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Full text of "Individual income tax returns"

T 22.35/8:987 

Individual Income Tax Retur... 



BOSTON PUBLIC LIBRARY 



3 9999 06316 295 



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Additional unpublished information from individual income tax returns clas- 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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Internal Revenue Service 

Statistics of Income Division R:S:I 
1111 Constitution Avenue, NW 
Washington, DC 20224 



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 


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 


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 


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 '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 $1 000 000 


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 


13 


Salaries and wages 


2.163.905.509 


20 


Taxable interest received 


168.966.067 


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 


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 


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 '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 


1 


1.313.278 


183.087 


(^ 


183.219 


P) 


120 


4 


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 


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 


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 


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 


1 


2.976.781 


207,279 


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 


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 


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- 



:e and 



Sze of Adjus ted Gross Income — Continued 



atiMOn mui'v 



HISS am*ct 



nr )iUBis nssnt 



CUB 









S~ XC-IUC a no*? 


ssxaar a- "o^ 


saxaa: r - 


sixja: 


S^ JK r 


ssriJKjTTo.? 


5«.- XC rr -i,-^ 


ss: 


s; 


sr ,,- , _ ; 


rSMTa-TTCre 


naaaTD-TTo^ 


S^~JEC ZF TnD^ 


STS-MC ariTcre 


S^IOC 3-TTCT5 



S^JOC OPTTOIE 

S^:;ICC 3-TTcre 

5~.3IC zr TTtpw 
SEIDT 3r TTore 

SSMC 3- TTO^ 

5« ax J- TTcr= 
SilOr 3- rnafT= 

^IDC 3- TTOr= 

S" 53r 3 TTo= 
JUI 



34 ?>u 


« 


Krscsr; 


5E 


1 


3»3t- 


Pi 


SSiJESiaB 


32 


-;-S<f 


®i 


-sesr — s 


«3 


- - : : ; 


T>S3^ 


SI 


\».iTrj»s 


sa 


53?- =6- 


05 


sc-^t=c- 


Si 


•i^r f 




as 


SBUBSjaBI 


as 


r:s3.sr- 


13 


«-5-sr^ 


•«* 


i3t5Ti 




£4 


«nSS£fiBB 


17« 


i --" j^r 


Si 


s?"-?- ~3: 


Sf 


15«-K 




*jr 


C3STS7.13E 


as 


— -K-^r 


iTi 


; ^i-cj 


3B5 


9-S86 


ttS?-^ 


•,^^ 


iiia»9.?M 


«L4 


3;s^ -ss 


TSi 


-' SJtiiS- 


£3 


~S3M 


a>0««- 


2E-: 


•«B33a53B 


su 


J- seas: 


S£ 


-.£-*iK£.->a9 


ees 


3a,nz7 


SISSETS 


36. i 


•seesieias 


se- 


35-:3CSS 


3S5 


££Snu£<ISi5?3 


SS9 


3SiBe( 


3e3£;-*5 


jsr 


;:-2a?»^ 


-^- 


«3«-eK 


■e.i 


S,?S».7T33Se 


Sin 


J^.SM 


J- i-- ^■- 


5^3 


zr^sse-s? 


342 


323B-=-.i 


«?i 


2JM1SM3SS 


sse 


•«.ME 




^-7 


ESisasfJso 


ass 


Si-SS-eSS 


■«.i 


23e<jSr7i7D 


9a£ 


•MasT 




SBI 


i::£E3«5Ee 


srjt 


5iaS.53? 


513 


£«5«~:.2se 


£5 


•esse 


S-.ioc.Ja: 


e7 


2391183306 


9B4 


5--SS35 


S* 


i:«z-:ssK 


jes 


<--36 


5E5c-3ee 


S2 


2<r9i1 tiW 


aas 


sss-r- 


ss 


;■«- -"S-^f 


as. 


i-se 


56.S-r-f 


tsr 


lassieaae 


912 


si~;;b4 


5E- 


1 5-535- *S 


95 5 


■C^JS- 


f-3S5.-5; 




z.iae«ab!03 


924 


5t=u£S- 


Si* 


-nrc.-«*;-5: 


JCS 


£3« 


Si3MJ-? 


~5 


;5s:5c^.3^ 


38' 


f-— =S6 


SS3 


zscas.535 


as- 


36 3t- 


«£•— as: 


-•c r 


25e-5— 229 


9«- 


■^.52?.^^ 


9S9 


is::! 35^3.-5 


3S^ 


sr-.E 


a£3SSa-5 


-^5 


-saeaeess 


9S- 


~. -fiSI rS 


€67 


£SS =:-;=£- 


3<3 


:k-)S 


-^5-a.»c 


£13 


2.9393(2311 


3KS 


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555.668 
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818.380 
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4.206,791 
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4.206.791 
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6.648,017 

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2.932.105 
3.771.098 


4.554.612 
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49.791.969 

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12.140.646 
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10.333.264 
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25.582.078 
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24.623.903 
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9,262.998 
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0,605.226 
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3.690,113 
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97,426.839 
120.238.662 
287,646.104 
293,021.697 
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157,438,517 
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4.975.046 
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12.676.097 
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94,754,579 
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Individual Returns/1987 



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CD u^coojooi inr^-O'-co (DOjincDco 'a-uiocnoj oj'-moi^ o r- 

in ocvj'^'Oi'- cDOcncocj) lor-ocon oiDi-'S'in cDcocjimoi oo f^ 

"T CM O O CM r- O CO CD >- ■^ T- O CO CM tn CO (^1 £71 "<T^ ■- CM CM CO (£) 111 -^ 

in id ^ in r- CD o CO en CD o t iri o r--. i^ ^* i- ^ r-" ^ ^j- .- ai co cd (•> en 

■-oocn-q- cDCMi^Tjcn aicocor^m ojco^'-o cdc3>loojcd m 

^T-cMcn coco-*^"^ cO'-'-ooo r-ocj)'^'-_ o 

cm" c«i CO --' cm' '-' »-" ^ 



CO incocoocD inr-O'-co cDcnmcnco ■q-inoiocM CM'-moi^ 

in O} c^ ^ en r- cnococoo) cor-ococn o^O'-'^in cDcocjiino) 

■^f CM o o CM r- o in CO T- n '- o m cm co co oi oi ■^ -q- '- cm cm en co 

iri CD 'V* in r-' 00 o* co' en' oi o n' m" o r*-' n-' -"T i-" ■r-' n." --' ■g-" ^" m" cd to' 

T-ooco-T cocMh-^co c^cocor-in c\jcO'*'-o coo^mcMco 

'-'-CMCO cocO'*'^'<3- cO'-'-coo n-OC3l'^'- 

rvj cm' CO 1-" CM 1-' --" 



- ^ OOCDCMincJ) (DOOOIGOT CDlJlCOh-O CnCMCOOiO COCO^COCT) CM 5 ■ 5' 

• CO ■•tin'-CMO OCDCDCJlO ■^in-q-CD'^ CMCvjTj-OlCO inO^-CDCO CM o • •^■ 

CO r- in "- o CO cm ai in -- co cm co in i- en '^. 03 f^ i". '^. "*. f^. '^. '~. '* *^ ^ "^^ 

1-* cm" ^* en in r-" co" o -^ co' co' c6 iri o co o -rr -^ ^ ai ■^ lo ^* •- c\j i- (© cy 

unooincocn'-cDcocMcooO'-i^^oO'-'-oo'^cO'- «> co 

'-*-c\jcoco*»'^tncncocoCMCDaocoeM ^ • 



■q- oocDCMinoi coccoiodtt coa)oor>~o encycooio cocO'^cocn 

CD ■<a-in--CMO ocDcnCT)0 M-m'^ajT cmcm-'^coco loO'-cdco 

CO r-m-— oco CMOim'— co CMcouO'-cn ^oocoinr- ^coO'-^ 

T-' cm' it o) in 1^' co' o n" co' co' go' iri o' co' o t --' '-" en -i-' iri ■>* ^' cj --' 

in cointoen-- cdcdcvjcoo O'-r-'a-o o-^i-oo f r^ f- 

•- --CMcocn^ ■q-cocococo CMCOCOCOCSJ 



cDco* • o incocoooo inr-O'-cD cdqiuocdco oo^oco cMOCM^m 

(J)r-' • CM OlCM'^Ol'- COOCOCDOT COr^-O--^ COCM^OtD CMCMincn^ 

■^ o o CM o o CM CO o in CD '^ -^ 1- o CO CO CM -^ CO CO CD r- en 1- CO CO '- 

! cm' iri eo' "^' iri r-' co' o aS en oi o" "^' m" o cd' r^' aS ■^' aS cd' r-.' iri to' co' r^' r-' 

• i-cMco^cDc\jt^^cocncDcor--in'-r-~cO'-cnmtDC\j'-^ 

. T-,-CMCOCOCOtt-^TTCO'-'-C001'--0(n^'- 



cDco' • omcooooaainr-O'-cxjcDenincDcooO'^cococMOCMTrin 

oir-> • CM encM'<TO'- coocococn cor-O'--^ cocm^cjicd cycMinoi'* 

tto o ojoocmco oinco'-'^ '-ocococm ■^corocDt-- en'-eocO'- 

; cm" iri cd' -v' iri r^' co' o co' ai oi o ■^' iri o co r--' co" '^' co' co r--" iri eo' oj r^' r^' 

• ■.-cMco"*coc\jr-'>Tco(neocor-in«-f*-co'-cnmcDCMT-Tr 

• '-'-cMcococO'tj'tf'ta-co'^'-coOTr-oai^'- 

cm' cm co" --' ^' •-" 1-" 



CO -^ • 
CM CM * 

CO en 



CO CO CD CM in in 

CO -"T in 1- CM in 

CO r- in i- o CO 

T-' cm' «*' en iri cd' 

in CO m CD O) »- 



tococnco'? cDcnaar-cD ocMr-or- 

ocooicno -o-in-^cDco cDCMcocor-~ 

CM en m -^ CO cm eo m r-. en en cd csj '- eo 

co' o ■^' co' co" oo' iri o' CM o" CO 1- »- O)" *- 

tOtDCMCOO O'-h-'^O O'-'-OO 

"-CMCOCO-^ TCOCOCOCO CMCOCOCOCM 



■q- CM O 1- -"T 

CO CO CO CO CM 
Ol O CO 1- •» 



(Dtj. . CO cocDCMinin cocomcoT coencor-co ocMr-or- ■q-CMO^-'ia- 

ojcM* ■ CD ■^in'-cMin ococicno Tin-o-cDco eocMcoeor- cocococncM 

CO oi CO t-- in T- o CO CM a> in ■■- co_ cm to in r>- en O) cu cm — _ to en o co i- -tj- 

1-' o' •-* cm' ■^" cri iri eo' co' o ■*' co" co' co iri o cm" o co' t-" '-' en -r-' -*" tj --' cm' i-' 

• CO in eointooi'- cdcdcmcoo 0'-h~'^o O'-'-OO •<tco'- 

• • '-'-CMCOCOT'^COcnCOCOCMCOCOCOCM 



N I '-inTj-^'-u^oien'-'- 

T- I cn-^co-i-cop-iDcnoco 

V CD in '*_ CO in tD_ r--_ o_ o_ ■^_ 

c> 1-' co' r--.' cd' iri co' iri r-' '^' r-' 

= • . '-CMCOCDinCMCOCO 

O CM to CO CO 



r--mcoLncn mo-^cocn r--ocor--co coeo'^eoo 

incO'-O'- CMOcDr-~r- Tj-corj-cMin ocM-ta-enm 

(D f- O) r^ (7) O CO CM CJ) O OJ CO CO CD CO ^^ f^. '-. CO <o_ 

co" iri cd" iri co' o" co' cm" co" cd" »-" m" co" r--' »-" co' co" n-" en" co" 

T-incMTTo ^coco-^in cor^-en'-Ln h-uicocM'- 

cdt-^ooco -^cninr^in en'-cococo comcocMin 

•- -r-' cm' cm' cm' CO CO cm' CO CO en co' iri o) en co' cm' co' cm" "— co' 



o I '-r-r-cocMcococMuocMcnO'-cococomeO'-oair-O'^oeo-'TO"^' 

<n I a)cocor-cD cO'-CMr--m c^cominco coco-^cor- '-coin'-'T oocni-* 

CM CO h- O -q- 00 O -d- '- "T CM CD CO '^ CO '* O >-_ CO CD n_ ^. ■*"-. '~". '". '^. '^. Q. ^, ■^. 

_r 1-' cm" r-' iri 1-' ■■-' co' o' iri co' co' o' •«■' rf in •^' ■^' en '-' o" r--." co' co" co co" cd' en iri co" 

5, . . . 7-to eocMCMCMco h-incO'-CM cococO'-co o-^coo-^ r-coeoco 

^ '-CMCOTj-r-^'iTaieO'-cocoinr-inoi'-eotococoincor- 

_r --' ■-' cm" co' co" cm" co" co" cri eo' iri en en co' cm' co cm' "=a-' 



cocococ3^co cMOCMh-in cocoeoinco inoocM^oi cm'-cmoo ^coococo eo 

'-inincM'- '*o-<3'CDCM (Dh-en-^oi i^oooinin coi^oeoco cococneocM r*. 

CO "^ CO 01 05 eo CD in T- CD to co r- to ■^ oi_ co o cd cd co en r- in (D ff*. *-. oo '- '* *- 

»-" iri co" o' iri co' co' en cj) -^ t' r--' cm' co' to" o" tri id' co' co' cm' 't' cm' cd '- -^ '*' '- cm* '- ^ 

- • CMcor-inmcoaiinmin"!i-'3--q-CMCMr-'^0'-'-'-oOTco'- to 

CMCOeO'^^^'^'^'^'^COCOCOCOCMCOCOCOCM y- 



cococMOco i^in- 

1-' co" r^" o" ^' cm' ■^' ai iri r>~" cri o -^ cri co' co' iri o co' o' co '- '-' en •- -^ -^ '- co 

• • • cMin coincDcn'- cocdcmcoo O'-r-'^o O'-'-OO •^co'-* 

■-'-CMCOCO'^'^COCOCOCOCMCOCOCOCM 



■«3-r~-'a-(j)in co-*ococo incor^com -^inococD O'^'^coeo '-cdcmocd 

r-oeo-Tco t^'-'-'^'<i '-CM'^j-co'^- cocmcdcmo ocMCOcor- tneji'-'-co 

'^coinoocD O'StooicM cor-co'*co r-coococo r-r-mcn^ ^cocd 

r- CO iri iri CD ^ iri en ^ oi to V r-' cd r--' p*~ cm '- r- co cm m en cm h- iri co 

omencom O'-idoio enTOtocD oO'-'-r-co mr-CMCMto • • 

■q-h-cocoo •-CM'-'-CM ooooico r-cor--in"<T tocoin'- 



-tOf-in O'3-cDCMCM i*-'-otO'^ oinr--coco CMcooiCMr-~ inco. 
■ CMi^ cDcn'-O'^ in^j-ocDO mcocnr-cD inr-~CMCMeo • • 
• '-CMCMcoinr-r-cor-intoinTj-tocoLr).- 



T-CDCOCOCM CMCDCD^CM LOOlCO^CM ■-tDCOCn'- CDCOCMCOm CnCMCMin-* 

incncMcO'- r-cococMCD cococmcdco cO'-iO'-'- r~-ococoo cO'-'^r '- 

in CO CO ■^ o CM o -^ CO eo i- >- cm i- id '5; '-. t^. ■^. co r- co o m o co '- cm 

CD cd' r-." cd" cd' co' iri to cm' cm' ^" en" co en ■^' •-' iri i-^" o' cm" co" co" r~-" en" o" cm' '- 

cDOincocM CMr-ininr- coi-encoin '-■■j-i^cooi "^-^cncocM • • 

'-cocoeo-'d- ta-'S-ta-^'a- tttjcococd cocjcjcm-- cdcoi- 



rcocTiO'- comcMco'* en'-co* 
3iDcn(3<- r-'jcoinin cocO'*' 



I cDP-cO'- cotnoinco 

'cocoinCM otOtD"— 1— r^r--cDtJtM co(jaic_j«— r^'ji-ju^u^ ujx^j-j- 

cDCDino '--*inO'- coh-ocDOi cocmcmcoco r-. i^. O'-cj) roo. cm 

co" CO ■<j' o en iri •^" o en eo cm' iri ■^' »-' cd t" cm' co' cm' co' cm" r-' en" ai cm — ! 

• • .-•tf CM^inojcj) ncMr-'-CM encor*-CMcn ■^■^enco'- ■ • 

'-CMCMCOCO CMCMCMCM'- CDCO'- 



"^jincMcncM cococDCMCo cor~-cMOco i-coen-q-cji cdcm'-oo cd-^ocO'- o> 

eotoco^to CMCO'-com i-CMOenoi ^^'-cmcm tom^eDO oootTiooco ^ 

CM in r- •- f- CM ^ CM o 1- CO o r^ en CM in co eo cm co to O) en o co en ^ co co to o> 

•^ o" en "-' iri en m' -^r o co ■-' o' '-' o' cd" oo' eo' cm' cm' "«■" en" o" co' ai cm' o' m' co' oi oi <o 

cMCMcotom r-'*'— incD cor-'-tncM r-oitocoej) tuencoeoo CMcotocoo ix. 

. . . . . '-T-'-'-'-coco'^n'^intD'^cMr-.Tj-eocMcoentDCMt^iis. 

co' cm" ■^' cm' cm' ^ 

M 



I I I 



CMO [inintDCM cocMco"-"^ cotoeO'-CM lOh-ooco inTj-'^.-co 

■-CD 'CDCMOCO ■>T1J)"*OCO r-CnOO'- '-mCMOlT COCOCMi--- 

inco »3-'-^f*- ocoinoco incDinr--'— LncMr^ocnina)cq'»r- 
* •^" "cm' cq' co' cm" ■-" co' cm' '-" en" r-- cm' iri ai to' co" cm" ct>" co r-* cri co' o' '- 
• y- . cD'-cor-~cocMm'-cor*-r*-'-^'-cDcDT-comcoo„ 

• • • '-cMco'^'^'^in'^'~r^^cD'-coa)eDCMr--(j, 

co' cy" V cm" cm" 



cD-^cocnco r-CMcoocn ■^^Tino'- tococor^in ■-ocococo ■tcocoO'- co 

totocO'*cD eococoinco conmocM ini^^'-co cmcocoocji cnoor-CM <d 

'^TCMf-^ tor^cor-o tocor-coo c^^CM^m cocococmcm oof^^. '^ <o 

iri iri h-' cm" iri co" cm" '-" cm" to ■^" i- r-" cd o' ■-' r^ oo" co" en" '- to r- o" cm' co* co" ■- cm" .- cJ 

• • T-i-i- T- 1— cococo co^inr-en ocoa)'-oi inmor-oo ^cO'- ta 

■ ■• '-'-in'^CDCM'- «B 



CMOO icor~-o>co i^ootDh-^ '-r^-^'-CM enoincoco tcmcmcocd at 

Tin I i-inr-in cocDor-co mmcJicD'- cdtoo^- toor-in'- *- 

to CM CO TT CM in to T CM to eM_ "^ •-. 1^, tn CO ■^. e^. '-. cm f-_ o_ o_ cd_ '-_ tt ^ 

CO cm' --' iri r-.' ■t" CO iri co r^' r-" o" en" cm' o' id" i^' ■^' iri o' ■<- co co' »- cm' '- 

• • • • • '-• eM^mr-or-cn'-cncoinor-cOTcO'- 

. • '-.-in-d-eocM'- 



o o-^cococM i-h-or-CM CMCOcocoen oicor-ej)'- '-encMi^-- cmococm'* 

.- .-'-cO'-co 'tTh-ocncM cococncMco 'S-tDcotDcn intDcnr-TT com-a-to-* 

CM CM o CO CD o to CM CD in en co >- co m cm co r- cm in in '-. co t. ^n f^. oo o_ to r- m 

ui iri iri to r^' CO en cm' r-' co' h-' cm" co" >-" to f- co" o co" o' r-~" iri cm" cm" to" co" en '*' eo" co' iri 

to incocoh-r;;; (DinepcDO) f^^e^^y!?o? tor; -— - 



r*- »- 'J- •- CM ■T 
o 1- o '* r- "T 
CT> en to (D CM CO 
CO o' o* en ■-' r^' 
CO to to CD f*- r^ 
.- '- CM en 



cDO'T(j)0 r-'-'-tnco inroocMO 

cocom^CM f-cn"— cDT ^r— cocnco 

en CD in in to o in '- '- •^_ to ■t, ^-. "*, co 

CD CO o' cm' CO --' co' to' cm' iri co" r~- iri cm o' 

r-cocO'*co incMtDcoeo '-O'-oco 

incncMincD r-cof^^eo CMin^coco 



r- CO CO CO CM 

■- in ■- t3) CM _. 
CO -v in to in in 



'-'-'-'- CMCMCMCMCM CMCMCMCM' 



in CO CO ■- 



in CO CO '- 



CD CM to in to 

CO CO r-- CM o 

CM r-- o ■T in 

en o" iri CO oi 



If 



H I < 



in or-coor- 0'-CMh~co ooent*-cMin ooOTCM-a' iniDcoor-^ 

O in-'TCO'-cn CMOOCDTCD CDinCD'-r-- CMCMOCM'- cocmooco 

CO o in CO "* in co cd -q- r- o '- t-. cm r- ^-^ ■^ co oo en in co ■t_ oo co co_ 

co' CO ■-" CD CD r--' cm' '-' cm' CD r-' cm' ■^' o r-' ■q-' to' cri o' eri o' ■v' ■- ■^' r- eo 

r- oencocMco encO'-'^co mcMh-r-'- t^cocDO-^ r^inr-cocM 

o in CM en CM CJ) o ^ r^ »- in lo in to ^_ oi_ '-, (^ f*-. i^. ^. *o. ^. ''I '^. ^. 

CM cm" t»3 CO ^" ^" iri iri iri to" co' to iri to to iri h-' cJ r-" co' '-" co" t" eo" ■- ■^ 

CM CM CM '- '- 



r» CM cMToooin r^oo^-m ■«*0'3-coin toototMco •-cO'-cn'- coo-^h--^- 

Ui in mr--r-eMin or-cni--'- cotD-vr^r^ cnenmr~-to cop-ocmo cocDinr~~T 

n CO r*-coooito "-cocmcoco cDincocor-- toco'^-'^to Lno>--_oco ■^^ totn'-'^. 

lO CO "*' cm' o' ^' ai iri iri cm" r-' cri iri m" r-' co' co' co' ■t" '-' o" eri co ■>^' ■<?* o' cm" iri t' '-' cm' ■-' 

in -"^ cocootoin LnO'-o>'- oor^ininin cvicocomo --'-•-■--o tcO'- 

M '-co-'d-co'* "fTininTin ■^Tr'^'T-q- tj-cocococo cmcocococm 



O ■T r- CD CO CM 

CO in in CO ■T CD 

CD CO CD CJ) n O 

o' cm' cm" ■t" r-" iri 

CO CO in ■- o ■- 

CM '- CO in CO 1- 



r-'-inoen ocoT^r- 'joitcdco 

CMCMinin-T r-r^tocMto cooO'-cm 

CO O CD CO '- .- o to r-_ r~-_ ■>. ^. ^. "^. '^. 

iri t" eri t" o' ■*' '- ^ cm' o' cm iri co' o" -*" 

CMOineoeo ■-'-CO'VCD coinooiO 

r-oO'-oi coCM"<j-coco tocMr^cocD 

'-' to' -t' iri iri to" iri ID to' iri co" cm" r-" co" --' 

CM CM CM ■- T- 



oi -^ r^ *» •- O) 

r- 1- 1- en CO V 

CO CO CD in cq oj 

T^ iri CM h-" T 

h- 'J CD in 1- . , 

CO tD in T CM to 

CO t' co" '-" ■^" ' 

CM 



'J cocDCMincn tocoencoT cooicor^o cncMcocDO coco^coc 

to "^ini-cMO otDcneno ■trm-ta-cn-d- cmcm-^crco ino'-coc 

CO r-- in 1- o CO cm en in '- eo cm to m '-en ^. cq co_ in r-_ **■, eo <J) ■^. "^ 

"-" cm" ■^" ai iri h-" co' o -^ eo co" eo iri o co' o" ■3' i- '- ^ :r to 5;" '- cm ' 
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$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 

ontaxable returns, total 






$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
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under $16,000 
under $17,000 
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38 



Individual Returns/1987 



■a 
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CO f^ to O CM CM 
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in •- CO in (D 00 


1 .040.550 
1.271.321 
1,554.233 
1,799,812 
2.025.807 


2,207,609 
2,493,572 
2,73g,3g2 
3,028,05g 

3,igg,ii8 


3.515.652 
3.517,136 
3.761,978 
3.918,537 
4.065,881 


21,477.958 
23,390,663 
48,178.149 
43,206,070 
63,556.116 


23,738.677 

24,891.097 

16.092,272 

5.910.374 

5,570.200 


1 

m 


in 
in 

CM 

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CD CM in cy Tt 
to 1^ r^ o CD 
CO o m CM in 

ID* co" (^" CO O" 

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806,215 

942,125 

1,195,558 

1,407,488 

1,587.028 


1.763,879 
2.105,699 
2.412,251 
2.845,441 
3.069.024 


3,426.036 
3.458,873 
3.718.801 
3.856.600 
4.024.635 


21.276,739 
23.324,042 
48.074.226 
43,142.190 
63,502.904 


23.734.814 

24.874,491 

16,087.418 

5.907.792 

5.568.498 

5.981.632 




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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 


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 


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 

• 1 783 


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 

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 

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 

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

$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 .000,000 
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$25,000 under $30, 
$30,000 under $40, 
$40,000 under $50, 
$50,000 under $75, 
$75,000 under $10( 
$100,000 under $2{ 
$200,000 under $5( 
$500,000 under $1, 
$1,000,000 or more 
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ai oi t^ h-* in ai rj ^ --* co »-' cr> tri ai -^f ^ r^ ^tS -- ' 



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in CD CO h- CO o) ' 



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minocMin inr-cDcom co-sr^'-in cntDcno^- rr!£?tt99 SiG*'''" o 

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tocMtDcn cocooTO p*-cgini^cM tO'-iO'^eo ojco^cd^ ocococotp o r^ 

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62 



Individual Returns/1987 



C E 



c 

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1 


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1 


in 


CO 

CM 
CO 


17.623 

62.818 

133.298 

160.245 

276.163 


363.155 
447.471 
416.175 
337.080 
268.287 


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1 1 1 1 1 


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2,929,523 




p 


in 

IS 

to 


s 

co' 


r-. PJ O) r^ o 

O Ol IT) CO C\J 

Tf in IT) r^" CO 
CO CM CN r^ .- 
.- CO ^ c^ ifi 


539.081 
622,284 
620,119 
580.938 
576.973 


593.722 
441.775 
349.973 
182,281 
108.152 
25.022 


Mill 


1 M M 


1 


1 


1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 


1 1 1 1 1 


1 1 1 1 1 


6,475,519 


1 

1 

E 


1 
& 

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c 
a> 

O 


1 
< 


1 




CO 

en 


1 1 Sg 1 


1 1 1 1 1 


1 1 1 1 1 1 1 ^'r 1 


CO CO . 'T CO 

CM . 5 in 


CD CD Tt o in 

S ? i§ 5 S 


q 


F 


1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 


1 1 ^'^ 1 


••271 

•394 
••1.337 


610 
1,693 
1,976 


El 


s 




o 

CO 


•1.818 
•1.384 


1 1 1 1 1 


•1.822 
•430 


•1,741 

••51 

•3.333 
•2.811 


<- t3) en CM to 
^ CJ to O CO 

rr ^ ^ y- y- 


S 


2 

CD 


1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 


•1.822 
•430 


••408 

•3.257 
••5.464 


102 

132 

6,443 


1 

c 

1 

1 

1 

o 


< 


1 


in 


ai 


•1,001 

•75 

•2,910 

•17 


cm' 


•269 
•2.338 
■2.536 

■453 
■2.339 


CD O CD in CD 

• T- T- ' d 

• . CM 


■^T r- O CM o 

o r- in CM to 

O CD in O CD 

--' co" co' ■<t' iri 


in 


^ 


1 R 1 1 1 1 1 .- 1 1 1 1 g 1 S 


1 1 1 1 1 


CD ^ CO m CD 

CM r^ .- O) m 
.- CO CO in Tt 

■.-■■■ s, 


1,004 

3,764 

••18,368 

25,230 


ii 

z 


s 


!■ 

00 


o 

in 

cm" 


• 1 .334 
•1.818 
•3.153 

•102 


•3.118 
•430 


■358 
•3.117 
■4.939 

■905 
■3.118 


5 T- to in CM 

'^ CD CD p p 

* in iri ^* iri 


r^ r^ (^ '- CO 
CO r^ in -^ ^ 
CD CD in r-- Tj 
TT* iri cm" 


«0 

a 


CD 


•1,818 

•430 

•1,822 
•905 


1 1 1 1 1 


* V co' 'ff iri 


4.837 

5.925 

••3.740 

33,832 


1 

i 

C3> 

il 
It 

r 


1 

o 

1 


1 


in 

IS 


CM 

in 

CJ) 


CO CO C^ CT» .- 
O CD CNJ C^ C31 
O) C\J CO in O 
••.-"• oj 


• 1 .488 
•2.173 
•773 
4.048 
•2.964 


'*COCM(D'- CMCMCDinO 

cocMcjiinco (Dr*-^cocM 
CO ^.^ ^. o CM CO oo -t in p 

co" f- »- cm" CM ■^" * ' ■^" co' 


r^ f- rr rt CO 
CO CO p^ r-- oo 
r^ in .- o oo 
co" < -<)■" oo" < 


CO 00 CD CO 1^ 

cD •- in •- 1^ 
r-_ o p CO in 


in '- 

O CD 
S CM 


cm" cm" .-" • • --* 


<D CM .» ^ O 
CO t^ CM in CM 
Oi OO CO CO o 

co' • * cm' co' 


o ■^ r- CM CO 
o CO en CO CM 

CM CO f^ O CO 

d to' ^' CD* r-" 


CO O) m o ^ o 
m CD m .- r^ (D 
r^ O) O) CO in T- 
-' co" ^ a 


o „ 


1 


n 
m 

a 


un 

CO 

in 


•8.096 

•3.118 

•12.997 

•11.211 

•10.689 


•17.935 
•19,748 
•11.417 
23.688 
•12.172 


inr-'-fOtD OCVJCOCOCD 
CMCD'-tDO 1-CDintDCO 

G> in en CT> CO CM CO co in co 
CD ^ o ai CM CJ) CD ai o ai 


CO CO h- CM O 

CD to CO en 1- 
CD in CD CO r- 
■d-" in" ai r-' cd" 
i^ CO o in TT 


in -3" en in tD 
CO o r-- CO CD 
cm" cm co' 


CM O 

eo CM 

«» CO 

in 


1 1 1 1 1 ^ |r^.-^-co.-OI^cD 
1 1 1 1 1 coiin^c3icoincDoio 

f^ OCDOGOTfOr^O 
tD co" co" co" co" ^" cm" cd" r--" 


r^ CM CD .T CD 
00 CJl CO ^ CO 

CO CO CM r^ CO 
r-." ai CO cm" 01 


o ■^ CD f~- in 

CD I^ '- CO CO 

in p p p^ co_ 
O) CO O) CD CD 

in in O) in ^ 


CD r^ S in S S 
r^ CJ) r.- CD ID V 






1 

* 

a 

a- 
1 

s 

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1 
i 

< 


o 






to in CO in .- 
C31 CO in r^ CO 

C\J T- CM ^ .- 


: 1 1 1 1 


CM in 1 CM 1 1 CM CO in T- 

f Oi ' O ' ' • CO -V CM 
. T- CD ■ CO -^ 


CO CM ID in CO 
-3- -^ CD 'T r- 

O 00 CO O CD 

--" --" r-" CO '-' 


^ o in ^ r- 
in CM ^ CO in 
in in ^ h- CD 
<ri CD iri co" iri 

CO O) CO CNJ •- 


s i 


1 1 1 1 1 1 1 1 1 1 1^13 1 


1 r'g 1 1 


in in to to CD 

CO CO -V CD CO 

' '^ tri f^" ■.- 

• •- p^ 


in CM CM tD CM in 
CD in CD O CO o 

■V -^ CO r^ CD r* 
cd' to" iri co" iri o 

CO CD 00 CM ■- ^ 


il 

z 


f" 


C 


CO 

in 
•»* 


CM rr ^ oo . 

' CO • --' • 


: 1 1 1 1 


•76 
'455 

•3.117 

'1.822 
'51 

'551 
■506 


•1,826 

5,215 

15,512 

99.183 

363.848 


170.016 

161.779 

43.118 

9.486 

5.154 


Is 


•455 
•3,117 


• 1 .822 

•51 


•1.536 
•4.169 
14.361 
98.688 
363.506 


-- r- oi jj -T o 
5_ ^_ p ^_ 2 5 
o »- CO o iri ^ 
to in ■« ? 




i 

c 

■5 




< 

i 

1 

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0) 

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o 
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oooo 

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O tA M M M 


o 
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O O O O Q 

(O 1^' co" ai r- 

M M M M tA 






$100,000 
sr $200,000 
sr $500,000 
sr $1,000,000 
more 


c 

i 

f 

£ 


Ol 
1 

-o 

TO 
O 

z 






$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 


$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 Of more 
Nontaxable returns, total 










ooooo ooooo 
ooooo ooooo 
ooooo ooooo 
T-" cm" co' ■^" in" co" r^" co' cd' d 


OOOOO 
OOOOO 
OOOOO 

iri d d d iri 
CM CO ■w o r- 

iA V* W tfi V* 


$1 under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 
$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 
$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 


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


•g-SS-SS -S-g-SSS 

CCCCC CCCCC 
33333 33333 

o T- CM CO ^ iri CO f^ CO ai 


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


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


$1 under $1. 
$1,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


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



Individual Returns/1987 



63 















2 y 


00 to o 


to in 


CO to '- in to 


C7> CM O) 1^ O 


CD O -- O O 


o in CO K in 


r- CM CO in 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 

1 

1 
0.2 
02 
02 

03 
03 
06 
07 

1 1 

52 
130 
29 7 
48 6 


1 

100 

1 
0.1 
0,3 
05 
07 

10 
13 
19 
26 
36 

88 
218 
51,4 
100 


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 

1 

99 9 

02 
02 
05 
06 
06 

05 
08 

1 1 
1 7 
20 

65 
130 
278 
44 5 


100 

02 
04 
09 
16 
2 1 

26 
34 
4,5 
62 
82 

14 7 
277 
555 
100 


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 

02 
04 
1 
1 7 
24 

30 

39 

53 

73 

96 

174 

326 

61 2 

100 


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 

1 

99 9 

1 

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 

1 
01 
02 
03 
04 

06 
08 
12 
17 
23 

62 

177 
46 9 

1000 



( ) Less than 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 

1 

gg.g 

() 



01 
02 

02 
03 
05 
06 
10 

51 
128 
29 8 
49 3 


100 


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 

1 
04 
05 
05 

04 
07 
10 

1 7 
19 

64 
129 
279 
452 


100 

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 

7 

06 
08 

1 3 
20 
23 

76 
153 
286 
39 4 


100 

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 



100 

( ) 



(1 


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 







01 

01 

02 
04 
07 
12 
17 

55 

168 
46 1 
1000 



( ) Less than 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 



30 

05 

09 

02 

8 1 



100.0 

274 

307 

265 

06 



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 
1 

24 
1 
11 
02 

10.5 
02 



75.6 
12,9 
0.1 

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 

3,4 
0.8 
08 
03 



52.2 

41 5 

41 2 
0.6 

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 



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 


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 


_ 


_ 








_ 


_ 


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 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 


1 


1.078 


04 


687 


15 


— 


— 


— 


— 


Net casualty or theft loss deduction 


162 





25 





84 





— 


— 


— 


— 


— 


— 


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 


2.133 


08 


264 


06 


— 


— 


— 


— 


All otfier tax credits 


1,142 


0.2 


357 


02 


660 


03 


5 





— 


— 


— 


— 


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 


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 





25 





87 





— 


— 


— 


— 


— 


— 


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 





— 


— 


— 


— 


Partnership and S Corporation 


























net losses 


45,233 


83 


9.894 


90 


28.392 


99 


5.845 


103 


51 


1 


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 


— 


— 


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 


— 


— 


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 


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 


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 





— 


— 


— 


— 


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 


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 


— 


— 


No second largest item 


6 


133 


- 


- 


- 


- 


- 


- 


29 


36 3 



( ) Less than 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 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 


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 


1 


108,089 


1 1 


281,927 


18.6 


226,500 


41.9 


30 under 35 percent 


205,880 


02 


29,538 





11,715 


01 


31,418 


2 1 


133,209 


247 


35 under 40 percent 


31,794 





14,632 





1,471 




1,477 


01 


14,214 


2.6 


40 under 45 percent 


4,180 





53 





2.489 




241 





1,397 


03 


45 under 50 percent , 


3,957 


() 


473 





2.380 




167 





937 


02 


50 under 60 percent 


8,400 





3,632 





3.406 




787 


1 


575 


01 


60 under 70 percent 


3,423 





2,821 





343 




91 





168 





70 under 80 percent 


238 





84 





4 




33 





117 





80 percent or more 


23 052 





22,262 


1) 


199 




539 





52 







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 


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 


1 


113,739 


11 


290.384 


19,5 


217,764 


39,0 


30 under 35 percent 


195,299 


02 


26,671 





12,667 


1 


29.409 


2,0 


126,552 


22,7 


35 under 40 percent 


32.307 




14.638 





2,374 





2.659 


0,2 


12,636 


2,3 


40 under 45 percent 


4.243 




470 





2.449 





528 





796 


0,1 


45 under 50 percent 


3.948 




243 


{) 


2.527 





635 





543 


1 


50 under 60 percent 


4.558 




2.257 





1.705 





319 





277 





60 under 70 percent 


4,644 




3.282 





1,287 





13 





62 





70 under 80 percent 


658 




603 





31 


{) 


12 





12 





80 percent or more 


:'t-j 4SH, 




26.163 





103 


t) 


49 





143 


{) 



( ) Less Ihan 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 

70 

23 

06 

02 

() 





() 



( ) 
() 


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 

1 
99 9 

09 
10 1 
39 9 
37 
107 

1 1 
01 










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 

{) 



01 

() 



! ) 


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 






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 

20 8 

36 

06 

1 











() 





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 perceni 
10 under 15 percent 
1 5 under 20 percent 


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 

1 









( ) Less than 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. 



Adjus ted 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 Ne t 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 Gasoli ne 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 In vestment 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 Paym ents 
(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 S ecurity 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 Renta l 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 Inte rest 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 Bef ore 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 



Miscel laneous 
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 Keog h 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 R eturns 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 Securit y 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. 



Additi onal - 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 Fro m 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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Individual Returns/1987 



111 



l_2 o g. ^ o c I «> 



> 4) " 



n S < = 



>.,- 3n 



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and entertainment expe 
ed IVleals do not qualify 
equirements are met. 1 
travel as education, lux 
nvention expenses, and 
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 
ement plan, yo 
2,000 of your 1 
ore than your 
sr, if you were 
plan at work, y 
educed or 
blecontributio 
As. See the 
a and 24b that 
tails. 






rement 

lly, it yo 
er's reti 
t up to $ 
ut not m 
Howev 
tiremen 
may be r 
ndeduct 
detoIR 
lines 24 
ISforde 


lis 


qualified meal 
may be deduct 
unless certain 
rules regarding 
water travel, cc 
tickets for ente 
changed Get P 
Entertainment 
details 


Employee Bus 

your unreimbu 
allowed only as 
deduction on S 
only to theexte 
adjusted gross 


■D 


Individual Ret 
(IRAs). Genera 
by your employ 
may still deduc 
contributions b 
earned income 
covered by a re 
IRA deduction 
eliminated No 
may now be m 
instructions fo 
begin on page 


in 

lil 



X 

c 



Iff 




Reduced Tax Rates. Most of the rates ^ 

been reduced and the rate structure has 
been simplified, for 1987 there are only 
tax rates ranging Irom 11% to 38 5% 


2a 
|| 

lis 

!ll 

'^^ ^ a. 


ed Standard Deduction. The 

d deduction {formerly the zero 
amount) has increased for mos 
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 


£0 


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Reform 
beginni 
noted 


m 


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112 



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3 a) 

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Individual Returns/1987 



113 



o = £ 

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self singi 
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eet the te 

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yourself 
s head of 
use died 
ed to tha 
iless you 


a — 
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114 



Individual Returns/1987 



i s 






S TO C ^ 3 c 1 

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5n^ e e^ 



Individual Returns/1987 



115 












° o n ' 



•■ajS o r; ^ n 



v5 n : 
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? 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 
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 
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 



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K "^Z 



2Q- <o£-':3.™.- 



= 0-5 ^■■^. ■=i'^ 



E.Z »-</> E iS 



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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) 



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?^ ^ o oa» 



Individual Returns/1987 



117 



ill 

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118 



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pas ^ 



III 



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lilies 



o c V 



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till 

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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 

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s 

Ij 




1 $5,600 

2 $6,200 

3 $6,800 

4 $7,400 


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make sure you 
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claimed as ad 
return, see the 






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c 






Box on Lin 
Deduction 

a separate 
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youcanno 
even i( you 


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loinl return 

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a Sui StM t a:< : 



Individual Returns/1987 



119 



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120 



Individual Returns/1987 






a; -4>'S^^^«;* 



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:1s ?=^^iS?i*>-«E £|S'^'*-m Hi:!!,. 






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2. H you were sell employed, enter the amount, even it a loss. t(om 
Schedule SE, line 9 However, it you use the optional method to figure 
you< self employment la., see Publication 596 (or more inlormation 
before entering an amount on line 2 11 you have sell-employment 
income Iha! you reported on line 1 above, do not include it here 


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Individual Returns/1987 



121 



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i^ = 


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122 



Individual Returns/1987 



00 -a s 
£ E 



E52 
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s^ 


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.ill! rill 












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Political contnbutio 
Personal legal expe 
Lost or misplaced c 

e casualty and theft 
Expenses for meals 

tra work hours 
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Expenses of going I 
Education that you 

nimumrequiremen 
1 qualify you for a nc 




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III 


>- 


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Individual Returns/1987 



123 



in 


a. 
So «j 

m 


5- = 

til 




rtnership Inter 

sitionof an intere 
ult in ordinary inc 
., Tax Informalio 




11 


come as a long-term capi 
3unt(s) shown on Form 2 
nts your share of the 
d capital gams of a regula 
-ompany Enter the tax p 
y as shown on Form 2439 
rm,1040 Addtothebas 
he excess of the amount 
ncome over the credit 




1 

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0. 




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t represe 
distntjute 
estment 

compan 
* 60 of Fc 

r stock. 

uded in 




E 

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oc 5 E^ 



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^ o >- >. E o c^ r 



I CJ m-^ E 6^ 



124 



Individual Returns/1987 



^-SSP — ■^c.a'3 



-o £ o S 



fill 

-III. "Ill 

• 0330 ♦Et2 



^ ^"2 a-D 2< a- 

illlslll 



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■= S 2 S 


5=£s=iE 

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prope 
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or mi 
sell-e 
report 
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expen 
appro 



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SP^ a 



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*■ — t^ "5 C at! ~ ■= ;^0>;„ OfliCc -^— ^C E33 T3t,oC™ -,S— Q-J^Ca, 55 — 

^ess ^ " otSsa^E s^-^g" ^£is« ™ig^ iic os^ips o?>?--^s -§ 

:^«- s SS!£'^oo>-S ££S> ^gS'E 'Tu^e «^™ ^ES^-o. ^^^S^^"^. -^ ° 

fill ?„l|lftii5 nil §2 II s1|-":-:ii lliiiiili?|il !| 

Hi ilpllflll jilt ilt| Ipllpl llllillllililsli 






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5 


e at-risk rules ha 
the holding ot re 
an mineral prope 
tier December 3 
urse financing IS 
amount at risk,( 
cing thattssecu 
in an activity o( 
nsidered anamo 


3 

£ 


W 

3 



> 


£S£SS^«'SS 


I/I 


-iSsy^^^S'" 


01 
? 

to 

£ 


AtRlskRule 

extended toe 
property (oth 
placed m ser 
Although non 
not consider e 
nonrecourse 
real properly 
real property 








hhil n 


n (- 






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Be 



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¥ 


m 


m 














1 


1 


c 
F 


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n 







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ss|5^ is! 

1'^=*'^ III 

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— ^^ "> ^ -o 

ac^ ^ o s; 

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S':; E 

3-3 

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>« = 008; 

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o; 3 o « ; 



— - = E 



C O - 

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i o c o -jj a 



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= c 5 E -a j£ 



Individual Returns/1987 125 



!liii| ipli ilfpiiJfii fill ilfi! MIWi tp iilil 11 It I 

2lii5^ -fill lsl-=|l:;Hsf- *!ll iffie^? |li|li£i ^l£ rE""S zi^B.^S: 
eIs^-II 2illi<:^illi|l!lP Mil 5sl§l :-5l|lis| sp l||52^e|«»^sr 

iUl III Ifilil llifsl^l tl^l r i^il « I ill 11 III §1-1 1 1 s|s ? 1 5-J?iH III ?5i -i 



g:x:i2tr^ -^ 3° £ 41CSJ 



ee 









■SSS =f-=: 



IlliiiUPIl ll^lstlf^l ill ifliliillliill f Ili^'tPltlillPjIlill 



=iilii Hills iti mitm 1^1. uMmmmu^t- mmm mini- 



'i?ll|Plllls |:iplB|illp.lllfi^ill^^l||i>i5!lll|lli?iJiilPilli| 






3 -^— 5) C 






.E=lssl!P'» = -l"^ fri 5-^-1 |ES?l|g ^1 ^ssiS », Pi i>, s|s I^Se?^ 
yi^^sS" ilasslSglf i: =s^E5Si~^ |2?-2ssl S*sllsci 5lsr|ss||^59o frfjl* 

mmmwimuumm mum mmimimmii in y 



^ o a; . u g ^ o £ ! 



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= -'°?:i? |gS|gSsE5SS.Jif 3|o„^-i 






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• °^ • s 



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126 



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you have a working interest, that is, yo 
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bo £ £ S'S S Si 



Individual Returns/1987 



127 



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c c I 
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ill 11 



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you have a 
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ve a Form 
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= ^ ^ F, 2 S a. S 



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Us 


> amount you claim 
butionstoa pension 
nuity plan, or plans f 
mployees Ifthepla 
f-employed person, 
utions made as an 
half (but notvolunt 
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not on Schedule C. 


i 

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r > -D at; E - 



128 



Individual Returns/1987 




= • 2: 1/1 • TO E Q.13 m q._i 30 • ■= — i 



: c 4.0 2f E a 



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5 = 1. 



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Individual Returns/1987 



129 



ill 



c ■O'o 












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In general, yo 
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Publication 2; 
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11 
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in 1987 and 
proceeds in 
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130 Individual Returns/1987 




-.■-■&s;i! ^Ili"^s»3||i =s.s-s.«|ogg^ „-s|Ss.•Ef=|^ 






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ill M iU i.sf IM? I ii I till t tiJrpiPlf 

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«« -^ E^SSco c^Eo^S -Serosa:-;! o2St«c;go.|ooa, 



" "y is - 75 '" * a = s s- . i^ liso-o"* "S"i:;?"3s 2 " E i~ c5 SI! s g'^tis ■» s S£ E So? S=- Eff s s 

il|p!ils?sfilfii^i«|Ss«litsl||L|i^ili-!i°ii^5^iiSi^;l!?ii^il 






oE 



gas ^p "o^ -S|i^ £ r=2«„ £c «o SE-^B-E 



PS 



s^,SS.:fE; 



!i^« SJiSSJ ?a^-2 SS^I,; |.«g|5cS£ r §I«£SE 



liSSB.^al|£ = ll^i?S«ll;=2s5i,3 =|»o |||||| |3||||S| I gr|l-| I ?is5. 



!sl5?|f||i„r||=|i 3 =g;i.jjjj sg.i .f?asrJss§*S« 5"i S s^-iS 






i^'OSSII^c t. at-^^^t^c s «>£30C 



:-^— p"— i:5ajO:;;u— m„— '-o— "ifl*— *T;,rt: Co><— oiOtSttiS^ 



i- o.^ , 



itr^3oi|;g";|5i»l"^§|o |IeSS = ^ ■; sis* S SSiSaSi S|S£| 2Ss « * 5 «£"S|J = = ^. , * «sees^»SjE 
rs|Ei!!ls||'|s|Ss|§jsr°|SS|5„Sgsi S E^s^_E = =| = s = £ES? ess, CS|4?|g§ cs= csstSE c S^s 




E»?~ce£1?^ 



Individual Returns/1987 



131 



Is; 





n\G\D^ ^^'tD\b i£^i^i£ i^ ^ i£ r^ r». ho r>^ r 



-«■ eoiT* oo — 



^2l 



if I 



iiV 



m 



■■T-^CilO ^— Olio •I—CTIlO ^-^CTlkO 



f-iOiiO "»-hOiiO 



— — (M rt^^lO lip- 






OOOQ OOOQ 
QOQO OOOO ' 






o</fO>n 

Q CD Q CD ' 



TitD ■^—•aiiO ^ — i CTuD ^ ■- 



jiio Tr-<aikD 



ko « — ■ tn lo 11— one ' 



TilO ^ — a>l£) ^ ^ 



lOIOlOID iDr>> 



OQOO OOOC 



>OQO OOOO OOOO 



OOOO OOOC 



SS2S s;5 



— OHO W-^OliD 



-•(T'lD ^.--CTiio ^ — 1 Oi lO 



3S2 



10 V —OHD 



OOiCTiO — fs 



^"CTHO "»-"OHD ^"OMO >» — OHO 



■o a)a>o> o p-i — 



<I>or>.<A oxno-^ 



«-ia"0 ^"Cuo "J — 

ifliOlOr-- OJOicJlO "<N 



S — OHO ^ ■-■ OHO T — OHO ^ ■-■ CTllp 
O O — ■ tsi (*) m ^ iTHO lO r«- 00 Oi CTi o 



ssf 



no ^ —Olio ^ -■ 
CO 0>00" CMC 



OOOO OOOO 
Otnoin Omoin 

00«« (MCM(V»(»» 



gOOO OOOO OOOO 
inom Otfioto oinOin 

OvCiCtOt 9i Ot O^ A tfi 01 ^ Ot 



V CO o^oo-— citf^mtf 



3--;mio 1 "OHC 
01 oi O "-^ CNj CM rr 



I kOtOrvto 01010-- 






gss gggs 

10 «* ,0 lo 1^ ^ t£ ^ 

OOOO OOOO 

ginOin SinSio 
O -a^ (MOimm 



OOOQ OQOO OQOC 

inoino koomo inomc 
V tn in M> lo rs ho n woioic 



T — ■ OHO •T--'0^»O »r -> CTHD ij -< OHO «■ —i OHD 

2H3S •o^-'^oo oioo— ^mmt inioioh. 
OrttSoo eqoqeqeo_ oqoioioi oioioioi Oioioioi 



OOOO OOOO OOOO OOOO 
inoino looino inomo moino 



V— OHO »t— "OHO 



3HO V ->OHO 



ij — 1 OHO Tl ■-■ OHO ^ •- 



OQOO OOOO OOOO 



OOQO 

o.ne^ 

OO — — 

o'o'oo 



nomo 

o" o" o" o* o' o" o" o 

OOOO OOOO 






O in O in 

o'o'o'o" 



omoi 
o'ooo 



OOOO OOOQ 

— omo inoinO 

O'o'o'o' o"o"o"— " 

SOQO OOQO 

inOin 0<f out 

■OiOrsrs ooooOiOi 

o'o'o'o' o'o'oo' 



^ --< OHO ^ — CT 



5ooS 1 



JiOlO OOOO OOOO oooo 



■ t ~^0>tO ■<t"OHO W-'O' 

iniO*Dr>. C00>0>0 -TytN 

' OOOO OOO-i ^«- 



CTI o o ■-' (M fi m T uMotopo 
O'OOO OOOO oooo 



oioioio oooo ' 



' r>-r«~iOCTi O O ■-■ cs 
; OOOO «™ — - 



OQOO OQO 



ssss 



III 



§000 QOOO QOQO QOQO OOQO 
tn O in omoin OmOm Qmoin OifiOin 



Ol Cl O o 



■g <3' — 0< to 

c M,i,i- I f^ Ol O f^ 



tii 



oooo 



oooo 





f 






3 








F 




F 




^ 


!^ 


o 




3 


r 




■o 




1 


en 

IN 


3 


O 



- C C - 3 






ai o S P 

i- in— n) £ 

i '^. £ a m 



0) n ^ o — *- ^ 



i2»1 

CD ^ v 

^ CD h. 



■ t I) ™ r^ 
^ o£ a»tiJ 






r^ -H wm (MiooHT 



noiruio err--—" i/iOirgio 



^^OlvO ^"OHO ^"CT 



nioior-. OOOiOiO ■ 



OHO ^ — OHO ^^-t^J\^D t-^a^iD 



S-^OHO "? — 
iHJ iD lOho 



iiiD h.h-ooo' oo — 



nomo inoirtO loomo 
- — ■/>« ior*r»oo soioio 



oooo oooo oooo oooo oooo 
Otnou> oinOin oinoin oioom omom 






aoioioi oiooo — — -« — 



-■Troo tsuooin^ 



»oi o>odo 



/H0(0 (OIOh> 



noioioi oiooo 



ncD oniOCTi 



ssss 8a 






Oinotn omom omoin 



noin omom omom 



-.03 OlOO — 









--CO OIOIO — 



oir>iOi>0 lOiOvOiO ^*OiD*V 



nomo momo momo 
- (or^r^oo eooNOio 



oooo oooo oooo oooo oooo 









or^r« cocooiffi 



mioiSio p". h- 



nOHNio o^ 









TiO OO — — 



>j m h» o CM in h* o 



omom omom oinom omoin omc 
O CM m ^ o c-j m h- ot^mh^ or^mr^ ocyu" 
OOOO — n — — niNCijcg mrrtmrn w« 



omom omoir 



sis? z 



iio Oi CM ■"j-h-Qir 



•-0 (Mmeo— foioCTifM ih-o<T 



sj'Ii--0 <Minco— roiomcy •jp-ocr 



"M IT h- O CNJ m to —■ (THOOXM ^ h« O IT 



■ lOOHNi/l l--Of"lC 1 



n i/HO lO iDh-r«.r- 



■ lOOHNiO P-OmiO < 
1 in m 10 10 lO f-- <-- I"- ' 



-"3 looifMm p-ortio c 



ooioioi oooo 



I coCTiCTioi oooo 



Sr>. oiCM moo Qi^ 
GO mo^a^a^ oo 



nm momo momo momo momo mo 



Kg 



nomo momo momo moir 



, omom omoir 



nom omom otr 



t lOiOio*^ f^ rn ^ rv CD oo CO CO oioicvoi 



.^r-O tMrnct 



*>iOOKM ^ r-. OI* 






momo momo momo momo i 
tvatr^O cNmh-.o <sjmr»o rsimh-o 
ooo— — « — oj (vioirMm mm 






132 



Individual Returns/1987 



I 

c 

1 

i 


1 

« 

a 

1 


3. Is 


-1 
1 


o 
o 
o 


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 


O 

o" 
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? 


£g;2R 

-J ^mm 
mm" mm 

rM(M_C»4n 

siss 

^' »i' ^' •» 


^miOflO 

m* m" m* m 

miniooo 
mmmm 

<o 00 CO en 
v' ^' v' v' 

3§SS 




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 
6835 5.025 7.526 5,695 


orjmm 
minm'm 
^ — <JliO 

SgK_S 
3S|i 

mooom 
eoppo- 

odop 
^ m m ic 


m' m' m' m 

3.3|| 

siri 


ill 

— maim 

mooom 

Ppp3_ 


1 

1 




ill! 


ill- 


5338 §°r5 
SSSg SgS| 

SSS2; sis' sis 

oooo oooo 
Oo2- Omojr 


■£■ ■£' ■£> ■£ 

»' a\ a\ 01 

gsgg 

w <»inin 
oi ON at oi 


i^" lo' ■£■ '^ •£■ lO ■£■ vC 

oooo oooo 
.no.no momo 

tOP^FvCO COffifflO 
ff<ff<fflffl ff<«%OlO 

gggg gggg 

lOlDf^r^ 0O0O(T><T> 

oi oi' oC ui (ji ai ai o^ 

fSICMCMtM (S.CS.MOJ 


1 


"si 

ill 


rd 


S8Sg ggSg SgSg 
o — -^M r^mmT irininio 
dodo" do do" dddc 

gggg gggg gggg 
gg"ii iiii iiii 


gggg 

iC'^f'-OO 

d d d c 

gggg 
iiii 


gggg 

OOOlOlO 

d d d -^' 
oooo 
oooo(^<^ 

gggg" 





SgSg sgsg 





Eii iiii 


OOOO 
omom 
V TTmm 


gggg 

I0l0^h. 


mmmm 

gggs 

oo««ai 






mmmm 


mmmm 


mmmm 


1 

i 

< 


S.Sa 


i 




r^ — rf>(j> mr~ — .n 


sSss 


HSi 55li 




5?SS SSSR SgSS 

IIII IIII. !S|2 

<Th_a\a\at oioioioi oiSSS 
f^<nr^m m"m"m"m" rrivW 

mocOin mocoin moooui 

ssss ss;3 s;?s 


3 iC p i£ 

n V >»■ ■» 

2g;s 

•I —owe 
t' ^' »T 'J 

Is si 

oooo 
r." ^ r." IV," 

tMC«J(M<M 


S2S? 

•» rr* t' -9 

o4mm_m_ 

OOOO 
n V i" t" 

mosom 

S3_S_3. 

"dd'oo 

00O%»O 
< f-" r. 00' 

gggg 

tocoiTitn 


§ 



00 


'J •»■ 1 ^" >»■ 'J" 1 1» 

£52§ ;s|;s 


(jimiv - 
00 CO 00 cr 
v' ^ »»" n 

^— Cifl 

?mSiS 

lOifJlOiO 
(Timr-- 

01-tMn 


CMmmiD 

iiii 

10" us" 10" ic" 


n'n'm'm 

sss« 

101O10«J 
10101010 


1 

1 


"»WV» 'T'TWTf n"*^*! 

s^ss s:?sis s-ss 

laifiior^ r.r~r.,rv f-ODoqoO 

eoa*a>o — cCfvm nuiioic 
'^. '^. '*". * •* °? '^. *^ '*'. * ^ **• 

isss gsSa 5S52 

ui in in in ji iri m' inX^ri m' in m' 


ssss ssss 

00 00 CD CO oioiSoi 
CT( — cj^i iniDtooi 


im 


Irf- 

2^ ° 


3g|2 gSSS 


•r T ^ It 

i||s 


p p p p 


3ggS 

pppp 


f 


ill 


III 


sgsg SgSg 
isss gsss 

OO — — (Misirom 

«'v(>>OlO <£i*«>Clci 

(MtviojtM CMrorsKM 


oooo 

momo 

gsgs 

•T 'unm 

<£ U> ^C' IC 


oooo oooo 

momo ino.no 
tOF-.f^flO towwo 

^c'«ic>i0" le'ie'io'p-' 

tMrgtSIPj (V(MiM<N 

oooo oooo 


gggg gggg gggg 

O — -TM (vrnmrr •rinimo 

o ^-^^-^'Ki" p:'?;';:;'^' ?:"?:"p:"^" 
rJ gsgs gsgs gsgs 

CM <'_9-- '^.'M".'^. '».'»'".'". 


oooo oooo 
momo momo 

V co" 00" 00" oo' to' 00' go' 

OOOO oooo 
oo' oo" « <o' to' co' 00' 00' 


oooo 

ad 00' so eo" 

oooo 
omom 

co' a) so' co' 

<MCg<M<M 


oooo 
eo" P co' co' 

gggg 
ssss" 


£gSg 

gggs 

so so 0191 

ssss 


1 
s 

1 

1 


Idl 


1 

J! 
i 

1 




^ —OllD ir — OMi) 

ocviroin r-a*0<N 
laioioio iD«)f^r- 
«■ »»■ »>■■ »i' ^ ^- -J ^ 

5sss SSss 


ysSS — 

V ■» v" ^ 

5SSS 

mT-»<» 
mm" mm" 


u^ U-) ui ui ui u^ p lO 

sill iiss 




mm mm" mm' mm" m"m.-^m" 

^«.JHO •»— CJllD ^— CTllO 
0>01010 oooo O"-^ — 
^'•tt'<ei inrfirfim" .riinui"rf> 

cooxno — fytMm ijininiD 
rri_^_in iftininm uiinmin 


mm mm 

S22S 


m"m"mm" 
mmio<» 

(rvo<Mm 




"mvfi [^ too — 
aienpoi potpp 

mmmm m'^_f_i_ 
pppp pppp 


(Jimf. — 

oooo 

•j" •»" V 1 

33SS 

^•r IT 

m'mm'm 

3S82 

T 1" T -"l" 


§§5S 

1 1" V t" 

s5ss 

mm" mm" 
1 Ti T 


2222 

■» V •» V 
«T— OllO 

SSSS 
SSSff 




^<I-<I1 ITTT^T 


^■H'^^ 


T^Ti ^^T^ fi *r 1 


I'O-T'O- 


1^1^ 






'T Tmrn 


1 

1 


i 

iff 


III 


OOOO oooo 
lAomo inoino 


oooo 

gggs 

V •» in \n 


gggg ggg| 




OOOO oooo oooo 
momo momo momo 
O — — fM f^jmmv irmmie 


gggg 

«p>.r>.{0 


oooo 

OOOIOIO 


§ 



CM 


oooo oooo 

SSSg ssss 


gggg 


oooo 


OOOO 

sssi 


-ioooo oooo 
r{ Oinom omom 
tSI 00-- r^T^mm 


oooo oooo ■ 


gggg gggg gggg 

OO-^-^ cMrgmm wtfttn 


1 'I 1 ^ 

SSSlC 


111m 

gggg 

cocoviot 


mmmm mmmm 

rM(M(M(M fM(MtVfM 

OOOO oooo 
omom omom 


gggg 

>j Tt m m 

tMCM(M(M 


mmmm 

gggg 


mmm* 

<M(M«M1M 




TT W 


VTT W 




mmmm 1- 


1 

a 
1 
1 

ee 

fft 


1 

5 
1 
1 


Isll 


1 

a 

o 


I 


0^ 0^ iTi ^ 0> ^ i7> 0^ 

iM?inio eo(7> — c\j 
mm mm m"m'm"m" 

ssss 2ss;s 

ooooeoiTi criCTKjKT. 
(MnitNfM (sirvojcM' 


0^ ^ <Tt C^ 

ssss 


SSSp pops 

OiOOjm iniBr-ui 
ooffiaiui. oi_iTiiTiai_ 

ssss s-ss 

<T>a\a>iT' oooo 
tsjtsitMcsi mm mm' 

3sSs SssS 


CSJ 


S3SS SSSS 2^aS 

oo5o pop- -._.-- 

§§33 SBS2 SSSS 

rr" -9 n V ^' V V t' ^ •^' t" v" 

S||S i||,| |2| = 

3 Slop p^"^_ ^.'rf^.* 


SSSS 

't'v'^'v" 

55S2 

m'mmm" 

sill- 


5222 

— maim 
m vmr- 




CMCMCMfM fM(MCMr»J 

mfii^fi m'm'm'm' 
r- «mijt mr-. — m 
«0 — CM ir mr-oo 

ssss 2sas 

a»a\aia\ pppp 


3CgS 

f^J(M(M^M 

mmmm' 

<J> — fMT 

m t ^ « 
'I •» 'I ^ 

« — tJllO 

pppp 


SSS2 
3SS2 

T 1' V •!■' 

SS25 


5s3S 

mmmm" 

55ss 

'J w' 'S-' «' 

lis 

2225 

t' »r' t" »»' 


1 

1 

i 


1 


53S5 


iff- 
1 


1 
ill 


III 

-1 


Sgg§ SgSg 

oooo oooo 
o'o'oo o'o'oo 


iisi 

oooo 
oooo" 


gggg gggg 

lor^r^oo to<r<<no 
o' o' o' o' o' o" o' —* 

(MOJIMfX rg<NHM(M 

oooo oooo 


gggg gggg gggg 

p-> — <N <^.'*>'7t. «mm» 


gggg 

i6 r- rv 00 


gggg 


gggg gggg 

— — CM (Mmmw 
OOpO OOOO 


Iisi 

<m"(m<m'<m' 

(MtM(M(M 

gsgs 


OQOO 

<m" <m' <m' (m' 

rMCMCMtM 

gggg 


1111 

gggs 


(Mr,ICN(M (MIMINJfM fM (M (M (M 
OOOO OOOO OOOO 


CM (SUM (M 


(MCMrjfM 

gggg 

a>«]»oi 


i 

i 

1 


i«f 


1 

S 
o 


O 
O 

o 




sSSs 


ssss kSSs 




3-2S S;?S SfTSg 

^l^lOl^ iDl^^D^D IDIDIDI^ 

S22I SSss RsSS 
ssss ssss Issi 
siSs sisi isSI 


uioo — 
motmi- 

pppp 

SSSg 

gggg 

ier~.f-.eo 
00' co' co' oo' 

gggg 


-3 —awo 

ill 
i|||. 

locnmf- 
OOOO 




33S^ S5g| 

— m<^m f-— iftoi 


S^S!S 

rMtMOJfM 

mt-coo 
mmmp 

3SS2 

r. cocoa) 


3££« 

fM(M"fM"CM" 

moimr- 

3S3S 

mm'm'm' 

ill 

fM CM CM CM 


Sill 

CMtMrvifM" 

sisK 

S3SS 
pppp 

CMmmm 


1 
1 

1 

1 
1 

1 
1 

1 


— csimm loSo^o 
in in in in mininn) 


ssss 
ssss 


SSgg -222 


III- 


1 


^^,^^n.oJ r.,-.-.r.j rj o. r-j r^ 


mmmm mmmm 


rommm 


mmmm 


mmmm 


11! 

= 51 


III 

<2 


aggg ggsg 
isii iiis 


oooo 
^i_ in in lo 

iiii 

^irinin 


gggg gggg 

oooo oooo 


o 

§ 

00 


gggg gggg gggg 

o-^-^fN tvmmw vmm« 

woo CO CO 00 co' so' CO CO 00 COM) 

gooo oooo oooo 


gggg 

00 a\ ai 

oooo 


ai 


Sgsg sgsg 

— — CM fMmm«i 
oi(^'<^'■T.' ai<Ti»ai 

OOOO oooo 


oooo 

sgss 

ffi 01 ffi ffl' 

iiii 

<ft"««"0>" 


OOOO 
*' »" us ffi 

iiii 

»'Ol'oi'«i' 


OOOQ 

«i«oCd 

iiis 

B«aioi 
01" 01" a." a." 












oocooooo cowflooo n<o«o«o 


so to so 00 


so' CO 00 co' 
















1 
1 


kli 


1 

1 


^" 


poop opoo 

isss sSSS 

<D»o^p -^^jojm 
ffiS-mp pppp 

ooPo oooo 


ppop 

inr>.ffio 

^— Olio 
pppp 

pp-- 


|3SS SSSS 

siii §5S§ 


o 
o 
o 


ifnOiOf". <o<r>CT>0 — ■ CM (M m 

Sssi SssS pS.S 

SSsS ?5S2 2g|s 

(MOif^g (VKftr-w (Mtnr-a 
«cD<^c5 — — iMm *r^inii 
-.-^^r>j rMrgcyfM (MfsHMfsi 


Q'^IT'lO 

<Mmm^ 


Ssss 




i 


i^mmf) mmmm 
I-. —men mr>. — m 

2233 SSSg 

fMfM'fMOJ CM CM eM cm" 

(MCTir-t (Mefti-T 
mmmm mmmm 
(MestrJeM' rMtvitMry 


MB 


rvf-pp 
«— aim 

RSSSS 

CMairvT 


I5|| 
IIII 


III! 


Ill- 


1 


i 

111 
151 


III 

;1 


OPOQ oooo 
gStng Smm? 

|28S gggg 


inSmp 

V" TT V W' 

oooo 
^" *' w V 


gggg gggg 
ill? ills 


gggg gggg gggg 

p — — tv c^i^.f^^. ^. '".'".« 

SmOm Smom omom 
m' m' m' iri m' m' m" m' m' m m" in 


SgS| 

isle 


oooo 

gggg 

oo 00 en » 


Sgsg SSS| 

|ggg gggg 


gggg 

«mm« 
10 le X) 10 

gggg 

««mm 
10 le 10 10~ 


gggg 
ills 


iisi 

iiii 

10 >»'«>»' 



Individual Returns/1987 



133 



1 

; 

t 
1 


lib 
liil 

iff- 


1 

J" 

a 
1 


< 
^ 


Sg3S 


KK5S 


111° 




iiii 




ooo_— 


cruow — 
cM*ru>co 


s^ss 


ssss 




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Individual Returns/1987 



135 



o ^ 


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c "o ^ — 
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its K =^£ 



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136 



Individual Returns/1987 



3 o < o 

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liili 









sis 

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Individual Returns/1987 



137 






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138 



Individual Returns/1987 



L||p: 

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55 2 a 3 S" 



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sillllstr 



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Individual Returns/1987 



139 



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III 

tj 2 « 



® ?. 3 2 o 



140 



Individual Returns/1987 



< 
o 



u 
M 



00 

o 



s i 

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11 



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li 
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3l 



Individual Returns/1987 



141 



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i ^2 

o In S . 

o o S „ o ^ 

= S S^ " S ° 

~. " aj "" L. D. M 

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1= 1= 13 4* a « - 

= •§-^^ = 2 

3 3 3 3 - S -; 
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a c 

3 

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= E 



c-s c . . 
w^ « X m 

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CO c E-o o 
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a -'^ 21 c 

t-iJS C "^ V 

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gS«5,-c 

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ajxi to— ^ 

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= 2; 



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142 



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(SI 






Sf 


X 




























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5 




R 


Ji 


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i 


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Individual Returns/1987 



143 



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1 






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1 




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c 




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M'l 1 




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s less cost of 
bor (Do not 
and supplies 

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144 



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'— 


m 




Ot 


■^ 








t 






























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^a 










c 


SB 






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s* 




1 


















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Individual Returns/1987 



145 



9 ? = 



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146 



Individual Returns/1987 




a s 



E C -c "i 

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o Q 6c E 

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J o o u - JC a. 

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Individual Returns/1987 



147 



in.:: 



t 0) 

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set: 






s E, 



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9 Do you maintain a written policfr statement that prohibits personal use of vehicles, except commuting, by your 
employees' (See instructions for vehicles used by corporate officers, directors, or 1% or more owners ) 

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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Individual Returns/1987 






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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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