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Full text of "Individual income tax returns"

BOSTON PUBLIC LIBRARY 



DEPOSITORY ITEM 



3 9999 06316 802 3 



STATE LIP 






>. . .{ 5.'; 



DEC 9 1992 

:a5Sachusetts 



INDIVIDUAL INCOME 

TAX RETURNS 1989 



RETURNS FILED $ TAX COMPUTATIONS $ 



SALARIES & WAGES $ TAXABLE INCOME 



EXEMPTIONS $ STANDARD DEDUCTIONS 



ADJUSTED GROSS INCOME $ INCOME TAX 



NET GAINS A NET LOSSES T TAX LIABILITY 



ITEMIZED DEDUCTIONS $ ADJUSTMENTS 



IRAS $ MARITAL STATUS T DEPENDENTS 



INTEREST T ALTERNATIVE MINIMUM TAX 



$ NONTAXABLE RETURNS T TAX REFUNDS 



TAX CREDITS T SOURCES OF INCOME $ 



DIVIDENDS ▲ ROYALTIES $ CAPITAL GAINS 



$ EARNED INCOME CREDIT ▼ TAX RATES 



STATISTICS OF INCOME DIVISION 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 1989 



PubUcation 1304 (Rev. 9-92) 



Shirley D, Peterson 

Commissioner 

Michael Dolan 

Deputy Commissioner 

David Blattner 

Chief Operations Officer 
(Operations) 

Judy Van Alfen 

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Additional unpublished information from individual income tax 
remrns, classified by size of adjusted gross income, is available 
on a reimbursable basis. 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. 

The Statistics of Income Division Statistical Information Services 
(SIS) staff provides data, statistical analysis, and information in 
response to requests from customers in the IRS, other 
Government agencies, congressional offices, businesses, 
academic instimtions, and the public. In addition, the SIS staff 
provides data referral services, acts as liaison between requesters 
and IRS analysts on technical questions, and arranges for sales 
or transmittals of publications and published tables. The SIS staff 
can be reached by telephone on (202) 874-0410 or by FAX (202) 
874-0922. 



Suggested Citation 

Internal Revenue Service 
Statistics of Income— 1989 
Individual Income Tax Returns 
Washington, DC 1992 



RECEIVED) 



For sale by the U.S. Government Printing Ollice 
SupeiHmendenl of Documents, Mail Stop: SSOP. Washington, DC 20402-9328 
ISBN 0-16-038103-7 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 1 

Changes in Law 4 

The 1979 Income Concept 6 

Comparison of Adjusted Gross Income with 1979 Income Concept 7 



Section 2 

Description of the Sample 

Sample Selection 13 

Sample Design and Selection Criteria 13 

Method of Estimation 14 

Table Presentation 14 

Processing and Management of the Sample 14 

Sample Redesign 16 



Section 3 

Basic Tables 

Part 1-Returns Filed and Sources of Income 18 

Part 2-Exemptions and Itemized Deductions 39 

Part 3-Tax Computations 46 



Section 4 

Explanation of Terms 59 

Section 5 

1989 Forms and Instructions 79 

Section 6 

Index 129 



Section 1 



Introduction and 
Changes in Law* 



This report contains complete individual income 
tax data for Tax Year 1989. The statistics are 
estimates based on a stratified probability sample 
of individual income tax returns, selected before 
audit, and represent coverage of approximately 
112 million Forms 1040, 1040A, and 1040EZ 
filed by the nation's taxpayers for Tax Year 1989. 

Table A on the following page shows selected 
income and tax items for Tax Years 1975, 1980, 
1985, 1988, and 1989, with the percentage change 
from Tax Year 1988 to 1989. When comparing 
income and tax items from different years, it is 
important to note any changes in the tax law; of 
special importance are the changes generated by 
the Tax Reform Act of 1986 

From 1988 to 1989, the number of returns filed 
increased by 2.4 million, and adjusted gross 
income (AGI) increased by more than $173.3 
billion, or 5.6 percent. Total income tax (the sum 
of income tax after credits and the alternative 
minimum tax) rose 4.9 percent from 1988 to 1989. 

This report is divided into six sections. Section 
1 includes requirements for filing, changes in tax 
law for 1989 which may affect the statistics, and 
an explanation of the 1979 Income Concept. 



The 1979 Income Concept is a consistent 
measure of income which is used to compare aver- 
age tax rates from 1986 to 1989, showing the 
difference before and after tax reform. Section 2 
gives a description of the sample of income tax 
returns upon which the statistics are based, and 
Section 3 contains the basic tables of detailed 
statistics on individual tax returns. Section 4 
provides an explanation of the terms used in the 
tables. The tax return forms and instructions 
appear in Section 5, and Section 6 contains an 
index. 



Requirements for Filing 

The Internal Revenue Code of 1986, as amend- 
ed, provides the legal basis for the tax activity 
detailed in this volume. For Tax Year 1989, the 
principal criteria that determined the general filing 
requirements were gross income, filing status, 
marital status, and age. Gross income included all 
income received in the form of money, property, 
and services that were not expressly exempt from 
tax. 



*Edward Gross, Jr. was responsible for the production of this report. Louella Ballenger, Charles 
Hicks and Dodie Riley made contributions to the text. Technical assistance was provided by 
Michael Strudler. Copy design and preparation were completed by Edward Gross, Jr. This report 
was prepared under the direction of Jeff Hartzok, Chief, Returns Analysis Section, Individual 
Statistics Branch. 



Individual Rrtunis/1989 



Table A.— Selected Income and Tax Items for Selected Years, 1975—1989 

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



1975 


1980 


1985 


1988 


1989 


1988 to 1989 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


82,229,332 

54,527,726 

27,701.606 

(N.A.) 

962.886.872 

947.784.873 


93,902.469 

57,122.592 

36.779.877 

(N.A.) 

1.642.345.558 

1,613,731.497 


101.660.287 

67.006.425 

18.124.702 

16.529.160 

2,401,033.782 

2,305,951,483 


109,708.280 

71,359,242 

19,066,165 

19,282,873 

3,111,221,671 

3,083,019,783 


112.135,673 
71.563.456 
20.478.063 
20.094.154 
3,280,931,125 
3,256,358,156 


2.2 
0.3 
7.4 
4.2 
5.5 
5.6 


73.520.046 
795.399.462 


83,802,109 
1,349,842,802 


87,198.001 
1.928,200,978 


93,257,370 
2,337,984,129 


95,487,922 
2,449,530,553 


2.4 
4.8 


40.378.240 
43.433.554 


49,019,575 
102,009,444 


64,526,434 
182,109,194 


69.421,338 
186.981.636 


69.881.648 
220.015.823 


0.7 
17.7 


8.853.491 
21.892.126 


10,738,982 
38,761,253 


15,527,579 
55,046,351 


22,903.155 
77.329,507 


23.079.592 
81.309,036 


0.8 
5.1 


7.242.542 
39,421.478 


8,881,119 
55,129,154 


11,900,341 

78,772,577 


13.571,440 
126.323.250 


14.160,696 
132.737.680 


4.3 
5.1 


7.962.663 
14.307.158 


8,929,474 
29,659,600 


12,579,494 
68,277,779 


14.309,235 
153.768,209 


15.059,662 
145.630.930 


5.2 
-5.3 


5.088.937 
20.886.871 


7,373,704 
43.339.736 


13,133,295 
95,096,003 


16.481.248 
138.785,886 


16.816.830 
147.358.442 


2.0 
6.2 


7.143.812 
5.202.078 


8,208,132 
4,105,381 


9.544,495 
-12.963,726 


9.985.858 
-1.278.809 


9.747.254 
-1.438.255 


-2.4 
12.5 


(U) 
12.811.091 


(U) 
10,099,346 


5,487.671 
-2.526.591 


5.899.223 
57.080.226 


5.928.288 
63.092.056 


0.5 
10.5 


2.755.041 
3.563.325 


2,608,430 
-1,792,466 


2.620.861 
-12.005.483 


2.367.527 
-1.176.537 


2.359.718 
-213.939 


-0.3 
(N.A.) 


9.024.255 
15,101.999 


13,148,919 
28.614.061 


37.763.418 
95.082.299 


10.747.370 
28.201.888 


9.926.729 
24,572,969 


-7.6 
-12.9 


1.211.794 
1,436,443 


2.564.421 
3.430.894 


16.205.846 
38.211.574 


6.361.421 
11,881,754 


5,824,914 
10,828,694 


-8.4 
-8.9 


595,892 

1,603,788 

212,202,596 


568.936 

2.007.666 

227.925.098 


675.822 

5.181.993 

244.180.202 


814,586 

6,626,908 

221,884,006 


822,353 

6,326,156 

223.756.252 


1.0 
-4.5 
0.8 


81.585.541 
233,181,778 


88.491.251 
346.000.155 


96.848.626 
554,733,523= 


108,819,935 
685,954,065' 


111.311.212 
740,409,033' 


2.3 
7.9 


26,074.061 
122.260.601 
11.422.312 
44.141.289 
38,885.282 
15.393.331 


28.950.282 
218,028.139 
14.972.082 
69.404.275 
91,187,006 
25,809,608 


39,848,184 
405,023.525 

22.926.214 
128.084.618 
180.094.578 

47.962.848 


31.902,985 
395,216.456 

17,993,829 
120,628,182 
179,737,720 

50,949,273 


31,972,317 
430,977,999 

20,920,881 
131,299,652 
193,186,034 

55,459,205 


0.2 
9.1 
16.3 
8.9 
7.5 
8.9 


65.852.602 
595.492.866 


88,104,696 
1,279,985,360 


96.124.046 
1,820,740,833 


90,281,729 
2,069,966,980 


92,313.789 
2.173,345,881 


2.3 
5.0 


65.854.734 

132.452,044 

8,069,846 

(N.A.) 

128,968 

381,985 

124,382,197 


76,135,819 

256,294,315 

7,215,839 

956,439 

134,993 

1,341,675 

249.078.475 


85,994,216 

332,165,333 

10,248,044 

3,127,702 

108,642 

782,561 

321,917,289 


90,218,979 

418,889,165 

7,047,140 

3,812,849 

68,904 

1,087,203 

411,842,025 


92.246.065 

438,240,138 

6,131,134 

2,439,471 

64,490 

1,311,742 

432,109,004 


2.3 

4.6 

-13.0 

-36.0 

-6.4 

20.7 

4.9 


61,490,737 
124,526,297 


73.906,244 
250.341,440 


82,846,420 
325,710,254 


87,135,332 
412,869,909 


89,178.355 
432,939.998 


2.3 
4.9 



All returns 

Form 1040 retumfi 

Fonn 1 040A returns 

Form 1040EZ returns 

Total income, amount 

Adjusted gross income, less deficit 

Salaries and wages: 

Number 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 gain less loss in adjusted gross income*: 

Number of returns 

Amount 

Pensions and annuities in adjusted gross income: 

Number of returns 

Amount 

Rent and royalty net income less loss 
in adjusted gross income: 

Number of returns 

Amount 

Partnersbip and S Coq>oration net income less loss: 

Number of returns 

Amount 

Farm net income less loss: 

Number of returns 

Amount 

Total statutory adjustments: 

Number of returns 

Amount 

Individual Retirement Arrangement payments: 

Number of returns 

Amount 

Self-employed (Keogh) retirement plan: 

Number of returns 

Amount 

Number of exemptions 

Total deductions: 

Number of returns 

Amount 

Total itemized deductions: 

Number of returns 

Amount 

Medical and dental expense 

Taxes paid 

Interest paid 

Contributions 

Taxable income: 

Number of returns 

Amount 

Income tax before credits: 

Number of returns 

Amount 

Total tax credits 

Child care credit 

Credit for the elderly or disabled 

Foreign tax credit 

Income tax after credits 

Total income tax: 

Number of returns 

Amoimt 



(N.A.) Not applicable 

(U) Unavailable 

' Includes capital gain distributions. 

' Includes total itemized deductions, charitable contributions for non-itemizers, and zero bracket amoimt on non-itemized deductions. 

* Includes total iteoiized deductions, and basic and additional standard deductions (zero bracket amount in lieu of standard deduction for prior year returns). 



Individual Rrtiinis/1989 



Figure 1.— General Filing Requirements 


Marital Status 


Filing Status 


Age 




Gross Income 


Single (including divorced and legally 


Single 


under 65 
65 or older 




$5,100 
$5,850 


separated) 


Head of household 


under 65 
65 or older 




$6,550 
$7,300 


Married with a child and living apart 
from spouse during the last 6 
months of 1989 


Head of household 


under 65 
65 or older 




$6,550 
$7,300 


Married and living with spouse at end 
of 1989 (or on the date spouse died) 


Married, joint return 


under 65 (both spouses) 
65 or older (one spouse) 
65 or older (both spouses) 


$9,200 

$9,800 

$10,400 




Married, separate return 


any age 




$2,000 


Married not living with spouse at end 
of 1989 (or on the date spouse died) 


Married, joint or 
separate return 


any age 




$2,000 




Single 


under 65 
65 or older 




$5,100 
$5,850 


Widowed before 1989 and not 
remarried in 1989 


Head of household 


under 65 
65 or older 




$6,550 
$7,300 




Qualifying widow(er) 
with dependent child 


under 65 
65 or older 




$7,200 
$7,800 



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 appro- 
priate filing status in Figure 1 above. Figure 2 
must be used if a taxpayer can be claimed as a 
dependent by another person (such as a parent). 

In addition to these filing requirements, an indi- 
vidual had to file a return for Tax Year 1989 if he 
or she: 

(1) was liable for any of the following taxes: 

• social security tax on unreported tip income; 

• uncollected social security tax or railroad 
retirement tax on reported tip income; 

• tax on an individual retirement arrangement 
(IRA) or other qualified retirement plan; 

• alternative minimum tax; 



• tax from the recapture of investment credit or 
low income housing credit. 

(2) received advanced earned income payments; 

(3) had net earnings of at least $400 from 
self-employment income; or 

(4) had wages of $100 or more fi-om a church or 
qualified church-controlled organization that 
was exempt from employer social security 
taxes. 

Data shown in these tables include individuals 
who were not required to file tax returns but filed 
in order to obtain refunds of tax withheld or to 
take advantage of the earned income credit. 



IndiTidual Rrtiinis/1989 



Changes in Law 



All major changes in effect for Tax Year 1989 
that are included in Statistics of Income data are 
listed below in alphabetical order. Section 4 con- 
tains more detailed explanations and definitions of 
the terms used in this report. 



The care provider had to be identified (by 
social security or employer identification 
number) on the return. 

The dollar limit had to be reduced by any 
employer-provided dependent care benefits 
that could be excluded in the computation of 
AGI. 



Child Care Credit 



Earned Income Credit 



Beginning in 1989, the following new rules 
were applicable: 

• Payments for the care of a dependent child 
could be claimed only if the child was 
disabled or under age 13; the limit was 
under age 15 for Tax Year 1988. 



The earned income credit was increased to a 
maximum $910 for 1989. Some credit was avail- 
able for qualified individuals whose earned income 
and AGI were each less than $19,340. For 1988, 
the maximum credit was $874, and the credit 
phased out entirely if income or earnings exceeded 
$18,576. 



Figure 2.— Filing Requirements for Children and Other Dependents 

If someone (such as a parent) can claim the filer as a dependent, use Figure 2 to determine if a return must be filed. 
Unearned income includes taxable interest and dividends. Earned income includes wages, tips, and taxable scholarships 
and fellowships. 



1. A single dependent under 65 

Must file a return if — 



His or her unearned 
income was: 



and 



the total of that 
income plus earned 
income was: 



$1 or more 



more than $500 



$0 



more than $3,100 



2. A single dependent 65 or older or blind 

Must file a return if— 

• His or her earned income was more than $3,850, or 

• His or her unearned income was more than $1 ,250 ($2,000 
if 65 or older and blind), or 

• His or her gross income was more than the total of earned 
income (up to $3,100) or $500, whichever is larger, plus 
$750 ($1,500 if 65 or older and blind). 



3. A married dependent under 65 

Must file a return if— 

• His or her earned income was more than $2,600, or 

• He or she had any unearned income and gross income was 
more than $500, or 

• His or her gross income was at least $5 and spouse files a 
separate return on Form 1040 and itemizes deductions. 

4. A married dependent 65 or older or blind 

Must file a return if— 

• His or her earned income was more than $3,200, or 

• His or her unearned income was more than $1,100 ($1,700 
if 65 or older and blind), or 

• His or her gross income was more than the total of earned 
income (up to $2,600), or $500, whichever is larger, plus 
$600 ($1,200 if 65 or older and blind), or 

• His or her gross income was at least $5 and spouse files a 
s^arate return on Form 1040 and itemizes deductions. 



Exception for Children Under Age 14. If a child was under 
the age of 14 on January 1, 1990, and all of the following 
apply, a filer may elect to report the child's income on his or 
her return. If this election is made, the child does not have to 
file a return. 

• TTie child had income only from interest and dividends; 

• The child's gross income was less than $5,000; and 



• The child had no Federal income tax withheld from his or 
her income (backup withholding) or did not make estimated 
tax payments for 1989. 

If the child's parents are not filing a joint return, special 
rules apply to determine which parent may make the election. 
Details may be found in Form 8814, Parent's Election to 
Report Child's Interest and Dividends, for details. 



Individual Rrturns/1989 



Employee Business Expenses 

For Tax Year 1988, there was an adjustment as 
well as an itemized deduction item for employee 
business expenses. The adjustment item was to 
cover expenses that were included as income on 
the taxpayer's Forms W-2 and 1040; the deduction 
item was for unreimbursed expenses. For 1989, 
employers were to include only "nonaccountable" 
business expenses on Form W-2. "Accountable" 
expenses were to be excluded from income and 
shown neither as an adjustment nor a deduction. 
All other employee business expenses could be 
deducted only as an itemized deduction, subject to 
reduction by 2 percent of AGI. 



trade, business, or rental activity in which the 
taxpayer did not materially participate) entered 
into before October 23, 1986 were allowed to 
offset "nonpassive income". For Tax Year 1989, 
20 percent of such losses were allowed to offset 
nonpassive income, down from 40 percent allowed 
for 1988. The disallowed, or nondeductible, 
passive losses for 1989 could, in many cases, be 
carried forward to 1990. (Most of the passive loss 
activity was concentrated in partnerships and rental 
activities on Schedule E.) 



Parent's Election to Report Child's Interest and 
Dividends 



Exemptions 

The amount of each individual personal exemp- 
tion increased to $2,000 for 1989 from $1,950 for 
1988. As was true for 1988, the deduction for 
exemptions was phased out for taxpayers with 
taxable income above certain limits. These limits, 
which varied according to marital status, were 
adjusted for inflation for Tax Year 1989. See also 
Tax Rates. 

For Tax Year 1989, an age limit for students 
was introduced to the exemption qualification test: 
to qualify for the exemption, a student had to be 
under age 24. For previous years, any dependent 
child who was a full-time student could qualify for 
the exemption. 



Interest Paid Deduction 



For Tax Year 1989, a child's interest and divi- 
dends could be reported on the parent's return if 
the child was under age 14 on January 1, 1990, 
and met certain other conditions. If this election 
was made, the child was not required to file a 
return. 



Pensions and Annuities 

For Tax Year 1989, a 50 percent excise tax 
was applied to excess accumulations in any quali- 
fied pension plan. In previous years, the 50 
percent tax applied only when required distribu- 
tions were not made from Individual Retirement 
Arrangements, but it did not apply to other pen- 
sion plans which qualified for special tax treatment 
under the Internal Revenue Code. See also Penalty 
Tax on Qualified Retirement Plans in Section 4. 



For 1989, the deductible portion of personal 
interest was limited to 20 percent of expenditures 
for personal interest, which included interest on 
credit cards, car loans, or personal loans. For 
1988, 40 percent of personal interest was 
deductible. 



Self-Employment Tax 

The maximum net earnings subject to self- 
employment tax increased to $48,000 for 1989 
from $45,000 for 1988, while the net tax rate re- 
mained at 13.02 percent for 1989. 



Passive Losses 



Standard Deduction 



Under the Tax Reform Act of 1986, some of 
the "passive" losses (i.e., those generated by any 



As the result of an inflation adjustment, the 
basic standard deduction was increased for 1989. 



IndiTidual Rrtiirns/1989 



The standard deduction rose from $3,000 to 
$3,100 for single taxpayers, from $5,000 to 
$5,200 for those filing joint returns, from $2,500 
to $2,600 for married filing separately, and from 
$4,400 to $4,550 for heads of household. The 
additional standard deduction for taxpayers age 65 
or older or blind also increased for 1989. See also 
Section 4, Standard Deduction. 

Tax Rates 

For 1989, the tax rate schedules contained the 
same two basic rates as for 1988: 15 and 28 
percent, plus a range in which an additional 5 
percent rate applied. The income levels at which 
the rate increased to 28 percent, and at which the 
5 percent additional rate applied were all indexed 
for inflation. 

For single filers, taxable income in excess of 
$18,550 was taxed at the 28 percent rate, an 
increase over the $17,850 breakpoint for 1988. 
For married couples filing jointly and qualifying 
widow(er)s, the breakpoint amount for 1989 was 
$30,950, up from $29,750 for 1988. The break- 
points for heads of households and married cou- 
ples filing separately were $24,850 and $15,475, 
respectively. 

Taxable income in excess of $44,900 if the 
taxpayer was single, $74,850 if married filing 
jointly or a qualifying widow(er), $64,200 if head 
of household, and $37,425 if married filing sepa- 
rately, was subject to the additional 5 percent tax. 
The purpose of this was to phase out the benefits 
of the 15 percent tax rate and the deduction for 
personal exemptions for taxpayers and dependents. 
The benefits of the 15 percent tax rate bracket 
were phased out, and completely disappeared at 
varying levels of taxable income, according to 
filing status: $93,130 for single taxpayers, 
$155,320 for married filing jointly and qualifying 
widow(er)s, $128,810 for heads of households, 
and $117,895 for married filing separately. After 
the benefits of personal exemptions were also 
phased out, a 28 percent tax was imposed on each 
additional dollar of taxable income. 



The 1979 Income Concept 

A Retrospective Income Dennition 

In order to analyze changes in income and 
taxes over a period of years, a consistent definition 
of income must be used. The income concept 
available from Federal income tax returns, AGI, 
was designed to facilitate tax administration, and 
its definition has changed to reflect modifications 
to the Internal Revenue Code. 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 AGI, which made it more 
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 compar- 
isons both before and after the major tax legisla- 
tion of the 1980's. 

The result was a retrospective income definition 
known as the 1979 Income Concept, reflecting a 
base period from 1979 through 1986. It was calcu- 
lated using only data available from individual 
income tax returns; by using the same income 
items in the calculation each year, its definition 
was consistent throughout the base years. In 
addition, this retrospective income definition could 
be used in future years to compare income by 
continuing to include the same components that 
were common to all years [1]. 

The calculation of the 1979 Income Concept is 
shown in Figure 3. Several items partially exclud- 
ed from AGI for the base years were fully includ- 
ed in this new income measure, the largest of 
which was capital gains. The full amount of all 
capital gains, as well as all dividends and unem- 
ployment compensation, was included in the 
income calculation. Total pensions, annuities, IRA 
distributions, and rollovers were added, including 



IndiTidual Rrtiinis/1989 



Figure 3.— Calculation of the 1979 
Income Concept for 1989 

1979 Total Income Concept = 

Salaries and wages* 

plus (+): 

Interest* 

Dividends (without any exclusion)* 

Alimony received* 

Capital gains (without any exclusion) reported 

on Schedule D and allowable losses* 

Capital gains and losses not reported on 

Schedule 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** 
Other net income* 

minus (— ): 

Disallowed passive losses** 
Moving expenses** 

Employee business expenses (includes both 
reimbursed and unreimbursed)** 
• Alimony paid* 

*Included in AGI for Tax Year 1989. 
**Not fully included in AGI for Tax Year 1989. 



the nontaxable portion that was excluded from 
AGI. Social security benefits were omitted because 
they were not reported on tax returns until 1984. 
Also, any depreciation deduction in excess of 
straight-line depreciation, which was subtracted in 
computing AGI, was added back. 



Deductions that could be subtracted in the 
calculation of the 1979 Income Concept were 
limited to employee business expenses, alimony 
paid, and moving expenses. These same items 
were also subtracted in computing AGI until 1987 
when unreimbursed business expenses and moving 
expenses were changed from adjustments to item- 
ized deductions. The amount reported for these 
two expenses by taxpayers who itemized deduc- 
tions was subtracted in the calculation of the 1979 
Income Concept. But, taxpayers who did not 
itemize deductions could not claim either of these 
two expenses, since they were not allowed as 
"adjustments" after 1986. For this reason, the 
deduction for these two expenses beginning in 
1987 is not completely comparable to that for 
previous years. 

Comparison of AGI with 1979 Income Concept 

The Tax Reform Act of 1986 made extensive 
changes to the calculation of AGI beginning with 
1987. These changes made it necessary that the 
calculation of the 1979 Income Concept be re- 
vised, in order to make tax years beginning with 
1987 comparable to the base years, 1979 to 1986. 
The new law limited the deduction of passive 
losses and eliminated unreimbursed employee 
business expenses and moving expenses as "adjust- 
ments" in figuring AGI beginning with Tax Year 
1987. Since passive losses had been fully deduct- 
ible for both income measures prior to 1987, the 
disallowed passive losses had to be deducted in the 
1979 Income Concept calculation of income for 
tax years after 1986. 

Some income items, such as capital gains, that 
had been partially excluded from AGI under prior 
law were fully included. The new law also elimi- 
nated or restricted some deductions. For this 
reason, if AGI is used to measure income, any 
comparison of 1986 income and tax data with that 
for 1987, 1988, and 1989 is misleading. A more 
accurate comparison can be made using the 1979 
Income Concept because it measures income in the 
same way for all four years. Table B shows total 
income and selected tax items for 1989 using AGI 
and the 1979 Income Concept. 



Individual R^unis/1989 



Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1989 

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





Income 


Salaries and wages 


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 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




112,136 

32,599 

26,041 

16,947 

12,100 

8,590 

5.506 

3,284 

2.042 

1,277 

872 

1,057 
512 
312 
210 
384 

152 
77 

116 
58 


3,256,358 

110,945 
382,319 
418,153 
420,232 
383,689 

300,536 
212,047 
152,436 
108,060 
82,512 

117,086 
69,605 
50,285 
39.356 

92,772 

52.007 
34,337 
78,516 
151.465 


112,136 

32,329 
25,979 
17,120 
12,302 
8,590 

5,383 
3,252 
2,042 
1,255 
845 

1,090 
563 
322 
221 
404 

166 

80 

127 

63 


3,286,325 

102,004 
381,806 
422,122 
426,848 
383,493 
293,945 
210,111 
152,490 
106,219 
79,963 

120,570 
76,448 
52,039 
41,308 
97,990 

56,829 

35,786 

86,940 

159,414 


95,488 

25,923 
21.436 
14,956 
11,014 
7,855 

5,097 
3,013 
1,873 
1,141 
768 

909 
434 
256 
174 
312 

124 
63 
94 

47 


2,449,531 

122,735 
290,517 
340,644 
350,660 
316,833 

249,631 
173,006 
122,556 
80,416 
59,926 

80,002 
44,501 
29,567 

22.277 
50.720 

27.020 
17.026 
34.438 
37,056 


95,488 

25,781 
21,400 
14,952 
11,117 
7,924 

- 5,018 

3,006 

1,869 

1,121 

745 

951 
474 
270 
179 
331 

131 
64 
103 

52 


2.449,531 

120,945 
290,513 
339,730 
352,791 
321,756 

246,325 
171,952 
122.114 
79,461 
56,311 

81,847 
45,558 
30,489 
22,676 
50,326 

27,017 
16,816 
34,955 
37.946 


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, OOOunder $1,000,000 . . . . 
$l,000.000ormore 




Taxable interest received 


Dividends in AGI 


Dividends received 


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 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 




69,882 

13,482 
13,493 
11,182 
9,416 

7,374 

5,021 
3,090 
1,945 
1,225 
841 

1.026 
496 
305 
206 
381 

ISO 
77 

115 
58 


220.016 
20.003 
31,780 
25,160 
20,549 
18,631 

13,489 

10,773 

7,579 

6,688 

5,859 

7,930 
4,949 
4,091 
3,127 
7,128 

4,728 

3,063 

7,844 

16,644 


69,882 
13,251 
13,370 
11,365 
9,613 
7.377 

4,899 
3,067 
1,951 
1,201 
816 

1,057 
551 
314 
215 
401 

164 
80 

127 
63 


220.016 

20.650 
31.174 
27.290 
22.557 
17,567 

12,678 
9,819 
7,475 
6,399 
5,555 

7,689 
5,354 
3,591 
2,998 
7,296 

4,754 

3,048 

7,648 

16,474 


23,080 

3,159 
3,348 
3.102 
2.912 
2,662 

2,061 

1,512 

1,022 

739 

511 

682 
354 
223 
156 
300 

123 
63 
99 
52 


81,309 

4,010 
6,358 
6,077 
5,801 
5,307 

5,099 
4,400 
3,154 
3,352 
2,442 

4,038 
2,507 
2,116 
1,593 
4,709 

2,761 

1,987 

4,590 

11,009 


23,080 
3,057 
3,273 
3,200 
2,988 
2,665 

1,998 

1,481 

1,035 

719 

490 

696 
399 
226 
164 
317 

136 

66 

110 

57 


81.309 
4.116 


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, OOOunder $1,000,000 . . . . 
$1.000. 000 or more 


6.220 
6.586 
6,460 
5,342 

4,704 
3,980 
3,512 
2,863 
2,621 

3,558 
2,934 
1,681 
1,890 
4,527 

2,779 

1,919 

4,718 

10,900 




Business or profession net income less loss 


Sales of capital assets 




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 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 




14,161 
2,927 
2,638 
2,140 
1,777 
1,384 

983 
595 
410 

279 
201 

297 
143 
84 
67 
118 

46 

21 
33 

17 


132,738 
1,650 
14,280 
13,382 
12,359 
11,883 

10,562 
7,975 
6,383 
5,820 
4,741 

10,228 
5,965 
3,957 
3,668 
7,253 

3,540 
1,945 
3,619 

3,527 


14,161 

2,883 
2,585 
2,141 
1,824 
1,381 

978 
596 
395 
290 
201 

308 

163 

89 

68 

127 

52 
19 
39 

20 


132.738 

1,394 
13,689 
13,029 
12,496 
11,309 

10,350 
7,670 
5,963 
6,011 
4,954 

9,683 
6,909 
4,441 
3,425 
7,923 

4,044 
1,854 
4,001 
3,593 


15.060 

1,930 
1,990 
1,910 
1,803 
1,652 

1,271 
999 
708 
556 
409 
548 
308 
213 
140 
288 

120 
62 

100 
53 


145,631 

7,671 
2,463 
3,482 
3,683 
4,761 

4.380 
4.288 
3.693 
3.495 
3.768 

6.071 
4.603 
4.162 
4.048 
10.669 

6.510 

5.465 

14.016 

48.403 


15,060 
1,871 
1,925 
1.966 
1.903 
1.639 

1.224 
975 
716 
544 
388 
544 
348 
207 
148 
299 

129 
65 

110 
58 


145,631 
8,312 


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 


2,322 
3.412 
4,466 
4.638 

4.323 
4,384 
3,415 
3,399 
3,638 

5,513 
5,117 
3,738 
3,966 
10,257 

6,791 

5,451 

14.079 

48.410 



Individual RetiirDs/1989 



Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1989 

[All figures are estimatea baaed on samples — numbers of returns are in thousands and money amounts are in millions of dollars] 





Rents, royalties, and farm rental net income less loss 


Partnership and S Corporation net income leas loss 




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) 


(32) 


All returns, total 


10,131 

1,266 
1,579 
1,400 
1,292 
1,105 

840 
602 
410 
309 
270 

313 
175 
124 
83 
166 

69 
35 
61 
32 


928 

-2,098 
134 

-1,111 
-849 
-660 

-1,132 

-779 

-228 

-154 

197 

167 
416 

1,113 
306 

1,233 

1,092 

553 

1,173 

1,552 


10,131 

1,242 
1,545 
1,444 
1,335 
1,075 

818 
588 
416 
302 
259 

330 
193 
122 
83 
171 

71 

37 
67 
34 


928 

-2,133 
-126 
-626 
-965 
-630 

-1,036 
-947 
-253 

77 
-2 

298 
428 
888 
284 
1.306 

1.005 

550 

1,233 

1,578 


5.928 

633 
584 
570 
604 

577 

467 
384 
291 
276 
201 

323 
209 
159 
109 
239 

105 
56 
91 
50 


63,092 

-17,472 

701 

579 

1,477 

1,520 

2,099 
1,615 
1,620 
2,334 
1,369 

3,339 
3,961 
3,201 
2,716 
8,662 

4,836 

3,210 

9,990 

27,335 


5.928 

641 
555 
588 
640 
559 

450 
357 
294 
275 
204 

319 
218 
155 
116 
236 

110 
58 
99 
54 


63 092 


Under $10.000 


-19,146 


$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 

$125,000under $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 .... 
$l,000j000ormore 


910 

472 
1,528 
1,295 

2,553 
1,742 
1,413 
2,269 
1,438 

3,228 
3.753 
3,121 
2,830 
8,738 
5,206 
3,657 
10,165 
27,921 




Nondeductible passive losses 


Estate and trust net income less loss 




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 




(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 




1,719 

129 
91 
124 
155 
129 

131 

105 

84 

79 

61 

114 

97 

93 

61 

126 

49 
26 
42 
21 


23,193 

6,240 
610 
596 
919 
331 

541 
690 
264 
341 
378 

1,088 
1,000 
1,033 
746 
2,376 

1,076 

777 
1,916 

2,271 


1,719 

160 
98 
132 
148 
127 

118 
96 
91 
75 
58 

119 

93 
84 
61 
119 

50 
26 
44 
21 


23,193 

10,223 
400 
583 
450 
455 

436 
350 
306 
415 
324 

909 
945 
801 
561 
1,642 

929 

530 

1,266 

1,668 


552 

96 
81 
64 
54 
35 

33 
26 
20 
22 
18 

23 
13 
9 
8 
19 

10 
5 
9 
6 


3,959 

114 
199 

227 

202 

39 

44 
66 

106 
64 

218 

203 
133 
133 
101 
286 

190 

95 

425 

1,115 


552 

93 
77 
77 
53 
36 

30 
28 
19 
17 
18 

24 
12 
9 
9 
19 

11 
5 

10 
6 


3,959 


Under $10 000 


61 


$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 

$125,000under $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 . . . . 
$1.000.000or more 


179 
296 
177 
-29 
79 
102 
117 
107 
151 

272 
111 
78 
114 
325 

222 

61 

427 

1,110 




Pensions and aimuities in AGI ' 


Pensions and annuities ' 


Total statutory adjustments 




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 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All retunu. total 


18,516 

2,815 
4,710 
3,019 
2,318 
1,942 

1,227 
790 
484 
333 
238 

253 

116 

70 

43 

75 

28 
17 

24 
12 


161,234 

11,399 
32,678 
26,847 
21,598 
18,688 

12,535 
8,319 
6,245 
4,871 
3,477 

4,220 
2,219 
1,377 
1,175 
1,711 

776 

502 

1.278 

1.318 


19,807 

2,739 
4,696 
3,281 
2,553 
2,034 

1,353 
897 
592 
377 
284 

366 
184 
104 
65 
130 

54 
27 
48 
23 


225,232 

11,306 
32,941 
30,281 
25,934 
21,205 

13,816 
11,795 
8,931 
6,371 
5,329 

8,843 
6,818 
4,245 
3,026 
8.113 

5.130 
2.359 
9.428 
9,363 


9,927 

849 
1,647 
1.949 
1,740 
1.338 

566 
379 
273 
226 
176 

237 

147 

83 

65 

123 

47 
23 
38 
19 


24,573 

1,078 
2.283 
3,332 
3,298 
2.343 

1,405 

1,176 

1,095 

833 

789 

1,424 
979 
719 
634 

1,382 

584 
325 
576 
316 


9,367 

178 

610 

1,285 

1,629 

1,695 

1,218 
882 
548 
350 
210 

288 

150 

83 

55 

98 

36 
17 

24 
11 


29,196 


Under $10 000 


823 


$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 


1,931 
3,365 
3,735 
3,845 

3,045 

2,524 

1,941 

1,556 

1,007 

1,457 

978 

528 

431 

829 

409 
196 
338 

256 



10 



Indtvidual Rrtunis/1989 



Table B. — All Returns: Selected Income and Tax Items, by Size of Adjusted Cross Income and by 1979 Income Concept, 1989 

[All figures are estimatea based on samples — numbers of returns are in thousands and money amounts are in millions of dollars] 





Total itemized deductjons 


Taxable income 


Size of income 


Size of AGl 


1979 Income Concept 


Size of AGl 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 




31,972 

792 
2.576 
4,289 
5,364 
5,424 

4,186 
2,797 
1,823 
1.159 
817 

990 
487 
297 
203 
374 

148 

76 

114 

57 


430,978 

7,032 
21,092 
35,788 
49,201 
56,658 

48,967 
37,194 
28.149 
20,102 
15,440 

21,946 

13.196 

9,136 

7,051 

15,978 

8,117 

5,036 

11,031 

19,863 


31,965 

827 
2,638 
4,348 
5,375 
5,409 

4,077 
2,736 
1.801 
1,131 

775 

1,015 
513 
299 
209 
383 

161 

79 

125 

62 


412,931 

8,133 
20,358 
34,344 
47,854 
53,891 

46,153 
34,909 
26,601 
18,760 
13,714 

21,041 

12,692 

8,671 

6,805 

15,095 

8,099 
4,958 
11,061 
19,792 


92,314 

14,929 
24,147 
16,776 
12,063 
8,566 

5,496 
3,282 
2,036 
1,276 
871 

1,056 
510 
310 
210 
383 

151 

77 
115 
57 


2,173,346 

27,515 
175,635 
254,268 
278,320 
263,108 
212,090 
152.785 
111,048 
79,960 
61,747 

88,632 
53,274 
39,304 
30,974 
74,519 

43,008 
28,863 
66,882 
131,415 


92.314 

14,833 
23.995 
16.924 
12,241 
8.559 

5,367 

- 3,241 

2,030 

1,252 

843 

1,087 
562 
322 
221 
403 

166 
80 

127 
63 


2.173.346 
27 910 


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 

$100,000under $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 


174,015 
256,541 
283,717 
263,500 

207,593 
150.564 
110,292 
77,820 
58,779 

88,607 
56,048 
39,022 
31,088 
74,550 

43,901 
28,708 
67,786 
132.907 




Total tax credits 


Total income tax 




Size of AGl 


1979 Income Concept 


Size of AGl 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 




12,035 

634 
5,624 
1,361 
1,221 

955 

747 
454 
269 
193 
116 

132 
73 
53 
37 
71 

30 
16 
30 
20 


6,131 

99 
1,844 
600 
546 
411 
322 
235 
146 
163 
112 

138 
119 
104 
80 
229 

138 

87 

243 

515 


12,035 

632 
5,613 
1,383 
1,221 

967 

727 
446 
280 
174 
113 

136 
76 
53 
38 
76 

32 
16 
32 
20 


6,131 

107 

1,840 

600 

549 

417 

313 
213 
140 
130 
88 

129 

98 

106 

83 

272 

174 

99 

252 

520 


89,178 

14,322 
21,702 
16,716 
12,047 
8,560 

5,495 
3,282 
2,037 
1,275 
871 

1.056 
511 
310 
210 
383 

151 
77 

115 
58 


432,940 

4,251 
24.619 
38,920 
45,598 
44,034 
38,673 
30,192 
23,276 
17,542 
14,240 

21,526 
13,769 
10,600 
8,576 
21,152 

12,284 

8,196 

18,883 

36,610 


89,178 

14,229 
21,553 
16,861 
12,221 
8,554 

5,366 
3,241 
2,031 
1,249 
843 

1,086 
563 
321 
221 
403 

165 

80 

127 
63 


432.940 


Under $10,000 


4,423 


$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, OOOunder $150,000 

$150,000 under $175,000 

$175, OOOunder $200,000 

$200,000 under $300,000 

$300,000 under $400,000 

$400,000 under $500,000 

$500,000 under $1,000,000 .... 
$l,000,000or more 


24,337 
39,386 
46,583 
44,170 

37,913 
29.831 
23,148 
17,215 
13,457 

21,387 
14,407 
10,415 
8,552 
21,029 

12,461 

8,109 

19,105 

37,010 



' Individual Retirement Arrangements are included in the calculation of 'Pensions and annuities in AGl" and "Pensions and annuities.' 



Income, as calculate<i by the two measures, showed 
little (difference for 1989. Before TRA became effec- 
tive, a comparison of income measured by AGl with 
that measured by the 1979 Income Concept showed 
significant differences at income levels of $200,000 or 
more. But, with the elimination of preferential 
treatment of various income items by TRA, such as 
the exclusion of capital gains, much of the difference 
disappeared. Under tax law prior to 1987, the capital 
gains exclusion accounted for the largest difference at 
the higher income levels between the two income 
measures. 

Total income for all returns, using the 1979 Income 
Concept, increased 5.8 percent for 1989; total income 



for the group $200,000 and above increased only 2.3 
percent, following an increase of more than 50 percent 
for 1988. Total income tax reported for the $200,000 
and above income group decreased 2.8 percent for 
1989 after increasing almost 38 percent for 1988. The 
slow growth in income for the $200,000 and above 
income group is due in part to the decline of almost 12 
percent in the sales of capital assets (net capital gains) 
for 1989. This decline may stem from decisions by 
taxpayers to postpone capital gains in anticipation of 
more favorable tax treatment in 1990, which had been 
outlined in proposed legislation. 

The average tax rates (income tax as a percentage 
of total income) for each income class for years 1986 



Individual Returiis/1989 



11 



Figure 4. -Total Income Tax as a Percentage of AcUusted Gross Income and 
the 1979 Income Concept, 1986—1989 



Size of Income 


Total income tax as a percentage of 
adjusted gross income 


Taxes as a percentage of 
1979 Income Concept 




1986 


1987 


1988 


1989 


1986 


1987 


1988 


1989 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 

Under $10,000 


14.8 

4.3 

7.8 

10.6 

12.2 

13.8 

15.5 
16.9 
18.7 
19.9 
20.8 

23.1 
25.2 
28.0 
29.3 
31.1 

33.7 
36.2 
38.4 
40.2 


13.3 

4.0 

6.8 

9.4 

10.6 

11.8 

13.5 
15.1 
16.5 
17.8 
18.8 

20.1 
21.8 
23.0 
23.9 
25.8 

27.0 
28.2 
29.0 
28.6 


13.4 

4.0 
6.5 
9.3 
10.6 
11.6 

13.2 
14.5 
15.6 
16.6 
17.4 

18.8 
20.3 
21.6 

22.5 
23.7 

24.0 
24.1 
24.6 
25.0 


13.3 

3.8 

6.4 

9.3 

10.9 

11.5 

12.9 
14.2 
15.3 
16.2 
17.3 

18.4 
19.8 
21.1 
21.8 
22.8 

23.6 
23.9 
24.0 
24.2 


13.3 

4.9 

7.6 

10.0 

11.6 

12.6 

13.8 
14.9 
15.8 
16.7 
16.8 

18.3 
19.0 
19.3 
20.3 

22.6 

22.6 
23.4 
23.7 
21.4 


13.1 

4.2 

6.7 

9.3 

10.7 

11.7 

13.4 
15.0 
16.2 
17.5 
18.1 

19.3 
20.6 
21.2 
22.5 
23.8 

24.5 
26.5 
26.7 
26.8 


13.3 

4.4 

6.5 

9.3 

10.7 

11.7 

13.2 
14.5 
15.4 
16.1 
17.1 

18.0 
19.6 
20.6 
21.6 
22.3 

22.6 
23.2 
23.5 
24.5 


13.2 
4.3 


$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 


6.4 

9.3 

10.9 

11.5 

12.9 
14.2 
15.2 
16.2 
16.8 

17.7 
18.8 
20.0 
20.7 
21.5 

21.9 
22.7 
22.0 
23.2 



through 1989, based on AGI and the 1979 Income 
Concept, are shown in Figure 4. Based on the 1979 
Income Concept, average tax rates declined or re- 
mained the same from 1988 to 1989 in most income 
categories. At incomes over $125,000 the decrease 
was larger, with incomes over $500,000 showing the 
largest decline in average tax rates. 

When average tax rates for 1989 (based on the 
1979 Income Concept) are compared to those for 1986 
(before tax reform), the rates declined or remained the 
same in almost all income categories except the 
$1,000,000 and over income category, which showed 
the largest increase, and the $150,000 to less than 
$200,000 income group, which had a much smaller 
increase. Average tax rates on incomes of $1,000,000 
and over rose from 21.4 percent for 1986 to 23.2 
percent for 1989. Although this higher average tax rate 



for 1989 was calculated using a lower marginal tax 
rate— 28 percent for 1989 compared to 50 percent for 
1986— it was calculated on income which included all 
capital gains (long-term gains could be partially 
excluded from income for 1986). Also, certain deduc- 
tions from income that were allowed for 1986, were 
limited or eliminated beginning in 1987. 



Notes and References 

[1] Hostetter, Susan, "Measuring Income for Devel- 
oping and Reviewing Individual Tax Law Chang- 
es: Exploration of Alternative Concepts," Statis- 
tics of Income and Related Administrative Record 
Research: 1986-1987, U.S. Department of the 
Treasury, Internal Revenue Service, 1987. 



Section 2 



Description of 
the Sample* 



This section describes the sample criteria and 
selection, the method of estimation, and the sam- 
pling variability of the estimates contained in this 
report. It also describes some of the limitations of 
the data. Statistical estimates included in this re- 
port are based on samples of tax returns. 



Sample Selection 

The statistics in this report were estimated from 
a stratified probability sample of unaudited Indi- 
vidual Income Tax Returns, Forms 1040, 1040A, 
and 1040EZ filed by U.S. citizens and residents. 
The sample was designated at the Martinsburg 
Computing Center and was processed at the ten 
Internal Revenue Service (IRS) Centers during 
Calendar Year 1990. The total sample of 1 10,840 
returns was selected from a population of 
112,952,035 returns. 

All returns processed during 1990 were subject- 
ed to sampling except tentative and amended 
returns. Tentative returns were not subjected to 
sampling because the revised returns may have 
been sampled later on, while amended returns 
were excluded because the original returns had 
already been subjected to sampling. A small 
percentage of returns were not identified as tenta- 
tive or amended until after sampling. These re- 
turns along with those that contained no income 
information were excluded from the tables in this 
report. Sample returns representing 816,322 
returns were excluded from the tables as a result. 



The estimates in this report are intended to 
represent all returns filed for Tax Year 1989. 
While about 97 percent of the returns processed 
during Calendar Year 1990 were for Tax Year 

1989, a few were for noncalendar years ending 
during 1989 and 1990, and some were returns for 
prior years. Returns for prior years were used in 
place of 1989 returns received and processed after 
December 31, 1990. 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 

1990. Therefore, data for Tax Year 1989 may 
include amounts for discontinued items, such as 
the deduction for a working married couple, 
reported on prior year returns processed in 1990. 



Sample Design and Selection Criteria 

Data from Forms 1040, 1040A, and 1040EZ 
processed to the IRS Individual Master File Sys- 
tem at the Martinsburg Computing Center during 
Calendar Year 1990 were classified, by computer, 
into sample strata. These strata were based on the 
larger of total income or total loss amounts and the 
size of business plus farm receipts. In addition, the 
strata were based on the presence or absence of a 
Form 2555, Foreign Earned Income; a Form 
1116, Computation of Foreign Tax Credit; a 
Schedule C, Profit or Loss from Business or 
Profession; a Schedule F, Farm Income and 
Expenses; and Form 4835, Farm Rental Income 



*Bonnye Walker designed the sample and prepared the text and tables in this section under the 
direction of Yahia Ahmed, Chief, Mathematical Statistics Team, Coordination and Publications 
Staff. 



13 



14 



Individual Returns/1989 



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 0.02 percent to 100 percent. 

Table C contains the number of returns in the 
population and sample by sample stratum for the 
United States. A comparison of the population 
counts in Table C with the total shown in the na- 
tional tables of this report will disclose a small 
difference. This difference is the result of having 
excluded an estimated 816,322 returns (see above). 

Method of Estimation 

Weighting factors were obtained by dividing 
the population count of returns in a sample stratum 
by the number of sample returns for that stratum. 
These weighting factors were used to generate all 
of the estimated numbers of returns and amounts 
in this report. 

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 taxpayers. (The com- 
bined or deleted data, if any, are included in the 
corresponding column totals.) These combinations 
and deletions are indicated by a double asterisk 
(**) and by a dagger (t), respectively. Estimates 
based on less than 10 sampled returns are consid- 
ered to be unreliable. These estimates are noted by 
a single asterisk (*) to the left of the data unless 
all of the sampled returns are selected with certain- 
ty (at the 100 percent rate). 

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



Processing and Management of the Sample 

While the sample was being selected, the selec- 
tion process was monitored by applying prescribed 
sampling rates for each stratum to the population 
for that stratum. A follow-up was required to 
reconcile differences between the actual number of 
returns designated for each sample strata and the 
expected number. 

In transcribing and tabulating the information 
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 taxpayer may have reported director's 
fees on the "other income" line of the Form 1040 
return. If this situation had been detected during 
statistical 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 continu- 
ous verification system that used computer tests to 
check for mathematical errors and inconsistent or 
missing data [1], [2]. 

Some returns designated for the sample are not 
available for SOI processing because other areas of 
IRS, such as Audit and Collection, need the return 
at the same time as SOI. These returns are re- 
ferred to as unavailable returns. During Tax Year 
1989 there were 69 unavailable returns which 
constituted about 0.06 percent of the designated 
sample. The chart below contains the percentage 
of unavailable returns for Tax Years 1986—1989. 



Year 1986 1987 1988 1989 
Percent 0.31 0.14 0.11 0.06 



Individual Retunis/1989 



15 



Table C— Number of Forms 1040, 1040A and 1040EZ in the Population and Sample, 1989 



Description of the aanq)le stiata 



Numbcf of retufnfl ' 



Population 
oounts 



Sample 
otHinta 



Grand total 

Fonn 1040 returns only with adjtisted gross income of $200,000 and over with no income tax after 

credits and no additional tax for tax preferences, total 

Form 1040 returns only with combined Schedule C (business or profession) net profit or loss of 

$400,000 and over, total 

Larger of total income amount and Size of business receipts 

or total loss amount plus farm receipts 



Fonns 1040 only with Form 2555, total 

Under $60.000 

$60,000 under $125,000 

Under $60,000 

$125,000 under $600,000 

Under $125,000 

$600,000 under $2,500,000 .... 

Under $600,000 

$2,500,000 and over 

Under $2,500,000 



Under $500,000 

Under $1,000,000 

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

Under $10.000.000 

$1.000,000under $10,000,000 . 

Under $30.000.000 

$10. 000. 000 under $30,000,000 

Any amoimt 

$30,000, OOOand over 



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



Under $60,000 

$60,000 under $125,000 . . 

Under $60.000 

$125.000 under $600,000 . 

Under $125.000 

$600,000 under $2,500,000 

Under $600.000 

$2,500,000 and over .... 
Under $2.500.000 



Under $500.000 

Under $1,000.000 

$500, 00 under $1,000,000 . . . . 

Under $10.000,000 

$1,000,000 under $10.000. 000 . 

Under $30.000,000 

$10,000,000 under $30,000,000 

Any amount 

$30,000,000 and over 



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



Under $30,000 

$30,000 under $60,000 

Under $30.000 

$60,000 under $125,000 ... 

Under $60.000 

$125,000 under $250,000 . . . 

Under $125.000 

$250,000 under $600,000 . . , 

Under $250.000 

$600. OOOunder $1,200,000 . , 

Under $600.000 

$1,200,000 under $2,500,000 

Under $1.200.000 

$2,500,000 under $6,000,000 

Under $2,500,000 

$6,000,000 and over 

Under $6,000,000 . 



Under $200,000 

Under $500,000 

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

Under $1.000.000 

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

Under $5.000.000 

$1,000, OOOunder $5,000,000 . . 

Under $10.000.000 

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

Under $20.000,000 

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

Under $30.000.000 

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

Under $50,000,000 

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

Any amount 

$50,000,000 and over 



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



Under $30.000 

$30,000 tmder $60.000 

Under $30,000 

$60,000 under $125,000 . . . , 

Under $60.000 

$125,000 under $250,000 . . . 

Under $125.000 

$250,000 under $600,000 . . . 

Under $250.000 

$600. 000 under $1,200,000 . . 

Under $600.000 

$1,200,000 under $2,500,000 . 

Under $1.200.000 

$2,500,000 under $6,000,000 , 

Under $2,500.000 

$6,000,000 and over 

Under $6.000,000 

Forms 1040EZ. total 

Under $30,000 

$30,000 and over 

Forms 1040A, total 



Under $200,000 

Under $500.000 

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

Under $1.000.000 

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

Under $5.000.000 

$1.000. 000 under $5,000,000 . . 

Under $10.000.000 

$5,000. OOOunder $10,000,000 . 

Under $20,000.000 

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

Under $30,000,000 

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

Under $50.000.000 

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

Any amoimt 

$50,000,000 and over 



Not applicable 



(1) 



Under $30,000 m . r ui 

$30,000 and over Not appUcable 

Forms 1040, 1040A, and 1040EZ without Form 2555. Form 1116, Schedule C. 

or Schedule F, total 

Under $30,000 

$30,000 under $60,000 

$60,000 under $125,000 

$125,000under$250.000 

$250,000 under $600.000 Not applicable 

$600,000 under $1.200,000 

$1,200. OOOunder $2,500,000 

$2,500,000 under $6.000.000 

$6.000.000 and over 



112.952.035 

1.113 

11,219 

192,486 
116,504 

47,145 

27,716 

1,050 

71 
604,096 
270,438 

168,760 

137,243 

23.286 



4.369 
,193.157 
.907.661 
,543.815 



1,069,422 

489,763 

142,882 

26,066 

9.191 

3.234 

1,123 
!,261,478 
1,146,475 

747,267 

279,802 

58,463 

21.631 

5,102 

1,772 

699 

267 
,660,320 
,240,587 

419.733 
.788.575 

070.817 
.717.758 

239.591 

982.022 

341.743 

686.219 

870.714 

274.996 

56.722 

18.778 

6.281 

2.116 



(2) 



110.840 

1,113' 

11,219 



838 
106 

55 

405 

201 

71 

10,977 

289 

245 

1,901 

4,173 

4,369 

21,977 
5,085 
4,975 

2,925 

1,326 

2,021 

1,263 

1.644 

1,615 

1,123 

4.789 

967 

1.065 

442 

192 

408 

340 

409 

699 

267 
3,729 
3,608 

121 
6.211 
5,139 
1,072 

49,987 
20,558 
10,640 
5.921 
1,371 
2.020 
2.374 
2,477 
2,510 
2,116 



' This population includes an estimated 816,322 returns that were excluded from other tables in this report because they o 

represented amended or tentative returns identified after sampling. 

' This population includes 35 Form 1040 returns that have alternative minimiim tax or income tax after credits other than 



ontained no income information or 



16 



Individual Returns/1989 



After the completion of service center review, 
data were further validated, tested, and balanced at 
the Detroit Computing Center. Computer adjust- 
ments and imputations for selected fields were 
used to make each record internally consistent, and 
the data were then tabulated. 

A small subsample of returns was selected and 
independently reviewed, analyzed, and processed 
for a quality evaluation. Finally, prior to publica- 
tion, all statistics and tables were reviewed for 
accuracy and reasonableness in light of provisions 
of the tax laws, taxpayer reporting variations and 
limitations, economic conditions, comparability 
with other statistical series, and statistical tech- 
niques used in data processing. 



Statistics of Income Program," in Proceedings 
of the Section on Survey Research Methods, 
American Statistical Association, 452-457. 

[3] Czajka, J. L. (1988), "Development of a New 
Income Stratifier for a Sample of Individual 
Tax Returns," in Proceedings of the Section on 
Survey Research Methods, American Statistical 
Association, 640-645. 

[4] Czajka, J. L., and Walker, B. (1989), "Com- 
bining Panel and Cross-Sectional Selection in 
an Annual Sample of Tax Returns," in Pro- 
ceedings of the Section on Survey Research 
Methods, American Statistical Association, 
463-468. 



Sample Redesign 

A complete revision of the sample design used 
to produce the statistics from individual income tax 
returns is being phased in over a 6-year period 
beginning with Tax Year 1987 and ending with 
Tax Year 1992. In addition to new strata defini- 
tions and methods of estimation, the revisions 
include the development of a longitudinal panel. 
For additional details on the redesign see [3], [4], 
[5], [6], [7] and [8]. 



Notes and References 

[1] Durkin, T. M., and Schwartz, O. (1981), 
"The SOI Quality Control Program," in Pro- 
ceedings of the Section on Survey Research 
Methods, American Statistical Association, 
478-483. 

[2] Sailer, P., Hicks, C, Watson, D., and 
Trevors, D. (1982), "Result of Coverage and 
Processing Changes to the 1980 Individual 



[5] Czajka, J. L., and Schirm, A. L. (1990), 
"Overlapping Membership in Annual Samples 
of Individual Tax Returns," in Proceedings of 
the Section on Survey Research Methods, 
American Statistical Association, 413-418. 

[6] Hostetter, S., Czajka, J. L., Schirm, A. L., 
and O'Conor, K. (1990), "Choosing die Ap- 
propriate Income Classifier for Economic Tax 
Modeling," in Proceedings of the Section on 
Survey Research Methods, American Statistical 
Association, 419-424. 

[7] Schirm, A. L., and Czajka, J. L. (1990), 
"Intertemporal Stability in Total Income and 
the Overlap in Annual Samples of Tax Re- 
turns," in Proceedings of the Section on Survey 
Research Methods, American Statistical Asso- 
ciation, 407-412. 

[8] Schirm, A. L., and Czajka, J. L. (1991), 
"Alternative Designs for a Cross-Sectional 
Sample of Individual Tax Returns: the Old and 
the New," Presented at the 1991 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 18 

1.2 All Returns: Adjusted Gross Income, Itemized Deductions, 

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

and by Marital Status , . . 21 

1.3 All Returns: Sources of Income and Adjustments, Deductions 

and Tax Items, by Marital Status 25 

1.4 All Returns: Sources of Income, Adjustments, and Tax Items, 

by Size of Adjusted Gross Income 26 

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

by Size of Adjusted Gross Income 36 

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

Tax Items, by Size of Adjusted Gross Income 37 

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 39 

2.2 Returns With Itemized Deductions: Sources of Income 

and Adjustments, Deductions and Tax Items, by Marital Status 43 

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

by Size of Adjusted Gross Income 44 

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

by Marital Status 45 

Part 3 - Tax Computations 

3.1 Returns With Modified Taxable Income: Adjusted Gross Income, 

Deductions, Exemptions, Taxable Income, and Tax items, By Type 

of Tax Computation By Size of Adjusted Gross Income 46 

3.2 Returns With Total Income Tax: Total Income Tax as a Percent of 

Adjusted Gross Income, by Size of Adjusted Gross Income 47 

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

by Size of Adjusted Gross Income 49 

3.4 Returns With Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax was Computed 55 

3.5 Returns With Modified Taxable Income: Tax Generated by 

Rate and by Size of Adjusted Gross Income 57 



♦Production and review of tables was coordinated by Edward Gross, Jr. Craig 
Ammon, William Bradley, Charles Hicks, Robert Kalish, Barbara Marshall, Kenneth 
Rice, and were responsible for specific tables. 



17 



18 



Individual Returns/1989 



Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income 

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





All returns 


Taxable returns 


Size and accumulated size of 
adjusted gross income 


Number of 
returns 


Percentage 
of 
total 


Adjusted gross income 
less deficit 


Number of 
returns 


Percentage 
of 
total 


Adjusted gross income 
less deficit 


Amount 


Percentage 
of 
total 


Average 
(dollars) 


Amount 


Percentage 
ol 
total 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


Size of Adjusted Gross Income 


























Total 


112,135,673 

822,952 




3,256,358,156 

-42.499.835 


100.0 




29,039 

-51,643 


89 17H 3.S5 




00.0 


3,158,293,754 


100.0 


No adjusted gross income 


07 


(=) 






5.961 




{'} 


-2.971.100 


{'} 


$1 under $1,000 

$1,000 under $2,000 . . . 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


3,042,994 
3,926,273 
3,404,373 
3,301,756 
3,094,100 


27 
35 
3,0 
2.9 
28 


1.842.104 
5.863.307 
8.501.571 
11.515.294 
13.866,134 


01 
02 
03 
04 
04 




605 
1.493 
2.497 
3.488 
4.481 




768.330 
.137.732 
880.974 
.268,463 
935,383 




0.9 
1.3 
1.0 
1,4 
1-0 


584,981 
1,656.786 
2,201,502 
4.439,894 
4.138.774 


01 
1 
1 
01 


$5 000 under $6 000 


3,109,173 
2,971,196 
3,118,710 
2,918,864 
2,888,834 


28 
26 
28 
26 
26 


17,027,059 
19,249,842 
23,375,144 
24,814,435 
27,390,094 


05 
06 
07 
08 
08 




5.476 
6.479 
7,495 
8,501 
9,481 


1.852,733 
1 .890.025 
2.011.182 
1.744,101 
1,826.873 




2 1 
21 
2,3 
20 
2.0 


10.204.703 
12.213.738 
15.076.487 
14.819.294 
17.317.883 


03 


$6 000 under $7 000 


04 


$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 


05 
05 
05 


$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 


3,066,152 
2,870,844 
2,975,242 
2,780,386 
2,610,322 


27 
26 
27 
25 
23 


32,182,062 
33,029,347 
37,194,002 
37,519,950 
37,808,460 


10 
10 
1,1 
12 
12 




10,496 
11,505 
12,501 
13,495 
14,484 


2.072,195 
2.057.288 
2.201.358 
2.164.192 
2,147.997 




2.3 
23 
25 
24 
2,4 


21.750.738 
23.663.054 
27,535,240 
29,193,440 
31,128,312 


07 
07 
09 
09 
1 


$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 


2,492,158 
2,421,585 
2,366,989 
2,312,593 
2,144,966 


22 
22 
21 
2 1 
1 9 


38,609,252 
39,973,936 
41,406,065 
42,762,287 
41,833.912 


1 2 
1 2 
1 3 
1 3 
13 




15,492 
16.507 
17.493 
18,491 
19.503 


2.210,950 
2,274,072 
2,238,695 
2,225,557 
2,109,484 




2,5 
26 
25 
2,5 
24 


34.271,843 
37,533,526 
39,157,637 
41,153,673 
41,142.797 


1 1 
1 2 
12 
13 
13 


$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 


9.332,301 
7.615.124 
12.100,369 
8,590,272 
9,921,341 


83 
68 

108 
7 7 
88 


208,961.701 
209,191.554 
420.231.928 
383,689.075 
594.483,386 


64 
64 
129 
11 8 
183 




22.391 
27,471 
34.729 
44.666 
59,920 


9.173,782 
7,541,919 
12.046,515 
8,560,180 
9,905,916 




10,3 
85 
135 

96 
11 1 


205.473.198 
207.195.437 
418.392.529 
382.362.994 
593.569,941 


65 
66 
13,2 
12 1 
188 


$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 ,000,000 
$1,000,000 or more 


3.059,386 

2,090,358 

612,814 

115,646 

57,603 


27 
1 9 
05 
01 
1 


261,107,136 
276,331,693 
179,115,618 
78,516,288 
151,465,353 


80 
85 
5.5 
24 
47 




85,346 

132,193 

292,284 

678,936 

2,629,470 


3.053.791 

2.087,727 

611.980 

115.492 

57.510 




3,4 
23 
0.7 
01 
1 


260,645,078 
275,945,659 
178,874,534 
78,412,040 
151,209,142 


83 
87 
57 
25 
48 




Taxable returns— Contin 


ued 












Taxable income 


Income tax alter credits 


Total income tax 


Size and accumulated size of 
adjusted gross income 


Number of 
returns 


Amount 


Percentage 
of 
total 


Number of 
returns 


Amount 


Percentage 
of 
rotal 


Amouni 


Percentage ol 




Total 


Taxable 
income 


Adjusted 

gross 

income 

less deficit 


Average 

income tax 

(dollars) 




(101 


111) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Size of Adjusted Gross Income 




























Total 


89,127,496 


2,166,089,001 


100.0 


89,162,747 


432.109.004 


10 


}.0 


432,939,998 


100.0 


20.0 


13.7 


4,855 


No adjusted gross income 






1,171 




35,529 




{=) 


102,251 


i') 


(') 


(=) 


17,153 


$1 under $1,000 
$1,000 under $2,000. 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 


765,315 
1,134,867 

880,966 
1 ,265,449 

929,354 


1S8.3S1 
499.375 
526.899 
870,872 
1,372,618 


(■) 
{') 
{') 

01 


768,329 
1,137,732 

880.974 
1.268.463 

935,383 




26,594 
83,638 
88,244 
140,684 
221,105 




(2) 
(^) 
01 


26,595 
84,079 
91,712 
140,829 
221,105 


(^) 
P) 
(^) 

01 


168 
168 
17,4 
16.2 
16 1 


45 
51 
4,2 
3,2 
53 


35 
74 

104 
111 
236 


$5,000 under $6 000 


1.846,853 
1,887,307 
2.009,654 
1,742,594 
1.822,786 


2,096,222 
3,074,578 
5,163,646 
6,025,799 
7,143,890 


1 
1 
02 
03 
03 


1,852,733 
1.890.023 
2.011,161 
1,744,101 
1 ,825,802 




344,699 
463,805 
789,220 
910,696 
1,074,401 




01 
01 
02 
02 
02 


344,908 
463,883 
789,320 
910,696 
1,076,040 


0.1 
0.1 
0.2 
02 
02 


16,5 
151 
15,3 
151 
151 


34 
38 
52 
61 
62 


186 


$6,000 under $7,000 


245 


$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 


392 
522 
589 


$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 


2,070,688 
2.054,866 
2,201,358 
2.162,632 
2.145.725 


9,390,740 
10,572,743 
13,462,531 
14,415,592 
16,192,554 


0.4 
05 
06 
07 
07 


2.072.195 
2,057,287 
2,201,358 
2,164,139 
2.147,084 




1,407,831 
1,589,078 
1,982,589 
2,063,155 
2.279,705 




03 
D4 
05 
05 
05 


1.407,831 
1,589,089 
1,983,621 
2,063,337 
2,279,987 


0.3 
04 
05 
05 
05 


150 
150 
147 
143 
14 1 


65 
67 
72 
7 1 
73 


679 
772 
901 
953 
1,061 


$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 


2,210.942 
2.274.072 
2,238,695 
2,225,536 
2,109.348 


18,188,494 
19,729,357 
21,731,550 
22,928,803 
23,404,463 


08 
09 
1 
1 1 
1 1 


2,210,942 
2,274,072 
2.238.695 
2.225,536 
2,109,348 




2.559,704 
2,765,301 
3,112,456 
3,344,280 
3,502,902 




06 
06 
D7 
D8 
D8 


2,559,907 
2,765,301 
3,121,130 
3.344,338 
3,504,766 


0.6 
0.6 
07 
08 
08 


14 1 
140 
14 4 
14 6 
150 


75 
74 
80 
8 1 
85 


1,158 
1,216 
1,394 
1,503 
1,661 


$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 


9,173,777 
7.541.203 
12.046.484 
8.558.577 
9,903.864 


122,122,458 
131.703,925 
278,017,605 
262,963,947 
424,526,687 


56 
61 
128 
12 1 
196 


9.173,777 
7,541,135 
12.046,275 
8.558,417 
9.903,386 




18,192,386 
20,714,933 
45,588,526 
44,013,965 
81,195,853 


1 
1 
1 


42 
48 
06 
32 

88 


18,193,167 
20,726,836 
45,597,597 
44,034,240 
81,250,313 


42 
48 
105 
102 
188 


149 
157 
164 
167 
19 1 


89 

100 
109 
11 5 
137 


1,983 
2,748 
3,785 
5,144 
8,202 


$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1 ,000,000 or more 


3.053.693 

2.086,443 

611.612 

115.378 

57.458 


193,038,040 
212,155,734 
146,369,170 
66,874,734 
131,367,623 


89 
98 
68 
3 1 
61 


3,052,872 

2.085,957 

611,615 

115,343 

57,441 




42,632,646 
54,321,970 
41,468,925 
18,759,023 
36,435,162 


1 


99 
26 
36 

43 
34 


42,671,702 
54,471,932 
41,631,082 
18,882,584 
36,609,819 


99 
126 
96 
44 
85 


22 1 
257 
28 4 
28 2 
27 9 


164 
197 

23 3 

24 1 
242 


13,973 

26.092 

68.027 

163,497 

636,582 



Fooinoie(s) al encj of table 



Individual Returns/1989 



19 



Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued 

(All figures are estimates based on sannples— nnoney amounts are in thousands ot dollars) 





All returns 


Taxable returns 


Size and accumulated size of 
adjusted gross income 


Numt>er of 
returns 


Percentage 
of 
total 


Adjusted gross income 
less deficit 


Number of 
returns 


Percentage 
of 
total 


Adjusted gross income 
less deficit 


Amount 


Percentage 

of 

total t 


Average 

(dollars) 


Amount 


Percentage 

of 

total ' 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


Cumulated from Smallest Size 
o) Adjusted Gross Income 






















No adjusted gross income 


822,952 


0.7 


-42.499.835 


(=) 


-51,643 


5.961 




P) 


-2.971,100 


(=) 


$1 under $1,000 
$1 under $2,000 
$1 under $3,000 , , 

$1 under $4,000 

$1 under $5,000 


3,042,994 
6,969,267 
10,373.639 
13.675.395 
16.769.495 


27 
62 
9.3 
12,2 
150 


1.842.104 

7.705.411 

16.206.982 

27.722.276 

41.588.410 


01 
02 
05 
08 
1 3 


605 
1,106 
1,562 
2,027 
2,480 


768.330 
1.906.062 
2.787.036 
4.055.499 
4.990.882 




09 
21 
3 1 

4,5 
56 


584,981 
2.241.766 
4.443.269 
8.883.163 
13,021.938 


(=) 
01 
1 
03 
04 


$1 under $6.000 

$1 under $7.000 

$1 under $8.000 

$1 under $9,000 

$1 under $10.000 


19.878,668 
22,849,863 
25,968,574 
28,887.437 
31,776,272 


17,7 
20.4 
23,2 
25.8 
28,3 


58.615.469 
77.865.311 
101.240.455 
126.054.891 
153.444,985 


18 
24 
31 
38 
47 


2,949 
3,408 
3,899 
4,364 
4,829 


6.843.615 
8.733,640 
10,744,822 
12,488,923 
14.315,795 




77 
98 
120 
140 
16 1 


23,226,641 
35.440,378 
50,516,866 
65.336.160 
82.654.043 


07 
1 1 

1 6 

2 1 
26 


$1 under $11,000 
$1 under $12,000 
$1 under $13,000 


34,842,424 
37,713,267 
40,688,509 
43,468,895 
46,079.216 

48,571,374 
50,992,959 
53,359,948 
55,672,642 
57,817,507 


31 1 
336 
36.3 
38,8 

41,1 

43 3 
455 
47 6 
49 6 
51 6 


185,627,047 
218,656,394 
255,850,396 
293,370,346 
331,178,806 

369,788,058 
409,761 ,993 
451,168,059 
493,930,346 
535,764,258 


56 
66 
78 
89 

too 

112 
124 
137 
150 
162 


5,328 
5,798 
6,288 
6,749 
7,187 

7.613 
8.036 
8.455 
8.872 
9.266 


16,387,990 
18.445,278 
20,646.636 
22,810,828 
24,958,825 

27,169,775 
29,443,847 
31,682,542 
33,908,099 
36,017,583 




18.4 
207 
232 
25 6 
280 

30.5 
330 
355 
380 
40 4 


104.404.781 
128.067.835 
155.603.075 
184.796.516 
215.924.828 

250,196.671 
287.730.196 
326.887.833 
368.041.506 
409.184.303 


3.3 
4 1 
49 


$1 under $14 000 


58 


$1 under $15,000 


68 


$1 under $16,000 
$1 under $17,000 
$1 under $18,000 
$1 under $19,000 
$1 under $20,000 


79 
91 
10.3 
11.6 
12.9 


$1 under $25,000 

$1 under $30.000 

$1 under $40,000 
$1 under $50,000 
$1 under $75,000 


67,149,808 
74,764,932 
86,865,300 
95,455.573 
105,376.913 


59.9 
66,7 
77,5 
85 1 
940 


744,725,959 

953.917,514 

1.374.149.441 

1.757.838.516 

2.352.321 .902 


226 
28,9 
41.7 
533 

713 


11.091 
12.759 
15,819 
18,415 
22.323 


45,191,364 
52,733,283 
64,779,798 
73,339,978 
83,245,894 




50,7 
59.1 
72 6 
822 
93 3 


614.657.501 

821.852.938 

1.240.245,467 

1,622,608,460 

2,216,178,401 


19.4 
26.0 
39.2 
51 3 
70 1 


$1 under $100,000 
$1 under $200,000 

$1 under $500,000 

$1 under $1.000.000 


108.436.300 
110.526,658 
111,139.472 
111,255.118 
111,312,721 


967 
98.6 
99 1 
992 

99 3 


2.613.429.038 
2.889.760.731 
3.068.876.350 
3.147.392.637 
3,298.857.991 


792 
87 6 
930 
954 
100 


24.101 
26.145 
27.613 
28.290 
29.636 


86,299,685 
88,387,412 
88,999.392 
89.114.884 
89.172.394 




968 
99 1 
998 
999 

100 


2,476,823,479 
2,752.769.138 
2.931.643.672 
3.010.055.712 
3,161,264.854 


78 3 
87 1 
92.7 
95.2 


$1 or more 


100 


Ail returns 


112,135,673 


100.0 


3,256,358,156 


98.7 


29,039 


89,178,355 




00.0 


3,158,293,754 


99.9 








Taxable returns— Contin 


uea 










Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size of 
adjusted gross income 


Number of 
returns 


Amount 


Percentage 
of 
total 


Number of 
returns 


Amount 


Percentage 
ot 
total 


Amount 


Percentage of 




Total 


Taxable 
income 


Adjusted 

gross 

income 

less deficit 


Average 

income tax 

(dollars) 




(101 


("1 


(121 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Cumulated trom Smallest Size 
ot Adjusted Gross Income 


























No adjusted gross income 


- 


- 


- 


1.171 


35,529 




{') 


102.251 


i') 


P) 


(3) 


17.153 


$1 under $1,000 
$1 under $2,000 
$1 under $3,000 
$1 under $4,000 
$1 under $5,000 


765,315 
1,900,181 
2,781,148 
4,046,597 
4,975,952 


158,351 

657.726 

1,184,625 

2,055.497 

3.428.115 


01 
1 
02 


768.329 
1.906.061 
2.787.035 
4.055.498 
4.990.881 


26,594 
110.231 
198.475 
339.160 
560.265 




1.') 

1 
1 


26.595 
110.674 
202.387 
343,215 
564,320 


I') 
{') 
01 
1 


168 
168 
17 1 
16 7 
165 


45 
49 
46 
39 
43 


35 
58 
73 
85 
113 


$1 under $6,000 
$1 under $7,000 
$1 under $8,000 
$1 under $9,000 
$1 under $10,000 


6,822,805 
8,710,111 
10,719,765 
12.462.359 
14.285.146 


5,524.338 

8.598.916 

13,762,562 

19,788.361 

26.932.251 


03 
04 
06 
09 
1 2 


6.843.614 
8.733.637 
10.744.798 
12.488.899 
14.314.701 


904.963 
1.368.769 
2.157.988 
3.068.684 
4.143.085 




02 
0,3 
0,5 
07 
10 


909,229 
1.373.111 
2.162.432 
3.073,127 
4,149,167 


02 
03 
05 
07 
10 


165 
160 

157 
155 

154 


39 
3.9 
4.3 

4 7 
50 


133 
157 
201 
246 
290 


$1 under $1 1 ,000 
$1 under $12,000 
$1 under $13,000 

$1 under $14.000 

$1 under $1 5.000 


16.355.834 
18.410.700 
20.612.058 
22.774.690 
24,920.415 


36.322.991 
46.895,733 
60,358,264 
74,773,856 
90,966,410 


17 
22 
28 
35 
42 


16.386.896 
18.444.183 
20.645,540 
22,809,679 
24.956,763 


5.550.916 
7.139.994 
9.122.584 
11.185.738 
13.465.443 




1,3 
17 
21 
26 
3 1 


5,556,999 
7.146.087 
9.129.708 
11.193.046 
13.473.033 


13 
17 
21 
26 
31 


153 
152 
151 
150 
148 


5.3 
5,6 
59 
61 
62 


339 
387 
442 
491 
540 


$1 under $16,000 
$1 under $17,000 
$1 under $18,000 
$1 under $19,000 
$1 under $20,000 


27,131.357 
29.405.429 
31.644.125 
33.869.660 
35.979.008 


109,154,904 
128,884,261 
150,615,811 
173,544,614 
196,949,076 


50 
60 
70 
80 
91 


27.167.705 
29.441.777 
31,680.473 
33.906.009 
36.015.356 


16.025.148 
18.790.449 
21.902.905 
25.247.185 
28.750.087 




37 
43 
5 1 
58 
67 


16.032.940 
18.798.241 
21.919.371 
25.263.709 
28.768.475 


37 
43 
51 
58 
66 


147 
14.6 
14.6 
146 
14.6 


64 
65 
67 
69 
70 


590 
638 
692 
745 
799 


$1 under $25,000 
$1 under $30,000 
$1 under $40,000 
$1 under $50,000 
$1 under $75,000 


45.152,785 
52,693.988 
64.740.472 
73.299.048 
83.202.912 


319,071,535 
450,775,460 
728,793,065 
991,757,012 
1,416.283.699 


14 7 
20 8 
33 6 
45 8 
65 4 


45.189.133 
52.730.268 
64.776.543 
73.334.961 
83,238.346 


46.942.473 

67.657.406 

113.245.932 

157.259.896 

238.455.750 


1 
1 

2 
3 
5 


09 
57 
6.2 
6,4 
52 


46.961.643 

67.688.479 

113,286.075 

157.320,315 

238.570.628 


10.8 
15 6 
262 
363 
55 1 


147 
15,0 
155 
159 
168 


76 
82 
9 1 
9.7 
108 


1.039 
1.284 
1.749 
2.145 
2.866 


$1 under $100,000 
$1 under $200,000 
$1 under $500,000 
$1 under $1,000,000 
$1 or more 


86.256.605 
88.343.048 
88.954.661 
89.070.039 
89,127 496 


1.609.321.739 
1.821.477.473 
1.967.846.643 
2.034.721.378 

2,166,089.001 


74 3 
84 1 
90.8 
939 
100 


86,291.218 
88,377,175 
88,988,791 
89,104,134 
89,161,576 


281.088.395 
335.410.365 
376.879.290 
395.638.314 

432.073,475 


6 

7 
8 
9 
10 


5.1 
76 
72 
1 6 
00 


281,242.330 
335,714,262 
377,345,344 
396,227,928 

432,837,747 


650 
775 
872 
91 5 
100 


175 
184 
192 
19.5 
20 


11 4 
122 
12,9 
13.2 
137 


3.259 
3.798 
4.240 
4.446 
4.854 


All returns 


89,127,496 


2 1RA nAQ nni 


100.0 


89 167 '747 


432 inQ nnd 


10 


0.0 


432 939 94A 


100.0 


20.0 


13.7 


4,855 










' 








^^ 





Foolnote{s) al end o) lable 



20 



Individual Returns/1989 



Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued 

(All figures are estimates based on samples— money amounts are m thousands of dollars} 





All returns 


Taxable returns 










Adjusted gross income 








Adjusted gross income 


Size and accumulaled size of 
adjusted gross income 


Numtaer ol 
returns 




Percentage 


less deficit 


Number ot 
returns 


Percentage 


less deficit 






of 
total 


Amount 


Percentage 

of 

tolal 1 


Average 
(dollars) 




ol 
total 


Amounl 


Percentage 

of 

total 1 




(1| 


(21 


(3) 


(4) 


(S) 


(6) 


(7) 


(8) 


(9) 


Cumulated from Largest Size 
























of Adjusted Gross Income 
























$1,000,000 or more 


57.603 


1 


151.465.353 


46 


2.629,470 


57.510 




1 


151.209.142 


48 


$500,000 or more 


173.249 


02 


229.981.641 


70 


1.327.463 


173.002 




02 


229.621.182 


73 


$200,000 or more 


786.063 


07 


409,097,259 


124 


520.438 


784,982 




09 


408.495.716 


12.9 


$100,000 or more 


2.876,421 


26 


685,428,953 


20 8 


238,292 


2,872.709 




32 


684.441,375 


21 7 


$75,000 or more 


5.935.808 


S3 


946,536,089 


28 7 


159,462 


5.926.500 




66 


945,086,453 


299 


$50,000 or more 


15.857.148 


14 1 


1,541,019,474 


46 7 


97,181 


15.832.416 




U8 


1,538,656,394 


48.7 


$40,000 or more 


24,447,421 


21 8 


1,924,708,549 


58 3 


78,728 


24.392.596 




27 4 


1,921,019,387 


60.8 


$30,000 or more 


36,547,789 


32 6 


2,344,940,477 


71 1 


64,161 


36.439.111 




40 9 


2,339,411,916 


740 


$25,000 or more 


44,162,913 


394 


2,554,132,031 


77 4 


57,834 


43.981.030 




49 3 


2,546,607,353 


806 


$20,000 or more 


53,495,214 


47 7 


2,763.093,732 


83 8 


51,651 


53.154.812 




59 6 


2,752,080,551 


87 1 


$19,000 or more 


55,640,179 


49 6 


2,804,927,644 


85 


50,412 


55.264.295 




62 


2,793,223.348 


88 4 


$18,000 or more 


57,952,773 


51 7 


2,847,689,932 


863 


49,138 


57,489,852 




64 5 


2,834,377,021 


89 7 


$17,000 or more 


60,319,762 


538 


2,889,095,997 


87 6 


47,896 


59,728,547 




67 


2,873,534,658 


909 


$16,000 or more 


62,741,347 


560 


2,929.069.933 


see 


46,685 


62,002.619 




695 


2,911,068.183 


92.1 


$15,000 or more 


65,233,505 


58 2 


2.967.679.185 


90 


45,493 


64.213.569 




72 


2,945,340,026 


93.2 


$14,000 or more 


67,843,826 


60 5 


3.005.487,645 


91 1 


44,300 


66.361,566 




74 4 


2,976,468,338 


94,2 


$13,000 or more 


70,624,212 


63 


3,043.007.595 


92 2 


43,087 


68,525.758 




76 8 


3,005,661.779 


95.1 


$12,000 or more 


73,599,453 


65 6 


3.080.201,597 


934 


41,851 


70.727.116 




79 3 


3,033,197.019 


95.9 


$11,000 or more 


76,470,297 


68 2 


3,113,230,944 


94 4 


40,712 


72.784.404 




81 6 


3.056.860.073 


967 


$10,000 or more 


79,536,449 


70 9 


3,145,413,006 


953 


39,547 


74.856.599 




83 9 


3.078.610.811 


97 4 


$9,000 or more 


82,425,284 


73 5 


3,172.803,100 


96 2 


38,493 


76.683.471 




86 


3,095,928,694 


97 9 


$8,000 or more 


85,344,147 


76 1 


3,197,617,535 


96 9 


37,467 


78.427,572 




87 9 


3,110,747,988 


984 


$7,000 or more 


88,462,858 


78 9 


3,220,992.680 


97 6 


36,411 


80.438,754 




90 2 


3,125,824,476 


98,9 


$6,000 or more 


91,434,053 


81 5 


3.240,242.522 


98 2 


35,438 


82.328.780 




92 3 


3,138,038,213 


99.3 


$5,000 or more 


94,543,226 


84 3 


3,257,269,580 


98 7 


34,453 


84.181.512 




94 4 


3,148,242,916 


99.6 


$4,000 or more 


97,637,326 


87 1 


3,271,135,715 


99 2 


33,503 


85.116.895 




95 4 


3,152,381,691 


99 7 


$3,000 or more 


100,939,082 


90 


3,282,651,009 


995 


32,521 


86.385.358 




96 9 


3,156,821,585 


999 


$2,000 or more 


104,343,454 


93 1 


3,291,152,580 


99,8 


31,542 


87,266.332 




97 9 


3,159,023,088 


99,9 


$1,000 or more 


108,269,727 


96 6 


3,297,015,887 


99 9 


30.452 


88.404,064 




99 1 


3,160,679,873 


100,0 


$1 or more 


111,312,721 


99 3 


3,298,857,991 


100 


29.636 


89,172,394 




100 


3,161,264,854 


100.0 


All returns 


112,135.673 


100.0 


3,256.358.156 


98.7 


29.039 


89,178.355 




100.0 


3,158,293.754 


99.9 








Taxable returns— Continued 




Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size ol 


















Percentage ol 




adjusted gross income 


Number ol 


Amount 


Percentage 
ol 


Number ol 


Amounl 


Percentage 
of 


Amounl 












Adjusted 


Average 
income tax 




returns 




total 


returns 




toial 




Total 


Taxable 
income 


gross 

income 

less deficit 


(dollars) 




(10) 


(111 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Cumulated from Largest Size 
























of Adjusted Gross Income 
























$1,000,000 or more 


57,458 


131,367,623 


61 


57,441 


36,435,162 


84 


36,609,819 


85 


27 9 


24 2 


636.582 


$500,000 or more 


172,836 


198,242,358 


92 


172,785 


55,194,185 


128 


55,492.403 


128 


28 


24,2 


320.762 


$200,000 or more 


784,448 


344,611,528 


159 


784,400 


96,663,110 


22 4 


97,123.485 


22 4 


28 2 


23 8 


123,727 


$100,000 or more 


2,870,891 


556,767,262 


25 7 


2,870,358 


150,985.080 


34 9 


151,595.417 


350 


272 


22,1 


52,771 


$75,000 or more 


5,924,584 


749,805,302 


34 6 


5,923,229 


193.617.726 


44 8 


194.267.119 


449 


25,9 


20,6 


32,779 


$50,000 or more 


15,828,448 


1,174,331,989 


54 2 


15,826,615 


274.813.579 


63 6 


275.517.432 


63 6 


235 


17,9 


17,402 


$40,000 or more 


24,387,024 


1,437,295,936 


66 4 


24,385,032 


318.827.543 


73 8 


319.551,672 


73 8 


222 


166 


13,100 


$30,000 or more 


36.433.509 


1,715,313,541 


79 2 


36,431,308 


364,416,069 


84 3 


365,149,268 


84 3 


21 3 


15,6 


10,021 


$25,000 or more 


43.974.711 


1,847,017,466 


85 3 


43,972,443 


385,131,003 


89 1 


385,876,104 


89,1 


20,9 


15,2 


8.774 


$20,000 or more 


53.148,488 


1,969.139.925 


90 9 


53,146.220 


403,323,388 


93 3 


404,069,272 


93,3 


205 


14,7 


7,602 


$19,000 or more 


55.257.836 


1.992,544,387 


92 


55.255.567 


406,826,291 


94 1 


407,574,038 


94 1 


20 5 


14 6 


7,375 


$18,000 or more 


57,483,372 


2,015,473,190 


93 


57.481,103 


410,170,570 


94 9 


410,918,376 


94 9 


20 4 


145 


7,148 


$17,000 or more 


59,722,067 


2,037,204,740 


94 


59,719,798 


413,283,027 


95 6 


414,039,506 


95 6 


203 


14-4 


6,932 


$16,000 or more 


61,996,139 


2,056,934,097 


95 


61,993,870 


416,048,327 


963 


416,804,807 


963 


203 


14,3 


6,722 


$15,000 or more 


64,207,081 


2,075,122,591 


95 8 


64,204,813 


418,608,032 


96 9 


419,364,714 


96 9 


20 2 


142 


6,531 


$14,000 or more 


66,352,806 


2,091,315,145 


96 5 


66,351,896 


420,887,737 


97 4 


421,644,702 


97 4 


20 2 


142 


6,354 


$13,000 or more 


68,515,439 


2,105,730,737 


97 2 


68,516,036 


422,950.891 


97 9 


423,708,039 


97 9 


20 1 


14 1 


6,183 


$12,000 or more 


70,716,796 


2,119,193,267 


978 


70,717,393 


424,933.481 


98 3 


426.691.660 


98 3 


20 1 


14,0 


6,019 


$11,000 or more 


72,771,663 


2,129,766,010 


983 


72,774,680 


426.522,559 


98 7 


427,280.748 


987 


20,1 


14,0 


5.870 


$10,000 or more 


74,842,351 


2,139,156.750 


98 8 


74,846.875 


427,930,390 


99 


428.688.580 


99,0 


200 


13,9 


5,727 


$9,000 or more 


76,665,137 


2,146,300,640 


99 1 


76.672.677 


429,004,791 


993 


429.764,620 


99,3 


20.0 


13,9 


5,604 


$8,000 or more 


78,407,731 


2,152,326.439 


99 4 


78,416,777 


429,915,487 


99 5 


430,675,316 


995 


200 


138 


5,491 


$7,000 or more 


80,417,385 


2.157.490.085 


99.6 


80,427,939 


430,704,707 


99 7 


431,464,636 


99.7 


20 


138 


5,364 


$6,000 or more 


82,304,692 


2.160.564.663 


997 


82.317,962 


431,168,512 


99 8 


431.928,518 


99.8 


20 


138 


5.246 


$5,000 or more , 


84,151,545 


2.162,660,886 


99 8 


84,170,695 


431,513.211 


999 


432,273,427 


99.8 


200 


13,7 


5.135 


$4,000 or more . 


85,080,899 


2,164,033,504 


99 9 


85,106,077 


431.734.316 


99 9 


432.494,532 


99,9 


20 


137 


5,081 


$3,000 or more 


86,346.348 


2,164,904,376 


999 


86,374,541 


431.875,000 


99 9 


432,635,361 


999 


20 


13 7 


5,008 


$2,000 or more 


87,227,315 


2,165,431,275 


100 


87,255,515 


431.963,244 


100 


432,727,073 


1000 


20 


137 


4,959 


$1,000 or more . . 


88,362,182 


2,165,930,649 


100 


88,393,247 


432,046,882 


100 


432,811,152 


100 


20 


137 


4,896 


$1 or more 


89,127,496 
89.127.496 


2,166,089,001 
2,1RA nftQ nni 


100 
100.0 


89,161,576 
89.162 '^7 


432,073,475 
432 mo nnA 


100 
100 n 


432,837,747 
432 939 9Qn 


100 
100.0 


20 
20.0 


137 
13.7 


4,854 


All returns 


4,855 










• 











^*J^fJ^-^j^*, 


Z-\ 





Pefceni based on po^live tncome only 
^ Less than 05 pe'Cent 
■' Percenl not computed 
NOTE Detail may noi add to totals because o( rounding 



Individual Returiis/1989 



21 













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36 



Individual Returns/1989 



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 ttiousands of dollars) 





Number of 
returns 


Adjusted 
gross income 


Salaries and wages 


Taxable i 


iteresl 


Standard deduction 


Exemptions 


Size of adjusted gross income 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
exemptions 


Amount 




(t) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


All returns, total 


20,094,154 


195,421,902 


20,023,376 


194,881,261 


6,490,502 


540,641 


20.094.154 


56.495.975 


14,109,892 


28,208,062 


Under $5,000 


7 810 278 


18 655.995 


7 739 500 


18 488 139 


2,160,898 


167,856 




7.810.278 


18,437,620 


2,829,263 


5.652,458 


$5,000 under $10,000 


4,214,977 


30.456.752 


4.214.977 


30.366.307 


1,188,749 


90,444 




4.214.977 


13,055,409 


3,354,131 


6,705,481 


$10,000 under $15,000 


3,268,393 


40.327.509 


3.268.393 


40.245.080 


1,039,414 


82,429 




3.268.393 


10,127,669 


3,149,537 


6,297.810 


$15,000 under $20,000 


2,237,061 


38.913.234 


2.237.061 


38.844.297 


817,259 


68,937 




2.237,061 




6,931,553 


2,223,628 


4.446.498 


$20,000 under $25,000 


1,297,884 


28.833.206 


1.297.884 


28,767,131 


621,079 


66,075 




1,297,884 




4.022,934 


1,287,773 


2.575.292 


$25,000 under $30,000 


762,960 


20.753.492 


762.960 


20,725,444 


362,805 


28.048 




762,960 




2.364.671 


762,960 


1.525,668 


$30,000 under $40,000 


431,786 


14.414.730 


431.786 


14,385,331 


252,811 


29.399 




431.786 




1.336.595 


431,786 


863,226 


$40 000 or more 


70,814 
14,469,468 


3.066,984 
183,136,058 


70,814 
14,469,468 


3,059,532 
182,642,448 


47,487 
5,895,982 


7.453 
493,610 


70.814 
14.469.468 


219,524 
43..S06.877 


70,814 
11,174,024 


141,629 


Taxable returns, total 


22,342,392 


Under $5,000 


2,292,198 


6,909,034 


2,292,198 


6,786,733 


1.591.657 


122.301 




2,292,198 




5.778.999 


_ 


_ 


$5,000 under $10,000 


4,108,372 


29,917,868 


4,108,372 


29,828,900 


1.163.471 


88.968 




4,108,372 


12,724,931 


3,247,525 


6,492.269 


$10,000 under $15,000 


3,268,393 


40,327,509 


3,268,393 


40,245,080 


1.039.414 


82.429 




3,268,393 


10,127,669 


3,149,537 


6,297,810 


$15,000 under $20,000 


2,237,061 


38,913,234 


2,237,061 


38,844,297 


817.259 


68.937 




2,237,061 




6.931.553 


2,223,628 


4,446,498 


$20,000 under $25,000 


1.297,884 


28,833,206 


1,297,884 


28,767,131 


621 .079 


66,075 




1,297,884 




4.022.934 


1,287,773 


2,575,292 


$25 000 under $30 000 


762 960 


20 753 492 


762 960 


20 725 444 


362 805 


28 048 




762 960 




2 364.571 


762,960 


1,525,668 


$30 000 under $40 000 


431,786 
70,814 


14,414,730 
3,066,984 


431,786 
70,814 


14,385,331 
3,059,532 


252.811 
47.487 


29,399 

7,453 




431,786 
70,814 




1 .336.595 
219,524 


431,786 
70,814 


863,226 


$40,000 or more , , 


141,629 


Nontaxable returns, total 


5,624,686 


12,285,845 


5,553,908 


12,238,813 


594,519 


47,031 




>,624.686 


12.989,099 


2.935.868 


5,865,670 




Taxab! 


3 income 


Total tax liability 


Income lax withheld 


Overpayment refunded 


Tax due at time of filing 


Size of adjusled gross income 


Number ol 
returns 


AmounI 


Number of 
returns 


Amount 


Number of 
returns 


AmounI 


Number of 
returns 


AmounI 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 




14,546,809 

2,368,032 
4,109,879 
3,268,393 
2,237,061 
1.297,884 
762.960 


117,286.998 


14,469,468 


18.695,870 


19,586.876 


24.767,797 


18,319,177 


6,399,819 


1.428,662 


327,892 


Under $5 000 


1,130,243 
10,700,669 
23,902,029 
27,535,183 
22,234,979 
16,863,154 


2,292,198 
4,108,372 
3,268,393 
2,237,061 
1,297,884 
762,960 


170,191 
1 ,604,403 
3,584,996 
4,130,070 
3,355,658 
2,882,931 


7.391.830 
4.141.314 
3.258.281 
2.232.006 
1 .297.884 
762.960 


1,545,435 
3,108,261 
4,745,127 
4,946,365 
4,048,375 
3,235,357 


7,303.146 
3,883.640 
2,980,676 
2,002,493 
1,172,514 
612.604 


1,385,269 

1,559,979 

1,222,781 

865,224 

724,325 

395.762 


198,741 
316,171 
282,661 
229,512 
115,259 
150,356 


10,025 


$5 000 under $10 000 


56,121 


$10 000 under $15 000 


62,650 


$15,000 under $20,000 


48,928 


$20 000 under $25 000 


31,608 


$25,000 under $30,000 


43,336 


$30,000 under $40,000 


431.786 


12.214.910 


431,786 


2,380,425 


431.786 


2,544,950 


324.244 


222.836 


105,007 


58,311 


$40,000 or more 


70.814 


2.705.831 


70,814 


587,197 


70.814 


593,928 


39.860 


23.643 


30,954 


16.912 




14,469,468 


117,286,789 

1.130,036 
10,700,667 
23,902,029 
27,535,183 


14,469,468 


18,695,870 


14.260.470 


23,749,393 


12,992,771 


5,381,415 


1,428.662 


327,892 


Under $5 000 


2.292,198 
4,108,372 
3,268,393 
2,237,061 


2,292,198 
4,108,372 
3,268,393 
2,237,061 


170,191 
1,604,403 
3,584,996 
4,130,070 


2.172.029 
4.034.709 
3.258.281 
2.232.006 


574,592 
3,060.699 
4.745.127 
4.946.365 


2.083.345 
3.777.034 
2.980.676 
2.002.493 


414.426 
1,512,418 
1,222,781 

865,224 


198,741 
316,171 
282,661 
229,512 


10,025 


$5,000 under $10,000 


56,121 


$10,000 under $15,000 


62,650 


$15,000 under $20,000 


48.928 


$20,000 under $25,000 


1,297,884 


22,234,979 


1.297.884 


3,355,658 


1.297.884 


4.048.375 


1.172.514 


724,325 


115,259 


31,608 


$25,000 under $30,000 


762,960 


16,863,154 


762.960 


2,882,931 


762.960 


3.235.357 


612.604 


395,762 


150,356 


43,336 


$30,000 under $40,000 


431,786 


12,214,910 


431.786 


2,380,425 


431.786 


2,544,950 


324.244 


222,836 


105,007 


58.311 


$40,000 or more 


70,814 


2,705,831 


70.814 


587.197 


70.814 


593,928 


39,860 


23,643 


30,954 


16.912 




77,341 


209 


- 


- 


5,326,406 


1,018.404 


5,326,406 


1,018,404 


- 






















NOTt Deiaii may noi adcJ lo totals tiecause ol rounding 



Individual Returns/1989 



37 



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 ttiousands of dollars) 





Number of 
returns 


Adiusled gross 
income 


Salaries and wages 


Taxable interest 


Tax-exempt interest 


Dividends 


Size of adiusled gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 




20,478,063 

3,308.703 
3,810.688 
3,865,463 
3,005,227 
2,162,679 
1,460,514 
1,895,688 
969,102 

13,432,166 

910,324 
1 ,334,693 
1,915,822 
2.794.817 
2,151,206 
1,460,514 
1,895,688 

969,102 

7,045,898 


335,817,358 

8.226.730 
28,824.996 
48,068.970 
52.165.152 
48.380.298 
40,003,601 
65,104,145 
45,043,467 

283,565,347 

1,870,934 
10,221,913 
24,436,951 
48,747,082 
48,137,253 
40,003,601 
65,104,145 
45,043,467 

52,252,011 


19,923,320 

2,830,361 
3,740,930 
3,858,819 
3,005,227 
2,162,679 
1,460.514 
1 .895.688 
969.102 

12,990,364 

518,350 
1.291.509 
1.909.179 
2.794,817 
2,151,206 
1,460,514 
1.895.688 

969.102 

6,932,956 


327,511,857 

7,047.140 
27.003.516 
46.573.881 
51.233.935 
47.535.960 
39,432.786 
64,243.096 
44.441,543 

277,021,310 

1,110,709 
9,151,668 
23,448.111 
47,895.548 
47,297.849 
39.432.786 
64,243.096 
44.441.543 

50,490,548 


7,409,137 

1,061,313 
820,150 
987,993 

1,048,985 
893,199 
782,626 

1,161,798 
653,073 

6,557,954 

797,383 
572,552 
707,824 
992,822 
889,877 
782,625 
1,161,798 
653,073 

851,183 


4,887,389 

825,310 
966,130 
580,368 
524,753 
471,087 
406,092 
665,484 
448,166 

4,349,159 

654 352 
666,837 
528,560 
509,442 
470,227 
406,092 
665,484 
448,166 

538,230 


64,237 

•9,965 

•13.287 

•11.699 

■13,287 

■3,322 

•7,606 

■5,070 

57,594 

•3,322 

■13,287 

•11,699 

■13,287 

•3,322 

■7,606 

■5,070 

•6,644 


50,654 

•20,014 

•9,088 
•9,899 
•4,425 
•3.362 
•2.325 
•1,541 

32,952 

•2,312 

■9,088 
•9.899 
•4.425 
■3.362 
•2.325 
•1.541 

•17,702 


1,211,446 

242,493 
134.380 
105.991 
138.901 
149.174 
151,885 
171,685 
116,938 

1,108,777 

202,631 
89,689 
87,874 
138,901 
149,174 
151,885 
171,685 
116,938 

102,669 


636,484 

138.630 
73.304 
51,359 
54,702 
48,376 
94.544 
84.762 
90.808 

586,309 


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 or more 


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 or more 

Nontaxable returns, total 


113.374 
56.856 
42.887 
54.702 
48.376 
94.544 
84.762 
90.808 

50,176 








Unemployment compensation 


Total income 


Slalulorv adjustments 


Size of adiusled gross income 


Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Primary IRA payments 


Secondary IRA payments 




Number ol 
returns 


Amount 


Number ol 
returns 


Amount 




(11) 


(12) 


113) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


All returns, total 


2,637,434 

229,174 
663,591 
636,401 
387.051 
274.141 
141,607 
200,687 
104,782 

1,743,872 

305,576 
369,274 
351,127 
270,819 
141.607 
200.687 
104.782 

893,562 


3,697,082 

226,858 
844,921 
969,622 
542,931 
494,566 
208,725 
265,344 
144,115 

2,497,261 

400,156 
509,868 
478.559 
490.494 
208.725 
265.344 
144,115 

1,199,821 


20,478,063 

3.308,703 
3,810,688 
3,865,463 
3,005,227 
2,162,679 
1,460,514 
1.895,688 
969.102 

13,432,166 

910.324 
1.334.693 
1.915,822 
2.794.817 
2.151.206 
1.460,514 
1 ,895,688 

969,102 

7,045,898 


336,732,812 

8.237.937 
28.887,871 
48,175.230 
52,356,321 
48,549,989 
40,142,147 
65,258,685 
45,124,632 

284,454,038 

1,878,434 
10,275,517 
24,529.426 
48.938,252 
48,306,945 
40,142,147 
65,258,685 
45,124,632 

52,278,774 


692,016 

•13,287 
59,793 
94,210 

135,579 

124,107 
84,026 

113,375 
67,640 

657,291 

•6,644 
46,505 
79,416 
135,579 
124,107 
84,026 
113,375 
67,640 

34,725 


915.454 

•11,208 
62,875 
106,259 
191,170 
169,692 
138,546 
154,540 
81 165 

888,691 

•7,501 
53,604 
92,474 
191,170 
169.692 
138.546 
154,540 
81,165 

26,763 


677,767 

■13,287 
56,471 
94.210 

135.579 

120.785 
84.026 

108.304 
65,104 

646,364 

'6.644 
46.505 
79,416 
135,579 
120,785 
84,026 
108,304 
65,104 

31,403 


839,479 

•11.208 
61.816 
106.259 
186.280 
161.904 
118,765 
131,287 
61,961 

813,776 

•7,501 
53,604 
92,474 
186,280 
161,904 
118,765 
131,287 
61,961 

25,704 


92,375 

•6,644 

•9,965 

•8,151 

•15,998 

•22,006 

29,611 

85,731 

•9,965 

•8,151 

•15,998 

•22.006 

29.611 

■6,644 


75,975 


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 or more 


•1.060 

•4.890 

•7.788 

•19.781 

■23.252 

19.204 

74,915 


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 or more 


•4.890 

■7.788 

•19.781 

•23.252 

19.204 

•1,060 







Fooinote(s) ai end ot lable 



38 



Individual Returns/1989 



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) 





Basic standard deduclion 


Additional standard deduction 


Exemptions 


Taxable 


income 


Ctiild care credit 


Size ol adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
exemptions 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 




(211 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(26) 


(29) 


(30) 




20,478.063 

3,308,703 
3,810,688 
3,865,463 
3,005,227 
2,162,679 
1,460,514 
1,895,688 
969,102 

13,432,166 

910,324 
1.334,693 
1.915,822 
2,794,817 
2,151,206 
1,460,514 
1 ,895,688 

969,102 

7,045,898 


85,547,579 

10,490,865 
15,646,685 
16,423,134 
12,791,420 
9,719,349 
6,682,070 
9,008,189 
4,785,868 

54,381 ,505 

1,192,157 
4,171.404 
7,139,256 
11,741,891 
9,660,671 
6,682,070 
9,008,189 
4,785,868 

31,166,074 


334,725 

43,184 
144,038 
64,622 
31,096 
•8,151 
•24,760 
•15,211 
■3.664 

218,769 

■3,322 
79,416 
54,656 
29,589 
■8,151 
■24,760 
■15,211 
•3,664 

115,956 


264,744 

35.876 

113,509 

55,216 

22,279 

•5,389 

■17,347 

■12,930 

■2,199 

168,130 

■2.491 
59,064 
48,240 
20,471 
■5,389 
■17,347 
■12,930 
■2,199 

96,614 


48,128,606 

4,862,696 
8,346.038 
9,358.744 
7,154,426 
5,882,478 
3,979,251 
5.561,490 
2,983,484 

28,872,636 

■9,965 
1,305,073 
3,018,383 
6,207,991 
5,806,999 
3,979,251 
5,561,490 
2,983,484 

19,255,970 


96,193,846 

9,713,932 
16.672,478 
18,708,519 
14,296,561 
11,762,133 

7,955,179 
11,119,684 

5,965,361 

57,713,961 

•19,599 
2,607,654 
6,030,288 
12,405,020 
11,611.175 
7,955.179 
11,119,684 
5,965,361 

38,479,885 


15,250,780 

913,646 
1.644,695 
3.227,310 
2,980,468 
2,159.357 
1,460.514 
1,895.688 

969,102 

13,432,166 

910,324 
1 ,334,693 
1,915,822 
2,794,817 
2,151,206 
1,460,514 
1,895,688 

969,102 

1,818,614 


175,131,042 

656,690 
3,694,986 
14,193,576 
25,085.225 
26,898,178 
25,349,004 
44.963,343 
j34,290,040 

171,301,751 

656,687 
3,383,791 
11,219,167 
24,579,701 
26.860,018 
25.349,004 
44.963,343 
34,290,040 

3,829,291 


1 ,468,728 

42,261 
312,401 
348,357 
316,062 
145,114 
222,286 
102,247 

1,079,749 

■29.896 
272.295 
307,911 
145,114 
222,286 
102,247 

408,978 


652,854 




_ 


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


7.394 
117.648 


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

$25,000 under $30,000 

$30 000 under $40 000 


166.396 
151.381 
71,813 
100,207 




38,015 


Taxable returns, total 

Under $5 000 


483,704 


$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 or more 

Nontaxable returns, total 


•10,208 
117.816 
145,645 

71,813 
100.207 

38.015 

169,150 






Size of adiusted gross income 


Earned incorr 

10 offset 1 

before 


e credit used 
come tax 
credits 


Income tax after credits 


hcome tax withtield 


Overpayment refunded 


Tax due at time of filing 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(311 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(36) 


(39) 


(40) 


All returns total 


3,116.144 

277,400 
1,479,946 
1,358.798 

1,523.011 

312,125 
1,210,886 

1,593.133 


819,921 

38,796 
501 ,576 
279,549 

416,250 

163,584 
252,666 

403,671 


13,432,166 

910,324 
1,334,693 
1.915,822 
2,794,817 
2,151,206 
1,460,514 
1 .895,688 

969,102 

13,432,166 

910,324 
1 ,334,693 
1,915,822 
2,794,817 
2.151,206 
1,460,514 
1 ,895,688 

969,102 


26,283,459 

102,057 
506,906 
1,508,312 
3,313,858 
3,900,607 
3,891,577 
7.101.393 
5.958.749 

26,283,459 

102.057 
506.906 
1.508.312 
3,313.858 
3,900,607 
3,891,577 
7,101.393 
5,958,749 


19,097,036 

2,436,603 
3,433,231 
3,757,965 
2,990,433 
2,156,035 
1.460,514 
1.893,153 
969,102 

12,831,703 

448,591 
1 ,245,004 
1 ,879.282 
2,788,173 
2,147,884 
1,460,514 
1,893,153 

969,102 

6,265,333 


36,850,692 

430,581 
1,872,849 
4,054,775 
5,270,016 
5,299,488 
4,807,725 
8,584,287 
6,530,972 

33,642,598 

89,725 
864,025 
2.398,334 
5.077,936 
5.289,595 
4,807,725 
8.584,287 
6,530,972 

3,208,094 


17,701,191 

2,528,076 
3,501,759 
3,616,326 
2,686,333 
1,926,829 
1.172,302 
1.609,208 
660,358 

10,907,752 

299,110 
1 ,095,522 
1,676,651 
2,475.922 
1,918.679 
1,172.302 
1,609,208 

660,358 

6,793,439 


14,614,078 

888,828 
3,162.823 
3,629,317 
2,085,980 
1,462,145 
1.019,106 
1.610,066 

755,814 

8,100,321 

52,559 

393,097 

961,544 

1 ,855,882 

1,452,253 

1,019,106 

1,610,066 

755,814 

6,513,758 


2,515,235 

611,215 
235,849 
239,171 
315,573 
232,527 
288,212 
286,480 
306,208 

2,515,235 

611,215 
235,849 
239,171 
315.573 
232.527 
288.212 
286,480 
306,208 


741,177 


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 or more . , . 


64,892 
35.979 
71.522 
91.805 
63.264 
102.958 
127.172 
183,586 

741,177 


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 $r).000 
$30,000 under $40,000 
$40,000 or more 


64,892 

35,979 

71,522 

91,805 

63,264 

102,958 

127,172 

183,586 







■ Esiimaie should be used wilh caulion because ol ihe small numbei ot sample returns on which d is based 
NOTE Detail may not add lo lotais because of rounding 



Individual Returns/1989 



39 



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 


housands of dollars) 
















Number of 
returns 


Adjusted 
gross 
income 


Salaries and wages 


Taxable interest 


Tax-exempt interest 


Dividends 


Size o( adjusted gross income 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




|1) 


(2) 


(3) 


1") 


(5) 


(6) 


(7) 


(6) 


19) 


(10) 


All returns total 


31,972,317 

162.917 

629.378 

1.068.327 

1.507.281 

1.968.007 

2.321.050 

2.612.477 

2.751.647 

2.799.384 

2.625.060 

2.280.561 

1.904.981 

3.793.386 

2.802.965 

1.975.980 

598.105 

113.790 

57.021 

30.427.264 

1.545.054 


1,971.221,592 

429.307 

4.988.613 

13.492.042 

26.643.685 

44.363.983 

64.068.067 

85.073.623 

103.264.584 

119.013,939 

124,630,439 

119,601,103 

109,431,515 

252,980,298 

239.458.935 

261.681.537 

174.825,846 

77,215,545 

150,058,531 

1,948,243,841 

22,977,751 


28,118,969 

56.150 

253.883 

596.785 

1 .092.935 

1.631.435 

2.075.698 

2.360.147 

2.560.479 

2.621.438 

2.470.240 

2.152.356 

1.793.024 

3.559.584 

2.555.680 

1.708.222 

490.814 

92.991 

47.099 

27.309.595 

809,374 


1,411,156,238 

468,828 

2,121,825 

6,605,292 

17,230,847 

33,588,446 

52,207,563 

70.580,488 

87.813.802 

101.890.673 

106,386,695 

102,983,672 

93,385,184 

214,007,615 

185,790,175 

171,299,216 

93,698,260 

34,210,698 

36,886,958 

1 ,398,045,049 

13,111,189 


28.143.380 

132,110 

524,734 

845,677 

1,169,896 

1 ,492,095 

1 ,839,260 

2,186.028 

2.331,855 

2,476,626 

2,334,943 

2,077,562 

1,762,583 

3,586,047 

2,696,369 

1,922.937 

594.227 

113.492 

56,936 

26,862,491 

1,280,889 


119.353.426 

237.117 
1,518,351 
2,778,300 
3,077,191 
3,268,933 
3,555.580 
3.642.041 
4,172.633 
4.705.984 

4.420.221 
3.858.598 
3.844.987 
10.287.954 
13.108.878 
17.995.299 
14.582.193 
7.741.207 
16.557.959 
113.977,249 
5,376,178 


2,367.255 

■8,096 

32,633 

51 ,860 

49,814 

60,354 

68,734 

98,663 

113,597 

128,941 

131,155 

111,385 

105,670 

289,781 

379,743 

436.01 1 

212.304 

54,979 

33,537 

2,285,001 

82,254 


30,331,769 

■61.274 

225,736 

285,447 

201,699 

529,881 

533.010 

947.508 

787,320 

841,158 

720,500 

905,263 

585,850 

1,918,853 

3,236,715 

5,600,837 

5,520,116 

2,860,874 

4,569,730 

29,332,687 

999,082 


12,054,362 

53.871 
210.317 
317.508 
411.654 
446.345 
589.601 
635.876 
805.230 
875.411 

858.073 

827.134 

727,384 

1,767.457 

1,562,957 

1,339,555 

476,274 

97,819 

51,895 

11,542,093 

512,269 


58,011,209 

156,394 
325,841 
722,697 
1 ,027,505 
1 ,096.467 
1,123,978 
1,226.070 
1.625.368 
1.447.458 
1 .646.583 
1.680.023 
1 .478,602 
4.463.856 
6.095.816 
9.121.169 
9,304,106 
4.490.458 
10 978 820 


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 


Taxable returns, total 
Nontaxable returns, total 


56.310.576 
1 .700.633 


Size of adjusted gross income 


State income tax refunds 


Alimony received 


Business or profession 
net income less loss 


Sales ot capital assets 
net gain less loss 


Sales of property other tlian 
capital assets net gain less loss 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


NumlMr of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 




14.462,588 

34.549 

127.764 

265.339 

502.892 

743.602 

1.064.856 

1.248.528 

1.268.763 

1.443.748 

1.326.677 

1.098.102 

986.914 

1.823,623 

1.275.295 

906.709 

258.206 

55.818 

31.202 

14.021.454 

441.134 


8,431.776 

15,436 

47.308 

81.178 

167.237 

233,758 

346.886 

412.423 

450.047 

536.020 

518.485 

432.592 

412.795 

855,954 

823,523 

1.127,769 

808.686 

395.465 

766.214 

8.190.785 

240.991 


218,421 

• 1 ,358 

■5,880 

17,639 

26,385 

34,427 

27,741 

17,444 

20,789 

22,615 

■9,533 

■6,812 

■ 1 ,827 

■8,457 

11,559 

2,711 

2.814 

255 

175 

203,533 

14.888 


2.294,327 

■6,105 

■34,373 

75,800 

169,522 . 

212,524 

318,726 

113,199 

230,406 

403,881 

■151,612 

■164,305 

■768 

■48,455 

218,470 

59,134 

75,345 

6,329 

5,373 

2,186,089 

108,239 


6.748.303 

67,233 
186.011 
281 .989 
372,520 
430,474 
475.448 
525,016 
511,111 
475,716 
508,106 
448,904 
349,952 
711,649 
611,442 
561,572 
180,931 
32,912 
17.317 
6,180,175 
568,128 


98.532.427 

16,042 

835,330 

1,507,623 

2.621 .326 

2.914.012 

2,997,568 

3,609,245 

3,698,897 

3,519.082 

4,489,479 

4,104,256 

3,856,858 

9,292,893 

12,953,188 

22,671 ,728 

12,457,483 

3,527,532 

3,459,884 

95,901 ,293 

2,631.133 


8,470.753 

39,378 

155,597 

216,850 

322,278 

323,326 

376,390 

446,732 

489,654 

513,338 

558,855 

507,159 

451 ,760 

1,160,379 

1,159,763 

1,139,312 

458,581 

98,477 

52,925 

8.054,882 

415,872 


119,118,574 

120,969 

171,654 

95.070 

726.251 

682.440 

516.772 

806.470 

800.793 

1.084.734 

1.532.283 

1.188.245 

1 .698.838 

4.095,772 

6,939,358 

16,446,836 

20,986,528 

13,434,055 

47,791,507 

116,814,200 
2,304,373 


1,007,973 

10,672 
17.171 
27.049 
34.514 

38.362 

46.889 

49.277 

54.364 

42.136 

52.412 

47.257 

47.244 

124.670 

115.056 

162.473 

97.062 

24.836 

16.528 

947.354 

60.618 


1,219,963 


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 , , , 

Taxable returns, total 

Nontaxable returns, total 


-82,779 

-48.401 

-155.862 

- 85.465 

-120.419 

-9.582 

-55.377 

6.398 

-28.404 

-51.752 

81.646 

80.105 

113.096 

99.883 

461.851 

357,291 

217.578 

440.157 

1 .624,865 

-404,902 


Size ot adjusted gross income 


Taxable IRA distributions 


Pensions and annuities in AGI 


Rent and royalty net income 


Rent and royalty nel loss 


Farm rental net income less 
loss 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 




(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


130) 




1,282.191 

•10.622 
26.852 
57.789 
64,618 
78.741 
77.437 

102.865 
76.293 
98.868 

123.145 
88.919 
69.968 

170.496 

128.250 

81.761 

19.894 

3.650 

2.022 

1,217,068 

65.123 


7,805,809 

■31.102 

88.026 

200.437 

263.294 

306.078 

339.748 

458.701 

282.082 

357.755 

638.838 

499.341 

485.909 

1.048.019 

1.013.639 

1.016.238 

471,236 

138.654 

166.711 

7.518.476 

287.332 


6,039.117 

23.914 
163.325 
326.119 
332.016 
339.051 
392.869 
413.061 
449.301 
522.594 
472.079 
406.319 
339.213 
714.118 
608,502 
398,664 
105,397 
21,635 
10,939 
5,674,446 
364,671 


63,173.066 

117,765 
859.527 
2.110.118 
2.659.690 
3,039,735 
3,469,884 
4,005,519 
3,915,682 
4.552,761 
3,865,045 
3,927,710 
3,510,447 
7,041,314 
8,313,003 
7,085,750 
2,425,946 
1,134.889 
1.138.279 
60,781,929 
2,391,137 


2,631.006 

16,471 

72,399 

80,547 

133,294 

122,233 

111,997 

165.577 

159.456 

154.988 

168.455 

145.896 

129.873 

275.057 

325.233 

333.106 

173.481 

39.255 

23.688 

2.455.501 

175.504 


22.971.332 

64.117 

248.238 

280.222 

515.309 

560.703 

373,242 

670.991 

473.228 

630.046 

819.687 

703.544 

442.628 

1.765,587 

2,596,409 

4,491,799 

4,374,872 

1,800,677 

2,160,033 

21,943,778 

1,027,554 


3,851 ,586 

32,082 

72,443 

118,163 

173.590 

182,406 

247.245 

242,268 

229.117 

257.574 

247.375 

219,689 

220,552 

492,915 

444,630 

444,959 

169,441 

37,806 

19,332 

3,602,935 

248,651 


24,850,627 

268,402 

563,321 

654,690 

1,040,074 

1,102,277 

1 ,443,434 

1,143,242 

1.258.456 

1.325.429 

1.279.350 

1.332.716 

1.272.512 

3.116.948 

2.963.311 

3.051.013 

1.723.285 

682.684 

629.484 

22.448.992 

2.401.635 


201,638 

■1.359 
■9.175 
■6.249 
13.929 
■9.875 
10.354 

8,686 
11.779 

8.420 
17.200 
14.908 
12.033 
24.205 
20.895 
21.718 

8.288 

1.667 
897 

193.701 
7,937 


915,876 


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 

Taxable returns, total 

Nontaxable returns, total 


■5,054 
■-4,216 

■12,947 
41,460 

■52,861 
24.846 
26.878 
26.964 
42.986 
67.577 
74.075 
32.484 

140.459 
97.262 

165.202 
81.745 
16.504 
10.788 

920.094 

-4.218 



Footnote(s) ai end ol lable 



40 



Individual Returiis/1989 



Table 2.1 — Returns with Itemized Deciuctions: 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) 



Size of adjusted gross income 


Pannerstiip and S Corporation 
net Income less loss 


Estate and trust net income less loss 


Farm net income less loss 


Unemployment compensation 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 




4,049,520 

25,953 

68,585 

75,017 

117,764 


74,096,325 

-128.033 
-365.295 
-118.277 
-266.346 


303,603 

•2,420 
8.080 
•7.729 
•8.421 


3,335,844 

•1,299 
24,816 
•15.478 
•30.073 


681,211 

8.713 
13.489 
36.115 
33.298 




1,748,804 

-127,652 

-139,258 

-58,556 

-296,933 


1,978,158 

•6.942 
23.394 
73.891 
106.255 


3,902,777 

•9 867 


Under $5 000 


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


44,242 
182,686 
223.814 


$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 


128,296 
161,765 
186,845 
188,825 
201,024 


-279.124 
166.917 
479.216 
306.482 
394.458 


■10.344 
11,577 
14,829 
22,850 

•11,872 


•16.200 
16.032 
51 .205 
99.504 

•31.156 


39.323 
41.255 
51.436 
45.606 
55.278 




-137,580 
-64,229 
-37,868 
-51,166 
-62.467 


132.126 
180.962 
210.550 
269,501 
204,720 


292,543 
418,234 
407,470 
487.019 
407.340 


$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 


210,680 
209,167 
148,707 
466,652 
557,270 


443.221 

833.504 

819.527 

2.016.371 

3.659.850 


12,577 
12,097 
10,884 
27,284 
44,268 


4.540 

-19.697 

40,391 

74,932 

325,513 


55,319 
40,007 
36,324 
70,880 
59,622 




-64.277 

-161.348 

50.982 

116.224 

67.527 


186,377 
153,633 

97,415 
197,036 

94,116 


368.968 
269.294 
169.850 
345.009 
171,550 


$100,000 under $200,000 . . 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


768,863 

394,550 

90,049 

49,507 


12.625.152 

16.428.240 

9.889.006 

27.191,455 


49,844 

33,443 

9,221 

5,862 


520,490 

568,278 

422,320 

1,113,313 


57,730 

26,855 

6,002 

3,961 




-245.107 

-226.202 

-97,264 

-213.638 


34,021 

6,667 

369 

184 


79,512 

23,643 

1,096 

639 


Taxable returns, total 
Nontaxable returns, total 


3.846,947 
202.572 


76,779,467 
-2,683,142 


289,274 
14,329 


3,305,224 
30,620 


617,583 
63,628 


- 


1,331.577 
-417.226 


1,881,390 
96,768 


3.654,335 
248,442 




Social Security 


benefits in AGI 


Foreign earned Income exclusion 


Ottier Income less loss 


Total statutory adjustments 


size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


All returns, total 


2,170,660 

•4.522 

•4.521 

•13.242 


8,903,082 

•18,943 
•18,915 
•18,907 


43,494 

•857 

•857 

■999 

•4,770 


2,235,853 

•60,003 

•59,260 

•40,132 

•217,524 


3,178,414 

9,885 
45,965 
83,795 
100,173 


15,461,653 

17,392 

75,965 

171,396 

174.887 


5,058,274 

23,817 

94,337 

176,623 

237,323 


16,405,359 


Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 


40,967 
114,146 
273,940 
343,362 


$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 


93.975 
155.181 
215,097 
224,816 
219,018 


136,505 
274,705 
558,717 
727,650 
834,788 


•2,640 
• 1 ,236 
•2,786 
■274 
•2,057 


•160,486 
■38,944 
•74,620 
•25,038 
•93,932 


146,993 
177,949 
201,902 
208,543 
265.651 




270,013 
238,789 
166,433 
358,374 
567,592 


296,533 
391,911 
452,303 
413,164 
460,213 


491,264 
692,370 
794,579 
840,521 
846,692 


$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 


166,953 
143,949 
105,836 
229.855 
263.347 


751 ,390 

637,055 

541 ,230 

1.108.949 

1,288,051 


•1,168 
3,498 
•346 
4,866 
5,788 


•21,746 
102,102 
•24,540 
205,877 
312,681 


246,593 
218,758 
220,141 
390,371 
349,567 




589,229 
383,789 
440,182 
,102,456 
.265.793 


414,088 
216,918 
200,713 
436,538 
489,997 


618,706 

540.873 

538.544 

1.492.989 

1 .995.305 


$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1,000,000 

$1,000,000 or more 


222.081 

80.638 

17.976 

9.652 


1.280,397 

506.722 

128,475 

71.683 


7,178 

3,384 

548 

244 


476,414 

251,398 

49,939 

21,218 


326,077 

135,102 

31,938 

19,013 


2,875,500 
2,424,185 
1.228,597 
3,111,082 


507,430 

190,147 

37,458 

18,762 


3.630,308 

2.264,310 

572,512 

313,971 


Taxable returns, total 
Nontaxable returns, total 


2.125.485 
45.175 


8.733,881 
169,201 


38,633 

4,861 


1,927,738 
308,115 


3,039,174 
139,240 


15,042,420 
419,233 


4,778,073 
280,202 


16.014,965 
390,394 




Itemized deductions 




Total 


t^edical and dental expense deduction 


Taxes paid deduction 


Size of adjusted gross Income 


Number of 
returns 


Amount 


Prescriptions and medical care 


ti^iscellaneous medical expenses 


Total 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


All returns, total 


430,977,999 

1.486.812 
5.544.711 
8.915.497 
12.176.552 


5,128,338 

94,424 
400,031 
603,631 
669,876 


20,920,881 

552,804 
2,372,448 
2,834,859 
2,603,215 


5,067,618 

88,693 
389,779 
599,110 
665,355 


26,733,953 

331,128 
2,125.897 
2,600.314 
2.842.599 


3,009,674 

36,573 
195.102 
308.643 
369.627 


6,113,315 

239.247 
485.738 
802.939 
643.124 


31,392,533 

136,024 

527,558 

964,109 

1,433,396 


131,299,652 


Under $5,000 

$5 000 under $10 000 


182,026 
670,706 


$10,000 under $15,000 


1.313,263 


$15,000 under $20,000 


2,130,203 


$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $35,000 


16.118.559 
19,669.661 
23.305,359 
25,895,964 
27,916,499 
28,741,748 
25,948.239 
23,019.000 
52,096.139 
48,788.332 


659,832 
556,578 
469,092 
390,297 
320,473 
272,679 
195.693 
109.973 
216.437 
110,744 


2,200,298 
1,751,821 
1,283,930 
1,204.617 

925,545 
1,162.608 

786,308 

429,430 
1,264,577 

723,209 


650.322 
553,496 
466,352 
385,833 
315,743 
270,042 
193,970 
108.136 
214.601 
108.907 


2.760.284 
2,651,612 
2,123,191 
1,970,938 
1,630,146 
1.781,881 
1,147,645 
696,804 
1,832,072 
1.195.256 


401.833 
315.816 
306.404 
244.604 
208,119 
173,389 
130,562 

68,482 
146,034 

67,907 


550,600 
245,223 
303,559 
328,182 
317,884 
348.423 
407.984 
206,808 
510,468 
230.201 


1,907,311 
2,264,389 
2,590,681 
2,721,378 
2,777.300 
2.607,544 
2,264,593 
1 ,895,234 
3,778,271 
2,791,171 


3,226,483 
4,486,355 
5,737.134 


$35,000 under $40,000 


6,734.293 


$40,000 under $45,000 


7.804.211 


$45,000 under $50,000 


8.111,255 


$50,000 under $55 000 


7.725,471 


$55,000 under $60.000 

$60,000 under $75,000 

$75,000 under $100,000 


7.047.901 
16.522,018 
15.947,225 


$100,000 under $200,000 

$200,000 under $500,000 
$500,000 under $1 ,000.000 
$1,000,000 or more 


51.329.803 
29,131.280 
11.031.212 
19.862.631 


49.045 

8,442 

912 

178 


556.286 

209.624 

47.936 

11.366 


47.844 

8.367 

892 

178 


698.247 

255,016 

64,562 

26,364 


30.582 

5.339 

602 

55 


323.443 

135.053 

29.432 

5.006 


1,969,109 

594,545 

113,253 

56.666 


17.793.465 
11.659,307 
5.029,644 
9,178.691 


Taxable returns, total 
Nontaxable returns, tolal 


406.692.432 
24,285.567 


4,180,760 
947,579 


13,116,169 
7,804,712 


4,136.024 
931.594 


20,398,984 
6,334,969 


2.528.415 
481,259 


3.689,380 
2,423.935 


30.057,619 
1,334.914 


128,509.624 
2,790.028 



Footnoie(s) al end of table 



Individual Retunis/1989 



41 



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 t)ased on samples— money amounts are m thousands ot dollars^ 





ItemUed deductions— Continued 




Taxes pew deducttoo— Continued 


Interest paid deduction 


Siza of adluatK] groM Income 


State arxJ local income taxes 


Real estate taxes 


Personal property taxes 


Other taxes 


Total 




NumtMr of 
returns 


Amount 


Number of 
returns 


Amount 


Number 01 
returns 


Amount 


Number of 
returns 


Arrwunl 


Number of 
returns 


Amowit 




(56) 


(57) 


(58) 


(69) 


(601 


(61) 


(621 


(63) 


(64) 


(65) 


All ratum*. total 


26,415,1*4 


80,«04,»48 


27,996,636 


45,210,996 


10,709,935 


3,008.468 


a.663.321 


2,175.240 


29,437.622 


193.184.034 


Under $5,000 


57,690 


37,608 


109.852 


135.253 


34,837 


8,404 


•7.410 


•760 


120.103 


636.183 


$5,000 under $10,000 


271,490 


103.088 


439.346 


522.155 


160,225 


28,003 


75.564 


17,459 


425.206 


1.837.505 


$10,000 under $15,000 


621,935 


287,725 


795.871 


927.975 


286,494 


51,259 


163.159 


46.304 


805.011 


3.098.455 


$15,000 under $20,000 


1.055.584 


720.149 


1.180.750 


1.275.297 


440,209 


83,980 


249.690 


50.777 


1.277.829 


5.144.022 


$20,000 under $25,000 


1.548,239 


1.254,592 


1.558,816 


1.761.683 


545.021 


101,707 


388,196 


108.501 


1.747.576 


7.289.671 


$25,000 under $30,000 


1,939,206 


2,075,733 


1,922,812 


2.143.753 


747.923 


158,337 


500.658 


108.531 


2.147.066 


9.342.453 


$30,000 under $35,000 


2,154,161 


2,772,290 


2,255.749 


2.649.246 


832.218 


172,098 


568794 


143.500 


2.448.952 


11.722.489 


$35,000 under $40,000 


2.338,640 


3,503,382 


2.384.957 


2.907.969 


882.885 


188,803 


616.004 


134.139 


2.589.188 


13.050.036 


$40,000 under $45,000 


2,397,599 


4,223.984 


2.482.488 


3.233.848 


909.762 


195.528 


587.585 


150.850 


2.656.368 


13.830.509 


$45,000 under $50,000 


2,267,596 


4.489.618 


2.358.715 


3.251.544 


862.454 


212.043 


512.561 


158.051 


2.486.526 


14.059.024 


$50,000 under $55,000 


1,964.810 


4.426.928 


2.056.447 


2.936.238 


791.064 


207,939 


498.525 


154.367 


2.203.183 


12.515.291 


$55,000 under $60,000 


1.640.674 


4.092.324 


1.734.543 


2.639.261 


638.133 


178.805 


422.231 


137.511 


1.823.972 


11.254.415 


$60,000 under $75,000 


3.304.402 


9.832.395 


3.516.630 


5.965.630 


1.414.126 


436.589 


866.775 


287.404 


3.609.206 


24.505.685 


$75,000 under $100,000 


2.452.830 


9.818.504 


2.624.904 


5.524.179 


1.075.971 


362.732 


627.973 


241.610 


2.611.385 


22.715.098 


$100,000 under $200,000 


1.734.873 


11.912.321 


1.846.984 


5.357.690 


786.792 


325,320 


395.822 


198.135 


1.801.694 


22.470.774 


$200,000 under $500,000 


516.470 


8.754.597 


567.065 


2.604.322 


235.766 


164,781 


139,427 


135.606 


533.825 


11.307.466 


$500,000 under $1 ,000.000 


98.721 


4,193.347 


108.335 


750.761 


43.815 


46,797 


27.820 


38.740 


100.213 


3,393.967 


$1 ,000,000 or more 


50.246 


8,406,362 


54.373 


624.193 


22.239 


85,343 


15.127 


62793 


50.218 


5.012.992 


Taxable returns, total 


25,643,936 


80,174.365 


26,810,943 


43.321.938 


10,265,578 


2,903.528 


6.456,172 


2.109.793 


28.247,963 


183.222.704 


Nontaxaljle returns, total 


771.228 


730.583 


1,187,694 


1 ,889,058 


444,358 


104.940 


207,149 


65.447 


1,189,559 


9.963.329 




Itemized deductxxis— Continued 




Interest paid deduction— Continued 


Size ot adjusted gross incotne 






Homemortg 


ageinlefest 






Deductib4e points 


lnvestrT>en1 


interest paid 




Total 


Paid to finant 


:ial instttuttons 


Paid to indivKluals 


1 

Number of 
returns 


Amount 


Number of 
returrts 






Number ot 
returns 


Amouit 


Number of 
returns 


Amount 


Number rt 
retuma 


Amount 


Amount 




(661 


(67) 


(66) 


(961 


(701 


(71) 


(72) 


(731 


(74) 


(75) 


All returro, total 


26,367,375 


169,466,752 


25,684,039 


1*2,714,360 


2,470.816 


6,752.372 


2,359,526 


3,810,2*1 


1,716.230 


11,*87.574 


Under $5,000 


106.237 


591 .249 


104,730 


575,774 


•4.373 


•15.474 


•3.432 


•2.315 


6,306 


23.390 


$5,000 under $10,000 


352,201 


1.691.620 


343.627 


1.639.817 


21.578 


51.803 


14,000 


16.623 


18.185 


48.453 


$10,000 under $15,000 


648,169 


2.841.767 


619.398 


2.674.242 


60.877 


167.525 


34,271 


45.861 


22.715 


. 54.210 


$15,000 under $20,000 


1.072.534 


4.803.111 


1.043.763 


4.600.861 


97.845 


202.250 


60,369 


61.507 


41.476 


42.069 


$20,000 under $25,000 


1.483.732 


6.643.340 


1.426.625 


6.289.554 


142.971 


353.786 


116,200 


149.450 


49.944 


106.553 


$25,000 under $30,000 


1.861.170 


8.625.939 


1.806.048 


8.299,046 


152.571 


326.893 


126,046 


140,177 


42.886 


72.669 


$30,000 under $35,000 


2,173,408 


10,818,841 


2.098.472 


10,291,166 


194.258 


527,674 


162,788 


182,052 


68.569 


140.938 


$35,000 under $40,000 


2,342.450 


12,016,745 


2.278.345 


11.501.197 


205.929 


515,548 


217,829 


285,433 


64.369 


136.427 


$40,000 under $45,000 


2.400,459 


12,720,832 


2.330.365 


12.168.524 


233.920 


552,308 


199,974 


298,731 


78.242 


124.786 


$45,000 under $50,000 


2.285,593 


12,994,395 


2.227.814 


12.549.382 


195.696 


445,014 


164,236 


217,190 


75.068 


155.129 


$50,000 under $55,000 


2,021,582 


11,380,095 


1.977.769 


10.924.799 


189.662 


455,297 


179.277 


234.245 


90.542 


264 684 


$55,000 under $60,000 


1,670,348 


10,345,618 


1.627.504 


9.883,935 


161.784 


461,683 


148.537 


233.391 


77,342 


155.961 


$60,000 under $75,000 


3,327,973 


22,481,374 


3.265.789 


21.697.143 


337.409 


784,232 


307.023 


514.019 


175,201 


371.207 


$75,000 under $100,000 


2.402.115 


20.383.317 


2.357.594 


19.746.883 


230.548 


636 434 


325.921 


612.708 


243,964 


865.957 


$100,000 under $200,000 


1.632.159 


19.393,430 


1.599.894 


18.560.263 


182.630 


833,167 


218.364 


530,319 


370.135 


1.860.604 


$200,000 under $500,000 


469.891 


8.544,187 


461.267 


8.256,510 


48.447 


287,677 


66.645 


229 311 


207.093 


2.279.807 


$500,000 under $1 .000.000 


80.596 


1 ,988.330 


79.055 


1.909.547 


7.288 


78,784 


10.223 


38,185 


52.724 


1.290.379 


$1,000,000 or more 


36,757 


1.202,561 


35.979 


1,145.737 


3.032 


56,824 


4.390 


18,746 


31.468 


3.694.351 


Taxatile returns, total 


25,283.894 


161,157,848 


24.629,218 


154,727,624 


2.372.364 


6,430,224 


2.286.381 


3,666,725 


1.639.202 


10.488.507 


Nontaxable returns, total 


1.083.481 


8,308,904 


1,054.821 


7,986,756 


98,453 


322,148 


73.145 


143,536 


77.028 


1.199,067 




nemued deductions— Continued 




Interest paid deductioo— Continued 


Contnbutions deduction 


Size of adjusted gross iiKoine 


Personal 


merest paid 


Personal inK 


west deduction 


Total 


Casli contnbutions 


Otrwr Iftan cash contributions 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
relume 


Amouni 


Number of 
returns 


Amount 


Number ot 
retuma 


Amoixn 




(761 


(77) 


C7B) 


(79) 


(601 


(611 


(62) 


(83) 


(64) 


(651 


All returns, total 


25,040,009 

75.972 


39,363,790 

91,228 


25,020.567 

75.972 


6,221,446 

19,230 


29,132,48* 


55,459,205 


28,617,194 


46,553,194 


11,227.7*7 


7,550.914 


Under $5,000 


94,010 


40,315 


92.652 


35,366 


19.690 


4.419 


$5,000 under $10,000 


286.881 


325,147 


286.881 


80,809 


439,678 


357,316 


428.214 


320,898 


108.819 


28.136 


$10,000 under $15,000 


578.119 


684,352 


578.119 


156.617 


820.481 


898,415 


798.253 


796,353 


214.013 


75.992 


$15,000 under $20,000 


1.028.607 


1,104,470 


1.027.248 


237.335 


1.280.185 


1,388,057 


1.265.412 


1,218,193 


382.421 


130,320 


$20,000 under $25,000 


1.418.628 


1.808.042 


1.418.628 


390.328 


1.686.447 


1,990,586 


1.643.725 


1,723,925 


558.843 


224.031 


$25,000 under $30,000 


1.793.448 


2.394.326 


1.769.076 


503.668 


2.033.644 


2,247,469 


1.992,087 


1 ,985.330 


702.995 


241.564 


$30,000 under $35,000 


2,102,720 


2.728.859 


2.102.720 


580,659 


2.322.146 


2,780,518 


2.258.376 


2.417,272 


796.395 


302.119 


$35,000 under $40,000 


2,254.977 


2.966.994 


2.254.977 


611,430 


2.494.612 


2,986,002 


2.438.118 


2.623.890 


910.987 


352.518 


$40,000 under $45,000 


2.343,209 


3.339.422 


2.343.209 


686,160 


2.582.065 


3,254,832 


2535.860 


2.901.380 


930.818 


331.671 


$45,000 under $50,000 


2.222,013 


3.345.129 


2.221.100 


692,310 


2.432.689 


3,388,645 


2.389.365 


3.065.827 


931.857 


320614 


$50,000 under $55,000 


1,994,626 


3.095.572 


1 ,992,902 


636 266 


2.160.974 


3,164,914 


2.116.543 


2.780.835 


889.108 


364.038 


$55,000 under $60,000 


1,620,604 


2.557.624 


1.618.173 


519,445 


1 802.588 


2,814,173 


1.776.405 


2.498.146 


739.252 


314.206 


$60,000 under $75,000 


3,190,621 


5.502 624 


3,188.076 


1,139,085 


3.639.203 


6.313,353 


3.583.219 


5.529,660 


1,616,230 


736.450 


$75,000 under $100,000 


2,234 329 


4.163.436 


2,232,492 


853,116 


2.698 785 


5,807,027 


2.672.401 


4,898.654 


1.268.679 


822 624 


$100,000 under $200,000 


1,414,267 


3.197.577 


1,410.931 


686421 


1,901,649 


6,717,001 


1,886 539 


6,626,561 


867 935 


926.671 


$200,000 under $500,000 


381,795 


1.211.174 


381.219 


254,162 


577.210 


4,227,478 


574,716 


3,531,616 


229.189 


523.490 


$500,000 under $1 ,000,000 


66,680 


374.640 


66.430 


77,072 


110.391 


2,076,807 


109 836 


1,565,193 


40.444 


346.835 


$1,000 000 or more 


32.514 


473.172 


32.414 


97,334 


55.728 


5,006 296 


55,471 


3.034.104 


20.092 


1.515.226 


Taxable returns, total 


24.214,688 


38.070.719 


24.195.299 


7,909,625 


28.011.440 


53,905,303 


27,520,315 


45.248.156 


10.948.072 


7.434.654 


Nontaxable returns, total 


825,321 


1 ,293.070 


825.267 


311,822 


1.121.046 


1,553.902 


1,096,878 


1.305.038 


279.695 


116.260 



FootnoM(&) at end o4 laOe 



42 



Individual Retiirns/1989 



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 o1 dollars) 







==^^^ 

Itemized deductions — Continued 




ContnbulKxis dedudton— 
Continued 


Moving expenses deduction 


Casually or theft less deduction 


Net limited miscellaneous deductions 


Si2e of adjusted grots irKorrw 


Carryover from prior years 


Number of 
returns 


AmounI 


Number of 
returns 


Amount 


Number ot 
returns 


Amoum 


Unreimbursed empioyee business 
expense 




Numtjer of 
returns 


Arrrourrt 


Numbei of 
returns 


Amount 




(86) 


(87) 


(881 


(891 


(90) 


(91) 


(92) 


(93) 


(94) 


(95) 


All rstum*, total 


177,224 

•3,219 
•9,008 
12,125 
18,894 
12,745 
14,887 
•11,590 

9,501 
1 1 ,597 
•6,924 
19,881 

5,761 
13,372 

7,687 

10,623 

6,337 

1.740 

1.333 

147.934 

29.290 


1,3SS,097 

•540 

•8,282 

26,070 

39,543 

42,629 

20,586 

•61,128 

9,594 

21,781 

•2,204 

30,040 

1,821 

47,242 

85,749 

163,770 

172,372 

164,779 

456,966 

1,222,493 

132,604 


907,719 

•7.238 

24.546 

23.930 

60.285 

65.703 

75.787 

60,885 

73,271 

51,263 

51,423 

41,168 

121,316 

132,844 

96,201 

18,884 

2.345 

633 

878,862 

28,858 


3,943,073 

•18.771 
75.981 
71.340 
134.601 
215.741 
213,303 
191,072 
212,562 
184,336 
158,380 
150,590 
605,050 
843,564 

667,059 

171.485 

21.310 

7.928 

3.802.260 

140.813 


189,694 

•1,358 

•10,618 

14,452 

14,922 

22,718 

19,967 

16,347 

16,531 

19,773 

■14,492 

■4,383 

•2,328 

16.661 

•8.240 

5,462 

1.319 

110 

•13 

149,260 

40,433 


1,744,217 

•28,310 

■34,781 

138,807 

151,803 

67,951 

124,755 

102.439 

126.912 

332.138 

■117,785 

•37.363 

•26,481 

166,981 

•77,305 

150,078 

40,768 

17,365 

•3,195 

942,252 

801,964 


7,506,049 

58,482 
126,675 
208,630 
334,753 
535,417 
564,862 
653,705 
739,783 
662,820 
593,365 
532,164 
422,881 
896,795 
635,436 
413,635 
107,962 

12,811 

5,873 

7,171.875 

334.174 


22,401,141 

43,783 

238,540 

495,182 

627,719 

1,123,175 

1,359,707 

1,387,510 

1,528,295 

1 484,487 

1,475,611 

1,488,355 

1,229,077 

2,481,441 

2,594,982 

2,669,754 

1,241,716 

374,295 

557,513 

21,420,588 

980,553 


8.305,673 

•9,088 

58,412 

131,754 

257,091 

475,114 

607,842 

637,480 

791,421 

798,660 

746,639 

688,379 

549,895 

1,134,937 

787,084 

484,705 

126,147 

15,317 

5,706 

8,138,857 

166,816 


20,708,072 

•13,167 

103,377 

249,646 

480,319 

957,896 

1,210,079 

1,281,099 

1,525,828 

1,426,066 

1,553,569 

1,523,944 

1,313,520 

2,671,645 

2,651,733 


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 
$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 
TaxabiG returns, total 
Nontaxable returns, total 


912,405 

106,672 

84,805 

20,263,783 

444,288 




Itemized deductions — Continued 


Exemptions 


Taxable income 


Size of adjusted gross income 


Uei limited miscettaneous deductions — Continued 


ttoviimited miscellaneous 
deductions 


Number ot 


AmounI 


Number ol 
returns 




Tax preparation lees 


Mutual fund expense 


Number ot 
returns 


Amount 


Amount 




Numt>er ot 
returns 


Anwunt 


Number ot 
returns 


Amount 






(961 


(97) 


(981 


(99) 


(lOO) 


(101) 


(102) 


(103) 


(104) 


(1061 


All return*, toUl 


8,768,149 

50,386 
132,375 
266,254 
358,723 
526 555 
603,761 
686,492 
738,868 
771,484 

700,420 
648,544 
494,006 

1,054,890 

840,602 

637,406 

205,281 

36,104 

16,999 

8,415,352 
352 797 


2,217,545 

11,002 

39,705 

33,911 

53,660 

74,235 

81,615 

103 143 

99,579 

117,974 

108,402 

107,296 

100,921 

224,670 

256,452 

359,279 

279,686 

87 755 

78,261 

2,116,133 

101,412 


20,275 

■1,507 

•3,014 
•3,448 

•1,724 
•3,448 
•3,448 

•2.981 

•486 

132 

89 

18,764 

•1,511 


4,250 

•188 

•650 
•553 

•190 

•705 

•21 

•783 
•101 
352 
708 
4,051 
•199 


709,509 

•3,016 
11,335 
28,027 
40,929 
46,530 
54,210 
58,002 
37,552 
67,952 
77,726 
53,946 
37,456 
87,894 
45,087 
42,510 
13,313 
2,344 
1,679 
670,852 
38,656 


2,023,797 

•3,391 
14,644 
60,535 
60,194 
85,793 

141,360 
78,036 
74,738 
72,216 

242,483 
72,157 
66,931 

238,036 
79,922 

305,385 

273,436 

69,889 

84,650 

1,773,532 

250,265 


86,346,078 

281.668 

896.479 

1.875 733 

3.016.248 

4.276.320 

5.425,664 

6,521,066 

7,496,504 

7,958,218 

7,775,734 

6,961,105 

5,803,887 

11,502,502 

8,342,931 

5933,877 

1,795,939 

326,341 

155,864 

82,445,045 

3,901,033 


172.581,852 

561,714 
1,784,752 
3,742,090 
6,020,972 
8,538,333 
10,839,545 
13,032,024 
14,984,363 
15,907,642 

15,539,128 

13,917,877 

11,602,647 

22,996,058 

16,680,165 

1 1 ,860,369 

3,590 198 

652,394 

311,582 

164,784,974 

7,776,878 


30,568,403 

•10,401 
214,791 
679,158 
1,307,532 
1,860,539 
2,266,637 
2,587,156 
2,739,378 
2,786,212 
2,614,081 
2,274,410 
1,901,100 
3,788,263 
2,798,824 

1,972,479 

597,020 

113,539 

56,892 

30,409,156 
159,247 


1,377,748,404 

•10,866 

455,746 

2,824,029 

9,630,739 

20,218,642 

33,940,623 

49,043,821 

62,488,463 

75,455,195 

80,472,869 

79,783,607 

74,856,972 

178,031,739 

174,039,143 

198,641,310 

142,241,336 

65,598,298 

130,013,106 

1,377,125,052 

621,352 


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 
Taxable returns, total 
Nontaxable returns, total 




Income tax belore credits 


Total tax credits 


Income tax after credits 


Alternative minimum tax 


Total income tax 


Sue ol adjusted gross incorrw 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Anwuni 


Numtwr ot 
returns 


Amount 


Number ot 
returns 


Anwunt 




(1061 


HOT) 


(108) 


(109) 


(110) 


fill) 


(112) 


(113) 


(114) 


(115) 


All ratuma, total 


30,579,607 

13.274 

217,805 

683,530 

1,307,532 

1,860,539 

2,266,638 

2,587,156 

2,739,378 

2,787,126 

2,614,081 

2,274,411 

1,901,100 

3.788.253 

2.798.824 

1.972,479 

597,047 

113,540 

56,893 

30420,356 

159 251 


303,389,573 

3.704. 

82.354 

441.612 

1.466.183 

3.041,412 

5,321,772 

7.914,127 

10,232,938 

12,483,321 

13,518,400 

13.965,700 

13.888,167 

35.542.604 

38,429,828 

51,130.219 

40.732.637 

18,639,623 

36,554 952 

303,290.079 

99 494 


3,945,978 

•8,894 
77,584 
269,061 
150.191 
198.390 
270.803 
302.153 
357.759 
324.920 
335.889 
266.746 
536.373 
406.874 

277.772 

113.573 

29.520 

19.475 

3.786.726 

159 251 


3,027,538 

•962 

25,372 

61,404 

63,447 

77,732 

99418 

128.721 

152,542 

129,594 

139,424 

119,161 

256,999 

309,321 

356,479 

395,071 

221,196 

490.697 

2.928.043 

99,494 


30,418,595 

13,274 

210,270 

631,312 

1,254,268 

1,839,161 

2,255,879 

2,584,558 

2,738,527 

2,782,050 

2,611,612 

2,273,919 

1,899,830 

3,787,704 

2,796,793 

1,972,135 

596,940 

113,496 

56 868 

30,418,595 


300,362,036 

3,704 

81,392 

416,240 

1,404,779 

2,977,966 

5,244,041 

7,814,709 

10,104,217 

12,330,779 

13,388,807 

13,826,276 

13,769,026 

35,285,605 

38,120 507 

60,773,740 
40,337,566 
18,418,427 
36,064,265 
300,362,036 


98,825 

9 

1,899 

967 

164 

381 

2,239 

1,914 

2,303 

2,114 

1,730 

7,482 

1,266 

9,070 

14,613 

28,654 

16,214 

4.881 

2,727 

98,625 


742,180 

3,358 

1,635 

476 

2,125 

782 

11,900 

4045 

5,022 

17 526 

2,275 

19,520 

5,381 

27,635 

33,546 

147,660 

161,438 

123,227 

174,630 

742,180 


30,427,264 

13,275 

210,662 

632,279 

1,254,433 

1,839,166 

2,256,694 

2,584,636 

2,738,621 

2,782,787 

2,612,570 

2,274,630 

1,899,967 

3,788,975 

2,797,370 

1,973,422 

597,303 

113,639 

56.937 

30,427,264 


301,104,216 

7,062 

83,027 

416,716 

1,406,905 

2,978.747 

5,255.941 

7.818.754 

10.109,239 

12,348,305 

13,391,082 

13,845,796 

13,774,407 

35,313,240 

38,154,053 

50,921,400 

40,499,004 

18,541,653 

36,238,885 

301,104,216 


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 
$1,000,0(X) or more 
Taxable returns, total 
Nontaxable returns total 



' Esbmate #>ouK) be used w*th caulton because of th« smaJi nombe* ol sample reiutns on wfticJi it is based 
NOTE Oef.i.! T^ay nc* aoa lo loiars because oi rojfvi.r>g 



Individual Returns/1989 



43 



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1- Q CO < m 


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111 



44 



Individual Returns/1989 



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 ttiousands of dollars) 
























Number ot 
returns 


Number of 
exemptions 


Number ot 
exempttoos 
for taxiiayers 


Exemptions tor dependents 




Total 


Size 01 adjusted gross lr>ayne 


Number ot 
returns 


Number ot 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


AiTKXjnt 




|1| 


(2) 


(31 


(4) 


(5) 


(6) 


(7) 


(81 


All rvtumt, total 


112,135,673 

17.592.448 
15.006.777 
14.302.945 
11.738.291 

9.332.301 
7.615.124 
6.564.097 
5.536.272 
4.750.516 

3.839.757 
3.104.484 
2,401,417 
4,415,440 
3.059.386 

2.090,358 

612.814 

115.646 

57.603 

89.178.355 
22,957,318 


223,756,252 

14.569.311 
22.184.737 
25.475.201 
22.310.767 

19.741.306 
17.294.925 
16.342.233 
14.543.120 
13.260.707 

10.995.867 
9.304.424 
7.106.184 

13.133.615 
8.987.099 

6.190.397 

1.828.941 

330.337 

157.082 

1 79.337.335 
44,418,917 


149,673,361 

10,713,767 
16.069.611 
17.959.692 
15.614.707 

13.218.556 
11.503,509 
10.448.389 
9.285.611 
8,333.776 

6.979.845 
5.756.659 
4.504.328 
8.350.900 
5.769,576 

3.905.483 

1.140,431 

212.918 

105.606 

123.777.349 
26.096,012 


39,956,594 

2.292,525 
3.555.316 
4.272,746 
3.734.630 

3,467.856 
3.085.850 
3.068.157 
2.810.312 
2.546.504 

2,104,507 
1,790.873 
1.370.831 
2.556.399 
1.698.041 

1.186.782 

333.904 

56.094 

25.267 

30.195,720 
9.760,874 


73,862,891 

3.855.545 
6,115,126 
7.515.509 
6.696.060 

6,522,751 
5,791,416 
5.893.845 
5.257.510 
4.926.931 

4.016.022 
3.547.765 
2.601.856 
4,782,715 
3.217.523 

2.284.914 

688.510 

117.419 

51.475 

55.559,986 
18,322,905 


1,553,291,536 

-12,862,151 
27,147,526 
53.341,735 
65.236.224 

77.903.193 
84,897,667 
99,802,800 
105.253,164 
108.073,709 

99,714,909 

93,804,991 

78,749,388 

170,230,777 

144,750,257 

157.219.625 
96.769.902 
38.126.445 
65.131.375 

1.482,220,877 
71,070,659 


30,195,720 

2.841 

184.930 

992.493 

3.146.795 

3.352.026 
3,027.623 
3.045.440 
2.800.036 
2,537.483 

2.098.853 
1.789.250 
1.368,817 
2.555.244 
1.693.816 

1.185.122 

333.505 

56.023 

25.223 

30.195.720 


191,679,680 

44.461 

34.389 

388.403 

2.481.827 

4.834.643 
6.289.705 
8.288.258 
9.478.134 
10.204.795 

9.910.318 
10.222.770 

9.289.395 
22.494.917 
21.692.777 

29.148.731 

21.970.250 

9.127.685 

15.778.222 

191,679.680 


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 
$50(1.000 under $1 .000.000 
$1.000,(X)0 or more 

Taxable returns, total 
Nontaxable returns, total 




Exemptions lor dependents — Continued 




Exemptions for cfiildren at fiome 


Exemptions tor children away from home 


Size ol adtusted gross iix:o<ne 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross lrKon>e 

leaadefkat 


Total income tax 


Number ot 
returns 


Number ot 
exemptions 


Adjusted 

^oes income 

less deficit 


Total income tax 




Number ot 
returns 


Anwunt 


Number ol 
returns 


Amount 




(91 


(10) 


(11) 


(121 


(13) 


(14) 


(15) 


|16j 


(17) 


(18) 


All ratuma, total 

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 

Taxable returns, total 
Nontaxable returns, total 


37,650,746 

2.194.698 
3.229.696 
3.873.463 
3.418.507 

3.244.008 
2.907,699 
2,906,834 
2,691,674 
2,473,313 

2,031,474 
1,736.579 
1,322,166 
2,454,588 
1.634.051 

1,133.514 

320.808 

53.776 

23.899 

28.308.493 
9,342253 


68,230,238 

3.640.360 
5.412.507 
6,629,807 
5.965.236 

5,955,245 
5,372,623 
5,478,066 
4,958,429 
4.676,296 

3,791,472 
3,393 794 
2.470.943 
4.520,890 
3.015,527 

2,139,211 

651.301 

110.295 

48.236 

51.308.793 
16.921.445 


1,480,610,632 

-12.330.932 
24.551.540 
48.369.861 
59.668.618 
72.883.264 
79.985.868 
94,545.657 
100,798.760 
104.962.945 

96.255.502 

90.972.178 

75,950,949 

163,499.426 

139,235.970 

150,376.515 
93.059.674 
36.536.262 
61.288.576 

1.412.062.396 
68,548,236 


28,308,493 

2.790 

72.051 

684.810 

2.844,402 

3,129,685 
2,850,858 
2,884,117 
2,681,398 
2.464.292 

2.025,820 
1,734,956 
1,320,153 
2,453,433 
1 ,629,826 

1.131,908 

320,428 

53,707 

23,859 

28,308,493 


182.268,191 

42.693 
16.276 
223.144 
2.129.636 
4.421.827 
5.835.870 
7.749.991 
6.941.208 
9.856.562 

9.470.751 

9.849,000 

8,896,647 

21,510,077 

20,781,300 

27,818,557 

21,142,876 

8,748,755 

14,834,021 

182.266.191 


931,281 

14,830 
45.251 
71.038 
94.691 

80.129 
80.278 
95.587 
66.528 
63.887 

55.645 
37,662 
29.965 
68.370 
70,642 

42,647 

11.241 

2.061 

831 

876.638 
54.643 


1,380,790 

19,362 
61.554 
125.822 
135.276 

122.909 
122.377 
143,441 
99,079 
88,226 

85,055 
54,521 
41,654 
94,944 
107.276 

57,812 

17,176 

2.952 

1.353 

1.287.389 
93.401 


43,872,955 

-379.744 
363.379 
912.710 

1.666.133 

1.803.334 
2.204.056 
3.100.529 
2.485.908 
2.729.435 

2,625,706 
1,978,572 
1,720,816 
4,552,212 
6.064.653 

5.391,684 
3,070,698 
1.380.298 
2.202.575 

43,748,401 
124,555 


876,638 

■7 
23.688 
59.416 
91.772 

80.129 
77.368 
95.587 
66,528 
63,179 

55,645 
37,662 
29,964 
68.370 
70.618 

42.593 

11.226 

2.060 

827 

876.638 


6,343,355 

■154 

4.778 

41.099 

105.105 

154.268 
186.331 
311.137 
276.929 
290.437 

312.336 
244.990 
226.223 
668.681 
937.484 

1.026,407 
688,723 
328,134 
540,136 

6.343.355 




Exemptions lot dependents — Continued 




Exemptions for parents 


Exemptions tor other depenrjents 


Size of adjusted gross income 


Number of 
returns 


Number ot 
exemptions 


Adjusted 

gross income 

leas deficit 


Total income tax 


Number of 
returns 


Number ot 
exemptions 


Adjusted 

gross income 

lessdeficil 


Total income tax 




Number ol 
returns 


Amount 


Number ol 
returns 


Amount 




(19) 


IX) 


(21) 


(22) 


(23) 


(20 


(25) 


(26) 


(271 


(28) 


All returns, total 

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

Taxable returns, total 
Nontaxable returns, tofal 


1,448,024 

48,931 
167.638 
247,461 
200,580 

170,875 
85,567 
89.308 
66.242 
77,575 

56,826 
28,813 
32,111 
76.802 
40.783 

43.618 

11 162 

2,691 

1042 

1.127.489 
320 534 


1.659.262 

54.476 
197 227 
281.263 
231.495 
200.294 
100.305 
100,770 
74,862 
87,966 

62,100 
33,985 
33.024 
84.706 
48.899 

50.431 

13200 

3 114 

1.144 

1.278.604 
380 657 


50,827,189 

-354,943 
1,340,494 
3.070.645 
3.526.197 

3.857.989 
2.360.291 
2.916.710 
2.499,253 
3.307,038 

2,673,853 
1.510,662 
1,840,583 
5,089,058 
3.477.399 

5.794,691 
3,355,854 
1,753,181 
2808,233 

48,023 739 
2,803450 


1,127,489 

52 
38,026 
150,970 
171.079 

162.632 
83,124 
86,633 
65,301 
75,850 

56,826 
28,813 
32,111 
76.802 
40.783 
43617 
11.141 
2.689 
1.040 

1.127.489 


6,044,869 

2.216 
5.572 
74.317 
163,994 
234.104 
176.849 
236.996 
254.567 
293.549 

254.459 
157.388 
211.016 
647,219 
483,265 

1.009.143 
735,780 
417,869 
686,566 

6.044.869 


1,676,696 

90.878 
279.318 
302.359 
216.789 

164.206 
140.661 
101.393 
79.006 
50.100 

49.502 
44,502 
42.227 
52.527 
31.679 

24.291 

5.963 

793 

502 

1.138.135 
538.561 


2.612,601 

141.347 
443.838 
478.618 
364.053 

244.303 
196.110 
171.567 
125.140 
74.442 

77.395 
65.465 
56.235 
82.174 
45.821 

37.460 

6.833 

1.057 

742 

1.685.199 
927.402 


45,994,916 

-118.095 
2.238416 
3.753.119 
3.831.447 

3.640.025 
3.884.109 
3.299,911 
2.946.874 
2.111.157 

2.337,288 
2.331,440 
2,433,477 
3.514,020 
2,742,088 

3204 692 

1,783.733 

565,009 

1,496,208 

41,200,868 
4794,048 


1,138,135 

■12 
51.165 
136.224 
176.968 

158.178 
136.699 
99.669 
79,006 
48.375 

49.502 
44.502 
42.227 
52.527 
31,542 

24.291 

5.952 

793 

502 

1.138.135 


4,550,797 

•361 

7.763 

61.870 

156.453 

215.986 
297.422 
263.500 
264.255 
178.025 

232.575 
266.379 
304.099 
430.045 
413.749 

575.130 
379.642 
137.707 
365.835 
4.550,797 



ESMT^aie *V3utd be uwd wrth caution because oi rM smal numbe' o' umpte 'Murits on «r^c^ n <s based 
NOTE Deta)) may ^of add lo lotais because o' 'ouncfcng 



Individual Returris/1989 



45 



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



(All figures are eslimales based on samples— money 


amounts are in thousands of dollars) 
























Numljer of 
returns 


Number of 
exemptions 


Number 0( 
exemptions 
for taxpayers 


Exemptions (or dependents 




Total 


Marital status 


Number o! 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 




(1» 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Number of returns 


112,135,673 
48,076.037 

2.118.193 

2.059.622 

58.571 

11.881.607 

100.374 

49,959.463 


223.756.252 
150.234,686 

3.252,163 

3.085.616 

166.546 

28,835.482 

273,480 

41,160.442 


149.873,361 
96.145.429 

2.148.561 

2.031.420 

117.141 

11.881,507 

100,374 

39.597,389 


39.956,594 
27,449.412 

626.448 

604.642 

21.806 

10.704,357 

100.374 

1.076,003 


73,882.891 
54.089.257 

1.103,601 

1.054.196 

49.405 

16,953.875 

173.105 

1,563.052 


1.553.291.536 
1,320,369,744 

15,473,473 

14,871,274 

602.200 

188.492.638 

2.863.954 

26.091.726 


30.195,720 
23,381,668 

519,732 
502,843 

16.889 
5,403,673 

62,881 
827,766 


191.679.680 


Joint returns of liusbantds and 


171.505.247 


Separate returns of fiusbands and 
wives: 
Total 


2.166.393 


Spouse filing 

Spouse not filing 

Returns of tieads of tiousefiolds 
Returns of surviving spouses 
Returns of single persons 


2.092.566 

73.827 

14.237.868 

346.297 

3.423.875 




Exemptions for dependents— Continued 




Exemptions for ctiildren at home 


Exemptions for ctiildren away from tiome 


Marital status 


Number of 
returns 


Number ot 
exemptions 


Adgusted 

gross income 

less deficit 


Total income tax 


Number ot 
returns 


Numt)er ot 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Numtier ot 
returns 


Amount 




(9| 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


Number of returns 

Joint returns of tiusbands and 

wives 
Separate returns of tiusbands and 

wives: 

Total 

Spouse filing 

Spouse not tiling . 


37,650,746 
26,797.179 

567,694 
547.464 
20.230 
9.788.055 
100.374 
397,444 


68.230,238 
51,708.276 

964.491 
924.196 
40.294 
14.878.306 
166,859 
512,306 


1.480,610,632 
1,286.294,172 

13.948.069 
13,380.492 
567.577 
169,453.326 
2,863,954 
8,051,111 


28.308.493 
22.814.756 

471,215 
455,902 

15,313 
4,680,879 

62,881 
278.763 


182,268.191 
166,478,097 

1 .949,462 

1,876,307 

73,155 

12,490,717 

346,297 

1,003,618 


931.281 
406.140 

33.602 
33.534 
•68 
91.553 
■1,507 
398,479 


1 .380.790 
583.947 

61.910 

61.841 

•68 

128,896 
• 1 ,507 

604,531 


43.872.955 
26.732.117 

994,410 

992,111 

•2,300 

3,147,564 

•5,825 

12.993.039 


876,638 
399.985 

30.701 

30.633 

•68 

75.556 

370,396 


6.343.355 
3.894.104 

136.975 

136.945 

•30 


Returns of heads of tiouseholds 
Returns of surviving spouses 
Returns of single persons 


409.866 

1.902.410 




Exemptions for dependents— Continued 




Exemptions lor parents 


Exemptions lor other dependents 


Marital status 


1 1 

Number of 
returns 


Number ol 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number ol 
returns 


Number ot 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Number of returns 


1,448,024 
623,963 

9,703 
9,703 

694.456 

•1.725 

118.177 


1 .659.262 
726.739 

12.853 
12.853 


50.827,189 
33.660.582 

384.374 
384.374 


1,127.489 
540.559 

9.700 
9.700 


6,044.869 
4,493,024 

70,554 
70,554 


1,676.696 
648.342 

25.853 
24.346 
• 1 .507 

799.538 
•1.507 

201.456 


2,612,601 
1 ,070,295 

64.348 
55.305 
•9.042 
1.169.156 
•3.014 
305.787 


45.994.916 
27.020.824 

543.398 
511.075 
•32.323 


1,138,135 
492,359 

17,151 
15,644 
•1.507 


4.550.797 


Joint returns of tiusbands and 

wives 
Separate returns of tiusbands and 

wives. 

Total 

Spouse filing 


3.123.215 

71.495 
70.853 




•642 


Returns ot tieads of tiousetioids 
Returns of surviving spouses 
Returns of single persons 




777.516 

■1.725 

140.429 


14.702,022 

•76,226 

2.003,985 


504.730 
•1.725 
70.775 


1,277.407 

•8.995 

194.889 


14.665.127 

•23.206 

3.742.361 


497.851 

•1.507 

129.268 


978.671 

•494 

376.922 



■ Estimale should be usecJ wilh caution because ot the small number ol sample relurns on which it is based 
NOTE Detail may not add to toials because ot rounding 



46 



Individual Returns/1989 



Table 3.1— Returns with Modified Taxable Income: Adjusted Gross Income, and Tax Items, by Type of Tax 
Computation by Size of Adjusted Gross Income 



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



Type ot lax computalion by size 


Number of 
returns 


Ad)usled 




Taxable 


Modified 
taxable 
income 


Income tax before credits. 
regular computation 


Tax generated 


Income Ian belore credits 


ol adjusted gross income 


gross income 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1| 


(2) 


(3) 


(4) 


(5) 


(6) 


(71 


(8) 


(9) 


(10) 


Returns with regular tax 




























computation only 




























Total 


91,731,925 


3,186,397,926 

12,420,797 


2,163,554,278 

3.011.339 


2,167,448,151 

3.011.682 


91,726,869 

4.685.226 


434 niR 970 


91 731 Q9.S 


434,049,352 

452.531 


91,731.925 

4,690,281 


435,712,570 

452.817 


Under $5.000 


4.690.281 




449.801 




4,690,281 


$5,000 under $10,000 


9.799.640 


73,864,739 


23.776.914 


23,728.686 


9.799.640 




3.555.241 




3,799,640 


3.559.943 


9,799,640 


3.563.124 


$10,000 under $15,000 


12.683.475 


158.526.918 


68.533.624 


68,482,863 


12.683.475 


10.266.294 


12.683.475 


10.272.481 


12,683,475 


10.295.617 


$15,000 under $20,000 


11,447.144 


199.632.294 


106.978.187 


106,910,951 


11. 


447.144 


16.031.840 


11,447.144 


16.037.360 


11.447.144 


16.108.211 


$20,000 under $25,000 


9.205.653 


206,159.064 


122.223.256 


122,204,647 


9.205.653 


18.407,340 




3,205.653 


18.411.518 


9.205.653 


18.502.376 


$25,000 under $30,000 


7,556,338 


207,585,990 


131.835.000 


131,840,817 


7.556,338 


20,892,614 




7.556,338 


20.895.004 


7.556.338 


20.952.201 


$30,000 under $40,000 


12,047,242 


418,400,909 


277.998.375 


278,020,083 


12.047,242 


45.595.766 


12.047,242 


45.599.882 


12.047.242 


46.075.904 


$40,000 under $50,000 


8,547,062 


381,803.663 


262.611.499 


262,660,674 


8.547,062 


44.234.169 




3,547.062 


44.235.913 


8.547,062 


44.336.976 


$50,000 under $75,000 


9,874,507 


591.623.161 


423.323.871 


423,423,821 


9.874,507 


81.348,724 




3.874.507 


81.348.821 


9,874,507 


81.594.452 


$75,000 under $100,000 , 


3,040,151 


259.486.756 


192.082.302 


192,165,726 


3.040,151 


42.578.776 




3.040.151 


42.578.512 


3,040,151 


42.759.914 


$100,000 under $200,000 


2.065,645 


273.132.102 


210.235.513 


210,557,386 


2.065,645 


54.141.462 




2.065.645 


54.141.360 


2,065,645 


54.275.508 


$200,000 under $500,000 


603.761 


176.529.441 


144.571.966 


147,063,662 




B03.761 


41.251.255 




603.761 


41.251.084 


603,761 


41.392.778 


$500,000 under $1 .000.000 


114.168 


77.507.212 


66.169.214 


66,839,725 




114.168 


18.714.712 




114.168 


18.714.681 


114,168 


18.797.970 


$1 .000.000 or more 


56.857 


149,724,880 


130.203,218 


130,537,429 




56.857 


36.550.276 




56.857 


36.550.262 


56,857 


36.604.721 


Returns with Form 8615 




























tax computation only 




























Total 


351,582 

288.113 


1 ,404,509 

568,632 


1,188,425 

423,757 


1 ,203,466 

427,221 


3S1 <;ft9 




207,274 

63.242 




351,582 

288.113 


311,155 


351,582 

288,113 


332,562 

95.058 


Under $5,000 




288.113 






95.058 


$5,000 under $10,000 


46.397 


337,641 


302,478 


302,478 




46.397 




45.362 




46.397 


80.946 


46,397 


102.353 


$10,000 under $15,000 


•6.964 


■81,932 


•77.953 


•77.953 




•6.964 




■11.684 




■6.964 


■18.925 


■6,964 


•18.925 


$15,000 under $20,000 


• 1 .507 


•29,125 


•28.372 


•28.372 




■1.507 




•4.310 




■1.507 


•7.849 


■1.507 


•7.849 


$20,000 under $25,000 


•3.014 


•65,551 


■64.044 


•64.044 




■3,014 




•10.667 




■3.014 


■18.479 


■3.014 


•18.479 


$25,000 under $30,000 


■1.607 


■40,731 


•37.827 


■•39.224 




■1.507 




•6.969 




■ 1 .507 


■17.681 


■1.507 


•17.681 


$30,000 under $40,000 


• 1 .724 


■53,398 


■52.536 


•52.536 




■1.724 




•10.553 




■1.724 


■14,623 


■ 1 .724 


•14,623 


$40,000 under $50,000 


_ 


_ 


_ 


_ 




_ 




_ 




_ 


_ 


_ 


_ 


$50,000 under $75,000 


— 


— 


— 


_ 




— 




— 




— 


— 


— 


— 


$75,000 under $100,000 


•2.258 


■194,826 


■171,910 


•179.763 




•2,258 




■46.213 




■2.258 


■49,313 


■2,258 


•49.313 


$100,000 under $200,000 


■72 


•13,654 


•12,231 


■■13.453 




•72 




■3.425 




■72 


■3,426 


■72 


•3.426 


$200,000 under $500,000 


— 


— 


— 


— 




_ 




— 




— 


— 


— 


_ 


$500,000 under $1 ,000.000 


■■25 


■■19,019 


••17,319 


"18.424 




••25 




••4.850 




••25 


• •4,855 


••25 


••4.855 


$1,000,000 or more 






•• 
















** 


'• 






Total tax 


credits 


Income lax after credits 


Alternative minimum tax 


Total income tax 


Type of tax computation by size 


Number of 
returns 


Amount 


r 


umber of 

returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


As a percentage of 


Average 

income tax 

(dollars) 


of adjusted gross income 


Modified 
taxable 


Adjusted 
gross 






















income 


income 






(It) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


Returns with regular tax 


























computation only 


























Total 


11,991,193 

■8,993 


6,059,838 

•1,052 


8£ 


,652,569 

4,687,839 


429,652,732 

451.765 


98,724 

■3.014 


680,406 

•196 


88,655,777 

4.687.839 


430,333,138 

451,961 


19.9 


13.5 


4,691 

96 


Under $5.000 




150 


36 


$5,000 under $10,000 


622,264 


97,847 




9,262,797 


3.465.277 





_ 


9,262.797 


3,465,277 


146 


47 


353 


$10,000 under $15,000 


2,746,589 


1,008.678 


1 


0,628,306 


9.286.939 


■68 


•1,032 


10.628.306 


9.287.970 


136 


59 


732 


$15,000 under $20,000 


2,870,152 


833.701 


1 


1,054,072 


15.274.510 


•1.186 


•8,674 


11.054.072 


15.283,184 


143 


77 


1.335 


$20,000 under $25,000 


744,315 


339.870 




9,163,799 


18.162.506 


•376 


•438 


9.163.799 


18,162,944 


14.9 


88 


1.973 


$25,000 under $30,000 


612,864 


259.160 




7,536,762 


20.693.041 


•1.591 


•10.960 


7,536.830 


20,704,001 


157 


100 


2.739 


$30,000 under $40,000 


1,220,132 


542.172 


1 


2,031,674 


45.533.732 


4.255 


7.909 


12,031,883 


45.541.641 


164 


10,9 


3.780 


$40,000 under $50,000 


950,381 


409.126 




8,538,445 


43.927.850 


3.526 


14.024 


8,539.517 


43.941.874 


167 


lis 


5.141 


$50,000 under $75,000 


1,331,980 


627.757 




9,871,716 


80.966.695 


17.087 


46.577 


9.872.196 


81.013.272 


191 


137 


8.204 


$75,000 under $100,000 , 


434,346 


332.722 




3,037,777 


42.427.191 


15.363 


35.328 


3.038.599 


42.462.519 


22 1 


164 


13.967 


$100,000 under $200,000 


286,732 


431.788 




2,064,816 


53.843.720 


28,960 


129.557 


2.065.302 


53.973.277 


256 


19.8 


26.129 


$200,000 under $500,000 


113,611 


431.707 




603,625 


40.961.071 


15.861 


148.047 


603.645 


41.109.118 


28 


23.3 


68.088 


$500,000 under $1 ,000,000 


29,480 


237.410 




114,116 


18.560.560 


4.772 


112.582 


114.151 


18.673,142 


279 


24 1 


163.559 


$1 ,000,000 or more 


19,354 


506.846 




56,825 


36.097.875 


2.666 


165.082 


56.843 


36,262.958 


27,8 


24 2 


637.797 


Returns with Form 861 5 


























tax computation only 


























Total 


•3,074 

■936 


•2,756 

•13 




351,582 


329,807 

95.044 


•6,028 

•4.521 


•711 


351,582 


330,518 

95.546 


27.5 


23.5 


940 


Under $5,000 




288,113 


•502 


288.113 


22 4 


168 


331 


$5,000 under $10,000 


— 


— 




46.397 


102.353 


•1.507 


•209 


46.397 


102.563 


339 


30 4 


2.210 


$10,000 under $15,000 


■936 


•10 




•6.964 


■18.915 


— 


_ 


•6.964 


•18.915 


•24.3 


•23 1 


•2.716 


$15,000 under $20,000 


_ 


_ 




■1.507 


■7.849 


_ 


— 


•1.507 


•7.849 


■277 


■269 


•5.208 


$20,000 under $25,000 


— 


_ 




•3.014 


•18.479 


_ 


_ 


•3.014 


■18.479 


■289 


■28.2 


•6.131 


$25,000 under $30,000 


— 


— 




•1,507 


•17.681 


_ 


_ 


•1.507 


■17.681 


■45.1 


■43,4 


■11.732 


$30,000 under $40,000 


— 


_ 




•1,724 


■14.623 


— 


— 


• 1 .724 


■14.623 


•27 8 


■274 


■8.483 


$40,000 under $50,000 


- 


— 




_ 


_ 


_ 


_ 


— 


_ 


— 


— 


— 


$50,000 under $75,000 


— 


_ 




_ 


_ 


_ 


_ 


_ 


_ 


— 


— 


~ 


$75,000 under $100,000 


•1,129 


•1.043 




•2,258 


•48,269 


_ 


_ 


•2.258 


•48.269 


■269 


•248 


■21.372 


$100,000 under $200,000 


••73 


•■1.689 




•72 


•1.915 








•72 


■1.915 


•14,2 


•140 


•26.524 


$200,000 under $500,000 


_ 


_ 




_ 


_ 


_ 


_ 


_ 


— 


— 


— 


— 


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




- 




■■25 


••4.677 


_ 


— 


••25 


■■4.677 


••25,4 


•■45 7 


••993.267 


$1 .000.000 or more 
























•• 



























—1 




-1 





EaifTiaie should be used with caulion bec:ause ol ihe small numbe* ol sample returns on which tl is based 
* * Data combined to avad d<sciosu(e of information for specilic taxpayers 
NOTE Detail may not add to totals because of rounding 



Individual Retums/1989 



47 



Table 3.2— Returns with Total Income Tax: Total Income Tax as a Percentage of Adjusted Gross Income, by Size of 
Adjusted Gross Income 

(All (igures are estimates based on samples— money amounts are in thousands o( dollars) 









Total income tax as s 


percentage ot adiuated gross income 






ToUl 1 


Urwler 5 pen»ni 1 




5 under 7 pereent 




Size of •dJuBted oro»8 income 


Number of 


Adlusledgroee 


Total 


Number ot 


Adjusted groaa 


Total 


Number o1 


Adjusted gross 
Income less 


Total 




returns 


income teea deficit 


inconw laji 


returns 


deficit 


Income tax 


returns 


deflcrt 


income tax 




(1) 


(2) 


131 


(4) 


(5) 


(6) 


(7) 


(8) 


(S) 


All returns 
Toul 


89.176,355 

4,996,843 


3,156,293,754 

10.050,838 


432,939,998 

666,571 


15,153,616 

3,453.530 


179,420,519 

9.513,035 


5,291.519 

219,284 


9,917,538 

570,578 


162,267,666 

1 417,158 


11.130.291 


Under $5,000 


79,067 


»5,000 under $10,000 


9,324,913 


69,632,105 


3,584,847 


4,595,844 


31,239,948 


866,927 


3,091,028 


25.074.536 


1,516,133 


$10,000 under $15,000 


10,643,030 


133,270,785 


9,323,866 


2,817,080 


35,751,474 


947,898 


773,164 


9.670.746 


572,232 


$15,000 under $20,000 


11,058,757 


193,259,475 


15,295,442 


2,236,031 


38,617,233 


1 149,634 


2,013,592 


34,854,882 


2,118,566 


$20,000 under $26,000 


9,173,782 


205,473,198 


18,193,167 


960,455 


21.335.360 


704,598 


1,276,569 


28,668.397 


1,749,743 


$25,000 under $30,000 


7,541,919 


207,195,437 


20,726,836 


441,955 


12,017,611 


420,443 


712,352 


19,533,078 


1,199.598 


$30,000 under $40,000 


12,046,515 


418,392,529 


45,597,597 


379,587 


13,018,468 


436,408 


839,482 


28,783,386 


1.785.109 


$40,000 under $50,000 


8,560,180 


382.362,994 


44,034,240 


127,798 


5,735,794 


185,150 


388 623 


17 286,639 


1.066.043 


$50,000 under $75,000 


9,905,916 


593,569,941 


81,250,313 


98,677 


5.921 .970 


184,578 


214,992 


12,541,364 


778.110 


$75 000 under $100,000 


3,053.791 


260,645,078 


42,671,702 


23,211 


1,967,197 


61 ,694 


26,240 


2,248,053 


135.347 


$100,000 under $200,000 


2,087,727 


275,945.659 


54,471,932 


14,183 


1,898,523 


46.660 


8,921 


1,091,999 


64.079 


$200,000 or more 


784,982 


408,495,716 


97,123,485 


5,466 


2,503,906 


68,244 


1,997 


1,097,428 


66.263 


Joint retuiTU 
ToUl 


41,484,854 

14,419 


2,176,430,655 

-2,313,808 


306.529,699 

75,693 


5,130,800 

•4,829 


102.639,317 

•22,062 


3.143.177 

•308 


4,450,960 


121,141.695 


7.426.153 


Under $5,000 


- 


$5,000 under $10,000 


145.694 


1,361,105 


26,006 


130,124 


1,244,320 


6.429 


•3,419 


•26,517 


•1.554 


$10,000 under $15,000 


2,119,353 


26,884,973 


858,852 


1,903,837 


23,805,390 


660.089 


205,315 


2,949,678 


159.579 


$15,000 under $20,000 


3,409,652 


60,110,994 


3,066,943 


1.450,142 


25.261 ,554 


737.971 


1,342,754 


,^ 23,222,128 


1,418,774 


$20,000 under $25,000 


3,797,609 


85,511,627 


5,861,251 


723,872 


16,117,458 


536.931 


1,001,644 


22,598,417 


1,379,257 


$25,000 under $30,000 


3,830,425 


105,549,219 


6,466,488 


369,125 


10,055,488 


352.092 


592,867 


16,281,469 


998.693 


$30,000 under $40,000 


7,589,457 


265,375,511 


24,062,833 


318,756 


10,933,444 


370.324 


714,687 


24,585,996 


1.524378 


$40,000 under $50,000 


6,701,307 


300,191,267 


31,124,549 


110,078 


4.921.187 


164,359 


356,555 


15,867,777 


983.693 


$50,000 under $75,000 


6.682,721 


521,491,284 


68,471,820 


82.640 


4.971,216 


155,200 


199,701 


11.647.116 


724,104 


$75,000 under $100,000 


2.706,927 


230,825,990 


36,616,604 


19.061 


1,620,104 


55,677 


25.040 


2.150.450 


129,687 


$100,000 under $200,000 


1,815,100 


239,669,199 


46,219,158 


13,384 


1 .805.089 


44,655 


7,509 


926.805 


53.093 


$200,000 or nnore 


672,189 


343,773,295 


81,679,501 


4,953 


2.082,006 


59,143 


1,470 


885.343 


53.340 


Single returns 


39,621,663 

4,948,579 


758,606,290 

12,567.839 


101.748,695 

579,909 


8,103.937 

3,422,606 


46,771,769 

9,408,469 


1.309.665 

217,238 


4,269,038 

566,057 


37,914,517 

1.398,538 


2.306.911 


Under $5,000 . 


77.917 


$5,000 under $10.000 


8,830,882 


65.586,443 


3,455,471 


4,227,046 


28,229,720 


819.406 


3.020,493 


24,516,427 


1.482.185 


$10,000 under $15.000 


7,449,387 


92,239,191 


7.859.288 


234,986 


2,878,367 


86,582 


429,102 


4,892,245 


308,133 


$15,000 under $20,000 


5,654,044 


98,364,055 


10,047.013 


82,680 


1,436,474 


49,491 


105,807 


1,824,570 


1 1 1 ,005 


$20,000 under $25,000 


3,846,913 


85,859,329 


9.549.627 


50,492 


1,130,733 


32,994 


67,981 


1,498,016 


92,691 


$25,000 under $30,000 


2,738.980 


75,001,941 


9.734.004 


23,294 


627.623 


21,639 


36,452 


977,667 


61,881 


$30,000 under $40,000 


3.249.721 


111,448,693 


16.981.212 


34.849 


1,192.978 


37,826 


38,470 


1.309.902 


82,778 


$40,000 under $50,000 


1.392.856 


61.653,862 


10,241,722 


•10,627 


•494.743 


•11,441 


12,878 


592,819 


34,615 


$50,000 under $75,000 


937.960 


55.271,566 


10,175,985 


12,380 


738,794 


21,043 


•8.889 


•515,337 


•30,974 


$75,000 under $100,000 


265.070 


22,778,845 


4,713,521 


4,013 


335,228 


5,870 


•1.200 


•97,604 


■5,660 


$100,000 under $200,000 


221.681 


29,566,611 


6,836,896 


593 


69 491 


1,578 


•1.343 


•153,340 


•10,329 


$200,000 or more 


85,61 1 


48 467,914 


11,574,248 


371 


229 169 


4,558 


365 


138,051 


8,745 








Total int 


x>me tax as a percc 


ntage ot adjusled gr 


OSS income— C;onti 


ued 








7 \riOw 10 pef(»nl 


10 undef 12 percent 


12 under 15 percent 




Sue ot ad)usled gross ir>coine 


Number ot 


Adjusted gross 


Total 


Number ot 


Adjusted gross 


Total 


Number ot 


Adjusted gross 
income less 


Total 




returns 


income less deficit 


income tax 


returns 


deficit 


income tax 


returns 


deficit 






(10) 


(11) 


112) 


(13) 


(K) 


(15) 


(16) 


(171 


(18) 


All returns 
Total 


25,164,900 

432.378 


632.714,259 

749,774 


55,063,520 

63,298 


16,840,549 

211,728 


518,319,919 

444 068 


56.595.057 

48,846 


10,413,616 

185,487 


497,375,947 

541,709 


67.106.168 


Under $5,000 


69,527 


$5,000 under $10,000 


1.426,258 


11,670,042 


936,058 


77,519 


667,192 


68,937 


84,611 


617,914 


84,581 


$10,000 under $15,000 


6,715,716 


83,727,682 


7,305,273 


288,404 


3,532,938 


386,178 


36,021 


428,749 


58,956 


$15,000 under $20 000 


2,191,606 


38,545,521 


3,284,400 


4,548,460 


80117,562 


8,519,411 


57,491 


1,010,476 


130,752 


$20,000 under $25,000 


3.262.949 


73452,248 


6.204.640 


3,109.555 


68,550,668 


7,761,732 


538,948 


12,901,297 


1,606,225 


$25,000 under $30,000 


3,067.967 


83 938 828 


7,341,256 


1,062,860 


29,804,734 


3,137 119 


2,080,411 


56,787,782 


7.778,398 


$30,000 under $40,000 


4,231,219 


146416,885 


12 846 811 


3,486,073 


122,776,664 


13,273,368 


954 546 


33,025.977 


4,445.699 


$40,000 under $50,000 


2,508,617 


111,495,370 


9,843,465 


2,336,122 


103,111,207 


11,279,660 


2,028,212 


92,758,421 


12.242,148 


$50,000 under $76,000 


1.213.080 


68,764,783 


6,008,149 


1.504.198 


87,321,724 


9,686,382 


3,544,492 


211,009,038 


28,556,712 


$75,000 under $100,000 


104,362 


8,675,588 


771,262 


165,423 


13,962,357 


1,541 618 


695,967 


58,342,927 


8,020,106 


$100 000 under $200 000 


26,332 


3,283190 


287,175 


46,157 


5,650,946 


628,856 


194,707 


23,557,754 


3,243,246 


$200,000 or more 


4,416 


1,994 349 


171,732 


4,051 


2,379,858 


262,962 


12,724 


6,393,903 


871,838 


Joint returns 
ToUl 


12,534,551 


440.119,351 


36,251.971 


7,115,426 


314,628,913 


34.296,533 


5,874,762 


359,524,925 


48,466,046 


Under $5,000 






_ 


— 


— 


— 


— 


— 


— 


$5,000 under $10,000 


•1,507 


•12,816 


•1,070 


— 


— 


— 


•2,865 


■21,888 


•3,019 


$10,000 under $15,000 


•1,507 


•19,360 


•1,561 


— 


— 


— 


•3,014 


•35,862 


•4990 


$15,000 under $20,000 


609,700 


11,506,925 


866.454 


•1,507 


•25,707 


•3.083 


••1,509 


••23 857 


■•3,166 


$20,000 under $25,000 


2,060.354 


46 535,280 


3.857 871 


•3,014 


■64,621 


•7,119 


* ■ 






$25,000 under $30,000 


2,396,697 


65 606 739 


5,718.081 


468,470 


13,516,923 


1,380,246 


•370 


•9.974 


•1 288 


$30,000 under $40,000 


3,760,865 


130 530,147 


11,460,845 


2,788,994 


99,111,644 


10,672,487 


•4,322 


•144,741 


■19,121 


$40,000 under $50,000 


2.406.573 


107,009 903 


9.442,929 


2,183,800 


96,434,300 


10,540,097 


1.634 722 


75.513,572 


9,877,044 


$50,000 under $75,000 


1.176.119 


66 642 048 


5,818,852 


1,459,018 


84,736,278 


9,402,878 


3,365.425 


200,719,132 


27,146,707 


$75,000 under $100,000 


94,696 


7,855,375 


704,651 


165,363 


13,956,937 


1,540,976 


668.220 


56,066,041 


7,702,669 


$100 000 under $200,000 


22,518 


2769,517 


240,314 


42,018 


5,034,410 


559,380 


184,447 


22,235.072 


3,059.327 


$200,000 or more 


4,014 


1,631,243 


139,342 


3,253 


1,748.093 


192,266 


9,868 


4,754,787 


648,717 


Single returns 
Total 7 


10,246,226 

430,871 


135,576,079 

743,783 


11,874,116 

62,855 


8,381,289 

210,220 


165,775,223 

440,075 


18,163,675 

48,387 


3,898,676 

185,487 


112.380.596 

541 709 


15.239.157 


Under $5,000 


69,527 


$5,000 under $10,000 , 


1,385,217 


11 294,274 


907,626 


74,505 


643,089 


66,415 


81,745 


596,026 


81.562 


$10 000 under $15,000 


6,516.081 


81 280,131 


7,090,483 


230,754 


2,729.354 


301,626 


31,499 


374,586 


51.767 


$15,000 under $20 000 


1,098,089 


18 145,091 


1,685,170 


4,317,362 


76.073,770 


6.077.477 


44.077 


771,082 


99.323 


$20,000 under $25,000 


325,460 


7,257 024 


642.751 


2,925,885 


64,430,764 


7,317,376 


465 031 


11,274,814 


1 394,474 


$25,000 under $30,000 


237.091 


6,510,710 


584,995 


286,692 


7,785,136 


853 088 


2,023,973 


55,218,673 


7566,676 


$30,000 under $40,000 


190 835 


6,475,417 


559,099 


236,750 


8,042,061 


897,575 


694,574 


23618,883 


3,217,325 


$40,000 under $50,000 


35879 


1,570,025 


141,580 


68,140 


3,011,952 


332129 


246,294 


10,824 805 


1,494,052 


$50,000 under $75,000 


17.529 


1,061,435 


95,286 


26,219 


1,511,949 


154 723 


102,806 


5,922 666 


820 432 


$75,000 under $100,000 


9033 


762,534 


62 156 


•71 


•5,420 


•642 


14,331 


1,174,883 


162,807 


$100 000 under $200,000 


1.844 


272 907 


23,963 


4,068 


602,284 


67 964 


6613 


856,410 


117,253 


$200 000 or more 


298 


204,748 


18,151 


622 


499370 


56,273 


2,246 


1,206 061 


163,958 



Rx)(no<e(s) ai end or laUe 



48 



Individual Retunis/1989 



Table 3.2— Returns with Total Income Tax: Total Income Tax as a Percentage of Adjusted Gross Income, by Size of 
Adjusted Gross Income— Continued 

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





Total IncofTw tax u a parcvntage of adtustw] groaa inootnt — ContlnuMl 


Siz9 of Kljusted groM lnconi« 


15 unOut 17 p«fc«nt 




25 urtder 30 percent 




Numbar of 


Adiuatad groaa 


Total 


Nwntierof 


Adjusted groaa 


Total 


Number of 


Adjuatad gniaa 


Total 




ratuma 


iTKoma leaa daflcft 


IfKoma tax 


returns 


Income leaa tJaflcrt 


lncofT>eIax 


returns 


Income less daftctt 


IncoiTietax 


All r«tum« 

Tom 


(191 


(20) 


(211 


(221 


(23) 


(24) 


(251 


(2«1 


(27) 


4,978,050 

38.292 


288,471,976 

74.339 


46.086,643 

11.846 

•11,363 

•3.016 


8,074,946 

82,304 


852,539,429 

233,519 


134,950,207 

50,230 


545.708 

"9.042 


205,606,018 

•34.861 
170.200 


54,019,696 

•9.101 
46.194 


Under S5,000 


$5,000 under $10.000 


■10.079 


•71.093 


"10,549 


•69,843 


•15^303 
•11,806 


22.606 


$10,000 under $15,000 


•1,358 


•19^509 


•4,200 


•65!378 


"4^003 


•43.963 


•11.903 


.$15,000 under $20,000 


•1,528 


•30,142 


•4.558 


•3,014 


•54,172 


•12.200 


•1.507 


•29.125 


•7.849 


$20,000 under $25,000 


•9,042 


•204,724 


•31.968 


•7,535 


•166,934 


•31.041 


•3.014 


•65,551 


•18.479 


$26,000 under $30,000 


160.372 


4,667,798 


715.007 


•10,320 


•291,710 


•54.576 


_ 


_ 


_ 


$30,000 under $40,000 


1.466,744 


48.882,740 


7.829.679 


683,512 


25.295,581 


4.484,432 


•1.795 


•55.988 


•15.311 


$40,000 under $50,000 


334,625 


14,835,218 


2.377.792 


830,957 


36.905,651 


6.920.036 


•2.637 


•121.607 


•32.909 


$50,000 under $75,000 


1.943,183 


120.055,898 


19,107.737 


1,365,750 


86.626,083 


16,465,888 


10,802" 


687.890 


182,455 


$75,000 under $100,000 


760,706 


64,536,644 


10,335,486 


1,228.636 


106,458,900 


20,498.617 


46,185 


4.184,717 


1.075.131 


$100,000 under $200,000 


237,101 


28,727,431 


4,632,829 


1,392.996 


186.723.970 


38.917,200 


162,299 


24,302.904 


6,337.291 


$200,000 0( more 


15,019 


6,366,440 


1,025,364 


455.176 


209,657,687 


47,488,879 


281.817 


175.909,213 


46,283.072 


Jo4nt r«tum« 




















ToUl 


2,781,014 

•1,507 


205,568,314 

•5.817 


32,835,144 

•934 


3,270,862 


476.886.467 


99,378.269 


308.201 


157,017.691 


41,202,745 


Under $5,000 


$5,000 under $-10,000 


•2.865 


•23,897 


•3,700 


•3.014 


•16,660 


•3,109 


_ 


_ 


_ 


$10,000 under $15,000 


•1.358 


•19.509 


•3,016 


■1,186 


•14,113 


•2,830 


•53 


"718 


•183 


$15,000 under $20,000 


•21 


•372 


•58 


_ 





_ 





_ 





$20,000 under $25,000 


_ 






■4,521 


•100,534 


"19,149 


_ 


_ 


_ 


$25,000 under $30.000 , 


■1.358 


•39.085 


•6,434 


■1,507 


•38,737 


•9,297 


_ 


_ 


_ 


$30,000 under $40.000 








■1 724 


•55 574 


•13,629 








$40,000 under $50,000 


•2.637 


•126.496 


•20.672 


•3^597 


•162,392 


•3l!oi6 


•2.637 


•121,607 


■32,909 


$50,000 undef $75,000 


1.775.760 


1 10.329.874 


17.546.161 


610,897 


41,645,634 


7,407,730 


•5.292 


•311,210 


•83.968 


$75,000 under $100,000 


737.270 


62.534.489 


10.012.053 


993,778 


86,333,202 


16,228,884 


•1,156 


•103 663 


•28.704 


$100,000 under $200,000 


225.262 


27.356.917 


4,412.910 


1,261,326 


167,884,931 


34,741,767 


65,835 


11,284.369 


2,911.227 


$200,000 or more 
ToUl ...*.'"«"•. "I"'.™ 


12.974 


5.131,858 


829.207 


399,311 


180,624,689 


40,920,959 


233,227 


145.196.124 


38,145.755 


1,974,075 

36.785 


71,273,938 

68,522 


11,395,308 

10.911 


2,487,441 

82,304 


148.554,056 

233,519 


29,992.787 

50,230 


211,315 

•9,042 


39.755.696 

•34.861 


10,468,290 

•9,101 


Under $5,000 


$5,000 under $10,000 


•7.214 


•47.196 


•7,662 


•7,535 


•53,182 


•12,194 


22,606 


170.200 


46,194 


$10,000 under $15,000 


- 


_ 


_ 


•3,014 


•41,265 


"8,976 


•3,950 


•43.246 


•11.721 


$15,000 under $20,000 


•1.507 


•29,770 


•4.500 


•3.014 


•54,172 


"12,200 


•1,507 


•29.126 


•7.849 


$20,000 under $25,000 


•6.028 


•133,910 


•20.870 


•1,507 


•35,765 


"6,167 


•3.014 


•65.551 


•18.479 


$25,000 under $30,000 


125,826 


3.729,040 


565,643 


_ 


_ 








_ 





$30,000 under $40,000 


1.425.061 


47.403,217 


7,590,450 


623,941 


23.217,373 


4.102,218 


•1.795 


■55.988 


•15.311 


$40,000 under $50,000 


241.932 


10,659,093 


1,715,639 


775,246 


34,422,225 


6,467.383 


_ 


_ 


_ 


$50,000 under $75,000 


107.445 


6,237,298 


1,005,075 


657,294 


38,949,392 


7.895.927 


•2.544 


•183.399 


•48.981 


$75,000 under $100,000 


13.409 


1,147,108 


182,949 


182.416 


15,551,990 


3,347,210 


40,598 


3.704.079 


946226 


$100,000 under $200,000 


7.139 


855,609 


138,699 


109.207 


14,635,043 


3,239,952 


88,722 


11.898.695 


3,123,465 


$200,000 or more 


1.730 


963,174 


152,911 


41,963 


21,460,130 


4.860,331 


37,537 


23.570.554 


6.238,962 








Total 


incofT^e tax aa a p 


arcentage of adjusted 


gfoss income — Coot 


nuad 




Size of adiusted gross tncome 


30 under 50 percent 


50 under 1 00 percent 


100 percent or more 




Number or 


Adiustad gross 


Total 


Number ot 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 




retufns 


ir>cofTw less deficit 


ncometax 


returns 


inconw less deftcit 


income tax 


returns 


income leaa deficit 


mcorrtetax 


All ratuma 


128) 


(29) 


(301 


(31) 


(32) 


(33) 


(3*1 


(35) 


(36) 


30.777 

•1.507 


3,286,094 

•1,861 


1,166,990 

•659 


23,250 

■3,014 


1,030,432 

•9.635 


727.903 

•6,345 


15,202 

8,964 


- 2,738,507 

-2.969.120 


799,984 

108,369 


Under $5,000 


$5,000 under $10,000 


•3.383 


•31,085 


•9.556 


■1,628 


•11,477 


•6.800 


•1.509 


■8,774 


•23,996 


$10,000 under $15,000 


— 


_ 


_ 


•3,015 


•39,505 


•26,561 


•68 


•839 


•1,042 


$15,000 under $20,000 


••3.884 


■•75,772 


••31.280 


•1,643 


•32,007 


•20,656 


••1.517 


••30,027 


••31,166 


$20,000 under $25 000 , 


•• 


•• 


•• 


•4,200 


•90,675 


•69,710 


*• 


•• 


■• 


$25,000 under $30,000 


•4.174 


'111 ,812 


•42,320 


■ 1.508 


■42,083 


•38,119 








$30 000 under $40,000 


•1.804 


■68!976 


•33!l63 


•26 


•905 


•566 


•1.727 


•66,960 


•447.051 


$40,000 under $50,000 


•25 


•1,025 


•385 


•2.426 


•106,046 


•80,259 


•139 


•6.016 


•6.393 


$50,000 under $75,000 


7.245 


456,007 


159,260 


•3.490 


•184,802 


•119,891 


•7 


•381 


•1,151 


$75,000 under $100,000 


•1.099 


•101,051 


•32,857 


•801 


■63,087 


"39,706 


•1.160 


•104,566 


■159,877 


$100,000 under $200 000 


4.147 


583.901 


203.045 


••1.600 


•"450,309 


""321.291 


••92 


••13.061 


■ ^20,938 


$200,000 0( more 


3,509 


1.864.604 


654.462 




•• 






•• 


•• 


Joint returns 




















Total 


15,449 


2.250,738 


802,631 


14,916 

••3.035 


683,720 

"•18.797 


472.186 


7,914 

••6.578 


-2,230.475 

••-2.348.996 


252,842 

•■69.390 


Under $5,000 


""10'.939 


$5,000 under $10.000 


•369 


•3,518 


•1.247 












• • 


$10,000 under $15,000 








•3.015 


•39.505 


"26.561 


•68 


•839 


•1.042 


$15,000 under $20.000 


•2,371 


•38,373 


•16,585 


•1.643 


•32.007 


"20,656 


••9 


••144 


••422 


$20,000 under $25,000 


•1,507 


•37,284 


•14,662 


•2,693 


•67.959 


"46.036 








$25,000 under $30 000 


•30 
•80 


•804 
•2,942 


•357 
•992 


•26 


•905 


"566 


"4 


•119 





$30 000 under $40,000 


•591 


$40,000 under $50,000 


•4 


•170 


•62 


■702 


•33.762 


•31.403 


"3 


•101 


•365 


$50,000 under $75,000 


•6,101 


•390,851 


•133,294 


■1.765 


•97.663 


•61.917 


"5 


•261 


•1.008 


$75,000 under $100,000 


•392 


•38.088 


•13,722 


■801 


"63.087 


•39.706 


"1,160 


•104.656 


•159.877 


$100,000 under $200,000 


2,144 


275.842 


104,145 


••1,237 


" "340,034 


••245.401 


••88 


••12.500 


••20.145 


$200,000 Of mote 

SIngI* ratums 


2,450 


1,462.866 


517,563 




•" 


* * 


• ' 




* ' 


13,925 

•1,507 


760,065 

•1,861 


272,705 

•659 


8,195 

•1,507 


265,991 

"2,315 


199.034 

•1,206 


5,565 

2.193 


- 223,659 

-305,813 


509,248 

31.879 


Under $5,000 


$5,000 under $10,000 


••3,020 


••27.681 


••8,344 


_ 


_ 


_ 


••1.608 


••8.784 


■24,033 


$10,000 under $15,000 


- 


- 




- 


- 


- 


- 


- 


_ 


$15,000 undet $20,000 


_ 


$20,000 under $25.000 


•• 




-. 


•1,507 


•32.616 


"23,674 


■• 


•• 


•• 


$25,000 undef $30,000 


•4,143 


■ 1 1 1 .(X)e 


•41 963 


•1 508 


•42,083 


"38,119 










$30 000 under $40,000 


•1724 


■ 66^034 


•32^170 






•1,724 


•66.841 


•446,460 


$40 000 under $50 000 


_ 






•■3,449 


••159,423 


""116.830 


••137 


••5.968 


••6.083 


$50 000 under $75,000 


•1,129 


■64.106 


•26,515 




•• 






•• 


•' 


$75,000 under $100,000 


_ 






_ 


_ 


_ 


_ 


_ 


_ 


$100,000 under $200,000 


•1.929 


"294.434 


•94 719 


•221 


•27,838 


"18,181 


•4 


•560 


•793 


$200,000 or more 


473 


194 942 


69,334 


•3 


•1,716 


"1,025 









• EwTT^ie *xxid t« u»d wtih cauiion because ot th« wT\ali rumtxt oi MmcAe returns on whc^ ii « based 

Data cornOKied lo avao cfcadoaure ol infexmatior tor ipeofic lajtpayea 
NOTt (Mad fnay r>oi add lo lotais because o* foufxing 



Individual Returns/1989 



49 















CO en 


CO 


CNj -a- T^ 


1 1 


1 




1 


1 1 1 


1 




0) ■ 


1 CD en 1- 


1 1 1 1 1 


1 1 1 1 1 


Ol 














n 


• 




n r^ o 


1 1 


1 




1 


1 1 1 


1 




a • 


' in CD CD 


1 1 1 1 1 


1 1 1 1 1 


en 










c 




ift 




rr oD -- 
















CM 


CM CD CO 






CM 








■a S 






a ' 




















CO 


; r^' o" 














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N 






















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CO CD 






CO 








3 ID 

II 




en 




















p". 


CM ^ 






(O 








|S 






















































































8i 

■o C 






<M r- 


1^ 


CO -^ '- 


1 1 


1 


1 


1 


1 1 1 


1 


1 


h- • 


1 cn CO (7) 


I 1 1 1 1 


1 1 1 1 1 


(O 








o 




to C\J 


o 


r^ oj CO 


1 1 


1 




1 


1 1 1 




1 


en • 


1 in Ol P- 






N 














in 


CM ■^ CO 
















(O 


CO r-- -g- 






n 








S; 


|l 


o 


at 




r-.' CD <-" 
















|C 


1-" h~" co' 














ss 

HI E 




n 




^ tj- r^ 
















« 


• in oo 






Ol 










n 




T CO in 
















» 


• in CM 






^_ 








O 


z " 




in 




c\j'c\j' 
















eg 


cm" 






CM 














o 1 


1 


t-- in • 


CD 1 


1 




1 


1 1 ] 


1 


1 


I*" 1 


1 CT) Ol • 


°3 1 1 1 1 


1 1 1 ! 1 


en 














o> ' 




O CD • 


CD ' 








1 1 1 




1 


o ' 


1 CO CO • 


en 1 1 1 1 




CO 










c 




•< 






o -^ 


CD 














CO 


^ CD 


CD 




« 












g 


^ 






CO" CD' 


















■r-' cd' 






CM 








■= 


1 




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CNJ CO 


• 














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■ 




CM 








1^ 




































































































































O Tl 














































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CD 1 


1 


in r- . 


m 1 


1 


1 


1 


1 ] ] 


1 


1 


rs. 1 


1 r^ -q- • 


■n 1 1 1 1 


1 1 1 1 1 










"S 


o ^ 




in 1 




•a- r- • 


CO ' 




1 


1 


1 1 1 


1 


1 






1 CD oo • 


CO 1 1 1 1 


1 1 1 1 1 


* 








2 




s_ 






en c\j 


in 














eo 


CO OO 


in 




O) 








o 


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z 


S 


a ' 




C\j" O) 


fC 














K 


CTI'O' 


r-" 




















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o 


CD CO 












1 






n 




















C4 














l 










1 


1 


r^ CD c\j 


m '- 


1^ 




CO 


O ^--t-CM 


CD 


h- 1 


1 1 ■V "^ 


f^ r- CO CM CD 


O ■!-■»- CM CD 


V 














h- 


1 




in in CM 


CO 00 






CO 


CO 


o 


CO 




1 1 o CD 


O O 'S- CD CO 


CO O CO 


in 










c 




^ 






1- CO tr 


CO I^ 


N. 




■^ 


r^ 




in 


« 


O O 


o in ■>- »- "T 


p- t^ in 
















oT 




o' CO* co" 


cm" co" 


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cd" 


cd" 








CO* '»* 


in* 1-* cd" co" cd" 


(D '-" 


GO 


0) 

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T- in N- 


CD '- 


CM 


CM 


o 


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CO 


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■V 








1 








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CM CM 


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CO 


in 








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CM CM ■^ CO in 




CM 


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u 






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c 














































2 








































(A 














1 


CM O CM 


en cy 


CM 


cn 


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CO 


n 1 


1 1 CO CO 


CD in CD in ■^ 


Ol ■t--i-in CD 








O 


o 






1 


in o CO 


CD CM 


CO 


CM 


en 


o 


CM 




f*. ' 


1 1^-3- 


T- CM in O CD 


O CM •- 


CM 


U) 






li 








00 ■- CM 


CM CO 




in 


co_ 


CO 




CD 




CO CD 


in TT CD 00 CO 


CO '-en 


OI_ 


o 








g 


CO 




y-' id in 




iri 






co' 


to' 




oT 


■^" cm" 


co' h~' cm" cm" o' 


co' co" 


CO 


ti 










CM 




CD -3- - 


CD in 








CM 






CO 


■^ r- 




CM 


en 


fm 










o 




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CD in 








CO 






en 




CD in '- CO CM 


CO 


to 


U 








z 




co' 








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in 




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B 


























































































M 














































3 












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Ol 




ID r-- 




TT 


in 


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CM 


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CD CM CM CO 


CM CD r- CD ■^ 


in CO CO o CM 


en 












n en 




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CO CD 


r- 


in 




in CO CO 


o 


CO 


n CO 


in CO r- CO 


o r- en in CM 


«- (7) f- •- CM 


o> 


< 








c 






OJ 




CO CO -- 


CO CO 


CO 




5^ 




in 


CD 


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CM r~- in r- CM_^ 


in CO CD in CM 


CM^ 


















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(D 




en 


co' T-' cm" 


cm' 


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r-' 


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en 








< 




p 1 






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T 




CM 


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^ 




CM 




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Tf CO ■^ -a- o 


o 


















O CO 


CO CNJ 


in 


^ 


<D 


CO -^ ■^ 


CM 


in 


o 


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CO CM "^ CO CD 


n TT Ti- CM in 




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to 




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in 








'-' 


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1- 








































N 








































(A 












r^ ID 


ID 


■q- O (D 


r- CM 


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in 


CO 


CO CM CO 


en 


CO 


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CD 1- CM ^ 


CO CO CO O CM 


O CD CO 1- CD 


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cn 


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in r^ 








r^ o CD 


CD 




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CM CO ■* I^ CO 


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5> ^ 




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r- CO 






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CO 




in • 






CO r--. CO CO in 




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cd" ■>* 




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co" 


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CD' 


CT) 




h-" iri co' O 


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co" ■* cd" en" en 










3^ 


c^ 




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CM 


in 


to 




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o 




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CO C\J 


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CM T- O 


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in 


CM CM 


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CO r-- in CD CO 


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CO 


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CO 










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co" co" co' 






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co" co' cm' o" 


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ffl 








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r-- CD 


TT 


in -^a- o 




o 


CM 


o 


CO CO CO 




CO 


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CM CM CO -- CO 


r^ r^ CO O CO 




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o 










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CO 


CM CO CD 




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CO 


CO 


CO ■^ CO 






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CO "^ CO O r- 


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cd" '-' 


03 


cd" 


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CD* 


cd' 


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co" o cd' 


CD -r-' r-' CD" ■>* 


■«■' cd" cm" cd' cd' 










tn 






— CM 


•^ 


■^ 


CO 


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CO 




•- CM -fT -^ CO 


•"T in ^ '- CO 


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3 


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CM CD in O CO 


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to 


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t- 


o 






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in 


CD ■-- t^ 


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r- 


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cn o in 


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CM 


in CD 


(D •- CO in 


CO ■-- <- 00 ■.- 


en CM CO en — 


at 


^ 








tn CO 


(O 


■^ T- CO 


CD CO 


■^ 


CD 


CD 


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in 


in 


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CD cD_ o r^_ 


h- en in T- CD 


h- 1^ CD Tf in 


ai 


0) 


c 




S 


c 




in in 


in 




r-" co' 






cm' 


m" cd' cm" 


^ 


t--" 


oo *n 


o' ^' CO* aS 


co' r^ cd' o' tri 


CO r-: T-' in r-' 


(D 


£ 




3 


CI 


g 2; 


lO 
















in 


s 


CD CM T in 


h^ ^ Tf (D O 


in CO •- — in 


s 


U 


CD 




E 


£ 




;o 


r-. o CM 


CM in 






CD 


O O CO 






CD CO CD O 


— in o in CD 


O O CD -- 






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in 


CD — >- 


01 r-' 


cm" 


CO 


en" 


co" cm" 






an 
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■<t' cd' o" -- 


cd" r^" cm" oo" cd" 


co' cm" 




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3k 








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in 


r- in -- 


T- ■<3- 


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CM 


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CO 


CO 


in '- 


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in 


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co I- CO in 


CO ■■- •- CO '- 


CD CM CD CD •- 












to CD 


^ 


(^ CD CM 


CO T- 




CM 


CO 




CD 




en CD 


CO 05 O r-. 


r- CD in 1- CD 


r- r- cn ^ m 


en 


ia 


3 






in cvj 


CT) 


cd" cm' co' 


CM" UO 


o 


o" 




cd' o cm' 


iri 


r-T 


CO "^ 


o' ■^' CO* CO* 


co' ■-* co' o* iri 


co' r-' '-' iri r--' 


hT 


o 






m CM 


CD 


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CO ■- 


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CD 


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in CD •- 




in 


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r- -^ ^ CD o 


in CO '— -- in 


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CO CO 




in 


CD 


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CD' 


in "^' •-' 


CT) r^" 


cm" 


co" 


CD 


co' cm" 






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in" o 


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iri o o" o" iri 


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in 


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1 


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Iff? s 


CO 


o 






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1 


in 


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■o -o 


■o 


■o 




T3 C C 


c 


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0) 

1 


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£ 




B 






to 


"Dec 


c c 


c 


c 




C 3 3 


3 


o 


3 


c c c c c 


C 3 3 3 O 




« 


§ 




(1 

c 


CD 


C 3 D 


3 D 

o o 


O 


3 
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3 

o 


^ o o 




o 
o 


• 


3 3 3 3 3 

o o o o o 


= ooog 
o o o o '^- 


S 


n 

1- 


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■a 

(TJ 

o 


■o 


o o o 


o o 


o 


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• 


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o 


■o o o o 


o o o o o 


o o o o o 




5 






: 

c 


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3 


o o o 
o o" in" 


o o 
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o 


o 
o 


o 
o 


o. o o 
moo 


§ 


s 


c o o o 
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o o o o o 
o" iri o" o" o" 


iri o o o *-*- 


B 












in T- 7- 


CM CM 


s 




in 








r- \n ■•- -- 


CM CM CO ■<T in 
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to t/» 


(A <A 


t0 tA m W (A 


n 


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to to to to to 



50 



Individual Returns/1989 



■D 
0) 
3 
C 

♦rf 
C 

o 
u 

I 

0) 

E 
o 
u 

c 

w 

M 

o 



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10 

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N 

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1- 


■D 






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c 

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■D 


(0 


ttJ 




T 






■o 


^ 


0) 








o 


0) 




fTI 


X 




(Q 


r 



JO 


o 


a 


1- 






-1 


1 


K 




(0 

1- 


E 


M 


c 


C 








3 


!« 


«^ 


m 


«) 




oc 


fR 










< 


1 


1 


0) 


m 


01 




m 


CO 








0) 


D 


i3 













s 


S 


O r^ ID CNj 
Cvj ■^ ID ■^ 


r^ CD r^ O CO 
CD CO Ol "^ •- 


CM 


CM 


CM n CD 

ro ro ■- 


s 


in 


s 


t-- CD CM 
"J CO ^ 


r- CO r- O CO 
CO CO CD iJ '- 


CM CM CM '* CD 

o CO ro ro •- 


1 


O CO 










Ol 


<M 


cn CO CO -^ 


^ ro in CM CO 


1^ CD o lo ro 


Ol 


CM 


CO 


ro ro ■>» 


-- ro in CM CO 


r-- CD o in ro 








c 

g 

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Ol 


CS) 


■>» ^ c6 un 


co' cd" r^' ■^' O 




oi 


cm' 




'»' CO* in 


co' co' r-' -3-' o 










n 


O 


CD CO C\J O) 


CT) CM Ol CO in 




n 


o 




ro CM CD 


CD CM CD CO in 














un in CD c\j 


^ h- in o CM 


CD ■^ CD CD CO 


^ 






in CO CM 


'- h- in o CM 


to -3- CO CO ro 




s 




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Cri" CT) IT 


ro" o in '^ -- 


cm' ■>*" --" ro" cd' 


oi 
f. 






co' CD* in 


ro' o iri V '- 


cm' ■^' '-' ro' cd" 














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n- in ■^ •- CO 








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n 








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1 


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in 


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ro 1- '- ro '- 


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CO T- CD o in 


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h- 






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in ro f- 1- in 






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^- 




s 




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d) [--' CM ro' CT) 


CO* CM 


o 




■^ 


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cd' f^' cm' co' CD 


co'cm" 




















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in 7- CO CO 


CD CO CD in CO 


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« 


Ol 


in 


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CO CO CD in CO 


ro o in CO CM 


1 










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in CD CD i^ 

^ 7- CM CM 



CO CM CO in I 

CO -^ 1- CO 
• 7- CM CM 



CM CD T 00 

in o f^ T^ 

^ "^ T CO. 

iri co" co' iri 

CM CD •- ^ 

CO CO in oi 

T-' cm" t-' -r^ 



T 1^ O CO 

■'T "^T -^ >^ 

CM CO CM CD 

cd' ^" o co' 

^ in CM «- 

CO '- r- O 

--' 7-* cm' 



o -^ •- f- 
^ in CO r- 
r- CM CO CO 
co' iri -^ co' 
^ r- CO n 
CO CO in o 
,-" cm' t-' Oj' 






CD • CD ^ »- in 

frt . CD •- in o 

y- o> CD CO h- 

* CD S CD oi 

Q r^_ OJ_ r- »-_ 

^ CO CM iri r- 



oj in r- CO 
CO r- CO CD I 

CO CD CO CO 

iri CD ai 1^" 



§ S c 5 % H - 

2 0) (U CU 1) 01 (o 

<j o o o o 35 

S £ QJ S QJ <U c 

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X y y y y y S 

(D 0) 0) a> CU a> (- 

•S a D- Q. Cl Q. c 

= in in CD CO CD o 

< »- ^ CM CO CM U_ 



56 



Individual Returns/1989 



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w 




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cD T- CO r^ m 1 
in r-~ en -^ CD 1 
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5 




a 

ii 

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56,28 
78,77 
25,57 
86,21 
21,48 




1 
S 

1 


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64.107 
8.162 
1.502 
6,778 




i 


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S. 

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co' iri iri iri ■-' 
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CM 






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s 






CO CM O CM_ CM ^ 






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CM C7> h- CO 

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in CM CM 


























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m •- ■^ CD CD -^ ' 








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■D § 




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(O ' CD en CD CO 
to -- in CM in 










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CM CO r- CO O 1 








3 C 


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1 = 


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5> 


gg CM in CO r- 












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gn in CO r-' 1^' 

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w in (D CO •— in 












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ll 

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5 












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i 






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2 


£ 
o 










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1 


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y y y £:? y 00 




































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sw 



Individual Returns/1989 



57 



Table 3.5— Returns with Modified Taxable Income: Tax Generated by Rate and by Size of Adjusted Gross Income 

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







^ 










~ 




Tax generated at specified rate 


Size of adjusted gross income 


Number of 

relurns 

with modified 


Taxable income 


Modified taxable 
income 


Tax generated 
al all rales 


15 Percent (from Form 88141 


15 Percent 






Tax 








Tax 




taxable income 








Number of 


Income taxed 


Number of 


Income taxed 














relurns 


at rate 


generated 
at rate 


returns 


at rale 




generated 
at rate 




(1) 


(2) 


(31 


(-11 


(5) 


(61 


171 


lei 


(91 


(101 


Total 


92,211,584 

1,901,787 


2,173,345,607 

657.726 


2,177,433,197 

658,799 


436,431,173 

106,413 


118,127 

1,605 


68,653 

254 


10,301 

38 


91,472,466 

1,900.181 


1,365,027,058 

590,036 


204 7.<i4 OK 


Under $2,000 




88,505 


$2,000 under $4,000 


2,148,866 


1.398.650 


1,403,211 


226,075 


■1,515 


•758 


•114 


2.147.351 


1 ,242,386 




186,358 


$4,000 under $6,000 


2.789,622 


3.477.958 


3,473,458 


531,678 


•1,507 


•1,914 


•288 


2,788.115 


3,376,808 




506.521 


$6,000 under $8,000 


4,000,530 


8.319.790 


8,300,702 


1,259,760 


— 


— 


— 


4,000,530 


8,163,861 




1.224,579 


$8,000 under $10,000 


3,988,253 


13.660.363 


13.636.822 


2.057,196 


— 


— 


— 


3,988,253 


13,542,126 




2,031,319 


$10,000 under $12,000 


5,002,772 


21.653.514 


21.632,159 


3,246,164 


•913 


•457 


•68 


5,001.859 


21,587,189 




3,238.078 


$12,000 under $14,000 


5,255,305 


30.064.596 


30.045.504 


4,507,842 


- 


- 


- 


5,255.305 


30,015,547 




4,502.332 


$14,000 under $16,000 ,.. 


4,833,886 


35,498,553 


35.478,845 


5,319,472 


•1,358 


•1,152 


•174 


4,832,527 


35,477,693 




5,321,654 


$16,000 under $18,000 


4,673,038 


41,875,045 


41,842,930 


6,274,210 


— 


- 


- 


4,673,038 


41,842,930 




6,276,440 


$18,000 under $20,000 


4,379,375 


46.542.828 


46,520,586 


6,980,469 


•3.014 


•1.878 


•282 


4,379,375 


46,484,570 




6,972.685 


$20,000 under $25,000 


9,215,631 


122.363.183 


122,347.800 


18,436.508 


•6.964 


•3,227 


•485 


9,215.631 


121,669,950 




8,250,493 


$25,000 under $30,000 


7,560,712 


131,904.440 


131,912,855 


20.914,418 


•2.866 


•1,201 


•180 


7.559,204 


123,271,452 




8,490,718 


$30,000 under $40,000 


12,062.779 


278.320,160 


278,350.440 


45.652.790 


•13.106 


•7,732 


•1,159 


12,062,779 


248,309,841 




37,246,476 


$40,000 under $50,000 


8.566.122 


263,107,712 


263.170.933 


44.319.430 


15.611 


8,836 


1,325 


8,566.122 


225,897,799 




33,884,670 


$50,000 under $75,000 , 


9.906,175 


424,581,970 


424.699,354 


81.575.413 


31.668 


17.433 


2.616 


9.906.175 


289,014,823 




13,352,223 


$75,000 under $100,000 


3.055,245 


193,047,596 


193,148.326 


42,800.332 


12.060 


9.006 


1,350 


3,054,116 


90,269,179 




3.540.377 


$100,000 under $200,000 


2.086.857 


212,184,703 


212.528.061 


54,629,213 


16.972 


8.177 


1,227 


1,975.757 


59,181,617 




8.877,243 


$200,000 under $500,000 


611.757 


146,390,252 


148.944.159 


41,780,219 


7.330 


5.606 


841 


165.358 


5,067,640 




760,146 


$500,000 under $1 ,000,000 


115.396 


66,881,786 


67.568.223 


18,918,235 


1.102 


686 


103 


670 


18,132 




2,720 


$1 ,000,000 or more 


57.476 


131,414,782 


131,770,029 


36,895,335 


535 


338 


51 


118 


3,479 




522 




Ta» generated at specified rate— Continued 




28 Percent 




33 Percent i 




28 Percent ' 




Form 8615 




Si2e of adjusted gross income 














































Number of 
returns 


Income taxed 
al rale 


Tax 


generated 
It rate 


Number of 
returns 


Income taxed 
al rate 


Tax 

generated 

al rale 


Number of 
returns 


Income taxed 
al rate 


Tax 

generated 

at rate 


Number of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rale 




("1 


(121 


(131 


(141 


(151 


(161 


(171 


(181 


(191 


(201 


(211 


(221 


Total 


26,299,751 


389,641,132 


109 


099,517 


3,188,030 


84,898,453 


28,016,490 


729,455 


336,776,419 


94,297,397 


351,582 


1,021,481 

68.510 


283,757 


Under $2,000 




177.016 


18.349 


$2,000 under $4,000 


— 


— 




_ 


_ 


_ 


_ 


— 


_ 


— 


97.226 


160.068 


40,411 


$4,000 under $6,000 


— 


_ 




_ 


_ 


_ 


_ 


_ 


_ 


— 


24.421 


94.736 


26,109 


$6,000 under $8,000 


— 


_ 




— 


— 


— 


— 


— 


— 


— 


23.791 


136.841 


37,004 


$8,000 under $10,000 


_ 


_ 




_ 


_ 


_ 


_ 


_ 


_ 


— 


•12.056 


•94.695 


'27.826 


$10,000 under $12,000 


_ 


— 




— 


_ 


_ 


_ 


— 


— 


— 


•4.521 


•44,514 


•10.387 


$12,000 under $14,000 


- 


- 




- 


- 


— 


- 


— 


- 


- 


•2.443 


•29,957 


•8.003 


$14,000 under $16,000 


_ 


_ 
















_ 


_ 


_ 


_ 


_ 


_ 


$16,000 under $18,000 


— 


— 




_ 


— 


— 


_ 


— 


— 


— 


— 


— 


— 


$18,000 under $20,000 


•7.387 


■6,521 




•1,826 


_ 


_ 


_ 


_ 


_ 


— 


•1,507 


•27,618 


•7.734 


$20,000 under $25,000 


797.290 


612,086 




171,384 


— 


— 


— 


— 


— 


— 


•3,014 


•62,537 


•18.247 


$25,000 under $30,000 


2.510,248 


8,600.978 


2 


,408,274 


_ 


_ 


_ 


_ 


_ 


— 


•1.507 


•39,224 


•17.681 


$30,000 under $40,000 


3,683.792 


29,981.192 


8 


.394.734 


— 


_ 


_ 


— 


— 


— 


•1.724 


•51,674 


•14,491 


$40,000 under $50,000 


4.934.874 


37.241.512 


10 


.427.623 


18,025 


22.786 


7.519 


- 


- 


- 


- 


- 


- 


$60,000 under $75,000 


9,208,855 


130.986.955 


36 


.676.347 


616,015 


4.680.144 


1,544.447 


_ 


_ 


_ 


_ 


— 


— 


$75,000 under $100,000 


3,024.109 


93,572,571 


26 


.200.320 


658,360 


9.118.340 


3,009,052 


— 


— 


— 


•2.258 


•179,231 


•49,235 


$100,000 under $200,000 


1 ,968,566 


81,526,620 


22 


.827.453 


1,734,887 


56.327,497 


18,588,074 


111.028 


15,470,698 


4.331.795 


•72 


•13,453 


•3,426 


$200,000 under $500,000 


163,889 


7,085,047 


1 


.983,813 


160,099 


14,707,565 


4,853,496 


446.371 


122,078,301 


34.181.924 


— 


— 


— 


$500,000 under $1,000,000 


636 


23.329 




6,532 


••644 


••42,121 


••13,900 


114.701 


67,473,877 


18.892.686 


••25 


••18,424 


••4,855 


$1,000,000 or more 


107 


4.322 




1,210 


• • 






57.355 


131,753,543 


36.890.992 






■■ 



■ Esiimale should be used with caulion because of the small number ot sample telurns on which ii is based 

■ ' Oala combined to avoid disclosure ot inlormalion lor specific taxpayers. 

' For 1 989, the tax rate schedules contained only iwo basic rales 1 5 perceni and 28 percent However, taxable irrcome over certain levels was subiect to an additional 5 percent lax. crealing a lemporary 33 percent marginal rale The 
purpose behind ihis was lo phase out the benelil of the 1 5 percent rale and (he benefit ol the deduction for personal exemptions lor taxpayers and dependents After these benefits were phased out, the marginal tax rate reverted to 28 
pefceni, ihe average tax rate was also 28 percent 

NOTE Detail may not add lo totals because of rounding 



Section 4 



Explanation of Terms 



The Explanation of Terms is designed to clarify 
the statistical content of this report and should not 
be construed as an interpretation of the Internal 
Revenue Code, related regulations, procedures, or 
policies. 

The definitions and explanations in this section 
relate to column or stub titles used 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 line number of the tax 
form on which it is reported appears after the title. 
Deflnitions marked with the symbol ▲ have 
been revised for 1989 to reflect changes in the 
law. 

Further information about many of the items in 
this report can be found in Section 5, 1989 Forms 
and Instructions. 



Taxable interest received; 
Rents and royalties; 

Dividends and capital gains distributions; 
Alimony and separate maintenance payments; 
Taxable amounts of annuities, pensions, and 
individual retirement arrangement (IRA) 
distributions; 

Distributive share of partnership income; 
Income from an estate or trust; 
Bartering income; 

Amounts received that were claimed as a 
deduction or credit in a prior year; 
Gambling winnings; 
Prizes and awards; 

Taxable amounts of social security payments; 
All unemployment compensation; and 
Recoveries (including state income tax re- 
funds) 



Adjusted Gross Income Less Deflcit ▲ 

(line 31, Form 1040) 



Some reported income was fully or partially ex- 
cluded from total income for 1989. The following 
is a list of such items: 



Income that had to be reported for the calcula- 
tion of total income Oine 23, Form 1040) and of 
adjusted gross income included the following: 

• Compensation for services, including wages, 
salaries, fees, commissions, tips, fringe bene- 
fits, and similar items; 

• Net income derived from a business, profes- 
sion, or farm; 

• Net gains from the sale of property; 



Exclusion of the cost basis of pension, annu- 
ity, or IRA payments or distributions; 
Tax-exempt interest; 

Limited exclusion of social security benefits 
and railroad retirement benefits; 
Limited exclusion of qualified foreign earned 
income; and 

One-time exclusion of part or all of the gain 
from sale of principal residence by individu- 
als who are 55 years of age or older. 



59 



60 



Individual Returns/1989 



From total income, the following Statutory 
Adjustments Oines 24 through 29 on Form 1040) 
were subtracted to arrive at adjusted gross income 
Oine 31); a deficit occurred if the allowable exclu- 
sions and deductions exceeded gross income, i.e., 
the amount on line 30 was greater than the amount 
on line 23: 

• Reimbursed employee business expenses that 
were included in reported income; 

• Contributions to self-employed retirement 
plans (Keogh or simplified employee pension 
(SEP)) and to individual retirement arrange- 
ments (IRAs) by eligible persons; 

• Forfeited interest penalties incurred by per- 
sons who made premature withdrawals of 
funds from time savings accounts; 

• Alimony payments; 

• Self-employed health insurance deduction; 

• Forestation or reforestation expenses; 

• Foreign housing exclusion; 

• Repayments of supplemental unemployment 
compensation; and 

• Certain expenses of qualified performing 
artists. 



Adjustments 

See "Statutory Adjustments." 



Advance Earned Income Credit Payments 

(included in the total on line 53, Form 1040) 

Taxpayers who believed they would be eligible 
for the earned income credit at the end of the year 
could receive the credit ft"om their employers as an 
additional payment in their paychecks during the 
year. Those payments were then shown on the tax 
return Oine 53 total on Form 1040) where they 
either increased the balance due amount or reduced 
the amount of the overpayment. (See also "All 
Other Taxes.") 



Alimony 

Oines 11, 29, Form 1040) 

Payments received as alimony or separate main- 
tenance were income to the person receiving them 
and a deduction (an adjustment to total income) for 
the person paying them. 



All Other Taxes 

(lines 48,50,51,52, Form 1040) 

For the statistics in this report, this amount 
represents the sum of the self-employment tax, tax 
from the recapture of the investment credit and the 
low income housing credit, social security taxes on 
tip income, penalty tax on qualified retirement 
plans, and other unspecified taxes which included 
uncollected tax on tips, excess "golden parachute" 
payments, and section 72 penalty taxes. This 
differs slightly from the "other taxes" portion of 
the Form 1040 itself, which includes the taxes 
listed above plus the alternative minimum tax and 
the advance earned income credit payments re- 
ceived. Alternative minimum tax is tabulated 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 payments are shown as a 
separate item in computing total tax liability, 
balance due, or refund. (See also "Taxable and 
Nontaxable Returns" and "Total Income Tax".) 



All Other Tax Payments 

(lines 57-60, Form 1040) 

All other tax payments included the tax paid 
with requests for a filing extension, excess social 
security or railroad retirement taxes, credit for tax 
on gasoline and special fuels, and the credit for tax 
paid on undistributed capital gains by a regulated 
investment company. 



Individual Retiirns/1989 



61 



Alternative Minimum Tax 

Oine 49, Form 1040) 

The alternative minimum tax (AMT) was levied 
on benefits received in the form of deductions and 
exclusions which reduced an individual's regular 
effective tax rate. These benefits, known as "alter- 
native minimum tax preferences and adjustments," 
resulted from the preferential treatment that the tax 
law gave to particular income and expense items. 

Alternative minimum taxable income (line 8, 
Form 6251) was defined as taxable income with 
certain adjustments plus the amount of tax prefer- 
ence items. Alternative minimum taxable income 
(AMTI) was then reduced by an exemption amount 
determined by filing status and income. If the 
return was filed jointly by a married couple or a 
surviving spouse, the maximum amount of the 
exemption was $40,000. The maximum amount 
for a single or head of household taxpayer was 
$30,000, and for a married couple filing separate- 
ly, $20,000. The AMT exclusion was phased out 
if AMTI exceeded certain levels. For single 
returns, the phase-out began at $112,500 and 
ended at $232,500. For joint returns the range was 
$150,000 to $310,000, and for married couples 
filing separately, the range was $75,000 to 
$155,000. 

If there was an amount remaining after subtract- 
ing the exemption, it was multiplied by the alter- 
native minimum tax rate of 21 percent and then 
reduced by the recalculated alternative minimum 
tax foreign tax credit. This amount was then 
reduced by the regular income tax before credits 
Oine 38, Form 1040 minus the regular foreign tax 
credit, line 43, Form 1040) to arrive at the alter- 
native minimum tax. 



Business or Profession Net Income or Loss 

(line 12, Form 1040) 

This source of income was reported by individu- 
als who were sole proprietors of a non-farm busi- 
ness, including self-employed members of a 
profession. 



If two or more sole proprietorships were operat- 
ed by the same taxpayer, 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 include it, instead, with the 
various types of investment income for which 
separate provisions were 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 previous 
years was not considered a business expense, but 
was offset against "other income" on the pro- 
prietor's income tax return. 

Information on sole proprietorships, business 
receipts, and expenditures can be found in the 
annual summer issue of the Statistics of Income 
Bulletin. 



Capital Assets 

See "Sales of Capital Assets Net Gain or Loss." 

Capital Gain Distributions Reported on Form 
1040 Oine 14, Form 1040) 

These distributions included long-term capital 
gains either credited or distributed to individual 
taxpayers by regulated investment companies, 
mutual funds, and real estate investment trusts. 
Usually, taxpayers reported capital gains distribu- 
tions on Schedule D (Capital Gains and Losses), 
but they could enter the distributions directly on 
line 14 of Form 1040 if they had no other gains or 
losses to report on Schedule D. 

Capital Gains and Losses 

See "Sales of Capital Assets Net Gain or Loss." 



62 



Individual Returns/1989 



Casualty and Theft Loss, Nonbusiness 

Oine 18, Schedule A) 

Nonbusiness casualty and theft losses were 
deductible, as an itemized deduction, from adjust- 
ed gross income to the extent that 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. Beginning with 1987, a deduction 
for a casualty or theft loss covered by insurance 
could be taken only if an insurance claim for reim- 
bursement was filed promptly. 



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) 

Taxpayers could deduct contributions to organi- 
zations that were religious, charitable, educational, 
scientific, or literary in purpose. Contributions 
could be in cash, property, or out-of-poclcet ex- 
penses that a taxpayer paid to do volunteer work 
for a qualified organization. Contributions were 
allowed as an itemized deduction on Schedule A. 



Child Care Credit a 

(line 41, Form 1040) 

This credit could be claimed by taxpayers who, 
while employed, incurred expenses for the care of 
dependent children under age 13 for 1989 (under 
age 15 for 1988), or disabled dependents of any 
age. Qualifying expenses included those for servic- 
es performed within the home by non-dependent 
baby-sitters, maids, or cooks. Expenditures paid 
for the care of children under the age of 13 or any 
other qualified individuals for out-of-home non-in- 
stitutional care qualified for the child care credit. 

The maximum amount of employment-related 
expenses to which the credit could be applied was 
the lesser of earned income or $2,400 if one 
qualifying child or dependent was involved, and 
the lesser of earned income or $4,800 if more than 
one dependent was involved. For returns of mar- 
ried couples filing jointly, earned income refers to 
the earnings of the spouse with the lesser earned 
income. Exceptions were allowed if the spouse 
was disabled or a full-time student. 

The credit was equal to 30 percent of expenses 
related to employment for taxpayers 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. 



Credit for Federal Tax on Gasoline and Special 
Fuels 

Oine 61, Form 1040) 

This credit (claimed on Form 4136) was al- 
lowed for Federal excise taxes paid on gasoline 
and special fuels, such as gasohol and diesel fiiel, 
if they were used for certain nontaxable or re- 
duced-tax-rate purposes (such as farm or off-road 
use). The credit could reduce unpaid total tax 
liability or could be refunded. A one-time credit 
(or reftind) was allowed to the original purchaser 
of a new, qualified diesel-powered highway vehi- 
cle after January 1, 1985. 



Credit for the Elderly and Disabled 

(line 42, Form 1040) 

A credit (claimed on Schedule R) for die elderly 
and permanently and totally disabled was available 
to taxpayers age 65 or older (within certain in- 
come limitations), and to those taxpayers under 
age 65, who had 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 when he or she 
could not engage in any substantial gainful activity 
because of a physical or mental condition which 
had lasted, or was expected to last, at least 12 
months, or was determined to be terminal. 



Individual Retunis/1989 



63 



The maximum credit available was $1,125 and 
was limited to total income tax with any excess not 
refundable, and was reduced if the taxpayer's 
income exceeded certain levels. Generally, if a 
taxpayer's income was high enough to require the 
reporting of social security benefits as taxable 
income, the taxpayer could not take the credit. 



Credit from R^ulated Investment Companies 

(line 62, Form 1040) 

Taxpayers were required to include in total 
payments any amounts which were allocated to 
them as undistributed capital gains of regulated 
investment companies. If investment companies 
paid tax on the capital gain, taxpayers were enti- 
tled to claim a refundable credit for their propor- 
tionate share of the tax paid. 



Credit to 1990 Estimated Tax 

Oine 66, Form 1040) 

This credit was the part of the overpayment of 
1989 tax which taxpayers specifically requested to 
be credited to their estimated tax for 1990. (See 
also "Overpayment" and "Estimated Tax Pay- 
ments.") 



Dividends 

(line 9, Form 1040) 

Dividend income consisted of distributions of 
money, stock, or other property received by 
taxpayers from domestic and foreign corporations, 
either directly or passed through estates, trusts, or 
partnerships. Dividends also included distributions 
from money market mutual funds. 

Dividends did not include nontaxable distribu- 
tions of stock or stock rights, returns of capital, 
capital gains, or liquidation distributions. Taxpay- 
ers were also instructed to exclude so-called 
dividends on deposits or withdrawable accounts in 
mutual savings banks, cooperative banks, savings 



and loan associations, and credit unions, which 
were to be treated as interest income. 



Earned Income Credit ▲ 

(line 58, Form 1040) 

The maximum credit for 1989 was $910, and 
the amount not used to offset income tax liability 
could be refiinded. The credit was available to 
workers who had a child living with them for 
more than half the year and whose earned income 
and adjusted gross income were each less than 
$19,340. The credit was based on earned income, 
consisting of wages, salaries, and other employee 
compensation, plus net earnings from self-employ- 
ment. Taxpayers could not take the credit if their 
filing status was single or married filing separate- 
ly, or they claimed the foreign income exclusion. 

For this report, the earned income credit was 
divided into three parts: the amount used to offset 
income tax before credits G™ited to the amount 
needed to reduce income tax after credits to zero); 
the amount used to offset all other taxes (limited to 
the amount needed to reduce total tax liability to 
zero); and the refundable portion. (See also "Ad- 
vance Earned Income Credit Payments.") 



Employee Business Expenses a 

(line 20, Schedule A) 

For 1989, an accounting change was made for 
employee business expenses. Since most taxpayers 
could only claim employee business expenses as an 
itemized deduction on Schedule A, the adjustment 
line on Form 1040 was dropped. The Schedule A 
amount was limited, along with other miscella- 
neous itemized deductions on Schedule A, to the 
amount that exceeded 2 percent of adjusted gross 
income. Employee business expenses included the 
cost of transportation, meals, lodging, and enter- 
tainment while away from home in the perfor- 
mance of services as an employee. Only 80 per- 
cent of business-related meal and entertainment 
expenses were eligible for deduction. 



64 



Individual Retunis/1989 



If employees accounted for deductible expenses 
to their employers, they were not required to 
report the reimbursement in income unless the 
amount of reimbursement exceeded expenses. 



Estate or Trust Net Income or Loss 

Oine 37, Schedule E, Part III) 

This was the beneficiary's 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. 

Taxpayers excluded from estate or trust income 
their share of dividends and gains or losses from 
sales of capital assets and other property. Such 
income (which made up the largest portion of 
income from 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 
termination of an estate or trust and was limited by 
the "passive loss" rules. 

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 retum-by-return basis. 



Estimated Tax Payments 

(line 57, Form 1040) 

This figure represented the total of the tax 
payments made for 1989 using Form 1040ES and 
any overpayment from the taxpayer's 1988 return 
that was applied to 1989 estimated tax. Generally, 
individuals were required to make estimated tax 



payments if they expected to owe, after subtracting 
withholding and credits, at least $500 in tax for 
1989, and they expected withholding and credits to 
be less than the smaller of: (a) 90% of the tax 
shown on Form 1040 for 1989, or (b) 100% of 
the tax shown on Form 1040 for 1988. 



Excess Social Security Taxes Withheld a 

(line 60, Form 1040) 

If a taxpayer earned more than $48,000 
($45,000 for 1988) in total wages from two or 
more employers in 1989, too much social security 
(FICA) or Railroad Retirement Act (RRTA) tax 
may have been withheld from his or her wages. 
Filers claim credit for such overpayment on their 
tax returns. The excess social security tax withheld 
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 taxpayer. 



Exemptions a 

(lines 6, 36, Form 1040) 

In the computation of taxable income, a $2,000 
($1,950 for 1988) deduction was allowed for each 
exemption claimed. In general, an exemption was 
allowed for each taxpayer and dependent shown on 
a return. If an individual who could be claimed as 
a dependent by another taxpayer filed a return, 
that individual could not claim his or her own 
exemption. 

In general an individual had to meet five re- 
quirements to qualify as a dependent for 1989: 

1) The individual received more than half of his 
or her support for 1989 from the taxpayer; 

2) The individual was related to the taxpayer 
(such as a son, daughter, or parent) or was a 
member of the same household for the entire 
year; 

3) The individual did not file a joint return with 
his or her spouse; 



Individual Retunis/1989 



65 



4) The individual met certain citizenship re- 
quirements; 

5) The individual's gross income was less than 
$2,000. An exception to the income limitation 
was granted to children under age 19, or full- 
time students under age 24. 



Farm Net Income or Loss 

(line 19, Form 1040) 

This source of income was reported by individu- 
als 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 activi- 
ties. Farm business costs and expenses were 
deductible from farm gross 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 also "Farm Rental 
Income or Loss".) 



Farm Rental Income or Loss 

(line 28, Schedule E) 

Taxpayers 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. 



Filing Status 

See "Marital Filing Status." 



Foreign Earned Income Exclusion 

Oine 22, Form 1040) 

Qualified taxpayers could exclude from total 
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. 

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 taxpayer elected to take both the 
foreign earned income and foreign housing exclu- 
sions, the total amount of both exclusions was 
limited to the taxpayer's total foreign earned 
income. 

In this report, the foreign earned income exclu- 
sion includes the foreign housing exclusion. 



Foreign Tax Credit 

Oine 43, Form 1040) 

Individuals who paid income or excess profit 
taxes to a foreign country or U.S. possession 
could claim either this credit against Federal 
income tax liability, or an itemized deduction for 
the amount of the foreign tax payment. Depending 
on the taxpayer's income and taxes, the foreign tax 
credit could be less than the amount of foreign tax 
paid. Qualifying foreign taxes paid in excess of the 
allowable amount for Tax Year 1989 could be 
carried back 2 years and then forward 5 years. 



Forfeited Interest Penalty Adjustment 

(line 28, Form 1040) 

Taxpayers who paid penalties for the premature 
withdrawal of funds from time savings accounts or 
deposits could deduct those penalties as an adjust- 
ment to total income. 



General Business Credit 

(line 44, Form 1040) 

The general business credit consisted of the 
investment credit, the jobs credit, the alcohol fuel 



66 



Individual Retunis/1989 



credit, the low-income housing credit, and the 
research credit. Taxpayers claiming more than one 
of the business credits were required to summarize 
them on Form 3800, General Business Credit. The 
general business credit was limited to 100 percent 
of the first $25,000 ($12,500 for a married couple 
filing separately) of tax liability and 75 percent of 
the excess over $25,000. If the current year 
general business credit exceeded the tax liability 
limitation, the excess amount could be carried 
back to the 3 preceding tax years, then forward 15 
years. 

Home Mortgage Interest Deduction 

See "Interest Paid Deduction." 



Income Tax Withheld 

(line 56, Form 1040) 

Income tax withheld included amounts deducted 
fi-om salaries, wages, and tips, as reported on 
Form W-2, and from pensions, annuities, and 
certain gambling wiimings as reported on Forms 
W-2P and W-2G. Amounts withheld from total 
distributions of profit-sharing, retirement plans, 
and individual retirement arrangements were 
reported on Form 1099-R. 

In some cases, a backup withholdirig rate of 20 
percent was required for interest, dividend, and 
royalty payments, which, generally, were not 
subject to withholding. 



Income Subject to Tax 

See "Modified Taxable Income." 



Income Tax After Credits 

(line 47 less line 58 (earned income credit), Form 
1040) 

To arrive at income tax after credits, taxpayers 
deducted total credits (line 46, Form 1040) from 
income tax before credits (line 40, Form 1040). 
For the statistics, tax was further reduced by the 
portion of the earned income credit which did not 
result in a negative tax. This portion of the earned 
income credit was included in the total credits as 
"earned income credit used to offset income tax 
before credits." Any tax remaining was tabulated 
as "income tax after credits." 



Income Tax Before Credits 

Oine 40, Form 1040) 

This amount consisted of the tax liability on 
taxable income, computed by using the tax tables, 
tax rate schedules, Form 8615, or Form(s) 8814, 
plus any additional taxes (line 39). (See also "Tax 
Generated.") 



Individual Retirement Arrangement Deductible 
Payments 

(lines 24 and 25, Form 1040) 

An individual retirement arrangement (IRA) is 
a savings program that allows a taxpayer to set 
aside money for retirement. Beginning in 1987, 
the deduction for IRA contributions was reduced 
or eliminated for taxpayers who were covered by 
an employer retirement plan and whose adjusted 
gross income exceeded certain levels. (Nondeduct- 
ible contributions were still allowed for such 
taxpayers.) Deductible contributions could be 
deducted from the employee's total income in 
arriving at adjusted gross income. 

Contributions to an IRA (whether or not they 
were deductible) were limited to the lesser of: 

(1) an individual's taxable compensation for 
the year; or 

(2) $2,000 ($2,250 if a nonworking spousal 
IRA was included). 

Unless they were disabled, taxpayers could not 
start withdrawing funds from the account until 
they reached age 59-1/2. After age 70-1/2 taxpay- 
ers were required to begin withdrawals. Penalty 
taxes were assessed if the taxpayer failed to com- 
ply with these limitations. 



Individual Retunis/1989 



67 



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. A spousal IRA deduction is 
tabulated in the statistics as "secondary IRA 
payments." 

To be deductible, payments 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. 



Individual Retirement Arrangement Taxable 
Distributions (line 16b, Form 1040) 

Any money or property received from a tax- 
payer's IRA account was considered a distribution 
and, generally, had to be included in the tax- 
payer's total income in the year received. An 
exception to this rule was tax-free rollover distri- 
butions from one retirement account to another, or 
to the extent to which the payout represented 
previous non-deductible IRA contributions. 



Generally, investment interest (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 de- 
ducted directly from these items and was not 
reflected in the interest paid statistics. 



Interest Received 

See "Taxable Interest Received." 

Interest, Tax-Exempt 

See "Tax-Exempt Interest." 

Itemized Deductions 

See "Total Itemized Deductions" and specific 
types. 



Interest Paid Deduction a 

Oine 13, Schedule A) 

Interest expenses, except for business or invest- 
ment, were divided into two categories: personal 
interest and deductible home mortgage interest. 
Personal interest included items such as credit card 
interest, revolving charge account interest, and 
interest on bank loans. Only 20 percent of person- 
al interest was deductible for 1989, whereas 40 
percent was deductible for 1988. 

The rules for deducting home mortgage interest 
for 1989 were: (1) if a taxpayer took out a mort- 
gage before October 14, 1987, secured by the 
taxpayer's main or second home, all the interest 
was deductible, (2) if the taxpayer's mortgage was 
after October 13, 1987, and the funds were used 
to buy, build, or improve that home, all interest 
could be deducted if the total of all mortgages on 
the property was $1 million or less, and (3) tax- 
payers could deduct all of the interest on an 
additional $100,000 of mortgages on their main or 
second home other than to buy, build, or improve 
that home. 



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 also "Tax Generated".) 



Marital Filing Status 

(lines 1-5, Form 1040) 

The five marital filing status classifications 
were: 

(1) returns of single persons (not heads of 
households or surviving spouses); 

(2) joint returns of husbands and wives; 

(3) separate returns of husbands and wives; 

(4) returns of heads of households; and 

(5) returns of surviving spouses. 



68 



Individual Returns/1989 



Marital status was usually determined as of the 
last day of the taxable year. If one spouse died 
during the tax year, the other was considered 
married for the entire year. If a taxpayer was 
divorced during the tax year and did not remarry, 
the taxpayer was considered to be unmarried for 
the entire year. 



Medical and Dental Expense Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included payments 
made for the diagnosis, treatment, or prevention of 
disease or for medical or dental insurance. How- 
ever, taxpayers who took the self-employed health 
insurance adjustment had to reduce their total 
premiums by the amount of the adjustment (see 
"Self-Employed Health Insurance"). In general, 
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 de- 
ductible only if they were not available except by 
prescription or were for insulin. Taxpayers could 
also deduct a maximum of $50 per day for certain 
lodging expenses incurred while travelling to 
obtain medical care. 



Minimum Tax Credit 

(line 45, Form 1040) 

A minimum tax credit could be taken for 1989 
by certain taxpayers who paid alternative minimum 
tax for 1988. The credit was that part of the 1988 
alternative minimum tax based on adjustments or 
preference items that deferred tax rather than 
caused permanent avoidance of tax. If all of the 
minimum tax credit could not be used for 1989, 
the excess could be carried forward to later years. 



Miscellaneous Itemized Deductions ▲ 

(lines 20-25, Schedule A) 

For 1989, the base rate for the first telephone 
line into a taxpayer's residence became a 
non-deductible expense, even if it was used for 
business- or investment-related purposes. Other 



miscellaneous itemized deductions were divided 
into two tiers. The first tier included those items 
that were limited to the amount that exceeded 2 
percent of adjusted gross income, while the ex- 
penses included in the second tier were fully 
deductible. 

Limited Miscellaneous Deductions: 
Unreimbursed employee business expenses, tax 
preparation fees, and those expenses of produc- 
ing income (including qualifying educational 
expenses), were limited to the amount that 
exceeded 2 percent of adjusted gross income. 

Other Miscellaneous Deductions: 
Other, fiiUy deductible expenses included such 
items as gambling losses (limited to gains), 
impairment-related work expenses for handi- 
capped people, and amortizable bond premiums. 



Modified Taxable Income a 

"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 taxpayers filing current 
year returns, modified taxable income is identical 
to "taxable income" except for those upper income 
taxpayers paying both average and marginal tax 
rates of 28 percent. For these taxpayers the deduc- 
tion for personal exemptions was phased out and 
their "income subject to tax" became taxable 
income plus some or all of the exemption amount. 

For prior year returns included in the 1988 
statistics, a modified taxable income was comput- 
ed. 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. 



Moving Expense Deduction 

(line 19, Schedule A) 

An employee who had to move to a new resi- 
dence as a result of changing jobs could claim 
certain expenses for moving and house hunting as 
an itemized deduction. For employees to qualify 
for this deduction, the new job location had to be 



Individual Returns/1989 



69 



at least 35 miles farther from the former residence 
than the old job was. Deductible expenses included 
those incurred while moving household and per- 
sonal goods, as well as in travel, meals, and lodg- 
ing of the taxpayer and household members en 
route to the new residence. (Additional deductible 
expenses included pre-move house search trips, 
and the cost of selling a residence or breaking a 
lease.) 



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 other miscellaneous 
credits that did not belong in any other category 
and were used to offset income tax before credits. 



Nondeductible Passive Losses a 

(calculated on Form 8582) 



Overpayment 

Gine 64, Form 1040) 



See "Changes in Law section," Section 1. 



Nontaxable Returns 



See "Taxable and Nontaxable Returns." 



An overpayment of tax occurred when the "total 
payments" exceeded "total tax". Total payments 
included the amount of any "refundable portion of 
the earned income credit." Overpayment could be 
refunded or credited toward the estimated tax for 
the following year. (See also "Credit to 1990 
Estimated Tax" and "Refund.") 



Other Adjustments a 

(included in line 30, Form 1040) 

See "Statutory Adjustments." 



Other Income a 

(line 22, Form 1040) 

For 1989, jury duty pay had to be included in 
other income. If individuals were required to give 
the jury duty pay to their employer because they 
continued to receive their wages while on jury 
duty, they could deduct the amount turned over to 
the employer as an adjustment to income. Also 
included in other income were items such 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, and any 
other income subject to tax for which no specific 
line was provided on the return form. Any "net 
operating loss" in an earlier year that was carried 
forward and deducted for 1989 was entered as a 
negative amount on this line by the taxpayer but 
edited into a separate field during service center 
processing. 



Overpayment of Windfall Profit Tax 

(included in line 63) 

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 payments section 
of die Form 1040. 



Parent's Election to Report Child's Interest and 
Dividends 

Beginning with 1989, a parent could report on 
his or her return, income received by his or her 
child. If the election was made, the child was not 
required to file a return. A parent could make this 
election only if his or her child: 

• Was under age 14 on January 1, 1990; 

• Had income only from interest and dividends; 

• Had gross income for 1989 that was more 
than $500 but less than $5,000; 



70 



Individual Retiinis/1989 



• Did not have any overpayment of tax shown 
on his or her 1988 return applied to the 1989 
return; and 

• Had no Federal income tax withheld from his 
or her income (backup withholding). 

If the parents were not filing a joint return, 
special rules applied to determine which parent 
could make the election. 



Partnership and S Corporation Net Income or 
Loss 

0ines31, 32, Schedule E) 

Since partnerships and S corporations (formerly 
Subchapter S corporations) are not taxable entities, 
tax on their net profit or loss was levied, in gener- 
al, directly on the members of the partnership or 
shareholders of 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 partner- 
ship 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 corpora- 
tion activities. Passive losses were limited under 
new rules to the amount that could offset passive 
income. 



Payment with Request for Extension of Filing 
Time 

(line 59, Form 1040) 

This payment 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 granted 
the taxpayer an additional period of time to file a 



tax return, but it did not extend the time for 
payment of expected tax. Full payment of any tax 
due had to be made with the application for exten- 
sion. 



Payments to a Keogh Plan 

(line 27, Form 1040) 

Self-employed individuals were allowed to 
contribute to a Keogh retirement plan or a "simpli- 
fied employment pension" (SEP) plan for them- 
selves and to deduct all or a part of such contribu- 
tions in computing adjusted gross income. The 
amount which could be deducted was based on net 
earnings from self-employment. 



Penalty Tax on Qualified Retirement Plans 

Oine 52, Form 1040) 

If taxpayers withdrew any fiinds from an Indi- 
vidual Retirement Arrangement or qualified retire- 
ment plan 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 
taxpayer 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 taxpayer's 
compensation for the year) were subject to an 
excise tax equal to 6 percent of the excess contri- 
bution. 



Pensions and Annuities 

(lines 17a, 17b, Form 1040) 

Generally, pensions are periodic income re- 
ceived after retirement for past services with an 
employer, while annuities are income payable at 
stated intervals after payment of a specific premi- 
um. 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 taxpayer's employment. Those pensions 
or annuities obtained in connection with employ- 



Individual Retunis/1989 



71 



ment could be purchased entirely by the taxpayer 
or could be financed in part (a contributory plan) 
or in whole (a non-contributory plan) by contribu- 
tions of the employer. 

Since a non-contributory pension was paid for 
entirely by an employer, the amount received by 
the employee was fiilly taxable. This fiilly taxable 
pension was reported on lines 17a and b. For the 
taxpayer who participated in a contributory retire- 
ment plan while employed, the amount received 
was only partially taxable. In general, the amount 
excludable from gross income, the nontaxable 
portion, represented the taxpayer's contributions 
under the plan, while the taxable portion repre- 
sented the employer's contribution and earnings on 
the entire investment. The nontaxable portion had 
to be amortized over the expected lifetime of the 
taxpayer. 

The entire amount of pensions and annuities 
received for the year was reported on line 17a of 
the Form 1040. The taxable portion was computed 
on a separate worksheet and entered on line 17b, 
"Taxable amount." 



credit to the next year's estimated tax. (See also 
"Overpayment.") 



R^ular 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 taxpay- 
ers who had taxes computed by the Internal Reve- 
nue Service were classified under the regular tax 
computation method. 



Rent and Royalty Net Income or Loss a 

(line 27, Schedule E) 

This amount is the combination of rent net 
income, rent net loss, royalty net income, and 
royalty net loss. 



Predetermined Estimated Tax Penalty 

(included in line 67, Form 1040) 

If a return showed taxes of $500 or more owed 
on line 67 (tax due at time of filing) and this 
amount was more that 10 percent of the total tax, 
taxpayers could owe a penalty, unless tax pay- 
ments in the current year equalled or exceeded 
prior year tax liability (provided prior year liabili- 
ty was greater than zero). Also, taxpayers could 
owe a penalty if they underpaid their 1989 estimat- 
ed tax liability for any payment period. Form 2210 
was used to determine the amount of a penalty, if 
any. 

For this report, the predetermined estimated tax 
penalty includes only the amount calculated by the 
taxpayer when the return was initially filed. 



Refund 

Qine 65, Form 1040) 

A refund of tax included all overpayment of 
income taxes not applied by the taxpayer as a 



Rent Net Income or Loss a 

(line 23, columns A,B,C, Schedule E) 

Rent net income or loss was determined by 
deducting from gross rent, the amounts for depre- 
ciation, repairs, improvements, interest, taxes, 
commissions, advertising, utilities, insurance, 
janitorial services, and any other allowable expens- 
es related to the rented property. Beginning with 
1987, new "passive loss" rules limited the losses 
that could be claimed for rental activities and for 
1988 and 1989 losses were further limited. 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, Section 1.) 



Royalty Net Income or Loss 

(line 23, columns A,B,C, Schedule 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, 



72 



Individual Retiinis/1989 



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. As a result of 
the separate computation, those royalties are re- 
flected in the statistics for "sales of capital assets" 
and "sales of property other than capital assets." 
(See also "Total Rent and Royalty Income or Loss 
inAGI.") 



S Corporations 

See "Partnership and S Corporation Net Income 
or Loss." 



Salaries and Wages 

Oine 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: 

• salaries; 

• wages; 

• commissions; 

• bonuses; 

• tips; 

• fees; 

• excess reimbursement over employee business 
expenses; 

• moving expense allowances; 

• the difference between the fair market value 
of certain property and the discount price for 
which it was purchased by a taxpayer from 
his or her employer; 

• severance pay; 

• sick pay; 

• the value of exercising a stock appreciation 
right; 

• vacation allowances; 

• most disability payments; 

• strike and lockout benefits; and 

• the value of certain non-monetary payments 
for services (e.g., merchandise, accommoda- 
tions, certain meals or lodging, certain stock 
purchase plans, or property). 



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



Sales of Capital Assets Net Gain or Loss a 

Oine 13, Form 1040) 

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. Most assets used for business activities 
were specifically excluded from treatment as 
capital assets. (See also "Sales of Property Other 
Than Capital Assets, Net Gain or Loss") 

The following concepts were used in the compu- 
tation 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 taxpayer 
had a net capital gain. The full amount of this 
gain, whether short-term or long-term was includ- 
ed in adjusted gross income. The holding period 
was one year or less for short-term assets, and 
longer than one year for long-term assets. 

Net capital loss: If the combination of net 
short-term gain or loss and net long-term gain or 
loss resulted in a negative amount, the taxpayer 
showed a net capital loss. The amount of net 
capital loss to be included in adjusted gross in- 
come 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 subse- 
quent tax years ("capital loss carryover" in the 
statistics). 

Net capital gain or loss also included capital 
gain distributions which were not reported on 
Schedule D (Capital Gains and Losses and Recon- 
ciliation of Forms 1099-B). These capital gain 
distributions were entered directly on line 14 of 
Form 1040 if the taxpayer did not have any other 
gains or losses to report on Schedule D. These 
distributions were, by definition, long-term capital 
gains. (See also "Capital Gain Distributions Re- 
ported on Form 1040.") 



Individual Retunis/1989 



73 



Sales of Property Other Than Capital Assets, 
Net Gain or Loss (line 15, Form 1040) 

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 ordi- 
nary 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; 
and 

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

Taxpayers 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 Involun- 
tary Conversions. 



Self-Employed Health Insurance 

Oine 26, Form 1040) 

Self-employed individuals could deduct, as an 
adjustment, up to 25 percent of the amount paid 
for medical insurance for themselves and their 
families. If the taxpayer had other employees 
working for his or her business, they must have 
been offered nondiscriminatory health insurance 
coverage if the taxpayer was to qualify for the 
deduction. 

The 25 percent adjustment could not exceed the 
net earnings from the business in which the insur- 
ance plan was established. The balance of the 
health insurance 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 a 

Oine 48, Form 1040) 

This tax, levied under the social security sys- 
tem, was reported by most individuals who had 
self-employment earnings of at least $400 derived 
from a sole proprietorship or from their share of 
partnership profits. Some tj^jes 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 net earnings subject to self-em- 
ployment tax for 1989 increased to $48,000 from 
$45,000 for 1988. The net self-employment tax 
rate for 1989 remained at 13.02 percent. 



Size of Adjusted Gross Income 

(line 31, 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 break-even returns in a table were 
included in the lowest income size class. 



Social Security Benefits 

Oines 21a, 21b, Form 1040) 

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 total income (including tax-exempt 
interest) plus one-half of total social security 
benefits exceeds certain levels. The maximum 
taxable amount was one half of the net social 



74 



Individual Returns/1989 



security benefits received. Social security benefits 
received were reported on Form 1040, line 21a 
with only the taxable portion reported on line 21b. 
Taxpayers who had no taxable benefits were not 
required to show the total benefit on their income 
tax returns. 



Social Security Taxes on Tip Income 

OineSl, Form 1040) 

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

Cash tips amounting to $20 or more received by 
the taxpayer in a month while working for any one 
employer were subject to withholding of income 
tax and social security tax (or the equivalent 
railroad retirement tax). If the employer was 
unable to withhold the social security tax, the 
amount of uncollected social security tax on tips 
was indicated on the employee's Form W-2, and 
the taxpayer was required to report the uncollected 
tax and pay it with the Form 1040. If the employ- 
ee 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. 



Married, filing separately 

- Basic deduction of $2,600; 

- Each taxpayer 65 or over or blind was al- 
lowed an additional $600 deduction each for 
age and blindness. 

Head of Household 

- Basic deduction of $4,550; 

- Each taxpayer 65 or over or blind was al- 
lowed an additional $750 deduction each for 
age and blindness. 

In the statistics, the basic standard deduction 
was tabulated for all taxpayers who claimed it, 
including those who were 65 or over or blind. The 
"additional standard deduction" total included only 
the additional amount that was taken by those 
taxpayers who were 65 or over or blind. 



State Income Tax Refund 

Oine 10, Form 1040) 

This amount was the refund of State income tax 
that was claimed as an itemized deduction in a 
prior year, only to the extent that such deduction 
reduced taxes in the prior year. 



Standard Deduction ▲ 

(line 34, Form 1040) 

For 1989, the basic standard deduction was 
increased. Taxpayers who were age 65 or over or 
blind could claim an additional standard deduction 
amount of $600 or $750. Both the basic and 
additional standard deduction were determined by 
filing status, as shown below. 

Single 

- Basic deduction of $3,100; 

- Each taxpayer 65 or over or blind was al- 
lowed an additional $750 deduction each for 
age and blindness. 

Married filing jointly or qualifying widow(er) 

- Basic deduction of $5,200; 

- Each taxpayer 65 or over or blind was al- 
lowed an additional $600 deduction each for 
age and blindness. 



Statutory Adjustments a 

(lines 24-30, Form 1040) 

These were the adjustments to total income 
which were allowed as deductions in arriving at 
adjusted gross income. For 1989, statutory adjust- 
ments included jury duty pay received by the 
taxpayer and given to the employer if the taxpayer 
continued to receive wages while on jury duty, 
payments to a self-employed Keogh retirement 
plan or a "simplified employee pension" (SEP), 
forfeited interest penalty, payments to an individu- 
al retirement arrangement (IRA), alimony paid, the 
self-employed health insurance deduction, and the 
foreign housing deduction. Each of the above 
items is described separately in this section. In 
addition, statutory adjustments included the fores- 
tation/reforestation amortization deduction and the 
repayment of supplemental unemployment benefits 
under the Trade Act of 1974. These amounts were 
included in the "Other Adjustments" category in 
the statistics. 



Individual Retunis/1989 



75 



Tax Due at Time of Filing 

(line 67, Form 1040) 

"Tax due" was reported on returns on which 
total tax liability exceeded total tax payments. 



Tax From Recomputing Prior- Year Investment 
Credit Oine 50, Form 1040) 

The investment tax credit provisions of the law 
included a recapture rule which required taxpayers 
to pay back some or all 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 qualify- 
ing 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 a 

Oine 38, Form 1040) 

This amount was the tax computed on modified 
taxable income. (See also "Modified Taxable 
Income.") For 1989, there were two basic tax 
rates, 15 and 28 percent. However, taxable income 
over certain levels (from $44,900 to $93,130 if 
single, $37,425 to $117,895 if married filing 
separately, $64,200 to $128,810 if head of house- 
hold, and $74,850 to $155,320 if married filing 
jointly or a qualifying widow(er)) was subject to 
an additional 5 percent tax. This meant that a 33 
percent marginal tax rate was applied to this part 
of taxable income with the purpose of phasing out 
the benefit of the 15 percent tax rate. At income 
levels immediately above those shown for each 
filing status, the personal exemption deduction for 
taxpayers and dependents was phased out, also at 
a 5 percent rate. Above those levels, the marginal 
tax rate dropped back to 28 percent. The tax 
generated at each of these tax rates is shown in 
Tables 3.4 and 3.5. 

If children under age 14 had investment income 
that exceeded $1,000, there were two methods of 
reporting this income. If the child filed his or her 



own return, the investment income that exceeded 
$1,000 was taxed at the parents' rate on Form 
8615 and tabulated separately in Tables 3.4 and 
3.5. If the parents elected to report the child's 
investment income on their return, they attached a 
Form 8814. The investment income in excess of 
$1,000 was included on Form 1040, line 22. The 
remaining investment income was taxed at the 
child's rate (15 percent), added to the parents' tax 
on Form 1040, line 38, and was also 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 Payments 

(lines 56, 57, 59-62, Form 1040) 

These payments were generally made before the 
return was filed and were applied against tax 
liability to determine any amount payable or 
refundable at the time of filing. They consisted of 
the following: 

(1) income tax withheld, including backup 
withholding; 

(2) estimated tax payments; 

(3) payment with request for extension of 
filing time; 

(4) excess social security taxes or railroad 
retirement tax withheld; 

(5) credit for tax on certain gasoline, fuel, and 
oil; 

(6) credit from regulated investment compa- 
nies; and 

(7) overpayment of windfall profit tax. 

Each of the above is described under a separate 
heading in this section. 

Although the earned income credit was included 
with tax payments on the tax return itself, for the 
statistics it is treated partly as a credit against 
income tax liability and partly as a refundable 
amount (See also "Earned Income Credit.") 



76 



Individual Returns/1989 



Tax Rates 

See "Tax Generated." 



Tax-Exempt Interest 

(line 8b, Form 1040) 

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 infor- 
mation reporting requirement and does not convert 
tax-exempt interest to taxable interest. 



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 other taxes, such as self-employ- 
ment 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 payments, golden parachute payments, or 
uncollected employee social security tax on tips. 
These taxes, however, 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 payments, 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 activi- 
ties. 



Taxable Income 

Oine 37, 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 most current year returns "taxable 
income" was identical to "modified taxable in- 
come", with the exception of returns for taxpayers 
with taxable income over certain levels, whose 
benefits of the 15 percent tax rate bracket and 
personal exemption amount were phased out. For 
prior year returns received during the current year 
filing period, taxable income was imputed from 
the amount of tax reported. (See also "Modified 
Taxable Income.") 



Taxable Interest Received 

(line 8a, Form 1040) 

This amount was the taxable portion of interest 
received from bonds, debentures, notes, mortgag- 
es, certain insurance policy proceeds, personal 
loans, bank deposits, savings accounts, tax re- 
ftinds, and U.S. savings bonds. Also included as 
interest were "dividends" on deposits or withdraw- 
able accounts in mutual savings banks, cooperative 
banks, savings and loan associations, and credit 
unions. For 1989, these amounts could, in some 
circumstances, include a child's income which was 
to be taxed at the parent's rate. Most interest on 
State or local government obligations remained 
tax-exempt, but the total tax-exempt interest had to 
be reported on line 8b of Form 1040. It was not 
included in the taxpayer's income for income tax 
purposes (See also "Tax-Exempt Interest.") 



Individual Retunis/1989 



77 



Taxes Paid Deduction 

Oine 8, Schedule A) 

Taxes allowed as an itemized 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 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. 



Total Income Tax 

(line 47 — earned income credit amount + line 49 
of Form 1040) 

Total income tax was the sum of income tax 
after credits (from which the earned income credit 
was subtracted) 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. 



Total Itemized Deductions 

Oine 34, Form 1040) 

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 miscella- 
neous deductions. The total amount of itemized 
deductions was tabulated only from returns show- 
ing positive adjusted gross income. 



Total Rent and Royalty Income or Loss 

This income concept consists of all rent and 
royalty income and loss which was used in com- 
puting adjusted gross income, farm rental income 
and suspended rental loss carryover from prior 
years. It excludes that portion of rental losses 
which was not deductible in computing adjusted 
gross income due to the passive loss rules which 
went into effect for Tax Year 1987. (Passive loss 
rules are discussed under Changes in Law.) 



Total Tax Credits a 

Oines 46, 58, Form 1040) 

For this report, total tax credits consisted of the 
following: 

(1) child care credit; 

(2) credit for the elderly and disabled; 

(3) foreign tax credit; 

(4) general business credit; 

(5) minimum tax credit; 

(6) other tax credits; 

(7) mortgage interest credit and any credits on 
prior year returns; and 

(8) earned income credit (EIC) used to offset 
income tax before credits. 

These amounts were deducted from income tax 
before credits to arrive at income tax after credits. 
For the statistics, the portion of the EIC which did 
not result in a negative amount was tabulated as 
"earned income credit used to offset income tax 
before credits." Any amount remaining of the EIC 
could be refunded or applied to other taxes, and 



78 



Individual Retunis/1989 



was classified separately as "earned income credit 
refundable portion, " or "earned income credit used 
to offset other taxes." All other credits were 
limited to the amount needed to offset income tax 
before credits and were not refundable. 



Total Tax Liability 

Oine 55 modified by the earned income credit, 
Form 1040) 

Total tax liability was the sum of income tax 
after credits, the alternative minimum tax, self- 
employment tax, social security tax on tips, tax 
from recomputing prior-year investment credits, 
taxes from individual retirement arrangements. 
Section 72 penalty taxes, and tax on golden para- 
chute payments. These taxes were then reduced by 
the earned income credit used to offset all other 
taxes (defined under "Earned Income Credit"). For 
the statistics, unlike the Form 1040, total tax 
liability did not include any advance earned in- 
come credit payments. 



Type of Tax Computation ▲ 

Oine 38, Form 1040) 

Tabulations in Table 3. 1 include two methods of 
computing the tax on income subject to tax. These 
methods were: 

(1) regular tax, as computed from the tax 
tables or tax rate schedules accompanying 
the Forms 1040, 1040A, or 1040EZ (see 
also "Regular Tax Computation"); and 

(2) Form 8615, used to compute the tax on 
investment income of children under 14. 



Unemployment Compensation 

(line 20, Form 1040) 

Beginning in 1987, all unemployment compen- 
sation had to be included in income. 



Unreimbursed Employee Business Expenses 

(line 20, Schedule A) 

See "Employee Business Expenses." 



Section 5 1989 Forms and Instructions 

Page 

Form 1040 and instructions 80 

Form 1040A (and Schedule 1) Ill 

Form 1040EZ 113 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 114 

Schedule C, Profit or Loss From Business (Sole Proprietorship) 115 

Schedule D, Capital Gains and Losses (and Reconciliation of Forms 1099-B) ... 116 

Schedule E, Supplemental Income Schedule 117 

Schedule F, Farm Income and Expenses 118 

Schedule R, Credit for the Elderly or the Disabled 119 

Schedule SE, Social Security Self-Employment Tax 120 

Form 2441, Credit for Child and Dependent Care Expenses 121 

Form 3800, General Business Credit 122 

Form 6251, Alternative Minimum Tax-Individuals 123 

Form 8582, Passive Activity Loss Limitations 123 

Form 8615, Computation of Tax for Children Under Age 14 Who Have 

Investment Income of More Than $1,000 125 

Form 8801, Credit for Prior Year Minimum Tax 126 

Form 8814, Parent's Election to Report Child's 

Interest and Dividends 127 



79 



80 



Individual Returns/1989 




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81 




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t! iiil H If I i !i llJiiii lilHl lit !i 11} ifhi! 1 ,i 






iSaill-fls lis 5 



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lili^ liZ^iJU ll-fl s?|C li^ii . |"?i!fa5?i lillii^ l^isi 11 

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= OC-^3 ^^ 




Individual Returns/1989 



J 03 



!f I 






V'^fTi^D ^— OHO ^.-•O^ifl 



— tTuD g— ■a>iO ^— 'CTut 



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35 



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Sooo OOOO oooo oooo oooo 

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4.666 3,791 5.065 3.847 
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4.694 3.806 5.093 3.875 


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25.250 25.300 
25.300 25.350 
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107 






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109 



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lit 



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112 



Individual Returns/1989 



al* 



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= 2i w" 
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3-?^ 



Individual Returns/1989 



113 



c ^^ .E-3 — 
S 2 S V £ 



: =11 g 



> o <^ 
O c c 



S-2 £ • 



c-c .E 






£0§ £, 



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11 



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£ S 5 E 

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n . , w — ra 

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- i >p 

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c ^ 

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— C r ^1 



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III 



Section 6 



Index 



References in the index are either to table or page 
numbers. Table references appear in the form "X.X" 
(for example 1.1, 3.2, etc.) or a capital letter (for 
example A, B, etc.), and page numbers are preceded 
by the letters pg. 



Additional standard deduction 

(See also Basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Description Pg 74 

Reported on Form 1040A returns 1.6 

Adjusted gross income less deficit 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross income . . 1.1 

Type and number of exemptions 2.3 

Definition Pg 59 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with modified taxable income .... 3.1 

Classified by marginal tax rate 3.4 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Returns with total income tax 3.2 

Time series, 1975-1989 A 

Adjustments 

(See Statutory adjustments) 
Advance earned income credit payments 

Definition pg 60 

Alimony paid 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 60 

Reported on returns with itemized 
deductions classified by marital status .... 2.2 



Alimony received 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 60 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

All other taxes 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 60 

All other tax payments 
Classified by: 

Size of adjusted gross income 1.4 

Definition pg 60 

Alternative minimum tax 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 61 

Reported on: 
Returns with modified taxable income .... 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) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Description Pg 74 

Reported on Form 1040A returns 1.6 

Business or profession net income or loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 



129 



130 



Individual Returns/1989 



Definition Pg 61 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 



Capital assets 

(See Sales of capital assets reported on 

Schedule D) 
Capital gains and losses 
(See also Sales of capital assets reported on 

Schedule D) 
Capital gain distribution reported on 
Form 1040 
Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 61 

Cash contributions deduction 
(See Contributions deduction) 
Casualty or theft loss deduction 

Classified by marital status 1.3 

Definition Pg 62 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Child care credit 

Change in law pg 4 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 62 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1975-1989 A 

Children at home exemption 
(See Exemptions) 

Children away From home exemption 
(See Exemptions) 
Contributions carryover 
(See Contributions deduction) 
Contributions deduction 

Classified by marital status 1.3 

Definition Pg 62 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Type of contribution 2.1 

Credit for federal tax on gasoline and special 
fuels 

Classified by: 
Size of adjusted gross income 3.3 



Definition Pg 62 

Credit for the elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 62 

Reported on returns with itemized 

deductions classified by marital status .... 2.2 

Time series, 1975-1989 A 

Credit from r^ulated investment companies 

Classified by: 
Size of adjusted gross income 3.3 

Definition Pg 63 

Credit to 1990 estimated tax 
(See also Overpayment refunded) 

Definition Pg 63 



D 



Deductible Points 

(See also Interest paid deductions) 
Reported on returns with itemized 

deductions 2.1 

Dependent exemptions 
(See Exemptions) 
Description of the sample 

Method of estimation Pg 14 

Processing and management 

of the sample Pg 14 

Sample design and selection criteria .... pg 13 

Sample redesign Pg 16 

Sample selection Pg 13 

Table presentation Pg 14 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg 63 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 



£ 



Earned income credit 

Change in law pg 4 

Definition Pg 63 

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 



Individual Retiinis/1989 



131 



Size of adjusted gross income 1.4, 3.3 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Used to offset other taxes 3.3 

Employee business expense 

(See also Unreimbursed employee business 
expenses) 

Change in law pg 5 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 63 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Estate or trust net income or loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 64 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Estimated tax payments 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition pg 64 

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 pg 64 

Exemptions 

Change in law pg 5 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 64 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2. 1 

Time series, 1975-1989 A 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 



Definition Pg 65 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Farm rental income or loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 65 

Reported on: 

Returns with itemized deductions .2.1 

Classified by marital status 2.2 

Filing requirements 

For children and other dependents pg 4 

For most people pg 3 

Description pg 1 

Filing status 
(See Marital filing status) 
Foreign earned income exclusion 
Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 65 

Reported on returns with itemized 

deductions 2.1 

Foreign tax credit 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 65 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1975-1989 A 

Forfeited interest penalty adjustment 
Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 65 

Form 1040 returns 
Classified by: 

Size of adjusted gross income 1.4 

Time series, 1975-1989 A 

Form 1040A returns 
Classified by: 

Size of adjusted gross income 1.6 

Time series, 1975-1989 A 

Form 1040EZ returns 
Classified by: 

Size of adjusted gross income 1.5 

Time series, 1975-1989 A 

Forms and instructions 

Form 1040 pg 80 

Form 1040A Pg HI 

Form 1040EZ Pg 113 

Form 2441 pg 121 

Form 3800 pg 122 

Form 6251 Pg 123 



132 



Individual Returns/1989 



Form 8582 Pg 123 

Form 8615 Pg 125 

Form 8801 pg 126 

Form 8814 Pg 127 

Schedules A & B pg 1 14 

Schedule C Pg 115 

Schedule D pg 116 

Schedule E Pg 1 17 

Schedule F pg 118 

Schedule R pg 119 

Schedule SE pg 120 



General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 65 

Reported on returns with itemized 
deductions classified by marital status .... 2.2 



H 



Heads of households, returns of 

(See also Marital filing status) 

Classified by size of adjusted gross income . . 1.2 
Home mortgage interest deduction 
(See Interest paid deduction) 



Income subject to tax 

(See Modified taxable income) 
Income tax after credits 
Classified by: 

Marginal tax rate 3.4 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Size of cumulated adjusted gross income . . 1.1 

Definition pg 66 

Reported on: 

Form 1040A returns 1.6 

Returns with modified taxable income .... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 



Income tax before credits 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 66 

Reported on: 
Returns with modified taxable income .... 3.1 

Returns with itemized deductions ....... 2.1 

Time series, 1975-1989 ............... A 

Income tax withheld 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition pg 66 

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) deductible 
payments, adjustment 

(See also Primary and secondary IRA payments) 
Classified by: 
Size of adjusted gross income ......... 1.4 

Definition pg 66 

Time series, 1975-1989 A 

Individual retirement arrangement (IRA) taxable 
distributions 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 67 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Interest paid deduction 

Change in law pg 5 

Classified by marital status 1.3 

Definition Pg 67 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Type of interest paid deduction 2.1 

Interest received 
(See Taxable interest received) 
Interest, tax-exempt 
(See Tax-exempt interest) 
Investment interest paid 
(See Interest paid deduction) 



Individual Retunis/1989 



133 



Itemized deductions 

(See Total itemized deductions and also specific type) 



Joint returns of husbands and wives 

(See also Marital filing status) 
Classified by: 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Reported on returns with total 
income tax 3.2 



M 



Marginal tax rates 

(See also Tax generated) 

Change in law pg 6 

Definition Pg 67 

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 

Definition Pg 67 

Reported on returns with itemized 

deductions 2.2 

Type of exemption 2.4 

Medical and dental expense deduction 

Classified by marital status 1.3 

Definition pg 68 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Method of estimation 

Description Pg 14 

Minimum tax credit 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition pg 68 

Reported on returns with itemized 

deductions 2.2 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg 68 



Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Miscellaneous medical expenses 
(See Medical and dental expense deduction) 
Modified taxable income 
Classified by: 

Marginal tax rate 3.4 

Tax generated at specific rate 3.5 

Definition pg 68 

Moving expense deduction 

Classified by marital status ........... 1.3 

Definition pg 68 

Reported on returns with itemized 
deductions 2.1 



N 



Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Change in law pg 5 

Classified by 1979 income concept B 

Nonjoint returns 

Reported on returns with total 

income tax 3.2 

Nonsampling errors 
(See Description of the sample) 
Nontaxable returns 
(See also Taxable and nontaxable returns) 

Definition Pg 76 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 



o 

Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 1.4 

Other contributions 
(See Contributions deduction) 
Other dependents 
(See Exemptions) 
Other income or loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 



134 



Individual Returns/1989 



Definition Pg 69 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Other tax credits 
Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 69 

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 1989 estimated tax: 
Classified by: 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 69 

Refunded: 
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 

Returns with itemized deductions 

classified by marital status 2.2 

Overpayment of windfall profit tax 
Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 69 



Parent exemptions 

(See Exemptions) 

Parent's election to report child's interest 
and dividends 

Definition Pg 69 

Reported on returns with 

modified taxable income 3.4, 3.5 

Classified by: 

Marginal tax rate 3.4 

Size of adjusted gross income 3.5 

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 

Definition Pg 70 



Reported on: 

Returns with itemized deductions . 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Passive losses 

Change in law pg 5 

Payment with request for extension of 
filing time 
Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 70 

Payments to a Keogh plan 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 70 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1975-1989 A 

Penalty tax on qualified retirement plans 
Classified by: 

Size of adjusted gross income 1.4, 3.3 

Definition pg 70 

Pensions and annuities 

Change in law pg 5 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg 70 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Personal exemption 
(See Exemptions) 
Personal interest deduction 
(See Interest paid deduction) 
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 C 

Predetermined estimated tax penalty 
Classified by: 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 7 1 

Prescription medicine and drug expense 
(See Medical and dental expense deduction) 



Individual Retunis/1989 



135 



Primary IRA payments 

(See also Individual retirement arrangement 
adjustment, deductible payments) 

Classified by marital status 1.3 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.2 

Processing and management of the sample 

Description Pg 14 



R 



Real estate taxes 

(See Taxes paid deduction) 
Refund 
(See also Overpayment refunded) 

Definition Pg 71 

Regular tax computation 
Classified by: 

Size of adjusted gross income 3.1 

Definition Pg 71 

Rent and royalty net income or loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Rent net income or loss 
Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 71 

Requirements for filing 

Description pg 1 

Retrospective income concept 

Classified by size of adjusted gross 

income and 1979 income concept B 

Description Pg 6 

Royalty net income or loss 
Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 71 



S Corporations 

(See Partnership and S Corporation net income 

or loss) 
Salaries and wages 
Classified by: 
Marital status 1.3 



Size of adjusted gross income 1.4 

1979 income concept . B 

Definition pg 72 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions ....... 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Sales of capital assets reported on 
Schedule D 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg 72 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Sales of property other than capital assets 
net gain or loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 73 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Sample design and selection criteria 

Description Pg 13 

Secondary IRA payments 
(See also Individual retirement arrangement 
adjustment deductible payments) 

Classified by marital status 1.3 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.2 

Self-employed health insurance adjustment 

Classified by size of adjusted gross income . . 1.4 

Definition Pg 73 

Self-employment tax 

Change in law pg 5 

Classified by: 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 73 

Separate returns of husbands and wives 
(See also Marital filing status) 

Classified by sources of income 1.3 

Single persons, returns of 
(See also Marital filing status) 
Classified by: 

Sources of income 1.3 

Size of adjusted gross income 1.2 



136 



Individual Returns/1989 



Size of adjusted gross income 

Classified by: 

Marital status 1.2 

Selected income and tax items 1.1 

Sources of income 1.4 

Type of tax computation 3.1 

Definition Pg 73 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2. 1 

Returns with modified taxable income .... 3.1 

Tax generated by rate 3.5 

Returns with total income tax 3.2 

Type of exemption 2.3 

Size of income 

Classified 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: 

Returns with itemized deductions 2.1 

Classified by: 

Marital status 2.2 

Size of adjusted gross income 1.4 

Definition Pg 73 

Social security taxes on tip income 
Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 74 

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 

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 pg 5 

Classified by marital status 1.2 

Definition Pg 74 

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 Pg 74 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Statutory adjustments 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income . 1.4 

1979 income concept B 

Definition Pg 74 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Type of adjustment 1.4 

Surviving spouses, returns of 
(See also Marital filing status) 
Classified by sources of income 1.3 



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 

Definition Pg 77 

Reported on: 
Returns with modified taxable income .... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Type of credit 3.3 

Tax due at time of filing 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 75 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 

classified by marital status 2.2 

Tax from recomputing prior-year investment 
credit 
Classified by size of adjusted gross income . . 3.3 
Definition Pg 75 



Individual Returns/1989 



137 



Tax generated 

Classified by: 

Marginal tax rate 3.4 

Tax generated at specified rate 3.5 

Definition Pg 75 

Reported on returns with modified 

taxable income 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 

Returns with modified taxable income .... 3.1 
Returns with itemized deductions 

classified by marital status 2.2 

Tax liability 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 78 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Tax payments 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Definition Pg 75 

Reported on returns with itemized 
deductions classified by marital status .... 2.2 

Type of tax payment 1.4 

Tax preparation fee 
(See Miscellaneous itemized deductions) 
Tax rates 
(See Tax generated) 

Change in law pg 6 

Tax-exempt interest 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 76 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Taxable income 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 



Marital status 1.2 

Size of cumulated adjusted gross income . . 1.1 

Tax generated at specified rate 3.5 

Definition Pg 76 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with modified taxable income .... 3.1 
Returns with itemized deductions ....... 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Taxable interest received 
Classified by: 

Marital status . 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg 76 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Taxable returns 

Classified by size of cumulated adjusted 

gross income 1.1 

Definition Pg 76 

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 

Definition Pg 77 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Type of taxes paid deduction 2. 1 

Total deductions 

Time series, 1975-1989 A 

Total income 

Classified by size of adjusted gross 

income and by 1979 income concept B 

Description pg 7 

Time series, 1975-1989 A 

Total income tax 

As percent of adjusted gross income 3.2 

Type of tax computation 3.1 

Average 1.1 

Type of tax computation 3.1 

Classified by: 

Marital status 1.3 

Number of exemptions 2.4 



138 



Individual Retiirns/1989 



Size of adjusted gross income 1.4 

1979 income concept B 

Marital status 2. 1 

Number of exemptions 2.3 

Size of cumulated adjusted gross income . . 1.1 

Definition Pg 77 

Reported on: 

Form 1040EZ returns 1.5 

Returns with modified taxable income .... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Total itemized deductions 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Marital status 1.2 

1979 income concept B 

Definition pg 77 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1975-1989 A 

Type of deduction 2.1 

Total personal credits 
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 
Definition Pg 78 



u 



Unemployment compensation 

Classified by: 

Marital status . 1.3 

Size of adjusted gross income 1.4 

Definition Pg 78 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Unreimbursed employee business expense 
(See also Miscellaneous itemized deductions 
and employee business expense) 
Reported on returns with itemized 
deductions 2.1 



w 

Windfall profit tax overpayment 

(See Overpayment of windfall profit tax) 



• U.S.COVHlNMENTPRINnNGOFnCE:l9 92 .3 12 -73 v?-. lef 




Department of the Treasury 
Internal Revenue Service 

Publication 1304 (Rev, 9-92) 



Catalog No. 63338H 



ISBN 0-16-038103-7 



9 780160"381 



034 



90000