BOSTON PUBLIC LIBRARY
DEPOSITORY ITEM
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DEC 9 1992
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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Additional unpublished information from individual income tax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
(fl
CO
«
*w
m
S
>•
J3
w'
E
0)
X
n
I-
■o
c
m
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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
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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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Individual Returns/1989
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Individual Returns/1989
123
o> °
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3
d 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
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