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Full text of "Individual income tax returns"

BOSTON PUBLIC UBBABY 



INDIVIDUAL INCOME 



nX REIURNS 1990 



▲ RETURNS FILED $ TAX COMPUTATIONS $ 
SALARIES & WAGES $ TAXABLE INCOME ▼ 

▲ EXEMPTIONS $ STANDARD DEDUCTIONS 
ADJUSTED GROSS INCOME $ INCOME TAX 
NET GAINS ▲ NET LOSSES T TAX LIABILITY 
ITEMIZED DEDUCTIONS $ ADJUSTMENTS T 
T 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 T TAX RATES ▲ 



STATISTICS OF INCOME DIVISION 



ISBN 0-16-036293-8 



780160"362934 



0000 




For sale by the U.S. Governmcnl Priming Office 
Supennlcndent of Documcnis. Mail Slop; SSOP, Washinglon, DC 20402 -')32» 
ISBN 0-16-036293-8 



Department 

ofthe 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 1990 

Publication 1304 (Rev. 8-93) 



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Margaret Milner Richardson 

Commissioner 



Michael Dolan 

Deputy Commissioner 

Phil Brand 

Chief Operations Officer 

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Additional unpublished information from individual income 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 returns, classified by size of adjusted gross income, is 
available on a reimbursable basis. A public-use tape file, the 
Individual Tax File, containing the records selected for the 
Statistics of Income sample is also available on a reimbursable 
basis. The 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 institutions, 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 and transmittals of publications and 
published tables. The SIS staff can be reached by telephone 
on (202) 874-0410, or by fax on (202) 874-0922. 



Suggested Citation: 

Internal Revenue Service 
Statistics of Income-1990 
Individual Income Tax Returns 
Washington, DC 1993 



RECBVED 



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Contents 

Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 1 

Changes in Law 3 

The 1979 Income Concept 5 

Comparison of Adjusted Gross Income with 1979 Income Concept 6 

Section 2 

Description of the Sample 

Sample Selection 11 

Sample Design and Selection Criteria 12 

Method of Estimation 12 

Table Presentation 12 

Processing and Management of the Sample 12 

Sample Redesign 14 

Section 3 

Basic Tables 

Part 1 — Returns Filed and Sources of Income 16 

Part 2 — Exemptions and Itemized Deductions 37 

Part 3 — Tax Computation 45 

Section 4 

Explanation of Tenns 59 

Section 5 

1990 Fonns and Instmctions 79 

Section 6 

Index 133 



Section 1 



Introduction and 
Changes in Law 



This report contains complete individual in- 
come tax data for Tax Year 1990. The statistics are 
based on a stratified probability sample of individ- 
ual income tax returns, selected before audit, which 
represents a population of approximately 1 14 mil- 
lion Forms 1040 (including returns filed electroni- 
cally), 1040A, and 1040EZ filed for Tax Year 1990. 

Table A on the following page presents se- 
lected income and tax items for Tax Years 1980, 
1985, 1988, 1989, and 1990, and provides the per- 
centage change for each item between 1989 and 
1990. When comparing income and tax items from 
different years, it is important to consider any changes 
in the tax law which may have affected the data. 

For Tax Year 1990, the number of individual 
tax returns filed increased 1.6 million, or 1.4 per- 
cent. Adjusted gross income (AGI) grew $149.1 
billion, or 4.6 percent for 1990, a slight drop-off 
from the 5.6 percent growth recorded for 1989. 
Four components of AGI showed sizable changes 
for 1990: net capital gain less loss dropped 22.3 
percent, taxable distributions from Individual Re- 



tirement Arrangements increased 26.5 percent, un- 
employment compensation climbed 27.8 percent, 
and total adjustments rose 38.3 percent (see Section 
1, Changes in £aw/ Total income tax, defined as 
the sum of income tax after credits and the alterna- 
tive minimum tax, grew 3.3 percent to $447.1 billion. 
This report is divided into six sections. Section 
1 explains the requirements for filing, changes in 
the law for 1990, and the 1979 Income Concept. 
Section 2 describes the sample of individual in- 
come tax returns upon which the statistics are based. 
Section 3 contains tables of detailed aggregate 
statistics on individual tax returns. Section 4 pro- 
vides explanations of the terms used in the tables. 
The tax forms and instructions appear in Section 5, 
and Section 6 contains a subject index. 

Requirements for Filing 

The Internal Revenue Code of 1986, as 
amended, provides the legal basis for the tax activ- 
ity detailed in this volume. The filing requirements 



Edward B. Gross, Jr. was responsible for the text and production of this report. Technical assistance was 
provided by Michael Strudler. This report was prepared under the direction of Jeff Hartzok. Chief, Retiuns 
Analysis Section, Individual Statistics Branch. 



Individual Returns 1990 



Table A.— Selected Income and Tax Items for Selected Years, 1980 — 1990 

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



Percent 

change, 1989 

to 1990 



ID 



121 



(3) 



14) 



lEI 



16) 



All returns 

Form 1 040 returns 

Form 1 040A returns 

Form 1 040E2 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 leturns 

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 adiusted gross income: 

Number of returns 

Amount 

Partnersfiip and S Corporation 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 CKemptions 

Total deductions: 

f^umber of returns ^ . . .i 

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 

Cflild care credit 

Credit for the elderly or disabled 

Foreign tax credit 

Income tax after credits 

Total income tax: 

Number of returns 

Amount 



93,902,469 

67,122,592 

36,779,877 

NA 

1,642,346,568 

1,613,731,497 

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

49,019,676 
102,009,444 

10,738,982 
38,761,263 

8,881,119 
56,129,164 

8.929,474 
29,669,600 

7,373,704 
43,339,736 



8,208,132 
4,106,381 



2,608,430 
■1,792,466 

13,148,919 
28,614,061 

2,564,421 
3,430,894 

668,936 

2,007,666 

227,925,098 

88,491,261 
346,000,156 

28,950,282 
218,028,139 
14,972,082 
69,404.276 
91.187,006 
25,809,608 

88,104,696 
1,279,986,360 

76,135,819 

266,294,316 

7,216,839 

966,439 

134,993 

1,341,676 

249,078,475 

73,906,244 
250,341,440 



101,660,287 

67,006,426 

18,124,702 

16,529,160 

2,401,033,782 

2,305,951,483 

87,198.001 
1,928,200,978 

64.626,434 
182.109.194 

16.627.679 
66.046,361 

11,900,341 
78,772,577 

12,679,494 
68.277.779 

13,133,295 
96,096,003 



9,644,496 
-12,963,726 

6,487,671 
-2,626,691 

2,620,861 
•12,006,483 

37,763,418 
96,082,299 

16.205,846 
38,211,574 

675,822 

6,181,993 

244.180,202 

96,848,626 

654,733,523' 

39,848,184 
405,023,525 

22,926,214 
128,084,618 
180,094,678 

47,962,848 

96,124,046 
1,820,740,833 

85,994,216 

332,166,333 

10,248,044 

3,127,702 

108,642 

782,661 

321,917,289 

82,846,420 
326,710,254 



109,708,280 

71,369,242 

19,066,166 

19,282,873 

3,111,221,671 

3,083,019.783 

93.257,370 
2,337,984,129 

69.421.338 
186,981,636 

22,903,166 
77,329,607 

13,671,440 
126,323,260 

14,309,236 
163,768,209 

16,481,248 
138,786,886 



9,985,858 
-1,278,809 

6,899.223 
67,080,226 

2,367,527 
-1,176,537 

10,747,370 
28,201,888 

6,361,421 
11,881,764 

814,686 

6,626,908 

221,884,006 

108,819,935 
685,954,065' 

31,902,986 
396,216,466 

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

60,949,273 

90.281,729 
2.069.966,980 

90.218.979 

418.889,166 

7.047.140 

3.812.849 

68,904 

1,087,203 

411.842.026 

87.135,332 
412.869,909 



112,136,673 

71,663,466 

20,478,063 

20,094,154 

3,280,931,125 

3,256,368,166 

96,487,922 
2,449,630,553 

69,881,648 
220,015,823 

23,079,692 
81,309,036 

14,160,696 
132,737,680 

16,069,662 
145,630,930 

16,816,830 
147,368,442 



9,747.254 
-1,438.266 

6.928.288 
63.092,066 

2,369,718 
-213,939 

9,926,729 
24,672,969 

5,824,914 
10,828,694 

822,363 

6,326,166 

223,766,252 

111,311,212 
740,409,033' 

31,972,317 
430,977,999 

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

56,469,206 

92,313,789 
2.173,345,881 

92,246,066 

438,240,138 

6,131,134 

2.439,471 

64,490 

1,311,742 

432,109,004 

89,178,365 
432,939,998 



113,717,138 

69,270,236 

26,917,288 

18,629,614 

3,439.401.579 

3.406.427.348 

96,729,912 
2,699,401,271 

70,369,662 
227,083,888 

22,904,441 
80,168.636 

14.637.691 
141.430.193 

12.121,625 
113,169,106 

17,014,091 
169.294.448 



10.258,013 
3,764,049 

5,977,468 
67,022,231 

2.321,154 
-433,762 

16,648,032 
33,974.231 

6.223.737 
9,868,219 

824.327 

6.777,646 

227,649,246 

112,796,712 
789.941.576 

32.174.938 
468.486.066 

21.466,687 
140.011.461 
208,354,360 

57,242.767 

93,148,332 
2,263,661,230 

93,089,368 

463,127,579 

6,831,187 

2,649,004 

61,898 

1,682,307 

446,296,392 

89,862,434 
447,126,703 



1.4 
-3.2 
26.6 

-7.8 
4.8 
4.6 

1.3 
6.1 

0.7 
3.2 

-0.8 
-1.4 

3.4 
6.6 

-19.5 
-22.3 

1.2 
8.1 



6.2 

NA 

0.8 
6.2 

-1.6 
NA 

67.7 
38.3 

-10.3 
-9.0 

0.2 
7.1 
1.7 

1.3 
6.7 

0.6 
6.4 
2.6 
6.6 
7.9 
3.2 

0.9 
4.2 

0,9 

3.4 
11.4 

4.5 
-4.0 
28.3 

3.3 

0.8 
3.3 



NA: Not applicable 

U: Unavailable 

' Includes capital gain distributions. 

' Includes total itemized deductions, charitable contributions for non-itemizers, and zero braci^et amount on non-itemized deductions. 

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



Individual Returns 1990 



Figure 1. — General Filing Requirements 



Marital Status 



Filing Status 



Age 



Gross Income 



Single (including divorced and 
legally separated) 



Single 



under 65 
65 or older 



$5,300 
$6,100 



Head of household 



under 65 
65 or older 



$6,800 
$7,600 



Married with a child and living apart 
from spouse during the last 6 
months of 1990 



Head of household 



under 65 
65 or older 



$6,800 
$7,600 



Married and living with spouse at 
the end of 1990 (or on the date 
spouse died) 



Married, joint return 



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



$9,550 
$10,200 
$10,850 



Married, separate return 



any age 



$2,050 



Married and not living with spouse 
at end of 1990 (or on the date 
spouse died) 



Married, joint or separate 
return 



any age 



$2,050 



Single 



under 65 
65 or older 



$5,300 
$6,100 



Widowed before 1990 and not 
remarried in 1990 



Head of household 



under 65 
65 or older 



$6,800 
$7,600 



Qualifying widow(er) with under 65 
dependent child 65 or older 



$7,500 
$8,150 



for Tax Year 1990 were generally based on gross 
income, filing status, marital status, age, and to a 
lesser extent on dependency and blindness. Gross 
income included all income received in the form of 
money, property, and services that was not ex- 
pressly exempt from tax. Generally, a citizen or 
resident of the United States was required to file a 
tax return if gross income for the year was at least 
as much as the amount shown for the appropriate 
filing status in Figure 1. If the taxpayer could be 
claimed as a dependent by another person (such as 
a parent). Figure 2 was used. 

In addition to the general filing requirements, 
an individual was obligated to file a return for Tax 
Year 1990 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; 

• alternative minimum tax; 

• tax on an individual retirement arrange- 
ment (IRA) or qualified retirement plan, 



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

2. received any advance earned income credit 
(AEIC) payments; 

3. had net earnings from self-employment of at 
least $400; and 

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

Data shown in this report include individuals 
who were not required to file tax returns, but did so 
for any of a number of reasons. For example, an 
individual might have filed a return to obtain a 
refund of tax withheld, or to take advantage of the 
earned income credit. 



Changes in Law 

All major changes in effect for Tax Year 1990 
which influenced the Statistics of Income data are 
listed below in alphabetical order. Section 4, Expla- 



Individual Returns 1990 



Figure 2. — Filing Requirements for Children and Other Dependents 



If someone (such as a parent) can claim the filer as a 
dependent, and any of the four following conditions apply, 
he or she must file a return. 



In this figure, unearned income includes taxable interest 
and dividends. Earned income includes wages, tips, and 
taxable scholarships and fellowships. 



1. Single dependents under 65 

Must file a return if — 



Unearned 
income was: 



and 



the total of that income plus 
earned income was: 



$1 or more 
$0 



more than $500 
more than $3,250 



2. Single dependents 65 or older or blind 

Must file a retum if — 

• Earned income was more than $4,050, or 

• Unearned income was more than $1,300 ($2,100 if 65 or 
older and bhnd), or 

• Gross income was more than the total of earned income 
(up to $3,250) or $500. whichever is larger, plus $800 
($1,600 if 65 or older and blind). 



nation of Terms, provides more detailed explana- 
tions and definitions of the terms used in this report. 



Deduction for One-Half of Self-Employment 
Tax 

Beginning in 1990, if an individual had income 
from self-employment and he or she owed self-em- 
ployment tax, the taxpayer was allowed to deduct 
one-half of that tax. The deduction was entered on 
Form 1040, line 25 as an adjustment to total in- 
come. 



Earned Income Credit 

The earned income credit was increased to a 
maximum $953 for 1990. Some credit was avail- 
able to qualified individuals whose earned income 
and AGI were each less than $20,264. For 1 989, the 



3. Married dependents under 65 

Must file a retum if — 

• Earned income was more than $2,725, or 

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

• Gross income was at least $5 and spouse files a separate 
retum on Form 1040 and itemizes deductions 

4. Married dependents 65 or older or blind 

Must file a retirni if — 

• Eamedincome was more than $3,375, or 

• Unearned income was more than $1,150 ($1,800 if 65 or 
older and blind), or 

• Gross income was more than the total of earned income 
(up to $2,725) or $500. whichever is greater, plus $650 
($1,300 if 65 or older and blind) 

• Gross income was at least $5 and spouse files a separate 
retum on Form 1040 and itemizes deductions. 



maximum credit was $910, and it phased out en- 
tirely if income or earnings exceeded $19,340. 

Exemptions 

The amount of each individual personal ex- 
emption increased to $2,050 for 1990 from $2,000 
for 1989. The deduction for exemptions phased out 
for taxpayers with taxable income above certain 
limits. The limits, which varied according to mari- 
tal status, were adjusted for inflation for Tax Year 
1990. 

Exclusion of Interest from Series EE U.S. Savings 
Bonds 

If a taxpayer cashed series EE U.S. savings 
bonds in 1 990 that were issued after 1 989, he or sne 
may have been able to exclude from income part or 
all of the interest paid on those bonds. The follow- 



Individual Returns 1990 



ing requirements must have been satisfied to ex- 
clude any part of the interest: 

1. the bonds were issued in the name of the 
taxpayer (or, if married, in the names of the 
taxpayer and spouse), and he or she was age 
24 or older before the bonds were issued; 

2. the taxpayer paid qualified higher education 
expenses during 1990 for him- or herself, a 
spouse, or a dependent; and 

3. the taxpayer's filing status was single, married 
filing a joint return, head of household, or 
qualifying widow(er) with dependent child. 

Interest Paid Deduction 

For 1990, the deductible portion of personal 
interest was limited to 10 percent of expenditures 
for personal interest. These expenditures included 
interest on credit cards, car loans, or personal loans. 
For 1989, 20 percent of personal interest was de- 
ductible. 

Passive Losses 

Under the Tax Reform Act of 1986, some of 
the "passive losses" (i.e., those generated by any 
trade, business, or rental activity in which the tax- 
payer did not materially participate) entered into 
before October 23, 1986 were allowed to offset 
"nonpassive income." For Tax Year 1990, 10 per- 
cent of such losses were allowed to offset nonpas- 
sive income; for 1989, 20 percent of passive losses 
were allowed to offset nonpassive income. The 
disallowed passive losses for 1990, in many cases, 
could be carried forward to offset future passive 
income. 

Standard Deduction 

As an adjustment for inflation, the standard 
deduction was increased for Tax Year 1990. The 
standard deduction rose from $3, 100 to $3,250 for 
single taxpayers, from $5,200 to $5,450 for those 
filing joint returns, from $2,600 to $2,725 for mar- 
ried filing separately, and from $4,550 to $4,750 for 
heads of households. 



The 1979 Income Concept 
A Retrospective Income Definition 



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 avail- 
able 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 1 980 's — 
the Economic Recovery Tax Act of 1981, the Tax 
Equity and Fiscal Responsibility Act of 1982, the 
Tax Reform Act of 1 984, and the Tax Reform Act 
of 1986 — made significant changes to the compo- 
nents 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 comparisons both before 
and after the major tax legislation of the 1980's. 

The result was a retrospective income defini- 
tion known as the 1979 Income Concept, reflecting 
a base period from 1979 through 1986. It was 
calculated using only data available from individu- 
al 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 ex- 
cluded from AGI for the base years were fully 
included 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 in- 
come calculation. Total pensions, annuities, IRA 
distributions, and roll-overs were added, including 
the non-taxable portions that were excluded from 
AGI. Social security benefits were omitted because 
they were not reported on tax returns until 1984. 
Also, any depreciation in excess of straight-line 



Individual Returns 1990 



depreciation, which was subtracted in computing 
AGI, was added back. 

Deductions that could be subtracted in the 
calculation of the 1979 Income Concept were lim- 
ited to employee business expenses, alimony paid. 



Figure 3.— Calculation of the 1979 
Income Concept for 1990 



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 compensation 

Depreciation in excess of straight-line 
depreciation^ 

Total pension income reported^ 

Other net income' 

minus ( — ): 

Disallowed passive losses^ 

Moving expenses 

Alimony paid' 



Included in AGI for Tax Year 1990. 

Not fully included in AGI for Tax Ye<u- 1990. 

Nol included in AGI for Ta.x Year 1990. 



and moving expenses. These same items were also 
subtracted in computing AGI until 1987 when un- 
reimbursed business expenses and moving expenses 
were changed from adjustments to itemized deduc- 
tions. The amount reported for these two expenses 
by taxpayers who itemized deductions was sub- 
tracted in the calculation of the 1979 Income Con- 
cept. Taxpayers who did not itemize deductions, 
however, could not claim either of these two ex- 
penses because they were not allowed as "adjust- 
ments" 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 (TRA) made 
extensive changes to the calculation of AGI begin- 
ning with 1987. These changes made necessary a 
revision of the calculation of the 1979 Income 
Concept, 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 "adjustments" in 
figuring AGI beginning with Tax Year 1987. Since 
passive losses had been fully deductible for both 
income measures prior to 1987, the disallowed 
passive losses had to be deducted in the 1979 
Income Concept calculation 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 1988, 
1989, and 1990 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 1990 using AGI and the 
1979 Income Concept, classified by size of 1990 
AGI 

Income, as calculated by the two measures, 
showed little difference for 1990. Before TRA be- 



Individual Returns 1990 



Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1990 

(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 




1 990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




111 


(21 


(3) 


(41 


(5) 


16) 


(7) 


(8) 




113,717 

32,336 

25.466 

17.411 

12.283 

8.837 

6.984 

3.657 

2.237 

1.433 

910 

1.206 

582 

331 

210 

399 

163 
83 

130 
61 


3,405,427 

107,639 

375.014 

429.530 

426.385 

394,731 

326,649 

236,164 

1 66,648 

121.183 

86.095 

133,661 

79.304 

53.454 

39.259 

95.637 

56.619 

36.749 

87.142 

154.676 


113.717 
32.092 
25.372 
17.548 
12.578 
8.768 

6,810 

3.591 

2.239 

1.435 

938 

1.234 

644 

347 

221 

424 

177 

88 

146 

66 


3,442.662 
97.272 

373,552 
433.488 
436.208 
391.889 

317,288 

231.804 

166,894 

121.421 

88.873 

136.528 

87.698 

56.009 

41.232 

102.094 

60.657 

39.341 

97.866 

162.447 


96.730 
25.532 
20.816 
15.377 
11.096 
8.117 

5.527 

3.360 

2.077 

1.300 

824 

1.056 

495 

284 

178 

329 

132 
69 

108 
51 


2.699.401 

123,092 

284,387 

349,965 

355,079 

327.775 

271,826 

194.770 

136.707 

94.859 

66,276 

94,409 

61.181 

34.460 

23.961 

54.373 

29.193 
19.620 
42.188 
45.279 


96.730 

25.455 

20,702 

15,302 

11,329 

8.108 

6,432 

3,329 

2,079 

1,310 

844 

1,079 

640 

297 

182 

361 

142 
74 

121 
66 


2.699,401 
136 699 


Under S 1 000 


S10.000 under S20.000 


284,612 
348,426 
360,609 
327,883 

267,238 




S30 000 under S40 000 . . 


S40 000 under S50 000 






S70 000 under S80 000 


135 105 


S80 000 under S90 000 


93,299 
65,637 
93,453 
53,183 
33.872 
22.944 
53.995 

28.592 
18.932 
41.350 
42.988 


S90.000 under SI 00,000 

SI 00,000 under SI 25,000 

S126, 000 under S160,000 

SI 60.000 under SI 76 000 

SI 76.000 under S200,000 

S200.000 under S300.000 

S300.000 under S400.000 

S400,000 under S500,000 

S 500.000 under SI. 000, 000 

SI, 000, 000 or more 




Taxable interest received 


Dividends in AGI 


Dividends received 


Size of income 


1990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




191 


(10) 


(11) 


(12) 


(13) 


114) 


(161 


(16) 




70,370 

13,613 

12,631 

11,093 

9.229 

7,642 

5,394 

3.399 

2.103 

1.373 

885 

1.176 
570 
325 
207 
396 
161 

83 
129 

61 


227.084 

19,967 

31,276 

24,812 

22.196 

18,619 

16,076 

11.409 

8.036 

7.182 

4.986 

9.327 

6.186 

3.659 

2.841 

7.799 

4.900 

3.234 

8,341 

17,338 


70,370 

13.404 

12.469 

11,217 

9,626 

7,476 

6,225 

3,341 

2.116 

1,367 

918 

1,206 

630 

341 

218 

420 

176 

88 

146 

66 


227.084 

20,653 

31,127 

27,331 

24,090 

18,177 

13,189 

10,619 

7,744 

6,148 

6,189 

9,168 

6.187 

3.801 

2.885 

7.527 

4.999 

3.082 

8.240 

17,036 


22.904 
3.215 
3,186 
2,883 
2,815 
2,535 
2,171 
1.656 
1.068 
781 
618 

750 
390 
228 
152 
299 
129 

66 
111 

55 


80.169 

4.158 
6.206 
5.772 
5.469 
5.158 
5.260 
4.567 
3.199 
2,602 
2,104 
4,171 
3,065 
2,040 
1,681 
4,289 
2,723 
1,806 
4.869 
11.161 


22,904 

3.127 

3.082 

3.017 

2.916 

2.532 

2.061 

1.503 

1,070 

776 

636 

756 

430 

234 

166 

320 

137 

71 

125 

59 


80.169 
4.217 
6.098 
6,361 
6.504 
5.084 
4.906 

■3.992 


Under SI 0,000 


S10,000 under S20,000 


S20,000 under S30,000 

S30,000 under S40,000 

S40,000 under S60,000 

S60.000 under S 60,000 


S60.000 under S70,000 


S 70.000 under SSO.OOO 


S80.000 under S90,000 ... 


2,619 
2,307 
4,026 
2.946 
2,218 
1,251 
4,500 
2.558 
1.766 
4.940 
11.137 


S90.000 under SI 00,000 

SI 00,000 under SI 26.000 

S125,000 under S160,000 

SI 60.000 under SI 76.000 

S 1 75.000 under S200.000 

S200.000 under S300.000 

S300.000 under S400.000 

S400.000 under S500.000 

S500.000 under SI. 000.000 

S 1 .000,000 or more 




Business or profession net income less loss 


Sales of capital assets 


Size of income 


1990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




1171 


(181 


1191 


1201 


1211 


(22) 


(23) 


124) 




14.638 

3.096 

2.474 

2.249 

1.872 

1.403 

1.036 

673 

424 

321 

208 

297 
176 
98 
64 
121 
50 
23 
37 
18 


141,430 

2,610 

13.630 

14.503 

13.422 

11,233 

9,931 

8,307 

6,554 

6,312 

4,946 

10,046 
7,694 
4,833 
3,376 
7,963 
4,263 
2,986 
4,767 
4,174 


14.638 

2.940 

2.449 

2.248 

1.960 

1.401 

1.029 

673 

439 

316 

230 

317 

193 

111 

72 

128 

62 

27 

43 

20 


141,430 

1.129 

13.033 

13.592 

13.137 

10.706 

10.070 

8.287 

6.270 

6,904 

6,207 

10.867 

7.600 

6.410 

4,167 

8,638 

4.699 

3.082 

6.320 

4.313 


16.249 

2.159 

2.076 

1,813 

1,702 

1,645 

1,298 

994 

720 

556 

379 

594 
333 
216 
135 
282 
118 

64 
110 

66 


114,792 
6,138 
1.964 
2.393 
2.438 
3.947 
3.642 
2,918 
2.860 
2.831 
2.333 

5,188 
4,135 
3,751 
2,613 
8,241 
5,196 
3,669 
11,142 
39.626 


16,249 

2,166 

2.018 

1.862 

1.812 

1.600 

1.228 

966 

706 

666 

384 

684 

363 

214 

146 

291 

124 

69 

123 

69 


114.792 
6.863 
1 786 


Under SIO 000 


SIO.OOO under S20, 000 


S20.000 under $30,000 


2,624 
3,007 
3,954 
3.429 
2.717 
2,831 
2,720 
2,615 

4.747 
4.1 11 
3.428 
2.632 
8.299 
4.972 
3,661 
11,041 
39,657 


$30,000 under S40 000 . 


S40.000 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 

SI 25,000 under SI 50.000 

S 1 50.000 under $ 1 75.000 

SI 75.000 under S200.000 

$200,000 under $300.000 

$300,000 under $400,000 

S400.000 under $500.000 

S600.000 under $1,000,000 

SI .000.000 or more 



Footnotes at end of table. 



Individual Returns 1990 



Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1990 

(All figures are estimates based on samples — numbers of returns are in thousands and money amounts are in millions of doltarsi 





Rents, royalties, and farm rental net income less loss 


Partnership and S Corporation net income less loss 




1990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 




1261 


(261 


1271 


128) 


(291 


(301 


(31) 


(32) 




10,268 

1,311 

1,496 

1,442 

1,288 

1,072 

896 

636 

431 

349 

229 

342 

197 

116 

80 

170 

72 

37 

63 

34 


3,764 

(1,729) 

(118) 

(358) 

(1,251) 

(890) 

(281) 

(712) 

(334) 

145) 

46 

130 

1,096 
602 
846 

1.617 
972 
647 

1.647 

2.079 


10,268 

1,268 

1,486 

1,490 

1,311 

1.048 

883 

612 

446 

338 

227 

364 

215 

126 

78 

172 

73 

38 

67 

36 


3,764 

■1,698 

-378 

-266 

-1,231 

-661 

-309 

-617 

-489 

-48 

31 

146 

945 

570 

826 

1,608 

949 

665 

1,664 

2,167 


5.977 
615 
572 
626 
696 
677 

486 
397 
296 
240 
198 
343 
215 
154 
104 
236 
111 

61 
102 

62 


67,022 



549 

1,436 
994 

1,618 

1,608 

2,181 ■ 

1,669 

1.462 

1.419 

4.317 

3.220 

2.908 

2.757 

8.582 

6.458 

3.626 
11,412 
28,868 


5,977 
612 
666 
611 
652 
661 
467 
362 
290 
249 
207 
334 
230 
162 
106 
239 
115 

63 
110 

55 


67.022 
-19,027 




S10 000 under S20 000 


402 


S20 000 under S30 000 . . . 


1,292 




959 


S40.000 under S60.000 


1,632 


S 60,000 under S 60,000 


1,485 


S60 000 under S70,000 


1.882 




1,874 


S80 000 under S90 000 


1,868 


S90.000 under SI 00.000 

SI 00.000 under SI 25.000 

S 1 26.000 under S 1 60.000 

SI 60.000 under SI 76.000 

SI 76.000 under S200.000 

S200.000 under S300.000 

8300,000 under S400.000 

3400.000 under S600.000 

S500.000 under SI. 000.000 

S 1 .000.000 or more 


1.206 
3,143 
4.163 
2.460 
3.289 
8.754 
6,690 
4.006 
11.697 
29,460 




Nondeductible passive losses 


Estate and trust net income less loss 


Size of income 


1990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 

returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




133) 


(341 


(361 


(361 


(371 


(381 


(39) 


(401 




1.685 
124 
102 
86 
112 
131 

126 

103 
87 
66 
49 

104 
98 
87 
55 

114 

51 
28 
46 
20 


23,299 

6.894 

217 

326 

1,298 

630 

481 

647 

304 

366 

271 

869 

1,126 

1,029 

747 

2.169 

1,368 

734 

1.699 

2,368 


1.686 

143 

109 

98 

136 

127 

99 

82 

79 

68 

60 

104 

103 

76 

60 

110 

48 

27 

46 

20 


23,299 

10.864 

692 

461 

663 

468 

416 

269 

327 

367 

606 

761 

923 

742 

465 

1,374 

876 

623 

1.247 

1.596 


619 
81 
61 
49 
60 
36 
36 
37 
24 
16 
16 
22 
19 
10 
8 
16 

11 
6 
9 
6 


4.166 

137 

192 

112 

101 

142 

169 

134 

88 

69 

164 

109 

124 

95 

126 

275 

285 

148 

466 

1.259 


519 
77 
62 
69 

48 
42 

37 

36 

20 

19 

16 

21 

19 

9 

6 

17 

11 

6 

9 

7 


4,166 
86 


Under SI 0.000 


S10 000 under S20 000 . . 


171 


820,000 under 830,000 


166 


830 000 under 840 000 


110 


840 000 under 860 000 


129 


S50 000 under 860 000 


168 


860,000 under 870,000 


82 


S70 000 under 880 000 


113 




115 


890,000 under 8100,000 

81 00,000 under 8126,000 

8 1 26,000 under 8 1 60,000 

8 1 60,000 under 8 1 76,000 

8176,000 under 8200.000 

8200.000 under 8300.000 

8300.000 under 8400.000 

8400.000 under 8600.000 

8600.000 under 81.000.000 

8 1 ,000,000 or more 


164 

63 

186 

70 

126 

276 

289 

162 

444 

1,287 




Pensions and annuities in AGI ' 


Pensions and annuities ' 


Total statutory adjustments 




1990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




1411 


1421 


(431 


(441 


(461 


(461 


1471 


(48) 




18.979 

2.774 

4,896 

3,206 

2,261 

1,922 

1,366 

830 

609 

320 

210 

294 

133 

61 

45 

80 

31 

15 

26 

12 


176.849 

11.360 

34,743 

29,219 

22,484 

21,347 

16,239 

10,486 

6,829 

4,822 

3.280 

6.324 
2.670 
1.292 
940 
2.233 

1.116 

622 

1,270 

1,674 


20.462 

2.732 

4,907 

3,474 

2,670 

2,023 

1.407 

932 

621 

422 

292 

398 

218 

107 

68 

134 

67 

26 

62 

23 


249.835 

11.678 

36.074 

32.893 

27.782 

23.789 

16.603 

12.617 

10.291 

8.489 

6.311 

10,493 

8,160 

4,611 

3,062 

8,116 

6.935 

3.086 

11.631 

9,614 


16.648 

2.686 

2,887 

2,973 

2,341 

1,866 

1,067 

722 

453 

333 

226 

368 

202 

117 

76 

163 

71 

36 

66 

28 


33.974 

1.836 

3,421 

4,366 

3,996 

3,041 

2,266 

1,927 

1,469 

1,293 

1,096 

2.027 

1.464 

1.014 

664 

1,629 

877 

478 

734 

399 


10,616 

619 

866 

1.231 

1,663 

1,700 

1.371 

974 

664 

385 

270 

349 

180 

101 

69 

109 

38 

17 

27 

11 


36 369 


Under SI 0.000 


2,828 


810 000 under 820 000 


3,062 


820.000 under 830 000 


3,666 


$30,000 under 840.000 


4,371 


840 000 under 860 000 


4.191 


850 000 under 860 000 


3.675 


860.000 under 870.000 


2.694 


870,000 under 880,000 


2.084 


880 000 under 890 000 


1.617 


890,000 under 8100,000 

8100,000 under 8126,000 

8126.000 under 8160.000 

3160.000 under 8176.000 

8 176.000 under 8200.000 

8200.000 under 8300.000 

8300.000 under 8400.000 

8400.000 under 8500.000 

8600.000 under 81.000.000 

8 1 .000.000 or more 


1.167 
1.721 
1,072 
799 
402 
937 
407 
235 
384 
286 



Footnotes at encj of table. 



Individual Returns 1990 



Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1990 

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





Total itemized deductions 


Taxable income 




1990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




149) 


1501 


(61) 


162) 


1631 


154) 


166) 


(661 




32.175 

752 

2.490 

4,009 

6.092 

5,219 

4.444 

3.029 

1.976 

1.293 

841 

1.139 

562 

321 

201 

389 

158 

81 

128 

60 


468,486 

6,661 

22.752 

35.284 

48,433 

65,928 

63,702 

41,770 

30.739 

22,828 

16,422 

26,808 

16,642 

10,613 

7,602 

16.897 

8,966 

6,690 

12,122 

19,936 


32,136 
815 
2,474 
4,041 
6,201 
6,167 
4,286 
2,975 
1,936 
1,267 
866 

1,142 
697 
326 
208 
406 
171 
86 
141 
66 


437,936 
7,436 
20,278 
34,990 
47,666 
52,681 
49,786 
39,063 
28,934 
21,007 
16,646 

26,129 

15,477 

10,242 

6,938 

16,172 

8,860 

6,626 

12,340 

19,776 


93,148 

14,336 

23,184 

17,220 

12,236 

8,817 

6,974 

3,661 

2,234 

1,431 

909 

1,204 

681 

330 

210 

398 

162 

83 

130 

60 


2,263,661 
26,722 
166,826 
267,370 
280,505 
270,450 

229,109 

168,943 

120,927 

89,003 

63.774 

99.104 

60.055 

40.922 

30.416 

76,296 

45.692 

30.669 

74.317 

134,564 


93,148 

14,331 

22,946 

17.323 

12.505 

8.750 

5.750 

3.678 

2.229 

1.431 

933 

1,231 

643 

344 

220 

423 

177 

88 

144 

66 


2,263,661 
26,593 


Under SI 0.000 


SIO 000 under S20.000 


164 432 


S20.000 under S30.000 . 


259 493 


$30,000 under $40.000 


288,016 


$50,000 under S60.000 


222,146 






S70 000 under S80 000 


1 18 891 


S80 000 under S90 000 


87 549 


S90,000 under SI 00,000 

$100,000 under $126,000 

$ 1 26,000 under $ 1 60,000 

S 1 60,000 under S 1 76,000 

$175,000 under $200,000 

S200,000 under $300,000 

$300,000 under $400,000 

$400,000 under $600,000 

$600,000 under $1,000,000 


64,047 
98,051 
62.820 
40,508 
30,506 
77,449 
46,105 
30,996 
76,262 
136,025 








Total tax credits 


Total income tax 


Size of income 


1 990 Adjusted Gross Income 


1979 Income Concept 


1990 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




1671 


168) 


169) 


160) 


161) 


(62) 


163) 


1641 


All returns, total 


12,484 

604 

6,789 

1,473 

1,194 

966 

783 

499 

311 

206 

124 

166 

91 

52 

40 

76 

34 

20 

34 

21 


6,831 
81 

2,099 
624 
609 
468 
374 
269 
174 
128 
101 

196 
187 
114 

92 
262 
139 

98 
264 
664 


12,484 

607 

6,707 

1,636 

1,217 

962 

771 

498 

304 

194 

136 

173 
92 
64 
42 
78 

36 
21 
37 
22 


6,831 
92 

2,078 
620 
613 
460 

367 
243 
153 
130 
101 
164 
166 
111 
100 
308 

187 
101 
279 
670 


89,862 

13.787 

20.511 

17.180 

12.216 

8.812 

6.974 

3.650 

2.233 

1.430 

910 

1.204 

581 

330 

210 

398 

162 
83 

130 
61 


447,127 
3,946 
22,906 
38,960 
46,303 
44,862 

40,636 
32,666 
24,870 
19,183 
14,261 
23,403 
16,228 
10,890 

8,302 
21,682 
13,166 

8,689 
20,942 
37.342 


89,862 

13,782 

20,294 

17,279 

12,476 

8,744 

5,787 

3,578 

2,227 

1,429 

932 

1,230 

642 

343 

220 

423 

177 
88 

144 
66 


447 127 


Under $10.000 


4,166 


$10,000 under S20 000 


22 799 


$20,000 under $30,000 


39,316 


$30,000 under $40,000 




$40,000 under $60,000 




$60,000 under $60,000 


39,636 


$60 000 under $70 000 


31 907 


$70,000 under $80,000 


24 390 


$80,000 under $90,000 


18,849 


$90,000 under SI 00.000 

SI 00,000 under $126,000 

$126,000 under $160,000 

$160,000 under $176,000 

SI 76,000 under $200,000 

$200,000 under $300,000 

$300,000 under $400,000 

$400,000 under $500,000 

$500,000 under $1,000,000 


14,312 
23,016 
16,820 
10.680 

8,262 
21,868 
13.022 

8,755 
21 190 
37,756 





' Individual Retirement Arrangements are included in the calculation of "Pensions and annuities in AGI" and "Pensions and annuitie 
NOTE: Detail may not add to totals because of rounding. 



came effective, a comparison of income measured 
by AGI with that measured by the 1979 Income 
Concept showed significant differences at income 
levels of $200,000 or more. But, with the elimina- 
tion of preferential treatment of various income 
items by TRA, such as the exclusion of a portion 
of capital gains, much of the difference disap- 
peared. 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 4.8 percent for 1990; 
total income for the group $200,000 and above 
increased 5.8 percent following an increase of 2 3 
percent for 1989. Total income tax reported for the 
$200,000 and above income group increased 5.0 
percent for 1990, after dropping 2.8 percent for 
1989. 

The average tax rates (income tax as a percent- 
age of total income) for each income class and both 
income concepts for years 1986 through 1990 are 



10 



Individual Returns 1990 



Figure 4. -Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 Income Concept 


1986- 


1990 






Total income tax as a percentage of 






Taxes as a percentage of 




Size of Income 




adjusted gross income 






1 979 Income Concept 






1986 


1987 


1988 


1989 


1990 


1986 


1987 


1988 


1989 


1990 




(1) 


(2) 


(3) 


(4) 


(51 


(6) 


(7) 


18) 


(91 


(101 




14.8 

4.3 


13.3 
4.0 


13.4 

4.0 


13.3 
3.8 


13.1 

3 7 


13.3 

4 9 


13.1 
4 2 


13.3 


13.2 


13.0 


Under $10,000 


510,000 under $20,000 


7.8 


6.8 


6.5 


6.4 


6 1 


7 6 


6 7 


6 5 






$20,000 under $30,000 


10.6 


9 4 


9 3 


9 3 


9 1 


10 


9 3 


9 3 






$30,000 under $40,000 


12 2 


10 6 


10 9 


10 9 


10 6 


1 1 6 


10 7 


10 7 






$40,000 under $50,000 


13.8 


1 1.8 


1 1.6 


1 1.5 


1 14 


12.6 


11.7 


1 1.7 


1 1 5 


1 1 5 


$50,000 under $60,000 


15.5 


13.5 


13.2 


12.9 


12,4 


13.8 


13 4 


13.2 


12.9 


1 2 5 


$60,000 under $70,000 


16.9 


15.1 


14.5 


14.2 


13.8 


14.9 


15.0 


14.5 


14.2 


13 8 


$70,000 under 580,000 


18.7 


16.5 


15.6 


15.3 


14 9 


15.8 


16.2 


15,4 


15 2 


14 6 


580,000 under 590,000 


19,9 


17.8 


16.6 


16.2 


15.8 


16.7 


17,5 


16,1 


16,2 


15 5 


590,000 under 5100,000 


20.8 


18.8 


17.4 


17.3 


16.6 


16 8 


18 1 


17,1 


16 8 


16 1 


5100,000 under 5125,000 


23.1 


20.1 


18.8 


18.4 


17.5 


18.3 


19 3 


18.0 


17,7 


16.9 


$125,000 under $150,000 


25.2 


21.8 


20.3 


19.8 


19.2 


19.0 


20,6 


19.6 


18 8 


18 


$150,000 under $175,000 


28.0 


23.0 


21.6 


21,1 


20.4 


19.3 


21,2 


20.6 


20 


19.1 


$175,000 under $200,000 


29.3 


23.9 


22.5 


21 8 


21.1 


20.3 


22,5 


21.6 


20,7 


20.0 


$200,000 under $300,000 


31.1 


25.8 


23.7 


228 


22.6 


22.6 


23,8 


22.3 


21.5 


21.4 


$300,000 under $400,000 


33.7 


27.0 


24.0 


23.6 


23.7 


22.6 


24,5 


22.6 


21.9 


21.5 


$400,000 under $500,000 


36.2 


28.2 


24.1 


23.9 


23.6 


23.4 


26,5 


23.2 


22.7 


22.3 


$500,000 under $1,000,000 


38.4 


29.0 


24.6 


24.0 


24.0 


23 7 


26,7 


23.5 


22.0 


21.7 




40.2 


28.6 


25.0 


24.2 


24.1 


21.4 


268 


24.5 


23.2 


23 2 







shown in Figure 4. Based on the 1979 Income 
Concept, average tax rates declined or remained the 
same from 1 989 to 1 990 in most income categories. 
At incomes between $70,000 and $200,000 the 
decreases were larger, with the largest decrease 
between $150,000 and $175,000. 

When average tax rates for 1 990 (based on the 
1979 Income Concept) are compared to those for 
1986 (before tax reform), the rates declined in all 
income categories except the $1,000,000 and over 
income category, which showed an increase of 1.8 
percentage points. Although this higher average tax 
rate for 1990 was calculated using a lower maxi- 
mum marginal tax rate — 28 percent for 1990 com- 
pared to 50 percent for 1 986 — it was calculated on 



income which included all capital gains (long-term 
gains could be partially excluded from income for 
1986). Also, certain deductions from income that 
were allowed for 1986, were limited or eliminated 
beginning with 1987. 



Notes and References 

[ 1 ] Hostetter, Susan, "Measuring Income for Devel- 
oping and Reviewing Individual Tax Law Changes: 
Exploration of Alternative Concepts," Statistics of 
Income and Related Administrative Record Re- 
search: 1986-1987, U.S. Department of the Treas- 
ury, Internal Revenue Service, 1987. 



Section 2 



Description of 
the Sample 



This section describes the criteria for sample 
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 report 
are based on samples of tax returns. 

Sample Selection 

The statistics in this report were estimated 
from a stratified probability sample of unaudited 
individual income tax returns. Forms 1040, 1040A, 
and 1040EZ (including electronic returns) filed by 
U.S. citizens and residents. The sample was desig- 
nated at the Martinsburg Computing Center and 
was processed at the ten Internal Revenue Service 
(IRS) Centers during Calendar Year 1991. The total 
sample of 104,505 returns was selected from a popu- 
lation of 1 14,484,108 returns. 

All returns processed during 1991 were sub- 
jected to sampling except tentative and amended 
returns. Tentative returns were not subjected to 
sampling because the revised returns may have 



been sampled at a later date, and amended returns 
were excluded because the original returns had 
already been subjected to sampling. A small per- 
centage of returns were not identified as tentative 
or amended until after sampling. These returns, 
along with those that contained no income infor- 
mation, were excluded from the tables in this, re- 
port. Sample returns representing 767,068 returns 
were excluded from the tables as a result. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 1990. While 
about 97 percent of the returns processed during 
Calendar Year 1991 were for Tax Year 1990, a few 
were for noncalendar years ending during 1990 and 
1991, and some wer^ returns for prior years. Re- 
turns for prior years were used in place of 1990 
returns processed after December 31, 1991. 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 years that 
were processed in 1991. Therefore, data totals for 
Tax Year 1990 may include amounts for discon- 
tinued items, such as the adjustment for a working 



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



11 



12 



Individual Returns 1990 



married couple, reported on prior year returns proc- 
essed in 1991. 

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 1991 were classified, by computer, 
into sample strata. The 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 
Form 2555, ForeJg?i Earned Income, Form 1116, 
Computation of Foreign Tax Credit, Schedule C, 
Profit or Loss from Business or Profession, Sched- 
ule F, Farm Income and Expenses or Form 4835, 
Farm Rental Income and Expenses, Form 1040EZ; 
Form 1040A; and Form 1040. 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 
national tables of this report will disclose a small 
difference. This difference is the result of having 
excluded an estimated 767,068 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 com- 



bined or deleted in order to avoid disclosure of 
information for specific taxpayers. (The combined 
or deleted data, if any, are included in the corre- 
sponding column totals.) These combinations and 
deletions are indicated by a double asterisk (**) and 
by a dagger (f), respectively. Estimates based on 
less than 10 sampled returns are considered to be 
unreliable. These estimates are noted by a single 
asterisk (*) to the left of the data unless all of the 
sampled returns are selected with certainty (at the 
100 percent rate). 

In the tables, a dash ( — ) in place of a frequency 
or an amount indicates that either no returns in the 
population had the characteristic or the character- 
istic 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 proc- 
ess was monitored by applying prescribed sam- 
pling rates for each stratum to the population for 
that stratum. A follov/-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 per- 
formed to improve the quality of the resulting 
estimates. Incorrect or missing entries on the sam- 
pled 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 exam- 
ple, 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 continuous 
verification system that used computer tests to 
check for mathematical errors and inconsistent or 
missing data [1], [2]. 



Individual Returns 1990 



13 



Table C — Number of Forms 1040. 1040A and 1040EZ in the Population and Sample. 1990 



Description of the sample strata 



Number of returns ' 



Population 
counts 



Sample 
counts 



Grand total 

Form 1 040 returns only with adjusted 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 

5400,000 and over, total 

Larger of total income amount and Size of business receipts 

or total loss amount plus farm receipts 



Forms 1040 only with Form 265B, total 

Under «60.000 

SeO.OOO under 8126,000 

Under « 60,000 

« 126,000 under S 600,000 

Under « 126,000 

«600,000 under 82,600,000 

Under 5600,000 

52,600,000 and over 

Under 52,600.000 



Under 5600,000 

Under 51,000,000 

5600,000 under 51,000,000 . . . . 

Under 510,000,000 

51,000,000 under 510,000,000 . , 

Under 530,000,000 

510,000,000 under 530,000,000 . 

Any amount 

530,000,000 and over 



Forms 1040 only with Form 1116, but without Form 2666, total 



Under 560,000 

560,000 under 5126,000 .. 

Under 560,000 

5126,000 under 5600,000 . . 

Under 5126,000 

5600,000 under 52,500.000 

Under 5600.000 

52.600.000 and over 

Under 52.500.000 



Under 5600,000 

Under 51,000,000 

5600,00 under 51,000,000 

Under 510,000,000 

51,000,000 under 510,000,000 . . 

Under 530.000,000 

5 10.000.000 under 530,000,000 . 

Any amount 

530,000,000 and over 



Forms 1 040 only with Schedule C, but without Form 2666 or Form 1116, total 



Under 530,000 

530,000 under 560,000 

Under 530,000 

560,000 under 5126,000 .... 

Under 560.000 

51 26,000 under 5250,000. . . . 

Under 5125,000 

5250,000 under 5600,000 . , . . 

Under 5260.000 

5600,000 under 51,200,000 ,. 

Under 5600,000 

51,200,000 under 52,600,000. 

Under 51,200,000 

52.600.000 under 56.000.000 . 

Under 52.500.000 

56.000.000 and over 

Under 56.000.000 



Under 5200.000 

Under 5600.000 

5200.000 under 5600,000 

Under 51,000,000 

5500,000 under 51,000,000 . . . . 

Under 55,000,000 

51,000,000 under 56,000,000 . . . 

Under 510,000,000 

56,000,000 under 510,000,000 . . 

Under 520,000,000 

5 10,000,000 under 520,000,000 . 

Under 530.000,000 

520,000,000 under 530,000,000 . 

Under 550,000,000 

530,000,000 under 550,000.000 . 

Any amount 

560,000,000 and over 



Forms 1 040 only with Schedule F, but without Form 2555, Form 1 1 1 6, or Schedule C, total 



Under 530.000 

530.000 under 560.000 . 

Under 530.000 

560.000 under 5125.000 
Under 560.000 



5125,000 under 5250,000. . . . 

Under 5125.000 

5250.000 under 5600,000 . . . . 

Under 5250,000 

5600,000 under 51,200,000 . . 

Under 5600.000 

51.200,000 under 52,500,000. 
Under 51.200.000 



52.500,000 under 56,000,000 . 
Under 52,600,000 



56,000.000 and over . 

Under 56.000.000 . . . 

Forms 1040EZ, total . . , 



Under 5200.000 

Under 5500.000 

5200.000 under 5600,000 

Under 51,000,000 

5500,000 under 51,000,000 . . . . 

Under 55,000,000 

51,000,000 under 55,000,000 . . . 

Under 510,000,000 

55,000,000 under 510,000,000 . . 

Under 520,000,000 

510,000,000 under 520,000,000 . 

Under 530,000,000 

520,000,000 under 530,000,000 . 

Under 550.000.000 

530.000,000 under 560.000,000 . 

Any amount 

550,000,000 and over 



Under 530,000 ., ,. . , 

530.000 under 560.000 ^°" '>PP>«=='^'^ 

Forms 1040A. total 

Under 530.000 .,, ,. . , 

530.000 under 560.000 ^o" sPPl'^^-le 

Forms 1040. 1040A. and 1 040EZ without Form 2666, Form 1116, Schedule C, 
or Schedule F, total 



Under 530,000 

530,000 under 560,000 

560,000 under 5125,000 .... 
5126,000 under 5250,000. . . . 
5260,000 under 5600,000 . . . . 
5600,000 under 51,200,000 . . 
51.200,000 under 52,600,000. 
52.500.000 under 56.000.000 . 
56.000.000 and over 



Not applicable 



111 



114.484.108 

1.262 

10,766 



206,517 
120,101 

61,646 

33,343 

1,338 

89 
720,989 
320,232 

203,606 

165,070 

27,224 



4,857 
1,646,924 
>,921,396 
k718,155 

1,278.672 

532,609 

166,622 

27.134 

9,118 

3.333 

1.086 
!, 216. 768 
,073,681 

753,286 

301,041 

68,630 

21,483 

4,946 

1,827 

623 

251 
368,315 
774,299 
584,016 
411,763 
789,666 
622,097 

911,804 

235,690 

959,656 

415,462 

927,883 

286,221 

58,628 

19,056 

6,261 

1,947 



12) 



104,505 
1,262' 
10,765 



929 
99 

88 

438 

216 

89 

1 1,747 
216 

402 

2,160 

4,113 

4,867 

20,376 

2,951 

3,388 

4.663 

2,043 

2.062 

1,229 

1,384 

1,679 

1,086 

3,123 

468 

521 

590 

235 

277 

211 

247 

323 

261 
3,497 
3,338 

169 
6,770 
4,692 
1,078 

47,037 
11,181 
9,940 
11.239 
2.829 
2.469 
2.460 
2.432 
2.660 
1.947 



This population includes an estimated 767.068 returns that were excluded from other tables in this report because they contained no income information or represented amended 
or tentative returns identified after sampling. 
' This population includes 42 Form 1 040 returns that have alternative minimum tax or income tax after credits other than zero. 



14 



Individual Returns 1990 



Some returns designated for the sample were 
not available for SOI processing because other 
areas of the IRS, such as Audit and Collection, 
needed the return at the same time as SOI. These 
returns are referred to as unavailable returns. Dur- 
ing Tax Year 1990 about 0.02 percent of the desig- 
nated sample was unavailable. The chart below 
contains the percentage of unavailable returns for 
Tax Years 1987—1990. 



Year 1987 1988 1989 1990 

Percent 0.14 0.11 0.06 0.02 



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 1 987 and ending with Tax 
Year 1992. In addition to new strata definitions and 
methods of estimation, the revisions include the 
development of a longitudinal panel. For additional 
details on the redesign see [3J, [4], [5], [6], [7] and 
[8]. 

Notes and References 

[1] Durkin, T. M., and Schwartz, O. (1981), "The 
SOI Quality Control Program," m Proceedings 
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 Statistics of 



Income Program," in Proceedings of the Sec- 
tion 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 Statisti- 
cal Association, 640-645. 

[4] Czajka, J. L., and Walker, B. (1989), "Combin- 
ing Panel and Cross-Sectional Selection in an 
Annual Sample of Tax Returns," in Proceed- 
ings of the Section on Survey Research Meth- 
ods, American Statistical Association, 463-468. 

[5] Czajka, J. L., and Schirm, A. L. (1990), "Over- 
lapping Membership in Annual Samples of In- 
dividual Tax Returns," in Proceedings of the 
Section on Survey Research Methods, Ameri- 
can Statistical Association, 413-418. 

[6] Hostetter, S., Czajka, J. L., Schirm, A, L., and 
O'Conor, K. (1990), "Choosing the Appropri- 
ate Income Classifier for Economic Tax Model- 
ing," in Proceedings of the Section on Survey 
Research Methods, American Statistical Asso- 
ciation, 419-424. 

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

[8] Schirm, A. L., and Czajka, J. L. (1991), "Alter- 
native Designs for a Cross-Sectional Sample of 
Individual Tax Returns: the Old and the New," 
Presented at the 1991 Meetingof the American 
Statistical Association, Section on Survey Re- 
search 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 16 

1.2 All Returns: Adjusted Gross Income, Itemized Deductions, 

Exemptions, and Tax Items, by Size of Adjusted Gross Income 19 

1.3 All Returns: Sources of Income and Adjustments, Deductions, 

and Tax Items, by Marital Status 23 

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

by Size of Adjusted Gross Income 24 

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

by Size of Adjusted Gross Income 34 

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

by Size of Adjusted Gross Income 35 

Part 2-Exem prions 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 37 

2.2 Returns with Itemized Deductions: Sources of Income and Adjustments, 

Deductions and Tax Items, by Marital Status 42 

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

by Size of Adjusted Gross Income 43 

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

by Marital Status 44 

Part 3-Tax Computations 

3.1 Returns with Modified Taxable Income: Adjusted Gross Income, 

Deductions, Exemptions, Taxable Income, and Tax Items, 

by Size of Adjusted Gross Income 45 

3.2 Returns with Total Income Tax: Total Income Tax as a Percentage 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 

3.6 Returns with Modified Taxable Income: Taxable Income and Tax, 

by Each Rate at Which Tax Was Computed and by Marital Status 58 



Lori Eckhart and Kay Lee were responsible for programming Ihe Basic Tables. Re\ievv aiid 
concction of specific tables was performed by Craig Amnion. Bill Bradley. Therese Cruciano. 
Ed Gross, Jr. tmd Barbara Marshall. 



15 



16 



Individual Returns 1990 



Table 1 .1 —Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income 



{All figures are estimates based ori samples 


-money amounts 


are in tl" 


ousand 


s of do 


lars 






















All returns 




Taxab 


e returns 




Size and accumulated size o 
adjusted gross income 


Number 
of 

returns 


Percent of 
total 


Adjusted gross income 
less deficit 


Number 
of 

returns 


Percent 

of 

total 


Adjusted gross i 
less deficit 


.— me 


Amount 


Percent 
of total 


Average 

(dollars) 


Amount 


Percent 
of total 




ID 


121 


13) 


(4) 


(6) 


(6) 


(7) 


(8) 


(91 


Size of Adjusted Gross Incom 


a 






















Total 


113.717.138 


100.0 


3.406.427,348 


100.0 




29,946 




39,862,434 


100.0 


3.298.920.383 


100.0 


No adjusted gross income . , 


904.876 


0.8 


-45,809.664 


(') 




-50,626 




7,386 


Cl 


-2.923.512 


Cl 


51 under 51,000 

51,000 under 52,000 

52,000 under 53,000 

53,000 under 54,000 

54,000 under 55.000 


2.782.846 
3,773,788 
3,604,792 
3,177,403 
3.139.442 


2.4 
3.3 
3.2 
2.8 
2.8 


1,712,429 

5,646,368 

8,961,810 

11,054,183 

14.122.269 


0.1 
0.2 
0.3 
0.3 
0.4 




615 
1,496 
2,486 
3,479 
4,498 




723,666 
1,138,681 

869,062 
1,120,400 
1,047,974 


0.8 
1.3 
1.0 
• 1.2 
1.2 


556,020 
1,675,347 
2,154,531 
3,954.492 
4.697.937 


C) 
0.1 
0.1 
1 
0.1 


56,000 under 56.000 . . 
56,000 under 57.000 . . 
57.000 under 58.000 
58.000 under 59.000 . . . 
59.000 under 510.000 ... 


2.9B9.604 
3,044.732 
3.033.917 
2.991.621 
2,923.081 


2.6 
2.7 
2.7 
2.6 
2.6 


16,266.677 
19,764.246 
22.708.537 
26,467,999 
27.763.867 


0.6 
0.6 
0.7 
0.7 
0.8 




6,496 
6,488 
7,485 
8,613 
9,496 




1,639,766 
1,928,443 
1,875,341 
1,726,327 
1,809,907 


1.7 
2.1 
2 1 
1.9 
2.0 


8.570.696 
12,519,214 
14,039,378 
14,706,783 
17,163,656 


0,3 
0,4 
0.4 
0.4 
0.6 


510.000 under 511.000 ... 
511.000 under 512,000 . 
512,000 under 513,000 ... 
513.000 under 514.000 . . . 
51 4.000 under 516.000 ... 


2.967.728 
2.797,239 
2.775,412 
2,760,223 
2,632,148 


2.6 
2.6 
2.4 
2.4 
2.3 


31,150.431 
32,191,451 
34.734,189 
37.101,229 
38.198,964 


0.9 
0.9 
1.0 
1,1 
1-1 




10,496 
11,608 
12,515 
13,490 
14,512 




1,868,290 
1,933,972 
1,951,719 
2,019,763 
2.048.413 


2 1 
2.2 
2.2 
2.2 
2 3 


19,632,601 
22,244,283 
24,431.636 
27.261.681 
29,741,669 


0,6 
0.7 
0.7 
0.8 
0.9 


515,000 under 516,000 ... 
516,000 under 517,000 . , . 
51 7.000 under 518.000 . . . 
518.000 under 519.000 . . 
519.000 under 520.000 ... 


2,383,140 
2,303,300 
2,360,764 
2,306,612 
2,200,513 


2.1 
2.0 
2.1 
2.0 
1.9 


36,931,232 
38,010,959 
41,156.073 
42,650.437 
42,889,341 


11 
1.1 
1.2 
1.3 
1.3 




15,497 
16,503 
17,508 
18,499 
19,491 




2.029.221 
2.119.638 
2.220,442 
2,187,340 
2,132,163 


2.3 
2.4 
2.5 
2.4 
2.4 


31,446,131 
34,987,140 
38,875,718 
40,463,521 
41,566,148 


1,0 
1,1 
1.2 
1.2 
1.3 


520,000 under 526,000 . . 
526,000 under 530,000 . . . 
530,000 under 540,000 . . . 
540,000 under 560,000 . . . 
560.000 under 576.000 . . . 


9,672,317 
7,838,226 

12,282,786 
8,837,067 

10,944,102 


8.4 
6.9 
10.8 
7.8 
9.6 


214,321.942 
215,207,677 
426,384,692 
394,730,512 
667,214,261 


6.3 

6.3 

12.6 

11.6 

19 3 




22,390 
27,466 
34,714 
44,668 
60,062 




9,429,905 
7,750,103 

12,216,600 
8,812,426 

10,924,763 


10.6 
8.6 

13.6 
9.8 

12 2 


211,173,551 
212,817,670 
424,130,001 
393,663.260 
666,060.396 


6.4 

6.5 

12.9 

11.9 

19.9 


576,000 under 5100,000 . . 
5100,000 under 5200,000 . . 
5200,000 under 5600,000 . . 
5500,000 under 51,000,000 
5 1 ,000,000 or more 


3,276,142 

2,329,662 

644,027 

130.262 

60.677 


2.9 
2.0 
0.6 
0.1 
0.1 


279,624.997 
305,567,590 
188,004,834 
87,142,014 
164,676,032 


8.2 
9.0 
6 5 
2 6 
4.5 




86,321 

131,170 

291,921 

669,026 

2,649,171 




3,271,711 

2,325,498 

643,104 

130,062 

60,671 


3,6 
2.6 
0.7 
0.1 
0.1 


279,162,464 
306,030.894 
187,739,418 
87.011.992 
154,388.000 


8.5 
9.2 
6.7 
2.6 
4.7 




Taxable returns 




Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size o 


Number 




Percent 


Number 






Pert 


ent 




Percent of 




adjusted gross income 






Adjusted 

gross 

income less 


Average 




of 
returns 


Amount 


of 
total 


or 
returns 




Amount 




to 


t 
al 


Amount 


Total 


Taxable 
income 


income tax 
IdollarsI 


























deficit 






110) 


nil 


(12) 


113) 


(14) 


(16) 


(16) 


117) 


(18) 


1191 


1201 


Size of Adjusted Gross Incom 


s 


























Total 


89.831,443 


2,266,609.962 


100 


89.844.225 


446.296,392 


10 


5.0 


447.126,703 


100.0 


19.8 


13.6 


4.976 


No adjusted gross income . . 


- 


- 


- 


714 




362 




CI 


65.666 


C) 


C) 


Cl 


8.876 


51 under 51.000 

51.000 under 52,000 

52,000 under 53,000 

53,000 under 54,000 

54.000 under 5B.000 


723,666 
1,138,581 

869,062 
1,120,400 
1,046,103 


147.850 
506,425 
644,460 
646,927 
1,539,391 


I'l 
I'l 
(') 
I') 

0.1 


723.666 
1.138.581 

869.062 
1.120.400 
1.046.103 




22,287 

83,408 

95,448 

106,104 

237,987 




I'l 
{'I 

CI 

CI 

D.I 


22.287 

83.408 

95.448 

105.531 

1,243,072 


C) 
Cl 
C) 
C) 
0.1 


16.1 
16.6 
17.6 
16.3 
15 8 


4.0 
5.0 
4.4 
2.7 
6.2 


31 
73 

110 
94 

232 


56,000 under 56,000 

56,000 under 57,000 

57,000 under 58.000 .... 

58,000 under 59,000 

59,000 under 510,000 ... 


1,634,767 
1,925,478 
1,869,855 
1,726,327 
1,809,907 


1,771,631 
3,028,023 
4,384,114 
6,607,611 
7.138.355 


0.1 
0.1 
0.2 
0.2 
0.3 


1.639.765 
1.928.182 
1.876,264 
1,726,327 
1,809,907 




289,690 
463,237 
664,649 
843,666 
1.061.420 




D.I 
D,1 
D.I 
D.2 
D.2 


1,289,690 
1,469,183 
1,665,360 
2,844,157 
21,061,420 


0.1 
0.1 
0.1 
0.2 
0.2 


16.4 
16.6 
15.2 
15.1 
14 9 


3.4 
3.7 
4.7 
6.7 
6,2 


188 
243 
366 
489 
686 


510.000 under 511,000 . . . 
51 1,000 under 512,000 . . . 
5 12,000 under 513,000 . . 
513.000 under 514.000 
514.000 under 515.000 . . . 


1,868,290 
1,933,471 
1,951,719 
2,019,763 
2,048.413 


8,314,274 

9,640,676 

11,463,623 

13,600,362 

16,236,939 


0.4 
0.4 
0.6 
0.6 

0.7 


1,868,290 
1,933,471 
1,961,719 
2,019,753 
2,048,413 




1,241,791 
1,466,299 
1,713,866 
1,964,918 
2.149,745 




D.3 
D.3 
D.4 
D.4 
D.6 


31,241,791 
31,466,335 
41,713,866 
41,968.560 
62,149,745 


0.3 
0.3 
0.4 
0.4 
0.5 


14.9 
15.2 
15.0 
14.6 
14.1 


6.3 
6.6 
7.0 
7.2 

7.2 


665 
758 
878 
976 

1,049 


516,000 under 516,000 . . . 
516.000 under 517.000 . . . 
5 17.000 under 518,000 ... 
518.000 under 519,000 ... 
519.000 under 520.000 . . . 


2,028,960 
2,119,638 
2,220,442 
2,187,337 
2,132.166 


16,380,646 
18,376,216 
20,221,630 
22,368,695 
23,621,446 


0.7 
0.8 
0.9 

1.0 
1.0 


2,028,960 
2,119,638 
2.220,442 
2,187,337 
2,132,165 




2,288,084 
2,562,813 
2,864,172 
3,212,637 
3,465,979 




D.5 
D.6 
D.6 
D.7 
D,8 


62,288,657 
62,662,863 
62,854,172 
73,212,679 
83,466,184 


0.5 
0.6 
0.6 
0.7 
0.8 


14.0 
13.9 
14.1 
14.4 
14.6 


7,3 
7.3 
7.3 
7.9 
8 3 


1,128 
1,204 
1,286 
1,469 
1,621 


520.000 under 526.000 . . . 
525,000 under 530,000 . . . 
530.000 under 540.000 . . . 
540.000 under 550.000 . . 
550,000 under 575,000 . . . 


9,426,698 
7,750,084 

12,214,109 
8,812,298 

10,924,371 


123,702,620 
133,318,027 
280,154,966 
270,376,907 
466,475,283 


5.5 

6.9 

12.4 

12.0 

20.7 


9,429,898 
7,760,084 

12,213,279 
8,811,129 

10,923,534 




18,379,614 
20,666,429 
46,294,708 
44,844,051 
87,191,762 


1 
1 

1 


4.1 

».e 

D,1 
DO 
3 5 


118,402,064 
620,557,463 
145,303,446 
44,861,708 
687,241,466 


4.1 

4.6 

10.1 

10.0 

19.5 


14,9 
15.4 
16.2 
16.6 
18.7 


8.7 

9.7 

10.7 

1 1 ,4 

13.3 


1,961 
2,653 
3,708 
6.090 
7.986 


575.000 under 5100.000 .. 
5100.000 under 5200.000 . . 
5200.000 under 5500.000 . . 
5500.000 under 51.000.000 
51,000,000 or more . . , 


3,271,435 

2,324,986 

642,730 

129,849 

60.469 


206,197,482 
230,469,868 
162,635,560 
74,303,872 
134,648,375 


9.1 
10.2 
6.8 
3.3 
6.0 


3,271,053 

2,324,392 

642,410 

129,898 

60,410 




44,341,122 
67,673,243 
43,263,638 
20,826,616 
37.168.867 


1 


3.9 
2.9 

3.7 
4.7 
3,3 


944,375,252 
967,823,643 
743,437,776 
720,942,219 
337,341,734 


9.9 
12.9 
9.7 
4.7 
8.4 


21.6 
25 1 
28.6 
26.2 
27.8 


15 9 
19.0 
23 1 
24.1 
24,2 


13.563 

24,865 

67,544 

161,017 

616,496 



Footnoies at end of table. 



Individual Returns 1990 



17 



Table 1 .1 —Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued 

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



Size and accumulated size of 
adjusted gross income 



Number 

of 
returns 



Percent of 
total 



Adjusted gross income 
less deficit 



Percent 
of total 



Average 

(dollars) 



Taxable returns 



Number 

of 
returns 



Percent 

of 

total 



Adjusted gross income 
less deficit 



Percent 
of total 



Cumulated from Smallest Size 
of Adjusted Gross Income 

No adjusted gross income . . . 

$1 under $1.000 

$1 under «2,000 

$1 under $3,000 

SI under S4,000 

$1 under SB, 000 

SI under S6,000 

SI under S7,000 

SI under S8,000 

$1 under S9,000 

SI under S10,000 

SI under $11,000 

SI under $12,000 

SI under $13,000 

SI under $14,000 

SI under $16,000 

SI under $16,000 

SI under $17,000 

SI under S18,000 

SI under SI 9,000 

SI under $20,000 

SI under S2B,000 

$1 under $30,000 

SI under $40,000 

SI under SBC, 000 

$1 under S7B,000 

$1 under SIOO.OOO 

SI under $200,000 

SI under SBOO,000 

SI under SI, 000,000 

SI or more 

All returns 



(31 



(Bl 



181 



904,876 

2,782,846 

6,666,636 

10,161,427 

13,338,830 

16,478,272 

19,437,776 
22,482,608 
26,516,425 
28.608,046 
31,431,127 

34.398.855 
37.196.094 
39.971 .606 
42.721.728 
46.353.877 

47.737.016 
60,040.316 
52.391.080 
64.696.692 
66.897.106 

66,469.421 
74,307,647 
86,690,433 
96,427,600 
106,371,602 

109,647,744 
111,977,306 
112,621,332 
112,761,686 
112,812,262 

113.717.138 



0.8 

2.4 

6.8 

8.9 

11.7 

14.6 

17,1 
19.8 
22.4 
26.1 
27 6 

30.2 
32.7 
36.1 
37.6 
39 9 

42.0 
44.0 
46.1 
48.1 
50.0 

68.6 
66.3 
76.1 
83.9 
93.6 

96.4 
98.6 
99.0 
99.2 
99.2 

100.0 



-46.809.664 

1.712.429 

7.368.787 

16.320.697 

27.374.780 

41.497.039 

67.763.617 

77.517.861 

100.226.399 

126.694.397 

163.448.256 

184.698,686 
216,790,137 
261,624,326 
288,626,666 
326,824,619 

363,756,751 
401,766,710 
442,922,782 
485.573.219 
528,462.560 

742.784.502 

967.992.079 

1.384.376.771 

1.779.107.283 

2.436.321.546 

2.715.846.642 
3.021.414.132 
3.209,418.966 
3.296,660.980 
3,461.237,012 

3.408.427.348 



(') 
0.2 
0.6 
0.8 
1.2 

1.7 
2.2 
2.9 
3.6 
4.4 

6.3 
6.3 
7.3 
8.4 
9.6 

10.6 
11.6 
12.8 
14,1 
16.3 

21.6 
27.8 
40 1 
61,5 
70.6 

78,7 
87.6 
93.0 
96.6 
100.0 

98.7 



-60,626 

616 
1,122 
1.606 
2,062 
2,618 

2.972 
3.448 
3.928 
4,409 
4,882 

6,366 
5,828 
6.293 
6,766 
7,206 

7.620 
8.029 
8.454 
8.878 
9.288 

11.175 
12.892 
16.988 
18.644 
22,904 

24.769 
26.982 
28.497 
29.237 
30.693 

29.946 



7,386 

723,666 
1,862,236 
2,731,298 
3.861.698 
4,899,673 

6.439,438 

8,367,881 

10.243,222 

11,969,649 

13,779,466 

16.647,746 
17,681,718 
19,533,437 
21.553,189 
23,601,603 

26,630,824 
27,750.462 
29.970,903 
32,158,243 
34,290,405 

43,720,311 
51,470,414 
63,686,913 
72,499,339 
83,424,102 

86,696,813 
89,021,311 
89,664,416 
89,794,477 
89,865,049 

89,862.434 



0,8 
2.1 
3.0 
4.3 
6.6 

7.2 
9.3 

11.4 
13.3 
16.3 

17.4 
19.6 
21.7 
24.0 
26.3 

28.6 
30.9 
33.4 
36.8 
38.2 

48.7 
67.3 
70.9 
80,7 
92.8 

96.5 
99,1 
99.8 
99.9 
100,0 

100.0 



-2.923,512 

666,020 

2,231,366 

4,386,897 

8,340,389 

13,038,326 

21,609,021 
34,128,235 
48,167,613 
62,873,396 
80.037,052 

99,669,664 
121,913,837 
146,346,471 
173,607,062 
203,348,611 

234,793,743 
269,780,883 
308,666,601 
349,120,122 
390,676,269 

601,849,820 

814,667,490 

1,238,797,491 

1,632,460,741 

2,288,611,137 

2,667,673,591 
2,872,704,486 
3,060,443.903 
3.147,456.895 
3,301,843,895 

3,298,920,383 



{') 
0.1 
0.1 
0.3 
0.4 

0.7 
1.0 
1.5 



3.0 
3 7 
4.4 
6.3 
6.2 

7.1 

8,2 

9,3 

10.6 

11.8 

18.2 
24.7 
37.5 
49.4 
69.3 

77.8 
87.0 
92.7 
95 3 
100.0 

99.9 



Taxable returns 



Taxable income 



Size and accumulated size of 
adjusted gross income 



Number 
of 

returns 



Percent 

of 

total 



Income tax after credits 



Percent 

of 

total 



Total income tax 



Taxable 

income 



Adiusted 
gross 

income less 
deficit 



Average 
income 

tax 
IdollarsI 



Cumulated from Smallest Size 
of Adjusted Gross Income 

No adjusted gross income .... 

SI under SI, 000 

SI under S2,000 

$1 under S3, 000 

SI under S4,000 

SI under S5,000 

SI under S6,000 

SI under S7,000 

SI under $8,000 

SI under S9,000 

SI under $10,000 

SI under $11,000 

SI under SI 2.000 

SI under SI 3.000 

SI under $14.000 

SI under $16.000 

$1 under SI 6.000 

SI under SI 7,000 

SI under S18.000 

SI under S19.000 

SI under $20,000 

SI under S25,000 

SI under $30,000 

SI under $40,000 

SI under $60,000 

SI under S75,000 

SI under $100,000 

SI under $200,000 

SI under $500,000 

SI under $1,000,000 

SI or more 

All returns 

Footnotes at end of table. 



(161 



(17) 



(18) 



723,666 
1,862,236 
2,731,298 
3,851,698 
4,897,801 

6.432,668 

8,358,046 

10.227,901 

11,954,228 

13,764,135 

15,632,425 
17,565,896 
19,517,616 
21,537,368 
23.585,781 

25,614,741 
27.734,379 
29,954,821 
32,142.167 
34.274,312 

43,701,011 
51,461.096 
63.665,204 
72,477,502 
83,401,873 

86,673,308 
88,998,294 
89,641,024 
89,770,974 
89,831,443 

89.831,443 



147,850 

664,276 

1,198,736 

1,844,662 

3,384,063 

6,166,684 

8,183,607 

12,667,721 

18,176,333 

26,313,688 

33,627,962 
43,268,637 
64,732,160 
68,232,623 
83,469,462 

99,860,006 
118,226,222 
138,446,863 
160,806,648 
184,426,993 

308,129,613 
441.447.640 
721,602.606 
991,979,612 
1,458,454.795 

1.663.662.277 
1.894.122.146 
2,046.757.706 
2,121,061.577 
2,266.609,952 

2,265,609,962 



('I 

CI 

0.1 

0.1 

0.2 

0.2 

0.4 
0.6 
0.8 
1.1 

l.B 
1.9 
2.4 
3.0 
3.7 

4.4 
6.2 
6.1 
7.1 
8.2 

13.7 
19.6 
32.0 
44.0 
64.7 

73.8 
84.0 
90.7 
94.0 
100.0 

100.0 



714 

723.666 
1.862.236 
2.731.298 
3.861.698 
4.897.801 

6.437.666 

8.366.748 

10.241,012 

11,967,339 

13,777,246 

16,646,636 
17,679,007 
19,630,726 
21,660,479 
23,698,892 

26,627,862 
27,747,490 
29,967,932 
32,155,268 
34,287,423 

43,717,321 
61.467.406 
63.680.686 
72.491.814 
83.415.347 

86.686.400 
89.010.792 
89.653.203 
89.783.101 
89.843.51 1 

89.844.226 



362 

22.287 
106.696 
201.143 
306.247 
644.234 

833.923 
1,297,161 
1,961,810 
2,806,476 
3,866,896 

6,108,687 

6,674,986 

8,288,842 

10,253,760 

12,403,606 

14,691,589 
17,244,402 
20,098,574 
23,311.211 
26.767.190 

45.146.804 

65.702.233 

1 10.996.941 

166.840.992 

243.032.764 

287.373.876 
346.047.119 
388,310.667 
409,137.173 
446.296.040 

446.296.392 



(') 
(') 

0.1 

0.1 

0.2 
0.3 
0.4 
0.6 
0.9 

1.1 
1.5 
1.9 
2.3 
2.8 

3.3 
3.9 
4.5 
5.2 
6.0 

10.1 
14.7 
24.9 
34.9 
64.6 

64.4 
77.3 
87.0 
91.7 
100 

100.0 



66,556 

22,287 

105,695 

201,143 

1,306,674 

1,549.746 

2.839.435 
31.308.618 
41.973.969 
62.818.126 
93,879,546 

16,121,336 

66,687.671 

98.301.627 

310.270.077 

812,419,822 

314,708,480 
917.261,343 
520.115,514 
223.328.193 
26.784.377 

146.186.441 

766.743.903 

9,111.047.360 

9,166.899.068 

6.243.140.624 

4.287,616,776 
3,345,339,419 

388,777,194 
7,409,719,413 

447,061.147 

447.126.703 



I'l 

I'l 
I'l 
(') 
0.1 
0,1 

2 
0,3 
0.4 
0.6 
0.9 

1.1 
1,6 
1.9 
2,3 
2.8 

3.3 
3.9 
4.5 
5.2 
6,0 

10.1 
14,7 
24.8 
34.9 
B4.4 

64.3 
77.2 
87.0 
91.6 
100,0 

1000 



(') 

15,1 
16.2 
16.8 
16.6 
16,2 

16.3 
16.0 
16.7 
16.6 
16.3 

16.2 
16.2 
16 2 
16.1 
14.9 

14.7 
14.6 
14.5 
14.5 
14.5 

14.7 
14.9 
16.4 
16.7 
16.7 

17.3 
18.2 
19.0 
19.3 
19.8 

198 



4.0 
4.7 
4.6 
3.7 
4.2 

3.9 
3.8 

4.1 
4.5 
4.8 

6.1 
5 4 
6.7 
5.9 
6.1 

6.3 
6.4 
6.6 
6.7 
6.9 

7.6 
8 1 
9.0 
9.6 
10.6 

11.2 
12.0 
12.7 
13.0 
13.6 

136 



31 
67 
74 
80 
112 

130 
156 
193 
235 
282 

327 

37B 
426 
476 
626 

674 
622 

671 
725 
781 

1.034 
1.277 
1.744 
2.150 
2.916 

3.316 
3.879 
4.336 
4.563 
4,975 

4.976 



18 



Individual Returns 1990 



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 aniounts are in thousands of dollars} 



Size and accumulated size of 
adjusted gross income 



Number 

of 
returns 



Percent of 
total 



Adjusted gross income 
less deficit 



Percent of 
total 



Average 
(dollars) 



Taxable returns 



Number 

of 
returns 



Percent 

of 

total 



Adjusted gross income 
less deficit 



Cumulated from Largest Size 
of Adjusted Gross Income 

§1,000,000 or more 

5600,000 or more 

$200,000 ore more 

$100,000 or more 

$75,000 or more 

$60,000 or more 

$40,000 or more 

$30,000 or more 

$26,000 or more 

$20,000 or more 

$19,000 ore more 

$18,000 or more 

$17,000 or more 

$16,000 or more 

$ 1 5,000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 

$ 1 1 ,000 or more 

S 1 0,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$5,000 or more 

$4,000 or more 

$3,000 or more 

$2,000 or more 

$1,000 or more 

$1 or more 

All returns 



(6) 



60,677 

190.930 

834,967 

3,164,619 

6,440.660 

17,384,762 
26,221,829 
38,604,616 
46,342,841 
66,916,167 

68,116,670 
60,421,182 
62,771,946 
66,076,246 
67,468,386 

70,090.634 
72,840.757 
75.616.168 
78.413.408 
81.381,135 

84,304,217 
87,296.838 
90.329.764 
93.374.486 
96.333.990 

99.473.432 
102.660.835 
106,265.627 
110,029,416 
112,812,262 

113,717,138 



0.1 


164.676.032 


0.2 


241.818.046 


0.7 


429.822,880 


2.8 


735,390,470 


5.7 


1,014,916,467 


15.3 


1,672,129,729 


23.1 


2,066,860,241 


33.9 


2,493,244,933 


40.8 


2,708,462.510 


49.2 


2.922,774.462 


61.1 


2.966.663.793 


63,1 


3.008.314.230 


66.2 


3.049,470,303 


67.2 


3,087,481,261 


59.3 


3,124,412,493 


61.6 


3,162,611,467 


64.1 


3,199,712,686 


66.6 


3,234,446,875 


69.0 


3,266,638,327 


71.6 


3,297,788,757 


74.1 


3,325,642,615 


76.8 


3,351,010,613 


79.4 


3,373,719,161 


82.1 


3,393,473.396 


84.7 


3.409,739.973 


87.6 


3,423,862.232 


90.3 


3.434.916.416 


93.4 


3.443.878.225 


96.8 


3.449.624.683 


99.2 


3.451.237,012 



3,405.427.348 



4.6 

7.0 

12.6 

21.3 

29.4 

48.6 
59,9 
72.2 
78.6 
84.7 

85.9 
87.2 
88.4 
89.5 
90.5 

91.6 
92.7 
93.7 
94.7 
96.6 

96.4 
97.1 
97.8 
98.3 
98.8 

99.2 

99.6 

99.8 

100.0 

100.0 

98.7 



2.649.171 

1,266,527 

514,784 

232.386 

167.679 

96.184 
78.822 
64.762 
68.444 
52.272 

51.030 
49.789 
48.680 
47.446 
46.316 

45,122 
43,928 
42.775 
41.669 
40.523 

39,447 
38,387 
37,349 
36,343 
36,396 

34.420 
33,462 
32,411 
31,361 
30,693 

29,946 



60,671 

190,634 

833,738 

3,169,236 

6,430,947 

17,355,709 
26,168.135 
38.384.635 
46.134.738 
56.564.643 

B7. 696.806 
69.884.145 
62.104.687 
64.224.226 
66.253.446 

68.301.869 
70.321,612 
72,273,331 
74,207,303 
76,076,693 

77,885,600 
79,611,827 
81,487,168 
83,416.611 
84.956,376 

86,003,360 
87,123.760 
87.992.812 
89.131.393 
89.866.049 

89.862.434 



0.1 


1 64.388,000 


0.2 


241,399,992 


0.9 


429.139.409 


3.5 


734,170,304 


7.2 


1,013,332,768 


19 3 


1,669,383,154 


29.1 


2,063,046,404 


42.7 


2,487,176,404 


61.3 


2,699,994,074 


61.8 


2,911,167,626 


64.2 


2,952,723,773 


66.6 


2,993,187,294 


69.1 


3,032,063,012 


71.6 


3,067,050,152 


73.7 


3,098.496,283 


76.0 


3,128,236.842 


78.3 


3.166.498.424 


80.4 


3.179.930.068 


82.6 


3,202,174,341 


84.7 


3,221,806,842 


86.7 


3,238,970,499 


88.6 


3,263,676,282 


90.7 


3,267,715,660 


92.8 


3,280,234,874 


94.5 


3,288,805,569 


95.7 


3,293,503,506 


97.0 


3,297,457,998 


97.9 


3,299,612,528 


99.2 


3,301.287.875 


100.0 


3,301.843.896 



3.298,920,383 



Taxable returns 



Taxable income 



Size and accumulated size of 
adjusted gross income 



Number 

of 
returns 



Percent 

of 

total 



Income lax after credits 



Number 

or 
returns 



Percent 

of 

total 



Total income tax 



Taxable 
Income 



Adjusted 

gross 

income less 

deficit 



Cumulated from Smallest Size 
of Adjusted Gross Income 

$1,000,000 or more 

$500,000 or more 

$200,000 or more 

$100,000 or more 

$75,000 or more 

$50,000 or more 

$40,000 or more 

$30,000 or more 

$26,000 or more 

$20,000 or more 

$ 1 9,000 or more 

$ 1 8,000 or more 

$1 7,000 or more 

$ 1 6,000 ormore 

$ 1 5,000 or more 

$14,000 or more 

$13,000 or more 

$ 1 2,000 or more 

$ 1 1 ,000 or more 

$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$6,000 or more 

$4,000 or more 

$3,000 or more 

$2,000 or more 

$1,000 or mote 

$1 or more 

All returns 



(13) 



119) 



60,469 

190,418 

833,149 

3,168,134 

6,429,669 

17,363,940 
26,166,239 
38.380.348 
46.130.432 
55,667.130 

67.689.286 
69,876.622 
62,097.063 
64.216.701 
66,246,662 

68,294,076 
70,313,828 
72,266,547 
74,199,018 
76.067,308 

77,877,216 
79,603,542 
81,473,397 
83,398,875 
84,933,642 

85,979,744 
87,100,146 
87,969,207 
89,107,787 
89,831,443 

89,831,443 



134,648.376 
208.862.247 
361.487.807 
591.967.674 
797.166.167 

1,263.630,440 
1,534,007,347 
1,814,162,312 
1,947,480,339 
2,071,182,969 

2,094,804,404 
2,117,163,099 
2,137,384,729 
2,155,759.946 
2.172.140,490 

2,187,377,429 
2,200,877,791 
2,212,341,316 
2,221,981,990 
2,230,296,264 

2,237,434,619 
2,243,042,231 
2,247,426,346 
2,260,464,368 
2,262,226,899 

2 ■>63,766,290 
2,264,411,217 
2,264,955,677 
2,266,462,102 
2,266,609,962 

2,266,609,962 



6,0 

9.3 

16.0 

26.2 

36.3 

66.0 
68.0 
80.4 
86.3 
91.8 

92.9 
93.9 
94.8 
95.6 
96.3 

97.0 
97.6 
98.1 
98.5 
98.9 

99.2 

90.4 
99.6 
99.8 
99.8 

99.9 

99.9 

100.0 

100.0 

100.0 

100 



60.410 

190.309 

832.719 

3.167.111 

6.428.164 

17.361.698 
26.162.827 
38,376.106 
46.126.190 
55.556.088 

67.688.243 
69.876.679 
62.096.021 
64.215.659 
66.244.619 

68.293.033 
70.312.785 
72.264,504 
74.197.976 
76.066.266 

77.876,173 
79,602,600 
81,477,763 
83.405,945 
84,946,711 

86,991,813 
87,112,213 
87,981.276 
89.119.856 
89.843.511 

89.844,226 



37,168,867 

67,986,383 

101,248,921 

168,922,164 

203,263,286 

290,466,048 
335,299,099 
380,593,807 
401,149,236 
419,528,850 

422,984,829 
426,197,466 
429,061,638 
431,604,451 
433,892,636 

436,042,280 
438,007,198 
439,721,054 
441,187,353 
442,429,144 

443,490,564 
444,334,230 
444,998,879 
446,462,117 
446,751.806 

445.989.793 
446.094.897 
446,190,346 
446,273,763 
446,296,040 

446.296.392 



8.0 
13.0 
22.0 
36,0 
46.0 

66.0 
75.0 
85,0 
89.0 
94.0 

94.0 
96.0 
96.0 
96.0 
97.0 

97.0 
98.0 
98.0 
98.0 
99.0 

99.0 
99.0 
99.0 
99.0 
99.0 

99.0 
100.0 
100.0 
100 
100.0 

100.0 



337,341.734 

68.283.953 

7.101.721.728 

6.169.646.371 

6.203,920,623 

1,291,162,089 
1,336,013,797 
3,381,317.244 
9.401.874.706 
420.276.770 

8.423.732.954 
5.426.946.633 
1.429.799,804 
7,432,352,667 
2,434,641,324 

7,436,791,070 
1,438,769,619 
6.440.473.476 
9,441,939.810 
1.443.181.602 

4.444,243,021 
6,445,087.178 
7.446.762.629 
8.446.221.712 
9,446,511.401 

9,446,764,473 
446,860,004 
446,965,452 
447,038,860 
447,061,147 

447.126.703 



8.4 
13.0 
22.8 
35 7 
45.6 

65 1 
76 1 
86.3 
89.9 
94.0 

94.8 
96.6 
96.1 
96.7 
97.2 

97.7 
98.1 
98.5 
98.8 
99.1 

99.4 
99.5 
99.7 
99.8 
99.9 

99.9 

99.9 

100.0 

100.0 

100.0 

100.0 



27.8 
27.9 
28.1 
27 
25 6 

23.0 
21.9 
21.0 
20.6 
20.3 

20 2 
20.2 
20 1 
20,1 
20.0 

20.0 
19.9 
19.9 
19.9 
19.9 

19.9 
19.8 
19.8 
19.8 
19 8 

19.8 
19.8 
19 8 
19 8 
198 

19.8 



24.2 
24.1 
23.7 
21 7 
20.1 

17.4 
16.3 
15.3 
14.9 
14.4 

14.4 
14.3 
14.2 
14.1 
14.0 

14.0 
13.9 
13.9 
13.8 
13.8 

13.7 
13.7 
13.6 
13.6 
13.6 

13 6 
13.6 
13.5 
13,6 
13.6 

13.6 



(') Percentage not computed. 

I'l Less than 0.06 percent. 

NOTE: Detail may not add to total because of rounding 



Individual Returns 1990 



19 



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25 



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Individual Returns 1990 



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Individual Returns 1990 



29 



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Individual Returns 1990 



33 



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34 



Individual Returns 1990 



Table 1.5— Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross Income 



(All figures are estimates based on samples — 


money amounts are in thousands of dollars) 














Number of 
returns 


Adjusted 
gross 

income 


Salaries 


3nd wages 


Taxable 


interest 


Standard deduction 


Exemptions 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
exemptions 


Amount 




(11 


(21 


(3) 


(4) 


(51 


(61 


(7) 


(8) 


(91 


(101 




18.529,614 

6,809,464 


190.709.837 

16.664 486 


18,464,286 

6,744,136 


190,201,040 

16,508,224 


6,094.222 

2,041,784 


608.796 
166,261 


18,629,614 
6,809,464 


54.825,476 

16.762.791 


13.062.187 


26.763.798 




S6,000 under «1 0,000 


4,044,260 


29,811.642 


4,044,260 


29,727,930 


1,110.175 


83,612 


4,044,260 


13.136.973 


3.214,317 


6.587.340 


$10,000 under $15,000 


2,871,562 


35.600.061 


2,871,562 


35.622,876 


896.027 


77.176 


2,871,562 


9.327.801 


2,768,302 


6,662.760 


«1 6,000 under S20,000 


2,074,561 


36,057,749 


2,074,661 


35,997,821 


702.363 


60,128 


2,074,661 


6,738.774 


2,064.460 


4.210.367 


$20,000 under S2B,000 


1,316,377 


29,169,988 


1,316,377 


29,112,464 


584,846 


57.634 


1,316,377 


4,274,223 


1.306.327 


2.676.669 


$25,000 under $30,000 


766,348 


20,773,473 


766,348 


20,736,131 


401,232 


37.342 


766,348 


2,487,382 


765.348 


1.568.964 


$30,000 under $40,000 


555,488 


18,494.827 


556,488 


18,467,104 


299,087 


27.723 


666,488 


1,804,417 


665.488 


1.138,383 


S40.000 or more 


93,674 


4.137.721 


93,674 


4,128.700 


58,710 


9,020 


93,674 


304.116 


93,674 


191.826 


Taxable returns, total 


13.682,319 


179,694,760 


13.682,319 


179.224,428 


6.663.060 


470.333 


13,682.319" 


43.031,164 


10.608.826 


21.741,696 


Under $6 000 .... 


2,105,174 


6,386,431 


2,105 174 


6 268 1 1 1 


1,616 688 


1 18,320 


2 106,174 


5 423,238 


•6 026 


•9 647 


$6,000 under $10,000 


3,901,244 


29,074,620 


3,901,244 


28.991.430 


1,096,099 


83,090 


3,901,244 


12,671,203 


3.071.311 


6.294,178 


$10,000 under $16,000 


2,871,662 


36,600,061 


2,871,662 


36.622.876 


896,027 


77,176 


2,871.662 


9,327,801 


2,768.302 


6,662,760 


$15,000 under $20,000 


2.074,661 


36,067,749 


2,074,661 


36.997.621 


702,363 


60,128 


2.074.561 


6.738,774 


2.064.460 


4,210,367 


$20,000 under $26,000 


1,316.377 


29,169.988 


1,316,377 


29,112,464 


684,846 


67,634 


1,316,377 


4,274,223 


1.306.327 


2,676,669 


$26,000 under $30,000 


766.348 


20.773,473 


766,348 


20,736,131 


401,232 


37,342 


766,348 


2,487,382 


766.348 


1,668,964 


$30,000 under $40,000 


656.488 


18,494.827 


555.488 


18.467.104 


299,087 


27,723 


666,488 


1,804,417 


556.488 


1,138,383 


$40,000 or more 


93,574 


4.137.721 


93.574 


4.128.700 


58,710 


9.020 


93,674 


304.115 


93.574 


191,826 


Nontaxable returns, total 


4.847,295 


11.015.076 


4.781.967 


10.976.613 


641.172 


38.464 


4,847.296 


11.794.322 


2.463.361 


6,022,103 




TaxabI 


e income 


Total ta 


X liability 


Income tax withj^eld 


Overpayment refunded 


Tax due at 


ime of filing 


Size of adjusted gross income 


f^Jumber of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


112) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(191 


(201 




13,737.697 
2.160,462 


114.922.067 
963.791 


13.682,319 

2,106.174 


18.336.983 

144.098 


18.087.392 

6.412.469 


24.323.703 

1.346.616 


17.055.259 
6,322.015 


6.276.787 

1,209.256 


1177 865 


289,068 

7,739 




206,036 


$6,000 under SI 0.000 


3.901,244 


10,109,138 


3,901.244 


1.617,133 


4.019.124 


3.061.868 


3,787.962 


1.564.550 


246,237 


29,816 


$10,000 under $16,000 


2,871,662 


20,619,490 


2,871,562 


3.093.390 


2.851.461 


4.168.448 


2.667.797 


1.116.816 


208,739 


61,768 


$ 1 6.000 under $20,000 


2,074,651 


26,108.609 


2.074,651 


3.766.868 


2.074.661 


4.661.476 


1.873.641 


818.770 


201,010 


34,162 


$20,000 under $26,000 


1,316,377 


22.220.096 


1,316,377 


3.334.058 


1.316.377 


4.020.683 


1.229.948 


699.053 


86,429 


12,528 


$26,000 under $30,000 


766,348 


16,717.126 


766,348 


2.746.111 


766.348 


3.206.644 


669.818 


603.766 


106,630 


43,222 


$30,000 under $40,000 


666,488 


16,662,027 


555.488 


2.961.228 


666.488 


3.170.269 


462.642 


312.698 


102.846 


93,667 




93,674 


3,641,779 


93.674 


783,108 


93.574 


818.811 


71.636 


61.890 


•22.038 


•16,187 


Taxable returns, total 


13.682.319 


114.921.911 


13,682,319 


1 8,336.983 


13.521,611 


23.426.074 


12.489.378 


5,378.159 


1.177.865 


289,068 


Under S6 000 


2 105 174 


963.646 


2 105 174 


144,098 


1,984,668 


618.056 


1.894.114 


381.696 


206.035 


7,739 


$6,000 under $10,000 


3,901,244 


10.109.138 


3,901,244 


1,517.133 


3,881,143 


2.980.799 


3.649.981 


1.493.481 


246,237 


29,815 


$10,000 under SI 6.000 


2,871,562 


20.619.490 


2.871.662 


3.093.390 


2,861.461 


4.168.448 


2.667.797 


1.116.816 


208,739 


61,768 


$16,000 under $20,000 


2.074,551 


26.108.609 


2.074,661 


3.766.868 


2.074.661 


4.661.476 


1.873.641 


818.770 


201,010 


34,162 


$20,000 under S26.000 


1,316,377 


22.220.096 


1,315,377 


3.334.068 


1.316.377 


4.020.683 


1,229,948 


699.053 


86,429 


12,628 


$26,000 under $30,000 


766,348 


16.717.126 


766,348 


2.746.111 


766.348 


3.206.644 


669,818 


503.755 


106,630 


43,222 


$30,000 under $40,000 


656,488 


16.662.027 


566,488 


2.961.228 


656.488 


3.170.269 


462,642 


312.698 


102,846 


93,667 


S40.000 or more 


93.674 


3.641,779 


93,674 


783.108 


93.574 


818.811 


71.636 


61.890 


•22,038 


•16,187 


Nontaxable returns, total 


66.278 


146 


- 


- 


4.565.881 


898,629 


4.565.881 


898.629 


- 


- 



Individual Returns 1990 



35 



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 amo 


unts are in thousands of dol 


arsi 














Number of 
returns 


Adjusted 
gross 

income 


Salaries and wages 


Taxabje 


rnterest 


Tax-exempt interest 


Dividends 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




111 


121 


13) 


(41 


(5) 


16) 


17) 


(8) 


(91 


(101 


AJI returns, total 


26,917,288 

4,089,396 
4,613,476 


442,092.398 

10,469.218 
34.863.486 


23.729.996 

3.352.440 
4.150.240 


401,463,443 


10.607,310 


16,202,098 


123,761 


377,255 


1.871.806 


1,579,207 


Under $5.000 




8,467,251 
29,163,773 


1.497.552 
1.352.602 


1,196,106 
2,175,238 


•8,009 
•8,009 


•6,319 
•3,762 


343,097 
214,949 


248,013 


Se.OOO under SI 0.000 . . . 




202,470 


SI 0,000 under $15,000 . 




4,812,582 


59.900.141 


4.373.374 


51,671,409 


1 506.771 


2,651,069 


•28,032 


•43,342 


276,626 


419,045 


$16,000 under $20,000 . . 




3,556,853 


61.868.057 


3.351.618 


56,190,108 


1,297,333 


2,421,994 


•20,023 


•133,666 


175,006 


116,093 


S20.000 under $26,000 . . 




2,828,116 


63.361.182 


2.674.636 


67,549,843 


1,328,967 


2,244,268 


•18,723 


•78,289 


213.649 


172,841 


$26,000 under $30,000 . . 




2,019,018 


66.397,921 


1.938.926 


51,222,302 


1,025,130 


1,666,979 


•4,005 


•501 


167.649 


160,841 


$30,000 under $40,000 . . 




2,494,163 


86,098,110 


2,436.236 


81,765,337 


1,605,670 


1.926.413 


•13,440 


•21,289 


279.642 


114,696 


$40,000 or more 




1,604,686 
17,293,605 

1,106,399 


70,144,284 

377,442,912 

2,500,634 


1.463,626 
16,626,914 

665,788 


65,433,420 

341,639,627 

1,688,263 


1,093,296 

9,112.138 

950.219 


2.020.032 
14.868.086 

758.538 


•23,520 
107,743 

•4,005 


•90,196 
346,626 

2,707 


201.388 

1 .639.434 

226.963 


145,209 


Taxebia raturns. total 




1,336.661 


Under $6.000 




154.982 


$6,000 under $10,000 . . . 




1,707,816 


12,951,881 


1,424,788 


9,631,948 


869.413 


1.578.876 






140.162 


126.698 


$10,000 under S16.000 .. 




2,419,084 


30,720,858 


2,023,927 


23,807,609 


1.119,003 


2,362.962 


•24,028 


•19,078 


239.080 


345.305 


$16,000 under $20,000 . . 




3,221,032 


56,422,850 


3,016,797 


60,796,712 


1,230,452 


2,410,018 


•20,023 


•133,666 


171.002 


1 1 6,089 


$20,000 under $26,000 . . 




2,821,406 


63,206,374 


2,667,827 


67,406.036 


1,328,967 


2,244,268 


•18,723 


•78,289 


213.649 


172.841 


$26,000 under $30,000 . 




2,019,018 


65,397,921 


1,938,926 


61.222.302 


1,025,130 


1,566,979 


•4,006 


•501 


167.649 


160.841 


$30,000 under $40,000 . . 




2,494,163 


86,098,110 


2,436,236 


81.755.337 


1,606,670 


1,926,413 


•13,440 


•21,289 


279.642 


114.696 


$40,000 or more 




1,504,686 
8,623.683 


70,144,284 
64,649.487 


1,453,626 
8,103,082 


65.433.420 
69.913.816 


1,093,296 
1,496,171 


2,020.032 
1.334.013 


•23,620 
•16.018 


•90,196 
•31.628 


201,388 
232.371 


145.209 


Nontaxable returns, total 


242.547 
















Statutory ad 


ustments 






Size of adjusted gross income 


Unemploymen 


t compensation 


Tota) 


income 


Total 


Primary IRA payments 


Secondary IRA payments 




Number of 

returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




111) 


1121 


(13) 


114) 


(15) 


(16) 


(17) 


(18) 


119) 


(20) 


All returns, total 


3.199.666 

266.306 


5,211,903 

283,015 


26,917,288 

4,089,395 


443.257.796 

10.503.041 


820,301 


1.16S.398 
•33.823 


774.054 


989.863 


169.892 


175.535 


Under $5,000 




•28,033 


•28.033 


•33.823 






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




811.104 


1.240,953 


4,613,475 


34.913.998 


50,760 


60.612 


60.760 


50.512 


_ 


_ 


$10,000 under $15,000 . 




740,528 


1,200,462 


4,812,682 


60.059.210 


97,515 


169.069 


93.510 


141.049 


•16.018 


•18.021 


$15,000 under $20,000 




364.646 


633,360 


3,655,853 


62.051.142 


137,661 


183.086 


137.661 


183.085 


- 


- 


$20,000 under $26,000 . 




379.769 


729,887 


2,828,116 


63.686,600 


152,279 


234.318 


137.661 


211.187 


•22.727 


•23,132 


$26,000 under $30,000 . 




220.664 


374,788 


2,019,018 


66.673.681 


121.805 


175.761 


114.441 


132.187 


•33.462 


•43,674 


$30,000 under $40,000 . 




283,077 


497,971 


2.494.163 


86.281.419 


126,128 


183.309 


112.687 


129.221 


48.847 


64.088 


$40,000 or more 




154,684 


251,486 


1.504.686 


70.289.804 


106.221 


145.520 


99.601 


108.799 


48.847 


36.722 


Taxable returns, total 




2,138.622 


3,702.046 


17.293.606 


378.567.044 


789.664 


1,124,132 


743,316 


949.698 


166.887 


174.634 


Under $6 000 




•20.023 


•1 1.437 


1.106.399 


2.518.656 


•12.014 


•18,021 


•12.014 


•18.021 


_ 


_ 


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




332.900 


541.012 


1.707.816 


12.996.986 


48.066 


45,104 


48,066 


46.104 


_ 


_ 


$10,000 under $15,000 . 




430.518 


700.947 


2.419.084 


30.859.872 


86.601 


139,014 


81,496 


121.996 


•12,014 


•17.020 


$15,000 under $20,000 




317.096 


594.518 


3.221.032 


56.605.934 


137,661 


183.085 


137,661 


183,086 


- 


- 


$20,000 under $26,000 . 




379.759 


729.887 


2.821.406 


63.440.693 


152,279 


234,318 


137,661 


211.187 


•22,727 


•23.132 


$26,000 under $30,000 . . 




220.664 


374.788 


2,019.018 


55.573.681 


121,805 


176,761 


114,441 


132.187 


•33.462 


•43.574 


$30,000 under $40,000 . 




283.077 


497.971 


2.494.163 


86.281.419 


126,128 


183,309 


112,687 


129.221 


48,847 


54.088 


$40,000 or more 




164.684 


261.486 


1.604,686 


70.289.804 


106,221 


145,520 


99,601 


108.799 


48,847 


36.722 


Nontaxable returns, total 


1.061.044 


1.509.856 


8,623,683 


64.690.753 


•30,738 


•41,266 


•30,738 


•40.265 


•4,005 


•1.001 







Footnotes at end of table. 



36 



Individual Returns 1990 



Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income 



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









Basic standard deduction 


Additional standard deduction 


Exemptions 


Taxable income 


Child care credit 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
exemptions 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




121) 


(22) 


(23) 


(241 


(26) 


(261 


(27) 


(281 


(29) 


130) 


All returns, total 




25.905,274 


112,342.787 


2,132,627 


2,018,164 


57.098,059 


116,973,317 


19.396.126 


235,519,091 


1.691.821 


718,183 








Under S6,000 






4,089,395 


13,162,920 


224,259 


202.434 


5,400,066 


1 1,048.108 


1 ,106.399 


831 ,396 






$5,000 under $10,000 . 






4,609,470 


19,384,551 


663,464 


487.346 


9,198,777 
10971,683 


18,842,476 
22,479,735 


2 01 6 318 


4,246.769 
17.290.233 


•18,826 


• 1 905 


$10,000 under $15,000 






4,812,582 


21,414,914 


648,736 


649,867 


3,929,248 


280,677 


107.955 


$15,000 under $20,000 






3,551,849 


15.804,355 


276,018 


266,657 


8,215,623 


16,833,617 


3,502.183 


29.036.949 


392,289 


197.187 


$20,000 under $26,000 






2,828,115 


12,886,572 


208,344 


206,866 


6,866,685 


14,065,892 


2,824,110 


36.193.388 


293,578 


163.240 


$25,000 under $30,000 






2,016,014 


9.636.142 


134,868 


142,909 


5,222,801 


10,699,630 


2,019,018 


34.919,239 


220,874 


100.069 


$30,000 under $40,000 






2,494,163 


12,267.523 


76,727 


70.494 


6,886,353 


14,116,584 


2,494,163 


69,644,510 


270,516 


99.356 


$40,000 or more 






1,504,686 


7,796,810 


102,120 


102,691 


4,336,072 


8,888,276 
72,087,274 


1,504,686 
17.293.606 


63,367,607 
230.603.421 


115.061 
1,158,452 


58.470 


Taxable returns, total .... 






17.286,596 


73,272,859 


1,677,082 


1 ,479.369 


35,182.112 


624.391 


Under $5,000 






1,106,399 


1,636.401 






•16,018 
1,557,251 


•32,838 
3,190,762 
7,168,678 


1.106.399 
1,707,816 


831 ,396 






$5,000 under $10,000 . 






1,707,816 


5,494.942 


320.370 


266,296 


4,009,881 
13,641,702 






$10,000 under $15,000 






2,419,084 


9,476,031 


460.636 


444,646 


3,495,896 


2,419,084 


•18,723 


•6,361 


$16,000 under $20,000 






3,217,028 


14,116,000 


275,018 


266.657 


6,846,693 


14,029,108 


3,221,032 


28,021,084 


242,404 


109,196 


$20,000 under $25,000 






2,821,406 


12,860,009 


208,344 


205,865 


6,821,127 


13.972.499 


2,821,406 


36,178,001 


290,873 


160,939 


$25,000 under $30,000 






2,015,014 


9,636,142 


134,868 


142,909 


6,222,801 


10.699.630 


2.019,018 


34,919,239 


220,874 


100,069 


$30,000 under $40,000 






2,494,163 


12,267.523 


76.727 


70.494 


6,886,353 


14.116.684 


2,494,163 


59,644,510 


270,616 


99,366 


$40,000 or more 


1.604,686 


7,795,810 


102,120 


102.591 


4,336,072 


8,888,276 


1,604,686 


63,357,607 


1 15,061 


58,470 
193.791 


Nontaxable returns, total 


8,619.679 


39,069,928 


666,446 


638.806 


21 915,947 


44,886,043 


2,102,622 


4,916,670 


433,369 




Earned incor 


ne credit used 




















to offset 


ncome tax 


Income tax 


after credits 


Income lax withheld 


Overpayment refunded 


Tax due at 


ime of filing 


Size of adjusted gross income 


before 


credits 




















Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




1311 


(32) 


(33) 


(34) 


1361 


1361 


(37) 


(38) 


139) 


(401 


All returns, total 




3,681,712 


1,091.387 


17.293.605 


35.402.856 


23,499,272 


46.926.626 


21.492,144 


17.746,194 


3.711,639 


1 ,296.826 


Under $5,000 










1,106,399 


131.696 


2,979,804 


539,818 


2,996,029 


1,017,381 


676,884 


77,646 


$5,000 under $10,000 . 






281,667 


33,103 


1,707,816 


601.690 


3,963,496 


2,142,210 


4,076,866 


3,634,934 


376.434 


85,795 


$10,000 under $16,000 






1,666,942 


616,403 


2,419,084 


1.863,888 


4,453,260 


4,648,174 


4,209,185 


4,384,854 


527.309 


130,389 


$15,000 under $20,000 






1,661,100 


441,766 


3,221,032 


3.713.859 


3.423,701 


5,915,048 


3,091,317 


2,552,928 


448.617 


126.186 


$20,000 under $26,000 






83,003 


1,116 


2,821,406 


6.282.230 


2.760,036 


6,736,418 


2,462,291 


1,766,903 


345.801 


109.036 


$25,000 under $30,000 






- 


- 


2,019,018 


6.313.676 


1,982,977 


6,425,798 


1,703,298 


1,363,235 


307.711 


119,729 


$30,000 under $40,000 






- 


- 


2,494,163 


9.442,188 


2,458,112 


10,824,796 


1,945,582 


1,867,483 


535,141 


299,941 


$40,000 or more 






_ 


_ 


1.604.686 


9,063,627 


1,487,886 


9,694,363 


1,007,586 


1,167,476 


493,740 


348,103 


Taxable returns, total .... 






1,801.882 


SB0,132 


17,293,605 


36.402,866 


16.967,181 


43,010.368 


13,467,141 


9,931,070 


3,71 1.539 


1,296,826 


Under $5,000 










1,106,399 


131,696 


593,704 


125,423 


413,496 


78,606 


676,884 


77,646 


$6,000 under $10,000 . 






_ 


- 


1.707,816 


601,690 


1,435,501 


957,092 


1,319,367 


476,702 


376,434 


86,796 


$10,000 under $15,000 






289.470 


171,644 


2,419,084 


1,863,888 


2,166,793 


2,694,887 


1,866,733 


1,092,447 


627,309 


130,389 


$16,000 under $20,000 






1.429.409 


377,473 


3,221,032 


3,713.869 


3,088,880 


6,659,005 


2,766,496 


2,136,741 


448,617 


126,186 


$20,000 under $25,000 






83,003 


1,116 


2,821,406 


5,282,230 


2,753,328 


6,728,994 


2,466,682 


1,769.480 


346,801 


109,036 


$25,000 under $30,000 






- 


- 


2,019,018 


5.313.676 


1,982,977 


6,426,798 


1,703,298 


1.363.236 


307,711 


119,729 


$30,000 under $40,000 






- 


- 


2,494.163 


9,442,188 


2,458,112 


10,824,796 


1,946,682 


1.867,483 


636,141 


299,941 


$40,000 or more 












1,504.686 


9,053,627 


1,487.886 


9,694,363 


1,007.686 


1,157,476 


493.740 


348,103 


Nontaxable returns, total 






1.879.830 


641,266 




7.532.092 


3,916,267 


8.036,003 


7,814.124 













• Estimate should be used with caution due to the small number of sample returns on which it is based, 
NOTE: Detail may not add to totals because of rounding. 



Individual Returns 1990 



37 



•a 

c 

(0 



c 
o 

a. 
E 

03 
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Individual Returns 1990 



43 



Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income 

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

















Exemptions for dependents 




Number of 
returns 


Number of 
exemptions 


Number of 
exemptions 
for taxpayers 


Total 


Size of adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 




111 


12) 


(3) 


(4) 


(6) 


161 


17) 


(8) 




113.717.138 
17.383,148 
14,962,865 
13,922,750 
11,543,228 

9,672,317 
7,838,225 
6,639,686 
6,643,101 
4,810,138 

4,026,929 

3,327,098 

2,666,516 

4,960,489 

3,276,142 

2,329,662 

644,027 

130,262 

60,677 

89,862,434 
23,854,704 


227,549,246 
14,697,388 
22,188,425 
24,961,292 
21,711,381 

19,918,864 
17,740,357 
15,965.766 
14.819,982 
12,884,768 

11,427,734 

9,666,212 

7,784,027 

14,736,309 

9,660,193 

6,913,060 

1,944,102 

380,676 

169,732 

180,982,464 

46,566,792 


151.768.889 
10,628,042 
15,860,946 
17,364,474 
15,080,177 
13,622,184 
11,691,089 
10,369,628 
9,368,213 
8,264,044 

7,194,720 

6,126,672 

4,942,482 

9,346,318 

6,203,996 

4,376,211 

1,198,806 

240,643 

111,346 

124,739,783 

27,029,106 


41,228.942 

2,413,616 
3,742,660 
4,382,034 
3.718.551 
3.498.804 
3.160.310 
3,009.029 
2,816,968 
2,474,061 
2,201,349 
1,871,886 
1.490.762 
2.861.726 
1.832,432 

1,306,962 

364,660 

66,609 

27,862 

30,659,321 

10,569,621 


75,780.357 

4,169,346 
6,327,479 
7,596,818 
6,631,204 
6,396,670 
6,049,267 
5,596,138 
5,451,769 
4,630,724 

4,233,015 
3,528,641 
2,841,646 
6,390,990 
3,466,198 

2,536,839 

746,297 

140,033 

68,386 

66,242,671 

19,537,686 


1.631.698,627 

-12,474,266 
28,819,917 
64,868,928 
64,868,907 
78,372,723 
87,064,829 
97,861,396 
106,419,103 
104,864,663 

104,228,645 

98,174,068 

86,618,481 

190,800,339 

156,275,178 

171,644,716 

102,764,918 

44,146,663 

68,379,432 

1,661,836,012 

79,762,616 


30,659.321 

3.211 

138,046 

796,416 

2,966,668 

3,396,993 
3,109,497 
2,983,246 
2,800,603 
2,469,917 
2,199,438 
1,870,296 
1,488,820 
2,857,509 
1,829,436 

1,303,861 

364,136 

66,629 

27,822 

30,669,321 


199,165.397 

26.712 








S10 000 under SI 6 000 


319 162 


S16,000 under S20,000 




$20 000 under $26 000 


4 783 401 


526,000 under 530,000 

S30.000 under S36.000 


6.283.480 


S35 000 under $40,000 


9 263 486 


$40 000 under $46 000 , . . . 


9 776 710 


$45,000 under $50,000 




$50,000 under $66 000 


10 390 724 


$66 000 under $60 000 


9 811 774 


$60,000 under $76,000 




$76 000 under $ 1 00 000 


22 796 840 


$100,000 under $200,000 

$200,000 under $600,000 

$600,000 under $1,000,000 


30.616.488 
23,194.066 
10,618,661 


Taxable returns, total 


199,165,397 








Exemptions for dependents— Continued 




Exemptions for children at home 


Exemptions for children away from home 


Size of adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




19) 


110) 


111) 


(12) 


(13) 


(14) 


(16) 


(16) 


(17) 


118) 




38.868.766 

2,303,160 
3,462,653 
4,030,121 
3,372,947 

3,208,871 

2,996,794 

2,821,493 

2,695,147 

2,385,397 

2,135,924 

1,792,015 

1,460,718 

2,766,369 

1,760,146 

1,264,28^ 

342,065 

63,971 

26,702 

28,732,628 

10.126,238 


69,896,216 

3,879,736 
5,696,372 
6,713,492 
6,814,187 
5,794,858 
5,622,409 
6,183,119 
5,112,704 
4,404,507 

4,006,134 

3,336,707 

2,719,256 

6,087,427 

3,262,143 

2,384,116 

704,136 

132,016 

54,899 

51,981,742 
17,914,475 


1,556.242.145 

-11,719.392 

26.693.831 

50,459.122 

68.872.442 

71,973,663 

82,566,851 

91,790,413 

100,896,042 

101,115,368 

101,148,649 

93,984,698 

83,222,877 

183,772,381 

160,116,040 

164,842,900 

99,073,608 

42,426,778 

65,116,084 

1,479,159,740 
77,082,405 


28.732.528 

3.162 

67,671. 

535,380 

2,645,817 

3,108,406 
2,946,006 
2,797,102 
2,680,174 
2,381,263 
2,134,013 
1,790,426 
1,449,286 
2,762,264 
1,767,165 

1,262,178 

341,676 

63,900 

26,664 

28,732,628 


189,574,703 

23,981 

26,176 

184,695 

1,773,704 

4,264,261 
5,886,943 
7,391,563 
8,789,428 
9,318,631 

9,916,289 

9,824,346 

9,606,960 

23,271,718 

21,818,705 

29,310,989 
22,367,864 
10,109,358 
16,801,202 
189,674,703 


891,650 

23,192 

•18,364 

66,275 

76,087 

88,489 
86,879 
79,086 
78,111 
66,167 

42,784 

44,926 

38,907 

70,162 

62,490 

38,203 

10,461 

2,228 

860 

822,926 

68,724 


1.246,533 

39,083 

•30,798 

102,420 

97,662 

116,011 

116,017 

107,309 

109,130 

76,679 

66,368 

66,464 

62,888 

102,011 

88,399 

64,000 

17,766 

3,161 

1,406 

1,129.084 

117,449 


42.744,890 

-627,147 
•161,496 
861,311 
1,288,480 
1,990.428 
2,416,065 
2,666,160 
2,930,894 
2,763,173 

2,011,970 
2,370,013 
2,214,236 
4,693,631 
6,396,697 
4,938,174 
3,006,683 
1,465,661 
2,228,188 
42,631,696 
113,196 


822,926 

13 
•7,396 
36,160 
71,082 

88,489 
86,627 
79,086 
78,111 
66,166 
42,784 
44,926 
38,907 
70,085 
62,490 
38,201 
10,441 
2.224 
869 
822,926 


6,161,902 




$6 000 under $10,000 


•1 449 


$ 1 000 under $ 1 6 000 


26 660 


$16,000 under $20,000 








$26,000 under $30,000 


216,702 


$30,000 under S36.000 




$35 000 under $40 000 


286 414 


$40 000 under $45 000 


313 341 


$46,000 under $60,000 




$50,000 under $65,000 


300 726 


$66 000 under $60 000 ... 


273,806 


$60,000 under $76,000 


$75 000 under $100 000 


837 387 


$100,000 under $200,000 

$200,000 under $600,000 

$600,000 under $1,000,000 


903,369 
696,806 
361,500 


Taxable returns, total 


6,161,902 








Exemptions for dependents— Continued 




Exemptions for parents 


Exemptions for other dependents 


Size of adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




119) 


(20) 


(21) 


(221 


(23) 


(24) 


1261 


126) 


(27) 


(28) 




1,702.746 

79.992 

192.448 

260,689 

217,216 

226,694 

101,408 

117,963 

89,687 

55,443 

72,912 
64,286 
29,841 
89.310 
46,406 
46,035 
11.010 
2,626 
1,082 

1,261,939 
460,806 


2.005.877 
103.336 
237,864 
298,137 
267,214 

267,685 

113,168 

142,837 

100,428 

70,143 

83,426 

70,773 

33,467 

103,664 

64,607 

61,950 

12,748 

3,160 

1,282 

1,446,784 
Kfin nq.T 


57.815.742 
-470,369 
1,640,606 
3,261.276 
3,720,436 

6,046,124 
2,775,616 
3,789,626 
3,340,113 
2,344,866 
3,464,180 
3,374,122 
1,727,042 
5,926,636 
3,824,919 

6,111.662 
3.331,672 
1,766,737 
2,971,671 
63,843,166 

3 Q-J-y KTR 


1,261,939 

•31 

•32,140 

127,078 

166,406 

219.793 

97.266 

116,081 

89,580 

66,443 

71,619 

64,286 

29,841 

88,626 

46,138 

46,035 

10,988 

2,621 

1,081 

1,251,939 


6,636.076 

•300 

•3.641 

53,305 

130,838 

325,720 
176,064 
324,218 
287,951 
215,040 
336,873 
363,211 
199,923 
707,899 
609,826 

1,071,340 
707,483 
411,080 
722,366 

6,636,076 


1,771,501 

87,899 

261,809 

324,717 

282,621 

162,977 

134,920 

113,132 

87,288 

64,363 

63,170 

42,636 

24,261 

64,382 

38,760 

30,740 

6,483 

1,003 

460 

1,188,858 


2,631.731 

147,192 

363,466 

482,769 

462,141 

218,116 

197,676 

162,872 

129,606 

79,395 

78,097 

66,707 

36,934 

97,888 

61,049 

46,773 

10,657 

1,706 

799 

1,686,062 
946,669 


48,734.681 

-249.067 
2.051.764 
4,067.383 
4,880.943 

3.568,469 
3,683,165 
3,679,687 
3,232,814 
2,321,109 
2,610,694 
2,236,708 
1,400,630 
4,269,963 
3,299,311 

3,979,636 

1,861,806 

636,694 

1,304,196 

43,404,443 


1,188,858 

•16 

34,846 

132,962 

218,624 

166,682 

134.920 

112.632 

84.603 

64.277 

53.169 

42.535 

23,761 

63,722 

38,760 

30,740 

6,473 

1,000 

468 

1,188,868 


4,771,048 
•802 


Under $6,000 


$6,000 under $10,000 


2,221 


$ 1 0,000 under S 1 6,000 




191,792 
216,119 
234,411 
308,660 
271 767 


$20 000 under $26,000 . . 


$26,000 under $30,000 


$30,000 under $36,000 


$36,000 under $40,000 


$40,000 under $46,000 




$46,000 under $60,000 


267,220 
253,358 
146,140 
534,289 


$50,000 under $66 000 


$66,000 under $60,000 


$60,000 under $76 000 . . 


$76,000 under S100 000 


$100,000 under $200,000 

$200,000 under $600,000 

$500,000 under $1,000,000 


736,069 
397.520 
147.658 
320.130 

4,771,048 


Taxable returns, total 

Nontaxable returns. Total 






















J 








, 





' Estimate should be used with caution because of t' 
NOTE: Detail may not add to totals because of round, i 



small number of sample returns on which it Is based. 



44 



Individual Returns 1990 



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



[All figures are estimates based on samples 


— money amounts are in thousands 


of dollars! 






















Number of 
returns 


Number of 
exemptions 


Number of 
exemptions 
for taxpayers 


Exemptions for dependents 




Total 


size of adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 




111 


(21 


(31 


14) 


(51 


(61 


17) 


(8) 




113,717.138 

48,377,437 

2,196,610 

2,163,753 

31,767 

13,159,696 

111,478 

49,873,116 


227.649.246 

160.613,922 

3,203,626 

3,130,774 

72,851 

32,360,858 

296,653 

41,074,188 


161.768.889 

96,754,876 

2,206,097 

2,142,682 

63,616 

13,159,596 

111,478 

39,536.843 


41,228.942 

27,603,167 

686,596 

581,855 

4,741 

11,979,578 

111,478 

1,048,123 


76.780.357 

53,859,047 

997,628 

988,192 

9,336 

19,201,262 

185,175 

1,637,344 


1.631.698,627 

1.371.551,800 

14.923.338 

14.636.079 

287,269 

215.213,809 

2.771,389 

27,138,292 


30.669.321 

23,469,307 

461,662 

469.361 

2,311 

6,854,303 

67,832 

816,217 


199.155.397 

177.185,448 

2,099,953 

2,061,911 

38,042 

16,900,635 

278,888 

3,690,473 


Joint returns of married persons 
Separate returns of married 
persons: 
Total 


Spouse filing 

Spouse not fllino 

Returns of heads of households . . 
Returns of surviving spouses .... 
Returns of single persons 


^^^^^^^~^^^-^^^—^^^^^^^ 


Exemptions for dependents— Continued 




Exemptions for children at home 


Exemptions for children away from home 


Size of adjusted gross income 


Number of 

returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
returns 


Number of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




191 


(101 


111) 


112) 


(13) 


(141 


(151 


116) 


(171 


(18) 




38,868.766 

26.853,753 

640,849 
636,108 
4,741 
10,960,235 
111,478 
402,451 


69.896.216 

51,550,715 

906.308 
895.972 
9.336 
16,721,888 
178,703 
539,602 


1,666,242.146 
1,337,602,491 

13,612,923 

13,225,664 

287,259 

193,863,492 

2,771,389 

8,601,850 


28.732.628 

22,886,158 

426,287 

423,976 

2,311 

6,081,221 

67,832 

271,030 


189.574.703 

172.346,098 

1,878,287 

1,840,246 

38,042 

13,978,008 

278,888 

1.093.421 


891,660 
397,662 

29.948 
29.948 

94.649 

•4.006 

366.696 


1.246.633 
550,934 

45.623 
45,623 

130.690 

•4,005 

515,382 


42,744,890 

25,571,234 

1,093,671 
1,093,671 

2,761,039 

43,146 

13,275,800 


822,926 

382,319 

23,580 
23,680 

64,620 

352.607 


6,161.902 

3,616,444 

188,849 


Joint returns of married persons 
Separate returns of married 
persons: 


Spouse filing 


188.849 


Returns of heads of households . . 
Returns of surviving spouses .... 
Returns of single persons 


332,918 
2,013.690 




Exemptions for dependents— Continued 




Exemptions for parents 


Exemptions for other dependents 


Size of adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
returns 


Number of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




1191 


1201 


(211 


(221 


(231 


124) 


(25) 


1261 


(27) 


128) 




1.702,745 
718,663 

2,134 
2,134 

••852,329 

129,620 


2,006.877 
863,902 

? S3B 


67.816.742 
38,339,473 

241.648 


1.261.939 
622,600 

9 133 


6.636.076 

4,910,705 

48,379 


1,771.501 
685.004 

21,442 


2.631,731 
893,496 

43,961 
43.961 

** 1,374,849 

319,426 


48,734,681 

25,810,946 

645,963 


1.188,868 

480,866 

17,434 


4,771,048 
2,997,116 

69,130 


Joint returns of married persons 
Separate returns of married 
persons: 


Spouse filing 

Spouse not filing 

Returns of heads of households , , 
Returns of surviving spouses .... 
Returns of single persons 




2,636 

•976,403 

162,936 


241,648 

••17,208,282 

2,026,339 


•• 


2,133 
j57,227 
69,980 


48,379 

••1,390,055 

186,938 


21,442 

•■966,703 

209,363 


645,963 

18,054,924 

90,049 

4,132,801 


17,434 

543,866 

2,467 

144.236 


69,130 

1,237,649 
7,021 

460,131 



• Estimate should be used with caution because of the small number of sample returns on which it is based. 
** Data combined to avoid disclosure of information for specific taxpayers. 
NOTE: Detail may not add to totals because of rounding. 



Individual Returns 1990 



45 



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Individual Returns 1990 



47 



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

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









Total income tax as a 


percentage of adjusted gross income 








Total 


Under 5 percent 


5 under 7 percent 


Size of adjusted gross income 






















Number of 


Adjusted 


Total 


Number of 


Adjusted 
gross income 


Total 


Number of 


Adjusted 
gross income 


Total 




returns 


less deficit 


income tax 


returns 


less deficit 


income tax 


returns 


less deficit 


income tax 


All returns 


111 


12) 


(31 


(41 


(6) 


16) 


17) 


(8) 


191 


Total 


89,862.434 

4.907,058 


3.298.920.383 

10.114,814 


447,126,703 
616,302 


15.393.879 
3.539.863 


188 733 619 


6 602 434 


10 022 005 


196 974 490 


1 1 990 523 


Under $6,000 


9,961,544 


227,606 


352,799 


907,960 


49,866 


«B,000 under SIO.OOO 


8,879,783 


66,998,727 


3,329,800 


4.620.024 


32,218,121 


918,278 


3,086,559 


25,709,191 


1,558,549 


« 10,000 under $16,000 


9,822,147 


123,311,669 


8,540.277 


2.539.241 


32,299,476 


798,109 


721,402 


8,749,437 


527,253 


$16,000 under $20,000 


10,688.803 


187,327,658 


14.364.564 


2.427.181 


41,689,008 


1,177,782 


1,962,194 


34,712,718 


2,106,912 


$20,000 under $26,000 


9.429.906 


211,173,551 


18.402.064 


1.038.539 


22,900,102 


737,998 


1,418,099 


31,698,664 


1,939,933 


$26,000 under $30,000 


7.750.103 


212,817,670 


20.557,483 


470.673 


12,832,908 


442,138 


869,118 


23,773,463 


1,458,776 


$30,000 under $40,000 


12.216.600 


424,130,001 


45,303,446 


404.603 


13,840,429 


462,362 


877,464 


30,130,325 


1,867,291 


$40,000 under $60,000 


8.812.426 


393,663,260 


44,861,708 


183.786 


8,187,392 


276.272 


384,699 


16,966,903 


1,060,862 


$50,000 under $76,000 


10.924.763 


666,060,396 


87,241,466 


122,553 


7,236,647 


256.307 


290,021 


16,888,003 


1,039,248 


$76,000 under $100,000 


3.271.711 


279,162,454 


44,375,262 


22,398 


1,891,671 


68.088 


39,977 


3,306,167 


200,419 


$100,000 under $200,000 


2,326.498 


305,030,894 


57,823,643 


19,472 


2,673,864 


68.665 


17,437 


2,121,871 


131,376 


$200,000 or more 


833,738 


429,139,409 


101,721,728 


6.646 


3,112,557 


78,829 


2,246 


1,010,900 


60,068 


Joint returns 




















Total 


41,706.330 

6,929 


2.269.06S.912 

-2.197.038 


316,513,479 
65.344 


4,938,946 


104.376,604 


3.178,757 


4,596,476 


130,261,768 


7,983,191 






$6,000 under $10,000 


69,014 


645.050 


22.861 


63,677 


609,830 


3,114 


- 


- 


- 


$10,000 under $16,000 


1,787,200 


22.686.730 


632,687 


1,697,706 


21,388,103 


549,936 


84,496 


1,235,285 


64,392 


$16,000 under $20,000 


3,056,069 


64.086,988 


2,624,470 


1,352.609 


23,611,712 


657,361 


1,323,776 


23,337,031 


1,417,233 


$20,000 under $26,000 


3,864,644 


86,936,000 


5,750,095 


806.472 


17,833,946 


588,343 


1,066,887 


23,664,913 


1,442,632 


$26,000 under $30,000 


3,793,862 


104,388,604 


8,176,439 


390.264 


10,616,624 


364,077 


706,274 


19,240,313 


1.185,242 


$30,000 under $40,000 


7,399,811 


259,065,229 


23,189,003 


334.784 


11,484,214 


395,084 


769,394 


26,109,098 


1,614,719 


$40,000 under $60,000 


6,690,469 


295,290,595 


29,854,265 


154.837 


6,899,532 


239,703 


334,664 


14,790,287 


916,001 


$60,000 under $75,000 


9,466,329 


569,350,130 


72,312,648 


98,096 


5,837,641 


210,466 


279,991 


16,294,348 


1,003,047 


$75,000 under $100,000 


2,924,443 


249,479,139 


38,639,428 


19,364 


1,637,422 


52,268 


36.010 


2,970,913 


179,716 


$100,000 under $200.000 


2,043,691 


267,639,337 


49,580,129 


16,490 


2,177,664 


58,827 


13.873 


1,689,031 


106,024 


3200.000 or more 


716,879 


361,795,247 


85,776,109 


4,769 


2,379,926 


69,680 


2.112 


930,538 


66,184 


Single returns 






















39,625.170 
4.873.222 


784,137.629 
12.478.720 


103.484,996 

661,142 


8,410.185 
3.519,840 


50,423,617 
9,869,430 


1,413.761 
226,892 


4.21S.477 
346.091 


40,771,728 

886,226 


2,488,049 


Under $6,000 


48.704 


$5,000 under $10,000 


8.459.771 


63.637.672 


3,180,706 


4,349,118 


30,019,623 


877,822 


3.014,608 


26,122,667 


1,622,686 


$10,000 under $16,000 


7.061.287 


87.633,409 


7,317,264 


279,764 


3,348,196 


101,278 


619,732 


6,926,666 


371,290 


$16,000 under $20,000 


6.588.373 


97,326,871 


9,733,853 


124,068 


2,106,182 


65,458 


133,466 


2,296,204 


140,070 


$20,000 under $25,000 


3.994.267 


89,314,487 


9,847,797 


46,480 


1,012,365 


27,774 


79,602 


1,806,993 


113,700 


$25,000 under $30,000 


2.825.897 


77.422.273 


9,526,623 


26,605 


716,960 


20,932 


41,727 


1,187,957 


72,660 


$30,000 under $40,000 


3,436,317 


117.631.961 


17,026,328 


30,150 


1,036,611 


27,313 


46,620 


1,695,688 


98,703 


$40,000 under $50,000 


1,617,860 


71,675,031 


11,494,434 


18,671 


815,199 


22,806 


22,847 


986,028 


61,297 


$50,000 under $76,000 


1,095,229 


64.834.470 


11,671,710 


13,359 


774,296 


24,709 


6,271 


368,610 


22,394 


$76,000 under $100,000 


271,684 


23,248,703 


4,704,486 


•2,132 


•171,610 


•3,691 


•2,966 


•248,368 


•16,360 


$100,000 under $200,000 


219,789 


29.093,320 


6,532,585 


1,504 


194,611 


6,712 


2,619 


300,162 


18,604 


$200,000 or more 


91,474 


60,040,712 


11,898,168 


604 


368,736 


9,475 


39 


47,289 


2,792 








Total tnco 


me tax as a perc 


5ntage of adjuster 


gross income-Continued 








7 under 1 percent 


1 under 1 2 percent 


1 2 under 1 5 percent 


Size of adjusted gross income 






















Number of 


Adjusted 


Total 


Number of 


Adjusted 


Total 


Number of 


Adjusted 
gross income 


Total 




returns 


deficit 


income tax 


returns 


less deficit 


income tax 


returns 


less deficit 


incn'ne tax 


All returns 


(101 


nil 


1121 


1131 


(14) 


115) 


(16) 


(17) 


1181 




26,266.926 

438,226 


665,414,288 

707,909 


67,846,686 
69,793 


17,274.319 
281.676 




60,968.263 
68.295 


10,448,054 

143,184 


623,384.288 

472.828 




Under $6,000 


624,061 


61,653 


$6,000 under $10,000 


986.806 


7.681.293 


642,324 


63.631 


468,198 


48.773 


91,926 


671.311 


91,560 


SI 0.000 under $16,000 


6.234.132 


78.284,082 


6,697,061 


259,767 


3,140,673 


337.786 


43,267 


640.836 


72,661 


$16,000 under $20,000 


2.407,474 


41.146,805 


3,642,731 


3,808,636 


68,300,669 


7.213.763 


65,592 


1.161,600 


150,623 


$20,000 under $26,000 


3.148.050 


71,070,915 


5,915,446 


3.674,181 


82,072,972 


9.266.213 


130,112 


2,967,034 


385,095 


S26.000 under $30,000 


3.304.026 


90.593,316 


7,924,447 


973,787 


27,099,618 


2.906.601 


2,066,942 


66,692,366 


7,516,781 


S30.000 under $40,000 


4.389,176 


152,027,139 


13,300,766 


3,359,334 


118,352,747 


12.736.350 


1,242,069 


41,729,446 


5,762,298 


$40,000 under $60,000 


2.628,634 


116,828,060 


10,317,681 


2,733,220 


120,878,902 


13.228.720 


1,669,905 


71,884,129 


9,426,316 


$60,000 under $76,000 


1.668,196 


88,971,187 


7,768.098 


1,850,969 


108,631,287 


12.036.673 


3,995,558 


238,200,840 


32,243,465 


$76,000 under $100,000 


119,601 


10,048,386 


893.631 


214.908 


18,013,869 


2.009.576 


828,036 


69,967,011 


9,606,242 


$100,000 under $200,000 


47,996 


6,878,806 


607.643 


69.864 


7,480,487 


832.143 


264,678 


31,866,139 


4,371,694 


$200,000 or more 


4,711 


2,176,392 


187.186 


4,348 


2,558,144 


284.471 


16,885 


7,240,861 


993,462 


Joint returns 






















12.696.646 






7.39S.304 


341.300,646 


37.250.031 


6.891.147 


377,651,181 


60,977.976 






















$5,000 under $10,000 


_ 


_ 


— 


_ 


_ 


_ 


- 


- 


- 


$10,000 under $16,000 


— 


— 


— 


•2.294 


•33.009 


•3.570 


— 


— 


— 


$16,000 under $20,000 


374.309 


7,166,364 


632.798 


•2,706 


•42,666 


■4.840 


•261 


•4,161 


•574 


$20,000 under $26,000 


1.989.116 


46,131,489 


3.663.994 


•7,764 


•176,067 


•19.686 


•2.704 


•66,667 


•8.505 


$26,000 under $30,000 


2.466.769 


67,508,843 


5.885,356 


231,958 


6,777,268 


686.542 


•1.393 


•37,602 


•4.742 


$30,000 under $40,000 


3.735.516 


130,028,346 


11,374,213 


2,652,632 


90,814,121 


9.704.196 


•10.012 


•371,499 


•48.218 


$40,000 under $60,000 


2,469,448 


109,952,494 


9,715,820 


2,558,164 


113,227,190 


12.379.497 


1.061.018 


49,866,049 


6.442.710 


$60,000 under $75,000 


1,510.641 


86,228,206 


7,527,454 


1,775,606 


104,364,461 


11.568.291 


3.764.607 


224,267,676 


30.333.698 


$75,000 under $100,000 


113,879 


9.668,964 


861,934 


205,496 


17,226.797 


1.922.060 


791.778 


66,964,008 


9.189.172 


$100,000 under $200,000 


43,807 


6,363,201 


461,880 


66,432 


6.896.028 


767.662 


266.776 


30,730,636 


4.214.227 




4,061 






3 276 


1 744.168 


193,789 


13.697 


6,363,986 


736.132 


Single returns 




















Total 


9.993.046 


139.9ie.G76 


12.262.681 


8,468.909 


173.882.043 


19.102.634 


3.827.905 


116,007,462 


15.721.792 


Under SB, 000 


438.225 


707,909 


69.793 


281.676 


624,061 


68.296 


143.184 


472,828 


61.653 


$5,000 under Si 0,000 


924.961 


7,110,446 


698.766 


46.733 


416,394 


43.036 


91.926 


671,311 


91.660 


SIO.OOO under S15, 000 


6.966,156 


74,920,917 


6,396,496 


232.552 


2,767,998 


298.762 


32.450 


412,921 


66.710 


$16,000 under S20.000 


1,673,171 


27,341,399 


2,672,809 


3.596.360 


64,514,160 


6.797.031 


47,806 


826,107 


106.645 


$20,000 under $26,000 


334,016 


7,520,695 


676,129 


3,486,001 


77,882,322 


8.816.209 


36,008 


798,408 


102.389 


S26.000 under $30,000 


306,621 


8,380,076 


748,912 


412,461 


11,116,427 


1.241.382 


2,017,291 


65,364,362 


7.335.026 


S30,000 under $40,000 


244,667 


8,232,776 


709,746 


266,898 


9,019,292 


998.387 


1.023.820 


33,776,863 


4.728.391 


$40,000 under $50,000 


72,923 


3,133.039 


273,209 


94,167 


4,102,973 


461.164 


267.979 


11,879,918 


1.609.604 


SBO.OOO under $76,000 


26,830 


1,679.961 


132,950 


31,568 


1,813,769 


197,672 


137.816 


7,970,136 


1,102,167 


$76,000 under $100,000 


•4,636 


•386,673 


•33,119 


6,356 


640,487 


60,410 


21,276 


1,767,621 


>'43,113 


$100,000 under S200.000 


•2,718 


•339,291 


•29,412 


3,362 


448,720 


49,633 


6,671 


726,669 


100,294 




444 


263,404 


22,341 


777 


647,440 


71,674 


2,679 


1,360,349 


184,350 







Footnotes at end of table 



48 



Individual Returns 1990 



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 

I All figures are estimates based on samples — money amounts are in thousands of dollars] 











Total income tax as a percentage of adjustec 


gross income-Continued 








1 6 under 1 7 percent 


1 7 under 25 percent 


26 under 30 percent 


























Adjusted 


Total 




Adjusted 


Total 




Adjusted 


Total 




returns 


deficit 


income tax 


returns 


less deficit 


income tax 


returns 


less deficit 


income tax 


All returns 


1191 


120) 


(21) 


(22) 


(231 


1241 


(26) 


(26) 


127) 


Total 


6,001,832 

•20.408 


306.316,871 

•44.474 


48.962.622 

•7.065 


6.932.699 

108,029 


659.974.573 

273,297 


136.664.814 
67,152 




200.953.786 

•64,169 


62.766.416 

•14.180 


Under «6,000 




•16,010 












32.536 


201,371 


44,686 


•5.669 


•35,148 


•10.103 


810,000 under SIB, 000 . 




_ 


- 


- 


•10.817 


•135,748 


•27,212 


•2,704 


•32,042 


•9.473 


SI 6,000 under S20.000 , 




— 


— 


— 


•10.817 


•192,236 


•34,762 


•5.408 


•98.552 


•26.266 


S20,000 under S2B.000 . 




•16,608 


•354.877 


•56.322 


— 


— 


— 


— 


— 


— 


S2B,000 under 530,000 . 




62,328 


1.469.881 


231.087 


•7,811 


•219.206 


•38,805 


•2.704 


•67,906 


•17,418 


$30,000 under S40,000 . 




1.477.648 


60,654.876 


8.081.966 


469.066 


17,237.005 


3,020,802 


•7.228 


•266,956 


•71.262 


$40,000 under SBO,000 . 




406,685 


18,149.713 


2,901.062 


907,181 


40.345.581 


7,501,591 


•4,274 


•194,211 


•62,174 


$60,000 under S7B.000 




1.829,309 


116,369,030 


18.366,117 


1,271,023 


80.278.494 


15,343.414 


•2,149 


•148,763 


•38.980 


$76,000 under SI 00,000 




838,424 


71.419.186 


11.441.216 


1.182,417 


102.134.628 


19.524.224 


24,211 


2,234,577 


572.490 


$100,000 under $200,000 




346,831 


42,186,297 


6.787,768 


1,441,870 


193.843.916 


40,060.109 


122,756 


18,396,708 


4,800,950 


$200,000 or more 


16,792 


6.768,638 


1,089,950 


601,142 


226.113,093 


51.012.066 


■ 279.607 


179,434,766 


47.153,120 


Joint returns 






















2,760.306 

•1,393 


216.806.814 

•6,228 


34.631.286 
•939 


3.113.254 


480.378.240 


100.307.076 


279.107 


164,962.732 


40,634.020 


Under $6,000 




$6,000 under SI 0,000 






_ 


•2,704 


•21,125 


•4,219 


_ 


_ 


_ 


$10,000 under $16,000 


- 


— 


- 






- 


- 


— 


- 


$16,000 under $20,000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


$20,000 under $26,000 


— 


— 


— 


— 


— 


— 


- 


— 


— 


$26,000 under $30,000 


•2,294 


•68.025 


•9.523 


•510 


•13.125 


•2.288 


•2,704 


•67.906 


•17,418 


$30,000 under $40,000 


•1,807 


•71.673 


•11.388 


•3.869 


•118,792 


•22.302 


•1,808 


•67,486 


•18,883 


S40,000 under SB0,000 


•3,614 


•165,001 


•25.033 


•1.894 


•85.642 


•16.503 


•1,808 


•86,401 


•22,101 


S60,000 under $76,000 


1,698.342 


101,977.180 


16.206.392 


433,019 


30,054.127 


5.316.766 


•989 


•64.369 


•16,626 


$76,000 under $100,000 


805.478 


68,639,217 


10.994.103 


960.846 


82.352.032 


15.286.586 


•262 


•24,246 


•7,107 


$100,000 under $200,000 


333. 6B7 


40,461,681 


6,506,642 


1.277.748 


172.146,942 


35.299,586 


42,519 


7.447.874 


1.924.003 


$200,000 or more 


13.722 


6.446.809 


877.263 


442.674 


195.586.464 


44.358.829 


229,018 


147.204.451 


38.627.981 


Single returns 






















1.960,313 

•19.016 


75,885,486 

•38.247 


12.160.916 
•6,126 


2,476.323 

108,029 


161.610.879 
273,297 


30,647.985 

67,152 


167.730 

•16,010 


3B.B8B.007 
•64.169 


9.367.881 


Under $6.000 


-14.180 


S5.000 under $10,000 








27,128 


166,351 


37,348 


•6,408 


•32,891 


9,489 


SI 0.000 under $16,000 


- 


_ 


_ 


•10,817 


•136,748 


•27.212 


•2,704 


•32,042 


■9,473 


$ 1 5.000 under $20,000 


— 


— 


— 


•8,113 


•146,261 


•25,625 


•6,408 


•98,662 


■26,266 


$20,000 under $25,000 


•10.468 


•238.625 


•38,476 


— 


— 


— 


— 


— 


— 


S2B.000 under S30.000 


•15.984 


•461.221 


•71,036 


•7,301 


•206,081 


•36,517 


— 


— 


— 


$30,000 under $40,000 


1.426.761 


48,785,608 


7,796,161 


394.065 


14,996.143 


2,614,976 


•6,420 


•189,469 


•52.379 


S40.000 under $60,000 


307,836 


13.650.228 


2.192,426 


831,063 


36,899.475 


6.843.712 


•2,467 


•107.810 


•30.073 


S50.000 under $75,000 


148,491 


8.580,627 


1.381,222 


729,548 


43,650.132 


8.773.637 


•660 


•47.714 


•12.842 


$75,000 under $100,000 


21,474 


1.817,848 


292,735 


190,809 


16.269.668 


3.531.431 


21,628 


2,006.018 


611.755 


SI 00.000 under S200.000 


9,687 


1.277,865 


206,605 


123.676 


16.367.671 


3.638.381 


70.260 


9.392.199 


2,463.300 




1,608 


1,036,418 


166.128 


46.773 


22,403.073 


5,062.093 


38.774 


23,624.143 


6,238.123 












Total inco 


me tax as a perc 


sntage of adjuster 


gross income-Continued 








30 under 60 percent 


6( 


) under 100 perce 


nt 


1 00 percent or more 


Size of adjusted gross income 






















Number of 


Adjusted 


Total 


Number of 


Adjusted 


Total 


Number of 


Adjusted 


Total 




returns 


deficit 


income tax 


returns 


less deficit 






less deficit 




All returns 


128) 


(29) 


1301 


131) 


132) 


(33) 


(34) 


(35) 


(36) 




30.623 




1.007.578 


9.322 


699.348 






-2.79B.468 




Under $6,000 






7.866 


-2.921,428 


69,703 


$6,000 under SI 0,000 


_ 


_ 


_ 


•2.294 


•11.682 


•9.922 


•338 


■2.412 


•6.605 


$10,000 under $15,000 


•8,113 


•93,127 


•36.623 


•2.704 


•36.139 


•34,319 


- 


- 


- 


$16,000 under $20,000 


• 1 .489 


•26,972 


•11.421 


— 


— 


— 


t 


t 


t 


$20,000 under $25,000 


•2.704 


•63,735 


•26.701 


— 


— 


— 


••2.714 


••66.418 


••75.452 


$26,000 under $30,000 


•2.706 


•68,763 


•21.156 


*• 


•• 


•♦ 




•• 


•• 


$30,000 under $40,000 


•32 


•1,078 


•368 


— 


— 


— 


— 


— 


— 


$40,000 under $60,000 


•6.014 


•228,209 


•96.626 


•• 


•• 


•• 


••26 


♦•1,176 


••1.614 


$60,000 under $75,000 


3,126 


198,424 


77.706 


••4.322 


••661,628 


••324,848 




•• 


•• 


$75,000 under $100,000 


•B07 


•41,519 


•12.961 


•• 


• • 


• ♦ 


•3 


•329 


•399 


$100,000 under $200.000 


4,329 


626,515 


225.449 


•• 


*• 


• • 


t 


t 


t 


S200 000 or more 


2.504 


1 396,625 


499,669 


• • 


• • 


• « 


t 


t 


t 


Joint returns 




















Total 


23.202 


2.389.644 


882.486 


6.949 

•2,294 


409,273 
•11,682 


249.696 

•9,922 


6.093 

4.636 
•338 


-2.149.039 

-2.203,266 
•2.412 


267,071 


Under SB.OOO 


54.405 


S5 000 under $10 000 


•5.605 


$10,000 under $16,000 


t 


t 


t 














$15,000 under $20,000 


•1.489 


•26.972 


•11,421 


— 


— 


— 


t 


t 


T 


$20,000 under S2B,000 


•2.704 


•63.736 


•26.701 


— 


— 


— 


••10 


••239 


••332 


$25,000 under $30,000 


•2,705 


•68.753 


•21.166 


— 


— 


— 


• • 


•• 


•• 


S30.000 under $40,000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


$40,000 under $60,000 


•5,008 


•227.848 


•96,471 


•• 


•• 




••26 


••1,176 


•■1.614 


$50,000 under $76,000 


2.206 


136.287 


49,629 


••3,664 


••397,692 


••239.673 


• • 


•• 


• • 


$75,000 under $100,000 


t 


t 


f 


•• 


•• 


»4 


•3 


•329 


•399 


S 1 00.000 under S200.000 


4.178 


601.786 


216,694 


•• 


•• 




t 


t 


t 


S200 000 or more 


2 209 


1 234 846 


446 694 






** 


t 


t 


t 


Single returns 




















Total 


7.029 


333.444 


118.465 


3.369 


188.276 


118.271 


4.886 
•2.153 


- 366.888 

• -437,414 


102.662 


Under S5 000 


•8,346 


$6,000 under $10,000 












_ 








$10,000 under $15,000 


•5.408 


•62.794 


•21,734 


•2.704 


•36,139 


•34.319 


- 


- 


- 


$16,000 under $20,000 


— 


— 


— 


— 


— 


— 


t 


t 


t 


$20,000 under S25.O0O 


_ 


— 


— 


— 


— 


— 


•2.704 


•66,179 


•76.120 


$26,000 under $30,000 


— 


— 


— 


•• 


•• 


•• 


— 


— 


— 


$30,000 under $40,000 


•24 


•821 


•273 


— 


— 


— 


— 


— 


— 


$40,000 under $60,000 


t 


t 


t 


— 


— 


— 


— 


— 


— 


$60,000 under S7B.O0O 


•660 


•47,622 


•23,098 


••664 


••152,137 


••83.951 


— 


— 


— 


$76,000 under SI 00,000 .... 


t 


t 


t 


• • 


• • 


• • 


— 


— 


— 


$100,000 under $200,000 ... 


•161 


•23,730 


•8,855 


■ • 


■ • 


• • 


T 


t 


t 


S200.000 or more 


272 


166,782 


61,420 


• • 


• • 




T 


t 


t 







• Estimate should be used with caution due to the small number of sample returns on which it is based. 

t Data deleted to avoid disclosure of information for specific taxpayers. Data are included In the appropriate totals. 

** Data combined to avoid disclosure of information for specific taxpayers. 

NOTE: Detail may not add to totals because of rounding. 



Individual Returns 1990 



49 



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ii 






Individual Returns 1990 



55 



Table 3.4— Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate at Which 
Tax Was Computed 

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





All returns 




Classified by the highest marginal rate at which tax was computed 




Number of 
returns 


Adjusted 
gross 
income 


Modified taxable income 


Tax generated 


Income tax after credits 


Tax rate classes 


At all rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 
income 


Modified 
taxable 

income 




(1) 


(2) 


13) 


14) 


(E) 


(6) 


(7) 


(8) 


19) 




93,078,537 

9,641 

66,767,284 

23,161,464 

3,060.061 

716,242 

383,964 


3.342.902.181 

-153,652 

1,341,313,212 

1,240,207,768 

366.960,931 

393,921,368 

1.662,566 


2,268,362,234 

3,046 
720,133,369 
914,993,910 
288,964,043 
342,790,143 
1,477,736 


1,419,666,758 

3,046 

719,114,057 

279,630,323 

82,232,848 

337,378,876 

1,207,610 


452,122,734 

469 

107,988,969 

173,764,396 

74,032,038 

96,980,470 

366,403 


308.092.222 

469 

107,867,109 

78,296,490 

27,136,840 

94,466,085 

325,240 


446,276,704 

188 

104,696,837 

172,888,966 

73,462,650 

94,984,459 

364,604 


13 3 

(') 
7.8 
13.9 
20.1 
24.1 
21.6 




16 percent (Forrti 8814) .... 
1 6 percent 


6,2 
14.6 
18.9 




25.4 


28 percent' 

Form 8616 


27.7 
24.0 








Joint returns and returns of surviving spouses 




Classified by the highest marginal rate at which tax was computed 




Number of 
returns 


Adjusted 
gross 

income 


Modified taxable income 


Tax generated 


Income tax after credits 


Tax rate classes 


At all rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 

income 


Modified 
taxable 

income 




110) 


mi 


(12) 


(13) 


(14) 


(16) 


116) 


(17) 


(18) 




42.634.069 

9,636 
26,409,680 

13,741,146 

1,966,324 

607,376 


2,286,481.609 

-129,860 
799,863,206 
892,894,026 
280,648,711 
313,216,617 


1,563,615,546 

3,039 
426,733,482 
646,804,610 
219,207,190 
272,867,326 


955.164,284 

3,039 

424,820,433 

198,762,628 

63,906,464 

267,672,820 


319,437,774 

468 

63,847,663 

122,854,873 

56,332,790 

76,402,090 


215,414,223 

468 
63,723,066 
66,663,608 
21,088,803 
74,948,390 


316,136,584 

188 

62,401,012 

122,138,560 

65,871,610 

76,725,215 


13.8 

(') 

7.8 

13.7 

19.9 

24.2 


20 2 


16 percent (Form 8814) .... 


6.2 
14.7 




18.9 


33 percent' 


25.5 


28 percent' 


27.8 








Separate returns of married persons 




Classified by the highest marginal rate at which tax was computed 




Number of 
returns 


Adjusted 
gross 
income 


Modified taxable income 


Tax generated 


Income tax after credits 




At all rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 

income 


Modified 
taxable 

income 




119) 


120) 


121) 


(22) 


123) 


1241 


(25) 


(26) 


127) 




1,844,B19 

**1, 168,719 
564,776 
108,589 

12,435 


52,631,545 

••16,309,614 

18,430,933 

7,622,306 

10,168,691 


37,785,567 

••9,093,661 

13,734,147 

6,100,640 

8,867,318 


24,276,347 

••9,093,311 
4,670,676 
1,837,398 
8,774,962 


8,068,966 

••1,363,460 
2,664,193 
1,671,268 
2,480,046 


5,707,117 

••1,363,997 

1,279,789 

606,341 

2,466,989 


7,901,628 
* • 

••1,332,446 
2,649,702 
1,550,104 
2,369,377 


15.0 

••8.2 
14.4 
20.3 
23.3 


20.9 

••14.7 
19.3 


16 percent (Form 8814) .... 
1 6 percent 


33 percent' 

28 percent' 


26.4 
26.8 







Footnotes at end of table. 



56 



Individual Returns 1990 



Table 3.4— Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate at Which 
Tax Was Computed— Continued 

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





Returns of r^eads of households 




Classified by the highest marginal rate at which tax was computed 


Tax rate classes 


Number of 
returns 


Adjusted 
gross 
income 


Modified taxable jncome 


Tax generated 


Income tax after credits 


At all rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 
income 


Modified 
taxable 

income 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


134) 


(36) 


(36) 




8,970.262 

7,864,088 

1,038,161 

63,730 

14,283 


218,641,816 

164,674,722 

49,446,981 

7,813,814 

6,807,297 


122,131.319 

73,606,637 

36,606,380 

6,136,970 

6,982,332 


90,693.366 

73,400,634 
9,396,170 
1,861,377 
6,946,183 


20.997.783 

11,022,242 
6,706,630 
1,694,869 
1,676,052 


16.916.629 

11,010,095 

2,630,928 

610,965 

1,664,661 


18,896,908 

9.061,809 
6.621,366 
1,676,743 
1,647,000 


8.6 

6.9 
13.4 
20.2 
24.2 


16.6 


IB percent (Form 8814) .... 


28 percent 

33 percent' 


18.1 
25 7 


28 percent' 


27 5 


Form 861 6 










Returns of single persons 




Classified by the highest marginal rate at which tax was computed 


Tax rate classes 


Number of 
returns 


Adjusted 
gross 

income 


Modified taxable income 


Tax generated 


Income tax after credits 


At all rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 
income 


Modified 
taxable 
income 




(37) 


(38) 


1391 


(401 


(41) 


142) 


(431 


(44) 


(461 




39.629.697 

••30,334.803 

7,817,374 

911,408 

182,148 

383,964 


785,247.213 

••370,661,866 

279,436,818 

69,876,100 

63,729,863 

1,662,666 


644,829.803 

"•211,799.686 

218.948,873 

67,620.343 

66.083.167 

1,477,736 


349.532.762 

••211.799,686 
66,900,960 
14,638,607 
64,985.910 
1.207.610 


103,618,221 
* • 

••31.766,706 

41.639.699 

14,533,131 

15,423,281 

366.403 


71.064.254 
* « 

••31,769,962 

18,732,266 

4,830,740 

15,396.066 

325.240 


103,341.683 

• • 

••31,810,571 

41,479,347 

14.464,193 

15.242,868 

354,604 


13.2 

•"8.6 
14.8 
20.7 
23.9 
21.6 


19.0 


16 percent (Form 8814} .... 






33 percent' 


25 1 


28 percent' 


27 7 











" Estimate should be used with caution due to the small number of sample returns on which it is based. 

(') Percentage not computed. 

** Data combined to avoid disclosure of information for specific taxpayers. 

' For 1990, the tax rate schedules contained only two basic rates; 16 percent and 28 percent. However, taxable income over certain levels was subject to an additional 6 percent 

tax, creating a temporary 33 percent marginal rate. The purpose behind this was to phase out the benefit of the 16 percent rate and the benefit of the deduction for personal 

exemptions for taxpayers and dependents. After these benefits were phased out, the marginal tax rate returned to 28 percent; the average rate was also 28 percent. 

NOTE: Detail may add to totals due to rounding. 



Individual Returns 1990 



57 



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



[All figures are estimates based on samples — money amounts are in thousands of dollarel 


























Number of 

returns with 

modified 

taxable 

income 


Tsxable 
income 


Modified 
taxable 
income 


Tax 
generated 
at ell rates 


Tex genereted at specified rate 


Size of adjusted gross income 


15 percent (from Form 8814) 


16 percent 


Number of 
retums 


income 
taxed 
at rate 


Tex 

generated 

at rate 


Number of 
retums 


Income 
taxed 
et rete 


Tex 

genereted 

at rata 




HI 


(21 


13) 


(41 


IB] 


(61 


(71 


(81 


(91 


(10) 


Total 


93,078,537 

1,881,067 
2,006,41 1 
2,580,870 
3,876,653 
3,930,01 1 
4,551,920 
4,991,661 

4,696,768 
4,637,620 
4.392.922 
9.467.897 
7,766,369 
12,236,837 
8,817,271 

10,926,426 

3,272,134 

2,326,498 

642,857 

129,977 

60,479 


2,263,661,033 

664,766 

1,192,648 

3,310,922 

7,473,863 

13,089,817 

19,376,342 

27.642,706 

33,464,977 
39,167,223 
46,283,928 
123,842,029 
133,628,020 
280,604,593 
270,449,636 

466,617,729 
205,237,566 
230,497,142 
152,657,211 
74,316,528 
134,563.588 


2,268,362,234 

667,109 

1,216,792 

3,323.288 

7.489.341 

13,102,489 

19.386.846 

27,677,692 

33,466,767 
39,213,273 
46.306,636 
123,932,637 
133,693,406 
280,626,387 
270,663,607 

466,701,466 
206,293,763 
230,807,168 
166,076,010 
76,117,603 
134,924,166 


4B2.122.734 

106,061 
202,928 
614,382 
1,129,545 
1,965,294 
2,914,128 
4,139,610 

6,017,634 
6,886,866 
6,952,396 
18,620,394 
20,819,243 
46,761,420 
46,209,089 

87,809,121 
44,607,035 
58,175,866 
43,483,307 
21,031,963 
37,778,662 


164,960 

1.051 

•2.704 
•2,345 

•2,345 
•2,704 

•8,608 

•76 

23,908 

16,181 

36,299 
23,931 
30,273 
11,566 
1,905 
1,063 


88,325 

387 

•189 
•1,173 

•1,156 
•2,450 

•6,269 
•36 

12,711 
7,195 

18,080 

12,966 

1 6,454 

7,462 

1,097 

711 


13,471 
58 

•30 
•176 

•174 
•368 

•941 
*B 

1.907 
1,123 

2,713 
1,944 
2,627 
1,132 
166 
108 


92.345.532 
1.880.519 
2.003.706 
2,580.870 
3,873,949 
3,927,665 
4,551,920 
4,991,661 

4,695,758 
4,534,916 
4,392,922 
9,454,698 
7,766,369 
12,233,370 
8,817,268 

10,926,361 

3,272,134 

2,228,879 

212,998 

642 

137 


1 .439.483.894 

591,653 

1,029,379 

3,132,982 

7,416,249 

13,087,446 

19,334,269 

27,481,601 

33,464,61 1 
39,166,262 
46,246,647 
123,668,770 
127,672,170 
262,388,348 
234,976,906 

331,336,436 

101,710,189 

70,023,602 

6,862,608 

13,304 

3,683 


215.922,584 
88 748 


Under «2,000 


S2.000 under «4,000 

S4.000 under «6.000 

S6.000 under «8.000 

S8.000 under «10,000 

«10,000 under «12,000 

«12,000 under 514,000 

514,000 under SI 6.000 

S16.000 under S18.000 

$18,000 under S20.000 

$20,000 under S25,000 

S26.000 under S30.000 

«30,000 under 540,000 

540,000 under 560.000 

560.000 under 576,000 

576,000 under 5100,000 

5100,000 under 5200,000 

5200.000 under 5600.000 

5600,000 under 51,000,000 , , 
51,000,000 Of more . . , 


1 54,407 
469,947 
1,112,437 
1,963,117 
2,900,139 
4,122,240 

6,019,692 
5,874,788 
5,936,997 
lb648,815 
19,136,826 
37,868,252 
36,246,386 

49,700.315 

16.266,628 

10,503,626 

1 ,027,891 

1,996 

637 




Tax generated at specified rate 




28 percent 


33 percent' 


28 percent' 


Form 8616 


Size of edjuGted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tex 

generated 

at rete 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rata 


Number 

of 
retums 


Income 
taxed 
at rate 


Tax 

generatad 

at rata 


Number 

of 
returns 


Income 
taxed 
at rate 


Tex 

generated 

et rate 




nil 


1121 


113) 


(141 


115) 


iiei 


(17) 


(181 


(191 


1201 


1211 


■ (221 


Total 

Under $2,000 


26,211,605 

•5,408 

•9,413 

269,901 

2,404,247 

3,762,838 

4,278.034 

9,826,927 

3,235,466 

2,217,304 

211,474 

398 

105 


401.431.348 

■2,366 

•12,672 

267,599 

6,021,199 

28,047,198 

35,412,364 

131,094,110 

96,590,343 

94,323,583 

9,640,048 

15,648 

4,319 


112.400,777 


3.060.051 


83,366,853 


27,511,061 


716,242 

96,619 
429,855 
129,432 

60,336 


342,784,204 


95.979,577 

3,736,949 
33,458,084 
21,019,468 
37,765,077 


383,964 

170,380 
113.465 
64.170 
■14,600 
•2,704 
•6,408 
•8,113 

•2,704 
•2,704 

•5,420 
■2,487 

•1,320 
•506 

•13 


1,207,610 

65,069 
187,412 
190,306 
■72,902 
■13,870 
■62,686 
■95,991 

■43,206 
■46,318 

■177,131 
"102,678 

•85,098 
•40,018 

•36,027 


325,240 

16,716 
49 260 


52,000 under 54.000 


54.000 under 56.000 


45,560 
•18,840 

•3.883 
■16,163 
■19,657 

■12,182 
■13,881 

■62.061 
•29,898 

■24,406 
•12.934 

•9,897 


56,000 under $8,000 


58,000 under $10.000 

$10,000 under $12,000 

$12,000 under $14,000 

$14,000 under 516,000 

Sie,000 under $18.000 

$18,000 under $20,000 

$20,000 under $25.000 

525.000 under $30,000 

$30,000 under 540,000 

S40.000 under $50.000 

$50,000 under $75.000 

$76,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$600,000 under $1,000,000 

$ 1 ,000,000 or more 


3 
2 
2 


•663 

■3,548 

74,928 

1,686,936 

7,853,215 

9,915,462 

6,706,351 
7,046,296 
6,410,603 
2,699,213 
4,353 
1.209 


3C 

58E 

461 

1.76C 

20£ 


.006 

,220 
,561 
,166 
.700 
321 
78 


65,3f 

4,168,7; 

6,940.2.^ 

63.097,3S 

19,081,7^ 

18,1. 

5.2E 


i6 

2 
18 
i3 
16 
6 
2 


18,2" 

1,375,6£ 

2,290.2S 

17,522,i: 

6,296,9" 

5,9£ 

1,7; 


1 

2 
2 
6 
6 
2 
3 


13,346,246 
119,493,156 

75,069,628 
134.875.274 



• EBtimate should be used with caution due to the small number of sample retums on which it is based. 

For 1990, the tax rate schedules contained only two besic retes: 16 percent and 28 percent. However, taxable income over certain levels was subject to an additional 6 percent tax, creating e temporerv 33 percent 
marginal tax rate. The purpose behind this was to phase out the benefit of the 1 5 percent rate and the benefit of the deduction for personal exemptions for taxpayers and dependents. After these twnefits were phased 
out, the marginal rate reverted to 28 percent; the average tax rate was also 28 percent. 
NOTE: Detail may not add totals beceuse of rounding. 



58 



Individual Returns 1990 



Table 3.6— Returns with Modified Taxable Income: 
Computed and by Marital Status 

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



Taxable Income and Tax Classified by Each Rate at Which Tax Was 



Tax rale classes 



Number of 
returns 



Income taxed 
at rate 



Income tax 

generated 

at rate 



Joint returns and surviving spouses 



Number of 
returns 



Income taxed 
at rate 



Income tax g^.^erated 
at rata 



111 



121 



131 



161 



All tax rates 

1B percent IForm 8814) 

1 5 percent 

28 percent 

33 percent' 

28 percent' 

Form 8616 



93.078,537 

164,960 

92,346,632 

26,211,606 

3,060,061 

716,242 

383,964 



2,268.362.234 

88,326 

1.439,483,894 

401.431,348 

83.366.863 

342.784,204 

1.207.610 



462.162,710 

13.471 

216.922,684 

112,400,777 

27.611.061 

96.979.677 

326,240 



42.634.069 

148.128 

42.117.148 

16,707,468 

1,966,324 

607,376 



1.563.615.546 

76.967 

936.416.984 

290.228.647 

65.031.493 

272.861.466 



319.449.936 
11.767 

140,312.648 
81.264.021 
21.460.393 
76.401.207 



Tax rate classes 



Separate returns of married persons 



Number of 
returns 



Income taxed 
at rate 



Income tax 

generated 

at rate 



Returns of heads of housefioids 



Returns of single persons 



Number of 
returns 



Income taxed 
at rate 



Income tax 

generated 

at rate 



Number of 
returns 



Income taxed 
at rate 



Income tax 

generated 

at rate 



All tax rates 

16 percent (Form 8814) 

1 6 percent 

28 percent 

33 percent' 

28 percent' 

Form 8616 



191 



1121 



116) 



1.844.519 

626 

1.832.079 

673.364 

108,689 

12.435 



37,785.667 

363 

20.018.641 

7.065.617 

1,843,761 

8,867,296 



8.069.678 
63 

3.002.796 

1.978.346 

608.441 

2.480,043 



8.970.262 

16.094 

8,966.979 

1,101,891 

63.730 

14.283 



122,131,319 

10,962 

102.203.667 

12.081.380 

1.862.991 

6.982.328 



21,001.518 

1.644 

15.330.649 

3.382.786 

611.487 

1.676.062 



39.629.697 

113 

39.440.326 

8.728.782 

911.408 

182.148 

383.964 



544.829.803 

43 

381.844.612 

92.056.804 

14.638,607 

66.083.126 

1.207.610 



103.631.579 

6 

57.276.692 

25.775.626 

4.830.740 

15.423.276 

326.240 



NOTE: Detail may not add totals because of rounding. 



Section 4 



Explanation of Terms 



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

The definitions and explanations in this section 
relate to column or stub titles used in one or more 
tables in this report. They provide background or 
limitations to such titles and are necessary to inter- 
pret the statistical tables to which they relate. For 
each of these titles, the line number of the tax form 
on which it is reported appears after the title. Defi- 
nitions marked with the symbol A have been 
revised for 1990 to reflect changes in the law. 

Further information about many of the items 
in this report can be found in Section 5, 1990 Forms 
and Instructions. 

Adjusted Gross Income Less Deficit A 

(line 31, Form 1040) 

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

• Compensation for services, including 
wages, salaries, fees, commissions, tips, 
fringe benefits, directors' fees, and similar 
items; 

• Taxable interest received; 

• Dividends and capital gains distributions; 

• Taxable refunds of state and local income 
taxes; 

• Alimony and separate maintenance pay- 
ments; 



• Net income derived from a business, pro- 
fession, or farm; 

• Net gains from the sale of property; 

• Taxable amounts of annuities, pensions, 
and individual retirement arrangement 
(IRA) distributions; 

• Rents and royalties; 

• Distributive share of partnership income; 

• Income from an estate or trust; 

• Unemployment compensation; 

• Taxable amounts of social security or tier 1 
railroad retirement benefits; 

• Prizes, awards, and gambling winnings; 

• Amounts received that were claimed as a 
deduction or credit in a prior year; and 

• Bartering income. 

Some reported income was fiiUy or partially 
excluded from total income for 1990. The follow- 
ing is a list of such items: 

• The cost basis of pension, annuity, or IRA 
payments or distributions; 

• Tax-exempt interest; 

• Social security benefits and railroad retire- 
ment benefits; 

• Qualified foreign earned income; 

• Part or all of the gain from sale of principal 
residence by individuals who are 55 years 
of age or older; and 

• Postponed gain from the sale of principal 
residence. 

From total income, the following statutory ad- 
justments (lines 24 through 29, Form 1040) were 



59 



60 



Individual Returns 1990 



subtracted to arrive at adjusted gross income (line 
31): 

• Contributions to self-employed retirement 
plans (Keogh or simplified employee pen- 
sion (SEP)) and certain contributions to in- 
dividual retirement arrangements (IRAs); 

• Deduction of one-half of self-employment 
tax; 

• Self-employed health insurance deduction; 

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

• Alimony payments; 

• Forestation or reforestation expenses; 

• Foreign housing exclusion; 

• Repayments of supplemental unemploy- 
ment compensation; and 

• Certain expenses of qualified performing 
artists. 

A deficit occurred if the allowable exclusions and 
deductions exceeded gross income, (i.e., the amount 
on line 30 was greater than the amount on line 23). 

Adjustments 

See "Statutory Adjustments." 

Advance Earned Income Credit Payments 

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

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

Alimony 

(lines 11,29, Form 1040) 

Payments received as alimony or separate main- 
tenance were income to the person receiving them 
and deductions (adjustments to total income) for 
the person paying them. 



All Other Taxes 

(lines 48,50,5 1,52, Form 1040) 

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

Alternative Minimum Tax 

(line 49, Form 1040) 

The alternative minimum tax (AMT) was lev- 
ied on income before deducting benefits received 
in the form of deductions and exclusions which 
reduced an individual's regular income tax rate. 
These benefits, known as "alternative minimum tax 
preferences and adjustments," resulted from the 
preferential treatment that the tax law gave to par- 
ticular 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 separately, $20,000. The AMT 
exclusion was phased out if AMTI exceeded cer- 



Individual Returns 1990 



61 



tain levels. For single taxpayers, the phase-out 
began at $1 12,500 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 sub- 
tracting the exemption, it was multiplied by the 
alternative minimum tax rate of 2 1 percent and then 
reduced by the recalculated alternative minimum 
tax foreign tax credit. This amount was then re- 
duced, but not below zero, by the regular income 
tax before credits (line 38, Form 1040 minus the 
regular foreign tax credit, line 43, Form 1040) to 
arrive at the alternative minimum tax. 



Business or Profession, Net Income or Loss 

(line 12, Form 1040) 

This source of income or loss was reported by 
individuals who were sole proprietors of a non- 
farm business, including self-employed members 
of a profession. 

If two or more sole proprietorships were op- 
erated by the same taxpayer, the single amount of 
net income or loss included in adjusted gross in- 
come 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 ofinvestment income for which sepa- 
rate provisions were made on the individual income 
tax return. 

Total expenses (line 28, Schedule C) were 
deducted from gross income (line 7, Schedule C) 
to arrive 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 ex- 
pense, but was offset against "Other income" (line 
22, Form 1040). 

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 

(line 14, Form 1040) 

These distributions included long-term capital 
gains either credited or distributed to individual 
taxpayers by regulated investment companies, mu- 
tual funds, and real estate investment trusts. Usu- 
ally, taxpayers reported capital gains distributions 
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." 

Casualty and Theft Loss Deduction, 
Nonbusiness 

(line 18, Schedule A) 

Nonbusiness casualty and theft losses were 
deductible, as an itemized deduction, from adjusted 
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 reimbursement 
was filed promptly. 

Child Care Credit 

(line 41, Form 1040) 

This credit could be claimed by taxpayers who, 
while employed or looking for work, incurred ex- 
penses for the care of dependent children under age 
13, or disabled dependents of any age. Qualifying 
expenses included those for services performed 
within the home by non-dependent baby-sitters, 
maids, or cooks. Expenditures paid for the care of 



62 



Individual Returns 1990 



children under the age of 13 or any other qualified 
individuals for out-of-home non-institutional care 
qualified for the child care credit. 

The maximum amount of care-related expenses 
on which the credit could be based 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 married 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 eligible 
expenses 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 ad- 
justed gross income in excess of $10,000 up to 
$28,000. The credit remained at 20 percent of 
expenses for individuals with adjusted gross in- 
come of $28,000 or more. 

The amount of the credit which could be claimed 
was limited to income tax before credits, and any 
excess was not reflindable. 

Contributions Deduction 

(line 17, Schedule A) 

Taxpayers could deduct contributions to or- 
ganizations that were religious, charitable, educa- 
tional, scientific, or literary in purpose. Contributions 
could be in cash, property, or out-of-pocket ex- 
penses that a taxpayer paid to do volunteer work 
for a qualified organization. Contributions were 
allowed as an itemized deduction on Schedule A, 
and were limited to one-half of the taxpayer's AGI. 

Credit for Federal Tax on Gasoline and 
Special Fuels 

(line 60, 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 fuel, if they 
were used for certain nontaxable or reduced-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 refund) 
was allowed to the original purchaser of a new, 
qualified diesel-powered highway vehicle after 
January 1, 1985. 



Credit for the Elderly and Disabled 

(line 42, Form 1040) 

A credit (claimed on Schedule R) for the elderly 
and permanently and totally disabled was available 
to taxpayers age 65 or older (within certain income 
limitations), and to those taxpayers under age 65, 
who had retired with a permanent and total disabili- 
ty, and who had received taxable income from a 
public or private employer because of that disabil- 
ity. The income to which the credit could be applied 
was reduced by nontaxable amounts of social secu- 
rity and railroad retirement benefits, veterans' pen- 
sions, and any other pension, annuity, or disability 
benefits that were excluded from income under any 
other provision of law. 

An individual was considered permanently and 
totally disabled when he or she could not engage in 
any substantial gainful activity because of a physi- 
cal or mental condition which had lasted, or was 
expected to last, at least 12 months, or was deter- 
mined to be terminal. 

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



Credit from Regulated Investment Companies 

(line 61, Form 1040) 

Taxpayers were required to include in total 
income any amounts which were allocated to them 
as undistributed capital gains of regulated invest- 
ment companies. If investment companies paid tax 
on the capital gain, taxpayers were entitled to claim 
a refundable credit for their proportional share of 
the tax paid. 



Individual Returns 1990 



63 



Credit to 1991 Estimated Tax 

(line 65, Form 1040) 

This amount was the part of the overpayment 
of 1990 tax which taxpayers specifically requested 
to be credited to their estimated tax for 1991. (See 
also "Overpayment" and "Estimated Tax Payments ") 

Deduction of Self-Employment Tax A 

(line 25, Form 1040) 

Beginning with 1990, if a taxpayer had income 
from self-employment and owed self-employment 
tax, one-half of that tax was deductible. The amount 
was subtracted, as an adjustment, from total income 
in the calculation of AGI. (See also Section 1, 
Changes in Law . 

Dividends 

(line 9, Form 1040) 

Dividend income consisted of distributions of 
money, stock, or other property received by taxpay- 
ers from domestic and foreign corporations, either 
directly or passed through estates, trusts, or partner- 
ships. Dividends also included distributionsfrom 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 divi- 
dends on deposits or withdrawable accounts in 
banks, mutual savings banks, cooperative banks, 
savings and loan associations, and credit unions, 
which were to be treated as interest income. 

Earned Income Credit A 

(line 57, Form 1040) 

The maximum credit for 1990 was $953, and 
the amount not used to offset income tax liability 
could be refunded. 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 both less than $20,264. 
The credit was based on earned income, consisting 
of wages, salaries, other employee compensation, 
and net earnings from self-employment. Taxpay- 



ers could not take the credit if their filing status was 
single or married filing separately, 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 (limited 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 

See "Unreimbursed Employee Business Ex- 
penses." 

Estate or Trust Net Income or Loss 

(line 36, 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 in- 
cluded 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 prop- 
erly paid, credited, or required to be distributed for 
that year. 

Taxpayers excluded from estate or trust in- 
come 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 in- 
come from estates or trusts) was included on the tax 
return on the separate lines provided for these in- 
come 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 



64 



Individual Returns 1990 



trusts, i.e., the net amount computed on a return- 
by -return basis. 

Estimated Tax Payments 

(line 56, Form 1040) 

This figure represents the total of the tax pay- 
ments made for 1990 using Form 1040ES, and any 
overpayment from the taxpayer's 1989 return that 
was applied to 1990 estimated tax. Generally, indi- 
viduals were required to make estimated tax pay- 
ments if they expected to owe, after subtracting 
withholding and credits, at least $500 in tax for 
1990, and they expected withholding and credits to 
be less than the smaller of (a) 90% of the tax shown 
on Form 1040 for 1990, or (b) 100% of the tax 
shown on Form 1040 for 1989. 

Excess Social Security Taxes Withheld A 

(line 59, Form 1040) 

If a taxpayer earned more than $5 1 ,300 ($48,000 
for 1989) in total wages from two or more employ- 
ers in 1990, too much social security (PICA) or 
Railroad Retirement Act (RRTA) tax may have 
been withheld from his or her wages. Filers claimed 
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 $2,050 
deduction ($2,000 for 1989) 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. 

With few exceptions, an individual had to meet 
five requirements to qualify as a dependent for 
1990; 



1) The individual received more than half of his 
or her support for 1990 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; 

4) The individual met certain citizenship require- 
ments; 

5) The individual's gross income was less than 
$2,050. An exception to the income limitation 
was granted to children under age 1 9, or full- 
time students under age 24. 



Farm Net Income or Loss 

(line 19, Form 1040) 

This source of income or loss was reported by 
individuals who were sole proprietors of farms. 
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 ac- 
tivities. Farm business total expenses (line 35, Sched- 
ule F) were deducted from farm gross income (line 
11, Schedule F) to arrive at farm net profit or loss. 

Gains from certain sales of livestock and crops 
that qualified for capital gains treatment were ex- 
cluded 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 39, Schedule E) 

Taxpayers were required to report farm rental 
income and expenses separately from other farm 
profit or loss if they: a) received income that was 
based on crops or livestock produced by the tenant, 
and b) did not manage or operate the farm to any 
great extent. 



Individual Returns 1990 



65 



Filing Status 

See "Marital Filing Status." 



Foreign Earned Income Exclusion 

(line 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 exclusions, the total 
amount of both exclusions was limited to the tax- 
payer's total foreign earned income. 

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



Foreign Tax Credit 

(line 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 tax- 
payer'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 1990 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 prema- 
ture withdrawal of funds from time savings ac- 
counts or deposits could deduct those penalties as 
an adjustment to total income. 



Forms 1040, 1040A, and 1040EZ 

The individual income tax system utilizes three 
major forms to collect income and tax information: 
the 1040, 1040A, and 1040EZ. The forms represent 
different levels of complexity in regard to the infor- 
mation reported. The Forms 1040A and 1040EZ, for 
instance, may only be used if an individual's taxable 
income is less $50,000, income may come only 
from a limited number of sources, and the taxpayer 
may not itemize deductions. The Form 1040 must 
be used if taxable income is greater than $50,000. 
In addition, the taxpayer must file Form 1040 if he 
or she itemizes deductions or has income (or losses) 
from a source not provided for on Form 1040 A or 
1040EZ. (For a complete description of each form 
see Section 5, 1990 Forms and Instructions, page 
84.) 

General Business Credit 

(line 44, Form 1040) 

The general business credit consisted of the 
investment credit, the jobs credit, the alcohol fuel 
credit, the low-income housing credit, and the re- 
search 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 Subject to Tax 

See "Modified Taxable Income." 

Income Tax After Credits 

(line 47 less line 57 (earned income credit), Form 1040) 

To arrive at income tax after credits, taxpayers 
deducted total credits (line 46, Form 1040) from 



66 



Individual Returns 1990 



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 "in- 
come tax after credits." 

Income Tax Before Credits 

(line 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.") 

Income Tax Withheld 

(line 55, Form 1040) 

Income tax withheld included amounts de- 
ducted from salaries, wages, and tips, as reported 
on Form W-2, and from pensions, annuities, and 
certain gambling winnings 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 withholding rate of 
20 percent was required for interest, dividend, and 
royalty payments, which, generally, were not sub- 
ject to withholding. 

Individual Retirement Arrangement 
Deductible Payments 

(lines 24a and 24b, Fomi 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. (Nondeductible 
contributions were still allowed for such taxpay- 
ers.) Deductible contributions could be subtracted 



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: a) an 
individual's taxable compensation for the year, or 
b) $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 taxpayers 
were required to begin withdrawals. Penalty taxes 
were assessed if the taxpayer failed to comply with 
these limitations. 

Individuals could also set up an IRA to include 
a nonworking spouse who met certain qualifying 
conditions. The total IRA deduction, including both 
the taxpayer and nonworking spouse, could not 
exceed $2,250. A spousal IRA deduction is tabu- 
lated in the statistics as "Secondary IRA payments." 

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 taxpayer's 
total income in the year received. An exception to 
this rule was tax-free roll-over distributions from 
one retirement account to another, or the extent to 
which the payout represented previous non-deduct- 
ible IRA contributions. 

Interest Paid Deduction A 

(Ime 13, Schedule A) 

Interest expenses, except for business or in- 
vestment, were divided into two categories: per- 
sonal interest and deductible home mortgage interest. 
Personal interest included items such as credit card 
interest, revolving charge account interest, and in- 
terest on bank loans. Only 10 percent of personal 
interest was deductible for 1990, whereas 20 per- 
cent was deductible for 1989. 



Individual Returns 1990 



67 



The rules for deducting home mortgage inter- 
est for 1990 were; (1) if a taxpayer took out a 
mortgage before October 13, 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 flinds 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) taxpayers 
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. 

Generally, investment interest (interest paid on 
money borrowed that was allocable to property 
held for investment) was flilly deductible up to the 
amount of net investment income; interest that was 
disallowed (i.e., in excess of investment income) 
could be carried forward to the succeeding tax year, 
and deducted to the extent of the investment in- 
come limitation. Interest relating to business, roy- 
alty, and rental income was deducted 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. 



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 house- 
holds or surviving spouses); 

(2) joint returns of married persons; 

(3) separate returns of married persons; 

(4) returns of heads of households; and 

(5) returns of surviving spouses. 

Marital filing 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 mar- 
ried for the entire year If a taxpayer was divorced 
during the tax year and did not remarry, the tax- 
payer 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 pre- 
miums by the amount of the adjustment (see "Self- 
Employed Health Insurance"). In general, medical 
and dental expenses could be claimed as an item- 
ized deduction to the extent that they exceeded 7.5 
percent of adjusted gross income. Amounts paid for 
medicine and drugs were deductible only if they 
were not available except by prescription or were 
for insulin. Taxpayers could also deduct a maxi- 
mum of $50 per day for certain lodging expenses 
incurred while traveling to obtain medical care. 

Minimum Tax Credit 

(lme45, Fonn 1040) 

A minimum tax credit could be taken for 1 990 
by certain taxpayers who paid alternative minimum 
tax for 1989. The credit was that part of the 1989 
alternative minimum tax based on adjustments or 
preference items that deferred tax rather than caused 



68 



Individual Returns 1990 



permanent avoidance of tax. If all of the minimum 
tax credit could not be used for 1990, the excess 
could be carried forward to later years. 



Miscellaneous Itemized Deductions 

(lines 20-25, Schedule A) 

Miscellaneous itemized deductions were di- 
vided into two types. The first included those items 
that were limited to the amount that exceeded 2 
percent of adjusted gross income, while the ex- 
penses of the second type were fully deductible. 

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

Other Miscellaneous Deductions: Other, fully 
deductible expenses included such items as gam- 
bling losses (limited to gains), impairment-related 
work expenses for handicapped persons, and am- 
ortizable bond premiums. 



Modified Taxable Income 

"Modified taxable income" is the term used to 
describe "income subject to tax," the actual base on 
which tax is computed for the statistics in Tables 
3.4 and 3.5. For taxpayers filing current year re- 
turns, modified taxable income is identical to "tax- 
able income" except for those upper income taxpayers 
paying both average and marginal tax rates of 28 
percent. For these taxpayers the deduction for per- 
sonal 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 1990 
statistics, a modified taxable income was comput- 
ed. This was calculated by using the tax rate sched- 
ule 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. In order to qualify for this 
deduction, the new work place had to be at least 35 
miles farther from the former residence than the old 
job was. Deductible expenses included those in- 
curred while moving household and personal goods, 
as well as in travel, meals, and lodging of the 
taxpayer and household members en route to the 
new residence. (Additional deductible expenses 
included house-hunting trips, and the cost of selling 
a residence or breaking a lease.) 

Nondeductible Passive Losses A 

(calculated on Form 8582) 

See "Changes in Law section," Section 1. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Adjustments 

(included in line 30, Form 1040) 

See "Statutory Adjustments." 

Other Income 

(line 22, Form 1040) 

Included in other income were items such as 
prizes, awards, sweepstakes winnings, gambling 
winnings, recoveries of bad debts, insurance re- 
ceived 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 1990 was entered as a negative amount 
on this line by the taxpayer but edited into a sepa- 
rate field during service center processing. 



Individual Returns 1990 



69 



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 ftiel from a noncon- 
ventional source" and other miscellaneous credits 
that did not belong in any other category and were 
used to offset income tax before credits. 



Overpayment 

(line 63, Form 1040) 

An overpayment of tax occurred when the 
"total payments" exceeded "total tax". Total pay- 
ments included the amount of any "refundable por- 
tion of the earned income credit." Overpayment 
could be refunded or credited toward the estimated 
tax for the following year. (See also "Credit to 1991 
Estimated Tax" and "Refund") 

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

(calculated on Form 8814) 

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 if the child: 

• Was under age 14 on January 1, 1990; 

• Had income only from interest and divi- 
dends; 

• Had gross income for 1990 that was more 
than $500 but less than $5,000; 

• Had no estimated tax payments for 1990; 

• Did not have any overpayment of tax 
shown on his or her 1989 return applied to 
the 1990 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 

(line 31, Schedule E) 

Partnerships and S corporations (formerly Sub- 
chapter S corporations) are not taxable entities, 
therefore, tax on their net profit or loss was levied, 
in general, directly on the members of the partner- 
ship 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 
gains received from partnerships and S-corpora- 
tions were reported on Schedule D. 

If a return showed net income from one part- 
nership or S corporation and a net loss from an- 
other, 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 corpo- 
ration 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 58, Form 1040) 

This payment was made when the taxpayer 
filed Form 4868, Application for Automatic Exten- 
sion 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 did not extend the time for payment 
of expected tax. Full payment of any tax due had to 
be made with the application for extension. 

Payments to a Keogh Plan 

(line 27, Form 1040) 

Self-employed individuals were allowed to con- 
tribute to a Keogh retirement plan or a simplified 



70 



Individual Returns 1990 



employment pension (SEP) plan for themselves 
and to deduct all or a part of such contributions in 
computing adjusted gross income. The amount which 
could be deducted was based on net earnings from 
self-employment. 

Penalty Tax on Qualified Retirement Plans 

(line 52, Form 1040) 

If taxpayers withdrew any funds 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 accu- 
mulation. Contributions to the retirement arrange- 
ment in excess of the legal limitation for the year 
(the lesser of $2,000 or the taxpayer's compensa- 
tion for the year) were subj ect to an excise tax equal 
to 6 percent of the excess contribution. 

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 con- 
tracts) or under a plan or contract connected with 
the taxpayer's employment. Those pensions or an- 
nuities obtained in connection with employment 
could be purchased entirely by the taxpayer or 
could be financed in part (a contributory plan) or in 
whole (a non-contributory plan) by contributions 
of the employer. 

Since a non-contributory pension was paid for 
entirely by an employer, the amount received by 
the employee was fully taxable. This fully taxable 
pension was reported on lines 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 por- 
tion, represented the taxpayer's contributions un- 
der the plan, while the taxable portion represented 
the employer's contribution and earnings on the 
entire investment. The nontaxable portion had to be 
amortized over the expected lifetime of the tax- 
payer 

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. 

Predetermined Estimated Tax Penalty 

(included in line 67, Form 1040) 

If a return showed taxes of $500 or more owed 
on line 66 (tax due at time of filing) andthis amount 
was more that 10 percent of the total tax, the 
taxpayer could owe a penalty, unless tax payments 
in the current year equaled or exceeded prior year 
tax liability (provided prior year liability was greater 
than zero). Also, taxpayers could owe a penalty if 
they underpaid their 1990 estimated tax liability for 
any payment period. Form 2210 was used to deter- 
mine 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 

(line 64, Form 1040) 

A refund of tax included all overpayment of 
income taxes not applied by the taxpayer as a credit 
to the next year's estimated tax. (See also "Over- 
payment.") 

Regular Tax Computation 

Typically, the taxpayer, in determining the 
amount of "tax generated," first computed taxable 
income. Depending on marital status and size of 
taxable income, the taxpayer then used the tax 
tables or applied the rates from one of four tax rate 
schedules to determine tax. Returns of taxpayers 
who had taxes computed by the Internal Revenue 



Individual Returns 1990 



71 



Service were classified under the regular tax com- 
putation method. 

Rent and Royalty Net Income or Loss A 

(line 26, Schedule E) 

This amount was the combination of rent net 
income, rent net loss, royalty net income, and roy- 
alty net loss. 

Rent Net Income or Loss A 

(line 22, 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, com- 
missions, advertising, utilities, insurance, janitorial 
services, and any other allowable expenses related 
to the rented property. In the statistics, total rental 
net loss includes passive losses that were not de- 
ductible in figuring AGI. (Passive losses are dis- 
cussed under Changes in Law, Section 1 .) 

Royalty Net Income or Loss 

(line 22, 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, 
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 reflected 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 in AGI.") 

S Corporations 

See "Partnership and S Corporation Net In- 
come or Loss." 



Salaries and Wages 

(line?. Form 1040) 

Salaries and wages as reported on the tax re- 
turn were amounts of compensation primarily for 
personal services. The following items were in- 
cluded: 

• salaries; 

• wages; 

• commissions; 

• bonuses; 

• tips; 

• fees; 

• excess reimbursement over employee busi- 
ness 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 tax- 
payer from his or her employer; 

• severance pay; 

• sick pay; 

• the value of exercising a stock appreciation 
right; 

• directors' fees; 

• vacation allowances; 

• most disability payments; 

• strike and lockout benefits; and 

• the value of certain non-monetary pay- 
ments for services (e.g., merchandise, ac- 
commodations, certain meals or lodging, 
certain stock purchase plans, or property). 

Identifiable amounts for any of these catego- 
ries 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 

(line 13, Form 1040) 

In general, capital assets for tax purposes in- 
cluded all property held for personal use or invest- 
ment. 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 as- 



72 



Individual Returns 1990 



sets. (See also "Sales of Property Other Than Capi- 
tal Assets, Net Gain or Loss",) 

The following concepts were used in the com- 
putation 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 included 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 income was 
limited to the smaller of the actual net capital loss 
or $3,000 ($1,500 for married persons filing sepa- 
rately). Any excess capital losses over the $3,000 
limit could be carried over to subsequent tax years 
("capital loss carry-over" in the statistics). 

Net capital gain or loss also included capital 
gain distributions which were not reported on Sched- 
ule D (Capital Gains and Losses and Reconciliation 
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 "Capi- 
tal Gain Distributions Reported on Form 1040") 

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 busi- 
ness property; 

(2) accounts and notes receivable in the ordinary 
course of business generated from the sale of 



goods and services ordinarily held for sale by 
the business or includable in the inventory of 
the business; 

(3) certain copyrights, literary, musical, or artistic 
compositions, or similar properties; and 

(4) amounts resulting from certain "involuntary 
conversions," including net losses from casu- 
alty and theft. 

Taxpayers reported all gains and losses not 
treated as capital gains on Form 4797, Sales of 
Business Property. 

Self-Em ployed Health Insurance Deduction 

(line 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 fami- 
lies. 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. How- 
ever, self-employed persons were not allowed this 
deduction if they or their spouses were employees 
and eligible to participate in an employer-subsi- 
dized health plan. 

The 25 percent adjustment could not exceed 
the net earnings from the business in which the 
insurance 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. 

Self-Employment Tax A 

(line 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 types of income (such as 
dividends, interest, and capital gains and losses) 
and certain deductions (such as net operating losses, 
and casualty and theft losses) were not allowed in 
computing self-employment earnings. 



Individual Returns 1990 



73 



The maximum net earnings subject to self-em- 
ployment tax for 1990 increased to $51,300 from 
$48,000 for 1989. The net self-employment tax rate 
for 1990 increased to 15.3 percent, and a deduction 
of one-half of self-employment tax was allowed as 
an adjustment in computing AGI. 

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 

(lines21a, 21b, Form 1040) 

Social security benefits included 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 were not taxable unless the tax- 
payer's total income (including tax-exempt inter- 
est) plus one-half of total social security benefits 
exceeded certain levels. The maximum taxable 
amount was one half of the net social security 
benefits received. Social security benefits received 
were reported on Form 1040, line 21a and the 
taxable portion was reported on line 21b. Taxpayers 
who had no taxable benefits were not required to 
show the total benefits on their income tax returns. 

Social Security Tax on Tip Income 

(line 51, Form 1040) 

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 in- 



come 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 employee did not report 
the tips to the employer, the employee was required 
to compute the social security tax on unreported 
tips on Form 4137 and attach it to Form 1040. 



Standard Deduction A 
(line 34, Form 1040) 

For 1990, the basic standard deduction was 
increased. Taxpayers who were age 65 or over or 
blind could claim an additional standard deduction 
amount of $650 or $800. Both the basic and addi- 
tional standard deductions were determined by mari- 
tal filing status, as shown below. 

Single 

Basic deduction of $3,250; 

Each taxpayer 65 or over or blind was allowed 
an additional $800 deduction each for age and 
blindness. 

Married filing jointly or qi4alifyingwidow(er) 

Basic deduction of $5,450; 

Each taxpayer 65 or over or blind was allowed 
an additional $650 deduction each for age and 
blindness. 

Married, filing separately 

Basic deduction of $2,725; 

Each taxpayer 65 or over or blind was allowed 
an additional $650 deduction each for age and 
blindness. 

Head of Household 

Basic deduction of $4,750; 

Each taxpayer 65 or over or blind was allowed 
an additional $800 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 



74 



Individual Returns 1990 



the additional amount that was taken by those 
taxpayers who were 65 or over or blind. 



State Income Tax Refund 

(line 10, Form 1040) 

If a taxpayer received a refund, credit, or offset 
of state or local income taxes in 1990 that was paid 
or deducted before 1990, all or part of that amount 
had to be reported as income if the itemized deduc- 
tion for state and local taxes previously resulted in 
a tax benefit. 



Statutory Adjustments A 

(lines 24-30, Form 1040) 

These were the adjustments to total income 
which were allowed as deductions in the calcula- 
tion of adjusted gross income. For 1990, statutory 
adjustments included payments to a self-employed 
Keogh retirement plan or a simplified employee 
pension (SEP), forfeited interest penalty, certain 
payments to an IRA, alimony paid, the self-em- 
ployed health insurance deduction, the deduction 
for self-employment tax, and the foreign housing 
deduction. Each of the above items is described 
separately in this section. In addition, statutory 
adjustments included jury duty pay received by the 
taxpayer and given to the employer if the taxpayer 
continued to receive wages while on jury duty, the 
forestati on/reforestation amortization deduction and 
the repayment of supplemental unemployment bene- 
fits under the Trade Act of 1974. These amounts 
were included in the "Other Adjustments" category 
in the statistics. 



Tax Due at Time of Filing 

(line 66, Form 1040) 

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



Tax From Recomputing Prior- Year 
Investment Credit 

(line 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 qualifying 
for the credit was disposed of before the end of its 
intended useful life, the tax for the year of disposal 
was increased by the difference between the credit 
originally claimed and the credit that would have 
been allowed based on the shorter actual life. Tax 
credits could not be applied against this additional 
tax. 

Tax Generated A 

(line 38, Form 1040) 

This amount was the tax computed on modi- 
fied taxable income. (See also "Modified Taxable 
Income.") For 1990, there were two basic tax rates, 
1 5 and 28 percent. However, taxable income within 
certain ranges (from $47,050 to $97,620 if single, 
$39,200 to $123,570 if married filing separately, 
$67,200 to $134,930 if head of household, and 
$78,400 to $162,770 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 the upper limit 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 in- 
come that exceeded $1,000, there were two meth- 
ods of reporting this income. If the child filed his 
or her own return, the investment income that ex- 



Individual Returns 1990 



75 



ceeded $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 55, 56, 58-61, Form 1040) 

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

1) income tax withheld, including backup with- 
holding; 

2) estimated tax payments; 

3) payment with request for extension of filing 
time; 

4) excess social security taxes or railroad retire- 
ment tax withheld; 

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

6) credit from regulated investment companies. 

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

Although the earned income credit was in- 
cluded 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"). 

Tax Rates 

See "Tax Generated." 



Tax-Exempt Interest 

(line 8b, Form 1040) 

Tax-exempt interest includes interest on cer- 
tain State and municipal bonds, as well as any 
tax-exempt interest dividends from a mutual fund 
or other regulated investment company. This is an 
information reporting requirement and does not 
convert tax-exempt interest to taxable interest. 

Taxable and Nontaxable Returns 

The taxable and nontaxable classification of a 
return for this report was determined by the pres- 
ence 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. Sec- 
tion 72 penalty taxes, advance earned income credit 
payments, golden parachute payments, or uncol- 
lected 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 in- 
come) 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 in- 
come 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 ex- 
ceeded 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 



76 



Individual Returns 1990 



resulting from audit or other enforcement activi- 
ties. 

Taxable Income 

(line 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 1 5 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 Tax- 
able Income.") 

Taxable Interest Received 

(line 8a, Form 1040) 

This amount was the taxable portion of interest 
received from bonds, debentures, notes, mortgages, 
certain insurance policy proceeds, personal loans, 
bank deposits, savings accounts, tax refunds, and 
U.S. savings bonds. Also included as interest were 
"dividends" on deposits or withdrawable accounts 
in mutual savings banks, cooperative banks, sav- 
ings and loan associations, and credit unions. For 
1990, 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.") 

Taxes Paid Deduction 

(line 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. Man- 
datory employee contributions to a state disability 
fund and employee contributions to a state unem- 
ployment 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, roy- 
alty, 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 

(line 34, Form 1040) 

Itemized deductions from adjusted gross in- 
come could be claimed for medical and dental 
expenses, taxes paid, interest paid, contributions, 
casualty and theft losses, moving expenses, and 
miscellaneous deductions. Itemized deductions were 
claimed only if they exceeded the total standard 
deduction, with two exceptions. First, if a taxpayer 
was married and filing separately, and his or her 
spouse itemized deductions, the individual was 
required to itemize as well. Second, taxpayers in 
several states are required to itemize deductions on 
their Federal tax returns if they wish to itemize on 
their State returns. 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 



Individual Returns 1990 



77 



and suspended rental loss carry-over 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 

(lines 47, 57, 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 in- 
come 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 was classified separately as "earned in- 
come 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 

(line 54 modified by the earned income credit. Form 
1040) 

Total tax liability was the sum of income tax 
after credits, the alternative minimum tax, self-em- 
ployment 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 parachute pay- 
ments. 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 income credit pay- 
ments. 

Type of Tax Computation A 

(Ime 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 861 5, used to compute the tax on invest- 
ment income of children under 14. 

Unemployment Compensation 

(line20. Form 1040) 

Beginning in 1987, all unemployment com- 
pensation had to be included in income. 

Unreimbursed Employee Business Expenses 

(line 20, Schedule A) 

This item, like most miscellaneous itemized 
deductions, was subject to a minimum threshold 2 
percent of AGI. Unreimbursed employee business 
expenses included travel, transportation, meal, and 
entertainment costs while away from home in the 
performance of job duties. Eighty percent of the 
meal and entertainment expenses was deductible, 
and was calculated on Form 2106, Employee Busi- 
ness Expenses. Many other expenses such as union 
dues, safety equipment, uniforms, protective cloth- 
ing, and physical examinations were also deduct- 
ible. 



Section 5 1990 Forms and 

Instructions 



Page 



Form 1040 and Instructions 80 

Form 1040A and Schedules 1,2, and 3 113 

Form 1040 EZ 117 

Schedules A & BJtemized Deductions and Interest and Dividend Income 1 18 

Schedule C, Profit or Loss from Business (Sole Proprietorship) 1 19 

Schedule D, Capital Gains and Losses (and Reconciliation of Forms 1099-B) 120 

Schedule E, Supplemental Income and Loss (From rents, royalties, 

partnerships estates, trusts, REMIC's, etc.) 121 

Schedule F, Farm Income and Expenses 122 

Schedule R, Credit for the Elderly or the Disabled 123 

Schedule SE, Social Security Self-Employment Tax 124 

Form 2\06, Employee Business Expenses 125 

Form 2441, Child and Dependent Care Expenses 126 

Form 3800, General Business Credit 127 

Form 625 \, Alternative Minimum Tax-Individuals 128 

Form S5S2, Passive Actr\>ity Loss Limitations 128 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income 

of More Than $1,000 130 

Form 8801, Credit for Prior Year Minimum Tax 130 

Form ^^lA, Parent's Election to Report Child's Interest and Dividends 131 



79 



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89 




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Tu Information tor Alleni »nd U.S. 
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Tax assistance for individuals with 
disabilities and the hearmg impaired 
Small business ta. education— Tax help 
for small Dusinesses 
Problem tesolulion program — Help for 
problem Situations 

Public lib'anes— Tax information tapes 
anc reproducible tax forms 
Examination procedures and how to 
prepare 'or an audit 
The collection process 
Tax fraud — How to report 
Types of orgamiations that qualify for 
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When where, and how to file 

What IS your filing status? 

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Alimony received 

Business income 

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Capital gams and losses 

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Lump Sum distributions 

Rental mcome and expenses 

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relatives 


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Earnings for clergy 

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« s 



a 
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Individual Returns 1990 



115 




•c lis. iSill^ls 

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116 



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117 









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118 



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Individual Returns 1990 



119 




81 g! 



1 

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123 



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Section 6 



Index 



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

A 

Additional standard deduction 

(See also Basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Description pg73 

Reported on Form 1040A returns 1.6 

Adjusted gross income less deficit 

Classified by: 

Marital status 1.2, 1.3 

Size of adjusted gross income 1.2, 1.4 

Size of cumulated adjusted gross income 1.1 

Type and number of exemptions 2.3 

Definition pg 59 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with modified taxable income 3.1 

Classified by marginal tax rate 3.4 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with total income tax 3.2 

Time series, 1980-1990 A 

Adjustments 

(See Statutory adjustments) 

Advance earned income credit payments 

Definition pg60 

Alimony paid 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg60 



Reported on returns with itemized 
deductions classified by marital status 2.2 

Alimony received 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg60 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Defmition pg6P 

All other tax payments 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg60 

Alternative minimum tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg60 

Reported on; 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Alternative minimum taxable income 

(See Alternative minimum tax) 

B 

Basic standard deduction 

(See also Additional and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Description pg73 

Reported on Form 1040 A returns 1.6 



133 



134 



Individual Returns 1990 



Business or profession net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg63 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

c 

Capital assets 

(See Sales of capital assets reported on Schedule D) 

Capital gains and losses 

(See also Sales of capital assets reported on 
Schedule D) 

Capital gain distribution reported on Form 
1040 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg61 

Cash contributions deduction 

(See Contributions deduction) 
Casualty or theft loss deduction 

Classified by marital status 1.3 

Definition Pg61 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Child care credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg61 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1980-1990 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Contributions carryover 

(See Contributions deduction) 

Contributions deduction 

Classified by marital status 1.3 

Definition Pg62 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 



Time series, 1980-1990 A 

Type of contribution 2.1 

Credit for federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg62 

Credit for the elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition : Pg62 

Reported on returns with itemized 
deductions classified by marital status 2.2 

Time series, 1980-1990 A 

Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg62 

Credit to 1991 estimated tax 

(See also Overpayment refunded) 

Defmition Pg63 

D 

Deductible points 

(See also Interest paid deducdons) 

Reported on returns with itemized deductions 2.1 

Dependent exemptions 

(See Exemptions) 
Description of the sample 

Method of estimation pg 12 

Processing and management 

of the sample pg 12 

Sample design and selection criteria pg 13 

Sample redesign pg 14 

Sample selection pg 11 

Table presentation pg 12 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg63 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

E 

Earned income credit 

Change in law pg 4 

Definition Pg63 



Individual Returns 1990 



135 



Refundable portion classified by size 

of adjusted gross income 3.3 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 

Form 1040A returns 1.6 

Retiuns 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) 
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 pg63 

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 3.3 

Definition pg64 

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 

Defmition pg64 

Exemptions 

Change inlaw pg4 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg64 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Time series, 1980-1990 A 

F 

Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Defmition pg64 

Reported on: returns with itemized 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 A 



Farm rental income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg64 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Filing requirements 

For children and other dependents pg 3 

For most people pg 3 

Description pg 1 

Filing status 

(See Marital fihng status) 

Foreign earned income exclusion 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg65 

Reported on returns with itemized 
deductions 2.1 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg67 

Reported on: 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1980-1990 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg65 

Form 1040 returns 

Fihng requirements Pg84 

Time series, 1980-1990 A 

Form 1040A returns 

Classified by: 

Size of adjusted gross income 1.6 

Fihng requirements pg84 

Time series, 1980-1990 A 

Form 1040EZ returns 

Classified by: 

Size of adjusted gross income 1.5 

Filing requirements pg84 

Time series, 1980-1990 A 

Forms and instructions 

Form 1040 pg80 

Form 1040A pg 113 

Form 1040EZ pg 117 

Form 2106 pg 125 

Form 2441 pg 126 

Form 3800 pg 127 

Form 6251 pg 128 



136 



Individual Returns 1990 



Form 8582 pg 128 

Form 8615 pg 130 

Form 8801 pg 130 

Form 8814 Pgl31 

Schedules A & B pg 118 

Schedule C pgll9 

Schedule D pg 120 

Schedule E pg 121 

Schedule F pg 122 

Schedule R pg 123 

Schedule SE pg 124 

G 

General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg65 

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) 

I 

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 3.3 

Size of cumulated adjusted gross income 1.1 

Definition Pg65 

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, 1980-1990 

Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Defmition pg66 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Time series, 1980-1990 A 



Income tax withheld 

Classified by: 

Marital status 1,3 

Size of adjusted gross income 3.3 

Definition pg66 

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 pg66 

Time series, 1980-1990 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg66 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

Interest paid deduction 

Change inlaw pg5 

Classified by marital status 1.3 

Definition pg66 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 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) 

Itemized deductions 

(See Total itemized deductions and also specific type) 

J 

Joint returns of married persons 
(See also Marital filing status) 
Classified by: 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Returns with total income tax 3.2 



Individual Returns 1990 



137 



M 

Marginal tax rates 

(See also Tax generated) 

Definition Pg67 

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 

Tax generated at each rate 3.6 

Definition Pg67 

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 pg67 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

Method of estimation 

Description pg 12 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg67 

Reported on returns with itemized 
deductions 2.2 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg68 

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 each rate 3.6 

Tax generated at specific rate 3.5 

Definition pg68 

Moving expense deduction 

Classified by marital status 1.3 

Definition pg68 

Reported on returns with itemized deductions 2. 1 



N 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Change inlaw pg5 

Classified by 1979 income concept B 

Nonjoint returns 

Returns with total income tax 3.2 

Nontaxable returns 

(See also Taxable and nontaxable returns) 

DefiniUon Pg75 

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 

Definition pg68 

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 pg69 

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 1991 estimated tax: 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 69 

Refunded: 
Classified by: 
Marital status 1.3 



138 



Individual Returns 1990 



Size of adjusted gross income 3.3 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 

classified by marital status 2.2 

P 

Parent exemptions 

(See Exemptions) 

Parent's election to report child's interest and 

dividends 

Definition pg69 

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 pg69 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 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 pg69 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg69 

Reported on: 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1980-1990 A 

Penalty tax on qualified retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg70 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 



Definition pg70 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 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, 1040 A and 
1040EZ C 

Predetermined estimated tax penalty 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg70 

Prescription medicine and drug expense 

(See Medical and dental expense deduction) 
Primary IRA payments 

(See also Individual retirement arrangement adjustment, de- 
ductible 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 12 

Real estate taxes 

(See Taxes paid deduction) 

Refund 

(See also Overpayment refunded) 

Definition Pg70 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition pg70 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg7I 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

Rent net income or loss 

Classified by: 
Size of adjusted gross income 1.4 



Individual Returns 1990 



139 



Definition Pg71 

Requirements for filing 

Description pg 1 

Retrospective income concept 

Classified by size of adjusted gross 

income and 1979 income concept B 

Description pg5 

Royalty net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg71 

s 

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 pg71 

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, 1980-1990 A 

Sales of capital assets net gain or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg71 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 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 

Defmition Pg72 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Sample design and selection criteria 

Description pg 12 

Secondary ERA payments 

(See also Individual retirement arrangement adjustment de- 
ductible 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 

Defmition Pg72 

Self-employment tax 

(See also Deduction of self-employment tax) 

Change in law pg5 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg72 

Separate returns of married persons 

(See also Marital fding status) 
Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Single persons, returns of 

(See also Marital filing status) 
Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Size of adjusted gross income 1.2 

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 Pg73 

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 stattis 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 

Defmition pg 73 



140 



Individual Returns 1990 



Social security tax on tip income 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg73 

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 inlaw pg 5 

Classified by marital status 1.2 

Defmition pg74 

Reported on Form 1040EZ returns 1.5 

State income tax refund 

(See Taxes paid deduction) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Defmition 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 

Defmirion Pg74 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

Type of adjustment 1.4 



Surviving spouses, returns of 

(See also Marital filing status) 

Classified by sources of income .... 



1.3 



T 

Tax credits 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

1979 income concept B 

Definition, Total 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, 1980-1990 A 

Type of credit 3.3 

Tax due at time of filing 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Defmition Pg74 

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 Pg74 

Tax generated 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Tax generated at specified rate 3.5 

Definition pg74 

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 



Individual Returns 1990 



141 



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 

Tax liability 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Defmition, Total pg 77 

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 3.3 

Defmition pg75 

Reported on returns with itemized 
deductions classified by marital status 2.2 

Tax preparation fee 

(See Miscellaneous itemized deductions) 

Tax rates 

(See Tax generated) 

Tax-exempt interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Defmition Pg75 

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 pg76 

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, 1980-1990 A 

Taxable interest received 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg76 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ retiims 1.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

Taxable returns 

Classified by size of cumulated adjusted 

gross income 1.1 

Definition Pg75 

Reported on: 

Form 1040A retiuns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2. 1 

Taxes paid deduction 

Classified by marital status 1.3 

Definition Pg76 

Reported on: 

Returns with itemized deductions 2. 1. 

Classified by marital status 2.2 

Time series, 1980-1990 A 

Type of taxes paid deduction 2.1 

Total deductions 

Time series, 1980-1990 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 

Size of adjusted gross income 1.4 

1979 income concept B 

Marital status 2.1 



142 



Individual Returns 1990 



Number of exemptions 2.3 

Size of cumulated adjusted gross income 1.1 

Defmition pg76 

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, 1980-1990 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 Pg76 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1980-1990 A 

Type of deduction 2.1 



Type of tax computation 

Classified by size of adjusted gross income 3.1 

Defmition pg77 

u 

Unemployment compensation 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Defmition pg77 

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) 

Definition Pg77 

Reported on returns with itemized deductions 2. 1 



•4J S COVHLSMENT PRJNTINC OFFICI 1993-/15-015/ 8G552 



^ 




Department of the Treasury 
Internal Revenue Service 

Publication 1304 (Rev. 8-93) 

Catalog No. 63338H