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Full text of "Individual income tax returns"

BOSTON PUBLIC LIBRARY 



TAX REniRNS199l 



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

▲ 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 
A TAX CREDITS T SOURCES OF INCOME $ 
DIVIDENDS ▲ ROYALTIES $ CAPITAL GAINS 
$ EARNED INCOME CREDIT T TAX RATES ▲ 



STATISTICS OF INCOME DIVISION 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



RECBVED 



Individual 
Income Tax \ 

Returns 199lBc^|gg^ 



Publication 1304 (Rev. 3/94) 



Margaret Milner Richardson 

Commissioner 



Michael P. Dolan 

Deputy Commissioner 



PhU Brand 

Chief Compliance Officer 



Daniel F. Skelly 

Acting 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Additional unpublished information from individual income 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-1991 
Individual Income Tax Returns 
Washington, DC 1994 














For sale by Ihc- U.S. Government Printing Office 
Superintendent of Documents, Mail Stop: SSOP. Washington. DC 20402-9328 
ISBN 0-16-0426U-6 



Contents 

Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 1 

Changes in Law 4 

The 1979 hicome Concept 6 

Comparison of Adjusted Gross Income with 1979 Income Concept 9 

Section 2 

Description of the Sample 

Sample Selection 13 

Sample Design and Selection Criteria 13 

Method of Estimation 14 

Table Presentation 14 

Processing and Management of the Sample 14 

Sample Redesign 16 

Section 3 

Basic Tables 

Part 1 — Returns Filed and Sources of Income 20 

Part 2 — Exemptions and Itemized Deductions 42 

Part 3 — Tax Computation 50 

Section 4 

Explanation of Terms 67 

Section 5 

1991 Forms and Instructions 87 

Section 6 

Index 149 



Section 1 



Introduction and 
Changes in Law 



This report contains complete individual in- 
come tax data for Tax Year 1991 . The statistics are 
based on a stratified probability sample of individ- 
ual income tax returns, selected before audit, which 
represents a population of approximately 115 mil- 
lion Forms 1040, 1040A, 1040EZ, and 1040PC, 
including electronic returns, filed for Tax Year 1991 . 

Table A on the following page presents se- 
lected income and tax items for Tax Years 1985, 
1988, 1989, 1990, and 1991, and provides the per- 
centage change for each item between 1990 and 
1991 . 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 1991, the number of individual 
tax returns filed increased 1.0 million, or 0.9 per- 
cent. Adjusted gross income (AGI) grew $59.1 
billion, or 1.7 percent for 1991, a drop-off from the 
4.6 percent growth recorded for 1990. Four com- 
ponents of AGI showed sizable changes for 1991: 
net capital gain less loss dropped 9.2 percent; tax- 
able distributions from Individual Retirement Ar- 



rangements increased 1 7.5 percent; taxable income 
from pensions and annuities increased 10.8 per- 
cent; and unemployment compensation climbed 50.8 
percent. Total income tax, defined as the sum of 
income tax after credits and the alternative mini- 
mum tax, grew 0.3 percent to $448.4 billion. 

This report is divided into six sections. Section 
1 explains the requirements for filing, changes in 
the law for 1991, 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 filing requirements for Tax Year 1991 
were generally based on gross income, filing status, 
marital status, age, and, to a lesser extent, depend- 



Edward B. Gross, Jr. was responsible for the text and production of this report, prepared under 
the direction of JefFHartzok, Chief, Returns Analysis Section, Individual Statistics Branch 



Individual Returns 1991 



Table A.— Selected Income and Tax Items for Selected Years, 1985—1991 

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



Itein 


1985 


1988 


1989 


1990 


1991 


Percent 

change. 1990 

to 1991 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




101.660,287 

67,006,425 

18.124.702 

16.529.160 

2.401,033.782 

2,305,951.483 

87.198.001 
1.928.200,978 

64,526,434 
182.109,194 

15,527.579 
55.046,351 

11,900,341 
78.772.577 

12.579.494 
68.277.779 

13,133,295 
95,096,003 

9,544,495 
-12,963,726 

5,487,671 
-2,526,591 

2,620,861 
-12,005,483 

37.763.418 
95.082,299 

16.205.846 
38.211.574 

675.822 

5,181.993 

244,180,202 

96.848,626 
554.733,523' 

39,848,184 
405,023.525 

22.926.214 
128.084.618 
180.094,578 

47,962,848 

96,124,046 
1.820.740.833 

85.994,216 

332.165,333 

10,248.044 

3.127.702 

108.642 

782,561 

321,917,289 

82,846.420 
325.710.254 


109.708.280 

71.359.242 

19.066.165 

19.282.873 

3,111,221,671 

3,083,019,783 

93,257.370 
2.337.984.129 

69.421.338 
186.981.636 

22.903.155 
77.329.507 

13.571,440 
126.323,250 

14,309,235 
153,768,209 

16,481.248 
138,785,886 

9,985,858 
-1,278,809 

5,899,223 
57,080,226 

2,367,527 
-1,176,537 

10,747,370 
28,201 .888 

6.361.421 
11.881.754 

814.586 

6.626.908 

221.884.006 

108,819,935 
685,954,065' 

31,902,985 
395,216,456 

17.993.829 
120,628.182 
179,737,720 

50.949,273 

90,281,729 
2,069.966.980 

90.218.979 

418.889.165 

7.047,140 

3.812.849 

68.904 

1.087.203 

411.842.025 

87.135,332 
412.869.909 


112.135.673 
71.563.456 
20.478.063 
20.094.154 
3.280,931,125 
3,256,358,156 

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

69,881,648 
220,015,823 

23,079,592 
81.309,036 

14,160,696 
132,737.680 

15,059,662 
145,630,930 

16.816.830 
147.358.442 

9,747,254 
-1,438,255 

5,928,288 
63,092,056 

2,359,718 
-213,939 

9,926,729 
24,572,969 

5,824,914 
10.828.694 

822.353 

6.326.156 

223.756.252 

111.311,212 
740,409,033= 

31,972,317 
430,977,999 

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

55,459,205 

92,313,789 
2,173,345,881 

92,246,065 

438,240,138 

6,131,134 

2,439,471 

64,490 

1,311.742 

432.109,004 

89,178,355 
432,939,998 


113,717,138 

69,270,236 

25,917,288 

18.529,614 

3,439.401.579 

3.405.427.348 

96.729,912 
2,599,401,271 

70,369,662 
227,083,888 

22,904,441 
80,168,536 

14,637,591 
141,430,193 

12.121,525 
113.159.105 

17.014.091 
159.294.448 

10,258,013 
3,764,049 

5,977,458 
67,022,231 

2,321,154 
-433,762 

16,648,032 
33,974,231 

5,223,737 
9,858,219 

824,327 

6,777,645 

227,549,246 

112.795.712 
789.941.575 

32,174,938 
458,485,055 

21,456,587 
140,011,461 
208,354,360 

57.242,757 

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

93,089,368 

453,127,579 

6,831.187 

2.549.004 

61.898 

1.682,307 

446.296.392 

89.862.434 
447.126.703 


. 114.730.123 

68.992.988 

26.605.992 

19.131,143 

3,499,240.498 

3.464.524.369 

97.066.245 
2.674.260.752 

70.161.547 
209.411,465 

23,228,826 
77,284,498 

15,029,325 
141,864,014 

15,009,003 
102,775,820 

17,907,232 
176,501,703 

10,184,014 
5,194,334 

5,499,460 
63,190,389 

2.290,908 
■2,853,007 

16,990,443 
34,716,128 

4.666,078 
9,030,177 

840,087 

6,912,855 

231,296,627 

113,794.692 
818.762.126 

32.489.918 
467.686,116 

23,726,113 
147,858,392 
213,724,926 

60,573,565 

92,717,816 
2,284,087,935 

92.635,791 

454.502,664 

7,286,497 

2,520,549 

57,083 

1,824,334 

447,216,167 

88,733,587 
448,429,593 


09 




-04 




27 




3.3 


Total income, amount 


1 7 
17 


Salanes and wages; 


0.4 


Amount 

Taxable interest received: 


29 
-03 


Amount 

Dividends in adjusted gross income: 


-7.8 
1 4 




-36 


Business or profession net income less loss: 

Amount 

Net capital gain less loss in adjusted gross income': 


27 
03 

238 


Amount 

Pensions and annuities in adjusted gross Income: 


-9.2 
5.3 




10.8 


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


-07 




380 


Partnership and S Corporation net income less loss: 


-80 


Amount 

Farm net income less loss: 


-5.7 
-1.3 


Amount 

Total statutory adjustments: 


NA 
21 


Amount 

Individual Retirement Arrangement payments: 


2.2 
-10.7 




-8.4 


Payments to a self-employed (Keogfi) retirement plan: 


19 


Amount 


20 
1.7 


Total deductions: 


09 


Amount 

Total itemized deductions: 


37 
1.0 


Amount 

Medical and dental expense 


2.0 

10.6 

56 


Interest paid 

Contnbutions 

Taxable income: 


26 
58 

-05 




09 


Income tax before credits: 


-05 




03 




6.7 


Child care credit 

Credit lor the elderly or disabled 


■11 
-78 
84 




02 


Total income tax: 

Number of returns 


■13 


Amount 


0.3 



NA Not applicable 

' Includes capital gain distributions 

' Includes total itemized deductions, charitable coninbutions (or nonilemizers, and zero bracket amount on non-itemized deductions 

' Includes total itemized deductions, and basic and additional standard deductions (zero bracket amount in lieu ol standard deduction for pnor year retums). 



Introduction and Changes in Law 



Figure 1. — General Filing Requirements 



Marital Status 



Filing Status 



Age 



Gross Income 



Single (including divorced and 
legally separated) 



Single 



under 65 
65 or older 



$5,500 
$6,400 



Head of household 



under 65 
65 or older 



$7,150 
$8,000 



Married with a child and hving 

apart from spouse during the last Head of household 

six months of 1991 



under 65 
65 or older 



$7,150 
$8,000 



Married and living with spouse at Married, joint return 
the end of 1991 (or on the date 
spouse died) 



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



$10,000 
$10,650 
$11,300 



Married, separate return 



any age 



$2,150 



Married, not living with spouse at 

the end of 1 99 1 (or on the date Married, joint or separate return 

spouse died) 



any age 



$2,150 



Single 



under 65 
65 or older 



$5,550 
$6,400 



Widowed before 1991 and not 
remarried in 1991 



Head of household 



under 65 
65 or older 



$7,150 
$8,000 



Qualifying widow(er) with under 65 

dependent child 65 or older 



$7,850 
$8,500 



ency and blindness. Gross income included all 
income received in the form of money, property, 
and services that was not expressly 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 1991 ifheorshe: 

1. was liable for any of the following taxes: 

• social security tax on unreported tip in- 
come; 

• 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; or 

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 
reftind of tax withheld, or to take advantage of the 
earned income credit. 



Individual Returns 1991 



Figure 2. — Filing Requirements for Children and Other Dependents 



If someone (such as a parent) can claim the individual as a dependent, and any of the four conditions Usted below apphes, he 
or she must file a return. 

In this chart, unearned income includes taxable interest and dividends. Earned income includes wages, tips, and taxable 
scholarship and fellowship grants. 

Caution: If an individual's gross income was $2, 150 or more, he or she generally could not be claimed as a dependent unless 
the individual was under age 19 or under age 24 and a student. 



1. Single dependents under 65 must file a return if — 



Unearned 
income was: 

$1 or more 
$0 



and 



2. Single dependents 65 or older or blind must file a return if — 

• Eamed income was more than $4,250 ($5, 100 if 65 or older and blind), or 

• Unearned income was more than $1,400 ($2,250 if 65 or older and blind), or 

• Gross income was more than the total of eamed income (up to $3,400) or $550, whichever is larger, plus $850 
($1,700 if 65 or older and blind). 



3. Married dependents under 65 must file a return if — 

• Eamed income was more than $2,850, or 

• Unearned income was more than $0 and gross income was more than $550, or 

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



4. Married dependents 65 or older or blind must file a return if — 

• Eamed income was more than $3,500 ($4,150 if 65 or older and blind), or 

• Unearned income was more than $1,200 ($1,850 if 65 or older and blind), or 

• Gross income was more than the total of eamed income (up to $2,850) or $550, whichever is larger, plus $650 
($1,300 if 65 or older and blind), or 

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



Changes in Law 



All major changes in effect for Tax Year 1991 
which influenced the Statistics of Income data are 
listed below in alphabetical order. Section 4, Ex- 
planation of Terms, provides more detailed expla- 
nations and definitions of the terms used in this 
report. 

Alternative Minimum Tax Rate 

The alternative minimum tax rate on "tax pref- 
erences" was raised to 24 percent for 1991, from 21 
percent for 1990. 



Capital Gains Tax 

A maximum tax rate of 28 percent for net 
long-term capital gains went into effect for 1991, 
compared to a maximum tax rate of 3 1 percent on 
other types of income. The maximum rate for all 
types of income for 1990 was 28 percent. 

Deduction of Self-Employment Tax 

Beginning with 1 99 1 , if a taxpayer had income 
from self-employment and owed self-employment 
tax, one-half of the tax could be deducted in the 
calculation of AGI. 



Introduction and Changes in Law 



Earned Income Credit 

If a taxpayer's earned income and adjusted 
gross income were both less that $21,250, and a 
qualifying child lived with the taxpayer, he or she 
may have been eligible for the earned income credit. 
Beginning with 1991, Schedule EIC, Earned In- 
come Credit, was used to figure the credit. The new 
form allowed for the computation of three compo- 
nents of the credit: the basic credit; the health 
insurance credit; and the extra credit for a child 
bom in 1991. 

The basic credit could be as much $1,192 for 
one qualifying child, and as much as $ 1 ,23 5 for two 
or more qualifying children. The health insurance 
credit was available to individuals who paid health 
insurance that covered a qualifying child. The maxi- 
mum amount of the health insurance credit was 
$428. The maximum amount of the extra credit for 
a child bom in 1991 was $357. 

Exemptions 

The amount of the deduction for each individ- 
ual personal exemption increased to $2,150 for 
1991 from $2,050 for 1990. Beginning with 1991, 
a taxpayer's personal exemption deduction was 
limited, based on filing status, if he or she reported 
AGI in excess of certain amounts. For single tax- 
payers, the limitation began at $100,000 and was 
completed at $222,500; for married taxpayers filing 
jointly and qualifying widow(er)s, the limitation 
began at $ 1 50,000 and was completed at $272,500; 
for heads of household, the limitation began at 
$125,000 and was completed at $247,500; and for 
married persons filing separately, the limitation 
began at $75,000 and was completed at $136,250. 
For each filing status, if a taxpayer reported AGI 
below the bottom threshold, his or her deduction 
was allowed entirely; if AGI was more than the 
upper limit, the deduction was disallowed entirely. 

The phaseout of exemptions for 1990 was 
based on taxable income, and began at $97,620 for 
single filers; $162,770 for joint married filers and 
qualifying widow(er)s; $134,930 for heads of house- 
hold; and $123,570 for separate married filers. The 



amount at which the 1 990 phaseout was completed 
depended on the number of exemptions claimed by 
the taxpayer 

Itemized Deductions 

Ifa taxpayer's AGI was greater than $100,000 
($50,000 if married filing separately), his or her 
itemized deductions may have been limited. The 
limitation did not apply to the deductions for medi- 
cal and dental expenses, investment interest ex- 
penses, casualty or theft losses, and gambling losses; 
all other deductions were subject to the limitation. 
To arrive at allowable itemized deductions, total 
itemized deductions were reduced by the smaller 
of: a) 80 percent of the non-exempt deductions, or 
b) 3 percent of the amount of AGI in excess of 
$100,000 ($50,000). 

Interest Paid Deduction 

The phaseout of the itemized deduction for 
personal interest paid was completed for Tax Year 
1991. Personal interest, such as that paid on car 
loans and credit card balances, was no longer de- 
ductible. A ten percent deduction was allowed for 
Tax Year 1990. 

Passive Losses 

The five-year phaseout of the deductibility of 
passive losses was completed for Tax Year 1991; 
losses from passive activities may no longer be 
deducted from other types of non-passive income. 
Ten percent of such losses were deductible for Tax 
Year 1990. 

Standard Deduction 

As an adjustment for inflation, the standard 
deduction was increased for Tax Year 1991. The 
standard deduction rose from $3,250 to $3,400 for 
single taxpayers, from $5,450 to $5,700 for those 
filing joint retums, from $2,725 to $2,850 for mar- 
ried filing separately, and from $4,750 to $5,000 for 
heads of household. 



Individual Returns 1991 



Tax Rates 

For 1 99 1 , the tax rate schedule contained three 
basic rates: 15, 28, and 3 1 percent. For 1990, there 
were two rates, 1 5 and 28 percent, plus a phaseout 
of the benefits of the 15 percent tax rate. 

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 1980's — 
the Economic Recovery Tax Act of 1981, the Tax 
Equity and Fiscal Responsibility Act of 1982, the 
Tax Reform Act of 1984, and the Tax Reform Act 
of 1986 — made significant changes to the 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 fiilly 
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 



Figure 3.— Calcularion of the 1979 
Income Concept for 1991 



1979 Total Income Concept= 

Salaries and wages 

plus (+): 

interest' 

dividends' 

alimony received 

capital gains reported on Schedule D, and 
allowable losses' 

other gains or losses (Form 4797)' 

net business income or loss 

net farm 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^ 

other net income' 

minus (-): 

disallowed passive losses^ 

moving expenses^ 

alimony paid' 



Included in AGI for Tax Year 1991. 

Not ftilly included in AGI for Tax Year 1991. 

Not included in AGI for Tax Year 1991. 



the non-taxable portions that were excluded from 
AGI. Social security benefits were omitted because 
they were not reported on tax returns until 1984. 



Introduction and Changes in Law 



Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1991 

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





Income 


Salaries and wages 




1991 Adjusted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Numt>er of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




114.730 
32.224 
25.371 
17.566 
12.347 
8.817 

6,159 

3,836 

2.402 

1.586 

980 

1.403 

590 

369 

236 

432 

162 

82 

118 

52 


3.464.524 

102.647 

373.198 

433.290 

429.098 

393.549 

336.732 

247.892 

178.907 

134.319 

92,806 

155,171 

80,324 

59.644 

43.960 

103.983 

55.790 

36.491 

79.606 

127.116 


114.730 

31,792 

25,347 

17,812 

12,564 

8,679 

6,098 

3,770 

2,354 

1,590 

1,019 

1,434 

657 

394 

273 

480 

187 

90 

133 

56 


3.518.984 
93.774 
373,076 
439,775 
436,313 
387,127 

333,246 

243.900 

175.501 

134.412 

96.441 

158,716 

89,670 

63,665 

50,925 

115,274 

64,472 

40,156 

88,979 

133,561 


97.066 

25.069 

20.598 

15.380 

11.113 

8.085 

5.721 

3,550 

2.217 

1.462 

893 

1,243 

507 

315 

202 

363 

135 

69 

100 

44 


2.674.261 

122.967 

280.623 

349.985 

354,141 

327,187 

284,258 

206,861 

146,311 

107,762 

71,908 

113,402 

54,200 

38,455 

27.546 

61.624 

30.693 

19,265 

39,029 

38.046 


97.066 
24,878 
20,544 
15,359 
11.317 
8.007 

5.668 

3.507 

2.205 

1.467 

923 

1.281 

556 

328 

238 

402 

152 

76 

111 

48 


2 674 261 




120.306 


$10 000 under $20 000 


260.186 


$20 000 under $30 000 . . 


348.764 


$30 000 under $40 000 


359.857 


$40 000 under $50.000 


325.935 


$50 000 under $60,000 


281.961 


$60 000 under $70 000 


203.866 


$70 000 under $80 000 


144.530 


$80 000 under $90 000 


106.740 


$90,000 under $100,000 

$100,000 under $125,000 

$125,000 under $150,000 , , 

$150,000 under $175,000 

$175 000 under $200 000 


72.868 
113.990 
56.670 
37.888 
28.976 


$200 000 under $300 000 . . 


61,971 


$300 000 under $400 000 


31,258 


$400,000 under $500.000 

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


19,747 
39,847 
38.902 




Taxable interest received 


Dividends in AGI 


Dividends received 




1991 Adjusted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 




70.162 
13.378 
12.598 
10,772 
9,111 
7,264 

5.398 

3,565 

2,270 

1.502 

941 

1.357 

577 

363 

231 

423 

160 

82 

116 

52 


209.411 

20.036 

29.208 

22,532 

20,986 

16.835 

12.519 

10.439 

7.569 

6.571 

4.761 

9.363 

4.856 

3.737 

2.661 

7.538 

4.410 

3.245 

7.422 

14.724 


70,162 

13,030 

12,499 

10,998 

9,330 

7,112 

5,363 

3,496 

2,224 

1.511 

980 

1.386 

642 

390 

266 

472 

185 

90 

132 

56 


209,411 

20,176 

28,700 

25,623 

21,653 

15,704 

12,457 

9,310 

6,783 

6.616 

5.192 

8.063 

5.358 

3.860 

2.643 

7,575 

4,640 

3,191 

7.412 

14.455 


23,229 

3.344 

3.103 

3.000 

2.851 

2.452 

2,053 

1.595 

1.124 

812 

558 

847 

381 

262 

171 

327 

131 
67 

102 
47 


77.284 
4.188 
5.797 
5.772 
5.839 
4.914 

5.260 
3.771 
3.454 
2.645 
2.009 
4.462 
2.689 
2.294 
1.867 
4.466 
2.527 
1.744 
4.379 
9.208 


23,229 

3.245 

3,030 

3,129 

2,890 

2,362 

2,031 

1,544 

1,091 

824 

577 

860 

425 

277 

196 

360 

148 

74 

115 

52 


77.284 


Under $10 000 


4.294 


$10 000 under $20 000 


5.613 


$20 000 under $30 000 


6.674 


$30 000 under $40 000 


6.400 


$40 000 under $50 000 


4,816 


$50 000 under $60 000 


4,720 


$60 000 under $70 000 , . . 


3,691 


$70 000 under $80 000 


2.983 


$80 000 under $90 000 


2.699 


$90 000 under $100 000 


1,954 


$1 00 000 under $1 25 000 


4,194 


$125 000 under $150 000 


2,740 


$150 000 under $175 000 


2,348 


$175,000 under $200,000 

$200 000 under $300 000 


1,755 
4,516 


$300,000 under $400,000 

$400,000 under $500.000 

$500,000 under $1.000.000 

$1,000,000 or more 


2,546 
1.783 
4.376 
9.183 




Business or profession net Income less loss 


Sales ol capital assets 




1991 Adjusted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 




15.029 
3.181 
2,655 
2,250 

1.772 

1.472 

1.024 

714 

467 

323 

221 

358 

163 

110 

78 

122 

48 

23 

34 

15 


141.864 

2.810 

14.568 

14.160 

12.215 

11.019 

9.110 

8.535 

6.403 

6.849 

5.399 

10.881 

6.958 

5.962 

4.148 

8.431 

4.172 

2.279 

4.345 

3.621 


15.029 

3.058 

2.607 

2.239 

1,802 

1,500 

1.052 

690 

459 

337 

226 

374 

201 

118 

84 

147 

54 

27 

39 

16 


141.864 

1.551 

13.551 

12,880 

11.923 

10.568 

9.387 

7.983 

6.747 

6.061 

5.302 

1 1 .408 

8.323 

5,626 

5,100 

9,562 

4.607 

2.683 

4.908 

3.694 


15.009 
2.005 
1.896 
1.744 
1.798 
1.547 

1.286 
977 
764 
533 
422 

685 
334 
233 
148 
302 
125 

64 
101 

47 


102.776 
6.727 
2.015 
2.991 
2.899 
3.044 

3,303 
3.729 
3.030 
2.323 
2.377 
5.512 
3.715 
3.421 
2.377 
7.809 
4.926 
3.595 
9.836 
29.148 


15.009 

1.936 

1.841 

1.860 

1.861 

1.492 

1.230 

964 

702 

558 

421 

694 

358 

241 

162 

319 

135 
71 

111 
51 


102.776 


Under $10 000 


7.287 


$10 000 under $20 000 


2.120 


$20 000 under $30 000 


3.073 


$30 000 under $40 000 


2.924 




3,309 


$50,000 under $60,000 , 

$60,000 under $70,000 

$70 000 under $80 000 


2,991 
3,607 
2,759 


$80 000 under $90 000 


2,425 




2,343 


$100,000 under $125.000 

$125,000 under $150.000 

$150,000 under $175,000 

$175 000 under $200 000 


5.362 
3.560 
3.557 
2.157 




7.898 




4.684 




3.819 


$500,000 under $1,000,000 

$1,000,000 or more 


9.864 
29,038 



Footnotes at end of table. 



Individual Returns 1991 



Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1991 

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







Rents, royalties, and farm rental net income less loss 


Partnersfiip and S Corporation net income less loss 


Size of income 


1991 Ad)usted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


All returns, total 


10,184 

1.320 

1.491 

1.458 

1.253 

1.034 

875 

693 

452 

311 

225 

423 

181 

91 

70 

137 

59 

32 

53 

26 


5.194 

-2.263 

383 

-236 

^52 

-505 

-555 

-850 

-495 

-214 

143 

775 

742 

758 

793 

1.927 

1.069 

752 

1.467 

1.956 


10,184 

1,267 

1.478 

1,483 

1.274 

1.039 

887 

618 

440 

334 

246 

413 

193 

102 

78 

149 

63 
34 
57 
28 


5.194 

-2,330 

304 

72 

-417 

-368 

-810 

-654 

-402 

-132 

185 

476 

685 

669 

844 

1,792 

1.059 

770 

1,455 

1,997 


5,499 
623 
477 
564 
577 
514 
443 
345 
292 
218 
168 
331 
199 
134 
105 
223 
101 
55 
87 
43 


63.190 

-20.016 

279 

788 

850 

1.171 

1.712 

1.321 

2,287 

1,920 

1,747 

4.459 
3,888 
2,922 
3.329 
9.309 
6,616 
4,388 
10,613 
25.607 


5,499 
618 
475 
542 
598 
526 
432 
316 
276 
222 
173 
335 
205 
139 
108 
229 
108 
57 
94 
46 


63.190 
-21 007 


Under $10 000 


$10 000 under $20 000 


78 


$20,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $60,000 
$60,000 under $70,000 
$70,000 under $80,000 
$80,000 under $90,000 
$90,000 under $100,000 
$100,000 under $125,000 
$125,000 under $150,000 
$150,000 under $175,000 
$175,000 under $200,000 
$200,000 under $300,000 
$300,000 under $400 000 




859 
1.028 
1,116 
1.649 
1.226 
2.105 
1.815 
1.766 
4,081 
3,854 
2,937 
3.038 
9.630 
7 526 


$400 000 under $500 000 






$500,000 under $1 ,000,000 




11.199 
25 984 








Nondeductible passive losses 


Estate and trust net income less loss 


Size of income 


1991 Adjusted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 




(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


All returns total 


1,637 
139 
100 
125 
111 
112 

136 

102 
83 
74 
47 

122 
88 
90 
56 

119 
49 
26 
39 
18 


20.771 
5.722 
475 
305 
449 
451 

469 
507 
355 
253 
290 

813 

811 
1.414 

898 
1.995 
1.065 

668 
1.587 
2.244 


1.637 

163 

93 

133 

130 

113 

117 

83 

67 

85 

54 

117 

95 

77 

57 

117 

51 
25 
41 
18 


20,771 

9,257 

442 

297 

262 

435 

448 

308 

342 

427 

343 

720 

852 

650 

593 

1,469 

847 

451 

1,141 

1,490 


477 

92 

63 

46 

57 

33 

27 

24 

15 

11 

9 

27 

14 

11 

8 

14 

9 

5 

8 

5 


3.705 
-18 
163 
112 
226 
172 

79 

98 

25 

78 

23 

184 

138 

112 

169 

289 

251 

180 

439 

985 


477 
93 
60 
59 
51 
37 

24 
19 
13 
11 
11 
24 
15 
11 
6 
16 

9 
5 
8 
5 


3.705 
-25 


Under $10 000 


$10,000 under $20.000 


153 


$20 000 under $30 000 


188 






$40,000 under $50.000 


163 


$50 000 under $60 000 


138 


$60 000 under $70 000 


30 


$70 000 under $80 000 




$80 000 under $90 000 


86 


$90,000 under $100.000 


61 


$100,000 under $125.000 


216 


$125 000 under $150 000 




$150 000 under $175 000 


140 


$1 75 000 under $200 000 




$200 000 under $300 000 


272 


$300,000 under $400,000 

$400,000 under $500,000 

$500,000 under $1 ,000.000 


308 
138 
432 








Pensions and annuities in AGI ' 


Pensions and annuities ' 


Total statutory adjustments 


Size of income 


1991 Adjusted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns total 


20.025 

3.065 

5.025 

3.418 

2.498 

1.906 

1,336 

866 

589 

347 

217 

315 

140 

82 

51 

86 

33 
17 
24 
10 


197,129 

12.639 

36.161 

33,469 

26,097 

23,096 

16,776 

1 1 ,650 

8.667 

5.701 

4.112 

5.961 

3.233 

1,967 

1,231 

2.552 

1.112 
619 

1,263 
825 


21,573 

2,952 

5.055 

3.753 

2.723 

1.988 

1.464 

985 

644 

457 

297 

436 

243 

142 

102 

170 

65 

31 

47 

19 


281.722 

12.561 

36.917 

38,328 

31,176 

25,119 

20,522 

14.731 

10.363 

8.825 

7.310 

11.756 

8,983 

7,066 

6,705 

12.736 

7,938 

3,565 

9,448 

7,675 


16.990 
2.851 
3.039 
2.876 
2.201 
1.744 

1,083 

745 

520 

384 

261 

443 

217 

154 

101 

184 

73 

36 

53 

25 


34,716 
1.870 
3.395 
4.246 
3.799 
3.004 

2.226 

1.887 

1.566 

1.426 

1.136 

2,239 

1,472 

1,228 

803 

1.985 

912 

461 

709 

353 


9.537 

193 

640 

1,078 

1.551 

1,581 

1.311 

898 

617 

454 

279 

389 

177 

101 

70 

114 

34 

16 

24 

8 


32.633 
1 049 


Under $10 000 


$10 000 under $20 000 


2 374 


$20,000 under $30 000 




$30 000 under $40 000 


4 154 


$40,000 under $50,000 
$50,000 under $60,000 
$60,000 under $70.000 


4.019 
3.199 


$70 000 under $80 000 


2 016 


$80,000 under $90.000 


1 746 


$90,000 under $100,000 
$100,000 under $125,000 
$125,000 under $150,000 
$150,000 under $175,000 
$175,000 under $200,000 

$200,000 under $300,000 

$300,000 under $400,000 

$400,000 under $500,000 

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


1.382 

1.887 

1.223 

714 

545 

1.167 

359 

191 

375 

266 



Footnotes at end ol table. 



Introduction ancJ Changes in Law 



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

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


1991 




Total Itemized deductions 


Taxable income 


Size of income 


1991 Adjusted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Numt>er ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 




32,490 
805 
2,455 
3,963 
4,895 
5,071 

4,431 
3.168 
2.094 
1.460 
902 

1.309 
561 
350 
222 
412 

153 
78 

110 
49 


467,686 
7,785 
23,277 
36,134 
48.774 
55.341 

54.258 
45,007 
33,342 
25,562 
18,329 

29,783 
15,630 
11,236 
7,848 
17,040 
8.045 
5.126 
9.969 
15.199 


32,472 

844 

2,457 

4,041 

4,973 

4,934 

4,335 

3,079 

2,027 

1,435 

923 

1,330 

610 

367 

248 

440 

168 

85 

123 

53 


447,453 

8.480 

22.116 

34.922 

47,617 

51,441 

51,496 

41,778 

30,852 

24,301 

17,299 

28.170 

15,768 

10,611 

7,678 

16,495 

8.194 

5.170 

10.089 

14.977 


92.718 

13,412 

22.573 

17.300 

12,271 

8,796 

6,141 

3,826 

2,399 

1,585 

979 

1,401 

588 

368 

236 

431 

162 

82 

118 

52 


2,284,088 
23,438 
153,699 
252,748 
279,498 
266,284 

234,281 

174,762 

128,418 

97,852 

67,851 

116,173 
60,903 
46,232 
35,003 
86,126 

47,710 
31,380 
69,659 
112,070 


92,718 
13,270 
22,400 
17,511 
12,442 
8,639 

6,062 

3,758 

2,344 

1,585 

1,015 

1,429 

654 

391 

272 

478 

187 

90 

132 

56 




Under $10 000 


23.942 


$10 000 under $20.000 


152.174 


$20 000 under $30 000 


256.076 


$30 000 under $40 000 


285,004 


$40 000 under $50 000 


262,352 


$50 000 under $60 000 


230,791 


$60 000 under $70 000 


170,849 


$70 000 under $80 000 . . 


124,578 


$80 000 under $90 000 


96,004 


$90,000 under $100,000 

$100 000 under $125 000 ... 


68,590 
114,519 


$125,000 under $150,000 

$150,000 under $175,000 

$175,000 under $200,000 

$200,000 under $300,000 

$300,000 under $400,000 

$400 000 under $500 000 


63,706 
45,841 
36,464 
87,025 
49,284 
32,129 


$500,000 under $1 ,000,000 

$1 000 000 or more 


71,447 
113,312 








Total tax credits 


Total income tax 


Size of income 


1991 Adjusted Gross Income 


1979 Income Concept 


1991 Adjusted Gross Income 


1979 Income Concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 




12,737 

497 

5,727 

1,789 

1,052 

1,001 

821 

543 

350 

221 

153 

178 

90 

66 

45 

85 

40 

21 

36 

21 


7.286 
57 

2,462 
638 
484 
441 

411 
296 
211 
152 
119 
201 
121 
133 
91 
328 
185 
100 
256 
601 


12,737 

481 

5,688 

1,832 

1,050 

1,009 

822 

532 

338 

215 

153 

192 
94 
67 
48 
92 
42 
23 
38 
22 


7.286 
66 

2.447 
649 
469 
430 
400 
269 
209 
130 
80 
145 
130 
125 
117 
343 
216 
141 
290 
609 


88,734 
12,916 
19,186 
17,223 
12,250 
8,791 

6,140 

3,827 

2,399 

1,585 

979 

1,400 

589 

368 

236 

431 

162 

82 

118 

52 


448,430 
3,633 
20,642 
37,862 
45,090 
43,458 
40,686 
32,826 
25,784 
20,711 
14,841 

26,845 
14,937 
11,812 

9,249 
23,609 
13,575 

9,078 
20,491 
33,301 


88,734 

12,785 

19,014 

17.428 

12.424 

8.632 

6,061 

3,758 

2,344 

1.585 

1.015 

1.429 

653 

391 

272 

479 

187 

90 

132 

56 




Under $10,000 

$10 000 under $20 000 


3,790 
20,436 


$20 000 under $30 000 


38,458 


$30 000 under $40 000 


45,976 


$40 000 under $50 000 


42,960 


$50 000 under $60 000 


40,107 


$60 000 under $70 000 


32,200 


$70 000 under $80 000 


24,972 


$80 000 under $90 000 


20,260 


$90 000 under $100 000 


14,994 


$100,000 under $125,000 

$125,000 under $150,000 

$150 000 under $175,000 


26,356 
15,490 
1 1 ,620 


$175,000 under $200,000 

$200,000 under $300,000 

$300,000 under $400,000 

$400 000 under $500 000 


9,483 
23,626 
13,908 

9,229 


$500,000 under $1,000,000 

$1,000,000 or more 


20,914 
33.651 



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



Also, any depreciation in excess of straight-line de- 
preciation, 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, 
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 



10 



Individual Returns 1991 



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 law change limited the deduction of passive 
losses and eliminated unreimbursed employee busi- 
ness expenses and moving expenses as "adjust- 
ments" in figuring AGI beginning with Tax Year 
1987 Since passive losses had been fully deduct- 
ible for both income measures prior to 1987, the 
disallowed passive losses had to be deducted in the 
1979 Income Concept calculation 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 
eliminated or restricted some deductions. There- 
fore, if AGI is used to measure income, compari- 
sons between 1986 income and tax data and that for 
1989, 1990, or 1991 could be 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 1991 using AGI 
and the 1979 Income Concept,classified by size of 
1991 AGI. 


Income, as calculated by the two measures, 
showed little difference for 1991 . Before TRA be- 
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. 

Taxable income for all returns, using the 1979 
Income Concept, increased 0.9 percent for 1991; 
taxable income for the group $200,000 and above 
decreased 3.5 percent, following an increase of 5.2 
percent for 1990. Total income tax reported for the 
$200,000 and above income group decreased 1.2 
percent for 1991, after increasing 5.0 percent for 
1990. 

The average tax rates (total income tax as a 
percentage of AGI and the 1979 Income Concept) 
for each income class for years 1986 through 1991 
are shown in Figure 4. Based on the 1979 Income 


Figure 4.— Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 Income Concept, 1986-1991 


Size of income 


Total income tax as a pen:«ntage of adjusted gross income 


Total income tax as a percentage of 1979 Income Concept 


1986 


1987 


1988 


1989 


1990 


1991 


1986 


1987 


1988 


1989 


1990 


1991 


All returns, total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


14.8 

4.3 

7.8 

10.6 

12.2 

13.8 

15.5 
.6.9 
18.7 
19.9 
20.8 

23.1 
25.2 
28.0 
29.3 
31.1 

33.7 
36.2 
38.4 
40.2 


13.3 

4.0 

6.8 

9.4 

10.6 

11.8 

13.5 
15.1 
16.5 
17.8 
18.8 

20.1 
21.8 
23.0 
23.9 
25.8 

27.0 
282 
29.0 
28.6 


13.4 
4.0 
6.5 
9.3 

10.9 
11.6 

13.2 
14.5 
15.6 
16.6 
17.4 

18.8 
20.3 
21.6 
22.5 
23.7 

24.0 
24.1 
24.6 
25.0 


13.3 

3.8 

6.4 

9.3 

10.9 

11.5 

12.9 

14.2 
15.3 
16.2 
17.3 

18.4 
19.8 
21.1 
21.8 
22.8 

236 
23.9 
24.0 
242 


13.1 

3.7 

6.1 

9.1 

10.6 

11.4 

12.4 
13.8 
14.9 
15.8 
16.6 

17.5 
19.2 
20.4 
21.1 
22.6 

23.7 
23.6 
24.0 
241 


12.9 

3.5 

5.5 

8.7 

10.5 

11.0 

12.1 
13.2 
14.4 
15.4 
16.0 

17.3 
18.6 
19.8 
21.0 
22.7 

24.3 
249 
25.7 
26.2 


13.3 
4.9 

7.6 
10.0 
11.6 
12.6 

13.8 
14.9 
15.8 
16.7 
16.8 

18.3 
19.0 
19.3 
20.3 
22.6 

22.6 
23.4 
23.7 
21.4 


13.1 

4.2 

6.7 

9.3 

10.7 

11.7 

13.4 
15.0 
16.2 
17.5 
18.1 

19.3 
20.6 
21.2 
22.5 
23.8 

24.5 
26.5 
26.7 
268 


13.3 

4.4 
6.5 
9.3 

10.7 
11.7 

13.2 
14.5 
15.4 
16.1 
17.1 

18.0 
19.6 
20.6 
21.6 
22.3 

22.6 
23.2 
23.5 
24.5 


13.2 

4.3 

6.4 

9.3 

10.9 

11.5 

12.9 
14.2 
15.2 
16.2 
16.8 

17.7 
18.8 
20.0 
20.7 
21.5 

21.9 
22.7 
22.0 
23.2 


13.0 
4.3 
6.1 
9.1 

10.7 
11.5 

12.5 
13.8 
14.6 
15.5 
16.1 

16.9 
18.0 
19.1 
20.0 
21.4 

21.5 
22.3 
21.7 
23.2 


12.7 

4.0 

5.5 

8.7 

10.5 

11.1 

12.0 
13.2 
14.2 
15.1 
15.5 

16.6 
17.3 
18.3 
18.6 
20.5 

21.6 
23.0 
23.5 
25.2 


Under $10 000 


$10 000 under $20.000 


$20,000 under $30,000 


$30 000 under $40 000 


$40,000 under $50,000 


$50 000 under $60 000 


$60,000 under $70,000 


$70,000 under $80,000 


$80,000 under $90,000 


$90 000 under $100 000 


$100,000 under $125,000 


$125,000 under $150,000 


$150,000 under $175 .000 


$175,000 under $200,000 


$200,000 under $300 000 


$300,000 under $400 000 


$400,000 under $500,000 


$500,000 under $1,000,000 

$1 ,000,000 or nnore 









Introduction and Changes in Law 



11 



Concept, average tax rates declined from 1990 to 
1991 in most income categories. At incomes above 
$300,000, average tax rates increased. 

When average tax rates for 1991 (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 3.8 
percentage points. Although this higher average tax 
rate for 1991 was calculated using a lower maxi- 
mum marginal tax rate — 3 1 percent (28 percent on 
capital gains) for 1991 compared to 50 percent for 
1986 — it was calculated on income which included 



all capital gains, (long-term gains could be partially 
excluded from income for 1986). Also, certain 
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 
Treasury, Internal Revenue Service, 1987. 



Description of 
the Sample 



This section describes the sample criteria and 
selection, the method of estimation, and the sam- 
pling variability of the estimates contained in this 
report. It also describes some of the limitations of 
the data. Statistical estimates included in this 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, 1040 A, 
1040EZ, 1040EZ-1 (an experimental, simplified 
Form 1040EZ), 1040PC, 1040TEL (an experimental 
system by which taxpayers filed their returns via 
touch-tone phone), and electronic retums filed by U. S. 
citizens and residents. The sample was designated at 
the Martinsburg Computing Center and was pro- 
cessed at the ten Internal Revenue Service (IRS) 
Centers during Calendar Year 1992. The total sample 
of 125,926 retums was selected fi"om a population of 
115,438,445 retums. 

All retums processed during 1992 were sub- 
jected to sampling except tentative and amended 
retums. Tentative retums were not subjected to 
sampling because the revised retums may have 
been sampled later on, while amended retums were 
excluded because the original retums had already 



been subjected to sampling. A small percentage of 
retums were not identified as tentative or amended 
until after sampling. These retums along with those 
that contained no income information were ex- 
cluded from the tables in this report. As a result, 
sample retums representing 708,294 retums were 
excluded from the tables of this report. 

The estimates in this report are intended to 
represent all retums filed for Tax Year 1991 . While 
about 97 percent of the retums processed during 
Calendar Year 1 992 were for Tax Year 1 99 1 , a few 
were for noncalendar years ending during 1991 and 
1992, and some were retums for prior years. Re- 
tums for prior years were used in place of 1991 
retums received and processed after December 31, 
1992. This was done in the belief that the charac- 
teristics of retums due but not yet processed could 
best be represented by the retums for previous 
income years that were processed in 1992. There- 
fore, data for Tax Year 1991 may include amounts 
for discontinued items, such as the deduction for a 
working married couple, reported on prior year 
retums processed in 1992. 

Sample Design and Selection Criteria 

Data fi-om Forms 1040, 1040 A, 1040EZ, 1040EZ- 
1, 1040PC, 1040TEL, and electronic retums proc- 



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



13 



14 



Individual Returns 1991 



essed to the IRS Individual Master File System at the 
Martinsburg Computing Center were classified, by 
computer, into sample strata. Initially, these data 
were used to assign a return record to one of twenty- 
four strata based on the larger of positive income 
or negative income, and the usefulness of the return 
record for tax modeling purposes. The final sample 
strata were based on size of income and the size of 
business plus farm receipts, or the presence or 
absence of one or more of the following forms: Form 
2555, Foreign Earned Income, Form 1116, Compu- 
tation of Foreign Tax Credit, Schedule C, Profit or 
Loss from Business or Profession; and Schedule F, 
Farm Income and Expenses. Sixty variables were 
used to derive positive and negative income and 
thirty two variables were used to determine the 
usefulness of returns for tax modeling purposes. 

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 708,294 returns from the population (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 se- 
lection process was monitored by applying prescribed 
sampling rates for each stratum to the population for 
that stratum. A follow-up was required to reconcile 
differences between the actual number of returns 
designated for each sample stratum and the ex- 
pected number. 

In transcribing and tabulating the information 
from the returns in the sample, checks were im- 
posed to improve the quality of the resulting esti- 
mates. Incorrect or missing entries on the sampled 
record were altered during statistical editing to 
make them consistent with other entries on the 
return and accompanying schedules. Data on the 
sampled record were also adjusted during process- 
ing in an attempt to achieve consistent statistical 
definitions. For example, a taxpayer may have re- 
ported 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]. 



Description of the Sample 



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16 



Individual Returns 1991 



Some returns designated for the sample were 
not available for SOI processing because other 
areas of IRS, such as Audit and Collection, needed 
the return at the same time as SOI. These returns 
are referred to as unavailable returns. During Tax 
Year 1991 about 0.04 percent of the designated 



Year 1988 1989 1990 1991 

Percent 0.11 0.06 0.02 0.04 



sample was unavailable. The chart below contains 
the percentage of unavailable returns for Tax Years 
1988-1991. After the completion of service center 
review, data were further validated, tested, and 
balanced at the Detroit Computing Center. Com- 
puter adjustments and imputations for selected fields 
were used to make each record internally consis- 
tent, and the data were then tabulated. 

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



Sample Redesign 

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

[8]. 

For Tax Year 1991, SOI phased in the sample 
strata definition changes. These changes included: 
• Under the redesign, positive and negative 
income return records are assigned to 
separate strata, thereby decreasing within 
stratum variability. Previously, positive and 



negative income return records were 
assigned to the same sample strata. 

• A major objective of the SOI sample design 
was to include more returns in the sample 
that would be useful tax modeling. 

• For lack of a better definitfon, all Forms 
1040 and 1040PC, regardless of income 
class, were previously considered useful for 
tax modeling purposes. For Tax Year 1991, 
usefulness for tax modeling purposes 
excludes a number of Forms 1040 and 
1040PC return records. 

Notes and References 

[1] Durkin, T. M., and Schwartz, O. (1981), "The 
SOI Quality Control Program," in 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 Statistical 
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. 



Description of the Sample 



17 



[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 Re- 
search Methods, American Statistical Associa- 
tion, 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 Meeting of 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 20 

12 All Returns; Adjusted Gross Income, Itemized Deductions, 

Exemptions, and Tax Items, by Size of Adjusted Gross Income 23 

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

and Tax Items, by Marital Status 27 

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

by Size of Adjusted Gross Income 28 

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

by Size of Adjusted Gross Income 39 

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

by Size of Adjusted Gross Income 40 

Part 2-Exemptions and Itemized Deductions 

2. 1 Retums with Itemized Deductions: Sources of Income, Adjustments, 

Itemized Deductions by Type, Exemptions, and Tax Items 

by Size of Adjusted Gross Income 42 

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

Deductions and Tax Items, by Marital Status 47 

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

by Size of Adjusted Gross Income 48 

2 4 All Returns: Exemptions by Type and Number of Exemptions, 

by Marital Status 49 

Part 3-Tax Computations 

3.1 Retums with Modified Taxable Income: Adjusted Gross Income, 

Deductions, Exemptions, Taxable Income, and Tax Items, 

by Size of Adjusted Gross Income 50 

3.2 Retums with Total Income Tax: Total Income Tax as a Percentage of 

Adjusted Gross Income, by Size of Adjusted Gross Income 52 

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

by Size of Adjusted Gross Income 56 

3 4 Retums with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was Computed 62 

3.5 Retums with Modified Taxable Income: Tax Generated, by Rate 

and by Size of Adjusted Gross Income 64 

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

by Each Rate at Which Tax Was Computed and by Marital Status 65 



Lori Eckhart and Kay Lee were responsible for programming the Basic Tables. Review of specific 
tables was performed by Barbara Marshall, Bill Bradley, and Ed Gross, Jr. 



19 



20 



Individual Returns 1991 



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

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



Size and accumulated size o1 
adjusted gross income 



Number 

ol 
returns 



Percent 
of total 



Adjusted gross income 
less deficit 



Percent 
ol total 



Average 
(dollars) 



Taxable returns 



Number 

ol 
returns 



Percent 
of 
i total 



Adjusted gross income 
less deficit 



Amount 



Percent 
of total 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Size of Adjusted Gross Income 

Total 

No adjusted gross income 

$1 under $1.000 

$1 .000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11 .000 under $12.000 

$12,000 under $13.000 

$13,000 under $14.000 

$14,000 under $15.000 

$15,000 under $16.000 

$16,000 under $17.000 

$17,000 under $18.000 

$18,000 under $19.000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1 .000.000 or more 



926,020 
2.849.361 
3,722.740 
3,360.785 
3,107,121 
3,028,892 

2,956,391 
3.146.763 
3.106.138 
2.994.085 
3.025,495 

2.845,498 
2,812,409 
2,760,585 
2,599,902 
2,764.030 

2.561.991 
2.542.500 
2.161.030 
2,316.942 
2.006,134 

9,691,977 
7.873,620 

12,346,753 
8,816.813 

1 1 ,390,205 

3,571.629 

2.597.908 

676.038 

118.350 

52,019 



100,0 

08 
2.5 
3.2 
29 
2,7 
26 

26 
27 
27 
26 
26 

2,5 
25 
2,4 
23 
24 

22 
22 

1.9 
2.0 
17 

84 
69 
108 
77 
99 

3 1 
2.3 
0.6 
0.1 
(Z) 



3,464,524,369 

-51.617,151 

1.683.768 

5.515,833 

8,367,750 

10,843.645 

13.676.254 

16.241.773 
20.449,510 
23,272,737 
25,476,262 
28.736.521 

29,845,211 
32.322.582 
34.473.789 
35.111.429 
40.127,758 

39,680,325 
41,933,027 
37,790,934 
42,834.386 
39.078.111 

217.204.132 
216.086.077 
429.097.815 
393,548.840 
685,643,232 

305,015,139 
339.097,584 
196,264,221 
79.606.495 
127.116.380 



(X) 
(Z) 
0.2 
02 
03 
04 

05 
06 
0,7 
07 
08 

0,9 
0,9 
1,0 
1,0 
12 

1.1 
12 
1,1 
1,2 
1,1 

6,3 
6.2 
124 
11,4 
19.8 

8,8 
98 
5.7 
2.3 
3.7 



30,197 

-55.741 
591 
1.482 
2,490 
3,490 
4.515 

5.494 
6.499 
7.492 
8.509 
9.498 

10.489 
11.493 
12.488 
13.505 
14,518 

15,488 
16.493 
17.487 
18.487 
19.479 

22.411 
27.444 
34.754 
44.636 
60.196 

85.399 

130.527 

290.315 

672,635 

2.443.653 



8.208 
649.783 
977.791 
830,334 
999,130 
902.233 

1.196.969 
1.887.733 
1.894.119 
1.851.395 
1.718.789 

1.799.198 
1.807.171 
1.839.684 
1.866.546 
1.967.761 

1,928.199 
2.087.037 
1.854.328 
2.109.078 
1.927.344 

9.444.253 
7.778.454 

12.250.293 
8.791,386 

11,359,393 

3.569.148 

2.592.678 

675.068 

118.157 

51.929 



(Z) 
0,7 
1.1 
0,9 
1.1 
10 

1.3 
2,1 
2 1 
2 1 
1.9 

20 
2,0 
2,1 
2.1 
2.2 

2.2 
24 
2,1 
2,4 
22 

10,6 
8.8 

13.8 
9.9 

12.8 

4.0 
2.9 
0,8 
0,1 
0,1 



3,336.673,161 

-2,804.544 
514.062 
1.437.045 
2.062.740 
3.543.181 
4.048.716 

6.690.860 
12.304,629 
14.198.404 
15.724.232 
16.321.240 

18.850.378 
20.791.312 
22.983,139 
25.223.110 
28.579.156 

29.894.371 
34.447.662 
32.443.456 
38.994.095 
37.549.348 

211.739.012 
213.500.549 
425.796.869 
392.442.771 
683.852.145 

304.796.653 
338.429.282 
195.982.644 
79.474.831 
126.861,814 



(X) 
(Z) 
(Z) 
0.1 
1 
01 

02 
04 
04 
05 
0.5 

0,6 
0.6 

0.7 
0.8 
0.9 

09 
1.0 
1.0 
1.2 
1,1 

6.3 

6.4 

128 

11.8 

20.5 

9.1 
10.1 
5.9 
2.4 
3.8 



Size and accumulated size 
of adjusted gross income 



Taxable returns 



Taxable income 



Number 

of 
returns 



Percent 

of 

total 



Income tax after credits 



Number 



Percent 

of 

total 



Total income tax 



Percent of 



Total 



Taxable 
income 



Adjusted 

gross 

income less 

deficit 



Average 

income tax 

(dollars) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Size of Adjusted Gross Income 

Total 

No adjusted gross income 

$1 under $1.000 

$1 .000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11. 000 

$1 1 .000 under $12.000 

$12,000 under $13.000 

$13,000 under $14.000 

$14,000 under $15.000 

$15,000 under $16,000 

$16,000 under $17.000 

$17,000 under $18.000 

$18,000 under $19.000 

$19,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1,000,000 

$1,000,000 or more 

Footnotes at end of table 



88,701,684 

649,751 
976.497 
830.284 
996.922 
900.963 

1.190.465 
1.887.585 
1.894.111 
1,849.460 
1,718,668 

1,799.197 
1.806.099 
1.839.659 
1.866.507 
1,967.512 

1.928.140 
2.086.010 
1,854.296 
2.109.074 
1.926.376 

9.442.793 
7,778,298 

12,250.179 
8,790,472 

11.357.470 

3,568,647 

2,591,651 

674.632 

118.104 

51.861 



2,273,340,079 

116,622 
461.450 
508.392 
631.072 
1.107.765 

1.482.513 
2,581,318 
4.084.999 
5.549,855 
6.595.728 

7.860.954 
8.514.473 
10.137.275 
11.886.837 
14.190.245 

15,550.808 
18,069,933 
17.088.237 
20.935.060 
20.229.867 

121.016.684 
131.293.537 
279.150.323 
266.104.645 
481.169.069 

221.941.055 
258.219.351 
165.185.602 
69.643.371 
112.033.041 



100,0 

(Z) 
(Z) 
(Z) 
(Z) 
(Z) 

0.1 
1 
02 
02 
0.3 

03 
0,4 
0,4 
05 
0,6 

07 
0.8 
08 
0.9 
9 

53 

58 

12.3 

11 7 

21 2 

98 
11.4 
7.3 
3 1 



88,717,148 

3.952 
649.774 
977.789 
830.332 
998,848 
902,231 

1.196,965 
1 .887.585 
1.894.113 
1.850.726 
1.718.789 

1.799.197 
1.807.120 
1 .839.659 
1.866.508 
1.967.512 

1,928,164 
2.087.016 
1.854.303 
2.109.074 
1.927.342 

9.442.810 
7.778.296 

12.249.929 
8.790.741 

11.356.681 

3.566.880 

2.590.761 

674.168 

118.057 

51,825 



447,216,167 

27.220 
17.599 
75.321 
85.659 
104.196 
169.540 

237.778 
393,570 
612,132 
859.743 
987.932 

1.167.586 
1.282.192 
1.521.094 
1.761.266 
2.077.621 

2.199.518 
2,486,382 
2,364,963 
2.918.554 
2.855.882 

17.882.576 
19.973.472 
45.064.931 
43.450.877 
87.751.593 

46.924.268 
62.593.005 
45.940.030 
20.346.887 
33.082.782 



(Z) 
(Z) 
(Z) 
(Z) 
(Z) 
(Z) 
1 
0,1 
0,1 
0,2 
02 

03 
0,3 
03 
0,4 
05 

05 
0.6 
05 
07 
06 

40 
45 

10 1 
97 

19,6 

105 
14,0 
103 
4,5 
74 



448,429,593 

80,940 
17.637 
76.399 
86.347 
105,619 
169,815 

239,622 
394.228 
612.651 
861.662 
987.932 

1.167.593 
1.282,950 
1.521.359 
1 .765.387 
2.077.758 

2.200.105 
2,486.508 
2.365.201 
2.918,716 
2,855,928 

17.883.737 
19.976.743 
45.090.211 
43.457.571 
87,835,843 

47.012.249 
62,842,885 
46.262.078 
20.490.663 
33.301.257 



(Z) 
(Z) 
(Z) 
(Z) 
(Z) 
(Z) 

0,1 
0,1 
1 
02 
02 

03 
03 
03 
0.4 
05 

05 
06 
05 
07 
06 

4,0 
4,5 

10 1 
97 

19,6 

10,5 
14,0 
10,3 
4,6 
74 



19,7 

(Z) 
15,1 
16.6 
17,0 
16.7 
15.3 

162 
15.3 
15.0 
155 
150 

149 
15 1 
150 
14 9 
146 

14 1 
138 
13.8 
13,9 
14.1 

148 
15,2 
162 
163 
183 

21 2 
24.3 
280 
29.4 
29.7 



13.4 

(Z) 
3.4 
5.3 
4.2 
3.0 
4.2 

3.6 
3.2 
4.3 
55 
6 1 

6.2 
62 
66 
7.0 
73 

7.4 
7.2 
7.3 
7.5 
76 

84 
9.4 
10.6 
111 
128 

154 
18.6 
23.6 
258 
263 



5,054 

9,861 
27 
78 
104 
106 
188 

200 
209 
323 
465 
575 

649 
710 
827 
946 
1,056 

1,141 
1,191 
1,276 
1,384 
1,482 

1.894 
2.568 
3.681 
4.943 
7.732 

13.172 

24,239 

68,530 

173,419 

641.289 



Basic Tables 



21 



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 



Cumulated from Smallest Size 
of Adjusted Gross Income 

No adjusted gross income 

$1 under $1,000 

$1 under $2,000 

$1 under $3,000 

$1 under $4.000 

$1 under $5,000 

$1 under $6,000 

$1 under $7.000 

$1 under $8.000 

$1 under $9.000 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

$1 under $13,000 

$1 under $14,000 

$1 under $15,000 

$1 under $16,000 

$1 under $17,000 

$1 under $18,000 

$1 under $19,000 

$1 under $20,000 

$1 under $25,000 

$1 under $30,000 

$1 under $40,000 

$1 under $50,000 

$1 under $75,000 

$1 under $100,000 

$1 under $200,000 

$1 under $500,000 

$1 under $1 .000.000 

$1 or more 

All returns 



Numtwr 

of 
returns 



(21) 



926.020 
2.849.361 
6.572,101 
9,932,886 
13,040,007 
16,068.899 

19.025.290 
22.172.052 
25.278.191 
28,272.275 
31,297.771 

34,143,269 
36,955.678 
39,716,263 
42,316.165 
45,080.195 

47,642.185 
50,184,685 
52,345.715 
54,662,658 
56,668.792 

66.360.769 
74,234.389 
86.581,142 
95.397,954 
106,788,159 

110,359,788 
112,957,697 
113.633,735 
113.752,085 
113.804.104 

114,730,123 



Percent of 
total 



(22) 



08 
25 
57 
87 
11 4 
140 

166 
19 3 
22 
24 6 
27 3 

29 8 
32 2 
34 6 
369 
39 3 

41 5 
43 7 
45 6 
47,6 
494 

57 8 
647 
755 
83 1 
93 1 

962 
985 
990 
99 1 
99.2 

100.0 



Adjusted gross income 
less deficit 



(23) 



-51,617.151 

1.683.768 

7.199.600 

15.567.350 

26.410,995 

40.087.250 

56.329.023 
76.778.533 
100.051,270 
125,527,531 
154.264,053 

184.109,264 
216.431,846 
250,905,635 
286,017,064 
326,144,822 

365,825,147 
407,758,174 
445.549,108 
488.383,494 
527,461,605 

744,665,737 

960,751,814 

1.389,849,629 

1.783.398,469 

2.469,041,701 

2.774,056,840 
3.113,154,424 
3,309,418,645 
3,389,025,141 
3,516,141,520 

3,464,524,369 



Percent 
of total 



(24) 



(X) 
(2) 
0,2 
0.4 
0.8 
1.1 

16 
22 
2,8 
3,6 
44 

5.2 
6.2 

71 
8,1 
9.3 

10.4 
11.6 
12.7 
13.9 
15.0 

21.2 
27.3 
395 
507 
702 

78.9 
88.5 
94.1 
96.4 
100 

9S.5 



Average 
(dollars) 



(25) 



-55.741 
591 
1.095 
1.567 
2.025 
2.495 

2.961 
3.463 
3.958 
4,440 
4.929 

5.392 
5.857 
6.317 
6,759 
7,235 

7,679 
8,125 
8,512 
8,934 
9.308 

11.221 
12,942 
16,053 
18,694 
23,121 

25,136 
27,560 
29,124 
29,793 
30,896 

30,197 



Taxable returns 



Number 

of 
retums 



(26) 



8.208 
649.783 
1.627.574 
2.457,908 
3.457.038 
4.359.271 

5.556.240 
7.443.973 
9.338,092 
11.189,487 
12.908.275 

14.707.474 
16.514.645 
18.354.329 
20.220.874 
22.188.636 

24.116.835 
26.203.872 
28.058.199 
30.167.277 
32.094.621 

41.538.874 
49,317,327 
61,567,621 
70,359,007 
81,718,400 

85,287,547 
87,880,225 
88,555,293 
88.673,450 
88,725,378 

88,733,587 



Percent 

of 

total 



(27) 



(Z) 
07 
1 8 
28 
39 
49 

63 
84 
105 
12.6 
145 

166 
186 
207 
228 
25.0 

272 
29 5 
31 6 
340 
362 

468 
55 6 
694 
793 
92 1 

96,1 
990 
99.8 
99 9 
1000 

100.0 



Adjusted gross income 
less deficit 



(28) 



-2,804.544 

514,062 

1,951,107 

4,013.847 

7,557,028 

11,605,744 

18,296,604 
30.601 ,233 
44,799,637 
60,523,869 
76,845,109 

95,695,487 
116,486,800 
139,469,939 
164.693,049 
193.272,205 

223.166,576 
257.614,238 
290.057.693 
329.051.789 
366.601.136 

578.340.148 

791.840.697 

1.217.637.566 

1.610.080.338 

2.293.932.482 

2.598.729.135 
2.937.158.417 
3.133.141.060 
3.212.615.891 
3.339.477.705 

3,336,673,161 



Percent 
of total 



(29) 



(X) 
(2) 
1 
0.1 
0.2 
03 

05 
09 
13 
18 
2,3 

29 

35 
42 
49 
5.8 

6.7 
7.7 
8.7 
99 
11 

17.3 
237 
36.5 
482 
687 

778 
880 
938 
962 
100,0 

99.9 



Taxable retums 



Taxable income 



Size and accumulated size of 
adjusted gross income 



Numt>er 

of 
retums 



Percent 

of 

total 



Income tax after credits 



Number 



Percent 

of 

total 



Total income tax 



Amount 



Percent of 



Taxable 
income 



Adjusted 

gross 

income less 

deficit 



Average 
income 

tax 
(dollars) 



Cumulated from Smallest Size 
of Adjusted Gross Income 

No adjusted gross income 

$1 under $1 ,000 

$1 under $2,000 

$1 under $3,000 

$1 under $4,000 

$1 under $5.000 

$1 under $6.1X10 

$1 under $7,000 

$1 under $8,000 

$1 under $9,000 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

$1 under $13.000 

$1 under $14,000 

$1 under $15,000 

$1 under $16,000 

$1 under $17,000 

$1 under $18,000 

$1 under $19,000 

$1 under $20.000 

$1 under $25.000 

$1 under $30.000 

$1 under $40.000 

$1 under $50.000 

$1 under $75.000 

$1 under $100.000 

$1 under $200.000 

$1 under $500,000 

$1 under $1 ,000.000 

$1 or more 

All returns 

Footnotes at end of table 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



649.751 
1,626.248 
2,456.532 
3.453.454 
4,354,417 

5.544.882 
7.432.467 
9.326.578 
11.176.038 
12,894,706 

14,693.904 
16.500.003 
18,339.662 
20,206,170 
22,173,682 

24,101,822 
26,187,832 
28,042,127 
30,151,201 
32,077,577 

41.520.370 
49.298.668 
61,548.847 
70,339.319 
81.696,789 

85.265.436 
87.857.087 
88,531,719 
88,649,823 
88,701,684 

88,701,684 



116,622 

578,072 

1.086,464 

1.717.536 

2.825.301 

4.307.814 

6.889.131 

10.974.130 

16.523.985 

23,119,713 

30,980,666 
39,495,140 
49,632,414 
61.519,251 
75,709.496 

91,260,304 
109,330,237 
126.418,474 
147,353,534 
167,583,400 

288,600,084 
419.893,622 
699.043,945 
965.148,590 
1.446,317,659 

1,668.258,714 
1,926,478,065 
2,091,663.667 
2,161.307,038 
2.273,340,079 

2,273,340,079 



(Z) 
(Z) 
(Z) 
0.1 
0.1 

0.2 
0.3 
05 
0.7 
10 

1.4 
1.7 
22 
27 
33 

40 
48 
56 
6,5 
7.4 

12.7 
18.5 
30.7 
425 
63.6 

734 
847 
920 
95 1 
1000 

100.0 



3.952 
649.774 
1,627,564 
2,457,896 
3,456,743 
4.358,974 

5,555,939 
7,443,524 
9,337,637 
11,188,363 
12,907,152 

14,706,350 
16,513,470 
18,353,129 
20,219,638 
22,187,150 

24,115,313 
26,202,329 
28,056,633 
30,165,707 
32.093.048 

41.535.859 
49,314.154 
61 ,564.083 
70.354.824 
81.711.505 

85,278.385 
87,869.146 
88,543,314 
88,661,371 
88,713,196 

88,717,148 



27.220 

17.599 

92,920 

178.579 

282.775 

452.315 

690.093 
1,083,663 
1,695,795 
2,555,537 
3,543,470 

4,711,055 
5,993,247 
7,514,341 
9,275,607 
11,353,228 

13,552,746 
16,039,128 
18,404,092 
21,322,646 
24,178.528 

42,061,104 

62,034,575 

107,099,506 

150,550,383 

238,301,975 

285,226,243 
347,819,248 
393,759.278 
414.106,165 
447,188.947 

447,216,167 



(Z) 
(Z) 
(Z) 
(Z) 
0.1 
0.1 

0.2 
0.2 
04 
06 
08 

1 1 
1.3 

1 7 

2 1 
25 

30 
36 
4 1 
48 
5.4 

9.4 
13.9 
239 
337 
533 

638 
778 
88 
926 
100 

100.0 



80.940 

17.637 

94.036 

180.383 

286.002 

455.816 

695.438 
1,089,667 
1,702,317 
2,563,980 
3,551,912 

4,719,505 
6.002,455 
7.523.814 
9.289.201 
1 1 .366.959 

13.567.064 
16.053.572 
18.418,773 
21.337,489 
24.193.417 

42,077,154 

62,055,897 

107,146,108 

150.603.679 

238.439.522 

285.451.771 
348,294.656 
394,556,733 
415,047,397 
448,348,654 

448,429,593 



(Z) 
(Z) 
(Z) 
(Z) 
0.1 
0.1 

02 
02 
0.4 
0.6 
08 

1 1 
13 

1 7 

2 1 
25 

3.0 
36 
4 1 
48 
54 

94 
138 
239 
336 
53.2 

63 7 
77 7 
880 
92 6 
1000 

100.0 



(X) 
15 1 
16.3 
166 
16.7 
16.1 

16.1 
15.8 
15.5 
15 5 
154 

15.2 
15.2 
15.2 
15 1 
15.0 

14.9 
14 7 
146 
145 
14 4 

14.6 
14.8 
15.3 
156 
165 

17.1 

18 1 
189 
19.2 

19 7 

19.7 



(X) 
3.4 
48 
45 
38 
3.9 

3.8 
36 
38 
42 
46 

49 
52 
5.4 
56 
59 

6 1 
62 
64 
65 
6.6 

73 
78 
88 
94 
10.4 

11 

11 9 
126 

12 9 
134 

13.4 



9,861 
27 
58 
73 
83 
105 

125 
146 
182 
229 
275 

321 
363 
410 
459 
512 

563 
613 
656 
707 
754 

1,013 
1,258 
1,740 
2.141 
2,918 

3,347 
3.963 
4.455 
4,681 
5,053 

5,054 



22 



Individual Returns 1991 



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) 





Ali returns 


Taxable returns 


Size and accumulated size of 
adjusted gross income 


Numt)er 

ol 
returns 


Percent ol 
total 


Adjusted gross income 
less deficit 


Number 

ol 
returns 


Percent 
of 
• total 


Adjusted gross income 
less deficit 


Amount 


Percent ol 
total 


Average 
(dollars) 


Amount 


Percent of 
total 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


of Adjusted Gross Income 


52.019 

170.369 

846.407 

3.444.315 

7.015.944 

18.406.149 
27.222.962 
39.569.715 
47.443.334 
57.135.312 

59.141.446 
61.458.388 
63.619.419 
66.161.918 
68.723.909 

71.487.939 
74.087.841 
76.848.425 
79.660.834 
82.506.333 

85.531.828 
88.525.913 
91.632.051 
94.778.814 
97.735.205 

100.764.097 
103.871.218 
107.232.003 
110.954,743 
113,804,104 

114,730,123 


(Z) 
1 
0.7 
3,0 
61 

16,0 
23 7 
34.5 
41 4 
498 

51.5 
53.6 
55.5 
57,7 
599 

62,3 
64.6 
67.0 
694 
71.9 

746 
772 
79.9 
826 
852 

87.8 
90.5 
935 
967 
99,2 

100.0 


127.116.380 
206.722.875 
402.987.097 
742.084.681 
1.047.099.820 

1.732.743.052 
2.126.291.891 
2.555.389.707 
2.771.475.784 
2.988.679.916 

3.027.758.026 
3.070.592.412 
3.108.383.346 
3.150.316.373 
3.189.996.699 

3.230.124.456 
3.265.235.885 
3,299.709.675 
3.332.032.257 
3.361.877.468 

3.390.613.989 
3.416.090.251 
3.439.362.988 
3.459.812.498 
3.476.054.271 

3,489.730.525 
3.500.574.171 
3.508.941.920 
3.514.457.753 
3.516.141.520 

3,464,524,369 


3.6 

59 

11.5 

21 1 

29.8 

49.3 
60.5 
72.7 
78.8 
850 

86,1 
87.3 
884 
89.6 
90.7 

91.9 
92.9 
93.8 
94.8 
95.6 

964 
97.2 
97,8 
984 
98,9 

99.2 
996 
998 
1000 
100-0 

98.5 


2.443.672 

1.213.385 

476.115 

215.452 

149.246 

94.139 
78.107 
64.579 
58.417 
52.309 

51.195 
49.962 
48.859 
47.615 
46.418 

45.184 
44.072 
42.938 
41.828 
40.747 

39.642 
38.589 
37.534 
36.504 
35.566 

34.633 
33.701 
32.723 
31.675 
30.896 

30,197 


51.929 

170.086 

845.154 

3.437.831 

7.006.979 

18.366.372 
27.157.758 
39.408.051 
47.186.505 
56.630.757 

58.558.101 
60.667.179 
62.521.507 
64.608.544 
66.536.743 

68.504.504 
70.371.050 
72.210.734 
74.017.905 
75.817.103 

77.535.892 
79.387.286 
81.281.406 
83.169.139 
84.366.107 

85.268.340 
86.267.471 
87.097.805 
88.075.596 
88.725.378 

88,733,587 


1 
0.2 
10 
3.9 
7.9 

20 7 
30 6 
44.4 
53.2 
63.8 

660 
684 

70.5 
728 
750 

77.2 
79.3 
814 
834 
854 

87 4 
89.5 
91.6 
93,7 
95,1 

96.1 
97.2 
98.2 
99 3 
100.0 

100.0 


126.861.814 
206.336.645 
402.319,289 
740,748,571 
1,045,545,223 

1.729.397.368 
2.121.840.139 
2.547.637.008 
2.761.137.557 
2.972.876.569 
3.010.425.917 
3.049.420.012 
3.081.863.467 
3.116.311.129 
3.146.205.500 

3.174.784.656 
3.200.007.766 
3.222.990.905 
3.243.782.218 
3.262.632.596 

3.278.953.836 
3.294.678.068 
3.308.876.472 
3.321.181.101 
3.327.871,961 

3.331.920.677 
3.335.463.858 
3.337.526.598 
3.338.963.644 
3.339.477.705 

3,336,673,161 


3.8 




6.2 




120 


$100 000 or more 


22.2 


$75 000 or more 


31.3 




51.8 




635 


$30 000 or more 


76.3 




827 




890 


$19 000 ore more 


90 1 




91.3 


$1 7 000 or more 


92.3 




93.3 




94.2 




95.1 




95.8 




96.5 


$11,000 or more 

$10 000 or more 


97.1 
97.7 




98.2 


$8,000 or more 

$7 000 or more 


98.7 
99.1 


$6 000 or more 


99.5 


$5 000 or more 


99.7 


$4 000 or more 


99.8 




999 




99.9 


$1,000 or more 


100.0 
100.0 




99.9 








Taxable returns 




Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size ot 


Number 

ol 
returns 


Amount 


Percent 

ol 

total 


Number 

or 
returns 


Amount 


Percent 

of 

total 


Amount 


Percent of 




adjusted gross income 


Total 


Taxable 
income 


Adjusted 

gross 

income 

less deficit 


Average 

income tax 

(dollars) 




(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


of Adjusted Gross Income 

$1,000,000 or more 


51.861 

169.965 

844.597 

3.436.248 

7.004.896 

18.362.365 
27.152.837 
39.403.017 
47.181.315 
56.624.108 

58.550.483 
60.659.557 
62.513.853 
64.599.862 
66.528.003 

68.495.515 
70.362.022 
72.201.681 
74.007.781 
75.806.978 

77.525.646 
79.375.106 
81.269.217 
83.156.802 
84.347.267 

85.248.230 
86.245.152 
87.075.436 
88.051.933 
88.701.684 

86,701,684 


112.033.041 
181.676.412 
346.862.014 
605.081.365 
827.022.420 

1.308.191.489 
1.574.296.134 
1.853.446.457 
1.984.739.994 
2.105.756.678 

2.125.986.545 
2.146.921.605 
2.164.009.842 
2.182.079.775 
2.197.630.583 

2,211.820.828 
2.223.707.665 
2,233.844.939 
2.242.359.413 
2.250.220.366 

2.256.816.094 
2.262.365.949 
2.266.450.948 
2.269.032,265 
2,270,514,778 

2.271.622.543 
2.272.253.615 
2.272.762.007 
2.273.223.457 
2 273 340 079 


49 

80 

15.3 

266 

364 

57,5 
69.3 
81.5 
873 
926 

93,5 
944 
952 
960 
967 

97 3 
97 8 
98.3 
986 
990 

99 3 
99 5 
99 7 
99 8 
999 

99.9 
100 
1000 
1000 
1000 

100.0 


51.825 

169.882 

844.050 

3.434.811 

7.001.691 

18.358,372 
27.149.113 
39.399.041 
47.177.337 
56.620.148 

58.547,489 
60.656.563 
62.510.867 
64.597,882 
66,526,046 

68,493,558 
70,360,067 
72.199.726 
74.006.846 
75.806.044 

77.524.832 
79.375.558 
81.269.671 
83.157.257 
84.354.221 

85.256.452 
86.255.300 
87.085.632 
88.063.421 
88 713 196 


33.082.782 
53.429.669 
99.369.699 
161.962.704 
208.886.972 

296.638,565 
340.089.441 
385.154.372 
405.127.843 
423.010.419 

425.866.301 
428.784.855 
431.149.819 
433.636.201 
435.835.719 

437.913.341 
439.674.606 
441,195.700 
442.477.892 
443.645.478 

444.633.410 
445.493.153 
446.105.284 
446.498.854 
446.736.632 

446.906.172 
447.010.368 
447.096.027 
447.171.348 
447.188.947 


74 
11 9 
222 
362 
46,7 

663 
76.0 
86,1 
906 
946 

95.2 
959 
964 
970 
97.5 

97 9 
983 
987 
989 
992 

994 
996 
99 8 
998 
99 9 

99.9 
100 
100 
100 
100 


33.301.257 

53.791.920 

100.053.998 

162.896.882 

209.909.132 

297.744.975 
341.202.546 
386,292.756 
406.271.500 
424.155.237 

427.011.165 
429.929.881 
432.295.082 
434.781.590 
436.981.695 

439.059.453 
440.824.840 
442.346.199 
443.629.149 
444.796.742 

445.784.674 
446.646.336 
447.258.987 
447.653.215 
447.892.838 

448.062.652 
448.168.271 
448.254.618 
448.331.017 
448.348.654 


7.4 
12,0 
22.3 
36.3 
46.8 

66.4 
76.1 
86 1 
90.6 
946 

95,2 
959 
96 4 
970 
97,4 

97,9 

98 3 
986 
989 
992 

994 
99.6 
99,7 
998 

99 9 

999 
999 
1000 
1000 
1000 

100.0 


297 
296 
288 
26,9 
254 

22.8 
21 7 
208 
205 
20 1 

20,1 
20 
200 
199 
19.9 

19,9 
198 
198 
19.8 
198 

198 
197 
19,7 
19 7 
197 

197 
197 
197 
197 
19 7 

19.7 


263 
26.1 
249 
220 
20 1 

17.2 
16.1 
15.2 
14,7 
143 

14,2 
14.1 
14,0 
14.0 
13,9 

138 
13.8 
13,7 
13,7 
13,6 

13,6 
13.6 
13.5 
135 
13.5 

13.4 
13.4 
13 4 
134 
134 

13.4 


641.289 
316.263 


$200 000 or more 


118.386 




47.384 


$75,000 or more 

$50 000 or more 


29.957 
16,211 


$40 000 or more . . 


12.564 


$30 000 or more 


9.802 


$25 000 or more 


8.610 


$20 000 or more . . 


7.490 


$19 000 or more 


7.292 


$18,000 or more 


7.087 
6,914 




6,729 




6.568 


$14 000 or more 


6.409 


$13 000 or more 


6.264 


$12 000 or more . 


6.126 


$1 1 000 or more 


5.994 


$10 000 or more 


5.867 




5.749 




5.626 


$7 000 or more 


5.503 




5.382 


$5 000 or more 


5.309 


$4 000 or more 


5.255 


$3 000 or more 


5.195 




5.147 




5.090 




5.053 


All returns 


2, 


273,340,079 


88,717 


148 


447 


,216,167 


100 


.0 


448,429,593 




5,054 



X Percentage not computed. 

Z Less than 05 percent 

NOTE: Detail may not add to total because ot rounding. 



Basic Tables 



23 



s 

To 
ra 



J3 

■o 
c 
ra 

a> 

E 
o 
u 

c 

in 
w 
o 

h» 

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■o 

0) 

w 

3 
< 



0) 
N 

>> 

in 

E 



X 

ra 

H 

■o 

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ra 

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c 
u 

3 
■D 
0) 

O 

<« 

§1 

Q.1 



0) ui 
X c 

0) o 

%i 

C " 

« i 

M o 
O E 



C3 >■ 

T3 § 

-f 
(A 

3 u 

< s 

(0 o 

C -o 

k ffi 

5 ™ 
©■° 

^ to 

<l 

« ^ 

ra = 
»- < 



11 



z 



I S 



|l 

i s 

z 



Si § 

Ui ft 

s s 



> CD CD 



r^ CO •- •- c 
CO ■^ '- r* ' 
r^ r^ CM in c 



I f^ in CM CM CM o T- 

> In CO »- ^ (D ft o 

> ^ 00 O CO c\j *!■ rt 



(D ip r^ CD 

^ ft ^ in 

CO o p ^ 

in to in (p 

in ft »- OJ 

'<r o CO CD 

co" r-' cm" 



f^CO»-T-CO OlUJOOCOh* 

n ff y- t^ ^ ^gJh-(Din 

r^ r^ CM_ in oo eg « o co cm 

co" oo" o N lO c^' c^' W O '" 

^r--ftlnrt '-gftSftg 

r*." oi in CO r-' h-" cm' id" o" co 

-- ^ ■^ ■^ CO Tfco^CMCO 



ui in u> > 

CM •* CM ( 



SCO cjjftQin 5cocD»-qj ft 
in-ireoQ ^ t^ in Oi tn to 
f". coincMft ^KcMt^co in 



C\J CM_ c 



V <d" O) ft ai r*" cm' (O - 



) in (O < 

CO CM 



Sn CO to ( 

in ft m ( 

CM ^ Pj CO I 

5 oo" CD ^" ( 

-^ -. in f- ■ 



inncoo ^h-ina>( 
riincMft -^KcMKi 
TT oo" ai ai ai K cm oo" - 



op CO CD r~ o) 
^ 1^ S in cj 

T- (O O »- CJ) 

ft fj iri oo* •-" 

Sft K »- in 
in (D *- 

co' cm' 



in^cDQ <DCM*-r^co cDinoh-CM 

»-ininQ r-^h-coKo) wQcocpco 

cOT-r^co in^ftcom oiooSi^ 

cm" »-" ft in oj co" ^" Q ^' ^* co' q" (d cm 

inftQCM opi^ipinin wo^^co 

^o5co Scj^oti^ ftinftcoo 

co" h-" cm" h-" ft iri CO r*' (6 cm* iri o *" 

I- •-•-tr^eo ^iDTCM 



a 



in^CpQ tOCM»-f^CO 

t-inino NNcoSO) 
^7 '". i^. n "l ^. ^- '^ "'- 
3 S in 

co' r-.' cm' n" ft in co r^' 
-r -t 00 



p rt CD I 



r^" cm' i~' ft in CM p ' 
CM in m Q w go r^ " 

^ O CO 00 OO o ■ 



> ^ g ^ ^ 



■>T CO r^ ft o ( 
K r^ o) ft 1- t 
ft ^ r - - - 



(nmcnin ojcoo>oid coQ-^roo^- ^». co cooocDin CMtomotD (oq-toO'- 
in^f'O ^r^^ft^ tpfth-»-in *- io^r^o ^h»^ftu> (Dfth.*-in 

coincMoS ■^KcMh-co ininiO'- K coincMft -^KcMr^co inintD»- 



■^ooencn fti^cMoo- 



^ooftCT) cnr-cMoO' 



O CM CM in 

»- CO CO TT 

CM o r^ (O 

oo* o t:" r-' 

CM »- « »- 

CO (O 00 00 

CM* o r-" tri 

CM m o> 



CO in in ( 
r- CM Sj I 
to in CO t 

S' »-' co' ( 
(D Ol ( 
CM ^ T < 



(D in T- ^ r^ ft 

Si N h- w (O S 

•- 00 ■fl' CD in o 

•-" o (O «) a>" 2 

ft m ^ S o S 

*-* CD m" O) cm" CO 

CM ift ;d to T- r». 

CM CM •- •- *H 



CO ^ 1^ ft 

in 5 cri co' 

CM ft CD K 

CD CM in CO 

cm" o cm' *-' 

CM in O) 



(0(00 ocotocoo 
CO Q ^' ai »-' ft in CO co 

T- •- CD in ai cm" 



.- T- m 
CM CO r- 

*- •- CM 



.- ID CO g »- 



•- o cp CJ 

5r^ Co *- 
ft T •- 
Tf" oo" »-" *-" 



o ft r» ft to 
in r^ CM N- CO 
ft r»" cm" co" •-' 



h- cji in r- o 5 

cm f- Q CO f^ CO 

O (D 00 »- 00 2 

CJ) oi" tt" cd' r-' r-' 



r-<j>inin cocdcdcmo 

1— ooN-ft ftftr^f^r^ 

^CMCTJCO t».?J»-'*'V 

•*" Q oo" CO cm" co' CD o r^" 

in^h»o ^h»tnfttn 

coincMft ^KcMf^rt 

t" oo' ft ft ft r-.' CM cd" ^" 



r- *- CM 5 •- T- 

S* ^* v" OO" '-" (O 

o> r^ T- in *- 

in in ID ■•- o 

co' cm" ■n 



r- CM ft in 

CM O 'J- TT 

O) •- r^ CM 

■^" cm' iQ *Q 

h- •- <D gj 

CM 1^ *- CO 

r*" cs r-" cp 

^ (O in ^ 



O) r^ CO to N 
CO in r- »- ffl 
CT) r^ CO o 5 



' 5 CO S 

J 5 CO c 



in CM ^ CO tn 
ft" lo" (T> in to 
— 1^ 'J ^ 



in CD 00 1- 



TTtocM ^O'j-coin ^iDtocy^ 

■*r-*tOCM <6CM>-^C0 COCMTO-^-^ 

tooo^T- cooo»-r*- T-r-CMinin 

co' CO uj h." in r'' CO t~" r-" ft to cd" m" to" 

r-^cSQ ft(owg)CM •-sr-'^'- 

h-ftr-5 in'itcMCMin coS^ 



) cm CO CM ■- 



) CM CO CM »- 



in^cotp ft'^Qinin cp'-cocM*- to 

0in>-o opincocOO) comftr^m ^ 

Sco'-r*- eoiDCMftO ft>-ocja> t>^ 

h-" If) CM* ci »-" o '-" in" o in in CO oo' cm" q 

8ftt-o inininTCJ) ^-into A 

inr^cMcoK'^t^incOr- r-_ 

in ^' cm" o h-" iri hn" co" cm" ep 



CO ^ r- ^ 

in •- K in 

CM o ^ to 

in" iri iri co" 

in UJ CM »- 

to CO N. O) 

^ 00 CO OO 



8^ in r^ r- 
in -^ tn (o 
O) CO •- t 



cMino)CMt7> inmcococM 
o e^ n tt aa »-inco 
-" •- ^ t^ in CO t- 



5 in CO f^ 
CD o to to 
*H ^. ■* *". 
ft m* CM* 5" 

Q h- S Q 

^" iri o cm' 



^laH 


^3i§S 


^Ui^ 


CO TJ- CM ft r- 


(O 0) CO in oo 


SS8'^2 



int^*~iD tncvicDCMO coincM>-tD 

oinM-»- ^-CM^f^o rotor^otn 

ft ft cy O) p <o_ a> in CM_^ cm So p »-_ cji 

?y ft oi" ft iri »- r^ ^ 

bfiS'- ofttoco3 

ftCOCM '-f^OOI^CO 

co" K CO" K iri ^' to' CO CO ft ft -q-" 

»-«-^inT- intocM y- 



co in CM CM 

, in 1^ (O 

ft ■^ •- 



o to o • 
CO CM r^ c 

1- (D o t 



■ CM ■* in CD 



CO Q in CO h~ to 

a> in 1- h- tp K. 

to r^ ft o o K. 

in" CM cm" O ft' IQ 

CM ■* to »- u> 

to" cm" o 



*ocQ53 toOTOcncg 

»-tf>cpto »-o>Q^tp 

Oftcoco CMinftr^^ 

^ ^' ^' f^' '-" fy" o" tp" CT) 

. (Oinco -^ s^ y- ^ t£> 

1- IT) at (poootDr- 



I- O) in CO ( 
CM in ft a ( 

co' h-" y~' ft" ( 

in CO ^ o ■ 
CM ■^ to •- 
CO cm" 



S in ft 

ft CM h- 

CO CT) ^ in CO 



Cm r- 
a> in 
CO in 



> ^ y- v> a> 

) CM CO ^ CT> 

) a> CM CM r- 



O) CO ' 

ft '^ i 

o -^ t 
m" ( 
d> CO 00 



CO CM cy ( 



> ft ft 
1 CO o 

Jig 

o to ft 

iri ^" 3 

*- CM CO 



r^ in r*- CO ' 
m in ^ 00 ' 
in to <p CM c 
o" t-* oo* q" ' 
1- Tt h- S r 

»- f- TT to ( 



s 5 

^' r>." 

CM y~ 

in to 

i ^ 



S8S8 SJf;SS?i RSSSS 5 

cMror^r- "-ooooocm ^-incM^co t-_ 

r-." to' o" to' 3 tp" (^' op CO tri h~" ^" cp to CO 

o»-Sco SSoinS oScMtO'- to 

o" ^* »-' T-" r*" to" ft" co' iri iri ft tri ft r-" tp 

^»-r-o *-*-CMtJ>m QQftr^cM n 

T-T-CM CMCM-^COtO COcO'- *~ CO 



h* to CO ^ CO 

8 S 8 2 "" 

O) in CD 



3 ^intpT- CMftcS'^-tQ *22<3'~^ S 

S NcOoo> oinSK*- (pcmSSco ^ 

5* iri ft t^" oo" ft o tp cm" cm* tp ft" cm' V <-' *- 

8 gg^ia RSR5S ^.§!S.!J.S. a 

cm" 1- iri tp" co" »- to iri cm" to ^" (D iri ft" tp" k" 

I y- to y- f^ *-»-CMOTCg pQOlf^CM N 



ft CM n r- 

OI f^ CM O) 

CD OO 'C in 

§" CD* CM CO 

r\j CO S 

W r- in 

(p" m" co' y-' 



O) tp r^ CO CM 

^" co' 

cp CO 

ft r--' CM CD 



J to CD to 



0> 9 9 O CT> 

tp ft O to O 

»-" K to" co" cm" 

t^ a> t-^ y- ir> 
in in CD »- 
co" cm" 



r^ 3 § tD 

CM O CO t3> 


CO -q CO CD CO 

in in 0> op O) 

CM ■^ CM CO CO 


ffiSSS 

CO in CM ft 


|SS5S 

^ S CM r* CO 


■«r oo O) (3) 


CJ> 1^ CM CO »- 



9??SC^R 


i 




O) ^ in oo ^ 
cp ft r^ »- in 
iS in (D ^ 


g 


CO CM 


■n 




2 ,A X - m o mo 

E_ Qfp-O'O ■O'O'O'O'O -O 
S CCD3 33D33 D 



I i 



R ". o in 



)" iri O CD Q" iri O S 
i <A to W m (/> ^ tA 




i §8 



24 



Individual Returns 1991 



Y 



S 



O 









11 



IS 



li 






O I-* oi o> c 

(^ Q o rt c 

in a> cj o_ < 

rt CD S S rt 



■ S o S r 



Sifj ^" ai in ' 
in '- oi r 



o ^ cj> r- K 
■>t in n »- CM 



S to I 



ss? 



u> ocpoo^O) inpcy5»- ocn»-^o uj ocpcp^m inocMg-'- o 
m ^coo)o&CM i-OTino>co cot^to*-r«- eo 'twmooca i-oimcjicn ro 
in iDCOVCMCD co^coc^co (oa)»-cDO in cot^-vojcD eo^(Ocnco co 



RIO ^ CD CM CM 
CD Q 
tn t^ to 



cocJicnr^'- Qin^*-co cy cO'-cdcmcm ooofnr^-- 
r^f^iniDO eocDcDO'^ r- oocj r^r^incoo 



c^ ^ ^ o 

r^ en 1- t 

m *-_ ID o 

S O} ep o ^ 



»-CM cncnr».(Da> cncM 



•-CM COCJh-lDO) cncM 



8»- (C en en en 
CM o en CO in 

y- ^ T- O) S iO 

CO en • f^' cm' m 

s - rsfe 

4n CO 



§CM CO (O Q 

Q in CM cn 

ID h- O) a> 

^" gj o* oo' en 

So r^ cy »- 

CO m CO en 

in r*-" •-" (O •-' 

CM CM r^ 



o CO in CO CM (p 

f^ CT> ^- en o ot 

CM CM •- O) CM »■_ 

S' M-' cn CM m «" 

•- CM in cn f^ 

CO O) en ^ CO <0 



»- (p en en en 
cy o m gS in 
^_ •- o> O cn 
en • (-*' CM en 
•- 1- CO r^ 
. in o 



Q en 3 r 
^ in Pi * 



9 CM CO CO Q 

Sin CM en 
f^ a> cn 



en S »n CO cn 

cri I--" »-" co" r-' 

CM CM r-^ 



CD cn en ■* CO 

§' cn cn* h-" co" 
tn cn •- CM 



Sen CM CM f^ CM 
CD ^ ^* 5 m 
r- o en CD en in 



encM(-*cMej> '-enent 



S »n oi - 



cn 1- in •- CM 


fcSS^I 


•- CM 


en en r^ CO O) 


1 1 S5$ 

eg m in 


oo ■* .- h- T- 

CM in •- 5 in 
CO CM CD en CM 


CM •- 


r* in CO »- r- 


■V h- 


rt S ^ 5 o 



iss- 



a> cy CM h* cy 
o rt CD 5 cn 
en ^' in ^" cm" 



SCM r>- CM m 
3 in eo Oi 
r- cn in cn »- 

8 



- r^ in 
CD o 



i~ cn CO c 
m CM cy c 

O) CO ^ I 



^' cm" en CO f*-" CD* cn" en cm" 



So <- CM 
gj o ^ 



** 5 5 S Si 
3 ^" cn en in" 

O) CD O CD 00 
PJ CO •- 1^ o> 

S' iri cm' OJ Q 
w ■>* m oi 



h->nin QT-mcoQ coincn'^cM 

CMrtr^ rtocDoS cnoi^tnen 

' *C y} cy yj 9 t^" ^' ^' ^" o" eo cn 

ino> incnmcM'- cor^epinin 

cO'^ cy-^iPSr-o cMinoh-tn 

en iri to •-' iri T-" cp cp" iri c*j' oi o" 

•- PSin^cno rowTtcncn 



I I 



C3) 3 1- 
CM en cn 



r*- in Q in ^ 
CM CM Q «■ oo 
o 00 S ■* '- 
r-' CM cm' cm" cm" 
CM (J) r- r». o 
oo CD o in 1^ 
cn en r»." co" oi 



^ 1- in in T- 

in CD o cn CM 

in a> a> in o 

8" iri q" •-' en 

oo CO o ^ 

•- CM in »- 
cn" cm" 



in in o 
CO cm 1 
CM o> tn 



) ^ in op CO 

r cn CD rt N 

- en in in K 

oo" oi cn CO o" 

r^ 1^ in CO 5 

K CD o in r>- 

cn cn" K CO* oT 



in »- o o CO 

T- in r^ h- •- 

CM in K in o 

o' tri q" y-' en 

CD oo eg O ^ 

»- CM in •- 
en" cm" 



I S in in CM 
CM oo ■<T ■^ 



) 5 h- cn O) 3 »- < 



) »- o 
CO in iri r-' cn" 

*- T- CM '- T- 



CO f^ ' 



8 



■ cn" ^" ¥>' cn •- to "1 CM 

CMinN cncMcnr^i- 

in CM r^ ic in »- o 



CM o r^ en 
in »- cn CO 
n cn N h- 



ss: 



Tt (D CD in 
I r>. CM eg CO 
K 1^ in 1^ 
CD to' «-' co" 
cn 00 3 »- 
o CO en *- 
»-" cm" en" cn 



cn 3 o o CD 
m CD •- »- cx> 
o in CD cn •- 



cn CM ^ CM CM 



cn cn CM CM ; 
in .- K 3 ' 
•T CO CM c3 
iri r-' ^' oi 



i \n Qi -* cpmo^O) 

' Oi ID oincb^^ 

jinr-cn ^ooooo 

-' ^" iri c«j" CM 5' cm' T-" <xi 

r^ en cn <i (o 3 o 

CO cn T- t^ cn o) CM 

r-" cm" en" cm' v' cm" cm" 



c^ Q »- Q ; 
T- ^ in en 
Tf in CM o 
tri K n" o) 

h- CM CM , 

CM »- : 



(Q I S r^ iri S 

cn r»- 01 01 cn 

in 1-' OJ iri -t' 

y- en »- CM 1- 

ft *- O) o 

ecf cm' cn" co" 



o>in»-o»- uj linemen 
mcni^^r^ g IgjcJiencg 
5Fo>cMt3co rt ^eoin5 






S S r -, 
o c\j >- in o) 



88! 



cn ^ r^ ® CO 
00 r* in Q *- 
'J in cn o o 

sssee 

a> c\j c*i O) o 



■= i 



Sin en o co o 

r^ *- ^ f- 00 

h- K en •- en .- 

^" 3" ci gj" iri op 

r^ CO CD rt 00 5 



SI 



f Si; 

<5 f^ ^ 

I ^ i °' 

o r-' to in 
^" cm" cn I*-" 



en f^ f^ m o> 
IV in cn •- 3 

CM (V in CM to 



I SI 



!ssa 



*- CM 



CO in 

to" iri o' CD" cn 



h- a> 1- in «- cn 

5 38SiSS 



cnh-cMcnO) oiococoin 
CMoonept- i^CM^a^ 
r^f-^ocorv incncoeoai 



1 


35r; 

f^ f-- ro 
eg' (D »n 


i 





) CO •- C\J 

> CM in in 

> CD CM CM 



RCD cn CM ■v 
in CO •- 
00 cn fv 



g s 



tDoootpin tDT-r»-»-CT> incpopT-' 

" C^E^P'^ CMf^encpT- r^mrtCT)' 

KK^O) •-oinotv ooencMi*-t 

"°ase ffig'ssKi sag si' 

r^i- oiffif-o*- cocnr- 

r^" -o-* en t" cp tri r^" •-" ^" 

r- CMCM^^fCO CM»- 



r- ^" cn oi to" pj 

a 7 ^^*** 



oiocninco •-'Cp'ocs 

ooicn«-co coOTWh-io 

fcSjcyt^ r^'-tninc^ 

2 Si Rig 5 !=S8RiS 

3ci3o>co»- r-.^'-ena 

d" cn" cp' ^" r*' r-^ CO O) CO CM 

oo^oicD r^oicocoo 

f-CMCJcn CMoj*- •- 



1 in 1- ^ to in e 
fv CO in m I 
tn iv a o c 



u) s ^ Q ^ 

^ cn in in 5J- 

p' cn" en" ^' iri 3 cm cd iri cn 00" cvi cn 

w en*-inOin to<OCMeDi- coco 

h- '"T'-^r-'tD oSrvt-cnt-. »-cm 

CD T-' CM cn ri en cn iv" to O) co oi 



CM en en ff> r- 
cn CO <o CD cn 
r-- en CD ' 



S2 



r- in 



) <o ' 



en cn t 



CM 3 •- 



, _ _j CM »- m tn * cn 

iTCMto eo^tomcn 

■" to' cm" cm" 00' 01" CO r-" •-' 

00 r' h- in CO o 

r^ CO N CO o in r^ 

r-' cm' en en" r-' CO o> 



Sin CM CM op 

•- f* to cn 

•- cn ■tr to CM 

cm" iri cp to cp' 

CO CM 0> •- CD 

h- r* CD ^ r^ 
^' cp" iri 00" ^' 
in in CM »- 



iv cn o fv 3 

(O « s CD tfi 

CM cn CO o in 

iri eo" cp iri o' 

Sin in 01 ^ 
t- tn 
cm" cm" 



^ 



6^ h-SSSen S5'~*''0 meM>-£5 cJ 

ooenO)»-oo <j>eDCMivcy ftcocMW^ cl 

f-' r^' cm" 00" Q 5;" T-" to CM CD cy" <-" «" iri »-" m u> 

^ 8 ^sl ssSs2 agssiR s 

8 cm" cm id" 3 »- cp" cn" CD 1- N CD eg" cm ri 

I cm5 abo^cneg h-cncoSo v 

CH T-cMCMincMcy'-'- 



§cn '- n o 

fv cn •- t 

01 ^_ CO o_ 

S 00 m o ^ 
^ cy in »- 
cn cm" 



■CM CM 8 ? R 



iVi ^ ^ ^ _ ^ 



(« (A ._ ^ 






t -D > 







Basic Tables 



25 



? 



c 
o 

I 



S 
(/) 

1 

(0 

S 
>. 

■o 

c 

10 
0) 

E 
o 
u 

c 

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< 


O 


. . 


■J-) 


0) 




E 


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0) 




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F 










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CO 




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0) 


3 






13 




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1 1 

§ s 

z 



|i 

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if 

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I Ml 



1 1 
I e 



!g S5. 3 



• ID r^ 

> 3 o 

■ in CM 

• cm' •-" eg 

^ CO -- 

*- in r- 



) op N o in 

■ 5 "O ^ •- 

J OT 1- CO lO 

> 3 3 



to CO ■^ in c 



CM CM 
' K CO 



■ (D r- 
) in o 

■ 3 CM 

cm' r-' cm' 
^ in r^ 



1 op r^ oi in 

r 5 *D y? *" 

J A »~ CO to 

> 3 3 3 CO 

S r~ 1^ CO 3 

) CO CM 3 o 



00^(0'- 
1^ *- CO ff) CO 
CD CM O) »- r* 
" cm' CVi" 
K 00 



•T 3 e 

SSi! 



CM CM in CO ^ •- CM ' 



>mh-r^ (pini-f^Q 0)(£>ipc 

cnff)^ vcoinK^ i-o>qc 

tricot O3'-'«TC0 CMCOCOC 

■ o CO ■^j «■' r-' oi •^' 3 co' o 3 ' 

cm33 ^Scm'^3 a>3cM 

cor^cj) 3'-'!t3^ 



in intpinr-i^ epin»- 

OOCMCNliO»^o3«- 

h-' •- o' CO ■*' ^' I*-" pi «■' 3 CO Q 3 ' 

N ,cm33 ^K6j^3 0)3cm 



2Si 

CM CO C 



>^'^^ QtDQCT)a> r^tpioinm to 
■Q*o 35^(D3 (DmmojCM N 
■^OCM oo)3mcS '-co33'^ CO 



-CM cnto^mcM inr^t 



T- CM CM in CO ' 



r^ CO 

t- CM »- r-' 



■§23 

■ ^ O CM 

eg ^' cm' 
^ 3 r^ 



§iQ Q C> en 

cj) 3 ■^" 3 cm" 

Sr- t^ CO h- 
CO CM, 3_ o 
cm' cm" 3 CO ^" 



. to -^ CO 

) ^ 3 in 
■ 3 r- 3 



sr 

-- cm" »- ^ 



?in CM a> 
O) h- CO 

CM CO CO '» 

■r-' O" CO" ■^' 

, CM CO 3 
CO N O) 



CM r^ ( 



Sr* «- c» to c 
^ .- © CM t 
) CM »- CD CM CO C 



} to ^ CM m 



»- ^ in CM O) 
in ^ O) r-^ P? 
, CM CO CO •» 



CM in 

oo CM -. 

r- in o 



O to CM 

3f-' g>' V 3 
K CM ■^ to 
T- ^ 3 ^ 



■^ »- 3 CM to 
»- to CM CO CO 
co' Q 3 Tl-' CM* 



R I 



•2,759 

942,203 

8,747,963 

18,228,042 


20.137,301 
19.548,515 
33,469,875 
20,030,986 
19,978,929 


5,896,925 

8,453,828 

6,475,748 

•• 8,968,301 


CM 

S 

s 


•2,759 

751,282 

4,060,806 

15,970,801 


20,079,681 
19,544,468 
33,440,119 
20,030,519 
19,977,376 


• 1,220 
628,976 
567,91 1 
479.525 


658,536 
177,833 
430,309 
644,516 
466,001 


93,225 
80,8% 
26,308 
•• 6,699 


1 


• 1,220 
319.129 
783,872 
954,447 


642,782 
177,535 
429,150 
644,477 
465,308 



o r-- 1^ N : 

r^ CO to ^ 

to r^ 3 CO 

3 cm' co' cm 

a> in r^ 3 

oo_ ^ V O) 

3 3 3 3 



) CM to 



CM CM *- »- ' 



P, I 



to (D in c 

tj> CM ^ I 
ID T- f£> i 



cj) »- CM ; 
3 o" h-" 

3 CD CO 

rt o CO 
3 ^" 3 



iconmr~ rococo; in ^'■teO'-; 

iCMi-i^Tt |^*-co r- 3«-CMoo 

'-'-•-^ T-incM in ^too^ 

• O) 3 3 3 Q eg" CO r-' tJ)" ^" cm' 

o)roi^ tpmto CM incM*-, 



cm' 3 3 ^" 3 -^ 



) to O I 



^ T- o : 

r^ CD •- 

in to in 

3 T-' o" 

in in •- 



8r- CD ; 
o Q 
) CM oi in 



I cp in in to 

I Sj 3 r^ r* 

• 3 K in 

fa ' 



m^(Oj m tnOCMCO; 
CO^Bfi 3 0>OQQ 
33co CO ^CMa)3 



IS 



Q CO Q in in Q 

CO f^ OO CO CO OO 



r- o r^ CM ■ 

R - 



in o 00 r-- 
to o o in 



^ O) CM CO CM 

•- 3 CO T ^ 

CO CO o ^ Tj- 

in CO CM Co uS 

1- CJ> O CM O 

cm' cm" 3 ^" 3 



. 1^ 00 ^ CM 

: S 5 '" ^ 

> t7> CJ) 3 c 



^ s 



^ in Oi tn 


V 3 f^ to CO 
^. 3 ■^j- CM rl 

CO 3 CM CM 1- 


SS§&9 


• CM o in 
CO CO m 

, CM 3 


CM K in 3 00 
o CO 3 CM 3 


CM T- in in in 

CO CM CM CM to 
3 CT) (7> CO OT 




CM CM in ^ 1- 


-- *- 



C7) in CO c 

CO oi »- e 

CO CO CD c 

CM cm' gf CJ) »- 

ca ^ CO CO CM 



■"I- CO in r- Tj 



9i\ 



) ■^ CO 



^ CM CO Q O 
1^ CO -fl- oi CO 
eg' 3 3 3 cm' 

CO t^ CM 



o :- oj »- in 

eg o CM r* 3 

CM in »- 00 ^ 

'-" 3 Q 3 CM 3 O) cm" ( 

, , 3^ 0)CMi-»-l 



^ f^ to c 

(D 3 CM C 



r^ 3 CO 00 CO 
cm' 3 3 3 cm' 
oo r-- eg 



S P: 



3 5'^'^ 

^' cm' *-' r-' 
CO to O) o> 
*- to ^ <- 
(7) ■*' 3 3 



■•- in t- in CO 

in CD 3 t^ CM 

r- in a)_ to f-*_ 

^ O O) CO o> 

r^ CM m (-* ^ 

^ CT> CO CT> T- 

3 3 3 cm' cm' 



oi CO CO m o> 

8 3 r^ 3 to 
f^ O CO CM 

r^" r-" 3 
^ to •- 

■* CM 



»- CO CM CO o 

»- rt op \f r* 
o r^ o r^ in 



^ 03 *- l 

r^ r*. to c 
n to 3 c 



^ CM CM f^ c 
K ■^ CO to c 
00 CM O CO C 



s 


in 


^ CO m cy 
a 8 IS S 


r- »- o CD ^ 
CM CO eg o r* 
T- in T- h- o) 


oi 

s 


1 


027 
785 
363 
122 


IS^Ii 


eo 


T 


■"SiS? 


1^ eg o CO f^ 

CO CO in CM CM 



O h- O O CO 



Oi 3 ^ _ — 
CD to ■^ CD CM 

r-' o r-' cm' r-' 




So f^ in CO 
r^ CO 1- o 
K m in oo_ eM_ 
3 o 3 3 ^' 
O) r^ CM r^ r*. 
O) to ^ o> CM 
r^" o K eg' r--" 



IS 3 



CO O CO CO 

*- r^ 3 h- 

CM 1- •- ■>- 

j 3 3 

) CO 3 

w o) •- 3 

»-' eg' 3 cm' -r- ^ •- 



to '- o in CT) 
r^ oo 3 tt to 
to ^ '* 3 T 



CM r- ( 
3 CO t 
CM o ( 



I in o 



UJ to in iv (^ 
CM eg 3 S 5 



r CO in K 5 
i 3 *- rr CO 



CM CO C 



)co^ ^r*0)^in toot 
j33 '^Scm^3 0)3t 
) r«. O) 3 »- ^ 3 ^ 



X - in o 
°. O '- CM 
m »- t« w 
w w _ 



) Q o <3 in 
I to Tj in r^ 

» M tA *A (A 



S«« ««S«« «? 



i= C C 3 3 



c c c c c c c 



E e- 



K ". o in 
»- m •- •- 
(/» w w w 



3 D 3 3 3 



O in O O O 




26 



Individual Returns 1991 



■o 

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in oi CD ^ 

CM .- iO CD 

O) in ^_^ 3 

CO ^" CO Ol 

in (6 en CO 

■^ oi tD_ o 

CM to cd' 



CM CD tT ^ O 

CM CO »- r^ ai 
CD o> CO *- in 



CD O) OO »- CM 



in ^ CD in [^ 

O) to •- CM S 

^ ^. '-. •^. K 

ai in c^* •"' f^ 

o CO CM in to 

(D in 00 *- CO 

t" to" ■<r' cj ^' 



'- in CD CO 1- 

CO OJ '- to CO 

o m in tt (o 

Cl CO ^ CO CT> 

»- in tp CD CO 

Tf 3S to o 

rvj iD ai 



C\J 00 -^ -^ o 

CM S 1- h- CD 

O) CD CO »- in 

CM CD (p r-' QJ 

»- op SJ CO O) 

r- ^ CM o CO 



tx in CO '- r- 

8 CO CM in to 

in CO »- CO 

O) C3> CO >- CM -T to' XT C\i ■>t' 



2 ^ 



CD <- CD O 
CO T- f-^ »- 
CO »- ■- CD 

cd' cm ^" oo" 

in CM ^ 3 

CO CM r- CO 

^' CO to" in" 



^ T- r^ tJ) eg 
CM CM to r^ tD 

o oi r^ in 1- 
t" cm" CO 1-' ^' 



CD o> »- CO in 

CM S S CM ^ 

in" iri h-" cm' to' 

en CM to •- 

CM CM 



in r- CM CO 



CM to Ol to 1 

^ CO •- ro to 

r^ ^ CM o CO 

cd" en oo' ■r-" cm" 



o »- Q CD in 

to f^ CO CM in 

00 CO CM >- 1- 

o 1-' o" cd" t-' 



& 


SS::S2 

CO to -- »- CD 


CO .^ T in f^ 


CD CD t- CO in 
TT Q CO *- CD 
CM CO CO CM ^ 


g 


^^^n 


sasft? 


H-- 


s 


Tf CO to in 


■^ CM CO .- »- 




1 


to in h- CM CO 


o ■^ CO CM in 
in ai CD CD (D 


o •- o to in 
CO f^ CO CM in 

CO to CM •- •- 


(O 


CO »- O to CD 
»- in tD <D CO 
, ■>)■ CD CO O 


(^ ■'t ry o CO 


O *- O CD t- 


Qi 


CM to CD 


(D Ol CO »- CM 


^ CO ■^ CM ^ 



to CM Tf CO 



in (D ffi CO CO 

CO CM 1- 0> CM 

CM ^ CO CO C^i 

^" ^" N." cd" -r-' 

CM CM to r* en 

o CD r^ in T- 

■*t" cm" to" •-" ^" 



CD CM K OJ r- K 

r^ T- -.t •- ■^ o 

a" iri r»' CM* to* gi 

CM to •- w 



CO tt »- CO ffi 

r: 00 •- 1^ O 

• to" CM ^" oo" 

in CM i~ 3 

CO cO r- CO 



in oi ffl to to 
to CM »- o> f 
CM ^ CO to < 

r^ ^ r-" cd' 1- 

CM CM CD P- Ol 
O Ol F^ in •- 

xf CO to in TT cm" co" »-" y-' 



h. ^ -"T •- -^ 



S I 



O ^ CD CO 



in T 



in ' 



^ to m o 
in r-" in" O) 
CM to in o 

to to CO ^ 

cm" cri 5* o 

»- 4 CD 



^ in en r- CO 

4 in CD 1- CM 

in r- CO CO o 

T-" r-' •^" »-' r^' 

O) •- CM in 00 

to CO ■<- CO T- 



■<J- CM CD CO 

r- rj- CM in 

cd' iri r-" ■g'" 

in in CO o 

r- CM to o 

cd' t' to' cm' 

^ CM »- CM 



cm CM CO CO 

T »- o^ o> 
in ai in CO 


S o S S 5 


CO CD ■.- en : 
CD oj CO in 
o in CO h- 


§ 


OO in CO ■<!■ 


5 ^ T- T- to 

CD T- CM in f^ 
CO CO »- CO ^ 


S 0> CO Q 

r^ ^ to o 


1 



r in CD T to t 



CO CO >- in 

o to a> in 

P^ CO TT o 

o to' iri ai 



n CO to in 



r- r~ o> CD CD 
CD t- oo p*- •- 
(^ CD CD T CO 

y-' T-' r-" CD" T-" 

CM CM CO r*- a> 
o en r^ in T- 

Tf cm" co" ^" T-" 



CD »- CM CM : 

•q- -q- en a> 
CM h* in CD 
iri iri h-' oo' 
0> CM CD »- 
OJ CM . 






r- to CO 00 

CD h- h- O 

T- 00 '- CD 

CO CD ^* oo' 



in oi in (-- CD 

to CM CO in op 

CM -^ n T CO 

»-' ^' K en -r-' 

CM CM to 1^ CD 

o CD h* in ^ 

■^' CM* co" •-' ^" 



■V CM CD 

CM CM in 

in" iri r-" to 
CD CM to <- 

CM CM 



s' s 



SCM en ^ 
CM ■^ in 
en »- to CD 
fsj ^' cm' iri 

CO 00 'T o 

tD h- ^ r-~ 



in CO to ; 
^ S -^ 
r-.' ai ai 
CD m to 
Tf in 00 



s Ml 

r-.' 1- c 

8 :=' 



23' S 



T- CM O to 
I CO O) CD -t 

CO o o in 

d T-" iri tri 

r^ CM to o 

h- CD CM r^ 



(D to to : 

N to to 

in o -^ 

<D ai ai 

o m CO 

rr in CO 

1-' r-" r^" 




5 I 



CO CM CM to 

r- S CO CO 

iri h-' h-' o 

to K to 00 

o to CO r*; 

to" ai to" ^* 



^ o o ; 

CD CO »- 
CM CO e3) 

cd" o" to" 

•- CO ^ 
CO *- CM 



g 


§ 


CD 

a> 


s 


a 


g 


in 


'- 



CD r- CM CM 
CO 5 CT) ^ 

co" f-.* iri o" 
in ■q- T- CD 
CO ti to f^ 

tT co' to' '<f 



to CD o : 

O w 5i 
CD* O" (D* 
^ CO ^ 
CO ^- CM 

to' cm' cm" 



) 1— in CD : 
) CO t- to 

) CO 01 CO 



ij CO CD O 

»- O in CO 

CO CO CD ro 

cm" ^' r-" cm' 

T- m ^ CO 

OO CO ■^ O 

to' iri in" 



CD CO C 



_ to CD t, . . 
CO CO CO CO o 

iri iri co' o CM 



T- CO in en CO 

tD CD r^ CD ^ 

in h- CO in •- 
ai aS r-' CO* to" 



SCD-'tCO CM-*-*!^!- COinCMCOCO o 
cocno inog-^^coin incO'-cDtD o> 
COCMCMf^ '-COIDCMO tOh-CO^CM CO 



r- 5 CO h- 
cm' to' 



tncO'-in»- ^cotD^to in 

inr^cocOto oi^co^*- cd 

OinOCMCO tO'-OCi'- CM 

iri iri co" o" 1-" ■^' iri co' f-' CM o 



COOIOCO CMCMtO^'T 

r~-»-cpcD cDtDOincD 

coin^co inincDf^"- 

fo' cd' ^" r-." CO ^" CO cm' iri 

COi-h-O CO^CO»-CM 

■^into h^r^inooi 




S-^r-to T'-'-cor- --t 
toK-cD tJ,-cocmo o> r 

h-^CMt- COCMtni-O OJ' 



CM ^ CO op 

, r- CD 3 
r- CO in 



•- to CD CO in 

— I 1^ t- CO CT) 

I ^ r^ CD o 
. - ' o" o" co' iri iri ^" o* cd' 
O^CMt-t- cootoi- 
r- p- in o CD CM CM 



CM f^ CO -^ 

CM •- CO in 
to T- in oi 

CO in h^ CO 
CD n to CO 

y-' eo" ^t" ^" 



O CM op CO CO 

00 in -T 5 lO 
to in CM oo CO 
^-.' op" ■^' r-.* o" 



eo CO eo CO CM 



T- in o to CO 

^ CD CO o r- 

in CO en in ■q' 

8" en f--' 
r- CO 



i/i .- r^ ,- «■ 
CM CO in ^ CO 
CD r- o (5 »- 



in h- o r- ^ 
m o in CM id- 
CD en in CM CO 
oo" o" iri cm' o 
r- ■» CD •- ■^ 
to ■^ ij CD r^ 
oo" (0 co' to' cm" 



CO •- CO 5 o 

in CM in c5 r*- 

to in oti in T 

iri to r*-' 
o m 
h- to 



oo tT 

S 8 

eo' cm' 



T- CM T TT 

to r*. -ij CM 

r-- CM CO a\ 

iri n iri iri 

op r^ in CM 

00 CM o T 

1-' cm' to' to' 
CO r-"- oo o) 



So CD in (^ 
^ 00 O CM 

r*- O) O) cO CO 



CO CM CM Q r^ 

CM to to to K 

to in CD CO cD^ 

cm" ^' ^ CO* cm" 

O h- CM CD 3 

to en fv. CM CD 

iri ai O) CO to 

CM CM •- •- 



.- h- r-~ in to 
CO ^ '- in in 
K ^ CO CD in 


CO CO CM in 5 
CD cO in in CM 


•- en CD in o 
h- 03 CO in in 
O) ^ 00 o •- 


o 
to 


-401 
11,597 
62,652 
83,360 
92.745 


CO Q 1^ in tD 


CM r- CO CM 00 


5 


gsasg 


in O) a> CD to 


s: 



5! S 



to 1- CM CD 

in o o> o> 

•- CM r^ "7 



CO CM CO 00 CO 

to r- *- -^ ^ 

r* CD 00 »— oi 

cm' ■^' o cm" ^' 

in CM 00 CO o 

O CD h- in CM_ 

■t" cm' co" T-' T-" 



in to CM to CM K 

ScD o to e? o 

tft CO CM in T- 

iri r-* r-' CM* CD CO 

(D CM CO •- CO 



t en t- CD o 

1 tO ^ *- S 

-* to" cm" -tT 00* 

in CM »- 5 

CO CM h- CO 

^" CO* to iri 



U> IM Ul T- IVJ 

CO ^ ■v in r~ 

y-' y-' K en cm" 

CM CM to N CD 

o CD r- in r- 
■>t* cm" co' ^" T-' 



a> O) '- CO in 
Tf 6 to T- » 

CM S to CM ^ 

iri in* r-' cm' to' 

CD CM tD >- 
CM CM 




j!£S - .^^ - 

in^v>t» w>crt*AbO«/» *«i_,_i_F 

("l^iK-i^ »_i_i_i_k_ wtDtDQ) 

SS«« ««««« «???5 

■D'Dtltl tZCCCC C3DDO 

CC33 3=1=3-- - ^ 



'-'-'. oin pinoota mSoS 
-lO'-'- cMCMto^in r^T-CMin 
> M <A V> (4 lA (A (A M (A tf> (A (A 




S'D'OCC C C C C C CDD3Q C 




O 5 



Basic Tables 



27 



E& 



^ in oi 1^ ai in in 

^ a> CO ^ o> o> to 

r^ CO to to (^ 1^ eg 

(O c\f T-" pi i/i •-" cy 

^ ^ h- »- eg 



cj to in CO in CO CO 

r^ CO »- ^> CT) o> Oi 

CO OD in in ^ CO to 

f^ in CO •- •- CO o 

•-co in o CM CO r^ 

CD ^ to r^_ to 3 to 

r-' ^' CM* eg' ' CO in 



o — CJ> 
a> in f- 
CO ■'T o> 
CO r-' to 

CO CO 'f 

^. ™ "^ 
r-"to' 



ScnminocQ^T- I CMcocoh-coto^-tOTrcot-tototDtor 
in^tDintocMCT) I 0'-a)^c>jinoocMr-'-cocootor^c 

..» _. SC0t0tDC0O)>-in'-(3)'^PJt0'^CMC 

to" a> r*' co" «■' f^" o ai cd r-' cm' to ■^' r-' cm' c 
^CM'VtoinSoO(Oin--«-r-coppoc 
h-oocMt^r-.f^'-o^in'jinT-oin 

r^ co' o" CM co' o f*-* Q ^' iri 

h- T- CM cy *- CO ^ 



cOTrSincntDOicxj 
in CO (o r-' CM iri o co' 
O'^cgQCMtnw-cM 
Of^tneocoaS'^co 
-■" ■r-' ' t£>' iri co" r-" cm' 



sa 



•-^Q(riCMQcom»- 
r-coin^'tOT'-CMf- 

COCO^tDCOOOOCM 



2 S 



O OJ CO 

....... .ss.a 

N- CM in in in o ^ oi ai to cm ■<f 
TcvjtDCM^r^QtDOTCoh-.a> 
tocMcoor^cocMcoin 

SW h-' co' co' CM o' *-" 
O O »- C3) CM CM T- 



O (p o> O CO CO 
f^ o r>. (J) in ■^ 
^ CO to cr CO CM 



CO o> 
a> .- 
r- o 
^'■^' 

-- in 



in r^ o) in CM 

(^ .- CM to 00 

to to in to CM_ 
in tc O) in CO 
r«. in oi CO CM 
V "* CM o r^ 



CM ^ o 
r* »n r* 

■<J CO CSJ 



tDco(y>cgr-.r^cnto i incDcj)'<t>ni^a30"<iinQ'q-o>coooo 

tOincMincMcOTro i to^cotor^'-CMcO'-toOT^'^r^r-cO'd- 

■<)■ o CO to o r*- in to m r^ cm r- '- >- co •- cm to co cm to K cvi o eft 

en tn vr fr\ ^ r*^ r*^ r^ w w ^ r^ r\i r\i irt r^^ f^ rr* ** rvi m *— rrt f\i n\ 



cocD^tOi-tocor*- 



t- in -- -^ 



o CM eg in P- f*- tJ) 

iCO M' CO CM CO f ■" 

«- in CO r^_ p 

r- '-' to' •»* to" 



CM CO »- to CM a> r- 
uj^tor^'^'^r-'^ 

O CM r^ CJ> to t- CM 
CM* cm' -g-' QO' 



O) in w m in h- 
co ^ oi oi h- CO 
in ^ (^ CO in in 



CM »n 
o o 

O CO 



o) .- to »- in 
CM tn in CO 00 
^_ p CM_ ^^ to_ 
t^" iri co' cm" »-" 
to , cm to 



r^ CO -t 
cd" ^ 



»-inco5^CMcor^ icscMT-^tpocMO ir^Qtoomtocn ico 

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g t ss 


3 to f^ 5 CO 
eg o O in S 


in h- 3 CO 

O § CM ID 


to 


fe 


s 

CO 


U) CM. 


§ 


s 


o ■<» ^ — 

■^ •- r- O 

.- »- CM 


r^ CD CD cn in 
^ ^ eg <3) CO 
CM CM ^ cn CD 


ssss 


5 


to 


CM 


-8 


to 


R 



eg O) O) •- in 

o in S K •- 

cd' q" to' cm" cm' 

to Q o) ■^ in 

r- in r^ ^ 00 

•-' CO m" CM co" 

*- ^ eg o> 00 

eg eg ■* cn <D 



8S 


i 


en 

CO 


5 


H 


g 


s 

*» 


S 


s s 


in 
o> 


R 


s 



(A 
0) 


t/1 


3 




O 


F 


CO 


CO 
V) 


. ( 


r 


U) 


o 


c 


■n 


w 


d) 


3 








0) 




cc 


Q> 



S E 



g 

CO 


CO 




r- 
o> 
in 


8 

o 


CO 
CM 
CM 


CM 
GO 


s 

in 


CD 


in 


CO 


-- 



CD 


O 
CM 
CD 




CO 
CD 


in 
o 

CM 


CD 


s 

CD 


8 


i 


CO 


s 


CD 
00 


cn 


S 


r^ 




CD 


r^ 


CM 


CD 


y~ 


cn 


CM 






CM ^ CM rj cn 

oo" o -r-' ai 

h- in O) in 

K CM r*. en 

O) r-' cm' CD '-" 



■^ (^ S in eg 

^ CD o .- CD 

cd" cm* in* eo" i-* 

to O) N •- in 

in in to •- 

en cm" 



^ m 



I- < 




I s 




*/} CA <A tf> 



«fl W (/> tf> W 



Basic Tables 



29 




30 



Individual Returns 1991 



T- CJ) 



O CD (O CO 

CO* iri ai ^ 

CO in CO CO 

o ri CD cvj 



^ (31 »-_ PJ CO 

CD O) C3 iri oi 

SCO CO CO CO 

cu I- O O 



<0 CO O) •- o> 

(D (o ^ in a> 

1- o eg CM r- 

o* ■^" CO in o 

3 >- <X> (D 

a> ID O) CM 

CM CO* CM* »-' 



K cy 



"1 

r- o 


S oi 


CT> (7) CO 3 O 


in CM f^ (D 

RI £ i: 8 


o 

3 


in ■>)■ 

CM 


CO CO 

S8 


in Tt to T- Oi 
to in CO »- r- 

^ O *- (D CO 


r^ in en in 
CO 1^ in O) 


CM 




T- .- 


t- r- (M 1- CO 


CM CO CM 


T- 



CM O CM to 

in in in CM 

rC in in in 

CO C31 OJ 00 



inTCM-^Op Qf^-COOl-^ 

cDcoin^tD in»-cof^o> 

coina>OTCM otDoocooo 

^' CO' Q Q CO' 1-' O) O' O) CO' 

i-cDOtoco inoooO'- 

r- CM t- CM r- j- 



S(D 3 o 

CM CT) in 

CO (3> in tn 

cm' ai o' co' 

1- CM 01 r- 



I CD *f^ CO in CM r- 

co o CM in CM r^ 

I o ^ en to CO CO 

^ CM O co' O CT) CO 

I CO in CO CO 1- 

■CM y- ^ 



■a 




0) 




3 




C 












C 




o 




o 




i 




E 




o 




u 




c 








w 




M 




o 




^ 




o 




■o 




a» 








en 




3 








T3 




< 




^_ 




O 




0) 




N 




(0 




>. 




n 








vt 




E 




0) 












X 




ra 




H 




■D 




C 




(0 


i" 


^ 


ra 


V) 








c 


.^ 


0) 




E 


T3 






(0 


t^ 


n 


3 






T3 




< 


E 


^ 


(1) 


0) 




E 


w 


o 


c 


u 


(-) 


c 


t 



r* 5 CO CO 

*t CO CM 3 

O) O) CO CO 

h-' co" r-' ^' 

CO O) S- Ol 

CO «T to »- 



(D Q 3 in T- 

*- CO O) tD r-- 

CO •- OD CD ^ 

^' ^' in r-T to" 

ci o I** CO cy 

O) »- CM OD h- 



'-CMCMCM cgcgncor^ 



S<o -q; to a> 

tn CO CO to 

oi o Ol O CO 

to (T) 1-' 1-' O 

r*- h- CO CO CO 

rt CO a t^co 

^' r-" to" CM ^' 



S 55 



•- g- o> 1- 

CJ) (7) CO CM 

CM CM CM in 

iri cm" cm* co' 

»- Ol CO CM 

1- ^ in 1^ 



»- CM in CO 1- 

O CD CO O O 

CM o CO oi in 

iri cm' o' 



CO < 



CJ) 



CT) O CJ) T- 

uhi •- t-^ CM in CO 

CO* cm' cm' cm' cd" P) 

to CO CO 1- CO N 

CO to QO CD 1- K 

Tt r-' in cm" ^" «T 



CM CM 1- 



5i -r^ -r^ r- rt cm ■^ CM ri (O K Ol »-: m 

to to ^' to to* co" to" to" to" 

incocMto omcocMCO 

CMCMCOCM cocMinmo> 



I CO CM CD O 

I CO in in CO 
in CM 



s 


1 


8 


s 


in 


3 


CM 


Si 

cy 



CDtDtOCT)0 --OCO^tD to 

'-T^CMT r-.'-COCJ)CM to 

inooocM^ co'^^min co 

o* iri 1^" cd" •-" to' to' cm" co" o" (j> 

OJ^to»-co oocoinmco t 

cMC^jinmo) ^incM to 



to CM ^ tD 

CT) CO CO CM 

CM in o> CO 

^' r-' ■^" o 

r^ T- ■^ CO 

in CO ti ID 



CO to »- O (D 

tn CD g; in ■* 

CM 00 CO C7> in 

CM 1^ oi o r-' 

f- ■C CM CO CO 

CM r-^ CT) CM to 

cm" cm" co" •^' o" 



in r^ (71 o f^ 

o O) o r- CO 

00_ "S- O CM OO 

•-* t' co' r-' co" 

CJ) CO CD O to 

in CO CO CO h- 

r-" K r-" o* CO* 

»-'-.- CM 



8 


o r- 

as 


in 


CM CM CD ■'- 

S Si 1 Si 


in 


SSSSio 

(7) CO CO CM CO 


1 


■^ CO 


s 


Hii 


§ 


to O 3 CO CM 
CM g O 03 Tf 



O 


in 




cn 


cn 


CD 


to' 

s 


r- 


CD 


m 


^ 


r^ 


o 


in 


m 


m 














s, 


















CO 










to 






■^ 


CM 


f^ 


r* 


in 


n 


cn 


r^ 


m 


cn 


in 


O 




O) 


tn 




CM 


o 


a> 


CM 


s 












s 






















1 










CM 






to 




in 


m 


r- 






y- 


r- 


,- 


CO 


^ 


o 


r-- 


p«^ 


r^ 


o 


CO 


^ 
























" 




^ 




" 


<n 






s 




m 






m 


A, 




m 








s 






K 










s 




















CM 




























f8 


in 












tn 


r^ 


3; 


on 


rvi 






































"J 


■^ 


in 


in 




00 


to 


CO 




^ 






O) 



8f: 



£2 R! 

CM CO to 


ss 


CO ^ CM CO r^ 
r~~ to CO ^ CT) 


(O 


in 

3 


ss 


in CM 
CO in 


^K 5j 5§ S 

Ci »- ■T 00 CD 


o CO •- in h- 
o> CO O) Q in 
n to CO to r^ 


5 

CO 


T~ in CO 
in o> r^ 
to in ^ 


?s 


in CO in CO 03 
CT) 1- r^ CO CO 

CO CO CO CO ♦- 




in 
o 


CM 


CO ^ 


in r^ in CD ^ 

r^ to Q CM £71 
^ -^ O O CM 


^ r- t7) h- »- 

CD CO »- CT) to 
CO CM 00 r^ t- 


s 


r- 


»- CM 


*- CM 1- T- 


n 








^ 1- CM 


T- CM •- •- 


^ 



CM 


CM 
O 


CT) 

in 


Si 


g 




?^ 


CM 
CO 


CT) 
CM 


to 


in 

CO 


cy 



in CD »- OO CD 

CO CM <- CO CD 

»- -T '3' CO r^ 

iri ■*" r-' ■^" I 

CO CO in to I 



St^ cn oo CM 
CD o 3 »- 
to (D r^ o in 



in CT> o CM 
in ^ in CM 

CM O OO CD 



r* in r^ CM in 

o r^ in ^ in 

O r^ CO CM CT) 

o* t-' cm" ■ " 

CO CO in I 



CO h- CO o >- 
CT) r- in T- CT) 

■"J in in o Tt 



% o 
cJ co' 



r- Q CO CO 

OJ O CO CO 

■<f CJl o t- 

cm" to" g;" cm" 

r- Tf CO to 

O) •- •- tTl 



O) h- CO oi in 

? CO O 00 to 

■^ to CM Ol 

r-.' oo" T^ h-" co" 

K r- CO »- (O 

co co co •- co 

^" cm" co' 



(7) o in to to 

to ■^ T- <- CO 

CO »- C0_ CT) O 

O" m CT) iri ^ 

in o> Q CO p 

in CO o CT) o 

cm' ■^* ■^* T-' co" 



in r~- to CT) 3 

0> 00 CO ^ ^ 

^ h- CT) CJ to 

co" O r-* tri o* 



cMinf-cD inincDi--^ o 

8r~ f^ IJi OlOlf^CO'— O 

in^T- r-cMr-CMin eo_ 

cm' o" ^" to" o" cm" to' h-" CM 

— ^ ■" — ooino at 

CO Ol CD CT) O 



3 S o 5 io 

to CO to CT) to 



T-" 1-" co' cm' ^" co" 



CM 



r- CM oi to 

CO to ^ in 
CO •- (5 CO 



■^ O •- to CD 
CM CM to CT) O 
T- »- CM CM in 



> in ID 



S 03 K 

CM CO ^ 



CO r^ 

CT) 5 

O CO 

cm" 'T" 

OJ CD 



r- CO o t- 3 
1- 1- in (j> o 

.- .- CM CM in 



CT) h- *- 

CM in in 

o" ^ h-" 

CD oo K 

CM CO T- 



3 


■n 


O 


F 


(0 


CO 
cn 


(0 


o 


c 


■D 




Q) 


3 




^4 


n 


u> 




oc 






si: 


F 


< 


^ 



incocotn 0)CMcoco5 

— (Dr-^ ooin^r^CT) 

(Din^ OOCMOOt^CO 

CD 00 ii' o cm" to" tD" iri ^" 

(Oincoop toq'incMin 

I CO OO CO CO ^_ CT)_ CO o o 

r-' r-" CM* co" CM* iri 



SCO 
in 



CO 


CM 


CM 


? 


s 


s 


1 


3 


O 00 


in 

(D 
CM 


in 

CM 




8 

CD 


o 
oo 


o 

3 


CM 
CD 


CM 
CO 


r^ CM 

CD CD 
CD CD 










•- 


•r- 


CM 


CO 


*- V 



to CO CO in 

to CD »- CO 

tD o in 1- 



•- in f-^ n lO 
Tt ^ 5 1- h- 
»- 1- CO CO in 



' to O CO (O ^ 

?tD CO « m 

CD CM_ c»t ^. 

iri CD O O CCJ ^ ^ 

So o> in CM o» 



StDcO'j' in^oino 

tocO'- (ppoor-op 

CM 0_ 0_ CT) ^_ o i-_ C\l^ in 

co^cor-' QQ3®^ 

tor>»cM*- co^coor^ 

r- 1- »- 1- CO CO in 



o) in 
in" r*-" 

to "T 



"<f CM 

in to 

O 00 



4^ 



ra = 




g a 




O ^ U1 ^ 



u - - 8 

o in Q d Q tn o o o '-'- 
ojtNjc^'t'n f^T-ojini- 



Basic Tables 



31 



CO CT) CM CD ^ 

S •- CD S (O 

a ff) r^ ■v <o 

oi ■^" ^" o f^" 

CM CO f^ CD g 

CM •- f^ in rt 



CO 


g 

^ 


CM 


CO 


1-^ <y> 




CO 

9 


CO 


CO 
CD 


in 

CO 


in CO 

38 


(X) 
CO 


CM 


CM 


CO 


^ 


CM -- 





00 f*- in CO 

SCO 'T CO 
T- lo in 



(^ Q m h- «t 

in o CD »- in 

m ^ CM in in 

CM CO •» y- CO 

in o r^ in CD 

in •- CO in •- 

y~' ^' cm" cm" co" 



I 5 S 

I 1^ CO 

5 co" 



(d CO d> 



gs^ 


^ CO CM CD CD 

i S S K 8 


H 


rS CO in ^ in 



^: «- ■^ COCOCMO) '-QS 
CD O* CO "-^"-S •-CT>CO' 

in Qo o'^f^KcMcoco 



CM t^ en CD 
CJ oi CM in 
T- CO CM in 



Sep CO CO CM CO CO in I 
S f^ »- CM m CO cj) ■ 
Tco cocoin^in •- 



■o 
a> 

3 
C 

C 

o 
u 



E 
o 
o 



m 

(0 

o 
O 

■a 

52 
w 

3 
< 



0) 
N 

(/> 

>> 

(0 

£ 

0) 



■o 
c _ 

(0 w 
U o 

© ° 



.= S 
"O £ 
< £ 

E a 
o i 

O o 

C E 



CM 


^ s; 


fc 


S 


in r-^ 


$5 

r^ CM 


O n CM CO in 


CO 


CM 2 


.•i^ 


in 


at o 


SRI 


& RStiJS 


•- 


CM 






CM T 





h-cDCDin --cossui 

cDincom T-tDcoa)« 

»-r^mo cocDC3>r-*co 

• r^' CM* co" t^ N-' Q" CT) co' 

^ m r- ^^incMt^ 

T- *- *- CM CM CO 



CO CM C7) 

CM in CO 
cJ in f^ 



incMCMr- coootoin 
coo)coo T-^toocor^ 
^^coin t^co»-inoj 



Sin coo)coo T-^t — _ _.^____ 

CO ^^cDin r^co»-inoj o>eD'-cooi 

CO CO ^" oi iri u> a> cri co" QO' eg ^' o co" co' a> op 

CO CO coinco^ ^inr-r^cvj inoin^ co 



Sm m in in CO 
o Q ^ ^ CO 
<M CO o at ^ r- 



2 



CD r- O ID ^ 
CM •- ID Q f«- 

r^ o CO oi K 



coco (Dcnor*-o iqcdcocj) 
it-eo ^mh-h-cM inoin^ 



Sin 1- 
I '- CO o 



r^ ^ »- ^ CO 
CD CM p^ in CO 
»- T- CM CO in 



to r^ r^ cj) o 

rt (D CO -^ CO 

00 CO O ^ CM 

o" ^* ■^" ey> o 

CO •- CM n Ol 

■^ r^ in cy CM 



o 3 ■-- to s 

CM CO Tj- ^ CO 

in CO c7> CO CM 

(D ^" in r-' cm' 

(O , CO OJ 00 



CD CO 00 — CO 

CO CM 5 2 in 



!S- 



to to ^ t- O CO 

r* Q CO ff> r- c» 

in o CD '^ »- ^ 

r-" cm' r»" r-" cd" o 

CM O ■<- T CD o 

^ r^ in CM CM CO 



^ O CM to 



cMCD^coco cocMOinco CM 00 a)cofv»- CMOQCMi^ coinr».^»- 
CDt^^in^ o>^(0»-^ o> CD tococvjin cMh«-or^to oicocooico 



CM to 

O" iri CD' CD' O 

CO ^ r^ to »- 



^ 


o *- 


SI 


z 


in V 


io 


CO 


^ 


00 


CO 


CM 


r- 


o 


to 


CO 


K U 


s 


CD in 


S 




OJ T- 


s 


s 


s 


5i 


s 


s 


o 


s 




s 


oo tn 



I I I I I I I M ? 



■ CM CM 
> CO CO 
) CO CM 



I I I I I I I I I 



CD r^ CO 

cm" l^i' CO* 



s c 



O) ; g- CO oi 

00 r*. o> r^ 

h-' T-' co" co" 

h- CO CO CD 

■"J CO r^ to 

eg' cm" r^' co" 

r- ^ CM 



"5 



Q a 



I I I I I I I I o S ' 



CM to 1^ 

h- CO 3 
CM in c5 



I I I I I I I I I 



s 


s = 


238 
522 
044 


o 


f= 


w rt »- 



(0 


f 

en 


3 




O 


F 


(0 


CD 
t/) 


■ ■ 


r 


(A 


o 


c 


■o 






3 








0) 


s 


cc 




m 


^ 


F 


< 





I? 

z 



r^ CM -^ CO 

CD eg CM T 

CD CM eg in 

co" iri o q' 

eg r^ CO CO 

*- CM CM 



Q CO »- CD oi 

CO f- »- eg »- 

h- CO CT) r^ O) 

O co' co' CD O)' 

00 CO Ol CM CO 

CO CM ^ CD ^ 



to o eg CO 



CO I 



in CD in CO ^ 

CM r». CD 00 1- 

O) to r- 00 ■<»■ 

^* 1-" cm' 



0)0 CM CO CD CO ■^ 

ini^f^ ointoior^ 

o" K ro CO cm" cd' co' o" 

h-f^o intoh*CM»- 

f- CM CO CM ^ to ^ 



o OJ oi in o 

o -^ in CM CO 

to O) CD CM CO 

1-" in" co' ^' cm' 

CM CO CD CO O 

CD (D h- CO ^ 

^' ■^" cm" 



o 

s 


O -^ T- 

sis 


s 

r- 


85 


a is 


CD o r^ OO 
to »- K. to 
O) to T -5 


CM 


■^ O cm 


CJ) 

in 


Sf: 


3=?S 


CO CM O CO 
r^ CD ■'T 



8 I 





3 


CD 
CM 


s 


§ 


s 


in 


s 


CO 


3 



CM ^ CO in CO 

0> CO to ^ -^ 

in in to "I in 

oo' eg" o oo' ■^" 



CO in to 

^ CO CJ) 

iri T^ iri 

CM to eg 



O to CO O) CD 

in to •- »- CD 

CM TO o f^ in 

iri co" Q in" co" 

CD o «5 oo CO 



O) o cp in 

CO »- o »- 

CD CM »- (O 

to" CO ^' CO 

CM in »- to 



I *- »- 1^ 

I 3; CO to 

CD CD_ h-^ 

cd" oo" 3 



O CM r- ■•- CO 

3 o r^ to 

in h- in o 

to cm" 3' co' eg" 

in o -^ r^ CO 



I ^ T- r^ <- in CO to 

> r- in in to CM CO CO 

I h- CO CM_ CD CM •-_ ■r- 

' CO to CD C> ^ CO CO 



CD ^ in 
in CO CM 
o in CM 



^ ■r- in 



tOtOO> tDCMf^CO'- 

to tr r- r^intO'-co 

CM CM r^ CM CO 01 •- O) 

1-^ ai tT to 01" to' r*' r^' 



00 •- •- 
CO CO eg 
o in CM 



CO = 



O) o 



o o 

888 

", iri o 

O •- CM 
O ^ t» tfl 



o o I 

881 



S 

o 

8 I 8" 8 I 



inooom ocMin 



' S 5 



in I-* •- w «« tf> o 



a? 3 



C 3 3 



■O TJ T3 T3 -O 
C C C C C 
3 3 3 3 3 



■O C C C 
C 3 3 3 I 



8' 



00 00000 

8 8 8 8 8 8 8 

iri o" 

_ '- CM 
^ W «/> 



o o in 
•<T in r^ 

fA tA <A 



§888 

o CM in •- 



T3 T3 



<D<ua>,- ____ 

■O'D'D'O'O -OCCC 

ccccc ---- 
3 3 3 3 3 



C 3 3 3 I 



8 88 



o in o o o 



: 8 8" 8 



'WW V* f 



H. o in o in 

in »- •- CM CM 
) (A M (A M (A 



CA (A 4 



8 8 8 5. a 



32 



Individual Returns 1991 



3 
C 

C 

o 
o 



E 
o 
u 

c 

v> 
m 
o 

O 

■a 
a> 

♦«• 

(0 

3 

< 



0) 
N 

>. 

of 

E 
o 



X 

(0 



(0 <;; 
W o 

I? 

Eyj 
*.? 

as 

< g 

E i2 

o § 

O o 

C E 
— ro 



O E 
in a 

</) o 

C -D 

Ql £ 

<l 

]^ 
'': ro 

^ w 

« = 



8 CO CO (O 

CO N r^ 

(D OJ K-_ CO 

^ -v' cy o" 



r^ (O CO r^ : 

S t 3 S 




1- ^ CM o 


cy r^ 



CM »- O) CO 

2 sss 



I o CO r>. CO *- 

I CO CM CO CD in 

*0 Ul '-. ^. CO 

cm' •-" co" cm' en 



CM ID 

in a> 

CO CD 



3 3 S 



C3> 1- O lO I 



^ ^ t- »- CO 



§'^ ^ in CO 

to »- •- o 

^ o o in 

iri o co" cm" o" 

S CM 3 in in 

oo cO CO (O 



s ^ 



o 


S 8 

in r^ 


O 
CM 
(O 


CO ■- 

in CO 


O CJl <o 

r- o CO 

(7) CVJ ID 


CM 
CO 


fell 


CO 


T- h- 

CM ■V 


S 


83 


CO (D r^ 

•- CO O) 
CO t- -<* 


§ 


f^ CD CO 



3 RI2 :: 



CM (D ■^ *- I 



i-»-r^ cooir-inoj or^r-coip (p o 

r^com ^i-cMtD"- -^oicnin^ o o 

r ai iri (£> ■«■" ^' ^" ts-' CO cc) >ft »-' 

ioicja>co eO'-i/)»- u» 



1- 00 CO CO 
CD h- -C- CM 
r^ o r^ CD 



S iQ 2i 
CO o o 

to CD t^ 


CO 


CM 


Ss 


CO 

3 


CO 
CJ) 


CO 

3 




sas 


s 


£ 


CO ■>»■ 

00 •- 


3 


CO 


00 


9 



y- 


f-, 


i 




^ 




















s 


^ 




T_. 




r- 




r\i 


r* 


I?i 


^ 














s 






































^ 




o 


CM 






CM 


CM 




t 


CD 




CD 


Oi 


in 


o 


CO 






m 


in 


CM 


in 


in 


tn 


1^ 




in 




in 


i 


fO 


(0 


s 


h- 


r- 


1^ 


h- 


m 




r^ 


en 


r^ 


N- 


CO 






3 


s 


ID 


■* 


s 


CO 


di 


CO 


in 


^ 


^ 




a 


in 




8583 


g 




' 


" 


' 


" 




CO 


CVJ 


(D 


CM 


CO 


CM 






8 
















CM 


CM 


(O 




'O 


r^ 


m 


m 


CM 




in 


fM 


Ri 


r> 




<n 


tn 


CO 


CO 




m 




ro 


in 


s 


rT) 


^ 


in 






ro 








a 










in 


en 


(O 


CO 


a 




m 


rg 


en 


CM 




in 




o> 


CO 




o 


CM 


CO 


r»- 


in 




CNJ 


pj 


en 


* 






1^ 




CM 


N 






o 


Ri 


h- 


? 




CO 

3 


s 


3 


S 




O 


3 


CM 


T 


O 


in 


CO 


CO 


3 


s? 


in 


^ 


n 


?^s 


in 




CM 


CM 


CO 


CO 


(£> 




Tf 








« 










CM 




t'j 









o 5 3 r^ CM 

0> CO CO CM CM 

^ in in CO CI 

m' r-' o" CM r^ 

•- m Cd CD T- 

CD_ CO o, in ^ 

CM co" cm" 



in CM CD in 3 

O CO 5 CD CO 

h- (D CD CM CD 

ai <D r^ -^ o" 

53 2'^^ 



CO CM in CD 

^ rr ^ to 

»- r^ to oi 

'J in" oo" K 



in ^ CM (?> CM 

O S CM to O 


CO in o CO to 


i 


3 


in 
o 


8^S 

CD »- O 


CD O r- CM CM 
r- CO CM to CM 

Tf oo ■tr r* o 


CO ■'T to in CM 

CM to 1- CO r^ 


S S S ?i s 

o a> o oi CO 


CM to O to O) 

ID ■q- O CM in 
CT) to r^ T in 


CO 


in 


CM 


CO r^ CD 


r- CO in CT) -^ 
CO o in oo -- 

0> O CO oo CD 


r- to CD CM to 
^ CM op CM in 
(D CD CD T in 



^ ^ r- J- ■•- m 



■^ CO »- 1- 



is 

z 



s 


§ 


CO •- 

CO 5 


s 1 


gfcS 


§ 3 1 


s 

in 


Si 

CO 


ffi 


s 


CO CO 


cy cy 


^ O CM 

■* ■* to 


ssS 


CO 
CM 


CO 



3 

CD 


r- 1^ »- 


a 


00 CM CD 


3 


CD CM CO 
to Op CM 

to to h- 


in 
in 


3 

CO 


- 


rt r^ ?^ 

t- CM CM 


in 
to 
cy 


CO CD CD 
Tj- m CD 
CM ^ CO 


i 


CD Q CO 


CO 
CM 


CO 



|s. S 



T- o cy 00 

CM_ CO ^ in 

oo CO ^ CO 

?r^ t^ CD 

_ ^_ TT r^ 

'-' ai cd' to" 



CO •- ■- 1^ CO 

1-" N-" O CM id" 

SCO in •- CM 

CO CD in in 

N co' co' o o' 

»- •- CM CM CO 



CO O O) CD CD 

r^ CM ^ r- « 

in CD CO N ^ 

^" iri iri cm" to' 



CM to' 5 

83 S 



CD CO in CD CD CM I 

1^ ■^t T- to »- to I 

■<t CO in ■^ in h- I 

oo" ^ 3' 5 f^' "■ ' 

CM to CD rt CO 

to ^ (D 

^" co' iri 



I r*. CO CO 

I in ■* o 

in IX) in 



■ CM -^ ■T ^ 



h- tD CM CVJ CO 

CO r^ 5 CO in 

O) a> oo to CM 

o CO cd" I-* iri 

CM cy to Q -^ 

CO o cy o 10 

»-' o" co" »-" 



gj in rt g- 



rt CO to iri 

CD tD* CM CD co' 

1^ »- to 1- CD 

to »- CD OT 



CO CM in •- to 

to in CD O) -^ 

r- o o CD in 

cd' cm' 1-* cd' cy 

n :^ o ^ CM 

r-._ CO CM CD CM_ 

T^ T-' cy ^" cm' 



to to in in •-_ ^ 

SCO" ■■J-' o cd' oi" 

O 1- CM »*- 

to in T- CO 



SCO CD CD 
S n o 
m CO rt in 



o in r^ '- ( 

Sn CO o I 
rt -- CM I 



I 00 a> n 
I in a> *- 

■ in o y- 



SCM 
o 
CD in 





CD 


1 


CO 


00 

5> 


Si 


CM CM m 


cy CM 
•- r- 
CO in 


CD 


8 

CM 


to 





8 


i 


§ 


g§ 


CD in OJ 


t- r^ 
to CM 
CH ■<»■. 




in 

Si 


to 


w 


:;: 


00 


O) 


CD h- 


gSSi 


1^ CD 


CD 


cy 


'- 



»• (^ tOCMCDCO ■vof^into 

$K r^cMrtS QOTinT-T- 

S CO in o> ^ in 01 00 ■^ o 

iri -^^ ■^' to" cd" in" — -" — * — ■ — ■ 

r> CD CD S CM o 

10 CM_ ^ in 



CO CM 00 CO n 
in CM in to in 

1- CO CO T- r- 



■ »- O) ^ 
. CD CD 4 
I r^ CD rt 



in CD in ■ 

r- h' n CM CD 

CM to ^ O) h-_ 

r^" cd' u) cm "-' 



s 


8 

CO 


S3 

CD CD 


CD 


g 


CM 


1- h* 
rt CD 
CD CD 


rt to 

OJ r- 
00 CD 


CD 


in 

CD 


1- 


i 


CM 



tJ> 


CM 

$Si 


in CD 

S 3 


00 




CM 


CM 


CM 


»- 


T- CM 


'- CM 



uS 


iQ 


CM 

in 


t 


tn 


f^ 
f 


CD 

cy 


^ 






S S CM 


3 


■«)■■» CD CO CD 


CM N 00 


S 


CD CD CM CD n 

ie?S!S5 



3 CD h- < 

r- in »- 



^ »- CM •- CM 



".mo 

G T- OJ 



8 

O 
OJ 

to 

a CD O ^ ^ m 

i S 1=88 

C -n X i^ a^ X 

2 

e 



tf> *rt to I 



8 8 1-8 8 8 



8 

O 

8 

« « « « « •$ 



D =) U 3 3 



_ c c c 

C 3 3 3 I 



8' 



Rino ingooin 

Of-OJ OJCO^UJI" 
•-WW W W *fl (« I 



p in Q I 
w cy rt ■ 
v> w <A < 



C3 in o Q °. 
i7) h» .- cy in •- 

iA W W «A W W 



W Vt V> t/i 



__ __^^^ _____ 

3 3 3 

S § s 

<A tA W 



8 8 8 ^ 

CM tn ^ S 

trt tf> w o 

s^ s e 



S 8 8 8 °. 

r^ »- CM in ^ 
tf> (/» w w w 



Basic Tables 



33 




34 



Individual Returns 1991 



•a 

0) 

3 
C 
'■^ 

C 

o 
o 

i 

E 
o 
u 

c 

w 

M 
O 

o 

o 
w 

3 
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< 



0) 
N 

0) 

w 

E 
a> 



■o 

c „ 

<0 o 

<1) o 



.2.8 

•O £ 

< s 

c a 
o i 

O o 

c e 



S i^ 



oi CO in »- 

(O ^ CM CO 

o •- »n o 



cJ oo" co" to 



in to oi '-; 
to* CO ■q-" o 



in CD cj> r^ ^ 

oi in CD to r>- 

m in in co_ in 

to' r-' o> o cd' 

Tf »- CD CM ^ 

r^ (D ai in p^_ 

Ol f^ CO OJ »- 



o CD in g> in 

O) (D in oi oi 

o in ^ (O ■■- 

cm" CJl to" CD 3 

CO 5 to in CO 

t^ Oi m CM r- 

to" to" r-" 



CD in o in 

.- in CM o 

CM_ to CO to 

to o> ^" <o 

CD CM C\J CO 

CM to ^ ^ 



CM tp CO CO CM 

I- O CO O CO 

CM CM to O OJ 

co' to 00 iri r-." 

tj> Q r^ n fo 

tT ui t>- -i UJ 

oj r* CO O) T- 



co m cj r- •- 

O) CD o to Q 

r*. o to CM o) 

to" in o CD to 

^ CM CO in CO 

CT> CO CM T- 



S 2 



to r- to 2 

CM K. CO o 

in Tf in to 


■^ 

■^ 


s 


^85 

(O CO CD 


CM in 


to ^ CO o 
CD in in o 






CD r- in 


si 


% 


h- 
f^ 


3g8 



as 

1^ CO 


i 






CM 


S 


in CM 


(?) r^ to 


as 


CM CD in 


CM t7> 


CD CO 
CD ^ 


h- 


(0 

5 




tJ> 
CO 


i 


SIC 

1- Ol 


CO O CO 

^ in CM 


1- in 


CO O CO 
CO CO 


CD rv 



^ O 5 CD CO 

CO ^ 00 r»- CO 

to CD ^_ r-_ *-_ 

o r--" CM O) O) 

o> o o (3) r^ 

h-_ ^_ tM, tM, O 

cy CO' to' cm' cm' co' cm' cm* 



r^ r*. r^ in 

SCO oo in 

r^ CM CO 

to" o" ^' co" 

ID •- CD in 

CD 0> ^ O 



r^ in ^t CO o) ^ 
^ m in CO CM 
t^ O ^ CM CO 



13 2 



a 



2 a 

(D CM 

tj) cm' oo' O 



^ ^ CM 



CM r^ CO to CO 

CO (3) ^ in CO 

CD. ^, O t^_ ^. 

iri ^' CD O) 01 

in in K Oi q? 

tD O ^_ CM O 

cm" cm' to' cm" cm" 



in ■^ -q^ CO O) « 

CD 1^ in CD CM CO 

CD CD ^ CM to <n 

cm" lO to" cm' o 

r- CD -- CO 



CO oo n 

CM •- ID 

in in ^" 

to r^ in 



CO 
CM 
O) 


s 


m 


s 




S 


s 


CO 
CO 


in 

Oi 

in 


CT> 
CD 


a 


CO 


to 

in 
o 


to 


CD 


o 

a 




in 


in 


i 




s 


en 
in 


to 






§ 


* 


CO 


CD 


CM 


s 



01 oo_ in ■r-^ 

in CO ^" o to' 

CO ^ w oo to 

O) f^ to O CO 



oi CO »- in 1- 



■<T in CO o 
CM in h- »- 
h- r*- O) to 



»» r- h- in 



in to CO *- o 
cm' cm' t' co' to' 



CM 5 i~ CD r^ 

CO 3 to K o 

^ Tt to" •^' o" 

CM »- Ol CM to 

^ 00 in CM to 



CM CD in a> in 

to 1^ 3 r- -c- 

O ff) CO CO T- 

CO CM oo CO CT) 

CO O Q -^ f^ 

r^ to o o) »- 



) in »- CO »- 

> ffl 00 CO CM 

) in »- in CO 

r Q cm' cm CJ) 

■ O en CM CM 

■ OO in CM to 



ss t a 

CO r^ CM CM 


d Ol ^ 
CM h- *- 


CO CM 
CO CM 
CM »- 


s? 


O) in CD in 
to O CM o 


O CD CT) 
CM O to 


4 in 


SK 



CO o o> 
to in rr 
r- *- in 



tOCpT-CD OtDCOt-Tj- COCM^'^in 

i-inoco r^^tooip- co-^cocO-r 

CD o r^_ o o) m -^ to co_ o r- to ■^_ in 

to' cd" ^' O CO iri ^" co" CD I-' 1-' h-' XT tM" 

, T-tooo t-oto'3'in inin«- 



CM oo r^ 

■g- t3) CO 

[^ to in 



S 2 



SCO O) (^ 1 

CO in h- r-- 

■^ CM CM CM K 

K o* to" cm" in" 

CM r- CD 1- *- 

r* CO cm "«■ to 



in CD »- f- 00 

CO CO ^ K 3 

r^ in to CM o 

in o rt ^ CO 

in to ^ *- •- 



S S rt 

h. CM to 

m <-' in" 

s - " 



g§p 


Q 0> <D W g 


J^ 8 S 3 

CD CO O CD 


spg 


11^ 1 1 


in o S rt 
in CO •* »- 



d CO in CO 
CM 00 ^ in 


in 

CM 


in 

C7> 

to 


00 
CM 

to 


in CO oi to 
CD r^ t- en 


8 


to 

tM 


CM 



■ oo 5 

CD O 



CD o) O) in 

to to r* CM 

CM to •- »- 

o ■^' cm' f-*" 

tM tM to in 



■* o in «»■ o 
r-' o t-^' cd' cm" 
cj) r^ *- C7> o 



oi in CM CO 

00 CM (3) K I 
to to CO ^ ( 



V 




3 




o 


F 


U) 


to 
t/) 






vt 


o 


c 


■n 




Q) 


3 




t5 


S 


cc 


0) 






:n 


F 


< 





15 

Z 






to CD CD O CO 

5 in in oo CM 
o) o "- en <» 



SCO 1- 00 to 
t- to 1^ r^ 
in *- in r^ r* 



OJ "-CMcoo en^to 



t^ CM CD 1- t- to 

CO O) »- to tM tp 

to r^ N o in ^_ 

■.- o) »-" in to' o r*^ 

CD ^ •* CM •- •- in 



CO CD o 
in CM CM 

. o tn 



(7) O) -^ in 1^ 
o <- h- r^ CD 
dh o to in CO 



CO CO to o 
to O CM O) 

oJ o" lii 1^' 



2 S 



CO 
CM 


8 

CM 




O 
5) 


in 


CO 


S 


to 

s 


s 


CD 

3 


CO 

Si 


1 


tM 


oo 


CM 


'^ 


CM 


to 


^ 


'" 


to 


*" 


o 


to 


to 


^ 


"" 





to 
o 


in 
en 

CD 


o> 

s 


8 


a 


CM 1 
^ ( 


§S 


s 


00 

81 


CD 


CM 
CO 
CM 


tn 

s 


•fl^ 


'- 


CM 


^ 


*" 


CM ^ O 


CD 


CD 


■^ 


'" 





Q CO Q -^ CO 

to CM ^ T- CM 

CO CM y-^ -^r to_ 

o m' (J)* cm" ^' 

r^ r~* CM r^ to 

CM T- CM 



to 3 ■ 
in o) I 
tn CO ' 



to CO to in 
en o •- CM 
^ CM m CD 



to CO O CU CM 

<- tn t o CM 

n to ^ •- o 

oo" ^' ^" c?" tV 



CO O) 1- o (p »- 

r*- 1— CT> »- o> 00 

in to r^ r- CM cm 

T-* co' cm' to co' tn 

in CO t in en cm 

^ CD r- ^ o CM 



CD cn 


CM 


1^ 

s 


a 

CD 


■8. 

■9 


5 


§1 


1 


tM 

in 
o 


CM 




01 


in 1^ 
CO <o 


to 
to 


CO 


CM 


in 


ro 
in 


to -T 


CO 


to 
in 


CM 
CM 


f^ 


CO 



SotDop r*oeMco»- CT)tOinoin ^ 

r-ooto (D^»-inCT) r^>-intDco K 

oococo cor^tococM tor^io»-. tn cm 

to' CM K co" to" ^" t-' ^' r-' oo' cm" eg' h-" to' v" 

CMCMCM'- CM'-incO^ f-incM »o 



X 



to 
^ tn 

cu 
0) ^ 

S^ 

CD = 



O) o 

? a 



o o 

888 

°. ui o 

O •- CM 
•- W (^ 
w ._ ._ 



o o o o 



ill-?. Is; 8" 8 

v. E 



8: 



S 



I ^ I 



: in o m I 



•^. o in 
in •- »- 

'WWW 



c c c c c 

D 3 3 3 3 



! rt ■^ S 

'WWW 



eu n -a -D 
■D c c c 

C 3 3 3 1 



S 8 8 8 °. 

1^ ^ CM in •- 



i .- W W W 



o o in o CM in 



? a 









3 3 3 3 3 



o in o in I 



in o o I 
r^ t- CM I 

WWW' 



2 3 



Basic Tables 



35 



■o 

0) 

3 
C 
*•? 

c 
o 
o 

E 
o 
u 



(0 
(0 

o 
o 

■o 

0) 

M 

3 

< 



0) 
N 

i/j 

>. 
Si 

(0 

E 

0) 



X 

■o 
c „ 
(0 i? 



■OS 
< £ 



o 
u 

c 



if 

z 



S E 






■q csj (p c^ 
rt ■>» O CO 
r^ in •- (D 



S P5 S 
Ol CJ> •- 



■ n cj V to 



1- (D »- CT) ' 



I r^ to f*. CO 



»-" cm' cnj co" CO* V co' in co" 



ci o t^ a Oi 

in o) CM t-* in 

O) O f^. 0> CO 

^" CJ CO* cy ^" 



8 0) Q 0> I 

^ CO r^ < 

CM t^_ CJ (D I 

O ID ^ f^ I 

SCSI in o 

_ r^_ CO 1^ 

CO in CO 



i I 



cd 'T m a> oj 

CO •- ^ in CO 

CO ^_ CT> o ^^ 

CO in oi en oi 

s s ? 



^ eg in ED 

CO (T) lO CJ 

e\j in r* cj 

(D q' co' iri 

5 o ^ CO 

5 CJ r- »- 

^" cvj «-" cm' 



5 ff> CO CM 

■ ^' w co' iri 

T- m in CM 

0> CM 



^ ^ (5 CO 



r» (p s GO 
CO in CO T- 
T- to Ol CM 



00 r^ Tj- 
<T> <Q t^ 
CO CO '- 



to o> t-^ r- CO O) CM 

»- CM in T- in oi in 

CD *- f-* CM in CM CM 

co' r-' f»-' CO cm" co" iri 

CO CM in »- a> m CM 

h- *- flO Ol CM 



f- CM »- CM 



p: 2 



SO) lO CO 
CT) h- CO 
1- O) (O (O 



S 2 



CM CO O) (O h- •- 
O) CO <J> »- O) ^ 

.- CM CVJ »- »- 



CM O) CO r^ 

r- CM CD »- 

CM 1^ CO_ 0> 

(D CO cm" ff> 

r- (?) CO in 



$8 



SCO CM in 9) to 

1^ f- Q CO N 

CD -^ O O •- O 

to" in" o CJ) cm" t-' 

in lo CO CO in K 

^ CM »- >- CM «» 



E 3 



£g 



I ? 



O) CO 00 CO ^ 

Sr* CM ■■- CO 

(D CM r-_ 

to" t-T oo" ^' 



O" ^- Pi" ^" r-' -C ■ CO* t" cm to" r-' N ^' CD "I- CO »- to 



8 ^ 



in CD ^ 5 

8 CM (O CO 

1^ to CO 

r--' Q d ■^' 

^ o to h. 



CO *- CO CO CO 

o r~ ^ r^ to 

r- in in in o 

iri o '-" lO o>" 

CM (X) CO to O) 



tDO»-tO T-in^OtD 

ococoin cor*cOt3i»- 



(0 
0) 


s 


3 


^ 


o 


F 


(/) 


s 


■ ■ 




(0 


o 


c 


■o 


kl 




3 




« 


n 


cc 


<D 








c 




< 


s 



0) 5 

CO = 



ocoin tOQ'-ooi 

O 00 CM CM CO CO_ Ol ^_ 

o" co' <ji" to' tn to" «i CO 



CO *- u^ 00 ; 

Si2 ?8 



. in in 
U3 r-._ CM_ r^_ ^_ 
CM *-' to ^" CO 



to •- cfi CM 



CM^-CM^ tooj^coin 
r^cooco ingiT-coo) 



CM rt 

« to 



CO o co_ 0)_ 
CJ) ^ co' CO 
O) CM r — 



CO r* 00 to ^ 

CM CM 00 O 1- 

(O 00 CM CM in 

.-" T-' cm' 



SCM T '- CO 
cm 00 3 CD 

r^ ^ o to o 



oi O) CM »- in 

in 1- [^ N CO 

o o CO CO in 

iri •*" •-' CM* ^' 

^ r^ oi tn in 



I t- to ^ o 

I t- O 5 00 

I CO CM ^_ <Tt 

I o cm' iri O) 

» ^ CM CM in 

) r^ Pj »- -^ 

T-' y- cm" 



o to in r* N 

in CO in to CM 

»- r-_ ^r O ff>. 

iri CO 'd'" to" o> 

t- ^ to CM a T- 

r^ .- O CO o (M 



^ $ S S ie g? 

*- r^ o) CO CM S 



to O) o to I 



2 CM to CO 
CO ^ CO CO 



2SSi ^5 

CO CO CO in CO 





(^ 




3) 


in 
m 


5 












t^ 










en 


S 


^ 


CO 


^ 




*" 



Sin in 

in in 

r- *t ■•- 

(D Tt g>" 

CM to o 

CM CM CO 



SCM CO r^ I 
5 T- to 
(O CO to »n 



SCO to Q i£J 

O o> O a) 

^ CO CO O) to, 

co' CM* cm' q" to' 

r- h- 'J CO »- 

CO CO »- 



iri CM CM CO 
CO ■* CO •- 



s s 



t- CO in 
in •- to 



' d in CO CO 

' in CM o in 

■ 8 ;2 S g" S 



in ^ ^ CM to V r^ 



CO CO CO 

r^ to <- 
oi tn <~ 



V' "^ **^ ^a' >^ at 
(O CO CM O (--^^ CO 

CO co' fC CO CM* iri 



■r-_ CM_ o cn in 

S CM S O) to 
CO CM in CO h- 



O CO CM 

I in CM CO 
I CO CO in 



in o) in »- 



Is 

z 






CM'^CMf^ tocov-coco nQ*6G; 
i- »- CM CO at T- t^ S 1-^ O) in <£> co_ 
»-" tJ) to" cm" o" r- cm" etJ ■^* od co co »- 



^cor^io cDOincM^ 

cj)(3)«-* '"OlGlS'S 

CM CO m to f^. '", ^. CO ^D 

• ^' O) O" Oi" to •- CO CO 



CO r^ n CO : 

SCO CJ g 

-la- CD CO 

co" co" to' T-" 



CO O) 1^ 

^ in 1- 

■^_ to, O) 

o h- CO O) 



S o 
CM ■*_ 

o CO — . - — 

Tf O CO ^ oo_ 

^" Tf" Tj" iri 



O •- f^ <7) CO 

SCO CM 3 ~ 
r^ r^ CO 



O) 3 in 
5 In O) 



r^ lo CM to 
O) CO T- 



, to 5> in CO iri ^_ ^, o> 

m r^' ^" »-' o) CD cm' m" oJ to 

0O»-CM^Q COtOCOCMtO 

rt o m ^, 00 co_ m to »- 

r^ ^' ^* iri »-" ^' 









^ T- f^ Q 


f^ 


CM in 


s 


in 


CO o 


t sss 


a 


SJi 


CM 


CO 
CM 


CO <- 
CM in 


CO in 'T cji 


in 

s 


si 






.- in to 
CM in CO 
h- to -^ 



CM h- to CO 

cJ in CO CM 
CO in CO CO 

Scm" 
CO in 



CO CO CD CM t?) ^ 

to in to o to CO 

, , - CM CO in to CD_ lO 

r^ iri •-" cm' CO to h-' r- 

CMTOt^ tOOCO*- w> 

tt a> o CO CO 



o o o 

888 



O O 

8 8 



, in o 

O »- CM 

O »- l/> w 

8W» w _ 

_ 0) fp 

in ® "o "5 



. 8 8 8 
o CM in '- 



o o o o o o o 

8 8 8 8 8 8 8 



L in o mo 



&55S& s^' 



T3 T3 X: -D C C C 



8 (A 



IS 



c c c c c 



CD3 33333 



C 3 3 3 



e ° 



3 p , 



o in 
.- in <- *- 
«A tA (A <A 



o in Q < 

CM CM CO 



Sin d 



8 8 



<A W «> W ifl «A 



-' ". o in o in 

^ m 1- y- CM CM 
V* *A V* y* «A tf* 



o o 






§888 

o CM in •- 

^ t» W eA 

«A ^ w w 

>_ CD <U « 

<U "D "O "D 

TJ C C C 

C 3 3 3 



:88 

■.- CM 



in »- 5 



36 



Individual Returns 1991 



if 

z 



c\j CO ^ 3 

O CO (O OJ 


»- 2 ^ CO (p 

o 5 ^^ CO o 


III 


gg? 2 


r^ CD r^ eg r^ 
CO CM o op K 
»- <- in ^ f^ 


at ^ to 


t- 1- OJ 


in O) (O 



S3C\| tOQ^OOQ COlDCDCOtp 

TOCJ COOOOO QCOCpCOO 

(or^co inin^cyco iof^^or^ 

r-* o co" tp co' 5" c\J r^" eg" 00 o> o (\I 

tOCMO^ (ocMCicoco ocoincgh' 



Q ffi eg 00 3 
O) OJ ^ o oi 
(D CO ID 1- in 



CO CO dS 00 
»- t^ 1- CO 



So T- 
00 t^ 



CO CO OJ a> 



•- (O r^ eg 



I S5S 

CO 9> CO 
eg' co' ^' 
»- CO ^ 



r^ »- r^ 00 o) 
CO CO O 0> Q> 
T O (O O O 



cocMC3>o6'- lOr^CNj 



CD in f^ CO (D 

T- CO Tf (D in 

T- CD •- p5 o 

(O' ^" en" (d' co" 



T3 
0) 

3 
C 
'.^ 

C 

o 
o 

1 

E 
o 
o 

c 

10 

u 

s 



•u 

0) 

(0 

3 

< 



0) 
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0) 

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(0 

E 

0) 



(0 



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0) o 



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</) o 



0) 

CC Si 

ra 



in 

CO 


ID 


S 

^ 




OT 
S 


sS 


CM 

In 


r^ ^ o> 




8S 


esj 


f^ 


QD 


^ 


in 


Oi (D 


in in 
CM .- 


s 


CM CD TT 

CNJ '- 


^ '- 


ft 



ocoinco incor-co'- 

i-oinco egr^incoco 

01 CO CO.- CDOOcoegr- 

oj" in o co" o> m" co" m' cm 



r- o h- o o ^ 



eg •- CM CM ■ 






So oiO'-'- in.-*joeg ^■^00 

.- .-cn^-cD coin.-^o r^inmi 

^CT) moor- ina)in^m toojr^i 

oT in cm" in" ^' 3' cm" co" in o* 0" 00' 3" in 

CO -^ r*.cocoo mini-co^ -^co 



CO r- •- CM 



Sin r«. Q 
CO CM ^ 

I »- r- CO r* 



01 CD CO 






01 


s 


rvj 



CD ^ in .- tp CD ■•- 

eg .- Q op ^ in Tf 

CO in o CO CO o CD 

(p co' ■*' tp' o" 



■.- CD TT 

^ OJ OJ 

C7> CM 

co' CO* K h-" 

o> (^ o ^ 

CO CO CO ^ 

cm' .-" ■ 



8J^ 

1- CM 


Q h- ID .- 00 

?8 S SS 


eg (P 


3 SSgS 



SCM m CM ' 

in o o 

O CO *- t- 

co' (D r-" K 






CD CM CO OJ .- 

CO CO T (P in 

CO t^_ ^_ r- .-_ 

CO CO 01 r-- r^ 

CM CM in (P h- 



rs. CO T- <~ ; 

S»- O CO 

r- »- r»- 

h-" cm" o>" 00" 

CM O 00 .- 

•- CM . 



(D 

in 

C7> 


5 

OJ 





CD 
OJ 
CO 




CD 
CO 


S 


^ 


CM 


CM 


CO 
OJ 


in 


(D 
CO 


s 



CD CM o r» i\ 
(--.' CM* O) co" 
CM O CD »- 



3 S 



in (p 5 

Sin oi iri 

CM CD CO 

T- in in (D 



Sin CO CO CO 

o CM .- r* 

o ^ 01 CO CO 

iri cm' K iri r-' 

CO T- '!r in CM 

(D r^ T- O (D 



in (p 

(D (P 

o t^ 

cp" T-' 

CO CO 



CO 

s 


CD 

3 


i 


CO 
CD 

n 


CM ID 

s s 

CD b8 

in ID 


S8 

(D r- 

■^* cd" 

::8 


S 

CD 




^ 


CO 


S 



s 


CO 

in 


CO 
tn r- 
eg 


CD 


(p 


8S1C 

CO CM N 


S8 

CD in 


t^ (D CO CD in 


^ 


5 


§s 


eg 


§ 


in CO 

CO (P CD 
CO CO CM 


CO 
CO r- 
in 


ji s s a £* 

CD (D T- 



SO) CO (D m ^ -^ 

ID ID CO o in e 

in 00 r- f CM CO H 

" ■^' co" r-" co" ^' o" 



in CM 

in a> w w 

CO ■•- in 00 



m eg cp CM 

i CD t^ 00 

rt -^ CD OJ 

cm" (d a5 CO* eg' 

r- t£) fX> C\i T- 

tD iD -r- 



? s 



CO CO (D O 

CM in CM 00 

CO eg' cd' I*-.' 

.- in r-* CM 



h- a> OJ 5 ^ 

in o r^ o h' 

^ in CO CM CM 

iri »3-" 01 cp" iri 

00 (P 01 in o> 

.- eg in CO CO 



CO ID 1- in eg 

SO) CO CO h- 

0- CO ■>j in 

8 iri ^' .-' ■<» 

^ p^ .- 

OJ CM 



CO 

in in CO 


CD 


CD r^ in CD 


in CD K 
in cp CM 


to 


CM 

ft 


(D CO 
in 


CO 


si^i 


83 S 

OJ OJ 




T 



O 00 .- CO 

O CO 00 o> 
r*- 00 CM CM 



, to » 



■CM r^ in I 
CD CO r- 



if 

2 



CD f- CM CM 0> 

CO .- o in in 
»- CM ^ CO eg 



CM Tf 00 ^. 01 Ift 
\ iri iri r^" CM* «> 



J cO in 

'- CO 



CO ID 

O) eg 
CO eJ 

S2 



O CO ■q O CO (D 
.- CM CO CD 00 
CM CM CO T CD 



r- \ji ui Uf itTf Uf 

eg CO CO CM ^ T- 



s s 



<)■ r^ <D in 
cm" eg ^' iri 
m .- CD CO 



s s 



.- CO CD in 
in .- ^ CO 

CM in CD O) 



> r- in 

» K CD 

■ IP IP 



in o op I 
CM h* o 
CO CO .- 



eg O) CM 

in CM ■^ 

•- CD CM 

r-' tp' r~.' 

CM ^ m 

CD h- o 



IP CD 



00 in ID CO 

.- CO r^ CO 

r~ (D ID 00 

iri o' (6 00' 

OJ r- o .- 

CO CO *- 



? CD CO CD 


S CO S S 


S S S 2 

eg OJ -^ 


?j CM in (P 
in in CO in CO 



*- CO Q O tp 59 

O •- m CP .- a> 

CM in tp r ~ 

eg' 5' tp' CD' ■<)■' »-' 

r^ o» in Q> 



»- CM ID I 





in CD in 

^ 82 


CD 


^ 


in 

(D 




CM 



in in 


CO 1^ CD 

o> ■^ tp 
r^ in CO 


OJ 


1 


ID 

in 


CD 


■* 



i 



|2< 




§ 8 8 : _ 

o CM in .- 



• v* o 



C 3 3 3 I 



iri o S 8 ° 

(/> V> t/> (/> w 



8 8 8.88 §88S, 

>QQin ocMin»-i= 
i^ini^ T-w«rtWO 

> Vt tA t/t W^^i_E 

jg|ii mil iiifo 



K in o 
o .- eg 
•- v> v> 



C 3 3 



3 3 3 3 3 



-* R o in o in 

^ in r- .- CM CM 

tf> (/> tf) (/> tA (/> 



S § 8 

w <A </» 



S 8 8 8 ° 

r* .- eg in .- 

4/> </> W «0 W 



Basic Tables 



37 



■o 

0) 

3 
C 
'^ 

c 
o 
u 



E 
o 
u 

c 

(A 
(0 
O 

O 

■o 

M 

3 

'•D 

< 



a> 

N 

0} 

>. 
n 

w 

E 

0) 



X 

fS 

I- 

•o 
c _ 

(D » 

- i5 
W o 

= ? 
0) ° 

EU) 

.= 8 

< £ 



in I 



at n io <c 

»- O) » o 

m tD ■^ at 

Sin »-" o 

(D to r- 

O) CM ^_ ui 

CM cJ »- 



r> r- •- m I 
25 CO to 



»- CO a> »- ^ CM 
in •- in •- •- o 
•- (o CO m in *- 



Oi ^ r^. ■>» 5 N 
o r^ -^ ^ CD o» 
I- (O to CM CO in 



I o O) ^ 
O en in 



^ CO . 

in <- tn ^ •- 
*- (O CO in in 



I CO ^ 'q- t*- CM 3 r«- 

S(i IV. ^ .^ ^ to 
T- to lO CM CO ^ 



I ai o oi •- 

I ^ ^ O CM 

o> CM •-_ in 

C*i O CO CO 

oi 5 5_ tn 

cm' CM »-" 



fM 


S 

CM 


CM 








in 




o 




s 


8S 


a 


s 


CJl 


C7> 


fe 














h- 


m 


OJ 


























(O 




■q' 















o 

in 

CO 


8S S 

o in to 


CO 


CO 

CM 


i§ 


s 


S 


in 










m 


0.1 


en CO 


■<T 


■q^ 




cn 


CM 


•- 


(^ eg a> 






S 'V 













E 2 

o § 

O o 

.^ >> 
o g 

0) f 

2 °- 

O £ 

(/) O 

C T3 

I- 

Ql 5> 

ro 

<l 



■ a 
0) S 

CO = 



s 


CO CO CD 


« 


is 


co 


CD 


in 

ro 


■>J r^ CO 




»- oo 
CO r^ 
C7) ■^ 




CO 

o 


to 


SS 5 


in 

CO 


(O (O 
CM CO 


Ol 


-* 



(O 

C\J 


CO 
CM 


g 


s 

in 


R 


CO O O f^ 

t; " 2 S 

CO »- ■^ o 


§ 


5! 


s 


n 




in 


in 
o 

CJ) 


1 


1^ O CD CO 

S 5 r^ o 


r^ 


CM 
00 


s 


oo 


CM 


CO 

CO 


CO 


S 


SS22 


*" 







U 1 



in -q CO ID 


s s s s s 


s 


in 


S r^ u^ 


CO (D CM CD O 










^ o t- in o 


in 


in 


CO CO CM 




in in in "J CD 








CD in r^ CM 


CO r* T r^ ui 








in ■* CM o 


h. in f^ CO CM 









CO f^ t^ »- 

in <- K in 

CM_ o n 03 

iri in in (D 

in in CM T- 

CO CO r^_ o> 

^ CD CO n 



I O) (O 
■ in -g- 
1 CM a> 



o ^ in r- »- f^ »- ' 

d in ■'T (O CO to CM ' 

CD CD »- (0_ o> *'.'"■._ 

CM in CD CM a> in in CO CD CM 

ococo^cD r- ifi m 

CD r^ ^. h-. lo CO »- 

h-" in r-" co" cm" 



F - 

2 







^. 


^ 




CM 














a 




o> 


CD 


h- 
















S 




in 


CO 




CM 









CD CD 

in ^ 
co' (O" 



I I 



11 


in 

CD 
CM 


rs 


CO 
CM 



^ 9i '^ :z ^ '• 

CO O »- CD O 

^ (D r^ m r*. 


• : in f^ 
' • »- in 


«■ »- in CO in 
rt CO to CM 3 


r- -* 



3 S ^ CM CO 



1- CM in CD CO 

R 8 5 S 5 

rC ■.- r*' to' ■v' '- 



CO o 
^ CO 
CM ■■- 



I I 



2S 



■^ in TT CO 
CO ■r- CM r- 
in r- ^ to 



r* CM 1- CO CD 
^ 2 CO CO IQ 



o> ^ *- CM in 

S^ ^ 00 in 

CM o p^ »-_ 

»— ' (D ai in "J 

to *- *- CM ^ 

»- CM »- 



CO 3 I 
CO o I 
CO to 



r^ CM to tn in 

O) ^ — r^ o 

to to in CM r^_ 

r*' co" to o> to 

CM m Ol T CO 

,- ^ ^ »- CM 



I- to 00 l'^ ^ 
to •- »- CM •- 
y- Oi r- 



s 


in 


3 f= 

n to 


CM Q 


o tn r- en 1- 
00 n CO in CM 
in ci in to in 


t3> 
in 


n CM •- 










CT) (D CO CD in 




t; " S^ 


s 


















CO CM 


CM CM CO CM CO 







S ^ oo 
r^ » •- 



CM 3 o 

in o — 

CM r^ 

co" ■r-" 



o^otoi/i in(DtD<p»Q 
tocMOOCMCM coh-r>rv-ip 

COCO^CO*- ^0)OC0r-_ 



to" r-' to CM CO 



to CO CM 
O ■^ »- CM •- 
CM CM »- 



& O 



§88 

P. in" o 

O "- CM 
*- *A w 



o o o o o 

S 2 2 S 2 
o o o o o 


S 


tA 


1 


s 


in 



■g ^ « « ^ 

c c c c c 

3 3 3 3 3 



i # 



-^Roi/i oinooo 
i-inT-»- CMCjco^in 



I 

8 8 8 o 

§ 8" 8 8 

CJ in *- 

T- «» tf> » 

._ £ V » 

01 "O "O "O 

■o c c c 

C 3 3 3 . 



in o ( 



o o o o o o o 

8 8 88888 

irt" r-i in o o o ''^ 

1 1 1 1 5 

c c c c c 

3 3 3 3 3 



O •- CM 
'- *A Vi 



8" 8. 



c c 

■331 



o in Q I 

CM CM CO ' 
</> tf> «A < 



:8 8 8°. I 

^ (sj K ■- 5 



W tf> w w w w 



38 



Individual Returns 1991 



0) 



c 
o 
o 



E 
o 
u 

c 

U) 
(0 

o 
o 
•o 

3 
< 



t 01 



CD in Q o »- 

CO O O CO o 

h-" CO to •-' l" 

(\j m ^ »- 00 



■ cvj (^ r^ 



5 CO 

CM CM 



CM CM 

cm" ci 

cn CO 

CO in 



2 2 SSR 

O CM O CM CM 

in O) cm' CO* 3 

r*. CO in o (D 

CM '- in to to 



r- CM O) to CO 

CM in g> *- <j> 

^ o <j> r^ 

to' tv." co' 



? to CO r^ in 

CJ ^ CM CM 

1^ r^ o CO O) 

o h-' <p' cm' *-' 

CM O O) to CO 

CM CM ^ 00 in 

eo' o in" to" co' 

*- CM ■<T T to 



1^ Q in o> g? • 

SO) CO •- 0> CO 

CO in CO r-^ o 

cm" in CO co" to" m 

f^ »- ^ O) r^ CO 

CM_ »-_ in in (D (o 

r-" CO* to" o to" f-^ 

^ to -V CM CO 



CM 


i 


s 


s 

CD 


CO CM CJ) ^ 


1 


O (D 00 


CJ) 
CO 


CO 

CD 


s 


s 


s 

-* 


tJ) 


r^ CM CJ> r^ 


8 

CO 


C^ CM V 
to CJ> 1^ 

in in to 


oo 


in 


•» 


00 


'- 


»- 


O 1^ CM CO 


•- 


CO CM 







■^ 00 f^ to 
r- (^ (3) 5 


SSRffl 


§ 


o> ro c8 3 S 

to to (D 1- GO 


g 


CD oo a> in 
to 5 CM S 


442 
778 
250 
791 


in 

CO 


00 •- ■^ CO ■^ 
to C7> r^ '- in 
in in to »- 


n 

5 


^ to at Oi 


OJ 1^ CM oo 


'- 


CO CM 


n 



o 


s 


s 


in 


CO in in o 5 

(^ CM in in d 

CD in CO to CM 


r- to -t 




i 


oo 

3 


o 
to 


s 


CO 


S 5 Ol 00 ^ 
CM ■* ■* Oi CM 


<- o to 
in T- 1- 

CT) to tM 




1 


CM 


s 


55 


s 


w o f^ S 5 

r- T- cii cy -* 


s§§ 


s^ 


s 



5 CD CO 

CD r^ 

' CM in CO 

I o cj »-' 

CM in en 



to CO o 

^ C3J in 

O CM ^ 

T-' »-" ai (D '-" 

r*j CO r^ to to 

»- f- CM CM Tf 



in (J) 

S8 


s 


si 


ft 


ss 


i 


tj) in 

K2 


CO 

s 


9 ^ 


w 


SS 


C7) 

to 



s s 



<j) 


55 


s 


1- CO CO CD ^ 

in r^ C7) CO o 
CO CM in xr 5 


r^ a> in 
CM ■^ o 
o CO eo 


CO 


CO 


3 


O O) 

t^ in 


CM 


in r^ CM 1^ CO 


CJ) CM Tj- 

CO en r-* 
in in (O 


CO 


in 


n 


eo ^ 


■•- 


O) r-^ CM eo »- 


CO cy 







tn in in to oo m cm i 
oo r^ O) tJ> en i^ r^ I 
cvj O) oo f^ OJ r- -.J 



r^ ■^ CM 

Sin CO I 
(D to 



^TOCOtO CMOOOOh- COi-fi 

in^f--Q ^r*.incnin loor- 

(OincMO) ^KcMh-, to inincD 

■»!■' oo' O) ai O) f-" cm" CO* *-" to CM 



(A "5 



s s 

*- O) 



SSI 



ij-T-too) mco-iTcoo 
CMco^O) m^inr-^cD 
oiCMCMr^ o^cor^co 



eq O) Tf in i 
CO h- CO to CO 
CM ^ in V 



CM oo CM I 

r^ r- ^ ■ 

CM O) CM I 



CO in CD n in 
in 1- o •- 
O) to oo 



s 


CM 
CM 


CM 


3 CO o 


r^ in r^ CO 3 
in to S CM 3 


(^ CO to 

Q in CM 


to 
to 


CO 

s 


s 


S 


tn 


§ si 


O ■^ CD o ^ 
•- ■^ r^ 00 r^ 
•- »- <T to O) 


III 


CO 


in 


R 






in ^ 5 
*- eg oS 


T- r- to -• ^ 
^ to to in r- 


CM in 
CM »- 







OO^-q-'- CO'-incDCD 

OCDi-O tOCMCM'-'^ 

CMinr-co (DmaOcD»- 

StO' Tf ^" CM •-" ■^" 

tn -^ CM in tn o 

o in o) in *-_ CD O) 

tOCM^CM Of^O-^ii-j 

•-CMCMCM CM'-CMCMtO 



; s § 



S 00 in CO ^ CO tp 
3 CO CM 3 ^ * 

in to to o CO ^ w 



CM CO eo ■^ 

gCM tn 3 

_ ^ CT> CO 

ai cm' ■5" (o* 

CO CD 3 

o in tM 

t^" r-" to" 



> to »- CO tn 
■ in Q S o* 



in T- to in o 
^ o to to o 
»- to in o in 



eo t^ CM 
to to o 
O) r*- O) ^ CO v.* 

»- T- CM CM CO -r- 




s 

CD 


in 



CO N 


g 


in 

ft 


f^ 3 

CO en 


<- 


in 


CM 



o^t-jacD r^in'^ 

KScMinin cm5o) 

in to r^* o* 

in ^ O) •- 

^ to ^ CM 

co" 00' ^" q" 

*- in CD CO 



CO en 'T 

isf; 



^ en *- 



Sft 5 

O) O) CM 


CD 

tn 


sSiSS 


3 to r^ S 

cy CD CD w- OJ 


1 


c 





CM 
CD 


13,019 
17,609 
45,902 
54,389 
16,219, 


en S to 5 
^ r^ CO r^ 00 


5 


1 


to 


r^ 


ssa-^s 


S 


0) 



S g 



en <c T- 
00 en 
<n to 00 


i 


tn CM 00 ^ 


CO es in 
tn in 1- 
ID t^ en 


oo 

ft 


8 


CO ■'T 
CM r^ CO 
to to 


s 


CM in 

*^ £ fc S 
*- eo (D 


in CM CM 
CM 5 S 





en 


'- »- 


T- 


CM t tn 00 


CO CM 







o o> oo to 

. 3 in 00 
»- in tn 



8O) CM 
^ CD 
; tn "^ •*. 



ssi 



^ O) in (XJ CM 

CO ^ r^ O) CD 

CM in O) CD O) 

co" f*-" ^ o) 00 

in to ^ o M' 

CM 'rf to »- 



- S 

tn I') 

1 - 
1 




t 1 



8 8 8 88 888 | g g 

M ino inoocDin otMiO 

0»-tM CMCO'^inr-. ^ t/i tA ' 

§y- V* Vt fA t4 V> Vi *A W^i. 

Wi-t_ .^wi-i-i- t- v> at 

■ n'CU'O'C ■D'0'D'0T3 "DCC 

«2? — 



3 3 3 3 3 



Z M Si M M 



'°. oin pmoQCD 
in*-.- wcMcJ^in 



^88; 



Basic Tables 



39 



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 ot 
retums 


Adjusted 
gross 
income 


Salaries and wages 


Taxable interest 


Standard deduction 


Exemptions 


Size of adjusted gross income 


Numtier of 
retums 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Amount 


Number ot 
exemptions 


Amount 




(1) 


(2) 


(3) 


W 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


All returns, total 


19,131,143 


203,830,476 


19,056,905 


203,326,563 


6,028,736 


503,913 


19,131,143 


59,222,812 


13,579,357 


29,175,634 


Under $5.000 


6,967.586 


17.084.474 


6.893.349 


16.933.512 


1.925.169 


150.963 


6,967.586 


17.894.312 


2.498.268 


5.367.013 


$5,000 under $10,000 


4.076,059 


29.392.346 


4.076.059 


29.318.231 


1.077.452 


74.115 


4.076.059 


13.852.580 


3.149.089 


6.766.779 


$10,000 under $15,000 


2.798,233 


34.801.002 


2.798.233 


34.738.104 


856.751 


62.898 


2.798.233 


9.503.961 


2.642.735 


5.676.613 


$15,000 under $20,000 


2.056.590 


35.335.122 


2.056.590 


35,269.858 


747.395 


65.264 


2.056.590 


6,989,395 


2.056.590 


4.419.912 


$20,000 under $25,000 


1.543.948 


34,631.901 


1.543.948 


34.567.058 


565.813 


64.843 


1 .543.948 


5,244.158 


1.543.948 


3.316.479 


$25,000 under $30.000 


872.796 


23.695.905 


872.796 


23.657.201 


426.366 


38,704 


872.796 


2,965.250 


872.796 


1.875.258 


$30,000 under $40.000 


695,052 


23.533.799 


695.052 


23.497.401 


345.847 


36.398 


695.052 


2,362,170 


695.052 


1.493.691 


$40,000 or more 


120,879 


5.355.928 


120.879 


5.345.200 


83.944 


10.728 


120.879 


410,987 


120.879 


259.889 


Taxable returns, total 


13,683,426 


190,675,220 


13,683,426 


190,217,484 


5,387,682 


457,736 


13,683,426 


45,174,251 


10,684,819 


22.956,642 


Under $5,000 


1.916.139 


6.021.170 


1.916.139 


5.913.004 


1.324.243 


108.167 


1.916.139 


5.193.067 


— 


_ 


$5,000 under $10,000 


3,679,789 


27.300.394 


3.679,789 


27.229.660 


1.037.323 


70.735 


3.679.789 


12.505.263 


2.752.819 


5.914.799 


$10,000 under $15,000 


2.798.233 


34.801.002 


2,798,233 


34.738.104 


856.751 


62.898 


2.798.233 


9.503.961 


2.642.735 


5.676.613 


$15,000 under $20,000 


2.056.590 


35.335.122 


2,056,590 


35,269,858 


747.395 


65.264 


2.056.590 


6,989,395 


2.056.590 


4.419.912 


$20,000 under $25.000 


1.543.948 


34.631.901 


1.543.948 


34.567.058 


565.813 


64.843 


1 .543.948 


5.244.158 


1 .543.948 


3.316.479 


$25,000 under $30.000 


872.796 


23.695.905 


872.796 


23.657.201 


426.366 


38.704 


872.796 


2.965.250 


872.796 


1.875.258 


$30,000 under $40.000 


695.052 


23.533.799 


695.052 


23.497.401 


345.847 


36.398 


695.052 


2.362.170 


695.052 


1.493.691 


$40,000 or more 


120.879 


5.355.928 


120.879 


5.345.200 


83.944 


10.728 


120.879 


410.987 


120.879 


259.889 


Nontaxable returns, total 


5,447,717 


13,155,256 


5,373,479 


13,109,079 


641,055 


46,177 


5,447,717 


14,048,561 


2,894,538 


6,218,992 




TaxabI 


B income 


Total tax liability 


Income tax withheld 


Overpayment refunded 


Tax due at time of filing 


Size of adjusted gross income 


Number of 
retums 


Amount 


Number of 
retums 


Amount 


Number of 
returns 


Amount 


Numtjer of 
retums 


Amount 


Number of 
retums 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


All returns, total 


13,763,683 


122,544,548 


13.683,426 


19,550,054 


18,724,841 


26,038,164 


17,597,046 


6,735,908 


1.238,149 


247,797 


Under $5,000 


1.996.396 


828,324 


1.916.139 


124.544 


6.621.478 


1.385.830 


6.541.220 


1.268.715 


165.530 


7,429 


$5,000 under $10,000 


3.679.789 


8,880,332 


3,679.789 


1.332.226 


4.025.898 


2.943.361 


3.831.274 


1.641.063 


219.704 


29.928 


$10,000 under $15,000 


2.798,233 


19,620,428 


2.798.233 


2.943.223 


2.788.201 


3.966.179 


2.516.067 


1.085.241 


272.134 


62.285 


$15,000 under $20.000 


2.056.590 


23,925.814 


2,056.590 


3.589,161 


2.056.590 


4.426.589 


1.865.979 


870.740 


190.611 


33.312 


$20,000 under $25,000 


1.543,948 


26.071.264 


1.543.948 


3.910.855 


1.543.948 


4.665.294 


1.408.515 


785,127 


135.434 


30.688 


$25,000 under $30,000 


872.796 


18.855.397 


872,796 


2.985.896 


872.796 


3,551.032 


762.443 


589.453 


110,354 


24.318 


$30,000 under $40.000 


695,052 


19.677.938 


695.052 


3.672.105 


695.052 


4.058.081 


574.174 


425.839 


120.879 


39.863 


$40,000 or more . . . '. 


120.879 


4.685.051 


120.879 


992.044 


120.879 


1.041.799 


97.375 


69.730 


• 23.504 


• 19.975 


Taxable returns, total 


13,683,426 


122,544,327 


13.683.426 


19,550,054 


13.547,992 


24,952,676 


12,420,196 


5,650,419 


1,238.149 


247,797 


Under $5,000 


1.916.139 


828,103 


1.916.139 


124.544 


1.825.850 


489.749 


1.745.592 


372.634 


165,530 


7.429 


$5,000 under $10.000 


3.679,789 


8,880,332 


3.679.789 


1.332.226 


3,644.677 


2.753.954 


3.450.053 


1.451.656 


219.704 


29.928 


$10,000 under $15.000 


2,798.233 


19.620,428 


2.798.233 


2,943.223 


2.788.201 


3.966.179 


2.516.067 


1.085.241 


272.134 


62.285 


$15,000 under $20,000 


2.056.590 


23.925.814 


2.056.590 


3.589.161 


2.056.590 


4.426.589 


1.865.979 


870.740 


190.611 


33.312 


$20,000 under $25,000 


1.543.948 


26.071.264 


1.543.948 


3.910.855 


1 .543.948 


4.665.294 


1.408.515 


785.127 


135.434 


30,688 


$25,000 under $30,000 


872.796 


18.855.397 


872,796 


2.985.896 


872.796 


3.551.032 


762,443 


589.453 


110.354 


24,318 


$30,000 under $40,000 


695.052 


19.677,938 


695.052 


3.672.105 


695.052 


4.058.081 


574,174 


425.839 


120.879 


39.863 


$40,000 or more 


120.879 


4,685,051 


120.879 


992.044 


120.879 


1.041.799 


97,375 


69.730 


• 23.504 


• 19.975 


Nontaxable returns, total 


80,257 


221 


- 


- 


5,176,849 


1,085.488 


5,176.849 


1,085.488 


— 


— 



* Estimate should be used with caution due to the small number ot sample retums on which it is based. 
NOTE: Detail may not add to totals because o( rounding. 



40 



Individual Returns 1991 



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K to h- CM to in CO CO to N ( 

cm" cm' iri »t 1-' cm' ^' 1 



totoinco^ (OcDincMO cMinincMCM cocor-to intB 

toco-vcocM "-cMi^incD in^CMtMcp oin'^co o>to 

n in 1- »- CO (D 'T. en tJ) h-_ cm ^_ in co S tj- cm cm co in l^_ 

o cm" t" --" cm" cm cm" >-" to' o •-' •-' oi oi t^ T- n" o> o f- CM 

gCMi^»-o ui'^ininr-- CMinco^'- or^tocM r-N 

r- ■^ ^ ^ y- r- ^ •,- w- w- (fi <r> -^ T- inr* 

cm' cm 

: ; : : : : : : : : ! i : ; ■ gg§ ': ij 

■ 00 00000 00008 000" -2 

888 88888 8888S 888„ s~ 

■ ^. in o" in o' in o in o i^" o" in" o cm in »- c "S 

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•^ OT3CC CCCCC: CCCCC 333Q 3^. 

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t3i r^ o CM 00 
r*- 01 •- 01 ci 
CO CO ■>}■ o ■^_ 



CM tt tn 
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to tn 



8to r^ o 3; 

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in Qo' "t* to o" 

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Q »- CO r-^ ( 
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CM »- »- CO CO 



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r-^cof^ cotO'-CMto 
a>co^.»- cMOtocor^ 
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o to ■"* I 

to in Tj- h- I 

to' to' to CO CM 

00 CO to T- t- 

CM to 



CT) P» CM to 
CO tp o o 
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CM (M 
CM CO 









o inT-oco ocociCMO cMi^toinin omco^ oo 

h-oo)0)to totoO'T-cD {7)coino>'- "-r-i^O) iocsi 

S t^ h- 1^ 5 i7) 1- CM (J> ^. S ". '-. 10 to_ CO to CM »-_ to. 

(jT ^* ^* cm" cm" cm' cm' cm' to' »-' •-" T^ --" ■^' iri co" -(t »-' » 



CM CM in (O 
m to CM in 
CO in in c\j 


in ^ ci S 
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CO ■^ in r- r- 
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CM CO in 
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CO CO CM ^ en 

*- CO h- C3) 


'- 5 CD ^ CM 
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tn to r^ in CM 



Tf m i^ CM 

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cn CO to in 

^" q" co" »-" 

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CM -^ cm r- CO in f 

CT) r^ CO a> h- in r 

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^ ^ CM CM CM 



C3) CM CO O) P) 0» 

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to CO o CO r^ 

m to ^ (O 5 

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T-" V co" cm" o* 

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r^o>»-CMS •-■^'-CMCo 

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r^r-r»-coeo tomcoi^^ 



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o) CM in in o o) r^ < 

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»-cooiD cocMinto*- vntT)h-oto 

»-»- CMCMCMCMfO CM'-'-CO'- 



00 00000 

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°- iri o" iri o' iri o' iri 

O'-CM CMCOCO'^TJ 



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Individual Returns 1991 



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f - 



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CO a> CD CO c^ 

CO in o tr 00" 

in r- CD ^ »- 

to CM CD in CM 

K ^' CM* 



co-^cogf^ cor^CMincj) 

OincTicAco -"tCMCOCOCvj 

CO in CD_ -^ O CO CM ^ CO <3> 

lO" in •-" to' co' ■>t" Tf cm' '-" N-" 

coocD^cp cocoom'^ 

^ ^ N. in O f»- CO ^ »- ■^ 

CO ^" iri co" cd" r-." co" a 



o CO r^ 

S'W in 
CD o 
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CM ■^ to 
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co' to" in 

CM ^ 



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r'CMO^'^ cor^i^i-co eoi 

5r*-CMCMin tDCDCMCD^ CMI 

30^nCD COrtOCOCM '^" 

^" ^' cm' cm' cJ cm" cm' cm cm" t" CO C\i 



CM (O 

m CO 
CM r^ 



in CD CM O) r^ 
(J) r- ^ CJ) 1- 



S CO in o S 

CM CO •- CO CM 

in co" V '-" co" 

CO CO o o m 

•- »- CM CM O 



in *- 00 ^ f^ 

CO ■•- ^ CM CJ) 
O CO ^ O f^ 

co' m' ■^' in" to' 
r^ CO ^ o -^ 
o> r- to CM tji 



to to CO CO 
CT) 01 CT) 01 
CM_ 01 C> Ol 
•- co" co' CD 
^ 00 CO *- 



in o 

Oi (O 

CO in 

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go in •- CO 
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•-" CD* ^' ai iri 



S^ to CM CD 
r^ in CD m 

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CO CO in < 

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cd' oi 



of of 
r^ in 



r- in CO 
CM 00 CD »- 
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r^ in CM CO 
to to to OJ 



tM »- •- in to 
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Tj- CD in a> T- 
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CO O ■«T CO O) 



01 CT> ^ 00 
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Cm ■'* co" co' cm' cm" cm" cm' 1-' ^' »-' CM »-" 



is 



in ^ 00 

CO CM in CM 

CO CD in to 


in CO f*- in in 

TT -- ^ Tf 


m »- CD CM CO 


in CO CO 
to CO in to 
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CO CO f- in 
CM as in CD 
r- to CO in 


in 5 CM CO 
r^ m rr -J to 


CM ■-- f CM r- 


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h- in 




S-'TOinto oiinr-inm 

r-focotji cMcocoo*- 

^tor^cO'- r^^oiQO'— 

o" co' co' r-' h-' cm' co' in" K cp" 

cocDtpi^CM i-coor^o 

^cocococM cor^KcocD 
cm" y-' ^" ^ ^' .-" 



h- c5 CO CM 
o" r^" to" tt" 
CO T- CO »- 
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CM y- 

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tV SU IV UJ LM Ul liJ r^ HI Ul 

o^cocotnco ^'-•-^O 

eo 00' to' r-' in" ^" co" ^' cj> m' 

CO cMcointo oincjiCMco 

CO »-cocDin r^intj-Tco 



CO »- to C^J CD 

CO r^ in CO in 

o ■<T '-_ CO o 

in CT) CO CO 00' 

t^ (3> ^ «t -^ 

CM '- •- (M t- 



co o 



o in CD CO 

CO CO in CD fa at 

Tf CM CO ■- *_ ^_, 

oo o o> Ot 

to h- in 



I I I I I M I I I 



r^ in ^ 
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CJ) 1^ CM n 


■^ -- a <j> 

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CO CO h. 


CO (D 




CM CO 1- CO 






MM M I M I 



in CD in o 

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co' ai cvj" in" 

CO »- CO ^ 



N- CO to CM 

o in o o 
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CO CO <- 

cm' 



CO 


3 in CM r~- 
00 CD to 
CO 'J- ■w in 


K- CO IT 00 


r^ 5 in CD r- 

O) CO CD ^ CM 

■^ in * CM 


in ■«■ in 
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s§ 


§ 


gRRS 

CJ) CO CO (J) 


CO C7) CO CM 


CO 1- CO r^ CO 
CM in CJ) ^ 

CM T CO eo CO 


h- cj> CO 
CJ) »- CD m 
Tt CM * •- 


S5 

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-- in CM 


CD CD CO T CO 
»- •- OJ CM CM 


r^ CO in CO CO 
CM CM cy CD in 


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r^ O CO CM 
cm" co" iri 



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co" ^' »-■ cm" co' 
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■V O) CO N. tT 

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r^cT)Otoin cotO'-cT) ooa> 

ocotpr^cD -^CMtDO) con 

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80" ^* o I*-' »- t' to ^* p«r ID 

otor^o ocMintD n^ 

co eo_ »-_ oi_ ^_ CM to CO ^ (O to 

CM CO CM of <o r-" o" CM •-" ep e^ 



CM CD o in 
3 to T- CM 
tJJ •- CO ^ 

to' co' co" cm" 



CO CO to CO ' 

CO in to -^ ( 
in '- CO ^ t 
to" rv" h,' ^ o" 



CM r- o CO in 
r^ CD CM i^ o 
in in CD o CM 



o »-_ l^_ CO CO 

cm" cm" »-' co" cm' 



3 CM O 

D' y-' cm' 
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O (>{ 
r-' O 
y- O) 
<D CO 
in" r-" 
CM 



(O r~- tJ> CD CD 
M to in O CM 
o» O) ^ r- o 



CD cy '- in h- 
in CO p- CD CO 
o o CD in CO 



r-' ai '- eg" co' 



in •- '- 01 CM 

CM 1^ to CM CO 

CO »- 5 CD CO 

O r-.' co' CO »-' 

OT CD in o> eo 

*- o ^ h- »- 



h- CO CD O) en J^ 
CM O) to CO m 10 

to T CM n 1ft CO 

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to CO in ^ 
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to CD in o> 

«T CJ) to •- % 
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s se ? sG "^ 

00 r^ 00 T- 
r^ K CO in 


ilaS R^ 


(J) CD CO 
CM 1^ n CM 

-- CO CO 


in 1- h- CO t-- 

CM CO CO CO N- 
■^ P^ CM 


r- ^ CO in CO 

S285S 


^ en CM r»- 
»- ^ O) T »- 
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1- »- CM CM CM 


CM CM .- CO CM 


CM CO *- 



CM t3> O CO 
O O C^ CO 
0_ -T CO CO 

to" n' co' iri 
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O) r* in to CM 
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r*- CM o o o eo 

S»- 1- n CO (O 
r- (3) 00 ift CM 



CMCDCOtDO COCOCDncP 

■^CDOcoin intoco^o 
^ .-^T- ,-^^coco 



n »- in in r^ 

in to CM tp ^ 

o> to in CT) CO 

of cm" cm CD of 

CM CM in in CM 



CO* 



■•- CM 



in r^ CO in n 

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CO CM to CO CO 

iri CO to' ■>T r-' 

r- CO »- r* O) 

CO n in n n 



J CM 3 in 
5 in o TT 

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CO CM O t3) 

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in T- 

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to n CO 0_ O CO O) CD CD 

CO 1- of o' t-" r^' iri •-' CO 
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CO o r^ N. O) 

n" cvj K CO co' 

»- »- CO r^ Nf 

CJ OJ »- T n 



01 in m o 
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r* •- in CM 

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^ 00 ^ in 

of cp ■^T ^" 

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CM CM n 



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T- O (31 CM ^ 

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in CD CO CD to 
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CD T- < 

to CD I . _ 

TT in CD o o 



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CMcocD*- •-CMrotor^ 

CMCMnCM ^.r^CMlDCD 

to" in »f ^" o" CO uf tt" o" 



CO O) CD ^ ^ 

CM to 1^ ■<}■ *- 

CM CO »- to »- 

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' ^' cm' cm" cm' cm" cm" r- n CO 



CM 



■ n CO -- 

■ ^ •- CM 



o O) r^ 1- to CO r-. 

CO iri co' co' co' to' n _ 

(McOtO'-r^ CMt-OCMO) 

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r^ »-' •-' cm" cm cm' 

CM 



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CMinincMco incftM' 

CO »- co' cd' co' cd" cm' cd' iri r^' • 

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o h* 00 CO •- in 

cm" cm" •- to' CM CM 



S2S 

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CM CO 

m CO* 
CM in 




r-incDinto 0)cococm 
^" c ' 

to CM CD CD 

h*" to" 



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to CD 
CO in 
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r^ iri iri to' ^ . , 

CO O O ^ O CM 

CM to ^ *- in 



CM 



1 


in CO CO r^ 
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f^ CO CO ^ 


s§s§§ 


CO CD CO m O) 
CM ^ CO CO to 
to CD in CM 


CD »- h- to 
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CM (^ in en 


^ CO 





in CO to CD 

CO CM CM CM 
^ CO CO 


to CM CO CO tD 
^ 00 00 CM CM 


CO in (^ CM 
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Basic Tables 



45 



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■CNjcow cycDiniDco f^oo>-CM co* 



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1 o in lo r^ <7> c 



ScTi r* •- 

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CM in CO o 

a> o tj) iri 

^ CM CO CO 

-- -v r^ o 



CM ^ CO in 


^ in CO Q 
CM CM en a> 
CO to in CO 


in ch CM 
cj> •- r^ 


fe? 


CD in ^ 


CT> in ^ CM ^ 
CM CJ CO ^ 


(D 1^ 1^ r^ 


Ss 


•- •- CM CM CM 


CM CM •- ^ CO 


CM 


r^ »- 



in (D CM ' 

in ^ lA c 

CO in cm" in CM 

r^ f^ ■.- lo o 
tn ■v O) CM 



in CO CO CO O) 

CO CO CM 01 >- 

CO ^ o in CO 

ID &) CO' N ^" 

1- r^ '- in (D 

CO CM 00 o> »- 

^ ^' cm' cm' cm" co' 



r-CMlD-^CM O»-C0CM 

i-minir)'- CMf^cMco 

in ^ CM o CO h- ^ CM_^ co 

ID in CO CD in ^ (D cm" co' 



1- r*. CM CD in 

n cji r^ CD ^ 

CO o in o o 

<^ ^' co" ■^" co' 

in CM CM •- o 

in ^ "» 00 — 



CM Q »- in 

CO O OJ CM CO 

r^ f^ r- CM to 

co" 01 ^' cd' cm" 

r^ ^ TT CO in 

in CD *-_ cij ^_ 

•-" T^ cm' cm' cm" 



•- m [^ in CD 

Tj- r^ K CM •- 

(D O to O) 0) 

CD o s> in lO 

in ^ o in in 
CM_ CM_ en »-_ r- 

cm' cm •-' ^' co' 



CJ) (D CM CD 

»- in en o> 

TT CM CO 01 

cm" •-' t-.' r-" 

in Cm o ^ 

CO CO »- 

cm' 



in (0 
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O CM t-- in CTl 

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CD in CM ■^ 

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■»y ■'t r-* r^ 



CO CM »- O CO 

CM ID 00 ID •- 

CO in r^ T o 

r-' cd' ai cd" cd' 

(3) 00 »- •- CO 



CO CO CM in CJ) 


CO ^ -- 1- 

h- ID en CD 
CO »- in ■^ 


CO CO 


^ ^ ^ -.T 5J 


CM ■^ CO -"T 

en in ■- 

CO CM OJ 


(D r^ 

25 



CO ooiDin ■^r-'^Qco 

mcMCJioT Loa>'-a>0) 

(Dinocoo cocMinco*- 

P«r CD 00 co" 00' ^' ">»" <D" CM --" - 

CM'-'-COCM co^'^coto locor^c 



8in "<T o •- 
in CM r*- CT) 

CM_ CO CM_ CO '- 
cm" O) O I 



•- ^ ID CO 

a(D >- r- 
CM CO CO 



) Tf CM CM O 



»- ^ h- 0> CO 

CM r- ■^ *- in 

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35r-cocn ocDiniocD 

dlCOCOf^CO CO»-CMC0^ 
•-COC0CDCD ClCOCOCMin 



in o -v O) in in 

8f^ r* CO 10 in 

O CO CJl w *?. 

•^' oi" K cm' in ed 

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CO •- o, <- 
CM 



CMO^i- i-dicnr^cD 

lO(D00^_ CMCMt-COCD 

CO h-" cm' cm" ai cm" iri tri co' 

T-cMin ncDcoincM 



r- CO CM CJ) en 
r- CO in CM 1 
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!»-.' cm* »-' CO* Tt* 

in in CM cm in 
»- ^ 1- CO cm 



Eh- «- CO (p CO 
CO o en o> f^ 
CO s in 00 



CO CD '- h- — 

CO CM «- O) CO 

^ CM_ CO n CO 

r^ in in o CO 

*~ -^ CD CO CM 

** '- »- CO 



ocococor^ cococoiDin 

co»-co5co intcor^co 

COCncDCDCM CM'-CMOCM 

CM* ■^" co' co' CM CM CT>" CO" O) to" 

?»-co^co ino)a)tncM 

^COCDK (DCOCOtOO) 



CO in in 00 o r^ 

o CO CO in CO CM 

CM c5 tD_ m tn r- 

cD 01* r-" m 

o> ■^ o in 

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n r- 



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CM en o> 

r- •» CD C7) 
CO CM CO 1^ 


CO ^ m (D CM 
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CD CO in to 


(O 00 CM CD en 
Tt 5 (D »- r- 
CM CO in CO •- 


00 CO CD h- 




01 CO r^ CM 
CO CO en 


^ CD in en 
in CO CD CO h- 
»- ^ »- eg CM 


CM CO in CO »- 

CM CM CM 5 rt 


CM 






»- ■'TOOf^ ooinmcM 

in ID ^ (O t^ ooooiipo 

o inoocoin cocmi^O'- 

Scm' ai tf cd" CO* 10' CM* en" cd' 

•-CMr--.r- ■q-coooooi 

tnr-cn^co omfft^iD 

1-^ ^' co' Tj r~' co' o ^' cm' 



O CO CM o o 

in ^ o> o in 

CM 1- CD •* CM 

(D 1-' co' »-" •-' 

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cy »- ■v CD -^ 

cvj" CO* *-" cd' in 

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in •- in •- 
CO 3 TT fl- 
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"»' iri co' co' 
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co" o" cm' ^* 

CM •- 



CM CM 
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48 



Individual Returns 1991 



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 


Numtier of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 




Number ol 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




114,730,123 

16.994.919 

15.228.872 

13.782.424 

11,588,597 

9,691.977 

7.873,620 

6.707.392 

5.639.361 

4.906.979 

3.909.834 

3.397.171 

2.761.901 

5.231.133 

3.571.629 

2.597.908 

676.038 

118.350 

52.019 

88.733.587 

25.996.536 


231,296.627 

14.867.122 
22.598.504 
24.944.714 
22,521.301 

20.152.663 
17,691,521 
15,728,374 
14,176,451 
13,203,481 
10,938,135 
9.899.508 
8.141.405 
15.547.233 
10.688.857 

7.685.229 

2.023.729 

344.964 

143.436 

179,296,061 

52,000,566 


153,696.610 

10.736.701 
16.078.626 
17.189.987 
15.223.918 

13.650.966 
11.628.147 
10.345.566 
9.119,865 
8.434.929 

6.965.795 
6.201.161 
5.095.174 
9.814.507 
6.752.578 
4.886.384 
1.257,328 
219.960 
95.020 

123.799.145 
29.897.466 


42,308,444 

2.425,392 
3.981,042 
4.365.389 
4.097.205 

3.539.895 
3.202.694 
2,820,796 
2,693,715 
2.556.422 

2.096.539 
1.926.480 
1.579.454 
3.015,052 
2.109.448 

1.446.421 

370.533 

58.875 

23.094 

30,269,928 
12,038,516 


77,600.016 

4.130.421 
6.519.878 
7.754.727 
7.297.383 
6.501.697 
6.063.374 
5.382,808 
5.056.586 
4.768.552 

3.972.340 

3.698.347 

3.046.231 

5.732.726 

3.936.280 

2.798.845 

766.401 

125.005 

48.417 

55.496.916 
22.103.100 


1,672,992,849 

-14.673.172 
30.488.975 
54.764.749 
71.261.960 

79.355.276 
88,094.977 
91 .635,399 
101.101.244 
108.435.661 

99,266.813 
101.126.266 

90.705.865 
201.301.943 
179.712.359 

189.678.850 
106.508.819 
39.354.618 
54.872.248 
1.573.050.720 
99,942.128 


30,269,928 

4.902 
72.874 
558.260 
2.531.244 
3.358.123 
3.141.878 
2,779,080 
2,675,715 
2.545.238 

2.093.337 

1.916.586 

1.578.024 

3.009.849 

2.108,645 

1.444.271 

370.065 

58.780 

23.058 

30,269,928 


200.572.112 

32.743 


Under $5 000 . . 


$5 000 under $10 000 


7.155 


$10 000 under $15 000 


235.196 


$15 000 under $20 000 


1.605.512 


$20 000 under $25 000 


4 461 556 


$25 000 under $30 000 


6.168.243 


$30 000 under $35 000 ...... 


7.177,177 


$35 000 under $40 000 


8.762.217 


$40 000 under $45 000 


9.962.178 


$45 000 under $50 000 


9.459.780 


$50 000 under $55 000 


10.185.762 


$55 000 under $60 000 


9.944.607 


$60 000 under $75 000 


24.488.150 


$75,000 under $100.000 

$100 000 under $200 000 


25.609.680 
33.374.899 


$200 000 under $500.000 


24.561,048 


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


10 081 458 




14,454,754 




200.572.112 












Exemptions (or dependents — Continued 




Exemptions for cfiiidren 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 lax 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 




39.787,515 

2.336.656 

3.659.015 

3.975.927 

3.725.692 

3,288,468 

2,989.726 

2.644.776 

2.544.321 

2.456.757 

2.010.506 

1.851.528 

1.517.715 

2.915.416 

2.047.133 

1.388.014 

356.891 

56.863 

22.113 

28,298.134 

11.489.381 


71,527,129 

3.939.651 
5.888.302 
6.779.164 
6.418.283 

5.869.892 
5,533,987 
4,985,738 
4,749.928 
4.507.902 

3.743.835 

3.513.844 

2.878.931 

5.450.777 

3.761.836 

2.615.363 

724.018 

119.617 

46.063 

51,170,800 

20,356,329 


1,594,236,249 

-14.040.765 
28.010.169 
49.861.895 
64.868.702 

73.780.579 
82.312.171 
85.969.268 
95.498.085 
104.234.121 

95.221.932 

97.171.519 

87.132.546 

194.607.208 

174.385.039 

181.972.067 

102.700.158 

38.010.865 

52.540.690 

1,498,417,576 

95,818,673 


28,298,134 

4.843 
10.065 
322.254 
2.200.454 
3.112,459 
2,929,389 
2,603,347 
2,526,404 
2,445,574 
2,007,303 
1,841,659 
1,516,296 
2,910,564 
2,046,341 

1.385.883 

356.445 

56.773 

22.078 

28,298,134 


190,993,577 

30.990 

1.882 

129.694 

1.275.369 

4.055.009 
5,673.414 
6,634,794 
8,159,505 
9,486.147 

8.953.231 

9.667.447 

9.489.317 

23.526.633 

24.783.193 

31.867.755 

23.684.348 

9.742.163 

13.832.686 

190,993,577 


920,816 

19.789 
51.656 
66.883 
74.494 

62.670 
60,433 
81,789 
79,402 
62,674 

60.973 
51.711 
41.394 
82.070 
58.130 

52.236 

12.583 

1.286 

642 

850,228 
70,588 


1,301.971 

31,651 

72,659 

101,447 

107,540 

87,763 

87,995 

114,976 

1 1 1 ,026 

88.438 

77.841 

67.554 

62.499 

112.931 

82.097 

74.053 

18.367 

2.105 

1.029 

1.187.%5 

114,007 


44,410.940 

-573,318 
407.587 
861 .496 

1.300.484 

1.370,750 
1.654.233 
2.657.732 
2.963.143 
2.620.017 

2.860.692 
2.718.449 
2.377.618 
5.492.538 
4.962.221 
6.918.347 
3.415.905 
882.976 
1.520.071 

44.394.136 
16.804 


650,228 

27 

• 20.674 

52.958 

70.377 

61.939 
59.948 
81.541 
79.360 
62.674 

60.973 
51.711 
41.387 
81.812 
58.130 
52.225 
12.568 
1.284 
641 

850,226 


6,387,314 

453 


Under $5 000 


$5,000 under $10.000 


•1,514 


$10 000 under $15 000 


28,594 


$15,000 under $20.000 


73,922 


$20 000 under $25 000 


106,783 


$25,000 under $30.000 


132,270 


$30 000 under $35 000 


266,086 


$35 000 under $40 000 


317.128 


$40 000 under $45 000 


284.561 


$45 000 under $50 000 


340.515 


$50 000 under $55 000 


351.296 


$55 000 under $60 000 


284.278 


$60 000 under $75 000 


781.961 


$75 000 under $100 000 


742,626 


$100 000 under $200 000 


1,274,308 


$200 000 under $500 000 


769.837 


$500 000 under $1 000 000 


227.046 


$1 000 000 or more 


404.136 




6,387.314 


Nontaxable returns, total 










Exemptions for dependents— Continued 




Exemptions for parents 


Exemptions lor 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 ol 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns, toUl 

Under $5 000 


1.754.257 

52.315 
165.716 
252.462 
250.382 

216.640 

152.064 

94.022 

93.486 

66.188 

84.324 

58.663 

49.981 

88.653 

55.549 

56.737 

14.250 

1.953 

873 

1.283.923 
470,334 


2,048,211 

54.165 

199.766 

298.142 

293.261 

253,491 

180.480 

119.321 

100.316 

77.435 

96.857 

65.458 

61.695 

97.636 

61.301 

67.564 

18.190 

2.155 

981 

1,486,745 
561.466 


62,027,095 

-394.795 
1.287.253 
3.149.870 
4.325,501 

4.888.560 
4.100.459 
3.042.925 
3.516.110 
2,825,472 
4.025.049 
3.114.023 
2.887.047 
5.903.489 
4.767.801 

7.262.724 
3.895.334 
1.291.477 
2,138.799 

57,019,139 
5.007.956 


1,283,923 

54 

• 20.064 

100.519 

166.738 

186.180 

149.961 

90.893 

93.415 

66.063 

84.324 

58.637 

49.879 

88.400 

55.538 

56.214 

14.225 

1.950 

870 

1,283.923 


6,793,827 

1.039 
• 1.108 
36.964 
151.972 

236.813 
284.253 
223.672 
308.992 
274.190 
379.345 
329.012 
296.219 
653.799 
640.297 

1.224.952 
868.805 
316.469 
565.929 

6,793.827 


1,944,830 

79.957 
265.561 
385.044 
330.471 

220.692 
180,911 
122.245 
74.008 
76.876 
34.634 
33.640 
29.402 
50.319 
26.426 

29.256 

4.210 

924 

256 

1,230,606 
714.224 


2,722,705 

104.954 

359.151 

575.974 

478.299 

290.552 

260.912 

162.774 

95.317 

94.778 

53.807 

51.491 

43.106 

71.382 

31.046 

41.864 

5.827 

1.128 

344 

1,651,407 
1,071,298 


49,367.199 

-91.649 
2.026.104 
4.874.963 
5.673.245 
4.910.343 
4.947.116 
3.919.447 
2.784.048 
3.280.449 
1 .633.068 
1.776.519 
1.702.093 
3.315.654 
2.316.253 
3.863,117 
1 .246.207 
615.752 
572.471 

41.993,344 
7,373,655 


1.230.606 

• 12 
• 26.084 
114.655 
227.867 

205.253 
179.289 
118.875 
73.933 
76.876 
33.950 
33.640 
29.402 
49.714 
26.424 

29.254 

4.201 

922 

256 

1,230.606 


4.203.082 

• 792 


$5 000 under $10 000 


• 2.687 


$10 000 under $15 000 


46.433 


$15,000 under $20.000 


169.772 


$20 000 under $25 000 


255.356 


$25,000 under $30 000 


336.136 


$30 000 under $35 000 


286.568 


$35,000 under $40.000 


264.824 


$40 000 under $45 000 


298.906 


$45,000 under $50 000 


134.338 


$50 000 under $55 000 


194.771 


$55 000 under $60 000 


187.038 


$60 000 under $75 000 


397.806 


$75,000 under $100 000 


338.090 


$100 000 under $200 000 


684,832 


$200 000 under $500 000 


294.405 


$500 000 under $1 000 000 


160.982 


$1 .000.000 or more 


149,347 


Taxable returns, total 


4.203.082 




— 




































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



Basic Tables 



49 



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 tfiousands of dollars] 






















Number of 
returns 


Number of 
exemptions 


Number of 
exemptions 
for taxpayers 


Exemptions lor dependents 




Total 


Size of adjusted gross income 


Number of 
retums 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
retums 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




114,730,123 

48,720,459 

2,298,928 

2,253,946 

44.982 

13.786,622 

93,201 

49,830,912 


231,296,627 

151,766,812 

3,395,313 

3.267.724 

127.589 

34.190.141 

239.831 

41.704,529 


153,696,610 

97,435,902 
2,322,474 

2.232.510 
89.964 

13.786.622 
93,201 

40.058.411 


42,308,444 

27.746.965 

669.889 

650.488 

19.402 

12.644,634 

93.201 

1.153.754 


77,600,016 

54.330.910 

1.072,839 

1,035.214 

37.625 

20.403,519 

146.630 

1.646,119 


1,672,992,848 

1,391,480.741 

18.265.945 

17,837,733 

428,212 

232.619.285 

2.346.589 

28.280.288 


30,269,928 

23,169,008 
587,402 

571,189 

16,214 

5,724.545 

49.749 

739,223 


200,572,111 

177.354.244 
2.625.886 


Joint returns of married persons 
Separate returns of married 




2.584.761 


Spouse not filing 

Returns of heads of fiousehokJ ... - 

Returns of surviving spouses 

Returns of single persons 


41.125 

16.595,004 

232,625 

3.764,352 




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 


Numtier 

of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Numtier of 
returns 


Amount 


Numt>er of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 




39,787,515 

27,065.663 

581,135 

565,871 

15,264 

11,574,492 

93.201 

473.024 


71,527,129 

52,020.362 

923.475 

902.280 

21.195 

17.817.974 
144.968 
620.350 


1,594,236,246 

1.357.393.738 
15.720.561 
15,365,365 
355,196 
209.471.954 
2.346.589 
9.303,407 


28,298,134 

22,583.593 
504.819 

492.650 

12.170 

4,958.961 

49.749 

201,011 


190,993,577 

172,715,909 

2.264.107 

2.225.156 

38,951 

14.570,003 

232.625 

1.210.933 


920,815 

393.339 

61.354 

61,331 

• 24 

55,143 

410,979 


1.301.971 

539,319 

96,934 

96,910 

■24 

64,474 

601,245 


44,410,940 

26,265.066 

1,969.615 

1 ,969.250 

565 

1.930,689 

14.245.369 


850,228 

379,338 

55.447 

55.423 

•24 

44.774 

370.669 




Joint returns of married persons - , 
Separate returns of mamed 
persons total 


3,778,854 
293.446 


Spouse filing 


293,403 




•42 


Returns of fieads of household .... 

Returns of surviving spouses 

Returns of single persons 


230,509 
2.084.505 




Exemptions for dependents— Continued 




Exemptions for parents 


Exemptions for other dependents 


Size of adjusted gross income 


Numtier of 
returns 


Numt)er of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
retums 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
retums 


Amount 


Numt)er of 
retums 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 




1,754,257 

789,112 
14.821 

10.808 

• 4.013 
843.142 

• 1.662 
105.520 




62,027,095 

41.461,203 

357,696 

286.111 

• 71,585 

18,114,820 

• 149.845 

1.943.532 


1,283,923 

661.S04 

14.624 

10,611 
■4.013 
544.736 
• 1.662 
61.096 


6,793,827 

5,023.828 
40.547 

38.605 

• 1.942 

1.510.705 

• 16,796 

201,952 


1,944,830 

576,873 
23,634 

19,450 

•4,184 

1,130,675 

213.648 


2.722,705 

836,002 

37,357 

24,964 

• 12,394 

1,561.905 

287,441 


49,367,199 

23,433,820 
464,823 

391.759 

73.065 

21,983,223 

3.485.333 


1.230.606 

455.940 
23.232 
19.212 
■ 4,021 

627,870 

123,564 


4.203,082 


Joint returns of married persons 
Separate returns of manied 
persons, total: 

Spouse filing 

Spouse not filing 

Returns of tieads of household .... 

Returns of surviving spouses 

Returns of single persons 




935.226 
15.073 

11.060 
• 4.013 

959,166 
•1,662 

137.083 


2,462.009 
55,773 
53,641 
■ 2.131 

1,363.734 

321,567 



■ Estimate should be used with caution because of the small number of sample retums on whtch rt is based 
NOTE: Detail may not add to totals because ot rounding 



50 



Individual Returns 1991 



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Individual Returns 1991 



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62 



Individual Returns 1991 



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 ttie tiighest marginal rate at whicti tax was computed 


Tax rate classes 


Number of 
returns 


Adjusted 
gross 
income 


fylodified 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 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All tax rates 


92,622,506 

14.539 

66.262.407 

22.421.332 

263.781 

3.372.671 

287.777 


3,393,259,267 

-155,335 

1.411.989.736 

1.250.965.205 

43,529,852 

685,645,425 

1.284,384 


2,284,443,795 

9.290 

750.360.144 

921.181.089 

35,594.604 

576.163.142 

1.135.527 


1,354,761,258 

9,290 

750.339.151 

280,181.127 

22,501,957 

300.784.659 

945.073 


453,801,894 

1.396 

112.522.686 

174.593.915 

8,962.543 

157.425.551 

295.802 


290,613,127 

1.396 

112.550,873 

78.450.716 

6.300.548 

93.243.244 

266.350 


447,153,512 

770 

108.629,466 

173.628.494 

8,882.374 

155,722,908 

289,501 


13.2 

(Z) 
77 
139 
20.4 
22.7 
225 


19.6 

8.3 
145 


15 percent (Form 8814) 

1 5 percent 




18 8 


28 percent (capital gains) 

31 percent 


250 
27 


Form 8615 


255 




Joint returns and returns of surviving spouses 




Classified by the highest marginal rate at which tax was computed 


Tax rate classes 


Number of 
returns 


Adiusted 
gross 
income 


r^oditied taxable income 


Tax generated 


Income tax after credits 


At all rales 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 
income 


tvlodified 
taxable 
income 




(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All tax rates 


42.552,750 

13.195 

26.970.446 

13.150.660 

171,061 

2,247,389 


2,311,497,405 

-149,325 

846,979.597 

894.579.111 

32.339.115 

537.748.907 


1,569,608,554 

7,991 

447,270,517 

644,824.747 

26.306.505 

451.198.793 


900,604,556 

7,991 

447,252.054 

197.671,075 

16.244.809 

239.428.627 


319,684,890 

1.202 

67,077.833 

122,414.723 

6.609.872 

123,581,261 


201,208.332 

1,202 

67,087,808 

55,347,901 

4,548,547 

74,222,874 


315,820,106 

576 

65,499,913 

121,533.046 

6.550.023 

122.236.548 


13.7 

(Z) 

7.7 

13.6 

203 

227 


20.1 

7.2 
146 
188 


15 percent (Form 8814) 

15 percent 

28 percent .... ... 


28 percent (capital gains) 

31 percent 


249 
27 1 








Separate returns of married persons 




Classified by the highest marginal rate at which tax was computed 


Tax rate classes 


Number of 
returns 


Adjusted 
gross 
income 


Ivlodified taxable income 


Tax generated 


Income tax after credits 


At ail rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 
income 


t^odified 
taxable 
income 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 




1,976.%5 

•49 

1.228.557 

607.424 

4.898 

136.037 


59,045,137 

• -7,048 
18.307.393 
20.474.957 

875.881 
19.393.953 


42,501,653 

•25 

9.980.599 

15.443.322 

704,219 

16,373,488 


25.326,582 

•25 

9,980.575 

5.117.111 

579.609 

9.649.261 


9,237,630 

• 4 

1.496.497 

2,981.429 

186,379 

4.573,322 


6.083.443 

• 4 

1.497,086 

1.432.791 

162,291 

2,991,271 


9,144,082 

•4 

1,487,258 

2,976,185 

182.980 

4.497.656 


15.5 

(Z) 

8 1 

14 5 

20 9 

232 




15 percent (Form 8814) 


16.0 
14.9 




19.3 


28 percent (capital gains) 

31 percent 


26.0 
275 


Form 861 5 









Footnotes at end of table. 



Basic Tables 



63 



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



(All figures are estimates based on samples— money amounts are In thousands of 


dollars] 














Returns of heads of household 




Classified by the highest marginal rale at which tax was computed 


Tax rate classes 


Number of 
returns 


Ad|usted 
gross 
income 


li/lodified taxable income 


Tax generated 


Income tax after credits 


At all rales 


At marginal rate 


At all rales 


At marginal rate 


Total 


As a percentage of 




Adjusted 
gross 
income 


fulodified 
taxable 
income 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 




9,219,293 

• 1.292 

8.097.590 

1.038.903 

5,612 

75.896 


231,263,184 

• 3.041 

164.052.530 

52.123.866 

1.062.987 

14.020.760 


127,122,233 

• 1.273 

76,113,321 

38,360.254 

905,117 

11,742,268 


92,455,839 

•1,273 

76.111.322 

9.995.598 

641,845 

5,705,801 


21,889,433 

• 191 

11,413,124 

7,052,978 

233,530 

3.189.610 


16,164,171 

191 

11.416.698 

2,798,767 

179.717 

1.768,798 


19,586,461 

• 191 

9.192.792 

7,009.389 

231.942 

3.152,147 


8.5 

63 

56 

134 

21 8 

225 


15,4 

150 


15 percent (Form 8814) 


28 percent 


18 3 


28 percent (capital gains) 


256 


Form 8615 










Returns of single persons 




Classified by the highest marginal rate at which lax 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 


k/lodified 
taxable 
income 




(37) 


(38) 


(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 




38,873,498 

• 3 

29,965,814 

7.624.345 

82,210 

913.349 

287.777 


791,453,542 

• -2,003 
382.650,217 
283,787,271 

9.251.869 
114.481,805 

1 .284.384 


545,211,356 

• 1 

216,995,706 

222,552.765 

7,678.763 

96,848,594 

1,135,527 


336,374,281 

• 1 

216,995,199 

67,397,343 

5,035,694 

46,000,970 

945,073 


102,989,941 

32,535,232 

42,144.786 

1,932,762 

26,081,359 

295.802 


67,357.181 

32,549,280 

18.871,256 

1,409,994 

14,260,301 

266,350 


102,602,864 

32,449.502 

42.109,875 

1,917.429 

25.836,567 

289.501 


13.0 

(Z) 
85 
14.8 
207 
22 6 
225 


18.S 

(Z) 
150 


15 percent (Form 8814) 

1 5 percent 


28 percent (capital gains) 

31 percent 


250 
26 7 


Form 8615 


25 5 







Z Percentage not computed 

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

NOTE Detail may add to totals due to rounding, 



64 



Individual Returns 1991 



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 dollars] 





Numtier o( 

returns with 

modified 

taxable 

income 














Tax generated at specified rate 




Taxable 
income 


Modified 
taxable 
income 


Tax 
generated 
at all rates 


15 percent {from Form 8814) 


15 percent 


Size ol adjusted gross income 


Numtier of 
retums 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number of 
retums 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 




10) 
,789,967 


Total 


92,622,506 

1.629.847 
1.828.521 
2.097.965 
3.829.858 
3.928.608 
4.251.441 
4.683.014 

4,916.964 
4,515.702 
4.207.869 
9.507.376 
7.792.283 
12.269.944 
8.796.438 

11.360.139 

3,569,077 

2,592.643 

674,808 

118,138 

51,871 


2,284,087,640 

578.072 

1.142,141 

2,591,010 

6,696.075 

12.430.660 

17.481.864 

24.579.893 

32.799.254 
37.168.745 
41.669.661 
121.286.673 
131.461.524 
279.498.352 
266.283.650 

481.213.204 
221.951.125 
258.310.875 
165.216.471 
69.658.824 
112.069.567 


2,284,443,795 

587.081 
1.142.214 
2.592.321 
6.696.114 
12.430.797 
17.483,133 
24,580,375 

32,829.318 
37.169.489 
41.672.883 
121.297.279 
131.499.871 
279.558.951 
266.354,999 

481.344.945 
222.008.765 
258.468.094 
165.251.379 
69.600.656 
111.875.133 


453,801,894 

93,199 
188,507 
397,276 
1,009.151 
1.876.627 
2.621.737 
3,699,152 

4,927,427 
5.578.212 
6,248,909 
18,210,032 
20,221,391 
45,487,473 
43,787,074 

88.456.570 
47.225.705 
63.075.614 
46.470.041 
20.578.241 
33.649.556 


153,428 

3.599 

•48 

•• 1.270 

•118 
•2,487 
•1.022 

•1.538 
•1.045 
•5.980 
• 1.075 
•6.186 
10.905 
11.872 

35.503 
21.370 
33.738 
12.580 
2.102 
990 


85,640 

2.475 

•70 

•• 1.267 

• 60 

• 1.159 
•487 

•638 

• 1.041 
•3.209 

•560 

•5.156 

4,983 

6,630 

19,538 

11,032 

18,320 

7,017 

1,326 

670 


12,898 

373 

• 10 
•• 190 

•9 

• 174 
•74 

•95 

• 156 
■481 

• 84 
•773 

747 
997 

2.934 
1.655 
2.779 
1.060 
202 
103 


92,602,781 

1.624.991 
1.828.473 
2.096.696 
3.829.856 
3.928.491 
4.250.221 
4.679.460 

4.915.674 
4.514.680 
4.201.912 
9.507.351 
7.792.283 
12.269.918 
8.796.438 

11.360.001 

3.569.027 

2.592.520 

674.805 

118.137 

51.848 


1,498,599,783 

534.445 
979.731 
2.515.827 
6.643.928 
12.345.627 
17.460.967 
24.474.615 

32.791.738 
37.131.681 
41.669.674 
121.144.177 
127.660,833 
252.170.817 
236.831.599 

356.911.446 

116.121.555 

84.056.864 

21.716.665 

3.795,376 

1.642.229 


224 


Under $2.000 


80.167 


$2,000 under $4.000 

$4,000 under $6,000 

$6 000 under $8,000 


146.960 
377.374 
996.589 


$8,000 under $10,000 

$10,000 under $12.000 

$12,000 under $14.000 

$14,000 under $16.000 

$16,000 under $18.000 

$18,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40,000 

$40,000 under $50.000 

$50,000 under $75,000 

$75,000 under $100.000 

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


1.851.844 
2.619.144 
3.671.192 

4,918.761 
5.569.752 
6.250.451 
18.171.627 
19.149.125 
37.825.623 
35.524.740 

53.536.717 

17.418.233 

12.608.530 

3.257.500 

569.306 

246.334 




1 1 






Tax generated at specified rate 




28 percent 


28 percent (capital gains) 


31 percent 


Form 8615 


Si2e of adjusted gross income 


Numtier 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
retums 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Total 


25,986,853 

• 1,266 

107,265 
1,973,886 
3,912,304 
3,351.254 

9,752,375 

3,517.649 

2.543.961 

661.950 

115.104 

49.839 


426,754,764 

•3,845 

131,912 

3.765.723 

27.345.407 

29.516.157 

120.758.196 
98.888.976 
108.989.029 
29.894.357 
5.227.672 
2.233.490 


119,491,334 


1,264,046 


57,273.877 


16,036,678 


3,372,671 


300,784,659 


93,243,244 

• 190 

886.173 
1.657.530 
16.896.716 
31.247.329 
16.341.430 
26.213.877 


287,777 

131.364 
94.044 
19.423 

• 9.078 
• 11,825 

• 2.533 

• 9.078 

•2.533 
•2.533 

• 1.014 

• 2.470 

• 1.014 

•648 
•98 

•86 
37 


945,073 

50.162 
162.413 

75,227 
• 52,186 


266,350 


Under $2.000 

$2 000 under $4 000 


13.163 
42.241 


$4 000 under $6 000 


20,678 


$6 000 under $8 000 


• 14,340 


$8,000 under $10,000 

$10,000 under $12.000 

$12,000 under $14.000 

$14,000 under $16.000 

$16,000 under $18.000 

$18,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1,000,000 

$1 .000.000 or more 




•1.077 

36.935 
1.054.402 
7.656.714 
8.264.524 

33.812,295 
?7.688,913 
30,516,928 
8,370,420 
1,463,748 
625,377 


10 
11 
65 
29 

6. 

3 


.501 
3.384 
3.322 
2.272 
3,536 
1.031 


797.1 

1.590.4 

10.880.2 

12.835.5 

7.788.61 

23.381.8 


41 
36 
75 
34 
62 
59 


223.2 
445.3 
3.046.4 
3.593.9" 
2.180.8 
6.546.9 


)7 
10 
56 
10 
?5 
?1 


•4.500 

458.674 
335.372 
1.765.844 
645.069 
113.786 
49.426 


•612 

2.858.624 
5.346.870 
54.505.534 
100.797.836 
52.714.291 
84.560.892 


•85,111 

•21,017 

• 105,272 

•33.098 
•36.766 

• 20.631 
•68.158 

• 37.743 

■ 49.895 

• 18.072 

• 73.329 
55.993 


•26.625 

•4.405 

•30.089 

•9,780 

• 10.470 

•5.888 

• 19.892 
•8.456 

• 15.535 
•5.077 

• 22.759 
16.952 



* Estimate should l>e used with caution due to the small number ol sample retums on which it is based 
*■ Data combined to avoid disclosure of mfomiation for specific taxpayers, 
NOTE: Detail may not add totals because of rounding. 



Basic Tables 



65 



Table 3.6 — Returns with (Modified Taxable Income: Taxable Income and Tax Classified by Each Rate at Which Tax Was 
Computed and by Marital Status 

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



Tax rale classes 



Number ol 
returns 



Income taxed 
at rale 



Income tax 

generated 

at rate 



Joint returns and sun/ivtng spouses 



Number ot 
returns 



Income taxed 
at rate 



Income tax generated 
at rate 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



All tax rates 

15 percent (Form 8814) 

15 percent 

28 percent 

28 percent (capital gains) 

31 percent 

Fomi 8615 



92.622,506 

153.428 

92,602.761 

25.986.853 

1.264.046 

3.372.671 

287.777 



2,284,443,795 

85.640 

1.498.599.783 

426.754.764 

57.273.877 

300,784.659 

945.073 



453,840.479 

12,898 

224,789.967 

119.491.334 

16.036,685 

93,243,244 

266,350 



42,552.750 

140,430 
42.539.555 
15.531.286 

902,419 
2,247.389 



1,569,608,554 

79.068 

976.601.775 

310.127.830 

43.371.254 

239,428.627 



319,704,797 

11,913 

146.490.266 

86.835.792 

12.143.951 

74.222,874 



Tax rate classes 



Separate returns of married persons 



Number of 
returns 



Income taxed 
at rate 



Income tax 

generated 

at rate 



Returns ot fieads of household 



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 

15 percent (Fomi 8814) . 

1 5 percent 

28 percent 

28 percent (capital gains) 

31 percent 

Form 8615 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



1,976,965 

215 

1,976.916 

745.847 

31.229 

136.037 



42,501,653 

107 

22.702.682 

8.433.550 

1.716.052 

9.649.261 



9,238,578 

16 

3.405.402 

2.361.394 

480,495 

2.991.271 



9,219,293 

11.708 

9.218.001 

1,118,385 

23,104 

75,896 



127,122,233 

5.913 

106.698.534 

13.380.593 

1.331.392 

5,705.801 



21,893,820 

886 

16.004.780 

3,746,566 

372.790 

1.768.798 



38,873,498 

1,075 

38.868.309 

8,591.334 

307.293 

913.349 

287.777 



545,211,356 

552 

392.596.791 

94.812.791 

10.855.179 

46.000.970 

945.073 



103,003,284 

83 

58.889,519 

26,547,581 

3,039,450 

14.260.301 

266.350 



NOTE Detail may not add totals t>ecause 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, procedures, or 
policies. 

The definitions and explanations in this section 
relate to column or row 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 1991 to reflect changes in the law. 

Further information about many of the items 
in this report can be found in Section 5, 7997 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 
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 gain distributions; 

• Taxable refunds of state and local income 
taxes; 

• Alimony and separate maintenance pay- 
ments received; 

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

• Net gain from the sale of property; 

• Taxable amounts of annuities, pensions, 
and individual retirement account (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 fully or partially 
excluded from total income for 1991. The follow- 
ing is a list of such items: 

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



67 



68 



individual Returns 1991 



• 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 (line 23, Form 1040), the 
following statutory adjustments (lines 24 through 
29, Form 1040) were subtracted to arrive at ad- 
justed gross income (line 31, Form 1040): 

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

• 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; 

• Certain expenses of qualified performing 
artists; and 

• Amount of jury duty pay reported on line 22, 
Form 1040, that was repaid to employer. 

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 52, 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") 

Aiimony 

(lines 11, 29, Form 1040) 

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

Aii Otlier Taxes 

(lines 47, 49, 50, 5 1, Fonn 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") 

Aitemative IViinimum Tax A 

(line 48, 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 "aitemative minimum tax 
preferences and adjustments," resulted from the 
preferential treatment that the tax law gave to par- 
ticular income and expense items. 



Explanation of Terms 



69 



Alternative minimum taxable income (line 1 1, 
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- 
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 24 percent and 
then reduced by the recalculated alternative mini- 
mum tax foreign tax credit. This amount was then 
reduced, but not below zero, by the regular income 
tax before credits Oine 38, Form 1040 minus the 
regular foreign tax credit, line 43, Form 1040) to 
arrive at the 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 of investment 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 (I'ne 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 
Fomi 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 17, 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. 



70 



Individual Returns 1991 



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 
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 smaller 
of earned income or $2,400 if one qualifying child 
or dependent was involved, and the smaller of 
earned income or $4,800 if more than one depend- 
ent was involved. For returns of married couples 
filing jointly, earned income refers to the earnings 
of the spouse with the lesser earned income. Excep- 
tions 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 over $28,000. 

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

Contributions Deduction 

(line 16, Schedule A) 

Taxpayers could deduct contributions to or- 
ganizations that were religious, charitable, educa- 
tional, scientific, orliterary 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 59, Form 1040) 

This credit (claimed on Form 4136) was al- 
lowed for Federal excise taxes paid on gasoline and 
special fuels, such asgasohol and diesel fiael, 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. The 
credit was $102 for a car, and $198 for a light truck 
or van. 



Credit for the Elderiy 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 fi'om 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, armuity, 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, 
was limited to total income tax with any excess not 
refundable, 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. 



Explanation of Terms 



71 



Credit from Regulated Investment 
Companies 

(line 59, Form 1040) 

Taxpayers were required to include in total 
income any amounts which were allocated to them 
as undistributed long-term capital gains of regu- 
lated investment companies. If investment compa- 
nies paid tax on the capital gain, taxpayers were 
entitled to claim a refundable credit for their pro- 
portional share of the tax paid. 

Credit to 1992 Estimated Tax 

(line 63, Form 1040) 

This amount was the part of the overpayment 
of 1991 tax which taxpayers specifically requested 
to be credited to their estimated tax for 1992. (See 
also "Overpayment" and "Estimated Tax Payments") 

Deduction of Self-Employment Tax A 

(line 25, Form 1040) 

Beginning with 1991, ifa 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 

(lme9, 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 distributions from 
money market mutual funds. 

Dividends did not include nontaxable distribu- 
tions of stock or stock rights, returns of capital, 
capital gains, or liquidation distributions. Taxpay- 
ers were also instructed to exclude so-called 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 56, Form 1040) 

If a taxpayer's earned income and adjusted 
gross income were both less than $21,250, and a 
qualifying child lived with him or her, the taxpayer 
may have been eligible for the earned income credit. 
Beginning with 1991, Schedule EIC, Earned In- 
come Credit, was used to figure the credit. The new 
form allowed for the computation of the three com- 
ponents of the credit: the basic credit, the health 
insurance credit, and the extra credit for a child 
bom in 1991. The basic credit could be as much as 
$1,192 for one qualifying child, and as much as 
$1,235 for two or more qualifying children. The 
health insurance credit was available to individuals 
who paid health insurance that covered a qualifying 
child. The maximum amount of the health insur- 
ance credit was $428. The maximum amount of the 
extra credit for a child bom in 1991 was $357. 

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 



72 



Individual Returns 1991 



allocated to the beneficiary only upon settlement or 
termination of an estate or trust and was limited by 
the "passive loss" rules. 

For the tables, if a return showed net income 
from one estate or trust, and a net loss from another, 
that return was tabulated in both the "total income" 
and "total loss" columns. The columns labeled "net 
income" and "net loss" represent the sum of all 
income and losses reported from all estates or 
trusts, i.e., the net amount computed on a retum- 
by-retum basis. 

Estimated Tax Payments 

(line 55, Form 1040) 

This figure represents the total of the tax pay- 
ments made for 1991 using Form 1040ES, and any 
overpayment from the taxpayer's 1990 return that 
was applied to 1991 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 
1991 , and they expected withholding and credits to 
be less than the smaller of (a) 90% of the tax shown 
on Form 1040 for 1991, or (b) 100% of the tax 
shown on Form 1040 for 1990. 

Excess Social Security Taxes Withheld A 

(line 58, Form 1040) 

If a taxpayer earned more than $53,400 ($5 1 ,300 
for 1990) in total wages from two or more employ- 
ers in 1991, too much social security (FICA) or 
Railroad Retirement Act (RRTA) tax may have 
been withheld from his or her wages. 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, 1 50 
deduction ($2,050 for 1990) 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 
1991: 

1) 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; 

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

3) The individual met certain citizenship require- 
ments; 

4) The individual's gross income was less than 
$2, 1 50. An exception to the income limitation 
was granted for children under age 19, or 
full-time students under age 24. 

5) The individual received more than half of his 
or her support for 1 99 1 from the taxpayer; 

If a taxpayer had AGI above certain levels, his 
or her personal exemption deduction may have 
been limited. For single taxpayers, the phaseout began 
at $ 1 00,000 and was completed at $222,500; for married 
persons filing jointly and qualifying widow(er)s, the 
phaseout began at $150,000 and was completed at 
$272,500; for heads of household, the phaseout began 
at $125,000 and was completed at $247,500; and for 
married persons filing separately, the phaseout began 
at $75,000 and was completed at $136,250. All exemp- 
tions were phased out simultaneously in 1991, without 
regard to the number of exemptions claimed. In 1990 
and prior years, however, the extent of the phaseout 
depended on the number of exemptions claimed (see 
"Changes in Law," Section 1). 

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 



Explanation of Terms 



73 



the combined profit and loss from all farming ac- 
tivities. Farm business total expenses (line 36, 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 
total 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 nor operate the farm to any 
great extent. 



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 1991 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. Variations of the 
three basic forms included 1040PC, 1040TEL, 
1040EZ-1, and electronic filing. Form 1040PC re- 
turns were generated by IRS-approved software on 
a personal computer, and were typically condensed 
versions of the standard paper forms. For Tax Year 
1991, Forms 1040TEL and 1040EZ-1 were both 
experimental forms being tested in certain parts of 
the country. Form 1040TEL allowed taxpayers to 
transmit their income and tax information via 
touch-tone phone, and Form 1040EZ-1 was a sim- 
plified Form 1040EZ. 

Returns of these types were included in the 
population of returns subjected to sampling, and 
were classified by the guidelines for filing a stand- 
ard form (i.e.. Form 1040, 1040 A, and 1040EZ), 
discussed below. For example, if a return were filed 
as a Form 1040PC, and its characteristics dictated 
that it otherwise would have been filed as a Form 
1040, it would have been classified as such for 
statistical purposes. Likewise, if a return were filed 



74 



Individual Returns 1991 



electronically that would have been a Form 
1040EZ had it been filed manually, it would have 
been considered a Form 1040EZ in the statistics. 

The forms represent different levels of com- 
plexity in regard to the information reported. The 
Forms 1040A and 1040EZ, for instance, may only 
be used if an individual's taxable income is less 
than $50,000, income may come only from a lim- 
ited 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 addi- 
tion, 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 1040A or 
1040EZ (For a complete description of each form 
see Section 5, 1991 Forms and Imtriictions.) 

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 IVIortgage Interest Deduction 

See "Interest Paid Deduction." 

Income Subject to Tax 

See "Modified Taxable Income." 

Income Tax After Credits 

[(line 40 - line 46) - part or all of line 56, Form 1040] 

To arrive at income tax after credits, taxpayers 
deducted total credits (line 46, Form 1040) from 
income tax before credits (line 40, Form 1040). For 



the statistics, tax was further reduced by the portion 
of the earned income credit which did not result in 
a negative tax. This portion of the earned income 
credit was included in the total credits as "earned 
income credit used to offset income tax before 
credits." Any tax remaining was tabulated as "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 54, 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 
1099-R and W-2G. Amounts withheld from total 
distributions of profit-sharing, retirement plans, and 
individual retirement accounts 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 Account 
Deductible Payments 

(lines 24a and 24b, Form 1040) 

An individual retirement account (IRA) is a 
savings program that allows a taxpayer to set aside 
money for retirement. Beginning in 1987, the de- 
duction for IRA contributions was reduced or elimi- 
nated fortaxpayers who were covered by an employer 
retirement plan and whose adjusted gross income 
exceeded certain levels. (Nondeductible contribu- 
tions were still allowed for such taxpayers.) De- 
ductible contributions could be subtracted from the 



Explanation of Terms 



75 



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 Account 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 

(line 12, Schedule A) 

The five-year phaseout of the deduction for 
personal interest paid was completed in Tax Year 
1991. As a result, personal interest was no longer 
allowed as an itemized deduction (see "Changes in 
Law," Section 1). 

The rules for deducting home mortgage inter- 
est for 1991 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 
on or after October 13, 1987, and the funds were 
used to buy, build, or improve that home, all interest 
could be deducted if the total of all mortgages on 
the property was $1 million or less, and (3) taxpay- 
ers 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 fully 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 spe- 
cific 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- 
hold or surviving spouses). 



76 



Individual Returns 1991 



(2) joint returns of married persons; 

(3) separate returns of married persons, 

(4) returns of heads of household; and 

(5) returns of surviving spouses. 

Marital filing status was usually determined as 
of the last day of the tax year. If one's spouse died 
during the tax year, the survivor was considered 
married for the entire year. If a taxpayer was di- 
vorced during the tax year and did not remarry, the 
taxpayer was considered to be unmarried for the 
entire year. 



Medical and Dental Expense Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included payments 
made for the diagnosis, treatment, or prevention of 
disease or for medical or dental insurance. How- 
ever, taxpayers who took the self-employed health 
insurance adjustment had to reduce their total 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 

(line 44, Form 1040) 

A minimum tax credit could be taken for 1991 
by certain taxpayers who paid alternative minimum 
tax for 1990. The credit was that part of the 1990 
alternative minimum tax based on adjustments or 
preference items that deferred tax rather than caused 
permanent avoidance of tax. If all of the minimum 
tax credit could not be used for 1991, the excess 
could be carried forward to later years. 



Miscellaneous Itemized Deductions 

(lines 19-25, 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." 

For prior year returns included in the 1991 
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 18, 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 



Explanation of Terms 



77 



taxpayer and household members en route to the 
new residence. Additional deductible expenses in- 
cluded 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 1991 was entered as a negative amount 
on this line by the taxpayer but edited into a sepa- 
rate field during service center processing. 

Other Tax Credits 

(mcluded in hne 45, Form 1040) 

"Other tax credits" is a residual category in the 
statistics and does not relate to a line item on a tax 
form. It included the "credit for fuel from anoncon- 
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 61, 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 refianded or credited toward the estimated 
tax for the following year. (See also "Credit to 1992 
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, 1992; 

• had income only from interest and divi- 
dends; 

• had gross income for 1991 that was more 
than $500 but less than $5,000; 

• had no estimated tax payments for 1991; 

• did not have any overpayment of tax 
shown on his or her 1990 return applied to 
the 1991 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 (formeriy 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 



78 



Individual Returns 1991 



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 57, 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 
employment pension plan for themselves and to 
deduct all or a part of such contributions in comput- 
ing adjusted gross income. The amount which could 
be deducted was based on net earnings from self- 
employment. 

Penalty Tax on Qualified Retirement 
Plans 

(line 51, Form 1040) 

If taxpayers withdrew any funds from an Indi- 
vidual Retirement Account or qualified retirement 
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 dis- 
tribution after reaching age 70-1/2 had to pay a 50 
percent excise tax on the excess accumulation. 
Contributions to the retiremerit account in excess 
of the legal limitation for the year (the lesser of 
$2,000 or the taxpayer's compensation for the year) 
were subject to an excise tax equal to 6 percent of 
the excess 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 flilly taxable 
pension was reported on lines 17a and 17b. 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. 



Explanation of Terms 



79 



Predetermined Estimated Tax Penalty 

(included in line 65, Form 1040) 

If a return showed taxes of $500 or more owed 
on line 64 (tax due at time of filing) a«c/ this 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 1991 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 62, 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 
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 

(Imc 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 

(Ime 7, 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; 



80 



Individual Returns 1991 



• 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 A 

(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- 
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. Long-term capital 
gains were subject to a maximum tax rate of 28 
percent (see "Changes in Law," Section 1). 

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 on line 14 of Form 1040 if the tax- 
payer 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. 



Explanation of Terms 



81 



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 who had a net profit 
for the year could deduct, as an adjustment, up to 
25 percent of the amount paid for medical insur- 
ance for themselves and their families. If the tax- 
payer had other employees working for his or her 
business, they must have been offered nondiscrimi- 
natory health insurance coverage if the taxpayer 
was to qualify for the deduction. However, self-em- 
ployed persons were not allowed this deduction if 
they or their spouses were employees and eligible 
to participate in an employer-subsidized 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 47, 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. 

The maximum net earnings subject to self-em- 
ployment tax for 1991 increased to $53,400 from 
$5 1,300 for 1990. The self-employment tax rate for 
1991 was 15.3 percent, and applied to 92.35% of 
income from the sources mentioned above (not in 
excess of $53,400), less any wages subject to PICA 
tax. The self-employment tax was calculated sepa- 
rately for each spouse on joint returns. 



A deduction of one-half of self-employment 
tax was allowed as an adjustment in computing 
AGI (see "Changes in Law," Section 1). 

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 

(lines 21a, 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 50, 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 



82 



Individual Returns 1991 



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 1991, 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 $850. Both the basic and addi- 
tional standard deductions were determined by mari- 
tal filing status, as shown below. 

Single. 

Basic deduction of $3,400; each taxpayer 65 
or over or blind was allowed an additional $850 
deduction each for age and blindness. 

Married filing jointly or qualifyingwidow (er) : 

Basic deduction of $5,700; each taxpayer 65 
or over or blind was allowed an additional $650 
deduction each for age and blindness. 

Married, filing separately: 

Basic deduction of $2,850, each taxpayer 65 
or over or blind was allowed an additional $650 
deduction each for age and blindness. 

Head of Household: 

Basic deduction of $5,000; each taxpayer 65 
or over or blind was allowed an additional $850 
deduction each for age and blindness. 

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

If an individual filed a return and was claimed 
as a dependent on another person's return, he or she 
was entitled to a standard deduction of at least 
$550. The maximum deduction allowed was lim- 
ited to the smaller of earned income (if greater than 
$550) or the regular standard deduction amount 
shown above for each filing status. The standard 



deduction for dependents could have been further 
increased if the individual was elderly 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 1991 that was paid 
or deducted before 1991, 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 

(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 1991, statutory 
adjustments included payments to a self-employed 
Keogh retirement plan or a simplified employee 
pension, forfeited interest penalty, certain payments 
to an IRA, alimony paid, the self-employed health 
insurance deduction, the deduction for self-em- 
ployment tax, and the foreign housing deduction. 
Each of the above items is described separately in 
this section. In addition, statutory adjustments in- 
cluded jury duty pay received by the taxpayer and 
given to the employer if the taxpayer continued to 
receive wages while on jury duty, the foresta- 
ti on/reforestation amortization deduction and the re- 
p^ment of supplemental unanployment benefits under 
the Trade Act of 1974. These amounts were in- 
cluded in the "Other Adjustments" category in the 
statistics. 



Tax Due at Time of Filing 

(line 64, Form 1040) 

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



Explanation of Terms 



83 



Tax From Recomputing Prior- Year 
Investment Credit 

(line 49, 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 1991, there were three basic tax 
rates, 15, 28, and 31 percent. Long-term capital 
gains were subject to a maximum tax rate of 28 
percent. 

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- 
ceeded $1,100 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 54, 55, 57-60, 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 
(line 56, Form 1040), for the statistics it is treated 
partly as a credit against income tax liability and 
partly as a refiindable 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 



84 



Individual Returns 1991 



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 recom- 
puting prior-year investment credit, penalty taxes 
on individual retirement accounts. Section 72 pen- 
alty taxes, advance earned income credit payments, 
golden parachute payments, or uncollected em- 
ployee social security tax on tips. These taxes, 
however, were disregarded for purposes of this 
classification since three of the above taxes were 
considered social security (rather than income) taxes, 
and the remaining ones, except for advance earned 
income payments, were either based on prior year's 
income or were penalty taxes. 

For this report, the earned income credit was 
treated first as an amount which 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 
resulting from audit or other enforcement activities. 

Taxable Income A 

(line 37, Form 1040) 

Taxable income was derived by subtracting 
from adjusted gross income any exemption amount 
anc/ either total itemized deductions or the standard 
deduction. On current year returns, "taxable in- 
come" was identical to "modified taxable income." 
For prior year returns received during the current 
year filing period, taxable income was imputed 
from the amount of tax reported. (See also "Modi- 
fied Taxable 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 
1991, 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 46 - line 56 + line 48 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. 



Explanation of Terms 



85 



It did not include any of the other taxes which made 
up total tax liabiHty. Total income tax was the basis 
for classifying returns as taxable or nontaxable. 

Total Itemized Deductions A 

(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. 

If a taxpayer had AGI in excess of $100,000 
($50,000 if married filing separately) his or her 
itemized deductions may have been limited. The 
limitation did not apply to the deductions for medi- 
cal and dental expenses, investment interest ex- 
penses, casualty or theft losses, and gambling losses. 
To arrive at allowable itemized deductions, total 
itemized deductions were reduced by the smaller 
of: a) 80 percent of the non-exempt deductions, or 
b) 3 percent of the amount of AGI in excess of 
$100,000 ($50,000). 

Total Rent and Royalty Income or Loss 

This income concept consists of all rent and 
royalty income and loss which was used in com- 
puting adjusted gross income, farm rental income 
and suspended rental loss 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 45, 55, Fomi 1040) 

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

1) child care credit; 

2) credit for the elderiy 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) the portion of the earned income credit (EIC) 
used to offset income tax before credits. 

These amounts were deducted from income 
tax before credits to arrive at income tax after 
credits. For the statistics, the portion of the EIC 
which did not result in a negative amount was 
tabulated as "earned income credit used to offset 
income tax before credits." Any amount remaining 
of the EIC could be refunded or applied to other 
taxes, and 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 53 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 accounts, 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. 



86 



Individual Returns 1991 



unlike the Form 1040, total tax liability did not 
include any advance earned income credit payments 



Type of Tax Computation A 

(line 38, Form 1040) 

Tabulations in Table 3 . 1 include three 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, 1040 A, or 1040EZ (see also "Regular 
Tax Computation"); and 

2) Form 861 5, used to compute the tax on invest- 
ment income of children under age 14. 

3) Schedule D, Form 1040, used to compute the 
28 percent tax on long-term capital gains. 



Unemployment Compensation 

(line 20, Form 1040) 

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

Unreimbursed Employee Business 
Expenses 

(line 19, 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 deductible. 



Section 5 1991 Forms and 

Instructions 



Page 



Form 1040 and Instructions 88 

Form 1040A and Schedules 1, 2, and 3 128 

Form 1040 EZ 132 

Schedules A & B , Itemized Deductions and Interest and Dividend Income 133 

Schedule C, Profit or Loss from Business (Sole Proprietorship) 134 

Schedule D, Capital Gains and Losses (and Reconciliation of Forms 1099-B) 135 

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

partnerships estates, trusts, REMIC's, etc.) 136 

Schedule EIC, Earned Income Credit 137 

Schedule F, Farm Income and Expenses 138 

Schedule R, Credit for the Elderly or the Disabled 139 

Schedule SE, Social Security Self-Employment Tax 140 

Form 2106, Employee Business Expenses 141 

Form 2441, Child and Dependent Care Expenses 142 

Form 3800, General Business Credit 143 

Form 625\ , Alternative Minimum Tax-Individuals 144 

Form 8582, Passive Activity Loss Limitations 144 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income 
of More Than $1,000 146 

Form 8801, Credit for Prior Year Minimum Tax 147 

Form 8814, Parent's Election to Report Child's Interest and Dividends 148 



87 



88 



Individual Returns 1991 






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115 










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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 ex- 
ample A, B, etc.), and page numbers are preceded by 
the letters /?g. 

A 

Additional standard deduction 

(See also Basic and standard deductions) 
Classified by: 

Marital status ,...1.3 

Size of adjusted gross income 1.4 

Description pg 82 

Reported on Form 1040A returns 1.6 

Adjusted gross income less deflcit 

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 67 

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 

Retumswith itemized deductions 2.1 



Classified by marital status 2.2 

Returns with total income tax 3.2 

Time series, 1985-1991 A 

Adjustments 

(See Statutory adjustments) 

Advance earned income credit payments 

Definition pg 68 

Alimony paid 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 68 

Reported on returns with itemized 
deductions classified by marital status 2.2 

Alimony received 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 68 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 68 



149 



150 



Individual Returns 1991 



Alternative minimum tax 

Change in law pg 4 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 68 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Alternative minimum taxable income 

(See Alternative minimum tax) 

B 

Basic standard deduction 

(See also Additional and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Description pg 82 

Reported on Form 1040A returns 1.6 

Business or profession net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 69 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

c 

Capital assets 

(See Sales of capital assets, net gain less loss) 

Capital gains and losses 

(See Sales of capital assets, net gain less loss) 

Capital gain distribution reported on Form 
1040 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 69 



Cash contributions deduction 

(See Contributions deduction) 

Casualty and theft loss deduction 

Classified by marital status ...•. 1.3 

Definition pg 69 

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 Pg 70 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1985-1991 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Contributions deduction 

Classified by marital status 1.3 

Definition Pg 70 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Type of contribution 2.1 

Credit for federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 70 

Credit for the elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 70 

Reported on retums with itemized 
deductions classified by marital status 2.2 



Index 



151 



Time series, 1985-1991 A 

Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 71 

Credit to 1992 estimated tax 

(See also Overpayment refunded) 
Definition pg 71 

D 

Deductible points 

(See also Interest paid deduction) 
Reported on returns with itemized deductions 2.1 

Deduction of self-employment tax 

Change in law pg 4 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 71 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Dependent exemptions 

(See Exemptions) 

Description of the sample 

Method of estimation pg 14 

Processing and management 

of the sample pg 14 

Sample design and selection criteria pg 13 

Sample redesign pg 16 

Sample selection pg 13 

Table presentation pg 14 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 71 

Reported on: 

Form 1040A returns 1.6 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 



E 

Earned income credit 

Change in law pg 4 

Definition pg 71 

Reftindable 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 retums 1.6 

Retums with itemized deductions 

classified by marital status 2.2 

Used to offset other taxes 3.3 

Employee business expenses 

(See 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 pg 71 

Reported on: 

Retums 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 pg 72 

Reported on retums with itemized 

deductions classified by marital status 2.2 

Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 72 

Exemptions 

Change in law pg 5 

Classified by: 
Marital status 2.4 



152 



Individual Returns 1991 



Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 72 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Retums with itemized deductions 2.1 

Time series, 1985-1991 A 

F 

Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 72 

Reported on: 

Retums with itemized 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Farm rental income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 73 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Filing requirements 

For children and other dependents pg 4 

Formost people pg 3 

Description pg 1 

Filing status 

(See Marital filing status) 

Foreign earned income exclusion 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 73 

Reported on retums with itemized 

deductions 2.1 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 73 



Reported on: 

Retums with itemized deductions 

classified by marital status 2.2 

Time series, 1985-1991 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 73 

Form 1040 returns 

Description pg 73 

Time series, 1985-1991 A 

Form 1040A returns 

Classified by: 

Size of adjusted gross income 1.6 

Description pg 73 

Time series, 1985-1991 A 

Form 1040EZ returns 

Classified by: 

Size of adjusted gross income 1.5 

Description pg 73 

Time series, 1985-1991 A 

Forms and instructions 

Form 1040 pg 88 

Schedules A & B pg 133 

Schedule C pg 134 

Schedule D pg 135 

Schedule E pg 136 

Schedule EIC pg 137 

Schedule F pg 138 

Schedule R pg 139 

Schedule SE pg 140 

Form 1040A pg 128 

Form 1040EZ pg 132 

Form 2106 pg 141 

Form 2441 pg 142 

Form 3800 pg 143 

Form 6251 pg 144 

Form 8582 pg 144 

Form 8615 pg 146 

Form 8801 pg 147 

Form 8814 pg 148 



Index 



153 



G 

General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 74 

Reported on returns with itemized 

deductions classified by marital status 2.2 

H 

Heads of household, 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 13 

Size of adjusted gross income 3.3 

Size of cumulated adjusted gross income 1.1 

Definition pg 74 

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, 1985-1991 

Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Definition pg 74 

Reported on: 

Returns with modified taxable income 3.1 

Retums with itemized deductions 2.1 

Time series, 1985-1991 A 

Income tax withheld 

Classified by: 
Marital status 13 



Size of adjusted gross income 3.3 

Definition pg 74 

Reported on: 

Form 1040A retums 1.6 

Form 1040EZ retums 1.5 

Retums with itemized deductions 

classified by marital status 2.2 

Individual retirement arrangement (IRA) 
deductible payments, adjustment 

(See also Primary and secondary IRA payments) 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 74 

Time series, 1985-1991 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Classified by: 

Marital status 1.3 

Size ofadjusted gross income 1.4 

Definition pg 75 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Interest paid deduction 

Change in law pg 5 

Classified by marital status 1.3 

Definition Pg 75 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 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) 



154 



Individual Returns 1991 



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 

Retums with total income tax 3.2 

M 

Marginal tax rates 

(See also Tax generated) 

Change in law pg 5 

Definition pg 75 

Reported on retums with modified 
taxable income 3.4, 3.6 

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 Pg 75 

Reported on retums with itemized 

deductions 2.2 

Type of exemption 2.4 

Medical and dental expense deduction 

Classified by marital status 1.3 

Definition pg 76 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Method of estimation 

Description pg 14 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 76 

Reported on retums with itemized 
deductions 2.2 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg 76 



Reported on: 

Retums 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 pg 76 

Moving expense deduction 

Classified by marital status 1.3 

Definition Pg 76 

Reported on retums with itemized deductions 2.1 

N 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Change in law pg 5 

Classified by 1979 income concept B 

Nonjoint returns 

Retums with total income tax 3.2 

Nontaxable returns 

(See also Taxable and nontaxable retums) 

Classified by size of AGI 1.2,1.4,2.3,3.3 

Definition pg 83 

Reported on: 

Form 1040A retums 16 

Form 1040EZ retums 1.5 

Retums with itemized deductions 2.1 



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 13 

Size of adjusted gross income 1.4 



Index 



155 



Definition pg 77 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 77 

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 1992 estimated tax: 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 77 

Refunded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZretums 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 pg 77 

Reported on returns with modified 

taxable income 3.4, 3.5, 3.6 

Classified by: 

Marital status 3.4, 3.6 

Size of adjusted gross income 3.5 

Partnership and S Corporation net income or 
loss 

Classified by: 
Marital status 1.3 



Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 77 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Passive losses 

Change in law pg 5 

Payment with request for extension of flling 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 78 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 78 

Reported on: 

Retums with itemized deductions 

classified by marital status 2.2 

Time series, 1985-1991 A 

Penalty tax on qualified retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 78 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 78 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Personal exemption 

(See Exemptions) 

Personal interest deduction 

(See Interest paid deduction) 

Personal interest paid 

(See Interest paid deduction) 



156 



Individual Returns 1991 



Personal property taxes deduction 

(See Taxes paid deduction) 

Population and sample 

Reported on Forms 1040, 1040Aand 1040EZ C 

Predetermined estimated tax penalty 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 79 

Prescription medicine and drug expense 

(See Medical and dental expense deduction) 

Primary IRA payments 

(See also Individual retirement arrangement adjust- 
ment, deductible payments) 

Classified by marital status 1.3 

Reported on: 

Form 1040A returns 1.6 

Retums with itemized deductions 2.2 

Processing and management of the sample 

Description pg 14 

Real estate taxes 

(See Taxes paid deduction) 

Refund 

(See also Overpayment refunded) 
Definition pg 79 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition pg 79 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 79 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition Pg 79 

Requirements for filing 

Description pg 1 



Retrospective income concept 

Classified by size of adjusted gross 

income and 1979 income concept B 

Description .^ pg 6 

Royalty net income or loss 

Classified by: 

Size ofadjusted gross income 1.4 

Definition pg79 

s 

S Corporations 

(See Partnership and S Corporation net income or 
loss) 

Salaries and wages 

Classified by: 

Marital status 13 

Size ofadjusted gross income 1.4 

1979 income concept B 

Definition pg79 

Reported on: 

Form 1040A retums 1.6 

Form 1040EZ retums 1.5 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Sales of capital assets net gain or loss 

Classified by: 

Marital status 1-3 

Size ofadjusted gross income 1.4 

1979 income concept B 

Definition pg 80 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Sales of property other than capital assets, net 
gain or loss 

Classified by: 

Marital status 1-3 

Size ofadjusted gross income 1.4 

Definition pg 80 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 



Index 



157 



Sample design and selection criteria 

Description pg 13 

Secondary IRA payments 

(See also Individual retirement arrangement adjust- 
ment deductible payments) 

Classified by marital status 1.3 

Reported on: 

Fomi 1040A returns 1.6 

Returns with itemized deductions 2.2 

Self-employed health insurance deduction 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1 .4 

Definition pg 81 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Self-employment tax 

(See also Deduction of self-employment tax) 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 81 

Separate returns of married persons 

(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 

Reported on returns with itemized deductions 
classified by marital status 2.2 

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 

Reported on returns with itemized deductions 
classified by marital status 2.2 

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 pg 81 



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 beneflts 

Benefits in adjusted gross income: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Definition pg 81 

Social security tax on tip income 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 81 

Sources of income 

(See also specific type) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Form 1040A retums 1.6 

Form 1040EZ retums 1.5 

Retums with itemized deductions 

classified by marital status 2.2 

Sources of the data 

(See Description of the sample) 

Standard deduction 

(See also Basic and additional standard deductions) 

Change in law pg 5 

Classified by marital status 1.2 

Definition pg 82 

Reported on: 

Form 1040A retums 1.6 

Fomi 1040EZ retums 1.5 



158 



Individual Returns 1991 



State income tax refund 

(See Taxes paid deduction) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 82 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Statutory adjustments 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 82 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 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 t>'pe) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

1979 income concept B 

Definition, Total pg 85 

Reported on: 

Retums with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time senes, 1985-1991 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 

Definition pg 82 



Reported on: 

Form 1040A retums 1.6 

Form 1040EZ retums 1.5 

Retums with itemized deductions 
classified by marital status 2.2 

Tax from recomputing prior-year investment 
credit 

Classified by size of adjusted gross income 3.3 

Definition pg 83 

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 pg 83 

Reported on retums with modified 

taxable income 3.1 

Tax items 

(See also specific type) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4, 3.3 

Reported on: 

Form 1040A retums 1.6 

Form 1040EZ retums 1.5 

Returns with modified taxable income 3.1 

Retums 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 

Definition, Total pg 85 

Reported on: 

Retums with itemized deductions 

classified by marital status 2.2 

Tax payments 

(See also specific type) 
Classified by: 

Mantal status 1.3 

Size of adjusted gross income 3.3 

Definition pg 83 

Reported on retums with itemized 

deductions classified by marital status 2.2 



Index 



159 



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 

Definition pg 83 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Taxable income 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Marital status 1.2 

Size of cumulated adjusted gross income 1.1 

Tax generated at specified rate 3.5 

Definition pg 84 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ retums 1.5 

Returns with modified taxable income 3.1 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Taxable interest received 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 84 

Reported on: 

Form 1040A retums 1.6 

Form 1040EZ retums 1.5 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Taxable returns 

Classified by size of cumulated adjusted 

gross income 1.1 

Definition pg 83 



Reported on: 

Form 1040A retums 1.6 

Form 1040EZ retums 1.5 

Retums with itemized deductions 2.1 

Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 84 

Reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Type of taxes paid deduction 2.1 

Total deductions 

Time series, 1985-1991 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 

Number of exemptions 2.3 

Size of cumulated adjusted gross income 1.1 

Definition pg 84 

Reported on: 

Form 1040EZ retums 1.5 

Retums with modified taxable income 3.1 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Total itemized deductions 

Change in law pg 5 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Marital status 1.2 

1979 income concept B 

Definition pg 85 

Limitation reported on: 

Retums with itemized deductions 2.1 

Classified by marital status 2.2 



160 



Individual Returns 1991 



Time series, 1985-1991 A 

T>pe of deduction 2.1 

Type of tax computation 

Classified by size of adjusted gross income 3.1 

Definition pg 86 

u 

Unemployment compensation 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 



Definition pg 86 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized dedqctions 2.1 

Classified by marital status 2.2 

Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions 
and employee business expense) 

Definition pg 86 

Reported on returns with itemized deductions 2.1 




Department of the Treasury 
Internal Revenue Service 

Document 1304 (Rev. 4-94) 

Catalog No. 63338H