T 11. oi/^ .?i^l
BOSTON PUBLIC LIBRARY
3 9999 06316 807 2
IUHVIDUUI
nX REIURNS 1992
▲ RETUBINS FILED $ TAX COMPUTATIONS $
SALARIES & WAGES $ TAXABLE INCOME
EXEMPTIONS $ STANDARD DEDUCTIONS
ADJUSTED GROSS INCOME $ INCOME TAX
NET GAINS ▲ NET LOSSES T TAX LIABILITY
ITEMIZED DEDUCTIONS $ ADJUSTMENTS T
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 ▼ TAX RATES
STATISTICS OF INCOME
Department
of the
Treasury
Internal
Revenue
Service
RECEIVED
Individual
Income Tax
Returns 1992
Publication 1304 (Rev. 4/95)
Ap;? G ? :::h
BOSTON PUBLIC LiDRARY
GO\/Er>NMP(yT nSCii. '' '-"MT^; DF'A ;tment
Margaret Milner Richardson
Commissioner
Michael P. Dolan
Deputy Commissioner
Phil Brand
Chief Compliance Officer
Daniel F. Skelly
Director,
Statistics of Income
Dave 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 tax payments. 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Additional unpublished information from individual income tax returns,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.
Statistics of Income's 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- 1992
Individual Income Tax Returns
Washington, DC 1995
Contents
Section 1 Page
Introduction and Changes in Law
Requirements for Filing 1
Changes in Law 9
The 1979 Income Concept 11
Comparison of Adjusted Gross Income with 1979 Income Concept 14
Section 2
Description of the Sample
Sample Selection 17
Sample Design and Selection Criteria 17
Data Capture and Cleaning 18
Method of Estimation 18
Table Presentation 19
Section 3
Basic Tables
Part 1 —Returns Filed and Sources of Income 25
Part 2— Exemptions and Itemized Deductions 73
Part 3— Tax Computation 83
Section 4
Explanation of Terms 99
Section 5
1992 Fonns and Instructions 121
Section 6
Index 189
Section 1
Introduction
and Changes
in Law
This report contains complete individual in-
come tax data for Tax Year 1992. The statistics are
based on a stratified probability sample of individual
income tax returns, selected before audit, which
represents a population of approximately 1 14 mil-
Uon Forms 1040, 1040A, 1040EZ, and 1040PC,
including electronic returns, filed for Tax Year 1992.
Table A on the following page presents selected
income and tax items for Tax Years 1988, 1989,
1990, 1991, and 1992, and provides the percentage
change for each item between 1991 and 1992. 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. To aid inter-year
comparisons. Table A includes the items in both
current dollars and constant 1990 dollars.
Five components of AGI showed sizable changes
for 1992: taxable interest received declined 22.5
percent; capital gains distributions climbed 50.9
percent; taxable distributions from Individual Re-
tirement Arrangements increased 27.4percent; rents
royalties, partnerships, estates, trusts, etc. increased
40.5 percent; and unemployment compensation rose
34.7 percent. Total AGI increased by 4.8 percent to
$3 . 6 trillion . The total tax liability , grew 6 . 1 percent
to $503.1 billion.
This report is divided into six sections. Section
1 explains the requirements for filing, changes in the
law for 1992, and the 1979 Income Concept. Section
2 describes the sample of individual income tax
returns upon which the statistics are based. Section
3 contains tables of detailed aggregate statistics on
individual tax returns. Section 4 provides explana-
tions 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 1 992 were
generally based on gross income, fiUng status, marital
status, age, and, to a lesser extent, dependency and
blindness. Gross income included all income re-
ceived 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 re-
quired to file a tax return if gross income for the year
was at least as much as the amount shown for the
PaulArmbergerafidMichaelParisiwererespomibleforthetextaridproductionofthisreport. Technical assistance was provided by Michael
Strudler. ThisreportwaspreparedunderthedireaionofJeffHartzok. Chief, IndividualRetums Analysis Section, Individual Statistics Branch.
Individual Returns 1992
Table A~Selecteci Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990
Dollars^
[All figures are estrmates based on samples -money amounts are m thousands of dollars]
Current dollars
^^==^:^=^==:
Item
1988
1989
1990
1991
1992
Percent change,
1991 to 1992
(1)
(2)
(3)
(4)
(5)
(6)
All returns
109.708,280
71,359,242
112.135,673
71,563,456
113,717,138
69,270 236
114.730.123
68.992,987
113.604.503
65,870,679
-10
Form 1040 returns
4 5
Electronically filed returns.
t
t
3,125,950
2,900,257
3,412,727
na
PC returns
na
19,066,165
na
20,478,063
na
25,917 288
t
26 605,992
2,377,108
28,768,327
na
Form 1040A returns
81
Electronically filed returns
T
T
4,231,641
6.496,237
7,266419
na
PC returns
na
na
na
t
1,683.774
na
Form 1040EZ returns
19,282,873
20.094.154
18,529,614
19,131,143
18,965.496
-0 9
Electronically filed returns
T
t
1,397,449
1 ,899,679
1.825658
na
PC returns
na
na
na
t
709 339
na
Salaries & wages
Number of returns
Amount
93,257,370
2,337,984,129
69,421,338
186,981,636
95.487.922
2.449,530,553
69.881.648
220.015.823
96,729912
2,599,401,271
70,369,662
227,083,888
97,066,245
2,674,260,752
70,161,547
209,411,465
96,263.895
2.805.703 266
67.280.674
162,343,280
-0 8
49
Taxable interest received
Number of returns
Amount
-4 1
■22 5
Tax exempt interest
Number of returns
Amount
3,514,401
32,811,274
22,903,155
77,329.507
3.730.291
37.589.693
23.079,592
81,309,036
3,916,925
40,228,405
22,904 441
80,168,536
4,128,715
43.111.140
23.228.826
77.284.498
4,453.458
45.728.471
23,715,100
77,925,720
79
61
Dividends in AGI
Number of returns
Amount
21
08
State income tax refund
Number of returns
Amount
19.581.464
11.234.875
16,589.028
9.233.859
16,668,283
10,155,294
16.675.610
10.360755
16,769,415
10,190,421
06
-1 6
Alimony received
Number of returns
Amount
465.437
3.035.504
462.025
3.598,148
466.075
3,876,235
465,461
4,141,841
466,532
4,606 142
02
11 2
Business or profession net income, less loss
Number of returns
Amount
13.571.440
126.323.250
14,160.696
132.737,680
14,637,591
141,430,193
15,029,325
141,864,014
15,320,466
154.002.154
1 9
86
Net capital gam in AGI less loss
Number of returns
Amount
12,521,113
152,841 481
12,847.743
144,006,237
12.121,524
113,159,105
12,682,215
101.559,040
13.352.724
116 393.768
53
146
Capital gams distribution reported on form 1040
Number of returns
1,788,122
926,728
1,755,951
1,860,313
2,211,919
1,624,693
1.771.117
1.058,830
2,166,358
1,072,088
1,691,377
1,471,208
2.326.788
1.216.780
1.605.159
•2.201.504
3.137.878
1835.768
1,684,241
-2,654,106
349
Amount
509
Sales of property otfier than capital assets, net
gams less loss
Number of returns
Amount
49
-20 6
Total IRA distributions
Number of returns
Amount
3,354,206
23,677,746
3.723,152
28,923.395
4,389,748
35,402,867
4.899,292
42,481,367
5,565,393
55,637,677
136
310
Taxable IRA in AGI
Number of returns
Amount
2.645,142
11,118,008
2.985.214
13,875.464
3,545,474
17554,377
3,996.947
20,627,106
4,444,823
26,273.246
112
274
Total Pensions & annuities (received)
Number of returns
Amount
17,192,037
175,469,215
17.651.137
196.308.325
17,957,834
214,431,668
18,893.132
239,241,028
18.752.298
262.505 637
■0 7
97
Taxable pensions & annuities (in AGI)
Number of returns
Amount
16,481,248
138.785.886
16.816.830
147.358,442
17,014,091
159,294,448
17,907.232
176.501,703
17.676.445
186.491.698
■13
57
Rents royalties, partnerships, estates,
trusts, etc
Number of returns
14.156.232
127.747.315
14,238.241
67.980.277
14,341,128
74,970,367
13,872,760
72092.658
13.593.119
101 267,900
■2
Amount
40 5
Farm net income less loss
Number of returns
Amount
2.367.527
■1.176.537
2.359.718
-213.939
2,321,153
-433,762
2.290.908
-2.853.007
2,288,218
-2,536,007
■01
11 1
Unemployment compensation in AGI
Number of returns
Amount
6.974.262
11.626,600
7.175.322
12.095.062
8,014,136
15 453 147
9.931.421
23,309,714
10.309.533
31 393.169
38
347
Social secunty benefits (received)
Number of returns
Amount
10,131.920
84.453.369
10 417.916
91.757.049
10812,582
100,038,603
11,047,907
108,292,997
10.783,342
111.289.205
-2 4
28
Taxable social security benefits (received)
Number of returns
Amount
4,024,093
14,361,470
4,675.100
17,347,058
5,082,575
19,686,539
5,333,413
21,359,312
5,535 811
23,139,399
38
83
Footnotes at end of table
Introduction and Changes in Law
Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990
Dollars-Continued'
[All figures are estimates based on samples -money amounts are m thousands of dollars]
Current dollars
Item
Percent change.
1988
1989
1990
1991
1992
1991 to 1992
(1)
(2)
(3)
(4)
(5)
(6)
Other tncome, net gam less loss
Number of returr^s
6,550,768
6,364,065
5.514.420
5,399.836
5.256.347
-2.7
Amount
21,632,636
18.683,150
18,420.835
24,894,414
21,502,493
-13.6
Total income, net gam less loss
Number of returns
109,650,913
112,082,521
113,680,637
114,659,690
113,475,772
■10
4 7
Amount
3.111.221,671
3,280,931.125
3,439,401.579
3,499,249.790
3 664 593 805
Pnmary taxpayer IRA adjustment
•J, W^, yJ^^,\J\J^
Number of returns
5.825.108
5,280.531
4,761.622
4,211,741
4,036.901
-4 2
Amount
8.580.947
7,806,631
7,128,241
6,400.933
6,191.865
•3 3
Spouse IRA adjustment
Number of returns
2,615.832
2,372.984
2,106,852
1,912.395
1 .837.085
-3 9
Amount
3.300.807
3,022,063
2,729^979
2,629!244
2,504,195
-4 8
One fialf of self employment tax
Number of returns
na
na
11,006,093
11,751.761
12.206,670
39
Amount
na
na
9,921.387
10,712,138
11,540,330
77
Self-employed fiealtfi insurance
Number of returns
1,885,153
2,364.511
2.754.040
3.047.949
1 .906.288
2,825,883
-7.3
Amount
884,304
1,267.834
1,627.356
1,367,088
-28 3
Self-employment retirement Keogh plans
Number of returns
814.586
822.353
824.327
840,087
919,187
9,4
Amount
6,626.908
6.326.156
6,777.645
6.912.855
7,592,136
98
Forfeited interest penalty
Number of returns
775,773
1.056,067
906,265
989.496
905,383
-8.5
Amount
161,278
312,689
194.925
196.726
153,086
-22 2
Alimony paid adjustment
Number of returns
587,022
600,571
650,896
673.072
680,281
1 1
Amount
4,183,246
4,514.401
4,932,087
5.302.480
5.513,598
40
Foreign housing deductions
Number of returns
310
2.861
2,684
2.690
3,374
254
Amount
2.609
23.214
46,488
45.256
52.785
166
Other adjustments
Number of returns
57.483
377.507
135,447
99.191
88.883
■10.4
Amount
121,874
1.269.060
616.124
610,210
549.171
-100
Total statutory adjustments
10,747,370
9.926.729
16,648,032
16,990,443
17,170,925
11
Amount i.
28,201,888
24.572.969
33,974,231
34,716,128
35,464,254
22
Adjusted gross income or loss (AGI) f
Amount
3,083.019.783
3.256.358.156
3,405,427,348
3,464,533,661
3,629,129.550
48
Itemized deductions
Number of returns
31.902.985
31,972.317
32,174,938
32,489,919
32.540.614
2
Amount
395.216.456
430.977.999
458.485.055
467,697,873
481.945.631
3,0
Total standard deductions
Number of returns
76.471.827
79.338.895
80.620.774
81,304,774
80.072.236
-1.5
Amount .
289.564.223
309.431.034
331,456.520
351,076,010
366.533.607
44
Basic standard deduction
Number of returns
76.471.827
79.338.895
80.620.774
81,304,774
80.072.236
-1.5
Amount
280.341.390
299.978 991
320.840.806
340,096,951
355.222.745
44
Additional standard deductions
Number of returns
10,292.748
10.551.521
10.954,167
11,038,416
10.643.118
-3,6
Amount
9.222.833
9.452.043
10.615,715
10,979,059
11.310.862
30
AGI less deductions
Number of returns
99.695.559
101.662,455
102.922,034
103,213,145
2.717,651,867
102.105.105
-1 1
Amount
2.455,282.330
2.574.191.179
2.679.179,450
2.853.414.748
50
Number of exemptions .
221,884,006
223,756.252
227.549,246
231,296,627
230.547.002
-03
Exemption amount
430,771,177
447,129,806
465,985,366
491,084,150
523.042,222
65
Taxable income
Number of returns
90,281.729
92,313,789
93.148,332
92,717,816
90,717.400
-2 2
Amount
2,069,966,980
2,173,345.881
2,263.661,230
2,284,087,935
2.395,695,907
49
Tax from tables, rate schedules, etc
Number of returns
90,186,916
92,211.584
93.078,537
92,622,506
90,623,988
-22
Amount
417,544,449
436,473.269
452,155,839
453.843,011
481,900,611
62
Additional taxes
Number of returns
264,425
231,193
152,343
150,801
121,579
-19,4
Amount
1,344,716
1,766.869
971,740
659 653
73o!262
10.7
Income tax before credits
Number of returns
90,218,979
92,246,065
93,089,368
92,635.791
90.633.192
-2 2
Amount ,
418,889165
438,240,138
453,127,579
454,502,664
482,630,873
62
Child care credit
Number of returns
9,023,458
6,028,094
6,143,590
5,896,435
5,980,219
1.4
Amount
3,812.849
2,439,471
2,549.004
2,520,549
2,527,188
03
Credit tor elderly or disabled
Number of returns
356,973
319,758
339,818
285.085
240.144
■ 158
Amount, ,
68,904
64,490
61,898
57,083
51.120
-10.4
Footnotes at end of table
Individual Returns 1992
Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990
Dollars-Continued'
[All figures are estimates based on samples -money amounts are in thousands of dollars]
Foreign tax credit
Number of returns
Amount
General business credit
Number of returns
Amount
Total credits
Number of returns
Amount
Income tax less credits'
Number of returns
Amount
Self -employment tax
Number of returns
Amount
Alternative minimum tax
Number of returns
Amount
Recapture taxes
Number of returns
Amount
Social security, medicare tax on lip income
not reported
Number of returns
Amount
Tax on qualified retirement plans
Number of returns
Amount
Advanced earned income credit payments
Number of returns
Amount
Total tax liability'
Number of returns
Amount
Income tax withheld
Number of returns
Amount
Estimated tax payments
Number of returns
Amount
Earned income credit'
Number of returns
Amount
Payment with an extension request
Number of returns
Amount
Excess social security tax withheld
Number of returns
Amount
Other payments
Form 2439
Number of returns
Amount
Form 4136
Number of returns
Amount
Total payments'
Number of returns
Amount
Overpayment, total
Number of returns
Amount
Overpayment refunded
Number of returns
Amount
Refund credited to next year
Number of returns
Amount
Tax due at time of filing
Number of returns
Amount
Tax penalty
Number of returns
Amount
Current dollars
(1)
559,217
1,087.203
364.169
718,209
10,344,023
5,944,749
89,218,654
412,944.416
11.195.247
17,264,586
113,562
1,027,884
287,789
234.202
138,057
20,308
1,951.890
853,919
2,858
1,086
91,467,630
432.373.193
93,542,541
342,220,135
12,443,029
80.328,108
11,148,476
5.896.107
1,232.645
20,603,585
953.151
847.460
60.993
23.270
955,836
317.085
106.328.985
450,240,127
79,143,548
78,837,972
76,414,800
68,990,260
4,016,487
9,847,712
27.185,438
61.507,880
3,326,495
536,842
(2)
641.557
1.311,742
332,419
593,192
7,363.358
4,751,606
91,654,173
433,488,532
11,587,550
18,403,176
117.483
631.012
121,380
91 ,608
158.652
20,876
2,080,968
975.572
6,336
1,657
94,011,751
453,833,349
95,828,144
362,405,397
12,660.900
88.108,845
11,695,876
6,575 661
1,286,619
17,416,394
932.845
844.233
78,141
47 712
751.328
141.777
104,335,240
475,560,024
80,908.202
81.252.232
78,271,544
71,735,083
3.753.154
9.517,149
28.044.448
60.156,928
3,569,721
631,371
1990
(3)
772.143
1,682,307
262,573
616,288
7.547,409
5.214.375
92,523,796
447,913,204
11,615,984
20,859,584
132,103
830,313
50,739
66,023
227,866
32,854
2,442,179
1,195,718
8,009
2,367
95,103,483
470,909,018
97,747,178
386,525,674
12,805,826
91,607,397
12,554,681
7,511,502
1,304,663
16.704,169
931,283
905,327
47,799
33,975
682,348
145 124
106138,534
503 463,897
83,507,580
88,479 352
80,514,484
78,103 385
4,394,058
10,375,966
26,986,948
56,561,150
3,792,027
636,676
(4)
874,583
1,824,334
259.625
522,507
7,360.137
5,204,348
92,088,147
449,297,085
12,084,845
21.967,799
243,672
1,213.426
11.500
26,956
279,781
45,410
3,029,160
1,442,380
26,086
6,743
94,848,722
474,008,060
98,755,763
397,605,848
12.658,218
92,576,548
13,664,555
11,104,993
1,113,929
14,563,609
807,036
770.807
47,368
56,313
642,657
149,940
106,827,617
516,828,059
85,564,104
95,269 292
82,402,017
84 043,194
4,643,125
11,226,098
25,567,640
53,046,236
3,798,637
596,943
(5)
1,068,776
2,047,275
252.151
574.633
7,627,557
5,690,280
90,072,183
476 721,285
12.243,336
23,154,833
287,183
1,357,063
4,433
27,583
306.218
67.478
3,045,980
1,524,638
27,599
15,396
93,088,694
503,095,005
97,535,602
407,463,612
12.783,008
113,747,377
14,096,575
13,027,917
1,152,117
9,947,890
932,687
846,175
33.198
109.013
638.306
171,046
106,046,359
545,313.031
80,991 ,052
92,047,931
77,840,969
78,879,540
4,863,373
13,168,391
29,035,574
50,411,381
4,555,184
581,476
Percent change
1991 to 1992
(6)
22 2
122
■2 9
100
36
93
■2 2
61
13
54
179
11 8
■615
23
94
486
06
57
58
128 3
■1 2
25
10
229
32
173
34
-31 7
156
9 8
■29 9
93 6
■0 7
14 1
■0 7
55
■5 3
■3 4
■5 5
-6 1
47
173
136
■5
Footnotes at end of table
Introduction and Changes in Law
Table A~Selected Income and Tax Items for Selected Years, 1988-1992, In Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples -money amounts are in thousands of dollars]
Constant 1990 dollars'
Percent change
1991 to 1992
All returns
Form 1040 returns
Electronically filed returns
PC returns
Form 1040A returns
Electronically filed returns
PC returns
Form 1040E2 returns
Electronically filed returns
PC returns
Salaries & wages
Number of returns
Amount
Taxable interest received
Number of returns
Amount
Tax exempt interest
Number of returns
Amount
Dividends tn AGI
Number of returns
Amount
State income tax refund
Number of returns
Amount
Alimony received
Number of returns
Amount
Business or profession net income, less loss
Number of returns
Amount
Net capital gain in AGI less toss
Number of returns
Amount
Capital gams distribution reported on form 1040
Number of returns
Amount
Sales of property other than capital assets, net
gams less loss
Number of returns
Amount
Total IRA, distributions
Number of returns
Amount
Taxable IRA in AGI
Number of returns
Amount
Total Pensions & annuities (received)
Number of returns
Amount
Taxable pensions & annuities (in AGI)
Number of returns
Amount-
Rents, royalties, partnerships, estates,
trusts, etc
Number of returns
Amount,
Farm net income less loss
Number of returns
Amount
Unemployment compensation in AGI
Number of returns
Amount.
Social security benefits (received)
Number of returns
Amount
Taxable social security benefits (received)
Number of returns
Amount
(7)
(8)
(9)
(10)
(11)
109,708,280
71,359,242
T
na
19,066,165
T
na
19,282.373
t
93,257,370
2,583,407,877
69,421,338
206,609,543
3.514,401
36.255,551
22,903,155
85,446,969
19,581,464
12,414,227
465,437
3,354,148
13,571,440
139,583,702
12,521,113
168,885.614
1,788,122
1,024,009
1,755,951
2,055,594
3,354,206
26,163,255
2,645.142
12.285.092
17.192,037
193,888,635
16,481,248
153,354,570
14,156,232
141,157,254
2,367.527
-1,300.041
6.974.262
12.847.072
10.131.920
93.318.640
4.024.093
15.869.028
112,135.673
71.563,456
T
na
20.478.063
t
na
20.094,154
t
95 487,922
2,581,170,235
69,881,648
231,839,645
3,730,291
39,609,792
23,079.592
85.678,647
16.589,028
9,730,094
462,025
3,791,515
14,160,696
139,871,106
12,847,743
151,745,244
2,211,919
1.712,005
1,771,117
1,115,732
3,723,152
30,477,761
2,985,214
14,621,142
17,651.137
206.858.087
16,816,830
155,277,600
14,238,241
71.633,590
2,359,718
-225.436
7,175,322
12,745,060
10,417,916
96,688,144
4,675.100
18,279,302
113.717.138
69.270.236
3 125.950
na
25.917.288
4.231,641
na
18.529.614
1,397,449
96,729,912
2,599,401,271
70,369,662
227,083,888
3,916.925
40.228.405
22.904,441
80,168,536
16,668,283
10,155,294
466.075
3,876.235
14,637,591
141,430,193
12,121,524
113,159,105
2,166,358
1,072,088
1,691,377
1,471.208
4,389,748
35,402,867
3.545,474
17.554,377
17,957,834
214,431.668
17.014,091
159,294.448
14,341.128
74,970,367
2,321,153
-433,762
8,014,136
15,453,147
10,812,582
100.038.603
5.082,575
19.686.539
114.730,123
68,992,987
2,900,257
t
26,605,992
6,496.237
t
19,131,143
1,899,679
T
97,066,245
2,566,469.052
70,161,547
200,970,696
4,128,715
41,373,455
23,228,826
74,169,384
16.675,610
9,943,143
465,461
3.974,895
15,029,325
136,145,887
12,682,215
97,465,489
2.326,788
1,167,735
1,605,159
-2,112,768
4,899,292
40.769.066
3,996,947
19,795,687
18,893,132
229.597,916
17.907,232
169,387,431
13,872,760
69,186,812
2,290.908
-2,738,011
9,931,421
22,370,167
11,047.907
103.928.020
5,333,413
20,498,380
113.604.503
65.870,679
3,412,727
2.377,108
28,768,327
7,266.419
1.683.774
18.965.496
1.825.658
709.339
96.263,895
2,614,821,310
67,280,674
151,298,490
4,453,458
42,617.401
23,715,100
72,624,157
16,769,415
9,497,130
466,532
4,292,770
15,320,466
143,524,841
13,352,724
108,475,087
3,137,878
1,710,874
1,684,241
-2,473,538
5,565,393
51,852,448
4,444,823
24,485,784
18,752,298
244,646.446
17,676,445
173,804,006
13,593,119
94,378,285
2.288.218
-2.363.473
10.309.533
29,257,380
10,783,342
103,717,805
5,535,811
21,565,144
(12)
-1.0
-4 5
-0 8
1 9
-4 1
-24 7
79
30
21
-2,1
0,6
-4 5
02
80
19
54
53
11 3
349
465
49
-17 1
136
27 2
11 2
23 7
-1 3
26
-2
36 4
-0 1
137
38
308
-24
-0 2
38
52
Footnotes at end of table
Individual Returns 1992
Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples money amounts are in thousands of dollarsi
Constant 1 990 dollars'
Item
Percent change.
1988
1989
1990
1991
1992
1991 to 1992
(7)
(8)
(9)
(10)
(11)
(12)
Other income, net gain less loss
Number of returns
Amount
6,550,768
23,903.465
6,364,065
19,687197
5 514,420
18 420,835
5,399,836
23,890,992
5,256,347
20,039,602
2 7
-16 1
Total income, net gam less loss
Number of returns
Amount
109,650,913
3,437,814.001
112,082,521
3,457,250,922
113680,637
3,439,401,579
114,659,690
3,358,205,173
113,475,772
3,415,278 476
-10
1 7
Primary taxpayer IRA adjustment
Number of returns
Amount
5.825.108
9,481,709
5,280.531
8.226,165
4.761,622
7,128,241
4,211,741
6,142,930
4,036.901
5.770,610
-42
-6,1
Spouse IRA adjustment
Number of returns
Amount
2,515,832
3,647.301
2,372984
3.184,471
2,106,852
2,729,979
1,912,395
2,523,267
1.837,085
2,333,826
-3 9
-7 5
One half of self employment tax
Number of returns. .
Amount
na
na
na
na
11,006,093
9,921,387
11,751,761
10,280,363
12,206.670
10,755,200
39
46
Self-employed health insurance
Number of returns
1,885.153
2.364.511
2,754,040
3,047,949
2,825,883
-7 3
Amount
977,131
1,335,968
1,627 356
1,829.451
1,274.080
-30 4
Self-employment retirement Keogh plans
Number of returns
Amount
814,586
7,322.550
822,353
6,666,129
824,327
6777,645
840.087
6.634,218
919.187
7,075.616
94
67
Forfeited interest penalty
Number of returns
Amount
775,773
200,307
1,056,067
329,493
906,265
194,925
989,496
188,797
905,383
142,671
-8 5
-24 4
Alimony paid adjustment
Number of returns
Amount
587,022
4.622.371
600,571
4,757 008
650,896
4,932,087
673,072
5,088.752
680,281
5,138,488
1 1
10
Foreign housing deductions
Number of returns
Amount
310
2,883
2.861
25,651
2,684
51,368
2,690
50,007
3,374
58,326
25 4
166
Other adjustments
Number of returns
57,483
377,507
135,447
99,191
88,883
-10 4
Amount
134,667
1,402,276
680,800
674,265
606819
-100
Total statutory adjustments
Number of returns
Amount
10.747.370
31.162,307
9,926.729
25,893,540
16,648,032
33,974,231
16,990,443
33,316,821
17,170,925
33,051,495
1 1
-0 8
Adjusted gross income or loss (AGI)
Amount
3,406,651,694
3,431,357,383
3.405 427,348
3,324,888,350
3.382.226.980
1 7
Itemized deductions
Number of returns
Amount
31,902,985
436.703,266
31,972,317
454,139,093
32,174,938
458 485,055
32,489,919
448,846 327
32,540,614
449,157.158
02
01
Total standard deductions
Number of returns
Amount
76,471,827
319,960,467
79,338,895
326.060,099
80,620,774
331,456,520
81,304,774
336,925.154
80,072,236
341,597,024
-15
1 4
Basic standard deduction
Number of returns
Amount
76,471.827
309.769,492
79,338,895
316,100,096
80,620,774
320,840,806
81.304,774
326,388,629
80.072,236
331.055,680
-1 5
1 4
Additional standard deductions
Number of returns
10,292,748
10,190,976
10,551,521
9.960,003
10,954,167
10,615,715
11,038,416
10,536,525
10,643,118
10,541,344
-3 6
Amount
ao
AGI less deductions
Number of returns
Amount
99,695.559
2,713,019,149
101,662,455
2,712,530,220
102 922,034
2.679.179.450
103,213,145
2,608,111,197
102,105,105
2,659,286,811
-1 1
20
Number of exemptions
221,884,006
223,756,252
227.549,246
231,296,627
230,547,002
-0 3
Exemption amount
475,990,251
2,712,530,220
465,985,366
471,289,971
487,457,802
34
Taxable income
Number of returns
Amount
90,281,729
2,287,256,331
92,313,789
2,290.143,183
93,148,332
2,263,661,230
92,717,816
2,192,022,970
90,717,400
2,232,708.208
-2 2
19
Tax from tables, rate schedules, etc
Number of returns
90,186,916
461,375,082
92,211,584
459.929.683
93,078,537
452,155,839
92,622.506
435,549,915
90,623,988
449,115,201
-2 2
Amount
31
Additional taxes
Number of returns
Amount
264,425
1 ,485,874
231,193
1,861,822
152,343
971,740
150,801
633,064
121,579
680,580
-19 4
75
Income tax before credits
Number of returns
Amount
90,218,979
462,860,956
92,246,065
461,791.505
93,089,368
453,127,579
92,635,791
436,182,979
90,633,192
449,795,781
-2 2
31
Child care credit
Number of returns
Amount
9,023,458
4,213,093
6.028,094
2,570,570
6,143590
2,549,004
5,896,435
2,418,953
5,980,219
2,355,254
1 4
-26
Credit for elderly or disabled
Number of returns
Amount
356,973
76,137
319,758
67,956
339,818
61,896
285,085
54,782
240,144
47,642
-15 8
-130
Footnotes at end of table
Introduction and Changes in Law
Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990
Dollars-Continued'
[All figures are estimates based on samples -money amounts are in thousands of dollars]
Constant 1990 dollars'
1988
1989
1991
Percent change,
1991 to 1992
Foreign lax credit
Number of returns
Amount
General business credit
Number of returns
Amount
Total credits
Number of returns
Amount
Income tax less credits^
Number of returns
Amount,
Self-employment tax
Number of returns
Amount
Alternative minimum tax
Number of returns
Amount
Recapture taxes
Number of returns
Amount
Social security, medicare tax on tip income
not reported
Number of returns
Amount
Tax on qualified retirement plans
Number of returns
Amount
Advanced earned Income credit paynnents
Number of returns
Amount
Total tax liability^
Number of returns
Amount
Income tax withheld
Number of returns
Amount
Estimated tax payments
Number of returns ,
Amount
Earned income credit'
Number of returns
Amount
Payment with an extension request
Number of returns
Amount
Excess social security tax withheld
Number of returns
Amount
Other payments.
Form 2439
Number of returns
Amount
Form 4138
Number of returns
Amount
Total payments'
Number of returns
Amount
Overpayment, total
Number of returns
Amount
Overpayment refunded
Number of returns
Amount
Refund credited to next year
Number of returns
Amount
Tax due at time of filing
Number of returns
Amount
Tax penalty
Number of returns
Amount
(7)
(8)
(9)
(10)
559,217
1,201,329
364,169
793,601
89,
456,
344,023
568,783
218,654
292,172
195,247
076,891
113,562
,135,783
287,789
258,787
138,057
22,440
1,951,890
943,557
2,858
1,200
91,
477,
93,
378,
467.630
760,434
542,541
143,796
443,029
760,340
148,476
515,035
232,645
766,392
106,
497,
853,151
936,420
60.993
25,713
955,836
350.370
328.985
502.903
J.143.548
7,113,781
3,414.800
3.232.331
».016.487
3.881.450
7,185.438
7,964.508
5.326,495
593,196
641,557
1,382,236
332.419
625,071
7,363,358
5,006,961
91,654,173
456.784,544
11,587,550
19,392,177
117,483
875,671
121,380
96,531
158,652
21.998
2.080,968
1.028.000
6.336
1.746
94.011.751
478.222.707
95.828.144
381.881.346
12.660.900
92.843.883
11.695.876
6.929.042
1.286.619
18.352.365
932.845
889.603
78.141
50.276
751.328
149.396
104.335.240
501.116.991
80.908,202
85,618,790
78,271.544
75.590.182
3.753.154
10.028.608
28.044.448
63.389.808
3.569.721
665.301
772.143
1,682,307
262.573
616.288
7.547.409
5.214.375
92.523,796
447,913,204
11,615,984
20,859,584
132,103
830,313
50,739
66,023
227,866
32,854
2,442,179
1,195,718
8,009
2,367
95,103,483
470,909,018
97,747,178
386,525,674
12.805.826
91 .607.397
12.554,681
7,511,502
1,304,663
16,704,169
931,283
905,327
47,799
33,975
682,348
145,124
106,138,534
503,463,897
83,507,580
88,479,352
80,514,484
78,103,385
4,394,058
10,375,966
26,986,948
56,561,150
3,792,027
636,676
874,583
1,750,800
259,625
501 ,446
7,360,137
4,994,576
92,088,147
431 187,222
12,084,845
21,082,341
243,672
1,164,516
11,500
25,869
279,781
43,580
3,029,160
1,384,242
26,086
6.471
94,848,722
454,902,169
98,755,763
381,579,509
12,658.218
88,845,056
13,664,555
10,657,383
1,113,929
13,976,592
807,036
739,738
47,368
54,043
642,657
143,896
106,827,617
495.996,218
85,564,104
91,429,263
82,402,017
80,655,656
4,643,125
10,773,607
25,567,640
50,908,096
3,798,637
572,882
(11)
1,068,776
1,907,992
252,151
535,539
7,627,557
5,303,150
90,072,183
444,288,243
12,243,336
21,579.527
287,183
1,264,737
4,433
25,706
306,218
62,887
3,045,980
1,420,911
27,599
14,349
93,088,694
468,867,665
97,535,602
379,742,416
12,783,008
106,008,739
14,096,575
12,141,582
1,152,117
9,271,100
932,687
788,607
33,198
101,596
638.306
159.409
106.046.359
508.213.449
80.991.052
85.785.583
77.840.969
73.513.085
4.863.373
12.272.499
29.035.574
46.981.716
4.555.184
541.916
(12)
22.2
90
■2 9
68
3.6
62
2 2
30
1 3
24
179
86
-61.5
-06
94
44 3
6
26
5.8
1217
■19
3.1
•1.2
-0.5
1,0
19,3
3,2
13,9
3,4
-33 7
15,6
66
■299
880
-0,7
10,8
-0.7
25
■53
■62
■5.5
■8 9
47
139
136
-7 7
19.9
■5 4
' All items correspond to the Form 1040 line items Therefore, some may differ from
' Inflation^adjusted data was calculated using the "Economic Report of the President,
na Not applicable
t Not tabulated
the SOI items shown in the Basic Tables in
" February 1994, Table B^3, based on 1990:
Section 3.
1=100.
Individual Returns 1992
Figure 1 --General Fil
ing Requirements
Marital Status
Filing Status
Age
Gross Income
Single (including divorced and
legally separated)
Single
under 65
65 or older
$5,900
$6,800
Head of household
under 65
65 or older
$7,550
$8,450
Married with a child and living
apart from spouse during the last
six months of 1992
Head of household
under 65
65 or older
$7,550
$8,450
Married and living with spouse at
the end of 1992 (or on the date
spouse died)
Married, joint return
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$10,600
$11,300
$12,000
Married, separate return
any age
$2,300
Married, not living with spouse at
the end of 1992 (or on the date
spouse died)
Married, joint or separate return
any age
$2,300
Widowed before 1 992 and not
remarried in 1992
Single
under 65
65 or older
$5,900
$6,800
Head of household
under 65
65 or older
$7,550
$8,450
Qualifying vwdow(er) with
dependent child
under 65
65 or older
$8,300
$9,000
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 1992 if he or she:
1 . was liable for any of the following taxes:
• social security or medicare tax on unre-
ported tip income;
• uncollected social security, medicare, or
railroad retirement tax on reported tip
income or group-term life insurance;
• alternative minimum tax;
• tax on an individual retirement arrange-
ment (IRA) or qualified retirement plan;
• tax from the recapture of investment credit
or low-income housing credit;
2. received any advance earned income credit
(AEIC) payments;
3. had net earnings from self-employment of at
least $400; and
4. had wages of $108.28 or more from a church
or qualified church-controlled organization
that was exempt from employer social secu-
rity 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 re-
fund of tax withheld, or to take advantage of the
earned income credit.
Introduction and Changes in Law
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 listed below apples, 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 $2,300 or more, he or she generally could not be claimed as a dependent unless
the individual was under age 1 9 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
The total of that Income plus
your earned Income was:
more than $600
more than $3,600
2. Single dependents 65 or older or blind must file a return If-
• Earned income was more than $4,500 ($5,400 if 65 or older and blind), or
• Unearned income was more than $1 ,500 ($2,400 if 65 or older and blind), or
• Gross income was more than the total of earned income (up to $3,600) or $600, whichever is larger, plus $900
($1 ,800 if 65 or older and blind).
3. Married dependents under 65 must file a return if-
• Earned income was more than $3,000, or
• Unearned income was more than $0 and gross income was more than $600, 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-
• Earned income vras more than $3,700 ($4,400 if 65 or older and blind), or
• Unearned was more than $1 ,300 ($2,000 if 65 or older and blind), or
• Gross income was more than the total of earned income (up to $3,000) or $600, whichever Is larger, plus $700
($1 ,400 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
Major changes in effect for Tax Year 1992
which influenced the Statistics of Income data are
listed below in alphabetical order. Section 4, Expla-
nation of Terms, provides more detailed explana-
tions and definitions of the terms used in this report.
Earned Income Credit
If a taxpayer's "earned income" and adjusted
gross income for 1992 were both less than $22,370,
and a qualifying child lived with him or her, the
taxpayer may have been allowed to claim the earned
income credit. The income eligibility level, which
was $2 1 ,250 for 1991 , was adjusted to reflect infla-
tion.
The basic credit for 1992 could be as much as
$1,324 for one qualifying child, and as much as
$1,384 for two or more qualifying children, com-
pared to $1 , 192 and $1 ,235, respectively, for 1991 .
The maximum amount of the health insurance credit
was $45 1 , an increase of $23 over 1991 . The maxi-
mum amount of the extra credit for a child bom in
1992 was $376, compared to $357 for 1991.
10
Individual Returns 1992
Exemption Amount
Indexing for inflation allowed a taxpayer to
claim a $2,300 deduction for each exemption to
which he or she was entitled for 1992, an increase
over the $2,150 allowed for 1 99 1 . The threshold for
the limitation of exemption amounts was also in-
dexed for inflation, from $100,000 to $105,250 for
single filers; $150,000 to $157,900 for married
persons filing jointly and qualifying widow(er)s;
$125,000 to $131,550 for heads of household; and
$75 ,000 to $78,950 for married persons filing sepa-
rately. The phaseout of the deduction for exemp-
tions was completed at AGI levels above $227,750
for single filers; $280,400 for married persons filing
jointly and qualifying widow(er)s; $254,050 for
heads of household; and $140,200 for married per-
sons filing separately. Above these levels, no deduc-
tion for exemptions was allowed.
Itemized Deductions
If a taxpayer's AGI was greater than $105,250
($52,625 if married filing separately), his or her
itemized deductions may have been limited; the
threshold was increased from $100,000 ($50,000)
for 1991 , as a result of inflation indexing. The limi-
tation did not apply to deductions for medical and
dental expenses, investment interest expenses, casu-
alty 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 per-
cent of the amount of AGI in excess of the limitation
threshold.
Schedule C-EZ
Beginning in 1992, certain sole proprietorships
with gross receipts of $25,000 or less and business
expenses of $2,000 or less could file a simplified
form called Schedule C-EZ Net Profit From Busi-
ness.
Self-employed Health Insurance Deduction
Prior to 1992, self-employed persons, or own-
ers of more than 2 percent of the outstanding stock
of an S corporation, could deduct, in the calculation
of AGI, up to 25 percent of the amount paid for
health insurance for themselves and their families.
The provision expired on July 1. 1992; therefore,
only the amounts paid prior to that date could be
deducted on 1992 returns. The Omnibus Budget
Reconciliation Act of 1993 extended the provision
retroactively for the period July 1, 1992, through
December 31, 1993. Taxpayers had to file an
amended return if they wished to take advantage of
the extension; amended returns are not reflected in
these estimates.
Self-employment Tax
The ceilings on taxable "self-employment in-
come" were raised for 1992, to $55,500 for self-
employment tax, and $130,200 for medicare tax.
The limits were $53 ,400 and $ 1 25 ,000, respectively ,
for 1 99 1 . (Self-employment taxes and medicare taxes
are reflected in the statistics for "total tax liability. ")
Standard Deduction
The standard deduction increased for 1992 as a
result of inflation indexing. For single filers, the
standard deduction rose from $3,400 to $3,600; for
persons married filing jointly or qualifying
widow(er)s, from $5,700 to $6,000; for persons
married filing separately, from $2,850 to $3,000;
and for heads of household, from $5,000 to $5,250.
Tax Rates
To counterbalance the effects of inflation, the
tax brackets were widened for 1 992 . The 1 5-percent
bracket applied to taxable income equal to or below
$21 ,450 for single filers; $35,800 for joint filers or
qualifying widow(er)s; $17,900 for married per-
sons filing separately; and $28,750 for heads of
household. The 28 percent tax bracket applied to
taxable income in excess of the 15 percent bracket
Introduction and Changes in Law
11
ceiling and equal to or below $51,900 for single
filers; $86,500 for joint filers or qualifying
widow(er)s; $43,250 for married persons filing
separately; and $74, 150 for heads of household. The
31 percent tax rate applied to taxable income in
excess of the upper boundary for the 28 percent tax
bracket.
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 available
from Federal income tax returns, AGI, was de-
signed to facilitate tax administration, and its defi-
nition 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 Eq-
uity and Fiscal Responsibility Act of 1982, the Tax
Reform Act of 1984, and the Tax Reform Act of
1986) made significant changes to the components
of AGI, which made it more difficult to use AGI for
accurate comparisons of income from year to year.
For this reason, it was decided to develop an income
definition that would be applicable over several years,
and allow comparisons both before and after the
major tax legislation of the 1980's.
The result was a retrospective income definition
known as the 1979 Income Concept, reflecting a
base period from 1979 through 1986. It was calcu-
lated using only data available from individual in-
come tax returns; by using the same income items in
the calculation each year, its definition was consis-
tent throughout the base years. In addition, this
retrospective income definition could be used in
fixture years to compare income by continuing to
include the components that were common to all
years [1].
The components of the 1979 Income Concept
are shown in Figure 3. Several items partially ex-
cluded from AGI for the base years were fully in-
cluded 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 unemploy-
ment compensation, was included in the income
Figure 3. -Calculation of the 1979
Income Concept for 1992
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'*
• depreciaion in excess of straight-line
depreciation^
• total pension income^
• other net income^
minus (-):
• disallowed passive losses^
• moving expenses^
• alimony''
' Included in AGI for Tax Year 1992.
' Not fully included in AGI for Tax Year 1992.
' Not included in AGI for Tax Year 1992.
calculation. Total reported pensions, annuities, IRA
distributions, and roll-overs were added, including
the non-taxable portions that were excluded from
AGI. Social security benefits were omitted because
they were not reported on tax returns until 1984.
Also, any depreciation in excess of straight-line de-
preciation, which was subtracted in computing AGI,
was added back.
Deductions that could be subtracted in the cal-
culation of the 1979 Income Concept were limited
12
Individual Returns 1992
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 1992
[All figures are estimates based on samples-numbers of returns are in tfiousands an
j money amounts are in milions of dollars]
Income |
Salanes and wages
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adjusted
Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
W
(5)
(6)
(7)
(8)
All returns total
113,605
3,629,130
113,605
3.706.575
96,264
2,805,703
96 264
2,805,703
Under $10,000
30,847
98,283
30,426
91.447
23,848
120,097
23,653
115,692
$10,000 under $20 000
24 730
364,761
24,631
363.434
19,924
271.684
19 623
270 336
$20,000 under $30,000
17 143
422,320
17,416
429,418
15,014
340.690
15,040
340,636
$30,000 under $40,000
12,325
428,478
12,505
434,261
11,259
358.236
11,434
364,431
$40,000 under $50,000
9,009
403,104
8,910
397 754
8,306
338 749
8,195
334,094
$50,000 under $60 000
6,232
340,704
6,138
335,624
5,748
283,377
5,740
284,772
$60,000 under $70,000
4,024
259,997
3,963
256,224
3,737
216.747
3,682
213,252
$70,000 under $80,000
2,733
203,857
2,711
202,067
2,548
171 053
2 526
168,665
$80,000 under $90 000
1.632
138,172
1,647
139,528
1,492
110,648
1,515
111,254
$90,000 under $100,000
1.164
110.173
1.126
106,768
1,067
87.611
1 032
83,034
$100 000 under $125,000
1,464
162.283
1.530
169,131
1,324
124,486
1 378
124 820
$125,000 under $150,000
696
94,811
787
107,201
619
66,249
698
70,366
$150,000 under $175,000
399
64,492
442
71,420
351
42,888
389
44,650
$175,000 under $200,000
251
46,785
274
51,329
215
29,648
229
29 509
$200,000 under $300 000
461
110,915
529
127,890
393
66,822
448
69,419
$300,000 under $400,000
193
66,516
220
75,689
165
38,217
187
38,821
$400,000 under $500,000
92
41,173
113
50,248
76
22,212
91
23,146
$500,000 under $1 000,000
141
95,366
166
112.696
121
50,017
140
51,418
$1,000,000 or more
67
176,940
72
184,444
58
66,271
62
67,389
Taxable interest received
Dividends in AGI
Dividends received
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
All returns, total
67,281
162.343
67,281
162.343
23,715
77,926
23,715
77,926
Under $10, 000
12,211
16.553
11,876
16,519
3,241
3,968
3127
3,953
$10,000 under $20,000
11,510
23.156
11,369
22.814
3,230
6,077
3.138
6,041
$20,000 under $30,000
9,987
18,263
10,242
20.148
2.793
5.585
2,901
6,566
$30,000 under $40,000
8,663
13.790
8,801
14.192
2.760
5.638
2.792
5,656
$40,000 under $50,000
7,094
12.217
7.011
11,502
2.540
4.557
2.536
5,085
150,000 under $60,000
5,366
9,784
5.254
9,477
2.181
5.045
2.079
4,332
$60,000 under $70,000
3,606
8,499
3.556
7,928
1.614
4,358
1.545
3,895
$70,000 under $80,000
2,542
6,022
2.531
5,490
1,201
3,192
1,236
3,232
$80,000 under $90,000
1,537
4,860
1.541
5.026
887
2,850
873
2,797
$90,000 under $100,000
1,114
3,829
1.073
3,461
635
2,543
615
2.067
$100,000 under $125,000
1,407
5.622
1.490
5,632
916
3.597
937
3.530
$125,000 under$150,000
674
3.899
757
3,865
465
3.260
529
3.333
$150,000 under $175,000
392
2.999
432
3,064
292
1.721
316
1.833
$175,000 under $200,000
244
2.179
267
2,113
183
1.566
206
1.474
$200,000 under $300,000
447
5.430
515
5,589
358
4.396
404
4.328
$300,000 under $400 000
190
3.646
217
3,694
159
2.540
176
2550
$400,000 under $500 000
91
2.470
112
2.683
76
1.773
95
1,903
$500,000 under $1000 000
140
6.087
165
6.158
123
4.483
143
4,523
$1,000 000 or more
67
13,039
71
12,988
62
10,777
66
10,827
Business or profession net income less loss
Sales of ca
pital assets
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adusted
Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
All returns, total
15,320
154,002
15.320
154.002
16,491
118,230
16,491
118.230
Under $10,000
3.226
4.338
3.066
3.168
2,230
6,329
2,152
6.628
$10,000 under $20,000
2,572
14.622
2.553
13.389
2,112
2,659
2,053
2536
$20,000 under $30,000
2,206
14.649
2.216
13.375
1,867
2,564
1,984
2.893
$30,000 under $40 000
1,906
13.098
1.941
13.376
1.882
3,561
1,874
3.512
$40,000 under $50 000
1,483
11.731
1.486
10905
1,584
3,939
1 571
4.295
$50,000 under $60 000
1114
10.217
1.093
9.832
1,466
3,556
1,385
3.146
$60,000 under $70,000
708
8,083
720
8.232
1,078
3,469
1,049
3.676
$70,000 under $80,000
516
6.819
530
7.248
836
3,503
849
3.368
$80,000 under $90,000
317
6,377
336
5.043
650
3,197
640
3.038
$90,000 under $100,000
238
5.427
241
5.839
509
2,422
482
2.604
$100,000 under $125,000
358
11.280
380
11.610
711
5,486
712
4.856
$125,000 under $150,000
194
7.673
222
8.299
410
4,413
457
4.510
$150,000 under $175,000
125
6.833
134
6,257
242
3,151
267
3.391
$175,000 under $200,000
81
139
52
4.187
10.111
5,144
91
156
56
6000
11,108
5,690
173
334
149
3,125
8,064
5,666
186
367
166
2.806
$200,000 under $300,000
8.096
$300,000 under $400000
5.392
$400,000 under $500,000
28
3,076
37
3,564
75
3,752
91
3.900
$500,000 under $1,000,000
39
5,168
44
5 748
121
11,071
139
11,186
$1,000,000 or more
18
5,169
20
5,318
62
38,303
66
38,397
Footnotes at end of table
Introduction and Changes in Law
13
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 1992-Continued
[All ftgures are estimates based on samples-numbers of returns are in thousands and money amounts are in milions of dollars]
Rents, royalties, and farm
rental net income less loss
Partnership and S Corporation net incme less loss
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
All returns total
9,970
9650
9,970
9,650
5,358
87 652
5,358
87,652
Under $10 000
1,334
■2,234
1.282
-2,267
566
-16,538
546
-16,934
$10,000 under $20,000
1,401
587
1,389
440
492
443
491
399
$20,000 under $30,000
1,292
28
1,310
479
515
948
501
1.001
$30,000 under $40,000
1,203
-494
1.247
-69
500
997
515
976
$40,000 under $50,000
1,073
15
1,053
-448
476
1,619
449
1.244
$50,000 under $60,000
919
-407
879
■361
433
1,710
424
1.972
$60,000 under $70,000
613
33
576
■194
345
1,808
338
1.787
$70,000 under $80,000
450
-359
473
•78
263
1,808
279
1.389
$80,000 under $90 000
309
263
311
70
244
1,759
247
2.064
$90,000 under $100,000
310
-85
292
4
202
2,771
189
1.719
$100,000 under $125 000
371
833
385
789
311
4,468
310
4.511
$125,000 under $150,000
197
1,043
220
916
205
4,455
231
5.082
$150,000 under $175,000
91
948
101
828
144
4,222
141
3.889
$175,000 under $200,000
64
831
78
913
107
3,791
98
3.471
$200,000 under $300,000
151
2,068
163
2,014
224
11,584
240
11.599
$300,000 under $400,000
65
1.230
69
1,215
114
8,147
123
8,387
$400,000 under $500,000
35
868
40
849
61
5,457
70
5 756
$500,000 under $1,000,000
60
1,922
66
1,920
102
13,467
110
14.294
$1,000,000 or more
32
2,560
34
2,630
54
34,734
57
35,045
Nondeductible
passive losses
Estate and trust net income less loss
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
All returns, total
1,479
16,525
1,479
16,525
483
3,963
483
3,963
Under $10,000
124
4,154
144
6,994
97
■91
97
-111
$10,000 under $20,000
103
442
106
435
64
196
60
183
$20,000 under $30,000
100
403
108
322
35
83
41
144
$30,000 under $40,000
104
671
109
390
42
217
41
199
$40,000 under $50,000
102
270
99
258
36
149
38
130
$50,000 under $60,000
100
439
84
333
38
176
34
151
$60,000 under $70,000
86
449
84
416
26
144
27
102
$70,000 under $80,000
62
313
60
318
19
60
20
148
$80,000 under $90,000
56
302
55
181
17
77
20
74
$90,000 under $100,000
62
395
52
184
16
77
14
53
$100,000 under $125,000
107
553
104
620
18
126
17
82
$125,000 under $150,000
76
719
82
603
13
130
13
154
$150,000 under $175,000
79
786
73
566
9
103
7
97
$175,000 under $200,000
67
698
57
472
7
108
9
93
$200,000 under $300 000
112
1,544
115
1.190
18
285
18
333
$300,000 under $400,000
56
984
56
667
9
165
9
176
$400,000 under $500,000
24
520
28
478
5
311
5
301
$500,000 under $1,000,000
40
1,214
42
869
8
351
8
353
$1,000,000 or more
20
1,670
21
1.228
5
1,297
6
1,300
Pensions and annuities in AGI'
Pensions and annuities'
Total statutory adjustments
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adjusted Gross Income
1979 Income Concept
income
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
19,946
212,765
21,754
318.143
17,171
35,464
9,735
35,015
Under $10,000
2,931
12,694
2,852
12.702
2,917
1,725
199
1,017
$10,000 under $20,000
4,974
39,056
4,998
39.620
3.045
3,340
567
2,329
$20,000 under $30,000
3,329
33,490
3,686
39.086
2.757
4,095
1.052
3,354
$30,000 under $40,000
2,410
26,153
2,615
29,631
2.299
3,706
1.552
4,608
$40,000 under $50,000
1,911
23,437
2,053
29,541
1.770
3,023
1,605
4.028
$50,000 under $60,000
1,441
21.191
1,547
21,467
1,055
2,264
1,277
3.672
$60,000 under $70,000
913
13.339
1,051
17,335
766
1,982
940
2.760
$70,000 under $80,000
591
9,579
685
13,282
523
1,466
748
2.398
$80,000 under $90,000
377
6.833
496
10,198
366
1,372
460
1,786
$90,000 under $100 000
283
5,175
345
8,197
296
1,344
317
1.489
$100,000 under $125,000
300
6,241
479
14,153
446
2,297
402
2.031
$125,000 under $150,000
155
3,551
282
11,020
245
1,607
201
1.304
$150,000 under $175,000
80
2,323
160
8,119
170
1,360
116
909
$175,000 under $200,000
59
1,422
97
5,183
104
921
70
638
$200,000 under $300,000
96
2,699
198
16,100
196
2,140
123
1.077
$300,000 under $400,000
40
1,512
77
9,572
85
1,029
46
489
$400,000 under $500,000
17
917
44
8,097
41
524
23
293
$500,000 under $1,000 000
28
1,587
64
16,471
61
827
28
469
$1,000,000 or more
14
1,565
24
8,369
31
442
10
363
Footnotes at end of table
14
Individual Returns 1992
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 1992-Continued
(All figures are estimates based on samples-numbers of returns are m tfiousands and money amounts
are in milions of dollars]
Total Itemized deductions
Taxable
income
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
retums
Amount
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
All returns total
32,541
481 ,946
35,522
460.040
90,717
2395,696
90.717
2395.696
Under $10,000
797
7.429
800
7.396
11846
20,010
11,753
20.239
$10,000 under $20,000
2,409
23423
2.430
22,437
21,257
139,274
21,038
137.747
$20,000 under $30 000
3,705
35,810
3,774
34.471
16,844
239,069
17 047
242,439
$30,000 under $40,000
4,608
46,876
4,706
45.560
12,265
274,011
12,399
278.100
$40,000 under $50 000
5,057
56,368
4,883
52.079
8 989
269,212
8 862
266183
$50,000 under $60 000
4,334
54 182
4,224
50.624
6218
233,945
6108
229.734
$60,000 under $70 000
3,178
44.906
3,123
42.549
4,018
183193
3 944
179.522
$70,000 under $80 000
2,343
37.128
2,292
34.896
2 729
145.453
2,691
141,439
$80,000 under $90 000
1.470
26.448
1,449
24.641
1,628
99 829
1 644
98.496
$90,000 under $100,000
1 082
21 117
1,030
19.346
1,163
80,934
1 123
75590
$100,000 under $125 000
1.378
31 476
1,403
29.068
1,464
120,453
1516
120.557
$125,000 under $150,000
659
17.078
728
17.489
695
72,947
783
76.877
$150,000 under $175,000
385
11.688
413
11.439
399
50,118
440
50.947
$175,000 under $200,000
240
8 325
256
7.773
250
37,156
273
37.812
$200,000 under $300,000
431
16.996
480
16.974
460
92,764
527
95.493
$300,000 under $400,000
183
9.206
204
9.118
193
57,292
220
58.313
$400,000 under $500,000
87
5.174
104
5.570
92
35,989
112
37 480
$500,000 under $1 000.000
131
11,047
154
11,369
141
84,322
166
87.027
$1,000 000 or more
63
17271
66
17,239
67
159,704
72
161,699
Total tax credits
Total income tajt
Size of
1992 Adjusted Gross Income
1979 Income Concept
1992 Adjusted Gross Income
1 979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
All retums, total
12.733
7 749
12,733
7 749
86 732
476,239
86,732
476,239
Under $10 000
254
28
252
36
11,594
3,097
11,502
3,170
$10,000 under $20,000
5.202
2,264
5.143
2 251
17,697
18.716
17,499
18.514
$20,000 under $30 000
2.282
839
2.349
856
16,705
35.297
16,888
35.813
$30,000 under $40,000
1,062
446
1.056
446
12,239
43.731
12,378
44.424
$40,000 under $50,000
1 017
505
1.027
470
8,982
43.622
8,855
43186
$50,000 under $60,000
804
388
783
363
6,214
39.490
6,104
38979
$60,000 under $70,000 , ,
565
262
533
243
4,017
33 655
3,941
33.138
$70,000 under $80 000
381
209
395
242
2730
28 641
2,692
27 777
$80,000 under $90,000
274
166
260
113
1,631
20.732
1,641
20376
$90,000 under $100,000
179
154
170
128
1,162
17,491
1,121
16223
$100,000 under $125 000
217
230
229
215
1,463
27,400
1,519
27.323
$125,000 under $150,000
109
155
123
174
695
17 695
783
18.422
$150,000 under$175.000
81
188
80
131
399
12,656
439
12.748
$175 000 under $200,000
54
116
57
120
251
9.694
273
9.763
$200,000 under $300,000
100
286
113
293
460
25.403
527
25.831
$300,000 under $400,000
51
167
53
266
193
16,250
220
16.323
$400,000 under $500,000
26
127
31
122
92
10.401
112
10.740
$500,000 under $1,000,000
45
310
51
358
141
24.780
166
25.422
$1,000,000 or more
29
908
31
922
67
47.489
72
48.067
' Individual Retirement Arrangements are included in the calculation of "Pensions and annuities "
NOTE Detail may not add to totals because of rounding
to employee business expenses, alimony paid, and
moving expenses. These same items were also sub-
tracted in computing AGI until 1987 when
unreimbursed business expenses and moving ex-
penses were changed from adjustments to itemized
deductions. The amount reported for these two ex-
penses by taxpayers who itemized deductions was
subtracted in the calculation of the 1979 Income
Concept. Taxpayers who did not itemize deduc-
tions, however, could not claim either of these two
expenses because they were not allowed as "adjust-
ments" after 1986. For this reason, the deduction for
these two expenses beginning in 1987 is not com-
pletely comparable to that for previous years.
Comparison of AGI with 1979 Income
Concept
The Tax Reform Act of 1986 (TRA) made ex-
tensive changes to the calculation of AGI beginning
with 1987. These changes made necessary a revision
of the calculation of the 1979 Income Concept, in
order to make tax years beginning with 1987 com-
parable to the base years, 1979 to 1986. The law
Introduction and Changes in Law
15
Figure 4--Total Income Tax as a Percentage of Adjusted Gross Income and the 1979
Income Concept, 1986-1992
Size of
income
Total income lax as a percentage of adjusted gross income
Total income tax as a percentage of 1979 Income Concept
1986
1988
1989
1990
1991
1992
1986
1988
1989
1990
1991
1992
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
16.9
18.7
19.9
20.8
23.1
25.2
28.0
29.3
31.1
33.7
36.2
38.4
40.2
13.4
40
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
38
6.4
9.3
10.9
11.5
12.9
14.2
15,3
16,2
17,3
18.4
19.8
21.1
21.8
22.8
23.6
23.9
24.0
24.2
13.1
37
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
24.1
12.9
3.5
5.5
8.7
10.5
11
12.1
13.2
144
15.4
16,0
17,3
18.6
19.8
21.0
227
24.3
24.9
25.7
26.2
13.1
3.2
5.1
8.4
10.2
10.8
11.6
12.9
14.0
15,0
159
169
18,7
19,6
20,7
22,9
24,4
25.3
26.0
26.8
13.3
4.9
7.6
10.0
11.6
12.6
138
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
13.3
4.4
6.5
9.3
10.7
11.7
13.2
14.5
15.4
16.1
17.1
180
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
168
17,7
18,8
20.0
20.7
21.5
21.9
22.7
22.0
23.2
13.0
4.3
61
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
111
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
12.8
3.5
5.1
8.3
10.2
10.9
11.6
12.9
13.7
14.6
15.2
16.2
17.2
17.8
19.0
20.2
21.6
21.4
22.6
26.1
Under $10.000
$10,000 under $20.000
$20,000 under $30.000
$30 000 under $40 000
$40 000 under $50 000
$50 000 under $60.000
$60 000 under $70.000
$70,000 under $80,000
$80 000 under $90 000
$90 000 under $100 000
$100 000 under $125 000
$125 000 under $150 000
$150 000 under $175 000
$175 000 under $200 000
$200,000 under $300.000
$300 000 under $400 000
$400 000 under $500 000
$500,000 under $1.000,000
$1,000,000 or more
change limited the deduction of passive losses and
eliminated unreimbursed employee business expenses
and moving expenses as "adjustments" in figuring
AGI beginning with Tax Year 1987. Since passive
losses had been fully deductible for both income
measures prior to 1987, the disallowed passive losses
had to be deducted in the 1979 Income Concept
calculation for tax years after 1986.
Some income items, such as capital gains, that
had been partially excluded from AGI under prior
law were fully included. The new law also elimi-
nated or restricted some deductions. Therefore, if
AGI is used to measure income, comparisons be-
tween 1986 income and tax data with that for 1990,
1991, and 1992 are 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 1992 using AGI and the
1979 Income Concept, classified by size of 1992
AGI.
Income, as calculated by the two measures,
showed little difference for 1992. 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 disappeared. Under
tax law prior to 1987, the capital gains exclusion
accounted for the largest difference at the higher
income levels between the two income measures.
Taxable income for all returns, using the 1979
Income Concept, increased 4.9 percent for 1992;
taxable income for the group $200,000 and above
increased 24.6 percent, following a decrease of 3.5
percent for 1991 . Total income tax reported for the
$200,000 and above income group increased 24.7
percent for 1992, after dropping 1.2 percent for
1991.
The average tax rates (income tax as a percent-
age of total income) for each income class and both
income concepts for years 1986 through 1992 are
shown in Figure 4. Based on the 1979 Income Con-
cept, average tax rates declined from 1991 to 1992
16
Individual Returns 1992
in most income categories. At incomes between
$175, 000 and $200,000, and $1,000,000 and above,
the average tax rates increased.
When average tax rates for 1992 (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 4.7
percentage points. Although this higher average tax
rate for 1992 was calculated using a lower maximum
marginal tax rate 31 percent (28 percent on capital
gains) for 1992 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 lim-
ited or eliminated beginning with 1987.
Notes and References
[1] Hostetter, Susan, "Measuring Income for
Developing and Reviewing Individual Tax Law
Changes: Exploration of Alternative Concepts," Sta-
tistics of Income and Related Administrative Record
Research: 1986-1987, U.S. Department of the Trea-
sury, Internal Revenue Service, 1987.
Section 2
Description of
the Sample
This section describes the sample design and
selection, the method of estimation, the sampling
variability of the estimates, and the methodology of
computing confidence intervals.
Domain of Study
The statistics in this report are estimates from
a probability sample of unaudited Individual In-
come Tax Returns, Forms 1040, 1040A, 1040EZ,
1040PC, and 1040TEL (including electronic re-
turns) filed by U.S. citizens and residents during
Calendar Year 1993.
All returns processed during 1993 were sub-
jected to sampling except tentative and amended
returns. Tentative returns were not subjected to
sampling because the revised returns may have been
sampled later, while amended returns were excluded
because the original returns had already been sub-
jected to sampling. A small percentage of returns
were not identified as tentative or amended until
after sampling. These returns, along with those that
contained no income information, were excluded in
calculating estimates. This resulted in a small dif-
ference between the population total (1 15,068,332
returns) reported in Table C and the estimated total
of all returns (1 13,604,503) reported in other tables.
The estimates in this report are intended to
represent all returns filed for Tax Year 1 992 . While
about 97 percent of the returns processed during
Calendar Year 1993 were for Tax Year 1992, a few
were for noncalendar years ending during 1992 and
1993, and some were returns for prior years. Re-
turns for prior years were used in place of 1992
returns received and processed after December 3 1 ,
1993. This was done in the belief that the character-
istics of returns due, but not yet processed, could
best be represented by the returns for previous in-
come years that were processed in 1993. Therefore,
data for Tax Year 1992 may include amounts for
discontinued items, such as the deduction for a
working married couple, reported on prior year
returns processed in 1993.
Sample Design and Selection
The sample design is a stratified probability
sample, in which the population of tax returns is
classified into subpopulations, called strata, and a
sample is selected independently from each stratum.
Strata are defined by:
1. Tax year (1992 or prior years).
2. Nontaxable adjusted gross income or expanded
income of $200,000 or over and no alternative
minimum tax.
3. High combined business and farm total receipts
of $50,000,000 or more.
Bonnye Walker designed the sample and prepared the text and tables in this section under the direction of Yahia Ahmed,
Chief, Mathematical Statisticians Team, Coordination and Publications Staff
17
18
Individual Returns 1992
4. Presence or absence of special Forms or Sched-
ules (Form 2555, Form 1116, Form 1040 Sched-
ule C, and Form 1040 Schedule F).
5. Total gross positive or negative income. Sixty
variables are used to derive positive and negative
incomes.
6. Potential usefulness of the return for tax policy
modeling. Thirty-two variables are used to de-
termine how useful the return is for tax modeling
purposes.
Table C shows the population and sample count
for each stratum after collapsing some strata with the
same sampling rates. (For more details see refer-
ences 1 and 2.) The sampling rates for the various
strata range from 0.02 percent to 100 percent.
Tax data processed to the IRS Individual Master
File at Martinsburg Computing Center during Cal-
endar Year 1 993 were used to assign each taxpayer' s
record to the appropriate stratum and to determine
whether or not the record should be included in the
sample. Records are selected for the sample either
if they possess certain combinations of the four ending
digits of the social security number, or if their end-
ing five digits of a eleven-digit number generated by
a mathematical transformation of the SSN is less
than or equal to the stratum sampling rate times
100,000 (see reference 3).
Data Capture and Cleaning
Data capture for the SOI sample begins with the
designation of a sample of administrative records.
While the sample was being selected, the process
was continually monitored for sample selection and
data collection errors. In addition, a small subsample
of returns was selected and independently reviewed,
analyzed, and processed for a quality evaluation.
The adminisistrative data and controlling infor-
mation for each record designated for this sample
was loaded onto an online database at the Cincinnati
Service Center. Computer data for the selected ad-
ministrative records were then used to identify in-
consistencies, questionable values, missing values
as well as any additional variables that an editor
needed to extract for each record. The editors use a
hardcopy of the taxpayer's return to enter the re-
quired information onto the online system.
After the completion of service center review,
data were further validated, tested, and balanced at
the Detroit Computing Center. Adjustments and
imputations for selected fields were used to make
each record internally consistent, and the data were
then tabulated. Finally, prior to publication, all
statistics and tables were reviewed for accuracy and
reasonableness in lightof provisions of the tax law,
taxpayer reporting variations and limitations, eco-
nomic conditions, and comparability with other sta-
tistical series.
Some returns designated for the sample were
not available for SOI processing because other ar-
eas of IRS needed the return at the same time. These
returns are referred to as unavailable returns. The
chart below contains the percentage of unavailable
returns for Tax Years 1989-1992.
Year 1989 1990 1991 1992
Percent 0.06 0.02 0.04 0.04
Method of Estimation
Weights were obtained by dividing the popu-
lation count of returns in a stratum by the number
of sample returns for that stratum. The weights
were adjusted to correct for misclassified returns.
These weights were applied to the sample data to
produce all of the estimates in this report.
Sampling Variability and Confidence
Intervals
The sample used in this study is one of a large
number of samples that could have been selected
using the same sample design. The estimates calcu-
lated from these different samples would vary . The
standard error (SE) of an estimate is a measure of
the variation among the estimates from the possible
samples and, thus, isa measure of the precision with
which an estimate from a particular sample ap-
proximates the average of the estimates calculated
from all possible samples.
Description of the Sample
19
The standard error may be expressed as a per-
cent of the value being estimated. This ratio is called
the coefficient of variation (CV). Table 1.4 CV
contains estimated CVs for the estimates included in
Table 1 .4 of this report.
The sample estimate and an estimate of its stan-
dard error permit the construction of interval esti-
mates with prescribed confidence that the interval
includes the population value. If all possible samples
were selected under essentially the same conditions
and an estimate and its estimated standard error were
calculated from each sample, then:
1 . About 68 percent of the intervals from one stan-
dard error below the estimate to one standard
error above the estimate would include the popu-
lation value. This is a 68 percent confidence
interval.
2. About 95 percent of the intervals from two stan-
dard error below the estimate to two standard
error above the estimate would include the popu-
lation value. This is a 95 percent confidence
interval.
For example, from Table 1 .4, the amount esti-
mate for State Income Tax Refunds, X, is $10.19
billion, and its related coefficient of variation, CV(X),
is 1 .29 percent. The standard error of the estimate,
SE(X), is needed to construct the interval estimate:
SE(X) = X • CV(X)
= ($10.19 X 109). (.0129)
= $0,131 billion
The p percent confidence interval is calculated
using the formula:
X ± Z-SE(X)
where z takes the value 1, 2, or 3 when p=68, 95,
or 99, respectively. Based on these data, the 68
percent confidence interval is from $10,059 billion
to $10,321 billion and the 95 percent confidence
interval is from $9,928 billion to $10,452 billion.
Table Presentation
Whenever a weighted frequency is less than 3,
the estimate and its corresponding amount are com-
bined or deleted in to avoid disclosure of informa-
tion for specific taxpayers. (The combined or de-
leted data, if any, are included in the corresponding
column totals.) These combinations and deletions
are indicated by a double asterisk (**) and by a
dagger (t), respectively. Estimates based on less
than 10 sampled returns are considered to be unre-
liable. 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 characteris-
tic was so rare that it did not appear on any of the
sampled returns.
References
[1] Hostetter, S. , Czajka, J. L. , Schirm, A. L. ,
andO'Conor, K. (1990), "Choosing the Appropri-
ate Income Classifier for Economic Tax Modeling, "
Proceedings of the Section on Survey Research Meth-
ods, American Statistical Association, 419-424.
[2] Schirm, A. L., and Czajka, J. L. (1991),
"Alternative Designs for a Cross-Sectional Sample
of Individual Tax Returns: the Old and the New,"
Proceedings of the Section on Survey Research
Methods, American Statistical Association, 163-168.
[3] Harte, J.M. (1986), "Some Mathematical
and Statistical Aspects of the Transformed Taxpayer
Identification Number: A Sample Selection Tool
Used at IRS, " Proceeding of the Section on Survey
Research Methods, American Statistical Associa-
tion, 603-608.
Description of the Sample
20
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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 25
1.2 All Returns: Adjusted Gross Income, Exemptions, and
Tax Items, by Size of Adjusted Gross Income 31
1.3 All Returns: Sources of Income and Adjustments, Deductions,
and Tax Items, by Marital Status 35
1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income 37
1.4CV Coefficient of Variation for All Returns: Sources of Income,
Adjustments, and Tax Items, by Size of Adjusted Gross Income 48
1.5 Form 1040EZ Returns: Sources of Income and Tax Items,
by Size of Adjusted Gross Income 59
1.6 Form 1040A Returns: Sources of Income, Deductions, and Tax
Items, by Size of Adjusted Gross Income 60
1.7 Electronically Filed Returns: Sources of Income, Adjustments,
Deductions, Credits, and Tax Items, by Size of Adjusted
Gross Income 63
1.8 Form 1040PC Returns: Sources of Income, Adjustments,
Deductions, Credits, and Tax Items, by Size of Adjusted Gross Income 68
Part 2 — Exemptions and Itemized Deductions
2.1 Returns with Itemized Deductions: Sources of Income,
Adjustments, Itemized Deductions by Type, Exemptions,
and Tax Items by Size of Adjusted Gross Income 73
2.2 Returns with Itemized Deductions: Sources of Income,
Adjustments, Deductions, Credits, and Tax Items,
by Marital Status 78
Lori Hentz and Kay Khuu were responsible for programming the Basic Tables. Review of specific tables was performed
by Paul Arnsberger, Michael Parisi, and Barbara Marshall.
23
Section 3 Basic Tables
Part 2--Exemptions and Itemized Deductions-Cont.
2.3 All Returns: Exemptions by Type and Number of Exemptions,
by Size of Adjusted Gross Income 80
2.4 All Returns: Exemptions by Type and Number of Exemptions
by Marital Status 82
Part 3 — Tax Computations
3.1 Returns with Modified Taxable Income: Adjusted Gross Income,
and Tax Items, by Type of Tax Computation, by Size of Adjusted Gross Income 83
3.2 Returns with Total Income Tax: Total Income Tax as a
Percentage of Adjusted Gross Income, by Size of Adjusted
Gross Income 85
3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments,
by Size of Adjusted Gross Income 89
3.4 Returns with Modified Taxable Income: Tax Classified by Both
the Marginal Rate and Each Rate at Which Tax Was
Computed 95
3.5 Returns with Modified Taxable Income: Tax Generated, by Rate
and by Size of Adjusted Gross Income 96
3.6 Returns with Modified Taxable Income: Taxable Income and Tax,
by Each Rate at Which Tax Was Computed and by Marital
Status 97
24
Basic Tables
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Basic Tables
35
Table 1.3 - All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All
Joint returns of
Separate returns of
Item
returns
married
persons
married
persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(6)
Adjusted gross income less deficit
113,604,503
3,629,129,550
48,020,923
2,442,002.780
2.457.692
63,535,805
Salanes and wages
96,263,895
2.805.703,266
40,934.753
1.862.306,001
2.141,100
51,388,702
Taxable interest
67,280,674
4,453,458
162.343.280
45,728.471
35,955.106
2,769.350
98,654,284
28,841,381
1,161,909
48,724
3,020,977
Tax-exempt interest
991,337
Dividends
23,715,100
77.925.720
14.247.247
48.546,329
324,499
1,658,591
State income tax refunds
16,769,415
10.190.421
11.987.401
7,686,901
380,229
204,618
Alimony received
466,532
4.606.142
34.426
168,084
•4,567
•63,409
Business or profession
Net income
11,727,047
173.501.912
7,954,218
133,387 396
222,964
3,846.753
Net loss
3.593,419
19.499.758
2,542,987
13,982,279
84,610
521.697
Sales of capital assets
Net gam in AGI
12.054.501
126,677.169
7,354,306
93,023,315
144,402
3.759.628
Net loss in AGI
4.436.100
8.447.633
2,796,666
5.515,034
63,044
66.205
Sales of property other than capital assets
1,684,241
-2.654,106
1 283,315
■ 1,853,288
29,775
-116.687
Taxable IRA distribution
4,444,823
17,676,445
26.273.246
186.491,698
2,984.321
10.830,425
19,496,731
128,887,719
40,695
186,472
267,104
Pensions and annuities in AGI
1.627,260
Rent and royalty
Net income
5,523,571
5,388,519
634,903
39,451,014
32,220,176
2,419,284
3,880,018
3,774,505
393,615
29,811,270
23,507,994
1,672,833
74,308
62,895
3.856
771,398
Net loss iUi...i
444,675
Farm rental income less loss
21,657
Partnership and S corporation net income less loss
5,358.012
87,651,511
3,897,204
73,263.603
72.210
1,630,156
Estate and trust net income less loss
482,730
3.963.219
242,196
1.805,094
2.905
163.055
Farm net income less loss
2,288,218
10,309.533
-2.536.007
31.393,169
1,840,935
5,653.326
■ 1,449,909
18.283,635
20,520
181,454
■199,021
Unemployment compensation
545,473
Social Security benefits in AGI
5.535.811
23.139.399
3.704.785
16,965,427
94.298
348,387
Other income less loss
5.256.347
21.502.493
3.340.066
15,254,974
98.961
468.098
Total statutory adjustments
17.170,925
35,464.254
11,129.972
25,260,124
308.552
713,274
Primary IRA payments
4.036,901
6,191,865
2.229.473
3,406,118
40.515
62,114
Secondary IRA payments
1 .837.085
2,504,195
1837.085
2,504,195
Payments to a Keogh plan
919,187
7,592,136
741.051
6,430,659
13.225
80,661
Deduction for self-employment tax
12,206,670
1 1 ,540,330
8.407.160
8,776,029
218.946
217,549
Total Itemized deductions
32,540,614
481,945,631
22,469.647
368,186,168
841.336
8,796,000
Medical and dental expense deduction
5,507,781
25,747,466
3,497,867
13,846,717
115.116
353,449
Taxes paid deduction
31,958,848
27,347,034
29,603,408
160,452,525
208,655,776
63,843,281
22,268,779
20,258,055
21,019,571
125,308,712
165,539.072
49.665.087
813,094
626.598
695.399
3,127,865
Interest paid deduction .. i.. ..;,.
3,624,461
Contnbutions deduction .-.i..^
1,188,995
Casualty or theft loss
121,699
815,172
2,206,679
4,261,351
81,332
586,677
1,950.831
3.419.536
4.026
14,907
6,701
fVIovmg expense deduction
48.102
Total miscellaneous deductions
8,098,935
80,072,236
29,529,825
355,222,745
5,195,617
25,152,801
19.249.405
150.683.464
211,768
1,530,490
851.957
Basic standard deduction
4.520.124
Additional standard deduction ; »......;
10,643,117
11,310,862
5,662,087
6.786.975
86,933
60.735
Taxable income
90,717,400
12,733,252
2,395,695,907
7,749,139
41,531,780
6,890,463
1.651.704.396
4,462.016
2,130,339
79,267
46,832,889
Total tax credits
158,830
Child care credit
5,980,219
240,144
2,527,188
51,120
4,108,562
60,773
1.650.525
15.318
51,999
25,396
Credit for the elderly and disabled
Foreign tax credit
1,068,776
2,047.275
708,722
1,458.434
25,752
118,927
Earned income credit used to offset income
tax before credits
5,974,099
2.058.859
1,897,213
519.196
Minimum tax credits
63.316
283.960
45,717
225.421
1.174
7,862
General business credit
252.151
86.708.399
287.183
574,633
474,881,734
1.357,063
207,858
40,439,357
186,894
483.465
337.252,117
1,002,712
734
2,114,117
20,228
6,049
Income tax after credits
10,041,458
Alternative minimum tax
68,125
Total income tax
86.731.946
89,030,064
476,238,785
500,020,225
40,457,143
41,710,407
338,254,817
356,198,578
2,115,411
2,159,284
10,109,583
Total tax liability
10,583.845
Total tax payments
104,316.013
532,285.114
45,247,819
367,933,277
2,232,486
10,215.173
Income tax withheld
97.535,602
12,783,008
407,463,612
113,747,377
42,146,404
7,473,934
275,981,331
83,539,623
2,131,078
154,393
7.231.260
Estimated tax payments
2,629.294
Overpayment refunded
77,840,969
78,879,540
29,223,864
40,438.889
1,295,159
990.108
Tax due at time of filing
29,035,574
50,411,381
15,962.860
35.465.973
1,025,777
1.666.763
Footnotes at end of table
36
Individual Returns 1992
Table 1.3 - All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns
of heads
Returns of
Retu
n« of
Item
of households
surviving spouses
• ingle pcrtons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted gross income less deficit
14,450,516
277 306,050
92898
2,253,189
48,582,473
844,031.726
Salaries and wages
13,730,995
249,235 508
73 917
1,423,600
39,383,131
641 349 455
Taxable interest
4,202,371
3.803.925
59,554
340,606
25,901 ,733
56 523,487
Tax-exempt interest
134,560
961,272
4,675
115,133
1,496,148
14,819.349
Dividends
909,469
1,726,832
19,321
87,605
8,214.563
25 906.364
State income tax refunds
1,084,673
532,097
14,141
5,461
3.302,971
1,761,345
Alimony received
205,468
2,018,807
222,070
2,355,842
Business or profession
Net income
655,754
6,223,265
•1,474
•90,876
2,892,637
29,953,623
Net loss
200,822
998,718
•2,428
•45,363
762,571
3,951.702
Sales of capital assets
Net gam in AGI
405,771
3 017 138
7,940
42,834
4,142,083
26,834.254
Net loss in AGI
159,192
301 704
7,401
11,173
1,409,797
2,553,518
Sales of property other than capital assets
49,184
45,268
1 480
7 763
320 487
-737,162
Taxable IRA distnbution
218,374
827,297
•3,615
•59,426
1,197,818
5,622,689
Pensions and annuities in AGI
914,016
6,517,668
26.862
309,626
5,718,670
49,149,426
Rent and royalty
Net income
223,764
1,201,077
2,536
2.722
1,342,945
7,664,548
Net loss
305,030
1,715,104
7,108
62.059
1,238,981
6,490,344
Farm rental income less loss
17 581
41,300
•3
•4
219 848
683,489
Partnership and S corporation net income less loss
172,653
2,493,516
4,128
5.468
1,211.817
10.258,769
Estate and trust net income less loss
18,472
167,718
•3,524
•22.382
215,633
1,804,969
Farm net income less loss
43,889
-112,336
•2,665
•-39,801
380,208
-734,940
Unemployment compensation
1,497,913
4 159,195
•8,111
•19.143
2,968 729
8,385,724
Social Security benefits in AGI
112,832
328,548
13,197
38,928
1,610,699
5,458,110
Other income less loss
299 754
892764
4,603
13,087
1,512,964
4,853.570
Total statutory adjustments
1,017,198
1,663,967
7,379
11.801
4,707,823
7,815,088
Primary IRA payments
268,826
400.564
•2.593
•5,186
1,495 494
2,317,883
Secondary IRA payments
Payments to a Keogh plan
32,413
186,069
•230
•3.922
132,269
890,825
Deduction for self-employment tax
658,124
446,647
3,868
2 159
2,918.571
2,097,946
Total Itemized deductions
1,997,808
23,739,526
30,605
326.475
7,201,218
80,897,462
Medical and dental expense deduction
387,202
1,084,351
•7,241
•22.064
1,500,355
10,440,884
Taxes paid deduction
1,977,526
6,881,565
30.605
146,081
6,868,843
24,988,301
Interest paid deduction
1,687,095
11,382,843
25.995
119,456
4,749,292
27,989 943
Contributions deduction
1,834,004
2,593.158
28.106
27,689
6,026,327
10,368,353
Casualty or theft loss
12,426
45,206
23,914
203.941
Moving expense deduction
38,678
191 591
174,910
602,122
Total miscellaneous deductions
639,504
1,773,384
8.249
15,015
2,043,798
7,640,064
Basic standard deduction
12,408,565
65,023,828
60,708
363.923
40,919,672
134,631,406
Additional standard deduction
256,688
231 484
•2,483
•1.738
4,634,927
4,229,931
Taxable income
9,350,878
130,874,192
47,875
1.239.251
37,656,529
565,045,178
Total tax credits
5,040,227
2,407,918
14.499
4,405
708.796
715,969
Child care credit
1,755 459
827,301
•4.827
•1,536
59,372
22,428
Credit for the elderly and disabled
•17,917
•1,532
161,454
34,270
Foreign tax credit
24,974
62,388
•3.511
•1,646
305,817
405,880
Earned income credit used to offset income
tax before credits
3,946,629
1,487,616
•5.819
•791
124.438
51,256
Minimum tax credits
3 578
7749
•333
•405
12515
42,523
General business credit
4,558
8.439
•12
•26
38,990
76,654
Income tax after credits
6,693 435
20,126.985
42.056
215,600
37,419,434
107,245,573
Alternative minimum tax
11,800
41.162
•22
•213
68,238
244,850
Total income tax
6,693,862
20,168 147
42.070
215,814
37,423 460
107 490,424
Total tax liability
6,848 815
20 947 660
42.071
220,270
38,269 486
112 069,872
Total tax payments
13,295 407
31 264 088
85 024
275997
43 455,278
122,596579
Income tax withheld
13,083,756
28,746,164
79.738
186,397
40 094 625
95318,459
Estimated tax payments
340,982
2,243,845
9.501
87,717
4,804,197
25,246.897
Ch/erpayment refunded
13,181,457
18,240,708
69,710
99,302
34,070,779
19,110,532
Tax due at time of filing
1,012,577
1,618,750
16.952
23,388
11,017,408
11,636,507
' Estinnate should be used with caution due to the small number of sample returns on which it is based
NOTE Detail may not add to total because of rounding
Basic Tables
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Basic Tables
59
Table 1.5-Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Number
of
Adjusted
gross
Salaries and wages
Taxable
interest
Standard deduction
Exemptions
Size of adjusted gross income
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
returns
income
returns
returns
returns
exemptions
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
All returns, total
18,965.496
6,506,609
215.231,308
16.367,209
18.919.545
6,460.658
214.799.266
16,256,319
6.020,181
1,688,707
432.043
110.890
18.965.496
6.506.609
62.352.895
17.516.138
13.459.474
2,307,895
30.936.476
Under $5,000
5,298,000
$5,000 under $10,000
4,109,255
30,003.401
4,109,255
29.923.223
1,171,017
80,179
4.109.255
14,785,300
2,970,437
6,827,194
$10,000 under $15,000
2,743,740
33,750,071
2,743,740
33.703.915
725,014
46,156
2.743.740
9,873.455
2,590,568
5,955,366
$15,000 under $20,000
2,015,473
34,877,694
2,015,473
34.826.962
707,926
50,732
2.015.473
7,253,566
2,000,156
4,598,756
$20,000 under $25,000
1,487,332
33.278,762
1,487,332
33,225,850
651,763
52,912
1.487,332
5,354,394
1,487,332
3,420,863
$25,000 under $30,000
1,041,809
28,307,195
1,041,809
28,270,622
485,044
36,572
1,041,809
3,749,444
1,041,809
2,395,360
$30,000 under $40,000
834,337
28,428,021
834,337
28,390,376
457,217
37,645
834,337
3,003,615
834,337
1,918,976
$40,000 or more
226,940
10,218,956
226,940
10,201,999
133.494
16 957
226,940
816,983
226,940
521,962
Taxable returns, total
13.570.935
1,664,708
201,161.053
5,322,553
13.570.935
1,664,708
200.762,803
5,242,347
5,378.389
1,133,713
398.250
80,206
13,570,939
1,664,708
47,515,927
4,668,747
10.598.919
24.367,357
Under S5 000
_
$5,000 under $10,000
3,556,595
26,977,801
3,556,595
26,900,732
1,084,219
77.069
3,556,595
12,795,722
2.417.777
5,556,075
$10 000 under $15 000
2,743,740
33,750,071
2,743,740
33.703,915
725,014
46,156
2,743,740
9,873.455
2,590,568
5,955,366
$15,000 under $20,000
2,015,473
34.877,694
2,015,473
34.826.962
707,926
50,732
2,015,473
7.253.566
2,000,156
4,598.756
$20,000 under $25,000
1,487.332
33,278,762
1,487.332
33.225.850
651.763
52,912
1,487,332
5,354.394
1,487,332
3,420,863
$25,000 under $30,000
1.041.809
28,307,195
1,041,809
28,270,622
485,044
36572
1,041,809
3,749,444
1,041,809
2,395,360
$30,000 under $40,000
834.337
28,428,021
834,337
28,390,376
457.217
37,645
834,337
3,003,615
834,337
1,918,976
$40,000 or more .
226.940
10.218,956
226,940
10,201,999
133,494
16,957
226 940
816,983
226,940
521,962
Nontaxable returns, total
5,394,561
14.070.256
5.348.610
14.036.463
641.792
33,793
5.394,561
14.836.969
2,860,555
6,569,119
Taxable
income
Total tax liability
Income tax witfifield
Overpayment refunded
Tax due at time of filing
Size of adjusted gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
All returns, total
13.642.415
1,731,083
129,277.918
653,933
13.570.935
1,664,708
20.711.871
98,349
18,578.991
6,181,373
25.891.226
1,060,808
16.907.406
6,084,364
5,673.707
967,866
1,799,229
178,701
494,353
Under $5,000
5,407
$5,000 under $10,000
3,561,701
8,626,024
3,556,595
1,294,411
4,068,410
2,561,159
3,710,768
1,323,840
383,170
57,091
$10,000 under $15,000
2,743,740
17,921,250
2,743,740
2,688,507
2,733,529
3,553,649
2,447,367
929,364
296,373
64,221
$15,000 under $20,000
2,015,473
23,025.373
2,015,473
3,453,875
2,010,368
4,070,795
1,704,024
690,785
311,450
73,865
$20,000 under $25,000,
1,487,332
24.503.506
1,487,332
3,675,607
1,487,332
4,193,034
1,283,102
565,615
204,229
48,188
$25,000 under $30,000
1,041,809
22.162.391
1,041,809
3,391,937
1,036,704
3,915,947
893,503
607,383
148,307
83.373
$30,000 under $40,000
834.337
23,505.430
834,337
4.255,442
834.337
4,667,644
637,434
495,793
196,904
83.591
$40,000 or more
226.940
8.880.011
226,940
1,853,744
226,940
1,868,188
146,843
93,062
80,096
78,618
Taxable returns, total
13.570.935
129,277.769
13,570.935
20.711.871
13.438,186
24,980,909
11.766,600
4,763,390
1,799,229
494.353
Under $5,000
1,664.708
653.806
1,664,708
98,349
1,577,911
360.691
1,480,902
267,748
178,701
5,407
$5,000 under $10,000
3,556.595
8.626.004
3,556,595
1,294,411
3.531,066
2,350.960
3,173,425
1,113,640
383,170
57,091
$10,000 under $15.000
2.743.740
17.921,250
2,743,740
2,688,507
2,733,529
3,553.649
2,447,367
929,364
296,373
64,221
$15,000 under $20,000
2,015,473
23,025,373
2,015,473
3,453,875
2,010,368
4,070,795
1,704,024
690,785
31 1 ,450
73,865
$20,000 under $25,000
1 ,487,332
24,503,506
1,487,332
3,675,607
1,487,332
4,193,034
1,283,102
565,615
204,229
48,188
$25,000 under $30,000
1,041,809
22,162,391
1,041,809
3,391,937
1,036.704
3,915,947
893,503
607,383
148,307
83,373
$30,000 under $40,000
834,337
23,505,430
834,337
4,255,442
834.337
4,667,644
637,434
495,793
196,904
83.591
$40,000 or more
226,940
8,880,011
226,940
1,853,744
226,940
1,868.188
146,843
93,062
80,096
78,618
Nontaxable returns, total
71 ,480
148
-
-
5.140,805
910.317
5.140.805
910,317
-
-
' Estimate should be used with caution due to the small number of sample returns on which It is based
NOTE Detail may not add to totals because of rounding.
60
Individual Returns 1992
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78
Individual Returns 1992
Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All
Joint returns of
Separate returns of
Item
returns
marned
persons
marned
persons
Number ot
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(6)
Adjusted gross income less deficit
32,540.614
2.183,969,384
22.469.647
1.732.096.731
841,336
42.921.063
Salaries and wages
28,567.498
1.619.016.419
20.551.428
1.306.645,935
744.828
29.998.227
Taxable interest
27.890,337
87.437.842
19.781,092
57.924.600
599.536
2.201.533
Tax-exempt interest
2.727.239
36.169.500
1.834.885
22.763.400
43.446
877,057
Dividends
12.466,270
54,827,532
8.930,050
36,081,198
227 671
1,454,773
State income tax refunds
15,114,507
9.433,546
10.973.646
7.170,822
359 902
192,661
Alimony received ;
228.409
3,090,437
29.882
147,751
'3.325
•61,782
Business or profession
Net income
5.282.227
122,572,060
4,299.387
101,269.183
86.491
2,505,486
Net loss
1.773,352
9.331,361
1,413.703
7,337,239
32.790
132,309
Sales of capital assets.
Net gam m AGI
6.440.475
96.843.657
4,550.965
73,464,194
105246
3,015,655
Net loss in AGI
2,747,382
5.440,398
1.928.643
3,869,062
55.220
56,693
Sales of property other than capital assets
933.029
.808,333
749.294
•703,284
21.350
13.010
Taxable IRA distribution
1,713,539
14,886.144
1.267.095
11,786,224
18.777
178.432
Pensions and annuities in AGI
6,016,440
79.844.669
4.203.341
58,287,871
82.130
766,116
Rent and royalty
Net income
2,744,253
27.888.031
2.097.503
21,825,388
43.272
601,855
Net loss
3,406,549
22.269.103
2.559,414
17 255,225
41 366
244,506
20,775
2,581,333
Farm rental income less loss
201,780
995.204
142,221
651,616
78,406,439
2 801
Partnership and S corporation net income less loss
3,637,231
94.054.765
2.895,107
50,194
Estate and trust net income less loss
260,614
3.303.834
157,619
1,505.224
2.131
144,235
Farm net income less loss
660,052
-2.160.589
555,743
■1,618,117
8.765
-129,732
Unemployment compensation
2,967,402
10.800.102
2,310,019
8,556,561
51.394
141,459
Social Security benefits m AGI
2.641,432
12.660,386
1,743,530
9.120.271
34.832
179,791
Other income less loss
2.788.678
15.999.693
2,083,632
12.498.143
48.535
352,420
Total statutory adjustments
7.809,736
24.442,265
5,949,356
18.650.469
119.262
477,316
Pnmary IRA payments
1,894,059
3,048,940
1,229,083
1.956.204
14,340
22,484
Secondary IRA payments
1,026,407
1,426,101
1.026,407
1 426 101
Payments to a Keogh plan
773,494
6,966,361
7,365,194
636.263
5,950,502
6 046.501
8,581
83 745
69,241
117,313
8,796,000
405 530
Deduction for self-employment tax
5,508,071
4,485,314
Total Itemized deductions
32,540,614
481,945,631
22,469,647
368.186,168
10,793,191
841.336
142.523
Itemized deductions limitation
3,241.969
12,751,272
2.756.520
Medical and dental expense deduction
5,507,781
25.747.466
3.497.867
13,846.717
115 116
353 449
Taxes paid deduction
31,958,848
160.452,525
22.268.779
125,308.712
813.094
3127,865
Interest paid deduction
27,347,034
208,655.776
20.258,055
165,539.072
626 598
3,624,461
Contnbutions deduction
29,603,408
63.643.281
21,019,571
49.665,087
695.399
1.188.995
Casualty or theft loss
121,699
2.206.679
81.332
1.950 831
4,026
6.701
Moving expense deduction
815,172
4.261.351
586.677
3.419.536
14 907
48.102
Total miscellaneous deductions
8,098,935
29.529.825
5.195617
19.249 405
211,768
851.957
Taxable income
30,787,751
1,523.021.964
21,489.597
1 210 107 431
806,702
26.761
31.571.225
86.682
4.283
Total tax credits
4.115,540
3,507.985
3.346.688
2,751,771
Child care credit.
2,885.699
1,199,878
2.519,020
1,039,751
10.696
Credit for the elderly and disabled
•11.396
•4,411
•4,577
•2,170
719.489
1.372.805
528,507
1,012,743
14,600
68.146
Earned income credit used to offset income
tax before credits
317,918
82.104
140,321
29,859
220,557
350,476
Minimum lax credits
56,360
277.682
43,921
1 171
7.712
5.944
General business credit
157,082
417.015
132,329
683
Income tax after credits
30,556,030
331.141.482
21 382028
263,211,497
800,935
7.485.583
Alternative minimum tax
246,065
1.260.561
167,941
928975
19.301
60.109
Total income tax
30.564.529
332.402.043
21,386,591
264,140,472
801 402
7.545.692
Total tax liability
31.100.972
348.040,352
21,782,598
276,946,672
809,642
7,808,278
Total tax payments
31.514,644
363,634451
21,993,425
285,276,475
797.026
7.711.308
Income tax withheld
29,079,540
263 1 33 839
20,728,825
3,910,436
208,640,093
69 013 418
749.062
90 998
5.038.608
2,339.770
Estimated tax payments
5.774,672
90,687,751
Overpayment refunded
19.933,575
35 885,812
13,177.714
24,865,837
466 960
817,947
Tax due at time of filing
10 629,676
31.266.761
8.159.886
24,748,319
330,625
985.130
Footnotes at end of table
Basic Tables
79
Table 2.2 « Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns of heads
of households
Number of
returns
Returns of
surviving spouses
Number of
returns
Returns of
sinflle persons
Number of
returns
(7)
(8)
(9)
(10)
Adjusted gross income less deficit.
Salaries and wages
Taxable interest .
Tax-exempt interest
Dividends
State income tax refunds
Alimony received
Business or profession
Net income -
Net loss
Sales of capital assets.
Net gain in AGI
Net loss in AGI
Sales of property otfier tfian capital assets
Taxable IRA distribution
Pensions and annuities in AGI
Rent and royalty
Netincome
Net loss .
Farm rental income less loss
Partnership and S corporation net income less loss..
Estate and trust net income less loss
Farm net income less loss
Unemployment compensation
Social Security benefits in AGI
Other income less loss
Total statutory adjustments
Primary IRA payments
Secondary IRA payments
Payments to a Keogh plan
Deduction for self-employment tax
Total Itemized deductions
Itemized deductions limitation
Medical and dental expense deduction
Taxes paid deduction
Interest paid deduction
Contributions deduction
Casualty or theft loss
fvloving expense deduction
Total miscellaneous deductions
Taxable income
Total tax credits
Child care credit
Credit for the elderly and disabled
Foreign tax credit
Earned income credit used to offset income
tax before credits
fvlinimum tax credits
General business credit
Income tax after credits
Alternative minimum tax
Total income tax
Total tax liability
Total tax payments
Income tax withheld
Estimated tax payments
Overpayment refunded
Tax due at time of filing
1.997,808
1.859,260
1,424,374
65,005
438,607
931,948
103,998
159.035
75145
193,669
96,775
24,082
57,053
257,587
88,432
179,716
•8,460
89,838
4,403
10,554
147,571
44,097
126,723
320,191
105,832
27,606
170.923
1,997,808
64,285
387,202
1,977,526
1,687,095
1,834,004
12,426
38,678
639,504
1,860,561
493,777
331,056
12,521
173,682
3,206
2,742
1,762,851
11,504
1,763,224
1,796,190
1,932,545
1,854,280
152,601
1,641,996
310,096
84,396,424
69,894,397
1,788,988
742,870
1.109 422
482.213
1 .405.404
3,157,241
353,929
2,089,639
173,608
54,892
391 ,606
2,514,228
760,164
1,112,103
•18,325
2,256,377
111,375
-71,321
505,184
152,025
521,467
930,457
169,345
166,296
196,259
23,739,526
212,573
1,084,351
6881,565
11,382,843
2,593,153
45,206
191,591
1,773,384
50,878,461
250,852
146,056
28,819
51,289
7,596
7,522
9,671,459
39,443
9,710,903
10.133,386
12.458,647
10,450,543
1.795.094
3,031,745
837,615
30,605
23,097
26,159
4,668
10.238
12,892
5,443
6,146
•1,466
•3,608
13,468
2,529
5,553
•3
4,113
3,518
•1,418
•3,665
9,737
•2,222
5,026
•1,485
•230
2,624
30,605
685
•7,241
30,605
25,995
28,106
8,249
28,720
5,475
•381
•3,511
•1,242
•333
•12
27,478
•8
27,478
27,478
29,355
24,498
9,072
21,011
9,167
1 ,402,972
727,191
234,623
114,918
59,316 .
5,319
36,000
10,763
•7,991
•59,425
205,736
1,850
36,093
•4
12,931
21 ,939
•-36,722
•5,432
32,723
•9,416
9,494
•2,969
•3,922
2,070
326,475
3,831
•22,064
146,081
119,456
27,689
15,015
935,502
2,663
•267
•1,646
•319
•405
•26
170,773
•107
170,880
175,328
221,437
132,846
87,046
44,761
12,636
(11)
7,201,218
5,388,884
6,059,177
779,235
2,859,704
2,836,119
91.202
735,840
251,714
1,585,152
660,598
136,837
367,005
1,459,914
512,517
620,500
50,295
597,979
92,943
83,571
454,751
809,236
527,566
1,415,901
543,318
100,814
765,465
7,201,218
277,956
1,500,355
6,868,843
4,749,292
6,026,327
23,914
174,910
2,043,798
6,602,170
242,839
24,546
•6,819
160,350
•2,672
7,730
21,317
6,582,738
47.310
6.585,832
6,685,063
6,762,293
5,722,876
1,611,566
4,625,895
1,819,900
(12)
323,152,193
211,750,670
25,288,099
11,671,254
16.122,823
1,582,532
1,475,500
15,549,274
1,507,884
18,238,169
1,330,272
-180,942
2,470,457
18,070,717
4,698,774
3,621,176
304,484
10,797,685
1,521,060
■304,697
1,591,467
3,175,577
2,618,247
4,374,528
897,938
776,400
1 ,003,050
80,897,462
1,336,147
10,440,884
24,988,301
27,989,943
10,368,353
203,941
602,122
7,640,064
229,529,344
416,017
9,521
•2,241
261.451
•636
41,412
53,048
50,602,170
231,927
50,834,097
52,976.689
57,966,583
38,871,750
17,452,423
7,325,522
4,703,060
• Estimate should be used with caution due to the small
NOTE Detail may not add to total because of rounding
number of sample returns on which it is based
80
Individual Returns 1992
Table 2.3-AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money a
mounts are
n tfiousands of do!
ars)
Number of
returns
Number of
exemptions
Number of
exemptions
for
taxpayers
Exemptions for dependents
Size of adjusted gross income
Total
Number of
returns
Number of
exemptions
Adjusted gross
income less deficit
Total income tax
Number of returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
All returns, total
Under $5,000
113.604.503
15,972,529
230.547.002
14,417,527
152.351.968
10,261,367
42,643.645
2,459,174
78,195.034
4,156,160
1,755.697.492
-12,948,640
29.854,995
7,172
213.197.819
28814
$5,000 under $10,000
14,874,759
22067,228
15,425,978
3,978,100
6,641,250
30,703,226
82,065
9,602
$10,000 under $15,000
13,240,069
24,103,901
16,466,853
4,462,833
7,637.048
55,528,305
461,317
204,700
$15,000 under $20,000
11,490,171
22,475,572
15,100,108
4,044,140
7.375 464
70,587,425
2,034,348
1,181,771
$20,000 under $25,000
9,553,310
19,650,018
13 109,646
3,560,236
6,540,372
79,790,867
3,319,924
4074,257
$25,000 under $30,000
7,590,154
16 490,670
10,967,416
2,933,833
5,523,254
80,688,009
2,844,534
5,295,195
$30,000 under $35 000
6,630,554
15,381,787
10,101,985
2,816,728
5,279,802
91,443,612
2,786,182
6,985,474
$35,000 under $40,000
5,694,436
14 091,810
9,155,692
2,616.515
4,936,118
98,330,337
2,586,032
8,101,315
$40,000 under $45,000
4,744,920
12,369,092
7,988,805
2,328,249
4,380,287
98,738,701
2,317 511
8,762,035
$45,000 under $50,000
4,263,727
11,734,644
7,457,276
2,275,944
4,277.368
107.793,857
2,268,740
9,992,734
$50,000 under $55,000
3,455,327
9,836,660
6,211,761
1,910,433
3,624,899
100,285,338
1.904,303
9,900,582
$55,000 under $60,000
2,776,902
8,307,424
5,117,237
1,633,517
3,190,187
93,807,833
1,628,656
9,627,034
$60,000 under $75,000
5,564,120
16,755,877
10,406,960
3,282,025
6,348,917
219,678,386
3,275,882
25,952,888
$75,000 under $100,000
3,988,202
11,723,678
7,518,565
2,257,977
4,205,114
192,443,895
2,256,348
26,798,457
$100,000 under $200,000
2,810,579
8,314,379
5,289,052
1,583110
3,025,327
207,510,977
1,581,530
35,850,753
$200,000 under $500,000
746 344
2,229,904
1,388,198
399,930
841,706
116.309,356
399,604
27,125,090
$500,000 under $1 000,000
141,159
408,842
261,924
70,306
146,917
47,391,198
70,266
12,351,837
$1,000,000 or more
67,243
187,990
123,146
30,596
64,845
77,614,809
30,581
20,955,281
Taxable returns, total
86,731,946
26,872,557
175,774,607
54,772,395
121.246.241
31,105,727
29.854.995
12,788.650
54.528.365
23.666.668
1.641.648,595
114.048.896
29,854,995
213.197.819
Nontaxable returns, total
Exemptions for dependents-continued
Exemptions for children at fiome
Exemptions for children awa
y from home
Size of adjusted gross income
Number
of
Number
of
Adjusted
gross income
Total income tax
Number
of
Number
of
Adjusted
gross income
Total income tax
Number of
Amount
Number of
Amount
returns
exemptions
less deficit
returns
returns
exemptions
less deficit
returns
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns, total
40.144.295
71.951.265
1 .675.468.334
27.907,631
203.438.806
881.996
1.234.155
44.326.040
819,501
6.352.970
Under $5,000
2,335,515
3,916,466
•12,326,029
7,152
28,437
16,202
28,721
-480,143
•18
•268
$5,000 under $10 000
3,734,523
6,148,293
28,723,898
54,407
6,146
28,657
34,895
203,535
•4,958
•1,234
$10,000 under $15,000
4,057,392
6,751,948
50,496,069
211,558
100,932
44,605
66,455
587,774
40,635
23,629
$15,000 under $20,000
3,692 544
6,421,073
64,384,460
1,724,269
882,314
82,030
124,425
1,443,536
65,731
73,171
$20,000 under $25,000
3,314,226
5,834,055
74,289,380
3,078,492
3,661,344
83,919
126,154
1,899,198
82,811
143,292
$25 000 under $30,000
2,722 833
5,029,535
74,868,028
2,638,265
4,824,392
54,818
80123
1,532,304
54,666
134,782
$30,000 under $35,000
2,597,948
4,813,987
84,285,102
2,567,778
6,291,556
74,669
106,995
2,447.721
74,628
249,590
$35,000 under $40,000
2,452,468
4,564,483
92,171,596
2,425,470
7,506,960
83,988
98,844
3,149,951
83,988
332,153
$40,000 under $45,000
2,224,540
4,096,612
94,364,257
2.214,180
8,282,092
67,440
84.458
2,881,504
67,440
285,657
$45,000 under $50,000
2,189,688
4,066,211
103,718,305
2,182,486
9.501,677
40.711
58,758
1,930,029
40,711
236,361
$50,000 under $55,000
1,834 461
3,398,259
96,278,189
1,828,332
9,395,437
56,182
71,243
2,959,701
56,182
378,307
$55,000 under $60,000
1,590 674
3,027,029
91,352,347
1,586,714
9,315,648
38,565
51,694
2,205,431
38,232
251,280
$60,000 under $75,000
3,197,071
6,042,175
213,987,944
3,190,938
25,156,790
88,301
122,753
5,867,217
88,294
769,037
$75,000 under $100,000
2,191,479
3,987,715
186,716,732
2189,900
25,884,630
59,685
84,788
5,007,352
59,678
743,895
$100,000 under $200,000
1,528,375
2,855.555
200,320,731
1,527,491
34,532,437
48,135
73 202
6,452,223
47,458
1,183,323
$200,000 under $500,000
383,309
795,293
111,808,933
383,004
26,076,785
11 986
17,279
3,285.497
11.971
774,238
$500,000 under $1 ,000,000
67,846
140,674
45,686,751
67,808
11,907,008
1,372
2,286
940,824
1.371
251,380
$1,000,000 or more
29,402
61,904
74,341,642
29,388
20 084,221
733
1,082
2,012,386
731
521,375
Taxable returns, total
Nontaxable returns, total
27,907.631
12.236.664
50.164.561
21.786.705
1.565.735.954
109.732.380
27,907,631
203,438,806
819,501
62,496
1,132,788
101,367
44.131,564
194,476
819.501
6.352.970
Basic Tables
81
Table 2.3-AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross
Income-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Exemptions for dependents-contin
— —
jed
Exemptions for parents
Exemp
ions for other dependents
Size of adjusted gross income
Number
of
Number
of
Adjusted
gross income
Total income tax
Number
of
Number
of
Adjusted
gross income
Total income tax
Number ot
Amount
Number of
Amount
returns
exemptions
less deficit
returns
returns
exemptions
less deficit
returns
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
All returns, total
1 ,B33,29S
2,152 425
65,547,100
1,284,627
7,028,054
2.042,563
2,857,188
56,383,(^7
1.283.754
4.872.953
Under $5,000
40.940
49.317
-509,496
•11
•407
116,165
161,657
21.308
•8
•201
$5,000 under $10.000
177,831
222.424
1,412,303
•6.670
•140
201,009
235,638
1.621.755
•16.030
•2,082
$10,000 under $15,000
256,580
298,211
3,135.440
110,743
35.302
393.706
520,434
4.891,998
111.577
47,636
$15,000 under $20,000
251,037
280,237
4,389.886
121,529
113.063
352.673
549.729
6,203,600
216.238
152,918
$20,000 under $25,000
207,810
241,302
4,621,370
171,022
233,496
233.160
338.862
5,214,640
210,681
265,097
$25,000 under $30,000
148,892
184,411
4,085,423
131,953
252,038
146,800
229.185
4,050,350
138,888
257,882
$30,000 under $35,000
148,413
168,425
4,807,504
147.166
372,179
125,126
190,395
4.095,137
124.013
323,745
$35,000 under $40,000
99,184
115,531
3,743,298
95,417
257,861
120,997
157,261
4,552,336
115.650
328.496
$40,000 under $45,000
102,649
118,613
4,266,143
102,272
365,343
68.850
80,604
2,923,056
67,939
253.846
$45,000 under $50,000
73,070
82,008
3,468,325
72,158
306,609
46.631
70,391
2,184,732
45,718
206.030
$50,000 under $55,000
60,784
76,482
3,159,605
60,784
312.232
57.634
78,915
3,038,418
57,602
293,600
$55,000 under $60,000
52,128
60.035
2,990.884
51,212
309.823
30.396
51,429
1,714,367
30,395
162,581
$60,000 under $75,000
84,007
102.072
5.707.879
83,999
645.461
72.423
81,917
4,855,014
72.081
519.394
$75,000 under $100000
61,824
75,500
5.244.996
61,591
658.355
37,748
57.111
3.206,573
37.706
452.036
$100,000 under $200,000
49,393
54.966
6.604.862
49,367
1,117,756
30,877
41.604
3.825.756
30,872
621.622
$200,000 under $500,000
15,618
19.358
4.442.656
15,599
984,074
6,844
9,775
1,973,134
6,834
471,368
$500,000 under $1 ,000,000
2,175
2,394
1.503.457
2,174
387,342
1,086
1,564
731,432
1,085
195.178
$1,000,000 or more
961
1,140
2.472.567
960
676,574
438
719
1,279,491
436
319.242
1,284,627
1 ,477,779
59,163.844
1,284,627
7.028,054
1,283,754
1.753.237
47.988,838
1 ,283.754
4,872.953
Nontaxable returns, total
548,669
674,646
6,383,257
758,809
1,103,950
8,394,258
' Estimate should be used with caution because of the small number of returns on which it is based
NOTE Detail may not add to totals because of rounding
82
Individual Returns 1992
Table 2.4~AII Returns: Exemptions by Type and Number of Exemptions, by Marital Status
(Ail figures are estimates based on samples-money amounts are in thousands of dollars)
Exemptions for dependents
Number
of
returns
Number
ot
exemptions
Number of
exemptions
for taxpayers
Total
Size of adjusted gross income
Number
of
Number
of
Adjusted
gross income
Total income tax
Number of
Amount
returns
exemptions
less deficit
returns
(1)
(2)
(3)
(4)
(5)
(6)
m
(8)
All returns, total
113.604.503
230.547.002
152.331,968
42.643.645
78.195.034
1.755.697,492
29.854,995
213.197.819
Joint returns of married persons ^
48.020.923
149,588,722
96,033,406
27,341,161
53,555,316
1,456,326 691
22,595,534
189.758.851
Separate returns of married
persons, total
2,457,692
3,527,336
2,473,789
664,259
1,053,547
18,527 822
569,101
2,597 204
Spouse filing
2,425,793
3,441,254
2,409,991
656,478
1,031,263
18,304,001
565,706
2.565 766
Spouse not filing
31,899
86,082
63,798
7,781
22,284
223,820
•3.395
•31.439
Returns of heads of household
14.450.516
36,148,217
14,450,516
13,342,062
21,697,701
249.872.968
5,850.920
17,106.783
Returns of surviving spouses .
92,898
270.028
92,898
92,898
177130
2,253,189
42.070
215.814
Returns of single persons
48,582,473
41,012,698
39 301,358
1,203,264
1,711,340
28,716,822
797.370
3,519187
Exemptions for dependents-continued
Exemptions for children at home
Exemptions for children away from fiome
Size of adjusted gross income
Number
of
Number
of
Adjusted
gross income
Total income tax
Number
of
Number
of
Adjusted
gross income
Total income tax
Number of
Amount
Number of
Amount
returns
exemptions
less deficit
returns
returns
exemptions
less deficit
returns
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns, lotal
40.144.295
71.951.265
1.675.468.334
27.907.631
203.438.806
881.996
1.234.155
44.326.040
819.501
6.352.970
Joint returns of marned persons
26,731,536
51,191,944
1,422,487,873
22,064,991
184,836,499
383,654
515,058
27,118,533
374,570
3.957,783
Separate returns of marned
persons, total
604,930
930,062
16,859,958
513,123
2,370.718
28,284
40,604
1,052.301
28,272
167,698
Spouse filing
597,148
907,777
16.636,138
509,728
2,339,279
28,284
40,504
1,052 301
28,272
167.698
Spouse not filing
7781
22,284
223,820
•3,395
•31,439
Returns of heads of household
12,102.691
18,835,243
223,219,245
5,007,510
14,895,779
••77,242
"117,873
2,484,309
"61,632
••287,194
Returns of surviving spouses
92.898
176,019
2,253,189
42070
215,814
••
••
11,045
Returns of single persons
612,239
817,998
10,648,069
279,937
1.119,997
392,817
560,620
13,659,853
355,026
1,940,295
Ex
emptions for dep
endents-continued
Exemptions for parents
Exemptions for other dependents
Size of adjusted gross income
Number
of
Number
of
Adjusted
gross income
Total in
;ome tax
Number
of
Number
of
Adjusted
gross income
Total income tax
Number of
Amount
Number of
Amount
returns
exemptions
less deficit
returns
returns
exemptions
less deficit
returns
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
All returns total
1 633 296
2.152.425
1,003,037
65.547.100
43,184,285
1.2S4.627
657,189
7.028.054
5,206,042
2.042.563
609.997
2.857.188
845,277
56.383.097
27,553,305
1,283.754
455.064
4.872.953
2,992,700
Joint returns of married persons
834,441
Separate returns of marned
persons, total
16,543
17,211
574,017
16,537
93,136
41,596
65.671
753 461
38 249
56 736
Spouse filing
16,543
17,211
574,017
16,537
93,136
41,596
65,671
753,461
38 249
56,736
Spouse not filing
Returns of heads of household
903,987
1,037,143
19,913,986
555,914
1 517,987
1,226,416
1,707,444
24,458,005
659,675
1,490,699
Returns of surviving spouses
•1,108
•1,108
40,702
•1,108
•3,188
Returns of single persons
78,325
95.034
1,874,813
54,987
210,888
163,446
237,688
3,577,624
129,658
329,630
'Estimate should be used with caution because of the small number of returns on which it is based
NOTE Detail may not add to totals because of rounding
Basic Tables
83
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S
Basic Tables
95
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)
Tax rate classes
Classified by the highest marginal rate at which tax was computed
Number of
returns
Adjusted
gross income
Modified taxable income
At marginal rate
Tax generated
At all rates
At marginal rate
Income tax after credits
As a percentage of
Adjusted
gross income
Modified
taxable income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
All returns
All tax i^tes
15 percent (Form 8814).
1 5 percent
28 percent
28 percent (capital gains)
31 percent
Form 861 5
Joint returns and returns
of surviving spouses
All tax rates
15 percent (Form 8814)
15 percent
28 percent
28 percent (capital gains)
31 percent
Form 8615
Separate retuns of
married persons
All tax rates.
15 percent (Form 8814) .
15 percent
28 percent
28 percent (capital gains)..
31 percent
Form 8615
Returns of heads
of households
All tax rates
15 percent (Form 6814)
15 percant
28 percent
28 percent (capital gains).
31 percent
Form 8615
Returns of single persons
All tax rates
15 percent (Form 8814)
15 percent
28 percent
28 percent (capital gains)
31 percent
Form 8615
90,623,988
15,343
65.415,652
21.338.580
278.650
3,368.224
207.539
41.577,964
10,553
26.710.641
12.435.469
174,227
2,247,074
2,130,347
•1,389,918
605,791
3,414
131,223
9.345,655
•4,782
8,295,043
969,105
5,566
71,158
37,570,022
■•29.020,057
7,328,214
95,443
918,769
207,539
3,544,863,925
21,339
1 ,478,943.926
1.248.012,000
50.616,758
766113,478
1,176.423
2,416,498,664
-53
888,424,248
888,144,633
36,741,827
603,188,008
65,791,849
•21,776.442
21,687,102
894,152
21,434,154
243,325,227
•29,537
176,435,612
51,080,567
1,060,578
14,718,933
819,268,186
■•392,299,482
287,099,698
11,920,200
126,772.383
1,176,423
2,396,178,563
13,605
782,295.947
918,527,517
41,626.611
652,659,361
1,055,522
1,653,210,099
9,719
468.305,556
641.020,748
30,115,452
513,758,624
46,849,800
"11,744,316
15,989,675
721,081
18,394,728
130,909,152
•3,882
80,260,012
37,367,288
928,096
12,349,874
565.209.512
■•221.986.068
224,149,806
9,861,981
108,156,135
1,055,522
1,445,658,164
13,605
782,275.416
277.415,519
27,511,243
357,536,216
906,164
969,565,904
9,719
468,287.262
195,806,211
19,535,695
285,927,017
28,563.988
■•11.744,315
5.146,011
611,053
11,062,209
96,985,622
•3,882
80,258,134
9.503,691
705,224
6,514,691
350,543,051
'•221,985,711
66,959,606
6,659,271
54,032,299
906,164
481,858,592
2.040
117,313,349
173,837.152
10,550,448
179,876.205
279,399
341,427,393
1,459
70,233.106
121,601,963
7,621,853
141,969,012
10,199.049
••1.760,986
3,067.134
193,961
5,176,969
22,502,735
•581
12,035,067
6,840,552
239,093
3,387,442
107,729,415
••33,284,190
42,327.503
2,495,542
29,342,781
279,399
313,815,727
2,040
117,341,312
77,676,345
7,703,148
110,836,227
256,655
219,177,657
1,459
70,243,089
54,825,739
5,469,995
88,637,375
6,802.911
■•1,761,648
1,440,883
171.095
3,429,285
16.917.351
581
12,038,720
2,661,033
197,463
2,019,554
70,917,810
••33,297,856
18,748,690
1,864,596
16,750,013
256,655
474,851,568
1.177
113,348.678
172,929,376
10,464,223
177,833,654
274,460
337,451 ,064
897
68.650.739
120.810,179
7,550,387
140,438,862
10.041.458
••1.736,083
3,059,445
192,112
5,053,819
20.126.9B5
•280
9,785,321
6,789,249
234,030
3,318,105
107.232,061
"33,176,537
42,270,502
2,487.694
29,022,868
274,460
13.4
5.5
77
13.9
207
232
233
14.0
(Z)
7.7
13.6
20.5
23.3
(Z)
15.3
(Z)
80
14.1
215
23.6
(Z)
8.3
0.9
5.5
13.3
22.1
22 5
(Z)
13.1
(Z)
8.5
14.7
20 9
229
233
19.8
87
145
18 8
25 1
272
260
20.4
92
14.7
188
25.1
27.3
(Z)
21.4
(Z)
14.8
19.1
26.6
27.5
(Z)
19.4
7.2
12,2
18.2
25.2
26.9
(Z)
19.0
(Z)
14.9
18.9
25.2
26 8
260
Z Percentage not computed
•• Data combined to prevent disclosure of information for specific taxpayers
' Estimate should be used with caution due to the smalt number of sample returns on which it is based
NOTE Detail may not add to total because of rounding
96
Individual Returns 1992
Table 3.5--Returns with Modified Taxable Income: Tax Generated by Rate and Size of Adjusted Gross Income
(All figures are estimates basec
on samples-
money amounts are
n thousands of dollars}
Numtser of
returns with
modified
Taxable
income
f^odified
taxable
Tax
generated
Tax generated at specific rate
15 percent (from Form 8814)
15 percent
Size of adjusted gross income
Number
Income
Tax
Number
Income
Tax
taxable
income
at all rates
of
taxed
generated
of
taxed
generated
income
returns
at rate
at rate
returns
at rale
at rate
(1)
(2)
(3)
(1)
(5)
(6)
(7)
(8)
(9)
(10)
Total
90.E23.988
2,395.695.661
2.396.178,563
481,858.592
141.678
79,945
11,988
90,604,369
1,536.560,958
230.484.144
Under $2 000
1,468,310
484.394
486 597
74.660
3.390
2,035
305
1.465.239
462 631
69,395
$2,000 under $4,000
1,452,574
904.491
906,719
147.657
•2,483
•2,275
•340
1450.091
781 390
117.208
$4,000 under $6,000
1,716,164
2.252.945
2,266,835
350.738
•402
•108
•16
1.715,761
2,154,640
323196
$6,000 under $8,000
3,489.970
5.424.963
5,440,997
819.164
•3,603
•3,277
•492
3,486,367
5,396,742
809 511
$8,000 under $10,000
3634.780
10942.753
10943.445
1642.539
•1,242
•621
•93
3,633.538
10,925129
1638 769
$10,000 under $12,000
3 784.737
15.504 998
15.506.307
2.325.658
•1,056
•986
•147
3.783.681
15,482,750
2,322412
$12,000 under $14,000
4,463,691
21.907.067
21.908.514
3,287,149
••3,789
••719
"108
4,463,691
21.882.391
3,282 359
$14,000 under $16,000
4.411.116
28,284 994
28.284.877
4,250,237
4 409.875
28.217432
4,232.615
$16,000 under $18 000
4.500113
35.260.324
35.260,928
5293,076
••
••
••
4 498.870
35.223 407
5.283.511
$18 000 under $20 000
4.090.421
38.317.032
38,318,713
5,745,881
•1 394
•697
•105
4.090 421
38.318.016
5,747.702
$20,000 under $25,000
9.355.123
115.513,816
115.516.154
17,333,884
•3,335
•390
•60
9.355 123
115.438.245
17,315.737
$25,000 under $30,000
7 484,937
123.555.002
123.586.489
18,735,549
•6,664
•3,382
•507
7 484.044
122.040.311
18.306.047
$30,000 under $40,000
12263,971
274,011,009
274 068.437
44.127,018
8,004
3,087
463
12.262863
250.860.804
37 629.121
$40,000 under $50,000
8 988,898
269 211 742
269.278.289
44.065.350
16 533
10,667
1,599
8 938 898
240 984 856
36.147.728
$50,000 under $75,000
11,773.136
495.922.686
496,050,755
88.959 098
17,235
10.034
1,507
11.772,771
384.567.657
57 685.149
$75,000 under $100.000
3.984.735
247.431.448
247,496,923
51.820.774
32 749
18.039
2,701
3982,189
135 709.060
20.356 359
$100,000 under $200.000.. .
2.807 774
280.674802
280756,422
67 707.118
20,760
12.606
1.891
2,807 446
95.850.518
14.377.578
$200,000 under $500,000
745.385
186.065.353
186,094,268
52.180.527
14 713
8.308
1.246
745 385
25.255.291
3.788,294
$500,000 under $1 ,000,000
140,985
84.322,055
84,315,715
24,902.913
3,039
1 786
268
140,978
4.766.896
715,034
$1,000,000 or more
67,168
159,703,788
159 691,179
48.089.598
1,286
929
139
67 139
2,242.793
336.419
Tax generated at specific rate
28 percent
28 percent (capital gams)
31 percent
Form 8615
Size of adjusted gross income
Number
Income
Tax
Number
Income
Tax
Number
Income
Tax
Number
Income
Tax
of
taxed
generated
of
taxed
generated
of
taxed
generated
0.
taxed
generated
returns
at rate
at rate
returns
at rate
at rate
returns
at rate
at rate
returns
at rate
at rate
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
Total
24.904.092
431.486.266
120,816,154
1.4B4.914
69.609.014
19.490.537
3,368.224
357.536.216
110,836.227
207,539
906.164
256.6S5
Under $2,000
69,421
21.931
5.531
$2 000 under $4,000
80,199
123.054
30.615
$4,000 under $6,000
29 286
112.086
28 265
$6,000 under $8,000
•7,450
•40.978
•10.793
$8,000 under $10,000
•2,265
•17.695
•5.382
$10,000 under $12,000
•2,350
•22.572
•4.901
$12,000 under $14,000
•2,480
•25.406
•6.762
$14,000 under $16,000
•4,967
•67.445
•19.715
$16,000 under $18,000
•2,483
•37.520
•11.737
$18,000 under $20,000
$20,000 under $25,000
66,264
52.766
14,774
•1,242
•24.753
•7.745
$25,000 under $30,000
1,194,805
1542.796
431,983
$30,000 under $40,000
3.836,268
23.054,895
6.455,371
•4.446
•149.651
•46.087
$40,000 under $50,000
2,840.018
28,282,748
7,919,169
•1.514
•20
•6
$50,000 under $75,000
9.382.119
108,478,306
30,373,926
129.798
837.859
234,598
377.497
2.140,987
663,706
•328
•15.912
•4,883
$75,000 under $100,000
3.904.555
104.531.859
29,268,921
129.074
1.646359
460,985
335.053
5.591,607
1,733,398
$100,000 under $200,000
2.749.063
121.246.608
33 949,050
744.751
11.667.196
3,266,822
1.742.708
51,909,064
16,091.810
■481
•70.431
•20.747
$200,000 under $500,000
728.774
34,674.189
9.708.773
358.350
14.202.924
3,976,823
711.699
111,953,557
34.705.603
$500,000 under $1 .000.000
137 710
6569,264
1 839.394
80.523
9.161.953
2,565,346
135 779
63,781 993
19.772.418
•40
•33.823
•10.489
$1,000,000 or more
64,518
3.052.837
854,794
42.418
32,092.723
8,985,962
63.973
122,158.989
37.869.287
99
142,908
43 006
* Estimate should be used
" Data combined to avoid
NOTE Detail may not add
with caution because of the sma'
disclosure of information for speci
to totals because of rounding
number of sample returns on which it is based
ific taxpayers
Basic Tables
97
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 estin^ates based on samples-money amounts are in thousands of dollars)
All returns
Joint returns and surviving spouses
Tax rate classes
Number
of
returns
Income
tax at
rate
Income tax
generated
at rate
Number
of
returns
Income
tax at
rate
Income tax
generated
at rate
(1)
(2)
(3)
m
(5)
(6)
All tax rates
90.623.988
141 678
90.604,369
24,904,092
1,484.914
3.368.224
207.539
2,396.178.563
79,945
1,536,560,958
431,486,266
69,609,014
357.536.216
906.164
481.895.692
11,988
230,484,144
120,816.155
19.490.524
110.836.227
256.655
41.577,964
124.233
41.567.411
14,811,825
1.043.953
2.247.074
1,653,210,099
71,737
1,000,157,572
314,075,698
52.978,075
285.927.017
341,446,825
1 5 percent (Form 881 4)
15 percent
28 percent
28 percent (capital gains)
31 percent
Form 8615
10.757
150.023.636
87.941.195
14.833.861
88.637,375
Separate returns of married persons
Returns of fieads of households
Returns of single persons
Tax rate classes
Number
of
returns
Income
tax at
rate
Income tax
generated
at rate
Number
of
returns
Income
tax at
rate
Income tax
generated
at rate
Number
of
returns
Income
tax at
rate
Income tax
generated
at rate
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
All tax rates
2.130,347
264
2,130,340
740.082
35.420
131.223
46,849,800
119
24,997.973
8.521,454
2.268.045
1 1 062 209
10,200,058
18
3.749.696
2.386.007
635,053
3.429.285
9.345.655
16.043
9,340,873
1,042,573
26,611
71.158
130,909.152
7,698
110.325.715
12,797,104
1.263.943
6.514 691
22,506,660
1.155
16.548.857
3,583,189
353,904
2,019,554
37,570,022
1.138
37.565.745
8,309.613
378.930
918,769
207.539
565,209,512
389
401.079,698
96.092.011
13,098.950
54.032.299
107,742,150
15 percent (Form 681 4)
58
60.161,955
26,905.763
28 percent (capital gains)
3.667.706
16.750.013
Form 8615
906.164
256.655
NOTE Detail may not add to total because of rounding
Section 4
Explanation
of Terms
The Explanation of Terms section is designed to
clarify the statistical content of this report and
should not be construed as an interpretation of the
Internal Revenue Code, related regulations, proce-
dures, or policies.
The definitions and explanation 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
interpret the statistical tables to which they relate.
For each of these titles, the line number of the tax
form on which it is reported appears after the title.
Definitions marked with the symbol A have been
revised for 1992 to reflect changes in the law.
Further information about many of the items in
this report can be found in Section 5, 1992 Forms
and Instructions.
Additional Standard Deduction
See "Standard Deduction."
Additional Taxes
(line 39, Form 1040)
Taxes calculated on Form 4970 Tax on Accumu-
lation Distribution of Trusts and/or Form 4972 Tax
on Lump-Sum Distributions were reported here.
Adjusted Gross Income Less Deficit
(Une31,Form 1040)
Income that had to be reported for the calculation
of total income (line 23, Form 1040) and of adjusted
gross income included the following:
• Compensation for services, including wages,
salaries, fees, commissions, tips, fringe ben-
efits, and similar items;
• Taxable interest received;
• Dividends and capital gains distributions;
• Taxable refunds of state and local income taxes;
• Alimony and separate maintenance payments;
• Net income derived from a business, profession,
or farm;
• Net gains from the sale of property;
• Taxable amounts of annuities, pensions, and
individual retirement arrangement (IRA) distri-
butions;
• Rents and royalties;
• Distributive share of partnership income;
• Income from an estate or trust;
• Unemployment compensation;
• Taxable amounts of social security payments;
• Prizes, awards, and gambling winnings;
99
100
Individual Returns 1992
• 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 199 1 . The following
is a list of such items:
• The cost basis of pension, annuity, or IRA
payments or distributions;
• Tax-exempt interest;
• Limited exclusion of social security benefits and
railroad retirement benefits;
• Limited exclusion of qualified foreign earned
income; and
• One-time exclusion of part or all of the gain from
sale of principal residence by individuals who
are 55 years of age or older.
From total income, the following statutory ad-
justments (lines 24 through 29, Form 1040) were
subtracted to arrive at adjusted gross income (line
31, Form 1040):
• Contributions to self-employed retirement plans
(Keogh or simplified employee pension) and
certain contributions to IRAs;
• One-half of self-employment tax
• Self-employed health insurance deduction;
• Forfeited interest and penalties incurred by
persons who made premature withdrawals of
funds from time savings accounts;
• Alimony payments;
• Forestation or reforestation expenses;
• Foreign housing exclusion;
• Repayments of supplemental unemployment
compensation;
• Certain expenses of qualified performing art-
ists; and
• Amount of jury duty pay reported on line 22,
Form 1040, that was re-paid 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 believe they would be eligible for
the earned income credit at the end of the year could
receive the credit from their employers as an addi-
tional payment in their paychecks during the year.
Those payments were then shown on the tax return
where they either increased the balance due amount
or reduced the amount of the overpayment. (See also
"All Other Taxes.")
Alimony Paid
(line 29, Form 1040)
Payments made as alimony or separate mainte-
nance counted as a deduction (an adjustment to total
income) for the person paying them.
Alimony Received
(line 11, Form 1040)
Payments received as alimony or separate main-
tenance were income to the person receiving them.
All Other Taxes
(lines 47, 49, 50, 51, Form 1040)
For the statistics in this report, this amount
represents the sum of the self-employment tax, tax
from the recapture of the investment credit and the
low income housing credit, social security and
medicare taxes on tip income, penalty tax on quali-
fied retirement plans, and other unspecified taxes
which included uncollected FICA (or social secu-
rity) 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 mini-
Explanation of Terms
101
mum tax is tabulated in this report as a part of "total
income tax" and is one of the criteria for determin-
ing the taxable or nontaxable classification of the
return. Advance earned income credit payments are
shown as a separate item in computing total tax
liability, balance due or refund, (see also "Taxable
and Nontaxable Returns" and "Total Income Tax.")
Alternative Minimum Tax
(line 48, Form 1040)
The alternative minimum tax (AMT) was levied
on benefits received in the form of deductions and
exclusions which reduced an individual's regular
effective tax rate. These benefits, known as "alter-
native minimum tax preferences and adjustments,"
resulted from the preferential treatment that the tax
law gave to particular income and expense items.
Alternative minimum taxable income (line 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
certain 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 $3 10,000, and for
married couples filing separately, the range was
$75,000 to $155,000.
If there was an amount remaining after subtract-
ing the exemption, it was multiplied by the alterna-
tive minimum tax rate of 24 percent and then
reduced by the recalculated alternative minimum tax
foreign tax credit. This amount was then reduced by
the regular income tax before credits (line 38, Form
1040 minus the regular foreign tax credit, line 43,
Form 1040) to arrive at the alternative minimum
tax.
Basic Standard Deduction
See "Standard Deduction."
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 oper-
ated by the same taxpayer, the single amount of net
income or loss included in the adjusted gross income
represented the combined net income and loss from
all sole proprietorships. The proprietor was re-
quired to exclude investment income from business
profits and include it, instead, with the various types
of investment income for which separate provisions
were madeon the individual income tax return.
Total expenses (line 28, Schedule C) were de-
ducted from gross income (line 7, Schedule C) to
arrive at net profit or loss. Compensation of the
proprietor was taxable income and, therefore, not
allowed as a business deduction in computing net
income. The deduction of net operating losses from
previous years was not considered a business ex-
pense, but was offset against "Other Income" (line
22, Form 1040).
Information on sole proprietorships, business
receipts, and expenditures can be found in the annual
fall issue of the Statistics of Income Bulletin.
Capital Assets
See "Sales of Capital Assets, Net Gam or Loss. "
Capital Gains Distributions Reported
on Form 1040
(line 14, Form 1040)
These distributions included long-term capital
gains either credited or distributed to individual
taxpayers by regulated investment companies, mu-
tual funds, and real estate trusts. Taxpayers also
102
Individual Returns 1992
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 de-
ductible, 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. (See also'Total Itemized Deductions.")
Child Care Credit
(Une 41, Form 1040)
This credit could be claimed by taxpayers who,
while employed or looking for work, incurred
expenses for the care of dependent children under
age 13, ordisabled dependents of any age. Qualified
expenses included those for services performed
within the home by non-dependent babysitters,
maids, or cooks. Expenditures paid for the care of
children under the age 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 if earned
income or $4,800 if more than one dependent was
involved. For return of married couples filing
jointly, earned income refers to the earnings of the
spouse with the lesser earned income. Exceptions
were allowed if the spouse was disabled or a full-
time student.
The credit was equal to 30 percent of eligible
expenses for taxpayers with adjusted gross income
of $10,000 or less. The credit was reduced by one
percentage point for each $2,000 increment of
adjusted gross income in excess of $10,000 up to
$28,000. The credit remained at 20 percent of
expenses for individuals with adjusted gross income
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 certain
organizations that were religious, charitable, educa-
tional, scientific, or literary in purpose. Contribu-
tions could be in cash, property, or out-of-pocket
expenses 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.
Therefore, the sum of the separate charitable contri-
butions could be more than total deduction (which
had been limited).
Credit for Federal Tax on Gasoline
and Special Fuels
(line 59, Form 1040)
This credit (claimed on Form 41 36) was allowed
for Federal excise taxes paid on gasoline and special
fuels, such as gasohol and diesel fuel, if they were
used for certain nontaxable or reduced-tax -rate
purposes (such as farm or off- road use). The credit
could reduce unpaid total tax liability or could be
refunded. A one-time credit (or refund) was allowed
to the original purchaser of a new, qualified diesel-
powered highway vehicle. The credit was $102 for
a car, and $198 for a light truck or van.
Credit for the Elderly and Disabled
(line 42, Form 1040)
A credit (claimed on Schedule R) for the elderly
and permanently and totally disabled was available
Explanation of Terms
103
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 disabil-
ity, and who had received taxable income from a
public or private employer because of that disabil-
ity. The income to which the credit could be applied
was reduced by nontaxable amounts of social secu-
rity and railroad retirement benefits, veterans' pen-
sions, and any other pension, annuity, or disability
benefits that were excluded from income under any
other provisions of the law.
An individual was considered permanently and
totally disabled when he or she could not engage in
any substantial gainful activity because of a physical
or mental condition which had lasted, or was
expected to last, at least twelve months, or was
determined 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
taxpayer's income was high enough to require the
reporting of social security benefits as taxable
income, the taxpayer could not take the credit.
Credit from Regulated Investment
Companies
(Une 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 regulated
investment companies. If investment companies
paid tax on the capital gain, taxpayers were entitled
to claim a refundable credit for their proportional
share of the tax paid.
Credit to 1993 Estimated Tax
(line 63, Form 1040)
This amount was the part of the overpayment of
1992 tax which taxpayers specifically requested to
be credited to their estimated tax for 1993. (See also
"Overpayment" and "Estimated Tax Payments.")
Deduction of Self-Employment Tax
(line 25, From 1040)
If a taxpayer had income from self-employment
and owed self -employment tax, one half of that tax
was deductible. The amount was subtracted as an
adjustment, from total income in the calculation of
AGI.
Dividends
(line 9, Form 1040)
Dividend income consisted of distributions of
money, stock, or other property received by taxpay-
ers from domestic and foreign corporations, either
directly orpassed through estates, trusts, orpartner-
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
(Une 56, Form 1040)
The earned income credit for 1992 was made up
of three credits: the basic credit with a maximum of
$ 1 , 324 for one qualifying child and $ 1 , 3 84 for two
or more qualifying children; the health insurance
credit with a maximum of $45 1 for health insurance
that covered a qualifying child; and the extra credit
for a qualifying child bom in 1992 with a maximum
of $376. The credit was available to workers who
had a child living with them for more than half the
year and whose earned income and adjusted gross
income were each less than $22,370. The credit was
based on earned income, consisting of wages,
salaries, and other employee compensation, plus net
earnings from self-employment. Taxpayers could
not take the credit if their filing status was married
104
Individual Returns 1992
filing separately, or they claimed the foreign income
exclusion.
For this report, the earned income credit was
divided into three parts: the amount used to offset
income tax before credits (limited to the amount
needed to reduce income tax after credits to zero);
the amount used to offset all other taxes (limited to
the amount needed to reduce total tax liability to
zero); and the refundable portion. (See also "Ad-
vance Earned Income Credit Payments.")
Earned income Credit Used to Offset
income Tax Before Credits
See "Earned Income Credit."
Empioyee Business Expense
See "Unreimbursed Employee Business Ex-
penses."
Estate or Trust Net income or Loss
(line 36, Schedule E, Part IH)
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 income
their share of dividends and gains or losses from
sales of capital assets or other property. Such
income (which made up the largest portion of
income from estates or trusts) was included on the
tax return on the separate lines provided for these
income types and was not separately identified for
the statistics. A loss from an estate or trust was
allocated to the beneficiary only upon settlement or
termination of an estate or trust and was limited by
the "passive loss" rules.
For the tables, if a return showed net income
from one estate or trust, and a net loss from another,
that return was tabulated in both the "total income"
and "total loss" columns. The columns labeled "net
income" and "net loss" represent the sum of all
income and losses reported from all estates or trusts,
i.e. , the net amount computed on a retum-by-retum
basis.
Estimated Tax Payments
(line 55, Form 1040)
This figure represents the total of the tax pay-
ments made for 1992 using Form 1040ES, and any
overpayment from the taxpayer's 1991 return that
was applied to the 1992 estimated tax. Generally,
individuals were required to make estimated tax
payments if they expected to owe, after subtracting
withholding and credits, at least $500 in tax for
1992, and they expected withholding and credits to
be less than the smaller of: (a) 90 % of the tax shown
on Form 1040 for 1992, or (b) 100% of the tax
shown on Form 1040 for 1991.
Excess Social Security Taxes
Withheld
(line 58, Form 1040)
If a taxpayer earned more than $55 ,500 ($53 ,400
for 1 99 1 ) in total wages from two or more employers
in 1992, too much social security (FICA) or Rail-
road Retirement Act (RRTA) tax may have been
withheld from his or her wages. Filers claimed
credit for such overpayment on their tax returns.
The excess social security tax withheld could be
taken as a credit toward payment of the taxpayer's
income tax. In the case of a joint return, the credit
was computed separately for each taxpayer.
Exemptions A
(lines 6, 36, Form 1040)
In the computation of taxable income, a $2,300
deduction ($2,150 for 1991) was allowed for each
exemption claimed if adjusted gross income was less
Explanation of Terms
105
than $78,950. 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 1 992 :
1) The individual received more than half of his
or her support for 1992 from the taxpayer;
2) The individual was related to the taxpayer
(such as a son, daughter, orparent) or was a member
of the same household for the entire year;
3) The individual did not file a joint return with
his or her spouse;
4) The individual met certain citizenship require-
ments;
5) The individual's gross income was less than
$2,300. An exception to the income limitation was
granted to children under age 19, or full-time
students under age 24.
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
$105,250 and was completed at $227,750; for
married persons filing jointly and qualifying
widow(er)s, the phaseout began at $157,900 and
was completed at $280,400; for heads of household,
the phaseout began at $13 1 ,550 and was completed
at $254,050; and for married persons filing sepa-
rately, the phaseout began at $78,950 and was
completed at $140,200.
Farm Net Income or Loss
(Une 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 the adjusted gross income represented
the combined profit and loss from all farming
activities. Farm business total expenses (line 35,
Schedule F) were deducted from farm gross income
(line 1 1 , 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
Net Income or Loss. ")
Farm Rental Net 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
(Une 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
taxpayer's total foreign earned income. The foreign
earned income exclusion was entered as a negative
amount on this line by the taxpayer but edited into
a separate field during service center processing.
In this report, the foreign earned income exclu-
sion includes the foreign housing exclusion.
106
Individual Returns 1992
Foreign Housing Deduction
(included in the total on line 30, Form 1040)
Qualified taxpayers who had foreign housing
expenses that were not provided by their employer
were eligible to deduct these expenses from total
income. This deduction was limited to the total
amount of foreign earned income for 1992.
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 taxpayer' s
income and taxes, the foreign tax credit could be less
than the amount of foreign tax paid. Qualifying
foreign taxes paid in excess of the allowable amount
for Tax Year 1992 could be carried back 2 years and
then forward 5 years.
Forfeited Interest Penalty Adjustment
(line 28, Form 1040)
Taxpayers who paid penalties for the premature
withdrawal of funds from time savings accounts or
deposits could deduct those penalties as an adjust-
ment to total income.
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, 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.
Returns of these types were included in the
population of returns subjected to sampling, and
were classified by the guidelines for filing a standard
form (i.e.. Forms 1040, 1040 A and 1040EZ),
discussed below. For example, if a return were filed
as a 1040PC and its characteristics dictated that it
otherwise would have been fded as a Form 1040, it
would have been classified as sucli for statistical
purposes. Likewise, if a return were filed electroni-
cally 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 complex-
ity 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 limited number of
sources, and the taxpayer may not itemize deduc-
tions. The Form 1040 must be used if taxable
income is greater than $50,000. In addition, the
taxpayer must file Form 1040 if he or she itemizes
deductions or has income (or losses) from a source
not provided for on Form 1040A or 1040EZ. (For
a complete description of each form see Section 5,
1992 Forms and Instructions.)
Gambling Loss Deduction
(line 25, Schedule A)
See "Miscellaneous Itemized Deductions" and
"Total Itemized Deductions. "
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, the research
credit, the enhanced oil recovery credit, the disabled
access credit, and the renewable electricity produc-
tion credit. Taxpayers claiming more than one of the
credits were required to summarize them on Form
3800, General Business Credit. The general busi-
ness credit was limited to 100 percent of the first
$25,000 ($12,500 for a married couple filing sepa-
rately) 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.
Explanation of Terms
107
Home Mortgage Interest Deduction
(lines 9c+9b, Schedule A)
See "Interest Paid Deduction. "
Income Subject to Tax
See"Modified Taxable Income. "
Income Tax After Credits
[(line 40 minus line 46) minus 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
(Une 54, Form 1040)
Income tax withheld included amounts deducted
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 distribu-
tions of profit-sharing, retirement plans, and indi-
vidual 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 Contributions
(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
deduction for IRA contributions was reduced or
eliminated for taxpayers who were covered by an
employee retirement plan and whose adjusted gross
income exceeded certain levels. (Nondeductible con-
tributions were still allowed for such taxpayers.)
Deductible contributions could be subtracted from
the employee's total income in arriving at adjusted
gross income.
Contributions to an IRA (whether or not they
were deductible) were limited to the lesser of: a)
individual's taxable compensation for the year, orb)
$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 the 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
(Une 16b, Form 1040)
Any money or property received from a taxpayer' s
IRA account was considered a distribution and,
108
Individual Returns 1992
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-deductible IRA
contributions.
Interest Paid Deduction
(line 12, Schedule A)
The rules for deducting home mortgage interest
for 1992 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 deduct-
ible, (2) if the taxpayer's mortgage was after Octo-
ber 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) taxpayers could deduct all of
the interest on an additional $100,000 of mortgages
on their main or second home other than to buy,
build, or improve that home.
Generally, investment interest (interest paid on
money borrowed that is allocable to property held
for investment) was fully deductible up to the
amount of net investment income. Interest relating
to business, royalty, and rental income was de-
ducted directly from these items and was not re-
flected in the interest paid statistics.
Interest Received
See "Taxable Interest Received."
interest, Tax-Exempt
See "Tax-Exempt Interest."
Investment Interest Expense
Deduction
(line 1 1 , Schedule A)
See "Interest Paid Deduction. " and "Total Item-
ized Deductions."
Itemized Deductions
See "Total Itemized Deductions" and specific
types.
Itemized Deduction Limitation
See "Total Itemized Deductions. "
Keogh Retirement Plan
Keogh retirement plans, orH.R. lOplans, are set
up by sole proprietorships or partnerships to cover
self-employed persons, as well as regular employ-
ees. Distributions from these plans are usually fully
taxable.
Long-Term Capital Gain or Loss
(line 8, Schedule D)
See " Sales of Capital Assets , Net Gain or Loss . "
Long-Term Loss Carryover
See "Sales of Capital Assets, Net Gain or Loss. "
Long-Term Gain or Loss from Like-
Kind Exchanges
(line 12, Schedule D)
A like-kind exchange occurs when business or
investment property is exchanged for property of the
same nature or quality, even if the properties differ
in grade or quality. (See also "Sales of Capital
Assets, Net Gain or Loss.")
Long-Term Installment Gain
(line 1 1 , Schedule D)
The installment method is used to report gains for
property (other than publicly traded stocks or secu-
rities) for which the payment is received in a tax year
following the year in which the property was sold.
(See also "Sales of Capital Assets, Net Gain or
Loss.")
Explanation of Terms
109
Long-Term Residence Gain
(line 10, Schedule D)
Gain reported from the sale or exchange of the
taxpayer' s main home (whether or not another home
was purchased). (See also "Sales of Capital Assets,
Net Gain or Loss.")
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.")
IVIarital Filing Status
(lines 1-5, Form 1040)
The five marital filing status classifications were:
(1) returns of single persons (not heads of
household or surviving spouses);
(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
divorced during the tax year and did not remarry, the
taxpayer was considered to be unmarried for the
entire year.
Medical and Dental Expense
Deduction
(lines 1-4, Schedule A)
Qualified medical expenses included payments
made for the diagnosis, treatment, or prevention of
disease or for medical or dental insurance. How-
ever, taxpayers who took the self-employed health
insurance adjustment had to reduce their total pre-
miums by the amount of the adjustment (see "Self-
Employed Health Insurance"). In general, medical
and dental expenses could be claimed as an itemized
deduction to the extent that they exceeded 7.5
percent of adjusted gross income. Amounts paid for
medicine and drugs were deductible only if they
were not available except by prescription or were for
insulin. Taxpayers could also deduct a maximum of
$50 per day for certain lodging expenses incurred
while traveling to obtain medical care. (See also
"Total Itemized Deductions.")
Minimum Tax Credit
(line 44, Form 1040)
A minimum tax credit could be taken for 1992 by
certain taxpayers who paid alternative minimum tax
for 1991 . The credit was part of the 1991 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 1992, the excess could be
carried forward to later years.
Miscellaneous Itemized Deductions
(lines 19-25, Schedule A)
Miscellaneous itemized deductions were divided
into three types. The first included those items that
were limited to the amount that exceeded 2 percent
of adjusted gross income, while the expenses of the
other types were fully deductible.
Limited Miscellaneous Deductions: Un-
reimbursed 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.
Gambling Loss Deductions: Gambling losses (to
the extent of gambling winnings) were fully
deductible. (See also "Total Itemized Deductions. ")
Miscellaneous Deductions Other Than Gam-
bling: Other, fully deductible expenses included
such items as impairment- related work expenses for
disabled persons, and amortizable bonds.
Modified Taxable Income
"Modified taxable income" is the term used to
describe "income subject to tax, " the actual base on
110
Individual Returns 1992
which tax is computed for the statistics in Tables 3.4
and 3.5. For taxpayers filing current year returns,
modified taxable income is identical to "taxable
income. "
For prior year returns included in the 1992
statistics, a modified taxable income was computed.
This was calculated by using the tax rate schedule to
impute a hypothetical taxable income amount nec-
essary 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 item-
ized deduction. In order to qualify for this deduc-
tion, 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 incurred
while moving household and personal goods, as well
as in travel, meals, and lodging of the taxpayer and
household members en route to the new residence.
Additional deductible expenses included house-
hunting trips, and the cost of selling a residence or
breaking a lease.
Net Capital Gain in AGI less loss
See "Sales of Capital Assets, Net Gain or Loss. "
Net Operating Loss
(line 22, Form 1040)
See "Other Income."
Nondeductible Passive Losses
(calculated on Form 8582)
Nondeductible passive are calculated by sub-
tracting deductible passive losses reported on Form
8582 (line 11) from total passive losses (lines
lb-l-2b) and are limited to zero.
Other Adjustments
(included in 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 there return form. Any foreign earned
income exclusions or "net operating loss" in an
earlier year that was carried forward and deducted
for 1992 were entered as negative amounts on this
line by the taxpayer but edited into separate fields
during service center processing.
Other Payments
(line 59, Form 1040)
See "Credit for Federal Tax on Gasoline and
Special Fuels" and "Credit from Regulated Invest-
ment Companies."
Other Tax Credits
(included in line 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 "credit for fuel from a
nonconventional source" and other miscellaneous
credits that did not belong in any other category and
were used to offset income tax before credits.
Overpayment
(line 61, Form 1040)
An overpayment of tax occurred when the "total
tax payments" exceeded "total tax. " Total payments
included the amount of any "refundable portion of
the earned income tax credit. "Overpayment could
Explanation of Terms
111
be refunded or credited toward the estimated tax for
the following year.(See also "Credit to 1993 Esti-
mated Tax" and "Refund.")
Overpayment Refunded
See "Overpayment" 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, 1993;
• had income only from interest and dividends;
• had gross income for 1992 that was more than
$500 but less than $5,000;
• had no estimated tax payments for 1992;
• did not have any overpayment of tax shown on
his or her 1991 return applied to the 1992
return; and
• had no Federal income tax withheld from his or
her income (backup withholding).
If the parents were not filing a joint return,
special rules applied to determine which parent
could make the election.
Partnership and S Corporation Net
Income or Loss
(line 31, Schedule E)
Partnerships and S corporations (formerly
Subchapter S corporations) are not taxable entities,
therefore, tax on their net profit or loss was levied,
in general, directly on the members of the partner-
ship or shareholders of the S corporation. The profit
or loss shown in the statistics was the taxpayer's
share of the ordinary gain or loss of the enterprise,
and certain payments made to the taxpayer for the
use of capital or as a salary. Net long-term capital
gains received from partnerships and S corporations
were reported on Schedule D.
If a return showed net income from one partner-
ship or S corporation and a net loss from another, the
two were added together and the return was tabu-
lated by the net amount of income or loss in the
appropriate column. Beginning in 1987, net income
and net loss were reported separately for passive and
non-passive partnership and S corporation activi-
ties. 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, Fonn 1040)
This payment was made when the taxpayer filed
Form 4868 , Application for Automatic Extension of
Time to File U.S. Individual Income Tax Return , or
Form 2688, Application for Additional Extension of
Time to File. The extension granted the taxpayer an
additional period of time to file a tax return, but not
extend the time for the payment of the 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 part of such contributions in computing
adjusted gross income. The amount which could be
deducted was based on net earnings from self-
employment.
Penalty Tax on Qualified Retirement
Plans
(Une51, Form 1040)
If taxpayers withdrew any funds from an Indi-
vidual Retirement Account or qualified retiremer
plan before they were either age 59- 1 II or disabled, ^
they were subject to a penalty tax equal to 1 percent
of the premature distribution. Any taxpayer who
failed to withdraw the minimum required distribu-
tion after reaching age 70- 1 12 had to pay a 50 percent
excise tax on the excess accumulation. Contribu-
tions to the retirement in excess of the legal limita-
tion for the year (the lesser of $2,000 or the
112
Individual Returns 1992
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 premium.
A taxpayer could acquire a pension or annuity either
by purchase from a commercial organization (usu-
ally life insurance, endowment, or annuity con-
tracts) or under a plan or contract connected with the
taxpayer's employment. Those pensions or annu-
ities 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 em-
ployer.
Since a non-contributory plan was paid for
entirely by an employer, the amount received by the
employee was fully taxable. This fully taxable
pension was reported on lines 17a and 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 ex-
cludable from gross income, the nontaxable portion,
represented the taxpayer's contributions under the
plan, while the taxable portion represented the
employer's contribution and earnings on the entire
investment. The nontaxable portion had to be amor-
tized over the expected lifetime of the taxpayer.
The entire amount of pensions and annuities
received for the year was reported on line 17a of the
Form 1040. The taxable portionwas computed on a
separate worksheet and entered on line 1 7b.
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) and this amount
was more than 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 1992 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.
Primary IRA Payment
See "Individual Retirement Account Deductible
Contributions."
Recapture Taxes
(line 49, Form 1040)
See "Tax from Recomputing Prior Year Invest-
ment Credit."
Refund
(line 62, Form 1040)
A refund of tax included all overpayment of
income taxes not applied by the taxpayer as a credit
to next year's estimated tax. (See also "Overpay-
ment.")
Refund Credited to Next Year
(line 63, Form 1040)
See "Credit to 1993 Estimated Tax."
Regular Tax Computation
Typically, the taxpayer, in determining the
amount of "tax generation," 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.
Explanation of Terms
113
Rent and Royalty Net Income or Loss
(line 26, Schedule E)
This amount was the combination of rent net
income, rent net loss, royalty net income, and
royalty net loss. This does not include passive losses
that were not deductible, but includes carryover of
previous years' passive losses.
Rent Net Income or Loss
(line 22, columns A,B,C, Schedule E)
Rent net income or loss was determined by
deducting from gross rent, the amounts for depre-
ciation, repairs, improvements, interest, taxes, com-
missions, advertising, utilities, insurance, janitorial
services, and any other allowable expenses related
to the rented property. In the statistics, total rental
net loss includes passive losses that were not deduct-
ible in figuring AGI.
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 form 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 resuh of
the separate computation, those royalties are re-
flected in the statistics for "sales of capital assets"
and "sales of property otherthan capital assets. "(See
also "Total Rent and Royalty Income or Lx)ss in
AGI.")
S Corporations
See "Partnership and S Corporation Net Income
or Loss."
Salaries and Wages
(line 7, Form 1040)
Salaries and wages as reported on the tax return
were amounts of compensation primarily for per-
sonal services. The following items were included:
• salaries;
• wages;
• commissions;
• bonuses;
• tips;
• fees;
• excess reimbursement over employee business
expenses;
• moving expenses allowances;
• the difference between the fair market value of
certain property and the discount price for
which it was purchased by a taxpayer from his
or her employer;
• severance pay;
• sick pay;
• the value of exercising a stock appreciation
right;
• directors' fees;
• vacation allowances;
• most disability payments;
• strike and lockout benefits; and
• the value of certain non-monetary payments for
services (e.g., merchandise, accommodations,
certain meals or lodging, certain stock purchase
plans, or property).
Identifiable amounts for any of these categories
which may have been reported by taxpayers as
"other income" were treated as salaries and wages
for the statistics.
Sales of Capital Assets, Net Gain or
Loss
(line 13, Form 1040)
In general, capital assets for tax purposes in-
cluded all property held for personal use or invest-
114
Individual Returns 1992
ment. Examples of such assets were personal resi-
dences, furniture, automobiles, and stocks and
bonds. Most assets used for business activities were
specifically excluded from treatment as capital
assets. (See also "Sales of Property Other Than
Capital Assets, Net Gain or Loss".)
The following concepts were used in the compu-
tation of net capital gain or loss for this report:
Net capital gain: If the combination of net short-
term gain or loss and net long-term gain or loss
resulted in a positive amount, the taxpayer had a net
capital gain. The full amount of this gain, whether
short-term or long-term was included in adjusted
gross income. The holding period was one year or
less for short-term assets, and longer than one year
for long-term assets.
Net capital loss: If the combination of net short-
term gain or loss and net long-term gain or loss
resulted in a negative amount, the taxpayer showed
a net capital loss. The amount of net capital loss to
be included in adjusted gross income was limited to
the smaller of the actual net capital loss or $3,000
($1 ,500 for married persons filing separately). 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 Schedule
D (Capital Gains and Losses). These capital gain
distributions were entered directly on line 14 of
Form 1040 if the taxpayer did not have any other
gains or losses to report on Schedule D. These
distributions were, by definition, long-term capital
gains. (See also "Capital Gain Distributions Re-
ported on Form 1040.")
Sales of Capital Assets Reported on
Schedule D
See "Salesof Capital Assets, Net Gain or Loss."
Sales of Property Other Than Capital
Assets, Net Gain or Loss
(line 15, Form 1040)
Property other than capital assets generally in-
cluded property of a business nature, in contrast to
personal or 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) amount resulting from certain "involuntary
conversions," including net losses from casu-
alty and theft.
Taxpayers reported all gains and losses not
treated as capital gains on Form 4797, Sales of
Business Property.
Secondary IRA Payment
See "Individual Retirement Account Deductible
Contributions."
Self-Employed Health Insurance
Deduction A
(line 26, Form 1040)
Self-employed persons could deduct, when cal-
culating AGI, up to 25 percent of the amount paid
for health insurance for themselves and their fami-
lies. The provision that allowed this deduction
expired on July 1 , 1992; therefore, only the amounts
paid prior to that date could be deducted on 1992
returns. The Omnibus Budget Reconciliations Act
Explanation of Terms
115
of 1993 extended the provision retroactively for the
period July 1, 1992 through December 31, 1993.
Taxpayers had to file an amended return if they
wished to take advantage of the extension, but
amended returns were not reflected in the statistics
for 1992.
Self-Employment Tax A
(line 47, Form 1040)
The ceilings on taxable "self-employment in-
come" for 1992 were $55,500 for self-employment
tax, and $130,200 for Medicare tax. (The limits for
1991 were $53,400 and$125,000, respectively.) (See
also "Total Tax Liability.")
Short-Term Capital Gain or Loss
(line 18, Schedule D)
See "Salesof Capital Assets, Net Gain or Loss."
Short-Term Loss Carryover
(line 38, Schedule D)
See "Sales of Capital Assets, Net Gain or Loss. "
Short-Term Gain or Loss from Like-
Kind Exchanges
(line 4, Schedule D)
See "Long-Term Gain or Loss from Like-Kind
Exchanges" and "Sales of Capital Assets, Net Gain
or Loss."
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 n of the Social Security Act or the
part of a "tier I railroad retirement benefit" that was
equivalent to a social security benefit. Social secu-
rity benefits were not taxable unless the taxpayer's
total income (including tax-exempt interest) 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 and Medicare 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 income tax
and social security tax (or the equivalent railroad
retirement tax) and medicare tax. If the employer
was unable to withhold the social security and
medicare tax, the amount of uncollected social
security tax on tips was indicated on the employee's
Form W-2, and the taxpayer was required to report
the uncollected tax and pay it with the Form 1040.
If the employee did not report the tips to the
employer, the employee was required to compute
the social security and medicare tax on unreported
tips on Form 4137 and attach it to Form 1040.
Standard Deduction A
(line 34, Form 1040)
For 1992, the basic standard deduction was
increased. Taxpayers who were age 65 or over or
116
Individual Returns 1992
blind could claim an additional standard deduction
amount of $700 or $900. Both the basic and addi-
tional standard deductions were determined by
marital filing status, as shown below.
Single
Basic deduction of $3,600;
Each taxpayer 65 or over or blind was allowed
an additional $900 deduction each for age and
blindness.
Married filing jointly or qualifying widow(er)
Basic deduction of $6,000;
Each taxpayer 65 or over or blind was allowed
an additional $700 deduction each for age and
blindness.
Married, filing separately
Basic deduction of $3,000;
Each taxpayer 65 or over or blind was allowed
an additional $700 deduction each for age and
blindness.
Head of Household
Basic deduction of $5,250;
Each taxpayer 65 or over or blind was allowed
an additional $900 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 addi-
tional amount that was taken by those taxpayers who
were 65 or over or blind.
State Income Tax Refund
.<line 10, Form 1040)
If a taxpayer received a refund, credit, or offset
of state or local income taxes in 1992 that was paid
or deducted before 1992, 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 calculation
of adjusted gross income. For 1992, statutory
adjustments included payments to a self-employed
Keogh retirement plan or a simplified employee
pension (SEP), forfeited interest penalty, payments
to an IRA, alimony paid, the self-employed health
insurance deduction, the deduction for self-employ-
ment tax, and the foreign housing deduction. Each
of the above items is described separately in this
section. In addition, statutory adjustments included
jury duty pay received by the taxpayer and given to
the employer if the taxpayer continued to receive
wages while on jury duty, the forestation/ reforesta-
tion amortization deduction and the repayment of
supplemental unemployment benefits under the Trade
Act of 1974. These amounts were included in the
"Other Adjustments" category in the statistics.
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.
Tax from Recomputing Prior- Year
Investment Credit
(line 49, Form 1040)
The investment tax credit provisions of the law
include 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
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.
Explanation of Terms
117
Tax Generated A
(line 38, Form 1040)
This amount was the tax computed on modified
taxable income. (See also "Modified Taxable In-
come. ") For 1992, 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.
The 15-percent bracket applied to taxable income
equal to or below $21 ,450 for single filers; $35,800
for joint filers or qualifying widow(er)s; $17,900
for married persons filing separately; and $28,750
for heads of household. The 28 percent tax bracket
applied to taxable income in excess of the 15 percent
bracket ceiling and equal to or below $51,900 for
single filers; $86,500 for joint filers or qualifying
widow(er)s; $43,250 for married persons filing
separately ; and $74, 1 50 for heads of household. The
31 percent tax rate applied to taxable income in
excess of the upper boundary for the 28 percent tax
bracket. The tax generated at each of these tax rates
is shown in Tables 3.4 and 3.5.
If children under age 14 had investment income
that exceeded $600, there were two methods of
reporting this income. If the child filed his or her
own return, the investment income that exceeded
$1 ,200 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 refundable at
the time of filing. They consisted of the following:
1) income tax withheld, including backup withhold-
ing;
2) estimated tax payments;
3) payment with request for extension of filing time;
4) excess social security taxes or railroad retirement
tax withheld;
5) credit for tax on certain gasoline, fuel, and oil;
6) credit from regulated investment companies.
Each of the above is described under a separate
heading in this section.
Although the earned income credit was included
with tax payments on the tax return itself (line 56,
Form 1040), for the statistics it is treated partly as
a credit against income tax liability and partly as a
refundable amount (See also "Earned Income
Credit.")
Tax Penalty
(included in line 65, Form 1040)
See "Predetermined Estimated Tax Penalty."
Tax Preparation
See "Miscellaneous Itemized Deductions."
Tax Rates
See "Tax Generated. "
Tax Withheld
(line 54, Form 1040)
Tax withheld includes Federal income tax with-
held and backup withholding on dividends, interest
income and other income.
Tax-Exempt Interest
(Une 8b, Form 1040)
Tax-exempt interest includes interest on certain
State and municipal bonds, as well as any tax-
exempt interest dividends from a mutual fund or
other regulated investment company. This is an
118
Individual Returns 1992
information reporting requirement and does not
convert tax-exempt interest into taxable interest.
Taxable and Nontaxable Returns
The taxable and nontaxable classification of a
return for this report was determined by the presence
of "total income tax" (the sum of income tax after
credits and the alternative minimum tax). Some
returns classified as "nontaxable" may have had a
liability for other taxes, such as self-employment or
Railroad Retirement Tax Act (RRTA) taxes, social
security taxes on tip income, tax from recomputing
prior-year investment credit, penalty taxes on indi-
vidual retirement accounts. Section 72 penalty taxes,
advance earned income credit payments, golden
parachute payments, or uncollected employee social
security tax on tips. These taxes, however, were
disregarded for the purposes of this classification
since three of the above taxes were considered social
security (rather than income) taxes, and the remain-
ing ones, except for advance earned income pay-
ments, 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 filed
and does not reflect any changes resulting from audit
or other enforcement activities.
Taxable Income
(line 37, Form 1040)
Taxable income was derived by subtracting from
adjusted gross income any exemption amount and
either total itemized deductions or the standard
deduction. On current year returns, "taxable in-
come" was identical to "modified 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, savings and loan associa-
tions, and credit unions.
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Individual Returns 1992
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o o O •- •' t>* rv (N r) A n g gininin loiAior^ •■.aio^ aaao
r>r>rin r>r>r>M rtcinrt rtr>on rtrtnn nrtrtrt r>i-in'«
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r^--go (N«ao f"-«-^« (NiOaO f-.-g«
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f^otoe aaao o-- — — fMO*«Mrj n**^
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Individual Returns 1992
141
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III
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iii
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to (O r>- (0 0)0)0 •- c^ CN O ^ 1/1 tn (O r^ DO CD o>
nrtmn rtp>n^ ^«^t» ^■v^^ "S^^v
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ch o> ot oi oi 91 o> o 9 C) ot o> o>ooo oooo
rn rj r> ri rS ri ci m (^ in" cS rS o* V «' «' «' « «' ^'
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nnnd <n ri ri (^' ri to n rS en' «' 'Z ^' V w' «" «'
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o^oDC^ lAQ^m ciioc?^ 5':^<^5 gorvio
r^ rt ^ lo r>- ot o •- <n ^ lo f^ <o o •- rt 5(10^-2
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10 10 (C r>. h. K. rv r^ r>- r>> 1^ CD csotcpn tsnoiot
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o^oiM loo-fis ruipo^ ncuioo g«tsno
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lA 10 to p- f>- r- r>. t^ r>. r^ 10 (O (O lO (D <D lO Ot 0> Oi
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5 — Olio n — CTliO n'-OilO ^--OHO fl'-O'lO
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fy (M (M CM cj en en en pi rt n m ^ « ^ v ^ v v A
a'-OUD 'I'-Oxp ^"-OilO 't'-OilO ■tf'-Oltp
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^^^if iri>>>« inininin inininio loioioio
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p.-,-(M '3"1^'" 'S'^'^S *°o»- rwcrnn-*
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iii mm mm mm mm.
mi IIP- III! IIP
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142
Individual Returns 1992
HI
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Ill
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Individual Returns 1992
143
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Section 6
Index
References in the index are either to table or page num-
bers. Table references appear in the form "X.X" (for
example 1.1, 3.2, etc.) or a capital letter (for example A,
B, etc.), and page numbers are preceded by the letters pg.
Additional standard deduction
(See also Basic and standard deductions)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Description Pg 15
Reported on Form 1040A returns 1.6
Additional taxes
Time series, 1988-1992 A
Adjusted gross income less deficit
Classified by:
Marital status 1.2, 1.3
Size of adjusted gross income 1.2, 1.4
Size of cumulated adjusted gross income 1.1
Type and number of exemptions 2.3
Definition pg 99
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with modified taxable income 3.1
Classified by marginal tax rate 3.4
Returns with itemized deductions 2.1
Classified by marital status 2.2
Returns with total income tax 3.2
Time series, 1985-1991 A
Adjustments
(See Statutory adjustments)
Advance earned income credit payments
Definition pg 100
Alimony paid
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 100
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 100
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 100
189
190
Individual Returns 1992
Alternative minimum tax
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 101
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
Descnption pg 101
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 101
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1985-1991 A
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 101
Cash contribution deduction
(See Contributions deduction)
Casualty and theft loss deduction
Classified by marital status 1.3
Definition pg 102
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 102
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)
Coefficient of Variation
All returns 1.4CV
Contributions deduction
Classified by marital status 1.3
Definition pg 102
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time senes. 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 102
Credit for the elderly or disabled
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 102
Reported on returns with itemized
deductions classified by marital status 2.2
Time series, 1985-1991 A
Index
191
Credit from regulated investment companies
Classified by;
Size of adjusted gross income 3.3
Definition pg 103
Credit to 1993 estimated tax
(See also Overpayment reftinded)
Definition pg 103
D
Deductible points
(See also Interest paid deduction)
Reported on returns with itemized
deductions 2.1
Deduction of self-employment tax
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 103
Reported on returns with itemized
deductions classified by marital status 2.2
Dependent exemptions
(See Exemptions)
Description of the sample
Data capture and cleaning pg 18
Method of estimation pg 18
Sample design and selection criteria pg 17
Sample selection pg 17
Table presentation pg 19
Dividends
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
1979 income concept B
Definition pg 103
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1985-1991 A
E
Earned income credit
Change in law
Pg9
Definition pg 103
Reflindable 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 1040 A returns 1.6
Returns 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
Sizeof adjusted gross income 1.4
1979 income concept B
Definition pg 104
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Estimated tax payments
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 104
Reported on returns with itemized
deductions classified by marital status 2.2
Excess social security taxes withheld
Classified by:
Size of adjusted gross income 3.3
Definition pg 104
Exemptions
Change in law pg 10
Classified by:
Marital status 2.4
Size of adjusted gross income 1.4
Type of exemption 2.3
Definition pg 104
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
Time series. 1985-1991 A
192
Individual Returns 1992
Exemption Amount
Change in law Pg 10
Time series, 1988-1992 A
Farm net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg. 105
Reported on:
Returns with itemized 2.1
Classified by mantal 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 105
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Filing requirements
For children and other dependents pg 9
For most people pg 8
Description pg 1
Filing status
(See Marital filing status)
Foreign earned income exclusion
Classified by:
Size of adjusted gross income 1.4
Definition pg 105
Reported on returns with itemized
deductions 2.1
Foreign tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 106
Reported on:
Returns 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 106
Form 1040 returns
Description pg 106
Time senes 1985-1991 A
Form 1040A returns
Classified by:
Size of adjusted gross income 1.5
Description pg 106
Time series, 1985-1991 A
Form 104GEZ returns
Classified by:
Size of adjusted gross income 1.5
Descnption pg 106
Time series, 1985-1991 A
Forms and instructions
Form 1040 pg 122
Schedules A «& B pg 170
Schedule C Pg 171
Schedule D pg 172
Schedule E pg 174
Schedule EIC pg 175
Schedule F pg 176
Schedule R pg 177
Schedule SE pg 178
Form 1040A pg 165
Form 1040EZ pg 169
Form 2106 pg 179
Form 2441 pg 180
Form 3800 pg 181
Form 6251 pg 182
Form 8582 pg 183
Form 8615 pg 185
Form 8801 pg 186
Form 8814 pg 187
General business credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 106
Index
193
Reported on returns with itemized
deductions classified by marital status
H
Heads of household, returns of
(See also Marital filing status)
Classified by size of adjusted gross
income
2.2
1.2
Home mortgage interest deduction
(See Interest paid deduction)
I
Income subject to tax
(See Modified taxable income)
Income tax after credits
Classified by:
Marginal tax rate 3.4
Marital status 1.3
Size of adjusted gross income 3.3
Size of cumulated adjusted gross income 1 . 1
Definition pg 107
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
Reported on:
Returns with modified axable income 3.1
Returns with itemized deductions 2.1
Time series, 1985-1991 A
Income tax less credits
Time series, 1988-1992 A
Income tax withheld
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 107
Reported on:
Form 1040A returns 1.6
Form 1040 EZ returns 1.5
Returns with itemized deductions
classified by marital status
2.2
Individual retirement arrangement (IRA)
deductible payments, adjustment
(See also Primary and secondary IRA payments)
classified by:
Size of adjusted gross income 1.4
Definition pg 107
Tune series, 1985-1991 A
Individual retirement arrangement (IRA)
taxable distributions
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 107
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1985-1991 A
Interest paid deduction
Classified by marital status 1.3
Definition pg 108
Reported on:
Returns 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)
Change in Law pg 10
Joint returns of married persons
(See also Marital filing status)
Classified by:
Size of adjusted gross income 1.2
194
Individual Returns 1992
Sources of income 1.3
Returns with total income tax 3.2
Long-Term Capital Gain or Loss
(See Sales of Capital Assets, Net Gain or Loss)
Long-Term Loss Carryover
(See Sales of Capital Assets, Net Gain or Loss)
Long-Term Gain or Loss from Like-Kind
Exchanges
(See also Sales of Capital Assets. Net Gain or Loss)
Classified by:
Size of adjusted gross income 1.4
Definition pg 108
Long-Term Installment Gain
(See also Sales of Capital Assets, Net Gain or Loss)
Classified by;
Size of adjusted gross income 1.4
Definition pg 108
Long-Term Residence Gain
(See also Sales of Capital Assets, Net Gain or Loss)
Classified by:
Size of adjusted gross income 1.4
Definition pg 108
M
Marginal tax rates
(See also Tax generated)
Definition pg 109
Reported on returns 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 109
Reported on returns with itemized
deductions 2.2
Type of exemption 2.4
Medical and dental expense deduction
Classified by marital status 1.3
Definition pg 109
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1985-1991 A
Method of estimation
Description Pg 18
Minimum tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 109
Reported on returns with itemized
deductions 2.2
Miscellaneous itemized deductions
Classified by marital status 1.3
Definition pg 109
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Miscellaneous medical expenses
(See Medical and dental expense deduction)
Modified taxable income
Classified by:
Marginal tax rate 3.4
Tax generated at each rate 3.6
Tax generated at specific rate 3.5
Definition pg 109
Moving expense deduction
Classified by marital status 1.3
Definition pg 110
Reported on returns with itemized
deductions 2.1
N
Nondeductible passive losses
(See also Rent and royalty net income or loss)
Classified by 1979 income concept B
Nonjoint returns
Returns with total income tax
.3.2
Index
195
Nontaxable returns
(See also Taxable and nontaxable returns)
Classified by size of AGI 1.2,1.4,2,3,3,3
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2,1
Number of exemptions
Time series, 1985-1992 A
o
Other adjustments
(See also Statutory adjustments)
Classified by;
Size of adjusted gross income 1,4
Other contributions
(See Contributions deduction)
Other dependents
(See Exemptions)
Other income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 110
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Other payments
Definition pg 110
Other tax credits
Classified by:
Size of adjusted gross income 3.3
Definition pg 110
Other taxes deductions
(See Taxes paid deduction)
Other than cash distributions 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 110
Refunded:
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Reported on:
1040A returns 1.6
1040EZ returns 1.5
Returns with itemized deductions
classified by marital status 2.2
Parent exemptions
(See Exemption)
Parent's election to report child's interest and
dividends
Definition pg 110
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 HI
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1985-1991 A
Payment with request for extension of filing
time
Classified by:
Size of adjusted gross income 3.3
Definition Pg HI
Payments to a Keogh plan
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition Pg HI
196
Individual Returns 1992
Reported on:
Returns 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 1 1 1
Pensions and annuities
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition Pg 111
Reported on:
Returns 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)
Personal property taxes deduction
(See Taxes paid deduction))
Population and sample
Reported on Forms 1040, 1040A and 1040EZ C
Predetermined estimated tax penalty
Classified by:
Size of adjusted gross income 3.3
Definition Pg 1 12
Prescription medicine and drug expense
(See Medical and dental expense deduction)
Primary IRA payments
(See also Individual retirement arrangement
adjustment, deductible payments)
Classified by marital status 1.3
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.2
Definition pg 1 12
R
Real estate taxes
(Taxes paid deduction)
Recapture taxes
Definition Pg 112
Time series, 1985-1992 A
Refund
(See also Overpayment refiinded)
Definition Pg 112
Refund Credited to Next Year
Definition Pg 112
Regular tax computation
Classified by:
Size of adjusted gross income 3.1
Definition Pg 112
Rent and royalty net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Defiinition Pg 112
Reported on:
Returns 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 112
Requirements for filing
Description pg 1
Retrospective income concept
Classified by size of adjusted gross
income and 1979 income concept B
Description pg 1 1
Royalty net income or loss
Classified by:
Size of adjusted gross income 14
Definition pg 113
Index
197
S Corporations
(See Partnership and S Corporation net income or loss)
Salaries and wages
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 113
Reported on:
Form 1040A returns 1.6
Form 1040 EZ returns 1.5
Returns 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 of adjusted gross income 1.4
1979 mcome concept B
Definition pg 113
Reported on:
Returns 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 of adjusted gross income 1.4
Definition pg 1 14
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Sample design and selection criteria
Description pg 17
Secondary IRA payments
(See also Individual retirement arrangement adjustment
deductible payments)
Classified by marital status 1.3
Definition pg 114
Reported on:
Form 1040A returns 1.6
Returns with itemized deduction 2.2
Self-employed health insurance deduction
Change in law pg 10
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 114
Reported on returns with itemized deductions
classified by marital status 2.2
Self-employment retirement Keogh plan
Time senes, 1985-1992 A
Self-employment tax
(See also Deduction of self-employment tax)
Change in law pg 10
Classified by:
Size of adjusted gross income 3.3
Definition pg 114
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
Short-Term Capital Gain or Loss
(See Sales of Capital Assets, Net Gain or Loss)
Short-Term Loss Carryover
(See Sales of Capital Assets, Net Gain or Loss)
Short-Term Gain or Loss from Like-Kind
Exchanges
(See Long-Term Gain or Loss fi^om Like-Kind
Exchanges)
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
198
Individual Returns 1992
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 115
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
Returns with modified taxable income 3.1
Tax generated by rate 3.5
Returns with total income tax 3.2
Type of exemption 2.3
Size of income
Classified by size of adjusted gross
income and by 1979 income concept B
Social security benefits
Benefits in adjusted gross income:
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Definition Pg 115
Social security tax on tip income
Classified by:
Size of adjusted gross income 3.3
Definition pg 1 15
Sources of income
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions
classified by marital status 2.2
Sources of the data
(See Description of the sample)
Spouse IRA
Time series A
Standard deduction
(See also Basic and additional standard deductions)
Change in law pg HO
Classified by marital status 1.2
Definition .' pg 115
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
State income tax refund
(See Taxes paid deduction)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 116
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 116
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.1
Classified by mantal 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
Tax credits
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
1979 income concept B
Definition, Total pg 119
Reported on:
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series. 1985-1991 A
Index
199
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 1 16
Reported on:
Form 1040A returns 1.6
Forms 1040EZ returns 1,5
Returns with itemized deductions
classified by marital status 2.2
Time series, 1985-1992 A
Tax from recomputing prior-year investment
credit
Classified by size of adjusted gross income 3.3
Definition pg 116
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 116
Reported on returns with modified
taxable income 3.1
Tax items
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4,3.3
Reported on:
Form I040A returns 1.6
Form 1040EZ returns 1.5
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Tax liability
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition, Total pg 119
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Tax on qualified retirement plans
Time series, 1985-1992 A
Tax payments
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 117
Reported on returns with itemized
deductions classified by martial status 2.2
Tax penalty
Definition pg 117
Time series, 1985-1992 A
Tax preparatron fee
(Se Miscellaneous itemized deduction)
Tax rates
(See Tax generated)
Tax withheld
Classified by:
Size of adjusted gross income 1.4
Definition pg 117
Tax-exempt interest
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition Pg 117
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 118
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1985-1991 A
200
Individual Returns 1992
Taxable interest received
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 1 18
Reported on:
Form 1040A returns 16
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
Classified by martial status 2.2
Time series, 1985-1991 A
Taxable IRA
Trnie series, 1985-1992 A
Taxable pensions and annuities
Tune series, 1985-1992 A
Taxable returns
Classified by size of cumulated adjusted
gross income 1.1
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
Taxable social security
Time senes, 1985-1992 A
Taxes paid deduction
Classified by mantal status 1.3
Definition pg 118
Reported on:
Returns with itemized deduction 2.1
Classified by martial status 2.2
Time senes, 1985-1991 A
Type of taxes paid deduction 2. 1
Total credits
Tune senes, 1985-1992 A
Total deductions
Tune series, 1985-1991 A
Total income
Definition pg 1 18
Total income, net gain less loss
Time series, 1985-1992 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 118
Reported on:
Form 1040EZ returns 1.5
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time senes, 1985-1991 A
Total itemized deductions
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Marital status 1.2
1979 income concept B
Definition pg 118
Limitation reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1985-1991 A
Type of deduction 2.1
Total payments
Time senes, 1985-1992 A
Total standard deductions
Time series, 1985-1992 A
Total statutory adjustments
Time senes, 1985-1992 A
Total tax
Time series, 1985-1992 A
Type of tax computation
Classified by size of adjusted gross income 3.1
Definition pg 119
Index
201
u
Unemployment compensation
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 120
Reported on;
Form 1040A returns 1.6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Unreimbursed employee business expense
(See also Miscellaneous itemized deductions
and employee business expense)
Definition pg 120
Reported on returns with itemized deductions 2.1
* U.S. GOVERNMENT PRINTING OFFICE: 1995- 615- 015 / 22045
Department of the Treasury
Internal Revenue Service
Publication 1304(Rev.5-95)
Catalog No. 63338H
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