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Full text of "Individual income tax returns"

HOSTON PUBLIC LIBRARY 

llllllllllllllll I 
3 9999 06316 811 4 



INDIVIDUAL INCOME 

TAXREIURNS1994 



RETURNS FILED $ TAX COMPUTATIONS $ 



SALARIES & WAGES $ TAXABLE INCOME ▼ 



EXEMPTIONS $ STANDARD DEDUCTIONS 



ADJUSTED GRfOSS-^^OME^JNCOME TAX 



thrrr^-itfrr 




NET GAINS A NETiteSSESiT TAX LIABILITY 

' I m 29 rj T 

ITEMIZED DEDUCtriONS SADffUSTMENTST 






T IRAS $ M AiaiM^iillSjrbEPENDENTS 



INTEREST T ALTERNATIVE MINIMUM TAX 



$ NONTAXABLE RETURNS T TAX REFUNDS 



TAX CREDITS T SOURCES OF INCOME $ 



DIVIDENDS ▲ ROYALTIES $ CAPITAL GAINS 



$ EARNED INCOME CREDIT T TAX RATES 



STATISTICS OF INCOME DIVISION 



For sale by the U.S. Govenimcnt Printing OITice 
Superintendent of Document.s, Mail Stop: SSOP. Washington. DC 20402-1)328 
ISBN 0-16-0A2710-X 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 1994 

Publication 1304 (Rev. 3-97) 



RbGc 



qVED 




mS^^^ 



Margaret Milner Richardson 

Commissioner 



Michael P. Dolan 

Deputy Commissioner 



James Donelson 

Acting Chief Compliance Officer 



Daniel F. Skelly 

Director, 

Statistics of Income Division 



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Additional unpublished information from individual income tax returns, 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. The Statistics of Income Division also makes the results of its studies 
available to the general public in the form of electronic databases, electronic 
bulletin boards, and the Internet. You can sample our products by contacting 
our electronic bulletin board at (202) 874-9574 or our Internet site at 
http : //www. ustreas . irs .gov/prod/tax_stats/index. html . 

The Statistics of Income Division'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- 1994 
Individual Income Tax Returns 
Washington. DC 1997 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing ° 

Changes in Law ^ 

The 1979 Income Concept 11 

Comparison of Adjusted Gross Income with 1979 Income Concept 13 

Section 2 

Description of the Sample 

Domain of Study 1" 

Sample Design and Selection 19 

Data Capture and Cleaning 20 

Method of Estimation 20 

Sampling Variability and Confidence Intervals 20 

Table Presentation 21 

Section 3 

Revision to 1991-1993 Publication 1 304-Individual Income Tax Returns 25 

Basic Table 

Part 1 —Returns Filed and Sources of Income 26 

Part 2— Exemptions and Itemized Deductions 76 

Part 3— Tax Computation 90 

Section 4 

Explanation of Terms 10^ 

Section 5 

1994 Forms and Instructions 131 

Section 6 

Index 153 



Section 1 



Introduction 

and Changes 

in Law 



Introduction 

This report contains complete individual in- 
come tax data for Tax Year 1994. The statistics are 
based on a stratified probability sample of individual 
income tax returns, selected before audit, which 
represents a population of nearly 1 1 6 million Forms 
1040, 1040A, 1040EZ, and 1040PC, including elec- 
tronic returns, filed for Tax Year 1994. 

Table A on the following pages presents se- 
lected income and tax items for Tax Years 1990, 
1991, 1992, 1993, and 1994 as they appear on the 
forms and provides the percentage change for each 
item between 1993 and 1994. 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. These tax law 
changes are explained below. To assist inter-year 
comparisons, Table A includes the items in both 
current dollars and constant 1990 dollars, as ad- 
justed by the U. S . Department of Labor' s consumer 
price index (CPI-U). 

For Tax Year 1994, the number of individual 
tax returns filed increased by over 1.3 million, or 



Michael Parisi was responsible for the text ami production of this report. Technical assistance was provided by Michael Stmdler. This report 
was prepared under the direction of Jeff Hamok, Chief Individual Returns Analysis Section, Imtividual Statistics Branch. 



1.2 percent. Adjusted gross income (AGI) grew 
$184.2 billion, or 4.9 percent from 1993 to 1994, 
compared to the 2.6 percent growth recorded from 
1992 to 1993. Total tax liability increased 6.6 per- 
cent to $565 . 6 billion . Several components of AGI 
showed sizable changes for 1994: unemployment 
compensation decreased 26.5 percent; farm net in- 
come decreased 101.2 percent; and taxable social 
security benefits included in AGI increased 56.8 
percent. 

This report is divided into six sections. Sec- 
tion 1 explains the requirements for filing, changes 
in the law for 1994, 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. 



Individual Returns 1994 



Table A-Selected Income and Tax Items for Selected Years, 1990-1994, in Current and Constant 1990 
Dollars' 



[All figures afe estimates based on samples-money amo 


unts are in thousands of dollars] 












Current dollars 




Item 












Percent change 




1990 


1991 


1992 


1993 


1994 


1993 to 1994 




(11 


(2) 


(3) 


(4) 


(5) 


(6) 


All returns 


113.717.138 

69,270.236 


114.730.123 

68,992,987 


113,604.503 

65,870,679 


114.601.819 
66,358,259 


115.943.131 

66.390,696 


1.2 


Form 1040 returns 


0.0 


Electronically filed returns 


3,125,950 


2,900,257 


3,412,727 


3,858,800 


3,562,384 


-7.7 


Form 1040A returns 


25,917 288 


26,605,992 


28,768,327 


27 850,427 


26,051,305 


-6.5 


Electronically filed returns 


4 231,641 


6,496,237 


7,266,419 


7,707,100 


5.639,602 


-26.8 


Form 1040EZ returns 


18,529,614 


19,131,143 


18,965,496 


20,393.132 


20.507,577 


0.6 


Electronically filed returns 


1,397,449 


1.899,679 


1,825,658 


2,524,937 


2,700,590 


7.0 


Form 1 040PC returns 


na 


t 


4.770,221 


4,215.400 


2.993.313 


-29.0 


Salaries & wages 














Number of returns 


96 729,912 


97 066,245 


96,263,895 


98 003,356 


99 356.244 


1.4 


Amount 


2,599 401,271 


2,674,260,752 


2.805.703.266 


2.892,120,390 


3,026.777,706 


4.7 


Taxable interest received 














Number of returns 


70,369,662 


70 161,547 


67.280,674 


65,233,312 


65,340.012 


0.2 


Amount 


227,083,888 


209 411,465 


162,343,280 


131,140.527 


126.169,276 


-38 


Tax-exempt interest 














Number of returns 


3,916,925 


4,128,715 


4,453,458 


4,691,129 


5.061,511 


79 


Amount 


40,228,405 


43,111,140 


45.728,471 


46 459,032 


48,296,834 


4.0 


Dividends in AGI 














Number of returns 


22,904,441 


23,228,825 


23,715,100 


24,690,816 


25.235.082 


2.2 


Amount , 


80,168,536 


77,284,498 


77.925,720 


79,728.631 


82.410.237 


3.4 


Slate income tax refund 














Number of returns 


16,668,283 


16,675,610 


16,769,415 


17,272,312 


17,771,636 


29 


Amount 


10,155,294 


10,360,755 


10,190,421 


11,237,850 


11.853.690 


5.5 


Alimony received 














Number of returns 


466,075 


465,461 


466,532 


418.739 


421,715 


0.7 


Amount 


3876,235 


4,141,841 


4,606.142 


4,208,182 


4.397.932 


4.5 


Business or profession net income less loss 














Number of returns 


14,637,591 


15,029,325 


15,320.466 


15,633,049 


15.944.127 


2.0 


Amount 


141 430,193 


141,864,014 


154.002.154 


155,704,680 


166.203.589 


6.7 


Net capital gam in AGI less loss 














Number of returns 


12,121,524 


12,682,215 


13,352,724 


14,465.599 


14.808.542 


2.4 


Amount 


113,159,105 


101 559,040 


116,393,768 


141 576.763 


139.544.718 


-14 


Capital gam distnbutions reported on Form 1040 














Number of returns 


2,166,358 


2326,788 


3,137,878 


3.942.860 


4.014.164 


1,8 


Amount 


1,072,088 


1,216,780 


1,835,768 


2.595.138 


2,743.634 


57 


Sales of property otfier ttian capital assets, net 
gain less loss 
Number of returns 














1,691,377 


1,605,159 


1,684,241 


1,705.943 


1,774.653 


40 


Amount 


1,471,208 


-2,201,504 


-2,654,106 


■3,825.285 


■3,188.731 


166 


Total IRA distributions 














Number of returns 


4,389,748 


4,899,292 


5,565,393 


5,130,514 


5,502,525 


7,3 


Amount 


35,402,867 


42,481,367 


55.637,677 


48,717,807 


55,312.555 


13,5 


Taxable IRA distnbutions in AGI 














Number of returns 


3,545,474 


3,996,947 


4,444,823 


4,382,772 


4.777.297 


9.0 


Amount 


17,554,377 


20,627 106 


26,273,246 


27,080,640 


33106,103 


223 


Total pensions & annuities 














Number of returns 


17,957,834 


18,893,132 


18,752,298 


18,534,595 


19,063,270 


2.9 


Amount 


214,431,668 


239,241 028 


262,505.637 


270,507,408 


288,967,847 


6.8 


Taxable pensions & annuities in AGI 














Number of returns 


17,014,091 


17,907,232 


17,676.445 


17,441.114 


17,893,606 


26 


Amount 


159,294,448 


176,501,703 


186,491,698 


194,014,034 


205,442,984 


59 


Rents, royalties, partnerships estates. 














trusts, etc 














Number of returns 


14,341,128 


13,872,760 


13,593,119 


13,778.329 


13.995.757 


1 6 


Amount 


74,970,367 


72,092,658 


101,267,900 


110,852,259 


135,860,869 


226 


Farm net income less loss 














Number of returns 


2,321,153 


2,290,908 


2,288,218 


2,272.407 


2.242,324 


-1.3 


Amount 


-433,762 


■2,853,007 


-2,536,007 


-3,666.447 


-7,378,101 


-101.2 


Unemployment compensation in AGI 














Number of returns 


8,014,136 


9,931,421 


10,309,533 


9,655,286 


8,530,794 


-11.6 


Amount 


15,453,147 


23,309,714 


31,393,169 


27,586,208 


20,285,055 


-26.5 


Social security benefits (received) 














Number of returns 


10,812,582 


11,047,907 


10,783,342 


10,412,635 


10.040.115 


-36 


Amount 


100,038,603 


108,292,997 


111,289,205 


112,359,437 


112,332.115 


00 


Taxable social security benefits in AGI 














Number of returns 


5,082,575 


5,333,413 


5,535,811 


5,688,191 


5,891.912 


3.6 


Amount 


19 686,539 


21.359,312 


23.139.399 


24,649.668 


38.639,292 


56 8 


Foreign earned income exclusion -' 














Number of returns 


204,053 


222,057 


252.629 


243,928 


257,240 


5,5 


Amount 


7 788,924 


9,609,690 


11.166.790 


10,657,053 


11,096,943 


4.1 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 
Dollars-Continued^ 



1990-1994, In Current and Constant 1990 



; estimates based c 



nples-money amounts a 





Current dollars 




Item 












Percent change. 




1990 


1991 


1992 


1993 


1994 


1993 to 1994 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Net operating loss ' 














Number of returns 


322,604 


328 480 


351,037 


367 330 


431 277 


174 


Amount 


35,573,263 


40 030 770 


42117716 


44 021,921 


47 045,252 


6.9 


Other income, net gam less loss ' 














Number of returns 


5514,420 


5 399 836 


5,256 347 


5,225 702 


5,453,748 


44 


Amount 


18,420 835 


24 894,414 


21 502 493 


19,639,891 


21,915,214 


11 6 


Total income, net gain less loss 














Number of returns 


113,680,637 


114,659,690 


113,475,772 


114,524,280 


115,831,790 


1 1 


Amount 


3,439,401,579 


3,499,249,790 


3,664,593,805 


3,759,964,153 


3,946,621,274 


5.0 


Primary taxpayer IRA adjustment 














Number of returns 


4,761,622 


4,211,741 


4,036 901 


3 998,976 


3,902,183 


-24 


Amount 


7,128,241 


6,400,933 


6,191,865 


6,050,274 


5,974,238 


-1.3 


Spouse IRA adjustment 














Number of returns 


2,106,852 


1,912,395 


1,837,085 


1,799,919 


1,707,974 


-5.1 


Amount 


2,729,979 


2629,244 


2504,195 


2477,126 


2,414.533 


-25 


One-half of self-employment tax 














Number of returns 


11,006,093 


11,751,761 


12,206,670 


12,486,990 


12,734.753 


2.0 


Amount 


9 921 387 


10 712 138 


11 540,330 


11 867 147 


13,104 801 


104 


Self-employed health insurance 














Number of returns 


2,754,040 


3,047 949 


2,825,883 


2,944725 


1,483,167 


-496 


Amount 


1,627 356 


1,906,268 


1,367,088 


2,101,234 


1.183,635 


^3.7 


Keogh retirement plan 














Number of returns 


824 327 


840,087 


919,167 


947,949 


995,844 


5.1 


Amount 


6 777,645 


5,912,855 


7.592,136 


8 160 190 


8 194,688 


04 


Forfeited interest penalty 














Number of returns 


906,265 


989,496 


905,383 


691,586 


636,445 


-8.0 


Amount 


194,925 


196,726 


153.086 


105,227 


137,032 


302 


Alimony paid adjustment 














Number of returns 


650,896 


673,072 


680,281 


628,100 


639,000 


1,7 


Amount 


4,932,087 


5,302,480 


5,513,598 


5,305,227 


5,513,611 


3.9 


Foreign housing deductions 














Number of returns 


2,684 


2,690 


3,374 


2,479 


4,312 


73.9 


Amount 


46,488 


45,256 


52,785 


17,248 


50,994 


196 7 


Other adjustments 














Number of returns 


135,447 


99 191 


68.863 


103,801 


125.020 


204 


Amount 


616 124 


610,210 


549.171 


540,601 


981.245 


81 5 


Total statutory adjustments 














Number of returns 


16,648,032 


16,990,443 


17.170,925 


17,179,519 


17,859,335 


4.0 


Amount 


33 974,231 


34,716,128 


35,464.254 


36,624,273 


39,103,321 


8.8 


Adjusted gross income or loss (AGI) 














Amount 


3 405 427 348 


3,464,533.661 


3,629,129,550 


3.723,339,880 


3,907,517,953 


49 


Total Itemized deductions 














Number of returns 


32,174.938 


32,489,919 


32,540,614 


32.821,464 


33,017,754 


0.6 


Amount 


458,485 055 


467,697,873 


481,945,631 


490.403.708 


493,654,068 


0.7 


Total standard deduction 














Number of returns 


80,620,774 


81 304,774 


80,072,236 


80.840 916 


81.947,182 


1,4 


Amount 


331,456,520 


351,076,010 


366,533,607 


382.134.445 


397,106,389 


3,9 


Basic standard deduction 














Number of returns 


80,620 774 


81,304,774 


80 072,236 


80,840,916 


81,947,182 


14 


Amount 


320,840,806 


340,096,951 


355,222,745 


370,905,395 


365,027,102 


38 


Additional standard deduction 














Number of returns 


10,954,167 


11,036,416 


10,643,118 


10,547,983 


10.621,983 


0,7 


Amount 


10,615,715 


10,979,059 


11,310,662 


11,229,050 


12,079,287 


76 


AGI less deductions 














Number of returns 


102,922,034 


103,213,145 


102,105,105 


102,468,642 


104,268,562 


1.8 


Amount 


2,679,179,450 


2,717.651,867 


2,853,414,748 


2,925,661,033 


3,092.849,174 


57 


Number of exemptions 


227,549,246 


231.296,627 


230,547,002 


232,920,023 


232,716.395 


-01 


Exemption amount 


465,985,366 


491.064,150 


523,042,222 


540.540.132 


562,559,033 


4 1 


Taxable income 














Number of returns 


93,148.332 


92.717,616 


90,717.400 


90.831 ,069 


92,793,239 


22 


Amount 


2,263,661,230 


2.264,067,935 


2,395,695,907 


2,453,542,706 


2,597,980,066 


5.9 


Tax from table, rate schedules, etc 














Number of returns 


93,078,537 


92.622.506 


90.623,988 


90,737,061 


92,689,014 


2.2 


Amount 


452,155,839 


453.643,011 


481.900,611 


508,359,262 


540,938,022 


6.4 


Additional taxes 














Number of returns 


152,343 


150,801 


121,579 


73,274 


100,965 


37.8 


Amount 


971,740 


659,653 


730.262 


534,701 


633.313 


184 


Income tax before credits 














Number of returns 


93,089,368 


92,635,791 


90,633,192 


90,754,509 


92,701,755 


21 


Amount 


453,127,579 


454,502,664 


482,630,873 


508,893,963 


541,571,335 


64 


Child care credit 














Number of returns 


6,143,590 


5,896,435 


5,980,219 


6,090,070 


6,011,648 


-1.3 


Amount. 


2,549,004 


2,520,549 


2,527,188 


2,559,319 


2,525,652 


-1.3 


Credit for elderly or disabled 














Number of returns 


339,818 


285,085 


240,144 


223,053 


222,358 


-0.3 


Amount 


61.898 


57,083 


51 120 


49,019 


46,601 


-19 


Foreign tax credit 














Number of returns 


772 143 


874,583 


1,068,776 


1,292,596 


1 ,545,691 


19G 


Amount 


1,682,307 


1,824 334 


2,047,275 


2,217,865 


2,308,948 


4 1 



Footnotes at end of table 



Individual Returns 1994 



Table A~Selected Income and Tax Items for Selected Years, 
Dollars-Continued* 



1990-1994, in Current and Constant 1990 



[All figures are estimates based on samples-money amounts are rn thousands of dollars] 












Current dollars 




Item 












Percent change 




1990 


1991 


1992 


1993 


1994 


1993 to 1994 




(1) 


(2) 


(3) 


(1) 


(5) 


(6) 


General business credit 














Number of returns 


262,573 


259,625 


252,151 


255,132 


301,244 


18.1 


Amount 


616,288 


522,507 


574,633 


578,304 


690,038 


19.3 


Minimum tax credit 














Number of returns 


33,609 


32,154 


63,316 


60,158 


77,133 


282 


Amount 


214,226 


169,331 


283,960 


256,340 


376,558 


46.9 


Total credits ' 














Number of returns 


7.547,409 


7,360,137 


7,627,557 


7,928,776 


8,120,873 


2.4 


Amount 


5,214,375 


5,204,348 


5,690.280 


5,858,492 


6,141,494 


4.8 


Income tax less credits' 














Number of returns 


92,523,796 


92.088.147 


90.075.274 


90,175,136 


92,092,322 


2.1 


Amount 


447,913,204 


449.297.085 


476.940.593 


503.035.471 


535,429,841 


6.4 


Self-employment tax 














Number of returns 


11.615,984 


12,084,845 


12.243.336 


12,501.349 


12.748,808 


2.0 


Amount 


20,859,584 


21,967,799 


23,154.833 


23,753,616 


26,227,746 


10.4 


Alternative minimum tax 














Number of returns . 


132.103 


243.672 


287,183 
1.357,063 


334,615 


368,964 
2,212,094 


10.3 


Amount 


830.313 


1.213.426 


2,052.790 


78 


Recapture taxes 














Number of returns 


50,739 


11.500 


4,433 


9.699 


7,280 


-24.9 


Amount 


66.023 


26,956 


27,583 


30.014 


34,596 


15.3 


Social security. Medicare tax on tip income 














not reported 














Number of returns 


227.866 


279,781 


306.218 


280.979 


347,712 


238 


Amount 


32.854 


45410 


67,478 


37 372 


33,599 


-10.1 


Tax on qualified retirement plans 














Number of returns 


2.442.179 


3,029.160 


3,045,980 


2.673956 


2,832,705 


5.9 


Amount 


1.195.718 


1,442.380 


1,524,638 


1,392,898 


1 501,808 


7.8 


Advanced earned income credit payments 














Number of returns 


8,009 


26,086 


27,599 


35,196 


220.447 


5263 


Amount 


2,367 


6,743 


15.396 


10,316 


75.243 


629.4 


Total tax liability " 














Number of returns 


95,103,483 


94.848.722 


93.088,694 


93,330,455 


95.432.579 


2.3 


Amount 


470,909,018 


474.008.060 


503.095,005 


530,328,396 


565,560,681 


6.6 


Income tax witfiheld 














Number of returns 


97,747,178 


98.755,763 


97,535,602 


98,688,932 


100,436.904 


1.8 


Amount 


386,525,674 


397,605,848 


407,463,612 


426,405,232 


460.687.479 


8.0 


Estimated tax payments 














Number of returns 


12,805,826 


12,658,218 


12,783.008 


12,379,549 


12.083.839 


-2.4 


Amount 


91,607,397 


92,576,548 


113,747,377 


116,326,360 


115,983.568 


-0.3 


Earned income credit' 














Number of returns 


12.554.681 


13,664,555 


14,096,575 


15,117,389 


19,019.407 


258 


Amount , 


7.511.502 


11,104,993 


13,027,917 


15,536,762 


21.100.678 


358 


Payment witfi an extension request 














Number of returns 


1,304,663 


1,113,929 


1,152,117 


1,167,281 


1.249.234 


7.0 


Amount 


16,704.169 


14,563,609 


9.947,890 


11,830,005 


19.752,634 


670 


Excess social secunty tax witfitield 














Number of returns 


931.283 


807.036 


932.687 


897,355 


930.953 


3.7 


Amount 


905.327 


770^807 


846! 175 


925,295 


935!o83 


1.1 


Otfier payments 














Form 2439 














Number of returns 


47.799 


47.368 


33.198 


51,004 


30.165 


-40.9 


Amount 


33,975 


56.313 


109.013 


63.897 


44.384 


-30.5 


Form 4136 














Number of returns 


682.348 


642.657 


638.306 


584.651 


575.317 


-1.6 


Amount 


145,124 


149.940 


171.046 


155,319 


157.098 


11 


Total payments ' "■ 














Number of returns 


106,138,534 


106.827,617 


106.046.359 


107,125,726 


109.152,732 


1-9 


Amount 


503,463,897 


516,828,059 


545.313,031 


579,499,432 


618,682,380 


68 


Overpayment, total 














Number of returns 


83,507,580 


85,564,104 


80,991,052 


82,403,149 


85,089,436 


3.3 


Amount 


88,479,352 


95,269,292 


92,047.931 


98,875,046 


112,924,413 


14.2 


Overpayment refunded 














Number of returns 


80,514,484 


82,402,017 


77.840.969 


79,275,446 


82,136,645 


3.6 


Amount 


78,103,385 


84,043,194 


78.879.540 


84,776,869 


98,539,553 


162 


Refund credited to next year 














Number of returns 


4,394,058 


4,643,125 


4,863,373 


4,624,588 


4.347,767 


-60 


Amount 


10,375,966 


11.226.098 


13,168,391 


14,098,178 


14.384,861 


20 


Tax due at time of filing 














Number of returns 


26,986,948 


25.567.640 
53.046.236 


29.035.574 
50.411.381 


28.637.871 
50.330 900 


27,639,693 
60 507 961 


-35 
20.2 


Amount 


56,561.150 


Tax penalty 












Number of returns 


3,792,027 


3.798637 


4.555,184 


4,972,115 


4,707,696 


-5.3 


Amount 


636,676 


596,943 


581,476 


626,890 


705,246 


12.5 



Footnotes at end of table 



Introduction and Changes in Law 



Table A~Selected Income and Tax Items for Selected Years, 1990-1994, in Current and Constant 1990 
Dollars-Continued^ 



[All figures are estimates based on samples-money amo 


nts are in thousands o 


dollars) 












Constant 1990 dollar^ 




Item 


1990 


1991 


1992 


1993 


1994 


Percent change. 
1993 to 1994 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Alt returns 


113.717,138 


114,730,123 


113,604,503 


114,601,819 


115,943,131 


1.2 


Form 1040 returns 


69,270,236 


68,992,987 


65,870,679 


66,358,259 


66,390,696 


0.0 


Electronically filed returns 


3,125,950 


2,900,257 


3,412,727 


3,858,800 


3,562384 


-77 


Form 1040A returns 


25,917,288 


26,605,992 


28,768,327 


27,850,427 


26,051,305 


-6,5 


Electronically filed returns 


4.231,641 


6,496,237 


7,266,419 


7,707,100 


5,639,602 


-26.8 


Form 1040EZ returns 


18,529,614 


19,131,143 


18,965,496 


20,393,132 


20,507,577 


0,6 


Electronically filed returns 


1,397,449 


1,899,679 


1,825,658 


2,524,937 


2,700,590 


7.0 


Form 1040PC returns 


na 


T 


4,770.221 


4,215,400 


2,993,313 


-29 


Salaries & wages 
Number of returns 
Amount 


96,729,912 
2,599,401,271 


97,066,245 
2,566,469,052 


96.263.895 
2.614,821.310 


98 003,356 
2,614,937,061 


99,356,244 
2,669,116,143 


1.4 
2.1 


Taxable interest received 
Number of returns 
Amount 


70,369,652 
227,083,888 


70,161,547 
200,970,696 


87,280.674 
151.298.490 


65,233,312 
118,571,905 


65,340,012 
111,260,384 


0.2 
-6.2 


Tax-exempt interest 
Number of returns 
Amount 


3,916,925 
40,228,405 


4,128,715 
41,373,455 


4.453.458 
42.617,401 


4,691,129 
42,006,358 


5,061,511 
42,589,801 


7.9 
1.4 


Dividends in AGI 
Number of returns 
Amount 


22,904,441 
80,168,536 


23,228,826 
74,169,384 


23.715,100 
72,624,157 


24,690,816 
72,087,370 


25,235,082 
72,672,167 


22 
0.8 


State income tax refund 
Number of returns 
Amount 


16,668,283 
10,155,294 


16,675,610 
9,943,143 


16,769,415 
9,497,130 


17,272,312 
10160,805 


17,771,636 
10,452,989 


2.9 
29 


Alimony received 
Number of returns 
Amount 


466,075 
3,876,235 


465,461 
3,974,895 


466,532 
4,292,770 


418,739 
3,804,866 


421,716 
3,878,247 


0.7 
1.9 


Business or profession net income, less loss 
Number of returns 
Amount 


14,637,591 
141,430,193 


15,029,325 
136,145,887 


15,320,466 
143,524,841 


15,633,049 
140,781,808 


15,944,127 
146,564,011 


2-0 

4 1 


Net capital gam in AGI less loss 
Number of returns 
Amount 


12,121,524 
113,159,105 


12,682,215 
97,465,489 


13,352,724 
108,475,087 


14,465,599 
128,007,923 


14,808,542 
123,055,307 


2.4 
-3.9 


Capital gam distributions reported on Form 1040 
Number of returns 
Amount 


2,166,358 
1,072,088 


2,326,788 
1,167,735 


3,137,878 
1,710,874 


3.942,860 
2,346,418 


4,014,164 
2,419,430 


1.8 

3.1 


Sales of property other tfian capital assets, net 
gam less loss 
Number of returns 
Amount 


1,691,377 
1,471,208 


1,605,159 
-2,112,768 


1,684,241 
-2,473,538 


1,705,943 
-3,458,666 


1,774,553 
-2,811,932 


4.0 
18.7 


Total IRA distributions 
Number of returns 
Amount 


4,389,748 
35,402,867 


4,899,292 
40,769,066 


5,565,393 
51,852,448 


5,130,514 
44,048,650 


5,502,525 
48,776,504 


7,3 

10,7 


Taxable IRA distnbutions in AGI 
Number of returns 
Amount 


3,545,474 
17,554,377 


3,996,947 
19,795,687 


4,444,823 
24,485,784 


4,382,772 
24,485,208 


4,777,297 
29,194,094 


9.0 
19.2 


Total pensions & annuities 
Number of returns 
Amount 


17,957,834 
214,431,668 


18,893,132 
229,59(1,916 


18,752,298 
244,646,446 


18.534.595 
244.581,743 


19.063,270 
254,821,735 


2.9 
4.2 


Taxable pensions & annuities in AGI 
Number of returns 
Amount 


17,014,091 
159,294,448 


17,907 232 
169,387,431 


17,676,445 
173,804,006 


17,441,114 
175,419,561 


17,893,606 
181,166,653 


2.6 
3.3 


Rents, royalties, partnerships, estates 
trusts, etc 
Number of returns 
Amount 


14,341,128 
74,970,367 


13,872,760 
69,186,812 


13,593,119 
94,378,285 


13,778,329 
100,228,082 


13,995,757 
119,806,763 


1.6 
19,5 


Farm net income less loss 
Number of returns 
Amount 


2,321,153 
■433,762 


2,290,908 
-2,738,011 


2,288,218 
-2,363,473 


2,272,407 
-3,315,052 


2,242,324 
-6,506,262 


-1.3 
-96.3 


Unemployment compensation in AGI 
Number of returns 
Amount 


8,014,136 
15,453,147 


9,931,421 
22,370,167 


10,309,533 
29,257,380 


9,655,286 
24,942,322 


8,530,794 
17,888,056 


-11.6 
-28 3 


Social security benefits (received) 

Number of returns 

Amount 
Taxable social security benefits in AGI 

Number of returns 

Amount 


10,812,582 
100,038,603 

5,082,575 
19,686,539 


11,047,907 
103,928,020 

5,333 413 
20,498,380 


10,783,342 
103,717,805 

5,535.811 
21,565,144 


10412,635 
101,590,811 

5,688,191 
22,287,222 


10040,115 
99,058,302 

5,891,912 
34,073,450 


-3.6 
-25 

3.6 
52.9 


Foreign earned income exclusion ' 
Number of returns 
Amount 


204,053 
7,788,924 


222,057 
9,222,351 


252629 
10,407,074 


243,928 
9,635,672 


257,240 
9,785,664 


5.5 
1.6 



Footnotes at end of table 



Individual Returns 1994 



Table A~Selected Income and Tax Items for Selected Years, 1990-1994, in Current and Constant 1990 
Dollars-Continued' 



(All figures are estimates based on sample 



in thousands of dollars] 





Constant 1990 dollars- 




Item 












Percent ctiange 




1990 


1991 


1992 


1993 


1994 


1993 to 1994 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Net operating loss ■ 














Number of returns 


322,604 


328,480 


351 ,037 


367,330 


431,277 


17,4 


Amount 


35,573,263 


38,417 246 


39,252,298 


39,802,822 


41,486,113 


42 


Other income, net gam less loss ■' 














Number of returns 


5.514420 


5,399,836 


5,256,347 


5,225,702 


5,453748 


4.4 


Amount 


18,420.835 


23,890,992 


20,039,602 


17,757,587 


19,325,586 


8.8 


Total income, net gain less loss 














Number of returns 


113,680.637 


114,659,690 


113,475,772 


114,524,280 


115,831,790 


1,1 


Amount 


3.439.401.579 


3,358.205,173 


3 415,278,476 


3.399.605.925 


3,480,265.674 


2,4 


Primary taxpayer IRA adjustment 














Number of returns 


4,761,622 


4,211,741 


4,036,901 


3.998.976 


3.902.183 


-2,4 


Amount 


7,128,241 


6,142,930 


5 770,610 


5.470.410 


5268,287 


-3,7 


Spouse IRA adjustment 














Number of returns 


2,106,852 


1 912,395 


1,837,085 


1.799.919 


1,707,974 


-5,1 


Amount 


2.729,979 


2,523,267 


2,333,826 


2.239.716 


2,129.218 


-4,9 


One-tialf of self-employment tax 














Number of returns 


11,006,093 


11,751,761 


12,206,670 


12.486.990 


12.734,753 


2,0 


Amount 


9,921.387 


10,280,363 


10,755,200 


10.729.789 


11 556,262 


7,7 


Self-employed fiealtfi insurance 














Number of returns 


2.754.040 


3,047,949 


2,825,883 


2,944.725 


1,483,167 


-49,6 


Amount 


1.627.356 


1,829,451 


1,274,080 


1 899,850 


1 ,043 770 


-45.1 


Keogfi retirement plan 














Number of returns 


824,327 


840,087 


919,187 


947,949 


995,844 


5.1 


Amount 


6,777,645 


6,634,218 


7,075,616 


7,378 110 


7,226.356 


-2.1 


Forfeited interest penalty 














Number of returns 


906,265 


989,496 


905.383 


691,586 


636.445 


-8.0 


Amount 


194.925 


188,797 


142.671 


95,142 


120.840 


27.0 


Alimony paid adjustment 














Number of returns 


650,896 


673,072 


680.281 


628,100 


539.000 


1.7 


Amount 


4,932,087 


5.088,752 


5,138.488 


4,796,769 


4,862.091 


1,4 


Foreign tiousing deductions 














Number of returns 


2,684 


2,690 


3.374 


2,479 


4,312 


73,9 


Amount 


51,368 


50.007 


58.326 


15,595 


44,968 


168.4 


Otfier adjustments 














Number of returns 


135,447 


99,191 


88,883 


103.801 


125,020 


20.4 


Amount 


680.800 


674,265 


606,819 


488,789 


865,295 


770 


Total statutory adjustments 














Number of returns 


16,648,032 


16,990,443 


17,170,925 


17,179,519 


17,859,335 


4.0 


Amount 


33,974.231 


33,316,821 


33,051,495 


33,114,171 


34,482,646 


4.1 


Adjusted gross income or loss (AGI) 














Amount 


3,405,427,348 


3,324,888,350 


3,382,226.980 


3,366,491,754 


3,445,783,027 


2.4 


Total Itemized deductions 














Number of returns 


32,174,938 


32,489,919 


32.540.614 


32,821,464 


33,017,754 


0.6 


Amount 


458,485,055 


448,846,327 


449.157.158 


443,402,991 


435,321,048 


-1.8 


Total standard deduction 














Number of returns 


80,620,774 


81,304,774 


80.072.236 


80,840,916 


81,947,182 


1.4 


Amount 


331,456,520 


336,925,154 


341.597.024 


345,510,348 


350,182,001 


1,4 


Basic standard deduction 














Number of returns 


80,620,774 


81,304,774 


80,072.236 


80,840,916 


81,947,182 


1,4 


Amount 


320,840,806 


326,388,629 


331,055,680 


335,357.500 


339,530,072 


1.2 


Additional standard deduction 














Number of returns 


10,954,167 


11,038.416 


10,643,118 


10.547.983 


10.621,983 


0.7 


Amount 


10,615,715 


10,536,525 


10,541,344 


10.152.848 


10.651.929 


4,9 


AGI less deductions 














Number of returns 


102,922,034 


103,213,145 


102,105,105 


102.468.642 


104.288.562 


18 


Amount 


2,679,179,450 


2,608,111,197 


2,659,286,811 


2.645.281.223 


2.727.380.224 


31 


Number of exemptions 


227,549.246 


231,296,627 


230,547,002 


232920,023 


232,716,395 


-0,1 


Exemption amount 


465.985.366 


471,289,971 


487,457.802 


488,734,297 


496,083.803 


1.5 


Taxable income 














Number of returns 


93.148.332 


92,717,816 


90.717.400 


90,831,069 


92.793.239 


22 


Amount 


2,263,661,230 


2,192,022,970 


2.232.708,208 


2,218,393,043 


2.290.987.713 


33 


Tax from table, rate schedules etc 














Number of returns 


93,078,537 


92.622,506 


90,623.988 


90,737,061 


92.689.014 


22 


Amount 


452,155,839 


435.549.915 


449.115.201 


459,637,669 


477,017,656 


38 


Additional taxes 














Number of returns 


152,343 


150,801 


121.579 


73,274 


100,985 


378 


Amount 


971.740 


633,064 


680.580 


483,455 


558.477 


15.5 


Income tax before credits 














Number of returns 


93.089.368 


92,635,791 


90,633,192 


90,754,509 


92.701 755 


21 


Amount 


453,127,579 


436,182,979 


449,795,781 


460 121,124 


477.576.133 


38 


Child care credit 














Number of returns 


6,143,590 


5,896435 


5,980,219 


6,090,070 


6,011,648 


-1 3 


Amount 


2,549,004 


2,418,953 


2,355.254 


2.314.032 


2.227 206 


-38 


Credit for elderly or disabled 














Number of returns 


339,818 


285,085 


240,144 


223.053 


222,358 


-0.3 


Amount 


61.898 


54,782 


47,642 


44,321 


41,094 


-73 


Foreign tax credit 














Number of returns 


772 143 


874,583 


1,068,776 


1,292,596 


1,545,691 


196 


Amount 


1,682,307 


1,750,800 


1,907,992 


2,005,303 


2,036,109 


1.5 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1990-1994, in Current and Constant 1990 
Dollars-Continued^ 



[All figures are estimates based on samples-money amounts are in ttiousands of dollars] 












Constant 1990 dollars' 




Item 












Percent cfiange. 




1990 


1991 


1992 


1993 


1994 


1993 to 1994 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


General business credit 














Number of returns 


252573 


259,625 


252,151 


255,132 


301,244 


18,1 


Amount 


616,288 


501,446 


535,539 


522,879 


608,499 


16.4 


Minimum tax credit 














Number of returns 


33,609 


32.154 


63,316 


60,158 


77,133 


282 


Amount 


214,226 


162,506 


264,641 


231 772 


332.062 


43.3 


Total credits ' 














Number of returns 


7,547,409 


7,360,137 


7,627,557 


7,928.776 


8,120,873 


2.4 


Amount 


5,214,375 


4,994,576 


5,303,150 


5,297,009 


5,415,780 


2.2 


Income tax less credits' 














Number of returns 


92,523,796 


92,088,147 


90,075,274 


90,175,136 


92,092,322 


2.1 


Amount 


447,913,204 


431,187,222 


444,492,631 


454,824,115 


472,160.354 


38 


Self-employment tax 














Number of returns 


11,615,984 


12,084,845 


12,243,336 


12,501,349 


12.748,808 


2.0 


Amount 


20,859,584 


21,082,341 


21,579.527 


21,477,049 


23,128.524 


7.7 


Alternative minimum tax 














Number of returns 


132.103 


243 672 


287.163 


334,615 


368,964 


10.3 


Amount 


830.313 


1 164 516 


1,264,737 


1,856,049 


1,950,700 


5.1 


Recapture taxes 














Number of returns 


50.739 


1 1 500 


4,433 


9,699 


7,280 


-24.9 


Amount 


66,023 


26 869 


25 706 


27 137 


30,508 


12 4 


Social security. Medicare tax on tip income 














not reported 














Number of returns 


227,866 


279 781 


306,218 


280,979 


347,712 


23.8 


Amount 


32,854 


43,580 


62.887 


33,790 


29.629 


-12.3 


Tax on qualified retirement plans 














Number of returns 


2,442,179 


3,029,160 


3,045,980 


2,673,956 


2,832.705 


5.9 


Amount 


1,195,718 


1,384,242 


1,420,911 


1,259,401 


1,324.346 


5.2 


Advanced earned income credit payments 














Number of returns 


8,009 


26,086 


27.599 


35,196 


220.447 


526.3 


Amount 


2,367 


6,471 


14.349 


9,327 


66,352 


611.4 


Total tax liability " 














Number of returns 


95,103,483 


94.848,722 


93.088,694 


93,330,455 


95.432.579 


2.3 


Amount 


470,909,018 


454,902,169 


468.867,565 


479,501,262 


498.730.759 


4.0 


Income tax v^itfi field 














Number of returns 


97,747,178 


98,755,763 


97,535,602 


98,688,932 


100,436,904 


1.8 


Amount 


386,525674 


381,579,509 


379,742,416 


385,538,184 


406,249,981 


5.4 


Estimated tax payments 














Number of returns 


12 805,826 


12,658,218 


12,783,008 


12,379 549 


12,083,639 


-2.4 


Amount 


91,607,397 


88,845,056 


106,008,739 


105,177 541 


102,278,279 


-2.8 


Earned income credit' 














Number of returns 


12,554,681 


13.664.555 


14.096.575 


15,117,389 


19,019,407 


25.8 


Amount 


7,511,502 


10,657.383 


12.141.582 


14.047.705 


18.607,300 


32.5 


Payment witfi an extension request 














Number of returns 


1,304,663 


1,113,929 


1,152,117 


1,167,281 


1.249,234 


7.0 


Amount 


16,704,169 


13,976,592 


9,271,100 


10,696,207 


17,418,549 


62.8 


Excess social security tax witfifield 














Number of returns 


931,283 


807,036 


932,687 


897,355 


930.953 


3.7 


Amount 


905.327 


739,738 


788,607 


836,614 


824.588 


-1.4 


Other payments 














Form 2439 














Number of returns 


47,799 


47,366 


33.198 


51,004 


30,165 


-40.9 


Amount 


33,975 


54,043 


101,596 


57,773 


39,139 


-32.3 


Form 4136 














Number of returns 


682,348 


642,657 


638,306 


584,651 


575.317 


-1.6 


Amount 


145,124 


143,896 


159,409 


140,433 


138,534 


-1,4 


Total payments' * 














Number of returns 


106,138,534 


106,827,617 


106,046,359 


107,125,726 


109,152,732 


1,9 


Amount 


503,463,897 


495,996,218 


508,213,449 


523,959,703 


545,575,291 


4.1 


Overpayment, total 














Number of returns 


83,507,580 


85.564,104 


80,991,052 


82.403.149 


85,089,436 


3.3 


Amount 


86,479,352 


91,429,263 


85,785,583 


89,398,776 


99,580,611 


11,4 


Overpayment refunded 














Number of returns 


80,514,484 


82,402,017 


77,840,969 


79,275,446 


82,136,645 


3,6 


Amount 


78,103,385 


80,655,656 


73,513,085 


76,651,780 


86,695,549 


13,4 


Refund credited to next year 














Number of returns 


4,394,058 


4,643,125 


4,863,373 


4,624,588 


4,347,767 


-6.0 


Amount 


10,375,966 


10,773,607 


12,272,499 


12,746,996 


12,685,063 


-0.5 


Tax due at time of filing 














Number of returns 


26,986,948 


25,567.640 


29,035,574 


28,637,871 


27.639.693 


-3.5 


Amount 


56,561,150 


50,908,096 


46.981.716 


45,507,143 


53.357,990 


17.3 


Tax penalty 














Number of returns 


3,792,027 


3,798,637 


4,555,184 


4,972,115 


4,707,696 


-5.3 


Amount 


636,676 


572,882 


541,916 


566,808 


621,910 


9.7 



' All Items corfespond to the Form 1040 line items Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3 
' Line 22 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss 
^ Total credits includes the values for mortgage interest tax credit and "other credits" not tabulated here 
* Total tax liability includes the values for "other taxes" not tabulated here 

'Total payments includes the value for the deferral of additional 1993 taxes, however, this is a value for 1993 only and is not included in table A Thevak 
^ Inflation-adjusted data were calculated using the consumer pnce index in the "Economic Report of the President," February 1 995, Table B-59, based on 
1994 CPI-U = 146 2; 1993 CPI-U = 144 5, 1992 CPI-U = 140,3, 1991 CPI-U = 136,2 
t Not tabulated: na Not applicable 



Individual Returns 1994 



Figure 1 -General Fil 


ng Requirements 








Marital Status 


Filing Status 


Age 




Gross Income 


single (including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$6,250 
$7,200 


Head of household 


under 65 
65 or older 




$8,050 
$9,000 


Married with a child and living 
apart from spouse dunng the last 
SIX months of 1 994 


Head of household 


under 65 
65 or older 




$8,050 
$9,000 


Married and living Vi^ith spouse at 
the end of 1 994 (or on the date 
spouse died) 


Married, joint return 


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


$11,250 
$12,000 
$12,750 


Marhed, separate return 


any age 




$2,450 


Married, not living with spouse at 
the end of 1 994 (or on the date 
spouse died) 


Married, joint or separate return 


any age 




$2,450 


Widowed in 1992 or 1993 and not 
remarried in 1994 


Single 


under 65 
65 or older 




$6,250 
$7,200 


Head of household 


under 65 
65 or older 




$8,050 
$9,000 


Qualifying wldow(er) with 
dependent child 


under 65 
65 or older 




$8,800 
$9,550 



Requirements for Filing 

The filing requirements for Tax Year 1994 
were based on gross income, marital status, age, 
and, to a lesser extent, dependency and blindness. 
Gross income included all income received in the 
fonn of money, property, and services that was not 
expressly exempt from tax. Generally, a citizen or 
resident of the United States was required to file a 
tax return if gross income for the year was at least 
as much as the amount shown for the appropriate 
filing status in Figure 1 . If the taxpayer could be 
claimed as a dependent by another person (such as 
a parent). Figure 2 was used to determine the neces- 
sity for filing. 

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



Year 1994 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 a qualified retirement plan; 

• tax from the recapture of investment credit 

or low-income housing credit; 

• recapture tax on the disposition of a home 

purchased with a federally-subsidized 
mortgage. 



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 applies, he 
or she must file a return 

In this chart unearned income includes taxable interest and dividends Earned income includes v^ages, tips, and taxable 
scholarship and fellowship grants 

Caution: If an individual's gross income was $2,450 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 full-time student 



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



Unearned 
income was: 

$1 or more 



and 



The total of that income plus 
earned Income was: 

more than $600 
more than $3,800 



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

• Earned income was more than $4,750 ($5,700 if 65 or older and blind), or 

• Unearned income was more than $1 ,550 ($2,500 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $3,800) or $600, whichever is larger, plus $950 
($1 ,900 if 65 or older and blind) 



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

• Earned income was more than $3,175, 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 was more than $3,925 ($4,675 if 65 or older and blind), or 

• Unearned was more than $1 ,350 ($2,100 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $3, 1 75) or $600, whichever is larger, plus $750 
($1 ,500 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. 



2. received any advance earned income credit 

(AEIC) payments. 

3. had net earnings from self-employment of at 

least $400; or 
4. had wages of $108.28 or more from a 
church or qualified church-controlled 
organization that was exempt from em- 
ployer social security taxes. 
Data shown in this report include individuals 
who were not required to file tax returns, but did so 
for any of a number of reasons. For example, an 



individual might have filed a return to obtain a re- 
fund of tax withheld, or to take advantage of the 
earned income credit. 

Changes in Law 

Major changes in effect for Tax Year 1994 
which influenced the Statistics of Income data are 
listed below. Section 4, Explanation of Terms, 
provides more detailed explanations and definitions 
of the terms used in this report. 



10 



Individual Returns 1994 



Charitable Contributions 

A deduction for a contribution of $250 or more 
could be claimed only if the taxpayer had a written 
acknowledgement of the contribution from the quali- 
fied organization. 

Earned Income Credit 

For the first time, individuals and couples who 
worked; did not have a qualifying child; had less 
than $9,000 in both "earned income" and adjusted 
gross income; and were age 25 through 64 were 
eligible for the earned income credit for 1994. The 
maximum credit for taxpayers without qualifying 
children was $306. 

The income eligibility level and amount of credit 
for 1994 was adjusted for inflation. If a taxpayer's 
"earned income" and adjusted gross income for 1994 
were both less than $23,755 and the taxpayer had 
one qualifying child living with them, the credit 
could be as much as $2,038. If the taxpayer had two 
or more qualifying children living with them and 
earned less than $25,296, the credit could be as 
much as $2,528. 

Also for 1994, the health insurance credit (worth 
a maximum of $465) and the extra credit for a child 
bom during the year (worth a maximum of $388) 
were eliminated. 

Employee Business Expenses 

There were several changes, starting in 1994, 
that affect employee business expenses. An em- 
ployee could only deduct 50% (previously 80%) of 
the cost of business meal and entertainment expenses. 
Employees were no longer allowed a deduction for 
dues (including initiation fees) for membership in 
any club. The standard mileage rate for operating 
an employee's car in 1994 was 29 cents. 

Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,450 deduction for each exemption to 
which he or she was entitled for 1994, an increase 
over the $2,350 allowed for 1993. The AGI thresh- 



old for the limitation of exemption amounts was also 
indexed for inflation, increasing from $108,450 to 
$111,800 for single filers; $162,700 to $167,700 
for married persons filing jointly and surviving 
spouses; $135,600 to $139,750 for heads of house- 
hold; and $81,350 to $83,850 for married persons 
filing separately. The phaseout of the deduction for 
exemptions was completed at AGI levels above 
$234,300 for single filers; $290,200 for married 
persons filing jointly and surviving spouses; $262,250 
for heads of household; and $145,100 for married 
persons filing separately. Above these levels, no 
deduction for exemptions was allowed. 

Itemized Deductions 

If a taxpayer's AGI was greater than $1 1 1 ,800 
($55,900 if married filing separately), his or her 
itemized deductions may have been limited; the 
threshold was increased from $108,450 ($54,225) 
for 1993, as a result of inflation indexing. The 
limitation did not apply to deductions for medical 
and dental expenses, investment interest expenses, 
casualty or theft losses, and gambling losses; all 
other deductions were subject to the limitation. To 
arrive at allowable itemized deductions, total item- 
ized deductions were reduced by the smaller of: (a) 
80 percent of the non-exempt deductions, or (b) 3 
percent of the amount of AGI in excess of the limi- 
tation threshold. 

Moving Expenses 

For 1994, taxpayers were permitted to deduct 
current-year qualified moving expenses as a statu- 
tory adjustment to their total income in computing 
AGI. Moving expenses incurred prior to 1994 could 
only be claimed as an itemized deduction. By re- 
moving the current-year moving expenses from item- 
ized deductions and treating them as an adjustment 
to income, taxpayers who used the standard deduc- 
tion were able to deduct moving expenses. In addi- 
tion, in order to deduct moving expenses, a taxpayer's 
new job must have been at least 50 miles (previously 
35) further from his or her former home than the 
previous job. Also, the following no longer quali- 
fied as moving expenses: meals while moving from 



Introduction and Changes in Law 



11 



the old residence to the new residence; travel ex- 
penses, meals, and lodging for house-hunting trips; 
meals and lodging while occupying temporary quar- 
ters in the area of the taxpayer' s new job; and quali- 
fied residence sale, purchase, and lease expenses. 

Rental Activities 

Rental activities in which a taxpayer materially 
participated were no longer passive activities, and 
losses from these activities were not limited by pas- 
sive activity rules. Prior to 1994, all rental activities 
were passive activities. 

Self-Employedl-lealthlnsuranceDeduction 

The self-employed health insurance deduc- 
tion expired on December 31, 1993. A bill was 
signed on April 11, 1995 restoring the provision 
retroactively to January 1, 1994. Taxpayers who 
had already filed their 1994 returns had to file an 
amended return if they wished to take advantage of 
the deduction. Amended returns, however, are not 
reflected in these statistics. 

Self-employment Tax 

The ceiling on taxable "self-employment in- 
come" was raised for 1994, to $60,600 for self- 
employment tax, and the ceiling for Medicare tax 
was eliminated. The limits were $57,600 and 
$135,000, respectively, for 1993. (Self-employ- 
ment taxes and Medicare taxes are reflected in the 
statistics for "total tax liability.") 

Social Security Benefits 

Beginning with 1994, certain taxpayers who 
received social security or equivalent "tier 1 railroad 
retirement benefits" had to include up to 85 percent 
of benefits received in their taxable income. By 
using a worksheet, taxpayers who had income in 
addition to any benefits received, calculated their 
"modified income" and compared it to both a base 
amount and an adjusted base amount. If the "modi- 
fied income" was between $32,000 and $44,000 for 
married taxpayers filing jointly, or $25,000 and 
$34,000 for all other taxpayers (except married tax- 



payers filing separately who lived with their spouse 
anytime during the year and had a base amount of 
zero), 50 percent of the income over the base, but 
not more than 50 percent of the benefits received, 
was taxable. However, if the "modified income" 
exceeded the adjusted base amount of $44,000 for 
married taxpayers filing jointly, or $34,000 for all 
other taxpayers (except married taxpayers filing 
separately who lived with their spouse anytime dur- 
ing the year and had an adjusted base amount of 
zero), $4,500 ($6,000, if married filing jointly) plus 
85 percent of the income above the $34,000 or $44,000 
threshold would be taxable, with the taxable amount 
limited to 85 percent of social security benefits. If 
the "modified income" amount was less than the 
base amount, none of the benefits received were 
taxable. Prior to 1994, a maximum of 50 percent of 
social security or tier 1 railroad retirement benefits 
was included in adjusted gross income. 

Standard Deduction 

The standard deduction increased for 1994 as 
a result of inflation indexing. For single filers, the 
standard deduction rose from $3,700 to $3,800; for 
married persons filing jointly or surviving spouses, 
from $6,200 to $6,350; for married persons filing 
separately, from $3, 100 to $3, 175; and for heads of 
household, from $5,450 to $5,600. Taxpayers who 
were age 65 or over or blind could claim an addi- 
tional standard deduction amount of $750 or $950 
depending on marital status. 

The 1979 Income Concept 

A Retrospective Income Definition 

In order to analyze changes in income and 
taxes over a period of years, a consistent definition 
of income must be used. The income concept avail- 
able from Federal income tax returns, AGI, was 
designed to facilitate tax administration, and its 
definition has changed to reflect modifications to the 
Internal Revenue Code. Tax laws of the 1 980' s (the 
Economic Recovery Tax Act of 1981 , the Tax Eq- 
uity and Fiscal Responsibility Act of 1982, the Tax 
Reform Act of 1984, and the Tax Refomi Act of 
1986) made significant changes to the components 
of AGI, which made it more difficult to use AGI for 



12 



Individual Returns 1994 



Figure 3. -Calculation of the 1979 
Income Concept for 1994 



1979 Total Income Concept= 

Salaries and wages' 

plus (+): 

interest' 

dividends'' 

taxable refunds' 

alimony received' 

sale of capital assets, net gain less loss' 

other gains or losses (Form 4797)' 

net business income or loss' 

net farm income or loss' 

rent net income or loss' 

net royalty income or loss' 

net partnership income or loss' 

net subchapter S corporation income or loss' 

net farm rental income or loss' 

net estate and trust income or loss' 

unemployment compensation' 

depreciation in excess of straight-line 
depreciation^ 

total pension income^ 

other net income less loss' 

net operating loss' 

minus (-): 

disallowed passive losses^ 

moving expenses' 

alimony' 

unreimbursed business expense^ 



Included in AGI for Tax Year 1994. 

Not fully included in AGI for Tax Year 1994. 

Not included in AGI for Tax Year 1994. 



accurate comparisons of income from year to year. 
For this reason, it was decided to develop an income 
definition that would be applicable over several years, 
and allow comparisons both before and after the 
major tax legislation of the 1980's. 

The result was a retrospective income defini- 



tion known as the 1979 Income Concept, reflecting 
a base period from 1979 through 1986. It was 
calculated using only data available from individual 
income tax returns. By using the same income items 
in the calculation each year, its definition was con- 
sistent throughout the base years. In addition, this 
retrospective income definition could be used in 
future years to compare income by continuing to 
include the same components that were common to 
all years. 

The calculation of the 1979 Income Concept 
is shown in Figure 3. Several items partially ex- 
cluded from AGI for the base years were fully 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 
calculation. Total pensions, annuities, IRA distri- 
butions, 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 deprecia- 
tion, which was subtracted in computing AGI, was 
added back. 

Deductions that could be subtracted in the 
calculation of the 1979 Income Concept were lim- 
ited to employee business expenses, alimony paid, 
and moving expenses. These same items were also 
subtracted in computing AGI until 1987 when 
unreimbursed business expenses and moving ex- 
penses were changed from adjustments to itemized 
deductions. For 1994, current-year moving ex- 
penses were once more made an adjustment to in- 
come. The amounts reported for prior year moving 
expenses and employee business expenses by tax- 
payers who itemized deductions were subtracted in 
the calculation of the 1979 Income Concept. Tax- 
payers who did not itemize deductions, however, 
could not claim either of these two expenses because 
they were not allowed as "adjustments" after 1986, 
until 1994 when moving expenses were once again 
allowed as an adjustment. For this reason, the de- 
duction for these two expenses beginning in 1987 is 
not completely comparable to that for previous years. 



Introduction and Changes in Law 



13 



Comparison of AGI with 1979 Income 
Concept 

The Tax Reform Act of 1986 (TRA 86) made 
extensive changes to the calculation of AGI begin- 
ning with 1987. These changes made necessary a 
revision of the calculation of the 1979 Income Con- 
cept, in order to make tax years beginning with 1987 
comparable to the base years, 1979 through 1986. 
The law changes limited the deduction of passive 
losses and eliminated unreimbursed employee busi- 
ness expenses and moving expenses as "adjustments" 
(moving expenses changed back for 1994) in figur- 
ing AGI beginning with Tax Year 1987. Since 
passive losses had been fully deductible for both 
income measures prior to 1987, the disallowed pas- 
sive losses had to be deducted in the 1979 Income 
Concept calculation for tax years after 1986. 

Some income items, such as capital gains, 
that had been partially excluded from AGI under 
prior law were fully included. The new law also 
eliminated or restricted some deductions. There- 
fore, if AGI is used to measure income, comparisons 
between 1986 income and tax data with that for 
1992, 1993, and 1994 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 1994 using AGI 
and the 1979 Income Concept, classified by size of 
1994 AGI. 

Before TRA 86 became effective, a compari- 
son 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 elimination of preferential treatment of 
various income items by TRA 86, such as the exclu- 
sion of a portion of capital gains, much of the dif- 
ference 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. For 1994, 1979 Concept 



income, was 1.8 percent higher than income as cal- 
culated using AGI. This difference was primarily 
attributed to the inclusion of more than $105 billion 
in nontaxable pensions and annuities (including IRA 
distributions) in the 1979 Income Concept. 

Income for all returns, using the 1979 Income 
Concept, increased4. 8 percent for 1994; income for 
the group $200,000 and above increased 8.7 per- 
cent, after increasing 0.5 percent for 1993. Total 
income tax for all returns increased 6.4 percent; and 
total income tax reported for the $200,000 and above 
income group increased 8.9 percent for 1994, fol- 
lowing an increase of 11.1 percent for 1993. 

The average tax rates (income tax as a per- 
centage of total income) for each income class and 
both income concepts for years 1986 through 1994 
are shown in Figure 4. 

For the population as a whole, average tax 
rates for 1994 (based on the 1979 Income Concept) 
are higher than those for 1986 (before tax refomi). 
However, between these 2 years, the average tax 
rates have declined in all income categories below 
$300,000. The remaining four income categories 
show the following increases in average tax rates 
between 1986 and 1994: returns with income be- 
tween $300,000 and $400,000 increased 1.1 per- 
centage points; returns with income between 
$400,000 and $500,000 increased 1.4 percentage 
points; returns with income between $500,000 and 
$1,000,000 increased 2.4 percentage points; and 
returns with income exceeding $ 1 ,000,000 increased 
8. 7 percentage points. Although the average tax rate 
for 1994 was calculated using a lower maximum 
marginal tax rate of 39.6 percent (28 percent on 
capital gains) for 1994 compared to 50 percent for 
1 986, it was calculated on income which included all 
capital gains (long-term gains could be partially 
excluded from income for 1986). Also, certain 
deductions from income that were allowed for 1986 
were limited or eliminated beginning with 1987. 



14 



Individual Returns 1994 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1994 



(All figures are estimates based on samples-money amounts are 


n millions of dolla 


s) 














Income 




Salaries < 


nd wages 




Size of 


1994 Adjusted Gross Income 


1979lncor 


ne Concept 


1994 Adjusted Gross Income 


1979 Incor 


ne Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 


115,943.131 


3,907,518 


115.943,131 


3,976,508 


99,356,244 


3.026.778 


99,356,244 


3,026,778 


Under S1 000 


29,820,368 


91,070 


29,417 693 


86.212 


23,357 419 


118450 


23 175 611 


114,418 


$10,000 under $20,000 


24,875.799 


366,640 


24,826,152 


366,584 


20,289,498 


277.554 


20,246 378 


278,247 


$20 000 under $30,000 


17.784.367 


438970 


18 104,122 


447,399 


15.744,773 


362,835 


15 868 321 


364 765 


$30,000 under $40 000 


12.013.761 


418,107 


12,313,445 


428.247 


11.006.310 


352.007 


11.097,943 


353,999 


$40,000 under $50,000 


9.024.089 


403,802 


9,029,028 


403.516 


8.300,647 


340,139 


8 375,171 


344,933 


$50,000 under $60,000 


6.748.230 


369,057 


6,499,839 


354.811 


6.295.088 


313.297 


6,093,532 


305,816 


$60 000 under $70,000 


4.663.078 


301,349 


4,573,434 


295.209 


4.333.393 


252.641 


4,271,023 


250,587 


$70,000 under $80,000 


3.137,389 


234,333 


2,995,603 


223.408 


2.933.151 


194.981 


2,815,105 


187,679 


$80,000 under $90,000 


1,952,120 


165,305 


1,952,002 


165.253 


1.793.033 


134.929 


1,835,286 


136,384 


$90,000 under $100,000 


1,409,701 


133,646 


1,396,665 


132,389 


1.312.838 


107.795 


1,297,830 


104,843 


$100 000 under $125,000 


1,766 564 


195,452 


1,809,930 


200,213 


1.602,637 


146.309 


1,650,389 


148 079 


$125 000 under $150,000 


842,388 


114,745 


906,924 


123,657 


750.988 


82.863 


810,113 


84,468 


$150,000 under $175,000 


481,940 


77,862 


503,328 


81.371 


421,890 


51.348 


441,431 


50,910 


$175,000 under $200,000 


313,839 


58,459 


357,858 


66.818 


275,010 


38,725 


313.220 


40,357 


$200 000 under $300 000 


576,881 


138,197 


641,303 


154.047 


488,764 


84.572 


544.985 


87,330 


$300,000 under $400,000 


209,221 


71,711 


242,105 


83,351 


176.374 


40.683 


204.788 


42.431 


$400,000 under $500,000 


104,179 


46.285 


120,865 


54,005 


89.176 


26.106 


102.995 


26.736 


$500,000 under $1 000,000 


149,283 


100,695 


177,917 


119,994 


125.212 


49.248 


148,296 


51.565 


$1,000,000 or more 


69,935 


181,833 


74,916 


190,025 


60.043 


52,298 


63,826 


53,232 




Taxable interest received 


Dividends in AGI 


Dividend 


, received 


Size of 


1994 Adjusted 


Gross Income 


1979 Income Concept 


1 994 Adjusted 


Gross Income 


1979 Income Concept 


Income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


All returns, total 


65,340,011 


126.169 


65.340.011 


126.169 


25.235.082 


82.410 


25.235.082 


82,410 


Under $10,000 


10.838,284 
10.649.136 


12,689 
17,188 


10 571 858 
10.453 079 


12,557 
16,921 


3.550.049 
3,382,769 


4,959 
6,788 


3450,549 
3,240,804 


5,028 


$10,000 under $20,000 


6,521 


$20,000 under $30,000 


9.325,094 


12,095 


9619,856 


13.435 


2,954,385 


5,846 


3,153,774 


6,975 


$30,000 under $40,000 


7,756.987 


9.211 


8.030.629 


10.992 


2,613,475 


5,078 


2,766.284 


6,232 


$40,000 under $50,000 


6 851.001 


9.061 


6.882,440 


8774 


2.502.816 


5,099 


2,445,182 


4.536 


$50,000 under $60,000 


5.524.107 


6.881 


5,291,588 


6.335 


2.166,208 


3.983 


2,090.933 


4.070 


$60,000 under $70,000 


4.016.088 


6.085 


3,954,768 


5,983 


1,774,596 


3.941 


1,727,777 


3.833 


$70,000 under $80,000 


2.876.812 


5.118 


2.741,417 


4,518 


1,394,339 


3,826 


1,284,831 


3.685 


$80,000 under $90,000 


1.801,523 


3.732 


1.795.077 


3,064 


962,644 


2,833 


955,777 


1.984 


$90,000 under $100,000 


1,326,745 


3.251 


1.315.697 


3,297 


824,363 


2,898 


796,506 


2.936 


$100,000 under $125,000 


1,700,846 


5.330 


1.742.705 


4.973 


1,069.478 


4.779 


1,102,395 


4.501 


$125,000 under $150,000 


806,506 


3.303 


665.305 


3.359 


556.803 


3.114 


588,099 


3.149 


$150,000 under $175,000 


470,772 


2.633 


494.480 


2.290 


343.325 


2.557 


349,516 


2.224 


$175,000 under $200,000 


303,156 


1,669 


343.362 


1.842 


229.349 


1.610 


260,081 


1.517 


$200,000 under $300,000 


566,127 


5,089 


629.402 


5052 


450.274 


4.739 


495,760 


4.841 


$300,000 under $400,000 


206,075 


3,245 


238.680 


3,289 


176.535 


3,107 


204,968 


3.036 


$400,000 under $500,000 


103 058 


2,151 


119,476 


2,016 


88,705 


2,004 


99,145 


2.024 


$500,000 under $1,000,000 


148,068 


5,271 


175,595 


5,268 


130,709 


4,724 


153,867 


4,785 


$1,000,000 or more 


69,627 


12,167 


74,599 


12,205 


64,258 


10,526 


68,834 


10,533 




Bus 


ness or professio 


n net income less 


OSS 




Sales of ca 


3ital assets 




Size of 


1994 Adjusted Gross Income 


1979 Incon 


ne Concept 


1994 Adjusted Gross Income 


1979 Incon 


*ie Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


All returns, total 


15,944,127 

3,089,271 


166,204 


15.944.127 


166,204 

3,226 


18.822,706 


142,288 


18.822.706 


142,288 
6,426 


Under $10,000 


4.536 


2.944.167 


2.575.215 


6.210 


2,521.142 


$10,000 under $20,000 


2,720,969 


16.121 


2.674.930 


14,885 


2.375.741 


2.842 


2.280.073 


2,707 


$20,000 under $30,000 


2,224,607 


14.259 


2.224.692 


12,739 


2,138,787 


3.264 


2.239.531 


3,462 


$30,000 under $40,000 


1,835,581 


13.091 


1,916,406 


13,694 


1,893,677 


3,206 


2.011.690 


4,129 


$40,000 under $50,000 


1,490 374 


11,731 


1 518,940 


10,849 


1,729.690 


3,806 


1.744.745 


3.962 


$50,000 under $60,000 


1,207,328 


11,751 


1,145.479 


10,550 


1.598.074 


3.813 


1.498.949 


3.715 


$60,000 under $70,000 


810,633 


9,812 


841.001 


9,831 


1.308,946 


3.955 


1,298,190 


3.881 


$70,000 under $80,000 


653,412 


7,884 


617.498 


8,293 


1.046.853 


4.168 


943,852 


3.833 


$80,000 under $90 000 


429 989 


7,549 


433,070 


6,756 


757,436 


2,978 


726,641 


3,162 


$90 000 under $100 000 


290 137 


5,721 


303,168 


6,163 


590,759 


3,402 


607 356 


3,033 


$100,000 under $125,000 


417,295 


13113 


434,414 


12,765 


897 496 


5 681 


912,261 


5,453 


$125,000 under $150,000 


225,146 


8,256 


257,411 


9 648 


492,472 


5,062 


518,794 


5.035 


$150,000 under $175,000 


136,715 


7,015 


147,076 


6,592 


313,250 


4.549 


307,819 


4.159 


$175,000 under $200,000 


90,140 


5,405 


114,869 


6174 


217,146 


3,730 


242,311 


3.740 


$200,000 under $300,000 


174,965 


11,955 


202.237 


14,169 


433,070 


10,394 


459,256 


10.111 


$300,000 under $400,000 


60,673 


5,757 


69 211 


6 564 


169,486 


6,051 


187,972 


5.900 


$400,000 under $500 000 


28,311 


3.020 


32.616 


3,343 


87,737 


4,581 


97,320 


4.448 


$500,000 under $1,000,000 


39,723 


5.184 


46.381 


5,697 


131,672 


13,846 


155,039 


14,160 


$1,000,000 or more 


18,859 


4043 


20.561 


4,265 


65,200 


50,751 


69 764 


50,973 



Footnotes at end of table 



Introduction and Changes in Law 



15 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1994-Continued 



[All figures are estimates based on samples-mc 


ney amounts are 


n millions of dolla 


s) 














Rents, royalties, and farm 


rental net income 


ess toss 


Parlnersfiip and S corporation net income 1 


»ss toss 


Size of 


1994 Adjusted Gross Income 


1979 Incor 


ne Concept 


1994 Adjusted Gross Income 


1979 Incor 


ne Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


All returns, total 


10.126.126 


15,967 


10,126,126 


15,967 


5,589,562 


114,386 


5,589,562 


114.386 


Under $10,000 


1,241,639 


-1,202 


1,192,217 


■1,268 


543,140 


14,906 


536 330 


-15.037 


J10,000 under J20,000 


1,493,639 


1,217 


1,459,148 


1 186 


541.396 


591 


525,896 


370 


$20,000 under $30,000 


1,239,282 


554 


1,290,239 


763 


497,954 


1 041 


490,653 


1.227 


$30,000 under $40,000 


1,086,606 


12 


1,106,062 


503 


510,677 


2 130 


500,330 


1.642 


$40,000 under $50,000 


1,015,779 


160 


1 074,139 


510 


464,323 


1 792 


490 406 


1.551 


$50,000 under $60,000 


863,475 


146 


817,775 


■80 


432,175 


1,582 


422,907 


1.836 


$60,000 under $70 000 


725,181 


496 


681 169 


303 


345,394 


2,442 


335,626 


2.425 


$70,000 under $80,000 


539,448 


■84 


515,095 


■218 


291,747 


1,886 


281,248 


1.624 


$60,000 under $90,000 


386,263 


268 


374,112 


162 


257,028 


2.901 


242,764 


2.485 


$90,000 under $100 000 


281,681 


114 


298,241 


264 


167,758 


1 832 


185,758 


2,097 


$100,000 under $125,000 


445,774 


1,129 


440,187 


849 


388,190 


6,220 


391,247 


6,146 


$125,000 under $150,000 


239,041 


1,314 


253,965 


1,471 


225.900 


5,183 


214,848 


4,141 


$150,000 under $175,000 


113,177 


999 


123,618 


775 


157.512 


5,063 


161,977 


5,687 


$175,000 under $200,000 


84,706 


882 


95,689 


911 


119,644 


4,099 


133,950 


4,325 


$200,000 under $300,000 


163,789 


2,288 


175,684 


2,113 


286.883 


14,770 


290,887 


14.085 


$300,000 under $400,000 


73,597 


1,584 


81,958 


1,648 


124,633 


9,369 


131,184 


9.796 


$400,000 under $500,000 


37,835 


986 


42,636 


1,000 


68,448 


6,444 


75,262 


6,944 


$500,000 under $1,000,000 


61,098 


2,068 


68,563 


2,027 


109,099 


17,573 


117,172 


18,342 


$1,000,000 or more 


34,115 


3,034 


35,629 


3,049 


57,661 


44,373 


61,117 


44,699 




Nondeductible 


passive losses 




Estate and trust net income less loss 


Size of 


1994 Adjusted Gross Income 


1979lncon 


ne Concept 


1994 Adjusted Gross Income 


1979 Incor 


ne Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


All returns, total 


V284.B36 


11.218 


1.284.836 


11.218 


507,709 


5.493 


507,709 


5.493 


Under $10,000 


104,774 


3,458 


121,313 


4,677 


66,158 


8 


67,978 


15 


$10,000 under $20,000 


103,509 


220 


103,707 


224 


64,104 


179 


50,875 


171 


$20,000 under $30,000 


87,674 


373 


92,522 


202 


46,859 


214 


53,182 


263 


$30,000 under $40,000 


99,616 


239 


99,221 


214 


34,456 


222 


42,350 


177 


$40,000 under $50,000 


65,881 


177 


65378 


277 


55.059 


144 


47,158 


259 


$50,000 under $60,000 


71,757 


187 


67,122 


166 


45,136 


314 


46,186 


198 


$60,000 under $70,000 


51,360 


107 


51,940 


169 


31,708 


48 


28,421 


111 


$70,000 under $80,000 


68,361 


199 


73,570 


220 


13,472 


61 


16,523 


37 


$80,000 under $90,000 


61,457 


186 


43,033 


139 


20,580 


179 


14,127 


194 


$90,000 under $100,000 


45,524 


185 


58,398 


168 


14,070 


118 


12,546 


105 


$100,000 under $125,000 


90,670 


564 


85,229 


402 


27,003 


324 


28,111 


264 


$125,000 under $150,000 


71,810 


535 


70,571 


432 


19,518 


162 


17,654 


186 


$150,000 under $175,000 


76,428 


541 


65,558 


393 


11 794 


207 


11,697 


202 


$175,000 under $200,000 


59,662 


442 


60,224 


463 


5,910 


99 


9,279 


134 


$200,000 under $300,000 


111 544 


1,068 


108127 


988 


21,637 


596 


21,078 


576 


$300,000 under $400,000 


42,385 


693 


44,399 


505 


10,166 


304 


9,567 


276 


$400,000 under $500,000 


24326 


430 


23,874 


269 


4,286 


180 


4,627 


196 


$500,000 under $1,000,000 


32,408 


686 


34,532 


571 


9.523 


529 


9,919 


531 


$1,000,000 or more 


15,689 


929 


16,117 


740 


6,270 


1,602 


6,430 


1,598 




Pensions and annuities in AGP 


Pensions a 


d annuities' 


Total statutor 


^ adjustments 




Size of 


1994 Adjusted Gross Income 


1979lncon 


le Concept 


1994 Adjusted Gross Income 


1979 Incon 


ne Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


AH returns, total 


20,168.973 


236.529 


21.693.421 


344.280 


17.859.335 


39.103 


11.164.035 


37.189 


Under $10,000 


2,968,505 
5,045,434 


13,404 
42,770 


2,875,759 
4,992,211 


13,275 
43.074 


2,820,617 
3,050,345 


1 779 
3,371 


200,675 
683,044 


1,092 


$10,000 under $20,000 


3,032 


$20,000 under $30,000 


3,247,156 


35,933 


3,608,254 


42,275 


2,729,510 


4,052 


1,198,388 


3,916 


$30,000 under $40,000 


2,217,708 


27,913 


2,592,375 


35,996 


2,277,408 


4,042 


1,508,736 


4,245 


$40,000 under $50,000 


1,811,590 


24,882 


1,905,478 


28,524 


1,707,554 


2,884 


1 658,869 


4,379 


$50,000 under $60,000 


1,395,419 


20,729 


1,422,195 


22,360 


1,222,653 


2,811 


1,546,455 


3,904 


$60000 under $70,000 


984,719 


16,461 


1,055,063 


19,045 


648,688 


2,111 


1,267,001 


3,379 


$70,000 under $80,000 


699,380 


12,344 


713,725 


14,112 


667,138 


1,764 


872,218 


2,382 


$80,000 under $90,000 


416,784 


7,676 


535,374 


11,590 


475,179 


1,594 


619,293 


1,986 


$90,000 under $100,000 


326,253 


6,891 


384,783 


9,605 


367,948 


1 334 


380,068 


1,398 


$100,000 under $125,000 


463,885 


10,473 


591,296 


17,244 


512,481 


2652 


517,246 


1,995 


$125,000 under $150,000 


183,913 


4,849 


294,166 


12,233 


295,640 


1,738 


241,139 


1,355 


$150,000 under $175,000 


113,425 


3,557 


169,208 


8,777 


201,220 


1,482 


131,288 


786 


$175,000 under $200,000 


68,610 


2,125 


125,863 


7,807 


136,135 


1,060 


84,335 


506 


$200,000 under $300,000 


124,643 


3,952 


216,737 


15,914 


281,931 


2,898 


147,797 


1,192 


$300,000 under $400,000 


40,461 


1,459 


83,209 


10,340 


102,468 


1,253 


51,211 


537 


$400,000 under $500 000 


17,848 


760 


39,647 


7,216 


53,407 


660 


20,551 


270 


$500,000 under $1,000,000 


29,254 


1,417 


64,879 


16,965 


78,606 


1,010 


25,266 


448 


$1,000,000 or more 


13,995 


936 


23,198 


7,926 


40,407 


608 


10,457 


388 



Footnotes at end of table 



16 



Individual Returns 1994 



Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1994-Continued 



[All figures are estimates based on samples-numbers of returns a 


e in tfiousands an 


d money amounts 


are in millions of dollars] 










Total Itemized deductions 


Taxable income 


Size of 


1994 Adjusted 


Gross Income 


1979lncon- 


e Concept 


1994 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


AH returns, total 


33,017.754 
745,445 


493.654 

7,179 


33.006.712 

768.271 


472.584 

7,453 


92.793.239 

11,131,936 


2,597.980 

17,358 


92,793,239 

11,030,529 


2,597.980 


Under 510.000 


17.506 


$10,000 under $20,000 


2,123,430 


21,442 


2,198,198 


20,202 


20,831,773 


131,477 


20 685,314 


131.224 


$20,000 under $30,000 


3,437,843 
4,132,198 
4,682,078 
4,522.082 


32,598 
42,012 
51,661 
55,308 


3,511,071 
4,281,067 
4,670,411 
4,264,037 


31 551 
41 340 
49,936 
49,373 


17,496,286 
11 941,880 
9,006,243 
6,736,817 


244,309 
265,103 
269,128 
253,720 


17,739,024 
12,206,445 
8,978,095 
6,470,015 


248,929 


$30,000 under $40,000 


273,877 


$40,000 under $50,000 


272.036 


$50,000 under $60,000 


246.750 


$60,000 under $70,000 


3,567,254 


48,163 


3,484,582 


44,869 


4,652,734 


213,216 


4,562,350 


209.214 


$70,000 under $80,000 


2,631,093 


39,706 


2,486,944 


36,586 


3,135,075 


168,315 


2,982,282 


168.316 


$80,000 under $90,000 


1,694,660 


28,660 


1,679,536 


27,284 


1,948,599 


120,956 


1,941,685 


118.481 


$90,000 under $100,000 


1,248,041 


23,274 


1,218,959 


21 659 


1,404,538 


99,643 


1,391,111 


95,894 


$100,000 under $125,000 


1,647,003 


33,885 


1,664,625 


32,633 


1,763,219 


148,263 


1,800,139 


146.290 


$125,000 under $150,000 


798,294 


19,509 


830,261 


19,119 


841,406 


88,980 


904,413 


90,640 


$150,000 under $175,000 


452,902 


12,728 


462,836 


11,752 


481,380 


61,529 


502,055 


60,227 


$175,000 under $200,000 


293,623 


8,973 


333,436 


9,452 


313,362 


47,542 


366,749 


49,411 


$200,000 under $300,000 


546,060 


20,651 


589,402 


20,764 


576,119 


115,740 


639,850 


117,791 


$300,000 under $400,000 


198.007 


9.822 


225,185 


9,946 


208,990 


61,852 


241,489 


64,212 


$400,000 under $500,000 , 


97.356 


5,842 


109,345 


5,958 


104,040 


40,432 


120,696 


41,350 


$500,000 under $1,000,000 


135.571 


11,783 


159,201 


12,216 


149,051 


88,893 


176,222 


92,502 


$1,000,000 or more 


64,814 


20,459 


69,342 


20,491 


69,793 


161,523 


74,775 


163.329 




Total tax credits 




Total in 


ome lax 




Size of 


1 994 Adjusted 


Gross Income 


1979 Incon 


ne Concept 


1994 Adjusted Gross Income 


1979 Incon 


ne Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(57, 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


All returns, total 


15.042.052 
1 492,444 


8.927 

115 


15.042.052 

1.474,736 


8.927 

110 


87.619.446 
10,546,525 


534.856 
2.704 


87.619.446 
10,461,303 


534.856 


Under $10,000 


2.772 


$10,000 under $20,000 


4,950,506 


2,308 


4,920,338 


2.284 


16,698,922 


17.543 


16,678,303 


17,530 


$20,000 under $30,000 


3.089.665 


1,339 


3,139,773 


1,376 


17,064,622 


35.481 


17,281,664 


36,232 


$30,000 under $40,000 


1,032,394 


406 


1,035,676 


416 


11,931,474 


41.860 


12,190,087 


43,359 


$40,000 under $50,000 


932,512 


411 


929,872 


383 


8,991,615 


43,614 


8,965,628 


44,220 


$50,000 under $60,000 


883,049 


451 


873,649 


422 


6,735,414 


42,041 


6,467,719 


41,273 


$60,000 under $70,000 


641,771 


336 


637,062 


328 


4,653,983 


38,074 


4,662,700 


37,517 


$70,000 under $80,000 


482.604 


239 


458,887 


237 


3,134,485 


32,318 


2,978,800 


30.385 


$80,000 under $90,000 


309,328 


225 


302,111 


148 


1,949,174 


24,699 


1,939,406 


24.190 


$90,000 under $100,000 


261,721 


137 


260,601 


143 


1,405,147 


21,261 


1,389,448 


20.386 


$100,000 under $126,000 


301 ,297 


234 


303,679 


216 


1,763,501 


33,293 


1,798,866 


32.664 


$125,000 under $150,000 


144,778 


172 


155,690 


173 


841,246 


21,354 


904,269 


21.571 


$150,000 under $175,000 


97,167 


144 


96,190 


124 


481,411 


15,483 


601,747 


15,017 


$175,000 under $200,000 


69.522 


130 


77,982 


114 


313,567 


12,536 


356,496 


12,932 


$200,000 under $300,000 


154.659 


373 


163,964 


414 


576,270 


33,049 


639,667 


33,194 


$300,000 under $400,000 


66.087 


193 


69,861 


261 


209,037 


19,316 


241,518 


19,728 


$400,000 under $500,000 


38.292 


169 


40,289 


168 


104,083 


13,217 


120,731 


13,400 


$500,000 under $1,000,000 


59.748 


466 


65,339 


529 


149,112 


30,376 


176,286 


31,275 


$1,000,000 or more 


34.509 


1,078 


36,362 


1,091 


69,860 


66,637 


74,830 


67,213 



' Individual Retirement Arrangements are 
NOTE Detail may not add to totals becau 



eluded in the calculation of "Pensic 



Introduction and Changes in Law 



17 



Figure 4--Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 
Income Concept, 1986-1994 


Size of 
1994 AGI 


Total income tax as a percentage of adjusted gross income 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


14.8 

43 
7,8 
10,6 
122 
138 

15.5 
169 
18.7 
199 
208 

23 1 
25.2 
28 
29.3 
31.1 

33.7 
362 
38 4 
40,2 


13.3 

40 
6,8 
94 
106 
118 

13.5 
15.1 
16.5 
17.8 
188 

201 
21.8 
230 
23.9 
258 

270 
28,2 
290 
28.6 


13.4 

40 
55 
93 
109 
11 6 

13.2 
145 
156 
166 
174 

188 
203 
21 6 
22.5 
23.7 

24,0 
24,1 
246 
25 


13.3 

38 
6.4 
93 
109 
11 5 

12.9 
14.2 
153 
16.2 
173 

184 
198 
21 1 
21.8 
228 

23.6 
23.9 
24.0 
24,2 


13.1 

37 
6 1 
9 1 
10,6 
114 

12.4 
13.8 
149 
15.8 
166 

175 
192 
20.4 
21 1 
22.6 

23.7 
23 6 
240 
24.1 


12.9 

35 
55 
87 
105 
110 

12,1 
13.2 
144 
15.4 
160 

173 
186 
19.8 
21 
22.7 

243 
24 9 
25.7 
26,2 


13.1 

32 
5 1 
8.4 
102 
108 

116 
12 9 
140 
150 
159 

169 
18 7 
196 
207 
22.9 

24.4 
253 
26.0 
26.8 


13.5 

3,0 
4.9 
82 
10,1 
10.7 

11.5 
12.7 
13.9 
15.1 
15.7 

170 
18.6 
197 
21.2 
23.8 

26,9 
28.4 
30.0 
31.2 


13.7 
30 
4,8 
8,1 

too 

108 

11.4 
12.6 
13.8 
14.9 
159 

17 
18.6 
19.9 
21.4 
23.9 

26.9 
28,6 
30.2 
31.1 


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 


Size of 
1994 AGI 


Total income tax as a percentage of 1979 Income Concept 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 




(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


13,3 

4,9 
7.6 
10,0 
11,6 
126 

138 
149 
158 
16,7 
16.8 

183 
190 
19.3 
20.3 
22.6 

22.6 
23.4 
23.7 
21,4 


13.1 

4,2 
67 
9.3 
10,7 
11 7 

13,4 
150 
16,2 
17.5 
18.1 

19,3 
20.6 
21.2 
22.5 
23.8 

24.5 
26.5 
26.7 
26 8 


13.3 

44 
65 
9.3 
10.7 
117 

132 
145 
154 
16.1 
17.1 

18.0 
19,6 
20.6 
21.6 
223 

22.6 
23.2 
23.5 
24.5 


13.2 

4.3 
64 
9.3 
10.9 
11 5 

129 
142 
152 
162 
168 

177 
18.8 
20.0 
20.7 
21.5 

21 9 
227 
22.0 
23.2 


13.0 

4.3 
6 1 
9 1 
107 
11 5 

125 
138 
146 
155 
16 1 

169 
180 
19,1 
200 
214 

21.5 
22.3 
21.7 
232 


12.7 

40 
55 

87 
105 
11 1 

120 
132 
142 
15 1 
155 

166 
173 
183 
186 
205 

21 6 
23.0 
235 
25.2 


12.8 

35 
5 1 
83 

102 
109 

11 6 
129 
137 
146 
152 

162 
172 
178 
19.0 
202 

21.6 
21.4 
22.6 
26.1 


13.3 

3,2 
4.8 
8,2 
10.2 
108 

11 6 
127 
137 
147 
153 

163 
177 
18,0 
19 1 
21 4 

23.5 
254 
26.3 
29.5 


13.5 

3.2 
48 
8,1 
10.1 
11 

116 
12.7 
135 
145 
154 

16.3 
174 
18.5 
19.4 
21.5 

23,7 
24.8 
26.1 
30,1 


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 



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 1995. 

All returns processed during 1995 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 infonnation, were excluded in 
calculating estimates. This resulted in a small dif- 
ference between the population total (1 16,878,243 
returns) reported in Table C and the estimated total 
of all returns (1 15,943, 131) reported in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 1 994. While 



about 98 percent of the returns processed during 
Calendar Year 1995 were for Tax Year 1994, a few 
were for noncalendar years ending during 1994 and 
1995, and some were returns for prior years. Re- 
turns for prior years were used in place of 1994 
returns received and processed after December 31 , 
1995. 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 1995. Therefore, 
data for Tax Year 1994 may include amounts for 
discontinued items, such as the interest deductible 
from credit cards, reported on prior year returns 
processed in 1995. 

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 . Nontaxable with adjusted gross income or ex- 
panded income of $200,000 or over and no alter- 
native minimum tax. 

2. High combined business and fann total receipts 
of $50,000,000 or more. 

3. Presence or absence of special Forms or Sched- 



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 



19 



20 



Individual Returns 1994 



ules (Form 2555, Fomi 1116, Form 1040 Sched- 
ule C, and Form 1040 Schedule F). 

4. Total gross positive or negative income. Sixty 
variables are used to derive positive and negative 
incomes. 

5 . 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 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 1 995 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, and 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 



required infonnation 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 light of 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. For 
Tax Year 1994, 0. 10 percent of the sample returns 
were unavailable. 



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 , is a measure of the precision with 
which an estimate from a particular sample ap- 
proximates the average of the estimates calculated 
from all possible samples. 

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 in- 
cluded in Table 1.4 of this report. 



Description of the Sample 



21 



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 thepopulation value. Ifall 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 $11.85 
billion, and its related coefficient of variation, CV(X), 
is 1.15 percent. The standard error of the estimate, 
SE(X), needed to construct the interval estimate, is: 

SE(X) = X • CV(X) 

= ($11.85. xl09)'(.0115) 
= $0.1 36 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 $1 1.735 billion 
to $1 1.965 billion, and the 95 percent confidence 
interval is from $1 1 620 billion to $12 080 billion 



Table Presentation 

Whenever a weighted frequency is less than 3, 
the estimate and its corresponding amount are com- 
bined or deleted to avoid disclosure of infomiation 
for specific taxpayers. (The combined or deleted 
data, if any, are included in the corresponding col- 
umn totals.) These combinations and deletions are 
indicated by a double asterisk (**). Estimates based 
on less than 10 sampled returns are considered to be 
unreliable. These estimates are noted by a single 
asterisk (*) to the left of the data unless all of the 
sampled returns are selected with certainty (at the 
100 percent rate). 

In the tables, a dash (- or --) in place of a 
frequency or an amount indicates that either no re- 
turns in the population had the characteristic or the 
characteristic 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 , " 
in Proceedings of the Section on Survey Research 
Methods, 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 



22 





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Section 3 Basic Tables 



Revision to 1991-1993 Pub. 1 304-Individual Income Tax Returns 25 

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 26 

1.2 All Returns: Adjusted Gross Income, Exemptions, Deductions, and 

Tax Items, by Size of Adjusted Gross Income and by Marital Status 32 

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

and Tax Items, by Marital Status 36 

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

by Size of Adjusted Gross Income 38 

1.4CV Coefficient of Variation for All Returns: Sources of Income, 

Adjustments, and Tax Items, by Size of Adjusted Gross Income 49 

1 .5 Fonn 1040EZ Returns: Sources of Income and Tax Items, 

by Size of Adjusted Gross Income 60 

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

Items, by Size of Adjusted Gross Income 63 

1.7 Electronically Filed Returns: Sources of Income, Adjustments, 

Deductions, Credits, and Tax Items, by Size of Adjusted 

Gross Income 66 

1.8 Form 1040PC Returns: Sources of Income, Adjustments, 

Deductions, Credits, and Tax Items, by Size of Adjusted Gross Income 71 



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 76 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 81 



Bill Boyle and Tony Hall were responsible for programming the Basic Tables. Table 1. 4CV was programmed by 
William Chen. Review of specific tables was performed by Therese Cruciano, Barbara Marshall, and Michael Parisi. 



23 



Section 3 Basic Tables 



Part 2--Exemptions and Itemized Deductions-Cont. Page 

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

by Size of Adjusted Gross Income 83 

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

by Marital Status 85 

2.5 Returns with Earned Income Credit, by Size of Adjusted Gross 

Income 86 

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 90 

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

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 92 

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

by Size of Adjusted Gross Income 96 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was 

Computed 102 

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

and by Size of Adjusted Gross Income 103 

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

by Each Rate at Which Tax Was Computed and by Marital 

Status 105 



24 



Basic Tables 



25 



Revision to the 1991-1993 Publication 1304-lndividual Income Tax Returns 

Table 3.3-AII Returns: Tax Liability, Tax Credits, and Tax Payments, by Size of Adjusted Gross Income 



(All returns are estimates based on samples--m 


oney amounts are in thousands of dollars) 
















1991 


1992 


1993 




Earned income credit used 


Earned income credit used 


Earnec 


income credit used 


Size of adjusted 


to offset other taxes 


to offset other taxes 


to offset other taxes 


gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amoun 


Number 
returns 


3f Amount 




(1) 


(2) 


(3) 


(1) 


(5) 


(6) 


All returns, total 


1.513.988 


839.715 


1,588,023 


1,010,266 


1 ,869,901 


1 ,208,309 


No adjusted gross income 


34,069 


20,068 


35,174 


23,281 


33,495 


19,228 


$1 under $5,000 


247,830 


90.837 


167,176 


60,361 


215,47C 


89,495 


$5,000 under $10,000 


518,047 


369,232 


502,999 


362, 32C 


590,206 


438,339 


$10 000 under $15,000 


450,250 


274,380 


546,000 


433,023 


536,454 


442,581 


$15,000 under $20,000 


254,752 


84,478 


311 177 


127 48C 


453 392 


211 703 


$20,000 under $25,000 


9,042 


721 


25,496 


3,795 


40,875 


6,963 


$25 000 under $30,000 














$30,000 under $40,000 


















$40,000 under $50,000 


















$50,000 under $75,000 


















$75,000 under $100,000 


















$100,000 under $200,000 


















$200,000 under $500,000 


















$500,000 under $1,000,000 


















$1,000,000 or more 


















Taxable returns, total 


279 


117 














No adjusted gross income 


31 


18 














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$5,000 under $10,000 


















$10,000 under $15,000 


248 


99 














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$30,000 under $40,000 


















$40,000 under $50,000 


















$50,000 under $75,000 


















$75,000 under $100,000 


















$100,000 under $200,000 


















$200,000 under $500,000 


















$500,000 under $1,000,000 


















$1,000,000 or more 


















Nontaxable returns, total 


1,513.709 


839,598 


1.588,023 


1,010.266 


1,869,901 


1,208,309 


NCTE fJetall may not add to total because o 


rounding 

















26 



Individual Returns 1994 





















































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36 



Individual Returns 1994 



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 re 


urns of 


Separate returns of 


Item 


retl 


rns 


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 


115,943,131 


3 907 517,953 


48.389,135 


2,626,851 788 


2.480.600 


70,293,618 


Salaries and wages 


99,366,244 


3.026.777,706 


41,546,351 


1,996,582,566 


2.219.762 


57,698,258 


Taxable interest 


65,340,011 


126,169,276 


35 635,315 


78,170,415 


1.152.099 


2,688,270 


Tax-exempt interest 


5,061,511 


48,296.834 


3,113,837 


31,105,449 


75.002 


1,211,736 


Dividends 


25,235,082 


82,410,237 


15.013,875 


51,157,643 


358.405 


1,665.282 


State income tax refunds 


17,771,636 


11,853,690 


12,535,112 


8.972.009 


465.254 


245.164 


Alimony received 


421,716 


4,397,932 


33,509 


125.167 


7,181 


81.230 


Business or profession 














Net income 


12.181,691 


187 208,680 


8,230.592 


144.491.589 


213,137 


3.290.322 


Net loss 


3,762,436 


21,005,091 


2.647,801 


15.415,062 


70,499 


456.653 


Sales of capital assets 














Net gain in AGI 


13,205,708 


152,730,037 


8,075599 


112,319,841 


180,861 


5,040,031 


Net loss in AGI 


5,616.998 


10,441.684 


3.396,972 


6,466.115 


95.066 


1 1 1 ,674 


Sales of property otfier than capital assets 


1,774,653 


■3,188.731 


1 324 718 


-2.215.671 


16.682 


-125,447 


Taxable IRA distributions 


4,777,297 


33,106103 


3.108.492 


24.074.907 


76.872 


473,887 


Pensions and annuities in AGI 


17,893,606 


205 422.984 


10,852,914 


141 200,280 


227 910 


2195,873 


Rent and royalty 














Net income 


5,836,780 


44 198.537 


4,067,050 


33,334,018 


67.956 


659,710 


Net loss' 


5,318.296 


31,130.082 


3.735.198 


22,658,740 


64.269 


533,214 


Farm rental income less loss 


647.986 


2.898.574 


396.171 


1 ,825,003 


3.456 


13.763 


Partnership and S Corporation net income less loss 


5.589.562 


114.385.845 


4.059.484 


96,780,290 


95.172 


1 .535.943 


Estate and trust net income less loss 


507,709 


5.493.235 


256.235 


2,557,269 


13.462 


220.205 


Farm net income less loss 


2,242,324 


-7.378.101 


1.769.907 


-5,971,715 


38.097 


-193.455 


Unemployment compensation . 


8,530.794 


20.285.055 


4.539.225 


11,668,961 


172.775 


413,176 


Social security benefits in AGI 


5.891,912 


38.639.292 


3.992.445 


28.936,804 


82,058 


552,184 


Other income less loss 


5,453,748 


21,915.214 


3.510.274 


15,437,719 


73.270 


500.384 


Total statutory adjustments 


17,859,335 


39,103,321 


11.542,124 


27,879,558 


335.663 


878.949 


Primary IRA payments 


3,902,183 


5.974.238 


2,120,894 


3,243,532 


35.633 


49.183 


Secondary IRA payments 


1,707 973 


2.414.533 


1,707.973 


2,414,533 






Payments to a Keogh plan 


995.844 


8.194.688 


796 966 


6,831,499 


11.995 


101.872 


Deduction for self-employment tax 


12,734.753 


13.104,801 


8.788,393 


10,101,677 


225,422 


213,696 


Self-employed health insurance deduction 


1,483,167 


1,183.635 


1,065,731 


993,571 


36,129 


17.585 


fvloving expenses adjustment 


799,227 


1,548.545 


525,917 


1,125,395 


•15.233 


•16,056 


Total Itemized deductions 


33,017754 


493,654.068 


22,683,715 


372,933,392 


918,524 


9.142.682 


fVledical and dental expenses deduction 


5,229,251 


26,378.356 


3,225,030 


12,972,860 


145.819 


375,540 


Taxes paid deduction 


32,569,312 


175,847,631 


22,540,927 


137,079,199 


896,458 


3.517.979 


Interest paid deduction 


27,872.840 


197,240,013 


20,405,789 


154,847,766 


679,151 


3.540,404 


Contnbutions deduction 


29,648.727 


70,544,542 


21,139,450 


55.247.193 


739,036 


1,284.342 


Casualty or theft loss deduction 


225.085 


3,484,045 


139.877 


2.329.449 






fyloving expenses deduction 


132,453 


447,892 


91.875 


329.955 






Total miscellaneous deductions 


6,475 787 


33,067.984 


5.441,195 


21,445.719 


206.803 


783.725 


Basic standard deduction 


81,947,182 


385,027.102 


25,295,256 


160.521.670 


1,502.874 


4.765.065 


Additional standard deduction 


10,621.983 


12.079.287 


5,589,281 


7,261.530 


84,825 


64.372 


Taxable income 


92,793.239 


2.597.980.066 


42,168,481 


1,798,724,919 


2,192.911 


52.754.037 


Total tax credits 


15 042,052 


8.927.088 


7.320,564 


5,025,154 


82.224 


214.339 


Child care credit 


6,011 648 


2.525.652 


4,157,203 


1,692,044 


53.681 


21.907 


Credit for the elderly or disabled 


222,358 


46.601 


56,934 


13,758 


- 




Foreign tax credit 


1,545,691 


2.308.948 


993.067 


1,668,463 


22,908 


163.972 


Earned income credit used to offset income 














tax before credits 


7,756 112 


2,785.594 


2.026,284 


672,522 


- 




Minimum tax credit 


77.133 


376,558 


54,378 


294,565 


•• 




General business credit 


301,244 


690,038 


231,777 


539.849 






Nonconventional source fuel credit 


20,411 


34,964 


13,879 


22.643 


75 


700 


Income tax after credits 


87 601.531 


532,644.247 


40,885,014 


382.670.923 


2,181,831 


11.753.142 


Alternative minimum tax 


368.964 


2,212,094 


241,356 


1.692.407 


31 .049 


114.950 


Total income tax 


87.619,446 


534.856.339 


40,894.440 


384,363.328 


2.184.850 


11.868.092 


Total tax liability 


89,816,586 


561.042.116 


41,992,494 


404,626,439 


2.233.574 


12,329.954 


Total tax payments 


106,540,364 


597,577,222 


46,538,196 


416,917,677 


2.288,680 


11,946,551 


Income tax withheld 


100,436,904 


460.687.479 


42,713,059 


313,821,188 


2,205,060 


8,617,030 


Estimated tax payments 


12.083,839 


115.983.568 


7,233.305 


87,301,456 


153,411 


2,611,605 


Overpayment refunded 


82,136.645 


98.539.553 


30,691,308 


50,167,756 


1,389,600 


1,201,758 


Tax due at time of filing 


27,639.693 


60.507 961 


14 946 479 


44 400,294 


953 638 


1 970,076 



Footnotes at end of table 



Basic Tables 



37 



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-rTioney amou 


ts are in thousands of dollars) 












Returns of heads 


Returns of 


Retu 


nsof 


Item 


of households 


surviving 


spouses 


single persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 


15 108 446 


302.724,682 


90.869 


2,285,483 


49,874,080 


905,362,383 


Salaries and wages 


14,319,786 


272.632.643 


73.773 


1,711,852 


41,197,571 


698,152,387 


Taxable interest 


3,974,389 


3,039,785 


52,684 


137,376 


24,525,524 


42,133,430 


Tax-exempt interest 


140,629 


1.022.673 


6,273 


6,303 


1,725,771 


14,950,673 


Dividends 


1,016,959 


1.731.064 


33,104 


108,397 


8.812.739 


27,747,851 


State income tax refunds 


1,160414 


634.805 


15,934 


8,437 


3,594,922 


1,993.274 


Alimony received 


169 155 


1.867,842 






211,870 


2,323.693 


Business or profession 














Net income 


847 378 


8647,446 


•3 196 


•10 981 


2,887,387 


30,768.343 


Net loss 


206.956 


1,028.445 


•43 


•4,745 


837,137 


4.100.186 


Sales of capital assets 














Net gam in AGI 


521887 


3649.930 


15 310 


56,540 


4 412,052 


31 663.694 


Net loss in AGI 


220 637 


366.242 


10 936 


25,942 


1 893 387 


3,471,711 


Sales of property other than capital assets 


58,643 


-78 961 


3,626 


-25 992 


370 985 


-742,659 


Taxable IRA distributions 


227,075 


1 ,060 883 


•15,027 


•29,177 


1,349.830 


7,467,248 


Pensions and annuities in AGI 


926,295 


6.821,626 


20,014 


186,218 


5 866,473 


55,018,987 


Rent and royalty 














Net income 


223 910 


1,184.893 


7,120 


47,835 


1,470,745 


8,972,082 


Net loss' 


294,911 


1 560 933 


6627 


50 509 


1.217,291 


6.326 685 


Farm rental income less loss 


16,680 


22,511 






231,779 


1.037.297 


Partnership and S Corporation net income less loss 


168,639 


2,927,146 


6,861 


88,238 


1.259.406 


14.054.228 


Estate and trust net income less loss 


23,240 


326,511 


5 793 


33,206 


208.978 


2,354,043 


Farm net income less loss 


49,613 


-27,510 


•2,629 


•-16,505 


382.077 


-1,168.916 


Unemployment compensation 


1 410,067 


2,822.461 






2.408,727 


5,490.456 


Social security benefits in AGI 


120,200 


414.510 


•5,760 


•10,337 


1.691,449 


8,725,458 


Other income less loss 


316,929 


1 366,803 


3 420 


23424 


1,549,855 


4,586,884 


Total statutory adjustments 


1,195,147 


2,005,153 


10,553 


13,790 


4,775,847 


8,325,872 


Primary IRA payments 


248270 


361,101 


•4768 


•5,366 


1,492,618 


2,315.057 


Secondary IRA payments 














Payments to a Keogh plan 


19550 


196,132 


•39 


•884 


167,294 


1.064.302 


Deduction for self-employment tax 


844,915 


625,962 


4,935 


1 945 


2,871,088 


2.161.520 


Self-employed health insurance deduction 


66,815 


36,619 


•429 


•441 


324,064 


135,420 


(Vioving expenses adjustment 


53,852 


134,320 






204,225 


272,775 


Total Itemized deductions 


2.049.436 


24.692.256 


28,109 


385 861 


7,337,970 


86,499,877 


Medical and dental expenses deduction 


412.239 


1.249.680 


•1,359 


•4.486 


1,444,804 


11,775,790 


Taxes paid deduction 


2.023.175 


7,624,214 


28,109 


162,382 


7,080,642 


27,463,857 


Interest paid deduction 


1 748.339 


10,870,975 


26 439 


159 457 


5,013,121 


27,821,412 


Contributions deduction 


1 868,583 


2.521,802 


23,530 


49,097 


6.078,129 


11,442,108 


Casualty or theft loss deduction 


36,588 


271,887 






43,932 


854,114 


Moving expenses deduction 


•10 127 


•42,631 






25,349 


63,915 


Total miscellaneous deductions 


663,372 


2.322.454 


7,828 


12,137 


2,156,589 


8,503,949 


Basic standard deduction 


13,017374 


72,836.709 


62,674 


397,979 


42,069,004 


146,505.679 


Additional standard deduction 


261 783 


251.888 


•2,546 


•1.909 


4,683,549 


4.499.589 


Taxable income 


9,716,791 


142,241,985 


61 ,036 


1.203,888 


38,654,020 


603.055.238 


Total tax credits 


5,451,286 


2,832,868 


19,684 


9.082 


2,168,295 


845.646 


Child care credit 


1,732,235 


785,011 


•1,293 


•695 


67,236 


25.995 


Credit for the elderly or disabled 


•18084 


•3,806 






147,341 


29,037 


Foreign tax credit 


40197 


84,037 


•55 


•10 


489,464 


392,466 


Earned income credit used to offset income 














tax before credits 


4,321,908 


1,937,079 


•18,219 


•7,100 


1,389,700 


168.894 


Minimum tax credit 


1,401 


7,568 






20,485 


66.735 


General business credit 


5,667 


14,410 






61,776 


117,155 


Nonconventional source fuel credit 


•10 


•214 






6,446 


11.406 


Income tax after credits 


6,510,957 


22,048,852 


51.763 


216,447 


37,971,966 


115,954.883 


Alternative minimum tax 


21,055 


48.832 


•45 


•576 


75,458 


355.329 


Totalincome tax 


6,512358 


22,097.684 


51 763 


217,023 


37.976,035 


116,310.212 


Total tax liability 


6,647 636 


23.048.356 


55.168 


222,359 


38.887,714 


120,815,008 


Total tax payments 


13883,575 


35.035.363 


76.805 


268 970 


44,753,108 


133,408,660 


Income tax withheld 


13,680.916 


32.113.831 


72.589 


215,901 


41 765,280 


105.919.529 


Estimated tax payments 


337.514 


2,370.363 


6,510 


46 272 


4,353,099 


23,653.872 


Overpayment refunded 


13.954.602 


24,320,360 


63,365 


103 652 


36,037,771 


22746,027 


Tax due at time of filing 


945.126 


1.747.883 


15,596 


32,164 


10,778,864 


12,367.542 



' Estimate should be used with caution due to the sr 
" Data removed to prevent disclosure of information 
^ Includes nondeductible rental loss 



nail number of sample returr 
for specific taxpayers 



38 



Individual Returns 1994 













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C 






















































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o 


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8 


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% 


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Basic Tables 



41 























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o 














ao 




















































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to r-' 












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c 




S 






< 


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W »/» t« W 


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42 



Individual Returns 1994 



a. 


E 

1 


E 
< 


I 


s 


835,878 

1,327,157 
9,346,319 
17,875,843 
20,274,560 

18,531,316 
13,713,151 
24,455,509 
21,847,991 
37,555,856 

16,982 133 
16,561,994 
4,428 726 
1 009 383 
677,169 


13,558 

68,475 
4,092,356 
13.477.588 
18.435.853 

18.244.544 
13.549.961 
24,342.758 
21,746,619 
37,543,915 

16,959.411 
16,559.447 
4,423,205 
1,007,768 
676.474 
14.281.051 


1 1 


g 


17.893,606 

100,991 

559,044 
2 000 145 
2,471,903 
2,128.618 

1 673.849 
1.252.507 
1,948.116 

1 556,139 

2 395.095 

902 364 
714.238 
154.027 
24,618 
11 952 

15,089,074 

624 

26,003 

814,975 

1,812,175 

1 901 557 

1.617.894 
1,235 164 
1 937,992 
1 546,589 
2,390,854 

900,724 
714,112 
153,881 
24,592 
11,940 
2,804,532 


1 


< 


S 


288,967,847 

1,534,390 

2,527,748 
11,466,536 
20,962,208 
22,860,076 

22,046,978 
15,987,411 
30,720,742 
30,581,647 
56,152.320 

27,264,360 
31,361,491 
10.594.217 
2.823.172 
2.084,550 

269,866,661 

32,300 

170,047 
4,737,849 
15,827,000 
20,579,377 

21,663,501 
15.782,556 
30.531,129 
30,457,505 
56,030,854 

27,215,734 
31 ,356,697 
10,579,660 
2,819,725 
2,082,727 
19,101,186 


1 1 
E ^ 

z 


1 


19,063,270 

124,552 

604 801 
2,035,796 
2,524,135 
2,182047 

1 752,024 
1,303,538 
2.091,267 
1 672,712 
2,650,533 

1,052,058 
832,452 
191 542 

30 875 
14,937 

16,142,022 

887 

31 185 
820,539 

1,854,586 
1 949,826 

1 691,470 
1,286,155 
2,078,787 
1,662,823 
2,645 885 

1,050.412 
832,320 
191,377 
30,847 
14,924 
2,921,248 


1 1 

B £ 

2 -o 
K < 


E 
< 


(N 


33,106,103 

437,679 

247,632 
1 ,209,222 
1,846,156 
2,773,278 

2,110.602 
1,577,748 
3,457,165 
3,034,247 
6,100,774 

3 461,568 

4,441,879 

1,741,936 

407,827 

258,388 

30,502,717 

6,532 

•7,510 

530,018 

1,169,919 

2,488,586 

2,020,911 
1 533 176 
3,424,354 
2,919,379 
6,096 869 

3,459,606 
4,440,650 
1 739,808 
407,301 
258,096 
2,603,386 


11 

E « 
z 


1 


4,777,297 

34,619 

100,933 
409,987 
561,478 
598,202 

448,033 
337,538 
545,131 
456,622 
692,682 

299,660 

224,588 

55,502 

8 735 

3,588 

4,135,891 

274 

•4,635 
169,527 
371,284 
549,749 

432,978 
331,764 
541,098 
450,263 
692.481 

299.540 
224.537 
55.451 
8,725 
3,585 
641.406 


1 

1 

1 

f 


1 
z 


i 
< 


1 


8.757.184 

3,720,275 

148,003 
241 633 
254,467 
354.750 

168 791 
339,015 
327.475 
206.888 
490,118 

467,363 
522 815 
710,418 
322,071 
483,102 

3.896,562 

59.598 

•8 
56.181 
36,707 
128,365 

120,138 
152,966 
245,438 
174,167 
461,207 

453,995 
512,034 
698,385 
317,916 
479.457 
4,860,622 


II 

z 


1 


973,089 

83.733 

22,469 
54,245 
57.397 
74.076 

59,320 
55,209 
69,939 
58,558 
123,745 

88,386 
113,702 
75,569 
22,443 
14,296 

748,808 

492 

•1,115 
17,172 
15,816 
53,055 

51,577 
50,723 
67,264 
54,367 
123,445 

88,109 
113,556 
75,430 
22,415 
14,273 
224,281 


z 


E 
< 


2, 


5,568,453 

554.418 

57.554 
87.335 
241.240 
201 .895 

222372 
168.938 
304,774 
238,908 
931.010 

399.238 
881.175 
596.148 
241.130 
442.321 

4,698,256 

96 843 

•620 
13.455 
106,573 
151,235 

183,100 
162,844 
297,164 
236,637 
908,238 

389.653 
878.282 
592.359 
240.103 
441.152 
870,197 


II 

z 


2. 


801,564 

34.793 

23.020 
32717 
70.501 
66.870 

50,466 
49,805 
61,936 
67,759 
129.156 

60.740 
91.069 
43.222 

11.531 
7.977 

640,960 

438 

•2.530 
8.772 
28.447 
46,282 

37,542 
46.163 
61,421 
67,481 
128,424 

59,848 
91,000 
43,142 
11,506 
7 963 
160,604 




3 


1 




E 
1 

< 


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 .... 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 000.000 
$1,000,000 or more 


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 .000,000 
$1,000,000 or more 
Nontaxable returns, total 



Basic Tables 



43 



1 

i 


1 1 


< 


£ 


1 


52,719 

•37,306 
•50,183 
34419 
•5,866 

68,544 
•14,455 
62,695 
38,184 
53,944 

•4,923 
54 931 
18 428 
4,710 
7 260 


•562 
•7 713 
•5 860 
68,544 
•14,455 
62,695 
38 184 
53,908 
•4,918 
54,931 
18,420 
4,663 
7 260 
166,454 


1 i 

z 


1 


148.357 

8,629 

•8,913 
•14384 

10 045 
•4851 

24,106 
•6,816 
19 777 

11 407 
17 555 

•6,533 

10,648 

3 769 

613 

310 

112,359 

•1 275 
•4,748 
•4 850 
24,106 
•6,816 
19,777 
1 1 ,407 
17,551 
•6,494 
10 647 
3,767 
611 
310 
35,998 




§ 

E 
< 


1 


3,407,142 

48,242 

28,053 
163,660 
254,118 
350,631 

240,234 
196,910 
282.963 
298,368 
582,307 

209,984 
540,964 
178,428 
16,336 
15,945 

3,053.462 

•214 

•2,437 
•23,856 
181,930 
336,381 
193.062 
191.189 
282.288 
298.306 
582.209 
209.956 
540.928 
178.427 
16.335 
15.945 
353.679 


E % 
z 


i 


499.629 

13,173 

22 353 
46 431 
64,266 

55,300 

32,877 
26,905 
61,496 
40,379 
56,962 

23 073 
46.034 

8,697 
945 
739 

403.122 

•23 

•3,662 
•6,216 
45,951 
53,273 
30,296 
25.805 
61.205 
40.376 
56,838 
23,068 
46,031 
8,695 
944 
739 
96.507 


£■ 


II 


i 
< 


1 


122.376 

16,840 

•1 463 

•8 120 

•6,750 

•996 

•3,656 
•3,421 
•4,029 
12,314 
22 504 

7.198 
7.720 
3.574 
9 675 
14 116 

86.704 

•53 

•283 

•103 

•996 

•973 

•3,421 

•4.024 

•12,302 

22,489 

7,185 

7,674 

3,535 

9,630 

14,037 

35.672 


o 

1 1 

E -s 

z 


1 


59.671 

1 547 

•455 
•5,014 
•4928 

•4,773 

•1,403 
•5,075 
•1 713 
2,585 
17,254 

3,589 
6511 
3,028 
1 046 

751 

52.320 

•6 

•1.273 
•3,647 
•4 773 
•1254 
•5.075 
•1,710 
•2,583 
17,250 
3,438 
6,500 
3,020 
1,042 
749 
7.351 


z 8 


E 


1 


4.999.729 

232.275 

28.142 
65.215 
129.530 
179,577 

97,611 
130,293 
230,666 
255,645 
387,715 

415,440 
681.042 
817.311 
434.305 
914,962 

4.583.528 

13,942 

•3,560 
31,438 
74,872 
154,577 
97,171 
103,787 
229,588 
235,540 
383,285 
414,914 
679,660 
813.696 
433,208 
914,290 
416,201 


1 % 

z 


1 


1.100.482 

27.620 

28.169 
66.825 
80.525 
77.126 

66.453 
60.405 
116.593 
108.107 
179.573 

89.516 
115.869 
58.591 
14.576 
10.535 

959,201 

244 

•3.821 
24.018 
51.361 
67,883 
63.454 
58.087 
115.806 
107.665 
178,097 
89 443 
115.776 
58.486 
14,550 
10,512 
141.281 


1 


z 1 


E 
< 


1 


28.065.984 

3,286,687 

702,809 

773,996 

1,123,902 

1,233.873 

1,243,815 
1,342,714 
2.408,227 
2,215.543 
4,829,424 

2,941,363 

3,482.874 

1,703,338 

433 946 

343,474 

21.807.676 

44,846 

•11,465 

200,808 

552,779 

806,402 

990,995 

1,120.137 

2,298.672 

2,178,312 

4,756,876 

2,911,687 

3,472,986 

1,693,545 

430,199 

337,965 

6.258.309 


1 i 

z 


g 


4.796.684 

164,501 

139,739 
176,961 
270,072 
278,228 

284 904 
276,805 
532,607 
51 1 ,825 
995 103 

513,636 
467,313 
147,012 
25,787 
12,191 

4.104.390 

782 

•3,927 
48,385 
146,634 
208,405 
254,146 
259,645 
522,107 
508,058 
988,573 
512,705 
466,333 
146,780 
25,739 
12,171 
692.293 


^ 1 


i 
< 


I 


34.116.730 

920 343 

343,628 
1,158,880 
1,497,964 
1,161,681 

1,370,228 
1,107,344 
1,881 921 
1,952,243 
4,675247 

2.758,934 
5.843,967 
5.002,693 
2,009,009 
2.432,648 

30.943,941 

76,712 

•9,658 

323,241 

885,892 

940,442 

1 278,867 

1,048,825 

1 807,601 
1,929,703 
4,635,602 

2 746.813 
5,831.921 
4,992,442 
2,006,668 
2,429,552 
3,172.789 


ll 

E % 
z 


p 


4.361.197 

88,305 

143.071 
352.084 
429.613 
308,584 

290,949 
255,841 
445,243 
395,496 
709 211 

319,228 
405,613 
163,127 
35 743 
19,090 

3.617.275 

1.201 

•4,935 
107,372 
271498 
232,409 
270,768 
248,469 
438,509 
394,293 
706,834 
318,046 
405,227 
162,952 
35,700 
19,064 
743.922 




E 
o 






< 


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50 000 
$50,000 under $75 000 

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


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000. 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 
$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 .000.000 
$1,000,000 or more 
Nontaxable returns, total 



44 



Individual Returns 1994 



1 


z 


£ 


s 


I 


"197 469 

•167 
•2 426 
•13,238 

•138 
5,684 
•1,100 
20,455 
14,557 

14.985 
34.877 
51,248 
18 367 
223688 

412.926 


23,572 

•87 

•275 

•13,207 

•3 546 

•287 

•20,120 

14 552 

14,071 
34,615 
49,293 
16 189 
223,113 
165,474 


o 


f;;-^ 


44.453 
"2 76g 

•1 126 

•735 

•2,018 

•784 
5 786 

•375 
6,484 
5 436 

4g30 
7,474 
4,346 
1 155 
1 036 

39,718 

43 

•1,115 

•259 

•2017 

•5 629 

•328 

•6 152 

5432 

4,924 
7,308 
4 334 
1 144 
1032 
4,735 


E 
2 


1 


g 


6,091,634 

105.252 

ig.042 
81.717 
12g.090 
65,763 

134.049 
86.251 
223.373 
164,923 
430, 94g 

3ig,193 
826,476 

1 131,g07 
547,606 

1,826,043 

5,873,603 

13,333 

•12.638 
57,74g 

117.136 
31,817 

12g,203 
83,6ig 
223,221 
151,878 
430,498 

314,164 

808.480 
1 128.379 

546.147 
1 825,340 

218,031 


1 1 
z 


pr 


463,256 

7 840 

19,786 
34,637 
47,767 
13.585 

24.791 

i5.4gg 

34.081 
48,575 
80 347 

34 253 
56,750 
31 742 

8 368 
5 235 

409,375 

227 

•13,22g 
22,300 
37,644 
8,426 

22,543 
15,297 
32,962 
41,388 
80,157 

33,612 
56,333 
31,678 
8.350 
5 230 
53,881 


o 


1 


< 


r^ 


39,890,769 

15 550,230 

492.210 

711 701 
717,576 
782,483 

438,707 
830,661 

1 166,529 
926 173 

2403,461 

1,523,384 
3 489,417 

3 953,071 

2 084 764 

4 820,399 

21,991,658 

1,018,274 

•7,319 
163,906 
244,358 
250.437 

345.072 
722,653 

1 ,032.583 
708.gg2 

2.219,025 

1,438.810 
3.349. 14g 
3,815,772 
1 ,967.652 
4 707.656 
17,899,111 


1 ^ 

E 1 

z 


g 


2,098,342 

152,652 

59,441 
76,648 
105924 
88,948 

84,g83 
104.530 
ig5.664 
197.764 
384 7g5 

201 948 
264 736 
138 232 
28,027 
14,051 

1,711,614 

2 027 

•3,769 
19313 
55,16g 
57 857 

75,274 
94,700 
189,225 
192,312 
378,382 

199,884 
263,942 
137,842 
27 922 
13,997 
386,728 


E 


i 
< 


5 


154,276,614 

1,136.097 

205,097 
507,043 
994,856 

1 096,150 

1,077,827 
1.232,748 
3,296.914 

2 718.311 
7300.153 

7,269.877 
24,053,878 
34,536.339 
19,658.208 
4g.ig3.ll6 

151,320,566 

30g,131 

32,118 
140,325 
446,485 
739,076 

834,505 
1,198.739 
3,214.317 
2,656.035 
7,202.293 

7 161.640 
24,042.804 
34519.991 
19,650.895 
49,172,212 

2,956,048 


o 

1 i 


^-_ 


3,491.220 

44,479 

88,006 
121,913 
161,353 
185.170 

161.833 
146,608 
315.013 
266.559 
542,078 

365.281 
626,510 
341.733 
81.072 
43,611 

3,128,513 

941 

26,444 
40,773 
gi,185 
137,74g 

124,581 
140,g92 
308,711 
262,537 
538,594 

363,626 
626,214 
341,530 
81,037 
43,599 
362,707 


o 


z 


E 
< 


g 


25,782,666 

2.534,978 

680.8g4 

794.982 

1,151,468 

1.173,649 

1 292,927 
1 ,258,425 
2,346,289 
2,322478 
4 932 373 

3 044,351 

2,605,174 

1 003,283 

345 751 

2g5,644 

20,284,043 

68,407 

•4,747 
194,994 
545,664 
796.733 

1,025,955 
1,023,090 
2,238,397 
2,279,869 
4,857 171 

3,028,832 

2,592.106 

994,664 

342,831 

2g0,582 

5,498,623 


S E 

1 1 
z 


& 


4,698,703 
172,042 
146,321 

igo,g56 

271.927 
280.138 

295,261 
276.682 
517.278 
514,878 
1 011,030 

515,654 
397,580 
81858 
17 958 
9,138 

3.974,974 

824 

•2.655 
46,850 
147,116 
209 859 

264,238 
259,756 
508,167 
511,234 

1,004,450 

514,526 
396,586 
81,675 
17,917 
9 119 
723,729 


i 


< 


r^ 


41,749,696 

1 085,787 

374,974 
1,348,223 
1.861.088 
1,681,069 

1 ,682,826 
1,423,011 
2,358,565 
2,482,043 
5 578 752 

3,338,968 
6,g29,095 
5,861,837 
2,413 653 
3,329 804 

38,012,182 

7g,461 

•15,635 

374,707 

1,136,ig3 

1,428.365 

1,548,271 
1,338,687 
2,283.456 

2 440.286 
5 537,552 

3,327,g84 
6,gi7,273 
5,847 855 

2,410, igs 

3.326,25g 
3,737,513 


1 i 

z 


1 


5,427,423 

108.861 

17g.016 
444,443 
530,g83 
410,590 

356, 6g3 
310,646 
569,328 
500,901 
873512 

395,851 
485,118 
193.363 
43,140 
24.977 

4,526,498 

1,273 

•11,142 
132,739 
344,506 
327,857 

334,283 
301,877 
562,121 
499,381 
870,800 

3g4,64g 
484,716 
193,126 
43,084 
24,945 
900,925 




^ 


1 

i 




i 

< 


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

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


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 ,000.000 
$1 000.000 or more 
Nontaxable returns, total 



Basic Tables 



45 



0) 2? 

E Z 



a: 



-a o 

Is 


E 
< 


<N 


1 


1 838 733 

2 239 096 
487 953 
691 963 
631,040 

510,398 
469,240 
420 175 
566 024 
861 339 

542,544 
1 133,501 
560,962 
94,891 
49.085 

5,468,371 

•12,902 
•144.076 
•173,667 

441,104 

•332,187 
368,562 
284,915 
545,050 
861,339 

486,366 
1 105,394 
559,110 
94,616 
49,083 
5,638.572 


1 1 

z 


1 


257,240 

59 515 

58,095 
9.426 

17,013 
24,077 

8,736 
7 306 

7 576 

14 800 
17 014 

8 765 

15 467 
7,572 
1 215 

664 

107,901 

•323 
•4,069 
•2717 
19.587 

•5,274 
6,076 
5 662 
14,500 
17,014 

8116 
15,143 
7,545 
1 212 
663 
149,338 


1 


1 
1 

i 


E 
< 


1 


38,639.292 

6,732 

15,337 
71 ,290 
155,215 
241,385 

726,743 
1,260,354 
4,711,838 
5,023163 
12 444 992 

5,963 646 

4,960,935 

1,608 327 

299 698 

149,638 

38.126.120 

•581 

•18,663 
150,059 
181,513 

690 302 
1,225,521 
4,639,962 
5,918,292 
12,355,540 

5,936,687 

4,954.888 

1.605.605 

299,193 

149.315 

513,172 


^ 

1 1 
z 


1 


5,891,912 

1,923 

5,857 
16,888 
39,872 
101,290 

479,080 
661,338 

1,258 009 
938,890 

1,316,643 

518 284 
411,181 
111.886 
20.949 
9.921 

5,778,366 

•69 

•4.920 
34,960 
84 874 

459,771 
648,754 

1 242,294 
927,026 

1 306,626 

515,877 
410,714 
111,665 
20,912 
9,901 
113.547 


1 


3 

E 

< 


1 


112.332,115 

864,265 

5,087 017 
10,215,203 
12,596,760 
11,052,334 

9,833,576 
8,440,258 

13,832 562 
9 893 984 

15 202 556 

7,034 650 

5,848,750 

1 896 939 

354,309 

176 952 

94,047,835 

2,717 

229 186 
4,016,379 
8,290,653 
9,952,320 

9,469,135 
8,299,567 

13 690,911 
9,731,310 

15,097,187 

7,002,923 

5,841,587 

1,893,681 

353,708 

176,571 

18,284,280 


1 1 

1 i 

z 


g 


10,040,115 

90 471 

596,915 
1 049 363 
1 134281 

965 116 

829,438 
762 129 

1 264 746 
938,890 

1 316 543 

518 284 
411 181 
111,886 
20 949 
9 921 

8,292,302 

348 

35 447 
467 466 
803 644 
893974 

800 125 
749 545 

1 249 032 
927,026 

1,306,626 

515877 
410,714 
111 665 
20,912 
9901 
1,747,813 


1 1 
II 

1 1 


i 

E 
< 


1 


20,285,055 

75,731 

589,363 
2,006 870 
2 719,231 
2,362,489 

1 976,095 
1,828,984 
2,898,839 
2,246,424 

2 612,263 

601,780 

327,548 

35.898 

2,726 

813 

15,913,355 

•250 

•16,450 

695,472 

1,512,212 

1,497,868 

1,723,345 

1 784,623 
2,868,600 
2,237,005 

2 611,769 

601.769 

324.589 

35.875 

2.715 

813 

4,371,700 


1 1 

z 


i 


8.530.794 

23,569 

389.134 
1.045.304 
1,221.748 
1,030.227 

841.515 
721.999 
1.111.717 
843.557 
962.558 

223.222 

105.573 

9.572 

775 

225 

6,282.859 

•45 

•24.806 
327.573 
613.774 
641.390 

724.167 
710.429 
1,100,365 
840,997 
962.515 

223.220 

103.017 

9.564 

773 

225 

2.247,935 


E 


o 
z 


§ 

E 
< 


1 


15,774,725 

3,221,652 

507,271 

560,591 

1,290 660 

962,674 

708,557 

888,911 

1,499 455 

1.475 392 

1 692,999 

629,474 
1,016,400 
658,418 
279,404 
382,867 

10.348,070 

46,276 

•24,889 
115,220 
542,659 
605,533 

604,989 

879.935 

1.480.894 

1.452.045 

1.649.871 

624.943 
1.008,313 
654.279 
277.530 
380 694 
5,426,655 


1 1 


s 


1,484,582 

125,777 

64,097 
101 345 
161,946 
110,419 

111,145 
97,032 
176,970 
179,091 
196,997 

63,795 
66,171 
21,412 
5,374 
3,010 

1,090,227 

297 

•3,635 
27,039 
74,392 
79,168 

102,114 
94,067 
175,995 
178,678 
195,253 

63,775 
66,074 
21.377 
5,359 
3,004 
394.355 


E 
S 

2 


E 
< 


g 


8.396,624 

205,380 

49,181 
321 ,328 
633,312 
630,564 

506,612 
594.368 
977,355 
800,994 
1,527,239 

623,794 
955,980 
379,441 
101,432 
89,644 

7.221.874 

30,712 

•431 
129,613 
306,358 
341 ,008 

408.043 
572.626 
970.178 
797.130 
1.520.116 

619.389 
955,926 
379.296 
101,422 
89.628 
1,174.750 


1 ^ 


1 


757,742 

20,017 

31,206 
80.828 
102.308 
78 730 

58,845 
70,189 
79,438 
70,335 
94 274 

25,956 
35,100 
8,178 
1 519 
819 

561 .488 

358 

•1,089 
29,350 
45,008 
52,049 

50,898 
67,753 
79,165 
70,137 
94,143 

25,938 
35,095 
8,169 
1,618 
817 
196,254 




1 

■B 


E 
S 




3 

1 

< 


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

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

Taxable returns, total 

No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25 000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 
Nontaxable returns, total 



46 



Individual Returns 1994 



E 


c 

1 


E 
< 


s 


5 


12,811 

2,230 
8 063 

7gi5g 

125,206 

184,g30 
189,562 
489,632 
316,649 
399 736 

234,198 
251, g82 

9g,77g 

14,667 
5,929 


37 

•6 
41 861 
96 531 

168,905 
166,431 
487,671 
316,393 
399,515 

234,168 
251,950 
99,726 
14,663 
5 929 
110,747 


o ^ 

II 

z 


I 


1 ,707,973 

7,742 

4,310 
5,476 
50,687 

8g,03g 

135,653 
136,280 
336,437 
314 185 
263 150 

140,046 

149,672 

62,366 

9,087 

3,844 

1,627,130 

38 

•3 
26,342 
68,380 

122,803 
133,427 
334,556 
313,727 
262,907 

140,030 
149 652 
62,336 
9,085 
3,844 
80,844 


1 

Q. 
< 

a. 

i 


i 


1 


5,974,238 

19,054 

157,343 
257 331 
359 480 
513,524 

710,171 
668,376 
1,098 280 
564,843 
703 030 

388,110 
354 402 
147 795 
22,586 
9,912 

5,605,400 

139 

50,923 
178 186 
299,788 
455,513 

680 001 
657 570 
1,094,583 
564 507 
701 568 

388,074 
354342 
147 715 
22,576 
9,912 
368,838 


1 1 


1 


3,902,183 

14,040 

108,713 
162,269 
214,673 
332,855 

464,103 
478,561 
753,367 
497,311 
394,614 

203,210 
185.248 
76,180 
11.841 
5.196 

3,643,545 

75 

35.080 
108.192 
174.577 
287,609 

441,763 
472,461 
751,471 
496,860 
393,881 

203,192 
185,214 
76,137 
11,836 
5,196 
258,638 


1 


E 
< 


I 


39,103,321 

250,612 

443,985 
1,084,010 
1,526,830 
1,844,272 

2,058,141 
1,993,493 
4,042,349 
2,884,128 
5 748 418 

3 866,506 
6,931,106 
4,811,476 
1 010,379 
607,616 

36,107,226 

10 750 

59,304 

384,109 

884,693 

1,265 546 

1,854,686 
1 914,621 
3,955,161 
2,868676 
5,701,659 

3,854,763 
6,929,183 
4,807,875 
1,009,191 
607,010 
2.996,094 


II 

z 


1 


17,859.335 

179,235 

1,051,440 
1 589 943 
1 614 939 
1435,406 

1,378,041 
1.351 469 
2.277 408 
1 707 554 
2.444 575 

1 127 030 

1 145.477 

437 807 

78 606 

40 407 

14,136,661 

1 490 

97 279 
487 759 
845 774 
957 132 

1 216 589 

1 314 543 

2 251 403 

1 703 255 

2 437 igi 

1 125 805 

1 142 112 

437 414 

78 540 

40 373 

3.722.674 


z 


i 


i 


47,045,252 

43.562,033 

314,224 
33g,215 
235,668 
284, 43g 

164,357 
67,523 
126,gg7 
175,645 
283,417 

172,445 

3ig,67g 

281,663 
229,286 
488,663 

8,215,797 

5,806 069 

•44,865 
49,974 
34,362 

185,699 

142,465 
•7,853 
96,417 
155,650 
270,947 

156,132 
294,053 
267,542 
223,688 
480 059 
38,829,455 


E 1 


g 


431,277 

261,525 

32,279 
35718 
28,066 
19,761 

11,610 
7,702 
6,465 
6,516 

10345 

2,408 

4398 

2,863 

976 

646 

80,500 

3,489 

•436 
6,157 
10,879 
11,735 

8,947 
•5 669 
5,799 
6,306 
10,222 

2,238 

4,272 

2,766 

954 

629 

350,777 


E 

I 
O 


z 


E 
< 


1 


2,296,517 

594,678 

•62,052 
105,118 
147,272 
116,669 

•90,637 
27,962 
96 794 
97,276 

126 272 

53,502 
273,327 
185 311 

76,069 
133,578 

1,363,103 

5052 

•25 903 
•10,892 
•58,152 
•105 806 

•89,142 
27,824 
96,175 
95,658 

121,548 

63,040 
273,295 
183,730 

74677 
132 207 
933,414 


z 


i 


172,309 

12 262 

•3,095 
g,058 
14,755 
10,g88 

•11,950 
9,783 
10,666 
18,g51 

ig,757 

17,272 
21,gi3 
8,845 
1,887 

1,130 

141,709 

37 

•323 
•2,082 
•10,766 

•7,739 

•10754 
9,760 
10,621 
18,905 
19,694 

17,270 
21,909 
8,825 
1,878 
1 128 
30,600 


E 


i 

E 
< 


1 


24,211,731 

739,877 

473,624 
932,992 
617,219 
748,108 

1,082,846 
805,752 
1416,606 
1,377,641 
2,844,344 

1,907,086 
3,831,610 
3,150,322 
1 677,039 
2,606,664 

21,582,195 

73,425 

162,906 
321,234 
301,474 
523,054 

936,556 

745 124 

1,358,741 

1,305,697 

2,772,849 

1,905,201 
3,801,869 
3,130 851 
1 ,668,295 
2,574,918 
2,629,536 


1 1 


i 


5,281,439 

52 690 

389,492 
353,926 
356,759 
316,980 

345,300 
314,208 
607,924 
548,785 
896,218 

446,898 
443,000 
151,663 
36 161 
21,436 

4,530,055 

1 376 

172,933 
144,885 
209,604 
250.385 

311.447 
307.225 
600.732 
544,831 
894 267 

444 152 
439,270 
151 434 
36,107 
21,408 
751,384 




■o 


E 

8 

i 




t 
1 


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 

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


No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

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

$20 000 under $25,000... 
$25,000 under $30,000 .. 
$30,000 under $40,000,., 
$40,000 under $50,000,, 
$50,000 under $75,000 

$75 000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$600,000 under $1,000,000 
$1,000,000 or more 
Nontaxable returns, total 



Basic Tables 



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48 



Individual Returns 1994 





1 
1 

E 


i 

< 


§ 




1 650 

359 408 
2 340 326 
7 161 902 
12 683 295 

17 148 267 
19 660 830 
42 249 096 
44.007 441 
97 724,674 

61 883 053 
82 963,381 
65 591 154 
30 528,541 
57 268,317 


1 636 

358 593 
2 293 465 
6,572 236 
11,457,920 

16 906 898 
19,635,682 
42 232,190 
43,966 522 
97 719 016 

61 870 361 
82,952578 
65 584.491 
30.525 524 
57.263,068 
2,231,154 




1 1 


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o C4 o IT) r- (DCMTioo r^cDtO'^cD o (Nr-cMr^ <DO)(00)0 r--cncon(0(n 
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o ^ (D (N ■^ o co' CO CO »-" CO CO ^ CO CO" Oi <£> CO co" f^" r- o" o" in' ^ co" CO o' co' cn' o" 

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CM r-h-f-CO T-T-cOCNr^ (JJtOt-Oh- O »-*-CDCO rsiCOt-CO'^ i-(3>0)Or-CM 

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at J- J- ir> t^ <D(N'^oo r-ojco'^rcD oi ■■-ocNr^ cocncooo t^ooo-'TcDO 

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° ■ S g 8 i 5 S 3 S S 1 S « i ^ i ■ 5 S S g S S 5 i S R § § i g 2 

s" S £ ? K £ f5' s i ^" 1 s s" s °' g s' S 8 S^ s 5 S a S s 1 1 g S 2 

S" § g g 5 5 S S S r5 " - 3 " S 8 S S S S S S " - 8" 


1 i 

z 


? 


= ■ s a s s s 5 § s i s i i £ 8 s ' £ 5 i H s i g s 1 s s s i i s 

1 : ! i 1 i 1 ! ! ^- § ^ ' "" '' i i ^ J i ! ! 1 ! i ^ ^ — ^ i 


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0) ^ 

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t- < 




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S S^§§ iiiii i^^^8 i 


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1 000 000 8 ° «, ° 

Ti ^ 0} -0 -O T3T3-0-OTJ T3CCC" £ 

^ S=oo 00000 0008°^ 

z 



Basic Tables 



49 



~ E 

CO 5 

> ^ 



ifc % 



ra < oj 1- <- ^ T- 

E 

Z 

z 

^ ^ ^^ (sj to »-<0(D0> or-r^^fM a>f^cOo»- « ^ {no>i-m -TOr-r^ TOcotoa)t-c>l 

J[i 9 "S. (si to O} ft o r< C4 in <n -r- <x> t^ -n m csi -^ oj o (N(0(0o cor-cn^ tt)coTio->r-j-.-d 

£ 

^ -^ 2? 3i <oinino r-'^(oo)5 i-moh-r-. csi f^ (Dh-fo-^ cDto-^roi ■q-tNinocof--(j> 

-o E 5 

0)0^ f^ ^ f--inir)0 toi-oicor--. -^oi-tDrM a> ^ m-^oto c^cooo) t:''9'~5S£^^ 

Z 2^ 

§ \ £ oSbIIe o8SS^ 

:o OOOOOOOOOOO TO ooooooooooo Si 

i/> (J OOOOOOOOO^r-i'O <-> OCDOOOgOOOQQ-O o 

(ft c o o P CD o o o o Q g g o - -^ c o o cd P o P ° ° o o o *^ dj ** 

2 .„ '-^- in o LO o o o in o (N in T-" £ *s ,* Q m" o in o cd d *n o cn m t- ^ yi' 
en jJJ oi-<N fMcO'^ini— -.-(rtwiirtO o j^ o«-rM CMco-o^in r-t-tAwtrtO^ 

"^ o ■^!kS'o-S -S-o-S-S-S "cc^O E -^^aJ-S-o -S-D-DTS -oxiccc°£ 

3 « ^ S-DCC CCCCC C3330 3 g ^TJCC CCCC CC3330 

■O" (-- •;; ^C33 33333 ^OOo2 « "K .-E^^ 3333 ^^^OOoH^ 

ro C T OOO OOOOO OOOO- »- 3 O-'OO OOOO OOOOO-^ 

— i_ — TJOOO OOOOO OOOOO at .^-TJOOO OOOO OOOOOOn) 

O 3 ^ COOO OOOOO Oqoo-O -S ^ COOO OOOO oOooo'SS 

oj ol ^ P o in o in o o d in' o o o ° n ™ ^ P o in' d m' d o d m o o o " i2 

< " 2 



50 



Individual Returns 1994 



Q 

i 

3 


< 


i 


S 


3 


I -- 2 = -S -5- = 


22 09 

22 57 
1374 
10 81 
9 65 

9 91 
9 02 
711 
7 71 

5 25 

6 67 
4 14 
3 35 
2 88 
1 53 
3.B5 


1 i 

z 


§ 




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§ 


«- in r-^cO'^ i-cOTj-to'^ to to c^ T- ■,- ^ o r^-oco-q- r-<N<or~in co <d -^ C4 -^ 'n- 


1 f 


& 




1 s 
1 i 

o ^ 


E 
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i 


(*) r- o)Oa)<D (NcntDin-^ en <d t~~ en '^r to <d rMfjr-oD t-'<TO)m'^ r^ id r~~ at -^ tn 

CO r-T-t-(N CMrOT-T-^ fsJ^^-^TfO "^T ^rsjt-fN Ot rt -r- r- ^ r^ t- f- ^ Ot y- 


1 1 
z 


f 


t_ o> o><DcO'- cMaDinT-">g- t-r>jir)i-(D to t- o(D'^t- (oroinT--^ T-cNin^<DCM 


1 


1 


i 


f 


GO '-D CDOLOin cnojinuDoa r-a)(Noco en t- mono {dc-iot--^ T-uitnuno^cT) 
CM -J x~ oi IS} r~- in"tjrsi(N"^ ■'jco'omtD oo <d CDincoo) (oi--m"^rm mor--r^<Dr- 
CNJ -"^ u->'-00 i-r-cncBr-- ot^r^com cm O mojinn (N'-0>a)r-~ ocor-a3roro 


E ^ 


£ 


in (o T-tDcoin cor-'^'^T- ■^'inf-oo cm cm commo mr-j'^tocN ■^(Ofsfni-rt 
CD o Ln(D'>-in f^r--.<ocoo-> fMoroor- cm co r^-^-^iO ■'tCDr-cofO fNOcocnr-'V 
■r^ Tj a> CO CO (O coco<Dcoin aamcointn cm (d tnt^^-o 0)co<D<D(n coin<DLntr>fo 


i 


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1 


o h- *-co"^co oi'.-cni^co cDOinoh- ro "=r cocor-a> i-o(Nocn oa>(D*-r^<n 
^ en 1-ocnt- ^-^f^cNo ma)0<Dco cvi in -^ oi id t- T-r-oono tDOOtocnin 


e 1 


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<n OD cMin-^roD <oa>cncOcn cj>int^T-'<T oo .- •^xcoin'- corgr-coco OTin-^rMinto 
in OJ COCNCOh- CMCOT-<Dr- 0)(DC0OtD 00 'D (NOIt-O (Omi-COr-- 0)(0aDO<0h-; 


< ^ 


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^ PI ocDcoin r-.t-inco(D cocoooo tn o otoor^ ^^inajcn coeocMoo-r- 

h- (N <DCj>o<D ocoin-^cD inrM"»(N(D (N (O O'^cnrM incoin^<D inrM-^fNton 

1^ 1- (Dor-co i~^corMCN r-~.(Dcoo)a) ob -^ cnr^oii- i-t-oocmcn r^(Dcoo)cnoD 

■^ cDt-^-i- rsicN'^rgrM cotOTTin^ en o>rsj.-rM CMfN^fMrM cocO'^io^^ 


1 1 


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en o r-'M^rgin eNh-cooDr- cocnoi-^co ^ t- otomco or-CDcot^ cooir-M^cooo 
<T> O) cdt-'^O) cninoincM «-r-ocoo) in co o'sojo) inmomcN r-r^^-cocno 
m n *»coinin co O) lo o a> tDin-vtocN to in cncooDr- a>0)<ooo (om-^eotNiri 




■o 


1 
1 




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U OOO OOOOO Or-i,-i"0 

c ooq pp_ooo ooo°m « 
irt Vino inoooin oojin^l= *: 

-o u^Stj-o tj-otj-o-o -occc° £ 

1 111 i i i i 11 i 1 i i 1 i 


O oo OOOOO oooo 2 
O OOO OOOOO Of^c-)0 o 
C OOO OOOOO 000°a, ^^ 

^ '-'-ino inoooin or>ji/i'-^ i/f 

1 1 § 1 ?■ 1 s 1 Is R i 8 1 ! 1 



Basic Tables 



51 









































































(D CO 






■^00 


CO O) 


r- 


CO 







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G Ci 


s 










1 











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1^ 


CO ff) <D (D TT 


in CO CO 


in -.- 


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f^ 


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CO 00 


CO 


CO 


CD to 


^ 


in 


to CO 


in 


*- 


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■g 






































































in CD (D 


ai 

















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to CM I-- 


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CD 














































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h- 














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to fN 










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(D CO 

































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cr> 




























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to 


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fD 


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in CO CM 




















CO 
















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Q 


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o 


















































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CO 


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(D in (N 


CN 


m 


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CD 


CD 


CN in 


Q 


CD 


r- CO 


in 


to 


CD in 


rv. 


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^ 


1 


s 

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s 


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s ^ 


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S m 


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s 


S TO 


S 




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r^ 


s 








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iti 










































































































































































































































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52 



Individual Returns 1994 



o 






^ 


£■ 




8 


8 8 8 § 


8 8 8 8 °> 


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CD ■^ 


h- 










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8 8 8 8^ 


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in ^ 


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0000 


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CO 


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g? gj g? ^ ^ 


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f-- OD TT 


in <D to 


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s s s s 


CO CD CO in CD 

(3) (N in in 


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c 

























































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CO (N t3> «D 
















Tf to 0> CO 








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to 


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r- ^ ^ r- CO 


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tA 










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tA (A M 1)9 faO 


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in' lu "o -0 


T3 T3 TJ T) -D 


TJ 




c 




















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C C C = C 


C 3 


3 











ri TJ c c 


C C C C C 








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c 


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in 







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> 






CM fM CO -^ in 
































trt 


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w 


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1- 


















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Basic Tables 



53 













































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Basic Tables 



59 



I ^ - O) O) 

E ■ 

'-Q '^ 01 Tf oot-co '^ ^ CO ir> CO tOT-oa>o r^ o <-cno^ oiif)eo<oiX) r-'-oo/oo 

Cp ^ O (N fN'-'-T- ^(Ni-^i- i-i-i-i-O O CO CO(N<NOi t-CN«^t-i- T-r-i---0 

o 5 ^ tn o (NtN'-r- cor^cD^to ^(0(0^-10 10 o coG)Tin incntnm^ '^intDr^ojo 

■^ C ^ O O) Or~(D^ ^COtNCNT- (Nr-t-T-O O 0> r-ni-^-l/l ^(OCMtN^- (Ni-'-'-O^ 

E - 

3 ^ f;^ ^ o oj^fOi- i-tor-on (Dor— fN(D h- o i-^a>cN •-(or^oro tooir— (Ntoo> 

^ c ,- ■r- o) incnco^ mcDir)r-<D oocMcor-. *^ en r-mco^ in<oior-(D ooojcoh-oJ 

o c ^^ CM o or-0(N mtor-O'T -^ en ID ic CO ■^ o r^r-<DaD i-r~r^O'^ mco'DCDcocM 

8 iE ooSc>:e ooSo- 

c -o 00000000000 :o oooooooooooS 

:o OOOOOOOOOfind -U 000000000(-,^0 o 

irt C 00000000 Q-ggO ^ C 00000000 Q-ggo -Is 

g in '^- u^" o un o o o u^ o cm m t-^ ^ 1^ ° m' o" id o o o u^' o cm in -r-" 2^ yj 

O) _: o O^WW b^MCAWtO W^,_i_E *'. S O^Sw> W»ti»6»WW W^._w£E 

lA ♦* (iJ ^T5CC CCCCC C3330 3 Ji) w"^^*^ CCCCC £3330*- 

^ tfl" to '-§^^ 33333 ^0009 tu to --i^^ 33333 ^OOOgii 

TJ c 3 Ol^OO OOOOO OOOOR •- 3 D^OO OOOOO OOOO*^-!! 

(13 i_ -"--OOOO OOOOO OOOOO A, .=.T3000 OOOOO OOOOO ffl 

^ 3 ^ COOO OOOOO '^ooo'^ ^ ™ COOO OOOOO Ooo'o"*^** 

° flj Q ^ p. o in' o in o" o" o in o o o ° -^ ™ ^ P. o' in" o" in o' o o in o o o ° 2 

If) < i2 z 



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Individual Returns 1994 



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64 



Individual Returns 1994 



1 


1 

i 
a 


E 
< 


1 


IT 
IT 


•18,288 
61,936 
80 166 
146,468 
166,922 
124,325 
127,011 
88,436 
769,671 
•4 707 
56,094 
69 738 
134,721 
164 639 
124 325 
127 011 
88 436 
45,880 


1 1 


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2, 


5 


347.666 
2,590,389 
12,142 930 
23 283 535 
33 058,861 
30,934,856 
55 096,853 
71,394,712 
219,051.286 
347 635 
2 478,365 
9 141,317 
17 475 645 
32 215.180 
30 901 ,577 
55,096,853 
?1, 394,712 
9.798,516 


1 1 
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to" (N 1-" <D CN K CO r-- in < <M CD" CO IT) (N h-" u-> o> 


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S " S £ !8 fe K g S S - "■ S S S S g S | 


1 ^ 
< 


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a 


■•- ifiOJ'.-OO'^r-rM o ■^CNtDinO'^r^CN ^ 

lo coOT-^f-cotncn"^ ^" cnaiO)i-(oinco^ o' 
■<3- fMLnT-'<3-(Dcooc» o> • r^c;)i-tDcooo> lo 


o 

1 1 
E 1 


g 


2 ^SiiiiS« S S^liRSS^ S 

§ s s 1" & § g 1 § i 1 1 a § g 8 i s s' 

<0 r) -I ^' (O en CM' CN <N « .r- .- (N (N M (N CM -f 


ii 

z 


a 


o oo'^oor-oin « tDi^inrMor^oin ^ 
cm" ■r-" T-" V r-' en <D o co" co" CO CO (D in" en <d" o" to en 


1 ^ 
II 


1 


§ 


S g S S S S'? g i i § S 1 § g § s 1 E 
^' s s s r § i i f s" i=" i S 2 k' 1 § 3 5 

< ^ ^ ^ v" <N- 


1 1 


E 
< 


a 


CM t-cocNi~tom(DO r^ ■^•q-cor-r-r^<DO v 
0> T-r-cOrOh-OCOfM 0_ OOCOtDCMrMCOCM oo_ 
ai ■^ CO CD G> CD O) CN CO t-" tO ^ U^ CO ^ CO CM CO OO" 

o C4ir>(0ir)ocsit^r^ in ■<ror--inr-."«Tr-.i^ u> 
«n CN'fl-'q-oocnooj cm ococMi^tocoocN CM_ 
5 CO cj' in o CD o ■^ cn' in t- ^r' co' o -v' o ■^' cm" oi" 


o 
ll 


§ 


s: s S ^ s 5 s 1 £ 1 ? a S S s 1 1 ^ f 


.n 5 

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g 


m c:j>T--^cDoa)r-in en cor^-noco'^r-in to 
h- .-cMCJ)'<-co(Dini- o cni-(3>(Of--fMin'^ to 
to" in CO CO r~ f-" in" in ■^" o" cn co o en i-' cn m" -c^^ to" 
o cNinenr-ooino o in«-ij>Oh-oino o 
to" co" V ■^" CO CO cn' rN (N tn" i- ■.- cm (n cm cm cm' t-' 


1 


< 


E 


g 


CO r~.coo>i-r)a30<D r- ■ -aii-ncooos to 

R r- r s if g s z g s S f- g s ^ g ^■ 


1 
1 


1 
< 
£- 

1 


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g 


o • 'coino'^'^eof^ •cMcno'^'^cort 
CM inco-f-inoincM cocoT-moinm 

h-" o> O) 'd cm' (n r- o' t' 'P 'a cn cm" h~' id" 


1 1 
z 


§ 


SRRSsssssa sgg§ass 

S r r r^ y S S 2 S S f ?> S R 2 S :^" 


6 1 


g 


CO 'cocoi-tor^cooo ' ■(Dcn^cocMcoo 
CD cocDO'^cn'TCM r-cDo^cn^to 
CM CM in r- o CM '» 00 co ■^ r^ o cn ^j v 




t 


1 




c 


°- in o in' o o is *-"- in o' m o o *^~ 
C3 t- oj c^ m -^ o O'-cMr-jco^ tfi 

0«)T3T3T3"OT3E C o5JT3T3"OT3'oE gj 




■D 


e 

9 




e 
< 


oooooo ooooSo ■§ 

O'.-CMCMCO'T o Ot-CMCMCO-V W* 

liiiiiil 1 liiiiiii i 



Basic Tables 



65 





























3 


CO 


in r-- CD ■.- (D h- 


in 


^ 


m in h- 


(D 1- 


CD r- 
































CO 


to 1- CM (D 


"* ■>- 


































in CO <o o in -^ 


in 


in c;> in CO 


(D O 




































^ 


ui o ai r- 






























5^ 


S 






CO 


J r. ^ fN 




■^ in CO 
























E 
























3 




i 


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^<DC0r--T-O)tDi- 


^(Dcor^T-ojcoi- 






< 


















•a 










o 


COODCO^O^rMP^ 




























9) 






E 


^ 


c 


Jn S S S En (8 S ^ 


c 


incDcorMincoO'- 




° 




















3 






^ 


c 


CO (O CO CO in ■^ in 


c 


fo CO CO CO in -"J in 




E 




















C 










^ 


■.- CN -^ -^ CO ^ 


j; 


^ CN ^ ^ CO ^ 






























































i 




















C 




^ 
















3 






h- 














o 




















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CN TT 






i 


1 
















ro 


^ E 


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a 


s 






i" i s i 


o -^ 


i ^ ^ 


(_) 


CO T h- cn' cj>" ■^ 


CO 


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8 




















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iM -q- Ti -.T CO in 






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fj 
















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CO CO o o> T- cm" oo t" 

<0(OfMrMeOOO(0 


c 


o»-0)(or— (NO)'- 

CO' CO" O O T-" (N 03 ■T 
<OCDfNfMCOOOCO 


































in^oor^Oino 




in'-oo^-omo 
























M 


































5 ? o ^ 










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1- n T r-- CO T- 


■q- 


■^ 1- 




CO 






















c 








CO O O <D -^ CO 


to 




(D CO 


CD CO CO O 


o 


































to CO CO in 




■^' in (O oo" 
























CN 






CO T- in O) CO ^ 






r^ CD 


T- -y CO <* 






















■a 


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h- 


^ 


o in CO to -^j CD 


^ 


h* M r- 


T- O 


■^ C7> O h-^ 


■o 

0) 




















B 






















1 




















to 

3 






























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o in CO CN in 'T 




CO (M O fN 


1- o 




^ 












(O n f^J -^ ■>- 






c 








IS 




o o) o CD o r- 




CO O CM O 


CO CD 


1- r-- ^ o 


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g 


?■ 


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■^ 


O) ■^ ai ' 


o 


o 


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„ 


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CO CO o> T r~ CO 
CN (D CO" CO ai *- 


CO 


to l~^ O CN 


O CO 


CD (O t- O 








E 














J=I 3 




a 




C7> in ■q- ■«T O t- 




(D <D CO O 




s ^ s s 


O 


s 


1 






" 


CO o> ^ 


u. 








1 1 

z 


"" 




r- 




■^ 




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■r- T- y- O 


« 


S 






































N 








































(» 


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1 






















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I 


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(N 




t o in $ 








■ N 






























s 












(0 

E 


^ 


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OD 


in CO ^ CN O) ' 


„ 


in CD o o) ■ 




c 


1 


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g 


s 


1 g 1 g 








g 


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in ■>! r- I- CO 






r- 


€ 






















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s. 


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S R S S f 


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c 


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CO r- in r^ 

CO' (N TT (D 








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OD* 


c 






















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c 




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■ S g S 2 S 2 s 


s 


■ ■ S g 2 ^ ^ S 


s 






















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E 


Q' 


^ 


rsi CO o> in >- o en 


^ 


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^ 






















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■.- ^ rj a, T - 


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f^ in T- CO 






































f^ o CO in 






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r-~ CO (W -^ r-- o 










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CO 


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P in' o in o o 
















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] 














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s 




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o o o -2 


A a> 








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"5 ° o in o in o' o" 


2 


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* 


T) 


P. o" iri o" in o 


o" 


S -a P o 


O O 

in' o 


o o o 5 


(0 r 








2! 


Cini-i-rNfMco-T 


; 


Cifi^T-CNfNCOTT 


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D 


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66 



Individual Returns 1994 



Ml e 

I ° 





Q 


E 
< 


1 


732,555 

12,954 
27 936 
16 101 
54 001 

111376 
26 802 
20,531 
35,053 
51475 

8 878 
16783 
29,780 
49.438 
93.797 

97,866 
54 257 
3 245 
22 283 

708.053 

24.502 


o 

1 


i 


i 

< 


a 


323,927 

20.662 
•22,240 
•15 296 

•5,619 
•24,528 
•21,985 

18,462 
•15,162 

20,413 

•16,872 
•9 754 
•4,227 
51 717 
32 882 

39 388 

4 374 

•277 

88 

277,953 

45,975 




E S 


s 


f' T- .^ t^ CM rsi" o o <D r-~ to o T-" .- iri h~' in en ^' 


E 1 


1 


Tf .-OlDt- mOh~T^ CO^cnOlD OlDa)CN (N (N 

1^ f^Tin.- (OtOr-ioo OJT-ocnto ocNiNin r^ o 
«> e-~ r- in o in .- to m o> in m id <d oi in i^ t- o_ lO 




E 


E 


s 


to t^ ■t-.'t OiLDf.^ ' ai ' O) -^ T- o a3^coa> ^3- cm 

^T tD T- in aj C^ C^ fNCM<DO(OfMCnoO«Jm 
CTi" CO r- rg • a> r^ .^ ep ^' oi t" o" t t-' r^ in ro 


z 


E 
< 


1 


t^ 0)>-fNO> ix) r- ao lo (jt ^a>in.-oi <o a to at r^ o 
^ CNr-~(D.'T Gi <D en -^ r^ o^^io^ tor^r-O) ^ o 

cm' o o> CO cm co" in o in in cd o en *- en oo r^ <o ..r cm o> 
CO CM* T-iT r-i-cocom rvicoio^to t-inincn co ^ 




£ a; 

z 


e 


<o T- J- T- J- CO T- in 00 in cm' od V .- oJ ^' 


° ■/> 
1 5 
E ^ 
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g 


OD cncocifN incnioiDco OC~(00)»- ^CN^-IO lo to 
CD tOr-T-^ tDCMCMCDCD h-tD'Ocnf^ Oi CO ^ Ot tO O 

f>.' <o in ^ »-■ (O CO in in ^ to co en en <d cm to tn" i^' 

in''CMfM<Or-<nCM^CMCM^COtOCM CMtM 




1 


E 


s 


5 15SSS SR5SS SPSS? ?gSfe § 2 

(O (Dh--^-^ o>c3)cot-o co■■^■lJ^a>o toincor^ -- ^ 


I 
1 

Q. 


1 

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£ 


? 


T-" ..T CM O T o t- in .^' CM .T en 1-" 1^ .^ eo ^ cm' CD 
^oocMtooenenenento-^fOineM- (n -w- 
tOi-T-cMT-.- •..-- eOTf 




1 i 

E |; 
z 


s 


i^iU S^SSS SPBSS -^ S S" 


1 i 


£ 


cd' o cm" ^ r- cm' t-' ^' t-' cm' to' r-' r~' to" to to' * to v" 
»-»-rM^CMtorMtototo^'*T-«-« tom 




S 


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3 

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< 


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U3 T- "<» (N cn" tn r-. (n" cd r~-" (n in in t- co to" (O <D r\ *ii f- 
r^ a)cocon (Dio»-r-in coininrMT- ^o* j- m ^ 


o 


1 i 

z 


5 




1 i 


S 


CM 'DOinco (Di-mcNoD inm-^too i-cotor-- o « 

O 5>OTjr- ^<Da3^0 (NOOO'- OO*"*" «> tO 

to CO in r~ 1- o fM f- r-' T- o (n' »- ■^' ^" co «- lo" i^' 
a>fO(oeofOfoco'^(NfNrM'-r-ini~ -r-r*- 


1 
1 


T) E 5 
< o £ 


S 




1 ■" 
i i 


E 
< 


g 


cn r^or^<£> in<Dr--'^f- inoin'^cn lOOcDco co «> 
(O oco-^fN 0)inr.icj)(D T-Oi-or- -n-cococo « od 
CO cococDO) i--i-~ocoi-~ inm^or- r^-ij-r.,^ lo r- 
<j> (N CO r^ CO h- in o cm r- r- in <d r-" <d co' to %- i- t-' r-" 
(M • T-T-Tcoininin'^cocMh.'^i- o<n 


E 

Q. 

F 


1 £ 

E o 5 
Z - 


£ 


(W O) ■.- (N <0 T- f^ (D -V ^ n fN <- ■^ (N CJ UJ 


1 i 


^ 


1^ ocDoDco o-^cooDCD r-i-cDino) -^o^o en oo 

O CO(DCJ)CO eOCM^-tN-'r CN'3'CT>h-CO h-CMi-O) f^ CM 
00 OfOI^^ COOTOI^r^ nOCNi-<0 COOTCO »- ■- 

CD in ■^^ CO co" ^" co" ^' r-' -9 r-' ih ^r' cn" i^" (D -v' to to 
oo T-cN^'voooofNOCJiino'V or^ 


3i 

C 

i 

i 


1 




o 

o§8 ggggg ggggg |gg 

o o S S o o So o o p S o g g o «, s 

o^a sgs§« sffigse SSS5 I 


1 

F 




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8 

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■D 
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m 




o ggi. 
ggg §§§§§ §§§§1 il§„ _ 

M ih o in o in" o in" o in o m 5 cm in r- 2: f 


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F 




< 


1 
1 

5 


§111 mil mil 111° 

iiiiiggii iiiggiiil : 


JS 
c 

z 


1 

E 
1 
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slii §§i§§ §§§§§ iiii J 


i 
1 

z 



Basic Tables 



67 



= 3 

75 c E 
u S 



•v 


E 
o 


1 


h- 


u 

c 


o 


^ 




re 


0) 


M 
(A 


s 


J3 


O 


,s> 



1 
ll 

1 1 


c 

i 
< 


a 


368,878 

-139,603 
•3 289 

•18,325 
•5,616 

•41,044 
•4,880 

■•23,485 
-•4,479 

-•17,004 

■•18,219 
•7,434 

•11,043 
28,541 
•9,492 

220,651 
92,528 
78 497 
71 776 

474,042 
-105,164 


i s 

5 " 


1 
E 


^ 


s 


•4 300 
21 651 
36,200 
•21 927 
47,782 
57,799 
•44,924 
31,801 
•7,948 
•51,032 
•43,824 
•19,359 
30,791 
33,158 
86 396 
•3,717 
•1,296 
13,338 
396,190 
161,051 


I i 

I I 

z 


1 


T-' ,- ^ \ri T- CO rM en c^ to in <*l' (D iri >- »-" >-' ^' oi 


1 i 

E % 




ifiliiiiiiippilP'li 




E 
1 " 


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^■■■■§S|''§'gS'''S" 


e 5 

5 < 

S 1 


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s & £ SisSI SSSS5 gai§ is 


1 i 
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S (N CI (N 5 in 5 ^ 


° 

1 i 

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PT 


1 ^ s ■ ||S|| s§||| SKs;;^' es 


T3 Q) 

m E 
^ c 
Of 


§ 
E 
< 


s- 


g s s ft s s> !s g s s 5 R s "? '^ ^ ■■ " S 5; 


1 » 
II 


E 


i 


h-tN<D<o(Dr>jir)a)c^(otcinr^^oa) • or- 
« tN ■^ r- -c Tf ^ cm' in in r- V to o O) ^ ic r-" 
0'*«-a)(n<»rM(Dcof--inr-~ino>' • mid 


il 

z 


§ 


S r 2 S S S S S S S ? S t" i?" ? - - £ s 


z 


i 


CD rMinr~(D ■«i-(0(Da) tDO)(O^^T in ' ai ■ ooo 
oa3(nooc3)Ojin(0(D<DO>ocofM(o <n (nr~ 
r^T-<DeOT-i--^r^r-a)oo>*Ta>otc • (do 
o' rvj r~' ^' o> t-" ai a' iri ^ <d oi ■^' cn «d • lo' 3 
orN^^^T-»- •" m^r 


Q. 1 


i 
< 


^ 




E 
E - 


E 
< 


s 


{D ^(DtD»- 0)inc^r-~T- a)a)-^in^ ctjido^ ooo> 
m r-^00 ^or^in(o tccMfMinr- (O^TO NCM 
01 f-ino)^ loor^cOfN »-o>ino(D ^r-», co «^. 
cm' in *- CN r-~' CM o> cm' co (o' cm ^ ^ uV en r~ • t- cm' 


1 1 
z 


s 




1 i 

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§ 


ID (Of^OlCn IDCDOlDt- f-T-CMCJ)CM CM- ^* lAo 

oCMT-CDOotn^-'-ajCMi^cscor-^ • ^o> 
*-' T-' (N cj) m CM en cm' (O 0' id cm' * *-' i-^' »-' 0" 


S O 


E 


g 


3 r- fq g S § ■fi S S p r'" p ^ s f ? ? ■ S S 


ll 
I ^ 

c ^ 
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1 ^ 


s 

E 
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f-' T-(D^OCT»5'* 


E 1 
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5 


■r- in-<j-(D(N f-cDoinin --Tinh-inco ojin to -t 
^ • M T-' fN ^' r-' o" r-' in jr K as jr* « tp * g m" 


1 i 


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, - -■ 


1 

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oooooooooSSooggo 2 

O O O p O O O p p O O O o O O ° fl, -=2 

RinoinoinomomoinofNini-irS - 
Ot-cM (Ncocn-^j-T inin<Dr-T- faot»t«0 o 

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E 
2 

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I 

< 


oSt3T3 T3T3-D-D-D TJ-DTJ-aTJ C C C ° CflJ 

■D ° in in in in o in" o in o o o °- 3 ra 
cin^i- rMtNfotoT ■^ininor- ■.-fMin'- ra^ 



68 



Individual Returns 1994 









1 


c 

3 


_ 


. 






o o 


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82,241 
156 454 
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162 489 

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76 



Individual Returns 1994 



2 
1 


< 


g 


11,106.436 

35 812 

56 644 

78,292 

160,758 

214,931 

315,428 

345,559 

468,918 

502,824 

557,480 

597,925 

575,417 

1,417,064 

1,408,620 

1 687,128 

1 236 310 

504 505 

942 820 

10.724.340 


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2 1 


1 
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1 


! 


171,468 
939,552 
1,899 734 
4,150,528 
2,619,903 
4 168,214 
3,712,913 
4,200,635 
4,420,939 
4,977,168 
4,163,450 
5,978,344 
11,484,184 
12823,914 
14,391,355 
4,074,216 
899,435 
638,312 
82.039.092 
3,675.173 


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Basic Tables 



77 



u 

3 

■o 

Qui 

■oils 

E o 
«9 

^ * I 

111 



« o ? 



0) V) SI 

n "5 = 
l-< < 



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-126 267 
-59,514 
-223,639 
-81,391 
-56 628 
46,091 
-26,059 
■258 108 
-237 722 
■97,953 
■114,888 
-161 774 
-429613 
359,623 
-260,598 
326,338 
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276703 
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26.569.038 

32,010 

118,006 

289,256 

674,078 

749,171 

742,884 

879,858 

1,071,703 

852,159 

809,912 

961,621 

1,047,723 

2,333,263 

3,295,741 

6,584,388 

4,596,389 

950,721 

580,155 

25,577,587 

991,451 


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Basic Tables 



79 



55 = ? 

E o f 
« o I 

111 
HI 

0) o ^ 

oj aj ;; 

w "o = 
I- < < 



















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tf> -T- (D f~~ Oi 


m %- ■^ f- 


5 § Ed 


in ^ in r- CO r^ 












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■^ CO i- TT 


r- to "!* CD 


S i^ CM CN § M 














t^ CM 1- f-- CN 


cj) r^ ^ <D cj) 


CO a> in r- 


1- CO CD CO to 












■•- (N CO CD CO 


CD (N -tr h- -- 


to in CD -^ in 
















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CM CO r- O) -T 






in CO ^ CO m 1^ 








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r^ »- CD CM CD 


2 fe S o> S 


TT CO CO CO r~ 


g r- ^ 5 P! 








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s '^ "^ ^- 


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r- -c- CN r~. CD 


in «- CD T- in 
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r^ "^ in h- 

tD to CM fN tn 




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1 

■a 






1 1 


§. 




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2.078 
1,997 
2,017 
4,543 
3,877 


3,016 

801 

130 

63 

27,569 

1,367 




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5 


1 1 


a 


0" 




770. 

822. 

751, 
1,715, 
1,425. 


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cm" 0" r^" (N CO 0"^ 








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CO CM h- CO r- in 










CO r- CO in CD 


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co" CO CD in CO 


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80 



Individual Returns 1994 



Dug 

■oil 

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E o f 

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f 51 

CM « ™ 

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1 


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R 


12.6 
00.7 
07 4 
796 


13,1 
81 8 
61,5 
17 7 
23,2 


89 2 

29,1 
70.6 
288 
39.4 


46,8 
92 5 

44 5 
35 7 




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3 


CO S En CN 


§§i^S 


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CO -fT r^ CD CO 


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7,35 
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5,30 
6,01 
3,68 


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0,29 
5,33 
4,67 


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Basic Tables 



81 



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 sampies--money amou 


ts are in thousands of dollars) 












All 


Joint returns of 


Separate returns of 


Item 


returns 


married 


persons 


married 


persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 


33.017.754 


2.342.834.158 


22.683.715 


1,856,458.378 


918,524 


47.359,370 


Salaries and wages 


29,258,636 


1,735,627,968 


20.868.854 


1,395,354,389 


829,640 


33.497.962 


Taxable interest 


27,740,088 


68,912.123 


19,802,158 


46,737,905 


629,145 


1.943.704 


Tax-exempt interest 


3,044,232 


37.921.146 


2,051,789 


24 442,952 


56.163 


1.091.943 


Dividends.. 


12 877,739 


56.779.314 


9,307 090 


36,990.743 


253,302 


1.453.695 


State income tax refunds 


16,042,023 


11 106.436 


11,526,806 


8.491,597 


432,106 


226.963 


Alimony received 


190,641 


2.854574 


22,553 


84.422 


•5,873 


•66,038 


Business or profession 














Net income 


5,322,864 


126.313.014 


4.371.826 


106.049,376 


87,660 


2,010.604 


Net loss 


1,833,501 


10,177.882 


1.475.504 


8,457.722 


29,867 


149.028 


Sales of capital assets 














Net gam in AGI 


6,915 939 


115,941.180 


5.000,928 


87,927.522 


128,269 


4.085.309 


Net loss in AGI 


3,228,284 


6.283.169 


2,272,786 


4.444.031 


53.877 


58.627 


Sales of property otfier tfian capital assets 


952,591 


-1.206.059 


745,207 


-1.028,073 


9.383 


24,292 


Taxable IRA distributions 


1 716,795 


17.553.171 


1,237,046 


13,664.227 


35.936 


303.003 


Pensions and annuities in AGI 


5,950817 


85.714.264 


4,113,911 


62,198.054 


85.019 


1.024.915 


Rent and royalty 














Net income 


2,944,640 


30.718.063 


2.231.412 


24,398,748 


41.213 


533.362 


Net loss 


3,336,364 


21.730.419 


2.528,133 


16 863.590 


36,953 


288.235 


Farm rental income less loss 


199,132 


1.255.311 


148,050 


860.395 


2,287 


14.531 


Partnersfiip and S Corporation net income less loss 


3,712,408 


114,841.554 


2,911,891 


95,787.506 


75,734 


2,592,287 


Estate and trust net income less loss 


309,006 


4,635.814 


191,484 


2,259.110 


11,776 


244,852 


Farm net income less loss 


644,376 


-3.303.945 


536,333 


-2.803.149 


12.990 


•84,268 


Unemployment compensation 


2,440,525 


6.982.618 


1,907,284 


5.477,314 


33,570 


83,120 


Social security benefits in AGI 


2,758,548 


22.152.323 


1.869.299 


16.215.316 


40,635 


365,040 


Otfier income less loss 


2.728.956 


15,981.143 


2.087.626 


12.150.773 


34,471 


401,741 


Total statutory adjustments 


8.028,565 


26,569.038 


6.201,822 


20.569.944 


167.203 


658,141 


Primary IRA payments 


1 725,600 


2.727,132 


1,142,739 


1.817.541 


20.768 


28.804 


Secondary IRA payments 


957,319 


1,370,391 


957,319 


1,370.391 






Payments to a Keogh plan 


806,944 


7,382,831 


680,882 


6,296,354 


9.011 


81.521 


Deduction for self-employment tax 


6 657,970 


8,286,022 


4,657.086 


6.955.438 


98.310 


124.790 


fvloving expenses adjustment 


446,574 


982,815 


330.666 


760,210 


•6.814 


•14.301 


Total Itemized deductions 


33,017,754 


493,654.068 


22.683.715 


372.933,392 


918,524 


9.142,682 


Itemized deductions limitation 


3,378,041 


13.356.396 


2.873.556 


11.318.749 


155,400 


397,159 


Medical and dental expenses deduction 


5,229,251 


26.378.356 


3.225.030 


12,972,860 


145,819 


375,540 


Taxes paid deduction 


32.569.312 


175.847.631 


22,540.927 


137,079,199 


896,458 


3,517,979 


Interest paid deduction 


27.872.840 


197.240.013 


20.405.789 


154,847,766 


679.151 


3.540,404 


Contributions deduction 


29.848.727 


70.544.542 


21 139.450 


55,247,193 


739.036 


1.284.342 


Casualty or tfieft loss deduction 


225.085 


3.484.045 


139.877 


2,329,449 






fvloving expenses deduction 


132.453 


447.892 


91.875 


329.955 






Total miscellaneous deductions 


8.475.787 


33.067.984 


5,441.195 


21.445.719 


206.803 


783.725 


Taxable income 


31.341.641 


1.656.475.262 


21,762,933 


1.317.144.897 


889.442 


35.271.246 


Total tax credits 


4,504,124 


3.916.218 


3,605.085 


2.996.502 


35.757 


150.366 


Child care credit 


2.910.455 


1.232.007 


2,562,303 


1.075.399 


•15.775 


•4,478 


Credit for the elderly or disabled 


•10.843 


•1.174 


•36 


•7 






Foreign tax credit 


999.986 


1.472.989 


718,866 


1.028.291 


17.832 


119,331 


Earned income credit used to offset income 














tax before credits 


398.010 


118.423 


167,504 


45.731 






Minimum tax credit 


65.060 


356.522 


51.881 


278.541 






General business credit 


217.189 


577.777 


170.178 


452.099 






Income tax after credits 


31.072.137 


376.158.468 


21.634.799 


300.296,980 


887.588 


8,709.087 


Alternative minimum tax 


325.165 


2.049.596 


224.496 


1,557,515 


26.451 


104.284 


Total income tax 


31.063.491 


378,208.064 


21.640.405 


301.854.496 


889.601 


8.813372 


Total tax liability 


31.547.691 


395.524.123 


21.961,232 


316.378.349 


899.550 


9.078.010 


Total tax payments 


32,016,852 


412.169.172 


22,195,805 


325,214,114 


886.707 


8.868.191 


Income tax vnthheld 


29,774,230 


299.612.691 


21.035.867 


237,879.886 


840.468 


5,807.927 


Estimated tax payments 


5,542,904 


94113368 


3 771 771 


72.906,146 


105.959 


2.369.233 


Overpayment refunded 


21,197126 


43,834.796 


13.945 457 


30,816,930 


523,918 


711,172 


Tax due at time of filing 


9,860,677 


39.561.378 


7,522,104 


31,510,330 


359.652 


1,269,317 



Footnotes at end of table 



82 



Individual Returns 1994 



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 amou 


Is are in thousands ot 


aollacs) 












Returns 


ot heads 


Retu 


nsot 


Retu 


ns of 




of hou 


eholds 


survivinc 


spouses 


single 


ersons 


Item 
















Number of 


Amount 


Number ot 


Amount 


Number ot 


Amount 




returns 




returns 




returns 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 


2,049 436 


91,849.023 


28,109 


1.302.186 


7.337.970 


345.865,202 


Salaries and wages 


1,921.247 


77,404,801 


21,567 


905.519 


5.617.328 


228,465,297 


Taxable interest 


1.371,278 


1,484,610 


19,350 


87.378 


5.918,157 


18,658,526 


Tax-exempt interest 


79.774 


852 669 


•2,909 


•6 214 


853,596 


11 527.369 


Dividends 


472.813 


1.148,216 


16,969 


78.142 


2,827.566 


17 108,519 


State income tax refunds 


972 116 


577.451 


12,429 


6.238 


3098.567 


1,804.187 


Alimony received 


67.175 


1.153.598 






95.040 


1.550,515 


Business or profession 














Net income 


149,993 


2.987.726 


•2,068 


•10.075 


711,316 


15,255,232 


Net loss 


75,490 


350.962 


•41 


•3.941 


252,598 


1.216.229 


Sales of capital assets 














Net gam m AGI 


250,430 


2.236.745 


10,351 


47.802 


1,525,960 


21 .643.802 


Net loss m AGI 


106.200 


188.537 


2,976 


8.392 


792,445 


1.583.581 


Sales of property other than capital assets 


28.079 


-44.801 


•1,333 


•-6,237 


178,588 


■151.240 


Taxable IRA distributions 


67,306 


492.002 


•1,274 


•2,675 


377.233 


3.091.264 


Pensions and annuities in AGI 


259,755 


2.372.277 


•5,951 


•65,362 


1.485.181 


20.053.656 


Rent and royalty: 














Net income 


82,982 


597.730 


3,599 


45,407 


585.435 


5.142.816 


Net loss 


160,665 


914.387 


5,390 


32,158 


605.223 


3.632.050 


Farm rental income less loss 


•2,397 


•4732 






46.398 


375.653 


Partnership and S Corporation net income less loss 


93,607 


2,692.999 


3,298 


82,269 


627,878 


13.686.493 


Estate and trust net income less loss 


7,550 


244.461 


•2276 


•15,347 


95,921 


1.872.045 


Farm net income less loss 


20,322 


19.370 


•382 


•3,496 


74,349 


■439.394 


Unemployment compensation 


111,800 


330.980 






387,872 


1.091,203 


Social secunty benefits in AGI 


35,695 


186.585 


•1,367 


•1,959 


811,551 


5.383.425 


Other income less loss 


108,908 


663.142 


•1,125 


•15,656 


496,826 


2,749.832 


Total statutory adjustments 


285.486 


1 037.317 


8,263 


13,529 


1.365,791 


4.290.107 


Primary IRA payments 


71.402 


113.379 


•4,733 


•5,297 


485,957 


762,112 


Secondary IRA payments 














Payments to a Keogh plan 


13.411 


164,984 


•39 


•884 


103 601 


839,088 


Deduction for self-employment tax 


160.235 


210.339 


2,645 


1.754 


739,694 


993,701 


Moving expenses adjustment 


25,222 


67.126 






83,872 


141,178 


Total itemized deductions 


2,049.436 


24.692.256 


28,109 


385,861 


7,337,970 


86,499,877 


Itemized deductions limitation 


62.590 


211.386 


1,177 


3,834 


285,319 


1,425.268 


Medical and dental expenses deduction 


412.239 


1.249.580 


•1,359 


•4,486 


1 444,804 


11.775,790 


Taxes paid deduction 


2.023.175 


7.624.214 


28,109 


162,382 


7,080,642 


27,463.857 


Interest paid deduction 


1.748.339 


10.870,975 


26,439 


159 457 


5,013,121 


27,821,412 


Contributions deduction 


1.868.583 


2.521.802 


23,530 


49,097 


6,078,129 


11.442,108 


Casualty or theft loss deduction 


36.588 


271 ,887 






43,932 


854,114 


Moving expenses deduction 


•10.127 


•42,631 






25,349 


63,915 


Total miscellaneous deductions 


663.372 


2.322.454 


7,828 


12,137 


2.156.589 


8,503,949 


Taxable income 


1.926.395 


56.382,005 


22,275 


826,680 


6,740.595 


246,848,434 


Total tax credits 


527 349 


280 274 


•2,589 


•2,444 


333.344 


486,632 


Child care credit 


318.102 


146,632 


•1,293 


•695 


12.982 


4,803 


Credit for the elderly or disabled 


•3.362 


•807 






•7.446 


•360 


Foreign tax credit 


25,050 


40,999 


•52 


•10 


238.185 


284,359 


Earned income credit used to offset income 














tax before credits 


209,640 


70,994 


■1 128 


•462 


19.739 


1,236 


Minimum tax credit 


1,401 


7.568 






10.909 


62,724 


General business credit 


4,664 


13.001 






40.483 


94.349 


Income tax after credits 


1,802,715 


10.892.488 


22,274 


166,838 


6.724.761 


56,093,074 


Alternative minimum tax 


19.324 


44.495 


•45 


•576 


54.849 


342,726 


Total income tax 


1,802,754 


10.936.983 


22,274 


167,414 


6.728 457 


56,435,800 


Total tax liability 


1.830.444 


11 361 313 


25,638 


171,236 


6.830.827 


58535,214 


Total tax payments 


1.986.999 


14.260.270 


26,601 


184,418 


6.920.740 


63,642,178 


Income tax withheld 


1.913,725 


12.110.892 


24,937 


134,990 


5.959.232 


43,678,995 


Estimated tax payments 


142.382 


1.787.512 


3,951 


43,112 


1,518.840 


17,007,366 


Overpayment refunded 


1.724.838 


3,631,486 


21,196 


32.300 


4.981 716 


8,642,907 


Tax due at time of filing 


269,954 


820,230 


4.282 


22.475 


1.704 684 


5,939,026 



• Estimate should be used with caution due to the sn- 
" Data deleted to prevent disclosure of information foi 
NOTE Detail may not add to totals because of roundi 



all number of sample returns c 
specific taxpayers 



1 which it is based 



Basic Tables 



83 



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 amounts are in thousands of dollars) 













Nun- 


ber of 


Exemptions for dependents 


Size of adjusted gross income 


t^umberof 
returns 


Number of 
exemptions 


exemptions 

for 
taxpayers 


Total 




Number of 
returns 


Number of 
exemptions 


Adjusted gross 
income less deficit 


Total income tax 




Number of returns 


Amount 




(11 


(2) 


(3) 


(4) 


(5) 


(6) 


|7) 


(8) 


All returns, total 


115.943,131 


232,716,395 


154,817,923 




43,083,308 


77.898.472 


1,865,298,368 


29,395,936 


237,997,037 


Under $5,000 


15,585,269 


13,274,640 


9,559 835 




2,253,369 


3714,805 


■12,386,609 




4,750 


60,135 


$5,000 under $10,000 


14,235,099 


20,300,007 


14,407,348 




3,759 957 


5,892 659 


28 927 721 




30 539 


7,236 


$10,000 under $15,000 


13,464,909 


24,041,459 


16,438,308 




4,617 730 


7,603,151 


57 750 978 




422,268 


165,812 


$15,000 under $20,000 


11,410,889 


21,850.025 


14,827,573 




3,897,289 


7,022,452 


67,636 337 


1,096,557 


641.445 


$20,000 under $25,000 


9,663,350 


19,307,683 


13,104,067 




3,479618 


6,203,616 


77,990179 


2,935,279 


3.211.852 


$25,000 under $30,000 


8,121,017 


17,103,737 


11,356,048 




3,103,514 


5,747,690 


85,051,591 


3,010,919 


5.339.976 


$30,000 under $35,000 


6,383,825 


14,413,464 


9,498,602 




2,655,062 


4,914,863 


86,339 235 


2,628 952 


6,355,637 


$35,000 under $40,000 


5,629,936 


13,489,639 


8,945,863 




2 515 002 


4,543,775 


94,410,497 


2490,308 


7,787,001 


$40,000 under $45,000 


4,798,204 


12,186,112 


7,959,427 




2,218,576 


4,226 685 


94 199,330 


2,210,144 


8,181,350 


$45 000 under $50 000 


4,225,885 


11,403,930 


7,282 176 




2,162,104 


4,121 754 


102 498 721 


2,157,613 


9.378,059 


$50,000 under $55,000 


3,627 090 


10,065,884 


6,407,047 




1,909,910 


3,658,837 


99,949,834 


1,909,060 


9.554.350 


$55,000 under $60,000 


3,121,140 


8,959,212 


5,682,743 




1,736,258 


3,276,470 


99,616.255 


1,734,502 


10.107,758 


$60,000 under $75 000 


6,378,373 


18,820 560 


11,832,332 




3 563,052 


6988 228 


238.282,781 


3,561,294 


27,293,323 


$75,000 under $100,000 


4783,915 


14,151 430 


9,023,186 




2,760,024 


5128,244 


235.785,254 


2,756,083 


32,574,379 


$100,000 under $200,000 


3404 731 


10,060,790 


6,424,603 




1,864,029 


3,636,186 


244 434,936 


1,860,284 


42,783,954 


$200,000 under $500,000 


890,280 


2,660,244 


1,664,876 




484,000 


995,368 


138,878 886 




483,662 


35,150,475 


$500,000 under $1,000,000 


149,283 


434,644 


276,293 




73,026 


158,351 


49,034,295 




72,958 


14,929.006 


$1,000,000 or more 


69,935 


192 935 


127,595 




30 788 


65 341 


76,898 149 




30,765 


24.475.290 


Taxable returns, total 


67,619,446 


176.027.964 
56.688.431 


122,525,155 




29,395,936 
13.687.372 


53.502,809 
24,395,663 


1.729.319.208 


29 «■= o^K 


237,997,037 


Nontaxable returns, total 


28,323,684 


32.292.768 




135,979.160 




- 








Ex 


emptions for dep 


endents-continued 






Exemptions for children at home 


Exemptions for cfiildren away from home 


Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total in 


come lax 


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 


40,314,756 


71,687.909 


1.779.938.023 


27,419,748 


228.206,919 


828,386 


1,159,813 


43.469.540 


764,022 


6,450,078 


Under $5,000 


2,169,186 


3,520,762 


-11,817,921 


4,720 


59,481 


16,187 


31,692 


-416,343 


13 


59 


$5,000 under $10,000 


3,425,008 


5,370,481 


26,295,524 


22,688 


6,066 


28,123 


37,785 


211,052 


1,128 


171 


$10,000 under $15,000 


4 106,891 


6,643 031 


51,386,009 


187,400 


87,646 


66,509 


87,824 


843,870 


52,508 


21.887 


$15,000 under $20,000 


3,559,929 


6,273,751 


61,825,362 


861,020 


432,721 


47 832 


84,445 


816,828 


37,102 


34,530 


$20,000 under $25,000 


3,175,351 


5,545,677 


71,212,595 


2,632,158 


2754,618 


56,543 


79,730 


1,257,323 


52,681 


87,176 


$25,000 under $30,000 


2,859,046 


5,081,149 


78,381,895 


2,767,554 


4 833,386 


55,833 


74 896 


1,512,439 


54,732 


121,721 


$30,000 under $35,000 


2,479,263 


4,505,362 


80,613,267 


2,454,039 


5,845,824 


62,787 


92,635 


2,037,315 


62,226 


203.795 


$35,000 under $40,000 


2,346,327 


4,191,617 


88,084,827 


2,321,635 


7,120,508 


78,671 


115,816 


2,915,942 


78,671 


308.700 


$40,000 under $45,000 


2,098,913 


3,903,017 


89,129,964 


2,090,490 


7,632,712 


73,254 


92,686 


3,065,976 


73,254 


339,462 


$45,000 under $50,000 


2,064,436 


3,895,896 


97,903,586 


2,059,948 


8,882331 


45 420 


56,274 


2,133,154 


44,497 


230,983 


$50,000 under $55,000 


1,829,721 


3467 449 


95,790,847 


1,828,873 


9,079,973 


40,252 


54,929 


2,083,094 


40,252 


224,598 


$55,000 under $60,000 


1,685,848 


3 116,886 


96,725,312 


1,684,107 


9,748,896 


25,703 


33,828 


1,483,168 


25,703 


183,247 


$60,000 under $75,000 


3,452,116 


6,661,310 


230,922,833 


3,450,361 


26,304,909 


90,230 


117,057 


6,109,019 


90,229 


767.038 


$75,000 under $100,000 


2,680,916 


4,881,783 


229,118,142 


2,677,065 


31,580,168 


68,853 


97,318 


5,808,665 


68,853 


842,394 


$100,000 under $200,000 


1,811 920 


3 460 623 


237,631,913 


1,808,208 


41,529,208 


56,766 


78,911 


7,306,516 


56,763 


1,332,941 


$200,000 under $500,000 


469 111 


952,849 


134,760,652 


468,795 


34,122,265 


12,976 


20,228 


3,341,389 


12,965 


839,984 


$500,000 under $1,000,000 


70,977 


153,058 


47,695,046 


70,911 


14,525,542 


1,856 


2,893 


1,186,408 


1,854 


361,415 


$1,000,000 or more 


29,798 


63,210 


74,278,171 


29,777 


23,660,665 


593 


868 


1 773,726 


592 


549,977 


Taxable returns, total 


27.419.748 


49,274,164 


1,651,234,255 


27,419,748 


228,206.919 


754,022 


1,046,759 


43,127,841 


754,022 


6,450,078 


Nontaxable returns, total 


12.895.010 


22.413.745 


128,703,768 






74,365 


113,054 


341,699 






Footnotes at end of table 



































84 



Individual Returns 1994 



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



(All figures are estimates based o 


n samples-money amounts are i 


n thousands of dollars) 






















Exemptions for dependents--contin 


ed 










Exemptions for parents 


Exemptions for other dependents 


Size of adjusted gross income 


Number 
of 


Number 
of 


Ad|usted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total inc 


ome tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 


less deficit 


returns 






(19) 


PO) 


121) 


(22) 


123) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns, total 


1 ,766.236 


2,056.457 


67.443,910 


1,336.195 


7.236.254 


2.201.286 


2.994,293 


56.350.971 


1.214.029 


4.435,937 


Under $5,000 


28,438 


29,862 


■532,923 


19 


566 


101,695 


132,489 


108,061 


9 


135 


$5,000 under $10,000 


108,811 


115,534 


899,227 


3,362 


474 


307,398 


368,859 


2,359,156 


3,362 


524 


$10,000 under $15,000 


268 726 


315,791 


3,359,625 


107146 


30,246 


419,186 


556,505 


5,285,624 


88,269 


27,303 


$15,000 under $20,000 


190,951 


230 487 


3,329,625 


110,304 


97,805 


314,769 


433,768 


5,411,865 


115,282 


88,443 


$20,000 under $25,000 


220,082 


244,893 


4,898,181 


178,540 


231 ,623 


250,210 


333,316 


5,578,667 


213,123 


277,368 


$25,000 under $30,000 


159,318 


208,570 


4,378,960 


155,069 


238,640 


227,076 


383,075 


6,181,387 


214,710 


366,911 


$30 000 under $35,000 


141 847 


156,479 


4,622,542 


141,522 


324,909 


108,623 


160,387 


3,560,378 


108,623 


246,796 


$35,000 under $40,000 


96,475 


97,901 


3,650,963 


96,365 


316,764 


108,272 


138,442 


4080,361 


108,272 


363,527 


$40,000 under $45,000 


90,992 


102,671 


3,876,442 


87,018 


286,004 


80,955 


128,312 


3,415,694 


80,946 


301,744 


$45,000 under $50,000 


68.671 


85,556 


3,224,887 


68,669 


295,805 


59,346 


84,028 


2,809,852 


58,424 


258,709 


$50,000 under $55,000 


74,420 


81,126 


3,874,562 


74,420 


366,498 


44,118 


55,334 


2,309,043 


44,115 


237,701 


$55,000 under $60,000 


57,549 


70,400 


3,277,140 


57,534 


300,001 


44,943 


55.356 


2,572,412 


44,942 


245,405 


$60,000 under $75,000 


104,319 


121,731 


7,062,484 


104,308 


750,484 


76,941 


88,130 


5,042,537 


76,941 


611,153 


$75,000 under $100 000 


85,685 


109 707 


7,156,148 


84,890 


855,727 


31,260 


39,435 


2,559,809 


30 544 


311,285 


$100,000 under $200,000 


52,778 


66,023 


6,883,884 


49,875 


1,105,008 


21,511 


30,629 


2,808,858 


21,498 


469,691 


$200,000 under $500,000 


14,714 


17,000 


4,159,956 


14,695 


1,004,525 


4,144 


5,291 


1,185,133 


4,134 


296,767 


$500,000 under $1,000,000 


1.627 


1,798 


1,102,646 


1,626 


337,804 


552 


603 


380,151 


551 


118,432 


$1,000,000 or more 


835 


929 


2,219,561 


833 


693,371 


286 


334 


701,984 


285 


214,041 


Taxable returns, total 


1,336.195 


1,549.446 


62.043.323 


1.336.195 


7.236.254 


1.214,029 


1,632,439 


45,061,882 


1,214.029 


4.435,937 


Nontaxable returns, total 


430,042 


507,011 


5.400,587 






987.257 


1,361.854 


11.289,090 







' Estimate should be used with caution because of the sr 
NOTE Detail may not add to totals because of rounding 



all number of returns on which it is based. 



Basic Tables 



85 



Table 2.4-AII Returns: Exemptions by Type and Number of Exemptions, by Marital Status 

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







n 










Exemptions for dependents 




Numbet 

of 
returns 


Number 

of 

exemptions 


Number of 
exemptions 
for taxpayers 


Total 


Marital status 




Number 
of 


Number 
of 


Adjusted 


Total income tax 




Number of 


Amount 












returns 


exemptions 


less deficit 


returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 


115.943.131 


232.716,395 


154,817,923 




43.083.308 


77.898.472 


1.865,298.368 


29.395.936 


237.997.037 


Joint returns of married persons 


48,389,135 


149,720,382 


96,760,550 




26.977 525 


52,959,832 


1,537 435,021 


22,326,595 


211 944,084 


Separate returns of married 




















persons, total 


2,480,600 


3,593,259 


2,528,099 




694.365 


1,065,160 


21,082,590 


610,928 


3,085,606 


Spouse filing 


2,422.988 


3,442,580 


2,412,874 




672,629 


1,029,706 


20,399,779 


593,057 


2.989.313 


Spouse not filing 


57 612 


150,679 


115,225 




21,736 


35,454 


682,811 


17,871 


96.294 


Returns of heads of household 


15,108 446 


37,013,596 


15,108,446 




13,989,925 


21,905150 


274,069,203 


5,639,864 


18.911.780 


Returns of surviving spouses 


90 869 


242,121 


90 869 




90,869 


151 252 


2,285,483 


51,763 


217.023 


Returns of single persons 


49.674.080 


42,147,037 


40 329,959 




1,330,625 


1,817,078 


30,426,071 


766,786 


3.838.544 




Exemptions for dependents-continued 




Exemptions for children at home 


Exemptions for cfiildren away from fiome 


Marital status 


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 


40.314,758 


71.687.909 


1.779,938.023 


27.419.748 


228.206,919 


828.386 


1.159,813 


43,469,540 


754,022 


6.450,078 


Joint returns of married persons 


26,383.571 


50,766,197 


1,504.918,939 


21.831.841 


207,393,129 


357.321 


499.762 


26,342.907 


333,129 


3,914.022 


Separate returns of married 






















persons, total 


633,044 


954,822 


18,953,840 


550.126 


2,769,889 


45677 


72.923 


1.813.155 


45,361 


291.491 


Spouse filing 


612,237 


920,299 


18,330,437 


533.185 


2,683,264 


45.669 


72.915 


1.801,937 


45,353 


288.502 


Spouse not filing, 


20.606 


34,523 


623,403 


•16,942 


•86,625 


•8 


•8 


11,218 


•8 


•2.989 


Returns of heads of household 


12,513,587 


18,919,982 


242,288.910 


4,747,277 


16,515,386 


59,469 


81.190 


2,340,973 


46,480 


308.129 


Returns of surviving spouses 


90.869 


146,972 


2.285,483 


51,763 


217.023 












Returns of single persons 


693,687 


899,936 


11,490,851 


238,741 


1,311,492 


365,919 


505.938 


12,972,505 


329,052 


1.936.436 




Ex 


emptions for dep 


endents-contmued 




Exemptions for parents 


Exemptions for otfier dependents 


rviarital status 


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 


1.766,236 


2.056,457 


67,443,910 


1.336.195 


7,236,254 


2,201,286 


2,994,293 


56,350,971 


1,214.029 


4,435,936 


Joint returns of married persons 


810,134 


974,068 


44,255.728 


664,682 


5,298.965 


512.373 


719.805 


22,604 349 


403,411 


2,316,205 


Separate returns of married 






















persons, total 


13,509 


13,509 


494.589 


13,271 


70.536 


19.447 


23.907 


416,578 


16,081 


39,426 


Spouse filing 


12,566 


12,586 


446.090 


12,350 


63.857 


••19.447 


"23.907 


416,270 


16,081 


39,426 


Spouse not filing 


•922 


•922 


•48.499 


•921 


•6.679 






308 






Returns of heads of household 


854,624 


964,092 


20.569.251 


583,878 


1.627.944 


1.432.575 


1,939,885 


28,408,721 


635,486 


1.657.302 


Returns of surviving spouses. 


•4,280 


•4.280 


•127,497 


•4,279 


•8.285 












Returns of single persons 


83.689 


100.507 


1,996,845 


70,084 


230,524 


236.892 


310,696 


4,921,323 


159,051 


423,004 



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



86 



Individual Returns 1994 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income 

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











All returns witfi ea 


ned income credit 








Size of adjusted 




Adjusted 


EICs 


lanes 


Nontaxable earned 


EIC self-er 


nployment 


ElCe 


arned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 




me 


incc 


me 




me 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


19.017.357 


206,441 .998 


17,580,776 


187,411,397 


1,162,736 


1.403.602 


3,545,919 


14,887,765 


19,017,353 


203,732,023 


No adjusted gross income 


102,243 


■4.239,069 


57,290 


376,311 


3,761 


12,075 


79,188 


173,484 


102,239 


561,870 


$1 under $1,000 


409,040 


243,676 


352,708 


295,319 


•11 781 


•50.542 


74,521 


2,571 


409,040 


349.289 


$1,000 under $2,000 


646.046 


972,132 


590,171 


900.275 


•7,997 


•11,798 


97 440 


120,385 


646,046 


1 ,032 458 


$2,000 under $3 000 


847.229 


2,137,430 


765,951 


1,874,058 


•6,724 


•498 


145,809 


215,461 


847,229 


2,093,696 


$3,000 under $4,000 


858,114 


3,053,105 


763,640 


2,536.295 


•3,397 


•1,927 


173,397 


389,903 


858.114 


2,928,124 


$4,000 under $5,000 


968.013 


4,356.225 


856,120 


3,651,878 


•5.353 


•588 


192,602 


491,143 


968.013 


4,143,609 


$5,000 under $6,000 


1,106,145 


6.106.912 


967,244 


4,993,364 


•9.420 


•7,958 


249,954 


759,275 


1.106.145 


5,760,597 


$6,000 under $7,000 


1.116,062 


7.265.881 


1,005.051 


6,016,024 


30.717 


47,882 


223,394 


796,472 


1.116,062 


6,860.378 


$7,000 under $8,000 


1.261,883 


9.493.418 


1,122,924 


7,794,249 


30.323 


4,113 


271,881 


1,164,247 


1.261,883 


8.968.145 


$8,000 under $9,000 


1,353,888 


11.509,059 


1,236,053 


9,676,728 


•16.916 


•17,765 


250,057 


1,105,267 


1,353,888 


10.799.761 


$9,000 under $10,000 


745,095 


7,071,452 


679,614 


5,979,316 


28,775 


35.913 


120,013 


754,029 


745,095 


6.769,258 


$10,000 under $11 000 


789,162 


8,303,590 


716,760 


7,048,916 


26,896 


89,362 


148.414 


948,976 


789,162 


8.087,254 


$11,000 under $12,000 


773 846 


8,893,319 


741,148 


8,087,797 


69,417 


126.785 


110.933 


408.285 


773,846 


8.621,967 


$12,000 under$13,000 


798,477 


9.975,936 


734,408 


8,768 027 


81,421 


105.530 


152.720 


856 725 


798,477 


9.750.365 


$13,000 under $14,000 


809,345 


10,925 993 


767,266 


9 789,534 


83,973 


76.816 


136.840 


789,894 


809.345 


10.656.244 


$14,000 under $15,000 


803,721 


11.628,117 


776,079 


10,662,868 


57,356 


75.214 


126.386 


603,595 


803.721 


11.341.678 


$15,000 under $16,000 


780,185 


12.083,069 


750,463 


10,843,860 


64,954 


132.027 


121 606 


709,059 


780.185 


11 684.947 


$16,000 under$17, 000 


688,873 


11,367 144 


644,168 


10,029.590 


80,112 


92,663 


119.571 


884,166 


688.873 


11.006.420 


$17,000 under $18,000 


687,740 


12,030,703 


669,777 


10,952,760 


67,556 


97,802 


117 954 


601,692 


687.740 


11.652.254 


$18,000 under $19,000 


574,326 


10,622,892 


560,257 


9,880,491 


79,139 


107,926 


103.287 


411,989 


574.326 


10.400.406 


$19,000 under $20,000 


561,751 


10.945,272 


542.768 


9,835,033 


84.904 


86,935 


127.037 


695,428 


561,751 


10.617.396 


$20,000 under $25,000 


2.291.984 


50.585,995 


2.237.359 


46,431,917 


307.211 


219,251 


392,799 


1,942.997 


2,291,984 


48.594.165 


$25,000 and over 


44.190 


1,109,748 


43.555 


986,788 


•4.635 


•2,234 


10,115 


62.721 


44,190 


1.051,742 










All retur 


s with earned ir 


come credit-continued 








Size of adjusted 


Total 


earned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


s credit 


income tax t 


efore credits 


tax 


all otfier taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total 


19,017,357 


21,105,158 


7,756,112 


2.785,594 


3,265,323 


1,999.590 


2.790,584 


1,721.964 


14.653,664 


16.597,600 


No adjusted gross income 


102.243 


76.536 


•54 


•8 






68.346 


28809 


71,006 


47.719 


11 under $1,000 


409.040 


56.274 










31,569 


3.382 


389,908 


52.892 


$1,000 under $2,000 


646.046 


178.407 










86,090 


13,324 


599,716 


165.083 


$2,000 under $3,000 


847.229 


362.807 










113,233 


22.923 


766,041 


339.884 


$3,000 under $4,000 


858.114 


510.685 










132,484 


41.215 


785,252 


469.470 


$4,000 under $5,000 


968,013 


741,207 


•1.273 


•1.729 


•1,273 


•276 


172,302 


55.296 


869,136 


684.183 


$5,000 under $6,000 


1,106,145 


973.100 


•1.273 


•66 


•1,273 


•17,030 


216,829 


81,684 


985,179 


891,350 


$6,000 under $7,000 


1,116,062 


1.098.784 


314.468 


18.197 


•4,951 


•123 


213,221 


92,608 


1,025,481 


987,979 


$7,000 under $8,000 


1.261,883 


1.437,357 


450,506 


48.274 


384,469 


37,463 


189.027 


130,447 


837,105 


1.258,636 


$8,000 under $9,000 


1.353,888 


1,672,992 


485,886 


18.006 


473,253 


139,282 


158.645 


130,947 


859,162 


1,524.040 


$9,000 under $10,000 


745,095 


1.591,901 


41,999 


7.558 






124.137 


125,490 


740,325 


1 ,458,853 


$10,000 under $11, 000 


789,162 


1.733,157 


136,919 


10,388 






145.049 


161,687 


784,195 


1.561.083 


$11,000 under$12,000 


773,846 


1,610,309 


284,222 


46.037 






129,074 


106,069 


765,041 


1,458.203 


$12,000 under $13,000 


798,477 


1,542,539 


266,646 


80,123 






155.439 


152,356 


769,729 


1.310.061 


$13,000 under $14,000 


809,345 


1.449,113 


467,513 


147,499 






139.000 


139 685 


768,198 


1.161.929 


$14,000 under $15,000 


803,721 


1.295.666 


530,090 


205,356 


•1.274 


•136 


121,892 


91,823 


767,761 


998.488 


$15,000 under $16,000 


780,185 


1.126,983 


539,847 


267,558 


•5.763 


•922 


114,470 


86,446 


723,109 


772.978 


$16,000 under $17,000 


688.873 


909.327 


507,650 


246,544 


•14.720 


•3,009 


121.331 


94,681 


605,133 


568.102 


$17,000 under $18,000 


687,740 


783,803 


564,902 


336,186 


116.760 


18,831 


89.963 


51.749 


519.462 


395.867 


$18,000 under $19,000 


574,326 


554,615 


503,870 


296.639 


165.297 


59,975 


93.376 


42.816 


369.951 


215.161 


$19,000 under $20,000 


561,751 


451,355 


498,407 


294,716 


270.872 


121,163 


52.336 


28.526 


244.352 


128.113 


$20,000 under $25,000 


2.291.984 


946,837 


2,117,673 


759,315 


1.782.505 


1,555,870 


122,770 


40,001 


407.151 


147,521 


$25,000 and over 


44.190 


1,402 


42,914 


1,397 


42.914 


45,511 


•3 


•0 


•1 273 


•5 



Footnotes at end of table 



Basic Tables 



87 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 

(AH figures are estimates based on samples-money amounts are in thousands of dollars) 













Returns witfi 


dependents 








Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


ElCse 


f-employment 


EIC earned 


gross income 


Number o 
returns 


gross inco 
less defic 


Tie a 


d wages 




jme 




ncome 




ncome 




t Number 


f Amount 


Number of 


Amoun 


Number of Amounl 


Number of Amount 








returns 




returns 




returns 




returns 






(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


4,081, 16f 


19,058.99 


2 3,510.86; 


16.857.18 


2 31.212 


29.783 1 1.D14.7U 


2.517.070 4.081,164 19.404.034 


No adjusted gross income 


49,65^ 


-1,700,35 


2 29,07£ 


92,23 


3 -7 


• 


34,477 


64,101 49,650 156,340 


$1 under $1,000 


196,63" 


113,93 


3 153,80£ 


151,88 


2 -5057 


•25,614 55,818 


5,086 196,637 182,583 


$1,000 under $2,000 


312.08S 


467,17 


3 274.1V 


397,05 


2 -1.273 


•327 66,911 


79,933 312,089 477 312 


$2,000 under $3,000 


432,62; 


1,097,15 


1 362,57: 


888.60 


5 •3,362 


•138 115,50C 


170,462 432.625 1,059.205 


13,000 under $4,000 


433,45C 


1 553,26 


D 371, 73C 


1,221,15 


- 




113,187 


228,734 433,450 1449,885 


$4,000 under $5,000 


454,76 


2,024,08 


3 361, 33e 


1,501,17 


3 •! 275 


•97 131,48: 


394,840 454,76 


1,896.115 


$5,000 under $6,000 


537 46^ 


2,962,99 


3 441, 43C 


2,198,23 


3 •1,275 


•315 153,294 


507 084 537,464 | 2,705.637 


$6,000 under $7,000 


525,20 


3415,60 


} 470,25 


2,782,80 


3 n 998 


■2,369 120,646 


373 155 525,20 


3,158,333 


$7,000 under $8,000 


562,40^ 


4,228,09 


2 507,37" 


3,469,65 


< -10,966 


•92 


115,236 


382,226 562,404 3.852.801 


$8,000 under $9,000 


576,88: 


4,897,04 


3 539,17. 


4.154 37 






108,161 


311,449 576,883 4,465,824 


$9,000 under $10,000 
























$10,000 under $11, 000 


























$11,000 under $12,000 


























$12,000 under $13,000 


























$13,000 under $14,000 


























$14,000 under $15,000 


























$15,000 under $16,000 


























$16,000 under $17,000 


























$17,000 under $18,000 


























$18,000 under $19,000 . 


























$19,000 under $20,000 


























$20,000 under $25,000 


























$25,000 and over 




































Returns with no de 


endents-cc 


ntinued 








Size of adjusted 


To 


al earned 


EICu 


sed to offset 


Total 


ncome 


EIC u 


sed to offset 


EIC refundable 


gross income 


inc 


ome credit 


income t 


ax before credits 


tax 


all 


3ther taxes 




portion 




Number o 


Amount 


Number o 


Amounl 


Number of 


Amoun 


Number o 


Amounl 


Number o 


f Amount 




returns 




returns 




returns 




returns 




returns 






(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


4.081.166 


685.819 


1,242,862 


84,180 


863.944 


193.897 


677.436 


124,540 


2,622,26! 


477,100 


No adjusted gross income 


49,65'f 


7,530 










29,176 


4,796 


23,05C 


2,734 


$1 under $1,000 


196,637 


11,119 












24,189 


1,768 


177,50! 


9,350 


$1,000 under $2,000 


312,08S 


35,253 












48.878 


5.720 


267,03: 


29.532 


$2,000 under $3,000 


432,62! 


78,681 












87.561 


15.988 


351.437 


62.693 


$3,000 under $4,000 


433,45C 


106,677 












83.058 


18.774 


360.58E 


87.904 


$4,000 under $5,000 


454,761 


130,361 












114.171 


29.105 


358.43: 


101.257 


$5,000 under $6,000 


537,464 


135,825 


•1 27: 


•66 


•1 273 


•17,03C 


135,290 


30.560 


419, 46£ 


105.199 


$6,000 under $7,000 


525,201 


96,075 


314, 46£ 


18,197 


•4,948 


•12: 


95,798 


13,482 


439,951 


64.395 


$7,000 under $8,000 


562,40-1 


62,094 


450,506 


48,274 


384,469 


37,46: 


38,149 


3,581 


141,061 


10.239 


$8,000 under $9,000 


576,88: 


22,204 


476,61! 


17,642 


473,253 


139,28: 


21,165 


765 


83,746 


3.797 


$9,000 under $10,000 






















$10,000 under $11, 000 


























$11,000 under$12,000 


























$12,000 under $13,000 


























$13,000 under $14,000 


























$14,000 under $15,000 


























$15,000 under $16,000 


























$16,000 under $17,000 


























$17,000 under $18,000 


























$18,000 under $19,000 


























$19,000 under $20,000 


























$20,000 under $25,000 


























$25,000 and over 



























Footnotes at end of table 



88 



Individual Returns 1994 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 

[All figures are estimates based on samples-money amounts are in thousands of dollars) 













Returns v^ritfi o 


ne dependent 










Size of adjusted 




Adjusted 


EICs= 


lanes 


Nontaxable earned 


EIC self-en 


nployment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


incc 


me 


inco 


me 




me 




Number of 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


Total 


6,995.745 


91,594,959 


6,516,536 


82.444,540 


546.794 


626,804 


1,425,404 


7,399,821 


6.995,745 


90,500,422 


No adjusted gross income 


29,392 


-1,772,428 


17.288 


141.631 


•704 


•766 


25.653 


75,401 


29.392 


217,799 


$1 under $1,000 


121.357 


72,745 


116.488 


85 794 






•9,613 


•-7. 790 


121,357 


78,862 


$1,000 under $2,000 


157.355 


233.555 


146.810 


247,435 


•3,362 


•5.843 


17840 


25,352 


157 355 


278,630 


$2,000 under $3 000 


167.072 


418.129 


160.445 


386,729 






14382 


26,735 


167,072 


417,144 


$3,000 under $4,000 


157 799 


557.121 


145.700 


482,124 






27 532 


67,777 


157,799 


549,901 


$4 000 under $5 000 


253,970 


1.155 432 


245.027 


1061,693 


■2,805 


•428 


32,191 


55 401 


253,970 


1 117,521 


$5 000 under $6,000 


234,020 


1.295,626 


212.463 


1.153,690 


•3 362 


•6.028 


42,334 


117 938 


234,020 


1.277.655 


$6,000 under $7 000 


242,514 


1,583,089 


214.265 


1.282,866 


•4.636 


•2,355 


56.243 


229,943 


242,514 


1.515.165 


$7,000 under $8,000 


275,616 


2,073,649 


236.234 


1,702,109 


■3.362 


■434 


69,348 


345.712 


275,616 


2.053.791 


$8,000 under $9,000 


345.778 


2,944.260 


298,700 


2,309 706 


•4,283 


■884 


88, 1 68 


478,693 


345,778 


2,789.283 


$9,000 under $10,000 


310.225 


2,944.736 


263.339 


2,283,539 


■10,693 


■6.315 


76,431 


499,905 


310,225 


2.789.759 


$10000 under $11,000 


368.496 


3.878.718 


338.669 


3,316,391 


•13.948 


■37.092 


67,917 


423,229 


368.496 


3.776,712 


$11,000 under $12,000 


325.969 


3.757.200 


306.323 


3.351.657 


21,725 


47.482 


59 704 


178.823 


325.969 


3.577.061 


$12,000 under $13,000 


350.854 


4.380.776 


309.707 


3.632.258 


32,768 


38.401 


94 594 


584.836 


350 854 


4.275.579 


$13,000 under $14,000 


344,701 


4.647.969 


315.891 


4.017,213 


33,902 


15,545 


78,876 


477.957 


344,701 


4.510,714 


$14,000 under $15,000 


320,387 


4.640.488 


309.260 


4,160.095 


31,351 


51,469 


59,306 


338.332 


320,387 


4,549.896 


$15,000 under $16,000 


343,282 


5.315.238 


331.228 


4,735,946 


28,479 


66,290 


58,247 


347.467 


343,282 


5,149,703 


$16,000 under $17,000 


370,226 


6.117.620 


347.311 


5 301 976 


40 585 


33.016 


72,715 


574,617 


370,226 


5.909.609 


$17 000 under $18 000 


341,956 


5,989,176 


328.635 


5,282 543 


40,201 


66.472 


63,521 


410,360 


341.956 


5.759.375 


$18,000 under $19,000 


289,284 


5,355.820 


280.356 


4,907,044 


44.752 


64.062 


69,003 


251,602 


289.284 


5.222.707 


$19,000 under $20,000 


285.874 


5.565,369 


269.318 


4,900,227 


42,979 


47.992 


76,779 


475,184 


285.874 


5.424.403 


$20,000 under $25,000 


1,315.428 


29,330.922 


1,279,522 


26,715,088 


178,262 


133,698 


254,892 


1,358,626 


1.315,428 


28.207.412 


$25,000 and over 


44.190 


1,109.748 


43,555 


986,788 


•4,635 


•2,234 


10,115 


62,721 


44,190 


1.051742 










Re 


urns Vi'ith one dependent-contin 


ued 








Size of adjusted 


Total 


earned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


3 credit 


income tax t 


efore credits 


tax 


all otfier taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


Total 


6.995,745 

29.392 


10.171,500 

41.129 


2.567.767 

•50 


982.082 

•8 


978,385 


583.647 


1,208,650 

23 930 


968,667 
13 454 


5.708,703 
27.378 


8,220,750 


No adjusted gross income 


27.668 


$1 under $1,000 


121.357 


23.000 










•2.926 


•811 


121.357 


22.189 


$1 ,000 under $2,000 


157.355 


70.388 










22.289 


5,039 


156,081 


65.349 


$2,000 under $3,000 


167.072 


122.243 










15.655 


3,978 


167,072 


118.265 


$3,000 under $4,000 


157,799 


162.546 










22,892 


10.230 


157,799 


152.316 


$4,000 under $5,000 


253,970 


316.492 


•1.273 


•1,729 


•1,273 


•276 


25,818 


11,146 


251,422 


303.617 


$5,000 under $6,000 


234.020 


370.832 










40,610 


26,561 


231,050 


344.271 


$6,000 under $7,000 


242.514 


435.477 






•3 




57,932 


43,206 


238,456 


392.271 


$7,000 under $8 000 


275.616 


580,168 










63 256 


58,840 


273,606 


521.327 


$8,000 under $9,000 


345.778 


798,416 


•3.362 


•71 






83,453 


79,505 


345,322 


718,840 


$9,000 under $10,000 


310,225 


737,161 


•7.959 


•1.844 






82.472 


84,913 


305.571 


650,404 


$10,000 under $11,000 


368,496 


905,200 


•7.997 


•2,355 






67.735 


75,371 


364.804 


827,475 


$11,000 under $12,000 


325,969 


753,805 


•12,633 


•2.972 






67.522 


56,373 


320.182 


694,461 


$12 000 under $13,000 


350,854 


756,611 


18,033 


4.573 






89.131 


98.847 


336.344 


653,191 


$13,000 under $14,000 


344.701 


702,861 


137,808 


12,419 






82.171 


88.137 


327.656 


602,305 


$14,000 under $15,000 


320.387 


587,972 


129,716 


32,954 


•1,273 


•136 


61.458 


50.769 


306.330 


504,249 


$15,000 under $16,000 


343.282 


566,416 


137,187 


55,354 


•3.362 


•249 


49.295 


48.087 


319,146 


462,975 


$16,000 under $17,000 


370.226 


548,585 


202,881 


54,702 


•3.362 


•535 


76,707 


72.467 


329,221 


421,415 


$17,000 under $18,000 


341.956 


442,572 


238.082 


98,953 


•18.043 


•5,613 


51,983 


40.396 


295,466 


303,223 


$18,000 under $19,000 


289.284 


325,867 


232.241 


108,582 


•20,241 


•8,253 


67,719 


37.400 


245,242 


179,885 


$19,000 under $20,000 


285,874 


270,879 


230.210 


129,052 


36,659 


9,698 


48,858 


27,043 


209,528 


114,784 


$20,000 under $25,000 


1.315,428 


651,478 


1.165.423 


475.119 


851,256 


513.376 


104,836 


36,095 


378,395 


140.264 


$25,000 and over 


44,190 


1,402 


42.914 


1.397 


42.914 


45,511 


•3 


•0 


•1,273 


•5 



Footnotes at end of table 



Basic Tables 



89 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 



i estimates based c 



nples-money amounts are in thousands of dollars} 











Returns witfi more than one dependent 








Size of adjusted 




Adjusted 


eics 


alaries 


Nontaxable earned 


EIC self-employment 


ElCe 


arned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 




me 




me 


incc 


me 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


Total 


6,812.664 


89.838.796 


6.374,330 


81,092.066 


545,487 


626,173 


1,362.921 


6.981 ,068 


6,812,664 


88,699,307 


No adjusted gross income 


29168 


-1,669 818 


17116 


138 182 


•671 


•732 


25,464 


76,222 


29168 


215,136 


$1 under $1,000 


113.359 


68,668 


108,490 


82,576 






•9,613 


•■7,790 


113.359 


74,786 


$1,000 under $2,000 


140.938 


209,505 


130,393 


223,784 


•3,362 


•5,843 


16,565 


24,953 


140.938 


254,580 


$2,000 under $3, 000 


159,074 


395,606 


153,721 


367,886 






14,382 


26,735 


159.074 


394 621 


$3,000 under $4,000 


156,524 


552,137 


145,700 


482,124 






26,257 


62,794 


156.524 


544,917 


$4,000 under $5,000 


231 396 


1,051,512 


223,581 


957,245 


•2,805 


•428 


29 788 


56,011 


231 396 


1,013,684 


$5,000 under $6,000 


228 500 


1.266 772 


208 217 


1 132 976 


•3 362 


•6 028 


36 814 


104 581 


228,500 


1,243,585 


$6,000 under $7 000 


228 682 


1 490,688 


209,630 


1,252,193 


•4,636 


•2,355 


47 047 


169,040 


228,682 


1.423,588 


$7 000 under $8,000 


261 006 


1,962,984 


231,597 


1 675 907 


•3 362 


•434 


59 374 


269 536 


261 006 


1.945,876 


$8,000 under $9,000 


338,595 


2,882,700 


295,338 


2,281,840 


•4,283 


•884 


84 347 


445,212 


338,595 


2,727,937 


$9,000 under $10,000 


303,852 


2,884,286 


260,790 


2,268 716 


•10,693 


•6,315 


70,058 


454,517 


303,852 


2,729,547 


$10 000 under $11 000 


368,170 


3,875,322 


338,669 


3,316,391 


■13,948 


•37 092 


67 590 


419853 


368,170 


3,773,337 


$11,000 under $12,000 


322,149 


3,712,021 


305,050 


3,338,927 


21,725 


47,482 


57,156 


148,475 


322,149 


3,534,884 


$12,000 under $13,000 


344,504 


4,301,487 


306,383 


3,610,648 


32,768 


38,401 


91,569 


548,828 


344 504 


4,197,877 


$13,000 under $14,000 


341,331 


4,603,592 


312,529 


3,972,942 


33,902 


15,545 


78,868 


477,851 


341,331 


4,466,337 


$14,000 under $15,000 


311,007 


4,504,434 


300,802 


4,070,870 


31,351 


51,46£ 


54,561 


303,910 


311,007 


4,426,249 


$15,000 under $16,000 


338,319 


5,238,221 


325,592 


4675,233 


28,479 


66,29C 


56,646 


336,134 


338,319 


5,077,657 


$16,000 under $17,000 


362,008 


5,982,914 


339,420 


5,197,925 


40,585 


33,016 


71,260 


554,734 


362,008 


5,785,676 


$17,000 under $18,000 


326,948 


5,722,116 


314,549 


5,055,055 


38,928 


65,875 


61,145 


387,323 


326,948 


5,508,253 


$18,000 under $19,000 


282,271 


5,225,605 


273,670 


4,780,255 


44,752 


64,062 


65,352 


244,269 


282,271 


5,088,586 


$19,000 under $20,000 


280.911 


5,467,619 


264,682 


4,816,035 


42,979 


47,992 


75,178 


462,625 


280,911 


5,326,652 


$20,000 under $25,000 


1,299,761 


29,000,674 


1,263,855 


26,407,569 


178,262 


133,698 


253,770 


1,352,533 


1,299,761 


27,893,800 


$25,000 and over 


44,190 


1,109,748 


43,555 


986,788 


•4,635 


•2,234 


10,115 


62,721 


44,190 


1,051,742 










Returns v« 


ith more than o 


e dependent-continued 








Size of adjusted 


Total 


>arned 


EIC usee 


to offset 


Total 1 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


; credit 


income tax t 


efore credits 


tax 


all other taxes 


portion 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


6.812,664 


10,013,970 


2.500.988 


952,162 


931,753 


550,315 


1,149,983 


915,257 


5.587,556 


8.146,552 


No adjusted gross income 


29.168 


40 921 


•50 


•8 






23,810 


13 357 


27,256 


27,556 


$1 under $1,000 


113,359 


22,280 










•1,651 


•681 


113,359 


21,599 


$1,000 under $2,000 


140,938 


66,015 










22,289 


5,039 


139,664 


60,976 


$2,000 under $3,000 


159 074 


117,172 










14,380 


3,419 


159,074 


113,753 


$3,000 under $4 000 


156,524 


161,621 










21,618 


9,473 


156,524 


152,148 


$4,000 under $5,000 


231 396 


296,459 


•1,273 


•1 729 


•1,273 


•27e 


21,328 


10,412 


228,849 


284,318 


$5,000 under $6,000 


228 500 


364,922 










38,414 


24,519 


225,529 


340,403 


$6,000 under $7 000 


228,682 


416,428 






•3 




48,735 


34,196 


224,625 


382,232 


$7,000 under $8,000 


261,006 


558,472 










52,007 


46,540 


258,996 


511,933 


$8,000 under $9,000 


338,595 


788,257 


•3,362 


•71 






80,906 


76,132 


338,140 


712,054 


$9,000 under $10,000 


303,852 


727,823 


•7,959 


•1,844 






76,099 


78,258 


301,748 


647,722 


$10,000 under $11, 000 


368,170 


904,732 


•7 997 


•2,355 






67,408 


74,902 


364,804 


827,475 


$11, 000 under $12,000 


322,149 


748,474 


•11,360 


•2,650 






63,702 


51,364 


320,182 


694,461 


$12,000 under $13,000 


344,504 


748,669 


•16,284 


•3,943 






82,782 


92,603 


332,872 


652,123 


$13,000 under $14,000 


341,331 


698,463 


134,446 


10,893 






82,163 


88,126 


324,294 


599,444 


$14,000 under $15,000 


311,007 


578,722 


120,336 


30,816 






56,713 


47,126 


301,694 


500,780 


$15,000 under $16 000 


338,319 


561,070 


132,550 


51,725 






47,694 


46,767 


317,871 


462,578 


$16,000 under $17,000 


362,008 


541,386 


199,153 


53,059 


•3,362 


•535 


75,213 


71,487 


322,497 


416,840 


$17,000 under $18,000 


326,948 


432,538 


223,074 


88,925 


•3,362 


•128 


51,983 


40,396 


295,140 


303,217 


$18,000 under $19,000 


282,271 


322,616 


225,228 


105,407 


•13,554 


•2,59£ 


67,393 


37,324 


245,242 


179,885 


$19,000 under $20,000 


280,911 


268,849 


225,247 


127,021 


31,696 


4, 70S 


48,858 


27,043 


209,528 


114.784 


$20,000 under $25,000 


1,299,761 


646,680 


1,149,756 


470,321 


835,589 


496,564 


104,836 


36,095 


378,395 


140,264 


$25,000 and over 


44,190 


1,402 


42,914 


1,397 


42,914 


45 511 


•3 


•0 


•1 273 


•5 



'Estimate should be used with caution because of the sir 
NOTE Detail may not add to totals because of rounding 



90 



Individual Returns 1994 



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Basic Tables 



91 



Q. 

E 
o 
o 



il 3 
3 I 



H O < 



1 


1 


E = 


a 


: 


75 

303 

637 

1,037 

1,697 

2,415 

3,504 

4,842 

7,340 

12,782 

22,756 

72,774 

208,709 

757,884 


370 
1 710 
•3.036 
•5.216 
•6,938 

•10,005 

•17,535 
•25,327 
•58,075 
•90,381 
•255 606 
657,139 

72,285 

13,818 
17,365 
29,422 
74,575 
199,825 
842,674 


< 


^ 1 

3 - 

< 1 


g 


12.5 
27 
38 
50 
59 
76 
88 
101 
108 
121 
150 
179 
25 7 
312 

33 6 

268 

167 
24 2 
•25 4 
•29 1 
•30 6 

•29 

•31 9 
•25 7 
•37 5 
•29 9 
•35 5 

34 1 

257 

198 
20 
20 3 
255 
29 4 
301 


E 

■s s 

5 1 


§ 


2 5 5 J2C2 2 J LO ;e t SR S SS ? 


for^cocNT- in fMOOTT-r^iT) o> (o^^roicnco 






E 
< 


i 


421.935.507 
271,969 
2,172,189 
6,524,993 
10,963,133 
16,056,133 
19.389.096 
41.835,317 
43,609,614 
95,453 353 
59,629,183 
59,338,849 
33,824,960 
13,380,758 
19,485,961 




CMomooi .» DOto^orMt- (D *-r^r^cMor^ 
.- ra o o) CO o o (N r.- rs co cs> o_ f^ r^ <n fM co .- 

f^^rM(M<^ rj .-.(O'TcDifi « r^eor.~^cMco 

^_ <0(0(NCOO)0 

«" T-" r PI T-" (d' r^' 


1 ° 1 


s- 


85.789.812 

3,615,608 

6,684,164 

8,311,717 

8,372,579 

9059,551 

7,998,868 

11,929,043 

8,991,387 

13,001,997 

4,663,256 

2,607,166 

464.676 

64.092 

25.707 

248.804 

200,569 
25,027 
•8,911 
•4,775 
•4,742 

•2,103 

•917 
•327 
•650 
•467 
•236 
79 

1.551.417 

99,197 
108,595 
791,092 
423,840 
84,695 
43,999 


1 
i 

c 

< 


< 


1 


818.451 

•283 

•516 

•812 

•308 

•7,219 

850 

13.614 

13,315 

35 720 

106,642 

284,407 

228,874 

60,922 

64 969 

7,396 

1,847 
•1,193 

•2243 

•1,056 

•1,002 
•55 

1,085,858 

•6 
•785 
85,881 
393,119 
242.612 
363.455 


M 


g 


233.382 

•3.819 

•1.273 

•65 

•637 

•2.102 

1.789 

8.179 

4,363 

38,428 

46.223 

93.122 

30.110 

2.593 

680 

15.329 

12.571 
•1.273 

•1.115 

•327 

•39 
•3 

107.854 

•3 
•1.262 
22.497 
61,213 
15,729 
7.150 


E 


E 
< 


t 


421,117,056 
271,686 
2 171 673 
6 524,181 
10,962,825 
16 048 914 
19,388246 
41,821,702 
43,596,299 
95,417,633 
59 522,541 
59 054 441 
33,596 087 
13,319,835 
19,420 992 

431 ,999 

72,281 
41,614 
•27,057 
•22,665 
•32,899 

•21,041 

•16,080 
•7,226 
•37,749 
•42,208 
•59,321 
51,858 

1 1 1 .064.203 

1,370,710 
1 ,884,986 
23,190,490 
31,218,109 
16.683,190 
36,716,718 


M 


g 


85,784,407 

3,615,608 

6 684 164 

8,311,717 

8,372,579 

9,059,551 

7,998 868 

11 928,720 

8,991,064 

12,998,631 

4,663,207 

2,606,637 

464,021 

63,952 

25,688 




(N lO .- r^ .<j 


1 


3 

E 
< 


1 


7,397,298 

2,406 
109,452 
610,568 
1,697,577 
1,066,454 
272,584 
406,308 
411,142 
915,874 
447,483 
411,096 
385.296 
212,172 
448,885 

3,380 

423 
•395 

•214 
•36 

•45 
•187 
•781 
1,299 

1.524,390 

4,075 
20,675 
269,070 
349,266 
253.241 
628.062 


1 o 1 


g 


14.568,083 

50,210 

1,403 297 

2.044.553 

2,902,451 

2.429.375 

660.287 

1.031,390 

932.511 

1 768.200 

774.073 

428.657 

110.267 

21 744 

11.068 

40,256 

30,714 
•5,573 

•2,229 
•1,005 

•323 

•156 

•197 

59 

429,285 

15,955 
19,761 
183,775 
148,607 
37,807 
23,381 




1 

E 

8 
B 

■B 

1 

r- 


2 
f 




S 

.2 c 

3 O 

s* ^ 
£ 1 

E i 
1 ° 

1 


Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 
$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with Form 861 5 
tax computation 


Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200, 000 

$200,000 under $500.000 

$500,000 under $1.000.000 

$1,000,000 or more 

Returns with Schedule D 
tax computation 


Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $75,000 
$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



92 



Individual Returns 1994 









3 




























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Basic Tables 



93 



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CO .E s 

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£ S £ £ -S E 



i 8 



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94 



Individual Returns 1994 



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S o E E 
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102 



Individual Returns 1994 



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



(AH figures are estimates based o 


T sampies-monev 


amounts are in thousands of dollars) 


















Class 


tied by the htghes 


marginal rate at \ 


vhich tax was com 


juted 






Tax rate classes 


Number of 
returns 


Adjusted 
gross income 


Modified taxable income 


Tax ge 


nerated 


Income tax after credits 




At all rates 


At marginal rate 


At all rates 


At marginal rate 


Total 


As a percentage of 




Adjusted 


Modified 






less deficit 












gross income 


taxable income 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All returns 
All tax rates 


92.689.014 


3,817.221.298 


2.598.151.782 


1,423,929,837 


540,933,400 


312,761,206 


532,613.680 


140 


205 


15 percent (Form 8814) 


5,708 


-147,605 


3,642 


3,642 


546 


546 


423 


(X) 


11 6 


1 5 percent 


66.873,608 


1,579,124,799 


839,477,558 


839,455,637 


125.923,508 


125,918,376 


121,400,295 


77 


145 


28 percent 


21,709,595 


1,350,488,132 


1,003,808,285 


308,713,464 


190,704,089 


86,439,770 


189 726,984 


140 


189 


28 percent (capital gams) 


324,827 


64.077 162 


52,970,947 


35,217,472 


13,468,623 


9,860,892 


13,370,925 


20 9 


25 2 


31 percent 


2.158,066 


271.168,394 


217,827,369 


38,904771 


53,134,075 


12,060,479 


52,722,356 


194 


24 2 


36 percent 


867.671 


192.330,745 


162,135,617 


35,349.763 


45.552,675 


12,725,915 


45,066,318 


23 4 


27 8 


39-6 percent 


500.734 


358.541.387 


320,500,344 


165.007 607 


111,713,814 


65,343,012 


109,894,380 


30 7 


34 3 


Form 8615 


248,804 


1,638.284 


1,428,018 


1,277 281 


436,070 


412,216 


431,999 


26 4 


303 


Joint returns and returns 




















of surviving spouses 




















All tax rates 


42.228,108 


2,602,380,553 


1 ,800,054,965 


929,345,698 


387,413.176 


214,993,967 


382,883.065 


14,7 


21,3 


15 percent (Form 8814) 


1.876 


-170,116 


1,086 


1,086 


163 


163 


136 


(X) 


125 


15 percent 


26 692,109 


929,242,217 


493,502,435 


493,483,495 


74.026.053 


74022,524 


72,397,693 


78 


147 


28 percent 


12,883,030 


970,980,767 


709,712,462 


220,134,540 


135074,356 


61,637,671 


134,230,802 


138 


189 


28 percent (capital gams) 


202,807 


46,445,365 


38,380,768 


25,280,832 


9,745,107 


7,078,633 


9,671,084 


20 8 


252 


31 percent.- - 


1,328,542 


193,812,484 


153,709,260 


24,860,811 


37,220,662 


7,706,851 


36,928,159 


191 


24 


36 percent 


693,771 


159,358,555 


133,921,552 


28,430,784 


37,346,588 


10,235,082 


36,975,872 


23 2 


27 6 


39 6 percent 


425,973 


302,711,280 


270,827,402 


137,154,149 


94,000,247 


54,313,043 


92,679,318 


30 6 


34 2 


Form 8615 
















(X) 


(X) 


Separate returns of 




















married persons 




















All tax rates 


2.189,551 


73,081,911 


52,739,548 


28,175,666 


11,966,764 


7,100,766 


11.753,141 


16-1 


22.3 


15 percent (Form 8814) 




















1 5 percent 


"1,326,667 


"22.464,288 


"12,375,845 


"12,375,845 


••1,856,394 


"1,856,376 


••1,833,763 


••8 2 


"14 8 


28 percent 


718,751 


27,180,077 


20,606,235 


6,949,961 


3,994,414 


1,945.989 


3.987,368 


14 7 


194 


28 percent (capital gams) 


9,456 


1.703,465 


1,313,041 


1,034,544 


344,326 


289,672 


342,433 


20 1 


26 1 


31 percent 


81.279 


6,004,791 


4.743,201 


690,397 


1,148,054 


214,023 


1,140,973 


190 


24 1 


36 percent 


35,028 


4,502,246 


3,841,866 


743,407 


1,073,978 


267.627 


1,057,010 


23 5 


27 5 


39 6 percent 


18 370 


11 227,044 


9,859,360 


6,381 512 


3,549,598 


2,527,079 


3,391,594 


30 2 


34 4 


Form 8615 
















(X) 


(X) 


Returns of tieads 




















of households 




















All tax rates 


9,720,613 


264,562,692 


142,251,576 


104,134,964 


24,854,084 


18,169,026 


22.048,575 


83 


15.5 


15 percent (Form 8814) 


•3,822 


•27,575 


•2,548 


•2,548 


•382 


•382 


•287 


1 


11 3 


1 5 percent 


8,682,299 


192,974,648 


87,522,821 


87.520,157 


13,128,708 


13,128,024 


10.459,783 


54 


120 


28 percent 


955,452 


54,999,965 


40,712,120 


11,567,726 


7.610,600 


3,238,963 


7,564,850 


138 


186 


28 percent (capital gams) 


5,757 


1,155,529 


971,606 


730,147 


249,316 


204,441 


247,843 


21 4 


25 5 


31 percent 


46.905 


5,944,190 


4,771.542 


972,000 


1,179,213 


301,320 


1,170.004 


197 


24 5 


36 percent 


18.625 


3,943,980 


3,291.589 


769,138 


936,566 


276,890 


901,259 


22 9 


27 4 


39 6 percent 


7.753 


5,516,805 


4,979,351 


2.573,248 


1,749,299 


1,019,006 


1,704,550 


30 9 


34 2 


Form 8615 
















(X) 


m 


Returns of single persons 




















All tax rates 


38,550,742 


877,196,142 


603.105,692 


362,273,510 


1 1 6,699,376 


72,497,444 


115.928.698 


13 2 


19-2 


15 percent (Form 881 4) 




















15 percent - 


"30,172,545 


"434,438,581 


"246,076,466 


••246.076.348 


••36,912,354 


••36,911,452 


"36,709,056 


"8 4 


"149 


28 percent 


7,152,362 


297,327,323 


232,777,469 


70.061,237 


44,024,719 


19,617,146 


43,943,964 


14 8 


189 


28 percent (capital gams) 


106,807 


14,772,803 


12,305,533 


8,171,948 


3,129,874 


2,288,145 


3,109,566 


21 


25 3 


31 percent , 


701,340 


65,406,929 


54,603,366 


12,381,563 


13,586,146 


3,838,285 


13,483,220 


20 6 


24 7 


36 percent - 


120.247 


24,525,964 


21,080,609 


5,406,434 


6,195,542 


1,946,316 


6,132,178 


25 


29 1 


39 6 percent- 


48.637 


39,086,258 


34,834,232 


18,898,698 


12,414,671 


7,483,684 


12,118,917 


31 


34 8 


Form 8615 


248.804 


1.638,284 


1,428,018 


1,277.281 


436,070 


412,216 


431,999 


26 4 


30 3 



(X) Percentage not computed 

*• Data combined to prevent disclosure of information for specific taxpayers 

' 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 



Basic Tables 



103 



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



Income 

(All figures are estimates based on samples-money s 



1 thousands of dollars) 





Number of 
returns witfi 
modified 


Taxable 


Modified 
taxable 








Tax general 


sd at specific rat 








Tax 
generated 


15 percent (from Form 8614) 


15 percent 


Size of adjusted gross income 


Number 




Income 


Tax 


Number 


Income 


Tax 




taxable 




income 


at all rates 


of 
returns 




taxed 
at rate 


generated 
at rate 


of 
returns 


taxed 
at rate 


generated 
at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


92,689,014 


2,597,979,784 


2,598,151,782 


540,933,400 

78,056 


134,416 

1.056 




71.086 
599 


10,671 


92.675.830 

1.442.223 


1 ,662.789.240 

432,172 


249.418.386 
64.826 


Under $2,000 


1,443,241 


476,065 


476,682 




90 


$2,000 under $4,000 


1,340,639 


709,375 


710,696 


118,457 


•1.273 




•1,273 


•191 


1,339,366 


615,016 


92,252 


$4,000 under $6,000 


1,692,238 


2,149,573 


2,154.139 


334,445 










1.692.238 


2,069,376 


310,406 


$6,000 under $8,000 


3,141,418 


4,540,019 


4,539,832 


688,093 










3,141,418 


4,484,825 


672,724 


$8,000 under $10,000 


3,411 830 


9 482.945 


9 483 681 


1,429,563 


•1.273 




•636 


•95 


3,409,284 


9420,357 


1,413,054 


$10,000 under $12,000 


3 544 161 


13,840,763 


13,841,866 


2,085,661 


•1 273 




•636 


•95 


3,539,070 


13,781 966 


2,067,295 


$12,000 under $14 000 


4 435,448 


21,156,772 


21,157,157 


3 173 674 


■234 




•117 


•18 


4,435 448 


21,157,040 


3,173,556 


$14,000 under $16,000 


4,570,567 


27,601 726 


27,602,083 


4,144,034 


•112 




•85 


•13 


4,570,456 


27,558,115 


4,133,717 


$16,000 under $18,000 


4,214,376 


31,239,881 


31,240,980 


4,689,799 


•1.005 




•1,002 


•151 


4,214,376 


31,222,936 


4,683,440 


$18,000 under $20,000 


4,066,855 


37,637,775 


37,639,217 


5,653,787 


•1.273 




•636 


•95 


4,066.855 


37,592,524 


5,638,879 


$20,000 under $25,000 


9,467126 


113,900,469 


113,901,054 


17,104,150 


•1.129 




•564 


•85 


9,467 125 


113 787,008 


17,068,051 


$25,000 under $30,000 


8,027,110 


130,408,561 


130,415,788 


19.629,680 


•3.463 




•1,730 


•259 


8,027,110 


129,897,469 


19,484,620 


$30,000 under $40,000 


11,942,139 


265,103,003 


265,142,629 


42.148,816 


•12.051 




•7,392 


•1 110 


11,940,782 


246.883,812 


37,032,572 


$40,000 under $50,000 


9,006,244 


269,128,233 


269,152,560 


43,979,860 


17.557 




6,908 


1,040 


9,006,243 


241.401.173 


36,210,176 


$50,000 under $75,000 


13,104,266 


555,521,635 


555,589,456 


97,666,010 


15,977 




8,506 


1,275 


13,103,780 


445,688,030 


66,853,204 


$75,000 under $100,000 


4,773,981 


300,328,743 


300,374,601 


61,750,977 


33,945 




15,978 


2,398 


4,773,654 


173,275,056 


25,991,258 


$100,000 under $200,000 


3,399,369 


346,313,438 


346,353,708 


82,913,171 


23,932 




13,154 


1,975 


3,398,716 


123,599,968 


18,539,995 


$200,000 under $500,000 


889,160 


218,024,338 


218,013,647 


65,577,434 


14,318 




8,658 


1,299 


888,995 


32,121,564 


4,818,235 


$500,000 under $1,000,000 


149,051 


88,893,179 


88,875,305 


30,524,036 


3,275 




2,322 


348 


148,933 


5,332,310 


799,846 


$1,000,000 or more 


69,794 


161,523,291 


161,486,700 


57,243,697 


1,271 




887 


133 


69,758 


2,468,525 


370,279 




Tax generated at specific rate 




28 percent 


28 percent (capital gams) 


31 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 




Tax 




clumber 




Income 




Tax 




of 


taxed 


generated 


of 


taxed 




generated 




of 




taxed 




generated 




returns 


at rate 


at rate 


returns 


at rate 




at rate 




returns 




at rate 




at rate 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


25,482,063 


483,126,484 


135,275,416 


1,561,502 


89.634.330 


25,097,616 


3.526.472 


1 


05,509,510 




32,707,948 


Under $2,000 


















- 










$2,000 under $4,000 






































$4,000 under $6 000 






































$6,000 under $8,000 






































$8,000 under $10,000 






































$10,000 under $12,000 






































$12,000 under $14,000 






































$14,000 under $16,000 








- 






















$16,000 under $18,000 




































$16,000 under $20,000 




































$20,000 under $25,000 


•16,346 


•11,486 


•3,216 






























$25,000 under $30,000 


517,452 


516.590 


144,645 






























$30,000 under $40,000 


3,782,730 


18,191,958 


5,093,748 






























$40,000 under $50,000 


2,476,592 


27,744,480 


7,768,454 






























$50,000 under $75,000 


9,564,257 


107,614,117 


30,131,953 


99,197 


925.493 




259,140 




261,036 




1,304,290 




404,330 


$75,000 under $100,000 


4,697,129 


120,207,212 


33,658,019 


108,596 


1.262.896 




353,615 




348,964 




5,454,394 




1,690,862 


$100,000 under $200,000 


3,349,320 


154,193,525 


43,174,187 


791,118 


13.464.402 




3,770,025 


1 


864,114 




48,289,728 




14,969,816 


$200,000 under $500,000 


867,327 


44,029,977 


12,328,394 


423,886 


17.485.397 




4,895,915 




845,270 




40,440,145 




12,536,445 


$500,000 under $1 000,000 


144,483 


7,296,820 


2,043110 


84,703 


11.836.654 




3,314,264 




141,744 




6,847,309 




2,122,666 


$1,000,000 or more 


66,426 


3,320,318 


929,689 


44.003 


44.659.486 




12,504,656 




65,344 




3,173,645 




983.830 



Footnotes at end of table 



104 



Individual Returns 1994 



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



(All figures are estimates basec 


on samples. 


money amounts a 


e in thousands of dollars) 














Tax generated at specific rate 




36 percent 


39 6 percent 


Form 8615 


Size of arijusted gross income 


Number 


Income 


Tax 


Numoe 


Income 


Tax 


Number 


Income 


Tax 




of 


taxed 


generated 


of 


taxed 


generated 


of 


taxed 


generated 




returns 


at rate 


at rate 


returns 


at rate 


at rate 


returns 


at rate 


at rate 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 


1,368.406 


90.733.102 


32.663.917 


500.735 


165,010,749 


65.344,257 


248,804 


1.277,281 


412,216 


Under $2,000 














119011 


43910 


12,863 


$2,000 under $4,000 














63.695 


94.407 


25.846 


$4,000 under $6,000 














23.613 


84.764 


23.945 


$6,000 under $8,000 














•10.982 


•55.007 


•15.271 


$8,000 under $10,000 














•8.295 


•62.688 


•16.291 


$10,000 under $12,000 














•6.365 


•59.264 


•18.171 


$12,000 under $14,000 




















$14,000 under $16,000 














•3.661 


•43.882 


•10,181 


$16,000 under $18,000 














•1,115 


•17.042 


•6,113 


$18,000 under $20,000 














•2.546 


•46,056 


•14,725 


$20,000 under $25,000 














•4,742 


•101,995 


•32,462 


$25,000 under $30,000 




















$30,000 under $40,000 














•2.103 


•59,467 


•21 ,045 


$40,000 under $50 000 




















$50,000 under $75,000 














•917 


•49,021 


•15.996 


$75,000 under $100,000 


15.29; 


132.262 


47,614 








•327 


•26,800 


•7.226 


$100,000 under $200,000 


352.02C 


6.475.566 


2,331,204 


7.05C 


221.696 


87,792 


•650 


•95,669 


•37,794 


$200,000 under $500,000 


798.34C 


61,876,00: 


22,275,361 


298.63C 


21.917.32: 


8,679, 26C 


•467 


•134,579 


•42.370 


$500,000 under $1,000,000 


138,225 


15,177.004 


5,463.721 


132.836 


42,222.131 


16.719,964 


•236 


•160,755 


•60.090 


$1,000,000 or more 


64.52E 


7,072.266 


2.546.016 


62.21S 


100,649,595 


39,857,241 


79 


141,974 


51,830 



' Estimate should be used with caution because of the sr 
NOTE Detail may not add to totals because of rounding 



nber of sample returns on which it is based 



Basic Tables 



105 



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 esti 


nates based on sa 


■nples-money am 


cunts are 


in thou' 


ands of dollars) 






















classes 


All returns 




Join 


returns and surviving spouses 




Tax rate 


Number 
of 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




92,689.014 

134.416 

92,675.830 


2.598.151,762 

71,086 
1.662.789,240 


540.930,423 

10.671 
249.418.386 




42,228,108 

116,522 
42,226,232 


1,800,054,965 

62.353 
1.083.779.839 


38 

16 


7,412,120 


15 percent (Form 
15 percent 


8814) 


9,362 
2,566,976 


28 percent 




25.482.063 




483,126,484 


135.275,415 




15,488,715 


357,368.050 


100,063,054 


28 percent (capital gams) 
31 percent 


1.551.502 
3,526,472 




89,634,330 
105,509,510 


25.097,612 
32,707 948 






1,123.448 
2.448.286 


67,626,204 
78.776,505 


18.935.337 
24.420.717 


36 percent 




1,368,406 




90,733.102 


32.663.917 






1.119,744 


75.287,864 


27,103,631 


39 6 percent 




500,735 




165,010.749 


65.344.256 






425,973 


137,154,149 


54.313,043 


Form 8615 




248.804 




1,277 281 


412.216 
















classes 


Separate 


returns of married persons 


Returns of heads of households 


Returns of single persons 


Tax rate 


Number 


Income 


Income tax 


Number 




Income 


Income tax 


Number 


Income 


Income tax 






ot 
returns 


taxed at 
rate 


generated 
at rate 


of 

returns 




taxed at 
rate 


generated 
at rate 


of 
returns 


taxed at 
rate 


generated 
at rate 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




2.189,551 

14 

2189.549 


52.739,548 

16 

28.770.629 


1 1 ,966,726 

2 
4,315.594 


9,720,613 

17.629 
9.716.791 




42,251.576 

8.586 
19.071.609 


24,853,801 

1,287 
17,860,741 


38.550,742 

252 
38.543.258 


603.106,692 

130 
431.167.164 


116.697,775 


15 percent (Fornn 
15 percent 


8814) 


20 
64.675.075 


28 percent 




858.182 


10.675.026 


2.989.007 


1,031.907 




15.166,440 


4,246,603 


8.103.260 


99.916967 


27.976.751 


28 percent (capit 
31 percent 
36 percent 


3l gains) 


35.770 
134,678 
53,398 


3.182,623 
1,975,966 
1.753.777 


891.134 
612.549 
631 ,360 


26.130 
73.284 
26,378 




1.453.533 
2.259.266 
1.718.894 


406,989 
700,373 
618.802 


366,153 
870,225 
168,885 


17.371.970 
22,497.774 
11.972.567 


4.864.151 
6.974.310 
4,310.124 


39 6 percent 
Form 8615 




18.370 


6,381,512 


2.527.079 


7.753 




2,573,248 


1,019,006 


48,638 
248,804 


18.901.840 
1.277,281 


7,485,129 
412,216 



NOTE Detail may not add to totals 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 
fonn on which it is reported appears after the title. 
Definitions marked with the symbol A have been 
revised for 1994 to reflect changes in the law. 

Further information about many of the items in 
this report can be found in Section 5, 1994 Forms 
and Instructions. 

Additional Standard Deduction 

(included in line 34, Form 1040) 
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 

(line 31, Form 1040) 

Income that had to be reported for the calculation 
of total income (line 22, Form 1040) and of adjusted 
gross income included the following: 

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

• Taxable interest received; 

• Dividends and capital gain distributions; 

• Taxable refunds of state and local income taxes; 

• Alimony and separate maintenance payments; 

• Net income derived from a business, profession, 
or farm; 

• Net gain from the sale of capital assets; 

• Net gain from the sale of business 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 and railroad 
retirement (Tier 1) payments; 

107 



108 



Individual Returns 1994 



• Prizes, awards, and gambling winnings; 

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

• Bartering income. 

Some reported income was fully or partially 
excluded from total income for 1994. 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 (only reported if 
there was also a taxable amount); 

• 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 23 through 29, Form 1040) were 
subtracted to arrive at adjusted gross income (line 
31, Fonn 1040): 

• Contributions to self-employed retirement plans 

(Keogh or simplified employee pension) and 
certain contributions to IRAs; 

• Moving expenses; 

• 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 21, 
Form 1040, that was repaid to employers. 

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 22). 



Adjustments 

See "'Statutory Adjustments." 

Advance Earned Income Credit 
Payments 

(line 52, Fonn 1040) 

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

Alimony Paid 

(line 29. Fonn 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, Fonn 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 
qualified retirement plans, and other unspecified 
taxes which included uncollected FICA (or social 
security) tax on tips, excess golden parachute pay- 
ments, and section 72 penalty taxes. This differs 
slightly from the "other taxes" portion of the Form 
1040 itself, which included the taxes listed above 
plus the alternative minimum tax and the advance 
earned income credit payments received. Alterna- 
tive minimum tax is tabulated in this report as a part 
of "total income tax" and is one of the criteria for 



Explanation of Terms 



109 



determining the taxable or nontaxable classification 
of the return. Advance earned income credit pay- 
ments 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 treatment that the tax law gave to 
particular income and expense items. 

Alternative minimum taxable income (line 2 1 . 
Form 625 1 ) was defined as taxable income adjusted 
for net operating losses from other tax years plus the 
amount of adjustments and preferences. Alternative 
minimum taxable income (AMTI) was then reduced 
by an exemption amount detennined by filing status 
and AMTI. If the return was filed jointly by a 
married couple or a surviving spouse, the maximum 
amount of the exemption was $45,000. The maxi- 
mum amount for a single or head of household 
taxpayer was $33,750, and for a married couple 
filing separately, $22,500. The AMT exclusion was 
phased out if AMTI exceeded certain levels. For 
single taxpayers, the phase-out began at $112,500 
and ended at $247,500. For joint returns the range 
was $150,000 to $330,000, and for married couples 
filing separately , the range was $75 .000 to $ 1 65 ,000. 

If there was an amount remaining after subtract- 
ing the exemption, the first $175,000 ($87,500 or 
less if married filing separately) was taxed at a 26 
percent rate; any excess was taxed at a 28 percent 
rate. This amount was then reduced by the recalcu- 
lated alternative minimum tax, foreign tax credit, 
and regular income tax before credits (line 38, Fonn 
1040 plus any tax from Form 4970 included on line 
39; Form 1040 minus the regular foreign tax credit, 
line 43, Form 1040) to arrive at the alternative 
minimum tax. 



Basic Standard Deduction 

(included in line 34, Form 1040) 
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 nonfarm 
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 made on the individual income tax return. 

Total expenses (line 28, Schedule C) were de- 
ducted from gross income (line 7, Schedule C) to 
arrive at a tentative profit or loss. Expenses for 
business use of the taxpayer's home (line 30, 
Schedule C) were then deducted to arrive at net 
income or loss. Compensation of the proprietor was 
taxable income and, therefore, not allowed as a 
business deduction in computing net income. The 
deduction of net operating losses from previous 
years was not considered a business expense, but 
was offset against "Other Income" (line 21, 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 Gain or Loss. " 

Capital Gain Distributions Reported 
on Form 1040 

(Une 13, Form 1040) 

These distributions included long-term capital 
gain either credited or distributed to individual 



110 



Individual Returns 1994 



taxpayers by regulated investment companies, mu- 
tual funds, and real estate trusts. Taxpayers also 
reported capital gain distributions on Schedule D, 
Capital Gains and Losses, but they could enter the 
distributions directly on line 13ofForm 1040 if they 
had no other gain or loss to report on Schedule D. 

Capital Gains and Losses 

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

Casualty or Theft Loss Deduction, 
Nonbusiness 

(line 19, 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 

(line 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, or disabled 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 with one quali- 
fying child or dependent, was the smaller of earned 
income or $2,400; with more than one dependent 
the credit was based on the smaller of earned income 
or $4,800. For returns of married couples filing 
jointly, earned income refers to the earnings of the 
spouse with the lesser earned income. Exceptions 
were allowed if the spouse was disabled or a full- 
time student. 



The credit was equal to 30 percent of eligible 
expenses for taxpayers with adjusted gross income 
of $10,000 or less. The credit was reduced by one 
percentage point for each $2,000 increment of 
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 A 

(lines 15-18, 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. 
Cash contributions were generally limited to one- 
half of the taxpayer' sAGI. Therefore, the sum of the 
separate charitable contributions could be more than 
the total deduction (which had been limited). Con- 
tributions which could not be deducted due to the 
AGI limitation could be carried over to future years 
(and brought over from previous years). Beginning 
in 1994, for all charitable contributions of $250 or 
more, a written acknowledgment from the qualified 
recipient organization was required. 

Credit for Federal Tax on Gasoline 
and Special Fuels 

(line 59b, Form 1040) 

This credit (claimed on Form 4136) was allowed 
for federal excise taxes paid on gasoline and special 
fuels, such as gasohol and diesel fuel, provided the 
fuel was used for certain purposes (such as farm or 
non-highway use in a trade or business), bought at 
a price that included the tax, and a refund of the tax 
was not requested or received. The credit could 
reduce unpaid total tax liability or could be re- 
funded. A one-time refundable credit was allowed 



Explanation of Terms 



111 



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 or Disabled 

(line 42, Form 1040) 

A credit (claimed on Schedule R) for the elderly 
or permanently and totally disabled was available to 
taxpayers age 65 or older (within certain income 
limitations), and to those taxpayers under age 65 
who had retired with a permanent and total disability 
and who had received taxable income from a public 
or private employer because of that disability. The 
income to which the credit could be applied was 
reduced by nontaxable amounts of social security 
and railroad retirement benefits, veterans' pensions, 
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 
detennined to be terminal. 

The maximum credit available ($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 

(line 59, Form 1040) 

Taxpayers were required to include in total 
income any amounts which were allocated to them 
as undistributed long-tenn capital gains of regulated 
investment companies. If investment companies 
paid tax on the capital gain, taxpayers were entitled 
to claim a refundable credit (claimed on Form 2439) 
for their proportionate share of the tax paid. 



Credit to 1995 Estimated Tax 

(line 63, Form 1040) 

This amount was the part of the overpayment of 
1994 tax which taxpayers specifically requested to 
be credited to their estimated tax for 1995 . (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 for income tax purposes. The amount 
was subtracted as an adjustment from total income 
in the calculation of AGI. 

Dividends 

(line 9, Fonn 1040) 

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

Dividends did not include nontaxable distribu- 
tions of stock or stock rights, returns of capital, 
capital gains, or liquidation distributions. Taxpay- 
ers were also instructed to exclude amounts paid on 
deposits or withdrawable accounts in banks, mutual 
savings banks, cooperative banks, savings and loan 
associations, and credit unions, which were to be 
treated as interest income. 

Earned Income Credit A 

(line 56, Form 1040) 

The earned income credit for 1994 consisted of 
the basic credit with a maximum of $2,038 for one 
qualifying child and $2,528 for two or more quali- 
fying children. In 1994, the credit was modified to 
include not only workers who had a qualifying child 
living with them for more than half the year and 
whose earned income and adjusted gross income 
were each less than $23,755 ($25,296 if more than 
one qualifying child) but also to include certain 



112 



Individual Returns 1994 



taxpayers without dependent children. For taxpay- 
ers without children, the credit had a maximum of 
$306. The taxpayer must have earned income and 
adjusted gross income less than $9,000 and they (or 
their spouse) must be at least 25 years of age and less 
than 65 years old to claim the credit. The credit was 
generally 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 filing separately, or they claimed the for- 
eign income exclusion. Also for 1994, the heahh 
insurance credit and the extra credit for a child bom 
during the year were eliminated. 

For this report, the earned income credit is 
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, Refundable 
Portion 

See "Earned Income Credit." 

Earned Income Credit Used to Offset 
Income Tax Before Credits 

See "Earned Income Credit." 

Earned Income Credit Used to Offset 
Other Taxes 

See "Earned Income Credit." 

Employee Business Expense 

See "Unreimbursed Employee Business Ex- 
penses. " 

Estate or Trust Net Income or Loss 

(line 36, Schedule E, Part HI) 

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 
distributed), and any other amounts which were 
properly paid, credited, or required to be distributed 
for that year. 

Taxpayers excluded their share of dividends and 
gains or losses from sales of capital assets or other 
property, from estate or trust income. 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 tmst 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 1994 using Form 1040-ES, and any 
overpayment from the taxpayer's 1993 return that 
was applied to the 1994 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 
1994, and they expected withholding and credits to 
be less than the smaller of: (a) 90% of the tax shown 
on Fonti 1040 for 1994, or (b) 100% of the tax 
shown on Fonn 1040 for 1993. 

Excess Social Security Taxes 
Withheld A 

(line 58, Form 1040) 

If a taxpayer earned more than $60 , 600 ($57 , 600 
for 1 993) in total wages from two or more employers 



Explanation of Terms 



113 



in 1994, too much social security (FICA) or Rail- 
road Retirement Tax Act (RRTA) tax may have been 
withheld from his or her wages. For 1994, there was 
no wage base limitation for Medicare tax, therefore 
all covered wages were subject to Medicare tax. 
Filers claimed credit for such overpayment on their 
tax returns. The excess social security, or RRTA, 
taxes withheld could be taken as a credit toward 
payment of the taxpayer's income tax, or refunded. 
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 $2,450 
deduction ($2,350 for 1993) was allowed for each 
exemption claimed if adjusted gross income was less 
than $83,850. 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 1 994 : 

1) The individual received more than half of his 
or her support for 1994 from the taxpayer; 

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

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

4) The individual met certain citizenship require- 
ments; 

5) The individual's gross income was less than 
$2,450. An exception to the income limitation was 
granted to children under age 19, or full-time 
students under age 24. 

These statistics classify the exemptions as chil- 
dren at home, children away from home, parents, 
and other. 

If a taxpayer had AGI above certain levels, his 
or her personal exemption deduction may have been 



reduced or eliminated. For single taxpayers, the 
phaseout began at $1 1 1 ,800 and was completed at 
$234,300; for married persons filing jointly and 
surviving spouses, the phaseout began at $167,700 
and was completed at $290,200; for heads of 
household, the phaseout began at $139,750 and was 
completed at $262,250; and for married persons 
filing separately , the phaseout began at $83 , 850 and 
was completed at $145,100. 



Farm Net Income or Loss 

(line 18, Form 1040) 

This source of income or loss was reported by 
individuals who were sole proprietors of farms. 
When there were two or more fanns 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 were 
included in capital gains. Farm rental income was 
included in total rent net income or loss. (See also 
"Farm Rental Net Income or Lx)ss.") 



Farm Rental Net Income or Loss 

(line 39, Schedule E) 

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



Filing Status 

See "Marital Filing Status. 



114 



Individual Returns 1994 



Foreign Earned Income Exclusion 

(included in line 21, Fonn 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. 

Qualifying 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. 

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 together with the foreign 
earned income exclusion was limited to the total 
amount of foreign earned income for 1994. 

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 take 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 1994 could be 
carried back 2 years and then forward 5 years. 



Forfeited Interest Penalty Adjustment 

(line 28, Fonn 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, 1040EZ, and 
1040PC 

The individual income tax system utilizes three 
major forms to collect income and tax infonnation: 
the 1040, 1040A, and I040EZ. Variations of the 
three basic forms included 1040PC, 1040TEL, and 
electronic filing. Fonn 1040PC returns were gener- 
ated by IRS-approved software on a personal com- 
puter, and were typically condensed versions of the 
standard paper fonns. 

Returns of all 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., Fonns 1040, 1040A and 1040EZ), 
discussed below. For example, if a return was filed 
electronically that would have been a Form 1040EZ 
had it been filed on paper, it would have been 
considered a Form 1040EZ in the statistics. All 
1040TEL returns were considered to have been 
Form 1040EZ for these statistics. All returns 
generated on a personal computer were classified as 
1040PC regardless what standard forms they would 
have been classified under. 

The forms represented different levels of com- 
plexity in regard to the infonnation reported. The 
Forms 1040Aand 1040EZ, for instance, could only 
be used if an individual's taxable income was less 
than $50,000, his other income came from only a 
limited number of sources, and the taxpayer did not 
itemize deductions. The Form 1040 had to be used 
if taxable income was greater than $50,000. In 
addition, the taxpayer had to file Form 1040 if he or 
she itemized deductions or had income (or losses) 
from a source not provided for on Fonn 1040A or 
I040EZ, used certain tax provisions, or had certain 
othertax credits. (For a complete description of each 
form see Section 5, 1994 Fonns and Instructions.) 



Explanation of Terms 



115 



Gambling Loss Deduction 

(included in line 28, Schedule A) 

Gambling losses (to the extent of gambling 
winnings) were fully deductible for taxpayers who 
itemize deductions. (See also "Total Itemized De- 
ductions.") 

General Business Credit 

(line 44a, 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, the renewable electricity production 
credit, the Indian employment credit, the credit for 
employer social security and Medicare tax paid on 
employee tips, and the community development 
corporation credit. Taxpayers claiming more than 
one of the credits were required to summarize them 
on Form 3800, General Business Credit. The gen- 
eral business credit was limited to 100 percent of the 
first $25,000 ($12,500 for a married couple filing 
separately) of tax liability and 75 percent of the 
excess over $25,000. If the current year general 
business credit exceeded the tax liability limitation, 
the excess amount could be carried back to the 3 
preceding tax years, then forward 15 years. 

Home Mortgage Interest Deduction 

(lines 10-1-11, Schedule A) 

See "Interest Paid Deduction." 

Income Subject to Tax 

See"Modified Taxable Income." 

Income Tax After Credits 

[(line 40 minus line 45) minus part or all of line 56, 
Form 1040] 

To arrive at income tax after credits, taxpayers 
deducted total credits (line 45, 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 after subtraction of all 
credits and the earned income credit was tabulated 
as "income 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. Schedule D Tax worksheet, 
Form 8615, or Form(s) 8814, plus any additional 
taxes (line 39). (See also "Tax Generated.") 

Income Tax Withheld 

(line 54, Form 1040) 

Income tax withheld included amounts: de- 
ducted from salaries, wages, and tips, as reported on 
Form W-2; deducted from pensions, annuities, and 
certain gambling winnings as reported on Forms 
1099-R and W-2G: and withheld from total distri- 
butions of profit-sharing, retirement plans, and 
individual retirement accounts, as reported on Form 
1099-R. 

In some cases, a backup withholding rate of 31 
percent was required for interest, dividend, and 
royalty payments which, generally, were not subject 
to withholding. 

Individual Retirement Arrangement 
Deductible Payments 

(lines 23a and 23b, Form 1040) 

An individual retirement arrangement (IRA) is a 
savings program that allows a taxpayer to set aside 
money for retirement. Beginning in 1987, the 
deduction for IRA contributions was reduced or 
eliminated for taxpayers who were (or whose spouse 
was) covered by an employee retirement plan and 
whose adjusted gross income exceeded certain 
levels. (Nondeductible contributions were still al- 



116 



Individual Returns 1994 



lowed 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) the 
individual' s taxable compensation for the year, or b) 
$2,000 ($2,250 if a nonworking spousal IRA was 
included). 

Unless they were disabled, taxpayers could not 
start withdrawmg 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 
had to be made no later than the due date of the 
individual's return for that year. 

Individual Retirement Arrangement 
Taxable Distributions 

(line 15b, Form 1040) 

Any money or property received from a taxpayer ' s 
IRA account was considered a distribution and, 
generally, had to be included in the taxpayer's total 
income in the year received. Excepted from this rule 
were tax-free roll-over distributions from one retire- 
ment account to another, and distributions where the 
payout represented previously taxed non-deductible 
IRA contributions. 

Interest Paid Deduction 

(line 14, Schedule A) 

The rules for deducting home mortgage interest 
for 1994 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 ($500,000 if married filing sepa- 
rately), and (3) taxpayers could deduct all of the 
interest on an additional $100,000 ($50,000 if 
married filing separately) 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. Beginning in 
1993, the net investment income that was to be 
compared to investment interest could not include 
any net capital gains taxed at the 28 percent maxi- 
mum capital gain tax rate. Interest relating to 
business, royalty, and rental income was deducted 
directly from these items and was not reflected in the 
interest paid statistics. 

Interest Received 

See "Taxable Interest Received." 

Interest, Tax-Exempt 

See "Tax-Exempt Interest." 

Investment Interest Expense 
Deduction 

(line 13, Schedule A) 

See "Interest Paid Deduction. " and "Total Item- 
ized Deductions." 

Itemized Deductions 

See "Total Itemized Deductions" and specific 
itemized deductions. 

Itemized Deduction Limitation 

See "Total Itemized Deductions." 

Limited Miscellaneous Deductions 

(lines 20-26. Schedule A) 

Certain taxpayer expenses could be deducted on 
Schedule A, but were limited to the amount that 
exceeded 2 percent of adjusted gross income. These 



Explanation of Terms 



117 



included: unreimbursed employee business expenses 
(including qualifying educational expenses), tax 
preparation fees, expenses paid to produce or collect 
taxable income, and expenses paid to manage or 
protect property held for earning income (including 
safe deposit boxes). 

Long-Term Capital Gain or Loss 

(line 17, Schedule D) 

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

Long-Term Gain or Loss from Other 
Forms 

(line 12, Schedule D) 

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

Long-Term Loss Carryover 

(line 15, Schedule D) 

See "Salesof 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.") 

Marital 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. Surviving spouse status could only be 
used by those whose spouse died in 1992, 1993, or 
1994 and the taxpayer had a qualifying dependent. 

Medical and Dental Expenses 
Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included 
nonreimbursed payments made for the diagnosis, 
treatment, or prevention of disease or for medical or 
dental insurance. However, taxpayers who took the 
self-employed health insurance adjustment had to 
reduce their total premium deduction by the amount 
of the adjustment (see "Self- Employed Health In- 
surance"). 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 for items not available except 
by prescription or were for insulin . Taxpayers could 
deduct costs for transportation to obtain medical 
care and also a maximum of $50 per day for certain 
lodging expenses incurred while traveling to obtain 
medical care. (See also "Total Itemized Deduc- 
tions.") 

Minimum Tax Credit 

(line 44c, Form 1040) 

A minimum tax credit could be taken for 1 994 by 
certain taxpayers who paid alternative minimum tax 
for 1993. If all of the minimum tax credit (claimed 
on Form 8801) could not be used for 1994, the 
excess could be carried forward to later years. 

Miscellaneous Itemized Deductions 

(lines 20-26, 28, Schedule A) 

Miscellaneous itemized deductions were divided 
into two types. The first, such as employee business 
expenses, included those items that were limited to 
the amount that exceeded 2 percent of adjusted gross 
income, while the expenses of the other types, such 
as gambling losses not in excess of gambling win- 
nings, were fully deductible. (See also "Gambling 



118 



Individual Returns 1994 



Lx)ss Deduction," "Limited Miscellaneous Deduc- 
tions," and "Miscellaneous Deductions Other Than 
Gambling.") 

Miscellaneous Deductions Other 
Than Gambling 

(included in line 28, Schedule A) 

Other fully deductible expenses included such 
items as impairment-related work expenses for 
disabled persons, and amortizable bonds. (See also 
"Miscellaneous Itemized Deductions" and "Total 
Itemized Deductions.") 

Modified Taxable Income 

"Modified taxable income" is the tenn used to 
describe "income subject to tax, " the actual base on 
which tax is computed for the statistics in Tables 3.4 
and 3.5. For taxpayers filing current year returns, 
modified taxable income is identical to "taxable 
income." 

For prior year returns included in the 1994 
statistics, a modified taxable income was calculated 
by using the tax rate schedule to impute a hypotheti- 
cal taxable income amount necessary to yield the 
given amount of tax reported. 

A person who has no tax will have no modified 
taxable income. Since, the tax rate schedule is used 
to generate the modified taxable income, it is 
possible for a person to have up to four dollars of 
taxable income but have no modified taxable income 
because their tax reported would be zero. 

Moving Expenses Adjustment A 

(line 24, Form 1040) 

Starting in 1994, current-year moving expenses 
were not an itemized deduction on Schedule A. 
Taxpayers deducted current-year qualified moving 
expenses in the calculation of adjusted gross income 
as a statutory adjustment. In order to qualify forthis 
deduction, the new work place had to be at least 50 
miles farther from the former residence than the 
older. Deductible expenses included those incurred 
to move household and personal goods, and travel 



including lodging en route to the new residence. 
Expenses no longer deductible included: meals 
while moving from the old residence to the new 
residence; travel expenses for pre-move house hunt- 
mg trips; expenses while occupying temporary 
quarters in the area of the new job; and qualified 
residence sale, purchase, and lease expenses. 

Moving Expense Deduction 

(line 27, Schedule A) 

If a taxpayer incurred moving expenses in a year 
before 1994, but did not deduct them on the prior 
year return, they may be able to take the deduction. 

Net Capital Gain in AGI less loss 

See "Salesof Capital Assets, Net Gain or Loss." 

Net Operating Loss 

(included in line 21, Form 1040) 

The excess loss of a business when AGI for a 
prior year was less than zero. The loss could be 
applied to the AGI for the current year and carried 
forward up to 15 years. (See also "Other Income. ") 

Nondeductible Passive Losses 

(calculated on Form 8582) 

Nondeductible passive losses were calculated by 
subtracting deductible passive losses reported on 
Fonn 8582 (line 11) from total passive losses (lines 
lb -I- 2b) and were limited to zero. 

Other Adjustments 

(included in line 30, Form 1040) 
See "Statutory Adjustments." 

Other Income 

(line 21, Fonn 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 



Explanation of Terms 



119 



provided on the return form. Any foreign earned 
income exclusions, or "net operating loss" in an 
earlier year (that was carried forward and deducted 
for 1994) was entered as a negative amount 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 includes "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. 

Other Taxes Deduction 

(line 8, Schedule A) 

Other taxes consisted of any deductible tax other 
than state and local income taxes, real estate taxes, 
and personal property taxes. Examples of other 
taxes are taxes paid to a foreign country or US 
possession. (See also "Personal Property Tax"and 
"Taxes Paid Deduction.") 

Overpayment 

(Une61, Form 1040) 

An overpayment of tax occurred when "total tax 
payments" exceeded "total tax." Overpayments 
included the amount of any "refundable portion of 
the earned income tax credit." An overpayment 
could be refunded or credited toward the estimated 
tax forthe following year. (See also "Credit to 1995 
Estimated Tax" and "Refund.") 

Overpayment Refunded 

(line 62, Form 1040) 

See "Overpayment" and "Refund." 



Parents' 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, 1995; 

• had income only from interest and dividends; 

• had gross income for 1994 that was more than 
$500 but less than $5,000; 

• had no estimated tax payments for 1994; 

• did not have any overpayment of tax shown on 
his or her 1993 return applied to the 1994 
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. 



120 



Individual Returns 1994 



Passive Activity Losses 

Losses generated by any "flow-through" busi- 
ness activity (such as partnerships or S Corporations 
for which profits and certain other amounts were 
passed directly through to the owners), in which the 
taxpayer did not "materially participate" (i.e., was 
not involved regularly and substantially in the 
operations of the activity) qualified as passive 
activity losses. 

Payment with Request for Extension 
of Filing Time 

(line 57, Form 1040) 

This payment was made when the taxpayer filed 
Form 4868, Application for Automatic Extension of 
Time to File U.S. Individual Income Tax Return, or 
Form 2688, Applicationfor Additional Extension of 
Time to File. The extension granted the taxpayer an 
additional period of time to file a tax return, but did 
not extend the time for 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 

(line 51, Form 1040) 

If taxpayers withdrew any funds from an Indi- 
vidual Retirement Account or qualified retirement 
plan before they were either age 59- 1/2 or disabled, 
they were subject to a penalty tax equal to 1 percent 
of the premature distribution. Any taxpayer who 
failed to withdraw the minimum required distribu- 
tion after reaching age 70- 1 /2 had to pay a 50 percent 
excise tax on the excess accumulation. Contribu- 



tions to the retirement plans in excess of the legal 
limitation for the year (the lesser of $2,000 or the 
taxpayer's compensation for the year) were subject 
to an excise tax equal to 6 percent of the excess 
contribution. 

Pensions and Annuities 

(lines 16a, 16b, 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 ofa 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 16a and 16b. 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 contribution had to be 
amortized over the expected lifetime of the tax- 
payer. 

The entire amount of pensions and annuities 
received for the year was reported on line 1 6a of the 
Form 1040. The taxable portion was computed on 
a separate worksheet and entered on line 16b. 

Personal Property Taxes Deduction A 

(line 7, Schedule A) 

For 1 994, personal property taxes deduction was 
on its own line, prior to 1994 it was included with 



Explanation of Terms 



121 



other taxes. Personal property tax could be included 
as a deduction if the tax was an annual tax based on 
value alone. (See also "Taxes Paid Deduction.") 

Predetermined Estimated Tax 
Penalty 

(line 65, Forni 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 1994 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 Payments 

(line 23a, Form 1040) 

See "Individual Retirement Arrangement De- 
ductible Payments." 

Real Estate Taxes 

(line 6, Schedule A) 

This amount included taxes paid on real estate 
that was owned and not used for business by the 
taxpayer. The real estate taxes could only be used 
as a deduction if the taxes were based on the assessed 
value of the property. Also, the assessment had to 
be made uniformly on property throughout the 
community, and the proceeds had to be used for 
general community or governmental purposes. (See 
also "Taxes Paid Deductions"). 

Recapture Taxes 

(line 49, Fonn 1040) 

See "Tax from Recomputing Prior Year Invest- 
ment Credit." 



Refund 

(line 62, Fomi 1040) 

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

Refund Credited to Next Year 

(line 63, Form 1040) 

See "Credit to 1995 Estimated Tax." 

Regular Tax Computation 

Typically, the taxpayer, in detemiining the 
amount of "'tax generated," first computed taxable 
income. Depending on marital status and size of 
taxable income, the taxpayer then used the tax tables 
or applied the rates from one of four tax rate 
schedules to determine tax. Returns of taxpayers 
who had taxes computed by the Internal Revenue 
Service were classified under the regular tax com- 
putation method. 

Rent and Royalty Net Income or Loss 

(lines 24-25, Schedule E) 

This amount was the combination of rent net 
income, rent net loss, royalty net income, and 
royalty net loss. This amount did not include passive 
losses that were not deductible, but included 
carryovers of previous years' passive losses. (See 
also "Passive Activity 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. (See also "Passive Activity 
Losses.") 



122 



Individual Returns 1994 



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 royahies included revenues from oil, 
gas, and other mineral rights; revenue from patents; 
and revenue from literary, musical, or artistic 
works. Certain royalties received under a lease 
agreement on timber, coal, and domestic iron ore 
were eligible for capital gains or ordinary loss 
treatment under Code section 1231. As a result of 
the separate computation, those royalties are re- 
flected in the statistics for "sales of capital assets" 
and " sales of property other than capital assets. " (See 
also "Total Rent and Royalty Income or Loss in 
AGI.") 

S Corporations 

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

Salaries and Wages 

(Une 7, Form 1040) 

Salaries and wages as reported on the tax return 
were amounts of compensation primarily for per- 
sonal services. The following items are included: 

• salaries; 

• wages; 

• commissions; 

• bonuses; 

• tips; 

• fees; 

• excess reimbursement of 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" are treated as salaries and wages for 
the statistics. 

Sales of Capital Assets, Net Gain or 
Loss 

(line 13, Form 1040) 

In general, capital assets for tax purposes in- 
cluded all property held for personal use or invest- 
ment. Examples of such assets were personal 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 are used in the compu- 
tation of net capital gain or loss for this report: 

Long-term or short-term: If the holding period 
was one year or less the asset was considered short- 
term; otherwise it was considered long-term. 

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. 

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 



Explanation of Terms 



123 



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 LxDSses). These capital gam 
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 "Sales of Capital Assets, Net Gain or Loss. " 

Sales of Property Other Than Capital 
Assets, Net Gain or Loss 

(line 14, 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) amounts resulting from certain "involuntary 
conversions," including net losses from casu- 
alty and theft. 

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



Schedule D Gain Subject to 28 
Percent Tax Rate 

See "Tax Generated." 

Secondary IRA Payments 

(line 23b, Form 1040) 

See "Individual Retirement Arrangement De- 
ductible Payments." 

Self-Employed Health Insurance 
Deduction A 

(line 26, Fonn 1040) 

The provision that allowed self-employed per- 
sons, or owners of more than 2 percent of outstand- 
ing stock of an S corporation, to deduct, in the 
calculation of AGI, up to 25 percent of the amount 
paid for health insurance for themselves and their 
families expired on December 31,1 993 . A bill was 
signed on April 11, 1995 restoring the provision 
retroactively to January 1, 1994. Taxpayers who 
had already filed their 1994 returns had to file an 
amended return if they wished to take advantage of 
the deduction. Amended returns, however, are not 
reflected in the statistics. (For more information on 
amended returns, see Section 2, Description of the 
Sample.) 

Self-Employment Tax A 

(line 47, Fonn 1040) 

The ceiling on taxable self-employment income 
for 1994 was $60,600 ($57,600 for 1993). All net 
earnings greater than $400 ($108.28 for church 
employees) was subject to the Medicare tax portion 
(there was a $135,000 limit in 1993). (See also 
"Total Tax Liability.") 

Short-Term Capital Gain or Loss 

(line 8, Schedule D) 

See "Salesof Capital Assets, Net Gain or Loss." 

Short-Term Gain or Loss from Other 
Forms 

(line 4, Schedule D) 

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



124 



Individual Returns 1994 



Short-Term Loss Carryover 

(line 6, Schedule D) 

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

Size of Adjusted Gross Income 

(Une31, 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 A 

(lines 20a, 20b, Form 1040) 

Social security benefits included any monthly 
benefit under title n of the Social Security Act or the 
part of a "tier 1 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 up 
to 85 % of the net social security benefits received. 
Social security benefits received were reported on 
Form 1040, line 20a and the taxable portion was 
reported on line 20b. Taxpayers who had no taxable 
benefits were not supposed 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, 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 employee 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 

(included in line 34, Fonn 1040) 

For 1994, the basic standard deduction was 
increased. Taxpayers who were age 65 or over or 
blind could claim an additional standard deduction 
amount of $750 or $950. Both the basic and addi- 
tional standard deductions were determined by 
marital filing status, as shown below. 

Single 

Basic deduction of $3,800; 

Each taxpayer 65 or over or blind was allowed 
an additional $950 deduction each for age and 
blindness. 

Married filing jointly or surviving spouses 

Basic deduction of $6,350; 

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

Married, filing separately 

Basic deduction of $3,175; 

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

Head of Household 

Basic deduction of $5,600; 

Each taxpayer 65 or over or blind was allowed 
an additional $950 deduction each for age and 
blindness. 

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



Explanation of Terms 



125 



State Income Tax Refund 

(line 10, Form 1040) 

If a taxpayer received a refund, credit, or offset 
of state or local income taxes in 1994 that was paid 
or deducted before 1994, all or part of that amount 
had to be reported as income to the extent that an 
itemized deduction for state and local taxes had 
previously resulted in a tax benefit. 

State and Local Income Taxes 

(line 5 . Schedule A) 

Taxes paid could be used as an itemized deduc- 
tion if a taxpayer had state and local income tax 
withheld from their salary during 1994; had paid 
state and local income taxes directly during 1994 for 
a prior year, or had made mandatory contributions 
to specific state disability funds. (See also'Taxes 
Paid Deduction.") 

Statutory Adjustments 

(lines 23-30, Form 1040) 

Certain adjustments to total income were al- 
lowed as deductions in the calculation of adjusted 
gross income. For 1994, statutory adjustments 
included payments to a self-employed Keogh retire- 
ment 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 one-half of self-em- 
ployment tax, and the foreign housing deduction. 
Each of the above items is described separately in 
this section. In addition, statutory adjustments in- 
cluded jury duty pay received by the taxpayer and 
given to the employer if the taxpayer continued to 
receive wages while on jury duty, the forestation/ 
reforestation amortization deduction, and the repay- 
ment of supplemental unemployment benefits under 
the Trade Act of 1974. These amounts are included 
in the "Other Adjustments" category in the statis- 
tics. 

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, Fonn 1040) 

The investment tax credit provisions of the law 
included a recapture rule which required taxpayers 
to pay back some or all of any investment credit 
previously taken on property disposed of before the 
end of the useful life claimed in computing the 
credit. The law specified that if property qualifying 
for the credit was disposed of before the end of its 
useful life, the tax for the year of disposal was 
increased by the difference between the credit 
originally claimed and the credit that would have 
been allowed based on the shorter actual life. Tax 
credits could not be applied against this additional 
tax. 

Tax Generated A 

(line 38, Fonn 1040) 

This amount was the tax computed on modified 
taxable income. For 1994, there were five basic tax 
rates, 15, 28, 31, 36, and 39.6 percent. Long-term 
capital gains (in excess of short-term capital losses) 
were subject to a maximum tax rate of 28 percent. 
The 15 -percent bracket applied to taxable income 
equal to or below $22,750 for single filers; $38,000 
for joint filers or surviving spouses; $19,000 for 
married persons filing separately; and $30,500 for 
heads of household. The 28 percent tax bracket 
applied to taxable income in excess of the 1 5 percent 
bracket ceiling and equal to or below $55,100 for 
single filers; $91,850 for joint filers or surviving 
spouses; $45,925 for married persons filing sepa- 
rately; and $78,700 for heads of household. The 31 
percent tax rate applied to taxable income in excess 
of the 28 percent tax bracket ceiling and equal to or 
below $1 15,000 for single filers; $140,000 forjoint 
filers or surviving spouses; $70,000 for married 
persons filing separately; and $127,500 for heads 
of households. The 36 percent tax rate applied to 
taxable income in excess of the 31 percent tax 
bracket ceiling and equal to or below $250,000 for 
single filers, joint filers, or surviving spouses and 
heads of households and $125,000 for married 



126 



Individual Returns 1994 



persons filing separately . The 39 . 6 percent tax rate 
applied to taxable income in excess of the upper 
boundary for the 36 percent tax bracket. The tax 
generated at each of these tax rates is shown in 
Tables 3.4 and 3.5. 

If children underage 14 had investment income 
that exceeded $1,200, 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 
(the remaining investment income was taxed at the 
child's rate) 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 is included on Fonn 1040. line 22. The 
remaining investment income in excess of the $500 
standard deduction was taxed at the child's rate (15 
percent), added to the parents' tax on Form 1040, 
line 38, and is 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." (See also 
"Modified Taxable Income.") 

Tax Payments A 

(lines 54, 55, 57-60, Fonn 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 with- 
holding; 

(2) estimated tax payments (including those from 

overpayment on 1993 return); 

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

(4) excess social security. Medicare, 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 

(line 65, Form 1040) 

See "Predetermined Estimated Tax Penalty." 

Tax Preparation Fees 

(line 21, Schedule A) 

Tax preparation fees were included on Schedule 
A as a miscellaneous deduction, the total of which 
was subject to a 2 percent of AGI limitation. The 
amounts reported in the statistics are prior to this 
limitation. (See also "Limited Miscellaneous Item- 
ized Deductions.") 

Tax Rates, Tax Rate Classes 

See "Tax Generated." 

Tax Withheld 

(line 54, Form 1040) 

See "Income Tax Withheld." 

Tax-Exempt Interest 

(line 8b, Form 1040) 

Tax-exempt interest included 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 was an 
information reporting requirement and did not con- 
vert tax-exempt interest into taxable interest. 

Taxable and Nontaxable Returns 

The taxable and nontaxable classification of a 
return for this report is 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 
tax, Railroad Retirement Tax Act (RRTA), social 



Explanation of Terms 



127 



security orMedicare taxes on tip income, uncollected 
employee social security tax on tips, tax from 
recomputing prior-year investment credit, penalty 
taxes on individual retirement accounts, Section 72 
penalty taxes, advance earned income credit pay- 
ments, or golden parachute payments. 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 remaining ones, except for advance 
earned income payments, were either based on prior 
year's income or were penalty taxes. 

For this report, the earned income credit is 
treated first as an amount used to offset income tax 
before credits. Since the earned income credit was 
refundable, it was subtracted from income tax (for 
the statistics) after reduction by all other statutory 
credits. As a result, some returns became nontaxable 
strictly because of the earned income credit if there 
was no alternative minimum tax and the earned 
income credit equaled or exceeded income tax 
before credits reduced by any other credits. 

It should be noted that classification as taxable or 
nontaxable was based on each return as it was 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 deposits, 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. These amounts could, in 
some circumstances, include a child' s income which 
was to be taxed at the parent' s rate. Interest on state 
or local government obligations remained tax-ex- 
empt, but the total tax-exempt interest had to be 
reported on line 8b of Fonn 1040. It was not 
included in the taxpayer's income for tax purposes. 
(See also "Tax-Exempt Interest.") 

Taxable IRA Distributions (in AG!) 

(line 15b, Form 1040) 

See "Individual Retirement Arrangement Tax- 
able Distributions." 

Taxable Pensions and Annuities (in 
AGI) 

(line 16b, Form 1040) 

See "Pensions and Annuities." 

Taxable Social Security Benefits 
(received) 

(line 20b. Form 1040) 

See "Social Security Benefits." 

Taxes Paid Deduction 

(lines 5-9, Schedule A) 

Taxes allowed as an itemized deduction from 
adjusted gross income, included personal property 
taxes, state and local income taxes, taxes paid to 
foreign countries or U.S. possessions (unless a 
foreign tax credit was claimed), and real estate taxes 
except those levied for improvements that tended to 
increase the value of the property. Mandatory 
employee contributions to a state disability fund and 
employee contributions to a state unemployment 
fund were also included. Federal taxes were not 
deductible. 

Taxes paid on business property were deducted 
separately on the schedules for business, rent, 
royalty, and farm income and are excluded from the 
"taxes paid" statistics in this repon. 



128 



Individual Returns 1994 



Total Income 

(line 22, Form 1040) 

Total income was the sum of the individual 
income items (lines 7 through 21) before adjust- 
ments. 

Total Income Tax 

(line 46 + line 48 - line 56, limited to zero, on Form 
1040) 

Total income tax was the sum of income tax after 
credits (including the subtraction of the earned 
income credit) and the alternative minimum tax. It 
did not include any of the other taxes which made up 
total tax liability . Total income tax was the basis for 
classifying returns as taxable or nontaxable. 

Total Itemized Deductions A 

(included in line 34, Form 1040) 

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

If a taxpayer had AGI in excess of $111,800 
($55,900 if married filing separately), his or her 
itemized deductions may have been limited. The 
limitation did not apply to the deductions for medi- 
cal and dental expenses, investment interest ex- 
penses, casualty or theft losses, and gambling 
losses. To arrive at allowable itemized deductions, 
total itemized deductions were reduced by the 
smaller of: a) 80 percent of the non-exempt deduc- 
tions, orb) 3 percent of the amount of AGI in excess 



of $111,800 ($55,900). Therefore, total itemized 
deductions is the sum of the separate deductions 
cited above, less the itemized deduction limitation. 

Total Miscellaneous Deductions 

See "Miscellaneous Itemized Deductions." 

Total Rent and Royalty Income or 
Loss 

(line 26 plus line 39, Schedule E) 

This income concept consisted of all rent and 
royalty income and loss which was used in comput- 
ing adjusted gross income, including farm rental 
income and suspended rental loss carry-over from 
prior years. It excluded that portion of rental losses 
which was not deductible in computing adjusted 
gross income due to the passive loss rules. 

Total Statutory Adjustments 

(line 30, Form 1040) 

Total statutory adjustments was the sum of the 
individual adjustments to income (lines 23a-29). 

Total Tax Credits 

(lines 45, 56, Form 1040) 

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

1) child care credit; 

2) credit for the elderly and disabled; 

3) foreign tax credit; 

4) general business credit; 

5) minimum tax credit; 

6) earned income credit (EIC) used to offset 
income tax before credits; 

7) mortgage interest credit; and 

8) other tax credits. 

These amounts were deducted from income tax 
before credits to arrive at income tax after credits. 
For the statistics, the portion of the EIC which did 
not result in a negative amount is tabulated as 
"earned income credit used to offset income tax 



Explanation of Terms 



129 



before credits. " Any remaining EIC amount could 
be refunded or applied to other taxes, and is 
classified separately as "earned income credit re- 
fundable portion. " or "earned income credit used to 
offset other taxes. " All other credits were limited to 
the amount needed to offset income tax before 
credits and were not refundable or used to offset any 
other taxes. 

Total Tax Liability 

(line 53 modified by the earned income credit. Form 
1040) 

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

Type of Tax Computation 

(line 38, Form 1040) 

Tabulations in Table 3.1 include three methods 
of computing the tax on income subject to tax. These 
methods were: 

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



(2) Form 8615, used to compute the tax on invest- 

ment income of children under 14; and 

(3) Schedule D, Fonn 1040, used to compute the 28 

percent tax on long-term capital gains (in excess 
of short-term capital losses.) 

Unemployment Compensation 

(line 19. Form 1040) 

All unemployment compensation received was 
taxable. It did not include any supplemental unem- 
ployment benefits received from a company-fi- 
nanced supplemental unemployment benefit fund, 
which were included in salaries and wages. 

Unreimbursed Employee Business 
Expenses 

(line 20. Schedule A) 

This item, added together with most other mis- 
cellaneous itemized deductions, was subject to a 
floor of 2 percent of AGI. Unreimbursed employee 
business expenses included travel, transportation, 
meal, and entertainment costs incurred while based 
at or away from home in the perfonnance of job 
duties. Fifty percent of meal and entertainment 
expenses were deductible, and were calculated on 
Fonn 2106, Employee Business Expenses. Many 
other expenses such as union dues, safety equip- 
ment, uniforms, protective clothing, and physical 
examinations were also deductible. Travel expenses 
away from home which were paid or incurred were 
not deductible if the period of temporary employ- 
ment was more than one year. The amounts reported 
in the statistics were prior to the 2 percent limitation. 
(See also "Limited Miscellaneous Itemized Deduc- 
tions.") 



Section 5 1 994 Forms and 

Instructions 



Page 

Form 1040 and Instructions 1 32 

Forms 1040A and Schedules 1, 2, and 3 133 

Form 1040EZ 136 

Schedules A & B , Itemized Deductions and Interest and Dividend Income 137 

Schedule C, Profit or Loss fi-om Business (Sole Proprietorship) 138 

Schedule C-EZ, Net Profit From Business (Sole Proprietorship) 1 39 

Schedule D, Capital Gains and Losses 1 39 

Schedule E, Supplemental Income and Loss (From rental real estate, royalties, 

partnerships, S corporations, estates, trusts, REMIC's, etc.) 140 

Schedule EIC , Earned Income Credit (Qualifying Child Information) 141 

Schedule F, Profit or Loss From Farming 142 

Schedule R, Credit for the Elderly or the Disabled 143 

Schedule SE, Self Employment Tax 144 

Form 2 1 06, Employee Business Expenses 1 45 

Form 2441 , Child and Dependent Care Expenses 146 

Form 3800, General Business Credit 147 

Form 6251, Alternative Minimum Tax-Individuals 148 

Form 8582, Passive Activity Loss Limitations 148 

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

More than $1,200 150 

Form 880 1 , Credit for Prior Year Minimum Tax-Individuals and Fiduciaries 150 

Form 8814, Parents ' Election to Report Child's Interest and Dividends 151 



131 



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provision o( lav» See instructions 1 3b 


dd lines 1 3a and 1 3b (Even though these 
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this amount or your standard deducuon 
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Home moriqaqe interest not reported to you on Form 1098 l( paid 
to the person (rom whom you bought the home, see page A 3 
,ind show ihai person s name identifying no and address ► 


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Instructions tor Phy 
Physician 

Tiber 31 1976 A person is permanen 

d in rhe space disabled if both of tht 

■ 1. He or she cannol 

substantial gainful act 

physical or mental coi 


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ilil $S()1I0 In III.- t.ixjbtedisdb 
under age 65 Enter the total 
Part 1, enter your taxable disat 
Id your taxable disability incom 
income Enter the total 
lis on what to include on line 1 
n& \y. enter the smaller of lin 

pensions, annuities, or disabili 
filing a joint return) received ir 

social security benefits, and 

lailrnad letirement benelits treii 
instructions 

s pensions, and 
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me under any other provision < 


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Part 0: Enter 

17.500 
$10,000 
S5.000 
nline 14 llzeroorless. 


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Both spouses were 65 or older 

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total disability 

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disability 

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on permanent and total disability . 

One spouse was 65 or older, and the 1 

retired on permanent and toiat disabilit 


Vou were 65 or older and you lived apa 
You were under 65. you rettiud on pe 
liveil jp.itt lri;m your spcHlse tor .ill ijf 

Part II and complela Part III on Iha 1 


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for ihis disability for 1983 or an earlier ' 
ned line B on the statement. AND 
rondition, you were unable to engage 

lave to file another statement for 1994 
'Our physician complete the statement 


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farm profit or (loss) from Schedule F line 36 and farm partnerships Schedule K 1 (Form 
5), line 1 5j Note: Skip this line if you use (he larm optional method See page SE 3 

prolit or (loss! Irnin Schedule C, line 31. Schedule C EZ, tine 3 and Schedule K 1 (Form 
5), hue 153 (other ihan (arming) fulinisters and members of retigtous orders see page SE 1 
amounts to report on this line See page SE 2 for other income to report Note: Skip this line 
oti use (he nonfarm optional method See page SE 3 


e 3 IS more than leio niultiply line 3 by y2 35% ( 9235} Otherwise enter amount from line 3 
3u elected one or both of tne optional methods, enter the total of lines 15 and 1 7 here 
nbine lines 4a and 4b If less than $400 do not file this schedule you do not owe self employment 

Exception. II less than J400 and you had church employee income, enter and continue ► 
er your church employee income from Form W 2 Caution: See | i i 

e SE I for dednidon of church employee income . , L^^J 1 


Kimum amount of combined wages and self employment earnings subject to social security 

or Ihe 6 2% pr.rtion of the ; 65% railroad retirement (tier 1) tax for 1994 

il .(iLidl security watjes and lips (total ot boxes 3 and / on Form(s| 

1?) ,iiul f.iilrrj.id if'tireiTienl (tier 1) Lompensjtion 3^ _ 

HptjrtGd tips subject to social security tax (from Form 4137, line 9} 1 ^P \ 1 

lines 8a and 8b ...... 


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t-ecnplDymenlta«. Add lines 10 and n E met here and on Form 1040, litis 47 

Auction (or one-haW ol sell-employinent la«. Multiply line 1 2 by 

^, ( S) Entei Ihe result here and on Form 1040, line 25 . 1 13 1 1 



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otit or (loss) from •= 
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mploymem tax. II 


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145 



Individual Returns 1994 



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30 Enter < osi or oiher basis (see 
insiruLtions) 

31 Enter amount of section 179 
deduction (see instructions) 

32 Multiply line 30 by line 14 (see 
msifiictions if you elected the 
section 179 deduction) . 

33 Enter depreciation method and 
perceniaqe (see insifuciions) . 

34 Multiply line 1? hy Ihe percentage 
on line 33 (see instructions) . . 

35 Add lines 31 and 34 . 

36 Enter Ihe limitation amount 
(rorn the lable in the line 36 

37 Multiply line 36 by the 
pefceniaye on line 14 

38 Enter the smaller of line 35 Of 
line 37 Also, enter this amount 
on line 28 above 


1 

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17 If married filing a joint return, enter YOUR SPOUSE S earned 
income (if student or disabled, see the line 6 instructions), if 
married filing a separate return, see the instructions for the 
.immint U) t'rih'i all others, nriiHr ihe .imuuiii from line 16 


19 Excluded benefits. Enter here the smaller of the following 

• fhe amount (rom line 18 or 

• $S 000 {12 SCO if married filing a separate return 
and you were required to enter your spouses 
earned income on line 1 7) 

20 Taxable benefits. Subtract line I9 from line 13 Also, include this a 
line 1 On the dotted line next to line 7 write OCB" 



















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21 Enter the amount of qualified expenses you incurred and paid in 
this line any excluded benefits shown on line 19 

22 Enter $2,400 ($4,800 if two or more qualifying persons) 


3 § 
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Individual Returns 1994 






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Section 6 



Index 



References in the index are either to table or page num- 
bers. Table references appear in the fomi "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 

Reported on: 

Electronically filed returns 1.7 

Form 1040 A returns 1.6 

Form I040PC returns 1.8 

Time series. 1990-1994 A 

Additional taxes 

Definition pg 107 

Time series, 1990-1994 A 

Adjusted gross income less deductions 

Time series, 1990-1994 A 

Adjusted gross income less deficit 

Classified by: 

Accumulated size of adjusted gross income 1.1 

Marital status 1.2, 1.3 

Size of adjusted gross income 1.2, 1.4 



Type and number of exemptions 2.3, 2.4 

1979 income concept B 

Definition pg 107 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Form 1040PC returns 1.8 

Returns with earned income credit 2.5 

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, 1990-1994 A 

Adjustments 

(See Statutory adjustments) 

Advance earned income credit 

Time series, 1990-1994 A 

Advance earned income credit payments 

Definition pg 108 

Alimony paid 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 108 

Time series, 1990-1994 A 



153 



154 



Individual Returns 1994 



Alimony received 

Classified by; 

Marital status 13 

Size of adjusted gross income 1.4 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 108 

Alternative minimum tax 

Classified by: 

Marital status 13 

Size of adjusted gross income 3.3 

Definition pg 109 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

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 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Time series, 1990-1994 A 

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 109 



Reported on; 

Electronically filed returns 1.7 

Form 1040PC 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 



Capital assets 

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

Capital gain distributions reported on Form 
1040 

Classified by; 

Size of adjusted gross income 1.4 

Definition pg 109 

Time series, 1990-1994 A 

Capital gains and losses 

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

Cash contribution deduction 

(See Contributions deduction) 

Casualty or theft loss deduction 

Classified by marital status 1.3 

Definition pg 110 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC 1.8 

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 110 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 
classified by marital status 2.2 

Timesenes, 1990-1994 A 

Children at home exemption 

(See Exemptions) 



Index 



155 



Children away from home exemption 

(See Exemptions) 

Coefficient of Variation 

All returns 1.4CV 

Contributions deduction 

Carryover from prior years 2.1 

Classified by marital status 1,3 

Definition pg 1 10 

Reported on: 

Electronrcally filed returns 1.7 

Form 1040PC 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of contribution 2.1 

Credit for the elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 1 1 1 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 

classified by marital status 2.2 

Time series. 1990-1994 A 

Credit for Federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 1 10 

Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 1 11 

Credit to 1995 estimated tax 

(See also Overpayment refianded) 
Definition pg 1 1 1 

D 

Deductible points 

(See also Interest paid deducfion) 
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 111 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1990-1994 A 

Deferral of additional 1993 taxes 

Classified by size of adjusted gross income 3.3 

Dependent exemptions 

(See Exemptions) 

Description of the sample 

Data capture and cleaning pg 20 

Domain of study pg 19 

Method of estimation pg 20 

Sample design and selection pg 19 

Sampling variability and confidence intervals pg 20 

Table presentation pg 21 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg HI 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by mantal status 2.2 

Time senes, 1990-1994 A 



E 



Earned income credit 

Change in law pg 10 

Definition pg 111 

Income items and credits 2.5 

Refundable portion: 

Classified by size of adjusted gross income... 2.5, 3.3 
Reported on: 

Electronically filed returns 1.7 



156 



Individual Returns 1994 



Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Form I040PC returns 1.8 

Time series. 1990-1994 A 

Total: 
Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with earned income credit 2.5 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 2.5, 3.3 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 

classified by marital status 2.2 

Used to offset other taxes 2.5, 3.3 

Electronically filed returns 

Classified by: 

Size of adjusted gross income 1.7 

Time series, 1990-1994 A 

Employee business expenses 

(See Unreimbursed employee business expenses) 

Estate or trust net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg 112 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Estimated tax payments 

Classified by: 

Mantal status 1.3 

Size of adjusted gross income 3.3 

Definition Pg ' 12 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1990-1994 A 



Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 1 12 

Time series. 1990-1994 A 

Exemption Amount 

Change in law pg 10 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1990-1994 A 

Exemptions 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 1 13 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Time series, 1990-1994 A 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg- 113 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Farm rental net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 113 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



Index 



157 



Filing requirements 

For children and other dependents pg 9 

For most people pg 8 

Description pg 8 

Filing status 

(See Marital filing status) 

Foreign earned income exclusion 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 1 14 

Reported on returns with itemized 

deductions 2.1 

Foreign housing deduction 

Definition pg 1 14 

Time series, 1990-1994 A 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 1 14 

Reported on: 

Electronically filed returns 1.7 

Fonn 1040PC returns 18 

Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1990-1994 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 1 14 

Time series, 1990-1994 A 

Form 1040 returns 

Description pg 1 14 

Time series 1990-1994 A 

Form 1040A returns 

Classified by: 

Size of adjusted gross income 1.6 

Description pg 114 

Time series, 1990-1994 A 

Form 1040EZ returns 

Classified by: 

Size of adjusted gross income 1.5 

Description pg 1 14 

Time series, 1990-1994 A 



Form 1040PC returns 

Classified by: 

Size of adjusted gross income 1.8 

Definition pg 114 

Time series. 1990-1994 A 

Forms and instructions 

Form 1040 pg 132 

Schedules A «& B pg 137 

Schedule C pg 138 

Schedule C-EZ pg 139 

Schedule D pg 139 

Schedule E pg 140 

Schedule EIC pg 141 

Schedule F pg 142 

Schedule R pg 143 

Schedule SE pg 144 

Form 1040A pg 133 

Form 1040EZ pg 136 

Form 2106 pg 145 

Form 2441 pg 146 

Form 3800 pg 147 

Form 6251 pg 148 

Form 8582 pg 148 

Form 8615 pg 150 

Form 8801 pg 150 

Form 8814 pg 151 



Gambling loss deduction 

Definition pg 115 

Returns with itemized deductions 2.1 

General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3,3 

Definidon pg 115 

Reported on returns with itemized 
deductions classified by marital status 2.2 

Time series, 1990-1994 A 



H 



Heads of household, returns of 

(See also Marital filing status) 
Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 



158 



Individual Returns 1994 



Sources of income 1.3 

Size of adjusted gross income 1.2 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Time series. 1990-1 W4 A 

Home mortgage interest deduction 

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



I 



Income subject to tax 

(See Modified taxable income) 

Income tax after credits 

Classified by: 

Accumulated size of adjusted gross income 1.1 

Marginal tax rate 3.4 

Marital status 1.3 

Size of adjusted gross income 1.2,3.3 

Definition Pg 1 15 

Reported on; 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with earned income credit 2.5 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Definition pg 1 15 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Time series. 1990-1994 A 

Income tax less credits 

Time senes, 1990-1994 A 

Income tax withheld 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 1 15 



Reported on: 

Electronically file returns 1.7 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Form 1040PC returns 1.8 

Returns with itemized deductions 
classified by marital status 2.2 

Time series. 1990-1994 A 

Individual retirement arrangement (IRA) 
deductible payments, adjustment 

(See also Primary and secondary IRA payments) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 1 15 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1990-1994 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 116 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time senes, 1990-1994 A 

Interest paid deduction 

Classified by marital status 1.3 

Definition pg 1 16 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of interest paid deduction 2.1 

Interest received 

(See Taxable interest received) 



Index 



159 



Interest, tax-exempt 

(See Tax-exempt interest) 

Investment interest paid 

(See Interest paid deduction) 

Itemized deductions 

(See Total itemized deductions and also specific tvpe) 
Change in Law Pg ' 



Joint 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 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Returns with total income tax 3.2 

K 

Keogh retirement plan 

(See Payments to a Keogh plan) 
Time series. 19Q0-1994 A 



Long-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Sizeof adjusted gross income 1.4 

Long-term gain or loss from other forms 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of adjusted gross income 1.4 

Long-term loss carryover 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of adjusted gross income 1.4 



M 

Marginal tax rates 

(See also Tax generated) 

Definition pg 117 

Reported on returns with modified 
taxable income 3.4,3.6 

Marital filing status 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 13 

Definition pg 117 

Reported on returns with itemized 
deductions 2.2 

Type of exemption 2.4 

Medical and dental expenses deduction 

Classified by marital status 1.3 

Definition pg 1 17 

Limitation 2.1 

Reported on: 

Electronically filed returns L7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Method of estimation 

Description pg 20 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 117 

Reported on returns with itemized 
deductions 2.2 

Time Series 1990-1994 A 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition Pg 1 17 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



160 



Individual Returns 1994 



Miscellaneous medical expenses 

(See Medical and dental expenses deduction) 

Miscellaneous deductions other than gambling 

Definition pg 1 18 

Returns with itemized deductions 2. 1 

Modified taxable income 

Classified by: 

Marginal tax rate 3.4 

Size of adjusted gross income 3.1 

Tax generated at each rate 3.6 

Tax generated at specific rate 3.5 

Definition pg 1 18 

Moving expenses deduction 

Change in Law pg 10 

Classified by marital status 1.3 

Definition pg 1 18 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 



N 



Net capital gain in AGI less loss 

Definition pg 118 

Time series. 1990-1994 A 

Net operating loss 

Classified by size of adjusted gross income 1.4 

Definition pg 1 18 

Nonconventional source fuel credit 

Classified by marital status 1.3 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Classified by 1979 income concept B 

Definition pg 118 

Nontaxable returns 

(See also Taxable returns) 

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

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 



Form 1040EZ returns 1.5 

Form 1040PC returns 1.8 

Returns with itemized deductions 2. 1 

Number of exemptions 

Classified by: 

Size of adjusted gross income 1.4 

Type of exemption and size of 

adjusted gross income 2.3 

Type of exemption and marital status 2.4 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Time series, 1990-1994 A 



o 



Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 1.4 

Time series, 1990-1994 A 

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 118 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time senes, 1990-1994 A 

Other payments 

Definition pg 119 

Time series, 1990-1994 A 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 119 



Index 



161 



Other taxes deduction 

(See also Taxes paid deduction) 

Definition pg 1 1 9 

Reported on returns with itemized deductions 2.1 

Other than cash contributions deduction 

(See Contributions deduction) 

Overpayment 

(See also Credit to 1995 estimated tax) 
Credited to 1995 estimated tax: 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 1 19 

Reftinded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 

Electronically filed returns 1.7 

1040A returns 1.6 

I040EZ returns 1.5 

Form 1040PC returns 1.8 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1990-1994 A 

Total 3.3 



Parent exemptions 

(See Exemption) 

Parents' election to report child's interest and 
dividends 

Definition pg 1 19 

Reported on returns with modified 

taxable income 3,4,3.5,3.6 

Classified by: 

Mantal 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 1 19 

Reported on: 
Electronically filed returns 1.7 



Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Payment with request for extension of filing 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 120 

Time series, 1990-1994 A 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 120 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1990-1994 A 

Penalty tax on qualified retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 120 

Time senes, 1990-1994 A 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 120 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Personal exemption 

(See Exemptions) 

Personal interest deduction 

(See Interest paid deduction) 

Personal interest paid 

(See also Interest paid deduction) 



162 



Individual Returns 1994 



Personal property taxes deduction 

(See also Taxes paid deduction) 

Definition pg 120 

Reported on returns with itemized deductions 2.1 

Population and sample 

Reported on Forms 1040. 1040 A and 1040EZ C 

Predetermined estimated tax penalty 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 121 

Time series. 1990-1994 A 

Prescription medicine and drug expenses 

(See Medical and dental expenses deduction) 

Primary IRA payments 

(See also Individual retirement arrangement 
adjustment, deductible payments) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 

Classified by marital status 2.2 

Time series. 1990-1994 A 



R 



Real estate taxes 

(See also Taxes paid deduction) 

Defmition pg 121 

Reported on returns with itemized deducfions 2.1 

Recapture taxes 

Timesenes. 1990-1994 A 

Refund 

(See also Overpayment refiinded) 
Definition pg 121 

Refund credited to next year 

(See also Credit to 1995 estimated tax) 
Timesenes. 1990-1994 A 



Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition Pg 121 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg '21 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 121 

Requirements for filing 

Description pg 8 

Retrospective income concept 

Classified by size of adjusted gross 

income and 1979 income concept B 

Description pg H 

Royalty net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 122 



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 122 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 



Index 



163 



Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Sales of capital assets, net gain or loss 

Classified by: 

Mantal status 1.3 

Size of adjusted gross income 14 

1979 income concept B 

Definition pg 122 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

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 123 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Secondary IRA payments 

(See also Individual retirement arrangement adjustment 
deductible payments) 
Classified by 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 123 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deduction 

classified by marital status 2.2 

Timesenes, 1990-1994 A 

Self-employed health insurance deduction 

Change in law pg 1 1 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 123 

Time senes. 1990-1994 A 



Self-employment tax 

(See also Deduction of self-employment tax) 

Change in law pg 11 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 123 

Time senes. 1990-1994 A 

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 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Short-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross income 1.4 

Short-term gain or loss from other forms 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross income 1.4 

Short-term loss carryover 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross income 1.4 

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 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by mantal status 2.2 

Size of adjusted gross income 

Classified by: 

Mantal status 1.2 

Selected income and tax items IT 

Size of adjusted gross income 3.3 

Sources of income 1.4 

Type of tax computation 3.1 

1979 income concept B 



164 



Individual Returns 1994 



Definition pg 124 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Returns with modified taxable income 3.1, 3.6 

Tax generated by rate 3.5 

Returns with total income tax 3.2 

T\pe 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 14 

Definition pg 124 

Reported on; 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series. 1990-1994 A 

Social security and Medicare tax on tip income 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 124 

Time series, 1990-1994 A 

Sources of income 

(See also specific type) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 16 

Form 1040EZ returns 1.5 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified bv marital status 2.2 



Sources of the data 

(See Description of the sample) 

Spouse IRA 

Time series, 1990-1994 A 

Standard deduction 

(See also Basic and additional standard deductions) 

Change in law Pg 1 1 

Classified by marital status 1.2 

Definition pg 124 

Reported on: 

Form i040EZ returns 1.5 

Time series, 1990-1994 A 

State income tax refund 

(See Taxes paid deduction) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 125 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

State and local income taxes 

Definition pg 125 

Reported on returns with itemized deductions 2.1 

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 125 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Type of adjustment 1.4 



Index 



165 



Surviving spouses, returns of 

(See also Marital filing status) 
Classified by: 

Each rate at which tax was computed 

Marginal tax rate 


3.6 

3 4 


Tax generated at specified rate 

Definition 

Reported on returns with modified 

taxable income 

Tax items 

(See also specific type) 
Classified by: 

Accumulated size of adjusted gross income ... 
Marital status 


3.5 

. pg 125 

3.1 


Sources of income 

Size of adjusted gross income 

Type of exemption 

Reported on returns with itemized deductions 
classified bv marital status 


13 

1.2 

2.4 

2 2 


1.1 

1 3 


T 


... 1 3 


Size of adjusted gross income 1.2, 

1979 income concept 

Reported on: 
Electronically filed returns 


1.4,3.3 
B 

1.7 


Tax credits 


Form 1040A returns 


1 6 


(See also specific type) 


Form 1040EZ returns 


1 5 


Classified by: 
Marital status 


Form 1040PC returns 

Returns with modified taxable income 

Returns with itemized deductions 


1.8 


Size of adjusted gross income 


3.3 

B 

... 1 7 


3.1 

. 2 1 


1979 income concept 


Classified bv marital status 


22 


Reported on: 
Electronically filed returns 


Time series, 1990-1994 

Tax liability 

Classified by: 
Marital status 


A 


Form 1040PC returns 

Returns with modified taxable income 

Returns with itemized deductions 


1.8 

3.1 

.. 2 1 






... 22 




Classified bv marital status 


Size of adjusted gross income 

Reported on: 

Electronically filed returns 

Form 1040EZ returns 




Time series, 1990-1994 

Type of credit 


A 

3.3 


3.3 




1.3 


1.7 

1 5 


Tax due at time of filing 

Classified by: 
Marital status 


Form I040PC returns 

Returns with itemized deductions 

classified by marital status 


1.8 




3.3 


2.2 


Size of adjusted gross income 


Time series, 1990-1994 

Tax payments 

(See also specific type) 
Classified by: 
Marital status 




Definition 

Reported on: 
Electronically filed returns 


pg 125 
1.7 


A 


Form 1040 A returns 

Form 1040EZ returns 


1.6 

1 5 






1.8 

2.2 


1.3 


Form 1040PC returns 

Returns with itemized deductions 
classified by marital status 


Size of adjusted gross income 

Definition 

Reported on: 

Electronically filed returns 


3.3 

. pg 126 


Time series, 1990-1994 


A 

3.3 

pgl25 

3.6 

3.4 


1 7 


Tax from recomputing prior-year investment 
credit 


Form I040PC returns 

Returns with itemized deductions 
classified by marital status 


1.8 

2.2 


Classified by size of adjusted gross income 

Definition 

Tax generated 

Classified by: 

Each rate at which tax was computed 

Marginal tax rate 


Time series, 1990-1994 

Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition 

Time senes, 1990-1994 


A 

Pgl26 
A 



166 



Individual Returns 1994 



Tax preparation fee 

(Sec also Miscellaneous itemized deductions) 

Definition pg 126 

Reported on returns with itemized deductions 2.1 

Tax rates 

(See Tax generated) 

Tax withheld 

(See Income tax witliheld) 

Tax-exempt interest 

Classified by; 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 126 

Reported on: 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Taxable income 

Classified by; 

Accumulated size of adjusted gross income 1.1 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Marital status 1.2 

Tax generated at specified rate 3.5 

Definition pg 127 

Reported on; 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Form I040PC returns 1.8 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series. 1990-1994 A 

Taxable interest received 

Classified by; 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 127 

Reported on; 
Electronically filed returns 1.7 



Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series. 1990-1994 A 

Taxable IRA 

(See Individual retirement arrangement (IRA) taxable 
distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1990-1994 A 



Taxable returns 

(See also Nontaxable returns) 
Classified by; 

Size of adjusted gross income ... 1.1, 1.2, 1.4,2.3,3,3 
Reported on; 

Electronically filed returns 1.7 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Fonn 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Taxable social security 

Time series. 1990-1994 A 

Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 127 

Reported on; 

Electronically filed returns 1.7 

Forms 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of taxes paid deduction 2.1 

Total credits 

(See also Tax credits and Total tax credits) 
Time series. 1990-1994 A 

Total income 

Definition pg 128 

Reported on Form 1040A returns 1.6 

Total income, net gain less loss 

Time series, 1990-1994 A 



Index 



167 



Total income tax 

As percentage of adjusted gross income 3.2 

Type of tax computation 3.1 

Average 11 

Type of tax computation 3.1 

Classified by: 

Each rate at which tax was computed 3 6 

Marital status 1.3. 3 6 

Number of exemptions 2.4 

Size of adjusted gross income 1,2, 2.1, 3.3 

1979 income concept B 

Type of exemption 2.3 

Definition pg 128 

Reported on 

Electronically filed returns 1.7 

Form 1040PC returns 1.8 

Returns with earned income credit 2.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with modified taxable income 3.1 

Total itemized deductions 

Classified by: 

Marital status 13 

Size of adjusted gross income 1.4 

Marital status 1.2 

1979 income concept B 

Definition pg 128 

Reported on: 

Electronically filed returns 1.7 

Form 1040PC returns 18 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Limitation reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See Miscellaneous itemized deductions) 

Total payments 

Time senes, 1990-1994 A 



Total rent and royalty income or loss 

Definition 



pgl28 



«U.S. GOVERNMENT POINTING OFFICE: 1 997-51 4-01 5 /51 590 



Total standard deduction 

(See Standard deduction) 
Time series, 1990-1994 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1990-1994 A 

Total tax credits 

(See Tax credits) 
Definition pg 128 

Total tax liability 

(See Tax liability) 
Definition pg 129 

Type of tax computation 

Classified by size of adjusted gross income 3.1 

Definition pg 129 



u 



Unemployment compensation 

Classified by: 

Marital status 1-3 

Size of adjusted gross income 14 

Definition pg 129 

Reported on: 

Electronically filed returns 17 

Form 1040A returns 1.6 

Form 1040PC returns 1.8 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1990-1994 A 

Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions 
and employee business expense) 

Change in Law pg 10 

Definition pg 129 

Reported on returns with itemized deductions 2. 1 



ISBN 0-16-042710-X 



780160"42710/ 



90000 




i 



Department of the Treasury 
Internal Revenue Service 

Publication 1304 (Rev. 3-97) 

Catalog Number 63338H