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Full text of "Individual income tax returns"

BOSTON PUBLIC LIBRARY 

llllllllllllllllllllllll 
3 9999 06316 814 8 



INDMDUU IN(DME 
TAXREIUHIS 




RETURNS FILED $ TAX COMPUTATIONS $ 



SALARIES & WAGES $ TAXABLE INCOME 



EXEMPTIONS $ STANDARD DEDUCTIONS 



ADJUSTED GROSS INCOME $ INCOME TAX 



NET GAINS A NET LOSSES T TAX LIABILITY 



ITEMIZED DEDUCTIONS $ ADJUSTMENTS 



IRAS $ MARITAL STATUS T DEPENDENTS 



INTEREST T ALTERNATIVE MINIMUM TAX 



$ NONTAXABLE RETURNS T TAX REFUNDS 



TAX CREDITS ▼ SOURCES OF INCOME $ 



DIVIDENDS A ROYALTIES $ CAPITAL GAINS 



$ EARNED INCOME CREDIT ▼ TAX RATES A 



STATISTICS OF INCOME DIVISION 



For sale bv Ihe U.S. Gi.vcrnmcnl Piinling OITicc 
Superlnlcndent of Documcnls, Mail Slop: SSOP, Washington, DC 2()402-y328 
ISBN 0-16-042739-8 



Department 
of the 
Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 1995 



Publication 1304 (Rev. 3-98) 



RY iTEf^i 



r 



Charles O. Rossotti 

Commissioner 



Michael P. Dolan 

Deputy Commissioner 



John M. Dalrymple 

Acting Chief Compliance Officer 



Daniel F. Skelly 

Director, 

Statistics of Income Division 



Dave Paris 

Chief 

Individual Statistics Branch 



.TATEUBRA, i 
34U: _ 
J BOSTON. MASSAGHuc^n .. ._, 

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Additional unpublished information from individual income tax returns, 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- 1995 
Individual Income Tax Returns 
Washington, DC 1997 



RfcUbiVED 




, RHSimi'PGBDC LIBRARY 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 8 

Changes in Law 9 

The 1979 Income Concept 11 

Comparison of Adjusted Gross Income with 1979 Income Concept 11 

Section 2 

Description of the Sample 

Domain of Study 17 

Sample Design and Selection 17 

Data Capture and Cleaning 18 

Method of Estimation 18 

Sampling Variability and Confidence Intervals 18 

Table Presentation 19 

Section 3 

Basic Table 

Part 1— Returns Filed and Sources of Income 23 

Part 2— Exemptions and Itemized Deductions 57 

Part 3— Tax Computation 71 

Section 4 

Explanation of Terms 87 

Section 5 

1995 Forms and Instructions Ill 

Section 6 

Index 153 



Section 1 



Introduction 

and Changes 

in Law 



Introduction 

This report contains complete individual in- 
come tax data for Tax Year 1995 . The statistics are 
based on a stratified probability sample of individual 
income tax returns, selected before audit, which 
represents a population of over 118 million Forms 
1040, 1040A, 1040EZ, and 1040PC, including elec- 
tronic returns, filed for Tax Year 1995. 

Table A on the following pages presents se- 
lected income and tax items for Tax Years 1991, 
1992, 1993, 1994, and 1995 as they appear on the 
forms and provides the percentage change for each 
item between 1994 and 1995. 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 1995, the number of individual 
tax returns filed increased by over 2.3 million, or 



Michael Parisi was responsible for the text and production of this report. Technical assistance was provided by Michael Strudkr. This report 
was prepared under the Erection of Jeff Hartzpk, Chief Individual Returns Analysis Section, Individual Statistics Branch. 



2.0 percent. Adjusted gross income (AGI) grew 
$281.8 billion, or 7.2 percent from 1994 to 1995, 
compared to the 4.9 percent growth recorded from 
1993 to 1994. Total tax liability increased 9.8 per- 
cent to $621 .0 billion. Several components of AGI 
showed sizable increases for 1995: taxable interest 
increased 22.7 percent; capital gain distributions 
reported on Form 1040 increased 33.3 percent; and 
net capital gain less loss increased 19.5 percent. 

This report is divided into six sections. Sec- 
tion 1 explains the requirements for filing, changes 
in the law for 1995, and the 1979 Income Concept. 
Section 2 describes the sample of individual income 
tax retiuns upon which the statistics are based . Section 
3 contains tables of detailed aggregate statistics on 
individual tax remms. 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 1995 



Table A-Selected Income and Tax Items for Selected Years, 1991-1995, in Current and Constant 1990 
Dollars^ 

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





Current dollars 




Item 


1991 


1992 


1993 


1994 


1995 


Percent change. 
1994 to 1995 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




114,730,123 

68,992,987 
2,900.257 


113,604,503 

65,870,679 
3,412,727 


114,601,819 

66.358.259 
3.858.800 


115.943,131 
66.390.696 
3.562.384 


118,218,327 

64,774,724 
4,130.001 


20 




-2 4 




159 


Form 1040A returns 


26,605,992 


28,768,327 


27.850.427 


26.051.305 


24.463.262 


-6 1 




6,496.237 
19.131.143 


7,266,419 
18,965,496 


7.707.100 
20.393.132 


5.639.602 
20.507.577 


5.975.664 
21.644,177 


6.0 




55 




1 899 679 


1 825 658 


2 524 937 


2 700 590 


4 618 555 


71 




t 


4,770,221 


4.215.400 


2.993.313 


7.102.740 


1373 


Salaries & wages 


97.066.245 
2.674.260.752 

70.161,547 
209,411,465 


96,263,895 
2.805.703.266 

67.280.674 
162.343.280 


98.003.356 
2.892.120.390 

65.233.312 
131.140.527 


99,356.244 
3,026,777.706 

65,340,012 
126,169.276 


101.138.551 
3.201.456.569 

67.028.830 
154.780.536 


1 8 




58 


Taxable interest received 


26 


Amount 


227 


Tax-exempt interest 
Number of returns 
Amount 


4,128,715 
43,111,140 


4.453.458 
45.728.471 


4.691.129 
46.459.032 


5.061.511 
48.296.834 


5.006.129 
48.518.428 


■11 
05 


Dividends In AGI 


23,228,826 
77,284,498 


23,715.100 
77.925.720 


24,690.816 
79.728.631 


25.235.082 
82.410,237 


26.214,195 
94,592.325 


39 


Amount 


148 


State income tax refund 
Number of returns 
Amount 


16.675.610 
10.360.755 


16.769.415 
10.190.421 


17.272.312 
11.237.850 


17,771.636 
11.853.690 


18.261.317 
12,235.548 


28 
32 


Alimony received 
Number of returns 
Amount 


465.461 
4.141.841 


466.532 
4.606,142 


418.739 
4.208.182 


421.716 
4.397.932 


427.060 
4.339.781 


13 

-1 3 


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


15.029.325 
141.864.014 


15.320.466 
154.002.154 


15.633,049 
155.704.680 


15,944.127 
166.203.589 


16.172.851 
169.343.327 


1 4 
19 


Net capital gam in AGI less loss 


12.682.215 

101.559.040 


13.352.724 
116.393.768 


14.465.599 
141.576.763 


14.808.542 
139.544.718 


15.284.562 
166.758.085 




Amount 


195 


Capital gam distributions reported on Form 1040 

Number of returns 
Amount 


2.326.788 
1.216.780 


3.137.878 
1.835.768 


3.942,860 
2.595,138 


4.014.164 
2,743.634 


4.678.363 
3.657,121 


165 
333 


Sales of property other than capital assets, net 
gam less loss 


1.605.159 
•2.201.504 

4.899.292 
42.481,367 

3.996.947 
20.627,106 

18.893.132 
239.241.028 


1.684.241 
•2.654.106 

5.565.393 
55.637,677 

4,444,823 
26,273,246 

18,752,298 
262,505.637 


1,705,943 
•3,825,285 

5.130,514 
48,717,807 

4,382,772 
27,080,640 

18,534,595 
270,507,408 


1,774.653 
•3.188.731 

5.502.525 
55.312.555 

4.777.297 
33.106.103 

19.063.270 
288.967.847 


1.777.233 
-3.010.038 

5.858.634 
59.840.199 

5.255.882 
37.316.169 

19.778.915 
311.264.612 


1 






Total IRA distributions 


65 




82 


Taxable IRA distributions in AGI 

Number of returns 


100 
127 


Total pensions & annuities 




Amount 


77 


Taxable pensions & annuities in AGI 
Number of returns 
Amount 


17.907.232 
176.501.703 


17.676.445 
186.491,698 


17,441,114 
194,014.034 


17.893.606 
205,442.984 


18.414.601 
221.053.045 


29 
76 


Rents, royalties, partnerships, estates, 
trusts, etc 














Number of returns 
Amount 


13.872.760 
72.092.658 


13.593,119 
101.267,900 


13.778,329 
110.852.259 


13.995.757 
135,860.869 


14,158,755 
148,999,462 


1 2 
97 


Farm net income less loss 














Number of returns 
Amount 


2.290.908 
■2.853.007 


2.288,218 
-2.536.007 


2.272,407 
•3.666,447 


2.242.324 
•7.378.101 


2,219,244 
•7,849,640 


-10 
•6 4 


Unemployment compensation in AGI 

Number of returns 


9.931.421 
23.309.714 

11.047.907 
108.292.997 


10.309.533 
31.393.169 

10.783.342 
111.289,205 


9655.286 
27.586.208 

10.412.635 
112.359.437 


8.530.794 
20.285.055 

10.040.115 
112.332.115 


7,985.322 
19.336,423 

10,292,449 
119,291,657 


•6 4 
•4 7 


Social security benefits (received) 


25 




6 "I 


Taxable social security benefits in AGI 




Number of returns 
Amount 


b.333,413 
21.359.312 


5.535.811 
23.139.399 


5.688.191 
24,649.668 


5.891.912 
38.639.292 


6,598,033 
45.715.361 


120 
183 


Foreign earned income exclusion ^ 

Number of returns 

Amount 


222.057 
9,609,690 


252.629 

11.166.790 


243,928 
10,657,053 


257.240 
11,096.943 


266.129 
12.284.935 


35 
107 



Footnotes at end of table 



Introduction and Changes in Law 



Table A-Selected Income and Tax Items for Selected Years, 1991-1995, in Current and Constant 1990 
Dollars-Continued^ 



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





Current dollars 




Item 












Percent change, 




1991 


1992 


1993 


1994 


1995 


1994 to 1995 




(1) 


(2) 


(3) 


(1) 


(5) 


(6) 


Net operating loss ' 
Number of returns 
Amount 


328.480 
40.030.770 


351,037 
42,117,716 


367,330 
44,021,921 


431,277 
47,045,252 


505,303 
49,330,982 


17,2 
49 


Other income, net gam less loss ' 

Number of returns 

Amount 


5.399.836 
24.894,414 


5,256,347 
21,502,493 


5,225.702 
19,639.891 


5,453,748 
21,915,214 


4,623,440 
15,518,117 


■ 152 
-29 2 


Total income, net gam less loss 

Number of returns 

Amount 


114.659.690 
3,499.249.790 


113,475,772 
3,664,593,805 


114,524,280 
3,759,964,153 


115,831,790 
3,946,621,274 


118,113,441 
4,230,493,192 


20 
72 


Pnmary taxpayer IRA adjustment 


4.211.741 
6.400,933 

1,912,395 
2,629,244 

11,751,761 
10,712,138 

3,047,949 
1,906,288 

840,087 
6,912,855 


4,036,901 
6,191,865 

1,637,085 
2,504,195 

12,206,670 
11,540,330 

2,825,883 
1,367.088 

919.187 
7.592.136 


3,998,976 
6,050,274 

1,799,919 
2,477,126 

12,486.990 
11.867.147 

2.944.725 
2.101,234 

947.949 
8,160,190 


3,902.183 
5.974.238 

1.707,974 
2.414.533 

12,734,753 
13,104,801 

1,483.167 
1.183.635 

995,844 
8,194,688 


3,889,574 
5,944.655 

1.661.103 
2.393.359 

12.849,084 
13,341,810 

3,011,145 
2,601,145 

1,032,102 
8,734,145 


•0 3 




-0 5 


Spouse IRA adjustment 

Number of returns 


■2 7 
-0 9 


One-half of self-employment tax 


09 




1 8 


Self-employed health insurance 


103 




1198 


Keogh retirement plan 

Number of returns 

Amount 


36 
66 


Forfeited interest penalty 
Number of returns 
Amount 


989.496 
196,726 


905.383 
153,086 


691,586 
105,227 


636.445 
137.032 


803,838 
203,861 


26 3 
48 8 


Alimony paid adjustment 
Number of returns 
Amount 


673,072 
5.302,480 


680,281 
5,513,598 


628.100 
5,305.227 


639,000 
5,513,611 


567,947 
5.225,564 


-11 1 
-5 2 


Foreign housing deductions 


2,690 
45,256 

99,191 
610,210 


3,374 
52,785 

88,883 
549,171 


2.479 
17.248 

103.801 
540.601 


4,312 
50,994 

125,020 
981 ,245 


5,765 
114,619 

126,323 
860,329 


33 7 




124 8 


Other adjustments 
Number of returns 
Amount 


10 
-12 3 


Total statutory adjustments 

Number of returns 


16,990,443 
34.716,128 

3,464,533,661 

32.489,919 
467,697,873 

81,304,774 
351,076.010 


17,170,925 
35,464,254 

3,629,129.550 

32,540614 
481,945,631 

80,072,236 
366.533,607 


17,179,519 
36,624,273 

3,723,339,880 

32.821,464 
490,403,708 

80,840,916 
382,134,445 


17,859,335 
39,103,321 

3,907,517,953 

33,017,754 
493,654,068 

81,947,182 
397,106,389 


18,208,887 
41.139,577 

4,189,353,615 

34.007,717 
527.374.034 

83.222.737 
413,584,632 


20 
52 


Adjusted gross income or loss (AGI) 


72 


Total itemized deductions 


30 




68 


Total standard deduction 


16 


Amount 


41 


Basic standard deduction 
Number of returns 
Amount 


81,304.774 
340,096,951 


80,072,236 
355,222,745 


80,840,916 
370,905,395 


81,947,182 
385.027,102 


83,222,737 
401,265,344 


1 6 
42 


Additional standard deduction 


11,038.416 
10.979.059 


10,643,118 
11.310,862 


10,547,983 
11,229,050 


10.621.983 
12.079.287 


10,809,600 
12,319,288 


1 8 


Amount 


20 


AGI less deductions 


103.213.145 
2.717,651.867 


102,105.105 
2,853,414,748 


102,468,642 
2,925,681,033 


104.288,562 
3.092,849,174 


106,211,028 
3,326,498,893 


18 


Amount 


76 




231.296.627 
491,084.150 

92.717.816 
2,284,087,935 


230.547.002 
523.042.222 

90,717,400 
2,395,695,907 


232,920,023 
540,540,132 

90,831,069 
2,453.542,706 


232,716,395 
562,559,033 

92,793,239 
2,597,980,066 


237,164,486 
584,509,487 

94,612,292 
2,813,826,386 


1 9 




3 9 


Taxable income 
Number of returns 
Amount , 


20 
83 


Tax from table, rate schedules, etc 
Number of returns 
Amount 


92,622.506 
453,843.011 


90,623,988 
481,900,611 


90,737,061 
508,359,262 


92,689,014 
540,938,022 


94,482,512 
595,744,087 


1 9 

101 


Additional taxes 
Number of returns 
Amount 


150,801 
659,653 


121,579 
730,262 


73.274 
534,701 


100,985 
633,313 


65,179 
424,567 


-35 5 
-33 


Income tax before credits 

Number of returns 


92,635,791 
454,502,664 

5,896.435 
2.520.549 

285,065 
57,083 


90,633,192 
482,630.873 

5.980.219 
2.527,188 

240,144 
51.120 


90,754.509 
508,893,963 

6,090.070 
2.559.319 

223,053 
49,019 


92,701,755 
541.571,335 

6.011.648 
2.525.652 

222.358 
46,601 


94,497,909 
596,168,654 

5,964.253 
2.517,962 

251,524 
48,028 


1 9 

101 


Child care credit 

Number of returns 


-0 8 
-0 3 


Credit for elderly or disabled 
Number of returns 
Amount 


131 
31 


Foreign tax credit 

Number of returns 

Amount 


874,583 
1,824,334 


1.068.776 
2.047.275 


1,292,596 
2,217,865 


1,545,691 
2,308,948 


1,730.566 
2,965,313 


120 
28 4 



Footnotes at end of table 



Individual Returns 1995 



Table A~Selected Income and Tax Items for Selected Years, 1991-1995, in Current and Constant 1990 
Dollars-Continued^ 



> estimatos based c 



nples-money amounts are in thousands of dollars] 



Current dollars 



Percent change, 
1994 to 1885 



General business credit 

Number of returns 

Amount 

Pnor year minimum tax credit 

Number of returns 

Amount 

Total credits ' 

Number of returns 

Amount 

Income tax less credits^ 

Number of returns 

Amount 

Self-employment tax 

Number of returns 

Amount 

Alternative minimum tax 

Number of returns 

Amount 

Recapture taxes 

Number of returns 

Amount 

Social security, fuledicare tax on tip income 
not reported 

Number of returns 

Amount 

Tax on qualified retirement plans 

Number of returns 

Amount 

Advanced earned ineoma credit payments 

Number of returns 

Amount 

Total tax liability'* 

Number of returns 

Amount. 

Income tax withheld 

Number of returns 

Amount 

Estimated tax payments 

Number of returns , 

Amount 

Earned income credit' 

Number of returns 

Amount 

Payment with an extension request 

Number of returns 

Amount 

Excess social security tax withheld 

Number of returns 

Amount 

Other payments: 
Form 2439 

Number of returns 

Amount 

Form 4136 

Number of returns 

Amount 

Total payments'-' 

Number of returns 

Amount. 

Overpayment, total 

Number of returns 

Amount 

Overpayment refunded 

Number of returns 

Amount ' 

Refund credited to next year 

Number of returns 

Amount 

Tax due at time of filing 

Number of returns 

Amount 

Tax penalty 

Number of returns 

Amount. 

Footnotes at end of table 



259,625 
522,507 



32,154 
169,331 



7,360,137 
5,204,348 



92,088,147 
449,287,085 



12,084,845 
21,967,788 



243.672 
1,213.426 



11,500 
26,956 



279.781 
45,410 



3,029,160 
1.442,380 



26.086 
6,743 



94,848,722 
474,008,060 



98,755,763 
397,605,848 



12,858,218 
92,576,548 



13,664,555 
11,104.993 



1,113,929 
14,563,609 



807,036 
770,807 



47,368 
56,313 



642,657 
149,940 



106,827.617 
516,828.059 



85,564,104 
95,269,292 



82,402,017 
84.043.194 



4.643.125 
11.226.098 



25,567.640 
53.046,236 



3,798,637 
596,943 



252,151 
574,633 



63,316 
283,960 



7,627,557 
5,690.280 



90.075.274 
476.940.593 



12,243.336 
23,154,833 



287,183 
1,357,063 



4,433 
27,583 



306,218 
67,478 



3,045,980 
1.524,638 



27,599 
15,396 



93.088.694 
503.095.005 



97.535.602 
407.463.812 



12.783.008 
113.747.377 



14.096,575 
13,027,917 



1,152,117 
9,947,890 



932,687 
846,175 



33,198 
109,013 



638,306 
171,046 



106,046,359 
545,313,031 



80,991,052 
92,047,931 



77,840,969 
78,879,540 



4,863,373 
13,168,391 



29,035,574 
50,411,381 



4.555,184 
581,476 



255,132 
578,304 



60,158 
256,340 



7,928,776 
5,858.492 



90.175.136 
503,035.471 



12,501,349 
23,753,616 



334,615 
2,052,790 



9.699 

30.014 



280.979 
37.372 



2.673.956 
1.392.898 



35.196 
10.318 



93.330,455 
530.328.396 



98.688,932 
426,405,232 



12,379,549 
116,326,360 



15,117.389 
15.536.762 



1.167.281 
11.830,005 



897,355 
925.295 



51,004 
63,897 



584,651 
155,319 



107,125,726 
579,499,432 



82,403,149 
98,875,046 



79,275,446 
84,776,869 



4,624,588 
14,098,178 



28,637,871 
50,330,900 



4.972.115 
626.890 



301,244 
690,038 



77,133 
376,558 



8,120,873 
6,141,494 



92,092,322 
535,429,841 



12,748,808 
26,227,746 



368,964 
2,212,094 



7.280 
34.596 



347,712 
33,599 



2,832,705 
1,501,808 



220.447 
75,243 



95,432,579 
565,560,681 



100,436,904 
460,687,479 



12.083,839 
115.983.568 



19.017.357 
21,105.158 



1,249.234 
19,752,634 



930,953 
935,083 



30,165 
44,384 



575,317 
157.098 



109,152,732 
618,682,380 



85.089,436 
112,924.413 



82.136.645 
98.539,553 



4,347,767 
14,384,861 



27,639,693 
60,507,961 



4,707,696 
705,246 



267,527 
702,906 



106,592 
468,755 



8.263,198 
6.894,461 



94.020.926 
589.274,192 



12,850,372 
26,678.859 



414.106 
2,290,576 



7,416 

51,517 



267,601 
43,651 



3,039,096 
1,780,113 



193,751 
124,693 



97,461,757 
820.965,863 



102,436,220 
495,484,153 



11,903,592 
122,489,252 



19,334,397 
25,955,575 



1,368.994 
24,929.343 



1.033.189 
1.081,454 



42.037 
67.482 



519.653 
123,815 



111,098.864 
670,131,074 



85,348,771 
119.462.121 



82.744.440 
104,537.379 



3,671,556 
14.924,742 



29.734.331 
71.153.015 



5,177,201 
856,106 



Introduction and Changes in Law 



Table A~Selected Income and Tax Items for Selected Years, 1991-1995, in Current and Constant 1990 
Dollars-Continued^ 

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





Constant 1990 dollar^ 




Item 












Percent change. 




1991 


1992 


1993 


1994 


1995 


1994 to 1995 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


AM returns* 


114.730.123 


113.604.503 


114.S01.819 


115.943.131 

66,390,696 


118.218.327 

64,774.724 


2.0 


Form 1040 returns 


68,992,987 


65,870.679 


66.358.259 


■2 4 


Electronically filed returns 


2,900,257 


3,412,727 


3,858,800 


3.562,384 


4.130.001 


159 


Form 1040A returns 


26,605,992 


28,768,327 


27,850,427 


26,051,305 


24.463,262 


-6 1 


Electronically filed returns 


6,496,237 


7,266,419 


7,707,100 


5,639,602 


5,975,564 


60 


Form 1040EZ returns 


19,131,143 


18,965,496 


20,393,132 


20,507,577 


21,644,177 


55 


Electronically filed returns 


1,899,679 


1,825,658 


2,524,937 


2,700,590 


4,618,555 


710 


Form 1040PC returns 


t 


4,770,221 


4,215,400 


2,993,313 


7,102,740 


137 3 


Salaries & wages 














Number of returns 


97,066,245 


96,263,895 


98,003,356 


99,356,244 


101.138.551 


18 


Amount 


2,566,469,052 


2,614,821,310 


2,614,937,061 


2.669.116.143 


2.745.674.587 


29 


Taxable interest received 














Number of returns 


70,161,547 


67,280,674 


65.233,312 


65.340.012 


67.028.830 


26 


Amount 


200,970,696 


151,298,490 


118.571.905 


111.260.384 


132.744.885 


193 


Tax-exempt interest 














Number of returns 


4,128,715 


4,453,458 


4.691.129 


5.061.511 


5 006.129 


-11 
-2 3 


Amount 


41,373,455 


42,617,401 


42!o06.358 


42.589.801 


41,611,002 


Dividends in AGI 














Number of returns 


23,228,826 


23,715,100 


24.690.816 


25.235.082 


26.214.195 


39 


Amount 


74,169,384 


72,624,157 


72.087.370 


72.672.167 


81.125.493 


11 6 


State income tax refund 














Number of returns 


16,675,610 


16,769,415 


17.272.312 


17.771.636 


18.261.317 
10.493.609 


2 8 


Amount 


9,943,143 


9,497,130 


10.160.805 


10.452.989 


04 


Alimony received 












Number of returns 


465,461 


466,532 


418.739 


421.716 


427.060 


1 3 


Amount 


3.974.895 


4.292,770 


3,804,866 


3.878.247 


3.721.939 


■4 


Business or profession net income, less loss 














Number of returns 


15,029.325 


15,320,466 


15,633.049 


15.944.127 


16,172.851 


1 4 


Amount 


136,145.887 


143,524,841 


140.781.808 


146.564.011 


145.234.414 


-0 9 


Net capital gam in AGI less loss 














Number of returns 


12,682,215 


13,352,724 


14.465.599 


14.808.542 


15.284.562 


32 


Amount 


97.465,489 


108,475,087 


128,007,923 


123.055.307 


143.017.226 


162 


Capital gam distributions reported on Form 1040 














Number of returns 


2,326,788 


3,137.878 


3,942,860 


4.014.164 


4.678.363 


165 


Amount 


1,167 735 


1,710,874 


2,346,418 


2.419,430 


3,136,467 


29 6 


Sales of property other than capital assets, net 














gain less loss 














Number of returns 


1,605.159 


1,684.241 


1,705,943 


1,774.653 


1,777,233 


01 


Amount 


-2.112,768 


-2.473.538 


-3.458.666 


•2.811.932 


-2,581,508 


82 


Total IRA distnbutions 














Number of returns 


4,899,292 


5,565,393 


5130.514 


5.502,525 


5.858.634 


65 


Amount 


40,769,066 


51,852,448 


44,048,650 


48,776,504 


51.320.925 


52 


Taxable IRA distributions in AGI 














Number of returns 


3,996,947 


4,444,823 


4382,772 


4,777,297 


5.255.882 


100 


Amount 


19,795,687 


24,485,784 


24,485,208 


29,194,094 


32.003.575 


96 


Total pensions & annuities 














Number of returns 


18,893,132 


18,752.298 


18,534.595 


19.063.270 


19.778.915 


38 


Amount 


229,597,916 


244,646,446 


244.581.743 


254.821.735 


266.950.782 


48 


Taxable pensions & annuities in AGI 














Number of returns 


17,907.232 


17,676,445 


17.441,114 


17.893,606 


18,414.601 


29 


Amount 


169,387,431 


173,804,006 


175,419,561 


181,166,653 


189,582.371 


46 


Rents, royalties, partnerships, estates. 














trusts, etc 














Number of returns 


13,872,760 


13,593.119 


13,778.329 


13.995.757 


14.158.755 


1 2 


Amount 


69,186,812 


94,378,285 


100.228.082 


119.806.763 


127.786.846 


67 


Farm net income less loss 














Number of returns 


2,290,908 


2,288,218 


2.272.407 


2.242.324 


2.219.244 


-1 


Amount 


-2,738,011 


■2.363,473 


-3.315.052 


-6.506.262 


-6.732.110 


3 5 


Unemployment compensation in AGI 














Number of returns 


9,931,421 


10.309,533 


9.655.286 


8.530,794 


7.985.322 


-6 4 


Amount 


22,370,167 


29.257.380 


24.942.322 


17,888,056 


16.583.553 


-7 3 


Social security benefits (received) 














Number of returns 


11,047,907 


10.783,342 


10,412.635 


10,040,115 


10.292.449 


25 


Amount 


103,928,020 


103,717,805 


101.590.811 


99,058,302 


102.308.454 


33 


Taxable social security benefits in AGI 














Number of returns 


5,333,413 


5,535,811 


5.688,191 


5,891,912 


6.598.033 


120 


Amount 


20,498,380 


21,565,144 


22.287.222 


34,073,450 


39.206,999 


151 


Foreign earned income exclusion ' 














Number of returns 


222,057 


252,629 


243,928 


257.240 


266,129 


35 


Amount 


9.222.351 


10,407,074 


9,635.672 


9.785.664 


10,535,965 


77 



Footnotes at end of table 



Individual Returns 1995 



Table A~Selected Income and Tax Items for Selected Years, 1991-1995, in Current and Constant 1990 
Dollars-Continued^ 



i estimates based on samples--money amounts are in thousands of dollars] 



Constant 1990 dollar^ 



Percent change, 
1994 to 1995 



Net operating loss ' 

Number of returns 

Amount 

Other income, net gam less loss * 

Number of returns 

Amount 
Total income, net gam less loss 

Number of returns 

Amount 

Pnmary taxpayer IRA adjustment 

Number of returns 

Amount 

Spouse IRA adjustment 

Number of returns 

Amount 

One-half of self-employment tax 

Number of returns 

Amount 
Self-employed health insurance 

Number of returns 

Amount 

Keogh retirement plan 

Number of returns 

Amount 

Forfeited interest penalty 

Number of returns 

Amount 

Alimony paid adjustment 

Number of returns 

Amount . 

Foreign housing deductions 

Number of returns 

Amount 

Other adjustments 

Number of returns 

Amount 

Total statutory adjustments 

Number of returns 

Amount 

Adjusted gross income or loss (AGI) 

Amount 
Total itemized deductions 

Number of returns 

Amount 

Total standard deduction 

Number of returns 

Amount 
Basic standard deduction 

Number of returns 

Amount 
Additional standard deduction 

Number of returns 

Amount. 

AGI less deductions 

Number of returns 

Amount 
Number of exemptions 

Exemption amount 

Taxable income 

Number of returns 

Amount 
Tax from table, rate schedules, etc 

Number of returns 

Amount 

Additional taxes 

Number of returns 

Amount 

Income tax before credits 

Number of returns 

Amount 

Child care credit 

Number of returns 

Amount 

Credit for elderly or disabled 

Number of returns 

Amount. 

Foreign tax credit 

Number of returns 

Amount 

Footnotes at end of table 



328.480 
38.417.246 



5.399,836 
23.890,992 



114,659,690 
3,358,205,173 



4,211,741 
6,142,930 



1,912,395 
2,523,267 



11,751,761 
10,280,363 



3,047,949 
1,829,451 



840,087 
6,634,218 



989.496 
188.797 



673.072 
5,088,752 



99,191 
674,265 



16.990.443 
33,316,821 



3,324,888,350 



32,489,919 
448,846,327 



81,304,774 
336,925,154 



81,304,774 
326,388,629 



103,213,145 

2,608,111,197 

231,296,627 

471,289,971 

92,717,816 
2,192,022,970 

92,622,506 
435,549,915 

150,801 
633,064 

92,835,791 
436,182,979 

5,896,435 
2,418,953 

285,085 
54.782 

874.583 
1.750.800 



351,037 
39,252,298 



5,256.347 
20,039,602 



113,475,772 
3,415.278,476 



4,036,901 
5,770,610 



1,837,085 
2,333,826 



12,206,670 
10,755,200 



2,825,883 
1,274,060 



919,187 
7,075,616 



905,383 
142,671 



680,281 
5,138,488 



3,374 
58,326 



88.883 
606.819 



17,170.925 
33.051.495 



3.382.226.980 



32.540,614 
449,157,158 



80,072,236 
341,597,024 



80,072.236 
331.055.680 



102.105.105 

2,659.286.811 

230.547.002 

487.457,802 

90,717,400 
2,232,708,208 

90,623,988 
449,115,201 

121,579 
680,580 

90,833,192 
449,795,781 

5,980,219 
2,355,254 

240,144 
47,642 

1,068,776 
1,907,992 



367,330 
39,802,822 



5,225,702 
17,757,587 



114,524,280 
3,399,605,925 



3,998,976 
5,470410 



1,799,919 
2,239,716 



12,486,990 
10,729,789 



2,944,725 
1,899,850 



947,949 
7,378,110 



691,586 
95,142 



628,100 
4,796,769 



2,479 
15,595 



103,801 
488,789 



17,179,519 
33,114,171 



32,821,464 
443,402,991 



80,840,916 
345,510,348 



80,840,916 
335,357,500 



102,468,642 

2,645,281,223 

232,920,023 

488,734.297 

90.831.069 
2.218,393,043 

90,737,061 
459637,669 

73,274 
483,455 

90,754,509 
460,121,124 

6,090,070 
2,314,032 

223,053 
44,321 



431,277 
41,486,113 



5,453,748 
19,325,586 



115,831,790 
3,480,265,674 



3.902,183 
5,268,287 



1,707,974 
2,129,218 



12,734,753 
11,556,262 



1,483,167 
1,043,770 



995,844 
7,226,356 



636,445 
120,840 



639,000 
4,862,091 



4,312 
44,968 



125,020 
865,295 



17,859,335 
34,482,646 



3,445,783,027 



33,017,754 
435,321,048 



81,947,182 
350,182,001 



81,947,182 
339,530,072 



104,288,562 

2,727,380,224 

232,716,395 

496,083,803 

92,793,239 
2,290,987,713 

92,689,014 
477,017,656 

100,985 
558,477 

92,701,755 
477,576,133 

6,011,648 
2,227,206 

222,358 
41,094 

1,545,691 
2,036,109 



505,303 
42,307,875 



4,623,440 
13,308,848 



3,889,574 
5,098,332 



1,661,103 
2,052,623 



12,849,084 
11,442,376 



3,011,145 
2,230,828 



1,032,102 
7,490,690 



803,838 
174,838 



567,947 
4,481,616 



5,765 
98,301 



126,323 
737,846 



18,208,887 
35,282,656 



3,592,927,629 



34,007,717 
452,293,340 



83,222,737 
354,703,801 



83,222,737 
344,138,374 



106.211.028 

2,852,915,003 

237,164,486 

501,294.586 

94.612.292 
2.413,230.177 

94.482.512 
510,929,749 

65,179 
364,123 

94,497.909 
511.293.871 

5.964.253 
2,159.487 

251,524 
41.190 

1.730.566 
2.543.150 



Introduction and Changes in Law 



Table A~Selected Income and Tax Items for Selected Years, 1991-1995, in Current and Constant 1990 
Dollars-Continued^ 

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





Constant 1990 dollars' 




Item 












Percent change. 




1991 


1992 


1993 


1994 


1995 


1994 to 1995 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


General business credit 














Number of returns , 


259,625 


252,151 


255,132 


301,244 


267,527 


-112 


Amount 


501,446 


535,539 


522,879 


608,499 


602,835 


-0 9 


Prior year minimum tax credit 














Number of returns 


32.154 


63,316 


60,158 


77,133 


106,592 


38 2 


Amount 


162,506 


264,641 


231,772 


332,062 


402,020 


21 1 


Total credits ' 














Number of returns 


7.360,137 
4,994.576 


7,627,557 
5,303,150 


7,928,776 
5,297,009 


8,120,873 
5.415,780 


8,263,196 
5,912.917 


1 8 


Amount 


92 


Income tax less credits' 














Number of returns 


92.088.147 
431.187,222 


90,075,274 
444.492,631 


90,175,136 
454,824.115 


92.092,322 
472.160,354 


94,020,926 
505,380,954 


2 1 


Amount 


70 


Self*employment tax 














Number of returns 


12,084,845 


12,243,336 


12.501.349 


12.748.808 


12,850,372 


08 


Amount 


21,082,341 


21,579,527 


21.477.049 


23.128.524 


22,880,668 


■1 1 


Alternative minimum tax 














Number of returns 


243,672 


287,183 


334.615 


368.964 


414,106 


122 


Amount 


1,164,516 


1.264.737 


1.856,049 


1. 950.700 


1,964,473 


07 


Recapture taxes 














Number of returns 


11,500 


4,433 


9.699 


7.280 


7,416 


1 9 


Amount 


25,869 


25,706 


27.137 


30.508 


44,183 


44 8 


Social security. Medicare tax on tip income 














not reported 














Number of returns 


279,781 


306,218 


280.979 


347.712 


267,601 


■230 


Amount 


43,580 


62,887 


33,790 


29.629 


37,437 


26 4 


Tax on qualified retirement plans 














Number of returns 


3,029,160 


3,045,980 


2,673,956 


2.832.705 


3,039,096 


73 


Amount 


1,384,242 


1,420,911 


1,259,401 


1.324.346 


1,526,684 


153 


Advanced earned income credit payments 














Number of returns 


26,086 


27,599 


35,196 


220,447 


193,751 


-12 1 


Amount 


6,471 


14,349 


9,327 


66,352 


106,941 


61 2 


Total tax liability '■' 














Number of returns 


94,848,722 


93,088,694 


93,330,455 


95,432,579 


97,461,757 


21 


Amount 


454,902,169 


468,867,665 


479,501.262 


498.730,759 


532,560,774 


68 


Income tax withheld 














Number of returns 


98,755.763 


97,535.602 


98.688.932 


100436,904 


102,436.220 


20 


Amount 


381.579.509 


379.742.416 


385.538.184 


406,249,981 


424,943.527 


46 


Estimated tax payments 














Number of returns 


12,658,218 


12.783.008 


12.379.549 


12,083,839 


11.903.592 


-15 


Amount 


88.845,056 


106.008.739 


105.177.541 


102,278,279 


105.050.816 


27 


Earned income credit' 














Number of returns 


13.664.555 


14.096.575 


15.117.389 


19,017,357 


19,334,397 


1 7 


Amount 


10.657.383 


12.141.582 


14.047,705 


18,611,250 


22,260,356 


196 


Payment with an extension request 














Number of returns 


1,113,929 


1.152.117 


1,167,281 


1,249,234 


1,368,994 


96 


Amount 


13,976,592 


9,271.100 


10,696,207 


17,418,549 


21,380,226 


22,7 


Excess social security tax withheld 














Number of returns 


807,036 


932.687 


897,355 


930,953 


1,033,189 


110 


Amount 


739,738 


788.607 


836,614 


824,588 


927,491 


125 


Other payments: 














Form 2439 














Number of returns 


47,368 


33, 1 98 


51,004 


30,165 


42,037 


39 4 


Amount 


54,043 


101,596 


57,773 


39,139 


57,875 


47 9 


Form 4136 














Number of returns 


642,657 


638,306 


584,651 


575,317 


519,653 


-9 7 


Amount 


143,896 


159409 


140,433 


138,534 


106,188 


-233 


Total payments'' 














Number of returns 


106.827.617 


106,046,359 


107,125,726 


109,152,732 


111,098,864 


1.8 


Amount 


495,996,218 


508,213,449 


523,959,703 


545,575,291 


574,726,479 


53 


Overpayment, total 




Number of returns 


85.564.104 


80,991,052 


82.403,149 


85,089,436 


85,348,771 


03 


Amount 


91.429.263 


85,785,583 


89.398.776 


99,580,611 


102,454,649 


29 


Overpayment refunded 














Number of returns 


82,402,017 


77,840,969 


79.275.446 


82.136.645 


82,744,440 


07 


Amount 


80,655,656 


73,513,085 


76,651,780 


86,895,549 


89,654,699 


3,2 


Refund credited to next year 














Number of returns 


4,643,125 


4.863,373 


4,624,588 
12,746,996 


4,347,767 
12,685,063 


3,671,556 
12,799,950 


-15 6 


Amount 


10,773,607 


12.272.499 


0,9 


Tax due at time of filing 












Number of returns 


25,567,640 


29035.574 


28,637,871 


27,639,693 


29,734,331 


76 


Amount 


50.908,096 


46.981.716 


45,507,143 


53,357,990 


61,023,169 


144 


Tax penalty 














Number of returns 


3,798,637 


4.555,184 


4,972,115 


4,707,696 


5,177,201 


100 


Amount 


572.882 


541,916 


566,808 


621,910 


734,225 


181 



' All items correspond to the Form 1 040 line items Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3 

' Line 21 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 The value can be found in table 3 3 

' Inflation-adjusted data were calculated using the consumer price index in the "Economic Report of the President," February 1995, Table B-59; based on 1990=100 when 1990 CPI-U = 130.7 

1995CPI-U= 152 4, 1994 CPI-U = 148 2, 1993 CPI-U = 144 5, 1992 CPI-U = 140 3, 1991 CPI-U = 136 2 

"all returns for 1995 includes 233.424 Form 1040T returns t Not tabulated. na. Not applicable 



Individual Returns 1995 



Figure 1 --General F 


ling Requirements 








Marital Status 


Filing Status 


Age 




Gross Income 


Single (Including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$6,400 
$7,350 


Head of household 


under 65 
65 or older 




$8,250 
$9,200 


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


Head of household 


under 65 
65 or older 




$8,250 
$9,200 


Married and living with 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) 


$11,550 
$12,300 
$13,050 


Married, separate return 


any age 




$2,500 


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


Married, joint or separate return 


any age 




$2,500 


Widowed in 1 992 or 1 993 and not 
remarried in 1 994 


Single 


under 65 
65 or older 




$6,400 
$7,350 


Head of household 


under 65 
65 or older 




$8,250 
$9,200 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 




$9,050 
$9,800 



Requirements for Filing 

The filing requirements for Tax Year 1995 
were based on gross income, marital status, age, 
and, to a lesser extent, dependency and blindness. 
Gross income included all income received in the 
form of money, property, and services that was not 
expressly exempt from tax. Generally, a citizen or 
resident of the United States was required to file a 
tax return if gross income for the year was at least 
as much as the amount shown for the appropriate 
filing stams 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 remrn for Tax 



Year 1995 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 recapmre 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 wages, tips, and taxable 
scholarship and fellowship grants. 

Caution: If an individual's gross income was $2,500 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- 

Uneamed 

Income was: and 

$1 or more 
$0 



The total of that Income plus 
earned Income was: 

more than $650 
more than $3,900 



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

• Earned income was more than $4,850 ($5,800 if 65 or older and blind), or 

• Unearned income was more than $1 ,600 ($2,550 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $3,900) or $650, 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 $3,275, or 

• Unearned income was more than $0 and gross income was more than $650, or 

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



4. iVIarried dependents 65 or older or blind must file a return if- 

• Earned income was more than $4,025 ($4,775 if 65 or older and blind), or 

• Unearned was more than $1 ,400 ($2,150 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $3,275) or $650, 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 remms, 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 1995 
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 1995 



Earned Income Credit 

The income eligibility levels for 1995 were ad- 
justed for inflation. Also, rates were increased, so 
that maximum amount of credit increased. If a 
taxpayer's "earned income" and adjusted gross in- 
come for 1995 were both less than $24,396 and the 
taxpayer had one qualifying child living with them, 
the credit could be as much as $2,094. If the tax- 
payer had two or more qualifying children living 
with them and earned less than $26,673, the credit 
could be as much as $3,110. For those taxpayers 
with no qualifying children and earned less than 
$9,230, the credit could be as much as $314. 

Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,500 deduction for each exemption to 
which he or she was entitled for 1995, an increase 
over the $2,450 allowed for 1994. The AGI thresh- 
old for the limitation of exemption amounts was also 
indexed for inflation, increasing from $111,800 to 
$114,700 for single filers; $167,700 to $172,050 
for married persons filing jointly and surviving 
spouses; $139,750 to $143,350 for heads of house- 
hold; and $83,850 to $86,025 for married persons 
filing separately . The phaseout of the deduction for 
exemptions was completed at AGI levels above 
$237,200 for single filers; $294,550 for married 
persons filing jointly and surviving spouses; $265,850 
for heads of household; and $147,275 for married 
persons filing separately. Above these levels, no 
deduction for exemptions was allowed. 

Form1040EZ 

For the first time, taxpayers were allowed to 
report unemployment compensation on Form 
1040EZ. 

Household Employment Taxes 

Beginning in 1995, taxpayers paying domestic 
employees more than $1 ,000 had to pay social secu- 
rity and Medicare taxes for these employees with 
their income tax return. The taxes were put on the 
new Schedule H, Household Employment Taxes. 



Itemized Deductions 

If a taxpayer's AGI was greater than $1 14,700 
($57,350 if married filing separately), his or her 
itemized deductions may have been limited; the 
threshold was increased from $111,800 ($55,900) 
for 1994, 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. 

Self-EmployedHealthlnsuranceDeduction 

The self-employed health insurance deduc- 
tion, which had expired on December 31,1 993 , was 
retroactively extended and made permanent. In 
addition, the percentage of health insurance premi- 
ums that self-employed taxpayers were able to de- 
duct increased to 30 percent from the previous 25 
percent. 

Self-employment Tax 

The ceiling on taxable "self-employment in- 
come" was raised for 1995, to $61 ,200 for the social 
security portion (12.4 percent) of the self-employ- 
ment tax. The limit was $60,600 for 1994. Also, 
all "net earnings" of at least $400 ($108.28 for 
church employees) were subject to the (2.9 percent) 
Medicare tax portion. Prior to 1995, this portion of 
the self-employment tax was limited at the same 
level as the social security part. (Self-employment 
taxes and Medicare taxes are reflected in the statis- 
tics for "total tax liability.") 

Social Security Numbers 

Starting in 1995, taxpayers were required to 
provide the social security number of each depen- 
dent claimed on their tax return and for each quali- 
fying child listed on the Schedule EIC, unless the 
child was bom after October 1995. 



Introduction and Changes in Law 



11 



Standard Deduction 

The standard deduction increased for 1995 as 
a result of inflation indexing. For single filers, the 
standard deduction rose from $3,800 to $3,900; for 
married persons filing jointly or surviving spouses, 
from $6,350 to $6,550; for married persons filing 
separately, from $3, 175 to $3,275; and for heads of 
household, from $5,600 to $5,750. The basic stan- 
dard deduction claimed by filers who were depen- 
dent children of other taxpayers increased from $600 
to $650. Taxpayers who were age 65 or over or 
blind could claim an additional 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 1980's (the 
Economic Recovery Tax Act of 1981, the Tax Eq- 
uity and Fiscal Responsibility Act of 1982, the Tax 
Reform Act of 1984, and the Tax Reform Act of 
1986) made significant changes to the components 
of AGI, which made it more difficult to use AGI for 
accurate comparisons of income from year to year. 
For this reason, it was decided to develop an income 
definition that would be applicable over several years , 
and allow comparisons both before and after the 
major tax legislation of the 1980's. 

The result was a retrospective income 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, armuities, IRA distri- 
butions (both taxable and the nontaxable portion 
which usually represents the return of previously 
taxed investments), and roll-overs were added, in- 
cluding 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 depreciation, which was subtracted in comput- 
ing 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. Starting in 1994, moving expenses were 
once more made an adjustment to income. The 
amounts reported for employee business expenses 
by taxpayers who itemized deductions were sub- 
tracted in the calculation of the 1979 Income Con- 
cept. Taxpayers who did not itemize deductions, 
however, could not claim this expense (as well as 
moving expenses prior to 1 994) . For this reason, the 
deduction for these two expenses beginning in 1987 
is not completely comparable to that for previous 
years. 

Comparison of AGI with 1979 Income 
Concept 

The Tax Reform Act of 1986 (TRA 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- 



12 



Individual Returns 1995 



Figure 3. -Calculation of the 1979 
Income Concept for 1995 



1979 Total Income Concept= 

Salaries and wages'* 

plus (+): 

interesf 

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 [OSS'" 

net partnership income or loss' 

net subchapter S corporation income or loss'' 

net farm rental income or [OSS'" 

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 1995. 

Not fully included in AGI for Tax Year 1995. 

Not included in AGI for Tax Year 1995. 



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 years 
after 1986 maybe misleading. A more accurate 
comparison can be made using the 1979 Income 
Concept because it measures income in the same 
way for all years. Table B shows total income and 
selected tax items for 1995 using AGI and the 1979 
Income Concept, classified by size of 1995 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 1995, 1979 Concept 
income, was 1.7 percent higher than income as cal- 
culated using AGI. This difference was primarily 
attributed to the inclusion of more than $112.7 bil- 
lion in nontaxable pensions and annuities (including 
IRA distributions) in the 1979 Income Concept. 

Income for all returns, using the 1979 Income 
Concept, increased 7. 1 percent for 1995; income for 
the $200,000 and above group increased 18.0 per- 
cent, after increasing 8.7 percent for 1994. Total 
income tax for all returns increased 10.0 percent; 
and total income tax reported for the $200,000 and 
above income group increased 19.7 percent for 1995 , 
following an increase of 8.9 percent for 1994. 

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 1995 (based on the 1979 Income Concept) 
are higher than those for 1986 (before tax reform). 
However, between these 2 years, the average tax 



Introduction and Changes in Law 



13 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1995 



[All figures are estimates based on samples-nu 


mbers of returns a 


e in thousands an 


d money amounts 


are in millions of dollars] 










Income 


Salaries and wages 


Size of 


1995 Adjusted Gross Income 


1979 Income Concept 


1995 Adjusted Gross Income 


1979lncon 


ne Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Allreturns, total 


118,218,327 


4.189.354 


118,218,327 


4,260,697 


101.138.551 


3,201,457 


101,138,551 


3.201.457 

114,148 


Under $10,000 


29,572,676 


86,955 


29,162,655 


83.935 


23,358,437 


117,991 


23,175,195 


$10,000 under 120,000 


24,947,720 


367,736 


24,782,766 


365,341 


20,195,964 


277,125 


20,086,179 


275,109 


$20,000 under $30,000 


17,817,961 


438,600 


18.277,467 


449,695 


15,676,763 


357,382 


15,832,815 


362,002 


$30,000 under $40,000 


12,380,339 


430,491 


12.807,322 


445,187 


11,335,629 


363,703 


11,572,639 


368,875 


$40,000 under $50,000 


9,098,760 


406,639 


9,060.316 


405,204 


8,335,206 


338,902 


8,281.105 


338,372 


$50,000 under $60,000 


7,023,364 


384,483 


6,854,983 


375.215 


6,422.043 


319,159 


6.323.460 


316,397 


$60,000 under $70,000 


4,885,567 


315,573 


4,745.143 


306,689 


4,485,341 


261,061 


4,444,361 


260,148 


$70,000 under $80,000 


3,363,503 


251,645 


3,141,536 


234,598 


3,067,321 


204,052 


2,929,731 


196,308 


$80,000 under $90,000 


2,283,467 


193,369 


2.214.820 


187.590 


2,120.666 


158,862 


2.089,996 


156,105 


$90,000 under $100,000 


1,497,610 


141,785 


1,505,892 


142.478 


1,388,098 


113,172 


1,389,890 


113,185 


$100,000 under $125,000 


2,137,040 


236,317 


2.166,108 


239.620 


1,943,323 


179,250 


1,982,228 


179,905 


$125,000 under $150,000 


1,010,877 


137,436 


1,050,885 


142.848 


907,995 


99,357 


937,235 


98,318 


$150,000 under $175,000 


574,206 


92,600 


638,645 


103.105 


502,864 


62,436 


553,549 


64,774 


$175,000 under $200,000 


352,729 


65,678 


373,658 


69,793 


310,098 


43,610 


318,732 


42,990 


$200,000 under $300,000 


646,398 


155,832 


716,745 


173,128 


553,969 


96,703 


611,100 


99,484 


$300,000 under $400,000 


240,793 


82,799 


280,290 


96,394 


204,262 


47,503 


235,757 


49,415 


$400,000 under $500,000 


119,945 


53,486 


138,623 


61,715 


104,069 


30,344 


120,073 


31,510 


$500,000 under $1,000,000 


178,374 


120,347 


206,696 


139,458 


151,390 


60,204 


174,036 


62,165 


$1,000,000 or mote 


86,998 


227,583 


93,777 


238,703 


75,113 


70,641 


80,473 


72,248 




Taxable interest received 


Dividends in AGI 


Dividends received 


Size of 


1995 Adjusted Gross Income 


1979lncon 


ne Concept 


1995 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 






(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


All returns, total 


67,028.830 


154,781 


67.028,830 


154,781 


26,214,195 


94,592 


26.214,195 


94.592 


Under $10,000 


10,454,857 


12,487 


10.174,953 


12,386 


3,617,749 


5,003 


3,531,454 


5,006 


$10,000 under $20,000 


10,615,851 


19,630 


10,378,858 


19,115 


3,392,782 


6,468 


3,223.469 


6,252 


$20,000 under $30,000 


9,294,326 


13,906 


9,682,368 


16,095 


2.963.253 


5.999 


3,195,694 


7,220 


$30,000 under $40,000 


8,087,061 


11,829 


8.456,582 


14,305 


2,645,327 


4,957 


2,862,907 


6,404 


$40,000 under $50,000 


6,900,870 


10,511 


6,932,917 


10,975 


2,395,630 


5.128 


2,359,218 


5,139 


$50,000 under $60,000 


5,714,951 


9,775 


5,543 293 


8,471 


2,129,027 


5,617 


2,064,344 


5,922 


$60,000 under $70,000 


4.276,699 


7,106 


4,141,889 


6,517 


1,937,347 


4,879 


1,774,039 


4,190 


$70,000 under $80,000 


3,059,089 


7,009 


2.828,757 


5,277 


1,465,186 


4,337 


1,397,606 


3,485 


$80,000 under $90,000 


2,081,586 


4,376 


2,024,745 


4,126 


1,094,825 


3,205 


1,025,335 


2,576 


$90,000 under $100,000 


1,385,625 


4,036 


1,397,929 


4,385 


850,202 


2,881 


842,708 


2,721 


$100,000 under $125,000 


2,032,600 


7,586 


2,059,200 


6,230 


1,312,047 


6,141 


1,325,184 


5,825 


$125,000 under $150,000 


973,181 


4,485 


1,009,054 


4,773 


684,083 


3,796 


710,444 


3,440 


$150,000 under $175,000 


552,792 


3,924 


616,972 


3,692 


415,954 


3,340 


458,540 


3,355 


$175,000 under $200,000 


343,934 


2,497 


364,937 


2,486 


259,967 


2,058 


269,782 


2,072 


$200,000 under 1300,000 


636,304 


6,515 


704,613 


6,631 


508,569 


5,676 


554,574 


5,557 


$300,000 under $400,000 


236,799 


3.893 


276.245 


3,864 


200,817 


3,427 


232,296 


3,585 


$400,000 under $500,000 


118,764 


2,625 


136.976 


2,636 


102,233 


2,101 


117,352 


2,108 


$500,000 under $1 ,000,000 


176,965 


6,376 


205.197 


6,488 


158,269 


5,841 


181,836 


5,931 


$1,000,000 or more 


86,577 


16,213 


93,343 


16,326 


80,930 


13,740 


87,414 


13,805 




Bus 


ness or professio 


n net income less 


OSS 




Sales of ca 


pital assets 




Size of 


1995 Adjusted 


Gross Income 


1979lncon 


ne Concept 


1995 Adjusted 


Gross Income 


1979lncon 


ne 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 


16.172,851 


169.343 

5.625 


16,172,851 

3,007,181 


169,343 

3,904 


19.962.925 

2,813.580 


170,415 

6,813 


19,962.925 

2,731.572 


170.415 

6.855 
2,702 
3.756 


Under $10,000 


3,190,094 


$10,000 under $20.000 


2,630,586 


16,503 


2,595,360 


15,096 


2 269,596 


2 725 


2 214 541 


$20,000 under $30,000 


2,118,689 


13 584 


2,168,595 


12,769 


2 148 360 


3396 


2,299,015 


$30,000 under $40,000 


1,830,099 


11,746 


1,911,819 


1 1 ,928 


1,964,906 


3,500 


2,125,527 


4,234 


$40,000 under $50,000 


1,558,429 


11.255 


1,591,221 


10.998 


1,747,660 


4,299 


1,713,547 


5,063 


$50,000 under $60,000 


1,182,502 


11,270 


1,144,968 


10,298 


1,517,266 


4,456 


1,509,209 


4,475 


$60,000 under $70,000 


886,167 


9.317 


875,101 


9,586 


1,476,636 


4,683 


1.304,554 


4,265 


$70,000 under $80,000 


620,153 


8.246 


603,199 


7,383 


1,113,334 


4,461 


1,053,379 


4,274 


$80,000 under $90,000 


456,916 


7.528 


438,199 


6,390 


866,770 


3,848 


821,538 


3,718 


$90,000 under $100,000 


337,413 


5.789 


355,141 


6,452 


676,174 


3,594 


679,644 


3,314 


$100,000 under $125,000 


489,109 


12,700 


495,923 


12,642 


1,103,771 


8,151 


1,087,731 


7.400 


$125,000 under $150,000 


249,170 


9,102 


255.335 


9,294 


619,541 


5,994 


629,946 


5,566 


$150,000 under $175,000 


149,768 


7,282 


188.260 


8,817 


377,829 


4,828 


414,231 


4.967 


$175,000 under $200,000 


109,461 


6,371 


120.012 


6,404 


246,138 


4,046 


254,654 


3.868 


$200,000 under $300,000 


189,187 


13,265 


217,325 


14,846 


490,586 


11,941 


523,257 


11.889 


$300,000 under $400,000 


73,356 


6,326 


85.994 


7.517 


192,314 


7,734 


220,851 


7,778 


$400,000 under $500,000 


32,664 


3,307 


39.303 


3.752 


100,024 


5,253 


111,475 


5,184 


$500,000 under $1,000,000 


46,846 


5,888 


56.116 


6.834 


157,040 


15,987 


180,752 


16,204 


$1,000,000 or more 


22,242 


4,240 


23.799 


4.434 


81,399 


64,706 


87,500 


64,904 


Footnotes at end of table 



















14 



Individual Returns 1995 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1995-Continued 



[All figures are estimates based on samples-nu 


mbers of returns are in thousands and money amounts 


are in millions of 


jollars] 










Rents, royalties, and farm rental net income 


ess loss 


Partnersflip and S corporation net income less loss 


Size of 


1995 Adjusted Gross Income 


1979 Income Concept 


1995 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


All returns, total 


10,224.313 


17.193 


10.224.313 


17.193 


5.621.693 


125,752 


5,621 ,693 


125,752 
■14,596 


Undef $10,000 


1.141,942 


-1.238 


1,089.656 


■1.277 


557.800 


-14,476 


544,040 


$10,000 under $20,000 


1.384,033 


1.060 


1.324.628 


1.058 


485.566 


685 


454,390 


536 


$20,000 under $30,000 


1,212,674 


937 


1,308,508 


1.086 


493.148 


1,189 


532,927 


1,151 


$30,000 under $40,000 


1,132,789 


■193 


1,160,974 


173 


453.632 


1,752 


488,588 


1,618 


$40,000 under $50,000 


972,331 


442 


1,041,848 


363 


438.675 


1,913 


446,286 


1,994 


$50,000 under $60,000 


908,441 


66 


894.372 


143 


418.368 


1,993 


426,986 


1,978 


$60,000 under $70,000 


765,114 


-117 


672,491 


-3 


354,021 


2,060 


305,906 


2,121 


$70,000 under $80,000 


556,052 


424 


520,924 


350 


271,259 


2,401 


255,913 


2,175 


$80,000 under $90,000 


409,853 


■147 


395,087 


149 


228,072 


2,506 


215.163 


2,188 


$90,000 under $100,000 


304,708 


606 


335.364 


286 


228.283 


2,946 


198,861 


2,529 


$100,000 under $125,000 


522,347 


1,032 


519,112 


1,138 


416.275 


6,193 


440,069 


6,332 


$125,000 under $150,000 


288,211 


1,786 


280,095 


1,397 


263.980 


6,100 


260,434 


5,454 


$150,000 under $175,000 


127,632 


1,136 


138,408 


1.026 


181.588 


4,730 


192,167 


5,323 


$175,000 under $200,000 


90,766 


880 


94.558 


802 


139.523 


4,522 


137,400 


4,322 


$200,000 under $300,000 


179,011 


2,390 


196,821 


2,354 


290.405 


14,279 


294,680 


14,114 


$300,000 under $400,000 


79,528 


1,618 


86,084 


1,630 


133,882 


10,258 


141,694 


10,609 


$400,000 under $500,000 


42,302 


790 


48,188 


761 


75.407 


7,646 


78,830 


7,320 


$500,000 under $1,000,000 


67,511 


2,388 


75,650 


2,387 


122,910 


20,345 


134,455 


21,403 


$1,000,000 or more 


39,069 


3.333 


41,545 


3,371 


68.900 


48,709 


72,903 


49,181 




Nondeductible 


passive losses 




Estate and trust net income less loss 


Size of 


1995 Adjusted Gross Income 


1979 Income Concept 


1995 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 




(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


All returns, total 


1.305.649 


9.731 


1.305.649 


9,731 


547.634 


6,054 


547.634 


6,054 

■19 


Under $10,000 


110,846 
79,197 


1,676 
196 


136,565 
61,551 


2,928 
185 


60,400 
63,472 


-18 
169 


63,675 
62,255 


$10,000 under $20,000 


163 


$20,000 under $30,000 


86,591 


262 


98,379 


326 


55,537 


183 


55,574 


210 


$30,000 under $40,000 


81,388 


195 


88,268 


126 


51.541 


208 


54.721 


213 


$40,000 under $50,000 


77,854 


344 


76,305 


266 


44,585 


172 


51 ,688 


315 


$50,000 under $60,000 


59,425 


278 


63,604 


138 


31,227 


213 


21 ,865 


121 


$60,000 under $70,000 


81,663 


245 


61,460 


171 


33,851 


165 


32,856 


133 


$70,000 under $80,000 


75,957 


242 


56,144 


178 


19,718 


118 


22,540 


33 


$80,000 under $90,000 


52,625 


195 


57,764 


233 


25,631 


92 


24,890 


237 


$90,000 under $100,000 


47,620 


186 


45,466 


137 


16,295 


113 


11,049 


67 


$100,000 under $125,000 


90,504 


398 


96,140 


436 


33,836 


526 


33,509 


527 


$125,000 under $150,000 


82,147 


494 


92,351 


529 


24,543 


263 


21,839 


260 


$150,000 under $175,000 


78,021 
54,965 


549 

511 


68,558 
50,364 


454 
380 


17,811 
8,790 


293 

165 


16,911 
11,160 


232 


$175,000 under $200,000 


98 


$200,000 under $300,000 


115,060 


1,142 


114,043 


936 


24,328 


493 


23,920 


539 


$300,000 under $400,000 


48,576 


621 


49,336 


502 


11,587 


279 


12,542 


298 


$400,000 under $500,000 


22,842 


312 


23,515 


264 


6,608 


247 


6,558 


251 


$500,000 under $1,000,000 


40,564 


736 


44,376 


640 


9,979 


741 


11,651 


721 


$1,000,000 or more 


19,803 


1,148 


21,460 


900 


7,896 


1,629 


8,432 


1,657 




Pensions and annuities in AGI' 


Pensions a 


d annuities' 


Total statutory adjustments 


Size of 


1995 Adjusted Gross Income 


1979lncon 


ne Concept 


1995 Adjusted Gross Income 


1979lncon 


ne Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns, total 


20.752,414 


258.369 


22.426.150 


371,105 

12,133 


18,206,887 


41,140 


11,538,471 


39,513 


Under $10,000 


2,623,710 


11,882 


2,536,620 


2,970,227 


2,056 


228,722 


1,327 


$10,000 under $20,000 


4,980,067 


41,854 


4,934,136 


41.767 


3,116,820 


3,473 


642,926 


2,423 


$20,000 under $30,000 


3,354,353 


38.967 


3,775,939 


44,337 


2.646,651 


4,266 


1,193,143 


4,351 


$30,000 under $40,000 


2,358,727 


27,848 


2,785,604 


36.950 


2,190.772 


3,877 


1,609,333 


4,625 


$40,000 under $50,000 


1,829,968 


26,029 


2,028,388 


31,695 


1,812,161 


3,025 


1,542,205 


3,991 


$50,000 under $60,000 


1,541,362 


23,315 


1,600,408 


27,194 


1,197,371 


2,472 


1,533,397 


3,766 


$60,000 under $70,000 


1,127,787 


20,692 


1,155,150 


20,733 


885.035 


2,358 


1,309,965 


3,741 


$70,000 under $60,000 


811,489 


15,344 


771,205 


15,866 


645,289 


1,882 


978,981 


2,930 


$80,000 under $90,000 


520,094 


10,372 


571,821 


12,576 


474,714 


1,793 


681,929 


1,938 


$90,000 under $100,000 


370,414 


7,087 


439,272 


9,851 


366,498 


1,355 


444,344 


1,587 


$100,000 under $125,000 


503,668 


12,156 


631,501 


20,242 


583,695 


2,800 


564,462 


2,611 


$125,000 under $150,000 


251,207 


6,170 


356,055 


14,430 


320,454 


2,076 


275,085 


1,360 


$150,000 under $175,000 


137,513 


4,373 


226,980 


11,504 


212,254 


1,505 


151,573 


927 


$175,000 under $200,000 


68,808 


2,020 


114,638 


7,156 


156,634 


1,278 


93,905 


648 


$200,000 under $300,000 


144,789 


4,569 


245,651 


18,097 


299,241 


3,011 


164,410 


1,458 


$300,000 under $400,000 


50,583 


1,639 


99,427 


11,603 


123,543 


1,291 


57,027 


539 


$400,000 under $500,000 


22,819 


955 


49,073 


7,969 


63,640 


753 


22,858 


313 


$500,000 under $1,000,000 


36,253 


1,834 


73,385 


16,764 


94,410 


1,150 


31,797 


545 


$1,000,000 or more 


18,803 


1,261 


30,896 


10.237 


49479 


717 


12411 


435 


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, 1995-Continued 



[All figures are estimates based on samples-nu 


-nbers of returns a 


e in thousands and money amounts 


are in millions of dollars] 










Total itemized deductions 


Taxable income 


Size of 


1995 Adjusted Gross Income 


1979 Income Concept 


1995 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) 


All returns, total 


34,007,717 

738.960 


527.374 

7.249 


33.973,922 

799.933 


503,652 

7,551 


94,612,292 

10,779,503 


2.813,826 

16,586 


94,612.292 

10,720,434 


2,813.826 


Under $10,000 


16,855 


$10,000 under J20,000 


2.146.327 


21,423 


2.126.811 


19,640 


20,600,264 


129,577 


20,316,135 


127,724 


$20,000 under $30,000 


3.326.358 


32,514 


3.523,106 


32,637 


17,483,276 


241,748 


17,850,791 


247,258 


$30,000 under $40,000 


4.197.381 


43,544 


4.362,955 


42,896 


12,309,286 


270,557 


12,706,736 


284,792 


$40,000 under $50,000 


4.457.249 


51,310 


4.358.222 


47,761 


9,072,436 


269,363 


9,007,132 


274,083 


$50,000 under $60,000 


4.479.536 


54,889 


4.340.791 


51,129 


7,010,734 


264,597 


6,823,968 


260,947 


$60,000 under $70,000 


3.633.684 


49,543 


3.550.441 


46,325 


4,877,918 


222,893 


4,716,540 


216,168 


$70,000 under $80,000 


2.759,888 


42,083 


2.557.115 


37,449 


3,359,943 


180,535 


3,124,659 


167,403 


$80,000 under $90,000 


1.974.833 


33.394 


1.918.803 


30,868 


2,279,394 


140,851 


2,199,609 


134,560 


$90,000 under $100,000 


1.321,550 


23.816 


1.295.881 


22,415 


1,496,501 


105,918 


1,500,992 


104,658 


$100,000 under $125,000 


1,968,977 


40.651 


1,951,420 


38,523 


2,136,409 


179,009 


2,160,350 


174,664 


$125,000 under $150,000 


946,913 


23.567 


957,016 


22,197 


1,009,463 


106,192 


1,045,581 


104,890 


$150,000 under $175,000 


536.373 


14.732 


583,958 


14,840 


573,718 


73,509 


637,328 


75,361 


$175,000 under $200,000 


328.945 


10.365 


338,376 


10,083 


352,448 


52,925 


371,458 


52,001 


$200,000 under $300,000 


611.564 


22.930 


658.528 


22,846 


645,652 


130,712 


712,410 


132,941 


$300,000 under $400,000 


224.088 


11.082 


253.307 


11,474 


240,483 


71,664 


279,689 


74,538 


$400,000 under $500,000 


110.551 


6.373 


122.533 


6,431 


119,847 


47.072 


138,500 


48,161 


$500,000 under $1.000.000 


164.177 


13.678 


188.213 


14,224 


178,164 


106.641 


206,394 


110,492 


$1,000,000 or more 


80.362 


24.230 


86.515 


24,362 


86,853 


203.477 


93,586 


206,332 




Total tax credits 


Total income tax 


Size of 


1995 Adjusted 


Gross Income 


1979lncon 


ne Concept 


1995 Adjusted Gross Income 


1 979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


All returns, total 


15,240,064 


10,040 


15.240,064 


10,040 


89,252,989 


588,419 


89,252,989 


588,419 


Under$10,000 


1.197.231 


84 


1,186,773 


84 


10,272,763 


2,579 


10,219,758 


2,620 


$10,000 under $20,000 


4.838.423 


2.276 


4.777.153 


2,239 


16,497,251 


17,415 


16,266,001 


16,990 


$20,000 under $30,000 


3.399.870 


1.661 


3.475.363 


1,699 


16,762,469 


34,672 


17,073,062 


35,524 


$30,000 under $40,000 


1,119.197 


471 


1,102.788 


465 


12,294.895 


42,403 


12,695,604 


44,826 


$40,000 under $50,000 


953,435 


421 


971,281 


426 


9.064,682 


43,634 


8.996,928 


44,628 


$50,000 under $60,000 


836,001 


392 


835,071 


387 


7,008,680 


43,782 


6.817.370 


43,643 


$60,000 under $70,000 


615,430 


378 


608,339 


329 


4,876,454 


39,295 


4.716.711 


38,326 


$70,000 under $80,000 


505.091 


279 


472,691 


262 


3,357,183 


34.241 


3.123.834 


31,812 


$80,000 under $90,000 


346,629 


252 


338,868 


197 


2,279,150 


28.270 


2.197.088 


27,079 


$90,000 under $100,000 


261.638 


154 


235,841 


121 


1,496,163 


22.403 


1.499,770 


22,094 


$100,000 under $125,000 


390.671 


246 


400,261 


241 


2,136,437 


39.965 


2,160,254 


38,757 


$125,000 under $150,000 


167.857 


287 


179,555 


190 


1,009,098 


25.147 


1,045,976 


24,785 


$150,000 under $175,000 


111.679 


140 


117,261 


145 


573,767 


18.406 


636,264 


18,612 


$175,000 under $200,000 


95.328 


222 


97,026 


160 


352,488 


13.722 


371,193 


13,395 


$200,000 under $300,000 


167.564 


488 


185,150 


615 


645,886 


37.074 


714,759 


37,259 


$300,000 under $400,000 


72,951 


251 


84,000 


295 


240,614 


22,208 


279,777 


22,825 


$400,000 under $500,000 


42,919 


204 


44,146 


280 


119,866 


15.347 


138,505 


15,466 


$500,000 under $1,000,000 


74,428 


620 


81,708 


665 


178,230 


36,316 


206,467 


37,289 


$1,000,000 or more 


43,520 


1.213 


46,787 


1,242 


86,914 


71,540 


93,668 


72,489 



^ Individual Retirement Arrangements are included in the calculation of "Pensions and annuitie 
NOTE Detail may not add to totals because of rounding 



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 1995: 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 1.7 percentage 
points; returns with income between $500,000 and 
$1,000,000 increased 3.0 percentage points; and 
returns with income exceeding $1 ,000,000 increased 
9 . percentage points . Although the average tax rate 



for 1995 was calculated using a lower maximum 
marginal tax rate of 39.6 percent (28 percent on 
capital gains) for 1995 compared to 50 percent"for 
1986, it was calculated on income which included all 
capital gains (long-term gains could be partially 
excluded from income for 1986). Also, certain 
deductions from income that were allowed for 1986 
were limited or eliminated beginning with 1987. 



16 



Individual Returns 1995 



Figure 4--Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 
Income Concept, 1986-1995 


Size of 
1995 AGI 


Total Income tax as a percentage of adjusted gross income 1 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


All returns, total 

Under $10 000 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


14.8 

4.3 
78 
10.6 
122 
13.8 

155 
16.9 
187 
19.9 
208 

23.1 
25.2 

28.0 
29.3 

31.1 

33.7 
362 
38.4 
40.2 


13.3 

40 
68 
94 
106 
118 

135 

15.1 
165 
178 
188 

20.1 
21.8 
23.0 
23.9 
25.8 

270 
282 
29.0 
28.6 


13.4 

4,0 
65 
9,3 
10,9 
11 6 

13.2 
14.5 
156 
16,6 
174 

18,8 
20,3 
21.6 
22.5 
23.7 

24.0 
24.1 
246 
250 


13.3 
38 
64 
9.3 
10.9 
11,5 

129 
14.2 
15.3 
16.2 
173 

184 
19.8 
21.1 
21.8 
22.8 

236 
23.9 
24.0 
24.2 


13.1 
3,7 

6,1 
9.1 
10.6 
11.4 

124 
13,8 
14,9 
15.8 
166 

17.5 
19.2 
20.4 
21.1 
22.6 

23.7 
23,6 
24,0 
241 


12.9 

3.5 
55 
8.7 
10.5 
110 

12,1 
132 
144 
154 
160 

17.3 
18.6 
19.8 
21.0 
22.7 

243 
249 
25,7 
262 


13.1 
3.2 

5.1 
8.4 
102 
10,8 

11 6 
12.9 
14.0 
15.0 
15.9 

16.9 
18.7 
19.6 
20.7 
22,9 

244 
253 
26.0 
26.8 


13.5 
30 
49 
8,2 

10,1 
107 

11,5 
12,7 
13,9 
15,1 
15,7 

17.0 
18.6 
19.7 
21.2 
23,8 

269 
284 

30.0 
31.2 


13.7 
30 
4.8 

8.1 
10.0 
10,8 

11,4 
12,6 
13,8 
14.9 
15.9 

17.0 
18.6 
19.9 
21.4 
23.9 

26,9 
28,6 
30,2 
31,1 


14.0 

30 
47 
7,9 
9.8 
107 

11.4 
12.5 
136 
14,6 
15,8 

16,9 
18.3 
19.9 
20.9 
23.8 

26.8 
28.7 
30,2 
31,4 


$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 . . . 






Size of 
1995 AGI 


Total income tax as a percentage of 1979 Income Concept 


1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


13.3 
49 
76 
10.0 
11.6 
126 

138 
149 
15.8 
16.7 
168 

183 
19,0 
193 
203 
226 

226 
234 
237 
21.4 


13.1 

4.2 
6.7 
93 
10.7 
11.7 

13,4 
15.0 
16.2 
17.5 
181 

193 
206 
21.2 
225 
238 

24,5 
265 
26 7 
268 


13.3 

44 
65 

9,3 
10,7 
11,7 

132 
14.5 
15.4 
16.1 
17,1 

180 
19.6 
206 

21 6 
223 

22 6 
23.2 
235 
24,5 


13.2 

43 
6,4 
93 
109 

11.5 

12,9 
142 
15.2 
16.2 
168 

177 
188 
20.0 
20.7 
21 5 

21 9 
22,7 
220 
232 


13.0 
43 

6,1 
91 
10.7 
11.5 

12.5 
138 
14.6 
15.5 
161 

169 
180 
19.1 
20.0 
21 4 

21,5 
223 
21,7 
23.2 


12.7 

4.0 
5.5 
87 
10.5 
11.1 

12,0 
132 
14,2 
15.1 
15.5 

166 
173 
18.3 
186 
205 

21 6 
23.0 
235 
252 


12.8 
3.5 

5.1 
8,3 
10.2 
10.9 

11,6 
129 
13,7 
146 
152 

162 
17,2 
178 
190 
202 

21 6 
21,4 
226 
26 1 


13.3 

32 
48 
82 
10,2 
10,8 

11.6 
127 
13.7 
147 
15.3 

163 
17,7 
180 
19,1 
21 4 

235 
254 
26 3 
295 


13.5 

32 
4.8 
8.1 
10.1 
110 

116 
12,7 
136 
14,6 
15.4 

163 
17,4 
18.5 
194 
21.5 

23.7 
248 
26 1 
30 1 


13.8 

3.1 
4.7 
7.9 
10.1 
11,0 

11,6 
12.5 
13.6 
14.4 
15.5 

16.2 
17.4 
18.1 
19.2 
21.5 

237 
25.1 
26 7 
304 


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 , . 


$1 75 000 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 
Income Tax Returns, Forms 1040, 1040A, 
1040EZ, 1040PC and 1040TEL (including 
electronic returns) filed by U.S. citizens and 
residents during Calendar Year 1996. 

All returns processed during 1996 were 
subjected 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 subjected to sampling. A small 
percentage of returns were not identified as 
tentative or amended until after sampling. These 
returns, along with those that contained no income 
information, were excluded in calculating 
estimates. This resulted in a small difference 
between the population total (118,650,252 returns) 
reported in Table C and the estimated total of all 
returns (118,218,327) reported in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 1995. 
While about 97 percent of the returns processed 



during Calendar Year 1996 were for Tax Year 
1995, a few were for noncalendar years ending 
during 1995 and 1996, and some were returns for 
prior years. Returns for prior years were used in 
place of 1995 returns expected to be received and 
processed after December 31, 1996. This was 
done in the belief that the characteristics of 
returns due, but not yet processed, could best be 
represented by the returns for previous income 
years that were processed in 1996. 

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 randomly selected independently from 
each stratum. Strata are defined by: 

1. Nontaxable with adjusted gross income or 
expanded income of $200,000 or over and no 
alternative minimum tax. 

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

3. Presence or absence of special Forms or 
Schedules (Form 2555, Form 1116, Form 1040 
Schedule C, and Form 1040 Schedule F). 

4. Total gross positive or negative income. Sixty 



Bonnye Walker and William Wons desiened the sample and prepared the text and tables in this section under the 
direction of Yahia Ahmed. Chief, Mathematical Statistics Section, Statistical Computing Branch. 



17 



18 



Individual Returns 1995 



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 
determine 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 references 1 and 2.) The sampling rates 
range from 0.02 percent to 100 percent. 

Tax data processed to the IRS Individual 
Master File at the Martinsburg Computing Center 
during Calendar Year 1996 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 ending five 
digits of an 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 capmre 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 remrns was selected and 
independently reviewed, analyzed, and processed 
for a quality evaluation. 

The administrative data and controlling 
information for each record designated for this 
sample was loaded onto an online database at the 
Cincinnati Service Center. Computer data for the 
selected administrative records were then used to 
identify inconsistencies, 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 information onto the 
online system. 

After the completion of service center review, 
data were fiirther 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, economic conditions, and 
comparability with other statistical series. 

Some returns designated for the sample were 
not available for SOI processing because other 
areas of IRS needed the return at the same time. 
For Tax Year 1995, 0.23 percent of the sample 
remrns were unavailable. 

Method of Estimation 

Weights were obtained by dividing the 
population count of remrns in a stramm by the 
number of sample remrns for that stratum. The 
weights were adjusted to correct for misclassified 
remrns. 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 smdy is one of a large 
number of samples that could have been selected 
using the same sample design. The estimates 
calculated 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 approximates the average of the 
estimates calculated from all possible samples. 

The standard error may be expressed as a 
percentage of the value being estimated. This 
ratio is called the coefficient of variation (CV). 
Table 1.4 CV contains estimated CV's for the 
estimates included in Table 1.4 of this report. 

The sample estimate and an estimate of its 
standard error permit the construction of interval 
estimates with prescribed confidence that the 
interval includes the population value. If all 
possible samples were selected under essentially 
the same conditions and an estimate and its 
estimated standard error were calculated from 



Description of the sample 



19 



each sample, then: 

1. About 68 percent of the intervals from one 
standard error below the estimate to one 
standard error above the estimate would 
include the population value. This is a 68 
percent confidence interval. 

2. About 95 percent of the intervals from two 
standard errors below the estimate to two 
standard errors above the estimate would 
include the population value. This is a 95 
percent confidence interval. 

For example, from Table 1.4, the amount 
estimate for State Income Tax Refunds, X, is 
$12.24 billion, and its related coefficient of 
variation, CV(X), is 1.21 percent. The standard 
error of the estimate, SE(X), needed to construct 
the confidence interval estimate, is: 

SE (X) = X • CV(X) 

= ($12.24 X 10') •(0.0121) 
= $0,148 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 is 68, 
95, or 99, respectively. Based on these data, the 
68 percent confidence interval is from $12,091 
billion to $12,388 billion, and the 95 percent 
confidence interval is from $11,943 billion to 
$12,536 billion. 



Table Presentation 

Whenever a weighted frequency is less than 3, 
the estimate and its corresponding amount are 



combined or deleted in order to avoid disclosure 
of information for specific taxpayers. (The 
combined or deleted data, if any, are included in 
the corresponding column 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 
returns 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., and O'Conor, K. (1990), "Choosing 
the Appropriate 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," 
Proceedings of the Section on Survey 
Research Methods, American Statistical 
Association, 603-608. 



20 



Individual Returns 1995 









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Section 3 Basic Tables 



Part 1 — Returns Filed and Sources of Income Page 

1.1 Selected Income and Tax Items, by Size and 

Accumulated Size of Adjusted Gross Income 23 

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

Tax Items, by Size of Adjusted Gross Income and by Marital Status 29 

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

and Tax Items, by Marital Status 33 

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

by Size of Adjusted Gross Income 35 

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

Adjustments, and Tax Items, by Size of Adjusted Gross Income 46 

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 57 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 62 

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

by Size of Adjusted Gross Income 64 

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

by Marital Status 66 

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

Income 67 



Tony Hall and Earl Roberson were responsible for programming the Basic Tables. Table 1.4CV was programmed by 
William Chen. Review of specific tables was performed by Bill Bradley, Therese Cruciano, and Michael Parisi. 

21 



Section 3 Basic Tables 



Part 3 — Tax Computations Page 

3.1 Returns with Modified Taxable Income: Adjusted Gross Income 

and Tax Items, by Type of Tax Computation, by Size of Adjusted Gross Income 71 

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

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 73 

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

by Size of Adjusted Gross Income 77 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was 

Computed 83 

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

and by Size of Adjusted Gross Income 84 

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

by Each Rate at Which Tax Was Computed and by Marital 

Status 86 



22 



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cm" in CT>" in' to' 




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6.000 
7,000 
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t -D 3 


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8 8 888 

in o o o jn 




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27 









































































1 B 


„ 




r-. r^ O) fN 


D (N to a> CN CO 


^ O CD CM 


3) ifi ^ ,£, T- 


n to fM in CD 


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5 JS t: t S 




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7) O) CT> O O 


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o ■" 




























f 1 




























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n CD ^ CM r^ r- 


TT r^ o CO 


O h-O^TT'^I- VtHh-^n 


_ -^ 


















O CO (O 1- 


^ CO -V T- ■•- 


0)Ot-i^o cjj-q-cD'.-cD (NmiNiTim ;--ir.,v;;r 


n 3 








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r^ ^ ■^ ■V 




■^_ CD O CO 










< u 

c 




1 




en en <-' ■v" ^ CO CD (^ o> o> 


in -^T <D CO (^ ,- O S CN 


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n to in to 1^ i~^ o 

O "C- <- O O to CD 

D '^ o CO CN in in 




3 
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f^" ^5" S" ?:■ c 

CN CO CD »-. 


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r^ fS ^? S 5 « S m S 


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n tN t- CO to 


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n CD r^ to O) ci o 




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28 



Individual Returns 1995 



I i 



1 ill 



i ^ I 



S ? 



El 



1§ 



!i ? 



0) ^ 

A .1 



o <o *- uj tfi r^ 
»- h- 1/1 (O 'T r) 



So V r- CO ^ T- ^ 
r*- in ^ rj T- o O) 



o o> O) O) <o to 



oooo ooooo o 



T-iQfMO)<0 QQh-!N^ 'OQPfN'- r^fflV(N(N 

Seopr^h- riSh-topN. »-rS^N5 np'-?lf*- 

_ iS N oo_ o_ to o_ O) w eq_ ri «S m N to ^ N o fM <o 

g>" jO" tfj" V a m" o" oi" ^" -w* m" co ^' <n ^' ut" ^' in" q' 2' 

r-' h-' (N Ol" ^-" N." r-" «' (N (O O' (O* lO" h-* Ol Q* (N fO" 5* lO* 

h-oeop*-5 50)<niO(S r^r*-h-kh- aSeOcocgai 

»-*-(\(o ^vininin minminm ininininin 



S in S 5 *• 



*-rjo>vo) oinr>-o>(D o^eo»-^ ko 
Nebor-eb (bmcipj© Kr^^Kedeo «b® 
^^rovin h-(SAo>o> o>o>a>ooi o)0) 



0)0>ai ooooo o 

SSS 88888 8 



S(N Ca35S Q'*5fNQ ^or^r^'- S»-S*-K l*-Sr^SS « 
Sen end>in®?i aji-coinpi 0)r^v©o> ojo^fNto tot^-i-cn^ ^ 



_ o a)_ p^_ (o in t- in o N r*- 

I f s s i^ s i ^ s 



s ;^ 



S P: 



§^coin moof^or^ W?»'-^Q co^h-»-(N intotomoo r^^p^in od 

r^«eo qS'-T-QO) NNwin^ fNinffl*-(n o)in»-&r^ QPQCNf^ »- 

■^ tn r^_ Lrt h- v tn pn. N « S^ r-. t- in t- 5F in ro ^ h- o ft oi «S to N N o_ ^_ 

Sr*-§o in*-*-S^ C'S^Q'- topOoS P-'-ffif^Q 5'-5t^? ?> 

MfNrtr^ rtvr^^^ Nft^oh- ^Nfiinft vcMtotoin coi-coKN w 

•-' in o' vr n ^Q m <n" ^" in' r^' m' o" (n v' in" K eo g" oj" q' 5' in to" r-' r*" 51' gy m 

r- rNcnninto (O«(0tor^ r^r^^Kr^ 5o<oco(Ooo ScooSS tt 



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8 8 888 8 



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f: 

• - >C Q' «- ^' '- (^ 2?" J ■ 

0*-inr«-o minrNinto « 
ojpiinor) co*-^in<o to 



5 h-^^SS 5s<^§!S SSShS totpfoS 
(S (O (N rt in (N rt o "O- ^ OJ f*' P. * f**. ^. '".*'. "R. P. 

(NfttRrt tor-»-oo) inr-(N3o oicnoSN 



ffl to r- in Q 
^ in (0 r- 5 



0)(b*- tooih-toin h-h-^pd> CO 

r*.«i*v ^toOOT'T oovin^N. *- 

o" r-' V eg' r-* to" r-' N." in q' (d »-' r^' p)" 

^•30 ujojr-nr- rttoinT-T- to 

(N rt h- CO ^ h- V ^ N OI ^ O h- 5 

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1a o 



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E EEEEE EEEEE EEEEE 



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uV Q o' q' in p O)' eo 



W M W < 



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8 &! 

III 



Basic Tables 



29 



S 5 



o 



30 



Individual Returns 1995 



s 



3 -a S 

% us 

< c I 

r o ^ 

CN O " 



iB " 



I I 



S S 



? a 



t; s 



o (N rr to o) n 
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(D «3 fN CO 
CO O) (N »- 



r- 5 a 5 



^(O0)0(or^coco*-0)_in(0 

*-' V CN v" CO" cm" CO' CO eo" *" (O* lO* 



s s 






S S ■ 11 JS - 
U ^ ^ o o <{ 
S-, S S E "- o 



i I 



I « S^ i ^ 



§ s 



g o Q in o 
(O 'V in r»- »- 



Basic Tables 



31 



.3, J, 



< 11 

T o I 

■8 If 

H (0 S. 



1^1 



a " 



I I 



S 



§ 5 i ^' I § 



p^ <o t 



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8 S S 



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S S 5 S 



N h- <0 « to S o 



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? 5 R ""' " 8 f" i£" 



S" S" 2" S" S 8 ft ? 5 S '"' " 



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32 



Individual Returns 1995 
























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to 


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lU 




















r- t^ 








CO 




h- 






to 


1^ 












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CO 





























in 















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CO 


■^ 


CD 














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cn 




CO 









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N 


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1 






S. 


g 




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en 


r^" r-' 


CO 


cn" 


S 


r? 


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CO 


CD 




<o" 


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r^ 





fM 




^■ 


a>_ 


S' 


to 







m" 


in" 


S" 






N 


E 








E 








c 




r-. (o 
















CO 


in 








r- 






r^ 




























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£ 



























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r^" 












































■^" 














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£ 






m 








c 




t- T- 




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c 


c 
























































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ra 






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1 


r- 




CO 





in 


r^ 


rsi 


"i" 


s 


"i" 


"i" 


"i" 


i 


~ 


s 


'T 


"s" 


cn 


r^ 


r^ 




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"i" 




f^ 


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"T 


1^ 


r^ 


00 


M 


J2 




TJ 










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s s 


^. 


^- 


ID 




r^ 




-<». 
















r^ 


«3 






r^ 












® 








"l 


o 






OJ 


s 








r-- 


0" 








to" 




0" 


■^" 








OJ" 




r^' 






h-" 






o>" 










^" 


co" 












Ji 












^ 




U3 


rg 


(O 




r^ 


fN 


Tj- 


CO 










in 


<D 




r^ 








CO 


'fl' 








in 


to 






■^ 


r- 




O 




E 




3 


« 


ii 




2^ 


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cn" 


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s 






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s 


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M 

3 


1 
















(O 


CO CO 


r^ 


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in 


m 


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co 


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^ 


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to 


f^ 


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"in" 


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r- (O 


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to 

















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(D 


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in 


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■*_ 




to 








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01 


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r-" r-' 






in 




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til 


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8 


s 


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1 


g 


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CM 




to 


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in 




















d 




(N 


CM 


to 


■^ 


in 


















« 


f 


c 













S 


'^ 


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3 


cIi 






























5 


v 


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0) 


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u 






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T3 


















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T3 


T3 


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T3 


T) 


C 


c 


C 






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c 


c 


c 






c 


C 


C 
































C 


3 










3 


£ 


tn 










c 


t 


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^ 


3 


3 


3 


3 











8 


% 


XS 





§ 


Q 


^ 


^ 


^ 


Q 





^ 




8 


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8 


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in" 







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S- 






n 


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i 


ro 


i 8 


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S 


0" 


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8 










re 


3 


8 



d 


S" 


d 


d 



d 


I 


g 


8 


8. 


j3 
























OJ 




to 


•W 


in 
























CM 


CM 


to 




in 








in 




c 


t- W 


< 














< 


z 




*^ 


« 


« 


« 








*/» 


(A 


tA 


to 


tf» 




Z 


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M 


W 


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t» 


v» 




w 


W 


w» 




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Z 



E -6 



11 



Basic Tables 



33 



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) 



Number of 

returns 



Joint returns of 
married persons 



Number of 
returns 



Separate returns of 
married persons 



Number of 
returns 



Adjusted gross income less deficit. 



Salaries and wages 

Taxable interest 

Tax-exempt Interest 

Dividends 

State income tax refunds 

Alimony received , 

Business or profession: 

Net income 

Net loss 

Sales of capital assets: 

Net gain in AGI 

Net loss in AGI 

Sales of property other than capital assets 

Taxable IRA distributions 

Pensions and annuities in AGI 

Rent and royalty: 

Net income 

Net loss' 

Farm rental income less loss 

Partnership and S Corporation net income less loss.. 

Estate and trust net income less loss 

Farm net income less loss 

Unemployment compensation 

Social secunty benefits in AGI 

Other income less loss 

Total statutory adjustments , 

Pnmary IRA payments 

Secondary IRA payments..... 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction 

Moving expenses adjustment 

Total itemized deductions 

Medical and dental expenses deduction 

Taxes paid deduction 

Interest paid deduction 

Contnbutions deduction 

Casualty or theft loss deduction 

Total miscellaneous deductions 

Basic standard deduction 

Additional standard deduction 

Taxable income 

Total tax credits 

Child care credit 

Credit for the elderly or disabled 

Foreign tax credit 

Earned income credit used to offset income 
tax before credits 

Minimum tax credit 

General business credit 

Nonconventional source fuel credit 

Income tax after credits 

Alternative minimum tax 

Total income tax 

Total tax liability 

Total tax payments 

Income tax withheld 

Estimated tax payments 

Overpayment refunded 

Tax due at time of filing 

Footnotes at end of table. 



118.218,327 

101.138.551 
67.028.830 
5,006,129 
26,214,195 
18,261,317 
427,060 

12,217,261 
3,955,590 

14,829,385 
5,133,540 
1,777,233 
5,255,882 

18,414,601 

5,799,815 
5,448,459 
619,509 
5.621.693 
547,634 
2,219,244 
7,985,322 
6,598,033 
4,623,440 
18.208.887 
3,889,574 
1,661,103 
1,032,102 
12,849,084 
3,011,145 
879,626 
34,007,717 
5,351,066 
33,530,277 
28,704,828 
30,540,637 
152.270 
8,533.254 
83.222.737 
10.809.600 
94,612,292 
15,240,064 
5.964.253 
251,524 
1,730,566 

7,850,841 

106,592 

267,527 

25,851 

89,233,118 

414.106 

89,252,989 

91.473.653 

108,241.729 

102.436.220 

11.903,592 

82,744,440 

29,734,331 



4,189,353,615 

3.201,456,569 
154.780,536 
48.518,428 
94,592,325 
12.235,548 
4,339.781 

191,809,620 
22,466,293 

180,130,459 
9,715,254 
-3,010,038 
37,316,169 

221,053,045 

45,512,212 

31.627.850 

3,304,344 

125,752,478 

6,054,015 

-7,849,641 

19,336,423 

45,715,361 

15.518,118 

41.139,577 

5,944,655 

2,393,359 

8,734,145 

13,341,810 

2,601,145 

1,720,092 

527,374,034 

26,964,295 

188,643,888 

215,077,974 

74,991,519 

1,775,977 

35,477,619 

401,265,344 

12,319,288 

2,813,826,386 

10,040,198 

2,517,962 

48,028 

2,965,313 

3,145,736 

468,755 

702.906 

33,642 

586,128,456 

2,290,576 

588,419,030 

615,806,186 

644,175,500 

495,484,153 

122.489,252 

104.537,379 

71,153,015 



49,036,410 

42,128,701 
36,467,551 
3,040,110 
15,262.819 
12,817,552 
33.561 

8.218.125 
2,794,603 

8,846,208 
3,101,581 
1,275,058 
3,402,433 

11,109,803 

3,985.160 
3.785,013 
391,578 
4,014,104 
270,411 
1,784,615 
4,061,812 
4,406,697 
2,960.370 

11.649.444 
2.025,650 
1,661,103 
833,180 
8,801 ,005 
2,178,079 
517,617 

23,147,650 
3,212,569 

23,015,772 

20.865,800 

21,380,088 

74.555 

5.428.875 

25,519,898 
5,746,953 

42,683,363 
7,484.061 
4,071.984 
73.244 
1,080,311 

2,203,397 

77,199 

200,660 

19,421 

41,335,929 

272,837 

41,345,636 

42,449,563 

46,030.371 

43,321,453 

7.219.174 

30,783,354 

15,661,945 



2,825.247,095 

2,120.631,499 
95.975,086 
31,025,156 
58,971,224 
9,143,070 
160,222 

148,647.483 
16,158.033 

132,381,102 
6,140,016 
-1,177,633 
26,465,470 

151,068,656 

34,167,653 

22,858,079 

2.072,675 

105,887,085 

2,589,420 

-6.324,857 

10.648,681 

33,578,473 

11,314,598 

29,531,855 

3,091,716 

2,393,359 

7,279,954 

10,314,273 

2,140,656 

1,166.304 

397,800,950 

12,306,110 

147,064.389 

169.080.552 

58,413,420 

1,239,655 

22,955,721 

166,994,492 

7,465,164 

1,955,214,417 

5,762,662 

1,680.473 

16.738 

2,199,178 

824,420 

369,903 

547,346 

28,355 

423,453,900 

1,723.893 

425.177.792 

446,198.962 

452,105.841 

339.274.736 

92.799.573 

52.069,470 

51,745,348 



2,627,963 

2,309,585 

1,151,037 

73,390 

381,365 

475,863 

9,000 

219,001 
80,830 

203,777 
91,729 
34,331 
69.754 

237.501 

88.903 

63.030 
3,661 

95,605 
3,651 

33,591 
132,323 
106,976 

70,555 
336,649 

48,176 

13,634 
240,856 
34,294 
18.814 
946.900 
127,608 
917,514 
668,447 
755,322 
4,214 
203,753 
1,587,910 
90,038 
2,298,289 
82.684 
49.144 



1,192 
2,292,308 
25,067 
2,294.323 
2,338.314 
2,418,672 
2,309,898 
171,309 
1.386,815 
1,101,615 



34 



Individual Returns 1995 



Table 1.3 - All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital 



Status-Continued 

{All figures are estimates based oi 



nples-money amounts are in thousands of dollars) 



Returns of heads 
of households 



Number of 
returns 



Returns of 
un/iving spouses 



Number of 
returns 



Returns of 
single persons 



Number of 
returns 



Adjusted gross income less deficit 

Salaries and wages 

Taxable interest 

Tax-exempt interest 

Dividends 

State income tax refunds 

Alimony received , 

Business or profession: 

Net income 

Net loss 

Sales of capital assets 

Net gam in AGI 

Net loss in AGI 

Sales of property other than capital assets. 
Taxable IRA distributions 

Pensions and annuities in AGI 

Rent and royalty: 

Net 



Net loss' 

Farm rental income less loss 

Partnership and S Corporation net income less loss. 

Estate and trust net income less loss 

Farm net income less loss 

Unemployment compensation 

Social security benefits in AGI 

Other income less loss 

Total statutory adjustments 

Primary IRA payments 

Secondary IRA payments 

Payments to a Keogh plan 

Deduction for self-employment tax 

Self-employed health insurance deduction 

Moving expenses adjustment 

Total Itemized deductions 

Medical and dental expenses deduction 

Taxes paid deduction 

Interest paid deduction 

Contributions deduction 

Casualty or theft loss deduction 

Total miscellaneous deductions 

Basic standard deduction 

Additional standard deduction 

Taxable income 

Total tax credits 

Child care credit 

Credit for the elderly or disabled 

Foreign tax credit 

Earned income credit used to offset income 
tax before credits 

Minimum tax credit 

General business credit 

Nonconventional source fuel credit 

Income tax after credits 

Alternative minimum tax 

Total income tax 

Total tax liability 

Total tax payments 

Income tax withheld 

Estimated tax payments 

Overpayment refunded 

Tax due at time of filing 



15.551,213 

14,705.138 
4,175.750 

136.365 
1.065,887 
1,246,804 

175,325 

910,641 
204,000 

544,770 
218.913 
55.043 
220.009 
926.688 

221.950 
307,943 
11,834 
206,315 
25,372 
41.165 
1,441.365 
143.062 
261,699 
1,258,206 
242,750 

21.490 

906,643 

140.462 

48.398 

2.123,451 

409,311 

2.106,113 

1,858,320 

1.915,236 

28,169 

679.434 

13,382.346 

287.390 

9.976,401 

5,595.271 

1.775,310 

•12,585 

47,573 

4,440,690 
6,697 



6,645,117 
24,235 
6,648,354 
6.793,711 
14,233,997 
14,023,473 
344,963 
14,247,740 
1,093,186 



320,712,716 

286,625,508 
3,881,505 

825,165 
1,959,379 

724,895 
1,889,704 

9,309,916 
982,424 

4,407,804 
378,040 
-213,468 
1,125,619 
8,009,993 

1,253,480 

1,662,194 
30,779 

2,939,132 
350,984 
-230,776 

3,113,787 
699,051 
748,205 

2,004,523 
342,089 



95517 

76,492 

26,339,658 

1,156,488 

8,219,433 

12,098,741 

2,643,906 

213,693 

2,253,445 

76,860,201 

273,027 

151,797,782 

3,033,223 

782,873 

•1,601 

89,570 

2,128,145 

10,902 

18,327 

•142 

23,648,775 

60,707 

23,709,482 

24,676,291 

36,979.471 

33,985,722 

2,414,183 

27,506,656 

2,113,044 



115,370 

86,827 
85,615 
3,332 
35,530 
30,927 



•9,110 
•3.665 

21,625 
6,242 
2,737 
18,095 
23,578 



4,476 
•1,320 
•1,146 
•3,059 
17,308 

6,090 

12,402 

•365 



6,102 
•3,278 
•3,115 
34,762 
•8,602 
34,762 
31,599 
30,109 

•9,768 
78,889 
•8,484 
76,106 
28,249 
•6,567 
•1,238 
1,117 



55,990 
•410 
55,990 
59,141 
90,299 
86,032 
12,731 
82,291 
23,079 



3,617,614 

1,926,314 
461,822 
48,706 
104,245 
17,432 



•22,247 
•43,257 

146,524 
5,215 
-11,926 
168,855 
622,091 

21,435 
32,631 

92,146 
•46,206 
•-5,250 

•832 
85,340 
28,036 
28,014 

•730 



971 
•827 
•10,275 
661,586 
•50,155 
173,201 
236,513 
1 77,090 

•31,707 

514,995 

•6,363 

1,962,203 

16,218 

•6,626 

•171 



•48 
367,042 

•3,545 
370,587 
374,832 
407,366 
283,180 
108,266 
151,663 

59,264 



50,887,371 

41,908,301 
25,148,877 
1,752,932 
9,468,595 
3,690,172 
209,174 

2,860,385 
872,492 

5,213,004 
1,715,075 
410,064 
1,545,591 
6,117,031 

1,495,332 

1,280,906 

212.436 

1,301,193 

246,880 

358,726 

2,346,764 

1,923,990 

1,324,726 

4,952,187 

1,572,633 

163,795 

2,894,478 

655,032 

291,681 

7,754,954 

1,592,976 

7,456,116 

5,280,662 

6,459,881 

45,333 

2,211,425 

42,653,693 

4,676,735 

39,578,134 

2,049,799 

61,246 

164,457 

571,542 

1,184,299 

20,672 

55,073 

5,222 

38,903,774 

91,557 

38,908,686 

39,832,924 

45,468,390 

42,695,355 

4,155,416 

36,244,240 

11,854,506 



• Estimate should be used with caution due to thi 
NOTE Detail may not add to total because of rounding 



II number of sample returns on which it is based 



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p 








p 


p^ 






















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^ 


2 


" 


^ 


a,- 


rvT 


^ 


0,- 


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a, 


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-■ 


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1 

8 

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„ 


7 






a; 




















o 


y 


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7 










o 






















o 




o 












o 


o 


CD 






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o_ 


o" 


a 


» 






t 




§ 


o 


8 


8 


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s 


8 


s 


o" 




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8 




3 


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8 


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8 


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8 


8 


8 


8 


o" 


8 




o 


. 2 
















P" 






o" 






o 








fc 










o" 


in" 


o" 


o" 


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o 
























CM 






M- 




r^ 










O 








o" 




Ol 


CN 


to 




in 


r^ 






w 


(*» 




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w 


vt 


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1 






































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c 


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c 


C 


c 


c 








C 










3 


^ 




TJ 


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c 


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c 


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c 


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3 


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s 


c 


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3 

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3 

o 


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3 


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g 


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w 


s 


3 










3 

o 


3 

o 




^ 


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1 


t 


c 


§ 


1 


1 


o 
o 
o 


o 
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8 

o 


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s 

9 


1 


1 


1 


8" 


I 


1 


^ 


T3 

3 


§ 


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1 


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1 


o 
o 
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8 


1 


1 


1 


8 1 


m 




- 


z 


w 


£ 


M 


M 




Df 






in 




vt 


vt 


M 


^ 


CO 


z 


W 


W 




w 


CN 


u 


CO 


■V 


in 


F^ 




u 


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36 



Individual Returns 1995 



? :: 



8 S S 18 



S I g S 5 8 i. S 8 I I g. 3 i 8 I A I 8 S 
§ 5 S S ^ 5 S g" I § 5 § 8 § g g I 8" S § 



rt S St-mN Qf^ 



r-. CO in T- (D 5 m 
o> '^ ^ S '" Jvi 5 

»- 8 5 Q ^ »- S 



? s 



S 8 R R B S 



S S S |§ 
R S S S" 



§S2S 5!Q!f;8S 

(O •-" O)" CO" cm" eo" CO CO' to" 



tnin (55<P<05 <oeQ5Q^ 



o O) as r- 

s a" 18" s" 



^" «" V (D o" to CO <d T-" cm" w 






E g 
< S 



s i? 



s s s 



a ? 8 s 



O) (N O) UO CN ■«■ 

in in CO CO (N -^ 



$ o o> CO 6 00 

§' S" S S S fc 



? s 






- s 



e a 



CO o S ^ 5 <- 



F;" S S" 



? 5 S S 



S S 



s s ^ I 



g s 



S S S S S 8 



CO ^ in r»- 



s « « ; B 



M O 



Basic Tables 



37 











s 








^ CO CM in CO 


^ 


co 


TT to 


^ 


CM CN CO 


to f- 


■a- h- 


to 


a> c^ r- 




















CN 


CD in 


CO r- to 




00 ■* 




S S fi 










s 






C3> o> CO r^ r^ 


CN O O CD CN 






CM in -w <o_ 


o) 


•ff in 


CM 0^ 


r^ 


to to 






1 
1 


g 


o_ 


?■ 


§ s § ? 


s a a g ff 


8 S t- % % 


r-_ 


8 


% § § S 


S I 5 


r^" en" 

en 1^ 


g § 


s 


1 « 1 
















T-' in <o" <d" V 












0" in* 


s 


* s ^ 




i 1 






m 






" 


r- CN CM ^ CO 


^ 


















oi S 














































CO (D o> CM r^ 




m 










C^ S 


CN 


=S S JS 






"o 




(O 






T= (N (D -o^ in 


CO CD -^ r^ CN 


t^ 








9 !? 


en o) 




IP 2 2 










n 








o CO r^ to (D 


t\ 




tJ) to f^ <D 




en CM 






1^ in 






§ i 








o" CO in" tn 




in" eo" CN in V 






t:" 2 C!" SS 


in to S 


r^" co" 






to' fs: S 






-° D 


<o 


s 




o ^ OJ OJ 




CO O) ^ to t^ 






0> CO O) 














E ^ 








(D in ^ 5 o 








CN CM "I -* 




















z:: 






. ^ 























































Si ^ 


"c 




S 


<D 


S § S IS 


S S 8 S S 


1^ CD in o to 


1 


R 


■ g 8 § 


r^ to 
r». CO CO 


s § 


CN 


R 


5 S ? 




I § 


g 












to O CO ^ ^ 










P. "^ 




oo_ to^ « 






E 


a 


o 


S 


J-" in n ra" 


•o >(; fj ^" ^" 


to S ^ ?^ s 


t 


cm' 


oj" ' aS 


P S P3' 


^' s 


to S 


!2 


° In m 




E ra 


< 












^ i- CO 


00 
























































































































o m 


































is 


"S ^ 












r- *- CD CO ^ 


CM 




r- T- 


f^ CO r^ 


CO r* 


h- to 


^ 


CD CO in 




S g 


u c 










? S o S S 


oo 1^ O CN I- 







^ ^ 


r* CM in 


(^ CO 


h- in 


f^ 








-O 3 




o 








co r^ in (3) CD 






















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CO 


<n 


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in r-' T^ to" V 


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3 - 




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~ 












o. ^ ^ r- CO 


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lA 


CD 


in to CD in 


CN ^ O) 


00 


to CM 


^ 


S J? H 












(O 




r». in in CM O) 


h- ■^ CO to o 


00 


CO 


■-T CO in 'V 


to S r^ 


s s 






CO CN U> 






c 










O ^ (N O 0)_ 








in h- »- h- 


in ■<T_ in 






h* in h- 




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f7 










to" o" rsT oo" ai 










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tn d" 




p;' a jg 








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OD 








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in r^ 






1 


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CO 


T- ^ 


c 


































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1 1 


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<- h- O (D 
cn (D h- 1- 


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<- ^ CNJ f^ o 

CO -^r r^ r- to 


s 


s 


S S S 8 


S Q 5 


g g 


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r* p- h- 










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to CO CO CO tN 


«» 






o> in CO 










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1 1 


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CM* 


(N 




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to" t" to" to" to" 







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o> «■ -" 


•«r" in" 


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co' 


co" to" cm" 


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y- Ct ^ 


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w 


o 






































■^""^ 


























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« 


(O 


o) in in »- 


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to ^ CO ^ r^ 


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s g s s 


CO ^ to 


*- 9 


r- 


(N 


S I^ S? 












(O 


PI r^ ■r- 1^ 






to 






2 9 


*2 S 




S S 






c 




■<r 










n 




CD ^ ■V CO 


^- ^ 


c» ^_ 


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1 




3 


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ffl 


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S S S o in 


r^ oo t- to r^ 


s 


k" 


y> tN <g' < 


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"^ rt 


s 1 


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5 


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o 




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CM to in h* CN 


u> 


to 


in T r^ cn 


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■^ 


■V 1^ 


r^ 


tJ) CO h- 


















S 


s 


-.J to CM 






E^. *B 


2 




■^ 














CO OJ ^ fM CO 


h- O (N ■.- .- 


r^ 


CO CM r- to 






CN in 







if; 




1 1 


Ci 


S" 


S 


in r^" 1^" in" 


O)" p^ CO in CO 


r-- cm" o" ^ to" 


a 




O)' CN r~" co' 


;?" s" s 


s s 


r*" T-' 


r- 


s ?■ g 


4» 




■z 




m 






»- 


*- 










"^ 


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m 




















































oo 


^ f^ CD in 






CM ■«» 


CD 


r-- CO te 










fl 


s? 


(D 00 -^ fN 


O ^ r^ CD 0> 




a 


an 


CO T- r- 


^ f^ r^ 


CN 2 


CM 


CO 


■^ r* h* 














in (D <D r^ 


in eo_ CO <D co_ 


r- to *~ '- »- 


OI 




O) CO to ■w 




r- CO 







to CO ^ 
























co" 'tf'" in to" 


in" T-' to' 




to" co" 




«" S" fi 






E 








o> <N ID ^ 






m 




in CO CO 


tJi in 


9 2 


CM CM 




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r^ 
























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(O 


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^ ^ in <- CN 


CO CO r^ 1^ r^ 


s 


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1- r^ ^ 


g s ^ 


t to 
2 9 


s s 


S 


5 5 






a) c 


fc 


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m 












en eo r-^ r^ 


to CM 
















in 




O' *-' h-" CN ^' 








in tt" eo' cm' 


CM CM" T-" 


00' T-' 


ai T-' 




cjT tjT «" 






E ^ 


ct 


a 


CM 


(D '^ 0> (D 


1^ r^ to 0> f- 


o ^ o r=- -<»■ 


j; 






in CO CO 


CO ^ 


s 


8 


h- ^ r- 






3 £: 




" 










" 






























S S § 5 § 


CN CO CO O ID 





in 


CO CO r>. 


CN <N eo 


to -«r 


in 





•V p^ r- 














00 O ^ ^ 


CN in ^ in to 




CO 


to *- OJ 


K h- CN 


t B 


r» o> 


I-* 


fO 1- 










r^ 




o m (N in 








h-_ 


CN CO in o> 


<» eo r- 


en 






00 tD 
























0" *-" <D co" 


cn" in" f^' 


0" 0" 




r-" 


S § 1 


















«T ^ ^ 1^ ^ 






to to ^ CM 


TT ■.- 


to 


h- t» 








t 










in CD CO o ^ 


to o to -«J »- 






*- (O ^ 


^ CO CM 


»- 






^. ^. **! 




E 5 


< 




% 


'" 




^ ^ CO 


fN to to to O) 


?s 






■^ 


^ CO 


CM in 


<D 


to O) w 




ii 
































































0) 3 


^ 




*- 


^ 


'T 1^ CO ^ 




CM CM in tn en 


Q 


to 


t- in to 


CO to 1- 


CM 


CO to 


s 


8 to K 










o 


(D 


(o (^ in ■.- 


<N CD CO CO CN 


CN to -T ■.- to 




<N 


r^ in r^ g 






f^ 


CO 








S E 




■* 


<0. 


CD O CD <D 


C3) to r- 1- 1- 


CN to to CM TJ- 




■V 


















-a = 




o 




o" r^ -c-" ctT 


oo" in r-." V ctT 


o> o" to" to" ^" 








<n" ^" ^*" 


1-" -<r" 












E 1 


G- 


u 


CD 


oo k O) CO 


CO r^ n r- C3) 


CN in ^ to in 


f-- 




cj) to to in 


^ ^ ?? 


r^ en 


En 1^ 


^ 


to in 00 






3 * 

z 




■^ 










' 


















8 








E 






Usi 




i 










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^ 


8 : J 


























CD 














VI 








8 


8 o S 


S o o 8 8 


o o o ° 


I 


S 


S 8- 8. 


8 8 





0" 


8 


8 s 
















in o o o in" 








in 0" 0" 


s le" 


^ 








9 










O ^ fNi 


(N to ■<T in r- 


»- w w w o 






0' ■<- CM 


(N CO TT 




tA 


w 2 c 










_ 


1 













._ oi v 


<A M M 


to trt 


*^ £ 


5 


S E = 




TD 












V 0) o u u 


s -S -S -S s 










V T3 




■S 5 1 




i 






3 




■fi' « 13 -a 


■O T3 -a TJ T3 








in « ■0 -o 




■0 T3 


T) C 




c " 2 














»« "O c c 


c c c c c 








w "^ ^ ^ 




t= C 


C 3 


3 






T 






tf 


s 


^ C 3 3 




08808 


s 


vi 




3 3 3 




3 Q 




°- S 
























= § S" 




1 1 










-c 






2 
! 


ffl 


= o § ° 


o" in o* o o" 


°- 0" 0" g 


1 


ra 


0" in" 0" 


S 8 


g 


8 8. B 












o 




CM CN to ■w in 











CM rN CO 


"T in 


f- •- 




m *- c 












z 










Z 














1 








< 










H 
















z 



Individual Returns 1995 



S 5fi i^ 5 '" 



s a. 3 s. a a 

S S in in o tn 

as 5 (D o OJ o 

-' ? S" 2" s 



S f: 



" fc S 3 S R 5 



i S 



r'' t Ri 



S S 



K S 5 ^ (O 

iQ 8" a" 8 3 



o><D Qco^fM*- inters 



in ^ »- <D CD rt 
K *" *^ fe fe 5 



2 § s 



o (o En 



s Si 



0)r-(oK<N in^-oino n 



§ § § § S S 



sa sii^s 58 



(o e: r: r 



» S" S" S" 8 if? 8 ?" 8" R S 8 S 



» !« 



s s a" 



8 S S? 



8" S 






g g g g ^ i § g. I 

StQ (N oT <o" ^ to tn" in 



; s s 



s t 8 



I I s g" f I a s s § § § § 2 g; s I 



n h- Pt (D <o ' 



8 g 






a ^ R 



H ? « 



r5§Sh- i-*»wS 



d" ^ S oJ pS ^ &? 



8 § 






8 § 8 



e ;?■ S" S" 8" S 8 S S 



Basic Tables 



39 






§ fc 



S 8 



S 5 



? s a 



s i 



»- 5 S rt -5 t- 



S 



i: ;: 



8 a 



s « s 



s s 



31 



$ R 



a s s a 



s 8 



s s 



?. s s 






S 3 ft § 



R E J! 



s t s a s s s 

N t- (N CM eo -- r* 
in V Q at en to od 



« E 



R I t 
R' S I 



3 5 



N in <n 



I i 



8 S. § I I S 

T- ^ IS S 3 in 



I t 

£ o 
3 == 



c5 § S p*- *- 



s s s 



3 ::■ '^ S 



s" 5 R' a 



Individual Returns 1995 















r^ 






















o 








CO 










^ 






r^ 




O) 




o 






s 












<o 


r^ 




CO 


■v 


t^ 












f^ 








r* 


o 




r^ 






CD 






CD 




o 




m 




in 












(N 


r^ 




ro 








o 




r^ 




T 


s 














t^ 




«3. 




O 


P. 


in 


■^ 


■^ 






^ci. 


r-. 






E 




o 




t' 






2 






S 




•5 






^ 




















G 












■^" 
























CO 






CO 




in 


























CO 


















h- 




1 1 


< 




■* 
































' 












































































































o 




^ 


in 


in 


O) 


^ 


^ 


o> 


CO 


o> 


in 


C7> 


CD 


CM 


OJ 


(N 


in 


(M 


(D 




■^ 


C7) 


CD 


CO 


CO 


Oi 


<o 


Q 


^ 


^ 


CO 


tN 


in 


0> 












(N 




CO 




O) 






in 










CO 


CO 




a 


CO 




CD 


'J 


^ 


CM 






O 




h- 
















■S 5 


P 








r- 




"J 


■* 




CD 


r~-_ 










in 










CO 






O 


























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h- 




a>' 






\r" 


r-" 




1^' 
















o 












r^'" 




r-" 




rsf 












%£ 










































c 




















CN 












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z 




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c 


















































































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O) 










1^ 




T" 


T" 


r^ 


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r^ 


T" 


00 


in 


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TJ- 










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CO 


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r- 


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r- 


C7> 


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r^ 


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p^" 




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CN 


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in 


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Basic Tables 



41 



R S 



M I 



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s t 3 



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CM (N (O 

1 ^" ^' ^ 



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I I I I 



42 



Individual Returns 1995 











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z 



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5 S 



S 8 






S 3 



S I 



§ § 



5 a g R I I ' 



Sggi^S 58SR!? 

if* r* '*' H' S ° '^ ^ 



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s s 



CO m 1- 5 tn 



s s s 



I § S 8 S ^ S 



g g g ? 



0> Oi to 



ci Oiincsicneo OirortO^ 
(D (D O O ■* tn CM (N CO T- i-_ 

N coSr^inS SSco 



o S jr 



O (31 o> 



or- ococoo^ lOcoKco 



V to (N O 



1- s '^ s ^ s 



S S £ ^ 



rviT-QCD p».cDtpoeo « 
coo)r».0) cSf^r^inco o_ 
o CO (N g" jr-' gf 5 <n" <o «" 



S ;: 



eo N S O S O 



S S S S CO 



o p" in' T-" 

^ F5 V (O 



g ;^ 



s" 8 s 



o CD d d d Q d 

o OOO OOOQ 

C OOO oooo 

^ p. in" o" in" o" o' o 

S Ot-t/»</» b»«/»WW 



o" in d o" Q in o 



s" s" s 



Basic Tables 



45 



.a 
1 

i 


1 

i 

< 


R 


i 


c^ g 


2.178.205 
7,280,053 
12,407,126 

17.504.116 
18,820,253 
42,869,530 
44,040,853 
101.124.693 

68,127,554 
97,722,076 
74,808,390 
36.621.761 
72,272,376 

593.666,556 


190 

391,217 
2,147,243 
6.752,791 
11,087,730 

17,034,785 
18,803,799 
42,843,228 
44,004,991 
101.114,570 

68,107.816 
97.695,216 
74.801.047 
36.616,755 
72.265,178 
2,502,098 


i 1 

il 

z 


1 


1 S S § 1 S^ 1 R S S S S. § S ^. S 1 1 1 1 1 1 1 5 1 1 1 1 S 1 S 1 1 

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1 

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1 i 

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1 III! lEIil Iti^' 1 liii l&lll lll"M 


1 

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? S 5" 1 s s §15^8 a 8 8 § S R - = g 2 & s g ^ P 1 s 1 S g 5 s_ 
S -■ ;:■ a S S ?■ S S R S S ;:■ "■ R ' -■ ^- i a S R S P' ^" -" S 


V 
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ft" ?- § 1 s' s « 5 1 g 1 ^- s s R 1 ?" g i s s a e s s s s £ g s 
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5 1 
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s 


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1 §" 1 1 1 § s g g" g s" f "" "" ^" s ^" f 1 1 im^ s 1 5 — 1 


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1 §5SS 5SS5S sills 1 

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46 



Individual Returns 1995 



o 



& i 

E % 



R S K 



as? 
a ? a 



:^ s s 



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ll 

t^ 10 

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C ^ 
0) o 

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CN CM rt § S 



S fN rt ^ S 






1- fN CM (O ^ in 



o in o in Q o Q 



II 



Basic Tables 



47 



S R S 



£ S 8 fe 8 






co<o(Nh. *Scncn*- to « intocor^ eoCRojojr^ oi<o<n 



S.- tnoinn oo<Dp 






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s g 



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o" in o" ift Q o q" 



48 



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^ 




O) 


T- (O 




(O 


to 


O 


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u> 


t 


P^ 


(O 


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Basic Tables 



49 



I i 



? 1^ s s o & s 

T^ in CO (O (r> d ^ 



S S 8 



£ I 



C I 



"8 2 



^5' 



SCO <0 ® Q f*- O) 

h- in O) <o m i/j 

3 9 ? S 8 & S 



f: S ;: ft 

Q Ol CD ih 






s ;: S 



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^ s s n 'H 



;: s s 
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g S 2 2 8 S S 

S? S si 2 " " 2 



(0 *- S !r 

S S in R 



9 a $ :? 



o in CO 



I i 



a s 5 



a s s :: s 



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R S R 8 

O) b CO CO 



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s § s 



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n 


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ffl o 


(*> 


1- 1 


U 



•- T- S (N M ^ S 



S S S § S 



o" in" o' in g o" o 



M M 1/1 O p 



Individual Returns 1995 























































o 






fN CO r^ 


in <N o) fvi r-. 




CD 






a 




<o 


(O in h- 


CM CD fM to CO 


OJ O) CD in (N 


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p^ 








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to (N to O) CO 


h- ^ C7) r^ CD 


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in T in CD ■^ 










E 










































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s 










































1 




















































































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1 




1 § 


K- 


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£ 8 CN 


S 5 S ?8 S 


^ ^ 


f? 


■^ 


s 


s 


§ 


o 


S R S 


r^ C3) O CO CD 


■<r CO CD v O) 
^ to I-. rsi to 


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o 










■«T to 




























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o in c» f^ CO 


«T to 


in 


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to 


tf) 


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T- O ^ tJ) ^ 


TT ^ CO CN CO 


<M 








3 






CO 


r- 


in to -T 






o 


n 


o 


tf 


CO 


r^ 






to to o ■» o 






a 


1 


1 
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in -^ 










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o 


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to CD ^ 






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tN 


^ CD CD 


h- r^ to r^ to 


^ CM in g CO 


(J> 












<n 


^ 


(D 


in o (N 












o 




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CD CO t3> (N in 




(D 








E ^ 


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CO CO rsi (o (N 


to CO 


to 


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to to to 


fO to tN to tN 


to to to CN 1- 


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D 2i 










































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■^r ■<}■ h- -^f in 


in in 






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CO in CO CD in 


CD in o ■w to 


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C ^ 






O 






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c c c c c 






3 




3 


£ 






C C C C C 






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3 3 3 3 3 

o" in o" o" o" 


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8 


£ 




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C 3 3 

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3 3 3 3 3 


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Basic Tables 



51 



c 

c 
o 


1 


■■ 


c 

s 

E 
< 


1 


h^ 


h- <£) 


49 78 
7430 

47 42 

5362 

48 35 
56 67 
48 68 
44 79 

48 36 
39 20 

49 78 
32.51 
15 05 

20.57 


32 01 

7651 
9478 
56.80 
58 12 

48 35 
56 67 

49 50 
44 85 
48 45 
3924 

50 32 
32 51 
15 05 
29.01 


o 

E 

o 
u 

c 


s i 

z 


5 




M 

2 
o 

•a 


1 8 


c 

i 
< 


1 




3 


Is 
II 

Z 


1 




(0 

> 
E 




1 1 


E 
< 


1 


« CO 5cOO>t- u^OTOoS ^0)0(0(0 O ■<- CDO)So>nOi/>i/)OCMr-?^*- 


C 


o 
i 1 

if 

Z 


1 




1 

M 

3 


« 1 

Z o 


c 

3 

1 

< 


§" 




5' 

E 
o 
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. 

1 1 

E % 

3 2- 

z 


s 




(/) 


1 


II 

2 g 


3 

i 
< 


1 


s fe ssss sasss Rssss ? s S!§gS5£ssss5?;ssa 


E 
oe. _ 


o ^ 

1 i 
is 

z 


1 


g S ;;5?S SS855 5i9SSS S 3 SPSSSSJ^SSSSSSRS 


< 1 

£ 1 

c 1 

•1 1 
.2 : 


z 8 

.E 


< 


g 


P- «- coScNin (Din^lNfN CDCDCNrsICO CD r^ (NOCM(OCOI^(OCO(Nr^(D(NrMCO« 


1 

■£ ^ 

it i 
S ^ 

> i 

« i 

1 1 

,2 5 


■B 

1 1 
1 1 

2 


K- 






i 

■5' 
o 
<n 






1 

E 
< 


1 
1 

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1 = 


g- ■i^ 1 s" § §■ 1 K i § S S" 5 i 

"51 55SE5 5^-S^s g 

a)T3-o -a T3 -o -o -o TJCCC" k. 
T3CC CCCCC C3330 3 
C33 33333 ^OOo9 * 

1 s i 1 i S 11 i 1 i i 1 ! 


5, ^■DCCCCCCCC3330 ^ 

^ -Dooooooooooooo" ™ 
™ =" O- o" IT)" o" m' o" o" o in' o o o °. 3 



Individual Returns 1995 



<oScot- '(oStoin Shinto 



s ?: 



I i 






S O) 



S S S S ^ ^ Si n 



fe 8 8 f: 
5 f5 S si 



R S 



R a 



S I 

E « 



8 S 



O 8^NO>5 5 N 



:: S S S 
8 S F5 f5 






S S S; 









5 S 3 S ft 8 8 



S g S 






Basic Tables 



53 



E = 

fi 


< 


a 


^ 


s 


15 73 
29 49 
25 22 
35 40 


37 80 
57 44 
26 60 
30 48 
18 56 


S § § S o 


o 




99 95 
50 44 
52 39 


44 55 
57 44 
28 63 
33 30 
18 56 


17 39 
12 38 

11 84 

12 98 
8 02 
B.2B 


z 


g 


a> 


■^ 


g S s ts 
c? s a S 


3 S o S S 

R e s s a 


S 8 5 S 5 

r- PI ^- (N (^ 


2 




■ S S S 

O) ^ ^ 


CO (N m CO ^ 
in ^ tN o o 

g g g ;? R 


^ ^ S S 3 ^ 


1 

a- 
S 
1 


1 


i 
< 


1 


3 


r- 


S 5 5 a 

S ft § S 


§ R !g g S 


i = ;s = 


! 


s 


(O r^ O) in 

g s s a 


S S R S ft 

^ i^ ^ ■<r tn 


g 5i S 8 :? s 

CD ■^ ■* -^ fN « 


5 1 

E -S 

z 


1 


! 


g 


s 2 g a 


e s s s !? 

r- in (O -^ CO 


s s s s s 


1^ 


s 


<o CM f^ r^ 
O) (D in 00 

O) -^ en ^ 


r* in rri -^ CO 


g £ S ft 8 ? 


1 


E 
< 


1 


■* 


•^ 


S 2 r K 


.- r^ r^ ^ r- 


s r a s t 


U) 


2 


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C^ to fSJ (D 

R " "° ■" 


8 5 5 S S 


8 ^ R 8 ^ 8 


^ 

1 ^ 

z 


g- 


s 


s 


^ in o (O 
to r-- CD O 
<o ■* -<T in 


S S fc s ^ 


CO ^ O (O CO 
CM CO CM in (D 


o 


3 


5 8 ;; s 


S ft 5 S 5 


5S5S!5 


1 o 

1 ^ 

fl 

5 S 


1 
< 


1 


s 


■^ 


5 S S 5 


<D O <0 O ^ 


T o o O) h- 


h- 


s 
s 


5! a ft s 

g J. <o o> 


§ ^ ft 5 S 


CM (N Ol CO to -^ 


1 = 

Z 


s. 


s 


R 


s s s s 

o IT) ^ in 


^ s s s ? 


CM ^ f^ OJ o 

o *- oo o> <o 
o »- -v to ■« 


C 


s 
s 


R s s s 


?; g 8! S :§ 


CO -C- CO CO O Oi 
O ^ -^ CO -o to 


1 


1 


i 

E 
< 


1 


^ 


r^ 


C: S ^ S 


S S S 8 § 


2 5 S S g 


& 


s 


3 5 S S 


iiill 


s K s s a t 








o ^ 
II 


1 


s 




S R S S 


5 S 5 s e 

O fN 01 O O) 


<0 (D (O O CM 
f^ f^ CO <D <0 
in OJ r^ (O <n 


a 


1 


5 8 5 8 
!S S !2 ? 


O r- to ^ o 


5 fc 8 5 R 1 


§ 

z 


3 

1 
< 


S 


o 
to 


o 


CO I-* <D <- 

a a R a 


a 2 2 « ^ 


O S) ^^ 5§ oj 
r- »- o ■^ o) 


s 


o 


ft S § 8 
S 5 R S 


in TT (D O) <N 


ft S ic § S; S 










li 

z 


1 


s 


s 


f^ in o r^ 


s s a s s 


^ O) o o <o 


c 


T 
•v 


S g 2 S 

2 s a a 


ft.R58 


s g g ^ g 2 












■o 

f = 




1 

s 


§ 

1 

T3 

1 


O T- v» w 


in o o o in 


ill!; 


1 


i 

l 

1 

3 

f 

z 


sP^ 


in o' o" o" in 


liiiiJ 


ill! 

1 § s ?" 


0) 0) 0) U 0) 

1 1 1 1 i 
1 1 1 1 1 


£ -o -a -o S 

T3 C C C " 

S- i 8" 1 § 

t^ T- rsi in T- 


in tt) -a T3 

s 1 i i 

W> 4A M V> 


1 1 1 1 1 

3 D 3 3 D 

1 s 1 1 1 


.g "g ■= ■§ 5 « 

z 



54 



Individual Returns 1995 



s s t J! e 



K s 



S N N r^ S 



S s 



8J S -^ S S 



« c g 



:2" S S 8" i 8 



?^ CM (O y &1 r^ 



i g 



s a 



= Z <A 






in Q Q' q' in o 
CN rS ^ in f^ *- 



Basic Tables 



55 



I £ 



I & 



11 



s I 



I i 



^ 1 

E t 



I I 






s ■ fc 






1- n IT) O 



T-0> (Nh-0OO)fNJ ^^*-0^ ^ 

•-in KO^KO r*-in<OKco « 






So(D Sor^^-S «-Sin5 



s s 



a s 






§ S 6 o o 



^ in vnr-*orM ^-ftr-cov vcn 



Ift (N O 3 



s a t !8 & s 

ft « si s s R 



!^ S S S S " 



R s s a 



2 a 



o o» O No)ino (oin»-«nco -■- 



^ o o h- 



KSSS RiSftiS!;: 



S S S S !Q Rl 



p l< CO UJ 

?N (N 1- (N( 



s & s 

Q r^ o> 



rt (O ^ ^ o 



s ;ss 



> ? « 

1-15. 



»- S fN « 9 S f^ 



^ r- S fM rt § R 



3 1 <S|11 11111 l^l^S U 

■2 " ' °- o in o" in o" go in" 8 8 8 ° a 



56 



Individual Returns 1995 



1 

i 


E 
< 


s 


Si 

o 


36 87 

511 
274 
3 21 
1 90 

1 90 
206 
1 23 
1 53 
1 13 

1 81 
1 25 
1 13 
102 
31 

0.24 


4076 

5 12 

2 78 

3 45 
2 09 

195 
2 06 
1 23 
1 53 
1 13 

1 81 
125 
1 13 
102 
31 
2.95 


i i 

1 z 

z 


1 


o 




in *^ tr) 


E 
1 


i 

< 


? 




E 1 


! 




h-c3>(ooj (oo<o(oo> tn(or~a)o at 
at c^ at to r^OT-'TO r^ ^ <n at tri ^_ 




1 


3 

1 
< 


s 




2 § 

1 E 
z SS 


c- 


m <D eotO(0(N cOf-CNO)© oeor^o^ K r^ oDorMco cotNCMOoo oeoi^OTtn 

CM O fNCDinf^ 00t-'^T(D(N 0<DI/>(N(D « O CDCOOO) CD'.-'^r-rN 0(Dinrsl<DO> 

d CO (N*-*-*- <-rMi-»-*- (N^t-T-o d I/) orjfM*- »-(Nt-^>- ^^Jl-l-^od 


1 
1 

i 


i 
< 


1 




o ^ 

z 


S 




i 

1 


i 
< 


^ 




li 

z 


s 


to ■V'-^o f^p^coo>eo <~cocnin<N •- o^'-to oir^'^cnto .-conajrvig 


1 


i 
< 


s 


M ^^^(o cocNinrvicn m»-r-0)5 m i^noo cnrMinoJto mi-r-cncna) 


1 1 

Z 


i 






c 




i 

! 

< 


8 oQo 88888 §§'§B 

y, °in"o inooom 0(Nint-g ^ 

Tj in'OJTJTJ ID 13 -O -O TD T3CCC" t- 
5 ^TJCC CCCCC C33DO : 


O OOO QOOOO OoqO o 

c OOO Boo op ooS°. „" 
,_ o. mo inoooin ofMin*-2:i/ 

f ^'lll lllll |li|o I 

i III 1 1 i 1 11 i i i i 1" 1 



3 ^ 






Basic Tables 



57 



s i 



S5<NO>to fNJO)Cst»-(D (pv«r-m a r\ a to m r^ 

mco«-0) 0)U)eor*-i- mtNrtfN^ Pesos'" 

^_ ffl 0> ^ ^_ r- (O (S_ Oi CO ft 0)_ o h-_ in (N S » i75_ » tD 

r- i-^r-rt SSgrtT- ftS^Sr- 88SNh.« 

» r- t-co^^in ■SKcoc'Siii 2fi?5ino«-ri 



<T> OrslOCM ^eOtOUJO) f^»-(pO^ t-r-fMQ^lO 

S»-3r-oo g^<5^BS yirt^mcM (ncot-^uop 
cOOTuiin eo»-afNj(N o<no®0) •-invftrtw 



§^ 



I i 



S Sqcno s^-S-Sf-j SokSq t-fl^i-SS 

rx Sffi^i- (or^Stoco h>r^Lnrii7S a>(DO<DU><5 

W fsf eo" ® eo p" ^ o' oo" fV 5" t-' in i-" m in tN or p; m" o" 

3 u^tr^o inOf^T-^ ^u5^r)P> ^•*prtr».r^ 

o *-eofNK CMft^cnto *-^^(dri oi-q-r^coT-o 



r* (O I 



ISS s 



Si 






I (O 03 O) in 1- r^ « ' 
. ^_ S_ S S_ S S_ <n < 

■ CM ft 0> to fN T- S I 



)t-.r^ '-(ogr^rsi ininin(D*DOp 
)ooin cP'-SegN ®»-meQf>*io 
)0(N fMtor-tor- (D^^rth-u> 



rt 5" g* {*> cp' r-" <N T-" V oi 
5 rttn^-B <NgO)»-o> 



8SS1 



^ i 



I m S 8 Q •- I 
in 5 in iTi <D I 



I ft 5 <o ?^ o> r^ r- I 
I (O o <N (O <o in 0)_ • 

I h- ft rt ^ f^ *- I 






r*> 0)ftr^^ KQ<5(DC0 eo< 
^. ^. ^. P. '*'. ^. *•. ^. 'T. ® ^ < 
n 1-SSn ftr^r^r-t- o{ 



IS SS^'SS 



lO »(D(Or^ iSS^'^iS '^S'^^S h-ajor-'wgj 

V_^ ^ in S rvj S_ ? S O) in n h- O en ft »- o r- co oo_ S^ 

ra (DOJcnoJ (Oft*^n ssg'^p ft^op'fJn 

a> cn^<o ojh-ininto ^eOTO»-f5 (D'-(D<d^(D 






V inrtQv 3S(PQ^ r-CMnno) coooinh-mo> 

h- f^oinfN gginftfM K-r^<ocNr^ wtoinKor*- 

« inh.<o»- ftSr-r^o cootDio-* *-f^inovo 

S<2 «)" in" op" in" r-" g" cn" <o" o>" in ri m' in" V r-' to ^' o" v 



r- « O <0 00 fM <N f^ (D CM (O 

^" pV o' o" 5' o' (D oi ci v" r«»" 
0«-^-h-<n ^-inoointD^ 



a<03fNr^ mfMr-g5 cor-cntoto ocoh-eooo* 
QcoNtp i-n^ftft tO(NO>o>n (penintoo- 
f*- <S> r T- to i-r^tDtoin *-comv(D o-^OTo*! 






i*-0)i- cnininopr^ ^moif^to <o^oo9>io 

If-t-iT COr-aDinCN fMi-f^CMcn <oa>ftooDO> 

.' 1^* (O «»" 1-" to" '* h-" <o" h-' 1-' ^" 1-' in in csT (n o" «- t" 

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h-rti- h-r^pwQ in(D<otf)rt f^Scn^eoi 

I (OeO<0 (DOOC^rt^ i-(NVO)CO 1-^^-<o^*l 



N-r«-(00)h- vp)r«-»-o> (neoo)eoo ^(ninr«-*o<o 

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h»og)cog ■^T-intDCN ®m^55 c5cn(N< 
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itoo intO'-^r^ toi^incMdoto 

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62 



Individual Returns 1995 



Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and 
Tax Items, by Marital Status 



(All figures are estimates based on samples-inoney amounts are in ttiousands of dollars) 



All 


Joint returns of 


Separate returns of 


returns 


marned 


persons 


married 


persons 


Numl>er of 


Amount 


Number of 


Amount 


Number of 


Amount 


returns 




returns 




returns 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


34,007,717 


2,542,780,809 


23,147,650 


2,013,502,220 


946,900 


47,847,842 


30.030,254 


1,859,664,625 


21,351,433 


1,497,394,962 


841,870 


32,705,566 


28.756,851 


84,857,058 


20,310,288 


57,169,102 


641,521 


2,135,914 


3,008,914 


36,982,465 


1,990,677 


23,794,010 


57,914 


1,140,251 


13,469,299 


65.384,510 


9,537,216 


43,065,599 


265,641 


1,617,977 


16,507,049 


11,472,465 


11,769,810 


8,654,583 


457,057 


227,746 


209,091 


2,828,472 


26,601 


147,605 


•4,181 


•70,499 


5,304,501 


131,549,866 


4,373,524 


110,000,693 


90,531 


2.431.323 


2,056,419 


11,258.740 


1,640,646 


8,888,116 


37,869 


117.568 


7,836,776 


138.425,976 


5,595,283 


104,999,242 


146,357 


3.757.321 


2,877,354 


5.663.956 


2,007,703 


4,019,084 


55,876 


70.872 


943,722 


•634.574 


720,624 


-472,003 


15,514 


68.707 


1,930,478 


20.343.140 


1,346,144 


15,413,991 


21,581 


182.102 


6,294,573 


93.044.290 


4,301,390 


66.549,177 


104,538 


1.299.180 


2,955,787 


31.945.338 


2,193,815 


24.889.170 


60,210 


587.721 


3,463,067 


22.193.536 


2,584,411 


16.986.810 


45,899 


207.761 


208,076 


1.477.836 


155,026 


1.011.345 


3,660 


33.652 


3,733,308 


125.039.657 


2,923,540 


105.466.844 


62,426 


2.767.829 


329,540 


5.135.724 


193,567 


2.361.545 


3,312 


244.749 


618,974 


■3.457.421 


526,195 


■2.951.301 


6,452 


■31.360 


2,091,929 


6.238.523 


1,577,646 


4.733.091 


24,305 


76.624 


2,965,176 


24.349.198 


1,952,722 


17.537.794 


46,196 


378.542 


2,297,442 


11,358.159 


1,819,551 


9.272.937 


33.225 


351.557 


8,092,157 


27,930,152 


6,246,992 


21.703.756 


164.611 


601.172 


1,723,388 


2,772,124 


1,128,868 


1.803.525 


24.635 


49.072 


944,356 


1,375,528 


944,356 


1.375.528 






850,941 


7,896,637 


718,425 


6,705.038 


11.863 


97.065 


5,713,285 


8,494,159 


4,713,544 


7,134,513 


97.578 


147.262 


439,016 


1,072,730 


297,091 


819,794 


13.220 


26.396 


34,007,717 


527,374,034 


23,147,650 


397,800,950 


946,900 


9.225.743 


3,709,717 


15,557,237 


3,186,506 


13,258,897 


135,738 


413.050 


5,351,066 


26,964,295 


3,212,569 


12,306,110 


127,608 


361.983 


33,530,277 


188,643,888 


23,015,772 


147,064,389 


917,514 


3,458.247 


28,704,828 


215,077,974 


20,865,800 


169,080,552 


668,447 


3,542,996 


30,540,637 


74,991,519 


21,380,088 


58,413,420 


755,322 


1,423,932 


152,270 


1,775,977 


74,555 


1,239,655 


4,214 


31,708 


8,533,254 


35,477,619 


5,428,875 


22,955,721 


203,753 


819,927 


32,265,439 


1,813,277,883 


22,215,644 


1,442,019,120 


928,223 


35,549,708 


4,632,393 


4.315.405 


3,687.040 


3,282,903 


35,124 


118,643 


2,901,889 


1.227.992 


2,534,567 


1.066,049 


13,049 


3,833 


•7,545 


•483 


•3.146 


•343 






1,126,236 


1.751,095 


795.275 


1,243,907 


19443 


78,240 


406,866 


147.603 


214.609 


64,776 






100,922 


449.442 


74.304 


353,740 


1,222 


12,388 


197,868 


581.192 


153,633 


451,677 


934 


19,901 


32,005,428 


418.675.650 


22,075,125 


334,942,393 


926,615 


8,849481 


364,156 


2.121.712 


252,853 


1,596,074 


22,529 


77,485 


32,015,791 


420.797.362 


22,079,350 


336,538,467 


928,084 


8,926,966 


32,461,283 


439.270.947 


22,386,839 


351,783,894 


931,673 


9,266,829 


32,844,587 


450.335.097 


22,650,547 


355,699,494 


918,205 


9,280,218 


30,671,008 


326,984,596 


21,530,701 


259,842,172 


858,568 


5,835,754 


5.576,289 


99,917,335 


3,862,017 


77,662,914 


105,165 


2,545,600 


21,558,389 


45,062,278 


14,168,061 


31,315,197 


551,144 


703,039 


10,501,208 


46,881,696 


7,800,118 


37,213,556 


365,959 


1,143,765 



Adjusted gross income less deficit 

Salaries and wages 

Taxable interest 

Tax-exempt interest 

Dividends 

State income tax refunds , 

Alimony received 

Business or profession: 

Net income 

Net loss 

Sales of capital assets: 

Net gain in AGl 

NetlossinAGI 

Sales of property other than capital assets 

Taxable IRA distributions 

Taxable pensions and annuities 

Rent and royalty: 

Net income 

Net loss 

Farm rental income less loss 

Partnership and S Corporation net Income less loss. 

Estate and trust net income less loss 

Farm net income less loss 

Unemployment compensation 

Taxable social security benefits 

Other income less loss 

Total statutory adjustments 

Pnmary IRA payments , 

Secondary IRA payments 

Payments to a Keogh plan 

Deduction for self-employment tax 

Moving expenses adjustment 

Total Itemized deductions 

Itemized deductions limitation 

Medical and dental expenses deduction 

Taxes paid deduction 

Interest paid deduction 

Contributions deduction , 

Casualty or theft loss deduction 

Total miscellaneous deductions 

Taxable income 

Total tax credits , 

Child care credit , 

Credit for the elderly or disabled 

Foreign tax credit 

Earned income credit used to offset income 
tax before credits 

Minimum tax credit 

General business credit 

Income tax after credits 

Alternative minimum tax 

Total income tax 

Total tax liability 

Total tax payments 

Income lax v\/ithheld 

Estimated tax payments 

O/erpayment refunded 

Tax due at time of filing , 

Footnotes at end of table. 



Basic Tables 



63 



Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and 
Tax Items, by Marital Status-Continued 

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



Returns of heads 
of households 



Number of 
retums 



Returns of 
surviving spouses 



Number of 

returns 



Returns of 
single persons 



Number of 
returns 



Adjusted gross income less deficit-. 
Salahes and wages 



Taxable interest 

Tax-exempt interest 

Dividends 

State income tax refunds 

Alimony received 

Business or profession: 

Net income 

Net loss 

Sales of capital assets: 

Net gain in AGI 

Net loss in AGI 

Sales of property other than capital assets 

Taxable IRA distributions 

Taxable pensions and annuities 
Rent and royalty: 

Net income 

Net loss 

Farm rental income less loss 

Partnership and S Corporation net income less loss.. 

Estate and trust net income less loss 

Farm net income less loss 

Unemployment compensation 

Taxable social security benefits 

Other income less loss 

Total statutory adjustments 

Primary IRA payments 

Secondary IRA payments 

Payments to a Keogh plan 

Deduction for self-employment tax..... , 

Moving expenses adjustment 

Total itemized deductions 

Itemized deductions limitation 

Medical and dental expenses deduction 

Taxes paid deduction 

Interest paid deduction 

Contributions deduction 

Casualty or theft loss deduction 

Total miscellaneous deductions 

Taxable income 

Total tax credits 

Child care credit 

Credit for the elderly or disabled 

Foreign tax credit 

Earned income credit used to offset Income 
tax before credits 

Minimum tax credit 

General business credit , 

Income tax after credits 

Alternative minimum tax 

Total Income tax 

Total tax liability 

Total tax payments 

Income tax withheld 

Estimated tax payments 

Overpayment refunded 

Tax due at time of filing 



1,969,551 

1,475,826 
78,731 
522.358 

1.054.512 
87.423 

170,528 
79,626 

272,759 
119.297 
20.106 
66.753 
240,410 

94.050 
164.918 

•1.510 

118,464 

9,727 

10,178 
108,182 

53,099 

92.480 
309.096 

86.989 

16.577 

183.472 

17.510 

2,123,451 

66,387 

409,311 

2,106,113 

1.858.320 

1.915.236 

28.169 

679,434 

1.956,053 

529.458 

339,033 

29,236 

174,276 

6.694 

8,960 

1.852.289 

21,338 

1,853,418 

1.869,699 

2,062,258 

1,971,755 

147,107 

1,743,073 

322,856 



81,808.669 

1,837.494 
625.391 

1.258.875 
651,637 

1,286,033 

3,726,036 
374.841 

3,216,161 
210,032 
-41 ,876 
576,770 

3,003,827 

746,753 

1,024,848 

•-1,627 

2,800,828 

311.644 

-128,782 

332.652 

322.435 

199.266 

1.094,651 

138,724 

169,303 

225,371 

35,913 

26,339,658 

246,048 

1,156,488 

8.219,433 

12,098,741 

2,643,906 

213,693 

2,253,445 

61,704,446 

285,954 

148,507 

26,152 

81,177 

10,857 

18,174 

12.090,571 

49,324 

12,139,895 

12,619,520 

15.481,577 

13,114,278 

1,875,382 

3,895,433 

1,079,163 



34,762 

21,375 

33.739 
2,065 
17.863 
19.399 



10.811 
•3,096 



•8,187 
13,055 



3,116 
5,662 



1,020 
•1,162 



•3,059 
•9,707 



8,422 
•365 



6,099 

34,762 
1,569 
•8,602 
34,762 
31.599 
30.109 

•9,768 

26,101 

1,656 

•362 



24,862 
•410 
24,862 
28.010 
32,308 
29,339 
10,396 
21,496 
8,938 



1,924,783 

830,763 

332,736 
24.683 
54.526 
11.560 



110,988 

•3,523 

-7.198 

•116.948 

321.303 

12,697 
22,260 

48,966 

•33,162 

•10 

•832 

•53,593 

•9.041 

1,812 

•730 



661,586 
7,079 
•50.155 
173.201 
236,513 
177,090 

•31,707 
1,182,574 



•581 

•31 

•113 

245.457 

•3.545 

249,002 

251,945 

262,879 

149,305 

103,204 

33.380 

33.220 



7,754.954 

5,846.025 

6.295.478 

879,527 

3,126,221 

3.206,272 

90,885 

663,671 
298,270 

1,811,566 
691,381 
187,234 
487,814 

1,635,180 

604.596 
662.178 

47.880 
827,859 
121,772 

76,145 
378,737 
903,453 
351.461 
1,365,036 
482,530 

104.073 

712.591 

111,195 

7.754,954 

319,516 

1.592,976 

7.456.118 

5,280,662 

6,459,881 

45,333 

2,211,425 

7,139.419 

379.115 

14,877 

•4,399 

282,243 

•16,742 

18,694 

34.333 

7,126,537 

67,026 

7,130,077 

7,225,062 

7,181,270 

6,280.648 

1,451,603 

5,074,615 

2.003,337 



246,924,665 

23.381.813 
11.398.129 
19,387,532 
1,926,939 
1,324,334 

15,371,006 
1,878,214 

26,342,264 
1.360.446 
-182.205 
4,053,329 

21,870,804 

5,708,997 
3,951,858 

434,465 
13,955.191 
2,184,624 
-345,988 
1,095,325 
6,056,834 
1,525,359 
4,528,761 

780.073 

905,225 

986,061 

190,627 

93.346.097 

1,632,164 

13,089,559 

29,728,618 

30,119,172 

12,333,172 

290,921 

9,416,820 

272,822,035 

629,044 

9,538 

•14P 

402.774 

•1,069 

72,426 

91,326 

62,547,749 

395,284 

62,943,033 

65,348,760 

69,610.929 

48,043.087 

17,730,236 

9,115,229 

7.411.992 



* Estimate should be used with caution due to the small 
NOTE Detail may not add to totals because of rounding 



number of sample returns on which it is based. 



64 



Individual Returns 1995 



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) 







n 






Number of 


Exemptions for dependents 


Size of adjusted gross income 


Number of 
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 




(1) 


(2) 


(3) 


m 


(5) 


(6) 


m 


(8) 


All returns, total 


118,218,327 


237,164,486 


157,126,693 




44,011,605 


80,037,793 


1,993,487,026 


29,607,996 


261,787,631 


Under $5,000, 


15.590.272 


13.088.272 


9.214.688 




2,363.398 


3,873,584 


■12,333,875 




4,318 


44.171 


$5,000 under $10,000 


13.982.404 


20.193.383 


13.981.502 




3,834.269 


6,211,881 


29,292,305 




37,607 


5,973 


$10,000 under $15,000 


13.562.088 


23.833.852 


16.244.544 




4.617.982 


7,589,308 


57,933,767 




376,748 


147.099 


$15,000 under $20,000 


11.385,632 


21.575.174 


14.653.367 




3.938.911 


6,921,808 


68,688,247 




989,840 


612.602 


$20,000 under $25,000 


9.970.099 


19.709.474 


13.370.000 




3.524.200 


6,339,473 


79,048,304 


2.654.462 


2.769.692 


$25,000 under $30,000 


7.847.862 


16.188.289 


10.976.532 




2.850.382 


5,211,757 


78,232.142 


2.749.242 


4.822.885 


$30,000 under $35,000 


6.572.515 


14,656.697 


9.618.879 




2.664.806 


5.037.818 


86.567.887 


2.631.508 


6.259.840 


$35,000 under $40,000 


5.807.824 


13,817,469 


8.991.354 




2.558.511 


4.826.116 


95.656.411 


2,541.721 


7.675.063 


$40,000 under $45,000 


4.980.553 


12,425,238 


8.176.579 




2.258.585 


4.248.659 


95.811.549 


2.248.576 


8.114.478 


$45,000 under $50,000 


4.118.207 


10,946,950 


7.023.980 




2.027.836 


3.922.971 


96.110,324 


2.022.549 


8.590.458 


$50,000 under $55,000 


3.802.633 


10,395,732 


6.638.972 




1.975.217 


3.756.760 


103,702,760 


1.971.405 


9.878.773 


$55,000 under $60,000 


3.220,731 


9,248,096 


5.771.852 




1.803.723 


3,476.244 


103,760,313 


1.799.336 


10.380.281 


$60,000 under $75,000 


6.655,659 


19,459,768 


12.323.216 




3.616.027 


7,136,552 


241,648,312 


3.613.553 


27.170.587 


$75,000 under $100,000 


5.374,489 


15,923,621 


10.106.058 




3.041.667 


5,817,564 


258,982,853 


3.033.100 


34.947.637 


$100,000 under $200,000 


4.074,852 


11,938,915 


7.656.269 




2.261.739 


4,282,646 


294,956,577 


2.260.020 


50.900.002 


$200,000 under $500,000 


1.007,136 


3,001,188 


1.887.686 




545.884 


1,113,502 


157,783,001 




545,622 


39.886.346 


$500,000 under $1,000,000 


178,374 


520.817 


332.094 




89,525 


188,724 


60,006.915 




89.471 


18.296.751 


$1,000,000 or more 


86,998 


241,551 


159.124 




38,944 


82,427 


97.639.237 




38.919 


31.284.994 


Taxable returns, total 


89,252,989 


179,375,754 


124.183.348 




29.607.996 


54.192.406 


1,845,762,851 


29 607.996 


261.787,631 


Nontaxable returns, total 


28,965,338 


58,788,733 


32.943.345 




14.403,609 


25,845,387 


147,724,175 










Exemptions for dependents-continued 




Exemptions for children at home 


Exemptions for children away from home 


Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 


less deficit 


returns 






(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns, total 


41,197,032 


73,691,875 


1,899,243,212 


27,500,321 


250,426,642 


895,565 


1,191,756 


50.005,007 


837.251 


7,654,520 


Under $5.000 


2,238.992 


3.642.707 


-11,752,974 


4,281 


43.540 


15.775 


29,227 


■574.802 


31 


293 


$5,000 under $10,000 


3.601.234 


5.811.497 


27.498,018 


24,638 


5.268 


21.818 


24,878 


169.375 


4.298 


419 


$10,000 under $15,000 


4.162.592 


6.751.250 


52.184.866 


184,208 


71,013 


53.214 


71.813 


698.391 


37.363 


21.791 


$15,000 under $20,000, 


3.557.301 


6.147.035 


61.899.822 


689,894 


332,718 


40.486 


42.023 


711.941 


37.068 


43.759 


$20,000 under $25,000 


3.217.404 


5.620.078 


72.199.104 


2,359,707 


2.359.793 


64.138 


96.254 


1.449.658 


62.838 


99.854 


$25,000 under $30,000 


2.618.349 


4.661,210 


71.901.790 


2,518,706 


4.309.154 


63.555 


77,968 


1,728.697 


63.199 


145.906 


$30,000 under $35,000 


2.436.857 


4,508,306 


79,141.618 


2,403,697 


5.584.349 


86,949 


124,583 


2,829,521 


86.949 


254.410 


$35,000 under $40,000 


2.362.585 


4,355,517 


88.343.258 


2,345,797 


6.950.372 


70,287 


90,326 


2,618,443 


70.126 


283.837 


$40,000 under $45,000 


2.165.841 


3,927,877 


91.904.010 


2,155,839 


7.704.398 


76,432 


102,257 


3,191,354 


75,436 


320.123 


$45,000 under $50,000 


1,936.155 


3,683,434 


91.786.373 


1,930.868 


8.129.985 


36,468 


50,128 


1,713,881 


36,468 


192.070 


$50,000 under $55,000 


1.896.337 


3,555,465 


99.562.548 


1.892.526 


9.391.172 


40,223 


56,663 


2,115,016 


40,223 


233.040 


$55,000 under $60,000 


1.742.000 


3,316,607 


100,237,285 


1.737.866 


9.932.389 


51,926 


63,389 


2,954,368 


51,926 


352.192 


$60,000 under $75,000 


3.497,710 


6,787,435 


233,712,303 


3.496.255 


26.154.323 


83,765 


115,342 


5,721,843 


83,762 


732.844 


$75,000 under $100,000 


2,916,970 


5,496,032 


248,626,645 


2.911.357 


33.365.619 


114,946 


141,111 


9,631,279 


111,993 


1.485.632 


$100,000 under $200,000 


2,190,561 


4,093,178 


285,361,866 


2.188.867 


49.142.175 


58,180 


79,732 


7,707,793 


58,179 


1.409.675 


$200,000 under $500,000 


531,153 


1,070,952 


153,641,986 


530.900 


38,817,965 


14,840 


22,280 


4,114,789 


14,834 


1.063.868 


$500,000 under $1,000,000 


87,169 


183,281 


58,440,828 


87.119 


17,816,400 


1,826 


2,715 


1,225,621 


1,825 


385.157 


$1,000,000 or more 


37,822 


80,015 


94,553,866 


37.798 


30,316,010 


738 


1,067 


1,997,840 


736 


629.650 


Taxable returns, total 


27,500.321 


49.650.974 


1.757,998.514 


27,500,321 


250,426,642 


837,251 


1,100,100 


49.763,078 


837,251 


7.654.520 


Nontaxable returns, total 


13.696.711 


24,040,901 


141.244,697 






58,314 


91,656 


241,930 







Footnotes at end of table 



Basic Tables 



65 



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

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











Exemptions for dependents-contin 


Jed 










Exemptions for parents 




Exemp 


ons for ottier dependents 




Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 


Total income tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




retums 


exemptions 


less deficit 


returns 






(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns, total 


1,669,056 


2,193,480 


73,450,624 


1 ,436,043 


8.034,478 


2,203,426 


2,960,682 


58,176,834 


1,281,167 


4,430,050 


Under $5.000 


29.620 


36,233 


-514.178 


49 


305 


127,180 


165,418 


177,952 


5 


116 




107.993 


115,301 


846.512 


3,146 


76 


234,069 


260.205 


1,835,409 


5,524 


210 


$10,000 under $15,000 


228.881 


261.938 


2.912.865 


88.841 


28,241 


382,303 


504.307 


4,768,730 


75,775 


28,115 


$15,000 under $20,000 


239.635 


289.611 


4.289.678 


143.716 


128,353 


355,733 


443,138 


6.269,114 


162.158 


127,805 


$20,000 under $25,000 


220.765 


263.376 


4,887,032 


174.754 


211.151 


267,177 


359,765 


5,971,891 


214,277 


234,049 


$25,000 under $30.000 


179,480 


215.338 


4,863,852 


168.545 


281.558 


186.209 


257,241 


5,113,239 


177,539 


318.341 




147,810 


172.604 


4,833,788 


147,094 


358.466 


161.567 


232.326 


5,293.002 


161,076 


395.879 


$35,000 under $40.000 


149,285 


169.096 


5,545,568 


148,019 


421.849 


131,285 


211.177 


4,924,271 


128,071 


357,854 


$40,000 under $45.000 


87,637 


93.255 


3,745,876 


85,621 


292,093 


64,941 


125.271 


2,740,575 


63.835 


199,012 


$45,000 under $50.000 


73,454 


85,829 


3,514,195 


73,089 


309,064 


67,257 


103,579 


3.154,139 


67.257 


266,631 


$50,000 under $55.000 


66,672 


84.389 


3,469,059 


66,667 


315,297 


51,914 


60,244 


2.705,318 


51,914 


290,663 


$55,000 under $60.000 


43,282 


49.100 


2,470,507 


43,029 


251,240 


32,906 


47,148 


1.920,532 


32.905 


193,611 


$60,000 under $75.000 


120,708 


144,499 


8,060,987 


119,679 


812.162 


65,526 


89,277 


4,377,460 


65,524 


501,380 


$75,000 under $100,000 


96,490 


117,933 


8,226.467 


96,487 


1,013.194 


46.264 


62.487 


3.775,566 


46,263 


422,772 


$100,000 under $200,000 


59,802 


74,363 


8.168.554 


59,785 


1,344,626 


25.937 


35.374 


3,565,077 


25,890 


646,723 


$200,000 under $500,000 


14,445 


17,242 


3.997.139 


14,431 


986,070 


2,617 


3.028 


692.233 


2,614 


171.008 


$500,000 under $1,000,000 


2,158 


2,352 


1.462.476 


2,155 


444,950 


279 


376 


172,568 


278 


51.627 


$1 000 000 or more 


938 
1 ,436,043 


1,023 
1 ,686,632 


2.670,247 
68,112.901 


937 
1.436.043 


835,784 
8,034,478 


264 
1,281,167 


321 
1,754.699 


719,756 
47.484,498 


264 
1.281.167 


224.257 




4.430.050 


Nontaxable returns, total 


433,012 


506,847 


5,337,823 






922,259 


1,205,983 


10,692,336 







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



66 



Individual Returns 1995 



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) 

















Exemptions for dependents 




Number 

of 
returns 


Number 

of 

exemptions 


Number of 
exemptions 
for taxpayers 


Total 


Marital status 




Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 












returns 


exemptions 


less deficit 


returns 






(1) 


(2) 


(3) 


C) 


(5) 


(6) 


P) 


(8) 




118,218,327 


237,164,486 


157,126,693 




44,011,605 


80,037,793 


1 993,487 026 


29 607 996 


261,787.631 

234,227,151 


Joint returns of married persons 


49.036.410 


152.141.895 


98.052.856 




27.375.001 


54,089,040 


1,646.922.617 


22.480.000 


Separate returns of married 




















persons, total: 


2.627.963 


3.693.957 


2.636,145 




676.888 


1.057.812 


20,380,408 


591.729 


2,937,631 


Spouse filing 


2.578.061 


3.560.358 


2,536,341 




660.408 


1.024.017 


19,983.792 


582.890 


2,891,852 


Spouse not filing , 


49.902 


133.599 


99,804 




16.480 


33.794 


396.616 


8.838 


45,779 


Returns of fieads of household 


15.551.213 


38.274.293 


15.551.213 




14.417.800 


22.723.080 


288.749.195 


5.718.945 


19,965,007 


Returns of surviving spouses 


115.370 


306.280 


115.370 




115.370 


190.911 


3.617.614 


55.990 


370,587 


Returns of single persons 


50,887.371 


42.748.061 


40,771,110 




1,426.547 


1.976.951 


33.817.192 


761.332 


4,287,255 




Exemptions for dependents-continued 




Exemptions for children at home 


Exemptions for children away from home 


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 


41,197,032 


73,691,875 


1,899,243,211 


27,500,321 


250,426,642 


895,565 


1,191,756 


50,005.007 


837,251 


7.654,520 


Joint returns of married persons 


26.755.281 


51.817.532 


1.610.045.558 


21.929.801 


228.986.467 


369.436 


485.070 


28.103.519 


353,953 


4,210,784 


Separate returns of married 






















persons, total 


597.299 


929.541 


17.611.444 


513.670 


2.511.377 


68.926 


92.140 


2.788.721 


68.634 


449.661 


Spouse filing 


580,819 


895.747 


17.214.828 


504.831 


2.465.598 


68.926 


92.140 


2.788.721 


68.634 


449,661 


Spouse not filing 


16.480 


33.794 


396.616 


•8838 


•45779 












Returns of heads of household 


12.922.087 


19.623.787 


255.439.400 


4.785.605 


17.358.347 


76.300 


98.307 


2.864.951 


55.462 


369,587 


Returns of surviving spouses 


110.751 


183.163 


3.484.565 


51.371 


358.619 


•3 


•7 


•142 


•3 


•1 


Returns of single persons 


811.614 


1.137.852 


12.662,244 


219.875 


1.211.832 


380.900 


516.232 


16.247.673 


359.199 


2.624.488 




Exemptions for dependents-continued 




Exemptions for parents 


Exemptions for other dependents 


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 






(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns, total 


1,869,056 


2.193,479 


73,450,624 


1,436,043 


8,034,478 


2,203,426 


2,960,682 


58,176,834 


1,281,167 


4,430,050 


Joint returns of married persons 


833.697 


1.011.173 


47.494.667 


696.896 


5.872,695 


551.923 


775.266 


24.894.882 


443,159 


2,466.707 


Separate returns of married 






















persons, total: 


17.313 


18.603 


422.681 


17.308 


51.326 


14.105 


17.528 


252.549 


12.865 


26,343 




17 313 


18 603 


422 681 








17 528 


252 549 


12.865 


26,343 


Spouse not filing 






















Returns of heads of household 


940.892 


1.070.817 


23.863.780 


662.352 


1.928.519 


1.446.159 


1.930,168 


29.062,253 


680,971 


1,615,471 


Returns of sun/iving spouses 


•7 


•7 


•1.210 


•7 


•87 


•7,734 


•7,734 


•194,547 


•7,734 


•13.451 


Returns of single persons 


77,146 


92.880 


1,668.286 


59.480 


181.850 


183,505 


229,986 


3,772,603 


136,438 


308.078 



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



Basic Tables 



67 



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



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


e in tfiousands of dollars) 
















All returns witti earned income credit 


Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 

returns 


gross income 
less deficit 


and wages 


income 


income 




)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 


19.334,397 


218.795,909 


17,802,922 


198,082,327 


1,494,334 


1,657,305 


3,442,532 


16,467,932 


19,334.397 


216,207,564 


No adjusted gross Income 


108.476 


-4.286.509 


57,602 


470.665 


2.851 


4,312 


85,863 


273.090 


108.476 


748.067 


$1 under$1.000 


354.920 


214.807 


311,325 


260.933 


•3.302 


•12,485 


60,893 


28.117 


354.920 


301.535 


$1,000 under $2,000 


691,023 


1.040.909 


625,988 


999.728 


•5.524 


•3,216 


95,318 


72.130 


691.023 


1.075,074 


$2,000 under $3,000 


785.555 


1.953.278 


706,607 


1.808.591 


•5.317 


•1,759 


118,729 


105.349 


785.555 


1,915.699 


$3,000 under $4,000 


787.713 


2.769.093 


669,018 


2.245.593 


•10.483 


•31.511 


166,805 


452.319 


787.713 


2.729,423 


$4,000 under $5,000 


912.415 


4,117,641 


806,731 


3.454.781 


•12.585 


•1.954 


170,170 


566.428 


912.415 


4,023,163 


$5,000 under $6,000 


1.109.292 


6,106,673 


965,872 


4.994.875 


•14.021 


•4.523 


237,706 


782.715 


1.109.292 


5.782.112 


$6,000 under $7,000 


1.219.799 


7,928,241 


1,085,099 


6.597.025 


32.042 


11.771 


231,373 


928.961 


1.219.799 


7.537,758 


$7,000 under $8,000 


1.075.864 


8,080,026 


962,144 


6.625,671 


29,119 


4.255 


217,522 


1.037.563 


1.075.864 


7.667.489 


$8,000 under $9,000 


1.255.242 


10,663,352 


1,139,051 


8,845,747 


61,190 


34.816 


232,240 


1.097.319 


1.255.242 


9.977,883 


$9,000 under $10,000 


847.519 


8,018,963 


776,195 


6,768,237 


40,179 


56.043 


153,786 


835.359 


847,519 


7.659.638 


$10,000 under $11,000 


760.639 


7,986,942 


708,203 


6,933,570 


26,828 


34.174 


106,864 


726.047 


760,639 


7.693.791 


$11,000 under $12,000 


804.235 


9,256,026 


735,759 


7,994,535 


45,334 


89.931 


137,410 


912.331 


804,235 


8.996.798 


$12,000 under $13,000 


818.359 


10,214,412 


753,214 


8,714,714 


65,534 


78,887 


147,185 


1.034.331 


818,359 


9.827.932 


$13,000 under $14,000 


824.374 


11,135,351 


783,089 


9,953,777 


74,106 


140,865 


116,584 


682.579 


824,374 


10.777.220 


$14,000 under $15,000 


816.026 


11,820,597 


776,291 


10,787,699 


107,851 


136,873 


117.281 


716.355 


816,026 


11.640.926 


$15,000 under $16,000 


724.625 


11,226,994 


678,755 


9,817,714 


75,564 


116,634 


109.254 


930.105 


724,625 


10.864.452 


$16,000 under $17,000 


748.884 


12,346,673 


728,926 


11,336,349 


88,476 


148,817 


106.970 


535.034 


748,884 


12.020.200 


$17,000 under $18,000 


638.573 


11,175,208 


608,242 


10,098,555 


94,701 


90,500 


95.510 


759.310 


638,573 


10.948.364 


$18,000 under $19,000 


660.336 


12,238,374 


634,869 


11,170,818 


148,651 


140.011 


99.899 


486.870 


660,336 


11.797.699 


$19,000 under $20,000 


590.149 


11,498,999 


562,027 


10,253,842 


98,804 


121.715 


116.829 


863.600 


590,149 


11.239.157 


$20,000 under $25,000 


2,503,138 


55,638,478 


2,439,035 


50,923,140 


402,979 


360.806 


461,311 


2.356.585 


2,503,138 


53.640.531 


$25,000 and over 


297,239 


7,651,382 


288,882 


7,025,768 


48,891 


31.448 


57.028 


285.436 


297,239 


7.342.652 










All retur 


s witfi earned in 


come credit-co 


itinued 








Size of adjusted 


Total 


earned 


EIC usee 


to offset 


Total 1 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


s credit 


income tax t 


efore credits 


t 


w 


all ottier 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 


19,334.397 


25,955,575 


7,850,841 


3,145.736 


3,063.033 


2.026.838 


2.909,053 


1.980.998 


15.177.901 


20.828.840 


No adjusted gross income 


108.476 


93.066 


•8 


•1 






71.946 


35.717 


69,721 


57.348 


$1 under$1,000 


354.920 


59.804 










32.509 


6.254 


336.509 


53.550 


$1,000 under $2,000 


691 .023 


234.584 


'2,388 


'191 


•1.150 


•258 


74,882 
95,587 


10.751 


638.196 


223.642 


$2,000 under $3,000 


7B5.S5S 


440.455 


■996 


•147 






21.663 


720.840 


416.645 


$3,000 under $4,000 


787,713 


615.054 










150,053 


54,784 


701.096 


560.270 


$4,000 under $5.000 


912.415 


947.406 










176,268 


61,099 


821.636 


886.307 


$5,000 under $6,000 


1.109.292 


1.208.981 


•1,238 


•135 


•1.238 


•893 


221,872 


87,849 


996.898 


1.120.998 


$6,000 under $7.000 


1.219.799 


1.621.614 


237,553 


11.599 


•1,140 


•57 


205,758 


100,932 


1.127.146 


1.509.083 


$7,000 under $8.000 


1.075.864 


1.605.404 


309,633 


35.292 


227,516 


17.843 


166,285 


116,659 


813.227 


1.453,453 


$8,000 under $9,000 


1.255.242 


1,893,226 


368,215 


21.515 


361,923 


89.017 


199,461 


166,081 


855.671 


1,705,630 


$9,000 under $10.000 


847.519 


1,908,904 


84,205 


2.891 


63,423 


22.637 


154,564 


133,222 


779,950 


1,772.791 


$10,000 under $11,000 


760.639 


1,859,708 


88,667 


7.272 






113,964 


116,317 


757,687 


1.736.119 


$11,000 under $12,000 


804.235 


1,930,665 


326,031 


43.445 






140,780 


162,493 


799,358 


1.724.727 


$12,000 under $13,000 


818.359 


1,855,547 


289,087 


78.587 






160,071 


180.807 


792.707 


1.596.153 


$13,000 under $14,000 


824.374 


1,713,870 


422,282 


130,916 


•4,384 


•497 


132,495 


121.707 


799.742 


1.461.247 


$14,000 under $15,000 


816.026 


1,565,634 


507.789 


186,479 


•1,238 


'428 


120.072 


118.976 


785.800 


1.260.179 


$15,000 under $16.000 


724.625 


1,281,578 


466.888 


224,563 


•6,482 


•1.652 


103,093 


112.860 


679.563 


944.155 


$16,000 under $17.000 


748.884 


1,203,558 


544.953 


291,806 


•17,222 


•3,530 


102.112 


87.908 


689.307 


823.844 


$17,000 under $18.000 


638.573 


885,040 


517.099 


310,102 


31,936 


8.197 


124.075 


81.863 


535.243 


493.075 


$18,000 under $19,000 


660.336 


827,112 


546.598 


354,882 


170,688 


52.207 


84.373 


55,940 


443.889 


416,290 


$19,000 under $20,000 


590.149 


629,338 


518.922 


321,504 


228,789 


81.890 


86.997 


58,337 


314.420 


249,497 


$20,000 under $25,000 


2.503.138 


1.524.142 


2.339.920 


1,079,772 


1.681,617 


1.471,450 


186.299 


87,750 


690.740 


356,620 


$25,000 and over 


297.239 


50.884 


278.368 


44,636 


264.288 


276,281 


5,538 


1,029 


28,553 


5,219 



Footnotes at end of table 



68 



Individual Returns 1995 



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



(All figures are estimates basec 


on samples 


-money amounts are in thousands of dollars) 




















Returns with no qualifying children 


Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number o 
returns 


gross inco 
less defic 


„g and wages 


income 




ncome 




ncome 




t Number 


Amount 


Number of 


Amount 


Number of | Amount 


Number of | Amount 








returns 




returns 




returns 




returns 






(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


3,520,31 C 


16,201.10 


r 2,970,941 


14,325,61 


45,628 


9,64G 


877,270 2,429,588 3,520,31 C 


16,764,859 


No adjusted gross income 


53,88£ 


-1.691.21 


3 26,40: 


104,18 


•430 


•465 


40,852 73,958 53,885 


178,608 


J1 underSI.OOO 


169.83E 


104.97 


) 139,046 


115,87 






38,075 20,306 169,835 


136,179 


$1,000 under 12,000 


323.63C 


479.52 


5 272,236 


413,64 


"1,238 


•82 


70,326 67,15 


323,63C 


480,874 


$2,000 under $3,000 


328.57: 


826.50 


) 265,342 


671,96 


) *1,140 


•1,02C 


79,116 108,372 1 328,573 


781,352 


$3,000 under $4,000 


339.42: 


1,191,73 


r 265, 14C 


855,75 


•2,477 


•28£ 


104,729 285,25'5 1 339 47: 


1,141,291 
1.555,890 


$4,000 under $5,000 


360.69S 


1,632.95 


t 294,771 


1,196,58 


•3,146 


•986 


105,047 358,32 


360 eai 


$5,000 under $6.000 


518.211 


2,853,63 


2 430,503 


2,175,34 


•6,997 


•3,022 


138,503 446,682 518,211 


2.625.051 


$6,000 under $7,000 


493.241 


3,211,17 


) 426,727 


2,540,59 


•7.137 


•1,512 


121,120 417,827 493 244 


2,959,936 


$7,000 under $8,000 


381.934 


2,874,07 


I 338,21S 


2,271,25 


•9.003 


•1,481 


87,963 366,48 


381 934 


2,639,216 


$8,000 under $9,000 


476.497 


4,040,31 


J 443,516 


3,428,55 


•10.915 


•44S 


80,856 235,676 476,49' 


3 fifi4 677 


$9,000 under $10,000 


74.376 


677,42 


) 69,037 


551,88 


•3.146 


•34C 


•10,682 '49,559 74,376 | 601,780 


$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 qualifying children 


-continued 


Size of adjusted 


To 


al earned 


EICu 


sed to offset 


Total income 


EIC used to offset 


EIC refundable 


gross income 


inc 


ome credit 


income t 


ax before credits 


tax 


all other taxes 




portion 




Number o 


f Amount 


Number 


f Amount 


Number of 


Amoun 


Number c 


f Amount 


Number 


f Amount 




returns 




returns 




returns 




returns 




returns 






(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


3,520,31 C 


615.775 


973,682 


6B,96B 


656,389 


130,704 


668,076 


126,415 


2,249,33! 


420,392 


No adjusted gross income 


53.88! 


8,979 










31,955 


5,422 


22,01 C 


3.557 


$1 under$1,000 


169,835 


9,179 










18,411 


1,155 


151,42" 


8,024 


$1,000 under $2,000 


323,63C 


36.490 


•1,15C 


•99 


•1.150 


•256 


52,840 


6,361 


272,215 


30,030 


$2,000 under $3,000 


328. 57C 


59.571 










67.340 


11,890 


265,095 


47,681 


$3,000 under $4,000 


339.42: 


83.394 










92.059 


22,718 


253,80C 


60,676 


$4,000 under $5,000 


360.69E 


106.866 










101,029 


26,496 


269,92C 


80,370 


$5,000 under $6,000 


518.211 


137,508 


•1,236 


•135 


•1.238 


•893 


124.981 


30,380 


407, 26C 


106.993 


$6,000 under $7,000 


493,244 


98.302 


236,316 


11,569 


•1.140 


•57 


101,013 


16,885 


401, 67£ 


69.848 


$7,000 under $8,000 


381. 93< 


48.018 


309,633 


35,292 


227.516 


17,843 


38,225 


3,325 


119,335 


9,401 


$8,000 under $9,000 


476.497 


26.767 


361,923 


21,245 


361.923 


89,017 


36.801 


1,757 


79,06 


3.765 


$9,000 under $10,000 


74.37e 


703 


63,423 


628 


63.423 


22,637 


•3,423 


•27 


•7,53 


•48 


$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 



Basic Tables 



69 



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 with 


one qualifying chile 










Size of adjusted 




Adjusted 


EICs 


alanes 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and vi/ages 




ncome 


income 


income 




Number of 


Amount 


Number c 


f Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


Total 


8,264,428 


100,471.823 


7,764,803 


91,727,796 


727,488 


785,907 


1,106,762 


5.557,582 


8,264,428 


98,071,285 


No adjusted gross income 


19,798 


-805,184 


11,147 


131,177 


•381 


•1,267 


17,018 


61,717 


19,798 


194,162 


$1 undecJI.OOO 


108,218 


64,205 


101,721 


71,196 






11,355 


7,407 


108,218 


78,603 


$1,000 under $2.000 


198,373 


300,549 


186,374 


325,730 


•4,286 


•3,135 


19,576 


-99 


198,373 


328,766 


$2,000 under $3,000 


238,932 


588,332 


231,654 


543,290 


•253 


•519 


13,118 


17,375 


238,932 


561,185 
881,072 
1,621,881 
1,836,445 
2.667,590 
2,772,753 
3,421,575 
3,708,540 


$3,000 under $4,000 


256.517 


898,175 


223,009 


739,892 






37,218 


141 180 


256 517 


$4,000 under $5,000 


362,014 


1,633,950 


337,147 


1,501,783 


•9,439 


•966 


35,175 


119,132 


362 014 


$5,000 under $6,000 


344,563 


1.908,064 


305,592 


1,608,304 


•3,146 


•126 


57,790 


228,015 
389,538 
311,061 
121,554 


344 563 


$6,000 under $7,000 


424,847 


2.744.444 


373,433 


2,270,596 


•11,082 


•7,457 


77,679 


424,847 
385,247 
423,533 

404,019 


$7,000 under $8,000 


385,247 


2.889.882 


346,277 


2,460,908 


•12,585 


•783 


57,710 


$8,000 under $9,000 


423,533 


3.599,450 


396,963 


3,267,054 


37,122 


32,967 


45,089 


$9,000 under $10,000 


404,019 


3,833,291 


363,883 


3,249,165 


•15,061 


•48,181 


64,159 


411,194 


$10,000 under $11, 000 


446,137 


4,682,274 


410,393 


4,063.768 


•9,810 


•1,679 


64,577 


463,190 


446,137 


4,528,637 


$11,000 under$12,000 


463,907 


5,341,684 


427,030 


4,614.966 


•26,457 


•80,810 


76,654 


495,521 


463,907 


5,191,297 


$12,000 under $13,000 


447,815 


5,583,882 


413,250 


4,790,996 


50,287 


32,924 


66,424 


513,228 


447,815 


5,337,148 


$13,000 under $14,000 


454,581 


6.143,241 


435,579 


5,600,615 


42,539 


82,631 


56,055 


262,199 


454,581 


5,945,445 


$14,000 under $15,000 


451,937 


6,548,594 


432,629 


6,044,320 


80,313 


72,545 


53.708 


301,770 


451,937 


6,418,635 


$15,000 under $16,000 


369,268 


5,715,923 


349,807 


5,060,700 


38,138 


60,194 


53,479 


418,582 


369,268 


5,539,476 


$16,000 under $17,000 


370,124 


6,098,724 


362,061 


5,622,134 


32,564 


58,412 


35,078 


210,037 


370,124 


5,890,583 


$17,000 under $18,000, 


357,681 


6.258.414 


350,008 


5,865,219 


54,025 


50,596 


30,383 


199,863 


357,681 


6,115,678 


$18,000 under $19,000 


316,180 


5,867,768 


309,443 


5,546,683 


67,666 


57,810 


37,138 


31,265 


316,180 


5,635,758 


$19,000 under $20,000 


295,471 


5,761,247 


288,204 


5,376,302 


52,442 


45,765 


41,777 


198,578 


295,471 


5,620,645 


$20,000 under $25,000 


1,125,265 


24,814,914 


1,109,200 


22,972,998 


179,892 


147,141 


155,603 


655,272 


1,125,265 


23,775,411 


$25,000 and over 


























Returns witfi one qualifying cfiild-continued 


Size of adjusted 


Total 


arned 


EIC usee 


to offset 


To 


al income 


EIC used to offset 


EIC refundable 


gross income 


incom 


; credit 


income tax t 


efore credits 




tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number 


f Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


Total 


8.264,428 


11,465,203 


4,155,394 


1 ,686,632 


1,532,79! 


1.298,416 


976,430 


750,746 


6,535,585 


8,827,826 


No adjusted gross income 


19.798 


26,136 


•3 


(Z) 






14,580 


11,086 


16,870 


15,049 


$1 under$1,000 


108.218 


25,230 










•5,210 
18,909 
•10,994 
34,795 


•2,777 
3,882 
•3,682 
18,342 


108,218 
196,962 
237,694 
255,521 


22,453 
99,118 
184,621 
269,956 


$1,000 under $2,000 


198.373 


103,091 


•1,238 


•92 






$2,000 under $3,000 


238.932 


188,303 










$3,000 under $4,000 


256,517 


288,298 










$4,000 under $5,000 


362,014 


539,082 










46,473 


20,520 


362,014 


518,562 


$5,000 under $6,000 


344,563 


611,443 










51,830 


35,345 


343,275 


576,098 


$6,000 under $7,000 


424,847 


854,141 


•1,238 


•30 






74,231 


61,804 


424,491 


792,307 


$7,000 under $8,000 


385,247 


776,039 










57,234 


51,689 


385,247 


724,349 


$8,000 under $9,000 


423,533 


854,919 


•6,292 


•271 






45,602 


43,074 


421,398 


811,575 


$9,000 under $10,000 


404,019 


820,305 


•18,306 


•1,883 






71,111 


64,957 


403,663 


753,465 


$10,000 under $11, 000 


446,137 


921,476 


88,667 


7,272 






74,202 


77,490 


443,185 


836,714 


$11,000 under $12,000 


463,907 


926,219 


310,967 


40,104 






71,687 


83,208 


461,480 


802,907 


$12,000 under $13,000 


447,815 


827,394 


279,129 


76,379 






78,498 


90,236 


424,240 


660,779 


$13,000 under $14,000 


454,581 


769,199 


319,330 


119.639 


•4,38< 


•497 


70,081 


49,149 


433,477 


600,411 


$14,000 under $15,000 


451,937 


693,867 


372,743 


158.296 


•1,238 


•428 


57,884 


46,478 


431,224 


489,093 


$15,000 under $16,000 


369,268 


510.330 


348,141 


182.461 


•6,482 


•1.652 


49,459 


34,595 


338,866 


293,273 


$16,000 under $17,000 


370,124 


451.552 


344,742 


220.653 


•17,222 


•3.530 


42,649 


22,737 


329,125 


208,162 


$17,000 under $18,000 


357,681 


381,041 


341,869 


251.276 


31,936 


8.197 


53,853 


17,641 


288,323 


112,124 


$18,000 under $19,000 


316,180 


284.332 


314.328 


239.993 


169,586 


51.827 


24,213 


7,477 


125,821 


36,863 


$19,000 under $20,000, 


295,471 


220,184 


285,658 


202.462 


222,497 


80,984 


12,430 


2,772 


64,891 


14,950 


$20,000 under $25,000 


1,125,265 


392,619 


1,122,741 


385,822 


1,079,448 


1,151,300 


10,504 


1,804 


39,599 


4,994 


$25,000 and over 






















Footnotes at end of table 























70 



Individual Returns 1995 



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 with two or more qualifying 


children 








Size of adjusted 




Adjusted 


EICs 


laries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 




income 


income 


income 




Number of 


Amount 


Number 


f Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


Total 


7,549.660 


102,122,979 


7,067.178 


92,028,911 


721,218 


861,750 


1.458,499 


8,480,762 


7,549,660 


101,371,424 


No adjusted gross income 


34,792 


-1,790,116 


20,053 


235.304 


•2,04C 


•2.580 


27,993 


137,414 


34,792 


375,298 




76,864 


45,627 


70,558 


73.865 


•3.302 


•12.485 


11,463 


404 


76.864 


86,754 


$1,000 under 12,000 


169,019 


260,834 


167,375 


260.356 






•5,416 


•5,077 


169.019 


265,434 




218,051 


538,441 


209,611 


593.341 


•3.925 


•220 


26,495 


-20.399 


218.051 


573,162 


$3,000 under $4,000 


191,775 


679,181 


180,868 


649.951 


•8.006 


•31,223 


24,858 


25.886 


191.775 


707.060 


$4,000 under $5,000 


189,703 


850,738 


174,813 


756.417 






29,947 


88.975 


189.703 


845,392 


$5,000 under $6,000 


246,518 


1.344,978 


229,777 


1.211.224 


•3.878 


•1,375 


41,413 


108.017 


246.518 


1,320,817 


$6,000 under $7,000 


301.707 


1,972,622 


284.939 


1.785,832 


•13.823 


•2,802 


32.574 


121,596 


301.707 


1,910,231 


$7,000 under $8,000 


308.682 


2.316,070 


277.647 


1,893.509 


•7.531 


•1,991 


71,849 


360,021 


308.682 


2.255,520 


$8,000 under $9.000 


355.212 


3,023.589 


298.571 


2,150,142 


•13.153 


•1.40C 


106.295 


740,089 


355.212 


2.891.631 


$9,000 under $10.000 


369.124 


3,508.247 


343.276 


2,967,190 


21,971 


7,522 


78.944 


374.605 


369.124 


3.349.318 


$10000 under$11.000 


314,502 
340,329 


3,304,668 
3,914,342 


297.810 
308.729 


2,869,802 
3,379,569 


•17.0ie 
•18.877 


•32,495 
•9.121 


42.287 
60.756 


262.857 
416.811 


314.502 
340.329 


3.165.154 


$11,000 under $12.000 


3.805.500 


$12 000 under $13 000 


370 544 


4,630.530 


339.964 


3,923,718 


•15.247 


•45.964 


80.762 


521.103 


370,544 


4.490.785 


$13,000 under $14.000 


369.794 


4,992,109 


347.510 


4,353,161 


31.567 


58.234 


60.529 


420.380 


369,794 


4.831.775 




364,089 


5,272.003 


343.662 


4,743,379 


27.53S 


64.328 


63,573 


414,584 


364,089 


5.222.291 


$15 000 under $16,000 


355,357 


5.511.071 


328.948 


4,757,013 


37.426 


56.44C 


55,776 


511,523 


355,357 


5,324.976 


$16,000 under $17,000 


378,759 


6.247.949 


366,865 


5,714,215 


55.913 


90.405 


71.892 


324.998 


378,759 


6.129.617 


$17,000 under $18,000 


280,892 


4,916.794 


258.234 


4,233,336 


40.67e 


39.904 


65.127 


559.447 


280,892 


4.832,687 


$18,000 under $19,000 


344,157 


6.370,606 


325.425 


5,624,135 


80.98E 


82,201 


62.762 


455.604 


344,157 


6,161,941 


$19,000 under $20,000 


294,678 


5.737,752 


273,823 


4,877,541 


46.362 


75,95C 


75.052 


665.022 


294,678 


5.618.513 


$20,000 under $25,000 


1.377.873 


30,823,564 


1.329,835 


27,950.142 


223.087 


213,665 


305.708 


1.701.313 


1,377,873 


29.865,120 


$25,000 and over 


297.239 


7.651,382 


288,882 


7.025.768 


48.891 


31,446 


57.028 


285.436 


297,239 


7.342.652 










Returns witl- 


two or mor 


9 qualifying child 


ren-continued 








Size of adjusted 


Total 


earned 


EIC usee 


to offset 


To 


tal income 


EIC used to offset 


EIC refundable 


gross income 


incom 


3 credit 


income tax t 


efore credits 




tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number 


5f Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Total 


7,949,660 


13,874,596 


2,721,765 


1,190,137 


873,851 


597,717 


1,264,547 


1,103,837 


6,392,978 


11,580,622 


No adjusted gross income 


34,792 


57.951 




(Z) 






25,411 


19,209 


30,841 


38.742 


$1 under$1,000 


76,864 


25.395 










•8,888 


•2,322 


76,884 


23.073 


$1 000 under $2 000 


169,019 
218,051 


95.003 
192.581 


•996 


•147 






•3,133 
17,253 


•509 
6,091 


169,019 
218,051 


94.494 


$2,000 under $3.000 


186.343 


$3,000 under $4,000 


191,775 


243.362 










23,200 


13,723 


191,775 


229.638 


$4 000 under $5 000 


189,703 
246,518 


301,457 
460,031 










28,766 
45,061 


14,083 
22,124 


189,703 
248,363 


287.375 


$5,000 under $6,000 


437,907 


$6,000 under $7, 000 


301,707 


669,171 










30,513 


22,243 


300,976 


646,928 


$7,000 under $8,000 


308,682 


781,347 










70,826 


61.645 


308,641 


719,702 


$8,000 under $9,000 


355,212 


1.011,540 










117,058 


121.250 


355,212 


890,290 


$9,000 under $10,000 


369.124 


1,087,896 


•2.477 


•380 






80,030 


68.239 


368,756 


1,019,277 


$10,000 under $11, 000 


314.502 


938,232 










39,762 


38.828 


314,502 


899,404 


$11,000 under $12,000 


340,329 


1,004,446 


•15.065 


•3,341 






69,093 


79.285 


337,879 


921,820 


$12,000 under $13.000 


370.544 


1,028,153 


•9.958 


•2,208 






81,573 


90.571 


388,466 


935,374 


$13,000 under $14.000 


369.794 


944,671 


102.952 


11,278 






62,415 


72.558 


368,265 


860,836 


$14,000 under $15.000 


364.089 


871,766 


135.045 


28,184 






62,188 


72,498 


354.576 


771,085 


$15,000 under $16.000 


355.357 


771,249 


118.747 


42,102 






53,633 


78,264 


340.698 


650,882 


$16,000 under $17,000 


378.759 


752,005 


200.211 


71,153 






59,463 


65.171 


360.182 


615,681 


$17 000 under $18 000 


280 892 


503 999 


175,230 


58 826 






70,222 


64.222 


246.920 


380,952 




344.157 


542,780 


232,270 


114,889 


•i,io: 


•38C 


60,159 


48.463 


318.068 


379,427 


$19,000 under $20,000 


294.678 


409,154 


233.265 


119,042 


•6.29: 


•9oe 


74,566 


55.565 


249.529 


234.547 


$20,000 under $25.000 


1,377,873 


1,131,522 


1,217.180 


693,950 


602.166 


320. 15C 


175,795 


85.946 


651.141 


351,626 


$25,000 and over 


297,239 


50,884 


278.368 


44,636 


264.28e 


276,281 


5,538 


1.029 


28,553 


5,219 



'Estimate should be used with caution because of the small number of returns c 

(Z) Less than S500 

NOTE: Detail may not add to totals because of rounding 



I which it Is based. 



Basic Tables 



71 



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Individual Returns 1995 



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73 



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K i a 2 R ft ^ 



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S 8 i S S !?. S 8. S, 2 S S 8 5 



q" r-" »-' ^" (p in o" oj" 5' V cm" *-" 5 r^" 0" 10" 

a " 3 s 8 fe 8 R s a ? K 8 s § § 



? s s 8 8 a 

^ 01 o 5 § ^ 



^iR!S8»|8SSS8? 

o f^ fNj o in o> 5)^ to^ M to h-_ »n 

cnnS55^5SiSBr*-K 

0>(n(N(NOh-(NO<D(nO(N 



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9 f*. (N »- r- 

«" in (O' tN h-" in" 



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o'T-SrsjS^Sr^^-v* 






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S CN rt ^ S K »- 



74 



Individual Returns 1995 



o 



■o 
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0) 
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n 



oo" o" 



s s 



f5 s 



5 s s s 






00)CDO»-<D{*?M 



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Basic Tables 



75 



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in in (O « in -T N 



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I aj s 

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8 § I 






Individual Returns 1995 



S S" 8" 






li 



K (N 



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2 a 12 i2 S 5 



s *- ^ s 



?l s s 



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5 a 



s s 



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S" f ' R I g" r t' s" ? S ^' R S 5 | 



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S^ " S 8 S S. fe 2 s • ? 5 f" ? ? ? ^ a a s S g S S 



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S i ^- S S S S S S" 8 S ? S i I ° S" S" S «■ 8 S S S" 5 R 



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™ " 8. 



Iljl 

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s * u s 
= i - -2 

^S si 

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§ S is lij 

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Basic Tables 



77 



^. „ 5 



O CO -w O) 



f\" (O ^" O' CO OO 

s 3 i 5 s z 



f: S 

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78 



Individual Returns 1995 



<o "e 






<D" (D V 0>" O" P^" Q 
^ ^ in C^ r- CO 



!5 i 



m^cor^v o ^ to tn ^ oointorMtn o><otOh-o 

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s s s s s" 



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Basic Tables 



79 



o 

> 



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n s 



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^ i 



O O V o 0> 



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a t-' iP 



? a ^ sp 



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5 1? 



S S ^ T- 

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K (N O" 



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s s t 



a § s 2! s 

"' "" :: S" S 



q' o q' id" o 

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80 



Individual Returns 1995 



?!' S 



S S 8 !;: " S 



o f 



E £ 



«? I 



Si 1 ^ 



Basic Tables 



81 



I i 



©" in" o" 



T- fN oo ^ 

(N 1- o in 



s" i 



f: S 



S 8 ;: 



5 5 



3 S S 



m" to" to" m" to" <o" 



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a ? s 8 f s 



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SS§ £ in N^Sr- ^r*-^in<p So^toco « 



Sh-5 (neosCfir) r^QiC 

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in-q- inrtinint^ ot r- 



(N O) o" to *-■ n o" <-' (N ^' 



42 I 






.Si 



II 






d>T-m(N<D fp r; •- 

rs.<D<DO<o N to • 

CN r*.' m" <N cp" w" 

<D Q ^ (O (n r«- 



? s s § « g 



a" "■ • r" " s" s" s" t a 5!" 8" f s g 5 t a ?! " 



8 5 q" <d" o> h-' to" eo" T-" to *-" p?" 5" to' (N in 5* 3' 



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S K 5 8 i S" 8 i" 8 §■ i fi' S' i" 8 2 R §■ S" E S" S" 8 8 f R" fi S" 



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S <N rt ^ S 



s s" s 



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W» S Z V* V* V* V* V* vt 



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82 



Individual Returns 1995 



g s 



■^ CM 1- -q- ^ 



5 a ? 



o f 



El 

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Basic Tables 



83 



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

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



Tax rate classes 



Classified by the highest marginal rate at which tax was computed 



Number of 
returns 



Adjusted 

gross income 

less deficit 



Modified taxable i 



At marginal rate 



i tax after credits 



As a percentage of 



Adjusted 
gross income 



(2) 



All returns 

All tax rates 

15 percent (Form 881 4). 

15 percent 

28 percent 

28 percent (capital gains) . 

31 percent 

36 percent 

39.6 percent 

Form 8615 



Joint returns and returns 
of surviving spouses 

All tax rates 

1 5 percent (Form 881 4) 

15 percent 

28 percent 

28 percent (capital gains) 

31 percent....... 

36 percent 

39.6 percent 

Form 8615 



Separate returns of 
married persons 

All tax rates 

15 percent (Form 8814) , 

15 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39 6 percent 

Form 8615 



Returns of heads 
of households 

All tax rates 

15 percent (Form 881 4) . 

15 percent 

28 percent 

28 percent (capital gains) . 

31 percent 

36 percent 

39.6 percent 

Form 8615 



Returns of single persons 

All tax rates 

15 percent (Form 8814) 

15 percent 

28 percent 

28 percent (capital gains) 

31 percent 

36 percent 

39.6 percent 

Form 8615 



94,482,512 

9,548 

67,496,403 

22.377,855 

337,682 

2,453,459 

929,776 

565,437 

312,352 



42,760,148 

5,664 

26,517,990 

13,293,833 

213,588 

1,502,127 

743,737 

483,209 



1.445,411 
721,187 
8,532 
73,250 
29,803 
20,102 



9,977,128 

•3.873 
8,888,434 
1.002,201 
7,669 
43,009 
23,197 
8,744 



30,644,567 
7,360,635 
107,894 
835,072 
133,039 
53,382 
312,352 



4,093,911,677 

-1.129.723 

1.631,443.724 

1,434,927,333 

67,472,313 

314.728,113 

213,369,475 

431,303,009 

1,797,432 



2.799,208,592 

-1,120,910 
950,997,736 
1,033,571,083 
49,009,840 
224,945,075 
176.950,893 
364,854,874 



75,003,324 

•-9,142 
24,674,503 
27,097,472 
1,421,942 
5,201,298 
3,521,810 
13,095.441 



280,148,896 

•6,318 
202,902,298 
58,675.573 
1,535,366 
5,450,451 
4,999,171 
6,579,718 



452,869,187 
315,583,205 
15,505,164 
79,131,289 
27,897,601 
46,772,975 
1.797,432 



2,814,142,088 

5,088 
868,774,905 
1,066.166,151 
56.029,502 
253.928,856 
180,644,646 
387,046.802 
1.546.154 



1 ,957,376,664 
3,289 
505.207,256 
754.707,951 
40,893,463 
179.462,011 
149,427.313 
327.675.382 



13,581,237 
20,483,328 
1.221.534 
4,309.859 
2.913.871 
11.455,951 



151,829.668 

•1,790 
92,485,230 
43,501,462 
1,243.757 
4,452,451 
4,189,611 
5,955,368 



257,501,183 
247,473,410 
12,670,749 
65,704,515 
24,113,851 
41.960.101 
1.546.154 



1,525,091,853 

5,088 
868,750,092 
330,427,456 
37,091,998 
45,854,592 
39,554,197 
202,060,226 
1,348,203 



997,588,313 

3,289 
505,184,441 
236,226,534 
26,489,185 
29,288,097 
32,051,146 
168,345,623 



13,581,237 

6,419,183 

990,550 

621,759 

687,951 

7,152,793 



110,326.566 

•1,790 

92,483,232 

12,180,805 

835,389 

735,645 

925,434 

3,164,272 



257,501,183 
75,600,935 

8,776,874 
15,209,092 

5,889,667 
23,397.538 

1.348,203 



595.735,041 
765 
130,317,835 
202,880.589 
14,226.015 
61,963.896 
50.801.930 
135.088,743 
455,268 



429,214.803 

495 
75,781,652 

143,915,561 
10,367,565 
43,511,305 
41,732,549 

113,905,677 



2,037,233 
3,906.983 

320.422 
1.039,731 

817,436 
4,092,072 



26,681,170 
•269 
13,873,040 
8,108,769 
317,287 
1,094,022 
1,187,695 
2,100,087 



•1 
38,625,910 
46,949,276 
3,220,741 
16,318,838 
7,064,250 
14,990,907 
455,268 



342.114,440 
765 
130,312,514 
92,519,688 
10.385.759 
14,214,924 
14.239.511 
80.015.849 
425.430 



236.621.153 

495 
75,777,666 
66,143,430 
7,416,972 
9,079,310 
11,538,413 
66,664,867 



2,037,186 

1,797,371 

277.354 

192,745 

247.662 

2.832.506 



19,331,546 

•269 

13,872,485 

3,410,625 

233,909 

228,050 

333,156 

1,253,052 



38,625,177 
21,168,262 
2,457,525 
4,714,819 
2,120,280 
9,265,425 
425,430 



585,909,444 

345 
125,168,041 
201,702,169 
14,116,729 
61,466.666 
50.156.697 
132,846,936 
451,861 



167 
73,818,744 

142,916,059 
10,292,938 
43,154,399 
41,247,264 

112,180,357 



3,891.189 
316,548 

1,031,426 
816,492 

3,970,276 



•177 
10,994,027 
8,044,854 
314,695 
1,083,014 
1,152,005 
2,059,977 



•1 
38,340,122 
46,850,067 
3,192,549 
16,197,827 
6,940.936 
14,636,326 
451,861 



14.3 

(X) 
77 
14 1 
20 9 
195 
23 5 
30 8 
25 1 



15.1 
(X) 
78 
138 
21 
192 
23 3 
30 7 
(X) 



144 

22 3 
198 

23 2 
30 3 

(X) 



137 
20 5 
199 
23 
31 3 
(X) 



13.5 
(X) 
85 
148 
20 6 
20 5 

24 9 
31 3 

25 1 



(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 



84 



Individual Returns 1995 



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



(All figures are estimates basec 


on samples-money amounts are 


1 


thousands of dollars) 


































Number of 

returns with 

modified 


Taxable 
income 


Modified 
taxable 


Tax 
generated 


Tax generated at specific rate 




1 5 percent (from Form 881 4) 


15 percent 


Size o( adjusted gross income 


Number 




Income 


Tax 


Number 


Income 


Tax 




taxable 




income 


at all rates 


of 




taxed 


generated 


of 


taxed 


generated 




income 








returns 




at rate 


at rate 


returns 


at rate 


at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


94.482,512 


2,813,826,050 


2,814,142,086 


595,739,041 


153,553 




88,459 


13,276 


94,465,730 


1,750,941,571 


262.641,236 


Under $2,000 


1.399.130 


478.719 


483,802 


77,875 


3,426 




1.728 


259 


1,395,708 


447,960 


67.194 


$2,000 under $4.000 


1.449.194 


914.670 


915,626 


157,016 


"997 




••982 


••147 


1,446,960 


751,059 


112.659 


$4,000 under $6,000 


1.750.400 


2,057,829 


2.057.785 


318,820 










1,750,399 


1,978,266 


296.740 


$6,000 under $8,000 


2.755.123 


4,226,507 


4.226.851 


646,547 










2,753,885 


4,115,104 


617.266 


$8,000 under $10,000 


3.302.606 


8,907,676 


8.908.247 


1,348,208 


•1.245 




•622 


•93 


3,301,361 


8,842,404 


1.326,361 


$10,000 under $12,000 


3.621,538 


14,172,792 


14.174.069 


2,126,215 


••3.151 




••1.065 


••161 


3,618,388 


14,150,209 


2,122,531 


$12,000 under $14, 000 


4.150.463 


20,158.279 


20.158.923 


3,034,474 










4,150.463 


20,105,586 


3,015,838 


$14,000 under $16,000 


4.510.563 


26.919.420 


26.919.398 


4,046,738 






*• 


•* 


4.510.562 


26,872,301 


4,030,845 


$16,000 under $18,000 


4.125.789 


30,952,472 


30.953.143 


4,650,163 


•2.427 




•701 


•106 


4.124.551 


30,900,295 


4,635,044 


$18,000 under $20,000 


4.184.496 


37,374,161 


37.374.435 


5,619,993 


•50 




•25 


•4 


4.184.454 


37,295,189 


5,594.278 


$20,000 under $25,000 


9.735.699 


116,621,302 


116.625.474 


17,503,075 


•3.669 




•1,210 


•183 


9.735.699 


116.558.230 


17.483.734 


$25,000 under $30,000 


7.747.577 


125,126,846 


125.137.774 


18,815,484 


•2.136 




•792 


•118 


7.746,476 


124.796.291 


18.719.444 


$30,000 under $40,000 


12.309.540 


270,556,510 


270.589.464 


42,863,438 


9.308 




7,592 


1.139 


12,308,200 


253.132.429 


37.969.864 


$40,000 under $50,000 


9.072.834 


269,363,277 


269.399.935 


44,030,421 


16.255 




9,272 


1.394 


9,072,433 


241.565.612 


36.234.842 


$50,000 under $75,000 


13,657.781 


579,752,827 


579.844.347 


101,086,999 


22.742 




15,943 


2.390 


13,656,689 


471.567,569 


70.735.135 


$75,000 under $100,000 


5,366.725 


335,041.778 


335.074.787 


68,093,825 


17.819 




7,264 


1.090 


5,366,725 


199.260,619 


29.889.093 


$100,000 under $200,000 


4.072.045 


411,634,591 


411.691.273 


97,674,913 


40,772 




20,327 


3.050 


4,072,039 


151.524.195 


22.728.629 


$200,000 under $500,000 


1.005,991 


249,447,991 


249.478,345 


74,786,196 


23.325 




16,477 


2,473 


1,005,817 


37.336.865 


5.600.530 


$500,000 under $1 ,000,000 


178,163 


106,641,422 


106,649,148 


36,617,850 


4.376 




3,119 


468 


178,103 


6.583.235 


987.485 


$1,000,000 or more 


86,853 


203,476,979 


203,479,259 


72,236,788 


1,856 




1,339 


201 


86,821 


3.158,154 


473.723 




Tax generated at specific rate 




28 percent 


28 percent (capital gains) 


31 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 






Tax 




Number 




Income 


Tax 




of 


taxed 


generated 


of 


taxed 




gen 


erated 




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 


2e,574,e3S 


529,918,739 


148,377,247 


1,906,684 


105,365,802 




29,502,43 






3.948,672 


120,680,677 


37,411,010 


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 










































$18,000 under $20,000 










































$20,000 under $25,000 


•16,617 


•17,257 


•4,832 






























$25,000 under $30,000 


250,977 


316,374 


88.585 






























$30,000 under $40,000 


3,859,420 


17,341,923 


4,855,738 






























$40,000 under $50,000 


2.511.942 


27,781,004 


7,778,681 






























$50,000 under $75.000 


9.421 .851 


106,505.840 


29,821,635 


75,619 


664.026 




185,927 




246.553 




1.030.688 


319.513 


$75,000 under $100.000 


5.260.971 


128.117.492 


35,872,898 


147,961 


1.865.407 




522.310 




407.383 




5.766.988 


1.787.766 


$100,000 under $200,000 


4.010.200 


185.210,366 


51,858,902 


992,381 


14.628.93S 




4.096.108 


2,087,440 




54,533,738 


16.905.459 


$200,000 under $500,000 


985.606 


51.288.052 


14,360,655 


523,242 


20,032.207 




5.609023 




954,422 




46,745,715 


14,491,172 


$500,000 under $1,000,000 


173.884 


9.057.879 


2,536,206 


108,085 


13.186.31C 




3.692.167 




170,683 




8.508.635 


2,637,677 


$1 ,000,000 or more 


83.167 


4.282.552 


1,199,115 


59,397 


54.988,917 




15.396.897 




82,191 




4.094.913 


1,269,423 



Footnotes at end of table 



Basic Tables 



85 



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



• Estimate should be used with caution because of the small number of sample retums c 
" Data combined to prevent disclosure of information for specific taxpayers, 
NOTE: Detail may not add to totals because of rounding 



I which it is based. 



(All figures are estimates based 


on samples- 


money amounts are in thousands of dollars) 














Tax generated at specific rate 




36 percent 


39 6 percent 


Form 8615 


Size of adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Numbe 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Total 

Under $2,000 

$2,000 under $4,000 


1.495,213 

•9.99: 
337,08J 
899,58: 
167,622 

80.93: 


103.738,408 

•57,017 
5,666,58e 
70,01 4,94C 
18,875,65C 
9,124.21C 


37.345.827 

•20.52! 
2,039.971 
25,205.37e 
6.795.23^ 
3,284, 71{ 


565,437 

4,78 
321 .99C 
160.48' 
78,18. 


202,0S0,22e 

107,12« 
23.924.66; 
50.399.56f 
127,628.86 


80,015,849 312.352 

110.813 
121.316 
22.943 
20.397 
•8,583 
•2,477 
•4,767 
•3,529 
•3,392 
•4,384 
•2,477 
•1,102 
•3,290 
•1,102 
•1,075 

42,422 
9,474,167 ^527 
19,958,229 ^59 
50,541,031 116 


1,348,203 

34,115 
163,586 

79,518 
111,747 
•65,221 
•22,796 
•53,338 
•47,097 
•52.148 
•79.220 
•48,776 
•24,316 
•107,520 
•44,046 
•60,281 

•119,424 
•34,751 
200,302 


425,430 

10,338 
44,098 
22,046 


$6 000 under $8 000 


29,223 




•21,683 




•3,436 


$12 000 under $14 000 


•18,523 


$14,000 under $16,000 
$16,000 under $18,000 
$18,000 under $20,000 


•15,792 
•14,925 
•25,579 
•14,080 


$25 000 under $30 000 


•7.180 




•36,392 


$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 


•15,306 
•22,165 

•42,654 
•10,352 
71.657 



86 



Individual Returns 1995 



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



(All figures are estimates based on sa 


nples-money amounts are 


in thousands of dollars) 




















All returns 


Joint returns and survivmg spouses 


Tax rate classes 


Number 

of 
returns 


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) 




94,482.512 

153.553 
94,465.730 
26,574,635 
1,906,684 
3,948,672 
1,495,213 
565,437 
312,352 


2,814.142.086 

88.459 
1.750,941.571 
529,918,739 
105,365,802 
120,680,677 
103,738,408 
202,060,226 
1,348,203 


595,732.299 

13,276 
262,641,236 
148,377,247 
29,502,425 
37,411,010 
37,345,827 
80,015,850 
425,430 


42.760.148 

137,705 
42,754,484 
16,188,351 
1,392,150 
2,729,073 
1,226,946 
483,209 


1 ,957,376.664 

79,118 
1,138,406,888 
393,081.970 
81,019.693 
89,837.881 
86,605,491 
168,345,623 


429,213,959 


15 percent {Form 881 4) 


11,874 
170,761,033 


28 percent 

26 percent (capital gams) 


110,062,952 
22,685,514 
27,849,743 


36 percent 

39 6 percent 
Form 8615 


31,177,977 
66,664,867 




Separate returns of married persons 


Returns of heads of households 


Returns of smgle persons 


Tax rate classes 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 

taxed at 

rate 


Income tax 

generated 

at rate 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




2.298,288 

1,317 
2,298,285 
849,116 
34,033 
123.155 
49.905 
20.102 


53.965,781 

1.161 
30,212.279 
9,885,964 
3,037.698 
1,853.176 
1,822.710 
7.152 793 


12.213.808 

174 

4,531,842 

2,768,070 

850,555 

574,485 

656,176 

2.832,506 


9.977.128 

13,028 
9,973,254 
1,081,509 
33,391 
74,950 
31,941 
8,744 


151.829,668 

6,276 
126,382,125 
16,060,890 
1,857,288 
2,334,285 
2,024,532 
3,164.272 


26.680,863 
942 

18,957.319 

4,497.049 

520.041 

723.628 

728,831 

1,253,052 


39,446,948 

1.504 

39,439,707 

8,455,658 

447,110 

1,021,493 

186,421 

53,382 

312,352 


650,969,972 

1.904 
455,940,280 
110,889,915 
19,451,123 
26,655,335 
13.285,675 
23,397,538 


127,623,670 


15 percent (Form 8814) 

15 percent 


286 

68,391,042 
31,049,176 


28 percent (capital gams) 


5,446,315 
8,263,154 




4,782,843 




9.265.425 


Form8615 










1,348,203 


425.430 



NOTE: Detail may not add to totals because of rounding 



Section 4 



Explanation 
of Temis 



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

The definitions and explanation in this section 
relate to column or row titles used in one or more 
tables in this report. They provide background or 
limitations to such titles, and are necessary to 
interpret the statistical tables to which they relate. 
For each of these titles, the line number of the tax 
form on which it is reported appears after the title. 
Definitions marked with the symbol A have been 
revised for 1995 to reflect changes in the law. 

Further information about many of the items in 
this report can be found in Section 5, 1995 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, Tea 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 or S corpora- 
tion net income; 

• Net income from an estate or trust; 

• Unemployment compensation; 



87 



88 



Individual Returns 1995 



• Taxable amounts of social security and railroad 
retirement (Tier 1) payments; 

• 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 1995. 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, Form 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, Form 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, Form 1040) 

Payments made as alimony or separate mainte- 
nance counted as a deduction (an adjustment to total 
income) for the person paying them. 

Alimony Received 

(line 11, Form 1040) 

Payments received as alimony or separate main- 
tenance were income to the person receiving them. 

All Other Taxes 

(lines 47, 49, 50, 51, 53, 54 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, household employment 
taxes, and other unspecified taxes which included 
uncollected FICA (or social security) tax on tips, 
excess golden parachute payments, and section 72 
penalty taxes. This differs slightly from the "other 
taxes" portion of the Form 1040 itself, which 



Explanation of Terms 



89 



included the taxes listed above plus the alternative 
minimum tax, and the advance earned income credit 
payments received. Alternative minimum tax is 
tabulated in this report as a part of " total income tax " 
and is one of the criteria for determining the taxable 
or nontaxable classification of the return. House- 
hold employment taxes and advance earned income 
credit payments are shown as separate items 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 21, 
Form 6251) 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 determined 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 minknum tax, foreign tax credit, 
and regular income tax before credits (line 38, Form 



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 expendimres can be found in the aimual 
summer issue of the Statistics of Income Bulletin. 

Capital Assets 

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



90 



Individual Returns 1995 



Capital Gain Distributions Reported 
on Form 1040 

(line 13, Form 1040) 

These distributions included long-term capital 
gain either credited or distributed to individual 
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 13 of Form 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 partial or full $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 

(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's AGI. Contributions of capital 
gain property were generally limited to 30% of the 
taxpayers AGI. Therefore, the sum of the separate 
charitable contributions could be more than the total 
deduction (which had been limited). Contributions 
which could not be deducted due to the AGI 
limitation could be carried over to future years (and 
brought over from previous years) . For all chari- 
table contributions of $250 or more, a written 
acknowledgment from the qualified recipient orga- 
nization was required. 

Credit for Federal Tax on Gasoline 
and Special Fuels 

(line 60b, 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 



Explanation of Terms 



91 



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 
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 
determined 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 60a, Form 1040) 

Taxpayers were required to include in total 
income any amounts which were allocated to them 
as undistributed long-term capital gains of regulated 



investment companies. If investment companies 
paid tax on the capital gain, taxpayers were entitled 
to claim a refundable credit (claimed on Form 2439) 
for their proportionate share of the tax paid. 

Credit to 1996 Estimated Tax 

(line 64, Form 1040) 

This amount was the part of the overpayment of 
1995 tax which taxpayers specifically requested to 
be credited to their estimated tax for 1996. (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, Form 1040) 

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

Dividends did not include nontaxable distribu- 
tions of stock or stock rights, returns of capital, 
capital gains, or liquidation distributions. Taxpay- 
ers were also instructed to exclude 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 57, Form 1040) 

The earned income credit for 1995 consisted of 
the basic credit with a maximum of $2,094 for one 
qualifying child, $3,110 for two or more qualifying 
children, and $3 14 for taxpayers with no qualifying 



92 



Individual Returns 1995 



children. To be eligible for the credit with children, 
the taxpayers must have had a qualifying child living 
with them for more than half the year. The 
taxpayers' earned income and adjusted gross income 
had to be each less than $24,396 ($26,673 if more 
than one qualifying child). To be eligible for the 
credit without children, the taxpayer must have 
earned income and adjusted gross income less than 
$9,230 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 sepa- 
rately, or they claimed the foreign income exclu- 
sion. 

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 III) 

This was the beneficiary's share of fiduciary 
income (with the exception of the items described 
below, which were reported separately) from any 
estate or trust. Income from estates or trusts in- 
cluded amounts required to be distributed, amounts 
credited to beneficiaries' accounts from current- 
year fiduciary income (whether or not actually 
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 trust and was limited by the "passive 
loss" rules. 

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

Estimated Tax Payments 

(line 56, Form 1040) 

This figure represents the total of the tax pay- 
ments made for 1995 using Form 1040-ES, and any 
overpayment from the taxpayer's 1994 return that 
was applied to the 1995 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 
1995, and they expected withholding and credits to 
be less than the smaller of: (a) 90% of the tax shown 
on Form 1040 for 1995, or (b) 100% of the tax 
shown on Form 1040 for 1994. 



Explanation of Terms 



93 



Excess Social Security Taxes 
Withheld A 

(line 59, Form 1040) 

If a taxpayer earned more than $61 ,200 for 1995 
($60,600 for 1994) in total wages from two or more 
employers in 1995, too much social security (FICA) 
or Railroad Retirement Tax Act (RRTA) tax may 
have been withheld from his or her wages. (For 
1995, there was no wage base limitation for Medi- 
care 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 $2,500 
deduction ($2,450 for 1994) was allowed for each 
exemption claimed if adjusted gross income was less 
than a certain amount, based on filing status. In 
general, an exemption was allowed for each tax- 
payer 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 1995 : 

1) The individual received more than half of his 
or her support for 1995 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 
$2,500. 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 $114,700 and was completed at 
$237,200; for married persons filing jointly and 
surviving spouses, the phaseout began at $172,050 
and was completed at $294,550; for heads of 
household, the phaseout began at $143,350 and was 
completed at $265,850; and for married persons 
filing separately, the phaseout began at $86,025 and 
was completed at $147,275. 

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 farms operated by the 
same taxpayer, the single amount of profit or loss 
included in the adjusted gross income represented 
the combined profit and loss from all farming 
activities. Farm business total expenses (line 35, 
Schedule F) were deducted from farm gross income 
(line 1 1 , Schedule F) to arrive at farm net profit or 
loss. 

Gains from certain sales of livestock and crops 
that qualified for capital gains treatment were ex- 
cluded from farm net profit or loss and were 
included in capital gains. Farm rental income was 
included in total rent net income or loss. (See also 
"Farm Rental Net Income or Loss.") 



Farm Rental Net Income or Loss 

(line 39, Schedule E) 

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



94 



Individual Returns 1995 



Filing Status 

See "Marital Filing Status." 

Foreign Earned Income Exclusion 

(included in line 21, Form 1040) 

Qualified taxpayers could exclude from total 
income a certain amount of their foreign earned 
income and employer-provided foreign housing 
expenses if their home, for tax purposes, was in a 
foreign country. 

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. 
The employer-provided foreign housing exclusion 
was left as part of other income. 

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 1995. 

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, Form 1040) 

Taxpayers who paid penalties for the premature 
withdrawal of funds from time savings accounts or 
deposits could deduct those penalties as an adjust- 
ment to total income. 

Forms 1040, 1040A, 1040EZ, and 
1040PCA 

The individual income tax system utilizes three 
major forms to collect income and tax information: 
the 1040, 1040A, and 1040EZ. Variations of the 
three basic forms included 1040PC, 1040TEL, and 
electronic filing. Also, for 1995, Form 1040T, a 
simplified version of Form 1040, was used on an 
experimental basis in select areas. After 1995, 
Form 1040T was discontinued. Form 1040PC re- 
turns were generated by IRS-approved software on 
a personal computer, and were typically condensed 
versions of the standard paper forms. A 1040PC 
does not differentiate by 1040, 1040A, or 1040EZ. 

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.. Forms 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 information reported. The 
Forms 1040 A and 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. For the first time in 1995, 



Explanation of Terms 



95 



taxpayers were allowed to report unemployment 
compensation on Form 1040EZ. 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 Form 
1040A or 1040EZ, used certain tax provisions, or 
had certain tax credits not included on Form 1040 A 
or 1040EZ. (For a complete description of each 
form see Section 5, 1995 Forms and Instructions.) 

Gambling Earnings 

(included in line 21, Form 1040) 

Gambling earnings include proceeds from lotter- 
ies, raffles, etc, and are included in line 21, Form 
1040. These gambling earnings were edited into a 
separate field during service center processing. 
Gambling losses were not allowed to offset wiimings 
on line 21. Instead, gambling losses were an 
itemized deduction reported on Schedule A. (See 
also "Gambling Loss Deduction.") 

Gambling Loss Deduction 

(included in line 27, Schedule A) 

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

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." 

Household Employment Taxes A 

(line 53, Form 1040) 

For 1995, taxpayers paying domestic employees 
more than $1,000 generally had to pay social 
security and Medicare taxes for these employees via 
their personal income tax return by filing the new 
Schedule H, Household Employment Taxes. Previ- 
ously, the taxpayers had been required to report such 
taxes using Form 943C, and paying the taxes 
separately. 

Income Subject to Tax 

See "Modified Taxable Income." 

Income Tax After Credits 

[(line 40 minus line 45) minus part or all of line 57, 
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. 



96 



Individual Returns 1995 



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 55, 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- 
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 withdrawing funds from the account until they 
reached age 59-1/2. After age 70-1/2 taxpayers 
were required to begin withdrawals. Penalty taxes 
were assessed if the taxpayer failed to comply with 
these limitations. 



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

Payments to an IRA for a particular taxable year 
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 to the 
extent that the payout represented previously taxed 
non-deductible IRA contributions. 

Interest Paid Deduction 

(line 14, Schedule A) 

The rules for deducting home mortgage interest 
for 1995 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 



Explanation of Terms 



97 



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

Marginal Tax Rates 

Different portions of taxable income are taxed at 
different rates. The tax rate applied to the last dollar 
of income is called the "marginal tax rate" for that 
return. (See also "Tax Generated.") 

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) remrns 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 1993, 1994, or 
1995 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 



98 



Individual Returns 1995 



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 1995 by 
certain taxpayers who paid alternative minimum tax 
for 1994. If all of the minimum tax credit (claimed 
on Form 8801) could not be used for 1995, the 
excess could be carried forward to later years. 

IViiscellaneous 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 
Loss Deduction," "Limited Miscellaneous Deduc- 
tions," and "Miscellaneous Deductions Other Than 
Gambling.") 

IViiscellaneous Deductions Other 
Than Gambling 

(included in line 27, Schedule A) 

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

IVIodified Taxable Income 

"Modified taxable income" is the term used to 
describe "income subject to tax, " the acmal 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 remrns included in the 1995 
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. 

IVIoving Expenses Adjustment 

(line 24, Form 1040) 

Taxpayers deducted current-year qualified 
moving expenses in the calculation of adjusted gross 
income as a statutory adjustment. In order to qualify 
for this 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 resi- 
dence. Expenses no longer deductible included: 
meals while moving from the old residence to the 
new residence; travel expenses for pre-move house 
hunting trips; expenses while occupying temporary 
quarters in the area of the new job; and qualified 
residence sale, purchase, and lease expenses. 

Net Capital Gain in AGI less loss 

See "Sales of 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. ") 



Explanation of Terms 



99 



Nonconventional Source Fuel 
Credit A 

(included in line 45, Form 1040) 

This credit was available to taxpayers who sold 
fuel produced from a nonconventional source. 
Examples would be oil produced from shale and tar 
sands, gas produced from geopressured brine or 
biomass, and liquid, gaseous, or solid synthetic 
fuels produced from coal. 

Nondeductible Passive Losses 

(calculated on Form 8582) 

Nondeductible passive losses were calculated by 
subtracting deductible passive losses reported on 
Form 8582 (line 1 1) from total passive losses (lines 
lb+2b) and were limited to zero. 

Other Adjustments 

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

Other Income A 

(line 21, Form 1040) 

Included in other income were items such as 
prizes, awards, sweepstakes winnings, recoveries 
of bad debts, insurance received as reimbursement 
for medical expenses taken as a deduction in a 
previous year, and any other income subject to tax 
for which no specific line was provided on the return 
form. Any foreign earned income exclusions, or 
"net operating loss" in an earlier year (that was 
carried forward and deducted for 1995) was entered 
as a negative amount on this line by the taxpayer but 
edited into separate fields during service center 
processing. However, any employer-provided for- 
eign housing exclusions were included in other 
income (as a negative amount). Also, beginning in 
1995, gambling earnings which was entered on this 
line by the taxpayer was edited into a separate field 
during service center processing. 



Other Payments 

(line 60, Form 1040) 

See "Credit for Federal Tax on Gasoline and 
Special Fuels" and "Credit from Regulated Invest- 
ment Companies. " 

Other Tax Credits 

(included in lines 44, 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 

(line 62, 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 for the following year. (See also "Credit to 1996 
Estimated Tax" and "Refund.") 

Overpayment Refunded 

(line 63, 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: 



100 



Individual Returns 1995 



• was under age 14 on January 1, 1996; 

• had income only from interest and dividends; 

• had gross income for 1995 that was more than 
$500 but less than $5,000; 

• had no estimated tax payments for 1995; 

• did not have any overpayment of tax shown on 
his or her 1994 remrn applied to the 1995 
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 3 1 , 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. 

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 58, Form 1040) 

This payment was made when the taxpayer filed 
Form 4868, Application for Automatic Extension of 
Time to File U. S. Individual Income Tax Return, or 
Form 2688, Application for Additional Extension of 
Time to File. The extension granted the taxpayer an 
additional period of time to file a tax return, but 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 10 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. 



Explanation of Terms 



101 



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 of a specific premium. 
A taxpayer could acquire a pension or annuity either 
by purchase from a commercial organization (usu- 
ally life insurance, endowment, or annuity con- 
tracts) or under a plan or contract connected with the 
taxpayer's employment. Those pensions or annu- 
ities obtained in connection with employment could 
be purchased entirely by the taxpayer or could be 
financed in part (a contributory plan) or in whole (a 
non-contributory plan) by contributions of the em- 
ployer. 

Since a non-contributory plan was paid for 
entirely by an employer, the amount received by the 
employee was fully taxable. This fully taxable 
pension was reported on lines 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 16a of the 
Form 1040. The taxable portion was computed on 
a separate worksheet and entered on line 16b. 

Personal Property Taxes Deduction 

(line 7, Schedule A) 

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 66, Form 1040) 

If a return showed taxes of $500 or more owed 



on line 65 (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 1995 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, Form 1040) 

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

Refund 

(line 63, Form 1040) 

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



102 



Individual Returns 1995 



Refund Credited to Next Year 

(line 64, Form 1040) 

See "Credit to 1996 Estimated Tax." 

Regular Tax Computation 

Typically, the taxpayer, in determining the 
amount of "tax generated," first computed taxable 
income. Depending on marital status and size of 
taxable income, the taxpayer then used the tax tables 
or applied the rates from one of four tax rate 
schedules to determine tax. Also, returns of taxpay- 
ers who had taxes computed by the Internal Revenue 
Service were classified under the regular tax com- 
putation method . If a taxpayer filed a Form 86 1 5 or 
had any long-term capital gains taxed at a rate less 
than the tax tables, then they were not considered as 
regular tax computations. 

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.") 

Royalty Net Income or Loss 

(line 22, columns A, B, C, Schedule E) 

Net royalties consisted of gross royalties less 
deductions for depletion, depreciation, office rent, 
legal fees, clerical help, interest, taxes, and similar 



items. Gross royalties included revenues from oil, 
gas, and other mineral rights; revenue from patents; 
and revenue from literary, musical, or artistic 
works. Certain royalties received under a lease 
agreement on timber, coal, and domestic iron ore 
were eligible for capital gains or ordinary loss 
treatment under Code section 1231. As a result of 
the separate computation, those royalties are 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 

(line 7, Form 1040) 

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



Explanation of Terms 



103 



• 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 of 
the asset was one year or less, the gain or loss 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 
be included in adjusted gross income was limited to 
the smaller of the actual net capital loss or $3,000 
($1 ,500 for married persons filing separately). Any 
excess capital losses over the $3,000 limit could be 
carried over to subsequent tax years ("capital loss 
carry-over" in the statistics). 

Net capital gain or loss also included capital gain 



distributions which were not reported on Schedule 
D (Capital Gains and Losses). These capital gain 
distributions were entered directly on line 13 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." 



104 



Individual Returns 1995 



Self-Employed Health Insurance 
Deduction A 

(line 26, Form 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 30 percent of the amount 
paid for health insurance for themselves and their 
families expired on December 31, 1993. In 1995, 
a bill was passed restoring the provision retroac- 
tively for 1994 and making it permanent. 

Self-Employment Tax A 

(line 47, Form 1040) 

The ceiling for self-employment income subject 
to social security tax was $61 ,200 for 1995 ($60,600 
for 1994). All self-employment income without 
limit greater than $400 ($ 108 . 28 for church employ- 
ees) was subject to the Medicare tax portion of self- 
employment. (See also "Total Tax Liability.") 

Short-Term Capital Gain or Loss 

(line 8, Schedule D) 

See "Sales of 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. " 

Short-Term Loss Carryover 

(line 6, Schedule D) 

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

Size of Adjusted Gross Income 

(line 31, Form 1040) 

The amount of adjusted gross income reported 
by the taxpayer on the return was the basis for 
classifying data by size of adjusted gross income. 
Returns without positive adjusted gross income, 
such as deficit returns or remrns on which income 
and loss were equal, were classified as having "no 
adjusted gross income" and appear as a separate 



class in most basic tables. The absence of a class 
labeled "no adjusted gross income" indicates that 
any deficit or break-even returns in a table were 
included in the lowest income size class. 

Social Security Benefits 

(lines 20a, 20b, Form 1040) 

Social security benefits included any monthly 
benefit under title II of the Social Security Act or the 
part of a "tier 1 railroad retirement benefit" that was 
equivalent to a social security benefit. Social 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, Form 1040) 

For 1995, the basic standard deduction amounts 
were increased. Taxpayers who were age 65 or over 



Explanation of Terms 



105 



or blind could claim an additional standard deduc- 
tion amount of $750 or $950 based on filing stams. 
Both the basic and additional standard deductions 
were determined by marital filing status, as shown 
below. 

Single 

Basic deduction of $3,900; 

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 $6,550; 

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

Married, filing separately 

Basic deduction of $3,275; 

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

Head of Household 

Basic deduction of $5,750; 

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. 

State Income Tax Refund 

(line 10, Form 1040) 

If a taxpayer received a refund, credit, or offset 
of state or local income taxes in 1995 that was paid 
or deducted before 1995, 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 1995; had paid 
state and local income taxes directly during 1995 or 
for a prior year, or had made mandatory contribu- 
tions 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 1995, statutory adjustments 
included payments to a self-employed Keogh retire- 
ment plan or a simplified employee pension (SEP), 
forfeited interest penalty, certain payments to an 
IRA, alimony paid, the self-employed health insur- 
ance deduction, the deduction for one-half of self- 
employment 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 65, Form 1040) 

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

Tax from Recomputing Prior-Year 
Investment Credit 

(line 49, Form 1040) 

The investment tax credit provisions of the law 
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 



106 



Individual Returns 1995 



increased by the difference between the credit 
originally claimed and the credit that would have 
been allowed based on the shorter actual life. Tax 
credits could not be applied against this additional 
tax. 

Tax Generated A 

(line 38, Form 1040) 

This amount was the tax computed on modified 
taxable income. For 1995, 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 $23,350 for single filers; $39,000 
for joint filers or surviving spouses; $19,500 for 
married persons filing separately; and $31,250 for 
heads of household. The 28 percent tax bracket 
applied to taxable income in excess of the 15 percent 
bracket ceiling and equal to or below $56,550 for 

single filers; $94,250 for joint filers or surviving 
spouses; $47,125 for married persons filing sepa- 
rately; and $80,750 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 $117,950 for single filers; $143,600 for joint 
filers or surviving spouses; $71,800 for married 
persons filing separately; and $130,800 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 $256,500 for 
single filers, joint filers, or surviving spouses and 
heads of households and $128,250 for married 
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 under age 14 had investment income 
that exceeded $1,300, there were two methods of 
reporting this income. If the child filed his or her 
own return, the investment income that exceeded 
$1,300 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 was included on Form 1040, line 21. 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 

(lines 55, 56, 58-61, Form 1040) 

These payments were generally made before the 
return was filed and were applied against tax liability 
to determine any amount payable or 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 1994 remrn); 

(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 remrn itself (line 57, 
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 66, Form 1040) 

See "Predetermined Estimated Tax Penalty." 



Explanation of Terms 



107 



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 55, 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 
security or Medicare 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, household employment taxes, or golden 
parachute payments. These taxes, however, were 
disregarded for the purposes of this classification 
since four of the above taxes were considered social 
security (rather than income) taxes, and the remain- 
ing ones, except for advance earned income pay- 
ments, were either based on prior year's income or 



were penalty taxes. 

For this report, the earned income credit 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 stamtory 
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, debenmres, 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 Form 1040. It was not 
included in the taxpayer's income for tax purposes. 
(See also "Tax-Exempt Interest.") 

Taxable IRA Distributions (in AGI) 

(line 15b, Form 1040) 

See "Individual Retirement Arrangement Tax- 
able Distributions." 



108 



Individual Returns 1995 



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 report. 

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 57, 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 
three 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 remrns. 
Third, if a taxpayer benefited for alternative mini- 
mum tax purposes, they might itemize even though 
the standard deduction was larger. The total amount 
of itemized deductions was tabulated only from 
returns showing positive adjusted gross income. 

If a taxpayer had AGI in excess of $114,700 
($57,350 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, or b) 3 percent of the amount of AGI in excess 
of $114,700 ($57,350). 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. 



Explanation of Terms 



109 



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, 57, Form 1040) 

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

1) child and dependent 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 (ETC) used to offset 
income tax before credits; 

7) mortgage interest credit; 

8) empowerment zone employment credit; and 

9) 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 
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 54 modified by the earned income credit. Form 
1040) 

Total tax liability was the sum of income tax after 
credits, the alternative minimum tax, self- 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, household employment 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, Form 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 entertaiimient costs incurred while based 
at or away from home in the performance of job 
duties. Fifty percent of meal and entertainment 
expenses were deductible, and were calculated on 
Form 2106, Employee Business Expenses. Many 



no 



Individual Returns 1995 



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 1 995 Forms 



Page 

Form 1040 112 

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

Forml040EZ 116 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 117 

Schedule C, Profit or Lossfi'om Business (Sole Proprietorship) 118 

Schedule C-EZ, Net Profit From Business (Sole Proprietorship) 119 

Schedule D, Capital Gains and Losses 119 

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

parinerships, S corporations, estates, trusts, REMIC's, etc.) 120 

Schedule ETC , Earned Income Credit (Qualifying Child Information) 121 

Schedule F, Profit or Loss From Farming 122 

Schedule H, Household Employment Taxes 123 

Schedule R, Credit for the Elderly or the Disabled 124 

Schedule SE, Self-Employment Tax 125 

Form 2106, Employee Business Expenses 126 

Form 2441 , Child and Dependent Care Expenses 127 

Form 3800, General Business Credit 128 

Form 6251 , Alternative Minimum Tax-Individuals 129 

Form 8582, Passive Activity Loss Limitations 130 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of 
More than $1,300 131 

Form 8801 , Credit for Prior Year Minimum Tax-Individuals and Fiduciaries 131 

Form 8814, Parents ' Election to Repori Child 's Interest and Dividends 132 



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6 Short-term capital 1 
1994 Capital Loss 

7 Add lines 1 through 

8 Net short-term ca 


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and long-term gain 

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trusts from Schedu 

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your 1994 Capital 

16 Add hnes 9 throug 

17 Net long-term ca 
[^nHH summary 

18 Combine lines 8 a 
Note: If bom lines 

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a The loss on line IE 

b ($3,000) or, if mart 

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the loss on line li 




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jloyees dunnc 
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n and Amortiz 
ss See the ins 
eC line 13, o 
out if you mu 
ua expenses 
se of your hom 
e pnor year un 
livity losses fro 




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Net Profit F 

(Sole Pr 

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►■ Attach to Form 10M or Form 


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Total expenses. If more than $2,000, you must use Sche 

Net profit. Subuaci line 2 from line 1 If less than zero. 
Form 1040, line 12, and ALSO on Schedule SE, line 2. (S 

amount on Schedule SE, line 2 Estates and trusts, enter 


3. 
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• Had gross receipts from your 
business of $25,000 or less 

• Had business expenses of $2,000 or 

• Use the cash method of accounting, 

• Did not have an inventory at any 
time dunng the year 

• Did not have a net loss from your 
business 

• Had only one business as a sole 
propnetor 


3 i 
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Section 6 



Index 



References in the index are either to table or page num- 
bers. Table references appear in the form "X.X" (for 
example 1 . 1, 3.2, etc.) or a capital letter (for example A, 
B, etc.), and page numbers are preceded by the letters pg. 



Additional standard deduction 

(See also Basic and standard deductions) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time series, 1991-1995 A 

Additional taxes 

Definition pg 87 

Time series, 1991-1995 A 

Adjusted gross income less deductions 

Time series, 1991-1995 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 87 

Reported on: 
Returns with earned income credit 2.5 



Returns with modified taxable income 3.1 

Classified by margmal 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, 1991-1995 A 

Adjustments 

(See Statutory adjustments) 

Advance earned income credit 

Timesenes, 1991-1995 A 

Advance earned income credit payments 

Definition pg 88 

Alimony paid 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 88 

Time series, 1991-1995 A 

Alimony received 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 8 8 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

133 



134 



Individual Returns 1995 



All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 88 

Alternative minimum tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 89 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 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 

Time series, 1991-1995 A 

Business or profession net income or loss 

Classified by: 

Mantal status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 89 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 



Capital assets 

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

Capital gain distributions reported on Form 
1040 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 90 

Time series, 1991-1995 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 90 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Child care credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 90 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1991-1995 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of Variation 

All returns 1.4CV 

Contributions deduction 

Carryover fi-om prior years 2.1 

Classified by marital status 1.3 

Definition pg 90 

Reported on: 

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 91 

Reported on: 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1991-1995 A 



Index 



135 



Credit for Federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 90 

Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 91 

Credit to 1995 estimated tax 

(See also Overpayment refimded) 
Definition pg 91 

D 

Deductible points 

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

Deduction of self-employment tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 9 1 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Timesenes, 1991-1995 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 18 

Domain of study Pg 17 

Method of estimation Pg 1 8 

Sample design and selection pg 17 

Sampling variability and confidence intervals pg 18 

Table presentation pg 19 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 91 



Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time senes, 1991-1995 A 



E 



Earned income credit 

Change in law pg 10 

Definition pg 91 

Income items and credits 2.5 

Refiindable portion: 
Classified by size of adjusted gross income ... 2.5,3.3 

Time series, 1991-1995 A 

Total: 
Reported on: 

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: 
Returns with itemized deductions 

classified by marital status 2.2 

Used to offset other taxes 2.5, 3.3 

Electronically filed returns 

Timesenes, 1991-1995 A 

Employee business expenses 

(See Unreimbursed employee business expenses) 

Estate or trust net income or loss 

Classified by: 

Mantal status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 92 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Estimated tax payments 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 92 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1991-1995 A 



136 



Individual Returns 1995 



Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 93 

Time series, 1991-1995 A 

Exemption Amount 

Change in law Pg 10 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1991-1995 A 

Exemptions 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 93 

Reported on: 
Returns with itemized deductions 2.1 

Time series, 1991-1995 A 



F 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg. 93 

Reported on: 

Returns with itemized 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Farm rental net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 93 

Reported on: 

Returns with itemized deductions 2. 1 

Classified by marital status 2.2 

Filing requirements 

For children and other dependents pg 9 

For most people pg 8 

Description pg 8 



Filing status 

(See Marital filing status) 



Foreign earned income exclusion 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 94 

Reported on returns with itemized 

deductions 2.1 

Foreign housing deduction 

Definition pg 94 

Time series, 1991-1995 A 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 94 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Time senes, 1991-1995 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 94 

Time series, 1991-1995 A 

Form 1040 returns 

Descnption pg 94 

Time series 1991-1995 A 

Form 1040A returns 

Description pg 94 

Time senes, 1991-1995 A 

Form 1040EZ returns 

Change in Law pg 10 

Description Pg 91 

Time series, 1991-1995 A 

Form 1040PC returns 

Definition pg94 

Time series, 1991-1995 A 

Forms and instructions 

Form 1040 pg 112 

Schedules A&B pg 113 

Schedule C pg 118 

Schedule C-EZ pg 119 

Schedule D pg 119 

Schedule E pg 120 



Index 



137 



Schedule EIC pg 121 

Schedule F pg 122 

Schedule R pg 124 

Schedule H pg 123 

Schedule SE pg 125 

Form 1040A pg 113 

Form 1040EZ pg 116 

Form 2106 pg 126 

Form 2441 Pg 127 

Form 3800 pg 128 

Form 6251 pg 129 

Form 8582 pg 130 

Form 8615 pg 131 

Form 8801 pg 131 

Form 8814 pg 132 



Gambling loss deduction 

Definition pg 95 

Returns with itemized deductions 2.1 

General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 95 

Reported on returns with itemized 
deductions classified by marital status 2.2 

Time series, 1991-1995 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 

Sources of mcome 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, 1991-1995 A 

Home mortgage interest deduction 

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



Household employment tax 

Changes in Law pg 10 

Classified by: 
Size of adjusted gross income 3.3 



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 95 

Reported on: 

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, 1991-1995 A 

Income tax before credits 

Classified by: 
Size of adjusted gross mcome 1.4 

Definition pg 95 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Time series, 1991-1995 A 

Income tax less credits 

Time series, 1991-1995 A 

Income tax withheld 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 96 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Time senes, 1991-1995 A 



138 



Individual Returns 1995 



Individual retirement arrangement (IRA) 
deductible payments, adjustment 

(See also Pnmar>' and secondary IRA payments) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 96 

Reported on: 

Returns with itemized deductions 
classified by marital status 2,2 

Time series, 1991-1995 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 96 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2,2 

Time series, 1991-1995 A 

Interest paid deduction 

Classified by marital status 1.3 

Definition pg 96 

Reported on: 

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) 

Interest, tax-exempt 

(See Tax-exempt interest) 

Investment interest paid 

(See Interest paid deduction) 

Itemized deductions 

(See Total itemized deductions and also specific type) 
Change in Law pg 10 



Joint returns of married persons 

(See also Marital filing status) 
Classified by: 
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, 1991-1995 



Long-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of 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 97 

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 1.3 

Definition Pg 97 

Reported on returns with itemized 
deductions 2.2 

Type of exemption 2.4 



Index 



139 



Medical and dental expenses deduction 

Classified by marital status 1.3 

Definition Pg 97 

Limitation 2.1 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Method of estimation 

Description Pg 18 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 3,3 

Definition pg 98 

Reported on returns with itemized 
deductions 2.2 

Time Series 1991-1995 A 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg 98 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Miscellaneous medical expenses 

(See Medical and dental expenses deduction) 

Miscellaneous deductions other than gambling 

Definition Pg 98 

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 98 

Moving expenses deduction 

Classified by marital status 1.3 

Definition Pg 98 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



N 



Net capital gain in AGI less loss 

Definition pg 98 

Time series, 1991-1995 A 

Net operating loss 

Classified by size of adjusted gross income 1.4 

Definition pg 98 

Nonconventional source fuel credit 

Classified by marital status 1.3 

Definition pg 99 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Classified by 1979 income concept B 

Definition pg 99 

Nontaxable returns 

(See also Taxable returns) 

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

Reported on: 
Returns with itemized deductions 2.1 

Number of exemptions 

Classified by: 

Sizeof 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: 

Returns with itemized deductions 2.1 

Time series, 1991-1995 A 

o 

Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 1.4 

Time series, 1991-1995 A 



Other contributions 

(See Contributions deduction) 

Other dependents 

(See Exemptions) 



140 



Individual Returns 1995 



Other income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 99 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Other payments 

Definition pg 99 

Time series, 1991-1995 A 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 99 

Other taxes deduction 

(See also Taxes paid deduction) 

Definition pg 99 

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 99 

Refijnded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1991-1995 A 

Total 3.3 



Parent exemptions 

(See Exemption) 

Parents' election to report child's interest and 
dividends 

Definition pg 99 



Reported on returns with modified 

taxable income 3.4,3.5,3.6 

Classified by: 

Marital status 3.4,3.6 

Size of adjusted gross income 3.5 

Partnership and S corporation net income or loss 

Classified by: r 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 100 

Reported on: 

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 1 00 

Time series, 1991-1995 A 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 100 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Time senes, 1991-1995 A 

Penalty tax on qualified retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 100 

Time series, 1991-1995 A 

Pensions and annuities 

Classified by: 

Marital status 1.3 • 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 101 

Reported on: 

Returns with itemized deductions 2.1 

Classified by mantal status 2.2 

Time senes, 1991-1995 A 



Index 



141 



Personal exemption 

(See Exemptions) 

Personal interest deduction 

(See Interest paid deduction) 

Personal interest paid 

(See also Interest paid deduction) 

Personal property taxes deduction 

(See also Taxes paid deduction) 

Definition pg 101 

Reported on returns with itemized deductions 2.1 

Population and sample 

Reported on Forms 1040, 1040A and 1040EZ C 

Predetermined estimated tax penalty 

Classified by: 

Sizeof adjusted gross income 3.3 

Definition pg 101 

Time series, 1991-1995 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 

Sizeof adjusted gross income 1.4 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1991-1995 A 



R 



Real estate taxes 

(See also Taxes paid deduction) 

Definition pg 101 

Reported on returns with itemized deductions 2.1 

Recapture taxes 

Tune series, 1991-1995 A 

Refund 

(See also Overpayment refiinded) 
Definition pg 101 



Refund credited to next year 

(See also Credit to 1996 estimated tax) 
Time series, 1991-1995 A 

Regular tax computation 

Classified by: 

Sizeof adjusted gross income 3.1 

Definition pg 102 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 102 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Rent net income or loss 

Classified by: 

Sizeof adjusted gross income 1.4 

Definition pg 102 

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: 

Sizeof adjusted gross income 14 

Definition pg 102 



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 102 

Reported on: 

Returns with itemized deductions 2.1 



142 



Individual Returns 1995 



Classified by marital status 2,2 

Time series, 1991-1995 A 

Sales of capital assets, net gain or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 103 

Reported on: 

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 103 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 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 103 

Reported on: 
Returns with itemized deduction 

classified by marital status 2.2 

Timesenes, 1991-1995 A 

Self-employed health insurance deduction 

Change in law pg 10 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 104 

Time series, 1991-1995 A 

Self-employment tax 

(See also Deduction of self-employment tax) 

Change in law pg 10 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 104 

Timesenes, 1991-1995 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 gam or loss) 
Classified by size of adjusted gross income 1.4 

Short-term loss carryover 

(See also Sales of capital assets, net gam 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 marital status 2.2 

Size of adjusted gross income 

Classified by: 

Marital status 1.2 

Selected income and tax items 1.1 

Size of adjusted gross income 3.3 

Sources of income 1.4 

Type of tax computation 3.1 

1979 income concept B 

Definition pg 104 

Reported on: 

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 

Type of exemption 2.3 



Index 



143 



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 13 

Size of adjusted gross income 1.4 

Definition pg 104 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Social security and Medicare tax on tip income 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 104 

Time series, 1991-1995 A 

Sources of income 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Sources of the data 

(See Description of the sample) 

Spouse IRA 

Time series, 1991-1995 A 

Standard deduction 

(See also Basic and additional standard deductions) 

Change in law Pg 1 1 

Classified by marital status 12 

Definition pg 104 

Time series, 1991-1995 A 

State income tax refund 

(See Taxes paid deduction) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 105 

Reported on: 
Returns with itemized deductions 2.1 



Classified by marital status 2.2 

Time series, 1991-1995 A 

State and local income taxes 

Definition pg 105 

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 105 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Type of adjustment 1.4 

Surviving spouses, returns of 

(See also Marital filing status) 
Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Size of adjusted gross income 1.2 

Type of exemption 2.4 

Reported on returns with itemized deductions 
classified by marital status 2.2 



Tax credits 

(See also specific type) 
Classified by: 

Marital status 13 

Size of adjusted gross income 3.3 

1979 income concept B 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Type of credit 3.3 

Tax due at time of filing 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 105 



144 



Individual Returns 1995 



Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1991-1995 A 

Tax from recomputing prior-year investment 
credit 

Classified by size of adjusted gross income 3.3 

Definition pg 105 

Tax generated 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Tax generated at specified rate 3.5 

Definition pg 106 

Reported on returns with modified 
taxable income 3.1 

Tax items 

(See also specific type) 

Classified by: 

Accumulated size of adjusted gross income 1.1 

Marital status 1.3 

Sizeof adjusted gross income 1.2, 1.4,3.3 

1979 income concept B 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Tax liability 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1991-1995 A 

Tax payments 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 106 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1991-1995 A 



Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition pg 106 

Time senes, 1991-1995 A 

Tax preparation fee 

(See also Miscellaneous itemized deductions) 

Definition pg 107 

Reported on returns with itemized deductions 2.1 

Tax rates 

(See Tax generated) 

Tax withheld 

(See Income tax withheld) 

Tax-exempt interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 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 107 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Taxable interest received 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

1979 income concept B 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 



Index 



145 



Taxable IRA 

(See Individual retirement arrangement (IRA) taxable 
distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1991-1995 



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: 

Returns with itemized deductions 2.1 

Taxable social security 

Time series, 1991-1995 A 

Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of taxes paid deduction 2.1 

Total credits 

(See also Tax credits and Total tax credits) 
Time series, 1991-1995 A 

Total income 

Definition pg 108 

Total income, net gain less loss 

Time series, 1991-1995 A 

Total income tax 

As percentage of adjusted gross income 3.2 

Type of tax computation 3.1 

Average 1.1 

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 

1 979 income concept B 

Type of exemption 2.3 

Definition pg 108 

Reported on: 

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 1.3 

Size of adjusted gross income 1.4 

Marital status 1.2 

1979 income concept B 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Limitation reported on: 

Returns with itemized deductions 2.1 

Classified by mantal status 2.2 

Timesenes, 1991-1995 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See Miscellaneous itemized deductions) 

Total payments 

Time series, 1991-1995 A 

Total rent and royalty income or loss 

Definition pg 108 

Total standard deduction 

(See Standard deduction) 
Time senes, 1991-1995 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1991-1995 A 

Total tax credits 

(See Tax credits) 
Definition pg 109 

Total tax liability 

(See Tax liability) 
Definition pg 109 

Type of tax computation 

Classified by size of adjusted gross income 3.1 

Defimtion pg 109 



146 



Individual Returns 1995 



u 



Unemployment compensation 

Classified by: 

Marital status 1-3 

Size ofadjusted gross income 14 

Definition Pg 109 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1991-1995 A 

Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions 
and employee business expense) 

Definition Pg 109 

Reported on returns with itemized deductions 2.1 



ISBN 0-16-042739-8 



9 780160"427398' 



90000 




Department of the Treasury 
Internal Revenue Service 

Publication 1304 (Rev. 3-98) 
Catalog Number 63338H