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Additional unpublished information from individual income tax returns,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 0
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
0 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 0
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 0
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 0
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 0
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 . 0 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
Basic Tables
23
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Individual Returns 1995
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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
Basic Tables
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Individual Returns 1995
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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 0
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 0
f Amount
Number of
Amoun
Number c
f Amount
Number 0
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 0
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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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 0
192
23 3
30 7
(X)
144
22 3
198
23 2
30 3
(X)
137
20 5
199
23 0
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
111
Forms
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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
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Department of the Treasury
Internal Revenue Service
Publication 1304 (Rev. 3-98)
Catalog Number 63338H
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