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Department
of the
Treasury
Internal
Revenue
Service
APR 2 4 1999
• -..
Individual
Income Tax
Returns 1996 ^-^iSEssEEssf!
Publication 1304 (Rev. 1-99)
Charles O. Rossotti
Commissioner
Bob Wenzel
Deputy Commissioner Operations
John M. Dalrymple
Chief Operations Officer
Daniel F. Skelly
Director,
Statistics of Income Division
Dave Paris
Chief,
Individual Statistics Branch
This report contains data on sources of income, adjusted gross
income, exemptions, deductions, taxable income, income tax,
modified income tax, tax credits, self-employment tax, and tax
payments. Classifications are by tax status, size of adjusted gross
income, marital status, and type of tax computation.
Additional unpublished information from individual income tax
returns, classified by size of adjusted gross income, is available on
a reimbursable basis. The Statistics of Income Division also
makes the results of its studies available to the general public in the
form of electronic databases, electronic bulletin boards, and the
Internet. You can sample our products by contacting our
electronic bulletin board at (202) 874-9574 or our Internet site at
http://www.ustreas.irs.gov/prod/tax_stats/index.html.
The Statistics of Income Division's Statistical Information
Services (SIS) staff provides data, statistical analysis, and
information in response to requests from customers in the IRS,
other government agencies, congressional offices, businesses,
academic institutions, and the public. In addition, the SIS staff
provides data referral services, acts as liaison between requesters
and IRS analysts on technical questions, and arranges for sales and
transmittals of publications and pubHshed 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- 1996
Individual Income Tax Returns
Washington, DC 1998
For sale by Ihc U.S. Govemmcnl Printing Office
Superinlendent of Documents. Mail Stop: SSOP. Washington. DC 20402-9328
ISBN 0-16-042763-0
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
1996 Forms 113
Section 6
Index 135
Section 1
Introduction
and Changes
in Law
Introduction
This report contains complete individual
income tax data for Tax Year 1996. The
statistics are based on a stratified probability
sample of individual income tax returns, selected
before audit, which represents a population of
over 120 million Forms 1040, 1040 A, 1040EZ,
and 1 040PC, including electronic returns, filed
for Tax Year 1996.
Table A on the following pages presents
selected income and tax items for Tax Years
1992, 1993, 1994, 1995, and 1996 as they appear
on the forms and provides the percentage change
for each item between 1995 and 1996. 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 adjusted by the U.S. Department
of Labor's consumer price index (CPI-U).
For Tax Year 1996, the number of individual
tax returns filed increased by over 2.1 million, or
1 .8 percent. Adjusted gross income (AGI) grew
Michael Paris! was responsible for the text and production of this report. Technical assistance was provided by
Michael Strudler. This report was prepared under the direction of Jeff Hartzok, Chief, Individual Returns Analysis
Section, Individual Statistics Branch. 1
$346.6 billion, or 8.3 percent from 1995 to 1996,
compared to the 7.2 percent growth recorded
from 1994 to 1995. Total tax Hability increased
1 1 .6 percent to $693.0 billion. Several
components of AGI showed sizable increases for
1996: taxable IRA distributions increased 22.0
percent; capital gain distributions reported on
Form 1040 increased 60.1 percent; and net
capital gain less loss increased 47.5 percent.
This report is divided into six sections.
Section 1 explains the requirements for filing,
changes in the law for 1996, and the 1979
Income Concept. Section 2 describes the sample
of individual income tax returns upon which the
statistics are based. Section 3 contains tables of
detailed aggregate statistics on individual tax
returns. Section 4 provides explanations of the
terms used in the tables. The tax forms appear in
Section 5, and Section 6 contains a subject index.
Individual Returns 1996
Table A--Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990
Dollars'
jAil figures are esumates based on samples-money amounts are in thousands of dollars)
Footnotes at eno of table
Cun-ent dollars
Item
Percent cnange.
1992
1993
1994
1995
1996
lysD to labo
(1)
(2)
(3)
(4)
(5)
(6)
AJI returns'
113,604,503
114,601,819
66,358,259
115,943,131
66.390.696
118,218,327
64,774,724
120,351,208
66,264,999
1.8
Form 1 040 returns
65.870,679
2.3
Eieciron.caiiy filed returns
3.412.727
3.858.800
3.562,384
4,130,001
4.905,975
18.8
Forrn 1040A returns
28.768.327
27.850,427
26,051,305
24,463,262
24.579.173
0.5
Eleclronically filed returns
7.266,419
7.707.100
5,639,602
5,975,664
7.083.225
18.S
Form 1040EZ returns
18,965,496
20.393.132
20,507.577
21,644,177
21.196,154
-2.1
Electronically filed returns
1,825,658
2.524.937
2.700,590
4,618,555
7,102,740
6,964,704
50.8
Form 1 040PC returns
4,770,221
4.215.400
2,993,313
8,310.882
17.0
Salaries & wages
Number of returns
96,263,895
98,003,356
99,356,244
3,026,777,706
101,138,551
3,201,456,569
102.748.874
1.6
Amount
2,805,703,266
2,892,120,390
3.376!871 545
5.5
Taxable interest received
Number of returns
67,280,674
65,233,312
65,340,012
67,028,830
67.159,338
0.2
Amount
162,343,280
131,140,527
126,169,276
154780i536
165,672,664
7.0
Tax-exerrpl interest
Number of returns
4,453.458
4,691.129
5.061,511
5,006.129
5.000.839
-0.1
45.728.471
46,459,032
48.296,834
48.518.428
48.216,666
-0.6
Dividends m AGI
Number of returns
23.715.100
24,690,816
25.235.082
26.214.195
27.709.581
5.7
Amount
77.925.720
79,728,631
82 410 237
94.592.325
104!254!986
10.2
State income lax refund
W& i^ 1 \J,^\^ 1
Number of returns
16.769.415
17,272,312
17,771,636
18,261,317
18.352,665
0.5
Amount
10.190.421
11,237,850
11,853,690
12,235,548
12.751,223
4.2
Alimony received
Number of returns
466.532
418,739
421,716
427,060
4.339,781
415.593
-2.7
Amount
4.606.142
4,208,182
4,397,932
4.592.121
5.8
Business or profession net income, less loss
Number of returns
15,320,466
15.633.049
15,944,127
16.172.851
16.735,827
3.5
Amount
154.002.154
155.704.680
166,203,589
169.343,327
176,903,956
4.5
Net capital gam in AGI less loss
Number of returns
13.352,724
14.465,599
14,808,542
139,544,718
15,284,562
166.758,085
16,636,286
245,960,751
8.8
Amount
116,393,768
141,576,763
47.5
Capital gam distnbutions reported on Form 1040
Number of returns
3,137,878
3,942,860
4,014,164
4,678,363
5,428.435
16.0
Amount
1,835.768
2,595,138
2.743,634
3,667,121
5,856.183
60.1
Sales 01 prupony otner man capital assets, net
gam less loss
Number of returns
1,684,241
1,705,943
1,774,653
1,777,233
1.822.036
2.6
■2.654.106
-3.825,285
-3,188,731
-3.010,038
-2.284.494
24.1
Total IRA distnbutions
Number of returns
5.565.393
55.637.677
5,130,514
48,717,807
5,502,525
55,312,555
5,868,634
59,840,199
6.456.820
70,006,464
10.2
Amount
17.0
Taxable IRA distnbutions in AGI
Number of returns
4.444,823
4,382.772
4,777,297
5,255,882
5,831.146
10.9
Amount
26,273,246
27.080,640
33,106,103
37,316,169
45.538.743
22.0
Total pensions S annuities
Number of returns
18,752,298
18,534,595
19,063,270
19,778,915
20.675,450
4.5
Amount ,
262,505,637
270,507.408
288,967.847
311.264,612
344.907.107
10.8
Taxable pensions & annuities in AGI
Number of returns
17,676,445
17,441,114
194,014,034
17 893.606
18 414 601
19.272,307
238,786,811
4.7
Amount
186,491,698
205.442.984
221,053,045
8.0
Rents royalties partnerships estates
trusts etc
Number of returns
13,593,119
13,778,329
13,995,757
14,158,755
14,371,186
1.5
Amount
101,267,900
110,852,259
135,860,869
148,999,462
175,060.227
17.6
Farm net income less loss
Number of returns
2,288,218
2,272,407
-3,666,447
2,242,324
2,219,244
-7,849,640
2,188,025
-7,111,985
-1.4
Amount
-2536 007
-7,378,101
9.4
Unemployment compensation in AGI
Number of returns
10,309,533
9655,286
8.530.794
7,986,322
7,995,015
0.1
Amount
31,393,169
27,686,208
20.285.055
19,336,423
19,326,824
■0.0
Social security benefits (received)
Number of returns
10,783,342
10,412,635
10.040.115
10,292,449
10,961,473
6.5
Amount
111,289,205
112,359,437
112.332.115
119,291,657
130,679,153
9.6
Taxable social security benefits in AGI
Number of returns
5,535,811
5.688,191
5,891,912
6,598,033
7,365,955
11.6
Amount
23,139,399
24.649.668
38.639.292
45,715,361
53,203,171
16.4
Foreign earned income exclusion '
Number of returns
252,629
243.928
257.240
266,129
279,004
4.8
Amount
11,166,790
10.657.053
11,096,943
12,284,936
11.982,678
-2.6
Introduction and Changes in Law
Table A-Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990
Dollars--Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Currant dollars
Item
1992
1993
1994
1995
1996
Percent change,
199510 1996
(1)
(2)
(3)
(4)
(5)
(6)
Net operating loss '
Number of returns
351.037
42,117.716
5,256,347
21,502,493
113,475,772
3,664,593,805
4,036,901
6,191,865
1,837,085
2,504,195
12,206,670
11,540,330
2.825,883
1.367,088
919.187
7,592.136
905.383
153.086
680.281
5.513.598
3.374
52.785
Ha.BB3
549,171
17,170,925
35,464,254
3,629,129,550
32,540,614
481,945,631
80,072,236
366,533,607
80,072,236
355,222,745
10,643,118
11,310,862
102.105.105
2.853,414,748
230,547,002
523.042.222
90.717.400
2.395,695,907
90,623,988
481.900.611
121.579
730.262
90.633.192
482.630.873
5.980.219
2.527.188
240.144
51.120
1.068.776
2.047.275
367.330
44.021.921
5.225.702
19.639.891
114.524.280
3.759,964.153
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
691,586
105,227
628,100
5,305,227
2,479
17,248
1U3,BU1
540,601
17,179,519
36,624,273
3,723,339,880
32,821,464
490,403,708
80,840,916
382,134,445
80,840,916
370,905,395
10,547,983
11.229.050
102,468.642
2,925,681,033
232,920,023
540,540,132
90,831,069
2,453,542,706
90,737,061
508,359,262
73,274
534,701
90,754,509
508,893,963
6,090,070
2,559.319
223,053
49,019
1,292,596
2,217,865
431,277
47,045.252
5.453.748
21.915.214
115.831.790
3,946,621,274
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
636,445
137,032
639,000
5,513.611
4.312
50.994
981,245
17,859,335
39,103,321
3,907,517,953
33,017,754
493,654,068
81,947,182
397,106,389
81,947,182
385,027,102
10,621,983
12,079,287
104,288,562
3,092,849,174
232,716,396
562,559,033
92,793,239
2,597,980,066
92,689,014
540,938,022
100,985
633,313
92,701,755
541,571,335
6,011,648
2.525,652
222.358
46.601
1.545.691
2.308,948
505.303
49,330,982
4,623,440
15,518,117
118,113,441
4,230,493,192
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
803,838
203,861
567.947
5.225.564
5.765
114.619
12b.323
860.329
18.208.887
41.139.577
4.189.353.615
34.007.717
527.374.034
83.222.737
413.584.632
83.222.737
401.265,344
10,809,600
12,319,288
106,211,028
3,326,498,893
237,164,486
584,509,487
94,612,292
2,813,826,386
94,482,512
595,744,087
65,179
424,567
94,497,909
596,168,654
5,964,253
2,517,962
251,524
48,028
1,730,566
2,965,313
503,913
49,749,182
4,698,360
16.741,080
120,289.122
4.578,621,425
3,970,788
6,207,337
1,663.101
2.420.197
13.204.164
14.044.148
3.147.032
2.785.382
1.079.413
8.979,382
708.631
167.528
597.157
5.668.169
4.055
75.059
liiU.Sbl
618.170
18,424,901
42,646,933
4,535,974,492
35,414,589
572,541,293
83,996,917
426,102,973
83,996,917
412,808,983
11,042,761
13,293,990
107,919,330
3,615,875,867
238,626,393
598,860,677
96,576,755
3,089.667.389
96.513.834
666.575.498
36.237
148.670
96.522.237
666.724.167
5,974,146
2,531,383
168,012
31,836
2,105,799
3.538,835
■0.3
0,8
Ottier income, net gam less loss '
Number of returns
1.6
7.9
Total income net gam less loss
Number of returns
Amount
Pnmary taxpayer IRA adjustment
Number of returns
1.8
8.2
2.1
4.4
Spouse IRA adjustment
0.1
1.1
One-half of self -employment tax
Number of returns
Amount
Self-employed health insurance
Number of returns
2.8
5.3
4.5
Amount
7.1
Keogh retirement plan
Number of returns
Amount
Forfeited interest penalty
Number of returns
Amount
Alimony paid adjustment
Number of returns
4.6
2.8
-11.8
-17.8
5.1
8.5
Foreign housing deductions
•29.7
Amount.
Other adjustments
-34. S
-4.8
Amount
Total statutory adjustments
Number of returns
Adjusted gross income or loss (AGI)
Amount
Total Itemized deductions
Number of returns .^ .,..
-28.1
1.2
3.7
8.3
4.1
8.6
Total standard deduction
Number of returns
0.9
3.0
Basic standard deduction
0.9
Amount
Additional standard deduction
2.9
2.2
7.9
AGI less deductions
Number of returns
1.8
Amount
8.7
0.6
Exemption amount
Taxable income
Number of returns
2.S
2.1
9.8
Tax from table, rate schedules, etc.
Number of returns
2.1
Amount
Additional taxes
Number of returns
11.9
■44.4
Amount
Income lax before credits
-86.0
2.1
11.8
Cniio care credit
Number of returns
Credit for elderly or disabled
0.2
0.5
-33.2
Amount
-33.7
Foreign tax credit
Number of returns
21.7
19.3
Footnotes at end of table
Individual Returns 1996
Table A--Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars)
Current dollars
Item
1992
1993
1994
1995
1996
Percent change,
199510 1996
(1)
(2)
(3)
(4)
(5)
(6)
General business credit
Number of returns
Atvounl
Pnor year minimum lax credit
Number of returns
Amount
Total credits '
Number of returns
Amount
Income tax less credits^
Number of returns
252,151
574.633
63.316
283,960
7,627,557
5,690,280
90,075,274
476,940593
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
503.096,005
97,535.602
407,463,612
12,783,008
113,747,377
14,096.575
13,027.917
1.152.117
9,947,890
932,687
846,175
33,198
109,013
638.306
171,046
106,046,359
545,313,031
80,991.062
92,047.931
77,840969
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
10316
93,330,455
530,328,396
98,688,932
426.405.232
12,379,549
116,326,360
15,117,389
15.636.762
1,167,281
11,830005
897.355
925.295
51,004
63,897
684,651
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
376,658
8.120873
6.141.494
92,092,322
535,429,841
12,748,808
26,227,746
368.964
2.212.094
7.280
34.696
347,712
33,599
2,832,705
1,501.808
220,447
75,243
95,432,579
566,560681
100436,904
460.687.479
12,083.839
115,983,568
19,017.357
21.105,158
1.249.234
19,762,634
930.953
935.083
30165
44,384
575,317
157,098
109,152,732
618,682,380
85,089,436
112,924,413
82,136,645
98,539,563
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
2,290.578
7.416
51.517
267,801
43,651
3,039.096
1,780.113
193,751
124,693
97,461,757
620965,863
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
866,106
297,511
742.891
117.414
669,545
8.583.103
7,740814
96,051,501
668,983,353
13,217,169
28,094,894
477.898
2,812.746
12.207
70167
286,946
32.100
3,434.814
2.189,148
192,014
91,737
99,665.343
693,027,778
104,213.605
533,284.434
12,333.764
141,571.020
19,463,836
28.825.258
1.422,648
32.447.235
1,178.757
1.313.451
87,976
60,178
613.815
108.650
112.926.241
737.610,226
86,492,206
128,964,442
83,668,927
111,680967
3,862.330
17,283,475
30,601,619
85,337,201
5.530,812
966,207
11.2
5.7
10.2
42.8
3.9
12.3
2.2
Amount
Self-employment tax
11.8
2.9
Amount
$.3
Alternative minimum tax
Number of returns
Amount
15.4
22.8
Recapture taxes
Number of returns
Amount ,.
Social secunty. Medicare tax on tip income
not reported
64.6
36.2
7.2
Amount
Tax on qualified retirement plans
Number of returns . . .
-26.5
13.0
Amount ...
23.0
Advanced earned income credit payments
Number of returns
-0.9
Amount .,.,
Total tax liability' '
Number of returns
-26.4
2.3
Amount
Income lax withheld
Number of returns
Amount
Estimated lax payments
Number of returns
11.8
1.7
7.8
3.8
Amount
Earned income credit'
Number of returns
15.6
0.7
Amount
Payment with an extension request
Number of returns
Amount
Excess social secunty tax withheld
Number of returns
Amount
Other payments
Form 2439
Number of returns
Amount
11.1
3.9
30.2
14.1
21.5
109.1
•10.8
Form 4136
Number of returns
-1.1
-12.2
Total payments
Number o( returns
1.6
Amount
10.1
Overpayment, total
Number of returns
Amount
Overpaymeni refunded
Number of relums
Amount
1.3
8.0
1.1
6.8
Refund credited to next year
Number of returns
Amount
Tax due at time of filing
Number of returns
Amount
6.2
16.8
2.9
19.9
Tax penally
Number of relums
6.8
Amount
11.6
Footnotes at end of table
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990
Dollars-Continued^
(All figures are estimates based on samples-money amounis are in thousands of dollars]
Constant 1990 dollars '
Item
Percent change.
1992
1993
1994
1995
1996
iMsoto isao
(7)
(8)
(9)
(10)
(11)
(12)
All returns*
113,604,503
114,601,819
115,943,131
118,218,327
120,351,208
1.8
Form 1040 returns
65,870,679
66,358,259
66,390,696
64,774,724
66.264.999
2.3
Electronically filed returns
3.412.727
3,858.800
3,562,384
4,130,001
4.905.975
18.8
Form 1 040A returns
28,768.327
7.266.419
27,850.427
7.707.100
26,051.305
5.639,602
24,463.262
5,975,664
24.579.173
7.083.225
0.5
Electronically filed returns
18.5
Form 1040EZ returns
18.965.496
20,393.132
20.507,577
21,644.177
21,196.154
-2.1
Electronically filed returns
1.825.658
2.524.937
2,700,590
4,618,555
6,964.704
50.8
Form 1040PC returns
4.770.221
4.215.400
2,993,313
7,102.740
8.310.882
17.0
Salanes & wages
Number of returns
96.263.895
98,003,356
99,356,244
101.138.551
102.748.874
1.6
Amount
2,614.821.310
2.614,937,061
2,669,116,143
2,745.674.587
2.814.059.621
2.5
Taxable interest received
Number of returns
67.280,674
65.233.312
65.340,012
67,028.830
67,159,338
0.2
Amount
151.298.490
118.571.905
111,260,384
132,744,885
138,060,470
4.0
Tax-exempt interest
Number of returns
4,453.458
4,691.129
5,061.511
5,006,129
5,000,839
•0.1
Amount
42.617,401
42.006,356
42.589.801
41,611,002
40.180,555
-3.4
Dividends in AGl
Number of returns
23.715.100
24.690,816
25,235,082
26.214,195
27,709.581
5.7
Amount
72.624.157
72.087,370
72,672,167
81.125,493
86,879.155
7.1
State income lax refund
Number of returns
16.769.415
17.272.312
17,771,636
18.261,317
18,352.565
0.5
Amount
9.497.130
10.160,805
10,452,989
10.493,609
10.626.019
1.3
Alimony received
Number of returns
466,532
4,292,770
418,739
3,804.866
421,716
3,878,247
427,060
3.721.939
415,593
3,825.768
-2.7
Amount
2.8
Business or profession net income, less loss
Number of returns
16.320466
15,633,049
15,944,127
16.172.851
16,735,827
3.5
Amount
143.524,841
140,781.808
146,564,011
145.234.414
147,419.963
1.5
Net capital gain in AGl less loss
Number of returns
13,352,724
14,465.599
14,808.542
15,284,562
16.636.286
8.8
Amount
108.475,087
128.007.923
123.055,307
143.017,226
204.967.293
43.3
Capital gam distnbutions reported on Form 1040
Number of returns
3,137,878
3,942,860
4,014,164
4.678.363
5.428.435
16.0
Amount
1.710,874
2,346,418
2,419,430
3,136.467
4,880.153
55.6
Sales of property other than capital assets, net
gam less loss
Number of returns
1,684,241
-2,473,538
1,705,943
-3,458,666
1,774,653
-2.811.932
1.777,233
-2,581,508
1,822.036
-1,903,745
2.5
Amount
26.3
Total IRA distnbutions
Number of returns
5,565,393
5,130,514
5.502.525
5,858,634
6,456,820
10.2
Amount
51.852,448
44,048,650
48.776.504
51,320,925
58,338,720
13.7
Taxable IRA distributions in AGl
Number of returns
4,444,823
24.485.784
4,382,772
24,485,208
4.777.297
29.194,094
5,255,882
32,003,575
5,831,146
37,948,953
10.9
Amount
18.6
Total pensions & annuities
Number of returns
18,752,298
18,534,595
19,063,270
19,778,915
20,675,450
4.5
Amount
244,646,446
244.581,743
254,821,735
266,950,782
287,422,589
7.7
Taxable pensions & annuities in AGt
Number of returns
17,676,445
17,441,114
17,893,606
18,414,601
19,272,307
4.7
Amount
173.804.006
175,419,561
181,166,653
189,582,371
198,989,009
5.0
Rents royalties, partnerships, estates.
injsts, etc
Numt}er of returns
13.593.119
13,778,329
13.995,757
14,158.755
14,371,185
1.5
Amount
94,378,285
100,228.082
119.806,763
127,786,846
145,883.523
14.2
FafTT> -let mcome less loss
Number of returns
2,288,218
2,272,407
2,242.324
2,219,244
2.188.025
-1.4
Amount
-2,363,473
-3,315.052
-6,506,262
-6.732,110
-5.926.654
12.0
Unemployment compensation in AGl
Number of returns
10,309.533
9.655.286
8,530,794
7,985.322
7.995.015
0.1
Amount . . .
29,257,380
24,942.322
17,888,056
16.583.553
16,105,687
-2.9
Social secunty benefits (received)
Number of returns
10.783,342
103,717,805
10,412.635
101,590.811
10,040.115
99,058,302
10.292.449
102.308,454
10,961,473
108,899,294
6.5
Amount
6.4
Number of returns
5,535,811
5,688,191
5,891,912
6,598.033
7,365,955
11.6
Amount
21,565.144
22,287,222
34,073.450
39,206.999
44,335,976
13.1
Foreign earned income exclusion '
Number of returns
252.629
10.407,074
243,928
9,635,672
257.240
9,785,664
266.129
10.535.965
279,004
9,985,482
4.8
Amount
-5.2
Foomoies at end of table
Individual Returns 1996
Table A-Selected Income and Tax Items for Selected Years, 1992-1996, in Current and Constant 1990
Dollars-Continued'
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Constant 1990 dollars
Hem
Percent change.
1992
1993
1994
1995
1996
199610 1996
(7)
(8)
(9)
(10)
(11)
(12)
Nei operating loss '
Number of returns
Amount
351,037
39.252,298
367,330
39.802,822
431.277
41.486.113
506,303
42,307.875
503,913
41,457,662
-0.3
-2.0
Other income net gam less loss '
Number of returns
5.256,347
20.039,602
113,475,772
3,415,278.476
5,225,702
17,757,587
114,524,280
3,399,605,925
6.453,748
19,325,586
115,831.790
3.480,265,674
4,623.440
13.308,848
118,113,441
3,628,210,285
4,698,360
13,960,900
120,289,122
3,815,517,854
1.6
4.8
Total income, net gam less loss
Number of returns ,
Amount
1.8
5.2
Primary taxpayer IRA adjustment
Number of returns
Amount
4,036.901
5,770.610
3.998.976
6.470.410
3.902,183
5,268.287
3,889,674
5,098,332
3,970,788
5,172,781
2.1
1.5
Spouse IRA adjustment
Number of returns
Amount
1,837.085
2,333,626
1.799.919
2,239.716
1,707,974
2,129,218
1,661,103
2,052,623
1,663,101
2,016,831
0.1
-1.7
One-half ot self-employment tax
Number of returns
Amount
12,206,670
10,755,200
12,486,990
10,729,789
12,734,763
11,556,262
12,849,084
11.442,376
13.204,164
11,703,457
2.8
2.3
Self-employed health insurance
Number of returns ,, . . .
2,825,883
2,944,725
1,483,167
3.011,145
3.147 032
4.S
1,274.080
919,187
7,075,616
1.899.850
947,949
7,378.110
1.043,770
995.844
7,226,356
2.230,828
1,032,102
7,490,690
2.321.152
1.079.413
7,482.818
4.0
Keogh retirement plan
Number of returns
Amount.
4.6
-0.1
Forfeited interest penalty
Number of returns
Amount
905,383
142,671
691,586
95,142
636,445
120,840
803,838
174,838
708.631
139.607
-11.8
-20.2
Alimony paid adjustment
Number of returns
Amount
680,281
5,138,488
628,100
4,796,769
639,000
4,862,091
667,947
4,481,616
697,167
4,723,474
5.1
5.4
Foreign housing deductions
Number of returns
Amount
3,374
58.326
2.479
15.595
4,312
44,968
5,765
98,301
4,055
62,549
•29.7
•36.4
Other adjustments
Number of returns
Amount
88,883
606,819
103,801
488,789
125,020
865,295
126.323
737,846
120,661
515,142
-4.6
-30.2
Total statutory adjustments
Number of returns
17.170,925
33.051,495
3,382,226,980
17,179,619
33,114,171
3,366,491,764
17,859,335
34,482,846
3.445,783,027
18.208.887
36,282.856
3,592,927,629
18,424,901
35,539,111
3,779,978,743
1.2
Amount
0.7
Adjusted gross income or loss (AGI)
Amount
5.2
Total Itemized deductions
Number of returns
Amount
32,540,614
449,157,158
32,821,464
443,402,991
33,017.754
435,321.048
34.007,717
452,293,340
35,414,589
477.117.744
4.1
S.S
Total standard deduction
Number of returns
Amount
80,072,236
341,597,024
80,840,916
345,510,348
81.947,182
350,182.001
83,222,737
354,703,801
83,996,917
355,085,611
0.9
0.1
Basic standard deduction
Number of returns
Amount
80,072,236
331,055,680
80,840.916
336,367,500
81.947,182
339,630.072
83,222.737
344.138,374
83,996,917
344,007,485
0.9
-0.0
Additional standard deduction
10,643,118
10,541,344
10,547,983
10,162,848
10,621,983
10,661.929
10,809,600
10,565,427
11.042.761
11,078.325
2.2
Amount
4.9
AG! less deductions
Number ot returns
Amount
102,105,106
2,659,286.81 1
102,468,642
2.646,281,223
104,288.562
2,727.380,224
106,211,028
2.852,915,003
107,919,330
3,013,229,889
1.6
6.6
Number of exemptions
Exemption amount
230,647.002
487,457.802
232.920.023
488.734.297
232,716.395
496.083,803
237,164,486
601,294,686
238,526,393
499,050,564
0.6
-0.4
Taxable mcome
Number of returns
Amount
90,717,400
2,232,708,208
90.831.069
2,218,393,043
92,793,239
2,290,987,713
94,612,292
2.413.230,177
96,576,755
2.574.722,824
2.1
6.7
Tax from table rale schedules, etc
Amount
90,623,988
449,116,201
90,737,061
469,637,669
92,689,014
477,017,666
94,482,512
510,929,749
96.613,834
555.479,682
2.1
8.7
Additional taxes
Number of returns
121.579
680.580
73.274
483.455
100,986
558,477
65,179
364,123
36,237
123,892
■44.4
Amount
-66.0
Income tax before credits
Number of returrn
90,633.192
449,795,781
5,980,219
2.355.254
240,144
47,642
90.754.509
460.121,124
6.090.070
2.314.032
223.053
44.321
92,701.755
477.576,133
6,011,648
2,227,206
222,358
41,094
94,497,909
511,293,871
5,964,263
2,169,487
261.524
41,190
96,522,237
555,603,473
5,974,146
2,109,486
168,012
26,530
2.1
Amount
8.7
Child care credit
Number of returns
Amount
Credit for elderly or disabled
Number of returns
Amount
0.2
•2.3
-33.2
-3S.6
»-0'enjr lax credit
Nuinoei ur 'etums
Amount
1,068,776
1,907,992
1.292.596
2.005.303
1.545.691
2,036 109
1.730.566
2,543,150
2,105.799
2,949,029
21.7
16.0
Footnotes at end of labia
Introduction and Changes in Law
Table A-Selected Income and Tax Items for Selected Years, 1992-1996, 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
1992
1993
1994
1995
1996
Percent change,
1995 to 1996
(7)
(8)
(9)
(10)
(11)
(12)
General business credit
252,151
535,539
63,316
264,641
7,627,557
5,303,150
90,075,274
444,492 631
12,243,336
21,579,527
287,183
1,264,737
4,433
25,706
306,218
62,887
3,045,980
1,420,911
2i',599
14,349
93,088.694
468.867.665
97.535.602
379.742.416
12.783.008
106.008.739
14.096,575
12.141.582
1.152.117
9,271.100
932.687
788,607
33,198
101,596
638,306
159,409
106,046,359
508,213,449
80,991,052
85,785,583
77,840,969
73,513,085
4,863,373
12,272,499
29,035,574
46,981,716
4,555,184
541,916
255,132
522,879
60,158
231,772
7,928,776
5,297,009
90,175,136
454,824,115
12,501,349
21,477,049
334,615
1,856,049
9,699
27,137
280,979
33,790
2,673,956
1,259,401
35,196
9,327
93,330,455
479,501,262
98,688,932
385,538,184
12,379,549
105,177,541
15,117,389
14,047,705
1,167,281
10,696,207
897,355
836,614
51,004
57,773
584,651
140,433
107,125,726
523,959,703
82,403,149
89,398,776
79,275,446
76,651,780
4,624,588
12,746,996
28,637,871
45,507,143
4,972,115
566,808
301,244
608,499
77,133
332,062
8,120,873
5,415,780
92,092,322
472,160,354
12,748,808
23,128,524
368,964
1,950,700
7,280
30,508
347,712
29,629
2,832,705
1,324,346
220,447
66,352
95,432,579
498,730,759
100,436,904
406,249,981
12,083,839
102,278,279
19,017,357
18,611,250
1,249,234
17,418,549
930,953
824,588
30,165
39,139
575,317
138,534
109,152,732
545,575,291
85,089,436
99,580,611
82,136,645
86,895,549
4,347,767
12,685,063
27,639,693
53,357,990
4,707,696
621,910
267,527
602,835
106,592
402,020
8,263,198
5,912,917
94,020,926
505,380,954
12,850,372
22,880,668
414,106
1,964,473
7,416
44,183
267,601
37,437
3,039,096
1,526,684
193,751
106,941
97,461,757
532,560,774
102,436,220
424,943,527
11,903,592
105,050,816
19,334,397
22,260,356
1,368,994
21,380,226
1,033,189
927,491
42,037
57,875
519,653
106,188
111,098,864
574,726,479
85,348,771
102,454,649
82,744,440
89,654,699
3,671,556
12,799,950
29,734,331
61,023,169
5,177,201
734,225
297,511
619,076
117,414
557.954
8.583.103
6.450.678
96,051,501
549,152,794
13,217,169
23,412,412
477,898
2,343,955
12,207
58,473
286,946
26,750
3,434,814
1,824,290
192,014
76,448
99,665,343
577,523,148
104,213,605
444,403,695
12,333,764
117,975,850
19,463,836
24,021,048
1,422,648
27,039,363
1,178,757
1,094,543
87,976
50,148
513,815
90,542
112,926,241
614,675,188
86,492,206
107,470,368
83,668,927
93,067,473
3,862,330
14,402,896
30,601,619
71,114,334
5,530,812
796,006
11 2
27
Prior year minimum tax credit
Number of returns
10 2
Total credits '
Number of returns
3,9
9 1
income tax less credits'
Number of returns
Amount
Self-employment tax
Number of returns
Amount
Alternative minimum tax
Number of returns
2.2
8.7
2.9
2.3
154
19 3
Recapture taxes
Amount
Social security. Medicare tax on tip income
not reported
Number of returns
32.3
7,2
•28 5
Tax on qualified retirement plans
Amount , ,
13.0
19 5
Advanced earned income credit payments
Number of returns
Amount
Total tax liability
Number of returns
Amount
-0.9
-28.5
2.3
84
Income tax withheld
Number of returns
1 7
Amount
46
Estimated tax payments
Number of returns
Amount
Earned income credit'
Number of returns
3.6
12,3
0 7
Amount ,
7 9
Payment with an extension request
Amount
Excess social security tax withheld
Number of returns
26.5
14 1
Amount
18 0
Other payments
Form 2439
Number of returns
109 3
Form 4136
Number of returns
-1 1
Amount
•14 7
Total payments
Number of returns
1 6
Amount
Overpayment, total
Number of returns
Amount
Overpayment refunded
Number of returns
7.0
1.3
4.9
1 1
Amount
3 8
Refund CTedited to next year
Amount
12 5
Tax due at time of filing
Number of returns
Amount
Tax penalty
Number of returns
2.9
16.5
6.8
8.4
Amount
' All Items correspond to the Form 1040 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 aedit and "other credits" not tabulated here
Total tax lability 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
' Inflation-adjusted data were calculated using the consumer price index in the "Economic Report of the President " February
1996CPI-U = 156 9: 1995 CPI-U = 152 4; 1994 CPI-U = 148 2, 1993 CPI-U = 144 5 1992 CPI-U = 140 3
• all returns for 1995 includes 233.424 Form 1040T returns
ncluded in table A The value can be found in table 3 3
1996. Table B-59. based on 1990=100 when 1990 CPI-U =
130 7
Individual Returns 1996
Figure 1 -General Filing Requirements
Marital Status
Filing Status
Age
Gross Income
Single (including divorced and
legally separated)
Single
under 65
65 or older
$6,550
$7,550
Head of household
under 65
65 or older
$8,450
$9,450
Married with a child and living
apart from spouse during the last
SIX months of 1996
Head of household
under 65
65 or older
$8,450
$9,450
Married and living with spouse at
the end of 1996 (or on the date
spouse died)
Married, joint return
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$11,800
$12,600
$13,400
Married, separate return
any age
$2,550
Married, not living with spouse at
the end of 1996 (or on the date
spouse died)
Married, joint or separate return
any age
$2,550
Widowed In 1994 or 1995 and not
remarried in 1 996
Single
under 65
65 or older
$6,550
$7,550
Head of household
under 65
65 or older
$8,450
$9,450
Qualifying widow(er) with
dependent child
under 65
65 or older
$9,250
$10,050
Requirements for Filing
The filing requirements for Tax Year 1996
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 status in Figure
1 . If the taxpayer could be claimed as a
dependent by another person (such as a parent).
Figure 2 was used to determine the necessity for
filing.
In addition to the general filing requirements,
an individual was obligated to file a return for
Tax Year 1996 if he or she:
1. was liable for any of the following taxes:
• social security or Medicare tax on
unreported 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
arrangement (IRA) or a qualified retirement
plan;
• tax fi-om the recapture of investment
credit or low-income housing credit;
Introduction and Changes in Law
Figure 2. -Filing Requirements for Children and Other Dependents
If someone (such as a parent) can claim the individual as a dependent, and any of the four conditions listed below 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 $2,550 or more, he or she generally could not be claimed as a dependent unless
the individual was under age 19 or under age 24 and a full-time student.
1. Single dependents under 65 must file a return if-
Unearned
income was:
$1 or more
$0
and
The total of that income plus
earned income was:
more than $650
more than $4,000
2. Single dependents 65 or older or blind must file a return if-
• Earned income was more than $5,000 ($6,000 if 65 or older and blind), or
• Unearned income was more than $1 ,650 ($2,650 if 65 or older and blind), or
• Gross income was more than the total of earned income (up to $4,000) or $650, whichever is larger, plus $1,000
($2,000 if 65 or older and blind).
3. Married dependents under 65 must file a return If-
• Earned income was more than $3,350, 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. Married dependents 65 or older or blind must file a return if-
• Earned income was more than $4,150 ($4,950 if 65 or older and blind), or
• Unearned was more than $1 ,450 ($2,250 if 65 or older and blind), or
• Gross Income was more than the total of earned income (up to $3,350) or $650, whichever is larger, plus $800
($1 ,600 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 advanced 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
employer social security taxes.
Data shown in this report include individuals
who were not required to file tax returns, but did
so for any of a number of reasons. For example,
an individual might have filed a return to obtain a
refiand of tax withheld, or take advantage of the
earned income credit.
Changes in Law
Major changes in effect for Tax Year 1996
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 1996
Earned Income Credit
The income eligibility level and amount of
credit for 1996 was adjusted for inflation. If a
taxpayer's "earned income" and adjusted gross
income for 1996 were both less than $25,078 and
the taxpayer had one qualifying child living with
them, the credit could be as much as $2,152. If
the taxpayer had two or more qualifying children
living with them and had earned income and AGI
less than $28,495, the credit could be as much as
$3,556. For those taxpayers with no qualifying
children and had earned income and AGI less
than $9,500, the credit could be as much as $323.
The definition of AGI used for the earned
income credit was modified for 1996. Modified
AGI did not include the losses fi-om sales of
capital assets, estates and trusts, rents and
royalties, and 50 percent of business losses. For
1 996, there was also added a new eligibility
requirement for the EIC. Taxpayers with
investment income totaling more than $2,200
were not eligible to receive the EIC. Investment
income included interest (taxable and tax-
exempt), dividend income, and capital gain net
income.
The Personal Responsibility and Work
Opportunity Reconciliation Act of 1996
authorized the IRS to use mathematical error
procedures when a taxpayer claimed the EIC but
omits or uses an invalid social security number
for the taxpayer, spouse, or qualifying child. In
the case where a taxpayer used an invalid social
security number or omitted one they were not
given the EIC. The taxpayer had 60 days to
provide a valid social security number.
Exemption Amount
Indexing for inflation allowed a taxpayer to
claim a $2,550 deduction for each exemption to
which he or she was entitled for 1996, an
increase over the $2,500 allowed for 1995. The
AGI threshold for the limitation of exemption
amounts was also indexed for inflation,
increasing fi-om $1 14,700 to $1 17,950 for single
filers; $172,050 to $176,950 for married persons
filing jointly and surviving spouses; $143,350 to
$147,450 for heads of household; and $86,025 to
$88,475 for married persons filing separately.
The phase out of the deduction for exemptions
was completed at AGI levels above $240,450 for
single filers; $299,450 for married persons filing
jointly and surviving spouses; $269,950 for
heads of household; and $149,725 for married
persons filing separately. Above these levels, no
deduction for exemptions was allowed.
The Small Business Job Protection Act of
1 996 gave the IRS the authority to use
mathematical error procedures when a taxpayer
claimed an exemption for a child but does not
provide a valid social security number. The
exemption was disallowed and the taxpayer had
60 days to provide a valid social security
number.
Itemized Deductions
If a taxpayer's AGI was greater than
$1 17,950 ($58,975 if married filing separately),
his or her itemized deductions may have been
limited; the threshold was increased fi-om
$1 14,700 ($57,350) for 1995, 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 itemized
deductions were reduced by the smaller of: (a) 80
percent of the non-exempt deductions, or (b) 3
percent of the amount of AGI in excess of the
limitation threshold.
Self-employment Tax
The ceiling on taxable "self-employment
income" was raised for 1996, to $62,700 for the
social security portion (12.4 percent) of the self-
employment tax. The limit was $61,200 for
1995. Also, all "net earnings" of at least $400
($108.28 for church employees) were subject to
the (2.9 percent) Medicare tax portion. (Self-
employment taxes and Medicare taxes are
reflected in the statistics for "total tax liability.")
Introduction and Changes in Law
11
Social Security Numbers
Taxpayers were required to provide the social
security number of each dependent claimed on
their tax return and for each qualifying child
listed on the Schedule EIC, unless the child was
bom in December 1996.
Standard Deduction
The standard deduction increased for 1 996 as
a result of inflation indexing. For single filers,
the standard deduction rose from $3,900 to
S4,000; for married persons filing jointly or
surviving spouses, from $6,550 to $6,700; for
married persons filing separately, from $3,275 to
$3,350; and for heads of household, fi-om $5,750
to $5,900. The basic standard deduction claimed
by filers who were dependent children of other
taxpayers remained $650 for 1996. Taxpayers
who were age 65 or over or blind could claim an
additional standard deduction amount of $800 or
$ 1 000, 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 available from Federal income tax
returns, AGI, was designed to facilitate tax
administration, and its definition has changed
over time to reflect modifications to the Internal
Revenue Code. Tax laws of the 1980's (the
Economic Recovery Tax Act of 1981, the Tax
Equity and Fiscal Responsibility Act of 1982, the
Tax Reform Act of 1984, and the Tax Reform
Act of 1986) made significant changes to the
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
legislafionofthe 1980's.
The result was a retrospective income
definition known as the 1979 Income Concept,
reflecting a base period from 1979 through 1986.
It was calculated using only data available from
individual income tax returns. By using the same
income items in the calculation each year, its
definition was consistent throughout the base
years. In addition, this retrospective income
definition could be used in future years to
compare income by continuing to include the
same components that were common to all years.
The calculation of the 1979 Income Concept
is shown in Figure 3. Several items partially
excluded from AGI for the base years were fully
included in this new income measure, the largest
of which was capital gains. The full amount of
all capital gains, as well as all dividends and
unemployment compensation, was included in
the income calculation. Total pensions,
annuifies, IRA distributions, and roll-overs were
added, including the non-taxable portions that
were excluded from AGI. Social security
benefits were omitted because they were not
reported on tax returns until 1984. Also, any
depreciation in excess of straight-line
depreciation, which was subtracted in compufing
AGI, was added back.
Deductions that could be subtracted in the
calculafion of the 1979 Income Concept were
limited 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 expenses were changed from
adjustments to itemized deductions. Starting in
1 994, moving expenses were once more made an
adjustment to income. The amounts reported for
employee business expenses by taxpayers who
itemized deductions were subtracted in the
calculation of the 1979 Income Concept.
Taxpayers who did not itemize deductions,
however, could not claim this expense (as well as
moving expenses between 1987 and 1993). 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
12
Individual Returns 1996
Figure 3.-Calculation of the 1979
Income Concept for 1996
1979 Total Income Concept=
Salaries and wages^
plus (+):
• interest^
• dividends'
• taxable refunds''
• alimony received'
• sale of capital assets, net gain less loss'
• ottier gains or losses (Form 4797)'
• net business income or loss'
• net farm income or loss'
• rent net income or loss'
• net royalty income or loss'
• net partnership income or loss'
• net subchapter S corporation income or loss'
• net farm rental income or loss'
• net estate and trust income or loss'
• unemployment compensation'
• depreciation in excess of straight-line
depreciation'
• total pension income^
• other net income less loss'
• net operating loss'
minus (-):
• disallowed passive losses'
• moving expenses'
• alimony'
• unreimbursed business expense'
' Included in AGI for Tax Year 1996.
' Not fully included in AGI for Tax Year 1996.
' Not included in AGI for Tax Year 1996.
beginning with 1987. These changes made
necessary a revision of the calculation of the
1979 Income Concept, in order to make tax years
beginning with 1987 comparable to the base
years, 1979 through 1986. The law changes
limited the deduction of passive losses and
eliminated unreimbursed employee business
expenses and moving expenses as "adjustments"
(moving expenses changed back for 1 994) in
figuring AGI beginning with Tax Year 1987.
Since passive losses had been fully deductible for
both income measures prior to 1987, the
disallowed passive losses had to be deducted in
the 1979 Income Concept calculation for tax
years after 1986.
Some income items, such as capital gains,
that had been partially excluded from AGI under
prior law were fully included. The new law also
eliminated or restricted some deductions.
Therefore, if AGI is used to measure income,
comparisons between 1986 income and tax data
with that for years after 1986 are 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
1996 using AGI and the 1979 Income Concept,
classified by size of 1996 AGI.
Before TRA 86 became effective, a
comparison of income measured by AGI with
that measured by the 1979 Income Concept
showed significant differences at income levels
of $200,000 or more. But, with the elimination
of preferential treatment of various income items
by TRA 86, such as the exclusion of a portion of
capital gains, much of the difference disappeared.
Under tax law prior to 1987, the capital gains
exclusion accounted for the largest difference at
the higher income levels between the two income
measures. For 1996, 1979 Concept income, was
1.7 percent higher than income as calculated
using AGI. This difference was primarily
attributed to the inclusion of more than $130.6
billion in nontaxable pensions and annuities
(including IRA distributions) in the 1979 Income
Concept.
Income for all returns, using the 1979 Income
Concept, increased 8.3 percent for 1996; income
for the group $200,000 and above increased 24.8
percent, after increasing 18.0 percent for 1995.
Total income tax for all returns increased 1 1 .9
percent; and total income tax reported for the
$200,000 and above income
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, 1996
[All figures are estimates based on samples-numbers of returns are in thousands and money amounts are in millions of dollars]
Income |
Salaries and wages
Size of
1996 Adjusted Gross Income
1979 Income Concept
1996 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
120,351,208
29,383,544
24,832,070
17,787,231
12.549.433
9.538.700
7,093.465
5.294.721
3.457.686
2.475 171
1,803,226
2,442,700
1,097.478
664.380
407,996
766,353
285,550
146,768
213,823
110,912
4,535,974
85878
367,438
439,020
436,404
426.758
389.197
342.720
257.916
209.677
170,788
270,791
149.564
107.228
76.084
183.729
98.192
65483
144 807
314.402
120,351,208
28.979.057
24.643.858
18.259.085
12.969,400
9.531.057
6.984.147
5.069.023
3.311.415
2.440.624
1.700,815
2,441.500
1.148.969
718.902
448.452
839.523
335.924
167.383
241.624
120.449
4,614,439
82.768
364.827
450.933
450.297
426.744
383.284
327.901
247.196
206.725
161.123
270.681
156.611
116.135
83.935
201.575
115.350
74.490
164.034
329.829
102,748,874
23,107,952
20.137.792
15.606.199
11.344.351
8,711,204
6.530.984
4.825,390
3.141,202
2,270,703
1,634,251
2,213,661
984,815
586,558
353,564
657,043
241,371
126,116
180,764
94,953
3,376,872
116.344
276.170
357.190
362.290
353.814
324.249
278.084
206.430
168,066
133.620
206.371
106.314
72.453
48.538
111.467
56.573
36.672
70.485
91.745
102,748,874
22.941.567
20.035.668
15.777.870
11.565.491
8.708.830
6.436.402
4.668,591
3.072.524
2.259.204
1.571.448
2.224,942
1,021,469
635,529
382,457
719,305
280.650
140.908
203.848
102.172
3,376,872
Under $10, 000
$10,000 under $20,000
$20 000 under $30 000
$30 000 under $40 000
112.658
275.223
360.927
369.490
$40,000 under $50.000
$50 000 under $60 000
354.979
322.754
$60 000 under $70 000
271.008
$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
203,823
168.142
126.146
204.893
105.631
74.679
50.391
112.908
$300 000 under $400 000
58.882
$400,000 under $500,000
$500,000 under $1000.000
$1 000,000 or more
37.568
73.113
93,656
Taxable interest received
Dividends in AGI
Dividends received
Size of
1 996 Adjusted Gross Income
1979 Income Concept
1 996 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
67,159,338
9.980.383
10.337.730
8.946.394
7.854.578
6.939.024
5.619.568
4.494.469
3.077.776
2.311.459
1.693.443
2.315318
1.056,839
642.390
397.947
746.098
278.519
144.918
212.111
110,375
165,673
11.724
18.934
14.085
13.113
11.281
9.452
8.379
7.692
6.337
4.789
7.938
4.707
4.143
3.335
6.999
4.137
2.910
7.075
18642
67,159,338
9.693.911
10.064.404
9.362.723
8,244,272
6,965,648
5,508,761
4,276,056
2,947.440
2,286.590
1.589.814
2.324.042
1.103.408
688.389
433.787
817.825
328.394
164.474
239.508
119.893
165,673
11.643
18.409
16,545
15.195
11.501
8.715
8.350
6.386
5.641
4,334
7,305
4,623
4.090
2.864
7.123
4.214
2.776
7.159
18.800
27,709,581
3.684.252
3.442,718
2.889.074
2.689.754
2.564.998
2.320.015
2.000.669
1.574.212
1.254.302
952.148
1.499.232
758.735
489.005
303.676
619.946
241.958
128.107
192.639
104.143
104,255
4.772
6.456
5.792
5.341
5.847
4.820
5.097
4.904
3.892
3.248
6.864
4,175
3.318
2.870
7.167
3.859
2.571
6.626
16,637
27,709,581
3.582.002
3.248.085
3.149.856
2,872.115
2,567,767
2,296,455
1.850.169
1.457.474
1,278,353
853,734
1,500,402
788,905
516,005
329.896
673.039
275.160
143.341
213.730
113,094
104,255
Under $10 000
$10,000 under $20,000
$20 000 under $30 000
4,718
6,200
6.909
$30 000 under $40 000
6,656
5,958
$50 000 under $60 000
5.007
$60 000 under $70 000
4,802
$70 000 under $80 000
4.294
$80 000 under $90,000
3,618
$90 000 under $100 000
3,100
$100 000 under $125 000
5,960
$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
4.256
3,198
2.906
7.002
3.732
$400 000 under $600 000
2.529
$500,000 under $1 ,000 000
$1,000,000 or more
6.627
16,883
8u!
mess or professio
n net income less
loss
Sales of cs
pital assets
Size of
1996Ad]UStec
Gross Income
1979 Income Concept
1996 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
16,735,828
3,319,312
2,689,240
2,135,961
1.802,040
1,551,579
1,231,536
979,918
601,192
471,592
385,033
568,693
297,318
162,182
115,112
219.136
79.871
40,371
57,027
28,715
176,904
5.988
17.072
14.332
12.429
12.285
10974
9.152
8.539
6.188
6.556
13.476
9.616
7.663
6.586
14.410
6.615
3.610
6.289
5.126
16,735,828
3.150.749
2.621.544
2.172.329
1.861.595
1.576.725
1.231.271
957.843
594.694
492.762
390.060
580.087
310.462
190.654
121,639
245,372
93.171
48.421
65.021
31.426
176,904
4.405
15.420
13,032
12.441
12.039
10.381
9.146
7.981
6.195
7.425
12.418
10.489
7.835
6.520
16.648
7.608
4.325
7.175
5,420
22,064,721
3.055.397
2.478.062
2.065.703
2.066.351
2.031.450
1.746.833
1.611.750
1.266,340
1.008.579
810.673
1.264,232
658,054
457,617
283,555
601,102
237,732
123,388
192,854
105,050
251,817
7,159
3,682
4,405
4,011
5,064
5.406
5.594
5.747
6.375
5.225
9.723
7,764
6,428
4.925
16,569
11,079
8,077
23,780
110,804
22,064,721
2,955.058
2.337.105
2.263.336
2.254.609
2.054.152
1.739.315
1.486.224
1.171.015
979,163
738,410
1.252.689
676.191
483.845
307.800
639.370
258.744
138,921
214.950
113,825
251,817
Under $10,000
$10 000 under $20 000
$20,000 under $30.000
$30 000 under $40 000
7.245
3.466
5.041
4.433
$40,000 under $50,000
$50 000 under $60 000
5.953
5.765
$60,000 under $70.000
$70 000 unaer $80 000
6.893
5,201
$80 000 under $90 000
5,577
$90 000 under $100 000
5.114
$100,000 undef $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
8.957
7.517
6.450
4.800
16.208
10.824
8.065
$500 000 under $1 000 000
24.038
$1,000,000 or more
111,268
Footnotes at end of table
14
Individual Returns 1996
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 1996-Continued
[All figures are estimates based on samples-numbers of returns are in thousands and money amounts are in millions of dollars)
Rents, royalties, and farm rental net income less loss
Partnership and S corporation net income less loss
Sue ol
1996 Adjusted Gross Income
1979 Income Concept
1996 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)
10,100,467
1 073,627
1,347,999
1 183,170
1 ,066.662
966,422
832.422
791 164
669,901
446,955
303,028
545,670
281.918
152.586
95,851
197.931
85.305
48.735
75.492
46.627
20,564
-1.081
1.014
649
55
296
261
466
367
385
392
1.111
1.743
1.499
1.083
2.754
1.709
1.176
2.664
4.022
10,100,467
1,035,735
1,281,809
1,265,575
1,148.323
970.697
860.540
726.058
623.569
396.280
302,422
557.714
282.804
164.790
100.108
213.346
94.043
62.740
84.106
49.809
20,564
-1.140
1.015
971
654
238
603
-5
104
444
311
1.381
1.409
1.425
1.033
2.653
1.699
1.230
2.610
4.029
5,991,471
590,286
455.926
497.270
484.255
467.387
428.997
375.598
319.335
277.829
230.378
449.677
271.570
186.846
152.284
334.881
149.484
89.850
143.457
86.160
146,780
-14.342
199
1.074
1.477
2.142
1.992
2.683
2.078
1.846
2,512
7.463
6.641
5.867
4.644
16.634
11.380
8.643
23.789
59.959
5,991,471
580,009
426.190
512.603
525.036
493.126
391.270
356.629
325.125
252.094
213.605
434.023
276.112
204.119
156.548
347.118
157.855
93.271
155.274
91.562
146,780
-14.398
137
870
1.268
1.943
2.027
2.231
2,356
1.529
2.363
6.942
5.948
6.536
5.280
16.377
11.900
8.733
24.088
60.651
Under $10 000
$10 000 under $20,000
$20 000 under $30,000
$30 000 under $40,000
$40,000 under $50,000
$60,000 under $60,000
$60 000 under $70 000
$70 000 jnder $80 000
$80 000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
$160,000 under $175,000
$176,000 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
Nondeductible passive losses
Estate and trust net income less toss
Size of
1 996 Adjusted Gross Income
1979 Income Concept
1 996 Adjusted Gross Income
1 979 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
1,151,027
98.128
53.560
67.569
56.087
69.198
42.277
48,526
48,125
57.794
38,520
73,803
83.134
83.361
68.041
129,393
51.305
29.470
40.465
23,282
9,663
1,542
296
179
266
131
139
270
121
310
110
457
492
496
508
1,157
679
430
942
1,137
1,151,027
108.621
58.631
57.169
77.763
63.807
30.783
57.679
51,412
47,923
31,080
77.867
87.094
76.991
52.216
121.029
52,349
31.844
42.174
24.595
9,663
3.036
265
128
108
139
74
181
240
139
194
469
556
440
404
900
482
334
571
1.002
533,208
66.802
45.402
48.313
53.412
43.994
33.833
22.144
25.363
19.459
18.861
42,463
21.682
18.170
10.050
22.503
11.189
8.238
11.486
9,943
7,716
47
201
162
251
275
242
263
162
120
192
517
385
265
234
580
304
413
660
2.362
533,208
66.034
44.970
59.274
58.864
47.241
21.468
20,315
30,033
16.040
14.328
41.949
23.067
15.385
9.082
22.922
12,103
7.778
12.083
10.283
7,716
61
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 $126 000
$125,000 under $150,000
$150,000 under $176,000
$175,000 under $200,000
$200 000 under $300 000
$300,000 under $400,000
$400,000 under $600,000
$500,000 under $1,000,000
$1,000,000 or more
186
183
264
308
277
225
108
169
138
598
402
240
221
563
420
327
646
2.382
Pensions and annuities in AGI'
Pensions and annuities'
Total statutory adjustments
Size of
1 996 Adjusted Gross Income
1 979 Income Concept
1996 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
21,819,513
2,516,608
6,000,203
3,315,888
2.470.698
2.081.089
1,554.297
1.436.125
887.721
612,343
476.981
607.626
261.164
168.055
98.489
178,731
60,992
34 534
44 123
24.847
284,328
11,419
41.708
38.441
31.222
27.847
23,458
25,075
16.397
12.561
11.452
14.188
7,060
5.350
3.961
6.778
2.300
1,321
2,264
1,549
23,539,644
2.408.681
4.921.211
3,763,964
2.881.472
2.224.968
1.665.213
1.440.276
880.926
706,636
602,582
745,439
384.466
243.253
164.149
295.863
125.102
61.062
84.703
40.679
414,914
11,358
41.345
45.061
40.219
34.126
28.400
26.773
17.807
16.531
12.526
23.070
16,576
12,230
10.397
22.155
15.991
9.008
17.474
13,877
18,424,901
3.048.391
2.963.150
2.650.232
2.208.911
1.786.783
1.188,842
889.274
654.107
491.421
382.792
662.089
373.703
232.921
167.361
337.551
140.616
72.939
111.556
62.263
42,647
2.196
3.543
4.101
3.818
3.355
2.435
2.281
2.057
1.478
1.456
2.994
2.221
1.639
1.399
3.120
1.461
771
1.404
918
12.263,528
253.675
669.766
1.202.781
1.666.206
1.701.476
1.674.311
1.308.253
966.911
786.885
533.917
695.703
282.539
189.405
99,907
182.231
78.350
30.632
35.557
15.024
43,932
1.496
2.621
4.385
Under $10,000
$10,000 under $20,000
$20,000 under $30,000
$30 000 under $40,000
$40 000 under $50 000
4 528
$50,000 under $60 000
4 379
$60,000 under $70 000
3 540
$70,000 under $80,000
3.106
2.880
1.823
2.928
1.531
1.129
710
1.620
684
370
677
538
$80 000 under $90 000
$90 000 under $100 000
$100 000 under $126,000
$125 000 under $150,000
$150,000 under $175.000
$175 000 under $200 000
$200 000 under $300 000
$300,000 under $400,000
$400 000 under $500 000
$500 000 under $1,000 000
$1,000 000 or more
Fooinoies al 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, 1996--Continued
[All figures are estimates based on samp
es-numbers of returns are in thousands and money amounts are in millions of dollars]
Total Itemized deductions
Taxable
income
Size of
1 996 Adjusted Gross Income
1979 Income Concept
1996 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
All returns, total
35.414,589
572,541
35,387,818
546,829
96,576,755
3,089,667
96,576,755
3,089,667
Under $10,000
700,013
6,892
745,347
6,996
10,567,572
16,616
10,464,293
16.841
$10,000 under $20.000
2.134,428
21,844
2,122.063
20,214
20,399.179
126,907
20,144,427
125.163
$20,000 under $30,000
3,388,446
34,259
3.557.691
33.957
17,390.606
238,988
17,780,786
245,925
$30,000 under $40,000
4,274,985
45,010
4.473.900
44.369
12.481.128
273.188
12,853,116
287,232
$40,000 under $50,000
4,566,118
53,059
4.531.740
60.455
9.506.924
284.066
9474.314
289,028
$50,000 under $60,000
4,386.802
55,520
4.278.056
51.672
7.084,830
267,369
6,949,521
265,641
$60,000 under $70 000
3,905,221
53,355
3.643.661
47,331
5,288,336
241.866
6,044,953
232,434
$70,000 under $80 000
2,756,004
41,618
2.685.688
39,296
3,451,941
185.985
3,294,090
177,531
$80 000 under $90 000
2,058,801
35,221
2.022.409
33,634
2,474,566
153.364
2,431,143
149,823
$90 000 under $100 000
1,589,294
29,891
1,494.168
26,862
1,801,122
126.033
1.694.760
116,936
$100 000 under $125,000
2,209,737
46,718
2,169,400
43,231
2,440,627
204,491
2,429,907
197,317
$125,000 under $150 000
1,022,566
24,911
1,044,013
23,529
1,096,644
116,101
1,147,801
115,269
$150,000 under $175,000
617,301
16,476
655.029
16.646
664,088
86,621
717.515
87,152
$175,000 under $200,000
385,589
11.711
404,293
11,645
407,894
61.626
447.926
62,059
$200,000 under $300,000
719116
26,883
768,784
26,509
765,262
153,888
838.471
155,644
$300,000 under $400,000
266,141
12,494
308,826
13,070
286,220
85,598
335,556
88,404
$400,000 under $500,000
138,820
8,227
154,311
8,318
146,635
57,238
166,778
58,608
$500 000 under $1 000 000
194,077
102,129
15,914
32,637
217.929
110.611
16,317
32,8/9
213,522
110,766
128,864
281.958
241,129
120,2/0
132,908
$1 000,000 or more
286, /54
Total laj( credits
Total income tax
Size of
1 996 Adjusted
Gross Income
1979 Income Concept
1 996 Adjusted Gross Income
1979 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
15,851,420
11,304
15,851,420
11,304
90,929,350
658,245
90,929,350
658,245
Under $10,000
1,247,837
87
1.239.496
91
10,048,132
2,621
9,940,119
2,683
$10,000 under $20,000
4,733,747
2,251
4.673.605
2,221
16,277,303
16,869
16.063,774
16,613
$20,000 under $30,000
3.676,768
2,048
3,703,588
2,061
16,416,927
33,875
16,785.206
34,963
$30,000 under $40,000
1,057,867
474
1,096,931
481
12,464,055
42,380
12,829,378
44,825
$40 000 under $50,000
941,399
411
946,405
410
9,496.620
46,269
9,458,935
47,226
$50,000 under $60,000
882,657
440
873,912
400
7.078,257
44,148
6,945,559
44,309
$60 000 under $70,000
734,239
354
741,327
361
5,288,180
42,202
5,043,567
40,946
$70,000 under $80,000
469.276
264
469,721
286
3,452,070
35,019
3,293,856
33,453
$80 000 under $90 000
371,879
260
346,137
181
2,474,489
30.561
2,430,666
29.999
$90,000 under $100,000
286,802
200
255,566
144
1,801,074
26,300
1,693.906
24,420
$100,000 under $125,000
459,749
298
448,068
258
2.440,939
46,244
2.428,790
43.483
$125,000 under $150,000
233,840
243
245,050
211
1,096,824
27.485
1,147,517
27,130
$150,000 under $175,000
145,891
238
152,040
233
664,211
21,205
717,366
21,390
$176,000 under $200 000
100,497
215
110,980
208
407,906
15.904
447,810
16.830
$200,000 under $300,000
216,075
515
233,470
570
765,862
43,071
839,010
43.004
$300,000 under $400,000
88,405
360
97,503
388
286,363
26,166
335,574
26.627
$400,000 under $500,000
53,293
236
66,733
300
146.666
18,450
166.796
18.639
$600,000 under $1 ,000,000
93,136
700
99,667
756
213.060
43,530
241,290
44,526
$1 000,000 or more
58,075
1,710
62,239
1,745
110.811
96,966
120,330
98,180
' Individual Retirement Arrangements are included in the calculation of "Pensions and annuitie
NOTE Detail may not add to totals because of rounding.
group increased 24.6 percent for 1996, following
an increase of 19.7 percent for 1995.
The average tax rates (income tax as a
percentage of total income) for each income class
and both income concepts for years 1 986 through
1996 are shown in Figure 4.
For the population as a whole, average tax rates
for 1996 (based on the 1979 Income Concept) are
higher than those for 1986 (before tax reform).
However, between these 2 years, the average tax
rates have declined in all income categories
below $300,000. The remaining four income
categories show the following increases in
average tax rates between 1986 and 1996: returns
with income between $300,000 and $400,000
increased 0.5 percentage points; returns with
income between $400,000 and $500,000
increased 1.6 percentage points; returns with
income between $500,000 and $1,000,000
increased 3.4 percentage points; and returns with
income exceeding $1,000,000 increased 8.4
percentage points. Although the average tax rate
16
Individual Returns 1996
Figure 4-Total Income Tax as a Percentage of Adjusted Gross Income and the 1979
Income Concept, 1986-1996
Size of
1996 AGI
Total income tax as a percentage of adjusted gross income
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
14.8
43
78
10.6
122
13.8
15.5
16.9
187
199
208
23 1
252
28.0
29.3
31.1
337
362
38.4
40.2
13.3
40
6.8
94
106
118
135
15.1
16.5
178
188
20 1
21 8
23.0
239
25.8
270
282
290
286
13.4
4.0
65
93
109
11.6
132
145
15.6
166
17.4
188
203
21.6
225
23.7
240
24 1
246
250
13.3
3.8
64
9.3
10.9
11.5
129
14.2
15.3
16.2
17.3
18.4
198
21.1
21 8
22.8
23.6
239
24.0
242
13.1
3.7
61
91
106
11.4
124
13 8
149
158
16.6
17.5
192
204
21.1
22.6
23.7
23.6
24.0
24.1
12.9
3.5
55
87
10,5
11,0
121
132
14.4
15.4
16.0
17.3
18.6
198
21 0
22.7
243
24.9
25.7
262
13.1
32
5.1
84
10,2
108
11.6
129
140
15.0
15.9
169
187
196
207
229
24.4
25.3
260
268
13.5
3.0
49
82
10.1
10.7
11.5
12.7
13.9
15.1
15.7
17 0
186
197
21 2
238
26.9
28.4
30.0
31 2
13.7
30
48
8.1
100
108
11.4
126
138
14,9
15,9
17.0
186
199
214
239
26.9
286
302
31.1
14.0
3.0
47
7.9
98
10.7
114
12.5
136
146
158
16.9
18.3
199
20.9
238
268
287
30 2
31.4
14.5
3.1
46
7.7
9.7
108
11.3
12.3
13.6
14,6
15,4
167
184
198
209
234
266
282
30 1
30.8
Under $10,000
$10,000 under $20,000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50 000 under $60 000
$60,000 under $70,000
$70,000 under $80 000
$80,000 under $90.000
$90,000 under $100.000
$100 000 under $125,000
$125,000 under $150 000
$150,000 under $175 000
$175,000 under $200.000
$200,000 under $300,000
$300,000 under $400,000
$400 000 under $500 000
$500,000 under $1,000,000
$1 000 000 or more
Size of
1996 AGI
Total income tax as a percentage of 1979 Income Concept
1986
1987
1966
1989
1990
1991
1992
1993
1994
1995
1996
All returns total
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
13.3
49
76
100
11.6
12.6
13.8
149
158
16.7
16.8
183
19.0
19.3
20.3
226
226
234
237
21.4
13.1
4.2
6.7
93
10.7
11,7
134
150
16.2
17.5
181
193
20.6
21 2
225
238
24.5
265
267
268
13.3
4,4
65
9.3
10.7
11.7
13.2
14.5
15.4
16.1
17.1
180
19.6
206
21 6
22 3
22.6
232
235
24,5
13.2
43
64
9.3
10.9
11.5
129
142
15.2
16.2
16.8
17.7
188
200
207
21 5
21.9
22.7
220
232
13.0
43
6.1
9.1
10.7
11 5
12.5
138
146
15.5
16.1
16.9
180
191
200
21 4
21.5
223
217
23 2
12.7
40
55
87
10.5
11.1
120
132
14.2
15.1
15.5
16.6
17.3
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
15.2
16.2
172
17.8
19.0
202
21.6
21.4
226
26 1
13.3
32
48
82
102
108
11.6
127
137
14.7
153
163
17.7
18.0
191
21 4
23.5
25.4
263
295
13.5
32
48
8 1
10 1
110
11.6
12.7
136
146
15.4
163
17.4
185
194
21 5
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248
261
301
13.8
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47
7.9
10.1
11.0
11.6
12.5
136
144
15.5
162
174
181
19.2
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304
14.3
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100
11.1
11.6
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13.5
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152
161
17.3
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213
23.1
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298
Under$10 000
$10,000 under $20,000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50 000
$50 000 under $60 000
$60,000 under $70,000
$70 000 under $80 000
$80 000 under $90 000
$90,000 under $100 000. .
$100,000 under $125,000
$125,000 under $150 000
$150,000 under $175 000
$175,000 under $200.000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500 000
$500,000 under $1,000,000
$1,000,000 or more
for 1 996 was calculated using a lower maximum
marginal tax rate of 39.6 percent (28 percent on
capital gains) for 1996 compared to 50 percent
for 1 986, it was calculated on income which
included all capital gains (long-term gains could
be partially excluded from income for 1986).
Also, certain deductions from income that were
allowed for 1986 were limited or eliminated
beginning with 1987.
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, 1040 A, 1040EZ, 1040PC
and 1040TEL (including electronic returns) filed by
U.S. citizens and residents during Calendar Year
1997.
All returns processed during 1997 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
(120,917,968 returns) reported in Table C and the
estimated total of all returns (120,351,208) reported
in other tables.
The estimates in this report are intended to
represent all returns filed for Tax Year 1996. While
about 97 percent of the returns processed during
Calendar Year 1997 were for Tax Year 1996, a few
were for non-calendar years ending during 1 996 and
1997, and some were returns for prior years. Returns
for prior years were used in place of 1 996 returns
expected to be received and processed after
December 3 1 , 1997. 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
1997.
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. (Expanded income is
explained in footnote 1 .)
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. Indexed positive or negative income. Sixty
variables are used to derive positive and
negative incomes. These positive and negative
income classes are deflated using the Gross
Domestic Product Implicit Price Deflator to
represent a base year of 1991. (Indexing is
explained in footnote 2.)
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.
Bonnye Walker and William Wong designed 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 1996
Table C shows the population and sample count
for each stratum after collapsing some strata with
the same sampling rates. (See references 1 and 2 for
details.) The sampling rates range from 0.02
percent to 1 00 percent.
Tax data processed to the IRS Individual Master
File at the Martinsburg Computing Center during
Calendar Year 1997 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 for details.)
Data Capture and Cleaning
Data capture for the SOI sample begins with the
designation of a sample of administrative records.
While the sample was being selected, the process
was continually monitored for sample selection and
data collection errors. In addition, a small
subsample of returns was selected and
independently reviewed, analyzed, and processed
for a quality evaluation.
The administrative data and controlling
information for each record designated for this
sample were 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 further validated, tested, and balanced at
the Detroit Computing Center. Adjustments and
imputations for selected fields were used to make
each record internally consistent, and the data were
then tabulated. Finally, prior to publication, all
statistics and tables were reviewed for accuracy and
reasonableness in light of provisions of the tax law,
taxpayer reporting variations and limitations.
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 1996, 0.06 percent of the sample returns were
unavailable.
Method of Estimation
Weights were obtained by dividing the
population count of returns in a stratum by the
number of sample returns for that stratum. The
weights were adjusted to correct for misclassified
returns. These weights were applied to the sample
data to produce all of the estimates in this report.
Sampling Variability and Confidence
Intervals
The sample used in this study is one of a large
number of samples that could have been selected
using the same sample design. The estimates
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 ft"om 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 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.
Description of the sample
19
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
$12,751 billion, and its related coefficient of
variation, CV(X), is 1 .47 percent. The standard error
of the estimate, SE(X), needed to construct the
confidence interval estimate, is:
SE(X) =X»CV(X)
= ($12,751 X 10^) •(0.0147)
= $0.1 87 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 $12,564 billion
to $12,938 billion, and the 95 percent confidence
interval is from $12,377 billion to $13,125 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.
Footnotes
[1] Expanded income is adjusted gross income
(AGI) plus tax-exempt interest, nontaxable
Social Security benefits, the foreign-earned
income exclusion, and items of "tax preference"
for "alternative minimum tax" purposes; less
unreimbursed employee business expenses,
investment interest to the extent it does not
exceed investment income, and miscellaneous
itemized deductions not subject to the 2-percent-
of-AGI floor.
[2] Indexing of positive and negative income is
done by dividing them by the ratio of the Gross
Domestic Product Implicit Price Deflator for
the fourth quarter of 1 995 to the fourth quarter
of the base year of 1 99 1 . The deflators can be
found in Table C.l. of page D-36 of U. S.
Department of Commerce, Bureau of Economic
Analysis publication. Survey of Current
Business (December 1996) Vol 76, number 12.
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 1996
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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 Robinson were responsible for programming the Basic Tables. Table 1.4CV was
programmed by Tammy Dingbaum. Review of specific tables was performed by 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 1996
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Basic Tables 1996
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 m thousands of dollars)
All
Joint returns of
Separate returns of
Item
returns
mamed
persons
mamed
persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(6)
Adiusled gross income less deficit
120.351.208
4.535.974.492
48.826,118
3,043,365,489
2,545.602
78,586.428
Salanes and wages
102,748,874
3.376,871.545
41,934,136
2,219.169.897
2.214.456
59.967.268
TaxaOle interest
67.159,338
5.000,839
27.709.581
165.672.564
48.216.666
104.254,986
36,150,135
3,064,998
15,977.017
102.342.854
30.706.954
64.380.352
1,137,645
69,273
393,853
3.300.408
Tax-exempt interest
1.133.060
Di«dends
2.068.317
State income tax refunds
18352.565
12,751,223
12.655.128
9,454,690
511,276
276,212
Alimony received
415 593
4,592,121
20.744
100.387
7.911
49,316
Business or profession
Net income
12.535.138
4.200,689
200,029.514
23.125,558
8,173.571
2,967,456
150,814,990
16.714.356
214.560
98.795
3,729,042
Net loss
549, 1 05
Sales of capital assets
Net gam in AGI
17,442,264
4,622,457
260,695.619
8.878.685
10,098,488
2,799,030
192.597.648
5.465.957
232,793
82,642
7.240.911
Net loss in AGI
95.567
Sales of property other tlian capital assets
1,822,036
-2.284,493
1,336,423
-1.060.326
24,143
-200.671
Taxat3le IRA distnbutions
5.831,146
19.272.307
45,538,743
238,786,811
3,726,336
11.565,319
32.292.947
162.173.793
67,751
267,973
638.661
Pensions and annuities in AGI
3.044.398
Rent and royally
Net income
5,862.149
5,326,180
651,741
5,991,471
49,034,689
31,953,253
3,489,746
146,779,618
4.052,550
3,675,839
411,945
4,265,358
36.744.878
23.096.610
2.109.534
123,777.636
86,156
55,746
3,872
106.114
858.475
Net loss'
369,326
Fami rental income less loss
49,688
Pannersnip ana S Corporation net income less loss
3,011,222
Estate and trust net income less loss
533.208
7,716,443
255.606
3.748.935
7.384
295,707
Farm net income less loss
2.188.025
7,995.015
-7,111,985
19,326,824
1.734.092
3.985.053
-5.619.645
10.190.840
34.444
162.499
-124,778
Unemployment compensation
370,617
Social secunty benefits in AGI
7.365,955
53,203,171
4.811.748
38.481,870
125.912
893,892
Ottier income less loss
4.698.359
16,741,080
2.958.494
11.802,841
89.959
391,804
Total statutory adjustments
18.424.901
42,646,933
11,482.985
29,918,431
335.860
924,841
Pnmary IRA payments
3,970.788
6,207,337
1,964.113
3.090.189
51.432
86,253
Secondary IRA payments
1,663.101
2,420,197
1.663.101
2.420,197
Payments to a Keogh plan
1,079.413
8,979,382
854.790
7,394,649
14.313
98,088
Deduction for self-employment tax
13,204,164
14,044,148
8.798.857
10,694,904
237.724
255,247
Self-employed heallti insurance deduction
3,147,032
2,785,382
2.243.891
2,271,351
35.626
20,651
Moving expenses adjustment
830,721
1,681,562
528.135
1,192,250
15.334
27,789
Total ttemized deductions
35 414,589
572,541,293
23.692.719
427.922.239
979,986
10,596,327
5,397,041
27.002,499
3.181.653
12.695.062
147.999
424,164
Taxes paid deduction
34.855.375
203,775.741
23.543.370
157.778.723
947.800
3,883,860
29,803.126
31,591,983
163,674
9,058,877
233,150.728
86.159,305
2,879,197
38,656,800
21.329.123
21.792.282
89.603
5.640.783
181,512.014
65.987,827
1.164,338
24.963.716
693,804
804,700
•6,251
250,332
3,849,157
Contnbutions deduction
1,862,006
Casualty or theft loss deduction
•38,924
Total miscellaneous deductions
1,070,000
Basic standard deduction
83,996,917
412,808,983
24.758.835
165.781,781
1,600,968
5,013,677
Additional standard deduction
11,042,761
96,576.755
15.851.420
5.974,146
168.012
13,293,990
3.089,667,389
11,303,708
2,531,383
31,836
5.781,864
42,888.673
7.539.413
4.002.334
42.396
7,989,143
2.138,328.932
6,453.715
1,665.653
10.868
93,817
2,198,087
99,391
63,078
75,035
Taxable income
60,131,737
Total tax credits
293,458
Child care credit
32,742
Credit for the elderiy or disabled
Foreign tax credit
2.105.799
3,538,835
1.317.146
2,596.919
31,224
227.373
Earned income credit used to offset income
lax before credits
8.194.823
3,562,894
2,105,246
879.079
-
-
Minimum tax credit
117,414
669,546
88.637
553.134
1,316
12,669
General business credit
297.511
742.891
227.179
590.730
4,374
15,284
Empowerment zone employment credit
460
10.810
384
6.978
•45
•2,005
Nonconventional source fuel credit
28.623
90,906.919
52.763
655,420.460
18.331
41.586,872
37.140
472.455.268
91
2,185,654
776
Income lax after credits
13,733,992
Alternative minimum tax
477,898
2,812,746
323,056
2.133.418
20,714
102,825
Total income tax
90929,350
93,200.375
658,244,750
687,331,944
41,600,162
42,658,889
474.597.582
496.566.467
2,186,659
2,242,855
13,837,419
Total tax liability
14,409,363
Total tax payments
110,077.352
708,784,969
45,815,974
496.536.045
2,305,714
13,688,795
Income tax withheld
104,213,605
533,284,434
43,189.684
363 450 488
2,215,468
9,185,134
Esii^ated tax oayments
12 333 764
141,571,020
7,355,123
W *■* Si* , ^ iw'^/ , "T W
106.984.432
181,961
3,325.196
OverpayTTieni refunded
83,668 927
111,680,967
30,142,596
53.924.976
1,348,904
1.098,566
Tax due at time of filing
30.601.619
85,337,201
15,917,287
61.865.769
1,024,690
2,350,109
Footnotes at end of table
34
Individual Returns 1996
Table 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns of heads
Returns of
Returns of
Item
of households
surviving spouses
single persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted grass income less deficit
16,554,688
352,603,091
101.807
3.606,012
52,322.994
1,057.813.472
Salanes and wages
15,610.964
312,562,070
69,852
1.548,012
42,919.468
783.624.298
laxaDie interest
4.361,512
4,049.307
84,857
445,878
25,425.190
55,534.117
Tax-exempt interest
137.242
900.418
7,096
35,434
1.722.229
15,440.808
Dividends
1.171.364
1.362.495
161.187
2.431.540
897.775
2.032.321
61.189
22.311
104.551
15.887
10.106,158
3,801.356
226.751
35.270.225
State income tax refunds
2.106.659
Alimony received
2.410.098
Business or profession
Net income
1.102.429
11.133.697
14.438
302,527
3.030.139
34.049.259
Net loss
208.147
1.073,738
•1.254
•9.261
925.037
4.779.098
Sales of capital assets:
Net gam in AGI
679,099
188,977
53,373
6,286,319
373,201
-216.244
40.922
741
1.699
258,548
1,288
29.335
6.390.962
1,551.067
406.397
54.312,192
Net loss in AGI
2,942,673
Sales of property other than capital assets
-836.688
Taxable IRA distnbutions
245.102
1.332.659
•11.141
•108,400
1.780,816
11.166.076
Pensions and annuities in AGI
1.088,577
8,859,224
40.049
698.576
6,310.389
64.010,820
Rent and royalty
Net income
254,248
1,358,165
1.746
22.877
1.467.450
10,050,293
Net loss'
319,889
1.764.141
2.392
11.231
1.272.314
6,711,945
Farm rental income less loss
13,015
40.238
222,909
1,290,286
Partnership and S Corporation net income less loss .
205,605
3.578.961
2,163
101,648
1,412,231
16,310,161
Estate and trust net income less loss
22,632
311.621
•216
•24.441
247,369
3,335,740
Farm net income less loss
52,467
-254,837
•15
•-1.985
367,007
-1,110,739
Unemployment compensation
1.321.793
2,947,787
•4.361
•5.923
2.521.309
5.811.657
Social secunty benefits tn AGI
144,305
298,881
1,492,613
734.181
909.790
2.425,596
14.817
9,343
24,237
74.908
6.473
99,009
2.269.172
1.341.683
5.089.206
13.018.320
Other income less loss
3.630.172
Total statutory adjustments .
9.279.066
Primary IRA payments
279,969
412,498
•2,202
•4,404
1,673,072
2.613.993
Secondary IRA payments
-
-
-
-
Payments to a Keogh plan
26.078
214,247
•3.097
•27,217
181,136
1.245.181
Deduction for self-employment tax
1,102,583
790,125
15.168
18,816
3.049,832
2.385.055
Self-employed health insurance deduction
144.532
94,108
•5.651
•5.000
717,333
394.271
Moving expenses adjustment
49.861
111,408
•1.194
•1.278
236,197
348,837
^.oib '6'^ 260 aeduciions
2,399,958
29,727,522
41.707
755.789
8,300,220
103.539.417
li/ledicai and dental expenses deduction
422,633
1.182,135
•8,918
•45,276
1,635,838
12,666.862
Taxes paid deduction
2.350.554
9,102,200
41,707
223.779
7.971.944
32.787.178
Interest paid deduction
2,060,232
13,983.685
33,038
245.108
5.686.928
33.560.764
Contnbutions deduction
2.144.948
•8.806
3,166,920
•105,729
41,662
205.611
6.808,391
59.014
14.936.942
Casualty or theft loss deduction
1.570.207
Total miscellaneous deductions
774.971
2,496,036
•11,034
•46.214
2.381.756
10.080.833
Basic standard deduction
14.119.737
277.807
10,649.278
83,208,302
277.681
168,728.024
57.836
•6.015
70,786
385.701
•4.812
2.026,221
43.559.541
4.883.258
40.769.930
158.419.622
Additional standard deduction
4.947,319
Taxable income
720.452.474
Total tax credits
6.028.358
1.821,152
•10.676
3.435,213
794.939
•638
24,521
•8,895
14.690
•3.233
2,159.737
78,687
114,940
1.106.633
Child care credit
34.816
Credit for the elderly or disabled
20.330
Foreign tax credit
59.424
114,029
3,715
1.291
694,290
699.223
Earned income credit used to offset income
lax before credits
4 874.841
2.498.070
•13.037
•8.467
1,201,699
177.278
fvtinimum tax credit
2.795
9.254
•83
•542
24,582
93.946
General business credit
5.074
11.266
•46
•74
60,837
125.538
Empowerment zone employment credit
t
•58
6.965.711
t
•346
26.469,838
t
t
Nonconventional source fuel credit
68.302
393.363
10,143
40.100.380
14,500
Income lax after credits
142,367,998
Alternative minimum tax
37.709
79.739
•904
•1.749
95.516
495,016
Total income tax
6.967.408
26,549,577
68.302
395.112
40.106.817
142,865.060
Total tax liability
7.132.492
27,712,886
69.566
434.880
41.096.574
148,208,347
Total tax payments
15,125.241
40.998.936
92,593
512,727
46,737.830
167,048,467
Income tax withheld
14.919.468
37.270.191
83.036
294,875
43.805.949
123,083,747
Estimated tax payments
349,843
2.938.374
19.663
175.287
4.427,175
28,147.731
Overpayment refunded
15,133,636
31.329.176
68.674
124.166
36.975,117
26.204.084
Tax due at time of filing
1.213.184
2,545.136
14.407
41.910
12,432,050
18.634.277
' Esiimate should be used with caution due lo the small number of sample returns on which it is based
t Data deleted to avoid disclosure of information for specific taxpayers Deleted data are included in appropnate totals
NOTE Detail may not add to total because of rounding
Basic Tables 1996
35
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62
Individual Returns 1996
Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All
Joint returns of
Separate returns of
Item
returns
mamed persons
mamed
persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
ret'jms
(1)
(2)
(3)
(4)
(5)
(6)
Adjusted gross income less deficit
35.414,589
2.812,926.912
23,692,719
2.209,129,817
979.986
53,996,374
Salanes and wages
31,241,022
2,000,860.757
21,846.379
1,598,242,671
858.380
34,904,169
Taxable interest
29 436155
91.872.821
20.522.621
61,720,213
636.861
2,269,936
Tax-exempt interest
3,076,283
37.826.498
2.036.069
24,020,185
50.427
985.171
Dividends
14,257,221
16,736.312
189,417
73,216,025
12,004,672
2,979,773
10,074.402
11.699.810
15,972
47,718,644
8,965,166
87,431
253.140
490.155
•1.755
1.743.212
State income tax refunds
253,940
Alimony received
•27.031
Business or profession
Net income.
5,513.195
2,234.992
135,938.426
11,482.786
4.389.263
1.791,720
110.861,026
9,061,340
95.984
42.543
2.358.377
Net loss -
145.418
Sales of capital assets
Net gain in AGI
9.152.701
2.651.326
205,800.175
5.254.911
6,452,157
1,851,804
157,194,601
3,657,439
155.047
49.603
6.203.988
Net loss in AGI
51.977
Sales of properly other than capital assets
1 045,746
•1.689.363
785,512
-1,251,266
20.006
-18.542
Taxable IRA distnbutions
2,093,420
24.617,444
1,423,264
18,604,237
27.823
455.488
Taxable pensions and annuities
6858.925
103.093,923
4,697,157
73,572,117
111.699
1.588.604
Rent and royally
Net income
3.096,990
34,716,869
2,299.629
26,789,234
55.856
654,459
Net loss
3.349.735
22,106.889
2.492.745
16,989,395
41.796
160,534
Farm rental income less loss
237.065
1.453,119
162.841
874,886
1.394
20,197
Pannership and S Corporation net income less loss . .
3.954.573
145,333,045
3.087.667
122,689,921
68.335
3,463,483
Estate and tmst net income less loss
313,483
6,527,705
169.461
3,201,259
7.287
309,641
Farm net income less loss
657,798
-3,617,616
552.347
-3,117,379
9.043
-25,011
Unemployment compensation
2.132.470
6.098,513
1.649.880
4.687,625
44.547
126,687
Taxable social secunty benefits
3,273,658
2,345,619
28.326,665
12.370.160
2.096,541
1,792,043
20.010,697
9.825.585
49.084
43.047
455,612
Other income less loss
267,277
Total statutory adjustments
8.273,887
29.111,530
6,229.612
22.109.001
162.020
629.345
Pnmary IRA payments
1.741,624
2,913,236
1.093,061
1.822.389
24.691
45,065
Secondary IRA payments
921,557
1,381,842
921,557
1.381.842
Payments to a Keogh plan
891,214
8,069,320
729,032
6.763.980
10.147
77.761
Deduction for self-employment tax
5,938,419
8,914,489
4,761,250
7.321.114
111.968
1 50.095
Moving expenses adjustment
400,643
1.050.605
293,362
787.872
4,529
12.533
Total Itemized deductions
35,414,589
572.541.293
23.692,719
427.922,239
979,986
10,596.327
Itemized deductions limitation
4,052,677
19.082,977
3.448.687
16,179,441
146.733
531,784
Medical and dental expenses deduction
5,397.041
27,002,499
3,181,653
12,695,062
147.999
424.164
Taxes paid deduction
34.855.375
203,775.741
23,543,370
157,778,723
947.800
3.883.860
Interest paid deduction
29.803.126
233.150.728
21,329,123
181,512.014
693.804
3.849.157
Contributions deduction
31,591,983
86,159.305
21,792,282
65.987.827
804.700
1.862.005
Casualty or theft loss deduction
163,674
2,879.197
89,603
1.164.338
•6,251
•38.924
Total miscellaneous deductions
9,058.877
33.611.050
4.892,970
38,656.800
2.028.488.887
5,121.329
5,640,783
23,377,037
3,811.019
24.963.716
1.605.266.113
3.957.616
250,332
959,759
39,485
1,070.000
Taxable income
40,329,653
Total tax credits
180,989
Child care credit
2,915,438
1,245.659
2.501.465
1 .059.637
•13,656
•6,482
Credit for the elderly or disabled
•3,148
•205
•563
•38
-
Foreign lax credit
1,350,110
2,257.350
954.575
1.667.887
23,902
144,912
Earned income credit used to offset income
tax before credits
424,209
159.202
191.405
61,660
-
-
Minimum tax credit
104,332
220,378
639.424
631,273
80.787
176.017
529.758
507.987
1.277
1.221
12,602
General business credit
13,496
Empowerment zone employment credit
Income lax alter credits
33.320,908
475,582,498
22.597.465
378.247.019
925.547
10,213,628
Alternative minimum lax
426,653
2,598,399
300.455
1.962.627
16.878
90,493
Total income tax
33,329.940
478,191,706
22,602.988
380.217,822
925.752
10,304,723
Total ia» iiabiiitv
33 827.643
497,840 909
22,931.131
396,172,955
946.271
10,646,104
Toiai tax payments
34,204.372
503,972.701
23,197,244
396,228.658
918.828
10,291,292
Income tax withheld
31.964.051
357,552.036
22,083,559
282.270.497
873.400
6,222,939
Estimated tax payments
5.867.096
115,737,981
4,001,434
89.919.106
91.639
2,929,322
Overpayment refunded
22.459.761
10.850742
48,590.626
57.737,442
14,443,778
7,953,921
33.278.923
45.161.937
551.681
384.555
723,634
Tax due at time of filing
1,566,552
Fooinotes at end of table
Basic Tables 1996
63
Table 2.2 - Returns with Itetnlzeci Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status-Continued
(All figures are esttmales based on samples-money amounts are in thousands of dollars)
Returns of heads
Returns of
Returns of
nem
of households
surviving spouses
single persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted gross income less deficit
2,399,958
113.485.320
41,707
2,335,814
8,300,220
433.979,587
Salanes and wages
2,218,650
92,714.191
31.330
962,235
6,286,283
274,037.490
1,607,544
83,106
2,000,970
722,949
41.707
3.585
284,463
26,453
6,627,423
903.094
25.597.239
Tax-exempt interest
12.071.741
Dividends
567,411
1,220,100
81,929
1,616,257
854,061
1,474,276
26.243
17.910
68,899
14,861
3.336.025
3.308.337
89.761
22.069.013
1.916.644
Alimony received
1.391.035
Business or profession
Net income
224,014
3,960,712
8.750
267.557
795.183
18.490.754
Net loss
86,146
525,127
•50
•106
314.533
1.750.794
Sales of capital assets
Net gam in AGI
358,788
99,040
31 727
4.426,636
213,353
-99,440
13.313
609
1.679
160.253
894
30.168
2,173.395
650.269
206.821
37,814.697
Net loss in AGI
1.331.247
-350.283
87.387
298.042
639,003
3,546,124
•4.017
20.429
■88,230
369,714
550.930
1.731.598
4,830.487
24.017.362
Rent and royalty
Net income
102.973
859,265
1.733
15,661
635.799
6,398.250
Net loss
184.135
1,225,682
•1.341
•7.788
629.717
3,723,491
Farm rental income less loss
2,824
21,381
70.005
536.656
Partnerstiip and S Corporation net income less loss
102,227
3,186.916
1.038
99.433
695.306
15.893.293
Estate and tnjst net income less loss
13,481
297.251
•213
•23.052
123.040
2.696.502
Farm net income less loss
16,530
-127.807
79.879
-347.419
87,771
230.183
350.273
1,054.018
Taxable social secunty benefits
51,515
358.035
•6.335
•48.341
1.070.182
7.453.980
103,509
369.998
4.762
-2.140
402.258
1,909.439
375 575
1 235.401
12 474
94.541
1.494.206
5.043.241
87 173
151 552
•2 202
•4,404
534.497
889.826
Secondary IRA payments
Payments to a Keogfi plan
17818
146 840
•3 094
•27.144
131.122
1.053,595
Deduction for self-employment tax
226,500
253.992
9.472
16.439
829.229
1,172,848
f^oving expenses adjustment
26,091
84.026
•1.145
•1.202
75.517
164.972
Total Itemized deductions
2.399,958
29.727.522
41.707
755.789
8.300.220
103.539.417
ttemized deductions limitation
71,691
309.182
1.626
10,199
383.941
2.052,371
f^edical and dental expenses deduction
422,633
1.182.135
•8,918
•45,276
1.635.838
12,655,862
Taxes paid deduction
2.350,554
9.102.200
41,707
223,779
7.971.944
32,787,178
Interest paid deduction
2,060,232
13.983.685
33,038
245,108
5.686.928
33,560,764
Comnbutions deduction
2,144,948
3.166.920
41,662
205,611
6.808.391
14,936,942
Casualty or theft loss deduction
•8,806
•105.729
59.014
1,570,207
774,971
2,341,724
567,788
367,135
•123
2.496.036
71.328.482
338.412
165.228
•4
•11,034
39.217
6,841
•6,355
•46.214
1.399.906
2.425
•1.984
2.381.756
7.927,577
467.837
26.828
•2.462
10,080,833
Taxable income
315,002.337
641.887
Child care credit
12.328
Credit for the elderly or disabled
•162
30 249
60 709
399
279
340.985
383,563
Earned income credit used to offset income
tax before credits
197,595
2.769
3.734
90.571
7.282
8.648
•42
•46
•87
•74
35.209
19.458
39,360
6,972
89,694
General business credit
101,067
Empowerment zone employment credit
Income tax after credits
2.077.756
32.895
2.078,980
2,114,302
2,325,877
2.231,651
156,275
13,874.046
73.080
13.947,126
14,481,374
17,676,508
14,862,897
2,232,915
34,965
•904
34.965
36.219
40.314
34.058
11.157
283.733
•1.749
285.482
320.107
368.109
185.207
141.446
7.685.175
75.521
7.687.254
7.799.720
7.722.109
6,741.383
1.606.591
72,964,072
Alternative minimum tax
470,450
Total income tax
73,436,552
Total tax liability
76,220,368
Total tax payments
79,408,135
Income tax withheld
54,010,495
Estimated tax payments
20,515,192
Overpayment refunded
2.012,701
4,492,081
26.072
54.811
5.425.529
10,041,176
Tax due at time of filing
331.072
1,362,819
4,648
24,893
2.176,546
9,621,242
* 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
64
Individual Returns 1996
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)
Number of
Exemptions for dependents
Size of adiusted gross income
Number of
returns
Number of
exemptions
exemptions
for
taxpayers
Total
Number of
returns
Numljerof
exemptions
Adjusted gross
income less deficit
Total income tax
Number of returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
All returns, total
120,351,208
238,626,393
158,550,462
44,373,613
80,075,931
2,118,514,482
29,673,296
287,320,052
Under $5 000
15.781,797
13,117,886
9,137,102
2,401,481
3,980.783
•10.832.692
3.867
65,399
$5,000 under $10,000
13.601,747
19,029,827
13,130,172
3,734.987
5,899,655
28.611,005
28.173
8.690
$10,000 under $15,000
13.221.745
22,983,045
15.655.378
4,420,465
7,327,667
55,445.940
313.600
101,475
$15,000 under $20.000
11.610.325
21,623,880
14,576,325
4,076.488
7,047,555
71.052.937
942.774
546,891
$20,000 under $25,000
9.725.580
19,174.445
12,931,419
3,472,163
6.243.026
77,741.189
2,332.977
2,327,848
$25,000 under $30,000
8.061651
16,310,630
11,089.085
2,900.989
5,221.545
79,541.940
2,771.442
4,622,501
$30 000 under $35,000
5.606.752
14,237,533
9,526,164
2,568,030
4.711.369
83,109,126
2,542.628
5,930,888
$35 000 under $40,000
5.942.681
13,762,520
9.122,654
2,542.162
4,639,866
95,298,518
2,515,076
7,506,742
$40 000 under $45 000
5,096,438
12,398,456
6,108,238
2,296.495
4,290,218
97,668,578
2,283.148
8,296,820
$45 000 under $50 000
4,440.262
11,192,117
7,319,476
2,037,018
3,872,641
96,516.016
2,031.274
8,692,699
$50,000 under $55,000
3,711,158
9.933.299
6.420,901
1.824,212
3,512,398
95,746,224
1,818,855
8,934,877
$55,000 under $60,000
3,382,307
9.417,480
5.937,931
1,826,354
3,479,549
104.980.701
1,824,354
10,250,273
$60,000 under $75,000
7,229,386
20.663,228
13,278,542
3.856,036
7,384,686
257,495.415
3,852,221
28,382.193
$75,000 under $100,000
5,801,418
16.871,214
10,835,382
3,133,735
6,035,832
269.474.213
3,130.800
35,776.920
$100 000 under $200 000
4,612,554
13,429,187
8,635,691
2,485,000
4,793,496
324,339331
2,484.478
55,428,184
$200,000 under $500,000
1,198,671
3.553,669
2.244,908
644,554
1,308,761
185.826.022
644.281
46,308,039
$500,000 under $1,000,000,
213.824
616,734
397,291
102,828
219,443
69.083.482
102.764
21,042,717
$1 ,000,000 or more
110,912
311,245
203,803
50,615
107,442
137,416.539
50.585
43,096,898
Taxable returns, total
90,929,350
179,658,326
125,917,350
29,673,296
53,740,976
1,960,878,486
29,673,296
287,320,052
Nontaxable returns, total
29,421,856
58,968,067
32,633,113
14,700,317
26.334,955
157,635,996
-
-
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
ess deficit
returns
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns, total
41,423,391
73,723,698
2,017,146,173
27,527,632
274,932,328
834,712
1,179,575
49,380,890
784,070
7,697,859
Under $5,000
2.245.175
3,732.594
■10.248,855
2,610
61,861
16.750
22,260
-562,801
23
1.258
$5,000 under $10.000
3,469,012
5,448,065
26,487,302
19,361
7,991
14.493
25,312
101,386
-
$10,000 under $15,000
4.000.172
6,594.262
50.165,140
147,235
42,106
26.030
35,510
345,128
16,828
7,291
$15 000 under $20,000
3,721.719
6,277.223
64.838,139
692,624
353,371
19.776
26,149
345,147
9,813
9,280
$20,000 under $25,000
3,141.050
5,523.641
70,430,539
2,029.321
1.910,074
60.168
91,537
1.356,002
60,167
79.312
$25 000 under $30,000
2,629,158
4,628.551
72,083,512
2,504.308
4,047,592
77.823
132,608
2,142,581
77,616
172.861
$30,000 under $35,000
2,353,899
4,259.106
76,206.918
2,328.537
5.316,023
95.741
127,063
3,097,965
95.731
284.757
$35 000 under $40,000 ,
2,350,128
4,234.635
88,136.443
2,323.056
6.825,470
72,160
82,696
2,680,816
72.147
248.738
$40,000 under $45,000
2,175.347
3,955.959
92,490.507
2,162,053
7,754,714
77,603
110,464
3,319,592
77.593
357,509
$45,000 under $50,000
1,924,938
3.625,570
91,224,682
1,919238
8,075.048
61,682
74,502
2,936,965
61.682
371,081
$50,000 under $55.000
1.756.763
3,315,335
92.201.916
1,751,406
8.545.754
16,942
24,039
891.042
16.942
100,816
$55,000 under $60,000
1,749,847
3,254,815
100,558,442
1,747.887
9.693,618
40,787
61,792
2.380.666
40,787
273,635
$60 000 under $75,000
3,710,181
7.005,247
247,731,007
3,707,429
27,128,621
94,994
131.688
6.345.444
94,991
784,781
$75,000 under $100,000,
3,008,326
5,712,786
258.661,131
3.005,753
34,175.907
80,577
120.861
7.010.038
80,577
1,009,121
$100,000 under $200,000
2,411,224
4.581,567
314,590,701
2,410,714
53,574,399
60,470
85.975
8.385,993
60,469
1,596,251
$200,000 under $500,000
626,675
1.255,986
180,744,509
626,416
45,028,932
15,893
22.955
4.360,915
15,882
1,086,418
$500,000 under $1,000,000
100,652
214,025
67,593,305
100,591
20,597.700
1,839
2,768
1.229,745
1,838
368,354
$1 000 000 or more
49,126
104,331
133,250,836
49,095
41,793.150
985
1,396
3.014,267
985
946.399
Taxable returns, total
27,527,632
49,223,977
1,866,772,417
27,527,632
274,932,328
784,070
1,105,994
t9,424,184
784,070
7,697,859
Nontaxable returns, toUl
13,895,759
24,499,720
150,373,756
50,642
73,581
-43,294
Footnotes at end of table
Basic Tables 1996
65
Table 2.3--AII Retums: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross
Income-Continued
(All figures are estimates based on samples-nioney amounts are <n thousands of dollars)
Exemptions for dependents-continued
Exemptions for parents
Exemptions for other dependents
Size of adiusted 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
rBtums
exemptions
less deficit
retums
retums
exemptions
less deficit
retums
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
All returns total
1,764,457
2,076,325
76,746,373
1,412,861
8 993,881
2,300,057
3,096,334
60,847,552
1,284,832
4,809,555
U'lde' $5 30C
6071-1
63 036
■539 367
1.237
2.475
130.890
162.894
23.889
13
153
$6 000 under $10 000
89.013
90.276
711.959
272.507
336.002
2,181.752
8.813
700
$10,000 under $15,000
149,738
172,204
1,951.673
64.560
23,991
392,162
525.690
4,878.508
88,087
28.582
$16,000 under $20,000
175,243
206,376
3.104,673
106.566
85,061
394,745
537,807
6.941.068
164,135
114.831
$20,000 under $25,000
224 353
262.644
4.953.288
187.478
225.897
269.321
365.205
6.005.081
194,241
207.986
$25,000 under $30,000
178.224
218.092
4886.357
172.386
315,044
180,201
242.294
4.943.263
172,024
306.949
$30,000 under $35,000
137.402
160.644
4,431,165
133.213
291.479
125,023
164.556
4.017,164
123,877
289,698
$35,000 under $40,000
115.523
133.230
4,334,064
115.400
346.693
125.133
189.306
4.659.527
125.132
376.376
$40,000 under $45,000
84.104
99,922
3.583,036
83.036
278.431
82,881
123.874
3.554.914
82.881
289.418
$45,000 under $50,000
53,763
68,512
2,528,628
53.750
217,830
76,101
104.058
3,584,722
74.947
313,004
$50,000 under $55,000
82.477
92,240
4.339,971
82.467
390.023
49,371
80.784
2,581,080
49,370
259.167
$55,000 under $60,000
60.892
77,820
3,532,661
60.844
336,997
60.574
85.123
3.491.345
60,574
387.167
$60 000 under $75,000
138.545
163,807
9.217.400
137.484
964,827
67.924
83,944
4,437.112
67.922
458.650
$75,000 under $100,000
115.197
146.485
10.013,419
115.193
1.255,630
43.370
55.699
3,734.829
42,971
636,642
$100,000 under $200,000
77.479
94.981
9.963.149
77.468
1.580,270
24,369
30.972
3,244.246
24.358
552,306
$200 000 under $500 000
18.637
22.613
5.136.067
18.626
1.248.606
4.790
7.208
1.443.760
4,786
347.201
$500 000 under $1,000,000
2.079
2.240
1,410.010
2.077
423.455
387
409
275.416
386
81.319
$1 000 000 or more
1.076
1.205
3.188.321
1.076
1.007.173
318
510
849.886
317
261.609
Taxable returns, total
1,412,861
1,681 077
73 043 400
1,412,861
8,993,881
1,284,832
1,729,928
48,941,262
1,284,832
4,809,555
Nontaxable returns, total
351,597
395,243
3,702,973
1,015,225
1,366,406
11,906,290
" Estimate should be used wi
NOTE Detail may not add to
ith caution because of the small number of retums on which it is based
totals because of rounding
66
Individual Returns 1996
Table 2.4-AII Returns: Exemptions by Type and Number of Exemptions, by Marital Status
fAII figures are estimates based on samples-money amounts are in thousands of dollars)
Number
of
returns
Number
of
exemptions
Number of
exemptions
for taxpayers
Exemptions for dependents
Total
Manlat status
Number
of
Number
of
Adjusted
gross income
Total income tax
Number of
Amount
returns
exemptions
less deficit
returns
(1|
(2)
(3)
(4)
(5)
(6)
(7)
(8)
AJI returns, total
120,351,208
238,626,393
158,550,462
44,373,613
26.832.116
80,075,931
52.598.709
2,118,514,482
1.740,777.134
29,673,296
22.291.537
287,320,052
256.989.591
Joint returns of mamed persons
48.826.118
150,246.634
97.647,925
Separate returns of mamed
persons total
2.545,602
3.487.758
2.570.614
570 640
917 144
19 598 318
494 209
3.013.804
2.999,723
Spouse filing
2,513.821
3.418700
2.507.052
566.138
911.648
19.448.754
490.744
Spouse not filing
31.781
69.057
63.562
4.502
5.495
149.564
3.465
14,081
Returns of heads of household
16.554,688
40.834.864
16.551.569
15.337.163
24.283.296
317.610159
5.979.688
22,319.275
Returns of surviving spouses
101,807
271,097
101.807
101.807
169.290
3.606.012
68.302
395.112
Returns of single persons
52,322,994
43.786,040
41.678.547
1.531.886
2.107.493
36.922.860
839.559
4.602,271
Exemptions for dependents-continued
Exemptions for children at home
Exemptions for children away from home
Marital status
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
retums
Amount
Number of
retums
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns, total
41,423,391
26,174,126
526,110
521 ,508
4,502
13,777,150
97,144
848,860
73,723,697
50,464,652
837,779
832.284
5.495
21.110.080
164.618
1.146.568
2,017,146,173
1.700.692.332
17.603.786
17,454,221
149,564
279,902,849
3.553.912
15.393.295
27,527,632
21.708.008
451.317
447.852
3.465
5,014,706
68,302
285.299
274,932,328
251.114.626
2.687.773
2.673,692
14,081
19,052,891
395.112
1.681,927
834,712
352.015
42.117
42.117
104.262
336.317
1,179,575
490,194
58,853
58,853
140,544
489.984
49,380,890
27.947.150
1.943.994
1.943.994
5.030.498
14,459,249
784,070
335.753
40.567
40.567
91.890
315.860
7,697,859
4.449.675
309.893
309.893
Joint returns of mamed persons
Separate retums of mamed
persons total
Spouse filing
Spouse not filing
Retums of heads of household
683 333
Retums of single persons
2,254,960
Exemptions for dependents-continued
Exemptions for parents
Exemptions for other dependents
Marital status
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
retums
Amount
Number of
retums
Amount
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
AJI returns, total
1,764,457
757,634
7.129
7,129
918,826
80,869
2,076,325
925.778
7.135
7.135
1.050.044
93.368
76,746,373
49.009.978
573.078
573.078
24.855.476
2.307.841
1,412,861
678.510
7.124
7.124
665.246
61.981
8,993,881
6.363.980
125.825
125.825
2.187.848
316.228
2,300,057
518.222
6.922
6.922
1.476.882
•4,673
293,358
3,096,334
718.084
13.376
13.376
1.982.627
•4.673
377.574
60,847.552
23,820.715
331.066
331.066
31.198.483
53.600
6.443.688
1,284,832
412.385
•6.800
•6.800
671.530
•10
194.107
4,809,555
2.495.981
•56 530
Joint retums of mamed persons
Separate retums of mamed
persons total
Spouse filing
•56 530
Spouse not filing
Retums of heads of household
Retums of surviving spouses
Returns ot Single persons
1.819.911
•290
436.844
'Estimate snouia De used with caution because of the small number of retums on which it is based.
NOTE Detail may not add to totals because of rounding
Basic Tables 1996
67
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All returns witfi earned income credit
Size of adjusted
Adjusted
EIC salanos
Nontaxable earned
EIC seH-«mploymenl
EIC earned
gross income
Number of
returns
gross income
less deficit
and wages
income
income
income
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
(1)
(2)
(3)
C)
(5)
(6)
(7)
(8)
(9)
(10)
Total
19,463,836
228,676,SSS
17,935,029
205,535,367
1,758,164
2.133,926
3,398,007
18,838,418
19,463,836
226,507,710
No adjusted gross income
84 332
-2,824,085
44.584
348,238
•1,698
•670
60.495
191,224
84.332
540.033
$1 under $1,000
405,971
242,292
338.677
266,889
•9,930
•13,769
77,163
61,093
405.971
341,751
$1,000 under $2,000
697,277
1,051,922
638,550
1,008,813
•5,864
•4,551
81,482
89,291
697.277
1,102,655
$2 000 under $3 000
765,172
1,930,140
692,065
1,708,783
•9,930
•40,748
105,736
173,329
765.172
1,922,860
$3,000 under $4,000
816,488
2.859.426
744,358
2.466,660
•7,770
•1,077
127,034
338,125
816,488
2,805,862
$4,000 under $5,000
942,875
4.243,473
822,784
3,490,810
•19,599
•34,725
213.419
685,556
942,875
4,211,091
$5,000 under $6 000
964,653
5,294,518
851,490
4,185,772
•16,470
•15,440
208,195
824,777
964.653
5,025,989
16 000 under $7 000
1 185,545
7,705,883
1,007,674
5,966,218
•9,346
•3,367
298,007
1,384,927
1.185.545
7.353,512
$7 000 under $8,000
1 148 244
8,594,450
1,030,272
7,088,594
•9.789
•8,150
220,637
1,003,941
1.148,244
8,100,684
$8,000 under $9,000
1,084,458
9,231,218
936,035
7,191,426
42,680
36,563
261,419
1,537,624
1.084,458
8.765,613
$9,000 under $10,000
979,891
9,258.844
905,540
7,873,637
34,165
12,451
190,150
1,022,758
979.891
8,908,746
$10,000 under $11,000
728906
7.652,840
668,562
6,618,959
31,058
31.429
125,030
860,205
728,906
7.610.593
$11 000 under $12,000
761,983
8,777.095
701,771
7,637.851
67,739
84 538
122,897
917,798
761 ,983
8.640,187
$12,000 under $13,000
734,225
9.154.970
682,784
8,125.472
90,367
202873
103,365
746,870
734,225
9,076,214
$13,000 under $14,000
754,976
10,191.892
716,844
9.103,771
104,802
125.062
100,390
605,840
754,976
9,834,674
$14 000 under $15,000
823,504
11,947,106
792,555
10,983,762
93,293
102.074
81,844
561,781
823,504
11,647,617
$15,000 under $16,000
754,436
11,683,687
714,666
10,462,969
104,257
190.739
98,634
861,486
754,436
11,515,194
$16 000 under $17,000
688,121
11,356,181
666,735
10.407,452
147,788
183.312
93,351
667,993
688,121
11,258,757
$17,000 under $18,000
706,942
12.387,976
678,568
11.478,789
122,742
191.808
94,806
627,801
706,942
12,293,398
$18 000 under $19,000
603,602
11,161,249
578,853
10.054,810
106,838
125.138
113,856
772,322
603,602
10,952,270
$19,000 under $20,000
610389
11,886.218
582.982
10.746,550
115,962
176,426
95,128
807,435
610,389
11.730.411
$20 000 under $25,000
2,525,581
56,416,978
2.458.494
51,422,128
476.536
429,730
394,626
3,001,142
2,525,581
54.853,000
$25 000 and over
696,264
18,472,282
680,186
16,898,117
129,543
119,385
130,343
1,095,099
596,264
18.112.601
All returns
with earned income credit-continued
Size of adjusted
Total
samed
EIC usee
to offset
Total income
EIC used to offset
EIC refundable
gross income
incom
3 credit
income tax t
efore credits
tax
all other taxes
potlion
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
19,463,836
28,825,258
78,704
8,194,823
3,562,894
3,050,241
2,123,565
3,027,626
2,105,126
15,379,722
23,157,238
No adjusted gross income
84,332
55.171
26,324
53,964
52,380
$1 under $1 000
405,971
70,837
58.555
6,514
372,395
64,322
$1 000 under $2,000
697,277
269,224
81.345
15,299
657,771
253,926
$2,000 under $3,000
765.172
484.395
92.419
26,050
720,526
458,345
$3,000 under $4,000
815.488
677.699
125.941
36,580
755,319
641,119
$4,000 under $5,000
942875
924.572
205.094
81,449
841,159
843,123
$5,000 under $6,000
964.653
1.127,089
•1,231
•89
209,346
93,072
858,344
1.033,928
$6,000 under $7,000
1.185.545
1.676,910
191,601
6,961
•1,064
•19
290,338
149,975
1,086,764
1.519.974
$7,000 under $8,000
1.148,244
1.762,018
354,458
39,684
166,981
10,590
183,985
88,935
917,236
1.633,399
$8,000 under $9,000
1.084,458
1,972,724
284,048
19,498
280.940
64,423
215,927
199,475
783,102
1,753.751
$9 000 under $10,000
979,891
2,069,344
217,250
6181
180.076
68,055
161.935
151,655
784,807
1.911.508
$10,000 under $11,000
728,906
2,011,452
19,949
4,563
138,055
144,935
722,612
1.861,954
$11,000 under $12,000
761,983
2,080,173
285,759
36,342
143,553
156,914
756.569
1,886,917
$12,000 under $13, 000
734,225
1,872,844
279.426
63,813
-
112,797
124,186
722.568
1,684,845
$13,000 under $14,000
754,976
1,803,502
374.786
114,928
•2.462
•650
117,714
113,717
734,938
1.574.857
$14,000 under $15,000
823,504
1,855,624
511.844
166,200
87,977
91,096
806,086
1.598.327
$15 000 under $16,000
754,436
1,545,076
514.049
231,229
•5,569
•1.916
99,112
111,476
722,762
1,202,372
$16,000 under $17 000
688,121
1,285,785
523,120
273,305
•5,505
•1.611
97,249
106.095
661,958
906.385
$17 000 under $18 000
706 942
1 175846
605,264
347,374
•19,756
•5.552
101,728
80.279
642,288
748.194
$18,000 under $19,000
603,602
887,950
492,481
330,692
127.191
22.232
101.750
82.064
424,514
475,195
$19,000 under $20,000
610.389
826,729
536,470
352.288
176.512
61.991
77.759
63.017
389,038
411,424
$20,000 under $25,000
2,525.581
2,125,969
2,351,041
1,352,375
1,465,477
1.232.748
248.250
150,758
906,564
622,836
$25,000 and over
696.264
240.791
652,046
217,373
618,707
653,776
21,625
5.261
58,439
18,157
Footnotes at end of table.
68
Individual Returns 1996
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 witti
no qualifying children
Size of adjusted
Adjusted
EIC salanes
Nontaxable earned
EIC self-employment
EIC earned
gross income
Number of
returns
gross income
less deficit
and wages
ncome
income
income
Number of
Amount
Number of | Amount
Numtser of
Amount
Number of
Amount
returns
returns
returns
returns
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
Total
3,531,619
16,884,094
2,993,786
14,524,680
44,271
23,773
859,402
2,823,287
3,531,619
17,371,741
No adjusted gross income
45,646
-1,334.204
21.238
93.807
34.517
61.051
45,646
154.858
$1 under $1 000
195,029
111.768
139.329
99,713
61.807
43.223
195,029
142,937
$1 OCO unoer $2,000
289741
435.914
253.367
395.445
•2.50"
•1.306
48.907
43.311
289,741
440,062
$2,000 under $3,000
300,386
758.055
260.755
639.284
.
59.679
99.170
300,386
738,455
$3,000 under $4,000
346.217
1.212.126
293,720
973,432
•4,663 '1.040
76.203
212.189
346.217
1.186.661
$4,000 under $5,000
460,294
2,059,996
388,083
1,598,732
•4.663 "s.eeo
125.679
409.892
460.294
2.012.284
$5,000 under $6,000
425,594
2,327,916
354,651
1,768,419
•158 -128
120.194
452.508
425.594
2.221.056
$6,000 under $7.000
468.627
3,059.072
394,346
2,329,189
•4.663 '947
133.956
566.981
468.627
2.897.117
$7 000 under $8.000
430.684
3.230.672
361,533
2,423,422
•8.676 ^7.755
113,179
531.736
430.684
2.962.914
$8 000 under $9,000
356,982
3,051,180
324,192
2,422,483
•15.835 •7,263
62,275
296.756
356.982
2.726.502
$9,000 under $10.000
212,419
1,971.599
202,573
1,780,754
•3.10'
•1.675
23.005
106.468
212.419
1 ,888.896
$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
witti no qualifying cfiildren-continued
Size of adjusted
Total
samed
EIC usee
to offset
Total 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
3f Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
returns
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
Total
3,631,619
651,734
999,328
68,172
629,062
143,088
672,092
28.889
134,214
5.748
2,308,676
449,349
No adjusted gross income.
45.646
9.132
19,589
3,384
$1 under $1,000
195,029
10.232
31,723
2.654
164,559
7,578
$1,000 under $2,000
289,741
33,245
40,156
4.948
250,838
28,297
$2,000 under $3,000
300,386
55,818
49,636
9.501
255.740
46.316
$3 000 under $4,000
346,217
88,561
70,838
17.198
285.055
71.363
$4,000 under $5,000
460,294
140,195
115,459
31.239
358.578
108.956
$5,000 under $6,000
425,594
123,123
124.195
33,745
319,284
89.378
$6 000 under $7,000
468.627
100,857
190.370
6,873
•1,06<f
■19
116.492
21,249
370,004
72.735
$7 000 under $8,000
430,684
62,532
346,688
38.927
166.981
10.590
68.186
6,471
203,162
17.134
$8,000 under $9,000
356,982
24.573
280,940
19,445
280,94C
64.423
18.269
1,286
57.772
3.842
$9,000 under $10,000
212,419
3.466
181,330
2,927
180,076
68.055
•8.249
•174
•24.094
•365
$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 1996
69
Table 2.5~Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
iAii figures are estimates based on samples-money amounls are in thousands of dollars)
Returns with one qualifying child
Size of afliusled
Adjusted
EIC salaries
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 of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
Total
7,943,278
20,401
98,270,139
-570,463
7,469,859
12,746
89,702,483
142,789
807,765
•1,201
917,051
•380
1,069,973
12.947
6,036,924
52.639
7,943,278
20,401
96,656,458
No adiusied gross income
195,808
$1 under $1,000
100,397
219.975
57.801
332.268
97.890
205,107
69,862
315,333
•3.715
•3.107
•1.355
•3.027
•6.267
19,934
•11.056
33,590
100.397
219,975
82,274
$1,000 under $2,000
351.950
$2,000 under $3,000
235,565
582.863
222,754
526,683
•3.107
•3.573
19,077
33,208
235,565
563,465
$3,000 under $4,000
253.601
893.647
243,086
821.852
.
24.298
60,167
253,601
882.018
$4,000 under $5,000
276.775
1,262,560
249,299
1.098.172
•3.107
•4.475
44,102
138,379
276,775
1,241,026
$5 000 under $6 000
302.343
1,666,012
272,419
1.364,091
•10.394
•15.061
54,173
217,027
302,343
1,596,178
$6,000 under $7,000
442.308
2,866,493
376,383
2,240.374
•^.108
-447
107.481
517,449
442,308
2.758,264
$7,000 under $8,000
436.174
3,259,684
396,022
2.789.374
-
~
67.401
322,778
436,174
3.112.158
$8,000 under $9 000
368.623
3,133,912
321,106
2.532,495
•13,660
•23.919
83.774
473,386
368,623
3.029,801
$9,000 under $10,000
409.099
3,887,666
383,015
3,407,424
•14,268
•5.004
61.578
293,381
409,099
3,705,810
$10 000 under $11 000
380 533
3 998,796
356,747
3,563,019
•8,699
•3.532
53,151
334,257
380,533
3,900,808
$11 000 under $12 000
403,860
4,648,235
371,068
4,025,240
29,197
21.056
64,074
462,275
403,860
4.508.571
$12,000 under $13,000
392,923
4,905,791
360,742
4,325,744
58,417
113.732
52,180
459,786
392,923
4.899.262
$13,000 under $14 000
396.372
5,346.520
379,709
4,891,383
58,505
72,986
42,051
248,436
396,372
5,212.806
$14,000 under $15,000
425.997
6.184.947
411.681
5,714,865
67.388
92.305
39,108
278,471
425,997
6,085.641
$15,000 under $16.000
390.416
6.044,982
372.278
5.514.456
61.377
83.377
41,198
338,540
390,416
5,936,372
$16,000 under $17,000
344.026
5,683,786
338.495
5,334.810
85.430
87.639
34.475
213.952
344,026
5,636,401
$17 000 under $18 000
353,083
6,179,523
342.050
5,763.445
61.546
78.823
34.963
280.903
353,083
6,123,171
$18,000 under $19 000
313,173
5790,246
305.800
5,354,069
55,447
50,169
46,271
253.348
313,173
5,657,586
$19,000 under $20 000
283,608
5518,002
276.590
5,085,462
60,840
76,849
37,338
248.949
283 608
5,411,261
$20,000 under $25,000
1,176,999
26,170,586
1,157.841
24,406,928
204,139
178,813
122,987
764,543
1,176,999
25,350,285
$25,000 and over
•17,029
•426,283
•17.029
•414.612
•1,112
•527
•1,145
•403
•17,029
•415.542
Return
s with one qualifying child-continued
Size of adjusted
Total
aamed
EIC usee
to offset
Total
ncome
EIC used to offset
EIC refundable
gross income
incom
3 credit
income tax t
lefore credits
tax
all other taxes
portion
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
returns
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(60)
Total
7,943,278
11,372,267
4,024,595
1,942,043
1,479,003
1,235,019
1,007.531
749,555
6,289,857
8,680,668
No adjusted gross income
20,401
27,856
12.171
9.179
18,703
18,677
$1 under $1,000
100,397
219.975
25,211
116,429
-
•
•8.423
24,981
•2.677
5.608
100.397
219.813
22.534
$1 000 under $2,000
110.821
$2 000 under $3,000
235.565
191.681
.
-
.
.
•14,064
•4,792
235.565
186.889
$3 000 under $4,000
253.601
299.455
-
-
26,413
9.681
253.601
289.774
$4 000 under $5,000
276,775
416.280
-
-
-
40,950
22.811
276.775
393,469
$5 000 under $6,000
302,343
529.819
•1.231
•89
-
-
50,688
34.628
302.343
495,102
$6 000 under $7 000
442,308
904.103
•1,231
•89
-
-
110,844
80.640
442.308
823.375
$7,000 under $8,000
436,174
909.953
•7,770
•757
-
72,185
56,080
433.919
853.116
S8 000 under $9 000
368,623
769 267
•3,107
•53
83,683
78,369
367.478
690.845
$9,000 under $10,000
409,099
857.687
30,129
2,674
-
60.394
53,965
407.954
801.049
$10 000 under $11,000
380,533
805,497
•18,696
•4,187
-
63,115
60.819
375.628
740,491
$11 000 under $12,000
403,860
851,648
276,437
32,989
-
75,235
78.117
399.834
740,542
$12,000 under $13 000
392,923
766.660
261,428
59,750
64,409
70,982
382.268
635,928
$13,000 under $14 000
396,372
708.641
296,765
108,866
•2,462
•650
53,280
42,725
376,492
557,050
$14,000 under $15,000
425,997
697,637
335,404
141,336
-
48,252
38,891
408,855
517,410
$15,000 under $16,000
390,416
576,970
349,884
183,683
•5,569
•1,916
46,517
29,794
361,485
363,493
$16,000 under $17 000
344 026
450,379
334,915
206,996
•5,505
•1,611
39,563
30,431
324.220
212,952
$17 000 under $18 000
353 083
410,826
345,575
258,843
•16,649
•5,282
37,989
20,714
314,041
131,268
$18 000 under $19 000
313173
316,098
298,160
240,279
127,191
22,232
39,414
11,006
161,517
64.813
$19 000 under $20 000
283,608
242,537
282,009
215,877
173,404
61,407
18.338
4,047
94,973
22.613
$20 000 under $25,000
1,176,999
497,531
1,164,825
485,472
1,131,194
1.113.399
16.623
3,599
31,688
8,459
$25 000 and over
•17 029
•104
•17,029
•104
•17,029
•28.523
Footnotes at end of table
70
Individual Returns 1996
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 adiusled
Adjusted
EIC salaries
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 of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
(61)
(62)
(63)
(64)
(65)
(66)
(67)
(68)
(69)
(70)
Total
7.988.939
18,285
113,522,322
-919,418
7.471,384
10,600
101,308,204
111,642
906,128
•497
1.193,102
•190
1,468,633
13,031
9.978.206
77,534
7.988,939
18,285
112,479,512
No adjusted gross income
189.367
$1 under $1,000
110,546
72,723
101.458
97,314
•6,215
•12,414
•9,089
•6.814
110,546
115,541
$1 000 under $2,000
187,562
283.740
180.076
298,034
•250
•219
12,641
12,390
187,562
310.642
$2,000 under $3,000
229,221
216,670
205,805
589.223
753.653
920.916
208,556
207,552
185,403
542,815
671,376
793,906
•6,822
•3,107
•11.829
•37,174
•37
•26,590
26,980
26,533
43,638
40,951
65,769
137,285
229,221
216,670
205,805
620,940
$3,000 under $4,000
737,182
$4,000 under $5,000
957.781
$5 000 under $6,000
236,717
1,300,591
224,420
1,053,262
•5,918
•251
33,828
155,242
236,717
1,208.756
$6 000 under $7 000
274,609
1 780 318
236,944
1,395,655
-2,688
"2,368
56,570
300.497
274,609
1,698.131
$7,000 under $8,000
281,386
2,104,093
272,716
1,875,798
••
"
40,057
149.426
281,386
2,025,613
$8,000 under $9.000
358,853
3.046,126
290,738
2,236,447
•13,186
•5,381
115,370
767.481
358,853
3,009.309
$9,000 under $10.000
358,373
3,399.579
319,951
2,685,359
•16,790
•5,772
105,567
622,909
358,373
3,314.040
$10,000 under $11,000
348,373
3.654,044
311,816
3,055,940
•22,359
•27,896
71,879
525,948
348,373
3,609.785
$11,000 under $12, 000
358,123
4.128,860
330,703
3,612,610
38,542
63,483
58.823
455,523
358,123
4.131,616
$12,000 under $13,000
341,302
4,249,179
322,042
3,799,728
31,951
89,140
51.185
287,084
341,302
4.175.952
$13,000 under $14,000
358.604
4.845,372
337.135
4,212,388
46,297
52,076
58,338
357,404
358,604
4.621,868
$14,000 under $15,000
397.507
5.762.158
380,874
5,268,896
25,905
9,770
42,736
283,310
397,507
5,561.976
$15,000 under $16,000
364,020
5,638.705
342.388
4,948,514
42,880
107,361
57,436
522,947
364,020
5.578.822
$16,000 under $17,000
344,096
5,672,395
328,240
5.072,642
62,357
95,673
58,876
454,041
344,096
5,622.355
$17,000 under $18,000
353,859
6,208,453
336,518
5,715,344
61,195
112,985
59,843
346,898
353,859
6175,227
$18,000 under $19,000
290,429
5,371,004
273,053
4.700.741
51,391
74,969
67,585
518,974
290,429
5,294,684
$19,000 under $20,000
326,782
6,368,216
306,391
5,661,087
55.121
99,576
57,790
558,486
326,782
6,319,150
$20 000 under $25 000
1 348 583
30,246,392
1,300,653
27,015,200
272,397
250,917
271,639
2,236,599
1,348,583
29,502,715
$25 000 and over
679 235
18 045 999
663,157
16,483,505
128,431
118,858
129,199
1,094,696
679,235
17,697,059
Returns with two or more qualifying ctiiidren-conlinued
Size of adjusted
Total
sarned
EIC usee
to offset
Total
ncome
EIC used to offset
EIC refundable
gross income
incomt
9 credit
income tax b
«fore credits
tax
all other taxes
portion
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
returns
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(80)
Total
7.988,939
16,801,257
3,170.901
1,552,679
942,176
745,458
1,348,003
1.221.357
6,781,190
14.027,221
No adjusted gross income
18,285
41,716
.
-
14,111
11,397
15,672
30,319
$' under $1 000
110,546
35,393
•18,410
•1,182
107,438
34,211
$1,000 under $2,000
187.562
119,550
•16,208
•4,743
187,120
114,807
$2,000 under $3,000
229.221
236,896
28,718
11.756
229,221
225,140
$3,000 under $4,000
216.670
289,683
26,689
9,701
216,663
279,982
$4,000 under $5 OOO
205,805
368,097
48,686
27.399
205,805
340,698
$5,000 under $6,000
236,717
474,147
34.463
24,699
236,717
449,448
$6,000 under $7 000
274.609
671,951
63,002
48,086
274,451
623,865
$7 000 under $8,000
281,386
789,533
43,613
26,384
280,155
763,149
$8,000 under $9,000
358,853
1,178,884
113,975
119,820
357,852
1,059,064
$9,000 under $10,000
358,373
1.208.191
•5,791
•580
93,293
97,517
352,758
1,110,094
$10,000 under $11,000 .
348,373
1.205,955
•1,253
•376
74,939
84,116
346,984
1,121.463
$11,000 under $12,000
358,123
1,228.525
•9,322
•3,353
68,318
78,797
356,734
1,146,375
$12,000 under $13,000
341,302
1,106,185
•17,998
•4,063
48,388
53,204
340.300
1,048,918
$13,000 under $14,000
358,604
1,094,861
78,022
6,063
64,434
70,991
358,447
1,017,807
$14,000 under $15,000
397,507
1,157,986
176,440
24,864
39,725
52,205
397,231
1,080,917
$15,000 under $16,000
364,020
968,106
164,165
47,546
52,595
81,681
361,277
838,879
$16 000 under $17 000
344 096
835 406
188.205
56,309
57,686
75,664
337,739
693,434
$17 000 under $18,000
353,859
765,021
259.689
88,530
•3,107
•270
63,739
59,565
328,247
616.925
$18,000 under $19,000 .
290,429
571,853
194.321
90,412
-
62,337
71,058
262.997
410.382
$19 000 under $20,000
326,782
584,192
254.460
136,411
•3,107
•584
59,421
58,970
294,065
388,811
$20,000 under $25,000
1,348,583
1,628,438
1.186.216
866,903
334,283
119.350
231,628
147,158
874,876
614,377
$25,000 and over
679,235
240,688
635.017
217,269
601,678
625,253
21,625
5,261
58,439
18,157
'Estimate should be used with caution because of the small number of returns on which it is based
" Data combined to avoid disclosure of information for specific taxpayers
NOTE Detail may not add to totals because of rounding
Basic Tables 1996
71
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Individual Returns 1996
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Basic Tables 1996
83
Table 3.4--Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate
at Which Tax Was Computed
(Alt figures are estimates based on samples-money amounts are in thousands of dollars)
Classified by the highest marginal rate at
which tax was computed
Tax rate classes
Number of
returns
Adjusted
gross income
Modified taxable income
Tax generated
Income tax afler credits
At all rates
At marginal rate
At all rates
At marginal rate
Total
As a percentage of
Adjusted
lUlodified
less deficit
gross income
taxable income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
All returns
All tax rates
96,513,834
4,439,649,963
3.090.039.998
1.641,919,403
666,574,904
376,195,348
655,404,184
14.8
21,2
15 percent (Form 8814)
11,707
•88,300
6,596
6.596
992
992
591
(X)
90
1 5 percent
68,120,162
1,681,915,682
896,543,606
896,515,254
134,483,214
134,477,288
128.939.734
77
144
28 percent
23,176,321
1,521,756,825
1,131,057,018
349,440,875
215,085,990
97,843,445
213,823.248
14 1
189
28 percent (capital gains)
488.911
103,986,942
86,225,481
57.563.960
22,015.182
16.117.909
21.843.301
21 0
25 3
31 percent
2,686,314
354,953,024
288,501,210
51,681,463
70.620,626
16.021.254
70,033.094
197
24 3
36 percent
1.041,032
249,214,248
212,291,149
45,197,596
59,706.194
16.271.135
58.963.983
23 7
278
39 6 percent
624,600
525,465,710
473,275,734
239,624,224
164.052.580
94.891.193
161.198.245
30 7
341
Form 8615
364,783
2.445.832
2.139,205
1,889,435
610.127
572.132
601.988
24 6
28 1
Joint returns and returns
of surviving spouses
All tax rates
42,957,026
3,018,488,943
2.140.588.467
1,068,824,684
2,521
479,175,340
380
259,885,811
380
472,834,528
348
15.7
22.1
15 percent (Form 8814)
4,200
-156.468
2,521
(X)
138
1 5 percent
26 097,854
959,854,581
511,082,780
511,058,023
76.662.979
76.668.703
74.672.336
78
146
28 percent
13,630,671
1,088,593,174
795.086.305
248.463,737
151.563.308
69.669.846
160.613.409
138
189
28 percent (capital gains)
286,351
73.642.664
61,281.486
40,927,608
15.666.381
11.469.730
15.547.788
21 1
25 4
31 percent
1.579.403
246.550.601
198.067.094
32,291.435
48.192.505
10.010.345
47.777.309
194
24 1
36 percent
819.756
204.700.595
173,906,082
36,150,312
48.559,752
13.014.112
47,981.254
23 4
276
39 6 percent
538.792
445.303.796
401,162,198
199,931,048
138.530,036
79.172.696
136.342.084
30 6
340
Foml 8615
"
(X)
(X)
Separate returns of
married persons
All tax rates
2,198,087
81,749,933
60.144.698
31,653,472
14,026,022
8,283,639
13,733,992
16.8
22.8
15 percent (Fomit 8814)
(X)
82
(X)
148
15 percent
1.295.090
23.264.456
12,899.841
12,899,841
1 ,935.002
1.934.976
1.905.201
28 percent
748.164
29.029,642
22,101,674
7,100,911
4,238.401
1.988.266
4.224.882
14 6
191
28 percent (capital gains)
9.261
2,089,862
1,663,866
1.340.345
441.768
376.297
430.076
20 6
25 8
31 percent
89.622
6,649,426
5,398,832
771.070
1.301.159
239.032
1.291.991
194
23 9
36 percent
39.610
5.025.492
4.209,516
896,627
1.177.340
322,786
1.149.478
22 9
273
39.6 percent
16.341
16.671.054
13,870,969
8.644.679
4.932.352
3,423.293
4,732.364
30 2
34 1
Fomi 8615
(X)
(X)
Returns of heads
of households
All tax rates
10,656,685
309,769.489
•70.214
168.757.917
•4,039
120.714.694
•4,039
29.900.942
•607
21,262,331
•607
26,467,869
•239
8.5
15.7
15 percent (Fomi 8814).
•7,407
03
59
15 percent
9,460,138
221.770.414
100 865 166
100 861 571
15.130.062
8.737.127
15.129.236
1 1 890 581
54
11 8
26 percent
1,085,854
64.228,691
1 \J\/,\J\J%J, 1 V./\pi
47,412,913
12 501 262
3.500.353
1 1 ,\J-J\J, >J^J 1
8.654.014
136
183
28 percent (capital gains)
8,238
1.802.734
1,575,085
1^,WU 1 ,^yJ^
1,162,267
406.720
325.435
403.381
22 4
25 6
31 percent
63,694
8.549,272
7,015,881
1,237,627
1.735.343
383.664
1.721.609
20 1
24 6
36 percent
20,871
4,891,572
4,211.890
1,009,516
1,205.045
363.426
1.174.988
24 0
27 9
39 6 percent
10,484
8,456.591
7.672.942
3.938.410
2.666,039
1.559.610
2.623.167
310
342
Form 8615
-
-
-
-
-
-
(X)
(X)
Returns of single persons
All tax rates
40,702,035
•101
1.029.641,598
•-2. 047
720.548.916
•36
420,726.553
•36
143,472,601
•5
86,763,565
•5
142,387,795
•4
13.8
19.8
15 percent (Form 8814)
(X)
11 1
1 5 percent
31,267 081
477,006,231
271,695,818
271,695,818
40.755.171
40.764,373
40,471,616
85
149
28 percent
7.711.633
339.905,317
266,456,125
81,374,964
50.547,156
22.784,990
60,430,943
148
189
28 percent (capital gains)
185.062
26,451.682
21,705,044
14.133,740
5,600,313
3,957,447
5,462,055
20 6
26 2
31 percent
953.596
93.203.725
78,019,403
17.381,331
19,391,620
6,388,213
19,242,286
20 6
24 7
36 percent
160.796
34.596.588
29,963,661
7,141,141
8,764,057
2,570,811
8,658,263
25 0
28 9
39 6 percent
58,984
56.034,269
.50,569.624
27,110,087
17,904,154
10,735,694
17,600,640
312
346
Form 8615
364,783
2,445,832
2.139.205
1,889,435
610,127
672.132
601,988
24 6
28 1
(Xj Percentage not computed
" Data comoined to prevent disclosure of information for specific ta)^ayers.
' Estimate should be used with caution due to the small number of sample returns on which it ts based
NOTE. Detail may not add to totals because of rounding
84
Individual Returns 1996
Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross
Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Number of
returns with
modified
Taxable
income
Tax generated at specific rate
Ivlodified
taxable
Tax
generated
16 percent (from Fomi 8814)
1 5 percent
Size of adjusted gross Income
Number
Income
Tax
Number
Income
Tax
taxable
income
at all rates
of
taxed
generated
of
taxed
generated
income
returns
31 rate
at rate
returns
at rale
at rale
(1)
(2)
(3)
(4)
(6)
(6)
(7)
(8)
(9)
(10)
Total
96.513,834
3,089,667,206
3,090,039,998
666,574,904
178,536
117,281
17,652
96,490,443
1,846,662.359
276,999.354
Under $2,000
1 297,622
511,996
513.119
81,957
1.414
978
147
1,295.056
474,281
71,142
$2 000 under S4,000
1,381,223
1,041,212
1,048,985
191,096
1,381,223
812,676
121,901
$4,000 under $6,000
1,841,786
2,708,278
3,279,844
2,142,923
4.283,500
8,635,974
2.153.968
4.284.044
8,637.941
342.525
650.262
1,308,655
•1.231
•1.241
•3.710
•692
•692
•2,054
-89
•89
•308
1,840.555
2,705,831
3,276,135
2,026,408
4,188,228
8,563,323
303,811
$6,000 under $8,000
628,234
$8 000 under $10,000
1.284,498
$10,000 under $12,000
3.438,735
3,886,509
13,740,210
18,418,004
13.740.913
18.418.368
2,066,940
2,776,060
1.330
•345
•865
•166
•130
•26
3,436.175
3,884,933
13,693,191
18.332.110
2.053.979
$12,000 under $14,000
2.749.816
$14,000 under $16,000
4.515,126
25.700,069
25.701.028
3,863.139
1.538
•670
•100
4,514,819
25,651.901
3,847,785
$16 000 under $18,000
4,427,739
32.061,961
32,064.934
4,824.118
•2.484
•2,415
•364
4,427,739
31.976.147
4,796,422
$18,000 under $20,000
4,129,368
36,986,796
36.987.120
6,657.164
•10
•1
4.128,127
36.927,758
5,639,164
$20,000 under $25,000
9,437,226
110,948,882
110.951.691
16,652.891
4,861
•2,098
•314
9.436,601
110.872,033
16,630,805
$26 000 under $30 000
7,954,192
128,039,290
128.044,544
19,263.299
■6.091
•1,730
•260
7.962.294
127.702,123
19.166,318
$30 000 under $40 000
12,481,128
273,188,362
273.225.363
42,846.950
13.339
9,798
1.474
12.481,128
258.845.009
38,826,761
$40,000 under $50 000
9,506,924
284,066,369
284.102.427
46,663.357
8.379
6,559
985
9.505,812
252.987,549
37,948,132
$50,000 under $76,000
14.300,120
609,639,151
609.617.130
106.764,831
36.445
17,099
2.575
14,299,000
499.758.196
74.963,729
$75,000 under $100,000
5,797,564
4.609,154
366,077,448
467,738,769
365,134.394
467.813.998
73,816,834
110,330.516
21.339
39.441
18,190
24.560
2.737
3.696
5.796,639
4.608,633
220.205,476
175.711,770
33.030,821
$100,000 under $200,000
26.356,765
$200,000 under $500,000
1.197,120
296,724,135
296.763.844
87,893.139
27.544
21.957
3.308
1.196,603
45.679,878
6851.982
$500,000 under $1,000,000,
213,523
128,864,381
128.872,992
43,745.287
6.305
4.764
718
213,522
8.098,706
1,214,806
$1 000 000 or more
110.762
281 957 786
281963 207
97 966 884
2488
2 193
623490
Tax generated at specific rate
28 percent
28 percent (capita
gains)
31 percent
Size of adjusted gross income
Number
Income
Tax
Number
Income
Tax
Number
Income
Tax
of
taxed
generated
of
taxed
generated
of
taxed
generated
returns
at rate
at rale
returns
at rale
at rale
returns
at rate
at rate
(11)
(12)
(13)
(14)
(16)
(16)
(17)
(18)
(19)
Total
27,911,145
577,646,953
161,741,147
2,434,556
168,059,235
47,056,581
4,351,948
137,609,191
42,668,849
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
•6,215
•5,773
•1,616
.
-
-
$25,000 under $30,000
159,104
312,568
87,519
.
-
-
$30,000 under $40,000
3,621,031
14,266,792
3,991,622
-
-
-
$40,000 under $50,000
2.969,240
31,061,413
8.697,196
-
-
-
$50,000 under $75,000
9,462,830
108,017.216
30.244,820
88.414
786,123
220,110
255,659
976,418
302.690
$75,000 under $100,000
5,675,521
136,431,338
37.920,775
221.372
2.768,110
776.060
482,915
6,531,718
2,024.833
$100,000 under $200,000 ,
4,537,694
209,506.711
58.661,599
1,196.565
18.833,634
5,273.398
2.183,411
58,175,453
18,034,390
$200,000 under $500,000
1,167,426
62,419.020
17.477,326
699.570
29.734,223
8.325,585
1.123,876
56,291,619
17,460,402
$500 000 under $1,000,000
206,740
11,047,974
3.093,433
145.454
19.914,687
5.676,112
202,359
10,328.657
3,201,884
$1 000,000 or more
105,345
5,590,147
1.566,241
83.182
96,022,659
26,886,316
103,729
6,305.326
1,644,651
Footnotes at end of table
Basic Tables 1996
85
Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross
Income-Continued
iAII 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
Income
Tax
Number
Income
Tax
Number
Income
Tax
of
taxed
generated
of
taxed
generated
of
taxed
generated
returns
at rale
at rate
returns
at rale
at rate
returns
at rate
at rate
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
Total
1.665,634
118,430,023
42,634,808
624,601
239,625.621
94,891,706
364,783
120,797
1,869,435
37,860
572,132
Under $2,000
10.578
$2,000 under $4,000
.
-
-
142,891
236,309
69.087
$4,000 under $6,000
.
.
-
-
-
36,329
127,967
38.587
$6,000 under $8,000
-
.
.
-
-
16,599
95,225
21.889
$8 000 under $10 000
.
.
.
-
-
•9,679
•72,563
•23,741
$10 000 under $12 000
-
-
-
-
•4,923
■46,857
•12,687
$12,000 under $14,000
-
-
-
-
-
•7,361
•86,093
•26,116
$14,000 under $16,000
.
.
.
.
•3,693
•48,458
•15,102
$16,000 under $18,000
-
-
-
-
•5,569
•86,373
•27,199
$18,000 under $20,000
-
-
-
-
•3,669
•59,361
•17,904
$20,000 under $25,000
-
-
-
•3,669
•1,112
•71,787
•28.123
•19.933
$25,000 under $30,000
•10.009
$30,000 under $40,000
.
.
.
.
•3,578
•114.753
•25,927
$40,000 under $50,000
-
-
-
-
-
•1.112
•46.906
•16,885
$50 000 under $75 000
-
.
-
•1,112
•62.077
•20,808
$75,000 under $100,000
9,882
95,919
34,531
-
•1,025
•83,644
•27,947
$100,000 under $200,000
321,567
5,402,463
1,944,887
3,035
86,769
34,361
•521
•73,739
•21,042
$200,000 under $500 000
1,034,683
78,581,425
28,289,313
338,201
23,805,298
9,426,898
•1.027
•230-123
•68,111
$500,000 under $1,000,000
197,637
22.641,175
8,150823
185.958
56.837,029
22,507,463
$1,000,000 or more
101,864
11,709,041
4,21C,255
97.408
158,896,424
62,922,984
118
280.919
98,580
• Estimate should De used with caution because of the small number of sample returns on which it is based
" Data combined to prevent disclosure of information for specific taxpayers
NOTE Detail may not add to totals because of rounding
86
Individual Returns 1996
Table 3.6--Retums with Modified Taxable Income: Taxable Income and Tax Classified by Each Rate at
Which Tax Was Computed and by Marital Status
All *igures are eslimaies based on samples- -money amounts are m thousands of dollars)
All returns
Jomt returns and survi^
ing spouses
Tax rale classes
Number
Income
Income tax
Number
Income
Income tax
of
taxed at
generated
of
taxed at
generated
returns
rate
at rate
returns
rale
at rate
(1)
(2)
(3)
(4)
(5)
(6)
All tax rates
96,513,834
3,090,039,998
666,572,234
42,957,026
2,140,588,467
479,174,224
15 Dercenl (Form 8814)
178.536
117.281
17,652
154,291
104,917
15.792
15 Dercenl
96,490 443
1,846,662,359
276,999,354
42,952,826
1,186,940,781
178.041.117
28 percent
27,911,145
577,646,953
161.741.147
16,795,152
424,209,648
118.778.701
28 percent (capital gams)
2,434,556
168.059.235
47.056.586
1,735,486
129,419,299
36.237,404
31 percent
4,351,948
137.609.191
42.658.849
2,937,951
101.305,681
31.404,761
36 percent
1,665,634
118.430.023
42.634.808
1,358,548
98,677,093
35.523.753
39 6 percent
624.601
239.625.521
94.891.706
538,792
199.931,048
79172.695
Form 8615
364,783
1,889,435
572.132
Separate returns of married persons
Returns of heads of households
Returns of single persons
Tax rate classes
Number
Income
Income tax
Number
Income
Income tax
Number
Income
Income tax
of
taxed at
generated
of
taxed at
generated
of
taxed at
generated
returns
rate
at rate
returns
rate
at rate
returns
rate
at rale
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
2.198,087
60,144,698
14,025,983
10,656,685
168,757,917
29,900,564
40,702,035
720,548,916
143,471,463
16 percent (Form 8814)
587
192
29
19.165
9,985
1,501
4.493
2.187
330
1 5 percent
2,198,087
31,004,927
4,650,739
10.649.278
139.091.558
20,863,734
40.690,251
489.625.093
73.443.764
28 percent
902.067
11,373,028
3,184,448
1.185.862
17.488.055
4.896,655
9,028,065
124,576.222
34.881.342
28 percent (capital gams)
43.651
5,084,868
1,423,763
51.303
3,014.530
844,068
604,116
30.540.539
8.551.351
31 percent
145.573
2,192,212
679,586
95.048
2,850,817
883,753
1,173,376
31.260.480
9.690.749
55.950
16.341
1.844.793
8,644,679
664.126
3,423.293
31,355
10,484
2,364,561
3,938,410
851,242
1,559,610
219,781
58.985
15.543.576
27.111.384
5.595.687
39 6 percent
10,736,108
Form 8615
-
364.783
1,889.435
572.132
NOTE Detail may not add to totals because of rounding
Section 4
Explanation
of Terms
The Explanation of Terms section is designed
to clarify the statistical content of this report and
should not be construed as an interpretation of
the Internal Revenue Code, related regulations,
procedures, 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 1996 to
reflect changes in the law.
Additional Standard Deduction
(included in Hne 34, Form 1040)
See "Standard Deduction."
Additional Taxes A
(line 38, Form 1040)
Taxes calculated on 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 fhnge 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 armuities, pensions, and
individual retirement arrangement (IRA)
distributions;
• Rents and royalties;
87
88
Individual Returns 1996
• Distributive share of partnership or S
corporation net income;
• Net income from an estate or trust;
• Unemployment compensation;
• 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 1996. 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
adjustments (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
artists; and
• Amount of jury duty pay reported on line
2 1 , Form 1 040, 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 zimount
on line 22).
Adjustments
See "Statutory Adjustments."
Advance Earned Income Credit
Payments
(line 49, 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
maintenance 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
maintenance were income to the person receiving
them.
All Other Taxes
(lines 45, 47, 48, 50, 51 Form 1040)
For the statistics in this report, this amount
represents the sum of the self-employment tax,
tax from the recapture of the investment credit
and the low income housing credit, social
security and Medicare taxes on tip income,
penalty tax on qualified retirement plans,
household employment taxes, and other
unspecified taxes which included uncollected
Explanation of Terms
89
PICA (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 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. Also, included in
"total income tax" is Form 4970, Tax on
Accumulation Distribution of Trusts. Household
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 46, 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 "alternative 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 545,000. The maximum 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 $165,000.
If there was an amount remaining after
subtracting 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 recalculated alternative minimum
tax, foreign tax credit, and regular income tax
before credits (line 38, Form 1040 minus the
regular foreign tax credit, line 41, 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
operated 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 required 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
deducted from gross income (line 7, Schedule C)
to arrive at a tentafive 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).
90
Individual Returns 1996
Information on sole proprietorships, business
receipts, and expenditures can be found in the
1998 summer issue of the Statistics of Income
Bulletin.
Capital Assets
See "Sales of Capital Assets, Net Gain or
Loss."
Capital Gain Distributions Reported
on Form 1040
(line 13, Form 1040)
These distributions included long-term
capital gain either credited or distributed to
individual taxpayers by regulated investment
companies, mutual 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
(Ime 19, Schedule A)
Nonbusiness casualty and theft losses were
deductible, as an itemized deduction, from
adjusted gross income to the extent that
nonreimbursable net loss for each such casualty
or theft exceeded $100, and the combined
amount for all net losses during the year
exceeded 10 percent of adjusted gross income.
(See also "Total Itemized Deductions.")
Child Care Credit A
(line 39, 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 baby-sitters, maids, or cooks.
Expenditures paid for the care of children under
the age 1 3 or any other qualified individuals for
out-of-home, non-institutional care qualified for
the child care credit. Starting in 1996, if the
taxpayer omits or uses an invalid Social Security
number or employer identification number (EIN)
for the child care provider, the IRS has the
authority to use mathematical error procedures to
change the child care credit.
The maximum amount of care-related
expenses on which the credit could be based with
one qualifying 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 fiall-time student.
The credit was equal to 30 percent of eligible
expenses for taxpayers with adjusted gross
income of $10,000 or less. The credit was
reduced by one percentage point for each $2,000
or fraction thereof 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 refiandable.
Contributions Deduction
(lines 15-18, Schedule A)
Taxpayers could deduct contributions to
certain organizations that were religious,
charitable, educational, scientific, or literary in
purpose. Contributions 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
Explanation of Terms
91
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 charitable
contributions of $250 or more, a written
acknowledgment from the qualified recipient
organization was required.
Credit for Federal Tax on Gasoline
and Special Fuels
(Ime 57b, 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 fiael,
provided the fuel was used for certain purposes
(such as farm or non-highway use in a trade or
business), bought at a price that included the tax,
and a refund of the tax was not requested or
received. The credit could reduce unpaid total tax
liability or could be refunded. 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 $ 1 98 for a light truck or van.
Credit for the Elderly or Disabled
(line 40, 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
reftmdable, and was reduced if the taxpayer's
income 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 57a, 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 refiindable credit
(claimed on Form 2439) for their proportionate
share of the tax paid.
Credit to 1997 Estimated Tax
(line 61, Form 1040)
This amount was the part of the overpayment
of 1996 tax which taxpayers specifically
requested to be credited to their estimated tax for
1997. (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
taxpayers from domestic and foreign
corporations, either directly or passed through
estates, trusts, or partnerships. Dividends also
92
Individual Returns 1996
included distributions from money market
mutual funds.
Dividends did not include nontaxable
distributions of stock or stock rights, returns of
capital, capital gains, or liquidation distributions.
Taxpayers 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 54, Form 1040)
The earned income credit (EIC) for 1996
consisted of the basic credit with a maximum of
$2,152 for one qualifying child, $3,556 for two
or more qualifying children, and $323 for
taxpayers with no qualifying 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 and have had
earned income and adjusted gross income each
less than $25,078 ($28,495 if more than one
qualifying child). To be eligible for the credit
without children, the taxpayer must have had
earned income and adjusted gross income less
than $9,500 and they (or their spouse) must have
been 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. For 1996, the definition of AGI
used for the earned income credit was modified
per the revenue provisions of the Personal
Responsibility and Work Opportunity
Reconciliation Act of 1996. For EIC "modified
AGI" does not include net capital losses, net
losses from trusts and estates, net losses from
nonbusiness rents and royalties, and 50 percent
of net losses from business. A new eligibility
requirement for the EIC in 1996 was, taxpayers
with investment income totaling more than
$2,200 were not eligible to receive the EIC.
Investment income included interest income
(taxable and tax-exempt), dividend income, and
capital gain net income. As in previous years,
taxpayers could not take the credit if their filing
status was married filing separately, or if they
claimed the foreign-earned income exclusion.
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 "Advance 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
Offset Other Taxes
See "Earned Income Credit."
Used to
Employee Business Expense
See "Unreimbursed Employee Business
Expenses."
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 included 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
Explanation of Terms
93
income (which made up the largest portion of
income from estates or trusts) was included on
the tax return on the separate lines provided for
these income types and was not separately
identified for the statistics. A loss from an estate
or trust was allocated to the beneficiary only
upon settlement or termination of an estate or
trust and was limited by the "passive loss" rules.
For the tables, if a return showed net income
from one estate or trust, and a net loss from
another, that return was tabulated in both the
"total income" and "total loss" columns. The
columns labeled "net income" and "net loss"
represent the sum of all income and losses
reported from all estates or trusts, i.e., the net
amount computed on a retum-by-retum basis.
Estimated Tax Payments
(line 53, Form 1040)
This figure represents the total of the tax
payments made for 1996 using Form 1040-ES,
and any overpayment from the taxpayer's 1995
return that was applied to the 1996 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 1996, and they expected
withholding and credits to be less than the
smaller of: (a) 90% of the tax shown on Form
1040 for 1996, or (b) 100% of the tax shown on
Form 1040 for 1995.
Excess Social Security Taxes
Withheld A
(line 56, Form 1040)
If a taxpayer earned more than $62,700
($61,200 for 1995) in total wages from two or
more employers in 1996, too much social
security (FICA) or Railroad Retirement Tax Act
(RRTA) tax may have been withheld from his or
her wages. (There was no wage base limitation
for Medicare tax; therefore, all covered wages
were subject to Medicare tax.) Filers claimed
credit for such overpayment on their income 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
$2,550 deduction was allowed for each
exemption claimed if adjusted gross income was
less than $88,475. In general, an exemption was
allowed for each taxpayer and dependent shown
on a return. If an individual who could be
claimed as a dependent by another taxpayer also
filed his or her own 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 1996:
1) The individual received more than half of
his or her support for 1996 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
requirements;
5) The individual's gross income was less
than $2,550. An excepfion to the income
limitation was granted to children under age 19,
or fiill-time students under age 24.
These statistics classify the exemptions as
children at home, children away from home,
parents, and other.
If a taxpayer had AGI above certain levels,
his or her personal exempfion deduction may
have been reduced or eliminated. For single
taxpayers, the phaseout began at $117,950 and
was completed at $240,450; for married persons
filing jointly and surviving spouses, the phaseout
began at $176,950 and was completed at
$299,450; for heads of household, the phaseout
began at $147,450 and was completed at
$269,950; and for married persons filing
separately, the phaseout began at $88,475 and
was completed at $149,725.
94
Individual Returns 1996
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
amve at farm net profit or loss.
Gains from certain sales of livestock and
crops that qualified for capital gains treatment
were excluded 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.
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
1996.
Foreign Tax Credit
(line 41, 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 1 996 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 fiinds from time savings
accounts or deposits could deduct those penalties
as an adjustment to total income.
Forms 1040, 1040A, 1040EZ, and
1040PC
The individual income tax system utilizes
three major forms to collect income and tax
information: the 1040, 1040A, and 1040EZ.
Explanation of Terms
95
Variations of the three basic forms included
1040PC, 1040TEL (form 1040EZ's where all
information is filed by telephone), and electronic
filing. Form 1040PC returns were generated by
IRS-approved software on a personal computer,
and were typically condensed versions of the
standard paper forms.
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 1 040EZ 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
complexity in regard to the information reported.
The Forms 1040A 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. 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) fi'om a
source not provided for on Form 1040A or
1040EZ, used certain tax provisions, or had
certain tax credits not on Form 1040A or
1040EZ. (These forms can be found in Section 5,
1996 Forms.)
Gambling Earnings
(included in line 21, Form 1040)
Gambling earnings include proceeds fi'om
lotteries, 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 winnings 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", "Total Itemized Deductions", and
"Total Unlimited Miscellaneous DeducUons.")
General Business Credit
(line 42a, Form 1040)
The general business credit consisted of the
investment credit, the jobs credit, the alcohol fiiel
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,
the orphan drug credit, the community
development corporation credit, and the Alaska
pipeline liability fiind credit. Taxpayers claiming
more than one of the credits were required to
summarize them on Form 3800, General
Business Credit. The general business credit was
limited to 100 percent of the first $25,000
($12,500 for a married couple filing separately)
of tax liability and 25 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+11, Schedule A)
See "Interest Paid Deduction."
Household Employment Taxes
(line 50, Form 1040)
Taxpayers paying domestic employees more
than $1,000 generally had to pay social security
and Medicare taxes for these employees with
their income tax return by filing Schedule H,
Household Employment Taxes.
96
Individual Returns 1996
Income Subject to Tax
See "Modified Taxable Income."
Income Tax After Credits
[(line 38 minus line 43) minus part or all of line
54, Form 1040]
To arrive at income tax after credits,
taxpayers deducted total credits (line 43, Form
1040) from income tax before credits (line 38,
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 38, Form 1040)
This amount consisted of the tax liability on
taxable income, computed by using the tax
tables, tax rate schedules, Schedule D Tax
worksheet. Form 8615, or Form(s) 8814, plus
any additional taxes (line 38). (See also "Tax
Generated.")
Income Tax Withheld
(line 52, Form 1040)
Income tax withheld included amounts:
deducted 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 distributions 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 allowed for such taxpayers.) Deductible
contributions could be subtracted from the
employee's total income in arriving at adjusted
gross income.
Contributions to an IRA (whether or not they
were deductible) were limited to the lesser of: a)
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 tabulated 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 fi-om this rule were tax-free roll-over
distributions from one retirement account to
another, and distributions where the payout
Explanation of Terms
97
represented previously taxed non-deductible IRA
contributions.
Interest Paid Deduction
(line 14, Schedule A)
The rules for deducting home mortgage
interest for 1996 were: (1) if a taxpayer took out
a mortgage before October 13, 1987, secured by
the taxpayer's main or second home, all the
interest was deductible, (2) if the taxpayer's
mortgage was after October 13, 1987, and the
funds were used to buy, build, or improve that
home, all interest could be deducted if the total of
all mortgages on the property was $1 million or
less ($500,000 if married filing separately), 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 fially deductible up to
the amount of net investment income. Beginning
in 1993, the net investment income that was to be
compared to investment interest could not
include any net capital gains taxed at the 28
percent maximum capital gain tax rate. Interest
relating to business, royalty, and rental income
was deducted directly fi-om 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
Itemized Deductions."
Itemized Deductions
See "Total Itemized Deductions" and specific
itemized deductions.
Itemized Deduction Limitation
See "Total Itemized Deductions."
Limited Miscellaneous Deductions
(lines 20-26, Schedule A)
Certain taxpayer expenses could be deducted
on Schedule A, but were limited to the amount
that exceeded 2 percent of adjusted gross income.
These 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)
The other forms include:
• Form 4797;
• Long-term gains from Forms 2119,
2439, and 6252;
• Long-term gain or loss fi^om Forms
4684, 6781, and 8824
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
98
Individual Returns 1996
tax rate" for that return. (See also "Tax
Generated.")
Marital Filing Status
(lines 1-5, Form 1040)
The five marital filing status classifications
were:
(1) returns of single persons (not heads of
household or surviving spouses);
(2) joint returns of married persons;
(3) separate returns of married persons;
(4) returns of heads of household; and
(5) returns of surviving spouses.
Marital filing status was usually determined
as of the last day of the tax year. If one's spouse
died during the tax year, the survivor was
considered married for the entire year. If a
taxpayer was divorced during the tax year and
did not remarry, the taxpayer was considered to
be unmarried for the entire year. Surviving
spouse status could only be used by those
taxpayers whose spouse died in 1994 or 1995,
and 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 Insurance"). In general,
medical and dental expenses could be claimed as
an itemized deduction to the extent that they
exceeded 7.5 percent of adjusted gross income.
Amounts paid for medicine and drugs were
deductible only for items not available except by
prescnption or were for insulin. Taxpayers could
deduct costs for transportation to obtain medical
care and also a maximum of $50 per day for
certam lodging expenses incurred while traveling
to obtam medical care. (See also "Total Itemized
Deductions.")
Medical and Dental Expenses
Limitation
See "Medical and Dental Expenses
Deduction" and "Total Itemized Deductions."
Minimum Tax Credit
(line 42c, Form 1040)
A minimum tax credit could be taken for
1996 by certain taxpayers who paid alternative
minimum tax for 1995 or prior years. If all of the
minimum tax credit (claimed on Form 8801)
could not be used for 1996, the excess could be
carried forward to later years.
Miscellaneous Deductions Other
Than Gambling
(included in line 27, Schedule A)
Other fially deductible expenses included
such items as impairment-related work expenses
for disabled persons, and amortizable bonds. (See
also "Miscellaneous Itemized Deductions" and
"Total Itemized Deductions.")
Miscellaneous Deductions Subject
to 2% AGI Limitation
(lines 20-27, Schedule A)
See "Limited Miscellaneous Deductions" and
"Miscellaneous Itemized Deductions."
Miscellaneous Itemized Deductions
(lines 20-27, 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
winnings, were fiilly deductible. (See also
"Gambling Loss Deduction," "Limited
Miscellaneous Deductions," and "Miscellaneous
Deductions Other Than Gambling.")
Explanation of Terms
99
Modified Taxable income
"Modified taxable income" is the term used
to describe "income subject to tax," the actual
base on which tax is computed for the statistics
in Tables 3.4 , 3.5, and 3.6. For most taxpayers
filing current year returns, modified taxable
income is identical to "taxable income." For
those returns with a Form 8814, Parents'
Election To Report Child's Interest and
Dividends attached, modified taxable income
includes the sum of all children's interest and
dividend income taxed at a 15% rate, as well as
the parent's taxable income.
For prior year returns included in the 1996
statistics, a modified taxable income was
calculated by using the tax rate schedule to
impute a hypothetical 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 fi-om the
former residence than the older. Deductible
expenses included those incurred to move
household and personal goods, and travel
including lodging en route to the new residence.
Expenses no longer deductible included: meals
while moving fi-om 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.")
Nonconventional Source Fuel
Credit
(included in line 42d, Form 1040)
This credit was available to taxpayers who
sold fuel produced fi^om a nonconventional
source. Examples would be oil produced fi-om
shale and tar sands, gas produced fi-om
geopressured brine or biomass, and liquid,
gaseous, or solid synthetic fuels produced fi-om
coal.
Nondeductible Passive Losses
(calculated on Form 8582)
Nondeductible passive losses were calculated
by subtracting deductible passive losses reported
on Form 8582 (line 11) fi-om total passive losses
(lines lb+2b) and were limited to zero.
Nontaxable Returns
See "Taxable and Nontaxable Returns."
Other Adjustments
(included in line 30, Form 1040)
See "Statutory Adjustments."
Other Income
(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
100
Individual Returns 1996
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 1996) 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
foreign housing exclusions were included in
other income (as a negative amount). Gambling
earnings which were entered on this line by the
taxpayer were edited into a separate field during
service center processing.
Other Payments
(line 57, Form 1040)
See "Credit for Federal Tax on Gasoline and
Special Fuels" and "Credit fi-om Regulated
Investment Companies."
Other Tax Credits
(included in lines 42d, 43, Form 1040)
"Other tax credits" is a residual category in
the statistics. It includes 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 59, 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 refiinded or
credited toward the estimated tax for the
following year. (See also "Credit to 1997
Estimated Tax" and "Reftind.")
Overpayment Refunded
(line 60a, Form 1040)
See "Overpayment" and "Refund."
Parents' Election to Report Child's
Interest and Dividends A
(calculated on Form 8814)
A parent could report on his or her return
income received by his or her child. If the
election was made, the child was not required to
file a return. A parent could make this election if
the child:
• was under age 14 on January 1, 1997;
• had income only fi-om interest and
dividends;
• had gross income for 1996 that was more
than $650 but less than $6,500;
• had no estimated tax payments for 1996;
• did not have any overpayment of tax
shown on his or her 1995 return applied to
the 1 996 return; and
• had no Federal income tax withheld fi^om
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. (See also "Modified
Taxable Income.")
Partnership and S Corporation Net
Income or Loss
(line 31, Schedule E)
Partnerships and S corporations (formerly
Subchapter S corporations) are not taxable
entities; therefore, tax on their net profit or loss
was levied, in general, directly on the members
of the partnership 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 fi-om partnerships and S corporations
were reported on Schedule D.
If a return showed net income fi-om one
partnership or S corporation and a net loss fi-om
another, the two were added together, and the
Explanation of Terms
101
return was tabulated by the net amount of income
or loss in the appropnate column. Beginning in
1987, net income and net loss were reported
separately for passive and non-passive
partnership and S corporation activities. Passive
losses were limited under new rules to the
amount that could offset passive income.
Passive Activity Losses
Losses generated by any "flow-through"
business 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.
(See also "Nondeductible Passive Losses.")
Payment with Request for
Extension of Filing Time
(line 55, 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
contribute 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 fi-om self-
employment.
Penalty Tax on Qualified
Retirement Plans
(line 48, Form 1040)
If taxpayers withdrew any funds from an
Individual 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 distribution after reaching age
70-1/2 had to pay a 50 percent excise tax on the
excess accumulation. Contributions to the
retirement plans in excess of the legal limitation
for the year (the lesser of $2,000 or the
taxpayer's compensation for the year) were
subject to an excise tax equal to 6 percent of the
excess contribution.
Pensions and Annuities
(lines 16a, 1 6b, Form 1040)
Generally, pensions are periodic income
received 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 (usually life insurance, endowment,
or aimuity contracts) or under a plan or contract
connected with the taxpayer's employment.
Those pensions or annuities obtained in
coimection with employment could be purchased
entirely by the taxpayer or could be financed in
part (a contributory plan) or in whole (a non-
contributory plan) by contributions of the
employer.
Since a non-contributory 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 retirement plan while employed, the
amount received was only partially taxable. In
general, the amount excludable 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
102
Individual Returns 1996
investment. The nontaxable contribution had to
be amortized over the expected hfetime of the
taxpayer.
The entire amount of pensions and annuities
received for the year was reported on Hne 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 63, Form 1040)
If a return showed taxes of $500 or more
owed on line 62 (tax due at time of filing) and
this amount was more than 1 0 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 1996
estimated tax liability for any payment period.
Form 2210 was used to determine 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
Deductible 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
Deducfions").
Recapture Taxes
(included in line 51, Form 1040)
See "Tax from Recomputing Prior Year
Investment Credit."
Refund
(line 60a, 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
"Overpayment.")
Refund Credited to Next Year
(line 61, Form 1040)
See "Credit to 1997 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 table or applied the rates from one of four tax
rate schedules to determine tax. Also, returns of
taxpayers who had taxes computed by the
Internal Revenue Service were classified under
the regular tax computation method. If a
taxpayer filed a Form 8615 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.")
Explanation of Terms
103
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
depreciation, repairs, improvements, interest,
taxes, commissions, 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 deductible 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
royaUies are reflected in the statistics for "sales
of capital assets" and "sales of property other
than capital assets. "(See also "Total Rent and
Royalty Income or Loss in AOL")
S Corporations
See "Partnership and S Corporation Net
Income or Loss."
Salaries and Wages
(line?. Form 1040)
Salaries and wages as reported on the tax
return were amounts of compensation primarily
for personal services. The following items are
included:
• salaries;
• wages;
• commissions;
• bonuses;
• tips;
• fees;
• excess reimbursement of employee
business expenses;
• moving expenses allowances;
• the difference between the fair market
value of certain property and the discount
price for which it was purchased by a
taxpayer from his or her employer;
• severance pay;
• sick pay;
• the value of exercising a stock
appreciation right;
• directors' fees;
• vacation allowances;
• most disability payments;
• strike and lockout benefits; and
• the value of certain non-monetary
payments for services (e.g., merchandise,
accommodations, certain meals or lodging,
certain stock purchase plans, or property).
Identifiable amounts for any of these
categories which may have been reported by
taxpayers as "other income" are treated as
salaries and wages for the statistics.
Sales of Capital Assets, Net Gain or
Loss
(line 13, Form 1040)
In general, capital assets for tax purposes
included all property held for personal use or
investment. Examples of such assets were
personal residences, furniture, automobiles, and
stocks and bonds. Most assets used for business
activities were specifically excluded from
treatment as capital assets. (See also "Sales of
Property Other Than Capital Assets, Net Gain or
Loss.")
The following concepts are used in the
computation of net capital gain or loss for this
report:
Long-term or short-term: If the holding
period was one year or less the asset was
considered short-term; otherwise it was
considered long-term.
Net capital gain: If the combination of net
short-term gain or loss and net long-term gain or
loss resulted in a positive amount, the taxpayer
104
Individual Returns 1996
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 Reported 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
mcluded 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
business 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 casualty 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
Deductible Payments."
Self-Em ployed Health Insurance
Deduction
(line 26, Form 1040)
Self-employed persons, or owners of more
than 2 percent of outstanding stock of an S
corporation, were allowed to deduct, in the
calculation of AGI, up to 30 percent of the
amount paid for health insurance for themselves
and their famihes.
Self-Employment Tax A
(line 45, Form 1040)
The ceiling for social security tax on taxable
self-employment income for 1996 was $62,700
($61,200 for 1995). All net earnings greater than
$400 ($108.28 for church employees) was
subject to the Medicare tax portion. (See also
"Total Tax Liability.")
Short-Term Capital Gain or Loss
(line 8, Schedule D)
See "Sales of Capital Assets, Net Gain or
Loss."
Explanation of Terms
105
Short-Term Gain or Loss from
Other Forms
(line 4, Schedule D)
The other forms include:
• Short-term gains from Forms 2119
and 6252;
• Short-term gain or loss from Forms
4684, 6781, and 8824
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 returns on
which income and loss were equal, were
classified as having "no adjusted gross income"
and appear as a separate class in most basic
tables. The absence of a class labeled "no
adjusted gross income" indicates that any deficit
or break-even returns in a table were included in
the lowest income size class.
Social Security Benefits
(lines 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 security 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 47, 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 1996, the basic standard deduction was
increased. Taxpayers who were age 65 or over or
blind could claim an additional standard
deduction amount of $800 or $1000 based on
filing status. Both the basic and additional
standard deductions were determined by marital
filing status, as shown below.
Single
Basic deduction of $4,000;
Each taxpayer 65 or over or blind was
allowed an additional $1000 deduction each for
age and blindness.
Married filing jointly or surviving spouses
Basic deducfion of $6,700;
Each taxpayer 65 or over or blind was
allowed an additional $800 deduction each for
age and blindness.
Married, filing separately
Basic deduction of $3,350;
Each taxpayer 65 or over or blind was
allowed an additional $800 deduction each for
age and blindness.
106
Individual Returns 1996
Head of Household
Basic deduction of $5,900;
Each taxpayer 65 or over or blind was
allowed an additional $1000 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
(hne 10, Form 1040)
If a taxpayer received a refund, credit, or
offset of state or local income taxes in 1996 that
was paid or deducted before 1996, 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
deduction if a taxpayer had state and local
income tax withheld from their salary during
1996; had paid state and local income taxes
directly during 1996 for a prior year, or had made
mandatory contributions to specific state
disability funds. (See also "Taxes Paid
Deduction.")
Statutory Adjustments
(lines 23-30, Form 1040)
Certain adjustments to total income were
allowed as deductions in the calculation of
adjusted gross income. For 1996, statutory
adjustments included payments to an IRA,
moving expenses, the deduction for one-half of
self-employment tax, the self-employed health
insurance deduction, payments to a self-
employed Keogh retirement plan or a simplified
employee pension (SEP), forfeited interest
penalty, alimony paid, and the foreign housing
deduction. Each of the above items is described
separately in this section. In addition, statutory
adjustments included jury duty pay received by
the taxpayer and given to the employer if the
taxpayer continued to receive wages while on
jury duty, the forestation/reforestation
amortization deduction, and the repayment of
supplemental unemployment benefits under the
Trade Act of 1974. These amounts are included
in the "Other Adjustments" category in the
statistics.
Tax Credits
See "Total Tax Credits."
Tax Due at Time of Filing
(line 62, Form 1040)
"Tax due" was reported on returns on which
total tax liability exceeded total tax payments.
Tax from Recomputing Prior- Year
Investment Credit
(included line 51, 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 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 1996, 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 1 5-percent
bracket applied to taxable income equal to or
Explanation of Terms
107
below $24,000 for single filers; $40,100 for joint
filers or surviving spouses; $20,050 for married
persons filing separately; and $32,150 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 $58,150 for
single filers; $96,900 for joint filers or surviving
spouses; $48,450 for married persons filing
separately; and $83,050 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 $121,300 for single filers;
$147,700 for joint filers or surviving spouses;
$73,850 for married persons filing separately;
and $134,500 for heads of households. The 36
percent tax rate applied to taxable income in
excess of the 31 percent tax bracket ceiling and
equal to or below $263,750 for single filers, joint
filers, or surviving spouses and heads of
households and $131,875 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 $1,300 was included on Form 1040, line 21.
The remaining investment income in excess of
the $650 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 fi-om special computations, "tax generated"
equaled "income tax before credits." (See also
"Modified Taxable Income.")
Tax Payments
(lines 52, 53, 55-58, 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
withholding;
(2) estimated tax payments (including those
fi-om overpayment on 1995 return);
(3) payment with request for extension of
filing time;
(4) excess social security. Medicare, or
railroad retirement tax withheld;
(5) credit for tax on certain gasoline, fuel,
and oil;
(6) credit fi-om regulated investment
companies.
Each of the above is described under a
separate heading in this section.
Although the earned income credit was
included with tax payments on the tax return
itself (line 58, Form 1040), for the statisfics 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 63, Form 1040)
See "Predetermined Estimated Tax Penalty."
Tax Preparation Fees
(line 21, Schedule A)
Tax preparation fees were included on
Schedule A as a miscellaneous deduction, the
total of which was subject to a 2 percent of AGI
limitation. The amounts reported in the statistics
are prior to this limitation. (See also "Limited
Miscellaneous Itemized Deductions.")
Tax Rates, Tax Rate Classes
See "Tax Generated."
108
Individual Returns 1996
Tax Withheld
(line 52, Form 1040)
See "Income Tax Withheld."
Tax-Exempt Interest
(line 8b, Form 1040)
Tax-exempt interest included interest on
certam 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
convert 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, uncollected
employee social security and medicare tax on
tips, tax from recomputing prior-year investment
credit, penalty taxes on individual retirement
accounts, Section 72 penalty taxes, advance
earned income credit payments, household
employment taxes, or golden parachute
payments. These taxes, however, were
disregarded for the purposes of this classification
since three of the above taxes were considered
social security (rather than income) taxes, and the
remaining ones, except for advance earned
income payments, were either based on prior
year's income or were penalty taxes.
For this report, the earned income credit is
treated first as an amount used to offset income
tax before credits. Since the earned income credit
was refundable, it was subtracted from income
tax (for the statistics) after reduction by all other
statutory credits. As a result, some returns
became nontaxable strictly because of the earned
income credit if there was no alternative
minimum tax and the earned income credit
equaled or exceeded income tax before credits
reduced by any other credits.
It should be noted that classification as
taxable or nontaxable was based on each return
as it was filed and does not reflect any changes
resulting from audit or other enforcement
activities.
Taxable Income
(line 37, Form 1040)
Taxable income was derived by subtracting
from adjusted gross income any exemption
amount and either total itemized deductions or
the standard deduction. (See "Modified Taxable
Income.")
Taxable Interest Received
(line 8a, Form 1040)
This amount was the taxable portion of
interest received from bonds, debentures, notes,
mortgages, certain insurance policy proceeds,
personal loans, bank deposits, savings deposits,
tax reftinds, and U.S. savings bonds. Also
included as interest were "dividends" on deposits
or withdrawable accounts in mutual savings
banks, savings and loan associations, 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-exempt, but the total tax-exempt interest had
to be reported on line 8b of Form 1040. It was
not included in the taxpayer's income for tax
purposes. (See also "Tax-Exempt Interest.")
Taxable IRA Distributions (in AGI)
(line 15b, Form 1040)
See "Individual Retirement Arrangement
Taxable Distributions."
Taxable Pensions and Annuities (in
AGI)
(line 16b, Form 1040)
See "Pensions and Annuities."
Taxable Social Security Benefits
(received)
(Hne 20b, Form 1040)
See "Social Security Benefits."
Explanation of Terms
109
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
adjustments.
Total Income Tax A
(line 44 + line 46 + any Form 4970 tax on line 51
- line 54, 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. For 1996, total income tax
included the tax from Form 4970 (15,488 returns
for $11,544,000). 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, charitable
contributions, casualty and theft losses, 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 slates were required to
itemize deductions on their Federal tax returns if
they wish to itemize on their State returns.
Third, if a taxpayer benefited for alternative
minimum 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 $1 17,950
($58,975 if married filing separately), his or her
itemized deductions may have been limited. The
limitation did not apply to the deductions for
medical and dental expenses, investment interest
expenses, casualty or theft losses, and gambling
losses. To arrive at allowable itemized
deductions, total itemized deductions were
reduced by the smaller of: a) 80 percent of the
non-exempt deductions, or b) 3 percent of the
amount of AGI in excess of $1 17,950 ($58,975).
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
computing 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.
110
Individual Returns 1996
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 43, 54, Form 1040)
For this report, total tax credits consists of the
following:
(1) child care credit;
(2) credit for the elderly and disabled;
(3) foreign tax credit;
(4) general business credit;
(5) minimum tax credit;
(6) earned income credit (EIC) used to offset
income tax before credits;
(7) mortgage interest credit;
(8) empowerment zone employment credit;
(9) nonconventional source fiiel credit and;
(10) 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 refundable portion," or "earned
income credit used to offset other taxes." All
other credits were limited to the amount needed
to offset income tax before credits and were not
refundable or used to offset any other taxes.
Total Tax Liability
(line 51 plus Form 4970 tax modified by the
earned income credit. Form 1040)
Total tax liability was the sum of income tax
after credits, the alternative minimum tax, self-
employment 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 and Form 4970 tax. 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.
Total Tax Payments
See "Tax Payments."
Total Taxable IRA Distributions
See "Taxable IRA Distributions."
Total Unlimited Miscellaneous
Deductions
(line 27, Schedule A)
See "Miscellaneous Itemized Deductions."
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
investment 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
unemployment benefits received from a
company-financed 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
miscellaneous itemized deductions, was subject
to a floor of 2 percent of AGI. Unreimbursed
Explanation of Terms
111
employee business expenses included travel,
transportation, meal, and entertainment 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 other expenses such as
union dues, safety equipment, 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
employment was more than one year. The
amounts reported in the statistics were prior to
the 2 percent limitation. (See also "Limited
Miscellaneous Itemized Deductions.")
Section 5 1996 Forms
Page
Form 1040 114
Fomis 1040A and Schedules 1,2, and 3 115
Form 1040EZ 118
Schedules A & B, Itemized Deductions and Interest and Dividend Income 119
Schedule C, Profit or Loss from Business (Sole Proprietorship) 120
Schedule C -EZ, Net Profit from Business (Sole Proprietorship) 121
Schedule D, Capital Gains and Losses 122
Schedule E, Supplemental Income and Loss (From rental real estate, royalties,
partnerships, S corporations, estates, trusts, REMIC's, etc.) 123
Schedule EIC, Earned Income Credit (Qualifying Child Information) 124
Schedule F, Profit or Loss from Farming 124
Schedule H, Household Employment Taxes 125
Schedule R, Credit for the Elderly or the Disabled 126
Schedule SE, Self- Employment Tax 127
Form 2106, Employee Business Expenses 128
Form 2441, Child and Dependent Care Expenses 129
Form 3800, General Business Credit 130
Form 6251, Alternative Minimum Tax—Individuals 131
Form 8582, Passive Activity Loss Limitations 132
Form 8615, Tax for Children Under Age 14 Who Have Investment Income of
More than $1.200 133
Form 8801, Credit for Prior Year Minimum Tax—Individuals and Estates and Trusts 134
Form ZZ\A, Parents' Election to Report Child's Interest and Dividends 134
113
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Section 6
Index
References in the index are either to table or page
numbers. Table references appear in the form
"X.X" (for example 1.1, 3.2, etc.) or a capital
letter (for 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, 1992-1996 A
Additional taxes
Definition pg 87
Time Series, 1992-1996 A
Adjusted gross income less deductions
Time Series, 1992-1996 A
Adjusted gross income less deflcit
Classified by:
Accumulated size of adjusted gross
income 1.1
Marital Status 1.2,1.3
Size of adjusted gross income ...1.1, 1.2, 1.4
Type and number of exemptions 2.3, 2.4
1979 income concept B
Definition pg 10
Reported on:
Returns with earned income credit 2.5
Returns with modified taxable income ... 3.1
Classified by marginal tax rate 3.4
Returns with itemized deductions 2.1
Classified by marital status 2.2
Returns with total income tax 3.2
Time Series, 1992-1996 A
Adjustments
(See Statutory Adjustments)
Advance earned income credit
Time Series, 1992-1996 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, 1992-1996 A
135
136
Individual Returns 1996
Alimony received
Classified by:
Marital Status 1.3
Size of adjusted gross income 1.4
Definition pg 88
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time Series, 1992-1996 A
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, 1992-1996 A
Alternative minimum taxable income
(See Altemafive 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, 1992-1996 A
Business or profession net income or loss
Classified by:
Marital Status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 89
Reported on:
Returns with itemized deducfions 2.1
Classified by marital status 2.2
Time series, 1992-1996 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, 1992-1996 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 deducfions 2.1
Classified by marital status 2.2
Child care credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definifion pg 90
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1992-1996 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
Index
137
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Type of contribution 2.1
Credit for 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, 1992-1996 A
Credit for Federal tax on gasoline and special
fuels
Classified by:
Size of adjusted gross income 3.3
Definition pg 91
Credit from regulated investment companies
Classified by:
Size of adjusted gross income 3.3
Definition pg 91
Credit to 1997 estimated tax
(See also Overpayment refunded)
Definition pg 91
D
Deductible points
(See also Interest paid deduction)
Reported on returns with itemized
deductions 2.1
Deductions of self-employment tax
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 91
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 A
Dependant Exemptions
(See Exemptions)
Description of the sample
Data capture and cleaning Pg 18
Domain of study pg 17
Method of estimation pg 18
Sample design and selection pg 17
Sampling variability and confidence
intervals pg 18
Table presentation Pg 19
Dividends
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
1 979 income concept B
Definition pg 91
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
E
Earned income credit
Change in law pg 10
Definition pg 92
Income items and credits 2.5
Refundable portion:
Classified by size of adjusted gross
income 2.5, 3.3
Time series, 1992-1996 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
Time series, 1992-1996 A
Employee business expenses
(See Unreimbursed employee business
expenses)
138
Individual Returns 1996
Empowerment zone employment credit
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
Estate or trust net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 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 93
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 A
Excess social security taxes withheld
Classified by:
Size of adjusted gross income 3.3
Definition pg 93
Time series, 1992-1996 A
Exemption Amount
Change in law pg 10
Classified by size of adjusted gross income
and marital status 1.2
Time series, 1992-1996 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 deducfions 2.1
Time series, 1992-1996 A
Farm net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 94
Reported on:
Returns with itemized deducfions 2.1
Classified by marital status 2.2
Time series, 1992-1995 A
Farm rental net income or loss
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Definition pg 94
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Filing requirements
For children and other dependents pg9
For most people pg 8
Description pg 8
Filing status
(See Marital filing status)
Foreign-earned income exclusion
Classified by:
Sizeof adjusted gross income 1.4
Definition pg 94
Reported on returns with itemized
deductions 2.1
Time series, 1992-1996 A
Foreign housing adjustment
Classified by:
Size of adjusted gross income 1.4
Definition pg 94
Time series, 1992-1996 A
Foreign tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definifion pg 94
Reported on:
Index
139
Returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 A
Forfeited interest penalty
Classified by:
Size of adjusted gross income 1.4
Definition pg 94
Time series, 1992-1996 A
Form 1040 returns
Description pg 94
Time series, 1992-1996 A
Form 1040A returns
Description pg 94
Time series, 1992-1996 A
Form 1040EZ returns
Change in law pg 10
Description pg 94
Time series, 1992-1996 A
Form 1040PC returns
Description pg 94
Time series, 1992-1996 A
Forms and instructions
Form 1040 pg 114
Schedules A & B pg 1 19
Schedule C pg 120
Schedule C-EZ pg 121
Schedule D pg 122
Schedule E pg 123
Schedule EIC pg 124
Scheduler pg 124
Schedule H pg 125
Schedule R pg 126
Schedule SE pg 127
Form 1040A Pg 115
Form 11040EZ pg 118
Form 2106 pg 128
Form 2441 pg 129
Form 3800 pg 130
Form 6251 pg 131
Form 8582 pg 132
Form 8615 pg 133
Form 8801 pg 134
Form 8814 pg 134
Gambling earnings
Classified by:
Size of adjusted gross income 1.4
Definition pg 95
Gambling loss deduction
Definition pg 95
Returns with itemized deductions 2.1
General business credit
Classified by:
Marital status 1.3
Sizeof adjusted gross income 3.3
Definition pg 95
Reported on returns with itemized
deductions classified by marital status ... 2.2
Time series, 1992-1996 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 income 1.3
Sizeof adjusted gross income 1.2
Type of exemption 2.4
Reported on returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 A
Home mortgage interest deduction
(See also Interest paid deduction)
Reported on returns with itemized
deductions
Household employment tax
Classified by:
Size of adjusted gross income
Income subject to tax
(See Modified taxable income)
2.1
3.3
140
Individual Returns 1996
Income tax after credits
As a percentage of adjusted gross income
and modified taxable income 3.4
Classified by:
Accumulated size of adjusted gross
income 1.1
Marginal tax rate 3.4
Marital status 1.2, 1.3
Size of adjusted gross income 1.2, 3.3
Definition pg 96
Reported on:
Returns with modified taxable income ... 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Income tax before credits
Classified by:
Size of adjusted gross income 1.4
Definition pg 96
Reported on:
Returns with modified taxable income ... 3.1
Returns with itemized deductions 2.1
Time series, 1992-1996 A
Income tax less credits
Time series, 1992-1996 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 series, 1992-1996 A
Individual retirement arrangement (IRA)
deductible payments, adjustment
(See also Primary and secondary IRA payments)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 96
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 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, 1992-1996 A
Interest paid deduction
Classified by marital status 1.3
Definition pg 97
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Type ofinterest paid deduction 2.1
Interest received
(See Taxable interest received)
Interest, tax-exempt
(See Tax-exempt interest)
Investment interest expense deduction
(See Interest paid deduction)
Itemized deductions
(See Total itemized deductions and also specific
type)
Change in Law pg 10
Itemized deduction limitation
Classified by:
Marital status 2.2
Reported on:
Returns with itemized deductions 2.1
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
Sizeof adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Index
141
Reported on:
Returns with itemized deductions
classified by marital status
Returns with total income tax
2.2
3.2
K
Keogh retirement plan
(See Payments to a Keogh plan)
Time series, 1992-1996
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:
Sizeof 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
Sizeof adjusted gross income 1.2
Sources of income 1.3
Definition pg 98
Reported on returns with itemized
deductions 2.2
Type of exemption 2.4
Medical and dental expenses deduction
Classified by marital status 1.3
Definition pg 98
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, 1992-1996 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
Sizeof adjusted gross income 3.1,3.5
Tax generated at each rate 3.6
Tax generated at specific rate 3.5
Definition pg 99
Moving expenses adjustment
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 99
142
Individual Returns 1996
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
N
Net capital gain in AG! less loss
Definition pg 99
Time series, 1992-1996 A
Net operating loss
Classified by size of adjusted gross
income 1.4
Definition pg 99
Time series, 1992-1996 A
Nonconventional source fuel credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
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:
Size of adjusted gross income 1.4
Type of exemption and size of
adjusted gross income 2.3
Type of exemption and marital status 2.4
Reported on:
Returns with itemized deductions 2.1
Time series, 1992-1996 A
o
Other adjustments
(See also Statutory adjustments)
Classified by:
Size of adjusted gross income 1.4
Time series, 1992-1996 A
Other contributions
(See Contributions deduction)
Other dependents
(See Exemptions)
Other income or loss
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Definition pg 99
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Other payments
Definition pg 100
Time series, 1992-1996 A
Other tax credits
Classified by:
Sizeof adjusted gross income 3.3
Definition pg 100
Other taxes deduction
(See also Taxes paid deduction)
Definition pg 100
Reported on rettims with itemized
deductions 2.1
Other than cash contributions deduction
(See Contributions deduction)
Overpayment
(See also Credit to 1997 estimated tax)
Credited to 1997 estimated tax:
Classified by:
Sizeof adjusted gross income 3.3
Definition pg 100
Refunded:
Classified by:
Marital status 1.3
Sizeof adjusted gross income 3.3
Returns with itemized deductions
classified by marital status 2.2
Index
Time series, 1992-1996 A
Total 3.3
P
Parent exemptions
(See Exemptions)
Parents' election to report cliiid's interest
and dividends
Definition pg 100
Reported on returns with modified
taxable income 3.4,3.5,3-6
Classified by:
Marital status 3.4, 3.6
Size of adjusted gross income 3.5
Partnership and S corporation net income or
loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 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 101
Time series, 1992-1996 A
Payments to a Keogh plan
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 101
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 A
Penalty tax on qualified retirement plans
Classified by:
Size of adjusted gross income 3.3
143
Definition pg 101
Time series, 1992-1996 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 deducfions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Personal exemption
(See Exemptions)
Personal interest deductions
(See Interest paid deduction)
Personal interest paid
(See also Interest paid deduction)
Personal property taxes deduction
(See also Taxes paid deduction)
Definition pg 102
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:
Size of adjusted gross income 3.3
Definition pg 102
Time series, 1992-1996 A
Prescription medicine and drug expenses
(See Medical and dental expenses deduction)
Primary IRA Payments
(See also Individual retirement arrangement
deductible payments, adjustment)
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Reported on:
144
Individual Returns 1996
Returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 A
R
Real estate taxes
(See also Taxes paid deduction)
Definition pg 102
Reported on returns with itemized
deductions 2.1
Recapture taxes
Time series, 1992-1996 A
Refund
(See also Overpayment refunded)
Definition pg 102
Refund credited to next year
(See also Credit to 1996 estimated tax)
Time series, 1992-1996 A
Regular tax computation
Classified by:
Size of adjusted gross income 3.1
Definition pg 102
Rent and royalty net income or loss
Classified by:
Marital status 1.3
Sizeof 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 103
Requirements for filing
Description pg 8
Retrospective income concept
Classified by size of adjusted gross
income and 1979 concept B
Description pg 11
Royalty net income or loss
Classified by:
Size of adjusted gross income 1.4
Definition pg 103
S corporation
(See partnership and S corporation net income or
loss)
Salaries and wages
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
1 979 income concept B
Definition pg 103
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 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 deducfions 2.1
Classified by marital status 2.2
Sales of capital assets reported on Schedule D
Classified by:
Size of adjusted gross income 1.4
Sales of property other than capital assets, net
gain or loss
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Definition pg 104
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Index
145
Schedule D gain subject to 28% tax rate
Classified by:
Size of adjusted gross income 1.4
Secondary IRA payments
(See also Individual retirement arrangement
deductible payments, adjustment)
Classified by:
Marital status 1.3
Sizeof gross adjusted income 1.4
Definition pg 104
Reported on:
Returns with itemized deduction
classified by marital status 2.2
Time series, 1992-1996 A
Self-employed health insurance deduction
Change in Law pg 1 1
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Definition pg 104
Time series, 1992-1996 A
Self-employment tax
(See also Deduction of self-employment tax)
Change in Law Pg 11
Classified by:
Size of adjusted gross income 3.3
Definition pg 104
Time series, 1992-1996 A
Separate returns of married persons
(See also Marital filing status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on returns with itemized deductions
classified by marital status 2.2
Short-term capital gain or loss
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
income 1.4
Short-term gain or loss from other forms
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
income 1-4
Short-term loss carryover
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
income 14
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
Sizeof 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
Sizeof adjusted gross income 3.3
Sources of income 1.4
Typeoftax computafion 3.1
1979 income concept B
Definition pg 105
Reported on:
Returns with earned income credit 2.5
Returns with itemized deductions 2.1
Returns with modified taxable
income 3.1, 3.6
Returns with total income tax 3.2
Type of exemption 2.3
Size of income
Classified by size of adjusted gross
income and by 1979 concept B
Social security benefits
Benefits in adjusted gross income:
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Definition pg 105
Reported on:
146
Individual Returns 1996
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Social security and Medicare tax on tip
income
Classified by:
Marital status 3.3
Definition pg 105
• Time series, 1992-1996 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 data
(See description of sample)
Spouse IRA
Time series, 1992-1996 A
Standard deduction
(See also Basic and additional standard
deductions)
Change in Law pg 11
Classified by:
Marital status 1.2
Size of adjusted gross income 1.2
Definition pg 105
Time series, 1992-1996 A
State income tax refunds
(See Taxes paid deduction)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 106
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
State and local income taxes
Definition pg 106
Reported on returns with itemized
deductions
2.1
Statutory adjustments
(See also specific type)
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
1979 income concept B
Definition pg 106
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 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 1.3
Sizeof adjusted gross income 3.3
1979 income concept B
Reported on:
Returns with modified taxable income ... 3.1
Retums with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Type of credit 3.3
Tax due at time of filing
Classified by:
Marital status 1.3
Sizeof adjusted gross income 3.3
Definition pg 106
Reported on:
Retums with itemized deductions
Index
147
classified by marital status 2.2
Time series, 1992-1996 A
Tax generated
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Marital status 3.4
Size of adjusted gross income 3.5
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
Size of 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, 1992-1996 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, 1992-1996 A
Tax payments
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 107
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1992-1996 A
Tax penalty
(See also Predetermined estimated tax penalty)
Definition pg 107
Time series, 1992-1996 A
Tax preparation fee
(See also Miscellaneous itemized deductions)
Definition pg 107
Reported on returns with itemized
deductions 2.1
Tax rates
(See Income tax withheld)
Tax withheld
(See Income tax withheld)
Tax-exempt interest
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
Definition pg 108
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Taxable income
Classified by:
Accumulated size of adjusted gross
income 1.1
Marital status 1.2,1.3
Size of agi 1.1, 1.2, 1.4, 3.5
1 979 income concept B
Tax generated at specific rate 3.5
Definition pg 108
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Taxable interest
Classified by:
Marital status 1.3
Sizeof adjusted gross income 1.4
1 979 income concept B
Definition pg 108
Reported on:
Returns with itemized deductions 2.1
148
Individual Returns 1996
Classified by marital status 2.2
Time series, 1992-1996 A
Taxable IRA
(See Individual retirement arrangement (IRA)
taxable distributions)
Taxable pensions and annuities
(See Pensions and annuities)
Time series, 1992-1996 A
Taxable returns
(See also Nontaxable returns)
Classified by:
Accumulated size of agi 1.1
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, 1992-1996 A
Taxes paid deduction
Classified by marital status 1.3
Definifion pg 109
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, 1992-1996 A
Total income
Definifion ..,
pgl09
Total income, net gain less loss
Time series, 1992-1996
Total income tax
As percentage of adjusted gross income .... 3.2
Type of tax computation 3.1
As percentage of taxable income 1.1
Average 1.1
Type of tax computation 3.1
Classified by:
Accumulated size of adjusted
gross income 1.1
Each rate at which tax was computed .... 3.6
Marital status 1.2, 1.3
Number of exemptions 2.4
Size of adjusted gross
income 1.1, 1.2, 2.1, 3.2, 3.3
1979 income concept B
Type of exemption 2.3
Definition pg 109
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 1.2,1.3
Size of adjusted gross income 1.2, 1.4
1979 income concept B
Definition pg 109
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 marital status 2.2
Time series, 1992-1996 A
Type of deduction 2.1
Total miscellaneous deductions
(See miscellaneous deductions)
Total payments
Time series, 1992-1996 A
Total rent and royalty income or loss
Definition pg 109
Total standard deduction
(See Standard deduction)
Time series, 1992-1996 A
Total statutory adjustments
(See Statutory adjustments)
Time series, 1992-1996 A
Index
149
Total tax credits
(See Tax credits)
Definition pg HO
Total tax liability
(See Tax liability)
Definition pg 110
Type of tax computation
Classified by size of adjusted gross
income 3.1
Definition pg 110
u
Unemployment compensation
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 110
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1992-1996 A
Unreimbursed employee business expense
(See also Miscellaneous itemized deductions and
employee business expense)
Definition pg 110
Reported on returns with itemized
deductions 2.1
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