BOSTON PUBLIC 1-lBRABY
3 9999 06316 817 1
miRs
Department of the Treasury
Internal Revenue Service
www.irs.gov
Publication 1 304 (Rev 4-2000)
Catalog Number 63338H
INDIVIDUAL INCOME
TAX RETURNS 1997
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■■J- 7 'SRfiiii
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▲ RETURNS FILED $ TAX COMPUTATIONS $
SALARIES & WAGES $ TAXABLE INCOME T
EXEMPTIONS $ STANDARD DEDUCTIONS
ADJUSTED GROSS INCOME $ INCOME TAX
NET GAINS A NET LOSSES T TAX LIABILITY
ITEMIZED DEDUCTIONS $ ADJUSTMENTS T
▼ IRAS $ MARITAL STATUS T DEPENDENTS
INTEREST T ALTERNATIVE MINIMUM TAX
$ NONTAXABLE RETURNS T TAX REFUNDS
▲ TAX CREDITS ▼ SOURCES OF INCOME $
$ EARNED INCOME CREDIT ▲ DIVIDENDS
STATISTICS OF INCOME DIVISION
Department
of the
Treasury
Internal
Revenue
Service
Individual
Income Tax
Returns 199|
SUPERINfe\IUtNIOf-Db(JUM^Wt§ ■
DEPOSITORY
JUN 2 7 2000
BOSTON PUBLIC LIBRARY
GOVERNMENT OOCUMENTS OEPARTMENT
Publication 1304 (Rev. 12-99)
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Additional unpublished information from individual income tax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, and the Internet. You can sample our
products by contacting our Internet site at
http://www.ustreas.irs.gov/prod/tax_stats/index.html.
The Statistics of Income Division's Statistical Information
Services (SIS) staff provides data, statistical analysis, and
information in response to requests from customers in the IRS,
other government agencies, congressional offices, businesses,
academic institutions, and the public. In addition, the SIS staff
provides data referral services, acts as liaison between requesters
and IRS analysts on technical questions, and arranges for sales and
transmittals of publications and published tables. The SIS staff can
be reached by telephone on (202) 874-0410, or by fax on (202)
874-0922.
Suggested Citation:
Internal Revenue Service
Statistics of Income- 1997
Individual Income Tax Returns
Washington, DC 1999
For sale by the U.S. Government Printing OtTice
Superintendent of Document.s. Mail Stop: SSOP. Washington, DC 20402-9328
ISBN 0-16-050367-1
Contents
Section 1 Page
Introduction and Changes in Law
Requirements for Filing 8
Changes in Law 10
The 1979 Income Concept 11
Comparison of Adjusted Gross Income with 1979 Income Concept 15
Section 2
Description of the Sample
Domain of Study 19
Sample Design and Selection 20
Data Capture and Cleaning 20
Method of Estimation 21
Sampling Variability and Confidence Intervals 21
Table Presentation 21
Section 3
Basic Table
Part 1— Returns Filed and Sources of Income 27
Part 2— Exemptions and Itemized Deductions 61
Part 3— Tax Computation 75
Section 4
Explanation of Terms 91
Section 5
1997 Forms 117
Section 6
Index 141
Section 1
Introduction
and Changes
in Law
Introduction
This report contains complete individual
income tax data for Tax Year 1997. The
statistics are based on a stratified probability
sample of individual income tax returns,
selected before audit, which represents a
population of over 122 million Forms 1040,
1040A, 1040EZ, and 1040PC, including
electronic remrns, filed for Tax Year 1997.
Table A on the following pages presents
selected income and tax items for Tax Years
1993, 1994, 1995, 1996, and 1997 as they
appear on the forms and provides the percentage
change for each item between 1996 and 1997.
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 1997, the number of
individual tax returns filed increased by over
Michael Parisi was responsible for the text arid production of this report. Technical assistance was provided by Michael
Strudler. This report was prepared under the direction ofJeffHartzok. Chief Individual Returns Analysis Section, Individual
Statistics Branch 1
2.0 million, or 1.7 percent. Adjusted gross
income (AGI) grew $434.0 billion, or 9.6
percent from 1996 to 1997, compared to the 8.3
percent growth recorded from 1995 to 1996.
Total tax liability increased 10.9 percent to
$768.3 billion. Several components of AGI
showed sizable increases for 1997: net capital
gain less loss increased 44.8 percent; penalty on
early withdrawal of savings increased 39.8
percent; and self-employed health insurance
increased 38.9 percent.
This report is divided into six sections.
Section 1 explains the requirements for filing,
changes in the law for 1997, 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 1997
Table A-Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990
Dollars^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
Item
1993
1994
1995
1996
1997
Percent change,
199610 1997
(1)
(2)
(3)
(4)
(5)
(6)
114.601,819
66,358,259
3,858,800
27,850,427
7,707,100
20,393.132
2,524,937
4,215,400
98,003,356
2,892,120,390
65,233,312
131,140,527
4,691,129
46,459,032
24,590,816
79,728,531
17,272,312
11,237,850
418,739
4,208,182
15,633,049
155,704,680
14,465,599
141,576,753
3,942,860
2,595,138
1,705,943
-3,825,285
5,130.514
48.717.807
4.382.772
27.080.640
18.534.595
270.507.408
17,441,114
194,014,034
13,778,329
110,852,259
2,272,407
-3,665,447
9,655,286
27,586,208
10,412,635
112,359,437
5,688,191
24,649,568
243,928
10,657,053
115,943,131
66,390,695
3,562,384
26,051,305
5,639,602
20,507,577
2,700,590
2,993.313
99,356,244
3,026,777,706
65,340,012
125,169,276
5,061,511
48,296.834
25,235,082
82,410,237
17,771,636
11,853,690
421,716
4,397,932
15,944,127
166,203,589
14,808,542
139,544,718
4,014,164
2,743,634
1,774,653
-3,188,731
5,502,525
55,312,555
4,777,297
33.105.103
19,063.270
288.967.847
17.893,506
205,442,984
13,995,757
135,850,869
2,242,324
-7,378,101
8.530,794
20,285,055
10,040,115
112,332,115
5,891,912
38,639,292
257,240
11,096,943
118.218,327
64,774,724
4,130,001
24,463,262
5,975,664
21,644,177
4,518,555
7,102,740
101,138,551
3,201,456,569
67,028,830
154,780,535
5,006,129
48,518,428
26,214,195
94,592,325
18,251,317
12,235,548
427,060
4,339,781
15,172,851
159,343,327
15,284,562
166,758,085
4,678,363
3,657,121
1,777,233
-3,010,038
5,858.634
59,840,199
5,255,882
37,316,159
19.778,915
311.264.612
18.414.601
221.053.045
14,158.755
148.999.462
2.219,244
-7.849.640
7.985.322
19.336.423
10.292.449
119.291.657
6.598.033
45.715,361
266,129
12,284,935
120,351,208
66,254,999
4,905,975
24,579,173
7,083.225
21,196,154
6,954,704
8,310,882
102,748,874
3,375,871,545
67,159,338
165,672,554
5,000,839
48,216,666
27,709,581
104,254,985
18,352,555
12,751,223
415,593
4,592,121
15,735,827
175,903,956
15,636,286
245,960,751
5,428,435
5,856,183
1 ,822,035
-2,284.494
6,456,820
70,006,464
5,831,146
45,538,743
20,675,450
344,907,107
19,272,307
238,786,811
14,371,185
175,060,227
2,188,025
-7,111,985
7,995,015
19,326,824
10,961,473
130,679,153
7,365,955
53,203,171
279,004
11,982,578
122,421,991
68,781,991
6,972,994
24,780,076
8,475,296
21,154,656
8,839,265
7,705,258
104,404,985
3,613,918,456
67,300,571
171,700,242
4,925,914
49,016,921
29,507,639
120,493,432
19,218,388
14,094,351
413,109
4,965,883
15,937,575
185,741,216
24,240,112
356,083,267
N/A
N/A
1,744,602
-1,460,402
6,751,089
79,009,673
6,214,044
55,182,520
20,948,184
382,935,981
19,495,575
259,711,251
14,480.636
198,823,191
2,150,954
-6,847,443
7,124,100
17,230,102
11,351,510
139,958,629
8,307,938
61,557,689
297,534
13,170,179
1,7
3.8
Electronically filed returns
42.1
Form 1040A returns
0.8
19.7
Form 1040EZ returns -
-0.2
Electronically filed returns
26.9
Form 1 040PC returns
-7.3
Salaries & wages
Number of returns
1.6
7.0
Taxable interest received
0.2
3.6
Tax-exempt interest
Number of returns
-1.5
1.7
Dividends in AGI
6.5
15.6
State income tax refund
4.7
Amount
Alimony received
Number of returns
10.5
■0.6
8.1
Business or profession net income, less loss
Number of returns
Amount
Net capital gain in AGI less loss
Number of returns
Amount
Capital gam distributions reported on Fomi 1040
1.2
5.6
45.7
44.8
Amount
Sales of properly other than capital assets, net
gain less loss
Number of returns
■4.2
36.1
Total IRA distributions '
4.7
Amount
Number of returns
Amount
Total pensions & annuities
12.9
6.6
21.2
1.3
11.0
Number of returns
1.2
8.8
Rents, royalties, partnerships, estates,
trusts, etc
0.8
Amount
Farm net income less loss
13.6
-1.2
3.7
Unemployment compensation in AGI
Number of returns
■10.9
■10.8
Social security benefits (received)
3.6
Amount
Taxable social security benefits in AGI
7.1
12.8
15.7
Foreign earned income exclusion '
Number of returns
Amount
6.8
9.9
Footnotes at end of table.
Introduction and Changes in Law
Table A-Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
item
1993
1994
1995
1996
1997
Percent change,
199610 1997
(1)
(2)
(3)
(4)
(5)
(6)
Net operating loss ■
Number of returns
367,330
44,021,921
5,225.702
19.639.891
114,524.280
3,759,964,153
4.385,422
8.527.400
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
103,801
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
4.319.153
8.388.771
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
125,020
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
10.521.983
12,079.287
104.288.562
3.092,849,174
232,716,395
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
4.300.722
8.338.014
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
126.323
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
4,374,281
8,627.534
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
120.561
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
568,443
51.343.546
4.737.237
19.085.136
122.332.599
5.016.904.666
4,068.958
8,662,694
13,513,228
14.868,362
3.284.842
3.869.842
1,189.981
10,237,623
918.302
234,237
623.646
6.311.455
654
16.361
118,629
884,074
18,785,760
46,954.680
4,969.949.986
36.624.595
620.810.172
84.844.302
441.695.925
84.844.302
428,362.726
11,136,379
13,333,199
110,720.898
3.984.130.897
241.279.259
627.825,050
99.314.519
3.429.109,165
99.217,292
738.819,027
59,250
663,002
99,225,503
739,482,029
5,795,530
2,464,005
190,343
41,281
2,334,015
4,073,461
12.8
3.2
Ottier income, net gain less loss '
0.8
14.0
Total income, net gain less loss
Number of returns
1.7
9.6
Total taxpayer IRA adjustment
Number of returns
-7.0
Amount
One-tialf of self-employment tax
Number of returns
0.4
2.3
Amount .'.
Self-employed heallti insurance
Number of returns
5.9
4.4
Amount
38.9
Keogh retirement plan
Number of returns
10.2
14.0
Penalty on early withdrawal of savings
Number of returns
29.6
Amount
Alimony paid adjustment
39.8
4.4
Amount
Foreign tiousing deductions
Number of returns
11.3
-83.9
-78.2
Otrier adjustments
-1.6
43.0
Total statutory adjustments
2.0
Amount
10.1
Adjusted gross income or loss (AG!)
Amount
Total itemized deductions
Number of returns
9.6
3.4
Amount
8.4
Total standard deduction
Number of returns ,
Amount
1.0
3.7
Basic standard deduction
1.0
Amount
Additional standard deduction
3.8
0.8
0.3
AGI less deductions
Number of returns
Amount
2.6
10.2
1.1
Exemption amount
4.8
Taxable income
Number of returns . .
2.8
11.0
Tax from table, rate schedules, etc.
Number of returns
2.8
Amount
Additional taxes
10,8
63.5
Amount ,
Income tax before credits
Number of returns .
346.0
2.8
10.9
Child care credit
-3.0
Amount
-2.7
Credit for elderly or disabled
Number of returns
Amount
Foreign tax credit
Number of returns
13.3
29.7
10.8
Amount
15.1
Footnotes at end of table.
Individual Returns 1997
Table A--Selected Income and Tax Items for Selected Years, 1993-1997, In Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in triousands of dollars]
Current dollars
Item
1993
1994
1995
1996
1997
Percent change,
1995 to 1997
(1)
(2)
(3)
(4)
(5)
(6)
General business credit
Number of returns
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
9,599
30,014
280,979
37,372
2,673,956
1,392,898
35.196
10.316
93.330.455
530.328.396
98.588.932
426,405.232
12,379,549
115,326,360
15,117,389
15,536,762
1,167,281
1 1 ,830,005
897,355
925,295
51,004
53,897
584.651
155.319
107.125.726
579.499.432
82.403,149
98,875,046
79.275.446
84.776.869
4,624,588
14,098,178
28,637,871
50.330.900
4,972.115
626,890
301,244
690,038
77,133
376,558
8.120,873
6,141,494
92,092,322
535,429,841
12,748.808
26,227.746
358,964
2,212,094
7,280
34,596
347,712
33.599
2.832.705
1,501.808
220.447
75.243
95.432.579
565.560.681
100.436.904
460.687.479
12,083.839
115,983.568
19,017,357
21,105,158
1,249,234
19,752,534
930.953
935.083
30,165
44,384
575,317
157,098
109,152,732
518,682,380
85,089,436
112,924,413
82,136,645
98,539,553
4,347,767
14,384,861
27,639,693
60,507.951
4,707.696
705.246
267.527
702.906
106,592
458,755
8,263.198
6.894,461
94,020.925
589.274.192
12.850.372
26,678,859
414,106
2,290,576
7,416
51,517
267,601
43,651
3,039,096
1,780,113
193,751
124,693
97.461,757
620.965.853
102,435.220
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
57.482
519.653
123.815
111.098.854
670.131.074
85,348,771
119,452,121
82.744.440
104.537,379
3.671.555
14.924,742
29,734,331
71,153.015
5,177,201
856,106
297,511
742,891
117.414
659.545
8.583.103
7.740.814
96.051.501
658,983.353
13,217.169
28.094.894
477.898
2.812.746
12.207
70.167
286.945
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
19.463,835
28,825.258
1.422.548
32.447.235
1.178.757
1.313.451
87.976
60.178
513.815
108.550
112.926.241
737.610.226
86.492.205
128.964.442
83.668,927
111,680,967
3,862,330
17,283,475
30,601,519
85,337,201
5,530,812
955,207
306,254
825,320
118,571
681,282
8.712.145
8.410.868
98.794.570
■731.071.151
13.515.150
29,738.153
518.072
4,005,101
26,922
133,018
267,055
27,825
3,415,245
2,335,845
239,664
122,398
102,359,516
758,290,921
106,483,908
582.124,212
12,766,410
152,584,233
19,391,179
30.388.582
1.597,435
38.918.434
1.257.552
1.399.705
68.097
55.227
445.633
101.328
115.138.784
815.571.720
88.311.237
140.110,378
85,381,040
119,706,937
4,109,601
20,403,441
31,198,382
93,909,641
5,920,839
1,080,062
2.9
11.2
Prior year minimum tax credit
1.0
1.8
Total credits =
Number of returns
Amount
1.5
8.7
Income tax less credits'
Number of returns
2.9
Amount
10.9
Self-employment tax
2.3
5.8
Alternative minimum tax
Number of returns
29.3
Amount
Recapture taxes
Number of returns
42.4
120.5
Amount
89.E
Social security. Medicare tax on tip income
not reported
Number of returns
Amount
-6.9
-13.3
Tax on qualified retirement plans
Number of returns
-0.6
Amount
6.7
Advanced earned income credit payments
24.8
33.4
Total tax liability
Number of returns
2.7
Amount
10.9
Number of returns
2.2
Amount
Estimated tax payments
9.2
3.5
Amount
14.8
-0.4
Amount
Payment v^ith an extension request
Number of returns
5.4
12.3
Amount
Number of returns . . .
19.9
7.5
Amount
6.6
Other payments:
Form 2439
Number of returns
-22.6
Amount
-8.2
Form 4135
Number of returns
Amount
-13.3
-6.7
Total payments
2.0
Overpayment, total
Number of returns..
10.6
2.1
Amount
8.6
Overpayment refunded
Number of returns
2.0
7.2
Refund credited to next year
6.4
18.1
Tax due at time of filing
Number of returns
2.0
Amount
10.0
Tax penalty
Number of returns . .. .
7.1
Amount
13.1
Footnotes at end of table
Introduction and Changes in Law
Table A-Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in ttiousands of dollars]
Constant 1990 dollars
1995
Percent change,
1996 to 1997
P)
(8)
(9)
(10)
(11)
All returns'
Form 1040 returns
Electronically filed returns..
Form 1040A returns
Electronically filed returns.
Form 1040EZ returns
Electronically filed returns
Form 1040PC returns
Salaries & wages
Number of returns
Amount ..,;,
Taxable interest received
Number of returns
Amount
Tax-exempt interest
Number of returns
Amount-,
Dividends in AGI
Number of returns
Amount
State income tax refund
Number of returns
Amount
Alimony received
Number of returns
Amount
Business or profession net income, less loss
Number of returns ;
Amount
Net capital gam in AGI less loss
Number of returns
Amount
Capital gam distributions reported on Form 1040
Number of returns
Amount
Sales of property ottier tfian capital assets, net
gain less loss
Number of returns
Amount
Total IRA distributions
Number of returns ^
Amount
Taxable IRA distributions in AGI
Number of returns ,
Amount
Total pensions & annuities
Number of returns
Amount
Taxable pensions & annuities in AGI
Number of returns
Amount
Rents, royalties, partnerships, estates,
trusts, etc
Number of returns
Amount
Farm net income less loss
Number of returns
Amount
Unemployment compensation in AGI
Number of returns
Amount
Social security benefits (received)
Number of returns
Amount
Taxable social security benefits in AGI
Number of returns
Amount
Foreign earned income exclusion *
Number of returns
Amount ,
114.601,819
66.358,259
3.858,800
27,850.427
7,707.100
20,393,132
2,524,937
4,215,400
98.003,356
2,614,937,061
65,233.312
118,571.905
4,691.129
42,006.358
24,690.816
72,087,370
17.272,312
10,160,805
418,739
3,804,866
15,633,049
140.781.808
14,465.599
128,007.923
3,942,860
2.346,418
1.705.943
-3.458,666
5,130,514
44,048.650
4,382.772
24,485.208
18,534.595
244,581.743
17,441,114
175,419,561
13,778,329
100,228,082
2,272,407
-3,315,052
9,655,286
24,942,322
10.412,635
101,590,811
5,688,191
22,287,222
243,928
9,635672
115,943,131
66,390,696
3,562,384
26,051,305
5.639.602
20,507,577
2,700,590
2,993313
99,356.244
2,669,116.143
65,340,012
111,260,384
5,061,511
42,589,801
25,235,082
72.672,167
17.771,636
10,452,989
421,716
3,878,247
15,944.127
146,564,011
14,808,542
123,055,307
4,014,164
2,419,430
1,774,653
-2,811,932
5,502.525
48,776.504
4,777.297
29,194,094
19,063,270
254,821,735
17,893,606
181,166,653
13,995,757
119,806,763
2.242,324
-6,506,262
8.530,794
17.888.056
10,040.115
99,058,302
5,891.912
34,073,450
257,240
9,785,664
118,218,327
64,774,724
4,130,001
24,463,262
5,975,664
21.644,177
4,618,555
7,102,740
101,138,551
2,745,674,587
67,028,830
132,744,885
5,005,129
41,611.002
26,214,195
81,125.493
18,261,317
10,493,509
427,060
3,721,939
16,172,851
145,234,414
15,284,562
143,017,226
4,678.363
3,136,467
1,777,233
-2.581,508
5,858,634
51,320,925
5,255,882
32,003,575
19,778,915
266,950,782
18,414,601
189,582,371
14,158,755
127,786,846
2,219,244
-6.732,110
7,985,322
16.583.553
10.292.449
102,308.454
6.598,033
39,206,999
266,129
10 535,965
120,351,208
66,264,999
4.905,975
24,579,173
7,083,225
21,196,154
6,964.704
8,310,882
102,748,874
2,814,059,621
67,159.338
138.060.470
5.000.839
40.180.555
27.709,581
86,879,155
18,352,565
10,526,019
415,593
3,826,768
16,735,827
147,419,963
16,636,286
204,967.293
5,428,435
4,880,153
1,822,036
-1,903,745
6,456,820
58,338,720
5,831,146
37,948,953
20,675,450
287.422,589
19,272.307
198.989.009
14.371,185
145,883,523
2,188,025
-5,926,654
7,995,015
16,105,687
10,961.473
108,899,294
7,365,955
44,335,976
279,004
9,985.482
122,421,991
68,781,991
6,972,994
24,780,076
8.475.296
21.154.656
8,839,265
7.705,268
104,404.985
2.942.930.339
67,300,571
139,821,044
4,925,914
39,916,059
29,507,639
98,121,687
19.218,388
11.477,485
413.109
4.043.879
16,937,575
152,059,394
24,240,112
289,970,087
N/A
N/A
1.744,602
-1.189,252
5,761,089
64,340,125
6,214,044
44,936,906
20,948,184
311,837,118
19,496,575
211,491,247
14,480,636
151,908,136
2,160,954
-5,575,094
7,124,100
14,031,028
11,351,510
113,972,825
8,307,938
50,128,411
297,534
10,724,901
(12)
1.7
3.8
42,1
0.8
19,7
-0.2
26.9
-7.3
1.6
4.6
0.2
1.3
-1.5
-0.7
6.5
12.9
4.7
8.0
-0.6
5.7
1.2
3.2
45.7
41.5
-4.2
37.5
4.7
10.3
6.6
18.4
1.3
8.5
1.2
6.3
0.8
11.0
-1.2
5.9
-10.9
-12.9
3.6
4.7
12.8
13.1
6.6
7.4
Footnotes at end of table
Individual Returns 1997
Table A-Selected Income and Tax Items for Selected Years, 1993-1997, 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
1993
1994
1995
1996
1997
Percent change.
1996 to 1997
(7)
(8)
(9)
(10)
(11)
(12)
Net operating loss '
357,330
39,802,822
5,225,702
17,757,587
114.524,280
3.399.505.925
4.385.422
7,710,127
12.486.990
10.729.789
2,944,725
1,899,850
947,949
7,378,110
691,586
95,142
628,100
4,796,759
2,479
15,595
103,801
488,789
17,179.519
33,114,171
3,356,491,754
32,821,464
443.402.991
80.840.916
345.510,348
80.840.916
335.357.500
10.547.983
10.152.848
102.468.642
2.645.281.223
232,920,023
488,734,297
90,831,069
2,218,393,043
90,737,061
459,637,669
73,274
483,455
90,754,509
460,121,124
5,090,070
2.314.032
223,053
44,321
1.292.596
2,005,303
431,277
41.486.113
5,453,748
19,325,586
115,831,790
3.480.265,674
4,319,153
7,397,505
12.734,753
11.556,262
1.483.157
1.043.770
995.844
7,226.356
635.445
120,840
639,000
4,852,091
4,312
44,968
125,020
865,295
17.859.335
34.482.646
3.445.783,027
33.017,754
435.321,048
81.947,182
350.182,001
81.947,182
339.530,072
10.621,983
10.651,929
104,288.552
2,727,380,224
232,716,395
496,083.803
92,793.239
2.290,987,713
92,689,014
477,017,656
100.985
558,477
92,701,755
477,576,133
6,011,648
2.227,206
222,358
41,094
1,545,691
2,036,109
505,303
42,307,875
4,623,440
13,308.848
118,113,441
3,628.210,285
4.300,722
7.150,955
12,849,084
11,442,376
3,011,145
2,230.828
1.032.102
7,490.690
803.838
174,838
567.947
4,481,616
5,755
98,301
126.323
737.846
18,208,887
35,282,656
3,592,927,629
34,007,717
452,293,340
83,222,737
354.703.801
83.222.737
344,138,374
10,809,600
10,565.427
106.211.028
2.852.915.003
237.154,486
501,294,585
94,512,292
2.413.230.177
94.482.512
510.929,749
55,179
354,123
94.497.909
511.293.871
5.964,253
2.159.487
251.524
41,190
1.730,566
2,543,150
503,913
41.457,552
4.598.350
13,950,900
120,289,122
3,815,517,854
4,374,281
7,189,512
13.204.164
11.703,457
3,147.032
2,321.152
1,079,413
7,482,818
708.631
139.507
597.157
4.723.474
4.055
62.549
120.561
515.142
18,424,901
35,539,111
3.779.978.743
35.414.589
477.117.744
83.996.917
355.085.81 1
83,995,917
344.007,486
11,042,761
11,078,325
107,919,330
3.013,229,889
238.525,393
499,050.564
96.576.755
2.574.722.824
96,513,834
555,479,582
36,237
123,892
96.522,237
555.503.473
5.974.146
2.109.486
168.012
26,530
2.105.799
2.949,029
568,443
41,810,705
4,737,237
15.541,642
122.332.599
4.085,427,252
4,058,958
. 7,054,311
13.513,228
12.107,787
3.284.842
3.151.337
1,189.981
8,335,827
918,302
190,747
523,546
5.139.621
654
13.323
118.629
719.930
18,785,760
38,235,710
4,047.190.542
36,624.595
505.545,743
84,844,302
359,687.235
84,844.302
348,829,581
11,135,379
10,857,654
110,720,898
3,244,406,268
238,625,393
511,258,184
99.314,519
2.792.434,173
99,217,292
601,644,159
59,250
539,904
99,225,503
602,184,063
5,795,530
2,005.519
190,343
33,616
2,334.015
3,317.151
12.8
Amount
Other income, net gain less loss '
Number of returns -
0.9
0.8
11.4
Total income, net gain less loss
Number of returns .
Amount
Total taxpayer IRA adjustment
Number of returns
1.7
7.1
-7.0
-1.9
One-half of self-employment tax
Number of returns
Z3
Amount
3.S
Self-employed health insurance
4.4
Amount
Keogh retirement plan
35.8
10.2
Penalty on early withdrawal of savings
Number of returns . ... .....
11.4
29.6
Amount
36.6
Alimony paid adjustment
Number of returns
4.4
Amount
Foreign housing deductions
8.8
-83.9
Amount ...
-78.7
Other adjustments
-1.6
Amount
Total statutory adjustments
Number of returns
39.8
2.0
Amount
Adjusted gross income or loss (AGI)
Amount
Total itemized deductions
Number of returns
7.6
7.1
3.4
6.0
Total standard deduction
1.0
Amount -
Basic standard deduction
Number of returns
1.3
1.0
Amount
1.4
Additional standard deduction
0.8
-2.0
AGI less deductions
Number of returns
2.6
7.7
Number of exemptions
0.0
Exemption amount
Taxable income
2.4
2.8
Amount
Tax from table, rate schedules, etc.
Number of returns
8.5
2.8
Amount
8.3
Additional taxes
Number of returns
63.5
Amount
Income tax before credits
Number of returns
335.8
2.8
8.4
Child care credit
-3.0
Amount
-4.9
Credit for elderly or disabled
13.3
Amount
26.7
Foreign tax credit
Number of returns
10.8
Amount
12.5
Footnotes at end of table.
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1993-1997, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in ttiousands of dollars]
Constant 1990 dollars '
Item
1993
1994
1995
1996
1997
Percent change.
1996 to 1997
(7)
(8)
(9)
(10)
(11)
(12)
General business credit
Number of returns
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
584.551
140.433
107.125.726
523.959.703
82.403.149
89.398.776
79.275.446
76.651,780
4.524.588
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
306.254
672.899
118.571
554.790
8.712.146
6.849.241
98.794.570
595.334.822
13.515.150
24.216.737
618.072
3.261.483
26.922
108.321
267.055
22.660
3,415.245
1.902.154
239.664
99.673
102.359.516
625.644.072
106.483.908
474.042.518
12.766.410
132.397.584
19.391.179
24.746,402
1,597.435
31,692.536
1.267.562
1.139.825
68,097
44.973
445.633
82.515
115.138.784
664.146.352
88.311.237
114.096.399
85.381,040
97.481.219
4.109.601
16.615.180
31.198.382
76.473.649
5.920.839
879.529
i9
8.7
Prior year minimum tax credit
1.0
Amount
Total credits ■
Number of returns
Amount
Income tax less credits'
-0.6
1.5
6.2
2.9
Amount
8.4
Self-employment tax
2.3
Amount
Alternative minimum tax
Number of returns
Amount
Recapture taxes
3.4
29.3
39.1
120.5
85.3
Social security. Medicare tax on tip income
not reported
Number of returns
Amount
Tax on qualified retirement plans
Number of returns
Amount
Advanced earned income credit payments
Number of returns
Amount
Total tax liability
Number of returns i
-6.9
-15.3
-0.6
4.3
24.8
30.4
2.7
Amount
Income tax v^ithheld
8,3
2.2
6.7
Estimated tax payments
Number of returns
Amount
Earned income credit'
Number of returns
Amount
3.5
12.2
-0.4
3.0
Payment with an extension request
Number of returns
12.3
Amount
17.2
Excess social security tax withtield
Number of returns
7.5
Amount
4.1
Other payments
Form 2439
Number of returns
-22.6
Amount
-10.3
Form 4136
Number of returns
Amount
Total payments
Number of returns
-13.3
-8.9
2.0
8.0
Overpayment, total
Number of returns '„
2.1
Amount
6.2
Overpayment refunded
2.0
4.7
Refund credited to next year
Number of returns
Amount
6.4
15.4
Tax due at time of filing
2.0
Amount
Tax penalty
Number of returns
7.5
7.1
Amount
10.5
' All Items correspond to the Fomn 1040 line items Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3 N/A = Not applicable
' Line 21 on Form 1 040 consists of other income minus foreign earned income exclusion and net operating loss
' Total credits includes the values for mortgage interest tax credit and "olher credits" not tabulated here
' Total tax liability includes the values for "other taxes" not tabulated here
' Total payments includes the value for the deferral of additional 1993 taxes, however, this is a value for 1993 only and is not included in table A The value can be found in table 3 3
' Inflation-adjusted data were calculated using the consumer price index in the "Economic Report of the President." February 1997. Table B-59; based on 1990=100 when 1990CPI-U = 130
1997CPI-U = 160 5. 1996CPI-U = 156 9 1995CPI-U= 152 4. 1994CPI-U = 148 2; 1993CPI-U = 144 5
• All returns for 1 995 includes 233.424 Form 1 040T returns.
Individual Returns 1997
Figure 1 -General Filing Requirements
Marital Status
Filing Status
Age
Gross Income
Single (Including divorced and
legally separated)
Single
under 65
65 or older
$6,800
$7,800
Head of household
under 65
65 or older
$8,700
$9,700
Married with a child and living
apart from spouse during the last
six months of 1997
Head of household
under 65
65 or older
$8,700
$9,700
Married and living with spouse at
the end of 1997 (or on the date
spouse died)
Married, joint return
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$12,200
$13,000
$13,800
Married, separate return
any age
$2,650
Married, not living with spouse at
the end of 1997 (or on the date
spouse died)
Married, joint or separate return
any age
$2,650
Widowed in 1995 or 1996 and not
remarried in 1997
Single
under 65
65 or older
$6,800
$7,800
Head of household
under 65
65 or older
$8,700
$9,700
Qualifying widow(er) with
dependent child
under 65
65 or older
$9,550
$10,350
Requirements for Filing
The filing requirements for Tax Year 1997
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 1997 if he or she:
1. was liable for any of the following taxes:
• social security or Medicare tax on unre-
ported tip income;
• uncollected social security. Medicare, or
railroad retirement tax on reported tip
income or group-term life insurance;
• alternative minimum tax;
• tax on an individual retirement
arrangement (IRA) or a qualified
retirement plan;
• tax from 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 $4,150
2. Single dependents 65 or older or blind must file a return if-
• Earned income was more than $5,150 ($6,150 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 $4,150) 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 $3,450, 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 $4,250 ($5,050 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 $3,450) 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.
• tax from medical savings accounts (MSA);
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 and Medicare 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 refund of tax withheld, or take
advantage of the earned income credit.
10
Individual Returns 1997
Changes in Law
Major changes in effect for Tax Year 1997
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.
Adoption Credit
A taxpayer who paid qualified adoption
expenses in 1997 and the adoption was final in
or before 1997 was able to take a tax credit.
The credit could have been as much as $5,000
for each child ($6,000 for a child with special
needs).
Capital Gain Distributions
Beginning with Tax Year 1997, all capital
gain distributions had to be reported on the
Schedule D, even if there were no other capital
gains or losses.
Capital Gain Rate
The maximum long-term capital gains tax
rate for most sales or exchanges of properties
after May 6, 1997 was reduced to 20 percent
(10 percent for taxpayers in the 15-percent tax
bracket). Sales or exchanges before May 7,
1997 or after July 28, 1997 for assets held more
than a year but less than 18 months were still
taxed at the 28-percent rate. Gains from the
sale of certain depreciable real property was
taxed at a 25-percent rate. Therefore, for 1997,
the long-term capital gain tax rate could be 10-
percent, 20-percent, 25-percent, or 28-percent.
Earned Income Credit
The income eligibility level and amount of
the earned income credit (EIC) for 1997 was
adjusted for inflation. If a taxpayer's "earned
income" and modified adjusted gross income for
1997 were both less than $25,760 and the
taxpayer had one qualifying child living with
them, the credit could be as much as $2,210. If
the taxpayer had two or more qualifying
children living with them and earned less than
$29,290, the credit could be as much as $3,656.
For those taxpayers with no qualifying children
and earned less than $9,770, the credit could be
as much as $332.
Modified AGI did not include the losses
from sales of capital assets, estates and trusts,
rents and royalties, and 50 percent of business
losses. Also, taxpayers with investment income
totaling more than $2,250 were not eligible to
receive the EIC. Investment income included
interest (taxable and tax-exempt), dividend
income, and capital gain net income.
Exemption Amount
Indexing for inflation allowed a taxpayer to
claim a $2,650 deduction for each exemption to
which he or she was entitled for 1997, an
increase over the $2,550 allowed for 1996. The
AGI threshold for the limitation of exemption
amounts was also indexed for inflation,
increasing from $117,950 to $121,200 for
single filers; $176,950 to $181,800 for married
persons filing jointly and surviving spouses;
$147,450 to $151,500 for heads of household;
and $88,475 to $90,900 for married persons
filing separately. The phaseout of the deduction
for exemptions was completed at AGI levels
above $243,700 for single filers; $304,300 for
married persons filing jointly and surviving
spouses; $274,000 for heads of household; and
$152,150 for married persons filing separately.
Above these levels, no deduction for exemptions
was allowed.
Individual Retirement Arrangements
Married couples filing a joint return could
contribute up to $2,000 to each spouses IRA,
even if one spouse had minimal or no
compensation. Therefore, the total combined
IRA contributions could be up to $4,000 for a
year. In previous years the maximum
contributions was $2,250 if one spouse had no
compensation
Itemized Deductions
If a taxpayer's AGI was greater than
$121,200 ($60,600 if married filing separately),
his or her itemized deductions may have been
Introduction and Changes in Law
11
limited; tlie ttiresliold was increased from
$117,950 ($58,975) for 1996, 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.
Medical Savings Account Deduction
Certain taxpayers who were covered only by
a high-deductible health plan were able to
participate in the medical savings account
program. The taxpayer was allowed to take a
deduction of up to $1,462.50 ($3,375 for a
family) a year for contributions to a medical
savings account.
Sale of a Home
Taxpayers who sold their main homes after
May 6, 1997, were able to exclude from income
up to $250,000 ($500,000 for married couples
filing a joint tax return) of the gain on the sale
of their homes.
Self-Employed Health Insurance
Deduction
The maximum percentage of self-employed
health insurance premiums that a taxpayer could
deduct as an adjustment to income rose to 40
percent, up from 30 percent in 1996.
Self-employment Tax
The ceiling on taxable "self-employment
income" was raised for 1997, to $65,400 for the
social security portion (12.4 percent) of the self-
employment tax. The limit was $62,700 for
1996. 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.")
Standard Deduction
The standard deduction increased for 1997
as a result of inflation indexing. For single
filers, the standard deduction rose from $4,000
to $4,150; for married persons filing jointly or
surviving spouses, from $6,700 to $6,900; for
married persons filing separately, from $3,350
to $3,450; and for heads of household, from
$5,900 to $6,050. The basic standard deduction
claimed by filers who were dependent children
of other taxpayers remained at $650 for 1997.
Taxpayers who were age 65 or over or blind
could claim an additional standard deduction
amount of $800 or $1000 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 legislation of the 1980's.
The result was a retrospective income
definition known as the 1979 Income Concept,
reflecting a base period from 1979 through
1986. It was calculated using only data
available from individual income tax returns.
By using the same income items in the
calculation each year, its definition was
12
Individual Returns 1997
Figure 3.-Calculation of the 1979
Income Concept for 1997
1979 Total Income Concept=
Salaries and wages^
plus (+):
interest'
dividends'
taxable refunds'
alimony received'
sale of capital assets, net gain less loss'
other gains or losses (Form 4797)'
net business income or loss'
net fann 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 famn 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 m AGI fof Tax Year 1997
Not fully included in AGI lor Tax Year 1997,
Not included in AGI for Tax Year 1 997
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, annuities, IRA distributions, and roll-
overs were added, including the non-taxable
portions that were excluded from AGI. Social
security benefits were omitted because they
were not reported on tax returns until 1984.
Also, any depreciation in excess of straight-line
depreciation, which was subtracted in
computing AGI, was added back.
Deductions that could be subtracted in the
calculation 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
1994, 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
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, 1997
[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
1 997 Adjusted Gross Income
1979 Income Concept
1997 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)
122,421,991
28,268,832
24.567,930
18,009,668
12.966,743
9,787.857
7.456.806
5.554.540
3.962.455
2.691.283
1,970.079
2.764.817
1,331.825
782.537
498.720
910.335
323.994
167.405
261.708
144.459
4,969,950
83,431
363,126
444,278
450,252
437,634
408,355
359,260
296,334
227,914
187,064
306.976
181.378
126.385
93.072
218.492
111.471
74.351
176.670
423.507
122,421,991
27,963,057
24,390,630
18,445,734
13,415,987
9,820,131
7,344,278
5,229,986
3,770,803
2,635,794
1,928,983
2.714,429
1.373,706
816.933
533.520
1.030.883
359.957
195.590
293.705
157.887
5,057,116
80.358
351,275
455,208
465,185
439,628
402,324
338,258
281,615
223,331
182,919
301 ,606
187,359
131,903
99,718
247,563
123.929
86.744
198.919
449.274
104,404,985
22.224,372
19.941.162
15.692.166
11.668.852
8.903.924
6.818.541
5.016.854
3.600.611
2.432.614
1.784.248
2.485.868
1.195.991
677.531
434.810
767,250
274,758
1 40,644
222,459
122,332
3,613,918
114.736
274.341
359.372
371,925
361.282
335.046
287,723
238.313
179,257
147,277
229,495
128,389
82,830
59,619
132,111
63,238
39,624
85,575
123,768
104,404,985
22,113,951
19,875.221
15,771,943
11.920.729
8.925.224
6.711.601
4.792.961
3.493.813
2.444.440
1,734.992
2,489,782
1,232,889
710,201
460,668
875,207
302,940
164,824
250,180
133,420
3,613,918
Under$10.000
$10,000 under $20.000
$20,000 under $30.000
$30 000 under $40 000
112.055
273.849
362.089
379 969
$40 000 under $50 000
362.855
$50 000 under $60 000
335.029
$60 000 under $70 000
278.438
$70,000 under $80,000
$80 000 under $90 000
232.051
178.568
$90 000 under $100 000
143.394
$100 000 under $125 000
227.141
$1 25 000 under $1 50 000
126.577
$150 000 under $175 000
83.522
$175 000 under $200 000
60.124
$200 000 under $300 000
137.692
$300 000 under $400 000
65.021
$400 000 under $500 000
40.969
$500 000 under $1 000 000
88.088
$1,000,000 or more
126,487
Taxable interest received
Dividends in AGI
Dividends received
Size of
1 997 Adjusted Gross Income
1979 Income Concept
1 997 Adjusted Gross Income
1 979 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)
67,300,571
9.262,646
9,698,207
8,660.558
7.805.470
6.896.742
5.705.316
4,628,904
3.461,529
2.467.846
1.836.540
2.595.203
1.273.247
753.979
483.209
885.966
317.600
165.499
258.489
143.620
171,700
10.886
17.926
14.167
11.966
11.679
9.767
9.238
7.658
6.069
4.319
9.540
5.197
4.373
3.320
8.812
4.111
2.885
7.759
22.029
67,300,571
9.046.202
9.468.240
9.020.671
8.230.209
6.950.230
5.578.362
4,360,123
3,308,188
2,382,212
1,796,087
2,562,593
1,306,222
783,565
515,043
1,000,513
351,757
193,182
290,136
157,035
171,700
10.762
17.577
16.502
15.279
11.268
10.379
7.728
5.936
5.045
4.638
8.267
4.985
4.229
3.400
8.691
4.235
2.898
7.732
22.148
29,507,639
3,689,590
3,345,027
2,907,674
2,762,689
2,719,875
2,448,639
2,207,032
1,822,960
1,301,049
1.103.977
1.760.354
921.788
577.821
393.927
741.205
278.941
149.619
238.766
136.709
120,493
4,333
6,294
6,060
5,550
5,773
5,333
5,563
5,733
4,872
4,111
8,242
5.983
4.204
3.495
8.907
4.611
3.303
7.856
20.272
29,507,639
3,599,666
3,178,810
3,132,036
2,981,527
2,759,557
2,432.306
2.001.250
1 .694.644
1.315.197
1.038.417
1.713.236
925.810
612.754
412.426
809.674
310.842
173.490
266,545
149,452
120,493
Under $10 000
4,356
$10,000 under $20,000
$20,000 under $30,000
6,245
7,254
$30 000 under $40.000
$40,000 under $50 000
6,619
6,416
$50,000 under $60.000
5.931
$60,000 under $70 000
5,250
$70,000 under $80,000
4,733
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150.000
4,670
3,965
7,321
5,029
$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
4,275
3,431
8,587
4,824
3,285
7,858
$1,000,000 or more
20,443
Bus
mess or professio
n net income less
loss
Sales of ca
pital assets
Size of
1 997 Adjusted Gross Income
1979 Income Concept
1997 Adjusted
Gross Income
1979lncor
ne Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
All returns, total
16,937,575
3.101,014
2,784.571
2.046.269
1.830.714
1.495.091
1,272.503
1,031.256
708.675
505.759
395.484
594.126
341.726
193.863
128.421
270.432
89.134
47.246
66,500
34,793
186,741
5.549
17.554
13.737
13,093
13.412
11.762
11.500
6.189
8.093
6.382
12.485
11.420
8.210
7.295
15,669
7,645
3.810
6,906
5,028
16,937,575
2,928.685
2.754.147
2.075.415
1.854.403
1.567,017
1.294.410
979.478
690.897
497.740
402.179
622.726
338.477
202.647
143.947
310.730
102.536
56.023
76.303
39.817
186,741
3.956
16.103
13.150
11.984
13.074
10.585
10.800
8.120
6.374
6.899
12.710
11,247
8,152
7,613
18,519
8,134
5,200
7,735
6,386
24,240,112
3,177,033
2.503,579
2.276.043
2.162.427
2.167.517
1.845.205
1.770.842
1.439.081
1.087.816
941.469
1.538.864
878.816
544.487
383.418
722.678
276.903
146.784
239.014
138.138
356,083
8.725
4.705
5.324
5.359
6.644
6.752
8.443
7.228
7.735
6.504
14.800
11,792
9,851
7,609
22.939
14,758
11.422
32.166
163,328
24,240.112
3.090.004
2.396.338
2.460.905
2,345.997
2.187.449
1.868.549
1.576.823
1.353.333
1.095.172
882.101
1.492.501
856.440
567.322
392.906
794.155
300.949
166.882
261.795
150.491
356,083
Under $10,000 ,
8,763
$10,000 under $20,000
4,478
$20,000 under $30 000
6,272
$30,000 under $40 000
6,343
$40,000 under $50.000
$50,000 under $60.000
7,199
7,556
$60,000 under $70 000
7.893
$70,000 under $80.000
7.223
$80,000 under $90.000 ;
7.196
$90,000 under $100,000
6.450
$100,000 under $125,000
13.553
$125,000 under $150,000
11.300
$150,000 under $175 000
9.405
$1 75 000 under $200 000
7.306
$200,000 under $300,000
22.922
$300 000 under $400 000
14.931
$400,000 under $500,000
11.356
$500,000 under $1 000 000
31.783
$1,000,000 or more
164.155
Footnotes at end of table
14
Individual Returns 1997
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 1997-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 1
3SS loss
Size of
1 997 Adjusted Gross Income
1979 Income Concept
1997 Adjusted Gross Income
1 979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
All returns, total
10,176,040
930,439
1,288,717
1,183,490
1,073.525
993.814
861.729
702.381
651.957
436.214
335.045
599.387
321.396
173.471
121.659
203.256
100.347
50.769
91.373
57,071
22,366
-1.559
1.155
473
472
252
53
408
161
575
485
1.378
1.284
1.678
1.071
3.070
2,130
1,301
3,174
4,805
10,176,040
892,501
1,253,624
1,250,161
1,128,888
1,034,866
822.188
652.071
628.261
438.544
319.947
56S.256
334,593
180.272
123.237
228.019
105,671
57,199
96,795
62,947
22,366
-1,598
1,108
772
953
55
153
582
-197
591
661
1,120
1.271
1,443
1,043
3,109
1,987
1,356
3,169
4,788
6.032,483
507.761
454,466
437,720
449,988
442,623
423,785
358,692
333,953
294,320
243,146
471,618
327,720
227,895
161,808
366,309
165,971
94,707
170,316
109,586
168,323
-13,781
291
1,499
1,398
1,682
2,865
2,265
2,595
2,965
3,156
6,(568
6,407
6,521
5,787
17,131
11,877
9,668
27,489
72,427
6,032,483
505,940
427,594
446,611
483,638
452,137
417,321
353,297
292,385
295,928
249,595
449.200
326.109
227.557
155.463
377,767
171,837
102,816
180,318
116,769
168 323
Under $10 000
-13 956
$10,000 under $20,000
280
$20 000 under $30 000
1 203
$30,000 under $40,000 ,
1.581
$40,000 under $50,000
1.444
$50 000 under $60 000 . . .
2 338
$60 000 under $70 000 '.
2 775
$70,000 under $80,000 '.
2,472
$80 000 under $90 000
2 576
$90 000 under $100 000
2 025
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
6,518
6,536
5,812
$175,000 under $200 000
5 861
$200 000 under $300 000
17 439
$300 000 under $400 000
12 486
$400,000 under $500,000
9,874
$500,000 under $1,000,000
$1,000,000 or more
27.971
73.091
Nondeductible
passive losses
Estate and trust net income less toss
Size of
1997 Adjusted Gross Income
1979 Income Concept
1997 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
All returns, total
1,249,942
87.321
68,980
68,610
40,667
44,755
56,288
61,732
40,073
65,938
59,726
119.520
85.216
94.279
67,167
126,203
55,376
31,192
48.669
28,230
11,155
1,424
483
208
190
191
823
256
465
123
180
764
600
622
504
1,059
505
534
786
1,437
1,249,942
106,210
75,770
63,946
45,564
46,741
51,382
51,562
51,805
64,542
54,031
108,142
84,721
85,081
63,643
130,020
54,502
32,605
49,720
29,955
11,155
3.973
597
206
127
106
115
226
167
202
215
390
482
417
432
977
444
338
624
1.117
508,135
50,690
38,819
42,849
30,959
42,238
27,420
26,872
31,563
21,671
16,991
41,060
30,011
19,040
11,953
30,102
13,156
6,213
14,211
12,314
8,134
-76
140
113
112
228
138
232
354
132
165
371
395
374
242
605
315
368
862
3.064
508,135
50.871
37,245
49,016
38,542
36,896
25,206
32,567
31.110
15.430
10.606
43.337
26.391
18.271
11.759
33.279
12,580
7,414
14,377
12,941
8,134
Under $10.000
-64
$10 000 under $20 000 ....,
127
$20,000 under $30.000
$30,000 under $40.000
$40 000 under $50 000
132
164
201
$50 000 under $60 000
218
$60 000 under $70.000 ,
297
$70 000 under $80 000
282
$80,000 under $90,000
$90 000 under $100 000
124
47
$100 000 under $125 000
360
$125 000 under $150 000 . .
397
$1 50 000 under $1 75 000
377
$1 75,000 under $200,000
204
$200 000 under $300 000
647
$300 000 under $400 000
326
$400,000 under $500 000
394
$500 000 under $1 000 000
825
$1,000,000 or more
3.077
Pensions and annuities in AGM
Pensions ar
d annuities'
Total statutory adjustments
Size of
1 997 Adjusted Gross Income
1979 Income Concept
1997 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
All returns, total
22,137,843
2,259,652
4.747.667
3.450.655
2.512.842
2.075992
1.676.132
1.361.859
1.052.794
689,669
478,173
715,600
356,967
221,462
128,577
213.728
67.540
38.256
57.316
33.063
314,755
10,863
39.719
40.856
33,764
28.822
26.941
25.297
20.725
14,125
12,016
20,593
9,519
7,483
4,395
8.896
2.836
1,702
3,451
2,751
23,858,155
2,191,590
4,659,404
3,871,945
2,959,810
2,282,516
1.757,337
1,303,195
1.017.944
763.052
534.480
823.404
480,768
299,513
193,729
369,914
117,663
71,716
104,322
55.851
461,946
10.957
39,154
47,212
42,524
37,887
31,088
25,195
21,447
19,017
15,209
25,587
20.749
14,394
11,034
30,451
12,033
11.153
22.413
24.440
18,785,760
2,877,004
3.120,834
2.479.267
2.132.977
1.772,620
1,336,598
994,149
682,022
560,854
421,949
687.636
425.314
275.783
198.746
384.489
149,561
80,391
127,696
77,872
46,955
2.236
3.804
4.138
3.627
3.661
2,881
2,745
1,756
2.128
1.692
3.199
2.497
2.075
1.720
3.527
1.696
872
1,644
1,146
12,520,067
283,114
646,972
1,140,372
1,627,058
1,699.505
1.519.072
1.332.819
1.026.312
804,250
574,767
755,389
352,379
206.060
134.108
236,195
71,044
30,660
49,265
20,736
47,495
Under $10,000
$10,000 under $20.000
$20,000 under $30 000 ,
1.702
3,108
4,356
$30,000 under $40,000
4,923
$40,000 under $50 000
4,979
$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
4.826
3.870
3,197
2,698
1.967
3.454
1.807
1.121
1.003
1.902
781
384
770
650
Cnrtlnntdc at and nt lahio
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, 1997-Continued
(All figures are estimates basecJ on samples-numbers of returns are in thousands and money amounts are in millions of dollars)
Total itemized deductions
Taxable income
Size of
1997 Adjusted Gross Income
1 979 Income Concept
1997 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)
(66)
AM returns, total
36,624,595
613,966
2.049.210
3.241,048
4.283.541
4.602.356
4,316,943
3,944,334
3,032,224
2.253,219
1,734,503
2,442,556
1,237,969
726,166
463.863
856.078
300.834
165.747
237.972
132,072
620,810
6,393
21,878
33,462
46,041
54,229
55,457
54,759
46,673
38,295
32,045
51,375
30,692
20,020
13,846
31,686
14,014
8,886
18,772
42,277
36,611,682
723,828
2,066,493
3,376,088
4,483,188
4,550,600
4,230,437
3,700,073
2,923,976
2,178,292
1.634.198
2.403,454
1.256.946
737.556
481.670
947.356
328.622
177.943
266.564
144.398
593,125
6.715
20.278
33.197
45.249
50.816
52.462
49.291
43.449
35.411
29.312
47.529
28.779
19.112
13.865
32.391
14.198
9.163
19.214
42.695
99,314,519
10,523,655
19,783,327
17,590,002
12.885.008
9,752.878
7.443.416
5,547.768
3,957,911
2,683,349
1,968.218
2.762.741
1,330.138
781,412
498,589
909,372
323,711
167,283
261,499
144,242
3,429,109
16.909
119,955
239,937
279,357
288,611
280,098
252,849
213,300
166,382
138,413
232,538
139,869
100.307
75.512
182,962
97.341
65.415
157,796
381,459
99,314,519
10,463,548
19,573.611
17,968,567
13,294.568
9.760.686
7,293,004
5,206,551
3,746,622
2,623,682
1,925,637
2,710,344
1.367,697
816,322
530.690
1,029.761
369,370
193,823
293,405
157,641
3,429,109
Under$10,000
$10 000 under $20 000
17.470
119 701
$20 000 under $30 000
246 925
$30 000 under $40 000
294 479
$40 000 under $50 000
297 046
$60 000 under $60 000
278 563
$60 000 under $70,000
239.740
$70 000 under $80 000
201 850
$80 000 under $90 000
161 260
$90 000 under $100 000
134 953
$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
222.593
136.886
99.169
75,319
187,568
100,096
68 222
$500,000 under $1,000,000
160,837
386,444
Total tax credits
Total income tax
Size of
1 997 Adjusted Gross Income
1979 Income Concept
1997 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)
16,194,821
1,268,678
4,617,608
3,815,087
951.350
1.004.319
874.824
736.307
606.190
376.394
279.977
476.856
294.303
157.399
117.721
247.774
105.273
54.293
112,911
77,556
12,179
94
2,201
2,230
397
471
383
375
319
217
197
345
313
229
211
547
365
258
853
2,174
16,194,821
1,230,563
4.596.743
3,842,065
1,007,751
1.009,350
892,853
704,681
562,600
369,546
299,692
468,405
271,774
161,511
124,742
266,213
112,593
74.283
116.784
82.671
12,179
96
2.174
2.250
407
448
384
339
309
215
177
234
214
156
246
743
345
296
923
2.224
93,471,200
9,999,987
15,721,574
16,356,615
12,881,191
9,739,055
7,435,582
6,545,326
3,958,076
2.684.456
1,968,454
2,763,155
1,330,656
781,736
498,616
909,772
323,777
167,299
261,529
144,335
731,321
2,636
15,779
33,662
43.079
46.714
45,027
43,517
39.763
32.731
28.408
50.651
32.176
24,404
19.037
60,005
29,124
20,383
51,291
121,936
93,471,200
9.950,307
15.550,289
16.690.136
13.288.072
9.747.092
7.285.306
5.204.472
3.747.191
2.625.201
1.925.582
2.709.759
1.367.667
814.894
530.722
1.030.112
359.425
193.823
293.423
157.727
731,321
Under$10,000
2 748
$10 000 under $20 000
16 784
$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
34,714
46,695
48.260
46,176
42 054
$70 000 under $80 000
37 426
$80,000 under $90.000
31 661 ■
$90 000 under $100 000
27 866
$100,000 under $125,000
48 328
$1 25 000 under $1 50 000
31 344
$150 000 under $175 000 . .. .
24 003
$175,000 under $200,000
18 748
$200 000 under $300 000
50 409
$300,000 under $400,000
29 699
$400,000 under $600.000
21 058
$500,000 under $1,000,000
51,895
$1,000,000 or more
123,472
^ Individual Retirement Arrangements are included in tfie calculation of "Pensions and annuities "
NOTE Detail may not add to totals because of rounding
as moving expenses prior to 1994). 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 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 1994) in
16
Individual Returns 1997
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 1997 using AGI and
the 1979 Income Concept, classified by size of
1997 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 elunination
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 1997, 1979
Concept income was 1.8 percent higher than
income as calculated using AGI. This
difference was primarily attributed to the
inclusion of more than $147.2 billion in
nontaxable pensions and annuities (including
IRA distributions) in the 1979 Income Concept.
Income for all returns, using the 1979
Income Concept, increased 9.6 percent for
1997; income for the group $200,000 and above
increased 25.0 percent, after increasing 24.8
percent for 1996. Total income tax for all
remrns increased 11.1 percent; and total income
tax reported for the $200,000 and above income
group increased 19.7 percent for 1997,
following an increase of 24.6 percent for 1996.
The average tax rates (income tax as a
percentage of total income) for each income
class and both income concepts for years 1986
through 1997 are shown in Figure 4.
For the population as a whole, average tax
rates for 1997 (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 1.4 percentage points;
remrns with income between $400,000 and
$500,000 increased 0.9 percentage points;
returns with income between $500,000 and
$1,000,000 increased 2.4 percentage points; and
returns with income exceeding $1,000,000
increased 6.1 percentage points. Although the
average tax rate for 1997 was calculated using a
lower maximum marginal tax rate of 39.6
percent for 1997 compared to 50 percent for
1986, it was calculated on income which
included all capital gains (long-term gains could
be partially excluded from income for 1986).
Also, certain deductions from income that were
allowed for 1986 were limited or eliminated
beginning with 1987.
Introduction and Changes in Law
17
Figure 4-Total Income Tax as a Percentage of Adjusted Gross Income and the 1979
Income Concept, 1986-1997
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
1997
All returns, total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
14.8
4.3
7.8
10.6
12.2
13.8
15.5
16.9
18.7
19.9
20.8
23.1
25.2
28.0
29.3
31.1
33.7
36.2
38.4
40.2
13.3
40
6.8
9.4
10.6
11.8
13.5
15.1
16.5
17.8
18.8
20.1
21.8
23.0
23.9
25.8
27.0
28.2
29.0
286
13.4
4.0
6.5
93
10.9
11.6
13.2
14.5
15.6
16,6
17.4
18.8
20.3
21.6
22.5
23.7
240
24.1
24.6
250
13.3
3.8
64
9.3
10,9
11.5
12.9
14.2
15.3
16.2
17.3
18.4
19.8
21.1
21.8
228
236
239
24.0
242
13.1
3.7
6.1
9.1
10,6
11.4
12.4
13.8
14.9
15.8
16.6
17.5
19.2
20.4
21.1
22 6
23.7
23.6
24.0
24.1
12.9
3.5
5.5
8.7
10.5
11.0
12.1
13.2
14.4
15.4
160
17.3
186
19.8
21.0
22.7
24.3
24.9
25.7
262
13.1
32
5.1
84
10.2
10.8
11.6
12.9
14.0
15.0
15.9
16.9
18.7
19.6
20.7
22.9
244
253
26.0
26.8
13.5
30
49
82
10 1
10.7
115
12.7
13.9
15.1
15.7
17.0
18.6
197
21 2
23.8
269
284
30.0
31.2
13.7
30
4,8
8,1
10,0
10.8
11.4
12.6
13 8
14.9
15.9
17.0
18.6
19.9
21,4
239
26.9
28.6
30.2
31.1
14.0
3.0
4.7
79
98
10,7
11,4
12,5
136
146
15,8
16.9
18.3
199
20.9
238
268
287
302
31.4
14.5
3.1
4.6
7.7
9,7
10.8
113
12,3
136
14.6
15.4
167
18.4
19.8
20,9
234
266
282
30,1
30.8
14.7
32
43
76
9.5
10.7
113
121
134
14 4
152
165
17,7
193
20.5
22 9
26 1
27 4
29
288
Under $10,000
$10 000 under $20 000
$20 000 under $30.000
$30 000 under $40 000
$40,000 under $50,000
$50 000 under $60 000
$60 000 under $70 000
$70,000 under $80.000
$80 000 under $90 000
$90 000 under $100 000
$100,000 under $125 000
$125,000 under $150,000
$150,000 under $175, 000
$1 75,000 under $200,000
$200 000 under $300 000 .. .
$300,000 under $400,000
$400 000 under $500 000 .
$500,000 under $1.000,000
Size of
1996 AGI
Total income lax as a percentage of 1979 Income Concept
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
13.3
4,9
7.6
10.0
116
12,6
13.8
14.9
15.8
16.7
168
18.3
190
19.3
20.3
22.6
226
23.4
23.7
21 4
13.1
42
67
93
107
11.7
134
15.0
16.2
17.5
18.1
19.3
20.6
21.2
22.5
23.8
24.5
265
26.7
268
13.3
4.4
6.5
9.3
10.7
11.7
13,2
14.5
154
161
17.1
18,0
19.6
20.6
21.6
22.3
226
23.2
23.5
245
13.2
4.3
64
93
10,9
11.5
12.9
14.2
15.2
162
16.8
17.7
18.8
20.0
20.7
21.5
21.9
22.7
22.0
232
13.0
43
6,1
9.1
107
11,5
12,5
13,8
146
15.5
16,1
169
18,0
19,1
200
21,4
21.5
22.3
21.7
232
12.7
4.0
5.5
8.7
10.5
11.1
120
132
142
15.1
15.5
16,6
17.3
18.3
18.6
205
21.6
230
235
25.2
12.8
3.5
5.1
8.3
102
10.9
11.6
12.9
13.7
14.6
15.2
162
172
17.8
19.0
20.2
21.6
21 4
22.6
26.1
13.3
32
4.8
8.2
10,2
10,8
116
127
13,7
147
15.3
163
17.7
180
19 1
21.4
23.5
25.4
26.3
29,5
13.5
32
4.8
81
10.1
110
11.6
12.7
136
146
15 4
163
17.4
185
19.4
21.5
23.7
24.8
26.1
30,1
13.8
3.1
4,7
7.9
10,1
11,0
11,6
12,5
136
14,4
155
16.2
17.4
18.1
192
21 5
23.7
251
287
30 4
14.3
32
4.6
7.8
10,0
111
116
125
135
145
152
16,1
17.3
18.4
189
21 3
23 1
250
27.1
29 8
14.5
34
4 4
76
' 98
11
11 5
124
133
14 2
152
160
167
182
18.8
20 4
24
24 3
26 1
27 5
Under$10,000
$10,000 under $20.000
$20,000 under $30.000
$30 000 under $40,000
$40,000 under $50 000
$50,000 under $60.000
$60 000 under $70 000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125 000
$125,000 under $150 000
$150,000 under $175,000
$175,000 under $200 000
$200,000 under $300,000
$300,000 under $400 000 ,.,
$400,000 under $500 000
$500,000 under $1 ,000,000
$1,000,000 or more
Section 2
Description of
the Sample
This section describes the 1997 Individual
sample design and selection, the method of
estimation, the sampling variability of the estimates,
and the methodology of computing confidence
intervals.
Background
Statistical sampling of individual income tax
returns began in 1918. Stratified sampling of
individual tax returns was introduced in 1 950 and
is still used today. Initially, returns were stratified
by form, income size, presence or absence of
business income and end of year tax payment
status. Additional sampling criteria were added in
1968, based on a recommendation made by Dr.
W. Edwards Deming in a contracted report for the
IRS. The new criteria included largest source of
income and size of business receipts. The sample
was redesigned in 1 982 and was stratified based
on the the larger of total income or total loss as
well as the size of business plus farm receipts.
Since 1991, returns have been stratified based on
positive or negative income, whichever is larger,
and presence or absence of special forms.
Sampling was initially based on the serial
number of the return, which was assigned by the
administrative returns processing system.
Sampling based on the individual's social security
number began in 1967. At that time it was based
on the ending digits of the taxpayer's social
security number. The redesign in 1982 included
a new method of sampling based on permanent
random numbers generated by using a
mathematical transformation of the social security
number.
Domain of Study
The statistics in this report are estimates from a
probability sample of unaudited Individual
Income Tax Returns, Forms 1040, 1040A,
1040EZ, 1040PC and 1040TEL (including
electronic returns) filed by U.S. citizens and
residents during Calendar Year 1998.
All returns processed during 1 998 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 (123,045,360
returns) reported in Table C and the estimated
total of all returns (122,421,991) reported in other
tables.
Bonnye Walker and Karen Masken designed the sample and prepared the text and tables in this section under the
direction ofYahia Ahmed, Chief, Mathematical Statistics Section. Statistical Computing Branch.
19
20
Individual Returns 1997
The estimates in this report are intended to
represent all returns filed for Tax Year 1997.
While about 98 percent of the returns processed
during Calendar Year 1 998 were for Tax Year
1 997, a few were for noncalendar years ending
during 1997 and 1998, and some were returns for
prior years. Returns for prior years were used in
place of 1 997 returns expected to be received and
processed after December 3 1 , 1998. This was
done based on the assumption that the
characteristics of returns due, but not yet
processed, can be represented by the returns for
previous income years that were processed in
1998.
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 more and no
alternative minimum tax.
2. High combined business and farm total receipts
of$50,000,000ormore.
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 . (See footnote 1
for details.)
5. Potential usefulness of the return for tax policy
modeling. Thirty-two variables are used to
determine how useful the return is for tax
modeling purposes.
Table C shows the population and sample
count for each stratum after collapsing some strata
with the same sampling rates. (See references 1
and 2 for details.) The sampling rates range from
0.022 percent to 100 percent.
Tax data processed to the IRS Individual
Master File at the Martinsburg Computing Center
during Calendar Year 1998 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 was loaded onto an online database at the
Cincinnati Service Center. Computer data for the
selected administrative records were then used to
identify inconsistencies, questionable values, and
missing values as well as any additional variables
that an editor needed to extract for each record.
The editors use a hardcopy of the taxpayer's
return to enter the required information onto the
online system.
After the completion of service center review,
data were 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.
Description of the Sample
21
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 1997, 0.25 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 niisclassified
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 from a
particular sample approximates the average of the
estimates calculated from all possible samples.
The standard error may be expressed as a
percentage of the value being estimated. This
ratio is called the coefficient of variation (CV).
Table 1 .4 CV contains estimated CV's for the
estimates included in Table 1.4 of this report.
The sample estimate and an estimate of its
standard error permit the construction of interval
estimates with prescribed confidence that the
interval includes the population value. If all
possible samples were selected under essentially
the same conditions and an estimate and its
estimated standard error were calculated from
each sample, then:
1. About 68 percent of the intervals from one
standard error below the estimate to one
standard error above the estimate would
include the population value. This is a 68
percent confidence interval.
2. About 95 percent of the intervals from two
standard errors below the estimate to two
standard errors above the estimate would
include the population value. This is a 95
percent confidence interval.
For example, from Table 1 .4, the amount
estimate for State Income Tax Refunds, X, is
$14,094 billion, and its related coefficient of
variation, C V(X), is 1.13 percent. The standard
error of the estimate, SE(X), needed to construct
the confidence interval estimate, is:
SE(X) =X»CV(X)
= ($14,094 X 10^) •(0.0113)
-$0,159 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 $13,935
billion to $14,253 billion, and the 95 percent
confidence interval is from $13,776 billion to
$14,413 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
1 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.
22 Individual Returns 1997
Footnote
[1] Positive and negative income are divided by
the ratio of the Gross Domestic Product
Implicit Price Deflator for the fourth quarter
of 1997 to the fourth quarter of the base year
of 1991. The deflators can be found in U. S.
Department of Commerce, Bureau of
Economic Analysis, Survey of Current
Business (December 1997) Vol 77, number
13.
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.
Description of the Sample 1997
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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 27
1.2 All Returns: Adjusted Gross Income, Exemptions, Deductions, and
Tax Items, by Size of Adjusted Gross Income and by Marital Status 33
1.3 All Returns: Sources of Income, Adjustments, Deductions, Credits,
and Tax Items, by Marital Status 37
1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by size of Adjusted Gross Income 39
1.4CV Coefficient of Variation for All Returns: Sources of Income,
Adjustments and Tax Items, by Size of Adjusted Gross Income 50
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 61
2.2 Returns with Itemized Deductions: Sources of Income,
Adjustments, Deductions, Credits, and Tax Items,
by Marital Status 66
2.3 All Returns: Exemptions by Type and Number of Exemptions,
by Size of Adjusted Gross Income 68
2.4 All Returns: Exemptions by Type and Number of Exemptions,
by Marital Status 70
2.5 Returns with Earned Income Credit, by Size of Adjusted Gross
Income 71
Tony Hall and Earl Robinson were responsible for programming the Basic Tables. Table 1.4CV was
programmed by Karen Masken. Review of specific tables was performed by Michael Parisi and Brian
Balkovic.
25
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 75
3.2 Returns with Total Income Tax: Total Income Tax as a
Percentage of Adjusted Gross Income, by Size of Adjusted
Gross Income 77
3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments,
by Size of Adjusted Gross Income 81
3.4 Returns with Modified Taxable Income: Tax Classified by Both
the Marginal Rate and Each Rate at Which Tax Was Computed 87
3.5 Returns with Modified Taxable Income: Tax Generated, by Rate
and by Size of Adjusted Gross Income 88
3.6 Returns with Modified Taxable Income: Taxable Income and Tax Classified
by Each Rate at Which Tax Was Computed and by Marital Status 90
26
Basic Tables 1997
27
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2 E
Basic Tables 1997
37
Table 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status
(All figures are estimales based on samp las --money amounts are in thousands of dollars)
All
Joint returns of
Separate returns of
Item
returns
married
persons
married
persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(6)
Adjusted gross income less deficit
122.421.991
4,959,949,986
49,165,907
3,332,279,437
2.620.881
88,613,224
Salaries and wages
104,404,985
3,613,918.456
42,231,690
2,363,705,669
2.337.754
67,258,473
Taxable interest
67,300,571
171,700.242
36.082.181
105,878,193
1.156,678
3,287,054
Tax-exempt interest
4,925,914
49.016,921
2.977.885
30,472,197
53.885
1,077,954
Dividends
29,507,639
120,493.432
16.652.148
75,333,006
398,026
2,392,978
State income tax refunds
19,218,388
14,094,351
13.074.866
10.547.752
540,923
305,222
Alimony received
413,109
4,965,883
17.262
120,048
12 373
60,524
Business or profession;
Net income
12,701,731
210,585,238
8.199,173
158.741,456
229,868
3,703,950
Net loss
4,235,845
23,844,022
2.959,125
16,579,046
85,383
794,985
Sales of capital assets
Net gain in AGI.
19,765,289
364.828,909
11,137.360
268.769.474
238,043
10,050,667
Net loss in AGI
4.474,823
8.745.642
2.773.185
5.546.602
68,848
88,863
Sales of property other than capital assets
1,744.602
-1.460,402
1,298.876
-673,705
18,173
-121,796
Taxable IRA distributions
6.214.044
55.182.520
3.942,166
39.418.027
55,685
409,509
Pensions and annuities in AGI
19.496.575
259.711.251
11 523,897
175.354.918
257,059
3,577,595
Rent and royalty
Net income
5.865,092
51.507.965
3,961,069
38.016.343
88,108
877,157 .
Net loss'
5.343,530
32.695.278
3,653,793
23.008.364
73,457
550.307
Farm rental income less loss
656,848
6,032,483
3.529.294
168.323.264
399,375
4,362,108
2.172,953
142,114,738
6,862
89,937
53.717
Partnership and S Corporation net income less loss
2.742.372
Estate and trust net income less loss
508,135
8.134,092
246.915
3,602,629
6,359
405.148
Farm net income less loss
2,160.954
-6,847,443
1,730.474
-5,080,060
32,520
-201,062
Unemployment compensation
7.124.100
17,230,102
3,467.216
8,838,321
146,399
306,319
Social security benefits in AGI
8,307.938
61,557,689
5.345.342
44,448.630
105,020
738,877
Other income less loss
4,737.237
19,085,136
2.937.651
12.897.829
89,313
625,071
Total statutory adjustments
18,785.760
46,954,680
. 11.702.210
33.130.346
325,980
1,095,666
Primary IRA payments
4,068,958
8.662.694
2.230.612
5.760.197
35,975
54,558
Secondary IRA payments
16.912
22.454
11.960
19,857
•9
•22
Payments to a Keogh plan
1.189.981
10.237.623
947.597
8,449,778
11,630
90.974
Deduction for self-employment tax
13,513,228
14.868.362
8.945.312
11,244,273
240,604
241.951 •
Self-employed health insurance deduction
3,284,842
3.869.842
2.321,135
3,118,156
37,783
37.794
Moving expenses adjustment
780,813
1.847,578
492,232
1,324.606
23.153
127.592
Total itemized deductions
36,624,595
620,810,172
24,213,610
459.131.651
1 .003,008
11.517.440
Medical and dental expenses deduction
5,256,149
29,283,622
3,095,990
12.844,493
100.208
385,757
Taxes paid deduction
36,095,045
220,628,058
24,058,071
169,860,095
975.512
4,267,110
Interest paid deduction
30,790,485
250,599,197
21,833.992
193,246,373
715,214
4,497,190
Contributions deduction
32,612,634
99,191,962
22.299.561
75,889,032
801,007
2,038,591
Casualty or theft loss deduction
105.413
1,063,586
74.918
667.288
■1,115
•2,911
Total miscellaneous deductions
9.270.635
43.307,216
5.587.962
25.354,585
223,428
918,290
Basic standard deduction
84.844,302
428,362,726
24.615.395
169,690,309
1,542,259
5,309,671
Additional standard deduction
11,136,379
99,314,519
13,333,199
3,429,109,165
5.739,138
43,473,042
7,868,349
2,373,999,317
69,331
2,287,342
55,465
Taxable income
67,938.220
Total tax credits
16,194.821
5.795.530
12.178.858
2.464.005
7,562,546
3.898,733
6.988,265
1.624,913
96,469
55,059
272.566
Child care credit
23,544
Credit for the elderly or disabled
190.343
41.281
40.550
9,971
Foreign tax credit
2.334.015
4.073,461
1.383,940
3,004,893
36,550
217.669
Earned income credit used to offset income
tax before credits ,
8.399.556
3.767,990
2,110.747
871,938
Minimum tax credit
118,571
681,282
92,297
572,385
2,142
11.282
General business credit
306,254
826.320
248,709
695.043
2,192
11,842
Empowerment zone employment credit
686
19.091
609
12,832
t
t
Nonconventional source fuel credit
19,866
56,066
12.222
34,024
t
t
Income tax after credits
93.449,611
727,303,171
42.110.824
524,987.122
2,284,631
15.352.208
Alternative minimum tax, .,
618.072
4,005,101
429.236
2.769.726
29,135
138.303
Total income tax
93,471.200
731,321,399
42.119.750
527.765,546
551 201 471
2.286,552
2 328 191
15.490.821
Total tax liability
95 665 608
762 257 568
43,155.654
16 063 867
Total tax payments
112,455,465
1 \J£- ,£->J 1 ,\J\J\J
785 183 138
46 377 106
*J^ i , ^\J 1 ^ ^ f 1
550 ?79 G'i?
2 405 086
1 U,^/U^,UU I
15.578.392
Income tax withheld
106,483.908
582.124.212
43.766,559
396,411,478
2,317,112
10.541,532
3.704,047
1.380,112
Estimated tax payments
12.766.410
162.584,233
7,543,812
122 085 756
156,925
Overpayment refunded
85.381.040
119,706.937
30,447,663
57,430,047
1,462,241
Tax due at time of filing
31,198,382
93,909,641
16,087,083
68,256,197
1.005,638
2,540,055
Footnotes at end of table
38
Individual Returns 1997
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)
Item
Returns of heads
of households
Returns of
surviving spouses
Returns of
single persons
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted gross income less deficit
Salaries and wages
16.855,280
15,855,542
4,375,698
124,877
1,285.052
1,431,217
166.403
1.190.226
234.512
832,168
199,972
55,237
296.284
1.145,809
266,854
326.814
26,456
195,559
17,468
39,043
1,201.727
196,968
337,398
1,601,452
263,979
32.822
1 .200,404
158,982
35,033
2.469,904
t
2,451,253
2,128,259
2,203,362
t
821.573
14.338.472
307.221
11.008.104
6,175.518
1,766.941
•4.122
71,701
5,069,926
3,881
3,935
t
t
7,208,597
37,578
7.211.837
7.393.128
15,502,185
15,270,155
395,269
15,361,221
1,268,018
378,339.276
331.765,953
4.256,201
899,103
3,085,739
867,721
2,086.755
12,855,981
1,437,815
8.038,482
369.702
-137.207
2,144,978
10,747.790
1,534,815
1,844,409
38,859
3.505.710
389.355
-224,256
2,845,444
988,783
1,017,192
2,633,302
395.618
226,709
878,871
153,001
81,018
32,040,208
T
9,626,056
14,783,013
3,721,139
t
3,000,643
86,673,749
311,692
183,292,036
3,602,658
784,058
•526
109,742
2,578,869
8,539
9,286
t
t
28,989,345
314,502
29.303.847
30.604,202
44,366,738
40,077,228
3,483,394
33,066,536
3,003,279
61.418
52,138
47,782
9,257
30,153
18,412
11,529
3,791
25,752
1,496
2.357
•2.237
25,021
2.908
529
•3
5.003
1,263
•406
•1,199
6,936
835
11,892
•1.469
•1.140
7,984
1.277
•1,199
33,066
t
33,055
24,626
31,833
t
9,652
27,179
•1.267
41,015
12,527
•7,442
2,527
•5,681
•13
•160
41,012
•250
41,015
42,265
52,975
50,381
9,728
41,707
12,196
2.728,350
1,284,279
174,058
17,538
179,740
19,927
133,221
28.440
199.262
4.477
-3,712
•11,586
433,478
79,198
16.146
•170
73,579
59,646
•-10,383
•1,613
104,433
20,649
22,889
•2,771
•7,918
8,519
1.556
•2.082
510.916
t
163,409
201,813
68,645
t
79,409
187.531
•1.013
1.781,590
12,500
•2.405
6,557
•3.179
•117
•126
358,479
•1,286
369,765
387.730
392.565
281.719
95.228
82.838
70.532
53,718,505
43.926,862
25.638,233
1,760,011
11.132,250
4.152,970
217.071
■ 3.070,935
953,033
7,531.956
1,431,322
369,960
1,917,672
6,544,778
1.546.153
1.288.937
224.152
1,379,875
236,129
358,511
2,307.558
2,653,673
1,372,040
5,143,227
1,536,923
4,943
196,793
3.118,924
765,563
228.196
8,905.007
1,637,025
8,577.144
6.088.395
7,275,870
18,524
2,528,020
44,320,998
5,019,422
42,505,016
2,347,760
67,355
145,570
839,297
1,213.202
20,239
51.258
•72
7,555
41,804,547
121,874
41,812,046
42.746.370
48.118.113
45.079.701
4.560,685
38,068,208
12.825,447
1,167,989.700
849,904,082
58,104,736
Tax-exempt interest
Dividends
16,550.029
39,501.970
State income tax refunds
2.353,728
2.598,555
Business or profession:
35,150.632
Net loss
Sales of capital assets:
Net gain in AGI
Net loss in AGI
Sales of property ottier than capital assets
Taxable IRA distributions
5,003.737
77,771.025
2,735,998
-523,982
13,198,419
59,597,470
Rent and royalty
Net income
Net loss' .
11.000,452
7,276,052
Farm rental income less loss.
Partnership and S Corporation net income less loss
Estate and trust net income less loss
1,263,595
19,886,855
3,677,314
-1,331.571
Unemployment compensation
5,237,404
15,276,966
4,524,395
10,072.478
2.448,550
2,576
Payments to a Keogh plan ,
Deduction for self-employment tax
1,462,244
2.494,748
559,326
fvloving expenses adjustment
312,280
Total itemized deductions
117,609,956
14,828,609
35,711,388
37,870,809
Contributions deduction
17,474,554
Casualty or theft loss deduction
318,033
Total miscellaneous deductions
12,954,289
Basic standard deduction
155,501.456
5,096.680
Taxable income
Total tax credits ,
802,098,003
1,302.769
Child care credit , .
29.085
30.784
734,601
Earned income credit used to offset income
tax before credits
214,004
Minimum tax credit
General business credit
Empowerment zone employment credit
88,959
110,023
•5,637
Nonconventional source fuel credit
Income tax after credits
21,047
157.606.017
Alternative minimum tax
781.284
158.391.419
Total tax liability
Total tax payments
Income tax withheld
154.000,299
174.555.811
134.812.255
Estimated tax payments
33,215.807
Overpayment refunded
27 747,404
Tax due at time of filing
20,039,577
' Estimate snould be used with caution due to 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 m appropriate totals
NOTE Detail may not add to total because of rounding.
Basic Tables 1997
39
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66
Individual Returns 1997
Table 2.2 - Returns with Itemizeci Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status
(All figures are estimates based on samples-money amounts are in ttiousands of dollars)
Item
All
returns
Joint returns of
married persons
Separate
married
returns of
persons
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
W
(5)
(6)
Adjusted gross income less deficit
36,624,595
32,287.247
30,248.529
3,112.399
15,393,873
17,674.352
186,029
5.605,371
2,258,532
10,375,035
2,601,304
978,219
2,317,599
6,999,140
3,105,794
3,440.583
247.404
4,057.509
313.620
669,965
1,955,998
3,636,309
2,456,219
8,554,780
1,783,887
13,656
999,261
6,163,625
378,955
35.624,595
4.489,461
5,255,149
35,095,045
30,790,485
32,512,634
105,413
9,270,535
34,902,209
5,056,040
2,915,872
■5,511
1,460,535
455.369
107.706
227.217
34,632.805
550.119
34,543,372
35,132,132
35,482.527
33.142.571
6.264.673
23,100,364
11,434,614
3,130,183.733
2.165.072.017
96,427,465
39,178,191
84,952.495
13,295.053
3.225,174
144,319.815
12,195.208
290,601,240
5,232,437
•1,055.774
30,855,943
116,079,602
36,557,306
22.947,804
1.730,815
164,753,424
7,022,954
-2,944,898
5,545.725
32,007.824
13,853.445
32.328,130
4,290.987
17.002
9.303.929
9,571,886
1,055,215
620,810.172
23.263.459
29,283.522
220,628,058
250,599.197
99,191.952
1,053,586
43,307,216
2,284,224,128
5,651,693
1,250,503
•1,198
2,615,016
176,700
536,321
595,510
532.940,691
3,738,774
535,689,861
558,022,552
564,452,827
394.246,979
133,539,757
52,327,384
64,097,551
24,213,610
22,270,108
20,831,409
2,059,102
10.776,296
12.189,773
12.935
4.444,994
1.808.195
7.305.554
1.815.919
768,030
1.605.581
4.720,438
2,281.051
2,525.962
171.364
3,188.156
177,555
554,755
1.425.115
2,325.508
1.851,596
6.468,970
1,183,215
9,409
830.030
4.936.892
281.917
24.213.510
3.795.079
3.095,990
24,058,071
21,833,992
22,299.561
74.918
5,587.962
23,325,483
3,937.437
2,519.068
•3,173
1,017.420
212,487
83,830
185.941
23.204.292
399,584
23,209,499
23,522.387
23.758.055
22,581.193
4,285.050
14,699,900
8,274.017
2,447,887.697
1.717,226,917
65,225,909
24,590,175
56,232.633
10,044,194
115,075
118,112,013
9,622,907
223.408,359
3.626.290
-932,552
23,357,903
83.512.500
28,029,083
17,215.106
982.041
139.329.929
3.313.172
-2.394.441
3,997.667
22.879.428
10,736.365
24.765.902
3.288,546
14,847
7,830,094
7,926,808
891,578
459.131,651
19.730.214
12,844,493
169,850,095
193,246,373
75.889.032
567.288
25.354.585
1,798,804,234
4.448.341
1.075.913
•732
2.018.824
66.081
534.544
583.353
423.522.976
2.596.130
425.125.323
443,541,558
442,549.139
309.934.945
103.401,892
35,756.298
50,590.066
1.003,008
896,944
682,753
44,198
285,593
518,007
•5,342
101,727
37,478
177,590
35,962
10,110
18,023
149,318
47,198
53,100
3.840
55.136
4,543
11,359
49,226
47,231
50,160
176,595
24,551
•9
8,553
118,809
17,381
1.003,008
149.585
100.208
975.512
715.214
801.007
•1.115
223.428
953.619
53.461
22.219
26,392
2,138
2,181
953,573
24,784
953,723
965,708
956,659
913,426
97,111
557,798
395,771
59 919 781
38,186.246
2.336.524
1.004,679
Dividends..
2,085.836
State income tax refunds
294 906
Alimony received
•14413
Business or profession:
Net income
2.463.018
Net loss
225.594
Sales of capital assets:
8,434,804
Net loss in AG!
42,202
Sales of property other than capital assets
5,920
247,545
Taxable pensions and annuities
Rent and royalty
Net income „
1,910,288
640.450
395,112
Farm rental income less loss
45,474
3.531,862
Estate and trust net income less loss . . ...
325.230
-53.095
140.715
Taxable social security benefits
407.176
Other income less loss
441,243
717,550
Payments to a Keogh plan
33.732
•22
Deduction for self-employment tax
75.014
151,669
Medical savings account deduction
55.007
Total itemized deductions
11.517.440
Itemized deductions limitation
592,409
Medical and dental expenses deduction
385,757
4,267,110
Interest paid deduction ...
4,497,190
Contnbutions deduction
2,038.591
•2.911
Total miscellaneous deductions .'
918,290
45,061,796
143,770
Child care aedit
Foreign tax credit
Earned income credit used to offset income
tax before credits
8.515
106.760
Minimum tax credit
11.215
9,062
11.200.287
Alternative minimum tax,
121.225
Total income tax
11.321,823
11.688,718
11.500,492
Income tax withheld
Estimated tax payments
Overpayment refunded
Tax due at time of filing
6,961,961
3,305,655
872,594
1,555,527
Footnotes at end of table.
Basic Tables 1997
67
Table 2.2 -- Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status-Continued
(All figures are estimates based on samples-money amounts are tn thousands of dollars)
Returns of heads
Returns of
Returns of
of households
surviving spouses
single persons
Item
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted gross income less deficit
2.469.904
125.167.244
33,056
2,218.313
8,905.007
494.990.697
Salaries and wages
2.283.442
1.708,593
73,944
101.023.117
2.009.086
662.853
30,420
30,557
7,145
1.022.506
107,743
17,194
6.806.334
6.995.206
928.009
307.613.231
Taxable interest
26.748.204
Tax-exempt interest
12.903,291
Dividends
652,279
1.866.102
20,843
141,632
3.658.752
24.526.292
State income tax refunds.
1,252.556
771.085
17,404
16,325
3.696.614
2,159,554
Alimony received
77.609
1.402.298
90.142
1,693,388
Business or profession:
Net income
239.192
4.845.705
8,597
119,721
810,761
18,779,359
Net loss
96.627
582.732
•2.634
•7,083
313,598
1,756,791
Sales of capital assets:
Net gain in AGI
433.685
103,189
22,180
5.422,257
193,014
9,425
16,401
1,372
1,230
140,210
4,104
-3.859
2,441,596
644,862
176.669
53,195,601
Net loss in AGI
1,366,828
Sales of property other ttian capital assets
-134,598
Taxable IRA distributions ■.
98,471
304,867
1,118,191
4.493,123
■1,238
13,242
•7.314
331,311
594.286
1.811,274
6,134,989
Taxable pensions and annuities
25,832,280
Rent and royalty
Net income ,
121,358
185,317
966.351
1,217,508
1,613
529
66.963
16,146
654.575
676.575
5854,450
Net loss
4,103,931
Farm rental income less loss
4,010
20,627
•3
•170
58,188
681,504
Partnerstiip and S Corporation net income less loss
96,632
2,998,500
3,849
104,648
713,735
18,698,485
Estate and trust net income less loss
8,590
349,553
•254
•22,685
122,668
3,012.315
Farm net income less loss
9,778
-32,015
•43
■143
94,021
-465,490
Unemployment compensation
104,565
291,477
376,090
1,115,865
Taxable social security benefits
63,770
374,429
6.423
99,751
1,193,377
8,247,040
Other income less loss
110.733
403,745
•824
■21,615
442,906
2,250.477
Total statutory adjustments
382,923
1.400.073
5.739
19.384
1,519,452
5,425.111
IRA payments
94,619
147,574
•3
■6
481,499
821,129
Payments to a Keogh plan
■4.249
■2,133
Deduction for self-employment tax
23,506
162,534
•1.140
■7.918
135,933
1,227,369 •
Moving expenses adjustment
230,106
281,323
5.498
7.830
872,320
1,204,254
Medical savings account deduction
9.218
2.469.904
78,706
418,134
16,891
32.040,208
380.875
1.215.080
•1.199
33.066
2.108
•4,792
•2.082
510.916
12.245
•9.684
69,241
8,905,007
462,982
1,637,025
90,658
Total itemized deductions
117,609,956
Itemized deductions limitation
2,547,727
Medical and dental expenses deduction
14.828,509
Taxes paid deduction
2.451.253
9.626,056
33,066
163.409
8,577,144
36.711.388
Interest paid deduction
2.128,259
14.783,013
24,626
201,813
6,088,395
37,870,809
Contnbutions deduction
2,203.362
3,721,139
31,833
68,645
7,276,870
17,474,554
Casualty or theft loss deduction
•10,855
•75,152
t
t
18,524
318,033
Total miscellaneous deductions
821,573
2,305,014
572,285
351.698
3.000,643
79,375,474
315,576
166.478
9,652
30,590
6,477
•4,159
79,409
1,484,567
1,259
•596
2,628,020
8,287.503
486.380
18,728
■2,338
12,954,289
Taxable income
359,498,058
Total tax credits i
742,748
Child care credit
9,101
Credit for the elderly or disabled
■465
Foreign tax credit
42,101
30.428
2,158
315
372,566
458,688
Earned income credit used to offset income
tax before credits
215,198
3,860
2,778
99,285
7,170
7,464
■4
•160
■5
■126
27,685
17,874
36,157
11.333
Minimum tax credit
83.387
General business credit
95,604
Empowerment zone employment credit
.
Income tax after credits
2,175.153
15,725,541
30,589
326,604
8.269,199
82.165 184
Alternative minimum tax
34.281
303,863
■247
■1,263
91,223
716.292
Total income tax
2,176,621
16,029,504
30,589
327,867
8,272,940
82.884.344
Total tax liability
2,218,249
16.653.291
31.827
345,827
8,393.961
85.793.157
Total tax payments
2,401,824
19.667.974
32,104
345,173
8.333.885
90.290.048
Income lax withheld
2,305,339
178,116
16.449.999
2.580,570
30,772
6,361
246.135
83.574
7.311,941
1.598,035
60.653.939
Estimated tax payments
24.167.966
Overpayment refunded
2,007.550
4,644,618
22,431
42,524
5.802,686
11.011.250
Tax due at time of filing
402,680
1,704,843
7,452
56.574
2.353.594
10.080,641
• Estimate should be used with caution due to 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 appropriate totals.
NOTE: Detail may not add to totals because of rounding.
68
Individual Returns 1997
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 adjusted gross income
Number of
returns
Number of
exemptions
exemptions
for
taxpayers
Total
Number of
returns
Number of
exemptions
Adjusted gross
income less deficit
Total income lax
Number of returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
All returns, total
122,421,991
241,279,259
160,309,748
44 749 ?64
80,969,511
3,552,603
2,287.013,194
-11.807.730
30,014,070
6,430
316 7'\t 77R
Under $5,000 . .
14,854,586
11,726,602
8,173,999
2,132,321
56,580
$5,000 under $10.000
13,414,246
17,999,579
12,274,275
3,557,081
5,725.304
27.088.306
13,560
7,267
$10,000 under $15,000
13,174,126
22,556,372
15,234,254
4,362,863
7,322.109
54.685,232
273,593
80,372
$15,000 under $20,000
11,393,805
21,313,924
14,234,696
4,112,637
7.079.228
71,908,023
747,762
395,819
$20,000 under $25,000
9,944,746
19.120,685
12,925,901
3,423,553
5.194.785
76.576,910
2,052.450
2,000,373
$25,000 under $30,000
8,064,922
15,597,685
10,760,485
2,747,135
4.837.200
75,503,009
2,600,034
4,281,939
$30,000 under $35,000
6,948,723
14,796.021
9,849.779
2,658,011
4.945.242
86,268,718
2,625,368
5,917,127
$35,000 under $40,000
6,018,020
13.564.904
9,083,580
2,467,946
4.481.223
92,378,559
2,451,119
7,202,196
$40,000 under $45,000
5,355.241
12.840.254
8,402,274
2,381,010
4,437.980
101,077,376
2,363,737
8.303,101
$45,000 under $50,000
4,432,616
11,009,148
7.166.897
2,046,875
3,842,252
97,247,275
'
2,034.451
8,621,141
$50,000 under $55,000
3,984,414
10,433,896
6.724,453
1,970,949
3,709,433
103,336,730
1.970,365
9,640,702
$55,000 under $60,000
3,472,391
9,437,476
5,107,821
1,765.158
3,329,655
101,487,612
1,758,915
9,778,232
$60,000 under $75,000
7,723,435
21,641,563
14,003,504
3,946,103
7,537,958
264,339,576
3,942,539
28,407,677
$75,000 under $100,000
6,454,920
18,540,204
11,984,504
3,408,308
6.555,700
292,291,371
3,405.570
38,005,702
$100,000 under $200,000 .
5.377,899
15,435,577
10,011,473
2,833.375
5.424,104
371,984,196
2,832,671
62,326,346
$200,000 under $500,000 .
1.401,734
4,111.718
2,521,801
744,644
1,489,917
213,350,485
744,344
52,350,040
$500,000 under $1,000,000
261,708
753,629
485,410
127.538
258,220
85,790,924
127,458
25,453,523
$1,000,000 or more
144,459
400,021
264,424
63,758
135,598
183,406,514
63,705
53,905,640
Taxable returns, total
93,471,200
182,627,070
128,231,051
30,014,070
54,396,019
2,121,680,431
30,014,070
316 733 778
Nontaxable returns, total
28,950,792
58,652,189
32,078,698
14,735,194
26,573,491
165,332,763
Exemptions for dependents-continued
Exemptions for ctiildren at home
Exemptions for children away from home
Size of adjusted gross income
Number
of
Number
of
Adjusted
gross income
Total income tax
Number
of
Number
of
Adjusted
gross income
Total income tax
Number of
Amount
Number of
Amount
returns
exemptions
less deficit
returns
returns
exemptions
less deficit
returns
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(15)
(17)
(18)
All returns, total
41,866,198
74,488,886
2,180,203,775
27,921,643
303,463,618
52,076
895,237
17,131
1,212,566
26,393
53,182,351
-811,073
824,759
57
8,201,844
2,027
Under $5,000
2,002,974
3,291,054
-10,973,772
6,318
$5,000 under $10.000
3.275,190
5,280,080
24,911,709
12,315
7,001
13,412
19,734
107,995
1,237
188
$10,000 under $15,000
4,009,795
6.674,900
50,256,237
151,061
47,310
49,031
72,571
632,099
16,250
6,525
$15,000 under $20.000
3.802.328
6,326,509
66,418,995
548,174
244,096
36,018
54,074
646,373
30,412
28,218
$20,000 under $25,000
3,109,691
5,447,443
69,762,205
1,771,619
1,535,034
52,302
74,348
1,160,227
49,952
66,160
$25,000 under $30.000
2,506,091
4,336,341
68,921,821
2,360.178
3,801,648
77,485
117,103
2.124.885
77,485
175,548
$30,000 under $35.000
2,421,026
4,406,848
78,564,840
2.390.014
5,277,271
89,781
106,704
2.943.843
89,349
246,558
$35,000 under $40,000 . ,,
2,299,990
4,109.723
86,125,454
2.283.507
6.608,888
55,875
79,502
2.092.058
55,875
194,461
$40,000 under $45,000 .
2,213,075
4,060,684
93,950,857
2,199.007
7,595,954
60,181
71,554
2,566,025
60,181
254,590
$45,000 under $50,000
1,932,968
3,539,754
91,844,791
1,920,545
8,031,752
57,549
70,882
2.746.097
57,548
331,959
$50,000 under $55,000
1,876,495
3,465,827
98,411,380
1,875.913
9.052.555
51,263
53,751
2,688,493
51,262
320,480
$55,000 under $60,000
1,691,230
3,110,454
97,222,411
1.684.986
9.300.834
46,090
51,481
2,675,359
45,090
306,948
$60,000 under $75.000
3,799,234
7,235.352
254,534,409
3.795,559
27,078,477
103,692
151,559
6.813,562
103.692
855,181
$75,000 under $100.000
3,274,742
6,227,207
280,932,712
3,272,005
36,386,047
95,635
129.334
8,264,667
95.535
1,235,973
$100,000 under $200,000
2,741.800
5.153,942
359,890,074
2,741,177
60,155,384
70,045
94.655
9,430,917
70.000
1,705,101
$200,000 under $500,000
722,944
1.429,633
207,629,575
722,654
50,910.176
15,191
23.546
4,351,105
16.184
1,098.442
$500,000 under $1,000,000
124,280
260,576
83,654,182
124,204
24.817,852
2.640
3.842
1,576,412
2.638
498.093
$1,000,000 or more
62,348
132,461
178,135,876
62,299
52,450,133
918
1,332
3,073,307
915
875.192
Taxable returns, total
27.921,643
49,915,873
2,022,291,178
27,921,643
303,463,618
824,759
1,097,514
53,024,970
824,759
8,201,844
Nontaxable returns, total
13,944,555
24,573,014
157,912,598
70,478
115,052
157,381
Footnotes at end of table
Basic Tables 1997
69
Table 2.3--AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross
Income-Continued
(All figures are estimates based on samples-money amounts are in ttnousands of dollars)
Ex
emptions for dependents-continued
Exemptions for parents
Exemptions for other dependents
Size of adjusted gross income
Number
of
Number
of
Adjusted
gross income
Total income lax
Number
of
Number
of
Adjusted
gross income
Total income tax
Number of
Amount
Number of
Amount
returns
exemptions
less deficit
returns
returns
exemptions
less deficit
returns
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
1,752,494
2,079,823
81,619,706
1.406,263
9,728,562
2,338,461
3,188,235
66,904,668
1,258,440
5,567,637
Under $5,000
37.991
42.953
■506,813
53
2,473
151 048
192,203
135.226
15
255
$5,000 under $10,000
85,776
90.174
640,532
9
79
256,840
335,317
1,976,228
$10,000 under $15,000
134.790
155.954
1,671,752
46,689
9,228
336,278
418,684
4,211,742
69,076
17,906
$15,000 under $20,000
176,384
202,952
3,086,744
95,935
71.101
367,943
495,693
6.510.515
105,053
73,295
$20,000 under $25,000
212,260
260,787
4,720,431
165.919
202.858
298,737
412,208
6.661.244
176,442
176,050
$25,000 under $30,000
141,621
158,863
3,880,524
137,299
237.495
158,845
224,893
4.300.024
146,911
236,743
$30,000 under $35,000
163,906
208,616
5,326,405
162.707
334.816
175,387
224,075
5.677.604
175,044
407.359
$35,000 under $40,000
102,905
118,843
3,810.316
101.600
299,628
127,785
173,155
4,784.505
126,656
379,025
$40,000 under $45,000
116,993
134.214
4.997,131
1 16.584
424.983
112,678
171,429
4,749.821
109,482
391,885
$45,000 under $50,000
91,064
106.710
4.322,489
90.721
351.304
67,937
124,906
3,208,210
54.783
269.071
$50,000 under $55,000
69,189
97,018
3,502,828
69.189
337,620
47,204
82.836
2,466,644
47.204
255.944
$55,000 under $60,000
56,681
58,919
3,286,390
56,681
309,939
55,938
108,801
3,225,253
55.938
279.261
$60,000 under $75,000
128,090
156.418
8,698,055
128,090
940,743
74,374
94.629
4,947,034
74.374
513.074
$75,000 under $100,000
108,735
132.806
9,401,905
108,734
1,092.795
57,455
66,353
4,937,748
57.465
666.906
$100,000 under $200,000
99,433
122,780
12,649,531
99,393
1.976,371
41,186
52,726
5,296,911
41,184
880,284
$200,000 under $500,000
22,815
27,605
6,282,676
22,804
1.485,567
7,732
9,034
2,099,229
7,730
515,914
$500,000 under $1,000,000
2,743
2,953
1,774,893
2,740
528,841
623
749
462,372
620
139.516
$1,000,000 or more
1,120
1,259
3,973,916
1 117
1.122,719
452
546
1,254,359
451
364,141
Taxable returns, total.....
1,406,263
1,677,342
77,614,077
1,406,263
9,728,562
1 258 440
1,705,291
53,524,364
1,258,440
5,567,637
Nontaxable returns, total
346,231
402,481
4,005,628
1,080,012
1,482,944
13,380,304
' Estimate should be used wil
NOTE: Detail may not add to
ith caution because of the small number of returns on which it is based.
totals because of rounding
70
Individual Returns 1997
Table 2.4-AII Returns: Exemptions by Type and Number of Exemptions, by Marital Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Marital status
Number
of
returns
Number
of
exemptions
exemptions
for taxpayers
Exemptions for dependents
Total
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
(3)
(4)
(5)
(6)
(7)
(B)
All returns, total
Joint returns of married persons
Separate returns of married
persons, total:
Spouse filing
Spouse not filing
Returns of fieads of household
Returns of surviving spouses
Returns of single persons
122,421,991
49,165,907
2,620.881
2,593,470
27,410
16,855,280
61,418
53,718,505
241,279,259
151,332,703
3,657,351
3,592,346
65,005
41,560,004
159,192
44,570,009
160,309,748
98,315,525
2,643,931
2,589,110
54.821
16,855,280
61.418
42.433.594
44,749,264
26.948.448
660.734
655.058
•5.676
15,488,187
61.418
1,590.477
80,969,511
53,017.178
1,013,420
1,003,236
•10,184
24.704,724
97.774
2.136.414
2,287,013,194
1,881.195.423
22,705.353
22.395.642
309,711
338.502,293
2.728.35Q
41,881,770
30,014,070
22,428,394
564.014
559,338
•4,676
6,145.230
41,015
835,417
316,733,778
283,098,955
3,504,343
3,458,852
•45,492
24,555,528
369,765
5,205.185
Marital status
Exemptions for dependents—continued
Exemptions for children at home
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Exemptions for children away from home
Number
of
returns
Number
of
exemptions
Adjusted
gross income
Total income tax
Number of
returns
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns, total
Joint returns of married persons
Separate returns of married
persons, total
Spouse filing
Spouse not filing
Returns of heads of household
Returns of surviving spouses
Returns of single persons
41,866,198
26.265.130
602,986
597,353
•5.633
13,980.501
61.417
956.164
74,488,886
50.800,634
915,382
905.240
•10.141
21,408.160
96.534
1.268.177
2,180,203,775
1.838,268.621
20.002.040
19.720.228
281,811
301,253,882
2,722,025
17,957.207
27,921,643
21.851.173
509.454
504.821
•4.633
5,207,050
41,014
312,952
303,463,618
276,894,652
2,994,473
2,958.114
•36.359
21.411.177
367.299
1.796.017
895,237
383.311
38.213
38.171
•42
107.849
•3
365.861
1,212,566
507.820
50.390
50.348
•42
148.607
•3
505.746
53,182,351
29.922.643
2.229.748
2.201.849
27.899
4,245,226
7,122
16.777.613
824,759
359,563
38.204
38.161
•42
78.226
•3
348.763
8,201,843
4.635.655
438,273
429,141
•9,133
532,493
•2,487
2,592.924
Marital status
Exemptions for dependents-continued
Exemptions for parents
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Exemptions for other dependents
Number
of
returns
Number
of
exemptions
Adjusted
gross income
Total income tax
Number of
returns
All returns, total
Joint returns of married persons
Separate returns of marned
persons, total:
Spouse filing ,
Spouse not filing
Returns of heads of household
Returns of surviving spouses
Returns of single persons
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
1,752,494
761,547
14.855
14.855
887.852
2,079,823
928.387
18,030
18,030
1.027,960
81,619,705
52.805.382
594.044
594.044
25,760.496
1,406,263
690,773
11.255
11.256
9.728,562
7,055,705
107,393
107,393
2,338,451
539.509
24.988
24.988
1.552.109
•1.237
220.609
3,188,235
780,338
29,618
29.618
2.119.996
•1,237
257.047
66,904,668
27,690,799
557,371
557,371
33,275,408
15.343
5.364.746
1,258,440
411.889
21,825
21,825
696,885
127.841
5,567,637
3,061,104
64,065
64,065
•Estimate should be used with caution because of the small number of returns on which it is based
NOTE Detail may not add to totals because of rounding
Basic Tables 1997
71
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income
(All figures are eslimales based on samples-money amounts are in thousands of dollars)
All returns with earned income credit
Size of adjusted
Adjusted
EIC salaries
Nontaxable earned
EIC self-e
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
0)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total
19,391,179
237,876,133
17,873,906
213,563,144
2,006,405
2,058,876
3,419,926
19,360,184
19,391,179
234,982,203
No adjusted gross income
77.300
-2,264,684
47,436
474,328
2.713
4,307
61,134
74,584
77,300
553.219
$1 under $1 ,000
356,176
585,002
217,043
889,402
279,358
527,572
185,643
879,243
•5,830
•18,474
•4,792
•1,519
86,634
91,626
93,977
77,963
356,176
585,002
284.412
$1,000 under $2,000
958.725
$2,000 under $3,000
667,174
1,662,674
603.139
1,464.924
•11,427
•18,717
102,333
185,012
667,174
1.668,653
$3,000 under $4,000
780,904
2,712,958
686.964
2,247.530
•7,528
•262
134,547
430,434
780,904
2,678,225
$4,000 under $5,000,
872.644
3,931,535
761.415
3.277.993
•16,237
•5,765
184,975
513,734
872,644
3,797,492
$5,000 under $6,000
944.690
5,188,091
857.996
4,332.370
25,348
11,431
164,455
650.824
944,690
4.994.624
$6,000 under $7.000
1.058.689
6,879,159
907.906
5.342.950
31,596
15,744
252,248
1,261,730
1,058,689
6620,425
$7,000 under $8.000
1.105.216
8,310,917
999,786
6.875.031
•15,350
•7,000
206,754
1,036.627
1,105,216
7.918,657
$8,000 under $9,000
1,106,111
9.391,384
1.000.194
7,796.407
59,347
24,025
226,872
1,179,273
1,106,111
8,999.704
$9,000 under $10,000
952,879
8.994,384
832,578
7,225,020
51,758
60,847
203,203
1.404,063
952,879
8.589.930
$10,000 under $11,000
742,463
7,805,318
675,735
6,600.177
40,568
53,890
129,774
922,224
742,463
7,576,291
$11,000 under $12,000
777,870
8,943,473
710.465
7,557,214
58,380
71,772
148,157
1.020,241
777,870
8,649,227
$12,000 under $13,000
721,559
9,002,753
683.170
8,025.416
57,151
33,748
112,446
639,924
721,559
8,699,088
$13,000 under $14,000
783.135
10,567,647
737.142
9,475,306
108,590
237,152
112,337
811,054
783,135
10,523,513
$14,000 under $15,000
785.821
11,386,075
740,554
10,105,117
112,927
104,684
132,455
992,484
785.821
11,202,284
$15,000 under $16,000
755.867
11,728,768
725,789
10.464,234
133,575
83,976
113.486
881,018
755.867
11,429,228
$16,000 under $17,000
705.122
11,637,663
667,556
10.421.268
112,920
211,689
101.838
873,707
705.122
11,506,665
$17,000 under $18,000
718,551
12.576,381
694,441
11.590,482
122,218
110,974
105.636
627.191
718.651
12,328.646
$18,000 under $19,000
736,860
13,514,500
705,399
12,550,839
143,868
168,437
97.735
720.404
736.860
13,439.680
$19,000 under $20,000.
658,698
12,851,649
639,348
12,004,509
148,725
126,835
80,688
553,951
658,598
12.685.396
$20,000 under $25,000
2,653,987
59,281.335
2,574,905
54,433,432
568,987
543,726
387,319
2,888,333
2,653,987
57,865,490
$25,000 and over
844,459
22,567.710
815,059
20,233,611
152,888
157,584
183,271
1,521.433
844,459
21,912,627
All returns
with earned income credit-continued
Size of adjusted
Total
sarned
EIC usee
to offset
Total
ncome
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 of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
returns
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Total
19,391,179
30,388,582
8,399,556
3,767,990
3,054,604
2,128,770
3,040,945
44,047
2,224,931
20.084
15,367,868
54.287
24,395,661
64,083
No adjusted gross income
77,300
84,168
$1 under $1,000
356,176
56,068
•3,161
•174
•3,161
•13,672
51,838
7.562
317,422
48,333
$1,000 under $2,000 ,
585,002
212,607
-
78.895
15,127
544,957
197,480
$2,000 under $3,000
667,174
418,558
-
102,098
22,523
604,130
396,034
$3,000 under $4,000
780,904
525,648
143.841
46,922
710.957
578,726
$4,000 under $5,000
872,644
908,837
-
165,184
66.786
789.249
842,051
$5,000 under $6,000
944,690
1,178,157
-
175,027
72.833
872,814
1,105,324
$6,000 under $7,000 , ,
1,058,689
1.633,808
60.209
1,002
-
-
257,201
153.985
982,728
1,478,821
$7,000 under $8.000
1,105,216
1.723.183
356,673
36,468
84,040
2,196
205,127
120.518
960.287
1,566,208
$8,000 under $9,000
1.106.111
1.948.246
366.615
34,064
357,387
56,729
166,670
135.656
731.449
1.778,526
$9,000 under $10.000
952.879
1.968.923
238,446
8,076
213,233
72,839
184,632
174.325
717.436
1,786,523
$10,000 under $11,000
742.463
2.125.829
30,355
7,947
-
142,269
154.822
740,340
1,963,059
$11,000 under $12,000
777.870
2.221,991
204,201
17,494
-
150,138
177,349
771.499
2,027,147
$12,000 under $13,000
721.559
1,926,400
311,514
64,445
113,939
119,542
714.137
1,742,414
$13,000 under $14,000
783.135
1.987.386
278.860
88,167
-
126,640
137,033
759.375
1.762,186
$14,000 under $15,000
785.821
1.935.220
453,046
128,689
•1,199
•85
143.033
171,017
761.346
1.635.514
$15,000 under $16,000
755.867
1,671,165
537.338
199.903
•1,199
•175
125.664
120,245
721.251
1.351,016
$16,000 under $17,000
705.122
1,384,491
506,899
258,500
•4,271
•623
117.868
126,864
677.169
999,127
$17,000 under $18,000
718.651
1,313,511
585,834
319.430
•12.951
•5,478
116.945
90.663
666.321
903.418
$18,000 under $19,000
736,860
1.212,294
653,331
416.690
93.375
12,036
106.161
62.872
589.781
732.731
$19,000 under $20,000
658,598
969,850
554,278
392.562
188.497
48,315
59.890
62.313
434.538
614.975
$20,000 under $25.000
2.653,987
2,556,257
2,450,456
1.502.547
1,371.582
1.129,560
232.728
157,666
1,150,292
896,043
$25,000 and over
844,459
325.985
808,339
291.842
723.709
787,061
31.109
8,222
96,102
25,921
Footnotes at end of table
72
Individual Returns 1997
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 no qualifying children
Size of adjusted
Adjusted
EIC salaries
Nontaxable earned
EIC self-e
mployment
EIC earned
gross income
Number of
returns
gross income
less deficit
and vi'ages
income
income
income
Number of
Amount
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
returns
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
Total
3,375,180
17,163,937
2,859,940
14,418,897
76,872
26,586
807,401
33,612
2,697,273
24,497
3,375,180
38,720
17,142,755
136,265
No adjusted gross income
38.720
-969,567
20,814
111,768
$1 under $1,000
177.933
104,577
116,911
75,225
•5,830
•4,792
69,598
66,437
177,933
146,454
$1,000 under 12,000
245,942
377,345
210,076
358,245
•4,630
•662
54,274
38,287
245,942
397,195
$2,000 under $3,000
261,038
652,215
211,224
529.291
•7,029
•539
72,192
118,402
261,038
648,233
$3,000 under $4,000
357,731
1,244,158
298,610
959.563
83.680
247.440
357.731
1,207,003
$4,000 under $5,000
383,793
1,720,957
312,765
1.288,308
105.530
334.141
358,717
383,793
1.622.449
$5,000 under $6,000
411,048
2,249,356
355,951
1,742,969
•8,306
"1,192
90.423
411.048
2.102.879
$6,000 under $7,000
375,100
2,436,532
320,377
1.865.601
■5,833
•3,200
89.337
409,624
375.100
2.278.425
$7,000 under $8,000
429,464
3,222,966
385,977
2.598,437
•4,630
•1,875
84.737
383.939
429.464
2.984.251
$8,000 under $9,000
421,204
3,577,078
383,539
2,841,711
32,385
11,347
75,081
404.0"1 1
421.204
3.257.070
$9,000 under $10,000
273,208
2,648,322
243,685
2,047,779
•8,228
•2,978
48,937
311,776
273.208
2.362,532
$10,000 under $11,000
-
$11,000 under $12,000
_
-
-
-
-
$12,000 under $13,000
-
-
-
-
$13,000 under $14.000
-
-
-
-
$14,000 under $15,000
-
-
.
-
-
-
$15,000 under $16.000
.
-
-
-
-
$16,000 under $17, 000
.
"
$17,000 under $18,000
.
_
_
_
$18,000 under $19,000..
-
.
-
-
-
$19,000 under $20,000
-
-
-
-
-
$20,000 under $25,000
-
-
-
-
$25,000 and over
-
-
-
Returns
with no qualifying children-continued
Size of adjusted
Total
sarned
EIC usee
to offset
Total
ncome
EIC used to offset
EIC refundable
gross income
incomt
'. credit
income tax b
efore 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
(31)
(32)
(33)
(34)
(35)
(35)
(37)
(38)
(39)
(40)
Total
3,375,180
631,181
996,297
78,274
657,821
145,435
630,908
121,982
2,164,410
430,926
3,146
No adjusted gross income
38.720
6,950
21.707
3,804
19,257
$1 under $1,000
177,933
9,884
•3.161
•174
•3,161
•13,672
36.038
3,377
139,970
6.333
$1,000 under $2,000
245.942
29,340
-
-
41.974
5,634
207,603
23,705
$2,000 under $3,000
261.038
48,201
67,990
12,658
197,995
35,543
$3,000 under $4,000
357.731
90,197
83.572
18,705
287,785
71,492
$4,000 under $5,000
383.793
117,097
92.277
27,350
300,398
89.748
$5,000 under $6,000
411,048
123,582
94,359
24,291
339,172
99,291
$5,000 under $7,000
375,100
85.847
60.209
1,002
81,795
17,196
299.139
67,549
$7,000 under $8,000
429,464
72.497
356.673
36,458
84,040
2,196
72,405
6,896
286.891
29,144
$8,000 under $9,000
421,204
38,742
363.021
33,802
357,387
56,729
18,043
1,255
46.973
3,685
$9,000 under $10,000
273,208
8,845
213.233
6,838
213,233
72,839
20,748
815
39.227
1,192
$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
Foolnotes al end of table
Basic Tables 1997
73
(All figures are estimates based on samples-
Tioney amounts are in thousands of dollars)
Returns with one qualifying child
Size of adjusted
Adjusted
EIC salaries
Nontaxable earned
EIC self-employment
EIC earned
gross income
Number of
returns
gross income
less deficit
and wages
income
income
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
7,870,930
102,349,460
7,373,446
92,647,725
898,472
758,399
1 114 116
6 558,682
7,870 930
99 964 806
No ad|usled gross income
9,289
-286,530
4,470
48.637
•432
•2,710
8,134
11,813
9.289
63.160
$1 under $1,000
86,819
59,111
74,918
52.757
13,138
24,891
86,819
77.648
$1 ,000 under $2,000
215.058
321,694
212,585
324,171
•12.644
•708
•8.619
•-12,434
215,058
312,445
$2,000 under $3.000
236,534
592,882
230,957
544,302
15.315
32,285
236,534
576,588
$3,000 under $4.000
225,073
781.581
200,876
658,446
•6,322
•231
35.298
133,580
225.073
792,257
$4,000 under $5,000
258,358
1,178,386
232,405
999,996
•11.956
•2,657
41 991
140,426
258.358
1 143,089
$5,000 under $6,000
282,656
1,559,265
259,981
1.346.457
•4.398
•338
41.105
175,404
282.656
1,523,199
$6,000 under $7,000
415,064
2.700.702
340,358
1.974.366
•13,844
•10,059
111,793
609.350
415,064
2,593,775
$7,000 under $8.000
403.066
3.025.742
359,895
2.505.802
•4,398
•2,409
74,641
460.987
403,066
2,970,197
$8,000 under $9,000
310.071
2.615.166
278,296
2,246,519
•8,721
•8,993
52,714
329.557
310,071
2,585,180
$9,000 under $10,000
323,918
3,081.414
286,839
2,569,276
•18,966
•50,922
59,302
415.048
323,918
3,035,246
$10,000 under $11,000
371,849
3,900,609
346,765
3,394,266
•11,681
•1,951
51,326
358.713
371.849
3,754,930
$11,000 under $12,000
382,484
4.398.336
349,226
3,683,347
•24.059
•41,302
70.525
513.474
382.484
4,238.122
$12,000 under $13,000
400,541
5.004.981
380,177
4411,710
27.499
16,561
65.390
316.132
400.541
4.744,403
$13,000 under $14,000
396.815
5.362,023
366,199
4,745,961
52.022
56,780
51.933
481.106
396.815
5.293,847
$14,000 under $15,000
359,571
5,216,821
344,295
4,770,081
67.827
67,611
40.191
336.664
359.571
5.174,356
$15,000 under $16,000
379,537
5,885.990
358,989
5,216,899
61.548
35,312
50.563
434.325
379.537
5.685.536
$16,000 under $17 000
376 508
6 206 074
361 135
5 693 665
54 938
60 971
40 501
310 805
376 608
6 065 441
$17,000 under $18.000
361,482
6.331,625
357,322
5,914,735
57.320
22,804
34,471
139.614
361 .482
6.077,153
$18,000 under $19.000
365.910
6,767,431
344,285
6.105,806
81,093
50,264
55,558
432,610
355,910
6,598,681
$19,000 under $20,000
324,507
6,331,221
322,360
6,094,237
93,088
71,850
28,429
72,200
324,507
6,238,287
$20,000 under $25,000
1,254,772
28,234,169
1,244,127
26,572,721
279,037
230,527
147,660
697,555
1,254,772
27,500,803
$25,000 and over
121,046
3,070,767
116,982
2,772,567
■5,579
•3.430
15,421
143,468
121,045
2,919,465
Return;
with one qualifying child-continued
Size of adjusted
Total
earned
EIC usee
to offset
Total income
EIC used to offset
EIC refundable
gross income
incom
e credit
income tax b
efore 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
7,870,930
11,421,749
10,847
4,146,667
2,058,008
1,561,077
1,305,267
1,059,435
7,436
840,204
4,204
6,121,693
7,439
8,523,537
6.644
No adjusted gross income
9,289
$1 under $1,000
86,819
22,252
•11,901
•3,704
86,819
18.548
$1,000 under $2,000
215,058
103,235
•7,382
•1.279
215,058
101.957
$2,000 under $3,000
236,534
1 94 524
20 480
5 152
236 534
1 89 372
$3 000 under $4 000
225 073
265 068
42 338
20 479
225 072
244,589
360 201
$4,000 under $5.000
258 358
383 327
41,443
44,673
23 126
258 358
$5,000 under $6,000 .
282,656
512,808
29.160
282.656
483,649
$6,000 under $7.000
415,064
858,840
113,680
95.387
415.064
763,453
$7,000 under $8.000
403 066
870 816
90 371
77 342
400 711
793 474
$8,000 under $9000
310,071
676.230
54,716
50,614
309.639
625,616
$9,000 under $10.000
323,918
700.592
•22,777
•1,079
-
63,881
68,507
322.456
631,106
$10,000 under $11,000
371,849
812.539
•25,995
•6,234
-
55,137
61,068
371.805
745,236
$11,000 under $12,000
382,484
818.548
195,453
14,856
-
72,287
84,660
377.692
719,033
$12,000 under $13,000
400,541
825,347
295,235
61,225
64,324
62,923
393.444
701,199
$13,000 under $14,000
396,815
757.392
258,443
83,073
67,728
71,117
374.174
603,201
$14,000 under $15,000
359,571
628,409
261,551
111,876
•1,199
•85
55,682
53,459
337,334
463,074
$15,000 under $16,000
379,537
608,437
340,519
153,549
.
68,590
47,255
350,420
407.633
$16,000 under $17,000
376,508
541,066
365,995
205,244
•4 271
•623
43 726
33,511
353,247
302,311
$17,000 under $18,000
361,482
466,999
345,030
236,144
•12,943
•5,461
43,016
18,340
334,402
212,514
$18,000 under $19,000
365,910
400,382
355,787
288,860
93,375
12,036
52,876
20,121
230,747
91,400
$19,000 under $20,000,
324,507
307,884
313,857
265,600
188,496
48.315
12,812
4,228
125.598
38,056
$20,000 under $25,000
1,264,772
648,592
1,246,167
522,826
1,140,945
1,036,213
23,955
4,568
111.823
21,198
$25,000 and over
121,046
7513
119,847
7,440
119,847
202,533
-
•1,199
•73
Footnotes at end of table
74
Individual Returns 1997
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 witfi two or more 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
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
8,145.068
118,362,736
7,640,520
106,496,522
1,031,061
1,273,890
1,498,408
10,104,229
8,145,068
117,874,642
No adjusted gross income
29,292
-1,008,586
22,152
313,923
•2,281
•1,597
19.388
38,274
29,292
353.794
$1 under$1,000
91,424
53,355
87,529
57,660
•3,899
•2,649
91,424
60.310
$1,000 under $2,000
124,002
190,362
104,910
196.827
•1,199
•149
28,733
52.109
124,002
249.085
$2,000 under $3,000
169,602
417,577
160,958
391,331
•4,398
-18.178
14,827
34.324
169.602
443.833
$3,000 under $4,000
198,100
687,219
187.478
629.521
•1,206
•31
15,570
49.413
198.100
678,965
$4,000 under $5,000
230,493
1.032.192
216,243
989,689
•4,280
•3.098
37,453
39.167
230.493
1,031,954
$5,000 under $6.000
250,986
1.369.471
242,053
1,242,944
•12,644
•9.900
32,928
115.703
250.986
1,368,547
$6,000 under $7.000
268,525
272,685
1.741.925
2.062.209
247,171
253,913
1,502,983
1.769.792
•11,919
•6.322
•2.486
•2.715
51.118
47,376
242.756
191.701
268.525
272.685
1,748.225
$7,000 under $8.000
1.964.209
$8,000 under $9.000
374,837
3.199,140
338,359
2,708.176
•18.241
•3.685
99,077
445.594
374.837
3.157.455
$9,000 under $10.000
355.753
3,364,649
302,055
2,607.966
•24.553
•6.947
94,964
677.240
355.753
3.292,152
$10,000 under $11,000
370.615
3,904.709
328,970
3.205.911
28,887
51.940
78,449
563.511
370,615
3,821,361
$11,000 under $12,000
395,386
4,545.137
361.239
3,873.867
34,321
30.470
77,531
506.768
395,386
4,411,105
$12,000 under $13,000
321,019
3.997.771
302.992
3.613,707
29,652
17.187
47,056
323.792
321,019
3,954,686
$13,000 under $14,000
386,320
5,205,624
370,942
4.729,346
56,568
170.372
60,404
329.948
386,320
5,229,666
$14,000 under $15,000
426,250
6,169,254
396,259
5,335,035
45,099
37.073
92,265
655.820
426,250
6,027,928
$15,000 under $16,000
376,329
5,842,778
366,800
5,247,335
72,028
48.664
62.923
446.593
376,329
5,742.693
$16,000 under $17,000
328,614
5,431,588
306,421
4,727,603
57,981
150.718
61.337
562.903
328.614
5,441.223
$17,000 under $18,000
357,169
6,244,766
337,119
5,675,747
64,899
88.170
71.165
487.577
357.169
6.251.493
$18,000 under $19,000
370,950
6,847,069
361,114
6,445,033
62,775
108.173
42.177
287.794
370.950
6.840.999
$19,000 under $20,000
334,091
6,520,428
316,988
5,910,372
55,637
54.985
52.259
481.752
334.091
6.447.109
$20,000 under $25,000
1,389,215
31,047,166
1,330,778
27,860,711
289,951
313.199
239.659
2.190.777
1.389.215
30.364,687
$25,000 and over
723,413
19,496,944
698,076
17,461,044
146,210
154.154
167,850
1.377,964
723,413
18.993,182
Returns with
wo or more qualifying children-continued
Size of adjusted
Total
3arned
EIC usee
to offset
Total
ncome
EIC used to offset
EIC refundable
gross income
incom
; credit
income tax b
efore 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
8,145,068
18,335,652
3,256,591
1,631,708
835,706
678,068
1,350,602
1,262,745
7,081,766
15,441,198
No adjusted gross income
29.292
66,370
14,905
12,076
27,591
54,294
$1 under $1.000
91.424
23,932
.
•3.899
•480
90,632
23,452
$1,000 under $2.000
124.002
80,032
.
29.538
8,214
122,295
71,818
$2,000 under $3000
169,602
198,100
230,493
250,986
175,833
270,383
408,413
541,767
-
■13.627
17.931
31.464
35.996
•4,713
7,738
16,311
19.382
169,602
198,100
230,493
250,986
171,120
$3,000 under 14,000
262.645
$4,000 under $5.000
392,102
$5,000 under $6.000
522,385
$6,000 under $7.000
268,525
689,121
61.726
41.401
268.525
647,720
$7,000 under $8,000
272.685
374,837
779,870
1,233,275
•3,593
•262
42.350
93.912
36.280
83.788
272.685
374.837
743,591
$8,000 under $9,000
1.149,225
$9,000 under $10.000
355,753
1,259,386
•2,436
•158
100.003
105,003
355.753
1,154,225
$10,000 under $11. 000
370,615
1,313,290
•4,360
•1,713
-
87.132
93,755
358.535
1,217.823
$11,000 under $12. 000
395,386
1,403,443
•8,738
•2,639
-
77,851
92,689
393.806
1.308.115
$12,000 under $13.000
321,019
1,101,053
•16,279
•3,220
-
49,615
56,618
320.693
1.041.214
$13,000 under $14,000
386.320
1,229,995
•20,418
•5,093
58,912
65,916
385.201
1.158.985
$14,000 under $15,000.
426.250
1,306,811
191,495
16,813
86,351
117,558
424.012
1.172.440
$15,000 under $16,000
376.329
1,062,728
195,819
46,354
•1,199
•175
57,074
72,991
370.831
943.383
$16,000 under $17,000
328.614
843,424
140,904
53,256
74,142
93,353
323.922
696,816
$17,000 under $18,000
357.169
846.512
240,804
83.285
•8
•17
73,929
72,323
331.920
690.904
$18,000 under $19,000,, .
370.950
811.912
297.644
127.830
-
53,285
42,752
359.034
641.331
$19,000 under $20,000
334.091
661.966
240,421
126.961
•1
47,078
58,085
308.940
476,919
$20,000 under $25.000
1.389.215
1,907.664
1,204.289
879,721
230,637
93.347
208,773
153,098
1,038.469
874.846
$25 000 and over
723,413
318,472
688,492
284,402
603,861
584.528
31,109
8,222
94.902
25.848
■Estimate should be used with caution because of the small number of returns on which i
" Data combined to avoid disclosure of information for specific taxpayers-
NOTE Detail may not add to totals because of rounding
Basic Tables 1997
75
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Basic Tables 1997
87
Table 3.4-Returns with Modified Taxable Income: Tax Classified by Both the IVIarginal Rate and Each Rate
at Which Tax Was Computed
{All figures are eslimales based on samples-money amounls are in thousands of dollar
s)
Tax rale classes
Classified by tfie highest marginal rate at which tax was computed
Number of
returns
Adjusted
gross income
less deficit
(Vlodified taxable income
At marginal rate
Tax generated
At marginal rale
Income tax after credits
As a percentage of
Adjusted
gross income
Modified
taxable income
All returns
All tax rates
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent -
28 percent (capital gains).
31 percent
36 percent
39.6 percent
Form 8615
Joint returns and returns
of survlvlna spouses
All tax rates
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent ■.
28 percent (capital gains)
31 percent
36 percent
39 6 percent
Form 8615
Separate returns of
married persons
All tax rates i
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent
28 percent (capital gains)
31 percent
36 percent
39 6 percent
Form8615
Returns of heads
of households
All tax rates
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent
26 percent (capital gains)
31 percent
36 percent
39 6 percent
Form 8615
Returns of single persons
All tax rates
10 percent
15 percent (Form 8814)
15 percent
20 percent
25 percent
28 percent
28 percent (capital gains)
31 percent
36 percent
39 6 percent
Form 8615
(1)
J2L
J3L
JiL
ja.
JSL
JD-
JSL
99,217,292
506,115
13.927
68,703,363
897,974
37,749
20,125,622
3.695.872
2,868,200
1.169,742
691,359
507,367
43,515,577
155,271
7,027
25,743,008
515,262
27,490
11,381,599
2,509,495
1.657,949
928,047
590,431
2,287,343
•7,021
t
1,364,774
11,133
t
694,826
55,298
102,654
30,046
21,536
t
11,014,994
20,433
•6,890
9,755,629
40,738
•715
994,101
106,803
44,561
32,328
12,795
42,399,377
323.390
t
31,839,952
330.841
9,491
7,055,096
1,024,276
1,063,037
179.322
66,596
507,367
4,868,199,362
7,354,401
-21,054
1,754,291,826
106,168.591
5,139,670
1,343,619,282
320,060,814
394,983,806
291,682,151
641,810,735
3,109,139
3,304,812,528
4,049,506
-87,725
984,870,246
74,787,378
3,949.781
934,616.453
248,375,301
271,431,497
239,748,194
543,071,897
91,354,525
•133,899
t
26,243,372
1,937,171
r
28,418,597
3,302,765
8,025,771
4,255,201
18,964,397
t
334,534,651
466,534
•72,175
236,296,458
3,767,560
•149,955
61,925.594
7,681,698
6,578,958
7,232,828
10,362,893
1,137,497,657
2,704,462
t
506,891,750
25,676.483
959,135
318,658,638
60,701,050
108,947,580
40,445,929
69,411,548
3,109,139
3,429,576,155
1,822,520
10,417
939,404,002
82,106,281
4,119,307
996,563,003
248,694,887
321,551,623
249.769,269
580,861,776
2,673,050
2,376,104,562
967,990
4,538
526.703,146
58,173,746
3,152,281
580,974,125
191,214,615
218,526,315
204,721.548
491,666,257
67,955,412
•13,198
t
15,043,469
1,442,830
t
21,502,897
2,632,737
6,565,295
3.636,992
17,045,926
t
183,320,652
80,629
•5,873
107,539,087
2,927,128
•135,985
45,817,189
5,910.333
5,300,228
6.186.994
9.417,205
802.195,529
760.703
t
290.118,300
19,562,576
758.974
250.268,792
48,937,201
91,159,785
35,223.754
62.732,388
2,673,050
1,653,463,053
1,821.147
10,417
925,337,331
37,950,321
931,245
269,959,959
17,995.548
55,728,162
50,629,474
290,762,893
2,336,555
1,061,734,521
966,623
4,538
518,611,906
27,045,080
666,134
182,702,693
12,959,759
34,176,185
40,564,346
244,037,257
34,761,478
•13,198
, t
14,872,166
919,749
t
6,842,119
341,582
1,064,827
805,780
9.886,238
t
127,444,666
80,629
•5,873
106,972,777
1,306,575
•62,120
11,602,100
376,914
991.707
1,297,416
4,748,554
429,522,387
760,697
t
284,880,482
8,678,917
187,171
68.813.047
4,317,293
19.495.444
7.961,932
32.090.843
2.336.555
738,816,216
182,339
1,566
140,896,164
15,649.877
820,993
189,013,768
50,498,743
77,515,492
68,609,227
194,949,710
678,337
531,708,220
96,874
683
79,056,569
11,179,383
624,844
129,087,058
38804,021
52,341,881
55,866.072
164,650,836
15,623,648
•1,319
t
2,270,136
298,266
t
4,149,113
554,830
1,577,892
994,959
5,761,852
t
32,590,675
8,066
•883
16,104,774
525,631
•29,276
8,522,231
1,158848
1,292,321
1,724,327
3,224,318
158,893,672
76,080
t
43,464,685
3,646,597
151,592
47,255,366
9,981.044
22,303,398
10,023,869
21,312,705
678,337
378,712,678
182,115
1,566
138,800,600
7,590,064
232,811
75,588,789
5,038,753
17,275,730
18,226,611
115,142,106
633,533
260,086,703
96,662
683
77,791,786
5,409,016
166,533
51,156.754
3,628,733
10,594.617
14.603.165
96,638.754
8,966,613
1,320
t
2,230,825
183,950
t
1,915,793
95,643
330,096
290,081
3,914,950
t
22,340,758
8,063
•883
16,045,917
261,315
•15,530
3,248,588
105,536
307,429
467,070
1,880,427
87,318,605
76.070
T
42,732,072
1,735,783
46,793
19.267.653
1,208,842
6,043 588
2,866.296
12,707,974
633,533
727,274,473
177,181
785
135,190,939
15,524,206
814,087
188.365,274
50,212,031
76,887,208
67,804,437
191,633,734
664,593
525,326,904
93,533
360
77,139,566
11,083,127
618,928
126,627,472
38,560,947
51,881,581
55,253,242
162,068,147
15,352,208
•1,319
t
2,242,921
296,072
t
4,137,376
550,189
1,561,885
992,626
5,554,921
t
28,989,345
7,439
•424
12,690,726
522,188
•29,276
8,436,230
1,151,634
1,287,805
1,690,716
3,172,906
157,606,017
74,890
t
43,117,726
3,622,818
150,986
47,164,195
9,949,261
22,155935
9,867,852
20,837,761
664,593
14.9
2.4
(X)
77
14 5
158
140
157
195
23 2
299
21 4
15.9
23
(X)
7.8
148
157
138
155
19 1
230
298
16.8
10
(X)
85
153
(X)
146
167
195
233
29 3
(X)
8.7
1 6
06
54
139
19,5
13,6
150
196
234
30 6
(X)
13.9
28
(X)
85
14 1
157
148
16 4
20 3
24 4
30
21 4
21.2
9.7
7 5
14 4
189
198
169
20 2
23 9
27 1
33
24 9
22.1
97
79
146
19 1
196
189
20 2
23 7
27
33
22.6
100
(X)
149
20 5
(X)
192
• 20 9
23 8
27 3
32 5
(X)
15.8
92
7 2
11 8
178
21 5
184
19 5
24 3
27 3
33 7
(X)
196
98
(X)
149
185
199
188
20 3
24 3
28
33 2
24 9
(X) Percentage not computed
t Data deleted to avoid disclosure of information for speciHc taxpayers. Deleted data are included in appropriate totals.
• 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.
88
Individual Returns 1997
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)
N
jmber of
Tax generated at specific rate
returns witfi
modified
Taxable
income
Modified
taxable
Tax
generated
10 percent
15 percent (from Form 8814)
Size of adjusted gross incomt
Number
Income
Tax
Number
Income
Tax
taxable
income
at all rates
of
taxed
generated
of
taxed
generated
income
returns
at rale
at rate
returns
at rate
at rate
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total
99,217,292
3,429,108,873
3,429,576,155
738,816,216
80.955
6,907,742
474,378
17,771,867
132.968
1,777,462
13,302
244,568
1,811
175,713
2.002
26,450
302
Under $2,000 .
1,320,795
550,086
552,097
$2,000 under $4,000
1 ,462,006
1.334.502
1,342,755
225.599
354,219
233.410
23,339
$4,000 under $6,000
1,940,430
2.363,558
2,364,259
359.078
224.497
204.071
20,424
•1,237
•799
•120
$6,000 under $8,000
2.327,305
4,141,287
4.141,430
533.772
131.099
174.280
17,437
$8,000 under $10,000 .
3,374,586
8,519,632
8.522,183
1,283.435
235,750
309.151
30.928
•2,868
•2,252
■339
$10,000 under $12,000
3,321.652
13,209,002
13,211,091
1.984.361
200.058
289.812
28,988
•3,161
•2,055
•310
$12,000 under $14,000
3.804.323
18.093.142
18,094,010
2.711.165
214.957
274.589
27,473
•2,364
•825
•125
$14,000 under $16.000
4.431.225
24.805.350
24,805,705
3.711.104
279.453
414.642
41,465
$16,000 under $18.000
4.055,904
28.052.935
28,054.602
4.188.020
270,962
418.672
41,873
" •I, 122
•1,452
■218
$18,000 under $20,000
4,171.275
35.794.219
35,799,855
5.346.169
253,121
527,556
52,763
•6,399
•5,604
■844
$20,000 under $25,000
9.619.748
111.836.096
111,838,817
16.718.458
651,300
1,382,649
138,291
•2,644
•2,499
•377
$25,000 under $30,000
7.970,070
128,101,288
128,103,255
19.155233
639.087
1.511,804
151,216
•6,153
•2,075
•312
$30,000 under $40,000
12.885.016
279,356,776
279,402,245
43.425740
946.565
2,539,874
254,033
15,216
9,802
1,475
$40 000 under $50,000
9.752.885
288.610,900
288,644,304
47.164.624
804.743
2,197,108
219,744
15,397
9,117
1,370
$50,000 under $75,000
15.156,884
646,563,388
645,568,040
111.034.146
1.007.564
4,149,862
415.036
45,436
25,833
3,886
$75,000 under $100,000
6,444.130
404,479,370
404,563,029
80.198.540
131.847
1,405,368
140,545
31,970
27,898
4,201
$100,000 under $200,000
5,372,889
548,325,305
548,420,652
126.650.998
63.180
993,316
99,332
51,834
45,914
6,912
$200,000 under $500,000
1.400,406
345,717,075
345,776,692
99.120.000
17.087
397,722
39.773
35,202
27,331
4,116
$500,000 under $1,000,000
261 ,500
157,795,604
157,805,717
51.670.992
3.500
99.747
9975
7,764
6.581
992
ai nnn nnn nr mnn^
141 ?S?
aRI 4S3 3Sfi
3B14R4 41P
1911^7 776
3 367
111756
11 S77
3qqi
3 665
557
Tax genera
ed at specific rate
1 5 percent
20 percent
25 percent
Size of adjusted gross income
Number
Income
Tax
N
umber
ncome
Tax
Number
Income
Tax
of
taxed
generated
of
taxed
generated
of
taxed
generated
returns
at rale
at rate
r
'turns
at rate
at rate
returns
at rate
at rale
(111
(12)
(13)
(14)
(15)
(15)
(17)
(18)
(19)
Total
98,555,961
1,944,874,703
291,731,205
56,359
7,
796,946
178 qfi7 am
!5,793,545
246,106
4,905,399
1,226.380
Under $2.000
1,146,495
375,727
.
$2,000 under $4.000
1,415,377
795.971
119,396
-
-
-
$4,000 under $6,000
1,913,132
1.924.945
288,742
-
-
-
$6,000 under $8,000
2,303,972
3.793.247
558,987
-
-
-
$8,000 under $10,000
3,310,285
8.026.511
1,203,977
$10,000 under $12,000
3,287,300
12.753.241
1,914,486
-
$12,000 under $14,000
3,773,403
17.707.302
2,656,095
-
-
$14,000 under$16.000
4,383.925
24.312.449
3,646,867
-
$16,000 under $18,000
4,034.029
27.615,079
4,142,252
-
$18,000 under $20,000
4,139,407
35,246,629
5,285.994
-
-
$20,000 under $25,000
9,579,974
110,368,642
16.555.296
-
-
$25,000 under $30,000
7,946,218
126,390,612
18.958.592
■7.147
•6.400
•1.280
$30,000 under $40,000
12,863,028
263.919,929
39.587.989
346.865
490.329
98,057
•6.485
•7,505
•1,878
$40,000 under $50,000
9,739,717
254,983,546
38.247.532
529.527
1,395,534
279,112
■5.581
•17,265
•4.316
$50,000 under $75,000
15,129,735
529,200,716
79.380.107
1.
936.117
6,324,584
1,264,918
43.801
231,105
57.785
$75,000 under $100,000
6,433,261
248,809,354
37,321.403
1.
581.143
8,365,448
1,673,101
37,668
243,852
60.965
$100,000 under $200,000
5,351,050
208,638,659
31,295,799
2,
216,204
22,573,011
4,514,603
84,458
1,100,542
275,146
$200,000 under $500,000
1,394,266
54,491,434
8.173,715
801,933
25,214,137
5.042,836
44,230
1,207,212
301,808
$500,000 under $1,000,000
259,150
10,076677
1,511.502
172,034
17,262,026
3,452,404
13,405
554.807
163,703
$1,000,000 or more
141 237
5.434,030
815104
105,977
97,336.159
19,467,233
10,475
1,443.112
360,779
Foolnoles at end of table
Basic Tables 1997
89
Table 3.5-Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross
Income-Continued
{All figures are estimates based on samples-money amounts are in thousands of dollars)
Tax
generated at specific rate
28 percent
28 percent (capital gams)
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
al rate
at rate
returns
at rale
at rate
returns
at rate
at rate
(20)
(21)
(22)
(23)
(21)
(25)
(26)
(27)
(28)
Total
28,550,795
612,168,865
171,407,282
5.917,203
89,203,768
24,977,072
4.729.302
154.606,632
47,928,056
Under $2,000
$2,000 under $4,000
-
-
-
$4,000 under $6,000
-
-
-
$6,000 under $8,000
-
-
-
$8,000 under $10000
-
-
-
$10,000 under $12,000
_
_
$12,000 under $14,000
-
$14,000 under $16,000
-
-
-
$16,000 under $16,000
-
-
-
$16,000 under $20,000
-
-
$20,000 under $25,000
•3,161
•1,397
•391
-
-
-
$25,000 under $30,000
74,023
136,792
38,302
•1,199
•4,133
•1.157
-
-
-
$30,000 under $40,000
3,327,282
12,283,923
3,439,498
192.726
150,884
42,243
-
$40,000 under $50,000
3.011,527
29,339,274
8,214,997
376,349
702,461
196,694
$50,000 under $75,000
9.033.797
102,976,078
28,833,302
1,316,305
2,699,972
755,990
215,698
841.713
250,931
$75,000 under $100,000
6,105,850
134,883,322
37,767,330
1,236,231
4,017,850
1,125,011
541,193
6.678,546
2,070,380
$100,000 under $200,000
5,242,994
236,823,864
66,310,682
1,857,888
12,104,005
3,389,122
2,294,771
61,004,068
18,911,261
$200,000 under $500,000
1,363,435
74,484,099
20,855,548
697,189
15,018,334
4,205,136
1,297,335
65,207,284
20,524,258
$500,000 under $1,000,000
253,044
13,874,206
3,884,778
149,235
9,545,035
2,672,610
247,201
12,890,962
3.995,198
$1,000,000 or more
135,681
7,365,911
2,062,455
90,080
44,961,095
12,589,107
133,102
6,983,959
2,165,027
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 rate
at rate
returns
at rate
at rate
returns
at rate
at rate
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
Total...
1.861.101
133,802.118
48,168,762
691,359
290,762,893
115,142.106
507,367
2,336,555
633,533
Under $2,000
130,092
41,395
10,894
$2,000 under $4,000
-
-
208,948
313,375
83,704
$4,000 under $6,000
-
-
-
-
65,808
234,444
59,703
$6,000 under $8,000
-
-
-
-
30,858
173,903
47,231
$8,000 under $10,000
-
-
-
-
24.270
184,259
48,151
$10,000 underJ12,000
-
-
-
-
-
16,904
155,983
40,430
$12,000 under $14,000
-
-
-
-
-
•9.594
•111,294
■27,374
$14,000 under $16,000
-
•6,053
•78,613
•22,619
$16,000 under $18,000
•1,199
•19,399
•3,573
$18,000 under $20,000
-
•1.199
•20.065
•5,541
$20,000 under $26,000
.
-
-
-
-
•3,655
•83,630
•23,807
$25,000 under $30,000
-
-
-
-
-
•2,400
•51,441
•14,217
$30,000 under $40.000
-
-
-
-
-
-
$40000 under $50 000
-
-
-
-
-
$50,000 under $75,000
-
-
-
-
-
•4,480
•218,177
•61,085
$75,000 under $100,000
•6,981
•51,994
•18,718
-
-
•1,128
•79,297
•16,574
$100,000 under $200,000
319.369
4,959,352
1,785,367
5,194
128,598
50,925
•349
•49,323
•12,025
$200,000 under $500,000
1,166,250
85,488,467
30775,848
340,161
23,193,557
9,184,649
•157
•47,115
•12,168
$500 000 under $1 ,000,000
238,385
27,919489
10,051,016
222,122
65,429,258
25,909,986
•85
•47,929
•17,793
$1,000,000 or more
130,106
15,382,815
5,537,813
123,882
202,011,480
79,996,546
189
425 914
126,546
* Estimate should be 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
90
Individual Returns 1997
Table 3.6-Returns with Modified Taxable income: Taxable Income and Tax Classified by Each Rate at
Which Tax Was Computed and by Marital Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Tax rate classes
All returns
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
Joint returns and surviving spouses
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
All tax ratet..
10 percent
15 percent (Form 8914)..
15 percent
20 percent
25 percent
28 percent
28 percent (capital gains)..
31 percent
36 percent
39 6 percent
Form 8615
(1)
(2)
(3)
(4)
(5)
(6)
99,217,292
6,907,742
244,568
98,555,961
7,796,946
246,106
28,550,795
5,917,203
4,729,302
1,861,101
691,359
507,367
3,429,576,149
17,771,867
175,713
1,944,874,703
178.967,637
4.905,399
612,168,865
89,203,768
154,606,632
133.802,118
290,762.893
2,336.555
738,811,513
1,777,187
26,450
291,731.205
35,793,527
1,226.350
171,407,282
24,977,055
47.928,056
48.168,763
115,142.105
633.533
43,515,577
3,092.420
223,638
43,332,095
5,309,431
173,315
17,067,520
4.025,557
3.176.426
1.518.478
590.431
2,376,104,562
10.232.839
168.594
1.240.426.423
137.009.227
3.775.925
447.856,931
"66,239.841
113.364.789
111.002.735
244.037.257
531,706,867
1.023.284
23.874
186.063.963
27.401.845
943.981
125.399.941
19.107,156
35.143.085
39.960.985
96,638.754
Tax rate classes
Separate returns of married persons
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
Returns of tieads of tiousetiolds
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
Returns of single persons
Number
of
returns
Income
taxed at
rate
Income tax
generated
All tax rates
10 percent
15 percent (Form 8814) .
15 percent
20 percent
25 percent
28 percent
28 percent (capital gains)..
31 percent
36 percent
39 6 percent
Form 8615
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
2,287,343
52,341
3,194
2,279,396
116,686
4,151
904,360
99,043
154,236
51,562
21,536
67,955,412
107,919
2,191
33,686,019
4,858,742
88,323
12,263,851
2,561,883
2,409,830
2,090,416
9,886.238
15,623,607
10,792
330
5,052.903
971.748
22.081
3.433,878
717,327
747.047
752.550
3.914,950
11,014,994
350,928
14,342
10,986,092
227.084
3.862
1.190.589
145.540
69,685
45,124
12,795
183,320,652
922,117
12.715
147,401,655
3,732,716
102,693
18,740,273
1,286,081
3,376,501
2,997,346
4.748.554
32,590,155
92.212
1.912
22,110.248
746.543
25.673
5.247.276
350.103
1.046.715
1.079.045
1.880.428
42,399,377
3.412.053
3.394
41.958.377
2.143.745
64.778
9.388.327
1.647,063
1.308.955
245,918
66.596
507.367
802,195,523
6.508.992
2.212
523,360.605
33.366.953
938.457
133.307.810
17.115.963
35.455.512
17.711.620
32.090.843
2,336.555
158,890,884
650.899
3rj4
78.504.091
5.673.391
234 614
37.326,187
4.792,470
10.991.209
6.376.183
12.707,974
633,533
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
1997 to reflect changes in the law.
Additional Standard Deduction
(included in line 35, Form 1040)
See "Standard Deduction."
Additional Taxes
(line 39, Form 1040)
Taxes calculated on Form 4972, Tea on
Lump-Sum Distributions were reported here.
Adjusted Gross Income Less
Deficit A
(line 32, Form 1040)
Income that had to be reported for the
calculation of total income (line 22, Form 1040)
and of adjusted gross income included the
following:
• Compensation for services, including
wages, salaries, fees, commissions, tips,
taxable fringe benefits, and similar items;
• Taxable interest received;
• Dividends and capital gain distributions;
• Taxable refunds of state and local income
taxes;
• Alimony and separate maintenance
payments;
• Net income derived from a business,
profession, or farm;
• Net gain from the sale of capital assets;
• Net gain from the sale of business
property;
• Taxable amounts of annuities, pensions,
and individual retirement arrangement
(IRA) distributions;
• Rents and royalties;
91
92
Individual Returns 1997
• 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 1997. 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;
• Exclusion of part or all of the gain from
sale of principal residence up to $250,000
($500,000 on joint returns); and
From total income, the following statutory
adjustments (lines 23 through 30, Form 1040)
were subtracted to arrive at adjusted gross
income (line 32, Form 1040):
• Contributions to self-employed retirement
plans (Keogh or simplified employee
pension) and certain contributions to
IRAs;
• Medical savings accounts;
• 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
21, Form 1040, that was repaid to
employers.
A deficit occurred if the allowable
exclusions and deductions exceeded gross
income, (i.e., the amount on line 31 was greater
than the amount on line 22).
Adjustments
See "Statutory Adjustments."
Adoption Credit A
(line 42, Form 1040)
This nonrefundable credit (reported on Form
8839) was available to taxpayers who paid
qualified adoption expenses in 1997 for an
adoption that was final in or before 1997. The
credit could have been as much as $5,000 for
each child ($6,000 for a child with special
needs).
Advance Earned Income Credit
Payments
(line 51, Form 1040)
Taxpayers who believed they would be
eligible for the earned income credit at the end
of the year could have received 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 30a, Form 1040)
Payments made as alimony or separate
maintenance counted as a deduction (an
adjustment to total income) for the person
paying them.
Explanation of Terms
93
Alimony Received
(line 11, Form 1040)
Payments received as alimony or separate
maintenance were income to the person
receiving them.
All Other Taxes
(lines 47, 49, 50, 52, 53 Form 1040)
For the statistics in this report, this amount
represents the sum of the self-employment tax,
tax from the recapture of the investment credit
and the low income housing credit, social
security and Medicare taxes on tip income,
penalty tax on qualified retirement plans,
household employment taxes, and other
unspecified taxes which included uncollected
FICA (or social security) tax on tips, excess
golden parachute payments, and section 72
penalty taxes. This differs slightly from the
"other taxes" portion of the Form 1040 itself,
which 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.
(See also "Taxable and Nontaxable Returns" and
"Total Income Tax.")
Alternative Minimum Tax A
(line 48, Form 1040)
The alternative minimum tax (AMT) was
levied on benefits received in the form of
deductions and exclusions which reduced an
individual's regular effective tax rate. These
benefits, known as "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 for ordinary
income tax purposes adjusted for net operating
losses from other tax years plus the amount of
adjustments and preferences.
Alternative minimum taxable income
(AMTI) was then reduced by an exemption
amount determined by filing status and AMTI.
If the return was filed jointly by a married
couple or a surviving spouse, the maximum
amount of the exemption was $45,000. The
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. The new maximum
capital gains rates are also used in figuring the
alternative minimum tax. This amount was then
reduced by the recalculated alternative minimum
tax, foreign tax credit, and regular income tax
before credits (line 39, Form 1040 minus the
regular foreign tax credit, line 43, Form 1040)
to arrive at the alternative minimum tax.
Basic Standard Deduction
(included in line 35, 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
94
Individual Returns 1997
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 tentative profit or loss.
Expenses for business use of the taxpayer's
home (line 30, Schedule C) were then deducted
to arrive at net income or loss. Compensation of
the proprietor was taxable income and,
therefore, not allowed as a business deduction in
computing net income. The deduction of net
operating losses from previous years was not
considered a business expense, but was offset
against "Other Income" (line 21, Form 1040).
Information on sole proprietorships,
business receipts, and expenditures can be found
in the 1999 summer issue of the Statistics of
Income Bulletin.
Capital Assets
See "Sales of Capital Assets, Net Gain or
Loss."
Capital Gains and Losses
See "Sales of Capital Assets, Net Gain or
Loss."
Casualty or Theft Loss Deduction,
Nonbusiness
(line 19, Schedule A)
Nonbusiness casualty and theft losses were
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
(line 40, 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 13 or any other qualified individuals for
out-of-home, non-institutional care qualified for
the child care credit. If the taxpayer omitted or
used an invalid Social Security number or
employer identification number (EIN) for the
child care provider, the IRS had 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 full-time
student.
The credit was equal to 30 percent of
eligible expenses for taxpayers with adjusted
gross income of $10,000 or less. The credit was
reduced by one percentage point for each
$2,000 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 refundable.
Contributions Deduction
(lines 15-18, Schedule A)
Taxpayers could deduct contributions to
certain organizations that were religious,
charitable, educational, scientific, or literary in
Explanation of Terms
95
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 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
(line 59b, Form 1040)
This credit (claimed on Form 4136) was
allowed for federal excise taxes paid on gasoline
and special fiaels, such as gasohol and diesel
fuel, provided the fuel was used for certain
purposes (such as farm or non-highway use in a
trade or business), bought at a price that
included the tax, and a refund of the tax was not
requested or received. The credit could reduce
unpaid total tax liability or could be 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 $198 for a light truck or van.
Credit for the Elderly or Disabled
(line 41, Form 1040)
A credit (claimed on Schedule R) for the
elderly or permanently and totally disabled was
available to taxpayers age 65 or older (within
certain income limitations), and to those
taxpayers under age 65 who had retired with a
permanent and total disability and who had
received taxable income from a public or private
employer because of that disability. The income
to which the credit could be applied was
reduced by nontaxable amounts of social
security and railroad retirement benefits,
veterans' pensions, and any other pension,
annuity, or disability benefits that were
excluded from income under any other
provisions of the law.
An individual was considered permanently
and totally disabled when he or she could not
engage in any substantial gainful activity
because of a physical or mental condition which
had lasted, or was expected to last, at least
twelve months, or was determined to be
terminal.
The maximum credit available ($1,125), was
limited to total income tax with any excess not
refundable, and was reduced if the taxpayer's
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 59a, Form 1040)
Taxpayers were required to include in total
income any amounts which were allocated to
them as undistributed long-term capital gains of
regulated investment companies. If investment
companies paid tax on the capital gain,
taxpayers were entitled to claim a refundable
credit (claimed on Form 2439) for their
proportionate share of the tax paid.
Credit to 1998 Estimated Tax
(line 63, Form 1040)
This amount was the part of the
overpayment of 1997 tax which taxpayers
specifically requested to be credited to their
estimated tax for 1998. (See also
"Overpayment" and "Estimated Tax
Payments.")
96
Individual Returns 1997
Deduction of Self-Employment Tax
(line 26, 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 to 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
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 56a, Form 1040)
The earned income credit (EIC) for 1997
consisted of the basic credit with a maximum of
$2,210 for one qualifying child, $3,656 for two
or more qualifying children, and $332 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 $25,760 ($29,290 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 $9,770 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 EIC, "modified AGI" did
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. Taxpayers with investment
income totaling more than $2,250 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 Used to
Offset Other Taxes
See "Earned Income Credit."
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
Explanation of Terms
97
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 income (which made up the largest portion
of income from estates or trusts) was included
on the tax return on the separate lines provided
for these income types and was not separately
identified for the statistics. A loss from an estate
or trust was allocated to the beneficiary only
upon settlement or termination of an estate or
trust and was limited by the "passive loss"
rules.
For the tables, if a return showed net income
from one estate or trust, and a net loss from
another, that return was tabulated in both the
"total income" and "total loss" columns. The
columns labeled "net income" and "net loss"
represent the sum of all income and losses
reported from all estates or trusts, i.e., the net
amount computed on a return-by -return basis.
Estimated Tax Payments
(line 55, Form 1040)
This figure represents the total of the tax
payments made for 1997 using Form 1040-ES,
and any overpayment from the taxpayer's 1996
return that was applied to the 1997 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 1997, and they expected
withholding and credits to be less than the
smaller of: (a) 90% of the tax shown on Form
1040 for 1997, or (b) 100% of the tax shown on
Form 1040 for 1996.
Excess Social Security Taxes
Withheld A
(line 58, Form 1040)
If a taxpayer earned more than $65,400
($62,700 for 1996) in total wages from two or
more employers in 1997, 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, 37, Form 1040)
In the computation of taxable income, a
$2,650 deduction was allowed for each
exemption claimed if adjusted gross income was
less than $90,900. 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 1997:
1) The individual received more than half of
his or her support for 1997 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 $2,650. An exception to the income
limitation was granted to children under age 19,
or full-time students under age 24.
98
Individual Returns 1997
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 exemption deduction may
have been reduced or eliminated. For single
taxpayers, the phaseout began at $121,200 and
was completed at $243,700; for married persons
filing jointly and surviving spouses, the
phaseout began at $181,800 and was completed
at $304,300; for heads of household, the
phaseout began at $151,500 and was completed
at $274,000; and for married persons filing
separately, the phaseout began at $90,900 and
was completed at $152,150.
Farm Net Income or Loss
(line 18, Form 1040)
This source of income or loss was reported
by individuals who were sole proprietors of
farms. When there were two or more farms
operated by the same taxpayer, the single
amount of profit or loss included in the adjusted
gross income represented the combined profit
and loss from all farming activities. Farm
business total expenses (line 35, Schedule F)
were deducted from farm gross income (line 1 1 ,
Schedule F) to arrive at farm net profit or loss.
Gains from certain sales of livestock and
crops that qualified for capital gains treatment
were 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 31, 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
1997.
Foreign Tax Credit
(line 43, Form 1040)
Individuals who paid income or excess profit
taxes to a foreign country or U.S. possession
could claim either this credit against Federal
income tax liability, or take an itemized
deduction for the amount of the foreign tax
payment. Depending on the taxpayer's income
and taxes, the foreign tax credit could be less
than the amount of foreign tax paid. Qualifying
Explanation of Terms
99
foreign taxes paid in excess of the allowable
amount for Tax Year 1997 could be carried
back 2 years and then forward 5 years.
Forms 1040, 1040A, 1040EZ, and
1040PC
The individual income tax system utilizes
three major forms to collect income and tax
information: the 1040, 1040 A, and 1040EZ.
Variations of the three basic forms included
1040PC, Telefile (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 1040EZ in the statistics. All Telefile
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 1040 A and 1040EZ, for
instance, could only be used if an individual's
taxable income was less than $50,000, his other
income came from only a limited number of
sources, and the taxpayer did not itemize
deductions. The Form 1040 had to be used if
taxable income was greater than $50,000. In
addition, the taxpayer had to file Form 1040 if
he or she itemized deductions or had income (or
losses) from a source not provided for on Form
1040A or 1040EZ, used certain tax provisions,
or had certain tax credits not on Form 1040A or
1040EZ. (These forms can be found in Section
5, 1997 Forms.)
Gambling Earnings
(included in line 21, Form 1040)
Gambling earnings include proceeds from
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
"Miscellaneous Itemized Deductions.")
General Business Credit
(line 44a, Form 1040)
The general business credit consisted of the
investment credit, the jobs credit, the alcohol
fuel credit, the low-income housing credit, the
welfare-to-work 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.
100
Individual Returns 1997
Home Mortgage Interest Deduction
(lines 10+11, Schedule A)
See "Interest Paid Deduction."
Household Employment Taxes
(line 52, 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.
Income Subject to Tax
See "Modified Taxable Income."
Income Tax After Credits
[(line 39 minus line 45) minus part or all of line
56, Form 1040]
To arrive at income tax after credits,
taxpayers deducted total credits (line 45, Form
1040) from income tax before credits (line 39,
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 39, Form 1040)
This amount consisted of the tax liability on
taxable income, computed by using the tax
tables, tax rate schedules. Schedule D Tax
worksheet, Form 8615, or Form(s) 8814, plus
any additional taxes (line 39). (See also "Tax
Generated.")
Income Tax Withheld
(line 54, Form 1040)
Income tax withheld included amounts:
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 A
(lines 23, 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. New in 1997, married
couples filing a joint return could contribute up
to $2,000 to each spouses IRA, even if one
spouse had minimal or no compensation.
Therefore, the total combined IRA contributions
could be up to $4,000 for a year. In previous
years the maximum contributions was $2,250 if
one spouse had no compensation.
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.
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.
Explanation of Terms
101
Individual Retirement Arrangement
Taxable Distributions
(line 15b, Form 1040)
Any money or property received from a
taxpayer's IRA account was considered a
distribution and, generally, had to be included
in the taxpayer's total income in the year
received. Excepted from this rule were tax-free
roll-over distributions from one retirement
account to another, and distributions where the
payout represented previously taxed non-
deductible IRA contributions.
Interest Paid Deduction
(line 14, Schedule A, includes all lines 10-13)
The rules for deducting home mortgage
interest for 1997 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 fully deductible up to
the amount of net investment income.
Beginning in 1993, the net investment income
that was to be compared to investment interest
could not include any net capital gains taxed on
the capital gain tax rates. Interest relating to
business, royalty, and rental income was
deducted directly from these items and was not
reflected in the interest paid statistics.
Interest Received
See "Taxable Interest Received."
interest, Tax-Exempt
See "Tax-Exempt Interest."
Expense
Investment Interest
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 16, Schedule D)
See "Sales of Capital Assets, Net Gain or
Loss."
Long-Term Gain or Loss from
Other Forms
(line 11, Schedule D)
The other forms include:
• Form 4797;
• Long-term gains from Forms 2119,
2439, and 6252;
• Long-term gain or loss from Forms
4684,6781, and 8824
See "Sales of Capital Assets, Net Gain or
Loss."
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Individual Returns 1997
Long-Term Loss Carryover
(line 14, Schedule D)
See "Sales of Capital Assets, Net Gain or
Loss."
Marginal Tax Rates
Different portions of taxable income are
taxed at different rates. The tax rate applied to
the last dollar of income is called the "marginal
tax rate" for that return. (See also "Tax
Generated.")
Marital Filing Status
(lines 1-5, Form 1040)
The five marital filing status classifications
were:
(1) returns of single persons (not heads of
household or surviving spouses);
(2) joint returns of married persons;
(3) separate returns of married persons;
(4) 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. The exception
was 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 1995 or
1996, 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 prescription or
were for insulin. Taxpayers could deduct costs
for transportation to obtain medical care and
also a maximum of $50 per day for certain
lodging expenses incurred while traveling to
obtain medical care. (See also "Total Itemized
Deductions.")
Medical and Dental Expenses
Limitation
(line 3, Schedule A)
See "Medical and Dental Expenses
Deduction" and "Total Itemized Deductions."
Medical Savings Account
Deduction A
(line 24, Form 1040)
For 1997, certain taxpayers who were
covered only by a high-deductible health plan
were able to participate in the medical savings
account program. The taxpayer was allowed to
take a deduction of up to $1,462.50 ($3,375 for
a family) a year for contributions to a medical
savings account. The medical savings accounts
were used to pay for unreimbursable medical
expenses. Form 8853 was used for the medical
savings accounts.
Minimum Tax Credit
(line 44c, Form 1040)
A minimum tax credit could be taken for
1997 by certain taxpayers who paid alternative
minimum tax for 1996 or prior years. If all of
the minimum tax credit (claimed on Form 8801)
could not be used for 1997, the excess could be
carried forward to later years.
Miscellaneous Deductions Other
Than Gambling
(included in line 27, Schedule A)
Other fully deductible expenses included
such items as impairment-related work expenses
Explanation of Terms
103
for disabled persons, and amortizable bonds.
(See also "Miscellaneous Itemized Deductions"
and "Total Itemized Deductions.")
Miscellaneous Deductions Subject
to 2% AGI Limitation
(lines 20-26, 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 fully deductible. (See also
"Gambling Loss Deduction," "Limited
Miscellaneous Deductions," and "Miscellaneous
Deductions Other Than Gambling.")
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 1997
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.
Moving Expenses Adjustment
(line 25, Form 1040)
Taxpayers deducted current-year qualified
moving expenses in the calculation of adjusted
gross income as a statutory adjustment. In
order to qualify for this deduction, the new
work place had to be at least 50 miles farther
from the former residence than the older.
Deductible expenses included those incurred to
move household and personal goods, and travel
including lodging en route to the new residence.
Expenses no longer deductible included: meals
while moving from the old residence to the new
residence; travel expenses for pre-move house
hunting trips; expenses while occupying
temporary quarters in the area of the new job;
and qualified residence sale, purchase, and lease
expenses.
Net Capital Gain in AGI less loss
See "Sales of Capital Assets, Net Gain or
Loss."
Net Operating Loss
(included in line 21, Form 1040)
The excess loss of a business when AGI for
a prior year was less than zero. The loss could
be applied to the AGI for the current year and
carried forward up to 15 years. (See also "Other
Income.")
Nonconventional Source Fuel
Credit
(included in line 44d, Form 1040)
This nonrefundable credit was available to
taxpayers who sold fuel produced from a
nonconventional source. Examples would be oil
produced from shale and tar sands, gas
produced from geopressured brine or biomass,
and liquid, gaseous, or solid synthetic fuels
produced from coal.
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Individual Returns 1997
Nondeductible Passive Losses
(calculated on Form 8582)
Nondeductible passive losses were
calculated by subtracting deductible passive
losses reported on Form 8582 (line 11) from
total passive losses (lines lb+2b) and were
limited to zero.
Nontaxable Returns
See "Taxable and Nontaxable Returns."
Other Adjustments
(included in line 31, 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
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 1997) 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 59, Form 1040)
See "Credit for Federal Tax on Gasoline and
Special Fuels" and "Credit from Regulated
Investment Companies."
Other Tax Credits
(included in lines 44d, 45, 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 61, Form 1040)
An overpayment of tax occurred when "total
tax payments" exceeded "total tax."
Overpayments included the amount of any
"refundable portion of the earned income tax
credit." An overpayment could be refunded or
credited toward the estimated tax for the
following year. (See also "Credit to 1998
Estimated Tax" and "Refund.")
Overpayment Refunded
(line 62a, Form 1040)
See "Overpayment" and "Refund."
Parents' Election to Report Child's
Interest and Dividends
(calculated on Form 8814)
A parent could elect to 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, 1998;
• had income only from interest and
dividends;
Explanation of Terms
105
• had gross income for 1997 that was more
than $650 but less than $6,500;
• had no estimated tax payments for 1997;
• did not have any overpayment of tax
shown on his or her 1996 return applied to
the 1997 return; and
• had no Federal income tax withheld from
his or her income (backup withholding).
If the parents were not filing a joint return,
special rules applied to determine which parent
could make the election. (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 from partnerships and S
corporations were reported on Schedule D.
If a return showed net income from one
partnership or S corporation and a net loss from
another, the two were added together, and the
return was tabulated by the net amount of
income or loss in the appropriate column.
Beginning in 1987, net income and net loss
were reported separately for passive and non-
passive partnership and S corporation 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 57, Form 1040)
This payment was made when the taxpayer
filed Form 4868, Application for Automatic
Extension of Time to File U.S. Individual
Income Tax Return, or Form 2688, 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 28, 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 from self-
employment.
Penalty on Early Withdrawal of
Savings
(line 29, Form 1040)
Taxpayers who paid penalties for the
premature withdrawal of funds from time
savings accounts or deposits could deduct those
penalties as an adjustment to total income.
Penalty Tax on Qualified
Retirement Plans
(line 50, Form 1040)
If taxpayers withdrew any funds from an
Individual Retirement Arrangement 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
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Individual Returns 1997
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, 16b, 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 annuity contracts) or under a
plan or contract connected with the taxpayer's
employment. Those pensions or annuities
obtained in connection with employment could
be purchased entirely by the taxpayer or could
be financed in part (a contributory plan) or in
whole (a non-contributory plan) by contributions
of the 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
investment. The nontaxable contribution had to
be amortized over the expected lifetime of the
taxpayer.
The entire amount of pensions and annuities
received for the year was reported on line 16a
of the Form 1040. The taxable portion was
computed on a separate worksheet and entered
on line 16b.
Personal Property Taxes Deduction
(line 7, Schedule A)
Personal property tax could be included as a
deduction if the tax was an aimual tax based on
value alone. (See also "Taxes Paid Deduction.")
Predetermined Estimated Tax
Penalty
(line 65, Form 1040)
If a return showed taxes of $500 or more
owed on line 64 (tax due at time of filing) and
this amount was more than 10 percent of the
total tax, the taxpayer could owe a penalty,
unless tax payments in the current year equaled
or exceeded prior-year tax liability (provided
prior-year liability was greater than zero). Also,
taxpayers could owe a penalty if they underpaid
their 1997 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.
Real Estate Taxes
(line 6, Schedule A)
This amount included taxes paid on real
estate that was owned and not used for business
by the taxpayer. The real estate taxes could
only be used as a deduction if the taxes were
based on the assessed value of the property.
Also, the assessment had to be made uniformly
on property throughout the community, and the
proceeds had to be used for general community
or governmental purposes. (See also "Taxes
Paid Deductions").
Recapture Taxes
(included in line 53, Form 1040)
See "Tax from Recomputing Prior Year
Investment Credit."
Explanation of Terms
107
Refund
(line 62a, 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 63, Form 1040)
See "Credit to 1998 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.")
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 royalties 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 AGI.")
S Corporations
See "Partnership and S Corporation Net
Income or Loss."
Salaries and Wages
(line 7, Form 1040)
Salaries and wages as reported on the tax
return were amounts of compensation primarily
for 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;
108
Individual Returns 1997
• 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 A
(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 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 carryover" in the statistics). Beginning in
1997, all capital gain distributions had to be
reported on the Schedule D, even if there were
no other capital gains or losses.
In 1997, there was a significant change in
the capital tax gain rates. The maximum long-
term capital gains tax rate for most sales or
exchanges of properties after May 6, 1997 was
reduced to 20 percent (10 percent for taxpayers
in the 15-percent tax bracket). Sales or
exchanges before May 7, 1997 or after July 28,
1997 for assets held more than a year but less
than 18 months were still taxed at the 28-percent
rate. Gains from the sale of certain depreciable
real property was taxed at a 25-percent rate.
Therefore, for 1997, the long-term capital gain
tax rate could be 10-percent, 20-percent, 25-
percent, or 28-percent.
Taxpayers who sold their main homes after
May 6, 1997, were generally able to exclude
from income up to $250,000 ($500,000 for
married couples filing a joint tax return) of the
gain on the sale of their homes.
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
included 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;
Explanation of Terms
109
(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.
Self-Employed Health Insurance
Deduction A
(line 27, 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 40 percent of the
amount paid for health insurance for themselves
and their families.
Self-Employment Tax A
(line 47, Form 1040)
The ceiling for social security tax on taxable
self-employment income for 1997 was $65,400
($62,700 for 1996). 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 7, Schedule D)
See "Sales of Capital Assets, Net Gain or
Loss."
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 5, Schedule D)
See "Sales of Capital Assets, Net Gain or
Loss."
Size of Adjusted Gross Income
(line 32, 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. See "Adjusted
Gross Income Less Deficit."
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.
no
Individual Returns 1997
Social Security and IVIedicare Tax
on Tip income
(line 49, 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 35, Form 1040)
For 1997, 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 $1,000 based on
filing status. Both the basic and additional
standard deductions were determined by marital
filing status, as shown below.
Single
Basic deduction of $4,150;
Each taxpayer 65 or over or blind was
allowed an additional $1,000 deduction each
for age and blindness.
Married filing jointly or surviving spouses
Basic deduction of $6,900;
Each taxpayer 65 or over or blind was
allowed an additional $800 deduction each
for age and blindness.
Married, filing separately
Basic deduction of $3,450;
Each taxpayer 65 or over or blind was
allowed an additional $800 deduction each
for age and blindness.
Head of Household
Basic deduction of $6,050;
Each taxpayer 65 or over or blind was
allowed an additional $1,000 deduction each
for age and blindness.
In the statistics, the basic standard deduction
is tabulated for all taxpayers who claimed it,
including those who were 65 or over and/or
blind. The "additional standard deduction" total
includes only the additional amount that was
taken by those taxpayers who were 65 or over
and/or blind.
State Income Tax Refund
(line 10, Form 1040)
If a taxpayer received a refund, credit, or
offset of state or local income taxes in 1997 that
was paid or deducted before 1997, 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
1997; had paid state and local income taxes
directly during 1997 for a prior year, or had
made mandatory contributions to specific state
disability funds. (See also "Taxes Paid
Deduction.")
Statutory Adjustments
(lines 23-31, Form 1040)
Certain adjustments to total income were
allowed as deductions in the calculation of
adjusted gross income. For 1997, statutory
adjustments included payments to an IRA,
medical savings account deductions, 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), penalty on early
withdrawal of savings, alimony paid, and the
foreign housing deduction. Each of the above
Explanation of Terms
111
items is described separately in tliis 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 64, Form 1040)
"Tax due" was reported on returns on which
total tax liability exceeded total tax payments.
Tax from Recomputing Prior-Year
Investment Credit
(included line 53, 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 39, Form 1040)
This amount was the tax computed on
modified taxable income. For 1997, there were
five basic tax rates, 15, 28, 31, 36, and 39.6
percent. The 15-percent bracket applied to
taxable income equal to or below $24,650 for
single filers; $41,200 for joint filers or
surviving spouses; $20,600 for married persons
filing separately; and $33,050 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 $59,750
for single filers; $99,600 for joint filers or
surviving spouses; $49,800 for married persons
filing separately; and $85,350 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 $124,650
for single filers; $151,750 for joint filers or
surviving spouses; $75,875 for married persons
filing separately; and $138,200 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 $271,050
for single filers, joint filers, or surviving
spouses and heads of households and $135,525
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 39, and is also tabulated
separately in Tables 3.4 and 3.5.
On most returns, except those with
additional taxes from special computations, "tax
generated" equaled "income tax before credits."
(See also "Modified Taxable Income.")
112
Individual Returns 1997
Tax Payments
(lines 54, 55, 57-60, Form 1040)
These payments were generally made before
the return was filed and were applied against tax
liability to determine any amount payable or
refundable at the time of filing. They consisted
of the following:
(1) income tax withheld, including backup
withholding;
(2) estimated tax payments (including those
from overpayment on 1996 return);
(3) payment with request for extension of
filing time;
(4) excess social security, Medicare, or
railroad retirement tax withheld;
(5) credit for tax on certain gasoline, fuel,
and oil;
(6) credit from regulated investment
companies.
Each of the above is described under a
separate heading in this section.
Although the earned income credit was
included with tax payments on the tax return
itself (line 60, Form 1040), for the statistics it is
treated partly as a credit against income tax
liability and partly as a refundable amount. (See
also "Earned Income Credit.")
Tax Penalty
(line 65, Form 1040)
See "Predetermined Estimated Tax Penalty."
Tax Preparation Fees
(line 21, Schedule A)
Tax preparation fees were included on
Schedule A as a miscellaneous deduction, the
total of which was subject to a 2 percent of AGI
limitation. The amounts reported in the
statistics are prior to this limitation. (See also
"Limited Miscellaneous Deductions.")
Tax Rates, Tax Rate Classes
See "Tax Generated."
Tax Withheld
(line 54, Form 1040)
See "Income Tax Withheld."
Tax-Exempt Interest
(line 8b, Form 1040)
Tax-exempt interest included interest on
certain State and municipal bonds, as well as
any tax-exempt interest dividends from a mutual
fund or other regulated investment company.
This was an information reporting requirement
and did not 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
Explanation of Terms
113
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 38, 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 refunds, 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)
(line 20b, Form 1040)
See "Social Security Benefits."
Taxes Paid Deduction
(lines 5-9, Schedule A)
Taxes allowed as an itemized deduction
from adjusted gross income, included personal
property taxes, state and local income taxes,
taxes paid to foreign countries or U.S.
possessions (unless a foreign tax credit was
claimed), and real estate taxes except those
levied for improvements that tended to increase
the value of the property. Mandatory employee
contributions to a state disability fund and
employee contributions to a state unemployment
fund were also included. Federal taxes were not
deductible.
Taxes paid on business property were
deducted separately on the schedules for
business, rent, royalty, and farm income and are
excluded from the "taxes paid" statistics in this
report.
Total Income
(line 22, Form 1040)
Total income was the sum of the individual
income items (lines 7 through 21) before
adjustments.
Total Income Tax
(line 46 -I- line 48 + any Form 4970 tax on line
53 - line 56a, 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 1997, total income tax
included the tax from Form 4970 (4,295
returns for $13,128,000). It did not include any
114
Individual Returns 1997
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 35, Form 1040)
Itemized deductions from adjusted gross
income could be claimed for medical and dental
expenses, certain 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 states were
required to itemize deductions on their Federal
tax returns if they wished 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 $121,200
($60,600 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 $121,200
($60,600). 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 A
(line 26 plus lines 38 and 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. Income or loss
from real estate mortgage investment conduits
were also included in this concept.
Total Statutory Adjustments
(line 31, Form 1040)
Total statutory adjustments was the sum of
the individual adjustments to income (lines 23-
30a).
Total Tax Credits A
(lines 45, 56a, Form 1040)
For this report, total tax credits consists of
the following:
(1) child care credit;
(2) credit for the elderly and disabled;
(3) adoption credit;
(4) foreign tax credit;
(5) general business credit;
(6) minimum tax credit;
(7) mortgage interest credit;
(8) empowerment zone employment credit;
(9) nonconventional source fuel credit and;
(10) other tax credits;
(11) earned income credit (EIC) used to
offset income tax before 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 refiinded 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
Explanation of Terms
115
other credits were limited to the amount needed
to offset income tax before credits and were not
refundable or used to offset any other taxes.
Total Tax Liability
(line 53 modified by the earned income credit,
Form 1040)
Total tax liability was the sum of income tax
after credits, the alternative minimum tax, self-
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, 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 39, 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, 1040 A, 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 tax on long-term capital gains (in excess
of short-term capital losses.) This tax could
be at various rates, 10, 20, 25, or 28%.
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
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 1997 Forms
Page
Form 1040 118
Forms 1040A and Schedules 1, 2, and 3 119
Forml040EZ 122
Schedules A & B, Itemized Deductions and Interest and Dividend Income 123
Schedule C, Profit or Loss from Business (Sole Proprietorship) 124
Schedule C-EZ , Net Profit from Business (Sole Proprietorship) 125
Schedule D, Capital Gains and Losses 126
Schedule E, Supplemental Income and Loss (From rental real estate, royalties,
partnerships, S corporations, estates, trusts, REMIC 's, etc. ) 127
Schedule EIC , Earned Income Credit (Qualifying Child Information) 128
Schedule F, Profit or Loss from Farming 128
Schedule H, Household Employment Taxes 129
Schedule R, Credit for the Elderly or the Disabled 1 30
Schedule SE, Self-Employment Tax 131
Form 2106, Employee Business Expenses 132
Form 2441 , Child and Dependent Care Expenses 133
Form 3800, General Business Credit 134
Form 625 1 , Alternative Minimum Tax—Individuals 135
Form 8582, Passive Activity Loss Limitations 136
Form 8615, Tax for Children Under Age 14 Who Have Investment Income of
More than $1,300 138
Form 8801 , Credit for Prior Year Minimum Tax— Individuals and Estates and Trusts 138
Form 8814, Parents ' Election to Report Child 's Interest and Dividends 139
117
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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, 1993-1997 A
Additional taxes
Definition Pg 91
Time Series, 1993-1997 A
Adjusted gross income less deductions
Time Series, 1993-1997 A
Adjusted gross income less deficit
Classified by:
Accumulated size of adjusted gross
Income 1.1
Marital Status 1.2, 1.3
Size of adjusted gross income ..1.1, 1.2, 1.4
Type and number of exemptions ... 2.3, 2.4
1979 income concept B
Definition pg 91
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, 1993-1997 A
Adjustments
(See Statutory Adjustments)
Adoption credit
Change in law pg 10
Classified by:
Size of adjusted gross income 3.3
141
142
Individual Returns 1997
Advance earned income credit
Time Series, 1993-1997 A
Advance earned income credit payments
Definition pg 92
Alimony paid
Classified by:
Size of adjusted gross income 1.4
Definition Pg 92
Time Series, 1993-1997 A
Alimony received
Classified by:
Marital Status 1.3
Size of adjusted gross income 1.4
Definition Pg 93
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time Series, 1993-1997 A
All other taxes
Classified by:
Size of adjusted gross income 3.3
Definition Pg 93
Alternative minimum tax
Classified by:
Marital Stams 1.3
Size of adjusted gross income 3.3
Definition Pg 93
Reported on:
Returns with modified taxable income . 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time Series, 1993-1997 A
Alternative minimum taxable income
(See Alternative minimum tax)
B
Basic standard deduction
(See also Additional and standard deductions)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Time Series, 1993-1997 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 93
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Capital assets
(See sales of capital assets, net gain less loss)
Capital gain distributions reported on Form
1040
Change in law Pg 10
Classified by:
Size of adjusted gross income 1.4
Definition pg 94
Time series, 1993-1997 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 94
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Child care credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 94
Reported on:
Index
143
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 A
Children at home exemption
(See Exemptions)
Children away from home exemption
(See Exemptions)
Coefficient of Variation
All returns 1.4CV
Contributions deduction
Carryover from prior years 2.1
Classified by marital status 1.3
Definition pg 94
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 95
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 A
Credit for Federal tax on gasoline and special
fuels
Classified by:
Size of adjusted gross income 3.3
Definition pg 95
Credit from regulated investment companies
Classified by:
Size of adjusted gross income 3.3
Definition Pg 95
Credit to 1998 estimated tax
(See also Overpayment refunded)
Definition pg 95
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 96
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 A
Dependant Exemptions
(See Exemptions)
Description of the sample
Data capture and cleaning Pg 20
Domain of study pg 19
Method of estimation Pg 21
Sample design and selection Pg 20
Sampling variability and confidence
Intervals Pg 21
Table presentation Pg 21
Dividends
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition Pg 96
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
E
Earned income credit
Change in law pg 10
Definition pg 96
144
Individual Returns 1997
Income items and credits 2.5
Refundable portion:
Classified by size of adjusted gross
Income 2.5, 3.3
Time series, 1993-1997 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, 1993-1997 A
Employee business expenses
(See Unreimbursed employee business
expenses)
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 96
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 96
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 A
Excess social security taxes withheld
Classified by:
Size of adjusted gross income 3.3
Definition Pg 97
Time series, 1993-1997 A
Exemption Amount
Change in law pg 10
Classified by size of adjusted gross income
and marital status 1.2
Time series, 1993-1997 A
Exemptions
Classified by:
Marital status 2.4
Size of adjusted gross income 1.4
Type of exemption 2.3
Definition Pg 97
Reported on:
Returns with itemized deductions 2.1
Time series, 1993-1997 A
Farm net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 98
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Farm rental net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition Pg 98
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Index
145
Filing requirements
For children and other dependents pg 9
For most people pg 8
Description pg 8
Filing status
(See Marital filing status)
Foreign-earned income exclusion
Classified by:
Size of adjusted gross income 1.4
Definition Pg 98
Reported on returns with itemized
Deductions 2.1
Time series, 1993-1997 A
Foreign housing adjustment
Classified by:
Size of adjusted gross income 1.4
Definition Pg 98
Time series, 1993-1997 A
Foreign tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition Pg 98
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 A
Forfeited interest penalty
Classified by:
Size of adjusted gross income 1.4
Time series, 1993-1997 A
Form 1040 returns
Description pg 99
Time series, 1993-1997 A
Form 1040A returns
Description pg 99
Time series, 1993-1997 A
Form 1040EZ returns
Description pg 99
Time series, 1993-1997 A
Form 1040PC returns
Descripdon pg 99
Time series, 1993-1997 A
Forms and instructions
Form 1040 pg 118
Schedules A & B pg 123
Schedule C pg 124
Schedule C-EZ pg 125
Schedule D pg 126
Schedule E pg 127
Schedule EIC pg 128
Scheduler pg 128
ScheduleH pg 129
Schedule R pg 130
Schedule SE pg 131
Form 1040A pg 119
Form 11040EZ pg 122
Form2106 pg 132
Form 244 1 Pg 1 33
Form 3800 pg 134
Form 6251 pg 135
Form 8582 pg 136
Form 8615 pg 138 .
Form 8801 pg 138
Form 8814 pg 139
Gambling earnings
Classified by:
Size of adjusted gross income 1.4
Definition pg 99
Gambling loss deduction
Definition pg 99
Returns with itemized deductions 2.1
General business credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definifion pg 99
146
Individual Returns 1997
Reported on returns with itemized
deductions classified by marital status . 2.2
Time series, 1993-1997 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
Size of adjusted gross income 1.2
Type of exemption 2.4
Reported on returns with itemized deductions
classified by marital status 2.2
Time series, 1993-1997 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
2.1
3.3
Income subject to tax
(See Modified taxable income)
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 100
Reported on:
Returns with modified taxable income . 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Income tax before credits
Classified by:
Size of adjusted gross income 1.4
Definition pglOO
Reported on:
Returns with modified taxable income . 3.1
Returns with itemized deductions 2.1
Time series, 1993-1997 A
Income tax less credits
Time series, 1993-1997 A
Income tax withheld
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 100
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 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 100
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1993-1997 A
Individual retirement arrangement (IRA)
taxable distributions
Change in law Pg 10
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 101
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Index
147
Interest paid deduction
Classified by marital status 1.3
Definition pg 101
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Type of interest paid deduction 2.1
Interest received
(See Taxable interest received)
Interest, tax-exempt
(See Tax-exempt interest)
Investment interest 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
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Returns with total income tax 3.2
K
Keogh retirement plan
(See Payments to a Keogh plan)
Time series, 1993-1997
Long-term capital gain or loss
(See also Sales of capital assets, net gain or
loss)
Classified by:
Size of adjusted gross income 1.4
Long-term gain or loss from other forms
(See also Sales of capital assets, net gain or
loss)
Classified by:
Size of adjusted gross income 1.4
Long-term loss carryover
(See also Sales of capital assets, net gain or
loss)
Classified by:
Size of adjusted gross income 1.4
M
Marginal tax rates
(See also Tax generated)
Definition pg 102
Reported on returns with modified
taxable income 3.4, 3.6
Marital filing status
Classified by:
Each rate at which tax was computed .. 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Definition pg 102
Reported on returns with itemized
148
Individual Returns 1997
Deductions 2.2
Type of exemption 2.4
Medical and dental expenses deduction
Classified by marital status 1.3
Definition pg 102
Limitation 2.1
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Method of estimation
Description pg 21
Minimum tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 102
Reported on returns with itemized
Deductions 2.2
Time series, 1993-1997 A
Miscellaneous itemized deductions
Classified by marital status 1.3
Definition pg 102
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 103
Returns with itemized deductions 2.1
Modified taxable income
Classified by:
Marginal tax rate 3.4
Size of adjusted gross income 3.1,3.5
Tax generated at each rate 3.6
Tax generated at specific rate 3.5
Definition pg 103
Moving expenses adjustment
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 103
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
N
Net capital gain in AGI less loss
Definition : pg 103
Time series, 1993-1997 A
Net operating loss
Classified by size of adjusted gross
Income 1.4
Definition pg 103
Time series, 1993-1997 A
Nonconventional source fuel credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 103
Nondeductible passive losses
(See also Rent and royalty net income or loss)
Classified by 1979 income concept B
Definition pg 104
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, 1993-1997 A
Index
149
o
Other adjustments
(See also Statutory adjustments)
Classified by:
Size of adjusted gross income 1.4
Time series, 1993-1997 A
Other contributions
(See Contributions deduction)
Other dependents
(See Exemptions)
Other income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 104
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Other payments
Definition pg 104
Time series, 1993-1997 A
Other tax credits
Classified by:
Size of adjusted gross income 3.3
Definition pg 104
Other taxes deduction
(See also Taxes paid deduction)
Definition pg 104
Reported on returns with itemized
Deductions 2.1
Other than cash contributions deduction
(See Contributions deduction)
Overpayment
(See also Credit to 1998 estimated tax)
Credited to 1998 estimated tax:
Classified by:
Size of adjusted gross income 3.3
Definition pg 104
Refunded:
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Returns with itemized deductions
classified by marital status 2.2
Time series, 1993-1997 A
Total 3.3
Parent exemptions
(See Exemptions)
Parents' election to report child's interest
and dividends
Definition pg 104
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 105
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Payment with request for extension of fding
time
Classified by:
Size of adjusted gross income 3.3
Definition pg 105
Time series, 1993-1997 A
Payments to a Keogh plan
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
150
Individual Returns 1997
Definition pg 105
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 A
Penalty tax on qualified retirement plans
Classified by:
Size of adjusted gross income 3.3
Definition pg 105
Time series, 1993-1997 A
Pensions and annuities
Classified by:
Marital status 1.3
Size of 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, 1993-1997 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 106
Reported on returns with itemized
Deductions 2.1
Population and sample
Reported on Forms 1040, 1040 A, and
1040EZ C
Predetermined estimated tax penalty
Classified by:
Size of adjusted gross income 3.3
Definition pg 106
Time series, 1993-1997 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
Size of adjusted gross income 1.4
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997- A
R
Real estate taxes
(See also Taxes paid deduction)
Definition pg 106
Reported on returns with itemized
Deductions 2.1
Recapture taxes
Time series, 1993-1997 A
Refund
(See also Overpayment refunded)
Definition pg 107
Refund credited to next year
(See also Credit to 1997 estimated tax)
Time series, 1993-1997 A
Regular tax computation
Classified by:
Size of adjusted gross income 3.1
Definition pg 107
Rent and royalty net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 107
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Index
151
Rent net income or loss
Classified by:
Size of adjusted gross income 1.4
Definition pg 107
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 107
S corporation
(See partnership and S Corporation net income
or loss)
Salaries and wages
Classified by:
Marital stams 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 107
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 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 108
Reported on:
Returns with itemized deductions 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
Size of adjusted gross income 1.4
Definition pg 108
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
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
Size of gross adjusted income 1.4
Reported on:
Returns with itemized deduction
Classified by marital status 2.2
Time series, 1993-1997 A
Self-employed health insurance deduction
Change in Law pg 11
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 109
Time series, 1993-1997 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 109
Time series, 1993-1997 A
152
Individual Returns 1997
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-terrn capital gain or loss
(See also Sales of capital assets, net gain or
loss)
Classified by size of adjusted gross
income 1.4
Short-term gain or loss from other forms
(See also Sales of capital assets, net gain or
loss)
Classified by size of adjusted gross
Income 1.4
Short-term loss carryover
(See also Sales of capital assets, net gain or
loss)
Classified by size of adjusted gross
Income 1.4
Single persons, returns of
(See also Marital filing status)
Classified by:
Each rate at which tax was computed .. 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on returns with itemized deductions
Classified by marital status 2.2
Size of adjusted gross income
Classified by:
Marital status 1.2
Selected income and tax items 1.1
Size of adjusted gross income 3.3
Sources of income 1.4
Type of tax computation 3.1
1979 income concept B
Definition pg 109
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
Size of adjusted gross income 1.4
Definition pg 109
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Social security and Medicare tax on tip
income
Classified by:
Marital status 3.3
Definition pg 110
Time series, 1993-1997 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, 1993-1997 A
Index
153
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 110
Time series, 1993-1997 A
State income tax refunds
(See Taxes paid deduction)
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, 1993-1997 A
State and local income taxes
Definition pg 110
Reported on returns with itemized
Deductions 2.1
Statutory adjustments
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 110
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 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
Size of adjusted gross income 3.3
1979 income concept B
Reported on:
Returns with modified taxable income . 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Type of credit 3.3
Tax due at time of filing
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg HI
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 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 111
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
154
Individual Returns 1997
Reported on:
Returns with modified taxable income . 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 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, 1993-1997 A
Tax payments
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 112
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1993-1997 A
Tax penalty
(See also Predetermined estimated tax penalty)
Definition pg 112
Time series, 1993-1997 A
Tax preparation fee
(See also Miscellaneous itemized deductions)
Definition pg 112
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
Size of adjusted gross income 1.4
Definition pg 112
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Taxable income
Classified by:
Accumulated size of adjusted gross
Income 1.1
Marital status 1.2,1.3
Sizeof agi 1.1, 1.2, 1.4, 3.5
1979 income concept B
Tax generated at specific rate 3.5
Definition pg 113
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Taxable interest
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 113
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Taxable IRA
(See Individual retirement arrangement (IRA)
taxable distributions)
Taxable pensions and annuities
(See Pensions and annuities)
Time series, 1993-1997 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
Index
155
Taxable social security
Time series, 1993-1997
Taxes paid deduction
Classified by marital status 1.3
Definition pg 113
Reported on:
Returns witli 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
Definition ..
pgll3
Total income, net gain less loss
Time series, 1993-1997
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 113
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 114
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, 1993-1997 A
Type of deduction 2.1
Total miscellaneous deductions
(See miscellaneous deductions)
Total payments
Time series, 1993-1997 A
Total rent and royalty income or loss
Definition pg 114
Total standard deduction
(See Standard deduction)
Time series, 1993-1997 A
Total statutory adjustments
(See Statutory adjustments)
Time series, 1993-1997 A
Total tax credits
(See Tax credits)
Definition pg 114
Total tax liability
(See Tax liability)
Definition pg 115
Type of tax computation
Classified by size of adjusted gross
Income 3.1
Definition pg 115
u
Unemployment compensation
Classified by:
Marital status 1.3
156
Individual Returns 1997
Size of adjusted gross income 1.4
Definition pg 115
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1993-1997 A
Unreimbursed employee business expense
(See also Miscellaneous itemized deductions and
employee business expense)
Definition pg 115
Reported on returns with itemized
Deductions 2.1
*V.S. GOVERNMENT PRINTING OFRCE:200(M61-037/23610
ISBN 0-16-050367-1
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