T^
§tji«!fl
INDIVIDUAL INCOME
TAX RETURNS 1 998
SUPERI:
JUL n 2 ?001
BOS.'.. . "-.
GOVERrJMEiJT L_
IRS
Department of the Treasury
Internal Revenue Service
www.irs.gov
Publication 1304 (Rev 4-2001)
Catalog Number 63338H
▲ RETURNS FILED $ TAX COMPUTAnONS $
SALARIES & WAGES $ TAXABLE INCOME T
EXEMPTIONS $ STANDARD DEDUCTIONS
ADJUSTED GROSS INCOME $ INCOME TAX
NET GAINS ▲ 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 T SOURCES OF INCOME $
$ EARNED INCOME CREDIT ▲ DIVIDENDS
STATISTICS OF INCOME DIVISION
Department
of the
Treasury
Internal
Revenue
Service
Individual
Income Tax
Returns 199
Publication 1304 (Rev. 04-2001)
SUPERiMTEiJDffJTOFDOC
"jicuutiii UP DOCUMENTS
OEPOSiTORY
JUL 2 2001
' BOSTON PUBLIC LIBRARY
i£»1E£MCUMENTSD£PT
Charles O. Rossotti
Commissioner
Bob Wenzel
Deputy Commissioner
David A. Mader
Assistant Deputy Commissioner
Thomas B. Petska
Acting 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Additional unpublished information from individual income tax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 smdies 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 . ir s . 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 instimtions, 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- 1998
Individual Income Tax Returns
Washington, DC 2001
Contents
Section 1 Page
Introduction and Changes in Law
Requirements for Filing 8
Changes in Law 10
The 1979 Income Concept 12
Comparison of Adjusted Gross Income with 1979 Income Concept 16
Section 2
Description of the Sample
Domain of Study 19
Sample Design and Selection 19
Data Capture and Cleaning 20
Method of Estimation 20
Sampling Variability and Confidence Intervals 20
Table Presentation 21
Section 3
Basic Table
Part 1— Returns Filed and Sources of Income 25
Part 2— Exemptions and Itemized Deductions 59
Part 3— Tax Computation 73
Section 4
Explanation of Terms 89
Section 5
1998 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 1998. The
statistics are based on a stratified probability
sample of individual income tax returns,
selected before audit, which represents a
population of almost 125 million Forms 1040,
1040A, 1040EZ, and 1040PC, including
electronic returns, filed for Tax Year 1998.
Table A on the following pages presents
selected income and tax items for Tax Years
1994, 1995, 1996, 1997, and 1998 as they
appear on the forms and provides the percentage
change for each item between 1997 and 1998.
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 1998, the number of
individual tax returns filed increased by over
Michael Parisi was responsible for the text and 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 1.9 percent. Adjusted gross
income (AGI) grew $446.0 billion, or 9.0
percent from 1997 to 1998, compared to the 9.6
percent growth recorded from 1996 to 1997.
Total tax liability increased 7.6 percent to
$826.6 billion. Several components of AGI
showed sizable increases for 1998: taxable
Individual Retirement Account distributions
increased 34.3 percent; net capital gain less loss
increased 25.3 percent; and self-employed
health insurance increased 21.3 percent.
This report is divided into six sections.
Section 1 explains the requirements for filing,
changes in the law for 1998, 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 1998
Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990
Dollars^
[All figures are estimates based on samples-money amounts are in thousancjs of dollars]
Current dollars
Hem
1994
1995
1996
1997
1998
Percent change,
1997 to 1998
(1)
(2)
(3)
(4)
(5)
(6)
115,943,131
66,390,696
3,662,384
26,051,305
5,639,602
20,507,577
2,700,590
2.993,313
99.366,244
3.026.777,705
65.340,012
126,159,276
6,061,511
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
4,014,154
2,743,634
1,774,653
-3,188,731
5,502,526
55,312,565
4,777,297
33,106,103
19,053,270
288,967,847
17,893,606
205,442,984
13,995,757
135,860,869
2,242,324
-7,378,101
8.530,794
20,286,066
10,040,115
112,332.116
5,891,912
38,639.292
267,240
11,096,943
431,277
47,045,252
6,453,748
21,915,214
118,218,327
64,774,724
4,130,001
24,453.262
5,975,664
21,644,177
4,618,556
7,102.740
101,138,551
3,201,456,569
67,028,830
164,780,536
5,005,129
48.518,428
26,214,195
94,592,325
18,251,317
12,235,648
427,060
4,339,781
16,172,851
169,343,327
15,284,662
155,758,086
4,578,363
3,557,121
1,777,233
-3.010,038
5,858,634
59,840,199
5,266,882
37,316,159
19,778,915
311,264,512
18,414,601
221,063,046
14,168,766
148,999,462
2,219,244
-7,849,640
7.985,322
19,336,423
10.292,449
119,291,657
5,598,033
45.715,361
266,129
12,284,935
506.303
49,330,982
4,623,440
15.518.117
120,351,208
65,264,999
4,905,975
24.579.173
7,083,225
21,196,154
5,964,704
8,310,882
102,748,874
3,376,871,545
67,159,338
165,572,664
5,000,839
48,216.666
27.709,581
104,254,986
18,352,555
12,751,223
415,693
4,592,121
16,735,827
175,903.956
15,536,286
245,960,751
6,428,435
5,856,183
1,822,036
-2,284,494
5,456,820
70,006,454
5,831,145
45,538,743
20,675,450
344,907,107
19,272,307
238,786,811
14.371,186
175,060,227
2,188,026
-7.111,986
7,995,016
19,325,824
10.951.473
130,579,153
7,355.956
63,203.171
279.004
11,982,578
503,913
49,749,182
4,698,360
16,741,080
122,421,991
58,781,991
6,972,994
24,780,076
8,475,296
21,164,666
8,839,265
7,705,268
104,404,985
3,613,918,456
67,300,571
171.700,242
4.925,914
49,016,921
29,507,539
120,493,432
19,218,388
14,094.351
413.109
4.965.883
15,937.576
185.741,216
24,240,112
356,083,267
N/A
N/A
1,744,502
-1,460,402
6,761,089
79,009,673
6,214,044
55,182,520
20.948,184
382,935,981
19.496,575
259.711,251
14,480,635
198,823,191
2,160,954
-6,847,443
7,124,100
17,230,102
11,351,610
139,968,629
8,307.938
61.557.689
297.534
13.170.179
568,443
51,343.546
4,737.237
19,086,136
124,770,662
71,152,837
9,450,121
25,987,822
10,285;487
20,830,173
9,150,964
6,789,831
106,535,263
3,879,762,259
67,231,792
178,333,532
4,778.374
50,223,365
30.423,274
118,479,991
19.544,265
14,707,844
437.410
5,118,123
17.104,785
202.400,115
26,690,397
446,083.839
N/A
N/A
1,719.937
-1,575.598
8,630,379
133,357,445
7,774,091
74,094,367
22,211,348
441,521,385
20,473,407
280,650,198
14,647,697
219,258.921
2,091,846
-7,933.778
7,082,552
16,814,559
12,135.792
154.953.370
8,941.171
68,702,700
308,284
13,466,924
539,802
48,297,885
5,088,222
21,664,040
1.9
3.5
Electronically filed returns
3S.S
Form 1040A returns
4.9
21.4
Form 1 040EZ returns
-1.5
Electronically filed returns
3.5
•11.9
Salaries & wages
Number of returns
2.0
7.4
Taxable interest received
-0.1
Amount
3.9
Tax-exempt interest
Number of returns
-3.0
Amount
2.5
Dividends in AG!
Number of returns
3.1
-1.7
State income tax refund
1.7
Amount
4.4
Alimony received
Number of returns
5.9
3.1
Business or profession net income, less loss
1.0
Amount
8.4
Net capital gain in AGI less loss
Number of returns
6.0
25.3
Capital gam distributions reported on Form 1040
Amount
Sales of property other than capital assets, net
gam less loss
Number of returns
-1.4
Amount
Total IRA distributions
Number of returns
•7.9
26.2
Amount
Taxable IF!A distributions in AGI
Number of returns
68.8
25.1
34.3
Total pensions & annuities
Number of returns ,. .
6.0
Amount
15.3
5.0
Amount
8.1
Rents, royalties, partnerships, estates,
trusts, etc
Number of returns
Amount
1.2
10.3
Farm net income less loss
-3.2
Amount
Unemployment compensation in AGI
-15.9
-0.6
-2.4
Social security benefits (received)
Number of returns
6.9
10.7
Taxable social security benefits in AGI
Number of returns
7.6
11.6
Number of returns
3.6
Amount
2.2
-5.0
Amount
-5.9
Other income, net gam less loss '
7.4
Amount
12.9
Footnotes at end of table
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are tn thousands of dollars]
Current dollars
Percent change.
1994
1995
1996
1997
1998
1997 10 1996
(1)
(2)
(3)
(4)
(5)
(6)
115.831,790
118,113,441
120,289.122
122,332,599
124,652,387
1,9
3,946,621.274
4,230,493,192
4,578,621,425
5,016,904,666
5,467,503.555
9,0
4,319,153
4,300,722
4,374,281
4,068,958
3.858.017
-4.9
8,388,771
8,338.014
8,627,534
8,662,694
8,188,452
-5.5
N/A
N/A
N/A
N/A
3,763,742
N/A
N/A
N/A
N/A
1.730,768
N/A
N/A
N/A
16,912
42,235
149,7
N/A
N/A
N/A
22,454
52,071
176.4
12.734,753
12,849,084
13,204.164
13,513,228
13,755.483
1.8
13.104,801
13.341,810
14,044.148
14,868,362
15,960,341
7.3
1.483.167
3,011.145
3.147,032
3,284,842
3,380,867
2,9
1,183,635
2.601.145
2.735.382
3,869,842
4,693.286
21.3
995,844
1,032.102
1.079,413
1,189,981
1.177.487
-1.0
8,194,688
8.734,145
8,979.382
10,237,623
11,039,683
7.8
636,445
803,838
708,631
918,302
828,922
-9.7
137.032
203.861
167,528
234,237
217,913
-7.0
639.000
567,947
597,157
623,646
590,898
-5.3
5,513.611
5,225,564
5,668.169
6,311,455
6,877,808
9.0
4,312
5,765
4,055
654
1.543
135.9
50,994
114,619
75,069
16,351
38,994
138.3
liiS.U^U
T^b.SZ^
I^U.Sbl
11B,b2a
1b4,b4b
3a.lt
981.245
860,329
618.170
884,074
1,037,209
17,3
17,859,335
18,208,887
18.424,901
18,785,760
21.998,366
17.1
39,103,321
41,139,577
42,646,933
46,954,680
51.530,709
9.7
3,907,517.953
4,189,353,615
4.535,974.492
4,969,949,986
5,415,972,847
9.0
33.017,754
34,007,717
35,414.589
36,624,595
38,186,185
4.3
493,654,068
527,374,034
572,541.293
620,810,172
676,460,336
9.0
81,947.182
83,222,737
83,996.917
84,844,302
85,576,463
0.9
397,106,389
413,584,632
426.102.973
441,695,925
459,457,374
4.0
81.947,182
83.222.737
83,996,917
84.844,302
85,576,463
0.9
385,027.102
401.265.344
412,808,983
428,362,726
445,400,450
4.0
10,621.983
10,809,600
11,042.761
11,135,379
11,081.634
-0.5
12,079,287
12.319,288
13,293,990
13,333,199
14.056,924
5.4
104,288,562
106.211,028
107,919,330
110,720,898
111,924,583
1.1
3,092,849,174
3,326.498,893
3,615,875,867
3,984,130,897
4,357,840,879
9.4
232.716,395
237,164,486
238,626,393
241,279,259
245,592,958
1.8
562,559,033
584,509,487
598,860,677
627,825,050
650,347,285
3.6
92,793,239
94,612.292
96,576,755
99,314,519
100,801,271
1.5
2,597.980,066
2,813,826.386
3,089.667,389
3,429,109,165
3,780,838,200
10.3
92,689.014
94,482,512
96.513,834
99,217,292
100,793,439
1.6
540,938,022
595,744,087
666,575.498
738,819,027
813,227,104
10.1
100,985
65,179
35.237
59,250
47,690
-19.5
633,313
424,567
148,670
663,002
341,757
-48.5
92,701.755
94,497,909
96.522,237
99,225,503
100,797,716
1,6
541.571.335
596,168,654
666,724,167
739,482,029
813,568,861
10.0
6.011.648
5.964,253
5,974,145
5,795,530
6,128,155
5.7
2.525.652
2.517.962
2,531,383
2,464,005
2,660,573
8.0
222,358
251.524
168,012
190,343
180,473
-5.2
46.601
48.028
31,836
41,281
35,689
■13.5
N/A
N/A
N/A
N/A
24,810,781
..
N/A
N/A
N/A
N/A
15,143.468
••
N/A
N/A
N/A
N/A
4,552,596
-
N/A
N/A
N/A
N/A
3,376,647
-
N/A
N/A
N/A
30,721
40,668
32.4
N/A
N/A
N/A
58,522
83,046
41.9
1.545,691
1,730.566
2,105,799
2,334,015
2,995,294
28.3
2,308,948
2,965,313
3,538,835
4,073,461
4.5;'7,022
14.8
lotai income, net gam less loss
Number of returns
Amount
Total taxpayer IRA adjustment
Number of returns
Amount
Student loan interest deduction
Number of returns
Amount
Medical savings account deduction
Number of returns
Amount
One-half of self-employment tax
Number of returns
Amount
Self-employed health insurance
Number of returns
Amount
Keogh retirement plan
Number of returns ,
Amount
Penalty on early withdrawal of savings
Number of returns
Amount
Alimony paid adjustment
Number of returns
Amount
Foreign housing deductions
Number of returns
Amount
Utner adjustments
NumPer or returns
Amount
Total statutory adjustments
Number of returns
Amount
Adjusted gross income or loss (AG!)
Amount ,
Total Itemized deductions
Number of returns
Amount
Total standard deduction
Number of returns
Amount
Basic standard deduction
Number of returns
Amount
Additional standard deduction
Number of returns
Amount
AGI less deductions
Number of returns
Amount
Number of exemptions
Exemption amount
Taxable income
Number of returns
Amount
Tax from table, rate schedules, etc,
Number of returns
Amount
Additional taxes
Number of returns
Amount
Income tax before credits
Number of returns
Amount
Child care credit
Number of returns
Amount
Credit for elderly or disabled
Number of returns
Amount
Child tax credit
Number of returns
Amount
Education credits
Number of returns
Amount
rtaopiion creait
Number of returns
Amount
Foreign tax credit
Number of returns
Amount
Footnotes at end of table
Individual Returns 1998
Table A--Selected Income and Tax Items for Selected Years, 1994-1998, In Current and Constant 1990
Dollars-Continued^
(All figures are estimates based on samples-money amounts are in ttiousands of dollars]
Current dollars
Percent change.
1994
1995
1996
1997
1998
1997 to 1998
(1)
(2)
(3)
(4)
(5)
(6)
301.244
267.527
297,511
306.254
272,197
-11.1
690,038
702.906
742,891
826.320
732,487
•11.4
77,133
106.592
117,414
118.571
108.583
-8.4
376,558
468.755
669,545
681.282
818,389
20.1
8,120,873
8.263.198
8,583,103
8.712.146
.32,114,860
268.6
6,141,494
6.894.461
7,740,814
8.410.868
27,823.908
230.8
92,092.322
94.020.926
96,051,501
98.794.570
96.581.077
-2.2
535,429,841
589.274.192
658,983,353
731.071.161
785.744.954
7.5
12.748.808
12.850.372
13,217,169
13.515.150
13.757.431
1.8
26.227.746
25.678.859
28,094.894
29.738.153
31.914.256
7.3
368.964
414.106
477.898
618.072
853.433
38.1
2.212,094
2.290.576
2,812.746
4.005.101
5.014.549
25.2
7,280
7.416
12.207
26.922
22.300
-17.2
34,596
51.517
70,167
133.018
238.980
79.7
347,712
267.601
286.946
267.055
245,028
-8.2
33,599
43.651
32.100
27.826
26,264
-5.6
2,832,705
3.039.096
3.434.814
3.415.245
3.786.186
10.9
1,501,808
1.780.113
2.189,148
2.335.845
2.699.419
15.6
220.447
193.751
192.014
239.654
217.555
-9.2
75.243
124.693
91.737
122.398
105.877
-13.5
95.432.579
97.461.757
99.665,343
102.359.515
100.813.446
-1.5
566.560.681
620.965.863
693,027,778
768.290.921
826.621.050
7.6
100.435.904
102.436.220
104,213,605
106.483.908
109.144.689
2.5
460.687.479
495.484.153
533,284,434
582.124.212
636.248,491
9.3
12.083.839
11.903.592
12,333,764
12.766.410
13.072.121
2.4
115.983.568
122.489,252
141,571.020
162.584.233
177.750.952
9.3
19.017.357
19.334.397
19,463.836
19.391.179
19.704.707
1.6
21.105.158
25.955.575
28.825.258
30.388.582
31,591.789
4.0
1.249.234
1.368.994
1.422.648
1.597.435
1,540,573
-3.6
19.752.634
24.929.343
32.447.235
38.918,434
45.640.225
17.3
930.953
1.033.189
1.178.757
1.267.562
1.303.642
2.8
935.083
1,081.454
1.313.451
1,399.705
1.523.584
8.9
30,165
42,037
87.976
68.097
41.688
-38.8
44,384
67,482
60.178
55,227
46,076
-16.6
575.317
519,653
513.815
445,633
446.489
0.2
157.098
123.815
108.650
101,328
108.376
7.0
109.152.732
111.098,864
112.926.241
115,138,784
117.835.317
2.3
618.682.380
670.131,074
737.610.226
815,571,720
893.418.466
9.5
85.089.436
85.348.771
86.492.206
88,311,237
93.434.624
5.8
112.924.413
119.462.121
128.964.442
140,110,378
157,987.055
19.9
82.136.645
82.744.440
83.668.927
85,381,040
90.233.356
5.7
98.539.553
104.537.379
111.680,967
119,706,937
144.445.788
20.7
4.347.767
3.671.556
3,862.330
4.109.601
4.567.379
11.1
14,384.861
14.924.742
17.283.475
20.403.441
23.541.268
15.4
27.639.693
29.734.331
30.601.619
31.198.382
28.429.856
-8.9
60.507.961
71.153.015
85.337.201
93.909.641
102.151.442
8.8
4.707.696
5.177.201
5.530.812
5.920.839
5.019.736
-15.2
705 246
856,106
955.207
1.080.062
961 ,802
-10.9
General business credit
Number of returns
Amount
Prior year minimum tax credit
Number of returns
Amount
Total credits '
Number of returns
Amount
Income tax less credits'
Number of returns
Amount
Self-employment tax
Number of returns ,
Amount
Alternative minimum tax
Number of returns
Amount
Recapture taxes
Number of returns
Amount
Social security, 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
Amount
Income tax withheld
Number of returns
Amount
Estimated tax payments
Number of returns
Amount
Earned income credit'
Number of returns
Amount
Payment with an extension request
Number of returns
Amount
Excess social security tax withheld
Number of returns
Amount
Other payments
Form 2439
Number of returns
Amount
Form 4136
Number of returns
Amount
Total payments
Number of returns
Amount
Overpayment, total
Number of returns
Amount
Overpayment refunded
Number of returns
Amount
Refund credited to next year
Number of returns
Amount
Tax due at time of filing
Number of returns
Amount
Tax penalty
Number of returns
Amount
Footnotes at end of table
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990
Dollars-Continued^
(All figures are estimates based on samples--morey amounts are in thousands of dollars]
Constant 1990 dollars
1996
Percent change,
1997 to 1998
(7)
(8)
(9)
(10)
(11)
All returns*
Form 1 040 returns
Electronically filed returns
Form 1040A returns
Electronically filed returns
Form 1040EZ returns
Electronically filed returns
Form 1040PC returns
Salanes & 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 gain in AGI less loss
Number of returns
Amount
Capital gam distributions reported on Form 1040
Number of returns
Amount
Sales of property other than capital assets, net
gam 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,
t.'usts, etc
Number of returns
Amount
Farm net income less loss
Number of returns
Amount
Unemployment compensation in AGI
Number of returns
Amount
Social secunty benefits (received)
Number of returns
Amount
Taxable social security benefits in AGI
Number of returns
Amount
Foreign earned income exclusion'
Number of returns
Amount
Net operating loss '
Number of returns
Amount
Other income, net gain less loss '
Number of returns
Amount
Footnotes at end of table
114,601,819
66,358,259
3,858,800
27,850,427
7,707,100
20,393,132
2,524,937
4,215,400
99,356,244
2.669.116.143
85,340,012
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
431,277
41,486,113
5,453.748
19.325,586
115,943,131
66,390,696
3,562,384
26,051,305
5,639.602
20.507,577
2,700,590
2,993,313
101,138.551
2,745,674,587
67,028,830
132.744,885
5,006,129
41,611.002
26,214.195
81,125,493
18,261,317
10,493,609
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
256,950,782
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
505,303
42.307,875
4,623,440
13,308,848
118,218,327
64,774,724
4,130,001
24,463,262
5,975,664
21,644,177
4,618,555
7,102,740
102,748,874
2,814,059,621
67,159,338
138,060.470
5,000,839
40,180,655
27,709.581
86,879.155
18.352,565
10,626,019
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
503,913
41.457,652
4,698,360
13,950,900
120,351,208
66,264,999
4,905,975
24,579.173
7,083,225
21,196,154
6,964,704
8,310,882
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
152,069,394
24,240.112
289,970,087
N/A
N/A
1,744.602
-1,189,252
5,761.089
64,340,125
5,214,044
44,935,905
20,948,184
311,837,118
19,496.575
211,491,247
14,480,636
161,908,136
2,150,954
-5,576.094
7,124,100
14,031.028
11.351.510
113,972,825
8,307.938
50,128.411
297,534
10,724,901
558,443
41.810,705
4,737,237
15,541,642
122,421,991
68,781,991
6,972,994
24,780,076
8,475,296
21,154,655
8,839,265
7,705,268
106,535,253
3.093,909.297
57,231,792
142,211,828
4,778,374
40,050,530
30,423,274
94,481.652
19,544,265
11,728,743
437,410
4,081,438
17,104,785
161,403,600
25,690,397
355.728,739
N/A
N/A
1,719,937
-1,256.537
8,530,379
106,345,650
7,774,091
59,086,417
22,211,348
352,090,419
20,473,407
223,803,986
14,647,697
174,847.524
2,091,845
-6,326,777
7,082,562
13,408,827
12,136,792
123,567,281
8,941,171
54,785,842
308,284
10,730.402
539.802
38,515,061
5,088,222
17,186,230
(12)
1.7
3.8
42.1
0.8
19.7
-0.2
26.9
-7.3
2.0
5.1
-0.1
1.7
-3.0
0.3
3.1
-3.7
1.7
2.2
5.9
0.9
1.0
6.1
6.0
22.7
-1.4
-5.7
26.2
65.3
25.1
31.5
6.0
12.9
5.0
5.8
1.2
8.0
•3.2
-13.5
-0.6
-4.4
6.9
B.4
7.6
9.3
3.6
-0.2
-5.0
-8.1
7.4
10.4
Individual Returns 1998
Table A--Selected Income and Tax Items for Selected Years, 1994-1998, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Constant 1990 dollars
1995
1997
1998
Percent change,
1997 10 1998
lotal income, net gam less loss
Number of returns
Amount
Total taxpayer IRA adjustment
Number of r'eturns
Amount
Student loan interest deduction
Number of returns
Amount
Medical savings account deduction
Number of returns
Amount
One-half of self -employment tax
Number of returns
Amount
Self-employed health insurance
Number of returns ,
Amount
Keogh retirement plan
Number of returns
Amount
Penalty on early withdrawal of savings
Number of returns
Amount
Alimony paid adjustment
Number of returns
Amount ,
Foreign housing deductions
Number of returns
Amount
Utner aajustments
Number or returns
Amount
Total statutory adjustments
Number of returns
Amount
Adjusted gross income or loss (AGI)
Amount
Total Itemized deductions
Number of returns
Amount
Total standard deduction
Number of returns
Amount
Basic standard deduction
Number of returns
Amount
Additional standard deduction
Number of returns
Amount
AGI less deductions
Number of returns
Amount
Number of exemptions
Exemption amount
Taxable income
Number of returns
Amount
Tax from table, rate schedules, etc.
Number of returns
Amount
Additional taxes
Number of returns
Amount
Income tax before credits
Number of returns
Amount
Child care credit
Number of returns.....
Amount
Credit for elderly or disabled
Number of returns
Amount
Child tax credit
Number of returns
Amount
Education credits
Number of returns
Amount
Aoopiion creoii
Number of returns
Amount
Foreign tax credit
Number of returns
Amount
(7)
(8)
(9)
(10)
(11)
115,631,790
3.480,265,674
4,319,153
7,397,505
N/A
N/A
N/A
N/A
12.734,753
11,556,262
1,483.167
1.043.770
995,844
7,226,356
636,445
120,840
639,000
4,862,091
4.312
44,968
865,295
17.859.335
34.482,646
3,533,018,041
33,017,754
435,321,048
81,947,182
350,182.001
81,947.182
339,530,072
10.621.983
10.651.929
104,288,562
2,727,380,224
232.716,395
496,083,803
92.793,239
2,290,987,713
92,689,014
477,017,656
100,985
558,477
92.701.755
477.576.133
6.011.648
2.227.206
222,358
41,094
N/A
N/A
N/A
N/A
N/A
N/A
1,545,691
2036,109
118,113.441
3,628,210,285
4,300,722
7,150,955
N/A
N/A
N/A
N/A
12,849,084
11,442,376
3,011,145
2,230,828
1,032,102
7,490,690
803,838
174.838
557,947
4,481,616
5,765
98,301
12b. 32J
737.846
18,208,887
35,282,656
3,694,315,357
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
237,164,486
501.294,686
94,612.292
2.413,230.177
94.482.512
510,929.749
65.179
364.123
94,497.909
511,293,871
5,964,253
2.159,487
251.524
41.190
N/A
N/A
N/A
N/A
N/A
N/A
1,730,566
2 543,150
120,289.122
3.815.517,854
4,374.281
7,189.612
N/A
N/A
N/A
N/A
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
12U,Sb1
515.142
18,424,901
35,539,111
3,890,201,108
35,414.589
477,117.744
83.996.917
355,085,811
83,996,917
344,007,486
11,042,761
11,078,325
107,919,330
3,013,229,889
238,626,393
499,050,564
96,575,755
2,574,722,824
96,513.834
555,479,582
36,237
123,892
96,522.237
555.603.473
5.974.146
2.109,486
168,012
26,530
N/A
N/A
N/A
N/A
N/A
N/A
2,105,799
2,949,029
122,332,599
4.085,427,252
4,068,958
7,054,311
N/A
N/A
16,912
18,285
13,513,228
12,107.787
3,284.842
3,151,337
1,189,981
8,336,827
918.302
190.747
623.646
5,139,621
654
13.323
llB.b2a
719.930
18,785,760
38,236,710
4,141,624,988
36,824,595
505,545,743
84,844,302
359,687,235
84,844,302
348,829.581
11.136.379
10,857.654
110.720.898
3.244,406,258
238,626.393
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
2,006,519
190,343
33,616
N/A
N/A
N/A
N/A
30,721
47,656
2,334.015
3.317.151
124,552,387
4,360,050,682
3,868,017
6,529,866
3,763,742
1,380,198
42,235
49,498
13.756.483
12.727.545
3.380.867
3,742,652
1,177,487
8,803.575
828,922
173.774
590.898
5,484.695
1.543
31.096
lB4,b4Ci
827,120
21,998.366
41,093.069
4,410,401,341
38,186,186
539,442,054
85,576,463
366,393,440
85,576,463
355,183,772
11,081,634
11,209,668
111,924,583
3,475,152,216
238,626,393
518,618,250
100,801,271
3,015,022,488
100,793,439
648,506,463
47.690
272.533
100,797,716
648,778,995
6,128,155
2,121,669
180,473
28,460
24,810,781
12.076,131
4.652,596
2,692,701
40,668
65.225
2.995.294
3,729,683
(12)
1.9
6.5
-4.9
-7.6
149.7
170.7
1.8
5.1
2.9
18.8
-1.0
5.6
•9.7
-5.3
6.7
135.9
133.4
38.8
14.9
17.1
7.5
4.3
6.7
0.9
1.9
0.9
1.8
-0.5
3.2
1.1
7.1
0.0
1.4
1.5
8.0
1.6
7.8
-19.5
-49.5
1.6
7.7
5.7
5.7
-5.2
-15.3
32.4
39.0
28.3
12.4
Fnntnntoe at on/i nf tahia
Introduction and Changes in Law
Table A-Selected Income and Tax Items for Selected Years, 1994-1998, 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
1994
1995
1996
1997
1998
Percent change.
1997 to 1998
(7)
(8)
(9)
(10)
(11)
(12)
General business credit
Number of returns
301,244
608,499
77,133
332.062
8.120.873
5.415.780
92.092.322
472.150.354
12,748.808
23,128.624
368,964
1,960,700
7,280
30,508
347.712
29.629
2,832.705
1,324,346
220.447
66,362
95,432,579
498,730.759
100,436.904
405.249,981
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
676.317
138.534
109.152.732
545.575,291
85.089,436
99.580.611
82.136.645
86.895.549
4.347.767
12.686.063
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
1.954,473
7.416
44.183
267.601
37.437
3,039,096
1,526,684
193.751
106.941
97.461.757
532.660.774
102,436.220
424,943.527
11,903.592
105.050.816
19.334.397
22.260.356
1.356,994
21.380.226
1.033.189
927,491
42,037
57,875
519653
106,188
111,098,854
574,726.479
85,348.771
102,454.649
82.744.440
89,654.699
3,671,566
12.799.950
29.734.331
61,023,169
5,177,201
734,225
297,511
619,075
117,414
557,954
8,583,103
6,450,678
96,051.601
649.152.794
13.217.169
23.412.412
477,898
2,343.955
12.207
58.473
286.946
25.750
3,434,814
1,824,290
192,014
76.448
99.665.343
577.623.148
104.213.605
444,403,695
12,333.754
117,975.860
19,463.836
24,021.048
1.422.648
27.039.363
1.178.767
1.094.543
87.976
50,148
613,816
90,542
112,926.241
614,675,188
86,492,206
107.470.358
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
564,790
8,712,146
6,849.241
98.794.570
595.334.822
13.615.160
24.216.737
618.072
3,261,483
26.922
108.321
267,056
22,660
3,416.245
1.902.154
239,664
99.673
102.359.516
625,644,072
106.483.908
474.042.518
12.766.410
132.397.684
19.391.179
24.746.402
1.697.435
31.692.536
1.267.562
1.139,825
68,097
44.973
446.633
82.515
116.138.784
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
272.197
684.120
108.683
662.623
32.114.850
22.188.124
96.581.077
626.590.872
13,757,431
25,449,965
853,433
3.998.843
22.300
190.574
245,028
20,944
3,786,185
2,152.647
217,555
84,431
100,813,446
659,187,440
109,144,689
507,375.192
13.072,121
141,747,171
19,704.707
25,192.814
1,540,573
36,395,714
1,303,642
1,214,979
41.688
36.743
446.489
86.424
117.835,317
712.454,917
93,434,624
133.960.969
90.233.366
115.188.029
4.567.379
18.772.941
28,429.856
81.460.480
5.019.736
766,987
-11.1
Amount
Prior year minimum tax credit
■13.2
■8.4
17.6
Total credits '
Number of returns
268,6
Amount
Income tax less credits'
Number of returns
224.0
-2.2
Amount
5.3
Self-employment tax
Number of returns
1.8
Amount
5.1
Alternative minimum lax
Number of returns , „
38.1
Amount
Recapture taxes
22,6
•17.2
75.9
Social security, fvledicare tax on lip income
not reported
-8,2
-7,6
Tax on qualified retirement plans
10.9
Amount
13.2
Advanced earned income credit payments
-9.2
Amount
-15.3
Total tax liability '*
Number of returns
-1.5
Amount
5.4
Income tax witfiheld
Number of returns
2.5
Amount
7.0
Estimated tax payments
Number of returns . , , . ,
2.4
Amount
7.1
Earned income credit'
Number of returns
1.6
Amount
1.8
Payment with an extension request
Number of returns
-3.6
14.8
Excess social security tax withheld
2.8
6.6
Other payments
Form 2439
Number of returns
-38.8
Amount
Form 4136
Number of returns
-18.3
0.2
Amount ,
4.7
Total payments
Number of returns
2.3
7.3
Overpayment, total
5.8
Amount
Overpayment refunded
Number of returns
17.4
5.7
Amount ,
Refund credited to next year
18.2
11.1
Amount
Tax due at time of filing
Number of returns .
Amount
Tax penalty
Number of returns
Amount
13.0
-8.9
6.5
-15.2
-12.8
' All Items correspond to the Form 1040 line items Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3
' Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss
* Total credits includes the values for mortgage interest tax credit and "'other credits" not tabulated here
' Total tax liability includes the values for "other taxes" not tabulated here
■ Total payments includes the value for the deferral of additional 1993 taxes, however, this is a value for 1993 only and is not included in table A
^ Inflation-adjusted data were calculated using the consumer price index m the 'Economic Report of the President," February 1 998, Table B-59,
1998 CPI-U = 153 9,1997 CPI-U = 160 £, 1996 CPI-U = 156 9, 1995 CPI-U = 152 4, 1994 CPI-U = 148 2. 1993 CPI-U = 144 5,
* All returns for 1995 includes 233,424 Form 1040T returns
N/A = Not applicable
The value can be found in table 3 3
based on 1990=100 when 1990CPt-U = 130
8
Individual Returns 1998
Figure 1 --General Filing
Requirements
Marital Status
Filing Status
Age
Gross Income
Single (Including divorced and
legally separated)
Single
under 65
65 or older
$6,950
$8,000
Head of household
under 65
65 or older
$8,950
$10,000
Married with a child and living
apart from spouse during the last
six months of 1998
Head of household
under 65
65 or older
•
$8,950
$10,000
Married and living with spouse at
the end of 1998 (or on the date
spouse died)
Married, joint return
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$12,500
$13,350
$14,200
Married, separate return
any age
$2,700
Married, not living with spouse at
the end of 1998 (or on the date
spouse died)
Married, joint or separate return
any age
$2,700
Widowed in 1996 or 1997 and not
remarried in 1998
Single
under 65
65 or older
$6,950
$8,000
Head of household
under 65
65 or older
$8,950
$10,000
Qualifying widow(er) with
dependent child
under 65
65 or older
$9,800
$10,650
Requirements for Filing
The filing requirements for Tax Year 1998
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 . Figure 2 shows the filing
requirements for taxpayers who could be
claimed as a dependent by another person (such
as a parent)
In addition to the general filing requirements,
an individual was obligated to file a return for
Tax Year 1998 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 $2,700 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-
• Earned income was more than $4,250, or
• Unearned Income was over $700, or
• Total of earned and unearned Income was more than the larger of $700 or earned Income (up to $4,000) plus $250.
2. Single dependents 65 or older or blind must file a return if-
• Earned income was more than $5,300 ($6,350 If 65 or older and blind), or
• Unearned Income was more than $1,750 ($2,800 If 65 or older and blind), or
• Gross Income was more than the total of earned Income (up to $4,000) plus $250 or $700, whichever Is larger,
plus $1,050 ($2,100 If 65 or older and blind).
3. Married dependents under 65 must file a return if-
• Gross Income was at least $5 and spouse files a separate return on Form 1040 and itemizes deductions.
• Earned income was more than $3,550, or
• Unearned income was over $700, or
• Total of earned and unearned Income was more than the larger of $700 or earned income (up to $3,300) plus $250.
4. Married dependents 65 or older or blind must file a return if-
• Earned income was more than $4,400 ($5,250 if 65 or older and blind), or
• Unearned was more than $1 ,550 ($2,400 if 65 or older and blind), or
• Gross income was more than the total of earned Income (up to $3,300) plus $250 or $700, whichever Is larger,
plus $850 ($1 ,700 If 65 or older and blind).
• 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
10
Individual Returns 1998
to obtain a refund of tax withheld, or take
advantage of the earned income credit.
Changes in Law
Major changes in effect for Tax Year 1998
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.
Child Tax Credits
Beginning in 1998, a new credit of $400 was
allowed for each qualifying child under the age
of 17. For families with no more then two
children, the credit was non-refundable. For
families with more than two children the credit
was refundable subject to certain limitations.
The child tax credit was phased out by $50 for
each $1,000 (or fraction thereof) that AGI
exceeded $110,000 for taxpayers filing jointly,
$55,000 for married filing separately, and
$75,000 for single filers. Certain taxpayers
were also able to take the additional child tax
credit.
Earned Income Credit
The income eligibility level and amount of
the earned income credit (EIC) for 1998 was
adjusted for inflation. If a taxpayer's "earned
income" and modified adjusted gross income for
1998 were both less than $26,473 and the
taxpayer had one qualifying child living with
them, the credit could be as much as $2,271. If
the taxpayer had two or more qualifying
children living with them and earned less than
$30,095, the credit could be as much as $3,756.
For taxpayers with no qualifying children and
earning less than $10,030, the credit could be as
much as $341.
Starting in 1998 the definition of modified
AGI used for EIC purposes changed. Modified
AGI included tax-exempt interest plus the
nontaxable part of a pension, annuity, or IRA
distribution, except for any amount that is
nontaxable due to trustee-to-trustee transfer or a
rollover distribution. For prior years, 50
percent of business losses had to be added back
to AGI to figure modified AGI. Starting in
1998 this amount increased from 50 percent to
75 percent. Also, taxpayers with investment
income totaling more than $2,300 were not
eligible to receive the EIC.
Education Credits
Begirming in 1998, the Hope Scholarship
Credit and the Lifetime Learning Credit were
available for post-secondary educational
expenses. Based on eligibility, a taxpayer could
claim only one of the credits with respect to a
certain student for a certain year. If the student
made a tax-free withdrawal from an educational
IRA, neither credit could be claimed. The
credits would be phased out for AGI between
$40,000 and %50,000 ($80,000 and $100,000
for married filing jointly).
The Hope Scholarship Credit provided a
maximum credit per student of 100 percent of
the first $1,000 of qualified tuition and related
expenses and a 50 percent credit for the next
$1,000 of eligible expenses for eru-oUment in
undergraduate programs. Also, the credit only
applied for the first two years of post-secondary
education.
Unlike the Hope Scholarship Credit, the
Lifetime Learning Credit could be used for
qualified tuition and expenses for
undergraduate, graduate level, and professional
degree courses. The credit could be used for an
unlimited number of years, as long as the
taxpayer or dependents were enrolled in post-
secondary education. This credit applied to
expenses paid after June 30, 1998, and a
maximum Lifetime Learning Credit of $1,000
could be claimed per tax return.
Education IRA
Beginning in 1998, taxpayers could have
made nondeductible contributions up to $500
annually to an educational IRA for a child under
age 18. The earnings and withdrawals were
tax-free to the extent that withdrawals did not
exceed the beneficiary's qualified higher
education expenses for the year. The
Introduction and Changes in Law
11
educational IRA contribution was phased out for
modified AGI between $95,000 and $110,000
(between $150,000 and $160,000 for married
taxpayers filing jointly)
Exemption Amount
Indexing for inflation allowed a taxpayer to
claim a $2,700 deduction for each exemption to
which he or she was entitled for 1998, an
increase over the $2,650 allowed for 1997. The
AGI threshold for the limitation of exemption
amounts was also indexed for inflation,
increasing from $121,200 to $124,500 for
single filers; $181,800 to $186,800 for married
persons filing jointly and surviving spouses;
$151,500 to $155,650 for heads of household;
and $90,900 to $93,400 for married persons
filing separately. The phaseout of the deduction
for exemptions was completed at AGI levels
above $247,000 for single filers; $309,300 for
married persons filing jointly and surviving
spouses; $278,150 for heads of household; and
$154,650 for married persons filing separately.
Above these levels, no deduction for exemptions
was allowed.
Itemized Deductions
If a taxpayer's AGI was greater than
$124,500 ($62,250 if married filing separately),
his or her itemized deductions may have been
limited; the threshold was increased from
$121,200 ($60,600) for 1997, as a resuU 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.
Personal Tax Credits
Beginning in 1998, personal tax credits were
no longer limited by alternative minimum tax
computations. The personal tax credits include:
credit for child and dependent care expenses,
credit for the elderly or the disabled, child tax
credit, education credits, adoption credit, and
mortgage interest credit.
Roth IRA
In 1998, for the first time, taxpayers were
able to create Roth IRA's. Unlike traditional
IRA's, contributions to a Roth IRA were not
deductible. However, qualified distributions
from the earnings of a Roth IRA were tax
exempt. The contribution limit for Roth IRA's
was the lesser of $2,000 or the individual's
taxable compensation, unless the taxpayer
contributed to both Roth IRA's and traditional
IRA's. In that case, the contribution limit for
Roth IRA's was reduced by all contributions
(other than employer contributions) to
traditional IRA's for the taxable year. The
eligibility for Roth IRA's was phased out for
joint filers with modified AGI between
$150,000 and $160,000, married taxpayers
filing separately and living with their spouses
with modified AGI between $0 and $10,000, •
and all other filers (single, head of household,
and married filing separately and not living with
their spouse at any time during the year) with
modified AGI between $95,000 and $110,000.
Contributions to Roth IRA's could be made
after the taxpayer reached the age of 70 Vi .
Also, the minimum distribution rules did not
apply to living taxpayers as they did for
traditional IRA's.
Some taxpayers were also eligible to
make taxable rollovers of traditional IRA's to
Roth IRA's without paying the 10 percent tax
on early withdrawals. Taxpayers had to have a
modified AGI of $100,000 or less to be able to
roll over a traditional IRA to a Roth IRA.
When a taxpayer converted an amount from the
traditional IRA to a Roth IRA, they were
required to include in gross income the amount
that they would have reported in income if they
had made a withdrawal from this IRA. The
taxpayer did not include in gross income any
part of the conversion that was a nondeductible
contribution in a traditional IRA. Taxpayers
12
Individual Returns 1998
then generally had the option of including this
taxable amount from the conversion in income
either for the current year or including it in
equal parts over four years. Married taxpayers
filing separately could not take advantage of this
rollover provision.
Sale of a Home
Taxpayers who sold their primary residence
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 45
percent, up from 40 percent in 1997.
Self-employment Tax
The ceiling on taxable "self-employment
income" was raised for 1998, to $68,400 for the
social security portion (12.4 percent) of the self-
employment tax. The limit was $65,400 for
1997.
Standard Deduction
The standard deduction increased for 1998
as a result of inflation indexing. For single
filers, the standard deduction rose from $4,150
to $4,250; for married persons filing jointly or
surviving spouses, from $6,900 to $7,100; for
married persons filing separately, from $3,450
to $3,550; and for heads of household, from
$6,050 to $6,250. The basic standard deduction
claimed by filers who were dependent children
of other taxpayers increased to $700 for 1998.
New for 1998, the amount of standard deduction
for a dependent could be greater than $700 and
equal to the dependent's earned income plus
$250 (but not more than the regular standard
deduction amount). Taxpayers who were age
65 or over or blind could claim an additional
standard deduction amount of $850 or $1050
depending on marital status.
Student Loan Interest Deduction
Beginning in 1998, a deduction allowed
eligible taxpayers to deduct up to $1,000 for
interest paid on qualified higher education
loans. These loans must have gone towards
qualified expenses of either the taxpayer, the
taxpayer's spouse, or any dependent of the
taxpayer at the time the debt was incurred. The
education interest deduction was phased out
began with a modified AGI of $40,000 -
$50,000 ($60,000 - $75,000, joint returns)
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 consistent over several years, and
would 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
Introduction and Changes in Law
13
Figure 3.-Calculation of the 1979
Income Concept for 1998
1979 Total Income Concept=
Income or Loss:
Salaries and wages ■"
Interest ^
Dividends '
Taxable refunds ■"
Alimony received ■"
Capital gains reported on Schedule D
minus allowable losses ■■
Other gains and losses (Form 4797) ^
Business net income or loss ^
Farm net income or loss ^
Rent net income or loss ^
Royalty net income or loss ^
Partnership net income or loss ^
S Corporation net income or loss ^
Farm rental net income or loss ^
Estate or trust net income or loss ^
Unemployment compensation ■"
Depreciation in excess of straight-line
depreciation ^
3.5
Total pension income
4
Other net income or loss
Net operating loss ■•
Deductions: ^
Disallowed passive losses (Form 8582)
Moving expenses ^
Alimony paid ''
Unreimbursed business expenses^
Included in adjusted gross income (less deficit) (AGI) for Tax Year 1998
Adjustment to add back excess depreciation (accelerated over straight-line
depreciation) deducted in the course of a trade or business and included in
net income (loss) amounts shown above
Includes taxable and tax-exempt pension and retirement distributions,
including IRA distnbutions
Includes an adjustment to add back amounts reported for the
foreigned-earned income exclusion "
* Not fully included in AGI for Tax Year 1 998.
^ Not included in AGI for Tax Year 1998
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
14
Individual Returns 1998
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 1998
[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
1998 Adjusted Gross Income
1979 Income Concept
1998 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)
(5)
(7)
(8)
124,770,662
27,284,126
24,625,807
18,292,762
13,135,034
9,973,659
7,686,872
5,891,662
4,387,237
2,925,974
2,216,060
3,211,034
1,603,249
878,918
573,058
1,036,956
376,277
192,953
307,020
172,004
5,415,973
79,829
366,072
451,254
456,216
447,073
421,092
381,631
328,048
247,538
209,946
355,933
217,636
141,977
107,075
248,275
129.350
85,963
207,594
533,469
124,770.662
26,771,398
24,590,329
18,870,326
13,393,562
9,971,063
7,502,419
5,545,455
4,229,816
2,785,814
2,143,903
3,243,056
1,674,364
962,494
607,444
1,230,832
453,721
234,586
368,080
192,000
5,571.452
75,877
365,172
455,974
464,872
446,979
410,293
359,178
316.288
235.789
203.305
359,995
227,718
155,599
113,363
295,305
155,981
104,619
247,926
567,220
16,535,263
21,435,755
20,120,998
15.912,818
11,572,075
9,071,515
6,976,556
5,334,810
3,987,489
2,657,073
2,008,583
2,899,383
1,415,480
784,005
491,823
891,086
315,295
161,111
255,074
144,334
3,879,762
111,718
279,326
364,495
372,621
368,944
342,533
307,550
260,497
193,822
154,159
257,715
154,737
97,755
58,667
149,859
70,278
46,600
99,351
159,017
106,535,263
21,238,961
20,075,945
16,085,070
11,828,353
9,032,908
6,837,465
5,127,430
3,890,935
2.560,730
1.982.541
2.935.454
1.497.783
837.769
525.988
1.034.156
377.871
196.068
308.445
150,400
3,879,762
108 070
Under $10 000
$10 000 under $20 000
279 142
$20,000 under $30.000
369 001
$30 000 under $40 000
376 750
$40,000 under $50,000
369 209
$50 000 under $60 000
336 973
$60,000 under $70 000
297 062
$70 000 under $80 000 . .
257 350
$80,000 under $90 000
186 767
$90,000 under $100.000
160 315
$100 000 under $125 000
268 103
$125,000 under $150.000
157 684
$150,000 under $175 000
98 673
$175,000 under $200,000
67 816
$200 000 under $300 000
1 57 550
$300 000 under $400 000
74 080
$400,000 under $500.000
47,630
$500 000 under $1 000 000. . .
105 091
$1,000,000 or more
162,496
Taxable interest received
Dividends in AGI
Dividends received
Size of
1998 Adjusted Gross Income
1 979 Income Concept
1998 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)
All returns, total
67.231,792
8.611,135
9,013,652
8,478,003
7,507,524
6,801,033
5,761,643
4,804,799
3,714,446
2,586,876
2,040,210
2,979,939
1,516,102
835.584
548.259
1.005.281
366.155
188.956
301.817
170,376
178,334
10,240
16,618
14,436
12.528
10,633
10,358
9,859
8,143
6,264
5,281
9,399
7,169
4,295
3,622
7,977
4,913
3,129
8,773
24,697
67,231,792
8,334,161
8,788,679
8,955,651
7,754,334
6,836,774
5,615,773
4,457,454
3,576,242
2,469,745
1,969,323
2.983,558
1.561.542
911.453
576.864
1.195.024
442.700
230.181
362.410
189.924
178,334
10,126
15,914
17,364
13,943
11,657
10,915
7,819
7,121
4,931
5,257
8,744
6,045
4,691
3,261
8,408
5,057
3,295
8,843
24,921
30,423,274
3,691,023
3,130,971
2,843,736
2,687,171
2,598,886
2,541,417
2,253,057
1,886,781
1,444,680
1,226,425
2,001,540
1,127,575
556,392
447,298
847,899
321,496
171,802
281,510
153,613
118,480
4,000
5,453
5,063
5,431
5,574
5,496
5,099
5,641
4,286
3,721
8,362
5,563
4,121
3,441
8,792
5,216
3,002
8,485
21,735
30,423,274
3,539,242
2,976,532
3,088,765
2,872,843
2,730,470
2,384,031
2,048,733
1,789,447
1,380,334
1,162,748
1.971,523
1,177,255
716,057
480,717
991,235
389,535
204,957
336,419
182,420
118.480
Under $10.000
3,937
$10,000 under $20,000
5,293
$20 000 under $30 000
6 494
$30,000 under $40,000
6,586
$40,000 under $50 000
5 787
$50,000 under $60 000
5,225
$50,000 under $70 000
4 621
$70,000 under $80,000
5,230
$80 000 under $90 000
3 758
$90,000 under $100 000
3,651
$100,000 under $125 000
7,305
$125 000 under $150 000
5,097
$150 000 under $175 000 ,
3 841
$175 000 under $200 000
3,531
$200,000 under $300,000
8,856
$300,000 under $400.000
5,396
$400,000 under $500 000
3,164
$500 000 under $1 000 000
8,761
$1,000,000 or more
21,944
Business or profession net income less loss
Sales of capital assets
Size of
1998 Adjusted Gross Income
1979 Income Concept
1998 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
All returns, total
17.104,785
3.141.702
2.515.088
2.135,473
1,751.670
1.584,725
1,247,468
996,805
787.864
597,415
408,070
630,107
373,531
218.724
153,384
293,207
102,249
50,695
74,724
41,883
202,400
6,468
16,499
16,166
13,961
13,033
11,978
10,570
9,580
8,353
7.596
14.024
12.063
9.116
7.551
17.982
8.149
4,522
7.980
6.809
17,104,785
2.882,198
2.547.803
2.132,548
1,814,268
1,604,706
1,229,674
1,012,876
773,441
563,734
422.577
649.877
384,923
241.568
172.730
347.096
125,977
58,918
92,023
47,745
202,400
4,090
15,935
14,522
13,796
12,544
10,044
10,452
9,892
7,949
7,480
14,138
12,358
8.860
8.018
20,844
9,855
5,279
9,041
25,690,397
3,282,054
2,468,337
2,294,363
2,217,784
2,131,835
2,027,529
1,838,362
1,566,055
1,241,728
1,068,111
1,789,539
986,357
610,912
419,225
815,698
319,568
167,874
280,246
446,084
8,290
4,854
5,392
6,576
6,912
8,387
7,724
9,553
8,018
7,462
15,457
14,101
10,389
8,879
27,139
18,380
13,076
41,903
222,591
25.690,397
3,156,963
2,358,793
2,478,652
2,359,420
2,193,152
1,924,296
1,553,901
1,451,980
1,188,263
991,025
1,766,818
1,023.691
664,573
445,056
934,042
376,503
193,843
328,024
181,400
446,084
Under $10 000
8,455
$10 000 under $20 000 ....
4,591
$20 000 under $30 000
6,170
$30,000 under $40 000
7,503
$40 000 under $50 000
8,226
$50,000 under $60 000
7,852
$60 000 under $70 000
8,590
$70,000 under $80,000
8,208
$80,000 under $90,000
$90 000 under $100 000
7,548
6,464
$100,000 under $125 000
15,603
$125 000 under $150 000
13,133
$1 50 000 under $ 1 75 000 ....
10,485
$175,000 under $200 000
8,788
$200 000 under $300 000
25,704
$300,000 under $400 000
18,772
$400 000 under $500 000
13,276
$500,000 under $1.000.000
41,805
$1,000,000 or more ,
7,194
164,810
223,809
Foolnotes at end of lable
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, 1998--Continued
[All figures are estimates based on samples-numbers of returns are in thousands and money amounts are in millions of dollars]
Rents, royalties, and farm rental net income less loss
Partnership and S corporation net income less loss
Size of
1998 Adjusted Gross Income
1979 Income Concept
1998 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
All returns, total
10,157,416
929,502
1,173,450
1,057,801
965,188
969,476
890,936
728,071
501,179
465,505
391,473
731,958
361,552
180,900
123,525
252,575
111,265
55,706
102,225
64,920
22,440
-793
992
294
597
-425
483
201
238
309
562
1,409
1,551
1,201
1,195
3,345
2,050
1,239
2,905
4,987
10,157,416
882,066
1,143,115
1,121,578
1,019,237
1,000,092
853,665
684,555
546,306
462,546
381,352
688,008
383,600
196,310
137,894
292.136
120,019
51,616
113,147
70,065
22,440
-877
1,096
531
736
-182
587
202
195
125
221
1,445
1,334
1.104
1.469
3.288
1,868
1,321
2,970
5,007
6,184,186
500.848
385.323
436,247
442,415
434,039
420,154
406,465
367,664
284,030
258,248
495,844
328,952
241,224
168,207
396,682
190,006
108,140
192,345
127,360
187,355
-16,975
845
1,473
1,669
1,683
2,498
3,008
2,186
2,384
3.028
7.506
5,710
5,876
6,447
20,254
14,748
11,004
31,401
80,700
6,184,186
477,852
370,132
459,216
452,496
426,366
420,644
378,373
349,963
254,676
250,092
474,523
335,711
243,654
172,919
437,321
202,558
116,718
204,868
136,095
187,355
-17 145
Under $10 000
$10,000 under $20,000
557
$20,000 under $30 000
1 392
$30 000 under $40 000
1 588
$40 000 under $50 000
1 660
$50,000 under $60 000
1 975
$60 000 under $70 000
2 999
$70,000 under $80,000
3 041
$80,000 under $90 000
2 312
$90 000 under $100 000
1 933
$100 000 under $125 000
7 380
$125,000 under $150,000
5 969
$150 000 under $175 000
6 664
$175,000 under $200,000
5 718
$200,000 under $300 000
21 337
$300,000 under $400,000
14 970
$400 000 under $500 000
11 461
$500,000 under $1 000 000
31 784
$1,000,000 or more
81,762
Nondeductible passive losses
Estate and trust net income less loss
Size of
1998 Adjusted Gross Income
1979 Income Concept
1998 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)
1,163,488
86,908
65,717
42,441
57,955
59,423
56,537
43,466
45,581
27,014
30,573
98,620
93,183
92,541
72,763
125,755
55,109
28,065
50,784
30,843
10,842
1.101
200
311
178
235
155
213
462
119
418
571
590
801
535
1,370
638
387
968
1,687
1,163,488
104,326
65,504
48,306
66,904
53,459
62,004
34,472
40,645
22,874
30,652
104,512
93,098
82,210
61,795
125,849
69,631
28,062
57,250
32,036
10,842
3,545
154
151
127
116
237
205
175
117
188
614
646
480
347
951
492
268
717
1,311
530,175
66,591
42 796
30,488
42,097
28,936
42,012
26,730
29,998
23,948
28,119
40,215
25,717
15,946
12,845
25,582
16,669
8,401
17,209
13,785
9,464
-145
189
170
229
118
236
194
201
209
249
464
316
410
312
507
574
530
1,101
3,600
530,175
55,101
44,922
34,543
39,396
37,105
33,736
23,749
32,797
31,220
18,553
36,930
18,944
20892
13,331
28,570
18,535
9,143
17,197
14,414
9,464
-147
199
Under $10,000
$10 000 under $20 000
$20 000 under $30 000
180
$30,000 under $40,000
226
$40,000 under $50 000
182
$50,000 under $60,000
236
$60 000 under $70 000
113
$70 000 under $80 000
256
$80,000 under $90 000
233
$90 000 under $100 000
167
$100,000 under $125 000
531
$125,000 under $150 000
192
$150,000 under $175,000
420
$175,000 under $200 000
307
$200 000 under $300 000
630
$300 000 under $400 000
552
$400,000 under $500 000
583
$500 000 under $1 000 000 ,.. .
1 102
$1,000,000 or more
3,600
Pensions and annuities in AGI'
Pensions and annuities'
Total statutory adjustments
Size of
1998 Adjusted Gross Income
1979 Income Concept
1998 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(41)
(42j
(13)
(44)
(45)
(46)
(47)
(48)
All returns, total
24,360,349
2,241,821
4,696,357
3,591,663
2,817,811
2,340,121
1,971,181
1,550,494
1,267,559
859,759
665,023
917,952
450,272
215,725
151,512
263,740
89,593
48,845
71,230
38 582
354,745
11,003
39,885
41,804
35,883
32,242
29,280
28,285
24,400
18,695
14,513
24.980
13.490
7,567
6,477
12,455
4,224
2.486
3.998
2,978
26,356,280
2,146,865
4,628,660
4,108,015
3,114,508
2.469.588
2.046.513
1,672.916
1,258.215
913.985
597,288
1,165,335
533,089
356,824
232,116
500,165
179,639
102,151
151,090
69,225
574,879
10,898
39,759
50,304
44,308
38,324
37,608
27,750
25,104
22,424
18.308
37.604
26.168
21.679
14,391
47,941
24,912
18,143
37,143
31,108
21,998,366
2,957,031
3,225,406
3,137,407
2,645,308
2,210,533
1,722.151
1,366,958
924,964
621,142
476,422
791,041
486,407
299,391
220,096
426,217
155,715
88,727
143,414
90017
51,531
2,035
3,544
4,460
4,192
3.668
3.592
2,815
2,442
2,063
1.819
3.348
2.758
2.313
1,950
4,199
1,997
1,070
1.865
1.389
12,701,314
205.479
655.090
1.159,428
1,486,107
1,699,894
1,531,994
1,284.813
1,127.018
738,532
619,023
911,984
431,509
245,314
128,537
261,383
83,906
41,790
53,281
26 233
50,132
Under $10,000
1 531
$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
3,170
4,807
4,935
5,285
4.827
$60,000 under $70 000
3 758
$70,000 under $80,000
3,856
$80,000 under $90,000
2,369
$90,000 under $100 000
2.244
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175 000
3.713
2.008
1.368
$175 000 under $200 000
1,030
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
2,052
913
516
$500,000 under $1 000 000
971
$1,000,000 or more
781
Footnotes at end of table
16
Individual Returns 1998
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 1998-Continued
[All figures are estimates based on samples-numbers of returns are in thousands and money amounts are in millions of dollars]
Total Itemized deductions
Taxable
income
Size of
1998 Adjusted Gross Income
1979 Income Concept
1998 Adjusted Gross income
1 979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
All returns total
38,186,186
605,230
2,015,074
3,230,753
4,072,039
4,570.422
4.403.866
4,026.758
3.362.612
2.395.059
1.885.798
2.872.438
1.468,682
827,957
530.418
950,914
346,818
177,614
277,847
155,879
676,460
5.721
21.665
34.115
45.383
54.394
58,086
57.836
51.428
41.325
34.612
60.010
35.651
22.979
15.373
35.880
16.735
10.532
22.378
50.356
38,158,905
647,555
2.063.259
3.479.481
4.172,930
4,500,431
4,224,158
3.760.054
3.244.487
2.237.113
1.808.752
2.854.956
1.522.292
876.134
552.561
1.099.351
404.598
208.951
328.094
173,726
647,039
6,691
20,417
34,058
44,113
51,024
53,051
51,778
47,583
35,716
32.187
56.783
34.472
22.418
15.968
35.822
17.730
10.810
23.466
50,950
100,801,271
8,853,287
19,688,985
17,860,695
13,044,476
9,935,141
7,568.239
5.883.003
4.384.138
2.922.893
2.215.080
3.209.680
1.601.772
878.310
572,417
1,036,040
376.024
192.714
306.675
171.700
3,780,838
15.561
121.185
238.847
282.909
294.872
288,384
257.264
236.295
179.574
156.080
269.014
168.938
111.870
86.135
207.667
112.460
75.369
185.114
483,301
100,801,271
8.766.641
19.467.284
18.360.617
13.251.143
9.904.132
7.467.137
5.525.927
4.205.043
2.777.013
2.135.423
3.236.517
1.669.354
954.789
605.066
1.227.044
452.693
234.397
357.385
191.557
3,780,838
15.944
119715
Under $10.000
$10 000 under $20 000
$20,000 under $30.000
248.157
$30 000 under $40 000
294 171
$40 000 under $50 000
301 176
$50 000 under $60 000
285 746
$60,000 under $70 000
252.061
$70 000 under $80 000
226 057
$80,000 under $90.000
168.972
$90 000 under $100.000
147.905
$100,000 under $125.000
260,884
$125 000 under $150 000
167 458
$150,000 under $175.000
113.328
$175 000 under $200 000
83 574
$200 000 under $300 000
217 854
$300 000 under $400 000 ..
117.202
$400 000 under $500 000
78.341
$500 000 under $1 000 000
192 074
$1,000,000 or more
490.208
Total tax credits
Total income tax
Size of
1998 Adjusted Gross Income
1979 Income Concept
1 998 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)
(51)
(62)
(53)
(64)
All returns, total
34,271,812
1.470.197
5.177.591
5,958.447
4,338.491
3.911.843
3.255.520
2.723.466
2.075.515
1.485.797
1.091.473
1.343.010
358.240
207.069
140.644
291.470
135.047
72.068
133.342
92.583
30,056
131
2.501
4.812
3.279
3.196
2.782
2.505
1.951
1.388
860
951
307
185
250
542
378
292
1.100
2.533
34,271,812
1.435,132
5,144.673
6.014.934
4.399.095
3,875,807
3,173,692
2.525,123
2.059,769
1,426,005
1,042,477
1,410,900
432,355
247,302
152,551
343,334
155,759
79,837
152,005
100,060
30,056
136
2,470
4,838
3,303
3,159
2,722
2,383
1,947
1,259
809
1,004
328
256
175
714
438
304
1,167
2,634
93,047,898
8.251.384
15.365.028
15.364,816
12,779,095
9,875.704
7.658,793
5,873,712
4,383,814
2,923.894
2.214.727
3,210.399
1,602,188
878.153
572.439
1.036.241
376.013
192.805
305.822
171.862
788,542
2,302
15,567
30,864
40,348
44,815
44,940
43,402
41,435
33,385
30,969
57,080
38,493
26.717
21.431
55.601
32.821
23.123
58.483
146.757
93,047,898
8.184.193
15.182.271
15,841,463
12,976,884
9,842.854
7.455,865
5,516,203
4,203,839
2,773,878
2.135,144
3.235,901
1.668.771
952.597
605.458
1.226.523
453.073
234.431
367.542
190.906
788,542
Under $10 000
2.387
110.000 under $20.000
15.397
$20 000 under $30 000
32.250
$30,000 under $40.000
42.293
$40 000 under $50 000
46.060
$50,000 under $50.000
45.012
$60 000 under $70 000
41.044
$70 000 under $80.000
39,764
$80 000 under $90 000
31.452
$90 000 under $100 000
29.395
$100,000 under $125,000
54.886
$125 000 under $150 000 ..
37,806
$150,000 under $175 000
26.684
$1 75 000 under $200 000 .
20.513
$200,000 under $300 000
57.335
$300,000 under $400,000
33.576
$400,000 under $500 000
23.645
$500,000 under $1,000,000
50.230
$1,000,000 or more
148.815
' Individual Retirement Arrangements are included in the 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
Introduction and Changes in Law
17
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 1998 using AGI and
the 1979 Income Concept, classified by size of
1998 AGI.
Before TRA 86 became effective, a
comparison of income measured by AGI with
that measured by the 1979 Income Concept
showed significant differences at income levels
of $200,000 or more. But, with the elimination
of preferential treatment of various income
items by TRA 86, such as the exclusion of a
portion of capital gains, much of the difference
disappeared. Under tax law prior to 1987, the
capital gains exclusion accounted for the largest
difference at the higher income levels between
the two income measures. For 1998, 1979
Concept income was 2.9 percent higher than
income as calculated using AGI. This
difference was primarily attributed to the
inclusion of more than $220.1 billion in
nontaxable pensions and annuities (including
IRA distributions) in the 1979 Income Concept.
Income for all returns, using the 1979
Income Concept, increased 10.2 percent for
1998; income for the group $200,000 and above
increased 23.9 percent, after increasing 25.0
percent for 1997. Total income tax for all
returns increased 7.8 percent; and total income
tax reported for the $200,000 and above income
group increased 17.0 percent for 1998,
following an increase of 19.7 percent for 1997.
The average tax rates (income tax as a
percentage of total income) for each income
class and both income concepts for years 1986
through 1998 are shown in Figure 4.
For the population as a whole, average tax
rates for 1998 (based on the 1979 Income
Concept) are higher than those for 1986 (before
tax reform). However, between these 2 years,
the average tax rates declined in all income
categories below $500,000. The remaining two
income categories show the following increases
in average tax rates between 1986 and 1998:
returns with income between $500,000 and
$1,000,000 increased 0.6 percentage points; and
returns with income exceeding $1,000,000
increased 4.8 percentage points. Although the
average tax rate for 1998 was calculated using a
lower maximum marginal tax rate of 39.6
percent for 1998 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.
18
Individual Returns 1998
Figure 4--Total Income Tax as a Percentage of Adjusted Gross Income and the 1979
Income Concept, 1986-1998
Size of
1998 AGI
Total income tax as a percentage of adjusted gross income
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
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
4.0
6,8
9.4
10.6
11.8
135
15,1
16,5
17,8
18.8
20,1
21 8
23,0
23,9
25,8
27,0
282
29,0
28,6
13.4
4,0
6,5
9.3
10.9
11.6
13,2
14,5
15,6
16,6
17,4
18,8
20,3
21.6
22,5
237
24,0
24,1
24,6
25,0
13.3
38
6,4
9.3
10.9
11,5
129
14,2
15,3
16,2
17.3
18,4
19,8
21,1
21.8
22,8
23,6
23,9
24,0
24,2
13.1
3,7
6,1
9,1
106
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
132
14,4
15,4
16,0
17,3
18,6
19,8
21,0
22.7
24,3
24,9
25,7
262
13.1
3,2
5,1
8,4
10,2
10,8
11,6
12,9
14,0
15,0
15,9
169
18,7
19,6
20,7
22,9
24,4
253
26,0
26,8
13.5
3,0
49
8,2
10,1
10,7
11,5
12,7
13,9
15,1
15,7
170
18,6
19,7
21,2
23,8
26,9
28,4
30,0
31,2
13.7
3.0
4,8
8,1
100
108
11.4
12.6
13.8
14.9
15.9
17,0
18,6
19,9
21,4
23,9
26,9
28,6
30,2
31,1
14.0
3,0
4,7
7,9
9,3
10,7
11,4
12,5
13,6
14.6
15.8
16,9
18,3
19,9
20,9
23,8
26,8
28,7
30,2
31,4
14.5
3,1
4,6
7,7
9,7
10,8
11,3
12,3
13,6
14,6
15,4
16.7
18,4
19,8
20,9
23,4
266
282
30,1
30,8
14.7
3,2
4.3
7,6
9,6
10,7
11,3
12,1
13,4
14.4
15,2
16.5
17,7
19,3
20,5
22,9
26,1
27,4
29,0
28.8
14.6
2.9
4.3
6.8
8,8
10,0
10.7
11.4
12,6
13,5
14,8
16,0
17.7
18.8
200
22.4
25.4
269
282
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
$1 75 000 under $200 000
$200 000 under $300 000
$300,000 under $400.000
$400 000 under $500 000
$500,000 under $1 ,000,000
$1 000 000 or more . .
Size of
1998 AGI
Total income tax as a percentage of 1979 Income Concept
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
All returns, total
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
13.3
4.9
7.6
10.0
11 6
12,6
13,8
14.9
15.8
167
16,8
183
190
19.3
203
226
22 6
23.4
237
21,4
13.1
42
6,7
9,3
10,7
11,7
13,4
15,0
16,2
17,5
18,1
193
206
21 2
22 5
23,8
24.5
26,5
26 7
268
13.3
44
6,5
9,3
10,7
11,7
132
14,5
15,4
16,1
17,1
180
196
20 6
21,6
223
226
232
235
245
13.2
4,3
6,4
93
10,9
115
12,9
14,2
152
16,2
16,8
17,7
18,8
200
207
21 5
21,9
227
22
232
13.0
4,3
6,1
9.1
10,7
11,5
12,5
13,8
14,6
15.5
16.1
169
18,0
19,1
20
21 4
21 5
223
21,7
23 2
12.7
4,0
5,5
8,7
10,5
11.1
12,0
13,2
14,2
151
15,5
166
173
18,3
18,6
20,5
21,6
23,0
235
252
12.8
3,5
5,1
83
10,2
10,9
116
12,9
137
14,6
15,2
162
17,2
17,8
19,0
202
21 6
21 4
226
26,1
13.3
32
4,8
8,2
10,2
10,8
11,6
12,7
13,7
14,7
15,3
16,3
17,7
18,0
19,1
21 4
23,5
25,4
263
295
13.5
32
4,8
8,1
10,1
11.0
116
12,7
13,6
14,6
15,4
16,3
174
18,5
19,4
21,5
23,7
248
26 1
30 1
13.8
3,1
4,7
7,9
10,1
11,0
11 6
12,5
13,6
14,4
15,5
16,2
174
18,1
19,2
21 5
23,7
25,1
267
30,4
14.3
3.2
4,6
7.8
10,0
11,1
11,6
12,5
13,5
14,5
15,2
16,1
17,3
18,4
189
21,3
23,1
25,0
27,1
298
14.5
3,4
4,4
7,6
9,8
11.0
11.5
12.4
13,3
142
15,2
160
16,7
182
18,8
20,4
240
24,3
26,1
27,5
14.2
3,1
42
6.9
9.1
10,3
11.0
11,4
12,6
13,3
14,5
15,2
16,6
17,1
18,1
19,4
21,5
226
243
262
Under$10000
$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
tlie Sample
This section describes the sample design and
selection, the method of estimation, the sampling
variability of the estimates, and the methodology of
computing confidence intervals.
Domain of Study
The statistics in this report are estimates from a
probability sample of unaudited Individual Income
Tax Returns, Forms 1040, 1040A, 1040EZ, and
1040PC (including electronic returns) filed by U.S.
citizens and residents during Calendar Year 1999.
All returns processed during 1999 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
(125,037,636 returns) reported in Table C and the
estimated total of all returns (124.770,662) reported
in other tables.
The estimates in this report are intended to
represent all returns filed for Tax Year 1998. While
about 98 percent of the returns processed during
Calendar Year 1999 were for Tax Year 1998, the
remaining returns were mostly for prior years, and
a few for non-calendar years ending during 1998
and 1999. Returns for prior years were used in
place of 1 998 returns expected to be received and
processed after December 31,1 999. This was done
based on the assumption that the characteristics of
returns due, but not yet processed, can best be
represented by the returns for previous income years
that were processed in 1999.
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
Bonnye Walker and Valerie Puckelt designed the sample and prepared the text and tables in this section under the
direction of Yahia Ahmed, Chief, Mathematical Statistics Section, Statistical Computing Branch.
19
20
Individual Returns 1998
negative incomes. These positive and negative
income classes are deflated using the Chain-
Type Price Index for the Gross Domestic
Product 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 0.05
percent to 100 percent.
Tax data processed to the IRS Individual Master
File at the Martinsburg Computing Center during
Calendar Year 1999 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 based on prior year
data and other available information were used to
make each record internally consistent. Finally,
prior to publication, all statistics and tables were
reviewed for accuracy and reasonableness in light of
provisions of the tax law, taxpayer reporting
variations and limitations, economic conditions, and
comparability with other statistical series.
Some returns designated for the sample were not
available for SOI processing because other areas of
IRS needed the return at the same time. For Tax
Year 1998, 0.08 percent of the sample returns were
unavailable.
Method of Estimation
Weights were obtained by dividing the
population count of returns in a stratum by the
number of sample returns for that stratum. The
weights were adjusted to correct for misclassified
returns. These weights were applied to the sample
data to produce all of the estimates in this report.
Sampling Variability and Confidence
Intervals
The sample used in this study is one of a large
number of samples that could have been selected
using the same sample design. The estimates
calculated from these different samples would vary.
The standard error (SE) of an estimate is a measure
of the variation among the estimates from the
possible samples and, thus, is a measure of the
precision with which an estimate 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
Description of the Sample
21
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
$14,708 billion, and its related coefficient of
variation, CV(X), is 0.98 percent. The standard
error of the estimate, SE(X), needed to construct
the confidence interval estimate, is:
SE(X) =X.CV(X)
= ($14,708 X 10^) •(0.0098)
= $0,144 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 $14,564 billion
to $14,852 billion, and the 95 percent confidence
interval is from $14,420 billion to $14,996 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.
Footnote
[1] Indexing of positive and negative income is
done by dividing each by the ratio of the Chain-
Type Price Index for the Gross Domestic
Product for the fourth quarter of 1997 to the
fourth quarter of the base year of 1991. The
indices can be found in U. S. Department of
Commerce, Bureau of Economic Analysis,
Survey of Current Business (November 1998)
Vol. 78, number 11.
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.
22
Individual Returns 1998
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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 25
1.2 All Returns: Adjusted Gross Income, Exemptions, Deductions, and
Tax Items, by Size of Adjusted Gross Income and by Marital Status 31
1.3 All Remrns: Sources of Income, Adjustments, Deductions, Credits,
and Tax Items, by Marital Status 35
1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by size of Adjusted Gross Income 37
1.4CV Coefficient of Variation for All Returns: Sources of Income,
Adjustments and Tax Items, by Size of Adjusted Gross Income 48
Part 2 — Exemptions and Itemized Deductions
2.1 Remrns with Itemized Deductions: Sources of Income,
Adjustments, Itemized Deductions by Type, Exemptions,
and Tax Items by Size of Adjusted Gross Income 59
2.2 Returns with Itemized Deductions: Sources of Income,
Adjustments, Deductions, Credits, and Tax Items,
by Marital Status 64
2.3 All Returns: Exemptions by Type and Number of Exemptions,
by Size of Adjusted Gross Income 66
2.4 All Returns: Exemptions by Type and Number of Exemptions,
by Marital Status 68
2.5 Returns with Earned Income Credit, by Size of Adjusted Gross
Income 69
Michelle Cove, Lori Hentz, Kay Khuu Lee, John Latzy, Young Lim, and Earl Roberson were
responsible for programming the Basic Tables. Table 1.4CV was programmed by Valerie Puckett.
Review of specific tables was performed by Michael Parisi.
23
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 73
3.2 Returns with Total Income Tax: Total Income Tax as a
Percentage of Adjusted Gross Income, by Size of Adjusted
Gross Income 75
3.3 All Remrns: Tax Liability, Tax Credits, and Tax Payments,
by Size of Adjusted Gross Income 79
3.4 Remrns with Modified Taxable Income: Tax Classified by Both
the Marginal Rate and Each Rate at Which Tax Was Computed 85
3.5 Returns with Modified Taxable Income: Tax Generated, by Rate
and by Size of Adjusted Gross Income 86
3.6 Remrns with Modified Taxable Income: Taxable Income and Tax Classified
by Each Rate at Which Tax Was Computed and by Marital Stams 88
24
Basic Tables 1998
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Basic Tables 1998
35
Table 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by IVIarital
Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Item
All
returns
Joint returns of
marned persons
Separate returns of
married persons
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(5)
124,654,880
106,535,263
67,231,792
4,778,374
30,423,274
19.544.265
437.410
13.083.038
4.021.748
20.956,812
4,733.585
1.719.935
7.774.091
20,473.407
5,842.526
5,376.727
663,947
6.184,185
530.175
2.091.845
7.082.562
8.941.171
5.088.222
21,998.366
3.868.017
3.763.742
1.177.487
13.756.483
3.380.867
809.245
42.235
38.186.186
5.559.653
37.576.356
32.023,504
33.835,992
99,459
9,501,396
85,575,453
11,081,634
100,801,271
34.271.812
6,128,155
180,473
24,810,781
4,652,596
2,995.294
5.919.232
108,583
272,197
3,100
23,823
93,026,912
853,433
93,047,898
95,535,006
115,151,603
109,144,689
13.072,121
90.233.356
28,429,856
5,415,972,847
3,879,762,259
178,333,632
50,223,365
118,479,991
14,707,844
5,118,123
226,144.788
-23.744.673
455.223,326
-9,139,487
-1,575,698
74,094,367
280,650,198
52,196,580
33.182,638
3,428,714
187,354,593
9,464,108
-7.933,778
16,814,569
68,702,700
21,554,041
51,530,709
8,188,452
1,730,768
11,039,683
15,960,341
4,593,285
1,684,183
52,071
576,460,336
31,984,304
241,782,812
271,624,314
109,240,078
1,193,534
47.583.311
445,400,450
14,055,924
3,780,838,200
30,055,933
2,560,573
35,689
15,143,468
3,376,647
4,577,022
2,232,025
818.389
732,487
22,088
46,591
783,512,929
5,014,549
788,541,979
821,899,253
851,317,704
636,248,491
177,750,952
144,445,788
102,151,442
49,598,803
42,708,034
35,280,707
2,823,560
17,155,040
13,425,754
37.392
8.361.598
2.747.425
11.720,952
2,839,563
1,296,681
4,771,866
11,989,093
3,980.256
3.703.453
398.236
4.437.593
250,535
1,707,502
3,484,618
5,558,231
3,144,531
13,284,945
2,424,753
1,770,512
918,121
9,015,027
2,334,905
468,713
30,100
25,071,387
3,177,037
24,903,129
22,579,811
23,026,245
54,525
5,548,308
24,174,762
5,679,924
44,150,050
21,057,522
4,094,106
48,988
16,808,145
2.977,187
1,821,682
1,184,646
84,540
195,615
2,585
16,968
41,990,744
589 922
42,004,328
43,239,148
46,980,043
44,436,416
7,585,595
32,593,055
14,192,735
3,618,627,272
2,532,417,496
110,074,162
30,814,198
71,955.253
10.954.140
140.611
167.571,884
-16.429.929
332.712,143
-5,770,371
-576,080
50,268,894
187,892,736
38,468,425
23,529,839
2,323,476
156,362,401
4.432.954
-6.554.938
8.662.172
48.745.151
15.505.913
36.327.023
5.943.302
760.119
9.028.533
11.919.341
3.738,060
1,168,043
52,042
497.643,495
14.852.210
185,533,511
208,100,180
82.836.015
785.845
28.247.898
171.502.948
8.287.381
2.510.664.958
20.960.593
1.753.405
10.676
11.451.358
2.384.499
3.485,054
369.893
701,156
564.399
16.324
40.003
552.494.560
3.685,000
566,192.892
591.135.983
600.272,450
432,069,354
131,624,078
71,332,039
73,617,744
2,516,428
2,231,042
1,062,336
58,652
401,565
423,612
•6,740
253,423
67,373
262,970
68,698
25,150
77,890
271,300
82,270
60,764
8,109
103,411
2,392
21,830
146,449
111,950
71,003
329,438
47,667
15,390
251,459
42.045
9.212
992.902
125.517
955.452
711.987
757.972
4.188
245.834
1.477.346
78.623
2.222.027
443.767
51.457
372.776
58,442
966
3,049
•58
304
2,170,192
43,854
2,170,934
2,227,276
2,327,485
2,218,115
180,540
1 ,443,054
943 629
95,151,634
67,214,853
3,246,758
Tax-exempt interest
1,165.798
Dividends
2.668.159
273.242
•50.610
Business or profession;
Net income
4.415.163
Net loss
-584.140
Sales of capital assets:
13.067.823
-87,175
Sales of property other than capital assets
-66.345
978.532
Pensions and annuities in AGI
4,039.248
Rent and royalty
998,613
Net loss' ..,.
448,179
Farm rental income less loss
24,960
3,670,196
426,955
-137,366
338,199
Social security benefits in AGI
809,747
Other income less loss ...
273,379
Total statutory adjustments . ...
925,631
80,488
.
115,229
Deduction for self-employment tax
294,250
47.377
21.498
Total Itemized deductions
12.565.838
362.794
Taxes paid deduction
4.399.667
4.837.161
Contributions deduction
2.352.874
Casualty or theft loss deduction
20,625
Total miscellaneous deductions
1,340,390
5,223,634
Additional standard deduction . ..... . .
70,250
73,041,540
482,338
Child care credit
29,881
Credit for the elderly or disabled
Child tax credit
196,167
Education credit .
226,157
Earned income credit used to offset income
10,515
17,989
•269
758
Income tax after credits
16,473,779
Alternative minimum tax
166,942
Total income tax
16,640.721
17.329.947
16.850.472
Income tax withheld
10.755,625
Estimated tax payments
4,339.077
1,631.540
Tax due at time of filing
2,904,012
Foolnoles at end of table
36
Individual Returns 1998
Table 1.3 -All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status-Continued
{All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns of heads
of households
Number of
returns
Returns of
surviving spouses
Number of
returns
Returns of
single persons
Number of
returns
(7)
(8)
(9)
(10)
(11)
Adjusted gross income less deficit
Salaries and wages
Taxable interest
Tax-exempt interest
Dividends
State income tax refunds
Alimony received
Business or profession:
Net income
Net loss
Sales of capital assets:
Net gain in AGI
Net loss in AGI
Sales of property other than capital assets
Taxable IRA distributions
Pensions and annuities in AGI
Rent and royalty:
Net income
Net loss'
Farm rental income less loss
Partnership and S Corporation net income less loss
Estate and trust net income less loss
Farm net income less loss
Unemployment compensation
Social secunty benefits in AGI
Other income less loss
Total statutory adjustments
IRA payments
Student loan interest deduction
Payments to a Keogh plan
Deduction for self-employment tax
Self-employed health insurance deduction ,
Moving expenses adjustment
fvledical savings account deduction
Total Itemized deductions
Medical and dental expenses deduction
Taxes paid deduction
Interest paid deduction
Contributions deduction
Casualty or theft loss deduction
Total miscellaneous deductions
Basic standard deduction
Additional standard deduction
Taxable income
Total tax credits
Child care credit ,
Credit for the elderly or disabled
Child lax credit
Education credit
Foreign tax credit
Earned income credit used to offset income
tax before credits
Minimum tax credit
General business credit ,
Empowerment zone employment credit
Nonconventional source fuel credit
Income tax after credits ,
Alternative minimum tax
Total income tax
Total tax liability
Total tax payments
Income tax withheld
Estimated tax payments..
Overpayment refunded
Tax due at time of filing
17,421,741
16
4
383,016
388.569
120,289
1,265,307
1,424.973
170.302
1,236,314
239,631
806,333
192.553
52.765
299.149
1,202,068
247,824
318,757
8,353
214,430
18,339
54,527
1.280.334
209,715
348,878
1,981,045
223,598
394,597
36,116
1,263,435
179,771
55,116
•3,966
J.657.569
417,903
!,619,737
?,313.597
J.298.183
10.013
865.066
1,729.733
318.278
1,462,668
S,454,949
1,897,550
•4.003
;,919,170
393.793
80,379
J,486.474
3,711
4,873
•715
5,979,731
66.830
981,665
162,715
030,604
819,152
386,295
085,954
088,796
406,729,675
355,099,305
4,208,762
699,100
2,826,291
858,824
2,054,265
13.674,317
-1,363,281
10.381,020
-330,031
-167,515
3,065,281
11,299,926
1,703,508
1.836,073
7,623
3,866,078
243,459
-229,274
2,803.125
1,106,612
1,074,381
3,071,605
301,506
160,751
296,183
953,006
199,057
119,375
•3,277
36,096,904
1,207,765
10,644,078
16,915.122
4,210,670
55,738
3,502.595
91,947.265
338.906
197,026,874
6,128.166
841,615
•364
3,191,975
279,171
115,293
1,656,910
19,653
9,677
•222
28,737,889
182,865
28,920,785
30,296,009
47,933,334
43,251,353
3.511,360
38.858,866
2.871,138
75.630
60.599
52,038
1.114
22,756
11.949
13,766
•4,083
19,684
6,427
•1,325
•1,948
21,662
7,502
6,472
•972
3,625
•978
•442
•2,002
10,644
4.899
15.497
•948
•932
•157
10,773
•1,428
•3
29,878
•6,020
29,878
26,872
23,991
4,433
46.633
•3,780
48,058
37,602
6,643
26,224
•6,865
1,677
41,328
•64
41.337
43,274
55.668
62,775
12,349
54,635
11.450
2,708.460
1,443.704
185.509
15,364
93,420
9,833
160.558
•-13,054
340.674
-8,640
•246
•28,150
299,911
114,766
77,657
•-446
58,567
•48.057
•9826
•9784
46,670
16,015
17,884
•1,896
•932
•802
10,500
•947
•22
472.612
•18.949
172,326
215.571
65,174
10,841
331,094
•3,213
1,574,282
31,700
2,017
13.963
•8,145
2,376
•3,017
•3
279,362
•1,561
280,922
293,807
327,264
219,316
86,838
149,688
58,704
66.041,378
46,162,473
26.448,142
1.774,758
11,677,606
4.267,967
222,977
3,217,935
963,235
8,146,973
1,626,245
344,015
2,623,238
5,989,284
1.524,666
1,287,270
248.277
1,425,126
267.831
307,444
2,169,158
2,950,620
1.518,911
6,386,441
1.171,051
1.597,700
207,704
3.215,789
822,719
276,201
8,169
9.434,449
1,833,175
9,068.161
6,391.339
7,729.502
30.732
2,737,753
45,147,989
5,001,029
42,918,468
4.278,072
78,499
127,482
684,466
1,274,752
1,033.114
1,240,190
19,369
68,550
457
6,836
41,844,917
152,763
41,849,634
42,862,594
49,746,803
46,608,231
4,907,342
39,946.758
12,193,247
(12)
1,292.766,805
923.685,901
60,618.441
17,527.905
40.936.869
2.601 ,804
2,872.637
40.322.866
-5.364.259
98.721.665
-2,943,269
-766,003
19,753,500
77,118,377
10.910.269
7.290.890
1,073,101
23.397.250
4.312,682
-1,012,026
6001,389
17,994,519
4.684,352
11,188,564
1.861,261
808.966
1.598.936
2.783.244
707,845
375.245
6,752
129.682.486
15.542,587
41,033,230
41,556,280
19,775,345
330,326
14,481,587
176,395,520
6,357,174
898.531.545
2.453.147
33,655
24,558
290,005
704,832
848,143
202.205
87.062
140.422
5,496
5,608
175,527,339
978.182
176,505.559
182,842,607
195.934,184
149,962.844
38,189,599
32,473,655
22,689,844
• Estimate should be used with caution due to the small number of sample
NOTE Detail may not add to total because of rounding
returns on which it is based
Basic Tables 1998
37
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^incocNO ooicM^o cocD^mi- ■voioocnocm
^ CO CO 1- 1- en CM r^ en to CN ^T o in o cd o m en oo cm
W'TtN^r'V ^-VCO^CO COI^COCOCM CMinCMCOOOh"
T-_ r- CO CD r^ ■v r^ ^ o_ o_
u)" T-" cm" T-' r^" ^' »-■
(Mr\iT-(D^ "-co^rr-CM coiO'-ino) t-p^Oi-cv
i»-or-inro foincMcncM or-cncMin »-cnini^^
oo_ en ^ o CM ■^ »- ^ »- co o co r*- to co in ■•- m r^ w
CN o CN ■v oo" Oi CD* fo' ^' en fo" o" i~" ^" o CD en o i^' r^. u»
uii-T-t-T- cMCNcococo •iTtr'^h-in oiooir^uioo
^- 1- CM -q- CO «r
(jtcoocD^ ooTTOCDO) inr^T-r--a> comcncDO'
r-mcooen cMi-'CCNeo ^cmcocdcm '-eo'^<-oO'
a»_incMino cocMOoom ^■•-nom ^oa)inooi
w" CM CD T- m" CD o' T- en CM cm" in" ^ (D ■^" r-' n' to' o i
«> co'^'^'^r^T-f-ocN'^p^ini-vfocMffii
o t-^i-T-'^cMrj'T'- 00'
CMaDini- ocO'V'-co coomcoCT) toinr-cDM)«o
cocor^in '-oooinM' 1-cn^~a)co ^oommio"
^CNO^o moom'^i^ cococomcj) cdcoi^cd^'
CO* CD f^ co' CO ^ O CO" CN CD" CO" (jT T-' I-" 1-" Tf" CM V o"
CM'V mh~a)CM^ co^ncnco (J> a> n -^ to ■
'_ ■^y--r-y-f--^ir)<S)T- h-
" cm'
U) fO in CN CM
u> TT CD CO <n
CM en T- m en
T-cNincor^ ocMCO'Veo i-CNOCNr^o»
cM'^'V»-cn r--[Dinoo ^r^p»-cMUJO
enenomr^ ■^mcn-^CM ■^co-^CMiflto
^ en* in ^ to" co" cm' ■v' r-' en in* -v" o' cm" oo' w"
inomi-o CDincMr-co ^cMincMi*-^.
'-CMCNcoco cMcotocnen i-ini-*-ooii>
tococo'^o cocMr-cnco r-coo-^in ■<j-inocOM
cN'<j'cO''-co coincMooco cDcoincMr- CMT-'^rr^eo
«>_ m o o CO CO »- CO TT CD to CD o m 1- to co m ^ m '
h-" 1— o CN en ^ o m i- to" en o ^ o cm ^ r*-" ^ r— ' co"
«>• ■i-(0'q-incDr-en(DOT-a)r--cncMC0i- u>
h- 1- T- CM CM CO <D
»- CN m »- CN
CO (D CO O) CN
CD '- o to n
CN -^ r- OO
n CO CM en en
1- C2,328
584,327
364,369
67.774,616
39.217,763
2,530,625
1,111,433
2.391,574
254,208
Alimony received
Business or profession;
•16,625
3,197,332
Net loss
Sales of capital assets:
234,396
11.880,741
Net loss in AGI
50,932
Sales of property other than capital assets
-17,782
Taxable IRA distributions
780,145
2.380,907
Rent and royalty:
Net Income
660.507
Net loss
303.678
Farm rental income less loss
25.703
Partnership and S Corporation net income less loss
4,527,393
Estate and trust net income lessloss
Farm net income less loss
469,256
-78,682
122,690
Taxable social security benefits
553,172
269.869
714.510
IRA payments
39.837
.
Payments to a Keogh plan
110.583
206.784
Moving expenses adjustment
19.746
Medical savings account deduction
Total itemized deductions
12,565.838
747.672
362.794
Taxes paid deduction
Interest paid deduction
Contributions deduction
Casualty or theft loss deduction
4,399.667
4,837.161
2,352,874
20,625
Total miscellaneous deductions
1,340.390
51,754.451
Total tax credits ....
264,616
Child care cfedit
10,241
Credit for the elderly or disabled
-
88,656
Foreign tax cfedit
139,149
Earned income aedit used to offset income
tax before credits
10,387
General business credit
Empov/erment zone employment credit
14,575
•265
12,826,110
Alternative minimum tax
155,023
12,981,133
Total tax liability
13,477,777
13,101,582
Income tax withheld
7,434,125
Estimated tax payments
4,004,961
1,057,554
Tax due at time of filing
2,204,041
Footnotes at end of table.
Basic Tables 1998
65
Table 2.2 ~ Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Hem
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
2,657,569
2,479,088
1,726,472
76,752
542,362
1,258,093
75,900
220,327
91.654
404.524
106,455
20,184
111,306
337.771
118.457
177,517
1,713
104,317
11,122
17,834
127.769
87.094
121.628
458.430
91,918
91.219
22,557
225,973
20,837
•6
2,657,569
88,019
417,903
2,519.737
2,313,597
2,298,183
10.013
855.055
2.470.174
1.470.473
414.459
-
1.204.514
119.251
48.227
193.670
3.205
4.854
2.232,608
58,288
2,234,510
2,274,147
2.593,873
2.505.333
185.494
2.246.162
348,084
138,702,769
110,143,978
2,283,263
549,972
2,069,810
791,430
1,378.953
5,045,777
457,925
7.702.224
208.223
-72.296
1.658.131
4.557,409
1,155,129
1,126,730
3,967
3,497,218
226.555
-120.362
341,896
567,508
350,121
1,542,577
136,067
39,127
238,002
323,801
59,658
•2
36,095,904
440,064
1,207,765
10.544,078
16,915,122
4.210.670
55.738
3.502,595
87,149,992
1,049.901
172.553
622.706
84.158
55.125
78.784
19.432
9.564
16,418,932
173,139
16,592,102
17,348,035
21.911.190
18.123.204
2.805.710
6.122.972
1,636,263
29,878
25,123
28,930
1,110
13,699
10,871
2,995
•4,079
12,155
6,421
•1,325
•1,029
13,864
3.780
5.499
•3
3,229
•972
•57
6,757
2,979
6,773
•948
•932
•157
3,050
•3
29,878
1,474
•6,020
29,878
25,872
23.991
4.433
25.054
18,344
•5.586
12,159
•3.870
1.673
•2.002
•8
22,242
•13
22,243
22,243
28,759
27,214
8,498
22,359
6,978
1,678.918
849,350
139,361
16,215
86,555
9,672
86.810
•12.157
259,058
8,522
•246
•20,642
139,439
59.865
72,325
•247
48,847
•43,528
•-326
26,938
12,285
10,508
•1,896
•932
•802
5.329
•22
472.612
10.249
•18,949
172.326
215.571
65,174
10.841
1,034,987
18,820
•1.943
7.388
•4,457
2,376
•472
•3
207,996
•1,294
209,290
220.432
227.053
143,847
62,535
53,645
51 291
9,434,449
7,099.826
7,323,087
957,477
4,072.360
3.798,750
108,237
911.692
343.004
2,851,320
685,731
175,108
868,761
2,096,300
661.800
700.151
77,141
774,669
148,346
57,345
379,525
1,341,160
504,262
1,750,903
445,307
200,578
151,325
919.022
91.121
5,181
9,434,449
522,557
1,833.175
9.058.151
5.391.339
7.729.602
30.732
2.737.753
8.769.751
975,420
18,586
•6,849
168,927
166,590
541,172
22,902
13,859
50.891
417
8,729,351
129,605
8,730,520
8,856,095
8,849,824
7,672,191
1,974,707
6,231,784
2 391,843
560 925 510
336 709 230
Taxable interest
Tax-exempt interest
28,364,052
14,031,254
27 514 450
State income tax refunds
Alimony received
Business or profession.
Net income
2.400,890
2,003,313
22 287 096
Net loss
2 061 317
Sales of capital assets:
Net gain in AGI
68,501,093
1 437 058
Sales of property other trian capital assets
-195 997
Taxable IRA distributions
9 344 424
Taxable pensions and annuities
30 698 546
Rent and royalty
5 966 584
Net loss
4 234 256
Farm rental income less loss
408 121
Partnership and S Corporation net income less loss
21 676 736
3 459 178
-354 482
Unemployment compensation . ... . . . .
1 119 641
9 948 378
2 358 943
Total statutory adjustments
6 261 546
IRA payments
750 142
Student loan interest deduction ...
93 619
Payments to a Keogh plan
1 375 849
1,405,691
172,003
Medical savings account deduction
5,192
129,582,485
Itemized deductions limitation
Medical and dental expenses deduction
3,035.868
15.542.587
41.033.230
41,556,280
Contributions deduction
19,775.345
330,325
14 481 587
Taxable income
Total tax credits
411,426,502
1 003 116
Child care credit
9,534
•704
Child tax credit
85,481
65.467
Foreign tax credit . . .,
530.792
Earned income credit used to offset income
9,449
Minimum tax credit
73,782
128,492
Empowerment zone employment credit
2,335
92,889,408
Alternative minimum tax
884.438
93,774,935
97,192,571
Total tax payments
102,794,968
Income tax v/ithheld
67,873,349
28,439,495
13,081,858
Tax due at time of filing
11 734,237
• Estimate should be used with caution due to the small number of sample returns on which it is based
66
Individual Returns 1998
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
returns
Number of
exemptions
Number of
exemptions
for
taxpayers
Exemptions for dependents
Size of adjusted gross income
Total
Number of
returns
Number of
exemptions
Adjusted gross
Income less deficit
Total income tax
Number of returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
124,770,662
14,212,847
13,071,279
12.901,535
11.724.272
10.100.267
8,192.496
7,093,894
6.041,139
5.301,432
4,572,227
4,125,887
3,560,985
8,199,630
7,221,303
6,266,258
1,506,185
307,020
172,005
93,047,898
31,722,764
245,592,958
11,199,381
17,184.652
21,911.545
21.227.751
19.373,961
16,020,861
14,440,641
13,395,730
12,340,004
11,449.272
10.446,017
9,314,516
22.647,451
20.702.443
17.924.611
4,557,864
869,415
475,947
181,073,220
64,519,738
163,325,979
7,959,490
11,743,564
14,580,348
14,305,926
12,982.329
10,861.452
9,841,821
8,918,760
8,134,402
7.496,266
6,837,635
6,111,673
14,582.166
13,357.980
11,631,279
2,988,850
565,893
315,147
128,783,088
34,542,891
45,887,973
1,985,945
3,380,303
4,463,608
4,016,589
3,578,899
2,900,910
2,550,123
2,451,177
2,295,581
2,118,384
1,970,642
1,724,653
4,190,900
3,833,328
3,277,815
827,142
145,842
75,122
29,575,104
16,312,869
62,266.979
3,229,891
5,440,988
7,331,198
6,920,825
6,391,632
5,159.409
4,598,820
4,475,970
4,205,602
3,953,005
3,608,382
3,202,842
7,955,285
7,344,462
6,293,331
1,679,014
303,522
161,800
52,290,132
29,976,847
2,482,556,820
-11,381,824
25,908,970
55,982,153
70,120,710
82,427,440
79,433,104
82,804,532
91,755,575
97,478,557
100,659,499
103,507,532
99,070.155
280.705.834
328,064,865
431,432,376
238,123,246
98,408,785
228,055,311
2,271,145,558
211,411,262
29,575,104
953
6.040
239.775
491.653
1,582,756
2,209,612
2,359,014
2,329,723
2,247,809
2,095,042
1,960,377
1,719,729
4,178,986
3,828,208
3.275,828
826,749
145.776
76.077
29,575,104
332,740,143
Under $5,000
28,091
$5 000 under $10 000
156
$10,000 under $15.000
63,149
$15,000 under $20,000
310,072
$20,000 under $25 000
1 309,233
$25,000 under $30,000
$30 000 under $35 000
2,939,511
4 363 510
$35 000 under $40 000
5 638 866
$40,000 under $45 000
6 744,155
$45,000 under $50,000
7,417,543
$50,000 under $55,000
8,341,080
$55,000 under $60,000
8,416,183
$60 000 under $75 000
25,610,139
$75,000 under $100 000
39.474,149
$100,000 under $200 000
70,724,898
$200,000 under $500.000
57,322,883
$500,000 under $1,000.000
28.447,144
$1 000 000 or more
54,589,382
Taxable returns, total
332,740,143
Nontaxable returns, total
Exemptions for dependents-continued
Exemp
ions for children at home
Exemptions for children away from home
Size of adjusted gross income
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income lax
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income lax
Number of
returns
Amount
Number of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns total
43,016,295
1.868,157
3.153,663
4.074,778
3.678,913
3.359,164
2,674,730
2,346,575
2,274,771
2,143,898
1,997,917
1.867,323
1.629,025
4,053,845
3.688,139
3.181,226
807,389
142,381
74,401
27,468,763
16,667,632
76,170,490
3,034,019
5,047,423
6,658,572
6.186,835
5,750,653
4,571,531
4,154,222
4.091,538
3,874,559
3,674,156
3,385,087
2,983,571
7.593,070
5,970,603
5,017,319
1,624,129
295,074
158,029
48,177,083
27,993,408
2,372,731,118
-10,918,951
24,178,942
51,063,859
64,221,496
75,222,317
73,239,578
76,151.598
85,132.828
91,020.355
94,935.805
98,094,992
93,587,454
271,427,918
315,627,900
418,482,257
232,761,838
96,110,947
222,389,884
2,169,209,226
203,521,893
27,468,763
897
2,025
96,318
267,797
1.304,908
1,990,558
2.155,574
2,153,316
2,100,173
1.974,575
1,858,124
1,624,437
4,042,084
3,684,039
3,180.251
807.015
142.317
74.356
27,468,763
319,303,890
23.555
138
25,110
140,249
946,069
2,504,625
3,824,226
5,057.384
6,098.172
6,820.155
7,753,300
7,743,561
25.391,562
37.549,544
68,403,435
56,024,284
27,821,920
63.076,604
319,303,890
838,637
14.665
23,556
48,538
43.607
57.438
67.028
62.186
59.968
50,495
54.808
50,415
43,616
74,327
79,506
71,416
13,684
2,056
1,030
713,843
124,693
1,103,422
22,008
31,578
71,944
55,574
71,527
89.526
87,023
77,191
71,667
63,384
67,240
56,539
91,546
126,770
95,029
19,232
3,002
1,544
903,421
200,001
60,062,662
-295,170
169.535
627.270
771.079
1,303.510
1,827,280
2,025,313
2.273.376
2.552,711
2,605,369
3.182.482
2.512,825
4.989,273
6,750,154
9,872,453
3,932.625
1,420.036
3,541.442
48,481,491
1,581,072
713,843
39
12,087
22,909
39,547
60,459
60,816
57,945
60,495
54,800
59,499
43,515
73,950
79,506
71,414
13,669
2,055
1,030
713,843
7,408,463
Under $5 000
2.853
$5,000 under $10,000
$10,000 under $15 000
3.174
$15,000 under $20,000
17.826
$20,000 under $25 000
46.425
$25,000 under $30,000
110.764
$30,000 under $35 000
152.710
$35,000 under $40.000
189.966
$40,000 under $45 000
226.795
$45,000 under $50.000
270.959
$50,000 under $55 000
331.131
$55,000 under $60,000
314.652
$50 000 under $75 000
580.763
$75 000 under $1 00 000
959,460
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000.000
$1 000 000 or more . ,
1.766.428
1.029.571
405,020
989,958
Taxable returns, total
7,408,463
Nontaxable returns, total
Footnotes at end of table.
Basic Tables 1998
67
Table 2.3--AII Returns: Exemptions by Type anci Number of Exemptions, by Size of Adjusted Gross
Income-Continued
(All figures are estimates based on samples—money amounts are in thousands of dollars)
E
emptions for dependents-continued
Exemptions for parents
Exempt
ons for other dependents
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
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(25)
(27)
(28)
All returns, total
1,881,714
2,175,103
88,817,557
1,489,786
10,177,712
2,171,161
2,817,964
65,558,911
1,159,919
5,383,309
Under $5 000
42,621
68,037
174,097
206,081
42,668
68,038
187,075
253,010
-444.309
532,028
2,224,469
3,620,314
14
2.002
78.490
121.158
382
6
19.081
82.812
119.232
230,311
333.096
316.377
131.196
293.849
413.609
425,405
32.290
1.755.851
4.175.853
5.558.783
9
2,013
55,851
98.627
1.512
$5,000 under $10 000
12
$10 000 under $15 000
15.967
$15 000 under $20,000
78.352
$20,000 under $25,000
203,320
230.135
4,501,820
141.584
181.329
257.602
339,318
5.797.973
146.887
161.252
$25,000 under $30,000
157.939
172,800
4,314,149
133.910
233.842
174.755
225,552
4.755.951
134.933
208,967
$30,000 under $35,000
162.581
195,399
5,233,994
153.115
324.588
126.637
162.176
4.157.211
119.414
242,675
$35 000 under $40 000
126.937
109.192
144.971
133,969
4.724.182
4.623.927
126.782
103.268
329.124
361.833
117.997
99,451
163.271
125,407
4.412.986
4.233.254
115.975
92,541
306,774
$40,000 under $45,000
329.700
$45,000 under $50,000
72.830
88,312
3.455,510
72,830
281,349
89,929
127.154
4.252,558
87,907
338.168
$50,000 under $55,000
72.861
85,659
3,803,017
72,711
307,703
50,470
70.395
2,535,677
50,470
225,326
$55,000 under $50,000
75.171
85,938
4,328,881
74,823
411,919
48,534
76.694
2,778,428
48,534
264,656
$60,000 under $75,000
134,586
151,071
9,091,835
134,684
881,928
94,701
129.598
6,401.373
94,700
672.336
$75,000 under $100.000
133.998
153,382
11,492,727
132,978
1,347,364
71.377
83.708
6.109.897
71,377
768,234
$100,000 under $200,000
115,377
139,956
14,879,976
115,366
2,320,079
31.519
40.028
4,395,412
31,514
732.490
$200,000 under $500,000
20,758
26.774
5,598.353
20,744
1,289,244
7.544
8.879
2,039,987
7,540
474.389
$500,000 under $1,000,000
3,894
4.448
2.477.756
3,893
676,449
976
999
623,327
975
175.578
$1,000,000 or more
1,335
1.499
4.158.929
1,335
1,128,680
554
728
1,440,092
553
386.922
Taxable returns, total
1,489,786
1,725,144
83,286,962
1,489,786
10,177,712
1,159,919
1,484,483
52,296,585
1,159,919
5,383,309
Nontaxable returns, total
391,927
449,959
5,530,595
1,011,242
1,333,480
13,262,325
-
' —
' 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
68
Individual Returns 1998
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
Number of
exemptions
for taxpayers
Exemptions for dependents
Total
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
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
124,770,662
49.629.570
2,531.742
2,502.870
28.872
17.427.855
76.530
55.104,964
245,592,958
152,476.691
3.574.590
3.513,199
61,391
42,826.348
205.558
46.509.771
163,325,979
99.259.084
2.547.656
2.489,912
57,745
17,427,855
76,530
44,014.854
45,887,973
27,169.755
660,936
658,281
•2,654
16.145,460
76,530
1,835,291
82,266,979
53,217,606
1,026.934
1.023,287
•3.647
25.398.494
129,028
2,494,917
2,482,556,820
2,039,462,211
25,436,002 •
25.274,725
161.277
365.239.620
2.708.460
49.710.527
29,575,104
22.129,042
525.547
523.863
•1 ,684
5,961,315
41,337
917.864
332,740,143
299,322,281
3,555,191
3,526.807
•28.384
23.669.728
280,922
5,912,022
f\^arital 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
less deficit
Total income tax
Number of
returns
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(15)
(17)
(18)
All returns, total
Joint returns of marned persons
Separate returns of mamed
persons, total:
Spouse filing
Spouse not filing
Returns of heads of household
Returns of surviving spouses
Returns of single persons .
43,016,296
26.552,316
594,255
591,600
•2,654
14,639,092
74,556
1,156,066
76,170,490
51,225,577
922,790
919,143
•3.647
22.322.310
124.228
1.575.585
2,372,731,118
1.997.520.289
22,999,746
22,838,459
161.277
325.340,625
2,587,506
23,282,952
27,468,763
21,601,504
469,506
467,823
•1.684
4.984.397
39,373
363,984
319,303,890
293,079,534
3,215,815
3,187,431
•28,384
20.420.565
267.790
2.320.185
838,637
312,904
43.093
43,093
1,103,422
398,861
67,001
67,001
499.942
50,062,662
25.416.030
1.938,428
1,938,428
17,832,597
713,843
278,350
38,375
38,375
66.897
7,408,453
4.084.705
300.363
300,363
415,838
Marital status
Exemptions for dependents-continued
Exemptions for parents
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less defiat
Total income tax
Number of
returns
Amount
Exemptions for other dependents
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
All returns, total
Joint returns of marned persons..
Separate returns of mamed
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)
1,881,714
772.104
9,959
9,959
993.973
•1.848
103.831
2,176,103
916,492
9,968
9,968
1,130,099
•1,848
116,696
88,817,667
56.077.614
540.051
540.051
29.119,723
•36,935
3,043,234
1,489,786
685,666
9,957
9,957
714,416
•916
78,832
10,177,711
7.280,413
83.545
83.546
2.438,236
•125
375.392
2,171,161
523,508
26,243
26,243
1,365,611
•1,964
253,834
2,817,964
676.676
27.175
27.175
1.808,466
•2,953
302,694
66,568,911
27,515,200
677,024
677,024
30,505.310
120.954
5.740,422
1,159,918
398,018
16,318
16,318
576,031
•1,964
167,587
6,383,309
2.906.655
82.758
82,758
1,682,743
•13,132
698.020
•Estimate should be used with caution because of the small number of retums on which it is based
NOTE Detail may not add to totals because of rounding
Basic Tables 1998
69
Table 2.5--Returns with Earned Income Credit, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All returns with earned income credit
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
Etc salanes
and wages
Nontaxable earned
income
Etc self-employment
income
EIC earned
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)
(9)
(10)
Total
19,704,707
77,561
295,654
537,650
720,858
795,882
803,702
957.007
1.008.986
1.025.416
1.029.825
1.112.745
778.757
758.483
730.117
841.004
749.567
692.560
724.271
673.040
646.019
630.127
2.835.221
1.280.246
250,608,190
-2,248030
164,235
817,087
1,819,440
2,793,477
3,617,232
5263,861
6,585209
7,700551
8,715,622
10558,221
8,177,079
8,732.466
9,137,764
11,353.730
10.859.141
10748.335
11.941.094
11.775167
11,951,648
12,294,131
63,300,015
34,540,715
18,152,763
39.410
242.249
470.638
643.180
711.513
715508
859.605
852.870
897.829
912.841
971.685
709.004
712.283
684.779
784.705
712.784
550.575
696,556
634,490
520,796
615403
2,755396
1,257,562
226,294,085
343.002
192.957
730.687
1.596950
2.431.734
3.082.912
4.424.305
5.088.801
6.233,204
7,097,691
8.487,723
7,020,228
7,877,558
8,026,648
10,082,143
9,770907
9,593,878
10,943,224
10.647,468
10943,793
11,489,551
58,309.371
31,879,350
2,111,811
4.900
•2.002
•2.002
•2.174
•5.931
23.972
14.745
27,732
28,863
39,155
33.402
55.456
47.854
84.140
88.936
98.532
111.577
139.473
111.299
131.579
128.510
550.980
278.597
2,168,627
6.573
•50
•4.804
•3.433
•3.045
3.443
5.318
21.073
39.853
12.380
40.083
28.465
74.451
128.144
92.227
91.761
127.000
186.864
149.334
134.010
146.361
629,887
240,065
3,326,642
58,603
57,153
85,014
116,423
146,484
148,470
187,225
271,971
216.052
202.963
242.233
128.598
107.278
115,837
116,701
96,185
99,498
92,064
86,804
81,049
73,256
395,203
191,577
20,228,276
161.831
9.412
136,053
259,709
317,448
480165
690,334
1,245,107
1,212,593
1,186,774
1,669,389
945,418
633,176
794,751
971,364
818,849
885,793
712.910
867.780
684.552
497,835
3.355.059
1.689.973
19,704,707
77.551
295.654
537,650
720,858
795882
803,702
957.007
1.008986
1.025415
1.029.825
1.112.745
778.757
758.483
730117
841.004
749.557
592,550
724271
673,040
646,019
630,127
2.835.221
1,280,246
248,690,987
511.406
202.419
871 544
No adjusted gross income
$1 under $1 000
$1 000 under $2 000
$2 000 under $3 000
1 860 092
$3,000 under $4 000
2 752 227
$4 000 under $5 000
3 556 521
$5,000 under $5 000
5 119 957
$6 000 under $7 000
6.355.981
7 485 651
$7 000 under $8 000
$8,000 under $9,000
$9 000 under $10 000
10 197 195
$1 000 under $1 1 000
7 994 110
$11,000 under $12.000
$1 2 000 under $1 3 000
8 949 543
$13 000 under $14 000
11.145.734
10.681.517
10.607.671
1 1 842 998
$14,000 under $15,000
$15,000 under $16,000
$16 000 under $17 000
$1 7 000 under $18 000
1 1 564 581
$18,000 under $19 000
1 1 762 355
$19 000 under $20 000
12 133 747
$20 000 under $25 000
62 294 317
$25 000 and over
33 809 390
All return
s with earned income aedit-continued
Size of adjusted
gross income
Total f
income
earned
credit
Etc usee
income tax b
to offset
efore credits
Total income
lax
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Total
19,704,707
77.561
295,654
537,650
720,858
795,882
803,702
957,007
1,008,986
1,025,416
1,029,825
1,112,745
778,767
758,483
730,117
841,004
749,567
692,560
724,271
673,040
646,019
630,127
2.835,221
1,280,245
31,591,789
72,282
39,287
213,425
426540
640231
805,247
1,151.705
1.541.916
1.652.986
1.741.050
2.156.702
2.303.746
2.245426
2.092.986
2.219521
1.861.210
1.612.831
1.590,218
1,308570
1,155009
989,789
3,168351
501,763
5,919,232
-22,984
345,694
313,537
338,304
20,023
33,892
79,143
85,522
217,209
240,009
251.298
297.734
342.174
346.885
1.984.693
1.000129
2,232,025
"101
27.884
36,138
15,070
3,592
5,283
12,382
22,869
34.933
73.974
105.681
140.807
170.776
191.775
1,046.220
344.541
2,365,067
•10.851
308.497
327.507
•7.119
•948
•969
•10.955
35.249
919,606
743.367
1,324,315
•743
33,427
109,695
•2,880
•19
•212
•2,185
7,497
558,797
608,859
3,165,398
48,776
35,458
79.289
114.565
136,284
143,292
183,648
277,313
214,123
155,039
215,992
140,600
99,790
122.889
117.707
105.167
128.382
102.528
90.106
96.054
79.985
352.552
125.849
2,358,148
22,349
4,446
14,196
26,727
40,736
49,378
71,380
151,087
142,126
130,820
219,673
153,238
108,715
143,341
157,218
125,725
144,987
110415
100,443
91,294
61,841
235.725
52.286
16,279,377
48712
267,462
488,181
652,719
722,432
720142
875804
922,500
952,877
699,612
772,382
769,550
755,694
724,080
817,280
734,592
553,246
702,467
631,367
597,302
564,881
1,744,193
451,894
27,001,616
49 932
$1 under$1,000
$1 000 under $2 000
34.840
199 229
$2,000 under $3 000
399 813
$3 000 under $4 000
599.494
755 868
$4,000 under $5,000
$5,000 under $6 000
1 080 325
$6 000 under $7 000 , .
1 390 728
$7,000 under $8 000
1.482.976
1 574 092
$8 000 under $9 000
$9 000 under $10 000
1 921 959
$10,000 under $11,000
2 146 916
$11 000 under $12 000
2 131 428
$12,000 under $13,000
1 937 253
$13,000 under $14,000
2 039 434
$14,000 under $15.000
1 700 552
$15,000 under $16 000
1 393 871
$16 000 under $17 000 ... .
1 374 121
$17,000 under $18.000
1 067 319
$18,000 under $19 000
893 939
$19,000 under $20,000
736.173
$20000 under $25 000
1 886 406
$25,000 and over
204,936
Footnotes at end of table.
70
Individual Returns 1998
Table 2.5--Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
(All figures are estimates based on sampies—money amounts are in thousands of dollars)
Returns with no qualifying children
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salanes
and wages
Nontaxable earned
income
EIC self-employment
income
EIC earned
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(21)
(22)
(23)
(24)
(251
(26)
(27)
(28)
(29)
(30)
Total
3,548,865
41.532
171.463
226.236
324.179
368.038
380.134
439.698
392.596
404.009
404.580
389.242
7.159
18,429,747
-993,530
88,074
340,322
816,914
1,289,422
1.702,743
2,418,600
2,561,543
3,025,766
3,415,590
3,692,569
71.733
2,998,571
16,091
122,250
177,387
262,822
309,211
310,649
377,786
326.825
361.732
367.807
361,995
•4.015
15,725,617
70.394
66.844
262.726
544,136
1,041.061
1.314.292
1.926.156
1.911.651
2.520.630
2.779.673
3.154.454
•34.583
75,439
•2,013
•3,930
•7,920
•2,842
•10,772
•10,784
26,198
•10979
33,828
•3,380
•2,877
•1,139
•2,515
•9,165
•4,317
7,426
•3,017
835,675
31,427
55,796
56,690
84,339
95.588
99.366
110.297
103.479
71.276
74,863
50.620
•3.144
2,924.862
90.522
43,296
83,684
174.879
" 218.142
347.738
414.975
449,257
347.512
403.492
320.133
•31.221
3,548,865
41,632
171,453
226,236
324,179
368,038
380,134
439,698
392,595
404,009
404,580
389,242
•7,159
18,684,307
$1 under $1 000
$1,000 under $2.000
$2,000 under $3.000
$3 000 under $4 000
1 262 080
$4,000 under $5.000
$5 000 under $6 000
2 342 656
$6,000 under $7.000
$7,000 under $8 000
2 872 459
S8.000 under $9.000
$9,000 under $10.000
$10,000 under $11 000 ....
■65 904
$11,000 under $12.000
$12,000 under $13,000
513.000 under $14.000
$14,000 under $15 000
$15,000 under $15.000
$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
gross income
Total earned
income credit
EIC used to offset
Income tax before credits
Total income
tax
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(31)
(32)
(33)
(34)
(35)
(35)
(37)
(38)
(39)
(40)
Total
3,548,865
41.532
171.463
226.236
324.179
368.038
380134
439.698
392.596
404.009
404.580
389,242
•7.159
694,335
7.855
8.398
25.746
61,305
95,260
119.452
139767
100325
74.600
46.369
15.249
•7
1,009,937
22.983
340.804
311.624
327.507
•7.119
75,938
101
27,227
35,727
12,875
•7
653,973
•10861
308,497
327,507
•7,119
146,745
•743
33,427
109,595
•2,880
661,975
25,592
29,231
50,746
73,398
86,089
96,170
99,761
101,713
63,687
19,800
14,858
•40
136,217
5.593
2.851
6.364
13.205
20.559
27.255
27.632
22.236
8.242
1.754
427
•0
2,308,946
15,167
144,245
177,428
256,389
294,588
297,506
358,495
307,522
332,444
76,283
48,879
482,179
2,162
5 548
No adjusted gross income
$1 under $1.000
$1,000 under $2 000
19 382
$2,000 under $3.000
48 100
$3,000 under $4 000
74 700
$4,000 under $5.000
92 197
$5,000 under $6.000
112 135
$6,000 under $7.000
77 989
$7,000 under $8 000
39 131
$8,000 under $9.000
8 888
$9,000 under $10 000
1 946
$10,000 under $11. 000
$1 1.000 under $12 000. . ..
$12,000 under $13. 000
$13,000 under $14.000
$14,000 under $15 000
$15000 under $16.000
$16,000 under $1 7.000
$17 000 under $18 000
$18,000 under $19.000
$19,000 under $20.000
$20,000 under $25.000
-
$25,000 and over
Footnotes at end of table
Basic Tables 1998
71
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
{All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns with one qualifying child
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salaries
and wages
Nontaxable earned
income
EIC self-employment
income
EIC earned
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)
(49)
(50)
Total
7,802,542
19,050
57,664
157,342
218,024
243,631
247,127
276,668
340,626
329,244
337,807
350,674
369,119
374,429
365,745
475,514
400.994
352,330
342,764
351,039
325,596
329,462
1,317,370
219,324
104,384,608
■512.383
35,848
241,125
550,577
852,246
1,120,555
1,523,710
2,219,206
2,480,111
2,853,439
3,324,517
3,882,689
4,329,305
4,588,327
5,423,738
5,812,274
5,475,061
5,658,991
6139,688
6,019,602
5,429.755
29,290,402
5,645,724
7,331,471
9,625
54,751
145,865
206,468
229,780
236,190
254.574
275,679
280,189
301,934
314.521
341,649
349,786
345,648
443,432
392,701
331,772
329,502
326,302
319,801
324,358
1,297,485
218,349
95,860,497
129,045
62.803
228.065
498,931
794,182
1,041,222
1,308,897
1,604,135
1,988,015
2,416,765
2,807,382
3,416,159
3,871,936
4,048,297
5,713,632
5,520,497
4,951,450
5,190,784
5,543,682
5,675,946
6,058,988
27.619,046
5,370.638
928,969
•2.397
•14,011
•4,951
•2,002
•10,072
•10,008
•6,857
29,731
27,958
40,228
48,911
60,885
60,887
70,668
53,895
65,138
64,790
318,990
36578
904,450
•4,381
•2,186
•808
•6.293
•32,754
•3,581
•29,295
17,554
22,902
57,909
59,348
64,135
69,673
78,456
47,086
66,976
51,721
251.102
18,291
1,080,336
13,519
•6,772
15,315
18,112
28,678
30.319
44.996
117,755
74,221
52,423
59,217
47,773
58,553
57,118
54,455
35,198
44,959
45,444
44,138
29,197
35.149
136,111
20,912
6,379,758
37,609
•-14,371
14,295
39,587
56,403
69,264
167,205
571,168
420,881
297,558
372,393
363,838
351.414
407,831
520,829
163,271
381,860
322.169
466,116
159,158
194,115
883,181
133,971
7,802,542
19,060
57,664
157,342
218,024
243,631
247,127
275,668
340,526
329,244
337,807
350,674
369,119
374,429
366,745
475,514
400,994
352,330
342,764
351,039
325,596
329,462
1,317,370
219,324
103,144,706
171,036
48 432
No adjusted gross income
$1 under $1 GOD
$1 000 under $2 000
242 360
$2,000 under $3.000
538 518
$3,000 under $4 000
850 585
$4,000 under $5,000
$5,000 under $5,000
$6,000 under $7 000
1,112,673
1,476,909
2 181 596
$7 000 under $8 000
2 441 651
$8,000 under $9,000
2717913
$9 000 under $10 000
3 209 070
$10,000 under $11. 000
3 797 551
$1 1.000 under $12 000
4 246 252
$12,000 under $13,000
4 524 037
$13 000 under $14 000
6 303 81
$14 000 under $15 000
5 747 902
$15,000 under $16 000
5 402 983
$16 000 under $17 000
5 591 410
$17,000 under $18,000
6 056 885
$18 000 under $19 000
5 902 080
$19 000 under $20 000 , .
6 304 825
$20,000 under $25,000
28 753 329
$25,000 and over
5 522 900
Retur
IS with one qualifying child— continued
Size of adjusted
gross income
Total (
income
jarned
credit
EIC usee
income tax b
to offset
efore credits
Total income
tax
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(50)
Total
7,802,542
19,050
57,664
157,342
218,024
243,631
247.127
276,658
340.626
329.244
337,807
350.674
369,119
374,429
366,745
475,514
400,994
352,330
342,764
351.039
325,596
329,452
1,317,370
219,324
11,817,698
26,842
13,212
82,548
183,318
289,127
369.790
498,468
731,817
721,765
739,041
777,765
825,103
841,822
791,348
957,116
749.963
594,385
525,829
485.537
399,422
350371
839,110
24,000
3,171.387
"2,962
•10,797
•8,975
29,855
77,142
82,588
199.537
222,185
226,588
252,910
300,816
295,056
1,251,515
210349
1,399,172
•r363
•2,195
•1,951
2,430
12,310
22,310
32,494
67,727
96,558
125.138
155.694
172.167
684,941
22,894
1,132,643
•948
•969
•10,955
35,249
878.176
206,346
827,193
•19
•212
•2,185
7,497
548,851
268,419
1,036,180
10,377
•1,944
11,486
27,355
25,933
28,377
43,143
119,827
74,386
56,477
60,351
57,717
54,730
62,974
63,766
35,424
61,097
52,087
40,452
36,223
41,748
70,307
824,486
8,566
•501
3,046
7,642
10,759
12,494
25,759
89,812
64,963
53.168
61,210
63,356
59,420
75,185
80,584
27,886
53,073
40,561
29,182
17,197
18,159
21,852
6,477,178
17,777
57,554
157,342
218,024
243,631
245,195
276,668
340,278
328.269
336,839
350,574
367,070
372,143
361,640
451,790
391,768
329,835
324,753
324,474
299,183
278,844
389,339
•12,978
9,594,040
18.175
$1 under $1.000
12711
$1,000 under $2 000
79 502
$2 000 under $3 000
175 675
$3,000 under $4,000
278 368
$4,000 under $5 000
357 296
$5,000 under $6.000
472,709
$6,000 under $7 000
642,004
$7,000 under $8,000
656,439
$8,000 under $9 000
685 873
$9,000 under $10 000
714 361
$10,000 under $11, 000
759,797
$11, 000 under $12 000
779,971
$12 000 under $13 000
703 854
$13,000 under $14,000
854,221
$14,000 under $15 000
589.583
$15,000 under $16,000
473,586
$16,000 under $17,000
388,710
$17,000 under $18,000
331,217
$18,000 under $19 000
226.531
$19,000 under $20,000
$20,000 under $25,000
$25,000 and over
160,044
132,307
•1,106
Footnotes at end of table.
72
Inciividual Returns 1998
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns with two or more qualifying children
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
Etc salanes
and wages
Nontaxable earned
income
EIC self-employment
income
EIC earned
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(61)
(62)
(63)
(64)
(65)
(66)
(67)
(68)
(59)
(70)
Total
8,353,301
16.979
55.527
164.073
178.655
184.213
176.440
240.641
275.763
292.164
287.438
372.828
402.490
384,066
363.373
365.489
348.573
340.230
381.507
322.002
320.423
300.666
1.617.851
1.060,922
127,793,834
-742,117
40,312
235,640
451,948
651,809
793,834
1,321,660
1,804,469
2,194,674
2,446,593
3,541,134
4,222,656
4,403,162
4,549,437
4,939,992
5,046,867
5,273,274
6,282,103
5,535,479
6,932,047
5,864,376
34,009,612
28,894,992
7,822,722
13,695
65,247
147,385
173,890
172,622
159,669
227,145
250,355
255,909
243,100
295,169
363,340
362,496
338,132
341,273
320,083
318.804
367.055
308.188
300.995
291,035
1,457.910
1.039.213
114,707,970
143,563
53,311
239,897
463,883
596,492
727,397
1,190,242
1,573,106
1,724,558
1,901,254
2,525,887
3,569,385
4,005,622
3,978,352
4,368,511
4,250,410
4,542,428
5,752,440
5,103,785
5,267,847
5,430,552
30,590,325
26,508,713
1,107,403
•2,503
•2,002
•2,002
•161
•2,002
•2,041
•5,952
•14,959
•8,006
•2,949
15,556
25,724
19,896
43,912
40,025
37,645
50,690
68,805
57,403
56,441
53,720
331,990
242,018
1,230,349
•2,192
•50
•4,804
•53
•168
•119
•1,995
•6,624
•2,782
•1,373
7.771
10,911
51,549
60,235
22,878
27,625
67,328
108,408
102,247
67,034
94,640
378,785
221,776
1,410,631
13,557
•4,585
14,109
13,972
22,218
18,785
31,934
50,737
70,554
75,687
132,496
77,581
48,725
58,719
52,246
60,987
64,539
46,620
42,665
61,861
38,107
259,092
170,654
10,923,657
33,699
•-19,513
38,073
46,243
" 42,902
53,163
108,166
226,573
444,200
485,714
976853
550358
281,752
385,920
450,536
656,578
504,933
390740
401,663
526,395
303,720
2.471,878
1,655,002
8,353,301
15,979
55,527
164,073
178,655
184,213
175,440
240,641
275,763
292,164
287.438
372.828
402.490
384.055
353.373
365.489
348.573
340.230
381,507
322,002
320,423
300,665
1,517,851
1,050,922
126,861,975
1 79 454
No adjusted gross income
$1 under $1 000
43 847
$1 000 under $2 000
282 774
$2 000 under $3 000
499 179
$3 000 under $4 000
539 562
$4 000 under $6 000
790 579
$5 000 under $6.000
1 300 392
$6 000 under $7 000
1 804 401
$7 000 under 18 000
2 171 541
$8 000 under $9 000
2 388 341
$9 000 under $10 000
3 510 521
$10 000 under $1 1 .000
4 1 30 655
$11 000 under $12 000
4 338 933
$12 000 under $13 000
4 425 506
$13 000 under $14,000
4 841 924
$14,000 under $16,000
4 933 615
$16 000 under $16 000
5 204 588
$16,000 under $17,000
6 251 588
$17 000 under $18 000
5 507 696
$18,000 under $19,000
5 860 275
$19 000 under $20 000
5 828 923
$20 000 under $25 000
33 540 988
$25,000 and over
28,285,490
Returns with two or more qualifying children
-continued
Size of adjusted
gross income
Total (
income
earned
credit
EIC usee
Income tax b
to offset
efore credits
Total income
tax
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(71)
(72)
(73)
(74)
(76)
(76)
(77)
(78)
(79)
(80)
Total
8,353,301
16.979
66,527
154,073
178,656
184,213
176,440
240,541
275,763
292,164
287,438
372,828
402,490
384,055
353,373
366,489
348,573
340,230
381,507
322,002
320,423
300,665
1,517,861
1,060,922
19,079,756
37,584
17,676
105,131
181,917
255,844
315,005
513,470
709,774
856,621
955,640
1,363,688
1,478,636
1,403,604
1,301,638
1,262,405
1,111,247
1,018,446
1,064,389
823,032
756,687
639,419
2,329,241
577,764
1,737,908
•1.928
•2.013
•3.930
•4.027
•2.002
•2.934
17.672
17.823
24.709
44.823
41,359
51,830
733,078
789,781
756,914
•293
•411
•1,634
•2,863
•72
•558
2,439
6,247
9,123
15,669
15,082
19,607
361,279
321,648
578,451
41,430
537,021
350,377
9,936
340,441
1,467,243
11,807
•4,293
17,058
13,811
24,263
18.745
40.754
56.773
76.150
78.752
140.784
82.843
45.060
59,916
53,942
69,743
67,285
50,441
49,653
59,831
38,237
282,245
125,849
1,397,445
7,990
•1,095
4,785
6,880
9,418
9,629
17,988
39,039
68,921
75,898
158.036
89.882
49.296
68,166
75,634
97,839
91,914
69,855
71,261
74,096
43,682
213,863
52,286
7,493,254
15,768
55,552
153,411
178,307
184,213
176,440
240,641
274,700
292,164
286,490
372,828
402.490
383.551
362.441
365,489
342,824
333,411
377,715
306,893
298,119
286,037
1,354,854
438,915
16,925,397
29 695
No adjusted gross income
$1 under $1,000
$1,000 under $2 000
16,581
1 00 345
$2 000 under $3 000
1 76 037
$3 000 under $4 000
245 427
$4,000 under $6,000
305,376
$6 000 under $6 000
495 481
$6 000 under $7 000 , ,
670 735
$7 000 under $8 000
787 407
$8,000 under $9,000
879.331
$9 000 under $10 000
1,205.551
$10 000under $11 000
1 387 119
$1 1 .000 under $12.000
1.361.457
$12,000 under $13.000
1.233.410
$13 000 under $14 000
1.185.212
$14,000 under $15.000
1.010.959
$15 000 under $16 000
920.285
$16,000 under $17.000
985.411
$17 000 under $18.000
736,102
$18,000 under $19.000
557,408
$19,000 under $20.000
576,129
$20 000 under $25 000
1,754,099
203,830
•Estimate should be used with caution because of the small number of returns on which it is based
" Data combined to avoid disclosure of information for specific taxpayers
NOTE Detail may not add to totals because of rounding
Basic Tables 1998
73
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Basic Tables 1998
85
Table 3.4~Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate
at Which Tax Was Computed
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Tax rate classes
Classified by the highest marginal rate at which tax was computed
Number of
returns
Adjusted
gross income
less deficit
Modified taxable income
At marginal rate
Tax generated
At marginal rate
Income tax after credits
As a percentage of
Adjusted
gross income
Modified
taxable income
(3)
JIL
(5)
All returns
All tax rates
lOpercent
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 survivina SDOuses
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 lax 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
Returns of heads
of households
All tax rates
10 percent
1 5 percent (Form 881 4)
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
lOpercent
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
_a.
(8)
100.793,439
1,029,381
13,143
68.020.204
1.226.630
51.821
188.822
24.711.575
3,070.474
1.262,710
753,425
465,254
44,200,734
238,415
7,341
25,401,868
646,867
33,608
133,325
14,324,289
1,780,065
996,524
638,432
2,221,080
•7,497
t
1.337,321
17.893
t
2.142
698,815
91.976
36.350
28.322
t
11,465,520
27.013
•2.851
10.204.113
47.299
2.331
3.116
1.074.381
67.991
22.715
13.711
42,906,105
756.457
t
31.076.903
514,571
t
50.238
8.614,091
1.130,442
207.121
72.960
465.254
5,309,304,515
13,054,752
-121.330
1.810,550,086
157,338,657
9,413,618
18,490,488
1,784,373,822
438,388,417
330,561,059
743,349,989
3,904,949
3,592,987,600
6,776,425
-157,766
998,907.206
106.195,930
6.829.897
14.487.140
1.263.787.354
299.775.944
270.076.667
626.308.804
97,578,230
•86.890
t
25.367.571
3.703.637
t
249.702
29.801.754
7.384,312
5,189.163
24,559,948
t
359,208,677
598.391
•29.557
255.158,599
5,032.189
256.076
288.347
70.081.377
9.822.369
5.910.002
12.031.770
1,259,530,009
5.593.045
t
530.116,710
42.406,912
t
3,465,299
420,703,337
121,405,793
49,385,227
80,449,467
3,904,949
3,781,025,929
4,243,730
13,534
971,307,762
121,973,262
8,093.303
14.130.080
1.340.325.298
358.212.846
283,608.522
675,629,431
3,488.162
2,612,203,447
2.108.564
6.745
534.922.583
82,266,486
5.842.821
11,020.503
933,911,658
241.926.982
230.797.143
569,399,963
73,056,732
•32,442
r
14,684,114
3,063.891
t
189,892
22.404.827
5.947.658
4.388.954
22.107,768
t
197,055,066
185,402
•1,995
116,674,324
3.853.812
202.924
204,010
51,809,407
7,958,184
5,137,123
11,027,887
898,710,684
1,917,323
t
305,026.741
32.789.073
t
2.715.675
332,199,406
102,380,023
43,285,302
73,093813
3488,162
1,784,189,336
4,243,725
13.534
954.841.103
79.559,144
1,646,738
1.381,467
284,434,761
63.106,084
56.642.947
335.278.338
3.041.495
1,139,576,149
2,108,563
6.745
525.268.407
54.874.425
1.151.142
932.686
192.547.705
37.492.349
44.823.444
280.370,683
37,309,581
•32.442
t
14.586.581
2.685.654
t
72.474
6.076.139
812.051
878.959
12.072.420
t
137,220,342
185.402
•1.995
116.013.118
2.248.014
16.361
39.698
10,898.724
1,446,017
1,113,482
5,257,531
470,083,263
1,917,319
t
298,972,996
19,751,052
t
336610
74,912,192
23,355,666
9,827,062
37,577,704
3,041,495
813,245,403
424.421
2,030
144,877,353
21,597.063
1,606,328
2,878,887
256,572.266
85.572.728
76.628.469
222.253.779
832,078
583,494,811
210,865
1,012
79,758,327
14,690,484
1,155,249
2,232,240
179,173,089
57,336.865
61.949.941
186.985.739
16,956,519
•3,244
t
2.197.798
589.145
t
44.501
4.296.891
1.402.751
1.175.960
7.194.957
t
34,862,199
18.540
•299
17.468.993
656.328
37.464
41.543
9.649.101
1.931.315
1.403.142
3.655.473
177,931,873
191.772
t
45.452.236
5,661.106
t
560.601
63.453.184
24.901.796
12,099.427
24,416,610
832078
413,492,219
424,373
2,030
143,226,165
15.911,829
411.685
386.81 1
79.641.733
19,562.886
20,391,461
132,770,222
763,024
283,225,167
210,855
1.012
78.790,261
10,974,885
287,786
261,152
53.913.357
11.622.628
16.136.440
111,026,790
9,822,028
3,244
t
2,187,987
537,131
t
20.293
1.701.319
251.736
316.425
4.780.678
t
23,868,359
18.540
-299
17,401.968
449,603
4,090
11.115
3.051.643
448.265
400.854
2.081,982
96,576,662
191.732
t
44,845.949
3,950,210
t
94,251
20,975,414
7,240,256
3,537,742
14.880,771
763,024
783.488,016
374,138
301
127,212.655
21.276.503
1 592.906
2.836.476
250.275.176
85.010.173
75.766.801
218.345.906
796.980
562,760,458
177,950
2
69,071,912
14,462,053
1,144,227
2,195,908
173,560,364
56,926,016
61,276,968
183,945.059
16,473,779
•3,052
t
2,042,048
579.652
t
43.555
4.202,811
1.396.566
1.159,685
6,995,337
t
28,737,889
13,421
11,775,032
634,934
36,743
40,306
9,355,281
1,925.326
1.371.368
3.584,479
175,515,890
179,715
t
44,323,664
5,599,865
t
556,708
63,155.721
24.762.265
11.958,780
23,821,031
796,980
14.8
2.9
(X)
70
135
159
15,3
140
194
229
29 4
20 4
15.7
26
(X)
69
136
168
15.2
137
19.0
227
29 4
(X)
16.9
35
(X)
77
157
(X)
174
14 1
189
22 3
28 5
(X)
8.0
22
(X)
46
126
143
140
134
196
23 2
29 8
(X)
13.9
32
(X)
84
132
(X)
16 1
150
20 4
24 2
29 6
20 4
22
13 1
174
197
20.1
18.7
23.7
26.7
32.3
22.8
21.5
8.4
(Z)
12.9
176
19 6
19.9
18.6
235
26.6
323
(X)
22.5
94
(X)
139
189
(X)
22 9
18 8
235
26.4
31.6
(X)
14.6
72
(X)
101
16 5
181
198
181
24 2
26 7
32 5
(X)
19.5
94
(X)
145
17 1
(X)
20 5
190
24 2
27 6
32 6
228
(X) Percentage not computed
t Data deleted to avoid disclosure of information for specific taxpayers Deleted data are included in appropriate totals.
• Estimate sfiould 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
86
Individual Returns 1998
Table 3.5--Returns with Modified Taxable income: Tax Generated, by Rate and by Size of Adjusted Gross
Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Number of
returns with
modified
Taxable
income
Modified
taxable
Tax
generated
Tax generated
at specific rale
10 percent
15 percent (from Form 8814)
Size of adjusted gross income
Number
Income
Tax
Number
Income
Tax
taxable
income
at all rates
of
taxed
generated
of
taxed
generated
income
returns
at rate
at rate
returns
at rate
at rate
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total
100,793,439
3,780,838,154
442,177
3,781,025,929
445 593
813.245,403
59 535
8,911,162
484 565
34,406,664
215 188
3,441,099
21 530
213,438
2 954
163,907
3 300
24,585
495
Under $2,000
841,235
$2,000 under $4,000
701,065
1.067,334
1,081,850
162,826
402,187
412 589
41 287
$4,000 under $6,000
1,843,741
2,144,352
2,152,022
321,585
255,238
377,971
37,806
•2,843
•2,654
•398
$6,000 under $8,000
2,227,030
4,092,918
4,092,810
520,247
180,406
264,050
25,401
-
-
$8,000 under $10,000
3,230742
7,813,763
7,813,148
1,159,983
251,856
397,451
39,760
•948
•663
•100
$10,000 under $12,000
3,137,261
12.403,624
12,405,241
1,845,204
221,702
464,883
46,497
•2,003
•2,804
•421
$12,000 under $14,000
3,693,565
17,638,199
17,545,777
2.629,369
249,488
483,096
48,315
•969
•578
•102
$14,000 under $16,000 .
4,355,847
24,488,285
24,480,451
3,547,439
311,130
665,852
55,596
•4,787
•4,933
V40
$15,000 under $18,000
4,199,938
29,449,535
29,449,431
4,384,915
316,753
718,432
71,856
•3
•4
•1
$18,000 under $20,000
4,304,346
37,204,855
37,207,500
5,549,193
337,315
712,170
71,224
•1,928
•2,700
•405
$20,000 under $25,000 .
9,781,595
111,391,938
111,387.982
15,623,323
811,951
2,216,217
221 ,669
•3,233
•3,617
•543
$25,000 under $30,000,
8,079,523
127,455,135
127,448.858
19,032,562
715,880
2,183,935
218,438
•3,158
•1,708
•256
$30,000 under $40,000
13,043,590
282,908,825
282,947,842
43,571,973
1,295.772
4,962,960
496,382
11,077
6,467
971
$40,000 under $50,000 .
9,935,142
294,872.228
294.914,356
47,986,324
1,012,101
3,978,021
397,857
17,647
15,372
2,307
$50,000 under $75,000
15,859.082
675,302,507
675,334,372
114,998,584
1,560,595
8,277,753
827,855
35.490
21.357
3,200
$75,000 under $100,000
7,214,389
452,294,883
452,315,428
88,249,557
252,896
3,207.388
320,746
25,372
16,212
2,429
$100,000 under $200,000
6,262,181
635,956,996
535,002,435
144,552,852
179,528
3,003,823
300,382
59,401
48,161
7,227
$200,000 under $500,000
1,604,781
395,495,482
395,565,906
111,118,614
49,255
1.175,720
117,573
27,695
21,916
3,287
$500,000 under $1,000,000
305,676
185,113,677
185,097,062
58,772.984
11,140
333,105
33,311
8.559
7,038
1,056
$1 ,000,000 or more
171,707
483,301,431
483,225,853
147,958,224
10,382
355,959
35,596
4,370
4,322
648
Tax generated at specific rale
1 5 percent
20 percent
25 percent
Size of adjusted gross income
Number
Income
Tax
Number
Income
Tax
Number
Income
Tax
of
taxed
generated
of
taxed
generated
of
taxed
generated
returns
at rate
at rate
returns
at rate
at rate
returns
at rate
at rale
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
Total
99,383,024
473,564
2,056,379,199
188,839
308,456,880
28,326
9,521,100
344,727,367
68,945,456
368,425
9,444,027
2,361,055
Under $2,000
$2,000 under $4,000
488.419
428,482
64,272
-
-
-
-
-
$4,000 under $5,000
1,752,722
1,585,383
237,807
-
-
-
-
$5,000 under $8,000
2.178,680
3.539,394
545,909
-
-
-
-
$8,000 under $10,000
3,126,780
7,302,832
1.095,425
.
-
-
-
$10,000 under $12,000
3,088,492
11,839,113
1,775,867
.
-
-
$12,000 under $14.000
3.657,482
17,054,012
2,558,102
.
.
.
.
$14 000 under $16 000 .
4,280,212
4,144,198
23,711,526
28,574,047
3,556,744
4,301,107
-
-
-
$15,000 under $18,000
.
$18,000 under $20,000
4,268,433
9,706,210
8,042,884
12.995,214
9,901,959
36,430494
108,991,497
125,087,631
266,914,685
259,404,816
5,464,574
16,348,725
18,763,145
40,037,203
38,910.722
•6,592
467,341
571.481
•6,719
741,087
1,819,132
•1,344
148,210
363,841
•2,748
•9,551
■8,264
•33.869
$20,000 under $25 000
$25,000 under $30 000 . . ..
$30,000 under $40.000
•2,066
$40,000 under $50,000
•8,458
$50,000 under $75.000
15,816,022
552,226,295
82,833,944
2,292.518
10,188,328
2.037,656
47,489
164.855
41,220
$75,000 under $100.000
7,193,012
283,703,395
42,555,509
2,111,730
14,007.015
2,801,398
65,063
360,154
90,050
$100,000 under $200,000
6,221,980
247,743,984
37,161,598
2,780,805
38,687.075
7,737,403
121,525
1,623,372
405.859
$200,000 under $500,000
1,584,327
63,143,279
9,471,492
943,834
47,135,433
9,427,288
80,480
2,424,439
606,120
$500,000 under $1.000,000
299,246
11,871,943
1,780,791
215,002
35,017,236
7,003,447
23,874
1,599,296
399,827
$1,000,000 or more
153187
6,437,453
965,618
131,797
197,124,342
39.424,868
17,595
3,229,778
807,447
Footnotes at end of table
Basic Tables 1998
87
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 (capital gams}
28 percent
31 percent
Size of adjusted gross income
Number
of
returns
Income
taxed
at rate
Tax
generated
at rate
Number
of
returns
Income
taxed
at rate
Tax
generated
at rate
Number
of
returns
Income
taxed
at rale
Tax
generated
at rate
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
Total
279,736
•6,905
•10,779
63,759
55,481
94,783
33,991
7,595
5,441
2,795,570
•3,140
•3,352
128,769
104,848
531,718
545.971
299.521
1.178.242
782,763
•880
•943
35,055
29,358
148,882
152,872
83,866
329,908
29,976,375
•969
72,374
3,072,937
3,140,057
8,834.680
6.796.399
6.057.229
1,547,869
293.744
150,117
672,093,368
•394
92,894
10.256.680
29.500.686
103.612,806
144,429.342
272.941.775
85.012.857
15.331.454
8.914.469
188,186.143
•110
26.010
2.871.870
8,260,192
29,011,585
40,440,215
76,423,697
24,083,503
4,572,807
2.496.051
5.086,907
170,934
557,381
2,454,777
1,454,875
282,825
156,114
173,235.534
567.172
5.442.096
66.173.628
76.525.100
15,132,424
8,395,114
53,703.016
tJnder $2 000
$2,000 under $4,000
$4,000 under $6,000
$5 000 under $8 000
-
$8,000 under $10,000
$10 000 under $12, 000
$12,000 under $14.000
$14 000 under $16 000 , .
$16,000 under $18.000
$18,000 under $20.000
$20,000 under $25.000
-
$25,000 under $30.000
$30 000 under $40 000
-
$40,000 under $50.000
$50,000 under $75.000
175 823
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500.000
$500,000 under $1,000,000,
$1,000,000 or more
1,997,050
20,513.825
23.722,781
4.691.051
2,602,485
Tax generated at specific rate
35 percent
39 6 percent
Form 8615
Size of adjusted gross income
Number
of
returns
Income
taxed
at rate
Tax
generated
at rale
Number
of
returns
Income
taxed
at rate
Tax
generated
at rate
Number
of
returns
Income
taxed
at rate
Tax
generated
at rale
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
Total
2,016,433
•6,941
283,352
1,302,674
271,702
151,754
149,454,165
•16,015
4,714,368
93,945,450
32,510,134
18,265,187
53,803,499
•6,485
1,697,172
33,820,726
11,703,648
6,575,467
753,426
5,871
364,572
249,795
142,188
335,284,627
95.310
24.368.671
71.924.229
238.896,415
132,772,712
37.743
9,649,994
28,481,995
94,502,981
465,254
126.583
169.835
56.994
34.166
15.093
10.402
9.422
•7.535
•3.791
•3.791
9.430
•3.791
•1.797
•4,475
•2.810
•346
•3.659
•935
•122
177
3,041,495
38,261
240,689
196,014
189.365
112.203
98.441
107.991
•98.040
•56,948
•62,136
176,257
•75,970
•54,550
•159,097
•147,036
•27,965
•439,221
•255,051
•70,681
425,570
763,024
9 113
Under $2.000
$2,000 under $4. 000
$4,000 under $6,000
57,171
45 519
$5,000 under $8,000
$8 000 under $10 000
47.849
24 601
$10,000 under $12, 000
$12,000 under $14,000
$14,000 under $16,000
$16,000 under $18,000
22,279
22,545
•23,274
•11,818
$18,000 under $20 000
•12 856
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40.000
$40,000 under $50,000
S50.000 under $75,000
$75,000 under $100,000
$100,000 under $200.000
$200,000 under $500,000
$500,000 under $1 ,000,000
$1 ,000,000 or more
52,082
•23,245
•13,947
•41,360
•30,243
•5,593
•118,336
•52,772
•21.170
117,142
' Estimate should be used with caution because of the small number of sample returns on which i'
NOTE Detail may not add to totals because of rounding
88
Individual Returns 1998
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 thou
sands of dollars)
All returns
Joint returns and surviving spouses
Tax rate classes
Number
of
returns
Income
taxed at
rale
Income tax
generated
at rate
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
(1)
(2)
(3)
(4)
(5)
(5)
100,793,439
8,911,162
213,438
99,383,024
9,521,100
368,425
279,736
29,976,375
5,086,907
2,016,433
753,426
465,254
3,781,025,923
34,406.664
163,907
2,056,379,199
344,727,367
9,444,027
2,795,570
672,093,368
173,235,534
149,454,165
335,284,627
3,041,495
813,239,765
3,440,666
24,585
308,456,880
68,945,473
2,361,007
782,760
188,186,143
53,703,016
53,803,499
132,772,712
763,024
44,200,734
4,066,841
195,426
43,906,832
6,325,342
263,624
197,390
17,855,142
3,415,021
1,534,955
638,432
2,612,203,448
19,592,621
144,361
1,303,120,635
260,881,128
7,504,704
1,946,156
490,404,053
125.207,722
123.031.375
280.370,683
583,491,954
1,959,262
21 554
10 percent
195 468 095
20 percent
52,176,226
1 876 1 75
28 percent (capital gains)
544 924
38 814 394
36 percent
44 291 295
39 6 percent
Form 8615
111,026,790
Separate
returns of married persons
Returns of fieads of fiouseholds
Returns of single persons
Tax rate classes
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
Number
of
returns
Income
taxed at
rate
Income tax
generated
at rate
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
All tax rates
2,221,080
78,880
1,290
2,212,280
138,317
9,403
2,992
857,226
156,648
64,672
28,322
73,056,732
224,033
796
33,045,780
10,531,923
211,630
144,294
11,665,300
2,546,876
2,613,680
12,072,420
16,956,503
22,403
119
4,956,867
2,106,385
52,908
40,402
3,266,284
789,532
940,925
4,780,678
11,465,520
398,324
13,565
11,429,576
269,985
11,452
7,213
1.181,868
104.417
36.426
13,711
197,055,066
1,517,749
13,813
157,141,118
6,981,771
107,321
98,427
19,529,047
3,423,944
2,984,345
5,257,531
34,861,660
151,775
2,071
23,571,168
1,396,354
26,830
27,560
5,468,133
1,061,423
1,074,364
2,081,982
42,906,105
4,367,117
3,157
41,834,336
2,787,456
83,946
72,141
10,072,139
1,410,822
280,380
72,961
465,254
898,710,679
13,072,262
4,937
563,071,666
66,332,546
1,620,372
606,693
150,494,958
42,056,992
20,824,765
37,583,993
3,041.495
177,929,649
1,307,226
741
10 percent
15 percent (Form 8814)
15 percent
84 460 750
1 3 266 509
25 percent ,
405,093
169 874
28 percent
42 138 588
1 3 037 668
36 percent
7 496 915
39 6 percent
14 883 261
Form 8615
763,024
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
1998 to reflect changes in the law.
Additional Child Tax Credit A
(line 60, Form 1040)
See "Child Tax Credit."
Additional Standard Deduction
(included in line 36, Form 1040)
See "Standard Deduction."
Additional Taxes
(line 40, Form 1040)
Taxes calculated on Form 4972, Tax on
Lump- Sum Distributions were reported here. •
Adjusted Gross Income Less
Deficit A
(line 33, 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;
89
90
Individual Returns 1998
• Net gain from the sale of business
property;
• Taxable amounts of annuities, pensions,
and individual retirement arrangement
(IRA) distributions;
• Rents and royalties;
• 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 1998. 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 31, Form 1040)
were subtracted to arrive at adjusted gross
income (line 33, Form 1040):
• Contributions to self-employed retirement
plans (Keogh or simplified employee
pension) and certain contributions to
IRAs;
• Certain student loan interest;
• 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 32 was greater
than the amount on line 22).
Adjustments
See "Statutory Adjustments."
Adoption Credit A
(line 45, Form 1040)
This nonrefundable credit (reported on Form
8839) was available to taxpayers who paid
qualified adoption expenses in 1998, or for
qualified expenses paid in 1997 in connection
with adoption of domestic children, for an
adoption that was final in or before 1998. 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 54, 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.
Explanation of Terms
91
Alimony Paid
(line 31a, Form 1040)
Payments made as alimony or separate
maintenance counted as a deduction (an
adjustment to total income) for the person
paying them.
Alimony Received
(line 11, Form 1040)
Payments received as alimony or separate
maintenance were income to the person
receiving them.
All Other Taxes
(lines 50, 52, 53, 55, 56 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, tax on
medical savings accounts, 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 remrn. Also,
included in "total income tax" is tax from Form
4970, Tax on Accumulation Distribution of
Trusts. (See also "Taxable and Nontaxable
Remms" and "Total Income Tax.")
Alternative Minimum Tax
(line 51, 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, except that capital
gains are taxed at the same rates under the AMT
as under the regular income tax. This amount
was then reduced by the recalculated alternative
minimum tax foreign tax credit, and regular
income tax before credits (line 40, Form 1040
minus the regular foreign tax credit, line 46,
Form 1040) to arrive at the alternative minimum
tax.
Basic Standard Deduction
(included in line 36, Form 1040)
See "Standard Deduction."
92
Individual Returns 1998
Business or Profession Net Income
or Loss
(line 12, Form 1040)
This source of income or loss was reported
by individuals who were sole proprietors of a
nonfarm business, including self-employed
members of a profession.
If two or more sole proprietorships were
operated by the same taxpayer, the single
amount of net income or loss included in the
adjusted gross income represented the combined
net income and loss from all sole
proprietorships. The proprietor was required to
exclude investment income from business profits
and include it, instead, with the various types of
investment income for which separate
provisions were made on the individual income
tax return.
Total expenses (line 28, Schedule C) were
deducted from gross income (line 7, Schedule
C) to arrive at a 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 2000 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 41, Form 1040)
This credit could be claimed by taxpayers
who, while employed or looking for work,
incurred expenses for the care of dependent
children under age 13, or disabled dependents of
any age. Qualified expenses included those for
services performed within the home by non-
dependent 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
Explanation of Terms
93
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.
Child Tax Credit A
(line 43, Form 1040)
For the first time in 1998, a new credit was
allowed for each qualifying child under 17. To
be a qualifying child, the person had to be a
son, daughter, stepson, stepdaughter,
grandchild, or qualifying foster child for whom
the taxpayer claims a dependent exemption. For
families with no more than two children the
credit was nonrefundable; for families with
more than two children the credit called the
additional child tax credit, could have been
refundable. The credit was phased out by $50
for each $1,000, or fraction thereof, that AGI
exceeded: $110,000 for taxpayers filing jointly;
$55,000 for married filing separately; and
$75,000 for single filers. The taxpayer could
claim up to $400 for each child meeting the AGI
phase out guidelines.
An additional child tax credit for taxpayers
with three or more qualifying children could
have been refundable. The taxpayer had to
meet the general requirements and some
additonal requirements. The additional child tax
credit was not included in credits but instead as
a payment (line 60, Form 1040).
Contributions Deduction
(lines 15-18, Schedule A)
Taxpayers could deduct contributions to
certain organizations that were religious,
charitable, educational, scientific, or literary in
purpose. Contributions could be in cash,
property, or out-of-pocket expenses that a
taxpayer paid in doing 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, which
contributions of capital gain property were
generally limited to 30% of the taxpayers AGI.
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 63b, Form 1040)
This credit (claimed on Form 4136) was
allowed for federal excise taxes paid on gasoline
and special fuels, such as gasohol and diesel
fuel, provided the fuel was used for certain
purposes (such as farm or non-highway use in a
trade or business), bought at a price that
included the tax, and a refund of the tax was not
requested or received. The credit could reduce
unpaid total tax liability or could be 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 42, Form 1040)
A credit (claimed on Schedule R) for the
elderly or permanently and totally disabled was
available to taxpayers age 65 or older (within
certain income limitations), and to those
taxpayers under age 65 who had retired with a
permanent and total disability and who had
received taxable income from a public or private
employer because of that disability. The income
to which the credit could be applied was
reduced by nontaxable amounts of social
security and railroad retirement benefits,
veterans' pensions, and any other pension,
annuity, or disability benefits that were
excluded from income under any other
provisions of the law.
An individual was considered permanently
and totally disabled when he or she could not
94
Individual Returns 1998
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 63a, 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 1999 Estimated Tax
(line 67, Form 1040)
This amount was the part of the
overpayment of 1998 tax which taxpayers
specifically requested to be credited to their
estimated tax for 1999. (See also
"Overpayment" and "Estimated Tax
Payments.")
Deduction of Self-Employment Tax
(line 27, 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, partnerships, or regulated
investment companies. 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, muUial savings
banks, cooperative banks, savings and loan
associations, and credit unions, which were to
be treated as interest income.
Earned Income Credit A
(line 59a, Form 1040)
The earned income credit (EIC) for 1998
was a maximum of $2,271 for one qualifying
child, $3,756 for two or more qualifying
children, and $341 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
modified adjusted gross income each less than
$26,473 ($30,095 if more than one qualifying
child). To be eligible for the credit without
children, the taxpayer must have had earned
income and modified adjusted gross income less
than $10,030 and they (or their spouse) must
have been at least 25 years of age and less than
65 years old. The credit was generally based on
earned income, consisting of wages, salaries,
and other employee compensation, plus net
earnings from self-employment. For the EIC,
"modified AGI" excluded net capital losses, net
losses from trusts and estates, and net losses
from nonbusiness rents and royalties. New for
1998, modified AGI included tax-exempt
interest plus the nontaxable part of pension,
annuity, or IRA distributions, except for any
Explanation of Terms
95
amount that is nontaxable due to trustee-to-
trustee transfer or a rollover distribution. Also,
in previous years, 50 percent of business losses
had to be added back to AGI to figure modified
AGI. In 1998, this amount increased to 75
percent. Taxpayers with investment income
totaling more than $2,300 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, Refundabie
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."
Education Credits A
(line 44, Form 1040)
Beginning in 1998, there were two new
credits available, the Hope Scholarship credit
and Lifetime Learning credit. A taxpayer was
only able to claim one of the credits per student,
not both. If a student made a tax-free
withdrawal from an education IRA, neither
credit could be claimed unless the taxpayer
elected to be taxable on the education IRA
withdrawl. The credits were phased out for
AGI between $40,000 and $50,000 ($80,000
and $100,000 for married filing jointly).
The Hope Scholarship credit allowed a
maximum credit per student of 100 percent for
the first $1,000 of qualified tuition and related
expenses and 50 percent credit for the next
$1,000 of eligible expenses for em-ollment in
undergraduate programs. Also, the credit only
applied to the first two years of post-secondary
education.
The Lifetime Learning credit could have
been used for tuition and expenses for
undergraduate, graduate, and professional
degree courses. The credit could have been
used for an unlimited amount of time, as long as
the taxpayer or dependents were enrolled in post
secondary education. The Lifetime Learning
credit was a maximum of $1,000 per return for
expenses paid after June 30, 1998.
Education IRA A
Beginning in 1998, taxpayers could have
made nondeductible contributions up to $500
annually to an educational IRA for a child under
age 18. The earnings and withdrawals were
tax-free to the extent that withdrawals did not
exceed the beneficiary's qualified higher
education expenses for the year. The
educational IRA contribution was phased out for
modified AGI between $95,000 and $110,000
(between $150,000 and $160,000 for taxpayers
married filing jointly) (See also "Individual
Retirement Arrangement Deductible
Payments.")
Employee Business Expense
See "Unreimbursed Employee Business
Expenses."
Estate or Trust Net Income or Loss
(line 36, Schedule E, Part III)
This was the beneficiary's share of fiduciary
income (with the exception of the items
described below, which were reported
separately) from any estate or trust. Income
96
Individual Returns 1998
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 58, Form 1040)
This figure represents the total of the tax
payments made for 1998 using Form 1040-ES,
and any overpayment from the taxpayer's 1997
return that was applied to the 1998 estunated
tax. Generally, individuals were required to
make estimated tax payments if they expected to
owe, after subtracting withholding and credits,
at least $1,000 in tax for 1998, and they
expected withholding and credits to be less than
the smaller of: (a) 90% of the tax shown on
Form 1040 for 1998, or (b) 100% of the tax
shown on Form 1040 for 1997.
Excess Social Security Taxes
Withheld A
(line 62, Form 1040)
If a taxpayer earned more than $68,400
($65,400 for 1997) in total wages from two or
more employers in 1998, 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, 38, Form 1040)
In the computation of taxable income, a
$2,700 deduction was allowed for each
exemption claimed if adjusted gross income was
less than $93,400. 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 1998:
1) The individual received more than half of
his or her support for 1998 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 $2,700. An exception to the income
limitation was granted to children under age 19,
or full-time students under age 24.
Explanation of Terms
97
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 $124,500 and
was completed at $247,000; for married persons
filing jointly and surviving spouses, the
phaseout began at $186,800 and was completed
at $309,300; for heads of household, the
phaseout began at $155,650 and was completed
at $278,150; and for married persons filing
separately, the phaseout began at $93,400 and
was completed at $154,650.
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 ExclusionA
(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 $72,000 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 32, 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
1998.
Foreign Tax Credit
(line 46, 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
98
Individual Returns 1998
foreign taxes paid in excess of the allowable
amount for Tax Year 1998 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, 1040A, 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.
Remrns 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,
1040 A 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 or
her non-wage 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 1040 A or 1040EZ. (These forms
can be found in Section 5, 1998 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 47a, 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,
the Alaska pipeline liability fund credit, and the
credit from electing large partnerships.
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.
Explanation of Terms
99
Home Mortgage Interest Deduction
(lines 10+11, Schedule A)
See "Interest Paid Deduction."
Household Employment Taxes
(line 55, 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 40 minus line 48) minus part or all of line
59a, Form 1040]
To arrive at income tax after credits,
taxpayers deducted total credits (line 48, Form
1040) from income tax before credits (line 40,
Form 1040). For the statistics, tax was further
reduced by the portion of the earned income
credit which did not result in a negative tax.
This portion of the earned income credit was
included in the total credits as "earned income
credit used to offset income tax before credits."
Any tax remaining after subtraction of all
credits and the earned income credit was
tabulated as "income tax after credits."
Income Tax Before Credits
(line 40, Form 1040)
This amount consisted of the tax liability on
taxable income, computed by using the tax
tables, tax rate schedules, Schedule D Tax
worksheet, or Form 8615, plus Form(s) 8814,
and any additional taxes from Form 4972 (line
39). (See also "Tax Generated.")
Income Tax Withheld
(line 57, 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. For 1998, there
were two new plans introduced: the education
IRA and Roth IRA, information on these two
new IRA's can be found under their separate
headings.
Beginning in 1998, taxpayers not covered by
an employment retirement plan may have been
able to deduct all contributions to a traditional
IRA, even if their spouses were covered by' a
plan. The deduction was limited to $2,000 and
was phased out for modified AGI (on a joint
return) between $150,000 and $160,000. The
modified AGI levels at which the traditional
IRA deduction phased out (for taxpayers
covered by a retirement plan at work) was
between $40,000 and $50,000 for married
persons filing jointly and surviving spouses;
between $30,000 and $40,000 for single filers
or heads of households; and between $0 and
$10,000 for married taxpayers filing separately.
Previously, 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
100
Individual Returns 1998
of: (a) the individual's taxable compensation for
the year, or (b) $2,000. Married couples filing
a joint return could contribute up to $2,000 to
each spouse's 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.
Unless they were disabled, taxpayers could
not start withdrawing funds from the traditional
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.
Starting in 1998, the additional tax on early
withdrawls from a traditional IRA was
eliminated if the distributions were used for
qualified higher education expenses. This
additional tax was also eliminated on
distributions up to $10,000 from traditional or
Roth IRA's if the distributions were used to
buy, build, or rebuild a qualified first home.
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. (See also
"Roth Individual Retirement Arrangements" and
"Education Individual Retirement
Arrangements.")
Individual Retirement Arrangement
Taxable Distributions A
(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, distributions where the
payout represented previously taxed non-
deductible IRA contributions, and distributions
from a Roth IRA. If a taxpayer converted from
a traditional IRA to a Roth IRA, they were
required to include in gross income the amount
that they would have reported in income if they
had made a withdrawal from this IRA. The
taxpayer did not include in gross income any
part of the conversion that was a nondeductible
contribution in a traditional IRA. Taxpayers
then had the option of including this taxable
amount from the conversion in income either for
the current year or including it in equal parts
over 4 years.
Interest Paid Deduction
(line 14, Schedule A, includes all lines 10-13)
The rules for deducting home mortgage
interest for 1998 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. "
Investment Interest Expense
Deduction
(line 13, Schedule A)
See "Interest Paid Deduction." and "Total
Itemized Deductions."
Explanation of Terms
101
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 2439, and 6252;
• Long-term gain or loss from Forms
4684, 6781, and 8824
See "Sales of Capital Assets, Net Gain or
Loss."
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 that 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
1996 or 1997, 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
102
Individual Returns 1998
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
(line 25, Form 1040)
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 47c, Form 1040)
A minimum tax credit could be taken for
1998 by certain taxpayers who paid alternative
minimum tax for 1997 or prior years. If all of
the minimum tax credit (claimed on Form 8801)
could not be used for 1998, 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
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 1998
statistics, a modified taxable income was
calculated by using the tax rate schedule for
1998 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.
Explanation of Terms
103
Moving Expenses Adjustment
(line 26, 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 AG! 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 47d, 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.
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 current year passive losses (lines lb-l-2b)
and were limited to zero.
Nontaxable Returns
See "Taxable and Nontaxable Returns."
Other Adjustments
(included in line 32, 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 1998) 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 63, Form 1040)
See "Credit for Federal Tax on Gasoline and
Special Fuels" and "Credit from Regulated
Investment Companies."
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Individual Returns 1998
Other Tax Credits
(included in lines 47d, 48, 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 65, 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 1999
Estimated Tax " and " Refund . " )
Overpayment Refunded
(line 66a, 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 were 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, 1999;
• had income only from interest and
dividends and capital gain distributions;
• had gross income for 1998 that was more
than $700 but less than $7,000;
• had no estimated tax payments for 1998;
• did not have any overpayment of tax
shown on his or her 1997 return applied to
the 1998 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, for partnership, as 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
Explanation of Terms
105
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 61, 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 29, 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 30, 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 53, 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
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.
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Individual Returns 1998
Personal Property Taxes Deduction
(line 7, Schedule A)
Personal property tax could be included as a
deduction if the tax was an annual tax based on
value alone. (See also "Taxes Paid Deduction.")
Predetermined Estimated Tax
Penalty
(line 69, Form 1040)
If a return showed taxes of $1,000 or more
owed on line 68 (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 1998 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 56, Form 1040)
See "Tax from Recomputing Prior Year
Investment Credit."
Refund
(line 66a, 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 67, Form 1040)
See "Credit to 1999 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
Explanation of Terms
107
includes passive losses that were not deductible
in figuring AGI. (See also "Passive Activity
Losses.")
Roth IRA A
Beginning in 1998, taxpayers were able to
create Roth IRA's. Unlike traditional IRA's,
contributions to a Roth IRA were not
deductible. However, qualified distributions
from the earnings of a Roth IRA were tax
exempt. The contribution limit for Roth IRA's
was the lesser of $2,000 or the individual's
taxable compensation unless the taxpayer
contributed to both Roth IRA's and traditional
IRA's. In this case, the contribution limit for
Roth IRA's was reduced by all contributions
(other than employer contributions) to
traditional IRA's for the taxable year. The
eligibility for Roth IRA's was phased out for
joint filers with modified AGI between
$150,000 and $160,000, married taxpayers
filing separately and living with their spouses
with modified AGI between $0 and $10,000,
and all other filers (single, head of household,
and married filing separately and not living with
their spouse at any time during the year) with
modified AGI between $95,000 and $110,000.
Contributions to Roth IRA's could be made
after the taxpayer reached the age of 70 Vi.
Also, the minimum distribution rules did not
apply to living taxpayers as they did for
traditional IRA's.
Some taxpayers were also eligible to
make taxable rollovers of traditional IRA's to
Roth IRA's without paying the 10 percent tax on
early withdrawals. Taxpayers had to have a
modified AGI of $100,000 or less to be able to
roll over a traditional IRA to a Roth IRA.
When a taxpayer converted an amount from the
traditional IRA to a Roth IRA, they were
required to include in gross income the amount
that they would have reported in income if they
had made a withdrawal from this IRA. The
taxpayer did not include in gross income any
part of the conversion that was a nondeductible
contribution in a traditional IRA. Taxpayers
then generally had the option of including this
taxable amount from the conversion in income
for the current year or of including it in equal
parts over four years. Married taxpayers filing
separately could not take advantage of this
rollover provision. (See also "Individual
Retirement Arrangement Taxable
Distributions.")
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;
108
Individual Returns 1998
• the difference between the fair market
value of certain property and the discount
price for which it was purchased by a
taxpayer from his or her employer;
• severance pay;
• sick pay;
• the value of exercising a stock
appreciation right;
• directors' fees;
• vacation allowances;
• most disability payments;
• strike and lockout benefits; and
• the value of certain non-monetary
payments for services (e.g., merchandise,
accommodations, certain meals or lodging,
certain stock purchase plans, or property).
Identifiable amounts for any of these
categories which may have been reported by
taxpayers as "other income" are treated as
salaries and wages for the statistics.
Sales of Capital Assets, Net Gain or
Loss 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). All capital
gain distributions had to be reported on the
Schedule D, even if there were no other capital
gains or losses.
The maximum long-term capital gains tax
rate for most sales or exchanges of properties
was 20 percent (10 percent for taxpayers in the
15-percent tax bracket). New for 1998, the
holding period for property eligible for the
lowest long-term capital gain tax rate decreased
from more than 18 months to more than one
year. Collectible gains and up to 50% of
eligible gains on qualified small business stock
were taxed at the 28-percent rate. Gains from
the sale of certain depreciable real property was
taxed at a 25 -percent rate. Therefore, 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
Explanation of Terms
109
property specifically included in this group
were:
(1) certain depreciable, depletable, and real
business property;
(2) accounts and notes receivable in the
ordinary course of business generated
from the sale of goods and services
ordinarily held for sale by the business
or includable in the inventory of the
business;
(3) certain copyrights, literary, musical, or
artistic compositions, or similar
properties; and
(4) amounts resulting from certain
"involuntary conversions," including net
losses from casualty and theft.
Taxpayers reported all gains and losses not
treated as capital gains on Form 4797, Sales of
Business Property.
Self-Employed Health Insurance
Deduction A
(line 28, Form 1040)
Self-employed persons, or owners of more
than 2 percent of outstanding stock of an S
corporation, if they were not eligible for health
coverage under an employer-provided plan,
were allowed to deduct, in the calculation of
AGI, up to 45 percent of the amount paid for
health insurance for themselves and their
families.
Self-Employment Tax A
(line 50, Form 1040)
The ceiling for social security tax on taxable
self-employment income for 1998 was $68,400
($65,400 for 1997). The limit did not apply for
purposes of the Health Insurance (HI) tax. 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 Form 6252
• Short-term gain or loss from Forms
4684, 6781, and 8824
See "Sales of Capital Assets, Net Gain or
Loss."
Short-Term Loss Carryover
(line 6, Schedule D)
See "Sales of Capital Assets, Net Gain or
Loss."
Size of Adjusted Gross Income
(line 33, 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
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Individual Returns 1998
who had no taxable benefits were not supposed
to show the total benefits on their income tax
returns.
Social Security and Medicare Tax
on Tip Income
(line 52, 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 36, Form 1040)
For 1998, the basic standard deduction was
increased. Taxpayers who were age 65 or over
or blind could claim an additional standard
deduction amount of $850 or $1,050 based on
filing status. Both the basic and additional
standard deductions were determined by marital
filing status, as shown below.
Single
Basic deduction of $4,250;
Each taxpayer 65 or over or blind was
allowed an additional $1,050 deduction each
for age and blindness.
Married filing jointly or surviving spouses
Basic deduction of $7,100;
Each taxpayer 65 or over or blind was
allowed an additional $850 deduction each
for age and blindness.
Married, filing separately
Basic deduction of $3,550;
Each taxpayer 65 or over or blind was
allowed an additional $850 deduction each
for age and blindness.
Head of Household
Basic deduction of $6,250;
Each taxpayer 65 or over or blind was
allowed an additional $1,050 deduction each
for age and blindness.
The basic standard deduction claimed by
filers who were dependents of other taxpayers
increased to a minimum of $700 (up from $650
for 1997). New for 1998, the amount of the
standard deduction for dependent's could be
greater than $700 and equal to the dependents
earned income plus $250 (but not more than the
regular standard deduction amount) .
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 1998 that
was paid or deducted before 1998, 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)
State and local income taxes paid could be
used as an itemized deduction if a taxpayer had
state and local income tax withheld from their
salary during 1998; had paid state and local
income taxes directly during 1998 for a prior
year, or had made mandatory contributions to
specific state disability funds. (See also "Taxes
Paid Deduction.")
Explanation of Terms
111
Statutory Adjustments
(lines 23-32, Form 1040)
Certain adjustments to total income were
allowed as deductions in the calculation of
adjusted gross income. For 1998, statutory
adjustments included payments to an IRA,
student loan interest deductions, 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 items is described
separately in this section. In addition, statutory
adjustments included jury duty pay received by
the taxpayer and given to the employer if the
taxpayer continued to receive wages while on
jury duty, the forestation/reforestation
amortization deduction, and the repayment of
supplemental unemployment benefits under the
Trade Act of 1974. These amounts are included
in the "Other Adjustments" category in the
statistics.
Student Loan Interest Deduction A
(line 24, Form 1040)
Beginning in 1998, a deduction allowed
eligible taxpayers to deduct up to $1,000 for
interest paid on qualified higher educational
loans. The deduction was phased out for
taxpayers with AGI between $40,000 to
$50,000 ($60,000 to $75,000 for taxpayers
filing a joint return).
Tax Credits
See "Total Tax Credits."
Tax Due at Time of Filing
(line 68, 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 56, 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 40, Form 1040)
This amount was the tax computed on
modified taxable income. For 1998, 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 $25,350 for
single filers; $42,350 for joint filers or
surviving spouses; $21,175 for married persons
filing separately; and $33,950 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 $61,400
for single filers; $102,300 for joint filers or
surviving spouses; $51,150 for married persons
filing separately; and $87,700 for heads of
household. The 31 percent tax rate applied to
taxable income in excess of the 28 percent tax
bracket ceiling and equal to or below $128,100
for single filers; $155,950 for joint filers or
surviving spouses; $77,975 for married persons
filing separately; and $142,000 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 $278,450
for single filers, joint filers, or surviving
spouses and heads of households and $139,225
for married persons filing separately. The 39.6
112
Individual Returns 1998
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 $1,400, there were two
methods of reporting this income. If the child
filed his or her own return, the investment
income that exceeded $1,400 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 $1,400 was included on Form 1040, line 21.
The remaining investment income in excess of
the $700 standard deduction was taxed at the
child's rate (15 percent), added to the parents'
tax on Form 1040, line 40, and is also tabulated
separately in Tables 3.4 and 3.5.
On most returns, except those with
additional taxes from special computations, "tax
generated" equaled "income tax before credits."
(See also "Modified Taxable Income.")
Tax Payments A
(lines 57, 58, 60-64, 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 1997 return);
(3) additional child tax credit; (not
tabulated separately)
(4) payment with request for extension of
filing time;
(5) excess social security, Medicare, or
railroad retirement tax withheld;
(6) credit for tax on certain gasoline, fuel,
and oil;
(7) 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 59a, 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 69, 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
floor. The amounts reported in the statistics are
prior to this floor. (See also "Limited
Miscellaneous Deductions.")
Tax Rates, Tax Rate Classes
See "Tax Generated."
Tax Withheld
(line 57, 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
Explanation of Terms
113
"nontaxable" may have had a liability for other
taxes, such as self-employment tax, uncollected
employee social security and medicare tax on
tips, tax from recomputing prior-year
investment credit, penalty taxes on individual
retirement accounts. Section 72 penalty taxes,
advance earned income credit payments,
household employment taxes, or golden
parachute payments. These taxes, however,
were disregarded for the purposes of this
classification since three of the above taxes were
considered social security (rather than income)
taxes, and the remaining ones, except for
advance earned income payments, were either
based on prior year's income or were penalty
taxes.
For this report, the earned income credit is
treated first as an amount used to offset income
tax before credits. Since the earned income
credit was refundable, it was subtracted from
income tax (for the statistics) after reduction by
all other statutory credits. As a result, some
returns became nontaxable strictly because of
the earned income credit if there was no
alternative minimum tax and the earned income
credit equaled or exceeded income tax before
credits reduced by any other credits.
It should be noted that classification as
taxable or nontaxable was based on each return
as it was filed and does not reflect any changes
resulting from audit or other enforcement
activities.
Taxable Income
(line 39, 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
114
Individual Returns 1998
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 49 + line 5 1 + any Form 4970 tax on line
56 - line 59a, 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 1998, total income tax
included the tax from Form 4970 (2,210
returns for $14,501,000). It did not include any
of the other taxes which made up total tax
liability. Total income tax was the basis for
classifying returns as taxable or nontaxable.
Total Itemized Deductions A
(included in line 36, 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 $124,500
($62,250 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 $124,500
($62,250). Therefore, total itemized deductions
is the sum of the separate deductions cited
above, less the itemized deduction limitation.
Total Miscellaneous Deductions
See "Miscellaneous Itemized Deductions."
Total Rent and Royalty Income or
Loss
(line 26 plus 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 the
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 32, Form 1040)
Total statutory adjustments was the sum of
the individual adjustments to income (lines 23-
31a).
Total Tax Credits A
(lines 48, 59a, Form 1040)
For this report, total tax credits consists of
the following:
(1) child care credit;
(2) credit for the elderly and disabled;
(3) child tax credit;
(4) education credits;
(5) adoption credit;
(6) foreign tax credit;
Explanation of Terms
115
(7) general business credit;
(8) minimum tax credit;
(9) mortgage interest credit;
(10) empowerment zone employment credit;
(11) nonconventional source fuel credit and;
(12) other tax credits;
(13) 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 refunded or applied to other
taxes, and is classified separately as "earned
income credit refundable portion," or "earned
income credit used to offset other taxes." All
other credits were limited to the amount needed
to offset income tax before credits and were not
refundable or used to offset any other taxes.
Total Tax Liability
(line 56 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 Individual Retirement
Arrangement Distributions."
Total Unlimited Miscellaneous
Deductions
(line 27, Schedule A)
See "Miscellaneous Itemized Deductions."
Type of Tax Computation A
(line 40, Form 1040)
Tabulations in Table 3.1 include three
methods of computing the tax on income subject
to tax. These methods were:
(1) regular tax, as computed from the tax tables
or tax rate schedules accompanying the
Forms 1040, 1040A, or 1040EZ.
Schedule J, Farm Income Averaging returns
are included with regular tax. (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
116
Individual Returns 1998
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 floor. (See also "Limited
Miscellaneous Itemized Deductions.")
Section 5 1998 Forms
Page
Form 1040 118
Forms 1040A and Schedules 1, 2, and 3 119
Form 1040EZ 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, HEMIC '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 130
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 1 34
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 ,400 138
Form 8801 , Credit for Prior Year Minimum Tax- Individuals and Estates and Trusts 139
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 child tax credit
(See also basic and standard deductions)
Additional standard deduction
(See also basic and standard deductions)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Time Series, 1994-1998 A
Additional taxes
Definition Pg 89
Time Series, 1994-1998 A
Adjusted gross income less deductions
Time Series, 1994-1998 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 89
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, 1994-1998 A
Adjustments
(See Statutory Adjustments)
Adoption credit
Change in law pg 90
Classified by:
Size of adjusted gross income 3.3
141
142
Individual Returns 1997
Advance earned income credit
Time Series, 1994-1998 A
Advance earned income credit payments
Definition pg 90
Alimony paid
Classified by:
Size of adjusted gross income 1.4
Definition Pg 91
Time Series, 1994-1998 A
Alimony received
Classified by:
Marital Status 1.3
Size of adjusted gross income 1.4
Definition Pg 91
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time Series, 1994-1998 A
All other taxes
Classified by:
Size of adjusted gross income 3.3
Definition Pg 91
Alternative minimum tax
Classified by:
Marital Status 1.3
Size of adjusted gross income 3.3
Definition Pg 91
Reported on:
Returns with modified taxable income .3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time Series, 1994-1998 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, 1994-1998 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 91
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 A
Capital assets
(See sales of capital assets, net gain less loss)
Capital gain distributions reported on Form
1040
Classified by:
Size of adjusted gross income 1.4
Time series, 1994-1998 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 92
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 92
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1994-1998 A
Index
143
Child tax credit
Change in law Pg 10
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition Pg 93
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1994-1998 A
Children at home exemption
(See Exemptions)
Children away from home exemption
(See Exemptions)
Coefficient of Variation
Allremrns 1.4CV
Contributions deduction
Carryover from prior years 2.1
Classified by marital status 1.3
Definition Pg 93
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 93
Reported on:
Returns with itemized deductions
Classified by marital stams 2.2
Time series, 1994-1998 A
Credit for Federal tax on gasoline and special
fuels
Classified by:
Size of adjusted gross income 3.3
Definition pg 93
Credit from regulated investment companies
Classified by:
Size of adjusted gross income 3.3
Definition pg 94
Credit to 1999 estimated tax
(See also Overpayment refunded)
Definition pg 94
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 94
Reported on:
Returns with itemized deductions
Classified by marital stams 2.2
Time series, 1994-1998 A
Dependant Exemptions
(See Exemptions)
Description of the sample
Data capmre and cleaning Pg 20
Domain of study pg 19
Method of estimation Pg 20
Sample design and selection pg 19
Sampling variability and confidence
Intervals Pg 20
Table presentation Pg 21
Dividends
Classified by:
Marital stams 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 94
Reported on:
Remrns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 A
144
Individual Returns 1997
E
Earned income credit
Change in law pg 10
Definition pg 94
Income items and credits 2.5
Refundable portion:
Classified by size of adjusted gross
Income 2.5, 3.3
Time series, 1994-1998 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
Education credit
Change in law pg 10
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, 1994-1998 A
Education credit
Change in law Pg 10
Definition pg 95
Electronically filed returns
Time series, 1994-1998 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 95
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, 1994-1998 A
Excess social security taxes withheld
Classified by:
Size of adjusted gross income 3.3
Definition pg 96
Time series, 1994-1998 A
Exemption Amount
Change in law Pg 1 1
Classified by size of adjusted gross income
and marital status 1.2
Time series, 1994-1998 A
Exemptions
Classified by:
Marital status 2.4
Size of adjusted gross income 1.4
Type of exemption 2.3
Definition pg 96
Index
145
Reported on:
Returns with itemized deductions 2.1
Time series, 1994-1998 A
Farm net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition Pg 97
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 A
Farm rental net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition Pg 97
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Filing requirements
For children and other dependents pg 9
For most people pg 8
Description pg 8
Filing status
(See Marital filing status)
Foreign-earned income exclusion
Classified by:
Size of adjusted gross income 1.4
Definition Pg 97
Reported on returns with itemized
Deductions 2.1
Time series, 1994-1998 A
Foreign housing adjustment
Classified by:
Size of adjusted gross income 1.4
Definition Pg 97
Time series, 1994-1998 A
Foreign tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition Pg 97
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1994-1998 A
Forfeited interest penalty
Classified by:
Size of adjusted gross income 1.4
Time series, 1994-1998 A
Form 1040 returns
Description Pg 98
Time series, 1994-1998 A
Form 1040A returns
Description Pg 98
Time series, 1994-1998 A
Form 1040EZ returns
Description Pg. 98
Time series, 1994-1998 A
Form 1040PC returns
Description Pg 98
Time series, 1994-1998 A
Forms and instructions
Form 1040 pg 118
Schedules A&B pg 123
ScheduleC pg 124
Schedule C-EZ pg 125
Schedule D pg 126
ScheduleE pg 127
Schedule ETC pg 128
ScheduleF pg 128
ScheduleH pg 129
Schedule R pg 130
Schedule SE Pg 131
Form 1040A pg 119
Formll040EZ pg 122
Form2106 pg 132
Form2441 pg 133
146
Individual Returns 1997
Form 3800 pg 134
Form 6251 pg 135
Form 8582 pg 136
Form 8615 pg 138
Form 8801 pg 139
Form 8814 pg 139
G
Gambling earnings
Classified by:
Size of adjusted gross income 1.4
Definition pg 99
Gambling loss deduction
Definition Pg 98
Returns with itemized deductions 2.1
General business credit
Classified by:
Marital stams 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, 1994-1998 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, 1994-1998 A
Home mortgage interest deduction
(See also Interest paid deduction)
Reported on returns with itemized
Deductions 2.1
Household employment tax
Classified by:
Size of adjusted gross income 3.3
Definition pg 99
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 99
Reported on:
Returns with modified taxable income .3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 A
Income tax before credits
Classified by:
Size of adjusted gross income 1.4
Definition pg 99
Reported on:
Returns with modified taxable income .3.1
Returns with itemized deductions 2.1
Time series, 1994-1998 A
Income tax less credits
Time series, 1994-1998 A
Income tax withheld
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 99
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1994-1998 A
Index
147
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 99
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1994-1998 A
Individual retirement arrangement (IRA)
taxable distributions
Change in law pg 10-11
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 100
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 A
Interest paid deduction
Classified by marital stams 1.3
Definition pg 100
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 11
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 stams 2.2
Returns with total income tax 3.2
K
Keogh retirement plan
(See Payments to a Keogh plan)
Time series, 1994-1998 A
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
148
Individual Returns 1997
M
Marginal tax rates
(See also Tax generated)
Definition pg 101
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 101
Reported on returns with itemized
Deductions 2.2
Type of exemption 2.4
Medical and dental expenses deduction
Classified by marital status 1.3
Definition pg 101
Limitation 2.1
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Method of estimation
Description Pg 20
Minimum tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 102
Reported on returns with itemized
Deductions 2.2
Time series, 1994-1998 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 102
Returns with itemized deductions 2.1
Modifled 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 102
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, 1994-1998 A
Net operating loss
Classified by size of adjusted gross
Income 1.4
Definition pg 103
Time series, 1994-1998 A
Nonconventional source fuel credit
Classified by:
Marital status 13
Size of adjusted gross income 3.3
Definition pg 103
Nondeductible passive losses
(See also Rent and royalty net income or loss)
Classified by 1 979 income concept B
Definition pg 103
Index
149
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, 1994-1998 A
o
Other adjustments
(See also Statutory adjustments)
Classified by:
Size of adjusted gross income 1.4
Time series, 1994-1998 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 103
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 A
Other payments
Definition Pg 103
Time series, 1994-1998 A
Other tax credits
Classified by:
Size of adjusted gross income 3.3
Definition pg 103
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, 1994-1998 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 104
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
150
Individual Returns 1997
Payment with request for extension of filing
Deductions
2.1
time
Classified by:
Population and sample
Size of adjusted gross income . . .
3.3
Reported on Forms 1040, 1040 A, and
Definition
••• Pg
105
1040EZ
.. C
Time series, 1994-1998
.. A
Predetermined estimated tax penalty
Payments to a Keogh plan
Classified by:
Classified by:
Size of adjusted gross income
3.3
Marital status
1.3
1.4
Definition
Time series, 1994-1998 •
pg
106
Size of adjusted gross income . . .
.. A
Definition
••■ pg
XX
Reported on:
Prescription medicine and drug expenses
Returns with itemized deductions
(See Medical and dental expenses deduction)
Classified by marital status ....
2.2
Time series, 1994-1998
.. A
Primary IRA Payments
(See also Individual retirement arrangement
Penalty tax on qualified retirement
plans
deductible payments, adjustment)
Classified by:
Classified by:
Size of adiusted sross income
3 3
Marital status
1 3
Definition
•••pg
105
Size of adiusted eross income
1 4
Time series, 1994-1998
. A
Reported on:
Returns with itemized deductions
Pensions and annuities
Classified bv marital status
7?
Classified by:
Time series, 1994-1998
.. A
Marital status
1.3
1.4
R
Size of adjusted gross income . . .
1979 income concept
. B
Definition
••• pg
105
Real estate taxes
Reported on:
Returns with itemized deductions
Classified by marital status
2.1
2.2
. A
(See also Taxes paid deduction)
Definition
Reported on returns with itemized
Deductions
pg
106
Time series, 1994-1998
2.1
Personal exemption
(See Exemptions)
Recapture taxes
Time series, 1994-1998
.. A
Personal interest deductions
Refund
(See Interest paid deduction)
(See also Overpayment refunded)
Personal interest paid
Definition
pg
106
(See also Interest paid deduction)
Personal property taxes deduction
(See also Taxes paid deduction)
Definition
Reported on returns with itemized
■•• pg
106
Refund credited to next year
(See also Credit to 1997 estimated tax)
Time series, 1994-1998
.. A
Index
151
Regular tax computation
Classified by:
Size of adjusted gross income 3.1
Definition pg 106
Rent and royalty net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 106
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Rent net income or loss
Classified by:
Size of adjusted gross income 1.4
Definition pg 106
Requirements for filing
Description pg 8
Retrospective income concept
Classified by size of adjusted gross
Income and 1979 concept B
Description pg 12
Roth IRA
Change in law Pg 10
Description pg 107
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 status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg 107
Reported on:
Remrns with itemized deductions 2.1
Classified by marital stams 2.2
Time series, 1994-1998 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 13
Size of adjusted gross income 1.4
Definition pg 108
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 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, 1994-1998 A
152
Individual Returns 1997
Self-employed health insurance deduction
Change in Law pg 12
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg 109
Time series, 1994-1998 A
Self-employment tax
(See also Deduction of self-employment tax)
Change in Law pg 12
Classified by:
Size of adjusted gross income 3.3
Definition pg 109
Time series, 1994-1998 A
Separate returns of married persons
(See also Marital filing status)
Classified by:
Each rate at which tax was computed .. 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on returns with itemized deductions
Classified by marital status 2.2
Short-term capital gain or loss
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
income 1.4
Short-term gain or loss from other forms
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
Income 1.4
Short-term loss carryover
(See also Sales of capital assets, net gain or loss)
Classified by size of adjusted gross
Income 1.4
Single persons, returns of
(See also Marital filing status)
Classified by:
Each rate at which tax was computed .. 3.6
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Type of exemption 2.4
Reported on returns with itemized deductions
Classified by 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, 1994-1998 A
Social security and Medicare tax on tip
income
Classified by:
Marital status 3.3
Definition pg 110
Time series, 1994-1998 A
Index
153
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, 1994-1998 A
Standard deduction
(See also Basic and additional standard
deductions)
Change in Law pg 12
Classified by:
Marital status 1.2
Size of adjusted gross income 1.2
Definition pg 110
Time series, 1994-1998 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, 1994-1998 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 111
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 A
Type of adjustment 1.4
Student loan interest deduction
Change in Law pg 12
Classified by:
Marital status 1.3
Definition pg 111
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1994-1998 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, 1994-1998 A
Type of credit 3.3
154
Individual Returns 1997
Tax due at time of filing
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg 111
Reported on:
Returns with itemized deductions
Classified by marital status 2.2
Time series, 1994-1998 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 remrns with modified
Taxable income 3.1
Tax items
(See also specific type)
Classified by:
Accumulated size of adjusted gross
Income 1.1
Marital status 1.3
Size of adjusted gross income.. 1.2, 1.4, 3.3
1979 income concept B
Reported on:
Returns with modified taxable income .3.1
Remrns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 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, 1994-1998 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, 1994-1998 A
Tax penalty
(See also Predetermined estimated tax penalty)
Definition pg 112
Time series, 1994-1998 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, 1994-1998 A
Taxable income
Classified by:
Accumulated size of adjusted gross
Income 1.1
Marital status 1.2,1.3
Sizeofagi 1.1, 1.2, 1.4, 3.5
1979 income concept B
Tax generated at specific rate 3.5
Definition pg 113
Index
155
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1994-1998 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, 1994-1998 A
Taxable IRA
(See Individual retirement arrangement (IRA)
taxable distributions)
Taxable pensions and annuities
(See Pensions and annuities)
Time series, 1994-1998 A
Taxable returns
(See also Nontaxable returns)
Classified by:
Accumulated size of agi 1.1
Size of adjusted gross
Income 1.1,1.2,1.4,2.3,3.3
Reported on:
Returns with itemized deductions 2.1
Taxable social security
Time series, 1994-1998 A
Taxes paid deduction
Classified by marital status 1.3
Definition pg 113
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Type of taxes paid deduction 2.1
Total credits
(See also Tax credits and Total tax credits)
Time series, 1994-1998 A
Total income
Definition ..
pgll4
Total income, net gain less loss
Time series, 1994-1998
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 114
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, 1994-1998 A
Type of deduction 2.1
Total miscellaneous deductions
(See miscellaneous deductions)
156
Individual Returns 1997
Total payments
Time series, 1994-1998 A
Total rent and royalty income or loss
Definition pg 114
Total standard deduction
(See Standard deduction)
Time series, 1994-1998 A
Total statutory adjustments
(See Statutory adjustments)
Time series, 1994-1998 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
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, 1994-1998 A
Unreimbursed employee business expense
(See also Miscellaneous itemized deductions and
employee business expense)
Definition Pg 1 15
Reported on remrns with itemized
Deductions 2.1
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