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Full text of "Statistics of income"

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STATISTICS OF INCOME . . . 1956 



Individual 

INCOME TAX 



RETURNS 



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for 1956 







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U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



Statistics of Income / 1956 



Individual 

INCOME TAX 
RETURNS 



for 1956 







^^^^^^^ 



# 



Prepared under the direction of the 
Commissioner of Internal Revenue 
by the Statistics Division 



U. S. TREASURY DEPARTMENT 



Internal Revenue Service • Publication No. 79(11-58) 



■'•oston Public Library 
>,iijtrintendent of Documents 

FEB24195y 
DEPOSITORY 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1958 



tot ««le by the Supcrinlendent of Documents. U. S. Government Printing Office. Washington 25, D. C. - Price 66 cenu (paper cover) 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C. , November 14, 1958. 

SIR: I have the honor to submit the report, Stat istics of Income- 
1956, Individual Income Tax Returns. This report was compiled in com- 
pliance with section 6108 of the Internal Revenue Code of 1954, which 
requires the annual publication of statistics regarding features of the 
income tax laws. Since the first Statistics of Income report containing 
data for the income year 1916 was published, these statistics have been 
used not only to study the operation of the income tax laws but also as 
benchmarks in estimating future levels of economic activity. 

Data in the present report were taken from individual returns, Forms 
1040 and 1040A, for the income tax year 1956 and show classifications of 
taxpayers, income, and taxes, as well as amounts of income, deductions, 
exemptions, tax credits, and certain exclusions from gross income. In 
addition, historical tabulations of significant items are included. 
Respectfully, 



Dana Latham, 
Commissioner of Internal Revenue. 

Honorable Robert B. Anderson, 
Secretary of the Treasury. 



Ill 



CONTENTS 



INDIVIDUAL INCOME TAX RETURNS FOR 195 6 

Page 

Number of returns, income, and taxes — 1956 and 1955 3 

Excludable sick pay 3 

Dividends ^ ■ 

Capital losses 5 

Itemized nonbusiness deductions.' 5 

Contributions 6 

Medical deduction and expense 6 

Marital status of taxpayer 7 

Exemptions 8 

Source of data and method of estimation 8 

Returns from which data were tabulated 8 

Description of sample and limitations of data 9 

Explanation of classifications and terms 10 

Classifications 10 

Sources comprising adjusted gross income 12 

Itemized nonbusiness deductions 14- 

Exemptions 15 

Measures of individual income 15 

Tax items 16 

Basic tables, 1956: 

1. Number of returns, ad justed gross income, taxable income, 

and income tax, by adjusted gross income classes and 
classes cumulated 20 

2. Sources of income and loss by returns with standard or 

itemized deductions 21 

3. Sources of income and loss and nonbusiness deductions, by 

adjusted gross income classes 22 

K. Sources of income and loss, exemptions, taxable income, 
and tax items — all returns, joint returns, and returns 
of single persons not head of household or sxirviving 
spouse, by adjusted gross income classes 23 

5. Returns with itemized deductions — adjusted gross income, 

itemized deductions, exemptions, taxable income, and tax 
items, by adjusted gross income classes 35 

6. Number of returns for selected sources of income and loss 

by size of source 37 

7. Number of returns for specified nonbusiness deductions by 

size of deduction ^-l 

8. Returns with taxable income — taxable income, income tax, 

and tax credits by taxable income classes for applicable 

tax rates 42 

9. Taxable returns — adjusted gross income, taxable income, 

income tax, average tax, and effective tax rate, by ad- 
justed gross income classes and types of income tax 44- 

10. Adjusted gross income, exemptions, taxable income, and in- 

come tax — all returns, returns with standard deduction, 
and returns with itemized deductions, by adjusted gross 
income classes and by marital status of taxpayer 45 

11. Number of returns by adjusted gross income classes, by total 

number of exemptions, and by marital status of taxpayer 51 

12. Capital gains and losses, short- and long-term, and capital 

loss carryover, by adjusted gross income classes 54 



VI CONTENTS 

Basic tables, 1956 — Continued P"ee 

13. Returns with self -employment tax— adjusted gross Income and 

self -employment tax, by adjusted gross income classes... 56 
lA. Returns with self-employment tax — ad justed gross income and 

self -employment tax, by States and Territories 57 

15. Selected sources of income, adjusted gross income, taxable 

income, and income tax, by States and Territories 58 

16. Adjusted gross income and income tax, by adjusted gross 

income classes and by States and Territories 59 

Historical tables, W-iV-igse: 

17. Number of returns by major characteristics, adjusted gross 

income and deficit, taxable income, and tax 64 

18. Returns with income tax — number, adjusted gross income, 

income tax, and average tax, by adjusted gross income 
classes 

19 . Sources of income by type 

20. Itemized deductions on returns with adjusted gross income, 

by type 66 

21. Selected sources of income by adjusted gross income classes 67 

22. Number of returns, adjusted gross income, and income tax, 

by States and Territories 



65 
66 



69 



ERRATA 1954 

Errata tables for 195-4 data— text tables F, J, and K, basic tables 
4, 5, and 8, Statistics of Income-1954, Individual Income Tax 
Returns '^2 



SYNOPSIS OF TAX LAWS 

A. Requirement for filing individual income tax returns, exemption 

allowances, and maximum and minimum tax rates, 1947-56 77 

B. Requirement for filing the self-employment tax schedule and 

self-employment tax rates, 1951-56 77 



FACSIMILES OF TAX RETURNS 

Form 1040, Individual Income Tax Return 81 

Form 1040A, Individual Income Tax Return 113 



INDEX 
Alphabetical index H' 



Individual 

Income Tax 

Returns 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



This report contains data compiled from a sample 
of all individual income tax returns filed for 1956. 
The total number of individual income tax returns 
filed for that year was 59.2 million. 

The provisions of the internal revenue laws under 
which these returns were filed were substantially 
the same as those originally set forth in the Internal 
Revenue Code of 195-^. The few amendments which were 
enacted for 1956 had a relatively minor effect on 
the data included in this report. 

NUMBER OF RETURNS, INCOME, AND TAXES — 
195 6 AND 1955 

The number of individual income tax returns filed, 
and the amounts of adjusted gross income, taxaljle 
income, and income tax after credits reported on 
these returns reached a new high for 1956. 

T«ble A.— NUMBER OF RETURNS. INCOME, AND INCOME HX: 1956 AND 1955 



Mumber of returns, total 

Taxable 

Nontaxable 

Adjusted groas income 

Sources of Income; 

Salaries and wages 

Dividends 

Interest 

Business or profession 

Partnership 

Sale of capital assets 
Rents and royalties . . . 
OtHer 

Taxable incase 

Income tax after credits 



(1) 



59,197,004 
46,258,646 
12,938,358 



(2) 



58,250,188 
44,689,065 
13,561,123 



Change, 1956 
from 1955 



■t946,816 

+1,569,581 

-622,765 



(Killioc dollar) 



267,724 

215,618 
8,606 
2,872 
21,285 
8,852 
4,553 
3,344 
2,595 

141,532 
32,732 



248,530 

200,712 
7,851 
2,584 
18,430 
9,024 
4,751 
3,086 
2,093 

128,020 
29,614 



+19,194 

+14,906 
+755 
•1288 
+2,855 
-172 
-198 
+258 
+502 

+13,512 
+3,118 



The 59.2 million individual income tax returns 
filed for 1956 represented an increase of 9<+7 thousand 
over the number filed for 1955. Of the total number 
of returns, ^+6.3 million were taxable and 12.9 mil- 
lion were nontaxable. The number of taxable returns 
increased by 1.6 million over the previous year, 
while the number of nontaxable returns decreased by 
623 thousand. 

Adjusted gross income was almost $268 billion, an 
increase of $19 billion over the amount reported for 
1955. Salaries and wages, after deduction for sick 
pay, accounted for $216 billion of the tot^il and 
$15 billion of the increase in ad justed gross income. 
The net profit reported by all individuals engaged 
in a solely owned business or profession amounted 
to $21.3 billion, about $2.9 billion more than was 
reported for 1955. Income received in the form of 
dividends, interest, and rents and royalties also 
continued to rise. Income received from partner- 
ships and from sale or exchange of capital assets 
dropped slightly from the previous year. 

Taxable income exceeded $1-41 billion, an increase 
of $13.5 billion over the previous year and income 



tax after credits rose $3.1 billion to $32.7 bil- 
lion. The amount of the increases in taxable income 
and income tax after credits approximated the in- 
creases evidenced for 1955. 

Self -employment tax for 1956 was $533 million, up 
$70 million from the preceding year. There were 
7.4 million returns with a self-employment tax for 
1956. Of these, 4.8 million returns had both the 
self -employment tax and the income tax, while 2.5 
million returns had s elf -employment tax but were 
nontaxable for income tax. 

EXCLUDABLE SICK PAY 

Nearly a million and a half individual returns, 
Form 1040, showed a reduction in gross salaries and 
wages on account of sick pay for 1956. Excludable 
sick pay is the amount received under a wage con- 
tinuation plan for the period during which an 
employee was absent from work because of illness or 
personal injury. The Code states that under certain 
conditions compensation for injuries or sickness. 



T.ble B.— EXCLUDABLE SICK P»V BV ADJUSTED GROSS INTOME CUSSE 




Adjusted gross income classes 


Total 
salaries 
and wages 

dolUra) 


Excludable 
sick pay 


Salaries and wages 
{after excludable 
sick pay) 


Number of 
returns 


Amount 

(Thouaand 
dollars) 


Number of 
returns 


Amount 
(Thouaand 
dollar a) 




(1) 


(2) 


(3) 


(4) 


(5) 




1,039,312 
2,728,084 
3,581,497 
5,653,286 


3,821 
12,193 
16,699 
39,684 


1,506 

3,134 

9,089 

11,068 


1,260,622 
2,209,928 
2,102,731 
2,574,353 




$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 


2,724,950 
3,572,408 
5,642,218 


$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 


7,671,785 
9,907,351 
12,548,971 
14,979,355 
16,345,209 


54,335 
90,818 
95,534 
109,420 
113,820 


21,390 
34,262 
36,600 
. 37,608 
36,097 


2,865,078 
3,135,975 
3,443,475 
3,625,443 
3,538,615 


7,650,395 
9,373,039 
12,512,371 
14,941,747 
16,309,112 


$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 


30,735,702 
25,673,203 
18,690,934 
13,398,435 
9.045,333 


215,443 
164,854 
131,477 
90,250 
59,749 


69,910 
54,035 
41,895 
26,291 
18,295 


5,736,975 
4,112,138 
2,617,983 
1,663,039 
1,018,402 


30,665,792 
25,624,168 
18,649,039 
13,372,144 
9,027,038 


$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 


16,280,953 
4,434,621 
2,276,722 
4,457,404 
2,031,299 


93,992 
16,893 
6,966 
9,923 
2,645 


40,622 
8,934 
3,958 
7,439 
2,365 


1,581,586 

338,396 

145,568 

210,201 

60,437 


16,240,331 
4,425,687 
2,272,764 
4,449,965 
2,028,934 


$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 


454,696 

144,208 

179,487 

30,322 

9,058 


385 

143 

170 

17 

13 


217 

153 

142 

16 

16 


9,527 

2,662 

2,841 

423 

186 


454,479 

144,055 

179,345 

30,306 

9,042 


Total taxable returns . . . 


202,302,227 


1,329,244 


465,042 


42,306,634 


201,837,185 


Nontaxable returns: 

No adjusted gross income . . 


141,461 


2,092 


5,636 


83,425 


135,775 


Under $600 


1,102,945 
826,230 
1,449,487 
1,691,854 
1,652,574 


11,874 
8,718 
9,092 
9,065 
6,270 


14,959 
10,985 

9,312 
12,214 

5,208 


3,247,596 
1,077,617 
1,253,992 
1,037,618 
793,469 


1,087,986 
815 245 


$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 


1,440,175 
1,679,640 
1,647,366 


$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 


1,746,988 

1,702,213 

1,379,064 

789,038 

638,788 

7»,139 


6,946 
9,066 
6,956 
3,144 
2,137 
4,974 


3,871 
6,270 
4,372 
1,617 
1,165 
3,326 


691,233 
557,462 
387,592 
194,874 
141,964 
IX, 338 


1,743,117 

1,695,943 

1,374,692 

787,421 

637,623 






Total nontaxable returns 


13,859,781 


80,334 


78,985 


9,606,180 


13,780,796 


Grand total 


216,162,008 


1,409,578 


544,027 


51,912,814 


215,617,981 


Returns under $5,000 

Returns $5,000 or more 


87,575,492 
128,586,516 


611,684 
797,894 


266,413 
277,614 


34,228,062 
17,684,752 


87,309,079 
128,308,902 



See text for "Description of Sample and Limitations of Data." 



INDIVroUAL INCOME TAX RETURNS FOR 1956 



Tahio C 


— DIVIDENDS ELIGIBLE XND INELIOIBLE FOR EXCLUSION VND DIVIDENDS ELIGIBLE FOR TAX CREDIT, BY ADJUSTED GROSS INCOME CLASSES 








Dividends in adjusted 
gross income 


Domestic and foreign dividends received 


Exclusions 


Dividends eligible for 
tax credit 


Tax credit for 
dividends received 


Adjusted gross income classes 


Number of 
returns 


Amount 

(ThtniM*nd 
dollar*) 


Total 


Not eligible for ' 
exclusions 


Eligible for 
exclusions 


Number of 
returns 


Amount 

r7>i<xiaand 
dctUra) 


Number of 

returns 


Amount 

(Thoutand 
doltara) 


Number of 
returns 






Number of 
returns 


Amount 
(Thotitand 
dotlara) 


Number of 
returns 


Amount 
(Thauiand 
doltart) 


Number of 
returns 


Amount 

(Thousand 
dott»r») 


daltara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


Taxable returns: 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$3,500 under $3,000 

$3,000 under $3,500 

$3, 500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000.. 


22,752 
45,825 
70,199 
84,350 

105,394 
132,341 
152,659 
145,106 
157,660 

314,643 
291,019 
246,179 
195,436 
168,526 

548,625 
246,441 
138,711 
243,013 
76,094 

13,013 

3,645 

3,858 

576 

263 


8,609 
21,645 
38,565 
53,256 

65,629 
85,368 

103,106 
95,123 

114,939 

210,173 
214,360 
206,197 
168,497 
174,373 

847,143 

661,420 

508,774 

1,578,075 

1,282,224 

538,762 
251,055 
494,599 
189,903 
289,150 


26,260 

54,330 

82,883 

100,459 

123,048 
162,017 
188,521 
184,894 
193,159 

412,139 
382,487 
326,172 
266,019 
217,062 

662,989 
277,634 
149,913 
257,839 
78,022 

13,142 
3,674 
3,883 

577 
264 


9,818 
24,043 
42,272 
57,908 

71,651 
93,274 
112,886 
104,700 
125,305 

232,399 
236,128 
225,820 
185,082 
188,229 

892,556 

681,516 

519,962 

1,598,235 

1,288,657 

539,888 
251,369 
494,930 
189,951 
269,170 


2,093 
5,940 
6,702 
7,397 

11,990 
17,617 
17,989 
15,179 
16,586 

36,494 
34,816 
24,680 
19,031 
13,742 

50,211 
24,709 
16,273 
34,530 
15,952 

4,304 

1,274 

1,565 

251 

111 


333 
1,782 

711 
1,252 

2,265 
3,250 
2,105 
2,048 
3,796 

5,795 
5,803 
3,514 
1,986 
2,365 

13,791 
11,550 
9,528 
24,598 
22,924 

16,743 
4,678 

11,569 
3,783 
6,740 


25,557 
51,186 
79,003 
96,571 

117,024 
151,787 
177,937 
175,019 
183,955 

392,437 
365,605 
315,630 
259,404 
212,136 

650,026 
273,671 
148,035 
255,814 
77,607 

13,061 

3,667 

3,881 

576 

264 


^ ~ 1 
9,485 
22,261 
41,561 
56,656 

69,*J86 
^ 90,024 
110,781 
102,652 
121,509 

230,325 
222,306 
183,096 
185,864 

669,966 

510,434 

1,573,637 

1,265,733 

^23,^5 
246,691 
483,361 
186,168 
282,430 


25,557 
51,186 
77,596 
95,876 

115,965 
151,432 
177,243 
174,672 
182,913 

390,327 
363,173 
314,240 
259,057 
211,441 

648,435 
273,417 
147,890 
255,412 
77,577 

13,058 

3,666 

3,879 

575 

264 


1,209 
2,398 
3,707 
4,652 

6,022 
7,906 
9,780 
9,577 
10,366 

22,226 
21,768 
19,623 
16,585 
13,856 

45,413 
20,096 
U,188 
20,160 
6,433 

1,126 
314 
331 
48 

20 


22,396 
42,316 
65,616 
79,403 

97,606 
119,984 
L40,686 
133,468 
145,288 

291,808 
272,055 
232, U2 
186,336 
162,212 
531,259 
241,160 
136,135 
240,288 
75,498 

12,923 
3,635 
3,853 

575 
263 


8,276 
19,863 
37,854 
52,004 

63,364 
82,118 

101,001 
93,075 
U1,U3 

204,378 
208,557 
202,683 
166, 5U 
172,008 

833,352 

649,870 

499,246 

1,553,477 

1,259,300 

522,019 
246,377 
483,030 
186,120 
282,410 


15,736 
30,839 
48,039 
59,718 

76,L23 
90,566 
U0,545 
100,837 
113,382 

224,587 
217,025 
183,408 
145,587 
140,383 

458,538 
221,610 
128,192 
230,647 
74,320 

12,778 

3,594 

3,786 

550 

243 


1,17a 

1,572 
2,24C 
2,778 

3, '252 

6,469 
6,999 
6,64C 
5,770 
6,178 

30,037 
23,832 
18,660 
58,528 
46,980 

18,921 
8,489 

15,654 
5,446 
8,07d 




Total taxable returns 


3,406,328 


8,200,945 


4,167,387 


8,455,749 


379,436 


162,909 


4,029,853 


8,292,840 


4,014,851 


254,804 


3,236,875 


8,038,036 


2,691,033 


281,728 


Nontaxable returns: 

No adjusted gross income... 

Bnder $600 

$«)0 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4, 500 

$4,500 under $5,000 


28,113 

46,622 
68,592 
100,114 
81,995 
73,316 

43,260 
27,413 
16,516 
7,712 
7,364 
17,238 


39,079 

11,016 
21,824 
44,639 
50,161 
49,331 

36,015 
26,715 
22,921 
8,561 
8,274 
86,175 


33,117 

54,366 
81,260 
116,705 
95,368 
81,460 

50,383 
33,466 
19,007 
8,769 
8,798 
18,700 


40,798 

13,337 
25,523 
50,282 
55,027 
53,936 

39,059 
28,665 
24,037 
9,131 
8,926 
87,555 


7,653 

7,026 
8,797 
14,737 
9,849 
8,075 

7,416 
3,534 
2,127 

> 2,163 


7,472 

906 

968 

3,272 

2,848 

1,221 

1,296 
953 
355 

3,085 


26,989 

49,097 
74,593 
107,223 
87,994 
77,223 

47,179 
31,686 
17,228 
8,769 
8,450 
18,246 


33,326 

12,431 
24,555 
47,010 
52,179 
52,715 

37,763 
27,712 
23,682 
9,074 
8,767 
84,686 


26,633 

46,629 
73,533 
104,427 
84,522 
75,816 

47,179 
31,686 
16,880 
8,769 
8,102 
18,246 


1,719 

2,321 
3,699 
5,643 
4,866 
4,605 

3,044 
1,950 
1,U6 
570 
652 
1,380 


21,618 

40,988 
60,873 
89,935 
73,921 
68,722 

38,649 
25,287 
]>4,737 

7,710 

7,016 

16,786 


31,607 

10,U0 
20,856 
41,367 
47,313 
48,110 

34,719 
25,762 
22,566 
8,504 
8,115 
83,306 


2,440 

6,252 

19,200 

22,681 

13,348 
11,541 
5,600 
3,473 
2,778 
6,522 


39 

40 

319 

488 

353 
295 

U9 
90 
109 
321 




Total nontaxable returns. 


518,255 


404,711 


601,399 


436,276 


71,377 


22,376 


554,677 


413,900 


542,422 


31,565 


466,242 


382,335 


93,835 


2,203 




3,924,583 


8,605,656 


4,768,786 


8,892,025 


450,813 


185,285 


4,584,530 


8,706,740 


4,557,273 


286,369 


3,703,117 


8,420,371 


2,784,868 


283,931 






1,417,303 
2,507,280 


904,776 
7,700,880 


1,698,270 
3,070,516 


990,578 
7,901,447 


172,113 
278,700 


37,049 
148,236 


1,594,470 
2,990,060 


953,529 
7,753,211 


1,576,616 
2,980,657 


85,802 
200,567 


1,296,219 
2,406,898 


867,727 
7,552,644 


733,098 
2,051,770 


16,933 
266,998 


Returns $5,000 or more 



See text for "Description of Sample and Limitations of Data." 



not exceeding a weekly rate of $100, is specifically- 
excluded from gross income. The limitation, however, 
applies only to wages received under plans financed 
by the employer. The deduction could not be claimed 
on returns Fomi 1040A. 

The l.^- million returns on which a sick pay deduc- 
tion was reported represented 2.7 percent of all 
returns (including 104.0A returns) with salaries and 
wages for 1956. Relative to Form 104-0, sick pay was 
deducted on 3.7 percent of the retiorns with salaries. 
The tax-exempt sick pay reduced the gross salaries 
and wages of $216.2 billion by $5AA million, or 
about one-fourth of 1 percent. The amount " of sick 
pay deducted for 1956 exceeded a similar deduction 
for 1955 by $100 million. 

Table B shows by adjusted gross income classes 
the number of returns on which the excludable sick 
pay occurred and the amount excluded from wages, 
together with the amount of salaries and wages in 
adjusted gross income and the gross salaries actu- 
ally received. 

DIVIDENDS 

Foreign and domestic dividends received by indi- 
viduals for the tax year 1956 amounted to $8.9 bil- 
lion of which $8.6 billion were included in ad justed 
gross income. Nearly $0.3 billion of dividends, 
representing the first $50 of taxable domestic qual- 



ifying dividends received by each individual, were 
excluded from gross income. 

Data for dividends and allowable exclusions were 
tabulated from individual returns. Form 1040 only, 
and include dividends qualifying for the exclusion 
that were received through partnerships and fiduci- 
aries. 

Dividends not eligible for exclusion were those 
received from life insurance companies, China Trade 
Act corporations, tax-exempt organizations, exempt 
farmers' cooperatives, foreign corporations, and 
certain corporations doing business in possessions 
of the United States, 

Dividends elgible for the exclusions were dividends 
from fully taxable domestic corporations, these 
being the only qualifying corporations. In addi- 
tion to the ordinary industrial, mercantile, and 
commercial corporations, the exclusion applied to 
dividends on nonwithdrawal capital stock of building 
and loan associations or similar organizations, 
dividends on capital stock of nonexempt cooperatives, 
and true dividends from regulated investment . com- 
panies. 

Excluded from gross income was the first $50 of 
dividends received from taxable domestic corpora- 
tions qualifying for the exclusion and, if a husband 
and wife filed jointly, the $50 exclusion was appli- 
cable to the qualifying dividends received by each 
spouse. Where the taxpayer received less than $50 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



of such dividends, the exclusion equaled the amount 
received . 

Dividends received from qualifying domestic corpo- 
rations, reduced by the applicable exclusions, were 
also eligible for the tax credits for dividends 
received. 

Data in table C disclose that the total receipts 
of foreign and domestic dividends for 1956 were $8.9 
billion, of which $185 million were foreign dividends 
and other dividends not eligible for the exclusion. 
Exclusions amounting to $286 million were reported 
against the domestic dividends of $8.7 billion 
eligible for the exclusions. However, the tabula- 
tion shows that some taxpayers failed to use their 
exclusion. Total dividends received minus exclu- 
sions, or $8.6 billion, were reported in adjusted 
gross income. 

Dividends eligible for the tax credit amounted to 
$8.4 billion reported on 3.7 million returns. Only 
2.8 million of these returns show a claim for tax 
credit of $283.9 million. 

These data and the frequency of the items are 
shown in table C by adjusted gross income classes for 
taxable and nontaxable returns. In basic table 6, 
the number of returns, taxable and nontaxable com- 
bined, that had dividends (after exclusions') in 
adjusted gross income are cross classified by ad- 
justed gross incoiiie classes and size of dividend 
after exclusions. 



CAPITAL LOSSES 

There were 783.6 thousand individual income tax 
returns. Form 104-0, on which a net loss from sales 
of capital assets amounting to $438.5 million was 
deducted in computing adjusted gross income for 
1956. The entire net loss incurred from these sales 
was reported to be nearly $1.3 billion, but because 
of the statutory limitation on the allowable deduc- 
tion, only about one-third could be deducted. 

Text table D was prepared to show returns on which 
the capital loss was small enough to be entirely 
deducted in computing adjusted gross income since 
the loss was within the limitation, and returns on 
which the statutory limitation prevented the entire 
net loss from being used. The unused net loss from 
the latter group of returns provides a conditional 
measure of the net capital loss available as a 
carryover to future years, as explained below. 
Items pertaining to capital losses Eire described on 
page L3. 

On 588,613 individual returns, capital losses of 
$213.5 million were entirely deducted because each 



Table D. — LOSSES FROM SALES OF C\P1TAL ASSETS 




Returns with— 


Number of 
returns 


Net loss 

(Thoutand dollsrtj 


Before 
limitation 


After 
limitation 


Capital loss cooipletely deducted: 


(1) 


(2) 


(3) 


526,190 
32,423 


193,777 
19,758 




With carryover from 1951-55 


19,758 




558,613 


213,535 








Capital loss partially deducted: 

No carryover from 1951-55 

with carryover from 1951-55 


160,058 
6i,925 


613,526 

460,062 


160,006 
64,924 


Total 


224,983 


1,073,583 


224,930 


All retumfl with capital loss 


783,596 


1,287,123 


438,465 



taxpayer's net loss was $1,000 or less even though 
some had a capital loss carryover from prior years. 

Capital losses were only partially deducted on 
224,983 other returns because the statutory limita- 
tion permits a deduction for such losses only to the 
extent of the smaller of (a) $1,000 or (b) taxable 
income (adjusted gross income if tax; table is used) 
computed without regard to capital gains or losses 
or personal exemptions. This category of returns 
had over $1 billion of net loss before limitation 
with an allowable deduction of $225 million. The 
unused loss of $849 million is a potential cariyover 
into 1957 tax year. 

Among these returns with a capital loss limitation, 
there are 160,058 returns without a capital loss 
carryover from 1951-55. The entire net loss on 
these returns was over $613 million with a deduc- 
tion of $160 million. The remaining loss of over $453 
million, all of which was incurred during the 
current year 1956, is a net capital loss carryover 
into future years. 

The other 64,925 returns with a capital loss limi- 
tation had a capital loss carryover from 1951-55. 
Net loss before limitationwas $460 million but only 
$65 million could be deducted. These returns have 
a potential carryover into 1957 tax year of $395 
million. However, if any portion of a carryover 
loss from 1951 was not eliminated by capital gains 
and the allowable deduction in the current year, 
the residue cannot be carried into 1957 since the 
5-year carryover period has expired. It was not 
possible to ascertain the amount of this residue. 

ITEMIZED NONBUSINESS DEDUCTIONS 

The number of individual income tax returns on 
which the taxpayer elected to itemize nonbusiness 
deductions rose to 18.5 million for 1956, an increase 
of 1.6 million over 19 55. Taxes paid and contribu- 
tions each were claimed as a deduction on more than 
95 percent of the returns with itemized deductions. 
Interest paid was reported on 74 percent of those 
returns and 57 percent had medical or dental expense. 
The amounts of the deductions listed for these and 
all other deduction items are summarized in the 
following chart. 



Chart I -ITEMIZED NONBUSINESS DEDUCTIONS, 1956 




INDIVroUAL INCOME TAX RETURNS FOR 1956 



CONTRIBUTIONS 

Of the 18.5 million individual retiorns with item- 
ized deductions, 17.6 million had a deduction for 
charitable contributions amounting to $^.9 billion. 
A description of the deduction is given among the 
itemized deductions on page 14. 

Table E was prepared to show data for returns on 
which contributions exceeded 20 percent of the ad- 
justed gross income. Contributions in excess of 20 
percent of adjusted gross income are allowed to the 
extent of 10 percent of adjusted gross income, if 
the contributions are made to churches or to tax- 
exempt hospitals, educational Institutions, and 
medical research organizations. Also, there is 
provision for an unlimited charitable deduction for 
individuals who met specified conditions. This 
table reveals that there were 151 thousand returns 
with charitable gifts exceeding 20 percent of ad- 
justed gross income and the excess was $100 million. 



Tible E. -DEDUCTIBLE rONTHIBl'TIONS IN EXCESS OF 20 PERCENT OF VDJUSTED GROSS 
INCOME BV ADJUSTED GROSS INCOME CL \SSES 





Number of 
returns with 
contributions 


Deduction 

for contri- 
butions 

(Thousand 
dotlara) 


Returns with deduction 
for contributions ex- 
ceeding 20 percent of 
adjusted gross income 


Adjusted gross income classes 


Number of 
returns 


Amount in 

excess of 

20 percent 

(Thouaand 

dollara) 


Taxable returns; 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2 000 


(1) 


(2) 


(3) 


(4) 


53,179 
211,034 
376,321 
541,990 

711,605 

900,550 

1,172,107 

1,340,139 

1,466,002 

2,842,379 

2,107,228 

1,359,471 

865,105 

527,676 

984,038 
325,097 
173,782 
287,785 
82,301 

13,607 

3,742 

3,930 

578 

260 


3,770 
19,797 
42,511 
70,644 

106,261 
148,657 
209,522 
248,670 
277,587 

587,714 
490,337 
359,234 
258,767 
175,411 

420,783 
195,466 
133,922 
327, 149 
225,676 

88,919 
45,837 
101,840 
42,800 
68,897 


(M 

6,686 
6,670 
9,230 

5,343 
6,763 
6,356 
3,881 
3,552 

6,766 
3,239 
2,821 
2,127 
2,483 

4,205 
2,600 
1,397 
2,752 
2,321 

798 
412 
660 
149 

81 


(M 

464 

668 

1,181 

765 

1,059 

1,040 

885 

811 

1,294 
1,062 
632 
1,551 
1,330 

2,947 
2,781 
1,811 
5,636 
9,593 

5,893 
4,207 

12,473 
6,198 

16,989 


$2,000 under $2,500 

$2 500 under $3 000 


$3,000 under $3,500 


$4,000 under $4,500 




$6,000 under $7,000 


$7,000 under $8,000 

$8,000 under $9,000 








$20,000 under $25 000 


$25,000 under $50 000 


$50,000 under $100,000 


$100,000 under $150,000 


$150,000 under $200 OOO.. 


$200,000 under $500,000 


$500,000 under $1,000,000 




Total taxable returns 


16,349,906 


4,650,171 


82,021 


81, X8 


Nontaxable returns : 

Under $600 


16,931 
97,233 
135,320 
170,836 
184,245 

171,872 
139,597 
118,432 
72,564 
62,709 
82,071 


1,441 
9,315 
16,118 
23,990 
29,134 

30,956 
27,126 
21,509 
16,226 
13,570 
38,237 


7,416 
12,733 
10,211 
12,345 

9,596 

6,052 
2,856 

4,575 

3,398 


552 
1,014 
1,072 
1,265 
1,658 

1,559 
597 


$600 under $1 000 


$1,000 under $1,500 


$1,500 under $2,000 


$2,000 under $2,500 

$2,500 under $3 000 


$3,000 under $3 500 


$3,500 under $4,000 




1,321 


$4,500 under $5,000 




10,090 




Total nontaxable returns 


1,251,810 


227,622 


69,182 


19,128 




17,601,716 


4,877,793 


151,203 


100,436 






7,942,666 
9,659,050 


1,316,804 
3,560,989 


114,994 
36,209 


15,949 
84,487 







See text for "Description of Sanple and Limitations of Data." 
^Sample variability is too large to warrant showing separately, 
total includes data deleted for this reason. 



However, the grand 



Contributions in excess of 20 percent of adjusted 
gross income does not denote the total amount of 
contributions made to these special organizations. 
In some cases the special contributions exceeded the 
10 percent limitation described above, and the ex- 



cess was included with contributions to which the 
20 percent limitation applied. In other cases the 
total contributions which did not exceed the 20 
percent limitation included contributions to these 
particular organizations. 

Only nine-tenths of 1 percent of all returns with 
a deduction for contributions had a deduction in 
excess of 20 percent of adjusted gross income. More 
than one-half of the 151 thousand returns with con- 
tributions in excess of 20 percent of adjusted gross 
income were taxable returns on which more than 80 
percent of the $100 million excess was reported. 

Table E above shows the total number of returns 
with contributions, the amount of contributions, 
and the number of returns with, and amount of, con- 
tributions exceeding 20 percent of adjusted gross 
income, by adjusted gross income classes, separately 
for taxable and nontaxable returns. A frequency of 
the total number of returns with contributions is 
given in basic table 7, which shows a cross classi- 
fication for taxable and nontaxable returns combined, 
by adjusted gross income classes and size of con- 
tributions. 



MEDICAL DEDUCTION AND EXPENSE 

Among the itemized nonbusiness deductions, there 
was a deduction for medical and dental expense of 
$3.5 billion claimed on 10.6 million returns. In 
table F, this deduction is tabulated to show the 
deduction claimed by taxpayers under 65 years of 
age and by taxpayers 65 years of age or over, to- 
gether with the medical emd dental expense and the 
cost of drugs in excess of 1 percent of adjusted 
gross income, incurred by each age group. 

Expenses to be considered. for this deduction, lim- 
itations on the amount allowed as a deduction, and 
the special rule pertaining to taxpayers 65 years 
of age or over are given on page 14- under "Medical 
and Dental Expense." 

In the tabulation below, age group 65 years or 
over contains data for joint returns of husband smd 
wife where only one spouse was 65 or more, as well 
as joint returns where both were 65 or over and sep- 
arate returns of persons age 65 or over. If either 
spouse was 65 or more years of age, the medical ex- 
penses on the joint return were allowed as though 
both were 65 years of age. 

Eleven and one-half percent of the returns with a 
medical deduction were in the age group 65 years or 
over. The total medical expense for this group was 
$730 million, with an average of $598 per return. 
The deduction claimed by these taxpayers was $648 
million which is approximately 89 percent of their 
total medical costs. 

In the age group under 65, the total medical ex- 
pense reported was $4.<+ billion, averaging $470 per 
return. Medical deduction of ^2.B billion was 
claimed by this group, less than 65 percent of their 
total medical expense. 

In table F, data are tabulated to show separately 
for the two age groups, the number of returns, ad- 
justed gross income, medical deduction, cost of 
drugs, medical and dental expense, and the total 
costs. These data are distributed by adjusted gross 
income classes conforming to those of the basic tables 
for taxable and nontaxable returns. In basic table 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 

Tsblo F.— MEDIC4L DEDUCTION AND EXPENSE. BY ADJUSTED GROSS INCOME CLASSES AND BY AGE GROUPS 





Kumber of 
returns 
»Itb 
medical 

deduction 


Deduction 

for 

medical 

expense 


Under 65 years of age 


Age 65 years or over 




Number of 
returns 


Adjusted 
gross 
income 

dolUfi 


Deduction 

for 
medical 
expense 

dolUra} 


Medical expense reported 


Number of 
returns 


Adjusted 
gross 
income 

(Thouaartd 
dollara) 


Deduction 

for 

medical 

expense 

dollara) 


Medical expense reported 


Adjusted gross income classes 


Total 

(ThoaTand 
dollars) 


Drugs in 
excess of 

1* of 
adjusted 
gross 
income 
(Thouaand 
dollara) 


Other 

medical 

and dental 

expense 

(Thouaand 
dollara) 


Total 

dollara) 


Drugs in 
excess of 

1* of 
adjusted 
gross 
income 
(Thouaartd 
dollara) 


Other 
medical 
md dental 
expense 

(Thotraand 
dollara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


Taxable r«tums: 

$600 under $1,000 

$1,000 under $1, 500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000.... 

$200,000 under $500,000 

$500,000 under $1,000,000.. 
$1,000,000 or ncre 


30,428 
139,504 
250,413 
384,648 

496,424 
599,154 
780,814 
865,269 
933,380 
1,741,542 
1,215,549 
741,073 
417,437 
254,729 

447,796 

123,102 

53,908 

78,182 

21,956 

4,052 

1,294 

1,494 

220 

97 


2,755 
23,937 
48,692 
86,254 

122,529 
157,777 
a0,722 
245,514 
262,631 
ir?,(,29 
358,755 
229,531 
153,928 
101,107 

231,277 
94,508 
48,117 
92,606 
32,882 

6,459 

2,255 

2,802 

443 

184 


30,428 
137,742 
220,054 
347,036 

442,756 
514,757 
693,328 
779,796 
866,369 

1,630,535 

1,149,925 

697,040 

392,023 

231,007 

384,527 

87,824 

33,661 

37,730 

5,576 

645 

96 

73 

2 


26,897 
174,002 
389,438 
784,309 

1,222,012 
1,674,173 
2,609,823 
3,317,118 
4,115,803 

8,927,952 
7,424,690 
5,201,702 
3,310,478 
2,185,685 

4,501,994 
1,499,718 

745,105 
1,229,439 

360,416 

75,247 
16,295 
19,009 
1,397 


2,755 
23,786 
43,433 
77,210 

109,966 
133,519 
181,960 
213,398 
237,116 

430,423 
322,322 
208,503 
137,498 
84,329 

179,584 
61,601 
29,017 
49,831 
12,755 

1,723 
327 
268 

8 


3,561 

28,988 

55,089 

100,714 

U6,554 
183,650 
260,141 
312,769 
360,521 
700,688 
545,214 
365,111 
237,287 
150,342 

315,443 

108,234 

51,664 

89,369 

24,819 

4,319 

912 

1,012 

57 


570 

6,415 

11,442 

19,938 

28,888 
34,022 
49,409 
55,229 
60,881 
111,984 
81,248 
55,712 
30,025 
17,509 

33,979 

7,206 

2,505 

2,441 

257 

2 

1 


2,991 
22,573 
43,647 
80,776 

117,666 
149,628 
210, 732 
257,540 
299,640 

588,704 
463,966 
309,399 
207,262 
132,833 

281,469 

101,028 

49,159 

86,928 

24,562 

4,317 

9U 

1,012 

57 


1,762 
30,359 
37,612 

53,668 
84,397 
87,436 
85,473 
67,011 

Ul,007 
65,624 
44,033 
25,4U 
23,722 

63,269 
35,278 
20,247 
40,452 
16,380 

3,407 

1,198 

1,421 

213 

97 


2,489 
53,570 
84,933 

147,396 
275,086 
327,152 
362,492 
316,861 
604,644 
424,289 
329,012 
215,549 
224,836 

773,974 

615,600 

451,851 

1,408,341 

1,118,967 

412,951 
205,709 
402,646 
150,642 
212,769 


151 
5,259 
9,044 

12,563 
24,258 
23,762 
32,116 
25,515 

47,206 
36,433 
21,028 
16,430 
16,773 

51,693 
32,907 
19,100 
42,775 
20,127 

4,736 

1,928 

2,534 

435 

184 


151 
5,261 
9,044 

12,618 
24,351 
23,986 
33,531 
25,785 

47,226 
39,398 
21,253 
20,969 
18,065 

60,413 

41,549 

22,526 

55,910 

27,549 

6,521 

2,670 

3,990 

307 

389 


54 
1,157 
1,585 
2,324 
4,573 
5,456 
6,171 
5,254 

6,405 
4,639 
3,081 
1,038 
1,200 

3,857 

1,686 

713 

1,371 

264 

56 

16 

29 

2 

1 


97 
4,104 
7,459 

10,294 
19,773 
23,530 
27,360 
20,531 

40,821 
34,759 
18,172 
19,931 
16,865 

56,556 

39,863 

21,813 

54,539 

27,285 

6,465 

2,654 

3,961 

805 

388 






Total taxable returns.... 


9,582,465 


2,993,294 


8,682,930 


49,812,702 


2,541,332 


4,046,463 


609,663 


3,436,800 


899,535 


9,121,759 


451,962 


508,962 


50,937 


458,025 


Nontaxable returns: 
Dnler $600 


11,938 

76,948 

105,021 

139,156 

152,745 

131,048 
110,440 
93,640 
52,095 
49,907 
63,176 


4,641 
21,295 
39,355 
56,896 
73,812 

61,267 
57,U5 
57,849 
30,109 
27,990 
49,285 


5,262 

67,133 
61,637 
83,451 
85,760 

77,028 
74,594 
72,574 
42,996 
43,934 
50,3&4 


2,125 

55,228 

78,422 

143,968 

190,216 

212,934 
241,713 
271,809 
181,537 
208,403 
299,453 


1,788 
17,529 
22,517 
33,768 
39,105 

31,762 
34,548 
30,846 
18,049 
20,433 
32,908 


1,852 
19,178 
24,862 
38,071 
44,951 

38,348 
44,336 
38,988 
23,487 
26,946 
41,879 


238 
3,179 
4,455 
6,559 
7,074 

5,904 
8,515 
5,392 
3,818 
4,058 
6,907 


1,614 
15,999 
20,407 
31,512 
37,877 

32,444 
35,821 
33,596 
19,669 
22,888 
34,972 


6,676 

9,815 

43,384 

55,705 

66,985 

54,020 
35,846 
21,066 
9,099 
5,973 
12,312 


2,266 

7,764 

57,337 

94,759 

150,6U 

148,875 
115,208 
78,051 
39,088 
28,163 
91,960 


2,853 
3,766 
16,838 
23,128 
34,707 

29,505 
22,567 
27,003 
12,060 
7,557 
16,377 


2,853 

3,771 

20,838 

23,752 

35,143 

31,591 
22,875 
39,905 
12,973 
9,331 
17,733 


541 

434 

2,267 

2,669 

4,584 

3,715 
2,500 
2,206 
1,706 
719 
1,219 


2,312 






$1,000 under $1,500 

$1,500 under $2,000.- 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3, 500 

$3,500 under $4,000 

$4,000 under $4,500... 

$4,500 under $5,000 


18,571 
21,033 
30,559 

27,876 
20,375 
37,699 
11,267 
8,612 
16,514 






Total nontaxable returns. 


986,114 


479,614 


664,733 


l.dS5,S08 


2^3,253 


342,898 


56,099 


286,799 


321,381 


814,082 


196, 361 


220,765 


22, 560 


198,205 


Grand total. .■ 


10,568,579 


3,472,908 


9,347,663 


51,698,510 


2,824,585 


4,389,361 


665,762 


3,723,599 


1,220,916 


9,935,841 


648,323 


729,727 


73,497 


656,230 




5,402,972 
5,165,607 


1,591,140 
1,881,768 


4,646,635 
4,701,028 


15,899,930 
35,798,580 


1,273,488 
1,551,097 


1,753,006 
2,636,355 


315,986 
349,776 


1,437,020 
2,286,579 


756,337 
464,579 


2,292,101 
7,643,740 


317,652 
330,671 


342,759 
386,968 


47,920 
25,577 




Returns $5,000 or more 


361,391 



See text for "Description of Sample and Limitations of Data." 



7, there is a frequency for the number of returns 
with a deduction for medical expense cross classi- 
fied by adjusted gross income classes and size of 
medical deduction, however, taxable and nontaxable 
returns are tabulated together. 

MARITAL STATUS OF TAXPAYER 

Of the 59.2 million individual returns for 1956 
over 61 percent, or 36.3 million, were joint re- 
turns of husband and wife. Approximately 2 million 
other married persons reported their respective 
income, deductions, emd exemptions independently 
from their spouse. These separate returns formed 
less than 3-1/2 percent of all returns filed. 

There were 19.7 million returns for single per- 
sons not claiming status as head of household or 
surviving spouse. This was one-third of all the 
returns. Nearly 1 million unmarried persons claimed 
head of household status and 300 thousand other un- 
married taxpayers claimed surviving spquse status. 

Text table G shows the number of returns, adjusted 
gross income, and tsixable income by marital status 
of taxpayer. Each of the five classifications is 
described on page 11. 

Marital status classifications were used for the 
distribution of data in basic tables 4, 8, 10, and 



Table G.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME. VND TIXABLE INCOME BY 
MARITAL STATUS OF T\XP\YER 





Returns 


Adjusted 
gross in- 
come less 
deficit 
(Thouaartd 
dollara) 




Marital status of taxpayer 


Number 


Percent 
of 

total 


income 

(Thotiaand 
dollara) 




(1) 


(2) 


(3) 


(4) 


Joint returns of husbands and wives.... 
Separate returns of husbands and wives. 
Returns of heads of household 


36,262,837 

1,976,699 

956,893 

299,999 

19,700,576 


61.3 

3.3 

1.6 

.5 

33.3 


208,700,724 

6,035,318 

4,650,378 

922,397 

47,414,951 


107,294,317 
3,406,609 
2,783,176 


Returns of single persons not head of 
household or surviving spouse 


27,572,801 


Total 


59,197,004 


100.0 


267,724,268 


141,532,061 



11, the last two of v^ich have data for all five 
classifications . Part II of table A has data for 
Joint returns and, in table 8, marital groups are 
combined according to applicable tax rates . 

Basic tables 10 and 11 reveal that 299,999 persons 
claimed status as surviving spouse and determined 
their Income tax on that basis. Examination of data 
for returns of surviving spouse in table 11, shows 
that among these returns there are 101,399 returns 
having only one exemption, vtoich is the per capita 
exemption of the taxpayer. To qualify correctly 
for surviving spouse status, the widow or widower 
should have at least one dependent child or step- 
child for vdiom he is entitled to the personal exemp- 



8 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



tlon. As none of these 100 thousand Individuals 
had a dependent they did not qualify for surviving 
spouse status nor the split-income tax rate. It is 
uncertain whether these individuals could have qual- 
ified for head of household status and its special 
rate, or whether they were single persons not en- 
titled to any special rate. Since these taxpayers 
claimed surviving spouse status and determined their 
income tax under the split- income method, data for 
them are included in Part I of basic table 8, for 
joint returns and returns of surviving spouse, al- 
though, it appears from data shown on their returns 
that they were not entitled to the split-income tax 
rate. 



EXEMPTIONS 

On individual income tax returns for 1956, there 
were 16<V.5 million personal exemptions claimed 
against income. These exemptions included the per 
capita exemption for the taxpayer and on joint re- 
turns his spouse, exemptions for dependents, and 
the additional exemptions allowed the taxpayers for 
blindness and age 65 or more. A description of per- 
sonal exemptions is presented on page 15. 

Text table H below shows the number of exemptions 
by marital status of the taxpayer and type of ex- 
emption. Of the 164-.5 million exemptions claimed, 
95. 5 million were the per capita exemption for the 
taxpayer including exemption for the wife who also 
is considered a taxpayer on a joint return. The 
remaining 69 million exemptions Include 6.3 million 
exemptions allowed taxpayers for age 65 or over and 
62.7 million for dependents and blindness of tax- 
payers. 



Table H.— NUMBER OF EXEMPTIONS BY NKRITIL STATUS OF TAXPAYER AND BY 
TYPE OF EXEMPTION 



-TOT\L NUMBER OF EXEMPTIONS AND NUMBER OF EXEMPTIONS FOR VOE 65 OB OVER. 
BY ADJUSTED GROSS INCOME CUSSES 





Total 
number of 
exemptions 


Number of exemptions for — 


Marital status of taxpayer 


Taxpayer 


Age, blindness, 
and dependents 




(1) 


(2) 


(3) 




132,152,364 

3,265,947 

2,078,951 

585,261 

26,385,883 


72,525,674 

1,976,699 

956,893 

299,999 

19,700,576 


59,626,690 


Separate returns of husbands and wives 

Returns of heads of household 


1,289,248 

1,122,058 


Returns of single persons not head of house- 
hold or surviving spouse 


6,685,307 


Total 


164,468,406 


95,459,341 


69,008,565 



For the first time, exemptions on individual re- 
turns for 1956 were classified on the basis of an 
exemption for age 65 or over. There were -+.9 mil- 
lion returns with this particular exemption, some 
of which were joint returns where both husband and 
wife were entitled to the exemption. One return of 
every 12 filed had exemption on account of age, 
with a total of 6.3 million persons claiming exemp- 
tion for age 65 or more. These data together with 
the total number of returns and total number of 
exemptions are tabulated below in text table I by 
adjusted gross income classes for taxable and non- 
taxable returns. 



SOURCE OF DATA AND METHOD OF ESTIMATION 

Returns From Which Data Were Tabulated 

Data in this report were compiled from a sample 
of all individual income tax returns, Form 104-0 and 





Total 

number of 

returns 


Total 

number of 

exemptions 


Returns with exemption 
for age 65 or over 


Adjusted gross income classes 


Number of 
returns 


Number of 

exeoptione 

for age 


Taxable returns: 


(1) 


(2) 


(3) 


(4) 


1,357,4*7 
2,392,096 
2,364,317 
2,878,453 

3,169,007 
3,432,550 
3,725,815 
3,892,570 
3,757,595 

6,111,501 
4,344,100 
2,792,259 
1,809,013 
1,122,621 

1,918,975 

497,449 

234,745 

346,246 

89,095 

14,057 

3,843 

4,031 

593 

268 


1,357,447 
2,645,859 
3,144,188 
4,841,532 

6,225,372 

7,723,537 

9,362,409 

U, 295, 072 

11,737,958 

20,624,702 

15,005,393 

9,660,004 

6,213,635 

3,793,269 

6,534,125 
1,758,525 

841,204 
1,255,524 

315,622 

48,220 

13,245 

13,547 

1,935 

838 


47,276 
139,405 
191,456 

226,794 
254,329 
267,253 
237,636 
204,718 

271,119 
177,698 
107,606 
62,371 

49,500 

134,892 
59,522 
30,248 
52,735 
19,241 

3,828 
1,315 
1,560 

241 
110 




$1,000 under $1,500 


47,276 




139,405 


$2,000 under $2,500 


191,456 






$3,000 under $3, 500 


314,651 


$3,500 under $4,000 

$4,000 under $i,500 


338,322 
300,982 


$4,500 under $5,000 

$5,000 under $6,000 


262,945 
354,945 






$7,000 under $8,000 


135,422 






$9,000 under $10,000 


65,478 




$15,000 under $20,000 


79,233 






$25,000 under $50,000 


72,546 




26,430 
5,231 




$150,000 under $200,000 


1,805 




















46,258,646 


124,413,162 


2,540,853 


3,123,105 






Nontaxable returns: 


398,161 

3,775,785 
1,669,185 
1,922,899 
1,493,181 
1,108,639 

887,613 
673,965 
448,693 
232,939 
163,517 
163,731 


1,098,659 

5,165,845 
3,837,689 
5,599,117 
5,257,083 
4,674,754 

4,217,575 
3,614,410 
2,668,355 
1,549,617 
1,139,081 
1,232,559 


57,050 

289,421 
434,521 
619,915 
395,662 
269,473 

140,036 
60,540 
30,896 
13,284 
8,235 
15,324 


73,989 


Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 


358,810 
540,364 
786,899 
542,347 
417,783 


$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 or more 


97, 586 
47,030 

21, oa 

14,896 
25,261 


Total nontaxable returns 


12,938,358 


40,055,244 


2,334,357 


3,150,128 




59,197,004 


164,468,406 


4,875,210 










39,744,477 
19,452,527 


97,156,059 
67,312,347 


3,887,900 
987,310 













See text for "Description of Sample and Limitations of Data." 

1040A, filed in the district offices of the Internal 
Revenue Service during the calendar year 1957. Most 
of these returns were for the calendar year 1956, 
but there were also returns for other fiscal years 
and for part years ended in September, October, or 
Nobember 1956 or in January through August 1957, 
filed before January 1, 1958. The individual income 
tax returns were due within three and one-half 
months after the close of the taxpayer's accounting 
period. Only returns of citizens and resident 
aliens were used. Tentative returns and returns 
with no information regarding income and tax were 
omitted, and amended returns were used only if the 
original returns was excluded. 

Financial data reported on these returns were sub- 
jected to mathematical verification, but not to 
complete audit, before the returns were made avail- 
able for statistical purposes. Any changes in the 
information reported by the taxpayer on his return 
resulting from this mathematical verification pro- 
gram are reflected in the data tabulated in this 
report. 

An income tax return was required of every citizen 
or resident alien under 65 years of age, including 
minors, who had $600 or more of gross income, and 
of every citizen or resident 65 years or over who 
had $1,200 or more of gross income, or regardless 
of age, had self -employment income of $400 or more 
for the tax year. Citizens of Puerto Rico who are 
also citizens of the United States and aliens who 
were bona fide residents of Puerto Rico filed an 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



9 



incomfi tax retiirn if they met the income test. 
Persons with gross income below the filing require- 
ment, although not required to file a return, filed 
to claim refund of income tax withheld from wages. 

Two return forms were provided for reporting the 
income: Form 1040A, a simplified card form for 
employees earning less than $5,000, and Form 104-0, 
a more detailed ^-page return with additional sched- 
ules. 

Facsimiles of the 1956 individual income tax 
returns Form 1040A, the card form return, and Form 
1040 with attached schedules, accompanied by in- 
structions, are included at the end of this report, 
pages 81-115. 

Table J below shows the number of individual re- 
turns filed for the income year 1956 by form of 
return, tax status, and kind of deduction taken. 
It also shows the number of returns on which the 
optional tax was used. Of the 59.2 million returns 
filed, 14 million were on Form 1040A and 45.2 million 
were on Form 1040. 

The standard deduction was elected on 40.7 million 
returns including all returns. Form 1040A, and 26.7 
million returns. Form 1040. Of the 18.5 million 
returns with itemized deductions, nearly half were 
returns with adjusted gross income under $5,000. 

The optional tax table was used to determine the 
income tax on 31.2 million returns, 14 million Forms 
1040A and 17.2 million Forms 1040. This represents 
52.7 percent of all returns filed, the lowest per- 
centage of returns to show use of the tax table 
since it was extended to cover adjusted gross 
incomes under $5,000 for the income year 1944. 

Table J.— NUMBER OF RETURNS BY FORM OF RF.TURN 



Form ol" return 


Total 


Taxable 


Nontaxable 




(1) 


(2) 


(3) 


Standard deduction: 


U, 016,313 
17,198,903 


9,531,198 
10,303,602 


4,485,115 


Form 1040: 


6,895,301 






Total returns with optional tax 


31,215,216 
9,523,225 


19,834,800 
9,450,908 


U, 380,416 
72,317 








40,738,441 


29,285,708 


11,452,733 






Itemized deductions. Form 1040: 


8,529,261 
9,929,302 


7,135,050 
9,837,888 


1,394,211 




91,414 








18,458,563 


16,972,938 


1,485,625 








59,197,004 


46,258,6i6 


12,938,353 







Description of Sample and Limitations of Data 

The data presented for individual income tax re- 
turns for 1956 are based on all returns showing 
adjusted gross income of $150,000 or more, and on a 
stratified systematic sample of all returns showing 
adjusted gross income under $150,000. The total 
sample consisted of 263,012 retvims , about 0.44 per- 
cent of the total number of 59.3 million individual 
income tax returns filed for the year. 

Description of the sample.— Returns with adjusted 
gross income under $50,000 were sampled in each of 
the 64 district offices and in the International 
Operations Division in Washington,D. C. All returns 
with adjusted gross income of $50,000 or more were 
sent to the Statistics Division of the National 
Office where they were sampled. The sample design was 
adapted to fit the regular return sorting procedures 
employed to facilitate the administrative processing 



of returns for collection and audit purposes. Uni- 
form methods of classifying returns by type of form, 
presence or absence of business income, size of ad- 
justed gross income, and taxpayment status were 
prescribed for each office. These classifications 
also provided effective sampling strata since the 
characteristics on which the strata were based 
correlated highly with the principal income and tax 
characteristics being estimated. 

Within each of the strata, returns were assigned 
consecutive account numbers and the sample was se- 
lected systematically by withdrawing from the 
various strata all returns with designated account 
number endings. For example. Form 1040A returns 
were selected according to the prescribed rate of 1 
in 500, if the last three digits of the account 
number were 222 or 777. Systematic samples are con- 
venient to draw and to execute and estimates obtained 
from such samples compare favorably in precis ion .with 
those obtained from stratified random samples. 

Table K shows the number of returns filed, the 
number of returns in the sample, and the prescribed 
sampling rate by sampling strata. 



Table K^NUMBER OF INDIVIDUXL LNCO\(E T\X RF.TIRNS FILED FOR 1956. NUMBER OF RETURNS 
IN S\MPLE. AND THE PRESCRIBED SAMPLING RATE BY SAMPLING STRATA 


Sampling strata 


Number of 

returns 

filed 


Number of 
returns 

in sample 


Prescribed 

sampling 

rate 




(1) 


(2) 


(3) 




14,057,547 

33,115,199 
5,693,247 
3,354,496 

1,924,805 
1,027,666 

46,763 
42,873 

4,805 

4,077 


27,265 

95,336 
15,609 
9,428 

53,843 
27,304 

13,322 
12,023 

4,805 
4,077 


1/500 


Form 10<;0, adjusted gross income— 
Under $10,000: 


1/333 




1/333 




1/333 


$10,000 under $50,000: 


1/33 




1/33 


$50,000 under $150,000: 


10/33 


Schedules C a«l F 


10/33 


$150,000 and over: 


1/1 




1/1 








59,271,480 


263,012 


_ 







Method of estimation. — Estimates for all returns 
filed were determined by multiplying the sample data 
by "weighting factors" obtained by dividing the num- 
ber of sample returns received from each sampling 
stratum into the total number of returns filed in 
that stratum. For instance, the "weighting factor" 
of 516 for Form 1040A returns was obtained by divid- 
ing the number of returns in the sample, 27,265, 
into the total number of returns filed, 14,057,547. 
The primary sources of population data were counts 
made eind submitted by the district offices and the 
International Operations Division showing the lum- 
ber of Forms 1040A and 1040 returns filed during 
the calendar year 1957. 

A comparison of the number of returns shown in 
this report with the number filed for comparable 
adjusted gross income classes, will disclose slight 
differences. These differences result from the ex- 
clusion from the published tables of an estimated 
74,476 returns filed by taxpayers who reported no 
information except their name and address, or who 
merely stated that no Income was received during 
the tax year, and from the classification of returns 
in the published tables in their proper adjusted 
gross income size classes regardless of the sampling 
strata to which they were assigned in the field of- 
fices. 



10 



INDIVroUAL INCOME TAX RETURNS FOR 1956 



Separate "weighting factors" were used for the 
national tabulations and for the State tabulations. 
Reports received from each field office showing the 
number of returns filed by sampling stratum were 
used to derive "weighting factors" for the State 
tabulations. The "weighting factors" for the na- 
tional tabulations were based on the aggregate number 
of returns filed in each stratum throughout all 
field offices. The achieved sampling ratios varied 
sufficiently among districts to warrant using two 
separate systems of weights . 

As a result of using two weighting systems and 
rounded weighting factors, there exist slight differ- 
ences between totals in tables showing distributions 
by States and corresponding items in the national 
tables . 

Sampling variability. — The data from retiirns show- 
ing adjusted gross income of $150,000 or more are 
not subject to sampling variability since all such 
returns are included in the sample. However, the 
estimates vAich include date from returns showing 
adjusted gross income under $150,000 are subject to 
sampling variability. Table L below shows the range 
in percent that would not be exceeded in 19 out of 
20 estimates prepared from similarly selected sam- 
ples of number of returns, adjusted gross income, 
and tax liability for each of the indicated adjusted 
gross income classes. In the preparation of this 
table, it was assumed that account number selection 
within strata would jrield results equivalent to sim- 
ple random sampling. 

Table L.— RELATIVE SAMPLING VARIABILITY 



Adjusted gross income classes 



No adjusted gross income. 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 



$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



All classes. 



Estimated relative sampling 
variability (percent) 



Number of 
returns 



(1) 



2.0 
2.3 
1.9 
2.0 
1.9 

1.9 

1.9 
1.9 
1.9 
1.9 

1.4 
1.7 
2.2 
2.7 
3.4 

.6 

1.5 
2.4 
1.9 



Adjusted 
gross income 



(2) 



2.2 

2.3 
1.9 



1.9 
1.8 
2.0 
1.8 
1.9 

1.4 
1.7 
2.2 

2.7 

3.0 

.5 
1.4 
2.4 
1.9 



Tax 
liability 



(3) 



n.a. 
2.1 
1.4 
1.4 
1.4 

1.3 
1.2 
1.2 
1.1 

1.0 

1.5 
1.8 
2.2 
2.7 
3.6 

1.5 
1.7 
2.4 
2.0 



Not subject to sampling 
variability as all returns 
were included in sample. 



(^) 



0.4 



0.3 



n.a. - Not applicable. 

^Adjusted gross deficit. 

Total number of returns filed for the year was not estimated from the sample and is 
therefore not subject to sampling variability. The figure was based on a complete 
count of all returns filed in the district offices during calendar year 1957. 

A general table of sampling variability for esti- 
mates that are based on returns from more than one 
stratum is not practical to prepare because of the 
large number of entries in the tables. The san^jllng 
variability for the values of each such cell must 
be estimated individually. 

Deletion of certain entries. — Throughout the ta- 
bles the policy has been followed of deleting those 



entries where the estimated relative sampling varia- 
bility was judged to be excessive. These cells are 
appropriately noted in each instance where this 
deletion has occurred. 

Other limitations of the data. — In addition to 
sampling variability, the data are subject to cer- 
tain other limitations . Many of the tax returns 
from vtiich data were obtained had not been subjected 
to a complete audit with the result that errors made 
by taxpayers in filling out the returns were not 
completely eliminated. In addition, controls main- 
tained over the selection of the returns and the 
processing of the data did not completely eliminate 
the possibility of error. Practical operating con- 
siderations necessitated allowance of reasonable 
tolerances in controlling the processing of these 
data within the Statistics Division. 



EXPLANATION OF CLASSIFICATIONS AND TERMS 

Classifications 

Data shown in the basic tables of this report are 
classified by size of adjusted gross Income, size 
of taxable income, size of specific income source, 
size of specified deduction, returns with standard 
or itemized deductions, income tax status, types of 
tax, marital status of taxpayer, total number of 
exemptions, and States and Territories. 

Adjusted gross income classes. — The adjusted gross 
Income reported by the taxpayer was used as the ba- 
sis for the size of adjusted gross income. The 
class intervals remain the same as those for 1955 
except that the class, $25,000 under $50,000, com- 
bines two classes used for 1955 returns. Returns 
with adjusted gross deficit, whatever the amount, 
and returns with a breakeven in adjusted gross in- 
come are designated "No adjusted gross income" and 
appear as a separate class. In tables where taxable 
and nontaxable data are tabulated together, the 
nontaxable data are included in the adjusted gross 
income class corresponding to the amount of adjusted 
gross Income reported. 

Taxable and nontaxable returns. — Taxable and non- 
taxable status of a ret\im was determined by the 
presence or absence of an income tax after credits, 
disregarding the self -employment tax . No tax credits 
were allowed on returns. Form 104QA. 

Taxable returns were those on which an income tax 
liability remained after the allowable tax credits. 

Nontaxable returns were returns with no income tax 
liability after tax credits. Some of these nontaxa- 
ble returns had income tax before credits, but the 
tax credits were sufficient to eliminate the original 
tax. 

Returns with standard deduction or with itemized 
deductions . — Returns with standard deduction were 
(a) Form 104QA returns, (b) Form 1040 returns with 
adjusted gross income vinder $5,000 on vAiich the in- 
come tax liability was determined from the tax table 
vAiether taxable or nontaxable, (c ) Form 1040 returns 
with adjusted gross Income of $5,000 or more on 
viilch the optional standard deduction was elected 
by the taxpayer, and (d) all returns with adjusted 
gross deficit or with a breakeven in adjusted gross 
Income, even though nonbusiness deductions were 
reported. 



INDIVIDUAL INCX)ME TAX RETURNS FOR 1956 



11 



Returns with itemized deductions were Form 1040 
returns vdth adjusted gross income on which nonbusi- 
ness deductions allowable against adjusted gross 
income were itemized in detail and claimed by the 
taxpayer. Also classified as returns with itemized 
deductions were the separate returns of married per- 
sons who claimed no deductions (standard or itemized) 
against their adjusted gross income. 

Taxable income classes. — This classification was 
applied only to returns with a positive amount of 
taxable income from which the size class was deter- 
mined. Taxable income was reported on returns with 
itemized deductions regardless of the amount of ad- 
justed gross income, and also on returns with $5,000 
or more adjusted gross income with the standard 
deduction. For returns. Form 104-OA and Form 1040 
under $5,000 adjusted gross income viiere the income 
tax liability was determined from the optional tax 
table, taxable income was mechanically computed for 
statistical purposes, so that all returns with taxa- 
ble income could be classified. The class intervals 
coincide with the taxable income brackets of the 
three income tetx rate schedules applyingto (a) joint 
returns and returns of surviving spouse, (b) separate 
returns of husbands and wives and returns of single 
persons not head of household or surviving spouse, 
and (c) returns of heads of household. 

Marital status. — The taxpayer determined his mari- 
tal status as of the last day of his tax year or the 
date of the death of a spouse. Classification of 
data by marital status of the taxpayer was based on 
the marital condition indicated by him on the re- 
turn with regard to such items as name (or names) 
of taxpayer, joint signatures, exemption claimed 
for the taxpayer or for himself and spouse, check 
mark made by those vho claimed status as head of 
household or surviving spouse, and any other perti- 
nent data. The five classifications are: joint re- 
turns of husbands and wives, separate returns of 
husbands and wives, returns of heads of household, 
returns of surviving spouse, and returns of other 
single persons . When using data distributed by 
marital classifications, the user should read the 
section "Marital Status of Taxpayer" on page 7. 

Joint returns of husbands and wives were those on 
v*ilch a married couple reported their combined in- 
come, or returns of a married person vAose spouse 
had no income but who, nevertheless , was entitled to 
claim personal exemption for the spouse. 

Separate returns of husbands and wives were re- 
turns of married persons \iho filed a return independ- 
ently from their spouse, each reporting his or her 
respective income and claiming his own exemptions. 
Returns with community income divided between hus- 
band and wife were included in this group. 

Returns of heads of household were filed by indi- 
viduals who claimed this status on Form 1040. Head 
of household is defined as an unmarried person vAio 
furnished more than half the maintenance of a home 
which was his residence and which he shared with any 
related person far vdiom he was entitled to the deduc- 
tion for personal exemption (except multiple support)^ 
or shared with his unmarried child, grandchild, or 
stepchild even though not a dependent, or vtio paid 
over half the cost of maintaining a household which 
was the principal abode of his parents, either of 
which qualified as a dependent. 



Returns of surviving spouse were returns. Form 
1040, filed by a widow or widower vtio signified 
this marital status on his return. A surviving 
spouse is defined as a taxpayer whose spouse died 
during either of the two preceding tax years and 
vtoo had not remarried; but who had maintained as 
his home a household vdiich was also the principal 
abode of his child or stepchild for whom the tax- 
payer was entitled to the deduction for personal 
exemption. It appears from data in basic table 11 
relating to this classification that the require- 
ments for this status were misunderstood in many 
cases. Nevertheless, allocation was made to this 
marital status vhenever so indicated by the taxpayer. 

Returns of single persons were returns of unmar- 
ried individuals vtio did not claim status as head 
of household or as surviving spouse. 

Total number of exemptions. — For a frequency dis- 
tribution of returns by number of exemptions, the 
total number of exemptions claimed for the taxpayer, 
his spouse, age, blindness, and dependents was used 
this year. Previously, the distribution by number 
of exemptions excluded the additional exemptions 
for age and blindness. The exemption classes utilized 
for 1956 are: a class for each of 1 through 5 total 
exemptions and for 6 or more total exemptions for 
all returns and for joint returns; a class for each 
of 1 through 3 total exemptions and for 4 or more 
total exemptions in the case of separate returns of 
husbands and wives, heads of household, surviving 
spouse, and other single persons . 

Types of tax. — Returns were recognized as having 
two kinds of income tax, that is, the combined nor- 
mal tax and surtax, and the alternative tax. In 
addition, there was an unrelated self-employment tax . 

Normal tax and surtax is the regular income tax 
computed on taxable income at the applicable tax 
rates and includes the optional tax. Normal tax 
and surtax occurred on all types of returns except 
those on vAiich the income included an excess of net 
long-term capital gain over net short-term capital 
loss and the alternative tax was less than the reg- 
ular normal tax and surtax. 

Alternative tax, which taxed the entire excess 
net long-term capital gain over net short-term capi- 
tal loss at 25 percent, applied to returns where the 
tax on such excess pl\is a tax, computed at applicable 
rates on income from other sources, was less thanthe 
regular normal tax and sxrrtax on statutory taxable 
income. Alternative tax was not effective on returns 
with taxable income under $18,000. 

Self-employment tax was in^josed on the self- 
enployment Income of Individuals owning and operating 
a business that conformed to the statutory defini- 
tion of trade or business for self -employment tax 
purposes . 

Size of specific source of income or loss. — For a 
frequency distribution of returns with certain 
sources of income or loss in adjusted gross income, 
returns were segregated according to the size of a 
specified source or loss. Intervals in the low 
classes are narrow to provide adequate clasalfication 
of small amounts. 

Size of deductions. — For two significant itemized 
deductions, contributions and medical expense, re- 
turns were classified according to the size of the 
specified deduction for a separate frequency dis- 
tribution of returns showing either of these items. 



12 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



States and Territories. — This classification is 
based on the location of the internal revenue dis- 
trict in which the return was filed, except that 
the following returns were classified on the basis 
of the taxpayer's address: (a) returns for Alaska 
which were filed in the State of Washington, and 
returns for the District of Columbia viiich were 
filed in Maryland, and (b) returns for "Other areas" 
consisting of returns of taxpayers with addresses 
outside the United States, Alaska, and Hawaii. 
Returns for Puerto Rico and the Virgin Islands, pre- 
viously shown separately, are now included in the 
latter classification. 



Sources Comprising Adjusted Gross Income 

Salaries and wages (after excludable sick pay) are 

amounts of compensation included in adjusted gross 
income, with the exception of small amounts of wages 
reported in other income on Form 1040A. Salaries 
and wages after excludable sick pay do not include 
amounts paid under a wage continuation plan for the 
period during which the employee was absent from 
work on account of sickness or personal injury. The 
exclusion was limited to a weekly rate of $100, 
unless the plan was one to which the employee had 
contributed — then amounts received, attributable to 
his contribution, were not limited. Sick pay exclu- 
sion could not be claimed on Form 10<+0A. Gross 
salaries and wages, before the exclusion for sick 
pay, included the full amount of wages, fees, com- 
missions, tips, bonuses, and other compensation 
for personal services rendered. Also, reimbursed 
amoxmts paid to the employee by his employer to 
cover expenses incurred in connection with the em- 
ployer's business were included in gross wages. 
On Form 1040, out-of-town travel expenses incurred 
while away from home overnight and local transpor- 
tation costs connected with service for the employer 
were deducted before reporting salaries and wages, 
but expenses other than travel and transportation 
could be deducted only to the extent that reimbursed 
expenses were included in wages . In addition, out- 
side salesmen deducted all ordinary and necessary 
expenses from their compensation prior to entering 
the amount of salaries and wages. Thus, the amount 
of salaries and wages in adjusted gross income is 
net salaries and wages after excluding sick pay, 
allowable expenses for travel, transportation, and 
reimbursed expenses connected with emplojrment . 

Dividends (after exclusions) are the domestic and 
foreign dividends included in adjusted gross income 
on return. Form 1040. For each taxpayer, the eimount 
may consist of : 

1. Total dividends received, reduced by an exclu- 
sion not exceeding $50, from — 

a . Fully taxable domestic corporations 

b. Fiduciaries 

c . Partnerships 

d. A distributive share of partnership profit 
vAiere an election was made for the partnership to 
be teuced as a corporation. 

e. The entire distribution from a sole pro- 
prietorship vjbere an election was madefbr the busi- 
ness to be taxed as a corporation. 

2. The total amount of dividends received vdiich 
did not qualify for the $50 exclusion. 



On a joint return, if both the husband and wife 
received qualifying dividends of $50 or more, the 
total dividend exclusion was $100. Dividends do 
not include the so-called "dividends" on deposits 
or withdrawal accounts in mutual savings banks, 
cooperative banks, domestic building and loan or 
savings and loan associations. Federal savings and 
loan associations, and Federal credit unions, all 
of which are considered interest for income tax 
purposes . 

Interest received is that reported on returns. 
Form 1040. It includes interest from bonds, deben- 
tures, notes, mortgages, and personal loans, together 
with interest received or credited on bank deposits, 
savings accounts, and deposits in the organizations 
mentioned in the preceding paragraph. Interest from 
tax-free covenant bonds and partially exempt interest 
received directly or through partnerships and fidu- 
ciaries also were included. 

Business or professional net profit or net loss 
was reported by individuals who were sole proprietors 
of a business, farm, or profession. If there was 
more than one sole proprietorship activity during 
the year, the single amount of profit or loss tabu- 
lated in adjusted gross income represents the amount 
of the profits and losses from all the business 
activities . The sole proprietor was required to 
exclude dividends from the business receipts and to 
report them with dividends for the purpose of divi- 
dend exclusion and tax credit. 

Business expenses deductible from business receipts 
included such items as cost of goods sold, salaries 
and wages to employees, interest on business debts, 
taxes on business and business property, bad debts 
arising from sales or service, depreciation and 
obsolescence, depletion, casualty losses on busi- 
ness property, rent repairs, supplies, advertising, 
selling expense, insurance, and other expenses of 
operating the business . Compensation of the sole 
proprietor was not allowed as a business expense 
and the net operating loss deduction was not reported 
among the business deductions . 

Partnership net profit or net loss was reported 
by persons i«4io were members of a partnership, syndi- 
cate, joint venture, or the like. The taxpayer's 
profit or loss from a partnership was his share of 
the ordinary income or loss of the partnership 
together with the payments made to him as salary or 
for the use of capital. If the individual was a 
member of more then one partnership, the single 
amoxmt of partnership profit or loss reported was 
combined from all his shares viiether or not actually 
received. The ordinary income of the partnership 
does not include dividends qualifying for the ex- 
clusion, net short- and long-term capital gain or 
loss, interest on tax-free covenant bonds, nor par- 
tially exempt interest. The taxpayer's share of each 
of these items was reported in its respective source. 

Net gain from sales of capital assets included in 
adjusted gross income is the amount of gain from 
sales or exchanges of property treated as capital 
assets. In confuting this gain, the net short-term 
gain or loss was combined with the net long-term 
gain or loss after which there was an adjustment 
for long-term gain. For the determination of net 
short- and long-term gain and loss, the taxpayer 
included his share of net short- and long-term gain 
received through partnerships and fiduciaries and 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



13 



net short- and long-term lost from partnerships . 
Also, the 5-year capital loss carryover was used as 
a short-term loss. The amount of net gain reported 
in adjusted gross income conformed to one of several 
conditions, namely, (a) 50 percent of the excess of 
net long-term gain over net short-term loss -which 
occurred on certain returns, (b) on returns vdth 
net long-term gain only, 50 percent thereof, (c) on 
returns with both net short- and long-term gain, the 
entire amount of net short-term gain combined with 
50 percent of net long-term gain, (d) the entire 
excess of net short-term gain over net long-term 
loss reported on other returns, and (e) on returns 
with only a net short-term gain, the entire net gain. 

Net loss from sales of capital assets reported aa 
a component of adjusted gross income is the deduct- 
ible loss resulting from sales or exchanges of prop- 
erty treated as capital assets. To determine the 
deductible loss, all short-term gains and losses 
including the 5-year capital loss carryover were 
merged with the long-term gains and losses, and the 
excess capital loss was allowed to the extent of 
the smallest of (a) amount of capital loss, (b) tax- 
able income (adjusted gross income if tax table was 
used) computed without regard to capital gains and 
losses and the deduction for personal exemptions, 
or (c) $1,000. In merging the capital gains and 
losses, net short- and long-term gain received from 
partnerships and fiduciaries and net short- and 
long-term loss from partnerships were included by 
the taxpayer. Any part of a capital loss incurred 
in the current year vAiich was not deductible on 
account of the limitation may be carried forward 
into each of 5 succeeding years as a short-term 
capital loss until it has been eliminated by capi- 
tal gains or through the capital loss deduction 
allowed in computing adjusted gross income. If the 
capital loss carryover is not eliminated in the 
interim, the remaining loss cannot be used. 

Short-term applies to gains and losses from sales 
or exchanges of capital assets held six months or 
less. Such gains and losses, together with the 
5-year capital loss carryover, were combined to 
obtain the net short-term gain or loss. In addi- 
tion, the net short-term capital gain or loss from 
partnerships and the net short-term capital gain 
from fiduciaries were included. 

Long-term applies to gains and losses from sales 
or exchanges of assets held more than six months 
which were treated as capital assets. These gains 
and losses were taken into account at 100 percent. 
Long-term capital gains and losses together with 
the net long-term capital gain or loss received 
through partnerships and net long-term capital gain 
received through fiduciaries were combined to obtain 
the net long-term gain or loss. 

Capital loss carryover from 1951-55 is the re- 
maining portion of a net capital loss sustained in 
this 5-year period lAlch the taxpayer had not yet 
been able to eliminate through his capital gains or 
the $1,000 deduction allowed for such losses in 
computing his adjiisted gross income for tax years 
subsequent to the year in which the capital loss 
arose. The carryover was reported with and treated 
aa a short-term capital loss by the taxpayer. 

Net loss from sales of capital assets before lim- 
itation is the entire net loss resulting from sales 
of property treated as capital aasets on returns 



with a capital loss deduction. It Is the combina- 
tion of short-term gains and losses including the 
capital loss carryover and the long-term gains and 
losses, but it is without regard to the statutory 
limit on the allowable deduction. 

Net long-term capital gain in excess of net short- 
term capital loss is tabulated for the returns with 
alternative tax . This entire excess long-term gain 
was taxed at the special rate of 25 percent. It is 
not the amount reported in adjusted gross income. 

Net gain or net loss from sales of property other 
than capita] assets included in adjusted gross in- 
come is that from sales or exchanges or property 
which was not treated as a capital asset. The en- 
tire amount of gain from these transactions was 
Included in adjusted gross Income, and the net loss 
was fully deducted in computing adjusted gross 
income . 

Annuities and jsensions reported in adjusted gross 
Income are only the taxable portion of amounts re- 
ceived during the tax year. The entire amount of 
noncontributory annuities and pensions, that is, 
where the employee contributed none of the cost, 
was included. Amounts received from contributory 
annuities and pensions or from endowment and life 
insurance contracts may have had a portion of the 
receipts, representing cost, excluded from adjusted 
gross income. These types Included (a) pensions 
■vAiere the employee contributed to the cost or was 
taxed on the employer's contributions, (b) payments 
received under an annuity, endowment, or life 
insurance contract, and (c) amounts paid to a bene- 
ficiary under a life Insurance contract after the 
insirred's death vAere the death occurred subsequent 
to August 16, 1954-. Contributory annuities, the 
cost of \Alch was recovered within 3 years, were 
reported under the 3-year method . Receipts from 
such annuities were excluded from Income until the 
cost was recoveredjthen all receipts became taxable. 
Contributory annuities, the cost of which would not 
be recovered within 3 years, and noncontributory 
pensions and annuities were reported under the gen- 
eral rule, referred to as the life-expectancy method. 
The contributory annuities reported under this 
method have cost excluded annually. 

Net income or net loss from rents and royalties com- 
prising a part of adjusted gross Income was reported 
as a single item in the schedule provided for this 
purpose on the return form. Therefore, the net 
income or loss available for tabulation represented 
a combination of the income from both types of in- 
vestments. Rents included not only rentals from 
real estate but also amounts received from renting 
any kind of property and farm rentals received in 
cash or crop shares. Royalties Included revenues 
from copyrights, patents, trade-marks, formulas, nat- 
ural resources under lease, and the like. Deductions 
against the gross receipts received from these 
investments were claimed for maintenance, insurance, 
repairs, interest, taxes, depreciation and depletion, 
obsolescence, and other expenses pertaining to the 
respective incomes . 

Income or loss from estates and trusts is the tax- 
payer's share of fiduciary Income from any estate or 
trust under which he was a beneficiary. Income from 
estates and trusts included amounts required to be 
distributed and amounts credited to the beneficiary's 
account from current year fiduciary income, Aether 



14 



INDIVroUAL INCOME TAX RETURNS FOR 1956 



or not actually received by the beneficiary, as 
well as amounts paid to him. It also included his 
share of any accumulation distribution made by the 
fiduciary from trust income accumulated in prior 
tax years beginning after December 31, 1953. The 
beneficiary's share of these distributions from 
estate or trust income was reduced by his share of 
depreciation before reporting the amount as part of 
his adjusted gross income. Fiduciary income reported 
excluded the taxpayer's share of capital gain, divi- 
dends qualifying for exclusion and partially exen^jt 
interest, each of which was reported in its respec- 
tive source. A loss from estates and trusts was 
distributed to the beneficiary only upon termination 
of a trust or an estate vtiich had a net operating 
loss carryover or a capital loss carryover, or for 
its last tax year had deductions (other than exemp- 
tion and charitable deduction) in excess of gross 
income . 

Other sources of income included such items as 
alimony received, prizes, awards, sweepstakes win- 
nings, gambling profits, recovery of bad debts and 
taxes deducted in a prior year, insurance received 
as reimbursement for medical expense taken in a 
previous tax year, and any other item of Income for 
which no entry was provided on the return form. 
Also, included is a total of $10,782,000, consisting 
of wages, dividends after exclusions, and interest, 
not exceeding a total of $100 per return, reported 
in one sum as other income on 339,836 returns. Form 
104-OA. For the purpose of a balanced adjusted gross 
income on Form 1040 where a net operating loss de- 
duction was claimed in computing adjusted gross 
income, the amount reported in other sources was 
reduced by the net operating loss deduction for which 
no schedule was provided. 

Income attributable to several tax years was pro- 
rated over the period in which it was earned, if the 
return was filed under the provisions of Part I of 
subchapter Q, chapter 1 of the 1954- Code. Only that 
portion of the income allocated to the income year 
1956 was included in the tabulations in this report . 
Such income originated from (a) back pay received 
in 1956 which exceeded 15 percent of the taxpayer's 
gross income for the tax year, (b ) inventions or 
artistic works, the creation of \(4iich occupied a 
period of at least 2<+ months, and for vdiich the in- 
come received in 1956 was at least 80 percent of the 
total amount received for the work in the entire 
period ending 12 months after the close, of the tax 
year, and (c) compensation received in the tax year 
for long-term services performed by an individual 
or a partner over a period of 36 months or more, 
provided the amount received was at least 80 percent 
of the total compensation for the services . 



Itemized Nonbusiness Deductions 

Contributions deductible from adjiisted gross income 
consisted of gifts made to organizations created in 
the United States or its possessions, or under our 
laws, and operated for reUgious, charitable, scien- 
tific, literary, or educational purposes exclusively, 
or for the prevention of cruelty to children or 
animals, and gifts made to veterans' organizations 
or to governmental agencies which used the gifts 



for public purposes. Individuals vAio were members 
of a partnership also included their pro rata share 
of contributions made by their partnership . However, 
the -deduction could not exceed 20 percent of ad justed 
gross income, except that an additional amount, not 
exceeding 10 percent of adjusted gross income, was 
allowed for contributions made to churches, tax- 
exempt hospitals, tax-exempt educational institu- 
tions, or medical research organizations. Under 
certain specified conditions, there is an unlimited 
deduction for contributions . 

Interest paid is the deductible interest paid on 
personal debts, mortgages, back loans, and install- 
ment purchases of real or personal property, but 
does not include interest on money borrowed to buy 
tax-exempt securities or single-premi\im life insur- 
ance and endowment contracts . Interest expense 
relating to business, royalties, or rental income 
was reported in the respective schedules. 

Taxes allowed as a deduction included personal 
property taxes. State income taxes, certain State 
and local retail sales taxes. State gasoline taxes, 
and automobile license fees, taxes paid to a foreign 
country or possession of the United States unless a 
foreign tax credit was claimed, and real estate teixes 
except those levied for improvements that tended to 
increase the value of the property. Federal taxes 
were not deductible . Taxes paid on business property 
were reported in the rent and business schedules . 

Medical and dental expense was allowed as a de- 
duction from adjusted gross income with limitations. 
Expenditures considered for this deduction were the 
actual amounts paid during the tax year regardless 
of when the expense arose, for the care of the tax- 
payer, his spouse, and any dependent vdio received 
over one-half of his support from the taxpayer even 
though not entitled to the deduction for exen^jtion. 
Such expenses included payments to physicians, sur- 
geons, dentists, nurses, oculists, chiropractors, 
osteopaths, and hospitals, and premiums paid on 
health and hospital insurance, as well as cost of 
x-rays, theraphy treatments, dentures, crutches, 
hearing aids, and so on. Any sick and health in- 
surance or hospital coverage received must be used 
to reduce the total medical expenses. The amount 
paid for medicines and drxigs couldbe included among 
medical expenses only to the extent that it exceeded 
1 percent of adjusted gross income. The deductible 
expense for medical care and drugs was the amount 
of expenses in excess of 3 percent of adjusted gross 
income, if within the maximum limitation for this 
deduction. The maximum deduction allowed was $2,500 
multiplied by the number of exen^itions other than 
age or blindness, but could not exceed $10,000 for 
husband and wife filing a joint return, for head of 
household, or for surviving spouse, nor could it 
exceed $5,000 for a single person or a married per- 
son filing a separate return. There was a special 
rule for any taxpayer \iio was 65 years of age or 
over and for a married couple vtio filed a joint re- 
turn if either of them was 65 or over. In such 
instances, the medical expenses for these particular 
persons were not restricted to the excess of 3 per- 
cent of adjusted gross income, but were used in 
full. However, the other limitations for drugs and 
medicines, a dependent's medical expenses, emd the 
maximum deduction remained the same as set out above. 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



16 



Child care was an allowable deduction in the case 
of employed women and widowers. This deduction was 
allowed for expenses paid for the care of a depend- 
ent child under 12 years of age or a dependent who 
was incapable of caring for himself, \Aile the tax- 
payer was employed. In either case, the taxpayer 
must be entitled to the deduction for personal exemp- 
tion for the dependent being cared for . The deduction 
was allowed a working wife only if (a) she filed a 
joint return with her husband and (b) their combined 
adjusted gross income was less than $5,100. However, 
neither limitation applied if the husband was inca- 
pable of self-support because mentally or physically 
defective. The deduction was limited to $600 for 
each taxpayer, regardless of the number of dependents 
cared for, but could not exceed the expense paid. 
There are instances on joint returns viien marriage 
occurred during the year, where the allowable deduc- 
tion could exceed $600. In the case of a working 
wife whose husband was capable of self-support, the 
amount otherwise deductible for the period of mar- 
riage was reduced by the amount of their combined 
adjusted gross income in excess of $'+,500. 

Casualty losses reported as a deduction were the 
net losses on nonbusiness property resulting from 
destruction by fire, storm, shipwreck, flood, and 
other natural physical forces, or from automobile 
accidents and stolen property. The deduction was 
limited to the net loss sustained, that is, the 
value of property just before the loss less salvage 
value and insurance or other reimbursement received. 

Other deductions included all other authorized 
nonbusiness deductions not elsewhere reported, such 
as periodic payments of alimony or separate main- 
tenance under court decree, expenses incurred in 
the collection of income or for the management, 
conservation, or maintenance of property held for 
the production of income subject to tax, taxpayer's 
share of interest and real estate taxes paid by a 
cooperative apartment corporation, gambling losses 
not in excess of winnings reported in income, amor- 
tization of bond premium, and expenses in connection 
with the taxpayer's employment, for example, dues to 
unions or professional societies, cost of tools and 
supplies for the job, fees to employment agencies, 
and allowable expenses of the taxpayer in connection 
with his employer's business which were in excess 
of the reimbursed amounts deducted from compensation. 



Exemptions 

Deduction for personal exemption was allowed in 
computing taxable income. A per capita exemption 
of $600 was allowed for the taxpayer and, on a joint 
return, his spouse, and for each son or daughter 
(including stepchild or adopted child) who was under 
i9 years of age or who was a student regardless of 
age, if the taxpayer furnished more than half the 
support. If the child was 19 or over and not a 
student, exemption was allowable only if the child 
had less than $600 gross income and the taxpayer 
met the support test. Also, a per capita exemption 
was allowable for each dependent, specified below, 
with less than $600 gross income who received over 
one-half of his support from the taxpayer. To qual- 
ify as a dependent, the individual must have been a 



citizen or resident of the United States, or a res- 
ident of Canada, Mexico, Canal Zone, Republic of 
Panama, or under certain circumstances the Republic 
of the Philippines. 

Additional exemptions of $600 for age 65 or over 
and $600 for blindness were allowed for the taxpayer 
and, if a joint return was filed, the taxpayer's 
spouse. These special exemptions were not allowed 
for dependents. 

If all the dependency qualifications were met, a 
personal exemption of $600 was allowed for parent, 
grandparent, brother, sister, stepbrother, step- 
sister, stepmother, stepfather, mother-in-law, 
father-in-law, brother-in-law, sister-in-law, son- 
in-law, and daughter-in-law; for uncle, aunt, nephew, 
or niece if related by blood; and for any person 
who lived in the taxpayer's home and who was a mem- 
ber of his household, whether or not related to the 
taxpayer . 

An exception to the support test for a dependent 
provided that where an individual was supported by 
several persons none of whom contributed more than 
half, any one of the group who had contributed more 
than 10 percent of the support could claim the exemp- 
tion if each of the others who contributed more than 
10 percent, declared in writing that he would not 
claim the exemption for that year. 

The number and amount of exemption, as shown in 
this report, include exemptions from every return 
filed, including exemptions claimed on returns under 
$5,000 adjusted gross income where the optional tax 
table was used. There is some duplication of exemp- 
tions because (a) dependents with less than $600 of 
gross income from wages subject to withholding of 
income tax filed a return to claim refund of tax, 
and (b) children dependents under 19 years of age 
and dependent students over 19 years, who had gross 
income of $600 or more, filed a return since their 
income met the requirement for filing a return. 
Exemptions claimed on returns filedby these depend- 
ents were tabulated, as well as the exemptions for 
the same dependents reported on the returns of tax- 
payers who rightfully claimed the dependent. 



Measures of Individual Incotne 

Adjusted gross income is defined as gross income 
minus (a) allowable expenses attributable to the 
taxpayer's trade or business, (b) expenses paid or 
incurred in connection with services as an employee 
under a reimbursed or other expense allowance ar- 
rangement with the employer, (c) expenses of travel, 
meals, and lodging while away from home paid by the 
taxpayer with respect to services rendered as an 
employee, (d) expenses of transportation v4iich were 
related to the performance of services as an employee, 
(e) expenses of outside salesmen attributable to 
business carried on by the taxpayer if such business 
required the performance of his services as an 
employee in the solicitation of business for his 
employer at points other than the employer's place 
of business, (f) deductions attributable to rents 
and royalties, (g) deductions for depreciation and 
depletion allowable to a life tenant or an income 
beneficiary of property held in trust, (h) allowable 
losses from sales of capital assets and other prop- 



16 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



erty, and (1) a deduction equal to 50 percent of the 
excess of net long-term capital gain over net short- 
term capital loss. 

Adjusted gross deficit occurred in the event that 
the deductions allowed for the computation of ad- 
Justed gross income, stated above, exceeded the 
gross income. 

Taxable income is adjusted gross income minus de- 
ductions, standard or itemized, and personal exemp- 
tions . The Eimount of taxable income shown throughout 
this report includes (a ) the taxable income reported 
by taxpayers v4io itemized their deductions, regard- 
less of the amount of adjusted gross income, and by 
taxpayers with $5,000 or more adjusted gross income 
■viio used the standard deduction, both of whom com- 
puted their taxable income for tax purposes, and 
(b) a mechanically computed amount of taxable income 
for taxpayers with less than $5,000 adjusted gross 
income who used the standard deduction, whether filed 
on Form 1040 or lO^OA, and whose income tax liability 
was determined from the tax table. When the tax 
table is used, taxable income is not a factor because 
the optional tax is based on adjusted gross income. 
Taxable income for the latter taxpayers was com- 
puted by (a) using the midpoint of the adjusted gross 
income bracket of the tax table into which the income 
fell as the amount of adjusted gross income, and 
(b) providing a 10 percent standard deduction based 
on the midpoint, and (c) allowing $600 for each 
exemption claimed. This formula produced the actual 
amount of taxable income upon -^^ich the optional tax 
was based. This is the only item, not reported on 
the return, which was supplied for the tabulations. 
The deficit amount of tsixable income was not tabu- 
lated. 

Tax Items 

Income tax rates for 1956 income were 20 percent 
of the first $2,000 of taxable income, increasing to 
91 percent of taxable income in excess of $200,000 
for all persons except heads of household, in vdiich 
case the maximimi rate applied to taxable income in 
excess of $300,000. Under the split-income provision, 
the 91 percent rate was effective only on taxable 
income in excess of $400,000 on joint returns and 
returns of surviving spouse. However, the maximum 
income tax before credits was limited to 87 percent 
of taxable income. 

Income tax before credits was based on taxable in- 
come and calculated at the prescribed rates. It may 
be the optional tax, the regular normal tax and sur- 
tax, or the alternative tax, but it is without the 
reduction for tax credits . 

Normal tax and surtax includes the optional tax 
viilch was paid in lieu thereof. Optional tax was 
reported on Form 1040A either by the taxpayer or by 
the district director. On Form 1040, optional tax 
was reported by taxpayers with adjusted gross income 
under $5,000, viio did not itemize their deductions, 
but entered their income tax liability from the tax 
table. Normal tax and surtax was computed at the 
applicable rates on taxable income and reported by 
taxpayers who itemized deductions and by taxpayers 
with adjusted gross income of $5,000 or more who 
used the standard deduction, unless the alternative 
tELX was levied. 



Alternative tax was imposed only in case of a 
taxpayer vho had an excess of net long-term capital 
gain over net short-term capital loss and only if 
the alternative tax was less than the regular income 
tax . Alternative tax is the sum of (a ) a partial 
tax computed at regular income tax rates on taxable 
income reduced by 50 percent of the excess net long- 
term capital gain over the net short-term capital 
loss and (b) an amount equal to 25 percent of the 
entire excess . Alternative tax was not effective on 
taxable income below $18,000. 

Tax credit for dividends received was allowed for 
qualifying domestic dividends included in adjusted 
gross income. The credit is 4 percent of such divi- 
dends but cannot exceed the smaller of (a) income 
tax reduced by foreign tax credit or (b) 4 percent 
of the taxable income. 

Tax credit for retirement income was allowed 
against the income tax if the taxpayer qualified with 
respect to earned income in prior years. The credit 
is 20 percent of the retirement income, as defined 
by the Code, with a maximum credit of $240 for each 
individual. However, the credit cannot exceed the 
income tax reduced by all the other tax credits. 

Tax credit for foreign tax paid was permitted 
against the income tax only to taxpayers -vAo itemized 
their deductions but who did not deduct the foreign 
tax among those deductions . The credit relates to 
income and profits taxes paid to foreign countries 
or possessions of the United States, including the 
taxpayer's share of such taxes paid through partner- 
ships and fiduciaries . The credit is limited to the 
same proportion of the income tax before credits as 
the taxable income from foreign sources bears to the 
entire taxable income, but cannot exceed the amount 
of foreign tax paid. 

Other tax credits include the credits for tax paid 
at source on tax-free covenant bond interest and for 
partially tax-exempt interest, allowed only if deduc- 
tions were itemized. Also, any "throwback tax credit" 
claimed by a beneficiary of an accumulated distri- 
bution from a complex trust was included viiether 
reported on a standard or itemized deduction return. 

Credit was allowed for the tax withheld at source 
on interest from tax-free covenant bonds and paid 
by the debtor corporation, usually 2 percent of' such 
interest. The taxpayer included his share of this 
tax credit allotted to him through partnerships and 
fiduciaries. 

The partially tax-exempt interest credit, allowed 
for interest from certain governmental securities, 
is 3 percent of the partially exempt interest in- 
cluded in adjusted gross income less the amortized 
bond premium in itemized deductions, but the credit 
cannot exceed the smaller of (a ) 3 percent of the 
taxable income or (b) income tax reduced by the 
credits for foreign tax paid and for dividends re- 
ceived. 

Income tax after credits is the amount of tax 
liability shown on the return. It is after the de- 
duction of all tax credits^ but prior to the adjust- 
ments for tax withheld from wages and the payments 
on declaration of estimated tax, and does not in- 
clude the self -employment tax. 

Self -employment tax was reported by each individual 
who had self-employment income derived from trade or 
business carried on by him as owner and from his 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



17 



share of self-employment earnings from a partnership . 
For 1956, doctors of medicine were the only profes- 
sional group excluded from occupations subject to 
self -employment tax. Income from service as a 
Christian Science practitioner, a minister, or a 
member of a religious order was excluded from the 
definition of self-employment earnings, unless an 
election to be so taxed was filed. Certain types 
of income and deductions were excluded such as rents, 
interest, dividends, capital gain and losses, net 
operating loss deduction, and casioalty losses. 

In determining the amount of self -employment in- 
come to be taxed, three factors were considered: 
first, the amount of net earnings from self-employment 
must be $-+00 or more; second, the maximum amount of 
self -employment income to be taxed is $4,200; and 
third, the amount of wages received on -^riiich social 
security tax had been withheld by an employer. If 
the social security tax was withheld from wages, 
the amount of such wages was subtracted from the 
maximum amount of $4,200 to determine the limit on 
self-employment income to be taxed. The amount of 
self-employment income subject to tax was the smal- 
ler of (a) the amount of the limit on self-emplojnment 
income to be taxed, or (b) the amount of net earn- 
ings from self-employment. No exemption was allowed 
against the self -employment income which was taxed 
at 3 percent . 

Tax withheld was the income tax withheld at source 
on wages together with the overwithheld social se- 
curity employee tax . The amount of income tax 
withheld by employers was stated in wage bracket 
withholding tables or was determined by applying 



the prescribed 18 percent withholding rate to the 
amount of wages in excess of the withholding exemp- 
tions. The overwithheld social security tax, that 
is, the excess of the maximum tax of $84, occurred 
because the employee received wages from more than 
one employer. 

Payments on 1956 declaration of estimated income 
tax were reported only on Form 1040. Such payments 
were made on account of the 1956 Declaration of 
Estimated Income Tax, Form 1040-ES, and included any 
credit for overpayment of tax on a 1955 income tax 
return, viiich was applied against the estimated tax 
on the declaration. 

Tax due at time of filing was reported on the re- 
turns when the income tax withheld from wages and 
the payments on declaration were insufficient to 
cover the total tax liability for 1956 which in- 
cluded both the income tax after credits and the 
self-employment tax . 

Overpayment of tax occurred where the income tax 
withheld from wages and the pajraients on declaration 
exceeded the combined income tax after credits and 
the self -employment tax, as reported on the return. 
Overpayment of tax gave rise to a refund on Form 
1040A and to a refund or credit on the subsequent 
year's estimated tax, whichever was indicated by 
the taxpayer filing Form 1040. 

Refund of tax is the amount of overpayment on 
Form 1040A and, on Form 1040, is the amount of over- 
payment vtiich the taxpayer requested as a refund. 

Credit on 1957 tax is the amount of tax overpay- 
ment for 1956 on Form 1040, which taxpayers specified 
be credited toward their 1957 estimated income tax. 



BASIC TABLES 
INDIVIDUAL RETURNS, 1956 



Page 



1. Number of retiirns, adjusted gross income, taxable income, and 

income tax, by adjusted gross income classes and classes 
cumulated 20 

2. Sources of income and loss by returns with standard or item- 

ized deductions 21 

3. Sources of income and loss and nonbusiness deductions, by ad- 

justed gross income classes 22 

U. Sources on income and loss, exemptions, taxable income, and 
tax items — all returns, joint returns, and returns of sin- 
gle persons not head of household or surviving spouse, by 
adjusted gross income classes 23 

5. Returns with itemized deductions — adjusted gross income, item- 

ized deductions, exemptions, taxable income, and tax items, 

by adjusted gross income classes 35 

6. Number of returns for selected sources of income and loss by 

size of source 37 

7. Number of returns for specified nonbusiness deductions by size 

of deduction <41 

8. Returns with taxable income — taxable income, income tax, and 

tax credits by taxable income classes for applicable tax 
rates i*2 

9. Taxable returns — adjusted gross income, taxable income, income 

tax, average tax, and effective tax rate, by adjusted gross 
income classes and types of income tax 44 

10. Adjusted gross income, exemptions, taxable income, and income 

tax — all returns, returns with standard deduction, and 
returns with itemized deductions, by adjusted gross income 
classes and by marital status of taxpayer 45 

11. Number of returns by adjusted gross income classes, by total 

number of exemptions, and by marital status of taxpayer.... 51 

12. Capital gains and losses, short- and long-term, and capital 

loss carryover, by adjusted gross income classes 54 

13. Returns with self-employment tax — adjusted gross income and 

self -employment tax, by adjusted gross income classes 56 

14. Returns with self-employment tax — adjusted gross income and 

self-employment tax, by States and Territories 57 

15. Selected sources of income, adjusted gross income, taxable 

income, and income tax, by States and Territories 58 

16. Adjusted gross income and income tax, by adjusted gross income 

classes and by States and Territories ■. . . . 59 



19 



20 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



Table 1 , —NUMBER OF RETURNS, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND CLASSES CUMULATED 



Adjusted gross income classes and classes cumulated 



Returns 


Adjusted gross income 


Taxable 


Income 


Income tax after 
credits 


Number 


Percent 


Amoujit 


Percent 


Amount 


Percent 


Amount 




of total 


(Thousand 


of total 


(Thouaand 


of total 










dollara) 




dotlarm) 




dotlara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


3,775,785 


6.4 


1,242,391 


0.5 










3,026,632 


5.1 


2,419,568 


.9 


197,906 


0.1 


39,381 


0.1 


4,314,995 


7.3 


5,362,761 


2.0 


1,074,803 


.3 


213,334 


.7 


3,857,498 


6.6 


6.751,496 


2.5 


1,749,430 


1.2 


344,842 


1.1 


3,987,142 


6.8 


8,970,939 


3.3 


2,791,512 


2.0 


543,045 


1.7 


4,056,620 


6.9 


11,152,699 


4.2 


3,902,002 


2.8 


769,289 


2.4 


4,106,515 


7.0 


13,341,919 


5.0 


5,030,487 


3.6 


1,009,932 


3.1 


4,174,508 


7.1 


15,663,117 


5.8 


6,493,133 


4.6 


1.302,169 


4.0 


4,125,509 


7.0 


17,524,699 


6.5 


7,510,253 


5.3 


1,511,894 


4.6 


3,921,112 


6.7 


18,615,806 


6.9 


8,326,458 


5.9 


1,674,860 


5.1 


6,234,822 


10.6 


34,124,140 


12.7 


16,339,608 


11.5 


3,284,283 


10.0 


4,371,937 


7.4 


28,257,411 


10.5 


15,093,947 


10.7 


3,044,035 


9.3 


2,798,254 


4.8 


20,892,452 


7.8 


12,164,653 


8.6 


2,475,365 


7.6 


1,811,480 


3.1 


15,315,151 


5.7 


9,488,649 


6.7 


1,950,763 


6.0 


1,123,333 


1.9 


10,619,629 


4.0 


6,913,700 


4.9 


1,435,763 


4.4 


1,921,229 


3.3 


22,570,293 


8.4 


15,701,404 


11.1 


3,369,114 


10.3 


498,101 


.8 


8,542,677 


3.2 


6,449,593 


4.6 


1,520,665 


4.6 


234,928 


.4 


5,219,840 


1.9 


4,101,394 


2.9 


1,058,133 


3.2 


346,396 


.6 


11,644,008 


4.Ji 


9,569,157 


6.8 


3,009,248 


9.2 


89,170 


.2 


5,905,463 


2.2 


4,983,489 


3.5 


2,128,630 


6.5 


14,111 




1,685,994 


.6 


1,388,017 


1.0 


708,831 


2.2 


3,851 




660,532 


.2 


536,349 


.4 


297,130 


.9 


4,046 




1,142,240 


.4 


913,397 


.6 


545,677 


1.7 


597 




398,988 


.1 


319,092 


.2 


202,455 


.6 


272 




559,601 


.2 


443,128 


.3 


288,234 


.9 


58,798,843 


100.0 


268,583,814 


100.0 


141,532,061 


100.0 


32,732,132 


100.0 


398,161 


- 


^859, 546 


- 


- 


- 


- 


- 


59,197,004 


- 


^267,724,268 


- 


141,532,061 


- 


32,732,132 


- 


3,775,785 


6.4 


1,242,391 


0.5 










6,802,417 


11.6 


3,661,959 


1.4 


197,906 


0.1 


39,381 


0.1 


11,117,412 


18.9 


9,024,720 


3.4 


1,272,709 


.9 


252,765 


.8 


14,974,910 


25.5 


15,776,216 


5.9 


3,022,139 


2.1 


597,607 


1.8 


18,962,052 


32.2 


24,747,155 


9.2 


5,813,651 


4.1 


1,145,652 


3.5 


23,018,672 


39.1 


35,899,854 


13.4 


9,715,653 


6.9 


1,914,941 


5.9 


27,125,187 


46.1 


49,241,773 


18.3 


14,796,140 


10.5 


2,924,873 


8.9 


31,299,695 


53.2 


64,904,890 


24.2 


21,289,273 


15.0 


4,227,042 


12.9 


35,425,204 


60.2 


82,429,589 


30.7 


28,799,526 


20.3 


5,738,936 


17.5 


39,346,316 


66.9 


101,045,395 


37.6 


37,125,984 


26.2 


7,413,7% 


22.6 


45,581,138 


77.5 


135,169,535 


50.3 


53,465,592 


37.3 


10,693,079 


32.7 


49,953,075 


85.0 


163,426,946 


60.6 


68,559,539 


43.4 


13,742,114 


42.0 


52,751,329 


89.7 


184,319,398 


68.6 


80,724,192 


57.0 


16,217,479 


49.5 


54,562,809 


92.8 


199,634,549 


74.3 


90,212,841 


63.7 


18,163,247 


55.5 


55,636,142 


94.7 


210,254,178 


78.3 


97,126,541 


68.6 


19,604,015 


59.9 


57,607,371 


98.0 


232,824,471 


86.7 


112,827,945 


79.7 


22,973,129 


70.2 


58,105,472 


98.8 


241,367,148 


89.9 


119,277,538 


84.3 


24.493.794 


74.3 


58,340,400 


99.2 


246,586,988 


91.8 


123,378,932 


87.2 


25,551,927 


78.1 


58,686,796 


99.8 


258,230,996 


%.l 


132,948,089 


93.9 


28,561,175 


67.3 


58,775,966 


99.9 


264,136,459 


98.3 


137,931,578 


97.5 


30,639,805 


93.8 


58,790,077 


99.9 


265,822,453 


99.0 


139,319,595 


98.4 


31,398,636 


95.9 


58,793,928 


99.9 


266,482,985 


99.2 


139,856,444 


98.8 


31,695,766 


96.3 


58,797,974 


99.9 


267,625,225 


99.6 


140.769,341 


99.5 


32,241.443 


93.5 


58,798,571 


99.9 


268,024,213 


99.8 


141,088,933 


99.7 


32,443.898 


99.1 


58,798,843 


100.0 


268,583,814 


100.0 


141,532,061 


100.0 


32,732,132 


100.0 


398,161 


- 


^859, 546 


- 


- 


- 


- 


- 


59,197,004 


- 


'267,724,268 




141,532,061 


- 


32,732,132 


- 


272 




559,601 


0.2 


443,128 


0.3 


288,234 


0.9 


869 




958,589 


.4 


762,220 


.5 


490.689 


1.5 


4,915 




2,100,829 


.8 


1,675,617 


1.2 


1,036.366 


3.2 


8,766 




2,761,361 


1.0 


2,212,466 


1.6 


1.333.496 


4.1 


22,877 




4,447,355 


1.7 


3,600,483 


2.5 


2.042.327 


6.2 


112,047 


0.2 


10,352,818 


3.9 


8,583,972 


6.1 


4.170.957 


12.7 


458,443 


.8 


21,996,826 


8.2 


18,153,129 


12.8 


7,180,205 


21.9 


693,371 


1.2 


27,216,666 


10.1 


22,254,523 


15.7 


8,J38,338 


25.2 


1,191,472 


2.0 


35,759,343 


13.3 


28,704,116 


20.3 


9,759,003 


29.8 


3,112,701 


5.3 


58,329,636 


21.7 


44,405,520 


31.4 


13,128,117 


40.1 


4,236,034 


7.2 


68,949,265 


25.7 


51,319,220 


36.3 


14,563,385 


44.5 


6,047,514 


10.3 


84,264,416 


31.4 


60,807,869 


43.0 


16,514,653 


50.5 


8,845,768 


15.0 


105,156,868 


39.2 


72,972,522 


51.6 


18,990,018 


58.0 


13,217,705 


22.5 


133,414,279 


49.7 


88,066,469 


62.2 


22,034,053 


67.3 


19,452,527 


33.1 


167,538,419 


62.4 


104,406,077 


73.8 


25,318,336 


77.4 


23,373,639 


39.8 


186,154,225 


69.3 


112,732,535 


79.7 


26,993,196 


82.5 


27,499,148 


46.8 


203,678,924 


75.8 


120,242,738 


35.0 


28,505,090 


37.1 


31,673,656 


53.9 


219,342,041 


81.7 


126,735,921 


89.5 


29,807,259 


91.1 


35,780,171 


60.9 


232,683,960 


86.6 


131,816,403 


93.1 


30,817,191 


94.1 


39,836,791 


67.8 


243,836,659 


90.8 


135,718,410 


95.9 


31,586,480 


%.5 


43,823,933 


74.5 


252,807,598 


94.1 


138,509,922 


97.9 


32,134,525 


98.2 


47,681,431 


81.1 


259,559,094 


96.6 


140,259,352 


99.1 


32,479.367 


99.2 


51,996,426 


88.4 


264,921,855 


98.6 


141,334,155 


99.9 


32,692.751 


99.9 


55,023,058 


93.6 


267,341,423 


99.5 


141,532,061 


100.0 


32,732,132 


100.0 


58,798,843 


100.0 


268,583,814 


100.0 


141,532,061 


100.0 


32,732,132 


100.0 


398,161 


- 


^859,546 


- 


- 


- 


- 


- 


59,197,004 


- 


'267,724,268 


- 


141,532,061 


- 


32.732.132 


- 



ADJUSTED GROSS INCOME CLASSES 

Returns with adjusted gross income, taxable and nontaxable: 

Under $600 

$600 under $1 ,000 

$1,000 under $1,500 

$1 , 500 under $2 ,000 

$2 ,000 under $2 , 500 

$2 ,500 under $3,000 

$3 ,000 under $3 , 500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5 ,000 under $6 ,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income, nontaxable 

Grand total 

CUMULATED FROM LOWEST ADJUSTED GROSS INCCME CLASS 

Returns with adjusted gross income, taxable and nontaxable: 

Under $600 

Under $1,000 

Under $1 , 500 

Under $2,000 

Under $2,500 

Under $3,000 

Under $3,500 

Under $4,000 

Under $4,500 

Under $5,000 

Under $6,000 

Under $7,000 

Under $8,000 

Under $9,000 

Under $10,000 

Under $15 .000 

Under $20,000 

Under $25,000 

Under $50,000 

Under $100,000 

Under $150,000 

Under $200,000 

Under $500,000 

Under $1,000,000 

All returns 

Returns with no adjusted gross income, nontaxable 

Total returns 

CUMULATED FRCM HIGHEST ADJUSTED GROSS INCOME CLASS 
Returns with adjusted gross income, taxable and nontaxable: 

$1 ,000,000 or more . . * 

$500,000 or more 

$200,000 or more , 

$150,000 or more , 

$100,000 or more , 

$50,000 or more 

$25,000 or more , 

$20 ,000 or more 

$15,000 or more 

$10 ,000 or more , 

$9,000 or more , 

$8,000 or more , 

$7,000 or more , 

$6,000 or more , 

$5,000 or more , 

$4,500 or more , 

$4,000 or more , 

$3 , 500 or more 

$3,000 or more , 

$2 , 500 or more , 

$2 ,000 or more , 

$1 , 500 or more , 

$1,000 or more , 

$600 or more , 

All returns 

Returns with no adjusted gross income, nontaxable , 

Total returns 



See text for "Description of Sample and Limitations of Eteta" and 

^Less than 0.05 percent. 

^Adjusted gross deficit. 

^Adjusted gross income less adjusted gross deficit. 



'Explanation of Classifications and Terms.' 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



21 



Table 2.— SOURCES OF INCOME AND LOSS BY RETURNS WITH STANDARD OR ITEMIZED DEDUCTIONS 



All returns 


{taxable and 


Retu 




Returns with itemized 












deduct 


ions 






Showing ad^ 


usted gross 


Showing no adjusted gross 






Nuinber of 


Amount 


inc 


ome 


income 


Niimher of 


Amount 










returns 






Amount 




Amount 


returns 






(Thousand 


returns 


(Thousand 




(Thousand 




(Thousand 




dollars} 




dollars) 




dollars) 




dollars) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


51,912,814 


215,617,981 


35,534,791 


122,088,226 


83,425 


135,775 


16,289,598 


93,393,980 


3,924,583 


8,605,656 


1,818,101 


1,576,168 


28,113 


39,079 


2,078,369 


6,990,409 


6,715,135 


2,872,013 


3,500,299 


1,159,095 


50,973 


25,4*7 


3,163,863 


1,687,471 


7,381,270 


23,661,890 


5,157,513 


13,224,279 


16,361 


31,986 


2,207,396 


10,405,625 


1,591,397 


2,377,244 


811,912 


734,862 


327,225 


885,605 


452,260 


756,777 


1,550,819 


9,392,978 


846,611 


3,631,681 


11,131 


24,413 


693,077 


5,736,884 


244,719 


540,653 


89,927 


88,547 


37,821 


207,389 


116,971 


244,717 


3,148,460 


4,991,131 


1,671,687 


1,484,435 


71,059 


116,449 


1,405,714 


3,390,247 


783,596 


438,465 


311,316 


158,521 


27,371 


17,056 


444,909 


262,888 


98,875 


72,560 


53,829 


31,255 


(') 


(M 


43,909 


40,599 


206,108 


311, 521 


89,776 


67,995 


25,298 


148,910 


91,034 


94,616 


613,747 


657,308 


325,484 


307,711 


2,458 


1,713 


285,805 


347,884 


209,212 


284,477 


125,810 


165,663 


(M 


(M 


83,402 


118,814 


4,090,501 


3,920,454 


2,131,539 


1,687,317 


54,997 


60,488 


1,903,965 


2,172,649 


1,319,253 


576, 341 


573,831 


197,017 


28,451 


36,209 


716,971 


343,115 


375,008 


625,377 


165,525 


207,483 


4,006 


7,639 


205,477 


410,255 


28,102 


46,806 


10,043 


8,060 


(') 


(') 


16,276 


14,968 


( = ) 


1,313,473 


(') 


556,225 


(') 


15,706 


('} 


741,542 


59,197,004 


^67,724,268 


40,340,280 


144,864,536 


398,161 


'859,546 


18,458,563 


123,719,278 



Sources: 

Salaries and wages (after excludable sick pay) . 

Dividends (after exclusions) 

Interest received 



Business or profession: 

Net profit 

Net loss 



Partnership: 
Net profit. 
Net loss . . . 



Sales of capital assets: 

Net gain 

Net loss 



Sales of property other than capital assets: 

Net gain 

Net loss 



Annuities hwI pensions: 
Life expectancy method. 
3- year method 



Rents and royalties: 

Net income 

Net loss 



Estates and trusts: 

Income 

Loss 



Other sources 

Adjusted gross income or deficit. 



See text for "Description of Sample and Limitations of Data" and 
^Saa^ile variability is too large to warrant showing separately. 
^Not available. 

_^idJuEted gross income less adjusted gross deficit. 
*Ad Justed gross deficit. 



"Explanation of Classifications and Terms." 

However, the grand total includes data deleted for this reason. 



22 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



01 tfi 



S ■?? 



i; 



n a t 



01 S o 5 • 
tM *J x: g :;; 

3ps^ 



?•? 



^ IS- 



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1 ! 

fli 



0) t^ 3 " 






■!•; 






d lU u ■• 
iH tip X ( 



s f;3 



<fl fNJ to lA C 
iTi in f^ <M to 
<0 ^ ^ vf U^ 



vO ^0 ^ ^D m 



sss; 



;3 ::}sas 



O* if ffi <^ ^0 



CD lA O^ O 0^ 
O' A) CO %J P- 
•O C~- ^0 C^ AJ 



CM r- CT- OJ 
u-i "D 00 AJ 
f^ O O O^ 



f^iOiAAJCO -J'Or-llAr 

m>CpvO^ r-i O \r\ C~ f 



O O -vt AJ 
■A O^ to Al 
iH AJ AJ 0\ 



r^ -f to (^ 'O 
o >t -3 o o 

-t ry rH f»i rj 



CO Aj tt> c^ r- 

IM to O* >0 -J 
O Al AJ lA « 



to lA tO \0 
t*. CO *o in 

AJ lA tn tn 



o> o t> •-* c 
W 'J- Aj ^r 



iH o 00 r\ *0 

AJ -sT m -^ "A 
C> ^ tA 



a o ^ -t^o 

r^ >A a- vO vO 



■\ Al -J 

■* \0 o 

o c- 



r^ O r-t tfS t*> 
AJ l> f^ Al rH 
C^ CTi lA P* CM 



alA fn \0 >J 
tn o m CM 
n >0 n iri At 



rH ^ (J. r 
iD to >I C 
-i -^ -} c 



-J- -* r- > ^0 


t^ [^ 0\ CD 


c^ Aj t^ o C-- 


















rH rH iH og f^ 


C^ 00 Al "A 


0» O (^ -O CM 



a> -^ -J- to o 

rH -1 iTl r^ C 

O f^ 0> O u 

AJ iH O -J- U 



n CT' f^ to 
0> O^ vO \0 

C-- --J- r- ^ 



(^ lA lO C~- -1 

^o r- CM o^ lA 
o --. J -H o\ 



O^ -O -i) AJ O^ 



C-- o m iH >t 
\D \o o^ r- r-l 



^ a^ -nJ r 

CO to >-^ t 
(*^ r^ u-1 c 



o \0 o \0 to 

r- o lA (j> CT* 
lA lA to -f y3 



to Q ^ o o 

lA >B \0 ^ ■-* 
0> .-I (j> -4- -J 
>D O O --I CD 



> C*- Al _ 
) >A to CM 



s s 



lA to c r- 



\D -^ a^ C^ r~t 

lA lA ^r 4) ^ 

O -.t --I t^ o 



-4 -J (jv in ov 

(T. CD -J- C^ CM 
•£> ~i <T> 1> O 



1 cr o CM 

- -4 O 00 

< \o r\j t-i 



■A a. 0> O rH 

\o \D r^ ^ c^ 
a to to ot 'O 



"1 CM O^ lA r- 
■I (^ ^ n ^D 

^ CM ^ Ov c- 



aS3? 



[^ <j> C^ P^ o^ 



CO O %!■ *D A] 



Al O rH iH 
"^ f^ C-- C^ 
-4 -J- *0 vO 



f >t AJ C^ AJ 
}■ \0 O CM i-l 
S CO -4 CM i-l 



f>0 CM r^ Oi 
r-* CO CD CM 
3 > ^ n t-- 



C^ C^ lA r^ lA 



SCO CM -4^ r- 
t^ t^ f^ *o 
O^ to '^ CVJ >-l 



CO CO ^ r-l 

o^ -4 r- tn 
c- 00 Aj a- 



•■O r-y -4 \0 t> 

fH r-^ 00 CM CO 
O -4 CM C- lA 



r o t^ lA 

t rH 0^ CM 
5 .-1 to (^ 



■^ to -D P- 
3 f^ AIO 

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O to O to sf 
(Ti *0 P- CT> -H 

tn [^ -a CM <j' 



ri \D lA \0 
O* lA P- J 
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lO \D C^ \0 (J> 



t -^ O O (T' 
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^7 

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a.-<cMiACM Ajcoryco r^c^Ajoia. ^u-iAir-n 

g^CO'O' 'H[^^0 .-"lAQOSt Op-/lA»Ar-l 

OOOOiAiO AJOiAp- ^J-OiOfV «CT>r^fMCi 

aCT>OCT>^ t>(Mi— IrH — ii-^r*.inivi niiry—ji— i.n 

^O0qAI0p -JlAf^f^ 

f-i r^ -4 vO (7> GO 00 



-. .'^ C-- lO 00 

1-^ P- lA t*- CM 
O OD tA CM t^ 



S o -^ > >t 



:^ p- o >* to 



t^ (T> 



>A \0 ><0 lA 



Jt^tACO Alrotnoi -.JCM^OOCM 

rH rt -^ lA Al -H rH 



CM f^ O (I> CM 
0» CO O (^ ^ 



p- ^ ^ J 
'J O P- <A 



iH O CM 00 -O 
-4 lA CJ» CO vD 
>D O CM lA O 



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3 -4 r-i 



s^ii 



;,» >t 00 f 

rf. a> -3 c 



lA r^ vO -4 

rr\ (J, \0 ^ 
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AJ<0-4-4 tOO^f^ii 

f-i f-^ •^^ '^ ^ AliAf— *\ 

r^CCDOOO (^vOOC 



r- (M r-l lA c^ 
•D »0 to CM CM 
u-i CM ■-< >r CM 



;a9 



-4 -4 CD •- 



J O S CO 



CM > c^ *o -o 



(*^ rH >j r^ iT\ 

lA -O 0> CT- O 



to [> o c^ •£) 



P- -4 C^ M 
rH >-H lA -, 
CM 00 O t- 



3(^ Q C 
c- o e 



^ .-• t^ CM O 

■J o -o c^ --< 

^ -4 CM CO A) 



^ -4 P* "O 

■1 --1 (^ CM 



CJ^ fTJ -4 o c^ 



,H Ai xD vO 
C^ C^ CO rH 

lO <0 C~- 'O 



O lA AJ AI -4 
CT» O lA AJ -d' 
CO P^ CT" O^ lA 



O O-CO -4 f^ 

lA »A AJ O^ lA 
\0 \D iH (M lA 



S AJ P- f 



O O -4 > 

lA to P- > 
O CM u-> r- 



f^ rH P- [^ 
lA lO lA I-" 

cn ^ O O 



rH to '-' *0 CT» 

o ^ >o C^ rT\ 
f-i lA r- ^ o\ 


c^ \o u^ m 


ssIiS 


(J- 4A CM 0- vB 


AJ Cr CM rH o 
-4 ■-< ^ lA c^ 
Al -4 t^ tXT" 


AJ lA O CO 


o CM c;* -4 lA 

lA lA CM 3 0> 


S %D ^ ^ lA 



A) c 'O CO c^ 

P- CO CJ> (^ -4 
■^ O -I tjv v6 





SSH 




P- r-1 fM r3 O 





O CO ^ ■£) ^ 



So 

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&£ 

^ s 



O n rH \D 

(M A] AJ CM 
>£> O "O CO 



0\ rH CO »0 O 
CM O CM CT\ r- 
A) ^ 0» cn r^ 



■< ^O [> AJ 
iA CM 



*A vO -4- P- P- 
t^ AJ r-1 lA to 

r- o m to c^ 



lA to :4 (^ 

O Al O ri 
-4 to 00 *o 



.-I 00 -4 -O C 
CM O* c^ -4 t 
O^ -vf AJ r^ 




i^ ti t, U U 

0) oj oj o) a> 

"O FQ TS 'O "O 



o o o o o 

O lA O lA O 
AJri^-jiA .-".-(rycMiA 



U t, h t, 

01 <1) OJ 01 Fh 
■O T3 -O -O O 

§§§§o 



*fH»4fy1»^fi 



u o 

d3 n 

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a o 

♦J fc. 

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o 

c -o 

0) 

T3 +J 



» t. t. Ch 

01 O) OJ 

^ -D -O T3 

5§§§ 



f^ -4 in r- 



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■A O lA O O 

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■vi- m t o t o t o 

I. (. (. L. ti 



S3 

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Is 

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CM f^ St lA r^ r-l Al 



o o o 

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ti L. k h 



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2 !2 *-• ° r- 

■«9- 49 -W- ■«©■ « 



- J3 M I 

09 O I 

O Fh bO I 

> tJ 1 

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O) -^ < 

0) 1-1 10 I 

♦J 0._3 J 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



23 



in \0 C^ 03 0> 



(M oy fNj rvj CM 



§ i J 

Hi 



O m 



?•; 



1 = 



>j in >o ■^ 
m a* -o f^ 



cvj O '^ 



CM m oo o -* 

Sr- to >f f^ 
m o r-. m 



-1 to t> f- f 
^ -.1 c^ rt e 

□ -J O -H C 



(^ \0 >j' n -i) >o TO 



>H C- Ov O 

r- (^ iH >r 



0> O >f TO TO 

m ^ f\j t^ iD 

TO O* TO 0> C" 



-J -4- t- CT- C 

riTO m t 



O CM iH >0 m 
r~ i-t <-( ■o t^ 

r-1 iH -vf ^0 .-< 



O TO in (^ 



C^ CM i~^ O O^ 
CM r-l -^ ^ TO 
-J -1 -i f^ CM 



^ TO « (O 
"1 TO t^ TO 



O TO ^ O CM 
f^ D- >r in -O 
>r rH C- f^ in 



J o o : 



to \D •-I -^ r 
m O (^ c^ c 
ijs \o o r- "- 



sO TO O O CM 



H (M CM (M 











C^ -^ CM TO ^ 








%0 y? >J- CM CM 


CM rH rv 



-^r t> C^ CM TO TO 

c^ t^ <N [^ ^ u 



•O TO IN -^ U 



?? 



r\ >t ^ (^ 

(^ <M CM (M 



O vO O O o> 



CT* O* CM O^ 
CT> f^ TO CM 

^ in ir\ O 



^ O ^ TO C- 

J C-- -o ^ r« 
■1 vO TO 0» m 



TO >f •£) vO 0> 



IN O m -J O 
TO ^• TO •£) o> 



\ CM >J >iJ c^ 

J in o \0 C-- 
^ nj ->i m m 



is: 



[> >o O- \0 -B 



t; ^ • 



r-t C~ <ri (T- 
^ f (^ CM 
TO O P- 0> 

^ ^O (^ TO 



rv o r- CT> TO 

m C' CM c^ m 
to t- r- •£! CT- 



(J- TO >J iH (^ 

m ^ r^ nI en 
m in en en en 



TO O 



(J. ^ m en TO 
r^ r- (J. o (?■ 



en o^ o^ (^ o 
TO t- TO m (n 

-O O -H •-< TO 



O^ t^ CM >0 TO 

\p m (M ffi CM 

O TO >£i •£! C-- 



TO "^ vO -J TO 

g--* CM -J O 
m nj o> --t 



<M C- •£) O* -sT 



O -J en TO Q 
TO -^ m o O 

■*; -3- m -^ m 






- in ^ -J' 
rj ^ m 



<N t- TO 0» fl 
nO \0 -J ^ fi 



en .£1 ^ r- -D 



f C! "^ ^ 

- O fM <N 
) CM -O •< 



ii in TO 



-j CM -* m (M 



O m 



-1 m >» o 
t^ o^ -i to 



I? 
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cr TO >o en c 

CM * O CM c 

sO cn w ^ c 



O TO -i) -H en 

r-* M -J O O 

r-i <M -3 m >!■ 



>J o 

o o 



^ -P O 
\ O vO 



en ff- ff> \0 »o 

31-j f- en CM 
O »-t ^ m 



IN^i-lr-t^ rH-^int 






•fl TO Q r 
-^ vO O O 



?? 



SSS2 

TO O- ^ CM 



sss:}! 



i-t t- -J m -£ 
en TO \D *^ en 
en ^^ ^ Q* O 



CT. in in lO CM 
r- m >j o :i 
>j o en *n o 



3 m in o \0 

3 ->J t^ -4 vD 

\ CM "I vO cn 



C^ vl CM r 
O P- m M 



\0 TO >n CT" tn 
r^ c M -«r »o 



m St (> (M r- 

\0 CM sj C-- (M 

-c * ^o <n o 



O m <M (> TO 
•^ CM t-- ■-* (^ 

CM ^ ni -^ o 



Ug:5 



t^ in o O^ C- 

tO r-i ^ C^ •t 

O TO -J vO ^ 



tn m -.J c^ c- u 
>!■ ty> r- TO en <■ 
t^ ic en c^ -£> r~ 



\0 >» (M >» CM 



a XI 



(M TO p] en 
^ <y. r- <n 



m TO '^ 0^ W 
p^ en TO TO O 
o> •-< o* O >t 



•X) •£) TO r- 1 P- 

TO O' •£) O en 
m m in rsi ->J 



C^ CM rH en -J 

CM -O -sT CM 



iO C- CM TO O 



S^ 



o a> CM > 
-o oo c 

(M CM '^ tf 



lA m en in TO 
lO *n sj (M *n 
TO .H -^ «o m 

nj en fn en en 



3 CM C-- en Q 

H r-l lO r- 

' i-t %o S c 



(M O CM O P- 



t> m 00 OS --T C' 



a L. ^ 



38? 



3 o^ en r-l 
3 in ^ CM 

H (M O vO 



iX) 0> ^ CT- u 



in <j* lO C^ 
en m en TO 

iH <M (M CM 



< -J CM a- r 

H J Ov C3 O 
H e'\ f- TO r 



TO P- -J -O C 

rH o* cn ■* « 
ov >j (N fn 



m a» <M en TO 
C- vO CM <J» o 
P- vO <T. s| iH 



p- m TO CM en r . 
TO p- >t en vo vo 

TO \0 sj nj rH 



c-*» U U U U u u u u u u u 



_ _ _ Oi OJ 

•o -o TJ T) -a 

§§§§§ 



aiiOr-i.-tCM (Menen-j-.j m-^p-opo* 



in -c [^ TO t> 



Oj OJ <U OJ 1> 
•O "D "O TI -C 

§§§§§ 



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in vO p- TO I7> 



c o 



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'O "O "O "O 'O 

888§8§ 



« > » > <» « ■« > 



<M CM CM CM IN 



|8°.^ 






24 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 






§ 3. 

a g ■ 



CNi o* »n CT» u 



so -^ -J^ (> ^ 



• -4 n^ -^ ^ 
^ -J IN ^ (^ 
r to >A ^ O 



-rf CT- --r ■^ -• 
-J iH (H rS r 



c* ^ O* T*^ \D 



(N^OCT'O 00>ju-i\00 



iM O ro op « 
» >r o o vo 
t* <^ w^ ry »o 



- O CT- r 









„ ■8? 
§ 3 ■! 

lei 






3 -£) o to -.r 
f ^ to o^ m 

3 >£ rH to O 



CO to r- » C-- 

<?■>£> \0 O rH 

vD n -* r- (J. 



to vO u-1 O <N 
^ O CO '^^ M 
ai CM rH 1-1 1-1 



O >J ^ o^ o 



u~i CI O ■O <A iTi 



Oi -I oj O 
[^ (M O i-l 
if\ to riJ CT» 



r\i (^ -sj <^ O 

O CM <-H \D O 
(M 0» CO <n m 



r> (y> ^£l en o 



^£l D- O to O W 






§ ■ 



to O O r- ry 

r\J rH r- ;^ O 
fvj to ■-< O C^ 



CO f\l c- -c o 
ry CO r- c>) CO 

o OJ >I f\i £?> 



O >* rH 

in \D -.1 

O <> •£) 



r\j -J^ oj -J tvi 



-9 -^ 



in «o in 

O >-t r-t 

CO ul O 


103 
600 
-115 
762 
922 


S r^ § ^ o 
o t^ o* *0 m 


tM c- O C- m 


fM ■>* CO 


CO (M \0 t>- 'Ti 


•^1X3 -it <r\ r^ 


D- iH iH iH 



<M C^ r^ iH 
-4 CM 0« O 

c^ t> r~ m 



O f^ rH CO CT- 

->j c^ m ■^ c^ 
CO iD t^ nj (^ 



n in .H >A NT 

>r (H m ro m 
O^ fM i£) O a- 

\0 »n oj \0 CM 



o (^ >-( u-i ^^ 

CO r- f^ (M rH 



1 CT» n \0 -J- 



--t CM fH r- <M 

nj O' (^ >t >t 

O CM C> \D CM 



CO CO CM -J- -J 



-.r -J iD m 

CD ^0 lA to 
O 0> O CO 



■9 *^ 



^ CT- r- O >£J 

CO rH (^ >r »n 

CO CM O^ -J- O 



SS3f 



C- m rH to to 

\0 c^ t^ c^ o^ 

^i) C^ rH m --r 



§ 11 
lei 



1 O O O CM 

^ iD CM t^ 0> 
^ --i- CO CM u*> 



■» O CM 
3 -^ O 



U-> O CM O^ to 

t^ r^ m rH CO 
t^ O m to C-- 



CO [>■(?■ >I -sj 

CM t^ ^o CM nj 



to c-> -J- 
CM O O 
ro CD nj 



c- m f^ o -st 



J3 *^ 



<Ji to (^ CM U 
vD O CO O C- 
lA n CJ> O r 



ro *o *^ CT* ^O 

>£» \D ^ -.J CO 
iH n O CM rH 



OJ C^ CO .O CM 



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29 



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$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 


$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 































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500 under $3 
000 under $3 
500 under $4 
000 under $4 
500 under $5 


000 under $6 
000 under $7 
000 under $8 
000 under $9 
000 under $1C 


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500 under $3, 
000 under $3, 
500 under $4, 
000 under $4, 
500 under $5, 


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33 



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34 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 

















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35 



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37 



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en m CM en CD 
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r- o -vf c- oi 
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mocnoNcn moNp-c-to 

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a>.Hoot--cn v~- >-* r-i 



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38 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



3;a' 



sis 



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rH ^ J 

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6,138 
261,228 
93,201 
35,922 
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828 

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39 






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40 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



siS 



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INDIVIDUAL INCOME TAX RETURNS FOR 1956 



41 



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S-^ AJ O P^ 
c^ o ^ o^ 

"A (^ C- r^ >* 



•♦ 3 «» 



i C~ to 'O 
O rH ^ 
<^ r-l * 



S58! 



■N,-) CO CM O 
^AJ m <A C^ 



AJ r^ »A CD CO 
■^ -J- lA CM 



1 CM ^ CT> 



CO O -^ 00 fM 



►§i 



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<M 03 r- (^ 
P- C^ sO 00 
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r- so o» t-H 

in CM iH 



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LI, 593 
27,065 
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>3,049 
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i8,834 
9,282 
4,109 
5,622 
1,433 


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42 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



Table 8.— RETURNS WITH TAXABLE INCOME— TAXABLE INCOME, INCOME TAX, AND TAX CREDITS, BV TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES 









PAB 


T I.— JOINT 


RETURNS AND RETURNS OF SURVIVING SPOUSE 
















Taxable Incctne classes 


Number of 
returns 

aith 
taxable 

income 


Taxable 
income 

dolUra) 


Returns with normal tax and surtax 




Returns 


with alternative tax 








Number of 
returns 


Taxable 
income 

dollmra) 


Normal tax 

and surtax 

before 

credits 

dollara) 


Total 

tax 

credits 

(Thoumand 
dollar,} 


Normal tax 

and surtax 

after 

credits 

(Thouaand 

doltara) 


Number 
. of 
returns 


Taxable 
income 

dallaia) 


Alternative 

tax before 

credits 

(Thouaand 
dollara) 


Total 

tax 

credits 

(Thouaand 
dotlara) 


Alternative 
tax after 
credits 

(Thouaand 
dollara) 






Taxable returns: 

Not over $4,000 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


1 12) 




1 


21,122,253 

6,303,695 

1,021,580 

348,714 

182,936 

110,674 
72,371 
51,832 
35,032 
27,570 

20,552 
28,556 
24,279 
13,155 
7,615 
4,681 

4,&42 

2,539 

1,455 

973 

694 

1,453 

462 

633 


39,724,199 
34,127,127 
9,758,413 
4,802,970 
3,261,162 

2,420,693 
1,871,961 
1,552,231 
1,186,242 
1,043,771 

861,351 
1,357,875 
1,339,133 
912,500 
621,020 
437,054 

507,347 
334,144 
217,353 
164,9U 

131,369 

347,061 
158,472 
521,215 


21,122,253 

6,303,695 

1,021,580 

348,714 

182,936 

U0,674 
72,371 
51,882 
35,032 
20,124 

13,096 
15,250 
12,191 
5,354 
2,825 
1,624 

1,383 
738 
353 
208 

131 

264 

76 

69 


39,724,199 
34,127,127 
9,753,413 
4,802,970 
3,261,162 

2,420,698 
1,871,961 
1,552,281 
1,186,242 
760,343 

548,721 
723,621 
695,143 
370,807 
230,354 
151,053 

151, 5U 
95,648 
52,614 
35,112 

24,692 
62,453 
25,667 
46,151 


7,940,129 
7,001,0U 
2,128,686 
1,134,394 
831,726 

663,317 
550,371 
489,503 
397,390 
269,089 

204,001 
286,692 
299,921 
173,064 
U4,303 
78,981 

83,944 
56,154 
32,292 
22,423 

16,303 
43,815 
19,593 
37,956 


29,445 
25,619 
20,643 
16,213 
13,292 

10,737 

10,498 

9,218 

7,269 

5,031 

3,496 
5,450 
4,596 
3,404 
2,266 
1,729 

2,253 

1,540 

1,028 

7U 

525 
1,337 

572 
1,618 


7,910,634 
6,975,392 
2,108,043 
1,118,181 
818,434 

652,580 
539,873 
430,290 
390,121 
264,008 

200,505 
281,242 
295,325 
169,660 
112,037 
77,252 

81,691 
54,614 
31,264 
21,712 

15,773 
42,473 
19,026 
36,333 


7,446 

7,456 
U,306 
12,088 

7,301 
4,790 
3,057 

3,254 

1,851 

1,102 

765 

563 

1,194 

336 

569 


233,428 

312,630 
6X,254 
693,985 
541,693 
390,666 
286,001 

355,836 
238,496 
164,739 
129,302 

106,677 
284,608 
132,305 
475,054 


100,548 

116,062 
249,075 
293,355 
244,120 
185,239 
141,794 

183,938 

127,778 

90,659 

73,334 

61,200 
163,113 

78,605 
284,672 


2,396 

3,494 
6,152 
7,340 
6,172 
5,097 
3,807 

4,862 
3,705 
2,519 
2,096 

1,768 
4,856 
2,039 
6,194 


98,152 

112,568 
242,923 
236,015 
237,948 
130,142 
137,987 

179,076 
124,073 
83, UO 
71,238 

59,432 
163,257 

76,566 
278,478 


1 


2 
3 
4 

5 

6 
7 
8 
9 
10 

U 
12 
13 
14 
15 
16 

17 
18 
19 
20 

21 
22 
23 
24 


Over $4,000 not over $3,000 

Over $8,000 not over $12,000 

Over $12,000 not over $16,000 

Over $16,000 not over $20,000 

Over $20,000 not over $24,000 

Over $24,000 not over $28,000 

Over $28,000 not over $32,000 

Over $32,000 not over $36,000 

Over $36,000 not over $40,000 

Over $40,000 not over $44,000 

Over $44,000 not over $52,000 

Over $52,000 not over $64,000 

Over $64,000 not over $76,000 

Over $76,000 not over $88,000 

Over $38,000 not over $100,000 

Over $100,000 not over $120,000... 
Over $120,000 not over $140,000... 
Over $140,000 not over $160,000... 
Over $160,000 not over $180,000... 

Over $180,000 not over $200,000 

Over $200,000 not over $300,000... 
Over $300,000 not over $400,000... 
Over $400,000 


2 

3 

4 
5 

6 
7 
8 
9 
10 

U 
12 
13 
U 
15 
16 

17 
18 
19 
20 

21 
22 

23 
24 




Total taxable returns 

Nontaxable returns: 


25 


29,388,456 


107,709,632 


29,322,828 


102,673,943 


22,375,068 


178,540 


22,696,523 


65,623 


5,030,684 


2,398,492 


62,497 


2,335,995 


25 




37,165 

' (M 


59,051 


87,165 


59,051 


11,823 


11,823 


j ; 


- 


- 


- 


- 


- 


26 

27 
28 
29 
30 
31 


27 
28 
29 
30 


Over $4,000 not over $8,000 

Over $3,000 not over $12,000 

Over $12,000 not over $16,000 

Over $16,000 not over $20,000 




Total nontaxable returns.... 


32 


87,244 


59,844 


87,244 


59,844 


12,004 


12,004 


- 


- 


- 


- 


- 


- 


32 




29,475,700 


107,769,476 


29,410,072 


102,738,792 


22,337,072 


190,544 


22,696,528 


65,628 


5,030,684 


2,398,492 


62,497 


2,335,995 


33 







PART II.— SEPARATE RETURNS OF HUSBANDS AND WIVES AND OF SINGLE PERSONS NOT HEAD OF HOUSEHOLD CF SURVIVING SPOUSE 





Taxable income classes 


Number of 
returns 

with 
taxable 


Taxable 
income 




Returns with 


normal tax 


and surtax 


Returns with alternative tax 






Number of 
returns 


Taxable 
income 


Normal tax 

and surtax 

before 

credits 


Total 

tax 

credits 


Normal tax 

and surtax 

after 

credits 


Number 
of 


Taxable 
income 


Alternative 

tax before 

credits 


Total 

tax 

credits 


Alternative 

tax after 

credits 








income 


(Thouaand 






(Thouaand 


(Thouaand 


(Thouaand 




(Thouaand 


(Thouaand 


(Thouaand 


(Thouaand 










dollara) 




dollara) 


dollara) 


dollara) 


dollara) 




dollara) 


dollara) 


dollar, } 


dollara! 






Taxable returns: 


(1) 


(2) 


(3) 


(4) 


(5) 


(5) 


(7) 


(8) 


(9) 


(10) 


(U) 


(12) 
































1 




10,187,514 

4,520,141 

833,958 

171,039 

59,150 


9,103,403 
12,939,375 
3,944,940 
1,163,512 
612,891 


10,187,514 

4,620,141 

833,958 

171,039 

69,150 


9,103,408 

12,939,375 

3,944,940 

1,163,512 

612,891 


1,818,958 

2,655,885 

855,027 

272,604 

154,941 


17,890 

18,296 

11,819 

7,046 

6,932 


1,801,058 

2,637,590 

343,208 

255,553 

U3,009 


- 


- 


- 


- 


- 


1 
2 
3 
4 
5 


2 
3 

4 

5 


Over $2,000 not over $4,000 

Over $4,000 not over $6,000 

Over $6,000 not over $8,000 

Over $3,000 not over »10,000 


6 

7 

8 

9 

10 


Over $10,000 not over $12,000 

Over $12,000 not over 414,000 

Over $14,000 not over $16,000 

Over $16,000 not over $18,000 

Over $18,000 not over $20,000 


32,355 
21,672 
15,092 
12,392 
8,445 


358,757 
281,063 
225,314 
210,822 
160,293 


32,355 
21,572 
15,092 
12,392 
7,276 


358,757 
281,063 
225,8U 
aO,822 
138,055 


97,673 
82,263 
70,605 
70,259 
43,595 


5,063 
4,165 
3,578 
3,575 
1,943 


92,610 
78,098 
65,927 
66,583 
46,752 


1,170 


22,238 


7,812 


531 


7,281 


6 
7 
8 
9 

10 


U 
12 
13 
14 
15 
16 


Over $20,000 not over $22,000 

Over $22,000 not over $26,000 

Over $26,000 not over $32,000 

Over $32,000 not over $38,000 

Over $38,000 not over $44,000 

Over $44,000 not over $50,000 


6,314 
8,526 
8,239 
4,800 
3,621 
2,233 


132,277 
204,154 
237,072 
166,233 
147,343 
104,473 


4,995 
5,719 
4,822 
2,785 
1,570 
943 


104,549 
135,291 
139,108 
96,623 
64,080 
44,066 


38,718 
53,868 
59,899 
44,855 
31,404 
22,794 


1,588 
2,108 
2,539 
1,572 
1,048 
884 


37,130 
51,750 
57,350 
43,193 
30,356 
21,910 


1,319 
2,307 
3,417 
2,015 
2,051 
1,290 


27,728 
67,863 
97,964 
59,605 
83,253 
50,407 


10,248 
25,636 
41, Ul 
31,201 
39,399 
29,740 


733 
1,600 
2,048 
1,615 
1,737 
1,249 


9,515 
25,036 
39,063 
29,536 
37,662 
28,491 


11 

12 
13 
L4 
15 
16 


17 
18 
19 
20 


Over $50,000 not over $60,000 

Over $60,000 not over $70,000 

Over $70,000 not over $80,000 

Over $30,000 not over $90,000 


2,233 

1,381 

981 

700 


la, 377 
89,215 
72,822 
59,117 


897 
557 
324 
242 


48,781 
35,897 
24,018 
20,372 


26,901 
20,644 
14,689 
12,961 


1,018 
829 
639 
527 


25,833 
19,815 
U,050 
12,434 


1,336 
824 
657 
453 


73,096 
53,318 

48,804 
33,745 


37,343 
28,696 
27,596 
22,710 


1,530 
1,208 

1,172 
905 


36,213 
27,488 
26,424 
21,805 


17 
13 
19 
20 


21 
22 
23 
?4 


Over $90,000 not over $100,000 

Over $100,000 not over $150,000... 
Over $150,000 not over $200,000... 


430 

1,018 

323 

603 


40,676 
121,319 

55,369 
353,226 


153 
290 
84 

154 


14,992 

34,981 

14,497 

100,488 


9,875 
24,720 
11,023 
85,944 


430 
1,002 

528 
4,090 


9,446 
23,718 
10,495 
81,854 


272 
723 
239 
449 


25,684 

86,338 

40,372 

252,738 


15,248 
53,430 
26,543 

172,775 


525 
2,171 
1,165 
5,593 


U,723 

51,259 

25,378 

167,132 


21 
22 
23 




Total taxable returns 

Nontaxable returns: 




25 


16,013,661 


30,905,048 


15,994,629 


29,857,385 


6,585,222 


99,315 


6,485,907 


19,032 


1,048,653 


570,933 


23,382 


547,106 


25 






























26 




137,890 


73,359 


137,390 

(') 


73,359 

(') 


14,667 

(M 


1A,567 
(') 


j : 
( : 


- 


- 


- 


- 


- 




27 
28 
29 

30 
11 


Over $2,000 not over $4,000 

Over $4,000 not over $6,000 

Over $6,000 not over $8,000 

Over $8,000 not over $10,000 

Over $10,000 


27 
28 
29 
30 




Total nontaxable returns.... 




32 


137,891 


73,361 


137,891 


73,361 


14,667 


U,567 


- 


- 


- 


- 


- 


- 


32 


n 


16,151,552 


30,979,409 


16,132,520 


29,930,746 


6,599,889 


113,982 


6,435,907 


19,032 


1,048,663 


570,938 


23,882 


547,106 











Footnotes at end of table. See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms." 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



43 



Table 8.— RETURNS WITH TAXABLE INCOME —TAXABLE INCOME, INCCME TAX, AND TAX CREDITS, BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES— Continued 



PART III RETURNS OF HEiBS OF HOUSEHOLD 





Taxable inccBue classes 


Number of 
iretums 
with 
taxable 

income 


Taxable 
incotoe 

doltaraj 


Returns with normal tax and surtax 




Returns 


with alternative tax 








Number of 
returns 


Taxable 
income 

(Thousand 
dotloft) 


Normal tax 

and surtax 

before 

credits 

dollars) 


Total 

tax 

credits 

(Thcuaand 
dollar,) 


Normai tax 

and surtax 

after 

credits 

dollar!) 


Number 

of 
returns 


Taxable 
incaae 

(Thouaand 
dollar!) 


Alternative 

tax before 

credits 

(Thouaand 
doltara) 


Total 

tax 
credits 
{Thousand 
dollars) 


Alternative 

tax after 

credits 

(Thousand 

dollars) 






Taxable returns: 


1) 


U) 


(3) 


l4) 


v5) 


(6) 


(7) 


(8) 


(9) 


10) 


ill) 


12) 






299,128 
390,024 
107,566 
23,448 
10,868 

5,733 
3,903 
3,537 
2,297 
1,552 

1,349 

1,2IX 

1,328 

749 

997 
752 
300 
497 

571 

182 

198 

75 

161 
47 
43 

20 


313,703 
1,121,753 
508,608 
161,604 
96,320 

62,679 
50,321 
52,466 
38,766 
29,379 

28,216 
27,812 
34,249 
22,449 

34,498 
30,728 
U,135 
27,0W 

38,487 

13,827 

16,533 

7,036 

19,079 
8,153 
10,250 
U,602 


299,128 
390,024 
107,566 
23,448 
10,868 

5,733 
3,903 
3,537 
2,297 
1,552 

1,349 
1,204 

1,140 
558 

760 
414 
170 
292 

475 
46 

108 
21 

69 

12 

11 

5 


313,703 
1,121,753 
508,608 
161,604 
96,320 

62,679 
50,321 
52,466 
38,766 
39,379 

28,216 
27,812 
29,420 

16,750 

26,281 
16,823 
8,004 
16,010 

32,147 
3,444 
8,909 
1,979 

7,966 
2,047 
2,649 
2,749 


62,806 
227,486 
107,125 
36,007 
22,586 
15,651 
13,226 
14,579 
11,258 
9,000 

9,022 

9,317 

10,341 

6,324 

10,489 
7,358 
3,686 
7,855 

17,019 
1,889 
5,054 
1,171 

4,996 
1,439 
2,001 
2,312 


127 
1,122 
772 
862 
430 

623 
606 
639 
343 
252 

244 
283 
258 
199 

342 

135 

70 

123 

161 
58 

261 
13 

102 
60 
78 
81 


62,679 
226,364 
106,353 
35,145 
22,156 

15,023 
12,620 
13,940 
10,915 
8,748 

3,778 

9,034 

10,083 

6,125 

10,147 
7,223 
3,616 
7,732 

16,858 
1,831 
4,793 
1,158 

4,894 
1,379 
1,923 
2,231 


188 
191 

237 
338 
130 
205 

96 

136 

90 

54 

92 
35 
32 

15 


4,829 
5,699 

8,217 
13,905 

6,131 
11,054 

6,340 

10,383 

7,524 

5,057 

11,113 
6,106 
7,601 
8,353 


1,703 
2,133 

3,268 
5,972 
2,724 
5,161 

3,091 
5,542 
4,032 

2,762 

6,351 
3,857 
4,711 
5,757 


76 
46 

179 
213 
107 
323 

101 

a4 

148 
106 

247 
140 
176 
145 


1,627 
2,087 

3,089 
5,759 
2,617 
4,333 

2,990 
5,328 
3,884 
2,656 
6,104 
3,717 
4,535 
5,612 


1 


2 

3 
4 
5 

6 
7 
8 
9 
10 

11 
12 
13 
lA 
15 
16 
■17 
•18 

19 
20 
21 
22 

23 
24 
25 
26 


Over $2,000 not over $4,000 

Over ^,000 not over $6,000 

Over $6,000 not over $8,000 

Over $8,000 not over $10,000 

Over $10,000 not over $12,000 

Over $12,000 not over «1A,000 

Over $14,000 not over $16,000 

Over $16,000 not over $18,000 

Over $18,000 not over $20,000 

Over $20,CXXI not over $22,000 

Over $22,000 not over $24,000 

Over $24,000 not over $28,000 

Over $28,000 not over $32,000 

Over $32,000 not over $38,000 

Over $38,000 not over $44,000 

Over $44,000 not over $50,000 

Over $50,000 not over $60,000 

Over $60,000 not over $70,000 

Over $70,000 not over $80,000 

Over $80,000 not over $90,000 

Over $90,000 not over $100,000 

Over $100,000 not over $150,000... 
Over $150,000 not over $200,000... 
Over $200,000 not over $300,000... 
Over $300,000 


2 

3 
4 
5 

6 
7 
3 
9 
10 

11 
12 
13 
14 

15 
16 
17 
13 

19 
20 
21 
22 

23 
24 
25 
26 


27 


Total taxable returns 

Nontaxable returns: 


s;f,;:v 


2, 7^, "17 


SW.c^O 


2, 66c, 30! 


613,39- 


1,2~ 


6.11, -^'3 


1,839 


112,912 


57,0« 


2,221 


54,343 


27 




I ''* 


') 


>') 


■.') 


iM 


(') 


1 ; 


- 


- 


- 


- 


- 


23 


29 

30 
31 
32 

13 


Over $2,000 ODt over $4,000 

Over $4,000 not over $6,000 

Over $6,000 not over $8,000 

Over $8,000 not over $10,000 

Over $10,000 


29 
30 
31 
32 




Total nontaxable returns.... 




J4 


M 


1 i 


1 ■[ 


1 ■, 


i:') 


iM 


- 


- 


- 


- 


- 


- 


J- 




856,930 


2,783,176 


855,091 


2,670,2&; 


620,889 


9,136 


611,753 


1,839 


U2,912 


57,064 


2,221 


54,343 


35 









See text for "Description of Sarjple and Limitations of Data" and "Explanation of Classifications and Terms." 

^Saaiple variability is too large to warrant showing separately'. However, the grand total includes data deleted for this reason. 



44 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



Table 9.— TAXABLE RETURNS— ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AVERAGE TAX, AND EFFECTIVE TAX RATE, BY ADJUSTED GROSS INCOME CLASSES 

AND TYPES OF INCOME TAX 



Adjusted gross income classes 



Number of 

returns with 

income tax 

after 

credits 



Adjusted 
gross 
income 

(Thautarnl 
dollara) 



Taxable 
Income 



(Thoonand 
dolUra) 



Income tax 
after 
credits 

(THouamtvl 
doiUrn) 



Average 

Income 

tax 



Effective 
tax rate — 
Income tax 
ifter credits 
as percent 
of taxable 
Income 



TAXABLE RETUimS 



$600 under $1,000 

$1,000 under $1,500.. 
$1,500 under $2,000.. 
$2,000 under $2,500.. 

$2,500 under $3,000.. 
$3,000 under $3,500.. 
$3,500 under $4,000.. 
$4,000 under $4,500.. 
$4,500 under $5,000.. 

$5,000 under »6,000.. 
$6,000 under $7,000.. 
$7,000 under $8,000.. 
$8,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $15,000.. 
$15,000 under $20,000.. 
$20,000 under $25,000. . 
$25,000 under $50,000. . 
$50,000 under $100,000. 



$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,0X. 
$1,000,000 or more 



Total . 



RETURNS WITH NOBMAL TAX AND SURTAX 



$600 under $1,000... 
$1,000 under $1,500. 
$1,500 under $2,000. 
$2,000 under $2,500. 

$2,500 under $3,000. 
$3,000 under $3,500. 
$3,500 under $4,000. 
$4,000 under $4,500. 
$4,500 under $5,000. 



$5,000 under $6,000.. 
$6,000 under $7,000.. 
$7,000 under $8,000.. 
$8,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $15,000.. 
$15,000 under $20,000.. 
$20,000 under $25,000.. 
$25,000 under $50,000.. 
$50,000 under $100,000. 



$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total. 



RETURNS WITH ALTERNATIVE TAX 



Under $15,000 

$15,000 under $20,000.. 
$20,000 under $25,000.. 
$25,000 under $50,000.. 
$50,000 under $100,000. 



$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total. 



Returns under $5,000. 
Returns $5,000 or raon 



(1) 



(2) 



(3) 



(4) 



(5) 



1,357,447 
2,392,096 
2,364,317 
2,378,453 

3,169,007 
3,432,550 
3,725,815 
3,892,570 
3,757,595 

6,111,501 
4,344,100 
2,792,259 

1,809,013 
1,122,621 

1,918,975 

497,449 

234,745 

346,246 

39,095 

14,057 

3,843 

4,031 

593 

268 



1,130,213 
3,005,109 
4,129,399 
6,474,182 

8,737,648 
11,165,324 
13,979,459 
16,535,238 
17,845,741 

33,460,410 
28,079,899 
20,848,637 
15,294,676 
10,612,594 

22,543,784 
8,531,736 
5,215,782 

11,638,375 
5,900,331 

1,679,344 
659,130 

1,138,037 
396,602 
549,625 



197,523 
1,071,341 
1,729,509 
2,758,735 

3,878,378 
5,066,601 
6,483,561 
7,503,393 
8,320,637 

16,327,333 
15,090,473 
12,164,494 
9,488,649 
6,913,700 

15,698,231 
6,449,179 
4,100,631 
9,569,157 
4,983,395 

1,388,017 
536,345 
913,395 
319,092 
443,128 



39,381 
213,384 
344,842 
548,045 

769,289 
1,009,932 
1,302,169 
1,511,894 
1,674,860 

3,284,283 
3,044,035 
2,475,365 
1,950,763 
1,435,768 

3,369,114 
1,520,665 
1,058,133 
3,009,248 
2,128,630 

708,831 
297,130 
545,677 
202,455 
283,234 



29 

89 
146 
190 

243 
294 
349 
338 
446 

537 

701 

887 

1,078 

1,279 

1,756 
3,057 
4,508 
8,691 
23,892 

50,425 

77,317 

135,370 

341,408 

,075,500 



249,551,275 



32,732,132 



708 



1,357,447 
2,392,096 
2,364,317 
2,878,453 

3,169,007 
3,432,550 
3,725,815 
3,892,570 
3,757,595 

6,111,501 
4,344,100 
2,792,259 
1,303,013 
1,122,621 

1,918,975 
497,374 
233,164 
321 ,996 
44,576 

4,777 

982 

806 

101 

52 



1,130,213 
3,005,109 
4,129,399 
6,474,182 

8,737,648 
11,165,324 
13,979,459 
16,535,238 
17,845,741 

33,460,410 
28,079,899 
20,848,637 
15,294,676 
10,612,594 

22,543,784 
8,530,246 
5,179,286 

10,647,770 
2,874,068 

563,436 
167,469 
222,138 
66,634 
111,806 



197,523 
1,071,341 
1,729,509 
2,758,735 

3,378,378 
5,066,601 
6,483,561 
7,503,393 
8,320,637 

16,327,333 
15,090,473 
12,164,494 
9,488,649 
6,913,700 

15,698,231 
6,447,309 
4,069,056 
8,706,836 
2,405,377 

449,771 
132,555 
171,437 
49,971 
77,768 



39,331 
213,384 
344,842 
548,045 

769,239 
1,009,932 
1,302,169 
1,511,894 
1,674,860 

3,284,283 
3,044,035 
2,475,365 
1,950,768 
1,435,768 

3,369,114 
1,520,190 
1,047,444 
2,684,080 
1,030,919 

238,020 
79,231 

117,842 
39,117 
64,216 



146 
190 

243 
294 
349 
388 

446 

537 

701 

887 

1,078 

1,279 

1,756 
3,056 
4,492 
8,336 
23,127 

49,826 
80,685 
146,207 
387,298 
1,234,924 



46,172,147 



242,205,166 



29,794,188 



645 



1,581 
24,250 
44,519 

9,280 

2,861 

3,225 

492 

216 



36,496 

990,605 

3,026,263 

1,115,908 
491,661 
915,399 
329,968 
437,819 



(M 

31,575 

862,321 

2,578,018 

938,246 
404,290 
741,958 
269,121 
365,360 



10,689 

325,168 

1,097,711 

470,811 
217,899 
427,335 
163,333 
224,013 



(M 
6,761 
13,4t» 
24,657 

50,734 

76, 162 

132,662 

331,988 

1,037,119 



86,499 



7,346,109 



6,192,259 



33,965 



26,969,850 
19,288,796 



83,002,313 
166,548,962 



37,009,673 
104,385,719 



7,413,796 
25,318,336 



275 
1,313 



See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms." 
Sample variability is too large to warrant showing separately. However, the grand total includes data deleted for this reason. 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



45 



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INDIVIDUAL INCOME TAX RETURNS FOR 1956 



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oj oj p' t^ --i: 

8iD f- ru r-l 
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\D p-i TO r 
in O ni f 

TO n t^ U 



(^ o 



^ CM in TO vD CM 

C«. -J- r^ <-% CM c^ 
TO O* -fl O '-' O 



•O fM TO lA l> 

TO m -4 o r- 

(^ OO \0 TO >-* 



a- TO 

TO (Ji 






r-t TO C^ (M f\J 
0» Oi TO O O* 



-H r-t t^ 0\ t^ 

to nj rH t^ r^ 

O ^ CT* TO \D 
TO O to C^ rH 



^^ O O^ C^ ^ 

t^ cvj m C^ r 
^ TO M in u 



O^ O in O "J' r^ CT« 

TO Ov O TO CM CM l> 

CT> C O^ TO CM 0^ C' 



•■O -t 

■•t m 
nj -4 



.O O 
u^ o 






■-t o 
CM t- 



O TO 
O^ P- 



>OQ OQOOO Q Q Q QQ 

>00 OOOOQ OOQQO 

%om omomo OOOO - 

.>. ..... ... .o 

HnicM c^t^^-Jm \OC--tDO'^ 



I u u 



;.s§§s §§§§§ §§§^§ 






;%& 



o o o o o 

8 o o o 
o o o - 

... .o 

in o in O O 
t-( CM CM in rH 

^ ^ ^ ;, L. 

<u Qj OJ a* OJ 
TJ -a -o -a T5 

§ §§§§ 



omomo 
r-t i-t CM CM m 



-wwj-w-w- o 



§ § § §c 



-«»-«)'-<'»-«e'-«» 



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r-itMCM c^r^-J^in« e 

**■«>*» *»■<&■«■ ■*&■■«■ 01 O 

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§§§ §§§§§& t 

888 888888 

OmO inomomo 

^Hr-ifM njnt-^^t-jm 



o o 

% 

m o 



c c 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



47 



iTi ■D r- to (7> 



) <-" CM ■-] ^ 



CM CM CM CM C 



^ O f\ -4 

■-I CM f^ 



1 C^ TO 



CM og 



(^ a- o CM 

O lA CM a- 


o* to O -" ^O 
vO S P- sD r- 


r^ (T- V} (J- O^ 

(^ m a- TO a« 
r~ o CM ^ o» 


f-v r- f^ 


a- CM %o tM 
■n ^ C^ 


sasss 


r- >f c^ CM (^ 


o a> lA 



TO f^ 



■?-? 



TO \0 ON i-« 
O OJ 0» ON 



\ lA ^ (M C 



00 >o 



■o O t) -> 



O AJ TO -* -B 
>-H r-l O* Q* TO 

C- lA rH O f^ 



I AJ \D (^ tM 
5 O tM AJ C-- 

5 -J- Ov nO r- 



c^ lO --J 

CM a» o 



H -* m -i) sO -f 



35:4f 



r 3 (M 



r^ o^ t> n c 

31A CM i-l in 
r^ r- C- lA 



o o r- o 

op a- o f^ 

■^ C^ CM r^ 



O CT»iAm>rQ -^TOO-J 

•-< CMOCT'ONsO Or-tO\tO 






00 i-i (*N r^ O 

A( C^ \0 f^ OO 
--* AJ C^ lA NO 



[*- <7» lA ^ ■-» 
O O ON CT» n 

>i >i -I ON r- 



[> r- -H lA (M 

lA ep U-l r^ CM 
lA ^ A) -Nt "-^ 



o to 

CM -^ 



I I-l >t CM 
O- -J i-l 
CM CM P- 



lA c-^ CM O TO 

TO m f^ CM .-I 



lA OO t^ On lA 
nO Al lA CT> lA 
•-< TO O- m C^ 



^ TO TO 
ON ON 



55 



TO O nO -^ At 

aNfl CM C- •-< 
>-* m 'O ~3 



O O TO TO >A 

r^ r- »A ^ (^ 



0» O tA TO AJ 

r- p- c- to to 

CM O ON c-^ AJ 



a> TO 

■£) vO •t 






m -J- -* TO nO 
c- ^ (-^ O TO 
O nO O C^ -f 



O -I (^ O TO 



S5 



lA ^ CM vT ^ 
ON On •!) TO -J 



^ AJ a; ri n 



\0 ON lA >D O' 
•-I CM CM AJ 



CM >t TO O- TO r 
C^ CM O >0 -sj C 

ON C- CM nD -^ -. 



■S 8 -s - 
as s-s 



I (M t^ nO 



■H \0 nO 00 C^ 

r~ Ai o> ^ -J- 

•>f On P- lA f^ 



ON AJ to "O o 
CM r^ TO O TO 
>f On >A f^ C^ 



^ ,> J %0 I 
AJ nO -^ AJ 
-* lA ro -J- 



lO •£) 0> vj Q TO 
fn AJ CO TO Q pf 



H vO nO AJ P- TO «1 



CM nD -O ^ O 

ON CNJ TO ^ C^ 

>r r- ON TO c- 



m -M CM CM On 
lA Al lA f^ ON 
ON CM --I <^ O 



r^ r\ -O P- O CO 

AJ Q lA t^ -4- On 
p- \0 p-< -C -.J f^ 



3:^' 



^ TO 

3? 



r no >j ^D lA 

a ^ nO AJ lA 
* lA P- P- nO 






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0» lA 
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lA O" *A \0 0» 

-* TO >0 -O r^ 

■A TO Al TO "A 



AJ to C^ nO lA 
-.J S r-1 O C^ 



lA nO P- O" f^ ■-* 
f^ ON O -si On P- 
J> ->!■ 1^ -H 



0> CD 

CM O 



c^ Ai ^:^ — ' -^ 

TO t*^ 00 TO ^ 

rH O lA >0 NO 



CM TO C- >t P- 
0» P- TO NO r^ 

NO --r CM -^ ^ 



^"OO-OnCM P-O-^-^tJN 

-^r-lO-Htp 0Q-J>A-iAl 

AJrtf-1^-^ sOTOAJ^r^ 



to TO ON AJ 

O >J rH CM 
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r^ nO A( OJ NO 

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CM t^ U> CM t^ r^ 
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p. (^ P- C^ TO P- 






f^C^"itlA>A OnTOnOiac^ 



C-- o o» 0» C 
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r-( AJ TO O I- 



TO O On ^H (^ 
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lA >J- O r 
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CM n CM to 



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in c^ to >0 O CT> 
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TO ON ^ lA CM 
lA ^ TO O' nO 
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ON P- O C 
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^ P- P- ^ r^ 

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■O TO CM r- (^ 



1 CM C^ O 
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fM tf^ (-1 O 


it\ e\i r\ iTi ir\ 
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2S 

ON ^ 


P- (-1 >A 

lA lA 



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r- tf\ p- ry ft) 






« >»> ■ » • > ■»» 



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a^HCMCM nc^-j-jiA 
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3000 QQOOOC 

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P- to (I> o - 



48 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



kft ys p- w (T- '^. •-[ 



^H'. 



- CO 0> O ■-• IN I* 



l^ to O O r 



4> ^ ^ I i 



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f^ >0 ^ (Ji c 



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ry ^ m C^ OJ 

t^ (»> oj r^ lA 



t^ -O CT» ^ r^ 

3r^ in o r^ 
<Ji O ni >f 



O [^ O -J r 
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f^ O -^ O* m f\j 



ss 



O vD f^ O 
CO OJ to 00 

.-• o c\j r^ 



\0 a> a» [> o 



p- in ■-« c^ -J- 
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-J- to m Q *0 
J (H p- >S CO 



CO »n o Ti o> 
o- i-> a^ ■i) c\ 

m t^ -J •-" rH 



to »D c^ O" r- 

r>j (-1 r-l c- 00 

sD r- o (^ in 



O (M t^ u 
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c- to t^ CO -J 
•J- [^ 0> (J- m 

f^ CO r^ >-i o 



\0 to v\ O* •& OCT»tO-J'f^ -4'CO^m^D 
[>Ot>*OiO >l-[>toOrg (T;f^nQ(^ 
O^>*«oo eo»Ocot^f^ omo*-D(M 



tom^Or-i <Hcoi- 



c o m r- 
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?35? 



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5^3 

to 



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r-i 3 






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r-1 to 00 (M iH 



£1 B 

<d O 

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CM O* O -J 
\0 tH O H 

c- CT' r- in 






■o o 



OJ m to r- >-i 
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-^ nj -4- ^ ^ 



o r- f^ 



to iH ^0 OJ 
> ^0 [^ vJP 



O O xO C- 

t> n t> H 
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OJ OJ to CO 



OJ Nt O > 



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H o^ oo c^ 



r-i (M C~- -i O 
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ni \0 o rH r^ 



41 V T3 

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C- CO O m CO 

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?3S3 



m ON to ^ \0 

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nj iD o (^ OJ 



iH -J f^ CT> OJ 
>0 i-l \D -j- O^ 
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sf [> 01 \D C^ 



is 



o c- to a> r- 

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IE 



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r- OJ (^ o 

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< OJ o^ in t^ 

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C m \0 o\ Oi 

CO \0 1^ t- 1^ 

o\ -^r r- o> OJ 



O Q O O O 
O O O O O 

o o o o 



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<Q « -W- OT W 

;§§§ §§§§§ §§§§§ 



^§§§s 



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O O O O O 

o o o o o 



V) V} t a 
t, I, t, 

0) a; OJ 

■o -a -o 

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o o o c 
o o o c 
o o o c 



3 O O 

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o o o o 

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o o o o 



t^ t. t. In 
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■n Tj -o -a o 

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o o o o o 

o o o o - 

o o o o o 

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JrHojoi r-icn^-sfm- C +i 






§§§ 



^ t^ Fh Ih fn O 

ai a> oi 0) 0) & 

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»-*i*»-«ft^ ^ tO-Vi* 



■«-*»-«9-<d^-«9- to « ' > - »?^> -« > 



CiDrHrHOJ Olf^f^ ^^ '^ 



I^OC^tOC^ O'-tO/f 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



49 



r>j CM ry CM r»j 



^ \0 t^ OD O^ 



1-1 t- »0 ON ^ 
lA CT> CO CT- C^ 

Cr~ ■J3 i~i to (T' 



oat, o -. 



,-t .-t r-y <£) -^ 

to Ti CO r- o^ 
-J- o^ « o ^ 

to ^ ^ to o 



(M f- u~i O^ \0 

■-I lA CO r- ff" 



lA CO O* f^ (^ 

to p- r- ojo 



CT»0»coiar^ ->rc\j->f-j-o^ in^Df 



xD O to CM O 

<-< c- <-< r- CO 

>0 oj en (^ ir> 



in to to to O 

^ C-- lA C^ CO 

O^ to en to o^ 



"O lO ^ O* t*^ 



O -^ CT' t 

-.1 >D n^ -, 



?? 



■* 00 C- r-1 

■< St -nJ- o 
> >0 CT> CO 



sO O ON nOCO 



to <Jv OJ vO (M 



t ^ 



) ^ if) m [^ 



CO (^ (M tM 



\0 in 



CMtf>n>Jif> CT-C^fHCMr-' vtOv-J-CO' 

if\[^c\J00r~i oryxO<-<vO f^cMmcoc 

^DoOtAOiA 'AO'^'Of^ C^C^>t[~-r 



O^ ■-* O it\ O^ 

n to c~ to '-' 

rH OJ -^ 



< CM to C^ OJ 



to •£> 



g (M NO p- [> 
> r^ -^ -^ f^ 



^OP-tM Oa>OCOON 



CM Q> CT> iTi in 
c*^ lA On QN 05 
(J. r^ O O CM 



gr-l <^ -^ xO 
^ lA r-i O 
CM ■* to -^ rH 



r^ ff. nO >-i (M 
CM O -J- (M (J. 
t^ ^ r^ O CO 



lA to ^ O* ^ 

3^ C*^ f*^ tf^ 
>} r- fv CM 



O Q O ^ ON >!■ 

ON o lA tM t^ r- 

(^ vj -H ON -nT ON 

CM CM •>* CM tn r-l 



tO (M 
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^ -* cj CO •© 

> •-* lA ^ 0« 
■< ON CM lA nO 



-J' CM nO O* O 
CO ^ O nO NJ 



AJ (M ON >f CO 
<n O ^ ON O 

»A O* <r> f-t c~ 



>f o t^ ^ o 

C- (^ f- 00 »A 
ON NO ON CO •-• 



CO ^ 
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^ ON 



f-1 -H O On O 

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■^ nO O CM iH 



k5 : ^ ' 



S-.tONO'C^ \0-4''i>%JAj 

r-> tT' ir< \D r-l Or^^^NOtO 



■lOiA-^gN i-«-40iAf^c" 
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c^ CM -J -* U 



) AJ S 5 



CM O fV lA (M 
nO t~- ON lA CO 

r^ t- CT. o CO 



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f^ -1 -J- 
CO CM -O O U 



nO CM C^ f 



O --J ■-" v£) -^ 

(^ ON nO >I nD 
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?nsss 

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c^ -J- O lA -nJ 
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nO O f^ CO lA 



00 (JN C^ lA OJ 

03 -^t -O ^ O 






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S8S3S 

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>o o cn o >r 
CM lA nO o r- 

nO ON [^ lA On 



•O CM U-1 CM CM 



r- -J Al CM On 
nO (^ r-l CO -H 

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o r- CM c^ vj 

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<-H r^ m ON to 

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r- — I >£) Aj 00 



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lA O On (M t-. 



lA On QN Q* Qv 
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(^ 00 O i-l ^ 



ON ^ CM to On 
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t^ "H o «o r- 
t^ (^ ON ^ r- 

rH Pn- m NO rH 



■-( ON nO CO On 
c^ O O C-- nD 



•O --1 t^ •-• r-t 



nO On to to en 

(^ en A( o -^ 

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lA nO t^ -sT nO 
nD CO CO lA lA 
nO nO O ^ <-H 



CM "O lA f-< CO 

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CM (^ ■«* <A r- 



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^r-l*\ OiAOnOOOn C-tOCOlA— I vOCMfHtOC^ iA<^or->i 
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to eg r-i rH n r 



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o o o o - 

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t^888 888888 

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50 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



3 212; 



1 tn r^ <■ 



5 Q; ^ -1 f 
■> © -J *D r 
J t- -^ ir( C 



--j^iaO o»tD(^tom oi Q r\i '-I O- 
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5^CNJ»0<M >iSto<oo TO^-^Dm■^ 






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CM r- O' vD 

ar-l O^ O 
r-i \D rry 



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O TO «-! iTi -t 
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■O' m --H C 
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fn ^ -H 



s-s c: 



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CM C^ i-t c^ o* 
tn TO (^ >0 CT» 
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to m o ^- y 

CM O r-< ^ t) 
r- -J- CM r-t 



cy m <n -J- t^ 
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n -J' lA r 



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51 



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56 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



Table 13.— RETURNS WITH SELF-EMPLOYMENT TAX— ADJUSTED GROSS INCOME AND SELF-EMPLOYMENT TAX, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Returns with aelf-employment tax 



Number of 
returns 



Adjusted 
gross 
Income 

(Thou»'nd 
dollara) 



Self- 
employment 
tajc 
(TJiouM»nd 
dolUrti 



Returns with self-employment tax but 
without Income tax 



Number of 
returns 



Adjuated 
gross 
IncotDe 

(ThouM»nd 
dollara) 



Self- 
employment 
tax 

d.ll.,.) 



(1) 



(2) 



(3) 



(4) 



(5) 



Taxable and nontaxable returns: 
No adjusted gross Income 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$i,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or nore 

Total 



97,405 

253,311 
498,065 
691,538 
658,152 
615,217 

591,338 
505,651 
452,038 
422, 2U 
341,346 

524,991 
366,571 
265,723 
189,207 
136,056 

380,484 
149,343 

76,668 
105,727 

23,852 

3,368 
928 

846 
38 
42 



'204,316 

107,734 

397, 572 

859,432 

1,153,167 

1,380,674 

1,622,519 
1,640,726 
1,695,700 
1,793,176 
1,617,890 

2,869,447 
2,632,911 
1,985,509 
1,598,712 
1,291,598 

4,592,629 
2,574,367 
1,704,576 
3,538,573 
1,570,668 

403,511 

159,023 

232,231 

58,047 

69,385 



3,790 

5,587 
12,362 
23,140 
29,099 
33,858 

38,625 
37,741 
38,536 
39,411 
32,346 

49,509 
35,854 
28,020 
20,672 
15,242 

44,828 
18., 171 

9,600 
13,087 

2,978 

430 
113 

101 

10 

5 



97,405 

253,311 
421,874 
533,035 
403,856 
293,532 

221,493 
140,929 
79,009 
43,136 
25,784 

19,228 
6,578 



{') 



1204,316 

107,734 
333,351 
653,505 
709,415 
659,674 

602,130 
454,108 
297,069 
182,497 
121,247 

103,254 
42,241 



I.') 



{') 



(') 



154 

954 

714 

1,476 



(6) 



7,350,166 '37,345,461 



2,540,586 



'4,078,978 



(.') 



(') 






112,637 



5,587 


2 


10,495 


j 


17,671 


4 


18,019 


: 


16,144 


e 


U,286 


7 


10, 574 


t 


6,633 


S 


4,400 


IC 


2,485 


u 


1,803 


^ 


601 


u 



See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms." 

^Adjusted gross deficit. 

^Sample variability is too large to warrant showing separately. However, the grand total includes data deleted for this reason. 

^Less than $500. 

^Adjusted gross income less adjusted gross deficit. 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



57 



Table 14.— RETURNS WITH SELF -EMPLOYMENT TAX— ADJUSTED GROSS INCOME AND SELF-EMPLOYMENT TAX, BY STATES AND TERRITORIES 



States and Territories 



Number of 

returns with 

self- 

en5)loyroent 

tax 



Adjusted 
gross 
income less 
deficit 
(Thousand 
dollars) 



Self- 
employment 



(Thousand 
dollars) 



(1) 



(2) 



Alabaioa 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia, 
Florida 

Georgia 

Haiaii 

Idaio 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vemont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Other areas' 

Total 



97,265 
4,434 
32,881 
91,917 
523,982 

83,142 
74,693 
14,191 
21,244 
151,026 

112,267 
11,716 
47,230 
438,364 
222,135 

280,785 
165,085 
157,308 
85,522 
43,903 

83,001 
144,823 
287,944 
248,789 

86,630 

249,147 
47,697 

136,061 
10,C91 
22,494 

191,460 
27,517 
614,990 
187, 568 
78,047 

356,124 
116,624 

90,093 
381,023 

27,341 

75,173 
80,157 
147,951 
371,122 
30,818 

19,839 
130, 300 
122,403 

55,242 
242,611 

17,395 



381,668 

21,408 

203,352 

297,859 

3,770,536 

455,764 
488,370 
87,456 
152,885 
868,107 

519,621 

87,770 

194,725 

2,554,900 

985,741 

974,605 
612,440 
539,835 
519,268 
166,460 

533,054 
853,873 
1,688,603 
942,259 
284,492 

1,036,197 

209,887 

451,340 

79,524 

117,507 

1,110,394 
142,626 

3,939,776 
645,701 
244,181 

1,969,031 
476,438 
494,885 

2,116,263 
130,149 

257,535 
235,032 
591,586 
1,824,634 
156,456 

80,071 
584,836 
709,181 
220,861 
962,821 

90,704 



(3) 



5,833 

283 

2,625 

5,527 

44,752 

6,360 
6,421 
1,094 
1,535 

11,294 

7,471 
879 

3,259 
34,907 
15,545 

18,903 
10,541 
8,772 
6,335 
2,735 

6,475 
11,518 
22,306 
17,110 

4,511 

16,564 
3,477 
8,685 
1,016 
1,725 

15,757 
2,074 
50,709 
10,516 
5,160 

27,263 
7,540 
7,116 

29,527 
2,000 

4,209 
4,831 
8,799 
25,033 
P,328 

1,278 
8,209 

10,216 
3,501 

16,053 

1,234 



See text for •description of Sample and Limitations of Data" and "Explanation of Classifications and Terms. 
'consists of returns with addresses outside the United States, Alaska, and Hawaii. 



58 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



Table 15.— SELECTED SOURCES OF INCOME, ADJUSTED CROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BY STATES AND TERRITORIES 



States and Territories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 
Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Other areas^ 

Total 



Number of 

returns, 

taxable and 

nontaxable 



Salaries and 

wages (after 

excludable 

sick pay) 

( Thou*»nd 

dollmrtj 



(1) 



783,854 

38,440 

321,053 

435,817 

5,155,868 

571,640 
948,346 
151,794 
332,361 
1,282,833 

989,083 

207,901 

211,155 

3,789,915 

1,560,526 

959,867 
746,312 
649,680 
785,486 
341,666 

1,190,659 
1,978,612 
2,715,040 
1,148,791 
409,517 

1,467,753 

230,720 

504,203 

99,000 

219,487 

2,230,309 

238,738 

6,458,901 

1,210,540 

206,616 

3,422,694 
703,782 
603,542 

4,168,160 
325,855 

564,304 
225,008 
987,464 
2,726,396 
262,742 

133,980 

1,187,217 

971,396 

586,368 

1,365,707 

111,087 
61,883 



59,180,568 



(2) 



2,508,617 

211,742 

1,150,675 

1,080,733 

21,083,339 

1,911,166 
4,025,521 
654,693 
1,231,771 
3,930,282 

3,145,009 

701,804 

616, 660 

15,624,016 

5,785,693 

2,362,104 
2,133,826 
2,467,953 
2,617,056 
985,759 

4,747,219 
7,304,826 
11,616,779 
3,568,110 
1,028,894 

4,810,073 
643,938 

1,233,219 
385,623 
682,331 

9,372,725 

781,635 

25,860,129 

3,455,922 

391,634 

14,186,625 
2,193,365 
2,103,298 

15,596,683 
1,138,522 

1,645,433 

422,917 

2,975,720 

9,144,772 

960,716 

372,097 
3,965,442 
3,613,946 
1,969,360 
4,684,808 

375,142 
216,659 



215,676,981 



Dividends 

{after 

exclusions) 

(Thovmnd 
doUmra) 



(3) 



45,318 

3,452 

35,463 

24,331 

833,941 

66,906 
289,922 
119,170 

73,759 
300,428 

83,629 

24,763 

18,042 

558,788 

131,770 

59,837 
48,536 
72,381 
65,892 
46,815 

140,146 
390,567 
327,098 
120,880 
25,684 

206,220 
14,331 
36,927 
11,649 
34,115 

398,389 

10,528 

1,642,368 

112,195 

6,006 

438,895 
62,267 
53,257 

769,838 
60,854 

34,740 
7,011 
67,215 
228,835 
19,989 

24,446 

136,155 

90,299 

51,829 

173,862 

10,342 
2,489 



Interest 
received 



( Thouiantl 
liollmrmi 



(4) 



18,667 

1,056 

24,246 

14,786 

386,527 

37,874 

53,305 

8,951 

21,349 

111,122 

38,851 

9,935 

11,105 

162,724 

64,571 

52,133 
33,921 
21,034 
28,469 
11,974 

56,874 

104,271 

130,306 

53,558 

11,432 

72,957 
10,354 
17,381 
8,696 
12,474 

101,683 
9,160 

377,431 
28,948 
11,009 

141,245 
24,274 
48,841 

137,505 
12,004 

14,100 
U,930 
33,436 
105,490 
12,926 

6,327 
35,687 
64,157 
14,623 
70,865 

5,545 
920 



Adjusted 

gross 

income leas 

deficit 

(Thotiamnd 

dollar 9i 



(5) 



2,964,588 

2X,171 

1,456,967 

1,417,590 

26,643,536 

2,551,364 
4,984,489 
874,233 
1,523,972 
5,4U,935 

3,793,532 

835,360 

832,577 

19,234,581 

7,032,222 

3,474,393 
2,821,165 
3,121,415 
3,296,122 
1,193,432 

5,511,023 
3,751,324 
13,910,812 
4,716,179 
1,351,135 

6,183,542 
890,246 

1,767,094 
496,276 
839,322 

11,135,104 

965,266 

32,208,136 

4,230,500 

663,252 

16,919,511 
2,762,684 
2,748,824 

18,814,973 
1,357,403 

1,953,856 
671,758 
3,673,637 
11,531,769 
1,155,318 

480,734 
4,752,338 
4,526,620 
2,298,203 
5,916,479 

493,013 
221,342 



2,861,509 267,653,322 141,446,461 



Taxable 
Incone 



(Thouamnd 
dotUru) 



(6) 



1,290,592 

U7,464 

719,061 

591,777 

14,726,759 

1,343,826 

2,957,407 

531,972 

873,014 

2,661,495 

1,712,962 

403,553 

403,884 

11,171,718 

3,812,279 

1,607,070 
1,363,915 
1,453,663 
1,642,606 
560,424 

2,904,572 
4,650,841 
7,860,707 
2,334,866 
534,772 

3,222,074 
450,1^6 
855,834 
296,539 
417,443 

6,224,421 

469,831 

17,477,530 

1,671,702 
284,914 

9,424,519 
1,309,019 
1,463,464 
10,U3,468 
718,545 

800,263 

279,360 

1,665,037 

5,927,594 

528,840 

221,387 
2,323,810 
2,455,508 
l,ltv;,935 
3,089,993 

261,216 

97,840 



Income tax 
after 
credlta 

(Thou»*nd 
dotUra) 



(7) 



293,807 
32,080 
166,183 
133,344 
3,373,902 

311,905 
711,347 
161,748 
207,224 
644,329 

385,097 

92,403 

89,123 

2,611,643 

851,909 

350,576 
303,256 
326,503 
388,475 
122,745 

646,807 

1,053,170 

1,839,256 

526,262 

119,728 

746,046 
97,412 

191,471 
69,245 
90,742 

1,411,688 
106,494 

4,232,431 

381,101 

61,074 

2,149,144 
300,680 
332,267 

2,373,040 
166,319 

175,210 

59,847 

377,869 

1,404,530 

116,232 

48,531 
520,952 
544,624 
243,830 
686,386 

58,905 

17,169 



See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms. 
^Consists of returns with addresses outside the United States, Alaska, and Hawaii. 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



59 



Table 16.— ADJUSTED GROSS INCOME AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BY STATES AND TERRITORIES 



Adjusted gross Income classes 



Number of 
returns 



Adjusted 
gross 
IncoDe 

(Thoitssnd 
dotUrt) 



Income tax 
after 
credits 

(Thotiaand 
doltari) 



Number of 
returns 



Adjusted 
gross 
Income 

(Thousand 
dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Income tax 
after 
credits 

( Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



axable and nontaxable returns 
No adjusted gross incone.... 

Dnder $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$i,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Taxable and nontaxable returns; 
No adjusted gross income 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

4200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Taxable and nontaxable returns: 
No adjusted gross Inccine 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Taxable and nontaxable returns; 
No adjusted gross incase 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 



3,993 

104,512 
129,789 
136,236 
127,597 
102,054 
152,732 

17,097 
4,157 
1,762 
3,04a 
707 

117 
27 
20 



'24,715 

58,316 
191,069 
339,490 
443,593 
456,289 
1,004,525 

199,382 

71,881 

39,171 

106,547 

45,557 

U,466 
4,448 
5,199 
3,U2 
6,228 



783,854 ^2,964,588 



353 

5,904 

14,789 

25,103 

33,092 

105,866 

28,982 

12,457 
7,665 
28,000 
16, U3 

6,337 

1,847 
2,546 
1,702 
3,051 



32,731 

494,427 
601,844 
537,711 
633,792 
679,832 
1,782,514 

256, ru 

60,656 

28,185 

37,790 

8,360 

1,2U 
306 
320 
52 
20 



'110,206 

260,538 
890,848 
1,347,146 
2,219,664 
3,061,552 
12,132,104 

2,997,846 
1,041,466 

628, 307 
1,268,745 

553,094 

146,101 
52,263 
90,364 
34,680 
29,024 



5,155,868 =26,643,536 3,373,902 



3,268 

46,364 

93,016 

183,401 

272,957 

1,335,162 

442,159 
134,902 
128,476 
328,983 
198,291 

62,688 

22,415 
42,132 
16,301 
13,387 



District of Columbia 



35,152 
45,352 
54,603 
64,365 
41,684 
69,737 

13,067 
3,598 
1,446 
2,513 
660 

70 

35 

40 

2 

2 



20,874 
67,713 
135,238 
226,389 
186,555 
479,767 

155,200 
61,623 
31,894 
86,971 
44,415 

8,517 
5,868 
12,492 
1,175 
4,273 



332,361 ^1, 523, 972 



230 
3,176 
9,705 
21,461 
18,702 
59,554 

24,332 
U,518 
6,365 
22,080 
15,660 

3,895 

2,485 

5,615 

546 

1,900 



207,224 



Idaho 



4,098 

27,546 
33,953 
29,193 
33,202 
25,684 
50,386 

3,936 

1,298 
681 

1,058 
105 



2U,155 



'7,001 

14,682 
52,298 
73,465 
115,199 
115,703 
336,872 

46,331 
22,753 
14,819 
36,649 
6,959 

1,002 

1,703 

772 



'832,577 



142 

1,994 

3,561 

8,482 

10,039 

36,305 

7,055 
4,244 
3,383 
9,474 
2,589 

i') 
439 
861 
378 



4,598 
3,985 
3,533 
3,680 
2,403 
12,333 

5,956 

1,282 



i') 



38,440 



2,296 
5,796 
8,464 
12,856 
10,940 
97,476 

69,714 
21,182 

1,386 



234,171 



6 

363 

503 

1,294 

1,028 

12,453 

11,056 
3,983 

489 



2,599 

34,035 
41,355 
42,796 
53,807 
39,511 
91,256 

10,162 

1,997 

1,156 

1,587 

730 

36 
9 
13 



32,080 



'2,670 

17,593 
60,482 
105,305 
188,691 
177,515 
614,605 

119,707 
34,146 
25,755 
52,305 
51,136 

4,303 
1,525 
3,619 
2,400 



321,053 '1,456,967 



195 

2,789 

5,130 

10,790 

13, 354 

66,766 

17, 350 
6,049 
5,419 
13,522 
19, 583 

1,633 

638 

1,712 

1,203 



5,171 

74,351 
92,358 
84,531 
53,350 
48,671 
66,206 

5,812 
2,393 
1,175 
1,460 
292 

35 



'24,848 

42,815 
133, 129 
208,923 
182,524 
217,793 
434,537 

70,254 
41,536 
26,227 
51,670 
19,998 

3,854 

1,132 

984 

2,062 



435,817 '1,417,590 



Connecticut 



9,524 

75,328 
76,431 
71,445 
77,115 
74,342 
156,843 

17,771 
5,139 
2,529 
3,376 
1,646 

95 
25 
26 



'17,478 

39,888 
109,925 
180,241 
273,259 
334,276 
1,041,658 

207,803 
88,537 
55,874 
108,508 
102,410 

11,172 
4,182 
7,423 
2,506 
1,125 



'2,551,364 



460 

4,994 

12,377 

21,402 

28,794 

111,776 

31,230 
16,065 
10,883 
26,310 
35,565 

4,597 
2,043 
3,574 
1,154 
681 



3,453 

84,422 
104,997 
107,611 
123,097 
137,707 
323,446 

37,621 
10,615 
4,716 
7,743 
2,677 

504 

102 

106 

18 

6 



943,346 



'4,921 

45,226 
155,866 
272,500 
433,019 
616,907 
2,164,812 

443, 529 
132,054 
104,100 
261,726 
177, 545 

60,316 
17,812 
30,010 
11,578 
12,410 



'4,984,489 



621 
10, 137 
24,227 
43,943 
62,363 
251,957 

66,692 
32,422 
21,031 
69,073 
65,743 

26, 337 
3,245 

15,063 
6,424 
7,069 



14,953 
14,383 
18,334 
21,302 
21,625 
48,020 

6,645 
1,915 
1,005 
1,363 

415 

52 
42 

70 



711,347 



7,470 
20,354 
45,368 
73,383 
96,606 
328,427 

73,741 
32,897 
22,374 
45,493 
27,401 

6,694 

7,280 

21,971 

14,467 

46,555 



'874,233 



Georgia 



12,901 

165,878 
219,356 
198, 586 
195,773 
152,453 
273,905 

33,803 
12,128 
6,241 
8,773 
2,139 

648 
110 
98 
21 
10 



'31,639 

90,585 
327,977 
496,462 
681,263 
683,924 
1,803,609 

404,459 
207,677 
139,175 
294,980 
142,756 

71,675 
18,745 
27,635 
14,476 
41, 176 



1,282,833 '5,414,935 



748 
12,196 
25,531 
44,209 
50, 523 
183,370 

59,017 
36,456 
23,364 

77,741 
51,467 

20,766 
8,458 

13,017 
6,595 

20,871 



7,236 

129,107 
176,205 
175,478 
145,907 
128,668 
189,586 

21,173 

6,590 

2,683 

5,263 

990 

133 

39 

22 

3 



644,329 



'17,677 

69,983 
261, 368 
443,822 
507,620 
577,340 
1,254,015 

249, 314 

112,404 

58,894 

180,959 

65,771 

16,064 
6,551 
5,321 
1,783 



989,083 '3,793,532 



554 

3,350 

22,356 

31, 377 

42,722 

133,512 

36,447 
20,052 
11,527 
41,868 
22, 529 

6,766 
2,938 
2,511 
1,088 



25,667 
28,836 
42,697 
34,310 
26,149 
40,658 

5,611 

1,491 
581 

1,377 
134 

24 
2 



207,901 



12,733 
41,555 
106,554 
119,057 
117,471 
269,611 

66,484 
25,295 
13,106 
50,260 
9,158 

2,866 
310 
993 



'835,360 



14,610 

369,407 
446,945 
420,948 
507,197 
515,559 
1,263,771 

154,313 
33,027 
17,204 
27,297 
7,375 

1,1U 
304 
281 
49 

14 



'43,425 

202,759 
657,076 
1,053,368 
1,782,756 
2,310,887 
8,673,167 

1,809,654 
654,320 
332,051 
939,927 
436,410 

133,758 
52,293 
78,804 
32,668 
23, 108 



'19,234,581 



2,566 

35,559 

80,679 

171,605 

230,050 

1,018,477 

276,630 
120, 188 
80,276 
255,249 
184,043 

60,013 
24,967 
39,097 
17,577 
14,667 



9,401 

170,527 
194,924 
201,612 
204, 533 
243,273 
467,060 

46,052 
9,603 
4,118 
7,399 
1,574 

289 

50 

49 

6 

6 



1,560,526 



'10,948 

89,708 

237,410 

502,880 

716,659 

1,092,898 

3,134,908 

535,639 
165,303 
90,709 
251,329 
104,386 

34, 590 
8,633 

13,452 
3,541 

10,625 



'7,032,222 



1,023 
14,372 
36, 163 
58,480 
101,836 
364,207 

83,273 
31,068 
19,269 
68,553 
40,547 

14,920 
4,253 
7,199 
1,677 
5,059 



17,329 

127,344 
174,268 
158, 142 
144,252 
124,479 
185,569 

17,730 
4,756 
2,244 
2,957 
634 

79 

20 

11 

3 



851,909 



'18,269 

68,967 
260,513 
392,707 
505,167 
554,320 
1,213,6U 

210,674 
81,230 
49,913 
97,799 
39,649 

■ 9,773 
3,367 
3,125 
1,842 



Footnotes at end of table. See text for "Description of Sajuple and Limitations of Data" and "Explanation of Classifications and Terms. 



60 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



Table 16.— ADJUSTED GROSS INCOME AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BY STATES AND TERRITORIES— Continued 



Adjusted gross tnccjme classes 


Number of 
returns 


Adjusted 
gross 
Income 

(Ihouaand 
doltart) 


Income tax 
after 
credits 

(Thouaand 
dotiara) 


Number of 
returns 


Adjusted 
gross 
Income 

doltara) 


Income tax 

after 

credits 

(Thouaand 

dotiara) 


Number of 
returns 


Adjusted 
gross 
Income 

(Thouaand 
dotiara) 


Income tax 
after 
credits 

(Thouaaod 
dotiara) 


Number of 
returns 


Adjusted 
gross 
Incone 

(ThoMartd 
dotiara) 


Income tax 

after 
credits 

(Thouaand 
dottmra) 




Kansas 


Kentucliy 


Louisiana 


Maine 


Taxable and nontaxable returns: 
No adjusted gross income 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 


17,184 

111,043 
121,596 
93,555 
106,742 
104,213 
160,695 

15,467 
4,534 
2,673 
2,900 
602 

63 
15 
26 
4 


'31,260 

57,491 
181,763 
243,773 
372,398 
468,565 
1,055,774 

180,563 
77,673 
59,719 
95,192 

38,750 

7,428 
2,413 
8,124 
2,799 


562 

7,440 
14,264 
26,235 
37,655 

115,319 

26,852 

13,721 
12,302 
24,275 
14,367 

3,467 
1,210 
3,804 
1,783 


5,580 

130,366 
166, 101 
135,331 
U3,340 
101,236 
169,338 

15,563 
5,582 
2,583 
3,175 
914 

39 
15 
16 

1 


'6,871 

72,589 
242,340 
337,691 
396,576 
456,829 
1,102,485 

182,456 
95,869 
58,119 

108,257 
62,807 

4,798 

2,600 

4,351 

519 


468 

e,61A 

17,941 

27,735 

37,383 

118,873 

27,482 
16,913 
12,792 
28,158 
23,544 

2,444 

1,269 

2,139 

248 


4,587 

93,251 
129,490 

128,450 
118,409 
93,155 
132,343 

20,324 
6,686 
2,409 

4,444 
1,177 

167 

41 

42 

3 

3 


'12,265 

52,172 
189,988 
320,032 
412,499 
416,914 
1,222,656 

248,171 
113, UO 

53,043 
153,169 

78,094 

20,399 
7,156 

U,673 
5,446 
3,860 


465 
7,061 
17,219 
27,449 
34,573 
133,895 

37,718 
21,244 
11,679 
44,241 
30,442 

8,847 
3,802 
5,731 
2,262 

1,346 


2,968 

60,742 
48,640 
60,444 
52,383 
47,120 
60,855 

5,096 

1,331 
794 
979 
246 

57 
5 

5 
1 


'10,100 

33,195 
72,070 
151,909 
180,036 
212,222 
396,458 

60,249 
23,036 
17,730 
30,654 
17,019 

6,029 
889 

1,513 
523 


349 
3,684 

10,144 
11,752 


$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 


17,319 
43,487 

9,365 

4,062 


$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 


3,711 
8,291 
6,290 

2,792 
41S 
783 
298 




746,312 


'2,821,165 


303,256 


849,680 


'3,121,415 


326,503 


785,486 


'3,296,122 


388,475 


341,666 


'1,193,432 


122,745 








Maryland 


Massachusetts 


Michigan 


Minnesota 


Taxable and nontaxable returns: 


2,164 

119,789 
161,275 
160,005 
177,384 
154,284 
347,642 

46,262 
9,712 
3,982 

6,065 
1,303 

188 
50 
49 

4 
1 


'2,766 

64,662 
236,328 
403,902 
623,778 
693,068 
2, 361, 157 

542,938 
166,363 

89,6U 
198,578 

85,039 

22,428 
8,600 

13,108 
3,123 
1,004 


728 
12,818 
27,169 
52,587 
60,037 
262, 395 

30,536 
29,510 
18, 141 
51,089 
30,342 

9,494 
3,619 
6,149 
1,539 
544 


5,001 

203,515 
262,392 
310,737 
303,047 
286,683 
520,119 

48,776 
15,604 

7,202 
11,393 

2,933 

438 

136 

114 

13 

4 


'10,279 

103,369 

394,927 

781,499 

1,061,502 

1,290,660 

3,426,110 

577,089 
270,125 
159,623 
381,267 
193,643 

52, 109 

23,259 

32,240 

3,213 

5,463 


1,236 
24,191 
67,947 
93,842 
115,130 
376,319 

83,532 
46,602 
30,913 
95,682 
66,475 

20,160 
9,9U 

14,939 
3,944 
2,344 


11,853 

297,254 
299,817 
269,702 
319,898 
405,435 
909,255 

139,611 
26,507 
11,522 
18,654 

4,441 

624 

200 

207 

35 

15 


'19,349 

156,049 

445,304 

673,805 

1,130,592 

1,822,673 

6,193,052 

1,631,920 
449,540 
254,906 
646,274 
296,366 

74,474 
34,318 
59,291 
22,996 
33,601 


1,336 
23,502 

49,039 

99, U9 

164,284 

709,320 

247,691 

31,274 

53,025 

176,193 

116,793 

34,937 
16,394 
31,942 
12,634 
20,723 


9,132 

149,222 
130,315 
168,058 
151,107 
162,814 
281,145 

27,757 
8,183 
3,996 
5,587 
1,141 

210 
55 
56 
6 

1 


'17,410 

84,213 
266,534 
4U,790 
532, 8U 
728,569 
1,834,591 

328,226 
139,373 

89,015 
182,142 

76,099 

25,738 
9,402 

16,773 
4,240 
1,015 


. 


Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 


1,016 
12,159 
29,312 
41,222 
63,151 
193,705 

48,082 
23,987 
17,554 
44,211 
26,369 

10,725 

4,211 

7,939 

2,201 

418 






Total 


1,190,659 


35,5U,023 


546,807 


1,978,612 


'3,751,324 


1,053,170 


2,715,040 


'13,910,812 


1,339,256 


1,148,791 


'4,716,179 


526,262 




Mississippi 


Missouri 


Montana 


Nebraska 


Taxable and nontaxable returns: 


4,147 

63,924 
95,283 
65,433 
53,753 
49,209 
60,484 

6,754 

2,441 

1,045 

1,780 

223 

23 
6 
6 

1 


'9,918 

39,314 
138,351 
159,877 
186, 168 
221,044 
391, 174 

81,050 
42,059 
23,735 
56,936 

14,937 

2,914 
1,058 
1,376 

1,060 


113 
3,469 
5,928 
10,524 
14,780 
39,127 

11,673 
6,529 
4,554 

14,689 
5,428 

1,266 
494 
666 

473 


14,092 

133,187 
226,136 
220,028 
211,998 
190,469 
358,580 

36,124 

11,042 

5,317 

7,996 

2,181 

281 
97 
111 

9 

5 


'11,936 

103,729 
336,755 
551,046 
742,675 
354,114 
2,372,911 

426,322 
188,992 
113,731 
267,642 
144,069 

33,416 

16,705 

29,246 

5,815 

3,250 


976 
15, 335 
36,134 
52,908 
75,813 
265,715 

64,098 
33,938 
24,187 
69,820 
52,396 

W,9U 
7,646 

14,965 
3,053 
4,096 


4,715 

37,507 
33,597 
27,519 
29,137 
35,749 
53,520 

5,728 

1,535 

892 

675 
145 

1 


'10,671 

19,340 
49,875 
70,772 
101,513 
159,636 
352,399 

68,029 
26,292 
19,722 
21,326 
10,252 

I') 
161 


212 
2,345 
4,550 
7,437 
14,770 
38,214 

10,648 
4,767 
4,154 
5,623 
4,503 

83 


19,812 

80,722 
91,167 
72,834 
76,201 
53,025 
94,640 

8,307 
3,191 
1,236 
2,099 
384 

52 
9 
19 

4 
1 


'19,096 

43,721 
135,492 
182,580 
266,551 
234,316 
527,778 

103,330 
55,294 
27,453 
66,172 
24,578 

6,420 
1,481 
4,784 
2,854 
2,186 






404 




5,280 


$2 000 under i3 000 


10,675 


$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 


18,368 
19,372 
71,287 


$10,000 under $15,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 


15,892 
10,448 

5,549 
17,101 

9,283 

2,762 
747 
2,079 
1,138 
1,086 




Total 


409,517 


'1,351,135 


119,728 


1,467,753 


'6,138,542 


746,046 


230,720 


'890,246 


97,412 


504,203 


'1,767,094 


191,471 






Nevada 


New Hampshire 


New Jersey 


New Mexico 


Taxable and nontaxable returns : 


7,095 
13,971 
12,952 
12,963 
10, 174 
34,017 

4,462 
656 
551 
672 
179 

31 
9 

10 
3 


4,220 
19,249 
31,891 
44,621 
46,606 
232, 352 

52,256 
10,909 
12,536 
22,666 
12,458 

3,466 
1,497 
2,993 
1,798 


56 
1,098 
2,633 
4,607 
5,417 
27,410 

8,115 
2,072 
2,252 
6,600 
4,637 

1,404 
639 

1,445 
850 


27, 169 
32,984 
36,361 
34,473 
31,602 
47,867 

4,763 

1,185 

494 

453 

183 

9 

7 


12,324 
49,135 
91,120 
120,803 
142,043 
309,002 

56,418 
20,400 
10,911 
16,049 
11,877 

1,544 
1,807 


103 
2,825 
6,553 
8,920 
11,433 
35,005 

8,844 
3,747 
2,183 
4,714 
4,166 

650 
909 


9,952 

209,494 
240,878 
269,441 
304, 167 
328,246 
721,940 

92,651 
23,947 

9,907 
15,694 

3,276 

447 

127 

125 

10 

7 


'18,594 

108,330 

358,773 

679,734 

1,064,153 

1,477,474 

4,863,413 

1,089,323 
412,128 
219,069 
525,705 
213,723 

52,433 
21,676 
35,445 
7,099 
14,704 


1,220 
18,876 
52,053 
95,171 
141,415 
552,577 

151,652 

73,921 
42,859 
132,433 
79,227 

22,135 
9,842 

17,524 
3,335 
7,398 


1,884 

35,442 
40,830 
29,033 
31,383 
26,323 
61,330 

7,258 

1,550 

875 

930 

260 

23 
6 
6 


'3,318 

19,595 
53,126 
73,911 
110,635 
113,930 
402,519 

84,192 
26,736 
19,437 
31,312 
17,302 

2,313 

1,017 
1,454 




Under $1,000 


269 
2,382 

4,347 

6,525 

10,122 

42,409 

12,498 
4,941 
4,254 
9,168 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 


$100,000 under $150,000 

$150,000 under $200,000 


1,234 
617 
777 




$500,000 under $1,000,000 






Total 


99,000 


'496,276 


69,245 


219,487 


'839,322 


90,742 


2,230,309 


'11,135,104 


1,411,688 


238,738 


'965,266 


106,494 





Footnotes at end of table. See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms." 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 

Table 16.— ADJUSTED GROSS INCCME AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BY STATES AND TERRITORIES— Continued 



&1 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross 
Income 

(Thouaend 
dollars) 



Income tax 
after 
credits 
(Thousand 
doners) 



Number of 
returns 



Adjusted 
gross 
income 

( Thousand 
dollars) 



Income tax 

after 
credits 

f Thousand 
dollars} 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



Number of 
returns 



Adjusted Income tax 
gross 
income 

(Thousand 
dollars) 



North Carolina 



North Dakota 



Taxable and nontaxable returns : 
No adjusted gross income 

Under $1,CXX) 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Taxable and nontaxable returns: 
No adjusted gross incane 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Taxable and nontaxable returns: 
No adjusted gross Inccine 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Ijtal 

Taxable and nontaxable returns: 
No adjusted gross Income 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 



15,296 

614,230 
805,377 
895, 174 
987,652 
898,311 
1,804,178 

257,425 
69,986 
35,581 
54,409 
15,932 

2,941 
1,036 
1,158 

142 
73 



6,458,901 



'53,371 

320,337 
1,206,627 
2,242,477 
3,464,387 
4,024,382 
11,999,955 

3,036,115 
1,195,886 
788,735 
1,821,U3 
1,059,764 

356,594 
177,644 
328,868 
93,933 

144,670 



^32, 208, 136 



938 118,842 



3,514 

60,038 

160,225 

294,895 

367,341 

1,322,185 

437,347 
201, 130 
146,984 
427,296 
343,654 

139,035 
73,640 

145,316 
43,538 
66,293 



190,136 
224,585 
235,735 
183,292 
134,724 
197,344 

20,697 
6,021 
3,030 
4,766 
1,030 

164 
40 
32 



1,210,540 



105,591 
335,839 
588,247 
639,934 
603,158 
1,283,930 

244,448 
103,739 

67,711 
165, 314 

67,736 

21,276 
6,953 
8,846 
2,755 
3,815 



'4,230,500 



1,025 
10,209 
25,147 
32,372 
40,734 
125,382 

34,402 
16,246 
12,522 
40,453 
22,707 

9,121 
2,830 
4,061 
1,241 
2,649 



4,793 

33,738 
45,217 
36,128 
28,102 
21,231 
32,211 

3,074 
853 
504 
697 
60 



206,616 



'2,472 

17,898 
69,569 
89,524 
95,800 
95,596 
210,185 

35,572 
14,688 
11,008 
20,961 
3,778 

C = ) 



127 
2,804 
5,140 
6,308 
7,305 
22,564 

5,311 
2,505 
2,095 
5,032 
1,380 

I') 



9,415 

337,399 
365,320 
383,287 
432,714 
499,042 
1,207,494 

119,867 

27,840 

14,175 

19,603 

5,124 

975 

199 

202 

26 

12 



Pennsylvania 



9,911 

99,698 
1U,731 
104,763 
104,631 

81,063 
161,667 

17,419 
4,815 
1,879 
3,235 
766 

140 
27 
30 



'44,231 

52,498 
168,769 
261,272 
365,667 
365,392 
1,066,158 

205,512 
83,230 
42,395 

106,331 
49,141 

17,129 
4,618 
9,062 
2,264 
6,977 



'2,762,684 



548 

5,851 

11,948 

21,163 

27,980 

114,901 

30,558 
14,741 
8,698 

27,015 
17,367 

7,590 
2,186 
4,341 
1,563 
3,725 



300,680 



South Carolina 



4,953 

85,152 
100,207 
114,506 
83, U3 
64,734 
96,633 



2,492 

1,698 

1,622 

309 



564,304 



'5,749 

49, 147 
149,950 
288,232 
285,670 
289,414 
630,412 

103,192 
42,659 
37,594 
54,297 
20,693 

2,929 
1,213 
4,203 



'1,953,356 



340 
4,530 
12,577 
18,200 
21,272 
64,754 

14,506 
7,165 
7,404 

13,636 
7,179 

1,273 

577 

1,797 



175,210 



2,154 

30,078 
34,363 
26,025 
31,920 
51,060 
76,223 

6,636 

1,667 

1,082 

813 

166 

34 
7 
10 



'6,450 

15,164 

51,700 

65,967 

113,533 

230,780 

501,996 

79, 194 
23,278 
24,529 
29,477 
10,407 

4,125 
1,167 
3,001 
2,450 



197 
2,415 
4,245 
8,990 
16,235 
47,379 

10,981 
4,692 
4,675 
8,023 
3,685 

1,909 
506 

1,127 
1,U3 



6,648 

69,653 
75,747 
66,391 
82,052 
91,194 
183,523 

13,628 

3,733 

1,799 

3,266 

705 

105 
32 

47 
11 



603,542 



'15,065 

37, X9 
114,955 
166,653 
288,022 
410,545 
1,215,800 

218,693 
63,286 
40,563 

105,609 
45,566 

12,595 
5,440 

12,718 
7,475 

18,615 



420 

5,497 

12,102 

24,123 

35,321 

135,800 

32,517 
11,160 
3,190 
26,095 
15,663 

5,691 
2,333 

5,423 
3,230 
8,702 



332,267 



South Dakota 



8,483 

41,763 
44,328 
38,533 
30,907 
23,189 
28,523 

2,094 
323 
598 
636 
68 



'10,794 

24,383 
66,196 
95,820 
107,712 
126,366 
183,227 

24,953 
13,939 
13,520 
21,283 
4,347 



'671,758 



336 
2,292 
4,952 
6,731 
10,598 
18,914 

3,810 
2,341 
2,850 
5,237 
1,561 



59,847 



21,102 
20,936 
24,593 
26,378 
13,349 
23,317 

2,114 
1,033 

( = ) 
577 
62 



{') 



11,871 
30,109 
60,447 
91,262 
59,990 
154,837 

24,964 
17,773 

20,241 

4,138 

(') 
513 
1,451 
1,558 



262,742 '1,155,318 116,232 133,980 '480,734 48,531 1,137,217 '4,752,338 520,952 



124 
1,550 
3,4S2 
5,908 
4,303 
17,139 

3,623 
3,097 

5,103 
1,320 



<.') 



251 
608 

780 



12,019 

4A2,1S5 
524,782 
565,578 
624,318 
657,999 
1,165,779 

102,555 
29,052 
13,831 
20,602 
7,529 

1,336 

263 

249 

58 

20 



4,163,160 



'26,4.45 

237,940 
780,979 
1,427,750 
2,201,694 
2,953,275 
7,653,599 

1,205,385 
500,341 
306,502 
638,542 
504,981 

158,893 
46,316 
69,657 
40,462 
59,602 



^,814,973 



2,347 
40,424 
U0,894 
194,203 
271,693 
363, 340 

133,225 
91,103 
64,478 
132,620 
136,831 

66,886 
22,085 
35,566 
23,344 
33,496 



2,373,040 



Tennessee 



6,596 

144,724 
134,747 
176,967 
131,209 
115,532 
193,220 

19,456 

6,413 

3,322 

4,265 

347 

107 

26 

30 

2 

1 



'5, 176 

79,329 
276,438 
434,692 
458,363 
517,739 
1,266,539 

229, 395 
110,011 

74,047 
143,293 

55,570 

12,545 
4,381 
3,750 
1,600 
1,121 



987,464 '3,673,637 



437 
9,271 
21, 124 
27,658 
39,769 
U6,610 

33,872 
19,974 
15,224 
40,235 
20,716 

5,482 

1,935 

4,323 

792 

397 



Virginia 



5,887 

164,230 
202,430 
190,094 
173,250 
135, 153 
263,938 

34,006 
8,287 
3,543 
5,039 
1,134 

142 

33 

39 

1 

6 



'19,422 

93,765 
300,752 
477,583 
603,187 
608, 167 
1,776,445 

399,636 
140,688 

79,156 
167,333 

74,900 

16,903 

5,704 

9,357 

541 

17,135 



1,208 
11,663 
25,627 
42,470 
52,049 
198, 145 

59,451 
24,297 
15,615 
42,175 
26,446 

7,336 
2,854 
4,769 
257 
6,590 



'15,133 

173,376 

539,570 

957,327 

1,518,223 

2,249,170 

8,074,416 

1,399,653 
478,625 
315,091 
647,965 
336,610 

114,788 
34,501 
57,453 
17,219 
15,707 



3,422,694 '16,919,511 



Rhode Island 



40,611 
43,281 
52,252 
57,137 
44,797 
75,305 

6,724 
2,174 
1,205 
1,395 

461 

60 
21 
27 



23,999 
66,687 
130,209 
200,047 
202,935 
491,445 

80,132 
37,025 
26,952 
44,472 
30,796 

7,396 
3,571 
7,589 
2,530 
2,162 



'1,357,408 



39,655 

358,491 
396,422 
405,017 
395,903 
328,963 
666,496 

31,491 
22,733 
10,749 
15,733 
3,733 

553 
179 
221 
38 

14 



2,726,396 



'78,306 

187,907 
582,288 
1,007,713 
1,384,143 
1,474,311 
4,445,816 

959,966 
390,936 
233,660 
529,252 
247,529 

66,760 
30,749 
63,062 
25,209 

25,774 



'11,581,769 



Washington 



7,753 '17,433 



89,626 
130,394 
108,876 
127,467 
145,697 
309,659 

33,682 
8,315 
4,130 
4,174 
931 

115 

31 

37 

7 

2 



971,396 



47,946 
136,151 
274,061 
446,239 
657,073 
2,069,075 

392,086 
143, 535 

91,239 
136,756 

61,966 

13,813 
5,273 
9,710 
4,480 
4,550 



'4,526,620 



Footnotes at end of table. See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms. 



62 



INDIVIDUAL INCOME TAX RETURNS FOR 1956 



Table 16. —ADJUSTED CROSS INCOME AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BY STATES AND TERRITORIES— Continued 



Adjusted gross Income classes 



Number of 
returns 



Adjusted 

gross 

incorae 

(Thmja»nd 

dollara) 



Income tax 

after 
credits 
f Tftousand 

dollara) 



Number of 
returns 



Adjusted 
gross 
Income 

(ThouMand 
doU»ra) 



Income tax 

after 

credits 

( Thoutand 

dollar*) 



Wumber of 
returns 



Adjusted 
gross 
Income 

(Thouaand 
dollar a) 



Income tax 
after 
credits 

(T^ouaarul 
dollara) 



Number of 
returns 



Adjusted 
gross 
Income 

( Thouaand 
dotlara) 



Income tax 

after 

credits 

(Thouaattd 
dollara) 



Taxable and nontaxable returns : 
No adjusted gross income 



Under $1,000 

$1,000 under $2,000.. 
$2,000 under $3,000.. 
$3,000 under $4,000.. 
$4,000 under $5,000. . 
$5,000 under $10,000. 



$10,000 under $15,000.. 
$15,000 under $20,000.. 
$20,000 under $25,000.. 
$25,000 under $50,000.. 
$50,000 under $100,000. 



$100,000 under $150,000. . . 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or-more 



Total . 



*est Virginia 



Wyoming 



Other areas* 



2,098 

84,784 
98,400 
74,478 
69, 132 
88,870 
151,018 

U,108 
2,531 
1,545 

1,872 
461 

48 
3 

10 
2 



586,368 



'3,087 

44,199 
142,652 
184,421 
241,155 
400,681 
971,769 

130,446 
43,356 
33,859 
61,988 
31,351 

5,551 
1,334 
2,675 
1,391 
4,462 



'2,298,203 



373 
6,306 
9,152 
17,9U 
32,086 
106,061 

20,173 
8,523 
6,963 
16,362 
11,326 

2,554 
613 

1,531 
659 

2,234 



7,778 

169,737 
203,773 
176,688 
176,288 
182,611 
392, 501 

33,331 
9,145 
4,890 
7,214 
1,385 

231 

64 

63 

6 

2 



243,830 



1,365,707 



'9,265 

94,136 
300,945 
442,659 
620,964 
822,044 
2,600,678 

390, 334 
156,137 
108,491 
237,158 
90,866 

27,235 

11,092 

17,338 

3,385 

2,282 



'5,916,479 



1,225 
14,399 
30,041 
53, 132 
72,955 
294,592 

58,496 
26,959 
21.144 
57,076 
30,842 

10,729 
4,724 
7,607 

1,404 
1,061 



12,397 
18,059 
12,173 
11,818 
16,716 
34,039 

2,730 

738 

316 

549 

85 



(') 



686,386 



111,087 



7,403 
25,228 
31,050 
42,429 
75,436 
231,120 

31,743 
12,694 

6,870 
20,325 

5,394 

874 

395 

1,231 



'493,013 



159 
1,153 
2,167 
2,895 
7,882 
25,428 

4,932 
2,502 
1,517 
6,122 
2,072 

401 
190 
597 



14,057 
15,358 
7,669 
5,21B 
2,721 
12,851 

3,762 



") 



61,8 



8,573 
21,712 
19, 391 
19,165 
11,806 
91,420 

44,056 



( = ) 



71 
645 
759 
834 
259 
3,400 

5,133 



(.') 



See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms." 

^Adjusted gross deficit. 

^Sample variability is too large to warrant showing separately. However, the grand total includes data deleted for this reason. 

^Adjusted gross income less adjusted gross deficit. 

^Consists of returns with addresses outside the United States, Alaska, and Hawaii. 



HISTORICAL TABLES 
INDIVIDUAL RETURNS, 1947-1956 

Page 

17. Number of returns by major characteristics, adjusted gross 

income and deficit, taxable income, and tax 64 

18. Returns with income tax — number, adjusted gross income, income 

tax, and average tax, by adjusted gross income classes 65 

19 . Sources of income by type 66 

20. Itemized deductions on returns with adjusted gross income, by 

type 66 

21. Selected sources of Income by adjusted gross income classes.. 67 

22. Number of returns, adjusted gross income, and income tax, by 

States and Territories 69 



64 



INDIVIDUAL INCOME TAX RETURNS, 1947-1956 



Table 17.— NUMBER OF RETURNS BY MAJOR CHARACTERISTICS, ADJUSTED GROSS INCOME AND DEFICIT, TAXABLE INCOME, AND TAX 



Number of returns, total^ 



Returns with adjusted gross income, total. 

Taxable: 

With income tajc 

Self-employment tax only 

Nontaxable : 

Self-employment tax only 

Other nontaxables 



Returns with no adjusted gross income, total^. 

Taxable : 
Self-employment tajt only 

Nontaxable : 

Self-eii5)loyment tax only 

Other nontaxables^ 



Number of — 

Taxable returns 

Nontaxable returns ^ 

Returns with itemized deductions' . 



Taxable 

Nontaxable : 

With adjusted gross income 

With no adjusted gross income'. 



Returns with standard deduction. 



Taxable 

Nontaxable: 

With adjusted gross income.... 

With no adjusted gross income. 



Number of returns with self-employment tax. 



Number of returns with taxable income. 



Taxable. . . . 
Nontaxable. 



Number of returns by source of income : 
Positive income: 

Salaries and wages 

Dividends in adjusted gross income^ 

Interest received^ 

Annuities and pensions: 

Life expectancy method 

3-year method 

Income from estates and trusts 



Business profit 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of other property. 

Rents and royalties net income 

Other sources^ 



Losses : 

Busijiess loss 

Partnership loss 

Net loss from sales of capital assets. 
Net loss from sales of other property. 

Rents and royalties net loss 

Net operating loss deduction* 

Loss from estates and trusts 



Amount of adjusted gross income, total. 



Taxable returns.... 
Nontaxable returns . 



Amount of adjusted gross deficit, total. 

Returns with only self-employment tax. 
Other returns 



Amount of taxable income . 



Amount of tax, total. 



Income tax after credits. 
Self-employment tax 



59,197,004 
58,798,843 

46,258,646 



2,443,181 

10,097,016 



97,405 
300,756 



46,258,646 
12,938,358 



18,458,563 
16,972,938 



40,738,441 
29,285,703 



11,054,572 
393,161 



7,350,166 
46,484,182 



46,253,646 
225,536 



51,912,314 
3,924,583 
6,715,135 

613,747 
209,212 
375,008 

7,381,270 
1,550,819 
3,143,460 
98,875 
4,090,501 



1,591,397 
244,719 
783, 596 
206,108 

1,319,253 

28,102 



58,250,183 
57,818,164 



2,373,745 
10,755,354 



79,329 
352,195 



44,689,065 
13,561,123 

16,891,084 

15,434,733 
1,456,351 

41,359,104 
29,254,332 

11,672,743 
432,024 



44,639,065 
225,145 



51,255,701 
3,715,617 
6,330,734 

575,633 
192,029 
360,155 

6,736,435 
1,637,570 
2,899,831 
109,933 
3,986,860 



1,508,662 
267, 102 
654,121 
157,919 

1,253,080 

20,978 



56,747,008 
56,306,704 



1,135,590 
12,538,054 



13,305 
426,999 



42,633,060 
14,113,948 

15,701,595 
13,711,830 

1,549,461 
440,304 

41,045,413 
28,921,230 

12,124,133 

4,211,656 

42,814,133 

42,633,060 
181,073 



49,925,305 
3,681,007 
6,124,335 

730,279 

368,806 

6,320,812 
1,538,046 
2,411,147 
135,062 
3,863,618 



1,464,726 

228,949 

664,084 

207,456 

1,143,837 

34,781 

12,258 



57,838,184 
57,415,885 



44,159,622 
1,046,507 



12,209,756 
422,299 

17,022 



45,223,151 
12,615,033 

14,426,417 
12,932,132 

1,089,008 
405,277 

43,411,767 
32,291,019 

11,120,748 
4,217,492 



50,873,912 
4,495,133 
5,579,720 

735,471 

426,323 

6,121,474 
1,649,591 

1,987,723 

93,741 

4,061,630 

1,861,744 



1,281,395 
241,505 
789,370 

151,152 

1,192,880 

38,205 



56,528,817 
56,107,039 



42,833,575 
1,033,157 



12,240,257 
421,728 



43,376,273 
12,652,544 

12,835,776 
11,462,609 

960,880 
412,287 

43,693,041 
32,413,664 

11,279,377 



49,842,862 
4,218,722 
5,196,439 



425,669 

5,791,797 
1,625,320 
2,034,196 
98,738 
3,865,368 
1,888,988 



1,080,870 
208,170 
665,727 
124,402 

1,054,992 
29,987 



55,447,009 
55,042,597 



41,594,222 
1,042,575 



12,405,300 
404,412 



42,648,610 
12,798,399 

11,581,696 
10,212,822 

976,275 
392,599 

43,865,313 
32,435,738 

11,429,525 

4,073,811 



48,538,699 
4,033,391 
4,324,056 

598, 330 

432,106 

6,127,629 
1,692,545 
2,132,037 
100,765 
3,835,620 
2,353,392 



1,047,713 
219,839 
582,413 
180,335 
977,980 
30,570 



53,060,098 
52,655,564 



14,468,832 
404,534 



33,186,682 
14,373,416 

10,320,298 
8,724,546 

1,191,218 
404,534 

42,739,800 
29,462,136 

13,277,664 



46,147,211 
3,663,423 

4,410,271 

525,514 

337,298 

5,376,922 
1,872,550 
1,895,953 
117,067 
3,727,762 
2,278,576 



988,465 
250,928 
668,038 
182, 540 
899, 337 



51,814,124 
51,301,910 



15,673,615 
512,214 



35,623,295 
16,185,329 

9,691,340 
7,899,061 

1,280,055 
512,214 

42,122,734 
27,729,234 

14,393,550 



44,167,831 
3,656,582 
4,714,567 

545,703 

353,347 

5,817,827 
1,971,001 
1,439,221 
123,254 
3,606,363 
2,283,711 



896,247 
278,292 
697,010 
160,209 
873,636 



52,072,006 
51,745,597 



15,334,449 
326, 309 



36,411,248 
15,660,758 

8,828,927 
7,297,843 

1,204,775 
325, X9 

43,243,079 

29,113,405 

14,129,674 



45,000,595 
3,321,922 
3,963,527 

377, 317 

328,386 

6,387,370 
1,636,218 
1,694,2X 
136,132 
3,174,410 
2,012,844 



820,474 
173,721 
586,123 
103,112 
821,073 



(TTiousend dollera) 



258,583,814 

249,551,275 
19,032,539 



204,316 
655,230 



141,532,061 



32,732,132 
533,115 



249,429,132 

229,595,449 
19,833,733 



125,110 
773,755 



128,020,111 



29,613,722 
463,213 



230,235,855 

209,658,830 
20,557,025 



35,900 
973, 530 



115,331,301 



26,665,753 
301,498 



229,363,409 

212,421,184 
17,442,225 



46,003 
1,109,150 



29,430,659 
225,614 



216,087,449 

198,531,784 
17,555,665 



23,425 
774,116 



27,802,331 

217,457 



203,097,033 

185,171,964 
17,925,059 



23,912 
735,635 



24,439,073 

24,227,780 
211,293 



179,874,478 

158,545,122 
21,329,356 



18,374,922 
13,374,922 



161,373,205 

138,556,406 
22,806,799 



799,280 



14,533,141 
14,533,141 



164,173,861 

142,056,885 
22,116,976 



15,441,529 
15,441,529 



'Includes returns with no information, 1947-52. 
^Reported on Form 1040 only. 

■'Not available after 1953. Includes Fomi 1040A or W-2 showing wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reported in 
one sum as other income . 

*Not available for 1947-50 nor for 1955-56. 



INDIVIDUAL INCOME TAX RETURNS, 1947-1956 



65 



Table 18.— RETURNS WITH INCOME TAX— NUMBER, ADJUSTED GROSS INCOME, INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



NUMBER OF RETURNS 

$500 under $1,000 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $A,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

ADJUSTED GROSS INCOME 

$500 under $1,000 

$600 under $1,000 

$1,000 under $1,500 '. 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

INCCME TAX AFTER CREDITS 

$500 under $1,000 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

AVER«)E INCtME TAX PER TAXABLE RETURN 

$500 under $1,000 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Average Income tax 



1,357,447 
2,392,096 
2,364,317 
2,878,453 

3,169,007 
7,158,365 
7,650,165 
16,179,494 

1,913,975 
497,449 
234,745 

346,246 

89,095 

14,057 

3,843 

4,031 

593 

268 



1,437,346 
2,483,242 
2,447,663 
2,961,513 

3,318,528 
7,529,X8 
7,619,205 
14,328,468 

1,517,076 
425,730 
210,172 
120,427 
190,589 
77,563 

12,902 

3,937 

4,009 

624 

263 



1,292,933 
2,426,670 
2,431,232 

3,078,559 

3,452,029 
7,924,537 
7,545,254 
12,355,239 

1,215,482 
368,492 

291,663 

161,897 
70,332 

11,617 

3,192 

3,234 

437 

201 



1,361,444 
2,632,034 
2,787,231 
3,335,910 

3,685,629 
8,202,537 
7,666,402 
12,490,576 

1,158,199 
348,741 

264,008 

150,981 
60,260 

12,461 

2,692 
372 
U5 



1,420,812 
2,760,133 
2,963,805 
3,568,839 

3,883,813 
8,552,203 
7,279,244 
10,609,222 

983,014 
324,088 

252,333 

152,900 
65,396 



i,195 
416 
148 



1,610,092 
2,754,588 
3,115,581 
3,814,784 

4,178,241 
8,858,530 
6,949,135 
3,699,138 

831,819 
295,919 
154,766 

93,693 
149,837 

67,447 

12,045 

4,008 

3,905 

523 

171 



1,570,113 
2,663,366 
3,333,412 
4, 132, 168 

4,585,740 
8,668,606 
5,740,400 
6,114,699 

679, U4 
256,019 
139,837 

83,645 
136,462 

62,689 

11,554 

3,943 

4,053 

623 

219 



1,538,363 
2,742,856 
3,385,746 
4,418,528 

4,750,944 
8,076,430 
4,727,478 
4,837,794 

581,572 
220,420 
116,446 

65,543 
105,713 

46,130 

8,028 

2,723 

2,572 

379 

120 



2,619,795 
3,628,233 
4,683,599 

4,914,112 
8,280,683 
4,880,174 
4,666,206 

599,545 
236,438 
122,221 

70,550 
114,526 

52,725 

9,619 

3,122 

2,975 

415 

149 



4, 178,487 
5,660,010 
6,439,111 

6,171,703 
8,695,846 
3,818,89^ 
2,837,583 

486,961 

201,300 

102,386 

57,624 

89,153 

38,044 

6,353 

2,057 

2,013 

302 

U4 



46,253,646 44,639,065 42,633,060 44,159,622 



42,833,675 41,594,222 



33,136,682 



35,628,295 



36,411,248 



41,578,524 



(ThouaMnd dollars) 



1,130,213 
3,005,109 
4,129,399 
6,474, 132 

8,737,648 
25,144,783 
34,380,979 
108,296,216 

22,543,784 

8,531,736 

5,215,782 

• 11,638,375 

5,900,331 

1,679,344 

659,130 

1,138,037 

395,502 

549,625 



249,551,275 



39,381 
213,384 

344,842 
543,045 

769,289 
2,312,101 
3,186,754 
12,190,219 

3, 369, U4 
1,520,665 
1,058,133 

3,009,248 

2,128,630 

708,831 
297,130 
545,677 
202,455 
288,234 



1,200,421 
3,105,659 
4,255,817 
6,666,813 

9,157,665 
26,407,948 
34,208,187 
94,301,910 

17,908,955 
7,295,826 
4,680,576 
3,284,321 
7,138,272 
5,U9,U1 

1,542,840 
574,131 

1,140,318 
414,815 
550,864 



229,595,449 



42,172 
216,479 
352,948 
551,714 

793,795 

2,381,762 

3, 129, 354 

10,614,024 

2,692,340 

1,308,272 

961,080 

745,939 

, 1,962,136 

1,852,467 

553,397 
305,830 
549,179 
209,848 
290,936 



32,732,132 29,613,722 



1,073,798 
3,047,937 
4,237,823 
6,922,726 

9,505,225 
27,812,489 
33,828,835 
31,237,475 

14,390,558 
6,316,307 



6,067,727 
4,551,794 

1,389,769 
546,951 
915,750 
293,111 
406,532 



37,648 
213,519 
344,635 
575,180 

317, 847 
2,467,295 
3,049,831 
9,210,378 

2,135,165 
1,145,539 

1,521,883 

1,633,931 
1,703,710 

614,555 
257,014 
455,363 
154,785 
222,374 



26,565,753 



1,146,237 
3,299,462 
4,865,679 
7,493,336 

10,156,359 
28,746,397 
34,370,599 
31,752,318 

13,718,699 
5,983,194 

5,355,250 

5,682,111 
3,994,325 

1,533,413 

753,081 
252,379 
275,263 



210,433,602 



46,155 
255,854 
449,872 
595,210 

983,259 
2,871,975 
3,545,531 
10,443,227 

2,358,258 
1,233,330 

1, 566, 556 

1,786,009 
1,545,090 

812,499 

414,246 
149,012 
169,496 



1,191,714 
3,463,102 
5,176,783 
3,030,291 

10,717,097 
29,930,509 
32,575,069 
68,753,095 

11,677,403 
5,551,U0 

5,084,077 

5,757,127 
4,340,235 

1,853,390 

891,963 
278,810 
289,224 



196,590,999 



46,954 

271,039 

477,751 

748,512 

1,022,509 

2,941,669 

3,323,844 

8,849,348 

2,024,375 
1,158,592 

1,520,467 

1,830,556 
1,311,292 

934,889 

495,864 
164,964 
180, 196 



1,354,505 
3,452,761 
5,446,167 
8,578,144 

11,530,005 
30,946,234 
31,016,329 
55,338,598 

9,923,727 
5,073,155 
3,447,538 
2,555,301 
5,651,016 
4,500,312 

1,440,965 
687,244 

1,100,454 
349,694 

344,640 



133,243,590 



50,542 

241. 320 
451,740 
721,975 

998. 321 
2,728,262 
2,919,538 
5,607,556 

1,594,410 

973,921 

759,746 

523,012 

1,677,416 

1,773,160 

637,725 
356,130 
612,801 
2U,452 
213,653 



1,310,310 
3,381,544 
5,313,935 
9,290,393 

12,652,390 
30,154,986 
25,557,591 
39,046,068 

3,143,940 
4,395,990 
3,110,483 
2,231,381 
5,144,080 
4,192,517 

1,335,519 
575,791 

1,141,235 
419,462 

433,407 



158,545,122 



40,337 
197,079 
413,125 
647,370 

390,984 
2,177,241 
2,043,733 
3,933,598 

1,157,379 

757,996 

515,331 

505,358 

1,332,086 

1,517,005 

513, 195 
323,914 
602, 558 
239,881 
260,550 



13,374,922 



1,289,971 
3,474,249 
5,925,539 
9,925,073 

13,084,856 
28,027,897 
21,029,837 
30,970,696 

5,971,330 
3,733,153 
2,588,897 
1,737,821 
3,976,070 
3,074,224 

951,005 
456,140 
718,256 
254,332 
255,509 



138,566,406 



38,437 
191,102 
394,473 
650,080 

875,700 
1,919,402 
1,609,173 
3,039,306 

951,897 
625,709 
491,165 
378,482 
1,022,535 
1,052,365 

407, 379 
216,042 
369,969 
148,465 
146,459 



14,538,141 



1,272,455 

3,347,031 
6,347,058 
10, 523, 553 

13,535,912 
28,714,750 
21,709,135 
29,818,294 

7,200,663 
4,054,251 
2,717,601 
1,924,696 
4,313,111 
3,516,082 

1,153,455 
534,345 
336,639 
274,704 
253,072 



187,415 
435,023 
704, 578 

914,648 
1,990,235 
1,687,046 
2,950,914 

1,002,044 

584, 138 

526, 578 

418,906 

1,136,288 

1,247,160 

503,298 
256,026 
441,954 
155,866 
151,715 



15,441,529 



2,152,14a 

5,295,621 

9,974,180 
14,507,256 

15,951,476 
29,914,610 
16,917,330 
13,433,619 

5,870,665 
3,455,452 
2,276,347 
1,571,575 
3,351,904 
2,525,752 

759,938 
352,644 
574,511 
201,811 

214,946 



135,301,875 



387,787 

844,725 

1,291,807 

1,510,628 
2,767,106 
1,761,421 
2,550,665 

1,172,385 

850,451 

556,648 

5U,078 

1,277,688 

1,186,450 

411,090 
201,928 
340,804 
122,749 
131.263 



13,075,231 



29 
89 
1^6 
190 

243 
323 
417 
753 

1,756 
3,057 

4,508 

8,691 

23,892 

50,425 

77,317 

135,370 

341,403 

1,075,500 



708 



29 
87 
144 
136 

239 
316 
411 
741 

1,775 
3,073 
4,573 
6,194 
10,295 
23,333 

50,643 
77,681 
136,987 
336,296 
,106,410 



663 



142 
187 

237 
311 
404 
745 

1,798 
3,109 

5,218 

10,402 
24,295 

52,901 

80,518 

140, 805 

354,199 

1,106,333 



625 



97 
161 

208 

268 
350 
462 
335 

2,036 
3,537 



11,829 
27,300 

65,203 

153,880 

400,570 

1,168,938 



666 



33 
98 
161 
210 

263 

344 
457 
834 

2,059 
3,575 

6,026 

11,972 
27,697 



155,200 

396,548 

1,217,541 



148 
139 

239 

308 
420 
750 

1,917 
3,308 
4,909 
6,703 
U,195 
26,364 

57,096 

88,855 

156,927 

404,306 

1,249,433 



532 



26 
74 
124 
157 

194 
251 
356 
651 

1,704 
2,961 
4,401 
6,048 
10,128 
24, 199 

53,026 

83,312 

148,435 

335,042 

,189,725 



481 



25 
70 

117 
147 

184 
238 
340 
628 

1,637 
2,839 
4,213 
5,775 
9,672 
23,030 

50,745 

79,340 

143,845 

391,723 

,220,492 



408 



72 
120 
150 

185 
240 
346 
635 

1,671 
2,894 
4,308 
5,938 
9,922 
23,654 

52,323 

82,007 

148,556 

375,581 

1,018,221 



424 



93 

149 
201 

245 

318 
461 
899 

2,403 

4,225 

6,413 

3,369 

14,331 

31, 182 

64,708 

98, 165 

168,382 

406,454 

1,151,430 



435 



66 



INDIVIDUAL INCOME TAX RETURNS, 1947-1956 



Table 19.— SOURCES OF INCOME BY TYPE 



Sources of Income 



Returns with adjusted gross income: 
Positive IncoDe: 

Salaries and wages ^ 

Dividends In adjusted gross income^. 

Interest received ^ 

Annuities and pensions: 

Life expectancy method 

3-year method 

Income from estates and trusts 



Business profit 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of other property. 

Rents and royalties net income 

Other sources* 



Total 

Losses : 

Business loss 

Partnership loss 

Net loss from sales of capital assets. 
Net loss from sales of other property. 

Rents and royalties net loss 

Net operating loss deduction' 

Loss from estates and trusts 



Total 

Adjusted gross income. 



Returns with no adjusted gross income: 
Positive income: 

Salaries and nages^ 

Dividends in adjusted gross deficit^ 

Interest received^ 

Annuities and pensions: 

Life expectancy method 

3-year method 

Income from estates and trusts 



Business profit 

Partnership profit 

Net gain frcm sales of capital assets. 
Net gain from sales of of her property. 

Rents and royalties net income 

Other sources' 



Total 

Losses; 

Business loss 

Partnership loss 

Net loss from sales of capital assets. 
Net loss from sales of other property. 

Rents and royalties net loss 

Net operating loss deduction' 

Loss from estates and trusts 



Total. 



Adjusted gross deficit. 



(Thouaund dollars) 



215,i82,206 
8,566,577 
2,846,566 

655,595 
2S<1,477 
617,738 

23,629,90.4 
9,368,565 
4,874,682 
71,854 
3,859,966 
1,297,767 



271,555,697 



1,491,639 
333,264 
421,409 
162,611 
540,132 

23,028 



268,581,814 



135,775 
39,079 
25,447 

1,713 

7,639 

31,986 
24,413 

116,449 

( = ) 
60,488 
15,706 



459,401 



885,605 
207,389 

17,056 
148,910 

36,209 



1,318,947 



859,546 



200,580,472 
7,819,949 
2,555,609 

624,567 

244,995 

565,036 

20,566,259 

9,530,872 

5,024,200 

93,616 

3,660,430 

792,714 



252,058,719 



1,297,251 

330, 305 
357,641 
121,497 
509,487 

13, 360 



249,429,182 



131,633 
30,954 
28,000 



578 

30,964 

22,572 

102,150 

3,134 

36,839 

5,018 



393,914 



869,969 
199,192 

17, 572 
97,067 
101,810 

(") 



898,865 



185,794,926 
7,030,900 
2,349,915 

[ 799,292 

683,434 

19,218,571 
8,973,893 
3,614,012 

104,930 
3,497,917 

679,067 



232,746,855 



1,293,519 
259,724 
362,625 
129,023 
401,740 
58,829 
5,540 



2,511,000 



230,235,855 



157,697 
16,966 
20,315 



16,041 
30, 150 
117,350 
2,831 
33,375 
11,624 



420, 382 



1,015,290 
218, 518 
16,321 
70,035 
27,302 
86,136 
(») 



1,434,362 



1,014,480 



137,607,862 
5,804,993 
2,021,369 

670, 329 

1,686,754 

18,646,959 
8,734,424 
2,473,486 
60,359 
3,605,573 
889,025 



232,251,633 



1,073,477 
266,799 
437,849 
111,632 
457,509 
40,891 



126,058 
23,236 
20,780 

4,722 
30,740 
18,476 
65,040 

2,526 
53,693 
19,731 



365,437 



940,534 
243,916 
24,388 
70,954 
73,394 
161,411 



1,155,153 



174,193,394 
5,834,215 
1,822,337 

581,672 

1,700,139 

18,150,679 
3,799,142 
2,761,088 

102,826 
3,432,513 

794,878 



218,202,883 



1,009,459 
241,235 
348,557 

39,145 
383,212 

43,724 



216,087,449 



145,633 
25,409 
24,562 

2,139 
11,096 
14,314 
34,656 
74,777 
13,770 
56, 583 

6,953 



409,902 



373,919 
150,234 
16,905 
50,624 
24,392 
90,365 



797,541 



160,336,699 
6,030,895 
1,684,015 

499, 306 

1,739,064 

13,131,463 
3,352,180 
3,185,644 
83,761 
3,299,948 
1,199,951 



205,042,926 



939,922 
231,766 
268,302 
126,056 
342,834 
36,511 



203,097,033 



144,998 
25,120 
18,200 



22, 361 

31,078 
18,865 
96,777 

5,142 
53,415 

8,598 



425,057 



756,666 
227,316 
16,373 
78,267 
38,322 
68,668 



1,185,612 



760,548 



138,956,127 
6,130,906 
1,582,898 

429,767 

1,689,754 

16,846,649 
8,554,469 
3,181,051 
101,494 
3,183,655 
1,003,812 



181,665,532 



340,420 
223,547 
313,836 
132,306 

280,980 



1,791,139 



179,874,478 



116,998 
26,793 
12,706 

2,048 

10,318 

16,785 
21,033 
77,520 
1,694 
40,797 
10,262 



336,959 



753,250 
187,740 
16,742 
53, 140 
47,293 



1,063,165 



726,202 



124,798,953 
5,218,206 
1,511,555 

441,969 

1,435,302 

15,613,095 
7,894,590 
1,386,459 
100,390 
3,024,215 
1,030,824 



162,956,058 



635,138 
248,785 
331, 192 
101,086 
266,667 



1,582,868 



161,373,205 



84,195 
28,021 
16,275 



8,066 

16,451 
17,638 
69,061 

5,602 
35,417 

9,965 



292,130 



763,734 
189,353 
19,501 
72,716 
46,104 



1,091,408 



799,280 



125,8U,826 
4,939,627 
1,279,044 

293,103 

1,307,280 

18,029,409 
8,043,862 
2,455,675 
106,571 
2,572,772 
748,276 



165,590,445 



646,141 
166,030 
285,844 
82,481 
236,092 



66,576 
31,273 
14,406 

1,315 

7,287 

19,360 
20,163 
43,987 

4,607 
26,650 

6,814 



242,438 



644,436 
149,679 
12,725 
66,844 
26,599 



900,283 



657,847 



U4,736,671 
4,278,371 
1,115,258 

226,330 

1,227,282 

16,370,491 
8,231,785 
2,410,102 
97,121 
2,201,090 
645,294 



151,539,795 



519,098 
152,156 
279,314 
67,003 
226,940 



1,244,511 



150,295,275 



67,076 
16,819 
10, 156 

502 

3,399 

10,073 
16,797 
42, 195 

4,013 
26,579 

4,332 



201,946 



519,312 
143,121 
18,281 
56,080 
23,845 



559, 193 



^Excludes wages, less than $100 per return, not subject to income tax withholding, reported as other income on Form 1040A or W-2. For 1954-56, salaries after excludable sick pay. 

^Dividends reported on Form 1040. For 1954-56, dividends eligible for exclusion and tax credit received through partnerships and fiduciaries were included; the tabulated 
amounts are dividends after exclusions. 

^Interest reported on Form 1040. Includes partially tax-exempt interest received through partnerships and fiduciaries. 

^Includes wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reported in one sum as other income on Form 1040A or W-2. For 
1955-56, reduced by net operating loss deduction. 

For 1947-50, net operating loss deduction was reported as a business deduction; for 1955-56, it was an adjustment which reduced "Other sources." 

*For 1954-56, salaries after excludable sick pay. 

''For 1955-56, reduced by net operating loss deduction. 

'sample variability is too large to warrant showing separately. However, the grand total contains data deleted for this reason. 



Table 20.— ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE 



Type of deduction 



Interest paid 

Taxes 

Contributions 

Medical and dental expense 

Child care 

.Casualty losses 

Other deductions 

Total 



(Thousand dot tars ) 



4,810,079 
5,827,909 
4,877,793 
3,472,908 
110,577 
347,894 
3,165,569 



22,612,729 



(Not 
available) 



3,201, 
4,076, 
3,891, 
2,971, 
87, 
444, 
2,730, 



2,735,359 
3,639,153 
3,552,448 
2,391,339 

392,644 
2,373,234 



2,221,353 

3,167,778 
3,114,739 
2,133,130 

367,517 
2,552,035 



(Not 
available) 



,494,928 
,199,940 
!, 253, 009 
,556,294 

306,572 
,097,950 



1,224,004 
1,952,731 
2,029,550 
1,482,699 

227,596 
1,337,156 



1,000,439 
1,619,370 
1,873,030 
1,300,516 

241,569 
1,817,912 



7,857,8 



913,922 
1,625,601 
1,969,641 
1,394,813 

250,426 
1,633,553 



INDIVIDUAL INCOME TAX RETURNS, 1947-1956 



67 



Table 21.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



SALARIES AND WAGES'^ 

Returns with adjusted gross Income; 

Under $500 

♦5CX3 under $1,000 

Dnder $600 

$600 under $1,000 

$l,CO0 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000' 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income. 

Grand total 



DIVIDENDS' 

teturns with adjusted gross Income : 

Onder $500 

$500 under $1,000 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

14,000 under $5,000^ 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$M,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

fteturns with no adjusted groea incone. 

Grand total 



IITTERIST RECETVED* 

lleturns with adjusted gross Income; 

Onder $500 

$500 under $1,000 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000' 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

♦100,000 under $150,000 

$150,000 under $200,000 

♦200,000 under $500,000 

♦500,000 under $1,000,000 

♦1,000,000 or more 

Total 

Returnfi with no adjusted gross income. 

Grand total 

"'^tnoteB at end of table. 



(ThauBanct dollars) 



1,087,986 
1,853,051 
4,165,125 
5,252,048 
7,289,584 

9,393,512 
25,456,095 
32,675,903 
98,046,618 

16,256,390 
4,426,768 
2,273,670 

4,456,298 

2,029,914 

454,905 

144,201 

180,717 

30,369 

9,052 



215,482,206 

135,775 



11,016 
30,433 
66,284 
88,726 

102, 537 

101,644 

238,110 

226,897 

1,007,925 

852,897 
664,455 
511,237 

1,595,905 

1,285,630 

543,917 
251,820 
496,611 
191,563 
298,920 



8,605,656 



21,968 
52,878 
100,672 
109,234 
112,167 

102,798 
202,848 
188,276 
721,931 

334,714 
190,415 
127,420 

324,568 

157,602 

43,300 
16,628 
24,868 
7,451 
6,828 



2,846,566 
25,447 



1,074,269 
1,970,417 
4,378,953 
5,688,277 
7,603,711 

10,165,026 
27,079,405 
32,788,655 
85,563,600 

12,313,204 
3,655,396 
1,947,202 
1,285,890 
2,628,218 
1,680,933 

407,839 

142,553 

167,679 

31,409 

7,836 



200,580,472 
131,633 



13,273 
35,254 
73,884 
86,559 
95,903 

109,095 
219,896 
225,344 
986,005 

745,815 
560,95'. 
447,336 
382,213 
1,022, 5U 
1,123,788 

503,036 
239,560 
471,294 
137,071 
286, 158 



30,954 



7,850,903 



29,683 
49,508 
97,353 
110,399 
99,520 

104,748 
174,864 
196,226 
622,810 



2,555,609 

28,000 



1,137,682 
1,958,083 
4,433,881 
5,873,995 
8, U9, 186 

10,641,552 
28,790,162 
32,468,575 
72,550,811 

9,319,192 
3,083,117 



2,270,315 
1,553,470 

375,500 

120,346 

142,322 

17,062 

6,108 



185,794,926 

157,697 



185,952,623 



10, 178 
36,901 
65,505 
95,448 
93,973 

94,609 
200,461 
243,493 
946,788 

721,459 
520,773 

780,502 

868,526 

1,008,076 

420,263 
200,724 
376,622 
143,601 
202,998 



7,030,900 
16,966 



7,047,866 



21,955 
53,966 
94,934 
107, 508 
106,019 

92,583 
176,014 
186,123 
544,444 



282,214 


254,104 


167,421 


149,775 


114,601 
86,428 


1 176,403 


195,793 


173,144 


135,470 


128,428 


37,487 


38,203 


15,302 


13,916 


23,153 


21,099 


6,483 


5,441 


6,146 


5,851 



2,349,915 
20,315 



2,370,230 



1,208,770 
1,974,738 
4,587,925 
6,267,596 
8,470,037 

10,956,687 
29,243,923 
32,721,872 
73,196,798 

9,062,659 
2,970,569 

2,714,536 
2,272,934 
1,383,787 



124,054 
16,289 
4,193 



187,607,862 
126,058 



187,733,920 



16,520 
45,296 
91,647 
104,656 
103,491 

109,970 
194,240 
202,211 
923,150 

603,683 
429,583 

613,459 

719,058 
730,003 



259, 377 

98,413 
118,724 



5,804,993 
23,286 



5,828,279 



21,171 
58,011 
89,031 
94,303 
85,395 

83,390 
167,893 
153,417 
463,900 

210,473 

127,417 



143,019 
103,112 



42,148 

18,497 
4,969 
4,948 



2,021,869 

20,780 



1,197,251 
1,964,031 
4,763,672 
6,761,372 
9,147,821 

11,757,228 
30,554,952 
31,342,772 
60,361,693 

7,172,156 
2,590,932 



2, 102, 804 
1,415,540 



140,748 
17,596 
4,439 



174,193,394 
145,638 



18,236 
42, 567 
68,815 
89,248 
90,694 

101,725 
196,131 
199, 570 
845,370 

592,188 
417,070 

593, 180 

729,432 
802,253 



312,377 
100,381 
132,139 



5,834,215 
25,409 



5,859,624 



19,615 
48,018 
81,132 

34,774 
82,537 

75,986 
128,429 
138,933 
397,137 

134,467 
U6, 168 
147,089 

137,266 
105,898 



44,883 

21,114 
3,994 
4,897 



1,822,337 

24,562 



1,846,899 



1,146,950 
2,154,234 
4,765,216 
7,062,581 
9,758,258 

12,474,191 
31,270,695 
29,561,094 
47,621,929 

5,626,778 
2,308,530 
1,456,628 
936,639 
2,020,299 
1,421,555 

372,495 
139,834 
160, 592 
24,074 
^,077 



160,336,699 
144,998 



11,126 
39,969 
71,780 
88,011 
95,036 

102,454 
199,416 
229,364 
853, 185 

551,141 
404,406 
326,531 
273, 148 
735,213 
341,279 

359,342 
199,297 
364,894 
130,601 
149,702 



6,030,895 
25,120 



6,056,015 



17,963 
45,531 
71, 327 
76,550 
74,709 

71,350 
131,610 
128,569 
358,724 

165,038 
102,492 
71,158 
56,769 
129,189 
105,539 

31,971 

14,334 

20,710 

5,124 

5,358 



1,684,015 
18,200 



1,702,215 



1,093,015 
2,247,748 
5,003,951 
7,866,925 
10,880,068 

13,996,835 

30,717,185 
23,861,823 
31,515,233 

4,175,514 
1,855,309 
1,205,394 
847,817 
1,768,317 
1,256,908 

330,615 
133,105 
164,845 
27, 827 
7,693 



138,956,127 
116,998 



13,255 
44,003 
83, 102 
88,256 
93,956 

101,619 
207,767 
227,541 
780,146 

525,708 
398, 190 
335,540 
267,031 
758,936 
366,875 

386, 392 
205,692 
408,822 
153,322 

179,203 



6,130,906 



19,571 
44,154 
74,529 
77,866 
63,066 

66,922 
119, 396 
126,364 
318,921 

145,219 
92,049 
68,683 
53,721 

126,715 
93,683 

31, 302 

14,514 

23,040 

7,035 

6,148 



1,582,898 
12,706 



1,595,604 



1,114,198 
2,238,944 
5,357,515 
3,253,360 
11,740,607 

14,578,344 
28,413,731 
19,170,123 
23,996,697 

3,593,899 
1,663,462 
1,044,727 

697,711 
1,433,038 

964,043 

248,736 
98,689 

U2,328 
18,066 
5,729 



124,798,953 
84,195 



16,387 

55,742 

90, 554 

108,496 

128,090 

119,276 
261,941 
226,052 
732,138 

446,940 
334,989 
272,469 
213, 346 
591,314 
671,926 

282,804 
156,844 
289,075 
110,883 
108,943 



5,218,206 
28,021 



16,964 
53,510 
83,989 
91,703 
79,073 

71,703 
135,397 
127, 540 
303,637 

123,606 
81,961 
59,424 
41,571 
99,397 
78,621 

25,386 
11,679 
15,870 
5,106 
5,415 



1,5U,555 
16,275 



1,527,830 



826,510 
2,635,294 



5,115,343 
8,689,482 
12,295,300 

14,986,787 
29,124,813 
19,849,534 
22,430,789 

3,408,527 
1,656,210 
1,029,561 
710,542 
1,487,639 
1,036,653 

281,642 

110,022 

114,397 

18,247 

7,033 



125,814,826 
66,576 



9,967 
52,192 



77,767 
85,121 
90,302 

86,675 
183,714 
187,515 

643,704 

428,719 
322,247 
261,768 
209,140 
601,495 
697,785 

315,007 
169,879 
300,382 
102,760 
112,999 



4,939,627 
31,273 



11,179 
49,095 



65,631 
59,229 
60, 162 

58,935 
112,523 

95,717 
244,735 

113,620 
76,060 
52,813 
40,279 
94,149 
78,294 

25,220 
12,301 
17,353 
5,493 
6,215 



1,279,044 



14,406 



1,293,450 



1,037,879 
3,276,875 



6,503,166 
11,080,052 
15,017,923 

16,744,993 
27,869,823 
14,498,899 
11,454,941 

2,438,346 

1,335,786 

827,647 

552,927 

1,089,868 

695,377 

169, 356 

62,296 

68, 106 

8,772 

3,140 



114,736,671 
67,076 



114,303,747 



13,837 
61,798 



92,637 
96,006 
105,857 

105,762 
207,702 
175,112 
615,424 

403,488 
307,659 
239,536 
131,533 
479,275 
510,342 

202,748 
117,895 
199,684 
77,499 
84,071 



4,278,371 
16,819 



4,295,190 



13,041 
53,587 



63,533 
64,019 
62,898 

60,552 
99,829 
72,382 
201,061 

100,902 
66,414 
44,091 
32,630 
73,091 
58,062 

17,709 
8,477 

12,658 
4,107 
6,161 



1,115,258 
10,156 



68 



INDIVIDUAL INCOME TAX RETURNS, 1947-1956 



Table 21.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



BUSINESS PROFIT 

Returns with adjusted gross Income: 

Under $500 

$500 under $1,000 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000' 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income 
Grand total 



PARTNERSHIP PROFIT 

Returns with adjusted gross income: 

Under $500 

$500 under $1,000 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000' 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income 

Grand total 



RENTS AND ROYALTIES NIT INCOME 

Returns with adjusted gross income: 

Under $500 

$500 under $1,000 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000' 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income.... 

Grand total 



(Thoutand dolt»ra) 



141,559 
365,389 
722,451 
912,076 
1,067,262 

1,163,462 
2,223,430 
2,166,671 
5,851,631 

2,844,844 
1,716,364 
1,182,472 

2,383,227 

729,112 

97,246 

27,552 

25,177 

3,521 

5,958 



23,629,904 

31,986 



23,661,890 



16,694 
29,404 
66,949 
90,795 
111,029 

151,173 

395,649 

441,200 

1,932,182 

1,329,265 
950,869 
719,879 

1,778,210 

927,671 

229,513 
75,232 
99,149 
14,935 
8,767 



9,368,565 
24,413 



9,392,978 



43,698 
98,725 
165,689 
189,740 
182,279 

150,352 
290,067 
284,089 
922,922 

407,483 
244, 176 
143, 185 

393,462 

206,348 

63, 314 
22,200 
31,251 
11,175 
4,811 



3,859,966 
60,488 



148,721 
363,410 
740,022 
907,243 
1,033,484 

1,020,601 
2,001,591 
1,301,998 
4,817,069 

2,439,150 
1,489,921 
1,095,738 

687,976 
1,278,793 

594,886 

87,752 
26,552 
22,151 
4,548 
4,653 



20,566,259 
30,964 



20,597,223 



21,249 

39,523 

75,846 

109,059 

154,644 

197,795 

475,302 

516,311 

2,017,557 

1,261,349 
900,070 
681, 380 
525,325 

1,221,649 
864,953 

236,442 
85,299 
108,622 

21,633 
16,359 



9,530,872 



49,025 
99,395 
193,780 
193,291 
160,259 

168,491 
248,886 
275,361 
856,754 

370,803 
213,825 
151,199 
115,945 
252,711 
179,863 

60, 149 
22,093 
26,598 
U,563 
9,939 



3,660,430 
36,839 



140,399 
351,725 
727,315 
874,895 
982, 191 

1,068,887 
2,030,397 
1,659,320 
4,537,587 

2,214,822 
1,326,095 

1,447,476 

1,103,839 
546,550 

97,073 
25,205 
25,587 
4,815 
3,393 



19,213,571 

16,041 



15,953 
42,612 
78,154 
109,592 
139,110 

195, 356 

499,378 

524,379 

1,918,999 

1,188,504 
795,926 

1,106,191 

1,035,314 
845,897 

226,849 
76,267 
97,570 
18,696 

9,141 



8,973,893 
30,150 



9,004,043 



41,127 
104,290 
133,819 
187,277 
179,552 

159,779 
257,957 
279,887 
826,065 

331,573 
189,840 



225,645 
168,164 

54,837 
16,968 
23,660 
7,544 
11,577 



3,497,917 
38,375 



122,992 
314,182 
669,833 
899,563 
990,469 

1,117,763 
2,161,646 
1,738,647 
4,437,881 

2,073,531 

1,244,831 



965,832 
472,823 

109,996 

28,707 
3,950 
3,622 



13,646,959 

30,740 



28, 178 
41,165 
122,912 
136,535 

191,775 

189,493 

483,679 

543,540 

1,907,899 

1,114,341 
786,303 



1,019,460 
754,121 



287,404 

83,977 
7,504 
9,238 



,784,424 
18,476 



45,824 
124, 392 
222,799 
202,593 

177, 305 

156, 324 
326,818 
286,877 
325,030 

334,700 
207,280 

226,338 

218,637 
157,403 



22,779 
7,812 
7,638 



105,506 
300,727 
672,572 
922,504 
995,599 

1,137,327 
1,994,450 
1,608,172 
4,087,451 

1,952,696 

1,207,256 

1,333,032 

1,105,699 
563,419 

138,078 

37,901 
8,703 
4,537 



18,130,679 
14,314 



18,194,993 



19,096 

30,079 

99,112 

122,307 

167,412 

208,154 

481,853 

523,664 

1,897,693 

1,113,743 
794,307 

995,687 

1,073,931 
824,082 



94,503 
12,179 
6,737 



,799,142 
34,656 



3,605,573 
53,693 



3,659,266 



50,957 
126,348 
205,770 
180,549 
193,229 

164,104 
298,717 
309,033 
703,866 

305,642 
182,740 



205,145 
165,823 



30,245 
9,747 
9,457 



3,432,513 
56, 583 



110,282 
295,738 
728,071 
963,095 
1,143,414 

1,199,742 
2,137,886 
1,643,200 
3,845,706 

1,845,160 

1,111,531 

722,619 

530,230 

1,030,513 

592, 563 

120,883 
45,980 
49,093 
10, 149 
5,593 



18,131,463 
31,078 



16,706 

48, 3U 

96,867 

160,234 

200,335 

262,254 
533,253 

519,093 
1,737,359 

1,051,772 
705,792 
537,934 
443,065 

1,075,101 
860,375 

263,131 
120,821 
130,461 
22,340 
11,971 



,352,180 
18,865 



48,165 
122,690 
183,913 
184,474 
163,802 

178,832 
236,648 
269,209 
725,908 

275,666 
164,292 
113,690 
39,713 
201', 880 
157,566 

49,728 
24,002 
38,128 
10,807 
5,835 



3,299,948 
53,415 



114,250 

324,004 

760,470 

1,028,638 

1,112,835 

1,148,598 
1,987,815 
1,512,663 
3,433,953 

1,672,108 
930, 517 
657,762 
466,571 
915,644 
518,650 

108,929 
45,033 

42,470 
10,005 
5,684 



16,846,649 

16,735 



16,863,434 



21,497 

60, 550 

141,159 

194,078 

258,331 

296,255 

590,004 

533,728 

1,671,464 

979,046 
655,394 
531,930 
396,470 
945,936 
790,584 

232,832 
104,599 
120, 174 
20,875 
9,513 



50,527 
123,492 
193,324 
191,576 
192,682 

168,665 
298,103 
274,183 
634,310 

266,130 
157,472 
106, 199 
85,523 
186,746 
U3,211 

46,093 
20,212 
31,614 
8,065 
5,028 



3,183,655 
40,797 



142,904 

385,642 

875,216 

1,108,237 

1,177,748 

1,183,369 
1,873,273 
1,467,623 
3,208,082 

1,401,008 
803,714 
525,674 
347,668 
646,875 
336,899 

62,852 

24,904 
27,131 
6,919 
7,352 



15,613,095 
16,451 



29,511 

73,393 

184,555 

247,548 

289,089 

301,493 

631,215 

568,877 

1,605,933 

908,351 
588,482 
462,651 
316,233 
772,636 
596,382 

158,266 
66,021 
69,628 
12,524 
5,795 



7,894,590 
17,638 



57,607 
141,386 
210,344 
196,083 
179,564 

175,012 
321,301 
271,163 
565,413 

239,904 
141,043 
94,706 
69,846 
156,417 
115,131 

36,637 
18,466 
24,432 
6,563 
2,651 



76,949 

431,734 



883,773 
1,191,303 
1,242,922 

1,286,909 
2,118,114 
1,676,585 
3,824,838 

1,752,694 
998,677 
645,926 
419,443 
809,288 
471,907 

97,849 
39,342 
43,201 
7,665 
9,802 



18,029,409 
19,360 



18,048,769 



8,613 
61,416 



116,436 
178,756 
217,559 

272,664 

502,040 

531,716 

1,596,027 

970,018 
676,680 
489,659 
365,794 
871,4X 
768,871 

212,467 
82,028 
97,443 
13,456 
5,782 



1,043,862 
20,163 



3,064,025 



30,184 
123,187 



153,703 
152,144 
146,120 

133,420 
264,848 
202,593 
480,429 

212,988 
135, 127 
93,951 
65,086 
152,596 
121,802 

41,243 
18,526 
23,793 

10,975 
5,050 



3,024,215 
35,417 



3,059,632 



2,572,772 
26,650 



2?*^^?^?^ «?^^?' Yl'' *'"'" ^^°° '""' '''='>^'>' "°' subject to income tax withholding, reported as other income on Form 1040A or «-2. For 1954-56, salaries after excludable sick pay. 
^For 1947-52, includes nontaxable returns with income exceeding the class limit. 
Dividends reported on Form 1040. For 1954-56, dividends eligible for exclusion and tax credit received through partnerships and fiduciaries «ere included: the tabulated amounts 
are dividends after exclusions. 

■'interest reported on Form 1040. Includes partially tax-exempt interest received through partnerships and fiduciaries. 



INDIVIDUAL INCOME TAX RETURNS, 1947-1956 



69 



Table 22.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX, BY STATES AND TERRITORIES 



States and Territories 



NUMBER OF RETUHNS' 

Alabama 

Alaslia 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida^ 

Georgia 

iawaii 

[daho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucliy 

Louisiana 

Uaine 

Uaryland^ 

Massachusetts 

Michigan 

Minnesota 

'^sslsslppi 

Missouri 

Uontana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

Hew Mexico 

New York' 

North Carolina 

North Dakota 

Ohio 

Alahoma 

Oregon 

Pennsylvania 

Puerto Rico ami Virgin Islands 

Rhode Island 

South Carolina 

South Dakota 

■Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington' 

West Virginia 

Wisconsin 

Wyoming 

Other areas^ 

Total 

ADJTJSTED GROSS INCdOf 

Cabama 

Uaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

pistrlct of Columbia 

Florida* 

ueorgia 

Hawaii 

Idaho 

IlUnols 

Indiana 

Iowa 

Kansas 

Kentucl^ 

Louisiana 

Maine 

Maryland' 

Maseachusetta 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York' 

North Carolina 

North Dakota 

Footnotes at end of table. 



783,854 

38,4i0 

321,053 

435,817 

5,155,868 

571,640 
948,846 
151,794 
332,361 
1,282,833 

989,083 

207,901 

211,155 

3,789,915 

1,560,526 

959,867 
746,312 
849,680 
785,486 
341,666 

1,190,659 
1,978,612 
2,715,040 
1,148,791 
409,517 

1,467,753 
230,720 
504,203 
99,000 
219,487 

2,230,309 

238,738 

6,458,901 

1,210,540 

206,616 

3,422,694 
703,782 
603,542 

4,168,160 



325,855 
564,304 
225,008 
987,464 
2,726,396 

262,742 
133,930 
1,187,217 
971,396 
536,368 

1,365,707 
111,087 
61,883 



739,524 

47,185 

300,697 

415,988 

5,089,543 

552,922 

941,287 

146,365 

342,596 

1,132,710 

962,294 

205,298 

207,534 

3,745,696 

1,552,459 

968,399 
751,806 
833,055 
753,639 
330,246 

1,142,863 
1,967,702 
2,726,998 
1,137,958 
377,712 

1,466,425 

239,700 

506,436 

95,964 

221,136 

2,132,689 

225,458 

6,393,653 

1,163,918 

206,016 

3,424,393 
690,467 
592,592 

4,134,583 
23,360 

329, 620 
542,655 
229,308 
947, 4U 
2,643,005 

258,100 
132,868 
1,152,305 
956,097 
572,779 

1,355,804 
U2,669 
29,451 



713,389 

279,907 

390,397 

4,733,521 

522,393 
919,793 
140,208 
346,729 
1,093,433 

386,480 

196,816 

199,676 

3,664,301 

1,523,812 

949, 318 
733,946 
797,181 
726,310 
337,301 

1,084,152 
1,946,708 
2,631,029 
1,109,306 
336,270 

1,443,093 

218,442 

497, 166 

89,406 

215,998 

2,140,475 

211,876 

6,347,819 

1,102,039 

200,647 

3,213,821 
663,978 
578,796 

4,115,703 
21,325 

317,935 
513,343 
224,952 
908,671 
2,536,573 

247, 331 
128,901 
1,105,919 
932,470 
568,245 

1,324,829 
103,252 



731,401 

269,193 

399,306 

4,640,312 

527,275 
932,475 
142, 296 
358,314 
1,051,366 

920,035 

200,739 

200, 197 

3,780,956 

1,582,379 

960,696 
744,235 
323,859 
745, 138 
341,047 

1,220,258 
2,013,856 
2,706,164 
1, 136, 124 
345,964 

1,467, 128 

221,635 

501,474 

84,721 

222,857 

2,191,420 

211,922 

6,510,765 

1,099,125 

201,670 

3,365,334 
674,504 
582,873 

4,261,351 



333,802 
525,688 
220,008 
928,575 
2,492,839 

243,910 
133,947 
1, 100, 376 
994, 502 
607,534 

1,353,327 
111,093 



263,003 

384,817 

4,598,269 

509,876 
903,371 
139,153 
397,855 
979,277 

384, 131 

193,799 

204,223 

3,702,881 

1,560,771 

956, 125 
735,424 
800,319 
706,734 
341,265 

1,240,098 
2,010,392 
2,550,756 
1,114,900 
331,533 

1,432,531 

219,313 

502,089 

82,165 

216,777 

2,117,199 

204,076 

6,435,701 

1,067,239 

211,000 

3,254,058 
652,877 
536, 167 

4,217,689 



331,571 
514,812 
221,491 
373,469 
2,454,639 

249,544. 
132,637 
1,032,020 
979,731 
610,803 

1,335,781 
106,711 



235,389 
366,990 

4,290,151 

501,563 
896,247 
134,674 
371,578 
904,277 

344,144 

189,836 

199,127 

3,711,052 

1,521,399 

953,011 
709,666 
731,023 
674,174 
328,614 

1,309,272 
1,965,876 
2,555,269 
1,032,642 
320,712 

1,393,118 

218,104 

502,962 

69,903 

216,956 

2,039,995 

194,157 

6,299,130 

1,034,523 

203,780 

3,207,570 
675,187 
574,454 

4,130,637 



335,221 
490,304 
222,991 
856,721 
2,374,600 

241,693 
131,591 
1,001,078 
953,430 
539,091 

1,319,702 
106, 318 



214,002 

344,316 

4,073,066 

471,209 
870,345 
128,079 
373,762 
822,036 

770,782 

179,871 

191,116 

3,593,433 

1,464,200 

938,132 
669,904 
715,431 
637,344 
320,488 

1,162,059 
1,931,414 
2,477,041 
1,076,359 
291,322 

1,345,953 

208,597 

478,657 

65,54A 

210,103 

2,008,440 
179,164 

6,123,930 
958,358 
198,629 

3,066,256 
606,613 
552,769 

4,060,469 



327,753 
452,555 
215,239 
804,601 
2,237,638 

225,356 
126,495 
956,530 
910,934 
599,634 

1,235,947 
101, 191 



203, 174 

326, 192 

3,993,6U 

459,267 
326,426 
120,793 
396,604 
770,234 

725,497 

132,803 

187,650 

3,619,255 

1,409,222 

954,663 
654,528 
679,542 
623,020 
322,300 

1,104,645 
1,902,361 
2,333,553 
1,064,193 
282,472 

1,353,024 

210,026 

475,954 

61,605 

201,451 

1,941,010 
175,767 

6,106,261 
906,710 
217,305 

2,977,078 
600,921 
541,639 

3,974,315 



321,008 
428, 338 
214,937 
771,083 
2,124,363 

216, 304 
127,061 
917,380 
906,292 
596,893 

1,267,743 
101,625 



206,128 

304,152 

4,060,037 

440,969 
871,497 
122,255 
339,450 
749,657 

741,220 

132,227 

190,204 

3,690,962 

1,441,605 

923,294 
645,843 
713, 550 
619,475 
336,902 

958,698 
1,947,809 
2,410,194 
1,066,112 

281,508 

1,287,540 

210,143 

466,438 

63,531 

211,073 

1,993,768 
155,756 

6,203,398 
901,457 
198,521 

3,090,503 
577, 105 
557,588 

4,073,136 



331,699 
424,012 
212,645 
769,354 
2,037,366 

221,326 
131,103 
905,559 
902,167 
618, 139 

1,235,103 
99,279 



59,180,568 



58,251,893 



56,305,831 



56,316,369 55,041,685 



51,499,609 



(Thouaand dollars^ 



2,964,533 

234,171 

1,456,967 

1,417,590 

26,543,536 

2,551,364 

4,934,489 

874,233 

1,523,972 

5,4U,935 

3,793,532 

835,350 

832,577 

19,234,531 

7,032,222 

3,474,393 
2,821,165 
3,121,415 
3,296,122 
1,193,432 

5,511,023 
8,751,324 
13,910,812 
4,716,179 
1,351,135 

6,188,542 
890,246 

1,767,094 
496,276 
839,322 

U, 135, 104 

965,266 

32,203,136 

4,230,500 

653,252 



2,679,330 

244,100 

1,263,300 

1,3U,805 

25,132,639 

2,225,148 
4,525,939 
794,649 
1,555,827 
4,607,886 

3,519,978 

801,326 

729,642 

17,270,743 

6,592,920 

3,270,824 
2,739,766 
2,920,336 
3,025,241 
1,028,641 

4,928,627 
8,285,733 
13,401,902 
4,373,102 
1,204,171 

5,936,919 
897,301 

1,679,067 
455,553 
797,094 

10,304,398 

391,310 

30,427,543 

3,984,982 

575,222 



1,133,078 

1,221,340 

22,023,493 

2,137,817 
4,330,913 
659,777 
1,474,718 
4,059,109 

3,149,890 

719,347 

750,695 

16,597,198 

6,103,459 

3,275,360 
2,748,186 
2,772,582 
2,800,016 
1,031,944 

4,531,032 
7,553,935 
12,194,265 
4,077,055 
1,076,518 

5,494,885 
840,262 

1,666,113 
410,893 
750,875 

9,626,661 

804,415 

28,907,625 

3,591,944 

552,491 



2,451,310 

1,065,139 

1,178,792 

20,361,528 

2,072,906 
4,275,815 
691,070 
1,483,832 
3,307,180 

3,080,357 

705,374 

676,761 

16,558,187 

6,309,457 

3,282,905 
2,687,459 
2,783,390 
2,731,283 
1,066,356 

4,828,309 
7,809,602 
12,619,113 
4,010,779 
1,053,530 

5,639,955 
311,641 

1,703,596 
368,385 
750,947 

9,623,391 

305,671 

23,333,051 

3,503,692 

581,462 



1^23,023 

lf)64,449 

20,100,403 

1,924,615 
3,901,967 
552,433 
1,666,677 
3,447,667 

3,040,741 

662,693 

685,693 

15,797,279 

5,865,932 

3,098,004 
2,556,368 
2,625,929 
2,515,010 
1,036,442 

4,716,487 
7,494,633 
10,347,352 
3,9U,346 
1,012,679 

5,181,397 
784,291 

1,536,387 
365,899 
663,649 

8,855,507 

792,097 

25,946,431 

3,353,545 

591,704 



853,369 

1,075,003 

17,781,044 

1,300,684 
3,656,371 
603,774 
1,455,478 
3,058,460 

2,670,363 

653,248 

669,047 

15,291,223 

5,542,162 

3,057,144 
2, 372, 300 
2,389,552 
2,307,398 
924,022 

4,523,152 
6,382,354 
10,414,660 
3,608,219 
954,077 

4,389,219 
772,597 

1,648,425 
277,413 
657,231 

8,256,719 

696,934 

25,421,557 

3,150,374 
617,192 



747,759 

943,913 

15,553,376 

1,609,065 
3,219,023 
545,893 
1,418,048 
2,594,907 

2,308,074 

583,616 

580, 309 

13,469,090 

4,816,972 

2,887,396 
2,075,564 
2,116,609 

2,079,747 
847,446 

3,317,212 
6,309,165 
9,204,619 
3,429,054 
320, 156 

4,346,393 
694,052 

1,474,351 
257,323 

578,200 

7,307,069 

620,901 

22,977,615 

2,759,007 
549,467 



542,540 

359,742 

13,978,159 

1,454,309 
2,651,537 
443, 332 
1,376,898 
2,253,498 

2,064,459 

540,353 

529,931 

12,510,306 

4,374,124 

2,735,521 
1,888,733 
1,829,511 
1,895,155 
781,219 

3,331,243 
5,912,113 
7,760,425 
2,993,559 
743,415 

4,152,012 

629,115 

1,356,295 

207,747 
515,591 

6,453,503 

531,172 

21,202,910 

2,335,044 
565,172 



650,433 
303,796 

14,307,329 

1,333,092 
2,901,236 
485,791 
1,128,555 
2,184,806 

2,060,766 

585,944 

519,785 

12,959,004 

4,364,014 

2,736,713 
1,948,127 
1,934,941 
1,841,078 
825,415 

3,035,471 
5,949,833 
8,175,360 
3,071,655 
743,541 

3,784,449 
564,243 

1,402,937 
217,275 
565,175 

5,628,354 

472,944 

21,437,148 

2,359,574 
610,211 



215,398 

330,597 

4,536,357 

491,025 
924,812 
126,584 
431,551 
773,670 

762,366 

206,054 

203, 128 

3,371,396 

1,489,451 

948,755 
677,835 
726,498 
663,422 
344,861 

960,502 
2,040,169 
2,707,237 
1,113,143 

293,580 

1,396,876 
213,085 
503,212 
72,909 
220,524 

2,061,056 
154,001 

5,537,319 
918,643 
201,465 

3,213,254 
625,253 
516, 9U 

4,193,136 



342,760 
454,974 
213,4A5 
795,462 
2,243,591 

232,765 
133,032 
918,801 
1,018,941 
6U,357 

1,332,645 
95,535 



54,309,740 



564,075 

758,538 

13,248,199 

1,285,356 
2,633,657 
402,502 
1,276,150 
1,979,727 

1,834,569 

585,771 

435,631 

11,339,400 

3,970,315 

2,573,459 
1,829,340 
1,754,365 
1,662,196 
746,701 

2,694,318 
5,324,044 
7,380,259 
2,936,788 
673,561 

3,602,099 
593,867 

1,348,932 
229,985 
506,283 

6,036,480 

391,122 

20,015,459 

2,093,719 

546,809 



70 



INDIVIDUAL INCOME TAX RETURNS, 1947-1956 



Table 22.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX, BY STATES AND TERRITORIES— Continued 



States and Territories 



ADJUSTED GROSS INCCttf'— Continued 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington' 

West Virginia 

Wisconsin 

Wyoming 

Other areas^ 

Total 

INCOME TAX AFTER CREDITS 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida^ 

Georgia 

Hanali 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland ^ 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Mevada 

New Hampshire 

New Jersey 

New Mexico 

New Jork' 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington' 

West Virginia 

Wisconsin ' 

Wyoming 

Other areas* 

Total 



(ThouMMnd dollara) 



16,919,511 
2,762,684 
2,748,824 

18,814,973 



1,357,408 

1,953,856 

671,758 

3,673,637 

11,581,769 

1,155,318 
480,734 
4,752,338 
4,526,620 
2,298,203 

5,916,479 
493,013 
221,342 



293,307 

32,080 

166, 183 

133,344 

3,373,902 

311,905 
711,347 
161,748 
207,224 
644,329 

385,097 
92,403 
89,123 
2,611,643 
851,909 

350,576 
303,256 
326, 503 
388,475 
122,745 

646,807 

1,053,170 

1,339,256 

526,262 

119,723 

746,046 
97,412 

191,471 
69,245 
90,742 

1,411,688 
106,494 

4,232,431 
381,101 
61,074 

2,149,144 
300,680 
332,267 

2,373,040 



166,319 
175,210 
59,847 
377,869 
1,404,530 

116,232 
48,531 
520,952 
544,624 
243,830 

686, 386 
58,905 

17,169 



32,706,061 



15,917,578 
2,572,734 
2,501,058 

17,358,034 
58,333 

1,305,004 

1,838,845 

645,905 

3,295,848 

10,696,062 

1,041,548 
406,288 
4,384,985 
4,202,739 
2,055,092 

5,480, 112 

435,582 

99,152 



265,376 

32,282 

140,561 

114,137 

3,203,108 

261,289 
629,646 
155,364 
2U,851 
521,484 

354,661 

84,356 

69,637 

2,189,673 

774,359 

327,874 
295,560 
299,343 
337,321 
99,482 

563,566 

1,023,410 

1,687,906 

479,228 

101,591 

707,178 
93,183 

178,280 
62,559 
83,282 

1,265,901 

96,338 

3,947,023 

351,336 

51,462 

1,978,564 
269, 320 
285,104 

2,030,483 
994 

165,508 
159,573 
53,270 
325, 301 
1,284,540 

100,444 
40,617 
460,397 
501,047 
205,292 

622,459 
49,734 
11,191 



29,653,960 



13,985,208 
2,440,907 
2,427,856 

16,167,247 
54,759 

1,145,238 

1,697,197 

653,976 

3,115,501 

10,248,638 

916,952 

395,251 

4,040,840 

4,263,326 

1,909,683 

5,008,957 
405,817 



230,401,432 



122,154 

112, 351 

2,712,536 

242,683 
579,527 
122,382 
193,493 
441,261 

310,337 

73,684 

68,057 

2,131,725 

634,031 

324,799 
285,953 
279,260 
301,572 
94,161 

511,408 
861,447 
1,523,997 
428,629 
93,956 

636,757 
89,707 

176,026 
55,585 
74,769 

1,166,222 
82,691 

3,643,412 
304,673 
45,446 

1,670,881 
257,366 
270,500 

1,871,750 
1,230 

133,240 

140,929 

55,392 

297,279 

1,208,671 

83,989 

33,979 

415,799 

500,075 

184,974 

531,899 
45,033 



14,793,481 
2,426,682 
2,290,259 

16,851,700 



1,213,827 
1,733,783 
631,981 
3,121,764 
9,636,925 

930,959 

381,610 

3,839,100 

4,U0,917 

2,063,685 

5,163,817 
437,277 



229,952,507 



250, U2 

123,797 

109,740 

2,836,356 

257,037 
621,055 
123,749 
219,126 
450, 395 

322,706 

32,129 

68,342 

2,343,043 

792,854 

358,389 
307,052 
305,518 

321,701 
110,151 

595,562 
1,014,510 
1,772,474 

472,187 
97, 173 

734,344 
94,791 

194,096 
49,767 
87,626 

1,275, US 

91,501 

3,351,980 

330,854 

53,685 

2,024,999 
276, 194 
290,606 

2,185,934 



154,676 

161,242 

59>375 

332,233 

1,223,160 

99, U9 

38,227 

443,127 

541,342 

209,892 

631,280 
51,410 



13,298,984 
2,259,852 
2,316,087 

15,877,555 



1, 183,436 
1,714,230 
600,477 
2,828,368 
9,297,753 

909,692 

387,605 

3,721,293 

3,963,940 

2,065,157 

4,985,584 
412,350 



216,939,912 



231,192 

128,813 

100,262 

2,761,782 

250, 542 
593,247 
124,124 
249, 113 
408,481 

340,067 

80,683 

77,978 

2,215,931 

710,953 

331,511 
306,250 
285,662 
310,305 
110,076 

596,218 

980,446 

1,470,551 

457,051 

97,146 

681,645 
90,524 

183,130 
52,654 
72,411 

1,166,757 
94,464 

3,656,252 
327,289 
53,426 

1,794,080 
267,793 
302, 123 

2,055,379 



152,007 
177,746 
56,670 
300,640 
1,222,734 

92,647 
37,008 
427,054 
530,356 
219,542 

605,472 
51,524 



27,889,716 



12,579,855 
2,209,293 
2,228,677 

15,140,296 



1,130,209 
1,500,042 
626,089 
2,690,510 
8,793,470 

347, 179 

384,539 

3,271,159 

3,789,088 

1,837,349 

4,706,494 
399,292 



203,338,374 



211,212 

97,987 

95,093 

2,320,749 

209,202 
499,452 
113,465 
205,066 
347,360 

270,254 

72,761 

64,198 

2,000,619 

628,066 

304,518 
243,899 
232,064 
254,235 
86,170 

512,850 

830,396 

1,237,949 

378,824 

86,585 

581,951 
84,505 

177,406 
39,455 
66,059 

993,208 

77, 542 

3,315,250 

288,634 
56,000 

1,550,625 
230,307 
273,303 

1,797,449 



138,096 

135,665 

54,347 

271,546 

1,102,785 

75,732 
34,380 
346,541 
472,971 
168,267 

524,133 
48, 9U 



24,268,092 



10,711,935 
1,925,065 
2,004,899 

13,420,151 



1,055,155 
1,306,353 
557,368 
2,376,817 
7,874,215 

712,171 

352,663 

2,927,108 

3,254,719 

1,727,9U 

4,116,769 
353,090 



130,064,994 



148,496 

74,310 

74,320 

1,739,734 

160,012 
379,930 
110,057 
170,054 
254,167 

192,170 

54,964 

44,927 

1,5U,346 

449,731 

247,277 
191,037 
178,429 
201,705 
65,225 

367,626 
650,433 
963, 137 
299, 539 
66,758 

438,202 
63,894 

135,422 
32,262 
49,158 

742,837 

57,740 

2,626,329 

218,691 
41,173 

1,087,976 
180,553 
205,952 

1,344,389 



109,031 
101,903 
40,509 
210,346 
382,519 

53,033 

26,871 

253,349 

335, 349 

132,030 

384,750 
34,327 



18, 339, 534 



9,636,409 

1,713,487 

1,781,983 

12,094,363 



902,320 
1,114,879 

540,617 
2,155,940 
6,863,925 

630,231 

307,216 

2,606,750 

2,949,863 

1,620,262 

3,764,843 
327,108 



162,209,696 



116,224 

50,452 

57,636 

1,373,923 

128,524 
267,465 
77,209 
Ul,467 
188,663 

161,959 

47,120 

39,354 

1,226,823 

371,821 

207,742 
155,623 
132,687 
167,7U 
56,381 

290,284 
518,417 
700,399 
238,292 
53,677 

351,445 
51,468 

109,937 
22,506 
33,463 

590, 326 

45,204 

2,137,040 

165,890 
37,936 

379,644 

136,048 

162,938 

1,073,079 



78,973 
75,146 
36,833 
158,539 
673,388 

42,750 
21,774 
203,112 
271,847 
109, 570 

303,588 
28,461 



14,580,808 



10,095,564 
1,719,212 
1,835,879 

12,656,320 



1,025,377 
1,056,583 
596,537 
2,041,261 
6,482,687 

653,441 

331,730 

2,568,408 

2,970,439 

1,730,289 

3,802,274 
320,222 



164,272,520 



ia,400 

55,947 

63,875 

1,483,005 

124,155 
309,598 
72,369 
124,884 
192,187 

161,964 

57,618 

38,408 

1,344,871 

374,381 

216,959 
173,592 
146,904 
170,322 
59,554 

279,058 
543,751 
752,115 
267,983 
56,054 

347,794 
56,269 

121,763 
25,796 
42,075 

615,496 

40,593 

2,265,751 

177, 6U 
47, 331 

949,747 

153,119 

179,862 

1,145,176 



101,231 
72,509 
45,329 
156,520 
684,526 

43,489 
23,562 
205,210 
290,582 
128,794 

318,340 
29,863 



15,459,810 



^Includes returns with no adjusted gross income, 1955-56. 
^Includes returns from Panama Canal Zone, 1947-55. 

^For 1947-51, includes all returns from Puerto Rico and Virgin Islands and for 1952 part of such returns. 
Includes part of the returns from Puerto Rico and Virgin Islands for 1952 and all such returns for 1953. 
'Includes returns from Alaska, 1947-54. 

'For 1955, returns with foreign addresses except those with Canadian and Uexican addresses filed in States contiguous to those countries. For 1956, Includes all returns with 
addresses outside the United States, Alaska, and Hawaii. 

''Adjusted gross income less adjusted gross deficit, 1955-56. 



Errata, 
1954 



72 



ERRATA 



Statistics of Income — 1954, Individual Income Tax Returns, page 13: 
Certain revisions In colunina 10 and 11 of — 



Statistlca of Income — 1954, Individual Income Tax Returns, page 18: 
Certain revlsionfl in columns 1 and 8 of — 



Table F.— DIVIDENDS ELIGIBLE FOR EXCLUSIONS AND TAX CREDIT FOR 
DIVIDENDS RECEIVED, BY ADJUSTED GROSS INCOME CLASSES 



Table J. —RETIREMENT INCOME, SPECIAL DEDUCTIONS, AND TAX CREDIT FOR 
RETIREMENT INCOME, BY ADJUSTED GROSS INCOME CLASSES 



^^ 


Adjusted gross Income classes 


Tax credit for dividends received 






Number of returns 
(Column 10) 


Ajnount 
(Thousand doUorsi 

(Coluun 11) 






Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 




26 

27 


Nontaxable returns: 

No adjusted gross Income 

Under $600 

$600 under $1,000 


7,040 
19,692 
12,152 

10,135 
9,135 
5,098 
3,048 

2,551 
269 


6,512 
19,692 
12,152 

10,135 
9,135 
5,081 
3,048 

2,551 

269 


(') 
195 
157 
113 

116 
186 

71 
199 

55 

19 


19 
157 
113 

116 
186 

71 
199 
( = ) 

55 

19 


26 

27 

?a 






?9 


in 


$1 500 under $2,000 


in 






31 


T* 


$2 500 under $3,000 


V 


33 




33 


$3 500 under $4,000 


34 






35 




$4 500 under $5,000 


36 






37 


?fl 


$6 000 under $8,000 


38 


39 

40 




39 


$10,000 or more 


40 


41 


Total nontaxable returns.. 


72,615 


71,570 


1,222 


960 


41 




2,499,803 


2,498,758 


118,024 


117,762 


4? 










743,707 
1,756,096 


742,662 
1,756,096 


9,373 

108,651 


9,111 
108,651 


43 

















Adjusted gross income classes 


Number of returns 
with tax credit for 
retirement Income 

(Column 1) 


Tax credit for 
retirement income 

(Column 8) 






Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 




26 

27 
28 
29 
30 
31 

3' 


Nontaxable returns: 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 


(M 

19,643 
50,346 
41,892 

25,238 
17,760 
6,615 
4,054 
4,546 

3,068 
328 


(') 

19,126 
50,346 
41,892 

25,238 
17,760 
6,615 
4,054 
4,546 

3,063 
328 


(M 

718 
4,344 
5,385 

3,643 

2,339 

1,208 

760 

911 

671 
868 


(') 
580 
3,800 
4,806 

3,643 
2,339 

1,055 
760 
911 

671 
115 


2fr 

27 
28 
29, 
30 
31 
•V, 


33 
34 


$3,000 under $3,500 

$3,500 under $4,000 , 


y. 


36 


$4,500 under $5,000 


3f 


37 


$5,000 under $6,000 


-Tf 






38 


39 


$8,000 under $10,000 


3C 


40 


$10,000 or more 


U. 


41 


Total nontaxable returns. . 

Grand total 

Returns under $5,000 


174,479 


173,962 


20,875 


18,703 


41 


42 


473,243 


472,726 


71,198 


69,031 


42 


43 

44 


311,101 
162,142 


310,584 
162,142 


38,383 
32,815 


36,969 
32,062 


4; 

44 









Statistics of Income — 1954, Individual Income Tax Returns, page 19: 
Certain revisions in columns 1 and 5 of — 

Table K. —RETIREMENT INCOME AND SPECIAL DEDUCTIONS FOR PERSONS WITH TAX 
CREDIT FOR RETIREMENT INCOME BY AGE GROUPS AND ADJUSTED GROSS INCOME 
CLASSES 





Adjusted gross income classes 


Number of persons 
with tax credit for 


Age 65 years or more 






retirement income 
(ColujLn 1) 


Number of persons 
(Column 5) 






Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figxires 




26 

27 


Nontaxable returns; 

No adjusted gross income 

Under $600 

$600 under $1,000 


(M 

19,643 
50,346 
41,892 

25,238 

21,362 

7,689 

5,599 

5,070 

5,102 
328 


CM 

19,643 
50,346 
41,892 

25,238 

21,362 

7,689 

5,599 

5,070 

5,102 
480 


15,086 
43,279 
37,324 

20,653 

19,845 

7,200 

5,577 

5,070 

4,535 
328 


15,086 
43,279 
37,324 

20,653 

19,845 

7,200 

5,577 

5,070 

4,585 
480 


26 

27 

?a 






29 


30 


$1,500 under $2,000 


30 


31 

32 
33 

3/ 


$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3 500 under $4 ,000 


31 

32 
33 

14 


35 

16 


$4,000 under $4,500 

$4,500 under $5,000 


35 
36 


37 
38 
39 
40 


$5,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 or more 


37 
38 
39 

40 


41 


Total nontaxable returns.. 
Grand total 


183,236 


183,388 


158,947 


159,099 


41 


42 


493,418 


493,570 


433,579 


433,731 


42 


43 

// 


Returns under $5,000 


313,258 
175,160 


318,258 
175,312 


274,721 
158,858 


274,721 
159,010 


43 

44 









Footnotes 1 and 2: Sample variability of this item is too large to warrant showing separately. However, this value is included in each total. 



ERRATA 



73 



StdtlatlcB of iDcome — 195^, Individual Income Tax Retuma: Certain revisions in columns ^2 through ^ of — 



Table 4.— SOURCES OF INCOHE AND LOSS, EXEMPTIONS, AND TAX ITEMS— ALL RETURNS, JOINT RETURNS, AND OTHER RETURNS, BY ADJUSTED GROSS INCOME CLASSES 



Adjuated groea income classes 



Income tax 
before credite 
(Thousand dollar*) 

(Column ■;2) 



Original 
figures 



Revised 
figures 



Tax credits for— 



Dividends received 



Number of returns 
(Column 43) 



Amount 

(Thotiiond dollars) 
(Column 4A) 



Original Revised Original Revised Original Revised Original Revised 
figures figures figures figures figures figures figures figures 



Retirement income 



Number of returns 
(Column 45) 



Amount 
(Thousand dollar 

(Column 46) 



Nontaxable returns: 

No adjuated groes income. 

Under $600 

»600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $i,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 or iBore 



Total nontaxable returns. 



Grand total. 



Returns under $5,000... 
Returns $5,000 or more. 



27 
28 
29 

» 
31 

32 
33 

H 

35 
36 

37 
38 
39 

40 



Nontaxable returns; 

No adjusted gross income. 

Onder $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $i,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 or more 



Total nontaxable returns. 



Grand total. 



Retuma under $5,000... 
Returns $5,000 or more. 



Nontaxable returns : 

No adjuated gross income. 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 or more 



Total nontaxable returns . 



Grand total . 



Returns under $5,000... 
Returns $5,000 or more. 



Part I ALL RETURNS, page 38 



(^) 

913 
4,501 
5,498 

3,759 

2,525 

1,279 

959 

947 

738 

(') 

1,289 



7,55»,092 
19,319,708 



(') 
599 
3,957 
4,919 

3,759 

2,525 

1,126 

959 

947 

738 



20,232 



26,871,371 



7,552,416 
19,318,955 



(^) 

7,040 
19,692 
12,152 

10,135 
9,135 
5,098 
3,043 

(^) 
2,551 



2,499,803 



743,707 
1,756,096 



(') 

6,512 
19,692 
12,152 

10,135 
9,135 
5,081 
3,048 

(') 
2,551 



742,662 
1,756,096 



(^) 



195 
157 
113 

116 
186 
71 
199 



9,373 
108,651 



<.') 



(^) 



157 
113 

116 

186 

71 

199 



9,111 
108,651 



19,643 
50,346 
41,892 

25,238 
17,760 
6,615 
4,054 
4,546 

3,068 



473,243 



311,101 
162,142 



(^) 

19,126 
50,346 
41,892 

25,238 
17,760 
6,615 
4,054 
4,546 

3,058 



173,962 



472,725 



310,584 
162,142 



(^) 
718 
4,344 
5,385 

3,643 

2,339 

1,208 

760 

911 

671 



20,875 



38,383 
32,815 



Part II JOINT RETURNS, page 42 



(') 
674 
1,404 

1,071 

1,316 

974 

959 

773 

625 

1,170 



9,302 



20,115,594 



3,421,075 
15,694,519 



I') 
216 
825 

1,071 

1,316 

974 

959 

773 

626 



('} 



7,421 



20,113,713 



3,419,847 
16,693,865 



I.') 

{') 
3,034 
5,602 
4,581 
3,048 

(') 



2-3,524 
1,368,124 



( = ) 
(^) 

3,034 
5,602 
4,581 
3,048 
(') 



243,096 
1,368,124 



(^) 






122 
39 
199 



2,682 

74,563 



I') 
(^) 



31 
122 

39 
199 



n 
(.') 



77,074 



2,506 
74,568 



(^) 

3,017 
12,142 

11,090 

11,686 

6,115 

4,054 

3,547 

2,551 



55,437 



196,475 



103,299 
93,176 



(^) 
3,017 
12,142 

11,090 

11,686 

6,115 

4,054 

3,547 

2,551 



54,970 



195,958 



102,732 
93,176 



657 
1,398 

1,040 

1,194 

935 

760 

754 

582 



12,108 
18,741 



Part III CTHER THAN JOINT RETURNS, page 46 



( = ) 
717 
3,827 
4,094 

2,688 
1,209 

I.') 



13,359 



6,758,206 



4,133,017 
2,625,189 



594 
3,741 
4,094 

2,688 
1,209 
(') 

(') 



12,311 



6,757,658 



4,132,569 
2,625,089 



(') 
6,023 
17,658 
10,635 

7,101 
3,533 
I') 

( = ) 
(^) 



500,033 
387,972 



(^) 
6,023 
17,658 
10,635 

7,101 
3,533 
(^) 

(^) 



499, 566 
387,972 



I') 



16 
140 
107 

85 
64 



(') 



6,691 
34,033 



( = ) 



16 
140 
107 



(^) 

(^} 



40,638 



5,505 
34,083 



18,637 
47,329 
29,750 

14,148 
6,074 
(^) 

( = ) 
(') 



276,768 



207,802 
63,966 



701 
3,587 
3,987 

2,603 

1,145 
(^) 

(') 
(^) 



26,275 
14,074 



Footnote 2: Sample variability of this item is too large to wazrant showing aeparately. However, this value is included In each total. 



74 



ERRATA 



statistics of Income — 195A, Individual Income Tax Returns , page 49: Certain re\flslons in columnfl 22 through 26 of — 

Table 5.— ITEMIZED NONBUSINESS DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— RETURNS WITH ITEMIZED DEDUCTIONS 



Adjusted gross Income classes 



Income tax 
before credits 
(Thousand dolt»ra) 

(Column 22) 



Original 
figures 



Revised 
figures 



Tax credits for — 



Dividends received 



Number of returns 
(Column 23) 



Original 
figures 



Revised 
figures 



Amount 

(Thouaattd doltan 

(Column 24) 



Original 
figures 



Revised 
figures 



Retirement Income 



Number of returns 
(Column 25) 



Original 
figures 



Revised 
figures 



Amount 
(Thousand doltara) 

(Column 26) 



Original 
figures 



Revised 
figures 



Nontaxable returns: 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 or more 

Total nontaxable returns 

Grand total 

Returns under $5 , 000 

Returns $5,000 or more 



192 
1,326 
1,566 

2,144 
1,251 
594 
446 
533 
616 
139 



30 
732 
965 

2,141 

1,251 

563 

446 

533 

616 
139 



(') 
9,118 
5,551 

8,101 
4,068 
3,608 

(') 

(') 



(=) 
9,118 
5,551 

8,101 
4,068 
3,608 

(^) 

(') 

i') 



(') 



(') 



(') 

(') 



14,152 
13,152 

14,665 
9,159 
4,108 
2,520 
3,540 

i') 



i') 

14,152 
13,152 
14,665 
9,159 
4,108 
2,520 
3,540 



1,229 
1,532 

2,053 

1,186 

537 

264 

499 

I') 



10,016 



7,934 



36,790 



65, 162 



12,769,475 



12,767,393 



1,273,425 



1,798,258 

10,971,217 



1,796,867 
10,970,526 



323,743 
949,682 



323,726 
949,682 



3,945 
86,410 



3,921 
86,410 



129,086 
100,344 



128,052 
100,844 



15,364 
20,400 



(') 
635 
931 

2,050 

1,186 

506 

264 

499 

{^) 



13,997 
19,709 



Statistics of Income — 1954, Individual Income Tax Returns, page 56: Certain revisions In columns 3 through 7 of- 



Table 8.— TAXABLE INCOME, TAX CREDITS, AND INCOME TAX, BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES 



Taxable Income classes 



Total of the 5 . 

tax credits 
(Thousand dollars) 

(Column 3) 



Original 
figures 



Revised 
figures 



Tax credits for- 



Dividends received 



Number of returns 
(Column 4) 



Original 
figures 



Revised 
figures 



Amount 
(Thousand dollari 

(Column 5) 



Original 
figures 



Retirement income 



Number of returns 
(Column 6) 



Revised Original Revised Original Revised 
figures figures figures figures figures 



Amount 
(Thousand dollar: 

(Column 7) 



Nontaxable returns : 

Not over $4,000 

Over $4,000 not over $8,000... 
Over $8,000 not over $12,000.. 
Over $12,000 not over $16,000. 
Over $16,000 not over $20,000. 
Over $20,000 



Total nontaxable returns. 



Grand total. 



Nontaxable returns : 

Not over $2, 000 

Over $2,000 not over $4,000.. 
Over $4,000 not over $6,000.. 
Over $6,000 not over $8,000.. 
Over $8,000 not over $10,000. 
Over $10,000 



Total nontaxable returns . 



Grand total. 



Part I.— JOINT RETURNS AND RETURNS OF SURVIVING SPOUSE 



8,276 
180 
53 
256. 
Ill 
561 



9,437 



7,04S 

101 

12 

37 

11 

347 



7,556 



120,635 1,618,619 1,618,091 



656 
6 



77,643 



480 
6 



77,468 



55,306 
94 
24 

71 
24 
18 



55,537 



197,446 



54,739 
94 
24 
71 
24 
18 



55,020 



196,929 



7,469 
121 
46 
244 
111 
222 



8,213 



Part 11.— SEPARATE RETURNS OF HUSBANDS AND WIVES AND OF SINGLE PERSONS NOT HEAD 
OF HOUSEHOID OR SURVIVING SPOUSE 



12,566 

(') 



12,271 
(M 



46,570 



792,274 



36,098 



36,012 



115,401 

(M 



115,401 

(M 



12,020 

(') 



6,417 

42 

5 

25 

10 



6,507 



11,811 

(M 



Footnotes 1 and 2: Sample variability of this item is too large to warrant showing separately. However, this value is Included in each total. 



Synopsis of 
Tax Laws 



SYNOPSIS OF TAX LAWS 



Page 



Table A. — Requirement for filing individual income tax returns, 
exemption allowances, and maximum and minimum tax 
rates, 19<;7-56 77 

Table B. — Requirement for filing the self-employment tax schedule 

and self-emplojrment tax rates, 1951-56 77 

76 



SYNOPSIS OF LAWS 



77 



Table A. —REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MAXIMUM 

AND MINIMUM TAX RATES, 1947-56 



Items 


1956 


1955 


195^ 


1953 


1952 


1951 


1950 


19A9 


19^8 


19"i7 




(Dollars) 




V 




J 




Gross income requirement for filing returns 


600 
600 
600 


500 
500 


Regular exemption for taxpayer and each dependent 


Additional exemptions for age 65 or older and for blindness^ 




(Percent) 




s. J 


V- J 


20.-; 
91.0 
87.2 


17.A 
8A.A 
80.0 


\. y 




Income tax rate for lowest taxable income bracket 


V 

20.0 
91.0 
«7_n 


V 

22.2 
92.0 
88 <^ 


V 

16.6 
82.1 

77 C\ 


19 


Income tax rate for highest taxable income bracket 


86.5 
85.5 


MaY-imiiiti tnv -rntp 1 imntBtinn^ i 



















^Additional exemptions were allowed for the years 19<i8-56 to the taxpayer and, if a joint return was filed, his wife. 
^Income tax before credits need not exceed the indicated percentages of net income for 19A7-53, nor of taxable income 
for 195-^-56 



Table B. —REQUIREMENT FOR FILING THE SELF- EMPLOYMENT TAX SCHEDULE AND SELF- EMPLOYMENT 

TAX RATES, 1951-56 



Items 


1956 


1955 


19 5 A 


1953 


1952 


1951 




(Dollars) 






V 


/ 


Self-employment net earnings requirement for filing return 


-iOO 
^,200 


V 

-iOO 
3,600 




Maximum -self— employmerr^- -income subject to sel f — empT oyment tRx 










(Percer\t) 




V 


J 


V 


1 


Self -employment tax rate ....•••.•• ••••• 


V 

3 


P 1 /a 













Facsimiles of 

Individual Income 

Tax Returns, 

1956 



RETURN FORMS 

Page 

Form lO+O: Individual Income Tax Retiorn 81 

Schedule C, Business or Profession 101 

Schedule D, Sales of Property 105 

10<+0F, Farm Income and Expense 107 

Form 1040A : Individual Income Tax Return 113 



80 



FORM 



1040 



FACSIMILES OF TAX RETURNS, 1956 

U. S. INDIVIDUAL INCOME TAX RETURN 



81 



^i^rlarSt'xl^wSenicl ^" "'^"'''f ^"f " o"'" *"^'''8 ^^ar beginning , 1956, and ending.. 



, 195- 



PLEASE TYPE OR PRINT 



1956 



Name 



Home 
Address 



(If this is a joint return of fiusband and wife, use first names of both) 



(ftumber and itreet or rural route) 



(City or post office) 



(Zone) 



(County) 



(State) 



Your Social Security No. and Occupation 



Wife's Social Security No. and Occupation 



If Income Was All From Salaries and Wages, Use Pages 1 and 2 Only. If Such Income Was Less 
Than $5,000, You May Need to Use Page 1 Only. See Page 3 of the Instructions. 



Exemp- 
tions 



ui 

I in- 
^ come 

v> 

2 
oe 

O 



O 

CO 

>- 

a. 

o 

X 
< 

< 



Special 

computation 



Tax 

due or 
refund 



Taxpayer 
sign 
here 



Preparer 
(otiier than 
taxpayer) 
Sip Hire 



1 . Checl< blocl<s which apply. 
Checl< for wife if she had no 
income or her income is 
included in this return. 



Resular $600 exemption □ Yourself D Wife 

Additional exemption if 65 or over at end of taxable year . . . D Yourself D Wife 
Additional exemption if blind at end of taxable year D Yourself D Wife 




2. List nomes of your children who Enter number 

qualify as dependents; 3ive " " "" of children 

address if different from yours. - - listed > 

3. Enter number of exempHons claimed for other persons listed at top of page 2 

4. Enter the total number of exemptions claimed on lines 1 , 2, and 3 



5. Enter all wages, salaries, bonuses, commissions, and other compensation received in 1 956, before payroll deductions. 
Outside salesmen and persons claiming traveling, transportation, or reimbursed expenses, see instructions, page 6. 



Employer's Name 



Where Employed (City and State) 



6. 
7. 
8. 
9. 



Enter totals here • 

q / See instructions, page 6. \ 

J VAttach required expianation./ 



Less: Excludable "Sick Pay" in line 

Balance (line 5 less line 6) 

Profit (or loss) from business from separate Schedule C 

Profit (or loss) from farming from separate Schedule F 

1 0. Other income (or loss) from page 3 

1 1 . ADJUSTED GROSS INCOME (sum of lines 7, 8, 9, and 10) 



Wages, etc. 



$- 



Income Tax Withheld 



$- 



Unmarried or lesaliy separated persons qualifying as | — , 
"Head of Household," see instructions, page 7, and check here I I 



Widows and widowers who are entitled to the special | — , 
tax computation, see instructions, page 7, and check here I I 



If income on line 11 is under $5,000, and you do not itemize deductions, use Tax Table on page 16 of in- 
structions. If income is $5,000 or more, or if you itemize deductions, compute your tax on page 2. 



1 2. Enter tax from the Tax Table, or from line 9, page 2. Please check if you use Tax Table □ . 



Iff Income 
was all 
from wages, 
omit lines 13 
through 16 



1 3. (a) Dividends received credit from line 5 of Schedule J . 
(b) Retirement income credit from line 1 2 of Schedule K. 

14. Balance (line 12 less line 13) 

1 5. Enter your self-employment tax from separate Schedule C or F. 
1 6. Sum of lines 1 4 and 15 



17 



$- 



(a) Tax withheld (line 5 above). Attach Forms W-2 (Copy B) 

(b) Payments and credits on 1 956 Declaration of Estimated Tax (i^trSctmns!) • . 

District Director's office where paid - 

18. If your tax (line 12 or 16) is larger than your payments (line 17), enter the balance here 

Pay In full with this return; If less than $1.00, do not remit. 

19. If your payments (line 17) are larger than your tax (line 12 or 16), enter the overpayment here - 

if less than Sl.OO, it will be refunded only upon application. See instructions, page 8. 

Enter amount of line 19 to be: Credited on 1957 estimated tax $ ,- Refunded $ 



$- 



Did you pay or ogree to pay anyone for assistance in the preparation 
of your return? □ Yes Q No If "Yes," enter his name. 



Is your wife (husband) making a separate return for 1956? 
□ Yes Q No If "Yes," enter her (his) name. 



Do you owe any 
Federal tax for years 
before 1956? 



n Ye» 



n No 



I declore under the penalties of perjury that this return (including any accompanying schedules and statements) has been examined by me and to 
thp best of my knowledge and belief is a true, correct, and complete return. 

(Your signature) (Date) (fi this is a joint return, wifV'ss'ign'aiure) ~(Da»e) 

•^ To assure split-income benefrts, husband and wiFe must include all their Income and, even though only otie has mcorre, BOTH MUST SIGN. 
I declare under the penalties of perjury that I prepared this return for the personCs) named herein; and that this return (including any accompanying 
schedules and statements) is, to the beat of my knowledge and belief, a true, correct, and complete return bosed on all the information relating to the matters 
required to be reported in this return of which I have any knowledge. 



(Individual or Firm Signature) 



(Address) 



(Date) 

oai — 16—72754-1 



82 



FACSIMILES OF TAX RETURNS, 1956 



EXEMPTIONS FOR 


PERSONS OTHER THAN YOUR 


WIPE AND CHILDREN 


Pa9«2 


Name 


Relationship 


Numbet of months dependent lived 

in your home. It bom or died dui- 

ing yeat also write "B" or "D" 


Did dependent have 
gross income of 
$600 or more? 


Amount YOU spent lor 

dependent's support 

If 100% write "Ail" 


Amount spent by OTHERS 

including dependent from 

own funds 










$...... 


$ . . ... 





































EnJeron line 3, page 1, the numbet of exemptions claimed above. 

"> If an exemption is based on a multiple-support agreement of a group of persons, attach information described on page 5 of instructions. 

ITEMIZED DEDUCTIONS— IF YOU DO NOT USE TAX TABLE OR STANDARD DEDUCTION 

It Husband and Wife (Not Legally Separated) File Separate Returns and One Itemizes Deductions, the Otlier Must Also Itemlxo 

Describe deductions and state to whom paid. It more space is needed, attach additional sheets. Please put youi name and address on any attachments. 



Contributions 



Interest 



Taxes 



Medical and 
dental expense 

(if 65 or over, 
see instructions, 
page 9) 



Child care 



Casualty 
losses 



Miscellaneous 



Total (not to exceed 20% of line 11, poge 1, except as described on page 8 of instructions). 



Total 



Total 



Submit itemized list Do not enter any expense compensated by insurance or otherwise. 

1 . Cost of medicines and dnjgs, in excess of 1 percent of line 1 1 , page 1 

2. Other medical and dental expenses 

3. Total 



4. Enter 3 percent of line 1 1 , page 1 

5. Allowable amount (excess of line 3 over line 4). (See instructions, page 9, for limitations.) 



Expenses for care of children and certain other dependents not to exceed $600 (See page 10 of instruc- 
tions and attach statement) . . . 



Total losses fnot compensated by Insurance or otherwise) 



Total 



TOTAL DEDUCTIONS (Enter on line 2 of Tax Computotion, below) $ 

TAX COMPUTATION— IF YOU DO NOT USE THE TAX TABLE 



1 . Enter Adjusted Gross Income from line 1 1 , page 1 

2. If deductions are itemized above, enter total of such deductions. If deductions are not itemized on</ //ne 1, 

above, is $5,000 or more: (a) married persons filing separately enter $500,- (b) all others enter 1 percent of 
line 1 , or $1 ,000, whichever is smaller 

3. Balance (line 1 less line 2) 



4. Multiply $600 by total number of exemptions claimed on line 4, page 1 



5. TAXABLE INCOME (line 3 less line 4) , 

6. Tax on amount on line 5. Use appropriate Tax Rate Schedule on page 1 1 of instructions . 



7. If you had capital gains and the altemative tax applies, enter the tax from separate Schedule D . 



8. Tax credits. If you itemized deductions, enter 

(a) Gedit for income tax payments to a foreign country or U. S. possession (Attach Form 1116) 

(b) Tax paid at source on tax-free covenant bond interest and credit for partially tax-exempt interest. . . 

9. Enter here and on line 1 2, page 1 , the amount shown on lirte 6 or 7 less amount claimed on line 8 



$ - 



-1*— 7I76*-l 



FACSIMILES OF TAX RETURNS, 1956 



83 



Pages 
IF INCOME WAS ALL FROM SALARIES AND WAGES, TEAR OFF THIS PAGE AND FILE ONLY PAGES 1 AND 2 



Sdiedule A.— INCOME FROM DIVIDENDS 



1. Name of qualifying corporation declaring dividend (See instructions, pose 12): 



2. Total 

3. Exclusion of $50 (If both fiusband and wife received dividends, eacfi is entitled to exclude 
not more tfian $50 of fiis (fier) dividends) 

4. Enter excess, if any, of line 2 over line 3 

5. Name of nonqualifying corporation declaring dividend: 



Amount 



6. Enter total of lines 4 and 5 



Schedule B.— INCOME FROM INTEREST 



Name of payer 



Amount 



Name of payer 



Amount 



$- 



Enter total here-> 



Schedule D Summary.— GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

1 . From sale or excfiange of capital assets (from separate Schedule D) 

2. From sale or exchange of property other than capital assets (from separate Schedule D) 



Schedule E.— INCOME FROM PENSIONS OR ANNUITIES (See instructions, page 13) 

Part I.— General Rule 



1 . Investment in contract 

2. Expected return 

3. Percentage of income to be excluded 
(line 1 divided by line 2) 




4. Amount received this year 

5. Amount excludable (line 4 multiplied 
by line 3) 



6. Taxable portion (excess, if any, of line 4 over line 5). 



Part II.— Whara yaur caet will be recovered wNMn three years and your employer has contributed part ot the coat 



1 . Cost of annuity (amounts paid in) . . . . 

2. Cost received tax-free in past years . . . 

3. Remainder of cost (line 1 less line 2) . . 



4. Amount received this year |$ 



5. Taxable portion (excess, if any, of Iine4 over line 3). ■ 



Schedule G.— INCOME FROM RENTS AND ROYALTIES 



1. Kind and location of property 



2. Amount ol rent 
or royalty 



$ 



3. Depreciation (explain 
inSch. t)or depletion 



4. Repairs ^attach 
itemized list) 



$ 



1 . Totals 

2. Net income (or loss) from rents or royalties (column 2 less sum of columns 3, 4, and 5). 
Schedule H.— INCOME FROM PARTNERSHIPS, ESTATES, TRUSTS, AND OTHER SOURCES 



5. Other expenses 
(attach itemized list) 



1 . Partnership (name and address) 

2. Estate or trust (name and address) - 

3. Other sources (state nature) 



Total income (or Iom) from above sources (Enter here and on line 10, page 1). 



Schedule I.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SCHEDULE G 



1. Kind of property (if buildings, state material o( 

which constructed). Exclude land and other 

nondepreciable property 


7. Date acquired 


3. Cost or other 
basis 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of 
computing 
depreciation 


6. Rate(%) 
or life (years) 


7. Depreciation 
for this year 






$ 


$ 






$ 


















































1»— 7a7»4-J 



84 



FACSIMILES OF TAX RETURNS, 1956 



Page 4 

IF INCOME WAS ALL FROM SALARIES AND WAGES. TEAR OFF THIS PAGE AND FILE ONLY PAGES 1 AND 2 

Schedule J.— DIVIDENDS RECEIVED CREDIT (See instructions, page 15) 



1. Amount oF dividends on line 4, Schedule A. 

2. Tentative credit (4 percent of line 1) 



LIMITATIONS ON CREDIT 

3. Tax shown on line 1 2, poge 1 , plus amount, iF any, shown on line 8(b), page 2 

4. 4 percent of taxable income 

(a) If tax is computed on poge 2, the amount shown on line 5, page 2. 

(b) If capital gains alternative tax applies, the amount shown on line 14, separate Schedule D. 

(c) If Tax Table is used, the amount shown on line 11, page 1, less 10 percent thereof, and less the 
deduction for exemptions ($600 multiplied by the number of exemptions claimed on line 4, page 1 ). 

Dividends received credit. Enter here and on line 13(a), pose 1, the smallest of the amounts on 
line 2, 3, or 4, above . . . 



Taxable 
Income 
Means 



5. 



Schedule K.— RETIREMENT INCOME CREDIT (See instructions, page 15) 



This credit does not apply: 

1. If you received Social Security or Railroad Retirement pensions or annuities of $1,200 or more, 

2. If you are under 65 years of age and had "earned income" of $2,100 or more, OR 

3. If you are 65 or over and under 72, and had "earned incofne" of $2,400 or more. 



If separate return, use column B only. If joint return, use column A for wife and column B for husband ^ 

Did you receive earned income in excess of $690 in each of any 1 calendar years before the taxable year 
1 956? Widow or widowers see instructions, page 15 



If answer above is "Yes" in either column, furnish all information below in that column. 

1 . Retirement income for taxable year which is included in line 1 1 , page 1 , of this return: 

(a) For taxpayers under 65 years of age: 

Enter only income received from pensions and annuities under public retirement 
systems, including retirement pay from Armed Forces 

(b) For taxpayers 65 years of age and older: 

Enter total of pensions and annuities, including retirement pay from Armed Forces, 
interest, gross rents, and dividends 

LIMITATION ON RETIREMENT INCOME 

2. Maximum amount of retirement income for credit computation 

3. Deduct: 

(a) Amounts received in taxable year as pensions or annuities under the Social Security 
Act, the Railroad Retirement Acts, and certain other exclusions from gross income. . . 

(b) Earned income received in taxable year: 

(This line does not apply to persons 72 years of age or over) 

(1 ) Taxpayers under 65 years of age, enter amount in excess of $900 

(2) Taxpayers 65 or over and under 72, enter amount in excess of $1 ,200 

4. Total of lines 3(a) and 3(b) 

5. Balance (line 2 minus line 4) 

6. Line 5 or line 1 , whichever is smaller 



DYes DNo 



B 



n Yes n No 



1,200 



00 



1,200 



00 



7. Tentative credit (20 percent of line 6) 

8. Total tentative credit on this retum (total of amounts on line 7, columns A and B). 

LIMITATION ON RETIREMENT INCOME CREDIT 

9. Amount of tax shown on line 1 2, page 1 

10. Less: Dividends received credit from line 5, Schedule J, above 



11. Balance (line 9 less line 10) 

1 2. Retirement income credit. Enter here and on line 1 3(b), page 1 , the amount on line 8 or line 1 1 , whichever 



IS smaller . 



U. S. GOVERNMENT PRINTING OFFICF 



FACSIMILES OF TAX RETURNS, 1956 

HELPFUL INFORMATION ON 



85 



How to prepare your 
Income Tax Return 



ON FORM 1040 FOR 1956 



au\\V*i'I|"'////a,. 



^^i 




M^^^' 






You can save money for yourself and the Government, 
if you — 

File your return early 

Make sure the figures are right 

The final date for filing your return is April 15, but taxpayers 
w^ho wait until the last minute often make costly mistakes. 

You should be able to prepare your return with the assistance 
of the information contained in this pamphlet. The instruc- 
tions are arranged in the same order as the lines and pages 
of Form 1040. If you have questions or complicated prob- 
lems, you may need help. You can get such help and extra 
forms, if you need them, at the nearest Internal Revenue 
Service Office. 



UXAMJU 



C. th^h-t<A^u^SHi 



Commistioner. 



Publication 3 <»•«. 9-5C) 



86 



2 

Pago 

When and Where To File Your 
Return: See below 

How To Use Form 1 040 3 

Married Persons — Joint or Sepa- 
rate Returns 4 

How To Claim Your Exemptions.. 5 
How To Report Your Income: 

What income is taxed 5 

Wages, salaries, etc 6 

Exclusions from salaries and wages. ... 6 
Trade and business deductions of 

employees 6 

Business or profession 7 



FACSIMILES OF TAX RETURNS, 1956 

CONTENTS 

Page 

Accounting methods and records 7 

Net operating loss deduction 7 

Farming 7 

Self-employment tax 8 

Dividends » 12 

Interest 12 

Sale and exchange of property 12 

Special rule for sale of residence at a 

gain 12 

Pensions and ar}nuities 13 

Rents and royalties 14 

Partnerships 14 

Estates and trusts 14 

Other income 14 



Page 

Depreciation 14 

How To Claim Nonbusiness 
Deductions: 

Contributions 8 

Interest 9 

Taxes 9 

Medical and dental expenses 9 

Casualty losses and thefts 10 

Expenses for the care of chiWren and 

certain other dependents 10 

Miscellaneous 10 

How To Figure Your Tax 11 

Declaration of Estimated Tax 15 



GENERAL INSTRUCTIONS 



WHO MUST FILE 

Every citizen or resident of the United 
States — whether an aduh or minor — 
who had $600 ($1,200 if 65 years of 
age or over) or more gross income in 
1956 must file. A person with income 
of less than $600 ($1,200 if 65 years 
of age or over) should file a return to 
get a refund if tax was vwthheld. A 
married person with income less than 
her (his) ovwi personal exemption (s) 
should file a joint return with hus- 
band or wife to get the smaller tax or 
larger refund for the couple. For self- 
employment tax filing requirements, see 
page 8 of these instructions. 

Citizens of Puerto Rico who are also 
citizens of the United States and non- 
resident aliens who were bona fide resi- 
dents of Puerto Rico during the entire 
taxable year must also file United States 
individual income tax returns if they 
meet the income test. 

MEMBERS OF ARMED FORCES 

Members of Armed Forces should give 
name, service serial number, and per- 
manent home address. 

WHEN AND WHERE TO FILE 

Please file as early as possible. You 
must file not later than April 15. Mail 



your return to the "District Director of 
Internal Revenue" for the district in 
which you live. A list of the District 
Directors' offices is set out below. 

WHERE TO GET FORMS 

As far as practical, the forms are 
mailed directly to taxpayers. Additional 
forms may be obtained from any Inter- 
nal Revenue Service office, and also at 
most banks and post offices. 

WHERE TO GET HELP 

After reading these instructions you 
should be able to prepare your own 
return, unless you have complicated 
problems. If you do need help, you 
can get it by phoning or visiting any 
Internal Revenue Service office. A 
more detailed publication, "Your Fed- 
eral Income Tax," may be purchased 
for thirty cents from the Superintend- 
ent of Documents, Government Print- 
ing Office, Washington 25, D. C. 

HOW TO PAY 

Any balance of tax shown to be due 
on line 18, page 1, of your return on 
Form 1040 must be paid with your 
retiun. Checks or money orders should 



be made payable to "Internal Revenue 
Service." 

SIGNATURE AND VERIFICATION 

You have not filed a valid return un- 
less you sign it. Husband and wife both 
must sign a joint return. 

Any person (s), firm, or corporation 
who prepares a taxpayer's return also 
must sign. If the return is prepared by 
a firm or corporation, the return should 
be signed in the name of the firm or 
corporation. This verification is not 
required if the rettim is prepared by a 
regular, full-time employee of the tax- 
payer such as a clerk, secretary, book- 
keeper, etc. 

YOUR RIGHTS OF APPEAL 

If you believe there is an error in any 
bill, statement, or refund in connection 
with your tax, you are entitled to have 
the matter reconsidered by the District 
Director. He will give you an oppor- 
tunity to dispute any change in your 
tax which he proposes, and will advise 
you of further appeal rights if you 
cannot reach an agreement with him. 
Upon request by the District Director 
you must be able to support all deduc- 
tions claimed by you. 



LOCATIONS OF DISTRICT DIRECTORS' OFFICES 



Following is a lift of Iho District Directors' offices. 
If there is more than one District Director's office in 
your State and you ore not sure which one to use, 
consult your local post office. 

ALABAMA — Birmingham 3, Ala. 

ALASKA — Tacoma 7, Wash. 

ARIZONA — Phoenix, Ariz. 

ARKANSAS— LUtle Rock, Ah. 

CALIFORNIA— Los Angeles 12, Calif.; San Francisco 2, 

Cplif. 
COLORADO — Denver 2, Colo. 
CONNECTICUT — Hartford, Conn. 
DELAWARE— Wilnringlon 99, Del. 
DISTRICT OF COLUMBIA— Baltimore 2, Md. 
FLORIDA — Jockfonviiie, Flo. 
GEORGIA — Atianlo 8, Go. 
HAWAII — Honolulu 13, T. H. 
IDAHO — Boise, Idaho. 
ILLINOIS— Chicago 2, III.; Springfield, III. 
INDIANA— Indianapolis, Ind. 
IOWA — Oes Moines «, Iowa. 
KANSAS— Wichita 21 , Kans. 



KENTUCKY— Louisville 2, Ky. 

LOUISIANA — New OrleonS) La. 

MAINE — Augusta, Maine. 

MARYLAND — Baltimore 2, Md. 

MASSACHUSETTS — Boston 15, Man. 

MICHIGAN— Detroit 26, Mich. 

MINNESOTA— St. Raul 1, Minn. 

Mississippi- Jackson 5, Miss. 

MISSOURI- St. Louis 1, Mo.; Kansas City 6, Mo. 

MONTANA— Helena, Mont. 

NEBRASKA — Omaha 2, Nebr. 

NEVADA — Reno, Nev. 

NEW HAMPSHIRE — Portsmouth, N. H. 

NEW JERSEY— Newark, N. J.; 7th and Coopor Streets, 

Camden 1 , N. J. 
NEW MEXICO — Albuquerque, N. Mex. 
NEW YORK — Brooklyn 1, N. Y.; Customhouse Building, 

New York 4, N. Y.; 484 Lexington Avenue, New York 

17, N. Y.; Albany I, N. Y.; Syracuse 1, N. Y.; Bulfak 

2, N. Y. 
NORTH CAROLINA — Greensboro, N. C. 
NORTH DAKOTA— Fargo, N. Oak. 



OHIO — Cleveland 15, Ohio; Columbvi 15, Ohio; Tol«4e 

1, Ohio; Cincinnati 1, Ohio. 
OKLAHOMA — Oklahoma City, Okla. 
OREGON— Portland 9, Oreg. 
PENNSYLVANIA- Philadelphia 7, Pa.; Scronton 14, Pa.; 

Post Office and Courthouse Building, Pittsburgh 30, Po. 
PUERTO RICO — Santurce Building, Santurce, P. R. 
RHODE ISLAND — Providence 2, R. I. 
SOUTH CAROLINA— Columbia 1, S. C. 
SOUTH DAKOTA— Aberdeen, S. Dak. 
TENNESSEE — Nashville 3, Tenn. 
TEXAS — Austin 14, Tex.; Dallas 1, Tox. 
UTAH — Salt Lake City, Utah. 
VERMONT— Burlington, Vt. 
VIRGINIA — Richmond 19, Va. 

VIRGIN ISLANDS — Charlotte Amalia, Sl. ThMMt, V. I. 
WASHINGTON — Tacoma 2, Wash. 
WIST VIRGINIA — Parkersburg, W. Va. 
WISCONSIN — Milwaukee 2, Wis. 
WYOMING — Cheyenne, Wyo. 

FORCIGN ADDRESSES — Taxpayers wMi k9a< retidolM* 
in fttltn Counlfi«s^4«ltiaiara 1, MM., U. i. A. 



PANAMA CANAL ZONE — Olroclor af Intematianal Operations, Internal Revtnue Service, Washington 25, D. C. 



FACSIMILES OF TAX RETURNS, 1956 



87 
3 



SPECIAL CARD FORM (1040A) FOR EMPLOYEES EARNING LESS THAN $5,000 

This pamphlet contains the forms and instructions used by most taxpayers. However, if your gross income was less 
"than $5,000 and consisted only of (a) wages reported on withholding statements (Form W-2) and (b) not more than $100 
total of other wages, interest, and dividends, the law provides an easy way for you to file. Merely enter the required infor- 
mation on card Form 1040A. You may figure your own tax from the Tax Table or have the Internal Revenue Service do it 
for you. You may obtain the card form from your District Director. If you qualify and decide to use Form 1040 A, do 
not use any of the forms in this pamphlet. 

■ ■ — -. . ,; 

HOW TO USE FORM 1040 

DESIGN OF FORM 

Form 1040 is designed to meet the needs of all persons who do not use card Form 1040A described above. .Most tax- 
payers who use Form 1040 will find it necessary to use only a part of the form. Therefore, it is so arranged that pages 3 
and 4 may be discarded if not needea 

• If your income is all from salaries and wages, you need only the first two pages of Form 104*. 

• If less than $5,000 and all from salaries and wages, you may need page 1 only. 

• Income from farming or other business, which is figured on a separate schedule, is to be reported on page 1. All 
other income is to I>e reported on page 3 

• Page 2 contains a schedule for claiming exemptions for persons other than your wife and children, for itemizing 
your nonbusiness deductions, and for figuring your tax. 

• Page 4 contains the schedules iot computing th« credits for dividends received and retirement income. 



HOW TO FILL IN FORM 

Filling in thrform involves FOUR STEPS: 



STEP 1 

Claiming Your 

Exemptions 



STEP 2 

Reporting Your 

Income 



STEP 3 

Claiming Your 

Deductions^ 



STEP 4 

Figuring Your 

Tax 



List on page 1 exemptions for yourself (and for your wife, if you are filing a joint return or if she 
has no income) and for your children. List exemptions for dependents other than your children in the 
schedule at the top of page 2. 

DETAILED INSTRUCTIONS, PAGE 5 OF THIS PAMPHLET. 



Enter income from salaries and wages on page 1; also, income from farming and other business 
income, the details of which will be shown in separate Schedflles F and C. All other income is to be 
reported on page 3. If you are an employee, see page 6 of these instructions for information relating 
to the treatnjent of sick pay and spmcial deductions for travel expenses, reimbursed expenses, etc. 

DETAILED INSTRUCTIONS, PAGES 5 AND 6 OF THIS PAMPHLET. 



The law aljows you to reduce your income by certain contributions to charity, expenditures for 
interest, taxes, extraordinary medical and dental expenses, child care, certain losses, and miscellaneous 
items, provided you itemize them »n your return. Since there are restrictions on these deductions, 
refer to pages 8, 9, and 10 of this pamphlet for details. 

The law also provides a "standard deduction" for persons who do not wish to list their deductions. 
The Tax Table on page 16 automatically allows a standard deduction for persons having income of less 
than $5,000. The standard deduction for those with incorpe of $5,000 or more is 10 percent of the 
income on line 11, page 1 of the form, but not to exceed $1,000 ($506 for a married person filing a 
separate return). It will be wise to compare the total of your itemized deductions with the standard 
deduction to see which method is better.- 

DETAILED INSTRUCTIONS, PAGES 8, 9, AND 10 OF THIS PAMPHLET. 



If you do not itemize deductions and if your income on line 11, page 1 of the form, is less than 
$5,000, you must use the Tax Table on page 16. If you itemize your deductions or if your income 
is $5,000 or more, you must use the tax computation schedule on page 2 of the form and the tax rate 
schedules on page 1 1 of this pamphlet. See page 7 if you are unmarried or legally separated, main- 
tain a home, and have a dependent living with you. Also see page 7 if you are a widow or widower. 

DETAILEl) INSTRUCTIONS, PAGE U OF THIS PAMPHLET. 



See next page for "Illustrations." 



OBI— 18— 72781-1 



FACSIMILES OF TAX RETURNS, 1956 



ILLUSTRATIONS FOR FILLING IN FORM 



Circumstances 


income Less Than $5,000 


Income $5,000 or More 


Single person 

Income all from 
salary and wages 

Deductions less 
than 10% of income 


Complete Only Page 1 

Line 1 — Claim exemption. 

Lines 5, 7, and 1 1 — Report salary. 

Find tax on the amount on line 11 by using Tax 

Table on page 16 of these instructions. 
Line 12 — Enter the tax. 
Fill in remainder of the page and sign. 
Tear off pages 3 and 4. 


Use Pages 1 and 2 
Line 1, page 1 — Claim exemption. 
Lines 5, 7, and 11, page 1 — Report salary. 
Compute tax on page 2. 
Line 12 — Enter tax computed on page 2. 
Fill in remainder of the page and sign. 
Tear off pages 3 and 4. 


Single person wi^h 
dependent mother 

Income from salary 
and interest 

Deductions exceed 
10% of income 


Use Pages 1, 2, and 3 

Line 1, page 1 — Claim your exemption. 

Line 3, page 1 — Claim exemption for mother 
after entering the information on her depend- 
ency in the Schedule at top of page 2. 

Lines 5 and 7, page 1 — Report salary. 

Line 10, page 1 — Report interest on page 3 and 
carry total over to this line. 

Itemize deductions and compute tax on page 2. 

Line 12, page 1 — Enter the tax, computed on 
page 2. 

Fill in remainderof the page and sign. 


Use Pages 1, 2, and 3 

Line 1, page 1 — Claim your exemption. 

Line 3, page 1 — Claim exemption for mother 
after entering the information on her depend- 
ency in the Schedule at top of page 2. 

Lines 5 and 7, page 1 — Report salary. 

Line 10, page 1 — Report interest on page 3 and 
carry total over to this line. 

Itemize deductions and compute tax on page 2. 

Line 12, page 1 — Enter the tax, computed on 
page 2.- 

Fill in remainder of the page and sign. 


Married couple 
filing joint return 
Two dependent 
children 

Income from salary, 
gain on sale of 
stock, and dividends 

Deductions less than 
10% of income 


Use All 4 Pages of Return and 
Separate Schedule D 

Lines 1 and 2, page 1 — Claim exemptions. 

Lines 5 and 7, page 1 — Report salaries. 

Figure gain on sale of stock on separate Sched- 
ule D and report on page 3. 

Dividends — Report on page 3. 

Line 10, page 1 — Enter total of the gain and the 
dividends from page 3. 

Find tax on the amount on line 11 by using Tax 
Table on page 16 of these instructions. 

Line 12, page 1 — Enter the tax. 

To figure dividends received credit, use Sched- 
ule J, page 4. 

Fill 'in remainder of page 1 and sign. 


Use All 4 Pages of Return and 
Separate Schedule D 

Lines 1 and 2, page 1 — Claim exemptions. 

Lines 5 and 7, page 1 — Report salaries. 

Figure gain on sale of stock on separate Sched- 
ule D and report on page 3. 

Dividends — Report on page 3. 

Line 10, page 1 — Enter total of gain and divi- 
dends from page 3. 

Compute tax on page 2. 

Line 12, page 1 — Enter the tax. 

To figure dividends received credit, use Sched- 
ule J, page 4. 

Fill in remainder of page 1 and sign. 



MARRIED PERSONS— JOINT OR SEPARATE RETURNS 



Advantages of a Joint Return. — in most 

cases it is advantageous for married 
couples to file joint returns. The law 
provides "split income" benefits in fig- 
uring the tax on a joint return which 
often results in a lower tax than would 
result from separate returns. 

How To Make a Joint Return. — In a joint 

return you include all income and de- 
ductions of both husband and wife. In 
the return heading, list both names (for 
example: "John H. and Mary D. 
Doe"). Both must sign the return. 

A husband and wife may file a joint 
return even though one of them had no 
income. A joint return may not be 
filed if either husband or wife was a 



nonresident alien at any time during 
the taxable year. 

When a joint return is filed, the cou-- 
pie assume full legal responsibility for 
the entire tax, and if one fails to pay, 
the other must pay it. 

How To Make a Separate Return.— Hus- 
band and wife n^ust each have income 
under the- laws of their State and they 
must fill out separate forms. The "split 
income" provisions of the Federal tax 
law do not apply to separate returns of 
husband and wife. When filing- sep- 
arate-Jretums, the husband and wife 
should each claim the allowable deduc- 
tions paid with his or her/ own funds. 
(In community property States, deduc- 



tions resulting from payments made out 
of funds belonging jointly to husband 
and wife may be divided half and half.) 
If one itemizes and claims actual deduc- 
tions, then both must. 

Changes in Marital Status. — If mar- 
ried at the close of your taxable year, 
you are considered married for the en- 
tire year. If' divorced or legally sep- 
arated on or before the close of your 
year, you are considered single for the 
entire year. If your wife or husband 
died during the year, you are considered 
married for the entire year, and may 
file a joint return. You may also be 
entitled to the benefits of a joint return 
for the two years following the death of 
vour husband or wife. See page 7. 



FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 



89 
5 



KOW TO CLAIM YOUR EXEMPTIONS 

You Are Allowed a Deduction of $600 for Each Exemption for Whicti You Qualify as Explained Below 



LINE 1— EXEMPTIONS FOR YOU AND 
WIFE 

For.You. — You, as the taxpayer, are al- 
ways entitled to at least one exemption. 
If, at the end of your taxable year, you 
were blind or were 65 or over, you get 
two exemptions. If you were both 
blind and 65 or over, you get three 
exemptions. Be sure to check the 
appropriate blocks. 

For Your Wife. — .\n exemption is al- 
lowed for your wife (or husband) if 
you and she are filing a joint return. 
If you file a separate return, you may 
claim her exem.ptions only if she had no 
income and did not receive more than 
half her support from another taxpayer. 
Otherwise, your wife's exemptions are 
like your own — one, if she was neither 
blind nor 65 or over; two, if she was 
either blind or 65 or over; three, if she 
was both blind and 65 or over. 

In Case of Death. — If wife or husband 
died during 1 956, the number of her or 
his exemptions is determined as of the 
date of death. 

Proof Of Blindness.— If totally blind, 
a statement of such fact must be at- 
tached to the return. If partially blind, 
attach a statement from a qualified phy- 
sician or a registered optometrist that 
( 1 ) c^tral visual acuity did not exceed 
20/200 in the better eye with correcting 
lenses, or (2) that the widest diameter 
of the visual field subtends an angle no 
greater than 20°. 

LINE 2— EXEIIflPTIONS FOR YOUR 
CHILDREN 

You are entitled to one exemption for 
each child (including a stepchild, or 
legally adopted child), if during the 
taxable year, that child : 

1. Support. — Received more than half 
of his or her support from you (or from 



husband or wife if a joint return is filed) , 
and 

2. Income. — Had not attained the age 
of 19 or was a student (if the child is 19 
or over and not a student, he must have 
received less than $600 gross income), 
and 

3. Married Children.— Did not file a 

joint return with her husband (or his 
wife) J and 

4. Nationality. — AVas either a citizen or 
resident of the United States or a resi- 
dent of Canada, Mexico, the Republic 
of Panama or the Canal Zone. 

The law defines a student as an 
individual who is engaged in full-time 
study at a recognized educational insti- 
tution for at least 5 months of the year, 
or who is pursuing a full-time course of 
institutional on-fami training under the 
supervision of an accredited agent of 
an educational institution or of a State, 
or a political subdivision of a State. 

In figuring whether you provide more 
than half of the support of a student, 
you may disregard amounts received by 
him as scholarships. 

LINE 3— EXEMPTIONS FOR PERSONS 
OTHER THAN YOUR CHILDREN 

You are entitled to one exemption for 
each other dependent v\?ho meets all the 
following requirements for the year: 

1. Received less than $600 gross in- 
come, and 

2. Received more than half of his or 
her support from you (or from husband 
or wife if a joint return is filed), and 

3. Did not file a joint return with her 
husband (or his wife), and 

4. Was either a citizen or resident 
of the United States or a resident of 
Canada, Mexico, the Republic of Pan- 
ama or the Canal Zone, and 

5. Either ( 1 ) for your entire taxable 
year had your home as his principal 



Son-in-law 
Daughter-in-law 
The following ij 
related by blood: 
Uncle- 
Aunt — 
Nephew — 
Niece — 



place of abode and was a member of 
your household; Or (2) was related to 
you (or to husband or wife if a joint 
return is filed) in one of the following 
ways : 

Mother Stepbrother 

Father Stepsister 

Grandmother Stepmother 

Grandfather Stepfather 

Brother IMother-in-law 

Sister JFather-in-law 

Grandson | Brother-in-law 
GranddaughterlSister-in-Iaw 

The information concerning these de- 
pendents must be shown in the schedule 
at the top of page 2 of Form 1040. 

Exemptions for Individuals Supported by 
More Than One Taxpayer. — If several per- 
sons contributed toward the support of 
an individual during the taxable year, 
but none contributed over half of the 
support, they may designate one of their 
number to claim the exemption if: 

(a) They as a gi'oup have provided 
over half of the support of the indi- 
vidual; and 

(b) Each of them, had he contrib- 
uted over half of the support, would 
have been entitled to claim the indi- 
vidual as a dependent; and 

(c) The person claiming the exemp- 
tion for the individual contributed over 
10 percent of the support; and 

(d) Each person described in (b) 
above (other than the person claiming 
the exemption) who contributed over 
10 percent of the individual's support 
makes a declaration that he will not 
claim the individual as a dependent for 
the year. Form 2120, Multiple Sup- 
port Agreement, is available at the near- 
est Internal Revenue Service office for 
this purpose. 

Birth or Death of Dependent.— if a de- 
pendent was bom or died during the 
year, you can claim an exemption if the 
dependent met the above tests for so 
much of the year as the dependent was 
alive. 



HOW TO REPORT YOUR INCOME 



WHAT INCOME IS TAXED 

The law says all kinds of income in 
whatever form received are subject to 
tax with specific exceptions. This 
means that all income which is not spe- 
cifically exempt must be included in 
your rectum, even though it may be 
offset by expenses and other deductions. 
EuRifries a( Ineonit Which Mint Be Reported 
Wages, salaries, bonuses, commissions, tips, 

and gratuities 



Interest, dividends, and other earnings from 

investments 
Industrial, civil service and other pensions, 

annuities, endowments 
Rents and royalties from property, patents, 

cop>Tights 
Profits from business or profession 
Profits from sale of real estate, securities, autos 
Your share of partnership profits; estate or 

trust income 
Contest prizes and gambling winnings 
Alimony, separate maintenance or support 

payments received from (and. deductible 

by) your husband (or wife). For details, 



see Miscellaneous Section, page 10 of this 
pamphlet. 

Examples of Income Which Should Not Be Reported 
All Government payments and benefits made 
to veterans and their families except non- 
disability retirement pay 
Dividends on veterans' Government insurance 
Federal and State Social Security benefits 
Railroad Retirement Act benefits 
Gifts, inheritances, bequests 
Workmen's compensation, insurance, dam- 
ages, etc., for bodily injury or sickness 
Interest on State and municipal bonds 
Life insurance proceeds upon death. 

-16 — 72781-1 



90 
6 



FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



ROUNDING OFF TO WHOLE-DOLLAR 
AMOUNTS 

If you wish, the money items on your 
return and accompanying schedules re- 
quired by such return may be shown as 
whole-dollar amounts. This means that 
you eliminate any amount less than 50 
cents, and increase any amount from 
50 cents through 99 cents to the next 
higher dollar. Your choice as to 
whether or not you round off to the 
whole -dollar amount may not be 
changed after the due date for filing 
your return. 

LINE 5— WAGES, SALARIES, ETC. 

Enter all wages, salaries, etc., on 
the lines provided. If more space is 
needed attach a separate statement. 
You must report the full amount of your 
wages, salaries, fees, commissions, bo- 
nuses, and other payments for your 
personal services even though taxes and 
other amounts have been withheld by 
your employer. 

Payment in Merchandise, etc.— If your 

employer pays part or all of your wages 
in merchandise, services, stock, or other 
things of value, you must determine the 
fair market value of such items and in- 
clude it in your wages. 

Meals and Living Quarters.— Employees 

who, as a matter of choice, receive meals 
and lodging from their employers 
whether or not it is agreed to be part of 
their salaries must include in income 
the fair market value of the meals and 
lodging. 

However, if, for the convenience of 
your employer, your meals are furnished 
at your place of employment or you are 
required to accept lodging at your place 
of employment as a condition of your 
employment, the value of the meals or 
lodging IS not to be reported in your 
return. 

TRADE AND BUSINESS DEDUCTIONS OF 
EMPLOYEES 

Reimbursed Expenses Other Than For 
Travel and Transportation. — If your em- 
ployer pays you an "expense account" 
or otherwise reimburses you for- money 
spent for him in connection with your 
employment (other tharf "travel and 
transportation"), you should add these 
payments to your wages, and then sub- 
tract your actual allowable expenses of 
this type but not more than the reim- 
bursements. Enter net amount on line 
5 and attach a detailed statement in 
explanation. Any allowable* expense in 
excess of the reimbursed amount may 
be deducted as Miscellaneous Expenses 



on page 2 of your return if you itemize 
your deductions. 

Outof-Town Travel Expenses.— The law 

provides special deductions for the ex- 
penses of travel while away from home 
in connection with your employer's busi- 
ness. Traveling "away from home" 
means going away from the city or town 
where you normally work and remain- 
ing away at least overnight. "Travel 
expenses" means the cost of transporta- 
tion fares, meals, and lodging, and in- 
cludes porters' tips, hire of public ste- 
nographers, baggage charges, and simi- 
lar expenses necessary to travel. Travel 
expenses do not include any entertain- 
ment expenses or any personal expenses 
such as laundry. Any amount paid to 
you to cover these expenses must be in- 
cluded in your wages. You can deduct 
your full "travel expenses" from your 
wages before writing the net amount of 
your wages on line 5. Attach a state- 
ment to your return explaining in detail 
the expenses you deduct. If you choose 
to live away from the city where you 
regularly work, or do not transfer your 
home when your employer transfers 
your work to a different city, the law 
does not allow any "travel deduction" 
resulting from your choice of residence. 

Other Transportation Expenses. — Even 

though you do not travel away from 
home, as explained above, you may de- 
duct from your wages or other compen- 
sation, before entering the net amount 
on page 1, transportation expenses paid 
in connection with the performance of 
services for your employer. Transpor- 
tation expenses include payments for 
actual travel or, if you use your own car, 
the business portion of the cost of oper- 
ation, including fuel, repairs, and depre- 
ciation. Any reimbursement of these 
expenses must be included in your in- 
come. Attach a statement to your re- 
turn explaining in detail the expenses 
you deduct. 

Going To and From Work.— The law 

regards the cost of transportation be- 
tween your residence and your principal 
place of employment as personal ex- 
pense and does not allow you to deduct 
such cost, no matter how far you live 
from work, or how expensive the trans- 
portation may be. 

Expenses of Outside Salesmen.— The law 

allovys "Outside Salesmen" to deduct 
all their ordinary and necessary business 
expenses from their compensation be- 
fore entering the net amount on line 5. 
This applies only to full-time salesmen 
who are engaged in soliciting business 
for their employers away from their em- 
ployer's place of business. The term 



does not include one whose principal 
activities consist of service and delivery 
such as a milk-driver salesman. 

Other Expenses of Employees. — The ex- 
penses set forth above are the only ones 
which may be deducted from salaries 
and wages on page 1 of Form 1040 by 
employees. If you use the Tax Table, 
or if you take the standard deduction, 
you automatically receive an allowance 
for a deduction which takes the place 
of all other employment expenses and 
nonbusiness deductions. On the other 
hand, if you itemize your deductions, 
you can deduct the cost of tools, mate- 
rials, dues to unions and professional 
societies, entertaining customers, and 
other expenses which are orflinary and 
necessary in connection with your em- 
ployment. These items may be item- 
ized and deducted on page 2 under the 
heading "Miscellaneous." 

Income Tax Withheld.— Itemize the 

taxes withheld, and report the total 
amount on line 17 (a). If you have 
lost any Withholding Statement, ask 
your employer for a copy. If you can- 
not furnish Withholding Statements for 
all taxes withheld from you, attach an 
explanation. 

.Excess F. I. C. A. Tax Credit.— If more 

than $84 of F. I. C. A. (Social Security) 
employee tax was withheld during 1956 
because you received wages from more 
than one employer, the excess should be 
claimed as a credit against income tax. 
Enter any excess of F. I. C. A. tax with- 
held over $84 in the "Income Tax With- 
held" column, and write "F. I. C. A. tax" 
in the "Where Employed" column? If 
a joint return, compute the credit sepa- 
rately. 

LINE 6— EXCLUSION FOR "SICK PAY" 

The law allows you to exclude from 
wages amounts received as wages or in 
place of wages under a wage continua- 
tion plan for the period during which 
you were absent from work on account 
of personal injuries or sickness. This 
amount may not exceed a weekly rate 
of $100. (This limitation applies only 
to amounts received under plans which 
are financed by the employer. If the 
plan is one to which you and your em- 
ployer contributed, the amounts re- 
ceived which are attributable to your 
contributions are excludable without 
limit.) 

If your absence is due to sickness, the 
exclusion does not apply to the amounts 
received for the first 7 calendar days. 
However, if you were hospitalized on 
account of sickness for at least one day 
during the sickness or were injured, the 
exclusion applies from the first day of 



FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



91 
7 



absence. In cases where the payments 
exceed a weekly rate of $100, the exclu- 
sion is figured by multiplying the 
amount received by 100 and dividing 
the result by the weekly rate of pay- 
ment. 

If you received sick pay and it is in- 
cluded in your gross wages as shown on 
Form W-2, enter your gross wages on 
line 5, and enter on line 6 the amount 
to be excluded. Attach a statement 
showing your computation, and indi- 
cating the period or periods of absence, 
nature of sickness or injury, and whether 
hospitalized. 

LINE a— BUSINESS OR PROFESSION 

General. — The law taxes the profits 
from a business or profession — not its to- 
tal receipts. Therefore, separate Sched- 
ule C (Form 1040) , which contains fur- 
ther instructions, is provided to help you 
figure your profit or loss from business. 

If some of your expenses are part 
business and part personal, you can de- 
duct the business portion but not the 
personal portion. For instance, a doctor 
wlio uses his car half for business can 
deduct only half the operating expenses. 

Everyone engaged in a trade or busi- 
ness and making payments to another 
person of salaries, wages, commissions, 
interest, rent, "etc., of $600 or more in 
the course of such trade or business 
during his taxable year must file infor- 
mation returns. Forms 1096 and 1099, 
to report such payments. If a portion 
of such salary or wage payments was 
reported on a Withholding Statement 
(Form W-2), only the remainder must 
be reported on Form 1099. 

Accounting Methods and Records. — Your 

return must be on the "cash method" 
unless you keep books of account. "Cash 
method" means that all items of taxable 
income actually or constructively re; 
ceived during the year (whether in cash 
pr in property or services) and only 
those amounts actually paid during the 
year for deductible expenses are shown. 
Income is "constructively" received 
when it is credited to your account or 
set aside for you and may be drawn 
upon by you at any time. Uncashed 
salary or dividend checks, bank interest 
credited to your account, matured bond 
coupMDns, and similar items which you 
can immediately turn into cash are 
"constructrVely received" even though 
you have not actually converted them 
into cash. 

An "accrual method" means that you 
report income when earned, even if not 
received, and deduct expenses when 
incurred, even if not paid within the 
taxable period. 



The method used in keeping your 
records may be the cash receipts and 
disbursements method, or an accrual 
method, so long as income is clearly 
reflected. However, in most cases you 
must secure consent of the Commis- 
sioner of Internal Revenue, Washington 
25, D. C, before changing your ac- 
counting method. 

Net Operating Loss. — If, in 1956, your 

business or profession lost money instead 
of making a profit or if you had a cas- 
ualty loss, or a loss from the sale or other 
disposition of depreciable property (or 
real property) used in your trade or 
business, you can apply these losses 
against your other 1956 income. If 
these losses exceed your other income, 
the excess of this "net operating loss" 
must first be carried back to offset your 
income for 1954 and 1955, and any re- 
maining excess may be carried forward 
against your income for the years 1957 
through 1961. If a carryback entitles 
you to a refund of prior year taxes, ask 
the District Director for Form 1045 to 
claim a quick refund. For further infor- 
mation, see section 172 of the Internal 
Revenue Code of 1954 and section 122 
of the 1939 Code. 

If you had a loss in preceding years 
which may be carried over to 1956, you 
should apply the net operating loss de- 
duction as an adjustment of the amount 
entered on line 11, and attach a state- 
ment showing this computation. 

LINE 9— FARMING 

For the assistance of farmers, a sepa- 
rate Schedule F (Form 1040) is provided 
to report farm income for income and 
self-employment tax purposes. Addi- 
tional instructions for farmers have 
been provided for use with Schedule F 
and are also available in the Internal 
Revenue Service offices. 

SPECIAL COMPUTATION 
Unmarried Head of Household.— The law 

provides a special tax rate for any indi- 
vidual who qualifies as a "Head of 
Household." Only the following per- 
sons may qualify: (a) unmarried (or 
legally separated ) at the end of the tax- 
able year, or (b) married to a nonresi- 
dent alien at any time during the tax- 
able year. In addition, you must have 
furnished over half the cost of main- 
taining as your home a household which 
during the entire year, except for tem- 
porary absence, was occupied as the 
principal place of abode and as a mem- 
ber of such household by (a) any re- 
lated person (see those listed under 5, 
page 5, of these instructions) for whom 
you are entitled to a deduction for an 



exemption, unless the deduction arises 
from a multiple support agreement or 
(b) your unmarried child, grandchild, 
or stepchild, even though such child is 
not a dependent. 

You also qualify if you pay more than 
half the cost of maintaining a house- 
hold (not necessarily your home) which 
is the principal place of abode of your 
father or mother and either qualifies 
as your dependent. 

The cost of maintaining a house- 
hold includes such items as rent, insur- 
ance, repairs, utilities (gas, telephone, 
etc.) and cost of food. Do not include 
the value of personal services performed 
by you or other members of the house- 
hold. These expenditures are to be con- 
sidered only for determining whether 
you are entitled to the use of the head 
of household tax rate. Do not claim 
them as deductions on your return un- 
less they are otherwise allowable. 

The rates for Head of Household are 
found in Tax Rate Schedule III on 
page 1 1 of these instructions. 

Widows and Widowers. — Under certain 
coaditions a taxpayer whose husband 
(wife) has died during either of his two 
preceding taxable years may compute 
her tax by including only her income, 
exemptions, and deductions, but other- 
wise computing the tax as if a joint. re- 
turn had been filed. 

The conditions are that the taxpayer 
(a) must not have remarried, (b) must 
maintain as his home a household which 
is the principal place of abode of his 
child or stepchild for whom he is enti- 
tled to a deduction for an exemption, 
and (c) must have been entitled to file a 
joint return with his wife (or husband) 
in the year of death. 

USE OF TAX TABLE ON PAGE 16 OF 
THESE INSTRUCTIONS 

Purpose of Table. — The table is a short- 
cut method of finding your income tax. 
It is provided by law and saves you the 
trouble of itemizing deductions and 
computing your tax on page 2 of the 
return. The table allows for an exemp- 
tion of $600 for each person listed in 
line 4, page 1, and charitable contribu- 
tions, interest, taxes, etc., approximat- 
ing 10 percent of your income. 

How To Find Your Tax. — Read down 

the income columns until you find the 
line that fits the income you reported on 
line 11, page 1. Then read across that 
line until you come to the exemption 
column which is headed by a number 
corresponding to the number of exemp- 
tions you claimed on line 4 on page 1. 
The figure you find there is your tax. 

ODI — 16 — 72781-1 



92 
8 



FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



LINE 13(a)— See page 15 of these instructions. 
LINE 13(b) — See page 15 of these instructions. 

LINE 15— SELFEMPLOYI^ENT TAX 

Every self-employed individual must 
file an annual return of his self-employ- 
ment income on Form 1040 if he has at 
least $400 of net earnings from self- 
employment in his taxable year, even 
though he may not have sufficient in- 
come to require the filing of an income 
tax return or is already receiving social 
security benefits. 

Generally, if you carry on a business 
as a sole proprietor, or if you render 
service as an independent contractor, or 
as a member of a partnership or similar 
organization, you will have self-employ- 
ment income. 

If your income is derived solely from 
salary or wages, or from dividends or 
interest on investments, capital gains, 
annuities, or pensions, you will have no 
self-employment income and ijo self- 
employment tax to pay. 

The computation of self-employment 
tax is made on separate Schedule C or 
separate Schedule F, which with at- 
tached Schedule SE should be filed 
with your individual income tax return. 
The self-employment tax is a part of 
the total tax to be paid with your income 
tax return. 

Any declaration of estimated tax re- 
quired to be filed, may, if you desire, 
include estimated tax on self-employ- 
ment income. 

LINE 17(a)— CREDIT FOR TAX WITHHELD 

Enter the total amount of income tax 
withheld and credit for excess F. I. C. A. 
Tax as shown on line 5. Also see expla- 
nation on page 6 of these instructions. 



LINE 17(b)— CREDIT FOR ESTIMATED 
TAX PAYMENTS 

If you paid any estimated tax on a 
Declaration of Estimated Tax (Form 
1040-ES) for 1956, report the total of 
such payments on line 17(b). If on 
your 1955 return you had an overpay- 
ment which you chose to apply as a 
credit on your 1956 tax, indude the 
credit in this total. 

See page 15 of these instructions for 
filing requirements for 1957 declaration 
of estimated tax. 

Additional Charge for Underpayment of Esti- 
mated .Tax. — The following additional 
charge is imposed by law for underpay- 
ment of any installment of estimated 
tax: 6 percent per year for the period 
of the underpayment on the difference 
between the installment payment made 
and 70 percent (667/3 percent in the 
case of farmers) of the installment due 
on the basis of the final return or tax 
for the year. 

The charge with respect to any 
underpayment of any installment is 
mandatory and will be made unless the 
total amount of all payments of esti- 
mated tax made on or before the last 
date prescribed for the payment of such 
installment equals or exceeds whichever 
of the following is the lesser — 

(a) The amount which would have 
been required to be paid on or before 
such date if the estimated tax were 
whichever of the following is the least — 

( 1 ) The tax shown on your return 
for the previous year ( if your return for 
such year showed a liability for tax and 
covered a taxable year of 12 months) , or 

(2) A tax computed by using the 
previous year's income with the current 
year's rates and exemptions, or 

(3) 70 percent (667^ percent in the 
case of farmers) of a tax computed by 
projecting to the end of the year the 



income received from the beginning of 
the year up to the beginning of the 
month of the installment payment; OR 

(b) An amount equal to 90 percent 
of the tax computed, at the rates appli- 
cable to the taxable year, on the basis 
of the actual taxable income for the 
months in the taxable year ending be- 
fore the month in which the installment 
is required to be paid. 

If you have an underpayment of esti- 
mated tax and believe the additional 
charge should not be asserted due to 
one or more of the relief provisions, 
attach a statement to your return ex- 
plaining which of the provisions apply 
to you and showing any necessary com- 
putations. If you wish, you may obtain 
Form 2210 from the nearest Internal 
Revenue Service ofl&ce for this purpose, 

LINES 18 AND 19— BALANCE OF TAX OR 
REFUND 

After figuring your tax either from 
the Tax Table or from the computation 
on page 2, enter the amount on line 12. 
Enter on line 15 the amount of your 
self -employment tax shown on line 34, 
separate Schedule C, or line 18, sepa- 
rate Schedule F. Show on line 18 any 
balance you owe, or on line 19 the 
amount of any overpayment due you, 
after taking credit for the amounts 
entered on line 17. 

In order to facilitate the processing 
of collections and refunds, balances due 
of less than $1.00 need not be paid, and 
overpayments of less than $1.00 will be 
refunded only upon application to your 
District Director. 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040 

Itemized Deductions— !f you do not use Tax Table or Standard Deduction. 



CONTRIBUTIONS 

If you itemize deductions, you can 
deduct gifts to religious, charitable, 
educational, scientific, or literary organ- 
izations, and organizations for the 
prevention of cruelty to children and 
animals, unless the organization is op- 
erated for personal profit, or conducts 
propaganda or otherwise attempts to 
influence legislation. You can deduct 
gifts to fraternal organizations if they 
are to be used for charitable, religious, 
etc., purposes. You can also deduct 
gifts to veterans' organizations, or to a 
governmental agency which will use the 



gifts for public purposes. A contribu- 
tion may be made in money or property 
(not services). If in property, it is 
measured, by the fair market value of 
the property at the time of contribution. 

For the contribution to be deductible, 
the recipient of the contribution must 
have .been organized or created in the 
United States or its possessions, or under 
our law. The law does not allow deduc- 
tions for gifts to individuals, or to other 
types of organizations, however worthy. 

In general, the deduction for contri- 
butions may not exceed 20 percent of 



your adjusted gross income (line It, 
page 1). However, you may increase 
this limitation to 30 percent if the extra 
10 percent consists of contributions 
made to churches, a convention or as- 
sociation of churches, tax-exempt edu- 
cational institutions, tax-exempt hos- 
pitals, or certain medical research 
organizations. 

If all your contributions were to these 
churches, schools, hospitals, or medi- 
cal research oi^anizations, you can de- 
duct up to 30 percent of your adjusted 
gross income. To compute the deduc- 
tion for contributions you should first 



cnr— 16— 72781-1 



FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



93 
9 



figure the contributions to these special 
institutions to the extent of 10 percent 
of your adjusted gross income and the 
amount in excess of 10 percent should 
be added to the other contributions to 
which the 20 percent limitation ap- 
plies. Attach a schedule showing this 
computation. 

While you can deduct gifts to the 
kind of organizations listed below, you 
cannot deduct dues or other payments 
to them, for which you receive personal 
benefits. For example, yob can deduct 
gifts to a YMCA but not dues. 

Some examples of the treatment of 
contributions are: 

You CAN Deduct Gifts -To : 
Churches, including assessments 
Salvation Army 
Red Cross, community chests 
Nonprofit schools and hospitals 
Veterans' organizations 

Boy Scouts. Girl Scouts, and other similar 
organizations 

Nonprofit organizations primarily engaged 
in conducting research or education for 
the alleviation and cure of diseases such 
as tuberculosis, cancer, multiple sclerosis, 
muscular distrophy, cerebral palsy, polio- 
myelitis, diabetes, and diseases of the 
heart, etc. 

You CANNOT Deduct Gifts To: 

Relatives, friends, other individuals 
Political organizations or candidates 
Social clubs 
Labor unions 
Chambers of commerce 
Propaganda organizations 

INTEREST 

If you itemize deductions, you can 
deduct interest you paid on your per- 
sonal debts, such as bank loans or home 
mortgages. Interest paid on business 
debts should be reported in separate 
Schedules C or F or Schedule G, page 3, 
of Form 1040. Do not deduct interest 
paid on money borrowed to buy tax- 
exempt securities or single-premium life 
insurance. Interest paid on behalf of 
another person is not deductible unless 
you were legally liable to pay it. In fig- 
uring the interest paid on a mortgage 
on your home or on an installment con- 
tract for goods for your personal use, 
eliminate such items as carrying charges 
and insurance, which are not deducti- 
ble, and taxes which may be deductible 
but which should be itemized separately. 

The law provides a deduction for 
interest paid for purchasing personal 
property (such as automobiles, radios, 
etc.) on the installment plan where the 
interest charges are not separately stated 
from other carrying charges. This de- 
duction is equal to 6 percent of the 
average unpaid monthly balance under 
the contract. Compute the average un- 



paid monthly balance by adding up the 
unpaid balance at the beginning of 
each month during the year and divid- 
ing by 12. The interest deduction may 
not exceed the portion of the total car- 
rying charges attributable to the taxable 
yeaj. 

TAXES 

If you itemize deductions, you can 
deduct most non-Federal taxes paid by 
you. You can deduct State or local 
retail sales taxes if under the laws of 
your State they are imposed directly 
upon the consumer, or if they are im- 
posed on the retailer (or wholesaler in 
case of gasoUne taxes) and the amount 
of the tax is separately stated by the 
retailer to the consumer. In general, 
you cannot deduct taxes assessed for 
pavements or other local improvements, 
including front-foot benefits, which tend 
to increase the value of your property. 
Consult your Internal Revenue Service 
office for circumstances under which 
local imptovement taxes may be de- 
ducted. If you paid foreign taxes, you 
may be entitled to a credit against your 
tax rather than a deduction from 
income. 

Do not deduct on page 2 any non- 
business federal taxes, or any taxes paid 
in connection with a business or profes- 
sion which are deductible in Schedule G 
or separate Schedules C or F. 

You CAN Deduct: 

Personal property taxes 

Real estate taxes 

State Income taxes 

State or local retail sales taxes 

Auto license fees 

State capitation or poll taxes 

State gasoline taxes 

You CANNOT Deduct: 

Any Federal excise taxes on your personal 
expenditures, such 3is taxes on theater ad- 
missions, furs, jewelry, cosmetics, railroad 
tickets, telephone, etc. 

Federal social security taxes 

•Hunting licenses, dog licenses 

Auto inspection fees 

Water taxes 

Taxes paid by you for another person 

MEDICAL AND DENTAL EXPENSES 

If you itemize deductions, you can de- 
duct, within the limits described below, 
the amount you paid during the year 
(not compensated by hospit^, health or 
accident insurance) for medical or den- 
tal expenses for yourself, your 'wife, or 
any dependent who received over half 
of his support from you. List name and 
amount paid to each person. If you 
pay medical expenses for a dependent 
who gets over half of his support from 
you, you can deduct the payments even 
though you are not entitled to a deduc- 



tion for an exemption for that depend- 
ent because he had $600 or more gross 
income. 

You can deduct amounts paid for the 
prevention, cure, correction, or treat- 
ment of a physical or mental defect or 
illness. If you pay someone to perform 
both nursing and domestic duties, you 
can deduct only that part of the cost 
which is for nursing. 

You can deduct the cost of transpor- 
tation primarily for and essential to 
medical care, but you cannot deduct 
any other travel expense even if it bene- 
fits your health. Meals and lodging may 
not be treated as medical expense while 
away from home receiving medical 
treatment unless they are part of a hos- 
pital bill. 

Figuring the Deduction.— You can de- 
duct only those medical and dental ex- 
penses which exceed 3 percent of your 
adjusted gross income. However, in 
figuring these expenses, the amount paid 
for medicine and drugs may be taken 
into account only to the extent it ex- 
ceeds 1 percent of your adjusted gross 
income, line 11, page 1. There is a 
schedule provided on page 2 to make 
this computation. 

Limitations. — The deduction may not 
exceed $2,500 multiplied by the nimi- 
ber of exemptions other than the exemp- 
tions for age and blindness. In addi- 
tion, there is a maximum limitation as 
follows^ 

(a) $5,000 if the taxpayer is single 
and not a head of household or a widow 
or widower entitled to the special tax 
rates ; 

(b) $5,000 if the taxpayer is married 
but files a separate return; or 

(c) $10,000 if the taxpayer files a 
joint return, or is a head of household 
or a widow or widower entitled to the 
special tax rates. 

Special Rule for Persons 65 or Over.— 

If either you or your wife were 65 or 
over, the maximum limitation for 
amounts spent is the same as set out 
above. However, amounts deductible 
for medical and dental expenses for you 
and your wife are not restricted to the 
excess over 3 percent of your adjusted 
gross income. In effect, the 3 percent 
rule may be disregarded. But the 
amounts spent by you for your medicine 
and drugs are still limited to the excess 
of 1 percent of your adjusted gross in- 
come, and amounts spent by you for 
your dependents' medical expenses are 
deductible only to the extent they ex- 
ceed 3 percent of your adjusted gross 
income. 

eni — 14— 72781-1 



94 



10 



FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



Special Rule for Deceased Taxpayers. — 

In the case of a taxpayer who died dur- 
ing the year, expenses for medical care 
may be treated as paid by the decedent 
at the time incurred, if such expenses 
are paid from his estate within one year 
after his death, and provided they are 
not deducted in computing the dece- 
dent's taxable estate for Federal estate 
tax purposes. If the expenses are allow- 
able for estate tax purposes, but it is pre- 
ferred to deduct them for income tax 
purposes, there must be attached to his 
Form 1040 a statement that this amount 
has not been claimed in the estate tax 
return, and a waiver of the right to have 
this amount allowed at any time for 
estate tax purposes. 

Any expense claimed as a deduction 
for the care of children and certain 
other dependents should not be included 
in your computation of the deduction 
for medical expense. 
You CAN Deduct Payments To or For: 
Doctors, dentists, nurses, and hospitals 
Drugs or medicines 

Transportation necessary to get medical care 
Eyeglasses, artificial teeth, medical or surgi- 
cal appliances, braces, etc. 
X-ray examinations or treatment 
Premiums on hospital or medical insurance 
You CANNOT Deduct PaymeAts For: 
Funeral expenses 
Cemetery plot 
illegal operations or drugs 
Travel ordered or suggested by your doctor 

for rest or change 
Premiums on life insurance 

EXPENSES FOR THE CARE OF CHILDREN 
AND CERTAIN OTHER DEPENDENTS 

Generally, there is allowed a deduc- 
tion not to exceed a total of $600 for ex- 
penses paid by a woman or a widower 
(including men who are divorced or 
legally separated under a decree and 
who have not remarried) for the care 
of one or more dependents if such care 
is to enable the taxpayer to be gainfully 
employed or actively to seek gainful em- 
ployment. For this purpose, the term 
"dependent" is limited to the following 
persons for whom the taxpayer is en- 
titled to a deduction for an exemption : 

(a) a child or stepchild of the tax- 
payer who is under 12 years of age; or 

(b) a person who is physically or 
mentally incapable of caring for him- 
self, regardless of age. 

Do not deduct any child care pay- 
ments to a person for whom you claim 
an exemption. 



In the case of. a woman who is mar- 
ried, the deduction is allowed only if 
she files a joint return with her husband ; 
and the deduction is reduced by the 
amount (if any) by which their com- 
bined adjusted gross income exceeds 
$4,500. If the husband is incapable of 
self-support because mentally or physi- 
cally defective, these two limitations do 
not apply. 

If the person who receives the pay- 
ment performs duties other than de- 
pendent care, only that part of the pay- 
ment which is for the dependent's care 
may be deducted. 

If you claim this deduction, attach a 
detailed statement showing the amount 
expended and the person or persons to 
whom it was paid. 

CASUALTY LOSSES AND THEFTS 

If you itemize deductions, you can 
deduct your net loss resulting from the 
destruction of your property in a fire, 
storm, automobile accident, shipwreck, 
or other losses caused by natural-forces. 
Damage to your car by collision or acci- 
dent can be deducted if due merely to 
negligent driving but cannot be de- 
ducted if due to your willful act or 
your willful negligence. You can also 
deduct in the year of discovery losses 
due to theft, but not losses due to mis- 
laying or losing articles. 

The amount of loss to be deducted is 
measured by the fair market value of 
the property just before the casualty less 
its fair market value immediately after 
the casualty (but not more than the cost 
or other adjusted basis of the property) , 
reduced by any insurance or compensa- 
tion received. Explain in an attached 
statement. 

If your 1956 casualty losses exceed 
your 1956 income, the excess must be 
carried back as a "net operating loss" 
to oflfset your income for 1954. If the 
loss carried back exceeds your 1954 in- 
come, the excess must be used to offset 
your 1955 income. Any remaining ex- 
cess must be carried over to the years 
1957-1961, inclusive. 

You CAN Deduct Losses On : 

Property sucR as your home, clothing, or 
automobile destroyed or damaged by fire 

Property, including cash, which is stolen 
from you 

Loss or damage of property by flood, light- 
ning, storm, explosion, or freezing 



You CANNOT Deduct Losses On : 
Personal injury to yourself or another person 
Accidental loss by you of cash or other per- 
sonal property 
Property lost in storage or in transit 
Damage by rust or gradual erosion 
Animals or plants damaged or destroyed by 
disease 

MISCELLANEOUS 

If you itemize deductions, you can 
deduct several other types of expenses 
under the heading "miscellaneous." 

If you work for wages or a salary, you 
can deduct the ordinary and necessary 
expenses which you incur for your em- 
ployer's benefit and which have not been 
claimed on page 1. For example, if your 
job requires you to furiMsh small tools, 
you can deduct the cost of such tools. 

You CAN Deduct Cost Of: 

Safety equipment 

Dues to union or professional societies 

Entertaining customers 

Tools and supplies 

Fees to employment agencies 

You CANNOT Deduct Cost Of: 

Travel to and from vifork 
Entertaining friends 
Bribes and illegal pa>Tnents 
Educational expenses 

You can deduct all ordinary and nec- 
essary expenses connected with the pro- 
duction or collection of income, or for 
the management or protection of prop- 
erty held for the production of income. 

If you are divorced or legally sepa- 
rated and are making periodic payments 
of alimony or separate maintenance un- 
der a court decree, you can deduct these 
amounts. Periodic payments made 
after August 16, 1954, under either 
(a) a written separation agreement en- 
tered into after that date or (b) a de- 
cree for support entered after March 1, 
1954, are also deductible. Such pay- 
ments must be included in the wife's 
income. 

You cannot deduct any voluntary 
payments not under a court order or a 
written separation agreement, lump- 
sum settlements, or specific maintenance 
payments for support of minor children. 

You may deduct gambling losses to 
the extent of gambling winnings only if 
you itemize deductions. 

If you are a tenant-stockholder in a 
cooperative housing corporation, you 
can deduct your share of its payments 
for interest and real-estate taxes. 

cni — 16—72781-1 



FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



95 
11 



TAX COMPUTATION 

If you do not use the Tax Table, then figure your tax on 
amount on line 5, page 2, by using appropriate tax rate 
schedule. 

Schedule I applies to ( 1 ) single taxpayers who do not 
qualify for the special rates for "Head of Household" or for 
"\Vido\v or Widower," and (2) married taxpayers filing sep- 
arate returns. 

Schedule II applies to married ta.xpayers filing joint 
returns, and to widows or widowers who qualify for the 
special rates. It provides the split-income benefits. 

Schedule III applies to unmarried (or legally separated) 
taxpayers who qualify as "Head of Household." 

LINE 8(a)— Credit For Foreign Income Taxes 

If you itemize your deductions and claim credit for such 
taxes, you should submit with your return Form 1116 which 
contains a schedule for the computation of the credit with 
appropriate instructions. This form may be obtained from 
your Internal Revenue Service office. 

LINE 8(b)— Credit For Partially Tax-Exempt Interest 

If you itemize your deductions, you may deduct on line 
8(b) , page 2, a credit for partially tax-exempt interest. This 
credit is 3 percent of the partially tax-exempt interest included 
in gross income. See instructions on page 12 for the type of 
securities for which a credit is allowed. The credit may not 
exceed the lesser of (a) 3 percent of taxable income (line 5, 
page 2, Form 1040, or line 14, separate Schedule D, which- 
ever is applicable) for taxable year or (b) the amount of 
tax less the credit for taxes paid to foreign countries and 
possessions of U. S. and the credit for dividends received. 

Schedule II. (A) MARRIED TAXPAYERS filing joint returns, and (B) 
certain widows and widowers. (See page 7 of these instructions) 

// the amount on 

line 5, page 2, is: Enter on line 6, page 2: 

Not over $4,000 20% of the amount on line 5. 

OveT — But not over — of excess over — 

$4,000 —$8,000 $800, plus 22% —$4,000 

$8,000 — $12,000 $1,680, plus 26% — $8,000 

$12,000 — $16,000 $2,720, plus 30% — $12,000 

$16,000 — $20,000 $3,920, plus 34% — $16,000 

$20,000 — $24,000 $5,280, plus 38% — $20,000 

$24,000 — $28,000 $6,800, plus 43% — $24,000 

$28,000 — $32,000 $8,520, plus 47% — $28,000 

$32,000 — $36,000 $10,400, plus 50% — $32,000 

$36,000 — $40,000 $12,400, plus 53% — $36,000 

$40,000 — $44,000 $14,520, plus 56% — $40,000 

$44,000 — $52,000 $16,760, plus 59% — $44,000 

$52,000 — $64,000 $21,480, plus 62% — $52,000 

$64,000 — $76,000 $28,920, plus 65% — $64,000 

$76,000 — $88,000 $36,720, plus 69% — $76,000 

$88,000 — $100,000 $45,000, plus 72% — $88,000 

$100,000 — $120,000 $53,640, plus 75% — $100,000 

$120,000 — $140,000 $68,640, plus 78% — $120,000 

$140,000 — $160,000 $84,240, plus 81% — $140,000 

$160,000 — $180,000 $100,440, plus 84% — $160,000 

$180,000 — $200,000 $117,240, plus 87% — $180,000 

$200,000 — $300,000 $134,640, plus 89% — $200,000 

$300,000 — $400,000 $223,640, plus 90% — $300,000 

$400,000 $313,640, plus 91% — $400,000 



Schedule I. (A) SINGLE TAXPAYERS who do not qualify for rates in 
Schedules II and III, and (B) married persons filing separate returns 

// the amount on 

line 3, page 2, is: Enter on line 6, page 2: 

Not over $2,000 20% of the amount on line 5. 

Over— Bat not over — of excess over — 

$2,000 — $4,000 $400, plus 22% — $2,000 

$4,000 $6,000 $840, plus 26% — $4,000 

$6,000 — $8,000 $1,360, plus 30% — $6,000 

$8,000 — $10,000 $1,960, plus 34% — $8,000 

$10,000 — $12,000 $2,640, plus 38% — $10,000 

$12,000 — $14,000 $3,400, plus 43% — $12,000 

$14,000 — $16,000 $4,260, plus 47% — $14,000 

$16,000 — $18,000 $5,200, plus 50% — $16,000 

$18,000 — $20,000 $6,200, plus 53% — $18,000 

$20,000 — $22,000 $7,260, plus 56% — $20,000 

$22,000 — $26,000 $8,380, plus 59% — $22,000 

$26,000 — $32,000 $10,740, plus 62% — $26,000 

$32,000 — $38,000 $14,460, plus 65% — $32,000 

$38,000 — $44,000 $18,360, plus 69% — $^8,000 

$44,000 — $50,000 $22,500, plus 72% — $44,000 

$50,000 — $60,000 $26,820, plus 75% — $50,000 

$60,000 — $70,000 $34,320, plus 78% — $60,000 

$70,000 — $80,000 $42,120, plus 81% — $70,000 

$80,000 — $90,000 $50,220, plus 84% — $80,000 

$90,000 — $100,000 $58,620, plus 87% — $90,000 

$100,000 — $150,000 $67,320, plus 89% — $100,000 

$150,000 — $200,000 $111,820, plus 90% — $150,000 

$200,000. $156,820, plus 91% — $200,000 

Schedule III. Unmarried (or legally separated) taxpayers who qualify 

as HEAD OF HOUSEHOLD. 
If the amount on 

line 5, page 2, is: Enter on line 6, page 2: 

Not over $2,000 20% of the ainount on line 5. 

Over — Bar not over — of excess over — 

$2,000 — $4,000 $400, plus 21% — $2,000 

$4,000 — $6,000 $820, plus 24% — $4,000 

$6,000 — $8,000 $1,300, plus 26% — $6,000 

$8,000 — $10,000 $1,820, plus 30% — $8,000 

$10,00C — $12,000.- $2,420, plus 32% — $10,000 

$12,000 — $14,000 $3,060, plus 36% — $12,000 

$14,000 — $16,000 $3,780, plus 39% — $14,000 

$16,000 — $18,000 $4,560, plus 42% — $16,000 

$18,000 — $20,000 $5,400, plus 43% — $18,000 

$20,000 — $22,000 $6,260, plus 47% — $20,000 

$22,000 — $24,000 $7,200, plus 49% — $22,000 

$24,000 — $28,000 $8,180, plus 52% — $24,000 

$28,000 — $32,000 $10,260, plus 54% — $28,000 

$32,000 — $38,000 $12,420, plus 58% — $32,000 

$38,000 — $44,000 $15,900, plus 62% — $33,000 

$44,000 — $50,000 $19,620, plus 66% — $44,000 

$50,000 — $60,000 $23,580, plus 68% — $50,000 

$60,000 — $70,000 $30,380, plus 71% — $60,000 

$70,000 — $80,000 $37,480, plus 74% — $70,000 

$80,000 — $90,000 $44,880, plus 76% — $80,000 

$90,000 — $100,000 $52,480, plus 80% — $90,000 

$100,000 — $150,000 $60,480, plus 83% — $100,000 

$150,000 — $200,000 $101,980, plus 87% — $150,000 

$200,000 — $300,000 $145,480, plus 90% — $200,000 

$300,000 $235,480, plus 91% — $300,000 



emi — 1»— 72781-1 



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FACSIMILES OF TAX RETURNS, 1966 
INSTRUCTIONS FOR PAGE 3 OF FORM 1040 



SCHEDULE A— DIVIDENDS 

If you own stock, the payments you 
receive out of the company's earnings 
and profits are called dividends and 
must be reported in your tax return. 
Usually dividends are paid in cash, but 
if paid in merchandise or other prop- 
erty, they are taxable at their fair mar- 
ket value. 

If a distribution i^ not paid from 
earnings and profits, it is not taxable as 
a dividend, but is treated as reduction 
of the cost or other basis of your stock. 
These distributions are not taxable until 
they exceed your cost or other basis, 
after which you must generally include 
any additional receipts as gains from the 
sale or exchange of property, for which 
special tax treatment is provided. 

In some cases a corporation distrib- 
utes both a dividend and a repayment 
of capital at the same time; the check 
or notice will usually show them sep- 
arately. In any case, you must report 
the dividend portion as income. 

There are special rules applicable to 
stock dividends or stock rights; call your 
Internal Revenue Service office for more 
complete information. 

You may exclude from your income 
$50 of dividends received from quali- 
fying domestic corporations during 
your taxable year. 

If a joint return is filed and both hus- 
band and wife have dividend income, 
each one may exclude up to $50 of divi- 
dends received from qualifying corpora- 
tions, but one may not use any portion 
of the $50 exclusion not used by the 
other. For example, if the husband has 
$200 in dividends, and the wife has $20, 
only $70 may be excluded on a joint 
return. 

Use Schedule A to list your dividends 
and to show the amount of the exclu- 
sion to which you are entitled. How- 
ever, this exclusion does not apply to 
dividends received from the following 
types of nonqualifying corporations: 

(a) life insurance companies, and 
mutual insurance companies (other 
than mutual marine or mutual fire in- 
surance companies issuing perpetual 
policies) . 

(b) China Trade Act corporations, 
(o) so-called exempt organizations 

(charitable, fraternal, etc.) and exempt 
farmer's cooperative organizations. 

(d) mutual savings banks, coopera- 
tive banks, domestic building and loan 
associations, domestic savings and loan 
associations. Federal savings and loan 
associations on deposits or withdrawable 
accounts, and Federal credit unions. 
Dividends from these organizations must 
be reported as interest in Schedule B 
and not as dividends. 



(e) regulated investment companies 
except to the extent designated by the 
company to be taken into account as a 
dividend for these purposes. 

(f) corporations deriving 80 percent 
or more of their income from U. S. pos- 
sessions and 50 percent or more of their 
income from the active conduct of a 
business therein. 

See page 15 for the dividends received 
credit. 

SCHEDULE B— INTEREST 

You must include in your return any 
interest you receive or which is credited 
to your account (whether entered in 
your pass-book or not) and can be with- 
drawn by you. All interest on bonds, 
debentures, notes, savings accounts, or 
loans is taxable, except for certain gov- 
ernmental issues. For example, some 
of the interest which is fully exempt 
from tax is (a) interest from State and 
municipal bonds and securities and (b) 
interest on any $5,000 principal value 
of Treasury bonds issued before March 
1, 1941. 

If you own United States Savings or 
War bonds (Series A to F, inclusive), 
the gradual increase in value of each 
bond (^s shown in the table on its back) 
is considered interest, but you need not 
report it in your tax return'until you 
cash the bond or until the year of final 
maturity whichever is earlier. How- 
ever, if you report income on the cash 
method, you may at any time elect to 
report each year the annual increase in 
value, but if you do so you must report 
in the first year the entire increase to 
date and must continue to report the 
annual increase each year. 

Itemize your interest in Schedule B, 
stating the name of the payer and the 
amount of interest received. 

SCHEDULE D— SALE AND EXCHANGE 
OF PROPERTY 

If you sell your house, car, furniture, 
securities, real estate, or any other kind 
of property, you must report any profit 
on your tax return. Generally, such 
profits are capital gains if the property 
was not held for sale to customers in 
the ordinary course of business. Sep- 
arate Schedule D (Form 1040) is pro- 
vided to compute capital gains and 
losses, and the results from other trans- 
actions in property. 

Nonbusiness Bad Debts.— If you fail to 

collect a personal loan, you can list the 
bad debt as a "short-term capital loss" 
provided the loan was made with a true 
expectation of collecting. So-called 
loans to close relatives, which are really 
in the nature of gifts, must not be listed 
as deductible losses. 



Sale of Homes, elc— General Rule.— The 

law requires you to report any gains 
from the sale or exchange of your resi- 
dence or other nonbusiness property, 
but does not allow you to claim any loss 
from the sale of a home or other asset 
which was not held for the purpose of 
producing income. Your gain fr<5m the 
sale of this kind of property is the dif- 
ference between ( 1 ) the sales price and 
(2) your original cost plus the cost of 
permanent improvements. If deprecia- 
tion was allowed or allowable during 
any period because you rented the house 
or used part of it for business purposes, 
the original cost must be reduced by the 
amount of depreciation which was al- 
lowed or allowable. 

Special Rule.— Deferring Gain When Buy- 
ing New Residence. — If you sold or ex- 
changed your residence during 1956 at 
a gain and within one year after (or 
before) the sale ypu purchase and oc- 
cupy another residence, none of the 
gain is taxable if the cost of the new 
residence equals or exceeds the adjusted 
sales price of the old residence. See, 
however, instructions below for infor- 
mation to be furnished. If instead of 
purchasing another residence, you begin 
construction of a new residence (either 
one year before or within one year after 
the sale of your old residence) and 
occupy it not later than 18 months after 
the sale, none of the gain upon the sale 
is taxable if your cost of constructiort 
plus the cost of land (acquired within 
the period beginning one year before the 
sale and ending 18 months after the 
sale) equals or exceeds the adjusted sales 
price of the old residence. 

If the adjusted sales price of your old 
residence exceeds the cost of your new 
residence, the gain on the sale is tax- 
able to the extent of such excess. The 
adjusted sales price is the gross selling 
price less commissions and the expenses 
for work performed on the residence in 
order to assist in its sale, such as selling 
and redecorating expenses. Redecorat- 
ing expenses, however, must be for work 
performed during the 90-day period 
ending on the day on which a contract 
to sell is entered into, and must be paid 
within 30 days after date of sale. 

If you sold or exchanged your resi- 
dence, report the details of' the sale in 
separate Schedule D. If you do not 
intend to replace, or if the period for 
replacement has passed, report the de- 
tails in the year of sale. If you have 
acquired and occupied your new resi- 
dence, enter in column (h) of Schedule 
D only the amount of taxable gain, if 
any, and attach statement showing the 
purchase price, date of purchase, and 
date of occupancy. 

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INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



97 
13 



If you. have decided to replace, but 
have not done so, or if you are unde- 
cided, you should enter "None" in col- 
umn (h) of Schedule D. When you do 
replace within the required period, you 
must advise the District Director, giving 
full details. When you decide not to 
replace, or the period has passed, you 
must file an amended return, if you 
previously filed a return. Since any 
additional tax due will bear interest 
from the due date of the original return 
until paid, it is advisable to file the 
amended return for the year of sale as 
promptly as possible. 

SCHEDULE E-PENSIONS AND ANNUITIES 

Noncontributory A n n u i t i e s.— The full 
amount of an annuity or a pension of 
a retired employee, where the employee 
did not contribute to the cost and was 
not taxable on his employer's contribu- 
tions, must be included in his gross 
income. The total of the payments 
received during his taxable year should 
be shown on line 6, part I of Schedule E. 

Other Annuities. — Amounts received 
from other annuities, pensions, endow- 
ments, or life insurance contracts for a 
reason other than the death of the 
insured, whether paid for a fixed num- 
ber of years or for life, may have a 
portion of the payment excluded from 
gross income. The following types are 
included under this rule: (a) pensions 
where the employee has either con- 
tributed to its cost or has been taxed 
on his employer's contributions, (b) 
amounts paid for a reason other than 
the death of the insured under an an- 
nuity, endowment, or life insurance 
contract, and (c) amounts paid to a 
beneficiary, through an option in the 
policy or otherwise, in installments or 
in a. lump sum under a life insurance 
contract at a date or dates later than 
the insured's death where the death 
occurred on or after August 17, 1954. 

Schedule E and the following instruc- 
tions should enable you to compute the 
taxable portion of the annuity. If you 
are receiving payments on more than 
one pension or annuity, fill out -a sep- 
arate schedule for each one. 

Special Rule for Certain Types of Em- 
ployees' Annuities. — There is a special rule 
provided for amounts received as em- 
ployees' annuities where part of the cost 
is contributed by the employer and the 
amount contributed by the employee 
will be returned within 3 years from the 
date (whether or not before January 1, 
1954) of the first payment received 
under the contract. If both of these 
conditions are met, then all the pay- 
ments received under the contract are 



to be excluded from gross income until 
the employee recovers his cost (the 
amount contributed by him plus the 
contributions made by the employer on 
which the employee was previously ta.x- 
able) ; thereafter all amounts received 
under the contract are fully taxable. 
This method of computing taxable in- 
come also applies to employee's bene- 
ficiary if employee died before receiving 
any annuity or pension payments. 

Example: An employee receives $200 
a month under an annuity. While he 
worked, he contributed $4,925 toward 
the cost of the annuity. His employer 
also made contributions toward the cost 
of the annuity. The retired employee 
would be paid $7,200 during his first 
3 years, which amount exceeds his con- 
tribution of $4,925. Therefore, he 
excludes from gross income all the pay- 
ments received from the annuity until 
he has received $4,925. All payments 
received thereafter are fully taxable. 

General Rule for Annuities.— In general, 

amounts received from annuities and 
pensions are included in income to the 
extent they exceed the exclusion de- 
scribed below. You may exclude from 
your income an amount found by using 
the following formula : 

Investment in the contract ^ pa>Tnent 
Expected return received 

This formula means that you divide the 
investment in the contract by the ex- 
pected return and multiply the result 
by the payment received under the an- 
nuity, pension, or contract. Formula 
terms are explained below. 

"Investment in the Contract" is, 
in general, the total amount of the pre- 
miums or other consideration paid (the 
amount contributed by you plus the 
contributions made by your employer 
on which you were previously taxable) 
for the contract as of the annuity start- 
ing date. Tnis investment must be 
reduced by the amounts received under 
the investment before the annuity start- 
ing date to the extent excludable from 
gross income under prior income tax 
law. 

The "Annuity Starting Date" is 
the first day of the first period for which 
a payment is received as an annuity 
under the contract; except that if the 
date was before January 1, 1954, then 
the annuity starting date is considered 
January 1, 1954. 

For contracts which provide for re- 
funds if the annuitant dies before receiv- 
ing specified amounts, the "investment 
in the contract" should be reduced by 
the value of the refund feature. The 
latter is computed from actuarial tables 
which will be fumisfied by your Internal 



Revenue Service office upon request. 
Since the refund payable to the benefi- 
ciary is exempt from tax, this downward 
adjustment for the refund feature is to 
avoid a duplicate exclusion. 

"Expected Return"^ — There are two 
methods for determining expected re- 
turn depending on the type of contract. 

(a) If the contract provides for 
amounts to be received for a fixed num- 
ber of years, then the expected return 
is the total amount of the payments to 
be received after the annuity starting 
date. 

(b) If the contract provides for 
amounts to be received for the life of 
the annuitant, then the expected return 
is found by multiplying the amount of 
the annual payment by the multiple 
applicable to the age and sex of the 
annuitant as of the annuity starting 
date. Special multiples are applicable 
in the case of payments under joint and 
survivor annuities. The multiples are 
set out in actuarial tables which will be 
furnished by your Internal Revenue 
Service office upon request. Once the 
multiple is determined, it is the same 
for every year. 

"Payment Received" is the total 
amount received for a year under the 
contract. 

Example: D purchased a life annuity 
on January 1, 1952, for $15,000 which 
provides for semi-monthly payments of 
$50 beginning January 1, 1953. The 
multiple applicable in D's case as of 
January 1, 1954, is 15.0. During the 
year 1953, D received tax-free under 
the existing tax laws $750 ($1,200 less 
3% of $15,000) . The amount of each 
payment which D Is to exclude from his 
gross income beginning with the 1954 
pa^Tnent is $950, determined as follows : 

Annual pa>'ment (24 X $50) $1, 200 

Investment in the contract . $15,000 
Less: Amount recovered 

tax free in prior years. . 750 



Investment in the contract as of 
1/1/54, the annuity starting date 
as defined above $14,250 

Expected return ($1,200 X 15.0).. $18,000 

The amount to be excluded based on 

the formula above : 

$14 '50 

l^QQQQ X $1,200 which equals $950 

D will include in his income $250 
($l,200-$950) in the year 1954 and 
each subsequent year as long as he lives. 

Amounts Received Under Life-Insurance 
Policies by Reason of Death.— In general, a 

lump sum payable at the death of the 
insured under a life insurance policy is 
excludable from the gross income of the 
recipient. 

For other types of annuities which 
are not covered by these rules and for 

CHI — 10 — 72781-1 



98 
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FACSIMILES OF TAX RETURNS, 1956 
INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



more detailed information, call or'visit 
your Internal Revenue Service office. 

SCHEDULE G— RENTS AND ROYALTIES 

If you are not engaged in selling real 
estate to customers but receive rent 
from property owned or controlled by 
you, or royalties from copyrights, min- 
eral leases, and similar rights, report the 
total amount received in Schedule G. 
If property, other than cash, was re- 
ceived as rent, its fair market value 
should be reported. 

You are entitled to various deductions 
which are indicated in Schedule G. In 
the case of buildings you can deduct 
depreciation, as explained elsewhere on 
this page. 

You can also deduct all ordinary and 
necessary expenditures on the property 
such as taxes, interest, repairs, insurance, 
agent's commissions, maintenance, and 
similar items. However, you cannot 
deduct capital investments or improve- 
ments but must add them to the basis 
of the property for the purpose of -de- 
preciation. For example, a landlord 
can deduct the cost of minor repairs but 
not the cost of major improvements such 
as a new roof or remodeling. 

Expenses, depreciation, and depletion 
should be listed in total in the columns 
provided in Schedule G. 

If You Rent Part of Your House, etc. — 

If you rent out only part of your prop- 
erty, you can deduct only a similar por- 
tion of the expenses. For example, if 
you rent out half- of your home, and 
live in the other half, you can deduct 
only half of the depreciation and other 
expenses. 

Room rent and other space rentals 
should be reported as business income 
in separate Schedule C if services are 
rendered to the occupant; otherwise, 
tpport such income in Schedule G. If 
you are engaged in the business of sell- 
ing real estate, you should report rentals 
received in separate Schedule C. 

SCHEDULE H— INCOME FROM PART- 
NERSHIPS, ESTATES, TRUSTS, AND 
OTHER SOURCES 

Partnerships. — A partnership does not 
pay income tax in the firm's name un- 
less it elects to be taxed on the same 
basis as a domestic corporation. Each 
partner must report in his personal tax 
return his share of his partnership's 
income and pay tax on it. 

Include in Schedule H your share of 
the ordinary income (whether actually 
received by you or not) or the net loss 
of a partnership, joint venture, or the 
like, whose taxable year ends within or 
with the year covered by your return. 



Other items of-income, deductions, etc., 
to be carried to the appropriate sched- 
ule of your individual return are shown 
in Schedule K of the partnership return. 
If the partnership is engaged in a 
trade or business, the individual partner 
may be subject to the self-employment 
tax on his share of the partnership's self- 
employment income. In such a case 
the partner's share of partnership self- 
employment net earnings (or loss) 
should be entered on line 28(b), sep- 
arate Schedule C. Farm p.artnerrhips 
should use Schedule F to figure self- 
employment tax. 

Estates and Trusts.— If you are a bene- 
ficiary of an estate or trust, report in 
your personal tax return any of its in- 
come which is required to be distributed 
to you or which has been paid or cred- 
ited to your account for the taxable 
year. This informadon may be ob- 
tained from the executor, administra- 
tor, or trustee of the estate or trust. 

Include in Schedule H of your return 
your share of suCh income (whether 
actually received by you or not) of an 
estate or trust for its taxable year which 
ends with or within the year covered by 
your return. Subtract from your share 
of such income any depreciation on es- 
tate or trust property which is allocable 
to you and show the net amount. 
There may be distributions (other than 
ordinary income) by an estate or trust, 
such as capital gains, dividends, etc., 
which are properly reportable in other 
schedules in your return. Information 
with repect to these items may be ob- 
tained from the fiduciary. 

Other Income. — If you cannot find 
any sp»ecific place on your return to list 
certaifi types of income, you should re- 
port such income in Schedule H. This 
is the proper place to report amounts 
received as alimony, support, prizes, as 
well as recoveries of bad debts, etc., 
which reduced your tax in a prior year. 

SCHEDULE I— DEPRECIATION 

A re^onable allowance for the ex- 
haustion, wear and tear, and obsoles- 
cence of property used in the trade or 
business or of property held by the tax- 
payer for the production of income shall 
be allowed as a depreciation deduCftion. 
The allowance does not apply to inven- 
tories or stock-in-trade nor to land apart 
from the improvements or physical 
development added to it. 

The useful life of an asset can be 
measured in units of production but the 
ordinary practice is to measure useful 
life in- years. Business experience, engi- 
neering information, and other relevant 
factors provide a reasonable basis for 



estimating the useful life of property. 
The cost (or other basis) to be recov- 
ered should be charged off over the 
expected useful life of the property. 
For guidance, comprehensive tables of 
"average useful lives" of various kinds 
of buildings, machines, and equipment 
in many industries and businesses have 
been published in a booklet called Bul- 
letin F, which may be purchased for 30 
cents from the Superintendent of Docu- 
ments, Government Printing Office, 
Washington 25, D. C. 

Straight Line Method. — The most com- 
mon method of computing depreciation 
is the "straight line" method. It allows 
for the recovery of cost in equal annual 
amounts over the life of the property, 
with only salvage value remaining at 
the end of its useful life. To compute 
the deduction, add the cost of improve- 
ments to the cost (or other basis) of the 
asset and deduct both the estimated 
salvage value and the total deprecia- 
tion allowed or allowable in past years. 
Divide the result by the number of 
years of useful life remaining to the 
asset — the quotient is the depreciation 
deduction. 

Declining Balance Method.— Under this 

method a uniform rate is applied each 
year to the remaining cost or other basis 
of property (without adjustment for 
salvage value) determined at the be- 
ginning of such year. For property 
acquired before January 1, 1954, or 
used property whenever acquired, the 
rate of depreciation under this method 
may not exceed one and one-half times 
the applicable straight-line rate. 

Special Rules for New Assets Acquired 
After December 31, 1953. — The cost or 
other basis of an asset acquired after 
December 31, 1953, may be depreciated 
under methods proper in the past; or, 
it may be depreciated under any of the' 
following methods provided ( 1 ) that 
the asset is tangible, (2) that it has an 
estimated useful life of three years or 
more, and (3) that the original use of 
the asset commenced with the taxpayer 
and commenced after December 31, 
1953. If an asset is constructed, recon- 
structed, or erected by the taxpayer, so 
much of the basis of the asset as is at- 
tributable to construction, reconstruc- 
tion, or erection after December 31, 
1953, may be depreciated under meth- 
ods proper in the past; or, it may be 
depreciated under any of the following 
methods provided that the asset meet 
qualifications (1) and (2) above. 

(/) Declining balance method. — This 
method may be used with a rate not in 
excess of twice the applicable straight- 
line rate. 

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INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



99 
15 



(2) Su7n of the years-digit method. — 
Under this method annual allowances 
for depreciation are computed by ap- 
plying changing fractions to the tax- 
payer's cost or other basis of property 
(reduced by estimated salvage). 

The deduction for each year is com- 
puted by multiplying the cost or other 
basis of the asset (reduced by estimated 
salvage value) by the number of years 
of useful life remaining (including the 



year for which the deduction is com- 
puted) and dividing the product by 
the sum of all the digits corresponding 
to the years of the estimated useful life 
of the asset. In the case of a 5-year life 
this sum would be 15 (5 + 4 + 3 + 2+1). 
For the first year five-fifteenths of the 
cost reduced by estimated salvage value 
would be allowable, for the second year 
four-fifteenths, etc. 



(5) Other methods. — A taxpayer may 
use any consistent method which does 
not result in accumulated allowance? at 
the end of any year greater than the 
total of the accumulated allowances 
which would have resulted from the use 
of the declining balance method. This 
limitation applies only during the first 
two-thirds of the useful life of the 
property. 



INSTRUCTIONS FOR PAGE 4 OF FORM 1040 

SCHEDULE J — DIVIDENDS RECEIVED (b) In the case of an individual who But retirement income is limited to: $1,200 

CREDIT is 65 years of age or over before the ^^!^' 

The law provides a credit against tax close of his taxable year, income from Earned incomrin excess's" of 

for dividends received from domestic pensions, annuities, interest, rents, and $1,200 ($1,500-$1,200) . 300 $800 

corporations. This credit is equal to dividends, which are included in gross Amount of retirement income 

4 percent of dividends in excess of those income in his return. (Gross income upon which credit is computed $400 

which you may exclude from your gross from rents for this purpose means gross Retirement income credit 

income (seepage 12 of this pamphlet) . receipts from rents without reduction 20 percent of $400 $80 

The credit may not exceed the lesser of: for depreciation or any other expenses. 

(a) the total income tax reduced by Royalties are not considered rents for ,„._ __„, ._..,,„.,. -»,.,„,.....,.... ,.„ 
the foreign, tax credit: or this computation.) 1957 DECLARATIONS OF ESTIMATED TAX 

(b) 4 percent of the taxable income. The amount of the retirement income y^^O Must Flie.-For many taxpayers 

SCHEDULE K-RETIREMENT INCOME "^f ^^ H \'i om ^I'^'^'rK^''''" ""^^ the withholding lax on wages is not suf- 

PRrniT not exceed SI, 200 reduced by: c .. * i ^u -j .u • 

*'"^i'" , , ^ ' ■ , , , , ncient to keep them paid up on their 

You may qualify for this credit if you (a) any amount received and exclud- -^^^^^ ^^^ ^he law requires every 

received earned income in excess of ^d from gross income as a pension or individual (including an alien who is 

$600 in each of any 10 calendar years- annuity under the Social Security Act ^ resident of Puerto Rico during the 

not necessarily consecutive— before the and Railroad Retirement Acts and by entire taxable year) to file a Declaration 

beginning of your taxable year. tax-e.xempt pensions or annuities. This „f Estimated Tax, Form 1040-ES, and 

The term "earned income" means reduction does not include ( 1 ) that part ^^ ^^^^ quarterly payments in advance 

wages, salaries, or professional fees, and "f ^ pension or annuity which is ex- ^f f^y j^e annual income tax return if: 

other amounts received as compensation eluded from gross mcome because it , . , . 

for personal services actually rendered, represents, in effect, a return of capital i^) hi^ gross income can reasonably 
It dScs not include any amount received °/ tax-free proceeds of a like nature, or be expected to consist of wages subject 
as an annuity or pension. If you were (2) amounts excluded from gross in- l''.^^ "^.u^ ^^^ "^^ "°j '""'"^ than 
engaged in a trade or business in which ^°^^ ^'hi^h are received as compensa- ?100 ^rom other sources, and to exceed- 
both personal services and capital were tion for injuries or sickness or under (1) $10,000 for a head of a household 
material income-producing factors, a accident or health plans; and or a widow or widower entitled to the 
reasonable allowance as compensation . (b) in the case of any individual who special tax rates; 

for the personal services rendered by is not 65 before the close of the taxable (2) $5 000 for other single indi- 

you, not in excess of 30% of your share V^ar, any amount of earned income in viduals- ' 

of the net profits of such trade or busi- excess of $900 received in the taxable ,„> L n^^r. r ....,.., . 

ness, shall be considered as earned year; and in the case of an individual .(3) $5,000 for a married individual 

income. who is 65 or over but who is not 72 ^°^ entitled to file a joint declaration; 

If you qualify, you are entitled to a before the close of the taxable year, any (4) $5,000 for a married individual 

credit for retirement income you are amount of earned income in excess of entitled to file a joint declaration, and 

now receiving. If your deceased hus- $li200 received in the taxable year. the combined income of both husband 

band (or wife) would qualify for this _ Example: Assume that a qualified and wife can reasonably be expected to 

credit, if living, you may claim the individual, who is married and over 65 exceed $10,000; OR 

credit even though you did not meet the but not 72, has the following items of ( ^ ) ^j^ 3^ -^^^^^ ^^^ reasonably 

earnings test. If a husband and wife income for 19.56: be expected to include more than $100 

both qualify and each has retirement ^^nsfo^ uX^^hf RaflroaT Reti;e ^ from other sources than wages and to 

income, each is entitled to the credit. ^^^^^ Act (Ltirdyexdudable from exceed the sum of : (1) $600 for each 

Retirenient income for the purpose gross income) 500 of his exemptions and (2) $400. 

of the credit means — _ Disability payments under a work- 

(a) In the case of an individual who men's compensation act (entirely The Internal Revenue Service will 

is not 65 years of age before the close R,7'',"t\^'!,^'°,'?,^^°f '"'^°"'^'> ■■■■ 1°° mail Form 1040-ES, as far as is prac- 

of his taxable year, only that income ^l^l'^ 'J^j °^J j^^;°"^ , ^0° ticable, to each person who may need it. 

received from pensions or annuities The credit is computed" as Voliows: Others required to file should obtain the 

under a public retirement system (one R^jj^^^^^t ^^^^^^ includes— '"""n from an Internal Revenue Service 

established by the Federal Government, Dividend income $700 office in time to file by April 15, 1957. 

a State, county, city, etc.) which is Rental income 600 Farmers may postpone filing their 1957 

included in gross income in your return. Total retirement income $1,300 declarations until January 15, 1958. 

am — 1«— 72781-1 



100 



FACSIMILES OF TAX RETURNS, 1956 



TAX TABLE FOR CALENDAR YEAR 1956 

FOR PERSONS WITH INCOMES UNDER $5,000 NOT COMPUTING TAX ON PAGE 2 OF FORM 1040 

Read down the income columns below until you find the line covering the adjusted gross income you entered m line 11, page 1, Form 1040. Then read across to the appropriate 
column headed by the number corresponding to. the number of exemptions claimed on line 4, page 1. Enter the tax you find there on line 12, page 1. 



If total 


ncome on 1 


line 11, page 1, is— | 


At least 


But less 
than 


$0 


$675 


675 


700 


700 


725 


725 


750 


750 


775 


775 


800 


800 


825 


825 


850 


850 


875 


875 


900 


900 


925 


925 


950 


950 


975 


975 


1,000 


,000 


1,025 


,025 


1,050 


,050 


1,075 


,075 


1,100 


,100 


1,125 


,125 


1,150 


, 150 


1,175 


,175 


1,200 


,200 


1,225 


,225 


1,250 


,250 


1,275 


,275 


1,300 


,300 


1,325 


,325 


1,350 


,350 


1,375 


,375 


1,400 


,400 


1,425 


,425 


1,450 


,450 


1,475 


,475 


1,500 


,500 


1,525 


,525 


1,550 


,550 


1,575 


,575 


1,600 


,600 


1,625 


,625 


1,650 


,650 


1,675 


,675 


1,700 


,700 


1,725 


,725 


1,750 


,750 


1,775 


,775 


1,800 


,800 


1,825 


,825 


1,850 


,850 


1,875 


1,875 


1,900 


,900 


1,925 


,925 


1,950 


,950 


1,975 


,975 


2,000 


:, 000 


2,025 


5,025 


2,050 


J, 050 


2,075 


2,075 


2, 100 


:, 100 


2,125 


!, 125 


2,150 


!, 150 


2, 175 


J, 175 


2,200 


2,200 


2,225 


!,225 


2,250 


2,250 


2,275 


2,275 


2, 300 


2,300 


2,325 



And the number of exemptions 
claimed on line 4, page 1, is— 



$0 

4 

8 

13 

17 

22 

26 

31 

35 

40 

44 

49 

53 

58 

62 

67 

71 

76 

80 

85 

89 

94 

98 

103 

107 

112 

116 

121 

125 

130 

134 

139 

143 

148 

152 

157 

161 

166 

170 

175 

179 

184 

188 

193 

197 

202 

206 

211 

215 

220 

224 

229 

233 

238 

242 

247 

251 

256 

260 

265 

269 

274 

278 

283 

287 

292 

296 



Your lax is- 



$0 



























1 

5 

10 

14 

19 

23 

28 

32 

37 

41 

46 

50 

55 

59 

64 

68 

73 

77 

82 

86 

91 

95 

100 

104 

109 

113 

118 

12i2 

127 

131 

136 

140 

145 

149 

154 

158 

163 

167 

172 

176 



$0 






















0- 






























2 
7 

11 

16 
20 
25 
29 
34 
38 
43 
47 
52 
56 



4 or 
more 



$0 





































































If total income on 
line U, page 1, is— 



At least 



325 
350 
375 
400 
425 
450 
475 
500 
525 
550 
575 
600 
625 
650 
675 
700 
725 
750 
775 
800 
825 
850 
875 
900 
925 
950 
975 
000 
050 
100 
150 
200 
250 
300 
350 
400 
450 
500 
550 
600 
650 
700 
750 
800 
850 
900 
950 
000 
050 
100 
150 
200 
250 
300 
350 
400 
450 
500 
550 
600 
650 
700 
750 
800 
850 
900 
950 



But less 
than 



$2, 350 
2,375 



400 
425 
450 
475 
500 
525 
550 
575 
600 
625 
650 
675 
700 
725 
750 
775 
800 
825 
850 
875 
900 
925 
950 
975 
000 
050 
100 
150 
200 
250 
300 
350 
400 
450 
500 
550 
600 
650 
700 
750 
800 
850 
900 
950 
000 
050 
100 
150 
200 
250 
300 
350 
400 
450 
500 
550 
600 
650 
700 
750, 
800 
850 
900 
950 
000 



And the number of exemptions claimed on line 4. page I, is- 



1 

And you an 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



An un- 
married 
head of 
a house- 
hold 



And you are — 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



An un- 
married 
head of 
a house- 
hold 



* 

A 

married 

couple 

filing 

jointly 



And you are— 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



An un- 
married 
head of 
a house- 
hold 



* 
A 

married 
couple 
hiing 
jointly 



Your tax is — 



$301 
305 
310 
314 
319 
323 
328 
332 
337 
341 
346 
350 
355 
359 
364 
368 
373 
377 
382 
386 
391 
395 
400 
405 
410 
415 
420 
427 
437 
447 
457 
467 
476 
486 
496 
506 
516 
526 
536 
546 
556 
566 
575 
585 
595 
605 
615 
625 
635 
645 
655 
665 
674 
684 
694 
704 
714 
724 
734 
744 



$301 
305 
310 
314 
319 
323 
328 
332 
337 
341 
346 
350 
355 
359 
364 
368 
373 
377 
382 
386 
391 
395 
400 
404 
409 
414 
419 
426 
435 
445 
454 
464 
473 
482 
492 
501 
511 
520 
530 
539 
549 
558 
567 
577 
586 
596 
605 
615 
624 
634 
643 
653 
662 
671 
681 
690 
700 
709 
719 
728 



754 i 738 



764 
773 
783 
793 
803 



747 
756 
766 
775 
785 



813 i 794 



$181 
185 
190 
194 
199 
203 
208 
212 
217 
221 
226 
230 
235 
239 
244 
248 
253 
257 
262 
266 
271 
275 
280 
284 
289 
293 
298 
305 
314 
323 
332 
341 
350 
359 
368 
377 
386 
395 
404 
414 
424 
434 
443 
453 
463 
473 
483 
493 
603 
513 
523 
533 
542 
552 
562 
572 
582 
592 
602 
612 
622 
632 
641 
651 
661 
671 
681 



$181 
185 
190 
194 
199 
203 
208 
212 
217 
221 
226 
230 
235 
239 
244 
248 
253 
257 
262 
266 
271 
275 
280 
284 
239 
293 
298 
305 
314 
323 
332 
341 
350 
359 
368 
377 
386 
395 
404 
413 
423 
432 
441 
451 
460 
470 
479 
489 
498 
508 
517 
527 
536 
545 
555 
564 
574 
583 
593 
602 
612 
621 
630 
640 
649 
659 
668 



$181 


$61 


$61 


$61 


$0 


185 


65 


65 


65 





190 


70 


70 


70 





194 


74 


74 


74 





199 


79 


79 


79 





203 


83 


83 


83 





208 


88 


88 


88 





212 


92 


92 


92 





217 


97 


97 


97 





221 


101 


101 


101 





226 


106 


106 


106 





230 


110 


110 


UO 





235 


115 


115 


115 





239 


119 


119 


119 





244 


124 


124 


124 


4 


248 


128 


128 


128 


8 


253 


133 


133 


133 


13 


257 


137 


137 


137 


17 


262 


142 


142 


142 


22 


266 


146 


146 


146 


26 


271 


151 


151 


151 


31 


275 


155 


155 


155 


35 


280 


160 


160 


160 


40 


284 


164 


164 


164 


44 


289 


169 


169 


169 


49 


293 


173 


173 


173 


53 


298 


178 


178 


178 


58 


305 


185 


185 


185 


65 


314 


194 


194 


194 


74 


323 


203 


203 


203 


83 


332 


212 


212 


212 


92 


341 


221 


221 


221 


101 


350 


230 


230 


230 


110 


359 


239 


239 


239 


119 


368 


248 


248 


248 


128 


377 


257 


257 


257 


137 


386 


266 


266 


266 


146 


395 


275 


275 


275 


155 


404 


284 


284 


284 


164 


413 


293 


293 


293 


173 


422 


302 


302 


302 


182 


431 


311 


311 


311 


191 


440 


320 


320 


320 


200 


449 


329 


329 


329 


209 


458 


338 


338 


338 


218 


467 


347 


347 


347 


227 


476 


356 


356 


356 


236 


485 


365 


365 


365 


245 


494 


374 


374 


374 


254 


503 


383 


383 


3B3 


263 


512 


392 


392 


392 


272 


521 


401 


401 


401 


281 


530 


410 


410 


410 


290 


539 


420 


419 


419 


299 


548 


430 


429 


428 


308 


557 


440 


438 


437 


317 


566 


450 


448 


446 


326 


575 


460 


457 


455 


335 


584 


470 


467 


464 


344 


593 


480 


476 


473 


353 


602 


490 


486 


482 


362 


611 


500 


495 


491 


371 


620 


509 


504 


500 


380 


629 


519 


514 


509 


389 


638 


529 


523 


518 


398 


647 


539 


533 


527 


407 


656 


549 


542 


536 


416 



$0 



































































8 

17 

26 

35 

44 

53 

62 

71 

80 

89 

98 

107 

116 

125 

134 

143 

152 

161 

170 

179 

188 

197 

206 

215 

224 

233 

242 

251 

260 

269 

278 

287 

296 



$0 


$0 






















































































































































































































































































5 





14 





23 





32 





41 





50 





59 





68 





77 





86 





95 





1P4 





113 





122 


2 


131 


11 


140 


20 


149 


29 


158 


38 


167 


47 


176 


56 



16 



i( This column may also be used by a widow or widower who meets certain qualifications which are explained on page 7 of these instructions. 

U. S. GOVERNMENT PRINTING OFFICE cni 16 72781-1 



FACSIMILES OF TAX RETURNS, 1956 



101 



SCHEDULE C 
(Form 1040) 



U. S. Treasury Department — Internal Revenue Service 

PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(For Compulotion of Self-Employment Tcix, aee Page 3) 



1956 



Attach this schedule to your Income Tax Return, Form 1040 — Partnerships, Joint Ventures, Etc. Must File On Form 1065 



For Calendar Year 1956, or other taxable year beginning 



, 1956, and ending 



, 195 



Name and Address as shown on page 1, Form 1040 



Item (see instructior\s — page 2) 

A. Principal business activity: 



(Retail trade, wholesale trade, lawyer, etc.) 



(Principal product or service) 



B. Business name: 



C. Business address: __ __ 

(Number ond street or rural route) (City or post office) (County) (State) 

• IMPORTANT — If you had more than one business, a separate page 1 of Schedule C must be completed for each business. 



Line (see instructioru — page 2) 

1. Total receipts $ _., less allowances, rebates, and returns $ 

2. Inventory at beginning ot year 

3. Merchandise purchased $ , less any items withdrawn from 

business for personal use $ _ 

4. Cost of labor (do not include salary paid to yourself) 

5. Material and supplies 

t. Other costs (explain in Schedule C-2) 

7. Total of lines 2 through 6 

8. Inventory at end of year 

9. Cost of goods sold (line 7 less line 8) 

10. Gross profit (line 1 less line 9) 

OTHER BUSINESS DEDUCTIONS 



$. 



11. Salaries and wages not included on line 4 (do not include any paid to yourself) . 

12. Rent on business property 

13. Interest on business indebtedness 

14. Taxes on business and business property 

15. Losses of business property (attach statement) 

16. Bad debts arising from sales or services 

17. Depreciation and obsolescence (explain in Schedule C-1) 

18. Repairs (explain in Schedule C-2) 

19. Depletion of mines, oil and gas wells, timber, etc. (attach schedule) 

20. Amortization (attach statement) 

21. Other business expenses (explain in Schedule C-2) 

22. Total of lines 1 1 through 21 

23. Net profit (or loss) (line 10 less line 22). Also enter on line 24, page 3 of this schedule, and on line 8, 
page 1, Form 1040 



Schedule C-l. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 17 




1 . Kind of property (if buildings, state material 
of wliicli constructed). Exclude land and 
other nondepreciable property 


2. Date 
acquired 


3. Cost or 
otiier basis 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of com- 
puting depreciation 


6, Rate<%) 
or life (years) 


7. Depreciation 
for this year 






$ 


$ 






$ 





























































Sehadnl* C-2. EXPLANATION OF LINES C, II, AND 21 




Line No. 


Explanation 


Amount 


Line Ho. 


Explanation 


Amount 






$ 






$ _. 





























































18—72767-1 



102 



FACSIMILES OF TAX RETURNS, 1956 



INSTRUCTIONS 



Pata 2 



if you owned a business, or practiced a profession, you must 
fill in separate Schedule C on other side and enter the net profit 
(or loss) on line 8, page 1, Form 1040. 

Separate Schedule C should include income from (1) sale of 
merchandise, or products of manufacturing, mining, and construc- 
tion; (2) business service; and (3) professional service. In general, 
you should report any income in the earning of which you have 
incurred expenses for material, labor, supplies, and the like. 

All farmers should use separate Schedule F (Form 1040) to report 
their farm income whether reporting on the cash or accrual method. 

Item A — Business Activity. — State the general classification of 
business activity, as well as the principal product or service. For 
example, "Wholesale food," "Retail men's apparel," "Manufac- 
ture of upholstered wooden household furniture," "Transportation 
by truck," "Broker, real estate," "G^ntractor — carpenter work,|| 
"Physician," etc. Do not use such terms as "partnership," "owner," 
"student," etc. The "principal business activity" is the one which 
accounts for the largest percentage of your total receipts. All 
trades and businesses except those specifically excluded are sub- 
ject to self-employment tax. 

Item C — Business Address. — Do not use home address as 
business address unless business is actually conducted from home. 

Line 1 — Total Receipts. — Include all income derived from your 
trade or business. Enter in the space provided such items as re- 
turned sales, rebates, and allowances from the sale price or service 
charge. 

If you have dividend income from stocks held by you in the 
ordinary course of carrying on your trade or business, such dividends 
must be considered together with your dividends from stocks regu- 
larly held for investment purposes in computing your dividend 
exclusion and credit. 

Installment Sales. — If you use the installment method of report- 
ing income from sales, you must attach to your return a schedule 
showing separately for the years 1953, 1954, 1955, and 1956 the 
following: (a) Gross sales; (b) cost of goods sold; (c) gross profits; 
(d) percentage of profits to gross sales; (e) amounts collected; and 
(f) gross profits on amount collected. 

COST OF COODS SOLD 

Lines 2-9. — If you are engaged in a trade or a business in 
which the production, purchase, or sale of merchandise is an income 
producing factor, you must take inventories of merchandise and 
materials on hand at the beginning and end of the taxable year in 
order to reflect the gross profits correctly. The usual methods of 
valuing inventory are (a) cost and (b) cost or market whichever is 
lower. The method properly adopted for the hrst year in which inven- 
tory is taken must be continued unless permission to change is se- 
cured from the Commissioner of Internal Revenue, Washington 25, 
D. C. Application for permission to change the method of valuing 
inventories must be made in writing and filed with the Commissioner 
within 90 days after the beginning of the taxable year in which it 
is desired to effect a change. You should enter the letters "C" or 
"C or M" immediately before the amount column if inventories are 
valued either at cost, or at cost or market whichever is lower. 

Other methods of valuing inventories of material or merchandise 
are provided for dealers in securities, for farmers, for miners, for 
manufacturers who produce more than one product from a single 
process, and for retail merchants using the "retail method." 

A special method based on cost, LIFO, is allowable only if you 
file an application on Form 970 with your return for the first year 
used. The requirements for adopting and using the LIFO method 
are set forth on Form 970. Thereafter, you must attach a separate 
schedule showing: (a) a summary of all inventories; (b) with respect 
to inventories computed under the LIFO method, the computation of 
quantities and cost by acquisition levels. 

OTHER BUSINESS DEDUCTIONS 

Line 11 — Salaries and Wages. — Enter all salaries and wages 
not included as "Cost of Labor" in "Cost of Goods Sold." Do not 
deduct any salary or wages for your own services or services of 
others not performed in connection with your business. 

Line 12 — Rent on Business Property. — Rents paid or accrued 
on business property in which you have no equity are deductible. 
Do not include rent for a building, or any part, which you occupy 
solely for residential purposes. 

Line 13 — Interest on Business Indebtedness. — Interest on 
business indebtedness to others is deductible. Do not include 
interest to yourself on capital invested in or advanced to the business. 



Line 14 — Taxes on Business and Business Property. — Include 
taxes paid or accrued on business property or incurred in carrying 
on your business. Federal import duties and Federal excise and 
stamp taxes are deductible if paid or incurred in carrying on a 
trade or business. Do not include taxes assessed against local 
benefits of a kind tending to increase the value of the property 
assessed, as for paving, sewers, front foot benefits, etc. 

Line 15 — Losses o£ Business Property. — You may deduct losses 
of business property by fire, storm, or other casualty, or theft, not 
compensated by insurance or otherwise and not made good by 
repairs claimed as a deduction. Attach a statement showing a 
description of the property, date acquired, cost, subsequent improve- 
ments, depreciation allowable since acquisition, insurance, 
salvage value, and deductible loss. 

Line 16 — Bad Debts Arising From Sales or Services. — Include 
debts, or portions thereof, arising from sales or professional services 
that have been included in income, which have been definitely 
ascertained to be worthless; or such reasonable amount as has 
been added within the taxable year to a reserve for bad debts. A 
debt which is deducted as bad and which reduces your tax must, 
if subsequently collected, be returned as income for the year ini 
which collected. 

Line 17 — Depreciation and Obsolescence. — You may deduct 
a reasonable allowance for exhaustion, wear and tear, and 
obsolescence of property used in the trade or business. For 
additional information regarding depreciation, especially on new 
property acquired or constructed after December 31, 1953, see 
depreciation section in the instructions for Form 1040. 

If a deduction is claimed on account of depreciation, fill in Sched- 
ule C-1. In case obsolescence is included, state separately amount 
claimed and basis upon which it is computed. The value or cost 
of land must not be included in this schedule, and where land and 
buildings were purchased for a lump sum, the cost of the building 
subject to depreciation must be established. The adjusted prop- 
erty accounts and the accumulated depreciation shown in the 
schedule should be reconciled with those accounts as reflected on 
your books. 

Line 18 — Repairs. — You may deduct the cost of incidental 
repairs, including labor, supplies, and other items, which do not 
add to the value or appreciably prolong the life of the property. 
Expenditures for new buildings, machinery, and equipment, or for 
permanent improvements or betterments which increase the value 
of the property are chargeable to capital accounts. Expenditures 
for restoring or replacing property are not deductible, since such 
expenditures are chargeable to capital accounts or to depreciation 
reserve depending on how depreciation is charged on your books. 

Line 19 — Depletion of Mines, Oil and Gas Wells, Timber, 

Etc.— If a deduction is claimed on account of depletion, procure 
from your District Director Form M (mines and other natural deposits). 
Form O (oil and gas), or Form T (timber), fill in and file with 
return. If complete valuation data have been filed with question- 
naire in previous years, then file with your return information 
necessary to bring depletion schedule up to date, setting forth in 
full a statement of all transactions bearing on deductions from or 
additions to value of physical assets during the taxable year with 
explanation of how depletion deduction for the taxable year has 
been determined. (See sections 615 and 616 of the Internal Rev- 
enue Code of 1954 for election to capitalize or deduct expendi- 
tures for exploration and development of mineral properties.) 

Line 20 — Amortization. — If you elect the deduction with respect 
to the amortization of the adjusted basis of (a) dny emergency 
facility with respect to which the Government has issued a certificate 
of necessity, or (b) a grain storage facility, a statement of the perti- 
nent lacts should be filed with your return. (See sections 168 
and 169 of the Internal Revenue Code of 1954.) 

For the election to amortize research or experimental expenditures 
not subject to depreciation or depletion, see section 174 of the Code. 

For the election to amortize trademark or tradename expendi- 
tures, see section 177 of the Code. 

Line 21 — Other Business Expenses. — Include all ordinary 
and necessary business expenses for which no space is provided 
in the schedule. Any deduction claimed should be explained 
in Schedule C-2. Do not include cost of business equipment or 
furniture, expenditures for replacements, or for permanent improve- 
ments to property, or personal living and family expenses. 

Net OperaBng Loss Deduction. — Any net operating loss 
deduction should be applied as an adjustment of the amount shown 
on line 11, page 1, Form 1040. See instructions for Form 1040 and 
attach statement. le— 72707-1 



FACSIMILES OF TAX RETURNS, 1956 



103 



Page 3 



COMPUTATION OF SELF-EMPLOYMENT TAX 

(For social security) 
(See Instmctions — Page 4) 



^ Each self-employed person must file a separate schedule. See instructions, page 4, for joint returns and partnerships. 

^ If you had wages of $4,200 or more which were subject to the deduction for social security, do not fill in this page. 

^ If you have more than one business, a separate page 1, Schedule C, must be completed for each business. However, only 

one page 3 is to be completed and filed showing the combined net profit >.r loss from such businesses. 



NAME OF SELF-iadPLOYED PERSON (as shown on social security card) 



STATE EACH BUSINESS ACTIVITY SUBJECT TO SELF-EMPLOYMENT TAX (for example: Restaurant Building Contractor, but not Partner or Owner) 



Line 

24. Net profit (or loss) shown on line 23, page 1 (Enter combined amount if more than 
one business) 



25. Add to net profit (or subtract from net loss) losses of business property shown on line 15, 
page 1 



26. Total (or difference) 



27. Net income (or loss) from excluded services or sources included on line 26 

Specify excluded services or sources - _ 

28. Net earnings (or loss) from self-employment — 

(a) From business (line 26 less any amount on line 27) 

(b) From partnerships, joint ventures, etc. (other than farming) 

(c) From service as a minister, member of a religious order or a Christian Science practitioner. 

(d) From farming reported on line 12 or 13, separate Schedule F (Form 1040) 



29. Total net earnings (or loss) from self-employment reported on line 28 

(If line 29 is under $400, you aze not subject to self -employment tax. Do not fill in rest of page.) 



30. Maximum amount subject to self-employment tax 

31. Less: Total wages, subject to deduction for social security, paid to you during the 

taxable year. (For wages reported on Form W-2, see "F. I. C. A. Wages" box.) . . . . 



32. Balance (line 30 less line 31) 

33. Self -employment income — line 29 or 32, whichever is smaller. 



$ 4,200 



00 



34. Self-employment tax — 3 percent of amount on line 33. Enter here and on line 15, page 1, Form 1040. 



IMPORTANT— FILL IN ITEMS BELOW COMPLETELY BUT DO NOT DETACH 



SCHEDOLE SE (Fomt 1040) 
O. S. TrMunry Department 
latemal Revenue Service 



U. S. REPORT OF SELF-EMPLOYMENT INCOME 

For Crediting to Your Social Security Account 



CHECK CALENDAR r—\ 
ONE YEAR 1956 I — I 



OTHER Beginning , 1956 

TAXABLE I — I 

YEAR I I and Ending.. 195 



BUSINESS ACTIVITIES SUBJECT TO SELF-EMPLOYMENT TAX (Grocery Store, Restaurant, etc.) 



BUSINESS ADDRESS (Number and Street, City or Town, Postal Zone Number, Stale) 



4. 



SOCIAL SECURITY 
ACCOUNT NUMBER 
OF PERSON NAMED 
IN ITEM S BELOW. 



PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURTTY CARD 



PRINT OR TYPE HOME ADDRESS (Number and Street or Rural Route) 



(Qty or Post Oiiioe, Poatol Zona Number, Stats) 



1956 




ENTER TOTAL EARN- 
INGS FROM SELF-EM- 
6. PLOYMENT SHOWN 
ON LINE 29 ABOVE... 


i 




ENTER WAGES. IF 
7. ANY, SHOWN ON 
UNE31 ABOVE 


$ 




ENTER AMOUNT 
8. SHOWN ON UNE 33 
ABOVE 


$ 





104 



FACSIMILES OF TAX RETURNS, 1956 



INSTRUCTIONS FOR SELF-EMPLOYMENT TAX 



Pate 4 



In general, every individual deriving income during the taxable 
year from a trade or business carried on by him or from a partner- 
ship of w^hich he is a member is subject to the self-employment tax, 
the computation of wrhich is mode on lines 24 through 34. 

"Net earnings from sell-employment' ' means (a) gross income de- 
rived by an individual from any trade or business carried on by him, 
less the allowable deductions attributable to such trade or business; 
and (b) in the case of a duly ordained, commissioned, or licensed 
minister of a church, or a member of a religious order, or a Christian 
Science practitioner, who has elected, by filing Form 2031, to be 
covered by the Social Security Act, his earnings from the perform- 
ance of services in the exercise of his profession. (A member of a 
religious order who has taken a vow of poverty as a member of 
such order cannot elect to be covered.) In addition to (a) and (b) 
above, his share of self-employment net earnings (or loss) from a 
partnership (Schedule K, Form 1065) of which he is a member, plus 
any guaranteed payments, should be included. 

No deductions for peisonal exemptions. — The deductions for 
personal exemptions are not allowable in determining net earnings 
from self-employment. 

Fornn income. — ^Farmers should report their form income and 
compute their net income from self-employment from farming on 
separate Schedule F (Form 1040). 

EXCLUSIONS 

Income (or loss) from the following sources and deductions attrib- 
utable thereto are not taken into account in figuring net earnings 
from self-employment. Use line 27 to exclude any such amounts 
reported on page 1 that should not be taken into account in figuring 
your self-employment income. 

Doctozs of medicine. — Income from the performance of service 
as a doctor of medicine or income from the pjerformance of such 
service by a partnership. 

Christian Science practitioners. — Income from the perform- 
ance of service as a Christian Science practitioner, unless such 
Christian Science practitioner has elected by filing Form 2031 to be 
covered by the Social Security Act, as explained above. 

Religious services. — Income from the performance of service 
by a duly ordained, commissioned, or licensed minister of a church 
in the exercise of his ministry or by a member of a religious order 
in the exercise of duties reguired by such order, unless such minister 
or member of a religious order has elected by filing Form 2031 to 
be covered by the Social Security Act, as explained above. 

Employees and public officials. — Income from the perform- 
ance of service as: 

(a) a public official, including a notary public; 

(b) an employee or employee representative under the railroad 
retirement system; or 

(c) an employee. 

Note. — The income of an employee over the age of 18 from 
the sale of newspapers or magazines to an ultimate consumer 
is subject to the self-employment tax if the income consists of 
retained prohts from such sales. 

Real estate rentals. — Rentals from real estate, except rentals 
received in the course of a trade or business as a real estate dealer. 
This includes cash and crop shares received from a tenant or 
sharefarmer. These amounts should be reported in Schedule G of 
Form 1040. However, rental income from a farm is not excluded if 
the rental arrangement provides for material participation by the 
landlord and he does participate materially in the production or 
in the management of the production of farm products on his land. 
Such income represents farm earnings and should be reported on 
separate Schedule F (Form 1040). 

Payments for the use or occupancy of rooms or other space where 
services are also rendered to the occupant, such as rooms in hotels, 
boarding houses, apartment houses furnishing hotel services, tourist 
camps, tourist homes, or space in parking lots, warehouses, or storage 
garages do not constitute rentals from real estate and, therefore, are 
included in determining net earnings from self-employment. 

Interest and dividends. — Dividends on shares of stock, and 
interest on bonds, debentures, notes, certificates, or other evidences 
of indebtedness, issued with interest coupons or in registered form 
by a corporation, or by a government or political subdivision thereof, 
unless received in the course of a trade or business as a dealer in 



stocks or securities. These amounts should be reported in Schedules 
A and B of Form 1040. 

Property gains and losses. — Gain or loss: (a) from the sale or 
exchange of a capital asset; (b) to which sections 631 and 1231 
are applicable; or (c) from the sale, exchange, involuntary con- 
version, or other disposition of property if such property is neither 
(1) stock in trade or other property of a kind which would properly 
be includable in inventory if on hand at the close of the taxable 
year, nor (2) property held primarily for sale to customers in the 
ordinary course of the trade or business. These amounts should be 
reported on separate Schedule D (Form 1040). 

Net operating losses. — No deduction for net operating losses of 
other years shall be allowed in determining the net earnings from 
self -employment. Such deduction should be reflected on line 11, 
page 1, of Form 1040. 

MORE THAN ONE TRADE OR BUSINESS 

If an individual is engaged in more than one trade or business, 
his net earnings from self-employment are the combined net earn- 
ings from self-employment of all trades or businesses carried on by 
him. Thus, the loss sustained in one trade or business will operate 
to reduce the income derived from another trade or business. An 
individual shall fill in and file only one page 3 of this form, including 
Schedule SE, for any one year. 

JOINT RETURNS 

Where husband and wife file a joint income tax return, page 3 of 
Schedule C (Form 1040) should show the name of tne one with self- 
employment income. Where husband and wife each have self- 
employment income, a separate Schedule C must be attached for 
each. In such cases the total of amounts shown on line 23 of each 
separate schedule should be entered on line 8, page 1, Form 1040, 
and the aggregate self-employment tax (line 34) should be entered 
on line 15, page 1, Form 1040. 

COMMUNITY INCOME 

For the purpose of computing net earnings from self-employment, 
if any of the income from a trade or business is community income, 
all the income from such trade or business is considered the income 
of the husband unless the wife exercises substantially all the man- 
agement and control of the trade or business, in which case all of 
such income is considered the income of the wife. 

If separate income tax returns are filed by husband and wife, 
a complete Schedule C should be attached to the return of the one 
with self-employment income. Community income included on such 
a schedule must, however, be allocated between the two returns (on 
line 8, page 1, Form 1040) on the basis of the community property 
laws. 

Partnerships. — In computing his combined net earnings from self- 
employment, a partner should include his entire share of such 
earnings from a partnership including any guaranteed payments. 
No part of that share may be attributed to the partner's wife (or 
husband) even though the income may, under State law, be com- 
munity income. In the case of a husband and wife partnership, 
like other partnerships, the distributive share of each should be 
entered in Schedule H, page 3 of Form 1040, for income tax purposes. 
For self-employment tax purposes the distributive share of each part- 
ner should be entered on line 28(b), page 3, of this form (except 
that farm partnership earnings are to be reported on line 11(b), 
separate Schedule F (Form 1040) rather than on line 28(b) of this 
schedule) . 

SCHEDULE SE (Form 1040) 

This schedule provides the Social Security Administration with 
the information on self-employment income necessary for computing 
benefits under the social security program. 

To assure proper credit to your account, be sure to enter your 
name and social security account number on Schedule SE (Form 
1040) exactly as they are shov/n on your social security card. If 
you do not have a social security account number, you must get 
one. These account numbers are obtainable from any of the 
approximately 600 Social Security Administration offices through- 
out the country. The telephone directory or your local post office 
will give you the address. Do not delay filing your return beyond 
the due date. 

Regardless of whether joint or separate returru, Form 1040, 
axe filed by husband and wife. Schedule SE (Form 1040) 
must show only the name of the one with the self-employ- 
ment income. If both had net earnings from self-employ- 
ment, o separate Schedule SE must be filed by each. 



U. S. GOVERNMENT PRINTING OFFICE: 1956 O -39U6E 



FACSIMILES OF TAX RETURNS, 1966 



105 



SCHEDULE D 
(Femi 1040) 



U. S. Txeasuzy Department — Internal Revenue Service 

GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

Attach this schedule to your Income Tax Return, Form 1040 



1956 



For Calendar Year 1956, or other taxable year beginning 



1956, and ending 



. 195 



Name and Address 



(I) CAPITAL ASSETS 



Short-Term Capital Gains and Losses — 


Assets Held Not More Than 6 Months 




a. Kind of property (it necessary, attach statement 
of descriptive details not stiown below) 


b. Date 
acquired 

(mo., 
day, yr.) 


c Date 
sold (mo., 
day, yi.) 


d. Gross sales price 
(contract price) 


e. Depreciation 

allowed (or 

allowable) since 

acquisition or 

Marcli 1, 1913 

(attacti schedule) 

$- - 


f. Cost or other 
basis and cost of 

subsequent im- 
provements (if not 
purchased, attach 
explanation) 


g. Expense of sale 


h. Gain or loss (column d 
plus column e less sum 
of columns f and g) 


1. 






$-— 


'-- 


$ 


$ 


















































2. Enter your share of net short-term gain (or loss) from partnerships and fiduciaries . 








3. Enter unused capital loss carryover from 5 orecedina taxable vea 


rs (Attach state 


ment) 




4. Net short-term gain (or loss) from 


hnes 1, 2, 


and 3 . . . 






$ 



Long-Term Capital Gains and Losses 


—Assets Held ) 


More Than 6 Months 




S 






$-- 


$-- 


$ 


$- 


$ 






















































































6. Enter the .Sjll amount of your share of net long-term gain (or loss) frc 










7. Net long-te-m gain (or loss) from lines 5 and 6 




$ 


8. Combine the amounts shown on lines 4 and 7, and enter the net aain (or loss) her 


a 


$ 


9. If line 8 shows a GAIN— Enter 50 perc 
if there is a loss or no entry on line 7 

10. Deduct line 9 from line 8. Enter balanc 


ent of line 7 or 50 percent of line 8, whic 
) 


lever is smaller. (Enter zero 





■e here and on line 1 . Schedule D Summary on naae 3 of Form 1 040 


S 


11. If line 8 shows a LOSS— Ente 
ing: (a) the amount on hne 8; 
deduction for exemptions; or (c) 


•■ here an 
(b) taxal 
$1,000.. 


i on line '. 
3le incom 


, Schedule D Su 
s computed with 


mmary, Form 1( 
Dut regard to ca 


340, the smallest of the follov^- 
pital gains and losses and the 


$ 



COMPUTATION OF ALTERNATIVE TAX 
(See instructionfl on other side as to when the alternative tax applies) 



12. Enter the amount from line 5, page 2, of Form 1040 

13. Enter amount from line 9 

14. Balance (line 12 less line 13) 

15. Enter tax on amount on line 14 (Use applicable Tax Rate Schedule on page 11 of Form 1040 Instructions) 

16. Enter 50 percent of line 13 

17. Alternative tax fline 15 plus line 16). If smaller than amount on line 6, page 2, Form 1040, enter this alternative 
tax on line 7, page 2, Form 1040 





(II) PROPERTY OTHER THAN CAPITAL ASSETS 






a. Kind of property (if necessary, attach statement 
of descriptive details not shown below) 


b. Date 

acquired 

(mo., 
day, yr.) 


c. Date 
sold (mo., 
day, yt.) 


d. Gross sales price 
(contract price) 


e. Depreciation 

allowed (or 

allowable) since 

acquisition or 

March 1, 1913 

(attach schedule) 


f. Cost or other 
basis and cost of 
subsequent im- 
provements (if not 
purchased, attach 
explanation) 


g. Expense of sale 


h. Gain or loss (column d 
plus column e less sum 
of columns f and g) 


1 






$-— 


$— 


$- - 


$ 


$. 








































2. Enter your share of gain (or loss) from partnerships and fiduciaries 










3. Net gain (or loss) from lines 1 ar 


id 2. En 


er here a 


nd on line 2, Sc 


hedule D Summary, Form 1040 


$ 



«u — 10-^27 BS-1 



106 



FACSIMILES OF TAX RETURNS, 1966 



INSTRUCTIONS — (References ore to the Internal Revenue Code of 1954) 



GAINS AND LOSSES FROM SALES OR EXCHANGES OF 
PROPERTY.— Report details in schedule on other side. 

"Capital assets" defined. — The term "capital assets" means 
property held by the taxpayer (whether or not connected with his 
trade or business) but does NOT include — 

(a) stock in trade or other property of a kind properly includible 
in his inventory if on hand at the close of the taxable year; 

(b) property held by the taxpayer primarily for sale to cus- 
tomers in the ordinary course of his trade or business; 

(c) property used in the trade or business of a character which 
is subject to the allowance for depreciation provided in 
section 167; 

(d) real property used in the trade or business of the taxpayer; 

(e) certain government obligations issued on or after March 1, 
1941, at a discount, payable without interest and maturing 
at a fixed date not exceeding one year from date of issue; 

(0 certain copyrights, literary, musical, or artistic composi- 
tions, etc.; or 
(g) accounts and notes receivable acquired in the ordinary 
course of trade or business for services rendered or from 
the sale of property referred to in (a) or (b) above. 

Special rules apply to dealers in securities for determining capital 
gain or ordinary loss on the sale or exchange of securities. Also, 
in the case of a taxpayer other than a corporation, certain real 
property subdivided for sale may be treated as capital assets. 
Sections 1236 and 1237. 

If the total distribution to which an employee is entitled under 
an employees' pension, bonus, or profit-sharing trust plan, which is 
exempt from tax under section 501 (a), is received by the employee in 
one taxable year, on account of the employee's separation from the 
service, the aggregate amount of such distribution, to the extent it 
exceeds the amounts contributed by the employee, shall be treated 
as a long-term capital gain. See section 402. 

A capital gain dividend, as defined in section 852 (relating to 
tax on regulated investment companies), shall be treated by the 
shareholder as a long-term capital gain. 

Gain on sale of depreciable property between husband and wife 
or between a shareholder and a "controlled corporation" shall be 
treated as ordinary gain. Section 1239. 

A transfer (other than by gift, inheritance, or devise) by an 
individual "holder" of all substantial rights evidenced by a patent, 
or an undivided interest therein, shall be considered the sale or 
exchange of a capital asset held for more than 6 months. 

Gains and losses from transactions described in section 1231 
(see below) shall be treated as gains and losses from the sale or 
exchange of capital assets held for more than 6 months if the total 
of these gains exceeds the total of these losses. If the total of these 
gains does not exceed the total of these losses, such gains and losses 
shall not be treated as gains and losses from the sale or exchange 
of capital assets. Thus, in the event of a net gain, all these trans- 
actions should be entered in the "long-term capital gains and losses" 
portion of Schedule D. In the event of a net loss, all these trans- 
actions should be entered in the "property other than capital assets" 
portion of Schedule D, or in other apphcable schedules on Form 1040. 

Section 1231 deals with gains and losses arising from— 

(a) sale, exchange, or involuntary conversion, of land (includ- 
ing in certain cases unharvested crops sold with the land) 
and depreciable property if they are used in the trade or 
business and held for more than 6 months, 

(b) sale, exchange, or involuntary conversion of livestock held 
for draft, breeding, or dairy purposes (but not including 
poultry) and held for 1 year or more, 

(c) the cutting of timber or the disposal of timber or coal to 
which section 631 applies, and 

(d) the involuntary conversion of capital assets held more than 
6 months. 

See sections 1231 and 631 for specihc conditions applicable. 

Description of property listed. — State following facts: (a) For 
real estate (including owner-occupied residences), location and 
description of land and improvements; (b) for bonds or other evi- 
dences of indebtedness, name of issuing corporation, particular 
issue, denomination, and amount; and (c) for stocks, name of corpo- 
ration, class of stock, number of shares, and capital changes 
affecting basis (including nontaxable distributions). 

Basis. — In determining gain or loss in case of property acquired 
after February 28, 1913, use cost, except as specially provided. 
The basis of property acquired by gift after December 31, 1 920, is 
the cost or other basis to the donor in the event of gain, but, in the 
event of loss, it is the lower of either such donor's basis or the fair 
market value on date of gift. Generally, the basis of property 
acquired by inheritance is the fair market value at time of acqui- 
sition which usually is the date of death. For special cases involving 
property acquired irom a decedent, see section 1014. In the case of 
sales and exchanges of automobiles and other property not used in 
your trade or business, or not used for the production of income, 
the basis for determining gain is the original cost plus the cost of 



permanent improvements thereto. No losses are recognized for in- 
come tax purposes on the sale and exchange of such properties. 
In determining GAIN in case of property acquired before March 1, 
1913, use the cost or the fair market value as of March 1, 1913, 
as adjusted, whichever is greater, but in determining LOSS use 
cost as adjusted. 

Sale of a personal residence. — See Form 1040 instructions for 
special rules applicable to sale or exchange of your residence. 

Losses on securities becoming worthless. — If (a) shares of 
stock become worthless during the year or (b) corporate securities 
with interest coupons or in registered form become worthless during 
the year, and are capital assets, the loss therefrom shall be con- 
sidered as from the sale or exchange of capital assets aj of the last 
day of such taxable year. 

Nonbusiness debts. — If a debt, such as a personal loan, becomes 
totally worthless within the taxable year, the loss resulting therefrom 
shall be considered a loss from the sale or exchange, during the 
taxable year, of a capital asset held for not more than 6 months. 
Enter such loss in column (h) and describe in column (a) in the 
schedule of short-term capital gains and losses on other side. This 
does not apply to: (a) a debt evidenced by a corporate security with 
interest coupons or in registered form and (b) a debt acquired in 
your trade or business. 

Classification of capital gains and losses. — The phrase 
"short-term" applies to gains and losses from the sale or exchange of 
capital assets held for 6 months or less; the phrase "long-term" 
applies to capital assets held for more than 6 months. 

Treatment of capital gains and losses. — Short-term capital 
gains and losses will be merged to obtain the net short-term 
capital gain or loss. Long-term capital gains and losses (taken into 
account at 100 percent) will be merged to obtain the net long- 
term capital gain or loss. If the net short-term capital gain exceeds 
the net long-term capital loss, 100 percent of such excess shall be 
included in income. If the net long-term capital gain exceeds the 
net short-term capital loss, 50 percent of the amount of such excess 
is allowable as a deduction from gross income. This deduction is 
given effect on Hne 9 of Schedule D. 

Limitation on allowable capital losses. — If the sum of all the 
capital losses exceeds the sum of all the capital gains (all such 
gains and losses to be taken into account at 100 percent), then 
such capital losses shall be allowed as a deduction only to the 
extent of (1) current year capital gains plus (2) the smaller of either 
the taxable income of the current year (or adjusted gross income if 
tax table is used) or $1,000. For this purpose taxable income is 
computed without regard to capital gains or losses or the deduction 
for exemptions. The excess of such allowable losses over the sum 
of items (1) and (2) above is called "capital loss carryover." It 
may be carried forward ard treutod as a short-term capital loss in 
succeeding years. However, '^le c^ nital loss carryover of each 
year should be kept separate, s.iice the law limits the use of such 
carryover to the five succeeding years. In offsetting your capital 
gain and income of 1956 by prior year loss carryovers, use any 
capital loss carryover from 1951 before using any such carryover 
from 1952 or subsequent years. Any 1951 carryover which carmot 
be used in 1 956 must be excluded in determining total loss carry- 
over to 1957 and subsequent years. 

Collapsible corporations. — Gain from the sale or exchange of 
stock in a collapsible corporation is not a capital gain. SerHon 341. 

"Wash sales" losses. — Losses from the sale or other disposition 
of stocks or securities are not deductible (unless sustained in con- 
nection with the taxpayer's trade or business) if, within 30 days 
before or after the date of sale or other disposition, the taxpayer 
has acquired (by purchase or fay an exchange upon which the 
entire amount of gain or loss was recognized by law) or has entered 
into a contract or option to acquire, substantially identical stock 
or securities. Section 1091. 

Losses in transactions between certain persons. — No deduc- 
tion is allowable for losses from sales or exchanges of property 
directly or indirectly between (a) members of a family, (b) a cor- 
poration and an individual (or a fiduciary) owning more than 50 
percent of the corporation's stock (liquidations excepted), (c) a 
grantor and fiduciary of any trust, (d) a fiduciary and a beneficiary 
of the same trust, (e) a fiduciary and a fiduciary or beneficiary of 
another trust created by the same grantor, or (f) an individual and 
a tax-exempt organization controlled by the individual or his 
family. Section 267. Partners and Partnerships see Section 707(b). 

ALTERNATIVE TAX.— If the net long-term capital gain 
exceeds the net short-term capital loss, or in the case of only a 
long-term capital gain, taxpayers (a) filing separate returns with 
taxable income exceeding $18,000, or (b) filing joint returns or as 
surviving husbands or wives with taxable income exceeding 
$36,000, or (c) filing as head of household with taxable income 
exceeding $24,000, will usually find it to their advantage to com- 
pute the alternative tax on the other side. The alternative tax, if 
less than the tax computed on page 2 of Form 1040, shall be the tax 
liability. 16—72755-1 opo 



FACSIMILES OF TAX RETURNS, 1956 



107 



SCHEDULE F 
(Form 1040) 



U. S. Treasur7 Department — Internal Revenue Service 

SCHEDULE OF FARM INCOME AND EXPENSES 

(For computation of Self -Employment Tax, Bee page 4) 

Attach this schedule to your Income Tax Return, Form 1040 



1956 



For Calendar Year 1956, or other taxable year beginning 



, 19S6, and ending 



, 193 



Name and Address as shown on page 1, Form 1040 



FARM INCOME FOR TAXABLE PERIOD COMPUTED ON THE CASH RECEIPTS AND DISBURSEMENTS METHOD 
(Sc« Instmctiaiu on Schednle D (Form 1040) for tax tzeolmeiil of certain liveitock held for draft, breeding, or dairy purposes) 



l.SALE OF LIVESTOCK RAISED 


2.SALE OF PRODUCE RAISED 


3. OTHER FARM INCOME 


Kind 


Quantity 


Amount 


Kind 


Quantity 


Amount 


Items 


Amount 


Cattle 




$ 


Grain 

Hay 

Cotton 




$ 


Mdse. rec'd for produce 

Machine work 

Breeding fees 

^^ood and lumber 


$ 











Horses 








Mules 






Tobacco 








Sheep 






Vegetables 






Other forest products 

Agricultural program pay- 
ments 






















Dairy products. . . 
Eaas 








Turkeys 










Patronage dividends, rebates 




Ducks 














Bees 






Poultry, dressed. . 

Wool 

Honey 






Other farm income (specify): 




Other (specify): 






















Sirup and sugar. 
Other (specify): 




















_ 




























Total 


$ 


Total 


$ 


Total 


$ ^_ 


( 


Enter on line 


1 of summary below) 


(Enter on line 2 of summary below) 


(Enter on line 3 of summary below) 



4. SALE OF PURCHASED LIVESTOCK AND OTHER PURCHASED ITEMS 






a. Description 


b. Date acquired 


c. Gross sales price 


d. Cost or other basis 


a. Profit (or loss) 






$ _.. 


$ 


$ .... 






































































































Total (enter on line 4 of summary below) 






$ 



SUMMARY OF INCOME AND DEDUCTIONS COMPUTED ON THE CASH RECEIPTS AND DISBURSEMENTS METHOD 



Sale of livestock raised 

Sale of produce raised 

Other farm income 

i'rofit (or loss) on sale of purchased Hvestock 

and other purchased items 

Gross Profits* 



$ 



$ 



6. Expenses (from page 2) 

7. Depreciation (from page 3) . 

8. Other deductions (specify): 



Total Deductiona. 



$ 



10. Net farm profit (or loss) fline 5 minus line 9) to be reported on line 9, page 1, Form 1040 $ 

* Uw thJb amount (or optional matiiod of computing net earning* from eeli-employment (See line 13, page 4.) ^^ — 7376A-1 



FACSIMILES OF TAX RETURNS, 1956 



FARM EXPENSES FOR TAXABLE YEAR (Sea IiulrnctieiK) 

(Oo not include personal Of living expenses or expenses not atltibutable to production of farm income, such as taxes, insurance, repairs, etc. on your dwelling) 



Page 2 



1. Items 



Labor hired 

Feed purchased 

Seed and plants purchased 

Machine hire 

Supplies purchased 

Cost of repairs and maintenance 

Breeding fees 

Fertilizers and lime 

Veterinary and medicine for livestock 

Gasoline, other fuel and oil for farm business. 

Storage and warehousing 

Taxes 



2. Amount 



3. Items 
(Continued) 



Insurance on property (except your dwelling) . . . , 

Interest on farm notes and mortgages 

Water rent, electricity, and telephone 

Rent of farm, part of farm, or pasturage 

Freight, yardage, express, and trucking 

Automobile upkeep (farm share) 

Amortization of grain storage facilities (attach 

statement) 

Soil and water conservation expenses (attach 

statement showing computation) 

Other farm expenses (specify): 



4. Amount 
(Continued) 



Total of Columns 2 and 4 (enter on line 6 of summary on page 1 (cash method) or line 6, below (accrual method)) ... 1$ 



FARM INVENTORY FOR INCOME COMPUTED ON AN ACCRUAL METHOD 
(Do not xaclnde certoin Ixvettock held lor dxalt, breeding, or dairy purpoaei. See instrnctioiu on Schedule D (Form 1040)) 


Description 

(Kind of livestocli, crops, 

or other products) 


On Hand at Beginning 
of Year 


Purchased During Year 


Raised During Year 


Consumed or Lost 
During Year 


Sold During Year 


On Hand at End of Year 


Quan- 
tity 


Inventory value 


Quan- 
tity 


Amount paid 


Quan- 
tity 


Inventory value 


Quan- 
tity 


Inventory value 


Quan- 
tity 


Amount received 


Quan- 
tity 


Inventory value 




$ 




$ 




$ 




$ 




$ 




$ __-_ 






















































































































































































































































































































































































































































































Totals. 


$ 




$ _ 




$ 




$- 


$. 


$ - 






(Enter on line 3) 


(Enter on line 4) 






(Enter on linel(b)) 


(Enteron line 1(a)) 



SUMMARY OF INCOME AND DEDUCTIONS COMPUTED ON AN ACCRUAL METHOD 








$ 




6. Expenses (from above) 

7- Deoreciation ffrom txiae 3) 


$- --- 




(b). Sales of livestock, crops, and products c 
(c). Other farm income (specify): 


urina vear 














8. Other deductions (specify): 






























2. Total 


$ 
























3. Inventory of livestock, crops, and prod- 

ucts at beginning of year 

4. Cost of livestock and products purchased 

during year 

5. Gross profits (line 2 minus the sum of line 


• 






















s 3 and 4)* 


$ 




9. Total Deductions 


$ 




10. Net farm profit (or loss) (line 5 minus line 9) to be reported on line 9, page 1, Form 1040 


$ 





FACSIMILES OF TAX RETURNS, 1956 



109 







DEPRECIATION (See Instrnctioiu) 




Pate 3 


1. Kind of property (if buildings, 
state material of wtiicti con- 
structed). Exclude land and 
other nondepreciable property 


2. Date 
acquired 


3. Cost or other basis 


4. Depreciation allowed 
(or allowable) in prior 
years 


5. Method of computing 
depreciation 


6. Rale (%) 
or life (years) 


7. Depreciation lor 
this year 






$ 


$ 






$ 


















































































































Total (enter on line 7 of summary on page 1 (cash method) or line 1 


, page 2 (accrual method)) 


$ 



SEE ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS ON SEPARATE SHEET 



SELF-EMPLOYMENT TAX INSTRUCTIONS 



For years ending after December 31, 1954, individuals de- 
riving income from farming operations are subject to self- 
employment tax. See page 4 for computation of earnings from 
self-employment and self-employment tax. 

Optional method. — A farmer has an option of figuring his 
net farm earnings for self-employment tax purposes only. 
If his gross income for the year from farming is not more than 
$1,800, he may report two-thirds of his gross farm income instead 
of his actual net earnings from farming. If his gross income from 
farm self-employment is more than $1,800 and his actual net 
earnings from farming are less than $1,200, he may report 
$1,200. For the purpose of the optional method, a partner should 
compute his share of gross profits from a farm partnership in 
accordance v^ith the partnership agreement. In the case of 
guaranteed payments, his share is his guaranteed payment plus 
his share of the gross profits after such gross profits are reduced 
by all guaranteed payments of the partnership. 

SHARE-FARMING ARRANGEMENTS 

An individual who undertakes to produce a crop or livestock 
on land belonging to another for a proportionate share of the 
crop or livestock produced, or the proceeds thereof, is consid- 
ered to be an independent contractor and a self-employed person 
rather than an employee. His net earnings should be reported 
on Schedule F (Form 1040) for income tax and self -employment 
tax purposes. 

Farm rentals. — Rental income from a farm counts for social 
security purposes if the arrangement provides for material 
participation by the landlord and he does participate mate- 
rially in the production of the crop or livestock or in the manage- 
ment of the production of the farm products. Such rental income 
is farm earnings and should be reported on page 1 or 2 of this 
schedule. "Material participation" means the taking of an 
important part in the actual producKon or in the making of 
management decisions. 

MORE THAN ONE TRADE OR BUSINESS 

If an individual is engaged in farming and in one or more 
other trades or businesses, his net earnings from self-employment 
are the combined net earnings from self-employment of all 
trades or businesses carried on by him. Thus, the loss sustained 
in one trade or business will operate to reduce the income 
derived from another trade or business. In such cases, use 
both Schedule F (Form 1040) and Schedule C (Form 1040) to 
determine net profit from the farm and nonfarm activities, 
respectively. Make the combined calculation of self-employment 
tax on page 3 of Schedule C. Fill in only hnes 11 through 13 
on page 4 of Schedule F. 

JOINT RETURNS 

Where husband and wife file a joint income-tax return, page 
4 of this schedule should show the name of the one with self-em- 
ployment income from farming. Where husband and wife each 
had self-employment income, a separate Schedule F, or a separate 
Schedule C, whichever is appropriate, must be filed by each. 
However, the total of the amounts shown as profit (or loss) from 
all businesses should, for income tax purposes, be reported on 
Una 8 or 9, on page 1, Form 1040, and the combined self-em- 
ployment tax should be entered on line 15, page 1, of Form 1040. 

COMMUNITY INCOME 

For the purpose of computing net earnings from self-employ- 
ment (but not for income tax), if any of the income from a frade 



or business is community income, all the income from such trade 
or business is considered the income of the husband unless the 
wife exercises substantially all the management and control of 
the trade or business, in which case all of such income is con- 
sidered the income of the wife. (Also see instructions on partner- 
ships below.) 

If separate income tax returns are filed by husband and wife, 
a complete Schedule F or Schedule C, whichever is appropriate, 
must be attached to the return of the one with self-employment 
income. Community income included on such a schedule must, 
however, be allocated, for income tax purposes, between the 
two returns (on line 8 or line 9, page 1, Form 1040) on the 
basis of the community property laws. 

PARTNERSHIPS 

In computing his combined net earnings from self-employ- 
ment, a partner should include his entire share of such earnings 
from a partnership including any guaranteed payments. No 
part of that share may be attributed to the partner's wife (or 
husband) even though the income may, under State law, be 
community income. However, in the case of a husband and 
wife farm partnership, like other partnerships, the distributive 
share of each must be entered as partnership income in Sched- 
ule H, page 3, of Form 1040 for income tax purposes, and on 
line 11(b), page 4, of separate Schedule F for self-employment 
tax purposes. (Use separate Schedule C, page 3, to report non- 
farm income for social security purposes.) 

EXCLUSIONS FROM SELF-EMPLOYMENT 

In determining the amount of net earnings from self-employ- 
ment from farming, the following items should be excluded. 

Real estate rentals. — Rentals from real estate, including any 
personal properiy that is Jeased with the .land. This includes 
rentals received in cash or crop shares. These amounts should 
be reported in Schedule G of Form 1040. See, however, "Farm 
Rentals" above which should be reported on page 1 or 2 of thris 
schedule. 

Property gair\s and losses. — Gains and losses from the sale, 
exchange, or involuntary conversion of capital assets and other 
property which is not held primarily for sale to customers. These 
amounts should be reported on separate Schedule D (Form 1040). 

Net operating losses. — In determining the net earnings from 
self-employment, no deduction for net operating losses of other 
years shall be allowed. Such deduction should be reflected on 
line 11, page I, Form 1040. 

SCHEDULE SE (FORM 1040) 
To assure proper credit to your account, be sure to enter your 
name and social security account number on Schedule SE 
(Form 1040) exactly as they are shown on your social security 
card. If you do not have a social security account number, 
you must get one. These account numbers are obtainable from 
any of the approximately 600 Social Security Administration 
offices throughout the country. The telephone directory or your 
local post office will give you the address. Do not delay filing 
your return beyond the due date. 

Regardless of whether joint or separate returns. Form 
1040, ore filed by husband and wife, Schedule SE (Form 
1040) mxist show only the^name of the one with self-em- 
ployment income. If both had net earnings from self- 
employment, a separate Schedule SE must be filed by each. 

16— 727««- 1 



no 



FACSIMILES OF TAX RETURNS, 1956 



Page 4 



COMPUTATION OF INDIVIDUAL'S NET EARNINGS FROM FARM SELF-EMPLOYMENT (For Bociol security) 

► Each self-employed person must file a separate schedule. See instructions, page 3, for joint returns and partnerships. 

► If you had wages of $4,200 or more which were subject to the deduction for social security, do not fill in this page. 

► If you had net earnings from self-employment from both farm and nonfarm sources, fill in only lines 1 1 and 12 (line 13, if applicable), 

and use separate Schedule C to compute your self-employment tax. Net earnings from farm self-employment should be entered on 
line 28(d) of separate Schedule C (Form 1040). 

NAME OF SELF-EMPLOYED PERSON (as shown on social security card) 



CHOICE OF METHODS. — -A farmer must report his net farm earnings for self-employment tax purposes. Net earnings may be com- 
puted under the optional method (line 13, below) by a farmer whose GROSS profits are $1,800 or less, or whose GROSS profits are 
more than $1,800 and NET earnings are less than $1,200. If your GROSS profits from farming are not more than $1,800 and you 
elect to use the optional method, you need not complete lines 11 and 12. 



11. 


Net farm profit (or loss) from: 




$.„. 














171 


Net earnings from self -employment from farming. Total of line 11 (a) and (b) 




t 




13. 


Computation Under Optional Method 

If gross profits from farming (see note below) ore: 

(a) Not more than $1,800, enter two-thirds of the gross profits 

(b) More than $1,800 and the amount on line 12 above is less than $1,200, enter $1,200 

NOTE.— Gross profits (rom farming are (he total of the gross profits on line 5. poge 1 (cash method), or line 5. page 2 
(accrual metho4), plus the distributive share of gross profit from farm partnerships as explained on page 3. 

ine 12 (or line 13, if used) is under $400, do not fill in rest of page. 


...1 


<R 




Ill 








Computation of Self -Employment Tax (For social seciurity) 






$ 




14, 




$ 4,200 


00 




IS. 


Less: Total wages, subject to deduction for social security, paid to you during the tax- 
able year. (For wages reported on Form W-2, see "F. I. C. A. Wages" box.) . . . 

Balance Oine 14 less line 15) 




16. 


$ 






17. 


Self-employment income. Enter here your choice of: 
EITHER (1) the smaller of line 12 or 16 OR (2) the smaller of line 13 or 16 






18. 


Self-employment tax — 3% of amount on line 17. Enter here and on lino 15, page 1, Form 1040 




$ 





mPORTANT— riLL IM ITEMS BELOW COMPLETBLT BUT DO NOT DETACH 



aCREDDLE SE (ronii 1040) 
D. S. Tieosiuy Department 
latemal Reveane Sarrioe 



U. S. REPORT OF SELF-EMPLOYMENT INCOME 

For Crediting to Your Social Security Account 



1956 



. CHECK CALENDAR n ?^^lE H 
*• ONE YEAR19S6 U yFAE ^ 



Beginning 1956 

and Ending , 195 



FARM ACTIVITIES SUBJECT TO SELF-EMPLOYMENT TAX (Raising llveetocl, cuatom horrestlng, etc.) 



FARM ADDRESS (Rural Route. Port Office, State) 



SOCIAL SECURITY 

ACCOUNT NUMBER 

• OF PERSON NAMED 

IN ITEM 5 BELOW 



PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD 



PRINT OE TYPE HOME ADDRESS (Number and Strwt or Rural Routs) 



(pitf or To«m. Poctol Zone Number, State) 



PLEASE DO NOT WRITE IN THIS SPACE 



(. 


ENTER AMOUNTS, IF ANY, SHOWTN ON 
IJNK 12 ABOVE S 1 


LINE 13 ABOVE. . $ ■ 


_ ENTER WAGES, IF 1 

7. ANT. SHOWN ON 1 

LINE 15 ABOVE.. $ ! 


- ENTER AMOUNT ■ 
1. SHOVra ON 

UNE 17 ABOVE. . $ ! 



«. ■. •OVtKNIIOrV niMTUM OCTKI M — TSTC*-! 



FACSIMILES OF TAX RETURNS, 1956 



111 



INSTRUCTIONS 

FOR 

"SCHEDULE r 

FORM 1040" 



ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS 

FOR PREPARING SCHEDULE OF FARM INCOME AND EXPENSES 



19S6 



For the assistance of farmers, a separate Schedule F 
(Form 1040) is provided and should be used by all 
farmers for income tax and self-employment tax purposes. 

METHOD OF ACCOUNTING 

Farmers may compute their income either on the cash 
receipts and disbursements method or on an accrual 
method, but whichever method is adopted in fiUng their 
first return must be followed until the consent of the 
Commissioner of Internal Revenue, Washington 25, D. C, 
is received to change the method. 

CASH RECEIPTS AND DISBURSEMENTS METHOD 

A farmer using the cash receipts and disbursements 
method shall include in his gross income for the taxable 
year (1) the amount of cash or the value of merchan- 
dise or other property received from the sale of livestock 
and produce ^hich were raised during the taxable 
year or prior years, (2) the profits received from the sale 
of any livestock or other items which were purchased, 
and (3) gross income received from aU other sources. 
Such income should be reported on page 1 of Schedule F. 
The farm expenses will be the actual amounts paid out 
during the taxable year plus deductions such as depre- 
ciation, depletion, amortization, etc. 

ACCRUAL METHOD 

For a farmer using an accrual method, the gross 
profits are obtc.ined as indicated in summary of income 
and deductions on page 2 of Schedule F. The farm 
expenses will be the actual expenses incurred during 
the year, whether paid or not. 

Farmers who compute income on an accrual method 
and use inventories, may value their inventories accord- 
ing to the "farm-price method," which provides for the 
valuation of inventories at market price less direct cost 
of disposition. Farmers raising hvestock may value their 
inventories of animals according to either the "farm- 
price method" or the "unit-hvestock-price method." 
If the use of the "farm-price method" of valuing inven- 
tories for any taxable year involves a change in method 
of valuing inventories from that employed in prior years, 
permission for such change shall first be secured from 
the Commissioner. 

INCOME 

AU the farm income from whatever source must be 
reported in Schedule F. Anything of value received 
instead of cash, such as groceries received in exchange 
for produce, must be treated as income to the extent of 
its market value. 

The value of farm produce consumed by the farmer 
and his family need not be reported as income, but 
expenses incurred in raising such produce must not be 
claimed as deductions. 

Recoveries from insurance on growing crops should 
be included in gross income. 

Rents received in crop shares shall be reported in 
income in the year in which the crop shares are reduced 
to money or the equivalent of money by those farmers 
using the cash receipts and disbursements method. 

A farmer electing to include in gross income amounts 
received during the year as loans from Commodity Credit 



Corporation should file with his return a statement show- 
ing details of such loans. If he does so elect, he must 
continue to report similar loans as income until he re- 
ceives permission from the Internal Revenue Service to 
change his method of accounting. 

Report gains and losses from sales or exchanges of 
capital assets and other property in separate Schedule D 
(Form 1040). 

The term "farm" embraces the farm in the ordinarily 
accepted sense, and includes stock, dairy, poultry, fruit, 
truck farms, and all land used for farming operations. 
A person cultivating or operating a farm for recreation 
or pleasure, the result of which is a continual loss from 
year to year, is not regarded as a farmer. 

Patronage dividends may be received in various forms, 
such as cash, merchandise, capital stock, revolving fund 
certificates, certificates of indebtedness, letters of advice, 
or retain certificates. If they are received from a coop- 
erative association with respect to products marketed, or 
with respect to purchases of supplies, equipment, or 
services the cost of which was a deductible expense, they 
must be included in gross income. Patronage dividends 
received with respect to purchases of supplies, equip- 
ment, or services the cost of which was not a deductible 
expense are not to be included in gross income. 

The following situations may be treated as involun- 
tary conversions provided the proceeds are reinvested 
in similar property (such reinvestment must generally 
be made within a year) (1) livestock which are de- 
stroyed by or on account of disease, or sold or exchanged 
because of disease, (2) land lying within an irrigation 
project which is sold or disposed of to meet acreage lim- 
itations under Federal reclamation lows, and (3) live- 
stock (other than poultry) held for draft, breeding, or 
dairy purposes which are sold or exchanged solely on 
account of drought in excess of the number which would 
be sold under usual business practices. 

EXPENSES AND OTHER DEDUCTIONS 

In general, a farmer who operates a farm for profit 
is entitled to deduct from gross income as necessary 
expenses all amounts actually expended in carrying on 
the business of farming, except those which represent 
capital investment. The following is a list of such 
expenses (taken from the classification appearing on 
page 2 of Schedule F, though any other equally descrip- 
tive classification may be used): 

Labor hired. — Amounts paid for regular farm labor, 
piecework, contract labor, and other forms of hired 
labor. Do not deduct the value of your own labor or 
that of your wife. Only that part of the board which is 
purchased for hired labor should be deducted. The 
value of products furnished by the farm and used in the 
board of hired labor is not deductible. However, the 
cost of rations purchased for laborers or sharecroppers 
is deductible. Do not deduct amounts paid to persons 
engaged in household work except to the extent that the 
services of such persons are used in boarding and 
otherwise caring for farm laborers. Amounts paid for 
services of such employees engaged in caring for the 
farmer's own household are not deductible. 



112 



FACSIMILES OF TAX RETURNS, 1956 



Feed purchased. — Cost of grain, hay, silage, mill 
feeds, concentrates, and roughages purchased, and 
amounts paid for grinding, mixing, and processing of feed. 

Machine hire. — Amounts paid for threshing, combin- 
ing, silo filling, baUng, ginning, and other machine hire. 

Supplies purchased. — Cost of twine, spray materials, 
poisons, disinfectants, cans, barrels, baskets, egg cases, 
bags, and other similar farm suppUes purchased. 

Cost of repairs and maintenance. — Amounts ex- 
pended for repairs and maintenance of farm buildings 
(except your dwelling), of fences, drains, and other farm 
improvements, and for repairs and maintenance of farm 
machinery and equipment; cost of small tools of short life 
such as shovels, rakes, etc. Amounts expended for 
replacements of, or additions to, farm machinery, farm 
buildings, or other farm equipment of a permanent 
nature are not deductible. 

Fertilizers and lime. — Cost of commercial fertilizers, 
lime, and manure purchased during the year, the benefit 
of which is of short duration. 

Taxes. — State and local taxes. Do not deduct Fed- 
eral income taxes; estate, inheritance, legacy, succession, 
and gift taxes; nor taxes assessed for any improvement 
or betterment tending to increase the value of the prop- 
erty assessed. Do not deduct taxes on your dweUing or 
household property and other taxes not related to the 
business of farming. 

Insurance. — Cost of all insurance on farm buildings 
(except your dwelling) and on improvements, equipment, 
crops, and hvestock. 

Interest on farm notes and mortgages. — Interest 
paid on farm mortgages and other obhgahons incurred 
in carrying on farming. 

Water rent, electricity, and telephone. — The farm 
share of these expenditures. Do not deduct personal 
expenses. 

Rent of farm, part of farm, or pasturage. — Rent 
paid in cash. A tenant farmer paying rent to his land- 
lord in the form of crops raised on the farm (under a 
cropshare agreement) may not deduct as rent the value 
of the crop given to the landlord, but the tenant may 
deduct all amounts paid by him in raising the crop. 

Automobile upkeep. — For automobiles used exclu- 
sively in farm operations, all expenses of operation, 
repair, and depreciation. For automobiles used both 
for farm and personal transportation, only that part of the 
expense which applies to the farm use may be deducted. 

Soil and water conservation expenditures. — You 
may deduct certain expenditures made by you (includ- 
ing any amount paid on any assessment levied by a soil 
or water conservation or drainage district to defray 
expenditures made by such district) for soil or water 
conservation and the prevention of erosion if such ex- 
penditures are in respect of land used by you in your 
business of farming. The term "expenditures" for this 
purpose means expenditures (a) for the treatment or 
moving of earth, including but not limited to, levehng, 
grading, terracing, and contour furrowing; (b) the con- 
struction, control, and protection of diversion channels, 
drainage ditches, earthen dams, watercourses, outlets, 
and ponds; (c) the eradication of brush; and (d) the plant- 
ing of windbreaks. You may not deduct expenditures for 
the construction, installation, or improvement of facilities 
which are subject to the allowance for depreciation. 



The allowable deduction for any one year may not 
exceed 25 percent of your gross income from fanning but 
any excess may be carried over to succeeding years with 
the same limit applying to those years. The phrase 
"gross income from farming" means the gross income of 
the farmer from the business of producing crops, fruits 
or other agricultural products or raising Uvestock and 
includes such income bom a farm other than the one on 
which expenditures for soil and water conservation, or for 
the prevention of erosion, were made. 

To claim a deduction for these expenditures you must 
(a) elect to do so for the first taxable year which began 
after December 31, 1953, and ended after August 16, 
1954, for which such expenditures are paid; or, (b) secure 
consent from the Internal Revenue Service. Once you 
have elected to do so, you must continue to treat such 
expenditures as deductions in all future taxable years 
unless you secure consent from the Internal Revenue 
Service to change. 

Other farm expenses. — Fees paid for advertising 
farm products; expenditures for stamps, stationery, ac- 
count books, and other office supplies purchased for farm 
use; expenditures for travel in connection with the farm 
and similar expenditures. Amounts expended for pur- 
chase of automobiles, farm machinery, farm buildings, 
or other farm equipment of a permanent nature are not 
deductible. 

Depreciation. — Allowance for depreciation of build- 
ings, improvements, machinery, or other farm equipment 
of a permanent nature. In computing depreciation do 
not include the value of farm land nor the land on which 
farm buildings are located. Do not deduct repairs or 
depreciation on the dwelling you occupy or on your per- 
sonal or household equipment. Do not claim depreci- 
ation on Uvestock or any other property included in your 
inventory. Depreciation, however, may be claimed on 
Uvestock acquired for work, breeding, or dairy purposes 
which are not included in your inventory of Uvestock 
purchased or raised for sale. See the instructions for 
Form 1040 for methods of computing depreciation. 

Losses. — Losses of farm buildings, machinery, and 
other farm property not included in your inventory, 
resulting from Ure, storm, or other casualty and not 
compensated by insurance or othervnse. Losses of 
property included in your inventory are taken care of 
by the reduced amount of the inventory at the close of 
the year. The total loss of a prospective crop by frost, 
storm, flood, or fire, is not deductible. When using the 
cash method, the value of animals raised by you and 
lost by death is not deductible, while in the case of 
animals purchased and lost by death, the cost less de- 
preciation aUowed or aUowable is deductible if the loss 
is not compensated by insurance or otherwise. Do not 
deduct personal losses. 

Amortization. — If you elect the deduction with respect 
to the amortization of the adjusted basis of a grain 
storage facility, a statement of the pertinent facts should 
be filed with your return. (See section 169 of the 
Internal Revenue Code of 1954.) 

Net operating loss deduction. — Any net operating 
loss deduchOn should be appUed as an adjustment of the 
amount entered on Une 11, page 1, Form 1040. See 
instructions for Form 1040 and submit computation. 



U. S. GOVERNMENT PRINTING OFFICE ; 1956— 0-391665 



FACSIMILES OF TAX RETURNS, 1956 



113 



List your exemptions and 
sign on other side. 


U. S INDIVIDUAL INCOME TAX RETURN-1956 ^Cfe'So^N^Ol' kR}>%\ 

ror rnJormafion and duplicate copy^ sec seporate insfruction sheet Qn tcad tuic CARD \ 


Please 
print. — >■ 


1. Name (It this is a loinl return of hustiand and wife, use first names o( both) 




2. Your Social Security No. 
! 1 


3. Wife's Social Security No. 


Home address (Number and street or rural route) 


4. Do you owe any Federal tax for years before 1956? Q Yes Q No 

5. Is your wife (husband) making a separate return? r~l Yes 1 1 No 

IfYes," writ3 "— ' ■— ' 
her (his) name _ 


City. town, or post office Zone State 


6. EIVIPLOYER'S NAfVlE— Write (W) before name of each of wife's employers. Where employed 


7. WAGES. ETC. 


8. INCOME TAX WITHHELD 




i 




$ 
























9. Other income (if 




a. Yours 






xxxxxxxxxx 


XXX 
XXX 




b. Wile's 






xxxxxxxxxx 


If you want the 
District Director of 
Interrtal Revenue to 
figure your lai. omit 
items 11. 12. and 13. 


10. Totals (it income is $5,000 or more, use Form 1040) 




J 




% 














FORM 

1040A 


12. If lax (item 1 1) is larger Ihati withholding (item 10, col. 8). enter balance here— Pay balance m full with letum >. 






13. II Withholding (item 10. col 8) is larger than lai (item 11). enter ouerpaymenl h 










U- S TREASURy DEPARTMENT KMERNAL, REVENUE StRV'CE 



14. UEMPTIONS FOR YOURSELF AND WIFE 



□ Wife 

□ Wife 
Q Wife 



Clieck blocks which apply. Check for wi 
if she had no income OR if her income 
included in this return. 



"1 



(a) Regular $600 enemplion CD Yourself 

(b) Additional exemption if 65 or over at end of 1956 CH Yourself 

(c) Additional exemption if blind at end ol 1956 CI Yourself 



Enter 
number 
of blocks 
checked 



15. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



NAME 
► Enter figure 1 1n the last (nlumn to right 
for each name listed 

(Give address if different from yours) 



Relationship 



ANSWER ONLY FOR DEPENDCNTS OTHER THAN YOUR CHILDREN 

Number ot months depend- _ . . j .. . . w/^., 

ent lived in your home, "id dependent have Amount Y(^U spent lor 

II born or died during 8'"ss income of $600 ,f,Pfndenl s stippor 
year also write 'B" or "D" or more? It 100% write ALL 



Amount spent by OTHERS 

including dependent from 

own lunds 



16. Enter total number of exemptions listed in Items 14 and 15 above - 




1 declare under the penalties ol perjury that to the best oi my knowledge and belief this is a true, correct, and complete return. 



(Your signature) (Date) (if (his is a joint return, wile's sl^njlure) 

# To assure split-income benefits, husband and wife must include all Iheir income and, even though only one has income. BOTH MUST SIGN. 



(Dale) 



114 



FACSIMILES OF TAX RETURNS, 1956 




'>LVv^ 



FOR EMPLOYEES EARNING LESS THAN $5,000 

I The enclosed card, Form 1040A, offers a simple way for employees receiving 
less than $5,000 total income to file their 1956 U. S. income tax returns. 

To use CARD form (Form 1040 A) 

► Read instructions below. See "Who May Use Form 1040A." If you may not use 
Form 1040A, file Form 1040. 

► Fill out the copy on other side. 

^ Transfer answers from this copy to the card. Keep this copy for your records. 

^ If your name and address is preprinted on the card form, please use that card, check the 
information, and write in any change. ' 

^ Sign the card and mail it together with your withholding statements (Form W-2, Copy B) 
to your District Director of Internal Revenue. 



NOTE 



You may figure your own lax from the Tax Table shown below or you may have Internal Revenue Service do it for you. If you' 
figure your own tax, complete items 11, and 12 or 13. The table allows about 10% of your income as deductions. If your deductions 
exceed 10% of your income, it will be to your advantage to use Form IO4O and itemize them. Allowable deductions include chari- 
table contributions, interest, taxes, losses, extraordinary medical expenses, child care expenses, and miscellaneous deductions. 

If you owe a balance of tax, enclose payment in full. Make check or money order payable to Internal Revenue Service. 
You need not pay a balance of tax due of less than $1.00, and a refund of less than $1.00 will not be made unless you apply for it. 
When the District Director computes or verifies your tax and finds you owe an additional amount, he will send you a bill. If you 
.are entitled to a refund, it will be sent to you. 



GENERAL INSTRUCTIONS 

Who Miut File. — Every citizen 01 resident of the 
United States under 65 who had $600 ($1,200 
if 65 or over) or more gross income. 

Who May Use Form 1040A. — U your gross 
income was less than $5,000 and consisted 
entirely of wages reported on Withholding State- 
ments (Form W-2) and not more than $100 total 
of other wages, dividends, and interest, you may 
use the card form. A husband and wife may 
file a joint return if their combined incomes do 
not exceed these limits. 

Who May Not Use Form 1040A.— File Form 
1040 instead of Form 1040A if— 

(1) you had income from sources other than 
those mentioned above, 

(2) you are a married person domiciled in a 
community property state and vnsh to file 
a separate return, 

(3) either husband or virife itemizes deductions, 

(4) you claim the status of head of household 
or surviving husband or wife, 

(5) you claim dividends received credit or 
retirement income credit, 

(6) you claim credit for overpayments of 
F.I.C.A. (Social Security) employee tax, 

(7) you claim an exclusion for "Sick Pay," 
or 

(8) you claim deductions for travel, trans- 
portation, or "outside salesmen" expense. 

When to File. — On or after January 1, 1957, 
but not later than April 15, 1957. 

Where to File. — With the District Director of 
Internal Revenue for your district. 

Where to Get Forma. — If you need a Form 1040, 
you can get one bom any Internal Revenue 
office, and from most banks and post offices. 
Your employer will furnish you with a With- 
holding Statement (Form W-2). 

Married Couple — How To Compute Tiuc. — 

A husband and wife may make a joint return 
even though one has no income. To assure any 
benefits of the split-income provisions, they must 
file a joint return. Both husband and wife must 
sign a joint return. If the Internal Revenue 
Service figures the tax, it will be computed on 
the combined incomes or on the separate in- 
comes, whichever results in the smaller tax or 
larger refund; if you figure your own tax, be 
sure to make the same computations. 

Form 1040A Instructions 



TAX TABLE FOR CALENDAR YEAR 1 956.— To find you- la, md down the incom. columni until you find 
th« line covering the total income shown as item 10, column 7. Then rend ocross to the appropriate column headed by the 
number cormponding to the number of exemptions claimed on item 1 6. Enter the toK as item 1 1 


H your tout 
tncqnwlt- 


Andtlwnurnlwrot 
uarttplionsll- 


It xiiir bsul 
In^f li- 




Atl«Mt 


Bullni 
tlun 


1 


1 


3 


AllMll 


BullMS 
Hull 


1 
Androu 

SlRlla or 
■ marn«} 
person 

num 


2 
And mu iro— 

Si«ll« or : , 

IIS 


3 

And you tro— 

Sinikor: . 

Si" ■■ S 


4 


i 


G 


7 


tt4lM 
mort 
ItMrt 

llIM 

tai 


It 8 or 
more 
llMro 
lino 
lai 


Your In l»- 


Vout ux l»— 1 


$0 
676 


»675 
700 


so 

4 


$0 



$0 



12,325 
2,350 


»2,350 
2.375 


$301 
305 


$181 1 $181 
185 1 185 


$61 : $61 
65 1 65 


$0 



$0 $0 



$0 



700 
725 
750 
775 


725 
750 
775 
800 


8 
13 
17 
22 














2,375 
2,400 
2.425 
2,450 


2.400 
2,425 
2,450 
2,475 


310 
314 
319 
323 


190 i 100 
194 : 194 
199 i 199 
203 ' 203 


70 i 70 
74 ; 74 
79 ; 79 

83 ■■ 83 


























800 

825 
850 
875 


825 
850 
875 
900 


29 
31 
35 
40 


D 











2,475 
2,500 
2,525 
2.550 


2,600 
2,525 
2,550 
2.575 


328 
332 
337 
341 


208 ; 208 
212 i 212 
217 : 217 
221 ; 221 


88 ; 88 
02 I 92 
97 : 97 
101 : 101 


























900 
925 
950 
975 


925 

950 

975 

1,000 


44 
49 
53 

58 














2,575 
2.600 
2,626 
2,650 


2,600 
2.625 
2.650 
2,675 


346 
350 
355 
369 


226 ; 226 
230 : 230 
235 : 235 
239 i 239 


106 i 106 
110 ; 110 
115 ; 115 
119 : 119 


























1.000 
1,025 
1.050 
1.075 


1.025 
1,050 
1,075 
1,100 


62 

67 
71 
76 














2,675 
2.700 
2.725 
2.750 


2,700 
2.725 
2.750 
2.775 


364 
368 
373 
377 


244 : 244 
248 i 248 
253 ; 253 
257 ; 267 


124 : 124 
128 ; 128 
133 : 133 
137 : 137 


4 
8 
13 

17 




















1.100 
1.125 
1.150 
1,175 


1, 125 
1, 150 
1.175 
1,200 


80 
85 
89 
94 














2,775 
2,800 
2,825 
2.850 


2,800 
2,825 
2,850 
2.875 


382 
386 
391 
395 


262 ! 262 
266 : 266 
271 ; 271 
275 : 275 


142 : 142 
146 i 146 
151 : 151 

155 i 165 


22 
26 
31 
35 


















1.200 
1,225 
1.250 
1.275 


1,225 
1,250 
1,275 
1,300 


08 
103 
107 
112 














2,875 
2,900 
2,925 
2,950 


2.900 
2,925 
2,950 
2,975 


400 
405 
410 

415 


280 ; 280 
284 ; 284 
289 i 289 
293 : 203 


160 ; 160 
164 ; 164 
169 ; 169 
173 ; 173 


40 
44 
49 
53 




















1.300 
1,325 
1,350 
1,375 


1,325 
1,350 
1,375 
1,400 


lie 

121 
125 
130 




5 
10 









2.975 
3.000 
3,050 
3,100 


3.000 
3,050 
3,100 
3,150 


420 
427 
437 
447 


298 ! 298 
305 ; 306 
314 : 314 
323 i 323 


178 ! 178 
186 ; 185 
194 : 194 
203 : 203 


58 
65 
74 
83 




















1.400 
1,425 
1.450 
1,475 


1,425 
1,450 
1,475 
1,500 


134 
139 
143 
148 


14 
19 
23 
28 








3, 150 
3.200 
3.250 
3,300 


3.200 
3,250 
3,300 
3.350 


457 
467 
476 
486 


332 • 332 
341 : 341 
350 : 350 
369 i 359 


212 ; 212 
221 : 221 
230 230 
239 : 239 


02 
101 
110 
119 




















1,500 
1,525 
1.550 
1,675 


1,525 
1,550 
1,575 
1,600 


152 
157 
161 
166 


32 
37 
41 
46 








3.350 
3.400 
3.450 
3,500 


3.400 
3,450 
3,500 
3,550 


496 
506 
516 
526 


368 : 368 
377 ; 377 
386 : 386 
395 : 395 


248 : 248 
267 ; 257 
266 ; 266 
275 ; 275 


128 
137 
146 

156 


8 
17 
26 
36 












» 


1,600 
1.625 
1,650 
1,675 


1,625 
1,650 
1,675 
1,700 


170 
175 
179 
184 


50 
55 
59 
64 








3,550 
3,600 
3,650 
3,700 


3,600 
3,650 
3,700 
3,750 


536 
546 
556 
666 


404 : 404 
414 : 413 
424 : 422 
434 i 431 


284 : 284 
293 : 293 
302 j 302 
311 : 311 


164 
173 
182 
191 


44 

53 
62 

71 














1,700 
1,725 
1,750 
1,775 


1,725 
1,750 
1,775 
1,800 


188 
193 
107 
202 


68 
73 

77 
82 


A 





3,750 
3,800 
3,850 
3,900 


3,800 
3,850 
3,900 
3,950 


575 
585 
505 
605 


443 : 440 
453 ; 449 
463 i 458 
473 : 467 


320 ! 320 
329 : 329 
338 ; 338 
347 i 347 


200 
200 
218 
227 


80 
80 
98 
107 














1,800 
1,825 
1,850 
1.875 


1,825 
1,850 
1.875 
1,900 


206 
211 
215 
220 


86 
91 
96 
100 








3,950 
4,000 
4,050 
4,100 


4,000 
4,050 
4,100 
4,150 


616 
625 
635 
645 


483 : 476 
493 i 485 
503 ; 494 
513 i 503 


356 ; 366 
366 : 365 
374 ; 374 
383 : 383 


236 
246 
254 
263 


116 
126 
134 
143 




5 

14 

23 








1.900 
1.925 
1,950 
1,975 


1,925 
1,950 
1.975 
2.000 


224 
229 
233 
238 


104 
109 
113 
118 








4,150 
4,200 
4,250 
4,300 


4,200 
4,250 
4,300 
4,350 


655 
665 
674 
684 


523 : 512 
533 : 521 
542 : 530 
552 i 539 


392 : 392 
401 ; 401 
410 : 410 
420 i 419 


272 
281 
290 
299 


152 
161 
170 
179 


32 

41 
60 
69 








2,000 
2.025 
2.050 
2,075 


2.025 
2,050 
2,075 
2,100 


242 
247 
251 
256 


122 
127 
131 
136 


2 

7 

11 

16 


4.350 
4.400 
4,450 
4,500 


4,400 
4,450 
4,500 
4,550 


604 
704 
714 

724 


562 ; 548 
572 ; 557 
582 : 566 
592 : 575 


430 : 428 
440 : 437 
450 ; 446 

460 : 465 


308 
317 
326 
335 


188 
197 
206 
215 


68 
77 
86 
95 








2.100 
2,125 
2,150 
2,176 


2. 125 
2,150 
2.175 
2,200 


260 
265 
269 
274 


140 
145 
149 
154 


20 
25 
29 
34 


4,550 
4,600 
4,650 
4,700 


4,600 
4,650 
4,700 
4,750 


734 
744 
754 
764 


602 : 584 
612 : 593 
622 I 602 
632 ; 611 


470 ; 464 
480 : 473 
490 : 482 
500 i 491 


344 
353 
362 
371 


224 
233 
242 
251 


104 
113 
122 
131 




2 

11 


2.200 
2.225 
2,250 
2,275 


2,225 
2.250 
2.275 
2.300 


278 
283 
287 
292 


158 
163 
167 
172 


38 
43 
47 
52 


4,750 
4,800 
4,850 
4,900 


4,800 
4,850 
4,900 
4,950 


773 
783 
793 
803 


641 : 620 
651 : 629 
661 : 638 
671 I 647 


509 ; 600 
519 i 509 
529 ; 518 
539 ; 527 


380 
380 
398 
407 


260 
260 
278 

287 


140 
149 
158 
167 


20 
29 
38 
47 


I.UO 


2.J25 


206 


176 


56 


4.950 


5.000 


813 


681 : 656 


549 : 536 


416 


296 


176 


56 



FACSIMILES OF TAX RETURNS, 1956 



115 



INSTKUCTIONS FOR FKONT OF FORM 1040A 

Item 1. — li you are married and fiUsg a joint letum of husband 
and wile, be sure to enter the first names of yourself and youi wife. 
For example: John and Mary Doe. 

Item* 2 und 3. — Enter your social security number and your 
wife's social security number, if any, even though she files a 
separate return. 

Colnmns 6, 7, and 8. — iill in the information from each of your 
1956 Withholding Statements, Forms W-2. If both husband and 
wife had wages, write "W" before name of each of wife's employers. 

Item 9. — Enter all other taxable income from wages, dividends, or 
interest. Exclude dividends up to $50 received from domestic cor- 
porations. This exclusion does not apply to dividends received from 
mutual savings banks or building and loan associations. If a 
joint return is filed and both husband and wife had dividend 
income, each is entitled to a $50 exclusion provided it is applied 
against his separate dividend income. If item 9 exceeds $100, 
you must file a Form 1040. 

INSTRUCTIONS FOR BACK OF FORM 1040A 

Item 14. — Fill in this item to receive credit for your exemptions 
and those of youi wife. Marital status, age. and blindness must 
be determined as of December 31, 1956, except that if the wife or 



husband of the taxpayer died during the year, the determination 
is made as of the date of death. 

Item 15. — Fill in this schedule to receive credit for exemptions for 
your children, stepchildren, and other dependents. Each dependent 
must meet all of the following tests: 

a. Received more than one-half of his or her support from you (oi 
from wife or husband if a joint return is filed). 

b. Received less than $600 gross income. (This test does not 
apply to your children or stepchildren who are under 19 or who are 
students.) 

c. Did not file a joint return with her husband (or his wife). 

d. Was either a citizen or resident of the United States or a resi- 
dent of Canada, Mexico, the Republic of Panama, or the Canal Zone. 

e. EITHER (1) for the entire year 1956 had your home as his 
principal place of abode and was a member of your household; 
OR (2) was related to you (or to husband or vnfe if a joint return is 
filed) in one of the following ways: 



ChUd 

Stepchild 

Mother 

Father 

Grandparent 

Brother 



Sister 

Grandchild 

Stepbrother 

Stepsister 

Stepmother 

Stepfather 



Mother-in-law 

Father-in-law 

Brother-in-law 

Sister-in-law 

Son-in-law 

Daughter-in-law 



The following if 
related by blood: 

Uncle 

Aunt 

Nephew 

Niece 



FRONT 



FRONT 



List your exemptions and 
sign on other side. 



U. S. INDIVIDUAL INCOME TAX RETURN— 1956 

For information and duplicate copy, see separate instruction sheet 



1 Enclose Forms W-2, Copy B. \^ 
PLEASE DO NOT BEND, PINX 
I OR TEAR THIS CARD. ^ 



Pleas* 
print.— 



FORM 

1040A 



1. Name (If this is a joinl return of fiusband and wife, use first names of botfi) 




2. Your Social Security No. 



3. Wile's Social Security No. 



owe any Federal tax for years before 1956? Q Yes PH No 

5. I\\pl>^e (husband) making a separate return? I I Yes I I No 

llSTes." write •— ' '— ' 
her (higMiame 



7. WAGES. ETC. 



9. Other income (if over $100, use Form 1040) 



If ;h waal Um 
Distrcl Dlractw 1 
liitarnjf RivMlM tt 
fiture yfur tai, tmit 
itmu II. 12. iwt 11 



10. Totals (if income is (5,000 or more, use Form 1040) 



8. INCOME TAX WITHHELD 



XXXXXXXXXX 



XXXXXXXXXX 



11. Enter tax from Tax Table on instruction sheet • 



12. If tax (item 11) is larger than withholding (item 10, col. 8), enter balance here — Pay balance in full witti return ■ 



13. If withholding (item 10, col. 8) is larger than tax (item 11), enter overpayment here 



XXX 



XXX 



U. S. TREASURY DEPARTMENT 



INTERNAL REVENUE SERVICE 



BACK 



BACK 



U. EXEMPTIONS FOR YOURSELF AND WIFE 



Check blocks which apply. Check for wife 
if she had no income OR if her income is 
included in this return. 



(a) Regular $600 exemption CH Yourself 

(b) Additional exemption if 65 or over at end of 1956 LJ Yourself 

, (c) Additional exemption if blind at end of 1956 D Yourself 



□ Wife 
Qw, 

□ Wife 



ife \ 
ife > 
ife ) 



Enter 
number 
of blocks 
checked 



IS. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



NAME 
» Enter A(iire 1 1n the list column to rifhl 
lor each name llsteil 

(Give address if different from yours) 



ANSWER ONLY FOR<^ 

Number of months dep^d-W 

enl lived in your hoi 

If born or,,^«^duri\ 
year ajso v 



DENTS OTHER THAN YOUR CHILDREN 



Amount spent by OTHERS 

including dependent from 

own funds 




16. Enter Iota! number of exemptions listed in Items 14 am) 15 above ' 



SIGN 



HERE 



I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, eorrtct, and complete return. 



(T^«r tigutare) (Date) (If this is a joint relam. wife'i sigoatnre) 

I To usur* split-income benefits, husband and wife must include all their income and, avtn though only one has income. BOTil MUST SIGN. 



(Dele) 



U. S. IXrVERNMENT l>RIKnNG OFFICE : I9S(— 0-3921 19 



INDEX 



* Page 

Accounting period 8 

Adjxiated gross deficit 8, 10, 16-17, 20-21, 

56-62, 64, 66 
Adjusted gross income: 

Amount 3, 7-11, 13-17, 20-23, 25, 29, 33, 

35, 44-50, 56-62, 64, 66, 69-70 

Classes 2-10, 17, 20, 22-32, 35-41, 

44-56, 59-62, 65, 67 

Composition 3-4, 13, 16 

Definition of 15 

Sources 3, 11-12 

Aliens '. 8-9 

Alimony 14-15 

Alternative tax 11, 16, 42-44 

Amended returns 8 

Annuities and pensions: 

Life-expectancy method 13, 21-22, 24, 28, 32 

Three-year method 13, 21-22, 24, 28, 32 

Average income tax 44, 65 



B 

Back pay 14 

Bad debts 12, 14 

Business or profession: 

Deductible expenses 12, 14-15 

Net profit or net loss 3, 12, 21-23, 25, 27, 

31, 38, 64, 66, 68 



Calendar year returns 8 

Capital assets: 

Long-term 12 , 54-55 

Net gain and/or net loss from sales.... 3, 5; 12-13, 

21-24, 28, 32, 54-55 
Short-term 12 , 54-55 

Capital gains and losses: 

Alternative tax, returns with 11, 16 

Excess of net long-term capital gain over 

net short-term capital loss 11, 16 

Long-term, definition of 13 

Net long-term capital gain or loss 5, 54-55 

Net short-tenn capital gain or loss 54-55 

Normal and surteix, returns with 11 

Short-term, definition of 13 

Capital losses: 

Capital loss carryover 5, 13-14 

Net loss from sales of capital assets.. 5, 13, 15-16 
Statutory limitation 5 

Casualty losses 12, 14, 17, 22, 35 

Charitable contributions : 

Amount of 22, 35 

Equal to or less than 20^1 of adjusted gross 

Income 6 

More than 20^ of adjusted gross Income 6 

Child care 15, 22, 35 

Citizens and resident aliens 8-9 

Classifications nf indlvldxial returns 10-11 



Pa^e 
Community income 11 

Comparative data, 1955 and 1956 3 

Compensation for long-term services 14 

Credit on 1957 tax 17, 26, 30, 34 



D 

Deductions. (See Nonbusiness deductions. ) 
Dependents: 

Defined 15 

Test for determining 15 

Depletion 12-13, 15 

Depreciation 12-15 

Description of sample and limitations of data... 9 
Dividends received: 

After exclusions 4-5, 12, 14, 16, 21-23, 

25, 27, 31, 33, 37, 58 

Credit for 3-5, 12, 14, 15-16, 

23, 25, 29, 36 

Eligible for exclusion 4-5, 12, 14 

Eligible for tax credit 5, 12 

Foreign and domestic 4_5, 12, 16 

Ineligible for exclusion 4_5, 12 

Total 3-5, 12, 66-67 



Effective tax rates 16, 44 

Errata, 1954 72-74 

Estates and trusts, income and/or loss from IS" 14, 

21-23, 25, 29, 33 

Estimated tax 16-17 

Exemptions: 

Age and/or blindness 8, 11, 15 

Amount of 8, 15, 23-25, 29, 33, 

36, 45-50 

Dependents 7-8, 11, 14-15, 77 

Number 8, 11, 14-15, 51-53 

Other than age and/or blindness 14-15, 17 

Per capita 7-8, 15 

Personal 7-8, 11, 15-16, 77 

Expenses : 

Bvislness deductions 12-13, 15 

Not reimbursed 

Outside salesman 12, 

Reimbursed 12, 

Transportation 12 , 



12 
15 
15 
15 



Explanation of classifications and terms . 



10-17 



F 

Facsimiles of individual income tax returns, 

1956 81-115 

Fiduciaries 4, 12-14, 16 

Filing requirements 8-9, 77 

Fiscal year returns 8 

Foreign tax 14, 16, 26, 30, 34 

Forms (1040 and 1040A) 3-5, 8-12, 14, 16-17, 81-115 



m 



118 



INDEX 



G Page 

Gambling losses and profits 14-15 

Gross income: (See also Adjusted gross income.) 

Exclusions from A, 15 

Requirement for filing 15, 77 



H 

Heads of household 7-8, 11, 1-i, 16, 43, 

<i6, 48, 50, 52 

Historical data, 1947-1956: 

Adjusted gross deficit 64, 66 

Adjusted gross income 64, 66, 69-70 

Adjusted gross income classes 65, 67 

Average income tax per taxable retxu-n 65 

Business profit 64, 66, 68 

Dividends 66-67 

Income tax 64 

Income tax after credits 64-65, 70 

Interest received 66-67 

Itemized deductions, returns with 64, 66 

Laws, synopsis of 77 

Nontaxable returns 64 

Number of returns 64-65, 69 

Partnership profit 64, 66, 68 

Rents and royalties net income 64, 66, 68 

Salaries and wages 64, 66-67 

Self-employment tax 64 

Sources of Income 64, 66-67 

Standard deduction, returns with 64 

States and Territories 69-70 

Taxable income 64 

Taxable returns 64 

Husbands, returns of (See also Married persons 

and Marital status.) 6, 8, 11-12, 14-16, 23, 

27-30, 42, 45, 47, 49, 51 



Income. (See Adjusted gross, Gross, Other, 
Sources of. Taxable.) 

Income earned over several years 14 

Income tax after credits 3, 10, 16-17, 20, 26, 34, 

36, 44-50, 58-62, 64-65, 70 

Income tax before credits 10, 16, 25, 29, 33, 36 

Insurance as reimbursement of medical expenses. . 14 

Insurance for business or profession 12-13 

Itemized deductions 5, 9-11, 14, 16, 21, 49 

Interest from tax-free covenant bonds (See 

also Tax paid at source.) 12 

Interest on business debts 12 

Interest paid 5, 13-14, 22, 35 

Interest received: 

Defined 12 

Partially tax-exempt 12 

Tax-free covenant bonds 12 

Total 3, 14, 21-23, 27, 31, 37, 58, 66-67 

Internal Revenue Code of 1954 3, 14, 16 

Inventions or artistic works 14 



M Page 

Marital status 7-8, 11 

Married persons, returns of 6-8, 11-12, 14-16, 23, 

27-30, 42, 45, 47, 49, 51 
Medical and dental expense: 

Amount 5-7, 14, 22, 35 

Cost of drugs exceeding 1^ adj\isted gross 

income 6-7, 14 

For taxpayers over 65 years old 6-7, 14 

For taxpayers under 65 years old 6-7 

Multiple support 11, 15 



N 

Net gain and/or net loss from sales of capital 

assets (See a/so Capital assets.) 5, 12-13, 

15-16, 54-55 
Net gain from sales of capital assets in ad- 
justed gross Income. (See Sales of Capital 
assets.) 

Net gain or loss from fiduciaries 12-13 

Net gain and/or loss from sales of property 

other than capital assets 13, 15 

Net income or loss from rents and royalties 13 

Net operating loss carryover 14 

Net operating loss deduction 12, 14, 17 

Net profit or loss from business or profession. . 3, 12, 

21-23 

Net profit or loss from partnerships 12-13, 21-23 

No adjusted gross income: 

Amount 4-5, 17, 20, 22-33, 37-40, 45-50, 

54, 56, 59-62, 64, 66-67 

Returns with 4-5, 8-10, 17, 20, 22-33, 37-40, 

45-54, 56, 59-62 

No taxable income 25 , 29 , 36 

Nonbusiness deductions : 

Casualty losses 15, 66 

Child care 15, 66 

Contributions 5-6, 11, 14, 41, 66 

Interest paid 5, 14, 17, 66 

Medical and/or dental expense... 5-7, 11, 14, 41, 66 

Taxes paid 5, 14, 66 

All other 5, 11, 15, 22, 35, 66 

Nontaxable returns 3-8, 10, 20-33, 35-37, 

42-43, 45-54, 56, 64 

Normal tax 11, 16, 42-44, 55 

Normal tax and surtax 11, 16, 42-44, 55 

Number of returns filed 3-5, 7-9, 17, 20, 22-23, 27, 

31, 45, 51-53, 64-65, 69 





Optional tax 9, 11, 15-16 

Other sources of income 3, 14, 21-22, 25, 29, 33 

Overpayment (refund, or credit on 1957 estimated 

tax) 17, 26, 30, 39 



Joint returns of husbands and wives 6-8, 11-12, 

14-16, 23, 27-30, 42, 45, 47, 49, 51 



L 

Laws, synopsis of 77 

Long-term capital assets 13 

Long-term capital gains and losses 13 

Long-term services, compensation for 14 



P 

Part-year returns 8 

Partially tax-exempt interest 12, 14, 16 

Partnerships: 

Deductions 14, 16 

Dividends received 4, 12 

Exclusions from ordinary income 12 

Interest received 12 , 16 

Profit or loss 12-13, 21-23, 27, 31, 

38, 64, 66, 68 



INDEX 



119 



Payments on 1956 declaration of tax 17, 26, 34- 

Pensions. (See Annuities and pensions.) 

Personal property taxes 

Prizes and awards 

Property other than capital assets, sales of.. 





1^ 




14 


21- 


S-i, 


28, 


32 


1-^ 


►-15 


3, 


12 


15, 


17 




12 


3.- 


13, 


66, 


68 



Real estate taxes 

Receipts, total, from business or profession. .. . 

Refunds 9, 

Reimbursed expenses 

Rents and royalties : Net income and/or loss .... 

21-22, 24, 28, 32, 64, 

Retirement income and credit 16, 25 

Returns, facsimiles of 81-115 

Returns from which data were tabulated 8-9 

Rents and royalties : 

Deductions for 12-13, 15, 17 

Definition of 13 

Repairs 12-13 



Salaries and wages 3-4, 12, 14, 16-17, 21-23, 

27, 31, 37, 58, 64, 66-67 
Sales of capital assets: 

Capital loss carryover from 1951-1955 54-55 

Net gain or net loss 3, 5, 21-22, 54-55 

Sales of property other than capital assets, net 

gain or net loss 21-24, 28, 32 

Sample, description of 9-10 

Self-employment tax 3, 11, 16-17, 56-57, 64 

Separate returns of husbands and wives 6-8, 11, 14, 

42, 45, 47, 49, 51-53 

Short-tenn capital assets 12, 54-55 

Sick pay exclusions: 

Amount 3-4, 12 

Number of 3-4 

Single persons, returns of.. 7-8, 11, 14, 23, 31, 33-34, 

42, 46, 48, 50, 53 
Sole proprietorships : Data published bienni- 
ally. (See Statistics of Income-1955, 
Individual Income Tax Returns . ) 

Source of data and method of estimation 8-9 

Sources of income or loss comprising adjusted 

gross income 3, 11-12, 23-25, 58, 64, 66-67 

Split- income tax rate g, 16 

Standard deduction 9-11, 16, 21, 47, 64 

States and Territories 10, 12, 57-62, 69-70 

Statutory limitation 5 

Surtax 11, 16, 42-44, 55 

Surviving spouse. .7-8, 11, 14-16, 23, 42, 46, 48, 50, 53 
Synopsis of tax laws 77 



34, 


36 




16 


33, 


36 




16 




42 


30, 


34 



16 



16 



T Page 

Tabulated data 20-63 

Tax. (See Alternative, Average, Computation of, 
Credit on 1957, Estimated, Foreign, Method of 
payment. Normal, Optional, Payments on 1956, 
Self-employment, Surtax.) 
Tax base. (See Taxable income.) 
Tax credits : 

Dividends received 3-5, 12, 14, 16-17, 23, 

25, 29, 33, 36 

Foreign tax 14, 16, 26, 

Partially tax-exempt interest 

Retirement Income 16, 25, 29, 

Tax paid at source 

Total 

Tax due at time of filing 17, 26, 

Tax-free covenant bonds (See also tax paid at 

source . ) 12 , 

Tax items : 

Income tax before credits 

Tax liability 10, 16-17 

Tax paid at source 16 

Tax rates 77 

Tax withheld 9, 15-17, 26, 34 

Taxable income: 

Amount of 3, 8, 11, 13, 16-17, 20, 23, 25, 

29, 33, 36, 42-50, 58 

Classes n, 42-43 

Computation of 5, n, 13, I6 

Definition of 16 

Taxable returns 3-8, 10, 20, 22-33, 35-37, 

42-55, 64 
Taxable and nontaxable returns: 

Combined 4-8, 10, 20, 22, 37-41, 

56, 58-62 
10 
22 
12 
35 
8 
15 
21 



14, 



Defined 

Taxes deducted in a prior year 

Taxes on business and business property 

Taxes paid 5, 14, 

Tentative returns 

Transportation expenses not reimbursed 12, 

Trusts, income and/or loss from estates and... 13-14, 
Types of tax (See also Alternative, Average, 
Foreign, Normal, Optional, Self-employment, 
Surtax . ) 



11 



W 

Wages, salaries and 3-4, 12, 14, 16-17, 21-23, 

27, 31, 37, 58, 64, 66-67 
Withheld tax 9 

Wives, returns of (See also Married persons and 

Marital status.) 6-8, 11-12, 14-15, 23, 27-30, 

42, 45. 47, 49, 51 



aU. S. GOVERNMENT PRINTING OFFICE : 1958 O - 489620 



s 



TATISTICS OF INCOME 



Publications in Preparation 

Corporation income Tax Retvms-l 956-57 (Accounting periods ended 
July 1956- June 1957) 

Income statements and balance sheets, classification by industry, net income 
size, total assets size, and accounting period. Special tables on consolidated 
returns, personal holding companies, Western Hemisphere trade corporations. 
Ten-year historical summary. 



Fiduciary income Tax Retums-l 956 



Sources of income, total income, deductions, exemptions, taxable income, and 
tax, classified by tax status and size of total income. Taxable income and tax 
by size of taxable income. Selected sources of income and tax by States. His- 
torical summary. 

Estate and Gift Tax Retums-1956 

ESTATE TAX RETURNS: Gross estate, specific exemption, deductions, taxable 
estate, tax, and tax credits. Classifications by size of gross estate, size of net 
estate, and tax status. Gross estate, taxable estate, tax, and State credit by 
States. Historical summary. 

GIFT TAX RETURNS: Total gifts, exclusions, deductions, taxable gifts, and 
tax reported on taxable returns and nontaxable returns with gifts to third parties 
divided by consent. Classifications by size of taxable gift, size of total gift 
plus tax, tax status, and consent status. 

Recent Publications 

Corporation Income Tax Retums-1956-57 (Preliminary) (Accounting Periods End- 
ed July 1956-June 1957) (35 pp., 25$) 

Corporation Income Tax Retums-1955 (Tax years ended July 1955-June 1956) 
(186 pp., $1.25) 

Individual Income Tax Retums-1955 (117 pp., 70(f) 

Fiduciary Income Tax Retums-1954 (56 pp., 40$) 

Estate Tax Retums-1954 (26 pp., 25(f) 

Partnership Retums-1953 (62 pp., 45(f) 

Individual Income Tax Returns, Estate Tax Returns, Gift Tax Returns-1953 (138 
pp., 75(f) 

Farmers' Cooperative Income Tax Returns-1953 (42 pp., 40<f) 



Statistics of Income publications ore for sale by the Superintendent of Documents, 
U. S. Government Printing Office, Washington 25, D. C. 



-/