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STATISTICS OF INCOME . . . 1957 -a-f 



Individual 

INCOME TAX 



RETURNS 



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U. S. TREASURY DEPARTMENT 



INTERNAL REVENUE SERVICE 

f 






Statistics of Income / 1951 



Individual 

INCOME TAX 
RETURNS 



for 1957 










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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service 



Publication No. 79 (9-59) 



SEP 1 1 "^"^ 



Boston Public Library 
Superintendent of Documents 

DEPOSITORY 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : J959 



Fcr sale by the Superintendent of Docximents, U. S. Government Printing Office, Washington 25, D. C. - Price 75 cents (paper cover) 






LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

V/ashington. D. C. , August 20. 1959. 

Sir: I have the honor to submit this annual report, Statistics of 
Income— 1957 , Individual Income Tax Returns. Data contained therein 
were compiled from the individual income tax returns for the income year 
1957 and include information reported on both Form 1C40 and Form 1040A. 
These statistical data were classified by size of adjusted gross income 
and taxable income, by tax status, by States and Territories, and by 
marital status of taxpayer. There are tabulations relative to excludable 
sick pay, dividend exclusions, standard deductions, capital gains and 
losses, and types of income, tax, and tax credits. 

The report has been prepared in compliance with section 6108, Inter- 
nal Revenue Code of 1954. Over the years, these annual reports have 
supplied information needed for study of income tax laws and have been 
widely used in economic analysis of the income of individuals. 
Respectfully, 



Dana Latham, 
Commissioner of Internal Revenue. 

Honorable Robert B. Anderson, 
Secretary of the Treasury. 

Ill 



CONTENTS 

INDIVIDUAL INCOME TAX RETURNS 

Page 

Number of returns, income, and taxes 3 

Dividends 3 

Excludable sick pay 5 

Capital gains and losses 5 

Marital status of taxpayer 6 

Exemptions 6 

Form lO'+OA, Individual Income Tax Returns 7 

Source of data and method of estimation 8 

Returns from which data were tabulated 8 

Description of sample and limitations of data 8 

Explanation of classifications and terms 10 

Classifications 10 

Sources comprising adjusted gross income 12 

Total itemized deductions 14- 

Exemptions lA 

Measures of individual income 15 

Tax items 15 

Basic tables, 1957: 

1. Number of returns, 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 itemized deduc- 

tions 21 

3. Sources of income and loss and total itemized deductions, by adjusted 

gross income classes 22 

4-. 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 surviving spouse, by adjusted gross income classes 23 

5. Returns with itemized deductions — adjusted gross income, total itemized 

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

6. Patterns of income relating to four selected sources, by adjusted gross 

income classes 36 

7. Returns with taxable income — taxable income, income tax, and tax cred- 

its, by taxable income classes for applicable tax rates 37 

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

tax, average tax, and effective tax rate, by adjusted gross income 
classes and types of income tax 38 

9. 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 39 

10. Nxjmber of returns by number of exemptions other than age or blindness, 

by marital status of taxpayer, and by adjusted gross income classes... 45 

11. Capital gains and losses, short- and long-term, and' capital loss carry- 

over, by adjusted gross income classes U9 

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

ment tax, by adjusted gross income classes 51 

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

ment tax, by States and Territories . . .■ 52 

14-. Selected sources of income, adjusted gross income, taxable income, and 

income tax , by States and Territories 53 

15. Adjusted gross income and income tax, by adjusted gross income classes 

ana by States and Territories 54 



VI 



CONTENTS 



Historical tables, IQ'VS-S?: Page 

16. Number of returns by major characteristics, adjusted gross income and 

deficit, taxable income, and tax 60 

17. Returns with income tax — number, adjusted gross income, and average, tax 

by adjusted gross income classes 61 

18 . Sources of income by type 62 

19. Itemized deductions on returns with adjusted gross income, by type 62 

20. Selected sources of income by adjusted gross income classes 63 

21. Number of returns, adjusted gross income, and income tax, by States and 

Territories 66 

SYNOPSIS OF TAX LAWS 

A. Requirement for filing individual income tax returns, exemption allowances, 

and maximum tax rates, IQ^+S-S? 71 

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

tax rates, 1951-57 71 

FACSIMILES OF INDIVIDUAL INCOME TAX RETURNS 

Form lOAO, Individual Income Tax Returns 75 

Schedule C 95 

Schedule D 99 

Schedule F 101 

Form 10'40A, Individual Income Tax Returns 107 



INDEX 



Alphabetical index. 



Ill 



Individual 

Income Tax 

Returns 



INDIVIDUAL INCOME TAX RETURNS ^OR 1957 



Financial statistics in this report were prepared 
from a sample of all individual income tax returns 
filed by taxpayers for their 1957 income tax year. 
These returns were filed under provisions relating 
to the tax on individual income contained in the 
Internal Revenue Code of 1954 which remained sub- 
stantially the same as for the previous year. 

The tabulations reveal a continuation of the upward 
trend for most items and a record high for number 
of returns filed, amounts of adjusted gross income, 
taxable income, and taxes. 

NUMBER OF RETURNS, INCOME, AND TAXES 

The 59.8 million individual returns filedforl957 
showed an increase of 628 thousand over the number 
of returns filed for 1956. Taxable returns increased 
by 607 thousand and nontaxable returns by 21 thou- 
sand. More than 14- million returns were filed on 
the employee's simplified return. Form lO'+OA, the 
largest number filed on this form since 1951. 

Adjusted gross income for 1957 reached an all-time 
high of $280 billion, an increase of $12.6 billion 
over adjusted gross income for 1956. Net salaries 
and wages of $228 billion were $12.5 billion higher 
than the previous year and accounted for most of the 
increase in adjusted gross income. Current year 
receipts from dividends and interest amounted to 
more than $12 billion, up nearly $1 billion from 
similar receipts for 1956. Sole proprietorship profit 
of $20.3 billion showed a decline of $945 mil- 
lion from the profit of 1956, while partnership 
profit showed an increase of $507 million for 1957. 
Profit from sales of capital assets had the greatest 
decline with a decrease of $1.1 billion in 1957 net 
gain. There was a slight decline in rent and roy- 
alty income for the current year. 

Text table A shows the net changes between signify 
icant items for the income years 1957 and 1956. 

Table A,-Nl)MBER OF RETURNS. INCOME. ANO TAXES: 1957 \ND IMe 



Number of returns, total 

Taxable 

Nontaxable 

Adjusted gross income... 
Sources of income: 

Salaries and wages 

Dividends 

Interest -. 

Business or profession. 

Partnership 

Sale of capital assets. 

Rents and royalties.... 

Other 

Taxable income 

Income tax after credits. 
Self -employment tax 



1^?7 


195t. 


Change, 1957 
from 1956 


11) 


(2) 


(3) 


59,825,121 


59,197,004 


■l«28,117 


A6, 865, 315 


46,258,646 


-1606,669 


12,959,806 


12,938,358 


+21,448 


(Hillion dollaii) 


280,321 


267,724 


+12,596 


223,077 


215,618 


+12,459 


9,124 


3,606 


+518 


3,319 


2,872 


+447 


20,339 


21,235 


-945 


9,359 


8,852 


+507 


3,i86 


4,553 


-1,067 


3,259 


3,344 


-85 


3,358 


2,595 


+763 


149,363 


141,532 


+7,831 


34,394 


32,732 


+1,562 


581 


533 


+48 



The current year taxable income of $149.4 billion 
was $7.8 billion higher than that for 1956, an in- 
crease of 5.5 percent. The increased tax base 
resulted in an income tax after credits of $34.4 bil- 
lion for 1957. This is $1.7 billion, or 5.1 percent, 
more income tax than was reported the previous year. 

In addition to the income tax liability, there 
was a self-employment tax of $581 million reported 
on nearly 7 million returns showing self-employment 
income for 1957. Among these 7 million returns, 
there were 2.3 million which had no income tax lia- 
bility. Self-emplojnnent tax was reported on 358 
thousand fewer returns than for 1956. Nevertheless, 
the self- employment tajc for the current year is the 
largest ever reported, primarily because of an in- 
crease in the self-employment tax rate . 

Tax credits totaling $422.4 million were claimed 
against the income tax before credits. The largest 
single credit was that for dividends received which 
amounted to $299.8 million, with retirement income 
credit of $99.2 million the second largest. Total 
tax credits for 1957 were $20 million, or 5 percent, 
above total credits for 1956. 

Nonbusiness deductions allowable against adjusted 
gross income were itemized on one out of every three 
returns filed for 1957. The percentage of returns 
representedby these itemized returns increased from 
31.2 percent for 1956 to 33.7 percent for 1957. 
This is the largest percentage of returns ever to 
show use of itemized deductions. The increase in 
the number of these returns was 1.7 million over 
that for last year. The amount of each separate 
deduction was not tabulated this year, but the total 
deductions amounted to $25.7 billion, which is 18.5 
percent of the adjusted gross income reported on 
itemized returns . 

The number of personal exemptions reached an all- 
time high of 168 million and the amount of exemption 
deducted from income in computing taxable income 
exceeded the $100 billion mark for the first time. 

DIVIDENDS 

Total receipts from foreign and domestic corporate 
dividends were reported as $9.4 billion for the in- 
come year 1957 on returns. Form 1040. This is more 
than half a billion increase over dividend receipts 
for the 1956 tax year. Of the total receipts, $9.1 
billion dividends were included in adjusted grpss 
income for 1957. Over $0.3 billion receipts were 
eliminated ■ under the provision that the first $50 
of domestic dividends qualifying for the exclusion 
are excluded from gross income. No data were avail- 
able regarding dividends received by taxpayers 
filing Form 1040A on which dividends not exceeding 
$100 after exclusion were included in other income. 



INDIVIDUAL INCX)ME TAX RETURNS FOR 1957 

Table B. — DIVIDENDS ELIGIBLE AND INELIGIBLE FOR EXCLUSION AND DIVIDENDS ELIGIBLE FOR TAX CREDIT, BY ADJUSTED GROSS INCOME CUSSES 





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 


Nuaiber of 
returns 


Amount 

(Thousand 
dollsts) 


Total 


Not eligible for 
exclusions 


Eligible for 
exclusions 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 






Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


(Thousand 
dollars) 




(1) 


(2) 


(3) 


(*) 


(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 

$2,500 under $3,000 

$3,000 under $3,500 

$3,500 'inder $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 $3.000 

$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 


20.361 
45,502 
81,789 
84,976 

105,920 
121.304 
133.401 
149.274 
156.223 

315.091 
307,640 
276,091 
219,637 
192.394 

599.937 
264,626 
147,981 
257,734 
79 , 507 

13,016 

3,763 

3,818 

562 

213 


7.626 
23,688 
46,035 
56,624 

72,571 

88.387 

93,170 

113,288 

103,686 

239.696 
241.720 
259,611 
204,051 
207.463 

902,912 

685.115 

554.604 

1.613.088 

1.333.596 

540.702 
270,524 
510,009 
188,745 
270,097 


■25,526 
52,055 
94,592 
99,467 
128,729 
147,225 
166,493 
185,991 
200,408 

427,^69 
409,311 
366,148 
X2,389 
260,787 

739,398 
298,451 
160,649 
272.020 
81.099 

13.114 

3.779 

3,834 

564 

213 


8.765 
26.031 
50,291 
61,641 

78,641 
95,450 
101,599 
122,976 
114,382 

262^699 
264,643 
281,510 
222,067 
223,962 

953,610 

706,931 

566,789 

1,634,491 

1,340,327 

541 ,'803 
270,846 
510,335 
138,792 
270,113 


J 3,800 

7,598 
7,617 

14,495 
11,737 
13,838 
14,153 
15,548 

35.641 
29.385 
23,145 
25,226 
15,982 

53,751 
26.600 
18.017 
40.029 
17.338 

3.543 

1,354 

1,539 

247 

105 


562 
1.434 
2.020 

1,762 
1,106 
1.455 
1,463 
1,434 

3,987 
3,438 
5,039 
2,943 
1.865 

13.381 
9.713 
10.361 
30.033 
28.709 

11.488 
5.629 

12.198 
3.321 

4.430 


1 25.180 

1 50,672 

90,101 

96.365 

' ia,133 

141,017 
158,176 
180,809 
194,511 

" 4lV,'928 
394,090 
355,454 
296,180 
253,853 

^726,593 

294,756 

159,135 

269.699 

30.760 

13', 097 

3,770 

3.826 

562 

213 


'V > i 

8,752 
'25,482 
48,857 
59,621 

'76', 879 
94.344 
100,144 
121,513 
112,948 

1253,^712 
261,155 
?76,471 
219,124 
222,097 

"^ 940^2^9 
697,213 
555,928 

1,604,458 
1,311,618 

V ,V,i_ 

'5X.315 
265.217 
498.137 
135,471 
265.683 


24.836 
49,640 
39,757 
95.329 

119,403 
136,830 
155,725 
178,362 
191,064 

406.103 
391,329 
352,698 
294,460 
253,509 

724.379 
294,097 
158.838 
269.493 
30.733 

13.097 

3,768 

3,825 

562 

213 


1,139 
2,343 
4,256 
5,017 

6,070 
7.063 
8.429 
9,638 
10,696 

23,003 
22,923 
21,899 
18,016 
16,499 

50.698 
21.816 
12,185 
21,403 
6,731 

1.101 

322 

326 

47 

16 


20.016 
44.120 
76,953 
31,528 

97,286 
115,096 
124,050 
142,365 
148,949 

296,075 
289.317 
262,644 
207.191 
184,422 

581,926 
259,118 

145,958 
254,544 
79,081 

12,989 

3,750 

3,808 

559 

213 


7,613 
23,139 
44,601 
54.604 

70.809 

37.281 

91.715 

111,325 

102,252 

235,709 
238,232 
254,572 
201,108 
205,598 

389,531 

675,397 

543.743 

1.583.055 

1,304,887 

529,214 
264,895 
497,311 
185,424 
265,667 


14,127 
33,092 
58,994 
62,881 

78,662 

90,263 

94,625 

115,744 

120,243 

229,861 
232,784 
212,553 
173,325 
154,364 

499,001 
237.271 
137,200 
244.431 
77.907 

12 . 585 

3,736 

3,791 

555 

207 


60 

392 

941 

1,296 

1.787 
2,303 
2,466 
3,254 
3,186 

7.501 

i,m 

8.632 
6,915 

7.106 

31,824 
24,513 
20,107 
59.657 
48.490 

19,235 
9,373 

16,685 
5,811 
8,072 


Total taxable returns 


3.580.760 


8,627,008 


4,440,111 


8,898,694 


380,688 


158.326 


4.320.930 


8.740.363 


4.288.100 


271.686 


3.431.953 


8.468.682 


2,888,207 


297,383 


Nontaxable returns: 

No adjusted gross income... 

Under $600 


24.990 

47.684 
68.022 
121.030 
99,721 
76,654 

58,290 
31,802 
18,614 
14,627 
8,277 
18,028 


33,550 

13,190 
38.660 
52 . 530 
57.381 
55.385 

53.591 
39,452 
22,546 
20.210 
11.477 
98.777 


29.224 

56.318 

84,237 

138.303 

119,092 

89,087 

64,509 
36,361 
21,029 
16,357 
8,622 
20,553 


35,312 

15,718 
42,516 
59,175 
63,362 
60.300 

57.644 
41.807 
23,946 
21,355 
12,122 
100,131 


4,124 

4,832 
7,626 
14,826 
13,827 
6,979 

5,521 
4,494 

8.815 


769 

406 
1.132 
1.905 
3,204 
2,431 

900 
2.170 

6.072 


27.417 

53,213 

79,717 
127,951 
110,433 

84,250 

62,092 

33,942 

I 19,994 

1 15,669 

7,931 

1 19.642 


34.543 

15.312 
41 . 384 
57.270 
60.158 
57,819 

56,744 
39,637 
23,326 
19,914 
12,048 
96,194 


27.382 

49,416 

76,619 

123.476 

107.336 

82.529 

61,747 
33,942 
19,994 
14,631 
7,931 
19,642 


1.762 

2.523 
3,856 
6,645 
5,981 
4,915 

4,053 
2,355 

1,400 

1.145 

6A5 

1.354 


22,801 

44.231 
62,469 
109.939 
90.718 
71.474 

55,178 
29,039 
17,234 
13,939 
7.241 
17.117 


32,781 

12,734 
37.523 
50.625 
54.177 
52,904 

52.691 
37,282 
21.926 
18.769 
11.403 
94.840 


(M 
6,885 

20,310 
23,444 

16,218 
11.020 
4.816 
5.919 
4.135 
7.005 


(M 


$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 


35 

330 
481 

404 
343 
157 
158 
211 
257 






Total nontaxable returns. 


587,739 


496.749 


633,692 


533,388 


71,044 


19.039 


642.251 


514,349 


624,645 


36.639 


541.430 


477,710 


101.128 


2,384 


Grand total 


4,168,499 


9.123.757 


5.123.803 


9,432,082 


451,732 


177.365 


4.963.181 


9,254,717 


4,912.745 


308.325 


3.973.388 


8,946.392 


2.989.335 


299,767 


Returns under $5.000 

Returns $5,000 or more 


1,468.461 
2,700.038 


1,003,047 
8,120.710 


1.763.625 
3.360.178 


1,093,033 
8,339,049 


156,537 
295.195 


26.338 
151.027 


1.680.573 
3.282,608 


1,066,695 
3.188.022 


1.645.999 
3.2b6.746 


89.986 
218.339 


1.374.676 
2,593,712 


976,709 
7,969,683 


762.759 
2,226,576 


17,812 
231,955 



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

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



Data in text table B present information reported 
by the taxpayer in his schedule for income from div- 
idends. This table shows amounts of dividends in 
adjusted gross income, total dividend receipts, 
dividends eligible and ineligible for exclusion, 
exclusions, dividends eligible and ineligible for 
tax credit, and the tax credit, together with the 
number of returns that had these items . 

Dividends not eligible for exclusion were those 
received from life insurance companies, China Trade 
Act corporations, tax-exempt organizations, exempt 
farmers' cooperatives, foreign corporations, certain 
corporations doing business in possessions of the 
United States, and regulated investment companies 
unless specifically designated by the company to be 
taken into account for exclusion and credit. 

Dividends eligible for the exclusion were those 
from taxable qualifying domestic corporations, such 
as the regular industrial, mercantile, and commercial 
corporations, whether received directly or through 
shares of fiduciary income or untaxed partnership 
profit. The exclusion applied to dividends on non- 
withdrawal capital stock of building and loan asso- 
ciations or similar organizations, and the true 



dividends from regulated investment companies. Also 
eligible for the dividend exclusion were the entire 
distributions of entrepreneurial and partnership 
enterprises that elected to be taxed as a corporation. 
The so-called dividends from mutual and cooperative 
banks and savings and loan or building and loan 
Eiflsociations were considered as Interest for income 
tax purposes. 

Exclusion of the first $50 of qualifying dividend 
receipts was allowed in determining the amount of 
dividends to be included in gross income. If hus- 
band and wife filed jointly, each was entitled to 
apply the exclusion against his respective qualifying 
dividends. When the taxpayer received less than 
$50 of qualifying dividends, the exclusion equaled 
the amount received . 

Dividends eligible for tax credit were the qual- 
ifying dividends in adjusted gross income, that is, 
dividends eligible for exclusion less the applicable 
dividend exclusion. 

More than 5 million returns showed receipts from 
dividends and <+ million of these had dividends in 
adjusted gross income. Thus, approximately 1 mil- 
lion returns hari d:!"-idend receipts of $50 or less 



INDIVIDUAL INCX)ME TAX RETUKNS FOR 1957 



which were eliminated from gross income by the ex- 
clusion and, therefore, had no dividends in adjusted 
gross income. 

Of the $9.4. billion total dividend receipts, $308 
million of qualifying domestic dividends were removed 
from income as exclusions on 4-. 9 million returns, 
leaving $9.1 billion dividends in ad justed gross in- 
come. Dividends eligible for the tax credit totaled 
$8.9 billion and were reported on nearly U million 
returns. A tax credit for dividends received of 
nearly $300 million was claimed on 3 million of these 
returns showing dividends eligible for such a credit. 



frequency of occurrence as the year before. These 
"I .U million returns represented 3.7 percent of the 
1040 returns with salary and wages. The excludable 
sick pay amounted to %51U million, an increase of 
$30 million over the 1956 deduction. The excluda- 
ble sick pay and the net salaries and wages in 
adjusted gross income, together with frequencies, 
are tabulated by adjusted gross income classes in 
table C. 



CAPITAL GAINS AND LOSSES 



Table C— EXCLUDABLE SICK PAY AND NET SALARIES 4ND WAGES. 
BY ADJUSTED QROSS INCOME CLASSES 





Excludable sick pay 


Salaries and wages (net) 


Adjusted gross income classes 


Number of 
returns 


Amount 
dollar*) 


Number of 
returns 


Amount 
dolUr3) 




(1) 


(2) 


(3) 


(4) 


Taxable returns: 


3,096 
12,042 
17,890 
35,492 

52,314 
63,687 
94,370 
98,876 
120,398 

221,443 

174,355 

139,480 

93,085 

67,300 

109,454 
19,614 

8,390 
10,513 

3,013 

472 
157 
151 


1,452 

3,802 

8,562 

14,943 

24,042 
22,454 
34,446 
37,313 
43,236 

73,042 

60,990 

47,372 

30,792 

24,447 

42,884 

11,098 

5,643 

7,848 

2,613 

429 
119 
127 

21 
8 


1,244,419 
2,088,107 
2,006,521 
2,488,339 

2,641,422 
2,957,016 
3,178,499 
3,480,323 
3,495,769 

6,080,971 
4,421,189 
3,009,987 
1,953,860 
1,216,049 

1,870,962 

379,994 

160,583 

229,660 

59,185 

9,030 

2,560 

2,464 

412 

142 




4l 000 under 4l 500 


2 570 808 






$2 000 under $2 500 


5 463 017 




7,079,211 
9 324 701 




$3 500 under $4 000 


11,576,390 




14 383 916 










$6 000 under $7 000 


27 667 237 






$8 000 under $9 000 


15 780 251 






4l0 000 under 415 000 


19 529 830 






$20,000 under $25 000 


2,528,773 


425 000 under 450 000 . , 


4 991 789 










$150 000 under $200 000 


154 732 






$500,000 under $1,000,000 


32,110 






Total taxable returns 


1,346,118 


497,683 


42,977,513 


a4, 187,200 


Nontaxable returns: 


7,913 
4,818 
9,298 
8,612 
9,642 

7,231 
7,230 
7,230 

( 10,091 


10,116 

10,086 

7,647 

8,803 

14,462 

6,124 
2,564 
4,646 

6,021 


91,78o 

3,258,243 
1,110,157 
1,234,185 
1,003,043 
734,185 

688,470 
521,416 
393,485 
219,105 
136,777 
"173,596 




Under 4600 . 


1 083 262 


$600 under $1,000 


831,008 


4l 000 under 4l 500 . 


1 403 835 


$1,500 under $2 000 


1,628 925 


42 000 under 42 500 . 


1 624 380 


$2 500 under $3 000 


1,731,454 


43 000 uTider 43 500 


1 576 863 


$3,500 under $4 000 


1,398,217 












968 106 






Total nontaxable returns... 


75,511 


76,400 


9,619,443 


13,339,709 




1,421,629 


574,088 


52,596,961 


223 076 909 








570,629 
851,000 


264,952 

309,136 


33,026,267 
19,570,694 


83 838 709 











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

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



EXCLUDABLE SICK PAY 

Under certain conditions, compensation received 
under wage continuation plans for the period of 
absence because of illness or personal injury could 
be excluded from gross income on Form 104-0. The 
deduction was limited to a weekly rate of $100 under 
plans which were financed by the employer. Text 
table C reveals that this deduction occurred on l.<+ 
million returns for 1957, approximately the same 



There were sizable changes in the capital gains 
and losses reported by individuals on returns for 
the income years 1957 and 1956. Although 2.9 mil- 
lion returns for 1957 showed a capital gain in 
adjusted gross income, this is 212 thousand less 
than the year before, and $<+.l billion of capital 
gain is 17.3 percent under the 1956 capital gain. 
A deduction for capital loss was taken on another 
million returns for 1957, but this is 255 thousand 
more returns than showed a capital loss deduction 
for the 1956 income year. The amount of capital 
loss deducted for 1957 was $64-3 million which is 
$204 million, or 46 percent, greater them the 1956 
capital loss deduction. 

Considering the entire loss from sales of property 
treated as capital assets, that is, loss before the 
statutory limitation on the deduction, there was a 
net loss of $2 billion which is 58 percent larger 
than the capital loss deducted for 1956. Only 32 
percent of the 1957 loss before limitation was usable 
in computing the adjusted gross income for the cur- 
rent year. This is 2 percent lower than the usable 
losses last year. 

Data for capital gains and losses for the two years 
are shown in text table D below. 



Table D. 


-CAPITAL GAINS AND LOSSES; 1957 AND 1956 
[Taxable and nontaxable returns] 






Capital gains 


Capital losses 


Year 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount (Thousand dollars) 




Before 
limttation 


After 

limitation 




(1) 


(2) 


(3) 


(4) 


(5) 




2,936,564 
3,148,460 


4,128,228 
4,991,131 


1,033,208 
783.596 


2,036,866 
1,287,123 












Change 


-211,896 


-862,903 


+254,612 


+749,743 


+20A,230 



A study of the returns with a capital loss deducted 
incomputing adjusted gross income for 1957 discloses 
interesting information on the amount of capital 
loss to be carried over into future years. Text 
table E shows data for returns with a deduction for 
capital lossintwo separate categories: (l)retums 
on which the capital loss was within the statutory 
limitation and, therefore, entirely deductible in 
computing adjusted gross income, and (2) returns on 
which the capital loss was such that the statutory 
limitation was effective and prevented the entire 
loss from being used in the current year. The un- 
used capital loss resulting from the limitation 



6 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



provides a measure of the potential capital loss 
carryover which may be used as a short-term loss in 
future years, as explained below. 

In the first category, there were 652,277 returns 
which had $256.8 million of capital loss before 
limitation. All of these capital losses were allowed 
in computing adjusted gross income because each tax- 
payer's net loss was small enough to be within the 
statutory limitation and could be deducted in its 
entirety even though some had a capital loss carry- 
over from prior years . 

In the second category of returns, there were 
385,931 returns on each of which the capital loss 
before limitation was so large that only a part of 
the loss was deductible on account of the limitation. 
Under the statutory limitation, a capital loss is 
allowed only to the extent of the smaller of (a) 
$1,000 or (b) taxable income (adjusted gross income 
if tax table was used) computed without regard to 
capital gains and losses and personal exemption. 
The entire capital loss before limitation on these 
returns amounted to $1.8 billion, but the deductible 
loss was limited to $385.9 million, which is about 
22 percent of the entire loss . 

Among the returns with capital loss partially 
deducted in the second category, there were 281,101 
returns which had no capital loss carryover from 
1952-56, so all these transactions occurred in the 
current year. The loss before limitation on these 
returns was $952.5 million with a deductible loss 
of $281 million. The disallowed loss of $671. ^4 mil- 
lion incurred during 1957 is a net capital loss 
carryover into future years . 



Table E.— LOSSES FROM SALES OF CAPITAL ASSETS, 1957 
[Taxable and nontaxable returns] 





Number of 
returns 


Net loss (Thousand dollars) 


Returns with — 


Before 
Umltation 


After 
limitation 




(1) 


(2) 


(3) 


Capital loss completely deducted: 


595,674 
56,603 


224,652 
32,169 


224,652 
32,169 


With carryover from 1952-56 




652,277 


256,821 


256,821 




Capital loss partially deducted: 


281,101 
104,830 


952 ,474 
827,571 


281,045 


With carryover from 1952-56 


104,829 


Total 


385,931 


1,780,045 


385,874 








1,038,208 


2,036,866 


642,695 







The remaining 104-, 830 returns with capital loss 
partially deducted had a capital loss carryover from 
the years 1952-56. These returns showed a loss be- 
fore limitation of $827.6 million and a deductible 
loss of $104.8 million. The disallowed loss of 
$722.7 million is a potential capital loss carry- 
over into 1958, potential for the reason that if any 
portion of a carryover loss from 1952 was not elim- 
inated by capital gains and the $1,000 deduction 
from gross income in the current year, the residue 
cannot be carried into 1958 since the five-year 
carryover period has expired. It was not possible 
to obtain the amount of the residue from the return 
schedule . 



Thus the potential carryover into 1958 consists 
of the unused loss of $671.4- million incurred during 
1957 and the potential carryover of $722.7 million 
on returns with prior year carryover, making a total 
of $1.4 billion. This is over half a billion more 
than was available for carryover into the 1957 tax 
year. 

MARITAL STATUS OF TAXPAYER 

Joint returns of husband and wife predominate 
among the individual returns for 1957, forming 62 
percent of all returns . More than 2 million other 
married persons filed returns independently from 
their spouse. These returns comprised slightly more 
than 3 percent of all returns filed. 

Single persons who did not claim head of household 
or surviving spouse status, filed 19.8 million re- 
turns, or 33 percent of the total returns. Over 1 
million returns of unmarried individuals indicated 
status as head of household and another 100 thou- 
sand unmarried taxpayers claimed status as surviving 
widow or widower. These two groups formed only 2 
percent of the returns. 

In text table F, the number of returns, adjusted 
gross income, and taxable income are shown for these 
five marital groups. 

Table F.— NUMBER OF RETURNS, ADJUSTED OROSS INCOME, \ND T4X\BLE INCOME. BY 
M4R1T^L STATUS OF TAXP4YER 

[Taxable and nontaxable returns] 





All returns 


Adjusted 
gross income 
less deficit 

(Thousand 
dollars) 




Marital status 


Number 


Percent 
of 
total 


income 

(Thousand 
dollars) 




(1) 


(2) 


(3) 


(4) 


Joint returns of husbands and wives.. 
Separate returns of husbands and vd,ves 
Returns of heads of household 


36,826,971 
2,027,165 

1,068,881 
119,740 

19,782,364 


61.6 
3.4 

1.8 
.2 

33.1 


219,236,127 

6,417,180 

5,276,992 

425,435 

48,964,832 


113,724,290 

3,633,402 

3,124,556 

209,148 


Returns of single persons not head of 
household or surviving spouse 


28,671,681 


Total 


59,825,121 


100.0 


280,320,566 


149,363,077 



EXEMPTIONS 

There were 168 million personal exemptions claimed 
on the 1957 individual returns. This is 3.5 million 
more exemptions than were reported for 1956. Ex- 
emptions were counted from both Forms 1040 and 1040A 
and included the per capita exemption for the tax- 
payer and, on joint returns his spouse, and for the 
dependents, as well as the special exemption for 

Table 0.— NUMBER OF EXEMPTION^i BY M4R1T4L STATUS OF TWP^YER 

\ND TYPE OF EXEMPTION 

(Taxable and nontaxable returns] 





Total 
number of 
exemptions 


Number of exemptions for — 


Marital status 


Taxpayers 


Age and 
blindness 


Dependents 




(1) 


(2) 


(3) 


(4) 


Joint returns of husbands and vivea... 
Separate returns of husband.'^ and wives 


135,299,153 

3,468,914 

2,331,632 

274,607 

26,612,343 


73,653,942 

2,027,165 

1,068,881 

119,740 

19,782,364 


4,447,198 
73,397 
51,423 
28,863 

1,896,677 


57,198,013 
1,368,352 
1,211,328 




126,004 


Returns of single persons not head of 
household or surviving spouse 


4,933,302 




167,986,649 


96,652,092 


6,497,558 


64,836,999 







INDIVIDUAL INCOME TAX RETURNS FOR 1957 

Table H.— RETURNS, FORM 104a\— INCOME, EXEMPTIONS. TAXABLE INCOME, AND TAX BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 
returns 



Salaries 
and wages 

(Thousand 
dollar*)- 



Other income 



Number of 
returns 



(Thouaand 
doll an) 



Adjusted 
gross 
Income 

(Thousand 
doUarmJ 



( Thouaand 
dollara) 



Taxable 
i ncome 



(Thousand 
dollars) 



1 ncome 
tax 



( Thousand 
dollars^ 



Taxable returns: 

$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. 



Total taxable returns. 



Nontaxable returns: 

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. 



Total nontaxable returns. 



(1) 



U) 



(3) 



M 



(5) 



(6) 



(7) 



797,896 
1,309,250 
1,056,660 
1,168,808 

1,116,335 
1,117,878 
1,064,890 
1, 047,400 
847,283 



665,892 
1,631,173 
1,839,875 
2,630,148 

3,073,063 
3,630,469 
3,982,565 
4,448,711 
4,015,553 



12,861 
14,919 
13,375 
15,433 

26,236 
33,439 
33,439 
34,982 
29,323 



704 
892 
657 
643 

1,433 
1,602 
1,588 
1,563 
1,600 



666,596 
1,632,065 
1,840,532 
2,630,791 

3,074,496 
3,632,071 
3,984,153 
4,450,274 
4,017,153 



478,738 

841,418 

765,796 

1,102,239 

1,182,492 
1,340,219 
1,457,512 
1,661,847 
1,468,624 



121,596 

627,945 

890,931 

1,265,773 

1,585,127 
1,929,450 
2,129,013 
2,344,379 

2,147,209 



9,526,400 



25,917,449 



214,007 



10,682 



25,928,131 



10,298,885 



13,041,423 



2,202,317 
556,624 
518,041 
404,350 
289,630 

257,734 
188,285 
143,529 
67,392 
41,670 



698,067 
410,560 
629,152 
713,577 
655,476 

697,393 
604,676 
539,399 
285,821 
195,310 



21,606 
11,832 
11,832 

7,717 

CM 

9,774 



1,175 
640 
770 
625 

703 

431 



699,242 
411,200 
629,922 
714,202 
655,708 

698,096 
604,942 
539,480 
285,398 
195,317 



1,545,481 
666,714 
908,398 
909,016 
824,750 

819,194 
683,382 
583,634 
304,034 
199,088 



4,661,572 



5,434,007 



Grand total 14,195 ,972 



31,346,880 



286,543 



(8) 



24,346 
125,468 
178,052 
253,047 

316,960 
389,244 
432 ,778 
478,039 
438,138 



2,636,132 



2,636,132 



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

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



age 65 or over and for blindness of the taxpayer. 
Text table G shows for each marital status classi- 
fication the total number of exemptions, per capita 
exemption of taxpayers, additional exemptions for 
age and blindness, and exemptions for dependents. 

The 96.7 million personal exemptions for taxpayers 
also include those for wives where a joint return 
was filed. These taxpayer exemptions comprised 
57-5 percent of all exemptions claimed. There was 
an increase of 1.2 million taxpayer exemptions over 
last year, resulting mostly from the half million 
increase in joint returns filed for 1957. 

Age and blind exemptions for taxpayers totaled 
6.5 million, the majority of which occurred on joint 
returns of husbands and wives . 

There were 64-. 8 million exemptions for dependents, 
again the majority, 57.2 million, claimed on joint 
returns . Separate returns of husbands and wives 
showed 1.4- million dependents. Among unmarried tax- 
payers, heads of household had 1.2 million depend- 
ents, surviving spouse only 126 thousand, and other 
single individuals claimed 4.9 million. 



was a prerequisite for filing the simple card-form 
return 1040A. Joint returns were permitted if the 
combined income did not exceed the total income 
limitation of $5,000, and their other income did 
not exceed the $100 limit. Heads of household and 
surviving spouse were not allowed to use Form 1040A. 

Of the 14.2 million returns filed on Form 1040A, 
9.5 million were taxiable returns with income tax 
of $2.6 billion. The 4.7 million nontaxable re- 
turns were filed to claim refund of tax withheld 
from wages or to meet the income requirement for 
filing even though the personal exemption exceeded 
the income. Almost half of these nontaxable returns, 
2.2 million, had adjusted gross income under ^'fi'OO. 

Text table I shows that 37 percent of the returns 
with adjusted gross income under $5,000 were filed 
on Form 1040A. All Form 1040A returns showed sal- 
aries and wages, whereas 5.4 million 1040 returns 
with adjusted gross income under $5,000 showed no 
salaries and wages. Thus the 1040A returns, each 
with salary and wage income, comprise 43 percent of 
the 33 million returns showing salaries and wages 
among the returns with adjusted gross income under 
$5,000. 



FORM 1040 A, INDIVIDUAL INCOME TAX RETURNS 

Form 1040A was used by certain employees who had 
less than $5,000 total income for 1957. Although 
data for these returns are included in the statis- 
tics throughout this report, the data reported on 
them, together with the computed taxable income, 
are presented in text table H. On all these returns, 
the income tax liability was determined from the 
tax table which allows for exemptions and the stand- 
ard deduction approximating 10 percent of the income. 
Every return had salary and wages supported by a With- 
holding Statement, Form W-2, since this statement 



Tsble I.— RELATION OF DATA ON FORM 104(W RETURNS TO TIHT ON ALL RETURNS 
UNDER S5,00(l ADJUSTED GROSS INrOME 



Number of returns 

Taxable 

Nontaxable 

Salaries and wages: 

Nujiber of returns 

Ajnount thousand dollars. . 

Adjusted gross income do 

Exemptions do 

Taxable income do 

Income tax after credits do 



All retiorns 
under $5,000 

adjusted 
gross income 



(1) 



38,436,506 
25,630,760 
12,755,746 

33,026,276 
83,388,709 

96,095,209 
56,023,464 
35,737,432 
7,130,347 



Returns, 
Form 
1040A 



(2) 



14,195,972 
9,526,400 
4,669,572 

14,195,972 
31,346,880 

31,362,138 
17,742,626 
13,041,428 
2,636,132 



Percent 
contributed 
by 1040A's 



(3) 



36.9 
37.1 
36.6 

43.0 
37.4 

32.6 
31.7 
36.5 
37.0 



8 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



Of the $83.9 billion salaries and wages reported 
for the entire group under $5,000 adjusted gross 
income, $31.3 billion, or 37.4 percent of the sal- 
aries, were on 104-OA returns. The average salary 
and wage on the 1040A returns was about $580 less 
than the average salary on 104.0 returns . 

Adjusted gross income of $31.4- billion reported 
on the 1040A returns comprised approximately one- 
third of the total adjusted gross income for the 
category of returns under $5,000 income. 

Personal exemption of $17.7 billion on the 1040A 
returns is 31.7 percent of the total exemptions 
claimed on the imder $5,000 adjusted gross income 
group. This is the lowest percentage of any item 
contributed by the 1040A returns. Probably the 
1040A returns include a larger proportion of returns 
with one exemption than do the 1040 returns in this 
group. The average number of exemptions claimed on 
1040A returns is two, while on the 1040 returns, the 
average is two and one-half . 

Taxable income for all returns with adjusted gross 
income under $5,000 was $35.7 billion of which $13 
billion, or 36.5 percent, represents the tax base 
for 1040A returns. Income tax liability on the lat- 
ter returns was $2.6 billion, which is 37 percent 
of the $7.1 billion total income tax after credits 
for all returns with adjusted gross income under 
$5,000. 



SOURCE OF DATA AND METHOD OF ESTIMATION 

Returns From Which Data Were Tabulated 

The data in this report were compiled from a 
sample of all individual income tax returns, Forms 
1040 and 1040A, filed in the district offices of 
the Internal Revenue Service. The sample was se- 
lected to represent all 1957 returns regardless of 
when filed. This was accomplished by taking a sam- 
ple of the 1957 returns filed during the calendar 
year 1958 and by estimating for 1957 returns filed 
in other years. Of the total number of returns 
filed for 1957, there are only 42,045 which covered 
noncalendar year accounting periods. All individual 
income tax returns were required to be filed within 
three and one-half months after the close of the 
taxpayer's accounting period. 

The vast majority of these returns, about 96 per- 
cent, were subject to mathematical verification, 
but not to a complete audit, before they were made 
available for statistical purposes. Changes in the 
information, reported by the taxpayer on his return 
which resulted from this mathematical verification 
are reflected in the data in this report. Tentative 
returns were omitted from the tabulations and an 
amended return was used only when the original re- 
turn was eliminated. 

An individual income tax return was required of 
every citizen or resident alien under 65 years of 
age (including minors) who had $600 ormore of gross 
income, every citizen or resident 65 years or over 
who had $1,200 or more of gross income, and of every 
person regardless of age who had self -employment 



income of $400 or more for his tax year. Citizens 
of Puerto Rico who were also citizens of the United 
States, and aliens who were bona fide residents of 
Puerto Rico filed a return if they met the income 
test. Persons with gross income below the filing 
requirement, 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 1040 A, a simple card- form for employees 
with less than $5,000 total income, and Form 1040, 
a four-page form with additional schedules. (See 
facsimiles on pages 75-109.) 

In text table J below, the number of returns filed 
for the income year 1957 is distributed to show the 
form of return used and whether the standard deduc- 
tion or itemized deductions were elected by the tax- 
payers. In addition, there is shown the number of 
returns on which the income tax was determined from 
the tax table. For 1957 the tax table was used to 
determine the tax on the 14.2 million returns, Form 
1040A, and on 15.7 million returns. Form 1040, with 
adjusted gross income under $5,000. 

There were 39.7 million returns with standard de- 
duction, of which 14.2 million were Form 1040A and 
25.5 million were Form 1040. Among the returns filed 
on Form 1040,9.8 million had $5,000 or more adjusted 
gross income. Deductions were itemized on 20.2 mil- 
lion other returns. Form 1040, of which 8.5 million 
were returns with ad justed gross income under $5,000. 

Table J.— NUMBER OF RETURNS BY FORM OF RETURN 



Form of return 


Total 


Taxable 


Nontaxable 




(1) 


(2) 


(3) 


Form lOiOA 


14,195,972 
15,703,916 


9,526,400 
9,090,102 


4,669,572 


Form 1040 with adjusted gross income under 








Returns on which tax table was used 

Form 1040 with adjusted gross income $5,000 or 


29,899,388 
9,769,372 


18,616,502 
9,679,580 


11,283,386 
90,292 






Total returns with standard deduction 


39,669,760 


28,296,082 


11,373,678 


Itemized deductions. Form 1040: 


8,536,618 
11,618,743 


7,064,258 
11,504,975 


1,472,360 




113,768 






Total returns with itemized deductions.... 


20,155,361 


18,569,233 


1,586,128 




59,825,121 


46,865,315 


12,959,806 









Description of Sample and Limitations of Data 

The data presented for individual income tax re- 
turns for 1957 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 282,629 returns, about 0.47 per- 
cent of the total number of 59.8 million individual 
income tax returns filed for the year. 

Description of the sample. — Uniform methods of 
classifying returns by type of form, presence or 
absence of business income, size of adjusted gross 
income, and taxpayment status were prescribed for 
each of the 64 district offices andthe International 
Operations Division in Washington, D. C, to facil- 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



9 



Itate the administrative processing of returns for 
collection and audit purposes. These classifica- 
tions 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. The sample design 
was therefore adapted to fit the regular return 
sorting procedures. 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. Returns with adjusted gross income under 
$50,000 were sampled in the field offices. 

Within each of the strata, returns were assigned 
consecutive account numbers and the sample was 
selected systematically by withdrawing from the 
various strata all returns with designated account 
number endings. For example. Form 104-OA returns 
were selected according to the prescribed rate of 
1 in 500, by drawing returns having account numbers 
ending with 222 or 777. Systematic samples are con- 
venient to draw and to execute and estimates obtained 
from such samples compare favorably in precision 
with those obtained from stratified random samples. 

Text table K shows the number of returns filed, 
the number of returns in the sample, and the pre- 
scribed sampling rate by sampling strata. 



Table K.— NUMBER OF INDIVIDIHL INCOME T\X RETURNS FILED, NUMBER OF RETURNS IN 
SAMPLE, *ND THE PRESCRIBED SAMPLING RATE BV SAMPLING STRATA 



[Taxable and nontaxable 


returns ] 






SaiDpling strata 


Number of 

returns 

filed 


Noniber of 
returns 
in sample 


Prescribed 

sampling 

rate 




(1) 


(2) 


(3) 


Form 1040A 

Form lOiO, adjusted gross income: 
Under $10,000: 


14,206,661 

33,294,848 

5,627,819 
3,235,480 

2,284,553 
1,073,320 

48,967 
44,856 

4,730 
4,118 


27,616 

96,767 
16,195 
9,364 

66,451 
30,402 

14,152 
12,834 

4,730 
4,118 


1/500 

1/333 
1/333 
1/333 

1/33 
1/33 




Schedule F 


$10,000 under $50,000: 




$50,000 under $150,000; 
Nonbusiness 


10/33 
10/33 

1/1 
1/1 


$150,000 and over: 


Schedules C and F 


Grand total, all returniJ 


59,825,352 


282,629 





Method of estimation. — Estimates for all returns 
filed were determined by multiplying the sample data 
by "weighting factors" obtained by dividing the 
number of sample returns received from each sampling 
stratum into the total number of returns filed in 
that stratum. For instance, the "weighting factor" 
of 514. A4- for Form 104.0A returns was obtained by 
dividing the number of returns In the sample, 27,616, 
into the total number of returns filed, 14,206,661. 
The primary sources of population data were counts 
made and submitted by the district offices and the 
International Operations Division showing the number 
of Forms 104-OA and 1040 returns filed during the 
calendar year 1958- 

A comparison of the estimated number of returns 
shown in the national tables of this report with 
the number of returns reported filed in the district 



offices, as shown in text table K, will disclose 
slight differences. These differences occur for the 
following reasons: (1) A small number o f returns with 
adjusted gross income of $5,000 or more, which were 
filed on Form 104.0A, were reclassified as Form 104-0 
returns in the Statistics Division, (2) Form 1040 
returns were classified In the proper adjusted gross 
income size class regardless of the sampling strata 
to which they were assigned in the field offices, 
and (3) Rounding of weighted estimates. 

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 tabu- 
lations. The "weighting factors" for the national 
tabulations were based on the aggregate number of 
returns filed in each stratum throughout all field 
offices. The achieved sampling ratios varied suf- 
ficiently among districts to warrant using two 
separate series of weights. The use of two separate 
series of weights is the reason for the slight dif- 
ferences between totals in the tables showing dis- 
tributions by States and corresponding items in the 
national tables. 

Sampling variability. — The data from returns show- 
ing adjusted gross income of $150, 000 or more are not 
subject to sampling variability since all such re- 
turns are Included in the sample. However, the 
estimates which Include data from returns showing 
adjusted gross income imder $150,000 are subject to 
sampling variability. Text table L below shows the 
range in percent that would not be exceeded in 19 
out of 20 estimates, using a similar sampling system, 
for number of returns with adjusted gross income, 
amounts of adjusted gross income, taxable Income, 
and income tax after credits aS shown in table 1 of 
this report, by adjusted gross income classes. In 

Table L.— RELATIVE SAMPLING VARIABILITY' 
(Associalt^d with estimates presented in Basic Table I) 

[Taxable and nontaxable returns ] 



Adjusted gross income classes 



Returns with 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 

Total 

n.a, - Not applicable. 



Estimated relative sampling variability 



Number of 
returns 



fl) 



2.0 
2.3 
1.9 
2.0 
2.0 

2.0 
2.0 
1.9 
1.9 
1.9 

1.3 
1.6 
2.0 
2.5 
3.2 

.5 
1.4 
2.2 
1.8 



Adjusted 
gross income 



(2) 



2.3 
2.3 
1.9 
2.0 
1.9 

2.0 
2.0 
1.9 
1.9 
1.9 

1.4 
1.6 
2.0 
2.5 
3.2 

.5 
1.4 
2.2 

1.9 
.4 



Taxable 
incotne 



(3) 



4.2 
3.0 
2.9 
2.7 

2.6 
2.5 
2.4 
2.2 

2.2 

1.5 
1.7 
2.1 
2.6 
3.3 

.5 

1.5 
2.2 

1.9 



Income tax 
ifter credits 



(4) 



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. 



10 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



the preparation of this table, it was assumed that 
account number selection within strata would yield 
results equivalent to simple random sampling. 

Text table M shows for estimates of number of re- 
turns the range in percent that would not be exceeded 
in 19 out of 20 estimates, prepared from similarly 
selected samples. Sampling variability patterns 
are presented separately for each independent esti- 
mating stratum. For instance, if data from returns 
showing adjusted gross income of under $5,000 reveal 
100,000 returns having a certain characteristic, 
then the sampling error will be between 11.7 percent 
and 14-. 3 percent. These two limits were calculated 
on the basis of (1) all returns being Forms 1040 
(11.7fo), and (2) all returns being Forms 104.0A 
(14.3'^). Any combination of 1040 and 1040A returns 
(which yields an estimate of 100,000) will tend to 
have a sampling error that lies between the two 
limits. As another example, if data from returns 
showing adjusted gross income of $5,000 under $10,000 
reveal 100,000 returns having a certain character- 
istic, then the sampling error of this estimate will 
be 11.7 percent. 

Table M.— RELATIVE SAUPLISfi VAUUBILITY OK ESTI'.UTEn MUMHE!! (IE RETl'RN'S 



Estimated number of returns 



1,000.. 
2,000.. 
5,000.. 
10,000. 
15,000. 



20,000. . 
25,000.. 
50,000.. 
100,000. 
250,000. 



500,000. . . 
1,000,000. 
5,000,000. 



Returns with adjusted gross incoice — 



Under 

$5,000' 



(1) 



$5,000 
under 

$10,000 



(i) 



$10,000 

under 
$50,000 



(3) 



$50,000 

under 
$150,000 



(<•) 



51.6-63.2 
37.1-<5.8 
30.1-37.1 

26.2-32.0 
23.<-28.5 
16.6-20.3 
11.7-14.3 
7.4- 9.0 



5.2- 
3.7- 



6.3 



1.6 






51.6 
37.1 
30.1 

26.2 
23.4 
16.6 
11.7 
7.4 

5.2 

3.7 
1.6 



36.6 
25.9 
16.4 
11.6 
9.5 

8.2 
7.3 
5.2 
3.6 
2.2 



9.B 
7.0 
4.3 
3.0 
2.4 

2.0 
1.7 
1.0 



n.a. - Not applicable. 

'The double limits in this column mean that the sampling variability will generally 
lie somewhere between the lower and upper limits. See text above for further descrip- 
tion. 

^Samole too small to yield reliable estimate of samulinp variflbTlitv. 



Estimates subject to excessive sampling varia- 
bility. — Data have been deleted from the tables 
where the estimated relative sampling variability 
was judged to be excessive. Where such a deletion 
has been made, the applicable table cells have been 
appropriately footnoted. 

Other limitations of the data. — In addition to 
sampling variability, the estimates presented in 
this report are subject to other limitations. The 
bulk of the sample returns from which the data wer*' 
compiled had not been subjected to an official audit, 
with the result that errors maae by taxpayers in 
filling out the returns were not completely elimi- 
nated. Controls maintained over the selection of 
the sample returns and the processing of the source 
data did not completely eliminate the possibility 
of error. Also, practical operating considerations 
necessitated allowance of reasonable tolerances in 
controlling the processing of these data within the 
Statistics Division. 



EXPLANATION OF CLASSIFICATIONS AND TERMS 
Classifications 

Statistical data tabulated in the basic tables 
are classified by adjusted gross income classes, 
size of taxable income, returns with standard or 
itemized deductions, taxable and nontaxable status, 
marital status of taxpayer, number of exemptions, 
types of tax, patterns of income, and States and 
Territories. 

Adjusted gross income classes. — The amount of ad- 
justed gross income on each return supplied the 
base for classifying returns by adjusted gross in- 
come size. Returns with adjusted gross deficit, 
returns with a breakeven in adjusted gross income, 
returns with no adjusted gross income reported, and 
blank returns are grouped in the "No adjusted gross 
income" class. In tables where taxable and nontax- 
able data are combined, the nontaxable data are 
distributed by class according to the amount of ad- 
justed gross income reported, although when tabu- 
lated separately, nontaxable data from returns with 
adjusted gross income of $5,000 or more are erouped 
in the nontaxable class, $5,000 or more. 

Taxable and nontaxable returns. — Returns were con- 
sidered to be taxable or nontaxable from the exist- 
ence or nonexistence of an amount of income tax 
liability after credits. 

Taxable returns had an income tax liability re- 
maining after the allowable credits. No tax credits 
were permitted on Form 104^0A returns. 

Nontaxable returns had no income tax liability 
after allowable tax credits. Some nontaxable re- 
turns had an income tax before credits which was 
eliminated by the tax credits. 

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

Returns with itemized deductions were Form 1040' 
returns with adjusted gross income on which non- 
business 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 claimedno 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 de- 
duction. For returns. Form 1040A and Form 1040 



INDIVroUAL INCOME TAX RETURNS FOR 1957 



11 



under $5,000 adjusted gross income where the income 
tax liability was determined from the optional tax 
table, taxable income was mechanically computed for 
statistical purposes, so that all returns with tax- 
able income could be classified. The class intervals 
coincide with the taxable income brackets of the 
three income tax rate schedules applying to ( a ) joint 
returns and returns of surviving spouse, (b) sepa- 
rate 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 of taxpayer. — The taxpayer deter- 
mined his marital status as of the last day of his 
tax year or the date of the death of a spouse. Clas- 
sification of data by marital status of the taxpayer 
was based on the marital condition indicated by him 
on the return 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 who claimed status as head 
of household or surviving spouse, and any other per- 
tinent data. The five classifications are: joint 
returns 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. 

Joint returns of husbands and wives were those on 
which a married couple reported their combined in- 
come, or returns of married persons whose spouse had 
no income but who, nevertheless, were entitled to 
claim personal exemption for the spouse. 

Separate returns of husbands and wives were returns 
of married persons who filed a return independently 
from their spouse^ each reporting his or her respec- 
tive income and claiming his own exemptions. Returns 
with community income divided between husband and 
wife were included in this classification. 

Returns of heads of household were filed by indi- 
viduals who claimed this status on Form 104-0. Head 
of household is defined as an unmarried person (or 
one married to a nonresident alien) who furnished 
more than one-half the maintenance of a home which 
was his residence and which he shared with any re- 
lated, dependent person for whom he was entitled to 
the deduction for an exemption (except multiple sup- 
port), or shared with his unmarried child, grand- 
child, or stepchild even though not a dependent, or 
who paid over half the cost of maintaining a house- 
hold which was the principal abode of his parents, 
either of which qualified as a dependent. 

Returns of surviving spouse were returns, Form 
10-40, filed by a widow or widower who 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 who had 
not remarried; but who had maintained as his home 
a household which was also the principal abode of 
his child or stepchild for whom the taxpayer was en- 
titled to a deduction for exemption. 

Returns of single persons were returns of unmarried 
individuals who did not claim status as head of 
household or as surviving spouse. 

Types of tax. — Returns were recognized as having 
two kinds of Income tax, namely, the combined normal 
tax and surtax, and the alternative tax. In addi- 
tion, 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 tjrpes of returns except those 
on which 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 regular 
normal tax and surtax. 

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

Self-employment tax was imposed on the self- 
employment income of individuals owning and operat- 
ing a business that conformed to the statutory 
definition of trade or business for self-employment 
tax purposes. 

Number of exemptions other than age or blindness • — 
For a frequency distribution of returns by number 
of exemptions, only the per capita exemption of the 
taxpayer, his spouse on a joint return, and each 
dependent was used this year. There is a class for 
each of 1 through 5 exemptions and for 6 or more 
exemptions for all returns and for joint returns; 
and a class for each of 1 through 3 exemptions and 
for 4 or more exemptions for the separate re- 
turns of husbands and wives, for returns of heads of 
household, for returns of surviving spouse, and for 
returns of single persons not head of household or 
surviving spouse. 

Patterns of income. — Four sources of income were 
selected for a frequency distribution of returns 
showing these sources singly and in combination. 
The selected sources are: dividends, interest, net 
gain or loss from capital assets, and estate and 
trust income or loss. No distinction was made as 
to the positive or negative income from capital 
assets or from estate and trust, either being used 
when present. Each source is a component of ad- 
justed gross income as described in "Sources Com- 
prising Adjusted Gross Income." These four sources 
gave rise to 15 different patterns, grouped as hav- 
ing one, two, three, or four of the selected sources. 
In any of the various patterns, there also may have 
been income other than that from the selected 
sources. 

States and Territories. — This classification was 
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 residents 
of Alaska which were filed in the State of Washington, 
(b) returns for residents of the District of Colum- 
bia which were filed in Maryland, and (c) returns 
of taxpayers with addresses outside the United 
States, Alaska, and Hawaii, filed in various dis- 
tricts or with the International Operations Division 
of the National Office, were classified as "Other 
areas. " 

This year returns with post office addresses with- 
in two standard metropolitan areas, San Francisco- 
Oakland and Los Angeles, were separated from other 



12 



INDIVroUAL INCOME TAX RETURNS FOR 1957 



returns filed in California, and selected data were 
tabulated for each area. Los Angeles standard met- 
ropolitan area consists of the two counties of Los 
Angeles and Orange. San Francisco-Oakland standard 
metropolitan area includes the six counties of 
Alameda, Contra Costa, Marin, San T^rancisco, San 
Mateo, and Solano. 

Sources Comprising Adjusted Gross Income 

Salaries and wages ("net) are amounts of compensa- 
tion included in adjusted gross income, with the 
exception of small amounts of wages reported in 
other income on returns, Form 1040A. Net salaries 
and wages do not include amounts received under a 
wage continuation plan for the period during which 
the employee was absent from work on account of 
sickness or personal injury. In addition, the em- 
ployee deducted from his gross wages travel, trans- 
portation, and reimbursed expenses connected with 
his employment if they were expenses that are ex- 
cludable from adjusted gross income. Gross salaries 
and wages (not tabulated) included the full amount 
of wages, salaries, fees, commissions, tips, bonuses, 
and other payments for services performed, as well as 
the value of merchandise or other things of worth re- 
ceived in payment, and the reimbursed expenses of the 
employee in connection with his employer's business. 

Dividends (after exclusions) are the domestic and 
foreign dividends reported In adjusted gross income 
on returns, Form 1040. For each taxpayer, the amount 
may comprise: 

1. Qualifying domestic dividends consisting of — 

a. dividends from fully taxable corporations 
received directly or through fiduciary income of 
estates and trusts, or via the share of untaxed 
partnership net profit, and 

b. the entire net profit of an entrepreneur 
who elected to be taxed as a corporation, as well 
as the entire share of net profit from a partnership 
that elected to be so taxed, the total of which was 
reduced by an exclusion not exceeding $50, plus 

2. Nonqualifying dividends, foreign and domestic, 
from which no exclusion was permitted. 

On joint returns, if both husband and wife received 
qualifying dividends, each excluded up to $50 against 
his respective dividends. 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 asso- 
ciations. Federal savings and loan associations, and 
Federal credit unions. All such receipts are con- 
sidered interest for income tax purposes. Non- 
qualifying dividends are those from life or mutual 
insurance companies, China Trade Act corporations, 
certain corporations doing business in United States' 
possessions, and foreign corporations. 

Interest received is that reported on returns, 
Form 1040. Interest from bonds, debentures, notes, 
mortgages, and personal loans was included, together 
with interest received or credited on bank deposits, 
savings accounts, and on deposits in the organiza- 
tions mentioned above, as well as partially exempt 
interest and interest from tax-free covenant bonds 



received directly or through partnerships and fidu- 
ciaries . 

Business net profit or net loss was reported by 
individuals who were sole proprietors of a business, 
farm, or profession, but who did not elect to be 
taxed as a corporation. When there was more than 
one sole proprietorship activity during the year, 
the single amount of profit or loss tabulated in 
adjusted gross income represents the combined profits 
and losses from all business activities. The sole 
proprietor was required to exclude dividends from 
the business receipts and to report them with divi- 
dends for the purpose of dividend exclusion and tax 
credit. 

Business expenses deductible from business receipts 
included such items as cost of goods sold, salaries 
and wages paid employees, interest on business in- 
debtedness, tajces 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 expenses, 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 who were members of a partnership, syn- 
dicate, joint venture, or association that did not 
elect to be taxed as a corporation. The taxpayer's 
profit or loss from such 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 than one partnership, the single 
amount of partnership profit or loss reported was 
the combination of all his shares, whether or not 
actually received. The ordinary income of the part- 
nership does not include dividends qualifying for 
the exclusion, net short- and long-term capital gain 
or loss, interest on tax-free covenant bonds, nor 
partially 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 computing this gain, net short-term gain 
or loss was combined with net long-term gain or loss 
after which a net long-term gain was reduced 50 per- 
cent. 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 the net short- and 
long-term loss from partnerships, as well as his 
share of undistributed long-term gain from a regu- 
lated investment company. Also, the 5- year capital 
loss carryover was used as a short-term loss . The 
amount of net gain reported in adjusted gross in- 
come conforms 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 with net long-temi gain only, 
50 percent thereof, (c) on returns with both net 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



13 



short- and long-term gain, the entire amount of net 
short-term gain combined vd.th 50 percent of net 
long-term gain, (d) the entire excess of net snort- 
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 as 
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 the capital loss incurred in 
the current year which 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 capital gains or 
through the capital loss deduction allowed in com- 
puting adjusted gross income. If the capital loss 
carryover is not eliminated in the interim, the 
remaining loss cannot be used. 

Short-term applied 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 ob- 
tain the net short-term gain or loss. In addition, 
the net short-term capital gain or loss from part- 
nerships and net short-term capital gain from fidu- 
ciaries were included. 

Long-term applied to gains and losses from sales 
or exchanges of those assets held more than six 
months which were treated as capital assets. These 
gains and losses were taken into account 100 per- 
cent. 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 1952-56 is the remain- 
ing portion of a net capital loss sustained in this 
5-year period which the taxpayer had not yet been 
able to eliminate through his capital gains or the 
$1,000 deduction allowed for such losses in comput- 
ing adjusted gross income for the tax years subse- 
quent to the year in which the capital loss arose. 
The carryover was reported with and treated as 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 assets which was re- 
ported on returns with a capital loss deduction. 
It is the combination 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 capital assets included in adjusted gross in- 
come is that from sales or exchanges of property 
which was not treated as capital assets. The entire 
amount of gain from these transactions was included 
in adjusted gross income, and the net loss was fully 
deducted in computing adjusted gross income. 

Pensions and annuities reported in adjusted gross 
income are only the taxable portion of amounts re- 
ceived during the tax year. These taxable receipts 
were reported under two methods: (I) the general 
rule, referred to as the life-expectancy method, and 
(II) the 3-year method. 

The life-expectancy method included the entire re- 
ceipts from noncontributory annuities and pensions, 
that is, where the employee contributed none of the 
cost, and also the taxable portion of receipts from 
contributory pensions and annuities if the cost would 
not be recovered within 3 years. Receipts from such 
contributory annuities were Included in adjusted 
gross income to the extent that they exceeded Ein 
exclusion, representing cost, computed according to 
the actuarial formula provided by the Income Tax 
Regulations. Once the exclusion has been determined, 
it remains constant every year. Contributory pen- 
sions and annuities are (a) those where the employee 
contributed to the cost or was previously taxed on 
the employer's contribution, and (b) those received 
as payments under an annuity, endowment, or life in- 
sursince contract, for reasons other than death of 
the insured . 

The 3-year method included taxable receipts from 
contributory pensions and annuities, but only if the 
employer also contributed to the cost and the em- 
ployee's cost would be returned within 3 years. If 
both of these conditions were met, all receipts were 
excluded from gross income until the employee had 
recovered the amount contributedby him plus contri- 
butions made by the employer on which the employee 
was previously taxed. Thereafter all amounts re- 
ceived under the contract became fully taxable. 
This method also applied to an employee's beneficiary 
if the employee died before receiving any annuity 
or pension payments. 

Net income or net loss from rents and royalties 
comprising a part of adjusted gross income was re- 
ported as a single item' in the schedule provided 
for this purpose on the return form. Consequently, 
the net income or loss available for tabulation rep- 
resented a combination of the income from both types 
of investments . Rents included not only rentals 
from real estate but also amounts received from 
renting any kind of property and farm rentals re- 
ceived in cash or crop shares. Royalties included 
revenues from copyrights, patents, trademarks, for- 
mulas, natural resources under lease, and the like. 



14 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



Deductions against the groas receipts received from 
these investments were claimed for maintenance, in- 
surance, repairs, interest, taxes, depreciation and 
depletion, obsolescence, and other expenses pertain- 
ing to the respective income. 

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 benefici- 
ary's account from current year fiduciary income^ 
whether 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 and trust income was reduced by his share of 
depreciation before reporting the amount as part of 
his adjusted gross income. The taxpayer excluded 
from his fiduciary income his share of capital gain, 
dividends qualifying for the exclusion, and partially 
exempt interest, each of which was reported in its 
respective source. A loss from estates and trusts 
was distributed to the beneficiary only upon termi- 
nation of a trust or an estate which had a net oper- 
ating loss carryover, or a capital loss carryover, 
or for its last tax year had deductions (other than 
exemption 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 expenses taken in a 
previous year, and any other item of income for 
which no entry was provided on the return form. 
Also, included is a total of $15,258,000 consisting 
of wages, dividends after exclusions, and Interest, 
not exceeding a total of $100 per return, reported 
in one sum as other income on 286,54-3 returns. Form 
lO'+OA. For the purpose of a balanced adjusted gross 
income on returns. Form 1040, where a net operating 
loss deduction 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. In some instances, 
this adjustment resulted in a negative amount of 
other income. 

Income attributable to several tax years, reported 
on the 1957 returns, was tabulated differently than 
in previous years. For the first time, the whole 
ajnount received by the taxpayer within his tax year 
and reported as income earned over a period of time 
including prior tax years, was included in adjusted 
gross income for 1957. In prior year tabulations 
such income was prorated over the earning period, 
and only the portion of income allocated to the cur- 
rent year was tabulated in adjusted gross income. 
In tabulating the entire amount of income reported 
on these returns for 1957 it was assumed that the 
portion of such income relating to an earlier year 
afforded a good estijnate of the amount of 1957 income 
which will similarly be reported on subsequent 



years ' returns . Such income originated from ( a ) back 
pay received for work performed in previous years, 
if the back pay exceeded 15 percent of gross income 
for the tax year, (b) inventions or artistic works, 
the creation of which required not less than 24- 
months and for which income received in the current 
year was at least 80 percent of the aggregate gross 
income received for the work, and (c) compensation 
received for long-term services performed by an in- 
dividual or a partner over a period of 36 months or 
more, if the amount received within the tax year was 
at least 80 percent of the total compensation re- 
ceived ■for the services. For income tax purposes, 
such income is spread over specified periods and the 
tax on the amount received in 1957 is limited to the 
sum of additional taxes that would have been paid 
for the period involved if the compensation had been 
included ratably in income over the period. 

In addition to the earned income mentioned above, 
two other tjrpes of income had tax treatment that 
spread or averaged the income over a number of years. 
Gain realized from lump sum payment at maturity of 
endowment or life insurance contracts could be 
spread one-third in the current year and each of two 
preceding tax years to determine the minimum income 
tax. An accumulation distribution from a complex 
trust, also, could be thrown back to the tax year or 
years (subsequent to 1953) in which the income was 
deemed to have been received by the trust, if this 
method resulted in a lower income tsix to the bene- 
ficiary. Regardless of these tax adjustments, the 
entire amoimt of such income reported by the tax- 
payer was tabulated in his adjusted gross income. 

Total Itemized Deductions 

Nonbusiness deductions allowed against adjusted 
gross income, which were itemized on returns. Form 
1040, are tabulated only in total this year. Item- 
ized deductions included contributions, interest 
paid, taxes, medical expenses within set limitations, 
child care, casualty losses, theft, alimony payments,, 
gambling losses not in excess of winnings in income, 
amortization of bond premium, certain expenses con- 
nected with employment that were not excludable from 
salaries and wages, and other authorized deductions. 

Exemptions 

A deduction was allowed for personal exemption, 
exemption for dependents, and additional exemptions 
for age and blindness, in computing taxable income. 
The per capita exemption was $600 for the taxpayer 
and for his spouse if a joint return was filed, and 
for each son or daughter (including stepchild or 
adopted child) who was under 19 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 al- 
lowed only if the child had less than $600 gross 
income and the taxpayer met the support test. Also, 
a per capita exemption was allowed for each dependent, 
specified below, with less than $600 gross income 
wb" received more than one-half of his support from 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



15 



the taxpayer. To qualify as a dependent, the indi- 
vidual must have been a citizen or resident of the 
United States, or a resident of Canada, Mexico, Canal 
Zone, Republic of Panama, or under certain circum- 
stances the Republic of the Philippines. 

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

If the income and dependency qualifications and 
the support test were met, an exemption of $600 was 
allowed for parent, grandparent, or other direct 
ancestor; grandson or granddaughter, or other direct 
descendant; brother, sister, half brother or half 
sister; stepbrother, stepsister, stepmother, step- 
father; mother-in-law, father-in-law, brother-in- 
law, sister-in-law, son-in-law, daughter-in-law; 
for uncle, aunt, nephew, or niece if related by blood; 
and for any person who lived in the taxpayer's home 
for the entire taxable year and who was a member of 
his household,whetheror not related to the taxpayer. 
Birth or death during the year does not eliminate a 
dependent if the support and other tests are met for 
the part of the year during which the dependent lived. 

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 ex- 
emption if each of the others who contributed more 
than 10 percent, declared in writing that he would 
not claim the exemption for the year. 

The number of exemptions and the amount claimed, 
as tabulated in this report, include exemptions from 
every return filed, including exemptions claimed on 
returns under $5,000 adjusted gross income where the 
optional tax was used. There is some duplication of 
exemptions because (a) dependents with less than 
$600 of gross income from wages subject to with- 
holding 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 filed by these depend- 
ents were tabulated, as well as the exemptions for 
the same dependents reported on the returns of tax- 
payers rightfully claiming the dependents. 

Measures of Individual Income 

Adjusted gross income is gross income from all 
sources minus (a) ordinary and necessary expenses of 
operating a trade or business, (b)deductions attrib- 
utable to rents and royalties, (c) expenses of out- 
side salesmen attributable to earning a salary, com- 
mission, or other compensation, (d) expenses of 
travel, meals, and lodging while away from home over 
night paid by an employee with respect to services 
rendered, (e) transportation expenses related to the 
performance of services as an employee, (f) expenses 
paid or incurred in connection with service as an 
employee under a reimbursed or other expense allow- 



ance arrangement with the employer, (g) exclusion 
for sick pay if sick pay was included in gross income, 
(h) depreciation and depletion allowable to a life 
tenant or an income beneficiary of property held in 
trust, (i) deductible losses frcm sales of capital 
assets and other property, (j) deduction equal to 
50 percent of the excess of net long-term capital 
gain over net short-term capital loss, and (k) net 
operating loss deduction. 

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 
deductions, standard or itemized, and personal ex- 
emptions. The amount of taxable income shown through- 
out the tables includes (a) the taxable income 
reported by taxpayers who itemized their nonbusiness 
deductions, regardless of the amount of adjusted 
gross income, and by taxpayers with $5,000 or more 
adjusted gross income who used the standard deduc- 
tion, both of whom computed 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 determined their income 
tax from the tax table, whether filed on Form 104-0 
or lO'+OA. When the tax table is used, taxable income 
is not a factor because the optional taxis based on 
adjusted gross income. Therefore, taxable income 
was not reported by these taxpayers. In order that 
so significant an item as the tax base be presented 
for all taxpayers, taxable income for the latter 
group of taxpayers was computed by (a) using the mid- 
point of the adjusted gross income bracket of the 
tax table into which the income fell as the amount 
of adjusted gross income, (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 which the optional tax was based. Taxable in- 
come for this group of taxpayers is the only item 
used in the tabulations which was not reported on 
the return itself. 



Tax Items 

Income tax rates for 1957 income were the same as 
for the previous year, that is, 20 percent of the 
first $2,000 of taxable income, increasing to 91 per- 
cent of taxable income in excess of $200,000 for all 
persons except heads of household, in which case the 
maximum 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. The maximum income tax before 
credits, however, was limited to 87 percent of the 
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. 



16 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



Normal tax and surtax is the income tax computed 
at the regular rates and reported on Form lO'iO, as 
well as that reported on Forms 10<+0 and 10'40A which 
was determined from the tax table. It does not in- 
clude the alternative tax on returns with capital 
gain. 

Alternative tax is the income tax imposed in the 
case of a taxpayer who had an excess of net long- 
term capital gain over net short-term capital loss, 
but 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 
reported on Form 10^0 but was not effective on tax- 
able income below $18,000. 

Tax credit for dividends received was allowed for 
qualifying domestic dividends included in adjusted 
gross income. The credit is I, percent of such div- 
idends 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 in the Code, with a maximum credit of $24-0. 
If eligible, both husband and wife may claim the 
credit on a joint return. However, the credit can- 
not exceed the income tax reduced by the two interest 
credits, foreign tax credit, and dividend received 
credit. 

Tax credit for foreign tax paid was permitted 
against the income tax only to taxpayers who itemized 
their nonbusiness 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, in- 
cluding the taxpayer's share of such taxes paid 
through partnerships 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 can- 
not exceed the amount of foreign tax paid. 

Other tax credits include credit for tax paid at 
source on tax-free covenant bond interest and credit 
for partially tax-exempt interest, allowed only if 
nonbusiness deductions were itemized. Also, any 
"throwback tax credit" claimed by a beneficiary of 
an acciimulation distribution from a complex trust 
is included with these credits. 

Tax credtt for income tax paid at source is that 
paid by the debtor corporation on interest from tax- 
free covenant bonds. The issuing corporation usu- 
ally pays 2 percent of the total interest earned. 
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 
received. 

Income tax after credits is the amount of income 
tax liability reported by the taxpayer. It is after 
the deduction of all tax credits, but prior to the 
year-end adjustments for tax withheld from wages 
and payments on declaration of estimated tax, and 
does not include 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 
share of self-employment earnings from a partnership 
even though such enterprises elected to be taxed as 
a corporation. For 1957, doctors of medicine were 
the only group excluded from occupations subject to 
self-employment tax. Income from service as a 
Christian Science practitioner, a minister, or a mem- 
ber of a religious order was excluded from the defi- 
nition of self -employment earnings, unless an election 
to be so taxed was filed. Certain types of income 
and deductions were not allowed in the computation 
of these earnings, such as rents, interest, dividends, 
capital gains and losses, net operating loss deduc- 
tion, and casualty 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 $4-00 or more; second, the $4,200 maximum 
self -employment income to be taxed; third, the amount 
of wages received on which social security employee 
tax has been withheld by an employer. If social 
security tax was withheld from wages, the amount of 
such wages was subtracted from the $4,200 maximum 
self-employment income to determine the limit on 
self -employment income to be taxed. The amount of 
self-employment income subject to tax was the smaller 
of (a) the amount of the limit on self -employment 
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 3/8 percent. 

Tax withheld includes income tax withheld on wages, 
overwlthheld social security employee tax, and cred- 
it for tax paid by regulated investment companies 
on undistributed capital gains. The amount of income 
tax withheld by employers was stated in the wage 
withholding tables of the Code or was determined by 
applying the prescribed 18 percent withholding rate 
to the amount of wages in excess of the withholding 
exemptions. By mutual agreement between employer 
and employee, additional amounts could be withheld. 
The overwlthheld social security tax, that is, the 
excess of the maximum tax of $94.50, occ\irred because 
the taxpayer worked for more than one employer dur- 
ing the year. Tax on undistributed capital gains 
was paid by a regulated investment company on capital 
gains retained, and the taxpayer was allowed credit 
or refund of his proportionate share of such tax. 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



17 



Payments on 1957 declaration of estimatedtax were 
reported on Form lOVO only. The sum of such payments 
also included any credit for an overpayment of 1956 
tax liability which was applied against the estimated 
tax on the declaration. Whether or not a taxpayer 
made payments or had a credit, or both, depended on 
the balance of estimated tax due after deducting his 
estimated income tax withheld. Many declarations 
were nontaxable while others had no balance of esti- 
mated tax due after deducting the estimated income 
tax withheld. As a result for such taxpayers there 
were no payments to report on Form 1040. If a bal- 
ance of estimated tax was due, any prior-year tax 
overpayment was credited against the balance and 
the remainder paid in installments. The sum of the 
credit and payments was reported on Form 104-0. 

In general, a taxpayer whose income consisted of 
wages subject to income tax withholding and not more 
than $100 of other income was required to file a 
Declaration of Estimated Tax, Form 1040-ES, if gross 
income could reasonably be expected to exceed (a) 
$10,000 in the case of a head of household or sur- 
viving spouse, (b) $5, 000 in the case of other single 
persons or a married person filing separately, and 
(c) $5,000 in the case of a married person entitled 
to file a joint declaration and the combined income 
of husband and wife exceeded $10,000. Also, if in- 
come from sources other than wages subject to income 



tax withholding could reasonably be expected to ex- 
ceed $100, a declaration was required if total income 
was estimated to exceed $600 multipliedby the number 
of total exemptions, plus $400. 

Tax due at time of filing was reported on the re- 
turns if the income tax withheld from wages and the 
payments on declaration (together with other items 
included therein) plus all tax credits were less 
than the income tax before credits combined with 
self-employment tax. 

Overpayment of tax occurred where the sum of all 
tax credits, the income tax withheld from wages, and 
the payments on declaration (as described above) 
exceeded the combined income tax before credits and 
the self-employment tax, as reported on the return. 
Overpayment gave rise to a refund on all 1040A re- 
turns, and to a refund or a credit on the subsequent 
year's estimated tax, whichever was indicated by the 
taxpayer using Form 1040, or he could request part 
of the overpayment as credit and part as refund. 

Refund of tax includes all overpayments on Form 
1040A returns and the portion of overpayment which 
taxpayers requested as refxmd on returns, Form 1040. 

Credit on 1958 tax is the amount of 1957 tax over- 
payment on returns. Form 1040, which the taxpayer 
specified be credited toward his 1958 estimated in- 
come tax. 



BASIC TABLES 
INDIVIDLAL RETLRINS. 1957 



Page 



1. Number of returns, 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 vd.th standard or item- 

ized deductions 21 

3. Sources of income and loss and total itemized deductions, by 

adjusted gross income classes 22 

U. 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 surviving spouse, by ad- 
justed gross income classes 23 

5. Returns with itemized deductions — adjusted gross income, total 

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

6. Patterns of income relating to four selected sources, by ad- 

justed gross income classes 36 

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

tax credits, by taxable income classes for applicable tax 
rates 37 

8. Returns with income tax — adjusted gross income, taxable in- 

come, income tax, average tax, and effective tax rate, by 
adjusted gross income classes and types of income tax 38 

9. 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 39 

10. Number of returns by number of exemptions other than age or 

blindness, by marital status of taxpayer, and by adjusted 
gross income classes ^5 

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

loss carryover, by adjusted gross income classes 4-9 

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

self- employment tax, by adjusted gross income classes 51 

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

self- employment tax, by States and Territories 52 

\U. Selected sources of income, adjusted gross income, taxable 

income, and income tax, by States and Territories 53 

15. Adjusted gross income and income tax, by adjusted gross in- 
come classes and by States and Territories 5<+ 



19 



20 



INDIVIDUAL INCOME TAX RFTURNS FOR 1957 



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

[Taxable and nontaxable returns] 



Adjusted gross income classes and classes cujnulated 



Number of 
returns 



Percent of 
total 



Adjusted gross incuitie 



Amount 

(Thautand 
datUrs) 



Percent of 

total 



Taxable income 



Amount 

(Thiusand 
dollars) 



Percent of 
total 



me tax after 

credits 



Amount 
(Thousand 
dollars) 



Percent of 
total 



ADJUSTED GROSS INCOME CLASSES 

Returns with 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 

Total 

Returns with no adjusted gross income 

Grand total 

CUMULATED FROM LOWEST ADJUSTED GROSS INCOME CLASS 
Returns with adjusted gross income; 

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 

Total returns 

CUMULATED FROM HIGHEST ADJUSTED GROSS INCOME CLASS 

Returns with adjusted gross income; 

$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 mare 

All returns 

Returns with no adjusted gross income 

Total returns 



(6) 



(7) 



3,833,400 
2,989,651 
4,178,054 
3,698,934 
3,843,211 

3,815,406 
3,836,778 
3,905,197 
3,991,220 
3,877,207 

6,555,283 
4,709,612 
3,206,964 
2,091,262 
1,3X,622 

2,213,510 
543,746 
250,860 
366,399 
93,421 

14,127 

4,004 

3,997 

585 

223 



417,448 



59,825,121 



3,833,400 

6,323,051 

11,001,105 

14,700,039 

18,543,250 

22,358,656 
26,245,434 
30,150,631 
34,141,851 
38,019,058 

44,574,341 
49,283,953 
52,490,917 
54,582,179 
55,916,801 

58,130,311 
58,674,057 
58,924,917 
59,291,316 
59,384,737 
59,398,8&4 
59,402,868 
59,406,865 
59,407,450 
59,407,673 



417,446 



4,805 
8,309 
22,936 

116,357 

482,756 

733,616 

1,277,362 

3,490,872 

4,325,494 
6,916,756 
10,123,720 
14,833,332 
21,388,615 

25,265,822 
29,257,042 
33,162,239 

37,Cki9,017 
40,864,423 

44,707,634 
48,406,568 
52,584,622 
55,574,273 
59,407,673 



417,446 



6.5 
5.0 
7.0 
6.2 
6.5 

6.4 
6.5 
6.6 
6.7 
6.5 

11.0 
7.9 
5.4 
3.5 
2.2 

3.7 



1,255,733 
2, 385,.? 29 
5,184,175 
6,481,267 
8,655,018 

10,485,324 
12,615,444 
14,648,499 
16,962,267 
18,410,113 

35,385,730 
30,480,269 
23,941,917 
17,706,439 
12,622,516 

2b, 995, 133 
9,304,570 
5,533,211 

12,227,673 
6,133,299 

1,636,294 
635,234 

1,127,667 
397,827 
447, 528 



1.8 
2.3 
3.1 

3.7 
4.5 
5.2 
6.0 
6.5 

12.8 

10.8 

8.5 

6.3 

4.5 

9.2 
3.3 
2.0 
4.3 
2.2 



197,014 
1,014,728 
1,693,988 
2,659,944 

3,641,778 
4,340,672 
6,022,853 
7,349,947 
3,316,508 

17,033,015 
16,087,155 
13,715,900 
10,833,164 
8,084,799 

17,969,273 
6,969,574 
4,358,809 
9,942,054 
5,109,883 

1,390,411 
551,243 
882,511 
314,543 
333,301 



0.1 


39,228 


.7 


201,208 


1.1 


332,570 


1.8 


520,852 


2.4 


716,095 


3.2 


961,453 


4.0 


1,208,538 


4.9 


1,477,561 


5.6 


1,672,342 


11.4 


3,433,513 


10.8 


3,249,034 


9.2 


2,790,760 


7.3 


2,226,224 


5.4 


1,677,398 



281,308,431 
^987,865 



149,363,077 



6. 
11. 
13.: 



50.8 
57.5 
64.0 

75.0 
33.0 
88.4 
91.9 
94.1 

97.8 
98.8 
99.2 
99.8 
99.9 

99.9 
99.9 
99.9 
99.9 
100.0 



1,255,738 

3,6;.0,967 

3,825,142 

15,306,409 

23,961,427 

34,446,751 

47,062,195 
61,710,694 
78,672,961 
97,083,074 

132,968,804 
163,449,073 
137,390,990 
205,097,429 
217,719,945 

243,715,078 
253,019,648 
253,602,859 
270,830,532 
276,953,831 

278,650,125 
279,335,409 
230,463,076 
280,860,903 
281,308,431 



0.4 
1.3 



21.9 
28.0 



47.3 
58.1 
66.6 
72.9 
77.4 

86.6 



99.8 

100.0 



^987,865 



'280,320,566 



1.2 
2.2 

5.9 

8.1 
11.6 
17.0 
25.0 
36.0 

42.5 
49.2 
55.8 
62.4 
63.3 

75.3 
81.5 
38.5 
93.5 
100.0 



447,523 

845,355 

1,973,022 

2,658,306 

4,344,600 

10,477,899 

22,705,572 

28,288,783 

37,593,353 

63,588,486 

76,211,002 
93,917,441 
117,859,353 
148,339,627 
134,225,357 

202,635,470 
219,597,737 
234,246,236 
246,361,680 
257,347,00/. 

266,002,022 
272,483,289 
277,667,464 
230,052,693 
281,308,431 



3.7 
8.1 
10.1 
13.4 
22.6 

27.1 
33.4 
41.9 
52.7 
65.5 

72.0 
78.1 
83.3 
87.8 
91.5 

94.6 
96.9 
98.7 
99.6 
100.0 



'937,1 



^,825,121 



^230,320,566 



197,014 
1,211,742 
2,905,730 
5,565,674 

9,207,452 
14,048,124 
20,070,977 
27,420,924 
35,737,432 

52,320,447 
63,907,602 
82,623,502 
93,456,666 
101,541,465 

119,510,743 
126,480,317 
130,839,126 
140,731,180 
145,891,063 

147,281,474 
147,832,722 
148,715,233 
149,029,776 
149,363,077 



1.9 

3.7 

6.2 

9.4 

13.4 

18.4 

23.9 

35.4 
46.1 
55.3 
62.6 
68.0 

80.0 
84.7 
87.6 
94.3 
97.7 

98.6 
99.0 
99.6 
99.8 
100.0 



333,301 

647,344 

1,530,355 

2,031,603 

3,472,014 

8,581,897 
18,523,951 
22,332,760 
29,852,334 
47,321,612 

55,906,411 
66,739,575 

80,455,475 

96,542,630 

113,625,645 

121,942,153 
129,292,100 
135,314,953 
140,155,625 
143,797,403 

146,457,347 
148,151,335 
149,166,063 
149,363,077 
149,363,077 



1.0 

1.4 

2.3 

5.7 
12.4 
15.3 
20.0 
32.0 

37.4 
44.7 
53.9 
64.6 
76.1 

81.6 
86.6 
90.6 
93.8 
96.3 

98.1 
99.2 
99.9 
100.0 
100.0 



l.W,363,07'? 



3,1U,270 
2,173,193 

716,994 
307,378 
536,036 
200,731 
231,643 



34,393,639 



;,639 



39,228 

240,436 

573,006 

1,093,353 

1,809,953 
2,r'l,406 
3,979,944 
5,4 57,505 
7,130,347 

10, 568, 860 
13,817,894 
16,608,654 
18,834,878 
20,512,276 

24,364,106 
26,002,454 
27,123,339 
30,227,609 
32,400,302 

33,U7,796 
33,425,174 
33,961,260 
34,161,991 
34,393,639 



231,643 

432,379 

968,465 

1,275,343 

1,992,837 

4,166,030 

7,270,300 

8,391,135 

10,029,533 

13,881,363 

15,558,761 
17,784,985 
20,575,745 
23,324,773 
27,263,292 

28,936,134 
30,413,695 
31,622,233 
32,583,636 
33,299,781 

33,320,633 
34,153,203 
34,354,411 
34,393,639 
34,393,639 



34,393,630 



(8) 



0.1 

.6 

1.0 

1.5 

2.1 

2.3 

3. 

4.3 

4.9 

10.0 
9.4 
8.1 
6.5 
4.9 

11.2 
4.8 
3.3 
9.0 
6.3 



0.1 

.7 

1.7 

3.2 

5.3 
8.1 
11.6 
15.9 

20.7 

30.7 
40.2 
48.3 
54.8 
59.6 

70.8 
75.6 
73.9 
87.9 
94.2 

96.3 
97.2 

98.7 

99.3 

100.0 



0.7 

1.3 

2. 

3.7 

5. 

12.1 
21.1 
24.4 
29.2 
40.4 

45.2 



84.1 
88.4 
91.9 
94.7 
95.8 
98.3 
99.3 
99.9 
100.0 
100.0 



See text for "Description of Sample and Limitations 

^Less than 0.05 percent. 

^Adjusted gross deficit. 

^Adjusted gross income less adjusted gross deficit. 



of Data" and "Explanation of Classifications and Terms. 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



21 



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

[Taxable and nontaxable returriG] 





All returns 


Returns with standard deduction 


Returns with itemized 
deductions 


Items 


Number of 
returns 


Amount 

dolUrt) 


Showing adjusted gross 
income 


Showing no adjusted gross 
income 


Number of 
returns 


Amount 




Number of 
re turns 


Amount 

(Thmjaand 
tiollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


(Thnusand 
dotUfs) 




ti) 


(2) 


(3) 


(1) 


(5) 


(6) 


(V) 


(8) 


Sources: 


52,596,961 
4,168,i99 
7,286,31i 

(.,775,335 
l,«7i,967 

l,t06,524 
2fc5,951 

2,536,561 
1,035,203 

127,417 
15C,29i 

659,356 
261,085 

i, 097, 602 

1,-;(X,920 

3t2,324 
20, 167 

i') 

59,825,121 


226,076,909 
9,123,757 
3,318,950 

22,525,946 
2,186,579 

9,963,718 
601,802 

i, 128,228 
M2,695 

90, 161 
161,479 

755, 9&1 

384,057 

3,945,252 

636,167 

618,020 
14,902 

1,686,228 

'280, 320, 566 


34,664,519 
1,852,286 
3,596,572 

4,632,141 

738,420 

837,532 
101,818 

1,545,937 
372,355 

75,201 
68,169 

339,701 
155,598 

2,018,222 
549,943 

143,518 
8,975 

39,252,312 


121,156,244 
1,629,528 
1,303,460 

11,949,917 
658,073 

3,521,995 
108,252 

1,262,386 
200, 169 

39, 122 

54,053 

342,^88 
204,692 

1,539,917 
194,310 

177,890 
3,782 

773,794 

142,682,794 


91,786 
24,990 
57, 177 

17,616 

313,180 

10,689 
44,773 

59,104 
29,075 

16,447 
CM 

57,458 
32,993 

(M 
(M 

{') 

417,448 


127,443 
33,550 
28,563 

63,750 
834,836 

26,739 
217, 129 

79,795 
20,638 

44,469 

56,668 
45,329 

'245,824 

'987,865 


17,840,656 
2,291,223 
3,632,565 

2,125,578 
423,367 

756,303 
119,360 

1,331,523 
636,778 

48,982 
63,678 

318,239 

105,487 

2,021,922 
821,934 

211,660 
10,152 

20,155,361 


106,793,222 




7,460,679 




1,986,927 


Business or profession: 

Net profit 


10,512,279 
693, 670 


Partnership: 


6,414,984 




279,421 


Sales of capital assets: 


2,786,047 




421,888 


Sales of property other than capital assets: 


48,024 




62,937 


Pensions and annuities: 


411,916 




179,365 


Rents and royalties: 


2,348,667 




446,528 


Estates and trusts: 


438,703 




8,990 




1,158,258 




U8, 625, 637 







See text for "Description of Sample and Limtations of D3T,a" a:id "clxplanation of Classifications and Terms." 

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

^Not available. • 

^Negative "Other sources." 

*AdJusted gross income less adjusted gross deficit, 

'Adjusted gross deficit. 



22 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



Table 3.— SOURCES OF INCOME AND LOSS AND TOTAL ITEMIZED DEDUCTIONS, BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Salaries 

and wages 

(net) 

(Thousanrt 
dollars) 



Dividends 

(after 
exclusions) 

(Thousand 
rlolhirs) 



Interest 
received 



f Thousand 
dollars) 



Business or professii 



Net profit 

( Thousand 
dollars) 



( Thousand 
dot tar a) 



Partnership 



Net profit 

(Thousand 
dollars) 



( Thousand 
dollars) 



Sales of capital assets 



(Thous. 
dolls. 



( Thousand 
dollars) 



Sales of property other 

than capital assets 



(Thou,. 
dollai 



(Thousand 
dollars) 



(1) 



(2) 



(■;) 



(5) 



(o) 



(e) 



(9) 



(10) 



(11) 



(12) 



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 $A,000 

$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $S,000 

$C,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 



417,443 

3,333,400 
2,989,651 
4,178,054 
3,698,934 
3,843,211 

3,815,406 
3,886,778 
3,905,197 
3,991,220 
3,877,207 

6,555,283 
4,709,612 
3,206,964 
2,091,262 
1,334,622 

2,213,510 

543,746 

250,860 

366,399 

93,421 

14 , 127 

4,00; 

3,997 

585 

223 



127,443 

1,083,262 
1,858,101 
3,974,643 
5,048,631 
7,087,397 

8,310,665 
10,901,564 
12,974,607 
15,278,080 
16,744,316 

32,989,708 
27,832,545 
21,660,164 
15,791,770 
10,819,684 

19,541,232 
5,067,839 
2,532,595 

4,995,800 
2,115,655 

463,642 

155,813 

180, 197 

32,507 

9,049 



33,550 

13,190 
46,286 
76,218 
103,416 
112,009 

126,162 
127,839 
115,716 
133,498 
115,163 

255,226 
257,338 
275,514 
209,039 
208,204 

909,330 

687,088 

555,163 

1,615,706 

1,337,553 

543,819 
272,131 
513,149 
192,143 
289,307 



28,563 

23,563 

54,264 
110,631 
129,774 
119,550 

122,393 

107,401 
117,152 
103,186 
106,538 

238,377 
201,377 
171,537 
138,354 
111,810 

403,510 
235,591 
147,336 
344,640 
190,082 

48,108 
19,207 
30,545 
7,929 
7,532 



63,750 

143,575 
309,010 
&47,986 
740,022 
859,032 

953,238 
1,034,249 
982,722 
982,410 
983,936 

1,542,665 

1,322,267 

1,076,011 

957,008 

821,760 

2,814,309 
1,755,545 
1,162,654 
2,384,638 
320,783 

105,207 
24,420 
31,271 
4,931 
2,547 



834,836 

63,189 

54,350 
91,140 
80,619 
77,761 

35,591 

68,145 
57,048 
58,742 
56,300 

81,346 
57,638 
67,308 
35,204 
21,090 

77,363 
43,237 
27,772 
86,628 
76,595 

25,314 
13,386 
25,890 
9,325 
10,762 



26,739 

14,152 
30,358 
77,919 
91,119 
136, 536 

143,858 
174,582 
191,670 
230, 8&4 
241,603 

433,689 
446,951 
447,167 
348,216 
352,745 

1,392,921 

984,322 

747,154 

1,945,585 

1,033,209 

265,016 
80,195 
96, 576 
19,137 
11,435 



217,129 

13,702 
30,254 
8,092 
9,383 
6,084 

11,541 
12,226 
10,052 
11,643 
11,547 

36,032 
9,213 
9,259 

11,433 
3,792 

31,922 

16,183 
13,728 
37,205 
33,438 

20,220 

6,877 

17,939 

10,072 

5,331 



79,795 

23,284 

30,565 
63,473 
77,517 
76,570 

96,596 
72,434 
81,43b 
70,198 
76.311 

158,543 
147,188 
121,001 
109,099 
122,352 

418,554 
265,128 
201,438 
499,430 
450,835 

215,374 
113,403 
263,416 
150,959 
132,829 



20,638 

13,288 
10,636 
12,243 
16,325 
21,833 

20,070 
22,629 
26,653 
25,249 
23,491 

47,130 
41,851 
42,941 
26,945 
26,109 

83,506 
49,471 
28,258 
59,700 
19,467 

2,640 
762 
692 
76 
42 



1,077 
1,901 
4,197 
4,833 
2,019 

2,282 
4,374 
7,232 
2,980 
4,392 

7,366 
5,208 
3,267 
2,720 
338 

11,632 
7,653 
4,387 
5,621 
2,394 

309 
112 
656 
122 
64 



44,489 

4,672 
4,954 
6,560 
3,711 
9,083 

5,091 
5,580 
6,484 
7,431 
3,997 

9,647 
6,472 
4,882 
2,743 
1,526 

10,289 
4,997 
2,616 
8,925 
3,820 

909 
464 
1,637 
344 
156 



228,076,909 



3,318,950 



604,802 



4,128,228 



642,695 



All returns — Continued 



Pensions and annuities 



Adjusted gross income classes 



Life 

expectancy 

method 

(Thousand 



3-year 
method 

(Thousand 
dollars) 



Rents and royalties 



(■ Thousand 
dollars) 



(ThousBr^d 
dollars) 



Estates and trusts 



(Thousanrf 
dollars) 



(Thousand 
dollars) 



Other 
sources 



(Thous, 
dollar 



Adjusted 
gross in«ome 



(Thousand 
dollars) 



Returns with itemized deductions 



Number of 
returns 



Adjusted 
gross income 



(Thous. 

dollD: 



Total 

itemized 

deductions 

(Thousand 
dollars) 



(13) 



(14) 



(15) 



(16) 



(17) 



(IS) 



(19) 



(20) 



(21) 



(23) 



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 

Total 



(') 

3,032 
17,216 
55,241 
75,215 
78,504 

65,594 
56,925 
36,083 
36, 327 
25,802 

56,706 
37,947 
29,447 
21,699 
20,495 

45,279 
21,692 
18,063 
27 08S 
15,529 

4,934 
2,028 
2.173 



1,023 

7,054 

19,120 

40,105 

54,349 

50,873 
24,653 

18,046 
27,034 
13,734 

25,057 
23,938 
12,452 
8,227 
10,852 

21,594 
7,010 
4,939 
7 123 
3,848 

1,654 
t45 
612 
33 



5o,668 

39,071 
97,569 
199,388 
189,541 
173, 646 

143,580 
122,196 
138,794 
129,667 
142,719 

237,021 
229,378 
179,537 
133,416 
137,584 

418,785 
245,380 
175,094 
400,819 
214,833 

.55,799 
24,582 

38,761 
10,741 
10,678 



45,329 

14,286 
11,284 
9,368 
15, 108 
18,199 

19,057 
21,492 
24,852 
25,797 
29,340 

55,292 
52,96^ 
37,041 
24,769 
13,154 

48,150 
24,465 
16, 037 
46,561 
30, 227 

11, 618 
8,741 

16,641 
6,154 
5,241 



(M 

2,604 
3,823 
8,255 
13,954 
13,646 

11,913 
14,098 
13,121 
9,796 
8,907 

24,315 
22,305 
25,517 
13,504 
16,957 

78,972 
58,039 
41,757 
93,194 
78,706 

21,329 
11,167 
18,404 
5,296 
6,514 



(') 



1,069 
1,402 
408 
1,832 
1,349 

495 

258 

343 

23 

12 



•^245.324 

17,037 
41,692 
74,573 
93,243 
75,447 

100, 324 
105,302 
97,099 
87,565 
70,867 

146,183 
122,355 
102,154 
75,117 
70,554 

191,314 
109,033 

81,. 50 
143,280 

84,763 

22,299 

7,0t.9 

10,049 

^427 

^1,290 



^987,365 

1,255,738 
2,385,229 
5,184,175 
6,481,267 
8,655,018 

10,485,324 
12,615,444 
14,W8,499 
16,962,267 
18,410,113 

35,885,730 
30,430,269 
23,941,917 
17,706,439 
12,622,516 

25,995,133 

9,304,570 
5,583,211 
12,227,673 
6,133,299 

1,636,294 
685,284 

1,127,667 
397,827 
447,528 



20,388 
192,759 
425,687 
606, 110 
818,923 

954,593 
1,098,998 
1,306,656 
1,493,252 
1,619,252 

3,272,805 
2,536,364 
1,725,813 
1,128,347 
702,633 

1,251,610 
378,428 
195,393 
314,968 
88,821 

13,853 

3,955 

3,953 

578 

222 



7,817 

160,053 

537,653 

1,067,608 

1,846,615 

2,635,387 
3,569,949 
4,903,154 
6,349,078 
7, 697, 142 

17,940,682 
16,418,181 
12,894,409 
9,544,012 
6,642,757 

14,822,293 
6,499,050 
4,354,783 

10, 600, 170 
5,850,688 

1,654,371 
676,861 

1,115,316 
392,331 

445,277 



13,914 

70,293 

186,497 

338,754 

490,334 

664,317 

858,092 

1,096,391 

1,358,851 

1,575,080 

3,520,884 
3,051,076 
2,369,708 
1,699,987 
1,188,066 

2,494,242 
1,010,246 

626,742 
1,429,520 

817,851 

266, 550 
126,527 
237,446 
84,558 
115,662 



755,964 



384,057 



3,945,252 



^6, 167 



618,020 



14,902 



1,686,228 



*230,320,56c 



20,155,361 



138,625,637 



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 Uiis reason. 

^Negative "Other sources." 

^Adjusted gross deficit. 

^Adjusted gross income less adjusted gross deficit. 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



23 















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INDIVIDUAL INCOME TAX RETURNS FOR 1957 



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INDIVIDUAL INCOME TAX RETURNS FOR 1957 



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28 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



> M3 [> TO a> 



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§ 15 



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INDIVIDUAL INCOME TAX RETURNS FOR 1957 



29 



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30 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



'D r- CO J. 



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§ 15 



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INDIVIDUAL INCOME TAX RETURNS FOR 1957 



31 



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32 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



a I 



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•^ 


























































0000 




3 




























01 



























































150,00 
200,00 
500,00 
1,000, 






























F^ 
















1 






s 


c 


S 


s 

c 


1 




^ 


c 

s 




g 




c 




15,000 
20,000 
25,000 
50,000 
100,00 




C 
vH 
















s 




i 
















i 










■• -S<*-2 






■*9--«>-*9-«3- C 




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S 




01 d, m 01 a 


01 01 OJ 0) a 


■CJ t3 t3 t3 t3 


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01 -a 




01 01 01 














axable retu 
$600 under 
$1,000 und 
$1,500 und 


■a -a -a -a t: 


T3 -a -o T3 t: 


§§§§§ 


3 


F.. 01 

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lllll 




<s 


a 


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1 




. P.P.' 




$10,000 
$15,000 
$20,000 
$25,000 
$50,000 


8S"8 8^ 





f-{ 3 




iii§ii 












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3 




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r- TO ON rH 


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•- 




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■- 




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at 

St 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



37 





Table 7.— RETURNS WITH TAXABLE INCOME— TAXABLE 


INCOME, INCOME TAX, AND TAX CREDITS, BV TAXABLE 


INCOME CLASSES FOR APPLICABLE TAX RATES 






Taxable Income classes 


Number of 
r.-- t.iorn.^ 

with 
taxable 
income 


Taxable 
income 




Returns vith 


no™sl tax 


and .surtax 




Returns 


uith alterna 


tive tax 








Number 
of 


Taxable 
income 


Income tax 
before 
credits 


Tax 
credits 


Income tax 
after 
credits 


Number 

of 


Taxable 
income 


Income tax 
before 
credits 


Tax 
credits 


Income tax 

after 

credits 








( Thousand 


retui'ns 


(Thousand 


(Thou»anff 


( Thousand 


f Thousand 


returns 


(Thousand 


(Thousand 


( Thous and 


(Thousand 








dottara) 




dollars) 


dotlara) 


dollars) 


dollars) 




dollars) 


dollars) 


dollars) 


dollars) 






JOINT RETURNS AND RETURNS OF 


CD 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


































SURVIVING SPOBSE 






























Taxable returns; 




























1 
? 




20,854 30O 


40,145 014 


20 854 300 


40,146,014 


8,020,222 
7,726,354 


28,806 


7,991,416 














Orer $4,000 not over $8,000 


6,919,834 


37,553,137 


6,919,884 


37,653,187 


26,813 


7,700,041 


\ 










2 


1 


Over $8,000 not over $12,000 


1,162,726 


11,087,947 


1,152,726 


11,087,947 


2,417,525 


21,437 


2,396,088 


J 










3 


i 


Over $12,000 not over $16,000 


377,362 


5,178,333 


377,362 


5,178,338 


1,221.558 


16,204 


1,205,354 


/ 












5 


Over $15,000 not over $20,000 


194,776 


3,474,424 


194,776 


3,474,424 


835,224 


14,008 


371,216 


\ 


(Alternative tax not applicable) 


5 


6 


Over $20,000 not over $24,000 


120,536 


2,533,234 


120,536 


2,633,234 


721,270 


12,130 


709,140 


[ 










6 


7 


Over $24,000 not over $23,000 


75,354 


1,987,541 


76,854 


1,937,641 


584,403 


9,739 


574,654 


j 












n 


Over $28,000 not over $32,000 


52,718 


1,572,959 


52,718 


1,572,959 


494,935 


9,592 


435,343 


1 












9 


Over $32,000 not over $36,000 


37,082 


1,256,276 


37,082 


1,256,276 


421,011 


6,943 


414,068 












9 


10 


Over $36,000 not over $40,000 


26,568 


1,009,541 


19,979 


758,437 


268,438 


4,333 


264,105 


5,589 


251,204 


38,929 


2,362 


86,567 


10 


n 


Over $40,000 not over $44,000 


20,402 


355,624 


13,765 


577, 131 


214,653 


3,514 


211,139 


6,637 


278,493 


102,938 


2,456 


100,482 


11 


1? 


Over $44,000 not over $52,000 


30,302 


1,441,753 


13,901 


399,762 


355,907 


5,248 


351,659 


11,401 


541,991 


212,235 


5,460 


206,825 


12 


n 


Over $52,000 not over $64,000 


24,256 


1,387,743 


13,835 


792,210 


341,759 


5,889 


335,370 


10,371 


595,533 


252,135 


6,186 


246,000 


13 


u 


Over $64,000 not over $76,000 


12,533 


369,490 


6,319 


438,032 


204,603 


4,319 


200,234 


5,219 


431,458 


196,131 


4,835 


191,295 


14 


I'i 


Over $76,000 not over $88,000 


7,552 


623,546 


3,501 


234,130 


141,028 


2,909 


133,119 


4,151 


339,356 


162,207 


4,309 


157,898 


15 


16 


Over $88,000 not over $100,000 


4,786 


450,530 


2,035 


196,424 


103,087 


2,237 


100,850 


2,701 


254,106 


125,722 


2,971 


122,751 


16 


17 


Over $100,000 not over $120,000... 


4,386 


478,073 


1,654 


179,973 


99,578 


2,544 


97,034 


2,732 


293,095 


154,337 


4,824 


149,563 


17 


1fl 


Over $120,000 not over $140,000... 


2,581 


332,755 


395 


115,587 


66,683 


1,722 


64,961 


1,685 


217,163 


117,271 


3,508 


113,763 


18 


19 


Over $140,000 not over $160,000... 


1,476 


220,341 


453 


57,536 


41,4U 


1,293 


40,113 


1,023 


152,805 


83,983 


2,361 


81,527 


19 


20 


Over $160,000 not over $180,000... 


935 


158,318 


296 


49,959 


31,914 


1,183 


30,731 


639 


108,359 


61,657 


1,937 


59,730 


20 


?1 


Over $180,000 not over $200,000... 


675 


127,829 


204 


38,624 


25,453 


920 


24,538 


471 


39,205 


51,531 


1,619 


49,912 


21 


?? 


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


1,397 


332,693 


354 


33,325 


59,055 


2,005 


57,050 


l,CVi3 


243,858 


147,320 


4,372 


142,943 


22 


?3 


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


436 


149,016 


90 


30,714 


23,457 


836 


22,631 


346 


118,302 


70, 593 


1,832 


58,761 


23 


}i 


Over $400,000 


594 


445,959 


100 


58,488 


57,005 


2,092 


54,913 


494 


373,471 


231,125 


5,743 


224,382 


24 


25 


Total taxable returns 


29,935,222 


113,374,331 


29,378,719 


109,570,907 


24,523,048 


186,716 


24,341,332 


56,503 


4,303,424 


2,058,280 


55,776 


2,002,504 


25 


26 


Total nontaxable returns 

Grand total 

SEPARATE RETURNS OF HUSBANDS AND WIVES 


80,685 


59, 107 


80,685 


59,107 


12,070 


L2,070 


- 


- 


- 


- 


- 


- 


26 


27 


30,015,907 


113,933,438 


29,959,404 


109,630,014 


24, 540, 118 


193,736 


24,341,332 


56,503 


.'.,-'0j,424 


2,058,280 


55,776 


2,002,504 


27 
































AND OF SINGLE PERSONS NOT HEAD OF 






























HOUSEHOLD OH SURVTVINO SPOUSE 






























Taxable returns: 




























?fl 




9,771,305 


8,538,728 


9,771,305 


3,688,728 


1,735,172 


17,442 


1,717,730 


\ 










28 


>9 


Over $2,000 not over $4,000 


4,756,191 


13,447,441 


4,756,191 


13,447,441 


2,761,250 


22,550 


2,738,700 


\ 










29 


30 


Over $4,000 not over $6,000 


1,003,124 


4,745,990 


1,003,124 


4,745,990 


1,030,803 


14,055 


1,016,748 


1 










30 


31 


Over $6,000 not over $8,000 


213,170 


1,445,532 


213,170 


1,445,532 


338,368 


10,344 


328,024 


/ 










31 


32 


Over $8,000 not over $10,000 


72,718 


543,430 


72,713 


643,480 


162,713 


6,595 


156,122 


\ 


(Alternative tax not applicable 




i^ 


33 


Over $10,000 not over $12,000 


33,584 


422,044 


38,584 


422,044 


114,754 


5,712 


109,042 


1 










33 


V, 


Over $12,000 not over $14,000 


22,355 


290,194 


22,355 


290,194 


85,039 


5,015 


80,024 


j 










34 


35 


Over $14,000 not over $16,000 


16,679 


249,264 


16,679 


249,264 


73,145 


4,008 


74,138 


1 










35 


36 


Over $16,000 not over $18,000 

Over $18,000 not over $20,000 


U,0S3 


137,544 


11,083 


187,544 


52,430 


3,095 


59,335 


' 










36 


37 


7,861 


149,147 


6,715 


127,444 


44,859^ 


1,392 


42,957 


1,146 


21,703 


7,658 


458 


7,200 


37 


38 


Over $20,000 not over $22,000 


7,859 


164,527 


5,994 


125,419 


46,251 


2,107 


44,154 


1,875 


39,208 


14,470 


1,053 


13,407 


38 


39 


Over $22,000 not over $26,000 


9,856 


235,111 


7,379 


175,955 


69,346 


2,837 


56,509 


2,477 


59,155 


23,121 


1,488 


21,633 


39 


AO 


Over $26,000 not over $32,000 


8,5U 


245,908 


5,741 


164,169 


70,400 


3,013 


57,382 


2,870 


81,739 


34,419 


2,205 


32,214 


4U 


il 


Over $32,000 not over $38,000 


5,050 


176,278 


2,949 


102,451 


47,700 


2,003 


45,697 


2,m 


73,327 


33,230 


1,798 


31,432 


41 


« 


Over $38,000 not over $44,000 


3,U1 


128,254 


1,942 


79,173 


33,973 


1,454 


37,519 


1,199 


49,081 


23,714 


1,224 


22,490 


42 


A3 


Over $44,000 not over $50,000 


2,232 


104,723 


1,087 


50,998 


25,610 


1,125 


25,484 


1,145 


53,725 


26,942 


1,408 


25,534 


43 


U 


Over $50,000 not over $60,000 


2,393 


130,571 


976 


53,694 


29,7U 


1,145 


28,566 


1,417 


76,977 


40,433 


2,068 


38,365 


44 


45 


Over $50,000 not over $70,000 


1,398 


90,717 


673 


43,771 


25,653 


1,062 


24,591 


725 


46,945 


25,836 


1,055 


24,771 


45 


46 


Over $70,000 not over $80,000 


1,038 


77,377 


487 


36,203 


22,136 


336 


21,300 


551 


41,174 


23,571 


1,190 


22,331 


45 


47 


Over $80,000 not over $90,000 


585 


49,660 


245 


20,937 


13,411 


516 


12,895 


339 


28,723 


16,757 


537 


16,120 


47 


48 


Over $90,000 not over $100,000 


422 


40,104 


125 


11,952 


7,902 


306 


7,595 


297 


28,152 


17,135 


791 


15,344 


48 


49 


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


1,201 


141,495 


450 


53,329 


37,875 


1,641 


35,234 


741 


87,665 


54,805 


2,204 


52,501 


49 


50 


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


340 


57,831 


115 


19,589 


14,941 


722 


14,219 


225 


38,24? 


25,279 


1,145 


24,134 


50 


51 


Over $200,000 


554 


302,384 


167 


107,265 


91,636 


4,525 


87,111 


337 


195,118 


138,591 


5,065 


133,525 


51 


52 


Total taxable returns 


15,957,770 


32,215,604 


15,940,265 


31,294,158 


5,956,094 


114,007 


6,842,087 


17,505 


921,435 


505,961 


23,809 


482,152 


52 


53 


Total nontaxable returns 


166,172 


89,479 


166,172 


.39,479 


17,868 


17,868 


- 


- 


- 


- 


- 


- 


53 


54 


Grand total 


16,123,942 


32,305,083 


15,106,437 


31,383,e>47 


6,973,962 


131,375 


6,842,037 


17,505 


921,436 


505,961 


23,309 


.432,152 


54 




RETURNS OF HEADS OF HOUSEHOLD 






























Taxable returns; 




























55 


Not over $2,000 


325,207 


353,449 


326,207 


353,449 


70,559 


366 


70,203 


1 










55 


56 


Over $2,000 not over $4,000 


448,806 


1,310,480 


448,806 


1,310,480 


266,053 


1,310 


254,743 


1 










56 


57 


Over $4,000 not over $6,000 


130,903 


621,470 


130,903 


521,470 


130,796 


1,027 


129,769 


1 










57 


58 


Over $5,000 not over $8,000 


31,269 


2U,378 


31,269 


211,378 


46,834 


1,038 


45,796 


1 










58 


59 


Over $8,000 not over $10,000 


11, 525 


102,304 


11,525 


102,304 


24,028 


621 


23,407 


/ 










59 


60 
61 


Over $10,000 not over $12,000 

Over $12,000 not over $14,000 


5,315 
3,351 


63,317 
49,555 


5,815 
3,651 


63,317 
49,555 


15,740 
13,026 


508 
632 


15,232 
12,394 


\ 


(Alternati\ 


e tax not ap 


plicable 




60 
61 


52 


Over $14,000 not over $16,000 


2,713 


40,540 


2,713 


40,540 


11,254 


416 


10,333 


I 










62 


63 


Over $15,000 not over $18,000 


2,021 


34,454 


2,021 


X,464 


10,134 


445 


9,688 


I 










53 


64 


Over $18,000 not over $20,000 


1,528 


29,037 


1,528 


29,037 


8,908 


362 


8,546 


1 










64 


65 


Over $20,000 not over $22,000 


834 


17,435 


834 


17,435 


5,575 


205 


5,370 


1 










55 


66 


Over $22,000 not over $24,000 


1,U7 


25,441 


1,117 


25,441 


8,465 


249 


8,217 


/ 










56 


67 


Over $24,000 not over $28,000 


1,497 


38,783 


1,185 


30,674 


10,852 


338 


10, 5U 


312 


3,109 


2,870 


169 


2,701 


67 


68 


Over $28,000 not over $32,000 


64« 


19, 171 


356 


10,847 


4,030 


221 


3,359 


282 


3,324 


3,111 


no 


3,001 


68 


69 


Over $32,000 not over $38,000 


1,190 


41,531 


776 


27,060 


11,002 


309 


10,593 


414 


14,471 


5,327 


194 


5,533 


59 


70 


Over $38,000 not over $44,000 


520 


20,923 


3U 


12,554 


5,395 


154 


5,231 


206 


8,359 


3,437 


123 


3,364 


70 


71 


Over $44,000 not over $50,000 


386 


18,125 


184 


3,547 


3,981 


94 


3,887 


202 


9,478 


4,260 


199 


4,061 


71 


72 


Over $50,000 not over $50,000 


710 


33,617 


205 


11,220 


5,495 


153 


5,342 


505 


27,397 


13,163 


524 


12,644 


72 


73 


Over $60,000 not over $70,000 


231 


14,852 


91 


5,893 


3,083 


112 


2,971 


140 


3,964 


4,452 


105 


4,345 


73 


74 


Over $70,000 not over $80,000 


no 


8,288 


51 


3,376 


2,129 


83 


2,046 


59 


4,412 


2,265 


77 


2,188 


74 


75 


Over $80,000 not over $90,000 


163 


13,723 


53 


4,506 


2,580 


141 


2,439 


103 


9,217 


5,094 


342 


4,752 


75 


76 


Over $90,000 not over $100,000 


45 


4,305 


24 


2,347 


1,401 


10 


1,391 


21 


1,953 


1,102 


56 


1,045 


75 


77 


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


121 


14,695 


45 


5,484 


3,530 


121 


3,409 


75 


9,211 


5,415 


222 


5,194 


77 


78 


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


57 


9,918 


19 


3,361 


2,381 


118 


2,263 


38 


6,557 


3,956 


145 


3,810 


78 


79 


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


33 


7,605 


9 


2,L21 


1,598 


59 


1,539 


24 


5,434 


3,426 


n5 


3,3n 


79 


80 


Over $300,000 


25 


U,344 


7 


4,119 


3,484 


32 


3,402 


18 


9,225 


6,514 


190 


6,324 


80 


81 


Total taxabl£ returns 


972,323 


3,122,751 


969,918 


2,991,595 


672,374 


9,185 


653,139 


2,405 


131,165 


64,948 


2,573 


62,375 


31 


82 


Total nontaxable returns 

Grand total 


4,473 


1,795 


4,473 


1,795 


359 


359 


- 


- 


_ 


- 


- 


- 


82 


83 


976,796 


3,124,556 


974, 391 


2,993,390 


572,733 


9,544 


663,189 


2,405 


131,166 


64,948 


2,573 


62,375 


83 



§ee.r't83Pt, for "HB^ri^tioo. of ■ Sampls and Limitations of Data" and "E)cplaiiB-tloft of ClaestTloai-lone and Terme." 



38 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



Table 8.— RETUEINS WITH INCOME TAX- 



-ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AVEEIAGE TAX, AND EFFECTIVE TAX RATE, BY ADJUSTED GROSS 
INCOME CLASSES AND TYPES OF INCOME TAX 



Adjusted gross income classes 



Number or 

returns with 

income tax 

after 

credits 



Adjusted 
gross income 

(Thousand 
dollars) 



Taxable 
income 



(Thousand 
dollars) 



Income tax 
after 
credits 

( Thousand 
dollars) 



Average 
income tax 



Effective 
tax rate — 
income tax 
after credits 
as percent 
of taxable 
income 



TAXABLE RETURNS 



$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 NORMAL TAX AND SURTAX 



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



:,500 under $3,000.. 

1,000 under $3,500.. 

1,500 under $4,000. . 

.,000 under $4,500. . 

.,500 under $5,000.. 

i.OOO under $6,000.. 

.,000 under $7,000. . 

',000 under $8,000.. 

!,000 under $9.000.. 

t.OOO 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. 
$U 000, 000 or more 



Total. 



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



(1) 



i2) 



(i) 



1,338,986 
2,257,213 
2,252,645 
2.764,261 

2,930,022 
3,237,792 
3,445,190 
3,738,440 
3,716,211 

6,401,146 
4,677,540 
3,195,588 
2,089,193 
1,333,548 

2,211,504 

543,154 

250,583 

366,156 

93,239 

14,089 

3,986 

3,979 

578 

217 



1,117,050 
2,831,221 
3,937,439 
6,225,270 

8,079,602 
10,526.669 
12,921,788 
15,889,340 
17.651.968 

35,053.920 
30.276.104 
23.858.097 
17.689.049 
12,611.997 

25.971,375 
9,294,499 
5,576,891 

12,220,088 
6,124,500 

1,681,593 
682,301 

1,122,465 
393,591 
427,474 



196,731 
1,010,609 
1,673,535 
2,623,507 

3,614,509 
4,822,138 
6,010,467 
7,341,683 
8,X8,965 

17.075,169 
16,083,929 
13,715.346 
10.833.143 
8,083,996 

17.967.472 
6,969,181 
4.358.809 
9.942,054 
5.109.379 

1,390,411 
550,803 
882,511 
314,543 
333,301 



39,223 
201,208 
332.570 
520.852 

716.095 

961.453 

1.208.533 

1.477.561 

1,672.842 

3,438,513 
3.249.034 
2,790,760 
2,226,224 
1,677,398 

3.851,330 
1.638,343 
1,120,385 
3,104,270 
2,173,193 

716,994 

X7,378 
536,086 
200,731 
231,648 



29 

89 

148 

188 

244 
297 
351 
395 

450 

537 

695 

873 

1,066 

1,258 

1,742 
3,016 
4,473 
3,473 
23,295 

50,890 
77,114 
134,729 
347,285 

,067,502 



46.865,315 



149,212,696 



734 



1,338,936 
2,257.213 
2.252,645 
2,764,261 

2,930,022 
3,237,792 
3,445,190 
3,738,440 
3,716,211 

6,401,146 
4,677,540 
3,195,588 
2,089,198 
1.333.543 

2,211,504 

543,083 

243. «J4 

345.098 

54.4S6 

5,619 

1.399 

1,147 

126 

56 



1,117,050 
2,831.221 
3.937,439 
6,225,270 

8,079,602 
10,526,669 
12,921,788 
15,889,340 
17,651,968 

35,058,920 
30,276.104 
23.858,097 
17.689.049 
12,611.997 

25.971.375 
9.293.098 
5.531.635 

11.363.144 
3.497,108 

668.185 
238.830 
317.117 
84,968 
125,788 



196,731 
1,010,609 
1,673,535 
2,623.507 

3,614,509 
4,822,138 
6.010,467 
7,341,683 
8,308,965 

17,075,169 
16,083,929 
13,715,846 
10,833,148 
8,083,996 

17.967,472 
6.967.893 
4.318.992 
9.205,368 
2,887,409 

540.344 
186,147 
235,163 
60,790 
92,860 



39,228 
201,208 
332 , 570 
520,852 

716,095 

961,453 

1,208,538 

1,477,561 

1,672,842 

3,433,513 
3,249,034 
2,790.760 
2.226.224 
1,677,398 

3,851,830 
1.637.905 
1.107.223 
2.829.197 
1.224.716 

238.670 
110.401 
159.912 
47.757 
76.721 



29 

39 

148 

188 

244 
297 
351 
395 

450 

537 

695 

873 

1.066 

1.258 

1.742 
3.016 
4,454 
8.198 
22.478 

51.374 

78.914 

139.418 

379.024 

,370,013 



6,788.902 



255,765.762 



681 



1.979 
21.058 
38.303 

3.470 

2,537 

2,832 

452 

161 



45,256 

356,944 

2,627,392 

1,013,413 
443,471 
805,343 
303,623 
301,686 



(M 

39,817 

735,686 

2,221,970 

350.067 
364.656 
547.348 
253,753 
240.441 



(M 
13.662 
275.073 
948.477 

423.324 
196.977 
376.174 
152.974 
154.927 



6,903 
13,063 
24,443 

50,570 

76,141 

132,830 

338,433 

962,280 



76,413 



6,403.534 



33.332 



25,530.760 
21.184,555 



79,180,347 
182,988,949 



35,602,144 
113,610,552 



7,130,347 
27,263,292 



273 
1,287 



19.9 
19.9 
19.9 
19.9 

19.3 
19.9 
20.1 
20.1 
20.1 

20.1 
20.2 
20.3 
20.6 
20.7 

21.4 
23.5 
25.7 
31.; 
42.5 

51.6 
55.8 
60.7 
63.8 
69.5 



23.1 



19.9 
19.9 
19.9 
19.9 

19.8 
19.9 
20.1 
20.1 
20.1 

20.1 
20.2 
20.3 
20.6 
20.7 

21.. 
23.5 
25.6 
30.7 
42.4 

53.4 
59.3 
63.0 
73.5 
32.6 



22.1 



(') 



34.3 

37.3 

42. 

50.4 
54.0 
58.1 
60.3 
64.4 



47.5 



20.0 
24.0 



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 grajid total includes data deleted for this 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



39 



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48 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



<r\ \o V- fo c 



\ ^D C~ to <J^ 



E^SSSS 


1^ i^ (^ 


51,251 
91,716 
51,970 
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3 3 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



49 



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oooOQ ooogc 
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- - -o 

o o o o 

tA o o - a 



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ooooo 



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50 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



\ -O (^ ro a-' o r-i ; 



C- C^ <T> O^'^00TO•^ 



I -H O C- O - 



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W CM O 
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1,979 
21,058 
38,803 


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INDIVIDUAL INCOME TAX RETURNS FOR 1957 



51 



Table 12.— RETURNS WITH SELF-EMPLOYMENT TAX-ADJUSTED GROSS INCOME AND SELF- EMPLOYMENT TAX, BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable retirno) 



Adjusted gross income classes 



Returns with self -employment tax 



Number of 
returns 



Adjusted 
gross income 



Self- 
employment 






Retijms with self-employment tax but 
without income tax 



Number of 
returns 



Adjusted 
gross income 



employment 
tax 



(1) 



U') 



(-) 



(5) 



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 

Total 



85,265 

242,324 
439,854 
656,226 
561,968 
54f,657 

512,009 
489,977 
423,924 

394,635 
364,1.26 

513,315 
373,103 
263,365 

196,276 
159,358 

391,382 

160,734 
77,347 

106,7f>4 
25,597 

3,615 
909 
861 



H52,b<>4 

105,226 
350,992 
813,925 
985,839 
1,234,958 

1,406,681 
1,588,856 
1,587,916 
1,676,153 
1,726,952 

2,801,341 
2,417,160 
1,968,665 
1,663,909 
1,511,060 

4,724,199 
2,761,951 
1,724,966 
3,553,640 
1,653,991 

423,410 
155,222 
236,92.. 

62,19'. 

82,329 



5,832 
12,032 
24,280 
27,731 
33,511 

37,247 
42,020 
40,702 
41,468 
38,430 

54,446 
41,848 
31,191 
24,015 
19,159 

51,323 
21,950 
10,582 
14,778 
3,554 

499 
121 
114 



?5,265 

242,324 
365,304 
512,151 
348,511 
249,471 

189,468 
140,987 
76,777 
36,547 
24,967 

21,243 



3,516 



U52,ec_ 

105,226 
289,467 
626,328 
613,363 
562,155 

516,135 
454,095 
287,988 
155,508 
116,987 

113,020 



1,593 

1,722 
979 

737 
1,509 

3,793 



^37,071,795 



581,165 



2,296,583 



'3,726,274 



lO 



5,382 
9,984 
13,757 
17,165 
15,453 

13,627 
12,410 

7,573 
4,144 
2,301 

2,397 






114,853 



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

^Adjusted gross deficit. 

^Less than $500. 

^Adjusted gross Income less adjusted gross deficit. 



52 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



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

[Taxable aiLd noniaxarUt- returiis] 



States and Territories 



Alabama. . ■ . 

Alaska 

Arizona. . . . 
Arkansas . . . 
Califomia. 



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 

Oklahojua 

Oregon 

Pennsylvania . 
Rhode Island. 



South Carolina. 
South Dakota. . . 

Tennessee 

Texas 

Utah 



Vermont 

Virginia 

Washington. . . . 
West Virginia. 
Wisconsin 



\^oming 

Other areas^ 



Number of 
returns 
with self- 
employment 
tax 



85.25i 

3,937 

35,411 

77.546 

515,291 

80,817 
76,505 
14 , 542 
15,298 
153,857 

111,564 

15.857 

47,477 

417,712 

200,086 

268,717 

142,780 

156.352 

84.615 

37.113 

90.868 
140,835 
252,920 
228,742 

71 , 556 

227,662 
47,084 

130,313 
10,118 
22.657 

188.105 
28,191 
576,686 
185,098 
75,585 

330,882 
114,118 

83,127 
355,616 

24,548 

70.670 
74.724 
136.408 
382,467 
32,605 

20.843 
122 . 500 
115.855 

52.554 
227.732 

10.493 

b.l62 



Adjusted 
gross income 
less deficit 

( Thousand 
dollort) 



383.383 

29.797 

218.459 

269.058 

3.843,896 

435,891 
508,187 
81,416 
119.459 
917.179 

526,741 
108,073 
210,329 
2,536,374 
952,388 

1,037,185 
580 , 328 
587,614 
471,805 
157,782 

570,703 
822.006 
1,541,892 
881,505 
245,367 

952 , 799 
247.612 
463,275 
79,494 
115,072 

1,X7,209 
169,253 

3,945,358 
601,441 
263,937 

1,937,491 
492,485 
460,302 

2,084,977 
126,354 

236.579 
235.896 
516.720 
2.029,603 
175,996 

81,422 

529,267 

732,602 

247,492 

1,021.748 

113,234 
^5.72<. 



Self- 
employment 



(Thousand 
dollars) 



5,951 

366 

3,135 

5,143 

50,716 

6,636 
7,276 
1,173 
1,120 
12,733 

8,226 
1,397 
3.602 
38.276 
16.482 

21.967 
10,503 
10,156 
6,741 



2,660 20 



6,478 
12,580 
22,667 
17,666 

4,592 

17,069 

4,046 

9,414 

956 

1,570 

18,173 

2,598 

55,652 

11,323 

5,736 

26,912 
8,173 
7,123 

31 , 533 
1,955 

4,367 
5,516 
8,250 
29.826 
2,836 

1.569 
8.330 

11.039 
3,348 

17,933 

1.750 
592 



See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Tenns. 
Consists of returns with addresses outside the United States, Alaska, and Hawaii. 
Adjusted gross deficit exceeded adjusted gross income. 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 

Table 14.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BY STATES AND TERRITORIES 

(Taxable and nontaxable returns) 



53 



stales and Territories 



Aiabacia 

Alaslta 

Arizona 

Arkansas 

California, total 

Los Angeles standard metropolitan area. 
San Francisco^Oaliland standard metro- 
politan area. 
Remainder of state 

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 

Neu 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 



(1) 



797,638 

«,7S9 

344,657 

437,599 

5,361,993 
2,440,811 
1,041,239 

1,879,943 

575,065 
953,721 
153,896 
337,129 
1,377,490 

1,006,981 

212,520 

213,015 

3,794,017 

1,547,965 

953,282 
745,702 
861,887 
819,737 
343,808 

1,177,889 
1,984.951 
2,699,377 
1,156,436 
412,648 

1,455,037 

230,389 

497,461 

99,205 

225,714 

2,248,216 

253,793 

6,522,596 

1,240,340 

205,814 

3,416,230 
705,955 
591,142 

4,162,856 
320,589 

571,904 
224,341 
999,391 
2,780,837 
269,233 

132,575 

1,199,797 

969,665 

593,185 

1,374,699 

116,263 

97,132 



Salaries 

and wages 

(net) 

(Thousand 
dollars) 



59,823,551 



2,768,315 

260,411 

1,296,215 

1,116,350 

22,832,012 
11,081,078 
4,663,871 

7,087,063 

2,021,229 
4,194,817 
675,053 
1,280,561 
4,494,809 

3,2b\,y)1 

749,068 

599,121 

16,294,103 

6,057,405 

2,488,622 
2,280,385 
2,659,917 
2,948,267 
1,037,218 

4,829,486 
7,666,606 
12,086,575 
3,797,440 
1,128,156 

4,999,143 
689,672 

1,260,989 
420,904 
748,826 

9,873,287 

901,535 

27,327,024 

3,692,992 

400,905 

14,664,301 
2,265,574 
2,038,605 

16,356,767 
1,126,321 

1,785,711 
441,423 
3,159,034 
9,809,210 
1,002,605 

385,825 
4,227,192 
3,770,636 
2,144,416 
4,856,787 

412,535 
323,506 



Dividends 
(after ex- 
clusions) 

C Thouaond 
doltara) 



(3) 



,009,; 59 



47,972 
2,187 
38,537 
24,319 

919,431 
407,719 
284, 337 

227,375 

75,342 
283,306 
125,137 

79,531 
319,493 

95,013 

26,169 

30,625 

595,405 

126,954 

64,621 
47,796 
103,549 
76,012 
54,006 

156,101 
418,702 
337,858 
128,653 
16,109 

192,852 
16,427 
39,280 
13,'/98 
45,020 

401,994 

15,177 

1,727,830 

124,344 

6,403 

479,943 
54,656 
57,488 

771,641 
60,542 

33,309 

6,145 

81,327 

260,798 

18,520 

-25,256 
154,320 
93,927 
45,151 
179,318 

8,953 

37, M3 



Interest 
received 



(Thouaand 
dollar a) 



(4) 



9,144,940 



21,903 
2,002 
20,642 
11,578 

492,931 
240,426 
89,357 

163,148 

40,769 

64,053 

3,961 

30,687 

123,042 

26,443 
8,345 
16,792 
195,626 
62,128 

51,604 
31,944 
31,973 
35,675 
16,829 

66,072 

117,653 

156,117 

62,808 

11,431 

69,249 
13,098 
22,895 
6,035 
13,065 

114,805 
11,013 

455,495 
33,364 

10,876 

174,389 
29,564 
42,204 

149,935 
18,244 

17,322 
10,164 
37,305 
133,334 
14,797 

5,618 
42,875 
76,473 
15,248 
79,929 

8,155 
6,832 



Combined 

business 

net profit 

and loss 

(Thouaand 
dollars) 



3,321,296 



185,502 
12,667 
98,116 

146,674 

2,055,593 
883,715 
347,798 

819,030 

213,793 

311,800 

41,383 

46,307 

473,560 

274,405 

63,366 

167,821 

1,421,160 

573,629 

663,353 
298,848 
291,046 
219,797 
100,789 

347,543 
507,664 
872,043 
536,329 
124,301 

540,935 

141,054 

255,758 

34,223 

68,115 

657,306 
37,010 
2,083,330 
332,886 
179,976 

1,162,714 
232,033 
198,911 

1,169,574 
57,453 

123,645 
163,532 
234,965 
388,132 
88,712 

43,721 
271,930 
434,136 
167,792 
590,722 

63,200 
319 



20,320,628 



Combined 
partnership 
net profit 

and loss 

(Thovajtnd 
dot far a) 



Combined 

net gain 

and loss 

from sales 

of capital 

assets 

f Ttiouaand 

dollars) 



101,401 
9,320 
63,723 
64,055 

1,062,357 
436,534 
258,436 

367,337 

93,291 
129,612 
17,680 
35,529 

200,707 

133,146 
19,817 
40,034 
688,520 
209,938 

210,929 
114,080 
147,474 
174,970 
17,601 

135,829 
166,920 
447,936 
184,235 
57,244 

225,652 

44,233 

90,454 

30,924 

7,574 

329,657 

50,486 

1,251,917 

133,323 
36,012 

424,827 
122,453 
126,790 
553,161 
32,213 

53,397 

26,828 

169,131 

477,885 

54,762 

9,689 

134,026 

161,395 

56,447 

205,485 

24,353 
^15,355 



(7) 



9,344,677 



27,498 

316 

33,617 

12,501 

490,922 

244,696 

86,663 

159,563 

54,272 
56,716 
8,293 
18,523 
191,097 

36,653 
13,209 
15,268 
248,364 
66,880 

80,648 
49,707 
44,313 
43,235 
6,934 

34,339 
78,774 
108,214 
77,489 
16,254 

61,293 
30,238 
28,370 
9,288 
6,020 

97,469 
17,437 
425,168 
36,821 
12,164 

142,332 
53,921 
49,988 

144,263 
9,823 

15,634 

19,379 

28,496 

251,072 

11,754 

5,299 
33,382 
40,456 
12,961 

101,511 

9,236 

7,917 



Combined 
rents and 
royalties 
net income 
and loss 

(Thousand 
dollara) 



(8) 



34,279 

1,920 

28,634 

29,395 

448,555 

229,722 

88,876 

129,957 

50,356 
35,491 
'1,544 
19,031 
91,577 

53,292 

3,626 

'43,772 

233,856 

86,252 

47,885 
95,739 
41,079 
89,475 
10,145 

46,984 
29,874 
107,907 
63,346 
26,043 

94,481 

25,094 

48,455 

4,767 

8,732 

55,761 
21,454 
138,316 
62,403 
16,420 

184,429 
84,377 
39,090 

141,013 
8,700 

25,054 
14,554 
46,435 
366,814 
16,571 

1,243 
60,832 
45,039 
19,778 
65,891 

10,448 
4,011 



Adjusted 
gross income 
less deficit 

dollars) 



3,216,964 

290,254 

1,598,086 

1,423,375 

23,559,931 
13,577,718 
5,916,787 

9,065,426 

2,579,683 
5,151,011 
895,720 
1,556,075 
6,056,133 

4,011,521 

897,985 

849,284 

19,923,139 

7,252,595 

3,554,332 
2,962,089 
3,359,160 
3,640,116 
1,255,725 

5,685,935 
9,106,049 
14,238,093 
4,907,244 
1,392,740 

6,249,130 
974,573 

1,749,155 
530, 165 
903,346 

11,667,443 
1,111,271 

33,893,484 

4,467,355 

673,681 

17,389,492 
2,871,543 
2,584,107 

19,513,376 
1,334,680 

2,068,449 

693,770 

3,796,296 

12,356,351 

1,210,617 

485,357 
4,997,439 
4,665,784 
2,491,355 
6,157,596 

543,190 
330, 569 



280,228,863 



Taxable 

income 



(Thousand 
dollars) 



1,453,883 
174,140 
799,466 
606,904 

15,948,112 
7,659,697 
3,510,601 

4,777,814 

1,353,594 

3,078,976 

542,027 

907,224 

3,013,809 

1,855,436 

457,678 

381,825 

11,596,793 

4,003,606 

1,748,381 
1,437,476 
1,614,618 
1,836,480 
598,456 

3,037,384 
4,879,997 
7,966,803 
2,455,196 
542,733 

3,276,584 
499,024 
855,141 
310,389 
465,875 

6,574,097 

543,754 

18,459,750 

1,839,034 
294,718 

9,746,638 

1,390,013 

1,325,106 

10,669,401 

708,735 

829,390 

293,536 

1,714,637 

6,473,061 

558,103 

215,374 
2,450,142 
2,532,039 
1,266,944 
3,218,774 

276, 541 
228,622 



IiiLOme tax 

after 

credits 



( Thouaand 
dollars) 



ill) 



323,363 
38,312 
183,156 
133,857 

3,650,876 

1,777,124 

809,425 



308,411 
727,039 
164,399 
213,070 
712,895 

419,306 
101,430 
83,035 
2,695,317 
394,409 

382,461 
321,627 
370,527 
427,308 
129,243 

675,769 

1,111,125 

1,844,636 

550,228 

119,481 

758,715 
109,100 
189,895 
74,276 
101,296 

1,487,159 
127,330 

4,434,724 

416, 596 

63,730 

2,219,449 
328,978 
291,606 

2,480,178 
164,769 

179,893 
63,236 
389,583 
1,536,437 
123,060 

46,491 
542,757 
564,834 
279,447 
716,369 

60,955 
49,447 



See text for "Description of Sample and Limitations of Data" and "Explanation of Classifications and Terms. 
^Net loss exceeded net income. 

^Consists of returns with addresses outside United States, Alaska, and Hawaii. 
Net loss exceeded net profit. 



54 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



Table 15.— ADJUSTED GROSS INCOME AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BY STATES AND TERRITORIES 

[Taxablt? and nontaxable retuiTis ] 



Adjusted gross income classes 



Number of 

returns 



Adjusted 
gross 
income 

( Thotiianii 



Income tax 
after 
f:redits 

(■Thousand 
dollars) 



Number of 

returns 



Adjusted 
gross 
income 

(Thoiisitt]fl 
dotlofs) 



Income tax 

after 

credits 

(Thousand 

doHsrs} 



Number of 
returns 



Adjusted 
gross 
income 

(Thousanrf 
dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



Number of 
reti-irns 



Adjusted 

gross 

income 

(Thousand 

dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



No adjusted gross income.. 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 ujlder $4,000 

$4,000 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 $1,000,003. 
$1,000,000 or more 



Total. 



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 $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 $l,000,0Oi 
$1,000,000 or more 



Total. 



No adjusted gross income. 

Under $1,003 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 



$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 under $9,00) 

$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 



Alaska 



Arizona 



Arkansas 



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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,003 

$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 $200,003... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 

Total 



6,243 
102,139 
130,335 
122,107 
113,098 
99,482 

73,526 
52,060 
35,388 
20,735 

11,899 

19,581 

4,466 

2,465 

3,275 

720 

73 



18,573 
58,682 
196,714 
307,260 
391,955 
446,378 

400,102 
336,193 
263,868 
174,931 
113,433 

228,633 

77,275 

55,546 

108,063 

46,807 

8,731 
4,307 
4,980 
1,679 



^3,216,964 



557 

6,578 

14,790 

24,163 

33,041 

33,980 
33,920 
29,923 
21,192 
15,805 

33,703 
13,449 
11,195 
25,435 
16,777 

3,580 

1,984 

2,505 

786 



(2) 

4,930 
6,427 

6,753 

4,442 

(^) 

6,513 
C^) 

4,687 
(^) 

5,425 

1,040 

28 



323,363 



3,155 
9,508 

19,105 

13,384 

(^) 

42,148 
(') 

39,533 

65,430 
17,313 

1,800 



'290,254 



_ 


5,543 


43 


37,707 


647 


47,001 


1,244 


( 43,617 
1 41,087 


1,802 


42,064 


(') 


43,497 


4,754 


27,643 


n 


18,311 


5,760 


10,450 


( = ) 


8,631 


10,288 


12,283 


3,350 


2,824 


f 2\ 


/ 1,154 




1 2,217 


651 


520 



38,312 



15,827 
20,948 
63,793 
107,401 
144,612 
189,502 

239,006 

177,538 

137,876 

88,536 

82,273 

144,646 
48,542 
25,362 
76,143 
34,373 

9,831 
1,533 
2,691 
549 
3,708 



307 

3,887 

5,089 

9,781 

14,505 

22,050 
17,363 
14,679 
10,252 
10,829 

20,704 

8,343 

5,056 

19,557 

12,603 

4,123 
683 

1,185 
263 

1,897 



6,619 

79,302 
86,530 
85,071 
53,616 
43,587 

34,459 

17,081 

10,240 

7,180 

7,332 
2,351 

864 
1,374 

243 



183,156 



112,257 
43,579 
127,378 
211,474 
185,084 
197,000 

190,123 
109,889 
77,321 
60,814 

87,781 
40,462 
19,262 
44,038 
15,459 

3,291 
1,050 
3,300 
502 
1,611 



'1,423,375 



334 

3,881 

9,317 

11,879 

17,083 

17,361 
11,487 
8,570 
7,634 

13,038 
7,179 
3,908 

10,385 
5,332 

1,464 
465 

1,464 
233 



Total 



33,762 
493,474 
606,407 
551,300 
609,457 
676,676 

616,593 
503,266 
359,875 
269,871 
182,941 

303,445 
68,345 
29,481 
38,141 
9,236 

1,319 
411 
405 



5,361,993 



'209,025 

260,522 

894,164 

1,377,702 

2,132,211 

3,054,887 

3,383,443 
3,290,012 
2,682,730 
2,286,106 
1,732,300 
3,560,113 
1,168,314 

658,369 
1,257,187 

603,900 

157,962 
69,329 

115,580 
45,317 
32,803 



'28,559,931 



3,165 
46,753 
93,947 
180,122 
286,320 

317,358 
339,770 
300,393 
277,377 
223,863 

521,420 
206,605 
134,002 
317,480 
215,518 

66,644 
30,411 
51,731 
22,272 
15,724 



72,116 
76,636 
72,633 
75,639 
73,123 
o5,349 
49,449 
20,092 
20,412 
12,807 



'23,481 
37,289 
115,328 
181.167 
264,997 
328,197 

357,630 
319,395 
143,731 
171,729 
120,350 

225,881 
90,143 
47,275 

118,275 
46,591 

14,547 
4,483 
7,395 
6,415 
1,346 



'2,579,683 



598 

5,133 

11,502 

21,254 

29,614 

32,950 
31,673 
16,318 
21,848 
15,709 

33,241 
16,145 
9,183 
30,594 
16,740 

6,448 
2,080 
3,500 
3,199 
632 



,411 



Florida 



lc.5,167 
220,819 
201,204 
210,561 
168,936 

118,891 
73,615 
52,577 
47,067 
2'', 109 

40,643 

12,634 

6,635 

9,824 

2,576 

364 
89 

114 
13 



Total 1,377,490 



'24,980 
89,154 
326,968 
502,737 
734,258 
759,846 

650,512 
507,097 
391,927 
399,307 
255,396 

480,944 
216,076 
147,924 
326,809 
168,157 

43,751 
15,485 
33,207 
9,319 
21,789 



'6,056,183 



710 
12,614 
26/464 
47,868 
57,954 

58,157 
50,371 
44,768 
48,450 
32,912 

69,796 
37,272 
29,481 
81,003 
59,772 

18,332 
6,663 

15,354 
4,213 

10,741 



712,895 



Los Angeles standard metropolitan 
area 



1,296,687 



3,236,173 



3,723,302 



'13,577,718 



274,192 



Connecticut 



103,054 
36,669 
89,258 
137,157 
134,231 
105,341 
87,233 
65,561 
41,632 
27,323 

43,881 
12,429 
6,298 
8,661 
2,241 

367 

113 

123 

15 



55,908 
129,544 
225,268 
478,379 
604,865 

577,424 
567,108 
489,280 
350,228 
259,467 

514,441 
214,661 
139,579 
286,436 
147,250 

44,456 

19,123 
35,256 
10,892 
6,516 



'5,151,011 



652 

7,949 

20,609 

49,692 

62,220 

58,876 
65,616 
59,444 
45,726 
35,430 

76,721 
37,333 
27,390 
72,808 
52,790 

18,397 
9,004 

17,197 
5,967 
3,263 



727,089 



Georgia 



9,329 
123,970 
165,249 
185,542 
149,046 
116,186 

86,895 
59,275 
33,088 
21,757 
14,804 

24,711 
7,043 
3,383 
5,192 
1,312 

140 
35 
22 
2 



1,006,981 



'13,299 
68,079 
246,408 
458,553 
518,274 
522,102 

479,497 
383,534 

246,931 
185,358 
140,566 

290,481 
122,003 

76,135 
173,350 

82,903 

17,837 
6,030 
5,432 
1,247 



'4,011,521 



577 

3,966 

21,529 

32,573 

39,219 

44,307 
39,616 
28,576 
22 ,984 
19,168 
41,868 
20,987 
14,710 
43,277 
27,224 

7,797 
2,726 
2,422 

775 



419,306 



San Francisco — Oakland standard 
metropolitan area 



'5,916,787 



317,864 



17,179 
20,834 
20,526 
18,795 
16,057 

15,242 

10,576 
10,182 
6,183 
4,428 

7,303 
2,109 
1,016 
2,072 
431 

57 
32 
69 
19 
26 



9,467 
31,667 
52,008 
66,697 
73,254 

82 , 511 
68,535 
76,032 
52,283 
42,288 

37,640 
35,571 
22,736 
69,769 
30,631 

6,949 

5,402 

20,671 

14,350 

"47,097 



'895,720 



100 
1,492 
3,341 
5,544 
5,915 

8,815 
8,272 
9,067 
6,792 
5,599 

13,592 
6,482 
4,602 
17,415 
11,222 

3,155 

2,502 
11,479 

8,609 
29,904 



164,399 



Hawaii 



(') 

27,467 

29,353 

34,956 

26,438 

30,269 

19,341 
16,922 
9,473 
7,106 

6,641 

1,639 

697 

913 

205 



212,520 



13,838 
43,700 
89,719 
92,244 
135,826 

105,983 
109,536 

71,070 

64,114 

79,137 
28,077 
15,498 
29,996 

13,006 

1,453 
1,863 
1,899 



'897,985 



176 
2,979 
6,553 
6,567 

12,312 
9,944 

11,271 
8,202 
8,295 

11,752 
4,984 
2,877 
7,741 
4,755 

730 
705 
860 



Remainder of State 



2,778,785 



4,275,013 



1,944,337 



'9,065,426 



200,719 



1,064,327 



District of Columbia 



37,272 
45,910 
45,345 
61,567 
45,683 
29,062 
22,855 
11,292 
6,817 
5,895 

15,870 
3,123 

1,685 

2,440 

697 

103 

33 

42 

2 

1 



337,129 



19,730 

69,665 

111,534 

217,590 

204,534 

157,594 

147,303 

34,690 

57,752 

55,653 

183,004 
53,878 
37,236 
30,417 
45,629 

12,009 
5,571 

11,101 
1,161 
2,820 



'1,556,075 



161 

3,337 

7,652 

18,092 

22,099 

18,443 
18,693 
11,099 
8,380 
7,922 

30,315 
9,543 
7,343 
19,616 
15,817 

5,132 
2,566 
5,110 
531 
1,164 



Idaho 



(•) 

30,378 

33,917 

31,623 

31,308 

27,442 

17,480 

14,699 

5,860 

5,393 

5,956 

1,544 

414 

738 

527 



14,075 

50,269 

82,089 

110,109 

124,073 

94,992 
94,603 
43,395 
58,735 

66,256 

25,297 

9,253 

24,122 

32,907 

998 

1,190 



'849,284 



93 
2,036 
4,595 
5,925 
6,608 

8,674 

10,023 

5,120 

5,667 

10,077 
4,543 
2,105 
5,052 
5,392 

339 
724 



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 1957 



55 



Table 15.— ADJUSTED GROSS INCOhE AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BY STATES AND TERRITORIES— Continued 



[Taxable and nontaxable returns) 



Adjusted gro^s income classes 



Number of 
ret'orns 



Adjusted 
gross 
ineome 

( Thousand 
dollars) 



Income tax 
after 
crcdi ts 

dollart) 



Number of 
returns 



Adjusted 
gross 
income 

( Thousand 
dot lors) 



Income ta> 

after 

credits 

(Thousand 

do! larsl 



Number of 
returns 



Adjusted 
gross 
income 

f Thousand 
dollars) 



Income tax 
after 
credits 

( Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
i ncome 

( Thousand 
dollars) 



credits 
(Thousand 
dollars) 



Illinois 



Indiana 



Iowa 



Kansas 



No adjusted gross income. 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 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 



23,747 
377,851 
399,929 
387,409 
469,138 
519,898 

425,176 
359,052 
254,581 
178,693 
115,182 

186,790 
41,276 
18,267 
27,622 
7,667 

i,a^3 

314 



3,794,017 



l47,fl46 
207,298 
595,478 
973,458 
1,643,723 
2,338,975 

2,330,426 
2,326,487 
1,902,007 
1,513,685 
1,088,040 

2,184,250 
707,551 

408,350 
938,046 
503,722 
120,036 

,?6!»24 
29, 'AS 
20,434 



'19,923,139 



2,460 

30,528 

•'4,011 

153,874 

235,205 

240,465 
258,775 
231,570 
195,354 
148,004 

329,138 

126,236 



53,581 
2S,56r 



l6,2i i 
11,431 



9,557 
177,794 
196,563 
166,510 
185,902 
217,724 

179,562 

145,057 

89,297 

60,245 

37,715 

55,988 

11,558 
4,1.24 
7,352 
2,159 



2,695,317 



'19,352 
93,608 
294,096 
415,590 
650,630 
977,355 

984,174 
939,040 
66A,515 

510,082 
356,553 

650,163 

195,036 
103,102 
243,202 
132,469 

29,443 
9,899 

16,4 32 
1,931 
4,572 



1,210 
13,517 
27,729 
54,051 
91,766 

99,743 

106,371 
81,381 
67,368 
50,680 

99,533 
35,984 
21,129 
65,182 

48,936 

13,413 
4,687 
8,461 
1,021 
2,247 



l-,933 
125,179 
154,950 
145,941 
130,206 
136,211 

85,067 
60,186 
33,580 
14,540 
11,159 

21,352 
5,474 
2,197 
3,512 

696 

62 
22 
15 



'21,820 
69,542 
226,405 
364,460 
456,505 
613,047 

466,114 
389,560 
287,886 
123,258 
105,989 

252,358 
93,556 
49,396 

117,719 
44,415 

7,692 
3,975 

4,275 



'3,654,332 



684 

9,137 

21,532 

34,682 

49,397 

45,130 
40,224 
34,141 
15,123 
13,955 

37,513 
16,814 
10,244 

30,068 
16,493 

3,450 
1,869 
2,005 



19,365 
102,428 
123,378 
95,843 
91,887 
96,363 

79,919 
49,047 
33,967 
16,026 
7,011 

18,737 

4,810 

2,603 

3,629 

553 

85 



382 ,461 



745,702 



'23,529 
53,983 
181,672 
234,697 
323,473 
435,447 

439,217 
318,098 
254,828 
134,626 
65,791 

220,329 
82,021 
58,894 

120,925 
36,462 

9,912 
2,530 
9,752 
1,959 
1,002 



'2,962,039 



Kentucky 



Maine 



Maryland 



No adjusted gross income. 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 

$5,000 u.'.der $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 

No adjusted gross income. 

Under $1,000 

$1,000 under $2,01* 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 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 

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 $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 $20,003 

$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 



4,152 
147,269 
143,114 
115,747 

116,050 
1OT,12'. 

S0,0t,9 
48,519 
37,022 
16,972 

13,950 

17,901 
4,650 
2,144 
3,397 
1,517 

235 
32 



'12,246 

33,539 

206,291 

287,525 

405,30? 

..'11, •;;• 

439,333 
315,314 
274,398 
144,556 
131,190 

210,095 
79,135 
47,064 
112,211 
105,063 

26,403 

5,466 

5,393 

653 



•'32 

6,950 
17,039 
31,926 
"J-3 , V.1 

40,4=.4 
32,453 
30,314 
18,306 
15,973 

31,169 
13,371 
9,124 
27,310 
38,475 

10,832 
2,698 



I') 

3-3 , " 3f 
12 •'..."• 
13],'-', 
11.; 

■39,1 



)3.j 



62,321 
39,227 
26,538 
13,3'?3 

27,918 
7,060 
3,223 
5,253 
1,152 

175 



819,737 



50,031 
139,r,20 
324, t2f 
392,913 
4 39,926 

333, 526 
401,670 
294,395 
224,142 
126,224 

329,178 
120,743 

72,014 
175,020 

74,857 

20,604 
3,521 

11,997 
3,164 
1,327 



576 
7,668 
13,214 
25,953 
36,389 

35,607 
41 ,499 
33,337 
27,419 
16,343 

49,305 
22,324 

15,777 
47,728 
27,761 

9,244 
3,931 
6,038 
1,200 
895 



(') 

48,333 

62,239 

50,268 

58,513 

50,039 

23,266 

21,263 

7,642 

5,945 

in 

5,110 

2,116 

923 

1,163 

230 

27 
12 



(') 
25,666 
91,544 
125,946 
206,169 
225,049 

128,130 

138,367 

57,303 

50,595 

60,306 
36,080 
20,651 
33,191 

14,370 

3,115 

1,991 

921 

583 



'1,255,725 



330 
4,910 
7,841 
15,400 
17,546 

12,375 
15,202 
7,198 

6,044 

9,316 
6,832 
4,001 
9,654 
5,219 

1,080 
882 

500 
344 



129,635 
145,036 
140,362 
164,305 
146,856 

127,339 
94,803 
66,409 
43,544 
32,271 

54,383 
10,041 
5,6^.2 
6,864 
1,301 

145 
51 



69,631 
215,312 
354,523 
577,672 
660,423 

698,451 
614,715 
495,471 
409 ,703 
304 ,47; 

636,065 
171,811 
124,226 
229,730 
64,582 

17,138 
8,836 

11,934 
3,269 
1.021 



Massachusetts 



t.lichigan 



ssissippi 



7,40.;, 
222,354 
242,403 
294,419 
263,597 
280,633 

221,217 

158,555 

106,719 

56,511 

30,902 

59,117 

l'',162 
7,675 

12,340 
3,107 

460 

141 

111 

12 

5 



'13.043 
11^,29-3 
362,932 
740,745 
922,769 
1,260,226 

1,210,1-,1 

1,023,018 

798,159 

479,532 

292,981 

693,913 

294,503 

172,384 

416,911 

204,072 

54,568 

24,425 

30,078 

3,052 

8,354 



1,330 
21,621 
61,076 
82,902 
117,046 

116,509 
107,906 
90,696 
60,010 
38,401 

101,145 
50,607 
33,776 

103,810 
69,870 

22,508 

10,589 

13,391 

3,962 

3,720 



11,895 
267,413 
266,642 
261,812 
291,038 
400,115 

351,328 
255,296 
180,650 
128,426 
88,839 

134,424 
27,043 
10,927 
17,942 
4,153 

949 

202 

133 

31 



1,111,125 



'24,937 
137,746 
391,002 
656,408 
1,026,455 
1,802,047 

1,920,060 
1,654,253 
1,349,917 
1,088,547 
841,245 

1,567,385 
460,790 
243,605 
602,892 

272,209 

109,075 
34,294 

52,737 
19,72C 
32,643 



1,63'' 

20,241 

44,476 

37,872 

163,341 

139,213 
173,799 
158,675 
138,770 
113,553 

234,341 

82,366 

49,913 

155,673 

101,673 

51,316 
16,564 



14,683 
152,140 
182,067 
145,116 
146,767 
143,612 

121,142 
90,749 
52,212 
35,458 
22,329 

30,321 
8,987 
3,862 
5,549 
1,127 

193 
55 



'22,272 
79,663 
263,034 
362,833 
515,224 
647,646 

663,005 
584,557 
389,666 
300,026 
211,602 

355,005 

153,668 

35,358 

185,717 

72,700 

22,925 
9,539 

17,034 
6,011 
4,248 



896 
12,902 
24, 336 
41,664 
55,379 

53,512 

60,305 
43,170 
36,350 
27,025 

50,513 
26,371 
16,751 
44,836 
24,621 

9,769 

4,064 
8,075 
2,980 
1,658 



8,067 
60,283 
83,161 
30,761 
62,420 
36,644 

29,601 
17,847 
11,779 
6,415 
4,305 

6,560 
1,991 
1,253 
1,257 
240 

56 
2 



'14,528 
31,859 
125,758 
200,719 
217,327 
162,294 

162,013 
115,712 

83,041 
54,007 
41,179 

73,867 
33,716 
27,814 
42,024 
16,029 

6,859 
361 

1,13" 



16,593 
190,471 
221,157 
213,476 
175,678 
175,929 

156,059 

100,135 

72,623 

31,584 

27,196 

41,932 

10,641 

5,190 

8,404 

2 , .386 

327 
87 
93 



1,455,037 



'21,906 
100,100 
.329 ,210 
540,843 
614,237 
790, 582 

861,116 
643,096 
543,478 
266,563 
256,953 

493,309 
181,739 
115,282 
284,632 
155,913 

39,147 
14,316 
25,377 
6,536 
2,607 



'6,249,130 



1,107 
14,278 
36,292 
45,708 
70,121 

83,397 
69,551 
65,975 
34,654 
35,349 
74,307 
32,800 
22,869 
72,514 
57,431 

17,359 
7,065 

13,310 
3,221 
1,407 



32,^"''- 
35,, 390 
27,138 
24,947 
30,359 

29,205 

15,1.35 

10,508 

7,741 

6,666 

1,953 

1,390 

924 

116 

20 



758,715 



230,389 



18,252 
54,795 
66,725 
87,367 

136,566 

157,532 
98,066 
77,060 
65,752 

77,326 
33,903 
31,904 
30,497 
7,550 

2,365 
503 
445 
538 



'974,573 



242 
2,822 
4,116 
6,426 

10,259 

15,592 
10,872 
9,276 
3,650 

11,. 536 
6,381 
6,718 
7,865 
2,900 

927 
194 

236 
222 



15,9C4 
30,734 
33,451 
31,241 
71,517 
55,021 

37,960 

21,373 

17,460 

9,251 

5,497 

10,910 

2,877 

1,490 

1,794 

427 

24 



'27,188 
44,257 
123,073 
201,191 
246,540 
245,472 

207,950 
140,586 
130,012 
78,814 
52,365 

128,413 
48,348 
32,676 
60,942 
27,301 

2,684 
2,724 
2,495 



'1,749,155 



396 

5,269 

11,228 

19,583 

20,542 

19,443 
16,277 
14,555 
9,813 
7,399 

19,408 

8,739 

6,772 

16,739 

10,182 

1,181 
1,308 
1,061 



9,329 
11, .318 

9,924 
11,551 
12,221 

12,120 

8,491 
6,375 
5,780 

4,931 

1,234 

595 

758 

133 

70 
12 



3,906 
17,049 
24,332 
39,966 
54,443 

66,200 
55,517 
47,700 
49,017 

57,261 
20,922 
13,350 
26,525 
8,741 

8,602 
2,030 
2,106 
1,931 



',165 



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



56 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



Table 15.— ADJUSTED GROSS INCOME AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BY STATES AND TERRITORIES— Continued 

(Taxable and nontaxable returns) 



Adjusted gross income classes 



No adjusted gross incorae. 

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 $5,000 

$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 $200,003.. 
$200,000 under $500,000. . 
$500,000 under $1,000,000 
$1,000,000 or more 

Total 

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 $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 

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 $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 

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 $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 



Number of 
returns 



Adjusted 
gross 
income 

( Thousand 



Income tax 
after 
credits 

(Thouannd 
dollars) 



New Hampshire 



( = ) 

30,845 
31,105 
34,180 
34,787 
33,406 

24,533 
13,259 
9,338 

5,975 

4,503 
1,373 

721 
1,039 

155 

24 
6 



16,327 
46,155 
86,345 
122,528 
151,745 

134,195 
85,130 
70,286 
53,059 

55,434 
23,087 
15,791 
33,997 
9,803 

2,786 

1,072 

841 



^908,346 



16t 
2,369 
6,812 
10,138 
13,861 

13,642 
8,823 
8,785 

6,378 

8,762 
3,896 
3,102 
9,119 
3,471 

1,120 
457 
394 



North Carolina 



9,757 
186,234 
223,581 
242,096 
183,644 
131,428 

93,811 
50,878 
33,694 
23,713 
14,132 

19,781 
7,611 
3,584 
4,932 
1,259 

74 

36 

38 

3 



115,688 
102,862 
328,642 
603,455 
537,765 
589 , 393 

512,686 
393,915 
250,363 
200,100 
134,275 

234,555 

130,405 
79,248 

166,665 
83,888 

8,820 
6,205 
10,344 
2,167 
7,289 



^4,467,355 



694 
10,343 
27,938 
35,253 
40,361 

41,179 
39,028 
26,236 
24,349 
17,284 

33,128 

21,28'. 
14,84n 
39,937 
28,370 

3,544 

2,670 

4,337 

953 

4,855 



Number of 

returns 



Adjusted 
gross 
income 

(Thousand 
doIUrs) 



after 
credits 
(Thouianc 

dollars! 



3,396 
219,707 
238,658 
240,664 
267,540 
311,035 

278,655 
210,430 
148,728 
97,543 
59,943 

107,123 

28,402 

11,661 

15,846 

3,225 

401 
120 
111 



'15,515 
111,331 
352,360 
605,491 
942,452 
1,400,122 

1,525,206 

1,363,789 

1,112,278 

823,206 

567,200 

1,260,054 
486,556 
258,531 
531,927 
212,376 

48,255 

20,611 
30,996 
13,959 
10,208 



'11,667,443 



1,278 

17,132 

46,481 

87,623 

133,965 

152,132 
146,550 
130,209 
104,096 
76,298 

185,630 
85,195 
51,010 

136,047 
75,145 

21 ,493 
9,717 

14,853 
6,542 

4,753 



North Dakota 



Oregon 



8,497 
79,447 
83,353 
71,511 
61,559 
79,521 

61,178 
52,938 
30,649 
22,366 
11,206 

18,758 
4,329 
2,111 
2,514 
578 

83 
24 
16 



591,142 



'31,404 
43,652 
121,333 
179,451 
215,397 
357,910 

335,144 

343,401 
230,228 
189,241 
105,465 

220,406 
83,341 
46,589 
84,141 
38,395 

9,656 
4,035 
4,371 
2,286 
1,069 



'2,584,107 



525 

5,111 

10,674 

16,203 

30,235 

31,462 
35,784 
25,783 
23,435 
13,497 

32,252 
14,085 
8,684 
21,208 
13,721 

4,036 

1,665 

1,755 

932 

508 



291,606 



South Dakota 



5,934 
39,336 
46,619 
36,254 
34,956 
21,146 

15,477 
8,586 
6,223 

4,127 

3,134 

820 

594 

517 

58 



224,341 



'7,919 
20,579 
66,730 
89,348 
121,574 
94,226 

83,893 
54,852 
46,525 

37,149 

36,527 
14,014 
13,082 
18,066 
3,721 

1,136 

157 



'693,770 



153 

2,406 
4,013 
7,403 
7,348 

7,598 
6,055 
5,900 

4,813 

5,202 
2,630 
2,767 
5,022 
1,344 

543 
89 



5,065 
33,403 
43,755 
32,309 
28,165 
24,175 

13,891 
8,535 
5,119 

4,452 

3,703 

1,052 

407 

712 

70 



205,814 



'10,456 
19,355 
63,165 
30,873 
96,079 

110,083 

75,809 
55,362 
45,876 

39,473 

43,973 
18,044 

9,360 
22,083 

4,421 



'673,681 



201 
2,068 
4,511 
5,614 
9,036 

6,590 
6,029 
5,413 
5,463 

6,620 
3,241 
1,843 
5,435 
1,579 



Number of 

returns 



Adjusted 
gross 
i ncome 

(Thousand 
dollars) 



credits 

(Thousand 
dollars) 



New Mexico 



5,661 
33,274 
35,229 
30,917 
35,761 
28,916 

27,246 
15,729 
10,818 
10,563 
5,235 

10,298 

1,432 

1,116 

931 

548 

55 
6 
7 



'6,523 

17,110 

50,132 

77,627 

126,281 

130,454 

149,297 
102,241 
79,389 
89,748 
49,335 

119,670 
24,482 
24,477 
32,562 
34,595 

7,139 
1,057 
2,148 



253,793 '1,111,271 



191 
1,676 
3,598 
7,071 
9,905 

13,853 

9,250 
8,755 
11,089 
6,090 

17,734 
4,536 
5,384 
8,703 

13,615 

4,285 

478 

1,082 



127,330 



Ohio 



Number of 
returns 



Adjusted 
gross 
income 

( Thousand 
dollars) 



Income tax 
after 
credits 
(Thouaaisd 
dollars) 



New York 



17,996 
623,525 
728,536 
841,595 
917,838 
897,692 

748,147 
502,950 
388,321 
223,390 
150,317 

283,695 

77,517 
37,471 
57,317 
16,099 

2,904 

1,001 

1,085 

137 

63 



'35,328 
329 ,665 
1,091,793 
2,108,271 
3,207,139 
4,031,257 

4,084,554 
3,256,451 
2,908,227 
1,937,667 
1,420,432 

3,354,276 
1,327,194 

330,508 
1,921,861 
1,072,006 

349,018 
171,714 
310,663 
88,693 
127,313 



'33,893,434 



Pennsylvania 



14,250 
431,238 
519,195 
528,974 
555,401 
605,002 

526,649 

331,590 

217,896 

139,032 

78,972 

126,072 
32,198 
15,132 
21,3o5 
7,965 

1,217 

276 

214 

51 

17 



4,162,356 



'38,551 

227,311 

776,929 

1,320,445 

1,981,088 

2,717,520 

2,880,123 
2,146,011 
1,625,992 
1,174,024 
742,842 

1,482,581 
552,173 
337,617 
721,905 
532,402 

143,287 
47,037 
59,120 
35,867 
43,253 



2,800 

41,972 

101,539 

170,782 

253,252 

281,517 
238,192 
194.992 
151,197 
101,124 

224,054 

99,757 

70,005 

191,408 

198,082 

64,273 
22,271 
30,914 
18,486 
23,561 



6,753 
144,388 
132,437 
169,433 
133,264 
117,597 

89,825 

49,735 
37,387 
20,770 
11,751 

21,211 
6,023 
2,514 
5,011 
1,061 

117 



999,391 



'10,797 
30,673 
271,461 
420,812 
464,720 
523,506 

490,588 
319,660 
278,637 
17o,303 
110,850 

248,504 
102,322 

55,379 
162,737 

68,999 

13,471 
5,979 
6,574 
4,492 
1,326 



'3,795,295 



491 

3,521 

20,350 

29,044 

39,061 

44,039 
31,993 
32,664 
21,323 
14,245 

35,398 
18,03" 
10,779 
42,052 
25,128 

5,706 
2,809 
3,367 
3,046 
532 



12,797 
340,480 
361,158 
336,382 
408,746 
484,435 

465,714 
327,252 
221,802 
150,302 
97,802 

135,790 

29,359 

14,884 

22,048 

5,107 

722 
211 

202 



'19,552 
180,749 
532,643 
845,565 
1,438,125 
2,180,352 

2,550,142 
2,122,535 
1,653,462 

1,271,773 
924,679 

1,592,299 
503,336 
331,850 
736,235 
333,356 

86,853 
36,540 

57,437 
17,690 
13,473 



'17,389,492 



2,085 

26,420 

61,538 

131,338 

200,420 

252,197 
232,250 
198,189 
165,940 
126,768 

240,971 

91,890 

69,540 

195,095 

123,447 

38,171 
17,247 
29,000 
8,914 
7,929 



2,219,449 



Rhode Island 



35,384 
50,712 
51,045 
46,074 
41,981 

35,661 
24,219 

12,179 
5,766 

6,468 
2,169 
1,314 
1,710 
433 

41 

20 
20 

S 



( = ) 
13,522 
75,041 
126,861 
161,051 
188,322 

199,541 
155,713 

90,431 
48 , 393 

77,817 
36,959 
29,109 
56,741 
29,500 

4,753 
3,408 
5,387 
5,708 
2,114 



'1,334,6 



205 
4,011 
9,319 
13,354 
18,750 

18,832 
17,041 
11,251 
6,271 

12,131 

5,571 

5,912 

15,116 

11,055 

2,126 
1,567 
2,905 
3,151 

1,624 



Texas 



31,181 
363,704 
411,020 
367,125 
379,989 
323,093 

266,591 

202,090 

127,491 

89,467 

62,685 

96,623 
24.381 
11,744 

18,207 
4,400 

563 
193 
230 
47 
13 



2,730,837 



'127,430 
191,434 
603,057 
921,300 
1,329,176 
1.446,938 

1,462,503 

1,305,357 

949,997 

756,345 

594,300 

1,138,967 
414,070 
261,266 
603,842 
283,370 

66,244 
33,163 
64,843 
34,039 
22,570 



'12,356,351 



1,392 
22,455 
46,324 
90,811 
120,042 

137.309 
141,383 
110,962 
94,191 
80,124 

172,673 
75,260 
57,064 
166,435 
108,697 

30,023 
15.998 
33.642 
17.406 
12.731 



1,536,437 



Oklahoma 



8,205 
106,986 
111,390 
97,281 
97,312 
84,320 

73,108 
45,000 
25,298 
18, 394 
7,819 

17,759 
4,593 
2.108 
4.113 
725 

455 
37 

41 



'11.624 
56.286 
163,221 
238,831 
336,190 
377,760 

400,783 
289,521 
194,665 
155,263 
73,922 

211,000 
78,404 
46,925 
136,295 
48,267 
49,500 
6,456 
10.707 
6,051 
3,070 



'2,371,543 



South Carolina 



73.991 
93,734 
114,007 
98,901 
60,089 

49,273 
27,919 
19,631 
10,032 
4,822 

9,181 
2,958 
1,477 
1,654 
303 

29 

10 
11 



37,551 
138,677 
285,482 
341,811 
270,155 

269,751 
180,900 
147,923 
84,859 
45,521 

108,310 
50,897 
32,765 
54,130 
19,661 

3,615 
1,759 
3,203 
1,140 



Utah 



34,742 
33.581 
28.866 
32.362 
43.666 

35,027 
22 , 572 
12,401 

8,700 
( = ) 

8,344 

1,951 
940 

1,507 
230 

23 
5 
5 
1 



19,153 

48,851 

71,594 

114,687 

197,414 

190,893 
146,755 
92,369 
73.452 

99,561 
33,075 
20,994 
48,295 
14.983 

3.073 
834 

1,556 
526 



'1,210,617 



Footnotes at end of t.able. See text for "Description of Sample and Limitations of Data" and "Explsnation of Classifications and Terms." 



INDIVIDUAL INCOME TAX RETURNS FOR 1957 



57 



Table 15.— ADJUSTED GROSS INCOME AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND BV STATES AND TERRITORIES— Continued 

[Taxable and nontaxable returns ] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 



tax 

after 
credits 
{ Thousand 

dnltarx) 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars J 



Income tax 

after 

credits 

( Thousand 

dollars) 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dolUrsi 



Income tax 
after 

credits 

(Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Income tax 

after 

credits 

(Thousand 

dollars) 



Vermont 



Virginia 



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 $6,000 

$6,000 under $7,000 

$7,000 under $a,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 

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 $6,000 

$6,000 under $7,000 

$7,000 under $S,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 



14,685 
25,967 
23,423 
24,397 
17,256 

9,073 
5,858 

4,020 



,177 
649 
406 
511 



6,105 
176,291 
189,068 
177, 377 
157,177 
183,846 

153,217 
120,104 
82,533 
41,626 
23,719 

40,040 

10,564 

3,910 

6,837 

1,830 

324 
63 
63 



1,374,699 



( = ) 
7,435 
38,801 
59,834 
84,219 
77,505 

49,879 
38,481 
30,414 

31,619 

25,554 
11,066 

8,937 
16,702 

5,685 

945 
490 

1,203 
631 



55 
1,831 
3,382 

6,401 
6,013 

3,973 
3,986 
3,527 

3,765 

3,600 
1,913 
1,573 
3,392 
1,662 

382 
206 

567 
253 



5,822 
145,771 
201,900 
182,761 
172,642 
146,072 

102,065 
74,260 
56,266 
30,559 
23,034 

40,156 
8.806 
3,874 
4,527 

1,061 

133 

50 

33 

1 



'8,348 
78,352 
305,031 
455,436 
601,925 
657,719 

555,570 
480,767 
421,141 
258,538 
219,163 

471,151 
150,838 

86,765 
146,684 

68,593 

17,069 
8,615 

3,706 

705 

12 ,969 



439 



746 
12,301 
25,000 
42,808 
54,349 

52,880 
52,415 
43,463 
32,642 
29,266 

68,701 
26,029 
16,958 
35,571 
23,705 

7,512 
4,095 
4,166 

35C 
4,795 



3,770 
103,738 
114,181 
107,533 
110,121 
134,562 

127,495 
83,385 
55,087 
33,162 

27,060 

40,143 
8,394 
4,497 
5,113 
1,245 

123 
27 



542,757 



128,534 
56,788 
166,666 
265,896 
387,770 
607,279 

698,084 
533,072 
409 ,437 
322,581 
255,224 

466,003 
145,002 
100,741 
167,523 
77,996 

15,753 
4,581 

7,565 
1,357 



'4,665,784 



West Virginia 



716 
9,096 
18,505 
30,462 
57,119 

65,797 
55,993 

46,978 
38 ,981 
34,236 

70,139 
26,961 
21,561 
45,668 
29,021 

6,661 

2,114 

4,235 

591 



80,222 
91,395 
72,820 
62,715 
84,706 

77,347 
46,834 
27,007 
17,020 
10,353 

12,539 

3,439 

1,423 

2,711 

456 

IS 
10 



564,834 



41,972 
131,336 
179,242 
221,851 

381,057 

425,224 

302,874 

200,773 

144,310 

97,411 

146,339 
60,119 
32 ,022 
39,677 
31,123 

2,137 
1,677 
1,.359 



^2,491,355 



Other areas* 



^3,170 
92,774 
278,892 
448,616 
550,960 
828,769 

836,274 
777,801 
613,473 
353,535 
224,462 

466,317 
180,724 
86,795 
227,879 
117,979 

38,453 
10,677 
17,052 
2,410 
6,424 



'6,157,596 



1,153 
13,027 
32,717 
45,349 
72,823 

82,672 
34,634 
72,960 
42,682 
30,793 
68,319 
30,990 
16,755 
53,971 
36,699 

14,979 

4,425 

7,823 

981 

3,062 



(') 

10,085 

14,250 

14,685 

17,206 

15,373 

13,810 

7,793 

5,938 

7,4i9 

{') 

3,886 

848 

370 

441 

97 



716,869 



116,263 



r. , L^<_. 
20,487 
36,089 
59,834 
68,042 

75,90.1 
50,790 
44,605 
63,228 

46,162 
14,745 

7,746 
13,291 

6,230 

331 

1,092 

913 



'543,190 



103 

807 

1,909 

3,662 

5,951 

t,859 
5,176 
4,991 
8,835 

7,038 
2,732 
1,586 
3,702 
2,429 



n 



17,368 
15,845 
14,310 
9,332 
5,327 

10,014 
5,381 

8,672 

5,425 
443 
296 

1,093 
32 



175 
555 
361 



0,955 



9,034 
21,485 
34,116 
32,276 
23,819 

55,162 
35,764 



63,975 
7,676 
6,399 

31,799 
2,188 

499 
632 



'380,569 



59 

815 

1,435 

1,967 

2,227 

5,561 

3,919 



10,411 
1,455 

1,300 

3,133 

680 



(.') 



106 
292 



511 
6,295 
11,099 
16,702 
33,415 

40,165 
32,708 
23,771 
19,109 
13,616 

22,815 
11,384 
6,968 
24,351 
12,437 

1,039 
824 

1,082 
656 



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 United States, Alaska, and Hawaii. 



HISTORICAL TAIiLKS 
INDIVIDUAL RKTLRNS. 1948-1957 

Page 

16. Number of returns by major characteristics, adjusted gross 

income and deficit, taxable income, and tax 60 

17. Returns with income tax — number, adjusted gross income, and 

average tax, by adjusted gross income classes 61 

18 . Sources of income by type 52 

19. Itemized deductions on returns vath adjusted gross income, by 

type 62 

20. Selected sources of income by adjusted gross income classes.. 63 

21. Number of returns, adjusted gross income, and income tax, by 

States and Territories 66 



59 



60 



INDIVIDUAL INCOME TAX RETURNS, 1948-1957 



Table 16. —NUMBER OF RETURNS BY MAJOR CHARACTERISTICS, ADJUSTED GROSS INCOME AND DEFICIT, TAXABLE INCOME, AND TAX 



l'?57 



Number of returns, total^ . 



Returns with adjusted gross income, total. 
Taxable: 

With income tax 

Self-employment tax only 

Nontaxable: 

Self-employment tax only 

Other nontaxables 



Returns with no adjusted gross income, total' . . 

Taxable : 

Self-employment tax only 



Nontaxable: 

Self-employment 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 prof i t 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of other property. 

Rents and royalties net income 

Other sources^ 



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 



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. 



59,825,121 
59,407,673 
46,865, .115 



2,211,318 
10,331,040 



85,265 
332,183 



46,865,315 
12,959,806 

20,155,361 
18,569,233 

1,586,128 

39,669,760 
28,296,082 

10,956,230 
417,448 



46,365,315 
251,330 



52,596,961 
4,168,499 
7,286,314 

659,356 
261,085 
362,324 

6,775,335 
1,606,524 
2,936,564 
127,417 
4,097,602 



1,474,967 
265,951 

1,038,208 
150,294 

1,404,920 

20,167 



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 



18,453,563 
16,972,938 



40,738,441 
29,285,708 

11,054,572 
393,161 

7,350,166 

46,484,182 

46,258,646 
225, 536 



51,912,814 
3,924,583 
6,715,135 

613,747 
209,212 
375,008 

7,381,270 
1,550,819 

3,148,460 

98,875 

4,090,501 



1,591,397 
244,719 
783,596 
206, 108 

1,319,253 

23,102 



58,250,188 
57,818,164 



2,373,745 
10,755,354 



79,629 
352,195 



44,689,065 
13,561,123 

16,891,084 
15,434,733 



41,359,104 
29,254,332 



11,672,748 
432,024 



44,914,210 

44,689,065 
225,145 



51,255,701 
3,715,617 
6,330,784 

575,633 
192,029 
360,155 

6,736,435 
1,687,570 
2,899,881 
109,983 
3,936,860 



1,508,662 
267, 102 
654,121 
157,919 

1,253,080 

20,978 



56,747,008 
56,. 106, 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 



4,211,656 

42,814,133 

42,633,060 
181,073 



49,925,305 
3,681,007 
6,124,385 

730,279 

368,806 

6,320,812 
1,588,046 
2,4U,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 



405,277 

45,223,151 
12,615,033 

14,426,417 
12,932,132 

1,089,003 
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 

426,823 

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 

1,192,830 
38,205 



56,528,817 

56,107,089 



42,333,675 
1,0.13,157 



12,240,257 
421,723 



43,876,273 
12,652,544 



12,335,776 

11,462,609 



960,880 
412,287 



43,693,041 
32,413,664 



49,842,862 
4,218,722 
5,196,439 

634,881 

425,669 

5,791,797 
1,625,320 
2,034,196 
98,738 
3,365,368 
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 



42,643,610 
12,793,399 

11,581,696 
10,212,822 

976,275 
392,599 

43,865,313 
32,435,738 

11,429,525 
4,073,311 



43,538,699 
4,033,391 
4,824,056 

598, 330 

432,106 

6,127,629 
1,692,545 
2,132,037 
100,765 
3,835,620 
2,353,892 



1,047,713 
219,339 
582,413 
180,335 
977,980 
30,570 



53,060,098 
52,655,564 

38,186,682 

14,468,882 
404,534 



38,186,682 
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 
3,668,423 
4,410,271 

525,514 

387,298 

5,876,922 
1,372,550 
1,895,963 
117,067 
3,727,762 
2,273,576 



988,465 
250,928 
668,038 
182,540 
899,337 



51,314,124 

51,301,910 

35,628,295 



15,673,615 
512,214 



35,623,295 
16,185,329 

9,691,340 
7,399,061 

1,280,065 
512,214 

42,122,784 
27,729,234 



44,167,831 
3,656,582 
4,714,567 

545,768 

353,347 

5,317,827 
1,971,001 
1,439,221 
123,254 
3,606,363 
2,288,711 

896,247 
278,292 
697,010 
160,209 
373,636 



52,072,006 
51,745,697 

36,411,243 



15,334,449 
326,309 



36,411,248 
15,660,758 

8,823,927 
7,297,843 

1,204,775 
326,309 

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 
1,694,230 
136,132 
3,174,410 
2,012,344 



320,474 
173,721 
586,123 
103,112 
821,073 



(Thousand dollai 



') 



Income tax after credits. 
Self-employment tax 



281,308,431 

262,169,29b 
19,139,135 

987,865 

152,664 
835,201 

149,363,077 



34,393,639 
581,165 



268,533,814 

249,551,275 
19,032,539 



204,316 
655,230 

141,532,061 

33,265,247 

32,732,132 

533,11^ 



249,429,182 

229,595,449 
19,833,733 



125,110 
773,755 



128,020,111 



29,613,722 

463,213 



230,235,355 

209,668,330 
20,567,025 

1,014,480 

35,900 
978,580 

115,331,301 



26,665,753 

301,498 



229,863,409 

212,421,184 
17,442,225 

1,155,153 

46,003 
1,109,150 



29,430,659 

226,614 



216,087,449 

193,531,784 
17,555,665 

797, 541 

23,425 

774,116 



23,020,238 

27,802.331 

217,457 



203,097,033 

185,171,964 
17,925,069 

760, 548 

23,912 

736,636 



24,227,780 
211,293 



179,874,478 

158,545,122 
21,329,356 



726,202 



18,374,922 
18,374,922 



161,373,205 

133,566,406 
22,806,799 



799,280 



14,538,141 
14,538,141 



164,173,861 

142,056,885 
22,116,976 

657,347 



15,441,529 
15,441,529 



'Includes returns with no information, 1948-52 and 1957. 
^Reported on Forms 1040. 

^Not available after 1953. Includes Forms ] 040A showing wages not subject to income tax wi tliholding, dividends, and interest, not exceeding $100 per return, reported in one sum 
as other income . 

*Not available prior to 1951 nor :'or 1955-57. 



INDIVIDUAL INCOME TAX RETURNS, 1948-1957 



61 



Table 17.— RETURNS WITH INCOME TAX— NUMBER, ADJUSTED GROSS INCOME, INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



miMBU 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 $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 

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 

INCOME 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 

AVERAGE INCOME TAX PES TAXABLE RETURN 

$5C0 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 



1,338,986 
2,257,213 
2,252,645 
2,764,261 

2,930,022 
6,682,982 
7,454,651 
17,697,020 

2,211,504 

543,154 

250,583 

366,156 

93,289 

14,089 

3,986 

3,979 

578 

217 



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

3,169,007 
7,158,365 
7,650,165 
16, 179,494 

1,918,975 
497,449 
234,745 

346,246 

39,095 

14,057 

3,843 

4,031 

593 

269 



1,437,846 
2,483,242 
2,447,663 
2,961,513 

3,318,528 
7,529,303 
7,619,205 
14, 328,468 

1,517,076 

425,730 
210,172 
120,42"/ 
190,589 
77,563 

12,902 

3,937 

4,009 

624 

263 



1,292,988 
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 



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 



2,692 
372 
145 



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 



152,900 
65,396 

14, U4 

3,195 
416 

148 



1,610,092 
2,754,588 
3,115,581 
3,814,784 

4,173,241 
8,858,530 
6,949,135 
8,699,138 

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 
3,668,606 
5,740,400 
6,U4,699 

679,114 
256,019 
139,837 

83,645 
136,462 

62,689 

11,564 

3,948 

4,058 

623 

219 



1,538,868 
2,742,856 
3,385,746 
4,418,528 

4,750,944 
3,076,430 
4,727,478 
4,837,794 

531,572 
220,420 
116,446 

65, 543 
105,718 

46,130 

8,028 

2,723 

2,572 

379 

120 



1,526,161 

2,619,795 
3,628,233 
4,633,599 

4,914,112 
8,230,633 
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 



46,865,315 



46,258,646 44,639,065 42,633,060 44,159,622 



42,833,675 41,594,222 



f Thousand dollar sj 



1,117,050 
2,831,221 
3,937,439 
6,225,270 

8,079,602 
23,448,457 
33,541,308 
119,494,167 

25,971,375 
9,294,499 
5,576,891 

' 12,220,088 

6,124,500 

1,681,598 
682,301 

1,122,465 
393,591 
427,474 



262,169,296 



39,223 
201,208 
332,570 
520,852 

716,095 

2,169,991 

3,150,403 

13,331,929 

3,851,830 
1,638,348 
1,120,885 

3,104,270 

2,173,193 

716,994 

307,378 
536,086 
200,731 
231,648 



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

8,737,648 
25,144,783 
34,380,979 
108,296,216 

22,543,784 
3,531,736 
5,215,782 

11,638,375 

5,900,331 

1,679,344 

659,130 

1,138,037 

396,602 

549,625 



249,551,275 



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

769,239 
2,312,101 
3,186,754 
12,190,219 

3, 369, 114 
1,520,665 
1,058,133 

3,009,248 

2,123,630 

703,331 
297,130 
545,677 
202,455 
288,234 



1,200,421 
3,106,659 
4,265,817 
6,666,813 

9,157,665 
26,407,943 
34,208,187 
94,801,910 

17,908,955 
7,295,826 
4,680,576 
3,284,321 
7,138,272 
5,149,13.1 

1,542,840 

674,131 

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 

653,397 

305,830 
549,179 
209,848 
290,936 



1,078,798 
3,047,987 
4,237,823 
6,922,726 

9,505,225 
27,312,439 
33,828,835 
81,237,475 

14,390,558 
6,316,307 

7,018,963 

6,067,727 
4,651,794 

1,339,769 
546,951 

915,760 
293,111 

406,532 



209,668,330 



37,648 
213,519 
344,635 
575,130 

817,847 
2,467,295 
3,049,831 
9,210,373 

2, 185, 166 
1,145,589 

1,521,383 

1,683,981 

1,708,710 

614,555 
257,014 
455,363 
154,735 
222,374 



1,146,237 
3,299,462 
4,865,679 
7,493,336 

10,156,359 
28,746,397 
34,370,599 
31,752,813 

13,718,699 
5,933,194 

6,355,250 

5,682,111 
3,994,325 

1,638,413 

753,081 
252,379 
275,263 



210,483,602 



46,165 
255,364 
449,372 
695,210 

988,259 
2,371,975 
3,545,531 
10,443,227 

2,358,268 
1,233,380 



1,786,009 
1,645,090 



414,246 
149,012 
169,496 



29,430,659 



1,191,714 
3,463,102 
5,176,783 
8,030,291 

10,717,09'? 
29,930,509 
32,575,069 
68,763,095 

11,677,403 
5,561, UO 

6,084,077 

5,757,127 
4,340,235 



391,963 
278,310 
289,224 



196,590,999 



46,964 
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 

1,3X,556 
1,811,292 



495,864 
164,964 
180, 196 



1,354,605 
3,452,761 
5,446,167 
8,578,144 

11,530,006 
30,946,234 
31,016,829 
55,838,698 

9,923,727 
5,078,155 
3,447,638 
2,556,301 
5,651,016 
4,500,312 

1,440,955 
687,244 

1,100,454 
349,694 
344, 6-C 



183,2'.3,590 



50, 542 
241,320 
461,740 
721,975 

998, 321 
2,728,262 
2,919,638 
6,607,556 

1,594,410 

978,921 

759,746 

628,012 

1,677,416 

1,778,160 

687,725 
356,130 
612,801 
211,452 
213,653 



24,227,780 



1,310,810 
3,381,544 
5,818,935 
9,290,893 

12,652,390 
30,154,986 
25,557,691 
39,046,068 

3,148,940 
4,396,990 
3,110,483 
2,281,381 
5,144,080 
4,192,517 

1,386,519 
676,791 

1,141,235 
419,462 

433,407 



158,545,122 



197,079 
413,125 
647,870 

890,984 
2,177,241 
2,043,783 
3,983,698 

1, 157, 379 
757,996 

615,381 

505,858 

1,332,086 

1,517,006 

613, 196 
328,914 
602,558 
239,381 
260,550 



13,374,922 



1,289,971 
3,474,249 
5,925,589 
9,926,073 

13,084,856 
23,027,897 
21,029,837 
30,970,696 

6,971,830 
3,783,153 
2,588,897 
1,787,821 
3,976,070 
3,074,224 

961,006 
466,140 
718,256 
254,332 
255,509 



133,566,406 



38,437 
191,102 
394,473 
650,080 

875,700 
1,919,402 
1,609,178 
3,039,306 

951,897 
625,709 
491, 165 
378,482 
1,022,535 
1,062,365 

407,379 
216,042 
369,969 
148,465 
146,459 



14,533,141 



3,347,031 
6,347,058 
10,528,563 

13,535,912 
28,714,750 
21,709,135 
29,318,294 

7,200,668 
4,054,251 
2,717,601 
1,924,696 
4,313,1U 
3,516,082 

i; 153,456 
534,345 
836,689 

274,704 
258,072 



187,415 
435,023 
704,578 

914,648 
1,990,235 
1,687,046 
2,960,914 

1,002,044 

684, 138 

526,578 

418,906 

1,136,288 

1,247,160 

503,298 
256,026 
441,954 
155,866 
151,715 



15,441,529 



89 
143 
188 

244 
325 
423 

756 

1,742 
3,016 
4,473 

8,478 

23,295 

50,890 

77,114 

134,729 

347, 285 

,067,502 



29 
89 
146 
190 

243 

323 



1,756 
3,057 
4,508 

8,691 

23,892 

50,425 

77,317 

135,370 

341,403 

,075,500 



87 
144 
136 
239 
316 
411 
741 

1,775 
3,073 
4,573 

6,194 
10,295 
.■!3,883 

50,643 

77,681 

136,987 

336,296 

1,106,410 



663 



142 
137 

237 

311 
404 
745 

1,793 
3,109 



10,402 
24,295 

52,901 

80,518 

140,805 

354, 199 

1,106,338 



34 

97 
161 
208 

268 
350 
462 
836 

2,036 
3,537 



11,329 
27,300 



153,830 
400,570 
,168,938 



161 
210 

263 

344 
457 
834 

2,059 
3,575 



11,972 
27,697 



66,233 



155,200 

396,548 

1,217,541 



143 
139 

239 

308 
420 
760 

1,917 
3,308 
4,909 
6,703 
11,195 
26,364 

57,096 

88,855 

156,927 

404,306 

1,249,433 



26 

74 
124 
157 

194 
251 
356 
651 

1,704 
2,961 
4,401 
6,048 
10,128 
24, 199 

53,026 

33,312 

148,486 

385,042 

1,139,726 



184 
238 
340 
628 

1,637 
2,839 
4,218 
5,775 
9,672 
23,030 

50,745 

79,340 

143,345 

391,723 

1,220,492 



72 
120 

150 

186 
240 
346 
635 

1,671 
2,894 
4,303 
5,933 
9,922 
23,654 

52,323 
82,007 
148, 556 
375,581 

1,018,221 



62 



INDIVIDUAL INCOME TAX RETURNS, 1948-1957 



Table 18.— SOURCES OF INCOME BY TYPE 



Sources of income 



Business prol'it 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of other pi'Ofiert;,- . 

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. 



rrf.ou^.Jnd do//ai 



Returns with adjusted gross income: 
Positive income: 

Salaries and wages^ 

Dividends in adjusted gross income^.. 

Interest received^ 

Annuities and pensions: 

Life expectancy method 

3-yGar 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 wages^ 

Dividends in adjusted gross deficit^ 

Interest received^ 

Annuities and pensions: 

Life expectancy method 

3-year method 

Income from estates and trusts 



227,9<9,«66 
9,090,207 
3,290,387 

75i,404 
38i,057 
616,593 

22,462,196 
9,936,979 
4,048,433 
87,146 
3,888,584 
1,932,052 



284,440, '"'04 



1,351,743 
387,673 
622,057 
116,990 
640,838 

12,772 



127,443 
33,550 
23,563 

(=) 

(') 

63,750 
26,739 
79,795 

56,668 
'245,824 



6,686 



834,836 
217,129 
20,638 
44,489 
45,329 



987,865 



215,482,206 
3,566,577 
2,846,566 

655,595 
234,477 
617,738 

23,629,904 
9,368,565 
4,874,682 
71,854 
3,859,966 
1,297,767 



;71,555,897 



1,491,639 
333,264 
421,409 
162,511 
540, 132 

23,028 



2,972,083 



268,583,314 



135,775 
39,079 
25,447 

1,713 
(») 
7,639 

31,986 
24,413 

116,449 

C) 

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 

9,530,372 

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 

36,339 

5,018 



393,91, 



869,969 
199,192 
17, 572 
97,067 
101,810 



135,794,926 
7,030,900 
2,349,915 

^ 799,292 

683,434 

19,216,571 

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 

6,777 
«) 

16,041 
30,150 
117,850 

2,881 
38,375 
11,624 



420,382 



1,015,290 
218,518 
16,821 
70,035 
27,802 
86,136 



1,434,862 



187, 60?, 862 
5,804,993 
2,021,869 

670, 329 

1,686,754 

18,646,959 
8,784,424 
2,473,486 
60, 359 
3,605,573 
889,025 



232,251,633 



1,073,477 
' 266,799 
437,849 
111,682 
457,509 
40,891 



2,388,207 



229,863,409 



126,058 
23,286 
20,730 

C) 
4,722 

30,740 
38,476 
65,040 
2,526 
53,693 
19,731 



365,487 



940, 584 
248,916 
24,388 
70,954 
73,894 
161,411 



1,155,153 



174, 193, 394 
5,834,215 

1,822,337 

581,672 

1,700,139 

18,180,679 
8,799,142 

2,761,088 
102,826 

3,432,513 
794,878 



218,202,883 



1,009,459 
241,285 
348,557 
89,145 
383,212 
43,724 



216,087,449 



145,638 
25,409 
24,562 

2,139 

11,096 

14,314 
34, 656 

74,777 
13,770 
56,583 
6,958 



409,902 



873,919 
150,234 
16,905 
50,624 
24,392 
90,865 



1,207,439 



160,336,699 

6,030,895 
1,684,015 

499,306 

1,739,064 

18,131,463 
8,352,180 
3,185,644 
33,761 
3,299,943 
1,199,951 



205,042,926 



939,922 
231,766 
268,802 
126,056 
342,834 
36,511 



203,097,033 



144,998 
25,120 
18,200 

503 

22,361 

31,078 
18,865 
96,777 

5,142 
53,415 

8,598 



425,057 



756,666 

227,316 

16, 373 

73,267 

38, 322 



760,548 



138,956,127 
6,130,906 
1,582,898 

429,767 

1,639,754 

16,8.'.6,649 
8,554,469 
3,131,051 
101,494 
3,133,655 
1,008,812 



181,665,582 



840,420 
223,547 
313,886 
132,306 
280,980 



179,874,478 



116,993 
26,793 
12,706 

2,043 

10,318 

16,785 
21,038 
77,520 
1,694 
40,797 
10,262 



336,959 



758,250 
187,740 
16,742 
53,140 
47,293 



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 
100,890 
3,024,215 
1,030,824 



162,956,053 



635,138 
248,735 
331, 192 
101,036 
266,667 



1,582,3 



84, 195 
28,021 

16,275 

1,439 

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 



125,814,826 
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 
14,405 

1,315 

7,287 

19,350 
20,163 
43,987 

4,607 
26,650 

6,814 



242,433 



644,436 
149,679 
12,725 
66,844 
26,599 



657,847 



^Excludes wages, less than $100 per return, not subject to income tax withholding, reported as other income on Forms 1040A. Beginning 1954, salaries and wages are after exclud- 
able sick pay and allowable employee expense. 

^Dividends reported on Forms 1040. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries. All tabulated amounts, however, are 
after exclusions. 

^Interest reported on Forms 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 Forms 1040A. Beginning 195^ 
reduced by net operating loss deduction. 

^For 1948-50, net operating loss deduction was reported as a business deduction; for 1955-57, it was an adjustment which reduced "Other sources." 

^For 1954-57, salaries and wages are after excludable sick pay and allowable employee expense. 

^For 1955-57, reduced by net operating loss deduction, producing a negative amount for 1957. 

^Sample variability is too large to warrant shoving separately. However, the total contains data deleted for this reason. 

'Negative "Other sources." 

Table 19.— ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE 



Type of deduction 



Interest paid 

Taxes 

Contributions 

Medical and dental expen 

Child care 

Casualty losses 

Other deductions 

Total 



(Not 
available) 



(Thousand dol Ui 



4,310,079 
5,827,909 
4,877,793 
3,472,908 
110,577 
347,394 
3,165,569 



22,612,729 



(Not 
WBllablel 



3,201,237 
4,076,630 
3,891,173 
2,971,172 
*7,960 
444,245 
2,730,760 



17,403,227 



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,U0 

367,517 
2,552,035 



(Not 
available) 



11,856,378 



1,494,923 
2,199,940 
2,258,009 
1,556,294 

306,572 
2,097,950 



1,224,004 
1,952,731 
2,029,550 
1,482,699 

227,596 

1,337,156 



8,753,738 



1,000,439 
1,619,370 
1,878,080 
1,300,516 

241,569 
1,817,912 



7,857,883 



INDIVIDUAL INCOME TAX RETURNS. 1948-1957 



63 



Table 20.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



SALABIES AND WAGES' 

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 $i,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 



dividen:. 

Returns with adjusted gross iii^^.u^r . 

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 



INTEREST RECEIVEiy' 

Returns with adjusted gross inc.ome: 

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 

Footnotes at end of table. 



I Thousanil dallarx) 



1,083,262 
1,858,101 
3,974,643 
5,048,631 
7,087,397 

8,810,665 
23,876,171 
32,022,396 

109,093,871 

19,541,232 
5,067,839 
2,532,595 

4,995,800 

2,115,655 



227,949,466 
127,443 



228,076,909 



13,190 
46,286 
76,218 
103,416 

112,009 

126,162 
243,555 

243,661 
1,205,321 

909,330 
687,088 
555,163 

1,615,706 

1,337,553 

543,819 
272,131 
513,149 
192,143 
289,307 



9,090,207 
33,550 



9,123,757 



23,563 
54,264 
110,631 
129,774 
119,550 

122,393 
224,553 
209,724 
861,455 

403,510 
235,591 
147,336 

344,640 

190,082 

48,108 
19,207 
30,545 
7,929 
7,532 



3,290,387 
28,553 



3,318,950 



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, ..56, 293 

2,029,914 

454,905 

144,201 

130,717 

30, 369 

9,052 



215,432,206 
135,775 



11,016 
30,433 
66,234 
38,726 
102,537 

101,644 

238,110 

226, 897 

1,007,925 

352,897 
664,455 

511,237 

1,595,905 
1,235,630 

543,917 
251,820 
496,611 
191,563 
298,920 



3,566,577 
39,079 



3,605,656 



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 



2,872,013 



1,074,269 
1,970,417 
4,378,953 
5,688,277 
7,603,711 

10,165,026 
27,079,405 
32,738,655 
35,563,600 

12,313,204 
3,655,396 

1,947,202 
1,285,890 
2,623,2i3 
1,630,933 

407,339 
142,553 
167,679 

31,409 
",SJ6 



200,580,472 
131,633 



200,712,105 



13,273 
35,254 
73,834 
86, 559 
95,903 

109,095 
219,396 

225,344 
986,X5 

745,315 
560,954 
447,336 
332,213 
1,022,511 
1,128,788 

503,036 
239, 560 
471,294 
137,071 
2.36,153 



,319,9.9 
30,954 



7,850,903 



29,683 
49, 508 
97,353 
110, 399 
99,520 

104,743 
174,864 
196,226 
622,810 

232,214 
167,421 
114,601 
36,428 
195,793 
135,470 

37,487 
15,302 
23,153 
6,483 
6,146 



2,555,609 

28,000 



1,137,682 
1,953,083 
4,433,881 
5,873,995 
3,119,186 

10,641,552 
28,790,162 
32,468,575 
72,550,311 

9,319,192 
3,083,117 

2,933,567 

2,270,315 
1,553,470 

375,500 
120,346 
142,322 

17,062 
6,108 



185,794,926 
157,697 



135,952,623 



10, 178 
36,901 
65,505 
95,443 
93,973 

94,609 
200,461 
243,493 
945,788 

721,459 
520,773 

730,502 

868,526 

1,008,076 

420, 263 
200,724 
376,622 
143,601 
202,993 



,030,900 
16, 966 



',047,366 



21,955 
53,966 
94,934 
107, 508 
106,019 

92,588 
176,014 
186, 123 

544,444 

254,104 
149,775 



173,144 
123,423 

38,203 
13,916 

21,099 
5,441 
5,351 



2,349,915 
20,315 



2,370,230 



1,203,770 
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 



2,272,934 
1,383,787 



124,054 
16,239 
4,193 



187,607,362 
126,058 



137,733,920 



16, 520 
45,296 
91,647 
104,656 
103,491 

109,970 
194,240 
202,211 
923,150 

603,683 
429,538 



719,058 
730,003 



441,507 

259,377 
98,413 

118,724 



5,804,993 
23,286 



21,171 
58,011 
39,031 
94,303 
85,395 

83,390 
167,893 
153,417 
463,900 

210,473 
127,417 

150,275 

143,019 
103,112 

42, 148 
18,497 
4,969 



2,021,869 
20,730 



1,197,251 
1,964,031 
4,763,672 
6,761,372 
9,147,821 

U,757,223 
30,554,952 
31,342,772 
60,361,693 

7,172,156 
2,590,932 



2,102,304 
1,415,540 



140,748 
17,596 
.,-.39 



174,193,394 

145,633 



18,236 
42,567 
68,815 
89,248 
90,694 

101,725 
196, i;i 

199,570 
845,370 

592, 138 
417,070 

593,130 

729,432 
802,253 



312,377 
100,331 
132,139 



5,834,215 
25,409 



5,359,624 



19,615 
43,013 
81,132 
34,774 
32,537 

75,986 
128,429 
138,933 
397, 137 

184,467 
116,168 

147,039 

137,266 
105,898 



21, U4 
3,994 



1,822,337 
24,562 



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 

5,626,773 
2,308,5.10 
1,456,628 
986,689 
2,020,299 
1,421,555 

372,495 
139,834 
160, 592 

24,074 

.;,077 



160,336,699 
144,993 



11,126 
39,969 
71,780 
83,011 
95,036 

102,454 
199,416 
229, 364 
353,185 

551,141 
404,406 
326,531 
278,148 
735,213 
841,279 

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 
353,724 

165,038 
102,492 
71,153 
56,769 
129, 139 
105,539 

31,971 
14,334 
20,710 
5,124 
5,353 



1,634,015 
18,200 



1,093,015 
2,247,748 
5,003,951 
7,866,925 
10,380,068 

13,996,835 

30,717,135 
23,861,823 
31,515,233 

4,175,514 
1,855,309 
1,205,394 

847,317 
1,763,317 
1,256,908 

330,615 
133,105 
164,345 
27,327 
7,693 



138,956,127 
116,998 



13,255 
44,003 
33, 102 
88,256 
93,956 

101,619 
207,767 
227,541 
780, 146 

525,708 
398,190 
335,540 
267,031 
758,936 
866,875 

386, 392 
205,692 
408,822 
153,822 

179,203 



6,130,906 
26,793 



19,571 
44,154 
74,529 
77,866 
63,066 

66,922 

119,396 
126,364 
313,921 

145,219 
92,049 
63,683 

53,721 
126,715 
98,633 

31,302 

14, 514 
23,040 
7,035 
6,148 



1,582,398 
12,706 



1,114,193 
2,288,944 
5,357,515 
8,253,360 
11,740,607 

14,573,344 
28,413,731 
19,170,123 
23,996,697 

3,593,899 
1,663,462 
1,044,727 

697,711 
1,438,033 

964,043 

248,736 
98,689 
112,328 

13,066 
5,729 



124,798,953 
34, 195 



333,143 



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 



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 
73,621 

25,386 
11,679 
15,370 
5,106 
5,415 



,511,555 
16,275 



825, 510 
2,635,294 



5,115,343 
8,689,482 
12,295,300 

14,986,737 
29,124,813 
19,849,534 

22,430,789 

3,408,527 
1,656,210 
1,029,561 
710,542 
1,487,639 
1,036,658 

281,642 

110,022 

114,897 

18,247 

7,033 



125,814,826 
66,576 



125,331,402 



9,967 
52,192 



77,767 
35,121 
90,302 

86,675 

183,714 
187,515 
643,704 

428,719 
322,247 
261,768 
209, 14C 
601,495 
697,785 

315,007 
169,879 
300,382 
102,760 
112,999 



,939,627 
31,273 



.,970,900 



11, 179 
49,095 



65,681 
59,229 
60,162 

53,935 
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 



64 



INDIVIDUAL INCOME TAX RETURNS, 1948-1957 



Table 20.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted grass income classes 



BUSINESS PROFIT 

Returns *ith 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 $/i,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 NET 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 

Footnotes at end of table. 



(Thousand dollars) 



143,575 
309,010 
647,986 
740,022 
859,032 

953,238 

2,016,971 
1,966,346 
5,719,711 

2,814,309 
1,755,545 
1,162,654 

2,384,638 

820,783 

105,207 

24,420 

31,271 

4,931 

2,547 



22,462,196 
63,750 



14,152 
30,358 
77,919 
91,119 
136,536 

143,858 

366,252 

472,467 

2,028,768 

1,392,921 
984,322 
747,1'j4 

1,945,585 

1,033,209 

265,016 
80,195 
96,576 
19,137 
11,435 



9,963,718 



39,071 
97,569 
199,388 
189,541 
173,646 

143,530 

260,990 
272,386 
916,936 

418,785 
245,380 
175,094 

400,819 

214,838 

55,799 
24,582 
38,761 
10,741 
10,678 



141,559 
365,389 
722,451 
912,076 
1,067,262 

1,163,462 
2,223,430 
2,166,671 
5,351,631 

2,84A,844 
1,716,864 
1,182,472 
2,383,227 
729,112 

97,246 

27,552 

25,177 

3,521 

5,958 



23,629,904 
31,936 



23,661,890 



16,694 
29,404 
66,949 
90,795 
111,029 

151,173 

395,649 

441,200 

1,932,132 

1,329,265 
950,869 
719,879 

1,778,210 

927,671 

229,513 
75,232 
99, 149 
14,935 

8,767 



9,363,565 

2~,411 



43,693 
98,725 
165,689 
139,740 
132,279 

150,352 

290,067 
284,039 
922,922 

407,483 
244,176 
148,185 

393,462 

206,343 

63, 314 
22,200 
31,251 
11,175 
4,811 



3,859,966 

60,438 



3,920,454 



148,721 
363,410 
740,022 
907,243 
1,033,484 

1,020,601 
2,001,591 
1,801,998 
4,317,069 

2,439,150 
1,489,921 
1,095,738 

687,976 
1,278,793 

594,386 

37,752 
26,552 
22,151 
4,543 
4,653 



20,566,259 
30,964 



20,597,223 



21,249 

39,528 

75,846 

109,059 

154,644 

197,795 
475,302 
516,311 

2,017,557 

1,261,849 
900,070 
631,330 
525,325 

1,221,649 
864,953 

236,442 
85,299 

108,622 
21,633 
16,359 



9,510,872 
22,572 



49,025 
99, 395 
193,780 
193,291 
160,259 

168,491 
243,336 
275,861 
356,754 

370,303 
213,325 
151,199 
115,945 
252,711 
179,863 

60,149 
22,093 
26,598 
11,563 
9,939 



3,660,430 
36,839 



140, 399 
351,725 
727,315 
874,895 
932, 191 

1,068,887 
2,030,897 
1,659,320 
4,587,587 

2,214,822 
1,326,095 



1,103,839 
546,550 

97,073 
25,205 
25,587 
4,815 
3,393 



19,218,571 
16,041 



15,958 
42,612 
78,154 
109, 592 
139,110 

195,356 

499,378 

524, 379 

1,918,999 

1,183,504 
795,926 



1,085,314 
845,897 

226,849 

76,267 

97,570 

18,696 

9,141 



8,973,893 

30,150 



41,127 
104,290 
188,819 
187,277 
179,552 

159,779 
257,957 

279,887 
826,065 

331,573 
189,340 



225,645 
168, 164 

54,837 
16,968 
23,660 
7,54A 
11,577 



3,497,917 

38,375 



122,992 
314,182 
669,833 
899,563 
990,469 

1,117,768 
2,161,646 
1,738,647 
4,437,881 

2,073,531 
1,244,881 



965,832 

472,323 



23,707 
3,950 
3,622 



13,646,959 
30,740 



18,677,699 



23, 173 
41,165 
122,912 
136,535 

191,775 

189,498 

483,679 

543,540 

1,907,399 

1,114,341 
786,303 



1,019,460 
754,121 



83,977 
7,504 
9,238 



,784,424 

ia,47t 



45,824 
124,392 
222,799 
202, 593 
177,305 

156,324 
326,813 

286,377 
825,0.30 

334,700 
207,280 



218,637 
157,403 



55,024 

22.779 
7,312 
7,633 



3,605)573 
53,693 



105,506 
300,727 
672, 572 
922,504 
995,599 

1, 137, 327 
1,994,450 
1,608,172 
4,037,451 

1,952,696 
1,207,256 

1,338,082 

1,105,699 

563,419 



37,901 
8,703 
4,537 



18,180,679 
14,314 



18,194,993 



110,282 
295,738 
728,071 
963,095 
1,143,4U 

1,199,742 
2,137,386 
1,643,200 
3,845,706 

1,845,160 

1,111,531 

722,619 

530,230 

1,030,518 
592,563 

120,883 
45,980 
49,098 
10,149 
5,593 



18,131,463 
31,073 



19,096 
30,079 
99, U2 
122, 307 
167,412 

208,154 

481,853 

523,664 

1,397,693 

1,118,743 
794,807 

995,687 

1,078,931 
824,082 



94,503 
12,179 
6,737 



,799,142 
34.656 



:, 833, 798 



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 



16,706 
48, 3U 
96,867 
160,234 
200,335 

262,254 

583,258 

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 



8,852,180 
18,865 



8,871,045 



48,165 
122,690 
183,913 
184,474 
163,802 

178,332 
236,648 
269,209 
725,908 

275,666 
164,292 
113,690 
89,713 
201,380 
157,566 

49,728 
24,002 
38,128 
10,307 
5,835 



3,299,948 

53,415 



U4,250 

324,004 

760,470 

1,028,688 

1,112,835 

1,148,598 
1,937,815 
1,512,663 
3,433,953 

1,672,108 
980, 517 
657,762 
466,571 
915,64^ 
513,650 

108,929 

45,033 

42,470 

10,005 

5,634 



16,846,649 
16,785 



21,497 

60, 550 

141,159 

194,078 

258,331 

296,255 

590,004 

533,723 

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 



,554,469 
21,038 



8,575,507 



50,527 
123,492 
193,824 
191,576 
192,682 

168,665 

293,103 
274,183 
634,310 

266,130 
157,472 
106, 199 
35,523 
136,746 
143,211 

46,093 
20,212 
31,614 
3,065 
5,023 



142,904 

385,642 

875,216 

1,108,237 

1,177,743 

1,183,369 
1,873,273 
1,467,623 
3,208,032 

1,401,008 
803,714 
525,674 
347,668 
646,375 
336,899 

62,852 
24,904 
27,131 
6,919 
7,352 



15,613,095 
16,451 



29,511 
78,898 
184,555 
247,548 
289,089 

301,493 

631,215 

568,877 

1,605,933 

908,351 
583,482 
462,651 
316,233 
772,636 
596,882 

153,266 
66,021 
69,628 
12,524 
5,795 



7,894,590 



17.638 



7,912,228 



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 

36,687 
13,466 
24,432 
6,563 
2,651 



3,059,632 



76,949 
431,734 



883,773 
1,191,803 
1,242,922 

1,286,909 
2,U8,114 
1,676,585 
3,824,838 

1,752,694 
993,677 
645,926 
419,443 
309,238 
471,907 

97,349 
39,342 
43,201 
7,665 
9,302 



13,029,409 
19,360 



18,048,769 



3,618 
61,416 



116,436 
178,756 
217,559 

272,664 
502,040 
531,716 

1,596,027 

970,018 
676,630 
439,659 
365,794 
871,43i 
768,871 

212,467 
82,023 
97,4i3 
18,456 
5,782 



1,043,862 
20,163 



8,064,025 



30,184 
123,137 



153,703 
152,144 
146,120 

133,420 
264,348 
202,593 
480,429 

212,988 
135,127 
93,951 
65,086 
152, 596 
121,302 

41,248 
18,526 
28,793 
10,975 
5,050 



2,572,772 
26,650 



2,599,422 



INDIVIDUAL INCOME TAX RETURNS, 1948-1957 



65 



Table 20.— SELECTED SOURCES OF INCOME BV ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



NET GAIN FROM SALES OF CAPITAL ASSETS' 

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 



(Thousand dollart) 



$2,500 under $3,000.. 
$3,000 under $i,000.. 
$«,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 nore 



Total 

Returns with no adjusted gross income. 
Grand total 



23,284 
30,565 
63,i73 
77,517 
76,570 

96,596 
153,870 
1,^7,009 
658,183 

418, 55i 
265,128 
201,438 

499,430 

450,835 

215,374 
118,403 
268,416 
150,959 
132,829 



4,048,433 
79,795 



24,671 
35,604 
68,933 
91,719 
82,148 

78,381 
177,789 
157,514 
723,981 

484,023 
315,623 
225,448 

675,595 

584,060 

292,570 
138,576 
321, "' ■ 
154..- 
241, 



25,150 
31,594 
63,294 
66,171 
85,536 

78,582 
160,465 
166,223 
737,695 

505,190 
315,266 
244,349 
206,135 
545,813 
584,414 

279,105 
155,308 



58,313 
66,076 

66,450 
150,584 
133,241 
554,328 

372,542 
237,653 



338,630 
400,335 

190,598 
103,502 
244,209 
107,312 
166,997 



4,874,682 
116,449 



4,991,131 



5,024,200 

102,150 



5,126,350 



3,614,012 
117,850 



23,168 
24,137 
57,547 
47,242 
63,837 

67,681 
120,881 
124,903 
429,908 

241,170 
157,376 



212,733 
239,314 



14S,129 
69,489 
70,806 



2,473,486 
65,040 



26,232 

27,556 
52,306 
75,277 
72,695 

71,874 
137,301 
144,446 
445,218 

245,563 
169,607 



242,771 
290,963 



176,568 
86,991 
74,005 



2,761,088 
74,777 



21,307 
27,239 
58,668 
74,925 
80,772 

94,152 
168,461 
155,947 
526,485 

268,752 
177,354 
136,261 
109,252 
280,244 
319,090 

153,938 
96,578 

236,179 
99,022 

100,518 



3,135,644 
96,777 



3,282,421 



16,430 
25,107 
52,092 
61,613 
60,680 

82,557 
150,798 
169,433 
548,260 

271,947 
178,163 
134,689 
101,002 
275,264 
304,552 

156,603 
98,251 
229,949 
132,378 
131,233 



3,181,051 
77,520 



3,258,571 



21,097 
24,145 
33,513 
53,935 
53,201 

62,442 
137,437 
137,385 
364,957 

153,383 
96,901 
67,610 
51,114 
134,720 
149,645 

68,994 
42,776 
97,455 
46,193 
74,057 



886,459 
69,061 



10,980 
32,929 



53,708 
61,196 
72,818 

80,822 
169,205 
164,272 
489,151 

224,559 
129,199 
91,676 
68,867 
168,117 
197,340 

97,453 
58,524 
146,235 
71,410 
67,201 



2,455,675 
43,987 



^Excludes wages, less than $100 per return, not subject to income tax withholding, reported as other incane on Forms 1040A. For 1954-57, salaries and wages are after excludable 
sick pay and allowable employee expense. 

^For 1948-52, Includes nontaxable returns with income exceeding the class limit. 

^Dividends reported on Forms 1040. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries. All tabulated amounts, however, are 
after exclusions. 

'Interest reported on Forms 1040. Includes partially tax-exempt interest received through partnerships and fiduciaries. 

'Beginning 1952, net long-term gain and net long-term loss were no longer individually reduced 50 percent before combining with net short-terra gain or loss; instead, one-half of 
the excess net long-term gain over net short-term loss was excluded from adjusted gross income. 



66 



INDIVIDUAL INCOME TAX RETURNS, 1948-1957 



-NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX, BY STATES AND TERRITORIES 



States and Territories 



mjMBER OF returns' 

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 

^4ississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

Hew Mexico 

New York' 

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 

.IDJUETED GROSS INCORE' 

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 

Footnotes at end of table. 



797,638 

<9,789 

3«,657 

437,599 

5,361,993 

575,065 
953,721 
153,89S 
337,129 
1,377,490 

1,006,981 

212,520 

213,015 

3,794,017 

1,547,965 

953,282 
745,702 
861,887 
819,737 
343,808 

1,177,889 
1,984,951 
2,699,377 
1,156,436 
412,648 

1,455,037 

230,389 

497,461 

99,205 

225,714 

2,248,216 

253,793 

5,522,596 

1,240,340 

205,814 

3,416,230 
705,955 
591,142 

4,162,856 



320,589 
571,904 
224,341 
999,391 
2,780,837 

269,233 
132,575 
1,199,797 
969,665 
593,185 

1,374,699 
116,263 
97,132 



3,216,964 

290,254 

1,598,086 

1,423,375 

28,559,931 

2,579,683 
5,151,011 
395,720 
1,556,075 
6,056,183 

4,011,521 

897,985 

849,284 

19,923,139 

7,252,595 

3,654,332 
2,962,089 
3,359,160 
3,640,116 
1,255,725 

5,685,935 
9,106,049 
14,238,093 
4,907,244 
1,392,740 

6,249,130 
974,573 

1,749,155 
530,165 
908 , 346 

11,667,443 
1,111,271 

33,893,484 

4,467,355 

673,681 



733,854 

38,440 

321,053 

435,817 

5,155,868 

571,640 
943,846 
151,794 
332,361 
1,282,333 

989,033 

207,901 

211,155 

3,789,915 

1,560,526 

959,867 
746,312 
849,680 
735,486 
341,666 

1,190,659 
1,973,612 
2,715,040 
1,143,791 
-09,517 

1,-67,753 
230,720 
504,203 
99,000 
219,487 

2,230,309 

233,733 

6,453,e01 

1,210,540 

206,616 

3,422,694 
703,782 
603,542 

4,163,160 



325,855 
564,304 
225,008 
987,464 
2,726,396 

262,742 

133,980 

1,137,217 

971,396 

536,368 

1,365,707 
111,037 
61,883 



739,524 

47,185 

300,697 

415,988 

5,089,543 

552,922 

941,287 

146,365 

342,596 

1,182,710 

962,294 

205,298 

207,584 

3,745,596 

1,552,459 



958,399 
751,805 
833,055 
753,539 
330,245 

1,142,863 
1,967,702 
2,726,998 
1,137,958 
377,712 

1,466,425 
239,700 
506,436 
95,964 
221,135 

2,182,639 

225,458 

6,393,553 

1,163,918 

206,015 

3,424,898 
690,467 
592,592 

4,134,583 
23,360 

329,520 
542,555 
229,308 
947,411 
2,643,005 

258, 100 
132,363 
1,152,305 
956,097 
572,779 

1,355,804 
112,569 
29,451 



713,389 

279,907 

390,397 

4,733,521 

522,393 
919,793 
140, 208 
345,729 
1,093,433 

886,480 

195,816 

199,676 

3,664,301 

1,528,812 

949,318 
733,945 
797,131 
726,310 
337,301 

1,084,152 
1,945,708 
2,531,029 
1,109,306 
336,270 

1,443,093 

218,442 

497,166 

39,406 

215,998 

2,140,475 

211,376 

6,347,819 

1,102,039 

200,547 

3,218,821 
553,978 
578,796 

4,115,703 
21,325 

317,935 
518,343 
224,952 
908,571 
2,536,573 

247,331 
128,901 
1,105,919 
932,470 
568,245 

1,324,829 
108,252 



269,193 

399,806 

4,640,312 

527,275 
932,475 
.142,295 
358,314 
1,051,865 

920,035 

200,739 

200, 197 

3,780,955 

1,582,879 

960, 696 
744,285 
823,859 
745,138 
341,047 

1,220,258 
2,013,856 
2,706,154 
1,136,124 
345,954 

1,467,128 

221,635 

501,474 

84,721 

222,857 

2,191,420 

211,922 

5,510,755 

1,099,125 

201,570 

3,365,334 
574,504 
582,373 

4,261,351 



333,802 
525,538 
220,008 
928,575 
2,492,339 

248,910 
133,947 
1, 100, 375 
994,502 
607,584 

1,353,327 
111,093 



710,102 

263,008 

384,817 

4,598,259 

509,875 
903,371 
139,153 
397,855 
979,277 

384,181 

198,799 

204,223 

3,702,881 

1,560,771 

956, 125 

735,424 
800,819 
706,734 
341,265 

1,240,098 
2,010,392 
2,550,756 
1,114,900 
331,583 

1,432,531 
219,313 
502,039 
82,165 
216,777 

2,117,199 

204,076 

6,435,701 

1,057,239 

211,000 

3,254,058 
552,877 
536,167 

4,217,639 



331,571 
514,312 
221,491 
873,469 
2,454,639 

249,544 
132,637 
1,032,020 
979,731 
510,803 

1,335,781 
106,711 



706,223 

235,389 

366,990 

4,290,151 

501,563 
396,247 
134,674 
371,573 
904,277 

344,144 

189,836 

199,127 

3,711,052 

1,521,399 

953,011 
709,656 
781,023 
674,174 
328,514 

1,309,272 
1,965,376 
2,555,269 
1,082,642 
320,712 

1,398,113 

218,104 

502,962 

59,903 

215,955 

2,089,995 

194,157 

5,299,130 

1,034,528 

203,780 

3,207,570 
575, 187 
574,454 

4,180,537 



335,221 
490,304 
222,991 
356,721 
2,374,600 

241,693 
131,591 
1,001,073 
953,480 
589,091 

1,319,702 
106,318 



634,960 

214,002 

344,316 

4,078,056 

471,209 
370, 345 
128,079 
373,762 
822,036 

770,782 

179,871 

191,116 

3,593,433 

1,454,200 

938,132 
569,904 
715,431 
637,344 
320,488 

1,162,059 
1,931,414 
2,477,041 
1,076,359 
291,322 

1,345,958 
208,597 
478,657 
65,544 
210, 103 

2,003,440 
179,164 

5,123,930 
958,858 
198,529 

3,066,256 
505,613 
552,769 

4,060,469 



327,753 
452,555 
215,239 
304,601 
2,237,638 

225,356 
126,495 
956,580 
910,934 
599,584 

1,235,947 

101,191 



203, 174 

326, 192 

3,998,511 

459,267 
826,425 
120,793 
396,604 
770,284 

725,497 

182,803 

187,550 

3,619,255 

1,409,222 

954,663 
654,523 
679,542 
623,020 
322,300 

1,104,645 
1,902,351 
2,333,558 
1,064,193 
282,472 

1,353,024 

210,026 

475,954 

61,605 

201,451 

1,941,010 
175,767 

5,105,251 
906,710 
217,305 

2,977,078 
600,921 
541,539 

3,974,315 



321,008 
428,338 
214,937 
771,033 
,124,368 

216,304 
127,061 
917,330 
906,292 
596,898 

,257,743 

101,625 



206,128 

304,152 

4,050,087 

440,959 
871,497 
122,255 
339,450 
749,657 

741,220 

132,227 

190,204 

3,690,952 

1,441,505 

923,294 

645,843 
713, 550 
519,475 
336,902 

958,698 
1,947,809 
2,410,194 
1,065,112 

281,508 

1,287,540 

210,143 

466,433 

63,581 

211,073 

1,993,758 
155,755 

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 

221,325 
131,103 
905,559 
902, 167 
613, 189 

1,235,103 
99,279 



59,130,563 



53,251,393 



55,305,831 



55,316,859 



55,041,685 



51,499,609 



51,788,145 



(Thoussnd dolla, 



2,964,538 

234,171 

1,455,967 

1,417,590 

25,643,536 

2,551,354 
4,984,489 
874,233 
1,523,972 
5,414,935 

3,793,532 

835,360 

832, 577 

19,234,581 

7,032,222 

3,474,393 
2,821,155 
3,121,415 
3,296,122 
1,193,432 

5,511,023 
3,751,324 
13,910,312 
4,716,179 
1,351,135 

6,188,542 
890,246 

1,767,094 
496,276 
839,322 

11,135,104 
965,265 

32,208,135 

4,230,500 

663,252 



2,679,330 

244,100 

1,263,300 

1,311,305 

25,132,639 

2,225,143 
4,625,939 
794,649 
1,555,827 
4,607,886 

3,519,978 

801,326 

729,642 

17,270,748 

6,592,920 

3,270,824 
2,739,755 
2,920,886 
3,025,241 
1,028,541 

4,928,527 
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 
891,310 

30,427,648 

3,984,982 

575,222 



1,133,078 

1,221,340 

22,023,493 

2,137,317 
4,330,913 
659,777 
1,474,718 
4,069,109 

3,149,890 

719,347 

750,695 

16,597,198 

6,103,459 

3,275,350 
2,748,135 
2,772,582 
2,800,015 
1,031,944 

4,531,032 
7,553,935 
12,194,255 
4,077,055 
1,076,518 

5,494,835 
840,262 

1,666,113 
410,893 
750,875 

9,626,661 

804,415 

23,907,625 

3,591,944 
552,491 



2,451,310 

1,065,139 

1,173,792 

20,361,523 

2,072,906 
4,275,315 
691,070 
1,438,332 
3,807,180 

3,080,357 

705,874 

676,761 

16,558,137 

5,309,457 

3,282,905 
2,687,459 
2,783,390 
2,731,283 
1,066,356 

4,828,309 
7,809,602 
12,619,118 
4,010,779 
1,053,530 

5,639,955 
8U,541 

1,703,596 
358, 385 
750,947 

9,623,391 

805,671 

28,338,061 

3,503,592 

581,462 



2,287,810 

1,023,023 

1,064,449 

20,100,403 

1,924,615 
3,901,967 
652,433 
1,666,677 
3,447,667 

3,040,741 

662,698 

685,593 

15,797,279 

5,865,932 

3,098,004 
2,556,363 
2,625,929 

2,515,010 
1,036,442 

4,716,487 
7,494,638 
10,347,352 
3,911,346 
1,012,679 

5,181,397 
784,291 

1,535,387 
355,899 
663,649 

8,855,507 

792,097 

25,946,431 

3,358,545 
591,704 



2,247,438 

853,369 

1,075,003 

17,781,044 

1,800,634 
3,656,371 
603,774 
1,465,478 
3,068,450 

2,670,363 

653,248 

669,047 

15,291,223 

5,542,162 

3,057,144 
2,372,300 
2,339,652 
2,307,898 
924,022 

4,528,152 
6,382,354 
10,414,660 
3,603,219 
954,077 

4,889,219 
772,597 

1,648,425 
277,413 
657,231 

8,256,719 

695,934 

25,421,567 

3,150,874 
617,192 



747,769 

943,913 

15,558,375 

1,609,065 
3,219,023 
545,893 
1,413,048 
2,594,907 

2,308,074 

583,616 

580,309 

13,469,090 

4,316,972 

2,887,396 
2,075,564 
2,116,609 
2,079,747 
847,446 

3,817,212 
6,309,165 
9,204,519 
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 
549,457 



642,640 

359,742 

13,973,169 

1,454,809 
2,651,537 
448,332 
1,376,898 
2,263,498 

2,054,459 

540,858 

529,931 

12,510,306 

4,374,124 

2,735,521 
1,888,733 
1,829,511 

1,895,155 
781,219 

3,381,243 
5,912,113 
7,760,425 
2,993,559 
743,415 

4,152,012 

629, 115 

1,355,295 

207,747 
515,591 

6,453,503 

531,172 

21,202,910 

2,335,044 
565,172 



560,433 

308,796 

14,307,829 

1,333,092 
2,901,236 
485,791 
1,123,555 
2,184,806 

2,060,756 

586,944 

519,785 

12,959,004 

4,364,014 

2,735,718 
1,948,127 
1,934,941 
1,841,078 
825,415 

3,036,471 
5,949,883 
8,175,360 
3,071,655 
743,541 

3,784,449 
664,243 

1,402,937 
217,275 
565,176 

6,528,354 

472,944 

21,437,148 

2,359,574 
610,2U 



INDIVIDUAL INCOME TAX RETURNS, 1948-1957 



67 



Table 21.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX, BY STATES AND TERRITORIES— Continued 



States and Territories 



ADJUSTED GROSS INCCMlf— 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*. 



INCOME TAX AfTEH CRmiTS 



Alabama 

Alaska 

Arizona. . . ■ 
Arkansas... 
California. 



Colorado 

Connecticut 

Delaware 

District of Columbia. 
Florida^ 



Georgia. . 
Hawaii. . . 
Idaho 

Illinois. 
Indiana . . 



Iowa 

Kansas. . . . 
Kentucky- . . 
Louisiana. 
Maine 



Jiteryland-* 

Massachusetts- 

Michigan 

Minnesota 

Mississippi. . . 



Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire. 



New Jersey 

New Mexico 

New York* 

North Carolina. 
North Dakota. . . 



Ohio 

Oklahcana 

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*. 



(Thousand dot lor s) 



17,389,492 


15,919,511 


15,917,578 


13,985,208 


14,793,481 


13,298,984 


12,579,855 


10,711,935 


9,636,409 


10,095,554 


2,871,543 


2,762,684 


2,572,734 


2,440,907 


2,426,682 


2,259,852 


2,209,293 


1,925,055 


1,713,487 


1,719,212 


2,584,107 


2,748,824 


2,501,058 


2,427,855 


2,290,259 


2,316,087 


2,228,677 


2,004,899 


1,781,983 


1,835,879 


19,513,876 


18,814,973 


17,358,034 


16,157,247 


15,851,700 


15,877,555 


15,140,295 


13,420, 151 


12,094,363 


12,656,320 


- 


- 


58,333 


54,759 


- 


- 


- 


- 


- 


- 


1,334,680 


1,357,408 


1,305,004 


1,145,238 


1,213,827 


1,183,435 


1,130,209 


1,055,155 


902,320 


1,025,377 


2,068,4/49 


1,953,856 


1,838,845 


1,597,197 


1,738,783 


1,714,230 


1,500,042 


1,305,858 


1,114,879 


1,056,583 


693,770 


671,758 


645,905 


553,976 


631,931 


600,477 


626,089 


557,853 


540,517 


596,537 


3, 7%, 296 


3,673,637 


3,295,848 


3,115,501 


3,121,754 


2,828,358 


2,690,510 


2,375,817 


2,155,940 


2,041,261 


12,356,351 


11,581,769 


10,696,062 


10,248,638 


9,635,925 


9,297,753 


3,793,470 


7,874,215 


6,863,925 


6,482,587 


1,210,617 


1,155,313 


1,041,548 


916,952 


930,959 


909,692 


847, 179 


712,171 


630,231 


553,441 


485,857 


480,734 


405,288 


395,251 


331,510 


387,605 


394,539 


352,663 


307,215 


331,730 


4,997,439 


4,752,333 


4,384,985 


4,040,840 


3,889,100 


3,721,293 


3,271,159 


2,927,108 


2,506,750 


2,558,408 


4,665,784 


4,526,520 


4,202,739 


4,263,325 


4,140,917 


3,963,940 


3,789,088 


3,254,719 


2,949,863 


2,970,439 


2,491,355 


2,298,203 


2,055,092 


1,909,683 


2,053,685 


2,065,157 


1,837,849 


1,727,911 


1,620,262 


1,730,289 


6,157,596 


5,916,479 


5,480,112 


5,008,957 


5,153,817 


4,985,584 


4,706,494 


4,115,759 


3,764,843 


3,802,274 


543,190 


493,013 


435,5,92 


405,817 


437,277 


412,350 


399,292 


353,090 


327,108 


320,222 


380,569 




' "• . ; 5 j 


- 


- 


- 


- 


- 


- 


- 


280,228,863 


... .. ; . ... 




230,401,432 


229,952,507 


216,939,912 


203,338,874 


180,054,994 


152,209,696 


164,272,520 


323,363 


293,807 


265,376 


223,474 


250, 142 


231,192 


211,212 


148,496 


116,224 


121,400 


38,312 


32,080 


32,282 


_ 


- 


- 


- 




- 


- 


183,156 


166,183 


140, 561 


122, 154 


123,797 


128,813 


97,937 


74,810 


50,452 


55,947 


133,857 


133,344 


114,137 


112,351 


109,740 


100,262 


95,093 


74,320 


57,636 


63,875 


3,650,876 


3, 373,902 


3,203,108 


2,712,536 


2,836,355 


2,751,782 


2,320,749 


1,739,734 


1,373,923 


1,483,005 


308,411 


311,905 


261,289 


242,583 


257,037 


250,542 


209,202 


160.012 


128,524 


124,155 


727,039 


711,347 


629,645 


579,527 


621,055 


593,247 


499,452 


379,930 


257,455 


309,598 


164,399 


161,743 


155,354 


122,882 


128,749 


124,124 


113,465 


110,057 


77,209 


72,359 


213,070 


207,224 


211,351 


198,493 


219,125 


249,113 


205,065 


170,054 


141,457 


124,884 


712,895 


644,329 


521,484 


441,261 


450,395 


408,481 


347,360 


254,167 


138,553 


192,137 


419,306 


385,097 


.354,551 


310,837 


322,706 


340,057 


270,254 


192, 170 


161,959 


161,954 


101,430 


92,403 


34,356 


73,584 


82,129 


80,683 


72,751 


54,964 


47,120 


57,618 


83,035 


89,123 


69,637 


53,057 


68,342 


77,978 


54,198 


44,927 


39,354 


33,408 


2,695,317 


2,611,543 


2,139,573 


2,131,725 


2,343,043 


2,215,931 


2,000,519 


1,511,346 


1,225,823 


1,344,871 


894,409 


351,909 


774,859 


684,031 


792,854 


710,958 


528,056 


449,731 


371,821 


374,381 


382,461 


350,576 


327,874 


324,799 


358, 389 


331,511 


304,518 


247,277 


207,742 


215,959 


321,627 


303,256 


295,560 


285,953 


307,052 


305,250 


248,899 


191,037 


155,623 


173,592 


370,527 


326, 503 


299,348 


279,260 


305,518 


285,552 


232,064 


178,429 


132,587 


146,904 


427,308 


.! 33,475 


337,321 


301,572 


321,701 


310,305 


254,285 


201,705 


167,711 


170, 322 


129,248 


;22,7<.5 


99,-32 


94,161 


110,151 


110,076 


36, 170 


65,225 


56,381 


59,554 


675,769 


646,307 


563,566 


511,408 


595,552 


595,218 


512,850 


367,626 


290,234 


279,058 


1,111,125 


1,053,170 


1,023,410 


361,447 


1,014,510 


980,445 


830,395 


550,438 


518,417 


543,751 


1,844,636 


1,339,256 


1,637,906 


1,523,997 


1,772,474 


1,470,551 


1,287,949 


963, 137 


700,399 


752,115 


550,228 


526,262 


479,228 


423,629 


472,137 


457,051 


378,824 


299,539 


238,292 


267,933 


119,481 


119,728 


101,591 


93,955 


97,173 


97, 145 


85,585 


65,758 


53,677 


56,054 


758,715 


746,046 


707,178 


636,757 


734,844 


581,545 


581,951 


438,202 


351,445 


347,794 


109,100 


97,412 


93,183 


89,707 


94,791 


90,524 


84,505 


63,894 


51,468 


56,269 


189.895 


191,471 


173,280 


175,025 


194,096 


133, 130 


177,405 


135,422 


109,937 


121,758 


74,276 


69,245 


62,559 


55,585 


49,767 


52,554 


39,455 


32,252 


22,506 


25,795 


101,296 


90,742 


83,282 


74,759 


87,625 


72,4U 


56,059 


49, 158 


38,463 


42,075 


1,487,159 


1,411,688 


1,265,901 


1,156,222 


1,275,118 


1,166,757 


998,208 


742,887 


590, 326 


515,496 


127,330 


106,494 


96,338 


82,691 


91,501 


94,464 


77, 542 


57,740 


45,204 


40,598 


4,434,724 


4,232,431 


3,947,023 


3,643,412 


3,851,930 


3,655,252 


3,315,250 


2,525,329 


2,137,040 


2,255,751 


416,596 


381,101 


351,336 


304,673 


330,854 


327,289 


288,634 


218,691 


165,890 


177,614 


63,730 


61,074 


51,462 


45,446 


53,685 


53,426 


56,000 


41,173 


37,936 


47,331 


2,219,449 


2, 149, 144 


1,973,564 


1,570,881 


2,024,999 


1,794,030 


1,550,625 


1,087,975 


879,644 


949,747 


328,978 


300,680 


269,320 


257, 356 


276,19- 


267,793 


230,307 


180,553 


136,048 


153,119 


291,606 


332,267 


235,104 


270, 500 


290,606 


302,123 


273,303 


205,952 


152,938 


179,862 


2,480,178 


2, .373,040 


2,080,438 


1,871,750 


2,185,934 


2,055,379 


1,797,449 


1,344,389 


1,073,079 


1,145,175 


- 


- 


994 


1,230 


- 


- 


- 


- 


- 


- 


164,760 


166,319 


165,503 


133, 240 


154,676 


152,007 


138,096 


109,031 


78,973 


101,231 


179,398 


175,210 


159,573 


140,929 


161,242 


177,746 


135,665 


101,903 


75,146 


72,509 


63,286 


59,847 


53,270 


55,392 


59,375 


55,570 


54,347 


40,509 


35,833 


45,329 


389,588 


377,369 


325,301 


297,279 


332,233 


300,640 


271,546 


2 10, .346 


158,539 


155,520 


1,536,437 


1,404,530 


1,284,540 


1,208,671 


1,223,160 


1,222,734 


1,102,735 


382,519 


573,388 


684,526 


123,060 


116,232 


100,444 


83,989 


99,119 


''2,M7 


75,732 


53,033 


42,750 


43,489 


46,491 


-8,531 


40,617 


33,979 


33,227 


37,008 


34,380 


26,371 


21,774 


23,562 


542,757 


520,952 


-60,397 


415,799 


443,127 


427,054 


346,541 


253,349 


203,112 


205,210 


564,834 


544,624 


501,047 


500,075 


541,342 


530,355 


472,971 


335, 349 


271,347 


290,582 


279,447 


243,830 


205,292 


184,974 


209,392 


219,542 


168,267 


132,030 


109,570 


128,794 


716,369 


686, 386 


622,459 


531,899 


631,280 


505,472 


524,133 


334,750 


303,583 


318,840 


60,955 


53,905 


49,734 


45,083 


51,410 


51,524 


43,911 


34,327 


23,461 


29,868 


49,447 


17, 159 


11,191 


- 


- 


- 


- 


- 


- 


- 


34.382,205 


32,706,061 


29,653,960 


26,707,201 


29,447,266 


27,889,716 


24,263,092 


18,389,534 


14,530,306 


15,459,810 



^Excludes returns with no adjusted gross inccrae, 19i8-5^, and for 1955-56 returns vdth no information, 
^Includes returns from Panama Canal Zone, 19*i8-55 . 

^For 19^8-51, 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. 
^For 19^8- 5i, includes returns from Alaska. 

*For 1955, returns with foreign addresses except those with Canadian and Mexican addresses filed in States contiguous to those countries. For 1956-57, includes all returns with 
addresses outside the United States, Alaska, and Hawaii. 

''Adjusted gross income less adjusted gross deficit, 1955-57. 



Synopsis of 
Tax Laws 



SYNOPSIS OF TAX LAWS 



Table A — Requirement for filing individual income tax returns, 
exemption allowances, and maximum tax rates, 1948-57. 

Table B. — Requirement for filing the self-employment tax schedule 
and self- employment tax rates, 1951-57 



Page 



71 



71 



70 



SYNOPSIS OF LAWS 



71 



Table A . —REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MAXIMUM 

AND MINIMUN TAX RATES, 1948-57 



Items 


1957 


1956 


1955 


1954 


1953 


1952 


1951 


1950 


1949 


1948 




(Dollars) 




\. 


V 

600 
600 
600 






f 


Regular exemption for taxpayer and each dependent 




Additional exemptions for age 65 or older and for blindness^ 






(Percent) 




V 


J 

20.0 
91.0 

87 -n 


V J 


20.4 
91.0 
87.2 


17.4 
84.4 

80.0 




TrmniTip t.ax rate for louest taxable income bracket. .......... 


22.2 
92.0 
88-0 


16.6 
82.1 
77 <"> 























^Additional exemptions were allowed for the years 1948-57 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 1948-53, nor of taxable income 
for 1954-57. 



Table B . —REQUIREMENT FOR FILING THE SELF -EMPLOYMENT TAX SCHEDULE AND SELF -EMPLOYMENT 

TAX RATES, 1951-57 



Items 


1957 


1956 


1955 


1954 


1953 


1952 


1951 




(Dollars) 




1 




/ 


\. 


J 


Self-employment net earnings requirement for filing return 


400 
4,200 




V 


Maximum self-employment income subject to self -employment tax 


3,600 








(Percertt) 




3 3/3 


^ 


J 


\. ; 


Sell -employment tax rate 


3 


? i/a 











Facsimiles of 

Individual Income 

Tax Returns, 

1957 



RETURN FORMS 

Page 

Form 104-0: Individual Income Tax Return 1957 75 

Schedule C, Profit (or Loss) From Business or Profes- 
sion 95 

Schedule D, Gains and Losses From Sales or Exchanges 

of Property 99 

Schedule F, Farm Income and Expenses 101 

Form 104.0A: Individual Income Tax Return 1957 107 

74 



FACSIMILES OF TAX RETURNS, 1957 



75 



FORM 



1040 



U. S. Treasury Department 
Internal Revenue Service 



U. S. INDIVIDUAL INCOME TAX RETURNH957 



or Other Taxable Ye.ii Beginning _ 1957, Ending 

(PLEASE TYPE OR PRINT) 



Name -. 

Home 
address 



(If this IS a joint return of husband and v;ife, use hrst names of both) 



(Number and street or rural route) 



(City. town, or post office) 



(Postal zone number) 



(State) 



Your Social Security Number 



Occupation 



Wife's Social Security Number 



Occupation 



If Income Was All From Salaries and Wages, Use Pages 1 and 2 Onty. See Page 3 of the Instructions. 



1. 



3. 

4. 



Checl< blocks which apply. !(a) Regular $600 exemption □ Yourself Q Wife] Enter 

Check for wife if she had no J /,■, a jj .■ i CAnn .■ tic . j t. li r— i v ii rn x»/-t I ""•"''er ot 

income or her income j, 1 ^"' ^°"'''°"°' ■•°'^^ ^''^'"P*'°" " °5 °' °^®' °' ^"" °' '"^"^"'^ y^°'' U Yourself U Wire > exemptions 

included in this return. 1(c) Additional J600 exemption if blind at end of taxable year Q Yourself D WifeJ >■ 

List first names of your children who Enter number 

qualify as dependents,- give of children 

address if different from yours. __ listed ^ 

Enter trumber of exemptions claimeci for otfier persons listeiJ at top of page 2 

Enter ttie total number of exemptions claimeci on lines 1 , 2, and 3 



^1 
O 



O. 



5. 



Enter all wages, salaries, bonuses, commissions, tips, and other compensation received in 1957, before payroll deductions. 

Employer's Name Where Employed (City and State) (a) Wages, etc. (b) income Tax Withheld 



See instructions, 

p.ige 6. 

Attach required 

stateijieiits. 



Enter totals here • 



6. Less: (a) Travel, reimbursed expenses, etc. 

(b) Excludable "Sick Pay" in line 5 

7. Balance (line 5 less line 6) 

8. Profit (or loss) from business from separate Schedule C 4 

9. Profit (or loss) from farming from separate Schedule F 4 

10. Other income (or loss) from page 3 (dividends, interest, rents, pensions, etc.). . 

11. ADJUSTED GROSS INCOME (sum of lines 7, 8, 9, and 10) ♦ 



If social securiiy tax 
(PICA) withheld from 
your wages exceeded 
S94.50, see instruc- 
tions, page 5. 



o 

v.; 
I 
< 

I— 
< 



Unmarfied oi leqaMy separated persons qualifying as — , 
"Head of Household," see instructions, page 7, and chect< fiere I I 



Widov/s and widowers who are entilled to the special , — , 
tax compulation, ree instructions, page 7, and check here : I 



12. lax on income on line 11. (If line 1 1 is under $5,000, and you do not itemize deductions, use Tax 
Table on page 16 of instructions to find your tax and chec'< here O- If line 1 1 is $5,000 or more, or 
if you itemize deductions, compute your tax on pcge 2 and enter here tfie amount from line 9, page 2). 

' 1 3. (a) Dividends received credit from line 5 of Schedule J | $ .-. ■ 

(b) Retirement income credit from line 1 2 of Schedule K . . . . I ! 

14. Balance (line 1 2 less line 13) 



If tncome 
was all 

from wages, ' 
omit lines 13 
through 16 



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 1957 Declaration of Estimated Tax (m^trStnons') 

District Director's office where paid - 

1 8. If your tax (line 1 2 or 1 6) is larger than your payments (line 1 7), enter the balance due here 

Pay in full with this return to "Internal Revenue Service. '^ If less than $1.00, file return without payment. 

1 9. If your payments (line 1 7) are larger than your tax (line 1 2 or 1 6), enter the overpayment here — 
If less than $1.00, the overpayment wilfbe refunded oniy upon application. See instructions, page 8. 

20. Amount of line 19 to be: (o) Credited on 1958 cstimofcd fax $ ; (b) Refunded $ 



Ccunty in which you live. 



Is your wife Ih^jsbondl making a sepofote return for 1957? Q Yes Q No If "Yes," 
enfer her Ihts) nome. 



Do you owe ony Federal 
tcx for years before 1957? 
n Yes D No 



TAXPAYER — I declare under (he penalties of perjury thot this return (including ony occompcnying schedules and statements) hcs been examined by me and to the best 
of my knowted3e ond belief is a true, correct, and complete return. 

Sign 

here 



(Your signature) (Date) (If this is c jcint return, wife's signature) (Date) 

— >. To assure split-income benefits, husband and wife must include oil their income and, even though only one has income, BOTH MUST S'GN. 

PREPARER (other than taxpayer) — I declore under the penalties of perjury that I prepared this return for the pcrson(s) named herein; and Ihol this return 

(including cny occompanying schedules and statements) is, to the best of my knswiedge and belief, a true, correct, and complete return based on all the information 

relating to the motters required to be reported in this return of which I hove ony knowledge. 

Sign 

here 



(Individual or Firm Signature) 



Form 1040- 


-1957 EXEMPTIONS FOR 


PERSONS 


OTHER THAN TOUi 


I WIFE AN 


CHILDREN 


Page 2 


Name 


Relationship 


Number of montlis dependent lived 
in your home. II born or died dur- 
ing year also write "B" or "D" 


Did dependent have 
gross income ot 
$600 or more? 


Amount YOU spent for 
dependent's support. 
If 100% write "All" 


Amount spent by OTHERS 

including dependent from 

own funds 










$ 


$ 







































Enfer on iine 3, page ^, the number of exemptions claimed above. 

•^ If an exemption is based on a multiple-support asreement 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 

Iff Husband and Wife (Not Legally Separated) FiEe Separate Returns and One Itentizes Deductions, the Other Must AUc Itemize 

State to whom paid. If necessary write more than one item on a fine or attach additional sheets. Please put your name and address on any attachments. 



Contributions 



Interest 



Taxes 



iVledical and 
dental expense 

(If 65 or over, 
see instructions, 
page 9) 



Other 
Deductions 

(Including child 
care and 
casualty losses) 



Total paid but not to exceed 20% of line 11, page 1, except os described on pa3e 8 of instructions. 



Total interest 



Total taxes 



Submit itemized list. Do not enter any expense compensated by insurance or otherwise. 

1 . Cost of medicines and drugs, 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, poge 1 0, for limita tions.) . 



Enter child care expenses paid but not to exceed $600. Enter casualty losses which are not compensated by insurance or otherwise. 
See page 10 of instructions and attach information required. 



Tote 



TOTAL DEDUCTIONS (Enter here and on line 2 ot Tax Compufafion, below) 



TAX COMPUTATION— IF YOU DO NOT USE THE TAX TABLE 





$ 




2. If deductions are itemized above, enter total of sucli deductions. If deductions ore not itemized and line 1, 
above, is $5,000 or more: (a) a married person filing separately enler $500,- 

(b) all others enter 10 percent of line 1 , or $1 ,000, whichever is smeller 

3 Balance (\\ne 1 less line 9^) 
















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 alternative tax applies, enter the tax from separate Schedule D 






8. Tax credits. If you itemized deductions, enter: 






(h) Tn* pnid nt '^myrct^ nn triX-fr**^ rOVPnont bf^nd inlf»rp^t n"d rrpdit int pnrlinlly tnx-eyempt interest. . . . 












9. Enter here and on line 12, page 1 , the amount shown on line 6 or 7 less amount claimed on line 8 


$ 





cut— 10— 735S3-1 



FACSIMILES OF TAX RETURNS, 1957 



77 



Form 1040—1957 Page 3 

IF INCOME WAS ALL FROM SALARIES AND WAGES. TEAR OFF THIS PAGE AND FILE ONLY PAGES T AND 2 

Schedule A. INCOME FROM DIVIDENDS (income Itom Savings(Building) and Loan Associalions and Credit Unions should be entered as interest in Sctiedule B) 



1. Name of qualifying corporation declaring dividend (See instructions, page 12): 

(Indicate by (H), (W). (J) whether slock is held by husband, wife, or jointly) 



2. Total 

3. Exclusion of $50 (If both husband and wife received dividends, each is entitled to exclude 
not more than $50 of his (her) own dividends) 

4. Excess, if any, of line 2 over line 3. Enter here and on line 1 , Schedule J 

5. Name of nonqualifying corporation declaring dividend: 



Amount 



6. Enler total of lines 4 and 5 i $- 



Schedule B.— INCOME FROM INTEREST 



Name of payer 



Name ot payer 



Enter total here-> 



Schedule D Summary.— GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

1 . From sale or exchange 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 AND 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). . I 



% 



4. Amount received this year 

5. Amount excludable (line 4 multiplied 
by line 3) 



6. Taxable portion (excess of line 4 over line 5). 



Part II.— Where your cost will be recovered within three years and your employer has contributed part ot the co»t 



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 line 4 over line 3). 



Schedule G.— INCOME FROM RENTS AND ROYALTIES 



Kind and location of property 



1 . Totals $ 



2. Amount of rent 
or royalty 



3. Depreciation (explain 
inSch. I) or depletion 



4. Repairs fattach 
itemized list) 



5. Other expenses 
(attach Itemized list) 



9. Net income (or loss) from rents and royalties (column 2 less sum oF coiomns 3, 4, and 5). 



Schedule H.— OTHER INCOME 



1 . Partnerships (name and address) 

2. Estates or trusts (name and oddress) . 

3. Other sources (state nature) 



Total income (or loss) from above sources (Enter here and on line 1 0, page 1) $ 



Schedule !.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SCHEDULE G 






I. Kind of property (if buildings, state m.Ttenal of 

which constructed). Exclude land and other 

nondepreciable propeity 


2. Date acquired 


3. Coat Of other 
basis 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of 
computing 
depreciation 


6. Rate (%) 
or life (years) 


7. flflpreciation 
foi this year 






$ 


$ 






$ 























































78 



FACSIMILES OF TAX RETURNS, 1957 



Form 1040—1957 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) 



LIMITATION ON CREDIT 

3. Tax shown on line 1 2, page 1 , plus amount, if any, shown on line 8(b), page 2 

4. 4 percent of taxable income 

T kl f ^'^^ '^ '^'^ '^ compufed on page 2, the amount shown on line 5, page 2. 

I o I ^^^ " capital gains alternative tax applies, the amount shown on line 14, separate Schedule D. 

LA (c) If Tax Table is used, the amount shown on line 11, page 1, less 10 percent thereof, and less the 

I deduction for exemptions ($600 multiplied by the number of exemptions claimed on line 4, page 1 ). 

5. Dividends received credit. Enter here and on line 1 3(a), page 1 , the smallest of the amounts on line 2, 
3, or 4, above 



Schedule K— RETIREMENT INCOME CREDIT (See instructions, page 15) 



This credit does not apply: 

1. If you received pensions or annuities off $1,200 or more from Social Security or Railroad Retirement, 

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 income" 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 $600 in each of any 10 calendar years before the taxable year 
1957? 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 or older: 

Enter total of pensions and annuities, including retirement pay from Armed Forces, 
interest, gross rents, and dividends 



nYes DNo 



n Yes n No 



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 doe* 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. :..:;: 



$ 1 ,200 I 00 



$ 1 ,200 : 00 



7. Tentative credit (20 percent of line 6) 

8. Total tentative credit on this return (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) 

12. Retirement income credit. Enter here and on line 1 3(b), page 1, the amount on line 8 or line 11 , whichever 
is smaller 



U. S. GOVERNMENT PRINTING OFFICE 



-10— 7358J-1 



FACSIMILES OF TAX RETURNS, 1957 



79 



Helpful Information on 



HOW TO PREPARE YOUR 



Income Tax Return 
on Form 1040 



for 1957 










Publication 3 (Rev. 9-57> 



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 tax- 
payers who wait until the last minute often make costly 
mistakes. 

You should be able to prepare your return with the assist- 
ance of the information contained in this pamphlet. The 
instructions are arranged in the same order as the lines 
and pages of Form 1040. If you need help from the Internal 
Revenue Service, you can ask questions by phone of our 
nearest office or come in for other assistance. 



fjXyUjJJ 



Commissioiiei: 



80 



Wfien and Where To File Your 
Return: See below 

How To Use Form 1 040 

Moffied Persons — Joint or Sepa- 
rate Returns ^ 

How To Claim Your Exemptions.. 

How To Report Your Income: 

Wages, salaries, etc 

Travel, reimbursed expenses, etc 

Exclusion for "Sick Pay" 

Business or profession 



FACSIMILES OF TAX RETURNS, 1957 

CONTENTS 

>go Page 

Accounting methods and records 1 

Net operating loss deduction 7 

Fanning 7 

Self-employment tax 7 

Dividends 12 

4 Interest" 12 

Sale and exchange of property 12 

'' Special rule for sale of residence at a 

gain 12 

Pensions and annuities 13 

Rents and royalties 14 

* Partnerships 14 

6 Estates and trusts 14 

6 Other income 14 



WHO MHST FKE 

Every citizen or resident of the United 
States — whether an adult or minor — 
who had $600 ($1,200 if 65 years of 
age or over) or more gross income in 
1957 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 withheld. A 
married person with income less than 
her (his) own 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 7 of these instructions. 

MEMIERS 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. U. S. citizens abroad 
who have no legal residence or place of 
business in the United States should file 
with Director of International Opera- 
tions, Internal Revenue Service, Wash- 
ington 25, D. C. A list of the District 
Directors' offices is set out below. 



GENERAL INSTRUCTIONS 

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 
retiun, unless you have complicated 
problems. If you do need help, you 
can get it by phoning or visiting any 
Internal Revenue Service office. 

Other Internal Revenue Service pub- 
lications, copies of which may be ob- 
tained from your District Director or the 
Superintendent of Documents, Govern- 
ment Printing Office, Washington 25, 
D. C, are: 
Your Federal Income Tax 

(I. R. S. Pub. No. 17) . . . Price 35(2- 
Tax Guide for Small Business 

(I. R. S. Pub. No. 334) . . Price 35^ 
Employer's Tax Guide, Circular E 

(I. R. S. Pub. No. 15) Free 

Farmer's Tax Guide 

(I. R. S. Pub. No. 225) Free 

Income Tax Guides for United 
States Citizens Abroad 

(I, R. S. Pub. No. 54) Free 

HOW TO PAY 

The balance of tax shown to be due 



Page 

Depreciation 14 

How To Claim Nonbusiness 

Deductions: 

Contributions 8 

Interest 9 

Taxes 9 

Medical and dental expenses 9 

Expenses for the care of children and 

certain other dependents 10 

Casualty losses and thefts 10 

How To Figure Your Tax 11 

Declaration of Estimated Tax 15 



on line 18, page 1, of your return on 
Form 1040 must be paid in full with 
your return. Checks or money orders 
should be made payable to "Internal 
Revenue Sersice." 

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 return 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 office of 
the District Director. You will be given 
an opportunity to discuss any change in 
your tax which is proposed, and you will 
be advised of further appeal rights if 
you cannot reach an agreement. Upon 
rec]uest by the District Director you 
must be able to support all deductions 
claimed by you. 



LOCATIONS OF DISTRICT DIRECTORS' OFFICES 



Following is a lis! of the District Directors* offices. 
It Itiere is more than one District Director's office in 
your State anci you ore not sure whicti one to use, 
consult your local post office. 

ALABAMA — Birmingham 3, Ala. 

ALASKA— Tacoma 1. Wash. 

ARIZONA — PhoeniK, Ariz. 

ARKANSAS—liltle Rock, Ark. 

CALIFORNIA— Los Angeles 12, Calif.; San Francisco 2, 

Calif. 
COLORADO — Denver 1, Colo. 
CONNECTICUT— Hartford, Conn. 
DELAWARE- Wilmington 99, Del. 
DISTRICT Of COLUMBIA— Baltimore 2, Md. 
FLORIDA- Jacksonville, Fla. 
GEORGIA— Atlonta 3, Go. 
HAWAII— Honolulu 13, T. H. 
IDAHO— Boise, Idaho. 

ILLINOIS— Chicago 2, III.; Sprinofleld, III. 
INDIANA— Indianapolis, Ind. 
IOWA — Des Moines 8, Iowa. 
KANSAS— Wichita 21, Kans. 



KENTUCKY- Louisville 2, Ky. 

LOUISIANA- New Orleans, La. 

MAINE — Augusta, Maine. 

MARYLAND— Baltimore 2, Md. 

MASSACHUSETTS — Boston 15, Mass. 

MICHIGAN— Detroit 31, Mich. 

MINNESOTA— St. Paul I, Minn. 

MISSISSIPPI— Jackson 5, Miss. 

MISSOURI— St. Louis 1, Mo.; Kaniot. City 6, Mo. 

MONTANA — Helena, Mont. 

NEBRASKA— Omaha 2, Nebr. 

NEVADA— Reno, Nev. 

NEW HAMPSHIRE — Portsmouth, N. H. 

NEW JERSEY— Industrial Office SIdg , Newark 2, N. J.;, 

7th and Cooper Streets, Camden 1, N. J. 
NEW MEXICO— Albuquerque, N. Me«. 
NEW YORK— Brooklyn 1, N. Y.; 245 West Houston 

Street, New York 14, N. Y.; 484 Lexington Avenue, 

New York 17, N. Y.; Albany I, N. Y.; Syracuse I, 

N. Y.; Buflolo 2, N Y. 
NORTH CAROLINA— Greensboro, N. C. 
NORTH DAKOTA— Fargo, N. Dok. 
OHIO — Cleveland 15, Ohio; Columbus 15, Ohio; Toledo 

I, Ohio, Cincinnati 2, Ohio, 



OKLAHOMA— Oklohoma City, Okia 

OREGON — Portlond 9, Oreg. 

PANAMA CANAL ZONE — Director of International Oper- 
ations, Internal Revenue Service. Washington 25, D. C. 

PENNSYLVANIA — Philadelphia 7, Pa ; Scranton 14. Pa.; 
Post Office and Courthouse Building, Pittsburgh 30, Pa. 

PUERTO RICO — Sonturce Building, Santurce, P. R. 

RHODE ISLAND — Providence 2, R. I. 

SOUTH CAROLINA— Columbia 1, S. C. 

SOUTH DAKOTA—Aberdeen, 5: Dak. 

TENNESSEE— Nashville 3, Tenn. 

TEXAS— Austin 14, Tex.; Dallas 1, Tex. 

UTAH— Salt Lake City, Utah. 

VERMONT— Burlington, Vt. 

VIRGINIA— Richmond 19, Ma. 

VIRGIN ISLANDS — Charlotte Amolie, St. Thomal, V. I. 

WASHINGTON— Tocoma 2, Wash. 

WEST VIRGINIA— Parkersburg, W. Va. 

WISCONSIN — Milwoukee 2, Wis. 

WYOMING— Cheyenne, Wyo. 

FOREIGN ADDRESSES — Taxpayers with legal residence 
in Foreign Countries — Director of International Opera- 
lions, Internol Revenue Service, Woshington 25, D. C. 
cni — 16—73324-1 



FACSIMILES OF TAX RETURNS, 1957 



81 
3 



SPECIAL CARD FORM (1040A) FOR EMPLOYEES EARNING LESS THAN $5,000 

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 SlOO total of other wages, interest, and dividends, the law provides an easy 
way for you to file. Merely enter the required information on card Form 1040 A. 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 lO-fOA, 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 needed. 

• If your income was all from salaries and wages, you need only the first two pages of Form 1040. 

• If your income was 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 be 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 for computing the credits for dividends received and retirement income. 



HOW TO FILL IN FORM 

Filling in the form involves FOUR STEPS: 



STEP 1 

Claimins Your 

Exemptions 



List on page 1 exemptions for yourself (and for your wife, if you are filing a joint return or if she 
had 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 4 OF THIS PAMPHLET. 



STEP 2 

Reporting Your 

Income 



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 Schedules 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 treatment of sick pay and special deductions for travel expenses, reimbursed expenses, etc. 

DETAILED INSTRUCTIONS. PAGES 5, 6, AND 7 OF THIS PAMPHLET. 



STEP 3 

Claiming Your 

Deductions 



The law allows 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 on 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 stai^dard deduction for those with income 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 ($500 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. 



STEP 4 

Figuring Your 

Tax 



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 Ta.x 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. 

DETAILED INSTRUCTIONS, PAGE 11 OF THIS PAMPHLET. 



cm — 16—73324-1 



82 

4 



FACSIMILES OF TAX RETURNS, 1957 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 



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 Jpint Return.— In a joint 

return you must uiclude all income and 
deductions of both husband and wife. 
In the return heading, list both names 
(for example: "John H. and Maiy 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- 
ple 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. — In a 

separate return each must report his 
or her separate income and deductions 
and fill in a separate form. The "split 
income" proxisions of the Federal tax 
law do not apply to separate returns of 
husband and wife. When filing sep- 
arate returns, 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 
your husband or wife. See page 7. 



HOW TO CLAIM YOUR EXEMPTIONS 

You Are Allowed a Deduction of $600 for Each Exemption for Which 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 ta.xable 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.— An 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 e.xemptions 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 your wife or hus- 
band died during 1957, the number of 
her or his e.xemptions 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 ) central 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— EXEMPTIONS 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 ) , 
(see definition below of support), 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), 
(see definition of student below), and 

3. Married Children. — Did not file a 

joint return with her husband (or his 
wife) , and 

4. Nationality. — 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. 

Definition of Support. — Support in- 
cludes food, shelter, clothing, medical 
and dental care, education, and the like. 
Generally, these items of support are 
measured in terms of the amount of ex- 
pense incurred by the one furnishing 
such items. However, if the item of 
support furnished an individual (either 
by himself or by others) is in the form 
of goods, services, or other benefits, it 
will be nccessar>' to measure the amount 
of such item in terms of its fair market 
value. In computing the amount of 



support include amounts contributed by 
the dependent for his own support and 
also amounts ordinarily excludable from 
gross income. 

In figuring whether you provide more 
than half of the support of a student, 
you may disregard amounts received by 
him as scholarships. 

Definition of Student. — The law de- 
fines a student as an individual, who 
during each of 5 calendar months dur- 
ing the year, is {a) a full-time student 
at an educational institution or (b) 
pursuing a full-time course of institu- 
tional on-farm training under the su- 
pervision of an accredited agent of an 
educational institution or of a State, or 
a political subdivision of a State. 

LINE 3— EXEMPTIONS FOR PERSONS 
OTHER THAN YOUR CHILDREN 

You are entitled to one exemption for 
each other dependent who 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), (see 
definition of support under line 2, para- 
graph 4), 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 

eni — 18—73321-1 



FA(\SIMILES OF TAX RETURNS. 1957 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



83 
5 



0. Either (1) for your entire taxable 
year had your home as his principal 
place of abode and was a member of 
your household; Or (2) \vas related to 
you (or to husband or wife if a joint 
return is filed) in one of the following 
ways: 



Mother 


Stepbrother 


Son-in-law 


Father 


Stepsister 


Dauehier-in-law 


Grandmother 


Stepmother 


U'he ioUoivifi^ if 


Grandfather 


Stepfather 


yel.it fd by blood: 


Brother 


Mother-in-law 


; Unde— 


Sister 


Father-in-law 


1 Aunt — 


Grandson 


Brother-in-law 


' Xephew — 


Granddaughter 


Sister-in-law 


; Niece — 



The information concerning these de- 
pendents must be shown in the schedule 
at the top of page 2 of Form 1040. 



Birth or Death of Dependent.— Vou can 

claim a full $600 exemption for a de- 
pendent who was not alive during the 
entire year if the te^ts for claiming an 
exemption for such dependent are met 
for so much of tlic year the dependent 
was alive. 

Exemptions for Individuals Supported by 
More Than One Taxpayer. — If ■~c\ cral per- 
sons contributed toward the support of 
an individual during the taxable vcnr, 
hut none contributed o\er half of the 
sup]3ort, they may designate one of their 
number to claim the exemption if: 

(a) They as a group ha\e 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 o\er 
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 \\ill not 
claim the individual as a dependent for 
the year. Form 2120, Multiple Sup- 
port Declaration, is available at the 
nearest Interna! Revenue Service office 
for this purpose. 



HOW TO REPORT YOUR INCOME 

The law says all l.ind^ of income in cifirally exempt must be included in in finding out what kinds of income 

whatever form received are subject to your return, even though it may be must be reported on your income tax 

tax with specific exceptions. This offset by expenses and other deductions, return and what items are exempt from 

means that all income which is not spc- The following examples will help you tax. 

Examples of Income Which Must Be Reported 



Wages, salaries, bonuses, commissions, 

fees, tips, and gratuities. 
Dividends. 

Interest on bank deposits, bonds, notes. 
Interest on U. S. Savings bonds. 
Profits from sales or exchanges of real 

estate, securities, autos, other property. 



Industrial, civil service and other pen- 
sions, annuities, endowments. 

Rents and royalties from property, pat- 
ents, copyrights. 

Profits from business or profession. 

Vour share of partnership profits: estate 
or trust income. 



.Mimony, separate maintenance or sup- 
port payments received fioin (and 
deductible by) your hu'-b^ind (or 
v.ife). For details see Other Deduc- 
tions, page 10 of this pamphlet. 



Examples of Income Which Should Not Be Reported 

All Government payments and benefits 

made to veterans and their f.imilies 

except nondisability retirement pay. 
Dividends on veterans' Goxernnient 

insurance. 



Workmen's compensation, insurance, 
damages, etc., for bodily injury or 
sickness. 

Interest on State and mimicipal bonds. 

Life insurance proceeds upon death. 



Federal and .State Social Security 

benefits. 
Railroad Retirement Act benefits. 
Gifts, inheritances, bequests. 



ROUNDING OFF TO WHOLE-DOLLAR 
AMOUNTS 

If you «ish, die money items on your 
return and accompanying schedules re- 
f|uired 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. 



Vou must report the full amount of your 
wages, salaries, fees, commission^, tips, 
bonuses, 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, serv'ices. 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 inarkct value of the meals and 
lodging. 



However, if, for the conxenience of 
your employer, your meals are furnished 
at your place of einployment 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. 

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 .$94.50 of F. I. C. A. (Social Se- 
curity) employee ta.x was withheld dur- 

cnr— 10— 73.124-1 



84 
6 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



ing 1957 because you received wages 
from more than one employer, the ex- 
cess should be claimed as a credit 
against income tax. Enter any excess 
of F. I. C. A. tax withheld over $94.50 
on line 5, column (b), and write "F. I. 
C. A. tax" in the "Where Employed" 
column. If a joint return^ compute 
the credit separately. 

Credit for Taxes Paid by Regulated Invest- 
ment Companies. — If you are entitled to a 
credit for taxes paid by a regulated 
investment company on undistributed 
capital gains, enter the credit on line 
5, column (b), and write "Credit from 
regulated investment company" in 
"Where Employed" column. To sub- 
stantiate the credit claimed attach Copy 
B of Form 2439 to page 1 of Form 1040 
in the same manner as withholding 
statements, Forms W-2. 

LINE 6(a)— TRAVEL. REIMBURSED EX- 

PENSES, ETC. 

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 than "travel and 
transportation"), you should add these 
payments to your wages on line 5, and 
then on line 6(a) subtract the total of 
your actual allowable expenses of this 
type but not more than the reimburse- 
ments. Attach a detailed statement in 
explanation. Any allowable expense in 
excess of the reimbursed amount may 
be deducted as "Other Deductions" on 
page 2 of your return if you itemize 
your deductions. 

Out-of-TowfH 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" on line 6(a). 
Attach a statement to your return ex- 
plaining 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 dif- 



ferent 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 transportation expenses paid in 
connection with the performance of 
services for your employer on line 6(a) . 
Transportation expenses include pay- 
ments for actual travel or, if you use 
your own car, the business portion of 
the cost of operation, including fuel, 
repairs, and depreciation. Any reim- 
bursement of these expenses rriust be 
included in your income. Attach a 
statement to your return 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 

allows "Outside Salesmen" to deduct 
all their ordinary and necessary business 
expenses. Such expenses should be de- 
ducted on line 6(a). This applies only 
to full-time salesmen who are engaged 
in soliciting business for their employers 
away from their employer'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 ordinary and 
necessary in connection with your em- 
ployment. These items may be item- 
ized and deducted on page 2 under the 
heading "Other Deductions." 

Instead of furnishing the statements 
mentioned above, you may obtain Form 
2106 from the nearest Internal Revenue 
Service office to explain these expenses. 

LINE e(b)— 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. If both 
you and your employer contribute to 
the plan, any benefits attributable to 
your own contributions are excludable 
without limit, but there are certain limi- 
tations on the exclusion of the benefits 
attributable to your employer's contri- 
butions. In the case of such a contribu- 
tory plan, it will be necessa.ry for you to 
know to what extent any benefits are 
attributable to your contributions and 
to what extent they are attributable to 
your employer's contributions. 

The employer-provided wage contin- 
uation payments can be excluded only 
at the rate of $100 a week. In cases 
where these payments exceed a weekly 
rate of $100, the exclusion is figured by 
multiplying the amount received by 100 
and dividing the result by the weekly 
rate of payment. 

If your absence is due to sickness, the 
exclusion of employer-provided wage 
continuation payments does not apply 
to the amounts received for the first 7 
calendar days of the absence from work. 
However, if you were (a) hospitalized 
on account of sickness for at least one 
day at any time during the absence 
from work, or (b) injured, the exclusion 
applies from the first day of absence. 

If you received sick pay and it is in- 
cluded in your gross wages as shown on 
Form W-2, enter the gross wages on 
line 5, and enter on line 6(b) the 
amount of such wages to be excluded. 
If you claim an exclusion of any sick 
pay, attach a statement showing your 
computation, and indicating the period 
or periods of absence, nature of sickness 
or injury, and whether hospitalized. If 
you wish, you may obtain from the 
nearest Internal Revenue Service office 
Form 2440 to explain the exclusion. 

UNE 8— 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 
who uses his car half for business can 
deduct only half the operating expenses. 

Evei-yone engaged in a trade or busi- 
ness and making payments to another 
person of salaries, wages, commissions, 

cni — 16—73324-1 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



86 
7 



interest, rent, etc., of $G00 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 
or 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. Uncashcd 
salai-y or dividend checks, bank interest 
credited to your account, matured bond 
coupons, and similar items which you 
can immediately turn into cash are 
"constructively 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 1957, 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 1957 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 1955 and 1956, and any re- 
maining excess may be carried forward 
against your income for the years 1958 
through 1962. If a carryback entitles 
you to a refund of prior year taxes, ask 
the District Director for Fonii 1045 to 
cliim 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 1957, 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— FARIVIING 

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) those who are 
unmarried (or legally separated) at the 
end of the taxable year, or (b) one who 
is married at the close of the year to an 
individual who was a nonresident alien 
at any time during the taxable year. 
In addition, you must have furnished 
over half of the cost of maintaining as 
your home a household which during 
the entire year, except for temporary 
absence, was occupied as the principal 
place of abode and as a member of such 
household by ( 1 ) any related person 
(see those listed under requirement 5 at 
the top of page 5 of these instructions) 
for whom you are entitled to a deduc- 
tion for an exemption, unless the de- 
duction arises from a multiple support 
agreement, (2) your unmarried child, 
grandchild, or stepchild, even though 
such child is not a dependent or (3) 
your married child, grandchild, or step- 
child for whom you are entitled to a 
deduction for an exemption. 

If you qualify under (a) or (b) 
above, you are entitled to the special 
tax rate if you pay more than half the 
cost of maintaining a household (not 
necessarily your home) which is the 
principal place of abode of your father 
or mother and who qualifies as your 
dependent. 

The cost of maintaining a house- 
hold includes such items as rent, prop- 
erty insurance, property taxes, mort- 
gage interest, repairs, utilities (gas, 
telephone, etc.) and cost of food. Such 
expenses do not include the cost of 
clothing, education, medical treatment, 
vacations, life insurance, and transporta- 
tion. Do not include the value of per- 
sonal services performed by you or by 
the person qualifying you as Head of 
Household. These expenditures are to 



be considered 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 
unless 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 

conditions a taxpayer whose husband 
(wife) has died during either of her 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 her home a household 
which is the principal place of abode of 
her child or stepchild for whom she is 
entitled to a deduction for an exemp- 
tion, and (c) must have been entitled 
to file a joint return with her husband 
(or wife) 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 ta.x. 

LINE 13(a)— See page 15 of these instructions. 
LINE 13(b) — See page 15 of these instructions. 

LINE 15— SELF-EMPLOYMENT 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 

cm — 16—73321-1 



86 
8 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



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 no 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, credit for excess F. I. C. A. 
tax, and credit for taxes paid by regu- 
lated investment companies as shown on 
line 5, column (b). Also see explana- 
tion for line 5 on pages 5 and 6 of these 
instructions relating to these credits. 

LINE 17(b)— CREDIT FOR ESTIMATED 
TAX PAYMENTS 

If you paid any estimated tax on a 
Declaration of Estimated Tax (Form 
1040-ES) for 1957, report the total of 
such payments on line 17(b). If on 
your 1956 return you had an overpay- 
ment which you chose to apply as a 
credit on your 1957 tax, include the 
credit in this total. 



See page 15 of these instructions for 
filing requirements for 1958 declaration 
of estimated tax. 



Additional Ciiarge 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 (663/3 percent in the 
case of fanners) 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 (663/3 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 office for this purpose. 

LINES 18 AND 19— BALANCE OF TAX DUE 
OR REFUND OF OVERPAYMENT 

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 separate application 
to your District Director. 



INSTRUCTIONS FOR PaGE 2 OF FORM 1040 

Itemized Deductions— if 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 11, 
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. 

{Continued on page 9) 



cnr— 16— 73324-1 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



87 
9 



If all your contributions were to these 
churches, schools, hospitals, or medical 
research organizations, you can deduct 
the contributions made but not more 
than 30 percent of your adjusted gross 
income. To compute the deduction for 
contributions you should first figure the 
contributions to these special institutions 
to the extent of 10 percent of your ad- 
justed gross income and the amount in 
excess of 10 percent should be added to 
the other contributions to which the 20 
percent limitation applies. 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, you 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 dystrophy, 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 allows a deduction for inter- 
est paid for purchasing personal prop- 



erty (such as automobiles, radios, etc.) 
on the installment plan where the in- 
terest 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 unpaid balance at the 
beginning of each month is determined 
by taking into account the amounts re- 
quired to be paid under the contract 
whether or not such amounts are ac- 
tually paid. The interest deduction 
may not exceed the portion of the total 
carrying charges attributable to the 
taxable year. 

You CAN Deduct Interest On: 

Your personal note to a bank or an individual 

A mortgage on your home 

A life insurance loan, if you pay the interest 

in cash 
Delinquent taxes 

You CANNOT Deduct Interest On: 

Indebtedness of another person, when you are 
not legally liable for payment of the interest 

A ijanibling debt or other noncnforceable ob- 
ligation 

A life insurance loan, if interest is added to 
the loan and you report on the cash basis 



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 gasoline 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 improvement taxes may be de- 
ducted. If you paid foreign income 
taxes, you may be entitled to a credit 
against your tax rather than a deduc- 
.tion from income. Form 1116 should 
be used to claim this credit. 

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 as 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 b\' \ou 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 ho.spltal, 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 an exemp- 
tion for that dependent 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 
while away from home receiving medi- 
cal treatment may not be treated as 
medical expense unless they are part of 
a hospital bill or arc included in the cost 
of care in a similar institution. 

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. 

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. 



88 
10 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



Limitations. — The deduction may not 
exceed $2,500 multiplied by the num- 
ber of exemptions other than the exemp- 
tions for age and blindness. In addi- 
tion, there is a ma.ximimi 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 eidicr you or your wife were 65 or 
over during the ta.xable year, the maxi- 
mum limitation for amounts spent is the 
same as set out above. However, 
amounts deductible for medical and 
dental expenses for you and your wife, 
if either was 65 or over, are not re- 
stricted 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 medi- 
cine and drugs for yourself, your wife, 
and your dependents are still limited to 
the excess of 1 percent of your adjusted 
gross income, and amounts spent by you 
for your dependents' medical expenses 
are deductible only to the extent they 
exceed 3 percent of your adjusted gross 
income. 

Subject to ike Fore^oins himilations. You 
CAN Deduct as Medical Expenses Pay- 
ments To OT 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 Payments For: 

Funeral expenses 

Cemetery plot 

Illegal operations or drugs 

Travel ordered or suggested by your doctor 

for rest or change 
Premiums on life insurance 



OTHER DEDUCTIONS 

Expenses for the Care of Children and Cer- 
tain Other Dependents. — There is allowed 
a deduction not to exceed a total of 
$600 for expenses paid by a woman or 
a widower (including men who are di- 
vorced 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 employment. For this purpose, 
the term "dependent" does not include 
the husband (wife) of the taxpayer and 
is limited to the following persons for 
whom the taxpayer is entitled to a de- 
duction for an exemption: 

(a) a person who is under 12 years 
of age; or 

(b) a person who is physically or 
mentally incapable of caring for him- 
self. 

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 (fl) if 
she files a joint return with her husband ; 
and (b) 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 not related to 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. If you wish you may 
obtain Form 2441 from the nearest In- 
ternal Revenue Service office for this 
purpose. 

Casualty Losses and Thefts.— If you item- 
ize deductions, you can deduct your net 
loss resulting from the destruction of 
your property in a fire, storm, automo- 
bile accident, shipwreck, or other losses 
caused by natural forces. Damage to 
your car by collision or accident can be 
deducted if due merely to faulty driving 
but cannot be deducted if due to your 
willful act or negligence. Vou can also 
deduct in the year of discovcrv- losses due 
to theft, but not losses due to mislaying 
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 1957 casualty losses exceed 
your 1957 income, the excess must be 
treated in the same manner as a net 
operating loss described on page 7. 



You CAN Deduct Losses On: 

Property such 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 deduc- 
tions, you can deduct several other types 
of expenses under the heading "Other 
Deductions." 

If you work for wages or a salary, yoii 
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 furnish 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 work 
Entertaining friends 
Bribes and illegal payments 
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 diduct any volim- 
tary payments not under a court order 
or a written separation agreement, 
lump-sum settlements, or specific main- 
tenance payments for support of minor 
children. 

You riay 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. 

cnr— 10— T3321-1 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



11 



TAX COMPUTATION 

If you do not use the Tax Table on page 16, then figure 
your tax on amount on line 5, page 2 of your return, by using 
appropriate tax rate schedule on this page. 

Schedule I applies to (1) single taxpayers who do not 
qualify for the special rates for "Head of Household" or for 
"Widow or Widower," and (2) married taxpayers filing sep- 
arate returns. 

Schedule II applies to married taxpayers 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 foreign 
income 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 of your return, a credit for partially tax-exempt 
interest. This credit is 3 percent of the partially tax-exempt 
interest included in gross income. 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, whichever is 
applicable) for ta.xable year or (b) the amount of tax less the 
credit for income taxes paid to foreign countries and posses- 
sions 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. 

Oier — But not over — - ot excels oter — 

$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 

IJ the amount on 

line 5, page 2, is: Enter on line 6, page 2: 

Not over $2,000 20% of the amount on line 5. 

OvfT — But not over — oi 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% —$38,000 

$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 9 1% — $200,000 

Schedule III. Unmarried (or legally separated) taxpayers who qualify 
as HEAD OF HOUSEHOLD. 

1/ the amount on 

line 5, page 2, is: Enter on line 6, page 2: 

Not over $2,000 20% of the amount on line 5. 

Oier — But not over — „/ 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 

$10,000 —$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% — $32,0OC 

$38,000 —$44,000 $15,900, plus 62% —$38,000 

$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 

cm— 1»— 73324-1 



90 
12 



FACSIMILES OF TAX RETURNS, 1957 
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 is 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 tiine; 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, partial liquidations, 
stock rights, and redemptions; 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 $50 of dividends 
received from qualifying corporations, 
but one may not use any portion of the 
$50 exclusion not used by the other. 
For example, if the husband had $200 
in dividends, and the wife had $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. So- 
called "dividends" from the following 
corporations are considered interest for 
Federal income tax purposes and should 
be reported as interest in Schedule B: 

Mutual savings banks, cooperative 
banks, domestic building and loan as- 
sociations, domestic savings and loan 
associations, and Federal savings and 
loan associations, on deposits or with- 
drawable accounts; and Federal credit 
unions. 

Taxable dividends from the following 
corporations are not considered for ex- 
clusion or credit purposes, and should 
be reported as dividends from non- 
qualifying corporations on line 5 of 
Schedule A: 

(a) life insurance companies, and 
mutual insurance companies C other 



than mutual marine or mutual fire in- 
surance companies issuing perpetual 
policies) . 

(b) China Trade .Act corporations. 

(c) so-called exempt organizations 
(charitable, fraternal, etc.) and exempt 

farmers' cooperative organizations. 

(d) regiilated investment companies 
except to the extent designated by the 
company to be taken into account as a 
dividend for these purposes. 

(e) corporations deriving 80 ]3ercent 
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 ta.x 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 (as 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 intciest 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 
from the sale on your tax return. Gen- 
erally, such profits are capital gains if 
the property was not held for sale to 
customers in the ordinary course of bus- 
iness. Separate Schedule D (Form 
1040) is provided to compute capital 
gains and losses, and the results from 
other transactions in property. 



Nonbusiness Bad Debts.— If \ou fail to 

collect a personal loan, you c.in 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, etc.— 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 from 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 v.-hich was al- 
lowed or allowable. 

Special Rule.— Deferring Gain When Buy- 
ing New Residence. — If you sold or ex- 
changed your principal residence dur- 
ing 1957 at a gain and within one year 
after (or before) the sale you purchase 
another residence, and use it as your 
principal residence, none of the gain 
is taxable if the cost of the new resi- 
dence 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 
use it as your principal residence not 
later than 18 months after the sale, none 
of the gain upon the sale is taxable if 
your costs attributable to construction 
during, 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 ad- 
justed 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, selling expenses, 
and the expenses for work performed on 
the residence in order to assist in its sale^ 
such as redecorating expenses. Redec- 
orating expenses, however, must be for 
work performed during the 90-day pe- 
riod ending on the day on whirh a con- 
tract to sell is entered into, and must be 
paid within 30 days after date of sale. 

ooi — le— T3324-1 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



91 
13 



If you sold or exchanged your resi- 
dence at a gain, 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 
details in the year of sale. If you have 
acquired your new residence and used 
it as your principal residence, 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. 

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 ad\isable to file the 
amended return for the year of sale as 
promptly as possible. 

SCHEDULE E-PENSIONS AND ANNUITIES 
Noncontributory Annuities. — 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, and (b) 
amounts paid for a reason other than 
the death of the insured under an an- 
nuity, endowment, or life insurance 
contract. 

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 reco\ers 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. AVhile 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. Y'ou may exclude from 
your income an amount found by using, 
the following formula: 



Investment in the contract 



w payment 
received 



Expected return 
This formula means that you divide the 
investment in the contract by the ex- 
pected return and multiply the result 
by the payment recei\ed under die 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. This 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. 

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 furnished by your Internal 
Revenue Senice office upon request. 



The "Annuity Starting Date" is 
the first day of the first period for which 
a payment is received as an annuity 
under the contract; e.xcept that if the 
date was before January- 1, 1954, then 
the annuity starting date is considered 
January 1, 1954. 

"E.xpected 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 annuit)' 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 
survi\or 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 
payment is $950, determined as follows: 

Annual payment (24 X $50) $1, 200 

Investment in the contract . $15,000 
Less: Amount recovered 

tax free in prior \eais. . 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; 

||ig-^ X $1,200 which equals $950 

D will include in his income S250 
($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 

cnr— 10— 73321-1 



92 
14 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



excludable from the gross income of the 
recipient. 

For other types of annuities which 
are not covered by these rules and for 
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 ovi^ned 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, 
report 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— OTHER INCOME 

Partnerships. — A partnership does not 
pay income tax unless it elects to be 
ta.xed on the same basis as a domestic 
corporation. Each partner must report 
in his personal tax return his share of 
his partnership's taxable 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 
ta.x on his share of the self-employment 
income from the partnership. 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 partnerships 
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 your taxable 
portion of its income (whether actually 
received or not) which, for the taxable 
year, is either recjuired to be distributed 
to you or has been paid or credited to 
your account. Your share of such in- 
come of the following classes should be 
entered on the appropriate lines: 

Dividends. 

Interest on tax-free covenant bonds. 

Partially tax-exempt interest. 

Gains from the sale or exchange of 
capital assets and other property. 
All other taxable income from estates 
and trusts should be included in Sched- 
ule H of your return. Any deprecia- 
tion (on estate or trust property) which 
is allocable to you may be subtracted 
from estate or trust income so that only 
the net income received will be included 
in your return. Information with re- 
spect to these items may be obtained 
from the fiduciary. 

Other Sources.— If you cannot find 
any specific place on your return to list 
certain 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 reasonable 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 depieciation deduction. 
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 recovei-y 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, 
! 953. 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 meets 
qualifications ( 1 ) and (2) above. 

(/) Declining balance method. — This 
method may be used with a rate not in 

cnr — IG— 73324-1 



FACSIMILES OF TAX RETURNS, 1957 

INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



15 



excess of twice the applicable straight- salvage value) by the number of years four- fifteenths, etc. 

line rate. of useful life remaining (including the [3) Other methods. — A taxpayer may 

(2) Sum of the years-digit method. — year for which the deduction is com- use any consistent method which does 

Under this method annual allowances puted) and dividing the product by not result in accumulated allowances at 

for depreciation are computed by ap- the sum of all the digits corresponding the end of any year greater than the 

plying changing fractions to the tax- to the years of the estimated useful life total of the accumulated allowances 

payer's cost or other basis of property of the asset. In the case of a 5-year Ufe which would have resulted from the use 

(reduced by estimated salvage). this sum would be 15 (5+4 + 3-1-2+ 1 ) . of the declining balance method. This 

The deduction for each year is com- For the first year five-fifteenths of the limitation applies only during the first 

puted by multiplying the cost or other cost reduced by estimated salvage value two-thirds of the useful life of the 

basis of the asset (reduced by estimated would be allowable, for the second year property. 

INSTRUCTIONS FOR PAGE 4 OF FORM 1040 

SCHEDULE J — DIVIDENDS RECEIVED received from pensions and annuities The credit is computed as follows: 

CREDIT under a public retirement system (one Retirement income includes — 

The law provides a credit against tax established by the Federal Government, Dividend income $700 

for dividends received from qualifying a State, county, city, etc.) which is Rental mcome 600 

domestic corporations. This credit is included in gross income in his return. „ total retirement income ... $1>^00 

equal to 4 percent of such dividends in (b) In the case of an individual who ^"^^ retirement income is limited to; $1,200 

excess of those which you may exclude is 65 years of age or over before the Railroad retirement pension . $500 

from your gross income (see page 12 of close of his taxable year, income from Earned income in excess of 

this pamphlet). The credit may not pensions, annuities, interest, rents, and $1,200 ($1,500-$1,200) . 300 $800 

exceed the lesser of: dividends, which are included in gross .Amount of retirement income 

(a) the total income tax reduced by income in his return. (Gross income upon which credit is computed $400 
the foreign tax credit; or from rents for this purpose means gross Retirement income credit 

(b) 4 percent of the taxable income, receipts from rents without reduction ^^ percent of $400 $80 

^'^CREDIT^ K-RETIREMENT INCOME RoyakkTlrrnorconL^ered 1958 DECLARATIONS OF ESTIMATED TAX 

,. ,-c r 1 • 1- T tl^'s computation.) Who MUSt File. — For many taxpayers 

\ ou may qualify for this credit if you -phe amount of the retirement income the withholding tax on wages is not suf- 

received earned income in excess of ^sed for the credit computation may ficient to keep them paid up on their 

$600 in each of any 10 calendar years- ^ot exceed $1,200 reduced by: income tax. The law requires every 

not necessarily consecutive— before the (a) any amount received and exclud- citizen or resident of the United States 

beginning of your taxable year.^ ^j f^om gross income as a pension or to file a Declaration of Estimated Tax, 

The term earned income means annuity under the Social Security Act Form 1040-ES, and to make quarterly 
wages, salaries, or professional fees, and and Railroad Retirement Acts and by payments in advance of filing the 
other amounts received as compensation Q^jj^y tax-exempt pensions or annuities, annual income tax return if: 
for personal services actually rendered, -phis reduction does not include ( 1 ) that (a) his gross income can reasonably 
It does not include any amount received part of a pension or annuity which is ex- be expected to consist of wages subject 
as an annuity or pension. If you were eluded from gross income because it to withholding and of not more than 
engaged in a trade or business m which .epresents, in effect, a return of capital ?100 from other sources, and to exceed- 
both personal services and capital were ^r tax-free proceeds of a like nature, or ( 1 ) $10,000 for a head of a household 
material income-producing factors, a (2) amounts excluded from gross in- or a widow or widower entitled to the 
reasonable allowance as compensation come which are received as compensa- special tax rates; 

for the personal services rendered by tion for injuries or sickness or under (2) $5,000 for other single indi- 

you, not in excess of 30% of your share accident or health plans; and viduals; 

of the net profits of such trade or busi- (b) in the case of any individual who (3) ,$5,000 for a married individual 

ness, shall be considered as earned is not 65 before the close of the taxable not entitled to file a joint declaration; 

income. year, any amount of earned income in (4) $5,000 for a married individual 

If you qualify, you are entitled to a excess of $900 received in the taxable entitled to file a joint declaration, and 

credit for retirement income you are year; and in the case of an individual the combined income of both husband 

now receiving. ^fjQ jj 55 qj. Qver but who is not 72 and wife can reasonably be expected to 

If you are a surviving widow (wid- before the close of the taxable year, any exceed $10,000; OR 

ower) and have not remarried, you may amount of earned income in excess of (b) his gross income can reasonably 

use the" earned income of your deceased $1,200 received in the taxable year. be expected to include more than $100 

husband (wife) or you may combine Example: Assume that a qualified from sources other than wages subject to 

such income with your earned income, individual, who is married and over 65 ^withholding and to exceed the sum of: 

for the purpose of determining whether ^ut not 72, has the following items of ( ^ ) $600 for each of his exemptions and 

you qualify for this credit. If a husband jncome for 1957 • (2) $400. 

and wife both qualify and each has re- Dividend income after exclusion . . . $700 The Internal Revenue Service will 

tirernent income, each is entitled to the Pension under the Railroad Retire- mail Form 1040-ES, as far as is prac- 

credit. ment Act (entirely excludable from ticable, to each person who may need it. 

Retirement income for the purpose S™^' income) 500 Others required to file should obtain the 

of the credit means— Disability payments under a work- form from an Internal Revenue Service 

(a) In the case of an individual who men s compensation act (entirely office in time to file by April 15 1958 

is not 65 years of age before the close ReraMn'ome^" Gr?s:)l '.".T?! V.V. fm Fa^e" ^ posfpone'fiHng their 1958 

of his taxable year, only that mcome Earned at odd jobs 1,500 declarations until January 15, 1959. 

CQi — 16—73324-1 



94 



FACSIMILES OF TAX RETURNS, 1957 



TAX TABLE FOR CALENDAR YEAR 1957 

FOR PERSONS WITH INCOMES UNDER $5,000 NOT COMPUTING TAX ON PAGE 2 OF FORM 1040 

'Sead down the income columns below until you And the line covering the adjusted gross income you entered on 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 income on 
line 11. page I, is— 


And the number of exemptions K:-'i If total income on 
claimed on line 4, page 1. is— WM Ime 11, page 1. is— 


And the number of exemptions claimed on line 4, page 1. is— 




But less 
than 


1 


2 


3 M 

more' 11 At least 
there Mi 
IS no 
tax 


But less 
than 


1 

And you are — 


2 

And you are— 


3 

And you are — 


4 


5 


6 


7 


At least 


Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


A 

married 
couple 
filing 
lointiy 


Single ; 

or a ; An un- 
married; married 
person ; head of 

tiling ;a house- 

sepa- 1 hold 

rately ; 


A 

married 
couple 
filing 
jointly 


If 8 or 
more 
there 
IS no 
tax 




Your tax is — '^^f^ 


Your tax is — 


$0 
675 


$675 
700 


$0 
4 


$0 



$0 m $2, 325 
2,350 


$2, 350 
2,375 


$301 
305 


$301 
305 


$181 
185 


$181 
185 


$181 
185 


$61 i $61 
65 i 65 


$61 
65 


$0 



$0 



$0 



$0 



700 
725 
750 
775 


725 
750 
775 
800 


1^ 
17 
22 








f ; 2,375 
; 2,400 

: • ; 2, 425 
im 2,450 


2.400 
2.425 
2,450 
2,475 


310 
314 
319 
323 


310 
314 
319 
323 


190 
194 
199 
203 


190 
194 
199 
203 


190 
194 
199 
203 


70 ; 70 
74 ; 74 
79 ; 79 
83 i 83 


70 
74 
79 
83 


























800 
825 
850 
875 


825 
850 
875 
900 


26 
31 
35 
40 








: 2,475 
:; 2,500 
m 2,525 
m 2,550 


2,500 
2,525 
2,550 
2,575 


328 
332 
337 
341 


328 
332 
337 
341 


208 
212 
217 
221 


208 
212 
217 
221 


208 
212 
217 
221 


88 ; 88 

92 i 92 

97 i 97 

101 : 101 


88 

92 

97 

101 


























900 
925 
950 
975 


925 

950 

975 

1,000 


44 
49 
53 
58 








mi 2,575 
i 5 i 2, 600 
mi 2,625 
-m 2,650 


2,600 
2,625 
2,650 
2,675 


346 
350 
355 
359 


346 
350 
355 
359 


226 
230 
235 
239 


226 
230 
235 
239 


226 
230 
235 
239 


106 i 106 
110 i 110 
115 i 115 
119 i 119 


106 
110 

115 
119 


























1,000 
1,025 
1,050 
1,075 


1,025 
1,050 
1,075 
1, 100 


62 
67 
71 

76 








sSi: 2,675 
;;;■ 2,700 
2,725 
2, 750 


2,700 
2,725 
2,750 
2,775 


364 
368 
373 
377 


364 
368 
373 
377 


244 
248 
253 
257 


244 
248 
253 
257 


244 
248 
253 
257 


124 i 124 
128 i 128 
133 ; 133 
137 ■ 137 


124 
128 
133 
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 
is i 2,800 
mi 2,825 
i:y 2,850 


2,800 
2,825 
2,850 
2,875 


382 
386 
391 
395 


382 
386 
391 
395 


262 
266 
271 
275 


262 
266 
271 
275 


262 
266 
271 
275 


142 1 142 
146 ; 146 
151 1 151 
155 I 155 


142 
146 
151 
155 


22 
26 
31 
35 




















1,200 
1,225 
1,250 
1,275 


1,225 
1,250 
1,275 
1,300 


98 
103 
107 
112 








sm 2,875 
Wi 2,900 
mt 2, 925 
:|;:ii 2,950 


2,900 
2,925 
2,950 
2,975 


400 
405 
410 
415 


409 
404 
409 
414 


280 
284 
289 
293 


280 
284 
289 
293 


280 
284 
289 
293 


160 i 160 
164 ; 164 
169 i 169 
173 j 173 


160 
164 
169 
173 


40 
44 
49 
53 




















1,300 
1,325 
1,350 
1,375 


1,325 
1.350 
1,375 
1,400 


116 
121 
125 
130 




1 

5 
10 


Wm 2,975 
iiii 3,000 
:;;| 3.050 
1 :; 3, 100 


3,000 
3,050 
3. XOO 
3. 150 


420 
427 
437 
447 


419 
426 
435 
445 


298 
305 
314 
323 


298 
305 
314 
323 


298 
305 
314 
323 


178 ' 178 
185 • 185 
194 : 194 
203 i 203 


178 
185 
194 
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 


Si; 3, 150 
s; 3,200 
3,250 
m 3.300 


3,200 
3,250 
3,300 
3,350 


457 
467 
476 
486 


454 
464 
473 

482 


332 
341 
350 
359 


332 
341 
350 
359 


332 
341 
350 
359 


212 : 212 
221 ; 221 
230 1 230 
239 1 239 


212 
221 
230 
239 


92 
101 
110 

119 




















1,500 
1,525 
1,550 
1,575 


1,525 
1,550 
1,575 
1,600 


152 
157 
161 
166 


32 
37 
41 
46 


:; 3.350. 
r 3. 400 
3, 450 
m 3, 500 


3,400 
3,450 
3.500 
3.550 


496 
506 
516 
526 


492 
501 
511 
620 


368 
377 
386 
395 


368 
377 
386 
395 


368 
377 
386 
395 


248 : 248 
257 ; 257 
266 i 266 
275 i 275 


248 
257 
266 
275 


128 
137 
146 
155 


8 
17 
26 
35 














1,600 
1,625 
1,650 
1, 675 


1,625 
1,650 
1,675 
1,700 


170 

175 
179 
184 


50 
55 
59 

64 


s; 3.550 
3.600 
; 3,650 

:;;::;; 3,700 


3,600 
3.650 
3.700 
3,750 


536 
546 
556 
566 


530 
539 
549 

558 


404 
414 
424 
434 


404 
413 
423 

432 


404 
413 
422 
431 


284 1 284 
293 ; 293 
302 1 302 
311 ; 311 


284 
293 
302 
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 
197 
202 


68 
73 

77 
82 


; 3,750 
; 3,800 
is 3,850 
ii s i 3,900 


3,800 
3.850 
3.900 
3.950 


575 
585 
595 
605 


567 
577 
586 
596 


443 
453 
463' 
473 


441 
451 
460 
470 


440 
449 
458 
467 


320 : 320 
329 i 329 
338 ; 338 
347 ; 347 


320 
329 
338 
347 


200 
209 
218 
227 


80 

89 

98 

107 














1,800 
1,825 
1,850 
1,875 


1,825 
1,850 
1,875 
1,900 


206 
211 
215 
220 


86 

91 

95 

100 


3,950 
4,000 
!; 4,050 
; 4, 100 


4.000 
4.050 
4.100 
4.150 


615 
625 

635 
645 


605 
615 
624 
634 


483 
493 
503 
513 


479 
489 
498 
508 


476 
485 
494 
503 


356 i 356 
365 1 365 
374 i 374 
383 j 383 


356 
365 
374 
383 


236 
245 
254 
263 


116 
125 
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 


ijii; 4, 150 
isiii 4,200 
;i:'i 4,250 

i ;;i 4, 300 


4.200 
4.250 
4.300 
4,350 


655 
665 
674 
684 


643 

653 
662 
671 


523 
533 
542 
552 


517 
527 
536 
545 


512 
521 
530 
539 


392 ; 392 
401 ; 401 
410 1 410 
420 i 419 


392 
401 
410 
419 


272 
281 
290 
299 


152 
161 
170 
179 


32 
41 
50 
59 








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 ms 4. 350 

7 is i 4. 400 

11 si": 4.450 

16 si 4.500 


4,400 
4,450 
4,500 
4,550 


694 
704 
714 
724 


681 
690 
700 
709 


562 
572 
582 
592 


555 
564 
574 
583 


548 
557 
566 
575 


430 1 429 
440 i 438 
450 ; 448 
460 ; 457 


428 
437 
446 
455 


308 
317 
326 
335 


188 
197 
206 
215 


68 
77 
86 
95 








2,100 
2,125 
2,150 
2,175 


2,125 
2,150 
2,175 
2.200 


260 
265 
269 

274 


140 
145 
149 
154 


20 siSss 4,550 
25 iiSssi 4,600 
29 Siiissi 4,650 
34 iiii; 4,700 


4,600 
4,650 
4,700 
4,750 


734 
744 
754 
764 


719 
728 
738 
747 


602 
612 
622 
632 


593 
602 
612 
621 


584 
593 
602 
611 


470 : 467 
480 1 476 
490 ; 486 
500 i 495 


464 
473 
482 
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 iisss:; 4,750 
43 iiiii; 4,800 
47 iiiSii; 4,850 
52 m 4,900 


4,800 
4,850 
4,900 
4,950 


773 
783 
793 
803 


756 
766 
775 
785 


641 
651 
661 
671 


630 
640 
649 
659 


620 
629 
638 
647 


509 ' 504 
519 : 514 
529 i 523 
539 : 533 


500 
509 
518 
527 


380 
389 
398 
407 


260 
269 
278 
287 


140 
149 
158 
167 


20 
29 
38 

47 


2,300 


2,325 


296 


176 


56 isii 4,950 


5.000 


813 


794 


681 


668 


656 


549 i 542 


536 


416 


296 


176 


56 



16 



*Th(s colamn may also be used by a widow or widower who meels certain qualiBcatlona whkh are explained en pa^o 7 of tbene Instmctlooa. 

U. t. SOVEHNHENT PRINTINC OPPICt oor — 10-73324-1 



FACSIMILES OF TAX RETURNS, 1957 



95 



SCHEDULE C 

(Form 1040) 



U. S. Treasury Department — Internal Revenue Service 

PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(For Computation of Self-Employment Tox, see Page 3) 



1957 



Attach this schedule to your Income Tax Return, Form 1040 - 


- Partnerships, Joint Ventures, Etc. Must File On Form 1065 


For Calendar Year 1957, or other taxable year beginning 


, 1957, and ending , 195 


Name and Address as shown on page 1, Form 1040 



A. Principal business activity: 

(See instructions, page 2} 



(Retail trade, wholesale trade, lawyer, etc.) 



(Principal product or servicej 



B. Business name: 



C. Business address: ___ _ 

(Number and street or rural route) (City or post office) (State) 

• IMPORTANT — If you had more than one business, a separate page 1 of Schedule C must be completed for each business. 



$- 



1. Total receipts $ — , less allowances, rebates, and returns $ 

2. Inventory at beginning of 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 

6. 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 statennent) 

16. Bad debts arising from sales or services 

17. Depreciation (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). Enter here; on line 24. page 3; and on line 8, pagel, Form 1040. 



Schedule C-1. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 17 


1 . Kind of property (if buildings, state material 
of which construcied). Exclude land and 
other nondepreciable property 


2. Date 
acquired 


3. Cost or 
other basis 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of com- 
puting aepreciat:on 


6. Rate(^,) 
or life (years) 


7. Depreciation 
for this year 






$ 


J$ 






S 








1 




























1 












1 












1 














Schedule C-2. EXPLANATION OF LINES S, 18, AND 21 


Line No. 


Explanation 


Amount 


Line No. 


Explanation 


Amount 






$ 






$ 























































































96 



FACSIMILES OF TAX Kf:TURNS, 1957 



INSTRUCTIONS 



Page 2 



H 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? (Form 1040) to report 
their farm income whether reporting on the cash or accrual metliod. 

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," "Contractor — 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 m 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 on pages 3 and 4, Form 1040. 

Installn\ent 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 1954, 1955, 1956, and 1957 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 amounts collected. 

COST OF GOODS SOLD 

Lines 2-9. — If you are engaged in a trade or a busine.ss 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 or (b) cost or market whichever is 
lower. The method properly adopted for the first year in which inven- 
tory IS taken must be conhnued 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 tiie 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 reguirements 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 compulation of 
quanliiles 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 Bvisiness 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 thereof, 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 of 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, v.'hich 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 in 
which collected. 

Line 17 — Depreciation and Obsolescence. — You may deduct 
a rea.sonable allowance for exhaustion, wear and tear, and 
obsolescence of property used m the trade or business. For 
additional information regarding depreciation, especially on new 
properly 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, tfie 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 rsflected 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 v/hich increase the value 
of the property are chargeable to capital accounts. Expenditures 
for restoring or replacing property are not dsductible, 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 ond 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, sethng 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 515 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 tlie amortization of the adjusted basis of (a) any 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 facts should be filed with your return. (See sections 163 
and 169 of the Internal Revenue Code of 1954.) 

For the election to amortize research or experim.ental 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 Operating Loss Deduction. — Any net operating loss 
deduction should be applied as an adjustment o! the amount shown 
on line 11, page 1, Form 1040. See instructions for Form 1040 a.id 
attach statement. cnr— 10—72707-2 



FACSIMILES OF TAX RETURNS, 1957 



97 



Page 3 



COMPUTATION OF SELF-EMPLOYMENT TAX 

(For sociol security) 

(See Instructions — 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 or loss from such businesses. 



NAME OF SELF-EMPLOYED PERSON (as shown ou Social security card) 



STATE EACH BUSINESS ACTIVITY SUBJECT TO SELF-EMPLOYMENT TAX (for eiample: Restauranl. Building Conlracior. 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 religiv us order, or a Christian Science practitioner. . . . 
Enter only if you elect Social Security coverage by filing Form 2031 (See instructions, page 4). 

(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 are 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 — take 3%% of the amount on line 33. (You can do this by multiplying the amount on 
line 33 by .03375.) Enter this amount here ond on line 15, page 1, Form 1040 



IMPORTANT— FILL IN ITEMS BELOW COMPLETELY BUT DO NOT DETACH 



SCHEDULE SE (Form 1040) 
U. S. Treasury Deportment 
Internal Revenue Service 



U. S. REPORT OF SELF-EMPLOYMENT INCOME 

For Crediting to Your Social Security Account 



Indicate year covered by this return (even though income was received only in part of year): 
J^ LJ Calendar year 1957 Lj Other taxable year beginning . 1957, ending 

If less than 12 months, was short year due to (a) Q Death, or (b) d] Change in accounting period, or 
(c) D Other. 



BUSINESS ACTIVITIES SU3IECT TO SELF-EMPLOYMENT TAX (Grocery Store, Restauranl, etc.) 



BUSINESS ADDRESS (Number and Street, City or Town, Postal Zone Number, Slate) 



. SOCIAL SECURITY ACCOUNT NUMBER 
*• OF PERSON NAMED IN ITEM 5 BELOW 



5. 



PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECUEPrY CARD 



PRINT OR TYPE HOME ADDRESS (Number and Street or Rural Route) 



(Oty or Post OHlce. Postal Zone Number. State) 



1957 



PLEASE DO NOT WRITE IN THIS SPACE 



ENTER TOTAL EARN- 
INGS FROM SELF-EM- 
S. PLOYMENT SHOWN 
ON LINE 29 ABOVE. . . $_ 



ENTER WAGES, IF 

7. ANY, SHOWN ON 

LINE 31 ABOVE... 



ENTER AMOUNT 
8. SHOWN ON UNE 33 
ABOVE 



FAPSIMILES OV TAX RETURNS, 1957 



INSTRUCTIONS FOR SELF-EMPLOYMENT TAX 



Page 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 which he is a member is subject to the self -employment tax, 
the computation of which is made on Imes 24 through 34. 

Ministers, Members o£ Religious Orders, and Christian 
Science Practitioners. — Duly ordained, commissioned, or licensed 
ministers of churches, members of religious orders (who have not 
taken a vow of poverty), and Christian Science practitioners are 
not automatically covered by the Social Security Act, but may 
elect to be covered by filing Form 2031. Copies of Form 2031 are 
available in the oflice of any district director of Internal Revenue. 
The instructions on the form set out the new provisions o! the law 
which permit these forms under certain conditions to be filed to 
cover ministers, and others mentioned above, retroactively to 1956 
for social security purposes. If you wish to be covered, do not 
delay filing your income tax return beyond the due date even 
though you have not obtained a Form 2031. In such case, com- 
plete page three of this schedule, file it with Form 1040, and then 
file Form 2031 as promptly as possible to make your election. This 
also applies to persons who have assumed that by paying the self- 
employment lax as shown in Schedule C they were covered for social 
security purposes. However, if a Form 2031 was not filed, one 
should now be filed. 

Ministers, and others mentioned above, who desire coverage 
shall in addition to their other items of income for 1957 and sub- 
sequent years include for the purpose of determining net earnings 
from self-employment (but not for income tax purposes) the rental 
value of a parsonage or allowance for the rental value of the par- 
sonage, and the value of meals and lodging furnished Ihem for the 
convenience of their employers. 

No deductions for personal exemptions. — The deductions for 
personal exemptions are not allowable in determining net earnings 
from self-employment. 

Farm 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 ta.ken 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. 

Doctors of medicine. — Income from the performance of service 
as a doctor of medicine or income from the performance 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 elects 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 required by such order, unless such minister 
or member of a religious order elects 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 profits 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 os 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 lors: (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 includible 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, lor 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 the 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 wile, 
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 end wife partnership, 
like other partnerships, the distributive share ot 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 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 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 returns, Form 1040, 
are filed by husband and wife. Schedule SE (Form 1040) 
must shoiv only the name of the one with the self-employ- 
ment income. If both had net earnings from self-employ- 
ment, a separate Schedule SE must be filed by each. 

cni — 16—72767-2 



FACSIMILES OF TAX RETURNS, 1957 



99 



SCHEDULE D 

(Foriti 1040) 



U. S. Treasury Department — Internal Revenue Service 

GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

Altach this schedule to your Income Tax Return, Form 1040 



1957 



For Calendar Year 1957, or other taxable year beginning 


, 1957. and ending 


, 195 


Name and Address as shown on page 1 of Form 1040 


(I) CAPITAL ASSETS 



Short-Term Capital Gair\s and Losses — Assets Held Not Mo 


re Than 6 Months 




8. Kind of properly (if necessary, attach state- 
ment of descriptive details not sliown Lielow) 


b. Date acquired 
(mo., day, yr.) 


c. Date sold 
(mo., day, yt.) 


d. Gross sales price 
(contract price) 


e. Depreciation 

allowed (nr 

allowable) since 

acguisilioii or 

Match 1, 1913 

(attach schedule) 

$ 


f. Cost or other 
basis and cost of 
subsequent im- 
provements (:( not 
purchased, attach 
explan-itjon) 

$ 


g. Expense of sale 


h Gain Of loss (column d 
plus column e less 
sum ot columns 1 
and 8) 


1. 






$ 


$ ._ 


!> 




























































2. Enter your share of net short-term gain (or loss) from partnerships and fiduciaries, . . 






::h statement] 






4. Net short-lerm gain (or loss) from lines 1, 2, and 3. 






$ 



Long-Term Capital Gains and Losses — Assets Held More Than 6 Months 


5 — - — - 






$- -— . 


$ 


$ 


$- 


$ 
















































































7. Net long-term gain (or loss) fror 


n lines 5 and c 


5 








$ 



8. 
9. 

10. 
11. 



Combine the amounts shown on lines 4 and 7, and enter the net gain (or loss) here 

If line 8 shows a GAIN — Enter 50 percent of line 7 or 50 percent of line 8, whichever is smaller. (Enter zero if 

there is a loss or no entry on line 7) 

Deduct line 9 from line 8. Enter balance here and on line 1, Schedule D Summary on page 3 of Form 1040 

If line 8 shows a LOSS — Enter here and on line 1, Schedule D Summary, Form 1040, the smallest of the following: 
(a) the amount on line 8; (b) taxable income computed without regard to capital gains and losses and the deduction 
for exemptions; or (c) $1,000 



$ 



COMPUTATION OF ALTERNATIVE TAX.— Use only if the net long-term capital goin exceeds the net short-term capital loss, or if there 
is a net long-term capital gain only, and you are fiUng (a) a separate return with taxable income exceeding $18,000, or (b) a joint return, 
or as a surviving husband or wife, with taxable income exceeding $36,000, or (c) as a head of household with taxable income exceeding 
$24,000. 



12. Enter the amount from line 5, page 2, of Form 1040 

13. Enter amount from line 9 

14. Balance (line 1 2 less line 13) 

15. Enter tax on amount on line 14 (Use applicable Tax Rate Schedule on page ^. 1 of Form 1040 Instructions) 

16. Enter 50 percent of line 13 

17. Alternative tax (line 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 (il necessary, attacti state- 
ment ol descriptive details not shown below) 


b. Date acquired 
(mo., day, yr.) 


c. Date sold 
(mo , day, yr ) 


d. Gross sales price 
1 contract price) 


e. Depreciation 

allowed (or 

allowable) since 

acquisition pr 

March l. 1913 

(attach schedule) 


f. Cost or other 
basis and cost of 
subsequent im- 

ptovemtiits(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 los 

3. Net gain (or loss) from lines 1 a 


s) from partne 
nd 2. Enter 1 


rships end fidi. 
lere and on lir 


claries 










le 2, Schedule D Summary on page 3 of Form 1040. . . , 


$ 



100 



FACSIMILES OF TAX RETURNS, 1957 



INSTRUCTIONS— (Refeiencea ate 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 — 

(o) 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; 

(f) 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. Certain 
real property subdivided for sole may be treated as capital assets. 
Sections 1236 and 1237. 

If the total distribution to v/hich 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. 

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 belov;) 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 applicable 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 lor 1 year or more, 

(c) the culhng ol timber or the disposal of limber or coal to 
which section 631 applies, and 

(d) the involuntary conversion oi capital assets held more than 
6 months. 

See sections 1231 and 631 for specific 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 stoot, number of shares, and capital changes 
atfechng 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, 1920, 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 ol 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 from a decedent, see section 1014. In the case of 
sales and exchanges ol 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 lor in- 
come tax purposes on the sale and exchange ol 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 v/orthless 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 as 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 v/ith 
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 
capita! 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) v/iU 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 line 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 forv/ard and treated as a short-term capital loss in 
succeeding years. However, the capital loss carryover of each 
year should be kept separate, since the law limits the use of such 
carryover to the five succeeding years. In offsetting your capital 
gain and income of 1957 by prior year loss carryovers, use any 
capital loss carryover from 1952 before using any such carryover 
from 1953 or subsequent years. Any 1952 carryover which cannot 
be used in 1957 must be excluded in determining total loss carry- 
over to 1958 and subsequent years. 

Collapsible corporations. — Gain from the sale or exchange of 
stock in a collapsible corporation is not a capital gain. Section 341. 

"Wasli 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 by an exchange upon which the 
entire amount of gam 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 allov/able 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). 

Long-term capital gains from regulated investment com- 
panies. — Include in income as a long-term capital gain the amount 
you are notified constitutes your share of the undistributed capital 
gains of a regulated investment company. You are entitled to a 
credit of 25 percent of this am.ount which should be claimed on line 
5, column (b), page 1, Form 1040. Enter such amount in column 
(b) and write "Credit from legulated investment company" in the 
"Where Employed" column. The remaining 75 percent should be 
added to the basis of your stock. Also include in income as a long- 
term capiial gain any capital gain dividend v/hich is paid to you 
by such company. Section 852 (b) (3). cnr— ir.— ;.io«i-i 



FACSIMILES OF TAX RETURNS, 1957 



101 



SCHEDULE r 
(Form 1040) 



U. S. Treasury Department — Internal Revenue Service 

SCHEDULE OF FARM INCOME AND EXPENSES 

(For computation of Self-Employment Tax, see page 4) 

Attach this schedule to your Income Tax Return, Form 1040 



1957 



For Calendar Year 1957, or other taxable year beginning 



, 1957,, and ending 



, 195 



Name and Address as shown on page 1, Form 1040 



FARM INCOME FOR TAXABLE PERIOD COMPUTED ON THE CASH RECEIPTS AND DISBURSEMENTS METHOD 

(Do not include sales oi livestock held for draft, breeding, or dairy purposes; report such sales on Schedule D (Form 1040). 

Report sales of other livestock in column 1 or column 4 belo^v, whichever is applicable) 



1. 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 

Tobacco 

Vegetables 

Fruits and nuts. . . 




$ - 


Mdse. rec'd for produce 

Machine work 


$ ----- 










Breeding fees 

Wood and lumber 




Mules 












Sheep 

Swine 










Other forest products 

Agricultural program pay- 














Chickens 












Turkeys 






Eggs 

Meat products. . . 






Patronage dividends, rebates 
or refunds 




Ducks 













Bees 






Poultry, dressed. . 

Wool 

Honey 

Sirup and sugar. 
Other (specify): 






Other (specify): 




Other (specify): 




















.. 
























































Total 

(Enter on line 


$ 

I of sun^mary below) 


Total 

(Enter on line 


$ - - 

2 of summary below) 


Total $ 

(Enter on line 3 of summary below) 



4. SALE OF PURCHASED LIVESTOCK AND OTHER PURCHASED ITEI^S 






a. Description 


b. Date acquired 


c. Gross sales price 


d. Cost or other basis 


e. Profit (or loss) 






$ 


$ 


$ - _ 


































































































Total (enter on li-e 4 of summ-.ry below) 




% 



SUMMARY OF INCOME AND DEDUCTIONS COMPUTED ON THE CASH RECEIPTS AND DISBURSEMENTS METHOD 



1. Sale of livestock raised 

2. Sale of produce raised 

3. Other farm income 

4. Profit (or loss) on sale of purchased live- 

stock and other purchased items 

5. Gross Profits* 



6. Farm expenses (from page 2) . . . 

7. Depreciation (from page 3) . . . . 

8. Other farm deductions (specify): 



Total Deductions . 



10. Net form profit (or loss) Qine 5 minus line 9) to be reported on line 9, page 1, Form 1040. 



' Use this amount for optional method of computing net earnings from self-employment. (See line 13, page 4.) 



ne6— 16— 73582-1 



102 



FACSIMILES OF TAX RETURNS, 1957 



FARM EXPENSES FOR TAXABLE YEAR (See Instructioiu) 

(Do not include personal or living expenses or expenses not attributable to production ol farm income, such as taxes, insurance, repairs, etc on your dwelling) 



Page 2 



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 form business. 

Storage and warehousing , 

Taxes 



3. Items 
(Continued) 



4. Amount 
(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): 



Total of Columns 2 and 4 (enter on line 6 of summary on page 1 (cash method) or line 6, below (accrual method)) ... $ 



FARM INVENTORY FOR INCOME COMPUTED ON AN ACCRUAL METHOD 

(Do not include sales of livestock held for draft, breeding, or dairy pvtrposes; report such sales on Schedule D (Form 1040), 
and omit them from ^^On hand at beginning of year" column) 



SUMMARY OF INCOME AND DEDUCTIONS COMPUTED ON AN ACCRUAL METHOD 



Description 

(Kind of livestock, crops, 
or other products) 


On Hand at Beginning 
ot Year 


Purchased During Year 


Raised During Year 


Consumed or Lost 
During Year 


Sold During Year 


On Ha 


nd at End of Year 


Quan- 
tity 


Inventory value 


Quan- 
tity 


Amount paid 


Quan- 
tity 


Inventory value ^|]^^" 
$ 


Inventory value 


Quan- 
tity 


Amount received '^J'^^^"" 


Inventory value 




$ 




$ 




$ 




j 
$ 1 . - 


$ 








































































j 






















.... 





































































































































....i...... 
























1 

1 
















1 






1 






















--J-- 




















i 


1 






















1 
















1 
1 


i 
















1 










1 




















1 
























Totals 


$ - 

(Enter on line 3) 


$---. 

(Enter on line *•) 




$-- - 


$-. . .- 




$ 


$.. 






(Enter onlinel(b)) 


(Enteron line 1(3)) 







$ 




(b). Sales of livestock, crops, and products c 
(c). Other farm income (specify): 


urinq year 




7 Dpnrprintinn ffrnm nnnf^ 3). 












8. Other form deductions 






















1 








2. Total 


$ 
















t 








3. Inventory of livestock, crops, and prod- 

ucts at beginning of year 

4. Cost of livestock and products purchased 

during year 


$ 
























S. Gross profits (line 2 minus the sum of lines 3 and 4)* 


$ ' 9. Total Deductions . $ 



10- Net farm profit (or loss) (line 5 minus line 9) to be reported on line 9, page I, Form 1040 
*U^e this amount for opliorn.]! method ol computing nel eornmqs from seH-einploymenI, (See line 13. page 4.) 



FACSIMILES OF TAX RETURNS, 1957 

DEPRECIATION (Sc« Insixuctians) 



103 

Page 3 



1. Kind of property (it buildings, 
state material of which con- 
structed). Exclude land and 
other nondepreciable property 


2. Date 
acquired 


3. Cost or other basis 


4. Deprecration allowed 
(or allowable) in prior 
years 


5. Method of computing 
depreciation 


6. Rate (%) 
Of life (years) 


7. Depreciation for 
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 with the partnership agreement. In the case of 
guaranteed payments, his share is his guaranteed payment plus 
his share of the gross proiits 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 production 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 proiit from the farm and nonfarm activities, 
respectively. Make the combined calculation of self-employment 
tax on page 3 of Schedule C. Fill in only lines 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 
line 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 trade 



or business is community income, all the income from such trade 
or business is considered the income of the husband unless the 
wile 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 propei-ty that is leased 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 this 
schedule. 

Property gains 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 1 040). 

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 1, 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 ""t delay filing 
your return beyond the due date. 

Regardless of whether joint or separate returns, Form 
1040, are filed by husband and wife, Schedule SE (Form 
1040) must 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. 



104 



FACSIMILES OF TAX RETURNS, 1957 



Page 4 



COMPUTATION OF INDIVIDUAL'S NET EARNINGS FROM FARM SELF-EMPLOYMENT (For social 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 former 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 1 1 and 12. 



II 



12 



Net farm profit (or loss) from: 

(a) Line 10, page 1 (cash method), or line 10, page 2 (accrual method) 

(b) Farm partnerships 

Net earnings from self -employment from farming. Total of line 11 (a) and (b) 

Computation Under Optional Method 

13. If gross profits from farming (see note below) are: 

(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 from forming are the total of the gross profits on line 5, poge 1 (cosh method), or line 5, page 2 
(accrual method), plus the distributive share of gross profit from form partnerships as explained on page 3. 

If line 12 (or line 13, if used) is under $400, do not fill in rest of page. 



Computation of Self -Employment Tax (For social security) 



14. Maximum amount subject to self-employment tax 

15. 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.) . 

16. Balance (line 14 less line 15) 



4,200 00 



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— take 3%% of the amount on line 17. (You can do this by multiplying the amount 

on line 17 by .03375.) Enter this amount here and on line 15, page 1, Form 1040 



IMPORTANT— FILL IN ITEMS BELOW COMPLETELY BUT DO NOT DETACH 



SCHEDULE SE (Forin 1040) 
U. S. Treasury Department 
Internal Revenue Service 



S. REPORT OF SELF-EMPLOYMENT INCOME 

For Crediting to Your Social Security Account 



1957 



Indicate year covered by this return (even though income was received only in part of year). 

O Calendar year 19S7 □ Other taiable year beginning 1957 ending . 

^- If less than 12 months, was short year due to (a) □ Death, or (bj □ Change in accouniing period, or 
(c) D Other. 



2. 



FARM ACTIVITIES SUBJECT TO SELF-EMPLOYMENT TAX (Raising livestock, custom harvesting, etc.) 



FARM ADDRESS (Rural Route, Post Office, State) 



SOCIAL SECURITY ACCOUNT 
4 NUMBER OF PERSON NAMED 
■ IN ITEM S BELOW 



PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD 



PRINT OR TYPE HOME ADDRESS (Number and Street, or Rural Route) 



(City or Town, Postal Zone Number, State) 



PLEASE DO NOT WRITE IN THIS SPACE 



ENTER AMOUNTS, IF ANY, SHOWN ON 



UNE 12 ABOVE. .$_ 



LINE 13 ABOVE. . $ 



_ ENTER WAGES, IF 
7. ANY, SHOWN ON 
UNE 15 ABOVE. . $ 



_ ENTER AMOUNT 
8. SHOWN ON 

LINE 17 ABOVE. . $ 



I1C6 — 16 — 735S2-1 U. S. GOVERNMENT PRINTING OFFICE 



FACSIMILES OF TAX RETURNS, 1957 



105 



INSTRUCTIONS 

rOR 

"SCHEDULE r 

FORM 1040" 



ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS 

FOR PREPARING SCHEDULE OF FARM INCOME AND EXPENSES 



1957 



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 filing 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 and the value of merchan- 
dise or other property received from the sale of livestock 
and produce which were raised during the taxable 
year or prior years, (2) the profits received from the sale 
of any livestock and other items which were purchased, 
and (3) gross income received from all 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 obtained 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 livestock may value their 
inventories of animals according to either the "farm- 
price method" or the "unit-livestock-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 b^ secured from 
the Commissioner. 

INCOME 

All the farm income from whatever source must be 
reported in Schedule F. Anything of value received 
instead of cash, such as groceries received m 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. 

A farmer, who rents all or a part of his cropland on a 
crop share basis, under a bona fide rental agreement, 
and who receives crop shares as rent, shall report such 
crop shares as rental income only as of the year in which 
they are reduced to money, or the equivalent of money. 

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 gams 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 m 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 mcluded in gross income. 

The following situations may be treated as involun- 
tary conversions provided you purchase similar property 
within the replacement period (generally within one 
year after the year in which you first realize gain): (I) 
livestock which are destroyed by or on account of dis- 
ease, or sold or exchanged because of disease, (2) land 
lying within an irrigation project which is sold or dis- 
posed of to meet acreage limitations under Federal rec- 
lamation laws, and (3) livestock (other than poultry) 
held for draft, breeding, or dairy purposes which are 
sold or exchanged solely on account of drought in ex- 
cess 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 or family. 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 m 
the board of hired labor is not deductible. However, 
the cost of rations purchased for laborers or share- 
croppers 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 m caring for the 
farmer's own household are not deductible. 



106 



FACSIMILES OF TAX RETURNS. 1957 



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, baling, ginning, and other machine hire. 

Supplies purchased. Cost of twine, spray materials, 
poisons, disinfectants, cans, barrels, baskets, egg cases, 
bags, and other similar farm supphes 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 dwelling or 
household property and other taxes not related to the 
business of farming. 

Insurance.- -Cost of all insurance on farm buildings 
(except your dwelHng) and on improvements, equipment, 
crops, and livestock. 

Interest on farm notes and mortgages. Interest 
paid on farm mortgages and other obligations 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 ii 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, leveling, 
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 farming, 
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 livestock; it 
includes such income from 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 begins 
after December 31, 1953, and ends 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 or 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 livestock or any other property included in your 
inventory. Depreciation, however, may be claimed on 
livestock acquired for work, breeding, or dairy purposes 
which are not included in your inventory of livestock 
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, and 
not compensated by insurance or otherwise. 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 allowed or allowable 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 deduction should be applied as an adjustment of the 
amount entered on line 11, page 1, Form 1040. See 
instructions for Form 1040 and submit computation. 



U. S GOVERNMENT PRINTING Of FICE : 195?— 0-431993 



FACSIMILES OF TAX RETURNS, 1957 



107 



Form 1040 A 



U. S. INDIVIDUAL INCOME TAX RETURN 



1957' 



Please 

print. — 



1. Name (H Ihis is a joml return ot tiusband and wife, use tKst names of both) 



Home address (Number and street or rural route) 



City, town, or post ottice 



I. Your Social Security No 
I I 

1 L 



3 Wife's Social Security Nu 
I I 

I I 



4 Do you owe any Federal tax (or years before 1957' QJ Yes [H No 

5 Is your wile (husband) making a separate return' V~~\ yes I ] No 
II "yes." write 

her (his) name 



If income (item 10, col. 6) is 

Ib.OOO or more OR it other 

income (item 9) is om S100, 
use Form 1040. 



9 OTHFR 

INCOME 



a. Youts 



6. WAGES. ETC 



11, Enter tax from Ta* Table on instruction sh^et 



I? If item ] 1 IS larger tfian item 10, col 7, enter balance - 



13 If iten 10 CO' 7 is la'get than item 11. enter overnayment-^ 



7. INCOME TAX WITHHELD 



8 EMPLOYER'S NAME Where employed Write (W)Defote name ol eachot wile's em |,li,^.: 



For information and duplicate copy, sec separate instruction sheet. 
List your exemptions end SIGN on other side. 
Enclose Forms W-2, Copy B. 

If you want the Internal Revenue Service to figure your tax, 
omit items 11, 12, and 13. If you compute your own tax, 
•if-pay this balance (Item 1 2) in full with return to your District Directoi 

PLEASE DO NOT BEND, PIN OR TEAR THIS CARD. 



U. S TRE-iSLIRy DEPARTMENT 



l,OVER) 



INTCRN'VL REVENUE SFR'-'ICC 



14. EXEMPTIONS FOR YOURSELF AND WIFE 



Check blocks which appr/ Check for wife 
if she had no income Oft if her income is 
included in this return. 



(a) Regular J600 exemption QJ Vouiself 

(b) Additional J600 exemption if 65 or over at end of 1957 □ Yourself 

(c) Additional J6M exemption if blind at end of 1957 d! ^""'sell 



n Wife \ 


Enlei 


^ f 


number ot 


□ Wife \ 


exemptions 


\ 


checked 


n Wife ■' 


>■ 



15. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



NAME 
> Enter figure 1 in the last i^lumn to right 
for each name listed 

(Give address ^ different from yours) 



Relationship 



ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN 

Number ot months depend 



enl lived in yoLjr home. 

It born or died during 

year also write ' B" or D" 



Did dependent have 
gross income of $600 
Of more' 



Amount YOU speni for 

dependent's suptjort. 

If 100% write -ALL" 



Amount spent by OTHERS 

including dependent from 

own funds 



16. Enter total number of exemptions listed in items 14 and 15 above - 



I decl.ire under the penalties ot periuiy that to the b^st ot my knowledge and belief this 'S a Ifue, correct, z\.i. :or»^^plt!e \c\\,\r. 




(Your si^na(ure) (Date) ^tf '.his is a joint return, wife's sJ£ni'ure) 

# To 3ssufe split-income benelits. husband and wife must include all Iheir incorr'e 3"i.f. even tt :u;h ttrly one ^"is -—or if, POfH ' iI!:t *"" n 



(Oa?«) 



108 



FACSIMILES OF TAX RETURNS, 1957 







FOR EMPLOYEES WHO EARNED LESS THAN $5,000 IN 1957 

The enclosed card, Form 1040A, offers a simple way for employees receiving 
less than $5,000 total income to file their 1957 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 the copy to the card. Keep the copy for your records. 

^ If your name and address are already printed on the card form, please use it in making your return. It is 

already punched for high-speed machine handling. 
^ Sign the cord and mail it together with your withholding statements (Form W-2, Copy B) 

to your District Director of Internal Revenue. 



You may figure your own tax 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. 
I£ you show a balance oi tax due in item 12, 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 $!.00, and a refund of less than $1.00 will not be 
made unless you apply for it. 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 1040 
and itemize them. Allowable deductions include charitable 
contributions, ii^ierest, taxes, losses, extraordinary medical 
expenses, child care expenses, and miscellaneous deductions. 
When the District Director computes or verifies your tax and 
finds you owe any tax, he will send you a till. If you are 
entitled to a refund, it will be sent to you. 



GENERAL INSTRUCTIONS 

Who Must Tile. — Every citizen or 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. — !f 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 Moy Not Use Form 1040A.— File Form 
1040 instead of Form 1040A if— 

(1) you had income from sources other than 
those mentioned above, 

(2) either husband or wife itemizes deductions, 

(3) you claim the status of head of household 
or surviving husband or wife, 

(4) you claim dividends received credit or 
retirement income credit, 

(5) you claim credit lor overpayments of 
F.I.C.A. (Social Security) employee tax, 

(6) you claim an exclusion for "Sick Pay" 
paid directly to you by your employer and 
this amount is included in the total wages 
shown on your Form W-2, 

(7) you claim deductions lor travel, trans- 
portation, or "outside salesmen" expense. 



When To File.— On or after January 1 
but not later than April 15, 1958. 



1958, 



Wheie To FUe.— With the District Director of 
Internal Revenue for your district. 

Wheie To Get Forms. — If youneedaForm 1040, 
you can get one from 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 Tax. — 

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. li the Internal Revenue 
Service figures the tax, it wrill be computed on 
the combined incomes or on the separate in- 
comes, whichever results in the smaller tax or 
larger refund; if you figiue your own tax, be 
sure to make the same computations. 



Form 1040A Instructions 



TAX TABLE FOR CALENDAR YEAR 1957.— To f.nd you. lax ,io6 down Ihs income columns Mil you find 
the line covering the lolol income shown as item 10, column 6. TSen lead across fo the appropriate column headed by the 
number corresponding to the number ol exemptions claimed on item 16. Enter the tair as item 11. 


If your I0I2I 


Ard ttie number 01 
eientptioniii— 


tr your loral 
income IS— 


And trie number at osempiions rs— 


At lejit 


But 1(11 

than 


1 


] 


3 
trior 
t^ere 


At least 


But leis 

ttijn 


And you 

are— 
Sinjleor 
amaii'ea 
peiion 

«o".' 
rarely 


AniJ you aro— 
Single or ; , 


3 
And you are— 

Smile or: , 
'Z'.TJ': marr.ej 


4 


5 


7 

6 ; It 8 or 
more 
tnere 
is no 
laa 


your tai is— 


Your lai is- | 


$0 
675 


$675 
700 


$0 
4 


$0 



$0 



$2, 325 
2,350 


$2, 350 
2.375 


f?.01 
. 305 


$181 i $181 
186 ; 185 


$61 i $61 
65 ; 65 


$0 



SO 



$0 




$0 



7C0 
Til 
750 
775 


725 
750 
775 
803 


3 
13 
17 








U 





2,375 
2.400 
2.425 
2.450 


2.400 
2,425 
2,450 
2,475 


310 
314 
319 
323 


190 : 190 
194 : 194 
199 { 199 
203 ■ 203 


70 ; 70 
74 : 74 
79 ; 79 
83 ; 83 














•0 











800 
825 
850 
875 


825 
850 
875 
900 


26 
31 
35 
.10 








0- 





2,475 
2,500 
2,525 
2, 550 


2,500 
2,525 
2, 550 
2,575 


328 
332 
337 
341 


208 ; 208 
212 i 212 
217 ; 217 
221 ; 221 


88 : 88 
92 : 92 
S7 ■ 97 
101 : 101 


























900 
925 
950 
975 


925 

950 

975 

1.000 


44 
49 
53 
58 














2,575 
2,600 
2,625 
2,650 


2,600 
2,625 
2,650 
2.673 


346 
35(1 
355 
369 


226 : 220 
230 : 230 
235 : 235 
239 : 239 


106 ■ 106 
110 : 110 
115 : 115 
119 1 119 



























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 
363 
373 
377 


244 1 244 
248 i 248 
263 : 253 
267 : 257 


124 '. 124 
128 ; 128 
133 1 133 
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 i 262 
266 : 260 
271 : 271 
276 ; 275 


142 I 142 
146 1 146 
151 : 151 
155 ■ 156 


22 
26 
31 
35 




















1,200 
1.225- 
1,250 
1.275 


1,225 
1,250 
1.275 
1.300 


98 
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 
234 • 284 
289 ; 289 
293 ; 293 


160 ': 160 
164 ■- 164 
169 ; 169 
173 : 173 


40 
44 
49 
63 




















1.300 
1.325 
1,350 
1,375 


1,325 
1,350 
1,375 
1.400 


116 
121 
125 
130 




1 

5 
10 








2,975 
3,000 
3,050 
3. 100 


3,000 
3.030 
3.100 
3. 150 


420 
427 
437 
447 


298 : 298 
305 i 305 
314 : 314 
323 ; 323 


178 ! 178 
185 ; 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. 2G0 
3.250 
3.300 


3.200 
3.250 
3.300 
3,350 


457 
407 
476 

436 


332 : 332 
341 ; 341 
350 i 360 
369 : 369 


212 : 212 
221 : 221 
230 ■ 230 
239 ; 239 


92 
101 
110 
119 




















1.500 
1.525 
1.550 

!.5;5 


1,525 
1.550 
1,575 
1.600 


152 
157 
161 
166 


32 
37 
41 
46 


(J 






3.350 
3.400 
3, 450 
3.500 


3,400 
3,450 
3.500 
3.550 


4 90 
506 
516 
526 


308 : 36S 
377 ; 377 
386 : 386 
395 ; 396 


248 i 248 
267 : 267 
2611 : 266 
276 ; 275 


128 
137 
146 
155 


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. 5.',0 
3.600 
3,650 
3,700 


3.600 
3.650 
3,700 
3,750 


536 
546 
556 
566 


404 ; 404 
414 : 413 
424 1 422 
434 I 431 


284 ; 284 
293 : 293 
302 ; 302 
311 : 311 


164 
173 
182 
191 


44 

53 
62 
71 














1.700 
1.725 
1. 7.50 
1.773 


1,725 
1,750 
1.775 
i.SOO 


188 
193 
197 
202 


68 
73 

77 
82 








3, 750 
3, SilO 
3, 850 
3,900 


3,800 
3.850 
3,900 
3.950 


575 
585 
695 
605 


443 440 
453 449 
463 468 
473 467 


320 ; 320 
329 : 329 
338 1 333 
347 ; 347 


200 
209 
218 
227 


80 
89 
98 
107 












1.800 
1,825 
1.850 
1.875 
^, 900~ 
1,925 
1.950 
1.975 


1,825 
1,850 
1,875 
1,900 
1.925 
1.950 
1,975 
2.000 


206 
211 
215 
220 


86 
91 
95 
100 








3,930 
4,000 
4, 050 
4, 100 


4.000 
4. 050 
4,100 
4, 150 


615 
625 
635 
645 


483 i 476 
493 i 485 
603 ■■ 494 
613 i 503 


366 : 356 
365 : 365 
374 : 374 
383 1 383 


236 
245 
264 
263 


116 
125 
134 
143 




5 

14 

23 








224 
229 
233 

238 


104 
109 
113 
118 








4. 150 
4.200 
4,250 
4,300 


4,200 
4,250 
4,300 
4,350 


666 
663 
674 
6H4 


523 ; 512 
533 i 621 
642 1 530 
662 1 539 


392 i 392 
401 ■■ 401 
410 : 410 
420 : 419 


272 
281 
290 
299 


162 
161 
170 
179 


32 
41 
60 
69 





.0 


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, 4.50 
4,500 


4,400 
4,450 
4,500 
4.550 


694 
704 
714 
724 


562 ; 548 
572 i S57 
582 i 566 
592 1 675 


430 ; 428 
440 ■ 437 
450 : 446 
460 : 4.55 


308 
317 
326 
336 


18.S 
197 
206 
216 


68 
77 
86 
95 








2. 100 
2. 125 
2. 150 
2. 175 


2. 125 
2, 150 
2. 175 
2.200 


260 
265 
2t',9 
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 

764 

^64 


602 ; 584 
612 ; 593 
622 I 602 

632 ; on 


470 ' 464 
480 : 473 
490 ; 1^2 
500 ; 491 


344 
353 
362 
371 


224 104 
233 113 
242 122 
261 131 





2 

11 


2,200 
2,225 
2.250 
2.275 


<~2. 225 
2.250 
2,275 
2,300 


278 
2,^3 
287 
292 


1 .■)8 
163 
167 
172 


33 
43 
47 
62 


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 ■ 647 


509 : 500 
519 i ,509 
529 i 518 
539 : 527 


380 
389 
398 
407 


260 
269 
278 
287 


140 
149 
158 
167 


20 
29 
38 

47 


2,300 


2,325 


296 176 1 56 


4.950 


5.000 


813 1 


681 : 656 


549 ' 636 


416 1 296 t 176 i 56 | 



FACSIMILES OF TAX RETURNS, 1957 



109 



INSTRUCTIONS FOR FRONT OF FORM 1040A 

Item 1. — If you are married and filing a joint return of husband 
and wife, be sure to enter the first names of yourself and your wife. 
For example: John F. and Mary J. Doe. 

Hems 2 and 3. — Enter your social security number and your 
wife's social security number, if any, even though she files a 
separate return. 

Columns 6, 7, and 8. — Fill in the information from each of your 
1957 Withholding Statements, Forms W 2. If both husband and 
wife had wages, write "W" before name of each of wife's employers. 
If you had more than three employers, list on separate statement. 

Item 9. — Enter all other taxable income from wages, dividends, or 
interest. Exclude $50 of dividends received from domestic corpora- 
tions. This exclusion does not apply to so-called dividends received 
from mutual savings banks or savings (building) and loon associa- 
tions on deposits or withdrawable accounts. If a joint return is 
filed and both husband and wile had dividend income, each is 
entitled at most to a $50 exclusion and one may not use any por- 
tion of the $50 exclusion not used by the other. 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 your wife. Marital status, age, and blindness must 
be determined as of December 31, 1957, 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 (or 
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 for 5 calendar months of the year.) 

c. Did not file a joint return with her husband (or his wife). 

d. V/as 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 1957 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 wife if a joint return is 
filed) in one of the following ways: 



Child 

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 



1040 A 



U. S. INDIVIDUAL INCOME TAX RETURN 



1957 



Please 
print. — 



I. Name (U this is a jomt retufn of husband and wife, use fitsi names of both) 



Home address (Number and street or rural route) 



2 Your Social Security No 

I L 



City, town. Of post office 



Zone 



it income (item 10. col. G) is 
S5,000 or more OR If other 
income (item 9) Is over STOO, 
use Form 1040. 



9. OTHER 
INCOME 



a. Yours 



10 TOTALS ■ 



6. WAGES. ETC. 



II, Enter tax from Tax Table on instruction sheet • 



12 If item 11 IS larger than item 10. col 7. enter balance - 



13 If item 10. col. 7 ts larger than item 11, enter overpayment-^ 



7. INCOM 




3 Wife's Social Security No- 
I I 



4. ^jj-^u owe any Federal tax for years before 1957 

^fe (husband) making a separate return' 
I^J^s, write 
her (his)^me 



QVes 

Qres 






yE. Where employed. Write(W) before name of eacti of wife's employers. 



For information and duplicate copy, see separate instruction sheet. 
List your exemptions and SIGN on other side. 
Enclose Forms W-2, Copy B. 

If you want the Internal Revenue Service to figure your tax, 
omit items 11, 12, and 13. If you compute your own tax, 
-^-poy this balance (Item 1 2) In full with return to your District Director 

PLEASE DO NOT BEND, PIN OR TEAR THIS CARD. 



U. S TREASURY DEPARTMENT 



INTERNAL REVENUE SERVICE 



BACK 



BACK 



14. EXEMPTIONS FOR YOURSELF AND WIFE 




Ctieck blocks which apply. Check for wife 
il she had no income OR if her income is 
included in this return. 



(a) Regular J600 exemption CH ^<""self 

(b) Additional J600 exemption if 65 or over at end of 1957 {3 ''<»"sel( 

(c) Additional J600 exemption if blind at end of 1957 D '<<"'iie» 



(Your signature) (Date) (If ihja is a joint return, wife's signature) 

# To assure split-income benefits, tiusband and wife must include afl ttietr income and. even tliougt) only one tias income. BOTtf MUST SIGN. 



INDEX 



Accounting period: 

Calendar year returns 

Noncalendar year retiirns 

Age or blindness exemption '. 7, lA 

Adjusted gross deficit 10, 15, 

Adjusted gross income: 

Araount of 3, 21, 22, 25, 60-62, 

By: 

Marital status 6, 29, 33 

States and Territories 53-57, 

Classes 

Composition 

For returns with: 

Alternative tax 

Itemized deductions 21, 22, 35, 

Normal tax and surtax 

Self-employment tax. . , 

Standard deduction 21, 

Taxable returns 

Form lOAOA 

Aliens and citizens filing requirements 

Alternative tax 11, 16, 37, 

Amended returns '. 

Annuities and pensions. (See Pensions and 
annuities. ) 

Applicable tax rates 13, 14, 15, 16, 

Artistic works or inventions, income or loss 

from 

Audit revisions not tabulated 

Average income tax 



Page 



45-48 
60, 62 

66, 67 



39- 


-44 


66, 


67 




10 


12- 


-15 




38 


-^3, 


44 




38 


51, 


52 


41, 


42 




38 


8, 


38 


8, 


71 


38, 


50 



38, 71 

14 

8 

38, 61 



Page 

Classifications of individual returns 10-12 

Community income, ret'jrns with n 

Compensation for long-term services 14 

Contributions. (See Itemized deductions.) 

Credit on 1958 tax 17, 26, 30, 34 



D 
Deductible expenses for: 

Business or profession 

Rents and royalties 

Salaries and wages 

Sales of capital assets 

Travel and reimbursed expenses 

Deductions (See also Deductible expenses.) 

Itemized nonbusiness 3, 8, 10, 14, 21, 

43 

Standard 8, 10, 21 

Deficit, adjusted gross 10, 15 

Dependents. (See Exemptions.) 

Description of sample and limitation of data.... 

Dividends: 

After exclusions 3-5, 12, 21-23, 27, 

53, 60 

Exclusions , 

Received 

Tax credit for 4, 21, 25 



12, 


15 


13, 


14 


12, 


14 


13, 


15 


12, 


15 


22, 


35, 


, 60, 


62 


, Al, 


60 


, 60, 


62 



8, 10 

31, 36, 
, 62, 63 

3-5, 12 

3-5 

, 29, 33 



B 

Back pay 14 

Business or profession, profit or loss.... 3, 12, 21-23, 

27, 31, 53, 60, '62, 64 



Calendar year returns.... 8 

Capital assets, sales of: 
Net gain or net loss: 

After and before statutory limitation.. 5, 6, 49 
By: 

Marital status 

Patterns of income 

Capital loss carryover 6, 13 

Capital loss deduction 

For: 

All returns 5, 6, 12, 13, 21, 

60 

Returns with alternative tax 

Returns with itemized deductions. 

Returns with normal tax and surtax.... 

Returns with standard deduction 

Long-term 12-14 

Short-term 12, 13 

Casualty losses. (See Itemized deductions.) 

Citizens and aliens filing requirements 8, 71 

Child care. (See Itemized deductions.) 





28, 


32 
36 


', 


'^9, 


50 




5 


, 6 




22, , 


24, 


1, 


62, 


65 




13, 


50 
21 
50 
21 


■> 


^9, 


50 


9 


^9, 


50 



Effective tax rate 

Estates and trusts, income or loss 11, 14, 

29, 33, 36, 

Estimated tax, payments on declarations of 

Excludable sick pay. 

Exclusions from: 

Dividends received 

Salaries and wages 

Exemptions: 

Allowances 14, 

Age or blindness 7, 14, 15 

Dependents 6, 7, 

For: 

Returns with itemized deductions 

Returns with standard deduction 

Total 25, 

Form 1040A 

Marital status 29, 33 

Multiple support 

Other than age or blindness 7, 11 

Personal 3, 6, 7, 8, 

Expenses. (See Deductible expenses.) 

Explanation of classifications and terms 



38, 


71 


21, 


22, 


60, 


62 




17 




5 




3-5 




5 


15, 


71 


., 45. 


-48 


U, 


15 


35, 


43 




41 


39, 


45 




8 


;, 39. 


-48 




15 


, 45- 


-48 


U, 


71 



10-17 



Facsimiles of individual income tax returns, 

1957 75-109 

Filing requirements 8 . 71 



111 



112 



INDEX 



Page 

Fiscal year returns , 8 

Foreign tax paid, tax credit for 16, 26, 30, 3^. 35 

Form ICKO 3, 5, 6, 9-11, 14-16 

Form lO^OA 3, 6, 7-8, 9, 14-16 



G 



Gross income: (See also Adjusted gross income.] 

Exclusions from 

Requirements for filing 



H 

Heads of household 7, 37, 40, 42, 

Historical data, 1948-1957: 

Adjusted gross deficit 

Adjusted gross income 60- 

Adjusted gross income classes 61 

Average income tax 

Income tax after credits 60, 

Itemized deductions 

No adjusted gross income 

Returns filed 60, 

Selected sources of income 

Self -employment tax 

Self-employment tax only 

Sources of income and loss 

Standard deduction 

States and Territories 

Taxable income , 



12-15 
8, 71 



44, 47 

60, 62 
1-62, 66 
, 63-65 

61 

61, 66 
60, 62 

60, 62 

61, 66 
63-65 

60 

60 
60, 62 

60 
66, 67 

60 



Income attributable to several tax years . 14 

Income tax after credits 3, 16, 20, 26, 30, 34, 35, 

37-39, 53, 57, 60, 61, 67 

Income tax before credits 3, 15, 25, 29, 33, 35, 37 

Income tax rates 15, 16, 71 

Interest paid. (See Itemized deductions.) 

Interest received 3, 12, 21-23, 27, 31, 36, 53, 

60, 62, 63 
Itemized deductions 3, 8, 10, 14, 21, 22, 35, 

43, 60, 62 
Inventions or artistic works, income or loss 

from 14 



Joint returns of husbands and wives... 6, 7, 11, 27, 30, 

37, 39, 41, 43, 45, 46 



Page 

Maximum and minimum tax rates 71 

Measures of individual income 15 

Medical and dental expenses. (See Itemized 

deductions. ) 
Metropolitan areas (See also States and 

Territories.) 11, 12, 53, 54 

Multiple support exemption 15 



N 

Net gain or net loss from sales of capital 

assets. (See Capital assets, sales of.) 
Net gain or net loss from sales of property 

other than capital assets 13, 21, 22, 24, 28, 32, 



60, 62 
60, 62 



3, 10 
38, 50 



Net operating loss deduction 12, 14, 

Nonbusiness deductions. (See Itemized deduc- 
tions. ) 

Nonca lendar year returns 

Nontaxable returns , 

Normal tax and surtax 11, 15, 16, 37, 

Number of returns filed. (See Specific type of 
return or classification.) 



Operating loss deduction, net 12, 14, 60, 62 

Optional tax 11, 15 

Other than age or blindness exemption 7, 11, 45-48 

Other sources of income.. 14, 21, 22, 25, 29, 33, 60, 62 

Other tax credits: 

Partially tax exempt interest.... 16, 26, 30, 34, 35 

Tax paid at source 16 

Throwback tax 16 

Overpayment of tax 17, 26, 30, 34 



Partially tax exempt interest. (See Other tax 
credits. ) 

Partnership, profit or loss 12, 21-23, 27, 31, 53, 

60, 62, 64 

Patterns of income 11, 36 

Payments on 1957 declarations 17, 26, 30, 34 

Pensions and annuities... 13, 21, 22, 24, 28, 32, 60, 62 

Personal exemption 3, 7, 8, 14, 15, 71 

Property other than capital assets, sales of.... 13, 21, 

22, 24, 28, 32, 60, 62 



L 

Laws, synopsis of 59 

Long-term capital gains and losses 12, 13, 49, 50 

Long-term services, conpensation for 14 



M 

Marital status: 

Joint returns of husbands and wives... 6, 7, 11, 27, 

30, 37, 39, 41, 43, 45, 46 
Separate returns of husbands and wives... 7, 11, 37, 

39, 41, 43, 46 

Returns of heads of household 7, 11, 37, 40, 

42. 44, 47 
Returns of single persons not head of 

household or surviving spouse.. 7, 11, 18, 19, 31, 

34, 37, 40, 42, 48 

Returns of surviving spouse 7, 11, 37, 40, 42, 

44, 47 



R 

Refund of tax 17, 26, 30, 34 

Reimbursed expenses. (See Salaries and wages.) 

Rents and royalties 3, 13, 14, 21, 22, 24, 28, 32, 

53, 60, 62, 64 

Retirement income, tax credit for 3, 16, 25, 29, 

33, 35 
Returns filed. (See Number of returns filed.) 
Returns from which data were tabulated 8 



Salaries and wages: 
Deductions: 

Excludable sick pay 5, 12 

Travel and reimbursed expenses 5, 12 

Description 12 

Returns with 3, 5, 8, 21-23, 27, 31, 53, 60, 

62, 63 



INDEX 



118 



Sales of capital assets... 3, 5, 12, 13, 21, 22, 

32, 36, 49, 50, 53, 60, 

Sales of property other than capital assets 

22, 24, 28, 32, 

Sample, description of 

Self-employment tax: 

Description 11, 

Filing requirements 

Rate increase 

Returns with 3, 51, 

Separate returns of husbands and vrtves... 7, 11, 

•41, 

Short-term capital gains and losses 12-13, 

Sick pay exclusion. (See Salaries and wages.) 
Single persons, returns of... 7, 11, 18, 19, 31, 

40, 

Social security tax, overwithheld 

Sole proprietorships. (See Business or 
profession. ) 

Source of data and method of estimation 

Sources comprising adjusted gross income 

Split-income method of tax computation and tax 

rate 

Standard deduction 8, 10, 21, 

States and Territories 11, 12, 53-57, 

Surviving spouse 7, 11, 37, 40, 42, 

Synopsis of tax laws 



Page Tax credits — Continued 

24, 28, Other 

62, 65 Retirement income 

13, 21, Returns with 3, 25, 26, 29, 33, 

60, 62 Tax due at time of filing 17, 26, 

8-10 Tax-free covenant bonds. (See Other tax 
credits. ) 

16, 17 Tax items 15, 

71 Tax laws, synopsis of 

3 Tax paid at source. (See Other tax credits.) 

52, 60 Tax rates 14, 15, 16, 

37, 39, Tax withheld 16, 26, 

43, 46 Taxable income: 
49, 50 By: 

Marital status 7, 29, 33, 

34, 37, States and Territories 

42, 48 Classes 

16 Defined 

For: 

All returns 3, 7, 8, 20, 25, 37- 

8-10 Returns with alternative tax 

12-15 Returns with itemized deductions 

Returns with normal tax and s\irtax 

15 Taxable returns 

41, 60 Taxable and nontaxable returns 

66, 67 Taxes paid. (See Itemized deductions.) 

44, 47 Tentative returns 

69 Throwback tax. (See Other tax credits.) 

Travel and reimbursed expenses. (See Salaries 

and wages.) 
Types of tax 



Page 
16, 26 
16, 25 
35, 37 
30, 34 



16, 17 
69 

38, 71 
30, 34 



37, 39 
53 

10, 37 
15 

■39, 60 

38 

35 

38 

3, 10 

3, 10 



11 



Tax base. (See Taxable income.) 

Tax credits: 

Dividends received 3, 4, 16, 25 

Foreign tax paid 16, 26 



Wages and salaries. (See Salaries and wages.) 
Withheld tax. (See Tax withheld.) 



s 



TATISTICS OF INCOME 



Publications in Preparation 

Corporation income Tax Returns with accounting periods ended July 
1957- June 1958, Preliminary 

Summary of income statement and balance sheet items, tax, dividends paid; 
classified by major industrial groups. 

Individual income Tax Returns for 1958, Preliminary 

Adjusted gross income, taxable income, income tax liability, sources of income, 
exemptions, tax credits, classified by size of adjusted gross income. Selected 
sources of income by States. 

Fiduciary income Tax Returns, Gift Tax Returns, and EstatC 
Tax Returns, filed during 1959 

FIDUCIARY RETURNS: Sources of income, deductions, exemption, and tax. 
Classifications for income of estate or trust (also bank administered trust), 
by size of total income, size of taxable income, types of tax, and States. His- 
torical summary 1949-58. 

GIFT TAX RETURNS: Total gifts, exclusions, deductions, specific exemption, 
and tax. Classifications by type of gifts, size of taxable gift and total gifts, 
tax status, identical donors, and consent status. 

ESTATE TAX RETURNS: Gross estate by type of property, deductions, specific 
exemption, tax, and tax credits. Classifications for tax status, size of gross 
estate and net estate before exempticu, method of valuation, marital status, age, 
sex, and States. Historical summary 1950-59. 

Recent Publications 

Corporation Income Tax Returns with accounting periods ended July 1956-Jane 

1957 (206 pp., $1.25) 
Fiduciary Income Tax Returns for 1956 (48 pp., 40<f) 

Estate and Gift Tax Returns filed during the calendar year 1957 (39 pp., 35^) 
Individual Income Tax Returns for 1956 (119 pp., 65<f) 

Partnership Returns for income years ended July 1953- June 1954 (62 pp., 45^) 
Farmers' Cooperative Income Tax Returns for 1953 (42 pp., 40$) 



Statistics of Income publications are for sale by the Superintendent of Documents, 
U. S. Government Printing Office, Washington 25, D. C.