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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
29
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INDIVIDUAL INCOME TAX RETURNS FOR 1957
33
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INDIVIDUAL INCOME TAX RETURNS FOR 1957
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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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INDIVIDUAL INCOME TAX RETURNS FOR 1957
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INDIVIDUAL INCOME TAX RETURNS FOR 1957
41
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___ j<wa)(uiua
D O O "
3 O -
AJ in m _.j -J lA
O to (Js o ^
EE
3 3
50
INDIVIDUAL INCOME TAX RETURNS FOR 1957
\ -O (^ ro a-' o r-i ;
C- C^ <T> O^'^00TO•^
I -H O C- O -
rl) (0 —
♦J -= ^ ctr
CT> O —1
W CM O
r- ^D ^
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r\j \D f^ t> o
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1,979
21,058
38,803
O t- r.j fM
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to" r\i -M
t^ O r^ ri -J
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o c^ o i> f^
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■«-«3--«-*e- o
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§§§§g
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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
0 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 limitations.) .
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 91% — $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
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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.
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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
$0 m $2, 325
0 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
$0
0
$0
0
700
725
750
775
725
750
775
800
1^
17
22
0
0
0
0
0 f ; 2,375
0 ; 2,400
0 : • ; 2, 425
0 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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
825
850
875
825
850
875
900
26
31
35
40
0
0
0
0
0 : 2,475
0 :; 2,500
0 m 2,525
0 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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1,000
44
49
53
58
0
0
0
0
0 mi 2,575
0 i 5 i 2, 600
0 mi 2,625
0 -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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,000
1,025
1,050
1,075
1,025
1,050
1,075
1, 100
62
67
71
76
0
0
0
0
0 sSi: 2,675
0 ;;;■ 2,700
0 2,725
0 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
0
0
0
0
0
0
0
0
0
0
0
0
1,100
1,125
1,150
1,175
1, 125
1, 150
1, 175
1,200
80
85
89
94
0
0
0
0
0 2, 775
0 is i 2,800
0 mi 2,825
0 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
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
98
103
107
112
0
0
0
0
0 sm 2,875
0 Wi 2,900
0 mt 2, 925
0 :|;: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
0
0
0
0
0
0
0
0
0
0
0
0
1,300
1,325
1,350
1,375
1,325
1.350
1,375
1,400
116
121
125
130
0
1
5
10
0 Wm 2,975
0 iiii 3,000
0 :;;| 3.050
0 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
0
0
0
0
0
0
0
0
0
0
0
0
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
134
139
143
148
14
19
23
28
0 Si; 3, 150
0 s; 3,200
0 3,250
0 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
0
0
0
0
0
0
0
0
0
0
0
0
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
152
157
161
166
32
37
41
46
0 :; 3.350.
0 r 3. 400
0 3, 450
0 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
0
0
0
0
0
0
0
0
1,600
1,625
1,650
1, 675
1,625
1,650
1,675
1,700
170
175
179
184
50
55
59
64
0 s; 3.550
0 3.600
0 ; 3,650
0 :;;::;; 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
0
0
0
0
0
0
0
0
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
188
193
197
202
68
73
77
82
0 ; 3,750
0 ; 3,800
0 is 3,850
0 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
0
0
0
0
0
0
0
0
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
206
211
215
220
86
91
95
100
0 3,950
0 4,000
0 !; 4,050
0 ; 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
0
5
14
23
0
0
0
0
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
224
229
233
238
104
109
113
118
0 ijii; 4, 150
0 isiii 4,200
0 ;i:'i 4,250
0 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
0
0
0
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 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
0
0
0
0
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
0
0
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
$0
0
$2, 325
2,350
$2, 350
2.375
f?.01
. 305
$181 i $181
186 ; 185
$61 i $61
65 ; 65
$0
0
SO
0
$0
0
$0
0
7C0
Til
750
775
725
750
775
803
3
13
17
0
0
0
0
U
0
0
0
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
0
0
0
0
0
0
0
•0
0
0
0
0
0
0
0
800
825
850
875
825
850
875
900
26
31
35
.10
0
0
0
0
0-
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1.000
44
49
53
58
0
0
0
0
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,000
1,025
1.050
1.075
1,025
1 , 050
1.075
1. 100
62
67
71
76
0
0
0
0
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1, 100
1. 125
1, 150
1. 175
1, 125
1, 150
1, 175
1,200
80
85
89
94
0
0
0
0
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1.225-
1,250
1.275
1,225
1,250
1.275
1.300
98
103
107
112
0
0
0
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1.300
1.325
1,350
1,375
1,325
1,350
1,375
1.400
116
121
125
130
0
1
5
10
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1.400
1.425
1.450
1.475
1,425
1,450
1,475
1,500
134
139
143
148
14
19
23
28
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
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
0
0
0
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
0
0
0
0
0
0
0
0
1,600
1.625
1,650
1,675
1.625
1.650
1,675
1.700
170
175
179
184
50
55
59
64
0
0
0
0
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
0
0
0
0
0
0
0
0
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
0
0
0
0
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
0
0
0
0
0
0
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
0
0
0
0
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
0
5
14
23
0
0
0
0
224
229
233
238
104
109
113
118
0
0
0
0
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
0
0
.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
0
0
0
0
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
0
0
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.
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