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STATISTICS OF INCOME ... 1959
Individual
INCOME TAX
RETURNS
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U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE
GOVERNMENT DOCUMENTS
OEPARTMENT
BOSTON PUBUCUBRARr
Statistics of Income
1959
Individual
INCOME TAX
RETURNS
for 1959
K^^,^'^''
Prepared under the direction of the
Commissioner of Internal Revenue
by the Statistics Division
U. S. TREASURY DEPARTMENT
Internal Revenue Service • Publication No. 79 (9-61 )
INTERNAL REVENUE SERVICE
Mortimer M. Caplin, Commissioner
Bertrand M. Harding, Deputy Commissioner
William H. Smith, Assistant Commissioner (Planning and Research)
Statistics Division:
Ernest J. Engquist, Jr., Director
James M. Jarrett, Assistant Director
Helen F. Demond, Chief, Income, Finance, and Wealth Branch
Staunton K. Calvert, Statistician
Superintend ^'orar^
Boston Publtej;jb
^^— nntendentofDoci
Of C 1 2 1961
C>EPOS/TORy
UNITED STATES
government printing OFFICE
WASHINGTON : 1961
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington 25. D.C. - Price SI
LETTER OF TRANSMITTAL
Treasury Department,
Office of Commissioner of Internal Revenue,
Washington, D. C, September 29, 1961
Dear mr. Secretary:
I am transmitting the Statistics of Income — 1959, Individual Income
Tax Returns. This report was prepared in partial fulfillment of the
requirements of section 6108 of the Internal Revenue Code of 195<+, which
provides that statistics be published annually with respect to the
operation of the income tax laws .
The documents from viiich the data were assembled are individual
income tax returns. Forms 1040, 1040 W, sind 104-OA, filed during the year
1960. Sources of income, total itemized deductions, taxable income,
taxes, and other data are distributed by size of adjusted gross income.
Significant classifications are marital status of taxpayers, types
of tcix and tax credits, patterns of income, taxpayments and overpay-
ments, types of exemptions, and States. For the first time, selected
sources of income, taxable income, and the income tax are presented for
the 100 largest metropolitan areas . '
Commissioner of Internal Revenue.
Hon. Douglas Dillon,
Secretary of the Treasury.
Ill
CONTENTS
Page
Guide to basic and historical tables 2
Individual income tax returns for 1959 3
Number of returns , income , and taxes 3
Dividends <+
Excludable sick pay 6
Capital gains and losses 6
Total itemized nonbusiness deductions 7
Marital status of taxpayer 8
Exemptions 8
Sole proprietorships 8
Standard metropolitan statistical areas 9
Sources of data and description of sample 11
Explanation of classifications and terms 14
Basic tables, individual returns, 1959 23
Historical tables, individual returns, 1950-1959 101
Synopsis of laws 112
1959 forms and instructions 116
Index 155
V
Individual
Income Tax
Returns
Guide to basic and historical tables
BASIC TABLES
Table
Subject ' No.
Distribution of income 1
Sources of income -^ 2-4
Form 1040A 5
Form 1040W 6
Itemized deduction returns 7
Patterns of income sources 8
Distribution of tax 9
Distribution of taxable income 10, 11
Tax overpayment and tax due 12
Exemptions 13, 14-
Capital gains 15
States 16, 17
Standard metropolitan statistical areas 18, 19
HISTORICAL TABLES
Characteristics of returns 20 102
Distribution of income and tax 21 103
Sources of income 22 105
Itemized deductions 23 105
Patterns of income sources 24 106
States 25 109
2
Page
No.
24
25
-27
39
40
42
43
44
^5,
47
50
53,
59
65
67,
68
86,
88
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Many characteristics of the financial data on the
individual income tax returns for the income year
1959 are presented in this report. In total, there
were over 60 million returns, with adjusted gross
income of $305 billion, and income tax liability of
over $38 billion. These data are based on samples
of unaudited income tax returns. Forms 104-OA, lOAOW,
and 1040, filed by individuals.
Several new features had a bearing on the data
reported on the 1959 individual income tax returns.
Under the Small Business Tax Revision Act of 1958,
loss on small business stock which was originally
issued to the taxpayer was allowed as an ordinary
loss to the extent of $25, 000 on separate returns
or $50,000 on joint returns. Loss on small business
investment company stoclc could be deducted in full
as, under the Technical Amendment Act of 1958, such
property was not a capital asset. Social Security
Amendments of 1958 raised the self-employment tax
rate to 3-3/4 percent on a maximum of $4,800 self-
employment income, and the FICA tax withholding on
wages to 2-1/2 percent on a maximum of $4,800 wages.
The Life Insurance Income Tax Act of 1959 amended
the Code with respect to dividends on capital stock
received by individuals from domestic insurance
companies, so that they became eligible for the ex-
clusion and tax credit.
A new income tax return. Form 1040W, was issued
for use by salary and wage earners who had no more
than $200 of dividend and Interest income and no
other income. On this form, exclusion for sick pay
and itemized deductions could be claimed as well as
tax credits.
Instructions to the taxpayers state that amoimts
may be reported in whole dollars, that is, an item
of less than 50 cents may be omitted and one of 50
cents through 99 cents raised to the next dollar.
In preparing these statistics for 1959, reported
items of less than $1.00 were included in the esti-
mates of the frequencies.
NUMBER OF RETURNS, INCOME AND TAXES
There were 60.3 million returns for 1959, which
was 1.2 million returns above the 59.1 million re-
turns for 1958. In fact, the number of individual
income tax returns passed the 60 million mark for
the first time.
The 1959 returns showed an increase of 1.8 million
taxable returns and a relatively small decrease of
0.7 million nontaxable returns, as compared with the
previous year. Moreover, comparison of the n\imber
of returns by income groups for the two years shows
considerable shift from the low income group to
higher income groups. The number of returns for
1959 with adjusted gross income under $5,000 de-
clined 1.4 million, while the number with adjusted
gross income of $5,000 under $10,000 increased 1.6
million, and the group with adjusted gross income
of $10, 000 or more had a large increase of nearly a
million returns, which was 25 percent more than
fell in this income group for 1958. Table A pre-
sents this comparison.
Table A.— NUMBER OF RETURNS BV INCOME GROUPS: 1959 and 1958
[Taxable and nontaxable returns]
Adjusted gross Income
1959
1953
Increase or decrease (-),
1959 over 1958
Number
Percent
(1)
(2)
(3)
(4)
Total
60,271,297
59,085,182
1,186,115
2.0
35,941,686
19,546,385
4,783,226
37,356,119
17,903,641
3,825,422
-1,414,433
1,642,744
957,801
-3.8
9.2
25,0
The adjusted gross income of $305 billion for
1959 was $24 billion above that reported for the
tax year 1958. This was the first year in which
adjusted gross income reached $300 billion.
All major sources comprising the 1959 adjusted
gross income showed an increase over the previous
year. The current year salaries and wages of $247
billion were $20 billion above last year's salaries
and wages. This increase in salaries and wages ac-
counted for the greater part of the increase in
adjusted gross income. Gain from sales of capital
assets, amounting to $6.3 billion, was up $2 billion
over the gain for 1958. Higher sole proprietorship
and partnership profits accounted for another bil-
lion dollars of the 1959 increase.
Taxable income for 1959 was $166.5 billion. This
was $17.2 billion, or 11-1/2 percent, more taxable
income than was reported for 1958. Consequently,
the income tax after credits increased from $34.3
billion in 1958 to $38.6 billion for 1959, an in-
crease of $4.3 billion.
Self- employment tax on self-employment income for
1959 was $702 million. The increase of $113 million
over the 1958 self-employment tax of $589 million
resulted from an increase in the self-employment
tax rate from 3-3/8 percent for 1958 to 3-3/4 per-
cent for 1959, and from larger profits from sole
proprietorship and partnership activities, which
were the basis of self-employment income.
Table B shows the more important items for income
years 1959 and 1958. All sources are net, that is,
income and loss have been merged for the net amount.
Table B.— NUMBER OF RETURNS, INCOME, AND TAXES: 1959 AND 1958
Number of returns, tota 1
Taxable
Nontaxable
Adjusted gross income (less deficit)
Sources of income:
Salaries and wages
Dividends
Interest
Business or profession
Partnership
Gain on sale of capital assets....
Rents and royalties
Other
Taxable income
Income tax after credits
Self-eraployTnent tax
(1)
60,271,297
47,496,913
12,774,384
(2)
59,085,182
45,652,134
13,433,048
Increase or
decrease (-),
1959 over
1958
(3)
1,844,779
-658,664
(Miltion dollmra)
247,370
9,356
4,395
21,431
9,563
6,274
3,235
3,469
166,541
38,645
702
227,551
8,741
3,659
20,674
9,232
4,330
3,227
3,742
149,337
34,336
589
19,819
615
736
757
331
1,944
8
-273
17,204
4,309
113
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Income tax withheld from wages, amounting to $30.8
billion, was reported on 50.5 million returns for
1959 and payments on declaration of estimated tax
of $8.6 billion were reported on 5.1 million returns.
Nevertheless, year-end taxpayment status showed that
tax of $5.1 billion was due on 19.1 million returns,
but that overpayments of $5.1 billion were reported
Chart 1. -COMPONENTS OF ADJUSTED GROSS INCOME, 1959
Partnership protit ■ i Coprtol gaii
Dividends . . Oil.er
ADJUSTED GPOSS INCOMF (m,\ $305 BILLION
on 38.1 million other returns. Overpayments of $•4.4
billion were requested as refunds on 36.7 million
returns and the remaining $0.7 billion was to be
applied to the 1960 estimated tax as requested on
1.6 million returns. Thus somewhat over 200 thou-
sand taxpayers requested both a refund and a credit
on 1960 estimated tax.
Chart 1 shows the major components of adjusted
gross income for 1959. Salaries and wages comprised
81 percent of the net adjusted gross income. Busi-
ness profit and loss combined formed 7 percent and
partnership profit and loss combined formed 3 per-
cent of the adjusted gross income, while dividends
and capital gains made up 3 percent and 2 percent,
respectively, of the net adjusted gross income .
DIVIDENDS
Dividends of $9.4 billion were reported in ad-
justed gross income for 1959 on Forms 1040 and 1040W.
Dividends reported in other income on Form 1040A
could not be identified. The total domestic and
foreign dividends received by taxpayers using Forms
1040 and 1040W amoimted to $9.7 billion, of which
$358.6 million were excluded from gross income
under the provision for dividend exclusion.
Table C— DIVIDENDS IN ADJUSTED GROSS INCOME, TOTAL DIVIDENDS RECEIVED, EXCLUSIONS, AND TAX CREDIT'
Adjusted gross income classes
Dividends in adjusted
gross income
Number of
returns
Amount
(Thousand
dotlara)
Total domestic and foreign
dividends received
Number of
returns
Amount
(Thouaand
dollara)
Dividend exclusion
from gross income
Number of
returns
Amount
(Thouaaod
dollara)
Tax credit for dividends
received
Number of
returns
Amount
(Thousand
dollara)
Grand total
Taxable returns, total
$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
Nontaxable returns, total,...
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 or more
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 or more
Summary for —
Form 1O40
Form 1040W
4,d82,638
4,026,147
28,251
49,950
75,808
88,391
107,141
122,315
143,694
lb0,166
148,483
330,758
338,674
301,292
263,594
217,591
730,921
329,464
173, 362
292,592
98,030
15,893
4,257
4,5eA
696
260
656,491
35,426
58,851
72,766
131,941
101,491
82,717
70,580
36,451
22,105
11,897
8,187
24,079
1,556,611
1,471,054
1,654,973
4,537,612
14 5,026
(2)
(4)
(6)
(7)
9,355,766
5,719,307
358,628
8,788,852
11,316
21,666
47,288
60,274
70,899
91,802
98,729
117,585
99,535
218,070
250,734
237,423
226,863
206,029
914,799
723,042
546,560
1,632,509
1,407,815
590,195
253,160
508,450
190,617
263,442
■32,673
53,139
87,459
106,108
128,332
149,1X
181,239
202,930
196,154
'437,982
465,835
417,928
374,188
312,821
978,532
390,776
198,865
320,016
101,520
16,193
4,299
4,598
700
261
12,710
24,182
51,391
65,387
77,262
. 99,254
108,104
127,644
109,458
241,236
276,827
261,411
249, 565
224,606
980,095
751,415
561 , 599
1,657,732
1,416,317
'591,567
253,531
508,843
190,677
263,463
29,962
55,545
82,732
102,263
121,055
142,146
173,801
190,194
184,662
413,281
441,912
400,160
360, 553
302,945
959,242
386,341
197,287
317,459
101,146
16,101
4,290
4,591
1,394
2,516
4,103
5,113
6,363
7,452
9,375
10,059
9,873
23,166
26,093
23,988
22,702
18,577
65,296
28,373
15,039
25,223
8,502
1,372
371
393
60
21
19,773
38,808
57,685
67,927
82,058
97,913
110,553
125,246
111,958
248,ieS
264,650
236,772
a2,320
172,704
621,780
299,135
162,844
281,332
96,680
15,792
4,235
4,555
694
260
566,914
781,696
610,118
730,680
43,204
102,398
39,886
14,069
31,103
62,581
63,983
57,675
69,902
34,329
21,871
12,049
12,256
147,210
44,142
74,587
87,278
155,584
117,908
101,039
81,946
42,603
24, 663
12,987
9,655
29,304
42,413
17,546
35,322
70,381
70,555
63,724
74,812
36,881
23,649
12,843
12,843
149,149
42,214
68,528
81,809
142,214
111,008
97,022
75,101
38,794
24,537
11,275
9,529
28, W9
2,527
3,477
4,219
7,800
6,572
6,049
4,910
2,552
1,778
794
587
1,939
C)
6,215
20,621
17,247
24,286
12,256
6,736
5,044
3,170
5,314
1,038,848
1,187,781
7,129,137
1,894,560
2,033,044
2,020,774
1,136,361
1,303,876
7,274,157
1,784,391
1,942,556
1,992,360
97,513
116,095
145,020
809,005
1,139,271
1,487,964
9,345,513
10,253
5,685,745
262,633
9,695,371
18,523
5,522,303
197,004
350,358
8,270
3,410,293
25,947
(8)
306,790
115
375
888
1,311
1,788
2,387
2,794
3,664
2,992
6,969
8,098
8,121
7,920
6,964
32,298
26,163
20,052
59,495
51,165
20,761
8,854
16,998
5,949
7,956
2,713
(')
294
392
633
370
267
271
154
277
18,750
38,307
249,733
306,651
139
See text for "Description of Sample. "
'Includes data from Forms 1040 and 104aW.
^Sample variability is too large to warrant showing separately.
However, the grand total includes data deleted for thi
s reason .
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table C provides frequencies and amounts of divi-
dends in adjusted gross income, total dividends
received, exclusions, and tax credit for dividends
received on the 1959 returns. Forms lOAO and lO+OW.
Only a small portion of the total of any item was
contributed by Form 1G40W. This simplified form did
not show a distinction between foreign and domestic
dividends nor between qualifying and nonqualifying
domestic dividends. Therefore, dividends on Form
lO+OW could not be classified as dividends eligible
and ineligible for excliision nor as dividends eli-
gible for tax credit.
Dividends in adjusted gross income and the tax
credit for dividends received are described in the
explanation of terms later in this report. These
descriptions apply to dividends on both Forms lO+O
and lO'iOW.
Total domestic and foreign dividends received in-
cluded all domestic dividends, whether or not qual-
ifying for the dividend exclusion, as well as the
foreign dividends. These dividends, on Form lO+O,
included distributions of entrepreneurial and part-
nership enterprises that elected to be taxed as
corporations. So-called dividends from mutual sav-
ings or cooperative banks , savings and loan or
building and loan associations. Federal savings and
loan associations, and Federal credit unions were
reported as interest for income tax purposes and are
not included.
Dividend exclusion of the first $50 of qualifying
domestic dividends was allowed in determining the
amount of dividends to be included in adjusted
gross income. If husband and wife filed jointly,
each was entitled to apply the $50 exclusion against
his respective qualifying dividends. When a tax-
payer received less than $50 of qualifying dividends,
the exclusion equaled the amount received.
Table D presents details concerning dividends re-
ported on Form 1040, exclusively. On these returns,
foreign and domestic dividends were identified and
domestic dividends eligible for exclusion coiHd be
distinguished from those not eligible fcr exclusion.
Table D shows by adjusted gross income classes,
dividends in adjusted gross income, total foreign
and domestic dividends received, dividends eligible
and not eligible for exclusion, exclusions, divi-
dends eligible for tax credit, and the frequency of
returns for these items.
In addition to the definitions above applying to
dividends on both 1040 and 1040W returns, the fol-
lowing apply in the case of dividends onl040 returns.
Dividends not eligible for exclusion were those
received from China Trade Act corporations, tax-
exempt organizations, exempt farmers ' cooperatives.
Table D.— DIVIDENDS ELIGIBLE AND INELIGIBLE
FOR EXCLUSION AND DIVIDENDS ELIGIBLE FOR TAX CREDIT,
BY ADJUSTED GROSS
INCOME CLASSES'
Dividends in adjusted
gross income
Domestic and foreign dividends received
Dividend exclusions
from gross income
Dividends eligible
for tax credit
Tax credit for
dividends received
Adjusted gross income classes
Number of
returns
Amount
(Thiut»nd
dollata)
Total
Not eligible for
exclusion
Eligible for
exclusion
Number 01
returns
Amount
frfMMiaand
dollmrm)
Number of
returns
Amount
(Thou*»nel
dolUrt)
Number of
returns
Amount
C77rau>and
dotUisi
Number of
returns
Amount
(Thcunmnd
dollar3)
Number of
returns
Amount
Number of
returns
Amount
(Thousand
dollmrn)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(3)
(9)
(10)
(11)
(12)
(13)
(14)
Grand total
4,537,612
9,345,513
5,635,745
9,695,871
523,808
186,206
5,542,639
9,509,665
5,522,303
350,358
4,336,533
9,15?, 307
3,410,293
306,651
Taxable returns, total
3,889,120
3,779,516
4,914,714
9,087,001
448,938
168,591
4,313,907
8,918,410
4,798,289
307,485
3,735,140
8,610,925
3,307,895
303,938
27,918
49,283
73,475
85,392
103,142
118,982
138,029
149,502
139,485
308,763
312,312
285, 560
251, 597
208, 92o
718, 389
328,916
173,225
292,524
93,030
15,893
4,257
4,564
696
260
11,309
21,301
47,157
60,031
69,858
91,523
98,453
116,354
99,214
217,012
249,471
235,696
226,242
205, 511
914,134
723,010
546,550
1,632,506
1,407,815
590,195
253,160
508,450
190,617
263,442
32,340
57,139
84,793
103,109
122,667
145,135
173,907
186,600
182,157
403,289
423,143
380,201
344,735
289,792
950, 327
389,339
198,557
319,913
101,520
16,193
4,299
4,598
700
261
12,703
23,300
51,165
65,044
76,113
93,386
107,610
126,426
108,725
239,151
274,261
253,573
243,063
223,221
978,245
751,317
561,572
1,657,723
1,416,317
591,567
253, 531
508,843
190,677
263,463
3,837
5,179
10,655
9,520
11,995
13,409
12,499
18,451
14,296
29,930
31,841
28,429
24,454
25,266
72, 532
36,103
23, 520
45,393
22,689
5,134
1,532
1,826
314
134
518
536
1,355
965
1,117
2,126
1,346
2,801
2,517
3,719
5,286
3,912
3,784
6,978
13,369
11,297
9,125
34,856
26,021
11,089
4,342
9,049
3,829
3,154
30,295
55,256
81,317
100,930
- 118,642
140,650
169,640
179,241
175,709
•, 390"; 916
413,677
372,259
338,351
283,167
'936,403
385,475
197,150
317,699
101,182
16,M3
4,293
4,593
698
261
12,185
23,264
49,310
64,079
'75,001
96,760
106,264
123,625
106,203
235^432
268,975
254,661
244,279
216,243
' 959,876
740,020
552,447
1,622,867
1,390,296
"■ imAii
249,189
499,794
136,843
260,309
29,962
54,373
80,732
100,263
113,056
140,146
163,136
178,530
174,664
389,252
412, 551
370,466
337,099
232,915
934,211
385,006
196,979
317,356
101,146
16, 101
4,290
4,591
698
261
1,394
2,499
4,008
5,013
6,260
7,363
9,152
9,572
9,511
22,139
24,790
22,877
21,821
17,710
64,111
28,307
15,022
25,217
8,502
1,372
371
393
60
21
25,540
46,610
69,079
82,752
96,900
113,452
132,257
140,469
131,740
292,335
296,747
271,773
239,204
197,087
695,032
322,034
170,308
283,779
97,498
15,785
4,246
4,559
694
260
10,791
20,765
45,302
59,066
68,741
89,397
97,102
114,053
96,697
213,293
244,185
231,784
222,458
198,533
895,765
711,713
537,425
1,597,650
1,3a, 794
579,106
248,613
499,401
186,788
260,268
19,773
33,475
57,018
67,594
81, 391
97,913
109,220
122,913
110,958
245,502
258,318
233, 371
209,987
171,371
618,906
298,930
162,741
261,298
96,680
15,792
4,235
4,555
694
260
$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
370
888
1,311
1,765
2,337
2,792
3,654
2,990
6,961
8,070
3,115
7,679
6,957
32,271
26,163
20,052
59,495
51,165
20,761
8,854
16,998
5,949
7,956
Nontaxable returns, total
648,492
5(35,997
771,031
608,870
74,820
17,615
728,732
591,255
724,014
42,873
601,393
548, 362
102,398
2,713
No adjusted gross income...
Dnder $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
35,426
57, 518
71,433
130,603
100,491
82,384
69, 580
35,784
21,772
11,230
8,137
24,079
39,886
13,765
30,932
62,501
63,852
57,645
69,828
34,290
21,811
12,021
12,256
147,210
44,142
72,254
85,612
154,251
116,908
100, 372
80,946
41,270
24,330
12, 320
9,322
29,304
42,413
17,148
35,107
70,234
70,407
63,656
74, 738
36,806
23,572
12,793
12,342
149,149
3,786
6,852
7,635
17,705
11,862
6,892
8,802
5,440
> 3,541
2,255
732
836
1,352
3,337
3,163
818
2,340
1,150
1,336
1,996
42, 375
67,446
81,476
142,259
111,306
96,607
75,560
33,253
( 24,204
< 11,063
t 9,196
28,982
41,681
16,312
33,755
66,847
67,239
62,838
72,398
35,656
23,418
11,261
12,697
147,153
42,214
66, 528
81,142
140,381
110,675
96,355
75,101
38,127
24,204
10,942
9,196
28,649
2,527
3,383
4,175
7,733
6,555
6,011
4,910
2,516
1,761
777
536
1,939
33,281
51,459
66,460
117,696
94,762
78,285
63,823
32,643
21,646
9,979
7,602
23,757
39,154
12,929
29,580
59,114
60,684
56,827
67,468
33,140
21,657
10,484
12,111
145,214
(')
6,215
20,621
17,247
24,286
12,256
6,786
5,044
3,170
5,314
46
294
392
633
370
267
271
154
277
1,509,621
1,386,303
1,641,688
1,034,492
1,182,594
7,128,427
1,829,574
1,865,450
1,990,7a
1,130,198
1,293,500
7,272,173
172,406
141,474
209,928
29,400
24,768
132,038
1,751,430
1,822,408
1,968,801
1,100,798
1,268,732
7,140,135
1,740,732
1,815,988
1,965,583
95,706
110,906
143,746
1,416,435
1,316,041
1,604,057
1,005,092
1,157,826
6,996,389
802, 339
1,123,206
1,484,748
18 728
Returns $5,000 under $10,000.
Returns $10,000 or more
38,217
249,706
See text for "Description of Sample" and "Explanation of Classifications and Terms."
^Includes data frcro Forms 1040 only. Form 1040W does not have provisions for classifying dividends as eligible or not eligible for exclusion, or as eligible for tax credit.
^Sample variability Is too large to warrant showing separately. However, the grand total includes data deleted for this reason.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
certain corporations doing business in possessions
of the United States, foreign corporations, and
regulated investment companies unless specifically
designated by the company to be taken into account
for exclusion and tax credit.
Dividends eligible for the exclusion were those
from fully taxable qualifying domestic corporations,
such as the reg\ilar industrial, mercantile, and
commercial corporations, whether received directly
or through shares of fiduciary income or untaxed
partnership profit. Also eligible for exclusion
were the dividends on nonwithdrawal capital stock
of building and loan associations or similar organ-
izations, the true dividends from regulated invest-
ment companies, and the distributions from entre-
preneural and partnership enterprises that elected
to be taxed as corporations.
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.
EXCLUDABLE SICK PAY
Individuals who received sick pay under a wage
continuation plan for periods of absence because of
sickness or injury were allowed an excludable sick
pay deduction from gross salaries and wages re-
Table E.— EXCLUDABLE SICK PAY BY ADJUSTED GROSS INCOME CLASSES
Adjusted gross income classes
Grand total .
Taxable returns, total.
$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 $*, 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
Nontaxable returns, total . .
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 or more
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 or more
Returns with excludable sick pay
Number of
retxims
Salaries and
wages (net)
(Thousand
dolJora)
(1)
(1)
12,243
14,501
32,629
50,282
64,772
79,063
97,995
95,078
233,209
199,389
168,401
116,810
98, 571
186,269
30,141
10,204
14,400
4,007
609
193
185
23
80,372
2,837
6,823
6,458
8,208
7,460
3,629
8,304
6,791
5,794
6,168
6,503
6,397
523, 537
822,707
246,109
(2)
(^)
15,435
23,674
72,968
136,874
208,145
290,101
411,971
440,053
1,254,118
1,254,267
1,224,487
961,761
901,268
2,061,974
448,744
182,020
353,527
160,730
36,749
12,479
14,239
1,461
730
201,932
1,691
1,713
4,120
8,843
11,438
17,726
24,554
20,743
21,079
25,242
30,847
33,935
1,769,200
5,629,262
3,273,228
Excludable
sick pay
(Thousand
dollara)
(3)
593,782
(')
3,485
6,830
15,095
22,625
23,850
34,918
38,972
38,675
85,939
72,620
67, 598
37,325
35,561
71,236
15,806
5,960
10,448
3,531
580
187
145
31
4,764
10,495
11,054
10,011
8,409
8,455
5,709
5,169
6,922
4,112
4,388
3,320
267,289
X2,349
107,952
See text for "Description of Sample."
^Sainple variability is too large to warrant showing separately. However, the grand
total includes data deleted for this reason.
ceived. The exclusion was limited to a weekly rate
of $100 for benefits under an employer-provided
wage continuation plan, but was unlimited for bene-
fits attributable to the employee's contributions
to such a plan. Excludable sick pay could be reported
on both. Form lOAO and 104-OW, returns.
There were 1.6 million returns for 1959 that showed
an amount of sick pay had been deducted from gross
salaries and wages on account of absence from work
because of illness or injury. This indicates that
sick pay occurred on one of every 22 returns among
the 34.. 5 million Forms 1040 and 1040W that had
salaries and wages reported. This rate of incidence
was similar to that for 1958.
Excludable sick pay claimed for 1959 amounted to
$677.6 million. The exclusion was about 6 percent
of the $11.3 billion gross salaries and wages from
which it was deducted. This percentage of gross
salaries and wages was the same as that for the pre-
vious year.
Table E, for 1959 returns, presents the number of
returns with excludable sick pay, the amount of sick
pay excluded, and the net salaries and wages after
the exclusion, by adjusted gross income classes.
There were 84 thousand more returns and $54.9 mil-
lion more of excludable sick pay for 1959 than for
1958.
CAPITAL GAINS AND LOSSES
There were 4 million returns showing a capital
gain in adjusted gross income for 1959. This was
one-half million more returns than showed capital
gain for 1958.
Capital gains composing a part of the 1959 adjusted
gross income were the highest ever reported for in-
come tax purposes. The $6.8 billion of capital gain
for 1959 was approximately 4-0 percent higher than
the $4.9 billion capital gain for 1958. Only 50
percent of the net long-term gain in excess of the
net short-term loss was taken into account in com-
puting adjusted gross income. Short-term gain or
the excess of short-term gain over long-term loss
was included in full.
There were 800 thousand returns with $0.6 billion
of capital gain which were nontaxable returns.
Normal tax and surtax was paid on 3.1 million returns
with $4.1 billion of capital gain in adjusted gross
income taxed at the regular income tax rates.
Alternative tax was imposed on only 110.3 thousand
returns with capital gain. These 110 thousand re-
turns carried nearly one-third, or $2.1 billion, of
the total capital gain in adjusted gross income.
However, the entire excess net long-term gain over
net short-term loss on these returns amounted to
$4.2 billion and was taxed at the special rate of
25 percent, while the net short-term gain was taxed
at the regular income tax rates.
Capital loss was reported on 900 thousand retxims
with sales of capital assets for 1959. This was 20
thousand less than showed capital loss for 1958.
The capital loss before limitations, amounting to
$1.9 billion, was $131.9 million below last year's
loss. After limitations were applied, $522.1 mil-
lion of capital loss was used in computing adjusted
gross income. This deduction was $27 million less
than was deducted for 1958.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Below in table F, there is a comparison of capital
gain and loss data for the income years 1959 and
1958.
Table F.— CAPITAL GAINS AND LOSSES: 1959 AND 1958
[Taxable and nontaxable returns]
Capital gain in adjusted
gross income
Capital losses
Income year
Number of
returns
Amount
db/JaraJ
Number of
returns
Amount f7TMu««id dollara)
Before
limitation
After
limitation
(1)
(2)
C3)
(4)
(5)
1959
1958
4,007,011
3,469,064
6,796,602
4,879,114
900,118
920,578
1,865,761
1,997,682
522,115
549,110
+537,947
+1,917,488
-20,460
-131,921
-26,995
Data relating to capital losses reported for 1959,
when analyzed, give information as to the approximate
amount of capital loss available for a carryover to
the subsequent year. In table G, retiirns with a
capital loss deduction are presented in two catego-
ries: (1) returns with capital loss completely
deducted, that is, the capital loss was small enough
to be within the statutory limitations, and (21 re-
turns with capital loss partially deducted, that
is, the capital loss was so large that the deduction
was limited to an amount equal to the smaller of
(a) taxable income (adjusted gross income if tax
table was used) computed without regard to capital
gains or losses or the deduction for personal ex-
emptions, or (b) $1,000. The unused capital loss
resulting from the limitations gives an indication
of the amount of capital loss which can be carried
into the subsequent year as a short-term capital
loss.
In the first category, returns with capital loss
completely deducted, there were 596,069 returns with
$218.1 million capital loss before limitations. On
each of these returns, the loss was small enough to
be within the statutory limitations and was deducted
in full even though some returns had a capital loss
carryover from prior years .
In the second category, returns with a capital loss
partially deducted, there were 30<+,0'+9 returns with
a capital loss before limitations amounting to $1.6
billion. The capital loss on each of these retiirns
was large enough that the statutory limitations
were effective and the deductible loss was limited
to $30<+.0 million, or 18.^ percent of the entire loss
reported on these returns.
Among the returns with capital loss partially de-
ducted, there were 195,200 returns that had no
capital loss carryover from 1954-58. Therefore, the
capital loss before limitations of $759.1 million
on these retirrns was the result of current year
transactions. Since the statutory limitations al-
lowed a deduction of only $195.2 million, the dis-
allowed loss of $563.9 million is a capital loss
carryover to 1960.
Each of the remaining 108,849 returns with capital
loss partially deducted had a capital loss carryover
from 1954-58. The entire loss before limitations
reported on these returns amounted to $888.6 million
of which only $108.8 million could be deducted be-
cause of the statutory limitations. The disallowed
capital loss of $779.8 million gives an approximation
of the capital loss to be carried into 1960. It is
Table G.— LOSSES FROM
[Taxable and
SALES OF CAPITAL ASSETS, 1959
nontaxable returns]
Number of
returns
Net loss
Returns with capital loss
Before
limitation
After
limitation
capital
loss carry-
over tol960
(1)
(2)
(3)
(4)
900,118
(Thousand dollar*)
Total
1,865,761
522,115
1,343,646
Conipletely deducted, total
No carryover from 1954-58
With carryover from 1954-58
Partially deducted, total
No carryover from 1954^58
With carryover from 1954-58
596,069
531,209
64,860
304,049
195,200
108,849
218,136
182,341
35,795
1,647,625
759,071
888,554
218,136
182,341
35,795
303,979
195,179
108,800
1,343,646
563,892
779,754
somewhat overstated because any portion of a carry-
over loss sustained in 1954 which was not absorbed
by capital gains and the $1,000 deduction in the
current year cannot be carried into 1960, since the
5-year carryover period has expired. The amount of
the 1954 capital loss carryover which had expired
could not be ascertained from the return schedule.
The capital loss carryover into 1960 is the sum
of $563.9 million unused capital loss resulting
from current year transactions and $779.8 million
excess loss on returns with carryover from prior
years. Thus, approximately $1.3 billion of capital
loss carryover appears to be usable for 1960.
Additional, more detailed data, supplementing the
information in this volume on capital gains and
losses, are being prepared and will be ■'ssued in a
separate report. Statistics of Income- 1959 , Sales
of Capital Assets Reported on Individual Income Tax
Returns. The report will include data, not before
available for the most part, for various classes of
capital assets. One basic table will compare the
frequencies with which 41 different asset types are
reported under the categories of short-term and
long-term sales. Two other tables will present, for
10 classes of long-term assets, gross amount of sales,
amount of long-term gain or loss, and frequency re-
ported for various adjusted gross income classes.
A fourth table will contain data on the length of
time corporate stocks are held prior to their sale
as capital assets. Accompanying the basic tables
will be a discussion of the data and a summary of
the provisions of tax law applicable to capital gains
and losses.
TOTAL ITEMIZED NONBUSINESS DEDUCTIONS
Itemized deductions of $32.0 billion were claimed
against $167.4 billion of adjusted gross income for
1959. These itemized deductions represented slightly
more than 19 percent of that adjusted gross income.
This was a little higher percentage than that for
the 1958 itemized deductions.
Nonbusiness deductions were itemized on 22.5 mil-
lion returns, which were 37.3 percent of the 60.3
million retvurns filed for 1959. For the tax year
1958, the proportion was 35.2 percent. The propor-
tion of returns with itemized deductions has in-
creased annually since 1948, when it was 17.0 percent
of all returns for the year. The number of these
returns has risen rapidly and now is 2-1/2 times the
number of returns with itemized deductions for 1948.
8
INDIVIDUAL INCOME TAX RETURNS FOR 1959
For 1959, itemized deductions were claimed on 50.9
percent of the 10<+0 returns and on 64-. 8 percent of
the lO^+OW retvirns, resulting in 53.6 percent of the
42.0 million returns, Forms 1040 and 1040W, showing
itemized deductions. Deductions could not be item-
ized on Form 1040A.
In table H, the number of returns with itemized
deductions and the total deductions for 1959 are
compared with those for 1958.
Table H.
—TOTAL ITEMIZED DEDUCTIONS, 1959
[Taxable and nontaxable returns)
AND 1958
Income year
Total
number of
returns
Returns with itemized
deductions
Total itemized
deductions
Number
Percent
of
total
Amount
dolJara)
Percent of
adjusted
gross
income
(1)
(2)
(3)
{'■)
(5)
1959.
60,271,297
59,085,182
22,510,2*5
20,811,422
37.3
35.2
32,017,337
27,497,908
19.1
18.9
MARITAL STATUS OF TAXPAYER
Approximately 62 percent of the 60.3 million
individual returns for 1959 were joint returns of
husbands and wives. The 37.3 million joint returns,
which contained the combined incomes of husband and
wife, showed $240.7 billion adjusted gross income.
This was 4/5 of the total adjusted gross income for
1959. Nearly 2 million other married persons filed
returns independently from each other, with a total
of $6.2 billion adjusted gross income.
Single persons not claiming status as head of
household or surviving spouse filed 20 million re-
turns with $52.8 billion adjusted gross income.
About 965 thousand returns were filed by unmarried
individuals who claimed status as head of household
and reported $5 billion adjusted gross income.
Widows and widowers claiming status as surviving
spouse filed 98 thousand returns with $403 million
adjusted gross income.
Compared with the number o f returns for 1958, there
were increases of 463 thousand among the joint re-
turns for husbands and wives, 18 thousand among the
siirvlving spouse returns, and 764 thousand returns
for single persons not head of household or surviv-
ing spouse. Decreases of 51 thousand and 8 thousand
occurred among the separate returns of husbands and
wives and heads of household, respectively.
Table I states the number of returns for 1959 and
amounts of adjusted gross income and taxable income
for each of the five marital classifications.
EXEMPTIONS
A total of 172 million exemptions were listed on
the 1959 returns. These exemptions were claimed for
the taxpayer himself, and on joint returns his spouse
who was considered a taxpayer, for age and blindness
of the taxpayers, and for their dependents. The
per capita exemption for taxpayers, children, and
other dependents — totaling 165.3 million — repre-
sented approximately the population covered by income
tax returns.
There were 97.5 million exemptions for the tax-
payers on the 1959 returns, 1.6 million more than
were claimed for 1958. Exemptions for the taxpayers'
children numbered 61.6 million, an increase of 2.1
million over the number of children claimed for
1958. Exemptions for age and blindness and for de-
pendents other than taxpayers ' children, in aggre-
gate 12.9 million, were about 39 thousand more than
similar exemptions for 1958.
In table J, the number of exemptions for 1959 are
shown by five marital classifications and four types
of exemptions.
Table J. —NUMBER OF EXEMPTIONS BY MARITAL STATUS OF TAXPAYER AND BY
TYPE OF EXEMPTION
(Taxable and nontaxable returns]
Marital status of taxpayer
Total number
of exemptions
Total
Joint returns of husbands and
wives
Separate returns of husbands
and wives
Returns of heads of household
Retuins of surviving spouse..
Returns of single persons not
head of household or surviv-
ing spouse
(1)
172,013,237
139,284,019
3,451,913
2,073,402
263,071
26,940,832
Number of exemptions for—
Taxpayers
(2)
74,515,286
1,939,846
964,680
97,907
20,011,221
Age and
blindnese
(3)
61,573,989
68,558
60,792
7,516
1,975,106
Taxpayers '
children
Other
dependents
(4)
1,227,932
491,206
146,275
(5)
6,198,356
3,234,679
215,577
556,724
11,373
The 61.6 million exemptions for taxpayers ' depend-
ent children were claimed on 27.3 million returns,
90 percent of which were joint returns. Each of
9.1 million returns showed only one child dependent,
9 million others showed two dependent children each,
5.1 million others had three children each, and
four or more children were listed on 4.1 million
other returns. No children dependents were reported
on 33 million of the 1959 returns.
Data are shown in table K for the number of re-
turns on which dependent children were claimed by
taxpayers, the number of children dependents, and a
distribution of returns by number of taxpayers '
children dependents as well as the number of returns
with no dependents. These data are given for each
of the five marital classifications.
Table I.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND TAXABLE
INCOME BY MARITAL STATUS OF TAXPAYER
[Taxable and nontaxable returns]
Returns
Adjusted
gross income
less deficit
(Thouaartd
dotUra)
Taxable
Income
(Thouaand
dollara)
Marital status of taxpayer
Number
Percent
of
total
(1)
(2)
(3)
(4)
60,271,297
100.0
305,094,979
166,540,616
Joint returns of husbands and wives
Separate returns of husbands and wives . .
Returns of heads of household
Returns of surviving spouse
Returns of single persons not head of
household or surviving spouse
37,257,643
1,939,846
964,680
97,907
20,011,221
61.8
3.2
1.6
0.2
33.2
240,675,037
6,205,741
4,997,766
403,412
52,813,023
128,210,748
3,614,353
2,998,289
193,613
31,523,613
SOLE PROPRIETORSHIPS
Preliminary data relating to businesses and pro-
fessions of individuals for the income year 1959
are shown in table L. These data were reported on
the business schedule C, or farm schedule F, or the
taxpayer's equivalent schedule attached to returns,
Form 1040. Accounting periods for these businesses
were primarily January 1 - December 31, 1959, with
some noncalendar year exceptions. Although subject
to revision, the estimates represent businesses
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table K.— NUMBER OF RETURNS BY ^aIMBER OF TAXPAYERS' CHILDREN DEPENDENTS AND BY MARITAL STATUS OF TAXPAYER
[Taxable and nontaxable returns]
Marital status of taxpayer
Total
number of
returns
Number of —
Returns with
taxpayers '
children
dependents
Taxpayers'
children
dependents
Returns by number of taxpayers' children dependents
Four or more
Number of
returns
Number of
children
Returns
with no
children
dependents
(1)
(2)
(3)
(4)
(5)
C6)
(7)
(8)
Total
Joint returns of husbands and wives
Separate returns of husbands and vlves
Returns of heads of household
Returns of surviving spouse
RetxxTQS of single persons not head of household or surviving
spouse
60,271,297
27,272,839
61,573,989
9,115,204
5,120,425
4,078,111
19,179,312
37,257,643
1,939,846
964,680
97,907
24,578,814
662, 398
326,128
85,984
56,934,074
1,227,932
491,206
146,275
20,011,221 1,619,515 2,774,502
7,620,013
338,709
203,837
48,167
904,478
1,223,131
179,977
88,101
22,907
44i,983
4,831,212
82,871
27,555
9,340
169,447
3,904,458
60,841
6,635
5,570
100,607
18,374,163
280,656
28,502
24,274
471,717
(9)
32,998,458
12,678,829
1,277,448
638,552
11,923
18,391,706
owned and operated by sole proprietors, exclusive
of those few electing to be taxed as corporations.
These estimates were derived from the regular
Statistics of Income sample of returns. Form 1O40,
with business schedules attached.
Late in 1961, a Preliminary Report. Statistics of
Income- 1959-60 , U. S. Business Tax Returns, is to
be published which will include a more detailed in-
dustrial classification of the sole proprietorships.
In the spring of 1962, when all data for sole pro-
prietorships are available, a complete report.
Statistics of Income- 1959-60 . U. S. Business Tax
Returns, will be published.
Table L shows that 9.1 million separate businesses
were operated, during 1959, with business receipts
of $175.2 billion, and that profit and loss when
combined resulted in $21.5 billion net profit. This
is nearly one-eighth of the business receipts re-
ported by sole proprietors.
Information on number of businesses is a count of
each different type of business owned or profession
practiced, by any sole proprietor, and reported on
his attached business schedules whether or not it
was included in adjusted gross income. If the busi-
ness schedules included two or more businesses of
the same kind with different locations, the data
were combined and counted as one type of business.
Since sole proprietorships are on the ownership
basis, two or more types of businesses operated
independently Ijy husband and wife were counted sepa-
rately, even though a joint return was filed. In
the case of community property where all business
income was divided between husband and wife, each
type of business activity was counted only once.
Table L.— SOLE PROPRIETORSHIPS
[Preliminary data. Taxable and nontaxable returns]
Industry
Number of
businesses
Business
receipts
dollars)
Combtned
net profit
and loss
datura)
(1)
(2)
(3)
All industries
9,142,359
176,204,711
21,516,376
3,505,090
33,691
646,316
186,901
283,553
2,009,785
269,063
1,582,002
158,720
446,995
1,979,695
50,333
27,816,099
1,005,283
15,719,142
6,726,173
4,044,713
92,389,543
19,084,211
66,166,636
7,138,696
4,406,676
23,430,681
616,396
2,913,642
-1,607
1,979,608
626,948
553,519
5,781,879
1,169,079
4,122,114
490,686
1,504,794
8,084,421
76,672
Mining
Transportation, communication, and sanitary
Wholesale and retail trade not allocable,.,.
Nature of business not allocable
See text for "Description of Sample. "
However, if the wife reported a business of her own
as noncommunity income, it was counted regardless
of other community property business.
The frequency of business profit and loss in table
4 differs from the number of businesses in table L.
The frequency in table 4- is the number of returns
that had business income or loss in adjusted gross
income. Thus community business income was counted
on two returns, if separate returns were filed,
since each spouse reported half of the business in-
come or loss. On joint returns of husband and wife,
frequency of business in adjusted gross income was
counted as one return, although there may have been
more than one business operated.
STANDARD METROPOLITAN STATISTICAL AREAS
Selected data for individual income tax returns
for the tax year 1959 are presented for 100 standard
metropolitan statistical areas in tables 18 and 19.
These 100 standard metropolitan statistical areas
are those, within the 50 States, having the largest
population based on the 1950 census and conforming
to the 1959 definitions for standsird metropolitan
statistical areas developed by the Bureau of the
Budget. These definitions for standard metropolitan
statistical areas were published by the Bureau in
Standard Metropolitan Statistical Areas, 1959.
Data for the 100 standard metropolitan statistical
areas include data from both taxable and nontaxable
returns for 1959. The items presented and the
classification of returns by metropolitan areas are
described under "Explanation of Classifications and
Terms. " Information for these metropolitan areas
was estimated from the regular Statistics of Income
sample of returns which is explained under "Descrip-
tion of Sample."
A map of the United States shows the plotted areas
covered by each of these 100 standard metropolitan
statistical areas.
Table 18 shows, for each standard metropolitan
statistical area, number of returns, adjusted gross
income (net), significant items of income, taxable
and income tax after credits. In table M
for these 100 standard metropolitan
areas are summarized and the totals
compared with similar data for the United States as
shown in table 16 which presents data by States.
The same weighting factors were used for State and
metropolitan area data. This comparison shows that
data for the 100 standard metropolitan statistical
areas include more than 50 percent of the United
income
below, data
statistical
10
INDIVIDUAL INCOME TAX RETURNS FOR 1959
INDIVIDUAL INCOME TAX RETURNS FOR 1959
11
States totals of the itera presented. Several items
range much above the 50 percent^ as in the case of
dividends (after exclusions), where more than 12
percent was reported on returns for the 100 metro-
politan areas. Adjusted gross income (net) for the
100 areas was 63 percent of the total for the
United States.
Table 19 presents the number of returns, adjusted
gross income, exemptions, taxable income, and income
tax after credits, by adjusted gross income classes,
for each of the 100 standard metropolitan statistical
areas.
Table M. —NUMBER OF RETURNS, INCOME, AND TAX: RETURNS FOR 100 LARGEST
STANDARD METROPOLITAN STATISTICAL AREAS COMPARED WITH ALL RETURNS
FILED
[Taxable and nontaxable returns]
Number of returns. .
Adjusted gross income less deficit..
Salaries and wages (net) ■
Dividends (after exclusions)
Interest received
Combined business net profit and loss
Combined partnership net profit and loss. . . .
Combined net gain and loss from sales of
capital assets
Combined rents and royalties net income and
loss
Taxable income
Income tax after credits.
Total for
ill returns
filed
Returns for the 100
largest standard metro-
politan statistical areas
Number or
amount
■2)
60,259,554 33,893,355
fT7lau*and doll^rt)
305, 370, 580
247, 351, 706
9,384,177
4,403,977
21,429,434
9,563,700
6,286,266
3,234,659
166,573,745
38,653,002
192,456,832
157, 608, 322
6,804,316
2,806,683
11,225,147
5,851,381
4,087,783
1,657,148
109,691,881
25,965,537
Percent of
all returns
(3)
63.0
63.7
72.5
63.7
52.4
61.2
65.0
51.2
65.9
67.2
See text for "Description of Sample" and "Ejcplanation of Classifications and Terms."
SOURCES OF DATA AND DESCRIPTION OF SAMPLE
Sources of Data
Statistical information in the tables of this re-
port was estimated from a sample of unaudited indi-
vidual income tax returns, Forms 104-0, lOAOV, and
10<tOA, filed by citizens and residents during the
calendar year 1960 in the district offices of the
Internal Revenue Service and with the Director of
International Operations in the National Office.
The sample represented all 1959 returns regardless
of when filed. The majority of the returns covered
income for the calendar year 1959; a relatively
small number of returns showed accounting periods
on a noncalendar year basis. Tentative returns and
returns with no information regarding income and
tax were eliminated from the tables, and amended
returns were included only when the original returns
were excluded.
An individual income tax return was required of
every citizen or resident alien under 65 years of
age (including minors) who had $600 or more of gross
income for the year, every citizen or resident 65
years or over who had $1,200 or more of gross income
for the year, and every person regardless of age or
gross income who had self-employment earnings of
$'t00 or more during the tax year. Gross income, for
purposes of filing, included earned income from
sources without the United States, even though tax
exempt. Citizens of Puerto Rico who were also cit-
izens 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 be-
low the filing requirement who had income tax with-
held from wages filed a return to claim refund of
the tax, although not otherwise required to do so.
Three return forms were available for reporting
income for 1959. Form 104-OA, the card- form, could
be used by employees who had less than $10,000
total income consisting of wages reported on With-
holding Statements (Form W-2) and not more than
$200 of dividends, interest, and wages not subject
to income tax withholding. Form 104-OW, the new 2-
page form, could be used by persons whose income
consisted of salaries and wages (regardless of
amount) and not more than $200 of interest and divi-
dends, but with no other kind of income. Form lOA-0,
a <+- page form with additional schedules, was avail-
able for persons who were not eligible to file
either of the other forms, and for persons who chose
to use this form for any reason.
Of the 60.3 million returns for 1959, there were
33.8 million filed on Form 104-0; 18.3 million filed
on Form 1040A; and nearly 8.2 million filed on the
new Form 1040W.
The number of 104-OA returns increased by 1.2 mil-
lion over the number filed for 1958. There was no
change in the rules for using this form between the
two years. Increases occurred in both the under
$5,000 adjusted gross income and the $5,000 under
$10,000 adjusted gross income groups. Of the re-
turns filed on Form 1040W, approximately 4- percent
showed adjusted gross income of $10,000 or more.
Table N. —NUMBER OF RETURNS BY FORM
[Taxable and nontaxable returns]
OF RETURN
Form of return, income groi^), and type
of deduction
1959
1958
Increase or
decrease (-),
1959 over
1958
(1)
i2)
(3)
Grand total
60,271,297
59,085,182
1,186,115
37,761,052
22,510,245
27,673,872
18,301,586
38,273,760
20,811,422
28,791,518
17,130,118
-512,708
With itemized deduction (1040 and 1040tf)...
Returns on which tax table was used (in-
1,698,823
-1,117,646
Forra 104 OA
With standard deduction, total
1,171,468
Adjusted gross income under $5,000
Adjusted gross income $5,000 uiider
15,183,763
3,117,823
8,150,137
14,838,741
2,291,377
345,022
826,446
Form IIXOW
Total
8,150,137
3,661,616
4,164,958
323,563
2,866,568
1,822,600
945,941
98,027
5,283,569
1,839,016
3,219,017
225,536
33,819,574
41,955,064
3,661,616
Adjusted gross income $5,000 under ^10,000.
Adjusted gross income $10,000 or more
4,164,958
323,563
2,866,568
Adjusted gross income under $5,000
Adjusted gross income $5,000 under
1,822,600
945,941
Adjusted gross income $10,000 or more....
98,027
5,283,569
Adjusted gross income under $5,000
Adjusted gross income $5,000 under
1,839,016
3,219,017
Adjusted gross income $10,000 or more.,..
Form 1040
Total
225,536
-8,135,490
17,096,307
12,263,604
4,459,663
16,592,898
10,667,509
4,583,908
1,341,481
17,226,676
5,428,798
7,679,696
3,118,182
22,517,378
15,612,264
3,825,422
21,143,642
13,952,777
5,937,119
1,253,746
20,811,422
8,564,601
9,675,145
2,571,676
-5,421,071
Adjusted gross income $5,000 under $10,000.
Adjusted gross income $10,000 or more
-3,348,660
634,241
-4,550,744
Adjusted gross income under $5,000
Adjusted gross income $5,000 under
-3,285,268
-1,353,211
Adjusted gross income $10,000 or more....
87,735
-3,584,746
Adjusted gross income under $5,000
Adjusted gross income $5,000 under
-2,135,803
-1,995,449
Adjusted gross income $10,000 or more.,..
546,506
12
INDIVIDUAL INCOME TAX RETURNS FOR 1959
The total number of Form lO'+O returns for 1959
showed a decrease of 8.1 million as compared with
those for the previous year. This decrease resulted
from the use of the new return, Form 10<40W, of which
8.2 millions were filed.
Of the returns for 1959, there were 22.5 million
on which deductions were itemized and 37.8 million
on which the standard deduction was used. One-half
million fewer returns had the standard deduction
than for 1958.
Taxpayers used the tax table on 27.7 million
returns with adjusted gross income under $5,000 for
1959. This was 77 percent of the returns with ad-
justed gross income under $5,000, but only ^+6
percent of the total returns filed for 1959.
Table N shows a re'sume' of the number of returns
by form of return, adjusted gross income groups, and
tjrpe of deduction for the years 1959 and 1958.
Description of Sample
The data presented for individual income tax re-
turns for 1959 were based on a stratified systematic
sample of all Forms 1040, 1040W, and 1040A filed
dxiring 1960. The total sample consisted of 399,660
returns, about 0.66 percent of the total number
filed for the year.
Sample selection. — 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
district offices and the Office of International
Operations in Washington, D. C, to facilitate the
administrative processing of returns for collection
and audit purposes. These classifications also
provided effective sampling strata since the charac-
teristics on which the strata were based correlated
highly with the principal income and tax character-
istics being estimated. The sample design was
adapted to fit these regular sorting procedures.
Within each of the strata, returns were assigned
consecutive account niimbers and the sample was
selected systematically by withdrawing from the
various strata all returns with designated account
number endings. For example. Form 1040A returns
were selected according to the prescribed rate of
3 in 1,000, by drawing retiorns having account num-
bers ending with 222, 555, and 777.
Table 0 shows the number of returns filed, the
number of returns in the sample, and the prescribed
sampling rate by sampling strata.
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 "weight-
ing factor" of 333.35 for Form 104.0A returns was
obtained by dividing the number of returns in the
sample, 55,056, into the total number of retxirns
filed, 18,352,851. The primary sources of popula-
tion data were counts made and submitted by the
district offices and the Office of International
Operations showing the number of Form 10^+0, lO-^OW,
and 10<40a returns filed during the calendar year
D960.
Table 0.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS FILED, NUMBER OF RETURNS
IN SAMPLE, AND THE PRESCRIBED SAMPLING RATE BY SAMPLING STRATA
[Taxable and nontaxable returns)
Sampling strata
Number of
returns
filed
Number of
returns
in sample
Prescribed
sampling
rate
(1)
(2)
(3)
60,371,378
399,660
Form 1040A
18,352,851
28,136,501
8,793,133
3,261,309
1,330,444
51,082
55,347
5,031
5,319
380,125
186
55,056
84,427
69,744
95,300
38,672
14,714
28,028
5,031
5,319
3,183
186
3/1000
3/1000
8/1000
3/100
3/100
3/10
5/10
1/1
1/1
8/1000
1/1
Form lOiO and 1040W, adjusted gross income—
Under $10,000: l
$10,000 under $50,000; ^
$50,000 under $150,000: ^
$150,000 and over: '
Prior year delinquent:
Adjusted gross income $50,000 and over
^Returns from Alaska with adjusted gross income under $50,000 are included in the
sampling stratum :pl0,000 under $50,000.
■^Returns from Alaska with adjusted gross income $50,000 or more are included in
sampling stratum $150,000 or more.
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 table 0, will disclose slight
differences. These differences occur for the fol-
lowing reasons: (l) An estimated 100,081 returns
were excluded from the tables because they showed
no income information; (2) Returns were classified
in the proper adjusted gross income size class re-
gardless of the sampling strata to which they were
assigned in the field offices; and, (3) Weighted
estimates were rounded.
Separate "weighting factors" were used for the
national tabulations and for the State tabulations.
Reports received from each field office showing
the number of returns filed by sampling stratum were
used to derive "weighting factors" for the State
tabulations. The "weighting factors" for the
national tabulations were based on the aggregate
number of returns filed in each stratum throughout
all field offices. The achieved sampling ratios
varied sufficiently among districts to warrant using
two separate series of weights. The use of two
separate series of weights is the reason for slight
differences between totals in the tables showing
distributions by States and corresponding items in
the national tables.
Sampling variability — The data from returns
showing adjusted gross income of $150,000 or more
are not subject to sampling variability since all
such returns were included in the sample. However,
the estimates which include data from returns show-
ing adjusted gross income under $150,000 are subject
to sampling variability. Table P below shows the
range, in percent, that would not be exceeded in 19
out of 20 estimates, based on a similar sampling
system, for selected characteristics, by adjusted
gross income classes. In the presentation of this
table, it was assumed that account number selection
within strata would yield results equivalent to
simple random sampling.
Table Q shows, for estimates of number of retiirns,
a conservative 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 inde-
H
INDIVIDUAL INCOME TAX RETURNS FOR 1959
13
Table P.
-RELATIVE SAMPLING VARIABILITY OF NUMBER OF RETURNS, ADJUSTED GROSS INCOME, TAXABLE INCOME,
[Taxable and nontaxable returns j
INCOME TAX AFTER CREDITS, AND DIVIDENDS RECEIVED
Returns
Adjusted gross income
Taxable income
Income tax after credits
Total domestic and foreign dividends received
Adjusted gross income classes
Number
Relative
sampling
variability
(Percent)
Amount
dolUra)
Relative
sampling
variability
(Percent)
Amount
(ThouMnd
dolUra)
Relative
sampling
variabilitj
(Percent)
Amount
doners)
Relative
san^jling
variability
(Percentl
Number of
returns
Relative
sampling
variability
(Percent)
Amount
(Thoueand
dellare)
Relative
sampling
variability
(Percent)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
;8)
i9j
(10)
.11)
(12)
Grai]d total
60,271,297
0.02
^305,094,979
0.28
166,540,616
0.30
38,645,299
0.32
5,948,378
1.08
9,714,394
1.34
Returns with adjusted gross income,
total
59,838,162
0.03
306,616,924
0.21
166,540,616
0.30
38,645,299
0.32
5,904,236
1.08
9,671,981
1.33
Under $600
$600 under $1,000
3,918,975
2,995,694
3,955,202
3,445,332
3,510,198
3,618,010
3,524,641
3,468,730
3,581,471
3,490,098
6,392,560
5,082,962
3,699,701
2,621,189
1,749,953
3,206,968
707,192
301,705
422,663
114,852
17,537
4,497
4,810
722
280
433,135
1.66
1.91
1.65
1.77
1.77
1.75
1.77
1.79
1.77
1.80
1.29
1.46
1.74
2.08
2.56
0.50
1.38
2.16
1.75
1.59
4.29
(')
3.&1
1,275,411
2,392,210
4,919,509
6,015,668
7,890,382
9,943,763
11,446,607
13,005,454
15,218,811
16,562,779
35,067,132
32,926,528
27,640,193
22,202,269
16,566,397
37,688,216
12,090,813
6,704,170
14,163,567
7,558,657
2,089,977
768,001
1,371,895
481,742
606,523
'l,5a,945
1.37
1.93
1.66
1.78
1.77
1.75
1.77
1.80
1.78
1.80
1.29
1.46
1.74
2.08
2.56
0.50
1.39
2.16
1.77
1.60
4.29
<;'
(M
(M
(M
34.60
194,906
956,599
1,559,293
2,368,658
3,414,608
4,272,787
5,387,349
6,640,416
7,566,518
16,692,754
16,979,928
15,454,443
U,226,703
10,392,122
25,558,506
8,926,194
5,156,382
11,379,799
6,229,790
1,696,219
609,888
1,071,U6
376,573
425,065
3.52
2.58
2.60
2.47
2.33
2.27
2.18
2.09
2.05
1.44
1.57
1.81
2.15
2.62
0.50
1.39
2.15
1.79
1.62
4.41
'f
'J'
(M
36,920
190,429
306,466
461,710
668,214
846,713
1,077,613
1,335,465
1,524,973
3,371,068
3,440,244
3,1A9,451
2.720,390
2,157,614
5,477,515
2,094,829
1,J22,695
3,540,277
2,627,092
854,300
328,449
617,667
225,399
267,766
3.53
2.59
2.63
2.51
2.36
2.29
2.21
2.11
2.07
1.45
1.58
1.83
2.16
2.64
0.50
1.41
2.17
1.86
1.68
4.48
(M
<,'
(M
(M
74,587
119,951
213,723
205,367
207,147
210,278
191,737
205,902
215,917
205,809
454,437
468,947
420,270
375,857
313,533
981,766
391,633
199,139
320,393
101,649
16,262
4,320
4,631
705
276
44,142
11.90
9.70
7.28
7.41
7.33
7.26
7.52
7.33
7.23
7.35
4.92
4.90
5.19
5.50
6.01
1.15
1.86
2.69
2.01
1.71
4.46
(M
<!'
(M
(M
12.27
17,546
48,032
94,563
121,946
129,111
152,074
136,135
131,753
140,487
122,301
268,336
283,355
267,860
254,353
229,972
996,206
760,752
566,028
1,662,828
1,422,556
598,518
255,182
512, 8U
192,352
306,922
42,413
18.17
29.23
$1,500 under $2,000
11.09
$2,500 under $3,000
11.67
$3,000 under $3,500
$3,500 under $4,000
$4,000 under $4,500
$4,500 under $5,000
13.09
13.65
13.96
15.60
$6,000 under $7,000
10.99
$7,000 under $8,000
11.72
$9,000 under $10,000
14.26
$10,000 under $15,000
2.78
$15,000 under $20,000
4.08
$25,000 under $50,000
3.98
2.66
$100,000 under $150,000
6.20
C-)
$200,000 under $500,000
W)
$500,000 under $1,000,000
(1)
Returns with no adjusted gross
37 03
^Not subject to sampling variability since the returns in these classes are sampled at a 100 percent rate.
^Adjusted gross income less adjusted gross deficit, ^Adjusted gross deficit.
Table Q.— RELATIVE SAMPLING VARIABILITY OF ESTIMATED NUMBER OF RETURNS
[Taxable and nontaxable returns]
Estimated number of returns
1,000
2,000
5,000 ,
10,000
15,000
20.000
25,000.
50,000
100,000....
25.0,000
500,000
1,000,000..
5,000,000.,
Returns with adjusted gross income
$10,000 under
Under $10,000 $50,000
(2)
$50,000 under
$150,000
(3)
iD
(1)
52
37
30
26
23
16
12
7
26
17
12
10
1.6
1.0
O Ti
n. a. - Not applicable.
^San^ile too small to yield reliable estimate of sampling variability.
pendent estimated stratum. For instance, if data
from returns showing adjusted gross income under
$10,000 reveal 100,000 returns having a certain
characteristic, then the relative sampling variabil-
ity will be less than 12 percent. As another
example, if data from returns showing adjusted gross
income of $10,000 under $50,000 reveal 100,000 re-
turns having a certain characteristic, then the
relative sampling variability of this estimate will
be less than 4- percent.
Data have been deleted from the tables where the
estimated relative sample variability was judged to
be excessive. Where such a deletion has been made,
the applicable cells have been appropriately foot-
noted.
Response and other nonsampling errors. — In proc-
essing returns for collection purposes in the dis-
trict offices and, later, in processing the sample
of such returns for statistical purposes, several
steps were taiento reduce taxpayer-reporting errors
and other errors introduced in data processing oper-
ations. All individual returns filed during 1960
were mathematically verified before they were made
available for sample selection except Form 10<+0A
returns on which the taxpayers left the computations
of tax to their district directors. Corrections
resulting from mathematical verification of the
taxpayer's entries are generally reflected in the
data tabulated.
In transcribing and tabulating the information
from the sampled returns, additional checks were
imposed to improve the quality of the resulting
estimates. Returns which showed data in accompany-
ing schedules but not on appropriate return lines,
community property returns on which the "halving"
of income was incorrectly computed, and returns
with other obvious errors were edited and recording
errors amended. Mechanical transcribing was veri-
fied by the process of repeat card punching and,
prior to tabulating, numerous tests for consistency
were applied using an electronic computer, to assure
that proper balance and relationship between return
items and statistical classifications were main-
tained.
An intensive system of sample management and con-
trol was used to insure the selection of the pre-
scribed sample and prevent any serious undercoverage.
Sample controls were maintained on a district basis
by the most detailed sampling strata. In addition,
a name control file for internal use only, con-
taining an historical record of tax return infor-
mation for certain taxpayers who annually report
large incomes, provided a further check on the com-
pleteness of the sample.
Coverage was improved also by the inclusion of
prior-year delinquent returns in the sample for the
14
INDIVIDUAL INCOME TAX RETURNS FOR 1959
purpose of estimating data for 1959 returns that
were filed after December 31, 1960. It was felt
that the characteristics of 1959 returns filed too
late to be included could best be represented by a
sample of previous year delinquent returns filed
during 1960, As can be seen in table 0, the number
of delinquent returns filed during 1960 was 380
thousand.
However, the controls maintained over the selec-
tion of the sample and the processing of the source
data in the field offices did not completely elim-
inate the possibility of error. Also, practical
operating considerations necessitated allowance of
reasonable tolerance in controlling the processing
of these data within the Statistics Division.
EXPLANATION OF CLASSIFICATIONS AND TERMS
Class! f ications
Data are classified by adjusted gross income
classes, taxable and nontaxable status, returns
with standard or itemized deductions, size of tax-
able income, marital status of taxpayer, number of
dependents, types of tax, taxpayment status and
types of taxpayments, selected patterns of income.
States, and metropolitan areas.
Adjusted gross income classes. — The amount of
adjusted gross income reported by the taxpayer on
his return was the basis for classifying data for
the size of adjusted gross income. Adjusted gross
deficit and breakeven in adjusted gross income were
classified as "No adjusted gross income. " Wherever
taxable and nontaxable data are combined, the non-
taxable data are distributed by class according to
the amount of adjusted gross income shown on the
return, although when shown separately, data from
nontaxable returns with adjusted gross income of
!)5, 000 or more are grouped in the nontaxable class,
$5,000 or more.
Taxable and nontaxable returns. — Taxable and non-
taxable classifications were dependent upon the
presence or absence of an income tax after credits
allowed against this tax, and the self-employment
tax was disregarded. In the case of returns on
Form 10<+0W, the income tax after credits was com-
puted for each return since it was not a required
item on the return itself. Tax status was deter-
mined from the computed amount.
Taxable returns had an income tax left after
credits against this tax were deducted. When the
income tax after credits was less than $1.00, the
return was classified as a taxable return. Last
year such a return was classified as nontaxable.
Nontaxable returns were without an income tax
after credits. Some of these returns had income
tax before credits which was eliminated by the tax
credits.
Returns with standard deduction or with itemized
deductions. — Returns with standard deduction in-
cluded (1) Form 1040A returns, (2) Form 10^0 and
1040W returns with adjusted gross income under
$5,000 on which the income tax was determined from
the tax table, (3) Form 104-0 and 104-OW returns
with adjusted gross income of $5, 000 or more on
which the standard deduction was elected by the
taxpayer, and (4) returns with no adjusted gross
income.
Returns with itemized deductions were returns,
Form 104-0 and 104-OW, with adjusted gross income
against which itemized nonbusiness deductions were
claimed by the taxpayer in the computation of his
taxable income. However, a relatively few separate
returns of married persons who had no deductions
(standard or itemized) were classified as itemized
deduction returns.
Taxable income classes. — This classification was
applied to the amount of positive taxable income
upon which the income tax was based. The class in-
tervals coincide with the taxable income brackets
of the three income tax rate schedules applying to
(1) joint returns and returns of surviving spouse,
(2( separate returns of husbands and wives and re-
turns of single persons not head of household or
surviving spouse, and (3) returns of head of house-
hold. Taxable income was reported on all itemized
deduction returns regardless of the amount of
adjusted gross income, and on standard deduction
returns with adjusted gross income of $5, 000 or
more. Forms 1040 and 1040W. It was mechanically
computed for all returns where the tax table was
used and for returns. Form 1040A, with total in-
come $5,000 under $10,000.
Types of tax. — Returns were classified for the
type of income tax reported, that is, the regular
normal tax and surtax combined, or the alternative
tax. In this classification, the self-employment
tax was ignored.
Returns with normal tax and surtax were those
showing the regular normal tax and surtax computed
according to the tax rate schedules, and also in-
cluded returns on which the tax was determined from
the tax table. Normal tax and surtax occurred on
all types of returns except those with long-term
capital gain on which the alternative tax was less
than the regular tax.
Returns with alternative tax were returns with
income that contained an excess of net long-term
capital gain over net short-term capital loss and
on which the tax computed by the alternative method
was less than the regular normal tax and surtax on
statutory taxable income. The alternative tax did
not occur on returns under $18,000 taxable income.
Patterns of income. — For a frequency distribution
of patterns of income, four selected sources are
presented singly and in combination. The sources
selected were: salaries and wages, business or
profession, partnership, and rents and royalties.
Each source was a component of adjusted gross income,
as described in the "Sources Comprising Adjusted
Gross Income. " No distinction was made as to
whether profit or loss occurred among the last
three sources, the presence of either being con-
sidered a source whenever present. These four
selected sources gave rise to 15 patterns and are
grouped as having one, two, three, or four of the
selected sources. In any of these patterns, there
may have been also income from sources outside the
four selected sources.
Taxpayment status. — Returns were segregated into
three groups for this classification: (1) returns
with tax overpayment, (2) returns with tax due at
time of filing, and (3) returns with neither over-
payment nor tax due. Returns, Form 1040A, were
classified after the tax had been computed by the
district director but for this purpose tax items
INDIVIDUAL INCOME TAX RETURNS FOR 1959
15
were regarded as having been reported by the tax-
payer. Overpayment and tax due bear the same
meaning as described under "Tax Items."
Returns with tax overpayment were those where
the sum of the income tax credits, tax withheld,
and pajnnents on declaration exceeded the combined
income tax and self-emplojniient tax, and there re-
mained either a refund or a credit on estimated tax
for the subsequent year. Some returns had both re-
fund and credit.
Returns with tax due at time of filing were those
on which the sum of income tax credits, tax withheld
from wages, and payments on declaration was less
than the combined income tax and self-employment
tax. The amount of tax due was paid when the return
was filed.
Returns with neither overpayment nor tax due at
time of filing were returns on which the taxpayer
reported that the sum of income tax credits, tax
withheld, and payments on declaration was equal to
his combined income and self-employment taxes.
Sometimes these returns are called breakeven in
tax status, because there is neither overpayment
nor balance due.
Types of taxpayraent Taxpayers made prepayments
toward their total tax liability through tax with-
held from wages and payments on declaration, then
paid any balance due when the return was filed
after the close of the income year. Some taxpayers
had no prepayments. Returns were separated into
four categories according to the prepayments: (1)
only tax withheld, (2) tax withheld and payments on
declaration, (3) only payments on declaration, and
(<+) neither tax withheld nor payments on declara-
tion. These' taxpayments are described under "Tax
Items. "
Marital status of taxpayer. — Marital status was
determined by the taxpayer as of the last day of
his tax year or the date of the death of a spouse.
The five marital classifications — 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 — were based on the marital condition in-
dicated by the taxpayer with regard to name (or
names) of taxpayer, joint signatures, exemption
for the taxpayer or for himself and spouse, check
mark denoting status as head of household or sur-
viving spouse, and any other relevant data.
Joint returns of husbands and wives were those on
which a married couple reported their combined in-
come, or returns of married couples only one of
which had income but, nevertheless, exemptions for
both could be claimed.
Separate returns of husbands and wives were re-
turns of married persons, each of whom filed a
return independent of his spouse and reported only
his own income, exemptions, and tax. Returns with
community income divided between husband and wife
were given this classification.
Returns of heads of household were returns on
which the taxpayer signified this status. Head of
household is an unmarried person (or one married
to a nonresident alien) who furnished more than
half the maintenance of a home which was his resi-
dence and which he shared with any related person
for whom he was entitled to the deduction for an
exemption (except multiple support), or shared with
his unmarried child, grandchild, or stepchild even
though not a dependent, or who paid over half the
cost of maintaining a household which was the
principal abode of his parents, if either of them
qualified as a dependent.
Returns of surviving spouse were returns of wid-
ows and widowers who indicated this status. A
surviving spouse is a taxpayer whose spouse died
during either of 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 entitled to the deduction for exemption.
Returns of single persons not head of household
or surviving spouse were those of unmarried indi-
viduals who did not claim status as head of house-
hold or surviving spouse.
Number of dependents. — This year frequency dis-
tributions of returns have been based on the number
of taxpayers ' children and also on the number of
dependents other than taxpayers ' children. Each
is an independent distribution.
The number of taxpayers ' children was reported
on the return and included sons, daughters, adopted
children, and stepchildren for whom the taxpayers
could claim the $600 exemption. The frequency of
returns is shown in each marital status for no
children, for one child through three children,
and for four or more children.
The number of dependents other than taxpayers '
children was reported on the returns also. These
dependents included parents, near relatives, and
persons living in the taxpayer's household, each
of whom met the dependency qualifications that
allowed the taxpayers to claim the $600 exemption.
Distribution of returns is shown in each marital
status for no such dependents, for one, two, and
three or more of these dependents.
States. — Classification by States was based on
the district in which the returns were filed. In-
ternal revenue districts, or groups of districts,
are identical with State boundaries, except that
the two States of Washington and Alaska were in
the Seattle, Washington, Internal Revenue District
and the District of Columbia was a part of the
Baltimore, Maryland, Internal Revenue District.
Returns having an address in the District of
Columbia or Alaska were classified independently
from other retiirns filed in the respective districts.
The Office of International Operations had charge
of returns with addresses outside the 50 States.
These returns included those from Puerto Rico,
Virgin Islands, Panama Canal Zone, and returns with
foreign addresses, all of which were classified as
Other areas.
Standard metropolitan statistical areas. — The
taxpayer's county, when stated, and his post-office
address were the criteria upon which the return
was classified for inclusion in a standard metro-
politan statistical area. An elaborate system
which included all possible post offices within a
defined standard metropolitan statistical area was
developed whereby each area could be identified, or
assembled from parts, even though the metropolitan
area crossed internal revenue districts or State
boundaries.
16
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Sources Comprising Adjusted Gross Income
Salaries and wages (net) were amounts of compen-
sation reported in adjusted gross income, except
for small amounts of wages (not over $200 per re-
turn) included in other income on Form 104^0A re-
turns. Net salaries and wages excluded salaries
earned abroad which were tax exempt and receipts
covering absence from work because of sickness or
injury. Also, travel, transportation, educational,
and other expenses connected with employment had
been deducted by the taxpayer if they were deducti-
ble in computing adjusted gross income as stated
in that definition. Prior to these adjustments,
salaries and wages comprised the full amount of
vrages, salaries, fees, commissions, tips, bonuses,
and other forms of payment for services performed
for the employer including the value of merchandise
or property received in payment, as well as reim-
bursed expenses received by the employee from his
employer .
Dividends (after exclusions) were the domestic
and foreign dividends reported in adjusted gross
income, exclusive of dividends (not more than $200
per return) in other income on Forms lO'+OA. Such
dividends comprised:
1. Qualifying domestic dividends consisting of —
a. Dividends from fully taxable corporations
received directly, or as a beneficiary of income
from estates and trusts, or as a partner's share
of untaxed partnership net profit, together with
b. The entire net profit of an entrepreneur
who elected to be taxed as a corporation, and the
entire share of net profit from a partnership that
elected to be so taxed, the total of which was re-
duced by an exclusion not exceeding $50, and
2. Nonqualifying dividends, foreign and domestic,
from which no exclusion was allowed.
On joint returns, if both husband and wife re-
ceived qualifying dividends, each excluded up to
$50 against his respective dividends. Nonqualifying
dividends were those from China Trade Act corpora-
tions, tax-exempt organizations, certain corpora-
tions doing business in possessions of the United
States, and foreign corporations.
Dividends did not include the so-called dividends
on deposits or withdrawal accounts in mutual savings
banks, cooperative banks, domestic building and
loan or savings and loan associations. Federal
savings and loan associations, and Federal credit
\inions. All such income was considered interest
for income tax purposes .
Interest received was that reported in adjusted
gross income with the exception of small amounts
(not more than $200 per return) in other income on
Form 10<+0A returns. This item included interest
from bonds, debentures, notes, mortgages, and per-
sonal loans, interest received or credited on bank
deposits, savings accounts, and deposits in organi-
zations listed above, as well as partially tax-
exempt interest and interest from tax-free covenant
bonds received directly or through partnerships and
fiduciaries.
Business net profit or net loss was reported by
individuals who were sole proprietors of a business,
farm, or profession, and who did not elect to be
taxed as a corporation. When there were two or more
sole proprietorship businesses operated during the
year, the single amount of profit or loss included
in adjusted gross income represented the combined
profits and losses from all business activities.
The sole proprietor was required to exclude divi-
dends from the business receipts and to report them
with dividend income 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, taxes on business and business property,
bad debts arising from sales or services, deprecia-
tion including additional first-year depreciation,
obsolescence, depletion, casualty losses on bvisi-
ness property, rent, repairs, supplies, advertising,
selling expense, insurance, and other costs of
operating the business. Compensation of the sole
proprietor was not allowed as a business deduction
and the net operating loss deduction was not re-
ported among the business expenses.
Partnership net profit or net loss was reported
by persons who w^re- members of a partnership,
syndicate, joint venture, or association that did
not elect to be taxed as a corporation. The part-
ner's profit or loss from such a partnership was
his share of the ordinary income or loss of the
enterprise and 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 in
adjusted gross income was the combination of all
his shares, whether actually received or not. The
ordinary income of the partnership did 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 in-
terest. The partner's share of each of these items
was reported in its respective soiirce.
Net gain from sales of capital assets included in
adjusted gross income was the amount of gain from
sales or exchanges of property treated as capital
assets. In computing this gain, the net short-term
gain or loss was combined with the net long-term
gain or loss after which the net long-term gain
or the excess of net long-term gain over net short-
term loss was reduced 50 percent. For the deter-
mination of net short- and long-term gain and loss,
the taxpayer included with his personal, current-
year transactions, his 5-year capital loss carry-
over as a short-term loss, and his share of (1) net
short- and long-term gain received through fiduci-
aries, (2) net short- and long-term gain and loss
from partnerships, (3) distributed and undistributed
long-term gain from regulated investment companies,
and (A) the excess net long-term gain over net
short-term loss distributed by small business cor-
porations that elected not to be taxed as such.
The amount of capital gain in adjusted gross income
conforms to one of several conditions, namely, (1)
50 percent of the excess net long-term gain over
net short-term loss occurring on certain returns,
(2) on returns with only a net long-term gain, 50
percent thereof, (3) on returns with both net short-
and long-term gain, the entire amount of net short-
term gain combined with 50 percent of the net
long-term gain, (<+) on returns with only a net
INDIVIDUAL INCOME TAX RETURNS FOR 1959
17
short- tenn gain, the entire net gain, and (5) the
entire excess of net short-term gain over net long-
term loss on other returns.
Net loss from sales of capital assets reported as
a component of adjusted gross income was the deduc-
tible loss resulting from sales or exchanges of
property treated as capital assets. To determine
the deductible loss, all short-term gains and
losses were merged with the long-term gains and
losses, and the excess loss was allowed to the ex-
tent of the smallest of (1) amount of capital loss,
(2) taxable income (adjusted gross income if tax
table was used) computed without regard to capital
gains and losses and the deduction for personal ex-
emptions or (3) $1,000. In merging the capital gains
and losses, the taxpayer combined his current-year
gains and losses and his 5-year capital loss carry-
over with his share of (1) net short- and long-term
gain received through fiduciaries, (2J net short-
and long-term gain and loss from partnerships, (3 J
distributed and undistributed long-term gain from
regulated investment companies, and (4] the excess
net long-tenn gain over net short-term loss distri-
buted by small business corporations that elected
not to be taxed as such. Any part of the capital
loss incurred in the current year which was not de-
ductible because of the limitation, may be carried
forward for 5 succeeding years as a short-term
capital loss to the extent that it has not been ab-
sorbed by capital gains and the capital loss deduc-
tion in the intervening years. If a capital loss
carryover is not eliminated in the 5-year period,
the remaining loss cannot be used.
Short-term applied to gains and losses from sales
or exchanges of assets held six months or less and
treated as capital assets. Such gains and losses
for the current year and the capital loss carryovers
from the 5 preceding years (used as short-term
losses) were combined to obtain the net short-term
gain or loss. In this combination, the net short-
term capital gain or loss from partnerships and the
net short-term capital gain from fiduciaries were
also included.
Long-term applied to gains and losses from sales
or exchanges of assets held more than six months
which were treated as capital assets. Such current
gains and losses, taken into account at 100 percent,
were combined with the net long-term capital gain
or loss received through partnerships and the net
long-term capital gain received through fiduciaries
to obtain the net long-term gain or loss for the
year.
Capital loss carryover from 1954-58 was that por-
tion of the net capital loss sustained in this 5-
year period which the taxpayer had been unable to
offset against his capital gains, or the $1, 000 de-
duction allowed for capital loss in computing ad-
justed gross income in tax years subsequent to the
year in which the capital loss arose. The carryover
was reported with and treated as a short-term capi-
tal loss in the current year.
Net loss from sales of capital assets before lim-
itation was the entire loss, resulting from sales
of property treated as capital assets, which was
reported on returns having a capital loss in adjusted
gross income. The loss was a combination of current
year short-term gains and losses, the 5-year capital
loss carryover, and the current year long-term gains
and losses, and was without regard to the statutory
limitation on the deductible capital loss.
Net long-term capital gain in excess of net short-
term capital loss was the entire excess of net
long-term capital gain over net short-term capital
loss reported on returns with alternative tax. Only
one-half of this excess long-term gain was included
in adjusted gross income, however, the entire ex-
cess was the basis for the special 25 percent rate
on capital gains.
One-half excess long-term gain was 50 percent of
the excess net long-term capital gain over net
short-term capital loss reported on returns with
alternative tax. This was the amount of long-term
capital gain that was included in adjusted gross
income, but was deducted from statutory taxable in-
come to obtain taxable income for partial tax when
the alternative tax was paid.
Net gain or loss from sales of property other than
capital assets in adjusted gross income resulted
from sales or exchanges of property which was not
treated as a capital asset. The entire amount of
net gain from these transactions was included and
the net loss fully deducted, in computing adjusted
gross income. Losses on sales or exchanges of
small-business investment company stock were ordi-
nary losses rather than capital losses. Also,
losses on small business stock were ordinary losses
to the original holders. However, the ordinary loss
was limited to $25,000 on separate returns and to
$50,000 on joint returns.
Pensions and annuities were the taxable portion of
amounts received during the year. These taxable
receipts were reported under two methods: (I) the
general rule, referred to as life expectancy method,
and (II) the 3-year method. The revised schedule
placed noncontributory annuities and pensions \inder
the 3-year method, whereas they were fonnerly under
the general rule.
The life expectancy method included the taxable
portion of receipts from contributory pensions and
annuities if the cost would not be recovered within
3 years. Receipts from contributory pensions and
annuities were included in adjusted gross income to
the extent that they exceeded an amount, represent-
ing cost, computed according to the actuarial for-
mula provided by the Income Tax Regulations. Once
the excludable cost has been determined it generally
remains constant throughout the annuitant's life-
time. Contributory pensions and annuities were
those where the employee contributed to the cost or
was previously taxed on his employer's contribution
and those received, for a reason other than death
of the insured, under an annuity, endowment, or
insurance contract.
The 3-year method included the entire receipts
from noncontributory annuities and pensions, that
is, where the employee contributed none of the
cost. This method also included taxable receipts
from contributory pensions and annuities, but only
if the employer as well as the employee contributed
to the cost and the enrployee's cost would be re-
turned in 3 years or less. If both conditions
were met, all receipts were excluded from gross in-
come until the employee recovered the amount contri-
buted by him plus contributions made by his employer
18
INDIVIDUAL INCOME TAX RETURNS FOR 1959
upon which the employee was previously taxed.
Thereafter, all amounts received became taxable.
This method also applied to receipts by 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. Therefore, the net
income or loss represented a combination of the in-
come from both types of investments. Rents included
not only rental from real estate but also amounts
received from renting any other kind of property
and farm rentals received in cash or crop shares.
Room rental and other space rentals for which serv-
ices were rendered to the occupant were reported
in business income (schedule C), as also were
rentals received by persons engaged in the business
of selling real estate. Royalties included revenues
from copyrights, patents, trademarks, formulas,
natural resources under lease, and the like. De-
ductions against the gross receipts received from
these investments were claimed for maintenance,
repairs, interest, taxes, depreciation and deple-
tion, obsolescence, and other expenses pertaining
to the respective income.
Income or loss from estates and trusts was the
taxpayer's share of fiduciary income from any es-
tate or trust under which he- was a beneficiaiy.
Income from estates and trusts included amounts
required to be distributed and amounts credited to
the beneficiary's account from current year fiduci-
ary income, whether or not actually received by
him, as well as amounts paid to him. It also
included his share of any accumulation distribu-
tion made by the fiduciary of a complex trust which
distributed income accumulated in prior tax years.
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 par-
tially exempt interest, each of which was reported
in its respective source. A loss from estates and
trusts was distributed to the beneficiary only
upon termination of a trust or an estate which had
a net operating 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, the taxpayer's share of distributed
or undistributed current year taxable income (ex-
clusive of long-term capital gain) received from a
small business corporation which elected not to be
taxed as a corporation, sind any other income subject
to tax for which no entry was provided on the return
form. Also included was a total of $63,313,000
consisting of interest, dividends after exclusions,
and wages not subject to income tax withholding,
not exceeding a total of $200 per return, reported
on 915,378 returns. Form 10<40A. 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 of other sources was reduced by the net
operating loss deduction.
Income attributable to several tax years which
was reported by the taxpayer in his current-year
return was included in its entirety, even though
the income was earned over a period of time in-
volving prior income years and thereby afforded
special tax treatment. Earned income attributable
to several tax years originated from (a) back pay
received for work performed in a previous year, if
the back pay exceeded 15 percent of gross income
for the current year; (b) inventions or artistic
works, -the creation of which required not less than
24- months and for which income received in the cur-
rent year was at least 80 percent of the aggregate
gross income received for the work; and (c) compen-
sation received for long-term services performed by
an individual or a partner over a period of 36
months or more, if the amount received within the
current year was at least 80 percent of the total
compensation received for the services. For income
tax purposes, such income was spread over specified
periods, and the tax on the amount received in the
current year was limited to the additional taxes
that would have been paid for the years involved
if the compensation had been included ratably in
income over the period of the services.
Two other types of income had tax treatment that
spread or averaged the income over a period of
years. Gain realized from lump-sum payment at
maturity of endowment or life insurance contracts
was spread one-third in the current year and each
of the two preceding years to determine the mininum
income tax. An accumulation distribution from a
complex trust was thrown back to the tax year in
which the income was deemed to have been received
by the trust, if this method resulted in a lower
income tax to the recipient taxpayer. Regardless
of these adjustments, the entire amount of such
income reported by the taxpayer was included in the
source indicated by him.
In addition, the net operating loss deduction has
the effect of averaging business income over a
period of years and of imposing tax on only that
part of the current year income which is not offset
by losses in the years just preceding or years just
subsequent thereto. However, statistics can only
reflect the carryover loss from preceding years
that was deducted on the current year return, which
is only a portion of the averaging process.
Total Itemized Deductions
Only the total of nonbusiness deductions, allowed
against adjusted gross income and itemized on 1040
and 1040W returns, is presented this year. Total
deductions included contributions, interest paid,
tsixes, medical deduction, and other authorized de-
ductions for which no specific line or schedule
was provided on the return form, such as casualty
losses, loss from theft, alimony payments, child
care, and amortization of bond premivun; expenses
connected with the taxpayer's employment, for
INDIVIDUAL INCOME TAX RETURNS FOR 1959
19
example, dues to luiions or professional societies,
cost of tools for the job, and fees to employment
agencies; allowable expenses of the taxpayer in
connection with his employer's business which were
in excess of the reimbursed amounts deducted from
gross salaries; and expenses, in excess of the
employer's reimbursement, incurred for education
undertaken to maintain or improve skills required
to perform duties in present employment status.
Exenptions
In computing taxable income, exemptions were
allowed for taxpayers and their dependents and
there were additional exemptions for age and blind-
ness. The per capita exemption was $600 for the
taxpayer, his wife on a joint return, and for each
son or daughter (including stepchild and 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 allowed only
if the child had less than $600 gross income for
the year and the taxpayer met the support test.
Per capita exemption of $600 was allowed, also, for
each dependent, listed below, who had less than
$600 gross income and who received more than half
of his support from the taxpayer. To qualify as a
dependent, the individual must have been either a
citizen or resident of the United States; a resident
of Canada, Mexico, the Republic of Panama, or the
Canal Zone; or an alien child adopted by and living
with a United States citizen abroad.
Additional exemptions of $600 for age 65 or over
and $600 for blindness were allowed for the tax-
payer and, if a joint return was filed, the tax-
payer's spouse. 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 the following dependents: parent,
grandparent, or other direct ancestor; grandson,
granddaughter, or other direct descendant; brother,
sister, half brother, half sister; stepfather, step-
mother, stepsister, stepbrother; mother-in-law,
father-in-law, brother-in-law, sister-in-law, son-
in-law, da\ighter-in-law; vmcle, aunt, nephew, or
niece if related by blood; and any person who lived
in the taxpayer's home for the entire year and who
was a member of his household, whether or not re-
lated to the taxpayer.
Birth or death during the year did not eliminate
the dependent, if the support and other tests were
met for the part of the year during which the de-
pendent 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, anyone of the group who had contributed more
than 10 percent of the total support could claim
the exemption, if each of the others who had con-
tributed more than 10 percent declared in writing
that he would not claim the exemption for the year.
The number of exemptions and amount claimed, shown
in this report, contain exemptions from all returns
and include the exemptions automatically allowed
through use of the tax table. There is some dupli-
cation of exemptions because (a) dependents with
less than $600 gross income containing wages subject
to income tax withholding filed a return to claim
refund of tax, and (b) children dependents under
19 years of age and dependent children students
over 19 years, who had gross income of $600 or more
filed a return since their income met the filing
requirement. Exemptions claimed on returns filed
by these dependents are included, as well as exemp-
tions for the same dependents reported on returns
of taxpayers rightfully claiming the dependents.
Measures of Individual Income
Adjusted gross income was gross income from all
sources that are subject to income tax minus (a)
ordinary and necessary expenses of operating a
trade or business, (b) deductions attributable to
rents and royalties, (c) expenses of outside sales-
men attributable to earning salary or other com-
pensation, (d) expenses of travel, meals, and
lodging while away from home over night paid by an
employee with respect to services rendered, (e)
transportation cost related to the performance of
services as an employee, (f ) expenses for education
required to maintain salary, status, or employment,
(g) expenses paid or incurred in connection with
service as an employee under a reimbursed or other
expense allowance arrangement with the employer,
(h) exclusion of sick pay if the sick pay was in-
cluded in gross salary, (i) depreciation and deple-
tion allowed life tenants and income beneficiaries
of property held in trust, (j) deductible losses
from sales of capital assets and other property,
(k) deduction equal to 50 percent of the excess of
net long-term capital gain over net short-term cap-
ital loss, and (1) net operating loss deduction.
Adjusted gross deficit occurred in the event that
the deductions allowed for the compensation of ad-
justed gross income, as stated above, exceeded the
gross income .
Taxable income was adjusted gross income minus
deductions, standard or itemized, and personal
exemptions. The amount of taxable income shown
throughout this report includes (a) the taxable in-
come reported on Forms 10-40 and 104-OW by taxpayers
who itemized their nonbusiness deductions, regard-
less of the amount of adjusted gross income, and by
taxpayers with $5,000 or more adjusted gross income
who used the standard deduction, all of whom entered
their taxable income on the return, and (b) a mechan-
ically computed amount of taxable income for tax-
payers who were not required to enter the amount of
taxable income on the return. Taxpayers who did
not enter taxable income on the return itself were
(1) those with adjusted gross income under $5,000
who used the tax table, whether they filed on Form
10/^0, 10-40W, or lO^OA, and (2) those with adjusted
gross income of $5,000 under $10,000 who filed
Form lO^OA and computed the income tax, using the
standard deduction and regular tax rates in a tax
computation schedule which they retained. The tax-
able income was not required to be transferred to
the card-form itself.
In order that so significant an item as the tax
base be presented for all taxpayers, the taxable
income was computed for each return which lacked
this item. Taxable income for taxpayers who em-
20
INDIVIDUAL INCOME TAX RETURNS FOR 1959
ployed the tax table was computed by (a) using the
midpoint of the adjusted gross income bracket of the
tax table into which the taxpayer's adjusted gross
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 amount
of taxable income upon which the taxpayer's tax
was based by way of the tax table. Taxable income
for taxpayers with adjusted gross income of $5,000
under $10,000 who filed Form 104-OA was computed by
(a) using the total income reported, (b) deducting
10 percent of the total income as the standard de-
duction but limited to $500 in the case of a sepa-
rate return of husband or wife, and (c) allowing
$600 for each exemption. This formula provided
the amount of taxable income used by the taxpayer
in his retained tax computation schedule. If any
computation resulted in a negative taxable income,
it was not used.
Taxable income for partial tax, occurring on re-
turns with alternative tax, was that portion of
taxable income subjected to the regular normal tax
and surtax rates in the computation of alternative
tax. The amount of taxable income for partial tax
was the statutory taxable income reduced by an
amount equal to (1) 50 percent of the net long-term
capital gain, or (2) 50 percent of the excess of
net long-term capital gain over net short-term cap-
ital loss. Therefore, it excluded long-term capital
gains, but included short-term capital gains to be
taxed at normal tax and surtax rates along with
other ordinary income.
Tax Items
The tax items were derived from the tax returns
for the income year 1959, which were filed during
1960. Total income tax after credits, in this re-
port, is not identical with total tax collections
during either (a) the fiscal year ending June 1960,
as published in the Annual Report of the Commis-
sioner, or (b) the calendar year 1960 as contained
in Federal Tax Collections.
Income tax rates on 1959 income continued to be
the same as last year, that is, 20 percent of the
first $2,000 of taxable income, increasing to 91
percent on taxable income in excess of $200,000 for
all persons other than heads of household, in which
case the maximum rate applied to taxable income in
excess of $300,000. Under the split-income provi-
sion, however, the 91 percent rate was effective
only on taxable income in excess of $400,000 on
joint returns and returns of surviving spouse. In
any case, the maximum income tax before credits was
limited to 87 percent of the taxable income.
Income tax before credits was based on taxable
income and calculated at the prescribed rates. It
was either the regular normal tax and surtax com-
bined, or the tax from the tax table, or the alter-
native tax, before such amounts were reduced by tax
credits. It did not include the self-employment
tax.
Normal tax and surtax was the regular income tax
computed at the combined rate, that is, 3 percent
normal tax merged with the graduated surtax rates.
Normal tax and surtax, based on taxable income.
occurred on all types of returns including tax
table returns, unless the alternative tax pertaining
to capital gains was imposed.
Alternative tax was imposed in those cases where
there was 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 normal
tax and surtax. Alternative tax was the sum of (1)
a partial tax computed at the regular rates on
statutory taxable income reduced by 50 percent of
the excess long-term capital gain over net short-
term capital loss and (2) an amount equal to 25
percent of the entire excess long-term gain. Alter-
native tax was not effective on taxable income
under $36,000 reported jointly or by surviving
spousfe, $24,000 reported by head of household, nor
$18,000 reported by other persons on separate re-
turns.
Tax credit for dividends received was allowed for
qualifying domestic dividends included in adjusted
gross income. The tax credit was 4- percent of such
dividends but could not 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. This
tax credit was 20 percent of the retirement income,
as defined in the Code, with a maximum credit of
$240 for each retiree. If eligible, both husband
and wife claimed the credit on a joint return.
However, the credit could not exceed the income
tax reduced by the two interest credits, foreign
tax credit, and dividends received credit.
Tax credit for foreign tax paid was permitted
against the income tax only if nonbusiness deduc-
tions were itemized and the foreign tax excluded
from those deductions. The credit related to the
income and profits taxes paid to foreign countries
or possessions of the United States and included
the taxpayer's share of such taxes paid through
partnerships and fiduciaries. This tax credit was
limited to the same proportion of the income tax
before credits as the taxable income from foreign
sources bore to the entire taxable income, but
could not exceed the amount of foreign tax paid.
Other tax credits were those for partially tax-
exempt interest and for tax paid at source on
interest from tax-free covenant bonds, allowed only
if nonbusiness deductions were itemized. Also in-
cluded was any "throwback tax credit" claimed, on
either standard or itemized deduction returns, by
the recipient of an accumulation distribution from
a complex trust.
The partially tax-exempt interest credit, allowed
for interest on certain securities of the United
States, was 3 percent of the amount of partially
exempt interest included in adjusted gross income
reduced by the itemized deduction for amortization
of bond premium on the bonds. However, the credit
could not exceed the smaller of (a ) 3 percent of the
taxable income, or (b) income tax reduced by the
credits for foreign tax paid and for dividends re-
ceived.
Tax credit was allowed for tax withheld at source
on tax-free covenant bond interest. The issuing
corporation was required to withhold 2 percent of
the total interest earned. The taxpayer also in-
INDIVIDUAL INCOME TAX RETURNS FOR 1959
21
eluded his share of this credit allotted to him
through partnerships and fiduciaries.
The throwback tax credit was the recipient's
pro rata share of taxes paid by a complex trust in
preceding tax years which would not have been pay-
able by the trust had the trust in fact made dis-
tributions of income currently to the beneficiaries.
Income tax paid on accumulation distributions deemed
distributed in prior years was not refunded to the
trust but was allowed as a credit against the total
tax liability of the recipients. Credit in excess
of the total tax was an overpayment and as such was
refundable.
Income tax after credits was the amount of income
tax liability, exclusive of the self-employment
tax. It was after the deduction for income tax
credits, but prior to the year-end adjustments for
tax withheld from wages and payments on declaration
of estimated tax which determined the overpayment
or tax due status. Income tax after credits was
the criterion for classifying taxable and nontax-
able returns.
Self- employment tax was reported by each individ-
ual who had self-employment income derived from
solely owned trade or business and from his share
of partnership profits even though these enter-
prises elected to be taxed as a corporation. Cer-
tain types of income and deductions were not
allowed in computing self-employment earnings, such
as investment income, capital gain or loss, net
operating loss deduction, and casualty losses.
The maximum amount subject to social security self-
employment tax was $4,800, although this maximum
amount was reduced by the amount of wages received
on which the social security employee tax had been
withheld by an employer. No exemption was allowed
against the self-employment income subject to tax
and the tax rate for 1959 was 3-3A percent. This
tax was paid regardless of the taxpayer's age and
even though social security benefits were received
by the taxpayer.
Tax withheld was the income tax withheld from
salaries and wages, but it also included the credit
for tax paid by regulated investment companies on
undistributed capital gain, and the excess with-
holding of social security employee tax. These
amounts are taxpayments. Income tax withheld by
employers from wages subject to income tax with-
holding was prescribed in withholding tables or
was increased by agreement between employer and em-
ployee. Income tax on capital gain retained by a
regulated investment company was paid by the com-
pany and the taxpayer allotted his proportionate
share of the tax paid. Excess social security tax
is described below. If these taxpayments exceeded
the total tax liability, the excess was refundable.
Excess social security tax, shown separately for
the first time this year, was the overwithholding
of social security en^iloyee tax which occurred in
some cases when the employee worked for more than
one employer during the year. The employee social
security tax rate was 2-1/2 percent on $4-, 800 of
wages, with a tnayimiim of $120 tax. The amount
withheld in excess of the $120 maximum tax was re-
ported with the income tax withheld and used by the
employee as a payment on tax liability and to the
extent not used was refundable.
Payments on 1959 declaration of estimated income
tax were reported only on Forms 1040 and 1040W. Pay-
ments on declaration also included the credit for an
overpayment of the 1958 total tax. Whether or not
a taxpayer made payments on a declaration depended
on the balance of estimated tax due after deducting
his (1) estimated income tax to be withheld and
(2) credit for prior-year tax overpayment. Many
declarations would show the estimated tax to be
zero. Others had no balance of estimated tax due
after deducting the estimated income tax to be
withheld. Still others had a balance of estimated
tax due after deducting the estimated income tax
to be withheld, but this balance was less than the
prior-year tax overpayment credit. None of these
taxpayers made payments on the declaration, al-
though in the last instance, the taxpayer carried
his prior-year overpayment credit to his income tax
return, and therefore it is included in the pay-
ments on declaration as stated above.
On declarations where a balance of estimated tax
due remained after deducting (,lj estimated income
tax to be withheld and (2j credit for prior-year
tax overpayment, the taxpayer made payments on the
declaration and reported the amount on his income
tax return together with the credit for prior-year
tax overpayment.
Tax due at time of filing was reported on returns
where the tax withheld and the payments on declara-
tion (together with other items reported with them)
plus all current-year income tax credits were in-
sufficient to cover the total of both the income
tax before credits and the self-employment tax.
The balance of tax due was paid when the return was
filed.
Overpayment of tax occurred when the sum of tax
credits against current-year income tax, tax with-
held, and payments on declaration exceeded the com-
bined income tax before credits and self-employment
tax. Overpayment on Form 1040A returns gave rise to
a refund. On Forms 1040 and 1040W, overpayment could
be requested as a refund or a credit on the subse-
quent year's estimated tax, or could be requested as
part refund and part credit on the estimated tax.
Refund of tax included the portion of ovejrpayment
requested as refund by taxpayers filing Forms 1040
and 1040W, and all overpayments on Form 1040A.
Credit on 1960 tax, shown on Forms 1040 and 1040W,
was that part of the overpayment of 1959 tax which
the taxpayer specifically requested to be credited
on his estimated income tax for 1960.
BASIC TABLES
INDIVIDUAL RETLRNS, 1959
Page
1. Number of returns, adjusted gross income, taxable income, and
income tax, by adjusted gross income classes and classes
cumulated 24-
2. Sources of income and loss by returns with standard or item-
ized deductions 25
3. Sources of income and loss and total itemized deductions, by
adjusted gross income classes 26
"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 ad-
justed gross income classes 27
5. Form 10'40A returns — income, exemptions, taxable income, and
tax items, by adjusted gross income classes 39
6. Form 104-OW returns — income, exemptions, taxable income, and
tax items, by adjusted gross income classes 4-0
7. Returns with itemized deductions — adjusted gross income, total
itemized deductions, exemptions, taxable income, and tax
items, by adjusted gross income classes 42
8. Patterns of income relating to four selected sources, by ad-
justed gross income classes 43
9. 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 44
10. Returns with taxable income — taxable income, income tax, and
tax credits, by taxable income classes for applicable teix;
rates 45
11. Number of returns with taxable income, by adjusted gross in-
come classes and by taxable income classes for applicable
tax rates 47
12. Overpayment, refund, credit on 1960 tax, and tax due, by ad-
justed gross income classes and type of taxpayment 50
13. Adjusted gross income, exemptions, taxable income, and income
tax — all returns, returns with standard deduction, and re-
turns with itemized deductions, by adjusted gross income
classes and by marital status of taxpayer 53
14. Number of exemptions by type, and frequency of returns by
number of children and number of other dependents, by
marital status of taxpayer and adjusted gross income
classes 59
15. Capital gains and losses, short- and long-term, and capital
loss carryover, by adjusted gross income classes 65
16. Selected sources of income, adjusted gross income, taxable
income, and income tax, by States 67
17. Adjusted gross income, exemptions, taxable income, and income
tax — all returns and joint returns, by adjusted gross income
classes and by States 68
18. Selected sources of income, adjusted gross income, taxable
income, and income tax, in 100 largest standard metropolitan
statistical areas 86
19. Adjusted gross income, exemptions, taxable income, and income
tax, by adjusted gross income classes, in 100 largest
standard metropolitan statistical areas 88
23
24
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 1 .
-NUMBER OF RETURNS, ADJUSTED GROSS INCOME. TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND CLASSES CUMULATED
[Taxable aiid nontaxable returns]
Adjusted gross income classes and classes cumulated
Retu
rns
Adjusted gross income
Taxable
income
Income tax after credits
Percent of
Number
returns with
adjusted
gross income
Amount
dalltea)
Percent of
adjusted
gross income
Amount
dollmrw)
Percent of
total
Amount
dollara)
Percent of
total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
60,271,297
-
'305,094,979
-
166, 540, 616
-
38,645,299
-
59,838,162
100.0
306,616,924
100.0
166, 540, 616
100,0
38, 645, 299
100.0
3,918,975
6.5
1,275,411
.4
-
-
_
_
2,995,69*
5.0
2, 392, 210
.8
194,906
.1
38,920
.1
3,955,202
6.6
4,919,509
1.6
958, 599
.6
190,429
.5
3,4^5,332
5.8
6, 015, 668
2.0
1, 559, 293
.9
306,486
.8
3, 510, 198
5.9
7, 890, 382
2.6
2, 368, 658
1.4
461, 710
1.2
3, 618, 010
6.0
9,943,763
3.2
3,414,608
2.1
668, 214
1,7
3,524,8il
5.9
11,446,607
3.7
4,272,787
2.6
846,713
2.2
3,468,730
5.8
13,005,454
4.2
5, 387, 349
3.2
1, 077, 613
2.8
3,581,471
6.0
15, 218, 811
5.0
6,640,416
4.0
1,335,485
3.5
3,490,098
5.8
16,582,779
5.4
7, 566, 518
4.5
1, 524, 973
3.9
6, 392, 580
10.7
35, 067, 182
U.4
16,692,754
10.0
3, 371, 068
8.7
5,082,962
8.5
32,926,528
10.7
16,979,928
10.2
3,440,244
8.9
3, 699, 701
6.2
27, 640, 193
9.0
15,454,443
9.3
3,149,451
8.1
2,621,189
4.4
22, 202, 269
7.2
13,226,703
7.9
2,720,390
7.0
1, 749, 953
2.9
16, 566, 397
5.4
10, 392, 122
6.2
2,157,614
5.6
3,208,968
5.4
37, 688, 216
12.3
25, 558, 506
15.3
5,477,515
14.2
707, 192
1.2
12,090,813
3.9
8,928,194
5.4
2,094,829
5.4
301, 705
.5
6, 704, 170
2.2
5, 156, 382
3.1
1, 322, 695
3.4
422, 663
.7
14, 163, 567
4.6
11,379,799
6.8
3, 540, 277
9.2
114, 852
.2
7,558,857
2.5
6, 229, 790
3.7
2, 627, 092
6.8
17, 537
(^)
2, 089, 977
.7
1, 696, 219
1.0
854, 300
2.2
4,497
^V
768,001
.3
609, 888
.4
328,449
.8
4, 810
(^)
1,371,895
.4
1, 071, 116
.6
617,667
1.6
722
(=)
481,742
.2
376, 573
.2
225, 399
.6
280
(=)
606,523
.2
425,065
.3
267, 766
.7
433,135
-
^1, 521, 945
-
-
-
-
-
59, 838, 162
100.0
306,616,924
lOO.O
166, 540, 616
100.0
38, 645, 299
100.0
3,918,975
6.5
1,275,411
.4
_
_
_
_
6,914,669
11.6
3,667,621
1.2
194,906
.1
33,920
.1
10, 869, 871
18.2
8, 587, 130
2.8
1,153,505
.7
229,349
.6
14,315,203
23.9
14,602,798
4.8
2,712,793
1.6
535,835
1.4
17,325,401
29.8
22,493,180
7.3
5,081,456
3.1
997, 545
2.6
21,443,411
35.8
32,436,943
10.6
8, 496, 064
5.1
1,665,759
4.3
24,968,252
41.7
43,883,550
14.3
12,768,851
7.7
2,512,472
6.5
28,436,982
47.5
56,889,004
18.6
18,156,200
10.9
3, 590, 085
9.3
32,018,453
53.5
72,107,815
23.5
24,796,616
14.9
4,925,570
12.7
35,508,551
59.3
88,690,594
28.9
32, 363, 134
19.4
6,450,543
16.7
41,901,131
70.0
123,757,776
40.4
49,055,388
29.5
9,821,611
25.4
46,984,093
78.5
156,684,304
51,1
66,035,816
39.7
13,261,855
34.3
50,683,794
84.7
184,324,497
60.1
81,490,259
43.9
16,411,306
42.5
53,304,983
89.1
206,526,766
67.4
94,716,962
56.9
19, 131, 696
49.5
55,054,936
92.0
223,093,163
72.8
105, 109, 084
63.1
21, 289, 310
55.1
58,263,904
97.4
260,781,379
85.1
130,667,590
78.5
26,766,825
69.3
58,971,096
98.6
272, 872, 192
89,0
139, 595, 784
83.8
28,861,654
74.7
59,272,801
99.1
279,576,362
91.2
144,752,166
86.9
30,184,349
78.1
59,695,464
99.8
293,739,929
95,8
156, 131, 965
93.8
33,724,626
87.3
59, 810, 316
100.0
301,298,786
98.3
162, 361, 755
97.5
36,351,718
94.1
59, 827, 853
100.0
303, 388, 763
98,9
164,057,974
93.5
37,206,018
96.3
59, 832, 350
lOO.O
304, 156, 764
99.2
164,667,862
93.9
37,534,467
97.1
59, 837, 160
100.0
305, 528, 659
99.6
165,738,978
99.5
38,152,134
98.7
59,837,882
lOC.O
306,010,401
99.8
166,115,551
99.7
38,377,533
99.3
433, 135
-
^1, 521,945
-
-
-
-
-
60,271,297
-
'305,094,979
-
166, 540, 616
-
38,645,299
-
59,838,162
100.0
306, 616, 924
100. 0
166, 540, 616
100.0
38,645,299
100.0
280
(=)
606, 523
.2
425,065
.3
267, 766
.7
1,002
(^)
1, 088, 265
.4
801, 638
.5
493, 165
1.3
5,812
{')
2,460,160
.8
1,872,754
1.1
1,110,832
2.9
10,309
(=)
3, 228, 161
1.1
2,482,642
1.5
1,439,281
3.7
27,846
i')
5, 318, 138
1.7
4,178,861
2.5
2,293,581
5.9
142, 698
.2
12, 876, 995
4.2
10,408,651
6.2
4,920,673
12.7
565, 361
.9
27, 040, 562
8.8
21,788,450
13.1
3,460,950
21.9
867, 066
1.4
33, 744, 732
11.0
26,944,832
16.2
9,783,645
25.3
1, 574, 258
2.6
45,835,545
14.9
35,873,026
21.5
11,878,474
30.7
4,783,226
8.0
83,523,761
27.2
61,431,532
36.9
17,355,989
44.9
6, 533, 179
10.9
100, 090, 158
32.6
71, 823, 654
43.1
19,513,603
50.5
9, 154, 368
15.3
122,292,427
39.9
85,050,357
51.1
22,233,993
57.5
12, 854, 069
21.5
149,932,620
48.9
100, 504, 800
60.3
25,383,444
65.7
17, 937, 031
30.0
182, 859, 148
59.6
117,434,728
70.5
28,323,688
74.6
24, 329, 611
40.7
217,926,330
71.1
134,177,432
80.6
32, 194, 756
83.3
27, 819, 709
46.5
234,509,109
76.5
141, 744, 000
85.1
33,719,729
87.3
31,401,180
52.5
249,727,920
81.4
148,384,416
89.1
35, 055, 214
90.7
34,369,910
58.3
262, 733, 374
85.7
153,771,765
92.3
36, 132, 827
93.5
38, 394, 751
64.2
274,179,981
89.4
158,044,552
94.9
36,979,540
95.7
42, 012, 761
70.2
284,123,744
92.7
161,459,160
96,9
37, 647, 754
97.4
45,522,959
76.1
292, 014, 126
95.2
163, 827, 818
98.4
38,109,464
98.6
48,968,291
81.8
298,029,794
97.2
165,387,111
99.3
38,415,950
99.4
52,923,493
88.4
302,949,303
98.8
166, 345, 710
99.9
38, 606, 379
99.9
55,919,187
93.5
305, 341, 513
99.6
166,540,616
100.0
38,645,299
100.0
433, 135
-
^1,521,945
-
-
-
-
-
60,271,297
-
'305,094,979
-
166,540,616
-
38,645,299
-
ADJUSTED GROSS lUCOSE CLASSES
Grand total.
Returns vith adjusted gross income, total.
Under +600
+600 under $1, 000
yl, 000 under ^j1, 500
^1, 500 under f2, 000
'^2, 000 under ;),2, 500
y2, 500 under i3, 000
^.3, 000 under ^3, 500
^3, 500 under f^, 000
^, 000 under ^, 500
V^, 500 under +5, 000
:^5, 000 under i6, 000
^6, 000 under £7^ 000
+7, 000 under is, 000
^, 000 under S9, 000
y9, 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 4^100, 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
Returns with no adjusted gross income.
CUMULATED FRCM LOWEST ADJUSTED GROSS INCOME CLASS
Returns with adjusted gross income, total.
Under +600
Under +1, 000
Under ;pl, 500
Under +2, 000
Under +2, 500
Under +3, 000
Under +3, 500
Under ^A, 000
Under v4, 500
Under +5,000
Under +6,000
Under +7, 000
lAider +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
Returns with no adjusted gross income.
Total returns
CUMULATED FRCM HIGHEST ADJUSTED GROSS INCOME CLASS
Returns with adjusted gross income, total.
+1,000,000 or more
+500, 000 or more
^200, 000 or more
yl50, 000 or more
+100, 000 or more
+50,000 or more.
v25,000 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. .
:^, OOO or more. .
+5,000 or more. .
yi, 500 or more.
^y4, 000 or more.
o3, 500 or more.
33,000 or more.
$2,500 or more.
*2,000 or more.
$1,500 or more.
$1,000 or more.
■i^iOO or more- . -
Returns with no adjusted cr^ss income.
Total returns
'Adjucled gross income less adjusted i^ross deficit.
^Lesc than 0.05 percent.
^Adjiicted fross deficit.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
25
Table 2 . —SOURCES OF INCOME AND LOSS BY RETURNS WITH STANDARD OR ITEMIZED DEDUCTIONS
(Taxable and nontaxable returns]
Sources of income
Number of
returns
(Thouaand
dollars)
Returns with standard deductions
Shovfing adjusted gross
income
Number of
returns
(Thauam>d
doltara)
Showing no adjusted gross
income
Number of
returns
Amount
(Thousand
dollars)
Returns with itemized
deductions
Number of
returns
(Thousand
doHara)
CD
(2)
(3)
(^)
(5)
t6)
(7)
(8)
Adjusted gross income and deficit
Salaries and wages (net)
Dividends (after exclusions)
Interest received.
Business or profession;
Net profit
Net loss
Partnership:
Net profit
Net loss
Sales of capital assets:
Net gain t
Net loss
Sales of property other than capital assets:
Net gain
Net loss
Pensions and annuities:
Life expectancy method
3-year method
Rents and royalties:
Net income
Net loss
Estate and trusts I
Income
Loss
Other sources
See text for "Description of Sample" and "Explanation of Classifications
^Adjusted gross income less adjusted gross deficit.
^Adjusted gross deficit.
^Sample variability is too large to warrant showing separately. However,
*Not available.
'Negative "Other sources."
60,271,297
52,850,938
4,682,638
9,273,694
6,894,616
1,715,094
1,645,707
302,041
4,007,011
900,118
93,140
150,212
728,077
343,115
4,113,564
1,605,427
381,120
19,162
(*)
305,094,979
247,370,212
9,355,766
4,395,418
24,322,663
2,891,510
10,220,410
656,938
6,796,602
522,115
36,657
204,350
883,362
577,699
4,008,037
772,946
637, 398
25,850
1,514,464
32,859,730
1,833,706
3,922,230
4,365,484
820,437
781,421
93,669
1,825,514
235,861
52,773
64,294
338,001
178,543
1,878,555
566,577
143, 320
6,916
139,204,338
118,192,556
1,513,528
1,587,881
11,288,401
804,290
3,091,815
75,546
1,684,292
U9,300
34,428
37,348
350,113
267,450
1,483,479
210,207
165,483
3,683
105,669
35,426
69,339
16,437
333,561
7,784
44,161
86,397
25,017
2,477
17,316
^1,521,945
248,232
39,886
36,629
76,409
1,187,917
23,651
198,134
129,739
18,055
2,861
93,005
(')
2,424
C^)
2,717
51,621
42,883
(')
(')
65,015
70,101
2,975
(')
'580,453
19,685,539
2,813,506
5,282,125
2,512,695
556,096
356, 502
164,211
2,095,100
589,240
42,885
68,602
387,652
164,033
2,183,338
995,967
235,065
U,033
(')
167,412,586
128,929,424
7,802,352
2,770,908
12,957,853
399,303
7,104,944
333,258
4,982,571
354,260
49,368
73,997
530,532
309,359
2,459,543
492,638
468,935
18,883
1,259,136
the grand total includes data deleted for this reason.
26
INDIVIDUAL INCOME TAX RETURNS FOR 1959
-SOURCES OF INCOME AND LOSS AND TOTAL ITEMIZED DEDUCTIONS, BY ADJUSTED GROSS INCOME CLASSES
[Taxable and nontaxable returns]
Adjusted gross income classes
All returns
Number of
returns
Adjusted
gross inccme
dotUrm)
Salaries and
wages (net)
(Thixjaand
dolUra)
Dividends
t after
exclusions )
(Thousand
dollora)
Interest
received
(Thouaand
dollara)
Business or profession
Net profit
(Thouaand
doltara)
Net loss
(Thouaand
dollara)
Partnership
Sales of capital assets
Net profit
(Thouaand
dollara)
Net loss
(Thouaand
dollara)
Net gain
(Thouaand
dollara)
Net loss
(Thouaand
dollara)
(1)
(2)
(3)
ii)
(5)
(6)
(7)
(9)
110)
60, 271, 297
'305, 094, 979
247, 370, 212
, 355, 766
4,395,418
24, 322, 663
2, 891, 510
656, 938
6,796,602
No adjusted gross income.
Under $600
i600 under $1,000...
ill, 000 under Jl,500.
111,500 under 12,000.
$2,000 under $2,500.
:i2, 500 under
;i3,000 \inder
; 13, 500 under
:;4,000 under
:;4, 500 under
:;5,000 under
:;6,000 under
;7, 000 under
;;8,000 under
; 19, 000 under
! 110,000 under
; 115, 000 under
1120,000 under
1125,000 under
: 150, 000 under
i .3, 000.
113,500.
., 000.
,500.
,000.
I, 000. .
', 000. .
1, 000. .
,000..
$10, 000.
1 115, 000. .
; 120, 000. .
1 125, 000. .
1 150, 000. .
1 1100, 000.
! 1100,000 under *150,000. ..
I il50, 000 under S200, 000. . .
i 1200, 000 under S500, COO. . .
i 1500, 000 under $1,000,000.
ill, 000, 000 or more
Returns under $5, 000
Returns A5,000 under $10,000.
Returns $10, 000 or more
433, U5
3,918,975
2,995,694
3,955,202
3,445,332
3, 510, 198
3, 618, 010
3, 524, 841
3,468,730
3,581,471
3,490,098
6, 392, 580
5, 082, 962
3,699,701
2, 621, 189
1,749,953
3, 208, 968
707, 192
301, 705
422, 663
114, 852
17, 537
4,497
4,310
722
280
■^1,521,945
1,275,411
2, 392, 210
4,919,509
6, 015, 668
7, 890, 382
9,943,763
11,446,607
U, 005, 454
15,218,811
16,582,779
35,067,182
32,926,528
27, 640, 193
22,202,269
16, 566, 397
37, 688, 216
12, 090, 813
6, 704, 170
14, 163, 567
7, 558, 857
2,089,977
768,001
1,371,895
481, 742
606,523
248,232
1, 116, 099
1, 822, 914
3, 752, 570
4, 641, 608
6, 319, 678
8, 250, 462
9,761,467
11, 34.4, 529
13, 578, 506
14, 831, 204
31, 903, 745
30, 148, 321
25, 084, 338
19,937,813
14, 603, 831
30, 361, 294
7, 232, 382
3, 251, 085
5,715,734
2, 498, 934
545, 850
168, 218
206, 774
31, 276
13,348
39,886
14,069
42,419
84,247
111, 271
117, 949
140, 801
126, 131
120, 600
129,634
111,841
244,117
257, 057
243,747
231, 530
211, 330
930, 658
732, 321
550, 974
1, 637, 581
1, 414, CkM
597, 142
254, 810
512, 415
192, 292
306, 900
36,629
33, 960
71,090
147, 531
166,423
168, 757
172, 865
136,461
134,900
128, 762
139, 852
280, 402
261,433
249,236
201, 212
173, U8
559, 710
305, 354
187, 626
446,228
244, 736
69, 057
23,721
37,474
10, 740
8,141
76,409
148, 239
309, 566
574, 191
688, 078
793, 364
877, 503
935,086
941, 164
910,422
990, 901
1, 687, 931
1, 383, 536
1, 229, 214
1, 083, 613
916,077
3, 176, 156
2, 021, 286
1, 359, 051
2,969,785
1,061,011
129, 750
26, 721
25,390
4,627
3,592
1,187,917
93, 743
56, 238
83, 614
88, 778
81, 356
101, 079
89,569
85, 936
87,217
74,448
1X7, (y.2
99, 942
65, 526
58,422
32,858
109,895
55, 995
35, 390
96, 870
93, 275
33, 620
12, 919
27,905
9,593
12, 362
23,651
21,082
32,155
62,187
39, 370
116, 843
136, 719
161, 181
178, 881
216, 300
243, 318
477,440
427,512
394, 895
386, 524
318,794
1, 406, 443
995,468
784, 781
1, 907, 795
1, 269, 380
298, 208
94,436
136,930
25, 566
14, 551
198, 134
46,904
5,458
7,132
7,123
8,164
10, 868
18, 203
11,812
8,914
7,735
15,339
14, 583
14,420
8,028
17, 622
36. 575
30, 010
13,821
58. 576
46, 375
19, 189
12,331
23,277
7,629
8,716
129,739
63, 818
41, 035
83,071
92, 549
107,490
116,873
113,542
106,404
115,301
107, 789
205, 536
218, 014
180, 492
193,215
174, 743
692,134
450, 052
331,680
922,606
804,058
396,129
193, 562
460,346
222, 300
274,124
18, 055
10,485
8,922
13,697
13,359
16, 788
17, 183
19,874
22, 396
24,094
18,139
40, 985
35, 966
29,051
26,641
22,006
69, 335
36,415
21,909
39, 947
13,700
2,141
487
451
58
31
35, 941, 686
19, 546, 335
4, 783, 226
^87,158,649
134,402,569
83, 523, 761
75, 667, 269
121, 678, 048
50, 024, 895
1,036,848
1, 187, 781
7,129,137
1, 337, 230
1,165,401
1,892,787
7, 244, 923
6, 300, 371
10, 777, 369
2, 029, 895
373, 790
487, 825
1, 281, 687
2, 005, 165
5,933,558
330, 447
69, 992
255,499
1, 077, 511
972,000
4, 746, 991
182, 992
154,649
184,474
All returns — Continued
Sales of property other
than capital assets
Adjusted gross income classes
Net gain
(Thouaand
dollara)
(Thouamtd
doltara)
Pensions and
annuities
Life
expectancy
method
(TItouamnd
dollara)
3-year
method
(Thouaand
dollara)
Rents and royalties
(Thouaand
dollara)
(Tttouaartd
dollara)
Estates and trusts
(Thouaand
dollara)
(Ttiouaand
dollara)
Other
sources
dollara)
Returns with itemized deductions
Number of
returns
Adjusted
gross income
(Thouaand
dollara)
Total
itemized
deductions
(Thouaand
dollara)
(12)
(13)
(14)
(15)
(17)
(21)
(22)
(23)
86, 657
883, 352
577, 699
4, 003, 037
772,946
22, 510, 245
167,412,585
32,017,337
No adjusted gross income.
Under $600
i500 under $1, 000. . .
SI, 000 under fil,500.
11,500 under $2,000.
$2,000 under $2,500.
115,000 under
116,000 under
! 17, 000 under
li8,000 under
119,000 under
! 110, 000 under
1 .15, 000 under
!i20, 000 under
i 125, 000 under
(150,000 under
1 15, 000. .
1 17, 000. .
118,000..
; 19, 000. .
1110,000.
(115,000..
1120,000..
1125,000..
1 ,50, 000. .
$100, 000.
1 1100, 000 under |150, 000
i 1150, 000 under S200, 000
i 1200, 000 under S500, 000
1 1500, 000 under $1, 000, 000.
111,000,000 or more
2,851
672
2,293
2,674
2,851
2,560
3,722
1,966
3,949
1,863
5,235
3,801
6,559
3,763
2,848
11,494
5,550
4,017
9,509
5,862
835
381
354
257
14
93,005
4,371
2,986
3,112
5,378
3,864
2,913
5,623
3,550
3,212
3,524
6,912
7,401
6,748
2,109
5,571
15,392
7,628
2,705
8,133
6,574
861
478
868
272
60
2,717
5,137
11,540
52,215
67,845
82,688
78, 626
57,774
52, 228
45, 659
40, 353
64,790
48,718
41, 389
31, 425
19, 032
58, 352
28, 239
20, 259
35, 016
18,501
5,725
2,221
2,360
296
256
i.')
2,185
7,024
21,405
38, 379
57, 214
50, 325
47, 010
52, 896
38,649
29,614
55, 778
35, 746
23,444
16, 063
14, 258
32,229
14,304
5,904
11, 462
7,833
2,901
660
756
111
109
65,015
45, 707
99, 574
176, 005
168,423
168,207
154, 865
159, 038
123, 773
114, 315
124,950
235,735
205, 302
218, 872
142, 567
147, 265
453, 237
277, 233
167, 395
401, 189
224, 360
61, 814
21,468
29, 916
8,515
7,796
70, 101
16,617
9,922
18,025
24,043
21, 398
23,806
24,725
25, 420
32, 375
32, 263
63, 777
57,179
46, 051
42, 520
27,893
81, 422
31, 199
20,838
47,095
25,302
11,266
4,057
9,344
3,704
2,504
2,975
1,494
5,393
12, 855
12, 565
9,037
17, 039
11, 710
13, 261
13,909
9,566
21, 257
25,150
29,993
30,950
19, 861
78, 595
52,012
38,313
110,043
67, 921
16, 558
8,450
15,495
5,330
4,454
(^)
3,284
1,357
1,954
3,202
1,703
1,925
347
1,004
216
5
'580,453
■'4, 452
31, 392
65, 850
75, 470
77, 883
90,623
92,479
79,341
79,115
87,865
130, 682
127, 343
99, 810
84,490
L 71,606
243, 816
139, 217
99, 702
250, 342
129,096
34,911
3,972
5,534
904
■'3,084
32, 633
190, 202
442,503
612, 359
783, 035
979, 643
1, 102, 404
1, 219, 195
1,407,951
1,497,889
3, 288, 072
2, 851, 782
2, 156, 377
1, 541, 470
1, 051, 012
2,046,367
535, 308
247, 555
375, 332
110,742
17, 190
4,453
4,764
718
279
12,159
158,064
566,445
1, 072, 501
1,756,012
2, 702, 285
3, 584, 195
4, 570, 216
5,983,978
7,118,754
18, 073, 389
18, 559, 081
15, 119, 133
13,060,555
9,945,093
24, 197, 596
9, 174, 353
5,507,483
12, 686, 607
7, 301, 731
2, 048, 701
750,426
1, 359, 440
479,032
605, 304
22,353
85,813
235,059
383,667
541,802
734,353
921,040
1,092,184
1,348,450
1,535,934
3,732,818
3,665,243
3,050,833
2,411,960
1,811,825
4,191,131
1,456,299
822,070
1,784,0X
1,071,342
359,720
149,254
293,344
104,455
211,844
Returns under $5,000
Returns i5,000 under $10,000.
Returns $10,000 or more
26,077
22,207
38, 373
132, 638
28,741
42,971
505, 782
205,355
171,225
356, 091
145, 289
76, 319
1,405,372
949, 742
1,652,923
298, 695
237, 520
236,731
110,915
127,211
399, 272
5,612
5,240
14, 993
96, 123
513,931
904,410
8, 267, 314
lu, 393, 713
3, 343, 718
27, 534, 610
75,757,301
54, 120, 675
6,900,665
14,672,679
10,443,993
See text for "Description of Sample" and "Explanation of Classifications and Terms. "
'Adjusted gross income less adjusted gross deficit.
''Adjusted gross deficit.
^Sample variability is too large to warrant showing separately. However, the grand total includes data deleted for this reason.
^Negative "Other sources. "
INDIVIDUAL INCOME TAX RETURNS FOR 1959
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INDIVIDUAL INCOME TAX RETURNS FOR 1959
35
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INDIVIDUAL INCOME TAX RETURNS FOR 1959
39
Table 5 . —FORM 1040A RETURNS— INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES
Adjusted gross income classes
Adjusted gross income classes
Grand total
Taxable returns, total
$600 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
Nontaxable returns, total....
Under $600
$600 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
Returns under $5, 000,
Returns $5,000 under $10,000,
Number of
returns
Adjusted
gross income
(Thaiasnd
dollMra)
13,119,991
873,044
2,412,121
2,394,787
2,245,113
2,123,106
1,275,397
825,375
489,358
309,015
172,675
5,181,595
2,453,123
610,031
993,050
583,696
366,685
129,007
40,669
5,334
15,183,763
3,117,823
(Thousand
dollars^
54,010,227
47,824,292
725,612
3,535,890
5,992,858
7,853,482
9,523,469
6,968,116
5,323,860
3,652,482
2,615,021
1,633,502
6,185,935
770,189
451,002
1,437,555
1,447,383
1,256,023
571,125
217,967
33,564,588
20,445,639
Salaries
and wages
(Thouaand
dottara)
53,946,914
47,772,724
724,092
3,531,831
5,987,144
7,845,369
9,512,423
6,960,727
5,318,032
3,648,466
2,612,7(K-
1,631,936
6,174,190
766,631
449,095
1,434,387
1,446,143
1,254,746
570,675
217,885
33,522,536
20,424,378
Other income
Number of
returns
779,372
31,002
73,337
88,004
130,340
159,008
106,005
81,004
53,003
34,668
23,001
136,006
52,336
23,668
32,001
10,334
12,667
3,667
(M
616,364
299,014
(Thouaand
dotlara)
15)
63,313
51,568
1,520
4,059
5,714
3,113
11,046
7,389
5,828
4,016
2,317
1,566
11,745
3,558
1,907
3,168
1,240
1,277
450
(M
42,052
21,261
Tax withheld
Number of
returns
Total amount
(Thmjaand
dollars)
Returns with excess
social security tax
Number of
returns
Amount of
excess
(Thcuaaitd
dollars)
Exemptions
(Ttiouaand
dotlara)
(6)
17,129,656
523,826
1,650,283
2,451,722
2,914,145
3,453,373
2,405,720
1,710,886
1,034,052
636,432
349,217
:,483,022
1,739,687
768,638
1,988,699
1,756,488
1,364,868
605,830
223,411
31,001
(1)
19,217,559
6,395,119
Number of
returns with
no taxable
income
5,181,595
5,181,595
2,453,123
610,031
993,050
583,696
366,685
129,007
40,669
4,667
(M
5,135,592
46,003
Tax due at time of filing
Number of
returns
(Thousand
dollar a)
Taxable income
Number of
returns
(8)
13,119,991
13,119,991
873,044
2,412,121
2,394,787
2,245,113
2,123,106
1,275,397
825,375
489,358
309,015
172, 675
10,048,171
3,071,820
( Thousand
dollars)
(9)
25,912,286
25,912,286
129,178
1,531,672
2,942,071
4,153,138
5,116,837
3,866,146
3,081,423
2,253,489
1,717,322
1,121,010
13,872,896
12,039,390
Overpayment (refund)
Number of
returns
(Thousand
dollars)
Taxable returns, total.
$600 under $1,000.
$1,000 under $2,000.
$2,000 under $3,000.
$3,000 under $4,000.
$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.
Nontaxable returns, total.
Under $600
$600 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.
25 Returns under $5,000
26 Returns $5,000 under $10,000.
(12)
(13)
(W)
(15)
(16)
5,279,994
6,008,057
5,029
4,512,559
12,986,983
5,748,316
231,344
5,002
4,512,559
163,007
25,941
306,318
587,712
841,462
$4^000 under $5^000 1,044,615
789,490
630,945
463,475
356,051
233,985
844,042
2,360,452
2,366,452
2,228,445
2,118,772
1,273,397
824,708
489,358
308,682
172,675
79,910
397,703
675,359
911,194
1,114,281
836,082
663,022
477,950
359,546
233,269
12,667
81,004
60,670
39,002
22,334
13, 3X
(M
27
903
1,363
1,273
956
420
4,619,566
259,741
(M
(M
2,806,048
2,473,946
2,389,453
531,027
803,374
452,689
294,681
107,339
36,002
4,334
79,177
31,320
64,329
39,417
29,214
11,284
3,936
712
14,496,726
3,109,823
3,433,188
2,574,869
15,666
218,344
59,003
444,689
588,363
1,026,718
1,000,383
536,360
349,351
235,345
171,342
101,005
1,061
12,402
16,590
25,614
34,029
23,452
17,966
13,129
10,787
7,977
88 3,119,156
4,941 1,393,403
89,696
73,311
(17)
(18)
13,129,656
8,518,424
631,329
812,041
1,941,430
1,777,422
1,205,393
1,113,722
732,370
473, 690
253,346
137,340
71,670
55,030
103,787
104,237
95,346
103,695
70,044
50,Oi3
27,604
14,282
7,261
4,611,232
259,741
2,388,119
530,360
800,373
451,023
293,682
106,672
36,002
4,334
79,177
31,320
64,329
39,417
29,214
11,284
3,936
712
11,420,237
1,709,419
716,836
174,234
14
15
16
17
IS
19
20
21
22
23
24
25
26
See text for "Description of Sample" and "Explanation of Classifications and Terms."
^Sample variability is too large to warrant showijig separately. However, the grand total includes data deleted for this reason.
40
INDIVIDUAL INCOME TAX RETURNS FOR 1959
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44
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 9 . —RETURNS WITH INCOME TAX— ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AVERAGE TAX, AND EFFECTIVE TAX RATE,
GROSS INCOME CLASSES AND TYPES OF INCOME TAX
BY ADJUSTED
Adjusted gross income classes
Number of
returns with
income tax
after credits
Adjusted
gross inccfoe
(Tbouaand
dollars)
Taxab3 e
income
(Thousand
dollars)
Income tax
after credits
(Thouaand
dollars)
Average
income tax
Effective
tax rate —
income tax
after credits
as percent
of taxable
income
(1).
U)
O)
U)
(5)
ALL TAXABLE RETUBJIS
Total
$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
RHTJHNS WITH NORMAL TAX AND SURTAX
Total
$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 $20,00a
$20,000 under $25,000.
$25,000 under $50,000.
$50,000 under $100,000.
$100,000 under $150,00a
$150,000 under $200,000.
$200,000 under $500,000
$500,000 under $1,000,000.
$1,000,000 or more
RETURNS WITH ALTERNATIVE TAX
Total.
Under $15,00a
$15,000 under $20,000.
$20,000 under $25,00a
$25,000 under $50,000
$50,000 under $100,00a
$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
Returns under $5,000
Returns $5,000 under $10,000
Returns $10,C0O or more
47,496,913
287,775,346
166,385,053
33,645,299
1,341,398
2,129,771
2,093,777
2,494,170
2,766,760
2,876,359
3,062,895
3,324,058
3,325,929
6,216,537
5,036,281
3,688,764
2,616,468
1,747,657
3,203,834
706,164
301,431
422,251
114,711
17,465
4,475
4,776
717
265
1,116,472
2,674,096
3,647,621
5,603,123
7,626,054
9,353,232
11,481,953
14,123,691
15,308,246
34,117,177
32,627,712
27,559,833
22,162,993
16,544,491
37,628,019
12,073,580
6,698,056
14,143,923
7,549,453
2,080,621
764,285
1,361,923
478,154
545,633
194,536
955,378
1,542,106
2,337,578
3,376,072
4,252,413
5,372,337
6,631,896
7,560,493
16,684,611
16,979,238
15,454,065
13,226,703
10,389,591
25,557,238
8,927,311
5,155,939
11,379,799
6,229,490
1,695,238
609,591
1,070,737
376,573
425,065
38,920
190,429
306,486
461,710
668,214
346,713
1,077,613
1,335,485
1,524,973
3,371,068
3,440,244
3,149,451
2,720,390
2,157,6U
5,477,515
2,094,829
1,322,695
3,540,277
2,627,092
854,300
328,449
617,667
225,399
267,766
29
89
1A6
185
242
294
352
402
459
542
683
354
1,040
1,235
1,710
2,966
4,388
3,384
22,902
48,915
73, 396
129,327
314,364
1,010,438
47,386,617
158,726,306
35,102,010
1,341,398
2,129,771
2,093,777
2,494,170
2,766,760
2,876,359
3,062,395
3,324,053
3,325,929
6,216,537
5,036,281
3,688,764
2,616,468
1,747,657
3,203,834
706,130
299,200
393,762
55,142
5,670
1,007
909
1,116,472
2,674,096
3,647,621
5,603,123
7,626,054
9,353,232
11,481,953
14,123,691
15,803,246
34,117,177
32,627,712
27,559,833
22,162,993
16,544,491
37,628,019
12,072,907
6,646,803
12,968,035
3,527,937
670,406
171, 347
253,718
61,730
98,261
194,536
955,378
1,542,106
2,337,578
3,376,072
4,252,413
5,372,837
6,631,396
7,560,493
16,634,611
16,979,238
15,454,065
13,226,703
10,389,591
25,557,238
8,927,193
5,111,402
10,363,655
2,360,253
527,187
128,446
180,406
43,293
69,661
38,920
190,429
306,486
461,710
668,214
346,713
1,077,613
1,335,485
1,524,973
3,371,068
3,440,244
3,149,451
2,720,390
2,157,614
5,477,515
2,094,620
1,307,414
3,160,871
1,204,812
278,182
75,898
121,815
34,036
57,537
29
89
146
135
242
294
352
402
459
542
633
854
1,040
1,235
1,710
2,966
4,370
8,027
21,849
49,062
75,370
134,010
369,957
1,224,191
UO, 296
9,229,489
3,543,289
(')
2,231
28,489
59,569
11,795
3,468
3,867
625
213
51,253
1,180,393
4,021,516
1,410,215
592,938
1,108,205
416,424
447,372
(')
44,537
1,016,144
3,369,237
1,168,051
431,145
890,331
333,280
355,404
(^)
15,281
379,406
1,422,230
576,118
252,551
495,352
191,363
210,229
(M
6,849
13,318
23,376
48,844
72,323
128,227
306,181
964,353
23,415,117
19,305,707
4,776,089
71,434,488
133,012,206
33,328,652
32,223,3d4
72,734,208
61,427,431
6,450,543
14,333,767
17,355,939
275
769
3,634
(6)
23.2
20.0
19.9
19.9
19.8
19.3
19.9
20.1
20.1
20.2
20.2
20.3
20.4
20.6
20.8
21.4
23.5
25.7
31.1
42.2
50.4
53.9
57.7
59.9
63.0
22.1
20.0
19,9
19.9
19.3
19.8
19.9
20.1
20.1
20.2
20.2
20.3
20.4
20.6
20.8
21.4
23.5
25.6
30.5
42.1
52.8
59.1
67.5
78.6
82.6
34.3
37.3
42.2
49.3
52.5
55.7
57.4
59.2
20.0
20.4
28.3
See text for "Description of Saiaple" and "Explanation of Classifications and Terms."
^Sample variability is too large to warrant showing ceparntely. However, the grand total includes data deleted for this reason.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
45
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46
INDIVIDUAL INCOME TAX RETURNS FOR 1959
II
■\ \D
C^ <0 ON O rH ry
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INDIVIDUAL INCOME TAX RETURNS FOR 1959
47
Table 11.— NUMBER OF RETURNS WITH TAXABLE INCOME, BY ADJUSTED GROSS INCOME CLASSES AND BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES
PART I.— JOINT RETOHNS AJiD RETURNS OF SURVIVING SPOUSE
Adjusted gross income classes
Number of
returns
with tax-
able income
Taxable income classes
Not over
$4,000
Over
$4,000
not over
$8,000
Over
$8,000
not over
$12,000
Over
$12,000
not over
$15,000
Over
.$16,000
not over
$20,000
Over
$20,000
not over
$24,000
Over
$24,000
not over
$28,000
Over
$28,000
not over
$32,000
Over
$32,000
not over
$36,000
Over
$36,000
not over
$40,000
Over
$40,000
not over
$44,000
Over
$44,000
not over
$52,000
Grand total
Taxable returns, total
$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, OX. . .
$500,000 under $1,000,000.
$1,000,000 or iDore
Nontaxable returns, total...
(1)
(2)
(3)
14)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
1
30,621,270
19,685,929
8,136,086
1,599,115
479,013
228,447
134,151
85,963
60,887
40,770
33,038
26,303
35,614
1
2
30,538,413
19,603,155
3,136,052
1,599,082
479,012
228,447
134,151
86,963
60,887
40,770
33,088
26,303
35,611
2
3
i.
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
(M
98,016
328,095
710,048
1,030,910
1,321,500
1,635,250
2,038,894
2,287,682
4,834,381
4,346,741
3,336,550
2,437,196
1,637,125
3,014,654
645,926
273,061
384,013
103,173
15,237
3,874
3,989
530
180
(M
98,016
328,095
710,048
1,030,910
1,321,500
1,635,250
2,038,894
2,287,682
4,748,647
3,308,158
1,482,637
458,805
111,062
41,004
1,205
1 846
52
(M
2
135,734
1,038,583
1,853,913
1,978,391
1,526,053
1,585,556
15,243
/ 1,534
\ 959
59
(M
7
1
1,359,100
230,680
7,752
1,441
67
36
1
28,994
359,459
73,512
6,317
170
48
2
30,329
161,590
36,315
182
(M
3
2
1
28,330
105,515
285
(')
6
86,402
542
(')
3
1
_
59,948
914
(M
1
2
33,682
2,059
(')
3
3
28,576
4,477
(')
7
3
16,001
10,257
36
4
5
2,854
32,647
91
9
10
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
13
19
20
21
22
23
24
25
25
27
82,357
82,774
(M
(')
1
-
-
-
-
-
(M
27
Adjusted gross income classes
Taxable income classes — Continued
Over
$52,000
not over
$64,000
Over
$64,000
not over
$76,000
Over
$76,000
not over
$88,000
Over
$88,000
not over
$100,000
Over
$100,000
not over
$120,000
Over
$120,000
not over
$140,000
Over
$140,000
not over
$160,000
Over
$160,000
not over
$130,000
Over
$180,000
not over
$200,000
Over
$200,000
not over
$300,000
Over
$300,000
not over
$400,000
Over
$400,000
Grand total
Taxable returns, total
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
1
29,472
16,114
8,581
5,853
5,348
3,117
1,575
1,063
744
1,690
553
778
1
2
29,470
16,114
8,581
5,853
5,346
3,113
1,574
1,068
742
1,690
553
778
2
-
29,024
409
28
9
15,088
971
40
14
1
6,206
2,269
75
30
1
1,149
4,513
161
30
4,743
530
72
1
1,899
1,033
179
2
-
79
1,214
281
622
444
2
119
621
2
-
-
1,675
15
491
71
1
115
484
179
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
$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 uncer $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
Nontaxable returns, total...
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
25
27
(M
-
-
-
(')
(M
1
-
(M
-
-
-
27
Footnote at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms,
48
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 11.— NUMBER OF RETURNS WITH TAXABLE INCOME, BY ADJUSTED GROSS INCOME CLASSES AND BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES-
PART II SEPARATE RETURNS OF HUSBAimS AND WIVES AND OF SINGLE PERSONS NOT HEAD OF HOUSEHOLD OR SURVIVING SPOUSE
Adjusted gross income classes
Number of
returns
with tax-
able income
Taxable income classes
Hot over
$2,000
Over
$2,000
not over
$4,000
Over
$4,000
not over
$6,000
Over
$5,000
not over
$8,000
Over
$3,000
not over
$10,000
Over
$10,000
not over
$12,000
Over
$12,000
not over
$14,000
Over
$14,000
not over
$16,000
Over
$16,000
not over
$18,000
Over
$18,000
not over
$20,000
Over
$20,000
not over
$22,000
Over
$22,000
not over
$26,000
Grand total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
1
16,252,201
9,557,497
4,760,165
1,358,093
303,037
95,381
47,255
29,101
19,580
14,702
9,306
8,274
9,666
1
2
Taxable returns , total
16,088,101
9,393,837
4,760,131
1,368,093
302,704
95,381
47,198
29,101
19,580
14,702
9,306
3,274
9,666
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
1,333,398
2,018,346
1,744,959
1,739,511
1,687,537
1,487,349
1,351,152
1,183,948
940,934
1,173,015
596,490
303,373
152,361
94,338
161,259
50,729
23,821
32,029
10,125
2,023
519
581
122
81
1,333,398
2,018,346
1,744,959
1,739,511
1,507,356
556,549
247,610
126,695
55,391
40,858
8,450
2,415
> 2,121
1
1
180,181
930,800
1,103,542
1,057,253
374,876
505,138
83,976
17,839
r 2,827
1 2,497
[ 859
343
(')
627,020
504,054
191,455
29,781
9,233
5,422
450
1
91,664
118,835
67,936
23,027
r 1,028
■ I 213
I. .
1
14,086
73,390
1,579
725
1
_
40,030
5,538
• 629
1
12,414
15,291
f 855
16,851
2,193
525
1
8,201
5,603
r 863
1 32
I (M
(M
7,406
1,304
(M
(M
5,188
3,062
(M
1
1,235
8,330
91
(M
2
1
3
$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..
4
5
6
7
3
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Nontaxable returns, total....
27
164,100
163,660
(M
(M
-
(M
-
-
-
-
-
-
27
Adjusted gross income classes
Taxable income classes — Continued
Over
$26,000
not over
$32,000
Over
$32,000
not over
$38,000
Over
$38,000
not over
$44,000
Over
$44,000
not over
$50,000
Over
$50,000
not over
$60,000
Over
$60,000
not over
$70,000
Over
$70,000
not over
$80,000
Over
$80,000
not over
$90,000
Over
$90,000
not over
$100,000
Over
$100,000
not over
$150,000
Over
$150,000
not over
$200,000
Over
$200,000
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
8,990
5,712
3,780
2,547
3,037
1,759
1,067
613
489
1,201
355
583
1
Taxable returns, total
$600 under $1,000
2
8,990
5,712
3,780
2,547
3,037
1,759
1,052
513
489
1,201
355
583
2
8,637
350
2
1
5,133
558
(M
1
2,498
1,258
(M
1
-
551
1,955
(')
1
2,963
69
4
1
1,537
168
3
1
829
219
11
3
324
273
12
4
52
397
29
1
326
286
83
1
156
189
383
120
80
3
4
5
6
7
8
9
10
U
12
13
14
15
16
17
18
19
20
21
22
23
24
25
$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. .
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
25
Nontaxable returns, total
27
-
-
-
-
-
(M
-
-
-
-
-
27
Footnote at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms."
INDIVIDUAL INCOME TAX RETURNS FOR 1959
49
Table 11.— NUMBER OF RETURNS WITH TAXABLE INCOME, BY ADJUSTED GROSS INCOME CLASSES AND BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES— Continued
PART III.— RETURNS OF HEADS OF HOUSEHOLD
Adjusted gross Income classes
Number of
Taxable income classes
returns
with tax-
able income
Not over
$2,000
Over
$2,000
not over
$4,000
Over
$4,000
not over
$6,000
Over
$6,000
not over
$8,000
Over
$8,000
not over
$10,000
Over
$10,000
not over
$12,000
Over
$12,000
not over
$14,000
Over
$1. ,000
not over
$16,000
Over
$16,000
not over
$18,000
Over
$18,000
not over
$20,000
Over
$20,000
not over
$22,000
Over
$22,000
not over
$24,000
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(U)
(12)
(13)
872,099
275,291
379,085
138,965
40,646
12,728
6,771
3,976
2,576
2,468
1,785
1,342
755
1
Taxable returns, total
$600 under $1,000
2
870,399
273,625
379,085
138,965
40,612
12,728
6,771
3,976
2,576
2,468
1,785
1,342
755
2
3
7,667
13,409
20,723
44,611
48,313
67,510
76,493
101,216
97,313
159,140
93,050
48,841
26,911
16,194
27,921
8,509
4,549
6,209
1,408
205
82
106
15
4
7,667
13,409
20,723
44,611
45,521
57,593
39,555
28,781
9,282
4,958
- (M
(M
9,917
36,938
72,435
88,031
131,719
" 30,748
5,170
■ 1,332
0)
1
22,463
61,176
42,133
r 10,041
J (M
1,199
(M
102
(M
(1)
16,077
13,817
8,581
633
12,143
(M
5,280
1 1.353
(1)
3,086
(1)
2,024
( (')
\ 102
(')
891
1,303
(')
1,406
(M
(1)
-
651
687
(M
1
(M "
686
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
'6
$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
Nontaxable returns, total....
27
(M
(>)
-
-
(M
-
-
-
-
-
-
-
-
27
Adjusted gross income classes
Taxable income classes — Continued
Over
$24,000
not over
$28,000
Over
$23,000
not over
$32,000
Over
$32,000
not over
$38,000
Over
$38,000
not over
$44,000
Over
$44,000
not over
$50,000
Over
$50,000
not over
$60,000
Over
$60,000
not over
$70,000
Over
$70,000
not over
$80,000
Over
$80,000
not over
$90,000
Over
$90,000
not over
$100,000
Over
$100,000
not over
$150,000
Over
$150,000
not over
$200,000
Over
$200,000
not over
$300,000
over
$300,000
Grand total
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
1
1,722
1,103
777
616
293
303
284
141
123
76
135
61
48
29
1
2
Taxable returns, total
$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
Nontaxable returns, total
1,722
1,103
777
616
293
303
284
141
123
76
135
61
48
29
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
1,717
(')
1,063
i "
1
(M
56
(1)
(M
205
289
288
(M
1
266
(M
120
(1)
1
-
99
(M
1
(') "
43
5
2
79
46
10
27
34
47
1
11
14
4
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27
See teirt for "Description of Sample" and "Explanation of Classifications and Terms."
^San^ile variability is too large to irarrant showing separately. However, the grand total includes data deleted for this reaso
50
INDIVIDUAL INCOME TAX RETURNS FOR 1959
^ in \o
r- to Ox o .-1
Oi in si U~\ -^
iH (H ^^ rH rH
c^ m o\ o rH
rH rH rH nj m
nj n ^
CM cj ni
in r-H to
rH CO r-
r- ^ -J
A, 249
7,179
8,796
12,095
25,464
27,651
32,352
28,969
22,956
127,301
108,531
89,092
>96,390
.69,334
•4- n -^
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w> ■«»«>»»
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INDIVIDUAL INCOME TAX RETURNS FOR 1959
51
rji^-4-iriio C-coo-O'-
c^J^^^c^^(^Jf^J OJ tNj (Mc
f vft \D O CD CT>
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52
INDIVIDUAL INCOME TAX RETURNS FOR 1959
(— tX) CT" o ^^
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la- +j U 1
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53
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55
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INDIVIDUAL INCOME TAX RETURNS FOR 1959
65
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INDIVIDUAL INCOME TAX RETURNS FOR 1959
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INDIVIDUAL INCOME TAX RETURNS FOR 1959
67
Table 16.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BY STATES
[Taxable and nontaxable returns]
Number of
returns
Adjusted
gross income
less deficit
( Thousand
dollmra)
Salaries and
wages (net)
( Thoaaand
dollar*)
Dividends
(after
exclusions)
( Thousand
dot I art)
Interest
received
(Thousand
dollara)
Comb ined
business
net profit
and loss
( Thousand
dollars)
Combined
partnership
net profit
and loss
(Thousand
dollar*)
Combined net
gain and
loss from
sales of
capital
assets
(Thousand
dollara)
Comb ined
rents and
royalties
net income
and loss
( Thousand
dollars)
Taxable
income
(Thousand
dollara)
Income tax
after
credits
(Thousand
dollars)
(1)
{•;)
(3)
M
(5)
(6)
(7)
(8)
(•?)
(11)
United States^
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 Hampsh ire
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
Uiscons in
Wyoming
Other areas^
60,259,55*
305, 370, 580
2-17,351,706
9,563,700
166, 573, 7.45
38,653,002
813,235
49,633
381,395
4i9,939
5,624,i03
597,727
959,873
154,529
352,402
1,509,908
1,042,878
225,050
215,076
3,756,293
1,550,060
957,416
737,528
846,831
823, 138
339,903
1,147,383
1,984,857
2,600,665
1,160,340
425,116
1,459,045
225,878
503,252
106,630
229,136
2,266,499
271,221
6,478,848
1,291,665
206,382
3,X5,799
713,636
602,822
4,053,190
319,288
583,349
224,612
1,030,0(»
2,842,195
281,196
130,055
1,220,881
976,841
548,657
1,375,870
114,694
142,326
3,500,858
303,182
1,904,676
1,645,807
33,072,012
2,967,757
5,655,863
951,803
1,344,804
7,052,349
4,516,773
1,051,888
933,629
20,932,430
7,647,883
4,009,312
3,356,453
3,472,293
3,960,248
1,303,173
6,146,195
10,111,065
14,218,448
5,318,557
1,553,328
6,341,945
1,033,983
2,085,106
582,298
1,003,257
12,867,036
1,315,189
37,041,548
5,032,725
747,449
17,921,389
3,169,698
3,095,901
20,199,594
1,480,696
2,324,446
742,195
4,173,394
13,434,706
1,393,053
521,362
5,476,780
5,240,410
2,330,905
6,691,462
565,475
611,282
2,943,823
269,772
1,511,404
1,260,026
26,345,667
2,292,313
4,591,698
720,978
1,450,756
5,286,560
3,796,291
379,691
743,943
17,263,434
6,473,228
2,792,790
2,549,220
2,777,554
3,133,516
1,070,839
5,159,651
8,446,922
12,090,865
4,206,297
1,263,825
5,433,454
633,133
1,444,150
460,599
325,955
10,730,030
1,063,207
29,434,897
4,173,767
453,432
15,123,496
2,506,622
2,420,764
16,746,025
1,247,605
1,985,368
473,457
3,400,979
10,575,270
1,148,362
413,033
4,675,057
4,233,709
2,017,313
5,393,495
429,765
511,989
53,678
2,001
51,649
22,713
953,713
78,846
273,780
124,262
85,062
341,672
92,537
22,310
12,573
579,753
141,377
75,124
62,520
79,676
79,395
56,065
168,297
415,029
324,434
140,560
15,281
225,516
23,452
42,337
11,767
38,156
405,958
17,063
1,820,387
115,326
8,930
464,346
60,665
52,403
769,659
58,569
38,725
9,156
77,539
296,558
24,021
21,195
147,923
93,556
50,033
136,510
9,348
51,667
31,235
2,522
39,554
15,845
645,380
58,414
74,135
9,396
33,128
170,374
44,077
3,491
16,927
244,741
84,437
74,113
50,173
39,599
45,354
18,447
93,606
137,642
194,051
99,953
14,359
98,838
20,751
31,615
14,092
18,736
157,234
14,121
595,865
43,812
13,469
229,470
37,575
57,332
192,034
20,649
22,723
14,598
47,752
186,555
18,164
8,553
52,099
107,698
17,367
109,637
10,212
17,053
202,412
13,743
145,275
194,406
2,125,459
251,477
339,032
49,091
100,328
530,300
285,117
62,435
36,624
1,330,437
545,491
631,006
378,098
316,879
286,620
89,187
363,085
637,629
807,108
464,334
95,707
554,533
174,932
314,375
43,577
76,184
808,831
102,887
2,132,765
365,464
174,372
1,124,922
307,233
278,493
1,290,545
81,243
147,929
150,371
315,320
1,085,720
105,315
47,443
281,382
394,552
127,456
554,743
55,642
755
127,081
10,363
67, 192
72,337
1,187,344
124,176
122,665
12,173
39,234
226,407
141,392
28,674
40,220
664,687
173,296
220,605
111,316
131,254
161,193
17,934
164,059
163,423
365,229
131,169
37,717
242,893
66,766
112,030
23,936
11,094
310,032
49,020
1,397,821
151,573
41,559
376,295
91,131
156,650
530,794
21,449
60,034
30,912
169,765
459,749
49,764
9,145
131,847
130,658
42,468
131,431
26,818
^4,824
51,094
1,949
76,699
30,369
985,542
71,768
125,384
17,112
51,387
286,031
66,573
21,617
21,516
409,076
96,650
102,191
61,368
49 , 146
76,780
21,723
94,833
178,754
167,106
115,776
26,131
121,447
31,658
47,664
20,756
13,595
221,537
23,603
1,015,604
63,293
18,117
245,182
47,321
73,153
295,366
21,650
25,010
32,834
67,340
329,223
17,552
9,125
73,508
94,519
16,667
109,351
17,500
21,066
33,356
95
23,279
25,952
446,896
55,820
34,222
5,637
18,2U
79,747
43,055
13,348
13,205
206,200
68,657
61,731
106,453
39,350
115,712
10,970
45,189
25,953
110,338
39,435
26,730
96,099
20,635
70,433
3,913
4,354
59,271
27,351
108,687
50,262
23,383
160,174
82,913
27,975
137,383
10,584
23,063
19,488
47,039
355,176
12,333
2,470
49,931
60,142
24,603
75,947
11,380
13,096
1,644,517
192,054
1,009,338
735,420
18,897,580
1,601,915
3,390,668
570,250
1,119,243
3,552,551
2,170,732
570,894
468,466
12,249,922
4,220,991
2,049,405
1,694,052
1,599,480
2,060,462
622,571
3,435,233
5,535,879
7,975,230
2,750,036
692,723
3,725,233
551,245
1,096,734
354,173
527.313
7,421,365
675,761
20,650,899
2,225,310
333,950
10,110,331
1,592,357
1,709,659
11,191,336
792,566
1,039,764
320,063
1,980,963
7,150,750
663,846
253,466
2,333,326
2,945,452
1,196,233
3,629,703
305,984
325,186
374,116
42,299
234,732
166,621
4,421,990
358,518
803,105
168,562
274,631
346,579
489,985
128,829
102,640
2,866,575
942,189
452,939
375,440
373,402
501,704
134,095
787,922
1,282,746
1,320,345
613,601
156,101
363,947
122,081
242,376
80,906
114,694
1,694,865
151,989
5,096,364
500,104
73,269
2,294,893
363,033
387,414
2,606,004
181,815
226,260
69,133
455,555
1,689,198
149 , 110
54,806
632,927
660,953
262,313
804,944
68,476
74,677
See text for "Description of Sample" and "Explanation of Classifications and Terms."
llncludea data for returns listed in note 2.
^Returns of bona fide residents of Puerto Rico, whether U. S. citizens or aliens, and U. S. citizens residing in Panama Canal Zone, Virgin Islands, or abroad.
^Net loss exceeded net profit .
68
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84
INDIVIDUAL INCOME TAX RETURNS FOR 1959
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85
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86
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 18 . —SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, IN 100 LARGEST STANDARD METROPOLITAN
STATISTICAL AREAS
[Taxable and nontaxable returns]
100 largest standard metropolitan
statistical areas
Number of
returns
Adjusted
gross income
less deficit
dottara)
Salaries and
wages (net)
(Thousand
doltara)
Dividends
(after
exclusions')
(Thouimd
dotlara)
Interest
received
(Thousand
dottara)
Combined
business
net profit
and loss
(Thousand
dotlara)
Combined
partnersnip
net profit
and loss
(Thousand
dollars)
Combined
net gain
and loss
from sales
of capital
assets
(Thousand
dollars)
Combined
rents and
royalties
net income
and loss
(Thousand
dollars)
Taxable
income
dollars
Income tax
after
credits
(Thousarul
dollara)
(2)
(3)
m
(5)
(6)
(7)
(8)
(9)
(10)
(U)
Total.
192, «6, 832
157, 608, 322
6,804,316
5,851,381
109,691,881
AJiron, Ohio
Albany-Schenectady-Troy, New York.
Allentown-Bethlehem-Easton,
Pennsylvania-New Jersey.
Atlanta, Georgia
Bakersf ield, California
Baltimore, Maryland
Beaumont-Port Arthur, Texas.
Birmingham, Alabama
Boston, Massachusetts
Bridgeport, Connecticut
Buffalo, New York
Canton, Ohio
Charleston, West Virginia
Charlotte, North Carolina
Chattanooga, Tennessee-Georgia.
Chicago, Illinois
Cincinnati, Ohio-Kentucky.,
Cleveland, Ohio
Columbus, Ohio
Dallas, Texas
Davenport-Rock Island-Moline, Iowa-
Illinois.
Dayton, Ohio
Denver, Colorado
Des Moines, Iowa
Detroit , Michigan
Duluth-Superior, Minnesota-Wisconsin.
Erie, Pennsylvania
Flint, Michigan
Fort Worth, Texas
Fresno, California
Oary-Hammond-East Chicago, Indiana.
Grand Rapids, Michigan
Harrisburg, Pennsylvania
Hartford, Connecticut
Honolulu, Hawaii
Houston, Texas
Huntington-Ashland, West Virginia-
Kentucky-Ohio.
Indianapolis, Indiana
Jacksonville, Florida
Jersey City, New Jersey
Johnstown, Pennsylvania
Kansas City, Missouri-Kansas.
Knoxville, Tennessee
Lancaster, Pennsylvania
Lansing, Michigan
Little Rock-North Little Rock, Arkansas.
Los Angeles-Long Beach, California
Louisville, Kentucky-Indiana
Memphis, Tennessee
Miami, Florida
Milwaukee, Wisconsin
Minneapolis-St. Paul, Minnesota.
Mobile, Alabama
Nashville, Teimessee
New Haven, Connecticut
New Orleans, Louisiana
New York, New York
Newark, New Jersey
Norfolk-Portsmouth, Virginia.
Oklahoma City, Oklahoma
Omaha, Nebraska-Iowa
Paterson-Clifton-Passaic, New Jersey..
Peoria, Illinois
Philadelphia, Pennsylvania-New Jersey.
Phoenix, Ariaona
Pittsburgh, Pennsylvania
Portland , Oregon-Washington
Providence, Rhode Island-Massachusetts.
Reading, Pennsylvania
Richmond, Virginia
Rochester, New York
Sacramento , California
St. Louis, Missouri-Illinois.
Salt Lake City, Utah
San Antonio, Texas
184,139
227,205
173,090
328,993
88,786
622,326
92,569
188,514
962,034
145,011
461,227
106,695
81,287
90,052
38,901
2,391,800
381,976
654,066
236,622
358,542
87,040
228,902
323,054
96,818
1,287,312
92,388
88,018
115,795
189,341
106,102
169,100
120,984
127,946
203,201
149,770
394,137
72,041
255,642
157,631
256,486
81,369
368,162
118,288
92,658
95,523
79,470
2,449,566
233,069
186,518
321,707
433,214
520,344
87,368
122,617
123,078
268,735
4,307,434
641,133
150,859
154,795
155,935
426,413
111,286
1,515,016
195,650
832,376
279,234
298,837
99,665
155,405
219,917
168,312
671,221
119,730
193,724
1,116,953
1,197,483
861,326
1,737,036
519,867
3,307,756
473,833
958,804
5,113,522
825,405
2,609,915
579,291
428,750
468,358
419,477
14,614,659
2,161,194
3,904,418
1,266,140
2,036,558
511,604
1,345,551
1,838,082
533,381
7,693,736
432,675
413,319
629,541
991,387
469,954
947,310
660,590
636,534
1,208,656
734,018
2,219,726
344,034
1,452,532
757,604
1,237,721
325,660
2,038,007
537,646
433,309
491,128
385,349
15,097,630
1,235,112
371, 143
1,552,992
2,589,443
2,947,121
444,839
629,971
635,670
1,376,352
25,917,626
4,003,530
718,707
805,221
810,907
2,601,359
632,493
8,216,144
1,017,729
4,634,777
1,536,415
1,394,499
485,635
776,280
1,352,015
1,019,971
3,791,453
649,279
896,448
977,268
1,036,610
729,495
1,465,561
411,258
2,733,824
393,455
798,423
4,189,452
709,337
2,175,477
497,611
370,968
385,851
350,906
12,263,409
1,716,393
3,313,070
1,064,064
1,617,486
422,052
1,153,457
1,461,021
419,130
6,663,693
364,207
345,451
556,495
836,071
397,539
342,430
533,556
542,197
988,975
551,026
1,813,342
297,434
1,236,565
549,650
1,113,109
277,395
1,697,654
466,542
359,129
429,260
313,938
12,195,564
1,006,213
712, 568
1,247,588
2,130,319
2,459,791
335,344
496,392
541,851
1,071,544
20,084,171
3,305,819
614,952
645,500
661,481
2,178,747
523,067
6,736,127
808,293
3,311,742
1,222,987
1,175,584
404,906
654,712
1,120,324
833,673
3,122,587
517,167
720,877
17,766
23,550
26,685
45,514
5,650
108,016
7,066
21,710
269,767
20,246
83,385
14,115
8,682
14,789
11,475
457,830
92,360
134,049
30,852
63,461
10,329
25,145
51,395
12,337
181,350
10,337
10,611
20, Ul
19,984
9,902
3,272
16,131
11,991
55,750
19,831
74,348
3,847
44,587
20,829
19,125
5,971
57,224
9,993
12,753
5,553
3,119
405,296
43,600
19,439
57,712
31,652
99,738
6,567
16,975
36,299
45,798
1,475,851
160,335
16,334
15,513
18,719
67,940
15,874
333,478
27,782
227,136
36,664
47,980
17,499
32,654
55,575
14,937
143,673
18,327
27,028
11,428
15,970
9,041
17,283
13,279
55,171
5,035
8,031
59,193
11,322
37,284
6,945
2,883
3,497
4,342
157,055
40,437
50,396
U,474
28,971
5,922
12,700
37,484
6,500
101,392
4,830
3,357
7,009
U,708
9,367
9,997
14,545
7,209
15,203
7,033
32,343
3,5U
14,758
5,026
9,352
2,174
24,242
5,436
5,093
7,751
4,334
295,092
14,339
10,807
47,336
41,558
56,300
5,435
6,353
8,580
17,166
439,821
53,247
5,824
13,893
9,308
29,591
10,400
84,747
19,341
41,162
26,253
17,373
5,497
6,510
18,193
14,208
49,984
10,615
11,651
55,741
53,217
57,553
93,438
31,007
189,255
24,277
55,200
315,405
44,234
152,9U
33,914
23,861
28,385
22,206
686,938
141,228
187,918
31,572
149,492
44,559
38,450
116,963
45,949
333,696
25,455
29,070
24,244
57,171
40,459
42,272
41,025
39,502
69,381
43,987
127,354
17,930
76,897
35,961
54,455
21,055
111,386
25,505
43,158
22,099
24,860
923,973
71,664
56,056
117,666
122,496
147,305
15,797
42,522
45,511
92,465
1,476,344
220,882
30,483
70,865
58,525
159,421
49,158
527,421
71,159
280,095
115,426
83,716
36,053
32,047
73,266
59,040
233,614
43,222
57,759
13,071
23,990
14,534
52,201
30,269
101,396
13,201
43,994
115,508
16,332
58,505
9,455
(M
13,059
11,625
455,031
58,251
33,091
35,482
65,937
{')
23,208
70,891
30,139
178,870
13,033
U,222
9,875
20,521
32,347
20,354
25,335
15,001
25,019
23,452
43,551
(M
34,890
20,858
16,573
75,706
13,943
(')
14,293
11,423
447,729
34,707
33,062
55,747
50,530
77,726
11,791
30,731
U,303
52,536
1,133,249
99,846
23,036
a, 510
33,383
71,253
17,058
254,112
38,492
103,933
64,172
27,583
22,033
42,223
45,563
93,264
28,913
25,612
15,220
10,983
U,683
24,805
12,226
50,813
8,921
10,191
89,630
8,221
42,917
3,290
1,683
9,372
7,074
299,991
54,078
58,107
16,130
55,041
6,184
15,053
41,510
8,633
86,107
6,537
2,012
2,557
11,145
13,394
10,557
11,733
6,407
28,438
15,092
55,225
1,938
23,739
13,520
10,183
2,011
30,560
4,917
7,435
4,598
9,978
435,838
18,321
13,006
66,501
34,139
45,956
7,131
18,897
15,532
27,226
869,375
83,411
5,897
15,060
8,937
50,413
7,555
130,217
44,458
77,438
30,798
18,543
6,010
11,282
17,400
23,262
65,927
9,313
20,000
4,970
3,795
2,677
17,907
11,489
23,177
9,687
9,993
8,397
6,117
13,390
4,914
4,857
5,129
7,115
113,534
28,728
28,755
15,079
26,139
6,434
15,573
34,255
2,954
53,591
1,118
4,532
3,043
15,948
5,451
7,325
6,688
5,902
7,358
12,444
46,195
5,478
14,922
7,751
3,724
1,281
21,205
2,294
2,910
3,358
6,422
200,275
11,455
14,323
20,086
32,782
16,857
3,740
6,358
5,778
39,955
65,248
17,943
8,621
12,079
9,507
11,609
4,612
53,500
12,505
40,021
13,978
7,U5
2,304
8,489
5,407
11,353
43,795
5,795
20,910
548,052
655,512
484,155
929,859
292,540
1,855,190
258,626
493,172
2,889,933
466, 592
1,488,353
326,154
239,180
240,951
214,535
8,819,104
1,259,825
2,277,024
730,522
1,177,064
294,096
807,361
1,043,504
294,948
4,491,075
227,519
217,821
343,541
545,374
283,949
522,799
369,917
359,758
731,545
448,935
1,261,329
184,525
876,058
385,075
684,161
157,439
1,163,561
275,423
246,264
261,932
190,743
8,655,582
659,271
435,304
353,063
1,517,304
1,645,163
203,915
341,252
412,656
770,353
U,551,173
2,391,905
371,218
429,311
453,301
1,532,796
367,423
4,611,826
547,105
2,724,933
877,239
747,583
281,461
441,634
791,956
536,252
2,193,198
331,257
462,573
U7,331
U5,252
110,825
215,376
57,899
431,356
59,526
118,647
533,100
104,799
346,867
73,071
53,124
56,358
51,256
2,105,200
298,011
529, OU
169,696
285,719
56,053
186,177
235,641
68,612
1,037,292
49,314
50, 573
30,392
127,105
65,515
115,072
34,537
30,295
173,252
102,643
306,744
39,939
204,700
92,214
146,904
35,459
270,449
61,695
55,258
58,193
43,901
2,046,910
152,726
101,604
207,192
342,872
381,338
45,598
83,774
97,147
195,532
3,729,528
566,328
83,852
100,871
101,956
352,019
83,581
1,076,097
129,226
659,795
201,445
170,005
63,968
100,941
186,269
132,108
516,610
77,717
108,331
Footnote at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
87
Table 18.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, IN 100 LARGEST STANDARD METROPOLITAN
STATISTICAL AREAS— Continued
[Taxable and nontaxable returns]
100 largest standard metropolitan
statistical areas
Adjusted
Dividends
Interest
Combined
business
Combined
partnership
net gain
and loss
Combined
rents and
royalties
net income
and loss
Taxable
Income tax
after
credits
Number of
returns
less deficit
wages (net)
exclusions)
received
net profit
and loss
net profit
and loss
from sales
of capital
income
assets
fT7ioua«nd
(ThtKimand
(Thoummnd
rTTiouMi^
(Thousand
(Thouaartd
(Thouaand
(Thoaaand
(Thousand
dotUra)
dollera)
doUara)
doltara)
dottara)
doUara)
dollara)
dollara)
dollara)
dollara)
(1)
(2)
(3)
(4)
(5)
(6)
C7)
(8)
(9)
(10)
(11)
249, 5U
1,297,862
1,077,120
23,526
26,374
71,337
47,183
27,138
9,441
633,836
138,833
77
316,593
1,938,115
1,586,981
50,258
40,940
102,460
50,144
53,943
a, 236
1,078,424
246,259
78
1,0U,096
6,384,584
4,921,554
279,724
111,340
435,325
251,264
197,284
87,400
3,392,394
929,231
W
221,515
1,409,616
1,112,494
38,880
27,116
101,009
54,621
46,325
10,368
793,930
182,314
80
81,946
316,966
255,912
13,880
3,043
26,536
10,665
3,083
1,310
156,763
X,353
81
380,588
2,294,526
1,862,881
51,080
54,926
150,366
69,679
48,723
23,195
1,346,173
306,609
32
73,829
403,934
315,565
10,741
5,508
25,924
a,653
14,093
10,623
224,872
57,357
83
80,722
468,359
406,735
13,675
3,928
23,359
C)
5,525
4,165
273,412
62,814
34
89,054
468,546
366,800
9,772
9,716
36,750
20,303
10,049
6,670
265,008
59,&42
85
148,850
812,077
703,920
19,627
8,994
48,100
8,940
9,933
3,865
452,840
100,285
86
71,670
378,337
289,125
7,945
10,472
26,727
29,421
8,924
3,623
216,301
48,082
87
206,034
1,072,175
924,798
21, S'^
U,676
64,055
19,364
7,554
3,729
£02,955
131,741
38
106,425
563,652
469,211
13,153
8,622
42,283
17,755
5,518
2,958
303,437
69,654
89
238,267
1,085,412
759,657
69,484
34,318
83,916
28,537
53,711
14,126
542,718
125, 6U
90
156,784
887,350
743,425
28,613
12,268
51,083
20,372
15,604
5,504
525,529
121,208
91
104,086
573,790
442,838
29,954
12,216
44,926
17,559
15,454
1,950
336,156
78,759
92
144, U2
778,490
656,795
25,157
7,880
37,987
23,357
10,598
12,348
425,327
100,253
9J
106,127
516,535
437,511
17,539
6,664
29,099
13,077
5,376
2,461
282,002
60,503
94
703,656
4,315,146
3,589,507
127,518
59,063
229,610
92,011
89,603
34,733
2,616,386
614,324
95
109,919
597,541
502,183
8,092
6,759
34,841
16,912
11,080
14,3U
316,423
72,014
96
119,280
477,110
407,499
12,386
2,295
29,177
10,273
5,446
970
251,479
54,915
97
133,802
854,922
659,095
111,329
3,730
33,269
9,816
14,420
4,877
520,943
153,127
98
108,939
520,751
440,007
17,330
9,606
31,741
11,741
6,027
1,432
275,445
61,711
99
89,841
435,769
367,727
10,019
5,379
23,808
(M
5,479
2,275
232,416
51,385
100
173,536
908,557
81A,305
9,328
5,672
44,503
16,008
5,479
4,707
491,157
107, 519
lUl
98
99
100
101
San Bemardlno-Riverside-Ontario,
California.
San Diego, California
San Francisco-Oakland, California...
San Jose , California
Scranton, Pennsylvania
Seattle , Washington
Shreveport, Louisiana
South Bend, Indiana
Spokane, Washington
Springfield-Holyoke, Massachusetts..
Stockton, California ,
Syracuse, Hew York
Tacoma, Vfeshington
Tampa-St. Petersburg, Florida ,
Toledo, Ohio
Trenton, New Jersey
Tulsa, Oklahoma
Utlca-Rome, New York
Washington, District of Columbia-
Mary land -Virginia.
Wichita, Kansas
Wllkes-Barre-Haaleton, Pennsylvania,
Wilmington, Delaware-New Jersey
Worcester, Massachusetts ,
York, Pennsylvania
Youngstown, Ohio
See text for "Description of Sample" and "Explanation of Classifications and Terms."
^Sample variability ia too large to warrant showing separately. However, the grand total includes data deleted for this reason.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS.
TAXABLE INCOME, AND INCOME TAX, BV ADJUSTED GROSS INCOME CLASSES.
METROPOLITAN STATISTICAL AREAS
IN 100 LARGEST STANDARD
[Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross Income
(Thotia»nd
dot lata)
Exemptions
( Thauiand
doltmra)
Taxable
income
(Thousand
dollars)
Income tax
after
credits
f Thousand
dollars)
Number of
returns
Adjusted
gross income
^T7iotf9«nd
dollara)
(Thouaand
dollara)
Taxable
Income
( Thousand (Thouaand
dollara) dollara)
Income tax
after
credits
Akron, Ohio
Albany-Schenectady-Troy, New York
Total
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 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 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 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 or more
Total
No adjusted gross income.
Itoder $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 or more
184,139 11,116,953
12,611
15,793
11,087
16, 165
20,607
27, 554
26,238
15,494
10,368
10, 596
12,788
2,367
857
1,233
276
(=)
24
21
6,536
23,197
27,845
55,420
94, 370
151, 216
170, 326
116, 137
88, 029
100,200
149, 184
40,851
19, 321
40,988
18,208
4,384
8,019
327,751
12,163
17, 310
14,289
22, 089
40,242
53,615
56,189
30,914
22, 794
19,979
27,138
5,619
1,729
2,815
659
50
51
548,052
432
5,883
10, 219
25,353
39, 522
74,495
90,066
69,482
52, 875
68,069
102,758
30,441
15,566
33 872
15,615
3,835
6,881
147,331
227, 205 '1, 197, 483
85
1,177
1,954
5,039
7,929
15,090
18,475
14, 336
10,944
14,237
22, 170
7,109
3,991
10,606
6,682
2,158
3,975
24,447
18,246
23,008
30,228
30,723
23,316
23, 666
13,960
11,839
8,612
12,013
3,348
1,040
1,659
172
12,434
26,908
57,798
105, 343
138, 963
129, 4«7
152,861
104,291
100,231
81,152
141,461
56,457
23,249
54,184
11,229
1,638
19,608
22,534
33,083
37,619
49,152
49,649
46,438
27,554
25, 260
17,998
25,865
7,174
2,440
3,634
376
460
5,460
IB, 368
52,905
68,344
58,968
83,818
61,849
58,149
50,338
95,309
40,926
17, 579
41,645
9,027
1,303
Allentown-Bethlehem-Easton, Penneylvania-New Jersey
Atlanta, Georgia
14,074
21,834
20,275
20,212
26, 337
23,503
11,633
12,461
6,953
3,119
7,452
1,867
655
1,127
265
14
21
7,762
7,027
7,660
7,832
3,020
13,416
10,401
6,565
5,991
3,701
5,959
1,360
431
956
179
(")
11,696
10, 950
9,242
7,373
10,907
9,899
10,738
10, 280
1,902
I'}
4,607
774
709
139
i'>
'■861, 326
7,084
31, 665
49,307
71, 555
119, 379
128,977
74, 709
92, 375
58, 088
29,133
87,460
31,456
14, 408
39,462
17, 356
2,491
6,129
280, 851
13,563
23,024
24,694
32, 250
47, 350
49, 831
24,658
21,975
11,392
7,009
16,018
3,466
1,353
2,329
577
32
44
484,165
543
9,028
19,912
30,001
56, 262
63,769
38,733
56,713
39,539
16,850
60,170
24,504
11,907
32,879
14,839
2,016
5,264
U0,825
109
1,801
3,867
5,979
11,284
12,914
7,861
11,569
8,290
3,406
12,695
5,746
3,274
10,481
6,271
1,182
3,440
34,473
40,664
38,890
42,938
34,073
34,213
25,153
20, 576
15,500
12,041
18,683
5,569
1,965
2,181
751
75
25
'l, 737, 036
18,201
59,648
98,476
148,668
152,267
188,840
163,936
154, 470
132, 368
115,058
219, 874
95, 593
43,8?3
73, 819
49, 862
8,834
4,314
10, 382
28,589
42, 391
68,397
76, 556
63,589
70,756
53,954
44,514
33,207
24,647
38, 816
12,598
4,512
4,507
1,732
169
46
66
929, 869
1,361
16,151
26,118
53, 053
65,266
86,036
83, 550
85,205
77,617
70,998
147, 690
67,732
32,489
58,405
39,509
6,808
3,380
8,501
Bakersfleld, California
BaltijDore, Maryland
^519, 867
4,655
10,406
19,013
27,481
36, 362
73,432
69, 371
49,200
50,441
35, 122
71,391
23,273
9,210
33,604
11,700
I'}
891
1,416
170, 075
7,973
8,473
12,459
16,772
16,845
28,066
21,253
15,590
12,171
8,317
12,790
3,182
1,010
2,236
409
292,540
403
2,563
5,755
8,661
13,669
33,478
36,234
24,844
31,151
21,064
48,608
17,489
7,288
27,541
9,899
757
733
67,899
622, 326
81
513
1,135
1,743
2,711
6,751
7,382
4,989
6,497
4,337
10, 397
4,109
1,1" "
9,096
4,282
387
439
63, 549
73,742
66, 673
74,970
78, 170
73,723
49,679
38,363
31,097
18,828
33,461
7,473
3,919
5,334
1,657
134
43
42
32,641
108,948
167, 812
261, 780
350, 376
405,804
323,159
287,248
263, 697
176,705
393,962
128, 038
85,523
173,996
109, 932
15,252
7,355
18, 572
1,045,167
52, 601
83, 265
97,119
119, 586
145, 228
149, 698
100, 733
80,455
65, 057
39,406
69,228
15,559
8,548
12,137
3,784
211
85
92
1,855,190
2,426
26,656
56,648
111,876
155,068
194, 988
173,827
163, 191
161, 056
rL2,CVi5
270, 051
95,639
66,279
138,098
92, 303
12,490
6,194
16, 355
BeauioDnt-Rjrt Arthur, Texas
Birmingbam, Alabama
'473, 833
(2)
6,381
15,028
23,158
25,836
49,114
54,715
70, 391
75,776
16, 210
54,042
13,056
24,498
8,901
I')
884
2,247
U,668
12,821
13,415
15,391
22, 529
19,493
23,672
20, 350
4,339
9,260
1,594
1,394
312
I')
10
16
258,626
373
2,459
8,237
7,161
18,881
26, 583
36, 869
45,027
9,500
38,607
9,995
19, mz
7,671
I')
664
1,806
188,514
75
492
1,648
1,441
3,810
5,412
7,432
9,147
1,947
{')
8,392
2,358
6,628
3,27C
(^)
331
1,060
I')
20,181
22,963
22,168
25,571
24,499
24,657
13,591
10,705
5,247
2,887
10,183
1,786
910
1,973
327
106
19
7
^958, 804
U,535
34,720
57,504
88,807
110, 549
135,814
87,385
79,900
44,288
27,402
119, 830
30,793
20,341
71,024
22,148
12,605
3,182
1,925
350, 250
19, 145
32,952
41,721
47, 510
50,412
56,628
29,840
22,576
10,052
5,860
20, 941
4,081
2,144
4,339
735
231
44
11
499
5,768
12,937
30,121
42, 356
57,867
42,611
45,258
28,025
17,959
80,395
22,392
15, 62 J
57,890
18,712
10, 803
2,562
1,394
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms."
INDIVIDUAL INCOME TAX RETURNS FOR 1959
89
Table 19 . —ADJUSTED GROSS INCOME, EXEMPTIONS
Adjusted gross income classes
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
$6,000 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 or more
No adjusted gross income.
nnder $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 or more
Total.
No adjusted gross income.
Older $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 or more
Total.
No adjusted gross income.
ttider $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 or more
TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS— Continued
(Taxable and nontaxable returns]
IN 100 LARGEST STANDARD
Number of
returns
Adjusted
gross income
f ThouHmd
dotUra)
Exemptions
(nouamd
dolUra)
Taxable
income
( TTiouaand
dotUra)
Income tax
after
credits
f Thousand
doiiaraj
Boston, Massachusetts
3,235
105,184
109,765
116,208
118,865
111,081
103,828
86,899
60,998
42,067
26,200
46,545
12,220
5,478
9,870
2,959
444
87
101
^11,114
53,253
163,146
290,272
415,970
500,808
569, 539
560,516
455,380
354,129
246,757
545,078
209,663
123,489
341,707
194,278
53,633
14, 8U
32,207
5,384
77,428
103,935
134,578
156,897
175,692
198,671
175,116
133,784
91,322
55,993
102,076
27,047
12,068
22,631
6,427
858
188
219
2,839,983
2,944
51,505
123,729
201,323
251,498
276,677
293,735
245,965
206,418
151,131
353,819
148,445
91,429
262,402
153,847
41,334
10,660
23,122
683,100
593
10,243
24,251
40,385
51,105
56,242
59,287
50,212
42,215
31, 569
75,457
34,323
23,321
80,488
63,921
20,547
5,715
13,226
Buffalo, New York
461,227
2,073
38, 913
42,395
41,840
50,372
57,623
58,131
52,998
36,661
27,817
14,932
25,976
4,663
1,948
2,850
1,753
234
19
29
^2, 609, 91 5
'4,399
17,883
63,569
104,124
176,720
261,511
319, 578
342,883
273,002
236,206
140,341
301,991
79,691
42,785
93,491
113, 559
27,149
3,197
16,634
3,626
33,950
45,722
52,040
70, 586
98,157
114,136
113,298
87,213
58,376
31,389
54,428
9,952
4,474
6,290
4,269
518
43
58
902
17,694
41,629
83,223
129,970
158,595
178,349
146,739
144,238
89,694
205,879
57,983
31,615
72,699
90,973
21,692
2,461
14,018
180
3,457
8,140
16,791
26,092
32,210
36,230
29,875
29,973
18,654
43,968
13,630
8,063
21,679
37,613
10,419
1,288
8,605
Charleston, West Virginia
9,553
6,723
10,812
8,661
10,474
7,628
7,367
6,155
3,420
3,073
5,000
1,046
561
561
119
'428,750
4,867
9,722
26,696
30,061
47,683
42,390
47,112
45,863
28,706
29,288
58,881
18,465
12,415
17, 539
7,866
( = )
148,818
7,045
9,176
16,368
14,688
21,068
14,230
18,200
15,705
7,169
8,383
10,927
2,686
1,287
1,449
274
508
2,184
8,647
13,561
21,740
21,640
23,472
24,830
18,152
17,568
41,062
13,750
9,569
14,645
6,837
102
437
1,712
2,746
4,381
4,427
4,737
5,016
3,767
3,610
8,755
3,234
2,382
4,349
2,940
351
Chattanooga, Tennessee-Georgia
11,315
12,931
14,069
8,366
8,250
9,210
8,949
4,988
4,331
921
3,143
731
536
590
143
40
12
9
'419,477
6,687
19,304
37,021
29, 331
37,512
50,714
57,658
37,160
36,517
8,787
37,358
12,402
12,281
20,703
9,271
4,834
2,022
3,401
9,226
15,805
22,219
17,307
18,513
22,783
18,525
U,377
8,958
2,414
6,807
1,358
1,252
1,332
298
92
21
20
214.635
665
4,483
11,782
8,881
13,910
20,109
30,287
20,245
21,418
5,390
24,971
9,425
8,884
17,721
7,904
4,224
1,728
2,608
51,256
134
892
2,358
1,774
2,791
4,008
6,099
4,077
4,283
1,111
5,361
2,165
2,207
5,956
3,383
2,165
955
1,537
Number of
returns
Adjusted
gross income
( Tliouaand
doiiaraj
Exemptions
fThouaand
dottmrm)
Taxable
income
f TTwuaand
do/iara;
Income tax
after
credits
(Thooaaftd
do/iara)
Bridgeport, Connecticut
10,000
12,751
15,285
13,773
17,749
21,121
13,970
11,330
9,928
6,868
8,479
1,638
695
698
212
44
10
9
'825,405
5,501
18,773
38,216
48,552
80,643
U7,321
91,029
85,206
84,905
64,851
98, 577
27,577
15,254
25,425
14,154
5,508
1,681
2,573
7,759
14,084
18,630
19,931
33,171
42,855
32,236
21,984
19,414
17,342
17,149
3,953
1,708
2,013
497
110
19
17
512
4,494
16,226
22,121
37,584
57,302
44,343
51,390
52,498
37,678
69,167
20,358
11,995
20,398
12,106
4,863
1,368
2,189
Canton, Ohio
9,528
11,414
8,574
9,676
17,568
14,847
6,461
7,550
6,944
4,447
6,496
1,201
514
753
102
4,547
16,616
20,930
34,329
79,659
81,124
41,484
55,937
58,443
42,397
75,976
20,698
11,543
23,899
6,506
676
3,146
7,965
12,689
9,638
22,011
31,675
28,952
15,041
15,713
16,488
11,011
13,115
2,572
1,028
1,539
242
326,154
244
3,930
8,848
10,407
38,130
41,432
20,944
33, 312
34,232
25,678
53, 562
15,962
9,421
20,033
5,646
635
2,233
Charlotte, North Carolina
8,814
8,990
13,544
14,328
11,728
6,465
7,413
3,935
3,270
2,939
5,622
1,203
602
815
229
4,004
13,993
32,991
43, 301
52,095
35,391
47,632
29,653
27,453
27, 572
66,068
21,126
13,893
26,764
15,338
549
3,066
3,336
12,379
19, 520
26, 597
25, 578
13,348
14,408
3,823
7,148
5,312
U,319
2,780
1,722
2,044
509
270
3,313
10,358
15,749
17,489
15,059
24,304
14,809
14,625
17,590
43,692
14,854
10,070
21,130
11,943
456
2,660
Chicago, Illinois
7,556
226, 553
201,164
203,664
244,078
264,459
267,154
223,004
203,485
151,184
101,631
201,496
38,366
16,047
23,122
6,994
1,097
341
405
'14,614,659
'22,902
120,912
295,153
522,078
855,115
1,189,533
1,463,330
1,481,207
1,519,062
1,279,254
963,351
2,352,255
653,133
355,385
780,065
464,336
130,958
58,191
148,693
9,230
133, 521
218,680
260, 528
320,712
403,519
430,025
470,597
435,347
323,376
213,079
423,191
84,198
35,643
50,717
15,201
2,337
722
815
8,819,104
7,538
31,925
204,639
426,226
621,236
773, 536
795,571
355,764
767,754
603,229
1,606,969
483,933
275,779
636,930
392,958
109,291
48,158
120,618
103
848
3,235
4,385
7,611
11,708
8,963
10, 589
10,821
7,803
14,912
4,716
3,007
6,376
5,121
2,552
751
1,296
73,071
48
733
1,712
2,100
7,603
8,403
4,183
6,850
6,978
5,286
11,429
3,708
2,389
6,273
2,370
394
1,719
54
622
2,077
3,133
3,530
3,045
4,890
2,983
2,968
3,656
9,499
3,522
2,568
6,232
4,923
241
1,365
1,497
16,254
39,920
85,857
126, 321
157,855
163,038
175,716
158,494
127,169
345,161
113,519
71,881
200,256
169,075
55,391
26,555
71,241
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.
90
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 19 . —ADJUSTED GROSS INCOME, EXEMPTIONS,
TAXABLE INCCWE, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS— Continued
IN 100 LARGEST STATTOARD
[Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross income
(Thousand
dollatai
Exemptions
(Thaiamnd
dotl»ra)
Taxable
income
f TTiouaand
dotUra)
Income tax
after
credits
(Thouaand
doIUra)
Number of
returns
Adjusted
gross income
(Thoutattd
dollara)
(Thouaand
doltmraj
Taxable
income
(thoitaand
doltarmj
Income tax
after
credits
(Thouaand
dollar*}
Cincinnati, Ohio-Kentuclcy
Cleveland, Ohio
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 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 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 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 or more
35,495
37,792
36,647
46,691
50,159
49,476
31,234
26,603
18, 7X
12,290
23,728
5,763
2,658
3,210
986
141
49
62
17,887
57,369
92,061
162,951
224,162
272,556
200,815
198,269
157,972
U5,948
280,960
97,638
59, 524
108,090
65,187
16,780
3,230
25,334
I')
29,308
44,354
46,666
64,972
I'i.lb')
101,343
63,993
61,388
41,415
28,296
49,754
12,485
6,012
7,532
2,144
311
104
128
1,259,825
950
15,971
36,768
76,745
114,558
131,856
108,194
108,368
96,722
71,321
193,066
73,467
46,115
83,755
54,847
14,169
6,784
21,169
191
3,126
7,287
15,234
23,277
26,665
21,598
22,089
19,903
14,564
41,363
17,249
11,845
27,730
23,239
7,185
3,689
11,777
59,235
59,466
53,593
56,566
30,069
79,769
72,309
57,416
37,403
26,089
49,636
9,099
3,945
6,405
1,238
228
^3,904,418
(')
31,243
88,158
135,963
198,645
360,675
437,408
470, 533
429,840
315,773
247,822
579, 576
156,275
87,475
213,244
82,238
27,182
11,565
34,905
46,940
66,082
65,763
80,949
132,338
151,1%
155,186
123,362
87,568
57,112
103,349
20,165
8,582
14,611
2,683
530
134
185
2,277,024
2,262
23,215
54,908
89,811
176,697
219,404
246,113
241,352
184,190
157,953
398,339
116,214
66,873
176,846
67,970
19,555
9,337
25,935
Columbus, Ohio
Dallas, Texas
25,278
27,933
26,291
24,076
29,028
23,751
23,931
14,709
11,857
6,521
14,831
3,130
1,223
2,083
486
96
18
12
13,900
41,728
66,860
34,833
131,226
130,013
155,117
110,105
100, 549
61 , 326
173,251
54,402
26,828
67,395
31,697
11,042
3,060
5,158
21,967
30,863
31,993
34,235
50,923
47,195
54,073
33,385
26,389
13,265
31,819
7,186
2,521
4,496
1,105
244
37
27
730,522
921
12,213
27,894
40,480
62,915
64,843
79,967
61,495
60,050
38,500
119,217
40,726
21,845
55,984
26,464
9,879
2,557
4,572
184
2,443
5,450
8,135
12,494
13,193
16,253
12,451
12,315
7,991
25,512
9,4.49
5,567
17,704
11,190
5,183
1,338
2,789
1,896
33, 925
35,591
45,657
41,034
46,193
33,235
31,968
21,837
16,541
13,565
22,804
6,113
3,257
3,538
1,154
122
55
57
^9,828
16,433
52,638
113,321
144,838
207,827
183,055
208,230
162,965
140,099
128,289
263,071
105,443
72,781
118,933
76,233
14,425
9,405
23,350
623,120
2,427
28,695
41,000
72,353
71,524
79,811
69,301
66,713
47,624
36,380
27,630
48,169
12,554
7,233
8,666
2,512
258
135
135
662
U,124
33,191
56, 539
97,226
87,156
109,991
93,218
84,274
80,521
182,960
80,292
56,836
97,638
66,098
11,792
7,829
19,717
Davenport-Rock Island-Moline, Iowa-Illinois
Dayton, Olio
7,020
6,398
6,350
7,551
9,481
12,832
12,130
5,644
7,923
2,642
6,369
333
444
483
135
3,730
9,620
15,562
26, 827
43,396
69,711
79,097
42,238
66,128
24,848
77,120
15,202
9,969
16,033
8,558
734
1,944
5,183
3,179
3,822
8,774
16,068
28,504
26, 519
10,011
19,174
4,194
13,653
1,687
943
1,509
325
103
2,113
5,498
14,327
21,197
31,448
40,019
26,184
37,904
17,499
53,527
11,939
8,050
13,059
7,555
643
1,532
21
423
1,099
2,776
4,262
6,376
8,126
5,352
7,827
3,757
11,486
2,917
2,064
4,046
3,247
367
1,086
23,430
21,011
20,919
18,042
27, 111
22,219
25,696
18, 360
15,063
10,138
18,926
2,946
1,146
2,074
394
43
21
21
11,321
31,823
52,715
64,393
123, 514
122,576
167, 397
137,595
128,206
96, 332
221,266
50,807
25,741
70,424
25,901
5,153
3,610
8,962
19,330
20,892
26,197
31,590
47,802
40,991
50,357
41,300
30,267
24,634
39,542
6,257
2,663
5,022
845
UO
42
650
9,461
19,671
27,998
60,369
66,180
94,833
78, 525
82,192
59,092
153,809
38,885
20, 357
57,364
22,433
4,557
3,130
7,350
Denver, Colorado
Des Moines, Iowa
1,925
33,470
31,810
28,077
42,001
29,729
33,457
29,922
26,867
18,219
14,009
23,119
4,596
1,836
3,318
597
55
19
26
'1,838,082
=6,190
16,626
46,572
70,211
147,664
134,158
184,638
195,739
201,789
153,922
133,790
270,477
78,040
40,975
112,243
38,211
6,910
3,325
8,982
533,792
3,204
24,394
33,496
35,026
60,330
51,721
60,765
65,202
55,772
39,181
30,672
49,935
10,299
4,429
7,796
1,341
127
46
56
1,043,504
835
12,413
26,766
69,830
62,378
94,431
95,222
113,266
92,229
81,418
179,757
55,350
30,353
33,463
30,617
5,695
2,521
6,910
166
2,446
5,293
14,018
12,617
13,922
19,395
23,038
19,033
16,805
38,242
12,843
7,584
24,657
12,508
2,850
1,305
3,909
13,055
9,659
10,919
8,055
9,931
9,770
10,236
7,867
4,800
4,209
5,252
1,452
429
923
228
533,381
7,796
15,199
27,640
23,094
44,427
53,027
67,189
58,874
40,341
40,321
62,290
25,007
9,770
32, a2
15,552
1,584
1,741
10,462
10,808
13,652
9,979
17, 396
22,831
23,125
15,703
10,134
7,972
10,783
3,305
1,030
2,194
538
478
4,424
11,309
13,856
19,386
20,436
30,761
34,170
22,433
25,264
42,255
13,522
7,666
26,032
13,354
(')
1,201
1,476
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
91
Table 19.— ADJUSTED GROSS INCOME,
Adjusted gross income classes
EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS— Continued
[Taxable and nontaxable returns]
IN 100 LARGEST STANDARD
Total
No adjusted gross income.
Dhder $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 or more
Total
No adjusted gross income.
ttider $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 or more
Total
No adjusted gross income.
nnder $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 or more
Total
No adjusted gross income,
ttider $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 OP more
Number of
returns
Adjusted
gross income
(TbouMmitd
dotlMf}
Exemptions
(Thautmnd
dotUra)
Taxable
income
(ThtMtaMnd
dotlara)
Income tax
after
credits
(7houM»nd
dollaraj
Detroit, Michigan
1.287.312
6,437
116,331
117,994
105,603
102,728
149,510
156,399
127,439
115,830
79,689
57,971
UJ.,877
19,292
6,732
9,959
2,412
275
97
132
^7.693.736
326,533
53,503
173,191
263,209
362,980
678,152
360,578
326,684
365,572
676,267
547,995
1,313,175
326,897
151,140
333,330
159,064
33,115
16,506
68,916
2.276.023
9,653
101,969
135,976
154,534
153,174
257,396
306,524
273,351
252,368
176,540
123,250
242,617
42,603
U,507
24,119
5,392
534
203
258
4.491.075
3,166
42,525
92,172
159,528
328,482
426,870
431,590
485,765
404,229
346,637
902,913
243,807
119,218
272,879
135,328
27,333
13,760
54,823
1.037.292
634
3,453
13,225
31,944
66,336
36,943
87,806
99,495
83,435
71,931
193,612
56,363
30,983
84,976
57,363
14,061
7,766
35,456
Erie, Pennsylvania
10,749
10,609
11,204
10,725
U,921
10,089
7,513
4,529
3,699
(^)
2,730
643
(^)
440
206
41
^413,319
C = )
4,380
16,637
23,270
38,548
53,330
55,177
47,970
34,372
31,775
32,397
10,894
15,548
12,878
4,572
1,439
153,231
8,565
13,758
14,561
18,785
23,028
25,014
15,258
10,257
8,534
(^)
6,079
1,424
(^)
953
533
217,821
128
3,900
11,383
14,643
24,155
22,945
25,347
19,033
13,161
22,278
7,930
13,283
11,197
4,077
1,305
50,573
24
777
2,234
2,342
4,383
4,616
5,332
3,845
3,711
4,765
1,888
4,253
4,682
2,115
793
Fort Worth, Texas
1,263
20,551
15,625
25,064
23,029
25,210
19,622
18,940
8,467
8,420
6,112
11,966
2,646
941
972
433
39
20
16
^991,337
'2,628
9,884
23,402
53,584
79,508
114,236
107,353
121,404
63,551
70,921
57,991
141,318
45,449
20,577
32,833
29,709
4,432
3,463
4,135
333,211
2,2^3
16,110
20,273
39,497
35,449
49,289
44,335
41,606
19,536
15,980
11,750
25,144
5,311
2,196
2,252
1,053
72
40
35
605
4,430
18,790
32,631
47,805
49,257
61,973
35,214
43,331
38,114
98,758
35,303
16,575
27,142
25,769
4,027
3,054
3,531
127,105
120
364
3,712
6,557
9,523
9,954
12,540
7,149
8,817
7,918
21,336
8,458
4,546
8,496
11,121
2,039
1,766
2,084
Gary-Hammond-East Chicago, Indiana
169,100
15,158
10,784
11,915
15,997
23,789
27,657
18,569
17,455
6,710
5,331
11,526
1,292
408
1,091
1J4
^947,310
8,523
15,872
30,004
60,030
105,869
151,095
120,973
130,053
56,765
51,004
135,551
22,079
9,354
37,292
8,405
(M
2,689
329,204
13,819
14,287
18,542
28,227
53,157
62,810
40,857
40,126
U,819
10, 559
24,823
3,201
693
2,455
325
522,799
435
3,762
9,912
25,766
41,558
70,678
64,090
73,240
35,105
34,978
96,374
16,282
7,590
32,009
7,452
2,453
87
754
1,931
5,200
8,383
14,281
12,999
14,920
7,252
7,451
20,752
3,743
2,037
10,110
3,175
1,420
Number of
returns
Adjusted
gross income
(Thotiaand
doll»rm)
Exemptions
(Thoammnd
dottmr*)
Taxable
Income
(Thouamnd
dollar*)
Income tax
after
credits
(Thcuamnd
datura)
Duluth-Superior, Minnesota-Wisconsin
92.388
9,639
11,947
12,755
10,099
9,696
10,550
12,114
5,712
2,042
2,356
2,993
806
370
509
74
^432.675
4,486
13,460
33,011
34,567
43,342
57,903
77,512
43,131
17,205
22,283
35,538
U,786
8,270
16,094
4,693
503
1,950
153.702
7,849
11,103
16,917
15,819
18,516
22,123
27,751
12,555
4,177
5,579
6,024
1,624
821
1,243
158
377
6,948
12,473
1A,499
13,937
23,233
38,692
25,177
10,147
12,333
24,768
10,432
5,841
11,807
3,844
374
1,669
Flint, Michigan
115,795
10,578
11,455
9,317
8,810
18,191
16,457
14,591
6,204
4,636
5,745
7,677
852
(.')
^529,541
5,429
17,278
23,350
31,107
81,678
91,620
94,503
46,092
39,610
54, 178
38,624
14,134
( = )
6,777
1,411
12,202
212,426
9,519
15,430
13,045
14,087
36,515
34,412
34,072
12,039
9,657
12,058
15,285
1,577
(.')
204
3,780
8,167
12,013
32,009
45,645
47,261
27,385
24,932
34,733
61,094
11,232
5,865
(^)
1,082
9,503
Fresno, California
106,102
14,141
13,633
13,430
9,735
13,857
3,765
6,822
7,391
5,338
2,571
5,568
1,478
850
821
174
19,490
33,129
34,037
51,400
48,478
44,733
55,446
45,311
24,297
56,505
25,190
19,218
27,585
10,985
930
183,614
12,716
16,523
19,421
18,503
26,130
19,689
14,119
17,423
12,851
4,390
11,725
3,071
1,854
1,829
374
I')
283,949
377
3,833
9,484
10,840
25,705
20,253
23,639
30,230
25,119
17,068
45,308
19,198
15,332
23,223
9,506
( = )
Grand Rapids, Michigan
120,984
11,138
10,381
13,161
11,662
14,463
15,543
11,930
9,339
3,462
3,196
6,188
1,590
785
783
210
54
7
5
1660,590
4,745
15,154
33,600
40,819
64,519
90,171
76,677
69, 521
71,515
30,517
72,235
27,303
17,170
24,979
14,062
6,797
1,135
1,133
210,956
9,538
10,335
16,894
17,715
27,314
32,760
26,248
20,868
15,406
7,406
14,667
4,418
1,802
1,675
477
155
13
369,917
253
4,358
13,804
16,131
26,611
44,275
38,757
33,206
46,630
13,302
47,850
19, 558
13,255
20,994
12,067
6,354
1,042
960
Fbotnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.
92
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 19 . —ADJUSTED GROSS INCOME, EXEMPTIONS,
TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS— Continued
IN 100 LARGEST STANDARD
[Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross income
(Thousand
dollar*}
Exemptions
(Thousand
dottora)
Taxable
income
(Ttiooaond
dotlmrai
Income tax
after
credits
(Thouamnd
dollara)
Number of
returns
Adjusted
gross income
(Thottaand
dollar a)
Exemptions
(Thouaand
doUara)
Taxable
income
(Thouaaitd
dotlara)
Income tax
after
credits
(Thauaand
dollara)
Harrisburg, Pennsylvania
Total
No adjusted gross income
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$i,000 under $5,000
$5,000 under $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 or more
Total
No adjusted gross income.
Dnder $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 or more
Total
No adjusted gross income.
Dnder $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 or more
Total
No adjusted gross income.
aider $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 or more
14,514
13,670
14,722
15,261
13,360
16,704
12,557
11,992
3,759
3,557
5,073
1,209
935
131
^636.534
I')
7,857
19,394
37,521
52,708
60,236
92,740
81,540
89,697
31,534
33,511
58,873
20,528
32,017
8,501
319
1,235
12,146
14,093
19,729
25,718
23,187
31,461
24,611
25,108
6,716
7,465
9,933
2,470
1,990
273
359.758
287
5,697
13,811
22,340
28,876
49,739
44,845
52,502
20,011
21,434
41,711
15, 593
27,424
7,138
734
1,006
58
1,129
2,757
4,513
5,867
10,026
9,076
10,759
4,090
4,453
8,964
3,648
9,117
2,997
435
483
20,368
19,973
19,601
18,657
23,554
20,768
19,356
13,703
16,307
8,472
14,075
2,335
1,813
2,165
537
108
18
25
Hartford, Connecticut
9,168
29,910
48,402
65,973
106,244
112,926
126,491
102,818
139,111
30,102
165,170
49,089
39,921
71,964
35,214
13,973
3,170
9,470
325.506
16,814
18,403
20,230
26,935
29,656
40,855
37,921
29,444
37,213
19,342
31,042
6,071
4,164
4,798
1,292
257
34
52
731.546
239
9,004
22,860
30,684
62,322
56,910
63,020
59,636
79,946
49,320
112,048
37,057
30,791
59,557
29,876
12,392
2,791
8,043
Honolulu, Hawaii
Houston, Texas
16,261
18,843
19,534
19,431
12,687
14,998
10,954
10,410
7,136
5,279
9,518
1,815
740
1,243
314
47
9
15
8,910
28,202
50,244
68,028
56,762
82,225
71,015
77,963
60,733
49,668
112,571
30,870
16,640
39,377
20,336
5,484
1,562
5,101
11,065
18,908
24,110
34,481
16,665
35,636
25,046
24,680
13,146
12,231
21,706
4,517
1,373
3,062
791
97
20
23
691
10,183
23,311
26,051
33,667
36,190
37,652
42,750
39,070
31,002
75,949
21,759
12,887
31,656
16,312
3,548
1,326
4,431
394,137
139
1,960
4,591
5,009
6,793
7,335
7,701
8,339
3,133
6,395
16,301
5,028
3,441
9,605
6,900
1,563
659-
2,246
2,271
41,249
42,257
41,188
42,910
43,531
40,013
34,586
30,270
22,338
U,731
28,004
5,751
2,688
3,386
1,129
206
45
84
'2,219,726
'21,875
21,318
63,638
104,231
150,013
194,515
218,987
223,042
225,785
193,076
m,6U
330, 310
97,835
59,331
U0,429
72,370
24,911
7,692
31,955
708,933
4,856
34,004
51,769
65,456
79,580
83,249
84,940
77,267
66,124
50,594
23,247
53,230
12,470
6,326
7,432
2,649
477
91
172
1,261,329
1,082
13,641
31,399
54,265
34,225
103,272
109,882
125,357
115,335
69,993
229,036
74,120
46,376
90,508
61,398
20,431
6,450
24,559
Huntington-Ashland, West Virginia-Kentucky-Ohio
Indianapolis, Indiana
72,041
8,901
8,433
9,308
8,951
6,244
5,666
9,388
3,667
4,181
3,057
551
} < = '
C^)
4,869
13,452
24,355
31,019
27,708
31,017
64,524
27,492
35,609
35,831
9,195
I')
4,143
(')
1,030
8,289
10,748
12,857
16,867
10,277
12,413
20,538
9,395
7,340
6,314
1,309
158
11
134.526
184
3,383
9,036
10,901
13,289
15,027
35,579
14,013
24,392
24,686
6,973
3,570
779
39.939
255,642
38
629
1,308
2,047
2,713
3,041
7,226
2,325
5,115
5,238
1,616
1,505
29,893
20,393
21,730
29,149
28,070
23,836
24,034
17,846
15,535
13,001
17,329
3,499
1,123
2,146
513
81
24
35
'1.452,532
15,331
32,197
54,262
101,526
125,555
157,492
154,391
133,823
131,462
123,209
210,134
59,551
25,101
71,209
32,976
9,942
4,122
16,273
425,501
26,530
23,726
24,125
46,706
41,223
62,911
51,046
35,356
34,096
25,190
36,662
7,601
2,225
4,599
1,162
188
52
74
876,058
865
9,095
23,966
44,572
69,081
75,029
34,549
81,044
81,272
61,348
148,945
44,826
19,105
59,432
27,859
3,656
3,560
12,804
Jacksonville, Florida
Jersey City, New Jersey
16,033
23,903
18,239
21,665
17,449
13,962
15,213
11,496
5,912
3,731
6,193
997
852
848
262
42
12
16
'757,604
7,104
36,143
46,204
75,861
73,832
97,850
86,512
50,543
35,157
71,018
17,599
18,846
30,047
16,599
5,121
2,061
13,397
13,578
26,860
29,519
39,036
34,843
26,332
35,627
29,396
13,664
8,006
12,356
2,123
2,179
1,951
633
91
385,075
165
7,118
12,196
26,257
31,247
36,839
43,639
44,431
29,260
21,805
49,150
13,740
14,185
25,209
14,017
4,237
1,625
9,355
92,214
34
1,412
2,220
5,281
6,327
7,474
3,843
8,969
5,983
4,574
10,479
3,317
3,567
8,101
5,923
2,158
848
6,704
22,240
25,260
26,499
37,434
40,111
31,646
28,625
14,236
10,998
7,180
9,166
1,344
543
304
120
'1,237,721
13,943
36,610
65,619
U3,177
130,947
173,612
185,753
106,511
93,016
63,195
104,641
23,212
11,997
26,496
7,699
987
3,836
383,616
19,667
23,088
29,273
49,224
61,552
59,303
57,631
28,834
21,251
15,073
17,292
2,574
1,120
2,064
247
10
11
684,161
923
10,827
27,920
63,774
93,755
88,213
100, 574
62,909
59,591
42,951
73,398
16,627
3,459
21,951
6,424
835
2,757
Ftootnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms."
INDIVIDUAL INCOME TAX RETURNS FOR 1959
93
Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS
TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, IN 100 LARGEST STANDARD
METROPOLITAN STATISTICAL AREAS— Continued
[Taxable and nontaxable returns]
Adjusted gross income classes
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 or more
Total
No adjusted gross income.
ttider $1,000.
$1,000 under
$2,000 under
$3,000 under
$4,000 under
$5,000 under
$6,000 under
$7,000 under
$8,000 under
$9,000 under
$2,000...
$3,000...
$4,000...
$5,000...
$6,000...
$7,000...
$8,000...
$9,000...
$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 or more
No adjlisted 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, OOO or more
No adjusted gross income.
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 'inder $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 or more
Number of
returns
Adjusted
gross incom
dotUrm)
Exemptions
f7Tiou»«nd
dotUn)
Taxable
income
(Thousand
dolUra)
Income tax
after
credits
(Thoii9mnd
dottara)
Johnstown, Pennsylvania
10,387
12,509
8,454
13,013
14,880
8,968
2,814
4,151
3,364
1,494
614
14,060
15,901
19,335
14,766
12,800
10,677
10,799
5,212
3,440
2,734
4,403
1,922
383
659
129
95,523
13,127
9,441
8,645
7,337
13,631
11,578
11,773
5,620
3,530
2,266
5,878
1,090
512
617
83
n
5,565
18,149
21,017
45,652
67,467
48,103
18,236
31,363
28,940
18,206
13,080
8,816
14,191
13, 311
23,256
31,100
20,081
6,011
10,821
7,223
157,439
155
4,695
6,902
17, 564
28,133
21,597
9,472
16,258
31
925
1,325
3,548
5,679
4,355
1,900
3,280
3,811
2,842
2,689
5,074
Knoxville, Tennessee
7,967
23,086
48,877
51,757
57,857
53,631
69,493
38,767
29,140
25,973
51,342
32,642
8,259
22, X9
8,490
1,022
737
14,064
18,590
32,143
26, 892
24,942
20,984
21,237
11,461
6,286
5,971
9,391
4,291
876
1,687
293
14
4
524
4,632
14,082
16,153
23,915
28,219
37,077
21,142
13,022
16,334
35,418
24,419
6,606
18,151
7,238
943
702
105
925
2,725
3,218
4,833
5,683
7,533
4,277
3,724
3,384
7,577
5,646
1,658
5,592
3,053
432
352
Lansing, Michigan
7,956
14,623
21,534
25,826
60,973
62,606
77,135
41,915
29,478
21,474
69,542
19,096
11,263
20,153
5,405
I')
496
1,099
172.255
11,895
12,020
13,339
10,645
26,437
26,303
26,088
14,313
8,340
4,863
12,191
2,413
1,147
1,359
182
697
2,973
7,221
10, 331
26,999
27,028
39,049
22,260
16, 573
13,496
48,547
14,448
8,936
16,085
4,683
409
973
58,193
139
590
1,426
2,103
5,478
5,528
7,913
4,551
3,374
2,787
10,422
3,413
2,247
4,314
1,983
I')
232
586
Los Angeles-Long Beach, California
13,274
228,218
225,635
220,929
234,169
266,099
254,047
231,127
190,703
150,329
109,860
227,952
43,956
19,655
25,128
6,595
1,167
292
381
'15,097,630
'44,912
110,443
334,1.32
553,718
820,482
1,199,550
1,394,405
1,502,758
1,427,628
1,277,229
1,040,510
2,637,997
751,701
434, 588
835,769
434, U4
139,805
49, 8X
147,883
21,052
175,347
239,100
276,471
345,352
426,220
489,087
467,934
387,344
319, 513
234,219
471,432
91,721
43,470
55,739
14,321
2,520
648
307
6,453
88, 582
199,817
337,164
571,441
636,058
753, 550
782,972
730,970
617,366
1,780,580
547,494
324,002
655, 581
355,600
111,749
37,754
113,449
2,046,910
Number of
returns
Adjusted
gross income
Exemptions
dottmrm)
Taxable
income
(Thduaand
dotUra)
Income tax
after
credits
(Thcutand
dotUra)
Kansas City, Missouri -Kansas
2,229
37,931
39,310
34,940
36,123
45,374
40,331
38,099
26,232
18,923
15,141
22,381
4,006
2,146
3,403
342
98
24
29
'5,402
21,965
58,950
36, 527
128,042
206,643
219,221
247,339
194,622
160,154
143,116
261,642
63,384
48,150
116,313
54,699
11,730
4,145
11,767
3,502
31,784
39, 515
50,572
56,820
78,077
84,547
76,872
53,348
40,185
29,543
44,578
3,636
4,524
8,008
1,862
202
50
57
1,433
17, 3X
23,561
55,285
102,480
100,609
132,329
103, 563
96,964
94,792
177,948
50,602
38,161
95,635
44,525
9,736
3,533
10,071
Lancaster, Pennsylvania
10,631
10,818
14,467
9,913
11,655
9,646
6,350
5,049
4,138
3,100
3,688
926
532
532
112
5,752
16,425
36,217
34,735
52,700
53,347
41,349
37,793
34,765
29,374
43,392
15,955
11,736
17,981
6,971
1,728
9,946
12,804
21,016
13,353
23,213
22,143
13,231
9,267
9,097
6,351
3,237
2,114
1,274
1,266
281
564
4,110
13,146
16,523
23,462
24,376
23,148
23,706
21,888
19,325
30,542
11,956
9,137
14,871
6,244
Little Roch-North Little Rock, Arkansas
8,824
10,017
10,695
9,336
11,395
3,723
4,110
4,151
3,091
3,557
2,958
625
428
626
142
'385,349
5,176
14,577
26,282
32,977
51,702
48,597
26,238
31,053
26,136
33,799
35,127
10,941
9,478
20,777
9,161
I')
1,230
2,910
144,025
7,763
U,311
17,754
20,249
22,952
19,615
9,176
9,326
6,939
7,724
5,917
1,353
928
1,207
319
(')
161
3,322
7,860
9,237
19, 524
18,752
13,203
15,229
15,396
20,864
23,952
7,911
7,236
15,788
7,300
Louisville, Kentucky-Indiana
1,278
17,367
38,540
65,912
115,084
128,625
153,113
150,155
151,095
128,106
382,181
129,008
82,576
203,542
149,719
55,440
19,931
65,238
26,728
22,314
47,467
27, 531
23,262
31,. 386
20, 588
11,993
9,036
7,831
12,284
3,117
1,390
1,775
422
72
20
10
'1,215,112
12,711
32,960
68,898
95,895
127,930
171,450
132,892
89,820
75,154
74,324
145,165
52,884
31,263
60,541
27,541
8,897
3,357
2,927
21,249
27,104
31,738
49,811
52,097
58,599
44,323
24,748
19,277
15,764
24,496
5,745
3,471
3,848
911
131
669,271
627
3,727
29,888
35, 572
60,129
77,251
56,369
52,248
45,519
47,522
100,113
38,093
23,769
47, 321
22,723
7,321
2,793
2,285
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms."
94
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 19.— ADJUSTED GROSS INCOME
EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, IN 100 LARGEST STANDARD
METROPOLITAN STATISTICAL AREAS— Continued
[Taxable and nontaxable returns]
Adjusted gross income classes
TDtal
No adjusted gross income,
Bnder $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 or more
Total
No adjusted gross income.
ttider $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 or more
Total
No adjusted gross income.
Ifoder $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...
tlOO,000 under $150,000..
$150,000 under $200,000..
$200,000 or more
Total
No adjusted gross income.
tinder $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
A5,000 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 or more
Number of
returns
Adjusted
gross Income
(Thouaattd
dollmtt}
Exemptions
(TtitMiamnd
dollars)
Taxable
income
(Thatiiand
dottarm)
Income tax
after
credits
(ThtMiaand
doltmrt)
Memphis, Tennessee
23,189
25,117
28,ia
18,083
26,092
17,352
17,861
7,958
7,130
3,195
6,947
2,053
1,213
1,U1
343
35
16
7
^871, 143
11,941
36,026
70,243
61,814
115,720
94,285
116,600
60,118
60,745
30,297
32, 376
35, 324
27, 539
38,477
22,745
4,039
2,665
3,924
22,993
31,098
45,048
40,288
56,551
40,172
40,792
15,688
13,978
5,897
14,342
4,301
2,454
2,498
828
33
37
13
435,304
445
6,646
20,157
13,660
42,148
39,439
57,287
33,683
38, 326
19, 529
56,105
25,965
21,960
31,420
19,458
3,312
2,268
3,446
89
1,316
4,009
2,739
8,494
7,810
U,544
6,816
7,855
4,039
12,051
6,119
5,627
9,827
8,294
1,684
1,201
2,090
MilwauJtee, Wisconsin
433,214
35,710
34,244
X,145
35,139
41,484
64,085
59,132
43,127
27,749
17,062
23,900
5,056
2,582
3,067
775
126
40
24
13,380
49,337
35,474
124,033
136,103
354,451
383,083
320,188
235,167
162,131
336,340
86,200
57,648
106,966
51,375
14,806
6,763
10,324
28,792
33,909
42,460
44,250
63,587
122,553
121,921
95,186
59,293
32,282
59,252
10,876
6,134
6,545
1,705
254
79
48
812
14, 563
33,193
64,508
98,172
180,665
207,684
179,301
143,054
107,401
232, 560
63,213
42,670
84,168
40,666
11,607
5,109
7,958
164
2,845
6,509
12,950
19,980
36,333
42,409
36,710
30,012
22,384
49,974
14,657
10,950
26,528
16,753
5,845
2,740
5,129
Mobile, Alabama
8,987
8,705
10, 929
8,127
12,812
12,123
7,238
6,778
3,762
2,393
3,565
769
527
160
4,872
13,133
28, M7
27,914
58,261
67,423
47,033
50,447
31,853
22,531
41,834
12,623
{')
17,818
9,963
{')
1,661
3,694
13,393
21,518
18,670
33,352
23,382
18,440
16,550
8,540
5,007
7,852
1,734
1,522
340
193
2,143
6,120
6,586
16,960
26,132
19,238
25,906
18,626
14,328
28,033
9,360
14,077
8,547
40
429
1,129
1,243
3,306
5,274
3,853
5,230
3,807
2,961
5,910
2,119
4,373
3,609
363
New Haven, Connecticut
10,202
11,883
17,913
13,344
14,297
12,613
12,320
7,856
7,706
2,790
7,367
1,794
836
1,324
246
5,259
16,925
44,546
46,513
63,973
68,136
79,416
59,235
65,179
26,349
87,043
30, 520
19,615
45,608
16,863
337
7.101
7,389
11,744
20,672
16,306
20,736
23,141
24,059
17,227
15,806
6,902
15,530
3,782
2,057
2,826
545
(^)
337
5,149
18,626
23,330
33,853
36,035
44,661
33,450
39,092
15,568
60,351
23,903
15,632
37,881
14,394
763
5.970
67
1,007
3,696
4,e»M
6,774
7,237
9,028
6,768
7,988
3,275
13,075
5,628
3,971
12,025
6,196
407
3.735
Number of
returns
Adjusted
gross income
dolimrwy
Exeii5)tionfl
iThoatmtd
dollmtmi
Taxable
income
Cnuximmitd
dottarm)
Income tax
after
credits
frhouMmd
dottmrm)
Uiajni, Florida
2,310
36,795
38,951
43,356
45,960
34,053
32,632
24,615
16,120
12,859
9,831
13,914
3,741
1,647
3,849
799
107
50
63
^5,049
18,079
58,226
109,658
161,877
153,046
173, 538
159,326
120,588
103,653
93,255
163,840
63,773
36,615
131,642
52,741
13,025
8,448
26,661
518,362
2,983
23,297
45,797
62,136
72,272
58,191
61,481
50,41i
34,590
28,135
22,226
29,316
7,360
3,948
3,267
1,913
238
112
139
853,063
893
12,130
31,338
60,903
60,607
79,013
75,291
62,725
60,077
52,160
105,616
43,636
27,386
103,058
42,186
9,604
6,332
19,603
Minneapolis-St. Paul, Minnesota
50,852
53,293
55,343
51,035
58,101
59,288
50,325
44,377
29, 883
20,576
30,504
6,417
3,247
4,926
924
213
61
60
'2,947,121
26, 575
77,473
139,181
178,717
264,559
325,650
326,835
332,995
252,692
194, 560
354,504
111,012
72,568
170,275
61, 591
25,072
10,373
24,425
39, 510
52,952
60,776
67,954
92,191
123,758
112,043
103,717
63,805
42,412
67,807
15,301
7,558
11,525
2,168
494
131
124
1,900
22,646
60,845
37,273
132,299
146,453
158,762
174,196
148,470
120,752
231,025
78,089
54,257
133,116
49,363
20,265
7,836
17,606
Nashville, Tennessee
14,737
,12,171
17,615
16,230
16,334
10,425
10,630
6,166
4,666
3,993
5,540
1,496
624
1,178
251
62
15
17
'629,971
7,223
17,948
45,001
56,638
72,824
57,432
69,691
45,755
39,140
37,821
65,691
26,380
13,792
39,462
16,475
7,285
2,522
10,044
208,781
11,292
12,646
27, 598
23,237
34,423
21,725
22,077
13,771
10,429
6,732
11,452
3,151
1,476
2,472
564
132
33
30
220
4,881
14,641
20,701
26,416
2 5, OX
36,144
24,440
22,908
24,324
44,989
20,099
10,660
33,684
14,219
6,410
2,119
9,363
New Orleans, Louisiana
33,805
34,381
33,833'
30,800
35,241
31,681
13,535
12,567
10,226
6,059
12,234
3,117
1,663
1,926
1,214
194
24
38.
16,397
50,340
35, 572
108,691
157,354
174,232
119,820
94,161
37,221
57,090
144,055
53,331
36,775
65,135
86, 574
21, 816
4,103
15.814
26,142
42,566
49,506
56,982
67,259
64,304
36,460
25,382
22,899
12,740
26,057
7,382
3,300
4,029
2,991
455
45
22.
1,025
10,792
28,053
40,426
70,828
85,379
65,101
52, 353
53,138
36,189
99,355
33,472
29,739
54,106
73,875
17,740
3,354
9.923
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
95
Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS
TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS —Continued
[Taxable and nontaxable returns]
IN 100 LARGEST STANDARD
Adjusted gross income classes
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,X0 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 or more
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 or more
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 or more
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 or more
Number of
returns
Adjusted
gross income
(Thtxiamd
dotlara)
E-^emptions
(Thauamnd
dolUra)
Taxable
income
f TTiouswtd
dotUrt)
Income tax
after
credits
(Thmi»*r>d
dotUra)
New York, New York
11,613
387, 856
437,631
541,783
543,445
514, 692
466,564
349, 332
261,415
195,234
133,312
269, 838
78, 355
35,456
54, 360
19,391
3,921
1,110
1,626
'■25,917,626
'81,445
207, 602
648,934
1,369,442
1,896,478
2,3U,840
2,559,763
2, 258, 651
1,956,777
1, 654, 224
1, 266, 229
3, 204, 345
1,354,792
786, 523
1, 846, 620
1, 290, 359
468, 735
190,124
727, 633
130,859
(^)
155,935
16,419
20, 660
15,566
15,680
16, 141
17,490
16,564
11,118
7,512
5,782
8,835
1,342
768
1,136
275
m,286
U,051
10, 630
7,146
8,160
16,732
12,362
14,916
U,409
4,755
3,590
7,036
838
436
1,189
227
16,736
317,455
472,319
705, 297
764, 223
828,043
845,472
690,575
522, 038
405,947
266, 157
547,111
167, 122
74,959
116,721
40, 988
8,204
2,306
3,270
14,551,173
11,617
151,743
460,716
809,461
1, 056, 141
1, 219, 189
1,127,939
1, 055, 892
942, 073
763, 333
2,082,362
943, 585
562, 104
1, 372, 812
986, 300
353, 577
140,443
5U, 836
3, 729, 528
2,322
30,090
90,307
161, 986
213, 682
247, 998
229, 668
215,804
194,595
159,475
447, 197
221,524
141,453
418,664
404, 8U
174, 790
73, 895
301, 266
Norfolk-Portsmouth, Virginia
I')
16,253
7,809
19, 339
29,063
17,377
43,219
20,078
69,131
20, 008
88,994
17,781
98,694
15,108
97,079
5,989
43,906
5,203
44,101
4,455
41,977
5,820
66,953
1,053
17,353
752
16,535
1,054
36,695
168
10, 737
4
692
5
2,120
266, 492
(2)
13,140
24,252
34,225
37, 679
36, 147
36,156
31, 560
11,652
12.716
9,043
12,611
2,239
1,537
2,575
362
344
6,518
9,579
24,210
38,878
48,208
50,863
26,200
24,183
27,350
44,455
13,121
12,816
29,383
8,980
590
1,739
69
1,264
1,899
4,374
7,718
9,748
10, 253
5,306
5,072
5,683
9,387
3,026
3,280
9,268
3,699
353
1,271
Cttaha, Nebraska-Iowa
7,806
29,347
39,446
35, 506
72,425
96,436
106, 894
82, 701
63,773
55,099
103, 208
22, 470
16, S78
37, 069
18, i02
498
2,922
264, 898
12,920
23,718
20,750
22, 967
28,976
38, 732
35,286
25, 176
15,480
13,405
18,810
2,903
1,521
2,661
656
5
13
453,301
300
7,168
14,768
26,627
33,484
44,017
56, 361
45,863
40,006
33,772
70, 549
16,675
13,095
30,264
15,779
463
2,631
60
1,412
2,917
5,355
6,749
8,941
11,531
9,319
8,252
7,031
15,047
3,862
3,360
9,205
6,711
262
1,452
Peoria, Illinois
5,835
15,487
18, U2
28,294
75,734
68,804
96,096
84,888
40, 307
33, 932
31, 833
13,986
9,936
43,064
14,234
807
780
191,408
10,344
13,032
10, 828
11,943
27, 856
24,861
31, 082
22,825
8,348
9,604
13,879
1,791
1,067
2,522
440
9
6
334
3,185
4,598
12, 520
33, 965
34,660
51,814
50,800
27, 261
20,230
57,961
10, 533
8,001
31, 517
12,723
691
570
83,581
67
638
890
2,501
7,917
7,003
10, 565
10, 392
5,751
4,162
12,395
2,435
2,031
10,065
5,471
( = )
390
357
Number of
returns
Adjusted
gross income
(Thousand
dottara)
Exemptions
(Thauaand
doltara)
Taxable
income
(Thouaand
doltara)
Income tax
after
credits
(Thouamid
doltara)
Newark, New Jersey
641,133
2,799
52, 202
55,051
61, 372
72,156
73, 731
68,086
58,970
46, 171
38,000
26,640
54, 968
14, 382
6,138
8,191
1,876
191
77
82
'11,595
27,429
81,458
151,309
255,007
330, 827
371, 806
332, 630
345,894
322, 562
252,535
646,703
246,833
137,232
269,441
122,080
22,429
13,041
35,909
3,430
42,124
60,748
79, 503
100, 129
120, 628
120, 742
117,134
94, 983
80,864
55,066
115,511
32,413
14, 179
18, 697
4,344
428
190
174
2,391,906
1,764
18,979
52,972
117, 324
160,856
191, 869
205, 110
195, 519
188,006
160, 259
438, 067
178, 667
104,739
216, 535
102, 826
18, 510
10,477
29,427
Oklahoma City, Oklahoma
19,123
17,209
14,080
19, 214
18,961
15,561
17, 021
9,210
6,832
5,264
7,156
1,714
671
1,507
316
24
'805, 221
10, 022
26,978
35,958
67,300
35,046
85,723
UO, 318
68,761
57,791
49,642
84,404
29,473
14,919
51,431
20,700
2,793
1,375
7,748
270, 042
16, 376
23,937
22,747
38, 139
34,841
30,871
34,561
19,921
12.833
10, 087
14, 638
3,752
1,409
3,415
730
56
20
44
429, 311
551
3,950
9,605
18,625
35, 780
40,724
56,136
37, 698
34,701
32, 146
56,479
21, 832
11,489
42,094
17,441
2,375
1,190
6,495
Paterson-Clifton-Passaio, New Jersey
41,595
37,415
36, 619
39,234
49, 821
44,484
39, 306
35, 630
30, 326
18, 187
35, 519
9,433
3,315
4,088
908
112
16
32
'2,601,359
19, 594
54, 572
93, 271
137,030
224, 033
244,943
254, 738
265,742
256, 333
171, 381
423, 337
160, 896
72,521
140, 670
53, 357
13,159
2,713
10,403
687, 560
28,982
40, 014
44,376
53,311
73, 102
79,944
72,045
74, 551
66, 622
35,893
77,847
21,461
7,186
9,372
1,918
239
34
67
1,532,796
1,365
13,847
36,978
61,665
116,278
120,462
140,901
146,824
145,475
108, 561
280,683
117,255
56,443
114,091
49, 192
11,355
2,275
9,141
Riiladelphia, Pennsylvania-New Jersey
1,515,016
5,765
137, 287
153, 172
174,443
181,892
195, 781
176,448
143, 023
103, 310
71, 294
44,039
33,246
20, 822
9,042
11,747
2,916
509
142
138
;, 216, 144
'13,066
74,438
226, 755
439, 165
639,960
833, 266
970, 205
922, 917
771,196
604, 880
417, 190
977,742
356,541
201,826
393, 890
194,804
62, 396
24,090
2, 505, 838
9,041
112,261
162,421
216,730
263,884
339,057
353, 634
300,155
223, 328
153,534
97,812
175, 638
45,094
19, 702
25,466
6,390
1,045
312
234
4, 611, 326
3,995
61, 350
171,498
283, 757
409, 299
459,939
475,792
426,958
360,899
259,494
668,308
265, 966
157,275
322, 227
162, 185
52,180
19,466
51,238
566,328
355
3,779
10,130
23,668
32,670
39,021
41,958
39,823
38,849
33, 324
93, 692
41, 528
26, 499
65, 839
43, 397
9,367
5,652
16, 777
100,871
110
787
1,919
3,628
7,227
8,233
11,375
7,660
7,150
6,649
12, 148
5,120
2,961
12, 970
7,387
1,220
633
3,694
274
2,760
7,231
12,341
23,542
24,418
28,833
29,926
29,643
22,607
60, 140
27,185
14,323
36, 195
20, 583
5,854
1,184
4,980
1, 076, 097
803
12,086
33,488
56,758
83,090
93, 012
96, 818
86, 726
74, 287
53, 598
143,206
62, 338
40, 295
100,492
68,858
26,664
10,633
32,945
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms."
96
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, IN 100 LARGEST STANDARD
METROPOLITAN STATISTICAL AREAS— Continued
[Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross income
(Thouaand
doltara)
Exemptions
(Thouamnd
dotUra)
.Taxable
income
(Thousand
dollara)
Income tax
after
credits
(Thouaand
dollara)
Number of
returns
Adjiisted
gross income
( Thouaand
dollata)
Exemptions
(Thouaand
dollara)
Taxable
income
(Thouaand
dollara)
Income tax
after
credits
(Thouamtd
dollara)
Pboenix, Arisona
Pittsburgh, Pennsylvania
Total
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 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 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 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 or more
Total
No adjusted grogs 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 or more
195,650
1,869
22,925
23,670
21,872
22,158
19,887
21, 824
14,407
U,554
10,499
7,901
11,140
2,693
1,113
1,638
4a4
71
5
20
^1,017,729
^16,891
12,543
34,797
54, 679
76,968
90,304
119,925
92,995
85,297
88,314
74,885
130,345
45,995
24,783
58, 786
26,345
8,462
835
8,362
4,556
17,286
28,828
32,474
35,257
40, 328
52,154
36, 692
25,642
23,741
15,662
24,098
5,636
2,454
3,711
937
146
17
43
547,105
91>4
9,452
16,455
31, 992
36, 798
45,582
39, 792
44,500
49, 865
46,978
84,934
33,768
19, 357
49,088
22,241
7,315
647
7,437
181
1,890
3,284
6,364
7,473
9,019
7,941
9,020
10,297
9,665
18,004
7,982
5,113
15,354
9,303
3,664
348
3,824
2,068
78,066
88,555
73,863
99,913
117, 302
113,451
77,991
52,547
33,960
28,845
42, 054
9,736
4,235
5,306
3,644
674
62
104
^6,700
39, 269
132, 169
185,466
351,103
528, 616
624,097
502,381
390,477
288,106
274,216
496, 198
165,348
93, 765
182, 063
234,799
80,494
10,568
62,342
2,870
67,056
101,134
98,242
157,873
209,136
213,464
160,466
109, 756
68,766
57,664
88, 598
20,996
9,213
11,772
7,939
1,330
131
207
2,724,933
2,667
35,651
71,625
151,946
256,070
328, 202
274, U9
229,188
181,634
182, 796
345, 8K
125,153
74,159
152,151
200,923
70,069
8,347
34,419
Portland, Oregon-Washington
Providence, Rhode Island-Massachusetts
279,234
28,152
32, 517
30,821
27,050
26,862
30, 950
25,313
22, 052
17, 971
U,UO
17,454
3,134
1,430
1,923
766
50
20
21
'1,536,415
16,024
49, 336
77, 630
95,451
121,049
170, 387
163, 224
164, 960
152, 398
104,509
204, 788
54, 675
32,065
66,024
48, 955
5,994
3,338
9,244
468,829
26,412
34,277
39,823
39,144
44,110
56,099
58, 396
47,511
42, 969
24,284
36,268
7,332
3,539
4,517
1,780
93
40
41
877,239
1,061
14, 521
29,346
42,976
59, 617
90, 930
80,895
93, 200
85, 595
63, 549
140,445
40,384
24,748
53, 262
40, 708
4,997
2,581
8,424
201,445
298,837
212
2,871
5,794
3,695
12,123
18, 355
16, 350
18, 899
17,491
13,086
30,061
9,416
6,290
16, 775
16, 883
2,485
1,349
4,310
37,054
32,144
37,766
43,695
42, 197
28, 994
26,871
17,432
10,806
4,908
10, 556
2,788
1,166
1,440
466
50
11
26
'1, 394,499
18, 667
46,599
95,366
153,437
189,765
159,080
172,726
131, 020
91,288
46,476
123,002
47, 701
26, 363
48,076
30, 321
5,622
1,917
10, 493
489,526
29,490
33,434
48,029
68,015
78,884
64,196
58,823
37,354
23,159
11,875
22,212
6,165
2,694
3,561
1,049
104
24
747, 588
901
12,988
39,137
64,428
86,505
73, 203
90,237
76,348
55,384
27, 801
84,351
36,092
20, 338
38,984
25,672
4,631
1,450
9,038
Reading, Pennsylvania
Richmond, Virginia
10,988
12,801
15,019
13,113
9,247
3,547
8,581
7,737
4,676
3,554
2,820
825
787
219
'485.635
6,534
18, 101
36, 632
45,649
42,464
46,592
55, 530
57,842
40,097
33, 719
32,704
13,439
28,401
16,276
149.236
10,126
12,963
18, 103
13, 950
17, 913
15,939
15,043
14,062
8,174
7,L24
5,583
1,703
1,612
460
281,461
410
4,724
15,092
20, 365
19, 356
24,606
33, 635
35, 311
26,902
22, 923
22, 939
10, 108
24,381
10, 298
660
63,968
81
932
3,001
4,163
3,925
4,903
6,825
7,281
5,534
4,740
4,897
2,353
8,076
4,261
( = )
U,976
18,462
24,829
21,629
18, 916
17,285
10, 783
7,748
8,626
4,033
7,270
1,356
542
1,188
261
40
12
13
'776, 280
6,798
26,522
63,115
73, 910
84,106
94,157
71, 378
57,733
72, 035
38,383
85,482
22,653
11,981
40,111
17,591
4,904
2,039
4,931
237. 261
10,087
19,060
28,099
32,920
29,273
34,937
18,470
15,397
17,780
8,798
14,753
2,930
1,019
2,524
565
86
26
35
313
8,312
27,399
32,969
42,158
45,134
40,824
34,640
44,517
24,501
58,030
16,438
9,582
32,648
14,469
4,W4
1,655
3,901
Rochester, New York
Sacramento, California
219,917
20, 010
19,231
17,753
24,532
22, 666
25,978
20,654
21,144
11, 631
10, 171
17, 201
3,496
1,094
2,220
1,131
99
17
13,
11,011
29,511
43, 599
85,530
102,468
143, 559
133, 970
157, 770
98, 362
95,457
202, 500
60, 239
23, 732
71,608
75,068
11,556
2,896
3,877
16, 839
22,642
19,896
31, 379
35,407
51, 890
44,973
46, 327
27, 518
21,278
35,664
7,605
2,055
5,059
3,010
214
32
25.
737
7,695
18, 301
42,213
50,494
69, 520
68,901
89,060
56, 638
59,997
139, 186
44,473
18,403
55,239
57,834
8,756
2,098
2.361
186, 269
163, 312
147
1,483
3,574
3,330
10, 318
14,134
13,968
18,074
11,584
12, 496
29, 788
10,406
4,826
16,648
23, 519
4,427
1,108
1.389
10, 822
18, 078
15,950
17, 269
17,031
14,080
14,728
17, 333
12,754
8,931
15,413
2,432
986
1,278
315
12
M.
'1,019,971
5,579
26, 903
40,923
62,094
77, 165
78,425
95,492
130, 026
108, XI
85,107
180, 088
42,064
21,994
40,540
20,253
2,003
2,549
296,824
8,351
18,574
20, 169
31, 565
29,470
29,424
33, 018
35,364
26,436
19,615
32,236
5,186
2,033
3,149
647
528
7,499
15,612
21,969
37,390
35,730
45,898
72,250
65,937
52,270
123,211
32,448
17,607
33,588
17, 358
( = )
1,865
2,276
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.'
INDIVIDUAL INCOME TAX RETURNS FOR 1959
97
Table 19. ^ADJUSTED GROSS INCOME
EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS— Continued
(Taxable and nontaxable returns]
IN 100 LARGEST STAKDARD
Adjusted gross income classes
Number of
returns
Adjusted
gross income
(Thou»*nd
dctlari)
Exemptions
(Thctiwmnd
dolUta)
Taxable
Income
(Thovtm
dolUri
Income tax
after
credits
(Thoufand
dollmrai
Number of
returns
Adjusted
gross income
(Thouuvid
dollar*)
(Thcuamd
doltart)
Taxable
income
(Thousand
dollara)
Income tax
after
credits
(Thcuaand
dollara)
St. Louis, Missouri-Illinois
Salt Lake City, Utah
■Dotal
No adjusted gross income
ttader $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 or more
Itttal
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 or more
Total
No adjxisted 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 or more
Total
No adjusted gross income.
ttider $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 or more
671, 221
62,213
61,891
66,043
74,587
81,480
90,615
69,139
48,168
31,453
22,550
41,279
8,724
3,877
5,783
1,684
225
80
72
^3,791,453
("J
32,959
93, 671
162, 335
261, 880
366,222
500, 661
449,576
359,556
265, 566
213,572
483, 976
149, 617
86,705
199,495
m,036
26,997
13,772
24,721
1,133,037
55,322
64,970
85,721
116,371
138, 740
182,538
145,475
97,789
70, 262
43,795
85,087
18,874
8,983
12,728
3,802
428
161
137
1,862
26, 175
61,234
115,849
179, 668
246,745
232,463
209, 274
158,402
139,513
329,933
110, 966
67,441
165,403
94,200
22,672
U,6U
19,737
516,610
119,730
374
5,240
U,990
23,245
36,251
49,997
47, 020
42,809
32, 537
29, 103
71,049
26, 319
17,494
52,724
40,279
11,828
6,429
11,922
16,647
9,057
11,134
12,014
16, 386
13,142
11,096
8,967
6,423
4,171
6,310
1,510
791
921
287
109
9
8,741
13,144
28, 672
42,914
74, 108
70,970
71,356
67, 220
53,985
39,779
73, 665
25,809
17,073
31,476
17,976
11,731
1,582
728
227,802
14,748
9,142
16,292
19, 178
29,329
36, 622
26,679
24,498
15,340
10,409
15,549
3,396
1,995
2,365
658
292
331,257
673
3,936
11,671
1^,130
33, 167
22,435
31,704
29,027
29,613
22,183
46,298
13,770
12,630
24,033
15,001
10, 267
1,194
525
San Antonio, Texas
San Bemardino-Riverside-Ontario, California
24,553
26,199
28,372
21,481
23,132
19,274
17,071
10,824
6,652
3,210
7,531
1,783
841
1,045
328
62
11
21
^896,448
12,186
38,871
69,698
75,205
102,731
105,313
111,471
81,796
56, 085
30,635
89,011
30,789
18, 763
35,429
21,471
7,375
1,845
8,845
22,057
34,127
52, 671
44,682
48,794
42,315
35,493
23,286
14,817
6,106
16, 180
3,511
2,059
2,546
723
132
21
45
462, 673
374
8,167
18,598
23,910
41,977
48,871
58,873
46,542
31,939
19,929
61, 657
23, 633
14,383
29,654
18,569
6,440
1,607
7,545
71
1,630
3,654
4,591
8,304
9,332
11,910
9,480
6,527
4,152
13,228
5,591
3,701
9,496
8,036
3,246
364
4,518
20,233
29, 243
29,316
25,227
27,779
29,546
26, 630
14, 301
16,344
9,554
15,026
2,062
733
1,159
297
7
3
'1,297,862
1-)
10,905
43, 263
74, 670
89,971
125,420
162,426
172,640
106, 955
137,459
90,911
175, 898
34,483
16,306
38>817
18,375
1,117
1,038
20,152
31, 222
49, 978
51,164
56,389
64,505
61,540
35,866
37, 173
22,403
32,047
4,281
1,620
2,893
694
633,836
339
U,336
19,764
26, 223
45,795
64,735
77,555
50,384
79, 605
52,730
116,311
25, 276
U,890
31,818
15,602
931
870
San Diego, California
Sail Franciaco-Oatland, California
316, 593
20,342
32,939
28,067
31,449
31, 651
35, 214
36, 399
21, 542
21, 663
15,224
30, 027
4,782
1,732
3,227
668
82
14
24
'1, 938, 115
10,278
49,072
71, 502
110, 742
144,011
195, 102
234,757
161, 510
134,394
142,979
350, 902
81,939
38, 379
no, 010
43,612
9,417
2,453
6,921
573, 060 1,078,424
15,161
33, 192
40,544
50,307
60,795
66,939
80, 303
48,951
50,134
32,089
63, 727
9,752
3,593
7,699
1,537
133
23
60
817
12,404
21, 392
40,620
58,747
93,091
109,134
33,124
105, 169
87, 199
233,461
61,913
30, 286
33,763
36, 735
7,724
1,971
5,874
1,014,096
164
2,394
4,145
8,017
11,626
18, 508
21,703
16,878
21,551
18, 014
49, 677
14, 735
8,018
27, 555
15,477
3,621
1,007
3,163
3,138
83,865
87,704
94,817
103, 286
112,209
114,447
99, 614
73,184
61, 378
41, 661
95, 278
19,964
8,747
10,388
3,102
507
146
161
^6, 384, 534
H, 762
44,445
127, 880
236, 358
362, 588
507, 682
630, 770
548,003
545, 927
521, 295
395, 765
1, 120, 166
341, 054
193,960
360, 133
205, 309
60, 383
25,357
62, 266
1,533,080
3,291
64,868
35, 273
122, 356
132, 393
155,030
194, 971
190, 107
147,405
121, 231
83,159
192, 283
40,348
18, 267
23,372
6,577
1,018
305
326
3,892,394
3,313
34,535
88, 613
175,636
274, 306
329,411
348,590
302,025
318,523
252,751
764,836
256,525
152,130
295, 353
172, 691
50, 157
20, 695
51, 783
San Jose, California
Scranton, Pennsylvania
13,924
19, 050
11,994
25, 836
21,253
18,022
25,910
21,878
15,037
9,425
22,518
5,373
1,912
2,105
444
53
11
23
( = )
10,545
28,309
30,443
90, 523
95, 335
99,247
167, 187
162, 531
128,051
39,666
266, 133
91,538
43,012
67, 517
23, 526
6,383
1,916
6.631
400,489
15,534
19,377
19,923
36, 531
36,022
37,481
56, 517
43, 060
33,446
23,292
48,902
12, 372
4,591
4,974
1,031
122
23
51
798,930
538
7,852
6,537
37, 959
41, 141
45, 972
80, 886
36, 358
70,658
51,776
176,901
66,646
33,343
55, 816
24,328
5,039
1,737
5.393
182,314
81,946
108
1,525
1,209
7,325
3,174
9,285
16,296
17, 546
14, 250
10,827
37,921
15,536
3,567
17, 028
10, 197
2,565
882
3.023
12,726
11,191
14,983
7,817
12,245
8,556
5,650
4.317
1,638
650
{')
'316, 966
6,211
16, 301
37,509
27, 172
54,283
47,073
36,456
32,479
10,215
20, 017
11, 339
(=)
5,012
{')
781
129, 332
10, 432
11,713
21,744
14, 593
23, 763
13,807
11, 743
3,603
2,145
3,121
i,?;i
157
{')
12
156, 763
144
4,686
13,068
9,261
24,474
22,675
19,724
20,423
6,278
13,236
8,863
4,254
641
77,717
135
775
2,299
3,643
6,726
4,512
6,400
5,820
5,944
4,555
9,813
4,318
3,140
7,520
6,225
5,050
576
266
68
2,207
3,766
5,200
9,177
12, 947
15,541
10, 222
16,287
10,911
24,771
5,905
2,955
10,152
6,404
(^)
473
539
929,231
670
6,849
17,045
34,945
55, 376
66, 886
71,893
61, 903
66,039
52,124
164, 301
50, 669
39,243
92,902
73,533
25,402
11,117
23,334
34,353
29
938
2,614
1,860
4,932
4,496
3,946
4,212
1,237
2,821
2,175
1,857
342
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms."
98
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS,
TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS
METROPOLITAN STATISTICAL AREAS— Continued
INCOME CLASSES, IN 100 LARGEST STANDARD
(Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross income
(Thousand
dot lata)
Exeniptions
(TtKjuaand
dotUtai
Taxable
income
(Thtxiaand
dottara)
Income tax
after
credits
(Thousand
dotlara)
Number of
re turns
Adjusted
gross Income
(Thouaand
dottara)
(Thcuaand
dollara)
Taxable
income
(Thoiiiand
dollara)
Income tax
after
credits
Seattle, Washington
Shreveport, Louisiana
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 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 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 ujider .$6,000
$6,000 linder $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 ur.der $25,000
$25,000 under $50,000
$50,000 under $100,000..,
$100,000 under $150,000.,
$150,000 under $200,000.,
$200,000 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...
$20,0C0 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 or more
380,588
31, 358
37, 162
31, 398
31,118
42, 630
47, 263
38,844
30,044
22, 739
22, 533
31, 824
5,818
2,560
3,048
625
87
25
'2, 294, 526
16, 766
55,289
79, 114
110,904
192,981
260,436
252, 006
224,451
193, 579
213, 696
371, 182
98,893
56, 674
103,407
40,840
10, 318
4,197
12,397
660, 465
24,781
41, 605
45, 205
42,246
62,724
92,835
87, 996
64,556
53,812
45,833
68,457
12, 638
6,051
7,047
1,465
179
59
62
1, 346, 173
1,360
14, 685
25,405
53,013
103, 768
128,027
125, 697
123,684
110, 426
140, 271
253, 999
74, 791
45,120
86,764
35,604
9,168
3,703
10, 688
306, 609
273
2,877
4,760
10,490
20, 878
25,784
25, 635
25,041
22,721
29,199
54,353
17,653
11,560
27,798
15,256
4,602
1,958
5,771
7,610
9,824
7,606
9,193
9,043
7,163
8,448
2,746
2,615
3,978
1,384
954
404
40
6
6
'408,984
3,843
14, 556
19, 221
32,871
40,612
39,376
53,911
21, 283
22,640
47,136
23,363
30,488
27, 141
4,937
994
2,735
134,029
5,281
13,854
13,802
18,592
20, 062
14,322
16,579
5,789
5,774
8,414
3,006
1,970
918
89
9
12
32
2,024
3,912
9,890
14,376
19,745
28,605
12,091
13,408
31,922
17,253
24,921
23,054
4,194
870
2,495
South Bend, Indiana
SpokaJie, Washln^on
6,115
8, 261
6,092
4,910
9,092
11,386
10,994
7,284
7,458
5,468
714
544
128
'468, 859
{■■)
3,658
12,674
15,736
17,254
41,343
64,983
71,090
54,323
62,489
63, 506
12,273
17,974
8,090
2,351
138,379
4,287
8,080
9,463
6,519
13,720
25,335
21,592
15,217
15,137
12,404
1,470
1.183
305
125
14
433
*,559
5,176
8,363
21, 753
31,544
40,006
32, 710
40,434
(^)
44,219
9,472
14, 712
7, 112
62,814
S,054
87
898
1,036
1,583
4,355
5,344
8,194
5,587
8,399
9, 376
2, 240
4,547
3,025
2,467
1,269
9,334
8,845
10,047
10,057
9,015
10,521
9,922
6,371
4,589
5,352
1,022
627
U9
'468, 545
4,971
13,528
24,648
35,647
40, 320
57,744
63,971
50,787
39,389
52,491
17,'126
21, 678
7,478
(^
2,486
146, 829
7,588
8,607
14, 257
16,770
14,755
20,989
19, 141
14,135
9,967
('}
11,969
2,176
1,202
254
265,003
404
4,106
8,587
14, 330
20,740
27,370
35,892
28,377
23,315
42,276
12,601
18,432
5,614
2,102
Springfield-Holjoke, Massachusetts
Stockton, California
148, 850
13,028
15,767
14, 887
31,912
16, 300
19, 287
19,679
10, 750
9,547
4,161
7,205
2,091
768
1,060
263
'812, 077
5,372
23,257
36,824
49,441
72,487
105, 454
128,153
80, 296
82, 101
40, 122
83,929
35,248
15,384
34,695
15,930
1,328
251, 603
10, 526
17, 810
18, 100
17,151
29,628
38, 106
41, 283
24,160
21, 665
3,405
15,233
4,016
2,216
2,299
509
12
452,340
225
5,961
14, 563
26, 762
32, 554
50, 537
68, 262
45,223
47,403
24,207
55, 212
25, 177
12,470
28,012
12, 7X
936
100, 285
71, 670
46
1,187
2,889
5,416
6,494
10, 279
13,908
9,328
9,745
4,910
11, 990
6,165
3,349
8,595
5,100
5,664
9,553
6,587
11,200
5,919
7,775
4,680
5,931
3,428
4,807
1,057
387
106
( = )
'378,337
3,102
14,507
16,500
39, 257
31,804
42,836
30,890
44,048
29,246
55,919
18,060
24, 504
6,900
I')
115,282
4,703
9,172
10, 281
15,890
14,710
13,047
9, 017
12,139
7,435
9,855
1,919
1,971
222
(')
215, 301
373
5,028
1,910
18, 358
11,620
23,935
16, 163
24,490
17,264
39, 592
13,935
20, 339
5,122
Syracuse, New York
Tacoma, Washington
22, 018
20, 525
17, 554
25, 336
27, 179
23,040
22,817
11,643
10, 821
8,706
11,206
2,098
896
1,155
192
36
'1,072,175
9,598
29,493
43, 355
88, 300
122, 012
125, 745
146,774
87,461
91, 830
82, 974
131, 206
35,794
20,157
38, 370
12,295
3,923
1,006
1,682
17,241
20, 724
22, 950
35,677
41, 476
45, 191
47,927
26, 987
22, 239
20, 167
24,746
4,512
2,004
2,839
491
74
13
10
429
8,138
16,824
43,406
54,515
62, 286
76,864
47,514
55, 992
52, 265
87, 353
26, 217
15,235
29,993
9,691
3,074
712
1,446
106,425
86
1,611
3,266
8,750
13,046
12, 551
15,616
9,707
11,307
10, 362
13,734
6,026
3,850
9,242
3,959
1,499
368
761
3,634
13,536
9,887
U,622
12,193
13,377
12,734
8J012
3,177
4,582
5,914
639
425
587
171
53
6
5
4,550
19,927
24,112
40,297
55,242
74,246
83,103
60, 593
25,795
43,412
59,050
11,777
9,490
21,057
11,270
6,452
1,006
1,910
195, 686
7,476
15,023
16,513
20, 125
21,574
31,590
29,729
18, 892
7,379
9,125
11,837
1,770
1,216
1,309
382
91
11
11
303,487
263
5, 175
6,083
15,157
26,047
31,131
41, 267
33,977
15,064
29,212
49,204
8,901
7,410
17,771
9,856
4,438
306
1,675
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.
INDIVIDUAL INCOME TAX RETURNS FOR 1959
99
Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS — Continued
[Taxable and nontaxable returns]
IN 100 LARGEST STANDARD
Adjusted gross income classes
Number of
returns
Adjusted
ETross income
(Tbouamttd
dottart)
Exemptions
(Theuatnd
doII»r»j
Taxable
income
(Thousand
dolUra)
Income tax
after
credits
(Thtniamnd
dellara)
Number of
returns
Adjusted
gross income
(Thotiamnd
dotlara)
dollara)
Taxable
income
(Thousand
doUara)
Income tax
after
credits
(Thmaand
doltaraj
Tampa-St. Petersburg, Florida
Toledo, Ohio
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 or more
Total
No adjusted gross income.
Itoder $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
$8,0OCi under $9,000
$9,000 under $10,000
$10,000 UTider $15,000
$15,000 under $20,000....
$20,GDO 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 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 or more
Total
No adjusted gross income.
Under $1,000
$1,000 u.ider $2,CC0
$2, 000 under $.'' , n;X)
$3,000 under $4,000
$4,000 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
$20,0')0 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 or more
238,267
1,729
31, 328
30,435
41,452
32,819
22, 566
23,461
17,841
9,806
6,447
4,764
3,278
2,604
1,181
1,999
479
44
17
17
^1,085,412
8,475
9,028
14,533
U,920
13,708
11,602
3,175
7,811
3,836
2,868
5,663
1,804
799
1,053
219
106,127
U,382
9,406
14,202
15,985
13,055
13,092
6,825
4,693
6,574
2,838
5,776
857
574
70
I')
'4,131
17,641
44,447
104,782
113,000
100, 722
128,454
114,590
73,492
54,904
44,978
110,213
44,131
26,434
65,872
31,976
5,027
2,956
5,924
407,250
2,840
30,507
40,645
67,099
56,016
44,480
50, 762
37,678
21, 963
12,971
8,987
19,334
5,782
2,684
4,245
1,102
84
31
40
542,718
831
7,139
25,746
38,204
38, 170
54,155
55,893
38,981
31,959
29,747
75,560
33, 018
20, 016
53,935
26, 938
4,445
2,672
5,259
125, 614
156,734
168
1,387
4,405
7,599
7,441
10,461
10,734
7, 335
6,414
6,002
16,009
7,639
4,916
16, 820
U,454
2,275
1,346
2,708
19,275
15,903
12,661
12,267
19, 763
16,901
15,138
10, 665
12, 854
6,557
10,277
1,889
787
1,268
258
32
11
24
'887, 350
10, 322
23,796
31, 651
43, 265
89,836
92, 153
98,905
80, 056
108, 695
62,253
118,162
32,071
17,631
43,227
16,515
3,395
1,934
13,312
16,400
16, 575
14,715
17,213
37, 114
36, 174
30,311
24,485
26, 858
13,379
20,311
4,100
1,477
3,065
568
65
22
48
525,529
599
7,194
13,235
20,158
40,419
45,955
55, UO
45, 478
66,856
41,127
83,665
24,014
14,225
36,494
14,093
3,336
1,653
121,208
118
1,347
2,644
3,998
8,250
9,371
11, 265
9,167
13,572
8,443
17,91B
5,596
3,694
11,740
5,976
1,685
942
5,4«2
Trenton, New Jersey
Tulsa, Oklahoma
'573, 790
4,542
13,795
35, 753
48,922
61,042
62,820
52, 845
58,098
33, 160
27,016
67, 367
31, 400
18, C69
37,015
14, 516
1,335
4,075
169, 654
7,551
10, 383
20,500
19,827
20, 803
20,634
16, 595
17, 527
9,013
5,513
11,343
3,997
1,997
2,296
427
336,156
367
3,082
12,703
23,254
31,785
32, 174
28, 670
32, 631
18, 591
17, 294
47, 495
23, 666
14,406
30,967
12,461
1,101
3,421
78,759
74
613
2,489
4,650
6,279
6,601
5,732
6,636
3,714
3,529
10, 149
5,490
3,623
10,236
5,506
587
1,333
I*)
15,2*5
11,815
17,807
16, 562
15,755
17, 355
16, 036
!),377
6,537
3,311
8,452
1,917
872
1, 105
2^
40
9
"778,490
7,318
16,777
43,946
58, 052
73,242
94,204
105,01)
71,109
54,939
31, 501
99, 520
32,432
19, Oil
35,968
23, 961
4,910
1,621
8,622
246, 842
13,695
12,682
25, 053
26, 967
30, 337
36, 856
36,627
18, 514
11,919
7,004
17, 285
3,512
1,892
2,575
835
91
19
54
425, 327
320
5,227
13,325
23, 233
29, 536
42, 835
50, 22o
39, 962
34,445
19, 394
65,979
25, 118
14, 708
28,952
19,506
3,974
1,335
5,752
69
1,044
2,648
4,679
5,910
8,620
10, 103
8,178
6,937
4,120
14, 162
5,944
3,631
8,843
8,340
2,082
775
4,118
Utica-Rome, New York
Washington, District of Columbia-Uaryland-Virginia
'516, 535
7,119
13,307
35, 674
55,295
53, 578
71,348
45,168
35,131
55,373
25,364
66,705
14,523
18,272
4,759
180, 437
9,287
10,560
18,492
22,367
26, 60S
27,563
14,233
10,796
17, 035
5,791
12,926
1,978
1,195
161
461
3,690
14,549
27,895
27,300
34,767
25,156
19,113
31, 638
17, 588
44,554
10,758
14,388
3,773
92
738
2,895
5,510
5,486
6,955
5,092
3,896
6,434
3,714
9,553
2,420
4,304
1,574
( = )
63,424
72, 674
73, 957
74,904
83,187
66,243
55,C90
36, 795
35,247
34,158
75,062
16,292
5,787
5,747
1,953
378
62
77
'4,315,146
33,410
107,813
132, 988
255, 299
372, 118
354, 330
356,424
273,309
307,931
325, 410
904, 535
277,645
128,199
198, 392
133,844
44,304
10,342
29, 535
55, 391
75, 570
100,231
112,433
124, 555
111, 254
103, 164
71, 202
77,377
75,741
159,258
34,617
13,348
13,397
4,502
337
125
147
2, 516, 386
1, 795
29,495
68,763
119. 827
199, 819
200,865
197, 554
162, 549
185, 049
197,870
515, 275
204,403
97,893
137, 217
111,927
35,038
7,331
22,111
514,324
351
5,809
12, 9U
23, 530
40,087
40,955
40,668
33, 267
37,824
41,507
132,954
47, 594
24,784
49,451
47,953
17,773
4,203
12,583
Wichita, Kansas
(')
8,509
4,358
13,049
20,173
12, 203
29,991
12, 245
43,501
11, 307
51, 788
13,360
73,310
11,751
75,470
7,029
51,587
5,571
45, 820
4,153
39, 635
7,473
87, 169
1,233
21,475
445
9,599
610
19, 230
204
13,348
29
3,359
9
1,566
14
4,734
7,296
15,075
IS, 905
19, 333
22, 669
26, 728
28, C90
18, 289
11,447
7,088
16, 930
2,846
998
1,397
452
70
25
25
243
5,447
8,539
18, 803
20,731
33,449
33,045
24, 814
28,181
25,448
57,629
15,585
7,517
15,785
11,058
2,942
1,233
3,929
49
1,076
1,710
3,827
4,178
6,750
7,129
4,990
5,772
5,258
12,25t
3,597
1,977
4,710
4,574
1,479
575
2,001
14,873
17, 320
16,855
19,152
15,937
14, 061
7,133
4,957
3,033
1,890
827
421
466
31
Wn VeB-Barre-Hazleton, Pennsylvania
'477, 110
7, By!.
26,200
43, 293
65,553
71, 855
75, 590
46,453
36,616
25,559
22, 610
14,521
9,530
15,952
5,522
185,929
12, 789
20, 816
24,545
27,692
31,725
24,985
15,091
8, 537
7,675
4,106
1,612
1,059
1,262
178
251,479
583
7,466
15, 703
29,001
30,450
41,930
25,266
23,812
14, 719
( = )
15,639
11,474
7,643
13,006
4,507
54,915
118
1,489
3,106
5,705
5,153
8,513
5,028
4,957
2,995
3,359
2,689
1,948
4,200
1,908
Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terras."
100
INDIVIDUAL INCOME TAX RETURNS FOR 1959
Table 19 , —ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES,
METROPOLITAN STATISTICAL AREAS— Continued
IN 100 LARGEST STANDARD
[Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross income
(Thousand
dollars)
Exemptions
(Thousand
dollars)
Taxable
income
(Thousand
dollars)
Income tax
after
credits
(Thousand
dollars)
Number of
returns
Adjusted
gross income
(Thousand
dollars)
Exemptions
(Thousand
dottara)
Taxable
income
( Thousand
dollara)
Income tax
after
credits
(Thousand
dollara)
Wilmington, Itelaware-New Jersey
Worcester, Massachusetts
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 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 or more
14, 525
12,113
12,842
14, 886
15,135
13,274
13,364
13,392
4,920
9,829
2,569
939
1,644
404
64
30
107
9,006
9,400
10,411
9,880
15,203
10,940
8,865
4,013
3,236
4,022
3,256
712
499
111
^854, 922
8,399
17,839
31,805
52,435
69, 251
71,756
86, 600
99,490
41, 799
113,971
43,904
20,842
55, 014
28,240
8,175
5,248
78,719
229, 637
13,106
14, 026
15,021
24,225
26, 633
26,049
30,298
28, 397
10, 259
20, 220
6,072
1,945
3,465
874
110
67
207
520, 943
534
4,393
14, 039
23,969
35,020
36,089
44,881
59, 054
26,425
79, 333
32,843
16, 297
44,456
23,412
6,793
4,017
55,907
153,127
108, 939
107
873
2,626
4,800
7,074
7,318
9,157
12,111
5,469
16,929
7,407
4,309
13,400
10, U9
3,736
2,274
42,643
(^
13,462
15,130
10,809
9,900
17,436
10,118
14, 279
5,474
3,494
4,394
1,111
509
190
(^)
'520,751
7,029
21, 885
27, 499
34,470
78, 273
56,007
93,042
40, 680
29,507
51, 191
19,197
16,840
12,411
502
2,943
178, 812
9,896
16, 558
12,063
15,626
30,831
21,427
32,493
12,809
7,789
I')
9,287
2,689
I')
1,177
504
4
23
807
6,043
11,81-;
13,946
35, 671
26,8<13
46, 605
21,896
18,093
35,231
13,691
I')
12,962
9,896
317
1,776
York, Pennsylvania
Youngstown, Ohio
5,689
14,359
25,804
34,278
68, 063
59,944
56,617
30,405
27, 263
38,005
37, 176
11,630
14,711
7,209
(-)
657
1,548
8,915
9,196
13,669
21,384
30,477
21,033
17,963
8,315
6,900
8,185
6,884
1,413
963
229
232,416
526
4,095
9,959
9,689
28, 872
31, 176
29, 818
17,999
17,234
25,383
25,497
9,193
12,094
6,361
545
1,345
173, 536
105
788
1,948
1,953
5,815
6,315
5,991
3,603
3,552
5,261
5,426
2,133
3,808
2,660
308
899
18, 396
17, 958
5,363
12,394
21, 575
28,664
16,614
13,871
8,199
8,831
8,423
1,509
480
513
168
'908,557
9,574
27,021
38,815
44,040
97,950
158,127
107,997
102, 670
69,466
84,187
98, 588
25,508
10;873
17,818
10, 971
701
1,773
308,402
18,509
19, 817
20,910
19,540
40, 336
64,420
34,724
30, 919
16,279
18,751
17, 285
3,002
1,068
1,273
386
491,157
346
7,719
13,321
17,715
43,088
70, 162
56,587
57,062
44,059
54, 327
68,982
19,890
8,797
15,378
9,285
I'}
524
1,359
61,711
162
1,173
2,364
2,821
7,199
5,410
9,588
4,485
3,656
I')
7,551
3,141
( = )
3,970
4,045
(')
172
1,025
70
1,544
2,664
3,573
8,729
14,183
11,353
11,694
9,056
11,303
14,802
4,725
2,442
4,911
3,975
258
878
See text for "Description of Sample" and "Explanation of Classifications and Terms."
'Adjusted gross income less adjusted gross deficit.
^Sample variability is too large to warrant showing separately. However, the grand total includes data deleted for this reason.
^Adjusted gross deficit.
HISTORICAL TABLES
INDIVIDIAL RETURNS, 1950-1959
Page
20. Nxuntier of returns by major characteristics, adjusted gross in-
come and deficit, taxable income, and tax 102
21. Returns with income tax — number, adjusted gross income, taxa-
ble income, income tax, and average tax, by adjusted gross
income classes IO3
22 . Sources of income by type 105
23. Itemized deductions on returns with adjusted gross income, by
type 105
24-. Selected sources of income by adjusted gross income classes.. 106
25. Niunber of returns, adjusted gross income, and income tax, by
States 109
These historical data were taken froin tables prepared
for Statistics of Income, Individual Income Tax Returns
for each of the years 1950 through 1959. One must not ex-
pect exact comparability of data among all years, for the
tables span a period during which there were changes In
both the law and the return forms.
101
102
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
Table 20.— NUMBER OF RETURNS BY MAJOR CHARACTERISTICS, ADJUSTED GROSS INCOME AND DEFICIT, TAXABLE INCOME, AND TAX
1954
Number of returns, total ^.
Returns with adjusted gross income, total.
Taxable:
With income tax
Self-employinent 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 itjneized deductions. . .
Taxable
Nontaxable :
With adjusted gross income
With no adjusted gross income^.
Returns with standard deduction. . . .
Taxable
Nontaxable:
With adjusted gross income
With no adjusted gross income^.
Number of returns with self-employment tax
Number of returns with taxable income
Taxable.. . .
Nontaxable.
Number of returns by source of income:
Positive income:
Salaries and wages
Dividends in adjusted gross income^
Interest received^
Annuities and pensions:
Life expectancy method
3-year method
Income from estates and trusts
Business profit
Partnership profit
Net gain from sales of capital assets.
Net gain from sales of 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 property.
Rents and royalties net loss
Net operating loss deduction*
Loss from estates and trusts
Amount of adjusted gross income, total.
Taxable retxims
Nontaxable returns
Amount of adjusted gross deficit.
Amount of taxable income
Amount of tax, total
Income tax after credits.
Self-employment tax
60, 211, 297
59, 838, 162
Z, 118, 818
10,222,431
433, 135
79, 543
353, 592
47,496,913
12, 774, 384
22, 510, 245
20, 761, 374
1, 748, 871
37, 761, 052
26, 735, 539
10, 592, 378
433, 135
7, 036, 392
47, 745, 570
47, 496, 913
248, 657
52, 850, 936
4, 682, 638
9, 273, 694
728, 077
343,115
381, 120
6, 8S4, 616
1, 645, 707
4, 007, Oil
98, 140
4, 113, 564
1, 715, 094
302, 041
900, 118
150, 212
1, 605, 427
19, 162
59, 085, 182
58, 700, 924
2, 211, 773
10, 837, 017
384,258
57, 684
326, 574
45, 652, 1J4
13,433,048
20,811,422
19,053,714
1, 757, 708
38, 273, 760
26,598,420
n, 291, 082
384, 253
7, 017, 331
45,919,693
45, 652, 134
267, 559
51,588,438
4, 235, 017
7,407,870
740, ISO
268, 920
370,879
6, 880, 831
1, 611, 329
3,469,064
104, 270
4, 089, 106
1,499,888
266, 259
920, 578
130,753
1, 513, 200
22, 150
59,825,121
59, 407, 673
2,211,318
10, 331, 040
417,448
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
6, 992, 226
47,116,645
46, 865, 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
2,443,181
10, 097, 016
398, 161
97,405
300, 756
46, 258, 646
12,938,358
18,458,563
16,972,938
1,485,625
40,738,441
29,285,708
11, 054, 572
398, 161
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
28, 102
58, 250, 188
57, 818, 164
2, 373, 745
10, 755, 354
432, 024
79,829
352, 195
44, 689, 065
13,561,123
16, 891, 084
15,434,733
1,456,351
41, 359, 104
29, 254, 332
11,672,748
432,024
6, 645, 661
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, 986, 860
1, 508, 662
267, 102
654, 121
157,919
1,253,080
20, 978
56, 747, 008
56,306,704
42, 633, 060
1, 135, 590
12, 538, 054
440,304
13, 305
426, 999
42, 633, 060
14, 113, 948
15, 701, 595
13, 711, 830
1,549,461
440,304
41, 045, 413
28, 921, 230
12, 124, 183
42, 633, 060
181, 073
49,925,305
3, 681, 007
6, 124, 385
730, 279
368, 806
6, 320, 812
1, 588, 046
2,411,147
135,062
3, 863, 618
1,464,726
228, 949
664,084
207,456
1,143,837
34,781
12,258
57, 838, 184
57,415,885
44, 159, 622
1, 046, 507
12, 209, 756
422, 299
45, 223, 151
12, 615, 033
14,426,417
12, 932, 132
1,089,008
405, 277
43,411,767
32, 291, 019
n, 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, 361, 744
1, 231, 395
241, 505
789, 370
151,152
1, 192, 880
38,205
56, 528, 817
56,107,089
42,833,675
1, 033, 157
12,240,257
421,728
43, 876, 273
12, 652, 544
12,835,776
11, 462, 609
960, 830
412, 287
43, 693, 041
32,413,664
11, 279, 377
4, 059, 497
49, 842, 362
4, 218, 722
5,196,439
425, 669
5, 791, 797
1, 625, 320
2, 034, 196
98,738
3,865,368
1,838,938
1, 030, 870
203, 170
665, 727
124, 402
1,054,992
29,987
55,447,009
55, 042, 597
41, 594, 222
1, 042, 575
12,405,800
404, 412
42, 648, 610
12,798,399
11, 581, 696
10, 212, 322
976, 275
392, 599
43,365,313
32,435,738
4, 073, 311
48, 533, 699
4, 038, 391
4, 824, 056
432, 106
6,127,629
1,692,545
2, 132, 037
100, 765
3, 835, 620
2, 353, 392
1, 047, 713
219, 839
582,413
180, 335
977,980
30, 570
53,060,098
52,655,564
14,468,882
404,534
38, 186, 632
14,873,416
10, 320, 293
8, 724, 546
1,191,213
404,534
42,739,800
29,462,136-
13, 277, 654
46,147,211
3,668,423
4,410,271
525,514
387, 298
5,376,922
1,872,550
1,895,963
117, 067
3, 727, 762
2, 273, 576
938, 465
250,928
668, 038
182, 540
899, 337
(Thtxjiand dollars)
306, 616, 924
287,775,346
18, 841, 578
1,521,945
166, 540, 616
38, 645, 299
701, 506
262, 188, 335
19,978,083
1,012,326
149,337,414
34, 924, 820
34,335,652
589, 168
281,303,431
262, 169, 296
19, 139, 135
987, 865
149, 363, 077
34,974,804
34, 393, 639
581, 165
268,583,814
249,551,275
19, 032, 539
859, 546
141, 532, 061
33, 265, 247
32, 732, 132
533,115
249,429,182
229,595,449
19, 833, 733
898, 865
128, 020, 111
29, 613, 722
463, 213
230, 235, 355
209, 668, 830
20, 567, 025
1, 014, 480
115, 331, 301
26, 665, 753
301, 498
229, 863, 409
212,421,134
17,442,225
29, 657, 273
29, 430, 659
226, 614
216,087,449
198,531,784
17, 555, 665
28, 020, 238
27, 802, 831
217,457
203, 097, 033
185,171,954
17, 925, 069
24,439,073
24, 227, 780
211, 293
179,374,478
158, 545, 122
21, 329, 356
18, 374, 922
18,374,922
^Excludes returns with no information 1953-56 and 1958-59.
^Reported on Form 1040 and for 1959, Form 1040W.
^Not available after 1953. Includes Forms 1040A showing wages
as other income.
'Not available for 1950 nor for 1955-59.
not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reported in one sum
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
103
Table 21.— RETURNS WITH INCOME TAX— I
NUMBER, ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME
CLASSES
Adjusted gross income classes
NUMBER OF RETURNS
Total
$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
ADJUSTED GROSS INCOME
Total
$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
TAXABLE INCCME
Total
$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
INCCXE TAX AFTER CREDITS
Total
$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
47,496,913
45,652,134
46,865,315
46,258,646
44,689,065
42,633,060
44,159,622
42,833,675
41,594,222
38,186,632
1,341,398
2,129,771
2,093,777
2,494,170
2,766,760
5,939,254
6,649,987
19,305,707
3, 203, 8X
706,164
301,431
422,251
114,711
17,465
4,475
4,776
717
265
1,296,407
2,127,075
2,111,329
2, 537, 591
2,807,388
6,295,457
6,954,051
17,702,182
2,484,984
587,465
264,487
91,605
14,049
3,845
3,937
531
236
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
89,095
14,057
3,843
4,031
593
268
1,437,846
2,483,242
2,447,663
2,961,513
3,318,528
7,529,308
7,619,205
14,328,468
1,517,076
425,730
210,172
120,427
190,589
77, 563
12,902
3,937
4,009
624
263
1,292,988
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
|- 12,461
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
3,195
416
148
1,610,092
2,754,588
3,115,581
3,814,784
4,178,241
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,U3
2,663,366
3,333,412
4,132,168
4,585,740
8,668,606
5,740,400
6,114,699
679,114
256,019
139,837
83,645
136,462
62,689
11,564
3,948
4,058
623
219
(ThouM»nd dollarw)
1,116,472
2,674,096
3,647,621
5,603,123
7,626,054
20,835,185
29,931,937
133,012,206
37,628,019
12,073,580
6,698,056
U4, 148,928
7,549,453
2,080,621
764,285
1,361,923
478,154
545,633
166,385,053
194, 586
955,378
1,542,106
2,337,578
3,376,072
9,625,250
14,192,394
72,734,208
25,557,238
3,927,811
5,155,939
11,379,799
6,229,490
1,695,238
609, 591
1,070,737
376, 573
425,065
38,645,299
38,920
190,429
306,486
461,710
668,214
1,924,326
2,860,458
14,833,767
5,477,515
2,094,329
1,322,595
. 3,540,277
2,627,092
854,300
323,449
617,667
225,399
267,766
262,138,335
1,083,049
2,683,333
3,675,817
5,714,953
7,735,369
22,091,696
31,273,974
120,222,831
29,176,927
10,041,825
5,875,992
6,042,852
1,644,279
653,563
1,109,630
356,220
482,640
149,173,569
191,196
953,797
1,534,510
2,351,308
3,390,573
9,933,342
14,608,523
65,757,393
20,026,310
7,434,521
4,551,665
9,973,036
4,986,906
1,343,568
529,147
362, 534
274,855
364,825
34,335,652
33,062
190,127
305,682
466,973
671,815
1,997,817
2,945,325
13,389,037
4,291,393
1,757,062
1,168,543
3,101,822
2,106,658
639,533
291,744
515,353
174,941
233,159
262,169,296 249,551,275 229,595,449 209,663,330 210,433,602
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
6,124,500
1,681,598
582, 301
1,122,465
393,591
427,474
149,212,596
196,731
1,010,609
1,673,535
2,623,507
3,514,509
10,332,505
15,550,648
65,792,088
17,967,472
6,959,181
4,358,309
9,942,054
5,109,379
1,390,411
550,303
332, 511
314,543
333,301
39,228
201,208
332,570
520,852
716,095
2,169,991
3,150,403
13,381,929
3,851,830
1,538,X8
1,120,335
3,104,270
2,173,193
715,994
307,378
535,036
200,731
231,648
1,130,213
3,005,109
4,129,399
6,474,182
8,737,548
25,144,783
34,380,979
108,295,215
22,543,784
8,531,736
5,215,782
5,900,331
1,579,344
659,130
1,138,037
396,602
549,625
141,395,397
197, 523
1,071,341
1,729,509
2,758,735
3,378,378
11,550,152
15,824,030
59,934,549
15,593,231
6,449,179
4,100,531
9,569,157
4,983,395
1,388,017
535,845
913,395
319,092
443,123
39,331
213,384
344,842
548,045
769,289
2,312,101
3,186,754
12,190,219
3,369,114
1,520,665
1,058,133
3,009,248
2,128,630
708,831
297, 130
545,577
202,455
238,234
1,200,421
3,105,559
4,265,817
6,666,813
9,157,565
26,407,948
34,203,187
94,801,910
17,908,955
7,295,825
4,680,576
[ 3,284,321
I 7,138,272
5,149,111
1,542,840
674,131
1,140,318
414,815
550,864
127,889,249
211,417
1,085,444
1,772,333
2,780,258
3,999,025
11,887,351
15,558,001
52,322,582
12,519,790
5,546,304
3,709,543
2,661,330
5,938,315
4,344,889
1,281,790
555,511
926,044
335,349
452,713
42,172
216,479
352,948
551,714
793,795
2,331,762
3,129,354
10,614,024
2,692,340
1,308,272
961,080
745,939
. 1,962,136
1,352,467
653, 397
305, 830
549,179
209,343
290,986
1,078,798
3,047,987
4,237,323
6,922,725
9,505,225
27,812,489
33,828,835
81,237,475
14, 390, 553
6,316,307
7,018,963
5,067,727
4,551,794
1,389,769
546,951
915,760
293,111
406, 532
115,226,743
188,445
1,069,613
1,728,796
2,890,502
4,107,080
12,236,893
15,158,980
45,352,292
10,096,351
4,308,176
5,052,115
3,946,258
1,170,329
452,450
740,497
234,854
332,333
37,648
213,519
344,635
575,180
317,847
2,467,295
3,049,831
9,210,373
2,185,156
1,145,589
1,683,981
1,708,710
614,555
257,014
455,363
154,785
222,374
1,145,237
3,299,452
4,855,679
7,493,336
10,156,359
28,745,397
34,370,599
81,752,813
13,713,699
5,983,194
6,355,250
5,582,111
3,994,325
753,081
252,379
275,263
46,165
255,864
449,872
695,210
988,259
2,871,975
3,545,531
10,443,227
2,358,268
1,233,380
1,566,555
1,786,009
1,645,090
414,246
149,012
159,496
196,590,999 183,243,590
1,191,714
3,463,102
5,176,783
3,030,291
10,717,097
29,930,509
32,575,059
58,763,095
11,677,403
5,551,110
5,757,127
4,340,235
1,853,390
891,963
278,310
239,224
1,354,605
3,452,761
5,446,167
8,578,144
11,530,006
30,946,234
31,016,829
55,338,698
9,923,727
5,078,155
3,447,638
2,556,301
5,651,016
4,500,312
1,440,965
687,244
1,100,454
349,694
344,640
Not applicable
46,964
271,039
477,751
743,512
1,022,509
2,941,659
3,323,344
8,849,343
2,024,375
1,158,592
1,830,556
1,811,292
934,839
495,864
164,964
180,196
24,227,780
50, 542
241,320
451,740
721,975
998,321
2,723,252
2,919,638
6,607,556
1,594,410
973,921
759,746
523,012
1,577,416
1,778,150
537,725
356,130
612,801
211,452
213,653
158,545,122
1,310,810
3,381,544
5,818,935
9,290,893
12,652,390
30,154,986
25,557,691
39,046,058
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
40,337
197,079
413,125
647,870
890,934
2,177,241
2,043,783
3,983,698
1,157,379
757,996
615, 381
505,353
1,382,086
1,517,006
613,196
328,914
602,558
239,831
260, 550
104
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
Table 21.— RETURNS WITH INCOME TAX— NUMBER,
ADJUSTED GROSS INCOME, TAXABLE INCOME,
CLASSES — Continued
INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME
Adjusted gross income classes
AVERAGE INCCME TAX PER TAXABLE RETURN
Average income tax
$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
29
39
lib
185
242
324
430
769
1,710
2,966
4,388
8,384
22,902
48,915
73,396
129,327
314,364
1,010,438
145
184
239
317
424
756
1,727
2,991
4,418
8,394
22,997
49,088
75,876
131,028
329,456
987,962
29
89
148
188
244
325
423
756
1,742
3,016
4,473
8,478
23,295
50,890
77,114
134,729
X7,285
1,067,502
29
89
146
190
243
323
417
753
1,756
3,057
4,508
8,691
23,892
50,425
77,317
135,370
341,408
1,075,500
29
87
144
186
239
316
411
741
1,775
3,073
4,573
6,194
10,295
23,883
50,643
77,681
136,937
336,296
1,106,410
142
187
237
311
404
745
1,798
3,109
5,218
10,402
24,295
52,901
80,518
140,805
354,199
1,106,338
161
208
268
350
462
336
2,036
3,537
11,829
27,300
153,380
400,570
1,163,938
33
93
161
210
263
M
457
834
2,059
3,575
6,026
11,972
27,697
66,233
155,200
396,548
1,217,541
148
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
83,312
148,486
385,042
1,189,726
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
105
Table 22.— SOURCES OF INCOME BY TYPE
Sources of income
RETURNS WITH ADJUSTED GROSS INCOME
Adjusted gross income
Positive income, total
Salaries and wages^
Dividends in adjusted gross income^
Interest received^ .
Annuities and pensions;
Life expectancy method
3-year method
Income from estates and trusts
Business profit
Partnership profit,
Net gain from sales of capital assets..
Net gain from sales of other property.
Rents and royalties net income
Other sources*
Losses, total.
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
RETURNS WITH NO ADJUSTED GROSS INCCWE
Adjusted gross deficit
Positive income, total.
Salaries and wages*
Dividends in adjusted gross deficit^
Interest received^
Annuities and pensions:
Life expectancy method
3-year method
Income from estates and trusts
Business profit
Partnership profit
Net gain from sales of capital assets.
Net gain from sales of other property.
Rents and royalties net income
Other sources'
Losses, total...
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
Other sources (negative)
(Theuaand dollmra)
306,616,92i 282,166,ilS 281,308,431 268,583,314 249,429,182 230,235,855 229,863,409 216,087,449 203,097,033
310,120,137
247,121,980
9,315,880
4,358,789
880,645
576,309
634,423
24,246,254
10,196,759
6,666,863
33,796
3,943,022
2,094,917
3,503,213
285,247,342
1,703,593
458,304
504,060
111,345
702,345
22, 566
1,521,945
629,004
248,232
39,836
36,629
2,717
2,975
76,409
23,651
129,739
2,861
65,015
2,150,949
1,187,917
198,134
18,055
93,005
70,101
580,453
227,354,096
8,702,680
3,613,353
883,443
435,429
613,471
22,868,229
9,792,725
4,792,409
74,426
3,921,429
2,190,652
3,080,924
284,440, 5(K
1,385,671
372,488
523,572
111,585
665,037
17,571
1,012,326
196,461
37,882
40,858
(')
4,547
21,747
17,433
86,705
(»)
40,474
830,727
205,914
20,538
45,929
70,124
(»)
230,732
227,949,466
9,090,207
3,290,387
754,404
334,057
616,593
22,462,196
9,936,979
4,048,433
87,146
3,888,584
1,932,052
3,132,073
271,555,897
1,351,743
387,673
622,057
116,990
640,838
12,772
127,443
33,550
28,563
(«)
(«)
63,750
26,739
19,795
(«)
56,668
1,410,375
834,336
217,129
20,638
44,439
45,329
(«)
245,824
215,482,206
8,566,577
2,846,566
655,595
284,477
617,738
23,629,904
9,358,565
4,874,682
71,854
3,859,966
1,297,767
2,972,083
252,058,719
1,491,639
333,264
421,409
162,611
540,132
23,028
859,546
135,775
39,079
25,447
1,713
7,639
31,986
24,413
U6,449
(«)
60,488
15,706
1,318,947
885,605
207,389
17,056
148,910
36,209
(»)
200,580,472
7,819,949
2,555,609
624,567
244,995
565,036
20,566,259
9,530,872
5,024,200
93,616
3,660,430
792,71a
2,629,541
232,746,855
1,297,251
330,305
357,641
121,497
509,487
13,360
898,865
393,914
131,633
30,954
28,000
(»)
578
30,964
22,572
102,150
3,134
36,839
5,018
869,969
199,192
17, 572
97,067
101,810
(")
185,794,926
7,030,900
2,349,915
I 799,292
633,434
19,218,571
8,973,893
3,6U,012
104,930
3,497,917
679,067
2,511,000
1,293,519
259,724
362,625
129,023
401,740
58,829
5,540
1,01A,480
420,382
157,697
16,966
20,315
6,777
(=)
16,041
30,150
117,350
2,381
38,375
11,624
1,434,862
1,015,290
218,518
16,821
70,035
27,802
86,136
(»)
232,251,633
187,607,362
5,304,993
2,021,869
670,329
1,686,754
18,646,959
8,784,424
2,473,486
60,359
3,605,573
889,025
2,388,207
1,073,477
266,799
437,849
111,682
457,509
40,891
1,155,153
365,487
126,058
23,286
20,780
4,722
30,740
13,476
65,040
2,526
53,693
19,731
940,584
248,916
24,888
70,954
73,894
161,411
213,202,883
174,193,394
5,834,215
1,822,337
581,672
1,700,139
18,180,679
8,799,U2
2,761,088
102,826
3,432,513
794,878
2,115,382
1,009,459
241,285
348,557
89, U5
383,212
43,724
797,541
409,902
145,638
25,409
24,562
2,139
11,096
14,314
34,656
74,777
13,770
56,583
6,958
873,919
150,234
16,905
50,624
24,892
90,865
205,042,926
160,336,699
6,030,895
1,684,015
499,306
1,739,064
18,131,463
3,852,180
3,185,644
83,761
3,299,948
1,199,951
1,945,891
939,922
231,766
268,802
126,056
342,834
36,511
425,057
1A4,998
25,120
18,200
22,361
31,078
18,865
96,777
5,142
53,415
8,593
756,666
227,316
16,373
78,267
38,322
68,668
179,874,478
181,665,582
138,956,127
6,130,906
1,582,898
429,767
1,689,754
16,846,649
8,554,469
3,181,051
101,494
3,183,655
1,008,812
1,791,139
340,420
223,547
313,886
132,306
280,980
726,202
336,959
116,998
26,793
12,706
2,048
10,318
16,785
21,038
?7,520
1,694
40,797
10,262
1,063,165
758,250
187,740
16,742
53,140
47,293
^Excludes wages, for 1950-57 less than $100 and for 1958-59 less than $200 per return, not subject to income tax withholding, reported as other income on Forms 1040A. Beginning
1954, salaries and wages are after excludable sick pay and allowable employee expense.
^Dividends reported on Form 1040 and, for 1959, Form 1040W. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries. All tabu-
lated amounts, however, are after exclusions.
^Interest reported on Form 1040 and, for 1959, Form 1040W. Includes partially tax-exempt interest received directly or through partnerships and fiduciaries.
^Includes wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return for 1950-57 nor $200 for 1953-59, reported in one sum on FormsOOiOA.
Beginning 1955, reduced by net operating loss deduction.
For 1950, net operating loss deduction was reported as a business deduction; for 1955-59, it was an adjustment which reduced "Other sources."
*For 1954-59, salaries and wages are after excludable sici pay and allowable employee expense.
'For 1955-56, reduced by net operating loss deduction.
^Sample variability is too large to warrant showing separately. However, the total contains data deleted for this reason.
Table 23.— ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE
Type of deduction
(Thousand dollars)
Total
Interest paid
Taxes
Contributions
Medical and dental expense
Child care
Casualty losses
Other deductions
32,017,337
(Not
available )
27,497,908
6,269,154
7,480,346
5,693,836
4,283,546
13,771,026
25,691,588
(Not
available )
22,612,729
4,810,079
5,327,909
4,877,793
3,472,908
110,577
347,894
3,165,569
19,997,485
. (Not
available)
17,403,227
3,201,287
4,076,630
3,891,173
2,971,172
87,960
444,245
2,730,760
15,589,177
2,735,359
3,639,153
3,552,448
2,391,339
392,64i
2,873,234
13,556,552
2,221,353
3,167,778
3,114,739
2,133,130
367,517
2,552,035
11,856,378
(Not
available)
9,913,693
1,494,928
2,199,940
2,258,009
1,556,294
306,572
2,097,950
106
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
Table 24 . —SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES
Adjusted gross incoiDe classes
SALARIES AND WAGES'
Grand total
Returns with adjusted gross income, total
Under $600
*6CI0 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 $150,00
$150,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns with no adjusted gross income....
DIVIDENDS'
Grand total
Returns with adjusted gross income, total
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
Returns with no adjusted gross income....
INTEREST received'
Grand total
Returns with adjusted gross income, total
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
Returns with no adjusted gross income....
Footnotes at end of table.
247,370,212
227,550,557
228,076,909
215,617,981
200,712,105
185,952,623
187,733,920
174,339,032
160,481,697
139,073,125
247,121,980
227,354,096
227,949,466
215,482,206
200,580,472
185,794,926
187,607,862
174,193,394
160,336,699
138,956,127
1,116,099
1,128,719
1,083,262
1,087,986
1,074,269
1,137,682
1,208,770
1,197,251
1,146,950
1,093,015
1,822,914
1,862,471
1,858,101
1,853,051
1,970,417
1,958,083
1,974,738
1,964,031
2,154,234
2,247,748
3,752,570
3,904,993
3,974,643
4,165,125
4,378,953
4,433,881
4,587,925
4,763,672
4,765,216
5,003,951
4,641,608
4,846,089
5,048,631
5,252,048
5,688,277
5,873,995
6,267,596
6,761,372
7,062,581
7,866,925
6,319,678
6,662,191
7,087,397
7,289,584
7,603,711
8,119,186
8,470,037
9,147,821
9,758,258
10,880,068
8,250,462
8,522,612
8,810,665
9,393,512
10,165,026
10,641,552
10,956,687
11,757,228
12,474,191
13,996,835
21,105,996
22,510,230
23,876,171
25,456,095
27,079,405
28,790,162
29,243,923
30,554,952
31,270,695
30,717,185
28,409,710
29,557,033
32,022,396
32,675,903
32,783,655
32,468,575
32,721,872
31,342,772
29,561,094
23,861,823
121,678,048
109,423,351
109,093,871
93,046,618
85,563,600
72,550,811
73,196,793
60,361,693
47,621,929
31,515,233
30,361,294
22,647,613
19,541,232
16,256,390
12,313,204
9,319,192
9,062,659
7,172,156
5,626,778
4,175,514
7,232,382
5,700,081
5,067,839
4,426,763
3,655,396
3,083,117
2,970,569
2,590,932
2,308,530
1,855,309
3,251,085
\ 5,715,734
2,741,831
4,966,444
2,532,595
4,995,800
2,273,670
4,456,298
1,947,202
/ 1,285,890
\ 2,628,218
\ 2,933,567
2,270,315
2,714,536
2,272,934
2,435,160
2,102,804
( 1,456,628
1 986,689
2,020,299
1,205,394
847,817
1,768,317
2,498,934
2,068,182
2,115,655
2,029,914
1,680,933
1,553,470
1,333,737
1,415,540
1,421,555
1,256,908
545,350
451,670
463,642
454,905
407,839
375,500
\ 430,495
463,227
1 372,495
\ 139,834
330,615
168,218
146,630
155,813
144,201
142,553
120,346
133,105
206,774
177,335
180,197
130,717
167,679
142,322
124,054
140,748
160,592
164,845
31,276
25,978
32,507
30,369
31,409
17,062
16,289
17,596
24,074
27,827
13,348
10,643
9,049
9,052
7,336
6,108
4,193
4,439
4,077
7,693
248,232
196,461
127,443
135,775
131,633
157,697
126,058
145,638
144,998
116,998
9,355,766
8,740,562
9,123,757
8,605,656
7,350,903
7,047,866
5,828,279
5,859,624
6,056,015
6,157,699
9,315,880
8,702,630
9,090,207
8,566,577
7,819,949
7,030,900
5,804,993
5,834,215
6,030,895
6,130,906
14,069
13,207
13,190
11,016
13,273
10,178
16, 520
18,236
11,126
13,255
42,419
33,856
46,286
30,433
35,254
36,901
45,296
42,567
39,969
44,003
84,247
76,622
76,218
66,284
73,884
65,505
91,647
68,815
71,730
83, 102
111,271
93,294
103,416
38,726
86,559
95,448
104,656
39,248
88,011
88,256
117,949
107,411
112,009
102,587
95,903
93,973
103,491
90,694
95,036
93,956
140,801
122,028
126,162
101,644
109,095
94,609
109,970
101,725
102,454
101,619
246,731
249,473
243,555
238,110
219,896
200,461
194,240
196,131
199,416
207,767
241,475
246,916
248,661
226,897
225,344
243,49a
202,211
199,570
229,364
227,541
1,187,781
1,141,067
1,205,321
1,007,925
936,005
946,788
923,150
845,370
853,185
780,146
930,658
902,488
909,330
852,897
745,815
721,459
603,683
592,188
551,141
525,708
732,321
686,730
687,088
664,455
560,954
520,773
429,588
417,070
404,406
398,190
550,974
> 1,637,581
534,650
1,490,635
555,163
1,615,706
511,237
1,595,905
447,336
( 382,213
I 1,022,511
I 780,502
613,459
593,180
j 326,531
\ 278,148
335,540
267,081
1,414,044
1,325,594
1,337,553
1,285,630
1,128,788
1,003,076
730,003
802,253
841,279
866,375
597,142
500,945
543,819
543,917
503,036
420,263
1 441,507
502,339
( 359,342
I 199,297
386,392
254,810
248,850
272,131
251,820
239,560
200,724
205,692
512,415
486,348
513,149
496,611
471,294
376,622
259,377
312,377
364,894
403,822
192,292
173,778
192,143
191,563
187,071
143,601
93,413
100,881
130,601
158,822
306,900
268,788
289,307
293,920
286,158
202,998
118,724
132,139
149,702
179,203
39,886
37,882
33,550
39,079
30,954
16,966
23,286
25,409
25,120
26,793
4,395,418
3,659,211
3,318,950
2,872,013
2,533,609
2,370,230
2,042,649
1,846,899
1,702,215
1,595,604
4,358,789
3,618,353
3,290,387
2,346,566
2,555,609
2,349,915
2,021,869
1,822,337
1,684,015
1,582,893
33,960
30,360
23,563
21,963
29,683
21,955
21,171
19,615
17,963
19,571
71,090
66,408
54,264
52,878
49, 508
53,966
58,011
48,018
45,531
44,154
147,531
119,714
110,631
100,672
97,353
94,934
89,031
81,132
71,327
74,529
166,423
125,110
129,774
109,234
110,399
107,508
94,303
84,774
76,550
77,866
168,757
142,054
119,550
112,167
99,520
106,019
85,395
32,537
74,709
68,066
172,865
130,464
122,393
102,793
104,748
92,588
83,890
75,986
71, 350
66,922
271,361
256,874
224,553
202,848
174,864
176,014
167,393
128,429
131,610
119,396
268,614
246,323
209,724
188,276
196,226
186,123
153,417
138,933
128,569
126,364
1,165,401
937,560
861,455
721,931
622,310
544,444
463,900
397,137
358,724
318,921
559,710
451,995
403,510
334,714
282,214
254,104
210,473
134,467
165,038
145,219
305,354
256,049
235,591
190,415
167,421
149,775
127,417
116,163
102,492
92,049
187,626
} 446,228
169,785
373,004
147,336
344 640
127,420
324,568
114,601
( 86,428
\ 195,793
J 176,403
150,275
147,089
( 71,158
\ 56,769
68,683
53,721
173,144
143,019
137,266
129,139
126,715
244,736
190,775
190,082
157,602
135,470
128,428
103,112
105,898
105,539
98,683
69,057
52,735
48,108
43,300
37,487
38,203
1 42,148
44,883
( 31,971
\ 14,334
31,302
23,721
20,476
19,207
16,628
15,302
13,916
14,514
37,474
31,907
30,545
24,868
23,153
21,099
18,497
21,114
20,710
23,040
10,740
8,473
7,929
7,451
6,433
5,441
4,969
3,994
5,124
7,035
8,141
8,287
7,532
6,828
6,146
5,851
4,948
4,897
5,358
6,143
36,629
40,858
28,563
25,447
28,000
20,315
20,780
24,562
13,200
12.706
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
107
Table 24.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES— Continued
Adjusted gross income classes
BUSINESS PHOFIT
Grand total
Returns with adjusted gross income, total
Dnder $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
Returns vd-th no adjusted gross income
PARTNERSHIP PROFIT
Grand total
Returns with adjusted gross income, total.
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
Returns with no adjusted gross income
RENTS AND ROYALTIES NET INCOME
Grand total
Returns with adjusted gross income, total.
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
Returns with no adjusted gross income
Footnotes at end of table.
(Thousand dollars)
24,322,663
22,889,976
22,525,946
23,661,890
20,597,223
19,234,612
18,677,699
18,194,993
18,162,541
16,363,434
24,246,254
22,868,229
22,462,196
23,629,904
20,566,259
19,218,571
13,646,959
18,180,679
18,131,463
16,846,649
148,239
141,708
143,575
141,559
148,721
140,399
122,992
105,506
110,282
114,250
309,566
311,799
309,010
365,339
363,410
351,725
314,182
300,727
295,738
324,004
574,191
631,416
647,986
722,451
740,022
727,'315
669,333
672,572
728,071
760,470
683,078
745,884
740,022
912,076
907,243
874,895
399,563
922,504
963,095
1,028,588
793,364
868,704
859,032
1,067,262
1,033,484
932,191
990,469
995,599
1,143,414
1,112,335
877,503
946,780
953,238
1,163,462
1,020,601
1,068,887
1,117,768
1,137,327
1,199,742
1,148,593
1,876,250
2,104,088
2,016,971
2,223,430
2,001,591
2,030,897
2,161,646
1,994,450
2,137,886
1,987,815
1,901,323
2,099,512
1,966,346
2,166,671
1,801,993
1,659,320
1,738,647
1,608,172
1,643,200
1,512,653
6,300,371
5,906,726
5,719,711
5,851,631
4,817,069
4,587,587
4,437,881
4,087,451
3,845,706
3,433,953
3,176,156
2,832,505
2,814,309
2,844,844
2,439,150
2,214,822
2,073,531
1,952,696
1,845,160
1,672,108
2,021,286
1,739,041
1,755,545
1,716,864
1,489,921
1,326,095
1,244,881
1,207,256
1,U1,531
980,517
1,359,051
j 2,969,785
1,240,592
2,470,739
1,162,654
2,384,638
1,182,472
2,383,227
1,095,738
( 687,976
I 1,278,793
\ 1,447,476
1,103,839
1,290,636
965,832
1,338,082
1,105,699
( 722,519
\ 530,230
1,030,518
657,762
465,571
915,644
1,061,011
639,447
820,783
729,112
594,886
546,550
472,823
563,419
592,563
518,650
129,750
84,856
105,207
97,246
87,752
97,073
J 109,996
133,073
( 120,883
\ 45,980
108,929
26,721
22,057
24,420
27,552
26,552
25,205
45,033
25,390
23,266
31,271
25,177
22,151
25,587
28,707
37,901
49,093
42,470
4,627
5,536
4,931
3,521
4,543
4,815
3,950
8,703
10,149
10,005
3,592
3,523
2,547
5,958
4,653
3,893
3,622
4,537
5,593
5,584
76,409
21,747
63,750
31,986
30,964
16,041
30,740
14,314
31,078
16,785
10,220,410
9,810,153
9,963,713
9,392,978
9,553,444
9,004,043
3,802,900
8,833,793
3,371,045
8,575,507
10,196,759
9,792,725
9,936,979
9,368,565
9,530,372
3,973,393
8,784,424
3,739,142
8,852,180
8,554,459
21,082
19,719
14,152
16,694
21,249
15,958
28,173
19,096
16,706
21,497
32,155
39,738
30,358
29,404
39,528
42,612
41,165
30,079
48,311
60,550
62,187
74,043
77,919
66,949
75,346
73,154
122,912
99,112
96,367
141,159
89,370
89,204
91,119
90,795
109,059
109,592
136,535
122,307
160,234
194,078
116,843
L21,334
136,536
111,029
154,644
139,110
191,775
167,412
200,335
258,331
136,719
139,333
143,858
151,173
197,795
195,356
189,498
208,154
262,254
295,255
340,062
390,792
366,252
395,649
475,302
499,378
438,679
481,853
588,258
590,004
459,618
434,593
472,467
441,200
516,311
524,379
543,540
523,664
519,093
533,728
2,005,165
1,982,053
2,028,768
1,932,132
2,017,557
1,913,999
1,907,899
1,897,693
1,737,359
1,671,464
1,406,443
1,333,276
1,392,921
1,329,265
1,261,849
1,183,504
1,114,341
1,118,743
1,051,772
979,046
995,468
993,434
984,322
950,869
900,070
795,926
786,303
794,807
705,792
655,394
784,781
j 1,907,795
746,657
1,900,432
747,154
1,945,585
719,879
1,773,210
681, 380
( 525,325
( 1,221,649
\ 1,106,191
1,035,314
1,071,845
1,019,460
995,687
1,078,931
( 537,934
\ 443,065
1,075,101
531,980
396,470
945,935
1,269,380
1,077,687
1,033,209
927,671
864,953
845,897
754,121
824,082
860,375
790,584
298,208
236,710
265,016
229,513
235,442
226,849
\ 287,404
324,103
( 263,131
\ 120,821
232,332
94,436
84,130
80,195
75,232
85,299
76,267
104,599
136,930
101,435
96,576
99,149
108,622
97,570
83,977
94,503
130,451
120,174
25,566
18,500
19,137
14,935
21,633
18,696
7,504
12,179
22,340
20,875
14,551
8,655
11,435
8,767
16,359
9,141
9,233
6,737
11,971
9,513
23,651
17,433
26,739
24,413
22,572
30,150
18,476
34,556
18,865
21,038
4,008,037
3,961,903
3,945,252
3,920,454
3,697,269
3,536,292
3,659,266
3,489,096
3,353,363
3,224,452
3,943,022
3,921,429
3,888,584
3,359,966
3,660,430
3,497,917
3,605,573
3,432,513
3,299,948
3,133,655
45,707
49,915
33,071
43,698
49,025
41,127
45,324
50,957
48,165
50,527
99,574
102,791
97,569
93,725
99,395
104,290
124,392
126,343
122,690
123,492
176,005
134,871
199,388
165,689
193,730
188,819
222,799
205,770
138,913
193,324
168,423
168,828
189,541
189,740
193,291
187,277
202, 593
180,549
134,474
191,576
168,207
173,451
173,646
182,279
160,259
179,552
177,305
193,229
163,802
192,682
154,865
168,074
143, 580
150,352
168,491
159,779
156,324
164,104
173,832
168,655
287,811
299,092
260,990
290,067
248,886
257,957
326,818
298,717
236,548
293,103
239,765
265,693
272,386
284,039
275,861
279,837
286,877
309,033
259,209
274,183
949,742
920,658
916,936
922,922
856,754
826,065
825,030
703,866
725,908
634,310
453,237
436,454
418,735
407,483
370,303
331,573
334,700
305,642
275,666
266,130
277,233
256,399
245,330
244,176
213,325
189,840
207,230
132,740
164,292
157,472
167,395
1 401,189
177,907
175,094
400,819
148,185
151,199
( 115,945
I 252,711
j 243,355
226,338
220,726
( 113,690
\ 89,713
105,199
85,523
225,645
218,637
205,145
201,880
185,746
224,360
186,049
214,838
206,343
179,863
168,164
157,403
165,823
157,566
143,211
61,814
65,934
55,799
63,314
60,149
54,837
\ 55,024
70,415
( 49,728
\ 24,002
46,093
21,468
19,963
24,582'
22,200
22,093
16,968
20,212
29,916
38,440
38,761
31,251
26,593
23,660
22,779
30,245
33,123
31,614
8,515
8,494
10,741
11,175
11,563
7,544
7,812
9,747
16,307
8,065
7,796
7,202
10,678
4,811
9,939
11,577
7,638
9,457
5,335
5,023
65,015
40,474
56,668
60,433
36,839
38,375
53,693
56,583
53j415
40,797
108
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
Table 24
. —SELECTED
SOURCES OF
INCOME BY
ADJUSTED GROSS INCOME
CLASSES— Continued
Adjueted gross Income classes
1959
1958
1957
1956
1955
1954
1953
1952
1951
1950
NET GAIN FROM SALES OF CAPITAL ASSETS'
Grand total
f thousand
doners)
6,796,602
4,879,114
4,128,228
4,991,131
5,126,350
3,731,362
2,533,526
2,835,865
3,282,421
3,258,571
Returns vrlth adjusted gross income, total
6,666,863
4,792,409
4,048,433
4,874,682
5,024,200
3,614,012
2,473,486
2,761,088
3,185,644
3,181,051
63,813
41,035
83,071
92,549
107,490
116,873
219,946
223,090
972,000
692,134
450,052
331,680
\ 922,606
804,058
396,129
193,562
460,346
222,300
274,124
37,784
40,186
64,185
68,271
90,877
102,852
226,943
200,402
770,713
478,126
313,791
236,069
628,474
543,000
232,796
130,035
288,404
131,512
207,989
23,284
30,565
63,473
77,517
76,570
96,596
153,870
147,009
658,183
418,554
265,128
201,433
499,430
450,835
215,374
118,403
268,416
150,959
132,329
24,671
35,604
68,933
91,719
82,148
78,331
177,739
157,514
723,981
484,023
315,623
225,448
675,595
584,060
292,570
138,576
321,853
154,496
241,698
25,150
31,594
63,294
66,171
85,536
78,532
160,465
166,223
737,695
505,190
315,266
244,349
( 206,135
\. 545,813
584,414
279,105
155,398
352,739
172,962
248,119
20,495
M,410
57,167
58,313
66,076
66,450
150,584
133,241
554,328
372,542
237,653
J 315,170
338,630
400,335
190,598
103,502
244,209
107,312
166,997
23,168
24,137
57,547
47,242
63,837
67,681
120,881
124,908
429,903
241,170
157,376
191,165
212,733
239,314
1 183,995
148,129
69,489
70,306
26,232
27,556
52,306
75,277
72,695
71,874
137,801
l.',4,446
445,218
245,563
169,607
209,578
242,771
290,963
211,637
176,568
86,991
74,005
21,307
27,239
58,668
74,925
80,772
94,152
168,461
155,947
526,485
263,752
177,354
( 136,261
\ 309,252
280,244
319,090
1 153,938
I 96,578
236,179
99,022
100,518
16,430
25,107
52,092
61,613
60,630
82,557
150,798
169,433
548,260
271,947
178,163
134,639
101,002
$30,000 under $50,000
275,264
304,552
156,603
98,251
229,949
132,378
$1,000,000 or niore
131,283
129,739
86,705
79,795
116,449
102,150
117,850
65,040
74,777
96,777
77,520
'■Excludes wages, for 1950-57 less than $100 and for 1958-59 less than $200 per return, not subject to income tax withholding, reported as other income on Forms 1040A.
1954-59, aalaries and wages are after excludable sick pay and allowable employee expense.
^For 1950-52, Includes nontaxable returns with income exceeding the class limit.
^Dividends reported on Form 1040, and, for 1959, Form 1040tf. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries,
ulated amounts, however, are after exclusions.
"Interest reported on Form 1O40, and, for 1959, Form 1040W. Includes partially tax-exempt interest received directly or through partnerships and fiduciaries.
'capital gain reported in adjusted gross income. Beginning 1952, long-term gains were no longer reduced 50 percent before merging with net short-term r "
one-half of the "excess net long-term gain over net short-term was excluded frcm adjusted gross income.
ain or loss; instead.
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
109
Table 25 . — mJMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES
NHUBSl OF BSrURltS^
United States^
Alabajna
Alftwlfft-^
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida*
Georgia
Hawaii
Idaho
Illinois
Indiana
loWB
Kansas •
Kentucky
Louisiana
Uaine
Uaiyland'
Uassachusetts
Uicbigan
Minnesota
Uississippi
Missouri
Ifcntana
Nebraska
Nevada
New Hampshire
New Jersey
New Uexlco
New York'
North Carolina
North Dakota
Ohio
Qklahcoia.
Oregon
Pennsylvania
Rierto Rico and Virgin Islands' ' '.
Rhode Island
South Carolina
South Cbkota
Tennessee
Texas
Utah
Vennont
Virginia
Washington^
West Virginia
Wisconsin
doming
Other areas*
ADJUSTED GROSS INCOf^
United States^
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
Footnotes at end of table.
60, 259, 55^
59,079,620
59,823,551
59,1B0,568
58,251,893
57,422,765
56,316,869
55,041,685
52,664,631
813,235
49, 633
381,395
449,939
5,624,403
597,727
959, 873
154,529
352,402
1,509,908
1,042,878
225,050
215,076
3,756,293
1, 550, 060
957,416
737, 528
846,831
828,138
339,903
1,147,383
1, 984, 857
2, 600, 665
1, 160, 340
425,116
1,459,045
225,878
503, 252
106, 630
229,136
2,266,499
271,221
6,478,848
1,291,665
206,332
3, 345, 799
713,636
602, 822
4, 053, 190
319, 288
588, 349
224,612
1,030,009
2, 842, 195
281, 196
130,055
1, 220, 881
976, 841
548,657
1,3175,870
114,694
142, 326
798,233
46,476
357,947
437,224
5,380,726
577,895
942, 535
152, 585
331,081
1, 420, X9
1, 007, 090
215,402
213,093
3, 717, 343
1,521,475
947,704
735,522
833,388
815,793
335, 518
1, 147, 038
1,965,671
2, 575, 775
1,141,280
414,701
1,439,689
225,722
496, 852
101,535
222, 377
2, 218, 235
261,903
6,411,995
1, 236, 162
206,125
3, 300, 687
698, 374
586,487
4,056,435
314, 252
571,968
224,344
990,437
2, 776, 751
270, 570
128,313
1, 199, 987
964,507
560, 207
1, 353, 315
111,200
119,297
797,638
49,789
344,657
437, 599
5,361,993
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
783, 854
38,440
321, 053
435,817
5,155,868
571,640
948,846
151,794
332, 361
1, 282, 833
989,083
207, 901
211,155
3,789,915
1, 560, 526
959, 867
746,312
849,680
785,486
341,666
1, 190, 659
1, 978, 612
2,715,040
1,148,791
409, 517
1,467,753
230,720
504, 203
99,000
219,437
2,230,309
238,738
6,458,901
1, 210, 540
206,616
3,422,694
703,782
603,542
4, 168, 160
325, 855
564,304
225,008
987,464
2, 726, 396
262, 742
133,980
1, 187, 217
971, 396
586, 368
1,365,707
111,087
61, 883
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
3,745,696
1,552,459
968,399
751, 806
833, 055
753,639
330,246
1, 142, 863
1, 967, 702
2,726,998
1, 137, 958
377,712
1,466,425
239,700
506,436
95,954
221, 136
2,132,639
225,458
6, 393, 653
1,163,918
206,016
3,424,898
690,467
592,592
4, 134, 583
23,360
329, 620
542, 655
229,308
947,411
2,643,005
258,100
132,868
1,152,305
956, 097
572,779
1, 355, 804
112,669
29,451
713,389
279,907
390, 897
4,733,521
522,393
919, 793
140,208
346,729
1,093,433
886,480
196, 816
199, 676
3, 664, 301
1, 528, 812
949,318
733,946
797, 181
726, 310
337, 301
1, 084, 152
1, 946, 70S
2,631,029
1, 109, 306
336,270
1,443,093
218,442
497,166
89,406
215,998
2,140,475
211,876
6,347,819
1,102,039
200,647
3,218,821
663,978
578,796
4,115,703
21,325
317,935
518,343
224,952
908, 671
2,536,573
247, 331
128,901
1,105,919
982,470
568,245
1, 324, 829
103,252
731,401
269, 193
399,806
4, 640, 312
527,275
932,475
142, 296
358,314
1,051,866
920, 035
200,739
200,197
3, 780, 956
1, 532, 379
960, 696
744, 285
823,859
745, 188
341,047
1, 220, 258
2,0U,856
2, 706, 154
1,136,124
345,964
1,467,128
221,685
501,474
84,721
222,857
2,191,420
211,922
6,510,765
1, 099, 125
201, 670
3, 365, 384
674, 504
582,873
4,261,351
333,802
525,688
220,003
928, 575
2,492,889
248,910
133,947
1, 100, 376
994, 502
607,584
1, 353, 327
m,093
710, 102
263,008
384,817
4, 598, 269
509,876
903, 371
139,153
397,855
979,277
884,181
198,799
204,223
3,702,881
1, 550, 771
956,125
735,424
80O, 819
706,734
341, 265
1, 240, 098
2,010,392
2, 550, 756
1,U4,900
331, 583
1,432,531
219,313
502, 089
82, 165
216,777
2,117,199
204,076
6,435,701
1, 067, 239
211,000
3,254,058
652,877
586, 167
4, 217, 689
331, 571
514, 812
221,491
373,459
2,454,539
249,544
132,687
1, 082, 020
979, 781
610, 803
1, 335, 781
106,711
706,228
235,389
365,990
4, 290, 151
501, 553
896,247
134,674
371,578
904,277
344,144
189,835
199,127
3,7U,052
1, 521, 399
953, OU
709,566
781, 023
574, 174
328, 5U
1,309,272
1,965,876
2, 555, 259
1, 082, 642
320,712
1, 398, 113
218, 104
502, 962
69,903
216,956
2,089,995
194,137
6,299,130
1,034,528
203, 780
3, 207, 370
675,197
574,454
4,180,537
335, 221
490,804
222,991
856, 721
2, 374, 600
241,693
131, 591
1,001,078
953,480
589,091
1,319,702
106,313
634,960
21/4,002
3a, 316
4, 078, 066
471,209
870,345
128,079
373,752
822,036
770,782
179,871
191,116
3,593,433
1,464,200
938,132
669,904
715,431
637,844
320,488
1,162,059
1,931,414
2,477,041
1, 076, 359
291,822
1,345,958
208,597
478,657
65,544
210, 103
2,008,440
179,164
5,123,930
958, 858
198,529
3, 056, 256
605,613
552,769
4,060,469
327,753
452,555
215,239
804,601
2,237,638
225,356
126,495
956,580
910,934
599,684
1,285,947
101, 191
(Thouamid dotiara)
305,200,317
3, 500, 853
303,132
1,904,676
1,645,807
33,072,012
2,967,757
5,655,363
951,803
1,844,804
7, 052, 849
4, 516, 778
1, 051, 888
938,629
20,932,430
7,647,883
4, 009, 812
3,355,453
3,472,293
3,960,243
1, 303, 173
6, 146, 195
10,111,065
14,218,448
5, 318, 557
1, 558, 828
5,841,945
1,038,983
2,085,105
582, 298
1, 003, 257
231, 251, 659
3, 291, 834
285,361
1,712,550
1,507,479
29,770,013
2,755,736
5,141,238
909,922
1,555,251
5,259,910
4,167,257
896, 695
890,415
19, 640, 236
7, 004, 294
3, 967, 906
3, 197, 240
3, 251, 131
3, 605, 285
1,223,815
5, 660, 245
9, 202, 549
12,921,643
4,964,750
1,443,458
6,399,098
912,288
2,018,793
565,527
931,225
280, 223, 863
3,216,964
290,254
1, 598, 036
1,423,375
23, 559, 931
2, 579, 683
5, 151, Oil
895,720
1,556,075
6, 056, 183
4, on, 521
897,985
349,284
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
530,155
908,346
267,653,322
2, 964, 588
234,171
1,456,967
1,417,590
25,543,536
2, 551, 354
4,984,489
874,233
1,523,972
5,414,935
3,793,532
335, 350
332,577
19,234,581
7,032,222.
3,474,393
2,821,165
3,121,415
3, 295, 122
1,193,432
5, 511, 023
8,751,324
13,910,812
4,716,179
1, 351, 135
6, 188, 542
890,246
1,767,094
496,276
839,322
248,779,023
2, 679, 330
244,100
1, 263, 300
1,311,805
25, 132, 639
2, 225, 148
4,625,939
794, 649
1, 555, 827
4, 607, 886
3,519,973
301,826
729,642
17, 270, 748
6,592,920
3,270,824
2,739,766
2,920,836
3, 025, 241
1,028,641
4,928,627
3,285,733
13, 401, 902
4,373,102
1, 204, 171
5,936,919
897,301
1,679,067
455,553
797,094
230,401,432
1, 133, 078
1,221,340
22,023,493
2, 137, 817
4,330,913
659,777
1,474,718
4,069,109
3, 149, 890
719,347
750,695
16,597,198
5,103,459
3, 275, 350
2, 743, 185
2, 772, 582
2, 800, 016
1, 031, 944
4, 531, 032
7, 553, 935
12, 194, 265
4, 077, 055
1, 076, 518
5,494,885
840, 262
1,666,113
410,893
750,875
229, 952, 507
1, 065, 139
1,178,792
20, 851, 528
2,072,905
4,275,815
691, 070
1,488,832
3,307,180
3, 080, 357
705, 874
676,761
16,558,137
5,309,457
3,282,905
2,687,459
2, 783, 890
2, 731, 283
1,066,856
4,828,309
7, 809, 602
12, 619, lis
4, 010, 779
1,058,530
5,639,955
811,641
1,703,596
368,385
760,947
215,939,912
1, 028, 023
1,064,449
20,100,403
1,924,515
3,901,967
652,433
1,666,677
3,447,667
3,040,741
652, 593
585, 693
15,797,279
5,855,932
3, 098, 004
2,556,363
2,525,929
2, 515, 010
1,036,442
4,716,487
7,494,638
10,847,852
3,9U,845
1,012,579
5,181,397
784,291
1,636,387
365,899
663,649
203,338,874
2,247,438
853,369
1,075,003
17, 781, 044
1, 800, 584
3,656,371
603,774
1,465,478
3, 063, 450
2, 670, 363
653,248
659,047
15,291,223
5, 542, 162
3,057,144
2, 372, 300
2,389,652
2,307,898
924,022
4,528,162
6,882,364
10,414,660
3, 608, 219
954,077
4,889,219
772,597
1,648,425
277,413
657,231
1,836,199
747,769
948,913
15, 558, 376
1, 609, 065
3, 219, 023
545,893
1,413,048
2,594,907
2, 308, 074
583, 616
530,309
13,469,090
4,816,972
2,887,396
2,075,554
2,U6,509
2,079,747
847,446
3, 817, 212
6, 309, 165
9,204,619
3,429,054
820,155
4,346,393
694,052
1,474,351
257,323
578,200
no
INDIVIDUAL INCOME TAX RETURNS, 1950-1959
Table 25.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES — Continued
ADJUSIKD GROSS IMCtM^ — Continued
New Jersey
New Mexico
New York'
North Carolina
North Dakota
Ohio
Qklahoma*
Oregon
Pennsylvania
Puerto Elev and Virgin Islanils' ' '
Rhode Island
South Carolina
South Ebkota
Tennessee
Texas
Utah
Vermont
Virginia
Washington-'
West Virginia
Wisconsin
yynm^Tig.
Other areas'
INCaffi I4X AFTER CREDITS
United States^
Alabama
Alaska'
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida*
Georgia
Hawaii
Idaho
Illinois
Indiana.
Iowa
Kansas
Kentucky
Louisiana
Uaine
Maryland?
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York'
North Carolina
North ERkota
Ohio
fIVI nhnmn
Oregon
Pennsylvania
Puerto Rico and Virgin Islands^ * '
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington'
West Virginia
Wisconsin
V^oming
Other areas*
(Thouaand dollart)
12, 867, 036
1, 315, 189
37, Ml, 548
5,032,725
747,449
17, 921, 389
3, 169, 698
3,095,901
20, 199, 594
1,480,696
2, 324, 446
742, 195
4, 003, 131
13,434,706
1, 393, 053
521, 362
5,476,780
5,240,410
2,330,905
6,691,462
565,475
611,282
38,653,002
374, 116
42,299
234,732
166, 621
4,421,990
358, 518
803, 105
168, 562
274, 681
846,579
489,985
128, 829
102, 640
2, 866, 575
942, 189
452,989
375, 440
378,402
501,704
134,095
787, 922
1, 282, 746
1,820,845
618, 601
156, 101
863,947
122,081
242, 376
80, 906
114,694
1, 694, 865
151,989
5, 096, 864
500,104
73,289
2, 294, 893
363, 093
387,414
2, 606, 004
1S1,815
226, 260
69, 183
455,555
1, 689, 198
149, 110
54,806
632, 927
660, 953
262, 313
804,944
68,476
74, 677
11, 863, 692
1,137,707
34,017,074
4,455,781
761, 562
16, 310, 287
2,933,377
2, 836, 326
18,967,829
1,389,818
2, 058, 384
789, 833
3,784,554
12, 697, 359
1, 281, 689
483, 167
5, 051, 267
4,985,990
2, 211, 208
6, 120, 661
514, 613
434, 241
34, 350, 979
341,908
38,812
194, 233
143,410
3, 816, 218
329,270
719, 754
153,451
231, 221
718,672
437, 015
101, 791
93,716
2,622,089
825,964
435, 864
362,454
351, 212
412,281
128, 329
685, 079
1, 124, 516
1, 607, 459
565, 036
127, 704
781, 955
100, 269
223, 876
76, 320
101, 790
1, 539, 359
IJO, 050
4,494,095
405, 310
73,364
2, Q40, 652
325, 006
343, 661
2, 367, 996
171, 729
181,999
80, 214
405,425
1,540,539
127, 678
47, 254
558, 767
622, 938
237,411
700, 507
59, 940
45,417
11,667,443
1, m, 271
33,893,484
4,467,355
673,681
17,389,492
2,871,543
2,584,107
19,513,876
1, 3X, 680
2,068,449
693,770
3, 796, 296
12, 356, 351
1,210,617
485,857
4,997,439
4, 665, 784
2,491,355
6, 157, 596
543, 190
380, 569
34, 382, 205
323, 363
38,312
183, 156
133, 857
3, 650, 876
308, 411
727,089
164,399
213,070
712, 895
419,306
101, 430
83, 035
2, 695, 317
894,409
382,461
321, 627
370, 527
427,308
129,248
675, 769
1, Ul, 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, 898
63, 286
389, 588
1, 536, 437
123, 060
46,491
542, 757
564,834
279,447
716, 869
60, 955
49,447
11, 135, 104
965, 266
32, 208, 136
4, 230, 500
663, 252
16,919,511
2, 762, 634
2, 748, 824
18,814,973
1,357,408
1, 953, 856
671,758
3,673,637
11, 581, 769
1, 155, 318
430, 734
4, 752, 338
4, 526, 620
2,298,203
5,916,479
493, 013
221,342
32,706,061
293, 807
32, 080
166, 183
133,344
3, 373, 902
311,905
711,347
161,748
207,224
644,329
385,097
92,403
89,L23
2, 611, 643
851, 909
350, 576
303, 256
326, 503
388,475
122, 745
646,807
1,053,170
1, 839, 256
526, 262
119, 728
746, M6
97,412
191,471
69, 245
90,742
1, 411, 688
106,494
4,232,431
381, 101
61, 074
2, 149, 144
300, 680
332, 267
2, 373, 040
166, 319
175, 210
59,847
377, 869
1, 404, 530
116, 232
43,531
520, 952
544, 624
243, 830
686, 386
58,905
17, 169
10, 304, 398
391, 310
30, 427, 64S
3,984,982
575, 222
15,917,578
2,572,734
2, 501, 058
17, 358, 034
58,333
1, 305, 004
1,838,845
645, 905
3, 295, 848
10, 696, 062
1,041,548
■ 406, 288
4,384,985
4,202,739
2, 055, 092
5,480,112
435, 582
99,152
29,653,960
265, 376
32, 282
140, 561
114,137
3, 203, 108
261, 289
629,646
155,364
211, 851
521,484
354, 661
84, 356
69, 637
2,189,678
774,859
327, 874
295, 560
299, 348
337, 321
99,482
563, 566
1,023,410
1, 687, 906
479, 228
101, 591
707, 178
93, 183
178, 280
62, 559
33, 282
1, 265, 901
96, 338
3, 947, 023
351, 336
51, 462
1, 978, 564
269, 320
285, 104
2, 080, 483
994
165, 503
159, 573
53,270
325, 301
1, 284, 540
100,444
40, 617
460, 397
501, 047
205, 292
622,459
49,734
11,191
9, 626, 661
804,415
28, 907, 625
3, 591, 944
552,491
13,985,208
2,440,907
2,427,356
16, 167, 247
54,759
1,145,233
1, 697, 197
653, 976
3, 115, 501
10, 248, 638
916,952
395, 251
4, 040, 840
4, 263, 326
1, 909, 683
5, 003, 957
405, 817
26,707,201
223,474
122, 154
112,351
2, 712, 536
242, 633
579, 527
122, 882
198,493
441, 261
310, 837
73,684
68,057
2,131,725
684, 031
324, 799
285,953
279, 260
301,572
94, 161
511,408
861,447
1, 523, 997
428, 629
93,956
636, 757
89, 707
176, 026
55,585
74,769
1,166,222
32, 691
3, 643, 412
304, 673
45,446
1, 670, 881
257, 366
270, 500
1, 371, 750
1,230
133, 240
140, 929
55, 392
297, 279
1, 208, 671
83, 989
33, 979
415, 799
500, 075
184, 974
531, 899
45, 033
9,623,391
805,671
28, 338, 061
3, 503, 692
581,462
14,793,481
2,426,682
2, 290, 259
16,851,700
1,213,827
1,733,783
631,981
3, 121, 764
9, 636, 925
930, 959
381, 610
3, 889, 100
4, 140, 917
2, 063, 685
5, 163, 817
437, 277
29,447,266
3, 355, 507
792, 097
26,946,431
3, 358, 545
591, 704
13,298,984
2,259,852
2, 316, 087
15, 877, 555
1,183,436
1,714,230
600,477
2, 828, 368
9, 297, 753
909, 692
387, 605
3, 721, 293
3,963,940
2, 065, 157
4, 985, 584
412,350
27, 889, 716
250, 142
123, 797
109, 740
2, 836, 356
257, 037
621, 055
128, 749
219, 126
450, 395
322, 706
82,129
68,342
2, 343, 043
792, 354
358, 339
307, 052
305, 518
321, 701
110,151
595, 562
1, 014, 510
1,772,474
472, 187
97, 173
734,844
94,791
194, 096
49,767
87,626
1, 275, 118
91, 501
3, 851, 930
330, 854
53, 685
2,024,999
276, 194
290, 606
2, 185, 934
154, 676
161, 242
59, 375
332, 233
1, 223, 160
99, 119
38, 227
443, 127
541, 342
209,892
631, 280
51, 410
231,192
128,813
100, 262
2, 761, 782
250, 542
593, 247
124, 124
249, 113
408,481
340, 067
80, 633
77,978
2, 215, 931
710, 958
331, 511
306, 250
235, 662
310, 305
110, 076
596, 213
980,446
1, 470, 551
457, 051
97,146
681, 645
90,524
183, 130
52,654
72,411
1, 166, 757
94,464
3, 656, 252
327, 239
53,426
1, 794, 080
267,793
302, 123
2,055,379
152, 007
177, 746
56, 670
300,640
1,222,734
92,647
37, 008
427, 054
530,356
219, 542
605, 472
51,524
8,256,719
696,934
25,421,567
3,150,874
617, 192
12,579,855
2, 2ra, 293
2, 228, 677
15, 140, 296
1, 130, 209
1, 500, 042
626,089
2, 690, 510
8,793,470
847, 179
384, 539
3, 271, 159
3,789,088
1,837,849
4,706,494
399, 292
24,268,092
211,212
97,987
95,093
2,320,749
209, 202
499,452
113,465
205, 066
347, 360
270, 254
72,761
64,193
2, 000, 619
628, 066
304, 518
248,899
232,064
254,285
86, 170
512, 850
830, 396
1,287,949
378,324
36, 535
581, 951
84, 505
177, 406
39,455
66, 059
998, 208
77, 542
3, 315, 250
288,634
56,000
1, 550, 625
230, 307
273, 303
1,797,449
138,096
135, 665
54,347
271, 546
1, 102, 735
75, 732
34,380
346, 541
472, 971
163, 267
524, 133
43, 9U
7, 307, 069
620,901
22,977,615
2,759,007
549,467
10,711,935
1, 925, 065
2, OW, 899
13,420,151
1, 055, 155
1, 306, 858
557, 868
2,375,817
7,874,215
712, 171
352, 663
2, 927, 108
3, 254, 719
1,727,911
4,116,769
353, 090
18, 389, 534
148,496
74,810
74, 320
1,739,734
160, 012
379, 930
110, 057
170,054
254,167
192, 170
54,964
44,927
1, 511, 346
449,731
247, 277
191, 037
178,429
201,705
65,225
367, 626
650,438
968, 137
299,539
66,758
438, 202
63,894
135,422
32, 262
49,158
742, 387
57,740
2, 626, 329
218, 691
41, 173
1, 037, 976
180, 553
205,952
1, 344, 389
109, 031
101,903
.40,509
210,346
882,519
53,033
26, 871
253, 349
335, 349
132, 030
384,750
34,327
^Excludes returns with no adjusted gross income, 1950-54, and for 1955-56 and 1958-59 returns with no information.
^Includes data for citizens and residents of Hawaii, Alaska, Puerto Rico, and Virgin Islands, and citizens residing in Panama Canal Zone and citizens residing abroad.
'For 1950-54, statistics for Washington Include data for Alaska.
^Includes data for returns from Panama Canal Zone, 1950-55. For later years, see note 8.
'For 1950-51, statistics for Maryland include data for returns from Puerto Rico and Virgin Islands, for 1952 data for part of such returns.
'Ebta for part of the returns from Puerto Rico and Virgin Islands for 1952 and data for all such returns for 1953 are included in statistics for New York.
'For 1956-59, included in data for Other areas (see note 3).
'For 1950-54, data, except that for Puerto Rico and Virgin Islands, were included wherever the return was filed. For 1955, includes data for returns with foreign addresses
except Puerto Rico, Virgin Islands, and those with Canadian and Mexican addresses filed in States contiguous to those countries. For 1956-59, includes data for returns from Puerto
Rico, Virgin Islands, Panama Canal Zone, and returns of citizens residing abroad.
'Adjusted gross income leas adjusted gross deficit, 1955-59.
Synopsis of Laws
SYNOPSIS OF LAWS
Page
Table I — Requirement for filing individual income tax returns,
exemption allowances, and minimum and maximum tax
rates, 1950-59 113
Table II.— Requirement for filing the self-employment tax schedule
and self-employment tax rates, 1951-59 113
112
SYNOPSIS OF LAWS
113
Table I. —REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MINIMUM
AND MAXIMUM TAX RATES, 1950-59
Items
1959
1958
1957
1956
1955
1954
1953
1952
1951
1950
(Dollars)
V
J
Y
Gross income requirement for filing returns-'-
600
Regular exemption for taxpayer and each dependent
600
Additional exemptions for age 65 or over and for blindness^
600
(Percent)
V
t
20.4
Minimum income tax rate
20.0
22.2
17.4
Maximum income taix rate
91.0
92.0
91.0
84.4
Maximum income tax limitation
fl7-n
88-'^
87.2
80.0
■"■For 1954-59, persons 65 years of age or over, gross income $1,200. Gross income for 1958-59 includes earned income
from sources without the United States, even though tax-exempt.
^Additional exemptions allowed only for taxpayer and, if joint return was filed, his wife.
Income tax before credits need not exceed the indicated percentages of net income for 1950-53, nor of taxable income
for 1954-59.
Table II. —REQUIREMENT FOR FILING THE SELF -EMPLOYMENT TAX SCHEDULE AND SELF -EMPLOYMENT TAX
RATES, 1951-59
Items
1959
1958
1957
1956
1955
1954
1953
1952
1951
(Dollars)
400
4,800
I
J
I J
Self-employment net earnings requirement for return
Maximum self-employment income subject to self-employment tax....
Y
400
4,200
V
400
3,600
(Percent)
3 3/4
L J
I
1 1
Self-employment tax rate
3 3/8
T
3
2 1/4
1959 Forms and
Instructions
RETURN FORMS
Page
Form 104-OA: Individual Income Tax Return, 1959. 117
Form 104-OW: Individual Income Tax Return, 1959 122
Form 1040 : Individual Income Tax Return, 1959 132
Schedule D, Gains and Losses From Sales or Exchanges
of Property 152
116
FACSIMILES OF TAX RETURNS, 1959
117
Form 1040 A
U. S. INDIVIDUAL INCOME TAX RETURN (Uss than $10,000 total income)
1959
Please
print —
1. Name (If a joint return of husband and wife, use first names and middle initials of both)
Home address (Number and street or rural route)
City, town, or post office
Zone
SUte
2. Your Social Security No.
Wife's Social Security No.
3. If you owe any Federal tax for years before 1959, enter here the Internal
Revenue District where the account is outstanding
4. If married, is your wife (tiusband) filing separately? Q Yes Q No
If "yes," write
her (his) name
5. WAGES SHOWN ON FORMS W-2 AND OTHER INCOfVlE
INCOVE TAX WITHHELD
EMPLOYER'S NAME. Where employed. Write (W) before name of each of wife's employers
If total income (item 9) is
SIO.OOO or more, OR if other
income (item 6) it over S200,
you must use Form 1040.
6. INTEREST.
DIVIDENDS AND
OTHER WAGES
Yours
Wife's
9. TOTAL INCOME -
i
7. Total income tax withheld
. If you had an expense allowance or charged expenses to your employer, see instruc-
tion 8 and check here C] if appropriate.
10. Enter tax from Tax Table or from tax computation schedule-^
11. If item 10 IS larger than item 7. enter balance due-
12. If item 7 is larger than item 10, enter refund -
Enclose Forms W-2, Copy B. If your income was $5,000 or more,
you must compute your tax. However, ii your income was less than
$5,000, you may have the Internal Revenue Service compute your
fax by omitting items 1 0, 1 1 , and 1 2. If you compute your own tax,
■^pay balance {item 11) In full with return to your Diitrict Director.
List your exemptions and SIGN on other side.
U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE
(OVER)
PLEASE DO NOT BEND, PIN OR TEAR THIS CARD
13. EXEMPTIONS FOR YOURSELF AND WIFE
Check blocks which apply. Check for wife
if she had no income OR if her income is
included in this return.
(a) Regular J6Q0 exemption _. O Yourself Q Wife
(b) Additional $600 exemption if 65 or over at end of 1959 Q Yourself Q Wife
(c) Additional J600 exemption if blind at end of 1959 Q Yourself [][] Wife
Enter
number of
exemptions
checked
>■
14. EXEMPTIONS FDR YOUR CHILDREN AND OTHER DEPENDENTS (List below)
NAME
>■ Enter figure 1 in tlie last column to right
for each name listed
(Give address if different from yours)
Relationship
ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN
Months lived in your
home. II born or
died during year also
write "B" or "D"
Did dependent have
gross income of J6D0
or more?
Amount YOU furnished
lor dependent's sup-
port If 100% write
"ALL"
Amount furnished by
OTHERS including
dependent
15. Enter total number of exemptions listed in items 13 and 14 above
SIGN
HERE
I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct, and complete return.
(Your signature) (Dale) (If this ifi a joint return, wife's si|iutiire)
If this is a joint return. BOTH HUSBAND AND WIFE MUST SIGN even if only one had Income.
(Data)
118
FACSIMILES OF TAX RETURNS, 1959
For Employees
WHO EARNED LESS THAN $10,000 IN 1959
Card Form 1040A offers a simple way for employees receiving less than
$10,000 total income to file their 1959 U.S. income tax returns.
To use CARD {Form 1040 A) FOLLOW THESE SIMPLE STEPS
®
Read instructions below. See "Who May Use Form
1040A." If ineligible, use Form 1040W or Form 1040.
(2) Fill out the copy on page 3.
^\ Transfer answers from the copy to the card. Keep
the copy for your records. If your name and address
are already printed and punched on the card form.
please use this card as it will permit high-speed
machine handling. Correct the name and address,
if necessary.
^T\ Sign the card and mail it together with your With-
holding Statements (Forms W-2, Copy B) to your
District Director of Internal Revenue.
WHO MUST FILE A TAX RETURN.— Every citizen or
resident of the United States under 65 who had $600 or
more gross income; if 65 or over, $1,200 or more.
WHO MAY USE FORM 1040A If your gross income was
less than $10,000 and consisted entirely of wages reported
on Withholding Statements (Forms W-2) and not more
than $200 total of dividends, interest, and other wages not
subject to withholding, you may use the card form. A
husband and wife may file a joint return if their combined
incomes do not exceed these limits.
WHO MAY NOT USE FORM 1040A.-File Form 1040W
or Form 1040 instead of Form 1040A if —
(1) you had income from sources other than or in
amounts larger than those stated above,
(2) either husband or wife itemizes deductions,
(3) you claim the tax status of head of household or sur-
viving husband or wife,
(4) you claim dividends received credit or retirement
income credit,
(5) you claim an exclusion for "Sick Pay" paid directly
to you by your employer and this amount is in-
cluded in the total wages shown on your Form W-2,
(6) you claim deductions for travel, transportation, or
"outside salesmen" expense (however, see instruc-
tion 8, page 2),
(7) you claim credit for payments on estimated tax or
an overpayment from 1958,
(8) you are a nonresident alien.
WHEN TO FILE. — Please file as early as possible on or
after Januar\' 1, 1960, but not later than April 15, 1960.
WHERE TO FILE.— With the District Director of Internal
Revenue for your district.
WHERE TO GET FORMS.— If you need a Form 1040 W or
Form 1040, you can get one from any Internal Revenue
office, and from most banks and post offices. Your em-
ployer will furnish you with a Withholding Statement
(Form W-2).
HOW TO PAY. — Checks or money orders should he made
payable to "Internal Revenue Service." You need not pay
a balance of tax due of less than $1.00, and a refund of less
than $1.00 will not be made unless you apply for it.
SIGNATURE. — You have not filed a valid return unless
you sign it. Both husband and wife must sign a joint
return.
c67— 16— 75301-1
COMPUTATION OF TAX ON FORM 1040A:
(1) If your income was /ess than $5,000. — You may
figure your own tax from the Tax Table on page 4, or you
may have the Internal Revenue Service do it for you.
The Tax Table allows about 10% of your income as de-
ductions which include charitable contributions, interest,
taxes, losses, medical expenses, child care expenses, and
certain miscellaneous deductions. If your deductions ex-
ceed 10% of your income, it will be to your advantage to
use Form 1040 W or Form 1040 and itemize them.
(2) If your income was $5,000 or more and less than
$70,000. — You must use the standard deduction and com-
pute your own tax. A tax computation schedule is pro-
vided on page 3 to make this computation.
MARRIED COUPLE:
(1) How to compute tax. — A husband and wife may file
a joint return even though one had no income. To assure
any benefits of the split-income provisions, they must file a
joint return. Both husband and wife must sign a joint
return. If your income was under $5,000 and you choose
to have the Internal Revenue Service figure your tax, it
will be computed on the combined incomes or on the
separate incomes, whichever results in the smaller tax or
larger refund. If you figure your own tax, be sure to
make both computations and enter the smaller tax or
larger refund on your return.
(2) How to prepare a joint return. — In a joint return
you must include all income of both husband and wife.
In the return heading, list both names and middle initials
(for example: "John F. and Mary L. Doe"). Both must
sign the return. A joint return may not be filed if either
husband or wife was a nonresident alien at any time dur-
ing the taxable year.
(3) How to prepare o separate return. — In a separate
return each must report his or her separate income and
fill in a separate form. The "split income" provisions of
the Federal tax law do not apply to separate returns of
husband and wife.
DO YOU OWE A TAX BALANCE?-^Under the pay-as-
you-go system, your withholding tax and your final income
lax should come out about even. This benefits botii you
and your Government. If you owe a balance on your
1959 return, you should consider changing your Withhold-
ing Exemption Certificate (Form W— 1) or asking your
employer to agree to a plan of additional withholding.
Instructions — Form !040A (1959)
FACSIMILES OF TAX RETURNS, 1959
119
PAGE 2
INSTRUCTlOr^S FOR PREPARING FRONT OF FORM 1040A
®
If yoit are married and are filing a joint return as
liusbftiiil and v\ ife, be sure to enter liie first names and
middle initials of yourself and your wife. For example:
John F. and Mary L. Doe.
(2) (3) (3) Enter your social security number and
^-^ ^^ ^"^ vour wife's social security number even
though she files a separate return and answer tlie questions.
(§) Fill in the information from each of your 1959 With-
holding 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 tliree employers,
list the information on a separate statement, using the
headings for item 5 and show the total of this statement in
item 5. If you liave lost any Withholding Statements, ask
your employer for a new statement. If you cannot furnish
Withholding Statements, attach an explanation.
TWO OR MORE EMPLOYERS,— If either you or your wife
worked for two or more employers and they withheld a
total of more th.an S120.00 of social security (F. I. C. A.)
tax from your wages, you may claim the excess as a credit
against your income tax. For a joint return, figure the
credit separately for husband and wife as follows:
a. Add up the social security (F. I. C. A.) tax withheld by all your
employers iroiii vour wages in 1959.
b. Subtract i!120.00.
c. Enter the balance in the "Income Tax Withheld" column of item 5
and write "P\ I. C. A. tax" in the "Wliere Employed" column.
(g) INTEREST, DIVIDENDS, AND OTHER WAGES.—
^'^ Enter all other taxable income from interest, divi-
dends, and wages not subject to withholding. Read the
following instructions before completing this line —
a. INTEREST. — Taxable income from interest means
all interest whether actually received or credited to your
account. "Credited to your account" means that a bank,
savings and loan association, etc., has added interest earn-
ings to your account.
b. DIVIDENDS. — Taxable income from dividends
means all dividends received except the first $50 received
from domestic corporations. This exclusion does not
apply to so-called dividends received from mutual savings
banks or saving (building) and loan associations on de-
posits or withdrawable accounts. If a joint return is filed
and both husband and wife had dividend income, each is
entitled at most to a $30 exclusion and 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.
c. WAGES NOT SUBJECT TO WITHHOLDING.—
Enter all wages not included in item 5 v.diether or not you
have received a Form W— 2. An example of these wages
are those paid to part-time workers on which the em-
ployer is not required to withhold income tax.
If the total of item 6 exceeds $200, you must file a Form
1040W or Form 1040.
^\ Enter total of income tax withheld and excess social
^^^ security {F. I. C A.) tax credit, if any.
(D REIMBURSED EMPLOYEE EXPENSES
If you account to your employer for business ex-
penses (or when you travel on business he gives you a flat
allowance for subsistence and mileage of not more than
$15.00 per day and 12^/2 cents per mile), and he pays
for them (either by advances or reimbursements or by
allowing you to use a charge account), you may file Form
1040A without showing these amounts by simply checking
tlie box in item 8 \V] on the front of Form 1040A. How-
ever, if your employer's payments are more than your
expenses, you may not use Form 1040A; you must use
Form 1040 W or Form 1040.
^) (ll) dD CI) Computation of tax liability.
a. If your income was /ess fhan $5,000. — You may
figure your own tax from the Tax Table on page 4, or you
may have the Internal Revenue Service do it for you. If
you figure your own tax, complete items 10, and 11 or 12.
If you have the Service figure your tax, you will be sent a
bill for the balance due or a check for the refund.
b. If your income was $5,000 or more and /ess fhan
$10,000. — You must compute your own tax and use the
standard deduction of 10%. (If your itemized deductions
are in excess of 10% of your total income, it will be to
your advantage to use Form 1040 W or Form 1040.) See
page 3 for computation schedule.
Enter the tax liability from line 6 of the tax computa-
tion schedule as item 10 of Form 1040A. Keep the tax
computation schedule for your records; do not attach it to
your return. The Internal Revenue Service will verify
the tax computation and adjust for any errors.
Any balance of tax shown to be due on item 11 must be
paid in full when you file your return if $1.00 or more.
INSTRUCTIONS FOR PREPARING BACK OF FORM 1040A
(\f\ Fill in this item to receive credit for your exemptions
^"^ and for those of your wife. A taxpayer cannot claim
his wife (husbatid) as an exemj>tion if the wife (husband)
filed a separate return for any purpose (for example, to
obtain a refund of income tax withheld) . Age and blind-
ness are detemiiiied as of December 31, 1959.
Marital Status. — If married at the close of your tax-
able year, you are considered married for the entire year.
If divorced or legally separated on or before the close of
your year, you are considered single for the entire year. If
your wife or luisijand died during the year, you are consid-
ered married for tiie year, and may file a joint return.
(ih 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. Was either a citizen or resident of the United States or a resident
of Canada, Mexico, the Republic of Panama, or the Canal Zone.
(This does not apply to an alien child legally adopted by and living
with a United States citizen abroad.)
e. EITHER (1) for the entire year 1959 had your home as his prin-
cipal 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* Sister Mother-in-law The following if
Stepchild Grandchild Father-in-law related by blood:
Mother Stepbrother Brother-in-law Uncle
Father Stepsister Sister-in-law Aunt
Grandparent Stepmother Son-in-law Nephew
Brother Stepfather Daughter-in-law Niece
*Include9 a child who ia a moniber of your household if placed with you by an
authorized placement agency for legal adoption.
BIRTH OR DEATH OF DEPENDENT.— You can claim a
full $600 exemption for a dependent who was born or died
during the year if the tests for claiming an exemption for
such dependent are met for tlie part of the year during
which he was alive. o67-i&-76304-i
120
FACSIMILES OF TAX RETURNS, 1959
COPY==KEEP FOE YOUIR EECOED^
PAGES
Form 1040 A
2D"
U. S. iMOIViPtiAL BWCOMS TAX RETORM fLess thasi SI 0,000 total income)
He initials of t)oth)f2Jvour
X—
1959
ame (!t a joint return of husband and wife, use fiist names and middle i
r Social Security No.
Wife's Social Security No.
3 ) If you owe any Federal tax for years be!ore 1959. enter liere tha Internal
Revenue District wtiere tlie account is outstanding
4 J If married, is your wife (husband) filing separately? Q Yei Q No
If "yes," write
her (his) name
INCOiyiE TAX WITHHELD EMPLOYER'S NAftlE. Where employed. Write (W) before name of each of wife's employers
you had an expense allowance or charged expenses to your employer, see instruc-
tion 8 and check here [I] if appropriate.
12. If item 7 is larger than item 10. enter refund — M 2
U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE
Enclose Forms W-2, Copy B. If your income was S5,000 or more,
you must compute your tax. However, it your income was less than
$5,(X}0, you may have the Internal Revenue Service compute your
fax by omitting items 1 0, 1 1 , and 1 2. If you compute your own tax,
^- pay balance (item 11) in full with return to your District Director.
List your exemptions and SIGN on other side.
(OVER)
PLEASE DO NOT BENO, Pll« OR TEAR THSS CARD
-©
EXEMPTIONS FOR YOURSELF MiD WIFE
Check blocks which apply. Check for wife
if she had no income OR If her income is
included m tilts return.
(U^EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below)
(a) Regular $600 exemption _ O Yourself I I Wife
(b) Additional $600 exemption if 65 or over at end of 1959 Q Yourself Q
(c) Additional $600 exemption if blind at end of 1959. Q Yourself Q
Wife \
Wife >
Wife )
Enter
number of
exemptions
checked
NAME
► Enter figure 1 1n the last column to right
tor each name listed
(Give address if different from yours)
Relationship
ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN
r^onths lived in your
home. If born or
died during year also
write "B or "D"
Did dependent have
gross income of $600
or more?
Amount YOU furnished
for dependent's sup-
port. If 100% write
•ALL''^
Amount furnished by
OTHERS including
dependent
15. Enter total number of exemptions listed in items 13 and 14 above
SIGN
HERE
I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct, and complete return
(Your signature) (Dale) (U this is a joint return, wife's sitnature)
If this is a joint return. BOTH HUSBAND AND WIFE (MUST SIGN even if only one had income.
(Dal.)
TAX COMPUTATION SCHEDULE (Use only if total income, item 9 of Form 1040A, is $5,000 or more)
1. Enter total income from item 9 of Form 1040A $
2. A married person filing a separate return enter $500; all others enter 10 percent of line 1
3. Balance (line 1 less line 2)
4. Multiply $600 by total ftumbcr of exemptions claimed in item 15 of Form 1040A
5. Taxable income (line 3 less line 4)
6. Tax on amoimt on line 5. Use appropriate tax rate schedule below. Enter here and as item 10
of Form 1040A (Do not attach this schedule to Form 1040A)
If you ore a single taxpayer or a married taxpayer filing a
separate return, use ffiis fax rafe schedule
If the amount on line 5 is:
Over
$0
$2,000
$4,000
$6,000
$8,000
But not over Enter on line 6:
$2,000 20% of the amount on line 5
$4,000 $400, plus 22% of excess over $2,000
$6,000 $840, plus 26% of excess over $4,000
$8,000 $1,360, plus 30% of excess over $6,000
$9,999.99 $1,960, plus 34% of excess over $8,000
If you are married taxpayers filing a joint return, use fftis fax
rofe schedule
If the amount on line 5 is:
Over But not over Enter on line 6:
$0 $4,000 20% of the amount on line 5
$4,000 $8,000 $800, plus 22% of excess over $4,000
$8,000 $9,999.99 $1,680, plus 26% of excess over $8,000
c57— 16— 75304-1
FACSIMILES OF TAX RETURNS, 1959
PAGE 4 TAX TABLE FOR INCOMES UNDER $5,000
If your total income ( item 9 on your return ) is $5,000 or more, use Tax Computation Schedule on page 3 instead of this Tax Table
121
To find your tax read down income columns until you find the line covering the total income shown as item 9. Then read across
to appropriate column headed by number corresponding to number of exemptions claimed on item 15. Enter tax as item 10.
If your total
income is—
At least
$0
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
1,025
1,050
1,075
1, 100
1, 125
1, 150
1, 175
1,200
1, 225
1,250
1,275
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
2,025
2,050
2,075
2, 100
2, 125
2, 150
2, 175
2,200
2,225
2,250
2,275
2,300
But less
than
$675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
025
050
075
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
000
025
030
075
100
125
ISO
175
200
225
250
275
300
325
And the number of
exemptions is—
If 4 or
more
there
is no
tax
$0
$0
4
0
8
0
13
0
17
0
22
0
26
0
31
0
35
0
40
0
44
0
49
0
53
0
58
0
62
0
67
0
71
0
70
0
80
0
85
0
89
0
94
0
98
0
103
0
107
0
112
0
116
0
121
1
125
5
130
10
134
14
139
19
143
23
148
28
152
32
157
37
161
41
166
46
170
50
175
55
179
59
184
64
188
68
193
73
197
77
202
82
206
86
211
91
215
95
220
100
224
104
229
109
233
113
238
118
242
122
247
127
251
131
256
136
260
140
265
145
269
149
274
154
278
158
283
163
287
167
292
172
296
176
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
7
11
16
20
25
29
34
38
43
47
52
56
If your total
income is—
At leasl
$2, 325
2,350
2,375
2,400
2, 425
2.450
2,475
2,500
2,525
2, 550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2, 750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
3,050
3, 100
3, 150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3, €50
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,050
4,100
4, 150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4.950
But less
than
$2, 350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
3,050
3, 100
3, 150
3,200
3.250
3,300
3.350
3.400
3,450
3,500
3,550
3,600
3.650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,050
4,100
4. 150
4.200
4.250
4.300
4.350
4.400
4.450
4.500
4,550
4,600
4.650
4.700
4,750
4,800
4,850
4,900
4,950
5.000
And the number of exemptions is —
1
And you
are —
Single or
a married
person
liling
sepa-
rately
2
And you
Single or
a married
person
filing
sepa-
rately
are—
A
married
couple
filing
jointly
3
And you
Single or ;
a married ;
person ;
filing ;
sepa- ;
rately :
A
married
couple
filing
jointly
Your tax is —
S301
$181
$181
305
185
185
310
190
190
314
194
194
319
199
199
323
203
203
328
208
208
332
212
212
337
217
217
341
221
221
346
226
226
350
230
230
355
235
235
359
239
239
364
244
244
368
248
248
373
253
253
377
257
257
382
262
262
386
266
206
391
271
271
395
275
275
400
2S0
280
405
284
284
410
289
289
415
293
293
420
298
298
427
305
305
437
314
314
447
323
323
457
332
332
467
341
341
476
350
350
486
359
359
496
368
368
506
377
377
516
386
386
526
395
395
536
404
404
546
414
413
556
424
422
566
434
431
575
443
440
585
453
449
595
463
458
605
473
467
615
4S3
476
625
493
485
635
503
494
645
513
503
655
523
512
665
533
521
674
542
530
684
552
539
694
562
548
704
572
557
714
582
566
724
592
575
734
602
584
744
612
593
754
622
602
764
632
611
773
641
620
783
651
629
793
661
638
803
671
647
813
681
656
$61
65
70
74
79
83
88
92
97
101
106
110
115
119
124
128
133
137
142
146
151
155
160
164
169
173
178
185
194
203
212
221
230
239
248
257
266
275
284
293
302
311
320
329
338
347
356
365
374
383
392
401
410
420
430
440
450
460
470
480
490
500
509
519
529
539
549
7
If 8 or
more
there
is no
tax
$61
$0
$0
$0
65
0
0
0
70
0
0
0
74
0
0
0
79
0
0
0
83
0
0
0
88
0
0
0
92
0
0
0
97
0
0
0
101
0
0
0
106
0
0
0
110
0
0
0
115
0
0
0
119
0
0
0
124
4
0
0
128
8
0
0
133
13
0
0
137
17
0
0
142
22
0
0
146
26
0
0
151
31
0
0
155
35
0
0
160
40
0
0
164
44
0
0
169
49
0
0
173
53
0
0
178
58
0
0
185
65
0
0
194
74
0
0
203
83
0
0
212
92
0
0
221
101
0
0
230
110
0
0
239
119
0
0
248
128
8
0
257
137
17
0
266
146
26
0
275
155
35
0
284
164
44
0
293
173
53
0
302
182
62
0
311
191
71
0
320
200
80
0
329
209
89
0
338
218
98
0
347
227
107
0
356
236
116
0
365
245
125
5
374
254
134
14
383
263
143
23
392
272
152
32
401
281
161
41
410
290
170
50
419
299
179
59
428
308
188
68
437
317
197
77
446
326
206
86
455
335
215
95
464
344
224
104
473
353
233
113
482
362
242
122
491
371
251
131
500
380
260
140
509
389
269
149
518
398
278
158
527
407
287
167
536
416
296
176
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
11
20
29
38
47
56
U. S. GOVtRHMENT PRINTING OFFICE c57 — 19 — 75304-1
122
1040W
U.S. Treasury Department
Internal Revenue Service
FORM
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FACSIMILES OF TAX RETURNS, 1959
U.S. INDIVIDUAL IKCOME TAX RETURN-1959
Optional Short Form for Wages and Salary Income
and Not More Than $200 of Interest and Dividends
Name .
(PLEASE PRINT. If this is a joint return of husband and wile, use first names and middle inili.L of both)
Home
address .
(City, town, or post office)
(Number and street or rural route)
(Postal zone number)
(Stale)
Your Social Security Number
Occupation
Wife's Social Security Number
Occupation
INCOME
1. Wages, salaries, bonuses, tips, other compensation, and excess of expense allowances. (Sec instructions, page 3)
Employer's Name
Where Employed (City and Slate)
Totals
(a) Income Tax Withheld
$ ;
01
>i
a
o
O
Excludable "Sick Pay" if included in line 1 (See instructions, page 3 and attach statement). . .
Subtract line 3 from line 2
(a) Total dividends $ less exclusion of $ Balance
(b) Interest (If total of lines (a) and (b) is over $200, use Form 1 040)
6. Total of lines 4 and 5
Check if Unmarried "Head of Household" □, or "Surviving Widow or Widower" with dependent child □.
(See instructions, p. 4)
TAX TABLE COMPUTATION
If line 6 is less than $5,000 and you do not itemize personal deductions:
• List your exemptions in Schedule A on page 2. 'Find your tax in the table on page 8 of
instructions. "Check proper box and enter tax on line 11. "Omit lines 7 through 10. . . .
TAX RATE SCHEDULE COMPUTATION
7. If your deductions are itemized, check here □ and enter total from Schedule B
If your deductions are not itemized and line 6 is $5,000 or more, enter the smaller of 10 per-
cent of line 6 or $1 ,000 ($500 if a married person filing a separate return)
8. Subtract line 7 from line 6
9. Multiply $600 by total numberof exemptions claimed on line 3, Schedule A, page 2, and enter here
1 0. Subtract line 9 from line 8
Figure your tax on this amount by using the appropriate tax rate schedule on page 7 of instructions
and enter the tax on line 11.
TAX DUE OR REFUND
11. Total tax. Check whether figured from Tax Table Q, or Tax Rate Schedule
D
12
Pay-
ments
and
Credits
(a) Tax withheld (line 2(a) above). Attach Forms W-2, Copy B.
(b) Payments and credits on 1 959 Declaration of Estimated Tax .
District Director's office where paid
(c) Dividends received credit (See instructions, page 4)
II elthM* you or your wile worked lor more than one employer, see page 3 of Inttructlons TOTAL-
1 3. If your tax (line 1 1 ) is larger than your payments (line 1 2), enter the balance due here
Pay in full to "Internal Revenue Service." If less than $1.00, file return without payment.
1 4. If your payments (line 1 2) are larger than your fax (line 11), enter the overpayment here
15. Amount of line 1 4 to be (a) Credited on 1960 estimated fax $ , (b) Refunded $
Did you receive on expense allowance or reimbursement, or charge expenses to your employer? . .□ Yes □ No
If "Yes," did you submit an itemized accounting of expenses to your employer? (See page 3. inslnictions.) □ Yes D No
(b) Waces. etc.
$.
Is your wife (husband) filing a separate return for 1959? IZl Yes d] No
If Yes," enter the name and do not claim the exemption on this return.
County in which you live->
If you owe any Federal tax for years
before 1959, enter here the Internal
Revenue District where the account is
outstanding.
I declare under the penalties of perjury that this return (including any accompanying schodulet and statements) has been examined by me and to the best of my
knowledge and baiiaf is a true, correct, and complete return. If the return is prepored by a person other than the taxpayer, his declaration is based on all (he
Information relating to the metiers required to be reported in the return of which he has any knowledge.
pete
(Taxpayer's signature and date)
(If this Is a iolnt return, BOTH HUSBAND AND WIFE MUST SIGN)
(Wife's signature and dotal
(Signature of preparer other than taxpayer)
IB— 7839S-1
(Address)
(Dole)
FACSIMILES OF TAX RETURNS, 1959
SCHEDULE A.— EXEMPTIONS (See page 5 of instructions)
123
Page 2
1. Exemptions for yourself and wife
Clieck blocks which apply. Check
for wife only if all of her income is
inclucJed in this return, or if she had
no income.
(a) Regular $600 exemption D Yourself Q Wife
(b) Additional $600 exemption if 65 or over at end of 1959. . D Yourself Q Wife
(c) Additional $600 exemption if blind ot end of 1 959 D Yourself D Wife
Enter number
of exemptions
checked
2. Exemptions (or your children and other dependents (List below)
•> If an exemption is bosed on a multiple-support agreement of o group of persons, attach the declgrotions described on page 5 of instructions.
NAME
> Enter Hguia 1 in the last column to right
for each name listed
(Give address if different from yours)
Relationship
ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN
Months lived in your
home. If born or
tied during year also
wrile"B or"D"
Did dependent have
gross income of $600
or more?
Amount YOU furnished
for dependent's sup-
port II 100% write
"ALL"
Amount furnished by
OTHERS including
dependent
$-
3. Enter the total number oF exemptions claimed on lines 1 and 2
SCHEDULE B.— ITEMIZED DEDUCTIONS— If You DO NOT Use Tax Table or Sfandard Deduction
If Huiband and Wlfs <Not Legally Separated) File Separata Returns and One Itemizes Deductions, the Other Must Also Itemize
State to whom paid. If necessary write more than one item on a line or attach additional sheets. Please put your name and address on any attachments.
Contributions
Interest
Taxes
Medical and
dental expense
(If 65 or over,
see instructions,
page 6)
Toto! paid but not to exceed 20% of line 6, poge 1 , except as described on poge 5 of instructions . . .
Total interest
Total taxes
$
Other
Deductions
(See page 6 of
instructions and
attach information
required)
Submit itemized list Do not enter any expense compansated by insurance or otherwise.
1 . Total cost of medicine and drtjgs
2. 1 percent of line 6, page 1
3. Subtract line 2 from line 1
4. Other medical and dental expenses
5. Total of lines 3 and 4
6. Enter 3 percent of line 6, page 1
7. Allowable amount (excess of line 5 over line 6). (See instructions, page 6, for limitations).
$
Total
TOTAL DEDUCTIONS (Enter here and on line 7, page 1) .
U.S. QOVCRNMCNT PRINIINa CFFICC 10 — 7&3BA-1
124
FACSIMILES OF TAX RETURNS, 1959
HOW TO PREPARE
Form 1 040 W
• A^ > xy^-^X^-^i t--V'5firxV*'>— ^''>'S,^>v^W . ^>^
INDIVIDUAL INCOME TAX RETURN FOR 1959
NEW OPTIONAL FORM 1040 W
This is a new streamlined version of the regular Form 1040. It will be most helpful for wage and
salary earners who can't use Form 1040 A because they wish to itemize deductions, claim the "sicjc-
pay" exclusion or estimated tax payments, or have $10,000 or over of income, etc. You can use
this form if:
1. Your income consists of salary and wages regardless of amount, AND
2. Not more than $200 of dividends and interest, AND
3. No other items of income.
If you don't meet these requirements, you must file Form 1040 which may be obtained from any
Internal Revenue Service office and from most banks and post offices.
INSTRUCTIONS 1040 W (1959)
FACSIMILES OF TAX RETURNS, 1959
125
P-igc
Casualty losses and thefts 6
Child care (Form 2441 ) 6
Computation of tax 4, 7
Contributions - 5
Credits against tax 4, 7
Declaration of estimated tax 4
Dependents > 5
Dividends 4
Dividends received- credit 4
Education expenses 6
WHO MUST FILE A TAX RETURN
Every citizen or resident of the United
States — whether an adult or minor—
who had $600 or more gross income in
1959 must file; if 65 or over, $1,200
or more. To determine whether you
must file, include earned income from
sources without the United States, even
though not taxable. A person with in-
come of less than these amounts should
file a return to get a refund if tax was
withheld. A married person with income
less than her (his) own personal exemp-
tion (s) should file a joint return with
husband or wife to get the smaller tax
or larger refund for the couple.
MEMBERS OF ARMED FORCES
Members of Armed Forces should give
name, service serial number, and per-
manent home address.
WHEN AND WHERE TO FILE
Please file as early as possible. You
must file not later than April 15. Mail
CONTENTS
Page
Employee business expenses 3
Exemptions 5
Head of household 4
Interest 4
Medical and dental expenses 6
Miscellaneous expenses 6
Outside salesmen 3
Payment of tax 2,4
Refunds 4
Reimbursed expenses 3
GENERAL INSTRUCTIONS
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, International Opera-
tions Division, Internal Revenue Serv-
ice, Washington 25, D.C. A list of the
District Directors' offices is set out below.
HOW TO PAY
The balance of tax shown to be due
on line 13, page 1, of your return on
Form 1040 W must be paid in full with
your return if it amounts to $1.00 or
more. Checks or money orders should
be made payable to "Internal Revenue
Service."
SIGNATURE AND VERIFICATION
You have not filed a valid return un-
less you sign it. Husband and wife both
must sign a joint return.
Page
Sick pay exclusion (Form 2440) 3
Social security (F.I.C.A.) tax credit... 3
Tax deductions 5
Tax rate schedules 7
Tax Table 8
Travel expenses 3
Wages and salaries 3
When and virhere to file returns 2
Widov^s and widowers 4
Any person (s), firm, or corporation
who prepares a taxpayer's return for
compensation also must sign. If the re-
turn is prepared by a firm or corpora-
tion, 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 em-
ployee of the taxpayer such as a clerk,
secretary, bookkeeper, 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.
LOCATIONS OF DISTRICT DIRECTORS' OFFICES
Following is o list of the District Directors' offices.
If there is more than one District Director's office in
your Stote and you are not sure which one to use,
consult your local post office.
ALABAMA — Birmingham 3, Ala.
ALASKA — Tacoma 2, Wosh,
ARIZONA — Phoenix, Ariz,
ARKANSAS — Little Rock, Arli.
CALIFORNIA — Los Angeles 12, Colif.; San Francisco 2,
Calif.
COLORADO — Denver 7, Colo.
CONNECTICUT — Hartford, Conn
DELAWARE — Wilmington 99, Del.
DISTRICT OF COLUMBIA— Baltimore 2, Md.
FLORIDA — Jacksonville, Fla.
GEORGIA — Atlanta 3, Go.
HAWAII — Honolulu 13, Hawaii
IDAHO — Boise, Idaho.
ILLINOIS — Chicago 2, III.; Springfield, III.
INDIANA — Indianapolis, Ind.
IOWA— -Des Moines 8, Iowa.
KANSAS — Wichita 2, Kans.
KENTUCKY— Louisville 2, Ky.
LOUISIANA — New Orleans, Lo.
MAINE — Augusta, Maine.
MARYLAND — Baltimore 2, Md.
MASSACHUSETTS — Boston T 5, Mass.
MICHIGAN — Detroit 31, Mich.
MINNESOTA — SI. Paul 1, Minn.
MISSISSIPPI — Jackson 5, Miss.
MISSOURI — St. Louis I, Mo.; Kansas City 6, Mo.
MONTANA — Helena, Mont.
NEBRASKA — Omaha 2, Nebr.
NEVADA — Reno, Ncv.
NEW HAMPSHIRE — Portsmouth, N.H.
NEW JERSEY — Industrial Office Bldg., Newark 2, N.J.;
808 Market Street, Camden, N.J.
NEW MEXICO — Albuquerque, N. Mex.
NEW YORK — Brooklyn 1, N.Y.; 245 West Houston
Street, New York 14, N.Y.; 484 Lexington Avenue,
New York 17, N.Y.; Albany 10, N.Y.j Syracuse 1,
NY.; Buffalo 2, N.Y.
NORTH CAROLINA — Greensboro, N.C.
NORTH DAKOTA— Forgo, N. Dak.
OHIO — Clevelond 15, Ohio; Columbus 15, Ohio; Toledo
1, Ohio; Cincinnati 2, Ohio
OKLAHOMA — Oklahoma City, Okie.
OREGON — Portland 12, Orcg.
PANAMA CANAL ZONE — Director, Internationol Oper-
ations, Internal Revenue Service, Washington 25, D.C.
PENNSYLVANIA — Philadelphio 7, Pa.; Scranlon 14, Pa.;
Post Office and Courthouse Building, Pittsburgh 30, Pa.
PUERTO RICO — 1105 Fernandez Juncos Avenue, Stop
17, Santurce, P.R.
RHODE ISLAND — Providence 7, R.I.
SOUTH CAROLINA — Columbia, S.C.
SOUTH DAKOTA — Aberdeen, S. Dak.
TENNESSEE — Nashville 3, Tenn.
TEXAS — Austin 14, Tex.; Dallas 1, Tex.
UTAH — Salt Lake City, Utah.
VERMONT — Burlington, VI.
VIRGINIA — Richmond, Va.
VIRGIN ISLANDS — Charlotte Amolie, St. Thomas, V.I.
WASHINGTON — Tacoma 2, Wosh.
WEST VIRGINIA — Parkersburg, W. Va.
WISCONSIN — Milwaukee 2, Wis.
WYOMING — Cheyenne, Wyo.
FOREIGN ADDRESSES — Taxpayers with legal residence
in foreign Countries— —Director, Internationol Opera*
tions Division, Internal Revenue Service, Washing.
Ion 25, D.C.
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W
How lo prepare a joint return. — In a
joint return you must include all in-
come of both husband and wife. In the
return heading, list both names and mid-
dle initials (for example: "John F. and
Mai7 L. Doe"). Both must sign the
return. A joint return may not be filed
if either husband or wife was a nonresi-
dent alien at any time during the taxable
year.
How to prepare a separate return. — In a
separate return each must report his
or her separate income and fill in a
separate form. The "split income" pro-
visions of the Federal tax law do not
apply to separate returns of husband
and wife.
C60—1C— 79396-
126
FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W— Continued
Line 1, Column (a)— Income Tax Withheld—
Itemize the taxes withheld in column
(a) and report the total amount on
line 2, column (a) and on line 12(a).
If you have lost a Withholding State-
ment, ask your employer for a copy. If
you cannot furnish Withholding State-
ments for all Federal income taxes with-
held from you, attach an explanation.
Line 1, Column (b)— Wages, etc. — Enter
in line 1, column (b) , the full amount of
your wages, salaries, fees, commissions,
tips, bonuses, and other payments for
your personal services even though taxes
and other amounts have been withheld
by your employer. If more space is
needed attach a separate statement.
Excess Social Security (F.I.C.A.) Tax
Credit.— If more than $120.0C of Social
Security (F.I.C.A.) employee tax was
withheld during 1959 because either you
or your wife received wages from more
than one employer, the excess should be
claimed as a credit against income tax.
Enter any excess of Social Security
(F.I.C.A.) tax withheld over $120.00
on line 1, column (a), the "Income Tax
Whhheld" column, and write "F.I.C.A.
tax" in the "Where Employed" column.
If a joint return, do not add the Social
Security (F.I.C.A.) tax withheld from
both husband and wife to figure the ex-
cess over $120.00; compute the credit
separately.
Employee Business Expenses. — There
are special rules regarding the treatment
of certain expenses incurred by an em-
ployee in connection with his employ-
ment, amounts charged to his em-
ployer, and any advances, allowances,
or reimbursements he receives for such
expenses.
Part I. Employee Business Expenses Which
Are Deductible
A. Travel, transportation, and out-
side salesmen expenses:
You may deduct these expenses from
the amounts you are required to report
on line 1, page 1, to the extent they are
not paid by your employer. See Part II
for reporting requirements. Travel,
transportation, and outside salesmen
expenses mean :
( 1 ) Travel and transportation. — You
can deduct the costs of bus, taxi, plane,
etc., fares or the cost of operating an
automobile in connection with your
duties as an employee. However, the
cost of commuting between your resi-
dence and your principal place of em-
ployment is a personal expense and is
not deductible.
(2) Meals and lodging. — If you are
temporarily away on business, at least
overnight from the city, town, or other
general area which constitutes your prin-
cipal or regular business location, you
can deduct meals and lodging in addi-
tion to the travel costs.
(3) Outside salesmen. — If you are
an "outside salesman," you may also
deduct other expenses which are ordi-
nary and necessary in performing your
duties, such as business entertainment,
stationery, and postage. An "outside
salesman" is one who is engaged in full-
time solicitation of business for his em-
ployer away from the employer's place
of business. It does not include a person
whose principal activities consist of
service and delivery as, for example, a
milk driver-salesman.
B. Other employee business expenses:
If you itemize deductions on page 2
of your return, you may deduct (under
the heading "Other Deductions") busi-
ness expenses, other than those described
in "A" above. Examples of such ex-
penses are entertainment, professional
and union dues, and the cost of tools,
materials, etc., which are not paid for by
your employer.
Part II. Reporting Employee Business Ex-
penses on Form 1040 W
(See Part III for supporting informa-
tion to be submitted with your return.)
After answering the questions on page
1 of Form 1040 W, report the expenses
and employer payments as follows:
(1) // employer's payments equaled
business expenses. — No further entry is
required on the form.
(2) // employer's payments exceeded
business expenses. — The excess amounts
and the amount of any personal ex-
penses paid by your employer must be
included in income on line 1, page 1, of
Form 1040 W, and must be identified
as "E.xcess Reimbursements."
(3) // expenses exceeded employer's
payments or if the employer did not pay
for the expenses. — The excess of the
expenses over the employer payments
or the unreimbursed expenses may be
claimed as deductions as explained in
Part I. Be sure to separate the expenses
into those relating to line 1, page 1 of
the form, and those that are to be de-
ducted only if you itemize deductions
on page 2 of the form.
Part III. Additional Information To Be
Submitted With Return
A. The following information must
be submitted with your return, except
as explained in B and C below:
(1) The total of all amounts re-
ceived from or charged to your
employer for business expenses,
(2) The amount of your business
expenses broken down into such
broad categories as transportation,
meals and lodging while away from
home overnight, entertainment ex-
penses, and other business expenses,
and
(3) The number of days away
from home on business.
B. If you were required to and did
submit an expense voucher or other ac-
counting to your employer which con-
tained the above information, you need
not submit the information with your
return unless you are claiming deduc-
tions for expenses that exceed employer
payments.
C. If you received per diem, in lieu
of subsistence, of not more than $ 1 5 per
day, or a mileage allowance of not more
than 12J/2 cents per mile for travel
within the continental limits of the
United States, you need only submit the
information set forth in A, above, if you
are claiming deductions for expenses
that exceed employer payments.
Line 3— Exclusion for "Sick Pay".— The
law allows you to exclude from income
amounts received under a wage contin-
uation 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.
The employer-provided wage contin-
uation payments can be excluded at a
rate not to exceed $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 each absence from
work. However, if you were (a) hos-
pitalized on account of sickness for at
least 1 day at any time during the ab-
sence 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 1, and enter on line 3 the amount
of such wages to be excluded. In addi-
tion, attach a statement showing your
computation, and indicating the period
or periods of absence, nature of sickness
069— 10— 76390-1
FACSIMILES OF TAX RETURNS, 1959 127
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W— Continued
or injury, and whether hospitalized. Or,
in lieu of a statement you may use Form
2440 which may be obtained from any
Internal Revenue Ser\'ice office.
Line 5 — Dividends and Interest. — Enter
all other taxable income from interest
and dividends. Be sure to read the fol-
lowing instructions before completing
this line —
Line 5(a)— DIVIDENDS.— Enter
the total amount of dividends received,
the amount of your exclusion, and the
net amount of dividends. You are en-
titled to an exclusion of the first $50
received from domestic corporations.
This exclusion does not apply to so-
called dividends received from mutual
savings banks or savings (building) and
loan associations on deposits or with-
drawable accounts. If a joint return is
filed and both husband and wife had
dividend income, each is entitled at most
to a $50 exclusion and 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.
If the total of line 5 exceeds $200, you
must file a Form 1040.
Line 5(b)— INTEREST.— Enter all
interest whether actually received or
credited to your account. "Credited to
your account" means that a bank, sav-
ings and loan association, etc., had
added interest earnings to your account.
SPECIAL COMPUTATIONS
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) one who is un-
married (or legally separated) at the
end of the taxable year, or (b) one who
is married at the end 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 "Line 2," para-
graph (e) on page 5 of these instruc-
tions) for whom you are entitled to a de-
duction 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 rates for Head of Household are
found in tax rate Schedule III on page
7 of these instructions.
Widows and Widowers. — Under certain
conditions a taxpayer whose husband
(or wife) has died during either of her
two preceding taxable years may com-
pute her tax by including only her in-
come, exemptions, and deductions, but
otherwise computing the tax as if a joint
return had been filed. However, the
exemption for the decedent may be
claimed only for the year of death.
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) for the year of death.
USE OF TAX TABLE ON PAGE 8 OF
THESE INSTRUCTIONS
Purpose of Table. — The table is a short-
cut method of finding your income tax
if your income, line 6, page 1, of your
return is less than $5,000. It is pro-
vided by law and saves you the trouble
of itemizing deductions and computing
your tax. The table allows for an exemp-
tion of $600 for each person claimed as
an exemption, and charitable contribu-
tions, interest, taxes, etc., approximat-
ing 10 percent of your income.
LINE 12rb)— CREDIT FOR ESTIMATED
TAX PAYMENTS
If you paid any estimated tax on a
Declaration of Estimated Income Tax
(Form 1040-ES) for 1959, report the
total of such payments on line 12(b).
If on your 1958 return you had an over-
payment which you chose to apply as a
credit on your 1959 tax, include the
credit in this total. Also see filing re-
quirements for 1960 declaration of esti-
mated tax.
LINE 12(c)— DIVIDENDS RECEIVED
CREDIT
The law provides a credit against tax
for dividends received from qualifying
domestic corporations. This credit is
equal to 4 percent of such dividends in
excess of those which you may exclude
from your gross income. The credit
may not exceed the lesser of:
(a) the total income tax reduced by
the foreign tax credit; or
(b) 4 percent of the ta.xable income.
(If tax is computed, taxable income is
the amount on line 10, page 1. If the
Tax Table is used, it is the amount on
line 6, page 1, less (a) 10 percent
thereof, and (b) the number of exemp-
tions on line 3 of Schedule A multiplied
by $600).
LINES 13 AND 14— BALANCE OF TAX DUE
OR REFUND OF OVERPAYMENT
Show on line 13 any balance you
owe, or on line 14 the amount of any
overpayment due you, after taking
credit for the amounts entered on
line 12. In the case of a refund, be sure
to use the correct post office address des-
ignation on your return so that the
refund check will not be returned as
undeliverable by the Post Office.
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.
1960 DECLARATIONS OF ESTIMATED TAX
Who Must File. — For many ta.xpayers
the withholding tax on wages is not suf-
ficient to keep them paid up on their
income ta.x. The law requires every
citizen or resident of the United States
to file a Declaration of Estimated In-
come Tax, Form 1040-ES, and to make
quarterly payments in advance of filing
the annual income tax return if:
(a) his gross income can reasonably
be expected to consist of wages subject
to withholding and of not more than
$100 from other sources, and to exceed—
(1) $10,000 for a head of a house-
hold or a widow or widower entitled to
the special tax rates;
(2) $5,000 for other single indi-
viduals;
(3) $5,000 for a married individual
not entitled to file a joint declaration;
(4) $5,000 for a married individual
entitled to file a joint declaration, and
the combined income of both husband
and wife can reasonably be expected to
exceed $10,000; OR
[b] his gross income can reasonably
be expected to include more than $100
from sources other than wages subject to
withholding and to exceed the sum of:
( 1 ) $600 for each of his exemptions plus
(2) $400.
If you are required to file, obtain the
form from anv Internal Revenue Serv-
c59— 16— 76396-1
128
FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 2 OF FORM 1040 W
ice office in time to file by April 15,
1960. Farmers may postpone filing their
1960 declarations until Jan. 15, 1961.
Additional Cliarge for Underpayment of Esti-
mated Tax. — It is important that you
estimate your tax carefully, because
there is an additional charge imposed by
law for underpayment of any install-
ment of estimated tax. The additional
charge is explained on Form 1040-ES
and Form 2210. If you had an under-
payment and believe one of the excep-
tions applies, attach a statement or Form
2210 to your return.
SCHEDULE A.— Exemptions
Line 1. — List your exemptions and
those of your wife. You cannot claim
an exemption for your wife if she files a
separate return. Age and blindness are
determined as of December 31, 1959.
Marital Status. — If married at the
close of your taxable year, you are con-
sidered married for the entire year. If
divorced or legally separated on or be-
fore the close of your year, you are con-
sidered 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.
Line 2. — Fill in this line 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 >ou (or from wife or hus-
band 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) Was either a citizen or resident of the
United States or a resident of Canada, Mex-
ico, the Republic of Panama, or the Canal
Zone. (This does not apply to an alien
child legally adopted by and living with a
United States citizen abroad.)
(e) EITHER ( 1 ) for the entire year 1959
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 follow-
ing ways:
Child* Stepbrother Son-in-law
Stepchild Stepsister Daughter-in-law
Mother Stepmother The following if
Father Stepfather related by blood :
Grandparent Mother-in-law Uncle
Brother Father-in-law Aunt
Sister Brother-in-law Nephew
Grandchild Sister-in-law Niece
•Includes a child who is a member of
your household if placed with you by an
authorized placement agency for legal
adoption.
Definition of Support. — Support in-
cludes the cost of food, shelter, clothing,
medical and dental care, education, and
the like. If the item of support fur-
nished is in the form of property or
lodging, it will be necessary to measure
the amount of such item of support in
terms of its fair market value. In de-
termining the total support include
amounts contributed by the dependent
or others for his support and also
amounts ordinarily excludable from
gross income. Disregard 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 (6) pur-
suing a full-time course of institutional
on-farm training under the supervision
of an accredited agent of an educa-
tional institution or of a State, or a
political subdivision of a State.
Birth or Death of a Dependent. — You can
claim a full $600 exemption for a de-
pendent who was bom or died during
the year if the tests for claiming an
exemption for such dependent are met
for the part of the year during which he
was alive.
Exemptions for Individuals Supported by
More than One Taxpayer. — If several per-
sons contributed toward the support of
an individual during the taxable year,
but none contributed over half of the
support, they may designate one of their
number to claim the exemption if:
(a) They as a group have provided
over half of the support of the indi-
vidual; and
(b) Each of them, had he contrib-
uted over half of the support, would
have been entitled to claim the indi-
vidual as a dependent; and
(c) The person claiming the exemp-
tion for the individual contributed over
10 percent of the support; and
(d) Each other person in the group
who contributed over 10 percent of the
individual's support makes a declara-
tion which must be filed with your re-
turn that he will not claim the individ-
ual as a dependent for the year. Form
2120, Multiple Support Declaration, is
available at any Internal Revenue Serv-
ice office.
SCHEDULE B.— For Itemizing Deductions
— If you do not use Tax Table or take the
Standard Deduction.
CONTRIBUTIONS
If you itemize deductions, you can
deduct gifts to religious, charitable,
educational, scientific, or literary or-
ganizations 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.
The law does not allow deductions
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
line 6, page 1. However, you may in-
crease this limitation to 30 percent if the
extra 10 percent consists of contribu-
tions made to churches' a convention or
association of churches, tax-exempt edu-
cational institutions, tax-exempt hos-
pitals, or certain medical research
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 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, eliminate such items as
carrying charges and insurance, which
are not deductible, 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 even where
the interest charges are not separately
stated from other carrying charges. If
it is not stated separately, this deduction
is equal to 6 percent of the average un-
paid monthly balance under the con-
tract. Compute the average unpaid
monthly balance by adding up the un-
paid balance at the beginning of each
month during the year and dividing by
12. The unpaid balance at the begin-
ning 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.
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
059—10— 75396- 1
FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 2 OF FORM 1040 W— Continued
129
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.
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 hospital, 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 whether or not
the dependent had gross income of $600
or more. List name and amount paid
to each person.
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 you are away from home receiv-
ing medical treatment may not be
treated as medical expenses unless they
are part of a hospital bill or are included
in the cost of care in a similar institution.
Limitations. — The deduction may not
exceed $2,500 multiplied by the num-
ber of exemptions other than the ex-
emptions for age and blindness. In
addition, there is a maximum limitation
as follows:
(a) $5,000 if the taxpayer is single
and not a head of household or a widow
or widower entitled to the special tax
rates;
(b) $5,000 if the taxpayer is married
but files a separate return; or
(c) $10,000 if the taxpayer files a
joint return, or is the head of household
or a widow or widower entitled to the
special tax rates.
Special Rules for Persons 65 or Over. —
If either you or your wife were 65 or
over during the year, you may disregard
the 3 percent limitation shown on line 6
of the medical schedule on page 2 of
Form 1040W for you or your wife's
medical expenses but not for any de-
pendent. However, the other limita-
tions are applicable. If either you or
your wife were 65 or over and in addi-
tion were disabled you may also qualify
for an additional deduction. Consult
the nearest Internal Revenue Service
office for further information.
OTHER DEDUCTIONS
Expenses for ttie 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 pur-
pose, the term "dependent" does not
include the husband (wife) of the tax-
payer and is limited to the following
persons for whom the taxpayer is en-
tided to a deduction for an exemption :
(a) under 12 years of age; or
(b) physically or mentally incapable
of caring for themselves.
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 (a) if
she files a joint return with her hus-
band; and (b) the deduction is reduced
by the amount (if any) by which their
combined incomes as shown on line 6,
page 1, of their returns exceeds $4,500.
If the husband is incapable of self-
support because he is mentally or physi-
cally defective, these two limitations do
not apply.
If the person who receives the pay-
ment performs duties not related to
dependent care, only that part of the
payment 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 any Inter-
nal 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. You can also
deduct in the year of discoveiy losses
due to theft, but not losses due to mis-
laying or losing articles.
The amount of loss to be deducted is
measured by the fair market value of
the property just before the casualty less
its fair market value immediately after
the casualty (but not more than the cost
or other adjusted basis of the property) ,
reduced by any insurance or compensa-
tion received. Explain in an attached
statement.
Expenses for Education. — Expenses for
education may be deducted if the edu-
cation was undertaken primarily for the
purpose of:
(a) Maintaining or improving skills
required in your employment or other
trade or business, or
(b) Meeting the express require-
ments of your employer, or the require-
ments of applicable law or regulations,
imposed as a condition to the retention
of your salary, status, or employment.
Expenses incurred for the purpose of
obtaining a new position, a substantial
advancement in position, or for per-
sonal purposes are not deductible. The
expenses incurred in preparing for a
trade or business or a specialty are per-
sonal expenses and are not deductible.
The rules for reporting deductible
education expenses are the same as
those shown on page 3 for the reporting
of "Employee Business Expenses." If
you are required therein to attach a
statement to your return explaining the
nature of the expenses, also include a
description of the relationship of the
education to your employment or trade
or business. If the educafion was re-
quired by your employer, a statement to
that eflfect from him would be helpful.
Miscellaneous. — If you itemize deduc-
tions, you can deduct several other types
of expenses under "Other Deductions."
If you are divorced or legally sepa-
rated and are making periodic payments
of alimony or separate maintenance
under a court decree, you can deduct
the amounts specified in the decree or
agreement. Periodic payments made
under either (a) a written separation
agreement entered into after August
16, 1954, or (b) a decree for support
entered after March 1, 1954, are also
deductible. Such payments must be
included in the wife's income. You
cannot deduct lump-sum settlements, or
specific maintenance payments for sup-
port of minor children.
You may deduct gambling losses to
the extent of gambling winnings only if
you itemize deductions.
If you are a tenant-stockholder in a
cooperative housing corporation, you
can deduct your share of its payments
for interest and real-estate taxes.
069—10—75398-1
130
FACSIMILES OF TAX RETURNS. 1959
I
TAX COMPUTATBON.-Pagc 1, Form
1040 W
If you do not use the Tax Table on page 8, then figure
your tax on amount on Hne 10, page 1 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 H 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."
OTHER CREDITS
If you claim credit for foreign income taxes, partially tax
exempt interest, or tax paid at source on tax-free covenant
bond interest, consult the nearest Internal Revenue Service
office on how to report them.
Schedule I. (A) SINGLE TAXPAYERS who do not qualify for rates in
Schedules II and III, and (B) married persons Tiling separate returns
// the amount on
line 10, page 1, is: Enter on line 11, page 1:
Not over $2,000 20% of the amount on line 10.
Oier — But not over — ->f 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 $1 1 1,820, plus 90% — $150,000
$200,000 $156,820, plus 91% — $200,000
Schedule II. (A) MARRIED TAXPAYERS filing joint returns, and (B)
certain widows and widowers. (See page 4 of these instructions)
// the amount on
line 10, page 1, is: Enter on line 11, page 1:
Not over $4,000 20% of the amount on line 10.
Over — But not over — of excess over —
$4,000 —$8,000 $800, plus 22% —$4,000
$8,000 — $12,000 $1,680, plus 26% — $8,000
$12,000 —$16,000 $2,720, plus 30% —$12,000
$16,000 —$20,000 $3,920, plus 34% —$16,000
$20,000 — $24,000 $5,280, plus 38% — $20,000
$24,000 —$28,000 $6,800, plus 43% —$24,000
$28,000 —$32,000 $8,520, plus 47% —$28,000
$32,000 —$36,000 $10,400, plus 50% —$32,000
$36,000 —$40,000 $12,400, plus 53% —$36,000
$40,000 —$44,000 $14,520, plus 56% —$40,000
$44,000 — $52,000 $16,760, plus 59% — $44,000
$52,000 —$64,000 $21,480, plus 62% —$52,000
$64,000 — $76,000 $28,920, plus 65% — $64,000
$76,000 —$88,000 $36,720, plus 69% —$76,000
$88,000 — $100,000' $45,000, plus 72% — $88,000
$100,000 — $120,000 $53,640, plus 75% — $100,000
$120,000 — $140,000 $68,640, plus 78% — $120,000
$140,000 — $160,000 $84,240, plus 81% —$140,000
$160,000 — $180,000 $100,440, plus 84%, — $160,000
$180,000 — $200,000 $117,240, plus 87% — $180,000
$200,000 — $300,000 $134,640, plus 89% — $200,000
$300,000 — $400,000 $223,640, plus 90% — $300,000
$400,000 $313,640, plus 91% — $400,000
Schedule III. Unmarried (or legally separated) taxpayers who qualify
as HEAD OF HOUSEHOLD.
// the amount on
line 10, page 1, is: Enter on line 11, page I:
Not over $2,000 20% of the amount on line 10.
Oier — But not over — oj 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% — $32,000
$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
c59 — 16—76396-1
FACSIMILES OF TAX RETURNS, 1959
TAX TABLE FOR CALENDAR YEAR 1959— FOR PERSONS WITH INCOMES under $5,000
131
Read down the income columns below until you find tlie line covering the Income you entered on line 6, page 1, Form 1040 W. Then read across to the appropriate column
headed by the number corresponding to the number of exemptions claimed on line 3, Schedule A, page 2. Enter the tax you find there en line 11, page 1.
If total income on
line 6, page 1, is—
At least
$0
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
But less
than
$675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
1,025
1,050
1,075
1,100
1, 125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
2,025
2,050
2,075
2, 100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
And the number of exemptions
claimed on line 3, Sch A, p. 2, is-
If total income on
line 6, page 1, is —
If 4 Of
more
theie
is no
tax
Your tax is—
$0
4
8
13
17
22
26
31
35
40
44
49
53
58
62
67
71
76
80
85
89
94
98
103
107
112
116
121
125
130
134
139
143
148
152
157
161
166
170
175
179
184
188
193
197
202
206
211
215
220
224
229
233
238
242
247
251
256
260
265
269
274
278
283
287
292
296
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
10
14
19
23
28
32
37
41
46
50
55
59
64
68
73
77
82
86
91
95
100
104
109
113
118
122
127
131
136
140
145
149
154
158
163
167
172
176
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
At least
$2, 325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
3,050
3, 100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,050
4,100
4, 150
4,200
i, 250
4, 300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2 4, 350
7 4, 400
11 4,450
16 4, 500
20 11; 4,550
25 $m 4,600
29 mi 4,650
34 11 4,700
38 ii 4,750
43 is 4,800
47 -' 4,850
52 4,900
56 te:.::i 4, 950
But less
than
$2, 350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
3,050
3, 100
3, 150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,050
4,100
4, 150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4, 650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
And the number of exemptions claimed on line 3, Schedule A, page 2. Is —
1
And you an
Single
or a
married
person
filing
sepa-
rately
An un-
married
head of
a house-
bold
And you are —
Single
or a
married
person
filing
sepa-
rately
An un-
married
head of
a house-
hold
(*)
A
married
couple
filing
jointly
And you are —
Single
or a
married
person
filing
sepa-
rately
. : (*)
An un- ; A
married I married
head of ; couple
a house-; filing
hold ; jointly
Your tax i
$301
305
310
314
319
323
328
332
337
341
346
350
355
359
364
368
373
377
382
386
391
395
400
405
410
415
420
427
437
447
457
467
476
486
496
506
516
526
536
546
556
566
575
585
595
605
615
625
635
645
655
665
674
684
694
704
714
724
734
744
754
764
773
783
793
803
813
$301
305
310
314
319
323
328
332
337
341
346
350
355
359
364
368
373
377
382
386
391
395
400
404
409
414
419
426
435
445
454
464
473
482
492
501
511
520
530
539
549
558
567
577
586
596
605
615
624
634
643
653
662
671
681
690
700
709
719
728
738
747
756
766
775
785
794
II 8 or
more
there
is no
tax
$181 i
$181 !
$181
$61 '
$61 i
$61
$0
$0
$0
185 ;
185 i
185
65
65 '
65
0
0
0
190 i
190 '
190
70
70
70
0
0
0
194
194 ■
194
74
74
74
0
0
0
199
199
199
79
79
79
0
0
0
203
203
203
83
83
83
0
0
0
208
208
208
88
88
88
0
0
0
212
212
212
92
92
92
0
0
0
217
217
217
97
97
97
0
0
0
221
221
221
101
101
101
0
0
0
226
226
226
106
106
106
0
0
0
230
230
230
110
110
110
0
0
0
235
235
235
115
115
115
0
0
0
239
239
239
119
119
119
0
0
0
244
244
244
124
124
124
4
0
0
248
248
248
128
128
128
8
0
0
253
253
253
133
133
133
13
0
0
257
257
257
137
137
137
17
0
0
262
262
262
142
142
142
22
0
0
266
266
266
146
146
146
26
0
0
271
271
271
151
151
151
31
0
0
275
275
275
155
155
155
35
0
0
280
280
280
160
160
160
40
0
0
284
284
284
164
164
164
44
0
0
289
289
289
169
169
169
49
0
0
293
293
293
173
173
173
53
0
0
298
298
298
178
178
178
58
0
0
305
305
305
185
185
185
65
0
0
314
314
314
194
194
194
74
0
0
323
323
323
203
203
203
83
0
0
332
332
332
212
212
212
92
0
0
341
341
341
221
221
221
101
0
0
350
350
350
230
230
230
110
0
0
359
359
359
239
239
239
119
0
0
368
368
368
248
248
248
128
8
0
377
377
377
257
257
257
137
17
0
386
386
386
266
266
266
146
26
0
395
395
395
275
275
275
155
35
0
404
404
404
284
284
284
164
44
0
414
413
413
293
293
293
173
53
0
424
423
422
302
302
302
182
62
0
434
432
431
311
311
311
191
71
0
443
441
440
320
320
320
200
80
0
453
451
449
329
329
329
209
89
0
463
460
458
338
338
338
218
98
0
473
470
467
347
347
347
227
107
0
483
479
476
356
356
356
236
116
0
493
489
485
365
365
365
245
125
5
503
498
494
374
374
374
254
134
14
513
508
503
383
383
383
263
143
23
523
517
512
392
392
392
272
152
32
533
527
521
401
401
401
281
161
41
542
536
530
410
410
410
290
170
50
552
545
539
420
419
419
299
179
59
562
555
548
430
429
428
308
188
68
572
564
557
440
438
437
317
197
77
582
574
566
450
448
446
326
206
86
592
583
575
460
457
455
335
215
95
602
593
584
470
467
464
344
224
104
612
602
593
480
476
473
353
233
113
622
612
602
490
486
482
362
242
122
632
621
611
500
495
491
371
251
131
641
630
620
509
504
500
380
260
140
651
640
629
519
514
509
389
269
149
661
; 649
638
529
523
518
398
278
158
671
1 659
647
539
533
527
407
287
167
681
i 668
656
549
542
536
416
296
176
6 ( ^)This column may also be used by a widow or widower with dependent child whomeetscertalnqualifications which are explained on page 4 or these instructions.
^ U.S. GOVERNMENT PRINTING OFFICE c59 — 16 — 75396-1
132
FORM
1040
^ U. S. Treasury Department
Lu Internal Revenue Service
FACSIMILES OF TAX RETURNS, 1959
U. S. INDIVIDUAL INCOME TAX RETURN-1959
or Other Taxable Year Beginning , 1959. Ending .
(PLEASE TYPE OR PRINT)
I
C3£
Ul
O
Of
o
Z
o
5.
Name
Home
address .
(City, town, or post office)
(If this is a joint return of husband and wife, use first names and middle initials of both)
(Number and street or rural route)
(Postal zone number)
(State)
c^Your Social Security Number
U
LU
I
Occupation
Wife's Social Security Number
Occupation
"1 . Check blocks which apply. f(a) Regular $600 exemption D Yourself Q Wife] Enter
i"ncome'°s tdud'ed ' in th°! ^Z \ (^^ Additional $600 exemption if 65 or over ai end of taxable year . D Yourself D Wife [e«mpUo«
iiiLuiiic 13 IIII.IUUCU III 11113 ic- Checked
turn, or if she had no income. Uc) Additional $600 exemption if blind at end of taxable year D Yourself D WifeJ >.
2. List first names of your children who Enter number
qualify as depencients; give ol children
address if different from yours. - listed ^
3. Enter number of exemptions claimed for other persons listed at top of page 2
4. Enter the total number of exemptions claimed on lines 1 , 2, and 3 . .
5. Enter all wages, salaries, bonuses, commissions, tips, and other compensation before payroll deductions (including any
excess of expense account or similar allowance paid by your employer over your ordinary and necessary business expenses. See instructions, pp. 5-6.)
Employer's Name
Where Employed (City and State)
•
LU
OS
lU
I
to
a
O
u.
o
CD-
8
I
u
<
Enter totals here -
6. Less: Excludable "Sick Pay" in line 5 (See instructions, page 7. Attach required statement) . . .
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
1 0. Other income (or lossifrom page 3 (Dividends, Interest, Rents, Pensions, etc.) .
1 1 . Adjusted Gross Income (sum of lines 7, 8, 9, and 10) «
• Check if unmarried "Head of Household" D, Of "Surviving Widow or Widower" with dependent child D- (Sec instructions pp. 7-8)
1 2. TAX on income on line 11. (If line 1 1 is under $5,000, and you do not itemize deductions, use Tax
Table on page 1 6 of instructions to find yourtax and check here D- If line 1 1 is $5,000 or more, or
(a) Wages, etc
$
(b) Income Tax Withheld
$.
$-
If the social security tax
(PICA) withheld from
wages exceeded $120
because you or your wife
had more than one em-
ployer, see instructions,
page 5.
If Income
was all
from wageSr
omit lines 13
through 16
if you itemize deductions, compute your tax on page 2 and enter here the amount
'13. (a) Dividends received credit from line 5 of Schedule J.
(b) Retirement income credit from line 1 2 of Schedule K
1 4. Balance (line 1 2 less line 13)
1 5. Enter your self-employment tax from separate Schedule C or F
■ 1 6. Sum of lines 1 4 and 15
rom line 9, page 2).
$ —
$-
1 7. (a) Tax withheld (line 5 above). Attach Forms W-2, Copy B
(b) Payments and credits on 1959 Declaration of Estimated Tax (instrSns:)
District Director's office where paid
18. If your tax (line 12 or 16) is larger than your payments (line 17), enter the balance due here
Pay In full with this return to "Internal Revenue Service." If less than $1.00, file return without payment.
19. If your payments (line 17) are larger than yourtax (line 1 2 or 1 6), enter the overpayment here
If less than $1.00, the overpayment will lie refunded only upon application.
20. Amount of line 19 to be: (a) Credited on 1 960 estimated tax $ ; (b) Refunded $
Did you receive an expense allowance or reimbursement, or charge expenses to your employer?. Q Yes D No /see page 6, \
If "Yes," did you submit an itemized accounting of expenses to your employer? D Yes D No \ instructions. /
County In which you live.
U your wife Ihusband) filing a separate return for 19597
□ Yes n No. If "yes," enter her (his) name and do
not claim the exemption on this return.
If you owe any Federal tax for years before
1959, enter here the Internol Revenue District
where the account is outstanding.
$-
I declare under the penalties of perjury that this return (including any accompanying schedules end statements) has been examined by me and to the best of my knowl-
edge and belief is a true, correct, and complete return. If the return is prepared by a person other than the taxpayer, hit declaration it based on all the information
relating to the matters required to be reported In the return of which he has any knowledge.
Sign
here—.
(Taxpayer's signature and date)
(If this It o joint return, BOTH HUSBAND AND WIFE MUST SIGN)
(Wife't signature and date)
(Signature of preparer other than taxpayer)
(Addraitl
(Date)
070—18—76313-1
FACSIMILES OF TAX RETURNS, 1959
Form 1040-1959 EXEMPTIONS FOR PERSONS OTHER THAN YOUR WiFE AND CHILDREN
133
Pages
Name
RelationsMp
Months lived in your
home. If born or died
during year also write
"B" ot 'D"
Did dependent have
gross income of
J600 or more?
Amount YOU fur-
nished for dependent's
support. If 100%
write "AH"
Amount furnished by
OTHERS mcluding
dependent
$_
$
Enter on line 3, page 1 , the number of exemptions claimed above.
■> If an exemption is based on a multiple-support agreement of a group of persons, attach the declarations described on page 5 of instructions.
ITEMIZED DEDUCTIONS— IF YOU DO NOT USE TAX TABLE OR STANDARD DEDUCTION
If Huskand and Wife CNot Legally Separated) File Separate Returns and One itemizes Deductions, tite Other IHust Also Eternize
State to whom paid. If necessary write more than one item on a line or attach a Jditional sheets.
Please put your name and address on any attachments.
Contributions
Interest
Taxes
IVIedical and
dental expense
(If 65 or over,
see Instructions,
P«ge 10)
Otlier
Deductions
(See pige 10 of
InstructiORS and
attach Informa-
tl>H required)
Totol poid but not to exceed 20% of line 11, page 1, except as described on page 8 of instructions. .
Total interest
Total taxes
Sabmlt itemized list Do not enter any expense compgnsated by insurance or ottierwise
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. Allowoble amount (excess of line 3 over line 4). (See instructioris, page 1 0, for limitotions.) .
Total
TOTAL DEDUCTIONS (Enter here ond on line 2 of Tax Computation, below).
$
TAX COMPUTATION— IF YOU DO NOT USE THE TAX TABLE
1 . Enter Adjusted Gross Income from line 1 1 , page 1
2. If deduction* are itemized above, enter total of such deductions. If cJeductions are not itemized and line 1,
mk^Ye, h S5,000 or more, enter the smallc*^ of 10 percent of line 1 or $1 ,000 ($500 if a married person
filing a separate refum)
3. Balance (line 1 less line 2)
4. Multiply $600 by total number of exemptions claimed on line 4, page 1
5. Taxable Income (line 3 less line 4)
6. Tax on amount on line 5. Use appropriate tax rate schedule on page 1 5 of instructions. Do not use
Tax Table on poge 16
7. If ycKj had capital gains and the alternative tax applies, enter the tax from separate Schedule D
8. Tax credits. If you itemized deductions, enter:
(a) Credit for income tax payments to a foreign country or U. S. possession (Attach Form 1116).
(b) Tax paid at source on tax-free covenant bond interest and aedit for partially tax-exempt interest . .
$-
(c) Total Enter
9. Enter here and on line 12, page 1, the amount shown on line 6 or 7 less amount claimed on line 8(c).
oTO— 18— THlJ-l
134
FACSIMILES OF TAX RETURNS, 1959
Form 1040—1959 Page 3
IF INCOME WAS ALL FROM SALAR8ES AND WAGES. TEAR OFF THIS PAGE AND PILE ONLY PAGES 1 AND 2
Schedule A. — INCOME FROM DIVIDENDS (Inconw frem Savings (itildiiij:) and Uai Atswiatwm tai Zrtiil Uniotis sbwld be entered as interest in Schedule B)
1. Name of qualifying corporation declaring dividend (See instructions, pose 11):
(Indicate by (H), (W), 0} whettier stock is held by husbind, wila, or joiatly)
2. Total
3. Exclusion of $50 (If both husband and wife received dividends, eacfi 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 dcKilaring dividend:
Am»ant
$-
$-
6. Enter total of lines 4 and 5 .
Schedule B.— INCOME FROM INTEREST (TTus includes interest credited to your sccount)
Name of paye/
Amount
Name of payer
Amount
$ -
Enter total here->
Schedule D Summary.— GAINS AND LOSSES FROSV! 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 12)
Part I. — Gftneral Rui!e
1 . Investment in contract
2. Expected retum
3. Percentage of income to be excluded
(line 1 divided by line 2)
%
4. Amount received this year
5. Amount excludable (line 4 multiplied
by line 3)
6. Taxable portion (excess of line 4 over line 5).
Part II. — t9horo your employer has centrtbuted all er part el the cest and yaur cantrlbutleti Mill bo recavere«l tax-free within three years.
Ifyeur cost was fully recovered in prior years or if you diJ not contribute te the cost, entef the total amount received in line 5 omitting lines 1 through 4.
1 . Cost of annuity (amounts you paid) . .
2. Cost received tax-free in past years . .
3. Remainder of cost (line 1 less line 2). .
$
4. Amount received this year 1$
5. Taxable portion (excess, if any, of line 4 over line 3). ■
Schsdule G.— INCOME FROM RENTS AND ROYALTIES
I. Kind and location of property
1 . Totals $
2. Amount of rent
or royalty
$-
3. Depreciation (explam
inSch. I) or depletion
4. Repairs ([attach
itemized list)
$
5. Other expenses
(attach itemized list)
$
2. Net income (or loss) from rents and royalties (column 2 less sum of columns 3, 4, and 5).
Schedule H.— OTHER INCOME
1. Partnerships (name and address)
2. Estates or trusis (name and address) .
3. Other sources (state nature)—
Total income (or loss) horn above sources (Enter here and on line 10, page 1) $
$
870 — 16— TMia-l
FACSIMILES OF TAX RETURNS, 1959
135
Form 104O— 1959 Page 4
IF INCOME WAS ALL FRO^) SALARIES AND WAGES. TEAR OFF THIS PAGE AND FILE ONLY PAGES 1 AND 2
Schedule 1.— EXPLANATION OF DEDUCTION FOR DEPRECIATIOM CLAIMED IN SCHEDULE G
1. Kind of property (if buildings, state materjal of
which constructed). Exclude land and other
nondepreciable property
2. Date acquired
3. Cost or othei
basis
4. Depreciation aMowed
(or allowable) in prior
years
5. Method ol
computing
depreciation
6 Rate(%)
01 lite
(years)
7. Depreciation
lor this year
Schedule- J.— DIVIDENDS RECEIVED CREDIT (See instructions, page 14)
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 12, page 1, plus amount, if any, shown on line 8(b), page 2.
4. 4 percent of taxable income
Taxable
Income
Means
(a) If fax is computed on page 2, the amount shown on line 5, page 2.
(b) K Tax Table Is used, the amount shown on line 1 1 , page 1 , less 1 0 percent thereof, and less the
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(q), page 1 , the smallest of the amounts on line 2,
3 or 4, above
Schedule K.— RETIREMENT INCOME CREDIT (See instructions, page 14)
This credit 1^* " V^ received pensions or annuities of Sl,200 or more from Social Security or Railroad Retirement;
tinac nn* annib P* '^ ^°" ^^® under 65 years of age and had ^'earned income" of S2,100 or more; OR
noes noi appiy I3, n y„^, ^^g 55 „, o,er and under 72. and had "earned income" of S2.400 or more.
II separate return, use column B only. II 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 1 0 calehdar years before the taxable year
1959? Widow or widowers see instructions, page 1 4
If answer above is "Yes" in either column, fumish all Information below in that column.
1 . Retirement income for taxable year:
(a) For taxpayers under 65 years of age:
Enter only income received from pensions and annuities under public retirement
systems and included in line 1 1 , page 1 , of this return
(b) For taxpayers 65 years of age or older:
Enter total of pensions and annuities, interest, and dividends included in line 11,
page 1, and gross rents included in column 2, Schedule G, pcge 3, of this return. .
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) Eamed income received in taxable year;
(This line does not apply to persons 72 years of age or over)
(1) Taxpayers under 65 years of age, enter amount in excess of S900
(2) Taxpayers 65 or over and under 72, enter amount in excess of $1,200
4. Total of lines 3(a) and 3(b)
5. Balance (line 2 minus line 4)
6. Line 5 or line 1 , whichever is smaller. ;;;;:;
DYes DNo
B
D Yes D No
$ 1,200:00
$ 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)
1 2. Retirement income credit. Enter here and on line 1 3(b), page 1 , the amount on line 8 or line 1 1 , whichevei
is smeller
U. S. GOVERNMENT PRINTING OFFICE 070 16 — 76313-1
136
FACSIMILES OF TAX RETURNS, 1959
Helpful Information on
HOW TO PREPARE YOUR
Income Tax Return
on Form 1040
for 1959
"'^^i^W^t^
You can save money for yourself and
your 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 ofifice or come in for other assistance.
Commissioner of Internal Revenue
Instructions 1040 (1959)
FACSIMILES OF TAX RETURNS, 1959
137
Page
Accounting methods and records . 7
Annuities 12
Business or professional income
(Schedule C) 7
Casualty losses and thefts 10
Child care (Form 2441 ) 10
Computation of tax 3, 15
Contributions 8
Credits against tax 5, 8, 15
Declaration of estimated tax. ... 14
Dependents 4
Depreciation 13
Dividends 11
Dividends received credit 14
Education expenses 10
Employee business expenses 6
Estates and trusts 13
WHO MUST FILE A TAX RETURN
Every citizen or resident of the United
States — whether an aduh or minor —
who had $600 or more gross income in
1959 must file; if 65 or over, $1,200 or
more. To determine whether you must
file, include earned income from sources
without the United States, even though
not taxable (see page 5) . A person with
income of less than these amounts should
file a return to get a refund if tax was
withheld. A married person with income
less than her (his) own personal exemp-
tion (s) should file a joint return with
husband or wife to get the rmaller tax or
larger refund for the couple. For self-
employment tax fil' - ."^uirements, see
page 8 of thes'' . _.. -cti^ns.
MEMBER. 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, International Operations
Division, Internal Revenue Service,
CONTENTS
Page
Exemptions 4
Farm income (Schedule F) . . . . 7
Head of household 7
Interest 9, 1 1
Joint return 4
Married persons 4
Medical and dental expenses. ... 9
Miscellaneous expenses 10
Net operating loss 7
Other income 13
Outside salesmen 6
Partnerships 13
Payment of tax 2,8
Pensions 12
Refunds 8
Regulated investment companies
(Form 2439) 6
GENERAL INSTRUCTIONS
Washington 25, D. C. A list of the Dis-
trict Directors' offices is set out below.
WHERE TO GET FORMS
As far as practical, the forms are
mailed directly to taxpayers. Additional
forms may be obtained from any Inter-
nal Revenue Service office, and also at
most banks and post offices.
HOW TO PAY
The balance of tax shown to be due
on line 18, page 1, of your return on
Form 1040 must be paid in full with
your return if it amounts to $1.00 or
more. Checks or money orders should
be made payable to "Internal Revenue
Service."
SIGNATURE AND VERIFICATION
You have not filed a valid return un-
less you sign it. Husband and wife both
must sign a joint return.
Any person (s), firm, or corporation
who prepares a taxpayer's return for
compensation also must sign. If the re-
turn is prepared by a firm or corpora-
tion, the return should be signed in the
name of the firm or cor{X>ration. This
verification is not required if the return
is prepared by a regular, full-time em-
ployee of the taxpayer such as a clerk,
secretary, bookkeeper, etc.
LOCATIONS OF DISTRICT DIRECTORS'
Following is a list of the District Directors' offices.
If there is more than one District Director's office in
your Stole ancj you are not sure which one to use,
consult your local post office.
ALABAMA — Birmingham 3, Ala,
ALASKA — Tocoma 2, Wash.
ARIZONA— Phoenix, Ariz.
ARKANSAS— Little Rock, Ark.
CALIFORNIA— Los Angeles 12, Colif.; San Francisco 2,
Calif.
COLORADO — Denver 2, Colo.
CONNECTICUT— Hartford, Conn.
DELAWARE — Wilmington 99, Del.
DISTRICT OF COLUMBIA— Baltimore 2, Md.
FLORIDA — Jacksonville, Flo.
GEORGIA — Atlanta 3, Ga.
HAWAII — Honolulu 13, Hawaii
IDAHO— Boise, Idaho.
ILLINOIS— Chicago 2, III.; Springfield, III.
INDIANA— Indianapolis, Ind.
IOWA — Des Moines 8, Iowa.
KANSAS — Wichita 2, Kans.
KENTUCKY— Louisville 2, Ky.
LOUISIANA — New Orleans, la.
MAINE — Augusta, Maine,
MARYLAND — Baltimore 2, Md.
MASSACHUSETTS — Boston 15, Moss.
MICHIGAN— Detroit 31, Mich.
MINNESOTA— St. Paul 1, Minn.
MISSISSIPPI— Jackson 5, Miss.
MISSOURI— St. Louis 1, Mo.; Kansas City 6, Mo.
MONTANA — Helena, Mont.
NEBRASKA— Omaha 2, Nebr.
NEVADA — Reno, Ncv.
NEW HAMPSHIRE— Portsmouth, N. H.
NEW JERSEY — Induslriol Office Bldg., Newark 2, N. J.;
808 Morkel Street, Camden, N. J.
NEW MEXICO— Albuquerque, N. Mex.
NEW YORK— Brooklyn 1, N. Y.; 245 West Houston
Street, New York 14, N. Y.; 484 Lexington Avenue,
New York 17, N. Y.; Albany 10, N. Y.; Syracuse 1,
N. Y.; Buffalo 2, N Y.
NORTH CAROLINA— Greensboro, N. C.
NORTH DAKOTA — Forgo, N. Dak.
OHIO — Cleveland 15. Ohio; Columbut 15, Ohio; Toledo
1, Ohio; Cincinnati 2, Ohio.
OKLAHOMA— Oklahoma City, Okia,
OREGON — Portland 12, Oreg.
Page
Reimbursef* expenses 6
Rents and royalties 12
Retirement income credit 14
Sale or exchange of property
(Schedule D) 11
Sale of personal residence 12
Self-employment tax (Sch. SE) . 8
Sick pay exclusion (Form 2440) . 7
Social security (F. I. C. A.) tax
credit 5
Tax deductions 9
Tax rate schedules 15
Tax Table 16
Travel expenses 6
Wages and salaries 5
When and where to file returns. . 2
Widows and widowers 8
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
request by the District Director you
ni:st be able to support all deductions
, imed by you.
OTHER PUBLICATIONS
Copies of the following Internal Rev-
enue Service publications may be ob-
tained from your District Director :
*Your Federal Income Tax
(I. R. S. Pub. No. 17) . . . Price 40^
*Tax Guide for Small Business
(I. R. S. Pub. No. 334) . . Price 40(#
Employer's Tax Guide, Circular E
(I. R. S. Pub. No. 15) Free
Farmers' Tax C-- ie
(I. R.S. Pub.N^. -iaS) , . . Free
Tax Guide for U. S.
Citizens Abroad
(I. R. S. Pub. No. 54) Free
*AIso available from the Superintend-
ent of Documents, Government Print-
ing Office, Washington 25, D. C.
OFFICES
PANAMA CANAL ZONE — Director, International Oper-
otions Division, Internal Revenue Service, Washing-
ton 25, D. C.
PENNSYLVANIA — Philadelphia 7, Pa.; Scronton 14, Po.;
Post Office and Courthouse Building, Pittsburgh 30, Pa.
PUERTO RICO — 1105 Fernandez Juncos Avenue, Stop
17, Saitlu'ce. P. R.
RHODE ISLAND — Providence 7, R. I.
SOUTH CAROLINA— Columbia, S. C.
SOUTH DAKOTA— Aberdeen, S. Dak.
TENNESSEE— Nashville 3, Tenn.
TEXAS — Austin 14, Tex.; Dallas 1, Tex.
UTAH— Salt lake City, Utah.
VERMONT — Burlington, Vt.
VIRGINIA — i»ichmond, Vo.
VIRGIN ISLANDS — Chorlolle Amalie, St. Thomas, V. I.
'/WASHINGTON — Tocoma 2, Wash.
WEST VIRGINIA— Parkersburg, W. Va.
WISCONSIN—Milwoukee 2, Wis.
WYOMING — Cheyenne, Wyo.
FOREIGN ADDRESSES — Toxpayers with legal residence
in foreign Countries — Director, International Opera-
tions Division, Internal Revenue Service, Washington
25, 0. C.
059—16— 75312-1
138
FACSIMILES OF TAX RETURNS, 1959
SELECTION OF YOUR INDIVIDUAL INCOME TAX FORM
In order to make your reporting problem as simple as possible the Internal Revenue Service has developed three
individual income tax forms. Since most taxpayers' income consists of salary or wages, dividends, and interest, two of
the forms have been designed to cover only the items of income and deductions which apply to this group of taxpayers.
These three forms are as follows:
Form 1040A
This is the easiest form if you are eligible to use it. One of the special features is that if your income is less than
$5,000, you can choose to have the Internal Revenue Service figure your tax for you. You may use this form if:
1. Your gross income was less than $10,000, AND
2. It consisted of wages reported on withholding statements (Forms W-2) and not more than $200 total of other wages, interest, and
dividends, AND
3. You wish to take the standard deduction (about 10% of your income) instead of itemizing deductions.
Form 1040W
This is a new streamlined ver:,ion of the regular Form 1040. It will be miost helpful for wage and salary earners
who can't use Form 1040A because they wish to itemize deductions, claim the "sick-pay" exclusion or estimated tax
payments, or have $10,000 or over of income, etc. You can use this form if:
1. Your income consists of salary and wages regardless of amount, AND
2. Not more than $200 of dividends and interest, AND
3. No other items of income.
Form 1040
This is the standard form which anyone can use. Instructions for this form follow.
HOW TO FILL IN FORM 1040
Filling in the form involves FOUR STEPS:
STEP 1
Claiming 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, PAG 4 OF THIS PAMPHLET.
STEP 2
Reporting Your
Income
Enter income from salaries and wages on page 1 ; also, income (torn 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 pages 6 and 7 of these instructions for infor-
mation 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, 10, and 11 of this pamphlet for details.
The law also provides a "standard deduction" for persons who do not wish to list their deductions.
The Tax Table on page 16 automatically allows a standard deduction for persons having income of less
than $5,000. The standard deduction for those with 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, 10, AND 11 OF THIS PAMPHLET.
STEP 4
Figuring Your
Tax
If you do not itemize deductions and if yoar income on line 11, page 1 of the form, is less than
$5,000, you must use the Tax Table on page 16. If you itemize your deductions or if your income
is $5,000 or more, you must use the tax computation schedule on page 2 of the form and the tax rate
schedules on page 15 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 8 if you are a widow or widower
and have a dependent child.
DETAILED INSTRUCTIONS, PAGE 15 OF THIS PAMPHLET
069—16—76312-1
FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 1 OF FORM 1040
139
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 Prepare a Joint Return. — In a
joint return you must include all income
and deductions of both husband and
wife. In the return heading, list both
names including middle initials (for
example: "John F. and Mary L. Doe").
Both must sign the return.
A hu.sband 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 Prepare 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" provisions 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 do so.
CJianges in IVIarital Status. — If mar-
ried at the end of your taxable year,
you are considered married for the en-
tire year. If divorced or legally sep-
arated on or before the end 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 8.
HOW TO CLAIM YOUR EXEMPTIONS
You Are Allowed a Deduction of $600 for Each Exemption for Wliicli You Qualify as Explained Below
LINE 1— EXEMPTIONS FOR YOU AND
WIFE
For You. — You, as the taxpayer, are al-
ways entitled to at least one exemption.
If, at the end of your taxable year, you
were blind or were 65 or over, you get
two exemptions. If you were both
blind and 65 or over, you get three
exemptions. Be sure to check the
appropriate blocks.
For Your Wife. — An exemption is al-
lowed for your wife (or husband) if
you and she are filing a joint return.
If y^u file a separate return, you may
claim her exemptions only if she had no
income and did not receive more than
half her support from another taxpayer.
You are not entitled to an exemption
for your wife on your return if she files
a separate return for any reason (for
example, to obtain a refund of tax with-
held where her income is less than
$600). Otherwise, your wife's exemp-
tions 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 1959, the number of
her or his exemptions is determined as
of the date of death.
Proof of Blindness.— If totally blind,
a statement of such fact must be at-
tached to the return. If partially blind,
attach a statement from a qualified phy-
sician or a registered optometrist that
( 1 ) 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, a
legally adopted child, and a child who is
a member of your household if placed
with you by an authorized placement
agency for legal adoption) , if during the
taxable year, that child :
1. Income. — Received less than $600
gross income (if the child was under
19 or was a student, this limitation does
not apply), and
2. 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
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 Stat6s or a resi-
dent of Canada, Mexico, the Republic
of Panama or the Canal Zone; or was
an alien child adopted by and living
with a United .States citizen abroad.
Definition of Support.- — Support in-
cludes food, shelter, clothing, medical
and dental care, education, and the like.
Generally, the amount of an item of
support will be the amount of expense
incurred by the one furnishing such
item. If the item of support furnished
by an individual is in the form of prop-
erty or lodging, it will be necessary to
measure the amount of such item of
support in terms of its fair market value.
In computing the amount of sup-
port 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 on this page) , and
3. Did not file a joint return with her
husband (or his wife), and
4. Was either a citizen or resident
of the United States or a resident of
Canada, Mexico, the Republic of Pan-
ama or the Canal Zone, and
5. Either ( 1 ) for your entire taxable
year had your home as his principal
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:
c69 — 16—75312-1
140
FACSIMILES OF TAX RETURNS. 1959
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued
Mother
Father
Grandmother
Grandfather
Brother
Sister
Grandson
Granddaughter
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
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. — You can
claim a full $600 exemption for a de-
pendent who was born or died during
the year if the tests for claiming an
exemption for such dependent are met
for the part of the year during which he
was alive.
Exemptions for Individuals Supported by
More Than One Taxpayer. — If several per-
sons contributed toward the support of
an individual during the taxable year,
but none contributed over half of the
support, they may designate one of their
number to claim the exemption if:
(a) They as a group have provided
over half of the support of the indi-
vidual; and
(b) Each of them, had he contrib-
uted over half of the support, would
have been entitled to claim the indi-
vidual as a dependent; and
(c) The person claiming the exemp-
tion for the individual contributed over
10 percent of the support; and
(d) Each other person in the group
who contributed over 10 percent of the
individual's support makes a declara-
tion that he will not claim the individ-
ual as a dependent for the year. The
declarations must be filed with the re-
turn of the person claiming the exemp-
tion. Form 2120, Multiple Support
Declaration, is available at any Internal
Revenue Service office.
HOW TO REPORT YOUR INCOME
The law says all kinds of income in cifically 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 spe- The following examples will help you tax.
Examples of Income Which Must Be Reported
Wages, salaries, bonuses, commissions, Industrial, civil service and other pen- Employer supplemental unemployment
sions, annuities, endowments.
Rents and royalties from property, pat-
ents, copyrights.
Profits from business or profession.
Your share of partnership profits ; estate
or trust income.
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, or other property.
benefits.
Alimony, separate maintenance or sup-
port payments received from (and
deductible by) your husband (or
wife) . For details see Miscellaneous,
page 10 of this pamphlet.
Examples of Income Which Should Nof Be Reported
Disability retirement payments and
other benefits paid by the Veterans
Administration on account of mili-
tary service to veterans and their
families.
Dividends on veterans' insurance.
Workmen's compensation, insurance,
damages, etc., for injury or sickness.
Interest on State and municipal 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 wish, the money items on your
return and accompanying schedules re-
quired by such return may be shown as
whole-dollar amounts. This means that
you eliminate any amount less than 50
cents, and increase any amount from
50 cents through 99 cents to the next
higher dollar.
ATTACHMENTS TO THE RETURN
Attachments may be used in the prep-
aration of your return and supplemental
schedules, provided they contain all of
the required information and that sum-
marized totals of the items shown in the
attachments are entered on the return
and schedules. This does not apply to
page 3 of the business and farm sched-
ules (Schedules C and F) which the
Service separates from the returns and
transmits to the Social Security Admin-
istration for the recording of informa-
tion in benefit accounts, or to any tax
computation portion of a form or sched-
ule.
LINE 5— WAGES, SALARIES, ETC.
Enter all wages, salaries, etc., on
the lines provided. If more space is
needed attach a separate statement.
You must report the full amount of your
wages, salaries, fees, commissions, 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 you
are paid in whole or in part in mer-
chandise, services, stock, or other things
of value, you must determine the fair
market value of such items and include
it in your wages.
Meals and Living Quarters. — Employees
who, as a matter of choice, receive meals
and lodging from their employers
whether or not it is agreed to be part of
their salaries must include in income
the fair market value of the meals and
lodging.
However, if, for the convenience of
your employer, your meals are furnished
at your place of employment or you are
required to accept lodging at your place
of employment as a condition of your
employment, the value of the meals or
lodging is not to be reported in your
return.
Earned Income From Sources Without The
United States. — For the purpose of de-
termining whether an income tax return
must be filed, gross income must be
computed without regard to the exclu-
sion provided for income earned from
sources without the United States. If
you received such income and believe
it is excludable for income tax purposes,
complete Form 2555 and attach it to
your Form 1040.
Income Tax Withheld. — Itemize the
taxes withheld, and report the total
amount on line 17 (a). If you have
lost a Withholding Statement, ask
your employer for a copy. If you can-
not furnish Withholding Statemerits for
all taxes withheld from you, attach jn
explanation.
Excess Social Security (F. I. C. A.) Tax
Credit.— If more than $120.00 of Social
Security (F. I. C. A.) employee tax was
withheld during 1959 because either you
or your wife received wages from more
than one employer, the excess should be
claimed as a credit against income tax.
Enter any excess of Social Security
(F. I. C. A.) tax widiheld over $120.00
c59 — 16—76312-1
FACSIMILES OF TAX RETURNS, 1959 141
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued
on line 5, column (b), and write
"F. I. C. A. tax" in the "Where Em-
ployed" column. If a joint return, do
not add the Social Security (F. I. C. A.)
tax withheld from both husband and
wife to figure the excess over $120.00;
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, Form W-2.
EIVIPLOYEE BUSINESS EXPENSES
Certain expenses incurred by an em-
ployee in connection with his employ-
ment, amounts charged to his employer,
and any advances, allowances, or reim-
bursements he receives for such expenses
must be taken into account in deter-
mining his income tax liability. Under
certain circumstances, however, the ex-
penses— and an equal amount of the
employer's payments— need not be
shown on the return. The following
instructions will assist you in making
your computation : Part I deals with de-
ductible expenses and Part II with re-
porting requirements. (Note: You do
not have to report in your return em-
ployer paid expenses incurred for in-
cidentals, such as the purchase of office
supplies for the employer or local trans-
portation in connection with an errand.)
Part I. Employee Business Expenses Which
Are Deductible
The law requires that certain em-
ployee business expenses be handled
differently from other expenses. The
rules are as follows:
A. Travel, transportation, and out-
side salesmen expenses:
You may deduct these expenses trom
the amounts you are required to report
in item 5, page I, to the extent they are
not paid for by your employer. See Part
II for reporting requirements. Travel,
transportatidn, and outside salesmen ex-
penses mean :
(1) Expenses for travel, including
the cost of meals and lodging while
temporarily away at least overnight
from the city, town or other general
area which constitutes your principal or
regular business location are deductible
as expenses for travel while "away from
home." For this purpose, "home"
means your principal or regular business
location.
(2) Transportation expenses in con-
nection with your duties as an employee
are deductible even though you are not
away from home as explained above.
Transportation expenses include pay-
ments for actual travel or, if you use
your own car, they include the business
portion of the cost of operation, includ-
ing fuel, repairs, and depreciation. The
cost of commuting between your resi-
dence and your principal place of em-
ployment is a personal expense and is
not deductible.
(3) If you are an "outside salesman"
you may deduct all of the expenses
which are ordinary and necessary in
performing your duties. This means
that in addition to the expenses de-
scribed above you are entitled to deduct
other business expenses such as business
entertainment, stationery, and postage.
The term "outside salesman" means one
who is engaged in full time solicitation
of business for his employer away from
the employer's place of business. It
does not include a person whose prin-
cipal activities consist of service and
delivery as, for example, a milk driver-
salesman.
B. Other employee busmess expenses:
If you itemize deductions on page 2
of your return, you may deduct (under
the heading "Other Deductions") ordi-
nary and necessary business expenses,
other than those described in "A" above
to the extent that they are not paid for
by your employer. Examples of such
expenses are entertainment, professional
and union dues, and the cost of tools,
materials, etc.
Part 11. Reporting Employee Business Ex-
penses
E.xpenses you paid or incurred as an
employee, or expenses which you
charged to your employer, or expenses
for which you received an advance, al-
lowance, or reimbursement should be
handled as follows:
A. Employees who are required to
and do account to their employers:
If you were required to and did sub-
mit an expense voucher or other ac-
counting to your employer in which you
listed your business expenses by cate-
gories (i. e., transportation, meals and
lodging while away from home over-
night, entertainment expenses, and
other business expenses), and if your
answer is "Yes" to the questions on page
1 of Form 1040 relating to reimbursed
expenses, you may report as follows:
( 1 ) If employer's payments equaled
business expenses. — You need not re-
port these items on your return either
itemized or in total amount.
(2) // employer's payments exceeded
business expenses. — If you received from
or charged to your employer (for ex-
ample, through the use of credit cards)
amounts in excess of your actual busi-
ness expenses, or if your employer paid
-your personal expenses for you, the ex-
cess amounts and the amount of per-
sonal e.xpenses must be included in
income on line 5, page 1, of Form 1040,
and must be identified as "Excess
Reimbursements."
(3) // expenses exceeded employer's
payments. — If you wish to claim a de-
duction for the amount of the excess ex-
penses, you must, in addition to answer-
ing the questions relating to business
expenses on page 1 of Form 1040, sub-
mit the following information with your
return :
(a) The total of all amounts re-
ceived Irom or charged to your em-
ployer for business expenses, including
amounts charged directly or indirectly
through credit cards or otherwise,
[b) The nature of your occupation,
{c) The number of days away from
home on business, and
{d) The amount of your expenses
which constitute ordinary and necessary
business expenses broken down into such
broad categories as transportation,
meals and lodging while away frorn
home overnight, entertairunent ex-
penses, and other business expenses.
In preparing your statement and
claiming your expenses be sure to sep-
arate the expenses as explained in Part
I which are deductible in computing
the amount to be entered on line 5, page
1, of the return and those expenses
which are deductible on page 2 of the
return. Form 2106 is available in any
Internal Revenue Service office for use
in listing these expenses.
If you received per diem, in lieu of
subsistence, of not more than $15 per
day, or a mileage allowance of not more
than 12/2 cents per mile for travel
within the continental limits of the
United States, it will be considered that
you were required to account to your
employer, and you will be required to
report only the excess of the allowance
over your actual expenses.
B. Employees who do not account to
their employers or who are not reim-
bursed for their expenses:
If you were not required to account
to your employer (or if you were re-
quired to account and did not) or if
your employer did not pay for your busi-
ness expenses in connection with your
duties as an employee, submit the in-
formation required in subparagraph (3)
above in a statement attached to your
c69 — 16 — 76312-1
142 FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued
return, answer the questions on page 1
of Form 1040 relating to reimbursed
expenses and complete your return as
follows :
( 1 ) // employer's payments equaled
business expejises. — No further entry
with regard to the transactions need be
made on the form.
(2) // employer's payments exceeded
business expenses. — If you received
from or charged to your employer (for
example, through the use of credit
cards) amounts in excess of your actual
business expenses, or if your employer
paid your personal expenses for you, the
excess amounts and the amount of per-
sonal expenses must be included in in-
come on line 5, page 1, of Form 1040,
and identified as "Excess Reimburse-
ments."
(3) // your business expenses exceed-
ed employer's payments or the employer
did not pay for your expenses. — You
may claim deductions for those business
expenses not paid by him as explained
in subparagraph (3) of Part II.
LINE 6— EXCLUSION FOR "SICK PAY"
The law allows you to exclude from
income amounts received under a wage
continuation plan for the period during
which you were absent from work on ac-
count of personal injuries or sickness.
If both you and your employer contrib-
ute to the plan, any benefits attrib-
utable to your own contributions are
excludable without limit, but there arc
certain limitations on the exclusion of
the benefits attributable to your employ-
er's contributions. In the case of such a
contributory plan, it will be necessary 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 at a
rate not to, exceed $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 each absence from
work. However, if you were (a) hos-
pitalized on account of sickness for at
least one day at any time during the ab-
sence 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 the amount
of such Wages to be excluded. In addi-
tion, attach a statement showing your
computation, and indicating the period
or periods of absence, nature of sickness
or injury, and whether hospitalized.
Or, you may use Form 2440 which may
be obtained from any Internal Revenue
Service office.
Amounts received during absence due
to pregnancy are excludable as sick pay
only if a statement by a physician is
furnished that it was necessary the tax-
payer remain at home because of sub-
stantial danger of miscarriage.
LINE 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.
Everyone engaged in a trade or busi-
ness and making payments to another
person of salaries, wages, commissions,
interest, rent, etc., of $600 or more in
the course of such trade or business
during his taxable year must file infor-
mation returns, Forms 1096 and 1099,
to report such payments. If a portion
of such salary or wage payments was
reported on a Withholding Statement
(Form W-2), only the remainder must
be reported on Form 1099.
Accounting Methods and Records. — Your
return must be on the "cash method"
unless you keep books of account. "Cash
method" means that all items of taxable
income actually or constructively re-
ceived during the year (whether in cash
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. Uncashed
salary or dividend checks, bank interest
credited to your account, matured bond
coupons, and similar items which you
can tur.n into cash immediately 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 method, or an
accrual method, so long as income is
clearly reflected. However, in most
cases you must secure consent of the
Commissioner of Internal Revenue,
Washington 25, D. C, before changing
your accounting method.
Net Operating Loss.— If, in 1959, 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 1959 income. If
these losses exceed your other income,
the excess of this "net operating loss"
must be carried back three years to off-
set your income for 1956 first, and then
1957 and 1958, and any remaining
excess may be carried forward against
your income for the years 1960 through
1964. If a carryback entitles you to a
refund of prior year ta.xes, ask the Dis-
trict Director for Form 1045 to claim a
quick refund. For further information,
see section 172 of the Internal Revenue
Code of 1954.
If you had a loss in preceding years
which may be carried over to 1959, you
should apply the net operating loss de-
duction as an adjustment of the amount
entered on line 11, and attach a state-
ment showing this computation.
LINE 9— FARMING
For the assistance of farmers, a sepa-
rate Schedule F (Form 1040) is provided
to report farm income for income and
self-employment tax purposes. Addi-
tional instructions for farmers have
been provided for use with Schedule F
which may be obtained from any Inter-
nal Revenue Service office.
SPECIAL COMPUTATIONS
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 cjualify: (a) one who is un-
married (or legally separated) at the
end of the taxable year, or (b) one who
is married at the end 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-
C59 — 10 — 75312-1
8
FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued
143
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 transpor-
tation. Do not include the value of per-
sonal services performed by you or by
the person qualifying you as Head of
Household. The above expenditures
are to be considered only for determin-
ing 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 allow-
able.
The rates for Head of Household are
found in tax rate schedule III on page
15 of these instructions.
Widows and Widowers. — Under certain
conditions a taxpayer whose husband
(or wife) has died during either of her
two preceding taxable years may com-
pute her tax by including only her in-
come, exemptions, and deductions, but
otherwise computing the tax as if a joint
return had been filed. However, the
exemption for the decedent may be
claimed only for the year of death.
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) for 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
if your adjusted gross income, line 11,
page 1, of your return is less than $5,000.
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 claimed as
an exemption, and charitable contribu-
tions, interest, taxes, etc., approximat-
ing 10 percent of your income.
How To Find Your Tax. — Read down
the income columns until you find the
line that fits the income you reported on
line 11, page 1. Then read across that
line until you come to the exemption
column which is headed by a number
corresponding to the number of exemp-
tions you claimed on line 4 on page 1.
The figure you find there is your tax.
LINE 13(a) — See page 14 of these instructions.
LINE 13(b) — See page 14 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
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 G 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 in one remit-
tance with your income tax return. En-
ter on line 15 the amount of your self-
employment tax shown on line 34,
separate Schedule C, or line 18, sepa-
rate Shedule F.
Any declaration of estimated income
tax required to be filed may include esti-
mated tax on self-employment income.
If a citizen living abroad is self-
employed, he should consult the perti-
nent sections of I. R. S. Pub. 54.
LINE 17(a)— CREDIT FOR TAX WITHHELD
Enter the total amount of income tax
withheld, credit for excess F. I. G. 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 Income Tax
(Form 1040-ES) for 1959, report the
total of such payments on line 17(b).
If on your 1958 return you had an
overpayment which you chose to apply
as a credit on your 1959 tax, include
the credit in this total.
See page 14 of these instructions for
filing requirements for 1960 declaration
of estimated income tax.
LINES 18 AND 19— BALANCE OF TAX DUE
OR REFUND OF OVERPAYMENT
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 the case of a refund, be sure to
use the correct post office address desig-
nation on your return so that the refund
check will not be returned as undeliver-
able by the Post Office.
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 izatlons, and organizations for the propaganda or otherwise attempts to
If you itemize deductions, you can prevention of cruelty to children and influence legislation. You can deduct
deduct gifts to religious, charitable, animals, unless the organization is op- gifts to fraternal organizations if they
educational, scientific, or literary organ- erated for personal profit, or conducts
059—16—76312-1
144 FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued
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 contiibu-
tion may be made in money or property
(not services). If in property, it is
generally 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
mtide to churches, a convention or as-
sociation of churches, tax-exempt edu-
cational institutions, tax-exempt hos-
pitals, or certain medical research
organizations.
If all your contributions were to these
churches, schools, hospitals, or 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 even where the
interest charges are not separately stated
from other carrying charges. If it is
not stated separately, then the deduc-
tion is equal to 6 percent of the aver-
age 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 pa\ the interest
in cash \
Delinquent taxes
You CANNOT Deduct Interest On:
Indebtedness of another person, when you ^re
not legally liable for payment of the interest
A gambling debt or other nonenforccable ob-
ligation
.\ 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 Schedule 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, trans-
portation, telephone, etc.
Federal social security taxes
Hunting licenses, dog licenses
Auto inspection fees
Water taxes
Taxes paid by you for another person
MEDICAL AND DENTAL EXPENSES
If you itemize deductions, you can de-
duct, within the limits described below,
the amount you paid during the year
(not compensated by hospital, 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 whether or not
the dependent had $600 or more gross
income. List name and amount paid
to each person.
You can deduct amounts paid for the
prevention, cure^ correction, or treat-
ment of a p)4iysictil 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 you are away from home receiv-
ing medical treatment may not be
treated as medical expense .unless they
are part of a hospital bill or are included
in the cost of care in a similar
institution.
1:59— 16— 75312-1
10
FACSIMILES OF TAX RETURNS. 1959
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued
145
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. There is a schedule provided
on page 2 to make this computation.
Any expense (other than medical)
claimed as a deduction for the care of
children and certain other dependents
should not be included in your medical
expense deduction.
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 maximum limitation as
follows :
(a) $5,000 if the taxpayer is single
and not a head of household or a widow
or widower entitled to the special tax
rates ;
(b) $5,000 if the taxpayer is married
but files a separate return; or
(c) $10,000 if the taxpayer files a
joint return, or is a head of household
or a widow or widower entitled to the
special tax rates.
Subject to the Foregoing Limitations, You
CAN Deduct as Medical Expenses Pay-
ments To or For :
Physicians, 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 and cemetery plot
Illegal operations or drugs
Travel ordered or suggested by your doctor
for rest or change
Premiums on life insurance
Special Rules for Persons 65 or Over.—
(a) // not disabled. — If either you
or your wife were 65 or over during
the taxable year, the maximum limita-
tion for amounts spent is the same as
set out above. However, amounts de-
ductible for medical and dental ex-
penses for you and your wife, if either
was 65 or over, are not restricted to the
excess over 3 percent of your adjusted
gross income. In effect, the 3 percent
rule may be disregarded. But the
amounts spent by you for medicine and
drugs for yourself, your wife, and your
dependents are still limited to the excess
over 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.
(b) // disabled. — If either you or
your wife are disabled and 65 or over,
you may qualify for an increased maxi-
mum limitation. For this purpose dis-
abled means that an individual is unable
to engage in any substantial gainful ac-
tivity by reason of any medically deter-
minable physical or mental impairment
which can be expected to result in death
or to be of long-continued and indefinite
duration. Consult the nearest Internal
Revenue Service office for further in-
formation.
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 e.xpenses 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) under 12 years of age; or
(b) physically or mentally incapable
of caring for themselves.
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 (a) 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 he is mentally or
physically defective, these two limita-
tions 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 any Internal
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. You can also
deduct in the year of discovery losses
due to theft, but not losses due to mis-
laying or losing articles.
The amount of loss to be deducted is
measured by the fair market value of
the property just before the casualty less
its fair market value immediately after
the casualty (but not more than the cost
or other adjusted basis of the property) ,
reduced by any insurance or compensa-
tion received. Explain in an attached
statement.
If your 1959 casualty losses exceed
your 1959 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 a's 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
Expenses for Education. — ^Expenses for
education may be deducted if the edu-
cation was undertaken primarily for
the purpose of:
(a) Maintaining or improving skills
required in your employment or other
trade or business, or
(b) Meeting the express require-
ments of your employer, or the require-
ments of applicable law or regulations,
imposed as a condition to the retention
of your salary, status, or employment.
Expenses incurred for the purpose of
obtaining a new position, a substantial
advancement in position, or for per-
sonal purposes are not deductible. The
expenses incurred in preparing for a
trade or business or a specialty are per-
sonal expenses and are not deductible.
The rules for reporting deductible
education expenses are the same as
those shown on page 6 for the reporting
of "Employee Business Expenses." If
you are required therein to attach a
statement to your return explaining the
nature of the expenses, also include a
description of the relationship of the
education to your employment or trade
or business. If the education was re-
quired by your employer, a statement
to that effect from him would be
helpful.
Miscellaneous. — If you itemize deduc-
tions, you can deduct several other types
of expenses under "Other Deductions."
c59— 16— 76312-1
146 FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued
11
If you work for wages or a salary, you
can deduct your ordinary and necessary
employee business expenses which have
not been claimed on page 1.
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
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-
dbr a court decree, you can deduct these
amounts. Periodic payments made
under either (a) a written separation
agreement entered into after August 16,
1954, or (b) a decree for support en-
tered after March 1, 1954, are also de-
ductible. Such payments must be in-
cluded in the wife's income. You can-
not deduct any voluntary payments not
under a court order or a written sepa-
ration agreement, lump-sum settle-
ments, or specific maintenance pay-
ments for support of minor children.
You may deduct gambling losses to
the extent of gambling winnings only if
you itemize deductions.
If you are a tenant-stockholder in a
cooperative housing corporation, you
can deduct your share of its payments
for interest and real-estate taxes.
Computation of Tax. — For determina-
tion of tax, other than from the Tax
Table, see page 15.
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 dividends and must be
reported in your tax return. Usually
dividends are paid in cash, but if paid
in merchandise or other property, they
are taxable at their fair market 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.
It is not ta.xable until it exceeds your
cost or other basis, after which you must
generally include it as a gain from the
sale or exchange of property, for which
special tax treatment is provided.
In some cases a corporation distrib-
utes both a dividend and a repayment
of capital at the same time; the check
or notice will usually show them sep-
arately. In any case, you must report
the dividend portion as income.
There are special rules applicable to
stock dividends, 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.
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
including dividends you receive as a
member of a partnership or as a bene-
ficiary of an estate or trust, and to show
the amount of the exclusion to which
you are entitled. Dividends from
mutual insurance companies which are
a reduction of premiums are not to be
included. So-called "dividends" from
the following corporations are con-
sidered interest 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
withdrawable accounts; and Federal
credit unions.
Taxable dividends from the following
nonqualifying corporations should be
reported on line 5 of Schedule A :
(a) China Trade Act corporations.
(b) so-called exempt organizations
(charitable, fraternal, etc.) and exempt
farmers' cooperative organizations.
(c) regulated investment companies
except to the extent designated by the
company to be taken into account as a
dividend for these purposes.
(d) corporations deriving 80 percent
or more of their income from U. S. pos-
sessions and 50 percent or more of their
income from the active conduct of a
business therein.
(e) corporations which are not
domestic corporations.
See page 14 for the credit for divi-
dends received.
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. Examples of interest
which is fully exempt from tax are (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 untO 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.
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 fwofits 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 you fail to
collect a personal loan, you can list the
bad debt as a "short-term capital loss"
provided the loan was made with a true
expectation of collecting. So-called
loans to close relatives, which are really
in the nature of gifts, must not be listed
as deductible losses.
Sale of Homes, 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-
c50 — 16—75312-1
12
FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued
147
tion was allowed or allowable during
any period because you rented the house
or used part of it for business purposes,
the original cost must be reduced by the
amount of depreciation which was al-
lowed or allowable.
Special Rule.— Deferring Gain When Buy-
ing New Residence. — If you sold or ex-
changed your principal residence dur-
ing 1959 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 sale price is the gross
selling price less commissions, selling ex-
penses, and the expenses for work per-
formed on the residence in order to assist
in its sale, such as redecorating expenses.
Redecorating expenses must be for work
performed during the 90-day period
ending on the day on which a contract
to sell is entered into, and must be paid
no later than 30 days after date of sale.
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) only the amount of taxable
gain, if any, and attach statement show-
ing 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). When you do replace with-
in 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-
visable to file the amended return for
the year of sale as promptly as possible.
Form 2119 is available at any Internal
Revenue Service office for reporting the
sale or exchange of your residence.
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 ta.xable year should
be shown on line 6, part I of Schedule E.
However, if there is a death-benefit
exclusion, this rule does not apply; con-
sult the Internal Revenue Service.
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 is provided for reporting
the taxable portion of the annuity. If
you are receiving payments on more
than one pension or annuity, fill out a
separate 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 of the first payment received under
the contract. If both of these condi-
tions are met, then all the payments re-
ceived under the contract during the
first three years are to be excluded from
gross income until the employee recov-
ers his cost (the amount contributed by
him plus the contributions made by the
employer on which the employee was
previously taxable) ; theieafter all
amounts received are fully taxable.
This method of computing taxable in-
come also applies to employee's bene-
ficiary if employee died before receiving
any annuity or pension payments.
Example: An employee receives $200
a month under an annuity. While he
worked, he contributed $4,925 toward
the cost of the annuity. His employer
also made contributions toward the cost
of the annuity for which the employee
was not taxable. 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.— Generally,
amounts received from annuities and
pensions are included in income in an
amount which is figured upon your life
expectancy. This computation and
your life expectancy multiple can be
found in the regulations covering an-
nuities and pensions. Once you have
obtained the multiple it remains un-
changed and it will not be necessary to
recompute your taxable portion each
year unless the payments you receive
change in amount. In making this
computation you can get help from the
Internal Revenue Service as well as
from some employers and insurance
companies.
Amounts Received Under Life-insurance
Policies by Reason of Death.— Generally, a
lump sum payable at the death of the
insured under a life insurance policy is
excludable from the gross income of the
recipient. For more detailed informa-
tion, call or visit your Internal Revenue
Service office.
SCHEDULE G— RENTS AND ROYALTIES
If you are not engaged in selling real
estate to customers, but receive rent
from property owned or controlled by
you, or royalties from copyrights, min-
eral leases, and similar rights, report the
total amount received in Schedule G.
If property other than cash was re-
ceived as rent, its fair market value
should be reported.
You are entitled to various deductions
which are indicated in Schedule G. In
the case of buildings you can deduct
depreciation, as explained on page 13.
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.
oS9— 16— 7S312-X
148
FACSIMILES OF TAX RETURNS, 1959
INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued
13
Expenses, depreciation, and depletion
should be listed in total in the columns
provided in Schedule G.
If You Rent Part of Your House—
If you rent out only part of your prop-
erty, you can deduct only that portion
of your expenses which relates to the
rented portion. If you cannot deter-
mine these expenses exactly, you may
figure them on a proportionate basis.
For example, if you rent out half of
yo^ir home, and live in the other half,
you can deduct only half of the depre-
ciation, and other expenses.
Room rent and other space rentals
should be reported as business income
in separate Schedule G if services are
rendered to the occupant; otherwise,
report such income in Schedule G. If
you are engaged in the business of sfell-
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
taxed on the same basis as a domestic
corporation. It does, however, file an
information return on Form 1065. Only
one Forni 1065 need be filed for each
partnership. 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 gr
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 shovwi
in Schedule K of the partnership return.
Your share of such income of the fol-
lowing classes should be entered on the
appropriate lines on Form 1040:
Dividends.
Interest on tax-free covenant bonds.
Partially tax-exempt interest.
Gains from the sale or exchange of
capital assets and other property.
If the partnership is engaged in a
trade or business, the individual partner
may be subject to the self-employment
tax on his share of the 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) , page 3,
separate Schedule C. Members of 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 required 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 on
Form 1040:
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.
Small Business Corporations. — If you are
a shareholder in a small business cor-
poration which elects to have its cur-
rent taxable income taxed to its stock-
holders, you should report your share of
both the distributed and undistributed
current taxable income as ordinary in-
come in Schedule H except that por-
tion which is reportable as a long-term
capital gain in Schedule D. Neither
type of income is eligible for the divi-
dend received credit or the exclusion.
Your share of any net operating loss
should be treated in the same manner
as if the loss were from a proprietorship.
Otiier Income. — 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, and
recoveries of bad debts and other items
which reduced your tax in a prior year.
INSTRUCTIONS FOR PAGE 4 OF FORM 1040
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 depreciation 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 cost (or other basis) to be recov-
ered should be charged off over the
expected useful life of the property.
Similar assets may be grouped together
as one item for reporting purposes in
the depreciation schedule. For guid-
ance, comprehensive tables of "average
useful lives" of varigus kinds of build-
ings, machines, and equipment in many
industries and businesses have been
published in a booklet called Bulletin F,
which may be purchased for 30 cents
from the Superintendent of Documents,
Government Printing Office, Washing-
ton 25, D. C.
Straight Line IVIethod. — To compute,
add the cost of improvements to the cost
(or other basis) of the asset and deduct
both the estimated salvage value and
the total depreciation allowed or al-
lowable in past years. Divide the result
by the number of years of useful life re-
maining to the assets.— 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 w-henever 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 before that date;
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 Dec. 31, 1953.
If an asset is constructed, reconstruct-
ed, or erected by the taxpayer, so much
of the basis of the asset as is attributable
to construction, reconstruction, or erec-
tion after December 31, 1953, may be
depreciated under methods proper be-
fore that date; or, it may be depreciated
under any of the following methods pro-
vided that the asset meets qualifications
(1) and (2) above.
(a) Declining balance method. — This
method may be used with a rate not in
excess of twice the applicable straight-
line rate.
(b) Sum of the years-digit method. —
The deduction for each year is com-
puted by multiplying the cost or other
basis of the asset (reduced by estimated
salvage value) by the number of years
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FACSIMILES OF TAX RETURNS. 1959
INSTRUCTIONS FOR PAGE 4 OF FORM 1040— Continued
149
of useful life remaining (including the
year for which the deduction is com-
puted) and dividing the product by
the sum of all the digits corresponding
to the years of the estimated useful life
of the asset. In the case of a 5-year life
this sum would be 15 (5 + 4 + 3 + 2+1).
For the first year five-fifteenths of the
cost reduced by estimated salvage value
would be allowable, for the second year
four-fifteenths, etc.
(c) Other methods. — A taxpayer may
use any consistent method which does
not result in accumulated allowances at
the end of any year greater than the
total of the accumulated allowances
which would have resulted from the use
of the declining balance method. This
limitation applies only during the first
two-thirds of the property's useful life.
Additional First Year Depreciation For
Small Business. — Taxpayers (not includ-
ing trusts) may elect to write off in the
year of acquisition 20 percent of the cost
of tangible personal property having an
aggregate value of not more than
$10,000 ($20,000 on a joint return)
acquired by purchase for use in a trade
or business or to be held for the produc-
tion of income. The additional depre-
ciation is limited to property acquired
after December 31, 1957, with a re-
maining useful life of 6 years or more
and which is not acquired from a per-
son (other than a brother or sister)
whose relationship to the taxpayer
would result in the disallowance of
losses. In regard to the remaining cost
of the property, depreciation may be
taken in the same manner as explained
above beginning with the year of
acquisition. The additional first-year
depreciation of an asset should be shown
on a separate line of the depreciation
schedule rather than included on the
line used to show the regular deprecia-
tion of the asset.
SCHEDULE J— DIVIDENDS RECEIVED
CREDIT
The law provides a credit against tax
for dividends received from qualifying
domestic corporations. This credit is
equal to 4 percent of such dividends in
excess of those which you may exclude
from your gross income (see page 11 of
this pamphlet). The credit may not
exceed the lesser of:
(a) the total income tax reduced by
the foreign tax credit; or
(b) 4 percent of the taxable income.
SCHEDULE K— RETIREMENT INCOME
CREDIT
You may qualify for this credit which
is generally 20 percent of retirement in-
come if you received earned income in
excess of $600 in each of any 10 calendar
years — not necessarily consecutive — be-
fore the beginning of your taxable year.
The term "earned income" means
wages, salaries, or professional fees, and
other amounts received as compensation
for personal services actually rendered.
It does not include any amount received
as an annuity or pension. If you were
engaged in a trade or business in which
both personal services and capital were
material income-producing factors, a
reasonable allowance as compensation
for the personal services rendered by
you, not in excess of 30% of your share
of the net profits of such trade or busi-
ness, shall be considered as earned
income.
If you are a surviving widow (wid-
ower) and have not remarried, you may
use the earned income of your deceased
husband (wife), or you may combine
such income with your earned income,
for the purpose of determining whether
you qualify. If a husband and wife
both qualify and each has retirement in-
come, each is entitled to the credit.
Retirement income for the purpose
of the credit means —
(a) In the case of an individual who
is not 65 years of age before the close
of his taxable year, only that income
received from pensions and annuities
under a public retirement system (one
established by the Federal Government,
a State, county, city, etc.) which is
included in gross income in his return.
(b) In the case of an individual who
is 65 years of age or over before the
close of his taxable year, income from
pensions, annuities, interest, rents, and
dividends, which are included in gross
income in his return. (Gross income
from rents for this purpose means gross
receipts from rents without reduction
for depreciation or any other expenses.
Royalties are not considered rents for
this computation.)
The amount of the retirement income
used for the credit computation may
not exceed $1,200 reduced by:
(a) any amount received and exclud-
ed from gross income as a pension or
annuity under the Social Security Act
and Railroad Retirement Acts and by
other tax-exempt pensions or annuities.
This reduction does not include ( 1 ) that
part of a pension or annuity which is ex-
cluded from gross income because it
represents, in effect, a return of capital
or tax-free proceeds of a like nature, or
(2) amounts excluded from gross in-
come which are received as compensa-
tion for injuries or sickness or under
accident or health plans; and
(b) in the case of any individual who
is not 65 before the close of the taxable
year, any amount of earned income in
excess of $900 received in the taxable
year; and in the case of an individual
who is 65 or over but who is not 72
before the close of the taxable year, any
amount of earned income in excess of
$1,200 received in the taxable year
(neither of the limitations in this para-
graph applies to an individual who is
72 or over at the close of the year) .
1960 DECLARATIONS OF ESTIMATED TAX
Who Must File. — For many taxpayers
the withholding tax on wages is not suf-
ficient to keep them paid up on their
income tax. The law requires every
citizen or resident of the United States
to file a Declaration of Estimated In-
come Tax, Form 1040-ES, and to make
quarterly payments in advance of
filing the annual income tax return if:
(a) his gross income can reasonably
be expected to consist of wages subject
to withholding and of not more than
$100 from other sources, and to exceed —
( 1 ) $10,000 for a head of a household
or a widow or widower entitled to the
special tax rates;
(2) $5,000 for other single indi-
viduals ;
(3) $5,000 for a married individual
not entitled to file a joint declaration;
(4) $5,000 for a married individual
entitled to file a joint declaration, and
the combined income of both husband
and wife can reasonably be expected to
exceed $10,000; OR
(b) his gross income can reasonably
be expected to include more than $100
from sources other than wages subject to
withholding and to exceed the sum of:
( 1 ) $600 for each of his exemptions plus
(2) $400.
The Internal Revenue Service will
mail Form 1040-ES, as far as is prac-
ticable, to each person who may need it.
Others required to file should obtain the
form from any Internal Revenue Serv-
ice office in time to file by April 15,
1960. Farmers may postpone filing
their 1960 declarations until January
15, 1961.
Additional Charge for Underpayment of Esti-
mated Tax. — It is important that you
estimate your tax carefully. It will
avoid the difficulties of paying a large
balance with your final return.
Furthermore, there is an additional
charge imposed by law for underpay-
ment of any installment of estimated
tax. Details of this additional charge,
and exceptions to it, are printed on
Form 1040-ES and Form 2210. If you
had an underpayment and believe one
of the exceptions applies, attach a state-
ment or Form 22-10 to your return.
c69 — 16—76312-1
150
FACSIMILES OF TAX RETURNS, 1959
15
TAX COMPUTATION.— Pose 2, Form 1040
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 ort 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 uiimarried (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) for taxable year or (b) the amount of tax less the
credit for income taxes paid to foreign countries and po.<!ses-
sions of U. S. and the credit for dividends received.
Schedule I. (A) SINGLE TAXPAYERS who do not qualify for rates in
Schedules II and III, and (B) married persons filing separate returns
If 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.
Over — But not over — of excess over —
$2,000 —$4,000 $400, plus 22% —$2,000
$4,000 —$6,000 $840, plus 26% —$4,000
$6,000 — $8,000 $1,360, plus 30% — $6,000
$8,000 —$10,000 $1,960, plus 34% —$8,000
$10,000 —$12,000 $2,640, plus 38% —$10,000
$12,000 — $14,000 $3,400, plus 43% — $12,000
$14,000 — $16,000 $4,260, plus 47% — $14,000
$16,000 — $18,000 $5,200, plus 50% — $16,000
$18,000 — $20,000 $6,200, plus 53% — $18,000
$20,000 — $22,000 $7,260, plus 56% — $20,000
$22,000 —$26,000 $8,380, plus 59% —$22,000
$26,000 — $32,000 $10,740, plus 62% — $26,000
$32,000 —$38,000 $14,460, plus 65% —$32,000
$38,000 — $44,000 $18,360, plus 69% — $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 II. (A) MARRIED TAXPAYERS filing joint returns, and (B)
certain widows and widowers. (See page 8 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.
Over — But not over — oj excess over —
$4,000 — $8,000 $800, plus 22% — $4,000
$8,000 —$12,000 $1,680, plus 26% —$8,000
$12,000 —$16,000 $2,720, plus 30% —$12,000
$16,000 —$20,000 $3,920, plus 34% —$16,000
$20,000 — $24,000 $5,280, plus 38% — $20,000
$24,000 — $28,000 $6,800, plus 43% — $24,000
$28,000 — $32,000 $8,520, plus 47% — $28,000
$32,000 —$36,000 $10,400, plus 50% —$32,000
$36,000 —$40,000 $12,400, plus 53% —$36,000
$40,000 —$44,000 $14,520, plus 56% —$40,000
$44,000 —$52,000 $16,760, plus 59% —$44,000
$52,000 —$64,000 $21,480, plus 62% —$52,000
$64,000 — $76,000 $28,920, plus 65% — $64,000
$76,000 —$88,000 $36,720, plus 69% —$76,000
$88,000 — $100,000 $45,000, plus 72% — $88,000
$100,000 — $120,000 $53,640, plus 75% — $100,000
$120,000 — $140,000 $68,640, plus 78% — $120,000
$140,000 — $160,000 $84,240, plus 81% — $140,000
$160,000 — $180,000 $100,440, plus 84% — $160,000
$180,000 — $200,000 $117,240, plus 87% — $180,000
$200,000 — $300,000 $134,640, plus 89% — $200,000
$300,000 — $400,000 $223,640, plus 90% — $300,000
$400,000 $313,640, plus 91% — $400,000
Schedule III. Unmarried (or legally separated) taxpayers who qualify
as HEAD OF HOUSEHOLD.
If the amount on
line 5, page 2, is: Enter on line 6, page 2:
Not over $2,000 20% of the amount on line 5-
Over — But not over — oi 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% ^$32,000
$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
069—16—78312-1
FACSIMILES OF TAX RETURNS, 1959
151
TAX TABLE FOR CALENDAR YEAR 1959
FOR PERSONS WITH INCOMES UNDER $5,000 NOT COMPUTING TAX ON PAGE 2 OF FORM 1040
Read down the income columns below until you find the line covering the adjusted gross Income you entered on line 11, page 1, Form 1040. Then read across to the appropriatt
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 1, is—
And the number of exemptions |:
claimed on line 4, page 1. is— :;;;;;
If total income on
line 11, page 1, is—
And the number of exemptions claimed on
line 4, page 1, is-
-
But less
than
1
2
3
', At least
But less
than
1
And you are-
2
And you are-
3
And you are —
4
5
6
7
Single
or a
married
person
Tiling
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
married
couple
filing
jointly
Single
or a
married
person
filing
sepa-
rately
An un-
married
head of
a house-
hold
A
married
couple
filing
jointly
At least
If 4 or '.
more
there
is no
tax
If 8 or
mote
there
is no
tax
Your tax is—
Your tax is—
$0
675
$675
700
$0
4
$0
0
$0
0
$2, 325
2,350
$2, 350
2,375
$301
305
$301
305
$181
185
$181
185
$181
185
$61
65
$61
65
$61
65
$0
0
$0
0
$0
0
$0
0
700
725
750
775
725
750
775
800
8
13
17
22
0
0
0
0
0
0
0
0
2,375
2,400
2,425
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
74
79
83
70
74
79
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
0
0
0
2,475
2,500
2,525
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
92
97
101
88
92
97
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
S s
0
0
.^, 2,575
1 2,600
- 2, 625
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
110
115
119
106
110
115
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
0
0
0
2,675
2,700
2,725
2,750
2,700
2,725
2,750
2,775
364
368
373
377
364
368
373
377
244
248
253
257
244
248
253
257
244
248
253
257
124
128
133
137
124
128
133
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 "
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
382
386
391
395
262
266
271
275
262
266
271
275
262
266
271
275
142
146
151
155
142
146
151
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
-^^ 2,875
2,900
2,925
2,950
2,900
2,925
2,950
2.975
400
405
.410
415
400
404
409
414
280
284
289
293
280
284
289
293
280
284
289
293
160
164
169'
173
160
164
169
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
0
0
0
2,975
3,000
3,050
3, 100
3,000
3,050
3, 100
3, 150
420
427
437
447
419
426
435
445
298
305
314
323
298
305
314
323
298
305
314
323
178
185
194
203
178
185
194
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
0
0
0
3, 150
3,200
3,250
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
221
230
239
212
221
230
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
0
0
0
3,350
3,400
3,450
3,500
3,400
3,450
3,500
3,550
496
506
516
526
492
501
511
520
368
377
386
395
368
377
386
395
368
377
386
395
248
257
266
275
248
257
266
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
0
0
0
3,550
3,600
3,650
3,700
3,600
3,650
3,700
3,750
536
546
556
566
530
539
549
558
404
414
424
434
404
413
423
432
404
413
422
431
284
293
302
311
284
293
302
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
0
0
0
3,750
3,800
3,850
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
329
338
347
320
329
338
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
0
0
0
3,950
4,000
4, 050
4,100
4,000
4,050
4, 100
4, 150
615
625
635
645
605
615
624
634
483
493
503
513
479
489
498
508
476
485
494
503
356
365
374
383
356
365
374
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
0
0
0
4, 150
4,200
4,250
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
401
410
420
392
401
410
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
7
11
16
4,350
4,400
4,450
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
440
450
460
429
438
448
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
25
29
34
4,550
4,600
4,650
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
480
490
500
467
476
486
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
43
47
52
4,750
4,800
4,850
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
519
529
539
504
514
523
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
4,950
5,000
813
794
681
668
656
549
542
536
416
296
176
56
16 ( *) This column may also be used by a v/idow or w tdo wer with dependent child who meets certain qualifications which are explained on page 8 of these instructions.
U. S. &OVERNI«ENT PHI NTrNG OFFICE c59 16 76312-1
152
FACSIMILES OF TAX RETURNS, 1959
SCHEDULE D
(Form 1040)
U. S. Treasury Deportmerxt — Internal Revenue Service
GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY
Attach this schedule to your Income Tax Return, Form 1040
1959
4
For Calendar Year 1959, or other taatable year beginning
1959, and ending
19
Name and Address us shown on page 1 of Form 1040
(I) CAPITAL ASSETS
Short-Term Capital Gains and Losses — Assets Held Not More Than 6 Months
a. Kind of property (if necessary, attach state-
ment of descriptive details not shown below)
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
(contract price)
e. Depiecialion
allowed (or
allowable) since
acquisition or
March 1 1913
(attach schedule)
f. Cost or other
basis and cost of
subsequent im-
provements (if not
purchased, attach
explanation)
g. Expense c4 sale
h, Gain n toss (cohimn d
plus column e less
sum of columns :
andj)
I, _
$
^TYi ryrtJ-n fr\T> t/^cc^ Irrvm nnrfrnarQ^iiTiQ nnH firlnr-inriAq
3 Fnffir nnn«;pH rnnital loss carrvover from 5 nr*=?reHinn tnxnhlG vears fAHa
ch statement]
4. Net short-term gain (or loss) from lines 1, 2, one
i3
$
Long-Term Capital Gains and Losses — Assets Held More Than 6 Months
5.
$
-toT-m rrm'n {r,r ln^<i) frnm rvnrtnAr«Kirw nnrl fidljr-inrifis .
7. Net long-term aain (or loss) h-om lines 5 and 6
$
$ .
9. If line 8 shows a GAIN— Ent
there is a loss or no entry on
10. Deduct line 9 from line 8. Ent
11. If line 8 shows a LOSS— Ent«
(a) the amount on line 8; (b) ta:
for exemptions; or (c) $1,000. .
sr 50 percent of line 7 or 50 percent of line 8, whichever is smaller. (Enter zero if
line 7) .
er balance here and on line 1. Schedule D Summary on oaae 3 of Form 1040
s
5r here and on
table income c
line 1, Schedu
omputed witho
le D Summary
ut regard to cc
Form 1040, the smallest of the following:
ipital gains and losses and the deduction
$
COMPUTATION OF ALTERNATIVE TAX. — Use only if the net long-term capital gain exceeds the net short-term capital loss, or if there
is a net long-term capital gain only, and you are filing (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 above
14. Balance fline 12 less hne 13)
15. Enter tax on amount on line 14 (Use applicable lax rate schedule on page 15 of Form 1040 InstructionsJ
16. Enter 50 percent of line 13
17. Alternative tax Oine 15 plus line 16). If smaller than amount on line 6, page 2, Form 1040, enter tiiis alternative
tax on line 7, page 2, Form 1040
(II) PROPERTY OTHER THAN CAPITAL ASSETS
a. Kind of property (if necessary, attach state-
ment of descriptive details not shown below)
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
(contract price)
e. Depreciation
allowecj i^or
allowable) since
acquisition or
March 1,1913
(attach schedule)
f. Cost or othef
basis and cost ol
subsequent im-
provements (if nat
purchased, attach
explanation)
g. Expanse of sala
h. Gain or loss (cotinind
ptus coluroo e less
sum of Goluinis f
1 -
— -
s . .
-
rf/~iin tny ^tv^o\ fpnm nnr+n^ard
hinc nnA firliim
ories
3. Net gain (or loss) from hnes 1 and 2. Enter here and on line 2, Schedule
D Summary on page 3 of Form 1040. . . .
$
10—76306-1
FACSIMILES OF TAX RETURNS. 1959
153
INSTRUCTIONS— (References are to
GAINS AND LOSSES FROM SALES OR EXCHANGES OF
PROPERTY. — Report details in schedule on other side.
"Capital assets" defined. — The term "capital assets" means
property held by the taxpayer (whether or not connected with his
trade or business) but does NOT include —
(a) stock in trade or other property of a kind properly includible
in his inventory if on hand at the close of the taxable year;
(b) property held by the taxpayer primarily for sale to cus-
tomers in the ordinary course of his trade or business;
(c) property used in the trade or business of a character which
is subject to the allowance for depreciation provided in
section 167;
(d) real property used in the trade or business of the taxpayer;
(e) certain government obligations issued on or after March 1,
1941, at a discount, payable without interest and maturing
at a fixed date not exceeding one year from date of issue;
(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 tor 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 lor sale may be treated as capital assets.
Sections 1236 and 1237.
If the total distributions to which an employee is entitled under
an employees' pension, bonus, or profit-sharing trust plan, which is
exempt from tax under section 50 1 (a) , are paid to 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
OS a long-term capital gain.
Gain on sale of depreciable property between husband and wife
or between a shareholder and a "controlled corporation" shall be
treated as ordinary gain.
Gains and losses from transactions described in section 1231
(see below) shall be treated as gains and losses from the sale or
exchange of capital assets held for more than 6 months if the total
of these gains exceeds the total of these losses. If the total of these
gains does not exceed the total of these losses, such gains and losses
shall not be treated as gains and losses from the sale or exchange
of capital assets. Thus, in the event of a net gain, all these trans-
actions should be entered in the "long-term capital gains and losses"
portion of Schedule D. In the event of a net loss, all these trans-
actions should be entered in the "property other than capital assets"
portion of Schedule D, or in other 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 for 1 year or more,
(c) the cutting of timber or the disposal of timber or coal to
which section 631 applies, and
(d) the involuntary conversion 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 owmer-occupied residences), location and
description of land and improvements; (b) for bonds or other evi-
dences of indebtedness, name of issuing corporation, particular
issue, denomination, and amount; and (c) for stocks, name of corpo-
ration, class of stock, number of shares, and capital changes
affecting basis (including nontaxable distributions).
Basis. — In determining gain or loss in case of property acquired
after February 28, 1913, use cost, except as specially provided.
The basis of property acquired by gift after December 31, 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 If a gift tax was paid with respect
to property received by gift, see section 1015(d). Generally, the
basis of property acquired by inheritance is the fair market value
at time of acquisition 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 of automobiles and other prop-
erty not used in your trade or business, or not used for the produc-
tion of income, the basis for determining gain is the original cost
plus the cost of permanent improvements thereto. No losses are
recognized for income tax purposes on the sale and exchange of
such properties. In determining GAIN in case of property acquired
before March 1, 1913, use the cost or the fair market value as of
March 1, 1913, as adjusted, whichever is greater, but in determin-
ing LOSS use cost as adjusted.
the Internal Revenue Code of 1954)
Sale of a personal residence. — See Form 1040 instructions for
special rules applicable to sale or exchange of your residence.
Losses on securities becoming worthless. — If (a) shares of
stock become worthless during the year or (b) corporate securities
vrith 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.
Losses on snxall business stock. — In the case of an individual
a loss on section 1244 stock -.'hich would (but for that section) be
treated as a loss from the sale or exchange of a capital asset shall,
to the extent provided in that section, be treated as a loss from the
sale or exchange of an asset which is not a capital asset.
Nonbusiness debts. — If a debt, such as a personal loan, becomes
totally worthless within the taxable year, the loss resulting therefrom
shall be considered a loss from the sale or exchange, during the
taxable year, of a capital asset held for not more than 6 months.
Enter such loss in column (h) and describe in column (a) in the
schedule of short-term capital gains and losses on other side. This
does not apply to: (a) a debt evidenced by a corporate security with
interest coupons or in registered form and (b) a debt acquired in
your trade or business.
Classification of capital gair\s and losses. — The phrase
"short-term" applies to gains and losses from the sale or exchange of
capital assets held for 6 months or less; the phrase "long-term"
applies to capital assets held for more than 6 months.
Treatment of capital gains and losses. — Short-term capital
gains and losses will be merged to obtain the net short-term
capital gain or loss. Long-term capital gains and losses (taken into
account at 100 percent) will be merged to obtain the net long-
term capital gain or loss. If the net short-term capital gain exceeds
the net long-term capital loss, 100 percent of such excess shall be
included in income. If the net long-term capital gain exceeds the
net short-term capital loss, 50 percent of the amount of such excess
is allowable as a deduction from gross income. This deduction is
givon 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 forward 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 Hmits the use of such
carryover to the five succeeding years. In offsetting your capital
gain and income of 1959 by prior year loss carryovers, use any
capital loss carryover from. 1954 before using any such carryover
from 1955 or subsequent years. Any 1954 carryover which cannot
be used in 1959 must be excluded in determining total loss carry-
over to 1960 and subsequent years.
Collapsible corporations. — Gain from the sale or exchange of
stock in a collapsible corporation is not a capital gain. Section 341 .
"Wash sales" losses. — Losses from the sale or other disposition
of stocks or securities are not deductible (unless sustained in con
nection with the taxpxiyer'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 gain or loss was recognized by low), or has entered
into a contract or option to acquire, substantially identical stock
or securities.
Losses in transactions between certain persons. — No deduc-
tion is allowable for losses from sales or exchanges of property
directly or indirectly between (a) members of a family, (b) a cor-
poration and an individual (or a fiduciary) ovming 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. 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 on Form 2439 which constitutes your share of the
undistributed capital gains of a regulated investment company.
You are entitled to a credit of 25 percent of this amount which should
be claimed on line 5, column (b), page I, Form 1040. Enter such
amount in column (b) and wrile "Credit from regulated 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 capital gain any capital gain dividend which
is paid to you by such company.
U. S. eOVCRHMENT rRINTINC OFFICE
INDEX
[Asterisk («) Indicates new items]
A Page
Accounting period 11
Acciumilation distribution from a complex trust.. 18
Additional exemptions (age and blindness) . . 8, 19, 59-64-
Adjusted gross deficit 19
Adjusted gross income.. 3, 4, 14, 19, 24-27, 31, 35, 39,
40, 42, 44-, 53-58, 67-100
Alternative tax 14, 20, 44-46, 66
Amended returns 11
Analysis of data:
Adjusted gross income 3-7
Capital gains and losses 6, 7
Declaration of estimated tax 4
Dividends 4-6
Excludable sick pay 6
Exemptions 8, 9
Income tax after credits 3
Itemized nonbusiness deductions 7, 8, 11, 12
Marital status 8, 9
Number of returns 3, 11
Overpayment of tax 4
Self-employment tax 3
Sole proprietorships 8, 9
Standard deduction 11, 12
Standard metropolitan statistical areas... 9, 10, 11
Tax withheld 4
Taxable income 3
Average income tax 44
Averaging process 18
B
Back pay 18
Business or profession 3, 4, 14
Expenses deductible 16, 19
Net operating loss deduction 16, 18
Net profit or net loss 16, 25-27, 43, 67, 86
Rentals for which services were rendered.... 18
Sole proprietorships 9
Calendar year returns
Capital gains and losses
Sales of assets 3, 4, 16, 17, 19, 25,
65
Capital loss carryover 7, 16, 17,
Excess long-term gain over short-term
loss 6, 17, 19,
Long-term 17,
Loss before limitation 7,
Short-term 17,
*Types of assets sold
Changes affecting comparability of data:
*Form 1040W
Income tax after credits of less than ^il-OO.
*Life Insurance Tax Act of 1959
Pensions and annuities, noncontributory
Small Business Tax Revision Act of 1958
Social Security Amendments of 1958
Technical Amendments Act of 1958
*Whole dollar amounts
11
6
, V
26.
28,
-67.
86
65,
66
-^5.
46
65,
66
17,
65
65.
66
7
3
14
3
17
3
3
3
3
Classifications of data: Page
Adjusted gross income classes 14
Marital status of taxpayer 15
Number of dependents 15
Patterns of income 14
Standard metropolitan statistical areas 15
States 15
Taxable and nontaxable status 14
Taxable income classes 14
Taxpayment status and types of taxpayraents . . 14, 15
Type of deduction (standard or itemized).... 14
Types of tax (alternative tax or normal tax
and surtax) 14
Community property 9
Credit on 1960 tax 21, 30, 41, 50
Declaration of estimated tax... 4, 15, 21, 30, 41, 50-52
Definitions :
Exemptions 19
Measures of individual income 19, 20
Sources of adjusted gross income 16-19
Tax items 20, 21
Total itemized deductions 18, 19
Dependency qualifications 15, 19
Dependent exemption 8, 15, 19, 59-64
Dependents other than taxpayers' children.. 8, 15, 59-64
Description of sample:
Coverage 13, 14
Method of estimation 12
Response and other nonsampling errors 13
Sampling variability 12, 13
Selection 12
Dividends :
After exclusions 4, 5, 16, 18, 25-27, 40, 66, 86
Domestic and foreign 4, 5, 40
Eligible and ineligible for exclusion 4, 5, 6
Eligible for tax credit 4, 5, 6
Exclusion from gross income 4, 5, 6, 40
Qualifying and nonqualifying domestic... 4, 5, 6, 16
Tax credit 4, 5, 20, 29, 41, 42
Duplication of exemption 19
Effective tax rate 44
Estates and trusts 18, 19, 25, 26, 29
Excludable sick pay 6, 40
Exemptions 8, 29, 33, 37, 39, 40, 42, 53-64,
68-85, 88-100
Additional (age and blindness) 8, 19, 59-64
Children 8, 9, 15, 59-64
Duplication of 19
Income and dependency qualification for 19
Multiple support 19
Other dependent 8, 15, 59-64
Support test for 19
Taxpayers ' 19, 59-64
156
166
INDEX
FICA tax withholding. (See Social security tax.)
Filing requirements 11
Foreign tax paid tax credit 20, 29, 4-2
Form 1040 4-6, 11, 12, 14, 18, 19, 21
Form 1040A 4, 11, 14, 16, 18-21, 39
«Form 1040W 3-6, 11, 12, 14, 18, 19, 21, 40, 41
Forms and instructions , 1959 116
M Page
Marital status of taxpayer... 8, 9, 15
Measures of individual income:
Adjusted gross deficit 19
Adjusted gross income 19
Gross income 19
Taxable income 19, 20
Taxable income for partial tax 20
Multiple support exemption 19
G
Gross income
Guide to:
Basic tables by subject
Contents
Historical tables by subject.
19
23
V
101
H
Historical data, 1950-59:
Adjusted gross deficit
Adjusted gross income 102, 103, 109,
Average income tax
Business profit
Dividends
Income tax after credits 102, 103,
Interest
Itemized deductions
Net gain from sales of capital assets
Number of returns 102, 103,
Partnership profit
Rents and royalties net income
Salaries and wages
Self-employment tax
States 109,
Sources of income by type
Taxable income 102,
102
110
104
107
106
110
106
105
108
109
107
107
106
102
110
105
103
N
Net long-term gain in excess of net short-term
loss. (See Capital gains and losses.)
Net loss from sales of capital assets before
limitation. (See Capital gains and losses.)
Net operating loss deduction 18, 19
*New data:
*Types of assets sold {Statistics of Income-
1959, Sales of Capital Assets reported on
Individual Income Tax Returns) 7
*Form 1040W 3-6, 11, 12, 14, 18, 19, 21, 40, 41
Noncalendar year returns H
Normal tax and surtax 6, 14, 20, 44-46, 66
Number of dependents 15
Number of returns. (See specific type of return
or classification.)
0
Office of International Operations 15
Other areas 15
Other dependent exemption 8, 15, 59-65
Other sources of adjusted gross income... 4, 18, 19, 25,
26, 29, 39, 40
Other tax credits 20, 21, 29, 42
Overpayment of tax 4, 21, 30, 39, 41
Income and dependency qualifications for exemp-
tion 19
Income attributable to several tax years 18, 19
Income tax after credits 3, 20, 21, 24, 30, 34, 38,
39, 41, 42, 44-46, 53-58, 67-100
Income tax after credits of less than $1.00 14
Income tax before credits 20, 29, 41, 42, 45, 46
Income tax rates 20
Income test H
Interest 16, 18, 25-27, 40, 66, 86
Internal Revenue Districts 15
Inventions and artistic works 18
Itemized deduction returns 7, 8, 11, 12, 14, 42,
57, 58
Total itemized deductions 18, 19, 25, 26, 40, 42
Joint returns of husbands and wives 8, 9, 31-34, 45,
47, 53, 55, 57, 60, 77-85
L
»Life Insurance Income Tax Act of 1959...
Long-term services
Lump-sum payment of insurance contracts .
3
18
18
Partial tax 20
Partially tax-exempt interest tax credit 20
Partnerships 3, 4, 14, 16, 25-27, 42, 67, 86
Patterns of income ^^t ^^
Payments on 1959 declaration 21, 30, 41, 50-52
Pensions and annuities :
Life expectancy method 17, 25, 26,
Noncontributory
3-year method 17, 25, 26,
Per capita exemption
Preliminary Report, Statistics of Income, 1959-
60, V. S. Business Tax Returns
28
17
28
19
Publications in preparation.
back cover
R
Refund of tax 11, 21, 30, 39, 41, 50
Rents and royalties.. 14, 18, 19, 25, 26, 28, 43, 67, 86
Retirement income tax credit 20, 29, 42
Returns of heads of household 8, 9, 46, 49, 54, 56
Returns of other single persons 8, 9, 35-38, 48, 54,
56, 58, 64
Returns of surviving spouse.... 8, 9, 47, 54, 56, 58, 63
Returns with neither overpayments nor tax due... 14, 52
Returns with no information H
Returns with no taxable income 29, 39, 41, 42
Returns with tax due at time of filing 14, 15, 51
Returns with tax overpayment 14, 15, 50
INDEX
157
S Page
Salaries and wages 16
Net 3, 4, U, 19, 25-27, 39, 40, 43, 67, 86
Not subject to withholding 11, 18
Sales of capital assets. (See Capital gains and
losses.)
Sales of property other than capital assets 17, 25,
26, 28
Self-employment :
Income 3, 11
Tax 3, 14, 20, 21, 30, 42
Tax rate 3, 21
Separate returns of husbands and wives .... 8, 9, 45, 48,
53, 55, 57, 61
Small Business Tax Revision Act of 1958 3
Social Security Amendments Act of 1958 3
Social security tax:
*Excess 21, 30, 39, 41
Rates 3, 21
Sole proprietorships 9
Community property 9
Preliminary Report, Statistics of Income,
1959-60, U. S. Business Tax Returns 9
Sources of adjusted gross income 16-19, 25-27
Sources of data 11, 12
11
11
11
11
11
11
18
20
Amended returns
Calendar year returns
Noncalendar year returns
Returns with no information
Tentative returns
Unaudited returns
Special tax treatment
Split-income provision
Standard deduction 11, 12, 14, 25, 55, 56
Standard metropolitan statistical areas 9-11, 15,
86-100
Map 10
States 15, 67-76
Support test for exemption 19
Synopsis of laws 112
Tax items: Page
Alternative tax 20
Income tax after credits 20, 21
Income tax before credits 20
Income tax rates 20
Normal tax and surtax 20
Overpayment 21
Payments on 1959 declaration. 21
Self-employment tax 21
Tax credits 20, 21
Tax due at time of filing 21
Tax withheld 21
Tax paid at source tax credit 20, 21
Tax rates:
Effective 44
Income 20
Self- employment 3, 21
Social security 3, 21
Tax table 11, 12, 14
Tax withheld 4, 21, 30, 39, 41, 50-52
Taxable and nontaxable status 14
Taxable income 3, 19, 24, 29, 33, 37, 39, 41, 42,
44-46, 53-58, 67-100
Classes 14, 45-49
For partial tax 20, 45, 46
One-half excess long-term gain 45, 46
Taxpayers ' exemption 8, 9, 15, 59-64
Taxpayers ' children exemptions 19, 59-64
Taxpayment status and types of taxpayments 14, 15
Technical Amendment Act of 1958 3
Tentative returns H
Throwback tax credit 20, 21
Total Itemized deductions 18, 19, 25, 26, 40, 42
Type of deduction 14
»Types of capital assets sold 7
Types of tax 1"^
Unaudited returns .
11
Tax base. (See Taxable income.)
Tax credits 20, 21, 29, 41, 42, 45, 46
Tax due at time of filing 21, 30, 39, 41
»Whole dollar amounts.
4U. S. GOVERNMENT PRINTDJO OFFICE : 1961 O -615027
Statistics of Income
Supplemental Report
1959
Saks of Capital Assets
reported on
Individual
INCOME TAX
RETURNS
for 1959
IMS-
'"<^£^
Prepared under the direction of the
Commissioner of Internal Revenue
by the Statistics Division
U. S. TREASURY DEPARTMENT
Internal Revenue Service
Publication No. 1^58 (7-62)
INTERNAL REVENUE SERVICE
Mortimer M. Caplin, Commissioner
Bertrand M. Harding, Deputy CommissioneT
William H. Smith, Assistant CommissioneT (Planning and Research)
Statistics Division:
Ernest J. Engquist, Jr., Director
James M. Jarrett, Assistant Director
Thomas F. McHugh, Chief, Income, Finance, and Wealth Branch
WfiLLiAM J. Smith, Jr., Statistician
Boston Public Library
Superintendent of Documents
OCT 2 6 1952
DEPOSITORY
united states
government printing office
washington - 1962
For sale by the Superintendent of Documents, U. S. Government Printing Office, Washington 25, D. C. - Price 25 cents
LETTER OF TRANSMITTAL
Treasury Department,
Office of Commissioner of Internal Revenue,
Washington, D. C. , July 5, 1962.
Dear Mr. Secretary:
I am transmitting Statistics of Income— 1959, Supplemental Report
on Sales of Capital Assets Reported on Individual Income Tax Returns,
prepared in partial fulfillment of the requirements of section 6108 of
the Internal Revenue Code of 195<+, which specifies that statistics be
published with respect to the operation of the income tax laws, includ-
ing classifications of income, and other facts deemed pertinent and
valuable.
This supplemental report contains the results of a pilot project
designed to determine the feasibility of obtaining detailed information
on capital gains and losses from income tax returns. The data were de-
rived from separate Schedule D (Form 10<V0), Gains or Losses from Sales
or Exchanges of Property, 1959, or equivalent schedule supplied by the
taxpayer, which accompanied individual income tax returns. Form 1040,
1959.
The pilot project presents new information on the number of returns
with transactions in capital assets, classified into 4-0 types; the num-
ber of returns with long-term capital assets, classified into 10 broad
groups, and associated amounts of gross sales and realized capital gain
and loss; and the number of returns with transactions in corporate stocks
by length of period held prior to sale.
The results are being made available in published form to analysts
generally as valuable research tools, which add to the existing knowl-
edge about this field, and which provide reference points for consider-
ation of the shape and direction which further statistical inquiry
might take.
■>4!«^^ ^^^ C^^iyoMu^
HONORABLE DOUGLAS DILLON,
Secretary of the Treasury.
Commissioner of Internal Revenue
III
CONTENTS
Page
Capital gains and losses, 1959 1
Sources of data and description of sample 2
Sources of data 2
Sample selection 2
Method of estimation 2
Sampling variatility 2
Response and other nonsampling errors 2
Comparison with Statistics of Income, 1959 3
Explanation of classifications and terms K
Adjusted gross income classes U
Capital asset classifications U
Gross sales K
Long-term capital gain (or loss ) 5
Net long-term gain (or loss ) 5
Periods held for corporation stocks 5
Types of capital assets 5
Types of long-term capital assets 6
Basic tables:
1. Number of individual income tax returns with sales of
short-term capital assets only, long-term capital assets
only, and both, by types of capital assets, 1959 9
2. Individual income tax returns with sales of long-term
capital assets — number of returns, gross sales, gains,
and losses, by types of long-term capital assets, 1959.. 10
3. Individual income tax returns with sales of long-term
capital assets — number of returns, gross sales, gains,
and losses, by types of long-term capital assets, and
by adjusted gross income classes, 1959. H
4-. Number of individual income tax returns with sales of
corporation stocks, including rights, by periods held,
1959 12
Facsimiles of 1959 capital gains study data soin-ces:
Capital gains study abstract l-^
Capital gains study worksheet 15
Form 1040, 1959 16
Schedule D (Form 1040) 20
SALES OF CAPITAL ASSETS REPORTED ON INDIVIDUAL
INCOME TAX RETURNS, 1959
This study on capital gains and losses was iindertaien primarily as
a pilot project to determine the feasibility of obtaining detailed in-
formation concerning the impact of capital asset transactions on income
reported by taxpayers. In view of the primary purpose of the study, it
was designed to cover only some of the more important measures of the
extent to which the sale of various types of capital assets was re-
flected in the income reported by individuals on their Federal income
tax returns for 1959. For example, data for the length of time for
which capital assets were held prior to their sale are shown only for
the most frequently reported capital asset type, corporate stock. Al-
though the study is limited in scope, it was felt that the information
contained was of general interest and value to analysts interested in
the subject and is therefore being made available as a supplemental
report in the Statistics of Income series.
The findings of the pilot project are presented in four tables on
pages 9 to 12. In table 1 a tabulation of the number of returns
with sales in 1959 of short-term capital assets, long-term capital
assets, and both, is given for 4-0 types of assets. Table 2 shows
gross sales, and total realized gains and losses for 10 groupings of
long-term assets. Table 3 presents information on sales, gains, and
losses for these 10 groups by size of adjusted gross income. Table <+
presents the number of returns with short- and long-term sales of cor-
porate stocks by periods held, which range from less than 3 months to
20 years or more.
CAPITAL GAINS AND LOSSES, 1959
Gain or loss from the sale of capital assets in
1959, was reported on nearly 5,000,000 of the
60, 000, 000 individual income tax returns filed for
that year. Long-term gains or losses were reported
on 4., 600, 000 returns, of which 700,000 also had
short-term gains and losses. About 300,000 returns
had only short-term capital gains or losses.
As shown in table 1, of 4-0 asset types, corporate
stocks and rights appeared on the greatest number
of returns, 1,700,000. Two-thirds of this number
had only long-term sales of stock, while one-quarter
had both long- and short-term sales.
Distributions from regulated investment companies
were reported second most frequently, appearing on
1,000,000 returns. Sales of livestock were third
in order of frequency. Livestock sales were reported
as long-term on practically all of the returns with
this asset type.
Table 2 shows that the total amount of long-term
capital gain realized in full in 1959 by taxpayers
was $14,200,000,000 compared with fully realized
long-term capital loss $1,800,000,000. The average
gain per return was about $3,100 and the average
loss nearly $400. Of the ten groups of long-term
assets, only sales of U. S. Government securities
resulted in an overall loss.
Somewhat over 40 percent of the total net gain
realized and 60 percent of the net loss realized
were attributable to sales of corporate stock. The
gross proceeds from stock sales amounted to
$17,500,000,000. Net long-term gain from stock
averaged about $3, 200 per return with this asset
type.
On the basis of the data presented in table 3, it
is estimated that 97 percent of the returns with
sales of long-term capital assets had adjusted gross
income less than $50,000. On the other hand, 25
percent of the sales volume and 36 percent of the
net gain was reported on returns with higher in-
comes. Long-term capital asset returns with adjusted
gross income $10,000 or less numbered 3,127,000 and
had $3,337,000,000 net capital gain, an average of
about $1, 000 per return. There were 266 returns
with adjusted gross income $1,000,000 or more, which
had $542, 000, 000 net long-term gain, an average of
about $2,000,000 per return. In general, as the
level of income increased, the average net gain per
return was larger.
Table 4 shows that short-term sales of corporate
stock were reported on about 600,000 returns. Sales
of stock held less than 3 months were associated
with 400,000 returns. About 200,000 returns con-
tained at least one transaction of stock held 3
months prior to sale. The average length of time
for which corporate stocks were held prior to their
sale as short-term assets was about 3.2 months.
In the long-term category nearly 200, 000 of the
1, 600, 000 returns showed stock held slightly more
than 6 months. Holding periods of 20 years or more
were reported on 77,000 returns. The average period
held, prior to sale, of stocks which were long-term
capital assets was slightly over 4 years.
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
SOURCES OF DATA AND DESCRIPTION OF SAMPLE
Sources of data
The statistical Information in the tables of this
report was estimated from a sample of unaudited
individual income tax returns. Forms 104-0, with
capital gains and losses, filed by citizens and
residents during the calendar year 1960 in the
district offices of the Internal Revenue Service
and with the Director of International Operations
in the National Office. The sample represents all
1959 returns with capital gains and. losses regard-
less of when filed. The majority of the returns
covered income for the calendar year 1959; a rela-
tively small number of returns showed accounting
periods on a noncalendar year basis. Tentative
returns and returns with no information regarding
income and tax were eliminated from the tables, and
amended returns were included only when the origi-
nal returns were excluded.
The information on capital gains and losses was
taken from separate Schedule D (Form 1040), "Gains
and Losses From Sales or Exchanges of Property" or
from the taxpayer's own schedule. The data were
coded and manually transcribed by clerks onto
abstract sheets. The abstracted information was
then transferred to punch cards for processing by
conventional electric accounting machines. Sample
weights were applied manually to the machine product
to yield estimates for all returns with capital
gains and losses.
Sample selection
The sample of individual income tax returns used
to derive the tables in this pilot study was a
systematic subsample of the regular. Statistics of
Income sample. •'■ The sampling plan, including the
number of returns in the sample, is given in
table A.
Table A. —INDIVIDUAL INCOME TAX RETlmNS 1959 SAMPLING RATES AND
SAMPLE COUNTS
Prescribed sampling
rate
Total sample count
Type of return^
Statistics
of Income
Pilot
Study
Statistics
of Income
Pilot
Study
(1)
(.2)
(3)
(4)
.003
.008
.03
.03
.30
.50
1.00
1.00
.008
1.00
.001
.002
.002
.002
.03
.03
1.00
1.00
.002
1.00
8A,427
59,744
95,300
38,672
U,714
28,028
5,031
5,319
3,183
186
Under $10,000 Schedules C and F
16,828
6,853
2,930
2,411
2,626
5,031
5,319
368
186
$10,000 under $50,000 Schedules C and F
$50,000 under $150,000 Schedules C and F...
$150,000 and over Schedules C and F
Prior year delinquent under $50,000
Prior year delinquent $50,000 and over
^Excludes 1040A returns which are normally sampled for Statistics of liicorae, but
which were not repre-^ented in this study because they do not provide for the repor-U
ing of capital assets information.
Method of estimation
Each return was given a weight in accordance with
its sample class. The national estimate for any
item was then obtained by weighting the item in
each return and then adding together the weighted
figures for all returns. The weight for a sample
class is the ratio of estimated total number of
returns in the sample class to the number of sample
returns in the sample class. The population (esti-
mated total number of returns) for each sample
class was the final 1959 Statistics of Income popu-
lation.
Subsequent to the conversion of the capital
assets transcript data to punch cards, it was
determined by a comparison of counts from the punch
cards with separate counts available from the
Statistics of Income electronic tape file, that not
all capital asset returns in the subsample were
represented in the punch card file. Since at that
point there was no feasible way of obtaining the
data for the missing returns, it was decided to
eliminate the downward bias by replacing the missing
returns with duplicates o,-^ returns selected at
random from the classes with missing returns. The
total number of returns with capital assets from
which the data for the study were derived and the
number of these which were duplicated are given in
table B.
Table B.— SAMPLE FREQUENCIES OF INDIVIDUAL INCOME TAX RETURNS WITH
SALES OF CAPITAL ASSETS IN CAPITAL ASSETS STUDY, 1959
Type of return
Under $10,000 nonbusiness
Under $10,000 Schedules C and F
$10,000 under $50,000 nonbusiness
$10,000 under $50,000 Schedules C and F.
$50,000 under $150,000 nonbusiness
$50,000 under $150,000 Schedules C and F
$150,000 and over nonbusiness
$150,000 and over Schedules C and F
Prior year delinquent under $50,000
Prior year delinquent $50,000 and over..
Number of returns in
sample with capital
1,739
3,236
1,660
1,278
1,875
2,150
4,122
4,461
21
84
Duplicated
returns
included
in total
26
48
33
0
0
3
For a more complete description of the Statistics of
Income sample, see Statistics of Income- -1959 , Individual
Income Tax Returns for 1959, pp. 12-14.
Sampling variability
The relative sampling variabilities at the 95
percent level for selected frequencies are given in
table C, and for selected money amounts in table D.
The relative sampling variability of an estimate of
a characteristic measures the precision of the
estimate. More specifically, it is expected that
95 percent, or 19 out of 20 of the samples selected
similarly to the one actually selected, would yield
estimates of a given characteristic that would
differ percentagewise from the "true" value, which
would be obtained by a complete enumeration, by less
than the relative sampling variability.
Response and other nonsampling errors
In processing returns for collection purposes in
the district offices and, later, in processing the
sample of such returns for statistical purposes,
several steps were taken to reduce taxpayer-reporting
errors and other errors introduced in data process-
ing operations. Over 90 percent of all individual
returns filed during 1960 were mathematically veri-
fied before they were made available for sample
selection. Any corrections resulting from mathe-
matical verification of the taxpayer's entries are
reflected in the data tabulated.
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
Table C— RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT LEVEL OF THE NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH VARIOUS TYPES OF CAPITAL ASSETS,
L959
Type of capital assets
Returns with-
Capltal assets
Relative
sampling
variability
Short term capital assets
only
Relative
sampling
variability
Long-term capital assets
only
Relative
sampling
variability
Both short-term and long-
term capital assets
Relative
sampling
variability
Returns with capital assets^
Returns with;
Corporation stocks, including rights
U< S< obligations
State and local securities
Other bonds, notes, and debentures..
Mortgages
Distributions from regulated investment companies
Share of gain or loss from partnerships and fiduciaries.
Livestock
Timber and timber royalties
Coal royalties
Oil and mineral rights and leases
Oil well ventures
Production payments in oil and minerals
Plant and equipment^ real estate, automobiles and assets other than leases
used in trade or business
franchises and other rights and leases
Certified "emergency facilities"
Farm land with unharvested crop
Other farm land
Real estate subdivided
Residence
Rights of way on property and release
Other real estate not used in trade and business
Automobiles, furniture, objects of art, and other personal property not
used in trade or business
Options to buy or sell
Commodities including futures contracts
Lump-sum distributions from qualified retirement plans
Life insurance and annuities
Distributions from small business corporations
Liquidation distributions
Foreign currency conversion
Nonbusiness bad debts
Pension fund dissolved
Sale of partnership interest
Life interest in an estate
Patents including patent royalties
Other royalties
Cancellation of lease or distributor's agreement.
Termination payments to employees
Installment sales from prior years
Sales of other type assets
(1)
4,901,694
1,749,240
41,393
120,799
107,691
26,354
1,030,615
345,066
712,500
55, 393
4,576
19,958
6,067
391,521
3,647
8,664
102,088
183,465
210,663
8,026
327,833
54,096
14,510
17,550
45,205
8,582
82,739
32,126
67,507
1,954
68, 398
7,628
(^)
4,474
307,315
76,744
(2)
(3)
(4)
(5)
(6)
(7)
3.73
22.99
13.32
14.22
31.85
5.11
7.94
5.28
21.04
71.35
39.67
59.50
(.')
(')
(^)
7.45
89.31
)
51.31
16.01
12.21
12.18
60.23
9.24
21.76
44.26
35.08
27.40
57.29
17.60
26.69
)
20.07
97.34
18.20
61.60
85.11
9.15
13.69
285,250
174,364
3,713
11,870
19,662
(')
3,461
12,081
7,292
(')
(')
3,462
(^)
17, 161
4,064
3,529
7,502
22,095
7,104
8,567
12,802
(^)
(^)
(^)
65,468
( = )
(^)
I.')
5,122
15,480
i.')
(M
8
12.97
86.10
42.01
32.69
)
75.35
42.78
53.09
91.95
92.60
60.89
i')
62.75
61.90
41.05
61.19
45.48
3,833,419
1,151,871
35, 556
99,101
80,984
25,276
1,027,027
299,864
686,706
54,856
4,576
16.846
2,127
370,079
3,583
7,913
97,480
178,457
202,161
8,021
297,246
44,961
5,871
3,596
45,204
8,014
78,622
30,607
(')
1,954
65,751
7,625
(^)
{')
4,474
296, 181
57,564
4.72
24.44
U.89
16.62
32.70
5.12
8.57
5.36
20.85
71.35
43.07
90.83
(.')
I.')
7.65
90.87
)
55.15
16.29
12.39
12.47
60.27
9.72
23.42
51.69
81.01
27.40
59.95
18.01
27.52
97.34
18.63
61.63
85. U
9.74
21.13
733,025
423,005
9,828
7,045
(')
33,121
18,502
4,281
I')
8,492
(.')
I')
(')
6,012
3,700
C8)
C^)
5.51
7.35
42.36
50.66
25.00
39.18
i')
9i
60.65
63.92
The number of returns on line 1 in eech column will not equal the sum of the number of returns for each type of capital asset since there are individual returns with more than
one type of capital asset. Included here are 207,528 returns with unused capital loss carryover with relative sampling variability of 10.6 percent.
^Sampling variability is too large to warrant showing separately. However, the grand total reflects data deleted for this reason.
Table D.— RELATIVE SAMPLING VARIABILITY OF MONEY AHDUNTS AT THE 95
PERCENT LEVEL FOR INDIVIDUAL INCOME TAX RETURNS WITH SELECTED
TYPES OF LONG-TERM ASSETS, 1959
Gross sales:
Amount thousand dollars. .
Relative sampling variability percent..
Long-tenn gains:
Amount thousand dol Lars. .
Relative sampling variability percent. .
Long-term losses:
Amount thousand dollars. .
Relative sampling variability percent. .
Returns with long-tenn
sales of —
Corporation
stocks
17,469,622
5.86
6,197,721
5.07
1,089,460
9.37
Real estate
not used in
business
9,994,768
9.29
2,360,881
10.20
143,443
24.08
However, as indicated previously, the information
in the study was obtained from unaudited returns.
In the statistical processing of the returns, no
attempt was made to apply audit techniques to
correct taxpayer errors of the nonmathematical
variety. Examples of such errors are misclassifi-
cation of a transaction as a capital assets trans-
action or misclassification of a capital assets
transaction as to whether it is short-term or long-
term.
In transcribing and tabulating the information
from the sampled returns, additional checks were
imposed to improve the quality of the resulting
estimates. An intensive system of sample management
and control was used to insure the selection of the
prescribed sample and prevent any serious under-
coverage. Sample controls were maintained on a
district basis by the most detailed sampling strata.
In addition, a name control file for internal use
only, containing a historical record of tax return
information for certain taxpayers who annually
report large incomes, provided a further check on
the completeness of the sample.
However, the controls maintained over the selec-
tion of the sample and the processing of the source
data in the field offices did not completely elimi-
nate the possibility of error. Also, practical
operating considerations necessitated allowance of
reasonable tolerance in controlling the processing
of these data within the Statistics Division.
Comparison with Statistics of Income, 1959
As mentioned earlier, the returns for the pilot
study were contained in a subsample of the Statistics
of Income sample for 1959. Subsequent phases in the
statistical processing were done separately from
the regular Statistics of Income processing. The
separate treatment tended to make for certain lack
of comparability between the study results and
Statistics of Income.
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
Table E.— ESTIMATES OF NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH
CAPITAL GAINS AND LOSSES, 1959
Adjusted gross inoome classes
Total
No adjusted gross income..
Under $10,000
$10,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000...
$200,000 under $500,000...
$500,000 under $1,000,000.
$1,000,000 or more
Pilot
study
4,901,694
111,259
3,325,088
1,346,747
94,627
18,538
4,475
693
267
Statistics
of Income
1959'
4,907,129
111,414
3,299,116
1,379,930
91,504
19,681
4,517
700
267
^Statistics of Ihcome-
column 1.
1959, Individual Income Tax Returns for 1959,
65, table 15,
Table F.— ESTIMATES OF AMOUNT OF NET LONG-TERM CAPITAL GAIN ON
INDIVIDUAL INCOME TAX RETURNS, 1959
Amount (Thousand dollars)
Distributions (Fcreent)
Adjusted gross income classes
Pilot
study
Statistics
of Income
1959>
Pilot
study
Statistics
of Income
1959
(1)
(2)
(3)
(4)
Total
12,331,867
216,030
3,336,946
4,350,166
1,454,337
1,074,587
916,771
440,809
542,221
12,237,897
220,139
3,151,476
4,255,490
1,548,448
1,160,087
918,170
441,848
542,239
100
2
27
35
12
9
7
-
100
2
Under $10 000
26
450 000 under $100 000 . .
13
$500 000 under $1 000 000
^Statistics of Income — 1959. Individual Income Tax Returns for 1959,
15, columns 7 plus 14, minus column 8 and column 15 .
Table E shows the number of returns with capital
gains and losses by adjusted gross income classes
as estimated by the pilot study and by Statistics
of Income. The differences here are basically due
to the larger overall sample used for Statistics of
Income.
Table F contains estimates of net long-term capi-
tal gain by adjusted gross income classes from the
pilot study and from Statistics of Income. The
study relative to Statistics of Income overestimates
the amount of net long-term gain for all returns by
0.8 percent. On the other hand, the percentage
distributions of gain by adjusted gross income
classes compare favorably.
As already indicated, part of the differences in
results can be explained in terms of different
sample design and differing degrees of sampling
variability. The remainder of the discrepancies no
doubt may be ascribed to nonsampling factors such
as clerical or processing errors which were non-
corapensating, as between the study and other re-
sults. However, analysis making use of other avail-
able information does not reasonably justify the
conclusion that the study results are subject to
any serious bias.
EXPLANATION OF CLASSIFICATIONS AND TERMS
These explanations include definitions and limi-
tations based on income tax law and descriptions and
limitations of classifications used.
Adjusted gross income classes
The basis used for classifying data by size of
income was the amount of adjusted gross income
reported by the taxpayer on Form 10<+0. Adjusted
gross income represents the sum of wages, salaries,
bonuses, commissions, tips, and other compensation,
less excludable sick pay; business and farm profit
(or loss); and income from dividends after exclusions,
taxable interest, rents, pens ions, sales of property,
etc. Capital gains and losses are included, subject
to the exclusions and limitations provided by law.
That is, 50 percent of the excess of net long-term
capital gains over any net short-term losses is in-
cludible in adjusted gross income, whereas 100
percent of any net short-term gain is includible.
Net short- or long-term loss or combination of both
is deductible from adjusted gross income up to
$1,000 of taxable income.
The income class "No adjusted gross income" in-
cludes breakeven in adjusted gross income and
adjusted gross deficit.
Capital asset classifications
Two major capital asset classifications were used
in this pilot study. Returns were classified
according to 4^0 classes of capital assets, which
were further identified as short-term, long-term, or
both. Returns with long-term capital assets were
then classified according to ten broad classes of
assets. Descriptions of each asset class are given
further on under Types of capital assets and Types
of long-term capital assets.
The term, capital assets, as used in this study
refers to all assets with realized gain or loss
subject to specialized capital gain or loss treat-
ment. As used in this sense, the term does not
strictly agree with that defined in the Internal
Revenue Code of 1954. That is, certain types of
property, for example, depreciable business prop-
erty, are specifically excluded in the Code defini-
tion of a capital asset. However, since such property
under other provisions of the Code is made eligible
for specialized capital gain treatment, it has been
grouped under the heading of "capital assets" for
purposes of this study.
Short-term capital assets are assets held for 6
months or less prior to their sale or excnange.
Long-term capital assets are assets held for more
than 6 months prior to their disposition.
Gross sales
The gross sales price at which each long-term
capital asset type was sold or exchanged during
1959 was tabulated for all returns. Amounts
realized represent cash and the fair market value
of other property, including mortgages, notes, and
other evidences of indebtedness received. However,
for certain asset types with capital gains, the
concept of gross sales is inappropriate and there-
fore is statistically recorded as zero. These
special cases include the following: distributions
from regulated investment companies; share of gain
or loss from partnerships and fiduciaries; lump-sum
distributions from qualified retirement plans; dis-
tributions from small business corporations; liqui-
dation distributions; distributions from dissolved
pension funds; termination payments to employees;
installment sales from prior years.
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
Long-term capital gain (or loss)
Amounts reported by individual taxpayers from the
sale or exchange of each long-term asset type before
the allowable 50 percent exclusion ( or limitation
in the case cf loss) from adjusted gross income were
tabulated for all returns. Except for the particu-
lar transactions indicated in Gross sales above,
the figures so tabulated represent the difference
between the reported figures on gross sales price
and the sum, reduced by depreciation allowed or
allowable since acquisition, of cost or other basis
and subsequent improvements and expenses of sale-
Net long-term gain (or loss)
This represents the difference for all returns
between total long-term gains and long-term losses
for each asset type (before exclusions and limita-
tions) ,
Periods held for corporation stocks
Each return with sales of corporation stocks and
rights was classified on the basis of information
on the return on dates of acquisition and sale for
each stock transaction into 1 or more of 5 holding
periods in the case of short-term sales and 13 hold-
ing periods in the case of long-term sales. In some
instances, where only partial information on dates
of acquisition and sale was available, period held
was estimated. In other instances of partial
information or no information, period held was
considered as "not available."
Types of capital assets
The following is an enumeration of the items com-
prising each asset type. Each asset type is listed
here in the order of its appearance in table 1.
Certain of the long-term asset types appearing in
tables 2 and 3 are combinations of certain of the
types shown here. Their composition is enumerated
under Types of long-term capital assets.
Corporation stocks, including rights. — Preferred
stock, common stock, stock rights, warrants, or
stock warrants. Includes stock used in short sales
and arbitrage operations, worthless stock, stock
ownership in a cooperative housing development or
apartment provided the development or apartment is
not identified as a "residence. " Excludes stock
retired on liquidation of a corporation; all other
types of corporate indebtedness, such as bonds,
notes, debentures, etc.; stock options, or "privi-
leges," "calls," "puts," "spreads," "straddles;"
and liquidation distributions.
U. S. obligations. — U. S. Government bonds, cer-
tificates of indebtedness, and debentures; certifi-
cates of indebtedness of U. S. Government agencies.
State and local securities. — Bonds, bonds retired
or distributed, notes and debentures, worthless
bonds, notes, and debentures issued by State or
local governments. Includes those involving short
sales and arbitrage operations, and rights. Excludes
options or privileges, including "calls, " "puts, "
"straddles," and "spreads."
Other bonds, notes, and debentures. — Corporation
evidences of indebtedness other than stocks and
rights, such as corporate bonds, income bonds, bond
retirements or distributions, redemptions, notes,
discounted notes, bond forfeitures and forfeiture
declarations.
Mortgages. — Evidences of indebtedness specifically
described as secured by a mortgage, and mortgages
foreclosed.
Distributions from regulated investment compa-
nies— Capital gains of corporations registered under
the Investment Company Act of 194-0, both distributed
as dividends and undistributed as reported by share-
holders; investment company stock acquired after
1957, sold at a loss by shareholders; and mutual
funds or mutual investment funds.
Share of gain or loss from partnerships and
fiduciaries. — Distributed and undistributed capital
gains and losses of partnerships, including syndi-
cates and Joint ventures, accruing to the taxpayer.
Excludes capital gain or loss from the sale of
partnership interest ( separately classified else-
where) . Fiduciary income includes income from trust
funds, but excludes income from mutual funds and
trust plans.
Livestock. — Animals held as work animals or for
breeding ( cattle, hogs, horses, including race
horses, mules, donkeys, sheep, goats, and other
mammals) , or for dairy purposes, and fur bearing
animals such as chinchillas, mink or foxes.
Timber and timber royalties. — Cut or standing
timber, tree stiimps, and timber royalties.
Coal royalties. — ^Mined coal, lignite, mined lig-
nite, etc. Excludes royalties and all other mineral
rights and royalties.
Oil and mineral rights and leases. — Mghts, royal-
ties and leases in oil and minerals, other than
coal or lignite, such as gravel, sulfur, gas, stone,
lime, etc. Includes exploration rights. Excludes
production payments in oil and minerals.
Oil well ventures. — Oil well ventures, sold at a
loss.
Production payments in oil and minerals Oil
payments or mineral payments.
Plant and equipment, real estate, automobiles, and
assets other than leases used in trade or business.
— Depreciable and nondepreciable assets used in
trade or business sold or involuntarily converted.
Includes seats on stock exchange, trade names, good
will, covenants not to compete and other non-
depreciable property used in trade or business
Excludes franchises, leases, rights, certified "emer-
gency facilities," canceled leases or distributor's
agreements. (Note: This category is not necessarily
coextensive with the "assets used in business" of
Section 1231 of the Code. Thus the effect of that
section that only net long-term gain be shown by
the taxpayer for all such assets combined does not
operate here.)
Franchises and other rights and leases. — All bus-
iness rights and leases such as water rights which
are not elsewhere classified.
Certified "emergency facilities". — Those relating
to national defense projects subject to 60-month
amortization.
Farm land with unharvested crop. — Crops include
groves and fruit and nut trees.
Other farm land. — Farm land without unharvested
crops. Includes rental property, and farm land
abandoned for nonpayment of taxes.
6
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
Real estate subdivided. — Real estate not used in
trade or business subdivided into lots, parcels or
tracts for sale purposes. Includes any necessaiy
improveinents made on lots such as installation of
water J sewer or drainage facilities, also curbs,
roads and gutters; abandonment of subdivided real
estate for nonpayment of taxes; and rental property.
Residence. — Includes residence abandoned for non-
payment of taxes and stock ownership and worthless
stock in cooperative housing developments and apart-
ments but only if development or apartment is tax-
payer's residence. Excludes mortgage on residence.
Rights of way on property and release. — Property
rights and releases transacted.
Other real estate not used in trade or business.
— Real estate not elsewhere classified. Includes
other rental property and real estate not sub-
divided.
Automobiles, furniture, objects of art, and other
personal property not used in trade or business. —
Personal property other than residence. Includes
personal agreements, contracts, or covenants such
as restrictive covenants, which do not relate to
trade or business. Objects of art include literary,
musical, or artistic works, but not "rights" to any
of these.
Options to buy or sell. — "Privileges," "calls,"
"hedges," "puts," "straddles," and "spreads;" in-
cludes failures to exercise options relating to buy
or sell. Excludes stock rights to any type of
property, including securities, real estate, pat-
ents, commodities, or personal property.
Commodities including futures contracts. — Com-
modities include mostly crops or staples such as
grains, cotton, vegetable oils, etc., and also
minerals, livestock, hides, wool, rubber, cocoa,
etc. Includes those involved in short sales and
arbitrage operations and rights.
Lump-sum distributions from qualified retirement
plans. — Qualified retirement plans such as profit
sharing plans, pension plans, annuity plans, stock
bonus plans, or employees' trusts or annuities.
Life insurance and annuities. — Transactions such
as exchange of an endowment contract for a life
insurance contract, or exchange of an annuity for a
life insurance policy or endowment contract.
Distributions from small business corporations. —
Capital gain distributions by small business cor-
porations. Excludes capital gain distributions of
regulated investment company distributions.
Liquidation distributions. — Distributions from
liquidations of stock and other assets.
Foreign currency conversion. — Exchange of dollars
for foreign currency.
Nonbusiness bad debts. — Nonbusiness bad debts
written-off. Excludes personal notes or discounted
notes sold or exchanged, business bad debts, and
worthless stock.
Pension fund dissolved. — Pension fund dissolu-
tions.
Sale of partnership interest. — Partnerships in-
clude syndicates and joint ventures.
Life interest in an estate. — Life interest or
tenancy in an estate or trust. The estate may be
in any form of property, such as real estate,
including farms, natural resources, etc.
Patents including patent royalties. — Inventions,
designs, rights, or interests in patents, inven-
tions, designs, or rights, transferred by license,
assignment, or sale. Includes patent payments for
infringements and inventions by employees giving
rise to payments by employers. Excludes copyrights
or royalties on literary, musical, or artistic
works.
Other royalties. — Royalties not elsewhere defined
or described. Includes royalties and copyrights on
literary, musical, or artistic works. Excludes ar-
tistic works, oil, coal and other mineral royalties,
timber royalties, and patent royalties.
Cancellation of lease or distributor's agreement.
— Cancellation of tenants' leases on real estate or
mineral rights, and of distributor's agreements
relating distributions of goods.
Termination payments to employees. — Payments for
release by employees of rights, claims, or contract
entered into before 1954-, to any future receipts or
profits of the employer.
Installment sales from prior years. — Installment
payments received in the current year resulting
from prior year sales, usually, of real estate, busi-
nesses, or stock. Excludes current year install-
ment sales which are classified by the type of
asset sold.
Sales of other type assets. — Assets not elsewhere
classified.
Types of long-term capital assets
The following is a description only of those
long-term capital asset types occurring in tables 2
and 3 which represent groupings of the more de-
tailed types appearing in table 1.
Other bonds and certificates of indebtedness. —
Includes State and local securities; other bonds,
notes, and debentures; and mortgages.
Natural resources. — Includes timber and timber
royalties; oil and mineral rights and leases, coal
royalties; oil well ventures, and production pay-
ments in oil and minerals.
Assets including real estate used in trade or
business. — Includes plant and equipment, real es-
tate, automobiles, and assets other than leases
used in trade or business; franchises and other
rights and leases; and certified "emergency facili-
ties. "
Real estate not used in trade or business and
farm land. — Includes farm land with unharvested
crop, other farm land, real estate subdivided,
residence; rights of way on property and release,
and other real estate.
Sales of other type assets. — Includes all other
types of assets not othervise classified in tables
2 and 3.
Basic Tables
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
Table 1.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH SALES OF SHORT-TERM CAPITAL ASSETS ONLY, LONG-TERM CAPITAL ASSETS ONLY AND
BOTH, BY TYPES OF CAPITAL ASSETS, 1959
[Taxable and nontaxable returns]
Types of capital assets
Number of returns with sales of-
Capital
assets
CD
Short-term
capital
assets only
f2)
Long-term
capital
assets only
(3)
Both short-
term and long
term capital
assets
M
Returns with sales of capital assets^
Returns with sales of:
Corporation stocks, including rights.
U. S. obligations
State and local securities
Other bonds , notes , and debentures . . .
Mortgages
Distributions from regrilated investment companies
Share of gain or loss from partnerships and fiduciaries.
Livestock
Timber and timber royalties
Coa 1 roya Ities
Oil and mineral rights and leases
Oil well ventures
Production payments in oil and minerals
Plant and equipment, real estate, automobiles and assets other than leases used in trade or
business
Franchises and other rights and leases
Certified "emergency facilities".
Farm land with unharvested crop..
Other farm land
Real estate subdivided
Residence
Rights of way on property and release
Other real estate not used in trade and business
Automobiles, furniture, objects of art, and other personal property not used in trade or business.
Options to buy or sell
Commodities including futures contracts
Lump-sujn distributions from qualified retirement plans.
Life insurance and annuities
Distributions from small business corporations
Liquidation distributions
Foreign currency conversion
Nonbusiness bad debts
Pension fund dissolved
Sale of partnership interest
Life interest in an estate
Patents including patent royalties.
Other royalties
Cancellation of lease or distributor's agreement.
Termination payments to employees
Installment sales from prior years
Sales of other type assets
4,901,694
1,749,240
41,393
120,799
107,691
26,354
1,030,615
345,066
■'12,500
55,393
4,576
19,958
6,067
391,521
3,647
8,864
102,088
183,465
210,663
8,026
327,833
54,096
14,510
17,550
45,205
8,582
82,739
32,126
67,507
1,954
68,398
7,628
(')
(')
4,474
307,315
76,744
285,250
174,364
3,713
11,870
19,662
(')
3,461
12,081
7,292
3
( = )
3,462
17,161
4,064
3,529
7,502
(')
22,095
7,104
8,567
12,802
(')
(')
(')
(')
65,468
(')
(')
(')
5,122
15,480
3,883,419
1,151,871
35,556
99,101
80,984
25,276
1,027,027
299,864
686,706
54,856
4,576
16,846
2,127
370,079
3,583
7,913
97,480
178,457
202,161
8,021
297,246
44,961
5,871
3,596
45,204
8,014
78,662
30,607
(')
(')
1,954
65,751
7,625
(')
(2)
4,474
296,181
57,564
733,025
423,005
(')
9,828
7,045
(')
33,121
18,502
(')
4,281
8,492
72
(')
6,012
3,700
^The data on line 1 in each column will not equal sum of the data for each type of capital asset below, since there are individual returns with more than
one type of capital asset. Included here are 207,528 returns with unused capital loss carryover.
^Sampling variability is too large to warrant showing separately. However, the grand total reflects data deleted for this reason.
10
Table 2.
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
-INDIVIDUAL INCOME TAX RETURNS WITH SALES OF LONG-TERM CAPITAL ASSETS —NUMBER OF RETURNS, GROSS SALES, GAINS, AND LOSSES,
BY TYPES OF LONG-TERM CAPITAL ASSETS, 1959
[Taxable and nontaxable returns ]
Types of long-terra capital assets
Total
number of
returns^
(1)
Gross sales
( Thousand
dollars)
(2)
Long-term
capital gains
(Thousand
dollars)
(3)
Long-term
capital
losses
(Thousand
dollars)
Net long-
term
capital gain
(or loss)^
(Thousand
dollars)
(5)
Returns with sales of long-term capital assets.
Returns with sales of:
Corporation stocks, including rights
U. S. obligations
Other bonds and certificates of indebtedness (Includes state and local securities;
other bonds, notes, and debentures; and mortgages)
Distributions from regulated investment companies
Share of gain or loss from partnerships and fiduciaries.
Livestock
Natural resources (Includes tijrber and timber royalties; oil and mineral rights and
leases; coal royalties; oil well ventures; and production payments in oil and
minerals)
Assets including real estate used in trade or business (Includes plant and equipment,
real estate, automobiles, and assets other than leases used in trade and business;
franchises and other rights and leases; and certified "emergency facilities")
Real estate not used in trade or business and farm land (Includes farm land with un-
harvested crop; other farm land; real estate subdivided; residence; rights of way
on property and release; and other real estate)
1,574,876
37,680
207,730
1,027,154
332,985
705,208
81,515
Sales of other type assets (Includes all other types of capital assets)
774,660
659,082
36,184,244
17,469,622
604,467
2,670,709
980,145
381,991
9,994,768
1,675,537
14,156,758
6,197,721
10,431
/
419,687
366,238
1,062,797
731,494
275,524
2,360,881
2,066,040
1,824,891
1,081,460
32,646-
207,992
5,867
52,595
30,378
12,931
128,314
143,443
129,265
12,331,867
5,116,261
'22,215
211,695
360,371
1,010,202
701, 116
262,593
2,217,438
1,936,775
^Figure on line 1 will not equal sum of figures below, since there are individual returns with more than one type of capital asset.
^Column (3) minus Column (4).
■^Net long-term loss.
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
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12
CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959
Table 4.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH SALES OF CORPORATION STOCKS, INCLUDING RIGHTS, BY PERIODS HELD, 1959
[Taxable and nontaxable returns]
Periods held
Number of
returns
Returns with sales of corporation stocks, including rights^.
Returns with short-term sales of stock:
Number of returns^
Period held:
Under 3 months
3 months under 4 months .
4 months under 5 months .
5 months to 6 months . . . .
Not available:
Total returns ^
Returns with installment sales from prior years.
Other returns
Returns with long-term sales of stock:
Number of returns^
Period held:
Over 6 months under 7 months .
7 months under 8 months
8 months imder 9 months
9 months under 10 months
10 months under 12 months....
1 year under 2 years....
2 years under 3 years...
3 years under 5 years...
5 years under 10 years..
10 years under 15 years.
15 years under 20 years.
20 years or more
Not available:
Total returns-'
Returns with installment sale from prior year.
Other returns
1,749,2A0
<W4,852
199,561
176,355
171,686
45,332
1,025
44,308
1,574,876
198,170
175,722
152,759
122,287
173,268
521,192
416,023
526,001
342,570
141,719
51, oa
77,427
199,226
8,660
191,166
^Total returns will not equal the sum of returns with short-term sales of stock and returns with long-term sales of stock because some returns have both
long-term and short-term entries.
^"Number of returns" will not equal the sum of the various holding periods because some returns contain stocks and rights with a variety of holding periods.
•'Total returns will not equal the sum of returns with installment sales from prior years and other returns because some returns will have installment sales
and other not available dates.
Facsimiles of
Forms Used
14
FACSIMILES OF FORMS USED
ABSTRACT-CAPITAL GAIN STUDY OF INDIVIDUAL INCOME TAX RETURNS, FORM 1040 - 1959 (PROJECT 59-467)
MAME
Knmr^
PART 1 - IDENTIFICATION CODES
PART 2 - SUMMARY
1. DISTRICT CODE
ITEM
(a)
GAIN
2. SAMPLE CODE
(c)
3. IDENTIFICATION NUMBER
T. Adjusted gross Income (Page 1. Line 11)
4. MARITAL STATUS
a. Unused capital loss carryover (1954-S8) (Line 3. Seh. D(l))
S. AGE EXEMPTIONS
9. Net short-term gain or loss (Line 4. SeH. D(l))
6. A.G.I, SI7E
10. Net lonq-term gain or loss (Lmr 7, Sck. Dfl))
PART 3 - TYPE OF ASSET SOLD OR EXCHANGED (CODE FOR SHORT-TERM (1), LONG-TERM (2), OR BOTH (3) - SCH. 0(1))
ASSET
CODE
(a)
LT
ST
CODE
TYPE OF ASSET
(c)
ASSET
CODE
(a)
LT
ST
CODE
(b)
TYPE OF ASSET
(C)
01
Corr""'-'"on stocks Including rights
23
Automobiles, furniture, objects of art, and other personal property not used
02
U. S. Obligations
in trade or business
03
State and local securities
24
Option to buy or sell
04
Other bonds, notes, and debentures
25
Commodities including futures contracts
05
Mortgages
26
Lump-Bum distributions from qualified retirement plans
06
Distribution from regulated investment companies
27
Life Insu/anoe and annuities
07
Share of gain or loss from partnerships and fiduciaries
28
Distributions from small business corporations
08
Livestock
29
Liquidation distributions
09
Timber and timber royalties
30
Foreign currency conversions
10
Coal royalties
31
Nonbusiness bad debts
11
Oil and mineral rights and leases
32
Pension lunds dissolved
12
Oil vnell venture
33
Sole of partnership Interest
13
Production payments in oil and minerals
34
Life Interest in an estate
U
Plant and equipment, real estate, automobile, ond assets other
than leases used In trade or business
35
Patents and patent royalties
36
Other royalties
15
Franchise and other rights and leases
37
Cancellation of lease or distributor's agreement
16
Certified "emergency" facilities
38
Termination payments to employees
17
Farm land with unharvested crop
39
All Installmait sales from prior years
18
Other farm land
40
All other (List)
19
Real estate subdivided
20
Residence
21
Rights of way on property and release
22
Other real estate not used in trade or business
PART 4-
CORPORATE
STOCKS - PERIOD HELD
[^)
(b)
(c)
(a)
(b)
(<^1
i'^)
(b)
(c}
(o)
(b)
(c)
0 Months under
3 months
41
7 Months under
9 months
46
2 Years under
3 years
51
20 Years and
56
3 Months under
4 months
8 Months under
9 months
47
3 Yeors under
5 years
52
Not available
Shcrt-term
57
4 Months under
5 months
9 Months under
10 months
48
5 Years under
10 years
53
Not available
Long- te mi
58
5 Months up to
6 months
10 Months under
12 months
49
10 Years under
1 5 years
54
Installment sale
Short-term
59
Over 6 months
under 7 mos.
1 Year under
2 years
SO
IS Years under
20 years
55
Installment sale
Long-term
60
Port 5 - Selected Categories of Long-term Assets - (From Worksheet)
CONTINUATION OF PART 3 ASSET CODE 40
CATE-
GORY
CODE
(a)
GROSS SALES
(Worksheet, b)
(b)
TOTAL GAIN
(Worksheet, c)
{c)
TOTAL LOSS
{Worksheet, d)
(d)
71
72
73
74
75
76
77
78
79
80
U. 5. TREASURY DEPARTMENT ■ INTERNAL REVENUE SERVICE
FORM 2812 (4-60)
FACSIMILES OF FORMS USED
15
WORKSHEET - CAPITAL GAIN STUDY OF INDIVIDUAL INCOME TAX RETURNS; FORM 1040-1959 (PROJECT 59-467)
(TO BE USED WITH PART 5; ABSTRACT LONG-TERM ASSETS ONLY)
PAGE OF PAGES
1. DISTRICT CODE
RELATION OF CATEGORY CODES IN PART 5 TO ASSET CODES IN PART 3
2. SAMPLE CODE
CODE 71 INCLUDES CODE 01
CODE 76 INCLUDES CODE 08
CODE 72 INCLUDES CODE 02
CODE 77 INCLUDES CODES 09, 10, 11, 12, 13
CODE 73 INCLUDES CODES 03, 04. 05
CODE 78 INCLUDES COOES U, 15, 16
CODE 74 INCLUDES CODE 06
CODE 79 INCLUDES CODES 17, 18. 19, 20, 21. 22
CODE 75 INCLUDES CODE 07
CODE 80 INCLUDES CODES 23-40
ASSET
CODE
(a)
GROSS SALES
f^ch. D (1). d)
TOTAL GAIN
(Sch. D (1). h}
(c)
TOTAL LOSS
(Sch. D fl), h)
id)
ASSET
CODE
(a)
GROSS SALES
(Sch. D (1), d)
lb)
TOTAL GAIN
(Sch. D (I), h)
(c)
TOTAL LOSS
(Sch. D (!}. h)
U. S. TREASURY DEPARTMENT -
REVENUE SERVICE
FORM 2812A 14-60)
16
FACSIMILES OF FORMS USED
FORM
1040
U. S. INDIVIDUAL INCOME TAX RETURN-1959
S U.S. Treasury Department „, other Taxable Year Bejinning _.__ _-. 1959, Ending
uj Internal Revenue Service
(PLEASE TYPE OR PRINT)
O
OS
O
Z
o
2
Name -.
Home
address .
(If this is a joint return of husband and wife, use first names and middle initials of both)
(City, town, or post office)
(Number and street or rural route)
(Postal zone number)
(State)
c^Your Social Security Number
UJ
I
Occupation
Wife's Social Security Number
Occupation
I
<
■\ . Check blocks which apply. [(a) Resular $6(X) exemption D Yourself D Wife"! Enter
Check for wife only if all of her ) ^^j Additional $600 exemption if 65 or over af end of taxable year . D Yourself D Wife «empMon*s
income is included in this re- P checked
turn, or if she had no income. i(c) Additional $600 exemption if blind at end of taxable year D Yourself D Wife J ~
2. List first names of your children who Enter number
qualify as dependents; sive ' " " "' children
address if different from yours. - - - — "»*•«• >■
3. Enter number of exemptions claimed for other persons listed at top of page 2
4. Enter the total number of exemptions claimed on lines 1 , 2, and 3
5. Enter all wages, salaries, bonuses, commissions, tips, and other compensation before payroll deductions (including any
excess of expense account or similar allowance paid by your employer over your ordinary and necessary business expenses. See instructions, pp. 5-6.)
Employer's Name
Where Employed (City and State)
^ o
m
o
11.
LU
o
QQ
o
u
DC
u
<
<
Enter totals here -
(a) Wages, etc.
$-
$-
$
(b) Income Tax Withheld
$-
$-
If the social security tax
(PICA) withheld from
wages exceeded $120
because you oryourwife
had more than one em-
ployer, see instructions,^
page 5.
6. Less: Excludable "Sick Pay" in line 5 (See instructions, page 7. Attach required statement). . .
7. Balance (line 5 less line 6)
8. Profit (or loss) from business from separate Schedule C «
9. Profit (or loss) from farming from separate Schedule F 4
1 0. Other income (or loss) from page 3 (Dividends, Interest, Rents, Pensions, etc.) .
1 1 . Adjusted Gross Income (sum of lines 7, 8, 9, and 10) >
• Check if unmarried "Head of Household" Q, or "Surviving Widow or Widower" with dependent child D- (See instructions pp. 7-8)
1 2. TAX 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 check here D- If line 11 is $5,000 or more, or
if you itemize deductions, compute your tax on page 2 and enter here the amount rem line 9, page 2)
''13. (a) Dividends received credit from line 5 of Schedule J. .
(b) Retirement income credit from line 1 2 of Schedule K.
14. Balance (line 12 less line 13)
1 5. Enter your self-employment tax from separate Schedule C or F
. 1 6. Sum of lines 1 4 and 15
If income
was all
from wages, <
omit lines 13
through 16
$-
17. (a) Tax withheld (line 5 above). Attach Forms W-2, Copy B
(b) Payments and credits on 1959 Declaration of Estimated Tax (instructions!)
District Director's office where paid
$-
1 8. If your tax (line 1 2 or 1 6) is larger than your poymenfs (line 1 7), enter the balance due here
Pay in full with tiiis return to "Internal Revenue Service/' If less than $1.C0, file return without payment.
19. If your payments (line 17) are larger than your tax (line 1 2 or 16), enter the overpayment here
If less than $1.00, the overpayment will be refunded only ijp4>n application.
20. Amounf of line 19 to be: (a) Credited on 1960 estimated tax $ ; (b) Refunded J
Did you receive on expense allowance or reimbursement, or charge expenses to your employer?. □ Yes □ No /see page 6,
If "Yes," did you submit an itemized accounting of expenses to your employer? □ Yes □ No \ instructions. ^
County in which you live.
is your wife (husbond) filing o separate return for 1959?
CD Yes Q No. If "yes," enter her this) name and do
not claim the exemption on this return.
If you owe any Federal lax for years before
]959, enier here the Internal Revenue District
where the account is outstanding.
$-
$-
I declare under the penalties of perjury that this return (including any accompanying schedules and stute.-tients) has been excmined by me and to the best of my knowl-
edge and belief is a true, correct, and complete return. If the return is prepared by a person other than the taxpayer, his declaration is based on all the rnformation
relating to the matters required to be reported in the return of which he has any knowledge.
Sign
here-
(Taxpayer's signature and date)
(If this is a ioint return, BOTH HUSBAND AND WIFE MUST SIGN)
(Wife's signature and date)
(Signature of preparer other than taxpayer)
(Address)
(Dote)
o70—ie— 76313-1
FACSIMILES OF FORMS USED
17
Form 1040-19S9 EXEMPTIONS FOR PERSONS OTHER THAN YOUR WIFE AND CHILDREN
Pages
Name
Relationship
Months lived in your
home. If born or died
during year also write
"B" or "D"
Did dependent have
gross income of
$600 or more?
Amount YOU fur-
nished for de[)endent's
support. If 100%
write ■■All"
Amount furnished by
OTHERS including
dependenl
$....
$
Enter on line 3, page 1 , the number of exemptions claimed above.
-> If on exemption is based on a multiple-support agreement of a group of persons, attach the declarations described on page 5 of instructions.
ITEMIZED DEDUCTIONS— IF YGU DO NOT USE TAX TABLE OR STANDARD DEDUCTION
If Husband and Wife (Mot Legaiiy 5cpci-<<ted) File Separate Returns and One Itemizes Deductions, the Other Nluit Also Itemize
State to whom paid. Ef necessary write more than one item on a line or attach additional sheets.
Please put your name and address on any attachments.
Contributions
Interest
Taxes
Medical and
dental expense
(If 65 or over,
see instructions,
page 10)
Other
Deductions
(See p»ge 10 of
Instructions and
attach Informa-
tlon required)
Total poid but not to exceed 20% of line 1 1 , poge 1, except as described on page 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. Cther medical and dental expenses
3. Total
4. Enter 3 percent of line 1 1 , page 1
5. Allowable amount (excess of line 3 over line 4). (See instructions, page 10, for limitations.) .
Total
TOTAL DEDUCTIONS (Enter here and on line 2 of Tax Comoutation, below).
TAX COMPUTATION— IF YOU DO NOT USE THE TAX TABLE
1 . Enter Adjusted Gross Income from line 11, page 1
2. If deductions are itetnized above, enter total of such deductions. If deductions are not itemized and line 1,
above, is $5,000 or more, enter the smaller of 10 percent of line 1 or $1,000 ($500 if a married person
filing a separate retum)
3. Balance (line 1 less line 2)
4. Multiply $600 by total number of exemptions claimed on line 4, page 1
5. Taxable Income (line 3 less line 4)
6. Tax on amount on lipe 5. Use appropriate tax rate schedule on page 1 5 of instructions. Do not use
Tax Table on P'^ge 16
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:
(a) Gedit for income tax payments to a foreign country or U S. possession (Attach Form 1116)....
(b) Tax paid at source on tax-free covenant bond interest and aedit for partially fax-exempt interest.
$-.
(c) Total Enter here
9. Enter here and on line 1 2, page 1 , the amount shown on line 6 or 7 less amount claimed on line 8(c). .
oTO— 1(>— 7S11J-1
18
FACSIMILES OF FORMS USED
Form 1040 — 1959 Page 3
IF INCOME WAS ALL F^OM SAlAJ^iES AND WAGES. TEAR OFF THIS PAGE AND FiLE ONLY PAGES 1 AND 2
Schedule A. — INCOME FROM DIVIDENDS (IncGne from Savings (Buiidin!!) and Loan Associations and Credit Unions sNonId bo entered as interest in Scliedule B)
1. Name of qualifying cotporation declanng dividend (See instructions, page 11):
(Indicate b> (H), (W), (J) whether stock 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. Enter total of lines 4 and 5 .
Schedule B.— INCOME FROM INTERESi (This includes interest credited to your account)
Name of payer
Amount
r^ame of 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 12)
Part I.— Genersl Rule
1 . Investment in contract
2. Expected return
3. Percentage of income to be excluded
(line 1 divided by line 2)
%
4. Amount received this year
5. Amount excludable (line 4 multiplied
by line 3)
$
6. Taxable portion (excess of line 4 over line 5).
Part II. — Where your employer has coniributed all or part of the cost and your contribution wHIl be recovered tat-tree within three years.
If your cost was fully recovered in prior years or if you did not contribute to the cost, enter the total amount received in line 5 omitting lines I ttjrough 4.
1 . Cost of annuity (amounts you paid) .
2. Cost received tax-free in past years .
3. Remainder of cost (line 1 less line 2).
$
4. Amount received this year i$
5. Taxable portion (excess, if any, of line 4 over line 3).
Schedule G.— INCOME FROM RENTS AND ROYALTIES
1. Kind and location of property
2. Amount of rent
or royalty
$
3. Depreciation (explsin
inSch. I) or depletion
4. Repairs (attach
itomized list)
$
1 . Totals
2. Net income (or loss) from rents and royalties (column 2 less sum of columns 3, 4, and 5).
Schedule H.— OTHER INCOME
5. Other expenses
(attach Itemized list)
1 . Partnerships (name and address)
2. Estates or trusts (name and address) .
3. Other sources (state nature)
Total income (or loss) From above sources (Enter here and on line 10, page 1) • S
$....
o70— 10— 76313-1
FACSIMILES OF FORMS USED
19
Form 1040—1959 Page 4
IF INCOME WAS ALL FROM SALARIES AND WAGES. TEAR OFF THIS PAGE Af^D FILE ONLY PAGES 1 AUQ 2
Schedule !.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SCHEDULE G
1. Kind of property (If buildings, state maleiial of
wfiich constructed). Exclude land and ottier
nondepreciable property
2. Date acquired
3. Cost or other
basis
4. Depreciation allowed
(or allowable) in prior
years
5. Method of
computing
depreciation
6. Rate(%)
ot life
(years)
7. Depreciation
for this year
Schedule J.— DIVIDENDS RECEIVED CREDIT (See instructions, page 14)
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 12, page 1, plus amount, if any, shov/n on line 8(b), page 2.
4. 4 percent of taxable income
(a) If tax is computed on page 2, the amount shown on line 5, page 2.
Taxable
Income
Means
(b) If Tax Table is used, the amount shown on line 11, page 1, less 10 percent thereof, and less the
deduction for exemptions ($600 multiplied by the number of exemptions claimed on line 4, page 1).
Dividends received credit.
3, or 4, above
Enter here and on line 1 3(a), page 1 , the smallest of the amounts on line 2,
Schedule K.— RETlREMEfiT INCOME CREDIT (See instructions, page 14)
11. 8f you received pensions or annuities of 51.2C3 or more fro^i Social Scci!r:ty or RaiJroad Retirement;
^'2. Iff you are under 65 years oi age and i:ad **ccrned inco?ne" cf 52,100 or mere; CR
This credit
goes not apply l^. n y„u ^j.^ 55 ^^ over' and uiid^r 72, aind had "earned income" of 32.400 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 1 0 calendar years before the taxable year
1959? Widow or widowers see instructions, page 14
If answer above is "Yes" in either column, furnish ail information below in that column.
1 . Retirement income for taxable year:
(a) For taxpayers under 65 years of age:
Enter only income received from pensions and annuities under public retirement
systems and included in line 11 , page 1 , of this return
(b) For taxpayers 65 years of age or older:
Enter total of pensions and annuities, interest, and dividends included in linell,
page 1, and gross rents included in column 2, Schedule G, page 3, of this return. .
LIMITATION ON RETIREMENT INCOME
2. Maximum amount of retirement income for credit computation
3. Deduct:
(a) Amounts received in taxable year as pensions or annuities under the Social Security
Act, the Railroad Retirement Acts, and certain other exclusions from gross income . .
(b) Earned income received in taxable year:
(This line does not apply to persons 72 years of age or over)
(1) Taxpayers under 65 years of age, enter amount in excess of $900
(2) Taxpayers 65 or over and under 72, enter amount in excess of $1 ,200
4. Total of lines 3(a) and 3(b)
5. Balance (line 2 minus line 4)
6. Line 5 or line 1 , whichever is smaller. ;:::::
7. Tentative credit (20 percent of line 6)
DYes DNo
D Yes D No
$ 1 ,200
00
$ 1 ,200
8. Total tentative credit on this retum (total of amounts on line 7, columns A and B)
LIMITATION ON RETIREMENT INCOME CREDIT
9. Amount of tax shown on line 1 2, page 1
10. Less: Dividends received credit from line 5, Schedule J, above
11. Balance (line 9 less line 10)
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
00
U. S. GOVERNMENT PRIMTING OFFICE C70 — 16 75313-1
20
FACSIMILES OF FORMS USED
SCHEDULE D
(Foim 1040)
U. S. Treasury Department — Internal Revenue Service
GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY
Attach this schedule to your Income Tax Return, Form 1040
1959
For Calendar Year 1959, or other taxable year beginning
1959, and ending
19
Name and Address as shown on page 1 of Form 1040
(I) CAPITAL ASSETS
Short-Term Capital Gains and Losses — Assets Held Not More Than 6 Months
a. Kind of property (if necessary, attacli state-
ment of descriptive details not shown below)
b. Date acquired
(mo., day, yr.)
c. Dale sold
(mo., day, yr.)
d. Gross sales price
(contract price)
e. Depreciation
allowed (or
allowable) since
acquisition or
March 1, 1913
(attach schedule)
f. Cost or other
basis and cost of
subsequent im-
provements (if not
purchased, attach
explanation)
g. Expense of sale
h. Gain or loss (column d
plus column e less
sum of columns f
and g)
1.
$
2. Enter your share of net short-ter
m noin for los
=:! from nnrtner.qhin.q nnd fiducinrie.s .
3. Enter unused capital loss carryover from 5 preceding taxable years (Attach statement)
4. Net short-term gain (or loss) from lines 1, 2, and 3
$
Long-Term Capital Gains and Losses — Assets Held More Than 6 Months
s
$
6. Enter the full amount of your sh
are of net long
-term gain (or
loss) from partnershios and fiduciaries. . . .
7. Net long-term gain (or loss) fror
n lines 5 and f
5
$
8. Combine the amounts shown on lines 4 and 7, and enter the net gain (or loss) here
9. 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)
10. Deduct line 9 from line 8. Enter balance here and on line 1, Schedule D Summary on page 3 of Form 1040
11. 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 gain exceeds the net short-term capital loss, or if there
is a net long-term capital gain only, and you are filing (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 above
14. Balance (line 1 2 less line 13)
15. Enter tax on amount on line 14 (Use applicable tax rate schedule on page 15 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 (if necessary, attach state-
ment of descriptive details not shown below)
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
(contract price)
e. Depreciation
allowed (or
allowable) since
acquisition or
March 1.1913
(attach schedule)
f. Cost or other
basis and cost of
subsequent im-
provements (if not
purchased, attach
explanation)
g. Expense of sale
h. Gain or loss (column d
plus column e less
sum of columns f
and g)
1,
$
..
3. Net gain (or loss) from lines 1 a
nd 2. Enter ]
lere and on lir
le 2, Schedule
D Summary on page 3 of Form 1040
$
FACSIMILES OF FORMS USED
21
INSTRUCTIONS— (References are to
GAINS AND LOSSES FROM SALES OR EXCHANGES OF
PROPERTY. — Report details in schedule on other side.
"Capital assets" defined. — The term "capital assets" means
property held by the taxpayer (whether or not connected with his
trade or business) but does NOT include —
(a) stock in trade or other property of a kind properly includible
in his inventory if on hand at the close of the taxable year;
(b) property held by the taxpayer primarily for sale to cus-
tomers in the ordinary course of his trade or business;
(c) property used in the trade or business of a character which
is subject to the allowance for depreciation provided in
section 167;
(d) real property used in the trade or business ot 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 sale may be treated as capital assets.
Sections 1236 and 1237.
If the total distributions to which an employee is entitled under
an employees' pension, bonus, or profit-sharing trust plan, which is
exempt from tax under section 501(a), are paid to 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-terra capital gain.
Gain on sale of depreciable property between husband and wife
or between a shareholder and a "controlled corporation" shall be
treated as ordinary gain.
Gains and losses from transactions described in section 1231
(see below) shall be treated as gains and losses from the sale or
exchange of capital assets held for more than 6 months if the total
of these gains exceeds the total of these losses. If the total of these
gains does not exceed the total of these losses, such gains and losses
shall not be treated as gains and losses from the sale or exchange
of capital assets. Thus, in the event of a net gain, all these trans-
actions should be entered in the "long-term capital gains and losses"
portion of Schedule D. In the event of a net loss, all these trans-
actions should be entered in the "property other than capital assets"
portion of Schedule D, or in other 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 for 1 year or more,
(c) the cutting of timber or the disposal of timber or coal to
which section 631 applies, and
(d) the involuntary conversion of capital assets held more than
6 months.
See sections 1231 and 631 for 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 stock, number of shares, and capital changes
affecting basis (including nontaxable distributions).
Basis. — In determining gain or loss in case of property acquired
after February 28, 1913, use cost, except as specially provided.
The basis of property acquired by gift after December 31, 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. If a gift tax was paid with respect
to property received by gift, see section 1015(d). Generally, the
basis of property acquired by inheritance is the fair market value
at time oi acquisition 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 of automobiles and other prop-
erty not used in your trade or business, or not used for the produc-
tion of income, the basis for determining gain is the original cost
plus the cost of permanent improvements thereto. No losses are
recognized for income tax purposes on the sale and exchange of
such properties. In determining GAIN in case of property acquired
before March 1, 1913, use the cost or the fair market value as of
March 1, 1913, as adjusted, whichever is greater, but in determin-
ing LOSS use cost as adjusted.
the Inteinol Revenue Code of 1954)
Sale of a personal residence. — See Form 1040 instructions for
special rules applicable to sale or exchange of your residence.
Losses on securities becoming worthless. — If (a) shares of
stock become worthless during the year or (b) corporate securities
with interest coupons or in registered form become worthless during
the year, and are capital assets, the loss therefrom shall be con-
sidered as from the sale or exchange of capital assets as of the last
day of such taxable year.
Losses on small business stock. — In the case of an individual
a loss on section 1 244 stock which would (but for that section) be
treated as a loss from the sale or exchange of a capital asset shall,
to the extent provided in that section, be treated as a loss from the
sale or exchange of an asset which is not a capital asset.
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-terra capital gains and losses on other side. This
does not apply to: (a) a debt evidenced by a corporate security with
interest coupons or in registered forra and (b) a debt acquired in
your trade or business.
Classification of capital gains and losses. — The phrase
"short-terra" applies to gains and losses frora the sale or exchange of
capital assets held for 6 months or less; the phrase "long-term"
applies to capital assets held for more than 6 raonths.
Treatment of capital gains and losses. — Short-term capital
gains and losses will be merged to obtain the net short-term
capital gain or loss. Long-term capital gains and losses (taken into
account at 100 percent) will be merged to obtain the net long-
term capital gain or loss. If the net short-term capital gain exceeds
the net long-term capital loss, 100 percent of such excess shall be
included in income. If the net long-term capital gain exceeds the
net short-term capital loss, 50 percent of the amount of such excess
is allowable as a deduction from gross income. This deduction is
given effect on Une 9 of Schedule D.
Limitation on allowable capital losses. — If the sum of all the
capital losses exceeds the sura of all the capital gains (all such
gains and losses to be taken into account at 100 percent), then
such capital losses shall be allowed as a deduction only to the
extent of (1) current year capital gains plus (2) the smaller of either
the taxable income of the current year (or adjusted gross income if
tax table is used) or $1,000. For this purpose taxable income is
computed without regard to capital gains or losses or the deduction
for exemptions. The excess of such allowable losses over the sum
of items (1) and (2) above is called "capital loss carryover." It
may be carried forward 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 19S9 by prior year loss carryovers, use any
capital loss carryover from 1954 before using any such carryover
frora 1955 or subsequent years. Any 1954 carryover which cannot
be used in 1959 must be excluded in determining total loss carry-
over to 1960 and subsequent years.
Collapsible corporations. — Gain from the sale or exchange of
stock in a collapsible corporation is not a capital gain. Section 341 .
"Wash sales" losses. — Losses from the sale or other disposition
of stocks or securities are not deductible (unless sustained in con-
nection with the taxpayer's trade or business) if, within 30 days
before or after the date of sale or other disposition, the taxpayer
has acquired (by purchase or by an exchange upon which the
entire amount of gain or loss was recognized by law), or has entered
into a contract or option to acquire, substantially identical stock
or securities.
Losses in transactions between certain persons. — No deduc-
tion is allowable for losses from sales or exchanges of property
directly or indirectly between (a) members of a family, (b) a cor-
poration and an individual (or a fiduciary) owning more than 50
percent of the corporation's stock (liquidations excepted), (c) a
grantor and fiduciary of any trust, (d) a fiduciary and a beneficiary
of the same trust, (e) a fiduciary and a fiduciary or beneficiary of
another trust created by the same grantor, or (f) an individual and
a tax-exempt organization controlled by the individual or his
family. 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 on Forra 2439 which constitutes your share of tho
undistributed capital gains of a regulated investment company.
You are entitled to a credit of 25 percent of this amount which should
be claimed on line 5, column (b), page 1, Form 1040. Enter such
amount in column (b) and write "Credit frora regulated investment
company" in the " Where Eraployed " column. The reraaining 75
percent should be added to the basis of your stock. Also include in
income as a long-term capital gain any capital gain dividend which
is paid to you by such company.
o U. S. GOVERNMENT PRINTING OFFICE : 1962 O - 649822
s
TATISTICS OF INCOME
Publications in Preparation
VjOrpOrfltlOn income Tax Returns with accounting periods ended July 1959-June 1960
Income statement and balance sheet information, net income, income subject to tax, income tax liability,
and distributions to stockholders. Classifications by industry, size of total assets, business receipts,
and net income, year of incorporation, type of tax, month accounting period ended, Internal Revenue dis-
tricts and regions in which returns were filed, and selected ratios. Separate data for returns with net
income, returns of small business corporations taxed through shareholders, consolidated returns, returns
with foreign tax credit, and Western Hemisphere trade corporation returns. Historical Summary, 1950-51
through 1959-60. (Summer 1962)
U. S. Business
Tax Returns with accounting periods ended July 1959-June 1960
SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS
Business receipts, profits, inventory reporting patterns, income statement and related balance sheet
data for partnerships. Classification by industry, size of profit, and business receipts, and for partner-
ships and corporations, size of total assets. Depreciation methods-sole proprietorships and partnerships.
Historical data for selected years. (Summer 1962)
Individual
Income Tax Returns lor 1960
Sources of income, adjusted gross income, exemptions, itemized deductions, income tax, self employment
tax, and tax credits, by adjusted gross income classes. Selected sources of income, itemized deductions
and total deductions by their respective size. Data on sick pay excluded from salaries, total dividends,
and dividend exclusion. Income and taxes reported on Forms 1040A and 1040W. Information from returns
of taxpayers age 65 and over. Sources of income by States. Adjusted gross income, exemptions, and
income tax by size of adjusted gross income for each State. Historical data 1951 through 1960. (October
1962)
Fiduciary, Gift, and Estate Tax Returns aied during 1961
FIDUCIARY INCOME TAX RETURNS FOR 1960: Sources of nicome, deductions, exemptions, income
tax liability, tax credits, tax payments. Classifications by trusts (bank-administered and nonbank-
administered), and estate, size of total income and taxable income, tax status, types of tax, and States.
Historical summary 1951 through 1960. (December 1962)
GIFT TAX .RETURNS: Total gifts, exclusions, deductions, specific exemption, and tax liability. Classi-
fications by type of gifts, size of taxable gift and total gift, tax status, recurrent donors, consent status,
and States. (December 1962)
ESTATE TAX RETURNS: Gross estate, deductions, specific exemption, tax liability, tax credits, out-
of-state real estate, stocks and bonds of unlisted out-of-state corporations, life insurance, and annuities.
Classifications by type of property, tax status, size of gross estate and net estate before exemption,
method of estate valuation, and States. Historical summary 1951 through 1960. (December 1962)
Recent Publications
Corporation Income Tax Returns with accounting periods ended July 1959-June 1960, Preliminary (32 pp.,
30<t)
U. S. Business Tax Returns with accounting periods ended July 1959-June 1960, Preliminary (39 pp.,
30(t)
Individual Income Tax Returns lor 1960, Preliminary (22 pp., 20*)
Fiduciary, Gift and Estate Tax Returns filed during 1959 (116 pp., 70$)
Farmers' Cooperative Income Tax Returns for 1953 (42 pp., 40(t)
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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