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Full text of "Statistics of income"

BOSTOISI 
PUBLIC 
LIBRARY 




1 / , 



STATISTICS OF INCOME 



. 1960 



Individual 

INCOME TAX 
RETURNS 



for 1960 



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U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



REVENUE 




100™ U«2-i«2) 

ANNIVERSARY 






"-f 



Statistics of Income 



1960 



Individual 

INCOME TAX 
RETURNS 



for 1960 



.4^Si. 




*"'/W||illWV»* 



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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service • Publication No. 79 (10-62) 



flu? oA^ 



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 

Thomas F. McHugh, Chief, Income, Finance, and Wealth Branch 

Jack Blacksin, Statistician 



Boston Public Library 
Superintendent of Documents 

DEC i u 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 $1.00 Paper Cover. 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, September 28, 1962. 



Dear Mr. Secretary: 

I am submitting the Statistics oflncome— 1960, Individual Income Tax 
Returns. This report was prepared in partial fulfillment of section 6108 
of the Internal Revenue Code of 1954, which requires that statistics be 
published annually with respect to the operation of the income tax laws. 
The sources from which these statistics were assembled were the 
individual income tax returns. Forms 1040, 1040W, and 1040A, filed during 
the calendar year 1961. 

Data are shown for sources of income, excludable sick pay, itemized 
deductions, taxable income, income tax, self- employment tax, tax credits, 
taxpayments, and overpayments. Significant classifications are size of 
adjusted gross income and taxable income, tax status, types of exemption, 
marital status of taxpayer, and States. Separate tables show the extent 
to which Forms 1040W and 1040A were used. 

New information is shown for pension and annuity receipts and cost, 
depreciation on rental property, depletion on account of royalties, and types 
of taxes deducted including State and local sales taxes. Also new in this 
report are data relating to taxpayers age 65 or over, and to the retirement 
income credit. 



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 1960 3 

Number of returns 3 

Income and taxes 3 

Excludable sick pay 5 

Dividends 5 

Pensions and annuities 7 

Capital gains and losses 7 

Depreciation 9 

Depletion 10 

Returns with at least one taxpayer age 65 or over. 10 

Itemized nonbusiness deductions 11 

Contributions 11 

Medical deduction and expenditure 12 

Types of taxes 14 

Other deductions by type 14 

Marital status of taxpayer 17 

Exemptions 18 

Sources of data 18 

Description of the sample and limitations of the data 19 

Explanation of classifications and terms 21 

Basic tables, individual returns, 1960 ■ 31 

Historical tables, individual returns, 1951-1960 97 

Synopsis of laws 108 

1960 forms and instructions 112 

Index 163 



Individual 

Income Tax 

Returns 



Guide to basic and historical tables ... 

BASIC TABLES 

Table Page 

No. No. 

Cumulated income and tax 1 32 

Sources of income 2-4 33-36 

Form 1040A returns 5 51 

Form 1040W returns 6 52 

Itemized deduction returns 7 55 

Size of income sources 8 57 

Size of deductions 9, 10 60, 62 

Distribution by taxable income classes 11 63 

Types of income tax 12 65 

Exemptions 13, 14 66, 72 

Capital gains and losses 15 76 

State data 16, 17 78, 79 

Returns with at least one taxpayer age 65 or over 18-20 88-95 

Retirement income 21 96 

HISTORICAL TABLES 

Characteristics of returns 22 98 

Number of returns and adjusted gross income 23 99 

Returns with income tax 24 100 

Sources of income 25 102 

Itemized deductions 26 102 

Selected sources of income 27 103 

State data 28 105 

2 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Income and tax data presented in this report were 
estimated from a sample of all returns filed during 
the calendar year 1961 and represent complete coverage 
of all returns for the income year 1960. Over 61,000,000 
returns were filed, three-fourths of a million returns 
more than for the previous year. 

Several recent laws amended the Internal Revenue 
Code of 1954 with respect to individual income tax 
for 1960: (1) The medical expense deduction was 
modified so that medical expenses paid for a parent 
65 years or over who was a dependent of the taxpayer 
or his wife could be included without a reduction equal 
to 3 percent of adjusted gross income. However, the 
limitation for maximum deduction remained the same 
as formerly. (2) Contributions were liberalized to 
include amounts paid to maintain a student (not a 
relative) in the taxpayer's home while attending the 
12th or any lower grade as a full time scholar, but 
only to the extent of $50 times the number of months so 
maintained. (3) Citizens of the United States employed 
within the United States, Puerto Rico, or the Virgin 
Islands, by a foreign government or international or- 
ganization were made subject to the self- employment 
tax on salaries from such employment. (4) The self- 
employment tax rate was raised from 3-3/4 to 4-1/2 
percent of $4,800 self- employment income, and the 
social security employee tax was raised from 2-1/2 
to 3 percent of $4,800 wages. 



NUMBER OF RETURNS 

The total number of individual returns for 1960 
was 61,028,000 of which 48,061,000 were taxable and 
12,967,000 were nontaxable. The taxable returns in- 



Chart 1. 



-NUMBER OF RETURNS BY SIZE OF ADJUSTED GROSS 
INCOME, 1950-1960 



Millions 
50 






J., 410,000 
^,0O0uni"V 



JIO, 000 or more 



19S0 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 



creased 564,000 over the number of taxable returns 
for 1959, and the nontaxable returns increased 193,000. 
The total increase in returns was 757,000, or 1.3 
percent, over 1959. 

Of the 61,028,000 returns filed for 1960, 35,443,000 
showed adjusted gross income under $5,000, 20,266,000 
had adjusted gross income $5,000 under $10,000, and 
5,319,000 showed adjusted gross income of $10,000 
or more. The number of returns filed in the income size 
groups below $5,000 was smaller than for the prior 
year, and the downward trend was continued as is shown 
in chart 1. Each of the two higher income groups had an 
increase in number of returns for 1960 and maintained the 
growth which has occurred annually since 1950. 



INCOME AND TAXES 

Net adjusted gross income for 1960 was at an all 
time high of $315,466,382,000, exceeding 1959 by $10,- 
371,403,000. Wages and salaries constituted 82 percent 
of 1960 adjusted gross income, business profit 7- per- 
cent, dividends 3 percent, partnership profit 3 percent, 
and the remaining sources 5 percent. These relation- 
ships are shown in chart 2. 

Salaries and wages, the primary source of the 1960 
increase in adjusted gross income, rose to $257,917,- 
854,000, up $10,547,642,000 over wages and salaries 
for 1959. Dividends in adjusted gross income were 
$9,530,143,000 and interest received amounted to $5,056, - 
793,000, both showing some increase over the previous 
year. Business profit of $21,071,756,000, partnership 
profit of $8,966,046,000, and gain from sales of capital 
assets of $5,299,575,000, declined from their respective 
1959 levels. 

Taxable income for 1960, at $171,627,771,000. was 
$5,087,155,000 higher than for 1959. The income tax 
for 1960 also increased, resulting in a tax after credits 
of $39,464,156,000, an increase of $818,857,000. 



Chart 2. -COMPONENTS OF ADJUSTED GROSS INCOME, I960 



Partnership profit 
Business profit - 




INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table A.— NUMBER OF RETURNS, INCOME, AND TAXES: I960 AND 1959 



Number of returns , total 

Taxable 

Nontaxable 

Adjusted gross income (less deficit) 

Sources of income: 

Salaries and wages 

Dividends 

Interest 

Business or profession 

Partnership 

Sale of capital assets 

Other 

Taxable Income 

Income tax after credits 

Self -employment tax 



(1) 



48,060,985 
12,966,9'16 



(2) 



47,496,913 
12,774,384 



Increase or 

decrease (-) 

1960 over 

1959 



(3) 



756,634 

564,072 
192,562 



(Mitlion dotUra} 



257,918 
9,530 
5,057 
21,072 
8,%6 
5,300 
7,624 

171,628 

39,464 

834 



247, 370 
9,356 
4,395 
21,431 
9,563 
6,274 
6,704 

166,541 

38,645 

702 



10,548 
174 
662 
-359 
-597 
-974 
920 

5,087 
819 
132 



Self- employment tax of $833,549,000 was paid on 
self- employment income for 1960 in addition to the 
income tax. Self-employment tax increased $132,043,000, 
or 19 percent, over the tax for 1959. This increase 
was largely the result of raising the self- employment 
tax rate from 3-3/4 percent for 1959 to 4-1/2 percent 
for 1960, and in a smaller part due to the inclusion 
of certain income redefined as self- employment income 
for the income year 1960. 

Table A presents a comparison of the significant 
sources of income between income years 1960 and 1959, 



Table B.— SOURCES OF INCOME AS PERCENT OF ADJUSTED GROSS INCOME, FOR 
ALL RETURNS AND FOR THREE ADJUSTED GROSS INCOME GROUPS 

[Taxable and nontaxable relume] 



Adjusted gross Income less deficit. 

Salaries and wages (net) 

Business net profit and loss 

Dividends (after exclusions) 

Partnership net profit and loss 

Net gain and loss from sales of capital 
assets 

Interest received 

Rent net income and loss 

Other sources 

Pensions and annuities: 

Life expectancy method 

3-year method 

Net incoQie and loss from estates and 
trusts 

Royalty net income and loss... 

Net operating loss deduction 

Net gain and loss from sales of property 
other than capital assets 



Percent of adjusted gross incone 



AU 
returns 



(1) 



100.0 



81. e 

6.7 
3.0 
2.8 

1.7 

1.6 
0.9 
0.7 

0.3 
0.2 

0.2 
0.2 



Size of adjusted gross income 



Under 
$5,000 



100.0 



86.0 
6.0 
1.4 
0.9 

0.9 

l.« 
1.2 
0.8 

0.6 
0.5 

0.1 
0.1 



$5,000 

under 

$10,000 



(3) 



100.0 



90.8 
4.2 
0."9 

1.3 

0.5 

0.9 
0.4 
0.5 

0.2 
0.1 

0.1 
0.1 



$10,000 
or more 



(4) 



100.0 



63.6 

n.i 

7.9 
7.2 

4.3 

2.4 

1.2 
1.1 

0.2 
0.1 

0.5 
0.4 



as well as the number of returns and amounts of taxes. 
The sources are net, that is, income and loss have been 
merged. 

In table B, sources of income for 1960 are shown 
as a percentage of adjusted gross income for all re- 
turns and for three income groups; Under $5,000, 
$5,000 under $10,000, and $10,000 or more adjusted 
gross income. 



Table C . —EXCLUDABLE SICK PAY BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Returns vith excludable sick pay 



Number of 
returns 



Salaries and 
ages (net) 
(Thou*»nd 
) 



dotlmri 



Excludable 
sick pay 



(Thauamnd 
dotUrm) 



Returns vith salaries and 
wages^ 



Number of 
returns 



Salaries and 
wages (net) 

(TtMvand 
dolUra) 



(1) 



(2) 



(3) 



(4) 



Grand total 

Taxable returns , tota 1 

$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 



15,806 
13,156 
26,918 
37,600 
52,583 
90,876 
94,697 
99,808 

213,876 
208,565 
166,483 
138,842 
101,718 

220,944 

36,104 

12,903 

13,471 

3,588 

554 
200 
209 

20 



73,621 



6,697 
3,946 
6,765 
7,891 
5,974 

6,909 
7,861 
7,631 
4,850 
4,277 
10,015 



496,707 
839,393 
288,107 



53,603,745 



593,251 



44,063,346 



19,801 
23,340 
60,915 

104,771 
169,480 
335,858 
393,192 
464,679 

1,155,340 
1,312,950 
1,216,582 
1,146,217 
930,542 

2,469,783 
547,837 
236,906 
319,235 
148,712 

32,642 
13,847 
15,940 
1,361 
580 



6,610 
7,951 
11,383 
16,015 
23,543 
35,246 
40,726 
35,675 

79,912 
69,188 
59,641 
49,337 
35,943 

83,188 
18,306 
7,382 
9,102 
2,967 

464 

171 

207 

17 

18 



1,249,040 
1,960,204 
1,814,032 
2,115,376 

2,389,219 
2,565,694 
2,688,539 
2,923,769 
3,000,304 

5,879,624 
4,964,544 
3,673,271 
2,587,274 
1,782,917 

3,270,885 

604,110 

226,203 

286,363 

65,276 

9,445 

2,915 

3,167 

488 

187 



210,767 



82,002 



9,540,399 



4,236 

3,493 

6,765 

13,289 

12,784 

18,934 
24,119 
27,288 
19,123 
20,590 
55,204 



13,025 
7,168 

15,504 
8,506 
4,111 

4,007 
7,189 
6,715 
3,016 
2,058 
5,719 



100,686 

3,385,771 

1,097,495 

1,161,138 

939,494 

736,284 

631,882 
504,349 
366,584 
232,083 
161,083 
223,550 



1,729,116 
5,816,149 
3,787,529 



253,691 
299,664 
121,898 



30,023,026 
19,108,032 
4,472,687 



(5) 



257,917,854 



244,063,461 



1,022,868 
2,397,752 
3,082,523 
4,618,720 

6,376,270 
8,041,553 
9,740,283 
12,011,765 
13,784,514 

31,331,641 
31,124,549 
26,419,568 
21,007,705 
16,077,396 

35,397,816 
8,454,421 
3,719,345 
6,233,121 
2,311,528 

482,235 

174,115 

209,333 

31,674 

12,766 



13,854,393 



233,361 

1,134,938 
810,511 
1,339,200 
1,522,048 
1,506,942 

1,586,742 
1,513,474 
1,286,644 
928,539 
726,375 
1,265,619 



73,665,022 
127,184,099 
57,068,733 



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

^Includes Forms 1040, 1040W, and 1040A. 

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



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Salaries and wages predominate as the major source 
of income in each of the three groups, although, in the 
$10,000 or more income group, salaries and wages 
form a smaller percentage of the adjusted gross income 
than in either of the lower income groups. 

Most of the remaining sources of income constitute 
higher percentages of adjusted gross income in the 
income group $10,000 or more than exist in the lower 
income groups. Pensions and annuities are the only 
source which forms a larger portion of adjusted gross 
income in the under $5,000 group than in the two 
higher income groups. 



had excludable sick pay for 1959. However, the fre- 
quency of sick pay occurrence this year remained at 
about one return in every 22 among the 34,847,000 
returns. Forms 1040 and 1040W, on which salaries 
and wages were reported. 

The amount of excludable sick pay deducted for 1960 
was $675,253,000, which was 5.6 percent of the$12,008,- 
047,000 gross salaries and wages from which it was 
deducted. 

Table C shows data from the 1960 returns that had 
a deduction for sick pay by adjusted gross income 
classes, as well as the total number of returns and 
amount of salaries and wages for all wage earners. 



EXCLUDABLE SICK PAY 

Wage earners who received compensation for periods 
of absence from work on account of sickness or injury 
were permitted to deduct an amount from gross salaries 
and wages received. When covered by an employer- 
provided wage continuation plan, the employee was 
allowed a deduction, limited to a weekly rate of $100, 
for sick pay received in lieu of wages. Excludable 
sick pay was deducted on Forms 1040 and 1040W, 
but not on Form 1040A. 

Excludable sick pay was reported on 1,624,000 re- 
turns for 1960, which was 32,000 more returns than 



DIVIDENDS 

Total receipts from foreign and domestic dividends 
on 1960 returns, Forms 1040 and 1040W, were $9,913,- 
670,000. Dividends on Form 1040A were not identified, 
therefore are not included. Dividend receipts increased 
$199,276,000 over total receipts reported for 1959. The 
number of returns showing dividend receipts for 1960 
was 6,385,000 an increase of 437,000 over the number 
with receipts for 1959. 

Under the provision that the first $50 of qualifying 
dividends received were excludable from gross income, 



T«ble D.— DIVIDENDS IN ADJUSTED GROSS INCOME, TOTAL DIVIDENDS RECEIVED, EXCLUSIONS, AMD TAX CREDIT 

[Forns 1(X0 and 1040W] 



Adjusted gross Incoiue classes 



Dividends in adjusted 
gross income 



Number of 
returns 



Amount 

thIUra) 



Total domestic and 
foreign dividends 



Number of 
returns 



Amount 
dttUrw) 



Dividend exclusions from 
gross income 



Number of 
returns 



Amount 
(Thaua^nd 
dotUra) 



Tax credits for dividends 
received 



Number of 
returns 



Amount 
(Thaaamnd 
dotUrm) 



Grand total. 



Taxable returns, total. 



$600 under $1,000 

il.OOO 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 

il,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 1040. . . 
Form 1040W. . 



(1) 



4,932,950 



30,785 
57,762 
76,476 
92,082 

118,193 
133,350 
141,711 
156,931 
162,837 

332,034 
3U,630 
313,745 
277,032 
224,296 

809,278 
358,439 
188,168 
312,225 
86,352 

13,167 

4,168 

4,595 

702 

285 



723,707 



38,778 

64,627 

80,044 
132,087 
117,379 

93,812 

69,978 
38,261 
26,580 
19,240 
11,006 
31,915 



1,651,919 
1,489,034 
1, 781, 997 



4,830,407 
102,543 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



9,530,143 



6,385,299 



9,913,670 



6,155,773 



383,527 



3,595,291 



8,875,839 



5,521,104 



5,349,512 



335,844 



3,480,663 



13,354 
27,322 
45,675 
61,063 

81,396 

97,285 

93,124 

112, 592 

123,963 

248,673 
239,351 
253,295 
240,038 
192,314 

997,879 
740,970 
578,953 
1,666,044 
1,294,937 
488,876 
267,098 
543,129 
193,660 
274,848 



37,221 

65,484 

88,095 

114,173 

140,897 
160,786 
179,608 
200,129 
213,155 

453,434 
454,397 
465,822 
394,324 
329,402 

1,118,034 

436,215 

216,670 

340,710 

89,349 

13,373 

4,206 

4,631 

704 

285 



U,929 
30,322 
49,725 
66,553 

88,394 
105,674 
102,192 
123,022 
135,117 

272,727 
264,026 
279,148 
263,294 
212,488 

1,071,285 
772,452 
595,243 

1,693,044 

1,302,445 

490,024 
267,462 
543,527 
193,719 
274,871 



35,163 

63,355 

85,032 

107,443 

133,702 
153,224 
169,596 
189,917 
200,292 

434,300 
434,757 
448,723 
379,181 
323,417 

1,095,010 

431,717 

214,626 

337,921 

88,986 

13,347 

4,196 

4,619 

703 

285 



1,575 
3,000 
4,050 
5,490 

6,993 
8,389 
9,068 
10,430 
11,154 

24,054 
24,575 
25,853 
23,256 
20,174 

73,406 
31,482 
16,290 
27,000 
7,503 

1,148 

364 

398 

59 

23 



25,000 
44,216 
60,260 
68,307 

95,803 
105,645 
108,447 
119,186 

127,868 

257,939 
244,340 
236,120 
219,153 
184,625 

676,365 
324,458 
175,617 
298,922 
35,084 

13,108 

4,U5 

4,573 

697 

235 



654,304 



364,195 



701,987 



806,261 



114,623 



59,832 

18,512 
27,165 
62,339 

70,057 
100,437 

65,430 
37,612 
28,389 
20,755 
16,759 
146,967 



47,372 

86,588 
95,952 
157,312 
132,325 
109,517 

82,070 
47,981 
32,255 
22,835 
13,798 
35,690 



62,551 

22,242 
31,350 
70,422 
77,335 
106,733 

70,570 
40,515 
30,580 
22,246 
17,630 
149,263 



44,693 

76,185 

37,703 

143,063 

124,239 

101 ,002 

78,576 
45,883 
30,889 
21,570 
13,497 
33,951 



2,719 

3,730 
4,585 
8,083 
7,278 
6,296 

5,090 
2,903 
2,191 
1,491 
921 
2,296 



(M 

7,591 
26,096 
22,712 

19,042 
10,079 
9,350 
5,905 
4,t09 
8,081 



1, 163, 111 
1,235,149 
7,131,333 



2,028,053 
2,128,342 
2,228,904 



1,268,652 
1,355,106 
7,289,912 



1,910,034 
2,049,675 
2,196,064 



105,541 
U9,957 
158,029 



861,779 
1,149,879 
1,583,633 



9,524,881 
5,262 



6,195,255 
190,044 



9,901,563 
12,107 



6,008,671 
147,102 



376,682 
6,345 



3,581,464 
13,827 



(8) 



304,290 



UO 

453 

838 

1,237 

2,010 
2,608 
2,608 
3,113 
3,607 

7,420 
7,477 
8,162 
3,166 
5,853 

35,093 
26,680 
20,633 
60,760 
46,404 

17,187 
9,011 

17,669 
5,305 
7,578 



2,618 



(') 



51 
420 
514 

529 
263 
210 
129 
139 

3a. 



18,921 

38,422 

246,947 



304,264 
26 



See text for "Description of Sample and Limitations of Data." 
^Sample variability la too large to warrant showing separately. 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



exclusions of $383,527,000 were eliminated from total 
receipts, leaving $9,530,143,000 of dividends reported 
as part of adjusted gross income. Dividends in ad- 
justed gross income showed an increase of $174,377,000 
over dividends in adjusted gross income for 1959. 

Table D, showing data from returns. Forms 1040 
and 1040W, provides frequencies and amounts of dividends 
in adjusted gross income, total domestic and foreign 
dividends received, dividend exclusions, and tax credit 
for dividends received, by adjusted gross income classes. 
Summaries for each item give the portions attributable 
to each of the two return forms. Form 1040W did 
not show a distinction between foreign and domestic 
dividends nor between qualifying and nonqualifying divi- 
dends. For this reason, dividends reported on that form 
could not be classified as eligible or ineligible for 
exclusion nor as eligible for tax credit. 

Dividends in adjusted gross income and tax credit 
for dividends received are described in the explanation 
of terms later in this report. Both descriptions apply 
to items on Forms 1040 and 1040W. Other items are 
explained below. 

Total domestic and foreign dividends received in- 
cluded all domestic dividends, whether or not qualifying 
for the dividend exclusion, as well as the foreign 
dividends. These dividends, on Form 1040, included 
certain distributions of some proprietorships and part- 
nerships that elected to be taxed as corporations. 

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 a joint return, each was en- 
titled to apply the $50 exclusion against his respective 
qualifying dividends. If a taxpayer received less than 
$50 of qualifying dividends, the exclusion equaled the 
amount received. 

Table E is limited to data relating to dividends 
reported on Form 1040, exclusively. On this form, 
foreign and domestic dividends were identified and 
domestic dividends qualifying for the exclusion could 
be distinguished from those not eligible for exclusion. 
Table E shows dividends in adjusted gross income, 
total domestic and foreign dividends received, dividends 
eligible and not eligible for exclusion, exclusions, 
dividends eligible for tax credit, tax credit for divi- 
dends received, and the frequency of occurrence for 
each item, all classified by size of adjusted gross 
income. 

Dividends shown on Form 1040 and not eligible for 
exclusion were those received from China Trade Act 
corporations, tax -exempt organizations, exempt farmers' 
cooperatives, foreign corporations, certain corporations 
doing business in possessions of the United States, 
and regulated investment companies. 

Dividends eligible for the exclusion were those from 
fully taxable qualifying domestic corporations, such 
as the regular industrial, mercantile, and commercial 
corporations, whether received directly or through 
shares of fiduciary income or untaxed partnership 
profit. Also eligible for exclusion were the dividends 
on nonwithdrawal capital stock of building and loan 
associations or similar organizations, dividends from 
regulated investment companies, which the investment 
company especially designated as eligible for ex- 
clusion and tax credit, and certain distributions from 
noncorporate enterprises that elected to be taxed as 
corporations. 

Dividends eligible for tax credit were the qualifying 
dividends in adjusted gross income, that is, dividends 



eligible for exclusion less the applicable dividend ex- 
clusion. 



PENSIONS AND ANNUITIES 

Income from pensions and annuities was included 
in adjusted gross income to the extent of $1,616,958,000 
on the 1960 returns. Pensions and annuities were 
reported under two methods; the general rule, referred 
to as life expectancy method, and the 3-year method. 
Income under these methods is explained in Sources 
Comprising Adjusted Gross Income. 

This year for the first time, details for the total 
amount received from pensions and annuities and the 
excluded cost were taken from the taxpayer's schedule 
as reported under each of the two methods. These 
data were tabulated only from returns which had a 
taxable amount of income from pensions and annuities. 
Table F shows the amount received from pensions and 
annuities and the excluded cost, together with the 
number of returns and the amount in adjusted gross 
income. The number of returns for each method when 
combined will contain some duplication because of those 
taxpayers who had an entry under both methods. No 
duplication is involved, however, when amounts are 
combined. 

There were more entries under the life expectancy 
method than under the 3-year method. Data in table 
F show that there were 762,000 returns with $962, 164,000 
of pensions and annuities in adjusted gross income 
under the life expectancy method, and 374,000 returns 
with pensions and annuities of $654,794,000 under the 
3-year method. 

Under the life expectancy method, cost of $150,837,000 
was excluded on 255,000 returns, which was one- third 
of the returns with pensions and annuities reported under 
this method. This indicates that the majority of 
pensions in this group were noncontributory pensions 
and annuities without cost. 

Excluded cost of $74,224,000 was shown on 62,000 
returns, or 16.5 percent of the 374,000 returns with 
pensions and annuities reported under the 3-year method. 
The excluded cost shown was the amount of remaining 
cost to be recovered in 1960, the first year when a 
portion of the pension or annuity receipts became tax- 
able to the individuals represented by the 62,000 returns. 
The other 312,000 returns showed that the cost of 
the pension and annuity had been fully recovered in 
prior years. 

Total receipts from pensions and annuities under 
both methods amounted to $1,842,019,000 of which 
$225,061,000 representing cost, was excluded from 
income. The excluded cost was 12 percent of the 
receipts. 

Two- thirds of the pensions and annuities in adjusted 
gross income were reported on taxable returns. With 
regard to income groups, 57 percent of the pensions 
and annuities in adjusted gross income were on returns 
with adjusted gross income under $5,000. 



CAPITAL GAINS AND LOSSES 

Capital gains in adjusted gross income for 1960 
dropped below the all-time record for 1959. The 
3,842,000 returns with capital gain in the current year 
showed capital gain of $6,003,859,000 in adjusted gross 
income. This was $792,743,000 less than the previous 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table F.— RECEIPTS FROM PENSIONS AND ANNUITIES, 



COST EXCLUDED, AND AMOUNT IN ADJUSTED CROSS INCOME, 
METHODS, BY ADJUSTED GROSS INCOME CLASSES 



AS REPORTED UNDER LIFE EXPECTANCY AND 3 -YEAR 



Adjusted gross Income classes 



Life expectancy method 



Number of 
returns 



Amount 
received 
(Thoummnd 

dolUr») 



Coat excluded 



Number of 

returns 



Amount 
(ThouMmnd 
dollmrm) 



Amount in 
adjusted 
gross income 
(Thousand 
dollmrm) 



3-year method 



Number of 
returns 



Afnount 

received 

(ThouMmnd 

daltmru) 



Cost excluded 



Number of 
returns 



Amount in 

adjusted 

gross incdne 

(Thousmnd 

dollarm) 



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 



(1) 



762,217 



16,580 
20,827 

28,816 
36,105 
32,980 
36,969 
21,648 

47,236 
45,853 
27,949 
25,723 

15,906 

50,742 
18,266 
11,864 
18,417 
5,805 

1,141 

423 

487 

72 

27 



290,056 



3,240 
12,320 
27,833 
53,660 
61,238 
52,233 

39,666 
17,451 
9,387 
4,649 
3,182 
5,197 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



1.113,001 



150,837 



962,164 



729,018 



61,704 



437,109 
167,345 
107,763 



757, 5«1 



187,475 



U7,031 



640,550 



215,980 



471,776 



29,993 



14,988 
21,538 

35,711 
44,131 
48,943 
46,630 
30,138 

67,615 
78,566 
36,933 
52,988 
24,225 

92,726 
42,104 
29,379 
45,687 
22,662 

7,269 

2.904 

3,278 

419 

310 



4,508 
6,368 

11,841 
12,284 
12,574 
10,221 
9,358 

16,900 
17,786 
11,689 
9.097 
5.613 

22,746 
10,056 

6,969 
11,283 

3,809 

698 
255 
304 
42 
20 



1,370 

1,579 
1,769 

3.837 
4,733 
5.624 
3.415 
4,887 

6,599 
9,297 
5,372 
3,111 
3,649 

16,198 
10,959 

7,132 
12,735 

5,337 

2,065 

678 

940 

91 

104 



13,409 
19,769 

31,374 
39,393 
43,319 
43,215 
25,251 

61,016 
69,269 
31,561 
44,377 
20,576 

76,523 
31,145 
22,197 
32,952 
16,625 

5,204 

2,226 

2,338 

323 

206 



(') 
4,477 
5,271 
11,536 

19,297 
19,764 
19,149 
13,574 
16,125 

21,601 
13,605 
13,122 
11,039 
7,604 

16,841 
4,842 
2,754 
3,269 
1,142 

192 

77 

101 

11 

5 



(') 
3.243 
5,423 
17,631 

23,623 
31,012 
37,585 
41,807 
32,994 

52,028 
39,997 
31,798 
27,764 
19,630 

41,667 
20,554 
10,034 
17,153 
8,511 

1,783 
885 

1,025 
124 
107 



4,407 

2,952 
(') 
2,259 

3,353 

1,928 

(') 
2,159 
2,520 

(M 

3,192 

1,120 

612 

782 

186 



(M 



67,116 



33,806 



157,739 



257,242 



31,711 



2,837 

9,353 
19,992 
47,899 
67,618 
69,815 

59.989 
32.957 
19.785 
8,150 
4,475 
12,545 



1,004 

5,542 

4,377 

11.303 

12,630 

8.495 

8.856 
5,904 

5.673 
2,827 



789 

3.031 
3,056 
5,061 
4,944 
3,096 

2,719 
5,156 



3,892 
2,062 



2,043 

6,327 

16,936 
42,333 
62,674 
66,719 

57,270 
27,301 
18,280 
6,022 
4,216 
10,483 



(M 
6,205 
7,631 
27,864 
34,713 
31,959 

23,485 
8,755 
7,761 
4,809 
(') 
2,629 



(M 

7,572 

7,533 

35,747 

44,996 

51,860 

45,624 
19,749 
18,826 
15.080 
(M 
3,110 



(') 
4,247 
2,058 
8,625 
6,466 
3,745 

2,159 
4,210 



593.391 
270,806 
248,304 



134,497 
63,575 
56,519 



58,958 
34,390 
57,439 



534,433 
236,416 
191,315 



269,835 
74,511 
29,373 



447,843 
178,649 
102,526 



45,973 
9,760 
5,971 



74,224 



2,410 
(') 
1,415 

3,423 

1,730 

(') 
1,633 
3.781 

(M 

3.999 

2,331 

870 

2,411 

907 

(') 

154 
110 



41,143 



(1) 
6,195 
2,337 
10,745 
7,432 
6,075 

2,167 
5,292 



52,818 
10,324 
11,082 



654,794 



438,695 



(M 
2,620 
5,139 
15,383 

26,213 
29,475 
36.170 
39.059 
32.319 

50,298 
38,315 
30,165 
23,983 
18,132 
37,668 
18,223 

9,164 
14,747 

7,604 

1,752 
731 
915 
120 
107 



216,099 



(') 

1,377 

4,696 

25,002 

37,51A 

45,785 

43,457 
17,933 
17,816 
12,879 

(M 

7,845 



395,025 
168,325 

91,444 



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

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



year. Only 50 percent of the net long-term gain, or 
of the excess net long-term gain over net short-term 
loss, was included in adjusted gross income. Net 
short-term gain, or the excess net short-term gain 
over net long-term loss, was included in full. 

Of the capital gain in adjusted gross income, $641,- 
845,000 was reported on nontaxable returns, $3,460,738,- 
000 was taxed at the normal tax and surtax rates, and 
$1,901,276,000 was reported on returns with the al- 
ternative tax computation. On the returns with alter- 
native tax computation, net short-term gain of $31,643,000 
was taxed at the normal tax and surtax rates, and the 
entire excess net long-term gain over net short-term 
loss amounting to $3,739,270,000 was taxed at the 25 
percent rate. 

Capital loss was reported on 1,154,000 returns for 
1960. This is 254,000 more returns than showed 
capital loss for 1959. The capital loss deducted in 
computing adjusted gross income for 1960was$704,284,- 
000, which was $182,169,000 greater than for the pre- 
vious year. The capital loss before limitation was 
$2,440,818,000, up $575,057,000 from the 1959 figure. 

Table G, below, shows comparative data for capital 
gains and losses for the two years, 1960 and 1959. 

Information concerning capital losses reported on 
the 1960 returns, when examined, gives an indication 
of the amount of capital loss usable for a carryover 



Table G.— CAPITAL GAINS AND LOSSES, 1960 AND 1959 
[Taxable and nontaxable returns ] 





Capital gain in 
adjusted gross inccme 


Capital losses 


Income year 


Number of 
returns 


Amount 

dotlmrt) 


number of 
returns 


Amount (rhoammtd doltarm) 




Before 
limitation 


After 
limitation 




(1) 


(2) 


(3) 


(4) 


(5) 


I960 


3,841,694 
4,007,0U 


6,003,859 
6.796.602 


1.154.339 
900,118 


2,440.818 
1.865.761 


704,284 
522.115 


1959 






-154,317 


-792,743 


+254,221 


+575.057 


+182.169 





Table H.— LOSSES FROM SALES OF CAPITAL ASSETS. 1960 

(Taxable and nontaxable returns] 





Number 

of 
returns 


Net loss 


Approximate 
capital 

loss carry- 
over to 
1961 


Returns with capital loss 


Before 
Limitation 


After 
Limitation 




(1) 


(2) 


(3) 


(*) 




1.154,339 


(Thoaamd OotUrm) 




2,440.818 


704,284 


1,735,534 






741,819 

693,578 
48,241 

412,520 

301,093 
111,427 


297.997 

266.640 
31.357 

2,U2,821 
1,118,099 

1,024,722 


297,997 

266,640 
31,357 

406,287 

295,208 
111,079 








With carryover from 1955-59 


1,736,534 
822,891 
913,643 




With carryover from 1955-59 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



into the following year. In table H, returns with a 
capital loss in adjusted gross income are divided into 
two categories: (1) returns on which the capital loss 
was completely deducted currently, because the capital 
loss was small enough to be within the statutory limi- 
tations, and (2) returns on which the capital loss was 
only partly deducted this year, because the capital loss 
was so large that the deduction was limited to an 
amount equal to the smaller of (a) taxable income, or 
adjusted gross income if the tax table was used, 
computed without regard to the capital gains and losses 
and the deduction for personal exemptions, or (b) $1,000. 
The excess capital loss resulting from the limitations 
indicates, approximately, the amount of capital loss 
that can be carried into the next year as a short-term 
capital loss. 

In the first category, returns with capital loss 
completely deducted, there were 742,000 returns with 
$297,997,000 of 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 showed a capital loss carryover 
from 1955-59. There was no loss remaining to be 
carried into the subsequent year. 

In the second category, returns with capital loss 
partially deducted, there were 413,000 returns with 
$2,142,821,000 of capital loss before limitations. The 
capital loss on each of these returns was so large 
that the statutory limitations were effective and the 
deductible loss was limited to $406,287,000, or 19 
percent of the entire loss reported on these returns. 

Among the returns in this second category, there 
were 301,000 returns which had no capital loss carry- 
over from 1955-59. Hence, the capital loss before 
limitations of $1,118,099,000 on these returns was 
the loss on current year transactions. Because of the 
statutory limitations, however, only $295,208,000 of 
this capital loss was allowed this year, but the dis- 
allowed capital loss of $822,891,000 can be carried 
into 1961 as a short-term capital loss. 

On the remaining 111,000 returns with capital loss 
partially deducted, there was a capital loss carryover 
from 1955-59. The entire capital loss before limita- 
tions reported on these returns amounted to $1,024,722,- 
000 of which only $111,079,000 was usable in the 
current year because of the statutory limitations. The 
disallowed loss of $913,643,000 gives an approximate 
estimate of the amount of capital loss carryover into 
1961 from this group of returns. The amount is some- 
what above the actual because any portion of a carry- 
over sustained in 1955 which was not eliminated by 
capital gains and the allowable deduction for 1960 
cannot be carried into 1961, inasmuch as the 5-year 
carryover period has elapsed. The amount of 1955 
carryover that was lost because of this feature could 
not be determined from the return schedule. 

The capital loss carryover into 1961 is the sum of 
the $822,891,000 disallowed capital loss resulting from 
the current year transactions and the $913,643,000 dis- 
allowed capital loss on returns with a carryover from 
prior years. Thus a total of approximately $1,736,534,000 
appears to be available for capital loss carryover into 
1961 to be used as short-term capital loss. This is 
29 percent higher than a similar carryover into 1960. 

A recent Statistics of Income volume. Supplemental 
Report, Sales of Capital Assets Reported on Individual 
Income Tax Returns for 1959, shows detailed data on 



capital gains and losses. Included in this report are 
data on the frequency of long- and short-term sales 
of 41 different asset types. Gross sales, and long-term 
gain or loss are shown for 10 classes of assets, 
classified by size of adjusted gross income. Also 
shown are data on the length of time corporate stocks 
are held prior to their sale as capital assets. Ac- 
companying the basic tables is a discussion of the data 
and a summary of the tax law provisions applicable to 
capital gains and losses. 



DEPRECIATION 

An allowance for exhaustion, wear and tear, and 
obsolescence of property was allowed as depreciation 
on property held for the production of income. De- 
preciation does not apply to land apart from the im- 
provements or physical developments added to it. 
Depreciation, claimed by individuals in schedule I, 
Explanation of Deduction for Depreciation Claimed in 
schedule G (Income from Rents and Royalties), Form 
1040, was transcribed this year for the first time. This 
depreciation was deducted, along with other expenses, 
from gross receipts from rents and royalties before 
the income became a component of adjusted gross income. 



Table I. —DEPRECIATION ON RENTAL PROPERTY 
DEPRECIATION BY ADJUSTED GROSS 


AND ADDITIONAL FIRST -YEAR 
INCOME CLASSES 




Total depreciation on 
rental property 


Additional first-year 
depreciation 


Adjusted gross income classes 


Number of 
returns 


Amount 
dollmrai 


Number of 
returns 


Amount 




CD 


(2) 


(3) 


(4) 




4,427,479 


2,796,594 


12,744 


10,041 








3,554,734 


2,259,317 


10,288 


7,026 






$600 under $1,000 

$1,000 under $1,500 


18,661 
35,647 
65,544 
86,697 

123,359 
155,484 
162,116 
188,030 
216,352 

467,906 
420,250 
357,779 
273,083 
194,709 

449,198 
135,250 

67,117 
105,079 

26,293 

3,460 
1,151 
1,265 

203 
101 


9,825 
13,714 
32,211 
39,652 

56,883 
72.605 
78,845 
89,562 
102,074 

227,858 
199,714 
180,545 
137,913 
111,829 

340,191 
152,076 

98,253 
201,242 

78,454 

14,832 
6,614 
9,301 
1,658 
3,466 


1,924 

V 3,222 

1,257 
374 

580 
179 

35 
10 
10 

1 


- 


$2,000 under $2,500 






683 
















1,110 




















416 




312 




(') 




466 




356 




80 




8 




23 




2 










Nontaxable returns , total 


872,745 


537,277 


2,456 


3,015 




68,315 

105,312 
114,831 
158,766 
119,470 
98,645 

69,244 
44,018 
28,064 
19,996 
13,979 
32,105 


79,168 

49,937 
54,831 
82,746 
56,073 
61,131 

43,025 
25,496 
15,247 
10,759 
15,447 
43,417 


2,356 


(M 
























2,764 
















_ 


$5,000 or more 


- 




1,892,530 

1,743,839 

791,110 


989,231 
888,853 
918,510 


4,380 
5,612 
2,752 


3,698 




4,470 




1,873 







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



10 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



The annual allowance for ordinary depreciation was 
based on the useful life of depreciable property less 
salvage value. Any one of several methods could be 
used in computing depreciation, but the chosen method 
must be adhered to consistently unless permission is 
granted to change. Ordinary depreciation included 
that for rental property, patents, copyrights, and in- 
ventions. Additional first-year depreciation was al- 
lowed on tangible personal property having a useful 
life of at least 6 years, but allowed only in the year of 
acquisition. The property must have been purchased 
(new or used) for the production of income. 

Unlike ordinary depreciation, the additional first- 
year depreciation was determined without regard to 
salvage value and was allowed in full even though the 
property was purchased during the year. The rate of 
additional first-year depreciation was 20 percent of 
cost having an aggregate value of $10,000 or, if a joint 
return was filed, $20,000. This maximum value, how- 
ever, included the taxpayer's value of property, selected 
for additional first-year depreciation, used in his trade 
or business and that allocated to him from his partner- 
ships, as well as the value of his rental property. Ordi- 
nary depreciation on property qualifying for the additional 
first-year depreciation was computed on the cost of the 
property less both additional first- year depreciation and 
the salvage value, then prorated to cover that part of the 
tax year during which the asset was in service. 

Total depreciation for i960, reported in schedule I 
and deducted in schedule G, Income from Rents and 
Royalties, amounted to $2,796,594,000, including $10,- 
041,000 of additional first-year depreciation. These 
data are presented in table I, which gives distributions 
of the total amount of depreciation and of the additional 
first-year depreciation by adjusted gross income classes. 

DEPLETION 

A deduction for depletion was allowed the owner 
of an economic interest in mineral deposits, oil, gas, 
and standing timber, to permit recovery of cost. De- 
pletion was an allowable deduction during the period 
in which natural resources were extracted, including 
the cutting of timber. Either of two methods could be 
employed in computing depletion: cost depletion and 
percentage depletion. Percentage depletion could not 
be applied in the case of timber. Depletion relating 
to royalties was reported in schedule G, Income from 
Rents and Royalties, Form 1040, and was deducted 
from gross receipts along with other allowable ex- 
penses before royalties were included in adjusted gross 
income. 

Depletion pertaining to royalties, presented in table 
J, was obtained from column 3 of schedule G. Similar 
data are not available for prior years. The total 
amount of depletion claimed for all types of royalties 
was $257,286,000. A frequency of returns showing 
depletion and the amount reported is shown by adjusted 
gross income classes in table J. 



RETURNS WITH AT LEAST ONE TAXPAYER 
AGE 65 OR OVER 

Sources of income reported on the 5,214,000 returns 
with at least one taxpayer age 65 or over are shown 
in table K. Wherever applicable, net income and net 
loss are combined. 



Table J.— DEPLETION ON ROYALTIES, NUMBER OF RETXJRNS AND AMOUNT BY 
ADJUSTED GROSS INCOME CLASSES 



Adjuflted gross Income classes 



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 retuma, 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 



Number of 
returns with 
depletion on 

royalties 



297,101 



238,013 



1,098 
4,358 
4,162 
5,434 

9,062 
6,840 
12,295 
9,865 
9,400 

17,891 
1S,J78 
19,966 
U,818 
11,933 

36,730 
15,118 
10,471 
19,299 
7,761 

1,479 
581 
711 

115 
48 



59,088 



9,172 

7,872 
5,795 
9,922 
6,718 
6,689 

5,102 
2,896 
1,638 

2,350 



119,252 
84,980 
92,369 



Anount of 
depletion 

(Thoummui 
doltmtt) 



257,286 



225,173 



217 
1,109 

813 
1,650 

2,185 
2,088 
3,670 
3,381 
2,895 

9,968 

6,778 
6,904 
8,465 
8,157 

24,892 
20,545 
11,156 
32,755 
27,820 

29,994 
4,253 
9,421 
3,120 
2,347 



32,113 



11,860 

1,828 
2,296 
2,944 
1,798 
2,202 

2,838 

1,242 
407 

4,468 



45,653 
42,022 
169,511 



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



Table K. —SOURCES OF INCOME FOR ALL RETURNS AND RETURNS WITH AT LEAST 
ONE TAXPAYER AGE 65 OR OVER 



[Taxable and nontaxable returns] 



Sources of income 



Adjusted gross income less 
deficit 



Salaries and wages (net) 

Dividends (after exclusions) 

Interest received 

Business net profit and lose.... 

Net gain and loss from sales of 

capital assets 

Rent net income and loss 

Partnership net profit and loss . 
Pensions and annuities; 

Life expectancy method 

3-year method 

Other sources 



Royalties net income and loss.... 
Net income and loss from estates 

and trusts 

Net operating loss deduction 

Net gain and loss from property 

other than capital assets 



All returns 



(Theummtd 
Oollmrt) 



(1) 



315,466,382 

257,^*17,854, 

9,530,143 

5,056,793 

21,071,756 

5,299,575 

2,727,661 
8,966,046 

962,164 

654,794 

2,308,657 



635,082 
-155,634 



-82,709 



Percent 
of 

adjusted 
gross 
ijicome 



(2) 



100.0 

81.8 
3.0 
1.6 
6.7 

1.7 



Returns with at least one 
taxpayer age 65 or over 






(3) 



24,273,073 

10,123,909 
4,328,514 
2,056,125 
1,844,910 

1,484,889 

1,357,207 
925,087 

751,381 
494,170 
451,595 

Z12,22n 

227,299 
-36,929 

-7,3U 



Percent of— . 



Adjusted 
gross 
income 



Adjusted 
gross 
Inccme 
from all 
returns 



(4) 



100.0 

41.7 

17.8 

8.5 

7.6 

6.1 

5.6 
3.8 

3.1 
2.0 
1.9 

1.1 
.9 



(5) 



7.7 

3.9 

45.4 

40.7 

8.8 

28.0 

49.8 
10.3 

78.1 
75.5 
19.6 



35.8 
22.3 



See text for "Description of the Sample and Limitations of the Data" and "Explana- 
tion of classifications and Terms." 



It is evident that the composition of income for this 
particular group of returns is markedly different from 
that for all returns. For instance, salaries and wages 
represented only 42 percent of the $24,273,073,000 
adjusted gross income on returns with at least one 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



11 



taxpayer age 65 or over, while for all returns, 82 
percent of adjusted gross income was salaries and 
wages. On the other hand, dividends and interest 
were 18 percent and 8.5 percent, respectively, of the 
income for this particular segment of returns, but were 
only 3 percent and 2 percent, respectively, of the 
income on all returns. 

The 5,214,000 returns with at least one taxpayer 
age 65 or over showed 8 percent of the $315,466,382,000 
adjusted gross income reported on the 61,028,000 in- 
dividual returns for 1960. However, the returns with 
age exemptions showed 45 percent of the dividends, 41 
percent of the interest, 50 percent of the rents, 47 
percent of the royalties, and 77 percent of the pensions 
and annuities reported by all taxpayers. 

To obtain data reported by taxpayers age 65 or over, 
returns with either one or two exemptions for age were 
segregated from returns without such exemptions. Re- 
turns with age exemptions included joint returns of 
husbands and wives whether one or both showed an 
exemption for age. Of the 5,214,000 returns with age 
exemptions, 3,107,000 were joint returns. Among 
these returns, there was 1,454,000 returns on which 
both husband and wife reported an age exemption, 
therefore, 6,668,000 persons claimed an exemption for 
age on the 1960 returns. This compares with 6,273,000 
persons who claimed age exemptions for the income 
year 1956. 

Three basic tables were compiled from the returns 
with at least one taxpayer age 65 or over. Data are 
distributed by adjusted gross income classes in these 
tables. Table 18 shows sources of income, exemptions, 
taxable income, and tax items. Table 19 shows the 
deductions reported by the taxpayers who elected to 
itemize deductions. Table 20, shows the total number 
of exemptions and number of dependents reported on 
joint returns, returns of single persons not head of 
household or surviving spouse, and all other returns 
with at least one taxpayer age 65 or over. 



ITEMIZED NONBUSINESS DEDUCTIONS 

Continuing a trend evident in recent years, the 
proportion of all returns with itemized deductions 
increased again in 1960. Taxpayers claimed itemized 
deductions on 24,083,000 of the 1960 returns, 1,573,000 
more than the number of itemized deduction returns 
for 1959. Itemized deductions returns comprised 39.5 
percent of the 61,028,000 returns filed for 1960. 

Total itemized deductions for 1960 were $35,313, 129,- 
000, which was $3,295,792,000 higher than the deduc- 
tions itemized for 1959. The deductions claimed were 
19.5 percent of the adjusted gross income of $181,131,- 
130,000 reported on these returns. The average total 
deduction per return was $1,466. 



Table L.— TOTAL ITEMIZED DEDUCTIONS: 1960 AND 1959 
(Taxable and nontajcable returns] 





Total 

number of 

returns 


Returns with itemised 
deductions 


Total itemized 
deductions 


Income year 


Number 


Percent of 
total 


Amount 
(Thouaand 
dot tar a) 


Percent of 

adjusted 

gross 

income 




CD 


(2) 


(3) 


C^) 


(5) 


1960 

1959 


61,027,931 
60,271,297 


2*;, 083, 263 
22,510,245 


39.5 

37.3 


35,313,129 
32,017,337 


19.5 
19.1 



Chart 3. -ITEMIZED NONBUSINESS DEDUCTIONS, 


1960 AND 1958 


■ Total deductions 




^^^^^^^^^^^^^^^^mo^^^^^ 


^^^^^^^35.3 


HHHHHHHHHHBi958HHHHHHHHi 


127.5 


1 Taxes 


^^^^^^^^^ 10.5 


pnnniii ^ ^ 




1 Interest paid 




^^^^^^^^ 8.4 


■umiii ^^ 




1 Contributions 




^^^^^^ 6.8 




wjumijii^^ 




H Medical and dental 




^^^^P S'2 


■■■i 4.3 




1 Other deductions 




^^^^ 4.4 


■nm 


1 1 


5 10 15 20 25 


30 35 


BilUon dollars 





Table L shows a comparison of the number of re- 
turns and the itemized deductions for the tax year 
1960 with those for 1959. 

Chart 3 shows the total itemized deductions and the 
specific deductions for 1958 and 1960. Detailed ite- 
mized deductions for 1959 are not available for com- 
parison. 

Total itemized deductions increased from $27,497,- 
908,000 for 1958 to $32,017,337,000 for 1959, and to 
$35,313,129,000 for 1960. 

The largest deduction for 1958 and also for 1960 
was taxes, and this deduction showed a greater in- 
crease in the 2-year period than any other deduction 
item. The 1960 deduction was about 41 percent higher 
than the 1958 figure. 

For the current year, taxes were deducted on 98 
percent of the itemized deduction returns, contributions 
on 96 percent, interest paid on 78 percent, and medical 
expense on 60 percent. 



CONTRIBUTIONS 

About 96 returns of every 100 with itemized deduc- 
tions for 1960 had a deduction for contributions. The 
total deduction for contributions was $6,750,326,000 
reported on 23,106,000 returns. Description of the 
allowable deduction is given among the itemized deduc- 
tions later in this report. 

In general, contributions equaling 20 percent of 
adjusted gross income were allowed as a deduction. 
However, there was an additional allowance to the 
extent of 10 percent of adjusted gross income, if the 
extra contributions consisted of gifts to special organi- 
zations: churches, tax-exempt educational institutions 
or hospitals, and organizations directly engaged in 
continuous medical research. Under certain conditions, 
an unlimited deduction for contributions was allowed 
if the taxpayer met the specific provisions. 

Table M presents the number of returns and total 
amount of deductions for contributions by adjusted 
gross income classes, together with returns that showed 
contributions to be in excess of 20 percent of adjusted 



662377 O - 62 



12 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table M. 



-DEDUCTIBLE CONTRIBUTIONS IN EXCESS OF 20 PERCENT OF ADJUSTED 
GROSS INCOME 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 $4,500 

$4,500 under $5,CX)0 

$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. 



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 



Number of 

returns 

vrtth 

contribu- 
tions 



(1) 



23,106,299 



21,483,852 



49,627 
221,264 
334,417 
493,315 

694,681 

876,516 

1,034,223 

1,219,385 

1,352,975 

3,a6,712 
2,991,316 
2,302,590 
1,689,010 
1,173,729 

2,432,924 

610,062 

273,670 

396,949 

96,631 

13,824 

4,298 

4,731 

716 

287 



1,622,447 



25,206 
103,416 
185,542 
217,535 
223,261 

215,613 
165,807 
140,043 
108,936 
79,006 
158,082 



7,740,768 

11,525,390 

3,840,141 



Deduction 

for 
contribu- 
tions 

(Thoummnd 
dollarm) 



Returns with deduction 

for contributions 

exceeding 20 percent of 

adjusted gross income 



(2) 



6,392,606 



3,245 
19,392 
37,631 
64,402 

101, U7 
138,994 
178,163 
223,126 
260,393 

649,749 
668,878 
566,785 
468,841 
365,576 

935,476 
342,695 
200,671 
469,246 
272,761 

102,504 
56,340 

134,457 
53,122 
79,042 



357,720 



2,426 

9,272 

22,082 

31,095 

34,604 

37,865 
34,170 
29,094 
24,483 
20,572 
112,057 



1,272,126 
2,765,416 
2,712,784 



Number of 
returns 



(3) 



101,130 



6,256 
6,320 
7,391 

7,1X 
6,728 
5,826 
6,918 
6,125 

7,497 
7,459 
4,734 
3,097 
2,501 

6,722 
3,188 
1,840 
4,703 
3,130 

1,185 
538 
962 
189 



99,863 



12,332 
13,682 
18,333 
14,715 
13,205 

9,122 
5,272 
3,465 
2,937 
1,938 
4,862 



148,298 
29,490 
23,205 



Amount in 
excess of 
20 percent 
(Thousand 
Oattmrm) 



(4) 



526 

725 
893 

1,108 
1,149 
1,520 
1,409 
1,294 

2,100 
2,672 
1,748 
1,045 
1,399 

4,259 
3,175 
2,814 
9,985 
12,275 

7,666 
5,566 

19,265 
8,962 

22,504 



68,512 



1,077 
1,062 
2,311 
2,513 
1,954 

1,907 
1,273 
710 
682 
1,606 
53,417 



23,755 

11,257 

147, 595 



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



the grand 



gross income. For 1960, there were 201,000 returns 
on which the deduction was more than 20 percent of 
adjusted gross income and the excess contributions 
were $182,607,000. These returns represented less 
than 1 percent of the total number of returns with a 
deduction for contributions. One-half of the returns 
with excess contributions were taxable returns on which 
62 percent of the excess contributions occurred. 

Basic table 9 presents a frequency distribution of 
the returns with a deduction for contributions for 1960, 
in which the combined taxable and nontaxable returns 
are cross classified by adjusted gross income classes 
and by size of the deduction for contributions. 



MEDICAL DEDUCTION AND EXPENDITURE 

Within certain limitations, a deduction for unreim- 
bursed medical and dental expense was allowed tax- 
payers who itemized their deductions. An income tax 
law change permitted, for 1960, the deduction of medical 
expenses paid for a dependent parent age 65 or over 
without the reduction of 3 percent of adjusted gross 
income. 

With this change in law, a revised medical schedule 
was incorporated into the section for listing itemized 
deductions on Forms 1040 and 1040W. Also, a new 
"Medical and Dental Expense Statement," Form 2948 



(a facsimile is included on page 160), was provided 
for taxpayers who were entitled to the larger deduction 
for expenses paid for persons listed in Group 1 below. 
For all persons with medical and dental expenses 
who were in Group II below, the revised schedule on 
Forms 1040 and 1040W was simpler to use than the 
"Medical and Dental Expense Statement." 

Persons in Group I included (1) taxpayer and wife 
if either was 65 years of age or older, and (2) each 
65-year-old (or over) dependent parent of the taxpayer 
or his wife. Persons in Group II included (1) taxpayer 
and wife if both were under 65 years of age, (2) de- 
pendent parents, who are under 65 years of age, of 
taxpayer or wife, and (3) all other dependents regard- 
less of age. Both groups include persons under 65 years 
of age and persons 65 years or older. However, per- 
sons age 65 or over predominate in Group I and persons 
under 65 predominate in Group II. A taxpayer may 
have paid medical expenses for persons in either Group 
I or both groups. 

Data were taken from all medical schedules on the 
1960 returns or attached thereto, regardless of whether 
there was an allowable deduction used in computing 
taxable income. On the other hand, medical expense 
data could not be included for taxpayers who took a 
medical deduction, but failed to supply the expense 
schedule. 

In table N, the entire cost of drugs and of medical 
and dental care is shown separately for persons in 
each of the two groups, I and II above. These costs 
are the entire expenditure reported by the taxpayer 
whether or not such expenses resulted in an allowable 
deduction. 

The entire medical expenditure reported on medical 
schedules was $8,595,130,000. About 48 percent of 
this expenditure was on returns with adjusted gross 
income $5,000 under $10,000. Returns with income 
under $5,000 showed 29 percent of the expenditure, and 
returns with income of $10,000 or more showed the 
remaining 23 percent. 

Total drug cost included in the expenditure was 
$1,734,369,000, most of which was for persons in 
Group II, representing, in general, drugs for persons 
under 65 years of age. 

Percentage limitations or a specified maximum amount 
determined the allowable medical and dental expense 
deduction shown in table N. For the purpose of de- 
termining medical expense to be used for the deduction, 
drugs and medicine were included only to the extent 
that they exceeded 1 percent of adjusted gross income. 
Nevertheless the drug cost in table N is the entire 
cost before the application of the 1 percent rule. The 
medical and dental cost for persons in Group I were 
included in full as medical expense. The medical 
and dental expense for persons in Group II could be 
considered as medical expense only to the extent that 
it exceeded 3 percent of adjusted gross income. Table 
N shows the entire cost before applying this rule. The 
medical expense in excess of the amount excluded by 
the foregoing percentage limitations was subject to a 
maximum allowance for a deduction, based on marital 
status and number of dependents. A detailed description 
of the computation of the allowable deduction for medical 
and dental expense is shown later in this report. 

Because of the variation between returns with medi- 
cal schedules which may or may not have resulted in 
a deduction, and returns with a deduction but no schedule 
available, the entire expenditure is not precisely re- 
lated to the deduction. 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table 0.— DEDUCTION FOR TAXES BY TYPES OF TAX AND ADJUSTED GROSS INCOME CLASSES 



Adjusted gross Income classes 







State and local 
























All other 
taxes 




Number of 


Amount 


NuiDber of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 


(Thoumand 


returns 


(Thouaand 


returnfi 


(Thoummnd 


returns 




(noummnd 






dolltfi 




doll»r») 




dotltrm) 




doltmrmi 


dotUf) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


w 


(9) 




23,666,445 


10,525,698 


16,352,254 


4,134,146 


18,043,780 


1,872,367 


11,332,012 


1,875,399 


2,643,736 


1 


21,9.i2,071 


10,004,720 


15,191,237 


3,852,413 


16,872,931 


1,301,099 


10,966,212 


1,837,281 


2,513,927 


2 


50,159 


2,901 


10,698 


689 


38,530 


726 


7,962 


99 


1,387 


3 


227,891 


20,500 


55,679 


6,178 


171,239 


4,592 


55,570 


762 


8,968 


4 


348,399 


42,206 


113,276 


14,291 


268,203 


9,589 


95,056 


2,151 


16,175 


5 


510,782 


72,756 


197,966 


25,763 


336,271 


15,919 


164,750 


3,713 


27,356 


6 


715,921 


120,840 


282,683 


42,301 


543,872 


26,546 


244,694 


7,391 


44,102 


7 


904,670 


176,416 


408,576 


61,748 


678,628 


37,466 


347,146 


11,683 


65,519 


8 


1,067,372 


237,657 


531,727 


85,766 


322,373 


51,795 


443,234 


16,770 


83,326 


9 


1,262,294 


311,661 


678,695 


111,490 


955,226 


66,275 


546,182 


24,039 


109,857 


10 


1,401,223 


387,026 


842,294 


144,738 


1,065,228 


81,580 


618,633 


31,310 


129,393 


11 


3,303,702 


1,061,929 


2,233,054 


412,904 


2,491,977 


219,395 


1,561,290 


86,967 


342,663 


12 


3,046,6-19 


1,U5,381 


2,300,980 


469,168 


2,329,849 


232,256 


1,550,452 


102,635 


341,322 


13 


2,332,831 


1,011,067 


1,343,466 


423,348 


1,790,163 


199,866 


1,279,441 


107,031 


280,322 


U 


1,717,236 


834,186 


1,414,309 


354,675 


1, 334, 333 


166,182 


972,762 


97,739 


215,590 


15 


1,188,801 


646,617 


1,012,469 


277,001 


940,061 


128,000 


695,533 


34,135 


157,431 


16 


2,452,500 


1,644,396 


2,101,558 


693,107 


1,944,756 


306,918 


1,489,115 


235,008 


359,365 


17 


615,917 


594,646 


514,753 


238,422 


435,763 


91,210 


387,280 


163,910 


101,104 


18 


275,573 


342,898 


225,520 


126,627 


216,838 


46,229 


175,106 


120,348 


49,694 


19 


399,058 


740,156 


321,553 


230,665 


313,377 


80,145 


255,244 


331,303 


98,043 


20 


97,123 


349,563 


77,313 


36,365 


76,670 


26,238 


61,098 


190,942 


46,013 


21 


13,903 


95,914 


10,946 


20,233 


10,975 


5,128 


3,965 


57,901 


12,652 


2? 


4,315 


42,713 


3,504 


8,173 


3,477 


1,846 


2,816 


26,956 


5,738 


?■> 


4,746 


75,054 


3,868 


12,741 


3,318 


2,376 


3,171 


49,256 


10,681 


?4 


717 


21,769 


605 


3,029 


577 


506 


474 


15,241 


2,993 


25 


289 


26,466 


235 


2,491 


222 


316 


188 


19,936 


3,723 


26 


1,724,374 


520,978 


1,161,017 


281,733 


1,175,849 


71,268 


365,800 


38,118 


129,859 


27 


29,679 


6,125 


19,854 


3,804 


15,014 


766 


4,158 


261 


1,294 


28 


113,269 


18,423 


61,312 


11,951 


68, 865 


2,013 


13,949 


308 


4,151 


29 


195,828 


40,345 


122,956 


25,718 


118,437 


4,183 


31,285 


1,261 


9,183 


30 


225,263 


53,404 


151,519 


33,135 


143,151 


5,918 


41,391 


3,076 


11,275 


31 


243,065 


63,408 


155,999 


34,950 


171,659 


9,016 


42,194 


1,430 


18,012 


32 


226,016 


62,415 


151,002 


35,049 


154,214 


8,218 


50,661 


3,094 


16,054 


33 


176,810 


54,125 


US, 884 


28,496 


131,938 


8,303 


41,171 


2,461 


l/i,865 


34 


149,640 


49,407 


107,510 


26,873 


109,025 


7,700 


33,447 


2,282 


12,552 


35 


114,838 


38,095 


82,675 


19,616 


33,056 


6,442 


32,089 


1,623 


10,414 


36 


83,193 


29,065 


59,447 


14,431 


60,717 


5,009 


24,657 


1,650 


7,975 


37 


166,723 


106,166 


129,859 


47,710 


119,773 


13,700 


50,798 


20,672 


24,034 


38 


8,046,362 


1,786,775 


4,152,757 


727,487 


5,985,646 


352,056 


2,833,279 


115,369 


591,863 


39 


11,749,285 


4,778,310 


8,934,354 


1,978,055 


9,001,534 


958,287 


6,106,391 


484,161 


1,358,307 


40 


3,870,798 


3,960,113 


3,265,143 


1,428,604 


3,061,600 


562,024 


2,337,342 


1,275,369 


693,616 


41 



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 $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000.... 

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



Nontaxable returns, 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 $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 



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



TYPES OF TAXES 



OTHER DEDUCTIONS BY TYPE 



The revised schedule for itemized deductions on 
the 1960 returns. Forms 1040 and 1040W, listed three 
distinct types of taxes to be reported separately. 
These three were real estate taxes, State and local 
sales taxes, and State income taxes. Table O shows 
the three specific types of taxes classified by size of 
adjusted gross income, together with the amount of 
taxes unspecified by type and the total amount of taxes 
itemized in the deductions schedule. Taxes were the 
most frequent type of deduction itemized and amounted 
to more than any other single itemized category. The 
deduction for taxes, claimed on 23,666,000 returns, 
amounted to $10,525,698,000 or 30 percent of total 
itemized deductions. The largest of these specified 
types of taxes deducted was real estate taxes totaling 
$4,134,146,000 on 16,352,000 returns. The second 
largest tax reported was State income taxes totaling 
$1,875,399,000 on 11,332,000 returns. State and local 
sales taxes of $1,872,367,000 werededucted on 18,049,000 
returns. Although amounting to less than either of the 
other two types of taxes. State and local sales taxes 
deduction was reported more frequently. Seventy- six 
percent of the returns with deduction for taxes showed 
State and local sales taxes. The 18,049,000 returns 
with State and local sales taxes are distributed by size 
of sales tax deduction in table P. The largest number 
of returns among the 17 class intervals for size of 
sales tax is 2,279,000 returns in the size class $100 
under $125. 



An analysis was made of the items reported in the 
other deductions part of the schedule of deductions 
itemized by taxpayers, and the amounts for the following 
six types of deductions were tabulated: casualty and 
theft losses, child care, alimony paid, employee business 
expense, entertainment expense, and educational ex- 
pense. The result of this analysis of other deductions 
is presented in table Q. 

Casualty and theft losses were the net losses on non- 
business property resulting from fire, shipwreck, or 
automobile accident; natural forces such as flood, 
storm, hurricane, tornado, mine cave-in, and sonic 
boom, and theft or embezzlement of money and property. 
The deduction was limited to the net loss sustained. 
Though the loss was measured by the difference between 
the fair market value of property just before the casualty 
and its fair market value immediately after the casualty, 
the deductible loss could not exceed the cost or other 
adjusted basis of the property reduced by insurance 
or other reimbursement received. The deduction claimed 
for casualty and theft losses was $450,402,000 occurring 
on 2,280,000 returns. 

Child care was an allowable deduction in the case 
of employed women (married or single) and widowers 
(including those divorced or legally separated) for ex- 
penses paid for the care of a dependent child under 12 
years of age, or a dependent incapable of caring for 
himself, while the taxpayer was gainfully employed. 
In either case, the taxpayer must be entitled to the 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



15 



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78,179 


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16 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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•> a. 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



17 



dependency exemption for the person who is being 
cared for. The deduction was limited to $600, re- 
gardless of the number of dependents cared for, but 
could not exceed the expenses paid. This deduction 
was allowed a working wife only if (1) she filed a joint 
return with her husband, and (2) their combined ad- 
justed gross income was less than $5,100. However, 
neither limitation applied if the husband was incapable 
of self-support because he was mentally or physically 
defective. There were 272,000 returns with child care 
expense deduction of $103,117,000. 

Alimony paid was deducted, under certain circum- 
stances, for alimony payments to the taxpayer's former 
spouse, or separate maintenance payments to the tax- 
payer's spouse. To be deductible, such payments 
must meet the provisions stipulated in the Income Tax 
Regulations. In general, payments must have been (1) 
required under the terms of the decree of divorce or 
separation, or a written instrument incident to such 
decree; (2) paid in discharge of a legal obligation based 
on the marital relationship; (3) paid after the decree; 
and (4) made periodically. The deduction did not in- 
clude payments which have been specified as support 
of minor children, lump sum cash settlements required 
by the decree or agreement, payments before the 
decree, payments accruing before the decree and paid 
subsequently, nor any payment not required by the 
decree or agreement. Alimony paid was reported on 
132,000 returns with a deduction of $219,290,000. 

The three deductions pertaining to employee ex- 
penses—employee business expense, entertainment ex- 
pense, and educational expenses— reported in the schedule 
for other deductions were only part of the employee 
expenses. A large amount of employee expensewas 
deducted from gross salaries and wages and thereby 
excluded from adjusted gross income. Consequently, 
employee expenses reported in other deductions were 
only the portion which could not be deducted from 
salaries arid wages. Self-employed persons reported 
similar expenses in schedules C and F, which were 
not included in the analysis of the taxpayers' other 
deductions shown in table Q. 

Employee business expense included expenses per- 
taining to employment that were not deductible from 
gross income- in computing adjusted gross income, 
but deductible only to the extent that the expenses were 
in excess of the employer's allowance or reimbursement. 
Along with unreimbursed expenses, employees deducted 
cost of special apparel and equipment (required by 
ballplayers, firemen, police officers, letter carriers, 
nurses, faculty members ofmilitary schools, transporta- 
tion employees, and commercial fishermen), member- 
ship dues paid to professional societies and union dues, 
fees paid to employment agencies, subscription expenses 
paid to professional journals, and cost of safety equip- 
ment, small tools, and materials for the job. Employee 
business expenses occurred in the other deduction sched- 
ule on 12,720,000 of the itemized deduction returns. 
This was over one-half of the total number of itemized 
deduction returns for the year. Employee business 
expense occurred much more often than any of the other 
five selected deductions. The deduction amounted to 
$2,267,319,000. 

Entertainment expense, incurred in the course of 
the taxpayer's employment, which was directly related 
to the operation of his employer's business, could be 
deducted in other deductions if not reimbursed. A 
salaried employee must show that his employer re- 



quired or expected him to incur entertainment expense 
in connection with his work in order to have this de- 
duction. Entertainment expense of $99,691,000 was 
deducted on 278,000 returns. 

Educational expense was allowed if incurred for the 
purpose of (1) maintaining or improving skills required 
for present employment, or (2) meeting the employer's 
requirements, or requirements of law or regulations, 
imposed as a condition for retention of the employee's 
salary, status, or employment. The taxpayer must 
have been currently employed to obtain this deduction. 
Cost of travel, meals, and lodging were deducted in 
compiling adjusted gross income, so that, only nonreim- 
bursed expenditures for tuition, books, laboratory fees, 
dues to professional societies, and the like were reported 
in the other deduction schedule. Deduction of $90,183,000 
for educational expense was claimed on 503,000 returns. 

Miscellaneous deductions were those remaining in the 
schedule for other deductions after the above six selected 
deductions were extracted. Significant among these were 
the share of interest and taxes paid by a tenant-stock- 
holder in a cooperative housing corporation, gambling 
losses to the extent of gains in adjusted gross income, 
amortization of bond premium, expense connected with 
production or collection of income, expense of manage- 
ment or protection of property held for the production 
of income, safety deposit rental, and tax return pre- 
paration expense, as well as any other authorized non- 
business deduction not elsewhere reported. 



MARITAL STATUS OF TAXPAYER 

Table R shows the number of returns for 1960 and 
the amounts of adjusted gross income and taxable in- 
come for each of the five marital groups. Nearly 62 
percent of all returns for 1960 were joint returns 
filed by husbands and wives. The 37,624,000 joint 
returns had adjusted gross income of $248,726,045,000. 
This was approximately 79 percent of the total adjusted 
gross income for 1960. Other married persons filed 
2,038,000 separate returns, each independently from 
his spouse. These returns showed adjusted gross income 
of $6,705,700,000. 



Table R.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND TAXABLE 
INCOME BY MARITAL STATUS OF TAXPAYER 

[Taxable and nontaxable returns] 





Returns 


Adjusted 


Taxable 


Marital statue of taxpayer 


NujDber 


Percent 
of 
total 


less deficit 

(Thautand 
dotUra) 


income 
dotlmrm) 




(1) 


(2) 


(3) 


M 




61,027,931 


100.0 


315,466,382 


171,627,771 






Joint returns of husbands and wives 

Separate returns of husbands and wives.. 


37,623,778 

2,037,562 

1,041,44* 

101,624 

20,223,523 


61.7 
3.3 
1.7 
0.2 

33.1 


244,726,045 

6,705,700 

5,533,109 

435,891 

54,065,637 


132,007,992 

3,760,156 




214,027 
32, 350, 563 


Returns of single persons not head of 







There were 20,224,000 returns filed by single per- 
sons not head of household or surviving spouse. Ad- 
justed gross income on these returns was $54,065,637,000. 
Other unmarried persons who claimed status as head 
of household filed 1,041,000 returns with $5,533,109,000 
adjusted gross income. There were 102,000 returns 
filed by widows and widowers who claimed status as 
surviving spouse and reported $435,891,000 adjusted 
gross income. 



18 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table S.— NUMBER OF EXIMPTIONS BY MARITAL STATUS OF TAXPAYER AND TYPE 

OF EXEMPTION 

[Taxable and nontaxable returns! 





Total 

number of 

exemptions 


Number of exemptions for— 


tterltBl status 


Taxpayers 


Age and 
blindness 


Dependents 




^1) 


(2) 


(3) 


(4) 




175,305,206 


98,651,709 


6,761,819 


69,891,678 






Joint returns of husbands and wives. 
Separate returns of husbands and 


1^1,980,053 

3,609,203 

2,296,761 

280,703 

27,138,486 


75,2^7,556 

2,037,562 

l,041,i« 

101,624 

20,223,523 


4,622,348 

61,531 
56,194 
8,200 

2,013,546 


62,110,149 
1,510,110 


Returns of heads of household 


1,199,123 
170,879 


Returns of single persons not head 
of household or surviving spouse... 


4,901,417 



EXEMPTIONS 

There were 175,305,000 exemptions claimed on the 
1960 individual returns. This was 3,292,000 more 
exemptions than appeared on the 1959 returns. The 
exemptions for 1960 included 98,652,000 exemptions for 
taxpayers, 69,892,000 for dependents, and 6,762,000 
for age and blindness. The per capita exemptions for 
taxpayers and dependents of 168,543,000 represented 
approximately the population covered by income tax 
returns. 

Taxpayer exemptions for 1960 were 1,123,000 above 
those for 1959. Exemptions were claimed for 2,119,000 
more dependents than for the preceding year, and the 
number of age and blind exemptions was 50,000 higher 
than last year. 

In table S, the number of exemptions for 1960 are 
distributed by five marital groups and type of exemp- 
tions . 



SOURCES OF DATA 

Income and tax data in this report were estimated 
from a sample of unaudited individual income tax re- 
turns, Forms 1040, 1040W, and 1040A, filed by citizens 
and residents during the calendar year 1961 in the 
district offices of the Internal Revenue Service and 
with the Director of International Operations in the 
National Office. The sample represented all individual 
returns for the income year 1960 regardless of when 
filed. The majority of the returns showed income 
reported on the calendar year basis, but a relatively 
small number did have noncalendar accounting periods. 
Tentative returns and returns with no information 
regarding income and tax were eliminated from the 
tables. 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 gross income 
for the year, and every person regardless of age or 
gross income who had self- employment earnings of 
$400 or more during the tax year. Gross income, for 
the purposes of filing, included earned income from 
sources without the United States, even though tax ex- 
empt. Citizens of the United States and aliens who 
were bona fide residents of Puerto Rico filed a return 
if they met the income test. Persons with gross income 
below the filing requirement who had income tax with- 
held from wages filed a return to claim refund of tax, 
although not otherwise required to do so. 



Three return forms were available for reporting 
the income for 1960. Form 1040A, 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 1040W, a 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 dividends, but with no other income 
of any kind. Form 1040, a 4-page form with additional 
schedules, was available 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. 

For the income year 1960, there were 18,757,000 
returns filed on Form 1040A, 7,363,000 on Form 1040W, 
and 34,908,000 on Form 1040, totaling 61,028,000 re- 
turns. There appears to have been considerable shift 
in the form of return used between 1959 and 1960. 
Returns, Forms 1040 and 1040A, increased and Form 
1040W decreased in number this year. 

Returns filed on Form 1040A showed an increase 
of approximately one-half million over the number for 
1959. Increases occurred in both the under $5,000 
adjusted gross income and the $5,000 or more adjusted 
gross income groups. 



Table T. —NUMBER OF RETURNS BY FORM OF RETURN: 

[Taxable and nontaxable returns] 



1960 AND 1959 



Form of return, type of deduction, and 
incoae group 



Grand total. 



With standard deduction 

With itemized deductions (Forma 1040 and 

1040W) 

Returns on which tax table was used 

( included above) 



Form 1040A 
With standard deduction, total. 



Adjusted gross income under $5,000 

Adjusted gross income $5,000 under 

$10,000 

Adjusted gross income $10,000 or more... 



Form 1040V 



Total. 



Adjusted gross income under $5,000 

Adjusted gross income $5,000 under $10,000. 
Adjusted gross income $10,000 or more 



With staixlard deduction, total 

Adjusted gross income under $5,000. . . . 
Adjusted gross income $5,000 under 

$10,000 

Adjusted gross income $10,000 or more. 

With itemized deductions, total 

Adjusted gross income under $5,000.... 
Adjusted gross Income $5,000 under 

$10,000 

Adjusted gross income $10,000 or more . 

Form 1040 



Adjusted gross income under $5,000 

Adjusted gross income $5,000 under $10,000. 
Adjusted gross income $10,000 or more 



With standard deduction, total 

Adjusted gross income under $5,000 

Adjusted gross income $5,000 under 

$10,000 

Adjusted gross income $10,000 or more... 

With itemized deductions, total 

Adjusted gross income under $5,000 

Adjusted gross income $5,000 under 

$10,000 

Adjusted gross income $10,000 or more... 



(1) 



61,027,931 



36,944,668 
24,083,263 



18,756,624 



15,519,212 



3,237,080 
(') 



7,362,867 



3,017,308 

4,003,385 

342,174 

2,152,561 
1,284,138 

772,815 
95,608 

5,210,306 
1,733,170 

3,230,570 
246,566 



16,906,489 
13,025,833 
4,976,118 

16,035,483 
10,252,459 

4,446,353 
1,336,671 

18,872,957 
6,654,030 

8,579,480 
3,639,447 



(2) 



60,271,297 



37,761,052 
22,510,245 

27,673,872 



15,183,763 
3,117,823 



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 



17,096,307 
12,263,604 
4,459,663 

16,592,898 
10,667,509 

4,583,908 
1,341,481 

17,226,676 
6,428,798 

7,679,696 
3,U8,182 



Increase or 
decrease (-) 
1960 over 
1959 



(3) 



-816,384 

1,573,018 

-618,063 



119,257 
(•) 



-644,308 

-161,573 

18,611 

-7U,007 
538,462 

-173,126 
-2,419 

-73,263 
-105,846 

11,553 
21,030 



-189,818 
762,229 
516,455 

-557,415 
-415,050. 

-137,555 
-4,810 

1,646,281 
225,232 

899,784 
521,265 



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

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



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



19 



The number of returns filed on Forms 1040W de- 
creased nearly 10 percent from the number of 1040W 
returns for 1959. The major reduction in 1040W 
returns was in the income group under $5,000 adjusted 
gross income; a lesser decline occurred in the income 
group $5,000 under $10,000 adjusted gross income. 
There was a slight increase in the number of Form 
1040W returns with $10,000 or more adjusted gross 
income. The rules governing use of this form remained 
the same for both years. 

The number of Form 1040 returns for 1960 was more 
than one million above the number filed on this form 
for 1959. The increase in the income categories $5,000 
or more adjusted gross income, more than compensated 
for the fewer returns in the income group under 
$5,000 adjusted gross income, resulting in a net increase 
for this year. 

Nonbusiness deductions were itemized on 24,083,000 
returns, Form 1040 and Form 1040W, for 1960. This 
is the largest number of itemized deductions returns 
ever filed. The standard deduction was elected on 
36,945,000 returns filed on the three income tax forms, 
60.5 percent of the total number of returns. The use 
of the standard deduction continued to fall off as al- 
lowable deductions of more taxpayers exceeded the 10 
percent standard deduction. 

Income tax was determined from the tax table on 
27,056,000 returns with adjusted gross income under 
$5,000 in the current year, a decrease of 618,000 from 
1959. Tax table returns represented 44 percent of 
the total returns filed. Of all returns with adjusted 
gross income under $5,000, the area in which tax 
table usage is applicable on any of the three income tax 
forms, tax table returns constituted 76 percent. Both 
percentages are lower than the corresponding propor- 
tions for 1959. 

Table T presents a comparison of the number of 
returns for the current year with those for the prior year 
by form of return filed, adjusted gross income groups, 
and type of deduction reported. 



DESCRIPTION OF THE SAMPLE AND LIMITATIONS 
OF THE DATA 

The data presented for individual income tax returns 
for 1960 were based on a stratified systematic sample 
of all Forms 1040, 1040W, and 1040A filed during 
1961. The total sample consisted of 436,690 returns, 
about 0.71 percent of the total number filed for the year. 

Sample selection. — To facilitate the administrative 
processing of returns for collection and audit purposes, 
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. These classifications 
also provided effective sampling strata since the chara- 
acteristics on which the strata were based correlated 
highly with the principal income and tax characteristics 
being estimated. The sample design was adapted to fit 
these regular return sorting procedures. 

Within each of the strata, returns were assigned 
consecutive account numbers and the sample was se- 
lected systematically by withdrawing from the various 
strata all returns with designated account number 
endings. For example. Form 1040A returns were se- 



Table U . —NUMBER OF INDIVIDUAL INCOME TAX RETURNS FILED, NUMBER IN 
SAMPLE, AND THE PRESCRIBED SAMPLING RATE BY SAMPLING STRATUM 

(Taxable and nontaxable returns] 



Sampling stratiun 



Grand total, all returns 

Fonn IWOA 

Form lOiO and lOiOW, adjusted gicss ineome- 
Under $10,000: 

Nonbusiness 

Schedules C and F 

$10,000 under $50,000: 

Nonbusiness 

Schedules C and F 

$50,000 under $150,000: 

Nonbusiness 

Schedules C and F 

$150,000 and over: 

Nonbusiness 

Schedules C and F 

Prior year delinquent: 

Adjusted gross income under $50,000.... 

Adjusted gross income $50,000 and over, 



Number of 

returns 

filed 



(1) 



61, 12.4, 068 
18,801,795 



27, 963, 803 
8, 7«, 158 



3, 730, 622 
1, 377, 713 



53, 637 
53,734 



5,300 
5,086 



389, 039 

181 



Number of 

returns 
in sample 



(2) 



436, 690 
56,701 



84,403 
87,048 

110, 336 
40,194 

15,531 
28,075 

5,300 
5,086 

3,835 

181 



Prescribed 
sampling 



(3) 



3/1,000 



3/1,000 
1/100 

3/100 
3/100 

3/10 
5/lO< 

Vl 
VI ^ 

1/100 

VI 



lected according to the prescribed rate of 3 in 1,000, 
by drawing returns having account numbers ending with 
222, 555, and 777. 

Table U 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 "weighting factor" of 331.60 for 
Form 1040A returns was obtained by dividing the 
number of returns in the sample, 56,701, into the total 
number of returns filed, 18,801,795. The primary sources 
of population data were counts made and submitted by 
the district offices and the Office of International Opera- 
tions showing the number of Form 1040, 1040W, and 
1040A returns filed during the calendar year 1961. 

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 U, will disclose slight differences. 
These differences occur for the following reasons: 

(1) an estimated 96,137 returns were excluded from 
the tables because they showed no income information, 

(2) returns were classified in the proper adjusted gross 
income size class regardless of the sampling strata 
to which they were assigned in the field offices, and 

(3) weighted estimates were rounded. 

Separate "weighting factors" were used for the na- 
tional tabulations and for the State tabulations. Re- 
ports 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 



20 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table V — RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT CONFIDENCE LEVEL OF STATISTICS OF INCOME— 1960, INDIVIDUAL INCOME TAX RETURNS 



Adjusted gross Income classes 



Relative 

sampling 

variability 



fThouaanrf 
Oollmrti 



Relative 

sampling 

variability 



Relative 

sampling 

variability 



dollMra) 



Relative 

sampling 

variability 



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 $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 udner $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Returns with no adjusted Income. 



Grand total. 



Returns with adjusted gross income, total. 



Under $603 

$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 

$1,000 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 

^5,000 under $50,000 

$50,000 under $100,003 

$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 income. 



Adjusted gross income 



Taxable income 



Income tax after credits 



61,027,931 



60,592,712 
3,991,109 
2,992,643 
3,941,738 
3,4U,629 
3,405,167 

3,518,964 
3,477,837 
3,399,180 
3,4A4,075 
3,422,448 

6,422,593 
5,291,911 
3,888,676 
2,757,554 
1,905,564 

3,641,612 
786,031 
323,785 

441,401 
101,272 

14,221 

4,413 

4,848 

735 

306 

435,219 



10,288,082 



10,214,404 

157,000 
255,639 
440,393 
421,734 
396,705 

395,985 
387,712 
383,074 
408, 379 
420,942 

974,533 
924,720 
837,086 
694,352 
525,683 

1,485,529 
465,682 
2U,984 

324,146 
82,227 

11,909 

3,803 

4,242 

673 

272 

73,678 



^315,466, 382 



.03 

1.63 
1.89 
1.64 
1.77 
1.78 

1.75 
1.77 
1.80 
1.79 
1.80 

1.27 
1.42 
1.67 
2.01 
2.43 

.45 
1.29 
2.07 
1.71 
1.18 

3.19 



< ' 



316,557,566 

1,305,762 
2,380,642 
4,836,762 
5,972,361 
7,660,097 
9,672,543 
11,287,378 
12,745,813 
14,631,319 
16,250,277 

35,252,993 
34,280,872 
29,080,115 
23,372,451 
18,045,386 

42,804,643 

13,400,430 

7,198,994 

U, 727,469 

6,660,778 

1,695,133 

756,022 

1,384,077 

493,976 

6U,273 

'1,091,184 



(Thmia- dot ) 
171,627,771 



.21 
1.84 
1.92 
1.65 
1.78 
1.78 

1.75 
1.77 
1.80 
1.79 
1.80 

1.27 
1.42 
1.68 
2.01 
2.43 

.46 
1.29 
2.08 
1.75 
1.20 

3.20 






171,627,771 

193,153 

947,993 

1,535,169 

2,292,572 

3,310,213 
4,253,293 
5,214,743 
6,313,836 
7,397,669 

16,738,427 
17,453,362 
16,144,622 
U, 768, 610 
11,139,015 

28,753,744 
9,787,128 
5,465,777 

11,665,286 
5,417,498 

1,349,778 
590,969 

1,056,333 
383,080 
455,501 



3.49 
2.56 
2.62 
2.51 

2.35 
2.27 
2.21 
2.13 
2.07 

1.43 
1.53 

1.76 
2.08 
2.49 

.46 
1.29 
2.08 
1.77 
1.24 

3.30 






38,581 
188,084 
301,822 
447,420 

648,374 

843,640 

1,042,674 

1,270,415 

1,493,236 

3,382,547 
3,537,387 
3,296,665 
2,833,581 
2,311,721 

6,158,538 
2,289,835 
1,395,203 
3,597,608 
2,273,336 

681,157 
319,630 
606,604 
225,573 
280,525 



3.50 
2.57 
2.65 
2.55 

2.38 
2.29 
2.24 
2.15 
2.09 

1.44 
1.54 
1.77 
2.09 
2.50 
.47 
1.31 
2.1/4 
1.84 
1.29 

3.39 






Interest received 



Total domestic and foreign dividends received 



.81 

7.86 
6.37 
4.88 
5.02 
5.11 

5.13 
5.14 
5.16 
5.06 
4.97 

3.33 
3.43 
3.62 
3.98 
4.55 

.89 
1.67 
2.57 

2.02 
1.31 

3.25 



<;> 

(M 



5,012,517 

36,289 

76,103 

169,650 

200,006 

187,477 

185,592 
176,206 
171,179 
165,203 
163,512 

336,141 
302,512 
273,353 
243,490 
183,792 

674,160 
353,634 
231,331 
491,016 
242, 7&4 

60,059 
25,895 
41,543 
11,032 
10,578 

44,276 






1.44 

13.85 
8.94 
7.30 
7.53 
8.41 

8.63 
9.10 
9.68 
10.16 
10.34 
7.46 
7.54 
7.81 
9.03 
9.74 

2.17 
3.84 
5.51 
4.14 
3.26 

5.84 



6,337,927 

86,588 
133,173 
222,796 
220,920 
223,690 

222,967 
203,767 
211,863 
222,964 
226,953 
468,930 
462,080 
468,424 
396,886 
332,022 

1,120,650 

437,275 

217,043 

341,051 

89,531 

13,426 

4,233 

4,673 

716 

296 

47,372 



1.02 

10.93 
9.15 
7.03 
7.08 
6.94 

6.93 
7.05 
6.99 
6.89 
6.79 
4.76 
4.83 
4.32 
5.23 
5.73 

1.07 
1.76 
2.54 
1.97 
1.19 
3.24 



< ' 
C) 



9,913,670 



9,851,119 

22,242 
46,779 
100,744 
127,060 
173,286 

158,964 
U6,189 
132,772 
U5,268 
152,797 
295,623 
273,721 
283,071 
272,721 
224,970 

1,035,795 

782,210 

597,896 

1,699,168 

1,308,735 

493,601 
270,522 
552,989 
199,125 
299,871 
62,551 






1.46 

19.65 
13.25 
10.26 
10.65 
*42,91 

11.48 
12.45 
13.29 
13.67 
U.16 

10.53 
11.24 
11.49 
12.72 
13.60 

2.72 

3.76 
5.29 
3.78 
2.41 

4.64 



^Not subject to sampling variability since the returns in these classes are sampled at a lOO percent rate. 

^Adjusted gross income less adjusted gross deficit. 

^Adjusted gross deficit. 

*This high sampling variability is the result of one return in the sample with dividends and a partnership loss both in excess of $100,000. 



Table U. —RELATIVE SAMPLING VARIABILITY OF ESTIMATED NUMBER OF RETURNS 

[Taxable and nontaxable returns) 



Estimated number of returns 



1,000 

2, 000 

5, 000 

10,000 

IS, 000 

20,000.... 

25,000 

50,000 

100,000... 
250, 000. . . 

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



Returns with adjusted gross incane 



Under $10,000 



(1) 



$10,000 under 
$50,000 



(2) 



$50,000 under 
$150,000 



(1) 



37 
26 
17 
12 
10 

8 
7 
5 
4 
2 

1.6 
1.2 

n.a. 



n.a. - Not applicable. 

^Sample too eniall to yield reliable estimate of sampling variability. 



(3) 



2.6 
2.3 
1.6 
1.2 

n.a. 

n.a. 

n.a. 

n.a. 



were included in the sample. However, the estimates 
which include data from returns showing adjusted gross 
income under $150,000 are subject to sampling varia- 
bility. Table V shows the range, in a percent of the 
estimate, 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 W shows, for estimates of number of returns, 
a conservative range, in a percent of the estimate, 
that would not be exceeded in 19 out of 20 estimates 
prepared from similarly selected samples. Sampling 
variability patterns are presented separately for three 
adjusted gross income classes. For instance, if data 
from returns showing adjusted gross income under 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



21 



$10,000 reveal 100,000 returns having a certain charac- 
teristic, then the relative sampling variability 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 returns having a certain charac- 
teristic, 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 sampling variability was judged to 
be excessive. Where such a deletion has been made, 
the applicable cells have been appropriately footnoted. 

Response and other nonsampling errors.— In process- 
ing 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 processing operations. Over 
90 percent of all individual returns filed during 1961 
were mathematically verified before they were made 
available for sample selection. Any corrections re- 
sulting from mathematical verification of the taxpayer's 
entries are 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. Re- 
turns which showed data in accompanying 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 verified 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. 

There is a underestimation of some frequencies for 
1960, as amounts of less than $1.00 were counted in 
estimating frequency only in the case of interest re- 
ceived, items pertaining to corporate dividends received, 
tax credit for dividends, and income tax after credits. 

An intensive system of sample management and 
control 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, containing a 
historical record of tax returns for certain taxpayers 
who annually report large incomes, provided a further 
check on the completeness of the sample. 

Coverage was improved also by the inclusion of 
prior-year delinquent returns in the sample for the 
purpose of estimating data for 1960 returns that were 
filed after December 31, 1961. It was felt that the 
characteristics of 1960 returns filed too late to be 
included could best be represented by a sample of pre- 
vious year delinquent returns filed during 1961. As 
can be seen in table U, the number of delinquent returns 
filed during 1961 was 389,000. 

However, the controls maintained over the selection 
of the sample and the processing of the source data in 
the field offices did not completely eliminate the pos- 
sibility of error. Also, practical operating considera- 
tions necessitated allowance of reasonable tolerance 
in controlling the processing of these data within the 
Statistics Division. 



EXPLANATION OF CLASSIFICATIONS AND TERMS 
Classifications 

Income and tax data in the basic tables of this report 
are classified by adjusted gross income classes, taxable 
and nontaxable returns, types of tax, standard and itemized 
deductions, size of specified income and deductions, size 
of taxable income, marital status and age of taxpayer, 
number of exemptions other than age or blindness, and 
by States. 

Adjusted gross income classes.— The amount of ad- 
justed gross income reported by the taxpayer on his re- 
turn was the basis for classifying data for the size of 
income. Adjusted gross deficit and a breakeven in ad- 
justed gross income were considered "No adjusted gross 
income" and appear as a separate class. Whenever 
taxable and nontaxable data are combined by size of in- 
come, the nontaxable data are distributed in the class 
denoted by the amount of adjusted gross income reported, 
although when shown separately, data from nontaxable 
returns with $5,000 or more adjusted gross income are 
grouped in the class, $5,000 or more. 

Taxable and nontaxable returns. — Whether a return 
was taxable or nontaxable depended upon the presence 
of absence of an income tax after credits allowed against 
this tax. The self- employment tax was disregarded for 
this classification. For the returns filed on Form 1040W, 
the income tax after credits was computed for each re- 
turn since the amount was not reported on the return it- 
self. 

Taxable returns had a income tax remaining after the 
allowable tax credits were deducted. If the tax after 
credits was less than $1.00, the return was classified as 
a taxable return. 

Nontaxable returns had no income tax remaining after 
tax credits. Some nontaxable returns had income tax 
before credits which was eliminated by the tax credits. 
Many nontaxable returns showed an amount of self- em- 
ployment tax. 

Types of income tax.— Taxable returns were classi- 
fied for the type of income tax paid, that is, the regular 
normal tax and surtax combined, or the alternative tax. 
The self- employment tax was ignored in this classifica- 
tion. 

Returns with normal t£ix and surtax were those showing 
the normal tax and surtax computed according to the 
applicable tax rate schedules, and also included returns 
on which the tax was determined from the tax table. Nor- 
mal tax and surtax occurred on all kinds of returns ex- 
cept those with long-term capital gain on which the al- 
ternative tax was less than the normal tax and surtax. 

Returns with alternative tax were returns with in- 
come 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 tax method was less than 
the normal tax and surtax on statutory income. Alterna- 
tive tax was not effective on taxable income under $18,000. 

Returns with standard deduction or with itemized de- 
ductions.— Standard deduction returns included (1) Form 
1040A returns, (2) Form 1040 and 1040W returns with 
adjusted gross income under $5,000 on which the income 
tax was determined from the tax table, (3) Form 1040 
and 1040W returns with adjusted gross income of $5,000 
or more on which the taxpayer elected to use the stand- 
ard deduction, and (4) returns with no adjusted gross 
income. 



22 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Returns with itemized deductions were returns, Form 
1040 and 1040W, with adjusted gross income against 
which itemized nonbusiness deductions were claimed by 
the taxpayer in the computation of his taxable income. 
A relatively few separate returns of married persons 
who had neither standard nor itemized deductions were 
included in this classification. 

Size of selected sources of income or loss. — For dis- 
tributions of the number of returns with selected sources 
of income or loss in adjusted gross income, returns 
were segregated into categories according to the size 
of a specific income or loss. The size intervals are nar- 
row at the lower end of the scale so that small amounts 
are adequately classified. 

Size of deductions. — Four itemized nonbusiness de- 
ductions-contributions, interest paid, taxes, and medical 
deduction-and total itemized deductions were classified 
by size of the amount of each specified deduction to ob- 
tain separate frequency distributions for returns which 
had these items. 

Taxable income classes.— This classification was ap- 
plied to the amount of positive taxable income upon which 
the income tax was computed. The class intervals 
coincide with the taxable income brackets of the three 
income tax rate schedules applying to (1) separate returns 
of husbands and wives and returns of single persons not 
head of household or surviving spouse, (2) joint returns 
and returns of surviving spouse, and (3) returns of heads 
of household. Taxable income was reported on all 
itemized deductions returns regardless of the amount of 
adjusted gross income, and on the standard deduction re- 
turns with adjusted gross income of $5,000 or more, 
Forms 1040 and 1040W. Taxable income was mechani- 
cally computed for each return where the tax table was 
used and for the returns. Form 1040A, with total income 
$5,000 under $10,000. 

Age of taxpayer. — For the purpose of distinguishing 
returns filed by taxpayers age 65 or over, the additional 
exemption for age was used whenever claimed on a re- 
turn. In the case of joint returns of husbands and wives, 
some had only one additional exemption for age 65 or 
over, while others had two additional exemptions for 
age, indicating that both husband and wife were over 65 
years old. Whether one or two age exemptions were 
claimed, the return was considered a return of a tax- 
payer 65 years or more of age. (For age of retiree, 
see "Retirement Schedule Items.") 

Marital status of taxpayer.— Marital status was de- 
termined by the taxpayer as of the last day of his tax 
year or as of the date of the death of a spouse. The five 
marital classifications used in this report— joint returns 
of husbands and wives, separate returns of husbands and 
wives, returns of heads of household, returns of sur- 
viving spouse, and returns of other single persons— were 
based on the marital status indicated 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 income, 
or returns of married couples only one of which had in- 
come but, nevertheless, exemptions for both could be 
claimed. 

Separate returns of husbands and wives were returns 
of married persons, each of whom filed a return inde- 
pendently of his spouse and reported only his own in- 



come, exemptions, and tax. Returns with community in- 
come divided between husband and wife are 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 residence and which he shared with 
any related person for whom he was entitled to the de- 
duction for an exemption (except multiple support), or 
shared with his unmarried child, grandchild, or step- 
child even though not a dependent, or who paid over half 
the cost of maintaining a household which was the princi- 
pal abode of his parents, if either of them qualified as a 
dependent. 

Returns of surviving spouse were returns of widows 
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 ex- 
emption. 

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

Number of exemptions other than age or blindness.— 
For a frequency distribution of returns by number of ex- 
emptions, only the per capita exemption of the taxpayer, 
his spouse on a joint return, and each dependent was 
used. There is a class for each of one through six or 
more exemptions for all returns; a class for each of two 
through six or more exemptions for joint returns, and a 
class for each of one through four or more exemptions 
for the separate returns of husbands and wives, returns 
of heads of household, returns of surviving spouse, and 
returns of single persons not head of household or sur- 
viving spouse. 

States.— The classification of data by States was based 
on the district in which the return was filed. Internal 
revenue districts, or groups of districts, are identical 
with State boundries, except that the District of Columbia 
is a part of the Baltimore Internal Revenue District. Re- 
turns showing an address in the District of Columbia 
were separated from other returns filed in the Baltimore 
District. Office of International Operations had charge of 
returns with addresses outside of 50 States. Such re- 
turns included those from Puerto Rico, Virgin Islands, 
Panama Canal Zone, and returns with foreign addresses, 
all of which were classified as Other areas. 

Sources Comprising Adjusted Gross Income 

Salaries and wages (net) were amounts of compensa- 
tion reported in adjusted gross income, except for small 
amounts of wages (not over $200 per return) included in 
other income on Form 1040A returns. Net salaries and 
wages excluded salaries earned abroad and receipts 
covering sick pay which were tax exempt. Also, travel, 
transportation, educational, and other expenses con- 
nected with employment had been deducted by the tax- 
payer if they were deductible in computing adjusted gross 
income as stated in that definition. Prior to these ad- 
justments, salaries and wages comprised the full amount 
of wages, salaries, fees, commissions, tips, bonuses, and 
other forms of payment for services performed for the 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



23 



employer, including the value of merchandise or property 
received in payment, as well as reimbursed expenses re- 
ceived by the employee from his employer. 

Dividends (after exclusions) were the domestic and 
foreign dividends reported in adjusted gross income, ex- 
clusive of dividends (not more than $200 per return) in 
other income on Form i040A. Dividends in adjusted 
gross income comprised: 

1. Qualifying domestic dividends consisting of — 

(a) Dividends from fully taxable corporations re- 
ceived directly, or as beneficiary of income from es- 
tates 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 (a) and (b) was reduced 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 receive 
qualifying dividends, each excluded up to $50 against his 
respective dividends. Nonqualifying dividends were those 
from China Trade Act corporations, tax-exempt organi- 
zations, certain corporations doing business in posses- 
sions 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 associa- 
tions, nor credit unions. This type of income was con- 
sidered 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 1040A 
returns. This item included interest from bonds, de- 
bentures, notes, mortgages, and personal loans, interest 
received or credited on bank deposits, savings accounts, 
and deposits in organizations listed above, as well as 
partially tax-exempt interest and interest from tax-free 
covenant bonds received directly or through partner- 
ships and fiduciaries. 

Business net profit or net loss was reported by in- 
dividuals who were sole proprietors of a business or 
farm, or sole owner of a professional business, and who 
did not elect to be taxed as a corporation. When there 
were two or more sole proprietorships operated by the 
taxpayer, the single amount of profit or loss included in 
adjusted gross income represented the combined profits 
and losses from all the business activities. The sole 
proprietor was required to exclude dividends from the 
business receipts and to report them with dividend in- 
come 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 indebtedness, 
taxes on business and business property , bad debts arising 
from sales or service, depreciation, obsolescence, de- 
pletion, casualty losses on business property, rent, re- 
pairs, supplies, advertising, selling expenses, insurance, 
and other costs of operating the business. Compensation 
of the sole proprietor was not allowed as a business de- 
duction 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 were members of a partnership, syndicate, 
joint venture, or association that did not elect to be taxed 



as a corporation. The taxpayer's profit or loss from 
such a partnership was his share of the ordinary income 
or loss of the enterprise together with payments made 
to him as salary or for the use of capital. If the indi- 
vidual 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 or not actually received. The ordinary 
income of the partnership did not include dividends 
qualifying for the exclusion, net short- and long-term 
capital gain and loss, interest on tax- free covenant bonds, 
nor partially exempt interest. The partner's share of 
each of these items was reported in its respective 
source. 

Net gain from sales of capital assets included in ad- 
justed 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 determination of net short- and long-term gain 
and loss, thetaxpayer included with his personal, current- 
year transactions, his 5-year capital loss carryover as 
a short-term loss, and his share of (1) net short- and 
long-term gain received through fiduciaries, (2) net 
short- and long-term gain and loss from parmerships, 
(3) distributed and undistributed long-term gain from 
regulated investment companies, and (4) the excess net 
long-term gain over net short-term loss distributed by 
small business corporations that elected not to be taxed 
as a corporation. The amount of net gain in adjusted 
gross income conforms to one of several conditions, 
namely, (a) 50 percent of the excess net long-term gain 
over net short-term loss occurring on certain returns, 
(b) on returns with only a net long-term gain, 50 percent 
thereof, (c) on returns with both net short-term and long- 
term gains, the entire amount of net short-term gain 
combined with 50 percent of the net long-term gain, (d) 
on returns with only a net short-term gain, the entire 
net gain, and (e) 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 deductible 
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 extent 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 carryover with 
his share of (1) net short- and long-term gain received 
through fiduciaries, (2) net short- and long-term gain and 
loss from partnerships, (3) distributed and undistributed 
long-term gain from regulated investment companies, 
and (4) the excess net long-term gain over net short- 
term loss distributed by small business corporations 
that elected not to be taxed as corporations. Any part 
of the capital loss incurred in the current year which was 
not deductible 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 absorbed by capital 
gains and the allowable capital loss deduction in the 



24 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



intervening years. If a capital loss carryover is not 
eliminated in the 5-year period, the remaining loss can- 
not 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 5 preceding 
years (used as short-term losses) were combined to 
obtain the net short-term gain or loss. In this combina- 
tion, the net short-term capital gain or loss from part- 
nerships and the net short-term capital gain from fidu- 
ciaries 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 net long-term capital gain or loss received through 
partnerships and the net long-term gain received through 
fiduciaries to obtain the net long-term gain or loss for 
the year. 

Capital loss carryover from 1955-59 was that portion 
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 deduction allowed for capital 
loss in computing adjusted 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 capital loss in the current year. 

Net loss from sales of capital assets before limitation 
was -the entire loss, resulting from sales of property 
treated as capital assets, which was reported on re- 
turns 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 de- 
ductible loss. 

Net long-term capital gain in excess of net short-term 
capital loss was the entire excess of net long-term capi- 
tal gain over net short-term capital loss reported on re- 
turns with alternative tax. Only one-half of this excess 
long-term gain was included in adjusted gross income, 
however, the entire excess was the basis for the 25 per- 
cent rate on capital gain. 

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 in- 
cluded in adjusted gross income, but was deducted from 
statutory taxable income to obtain taxable income for 
partial tax when the alternative tax was paid. 
I 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 either not a 
capital asset or was not treated as a capital asset. Each 
taxpayer included his share of such gain or loss received 
through partnerships and fiduciaries. Net gain from these 
transactions was included in its entirety and the net loss 
was fully deducted in computing adjusted gross income. 
Losses on sales or exchanges of small-business invest- 
ment company stock were ordinary losses rather than 
capital losses. Also, losses on small business stock 
were ordinary losses to the original holders, however, 
this ordinary loss is limited to $25,000 on separate re- 
turns and to $50,000 on joint returns. 

Pensions and annuities were the taxable portion of 
amounts received during the year. These taxable portions 
were reported under two methods: (a) the general rule. 



referred to as life expectancy method, and(b) theS-year 
method. Noncontributory annuities and pensions were 
reported under the life expectancy method for 1960. 

Life expectancy method included the entire receipts 
from noncontributory annuities and pensions, that is, 
where the employee contributed none of the cost, and also 
included the taxable portion of receipts from contributory 
pensions and annuities if the cost would not be recovered 
within 3 years. Receipts from such contributory annui- 
ties were included in adjusted gross income to the ex- 
tent that they exceeded an amount, representing cost, 
computed according to the actuarial formula provided by 
the Income Tax Regulations. Once the excludable cost 
has been determined, it generally remains constant 
throughout the annuitant's lifetime. 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 reason other than 
death of the insured, under an annuity, endowment, or 
life insurance contract. 

The 3-year method included taxable receipts from 
contributory pensions and annuities, but only if the em- 
ployer also contributed to the cost and the employee's 
cost would be recovered within 3 years. If both con- 
ditions were met, all receipts were excluded until the 
employee recovered the amount contributed by him plus 
the contributions made by his employer on which the 
employee previously paid income tax. Thereafter, all 
amounts received became fully taxable. This method 
also applied to an employee's beneficiary if the employee 
died before receiving any annuity or pensions payments. 

Net income or loss from rents, although reported 
in a schedule that included royalty income, was separated 
from the latter in order that each source might be 
shown independently this year for the first time. Rent 
income (or loss) constituted a part of adjusted gross in- 
come to the extent that the gross rents received ex- 
ceeded the deductions for depreciation, repairs, main- 
tenance, interest, taxes, commissions, advertising, fuel, 
insurance, janitor service, and other allowable expenses 
related to the rented property. In the historical tables 
22 and 25, income from rents when combined with 
income from royalties for 1960 will not be equivalent 
to the rents and royalties income published for prior 
years. This anomaly is due to the method used in 
prior years of combining rent income with royalty loss 
(or vice versa) to obtain a net income (or loss) for each 
return. 

Net income or loss from royalties was separated 
from the rent income for the first time so that the net 
income from royalties reported in adjusted gross in- 
come would be known. Gross royalties included reve- 
nues from oil, gas, and other mineral rights, timber 
royalties, revenue from patents, copyrights on literary 
works, trademarks, formulas, and so on. Deductions 
against gross royalties were made for depletion, de- 
preciation, office rent, legal fees, clerical help, interest, 
taxes, and similar items. As stated above, income 
from royalties when combined with income from rents 
will not be comparable with income from rents and 
royalties for years prior to 1960. 

Income or loss from estates and trusts was the tax- 
payer's share of fiduciary income from any estate or 
trust under which he was a beneficiary. Income from 
estates and trusts included amounts required to be dis- 
tributed and amounts credited to the beneficiary's 
account from current year fiduciary income, whether or 
not actually received by him, as well as amounts paid 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



25 



to him. It also included his share of any accumulation 
distribution 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 depletion and depreciation before reporting the amount 
as part of adjusted gross income. The taxpayer ex- 
cluded also from his fiduciary income his share of capi- 
tal gain, dividends qualifying for exclusion, and partially 
exempt interest, each of which was reported in its re- 
spective 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 chari- 
table deduction) in excess of gross income. 

Net operating loss deduction pertained to net opera- 
ting loss carried over from preceding years. This item 
has not been shown separately since 1954. Net operating 
loss for any year is computed according to rules stated 
in the Income Tax Regulations and includes among other 
things loss from trade or business of a sole proprietor; 
casualty and theft losses; losses from sales of small 
business corporation stock and of small business in- 
vestment company stock, taxpayer's share of partner- 
ship loss, and his pro rata share of net operating loss 
of a corporation that elected not to be taxed as a cor- 
poration. The net operating loss deduction used in 
computing adjusted gross income represented the portion 
of prior year losses that had not been eliminated by the 
required carrybacks and carryovers applied against 
taxable income for tax years prior to 1960. 

Other sources of income included such items as 
alimony received, prizes, awards, sweepstakes winnings, 
gambling profits, recovery of bad debts and taxes de- 
ducted in a prior year, insurance received as reimburse- 
ment for medical expenses taken in a previous year, the 
taxpayer's share of distributed or undistributed current 
year taxable income (exclusive of long-term capital gain) 
received from a small business corporation that elected 
not to be taxed as a corporation, and any other income 
subject to tax for which no entry was provided on the 
return form. Also included is a total of $76,366,000 
consisting of interest, dividends after exclusion, and 
wages not subject to income tax withholding (not ex- 
ceeding in total $200 per return) reported on 1,005,000 
returns. Form 1040A. 

Income attributable to several tax years which was 
reported by the taxpayer on his current year return was 
included in its entirety, even though the income was 
earned over a period of time involving 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 in- 
come 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 current 
year was at least 80 percent of the aggregate gross in- 
come received for the work, (c) compensation 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 serv- 
ices. For income tax purposes, such income was spread 
over specified periods, and the tax on the amount re- 
ceived 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 if this produced a smaller income tax. An accumu- 
lation 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 in- 
dicated by him. 

Also, the net operating loss deduction has the effect 
of averaging income over a period of years and of im- 
posing 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 
derived from current year returns can reflect only the 
carryover loss from preceding years that was deducted 
on the current year returns, which is only a portion of 
the averaging process. 



Itemized Nonbusiness Deductions 

Contributions deductible from adjusted gross income 
were gifts to organizations created in the United States 
or its possessions, or under our laws, and operated for 
religious, charitable, scientific, literary, or educational 
purposes exclusively, or for the prevention of cruelty 
to children or animals, and gifts to veterans' organiza- 
tions or to governmental agencies which use the gifts for 
public purposes. Individuals who were members of a 
partnership also included their pro rata share of con- 
tributions made by their partnerships. Allowed as a 
contribution for the first time was the cost of maintaining 
an unrelated, full-time studentof the 12th or lower grades 
in the home of the taxpayer, but only to the extent of $50 
multiplied by the number of months the student was main- 
tained in the home. In general, the deduction for contri- 
butions could not exceed 20 percent of the adjusted gross 
income, however, the limitation could be increased to 
30 percent, if the extra 10 percent consisted of contribu- 
tions to churches, convention or association of churches. 
Salvation Army, tax-exempt educational institutions, 
tax-exempt hospitals, and certain organizations engaged 
in continuous medical research in conjunction with 
hospitals. Under specified conditions, there was an un- 
limited deduction for contributions. 

Interest paid was deductible for interest on personal 
debts, mortgages, bank loans, and installment purchases 
of real or personal property, but did not include that 
paid on money borrowed to buy tax-exempt securities 
or single premium life insurance and endowment con- 
tracts. Interest relating to business, royalties, and 
rentals was reported in those schedules. 

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



26 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



were reported in schedules for business, rents, and 
royalties. 

Medical and dental expense was allowed as a deduc- 
tion from adjusted gross income with limitations. Ex- 
penditures considered for this deduction were the actual 
amounts paid during the tax year for health care of the 
taxpayer, his spouse, dependents, and any other person 
who could be claimed as a dependent except for the fact 
that he or she had $600 or more of gross income or 
filed a joint return with his or her spouse. Such ex- 
penses included payments to physicians, surgeons, 
dentists, nurses, oculists, chiropractors, osteopaths, 
hospitals, premium paid on health and hospital in- 
surance, cost of x-rays, laboratory fees, diagnoses, 
therapy treatment, psychiatric care, dentures, crutches, 
hearing aids, and the like. Any insurance received on 
account of medical expenses incurred reduced the cost 
which could be considered as medical expenses actually 
paid by the taxpayer. Amounts paid for drugs and medi- 
cines could be included in medical expenses only to the 
extent that they exceeded 1 percent of the adjusted gross 
income. 

The deduction allowed for medical expenses and drugs 
was the amount of such expenses in excess of 3 percent of 
adjusted gross income, except for certain persons. There 
were special rules for any taxpayer who was 65 years of 
age or over, for married couples who filed a joint return 
if either was 65 or over, and, under the new amendment, 
dependent parents who were 65 or over. The medical ex- 
penses for these people were not limited to the excess of 
3 percent of adjusted gross income, but were in- 
cluded in full. However, the limitations on drugs and 
medicines, and for other dependents' medical expenses 
remained as above. The deduction in any case 
could not exceed the maximum limitation for medical 
deduction. 

The maximum deduction allowed was $2,500 multiplied 
by the number of exemptions other than those for age and 
blindness, but could not exceet $10,000 for husband and 
wife filing a joint return, for head of household, or for 
surviving spouse, nor could it exceed $5,000 for other 
single persons or for married persons filing separate 
returns, unless the taxpayer or spouse was disabled. 

If the taxpayer was 65 years of age or over and dis- 
abled and was head of household, surviving spouse, or 
other single person, or married but filing a separate re- 
turn, a maximum deduction not in excess of $15,000 was 
allowed. On joint returns, if only one spouse was 65 
years or over and disabled, the maximum was still $15,000. 
If both were 65 or over and both disabled, the maximum 
allowed was $30,000, but not more than $15,000 medical 
expense for each could be taken. 

Other deductions included all other authorized non- 
business deductions allowed against adjusted gross in- 
come not elsewhere reported. These included the limited 
deduction for cost of child care in the case of employed 
women and widowers; loss from theft; casualty losses re- 
sulting from fire, storm, or other physical forces; and 
uninsured casualty and theft losses of business property 
and capital assets held for production of income for more 
than 6 months. Other items were alimony paid; ex- 
penses incurred in the collection of income or for the 
management, conservation, or maintainance of property 
held for the production of income subject to tax; tax- 
payer's share of interest and taxes paid by a coopera- 
tive apartment corporation; gambling losses not in 
excess of winnings reported in income; amortization of 
bond premium; expenses connected with taxpayer's em- 



ployment, for example, dues to unions or professional 
societies, cost of tools and supplies for the job, and fees 
to employment agencies; allowable expenses of taxpayer 
in connection with his employer's business which were in 
excess of the reimbursement deducted from gross sala- 
ries; and unreimbursed expense of education undertaken 
to maintain or improve skills required to perform 
duties of present employment status. 

Exemptions 

In computing taxable income, exemptions were allowed 
for taxpayers and their dependents and additional ex- 
emptions were allowed for age 65 or over and for blind- 
ness of the taxpayer. 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 then $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 more and 
$600 for blindness were allowed for the taxpayer and, 
if a joint return was filed, the taxpayer's spouse. Such 
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; stepmother, stepfather, stepsister, stepbrother; 
mother-in-law, father-in-law, sister-in-law, brother- 
in-law, son-in-law, daughter-in-law; uncle, 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 related to the 
taxpayer. 

The birth or death of a dependent during the year did 
not eliminate the exclusion for him, if the support and 
other tests were met for the part of the year during which 
the dependent lived. 

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

The number of exemptions and 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 someduplication 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 depend- 
ents under 19yearsof age and dependent children students 
over 19 years, who had gross income of $600 or more 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



27 



filed a return since their income met the filing require- 
ment. Exemptions claimed on returns filed by these 
dependents are included, as well as exemptions for the 
same dependents reported" on returns of taxpayers right- 
fully claiming the dependents. 

Measures of Individual Income 

Adjusted gross income was gross income from all 
sources that are subject to income tax minus (a) ordi- 
nary and necessary expenses of operating a trade or 
business, (b) deductions attributable to rents and roy- 
alties, (c) expenses of outside salesmen attributable to 
earning salary or other compensation, (d) expenses of 
travel, meals, and lodging while away from home over 
night paid by an employee with respect to services 
rendered, (e) transportation cost related to the perform- 
ance of services as an employee, (f) expenses for edu- 
cation required to maintain salary, status, or present 
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 included in gross 
salary, (i) depreciation and depletion allowed life tenants 
and income beneficiaries of property held in trust, (j) de- 
ductible 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 capital 
loss, and (1) net operating loss deduction. 

Adjusted gross deficit occurred in the event that the 
deductions allowed for the computation of adjusted gross 
income, as stated above, exceeded the gross income. 

Taxable income was adjusted gross income minus de- 
ductions, standard or itemized, and personal exemptions, 
but the amount shown in this report is only the positive 
amount upon which the income tax before credits was 
computed. Whenever taxable income was a negative 
amount (producing no tax), it was disregarded. This oc- 
curred on some, but not all, nontaxable returns. 

Taxable income was reported on itemized deduction 
returns and on standard deduction returns with $5,000 or 
more adjusted gross income, and transcribed if it was a 
positive amount. Taxable incomewas mechanically com- 
puted for each return which did not show this item, but 
disregarded if found to be a negative amount. Returns 
which did not show taxable income were (1) those with 
adjusted gross income under $5,000 on which the tax 
table was used, Forms 1040, 1040W, and 1040A, and (2) 
those with adjusted gross incomeof $5, 000 under $10,000, 
Form 1040A, on which the tax was computed by the tax- 
payer using the standard deduction and regular tax rates 
in a tax computation schedule that he retained. The 
taxable income was not required to be transferred to the 
card-form itself. 

Taxable income for taxpayers who employed the tax 
table was computed by (a) using the midpoint of the in- 
come 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 de- 
duction 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 in- 
come of $5,000 under $10,000, Form 1040A, was com- 
puted by (a) using the total income reported, (b) deduc- 
ting 10 percent of the total income as standard deduction 



but limited to $500 in the case of husband or wife filing 
a separate return, and (c) allowing $600 for each ex- 
emption. This formula provided the amount of taxable 
income used by the taxpayer in his retained tax compu- 
tation schedule. 

Tax Items 

Income tax rates remained unchanged on 1960 in- 
dividual income, namely, 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 provision, 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 tax credits 
was limited to 87 percent of the taxable income. 

Income tax before credits was based on the taxable 
income and computed at the prescribed rates. It was 
either the regular combined normal tax and surtax in- 
cluding tax from the tax table, or the alternative 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 rates of 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 those on which the tax was 
determined from the tax table. 

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. Al- 
ternative 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 net 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. Al- 
ternative tax was not effective on taxable income under 
$36,000 reported jointly or by surviving spouse, $24,000 
reported by head of household, nor $18,000 reported by 
other persons on separate returns. 

Tax credits for dividends received was allowed 
against income tax for qualifying domestic dividends in- 
cluded 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. How- 
ever, the credit could not exceed the income tax reduced 
by the two interest credits, foreign tax credit, and divi- 
dends received credit. If eligible, both husband and wife 
claimed the credit on a joint return. 

Tax credit for foreign tax paid was permitted against 
the income tax only if nonbusiness deductions were 
itemized and the foreign tax excluded from those de- 
ductions. It should be noted that the 1960 data show the 
foreign tax credit was taken by a small number of tax- 
payers who did not itemize nonbusiness deductions. The 
credit related to the income and profits taxes paid to 
foreign countries or possessions of the United States and 



662377 O - 62 



28 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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 against income tax were those for 
partially tax-exempt interest and for tax paid at source 
on interest from tax-free covenant bonds, but allowed 
only if nonbusiness deductions were itemized. Also in- 
cluded was the "throwback tax credit" allowed the re- 
cipient of an accumulated distribution from a complex 
trust, whether claimed on a standard or itemized de- 
duction return. 

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 in- 
cluded 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 re- 
duced by credits for foreign tax paid and for dividends 
received. 

Tax credit was allowed for tax withheld at source on 
tax-free covenant bond interest. The issuing corporation 
withheld as tax 2 percent of the total interest earned. 
The taxpayer also included his share of this tax credit 
alloted 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 payable by the trust 
had the trust in fact made distributions of income cur- 
rently to the beneficiaries. Income tax paid on accumula- 
tion distributions deemed distributed in prior years was 
not refunded to the trust but was allowed as a credit 
against the income tax liability of the recipients. Credit 
in excess of the total tax was treated as an overpayment 
and as such was refundable. 

Income tax after credits was the income tax liability 
including that computed for Form 1040W returns, but 
excluding the self- employment tax. Income tax after 
credits was the criterion upon which taxable and nontax- 
able returns were classified. It was after the deduction 
for income tax credits, but prior to the year- end adjust- 
ments for tax withheld from wages and payments on dec- 
laration which determined the overpayment or tax due 
status. 

Self- employment tax was reported by each individual 
who had self- employment income derived from solely 
owned trade or business and from his share of partner- 
ship profits even though these enterprises elected to be 
taxed as corporations. Under a new amendment to the 
Code, citizens employed by Foreign Governments or 
International Organizations were subjected to self- em- 
ployment tax on salaries for 1960 and subsequent years. 
Certain types of income and deductions were not allowed 
in computing self- employment earnings, such as invest- 
ment 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 ex- 
emption was allowed against the self- employment income 
subject to tax and no tax credits applied to this tax. The 
self- employment tax rate for 1960 was 4-1/2 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 sala- 
ries and wages by employers, but it also included the in- 
come tax paid by regulated investment companies on un- 
distributed capital gain and the excess withholding of 
social security employee tax. These items were con- 
sidered taxpayments. Income tax withheld by employers 
from wages subject to income tax withholding was pre- 
scribed in withholding tables or was increased by agree- 
ment between employer and employee. Income tax on 
capital gain retained by regulated investment companies 
was paid by the company and the taxpayer allotted his 
pro rata 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, reported with tax with- 
held, was the overwithholding of social security employee 
tax which occurred in some cases when the employee 
worked for more than one employer during the year. The 
employee social security tax rate for 1960 was 3 percent 
of $4,800 wages, with a maximum of $144 tax. The amount 
withheld in excess of the maximum was reported with 
income tax withheld from wages and used by the tax- 
payer as a payment on total tax liability and to the ex- 
tent not needed was refundable. 

Payments on 1960 declaration of estimated income 
tax were reported only on Forms 1040 and 1040W and 
used as taxpayments. Payments on declaration also in- 
cluded the amount of overpayment of 1959 total tax. 
Whether or not a taxpayer made payments on a declara- 
tion depended on the balance of estimated tax due after 
deducting his (1) estimated income tax to be withheld 
and (2) 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 esti- 
mated 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. None of these tax- 
payers made payments on the declaration, although in the 
last instance, the taxpayer carried his prior-year tax 
overpayment to his income tax return and, therefore, it 
is included in the payments on declaration as stated 
above. 

On declarations where a balance of estimated tax due 
remained after deducting (1) estimated income tax to 
be withheld and (2) prior-year tax overpayment, the 
taxpayer made payments on the declaration and reported 
the amount on his income tax returns together with the 
prior-year tax overpayment. 

Tax due attimeof filing was reported on returns where 
the tax withheld and the payments on declaration (together 
with other items reported with them) plus the income tax 
credits were insufficient 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 the in- 
come tax credits, the tax withheld, and payments on 
declaration exceeded the combined income tax before 
credits and the self- employment tax. Overpayment on 
Form 1040A gave rise to a refund. On Forms 1040 and 
1040W, overpayment could be elected as a refund or a 
credit on the subsequent year's estimated income tax, 
or could be requested as part refund and part credit on 
the estimated tax. 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



29 



Refund of tax included the portion of overpayment re- 
quested as refund by taxpayers filing Forms 1040 and 
1040W, and all overpayments on Form 1040A. 

Credit on 1961 tax, requested on Forms 1040 and 
1040W, was that partof the overpayment of 1960 tax which 
taxpayers specifically requested be carried to their es- 
timated income tax for 1961. 



Retirement Schedule Items 

Retiree.— To qualify for the retirement income tax 
credit, the individual must have received earned income 
in excess of $600 in each of 10 calendar years (not nec- 
essarily consecutive) before the beginning of the tax year 
in which he claimed this tax credit. A surviving widow 
or widower who had not remarried could use the earned 
income of the deceased spouse, or could combine the 
earned income of the deceased spouse with his earned 
income, for the purpose of determining this qualification. 
If husband and wife both qualify and each had retirement 
income, each could claim credit on a joint return. For 
statistics, retirees were ascertained, exclusively, from 
the entries in columns A and B, of a completed schedule 
K on Form 1040 returns, whether or not a credit was 
claimed against the income tax. If schedule K was miss- 
ing for any reason, the retiree(s) could not be included. 

Age of retiree.— The location of retirement income 
reported in schedule K, lines 1(a) and 1(b), indicated the 
age of each retiree as under 65 years or as 65 or over, 
respectively. Since the age of retiree was on an indi- 
vidual basis, the age groups do not coincide with the 
classification of returns widi at least one taxpayer age 
65 or over. 

Retirement income.— If the retiree was under 65 years 
of age before the close of his tax year, retirement income 
consisted only of income received from pensions and an- 



nuities under a public retirement system established by 
the United States, a State, a possession of the U.S., a po- 
litical subdivision thereof, or the District of Columbia, 
but only to the extent that such income was included in 
adjusted gross income, that is, the portion subject to in- 
come tax. 

In case the retiree was age 65 or over before the 
close of his tax year, retirement income included pen- 
sions, annuities, interest, and dividends to the extent 
included in adjusted gross income, and gross rents less 
earned income for services rendered in connection with 
this income. A partner's or beneficiary's share of such 
income items was also retirement income. 

Regardless of the amount of retirement income re- 
ported by the retiree, the maximum amount allowed for 
the computation of the retirement income credit could 
not exceed $1,200 reduced by the deductions described 
below. 

Deductions from the $1,200 limit— The maximum of 
$1,200 retirement income was reduced by (1) nontaxable 
income from social security monthly payments, railroad 
retirement pensions, and other tax-exempt pensions and 
annuities, and (2) earned income (a) in excess of $900 
if the retiree was under 65 years of age, or (b) in ex- 
cess of $1,200 if the retiree was 65 years or older but 
under 72 years of age. 

Base for credit.— The base for tentative tax credit 
was the smaller of two amounts: (1) the remaining 
balance of the $1,200 maximum when reduced by the 
necessary deductions above, or (2) the retirement income 
reported. 

Tentative tax credit.— This was 20 percent of thebase 
for credit, described above. However, there were limita- 
tions applying to this tentative credit before it could be 
used against the income tax. 

Tax credit for retirement income.— This credit is de- 
scribed under "Tax Items." 



BASIC TABLES 
INDIVIDUAL RETURNS, 1960 

Page 

1. Number of returns, adjusted gross income, taxable income, and income tax, by 

adjusted gross income classes and classes cumulated 32 

2. Sources of income and loss by returns with standard or itemized deductions 33 

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

classes 34 

4. Sources of income and loss, exemptions, taxable income, and tax items— all 

returns, joint returns, and returns of single persons not head of household or 
surviving spouse, by adjusted gross income classes 36 

5. Form 1040A returns — income, exemptions, taxable income, and tax items, by 

adjusted gross income classes 51 

6. Form 1040W returns— income, exemptions, taxable income, and tax items, by 

adjusted gross income classes 52 

7. Returns with itemized deductions— adjusted gross income, itemized deductions, 

exemptions, taxable income, and tax items, by adjusted gross income classes 55 

8. Number of returns for selected sources of income or loss by size of source 57 

9. Number of returns for specified itemized deduction by size of deduction 60 

10. Number of returns with itemized deductions by size of total deductions 62 

11. Returns with taxable income— taxable income, income tax, and tax credits, by 

taxable income classes for applicable tax rates 63 

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

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

types of income tax 65 

13. Adjusted gross income, exemptions, taxable income, and income tax— all re- 

turns, returns with standard deduction, and returns with itemized deductions, 

by adjusted gross income classes and by marital status of taxpayer 66 

14. Number of returns by number of exemptions other than age or blindness, by 

marital status of taxpayer and by adjusted gross income classes 72 

15. Capital gains and losses, short- and long-term, and capital loss carryover, by 

adjusted gross income classes i 76 

16. Selected sources of income, adjusted gross income, taxable income, and in- 

come tax, by States 78 

17. Adjusted gross income, exemptions, taxable incom^e, and income tax, by ad- 

justed gross income classes and by States 79 

18. Returns with at least one taxpayer age 65 or over— sources of income and loss, 

exemptions, taxable income, and tax items, by adjusted gross income classes 88 

19. Itemized deduction returns with at least one taxpayer age 65 or over— ad- 

justed gross income, itemized deductions, exemptions, taxable income, and 

tax items, by adjusted gross income classes 93 

20. Returns with at least one taxpayer age 65 or over— number of exemptions and 

number of dependents by adjusted gross income classes 95 

21. Retirement income, deductions from the limit, and base for credit, by adjusted 

gross income classes 96 



31 



32 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table 1 . —NUMBER OF RETURNS , ADJUSTED GROSS INCOME , 



TAXABLE INCOME, AND INCOME TAX, 

[Taxable and nontaxable returnfl 1 



BY ADJUSTED GROSS INCOME CLASSES AND CLASSES CUMULATED 



Adjusted gross income classes and classes cuanilated 



Returns 


Adjusted gross income 


Taxable Income 


Income tajc after credits 


Number 


Percent of 
returns with 


Amount 


Percent of 
adjusted 


Amount 


Percent 
of 


Amount 


Percent 
of 








gross Income 


rrhouMnrf 


total 




total 






dollmra) 




dolimrm) 




dolUrm) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


61,027,931 


_ 


'315,466,382 


_ 


171,627,771 


. 


39,464,156 


. 


60,592,712 


100.0 


316,557,566 


lOO.O 


171,627,771 


100.0 


39,464,156 


100.0 


3,991,109 


6.6 


1,305,762 


.4 


_ 


_ 


_ 


_ 


2,992,643 


4.9 


2,380,642 


.8 


193,153 


.1 


38,581 


.1 


3,941,738 


6.5 


4,886,762 


1.5 


947,993 


.6 


188,084 


.4 


3,4U,629 


5.6 


5,972,361 


1.9 


1,535,169 


.9 


301,322 


.8 


3,405,167 


5.6 


7,660,097 


2.4 


2,292,572 


1.3 


447,420 


1.1 


3,518,964 


5.8 


9,672,543 


3.1 


3,310,213 


1.9 


648,374 


1.6 


3,477,837 


5.7 


U,287,378 


3.6 


4,253,293 


2.5 


843,640 


2.1 


3,399,180 


5.6 


12,745,813 


4.0 


5,214,743 


3.0 


1,042,674 


2.6 


3,4*^,075 


5.7 


14,631,319 


4.6 


6,313,836 


3.7 


1,270,415 


3.2 


3,422,448 


5.6 


16,250,277 


5.1 


7,397,669 


4.3 


1,493,236 


3.8 


6,422,593 


10.6 


35,252,993 


11.1 


16,738,427 


9.8 


3,382,547 


8.6 


5,291,911 


8.7 


X, 280, 872 


10.8 


17,453,362 


10.2 


3,537,387 


9.0 


3,888,676 


6.4 


29,080,115 


9.2 


16,144,622 


9.4 


3,296,665 


8.4 


2,757,554 


4.6 


23,372,451 


7.4 


13,768,610 


8.0 


2,833,581 


7.2 


1,905,564 


3.1 


18,045,386 


5.7 


11,139,015 


6.5 


2,3U,721 


5.9 


3,641,612 


6.0 


42,804,643 


13.5 


28,753,744 


16.8 


6,158,538 


15.6 


786,031 


1.3 


13,400,430 


4.2 


9,787,128 


5.7 


2,289,835 


5.8 


323,785 


.5 


7,198,994 


2.3 


5,465,777 


3.2 


1,395,203 


3.5 


441,401 


.7 


U, 727,469 


4.7 


11,665,286 


6.8 


3,597,608 


9.1 


191,272 


.2 


6,660,778 


2.1 


5,417,498 


3.2 


2,273,336 


5.8 


14,2a 


(.') 


1,695,133 


.5 


1,349,778 


.8 


681,157 


1.7 


4,413 


{') 


756,022 


.2 


590,969 


.3 


319,630 


.8 


4,848 


Q 


1,384,077 


.4 


1,056,333 


.6 


606,604 


1.5 


735 


( = ) 


493,976 


.2 


383,080 


.2 


225,573 


.6 


306 


( = ) 


611,273 


.2 


455,501 


.3 


280,525 


.7 


435,219 


- 


'1,091,184 


- 


- 


- 


- 


- 


60,592,712 


100.0 


316,557,566 


100.0 


171,627,771 


100.0 


39,464,156 


100.0 


3,991,109 


6.6 


1,305,762 


.4 


. 


_ 


_ 


_ 


6,983,752 


11.5 


3,686,404 


1.2 


193,153 


.1 


38,581 


.1 


10,925,490 


18.0 


8,573,166 


2.7 


1,141,146 


.7 


226,665 


.6 


14,340,119 


23.7 


U, 545, 527 


4.6 


2,676,315 


1.6 


528,487 


1.3 


17,745,286 


29.3 


22,205,624 


7.0 


4,968,887 


2.9 


975,907 


2.5 


21,264,250 


35.1 


31,878,167 


10.1 


8,279,100 


4.8 


1,624,281 


4.1 


24,742,087 


40.8 


43,165,545 


13.6 


12,532,393 


7.3 


2,467,921 


6.3 


28,141,267 


46.4 


55,911,358 


17.7 


17,747,136 


10.3 


3,510,595 


8.9 


31,585,342 


52.1 


70,542,677 


22.3 


24,060,972 


14.0 


4,781,010 


12.1 


35,007,790 


57.8 


86,792,954 


27.4 


31,458,641 


18.3 


6,274,246 


15.9 


41,430,383 


68.4 


122,045,947 


38.6 


48,197,068 


28.1 


9,656,793 


24.5 


46,722,294 


77.1 


156,326,819 


49.4 


65,650,430 


38.3 


13,194,180 


33.4 


50,610,970 


83.5 


185,406,934 


58.6 


81,795,052 


47.7 


16,490,845 


41.8 


53,368,524 


88.1 


208,779,385 


66.0 


95,563,662 


55.7 


19,324,426 


49.0 


55,274,088 


91.2 


226,824,771 


71.7 


106,702,677 


62.2 


21,636,1A7 


54.8 


58,915,700 


97.2 


269,629,414 


85.2 


135,456,421 


78.9 


27,794,685 


70.4 


59,701,731 


98.5 


283,029,844 


89.4 


U5,243,549 


84.6 


30,084,520 


76.2 


60,025,516 


99.1 


:290,22S,838 


91.7 


150,709,326 


87.8 


31,479,723 


79.8 


60,466,917 


99.8 


304,956,307 


96.3 


162,374,612 


94.6 


35,077,331 


88.9 


60,568,189 


100.0 


311,617,085 


98.4 


167,792,110 


97.8 


37,350,667 


94.6 


60,582,410 


100.0 


313,312,218 


99.0 


169,141,888 


98.6 


38,031,824 


96.4 


60,586,823 


100.0 


3U,068,240 


99.2 


169,732,857 


98.9 


38,351,454 


97.2 


60,591,671 


100.0 


315,452,317 


99.7 


170,789,190 


99.5 


38,958,058 


98.7 


60,592,406 


100.0 


315,946,293 


99.8 


171,172,270 


99.7 


39,183,531 


99.3 


435,219 


- 


'1,091,184 


- 


- 


- 


- 


- 


61,027,931 


- 


'315,466,382 


- 


171,627,771 


- 


39,464,156 


- 


60,592,712 


100.0 


316,557,566 


100.0 


171,627,771 


100.0 


39,464,156 


100.0 


306 


(=) 


611,273 


.2 


455,501 


.3 


280,525 


.7 


1,041 


(') 


1,105,249 


.3 


838,581 


.5 


506,098 


1.3 


5,889 


i') 


2,489,326 


.8 


1,894,9U 


1.1 


1,112,702 


2.8 


10,302 


(') 


3,245,348 


1.0 


2,485,883 


1.4 


1,432,332 


3.6 


24,523 


(') 


4,940,481 


1.6 


3,835,661 


2.2 


2,113,489 


5.4 


125,795 


.2 


11,601,259 


3.7 


9,253,159 


5.4 


4,386,825 


11.1 


567,196 


.9 


26,328,728 


8.3 


20,918,445 


12.2 


7,984,433 


20.2 


890,981 


1.5 


33,527,722 


10.6 


26,384,222 


15.4 


9,379,636 


23.8 


1,677,012 


2.8 


46,928,152 


14.8 


36,171,350 


21.1 


11,669,471 


29.6 


5,318,624 


8.8 


89,732,795 


28.3 


64,925,094 


37.8 


17,828,009 


45.2 


7,224,188 


11.9 


107,778,181 


34.0 


76,064,109 


44.3 


20,139,730 


51.0 


9,981,742 


16.5 


131,150,632 


41.4 


89,832,719 


52.3 


22,973,311 


58.2 


13,870,418 


22.9 


160,230,747 


50.6 


105,977,341 


61.7 


26,269,976 


66.6 


19,162,329 


31.6 


194,511,619 


61.4 


123,430,703 


71.9 


29,807,363 


75.5 


25,584,922 


42.2 


229,764,612 


72.6 


U0,169,130 


81.7 


33,189,910 


84.1 


29,007,370 


47.9 


246,0U,889 


77.7 


U7, 566, 799 


86.0 


34,683,U6 


87.9 


32,451,445 


53.6 


260,646,208 


82.3 


153,880,635 


89.7 


35,953,5a 


91.1 


35,850,625 


59.2 


273,392,021 


86.4 


159,095,378 


92.7 


36,996,235 


93.7 


39,328,462 


64.9 


284,679,399 


89.9 


163,348,671 


95.2 


37,839,875 


95.9 


42,847,426 


70.7 


294,351,942 


93.0 


166,658,884 


97.1 


38,488,249 


97.5 


46,252,593 


76.3 


302,012,039 


95.4 


168,951,456 


98.4 


38,935,669 


98.7 


49,667,222 


82.0 


307,984,400 


97.3 


170,486,625 


99.3 


39,237,491 


99.4 


53,608,960 


88.5 


312,871,162 


98.8 


171,434,618 


99.9 


39,425,575 


99.9 


56,601,603 


93.4 


315,251,804 


99.6 


17i;627;771 


100.0 


39,454,156 


100.0 


435,219 


- 


'1,091,184 


- 


- 


- 


- 


- 


51,027,931 


- 


315,466,382 


- 


171,627,771 


- 


39,464,156 


- 



ADJUSTED GROSS DtCOlE CLASSES 

Grand total 

Returns with adjusted gross Income, total 

Under $600 

$600 under $1,000 

il.OOO under 11,500 

il,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 uMer $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 

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 $1, 500 

Under $2,000 

Under $2, 500 

Under $3,000 , 

Under $3, 500 

Under $4,000 , 

Under $4,500 

Under $5,000 

Under $6,000 

Under $7,000 

Under $8,000 

Under $9,000 

Under $10,000 

Under $15,000 

Under $20,000 

Under $25,000 

Under $50,000 

Under $100,000 

Under $150,000 

Under $200,000 

Under $500,000 

Under $1,000,000 

Returns with no adjusted gross Income 

Total returns 

CUMULATED FROM KtOffiST ADJUSTED GROSS DlCOffi CLASS 

Returns with adjusted gross Income, total 

$1,000,000 or more 

$500,000 or more 

$200,000 or more 

$150,000 or more 

$100,000 or more 

$50,000 or more 

$25,000 or more 

$20,000 or more 

$15,000 or more 

$10,000 or more 

$9,000 or more 

$8, 000 or more !.!!!!!! 

$7,000 or more ] 

$6,000 or more !!!!!!!!!!!!! 

$5,000 or more '.'.]'.', 

$4 , 500 or more 

$4,000 or more 

$3,500 or more 

$3,000 or more 

$2,500 or more 

$2,000 or more 

$1,500 or more !!!!! 

$1,000 or more 

$600 or more 

Returns with no adjusted gross income 

Total returns 



See text for "Explanation of Classifications aixl Ten 
'Adjusted gross incoae less adjusted gross deficit. 
'Less than 0.05 percent. 
'Adjusted gross deficit. 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



33 



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

[Taxable and nontaxable returns] 



Sources of income 



All returns 



Number of 
returns 



(Thousand 
dollmrm) 



Beturns with standard deduction 



Showing adjusted gross 
income 



Number of 
returns 



Amount 

(Thousand 
dollmrM) 



Showing no adjusted 
gross Income 



Number of 
returns 



Amount 
(Tttoumand 
doUara) 



Returns wltli Itemized 
deductions 



Number of 
returns 



doiUrm) 



(1) 



(2) 



(3) 



(4) 



(5) 



C6) 



(7) 



(8) 



Adjusted gross Income or deficit 

Salaries and wages ( net) 

Dividends ( after exclusions) 

Interest received •. 

Business or profession: 

Net profit 

Net loss 

fcrtnerahlp; 

Net profit 

Net loss 

Salea of capital assets: 

Net gain 

Net loss 

Sales of property other than capital assets: 

Net gain 

Net loss 

Pensions and annuities: 

Life expectancy method 

3-year method 

Bents: 

Net income 

Net loss 

Hoyalties: 

Net income 

Net loss 

btates and trusts: 

Incame 

Loss 

Net operating loss deduction. 

Other sources 

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

^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. " 



53,603,7^5 
4,932,950 
10,288,082 



6,831,427 
1, 767, 544 



1, 589, 183 
329,682 



3, 841, 694 
1, 154, 339 



100,131 
135, 767 



762, 217 
373, 719 



3,875,716 
1, 695, 218 



409,394 
23,479 



392, 161 
25,834 

13,912 
('5 



'315,466,382 

257,917,854 
9, 530, 143 
5, 056, 793 



23,958,911 
2,887,155 



9,757,486 
791,440 



6,003,859 
704,284 



70,113 
152, 822 



962, 164 
654,794 



3,543,887 
816, 226 



660,530 
76, 330 



674, 547 
39,465 



165, 634 
2, 308, 657 



36,509,449 

32, 223, 120 
1, 819, 297 
4,083,496 



4, 135, 604 
801,940 



696, 168 
99,147 



1,686,284 
343,934 



43,230 
52, 635 



332,924 
173, 855 



1, 677, 681 
539, 598 



187,140 
5,784 



141,043 
6,489 



3,314 
(') 



135,426,436 

115, 895, 560 
1,483,939 
1, 745, 716 



10,419,135 
814,894 



2, 669, 664 
105, 832 



1, 401, 892 
189,728 



27,930 
28,702 



357, 172 
250, 846 



1,273,057 
217,447 



195, 621 
5,223 



180,207 
3,187 



18, 501 
909, 161 



100, 686 
38,778 
73, 688 



16, 303 
327,383 



10,247 
46,113 



79,278 
31, 594 



2,612 
14,303 



(') 



3,240 



'1,091,184 

233,361 
59, 832 
44,277 



52, 985 
1, 058, 900 



31, 056 
261, 699 



190, 258 
30,387 



3,069 
47,272 



2,048 



42,778 
47,352 



11,381 
(') 



3,425 
2,401 



(') 



6,616 



38,159 
63,422 



19,020 
(') 



3,745 
17,090 



123,399 
'141,149 



21,279,939 
3, 074, 375 
6, 130, 398 



2, 679, 520 
638,221 



832,768 
184,422 



2, 076, 132 
773,811 



54,289 
68,829 



426,053 
199, 362 



2, 155, 257 
1, 108, 268 



210,873 
16,329 



247, 693 
16,944 



3,982 
C) 



181, 131, 130 

141, 738, 933 
7,936,372 
3,266,800 



13,486,791 
1, 013, 361 



7,056,766 
423,909 



4,4U,709 
484,169 



39,064 
76,848 



602,944 
403, 157 



2,232,671 
535, 357 



445,889 
44,640 



490, 595 
19,188 



23,734 
1, 540, 645 



Explanation of Classifications and Terms. 



the grand total includes data deleted for this reason. 



34 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



35 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



37 



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38 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



•^ S " 



rS r^ t^i r 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



39 



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3,640 
2,674 
0,415 
3,236 


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1 


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11,111 


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7,38 
6,66 
3,58 

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42 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



r\ -^ tr\ sO C^tOCT»0 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



43 



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44 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



i-j»r«so r^ooo^Orj £^3S 



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46 



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46 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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48 



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3;33 



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«?:; 



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t^L<hi< ».t.^(<L. L,k.i.^Li afvvvv •n-a-q-aO ^ ~ •WuL.i. l.i.(.l.Liq 

•111 mil 11111 5^^^^ ||g|§ : I i|iii mils 

3c5tn5 XsSoS ooooo »»*•» OOOOO H • aioo^sS XoRqRo 

5--- «-s«* -.»«« 0''^0''^0 0«^00•> d 'flQ-** -,■.««- 

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8k1 



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49 



fv r^^mvD r^»0»0f 



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\[^iA-^ mrvSot-- 0(^»^f*^ t^t^cMOH t>(^W'n« 
r-icvjrt >jiriu-ikf\ir( cRinnr\irH nr^^-l''^f>] 



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50 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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52 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



53 



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54 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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^ t< M N h 



M "O -O -a 



III iilll 

8§S 



■a T3 



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S5! 






II 



o 



«* M M t. 

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►h-OTJ-O _____ 



^ ti h ^ t-i o 

i> V t) at <>} e 

•a -O TJ T3 X3 



4»fi9-««4» «^4^^ 



H ^ Al tf 



t4 OOQ OQoQoo 

OJOOiAO lAOiAOtAO 

CvDi-THrr f>i (A <A -^vf trT 



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ill 



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t< 4) *J 
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u ?(3;iia? 



t>Or--COOi OrHAt(A-st>A iOC~W 

ilAJAIAJAI (AtAfAtAfA'A (A<AtA 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



55 



(M >j m vo 



t^TOCOM rutQ^riQM 



sas 



H a> o oj <N 

3 On in CT> "X) 

1 oj o> -^r m 



to to f^ \0 \0 

to IM (J\ t-. 



m -.J vo av r\j 



\0 \0'A m CM 



O •£) -J lO m 
c^ IT- r- c- sf 



^ in QD O CO C- 
(^ O -H O (1 vO 
C-- vO C~- 0> <T> f^ 



t> O f^ rH in 

-J nj c- iTi -J^ 

rH ry <^ -J 



> m fn OD <H r- 
3 iN O m to tn 
■* --J -4 n ry vD 



O to C- 
-* rH m 
f^ -J- -J- 



333 

-o in CO 

oT^D CO 



■Jp (Nl tn rH 

■? rJ O Ul 



C-. n o c^ c 



^ vO ^ m fn 



'S J = 



t- tn cy >t n 



r O^ ^ -* »r\ 
^ O <^i vD ir\ 

\ ry ^ CM r-J 



?2a 



m c- o 
m o r^ 
r>j c\j oj 



-.t fn ^ 

r-co ^ 

CO a- lA 






^ m CO vO 

r- vj- tf^ 



O t- CJ^ IM n^ 



COr^CJ-iHvO vor~-vO[n^^ 



a- <M n <^ 03 

ru o r-J m r- 

r-t .H CM (M (Si 



\ -.f a> n f' 
^ c6 n --I I" 



lO o rvj <n ^o 
CM c^ <> in lA 



O nj c- 
to in o 



o g 



cMo>mcoco QC-r- 
Ocn>j-jrM c^t^-^i 
m\or-co<^ ^cor- 



2S = 



m -J r- 
vD c5 \o 

ir\ C^rH 



CO vO CD \D r 



§1" 



OvOC^iHvD g^^^^_, ____. __ 

arHin\Dc\j ojco'OCO'H (J'-4-CT'in\o rHHinvo-^ 
-4-\OvDO ocnorH-o cn-oco'-i'n cr-t-oc^-j^ 



in >n r- *n m V. 
.-I CM o o vO V 
-•t -H ^ o o r 



3»ot^iHC^ rHinw-j\o ^i-nTc-hoon ln(^Jln>- 

ilt^cnrHCO \ONriHC\-^ -iC-J^-^^}- O'^fr-C 

^.-lc^icn(n oHoto^o ^omcnc^cn 



Ml to o en en 



CM -J- CJN CO !J^ vO 



•J3 CO O 
CO > 1) 

r- t- o\ 






O C- CO o 

m (M ■>*■ i-( 

tM t^ in 



r-3 o «o \o o 

r- o^ o CM -vt 



en vo CM p- CO 

o -J- en -H to 
tn CD m c- .-< 



a- tn c~- c^ CM 
tn sT^T 



ij) o o to en en 

iH .H >t to CJ^ CM 

O to vi to "H t- 



g^ tn u 
CM i-i c 



4 li 



-4- c- rn r- 
c- to to m 

\£> O nj -vf 



m CM O CD rH 

CO -J- m >o r-l 
vo o o o en 



in O v£) O vD >H -J 



333sa 

fH .H CM en 



\0 to C^ vD vO 



-vf C^ o^CO o 



-* vD "H m vD ON 

•J- -J m -t en IQ 



'H O -jt 
OJ -4- vO 



H O O^ to C~ f- 



CO t^ ni en ^ 



^o O' m o a- 
o en en o in 

r- o o en i-H 



m Nt m -^ r- 

ON "H CM cA o 

m o ^i- m (M 



\D CO -.J CO Nf 

CO -J- > to m 
-4- nj r-( CM \D 



\ [^ ^0 C- O CM 



CO 0> en in o 

O > CM ^ CT> 

^ m C-- c o 



>r t- tn to en 

C- ^O to -st CO 

c^ >o o m o 



3 C- OJ <M 
^ m CM -J- 
m rn ^ -H o 



.11 



H CO CO m o 
3 en c^ (M vD 
H "-I <H OJ CM 



m CM O CJ» CM 



vO ^0 >t 
CM rH tS 
H >]■ t- 



NO OJ -J- en 



m yD o O C3N 



>j r\t O CJN r 
CM \D r- -.r r 



-J- \0 -vf CT^ OJ 

Ov ^ en -H m 
y? CO O (M en 



vO rH OJ CT\ en 
f-H ON O CO [> 
OJ CJ> tn NO rH 



OJ o en \0 NO 
en iH c~- ON ON 
-J- \0 CNj e-i 



CO 



CO -H NO C- 
On in iH to 
CM r- O- CM 



vO NO fM m rH 

o fH -,1 en NO 
OJ -J m m CM 



en t- en nD nD CM 
r-J O -J- en O CO 
^0 CO O I7» O O 



o m o 

-I- CM -sf 

c- m « 



OJ en c- c- o 
o f^ ni S o 
o -J- --f en -st 



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C^ C^ CM -H ON 

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aCNJ On rH 
rH >* ON 
CM vf -^ O f 



1 o o 



C^ nj CO -^ n CO 



■o t^ en en o 
en >t CO <n CO 
t^ On en o o 



3«0 CM vf O 
o m cn o 
o c- ON o o 



Sm ON o en 
>o xr CM no 

rH CM OJ 



3 m o en CO o 
3 >r en On sf ON 

J ty CM rH ^ lO 



CO CM On 

C- cn rH 

t> CM rH 



01 CO g 

■H to o 

m Q u 

3 f- G 



en -vf o> to 
C- ON en nj 
in >f [^ o 



NO NO in o ij 



5 en On ->f 

^ CO >t -o 

H ^ td (M 



3 S O P- Nf 

On vj- CM O ON 



in m >r to en 

-J- to CM -O CO 
[> -J- to OJ ^ 



o< m vo -* 

■^ •-{ in r-t 

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3 ON vf f 
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en to m m r 
cxToN^c^-vTr 



J O m CM CM 

H NO NO CO ->!■ 

^ m rH sf 4 



■\ en t> en CNj 

H r-l ON >f ON 

rH ry ^ m 



en O O 
to rH en 
en to ON 



O >H ■vt C-- rH 

rH O t> --t CJ« 

en to >j m to 



to en no CM ON 

On en [- C- CM 



CO rH en -St 
C- I> ON (M u 
cn in c^ m ^ 



m rH -4 ^ cn c 
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O" (JN NO ON m c 



OJ c [ 



o m cj> On m 

vf OJ to O rH 

o ON o CM -sr 



m On -J- r 
e\j in 4 f 
en o en P 



o t^ [> rH r- 

NO rH [> O ON 

vt y3 OJ >j- 



1 ON O NO m 

1 en en m y3 

rH CM ry ry 



O O en 

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CM O O 



> O y3 

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.^ee- i^ u u 

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o t« ta T3 "D 



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<V 01 OJ OJ OJ s 
3 3 3 O 



O O O O Q C 
O Q O O O C 
m o m o m c 



O] en en ~j; -j; in 



■H +^ -H 



56 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



r^ tv (n-.fm»o r-0D0*O' 



aqaas ssassi stsaas? R; 






Si 



">." Sj 

S'3 E C< 



af-ofw ^F-<^3-< osfo^o lO-^inCT-w 
ftjrnri C^O^r-»H t^rtf^OOOl ojiOtOf^O^ 

^-n-^- o-'^v-s-a" 5~s"ssG s's'^a"^" 



?a? 



<-IO*0'^ t> <is r>i \D r- 



O* lO O C"- 
*0 SJ S <>1 r 









fsps RRass 3ags?£ sssss s^3P? 

0(M--i-t^ o^r-JiryrSo «n(nr-ioj>t >j-c-org«o W^t^"n-.J 



O'AipO'O irtioincto (^o^^f^t^l^v ^tftr-tifst^ 
•vti-lofQNr p\'-«ajf-*fM oJiHiAr^m ^r-loojc- 
Arj(^-4-ifs «rieot^'0<*> CT>t--'--(rgr^ \0(^^0(^ro^ 



; -^Nt <o -* r-< 



«o t '^ 
{f O to 



(M t* 0« t^ t^ \0 

■J CO c^ «*i to r^ 
o o u> to ^ o> 



<-i -^ ^ 



saa 

r^ o tn 



lirH t^ni»©l ^OC-'OOP r-1 r4 <o r 

CM r^ cj « CM 'J -3 Ri 2 \D n Q 



too 0^ ^oNio^ c^ t^-4 o f-i 



iH to >i 
>o M (^ 
n to eo 



Of- CO o a> -H r 

00 to 00 t-- to ^ N 

«o tn \o o to "- 



cv «A iri f^ oj 

aC <N "A O 
(M (^ OJ to 



SSS 8' 



to O O lO O CP 



ir\ to 



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3 to r-l CM r 

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O f^ CTi O' t^ 
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00 -5 t- -4- C~ 

t^ \0 Q vD ift 



-.t to C- ir\ m >1 

a>A vO to C-- \0 
<A to o in iTi 



ill 



^ p~ in to 

H ra o t- 

H o) ift 



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■H O r-l <N c^ 
in ^ to M 



H (n iH m -4^ 
H c- in o c^ 

^ 0\ ^0 00 >0 



fH m o <M in o 
r-i o in ■-] r^ ^3 
CM nj r-< --1 r-J r^ 



>j ^ nt >r --t 



[^ to c- m t- 



nl c5 m •* 



c^.o't;^ 



>r -* o m 
>n m en (M 
m m t> ^ 



O \D vD cj ni 

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CM r-< CM 00 



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CM C^ <-l CM O 



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«n o «n o« to 
0> iH m *o CM 



to Q en r 



en vo en c^ en 



53 

in «H 



•O ^ CM CM 00 O 
C- O* ■£ C^ C^ CO 

-* vo c- (n CM a* 



H t-- r- m Nj- p- 



en to CM 

3SS 



^ c- a> 

O^ O rH 

vD M C- 



t^ c^ u-i 

CM ffi .-i 

to O m 

"■■3-3 



CM r- <n 
m S tn 
o« o^ o 



01 O "O 

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CM H >f\ -J 
•O >!■ Oi C 

o m to c 



\£) en c~- -* vD 
to in 'O o* gj 



3-4CM cnnjiHrHiH (^-^C^^DO 

i>ocM tDtotor^-,t momo*-> 
^o\0 xo--f(nto<» nitMxo5^-v 



■^ C^ CM »£) rH 
f iH iH CM m 

H CM tn -J- m 



^o to en c^ ^ 

SCM CJ« CM C^ 
to D- \o tn 



S\D en r-t lO 
CM CM en to 

xO en \0 CM CM 



8st t^ >l m >! 
\D CM m m to 
nj eM CM 00 "n -* 

en'r^'oT'-? rn"^ 



\0 CM rH 

CM \D r^ 
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■a T3 



53 



2 



I 11 



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-.j iTi nj o <M 

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\o o to £?• >t 

t^O to [- vD 



CO en t- tn CM 



o>fM-5c-co s5%otou 



m CO CM so c 



5 ^^ «o vi- o 
> m t^ m CM 
\ ->j- m <n CM 



J CM c^ 

fs5 



cn'oT 



to r- vl- o m 



S'-' o* Q O 
lO o o ftl 



O iH Nt C^ rH 

en to vf tn CO 



Qv c~ qv c 
CM (^ en f 



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<-< CT» O to to 



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o^ en t-- c- CM 



to O O to in \D 

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rH CT* en C- C^ --H 



m (^ CM u 

m ^ t-- e> 

CM tn M 



?in ps o* "O 
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•3 \o N --x 



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Nt o m 
CM -.t m 
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i-?to'cn' 
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a. c^ iH 



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to c^ c~ t^ «o 
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i-( CM CM CM 



«. <» -« > ■» ) < » « o« i 



u M -9^ HHH Mf-aMMM MMMHH a>miuqfaj 

^ M vftiv a>aia>aia> ovaivoi •n-oi^tJT} 

I I |iii mil mil ^§§§§ 

? .. §255 QSQ^o OQOOO 88888 



(h fn Fh M 

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11 



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■ •*^- 005 



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L> t< (h ti ^ O 

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1§§§§S 
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C t. H 



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t-t r4 Hr-Ji^i-lrH r-l<-l<-in(M (MCMCMCMCM Cg NtSjcnmen ryfif 



O* Q ' 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



57 






I cn o t- -j^ r\i -J 
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^§M 



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H 1-1 o> o o^ ■-< vO 



1 O £- C 
) CO to 




m --T t-- lA f^ CO r^ 






t-t-S'CgC- rHiHvOOlA t-iHOt^t^ lAlDCpr-lr 

ojn-Jco\C r-CT>t-eoa. COirvr^CM-Nt ^o^n-5r-l 

<»10«riCOtO *ri^O<HO £^^OOC^^^ <H 

" lO -4 p^riTirT tn to" -/"--J r-T 

CM vO Ov (M H <N 
f^ f^ Oj 



m CO ir\ rH c^ n c 



c- >!■ >r -H 



i-HOJiO OvO~tfn>-> 



^0 ^ cvj -4- 0> 



-mo Hcoi-)c--n) oo^OfMN 

\0>rH r-ltOCO«ir» f^C^vO-JlA 



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tojo'r^cn ifT cT i> cm" cm" 



m >o <n o r^c^ ^o o^ tn" 

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r^vOin^Or-t (M-^0*\00 r-t-4''-ltO<n S(^»0 

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tOO^vOO ■4-i>COtOiD \OC--10C 
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C^vOODtOCO torHCTiOO tO-^iAu-i 



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oj AJ 3 r- AJ 



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COOOCMCn -^-4tO[>r-( (J»OJ-J-\OeO tOC^CMOJrH 

toq->to\'n oc&cor-ir- cMtoai-5(M oo-.tc-c-- 

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vOiAOO^'O lAiAH-^CM rMr^-J- 
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• O O O O Q Q 

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oa^o^^■-^ ajajc^ 

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111 



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58 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



-,— , n 



m CO S <^ ^ <-* 
03 n >t 



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S§8 



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yr\ CO 



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ifT oTn'oTt^or 

\0 r-l >0 f^ 



^D fM O t- :i 
OJ 03 O i-H r^ 
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5sr 



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o >t > in -.* 
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03 rO >£) C 
CM OJ (*^ g 
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tvD->f ■HQNtOttlvO 



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OtMmHtO rHCMiHOtO -J-tor-iMr 

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c^c^lnN inf^d-Hoa 



CM [> CM en m o -^ ' 



l-i t> to (^ <J' -^ r 



cm" 3 (n 






<n l- CM (^ 



CM CM to (M to 



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r-c-c^to QiHcSoeo cnm-ScM^o nj i-J 
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CM CM Q' C^ -J- 

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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



59 



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662377 O - 62 ■ 



60 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



I IT* ir» oi u 



so 1-1 li^ fM CO 
Ov ^ irt CT> CT« 

(M tr( o* ■-< 






I I I I I 



3 00000 lASr-iiArxj 
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33 3! 



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sO .o in o o 


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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



61 






o -g c 
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ir\ TJ O 



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H 0> op r-l >t 
(M lO O -^ Ov 



C\Jv&f\J \Dp\lAHO >fTOOi^ 



oicjc^ tnt^cjpi'-i 






Ssa-^ 



'd >°' 



C^ u^ i> r^ 



i> n ^ <r^ ■ 

O 00 -J- f^ 

to H -i vD 

•£i c- r\ o 



J rj to ^D .H r~ u 



jr-ijo >oeoOvO(j> 



■Hoomra ocMC-oeo n->ftDOr-i 

•f)>J00O tOO-sJO>CM ^CMCM 






o\ f^ to o rvj 



> O t^ o^ n 

^ iH ■£! O CJ 
(M (\J O cy 



to CM C^ "O iH 



"■^af 






a> lA oj -< u 

-. , , , ^ to CT- r-l 
CM -^ (T- OJ 



O I> Ov O r-l 

3" -^ 



c^l-^>'^^■'Xl OfHHfn cor^mu 

nO\\0\Di-l •£) 'Ji t^ r-i Mjnjojfi 



i vO tn -J- lO 






--fOg^iHO^ 0^£>ir\Nt t^lACMCJr- 

nf-oc^ inos-j-o i-lf^r-iiH 
iH i-l iH n -J^ m OJ 



incoto-4-o "TiOtAC 
rjrvjiAOov tocMtn- 

iOnjrHO^'A ODC^oJc 



O^OOrHtO tOrn--J 

O l> H to nj H 



lOJCMinO^ tOOJU^'O C-HOCOr 
(ntOO\H OJOu^iA O^nrH 
1-1 1-4 r^ cn -t 1-1 



as 



t^ 



01 O 



S^ 



S3 

II 



1 -st tr- 1-1 t^ to -. 



^(M oj^c^nto c-mtovDO 
^r^ ooc^cMvOO O>»OC0rMH 



ON iH o a> C^ c^ >J 
i-t o o i-i in c^ n 

iH n nI- U-i iD yD 



i-H O -^ (?> to O C 

oj -J- \0 ^ o^ t\| r 

O O i-( (M r-1 



5 

o 

& 



J o o 5 



• O m o lA ' 
O 1-1 OJ OJ 



••O rH OJ Ol u-\ H 
1 1-1 -W- « » « » W > * > 
-. .. - *■«■ 

§1111 llll §§§§§ 



0) O O Ti c 



r-f Oi lO H t 
■»-«»-t»«5- C 



62 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



o 5 c 



O h C 
O 01 C 

o Ta 



^ 3 irT 



3-='* 



O 0) o 
lA -a o 



rJ 3 oT 



o at o 
■A -o o 



O fn o 

O 01 o 

O "O lA 



4-§S 



8 01 O 
■a o 

3§* 






(M cr. CO r- 'O 

lO f-. to r~i 
■J O -J 



03 (T. "^ ^ t^ 
rj O t~- f^ >0 

^o m CM r^ -st 



y3 rvj (Q ^ ^ 
iH t> c^ -J c 

Cfl 03 -J- 



tn f^ ^ -J £: " 









O vD CO m " 






r- nJ CT* "^ t 



^ rH CM oa n ? 



o -o c- o 

O rH ^ ^O 
rn W O O 



n "A CO O iTi 



^0 O 

TO n m H CM 

■ --J 03 O 



acovO ma>c^rH t^C^ 
i-lr-l fMOCT;Nr OTO 




t TO 0\ --J 03 



_ . . fM C- 
O lA \D eo 
03 C~- t^ rH 



u-\ oliiAjiAaS OiA-J-iH 



3 to 00 C- <D H V 
1 £> rH n H O^ 



0^^0^00 rHvOH^O 

rjcgcncno cM--fi>A) 



>iJrHfM\OiO -sfC^r^a- 
^OlA^OAlro 0^0303^0 



Atr--J-r^f^ f^srmr 



3 H lA ^0 lA 
\ K OJ AJ CO 



T3 0> 



3.S 

O 

^ at 

°-s 

C ¥> 

o 

■H -a 

(0 S 



fin 














o 


s 










u 





to CM W lA H :i " 

C~ -J- O^ -^^ C^ TOO 
r^ H lA t> t> -t f 



[-- O lA r^ > 



^iAO»0 •£) C\ Q O 

^a>COtMO «<AOiH 

Hvj^OOO 0>i^O\CO 



J to ^ >t >r 



: : :8 

O O Q O 
O O O - 
) o o o 



O O Q O 
O O O O 

o o o - 



■v-«S^«>-«- ■«■* 



o o o c _^ , 

8 8 8° O CDO S 

, « * -n lA o o •« a 

_ _ . . CM >A H t 

..CMOJlAiH «--«-<*<4-C 

i^F^^^tH ooiaioji 

01 41 n -a "O "O T^ 



■A O u 



111 



_ -O "O -o tJ 



3 -g TJ -O -a 



■a -a -a T) < 
3 §§lc 



d o o o 

4 O O Q 

J O O lA o 



OiAOiAO 0>A00 
f-Hr-<CV{M<A ^^HC^4'A^- 
-»■■«■■«-■«■■«■ ■«©■«>-«■■»■« 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



63 



lA fn (N rH 00 vO 
0^ \0 lO f^ "A t^ 

oj en r- o o CT- 


>A CO AJ ^ > 
OS *A AJ O O 


Si3P 

CO "A a* 


OS l> r- CD CM I> 

oj --J o^ r\j r~ m 




O^ Q r^ 

<X> &■ i-i 



VO -DAIrH^OO^lA 0<rHCT>-*AJ COAJAl 

COiAQO^COCO AJIAlAiAAJ -sJCOlA 



t'S fn oj r 



la 



S58S8S 


Q \0 -D \0 fO 
rn rH Ov O >A 


>J C- A) 
OS i£) O 


Aj lA t- kA ^ r-i 


>r m A( oj H 


lA AJ vD 



s P 00 r 



85 ^ e- 



I CJ lij 0) g -, 

e 0) g f- ti 



salss5 


\D Ai Q VA CO 

rsj o* S O a 


m n u3 

i::i ^ ^ 

to AJ \0 


rH rsj n c\j rH n^ 


2 Aj OS r- \o 

.-1 .H 


■A tn o 

OS Ov CM 


c^ -o "A rH c^ fn 
OS .D n r- r- ;4- 
-J CO o -H fn c^ 


c- Aj r~ fn Aj 


tn m o 


<sj O O CT- CO ya 


00 rH M -^ CO 
CD CO \0 lA -^ 


fiSfi 



CO t^ CO rH O t" 

lA ^ lA \o m \o 
\0 ^ OS ->J o o 



t^ OS lA 0> lA 

lA o fn -vt gD 

CO [> lA ^ Ov 



1 OS OS 

^ i-H Aj 

■\ O 00 



rH O- \D -J C^ OS 
m ><-< Al to rH 
(n lA vO -J' A) CM 



U-, lA t-H -vf rH CD 
rH OS S >£) lO »A 

rn t^ r^ -j" to o 



>f [> 3 N S 
to lA m o CO 



q g; OS r-j r~ rH 
-J fn o >£) Aj -J 


iH r- AJ O AJ 
-4- OS so OJ u-s 
A( o -sF o <n 


33§ 


CD CSJ AJ «0 m CD 
AJ C- CD vO ^ fn 


lA fn r^ lA c- 

■A vj CSJ OJ rH 


vo lA m 

■^t AI .-1 



S O >J OS vO P 



^ 00 lA vO OS 
:^ -4- vO "A ^ 
n-1 ^ rH CO CD 



CT- rH O 
sT Ai ^0 



OS OS OS AJ \0 
t^ 0> O tn lA 
•D -t rH [~- CD 



r^ Q rH O OJ vO 
lA W rsj rH C- CO 



sss 



t- lA --t n Aj 



f-E 



\0 AJ O* -t u 
rH CO en rH C 
OS O rH to U 



AJ C-- O -J- .H 
lA rH U-l OJ r- 

fn CT» lA -^ Aj 



^ sO :J 
5 -sj tn 



•J TO --X ^ T' 
-} OJ g rH .-I 

,-1 OJ in C-- \o 



OS c fn 

Ov Q OS 
vD -5 sO 



D lA <n r 



cDcoojosOs Of^co-nr- 

OAJsDOOIA OvOJtDvOAJ 

CsfsO-J-iA OJOOIOSOJ 



i32s 



OS AI to 
iA O lA 
to sO o> 



fn OS vo OJ m 
en CO -J OS OS 

■A -^ to C- rH 



-J- OJ H U 

^ '~' S " 



-J- O rH r* sO -* 
AJ O ^ C^ O so 
O iH "A m At OS 



11 



fn >]■ -J- (n OJ tn 



•J3 ^ >f n Aj 



i 



0) o ;; 



1? 



- -J- C Q r 



SAi lA ^ r- 
iH fn AJ lA 

r- OS sf o o 



sO ^ OJ OS C^ rH 
rH [^ t- AJ OS CO 
lA sD C^ :> OS -1 



CO C- f^ O AI 
C^ O OS OS sO 
CO AI OS "A lO 



lA -J lA 
OS -J CD 

OS o to 



rH OS ^ m lA 

-J- t- -i so o 

\0 s£) t> sD r— ( 



c^ OS sr -J- At 
tn lA c^ OS o 
to iD 'A -J- en 



«0 OS vt O « 



^ 00 OS OS -J 
OS >■£)-* o6 



m --f c- c- -H o 
H •£) Al C- fn c^ 
^ OS sO ^ AJ t^ 



"A rH f- OJ O 

OJ >r S Q Js 

lA s£) O -5 OJ 



O f^ OS CO U 

AJ sO sD rn c 

O O OS "A C 



3.3 



8 5 



AJ iH rH o rn 
CO c-^ c- t> -/ 



C^ AJ lA to sO 
"A ^ AJ C^ "A 

O OJ to -J to 



CD to CO OS -4- 



> CO r~ ^ OJ r 



} iH sD AJ vO 

J m -5 00 -J- 

H OS o AJ OS 



^ t^ > OS 00 

OS 00 rH -.!■ -A 

lA m tn OJ rH 



sO OS Q Q rH 

m lA tn o o- 

-J- rH lA O ^ 



^ -J- O sO O 00 
AJ O OJ lA ^ t^ 
OS OS C~ OS OS \0 



D sO OS tn CO 

s CD CD en AJ 

r sD tn AJ .-1 



m oi ^ tn -u 

OS r-1 C- O f- 

OJ o OJ o m 



>A OS [- OJ C^ sO 
00 .-4 Os -* l> lA 
>A O r-H lA O O 



1 vf -* OJ r 

J ^ c6 OS - 

} lA AJ OJ r 



tn CD ^ f 

OS ^ ^ 



sD OS >r o -A 

OS -J- CO IN AJ 
O > O [> AJ 



^ 00 OS OS Q 
OS [^ \0 -J- OS 
■A lA sO OJ -^ 



CO O t^ O AJ AI 

-st OS O fM to -J- 
ty^ u- r-i ~-t CO <-\ 



OS OS OJ to CTs 



O f^ (Js CO lA 

AJ so 'i tn OS 

O O OS u-v c^ 



J OS Al sD -.r 



s (n CO so rH 

^ s£) r4 AJ o 



to CO r- en rH 
OJ O C^ "^ -J- 

OJ rH rH O tn 



r~- AJ lA to sD 
lA --t OJ D- "A 
O OJ CO -J- OJ 



rH lA OS Q OS tn 
-sj lA -J- rS O -J- 
OS ^ -} OS sD -3- 



sT C- sD 

SCO AJ 
r-t sO 



CO c~- > r- -^ 






sO OS Q O rH 

tn lA fn o OS 

%r rH -A o >t 



■-1- AJ AJ C- so 

tn tn rH AI m 

OS E^ rH sO rH 



So -^ -J lA r- 
OJ OS rH t^ f^ 

Nt lA OJ -sj -J r- 



^ CO to c^ tn 

C^ >£) AI ^ O 

tn -J lA o r- 



AJ O -O " 



fn AJ -J- tn u 

OS H C- O C 
OJ O csj J^ (■ 



tn -J- o O CO Os 
OS OS tn o C-- OS 

O m sO OS AJ o 



^Sg5 



O O O CD sO 



o o 
o o 
o o 



O +J +J o o 
O O O c c 
O C G 



o o o o o 
o o o o o 
o o o o o 



-«e- <«■■«• **■ 



o o o o o o 

O Q O O Q O 

o o o o o •■ 

q" -* OJ >j so CO o 

, ^ F^ Fh F-. Fh 

J OJ ^ QJ (1) lU 

■ >>>>> 



8 o o o 
o o o o 
o o o o o 



-«■ «i- -re- -te- -w* -«■-« 



tH +i 

z 

s s 



■wo o o o 
o o - - 

f-. - -OJ \0 
a> ^ to rH rH 

> <^ <l » < o < ^ 

o 

(h ^ t< t. 
-t^ 0) 0) ID U 



O O Q O O 

O O Q O O 

o o o o o 



U <_/ U "J SJ SsJ 

C C C C G G 

80 Q O O O 

o o o o o 

o o o <D o a 



O -J- to OJ sO 



-«-» Xfi- -«■ -f*- ** 

t-, u l-< ^^ s- t^ 
(u (u 01 0) 01 0) 

ssssss 



C C G G G 

O Q O O O 

o o o o o 

o o o o o 



■(ft^ <«■-(«■ -yj- **■ 



sssss 



O CO 



8 o 
o o o 



F- t< L. 



So o o 
o o o 

o o o - 



u u u u 

0) 0) OJ 0) 

> > > > 



AJ o o o o 
■te-o o o o 

o o^ o o__ 

01 C\J ^ sfl 00 

o 

l~. U I-. ^^ 

li I II 



o o o o o 

O Q O O O 

o o o o o 



3 O O O 
3 Q O O 
3 O O O 



OJ sj- \D CD O 
r-l i-i r-1 r-t r\l 



o o o o o 



O Q O O Q 

o o o o o 
o o o o o 



AI sO OJ CO -J- Q 
AJ AJ tn tn Nf lA 

■««■ -«- «> *^ ■«- -ea 



o o o o o o 
o o o o o o 

G C G C G G 



O AJ -J- sO CD 

**■(*■««-«*■«■ 

^ Fi F-< 1^ F-. 
0) 01 0) OJ 0> 

sssss 



o o o o o o__ 

o oTifToreo vj 
i?sj OJ AJ m tn >j 

■fS- ■«?■ -W «3- ■«*■ «- 

(h t. h F- I-. (h 
OJ 0) 4) 0) 0) OJ 



I (i F- ^ Fh 
I OJ a; OJ 01 

> > > > 



8 O Q C 
o o o c 
o o o o c 



O Q O 
O lA O 
rH rH AI 



SS5S5 5SS ^ 



64 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



§ « ?. e ? 






^£2 1? 



2 

3 






ss 



3 -^ 



II 



01 3 






s : 

•I « 



U r^ 



3.S 



O EO 

his 






g 
i 
I 



eoc^O'DOO nQ<^'^ 






) ^C CT" <IO C^ "D 
> r-t m CT* C t^ 



mCT»0»''i<T' -*t^TO^O 



0,0 C^ >« r^ 



0x0*0 0^ 

vj c; g \r 



^ c^ >o to 

O (> f^ 00 

r^ .o i> .H 



0\ sD 






O^OOvOOO o^^<^ 



-.1 <j» .-( r- c^ 



o CO t^ f- "N a- 

.HtOtOrHrH (NQCNJC^IAOv 

0O>Ji-H00CT» Osr^riit^O>\0' — ■ 



o oj o* o s; 
t^ c^ M c- -J 

u-l r^ CM 00 r-t 



m -^ m (M 
ry (M t^ n 
t^ f-\ a^ ^ 



r- <n o rH ig 

SC-- \0 OJ CO 
o to t- vO 



lArncNjiA CViry-lCMi-HrH 



vO O fH \0 to 



55^>oir\ rHu^r-vOr-f ojw^c*--vrg; PssSS! 

ooj'^to*" rHC-jojco^ o>oo>-tryn t>cM(^o«^(n 






<Tv to <NJ D- CTs sO -- 



CO^'>Ar^-J -^0'^<y'TO 0''^t^W\0''^ 

ov oj TV .£) «t oj t-- o CO 1^ •-' :;:; ^ !C S E^ 

coo'Ar-o o^o^of^o (^o'^t^c^c-- 



CJ CT* m O (^ 
C^ n H lO \0 
\0 rj t\i f^ •£) 



^O ^ ^ sD lO 

SO rH O* W 
(N 00 <N rH 



J — . O ^D -* f^ If 



OJ CO M^ -. 
Cw ,0 O C 
r-l OJ >0 M 



r- vO CT- t^ ->» 
to Q -O -I H 
OJ ^ r-t 






O r- CT" rH 

C- lA OJ u-1 

O -O fM ru 
rj o» O ^ 



O-OO^O-O c\ to c 
rHCU-^^OfM 0>fC 






C«- vO CT" fO -.t 
to Q ^D --T '-I 

CM ^ rH 



tM -J' 
I. U 



-O 00 C 
rH rH O 

■ > > s 

) O O ( 

> tJ ♦» ♦ 

» O O ( 

: c c f 



(M -st to r>i CO 
rg fv W <^ t^ 

t^ U U U U U U 
4) V OJ Ot O) V 01 
>>>>>>> 

o o o o o o o 



J in 3 C^ ® cS r 



S88 

rH (M I** 



= 3 

0) O 



£.2? 



II 



is 



^8888 8f 



(^ . . . . 
«j fy --t vo CO 
> <4 <**«»■ 

o 

t^ (. t. ^ 
*-> 4) 01 a> 01 

sssss 



O <M 

01 0) 






O fM -J CO C\J CO S 

(N (N cy oj n fn s 
*> ^^ «* *j- ** «* w 



4)0)0) a)oio)0'0)a>o> 

SS5 SSSSSSS 



(i>o>0)0>o) a>o)0>ai 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



65 



Table 12.— RETURNS WITH INCOME TAX— ADJUSTED GROSS INCOME, 



TAXABLE INCOME, INCOME TAX, AVERAGE TAX, AND EFFECTIVE TAX RATE, 
CLASSES AND TYPES OF INCOME TAX 



BY ADJUSTED GROSS INCOME 



Adjusted gross income classes 













Effective 


Number of 
returns with 

income tax 
after credits 


Adjusted 
gross 
income 

(Thcutmd 


Taxable 
income 

CThcH««id 


Income tax 
after 
credits 


Average 
income 
tax 


tax rate — 
income tax 
after credits 
as percent 
of taxable 




dotUrt) 


dotUrt) 


dollmtt) 


fDoJi«r«J 


income 


(1) 


(2) 


(3) 


(-) 


(5) 


(6) 


40,060,985 


297,152,271 


171,462,236 


39,464,156 


821 


23.0 


l,353,0ia 


1,123,121 


193,070 


38,581 


29 


20.0 


2,134,195 


2,664,406 


944,626 


138,034 


88 


19.9 


2,036,015 


3,557,099 


1,517,420 


301,322 


148 


19.9 


2,363,114 


5,327,353 


2,257,675 


447,420 


189 


19.8 


2,665,817 


7,349,490 


3,277,370 


643,374 


243 


19.8 


2,839,956 


9,230,544 


4,234,151 


843,640 


297 


19.9 


2,953,712 


U,076,883 


5,195,399 


1,042,674 


353 


20.1 


3,166,427 


13,451,731 


6,302,253 


1,270,415 


401 


20.2 


3,234,120 


15,360,330 


7,387,986 


1,493,236 


462 


20.2 


6,236,474 


34,246,189 


16,730,769 


3,332,547 


542 


20.2 


5,236,061 


33,923,776 


17,451,403 


3,537,337 


676 


20.3 


3,874,647 


28,974,992 


16,143,894 


3,296,665 


851 


20.4 


2,749,349 


23,303,110 


13,767,791 


2,833,581 


1,031 


20.6 


1,901,543 


18,007,223 


11,137,412 


2,311,721 


1,216 


20.8 


3,637,169 


42,751,769 


28,752,650 


6,158,538 


1,693 


21.4 


784,630 


13,376,477 


9,786,674 


2,289,835 


2,918 


23.4 


323,412 


7,190,895 


5,465,777 


1,395,203 


4,314 


25.5 


440,890 


14,710,384 


11,665,201 


3,597,603 


8,160 


30.8 


101,080 


6,647,920 


5,417,010 


2,273,336 


22,490 


42.0 


14,165 


1,688,173 


1,349,335 


681,157 


48,087 


50.5 


4,379 


750,153 


590,232 


319,630 


72,992 


54.2 


4,801 


1,370,033 


1,055,617 


606,604 


126,350 


57.5 


723 


436,077 


382,520 


225,573 


311,996 


59.0 


295 


584,133 


455,501 


230,525 


950,932 


61.6 


47,969,167 


289,259,756 


164,977,110 


36,449,333 


760 


22.1 


1,353,011 


1,123,121 


193,070 


33,581 


29 


20.0 


2,134,195 


2,664,406 


944,626 


188,084 


38 


19.9 


2,036,015 


3,557,099 


1,517,420 


301,822 


148 


19.9 


2,368,114 


5,327,353 


2,257,675 


447,420 


189 


19.8 


2,665,817 


7,349,490 


3,277,870 


648,374 


243 


19.8 


2,839,956 


9,230,544 


4,234,151 


343,640 


297 


19.9 


2,953,712 


11,076,383 


5,195,399 


1,042,674 


353 


20.1 


3,166,427 


13,451,731 


6,302,253 


1,270,415 


401 


20.2 


3,234,120 


15,360,330 


7,387,986 


1,493,236 


462 


20.2 


6,236,474 


34,246,189 


16,730,769 


3,382,547 


542 


20.2 


5,236,061 


33,923,776 


17,451,403 


3,537,337 


676 


20.3 


3,874,647 


28,974,992 


16,143,894 


3,296,665 


851 


20.4 


2,749,349 


23,303,110 


13,767,791 


2,333,581 


1,031 


20.6 


1,901,543 


18,007,228 


11,U7,412 


2,311,721 


1,216 


20.8 


3,637,169 


42,751,769 


28,752,650 


6,158,533 


1,693 


21.4 


784,562 


13,375,130 


9,785,436 


2,289,411 


2,918 


23.4 


321,110 


7,138,079 


5,419,732 


1,379,289 


4,295 


25.4 


415,221 


13,660,048 


10,773,088 


3,267,550 


7,369 


30.3 


54,131 


3,465,633 


2,773,302 


1,159,293 


21,416 


41.8 


5,188 


614,808 


475,651 


252,143 


48,601 


53.0 


1,219 


207,474 


156,548 


92,091 


75,546 


58.8 


978 


270,184 


185,500 


123,375 


126,150 


66.5 


103 


69,296 


45,023 


35,092 


340,699 


77.9 


45 


111,033 


68,461 


56,404 


1,253,422 


82.4 


91,818 


7,892,515 


6,485,126 


3,01A,823 


32,835 


46.5 


2,302 


(1) 
52, 816 


(M 
46,045 


15,914 


(1) 

6,913 


(M 

34.6 


25,669 


1,050,336 


892, lU 


330,058 


12,353 


37.0 


46,949 


3,182,237 


2,643,708 


1,114,043 


23,729 


42.1 


8,977 


1,073,365 


873,684 


429,014 


47,790 


49.1 


3,160 


542,679 


433,684 


227,539 


72,006 


52.5 


3,823 


1,099,854 


870,117 


483,229 


126,400 


55.5 


620 


416,781 


337,497 


190,481 


307,227 


56.4 


250 


473,050 


387,040 


224,121 


896,484 


57.9 


22,751,367 


69,140,957 


31,310,450 


6,274,246 


276 


20.0 


19,998,074 


133,455,295 


75,231,269 


15,361,901 


768 


20.4 


5,311,544 


89,556,019 


64,920,517 


17,828,009 


3,356 


27.5 



ALL TAXABLE RETUBUS 
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 $3,-000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

RETUBUS WITH NORMAL TAX AMD 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 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

RETURNS WITH ALTERNATIVE TAX 
Total 

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 

Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10,000 or more 



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

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



66 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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r^ \0 TO O* O^ f*^ 
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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



67 



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68 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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70 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



71 



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72 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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t^ to (y -f) to 



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soirnnn (^(*ic 



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to Nf ^ <A C^ 



to O "O f^ o^ 
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v.as 



oV- 



C^ ^ O C^ S[ 
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s^ 



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a^ r-i t^ •& 

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•o r- o* to Al 



lA t- -J fO -J- 

n n rH to i3 

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Al CO to rH sO 
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en C~- to OJ to 



t* r^ to to >A 

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m to r- u 
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to to t^ sO C 



i rH O to lA 
3 SO C- O C^ 
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CO o^ rH r^ r- 

tO O --J O so 

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OJ r-- OS to (^ 

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> to AJ C 
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CT- iO -O "O O 
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to C- f OS to 
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r-i Al (n 



iFiss'^a 



>o -J- c 

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n (n 

sO ^0 



rH to rH -J- (n ITS 

i-H O O* to sO Os 
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OS c^ rn fn so rH 
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t- o- t 

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fn'-j'r 



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fqs' 



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ssa' 



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c- r- ->j- to so 



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-^ OJ O' r^ >r AJ 



SAj tn 
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n AJ -^ 

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<n lA (n r^ m 
rn c^ r-- OS (n 

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SAJ Q CO so 
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5 kO o to t- 
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rH OS CO to f- 
O. -4- to O CM 
lA rH D- -^ m 



t> so [^ AJ C 

r- AJ kA sO t 
fn lA to Al »■ 



<A OS r- o OJ 

CO -* l> OJ to 

rH t-. O so O' 



rH tn sjD so OJ t; 

oj so kA tn to c 

O OJ OS --f lA ^ 



OJ AJ en •*! 0^ 
H tn AJ rt fe 

AI AJ Al AJ rH 



kA OS kA -J- OJ 
lA O 'J O to 
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O OS ^ 



o o 



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SPiSE 



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[-- rH OS OJ OJ 

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1 so 00 tn 
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fn rH to n f^ 
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f -.J n c^ OJ 
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AJ OJ O sO CO 

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H so sO ^ C 

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kO 0> OJ sj CO 
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^ sO u 
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■> OJ tn >j- n 

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S5 



^ to N* 
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S Al sO 



^ r-j o fn 
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kA OS tn so -.* 
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so so >f O* rH 

m o> t^ St o 

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s m o t^ (^ 
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(^ c*- >A r- to lA 
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li§§§ 



(u -0333 333 

A. ^999 99999 9999° 

rH OOiAO kAOkAOkn OOOOO 

g sQ rH rH A» oTfn f^-sT-sf" kA'so'r^to'os' 



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l§i§s 

888888 

lA O »A O <A O 

Ar(n"tn -4 -^lA 
to w w w w w 



kA D 






INDIVIDUAL INCOME TAX RETURNS FOR 1960 



73 




*D O CM vO 

(M i3\ m in 



CO cv r^--v — , 



CO -si- o m o f^ 
^ ~ ' [>• (5 cy 



lA m -f o ^ 

CJ\ O^ \0 .iJ c^ 



^0 O OJ 

to ^"^ tn fM " 



n O' o 

vO C- ^ 

C^ ir\ i-S 



sssas 




o f^ n « 


O O in lA O' 

























I o o 



in Q 



O -J- -D n rH 
iH rH p- m rH 

cTr-T^t r-Tto'orin'-.r 



o -sf r- o 

a. o <N u-1 

rg [^ v£) in 

(^ O^" to -"T" 



J m (n [^ 

) rH t^ ITl 
H v£> f- r-^ 



>-((-itorH\o orymr^vo c-t^tnmto 
'Q^EPS^£>' -str-r^>riri Of^rynos 

vDCC^fVC^ C^m%r>(-1 \OtM(MO-J 



■< O 0^ (M 

3 n to o 



to o -4 
C-- o^ OJ o 



>0 O r^ n 

C- f-i CO r4 

f\J ^0 O CO 

m irCo CO 



in t- nj \o 
CO fW r-- o^ 

m CO C^ vO 



r- o fv <^ 
«0 -J- *0 m 

m O' o •-< 



.-^ 



m •£) o 
n oj fv 



\0 O f^ 

<M ->» o 

O O^ <?■ 



\o n r- 
o o a> 



-r o r^ 
(M in vo 

O O^ CO 

M CO 'iT 



O O J 



to n r-\ ~3 f^ rHinvor-t> 
f^JOi^•o^o iMOOc-o 



fN nj c^ r- [^ 



COtOCT»tO-5 tI\t--\Dr 

oj tM r>j nj oj fSj ^ 



sa" 



<Ht~-rHO\ •OrHO-} m 

rH r-T c- c- o otamo^'^ nj 



nj c~ (^ 



O O 01 CO 

•H bp m 



n oj HN nj 

sf" ■o" r^* fM* 



oj o o^ 
vO -It O 
O oj m 






O CO OJ a^ 
ON fH -J- in 
n CM tn m 

-T \£> t-- c>J 



O O 



(-1 n CM CO O 

n^ vO C^ (^ ->f 

C^ -^ n ON r- 



in iH en o ON 

i-i -H O m CO 
O ON (N CM >0 



C* O rn f 

d n *-• c 

O r-i O r 



rH CM C- C- 



Si§ 



1 m ON o> 



c- c^ «o to -J- 

^ O -H O -3- 

CO c- sT ^f m 



O CM On nj t-> 
CM CM vD fn M3 
O rH NO CO >t 



en r\ iH \0 CM 
en to O --H On 

CO to r\J n-t en 



SO -vj- O CM 
en t-- oj [> 

:> r-l r-t >-i >t 



N ^ m CM c- 

J nO C rH CM 
I On O ^ rH 



•-t -J O CM en 
CO (M On CO CM 

-4- rn C-- cn o 



<-< m CM O ON iH 

o en On lo no en 
r-( (M m r- tr- o 



On to r-i 
C- CM ON 






.H t^ CO en o^ 
CO rH nj m o 
NO a> CO O -.J 

rnen'r^roTf-r 



ON <-H fn lA in 
o CO m fn r-J 

CM CM -.f NO CO 



O -4^ ON nO NJ 

SON NO (M r 
•nJ- CO ->I r 



■2 ♦^ 



en fM to r-< o 
-^ m en t-- -st 
NO m c^ CO nO 



^ m to CM -J 



r rH en CM c- 



t> c^ oj o r- 
lA m ^ en f 



-a a 



CM ni iH rH CM 



I O cn -^ CO 
sO en r^ C- 
r^ l> i~^ t^ 



en o to t> >n 

S>f nO CT r-l 
C5 -J- NO en 

CnTc-^On'cO f^ 

•-t <-l ~^ ■^ ■-* 



m t> ON O O 

O CM 0» nD CM 

-.J- ^ en 



!33 



nO r- C- rH nj 
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>r lA CO m ;-} 
rH ^ en NO en 
O n6 r-J eg vo 



t- O CM A CM O 
en rH c- to en en 
-.J no o CO en «o 



C-- rn NO o NO 



to en ON en -J- 

<H H to NO ^ 



?^3a' 



o >r ON 

O rH lO 

c^ en rH 



J m en CM CO 
^ CM -J- a» >A 

H ^ On y3 -J 



CO nD O" C- ^ 

\0 >? NO On en 

CM NO NO 



^ m ^ CM 
\ O e^ CD 
^ -J- >r -^ 



ON nO O ^0 O 
CM en en m C-- 
O On t- in en 



-nT rH O ON ->J- 

I- O rH O C^ 

<H CM en 



(M -J- nO m t- 

ON CO lA O ON 

(j» nD c^ CM 



CM -J- ^ ON C 

^ c^ m m N 
CO CM -J- o u 



^r^ [> -f CO 
O CO CM rH 

1 -sf in en CM 



f r- lA CO o o 



- . "A P- 

CM [- NO 

r~ en vt 




■3 § 



lA NO O CO . 
«0 - ■ > l/> CO ; 



en tn >t >j 

to (O CO cO<iO <li 
-«0-r^fHF^ FHtiF^L.(40 

d) v 03 9} <v a <v <i> e 
3QQS? oooQoo 

tH OOO OQOOOO 
ojOOiao moinomo 

CvOiHrHCM CMCncn-rf-JlA 

-" ■"■ " ~ t o t/i t/3 (^t» <0 



8 S s 

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C R C 

(4 ^ Fh 



74 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 






s: 



s-";ra aa; 



i-i cNt to r- r- 
to a- ■-* !> c> 

lA vt -.J (^ rn 




[-. \0 O 

O >t u-» 

t^ ty to 



15 



m o 




rH fV I OJ 



_y 



o o 



3 


oj C^ -H rst >f 

^ IT, O (^ C 

O to "^ CT- m 


^8 


a" 


t-^,ir-/^"^to 


R" 



iTi to ri >1 Q 
to OJ o^ >o o 

O* O ^f -J vO 



IT* xO rii rH o 

(-1 in to -O >0 

O >r --< oj o 

. — . <n xo c^ ri o 



- a 



r o o 

J to ^£) 






to est -4 '^ t>t 

f\j > <^ c; o c 

-V r^ in*> "O in c 



(M (M O 

to o n 



■< M t^ to "^ 
J H -J- ^^ ^D 
J fM -J (^, n 



O O 43 M CO 



C- OJ fH 
-* <M -.J 



ir\ f\J CT. vO m o 

t7> tn <^i tn (^ f 

-t to >A --f a> 



U-, -^t tV 

r-l r^ C- 
•!> ff> -* 



in C-- to in 



> o <N n 
1 g> > m 
r oj --t T* 



CM m o^ (^ c^ 
a< m (^ to CO 

o\ o (^ E> r-l 



r- oj vo o u 
^o a> -J >A c 

^0 f^J O f^ C 



So 0\ vD 
O' •<* lO 
T OU -^ 0» 



iH o to o m 

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o n ON m (M 



H r-l to 



rn C- ■>» 
vO iH in 

r- vO r-t 



c- -J; vo t-- ON 



O vO <H 

"-/"aTo" 



m o o o oj 
fn u-i to »n H 
t- CO rH c- r- 



o to m CT* 
nor-" 

Oi IM rH 



S3 



\D «n m iH in 
o vo tn n to 
>t CM c- o \D 



m p- 1-^ to 



o to r»J c- in 

Sm iH to rH 
(^ c- n o 



lO to to r-t r 

nj c^ (^ iH u 

rH -Nt >r >t r 



?iaaaa 



nj ON m 

\D CO ->f 



to NO Nt 

en O rH 



<^ d 9 m 

O O JZ h 01 

-H +3 o « 
HI o, i, a> -d 

f §^ SP.5 



On f^ CO C~- 

nO fn c^ o 

ON CD -^ CT- 



r- >f m c~- o 
>j- ^ to in ^ 

to ^£) ^D H M 



to ON (M rn O 

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m ON \o u 
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s 8; 



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m \0 O ON lO 
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NO n n -4 to 

ru \0 rH (^ rH 
-4- >0 C^ to •>!■ 



c^ m >!■ 
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•s 

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O \0 


vO (^ f^ o to 


rv o to >t 










-nT NO c- to ^ 





Aj nj rn m— nO 



ONNOmc- -^r-NOO 
noonocw o-.f(n-. 



ssa 



1 m vo -J- 
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.^ o r- 
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to to -J^ NO 

M ^ f^ (M r^ (^ 



SnO 



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1 O lO oi r 
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inOOOCD OnC^IA c~- 

amcorHin Oi-J^to On 
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NO to to en 



Ol ON en vO rH 



o >i c 
m ON t 

n NO -vt 

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■a g 



l^ U {-• ^t 
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§§§§§s 



Oi pn (n Nt -Nf "^ 
■t i> to W W 'ft- •> 



2 -o 
9 -«*-■-'»- 



■*-> 4-> +J 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



75 



<D p. L. <a a 

jD a «, tlO-rt 

s a) < Id iH 

^ <v o 



\0 O C CM 



to r\J \0 O t> 

n u-i c*- iH lA 

lA 00 --t lA iH 



t to vO to 

o> -J to 

vO O ya 



o <M r- to -* 

3o o <xi t- 
fn c- c- r- 



H Ov O -^1- D- 
3 t- O- C C- 

r O' cv o u-i 



■> r-i [^ > r 
-4- f^ M 



n i7> -j^ r 
c> cj r> 



3 lA Q O \D 

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VO to lA "H f 



OJ 03 vj Al 



;:}~f 



as; 



2ias5 



C^ n^ lA O t 

f^ tn CM AJ r 



-J to 



lA O \0 vO "O 
to lA lA O -i 
O ir\ ~4 \D O 



O >-* AJ ^ 

r~ o c~ to 

t- CT' <J- CO 



>f to >A C'. I-- r^ rH 



O t- vO 
rH to O 

->!■ C- >J 



lA ^ O 
ttToTio' 




rH >t ^ >r 

C-. n^ lA rH 
■O C- *A r^ 



\0 O CO C- -^ 
«0 lA to <H cy 
n c^ (j\ o^ CO 



o >r o r- c~- 

iH CO iH C- vD 

(?. rH rH to CM 



<n r^ to 5 C 



O t> O OJ 
to lA vO vD 
<N O^ :> to 



AJ CO CO O to 
lA vt \D >A O- 
CD O lA n O 



3 Al CT> to iH 
r H rH lO en 



5.S 



0) t4 

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5>- 



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3 Al 0\ 0\ to 
J lA \0 en AJ 

J f^ lA CO to 



lA cnc-0*O-t oornc-r- --J- 

[> vOAJiHC0>O O^lACyN AJ 

en >tC0HCT«-4 O'A-.tCO O 



en o\ o -J- vf 



I o -« n 



[^ lA \0 tn CM 



>f lA O C- vO 
AJ [- CO l> Al 

-^ O CM Ai o 



CM to o c- -^r 

-* -< CM u-1 CM 

a> en -J- 



^ O CD c~ lA 



fn >J -sT 
O >H O^ 
C^ CM 



r-« -^ O C 
[^ lO AJ lA 
VO O iH CO 



0> sT CD lA ^ 
«-< lA -J \0 -i 
yD cn -.J n >I 



o> t-- r- lA ON ■-< 
m o> AJ AJ m r- 

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76 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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III 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



77 



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78 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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 

(Thoumand 
dollar ») 



Salaries 

and wages 

(net) 

(Thoutmnd 
dollaf) 



Dividends 

C after 

exclusions) 

(Thouaand 
dollar*} 



Interest 
received 



(Thouamnd 
dollar*) 



Combined 
business 
net profit 
and loss 

(Thouaand 
dollar*) 



Comb ined 
partnership 
net profit 

and loss 

(Thouaand 
dollar*) 



Combined 
net gain 
and loss 
from sales 
of capital 
assets 

(Thauaand 
dollar,} 



Combined 
rent net 

Inccme 
and loss 

(Thouaand 
dollar*) 



Combined 

royalty net 

inccme 

and loss 

(Thouaand 
dollar a) 



Taxable 
income 



( Thouamid 
dollar*) 



Inccme tax 
after 
credits 



(1) 



(2) 



(3) 



(■4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



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 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Other areas* 



61, 024, 547 



315, 831, 693 



258, 170, 232 



5,070,101 



8, 992, 964 



5, 313, 6 



2, 720, 962 



589, 327 



171, 931, 909 



824, 701 

58, 188 

403, 466 

455, 571 

5,768,956 

616, 050 

973, 653 
158,646 
342, 310 

1, 565, 665 

1, 055, 399 

233, 723 

216, 192 

3,762,407 

1, 566, 046 

957,124 
738,312 
854,945 
834,062 
342,117 

1,186,618 
2,004,142 
2,624,004 
1, 155, 488 
431, 798 

1, 472, 443 
226,977 
509, 256 
113, 752 
232, 790 

2, 306, 163 
275,429 

6, 523, 532 

1, 320, 085 

206, 555 

3,363,466 
722, 920 
609,649 

4, 080, 064 
320, 893 

605, 748 

225, 757 

1, 046, 547 

2, 872, 888 

288,968 

131,709 
1, 248, 078 

974, 390 
543,870 

1, 389, 916 

116, 381 
166, 738 



3, 617, 501 
394, 161 

2, 114, 748 
1,677,281 

34,493,395 

3,250,015 
5,867,606 
970, 522 
1, 850, 743 
7, 382, 962 

4, 712, 239 
1, 195, 047 

961, 978 
21, 550, 977 
8,022,075 

4,229,331 
3,450,536 

3, 507, 582 
3, 837, 727 
1,408,259 

6,415,569 

10, 508, 615 

14,822,092 

5,463,200 

1, 683, 261 

7, 114, 949 
983,943 

2, 203, 592 
649, 808 

1, 078, 275 

13,302,920 

1, 309, 515 

38, 035, 640 

5, 266, 653 
736, 633 

18, 472, 1J7 
3, 204, 864 
3, 144, 701 

20, 653, 948 
1,497,301 

2,395,445 
783, 194 
4, 334, 378 
13,576,416 
1,437,506 

538, 055 
5,818,433 
5,321,380 
2,405,649 
6, 966, 723 

565, 744 
626,469 



3, 087, 182 

342,479 

1, 702, 149 

1, 316, 275 

27,853,253 

2,581,708 
4,772,156 
758,542 
1,518,460 
5,663,930 

3,967,206 

982, 557 

740,003 

17, 769, 213 

6, 765, 325 

3, 002, 861 
2, 590, 300 
2, 804, 176 
3, 110, 992 
1, 161, 666 

5,519,862 
8,778,946 
12,623,021 
4,326,798 
1,386,938 

5, 693, 266 
734,897 

1,533,794 
539,868 
634,348 

11, 308, 282 
1, 111, 512 

30, 723, 284 

4, 375, 757 

484,229 

15,632,831 
2,502,653 
2,475,492 

17, 312, 838 

1, 251, 716 

2, 042, 624 
536,834 

3, 622, 911 
10, 658, 078 

1, 217, 903 

424,974 
4,969,928 
4, 368, 639 
2, 075, 234 
5, 597, 672 

435, 288 
529,332 



61, 654 

2,283 

48,309 

25,166 

975,410 

79,762 
314,403 
U7,460 

81, 260 
335,078 

103, 564 

37,682 

12,784 

618, 156 

141, 196 

86,973 
64,362 
88, 177 
69,864 
43, 666 

164, 749 
441,493 
336,626 
151, 551 
25, 730 

243,200 
18,324 
49,164 
14, 030 
41,905 

390, 727 

18, 252 

1,802,289 

119,926 
11,512 

475,376 
69,311 
54,012 

724,467 
58, 816 

40, 666 
13,426 
72,834 
321, 103 
24,960 

27,048 
174, 812 
100,155 

59,892 
133, 096 

11, 869 
47,482 



33,742 

3,476 

47,425 

18,237 

721,405 

59, 437 
93,000 
10,138 
37, 566 
220, 308 

54, 738 

14, 265 

16, 186 

317, 238 

U0,096 

93,945 
55, 147 
46,034 
50, 769 
20,282 

91,240 
165,490 
225, 781 
100, 722 

20,993 

109,604 
24,055 
41,315 
12,555 
19,847 

169,577 
20, 633 

671, 214 
49,413 
12,910 

257, 506 
53, 603 
73, 893 

226,464 
18,998 

20,822 
18,567 
54,937 
212, 867 
22,573 

8,617 
65, 188 

106, 908 
19,685 

128,065 

9,933 
12,642 



187,760 

23,933 

124, 018 

166,960 

2,122,976 

258, 310 

329,693 

44,505 

70, 3U 

461, 595 

267, 040 
75,637 
117,511 

1, 354, 080 
600, 383 

630, 109 
404,139 

307. 130 
216, 881 
110,453 

333,957 
604,492 
879,448 
472, 135 
117, 268 

543,602 

111,919 

323, 963 

29,191 

75, OU 

736, 965 
77,564 

2, 123, 280 

420. 131 
145, 525 

1, 139, 903 
291, 362 
256, 292 

1, 271, 353 
87,854 

153, 857 
129,024 
283, 820 
953,718 
79,285 

49,003 
280,814 
386, 455 
142,895 
631,605 

50,364 
4,456 



124,286 
16,334 
56,453 
69,070 
1,131,480 

117,904 
117,155 
16,184 
32, 470 
191, 634 

158,421 

28,802 

37, 633 

635, 860 

175, 259 

190,723 
123,085 
137, 019 
138, 770 
20,135 

117, 771 
131, 175 
365,481 
1B6,247 
58,914 

232,682 
32,920 
93,611 
22,154 
12,824 

294,604 

28, 717 

1, 207, 433 

140, 765 
37, 142 

375, 503 
90,486 
134,656 
516, 652 
24,382 

64,733 
35, 586 
148,241 
453, 326 
39,501 

12,325 
153,837 
163, 304 

44,003 
181,070 



23, 976 

(^5 



36, 660 
2,650 
81,356 
22,473 
6U,747 

68, 268 

123, 391 

12,425 

33,297 

237, 272 

54,499 
24,255 
14, 616 
345,967 
82,734 

102,029 
58,803 
32,405 
65, 314 
16,445 

64,912 
179,951 
144, 550 
110,497 

23,648 

96,736 
29,106 
58,015 
17, 160 
20,726 

145,429 
26,504 

747, 575 
43,126 
14, 308 

209,737 
58, 673 
85,740 

199, 353 
19,579 

19,924 
24,265 
58, 565 
374, 147 
13, 253 

6,504 
75, 351 
70, 556 
15,926 
91,849 

11, 210 
17,997 



35, 596 

2,159 

24,997 

29, 972 

372, 158 

32,690 
32,111 
8,340 
18,987 
65, 267 

45,810 
12,364 
12,428 
205, 909 
58,294 

63,600 
78,132 
33, 372 
60, 220 
7,491 

46,905 
25, 289 
90,800 
51,066 
15,207 

76,836 

16, 567 

61,312 

3,907 

5,367 

57,779 
11,441 
132, 197 
58, 387 
14,961 

149,427 
51,253 
37,872 

124,692 
9,002 

23,403 
17,996 
39,435 
190, 994 
14,719 

1,152 
45,955 
50, 358 
19,150 
65,117 

6,128 
1,386 



2,190 

3,614 

2,937 

49,715 

11,430 
(^S 
i') 
i') 
3,481 

(2) 
(') 
(') 

20,441 
3,056 

2,994 
31, 886 

5,530 
54, 035 
('i 

(') 
(^) 

7,241 
(^i 

9,754 

5,305 
3,933 
9,365 

(=) 

(^) 
4,192 
9,631 
2,615 
5,087 

3,293 
41,925 

3,763 
(^i 

(') 

'3,104 
269,031 
(^5 

I') 
2,966 
2,545 

3,295 

4,038 
(^5 



1, 711, 157 

248, 861 

1, 095, 891 

737, 233 

19, 536, 150 

1,776,484 
3, 522, 638 

571. 575 
1, 137, 657 
3, 656, 347 

2, 270, 372 

668. 576 
476, 760 

12, 617, 147 
4,477,596 

2, 160, 540 
1,785,887 
1, 692, 160 

1, 924, 668 
683, 934 

3, 571, 610 
5,884,006 
8, 300, 382 

2, 327, 606 
741, 046 

3,338,241 
506,036 

1, 160, 385 
385,806 
574, 991 

7,647, U7 

649, 105 

21, 165, 783 

2, 343, 824 
350,463 

10,451,125 
1, 597, 357 
1, 710, 975 

11, 370, 779 
816, U2 

1, 050, 179 

355,384 

2,067,460 

7,173,440 

695, 127 

261, 400 
3, 033, 529 
2,934,780 
1, 230, 695 
3,794,434 

317, 612 
322, 897 



(12) 



39, 545, 386 



384,260 
56, 262 

253,511 

164,662 

4,516,589 

398, 589 
834, 9U 
166, 581 
272,534 
851,475 

517,492 
154,450 
103, 661 
2, 950, 920 
997,294 

477,063 
396, 367 
375, 528 
448,224 
147,835 

802,038 

1,361,979 

1,907,963 

640,702 

163,794 

884,223 
110,088 
262,493 
88,831 
124, 505 

1,733,877 
145,092 

5,076,664 
519,969 
75, 016 

2,384,896 
364,287 
333, 156 

2, 536, 134 
186,292 

227, 103 

77,376 

474, 265 

1,693,213 

152,870 

55,892 
676, 256 
661, 313 
268,931 
842,739 

70,643 
69, 078 



See text for "Description of the Sample and Limitations of the Data" and "Explanation of Classifications and Tenns. " 
'includes data for "Other areas" described in note 4. 

Sample variability is too large to warrant showing separately. However, the grand total includes data deleted for this reason. 
'Net loss exceeded net profit. 
^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. 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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m o CM -o r- 

C CO \0 to CM 

o to M3 V en 



0\ ^ CM ^0 «n 



m m c^ c^ ^ ^ 
rn C^ ^ CM r^ CM 



0^ o en 
c> r^ m 
C^>t 00 



O <a 

4) 3 

•9 f 



I ON n c^ 

CO r-j in 
>f m o 



m CT« in en in 
00 o* 00 en o* 

C^ C\J O M3 CM 



CM m (^ m o 
m i> >o m tn 
CM -J- c^ en CO 



3 0* -* en o m 
en CT" tn in to 
en rH CT> ro c^ so 



en m >o CM c- 
CM ^ ^ so N 



H m -.f -t 

jaas; 



J rH m --* -J 
H 00 CM -} O 

H >o o» •>* m 



O 8 3 
rH m c- 



CO 'O CM 



3 



o o ON c m 

CM C^ CM t- m 
rH -1 CJN CM C- 



m o m c~ rH 
o vo in to en 
~t ^ o (M m 



m rH «0 CM en 
o o o* lO m 
en CO O o c- 



m o c- m o* 
-4- t^ c^ to m 
rH o« en en in 



So en m in >o 
o a* m o CM 
CT« to \0 CO c^ c- 



C* rH m -.J o 
> ^ tn to Jh 
m r- CO o> to 



g> \0 O en vO 
nj lO c- o CM 
r* -J rH cj* %o 



rH rH CT> en c 

CM ON CM C C 

m cj OS CM « 



^D 0> O CO CM 



>f >j >} ^ ru p- 
o^ v5 so o nD m 



ass 

to stTcT 



I -O m rH 

S ffi cS 



J to c^ 



in tn ON o en 



CM CO «0 >0 NO 

m CO CM in On 

in CM sO iH rH 



-nJ t> '* m o* 
c^ r^ CO <n m 

>J- to m r^ CM 



to CM en m rH r^ 
in -o sO eri u-1 r- 
CM O (^ csj CM to 



383 

O 00 e^ 



"as 



00 to CM CM C^ 
O CM CM en CO 
CM CM CM CM rH 



aso >0 sO nO 
CM *n o NO 

tn CM r-l rH 



en t^ O CM CM 
m o ^ o CO 

en >r n5 >t CM 



01 

n 
o 




8 O O 8 H 
moo-. q 

rH rH CM in rH ♦* 



i-sTmso p-oocjNOr 



sasa^i 



J CM CM CM CM 




■sJmsOC^tOON QrHCM 

rnenenenmen ^^^ 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



89 



t~- to O' O H 



aa; 



CO c^ o i-H oj <n 
rj ry t^ r^ r^ n 



CO "JD CO 1^ CT- 



33; 

•4- M C 



O vO kf\ \D Ti 
0\ vO »0 rH O* 

>f C- c- m o» 



to -sT vO 
t^ OJ t- 

to o< O 



CM CM ^ 

0> O in 

\D OJ Oj 



0) p 

-2 -P 



Oi t> CT> 0> tt) 
[*■ \D \D m O 

fM \o n CO o 



vOC^iHinS- {M(Ma-r\''H 



C-- ir\ m — V O 



S r-1 a 
■£l to -. 



as^ 



> \0 CM .^ 






CO n -^ O -J 
if> lA to r^ CM 

00 oj in >f r- 
u^-n vt m c- 



3 1-1 lO '-' C^ 

g m r- o ?M 
^ to •£) CO r- 



-sl O [^ y3 rH fM 

lA (M O O- O t^ 

O- (-J O^ fvj (^ CJ 



ir\ C^ to "^ >£i >ri 

Ov CT> CM O CM (M 
■>J' ir\ O f^ (T> -^ 



\D ri O C^ O) 
r-j r- >n O ->J 



f- (M (^ oj \0 

i-H'o'"ir\'>j'"5" 



H ITi CM r-l r- 

3C- fM iH 
u~v CM vO 



ir\ o -Nt o c^ 

S vt \j5 to m 



■O ri~i C^ t^ vC 
t-- to ir\ CT> CO 
\0 0^ <M CM CM 



n CT* c^ cr> o CM 



C^ O TM [> ^ ' 



O >f O O >t 
to rH C> to t- 
f^ >I cy C-- C- 



o>r-r-coo cM^f-Dmto 



d o '^ o n 
^ CO -vr fN o 
in uD (6 i-l rH 



O ITl CM ^O C^ »A 

t- u-i -.1 m iH -4 

CO O 0\ lA IT' CO 



n-l C- CM 
•J- O f 



CO C- 



\o^-^co^^c^ -sr-jo--tto 

OCOcn^tO O O) -t fi i-t 



CM O to <M 



CM -J rH 



\0 [^ vO O \0 



5333 33° 



>rHCOCM COCMCMr^^DCM 

)(Mo\o cM^Dc^c^oco 

H(M-.IO tO-^vOtOCycM 



D O CO 



c5 f^ J^i r 



t CM -J- -iS 

in O* CT" 
o> »n o 



CO 0> 0> i-t lO 
to -^ CO -.J iO 
O -O >J vO f^ 



r-rHrHCMCNJ iH(JN<nc^C^ 

c-rviO'fON \oc-moo 
coor^Cji^ — ^^^^ 



f^ >t CO o t- 



C^CMC^f^cn ^COI^r-CMrH 

tn[>cMt^r-l r'l^oNrHtoiri 

tOOCMvOm rHt-CMCMOC- 



OJ O (^ 

[^ CO (J^ 
O^ O r- 



"33 



CO O ^- vT IT- 



ON vo CO ->j- n -J' 



^ 



5 ! . 
5 J 



r\j in vD -J -H c> oj 

\D vO CM CO CO >0 vO 

(M r^ CM r-t 



C~ OJ t3. 



m to 
r^ in 
sD CM 



_>v_ 



to O CO 

iH i> m 
to c- >f 






m ov c»j 
o> «o to 



\ \D C- fH O 
\ vO ^ C- (Jv 

) m r\ >o •£) 



;:}5a 



H CM CM >I CM 



m u~i ->f tn CM 



I £■ 



■9 t; 



«0 OJ rH rH ^ 

o o o ya o 


\0 O ON ^ >-< 
C- (^ m m 'O 
c- Ov O Ov o 


2Hm 


tn'cM in t^tfC 


c^ o^ o >t CM 


c^ O^ ^ -H >i- 



3 ON -^ f^ 2 
D OJ CM 



-J- On Iji O 1- 

-3 Nf m rH c 



t^ O CO 
CM t^ C 
^ O r 



rcMC^ND OCMIACMON CMOJtncorj 

S--t<r\o moNC^Of-t f^ocMcoo 



t> n \0 o c^ 
O O •■c rS O 

to >H On >£l O 



NO CM •>!■ to O O 
[> rH CO to CO Np 

n r- NO iH -si- -3 



CM CM •£> vO ~J- O 



vTsrHCNJt- t-r-ICOrHCM 

■St <~l -i O r-i vOlHrHtOCO 



J ^t On CO ff; r 



>f ~J- t^ CM CM 



f*l NO -^T C^ CT> 

CM n m in n 



) r\ o 

cricCcNrc^-vTo" 



. O O O Q O O O 

• o o o o o o o 



o o o o o 

O O Q O O 

o o 5 o - 



O O O Q O 
O Q O O O 

o o o n:> ^ 
^ - ., -o 

in o m o o 




F-< Ih ^ ti 
OJ (D tU 0) Fh 

•o T) -a "o o 
§§§§5. 



o o o o 

-*-.-. lO 

o o o o o 

O IQ O O -. 



O O O 

o o o 

o in O iri 



■o- ^i t< f^ 



So o o o 
o o o o 

O m O in o 



o 



-I o o 



O (U c c c 



3 O O Q 
(* o o o 

C ^£^ rH <-l CM 



[^ to a« o iH 



■^ -vt >n Ni 



c- to (^ o r 



>j m vo r- to On 



90 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



saaaii 



CM n ^ in y 
rg cvi (M r>i r 



t m '£) r^ to (T- 



■ST 



8 3 



T to NT to -4 nF M n rj to >r H o^ 



§2 



a ;_ __ 



(Si n f^ f^ --J f 



O "O 0» ^ lA 
> to to CM ^ 
CJv f- rH lA to 



eo CM o> u^ > 



to O u 



sO > n 

f^ n rsi 
(^ r- \o 



5^3 

m r- to 



icoi-ico •& if\ r\ o> <-! r-u^'omoo 
o^tntA too--rCT>*o r^«of^covD 



•D*X)C»rHin nr^^to^ 



Ov CJ> Nt Irt 'n 

lo <H ITS ^ en 
t*- lO -O "^ "O 



rH \D C^ !/> t^ U^ 
to ^ \0 (M to P- 
ir\ [^ (M 00 to (M 



^^00 t^OCMP--^ CT; 



<M r- --J 2 2 "D ' 



n 






0> to 

CNi \0 



I I I I 



|5 



CM >f O rH O 
C- [> CT> O -f) 
to --f (^ i-H O* 



O O in 00 (^ 



\-J--JfM OvOOtOO* 

^f-^cMf^ <nir>mc^c^ 



00 00 rH ON C^ 
r*. \0 U^ On CM 
NO <^ NO >!■ CM 



CM fM to vO O 



^ C^ CM ON 


1 


sas 


ry'^rH'cnfT 


Nf 


rNTiOcM' 



CM C^ C- C^ C^ 


(JN ir\ ON >!■ r^ 


O C^ 00 00 CM 


v^t'^^'^^r 


,.-.D-^-,frH- 


rT^C^NTt^'^ 


\. 




J 




Y 





(^ v£) P- nO Irt 
-^^ On to >n CM 

C^ CM n 



to CO m o« c^ 



c^ to t^ ON 

CM m lA ir\ 

rH C CO -H 



rH 'O ITV 

nO iH C^ 

in r- r- 

C^f^CO 



s 5 : 
§ 5 ■: 



I 11 

4 fii 



ITl \0 m rH iH 

NO C~ t-- (^ C^ 

en NO CM c ^ 



<M (^ O CO CM 



fNJ f^ >A CM en 



CM ON to vO iri 



ss 



ON lA O 

r^»0 Q 



H CM ->J n tn 



ON t^ 

in \o 

CM C- 



tOCniHlAIA nOOCMU' 

tooNQiAcn u-^cMC^s 

■OONrHONCn mCMCM 
CJN*!-! C^-.j'cm' 



lO --i lA CM >0 

n'lA'arr^No" 




ill 11§§§ §§§§§ 

OOOQO OQOQQ 
f^I^f^rf ri^ ^A'^o'c£'eo'c^' 



O ^ 

O 4) 

«0 T) 



8 ° "i" 

^0 rH iH (M 

to to to W 



O lA C 
r-l 1-1 C- - 



o o c 

O >A C 
iH r-l C 
to t.O*J 



JiAOiA OiAOiAi 

-t 0<0 «9 to tQ<0 « « ^ «J 

0)041 af4)a;4)<DQ 

ii§ §1§§§S 

3000 OOQQOO 

>AO lAOiAOTiO 



lA 3 
*0 Q 

■g ^o 
g lA .-t 
P-tO-^O- 

ggp 

H tH ^ 

|35 



r- to o> o '-t 



a; 






t lA vO C^ 00 0« 

1 en c*^ cn c*% c*^ 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



91 



OJ C^^firvvO t>COO-Or 



Hfvjfv fNJOJOJojru 



03 CTs O -H fvj r 



^ (n >* vt •4- 



S . 



) CT- -4- o to oj to r- 
ja>o <ncoto\Dvo 

1 to rH (J> ^ in CO O 



n C- <H fM 



\m-<c^o^ vorsjo 



li 



I J: 






■4- c- a- 

0\ n -4 
rH r-l Irt 



tO-It^rar-i -4--4-OiO-4- 

r^ r\j Cij *o n^ 



_A_ 



OOtT'tD'H C>Jt~-0 

(nvO>rv--fO^ -4-'^u 



m r-i rg o c- -vt 



8: 






rS 


t^ -4- -H to vO 


"a 


r\ n ?^ fn rS 



>0 -4- t" 

vo -4- f; 



f^ Oi CM O u 

a» n (M to (■ 

O -4- lA 



1 f\j -.f m \0 I>- 






\0 OJ o c^ ■-< 



rotot-ito c--4-CT>ojn 



to t> oi CM r- 

>r\ ^ -4- CM iH 
-4- O ir\ CO vf 



O O f^ O lA 
0\ (M p\ f^ to 

> <> fc [> -4- 



if\ -J- CO CJ- o> 
-J- C^ O m o^ 
.-1 -J CO CM 



sS 



!553 



O CO ir\ -J O' n 

rH H (M O O r-i 
lA -4 m to ^I> C- 

to'o CO lA -j'c^ 



■ST 



a) o -a 
O fl o 



I o^ >o r- 
rn fM CM 
-J- y3 r- 



vo ^^ fn to o 

rH H to m to 
O' vD rH OJ r-( 



> -H -sf o r- 

O O (D ^0 vO 

c- n r- cn <n 



<r\ ^ \D C~ to 



in t^ C^, CM iH C^ 



ir\ >-i vO 

S\D to 
CO vO 



C f^ CM 

5; ^ ^ 



3 . 

e -8 



I O so ~t 
O rH in 
(M f^ to 



f^ n O^ o\ O 

O^ cn (M to C- 

o vo to o in 



C-- to nj lO fH 

o m o ^ -H 

C- CM O to \D 



-4- O > 
-4- -4 C 



'ass 

O c^ c 



C- rH n .H vfl 

c^ -vj a» to o 
m o \0 t^ >-i 



O CM O iH in 



rH vD -4 O 

0> 'O'lfJ rH 



en vo c^ rH to «o 

tl> to ^ rH .O t^ 

in lO a» m >o c^ 



fe§ 



rH CM in c 

(^ fM H r 



in vD vD -4; <n I 

\D C^ rH CM to ( 

\o tn o [^ m < 



rH O I> 

-J- M3 -4- 






c^ t> m ^o o 
m o CM in en 

fn ^ \D tn CM 



D O 

o 
o o 



3 T3 T3 

!§§ 

o o 
o o 



4 tn (4 Fh 

J (U 01 <l) 

5 TJ -O T3 

!§§§ 



Fh (4 t^ t4 h 

lU <1> <1) <u tu 
T3 T3 TJ T3 T3 

§§§§§ 

o o o o o 
o g o o o 
o o o o o 




S 5 



• O m o u 



0) O t- TJ T) Tl 

+i o o g g 2 

4 *§ooo 

•O (^ o o o 

oj Qj o O >n o 



) in o m o • 

3 Vi <n V3 t/> V 

H f^ t4 N Fh O 

D V (1> 11 11) S 

) XJ TJ -a T3 



• o • 



t. 8 o 

0) O ^ 

■a -vO 

C m rH 

g a a 

Ih (^ [^ 

+» -H -P 



iaaas 



662377 O - 62 ■ 



92 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



(M n if lA to 



is aa 



■^ 1ft iD r- to (?• c 



f^l*\C^f^f*^f^ "^1 






Of 



5 • • 

g 1 = 



o q 



f^ CO Ift o ift 
nO C- CO P- o 
ift >-( CO *o f^ 



^U^-*0-CO OifCOC 

^ ^ ^ tn CM -H 



o >o 



o*o*pfM'-< O'^'O'ft-^ o-g^rvoco 

(HtooeprH aj"'l'<(? \oc-t*c^fM 

iiii^-«>-' 00*it'^>l' (M»0'0>00* (^-J'lft 

.-^r^.-^ fMCMr^rHr^ ifCMr-lfM 



SOO C^ <-< ift 
>r\ \0 O r-* 
■ -ft ftl if o 







.H fM C^ O rH 




^CO iJ If -} 


to rn if <J« fM 





(M O \0 (-N if 

__. 00O>CMr-'H 

«ft[^«0-*'*\ <MOif^t^ 



■( a? o* c- c 

1 O CT- S U 



if >0 (^ rsi >o 



r> \0 (^ CO "ft 



oto-x) ftjr-Oifti-* xfiifttoifu 

OJOVCO iftCO'*>C^(M O>if>ft>or 



^ O »ft ^ >J 
S t^ O CM r^ 



CM CO if ift ^ 



O <ft O >ft -H 

■^ o r^ <*! CM 



O if CM if -i 

Sift O -H >i 
en if f- rH 



Oir"ft*^eo iftcnioryr^ 

a>-4^<oco iftifttri>ift 



rH Ift it 0> CO 

m o» fA o •-< 
o -H o to o 



CM 14 if 'O •- 
Ift CM o o» 
•O O if ift «i 



nO CM O it C 

(y« CM -J ift c 
&• r^ to c^ e 



o n to CM » t 

CO "-^ i-H Ift (*1 1 
,0 if .0 if o f 



CO f^ "ft <*! C' 



o P- c^ ftl to c- 

<-il~ni r»vOO^>OCMr-l 



4 so CM ffi CM r 



ij lO C^ if o 



"l-*0<-tCT> CMC0cn(J»O*O 



Ift CO CM CO to 



if Ot CO if o 

c~- O' >o to >/ 
t^ CM r- f^ c- 



Is 1ft CM 
• to 1ft 



<> if E-- 

a» .i if 

P- CO 0^ 

3~S3 



II 



CMCOOi-lp. ifC^iHiHO 

t^fMCO>Ot*> iftiftiftiOiH 

■ArHr-ICMi-l itCOCT»\Of-< 



1 r-i »ft 



) CM tr- CM 

j rH .-t 1ft 



t^ Ift O c^ C~ 0» 
ftj r- CM r- %D 5; 
f^ c^ if CO r- CO 



ass 



Jijtp tOlftCOIftif -rfiH-sflftr- 

icAcM iftc»ii-(o>to «oa>o^»oc 

rH r-J i-i (-> en <H H 



O^ 1ft 

CO r^ 



JrH-fOi cniftrH-Hi-l <MI>vOOCD 

fCOCMCT* lnt>lftO^O (OOf^vOcy' 

>np-p- OCMifCMif <M>ftCO(M 



to if C 

O 4- C 

if O- C 



cr g- f^ 
to &• -^ 

rH P- O 



- ftj C^ ^ 



O C^ 1ft c^ c^ O 









if O lA (^ r 
-^ O "O O^ t 
(A CM i-t vO r 



'-' r^ i^ '^ 

CO •£) O CO 

CM \0 ■-< 

CT" \D ift (^<^ 



8 = 



JOtrHr-vD C-t^\0*0^O C~ O iJ' c 

)CMiJCM<0 C-i0*rM-*O t--CMt^U 

^cTc^cTiP to xtTcM 0^0* <ft iD lO C 

JififtO-O rtMOixO-^ -^lO-^r 



\0 t-- r^ o o 



CM O C^ CM 1* 



to CM ift 
If O O 
ift ift CM 

Ift >o c^ 

o if if 



CM CM t^ 


107,960 
131,078 
136,255 
155, 020 
120, 172 


218,711 
152,661 
103,671 
67, 091 
41, 863 


103,789 
35,343 
18,830 
32,655 
10,885 


2,221 

756 
872 
134 


aSs 


vj lO >o )n 

m tf\ >f (^ rH 


3SS8^ 


m "H (c --I fvi 

§3SSS 


(^ oj t^ t- 
(7, xO ^D 



0\ CO f*^ c'^ f*\ r^ 
-f CM if if tn o 

\£J Ift fH G^ ff* O^ 



tOQOiJtD IftOC 

eOOCOC3\0 ifCMi- 






h U V4 >> O 

c o i^ a 

01 ^ -a ^ 

u r-t • u 

O (Q O *H Q « 

= D o ^ S £ 

o p a Ift 2f 

o bo t>a t- : 

•a -a > 3 «) 

X tJ V 41 *3 -H 

** 3 3 P. O qj 



s : 



ooro<^•Or^ oc^iJiftC 
c-tOiftOl> iftf-Jo^^ 

CMiOCMCnift COOiftftJr 



t-1 1ft if c^ CM 



I CM O* if 

CM n -3 

C^ -O CM 



m %D vO *0 r^ 



^^HtO<^(^ CT«ONO>Ht 

ICOtOOO O^c^c^ 



Ift ^0\C^OC0 OOC-ifO'- 
•-i tOrHOiftCO iftO(M<Hi»C 
>0 CMCOC*\\OfH 'i-^ifCOc'ir 



1 ?^ cn 



> i & w f 



•C^ t4 M (< 

01 01 w 
fc. -g -O TJ 

■|1§§ 



mil 



0000 -v 

-. 1 1 -o 

^ ?^ ?S ?^ ri 

L. L. ^ t^ L. 

01 0) S> OJ 01 

T3 -q T) -O T3 

C S C C C 

D 3 3 3 3 



Ift O Ift O O 
<-) CM CM m i-( 

• /> * /i vi V) t n 



Ift O O 1 « 



111 



llllo 



Ift O Ift O Ift 
CM (^ c^ "St^ 



saf 



00c 

t o W W ' - ' 




• o • 

• r-t «> 



.SSS 



sasf 



J f^ f*\ **> f*\ 



N(^f^(^r>(^ •^if'-f 



u 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



93 



Table 19 -ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER-ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, EXEMPTIONS, TAXABLE 
laoie 17. ntniitu L,cu^j^ INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 



- 


Adjusted gross income classes 






Itemized deductions 


Exemptions 

dollara) 






Number of 
returns 


Adjusted 
gross 
income 

(Thouaand 
dottara) 


Total 
dolUtai 


Contributions 


Interest paid 


Taxes 


Medical and dental 
expense 


Other 
deductions 

( nouaand 
dollara) 






Number of 
returns 


Ajnount 
rrh(Ma«nd 


Number of 
returns 


Amount 
fTTiouamd 
doiiar*; 


Number of 
returns 


Ajnount 
iThouaand 
doUara) 


Number of 
returns 


Amount 
doltata) 






Grand total 


(1) 


(a) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




1 


2,108,639 


15,913,422 


3,782,769 


1,962,909 


917,647 


720,404 


319,160 


1,996,258 


1,047,766 


1,764,941 


1,145,348 


352,848 


3,781,664 


1 


2 


Taxable returns, total 


1,462,397 


14,269,478 


2,911,611 


1,409,160 


776,176 


545,479 


245,797 


1,424,404 


866,480 


1,250,933 


733,309 


289,349 


2,656,131 


2 


3 


2,922 
43,517 
61,336 

87,279 
110,858 
117,662 
125,502 
102,581 

183,560 

132,044 

87,728 

59,329 

37,891 

123,150 
58,444 
36,134 
62,567 
21,833 

4,339 

1,514 

1,845 

262 

100 


4,191 

11, xn 

138,557 

241,600 
360,292 
441,290 
532,826 
487,492 

1,007,104 
856,253 
655,597 
504,256 
359,165 

1,499,639 
1,010,688 
809,092 
2,148,749 
1,474,047 

520,389 
259,960 
525,892 
175,288 
179,904 


510 
16,518 
31,047 

58,736 
86,124 
105,244 
126,428 
108,423 

225,001 
188,548 
140,620 
105,179 
80,589 

302,695 
188,565 
U9,146 
369,453 
257,835 

103,563 
56,103 
123,615 

43,174 
44,495 


2,620 
39,732 
56,937 

83,334 
105,576 
113,244 
122,505 

97,129 

176,522 

127,260 

84,735 

57,934 

37,128 

120,602 
56,816 
35,388 
61,612 
21, 526 

4,271 

1,497 

1,832 

261 

99 


183 
5,081 
7,361 

13,287 
18,624 
22,173 
29,044 
25,338 

46,179 
40,904 
30,291 
23,537 
15,815 

68,896 
43,403 
34,305 
95,876 
79,445 

40,915 
23,999 
59,678 
23,162 
28, 130 


CM 
3,655 
12,775 

23,004 
34,330 
35,259 
43,236 
37,754 

82,367 
54,060 
38,226 
27,528 
19,901 

48,928 
23,416 
14,047 
26,433 
10,399 

2,342 

833 

1,093 

176 

62 


(M 
271 
1,034 

3,484 
5,499 
6,247 
10,030 
7,865 

13,740 
15,341 
12,163 
9,879 
7,289 

23,047 
16,538 
11,019 
34,602 
25,501 

10,791 
6,037 

12,022 
5,503 
2,89a 


2,490 
37,573 
56,716 

32,951 

107,002 
114,831 
122,534 
100,422 

131,063 

130,115 

86,232 

53,998 

37,459 

121,318 
57,932 
35,623 
61,643 
21,501 

4,302 

1,508 

1,831 

260 

100 


242 
4,762 
9,714 

18,130 
26,093 
31,701 
34,797 
30,949 

64,529 
55,579 
41,372 
30,560 
22,309 

90,723 
59,166 
47,902 
121,281 
82,294 

30,464 

15,253 

30,317 

8,731 

3,612 


(M 

34,378 
49,850 

72,339 
91,103 
103,481 
107,740 
85,914 

159,487 

112,932 

75,575 

50, 302 

35,792 

107,315 
50,473 
31,164 
54,901 
19,531 

4,013 
1,413 

1,694 
243 
93 


(M 

5,797 
10,968 

19,697 
29,529 
38,919 
44,038 
35,769 

80,068 
60,339 
45,413 
30,188 
28,359 

39,172 

50,415 
38,725 
74,350 
34,845 

7,765 

3,480 

4,710 

614 

330 


13 

607 

1,470 

4,138 
6,379 
6,204 
8,519 
8,502 

15,485 
16, 385 
11,381 
10,965 
6,317 

30,857 
19,043 
17,195 
43,344 
35,750 

13,628 
7,334 

16,338 
4,964 
4,431 


3,506 
52,221 
80, X2 

126,400 
181,841 
206,062 
231,763 
189,384 

349,630 
256,013 
169,295 

U7,925 
76, U3 

239,932 
114,233 

70,929 
128,235 

45,016 

9,118 

3,110 

3,791 

550 

192 


1 




4 


5 
6 

7 


$1,500 under $2,000 

$2,000 under $2,500 


5 
6 

7 




R 






9 






in 


11 
12 


$i,500 under $5,000 

$5,000 under $6,000 


11 

12 
13 






14 


15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 
26 


$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 


15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 
26 


27 


Nontaxable returns, total 


646,242 


1,643,944 


871,153 


553,749 


141,471 


174,925 


73,363 


571,354 


181,286 


514,003 


4U,539 


63,499 


1,125,533 


27 




13,987 
23,629 
98,462 
121,839 
121,009 

109,399 
61,833 
35,498 
21,981 
11,459 
27,146 


5,500 
18,799 
130,040 
209,642 
269,938 

301,493 
199,490 
133,141 
93,158 

54,347 
228,341 


10,997 
14,625 
57,203 
95,214 
112,368 

120,452 
90,034 
63, 517 
47,482 
28,046 

231,240 


10,071 
18,204 
79,212 
104,113 
105,231 

97,178 
54,623 
33,239 
19,059 
10,797 
22,022 


1,053 
1,361 
9,633 
1A,704 
18,044 

17,873 
12,683 
7,327 
5,305 
2,851 
50,082 


4,318 
7,038 
17,937 
24,097 
35,324 

31,086 
13,244 
15,275 
7,974 
4,721 
3,911 


1,175 
1,535 
4,063 
4,723 
8,978 

10,106 
6,357 
6,177 
3,375 

1,454 
25,420 


12,290 
20,002 
73,007 
104,607 
110,903 

98,635 
56,351 
35,096 
20,153 
11,359 
24,451 


2,482 
4,918 
16,835 
23,802 

28,030 

31,551 

20,455 

13,153 

8,402 

5,075 

26,583 


9,539 
14,561 
63,779 
95,583 
95,847 

91,265 
54,162 
32,677 
20,555 
10,726 
25,309 


5,972 

5,723 

24,329 

47,990 

52,500 

55,732 
46,607 
31,316 
26,563 
16,177 
98,630 


310 

588 

2,293 

3,995 

4,316 

5,190 
3,912 
5,544 
3,837 
2,489 
30, 525 


23,231 
36,658 
U7,633 
176,316 
203,299 

214,160 
127,682 
76,172 
47,360 
26,371 
56,651 


28 




i600 under il.OOO 


29 






30 


31 


il 500 under J2.000 


11 


32 
33 




3? 




13 


43 000 under 43.500 


34 






15 


36 


Ai 000 under SA.50Q 


36 


37 
38 




37 


$5,000 or more 


38 


39 

40 
41 




1,270,753 
524,307 
313,079 


3,699,058 
3,541,633 
8,672,731 


1,172,948 

873,029 

1,736,792 


1,153,404 
503,355 
306,150 


212,980 
164,693 

539,974 


361,177 
230,268 
128,959 


82,376 

76,463 

160, 321 


1,171,922 
515,631 
303,705 


311,091 
230,915 
505,760 


1,034,699 
456,317 
273,425 


497,695 
319,657 
327,996 


68,806 
81, 301 
202,741 


2,140,861 

1,020,038 

620,765 


39 


Returns $5,000 under $10,000.. 
Returns $10,000 or more 


40 
41 



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



94 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



Table 19. 



-ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER— ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, 

INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE 



MJu^ted gross income classes 



Number of 
returns 
with no 
taxable 


Taxable 


Incane 


Income tax 
before 
credits 






Tax credit for 










Income tax 

after 
credits 


Self-employmer.t tax 




Number of 


Amoujit 


Dividends 


received 


Retirement income 


Foreign tax paid 


Other 
tax 

credits 


Number of 
returns 


Amount 




Number of 


Anount 


Number of 


Amount 


Number of 


Amount 




income 






(ThouMnd 


returns 


(ThmJ'Mnd 


retumfi 




returns 


(■7>iou,«f.d 


f77io«B«nd 


(Thcamand 




(Thou—nd 








dolUra) 


dolUra) 




dolt»r») 




dolUri) 




doilmr%) 


dotlari) 


dotlmra) 




doU3rm) 




(w) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24)- 


(25) 


(26) 


(27) 




528,368 


1,580,271 


8,778,161 


2,875,272 


641,267 


114, 246 


408,657 


60,456 


24,231 


7,875 


183 


2,692,507 


299,240 


38,865 


1 


- 


1,462,397 


8,701,736 


2,859,608 


578,611 


112,732 


296,573 


47, 174 


22,360 


7,014 


131 


2,692,507 


230,854 


33, 867 


2 


- 


2,922 


175 


33 


- 


- 


- 


- 


- 


- 


- 


33 


(') 


(M 


3 
4 


- 


43,517 


8,468 


1,669 


11,477 


81 


2,390 


65 


- 


- 


- 


1,523 


5,455 


362 


5 


- 


61,336 


27,203 


5,410 


1A,759 


240 


8,501 


511 


- 


- 


- 


4,659 


7,032 


529 


6 


. 


87,279 


56,464 


U,245 


25,375 


541 


13,274 


1,175 


> 






9,524 


10,949 


1,034 


7 


- 


110,358 


92,327 


13,356 


33,348 


734 


13,454 


2,275 








- 


15,297 


16,372 


1,580 


8 


_ 


117,662 


129,984 


25,956 


31,342 


383 


24,159 


3,447 








(^) 


21,621 


16,330 


1,664 


9 


_ 


125,502 


174,635 


34,993 


30,343 


1,051 


23,168 


3,410 








1 


30,530 


13,575 


2,344 


10 


- 


102,581 


189,135 


38,039 


25,467 


1,066 


17,159 


2,671 




> 3,132 


138 


< 


34,292 


17,436 


2,437 


11 


_ 


183,560 


432,473 


87,301 


49,016 


2,600 


34,563 


5,413 








3 


79,285 


26,348 


4,079 


12 


_ 


132,044 


411,692 


83,573 


41,406 


2,477 


29,564 


5,804 








7 


75,239 


17,734 


2,840 


13 


_ 


87,728 


345,682 


71,067 


33,263 


2,329 


18,495 


2,935 








- 


65,734 


14,196 


2,321 


lA 


_ 


59,329 


281,152 


53,543 


26,606 


2,611 


15,206 


2,761 








2 


53,092 


10,043 


1,669 


15 


- 


37,891 


202,443 


42,576 


13,574 


1,577 


7,411 


1,473 


J 




V- 


39,501 


6,930 


1,126 


16 


_ 


123,150 


957,012 


213,672 


79,407 


10,920 


34,331 


6,133 


3,112 


361 


3 


196,205 


22,114 


3,922 


17 


- 


58,444 


707,890 


175,238 


45,860 


9,210 


15,545 


2,748 


2,510 


436 


4 


162,340 


12,721 


2,360 


18 


- 


36,134 


589,017 


160,669 


30,045 


7,939 


10,405 


1,839 


2,105 


292 


44 


150,555 


7,129 


1,333 


19 


- 


62,567 


1,651,011 


545,439 


54,357 


22,866 


16,137 


2,957 


6,126 


1,064 


57 


51S,495 


14,587 


2,878 


20 


- 


21,833 


1,171,196 


520,815 


20,216 


18,715 


5,654 


1,049 


3,213 


1,429 


39 


499,583 


4,896 


995 


21 


_ 


4,339 


407,708 


218,040 


4,124 


7,676 


1,090 


207 


949 


675 


6 


209,476 


973 


192 


?? 


_ 


1,514 


200,747 


116,486 


1,465 


4,199 


434 


78 


440 


615 


2 


111,59? 


317 


62 


?1 


_ 


1,845 


398,486 


250,054 


1,803 


9,078 


518 


101 


626 


1,416 


13 


239,446 


357 


66 


24 


- 


262 


131,564 


86,923 


259 


2,716 


80 


15 


107 


324 


(') 


33,868 


41 


7 


25 


- 


100 


135,217 


93,506 


99 


3,168 


35 


7 


40 


264 


(.') 


90,067 


18 


3 


26 


528,368 


117,874 


76,425 


15,664 


62,656 


1,514 


112,084 


13,232 


1,871 


861 


7 


- 


68,386 


4,993 


27 


13,987 


_ 


_ 


_ 


. 


_ 


_ 


. 


_ 


_ 


_ 


. 


(M 


(') 


28 


23,629 


- 


- 


- 


_ 


- 


_ 


- 


_ 


_ 


_ 


_ 


3,21A 


U7 


29 


97,368 


(') 


(M 


(^) 


(M 


(') 


(M 


(') 


- 


- 


- 


- 


9,305 


429 


30 


104,256 


17,583 


3,266 


642 


9,218 


98 


16,720 


544 


- 


_ 


_ 


_ 


10,178 


573 


31 


96,902 


24,107 


10,652 


2,117 


10,773 


197 


22,350 


1,916 


^ 






- 


- 


13,419 


920 


32 


86,778 


22,621 


14,869 


2,960 


10,944 


297 


21,758 


2,638 








_ 


_ 


12,254 


972 


33 


48,138 


13,695 


9,937 


1,975 


7,023 


202 


13,263 


1,773 








_ 


_ 


3,733 


337 


34 


22,425 


13,073 


9,617 


1,916 


6,768 


137 


12,541 


1,779 


> 1,871 


361 




- 


4,624 


460 


35 


12,097 


9,884 


8,733 


1,740 


5,272 


107 


9,884 


1,633 








- 


- 


2,413 


244 


36 


5,886 


5,573 


6,535 


1,337 


4,278 


115 


5,573 


1,073 








_ 


_ 


1,306 


162 


37 


16,902 


10,244 


12,777 


2,969 


7,612 


356 


9,232 


1,923 


- 






L 7 


- 


2,131 


253 


38 


511,466 


759,287 


742,094 


148,396 


227,155 


5,809 


209,957 


24,913 


2,153 


194 


1 


117,479 


158,705 


14,709 


39 


14,465 


510,342 


1,684,453 


345,256 


176,135 


11,931 


114,065 


20,268 


2,730 


137 


19 


312,901 


77,-059 


12,232 


40 


2,437 


310,642 


6,351,614 


2,381,620 


237,977 


96,506 


84,635 


15,275 




19,343 


7,544 


168 


2,262,127 


63,476 


11,924 


41 



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... 

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 



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

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

^Less tnan $500. 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



95 



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96 



INDIVIDUAL INCOME TAX RETURNS FOR 1960 



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HISTORICAL TABLES 
INDIVIDUAL RETURNS, 1951-1960 



Page 



22. Number of returns by major characteristics, adjusted gross income and def- 

icit, taxable income, and tax 98 

23. Number of returns and adjusted gross income, by adjusted gross income classes 99 

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

come tax, and average tax, by adjusted gross income classes 100 

25. Sources of income by type 102 

26. Itemized deductions on returns with adjusted gross income, by type 102 

27. Selected sources of income by adjusted gross income classes 103 

28. Number of returns, adjusted gross income, and income tax, by States 105 



These historical data for years 1951 through 
1960 are not precisely comparable among all years, 
for the data span a period of years during which there 
were changes in law, return forms, and methods of 
obtaining data. 



97 



98 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



Table 22.— NUMBER OF RETURNS BY MAJOR CHARACTERISTICS, ADJUSTED GROSS INCOME AND DEFICIT, TAXABLE INCOME, AND TAX 



Number of returns, total^. 



Returns with adjusted gross income, total. 

Taxable; 

With Income tax 

Self-employment tax only 



Nontaxable: 

Self-employment tax only. 
Other nontaxables 



Returns with no adjusted gross income, total^.. 

Taxable; 

Self-employment tax only 

Nontaxable: 

Self-eraployment tax only 



Other nontaxables^. 

Number of— 

Taxable returns 

Nontaxable returns^. 



Returns with Itemized deductions. 



Taxable 

Nontaxable; 

With adjusted gross income 

With no adjusted gross income^. 



Returns with standard deduction. 



Taxable 

Nontaxable; 

With adjusted gross income 

With no adjusted gross incomei. 



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-yeer method 

Income from estates and trusts 



Business profit 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of other property. 

Net income from rents 

Net income from royalities 

Other sources^ 



Losses: 

Business loss 

Psrtnership loss 

Net loss from sales of capital assets. 
Net loss from sales of other property. 

Net loss from rents 

Net loss from royalties 

Net operating loss deduction* 

Loss from estates and trusts 



Amount of adjusted gross income, total. 



Taxable returns. . . . 
Nontaxable returns. 



Amount of adjusted gross deficit. 
Amount of taxable income 



Amount of tax, total 

Income tax after credits. 
Self-employment tax 



1%0 



61,027,931 
60,592,71i 

48,060,985 



2,129,857 
10,837,089 



i35,219 



7i,276 
360,943 



,060,985 
,966,946 

,083,263 
,185,410 



,,944,668 
1,875,575 

1,633,874 
435,219 

.,889,749 

i, 317,653 

1,060,985 
256,668 



53,603,745 
4,932,950 
10,288,082 

762,217 
373,719 
392,161 

6,331,427 
1,589,183 
3,841,694 

100, 131 
3,875,716 

409,394 



1,767,544 
329,682 
1,154,339 
135,767 
1,695,213 
23,479 
13,912 
25,834 



60,271,297 
59,838,162 



2,113,313 
10,222,431 



79,543 
353,592 



47,496,913 
12,774,394 



22,510,245 
20,761,374 



37,761,052 
26,735,539 



10,592,378 
433,135 



7,036,392 
47,745,570 

47,496,913 
248,657 



52,350,933 
4,682,633 
9,273,694 

723,077 
343,115 
381,120 

6,894,616 

1,645,707 

4,007,011 

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 

45,652,134 



2,211,773 
10,337,017 



384,258 



57,684 
326,574 



45,652,134 
13,433,048 

20,811,422 
19,053,714 

1,757,708 

38,273,760 
26,598,420 

11,291,082 
384,258 

7,017,331 

45,919,693 

45,652,134 
267,559 



51,588,438 
4,235,017 
7,407,870 

740,130 
268,920 
370,37? 

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 



1957 



59,825,121 
59,407,673 

46,365,315 



2,211,313 
10,331,040 



417,448 



35,265 
332,133 



46,865,315 
12,959,806 

20,155,361 
18,569,233 

1,586,128 

39,669,760 
28,296,082 

10,956,320 
417,448 

6,992,226 

47,116,645 

46,365,315 
251,330 



52,596,961 
4,168,499 
7,286,314 

659,356 
261,035 
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 



1956 



59,197,004 
58,798,843 

46,253,646 



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 

7,350,166 

46,484,182 

46,253,646 
225,536 



51,912,814 
3,924,583 
6,715,135 

613,747 
209,212 
375,003 

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 



58,250,188 
57,818,164 

44,639,065 



2,373,745 
10,755,354 



79,829 
352,195 



44,639,065 
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 

2,899,331 

109,983 

3,986,860 



1,508,622 
267,102 
654,121 
157,919 

1,253,080 



56,747,008 
56,306,704 



1,135,590 
12,538,054 



440,304 



13,305 
426,999 



42,633,060 
U, 113, 948 

15,701,595 
13,711,830 

1,549,461 
440,304 

41,045,413 
28,921,230 

12,124,183 



42,814,133 

42,633,060 
131,073 



49,925,305 
3,681,007 
6,124,385 

1 730,279 

368, 806 

6,320,812 

1,588,046 

2,411,147 

135, 062 

3,863,618 



1,464, 726 
223, 949 
664,084 
207,456 

1,143,837 

34,781 
12,258 



1953 



57,838,184 
57,415,885 



44,159,622 
1,046,507 



12,209,756 
422,299 

17,022 

405,277 

45,223,151 

12,615,033 

L4,426,417 
12,932,132 

1,089,008 
405,277 

43,411,767 
32,291,019 

11,120,748 
4,217,492 



50,873,912 
4,495,133 
5,579,720 

735,471 

426,823 

6,121,474 

1,649,591 

1,987,723 

93,741 

4,061,630 

1,861,744 

1,281,395 
241,505 
789,370 
151, 152 

1,192,380 

38,205 



56,528,817 
56,107,089 



42,833,675 
1,033,157 



12,240,257 
421,728 

9,441 

412,237 

43,876,273 
12,652,544 

12,835,776 
11,462,609 

960,880 
412,287 

43,693,041 
32,413,664 

11,279,377 
4,059,497 



49,842,862 
4,218,722 
5,196,439 

634,881 

425,669 

5,791,797 

1,625,320 

2,034,196 

98,738 

3,865,368 

1,888,983 

1,030,370 
208,170 
665,727 
124,402 

1,054,992 
29,987 



(Thou—nd dotlmrw) 



55,447,009 
55,042,597 



41,594,222 

1,042,575 



12,405,800 
404,412 



42,643,610 
12,798,399 

11,581,696 
10,212,822 

976,275 
392,599 

43,865,313 
32,435,788 



4,073,811 



48,538,699 
4,038,391 
4,824,056 

598, 330 

432, 106 

6,127,629 

1,692,545 

2,132,037 

100,765 

3,835,620 
2,353,892 



l,ai7,713 
219,839 
582,413 
180,335 

977,980 

30,570 



316,557,566 

297,152,271 
19,405,295 



1,091,184 
171,627,771 

39,909,260 

39,464,156 
833, 549 



306,616,924 

287,775,346 
18,841,578 

1,521,945 

166,540,616 

39,346,805 

38,645,299 

701,506 



282,166,418 

262,133,335 
19,973,083 

1,012,326 

1A9,337,414 

34,924,820 

34,335,652 
589,168 



231,308,431 

262,169,296 
19,139,135 

987,865 

149,363,077 

34,974,804 

34,393,639 
581,165 



249,551,275 
19,032,539 

859,546 

L41,532,061 

33,265,247 

32,732,132 
533,115 



249,429,132 

229,595,449 
19,833,733 



898,865 
128,020,111 



29,613,722 
463,213 



230,235,855 

209,668,830 
20,567,025 

1,104,480 

115,331,301 



26,665,753 

301,493 



229,863,409 

212,421,184 
17,442,225 

1,155,153 



29,430,659 
226,614 



216,087,449 

198,531,784 
17,555,665 



27,802,831 
217,457 



203,097,033 

185,171,964 
17,925,069 

760,548 



24,227,780 
211,293 



^Excludes returns with no information 1953-56 and 1953-60. 
^Reported on Form 1040, and for 1959-60, Form 1040W. 

^Not available after 1953. Includes Forms 1040A showing wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reported in one sum 
as other income. 

*Mot available for 1955-59. 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



99 



Table 23.— NUMBER OF RETURNS AND ADJUSTED GROSS INCOME BV ADJUSTED GROSS INCOME CLASSES 
[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 

gross income 

or deficit 

(ThouMand 

dotUra) 



Number of 
returns 



Adjusted 

gross income 

or deficit 

(Thouatnd 

dotUta) 



Number of 
returns 



Adjusted 

gross income 

or deficit 

(Thousand 

dot lata) 



Number of 

returns 



Adjusted 

gross income 

or deficit 

( Thousand 

dollar 3) 



Number of 
returns 



Adjusted 

gross income 

or deficit 

(Thousand 

dot lara) 



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 $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 $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 adjusted gross deficit, total 



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 $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 $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 adjusted gross deficit 



60,592,712 

3,991,109 
2,992,643 
3,941,738 
3,414,629 
3,405,167 
3,518,964 
6,877,017 
6,866,523 
6,422,593 
5,291,911 

3,888,676 
2,757,554 
1,905,564 
3,641,612 
786,031 

323,785 

\ 441,401 

101,272 

14,221 

4.413 

4,848 

735 

306 

435,219 



■■315,466,382 



60,271,297 



405,094,979 



316,557,566 

1,305,762 
2,380,642 
4,886,762 
5,972,361 
7,660,097 

9,672,543 
24,033,191 
30,881,596 
35,252,993 
34,280,872 

29,080,115 
23,372,451 
18,045,386 
42,804,643 
13,400,430 

7,198,994 

14,727,469 

6,660,778 
1,695,133 

756,022 

1,384,077 

493,976 

611,273 

1,091,184 



59,838,162 

3,918,975 
2,995,694 
3,955,202 
3,445,332 
3,510,198 

3,618,010 
6,993,571 
7,071,569 
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 

4,810 

722 

280 

433,135 



'281,154,092 



306,616,924 

1,275,411 
2,392,210 
4,919,509 
6,015,668 
7,890,382 

9,943,763 
24,452,061 
31,801,590 
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 

1,521,945 



58,700,924 
3,950,030 
3,060,247 
4,120,276 
3,570,536 
3,689,218 

3,723,909 
7,472,426 
7,385,219 
6,375,555 
4,676,947 

3,226,844 
2,171,701 
1,452,594 
2,488,095 
588,262 

264,732 

369,939 

91,715 
14,080 

3,863 
3,956 

536 
244 

384,258 



282,166,418 

1,276,547 
2,446,545 
5,130,735 
6,233,242 
8,309,041 

10,228,363 
26,149,868 
33,190,896 
34,898,888 
30,257,563 

24,101,749 
18,379,327 
13,746,399 
29,214,191 
10,055,470 

5,881,407 

12,327,929 

6,050,052 
1,647,892 

661,634 

1,114,707 

359,724 

499,249 

1,012,326 



59,407,673 

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

3,815,406 
7,791,975 
7,868,427 
6,555,283 
4,709,612 

3,206,9&4 
2,091,262 
1,334,622 
2,213,510 
543,746 

250,860 

366,399 

93,421 
U,127 

4,004 

3,997 

585 

223 



'280,320,566 



281,308,431 

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

10,485,324 
27,263,943 
35,372,380 
35,885,730 
30,480,269 

23,941,917 
17,706,439 
12,622,516 
25,995,133 
9,304,570 

5,583,211 

12,227,673 

6,133,299 
1,686,294 

685,284 

1,127,667 

397,827 

447,528 

987,865 



58,798,343 

3,775,785 
3,026,632 
4,314,995 
3,857,498 
3,987,142 

4,056,620 
8,281,023 
8,046,621 
6,234,822 
4,371,937 

2,798,254 
1,811,480 
1,123,333 
1,921,229 
498,101 

234,928 

346,396 

89,170 

u,m 

3,851 

4,046 

597 

272 

398,161 



'267,724,268 



268,583,314 

1,242,391 
2,419,568 
5,362,761 
6,751,496 
8,970,939 

11,152,699 

29,005,036 
36,140,505 
34,124,U0 
23,257,411 

20,892,452 
15,315,151 
10,619,629 
22,570,293 
8,542,677 
5,219,840 
11,644,008 

5,905,463 
1,685,994 

660,532 

1,U2,240 

398,988 

559,601 

859,546 



57,813,164 

3,839,333 
3,202,710 
4,523,556 
4,125,462 
4.116,843 

4,311,841 
8,665,023 
3,008,621 
5,362,618 
3,371,349 

2,400,131 
1,412,757 

912,095 
1,513,296 

425,989 

210,289 

120,617 

190,707 

77,604 

12,960 

3,946 

4,022 

628 

267 



'248,530,317 



'229,221,375 



249,429,132 

1,261,713 
2,566,114 
5,616,459 
7,212,429 
9,275,007 

11,353,501 
30,320,415 
35,930,570 
32,061,640 
25,020,380 

17,397,442 
11,940,018 

3,622,213 
17,923,575 

7,300,263 

4,683,237 
3,289,658 
7,142,830 
5,151,675 
1,549,762 

675,565 

1,143,650 

417,978 

567,583 

898,865 



56,306,704 

3,939,817 
3,180,541 
4,520,595 
4,206,678 
4,311,673 

4,484,779 
9,156,374 
7,910,960 
5,189,199 
3,352,077 

2,016,601 
1,187,245 

721,146 
1,217,149 

368,907 

I 291,858 

161,995 
70,400 
11,628 

3,197 

3,245 

439 

201 



57,338,134 '228,708,256 



230,235,855 

1,294,816 
2,542,663 
5,630,728 
7,357,621 
9,703,996 

12,304,840 
32,041,485 
35,435,585 
28,346,771 
21,656,984 

15,025,572 
10,036,658 

6,812,809 
14,410,913 

6,323,542 

7,023,496 

6,071,673 
4,656,424 
1,391,103 

547,816 
919,072 
294,745 
406,533 



57,415,885 

3,991,605 
3,210,720 
4,713,364 
4,470,706 
4,494,312 

4,621,675 
9,342,358 
7,982,669 
5,392,331 
3,345,923 

1,990,054 
1,154,625 

703,987 
1,160,137 

349,598 

264,713 

151,104 
60,300 

12,486 

2,700 
373 
145 



229,863,409 

1,362,006 
2,571,118 
5,862,573 
7,826,483 
10,107,094 

12,699,421 
32,649,022 
35,764,603 
29,463,848 
21,589,243 

14,826,855 

9,763,234 

6,655,338 

13,741,746 

5,997,977 

6,373,802 

5,686,567 
3,996,970 

1,641,663 

755,624 
252,954 
275,263 

1,155,153 



56,107,089 

3,966,385 
3,163,051 
4,810,380 
4,712,434 
4,806,023 

4,9U,530 
9,636,939 
7,633.938 
4,721,071 
2,389,195 

1,588,929 
894,935 
523,326 
933,218 
324,169 

252,354 

152,932 
65,403 



1,199 
416 
148 



■215,289,908 



55,447,009 



216,087,449 

1,342,281 
2,541,741 
5,989,941 
3,252,809 
10,315,569 

13,520,933 
33,817,311 
34,244,988 
25,796,358 
18,646,580 

11,346,456 
7,567,219 
4,954,837 

11,679,763 
5,562,631 

6,084,529 

5,758,342 
4,340,683 

1,363,390 

393,049 
273,810 
289,224 

797,541 



55,042,597 

3,832,226 
3,409,372 
4,867,030 
4,959,908 
5,145,110 

5,242,806 
9,997,961 
7,270,072 
4,U7,062 
2,265,919 

1,212,879 

691,349 
416,614 
831,910 
295,950 

( 154,776 

I 93,697 

149,845 

67,456 

12,047 

4,008 

3,906 

523 

171 

404,412 



'202,336,435 



203,097,033 
1,301,839 
2,752,898 
6,046,843 
8,692,983 
11,576,673 

14,414,461 
34,830,375 
32,530,127 
22,442,072 
U, 619, 909 

9,026,856 
5,840,077 
3,938,409 
9,924,828 
5,073,669 

3,447,850 
2,556,417 
5,651,331 
4,500,963 
1,441,201 

687,244 

1,100,674 

349,694 

344,640 

760,548 



'Adjusted gross income less adjusted gross deficit. 

^For 1951 and 1952, includes nontaxable returns with income exceeding the class lijuit. 



100 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



Table 24.— RETURNS WITH INCOME TAX- 



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 

$A,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 $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 $i,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 $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 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 $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 $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 



48,060,985 



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 



1,353,011 
2,134,195 
2,036,015 
2,368,114 
2,665,817 
5,793,668 

6,400,547 
6,236,474 
5,236,061 
3,874,647 
2,749,349 
1,901,543 

3,637,169 
784,630 
323,412 

440,890 

101,080 

14,165 

4,379 

4,801 

723 

295 



1,341,398 
2,129,771 
2,093,777 
2,494,170 
2,766,760 
5,939,254 

6,649,987 
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 



1,296,407 
2,127,075 
2,111,329 
2,537,591 
2,807,388 
6,295,457 

6,954,051 
6,224,634 
4,644,506 
3,214,399 
2,167,447 
1,451,196 

2,484,984 
587,465 
264,487 

369,515 

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 
6,401,146 
4,677,540 
3,195,588 
2,089,198 
1,333,548 

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

1,918,975 
497,449 
234,745 

346,246 

89,095 

14,057 

3,843 

4,031 

593 

268 



1,437,846 
2,483,242 
2,447,663 
2,961,513 
3,318,528 
7,529,308 

7,619,205 
5,754,968 
3,855,290 
2,395,179 
1,411,320 
911,711 

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 
5,108,368 
3,331,451 
2,008,053 
1,186,721 
720,646 

1,215,482 
368,492 

291,668 

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 
5,313,448 
3,333,294 
1,986,773 
1,153,612 
703,449 

1,158,199 
348,741 



150,981 
60,260 



2,692 
372 
145 



1,420,81^ 
2,760,133 
2,963,805 
3.568,839 
3,883,813 
8,552,203 

7,279,244 
4,715,581 
2,886,908 
1,588,472 
894,935 
523,326 

983,014 
324,088 



152,900 
65,396 

14,114 

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 
4,114,230 
2,265,358 
1,211,780 
691,217 
416,553 

831,819 
295,919 
154,766 

93,693 
149,837 

67,447 

12,045 

4,008 

3,905 

523 

171 



(7hou»»nd dellmrt) 



297,152,271 287,775,346 262,188,335 262,169,296 249,551,275 229,595,449 209,668,830 210,483,602 196,590,999 



1,123,121 
2,664,406 
3,557,099 
5,327,353 
7,349,490 
20,307,427 

28,812,061 
34,246,189 
33,923,776 
28,974,992 
23,303,110 
18,007,228 

42,751,769 
13,376,477 
7,190,895 

14,710,384 

6,647,920 

1,688,173 
750,153 

1,370,038 
486,077 
584,133 



171,462,236 



193,070 
944,626 
1,517,420 
2,257,675 
3,277,870 
9,429,550 

13,690,239 
16,730,769 
17,451,403 
16,143,894 
13,767,791 
11,137,412 

28,752,650 
9,786,674 
5,465,777 

11,665,201 

5,417,010 

1,349,335 
590,232 

1,055,617 
382,520 
455,501 



1,116,472 
2,674,096 
3,647,621 
5,603,123 
7,626,054 
20,835,185 

29,931,937 
34,117,177 
32,627,712 
27,559,833 
22,162,993 
16,544,491 

37,628,019 
12,073,580 
6,698,056 

14,148,928 

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 
16,684,611 
16,979,238 
15,454,065 
13,226,703 
10,389,591 

25,557,238 
8,927,811 
5,155,939 

11,379,799 

5,229,490 

1,695,238 
609,591 

1,070,737 
376,573 
425,065 



1,083,049 
2,683,333 
3,675,817 
5,714,958 
7,735,369 
22,091,696 

31,278,974 
34,086,295 
30,049,915 
24,009,958 
18,343,492 
13,733,221 

29,176,927 
10,041,825 
5,875,992 

12,313,280 

6,042,852 

1,644,279 
658,563 

1,109,680 
356,220 
482,640 



149,173,569 



191,196 
953,797 
1,534,510 
2,351,308 
3,390,578 
9,983,842 

14,608,523 
16,553,860 
15,724,265 
13,645,969 
11,059,382 
8,773,922 

20,026,310 
7,484,521 
4,551,665 

9,973,086 

4,986,906 

1,348,568 
529,147 
862,534 
274,855 
364,825 



1,117,050 
2,831,221 
3,937,439 
6,225,270 
8,079,602 
23,448,457 

33,541,308 
35,058,920 
30,276,104 
23,858,097 
17,689,049 
12,611,997 

25,971,375 
9,294,499 
5,576,891 

12,220,088 

6,124,500 

1,681,598 
682,301 

1,122,465 
393,591 
427,474 



149,21^,696 



196,731 
1,010,609 
1,673,535 
2,623,507 
3,614,509 
10,832,605 

15,650,648 
17,075,169 
16,083,929 
13,715,846 
10,833,148 
8,083,996 

17,967,472 
6,969,181 
4,358,809 

9,942,054 

5,109,379 

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



1,130,213 
3,005,109 
4,129,399 
6,474,182 
8,737,648 
25,144,783 

34,380,979 
33,460,410 
28,079,899 
20,848,637 
15,294,676 
10,612,594 

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

11,638,375 

5,900,331 

1,679,344 
659,130 

1,138,037 
396,602 
549,625 



141,395,397 



197,523 
1,071,341 
1,729,509 
2,758,735 
3,878,378 
11,550,162 

15,824,030 
16,327,333 
15,090,473 
12,164,494 
9,488,649 
6,913,700 

15,698,231 
6,449,179 
4,100,631 

9,569,157 
4,983,395 

1,388,017 
536,845 
913,395 
319,092 
443,128 



1,200,421 
3,106,659 
4,265,817 
6,666,813 
9,157,665 
26,407,948 

34,208,187 
31,479,458 
24,914,801 
17,861,106 
11,928,032 
8,618,513 

17,908,955 
7,295,826 
4,680,576 
3,284,321 
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 
11,887,361 

15,558,001 
15,316,834 
13,458,543 
10,448,357 
7,460,980 
5,637,968 

12,519,790 
5,546,304 
3,709,643 
2,661,380 
5,938,815 
4,344,889 

1,281,790 
555,511 
926,044 
335,849 
452,713 



1,078,798 
3,047,987 
4,237,823 
6,922,726 
9,505,225 
27,812,489 

33,828,835 
27,910,808 
21,524,454 
14,961,906 
10,032,034 
6,808,273 

14,390,558 
6,516,307 



6,067,727 
4,651,794 

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 
12,286,893 

15,158,980 
13,782,379 
11,821,062 
8,944,484 
6,324,419 
4,479,948 

10,096,351 
4,808,176 

5,610,769 
5,052,115 
3,946,268 

1,170,329 
452,450 
740,497 
234,854 
332,333 



1,146,237 
3,299,462 
4,865,679 
7,493,336 
10,156,359 
28,746,397 

34,370,599 
29,038,348 
21,507,414 
14,801,958 
9,754,983 
6,650,115 

13,718,699 
5,983,194 

6,355,250 

5,682,111 
3,994,325 



753,081 
252,379 
275,263 



1,191,714 
3,463,102 
5,176,783 
8,030,291 
10,717,097 
29,930,509 

32,575,069 
25,766,505 
18,631,679 
11,842,855 
7,567,219 
4,954,837 

11,677,403 
5,561,110 

6,084,077 
5,757,127 
4,340,235 

1,863,390 

891,963 
278,810 
289,224 



183,243,590 



1,354,605 
3,452,761 
5,446,167 
8,578,144 
11,530,006 
30,946,234 

31,016,829 
22,426,928 
14,616,355 
9,018,629 
5,838,952 
3,937,834 

9,923,727 
5,078,155 
1 3,447,638 
I 2,556,301 
5,651,016 
4,500,312 

1,440,965 
687,244 

1,100,454 
349,694 
344,640 



Not applicable 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



101 



Table 24 . —RETURNS WITH INCOME TAX— NUMBER, ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, 

CLASSES — Continued 



AND AVERAGE TAX, BY ADJUSTED GROSS INCOME 



Adjusted gross income classes 



INCOME TAX AFTER CREDITS 



(Thavumnd doll»rt) 



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 $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 $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 



AVHUCE INCOME 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 $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 $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 



39,464,156 



38,581 
188,084 
301,822 
447,420 
648,374 
1,886,314 

2,763,651 
3,382,547 
3,537,387 
3,296,665 
2,833,581 
2,311,721 

6,158,538 
2,289,835 
1,395,203 

3,597,608 

2,273,336 

681,157 
319,630 
606,604 
225,573 
280,525 



38,645,299 



148 
189 
243 
326 

432 
542 
676 
851 
1,031 
1,216 

1,693 
2,918 
4,314 

8,160 

22,490 

48,087 

72,992 

126,350 

311,996 

950,932 



38,920 
190,429 
306,486 
461,710 
668,214 
1,924,326 

2,860,458 
3,371,068 
3,440,244 
3,149,451 
2,720,390 
2,157,614 

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 



34,335,652 



38,062 
190,127 
305,682 
466,973 
671,315 
1,997,817 

2,945,326 
3,336,990 
3,177,815 
2,778,601 
2,273,624 
1,822,007 

4,291,393 
1,757,062 
1,168,543 

3,101,822 

2,106,658 

689,633 
291,744 
515,858 
174,941 
233,159 



34,393,639 



39,228 
201,208 
332,570 
520,852 
716,095 
2,169,991 

3,150,403 
3,438,513 
3,249,034 
2,790,760 
2,226,224 
1,677,398 

3,851,330 
1,638,348 
1,120,885 

3,104,270 

2,173,193 

716,994 
307, 378 
536,086 
200,731 
231,643 



32,732,132 



39,381 
213,384 
344,842 
548,045 
769,289 
2,312,101 

3,186,754 
3,284,283 
3,044,035 
2,475,365 
1,950,768 
1,435,768 

3,369,114 
1,520,665 
1,058,133 

3,009,248 

2,128,630 

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



29,613,722 



42,172 
216,479 
352,948 
551,714 
793,795 
2,381,762 

3,129,354 
3,076,915 
2,712,043 
2,122,710 
1,531,892 
1,170,459 

2,692,340 
1,303,272 
961,080 
745,939 
1,962,136 
1,852,467 

653,397 
305,830 
549,179 
209,848 
290,936 



26,665,753 



37,648 
213,519 
344,635 
575,180 
817,847 
2,467,295 

3,049,831 
2,770,109 
2,385,403 
1,820,597 
1,301,277 
932,992 

2,135,166 
1,145,589 

1,521,333 

1,683,981 
1,708,710 

614,555 
257,014 
455,363 
154,785 
222,374 



29,430,659 



27,802,831 



24,227,780 



46,165 
255,864 
449,872 
695,210 
988,259 
2,871,975 

3,545,531 
3,282,719 
2,687,334 
2,027,856 
1,422,343 
1,022,925 

2,358,268 
1,233,330 

1,566,556 

1,736,009 
1,645,090 

812,499 

414,246 
149,012 
169,496 



46,964 

271,039 

477,751 

748,512 

1,022,509 

2,941,669 

3,323,844 
2,951,453 
2,365,323 
1,641,408 
1,115,547 
775,617 

2,024,375 
1,158,592 

1,520,467 

1,830,556 
1,811,292 

934,889 

495,864 
164,964 
180,196 



29 
89 
146 
185 
242 
324 

430 

542 

683 

354 

1,040 

1,235 

1,710 
2,966 
4,388 

8,384 

22,902 

43,915 
73,396 
129,327 
314,364 
1,010,433 



29 
89 
145 
184 
239 
317 

424 
536 

684 

364 

1,049 

1,256 

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 
537 
695 

873 
1,066 
1,258 

1,742 
3,016 
4,473 

8,478 

23,295 

50,890 
77,114 
134,729 
347,285 
1,067,502 



29 
89 
146 
190 
243 
323 

417 
537 
701 
837 
1,078 
1,279 

1,756 
3,057 
4,508 

8,691 

23,392 

50,425 
77,317 
135,370 
341,408 
1,075,500 



29 
87 
144 
186 
239 
316 

411 
535 
703 

386 
1,085 
1,284 

1,775 
3,073 
4,573 
6,194 
10,295 
23,333 

50,643 
77,681 
136,987 
336,296 

1,106,410 



142 
187 
237 

311 

404 
542 
716 
907 
1,097 
1,295 

1,798 
3,109 

5,218 

10,402 
24,295 

52,901 
80,513 
140,805 
354,199 
1,106,338 



34 
97 
161 
208 
268 
350 

462 

618 

806 

1,021 

1,233 

1,454 

2,036 
3,537 

5,934 

11,829 
27,300 



153,880 

400,570 

1,168,938 



33 
98 
161 
210 
263 
344 

457 

626 

819 

1,033 

1,247 

1,482 

2,059 
3,575 



11,972 
27,697 



155,200 

396,548 

1,217,541 



50, 542 
241,320 
461,740 
721,975 
998,321 
2,728,262 

2,919,638 
2,360,910 

1,733,048 

1,152,177 

797,819 

563,602 

1,594,410 

973,921 

759,746 

628,012 

1,677,416 

1,778,160 

687,725 
356,130 
612,301 
211,452 
213,653 



143 
189 
239 

308 

420 
574 
765 
951 
1,154 
1,353 

1,917 
3,308 
4,909 
6,703 
11,195 
26,364 

57,096 

83,855 

156,927 

404,306 

1,249,433 



102 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



Table 25.— SOURCES OF INCOME BY TYPE 
[Taxable and nontaxable returns] 



Sources of income 



Adjusted gross income less deficit. 



Positive income, total. 



Salaries and wages^ 

Dividends in adjusted gross inconie^- 
Interest received' 



Pensions and annuities; 

Life expectancy method 

3-year method 

Income from estates and trusts. 



Business profit 

Partnership profit 

Net gain from aales of capital assets. 
Net gain from sales of other property. 

Net income from rents 

Net income from royalties 

Other sources^ 



Losses, total. 



Business loss 

Partnership loss 

Net loss from ssles of capital assets. 
Net loss from sales of other property. 

Net loss from rents 

Net loss from royalties 

Loss from estates and trusts' 

Net operating loss deduction* 



(ThauMMil dollmra) 



315,466,382 



321,099,733 



257,917,854 
9,530,143 
5,056,793 

962,164 
654,794 
674,547 

23,958,911 

9,757,4«6 

6,003,859 

70,113 

3,543,887 

660,530 

2,308,657 

5,633,356 



•2,867,155 
791,440 
704,284 
152,822 

816,226 

76,330 

39,465 

■ 165,634 



305,094,979 281,154,092 



310,168,688 



247,370,212 
9,355,766 
4,395,418 

883,362 
577,699 
637,398 

24,322,663 

10,220,410 

6,796,602 

86,657 

4,008,037 
1,514,464 

5,073,709 



2,691,510 
656,938 
522,115 
204,350 

772,946 
25,850 



285,415,762 



227,550,557 
8,740,562 
3,659,211 

885,321 
435,703 
618,018 

22,889,976 

9,810,158 

4,879,114 

75,319 

3,961,903 
1,909,920 

4,261,670 



2,216,398 
578,402 
549,110 
157,514 

735,161 
25,085 



280,320,566 267,724,268 248,530,317 229,221,375 228,708,256 215,289,908 202,336,485 



284,617,190 



228,076,909 
9,123,757 
3,318,950 

755,964 
384,057 
618,020 

22,525,946 

9,963,718 

4,128,228 

90,161 

3,945,252 
1,686,228 

4,296,624 



2,186,579 
604,802 
64i,695 
161,479 

686,167 
14,902 



272,015,298 



215,617,981 
3,605,656 
2,372,013 

657,308 
284,477 
625,377 

23,661,890 

9,392,978 

4,991,131 

72,560 

3,920,454 

1,313,473 

4,291,030 



2,377,244 
540,653 
438,465 
311,521 

576,341 
46,806 



252,452,631 



200,712,105 
7,850,903 
2,583,609 

626,639 
244,995 
565,614 

20,597,223 

9,553,444 

5,126,350 

96,750 

3,697,269 

797,732 

3,922,314 



2,167,220 
529,497 
375,213 
218,564 

611,297 
20,523 



233,167,237 



185,952,623 
7,047,866 
2,370,230 



306,069 

685,140 

19,234,612 

9,004,043 

3,731,862 

107,811 

3,536,292 
690,691 

3,945,862 



2,308,809 
473,242 
379,446 
199,058 

429,542 

5,800 
144,965 



232,617,110 



187,733,920 
5,828,279 
2,042,649 



670,764 

1,691,476 

18,677,699 

8,802,900 

2,533,526 

62,885 

3,659,266 
908,756 

3,908,854 



2,014,061 
515,715 
462,737 
182,636 

531,403 
202,302 



218,612,729 



174,339,032 
5,859,624 
1,846,899 



583,811 

1,711,235 

18,194,993 

8,833,798 

2,335,865 

116,596 

3,489,096 
801,836 

3,322,821 



1,883,378 
391,519 
365,462 
139,769 

408,104 
134,589 



205,467,988 



160,481,697 
6,056,015 
1,702,215 



499,809 

1,761,425 

18,162,541 

8,371,045 

3,282,421 

88,903 

3,353,363 

1,208,549 

3,131,503 



1,696,583 
459,082 
285,175 
204,323 

381,156 
105,179 



^Excludes wages, for 1951-57 less than $100 and for 1958-60 less than $200 per return, not subject to Income tax withholding, reported as other income on Form 1040A. Beginning 
1954, salaries and wages are after excludable sick pay and allowable employee expense. 

^Dividends reported on Form 1040 and, for 1959-60, Form 1040W. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries. All 
tabulated amounts, however, are after exclusions. 

'interest reported on Form 1040 and, for 1959-60, Form 1040W. Includes partially exempt interest received through partnerships and fiduciaries. 

^Includes wages not subject to income tax withholding, dividends, and Interest, not exceeding $100 per return for 1951-57 nor $200 for 1958-60, reported in one sum on Form 1040A. 
Reduced by net operating loss deduction, 1955-59. 

'Loss from estates and trusts not applicable prior to 1954. 

*For 1955-59, net operating loss deduction was an adjustment which reduced "Other sources." 



Table 26.— ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE 
[Taxable and nontaxable returns] 



Type of deduction 



(ThoitM»nd dollara) 



Total 

Interest paid 

Taxes 

Contributions 

Medical and dental expense 

Child care 

Casualty losses 

Other deductions 



35,313,129 



8,416,208 
10,525,698 

6,750,326 

5,219,185 
103,117 
450,402 

3,348,193 



Not 
^vailsble 



27,497,908 



6,269,154 
7,430,346 
5,693,836 
4,283,546 



|.. 



771,026 



Not 
'available 



4,810, 
5,827, 
4,377, 
3,472, 
110, 
347, 
3,165, 



Not 
availeble 



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 

392,644 
2,378,234 



13,556,552 



2,221,353 
3,167,778 
3,114,739 
2,133,130 

367,517 
2,552,035 



Not 
available 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



103 



-SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES 
[Taxable end nontaxable returns] 



Adjusted groaa inoome claaaea 



SAURIES AKD WAGES^ 

Grand total 

Returns with adjusted gross inoome, 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 $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 $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 

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 $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 $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 

IMtEiffiST RECEHTED' 

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 $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 $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. 



(Th<iuiand dollars) 



257,917,854 


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 


257,684,493 


247,121,980 


227,354,096 


227,949,466 


215,482,206 


200,580,472 


135,794,926 


187,607,862 


174,193,394 


160,336,699 


1,134,938 


1,116,099 


1,128,719 


1,033,262 


1,087,986 


1,074,269 


1,137,632 


1,208,770 


1,197,251 


1,146,950 


1,833,379 


1,822,914 


1,862,471 


1,858,101 


1,353,051 


1,970,417 


1,958,083 


1,974,738 


1,964,031 


2,154,234 


3,736,952 


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 


4,604,571 


4,641,608 


4,846,089 


5,043,631 


5,252,048 


5,688,277 


5,873,995 


6,267,596 


6,761,372 


7,062,581 


6,125,662 


6,319,678 


6,662,191 


7,087,397 


7,239,584 


7,603,711 


3,119,186 


3,470,037 


9,147,821 


9,758,253 


7,963,012 


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 


20,581,954 


21,105,996 


22,510,230 


23,376,171 


25,456,095 


27,079,405 


28,790,162 


29,243,923 


30,554,952 


31,270,695 


27,451.193 


28,409,710 


29,557,033 


32,022,396 


32,675,903 


32,788,655 


32,468,575 


32,721,872 


31,342,772 


29,561,094 


32,158,793 


31,903,745 


31,741,608 


32,989,703 


\ 




1 25,855,680 


27,027,812 


23,495,114 


20,199,057 


31,396,062 


30,148,321 


27,638,977 


27,832,545 






( . 




I 16,533,232 


12,737,542 


26,487,947 


25,084,338 


21,813,101 


21,660,164 


98,046,613 


35,563,600 






j 10,291,984 


7,453,334 


21,051,895 


19,937,313 


16,304,506 


15,791,770 






13,915,124 


13,599,675 


6,263,872 


4,491,567 


16,039,402 


14,603,831 


11,925,159 


10,819,684 


) 




3,777,491 


2,740,379 


35,418,026 


30,361,294 


22,647,613 


19,541,232 


16,256,390 


12,313,204 


9,319,192 


9,062,659 


7,172,156 


5,626,773 


8,461,039 


7,232,382 


5,700,031 


5,067,339 


4,426,768 


3,655,396 


3,083,117 


2,970,569 


2,590,932 


2,308,530 


3,720,619 
J 6,239,727 


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 
/ 1,235,890 
( 2,628,218 


} 2,933,567 
2,270,315 


2,714,536 
2,272,934 


2,435,160 
2,102,804 


j 1,456,628 

1 986,689 

2,020,299 


2,314,858 


2,498,934 


2,068,182 


2,115,655 


2,029,914 


1,680,933 


1,553,470 


1,383,787 


1,415,540 


1,421,555 


483,915 


545,850 


451,670 


463,642 


454,905 


407,339 


375,500 


j 430,495 


463,227 


j 372,495 


174,643 


168,218 


146,630 


155,813 


144,201 


142,553 


120,346 


1 139,834 


210,639 


206,774 


177,335 


180,197 


180,717 


167,679 


142,322 


124,054 


140,743 


160,592 


32,267 


31,276 


25,973 


32,507 


30,369 


31,409 


17,062 


16,239 


17,596 


24,074 


13,000 


13,348 


10,643 


9,049 


9,052 


7,836 


6,108 


4,193 


4,439 


4,077 


233,361 


248,232 


196,461 


127,443 


135,775 


131,633 


157,697 


126,058 


145,638 


144,998 


9,530,143 


9,355,766 


8,740,562 


9,123,757 


8,605,656 


7,850,903 


7,047,866 


5,823,279 


5,859,624 


6,056,015 


9,470,311 


9,315,880 


8,702,680 


9,090,207 


8,566,577 


7,819,949 


7,030,900 


5,304,993 


5,834,215 


6,030,895 


18,512 


14,069 


13,207 


13,190 


11,016 


13,273 


10,178 


16,520 


18,236 


11,126 


40,519 


42,419 


33,856 


46,286 


30,433 


35,254 


36,901 


45,296 


42,567 


39,969 


89,661 


84,247 


76,622 


76,218 


66,284 


73,884 


65,505 


91,647 


63,815 


71,780 


115,732 


111,271 


93,294 


103,416 


88,726 


86,559 


95,448 


104,656 


39,248 


88,011 


161,500 


117,949 


107,411 


112,009 


102,587 


95,903 


93,973 


103,491 


90,694 


95,036 


146,876 


140,301 


122,028 


126,162 


101,644 


109,095 


94,609 


109,970 


101,725 


102,454 


256,410 


246,731 


249,473 


243,555 


238,110 


219,396 


200,461 


194,240 


196,131 


199,416 


274,069 


241,475 


246,916 


248,661 


226,897 


225,344 


243,493 


202,211 


199,570 


229,364 


270,591 


244,117 


241,111 


255,226 






/ 190,309 


200,941 


219,472 


215,187 


253,564 


257,057 


255,845 


257,338 










178,390 


174,321 


257,017 


243,747 


239,163 


275,514 


1,007,925 


986,005 




> 722,209 


153,830 


163,945 


249,319 


231,530 


215,799 


209,039 






1 318,753 


144,137 


150,497 


204,658 


211,330 


189,149 


208,204 








149,491 


149,235 


1,012,189 


930,658 


902,488 


909,330 


852,897 


745,815 


721,459 


603,683 


592,188 


551,141 


750,654 


732,321 


686,730 


687,038 


664,455 


560,954 


520,773 


429,588 


417,070 


404,406- 


581,581 
1 1,672,142 


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 


f 780,502 
868,526 


613,459 

719,058 


593,180 
729,432 


( 326,531 

1 278,148 

735,213 


1,301,213 


1,414,044 


1,325,594 


1,337,553 


1,285,630 


1,128,783 


1,008,076 


730,003 


302,253 


841,279 


492,449 


597,142 


500,945 


543,319 


543,917 


503,036 


420,263 


1 441,507 


502,339 


1 359,342 


270,156 


254,810 


248,850 


272,131 


251,820 


239,560 


200,724 


1 199,297 


552,587 


512,415 


486,348 


513,149 


496,611 


471,294 


376,622 


259,377 


312,377 


364,894 


199,065 


192,292 


173,778 


192,143 


191,563 


187,071 


143,601 


98,413 


100,881 


130,601 


299,847 


306,900 


268,738 


289,307 


298,920 


236,158 


202,998 


118,724 


132,139 


149,702 


59,832 


39,886 


37,882 


33,550 


39,079 


30,954 


16,966 


23,286 


25,409 


25,120 


5,056,793 


4,395,418 


3,659,211 


3,313,950 


2,872,013 


2,583,609 


2,370,230 


2,042,649 


1,346,899 


1,702,215 


5,012,516 


4,358,789 


3,618,353 


3,290,387 


2,846,566 


2,555,609 


2,349,915 


2,021,869 


1,822,337 


1,684,015 


36,289 


33,960 


30,360 


23,563 


21,968 


29,683 


21,955 


21,171 


19,615 


17,963 


76,104 


71,090 


66,403 


54,264 


52,378 


49,508 


53,966 


53,011 


48,018 


45,531 


169,650 


147,531 


119,714 


110,631 


100,672 


97,353 


94,934 


89,031 


81,132 


71,327 


200,005 


166,423 


125,110 


129,774 


109,234 


110,399 


107,508 


94, 303 


84,774 


76,550 


187,476 


168,757 


142,054 


119,550 


112,167 


99,520 


106,019 


85,395 


82,537 


74,709 


185,593 


172,865 


130,464 


122,393 


102,798 


104,748 


92,583 


83,890 


75,986 


71,350 


347,385 


271,361 


256,874 


224,553 


202,848 


174,864 


176,014 


167,893 


128,429 


131,610 


328,713 


268,614 


246,323 


209,724 


183,276 


196,226 


186,123 


153,417 


138,933 


128,569 


336,141 


280,402 


248,228 


238,377 


\ 




/ 157,350 


123,276 


, 117,238 


96,493 


302,511 


261,433 


211,827 


201,377 






) 224,724 




91,866 


79,396 


273,353 


249,236 


192,084 


171,537 


721,931 


622,810 


f 340,624 


67,500 


76,827 


243,490 


201,212 


155,167 


138,354 






j 161,870 


64,467 


56,678 


133,792 


173,118 


130,254 


111,810 


) 






56,066 


49,325 


674,160 


559,710 


451,995 


403,510 


334,714 


282,214 


254,104 


210,473 


184,467 


165,036 


353,634 


305,354 


256,049 


235,591 


190,415 


167,421 


149,775 


127,417 


116,168 


102,492 


231,333 
1 491,016 


187,626 
446,228 


169,735 
373,004 


147,336 
344,640 


127,420 
324,568 


114,601 
/ 36,423 
I 195,793 


1 176,403 
173,144 


150,275 
143,019 


147,089 
137,266 


j 71,158 
1 56,769 

129,189 


242,764 


244,736 


190,775 


190,082 


157,602 


135,470 


128,428 


103,112 


105,898 


105,539 


60,059 


69,057 


52,735 


48,108 


43,300 


37,487 


38,203 


1 42,148 


44,883 


( 31,971 


25,895 


23,721 


20,476 


19,207 


16,628 


15,302 


13,916 


1 14,334 


41,543 


37,474 


31,907 


30,545 


24,868 


23,153 


21,099 


18,497 


21,114 


20,710 


11,032 


10,740 


8,473 


7,929 


7,451 


6,483 


5,441 


4,969 


3,994 


5,124 


10,578 


8,141 


8,287 


7,532 


6,823 


6,146 


5,851 


4,943 


4,397 


5,358 


44,277 


36,629 


40,853 


28,563 


25,447 


28,000 


20,315 


20,780 


24,562 


18,200 



104 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



Table 27.— SELECTED SOIWCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES— CONTINUED 

(Taxable and nontaxable returns] 



Adjusted gross Income classes 



BUSINESS PROFIT 



Graiui 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 $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 $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. 



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 $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 $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. 



NET GAIN FROM SALES OF CAPITAL ASSETS' 
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 $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 $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 



23,905,926 



142,741 
290,622 
552,211 
639,751 

758,570 

876, 508 
1,875,700 
1,901,583 
1,628,061 
1,478,936 

1,259,592 
1,091,709 
924,926 
3,191,220 
2,031,083 

1,326,306 

2,910,747 

876,997 

91,518 

27,199 

22,159 

4,649 

3,138 



52,985 



9,757,486 



15,898 
29,396 
62,826 
71,489 
96,690 

116,857 
328,941 
400,616 
436,429 
395,524 

338,112 

375,398 

327, 142 

1,336,003 

1,059,800 

786,272 

2,023,813 

1,018,171 

244,009 
79,673 

107,195 
15,380 
10,796 



31,056 



6,003,859 



5,813,601 



34,980 
39,106 
68,988 
83,424 
97,936 

110,518 
198,854 
190,887 
184,253 
173,218 

187,619 
170,004 
145,772 
597,263 
390,096 

275,195 

767, 161 

658,422 

284,255 
170,863 
456,165 
241,423 
287, 194 



Returns with no adjusted gross Income. 



190,258 



148,239 
309,566 
574,191 
638,078 
793,364 

377, 503 
1,876,250 
1,901,323 
1,687,931 
1,333,536 

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 



76,409 



10,220,410 



10,196,759 



21,032 
32,155 
62,187 
89,370 
116,843 

136,719 
340,062 
459,618 
477,440 
427,512 

394,895 
336,524 
318,794 
1,406,443 
995,468 

784,781 

1,907,795 

1,269,380 

298,203 
94,436 

136,930 
25,566 

14,551 



23,651 



6,796,602 



63,813 
41,035 
83,071 
92,549 

107,490 

116,873 
219,946 
223,090 
205,536 
213,014 

180,492 
193,215 
174,743 
692,134 
450,052 

331,630 

922,606 

304,058 

396,129 
193,562 
460,346 

222,300 
274,124 



129,739 



22,889,976 



22,868,229 



141,703 
311,799 
631,416 
745,884 
868,704 

946,780 
2,104,083 
2,099,512 
1,623,515 
1,284,853 

1,117,731 

999,157 

881,465 

2,832,505 

1,789,041 

1,240,592 

2,470,739 

639,447 

34,356 

22,057 

23,265 

5,536 

3,523 



21,747 



9,310,158 



9,792,725 



19,719 
39,738 
74,043 
89,204 
121,834 

139,833 
390,792 
434,593 
526,073 
413,317 

352,474 
333,125 

357,064 

1,333,276 

993,434 

746,657 

1,900,432 

1,077,687 

236,710 
34,130 

101,435 
13,500 
8,655 



17,433 



4,792,409 



37,734 
40,186 
64,185 
68,271 
90,877 

102,352 
226,943 
200,402 
170,593 
161,022 

164,318 
153,292 
120,988 
478, 126 
313,791 

236,069 

628,474 

543,000 

232,796 
130,035 
288,404 
131,512 
207,939 



86,705 



22,525,946 23,661,890 20,597,223 19,234,612 18,677,699 



143,575 
309,010 
647,986 
740,022 
859,032 

953,238 
2,016,971 
1,966,346 
1,542,665 
1,322,267 

1,076,011 

957,008 

821,760 

2,814,309 

1,755,545 

1,162,654 

2,384,638 

320,733 

105,207 

24,420 

31,271 

4,931 

2,547 



63,750 



9,936,979 



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

143,858 
366,252 
472,467 
433,689 
446,951 

447,167 
343,216 
352,745 
1,392,921 
984,322 

747, 154 

1,945,585 

1,033,209 

265,016 
30,195 
96,576 
19,137 
11,435 



26,739 



23,284 
30,565 
63,473 
77,517 
76,570 

96,596 
153,370 
147,009 
158,543 
147, 188 

121,001 
109,099 
122,352 
418,554 
265,128 

201,438 
499,430 
450,835 

215,374 
118,403 
268,416 
150,959 
132,829 



79,795 



23,629,904 



141,559 
365,389 
722,451 
912,076 
1,067,262 

1,163,462 
2,223,430 
2,166,671 



2,844,844 
1,716,864 

1,182,472 

2,383,227 

729,112 

97,246 

27,552 

25,177 

3,521 

5,953 



31,986 



9,392,978 



9,368,565 



16,694 
29,404 
66,949 
90,795 
111,029 

151,173 
395,649 
441,200 



1,932,182 

1,329,265 
950,869 

719,879 

1,778,210 

927,671 

229,513 
75,232 



99, 149 
14,935 
3,767 



4,991,131 



4,874,682 



24,671 
35,604 
68,933 
91,719 
82,148 

78,381 
177,739 
157,514 



484,023 
315,623 

225,448 

675,595 

584,060 

292,570 
133,576 
321, d53 
154,496 
241,698 



116,449 



20,566,259 



148,721 
363,410 
740,022 
907,243 
1,033,484 

1,020,601 
2,001,591 
1,301,998 



4,817,069 



2,439,150 
1,439,921 

1,095,738 
687,976 

1,278,793 
594,886 

37,752 
26,552 
22,151 
4,548 
4,653 



30,964 



9,553,444 



9,530,872 



21,249 
39,528 
75,846 
109,059 
154,644 

197,795 
475,302 
516,311 



2,017,557 



1,261,849 
900,070 

681,380 

525,325 

1,221,649 

864,953 

236,442 
85,299 

108,622 
21,633 
16,359 



22,572 



5,024,200 



25,150 
31,594 
63,294 
66,171 
85,536 

78,582 
160,465 
166,223 



505,190 
315,266 

244,349 
206,135 
545,813 
584,414 

279,105 
155,398 
352,739 
172,962 
248,119 



102,150 



19,218,571 



140,399 
351,725 
727,315 
374,895 
932,191 

1,068,887 
2,030,897 
1,659,320 
1,286,147 

1,944,314 

1,357,126 

2,214,822 
1,326,095 

1,447,476 

1,103,839 
546,550 

97,073 
25,205 
25,587 
4,815 
3,393 



16,041 



9,004,043 



8,973,893 



15,958 
42,612 
78,154 
109,592 
139,110 

195,356 
499,378 
524,379 
490,493 

761,301 

667,205 

1,188,504 
795,926 



1,035,314 
845,897 

226,349 
76,267 
97,570 
18,696 
9,141 



30,150 



3,731,862 



3,614,012 



20,495 
30,410 
57,167 
58,313 
66,076 

66,450 
150,534 
133,241 
159,003 

232,163 



372,542 
237,653 



338,630 
400,335 

190,598 
103,502 
244,209 
107,312 
166,997 



117,850 



18,646,959 



122,992 
314,182 
669,833 
899,563 
990,469 

1,117,768 
2,161,646 
1,738,647 
1,304,326 

1,336,323 

1,297,232 

2,073,531 
1,244,881 



%5,332 
472,823 



23,707 
3,950 
3,622 



3,302,900 



8,784,424 



23,173 
41,165 
122,912 
136,535 
191,775 

139,498 
438,679 
543,540 



1,114,341 
786,303 



1,019,460 
754,121 



83,977 
7,504 
9,238 



2,473,4^6 



23,163 
24,137 
57,547 
47,242 
63,837 

67,681 
120,381 
124,903 
103,104 



241,170 
157,376 



212,733 
239,314 



148,129 
69,489 
70,806 



18,180,679 



105,506 
300,727 
672,572 
922,504 
995,599 

1,137,327 
1,994,450 
1,608,172 
1,154,292 
1,017,346 

731,612 

615,030 

569,171 

1,952,696 

1,207,256 

1,338,082 

1,105,699 
563,419 

138,078 

37,901 
8,703 
4,537 



8,333,798 



19,096 
30,079 
99,112 
122,307 
167,412 

208,154 
481,853 
523,654 
473,032 
504,634 

369,180 
289,354 
261,493 
1,118,743 
794,807 

995,637 

1,078,931 

324,032 



94,503 
12,179 
6,737 



2,335,865 



2,761,088 



26,232 

27,556 
52,306 
75,277 
72,695 

71,374 
137,301 
144,446 
114,908 
104,615 
98,764 
82,094 
44,837 
245,563 
169,507 

209,578 

242,771 
290,963 



176,568 
86,991 
74,1X15 



13,131,463 



^'Oxcludea wagea, for 1951-57 less than $100 and for 1958-60 leas than $200 per return, not subject to income tax withholding, reported aa other income on Forms 1040A. For 
1954-60, salaries and wages are after excludable sick pay and allowable employee expense- 

'For 1951-52, includes nontaxable returns with Income exceeding the class limit. 

'Dividends reported on Form 1040 and, for 1959-60, Form 1040W. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries- All 
tabulated amounts, however, are after exclusions- 

^Interest reported on Form 1040 and, for 1959-50, Form in40W. Includes partially tax-exempt Interest received 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 gain or loss; instead, 
one-half of the excess net long-term gain over net short-term loss was excluded from adjusted gross Income. 



INDIVIDUAL INCOME TAX RETURNS. 1951-1960 



105 



Table 28.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES 

[Taxable and nontaxable returns ] 



States 



HtlMBEB OF RETURNS' 
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 

Jtontana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York' 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands' * 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington' 

West Virginia 

Wisconsin 

Wyoming 

Other areas^ 

ADJUSTED GHOSS INCOME' 
United States^ 

Alabama 

Alaska' 

Arizona 

Arkansas 

California 

Colorado 

Connect! cut 

Delaware 

District of Columbia 

Florida* 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland' 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraaka 

Nevada 

New Hampshire 

FootuDtes at end of table. 



61,024,547 



60,259,554 



59,079,620 



59,823,551 



59,180,568 



58,251,893 



56,316,869 



824,701 

58,188 

403,466 

455,571 

5,768,956 

616,050 
973,653 
158,646 
342,310 
1,565,665 

1,055,399 

233,723 

216,192 

3,762,407 

1,566,046 

957,124 
738,312 
854,945 
834,062 
342,117 

1,186,618 
2,004,142 
2,624,004 
1,155,488 
431,798 

1,472,443 
226,977 
509,256 
113,752 
232,790 

2,306,163 

275,429 

6,523,532 

1,320,085 
206,555 

3,363,466 
722,920 
609,649 

4,080,064 



320,393 

605,748 

225,757 

1,046,547 

2,872,888 

288,968 
131,709 
1,248,078 
974,390 
543,870 

1,389,916 
116,381 
166,738 



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 
225,873 
503,252 
106,630 
229,136 

2,266,499 

271,221 

6,478,848 

1,291,665 

206,382 

3,345,799 
713,636 
602,322 

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 

1,375,870 
114,694 
142,326 



798,233 
46,476 
357,947 
437,224 
5,380,726 

577,895 
942,535 
152,585 
331,081 
1,420,349 

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 
496,352 
101,535 
222,377 

2,218,235 

261,903 

6,411,995 

1,236,162 

206,125 

3,300,687 
698,374 
586,487 

4,056,485 



314,252 
571,968 
224,344 
990,437 
2,776,751 

270,570 
123,313 
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 

1,006,931 

212,520 

213,015 

3,794,017 

1,547,965 

953,282 
745,702 
361,387 
819,737 
343,803 

1,177,889 
1,984,951 
2,699,377 
1,156,436 
412,648 

1,455,037 
230,339 
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 



733,854 

38,440 

321,053 

435.817 

5,155,868 

571,640 
948,346 
151,794 
332,361 
1,232,333 

939,033 

207,901 

211,155 

3,789,915 

1,560,526 

959,867 
746,312 
849,680 
785,486 
341,666 

1,190,659 
1,973,612 
2,715,040 
1,148,791 
409,517 

1,467,753 

230,720 

504,203 

99,000 

219,437 

2,230,309 

233,738 

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 
61,383 



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 
95,964 
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 



279,907 

390,397 

4,733,521 

522,393 
919,793 
140,203 
346,729 
1,093,433 

836,430 

196,816 

199,676 

3,664,301 

1,528,812 

949,318 
733,946 
797,181 
726,310 
337,301 

1,084,152 
1,946,708 
2,631,029 
1,109,306 
336,270 

1,443,093 

213,442 

497,166 

89,406 

215,993 

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 
903,671 
2,536,573 

247,331 
128,901 
1,105,919 
982,470 
568,245 

1,324,829 
103,252 



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 

1,582,379 

960,696 
744,285 
823,859 
745,188 
341,047 

1,220,258 
2,013,356 
2,706,164 
1,136,124 
345,964 

1,467,128 

221,685 

501,474 

84,721 

222,357 

2,191,420 

211,922 

6,510,765 

1,099,125 

201,670 

3,365,334 
674,504 
582,873 

4,261,351 



333,802 
525,633 
220,003 
928,575 
2,492,889 

248,910 
133,947 
1,100,376 
994, 502 
607,534 

1,353,327 
111,093 



710,102 

263,008 

334,817 

4,598,269 

509,876 
903,371 
139,153 
397,855 
979,277 

884,181 

198,799 

204,223 

3,702,881 

1,560,771 

956,125 
735,424 
800,819 
706,734 
341,265 

1,240,098 
2,010,392 
2,550,756 
1,114,900 
331,533 

1,432,531 
219,313 

502,089 

82,165 

216,777 

2,117,199 

204,076 

6,435,701 

1,067,239 

211,000 

3,254,058 
652,877 
536,167 

4,217,689 



331,571 
514,812 
221,491 
873,469 
2,454,639 

249,544 
132,687 
1,082,020 
979,781 
610,803 

1,335,781 

106,711 



235,389 

366,990 

4,290,151 

501,563 
396,247 
134,674 
371,578 
904,277 

844,144 

189,836 

199,127 

3,711,052 

1,521,399 

953,011 
709,666 
781,023 
674,174 
323,614 

1,309,272 

1,965,876 

2,555,269 

1,082,642 

320,712 

1,398,118 

213,104 

502,962 

69,903 

216,956 

2,089,995 

194,157 

6,299,130 

1,034,528 

203,780 

3,207,570 
675,187 
574,454 

4,180,637 



335,221 
490,804 
222,991 
356,721 
2,374,600 

241,693 
131,591 
1,001,078 
953,480 
589,091 

1,319,702 
106,318 



(Thouaaud doUara) 



315,831,693 



3,617,501 

394,161 

2,114,748 

1,677,281 

34,493,395 

3,250,015 
5,867,606 
970,522 
1,850,743 
7,382,962 

4,712,239 

1,195,047 

961,978 

21,550,977 

8,022,075 

4,229,331 
3,450,536 
3,507,582 
3,837,727 
1,403,259 

6,415,569 
10,508,615 
14,322,092 
5,483,200 
1,683,261 

7,114,949 
983,943 

2,203,592 
649,808 

1,078,275 



305,200,317 231,251,669 230,228,363 267,653,322 248,775,023 230,401,432 229,952,507 216,939,912 



3,500,858 

303,182 

1,904,676 

1,645,307 

33,072,012 

2,967,757 
5,655,863 
951,303 
1,844,304 
7,052,349 

4,516,778 

1,051,383 

938,629 

20,932,430 

7,647,333 

4,009,312 
3,356,453 
3,472,293 
3,960,248 
1,303,173 

6,146,195 

10,111,065 

14,218,4^ 

5,318,557 

1,558,323 

6,841,945 
1,038,983 
2,035,106 
582,298 
1,003,257 



3,291,834 

285,361 

1,712,650 

1,507,479 

29,770,013 

2,755,736 
5,141,238 
909,922 
1,655,251 
6,269,910 

4,167,257 

896,695 

890,415 

19,640,236 

7,004,294 

3,967,906 
3,197,240 
3,251,131 
3,606,286 
1,223,815 

5,660,245 
9,202,549 
12,921,648 
4,964,750 
1,443,453 

6,399,098 
912,283 

2,018,793 
566,527 
931,225 



3,216,964 

290,254 

1,598,086 

1,423,375 

28,559,931 

2,579,633 
5,151,011 
895,720 
1,556,075 
6,056,183 

4,011,521 

897,985 

849,284 

19,923,139 

7,252,595 

3,654,332 
2,962,089 
3,359,160 
3,640,116 
1,255,725 

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

6,249,130 
974,573 

1,749,155 
530,165 
908,346 



2,964,588 

234,171 

1,456,967 

1,417,590 

26,643,536 

2,551,364 
4,934,489 
874,233 
1,523,972 
5,414,935 

3,793,532 

835,360 

832,577 

19,234,581 

7,032,222 

3,474,393 
2,821,165 
3,121,415 
3,296,122 
1,193,432 

5,511,023 
8,751,324 
13,910,812 
4,716,179 
1,351,135 

6,138,542 
890,246 

1,767,094 
496,276 
839,322 



2,679,330 

244,100 

1,263,300 

1,311,805 

25,132,639 

2,225,143 
4,625,939 
794,649 
1,555,327 
4,607,886 

3,519,978 

801,826 

729,642 

17,270,748 

6,592,920 

3,270,324 
2,739,766 
2,920,886 
3,025,241 
1,028,641 

4,928,627 
8,285,733 
13,401,902 
4,373,102 
1,204,171 

5,936,919 
897,301 

1,679,067 
455,553 
797,094 



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 

6,103,459 

3,276,360 
2,748,186 
2,772,532 
2,800,016 
1,031,944 

4,531,032 

7,553,935 

12,194,265 

4,077,055 
1,076,518 

5,494,885 
340,262 

1,666,113 
410,893 
750,875 



1,065,139 

1,178,792 

20,861,528 

2,072,906 
4,275,815 
691,070 
1,433,832 
3,807,180 

3,030,357 

705,374 

676,761 

16,558,137 

6,309,457 

3,282,905 
2,637,459 
2,733,390 
2,731,283 
1,066,856 

4,828,309 

7,809,602 

12,619,118 

4,010,779 
1,058,530 

5,639,955 
811,641 

1,703,596 
368,385 
760,947 



1,028,023 

1,064,449 

20,100,403 

1,924,615 
3,901,967 
652,433 
1,666,677 
3,447,667 

3,040,741 

662,698 

685,693 

15,797,279 

5,365,932 

3,098,004 
2,556,368 
2,625,929 
2,515,010 
1,036,442 

4,716,437 
7,494,638 
10,847,°' 
3,9i: , t 
1,012,679 

5,181,397 
784,291 

1,636,387 
365,399 
663,649 



853,869 
1,075,003 
17,731,044 

1,800,684 
3,656,371 
603,774 
1,465,478 
3,068,460 

2,670,363 

653,248 

669,047 

15,291,223 

5,542,162 

3,057,144 
2,372,300 
2,389,652 
2,307,893 
924,022 

4,528,162 
6,332,364 
10,414,660 
3,603,219 
954,077 

4,889,219 
772,597 

1,648,425 
277,413 
657,231 



106 



INDIVIDUAL INCOME TAX RETURNS, 1951-1960 



Table 28.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES— Continued 

(Taxable and nontaxable returns) 



ADJUSTED GROSS INCOME'— Continued 

New Jersey 

New Mexico 

New York* 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands' * ' 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington^ 

West Virginia 

Wisconsin 

Wyoming 

Other areas* 

INCOME TAX 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 

Maine 

Maryland' 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York* 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands' * ' , 

Rhode I sland 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah , 

Vermont 

Virginia 

Washington^ 

West Virginia 

Wisconsin 

Wyoming 

Other areas^ 



(ThoutMnd dotlmra) 



13,302,920 


12,867,036 


11,863,692 


11,667,443 


11,135,104 


10,304,398 


9,626,661 


9,623,391 


8,855,507 


8,256,719 


1,309,515 


1,315,189 


1,137,707 


1,111,271 


965,266 


891,310 


804,415 


805,671 


792,097 


696,934 


38,035,640 


37,041,548 


34,017,074 


33,893,484 


32,208,136 


30,427,648 


28,907,625 


28,338,061 


26,946,431 


25,421,567 


5,266,653 


5,032,725 


4,455,731 


4,467,355 


4,230,500 


3,984,982 


3,591,944 


3,503,692 


3,358,545 


3,150,874 


736,633 


747,449 


761,562 


673,681 


663,252 


575,222 


552,491 


581,462 


591,704 


617,192 


18,i72,137 


17,921,389 


16,310,287 


17,389,492 


16,919,511 


15,917,578 


13,985,208 


14,793,481 


13,293,984 


12,579,855 


3,204,864 


3,169,698 


2,933,377 


2,871,543 


2,762,684 


2,572,734 


2,440,907 


2,426,682 


2,259,352 


2,209,293 


3,144,701 


3,035,901 


2,836,326 


2,584,107 


2,748,824 


2,501,058 


2,427,856 


2,290,259 


2,316,087 


2,228,677 


20,653,948 


20,199,594 


18,967,829 


19,513,376 


18,814,973 


17,358,034 


16,167,247 


16,851,700 


15,877,555 


15,140,296 


- 


- 


- 


- 


- 


53,333 


54,759 


- 


- 


- 


1,497,301 


1,480,696 


1,389,818 


1,334,680 


1,357,408 


1,305,004 


1,145,233 


1,213,827 


1,183,436 


1,130,209 


2,395,445 


2,324,446 


2,058,334 


2,068,449 


1,953,856 


1,838,845 


1,697,197 


1,738,783 


1,714,230 


1,500,042 


783,194 


742,195 


789,833 


693,770 


671,758 


645,905 


653,976 


631,931 


600,477 


626,089 


4,334,378 


4,003,131 


3,784,554 


3,796,296 


3,673,637 


3,295,848 


3,115,501 


3,121,764 


2,828,368 


2,690,510 


13,576,416 


13,434,706 


12,697,359 


12,356,351 


11,581,769 


10,696,062 


10,248,638 


9,636,925 


9,297,753 


8,793,470 


1,437,506 


1,393,053 


1,231,689 


1,210,617 


1,155,318 


1,041,548 


916,952 


930,959 


909,692 


847,179 


538,055 


521,362 


483,167 


485,857 


480,734 


406,288 


395,251 


381,610 


387,605 


334,539 


5,818,433 


5,476,780 


5,051,267 


4,997,439 


4,752,338 


4,384,985 


4,040,840 


3,889,100 


3,721,293 


3,271,159 


5,321,380 


5,240,410 


4,985,990 


4,665,784 


4,526,620 


4,202,739 


4,263,326 


4,140,917 


3,963,940 


3,789,088 


2,405,649 


2,330,905 


2,211,208 


2,491,355 


2,298,203 


2,055,092 


1,909,683 


2,063,685 


2,065,157 


1,837,849 


6,966,723 


6,691,462 


6,120,661 


6,157,596 


5,916,479 


5,480,112 


5,003,957 


5,163,817 


4,985,584 


4,706,494 


565,744 


565,475 


514,613 


543,190 


493,013 


435,582 


405,817 


437,277 


412,350 


399,292 


626,469 


611,232 


434,241 


380,569 


221,342 


99,152 


- 


- 


- 


- 


39,545,386 


38,653,002 


34,350,979 


34,332,205 


32,706,061 


29,653,960 


26,707,201 


29,447,266 


27,889,716 


24,268,092 


384,260 


374,116 


341,908 


323,363 


293,807 


265,376 


223,474 


250,142 


231,192 


211,212 


56,262 


42,299 


38,312 


38,312 


32,080 


32,282 


_ 


_ 


_ 


_ 


253,511 


234,732 


194,233 


183,156 


166,183 


140,561 


122,154 


123,797 


128,813 


97,987 


164,662 


166,621 


143,410 


133,857 


133,344 


114,137 


112,351 


109,740 


100,262 


95,093 


4,516,589 


4,421,990 


3,816,218 


3,650,876 


3,373,902 


3,203,108 


2,712,536 


2,336,356 


2,761,782 


2,320,749 


398,589 


358,518 


329,270 


308,411 


311,905 


261,289 


242,633 


257,037 


250,542 


209,202 


834,911 


803,105 


719,754 


727,089 


711,347 


629,646 


579,527 


621,055 


593,247 


499,452 


166,581 


168,562 


153,451 


164,399 


161,748 


155,364 


122,832 


128,749 


124,124 


113,465 


272,534 


274,681 


231,221 


213,070 


207,224 


211,851 


198,493 


219,126 


249,113 


205,066 


851,475 


846,579 


718,672 


712,895 


644,329 


521,484 


441,261 


450,395 


408,431 


347,360 


517,492 


489,985 


437,015 


419,306 


385,097 


354,661 


310,837 


322,706 


340,067 


270,254 


154,450 


128,829 


101,791 


101,430 


92,403 


84,356 


73,684 


32,129 


30,633 


72,761 


103,661 


102,640 


93,716 


83,035 


89,123 


69,637 


68,057 


68,342 


77,978 


64,198 


2,950,920 


2,866,575 


2,622,039 


2,695,317 


2,611,643 


2,189,678 


2,131,725 


2,343,043 


2,215,931 


2,000,619 


997,294 


942,189 


825,964 


894,409 


351,909 


774,859 


684,031 


792,854 


710,958 


628,066 


477,063 


452,989 


435,864 


382,461 


350,576 


327,874 


324,799 


358,389 


331,511 


304,518 


396,367 


375,440 


362,454 


321,627 


303,256 


295,560 


285,953 


307,052 


306,250 


248,899 


375,528 


378,402 


351,212 


370,527 


326,503 


299,348 


279,260 


305,518 


285,662 


232,064 


448,224 


501,704 


412,281 


427,308 


388,475 


337,321 


301,572 


321,701 


310,305 


254,285 


147,835 


134,095 


128,329 


129,248 


122,745 


99,482 


94,161 


110,151 


110,076 


86,170 


802,038 


787,922 


685,079 


675,769 


646,807 


563,566 


511,408 


595,562 


596,218 


512,850 


1,361,979 


1,282,746 


1,124,516 


1,111,125 


1,053,170 


1,023,410 


361,447 


1,014,510 


930,446 


830,396 


1,907,963 


1,820,845 


1,607,459 


1,844,636 


1,839,256 


1,687,906 


1,523,997 


1,772,474 


1,470,551 


1,287,949 


640,702 


618,601 


565,036 


550,228 


526,262 


479,228 


428,629 


472,187 


457,051 


378,824 


163,794 


156,101 


127,704 


119,481 


119,728 


101,591 


93,956 


97,173 


97,146 


86,585 


884,223 


863,947 


781,955 


758,715 


746,046 


707,178 


636,757 


734,844 


681,645 


581,951 


110,083 


122,081 


100,269 


109,100 


97,412 


93,183 


89,707 


94,791 


90,524 


84,505 


262,493 


242,376 


223,876 


189,895 


191,471 


178,280 


176,026 


194,096 


183,130 


177,406 


88,831 


80,906 


76,320 


74,276 


69,245 


62,559 


55,585 


49,767 


52,654 


39,455 


124,505 


114,694 


101,790 


101,296 


90,742 


83,232 


74,769 


87,626 


72,411 


66,059 


1,738,877 


1,694,865 


1,539,359 


1,487,159 


1,411,688 


1,265,901 


1,166,222 


1,275,118 


1,166,757 


998,208 


145,092 


151,989 


130,050 


127,330 


106,494 


96,338 


82,691 


91,501 


94,464 


77,542 


5,076,664 


5,096,864 


4,494,095 


4,434,724 


4,232,431 


3,947,023 


3,643,412 


3,851,980 


3,656,252 


3,315,250 


519,969 


500,104 


405,310 


416,596 


381, 101 


351,336 


304,673 


330,854 


327,289 


288,634 


75,016 


73,289 


73,364 


63,730 


61,074 


51,462 


45,446 


53,685 


53,426 


56,000 


2,384,896 


2,294,893 


2,040,652 


2,219,449 


2,149,144 


1,978,564 


1,670,881 


2,024,999 


1,794,080 


1,550,625 


364,287 


363,093 


325,006 


328,973 


300,630 


269,320 


257,366 


276,194 


267,793 


230,307 


383,156 


387,414 


343,661 


291,606 


332,267 


285,104 


270,500 


290,606 


302,123 


273,303 


2,586,134 


2,606,004 


2,367,996 


2,480,178 


2,373,040 


2,080,488 


1,871,750 


2,185,934 


2,055,379 


1,797,449 


- 


- 


- 


- 


- 


994 


1,230 


- 


- 


- 


186,292 


181,815 


171,729 


164,769 


166,319 


165,508 


133,240 


154,676 


152,007 


138,096 


227,103 


226,260 


181,999 


179,898 


175,210 


159,573 


140,929 


161,242 


177,746 


135,665 


. 77,376 


69,183 


80,214 


63,286 


59,847 


53,270 


55,392 


59,375 


56,670 


54,347 


474,265 


455,555 


405,425 


389,588 


377,869 


325,301 


297,279 


332,233 


300,640 


271,546 


1,693,213 


1,689,198 


1,540,539 


1,536,437 


1,404,530 


1,284,540 


1,208,671 


1,223,160 


1,222,734 


1,102,785 


152,870 


149,110 


127,673 


123,060 


116,232 


100,444 


83,989 


99,119 


92,647 


75,732 


55,892 


54,806 


47,254 


46,491 


48,531 


40,617 


33,979 


38,227 


37,008 


34,380 


676,256 


632,927 


558,767 


542,757 


520,952 


460,397 


415,799 


443,127 


427,054 


346,541 


661,813 


660,953 


622,938 


564,834 


544,624 


501,047 


500,075 


541,342 


530,356 


472,971 


268,931 


262,313 


237,411 


279,447 


243,830 


205,292 


184,974 


209,892 


219,542 


168,267 


842,739 


804,944 


700,507 


716,869 


686,386 


622,459 


531,899 


631,280 


605,472 


524,133 


70,643 


68,476 


59,940 


60,955 


58,905 


49,734 


45,083 


51,410 


51,524 


48,911 


69,078 


74,677 


45,417 


49,i47 


17,169 


11,191 


- 


- 


" 


- 



^Excludes returns with no adjusted gross income, 1951-5i, and for 1955-56 and 1958-60 returns with no infonnation. 

^Includes data Tor citizens and residents of Hawaii, Alaska, Puerto Rico, and Virgin Islands, and citizens residing in Panama Canal Zone and citizens residing abroad. 

'For 1951-5i, data for Alaska included in statistics for Washington. 

*Includes data for returns from Panama Canal Zone, 1951-55. For later years, see note 8. 

'For 1951, statistics for Maryland Include data for returns from Puerto Rico and Virgin Islands, for 1952 data for part of such returns. 

*Data for part of the retm .is from Puerto Rico and Virgin Islands for 1952 and data for all such returns for 1953 are included in statistics for New York. 

''For 1956-60, Included in data for Other areas (see note 8). 

*For 1951-54, 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 1956-60, includes data for returns from 
Puerto Rico, Virgin Islands, Panama Canal Zone, and returns of citizens residing abroad. 

'Adjusted gross income less adjusted gross deficit, 1955-60. 



Synopsis of Laws 



662377 O - 62 ■ 



SYNOPSIS OF LAWS 



Table I. --Requirement for filing individual income tax returns , ex- 
emption allowance, and minimum and maximum tax 
rates, 1951-60 

Table II.— Requirement for filing the self-employment tax schedule 
and self-employment tax rates, 1951-60 



Page 

109 

109 



108 



SYNOPSIS OF LAWS 



109 



Table I . —REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MINIMUM 

AND MAXIMUM TAX RATES, 1951-60 



Items 


I960 


1959 


1958 


1957 


1956 


1955 


195<i 


1953 


1952 


1951 




(Dollam) 




K 




> 


Gross income requirement for filing returns-'- 




V 

600 
600 
600 




Regular exemption for taxpayer and each dependent 

Additional exemptions for age 65 or over and for blindness^ 






(Percent) 




\. 


J 


^ / 






20.0 
91.0 




22.2 
92.0 
88 .n 


20.4^ 




91.0 
87 2 


Maximum income tax limitation 

























ipor 1954.-60, persons 65 years of age or over, gross income $1,200. Gross income for 1958-60 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, spouse. 

■'income tax before credits need not exceed the indicated percentages of net income for 1951-53, nor taxable income for 
1954-60. 



Table II . —REQUIREMENT FOR FILING THE SELF -EMPLOYMENT TAX SCHEDULE AND SELF -EMPLOYMENT TAX 

RATES, 1951-60 



Items 


1960 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 


1951 




iDollars) 




\. J 

V 

400 
4,800 


V. I\ 


J 


Self -employment net earnings requirement for filing 

Maximum self-employment income subject to self-employment 
tax 


400 
4,200 




V 

400 
3,600 








("Percent; 




4 1/2 


3 3/4 


V y V / 


V J 


Self -employment tax rate 


3 3/8 


3 


2 1/4 



1960 Forms and 
Instructions 



RETURN FORMS, 1960 

Page 

Form 1040A: Individual Income Tax Return 113 

Form 1040W: Individual Income Tax Return 118 

Form 1040: Individual Income Tax Return 128 

Schedule C, Profit (or Loss) from Business or Pro- 
fession... 148 

Schedule D, Gains and Losses from Sales or Exchanges 

of Property 152 

Schedule F, Farm Income and Expense 154 

Form 2948: Medical and Dental Expense Statement 160 



112 



FACSIMILES OF TAX RETURNS, 1960 



113 



Forn 1040 A 



U. S. INDIVIDUAL INCOME TAX RETURN (Less than $10,000 total income) 



1960 



Ptcatc 
print — 



1. Name (If a ioint retufn ot 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 



5. WAGES -SHOWN ON FORMS W-2 AND OTHER INCOME 



If item 9 is $10,(X)0 or 
more, use Form 1040 or 
Form 1040W; if item 6 is 
over $200, use Form 1040. 



6. INTEREST, 
DIVIDENDS, AND 
OTHER WAGES 



Yours 



Wife's 



9. TOTAL INCOME - 



10, Enter tax from Tax Table or from lax computation schedule^ 



11. If item 10 is larger than item 7, enter balance due- 



12. II item 7 Is larger than item 10, enter nf und - 



FEDERAL INCOME TAX WITHHELD 



% 



7. Total Federal income lax withheld 



2. Vour Social Security Number 



Wifa'a Ssdal Security Number 



3. Do you owe any Federal tax lor years before 1960? Q Yes Q No. If 
"Yes," enter the Internal Revenue 
District where the account is outstanding 

4. If married, is your wife (husband) filing separately? [""I Yes | | No 

II "Yes," write 

her (his) name 

EMPLOYER'S NAME. Where employed. Write (W) before name of each of wife's employers 



8. II you had an expense allowance or charged expenses to your employer, see instruc- 
tion 8 and check here □ il appropriate. 



Enclose Forms W-2, Copy B. If your income was $5,000 or more, 
you must compute your tax. However, if your income was less than 
$5,000, you may have the Internal Revenue Service compute your 
tax by omitting items 1 0, 1 1 , ancJ 12. If you compute your own tax, 
■^ pay balance (if em 11) in full with return to your District Director. 
Please do not bend, pin or tear this card 



U.S. TREASURY DEPARTMENT • INTERfM'. REVENUE SKRViCE 



(OVER) 



LIST YOUR EXEMPTIONS AND SIGN ON OTHER SIDE. 



a EXEMPTIONS FOR YOURSELF AND WIFE 



Check blocks which apply. Check for wile 
only il all of her income is included in this 
return, or if she had no income. 



(a) Regular $600 exemption C] Yourself LJ *■*• 

(b) Additional J600 exemption if 65 or over at end ol I%0 □ Yourself Q Wife 

(c) Additional J600 exemption if blind at end ol 1S60 Q Yourself Q Wife 



Enter 

number of 

exemptions 

checked 

^ 



14. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



NAME 
^ Enter figure 1 1n 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 

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 See 

instruction 14 



IS. 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. 



(Yeui u(iutare) (I>>te) (If llu* ■• ■ iemi relum, wVe's ugutore) 

• If this is a ioint return. BOTH HUSBAND AND WIFE MUST SIGN even if only one had income. 



(Del.) 



114 FACSIMILES OF TAX RETURNS, 1960 

I960 INSTRUCTIONS FOR FORM 1040A 

FOR EMPLOYEES WHO EARNED LESS THAN $10,000 

Card Form 1040A offers a simple way for employees receiving less than 
$10,000 total income to file their 1960 U.S. income tax returns. 

To use CARD Form 1040 A follow these simple steps 



1960 



Read instructions below. See "Who May Use Form 
1040A." If inehgible, use Form 1040W or Form 1040. 

Q\ Fill out the copy on page 3. If you need help, you can 
^'^ ask questions by phone of any Internal Revenue Serv- 
ice oflSce or come in for assistance. 

(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, 

^\ 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 ciUzen 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 
amovmts 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 amoimt 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 1959, 

(8) you are a nonresident alien (file Form 1040B, Form 
1040NB, or Form 1040NB-a) . 

WHEN TO FILE. — Please file as early as possible on or 
after January 1, 1961, but not later than April 15, 1961. 
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 rofimd 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. 

C57 — 16— 7G006-1 



COMPUTATION OF TAX ON FORM 1040A: 

(1) If your income was less than $5,000. — You may 

figure yoirr 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 fhan 
$10,000. — 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 spht-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 ahen at any time dur- 
ing the taxable year. 

(3) 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" 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 
tax should come out about even. This benefits both you 
and your Government. If you owe a balance on your 
1960 return, you should consider changing your Witliliold- 
ing Exemption Certificate (Form W-4) or asking your 
employer to agree to a plan of additional withholding. 

!nst-.;r+JoP5— Form I040A (1 960) 



PAGE 2 



FACSIMILES OF TAX RETURNS, 1960 

INSTRUCTIONS FOR PREPARING FRONT OF FORM 1040A 



115 



® 



If you are married and are filing a joint return as 
husband and wife, be sure to enter the first names and 

middle initials of yourself and your wife. For example: 

John F. and Mary L. Doe. 

(2) (3) 0D E'^t®^ your social security number and 
your wife's social security number even 
though she files a separate return and answer the questions. 
(S\ Fill in the information from each of your 1960 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 three employers, 
list the information on Form 2836 or on a separate state- 
ment, using the headings for item 5 and show the total of 
this statement in item 5. If you have lost a Withholding 
Statement, ask your employer for a new one. If you 
cannot furnish a statement, attach an explanation. 
TWO OR MORE EMPLOYERS.— If a total of more than 
$144.00 of social security (F. I. C. A.) tax was withheld 
from the wages of either you or your wife because one or 
both of you worked for more than one employer, you may 
claim the excess over $144.00 as a credit against your in- 
come 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 from your wages in 1960. 

b. Subtract J144.00. 

c. Enter the balance in the "Federal Income Tax Withheld" 
column of item 5 and write "F. I. C. A. tax" in the "Where Employed" 
column. 

d) INTEREST, DIVIDENDS, AND OTHER WAGES.— 
Enter all other taxable income from interest, divi- 
dends, and wages not subject to withholding. Read the 
following instmctions before completing this line — 

a. INTEREST. — Taxable income from interest means 
all interest actually received or credited to your account. 
"Credited to your accovmt" means that a bank, savings and 
loan association, etc., has added interest earnings 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 $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. 

c. WAGES NOT SUBJECT TO WITHHOLDING.— 
Enter all wages not included in item 5 whether 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, file a Form 1040. 
^y^ Enter total of Federal income tax withheld and excess 
social security (F. I. C. A.) tax credit, if any. 

(D REIMBURSED EMPLOYEE EXPENSES 

If you accoimt 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 121/2 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 
the box in item 8 [7] on the front of Form 1040A. How- 
ever, if your employer's payments are more than your 
expenses, you may not use Form I040A; you must use 
Form 1040 W or Form 1040. 

® ® ® ® Computation of tax liability. 

a. If your income was less 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. 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 refimd. 

b. If your income was $5,000 or more and less than 
$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 1040W 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 



^[3) Fill in this item to receive credit for your exemptions 
and for those of your wife. A taxpayer cannot claim 
his wife (husband) as an exemption if the wife (husband) 
filed a separate return for any purpose (for example, to 
obtain a refimd of income tax withheld) . Age and bUnd- 
ness are determined as of December 31, 1960. 

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 husband died during the year, you are consid- 
ered married for the year, and may file a joint return. 
(\h 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). Support includes all 
amounts used for the dependent's support whether contributed by 
the dependent or by others and whether such amounts are taxable 
income or nontaxable income such as social security, gifts, savings, 
etc. 

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; however, you must provide over 
one-half of the child's support.) 

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. 
(An alien child legally adopted by and living with a United States 
citizen abroad also qualifies as a citizen of the United States for this 
purpose.) 

e. EITHER (1) for the entire year 1960 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 

•Includes a child who iB a member 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 the part of the year during 
which he was aUve. c57-i^76066-i 



116 



FACSIMILES OF TAX RETURNS, 1%0 

YOUE COFY-HCEEP FOR YOUE RECORDS 



PACE 3 



Form 1040 A U. S. INDIVIDUAL INCOME TAX RETURN (Less t han $10.000 total in come) 

[ 1 ) Name (If a joint return of husband and wife, use first names and middle initials of both)(. Z J Y«ur Social Security NumlMr 



1960 



Please 
print - 



ax 



WIfa'l SMtel Security Numb«r 



Home address (Number and street or rural route) 



City, town, or post office 



Zone 



3 ) Do you owe any Federal tax for years before 19607 Q Yes Q] t<a II 
"Yes." enter the Internal Revenue 

, _ District where the account is outstanding _ 

4 ) H married, is your wife (husband) filing separately^ | | Yes | | Wo 

^^^ If "Yes," write 

her (his) name 



5. WAGES SHOWN ON FORMS W-2 AND OTHER INCOME 



II Item 9 Is {10,000 or 
more, use Form 1040 or 
Form 1040W; if item 6 is 
over {200, use Form 1040. 



6. INTEREST, 
DIVIDENDS. Al 
OTHER WAGES' 



9. TOTAL INCOME 



i^^Wife's 



FEDERAL INCOME TAX WITHHELD EMPLOYER'S NAME. Where employed. Write (W) before name of each of wife's employers 



.:©■ 



Total Federal income tax withheld 



Ci) 



10. Enter tax from Tax Table or from tax computation schedule ^Ll 



11. If item 10 is larger than item 7, enter balance due M 1 

12. If item 7 is larger than item 10, enter refund -(1 9 



If you had an expense allowance or charged expenses to your employer, see instruc- 
tion 8 and check here D il appropriate. 



Enclose Forms W-S, Copy B. If your income was $5,000 or more, 
you must compute your tax. However, if your income was less than 
$5,000, you may nave the Internal Revenue Service compute your 
tax by omitting items 1 0, 1 1 , and 1 2. If you compute your own tax, 
■*-poy bafonce {item 11) in full with return to your District Director. 
Please do not bend, pin or tear this card 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



(OVER) 



LIST YOUR EXEMPTIONS AND SIGN ON OTHER SIDE. 



^ EXEMPTIONS FOR YOURSELF AND WIFE 



Check blocks which apply. Check lor wife 
only if all of her income is included in this 
return, or if she had no income. 



"(U ) EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



(a) Regular J600 exemption Q Yourself Q] Wife 

(b) Additional J600 exemption if 65 or over al end of 1960 □ Yourself Q] Wife 

(c) Additional J600 exemption if blind al end of 1960 Q Yourself Q Wife 



Enter 

number of 

exemptions 

checked 

>■ 



NAME 

► Enter figure 1 in Uie 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 

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. See 

instruction 14 



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 aigniturc) (Date) <If this ii • joint return, wife's tisnature) 

II this is a joint returrt, BOTH HUSBAND AND WIFE MUST SIGN even if only one had income. 



(Due) 



TAX COMPUTATION SCHEDULE (Use only if total income, item 9 of Form 1040A, is $5,000 or more) 

Enter total income from item 9 of Form 1040A $ 

A married person filing a separate return enter $500; all others enter 10 percent of line 1 

Balance (line 1 less line 2) 

Multiply $600 by total number 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) 



It you ore a single taxpayer or a married taxpayer filing a 
separate return, use this tax rate schedule 

If the amount on line 5 is: 

Over But not over Enter on line 6: 

$0 $2,000 20% of the amount on line 5 

$2,000 $4,000 $400, plus 22% of excess over $2,000 

$4,000 $6,000 $840, plus 267r> of excess over $4,000 

$6,000 $8,000 $1,360, plus 30% of excess over $6,000 

$8,000 $9,999.99 $1,960, plus 34% of excess over $8,000 



H you are married taxpayers filing a joint return, use this fax 
rate 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 227o of excess over $4,000 

$8,000 $9,999.99 $1,680, plus 26% of excess over $8,000 

cS7— 16 — 76065-1 



FACSIMILES OF TAX RETURNS, 1960 



117 



PAGE 4 1960 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 



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 oppropriatc 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 

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 
050 
075 

100 
125 
150 
175 

200 
225 
250 
275 

300 



But less 
thao 



$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 
050 
075 
100 

125 
150 
175 
200 

225 
250 
275 
309 

325 



And the number of 
exemptions is— 



If 4 or 
more 
there 
is no 
tax 



Your tax is- 



$0 


$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 


1 


125 


5 


130 


10 


134 


14 


139 


19 


143 


23 


148 


28 


152 


32 


157 


37 


161 


41 


1G6 


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 



SO 



































































2 

7 

11 

16 

20 
25 
29 
34 

38 
43 
47 
52 

56 



If your total 
income is— 



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 
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— 



And you 
are — 
Single or 
a married 
person 
filing 
sepa- 
rately 



And you are- 
Single or ; . 

married 



a married I 



filing 
sepa- 
rately 



filing 
jointly 



And you are — 

Single or 

a married 
person 
filing 
sepa- 
rately 



A 

married 
couple 
filing 
jolntTy 



$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 
6S4 
694 
704 
714 
724 

734 
744 
754 
764 

773 
783 
793 
803 
813 



Your tax i 



$181 


$181 


$61 


$61 


$0 


$0 


185 


185 


65 


65 








190 


190 


70 


70 








194 


194 


74 


74 








199 


199 


79 


79 








203 


203 


83 


83 








208 


208 


88 


88 








212 


212 


92 


92 








217 


217 


97 


97 








221 


221 


101 


101 








226 


226 


106 


106 








230 


230 


110 


110 








235 


235 


115 


115 








239 


239 


119 


119 








244 


244 


124 


124 


4 





248 


248 


128 


128 


8 





253 


253 


133 


133 


13 





257 


257 


137 


137 


17 





262 


262 


142 


142 


22 





266 


266 


146 


146 


26 





271 


271 


151 


151 


31 





275 


275 


155 


155 


35 





280 


280 


160 


160 


40 





284 


284 


164 


164 


44 





289 


289 


169 


169 


49 





293 


293 


173 


173 


53 





298 


298 


178 


178 


58 





" 305 


305 


185 


185 


65 





314 


314 


194 


194 


74 





323 


323 


203 


203 


83 





332 


332 


212 


212 


92 





341 


341 


221 


221 


101 





350 


350 


230 


230 


110 





359 


359 


239 


239 


119 





368 


368 


248 


248 


128 


8 


377 


377 


257 


257 


137 


17 


386 


386 


266 


266 


146 


26 


395 


395 


275 


275 


155 


35 


404 


404 


284 


284 


164 


44 


414 


413 


293 


293 


173 


53 


424 


422 


302 


302 


182 


62 


434 


431 


311 


311 


191 


71 


443 


440 


320 


320 


200 


80 


453 


449 


329 


329 


209 


89 


463 


458 


338 


338 


218 


98 


473 


467 


347 


347 


227 


107 


483 


476 


356 


356 


236 


116 


493 


485 


365 


365 


245 


125 


503 


494 


374 


374 


254 


134 


513 


503 


383 


383 


263 


143 


523 


512 


392 


392 


272 


152 


533 


521 


401 


401 


281 


161 


542 


530 


410 


410 


290 


170 


552 


539 


420 


419 


299 


179 


562 


548 


430 


428 


308 


188 


572 


557 


410 


437 


317 


197 


582 


566 


450 


446 


326 


206 


592 


575 


460 


455 


335 


215 


602 


584 


470 


464 


344 


224 


612 


593 


480 


473 


353 


233 


622 


602 


490 


482 


362 


242 


632 


611 


500 


491 


371 


251 


641 


620 


509 


500 


380 


260 


651 


629 


519 


509 


389 


269 


661 


638 


529 


518 


398 


278 


671 


647 


539 


527 


407 


287 


681 


656 


549 


536 


416 


296 



$0 
























































5 

14 

23 

32 
41 
50 
59 

68 
77 
86 
95 

104 
113 
122 
131 
140 
149 
158 
167 

176 



If 8 or 

more 
there 
is no 
tax 



$0 







































































2 

11 

20 
29 
38 
47 

56 



U.S. govehnmeht printing office o67 — IG — 76065-1 



118 



1040W 



U.S. Treasury Department 
Internal Revenue Service 



FORM 



O 

9 
X 



9 

13 



c 
o 



PLEASE 
PRINT 

OR 
TYPE 



FACSIMILES OF TAX RETURNS, 1960 

U.S. INDIVIDUAL INCOME TAX RETURN-1960 

Optional Short Form for Wages and Salary Income and Not 
More Than $200 of Income from Interest and Dividends 



First name and initial 



Last name 



Home 
address. 



(If this is a joint return of husband and wife, use first names and middle initials of both) 



(Number and street or rural route) 



(City, town, or post office) 



(Postal zone number) 



(State) 



Your Social Security Number 



Occupation 



Wife's Social Security Number 



Occupation 



^ INCOME — (If this is a joint return, it must include all the income of both husband and wife) 

« 1. Wages, salaries, bonuses, tips, other compensation, and excess of expense allowances. (See instructions, page 2) 



Employer's Name 



Where Employed (City and State) 



o 



2. Totals 

3. Excludable "Sick Pay" if included in line 1 (See instructions, page 3) . 

4. Subtract line 3 from total wages (line 2, column (a)) and enter here- 



(a) Wages, etc. 



$. 



(b) Federal Income Tax 
Withheld 



$. 



'^yxM 



m 

>t 
a 
o 
O 

o 

«9 

*.« 
< 



5. (a) Total dividends $ less exclusion of $ , enter balance here : 

(b) Interest (If total of lines (a) and (b) is over $200, use Form 1040) ; 

6. Total of lines 4 and 5 

Check if Unmarried "Head of Household" dj, or "Surviving Widow or Widower" with dependent child CH. 
(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 Sch. A, page 2, and, enter total here • Find your tax in the table on 

page 8 of instructions. • Check proper box and enter tax on line 1 1 . "Omit lines 7 through 1 0. 

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 percent of line 6 or $1,000 ($500 if a married person filing a separate return) I 

8. Subtract line 7 from line 6 

9. Copy total exemptions from line 3, Sch. A, page 2, ,■ multiply by $600, and enter here 

10. 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 1 1 . Do not use tax table on page 8 . . 

TAX DUE OR REFUND 

1 1 . Total tax. Check whether figured from Tax Table □, or Tax Rate Schedule □ 

(a) Tax withheld (line 2, col. (b) above). Attach FormsW-2, Copy B 

(b) Payments and credits on 1 960 Declaration of Estimated Tax . . . 
District Director's office where paid 

(c) Dividends received credit (See instructions, page 4) 

If either you or your wife worked for more than one employer* see page 2 of instructions 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. 

14. If your payments (line 1 2) are larger than your tax (line 1 1), enter the overpayiwent here >■ 

1 5. Amount of line 1 4 to be (a) CrecJited on 1961 estimated tax $ — , (b) Refunded $ 



12. Pay- 
ments 
and 

Credits 



Did you receive an 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, instructions.) [] Yes □ No 



Is your wife (husband) filing a separate return for 1960? LJYes I I No 
If "Yes," enter the name and do not claim the exemption on this return. 



County in which you live^ 



Do you owe any Federal tax for years 
before 1960? D Yes □ No. If "Yes," 
enter here the Internal Revenue District 
where the account is outstanding. 



I declare under the penalties of perjury tliQt this return (including any accompanying schedules and slatemcntsi has been examined by me and to the best of my 
knowledge and belief is a true, correct, and complete return. If the return is prepared by a person other than the taxpoyer, his declaration is based on all the 
information relating to the matters required to be reported in the return of which he has any knowledge. 

Sign 
here 



(Taxpoyer's signature and date) 



llf this is a joint return, BOTH HUSBAND AND WIFE f«\UST SIGN) 



(Wife's signature and date) 



(Signature of preparer other than taxpayer) 



16—70136-1 



(Address) 



(Dole) 



FACSIMILES OF TAX RETURNS, 1960 
SCHEDULE A.— EKEMPTIONS (See pose 4 of instructions) 



119 

Page 2 



1. Exemptions for yourself and wife 



ChecU blocks wtiicfi apply. (□) Regular S600 exemption D Yourself D Wife 

Check for wife only if all of her ■£-,„„ . .,,^ , ,.„,„ r-, v/ ,t ,-^ \i,i-t 

income is included in this return, or W Additional $600 exemption if 65 or over at end of 1960. . D Yourself Q Wife 

if she had no income. ( (c) Addiiionol $600 exemption if blind at end of 1960 D Yourself D Wife 



Enter number 

of exemptions 

checked 



2. Exemptions for your children and ether dependents (List below) 

-> If an exemption is based on a multiple-support agreement of a group of persons, attach the declarations described on page 5 of instructions. 



NAME 

^ Enter figure 1 in the last column to right 

for each name listed 

(Give address if different from yours> 



Relationship 



IVTonths lived in your 

home. If born or 

died during year also 

v»rile"B"or"D" 



ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN 



Did dependent have 

gross income of $600 

or more? 



Amount YOU furnished 
for dependent's sup- 
port. If 100% virite 
"ALL" 



Amount furnished by 

OTHERS including 

dependent 

(See instructions, p. 4) 



3. Enter fiere and on page 1 , the total number of exemptions claimed on lines 1 and 2 . 



SCHEDULE B.~rr£MEZED DEDUCTIONS— If You DO NOT Use Tax Table or Standard Deduction 

■f Husband and Wife (Not Legally Separated) Tile Separate Returns and One Itemizes Deductions, the Otrier IVIust 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 



IVledical and 
dental expense 

(Submit itemized 
list. Do not enter 
any expense 
compensated by 
insurance or 
otherwise) 



Other 
Deductions 

(See page 6 of 
Instructions and 
attach information 
required) 



Total paid but not to exceed 20% of line 6, page 1 , except as described on page 5 of instructions . 



Total interest 



Real estate taxes 

State and local sales taxes - 



State income taxes — . 
Other taxes (specify). 



Total taxes 



NOTE: If you or your wife are GS years of age or over, or if you or your wife have a dependent parent 65 or over, 
do not use this schedule. See page 6 of the instructions for larger deduction. Others use schedule beiow. 



1. Total cost of medicine and drugs. . . 

2. 1 percent of line 6, page 1 

3. Excess, if any, of line 1 over line 2. . . 

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 page 6 for maximum limitation) 



Total 



TOTAL DEDUCTIONS (Enter here and on line 7, page 1) $ 



$._. 



U.S. GOVERNMENT PRINTING OFFICE 



16— 7613t)-l 



120 



FACSIMILKS OF TAX RETURNS, 1960 

HOW TO PREPARE 

Form 1040 W 







OPTIONAL FEDERAL INDIVIDUAL INCOME TAX RETURN FOR 1960 



OPTIONAL FORM 1040 W 

This is a 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 "sick pay" exclusion or estimated tax pay- 
ments, 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. 

You should be able to prepare your return with the assistance of the information contained in this pamphlet. The 
instructions are arranged in the same order as the lines and pages of Form 1040 W. 

The final date for filing your return is April 15, but taxpayers who wait until the last minute often make costly mis- 
takes. It is especially important that you check to see that you have reported all of your income, including not only 
salary and wages but also income from dividends and interest. If you have other types of income, use Form 1040. 
If you need help from the Internal Revenue Service, you can ask questions by phone of our nearest office or come in 
for other assistance. 



Page 

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 4 

Dividends 3 

Dividends received credit 4 

Education expenses 6 



CONTENTS 

Page 

Employee business expenses (Form 2106) 3 

Exemptions 4 

Head of household 4 

Interest expense 5 

Medical and dental expenses 5 

Miscellaneous expenses 6 

Outside salesmen 3 

Payment of tax 2, 4 

Refunds 4 

Reimbursed expenses 3 



Page 

Sick pay exclusion (Form 2440) 3 

Social security (F.I.C..\.) tax credit... 2 

Students 5 

Tax deductions 5 

Tax rate schedules 7 

Tax Table 8 

Travel expenses 3 

Wages and salaries 2 

When and where to file returns 2 

Widows and widowers 4 

INSTRUCTIONS— FORM 1040 W (1960) 



FACSIMILES OF TAX RETURNS, 1960 



121 



WHO MUST FILE A TAX RETURN 

Eveiy citizen or resident of the United 
States — whether an aduh or minor — 
w ho had $600 or more gross income in 
1960 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 
tliough not taxable. A person with in- 
come of less than these amounts should 
file a return to get a refund if tax wa^ 
withheld, A married person with income 
less than her (his) own personal exemp- 
tion (s'l should file a joint return with 
husband or wife to get the smaller ta.x 
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 



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 of International Opera- 
tions, Internal Revenue Service, Wash- 
ington 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 
Foim 1040 ^V must be paid in full \vith 
your return if it amounts to $1.00 or 
more. Checks or money orders should 
be made payable to "Internal Revenue 
Ser\-ice." 

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 
\\ho prepares a taxpayer's return for 
compensation also must sign. If the 
return 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 prepaicd 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 Dirtrict Director. You will be given 
an opportunity to discuss any change in 
your tax which is proposed, and you will 
be ad\ised of further appeal rights if 
you cannot reach an agreement. 



LOCATIONS OF DISTRICT DIRECTORS' OFFICES 



Following is a list of the District Directors' offices. 
If there is more than one District Director's office in 
your State and you are not sure which one to tjse, 
consult your local post office. 

ALABAMA — Birmingham 3, Ala. 

ALASKA — Tacoma 2, Wash. 

ARIZONA — Phoenix, Arii. 

ARKANSAS — little Rock, Ark, 

CALIFORNIA— Los Angeles )2, Calif,; San Francisco 2, 

Calif, 
COLORADO — Denver 2, Colo, 
CONNECTICUT— Hartford 6, Conn. 
DELAWARE — Wilmington 1. Del. 
DISTRICT OF COLUMBIA — Baltimore 2, Mil. 
FLORIDA — Jacksonville 2, Flo. 
GEORGIA — Atlanta 3, Go. 
HAWAII— Honolulu 13, Hawaii 
IDAHO- Boisr, Idaho. 

ILLINOIS — Chicago 2, III.; SpringReld, III. 
INDIANA— Indianapolis 4, Ind, 
IOWA — Des Moines 9, Iowa. 
KANSAS — Wichita 2, Kans. 
KENTUCKY— Louisville 2, Ky, 



LOUISIANA— New Orleans 12, La. 

MAINE — Augusta, Maine. 

MARriAND— Baltimore 2, Md. 

MASSACHUSETTS— Boston I 5, Moss. 

MICHIGAN— Detroit 31, Mich. 

MINNESOTA— SI, 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, Nev, 

NEW HAMPSHIRE— Portsmouth, N,H. 

NEW JERSEY— Newark 2, N.J.; Camden 2, N.J. 

NEW MEXICO— Albuquerque, N. Mex. 

NEW YORK— Brooklyn 1, N.Y.; 484 Lexington Avenue, 

New York 7 7, N.Y.; Albany 10, N.Y.; Syracuse 2, 

NY,; Buffalo 2, N,Y. 
NORTH CAROLINA- Greensboro, N.C. 
NORTH DAKOTA — Fargo, N. Dak. 
OHIO — Cleveland 15, Ohio; Cincinnati 1, Ohio. 
OKLAHOMA— Oklahoma City 2, Okia, 
OREGON — Portland 12, Oreg. 



PANAMA CANAL ZONE — Director of International Oper- 
ations, Internal Revenue Service, Washington 25, D.C, 

PENNSYLVANIA— Philadelphia 7, Pa,; Scranton 3, Po.; 
Pittsburgh 30, Pa. 

PUERTO RICO — 1105 Fernondei Juncos Avenue, Stop 
17, Santurce, P.R. 

RHODE ISLAND— Providence 7, R.I, 

SOUTH CAROLINA— Columbia, S.C. 

SOUTH DAKOTA — Aberdeen, S, Oak. 

TENNESSEE— Nashville 3, Tenn. 

TEXAS — Austin 1, Tex.; Dallas 1, Tex. 

UTAH— Salt Lake City 1, Utah. 

VERMONT— Burlington, Vt. 

VIRGINIA — Richmond 19, Va. 

VIRGIN ISLANDS — 11 OS Fernandez Juncos Avenue, Stop 
17, Santurce, Puerto Rico. 

WASHINGTON— Tacoma 2, Wash. 

WEST VIRGINIA— Parkersburg, W. Va. 

WISCONSIN — Milwaukee 2, Wis. 

WYOMING— Cheyenne, Wyo, 

FOREIGN ADDRESSES — Taxpayers with legal residence 
in Foreign Countries — Director of International Oper- 
ations, Interna) Revenue Service, Washington 25, D.C. 



INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W 



How to 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 
M.iiy 1,, Doc"). Both must sign the 
leturn. 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 fonn. The "split income" pro- 
visions of the Federal tax law do not 
apply to separate returns of husband 
and wife. 



Line 1, Column (a)— Wages, etc. — Enter 

in line 1, column (a) , the full amount of 
your wages, salaries, fees, commissions, 
tips, bonuses, and other payments for 
your personal seivices even though taxes 
and other amounts have been withheld 
by your employer. If more space is 
needed attach a separate statement or 
Form 2836. 

Line 1, Column (b) — Federal Income Tax 

Withheld. — Itemize the taxes withheld in 
column (b) and report the total amount 
online 2, column (b) 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 w-ith- 



held from you, attach an explanation. 

Excess Social Security (F.I.C.A.) Tax 
Credit. — If more than $144.00 of Social 
Security' (F.I.C.A.) employee tax was 
withheld during 1960 because either you 
or your wife received mages 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 $144.00 
on line 1, column (b), the "Income Tax 
Withheld" 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..\.) tax withheld from 
both husband and wife to figure the ex- 
cess over $144.00; compute the credit 
separately. 



000—16—70009-1 



122 



FACSIMILES OF TAX RETURNS, 1960 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W— Continued 



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 "out.side 
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 Deduction.s") 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. — i"he 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 \V, and must be identified 
as "Excess 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. You may use 
Form 2106 for this purpose. 

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 $15 per 
day, or a mileage allowance of not more 
than 12/2 cents per mile for travel 
within the continental Hmits 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 
included 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 Form 2440 or a statement 
showing your computation, and indicat- 
ing the period or periods of absence, 
nature of sickness or injury, and 
whether hospitalized. Form 2440 
may be obtained from any Internal 
Revenue Service office. 

Line 5— Dividends and Interest.— Enter 

all other taxable income from dividends 
and interest. 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. 

Line 5(b)— INTEREST.— Enter all 
interest actually received or credited to 
your account. "Credited to your ac- 
count" means that a bank, savings and 
loan association, etc., had added interest 
earnings to your account. 

If the total of line 5 exceeds $200, you 
must file a Form 1040. 



■■-59— Ifi— 7f.or,d-t 



FACSIMILES OF TAX RETURNS, 1960 



123 



4 



INSTRUCTIONS FOR PAGES 1 AND 2 OF FORM 1040 W— Continued 



SPECIAL COMPUTATIONS 
Unmarried Head of Household. — The Ia\v 

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 ta.\able 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 12(b)— CREDIT FOR ESTIMATED 
TAX PAYMENTS 

If you paid any estimated ta.x on a 
Declaration of Estimated Income Tax 
(Form 1040-ES) for 1960, report the 
total of such payments on line 12(b). 
If on your 1959 return you had an over- 
payment which you chose to apply as a 
credit on your 1960 tax, include the 
credit in this total. Also see filing re- 
quirements for 1961 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 taxable 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. 

1961 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 ta.x. In general, the law re- 
quires every citizen or resident of the 
United States to file a Declaration of 
Estimated Income Tax, Form 1040-ES, 
and to make quarterly payments in ad- 
vance of filing the annual income tax 
return if his total expected tax exceeds 
his withholding (if any) by $40 or 



more. The specific rules require that 
a declaration must be filed if: 

(fl) his gross income can reasonably 
be expected to consist of wages subject 
to withholding and of not more than 
$200 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 $200 
from sources other than wages subject to 
withholding. 

However, no declaration is required 
if the estimated tax (line 3 of Form 
1040-ES) can reasonably be expected 
to be less than $40. 

If you are required to file, obtain the 
form from any Internal Revenue Serv- 
ice office in time to file by April 15, 
1961. Farmers may postpone filing their 
1961 declarations until Jan. 15, 1962. 

Additional Charge 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 on Fonn 2210. If you had an 
underpayment and believe one of the 
exceptions applies, attach a statement 
or Form 22 lO 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, 1960. 

Marital St.\tus. — 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 you (or from wife or hus- 
band if a joint return is filed). 

(6) 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; 

c59— 16— 7nf>nn-i 



662377 O - 62 - 9 



124 



FACSIMILKS OF TAX RETURNS, 1960 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040 W— Continued 



hoivcv tr, you must still provide o\cr one-halt 
of the child's support.) 

(c) Did not file a joint return with her 
husband (or his wife). 

(d) Was cither a citizen or resident of the 
United States or a resident of Canada, Mex- 
ico, the Republic of Panama, or the Canal 
Zone; or was an alien child legally adopted 
by and living with a United States citizen 
abroad. 

(e) EITHER ( 1 ) for the entire year 1960 
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 

Gra ndchild S ister-in-law Niece 

♦Includes a child who is a member of 
\our 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 (b) 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. 

Returns for Children under 19 and Stu- 
dents. — If your dependent child is under 
19 or is a student and has taxable in- 
come of $600 or more, he must file a 
return, report the income, and claim his 
own exemption. If you provide over 
half of your child's support and meet 
the other tests for claiming a dependent, 
you may also claim the exemption. 

Birth or Death of a Dependent. — Vou 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- 

son^ contributid tov.ard 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 Ser\'- 
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. 

If you support a student in your home 
under a written agreement with a char- 
itable or educational institution, you 
may be entitled to deduct as a contri- 
bution a part or all of your expenses. 
Consult the nearest Internal Revenue 
Service office for details. 

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 
)-ou 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 arc not separately 
stated from other cari-ying 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 
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 

c59— in— 700fl»-l 



FACSIMILES OF TAX RETURNS, 1960 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040 W— Continued 



125 



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. 

FIGURING THE DEDUCTION 

(A) General Rule: 

(1) Aledical and dental expenses. — 
You can deduct that portion of your 
medical and dental expenses which ex- 
ceed 3 percent of line 6, page 1, of 
Form 1040 W and which were paid for: 
(a) the taxpayer, wife, dependent par- 
ent (s) , all of whom were under 65 years 
of age, and (b) all other dependents re- 
gardless of age. 

(2) Medicine and drugs. — The total 
amount paid for medicine and drugs for 
the persons listed above must first be re- 
duced by 1 percent of line 6, page 1, 
Form ] 040 W. The excess is then added 
to medical and dental expenses and 
further reduced by 3 percent as ex- 
plained above. 

( B) Special Rule for Certain Taxpayers 
65 or over: 

If either you, your wife (if a separate 
return is not filed) , or a dependent par- 
ent of either of you is 65 years old or 
over, you may be entitled to a larger 
medical expense deduction. In these 
cases, that part of your medical expense 
deduction which is attributable to the 
65-or-over individuals is not reduced by 
3 percent of your adjusted gross income. 
A schedule. Form 2948, is available in 
any Internal Revenue Service office to 
assist you to make this computation. 

Limitations. — The deduction on line 7 
of the medical schedule may not exceed 
$2,500 multiplied by the number of 
exemptions other than the exemptions 
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. 

If either you or your wife were 65 or 
over and in addition were disabled, you 
may also qualify for a higher limitation. 
Consult the nearest Internal Revenue 
Service office for further information. 



OTHER DEDUCTIONS 

Expenses for the Care of Children and Cer- 
tain Other Dependents. — There is allowed 
a deduction not to exceed a total of 
$600 for expenses paid by a woman or 
a widower (including men who are di- 
vorced or legally separated under a 
decree and who have not remarried) 
for the care of one or more dependents 
if such care is to enable the taxpayer to 
be gainfully employed or actively to 
seek gainful employment. For this 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- 
titled 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 (6) 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 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. 

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 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." 

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. 

c59 — 16—76069-1 



126 



FACSIMILES OF TAX RETURNS, 1960 



TAX RATE SCHEDULE FOR THE COMPUTATION ON PAGE 1 OF FORM 1040W 



If you do not use the Tax Table on page 8, then figure 
your tax on amount on line 10, page 1 of your return, by 
using appropriate tax rate schedule on this page. 



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 Inter- 
nal 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 filing separate returns. 



// the amount on 






// the amount on 






line 10, pitgf; 1, is: 


Enter on Hue 11, 


page 1; 


line 10, page 


1, is: 


Enter on line 11, 


pagel: 


Not o\-ei 


$2,000 


. . 20% of the amount on line 10. 


Orel— Bti 


I noi over — 




of excess over — 


Oi;y^ 


S,v( ;;.-,; over — 




of iMt'Jj: OIV- — 


$26,000 — 


$32,000... 


. $10,740, plus 62% 


— $26,000 


$2.0U0 


— $1,000. . . 


. . $400, plus 22% 


— $2,000 


$32,000 — 


$38,000... 


. $14,460, plus 65% 


— $32,000 


$4,000 


— $6,000. . . 


. . $840, plus 26% 


— $4,000 


$38,000 — 


$44,000. .. 


. $18,360, plus 69% 


— $38,000 


$6,0U0 


— 88,000... 


. . $1,360, plus 30% 


— $6,000 


$44,000 — 


$50,000. .. 


. $22,500, plus 72% 


— $44,000 


$8,000 


— $10,000. . 


. . $1,960, plus 34% 


— $8,000 


$50,000 — 


$60,000. . . 


. $26,820, plus 75% 


— $50,000 


SI 0,000 


— $12,000. . 


. . $2,640. plus 38% 


— $10,000 


$60,000 — 


$70,000... 


. $34,320. plus 78% 


— $60,000 


$12,000 


— $14,000.. 


. . $3,400, plus 43% 


— $12,000 


$70,000 — 


$80,000... 


. $42,120, plus 81% 


— $70,000 


$1 1,000 


— $16,000. . 


. . $4,260, plus 47% 


— $14,000 


$80,000 — 


$90,000. .. 


. $50,220, plus 84% 


— $80,0.00 


816,000 


— $18.000.. 


. . $5,200, plus 50% 


— $16,000 


$90,000 — 


$100,000. . 


. $58,620, plus 87% 


— $90,000 


$ 1 8,000 


— 820,000. . 


. . $6,200. plus 53% 


— $18,000 


$100,000 — 


$150,000. . 


. .$67,320, plus 89% 


— $100,000 


820,000 


— $22,000. . 


. . $7,260, plus 56% 


— $20,000 


$150,000 — 


$200,000. . 


. $111,820, plus 90% 


— $150,000 


8"^? 000 


— $26,000. . 


. . $8,380, plus 59% 


— $22,000 


$200 000 




$156 8^0 dIus 91% 


— $200,000 











Schedule 11. (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: 

Not over $4,000. , 

84,000 

$8,000 

$12,000 

816,000 

$2i!,000 

824,000 

$28,000 

832,000 

836,000 

$40,000 

.$44,000 



Br/t not over — 

— $8,000. . 

— $12,000. 

— $16,000. 

— $20,000. 

— $24,000. 

— $28,000. 

— $32,000. 

— $36,000. 

— $40,000. 

— $44,000. 

— $52,000. 



Enter on line 11, page 1: 
20% of the amount on line 10. 

of excess ore, — 

$800. plus 22% — $4,000 

$1,680, plus 26% -- .$8,000 

$2,720, plus 30% — $12,000 

$3,920, plus 34% —$16,000 

$5,280. plus 38% — $20,000 

$6,800, plus 43Sc — $24,000 

$8,520, plus 47% — $28,000 

$10,400, plus 50% — $32,000 

$12,400, plus 53% — $36,000 

$14,520, plus 56% — $40,000 

$16,760, plus 59% —$44,000 



// the amount on 
line 10, page 1, is: 



Enter on line 11, page 1: 



Ore.— 

$52,000 

$64,000 

$76,000 

$88,000 

$100,000 

$120,000 

$140,000 

$160,000 

$180,000 

$200,000 

$300,000 

$400,000 



But not over — 

— $64,000. . 

— $76,000.. 

— $88,000. . 

— $100,000. 
$120,000. 
$140,000. 
$160,000. 
$180,000. 
$200,000. 
$300,000. 
$400,000. 



$21,480, plus 62% 
$28,920, plus 65% 
$36,720, plus 69% 
$45,000, plus 72% 
$53,640, plus 75% 
$68,640, plus 78% 
$84,240, plus 81%o 
$100,440, plus 84% 
$117,240, plus 87% 
$134,640, plus 89% 
$223,640, plus 90% 
$313,640. plus 91% 



of excess over — 

— $52,000 

— $64,000 
-^ $76,000 

— $88,000 

— $100,000 
$120,000 
$140,000 
$160,000 
$180,000 
$200,000 
$300,000 
$400,000 



Schedule III. Unmarried (or legally separated) taxpayers who qualify as 


HEAD OF HOUSEHOLD. (See page 4 of these instructions) 


// the amount on 






// the am out 


It on 






line 10, page 1, is: 


Enter on line 1 1 , 


page 1: 


line 10, page 


1, is: 


Enter on line 11, 


page 1: 


Not over 


$2,000 


. 20% of the amount 


on line 10. 


Over — ■ But J10I over — 




of excess over — 


Oil'-- 


B//t ?io/ over — 




oj f.Mt'jj o.er — 


$28,000 — 


$32,000. . 


. . $10,260, plus 54% 


— $28,000 


82,000 


— $4,000. . . 


. $400, plus 21% 


— $2,000 


$32,000 — 


$38,000. . 


. . $12,420, plus 58% 


— $32,000 


$4,000 


— $6,000.. . 


. $820, plus 24^6 


— $4,000 


$38,000 — 


$44,000 . . 


. . $15,900, plus 62% 


— $38,000 


$6,000 


— $8,000... 


. $1,300, plus 26% 


— $6,000 


$44,000 — 


$50,000. . 


. . $19,620, plus 66% 


— $44,000 


88.000 


— $10,000. . 


. $1,820, plus 30% 


— $8,000 


$50,000 — 


$60,000. . 


. . $23,580, plus 68% 


— $50,000 


810.000 


— $12,000. . 


. $2,420, plus 32% 


— $10,000 


$60,000 — 


$70,000. . 


.. 830,380, plus 71%o 


— $60,000 


$12,000 


— $14,000. . 


. . $3,060, plus 36% 


— $12,000 


$70,000 — 


$80,000. . 


. . $37,480, plus 74% 


— $70,000 


814,000 


— $16,000.. 


. . $3,780, plus 39% 


— $14,000 


$80,000 — 


$90,000. . 


. . $44,880, plus 76% 


— $80,000 


$16,000 


— $18,000.. 


. $4,560, plus 42% 


— $16,000 


$90,000 — 


$100,000. 


. . $52,480, plus 80% 


— $90,000 


818.000 


— $20,000.. 


. . $5,400, plus 43% 


— $18,000 


$100,000 — 


$150,000. 


. . $60,480, plus 83% 


— $100,000 


820,000 


— $22,000. . 


. . $6,260, plus 47%' 


— $20,000 


$150,000 — 


$200,000. 


. . $101,980, plus 87% 


— $150,000 


822.000 


— $24,000.. 


. . $7,200, plus 49% 


— $22,000 


$200,000 — 


$300,000. 


.. $145,480, plus 90% 


— $200,000 


S''4 000 


— $28,000. . 


. . $8,180, plus 52'' c 


— $24,000 


$300 000 . . 




. . $235,480, plus 91% 


— $300,000 













c59— 16— 760(19-1 



FACSIMILES OF TAX RETURNS, 1960 



127 



TAX TABLE FOR CALENDAR YEAR 1960 — FOR PERSONS WITH incomes under $5.ooo who do not itemize 

Read down the income columns below until you find the 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 on line 11, page 1. 



If total income on 
line 6, page 1, Is— 


And the number of exemptions 
claimed on line 3, Sell A, p. 2, Is- 


sS If total Income on 
^ line 6, page 1, is— 






^nd the number of 


exemptions claimed on line 3, Schedule A, page 2, is — 








But less 
than 


1 


2 


3 


i; 

1 At least 

1 


But less 
than 


1 

And you ate— 


2 

And you are — 


An 


3 

d you are — 


4 


5 


6 


7 




Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


married 
couple 
filing 
jointly 


Single 
or a 
married 
person 
filmg 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


P 

married 
couple 
filing 
jointly 




At least 


If 4 or 
more 
there 
is no 
tax 


If 8 or 
more 
there 
Is no 
tax 




Your tax Is- 




Your tax is— 


$0 
675 


$675 
700 


$0 
4 


$0 



$0 



i; $2, 325 
i 2, 350 


$2, 350 
2,375 


$301 
305 


$301 
305 


$181 
185 


$181 
185 


$1S1 
185 


$61 
65 


$61 
65 


$61 
65 


$0 



$0 



$0 



$0 



700 
725 
750 
775 


725 
750 

775 
800 


8 
13 
17 
22 














1 2,375 
i 2,400 
g 2,425 
1 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 


























800 
825 
850 
875 


825 
850 
875 
900 


26 
31 
35 
40 














1; 2,475 
1 2,500 
i? 2, 525 
1 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 


























900 
925 
950 
975 


925 

950 

975 

1,000 


44 

49 
53 

58 














i 2,575 
i 2,600 
t 2,625 
i; 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 


























1,000 
1,025 
1,050 
1,075 




025 
050 
075 
100 


02 
67 
71 
76 














1 2,675 
ii 2,700 
U 2, 725 
1 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 




















1, 100 
1, 125 
1, 150 
1, 175 




125 
150 
175 
200 


SO 

85 
89 
94 














1 2,775 

i 2,800 
Si 2,825 
i 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 




















1,200 
1,225 
1,250 
1,275 




225 
250 
275 
300 


98 
103 
107 
112 














1 2,875 
i 2,900 
1 2,925 
1 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 
2S4 
289 
293 


160 
164 
169 
173 


160 
164 
169 
173 


160 
164 
169 
173 


40 

44 
49 
53 




















1,300 
1,325 
1,350 
1,375 




325 
350 
375 
400 


116 
121 
125 
130 




1 

5 
10 








1 2,975 
1 3,000 
;j 3,050 
i 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 




















1,400 
1,425 
1,450 
1,475 




425 
450 
475 
500 


134 
139 
143 
148 


14 
19 
23 

28 








1 3, 150 
1 3,200 
i 3,250 
1 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 




















1,500 
1,525 
1,550 
1,575 




525 
550 
575 
600 


152 
157 
161 
166 


32 
37 
41 
46 








i 3,350 
i 3,400 
1 3,450 
1 3,500 


3,400 
3,450 
3,500 
3,550 


496 
506 
516 
526 


492 
501 
511 
520 


368 
377 
386 
395 


36S 
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 














1,600 
1,625 
1,650 
1,675 




625 
650 
675 
700 


170 
175 
179 
1S4 


50 
55 
59 
64 








i 3,550 
;5 3,600 
M 3,650 
i 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 














1,700 
1,725 
1,750 
1,775 




725 
750 

775 
800 


188 
193 
197 
202 


68 
73 

77 
82 








1 3,750 
i 3,800 
i? 3,850 
1 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 


SO 

89 

98 

107 














1,800 
1,825 
1,850 
1,875 


2 


825 
850 
875 
900 


206 
211 
215 
220 


86 

91 

95 

100 








1 3,950 
i 4,000 
iii; 4,050 
1 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 




5 

14 

23 








1,900 
1,925 
1,950 
1,975 


2 


925 
950 
975 
000 


224 
229 
233 
238 


104 
109 
113 
118 








1 4, 150 
i 4,200 
iiS 4,250 
1 4,300 


4,200 
4,250 
4,300 
4,350 


655 
665 
674 
6S4 


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 








2,000 
2,025 
2,050 
2,075 


2 
2 
2 

2 


025 
050 
075 
100 


242 
247 
251 
256 


122 
127 
131 
136 


2 

7 

11 

16 


1 4,350 
i 4,400 
1 4,450 
1 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 








2, 100 
2, 125 
2, 150 
2, 175 


2 

2 
2 
2 


125 
150 
175 
200 


260 
265 
269 

274 


140 
145 
149 
154 


20 
25 
29 
34 


1 4,550 
i 4,600 
i 4,650 
1 4,700 


4,600 
4,650 
4,700 
4,750 


734 
744 
754 

764 


719 
728 
73S 
747 


602 
612 
622 
632 


593 
002 
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 




2 

11 


2,200 
2,225 
2,250 
2,275 


2 
2 

2 
2 


225 
250 
275 
300 


278 
2 S3 
287 
292 


158 
163 
167 
172 


38 
43 

47 
52 


1 4,750 

ii* 4,800 
* 4,850 
1 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 


1 4,950 


5,000 


813 


794 


681 


66S 


656 


549 


542 


536 


416 


296 


176 


56 



8 



(*) This column may also be used by a widoH or widower with dependent child who meets certain qualifications which are explained on page 4 of these instructions. 

U.S. GOVERNMENT PfllNTING OFFICE : 1960 c59 — 16 — 7(5069-1 



128 



FACSIMILES OF TAX RETURNS, 1960 



FORM 



1040 



^ U.S. Treasury Department 
2 Internal Revenue Service 

X ■ " 

en 



Q 
Of 

O 

z 

i 



PLEASE 
PRINT 

OR 
TYPE 



U.S. INDIVIDUAL INCGI^E TAX RETURN-1960 



or Other Taxable Year Beginning I960. Ending 

First nam* and Initial 



, 19.. 



Last name 



Home 
address - 



(If this Is a joint return of husband and wife, use first names and middle initials ol both) 



(fiumber and street or rural route) 



(City, town, or post office) 



(Postal zone number) 



(State) 



^Your Social Security Number 

^ I I 

UJ 

I 
X <f> 

X 

• UJ 



£ I 
^ i 

CO 

5 

2 

o 

ca 

> 
a. 

O 

X 

< 

• -a 



a 



Occupation 



Wife's Social Security Number 



Occupation 



1 . Checl< blocks which apply. f (a) Regular $6(X) exemption D Yourself D Wife 1 ^[j^, ^, 

Check for-wife only if all of her I ^^^ Additional $6(X) exemption if 65 or over at end of taxable year. Q Yourself D Wife U^=T.!.tions 
income is included in triis re- cfiecned 

turn, or if she had no income. [ (c) Additional S600 oxempSion if blind at end of laxoble year D Yourself D Wife J > 

2 List first names of your children who Enter number 

qualify as dependents; siVe 
addnss if different from yours. ..- - - - — - - 

3. Enter number of exemptions claimed For other persons listed at top of page 2 

4. Enter tfie total number of exemptions claimed on lines 1, 2, and 3 



of children 
li«ted- 



5. Enter all wages, salaries, bonuses, commissions, tips, and other compensation before payroll deductions (including any 

excess of expense account or similar allowance pcid by your employer over your ordinary and necessary business expenses. See inilruclions, pp. 5-6.) 

Employer's Name Wiiere Employed (City and State) (a) Wages, etc '.?!.'.. "f?""' " 



$- 



Enter totals her* > 

6. Less: Excludable "Sick Pay" in line 5 (See instructions, page?. 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 

10. 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" Qi or "Sureivina Widow or Widower" with dependent child D- (See Instructions pp. 7-8) 

1 2. TAX on income on line 1 1 . (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 from line 9, page 2). 



$. 



$ 



Withheld 



$. 



$- 



If the social security tax 
(PICA) withheW from 
wages exceeded $144 
because you or your wife 
hod more than one em- 
ployer, see instructions, 
page 5. 



If Income 
was all 
from wages, ' 
omit lines 13 
through 16 



1 3. (a) Dividends received credit from line 5 of Schedule J $- 

(b) Retirement income credit from line 12 of Schedule K. . . . _ 

14. Balance (line 1 2 less line 13) 

1 5. Enter your self-employment tax from separate Schedule C or F 
• 16. Sum of lines 14 and 15 



1 7. (a) Federal tax withheld (line 5, col. (b) above). Attach Forms W-2, Copy B . . 
(b) Payments and credits on 1960 Declaration of Estimated Tax (in^aJct'onsJ • 
District Director's office where paid 



$. 



8. If your tax (line 12 or 16) is larger than your payments (line 17). enter the balance due here 

Pay in full wSth this return to "Internal Revenue Service." If Isss tiic.'i fl.OO, file return without paymen 



19. If your paymenis (line 1 7) are larger than your tax (line 1 2 or 16), enter the overpayivient here-> 

If less than $1.00, the overpayment will be refunded only upon appIicai!on. 

20. Amount of line 19 to be: (a) Credited on 1961 estimated tox $- — -; (b) Refunded S — 



Did you receive an expense allowance or reimbursement, or charge expenses to your employer?. D Yes D No /See page 6.' 
If "Yes," did you submit on itemized accounting of expenses to your employer? D Yes D No \ '"^ ""^ '""^^ 



County in which you live. 



Il your wife (husbond) filing a separate return for 1960? 
□ Yes n No. If "yos," enter her (his) name and do 
not claim the exemption on this return. 



Do you owe ony Federal to:: for yeors before 
1960? D Ves D No. If "Yes," enter here 
the Internal Revenue District where the ac- 
count is outstanding. 



$- 



I declare under the penalties of periury fhor lhi« return (including any accompanying schedules ond statements) has been examined by me and to the best of my lenowl- 
edge and belief Is a true, correct, and complete return. If the reJurn is prepared by a person other than the taxpayer, his declaration is based on all the Information 
reloting to the matters required to be reported in the return of which he has any knowledge. 

Sign 
h«r« 



(Taxpayer** signature and dale) 



(If this It a joint return, BOTH HUSBAND AND WIFE MUST SIGN) 



(Wife's signature and date) 



(Signature of preparer other than loxpayer) 



(Addiett) 



(Date) 

070—10—76136-1 



FACSIMILES OF TAX RETURNS, 1960 
Form 1C40-1960 EXEMPTIONS FOR PERSONS OTHER THAN YOUR WIFE AND CHILDREN 



129 

Page 2 



Name 


Relationship 


Months lived in your 

tiome. It born or died 

during year also write 

"B" or "D" 


Did dependent have 
gross income ol 
}600 01 more? 


Amount vOU lul- 

nished loi dependent's 

support II 100% 

write •■All" 


Amount furnished by 

OTHERS including 

dependent 

(See instructions, p. 4) 










$ 


$.... 






































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 Husband and Wife (Not Legally Separated) File Separate Returns and one Itemizes Deductions, the Other Must Also Itemize 

State to whom paid. If necessary, write morethaiioneitemona line or attach additional slieets. Please put your name and address on any attachments. 



Contributions 



Interest 



Taxes 



Medical and 
dental expense 

(Submit itemized 
list. Do not en- 
ter any expense 
compensated by 
Insurance or 
otherwise) 



Other _ 
Deductions 
(See page 1 of 
Instructions and 
attach informa- 
tion required) 



Total paid but not to exceed 20% of line 11, page 1, except as described on page 8 of instructions. 



Total interest 



Real estate faxes - 

State and local sales taxes-. 



State income faxes 

Other taxes (specify). 



Total taxes 



NOTE: if you or your wife are 65 years of ace or over, or If you or your wife have a dependent parent 6S or over* 
do not us* this schedule. See page 9 of the Instructions for lareer deduction. Others use schedule below. 



1 . Total cost of medicine and drugs 

2. 1 percent of line 11, page 1 

3. Excess, if any, of line 1 over line 2. 

4. Other medical and dental expenses. . . 

5. Total of lines 3 and 4 

6. Enter 3 percent of line 11, page 1 . . . . 



$ 



7. Allowable amount (excess of line 5 over line 6,- see page 10 for maximum limitation) . 



Total 



TOTAL DEDUCTIONS (Enter here ond on line 2 of Tax Comcutation, below) . 



TAX COMPUTATION— IF YOU DO NOT USE THE TA^ TABLE 



1 . Enter Adjusted Gross Income from line 11, page 1 

2. If deductions are itemized above, enter total of such deductions. If deductions ere not itemized and line 1, 
above, is $5,000 or more, entw the smaller of 10 percent of line 1 or $1,000 ($500 if a married person 
filing a separate return) 

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 15 of instructions. Do not use 
Tax Table on pag* 16 



7. If you had capital gains and the altemative tax applibS, enter ihe tax from separcte Schedule D ■ 



87 Tax credits. If you itemized deductions, enter: 

(a) Credit for income tax payments to a foreign country or U.S. possession (Attacli Form 1116) 

(b) Tax paid of source on tax-free covenant bond interest and credit for partially tax-exempt interest. . . 

(c) Total Enter her* 

9. Enter here and on line 12, page 1, the amount shown on line 6 or 7 less amount claimed on line 8(c) 



s - 



130 



FACSIMILES OF TAX RETURNS, 1960 



Form 1040—1960 Page 3 

IF INCOME WAS ALL FROM SALARIES AND WAGES. TEAR OFF THIS PAGE AND FILE ONLY PAGES 1 AND 2 

Schedule A. — INCOME FROM DIVIDENDS (income from Savings (Building) ind Loin Atsociations and Credit Unions should te entered as interest in Schedule B) 



1. Name of qualiFying corporation declaring dividend (See insfructions, page 11): 

(Indicate by (H), (W), (J) whether itocli it held by husband, wife, or jointly) 



2. Total 

3. Exclusion oF $50 (If both tiusband 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 declaring dividend: 



Amount 



6. Enter total of lines 4 and 5 . 



Schedule B.— INCOME FROM INTEREST (This Includes interest credited to your acsount) 



Name of piyer 



Amount 



$- 



Name of payer 



Amount 



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 capitol osse^ (from sepcrote Schedule D)- 



Schedule E.— INCOME FROM PENSIONS AND ANNUITIES (See instructions, page 12) 

Part I. — General Rule 



1 . Investment in contract 

2. Expected return 

3. Percentage of income to be excluded 

(line 1 divided by line 2) 



% 



4. Amount received this year 

5. Amount excludable (line 4 multiplied 
by line 3) 



6. Taxable portion (excess of line 4 over line 5). 



Part II. — Wh«r« yvur Mn|ll«r«r h«« c*ntrlbut«d all •r part af tha caat ana yaur cantrlhutlan will be racavarad tax-fraa within Ihraa yaan. 

If your cost was fully recovered in prior years, enter 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 |$ 



5. Taxable portion (excess, if any, of line 4 over line 3). 



Schedule G.— INCOME FROM RENTS AND ROYALTIES 



1. Kind and locition of property 
(Identify whether rent or royilty) 



1. Totals $ 



2. Amount of rent 
or royalty 



3. Depreciation (explain 
in Sch. 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 OR LOSSES 



1 . Partnerships (name, address, and nature of income)- 



2. Estates or trusts (name and address)- 

3. Other sources (state nature) 



Toral income (or loss) from above sources (Enter here and on line 10, page 1). 



•70—18—76136-1 



FACSIMILES OF TAX RETURNS, 1960 



131 



Form 1040—1960 














Page 4 


Schedule 1.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SCHEDULE G 


1. Kind of property (if buildings, state material of 

whicli constructed). Exclude land and other 

nondepreciable property 


2. Date acquired 


3. Cost or other 

basis 
(Exclude land) 


4. Depreciation allowed 

(or allowable) in prior 

years 


5. Method of 

computing 

depreciation 


6. Rate (%) 
or life 
(years) 


7. Depreciation 
for this year 






















































































Additional first year depreciation (Attach statement) 
Total 










Schedule i. 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 online 8(b), page 2. 

4. 4 percent of taxable income 



Taxable 
Income 
Means 



(a) If fax is computed on page 2, fhe amount shown on line 5, page 2. 

(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 ). 

5. Dividends received credit. Enter here and on line 13(a), page 1, the smallest of the amounts on line 2, 
3, or 4, above 



Schedule K.— RETIREfi^ENT INCOME CREDIT (See instructions, p3ge 14) 



ThSs credit |V. ll^Sl^.^r^ 

does not apply |3. n^^u are 6i 



ved 3er!sior»3 or cnnuBtres c? 51,2f cr rrcrc frcni Socirl Sccrrity cr ^tiJrosd Ret!ra>?icnt; 
nidsr 63 years of age sTid hzzl ^'QFrne^ tucoK^c;" of 52,li>0 cr Tiior^: OS? 
65 or Qvw and undei' 72, irsS i?2d '-earrte-J income" oj S2,4G0 cr mor^^ 



DYes DNo 



1,200 



00 



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 calendar years before the taxable year 

1960? Widow or widowers see instructions, page 14 

If answer above is "Yes" in either column, furnish 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 11, page 1, of this refum 

(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, page 3, of this return. 
LIMITATION ON RETIREMENT INCOME 

2. Maximum amount of retirement income for credit computation 

3. Deduct: 

(a) Amounts received in taxoble 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: 

(Ttils line does not apply to persons 72 years of age or over) 

(1 ) Taxpayers under 65 years of cge, 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) 

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 credits 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 



B 



D Yes rj No 



$ 1,200 i 00 



U.S. GOVERNMENT PRINTING OFFICE o70 16 — 76135-1 



132 



FACSIMILES OF TAX RETURNS, 1960 



Helpful Information on 



HOW TO PREPARE YOUR 



Income Tax Return 
on Form 1040 



for 1960 




% 






Instructions— Form 1040 (1960) 



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. It is especially important that you check to see 
that you have reported all of your income, including not 
only salary and wages but also other types of income such 
as dividends and interest. 

You should be able to prepare your return with the assist- 
ance of the information contained in this pamphlet. The 
instructions are arranged in the same order as the lines 
and pages of Form 1040. If you need help from the Internal 
Revenue Service, you can ask questions by phone of our 
nearest office or come in for other assistance. 

Commissioner of Internal Revenue 



FACSIMILES OF TAX RETURNS, 1960 



133 



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 expenses (Form 2106) . 6 
Estates and trusts 13 



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 
1960 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 \vith 
income of less than these amounts should 
file a return to get a refund if tax was 
withheld. A married person with in- 
come less than her (his) own personal 
exemption (s) should file a joint return 
with husband or wife to get the smaller 
tax or larger refund for the couple. For 
self-employment tax filing requirements, 
see page 8 of these instructions. 

MEMBERS OF ARMED FORCES 

Members of Ai-med Forces should give 
name, service serial number, and per- 
manent home address. 

WHEN AND WHERE TO FILE 

Please file as early as possible. You 
must file not later than April 15. Mail 
your return to the "District Director of 
Internal Revenue" for the district in 
which you live. U.S. citizens abroad 
who have no legal residence or place of 
business in the United States should file 
with Director of International Opera- 
tions, Internal Revenue Service, Wash- 



CONTENTS 

Page 

Exemptions 4 

Farm income (Schedule F).... 7 

Head of household 7 

Interest 9, 11 

Joint return 4 

Married persons 4 

Medical and dental expenses. ... 9 

Miscellaneous expenses 10 

Net operating loss 13 

Other income or loss 12 

Outside salesmen 6 

Partnerships (Form 1065) 12 

Payment of tax 2, 8 

Pensions 12 

Refunds 8 

Regulated investment companies 

(Form 2439) 6 

GENERAL INSTRUCTIONS 

ington 25, D.C. A list of the District 
Directors' offices is set out below. 

WHERE TO GET FORMS 

As far as practical, the forms are 
mailed directly to taxpayers. Additional 
forms may be obtained from any Inter- 
nal Revenue Service office, and also at 
most banks and post offices. 

HOW TO PAY 

I'he balance of ta.x 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 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. 



Page 

Reimbursed expenses 6 

Rents and royalties 12 

Retirement income credit 14 

Sale or exchange of property 

(Schedule D) II 

Sale of personal residence 11 

Self-employment tax (Sch. SE) . 8 

Sick pay exclusion (Form 2440) . 7 
Small business corporatioh (Form 

1120S) 13 

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 
must be able to support all deductions 
claimed 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. 
Em])loyer's Tax Guide, Circular E 

(I.R.S. Pub. No. 15) Free- 
Farmers' Tax Guide 

(I.R.S. Pub. No. 225) Free 

Tax Guide for U.S. 
Citizens Abroad 

(I.R.S. Pub. No. 54) Free 

■-■Also available from the Superintend- 
ent of Documents, Government Print- 
ing Office, Washington 25, D.C. 



LOCATIONS OF DISTRICT DIRECTORS' OFFICES 



Follcwin9 is a lis! of the District Directors' Offices. 
If there is more than one District Director's office in 
your. State ond you are not sure which one to use, 
consult your local post office. 

ALABAMA — Birmingham 3, Alq. 

ALASKA — Tacoma 2, Wash. 

ARIZONA — Phoenix, Aril. 

ARKANSAS— Little Rock, Ark. 

CALIFORNIA— los Angeles 12, Calif.; San Froncisco 2, 

Calif. 
COLORADO — Denver 2, Colo. 
CONNECTICUT— Hartford 6, Conn. 
DELAWARE — Wilmington 1, Del. 
DISTRICT OF COLUMBIA— Baltimore 2, Md, 
FLORIDA— Jacksonville 2, Fla. 
GEORGIA — Atlanta 3, Ga. 
HAWAII— Honolulu 13, Hawaii 
IDAHO — Boise, Idaho. 

ILLINOIS— Chicago 2, III.; Springfield, III. 
INDIANA — Indiciapolis 4, Ind. 
IOWA — Des Moines 9, Iowa. 
KANSAS— Wichita 2, Kans. 
KENTUCKY— Louisville 2, Ky. 



LOUISIANA — New Orleans 12, to. 

MAINE — Augusta, Maine. 

MARYLAND- Baltimore 2, Md. 

MASSACHUSETTS — Boston 15, Mass. 

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, Nev. 

NEW HAMPSHIRE— Portsmouth, N.H. 

NEW JERSEY — Newark 2, N.J.; Camden 2, N.J. 

NEW MEXICO — Albuquerque, N. Mex. 

NEW YORK — Brooklyn 1, N.Y.; 484 Lexington Avenue, 

New York 17, NY.; Albany 10, N.Y.; Syracuse 2, 

N.Y.; Buffalo 2, N.Y. 
NORTH CAROLINA — Greensboro, N.C. 
NORTH DAKOTA— Fargo, N. Dak. 
OHIO — Cleveland 15, Ohio; Cincinnati 1, Ohio. 
OKLAHOMA — Oklahoma City 2, Okla. 
OREGON — Portland 12, Oreg. 



PANAMA CANAL ZONE — Director of International Oper- 
ations, Internal Revenue Service, Washington 25, D.C. 

PENNSYLVANIA — Philadelphia 7, Pa.; Scranton 3, Pa.; 
Pittsburgh 30, Pa. 

PUERTO RiCO — 1105 Fernandez Juncos Avenue, Stop 
17, Sonturce, P.R. 

RHODE ISLAND — Providence 7, R.I. 

SOUTH CAROLINA — Columbia, S.C. 

SOUTH DAKOTA — Aberdeen, S. Dak. 

TENNESSEE — Nashville 3, Tenn. 

TEXAS — Austin I, Tex.; Dallas 1, Tex. 

UTAH— Salt Lake City 1, Utoh. 

VERMONT — Burlington, Vt. 

VIRGINIA — Richmond 19, Va. 

VIRGIN ISLANDS — 1105 Fernandez Juncos Avenue, Slop 
17, Sonturce, Puerto Rico. 

WASHINGTON — Tacoma 2, Wash. 

WEST VIRGINA — Porkersburg, W. Va. 

WISCONSIN — Milwaukee 2, Wis. 

WYOMING — Cheyenne, Wyo. 

FOREIGN ADDRESSES — Taxpayers with legal residence 
in foreign Countries — Director of International Oper- 
ations, Internal Revenue Service, Washington 25, D.C. 

cM— 10— 7l''0C.S-l 



134 



FACSIMILES OF TAX RETURNS, 1960 



SELECTION OF YOUR INDiViOUAL INCOME TAX FORM 

In order to make your reporting prol>lein as simple as possible the Internal Revenue Service has developed three 
individual income tax forms. Since most taxpayers' income consists of salai-y or wages, dividends, and interest, two of 
the forms have been designed to cover only the items of income and deductions %vhich apply to this grovip of taxpayers. 
These three forms are as follows: 

Form 1040A 

This is the easiest form if yon are eligible to use it. One of the special features is that if your income is less than 
S5,000, 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 withliolding 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 streamlined version of the regular Form 1040. It will be most 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 anvone can use. Instructions for this form follow. 



HOW TO FILL IN FORM 1040 

Filling in the form involves FOUR STEPS: 



STEP 1 

Claimins Your 

Exemptions 



List on page 1 exemptions for yourself (and for your wife, if you are filing a joint return or if she 
had no income) and for your children. List exemptions for dependents other than your children in the 
schedule at the top of page 2. 

DETAILED INSTRUCTIONS, PAGE 4 OF THIS PAMPHLET. 



STEP 2 

Reporting Your 
Income 



Enter income from salaries and wages on page 1 ; also, income from farming and other business 
income, the details of which will be shown in separate Schedules F and C. All other income is to be 
reported on page 3. If you are an employee, see 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 

Claimins Your 

Deductions 



The law allows you to reduce your income by certain contributions to charity, expenditures for 
interest, taxes, extraordinar>' 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 sec \vhich 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 your income on line 11, page 1 of the fonn, 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 sec page 8 if you are a widow or widower 
and have a dependent child. 

DETAILED INSTRUCTIONS, PAGE 15 OF THIS PAMPHLET. 



csa— 10— 70008-1 



4 



FACSIMILES OF TAX RETURNS, 1960 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 



135 



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 benefits in figuring the tax on a 
joint return which often results in a 
lower tax than would result from sepa- 
rate 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 husband and wife may file a joint 
return even though one of them had no 
income. A joint return may not be 



filed if either husband or wife was a 
nonresident alien at any time during 
the taxable year. A nonresident alien 
should file on Form 1040B, 1040NB or 
1040NB-a, whichever is appropriate. 

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 la 

separate return each must report his 
or her separate income and deductions 
and fill in a separate foim. When filing 
separate 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 inay be divided half and half.) 
If one itemizes and claims actual deduc- 
tions, then both must do so. 

Changes in l\rtarital 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 al.so 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 Which You Qualify as Explained Below 



LINE 1— EXEIVIPTIONS 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 chfick the 
appropriate blocks. 

For Your Wife. — An exemption is al- 
lowed for your wife (or husband) if 
you and she are filing a joint return. 
If you file a separate return, you may 
claim her 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 exeinp- 
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 1960, 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 States 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 abioad. 

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 
grois income. 



In fig"uring 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) & 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. 

Returns for Children under 19 and Stu- 
dents. — If your dependent child is under 
19 or is a student and has taxable in- 
come of $600 or over, he must file an 
income tax return, report the income, 
and claim his exemption. If you pro- 
vide over half of your child's support 
and meet the other qualifications for 
claiming a dependent, you may also 
claim the exemption on your return. 

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. Recei\'ed 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 



136 



FACSIMILES OF TAX RETURNS, 1960 



INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



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 : 

Mother Stepbrother Son-in-law 

Father Stepsister Daughter-in-law 

Grandmother Stepmother The joltowing if 

Grandfather Stepfather related by blood: 

Brother Mother-in-law Uncle 

Sister Father-in-law Aunt 

Grandson Brother-in-law Nephew 

Granddaughter Sister-in-law Niece 

The information concerning these de- 
pendents must be shown in the schedule 
at the top of page 2 of Form 1040. 



Birth or Death of Dependent. — 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 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 Sei-vice 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 ta.x 
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 Musf 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. 

Examples of Income Which Should Not Be Reported 

Disability retirement payments and Dividends on veterans' insurance. Federal and State Social Security 

other benefits paid by the Veterans Workmen's compensation, insurance, benefits. 

Administration on account of mili- damages, etc., for injury or sickness. Railroad Retirement Act benefits, 
tary service to veterans and their Interest on State and municipal bonds. Gifts, inheritances, bequests.' 
families. Life insurance proceeds upon death^ 



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. 



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 or 
Form 2836. 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. If 
you received wages, salaries, etc., in 
more than one State, report all the 
income in one income tax return for 
Federal purposes. 

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. 

Federal Income Tax Withheld. — Itemize 

the Federal income tax withheld, and 
report tlie total amount on line 17 (a). 
If you have lost a Withholding State- 
ment, ask your employer for a copy. If 
you cannot furnish VVithholding State- 
ments for all taxes withheld from you, 
attach an explanation. 

Excess Social Security (F. I. C. A.) Tax 

Credit.— If more than $144.00 of Social 
Security (F.I.C.A.) employee tax was 
withheld during 1960 because either you 
or your wife received wages from more 
than one employer, the excess should be 
claimed as a credit against income ta.x. 

c59 — 16—76088-1 



FACSIMILES OF TAX RETURNS, 1960 137 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



Enter any excess of Social Security 
(F.I.C.A.) tax withheld over $144.00 
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 die Social Security (F.I.C.A.) 
tax withheld from both husband and 
wife to figure the excess over $144.00; 
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. 

EMPLOYEE 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 puzchase 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 from 
the amounts you are required to report 
in item 5, page 1, to the extent they are 
not paid for by your employer. See Part 
II for reporting requirements. Travel, 
transportation, 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 business 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 II. Reporting Employee Business Ex- 
penses 

Expenses 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 
exp)enses, you may report as follows : • 

(1) // employer's payments equaled 
business expenses. — You need not re- 



port these items on your return either 
itemized or in total amount. 

(2) If 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 expensc-s, or if your employer paid 
your personal expenses for you, the ex- 
cess amounts and the amount of per- 
sonal expenses 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 I of Form 1040, sub- 
mit the following information with your 
return : 

(a) The total of all amounts re- 
ceived from 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 from 
home overnight, entertainment 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- 

c59— 10— 7G068-1 



138 



FACSIMILES OF TAX RETURNS, 1960 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



formation required in subparagraph (3) 
above in a statement attached to your 
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 expenses. — 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) If 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 fr— 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 are 
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 contri- 
butions and to what extent they are 
attributable to your employer's contri- 
butions. 

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 Form 2440 or a statement 
showing your computation, and in- 
dicating the period or periods of ab- 
sence, nature of sickness or injury, and 
whether hospitalized. Form 2440 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 turn 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. 

LINE 9— FARMING 

For the assistance of farmers, a sepa- 
rate Schedule F (Form 1040) is pro- 
vided to report farm income for income 
and self-employment tax purposes. Ad- 
ditional 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 Houseiioid. — 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 requirement 5 at 
tlie top of page 5 of these instructions) 
for whom you are entitled to a deduc- 
tion for an exemption, unless the de- 
duction arises from a multiple support 
agreement, (2) your unmarried child, 
grandchild, or stepchild, even though 
such child is not a dependent, or (3) 
your married child, grandchild, or step- 
child for whom you are entitled to a 
deduction for an exemption. 

If you qualify under (a) or (b) 
above, you are entitled to the special 
tax rate if you pay more than half the 
cost of maintaining a household (not 
necessarily your home) which is the 
principal place of abode of your father 
or mother and who qualifies as your 
dependent. 

The cost of maintaining a house- 
hold includes such items as rent, prop- 
erty insurance, property taxes, mort- 
gage interest, repairs, utilities (gas, 
telephone, etc. ) and cost of food. Such 
expenses do not include the cost of 
clothing, education, medical treatment, 
vacations, life insurance, and transpor- 
tation. Do not include the value of per- 
sonal services performed by you or by 

csg — 16—76068-1 



8 



FACSIMILES OF TAX RETURNS, 1960 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



139 



the person qualifying you as Head of 
Household. The abo\-e 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 other^vise 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 
exemption of $600 for each person 
claimed as an exemption, and charitable 
contributions, interest, taxes, etc., ap- 
proximating 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 C or 
separate Schedule F, which with at- 
tached Schedule SE should be filed 
with your individual income tax return. 
The self -employment tax is a part of 
the total tax to be paid 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 Schedule 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 pei-ti- 
nent sections of l.R.S. Pub. 54. 

LINE 17(a)— CREDIT FOR FEDERAL TAX 
WITHHELD 

Enter the total amount of Federal 
income tax withheld, credit for excess 
.F.I.G.A. tax, and credit for taxes paid 
by regulated investment companies as 
shown on line 5, column (b). Also see 
explanation 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 1960, report the 
total of such payments on line 17(b). 
If on your 1959 return you had an 
overpayment which you chose to apply 
as a credit on your 1960 tax, include 
the credit in this total. 

See page 14 of these instructions for 
filing requirements for 1961 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 applica- 
tion to your District Director. 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040 

Itemized Deductions— If you do not use Tax Table or Standard Deduction. 



CONTRIBUTIONS 

If you itemize deductions, you can 
deduct gifts to religious, charitable, 
educational, scientific, or literary organ- 
izations, and organizations for the 
prevention of cruelty to children and 
animals, unless the organization is op- 
erated for personal profit, or conducts 
propaganda or otherwise attempts to 
influence legislation. You can deduct 
gifts to fraternal organizations if they 
are to be used for charitable, religious, 



etc., purposes. You can also deduct 
gifts to veterans' organizations, or to a 
governmental agency which will use the 
gifts for public purposes. A contribu- 
tion may be made in money or property 
(not services). If in property, it is 
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 
made to churches, a convention or as- 



c59 — IC— 7G008-1 



662377 O - 62 - 10 



140 



FACSIMILES OF TAX RETURNS, 1960 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



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 e.xtent 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. 

If you support a student in your home, 
under a written agreement with a char- 
itable or educational institution, you 
may be entitled to deduct as a contri- 
bution a part or all of your expenses. 
Consult the nearest Internal Revenue 
Service office for details. 

Some examples of the treatment of 
contributions are: 

You CAN Deduct Gifts To: 

Churches, including assessments 

Salvation .^rmy 

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 in- 
terest paid on money borrowed to buy 
tax-exempt securities or single-premium 
life insurance. Interest paid on behalf 
of another person is not deductible un- 
less you were legally liable to pay it. 
In figuring the interest paid on a mort- 
gage on your home or on an installment 
contract 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 rc- 
Cjuircd to be paid under the contract 
whether or not such amounts are ac- 
tually paid. The interest deduction 
may not exceed the portion of the total 
carrying charges attributable to the 
taxable year. 

You CAN Deduct Interest On: 
Your personal note to a bank or an individual 
A mortgage on your home 
A life insurance loan, if you pay the interest 

in cash 
Delinquent taxes 

You CANNOT Deduct Interest On: 
Indebtedness of another person, when you are 
not legally liable for pa> ment of the interest 
A gambling debt or other nonenforceable ob- 
ligation 
A life insurance loan, if interest is added to 
the loan and you report on the cash basis 

TAXES 

If you itemize deductions, you can 
deduct most non-Federal taxes paid by 
you. You can deduct State or local 
retail sales ta.xes 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 ta.xes) 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 prop- 
erty. Consult your Internal Revenue 
Service office for circumstances under 
which local improvement taxes may be 
deducted. If you paid foreign income 
ta.xes, 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 
deduct, within the limits described be- 
low, the amount you paid during the 
year (not compensated by hospital, 
health or accident insurance) for med- 
ical or dental expenses for yourself, 
your wife, or any dependent who re- 
ceived over half of his support f i om you 
whether or not the dependent had $600 
or more gross income. List name and 
am.ount 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 not for any other 
travel expense even if it benefits your 
health. Meals and lodging- while you 
are away from home receiving medical 
treatment may not be treated as medical 
expense unless they are part of a hos- 
pital bill or are included in the cost of 
care in a similar institution. 

FIGURING THE DEDUCTION 

(A) General Rule: 

( 1 ) Medical and dental expenses. — 
You can deduct that portion of your 
medical and dental c.xiJcnscs which ex- 
ceed 3 percent of line 11, page 1, of 
Form 1040 and which were paid for: 
(a) the taxpayer, wife, dependent par- 
ent (s) , all of whom were under 65 years 
of age, and (b) all other dependents 
regardless of age. 

(2) Medicine and drugs.— The total 
amount paid for medicine and drugs for 
the persons listed above must first be re- 
duced by 1 percent of line 11, page 1, 
Form 1040. The excess is then added 
to medical and dental expenses and 
further reduced by 3 percent as ex- 
plained above. 

(B) Special Rule For Certain Persons 
65 or over: 

The 3 percent reduction, as explained 
above, does not apply to medical and 
dental expenses paid by a taxpayer or 
his wife in the following instances: 



10 



FACSIMILES OF TAX RETURNS, 1960 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



141 



(a) For himself and his wife if 
EITHER is 65 years of age or over; 

(b) For a dependent who is 65 or 
over and who is the mother or father of 
the taxpayer or his wife. 

To assist you in making this computa- 
tion, Form 2948 is available in any Inter- 
nal Revenue Service office. It contains 
more detailed instructions, a computa- 
tion schedule, and an example. It may 
be used to make your computation or to 
follow as a guide. 

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 on line 
7 of the medical schedule may not 
exceed $2,500 multiplied by the num- 
ber of exemptions other than the 
exemptions 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 a head of household 
or a widow or widower entitled to the 
special tax rates. 

(d) If either you or your wife are 
disabled and 65 or over, you may qualify 
for an increased maximum limitation. 
For this purpose disabled means that 
an individual is unable to engage in any 
substantial gainful activity by reason of 
any medically determinable physical or 
mental impairment which can be ex- 
pected to result in death or to be of 
long-continued and indefinite duration. 
Consult the nearest Internal Revenue 
Service office for further information. 

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 

OTHER DEDUCTIONS 

Expenses for the Care of Children and Cer- 
tain Other Dependents. — There is allowed 
a deduction not to exceed a total of 
$600 for expenses paid by a woman or 



a widower (including men who are di- 
vorced or legally separated under a 
decree and who have not remarried) 
for the care of one or more dependents 
if such care is to enable the taxpayer to 
be gainfully employed or actively to 
seek gainful employment. For this 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- 
titled 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 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 amounts 
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. Dam.age 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 1960 casualty losses exceed 
your 1960 income, the excess must be 
treated in the same manner as a net 
operating loss described on page 13. 



You CAN Deduct Losses On : 

Property such as your home, clothing, or 
automobile destroyed or damaged by fire 

Property, including cash, which is stolen, 
from you 

Loss or damage of property by flood, light- 
ning, storm, explosion, or freezing 

You CANNOT Deduct Losses On: 
Personal injury to yourself or another person 
Accidental loss by you of cash or other per- 
sonal property 
Property lost in storage or in transit 
Damage by rust or gradual erosion 
Animals or plants damaged or destroyed by 
disease 

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." 

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- 

c59— in— 700fl8-l 



142 



FACSIMILES OF TAX RETURNS, 1%0 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



11 



erty held for the production of income. 
If you are divorced or legally sepa- 
rated and are making periodic payments 
of alimony or separate maintenance un- 
der a court decree, you can deduct these 
amounts. Periodic payments made un- 
der cither (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 ta.xes. 

Computation of Tax.— For determina- 
tion of tax, other than from the Tax 
Table, see paga 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 arc 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. 

In some cases payers, especially mu- 
tual funds and investment club part- 
nerships distribute both an ordinary 
dividend and a capital gain at the same 
time; the check or notice will usually 
show them separately. You must re- 
port the dividend income portion in 
Schedule A, page 2, of Form 1040, and 
the capital gain portion in Schedule D 
(Form 1040). In completing Schedule 
t), merely show the name of the invest- 
ment company or club in column (a) 
and the capital gain in column (h). 

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 ta.xable, 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 Savfngs or 
War bonds (Series A to F, inclusive), 
the gradual increase in value of each 
bond is considered interest, but you need 
not report it in your tax return until you 
cash the bond or until the year of final 
maturity whichever is earlier. How- 
ever, if you report income on the cash 
method, you may at any time elect to 
report each year the annual increase in 
value, but if you do so you must report 
in the first year the entire increase to 
date and must continue to report the 
annual increase each year. 

SCHEDULE D— SALE AND EXCHANGE 
OF PROPERTY 

If you sell your house, car, furniture, 
securities, real estate, or any other kind 
of property, you must report any profit 



from the sale on your tax return. Gen- 
erally, such profits are capital gains if 
the property was not held for sale to 
customers in the ordinary coui-se of busi- 
ness. 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- 
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 1960 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 



12 



FACSIMILES OF TAX RETURNS, 1960 148 

INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



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 taxable 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 A n n U i 1 1 e S. — 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 3 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) ; thereafter 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 
e.xcludes 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. 

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 
your 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 C if services are 
rendered to the occupant;, otherwise, 
report such income in Schedule G. If 
you are engaged in the business of sell- 
ing real estate, you should report rentals 
received in separate Schedule C. 

SCHEDULE H— OTHER INCOME OR 
LOSSES 

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 Form 1065 need be filed for each 

c59— 16— 7C068-1 



144 



FACSIMILES OF TAX RETURNS, 1960 
INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



13 



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 or 
with the year covered by your return. 
Other items of income, deductions, etc., 
to be carried to the appropriate sched- 
ule of your individual return are shown 
in Schedule K of the partnership return. 
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. 
A refund of State income tax should be 
entered here. The general rule is that 
a refund of State income taxes is in- 
come to the taxpayer if a deduction was 
taken in a prior year which resulted in 
a Federal tax benefit. Taxpayers re- 
porting on the cash basis report the re- 
fund in the year received; taxpayers re- 
porting on the accrual basis report when 
the claim is allowed or if no claim is 
filed when the Internal Revenue Serv- 
ice notifies him of the overpayment. 

Net Operating Loss. — If, in 1960, 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 1960 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 1957 first, and then 
1958 and 1959, and any remaining 
excess may be carried forward against 
your income for the years 1961 through 
1965. If a carryback entitles you to a 
refund of prior year taxes, 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 1960, you 
should report the net operating loss de- 
duction on line 3, Schedule H, page 3 
of Form 1040, and attach a statement 
showing this computation. 



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 prof)erty 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. 

Straiglit Line Method. — 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 asset — the quotient is the 
depreciation deduction. 

Declining Balance Method. — Under this 

method a uniform rate is applied each 
year to the remaining cost or other basis 
of pro]5erty (without adjustment for 
salvage vahie) determined at the be- 
ginning of such year. For property 
acquired before Januaiy 1, 1954, or 
used property whenever acquired, the 
rate of depreciation under this method 
may not exceed one and one-half times 
the applicable straight-line rate. 

Special Rules for New Assets Acquired 
After December 31, 1953. — The cost or 

other basis of an asset acquired after 
December 31, 1953, may be depreciated 
under methods proper 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 
of useful life remaining (including the 
year for which the deduction is com- 
puted) and dividing the product by 



c69— 10— 70008-1 



FACSIMILES OF TAX RETURNS, 1960 



146 



14 



INSTRUCTIONS FOR PAGE 4 OF FORM 1040— Continued 



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 
thissumwouldbe 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 ap]3lies only during the first 
two-thirds of the property's useful life. 

Additional First Year Depreciation.— 

Taxpayers (not including trusts) may 
elect to write off in the year of acquisi- 
tion 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 pur- 
chase for use in a trade or business or to 
be held for the production of income. 
The election shall be made by attaching 
a statement to a timely filed return for 
the year the election applies. The 
statement shall contain: a description of 
the property, date acquired, useful life 
at date of acquisition, how and from 
\vhom acquired, total cost, and portion 
of cost selected for election. The addi- 
tional depreciation is limited to prop- 
erty acquired after Dec. 31, 1957, with 
a remaining useful life of 6 years or 
more and which is not acquired from a 
person (other than a brother or sister) 
whose relationship to the taxpayer 
^vould 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 total additional first- 
year depreciation should be shown on 
the separate line provided in the depre- 
ciation schedule. 

SCH. 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 
exce.<is 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. 

SCH. 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 seiviccs actually rendered. 
It does not include any amount received 
as an annuity ©r 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 business, 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 arc 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). 

1961 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. In general, the law re- 
quires every citizen or resident of the 
U.S. to file a Declaration of Estimated 
Income Tax, Form 1040-ES, and to 
make quarterly payments in advance of 
filing the annual income tax return if 
his total expected tax exceeds his with- 
holding (if any) by $40 or more. The 
specific rules require that a declaration 
must be filed if: 

(a) his gross income can reasonably 
be expected to consist of wages subject to 
withholding and of not more than $200 
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 

(6) his gross income can reasonably 
be expected to include more than $200 
from sources other than wages subject to 
withholding. 

However, no declaration is required 
if the estimated tax (line 3 of Form 

1040— ES) can reasonably be expected 
to be less than $40. 

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, 

1961. Farmers may postpone filing 
their 1961 declarations until January 

15, 1962. 

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 undei-payment and believe one 
of the exceptions applies, attach a state- 
ment or Form 2210 to your return. 

c69— 10— 760C8-1 



146 



FACSIMILES OF TAX RETURNS, 1960 



15 



TAX RATE SCHEDULE FOR THE COMPUTATION ON PAGE 2 OF 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 on this page. 

LINE 8(a) — Credit For Foreign Income Taxes. — if you itemize 

your deductions and claim credit for foreign income taxes, 
submit with your return Form 1116 which contains a sched- 
ule for the computation of the credit with appropriate 
instructions. 



LINE 8(b)— Credit For Partially Tax-Exempt Interest.— If you 

itemize your deductions, you may deduct on line 8(b), 
page 2, a credit for partially tax-exempt interest. This 
credit is 3 percent of the partially tax-exempt interest 
included in gross income. 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 
possessions of U.S. and the credit for dividends received. 



Schedule 1 


. (A) SINGLE TAXPAYERS who do not qualify for rates 


in Schedules II and III, and (B) married persons filing separate returns. 


// the an 


lount on 




// the amount on 






line 5, page 2, is: 


Enter on line 6, page 2; 


line 5, page 2, is: 


Enter on line 6, 


page 2: 


Not over 


$2,000 


. . 20% of the amount on line 5. 


Over — Bui not otei- 


- 


of excess over — 


(■.'/ — 


Bill not over — 


of excels ofer — ■ 


$26,000 — $32,000 


... $10,740, plus 62% 


— $26,000 . 


$2,000 


— $4,000... 


. . $400. plus 22% — $2,000 


$32,000 — $38,000 


... $14,460, plus 65% 


— $32,000 


$4,000 


— $6,000. .. 


. . $840, plus 26% — $4,000 


$38,000 — $44,000 


.. . $18,360, plus 69% 


— $38,000 


$6,000 


— $8,000... 


.. $1,360, plus 30% —$6,000 


.$44,000 — $50,000 


... $22,500, plus 72% 


— $44,000 


$8,000 


— $10,000. . 


. . $1,960, plus 34% —.$8,000 


$50,000 — $60,000 


... $26,820, plus 75% 


— $50,000 


$10,000 


— $12,000. . 


.. $2,640, plus 38% —$10,000 


$60,000 — $70,000 


. . . $34,320, plus 78% 


— $60,000 


$12,000 


— $14,000. . 


.. $3,400, plus 43% —$12,000 


$70,000 — $80,000 


... $42,120, plus 81% 


— $70,000 


$14,000 


— $16,000. . 


.. $4,260, plus 47%, —$14,000 


$80,000 — $90,000 


. . . $50,220, plus 84% 


— $80,000 


$16,000 


— $18,000. . 


.. $5,200, plus 50%, —$16,000 


$90,000 —$100,000... $58,620, plus 87% 


— $90,000 


$18,000 


— $20,000.. 


.. $6,200, plus 53% —$18,000 


$100,000 — $150,000. . . $67,320, plus 89% 


— $100,000 


$20,000 


— $22,000. . 


. . $7,260, plus 56% — $20,000 


$ 1 50,000 — $200,000 ... $ 1 1 1 ,820, plus 90 % 


— $150,000 


$■>■> 000 


— $26,000. . 


. . $8,380, plus 59% — $22,000 


$200 000 


. . . $156 820 d1us91% 


— $200,000 











Schedule 1 


1. (A) MARRIED TAXPAYERS filing joint returns, and (B) certain widows and widowers. 


(See page 8 of these instructions) 


// the an 


aunt on 




// the amount on 






line 5, page 2, is: 


Enter on line 6, page 2: 


line 5, page 2, is: 


Enter on line 6, 


page 2: 


Not over 


.$4,000 


. 20% of the amount on line 5. 


Ovc> — Bnl not 01 cf — 




of excess over — 


(>,,,- 


Bill not over — 


of excess over — 


$52,000 — $64,000. .. 


$21,480, plus 627o 


— $52,000 


.S4,000 


— ,$8,000. .. 


. $800, plus 22% — $4,000 


$64,000 — $76,000. .. 


$28,920. plus 65% 


— $64,000 


$8,000 


— $12,000.. 


. $1,680, plus 26% — .$8,000 


$76,000 — $88,000. . . 


$36,720, plus 69% 


— $76,000 


.<fi 12,000 


— $16,000. . 


. $2,720, plus 30%. — $12,000 


$88,000 — $100,000.. 


$45,000, plus 72% 


— $88,000 


$16,000 


— $20,000. . 


. $3,920, plus 34% — $16,000 


$100,000 — $120,000. . 


$53,640, plus 75% 


— $100,000 


$20,000 


— $24,000. . 


. $5,280, plus 38% — $20,000 


$120,000— $140,000.. 


$68,640, plus 78% 


— $120,000 


$24,000 


— $28,000. . 


, $6,800, plus 43% — $24,000 


$140,000 — $160,000. . 


,$84,240, plus 8 ISc 


— $140,000 


$28,000 


— $32,000. . 


. $8,520, plus 47% —,$28,000 


$160,000— $180,000.. 


$100,440, plus 84% 


— $160,000 


$32,000 


— $36,000. . 


. $10,400, plus 50% —$32,000 


$180,000— ,$200,000.. 


$117,240, plus 87% 


— $180,000 


.S36,000 


— $40,000. . 


. $12,400, plus 53% —,$36,000 


.$200,000— $300,000.. 


$134,640, plus 89% 


— $200,000 


$40,000 


— $44,000. . 


. $14,520, plus 56% —$40,000 


$300,000 — $400,000.. 


$223,640, plus 90% 


— $300,000 


.S44,000 


— $52,000.. 


. $16,760, plus 59% —$44,000 


$100 000 


.$313,640, plus 917c 


— $400,000 









Schedule III. Unmarried (or legally separated) taxpayers who qualify a; 


! HEAD OF HOUSEHOLD. 


(See page 7 of these instructions) 


// the amount on 




// the amount on 






line 5, page 2, is: 


Enter on line 6, page 2: 


line 5, page 


2, is: 


Enter on line 6, 


page 2: 


Not over 


$2,000 


. 20'/c of the amount on line 5. 


Ovei — But not over — 




of excess over — 


Oier— 


Bi/f not over — 


of excels oicr — 


$28,000 — 


$32,000... 


$10,260, plus 54%, 


— $28,000 


$2,000 


— .$4,000... 


. .$400, plus 21% — $2,000 


$32,000 — 


$38,000... 


$12,420, plus 58% 


— $32,000 


.$4,000 


— $6,000. . . 


. $820, plus 24% — $4,000 


$38,000 — 


.$44,000... 


$15,900, plus 62% 


— $38,000 


,S6,000 


— $8,000. . . 


. $1,300, plus 26% —$6,000 


$44,000 — 


$50,000... 


$19,620, plus 66% 


— $44,000 


$8,000 


— $10,000. . 


. $1,820, plus 30% — .$8,000 


$50,000 — 


$60,000. .. 


$23,580, plus 68% 


— $50,000 


$10,000 


— $12,000. . 


. .$2,420, plus 32% —$10,000 


$60,000 - 


$70,000. . . 


.$,30,380, plus 71% 


— $60,000 


$12,000 


— $14,000. . 


. $3,060, plus .36% —$12,000 


$70,000 — 


$80,000. . . 


$37,480, plus 74% 


— $70,000 


.SU.OOO 


— $16,000. . 


. $3,780, plus 39% —$14,000 


$80,000 — 


$90,000 . . 


.S41,880, plus 76% 


— $80,000 


$16,000 


— $18,000. . 


. $4,560, plus 42% —$16,000 


$90,000 — 


$100,000. . 


$52,480, plus 80% 


— $90,000 


$18,000 


— $20,000. . 


. $5,400, plus 43% —$18,000 


$100,000 ^ 


$150,000.. 


,$60,480, plus 83% 


— $100,000 


$20,000 


— .$22,000.. 


. $6,260, plus 47% — $20,000 


$150,000 - 


- .$200,000.. 


$101,980, plus 87% 


— $150,000 


$22,000 


— $24,000. . 


. $7,200, plus 49% — $22,000 


$200,000 - 


- $300,000.. 


$145,480, plus 90% 


— $200,000 


,'<;'> 4 000 


— ,$28,000.. 


. $8,180, plus 52% —$24,000 


$300 000 




.'';''35 480 d1us91% 


— $300,000 













c59— 16— 7nO(>8-l 



FACSIMILES OF TAX RETURNS, 1960 



147 



TAX TABLE FOR CALENDAR YEAR 1960 

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 appropriats 
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 
line 11, 


income on 
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 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


married 
couple 
filing 
jointly 


Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


P 

married 

couple 

filing 

jointly 




At least 


If 4 or 
more 
there 
is no 
tax 


If 8 01 
more 
there 
is no 
tax 




Y 


jur tax is— 




Your tax is— 


$0 
675 


$675 
700 


$0 
4 


$0 



$0 



$2, 325 
2,350 


$2, 350 
2,375 


$301 
305 


$301 
305 


$181 
185 


$181 
185 


$181 
185 


$01 
65 


$61 
65 


$61 
65 


$0 



$0 



$0 



$0 



700 
725 
750 
775 


725 
750 
775 
800 


S 
13 
17 

22 














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 


























800 
825 
850 
875 


825 
850 
875 
900* 


26 
31 
35 
40 














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 


























900 
925 
950 
975 


925 

950 

975 

1,000 


44 
49 
53 
5S 














2,575 
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 


























1,000 
1,025 
1,050 
1,075 


1,025 
1,050 
1,075 
1,100 


02 
67 
71 
76 














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 




















1,100 
1,125 
1,150 
1, 175 


1,125 
1,150 
1,175 
1,200 


80 
85 
89 
94 














2,775 
2,800 
2,825 
2,850 


2,800 
2,825 
2,850 
2,875 


382 
386 
391 
395 


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 




















1,200 
1,225 
1,250 
1,275 


1,225 
1,250 
1,275 
1,300 


98 
103 
107 
112 








s 





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 
2S4 
289 
293 


160 
164 
169 

173 


160 
164 
169 
173 


160 
164 
169 
173 


40 
44 
49 
53 




















1,300 
1,325 
1,350 
1,375 


1,325 
1,350 
1,375 
1,400 


116 
121 
125 
130 




1 

5 
10 








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 




















1,400 
1,425 
1,450 
1,475 


1,425 
1,450 
1,475 
1,500 


134 
139 
143 
148 


14 
19 
23 

28 








' 3, 150 
3,200 
3,250 
3,300 


3,200 
3,250 
3; 300 
3,350 


457 
467 
476 
486 


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 




















1,500 
1,525 
1,550 
1,575 


1,525 
1,550 
1,575 
1,600 


152 
157 
161 
166 


32 
37 
41 
46 








3,350 
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 
20 
35 














1,600 
1,625 
1,650 
1,675 


1,625 
1,650 
1,675 
1,700 


170 
175 
179 

184 


50 
55 
59 
64 








. 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 














1,700 
1,725 
1,750 
1,775 


1,725 
1,750 
1,775 
1,800 


1S8 
193 
197 
202 


68 
73 

77 
82 








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 
403 

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 














1,800 
1,825 
1,850 

1,875 


1,825 
1,850 
1,875 
1,900 


206 
211 
215 
220 


86 

91 

95 

100 








3,950 
4,000 
4,050 
4, 100 


4,000 
4,050 
4, 100 
4, 150 


615 
625 
635 
645 


605 
615 
024 
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 




5 
14 
23 








1,900 
1,925 
1,950 
1,975 


1,925 
1,950 
1,975 
2,000 


224 
229 
233 
238 


104 
109 
113 
118 








4, 150 
4,200 
4,250 
4,300 


4,200 
4,250 
4,300 
4,350 


655 
665 
674 
684 


643 
653 
662 
671 


523 
533 
542 
552 


517 
527 
536 
545 


612 
521 
530 
639 


392 
401 
410 
420 


392 
401 
410 
419 


392 
401 
410 
419 


272 
281 
290 
299 


152 
161 
170 
179 


32 
41 
50 
69 








2,000 
2,025 
2,050 
2,075 


2,025 
2,050 
2,075 
2,100 


242 
247 
251 
256 


122 
127 
131 
136 


2 

7 

11 

16 


4,350 
4,400 
4,450 
4,500 


4,400 
4,450 
4,500 
4,550 


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 








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 
693 
602 
611 


470 
480 
490 
500 


467 
476 
486 
496 


464 
473 
482 
491 


344 
353 
302 
371 


224 
233 
242 
251 


104 
113 
122 
131 




2 

11 


2,200 
2,225 
2,250 
2,275 


2,225 
2,250 
2,275 
2,300 


278 
283 
287 
292 


158 
163 
167 
172 


38 
43 
47 
52 


4,750 
4,800 
4,850 
4,900 


4,800 
4,850 
4,900 
4,950 


773 
783 
793 
803 


756 
766 
775 

785 


641 
651 
661 
671 


630 
640 
649 
659 


620 
629 
638 
647 


609 
619 
629 
539 


504 
514 
523 
533 


500 
509 
518 
627 


380 
389 
398 
407 


260 
269 

278 
287 


140 
149 

158 
167 


20 
29 
38 
47 


2,300 


2,325 


296 


176 


66 


4,950 


5,000 


813 


794 


681 


668 


056 


549 


542 


536 


410 


290 


176 


56 



16 



^^) This colamn may also be used by a widower widower with dependent child who meets certain quali6cations which are explained on pajie 8 of these instructions. 

U.S. GOVEKNT^ENT PRINTING OFFICE c50 — 16 — 700C8-1 



148 



FACSIMILES OF TAX RETURNS, 1960 



SCHEDULE C 
(Foim 1040) 

U. S. Treasury Department 
Internal Revenue Service 



PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(Compute Social Security SeU-Employnient Tax on Page 3) 



1960 



A. Business name and location 

B. Principal Business Activity __. 

(Sg© Instructions, page 2) 



(Retail trade, lawyer, etc.) 



(Principal product or service) 



JJ, Employor's 

Identification Number . 



4. 

s. 

6. 
7. 
8. 
9. 
10. 

11. 
12. 
13. 
14. 
IS. 
16. 
17. 
18. 
19. 
20. 
21. 
22. 
23. 



Total receipts $ , less allowances, rebates, and returns $_ 

Inventory at beginning of year 

Merchandise purchased $ , less any items withdrawn 

from business for personal use $ 

Cost of labor (do not include salary paid to yourself) 

Material and supplies 

Other costs (explain in Schedule C-2) 

Total of lines 2 through 6 

Inventory at end of year 

Cost o£ goods sold (line 7 less line 8) 

Gross profit (line 1 less line 9) 

OTHER BUSINESS DEDUCTIONS 
Salaries and wages not included on line 4 (exclude any paid to yourselO • . • • 

Rent on business property 

Interest on business indebtedness 

Taxes on business and business property 

Losses of business property (attach statement) 

Bad debts arising from sales or services 

Depreciation (explain in Schedule C-1) 

Repairs (explain in Schedule C-2) 

Depletion of mines, oil and gas wells, timber, etc. (attach schedule) 

Amortization (attach statement) 

Other business expenses (explain in Schedule C-2) 

Total of lines 1 1 through 21 

Net profit (or loss) (line 10 less line 22) . Enter here; on line 24, page 3; and on line 8, pagel, Form 1040. 



Schedule C-1. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 17 



1. Kind of property (if buildings, slate material 
of which constructed). Exclude land and 
other nondepreciable property 


2. Date 
acquired 


3. Cost or 

other basis 

(Exclude land) 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of com- 
puting depreciation 


6. Rate(%) 
or life (years) 


7. Depreciation 
for this year 






$ 


$ - 






$ 


























































Additional first year depreciation ( 


attach stateme 


nt) 









EXPENSE ACCOUNT INFORMATION 



Enter information with regard to yourself and your five 
highest paid employees. In determining the highest five 
paid employees, expense account allowances must be 
added to their salaries and wages. However, the informa- 
tion need not be submitted for any employee for whom the 
combined amount is less than $10,000, or for yourself if 
your expense account allowance plus line 23, above, is 
less than $10,000. See instructions, page 2, for definition 
of "expense account". 



Name 


Expense account 


Salaries and Wages 


Owner. . 
1. 


• 


$- 




xxxxxxxxxxxxx 




$ 


2.. 






3 






4. 






5.. 








D 



ADDITIONAL INFORMATION 

Did you claim a deduction for expenses connected with: (If answer to any guestion is "YES," check applicable boxes within that question.) 



D. A hunting lodge Q. working ranch or farm Q. fishing 
camp □, resort property □, pleasure boat or yacht Q. 
or other similar facility □? (Other than where the 
operation of the facility was your principal business.) 

E> Vacations for owner or employees, or members of 
their families? (Other than vacation pay reported on 
Form W-2.) 



n YES 
D NO 



n YES 
D NO 



The leasing, renting, or ownership of a hotel room or 
suite n. apartment Q. or other dwelling Q. which was 
used by you, your customers, employees, or members 
of their families? (Other than use by yourself or 
employees while in business travel status.) 
The attendance of members of your family or your em- 
ployees' families at conventions or business meetings? 



n YES 
D NO 



D YES 
D NO 



FACSIMILES OF TAX RETURNS, 1960 



149 

Page 2 



Schedule C-2. EXPLANATION OF LINES 6, 18, A1U> 21 


Line No. 


Explanation 


Amount 


Line No. 


Explanation 


Amount 






$ 




$ 















































































































INSTRUCTIONS 



If you owned a business, or practiced a profession, you must fill 
in separate Schedule C on other side and enter the net profit (or 
loss) on line 8, page 1, Form 1040. If you had more than one busi- 
ness, or husband and wife had separate businesses, a separate page 
1 of Schedule C must be completed for each business. 

All farmers should use separate Schedule F (Form 1040) to report 
their form income whether reporting on the cash or accrual method. 

Income from any trade or business is subject to the social security 
self-employment tax, unless specifically excluded. See page 4. 

Item A — Business Name and Location. — Do not use home 
address as business address unless business is actually conducted 
from home. Enter street address rather than box numbers. 

Item B — Business Activity. — State the general classification of 
business activity, as well as the principal product or service. For 
example, "Wholesale fruit," "Retail men's apparel," "Manufac- 
ture of upholstered wooden household furniture," "Transportation 
by truck," "Broker, real estate," "Contractor — carpenter work," 
etc. Do not use such terms as "partnership," "owner," "student," 
etc. The "principal business activity" is the one which accounts 
for the largest percentage of your total receipts. 

Line I — Total Receipts. — Include all income derived from your 
trade or business. Enter in the space provided such items as re- 
turned sales, rebates, and allowances from the sale price or service 
charge. 

If you have dividend income from stocks held by you in the 
ordinary course of carrying on your trade or business, such dividends 
must be considered together with your dividends from stocks regu- 
larly held for investment purposes in computing your dividend 
exclusion and credit on pages 3 and 4, Form 1 040. 

Installment Sales. — If you use the installment method of report- 
ing income from sales, you must attach to your return a schedule 
showing separately for the years 1957, 1958, 1959, and 1960 the 
following: (a) Gross sales; (b) cost of goods sold; (c) gross profits; 
(d) percentage of profits to gross sales; (e) amounts collected; and 
(f) gross prohts on amounts collected. 

COST OF GOODS SOLD 

Lines 2-9. — If you are engaged in a trade or a business in which 
the production, purchase, or sale of merchandise is an income 
producing factor, you must take inventories of merchandise and 
materials on hand at the beginning and end of the taxable year in 
order to reflect the gross profits correctly. The usual methods of 
valuing inventory are (a) cost or (b) cost or market whichever is 
lower. The method properly adopted for the first year in which 
inventory is taken must be continued unless permission to change is 
secured from the Commissioner of Internal Revenue, Washington 25, 
D.C. Application for permission to change the method of valuing 
inventories must be made in writing and filed with the Commissioner 
within 90 days after the beginning of the taxable year in which it 
is desired to effect a change. You should enter the letters "C" or 
"C or M" immediately before the amount column if inventories are 
valued either at cost, or at cost or market whichever is lower. 

OTHER BUSINESS DEDUCTIONS 

Line IS — Losses of Bvisiness Property. — You may deduct losses 
of business property by fire, storm, or other casualty, or theft, to the 
extent not compensated by insurance or otherwise and not made 
good by repairs claimed as a deduction. Attach a statement show- 
ing a description of the property, date acquired, cost, subsequent 
improvements, depreciation allowed or allowable since acquisition, 
insurance, salvage value, and deductible loss. 

Line 16 — Bad Debts Arising From Sales or Services. — Include 
debts, or portions thereof, arising from sales or professional services 
that have been included in income, which have been definitely 
ascertained to be worthless; or such reasonable amount as has 
been added within the taxable year to a reserve for bad debts. A 
debt which is deducted as bad and which reduces your tax must. 



if subsequently collected, be returned as income for the year in 
which collected. 

Line 17 — Depreciation and Obsolescence. — You may deduct 
a reasonable allowance for exhaustion, wear and tear, and obso- 
lescence of property used in the trade or business. For additional 
information regarding depreciation, especially on new property 
acquired or constructed after December 31, 1953, and additional 
first year depreciation, see depreciation section in the instructions 
for Form 1040. If a deduction is claimed on account of deprecia- 
tion, fill in Schedule C-1. In case obsolescence is included, state 
separately amount claimed and basis upon which it is computed. 
The value or cost of land must not be included in this schedule, 
and where land and buildings were purchased for a lump sum, 
the cost of the building subject to depreciation must be established. 
The adjusted property accounts and the accumulated depreciation 
shown in the schedule should be reconciled with those accounts 
as reflected on your books. 

Line 18 — Repairs. — You may deduct the cost of incidental 
repairs, including labor, supplies, and other items, which do not 
add to the value or appreciably prolong the life of the property. 
Expenditures for new buildings, machinery, and equipment, or for 
permanent improvements or betterments which increase the value 
of the property are chargeable to capital accounts. Expenditures 
for restoring or replacing property are not deductible, since such 
expenditures are chargeable to capital accounts or to depreciation 
reserve depending on how depreciation is charged on your books. 

Line 19— Depletion of Mines, Oil and Gas Wells, Timber, 
Etc. — If a deduction is claimed on account of depletion, procure 
from your District Director Form M (mines and other natural de- 
posits). Form O (oil and gas), or Form T (timber), fill in and file with 
return. If complete valuation data have been filed with question- 
naire in previous years, then file with your return information 
necessary to bring depletion schedule up to date. 

Line 20 — Amortization. — If you elect the deduction with respect 
to the amortization of the adjusted basis of (a) any emergency 
facility with respect to which the Government has issued a certificate 
of necessity, or (b) a grain storage facility, a statement of the perti- 
nent facts should be filed with your return. (See sections 1 68 and 
169 of the Internal Revenue Code.) 

For the election to amortize research or experimental expenditures 
not subject to depreciation or depletion, see section 174 of the Code. 

For the election to amortize trademark or trade name expendi- 
tures, see section 177 of the Code. 

Line 21 — Other Business Expenses. — Include all ordinary and 
necessary business expenses for which no space is provided in the 
schedule. Any deduction claimed should be explained in Schedule 
C-2. Do not include cost of business equipment or furniture, 
expenditures for replacements, or for permanent improvements to 
property, or personal living and family expenses. 

Net Operating Loss Deduction. — Any net operating loss 
deduction should be entered on line 3, Schedule H, page 3, of Form 
1040. See instructions for Form 1040 and submit computation. 

Expense Account Information. — Expense account allowance 
means: (a) amounts, other than compensation, received as ad- 
vances or reimbursements, and (b) amounts paid by or for you for 
expenses incurred by or on behalf of yourself or your employees, 
including all amounts charged through any type of credit card, for 
which a deduction is claimed in this schedule. 

However, this term does not include amounts paid for: (a) the 
purchase of goods for resale or use in your business; (b) incidental 
expenses, such as the purchase of office supplies or for local trans- 
portation in connection with an errand; (c) such fringe benefits 
as hospitalization insurance, approved pension trust funds and 
unemployment insurance; and (d) in the case of persons supplying 
legal, accounting, engineering or other professional services, the 
expenses which will be billed directly to the client (however, 
these persons should maintain records reasonably sufficient to 
establish the business purpose for the expenditure). 

c48— 16— 76072-1 



160 



FACSIMILES OF TAX RETURNS, 1960 



Pate 3 



COMPUTATION OF SOCIAI, SECURITY SELF-EMPLOYMENT TAX 
(See Instniciioixs — Page 4) 



► I£ you had wages o£ $4,800 or more which were subject to the deduction for social security, do not fill in this page. 

^ Complete only one page 3; if you had more than one business, combine profits (or losses) from all of your businesses on this page. 

► Each self-employed person must file a separate schedule. See instructions, page 4, for joint returns and partnerships. 

NAME OF SEUT-EMPIjOYED PERSON (as shown on social security card) 



24. Net profit (or loss) shown on line 23, page 1 (Enter combined amount if more 
than one business) 



2S> Add to net profit (or subtract from net loss) losses of business property shown on line 
15, page 1 

26. Total (or difference) 



27 



28 



Net income (or loss) from excluded services or sources included on line 26 (See "Exclusions," page 4) 

Specify excluded services or sources 

Net earnings (or loss) from self-employment — 

(a) From business (line 26 less any amount on line 27) 

(b) From partnerships, joint ventures, etc. (other than farming) 

(c) From service as a minister, member of a religious order, or a Christian Science practitioner 

Enter only if you have filed or are filing Form 2031 (See instructions, page 4). 

(d) From farming reported on line 12 (or line 13 if option used), separate Schedule F (Form 1040) 

(e) From service with a foreign government or international organization 

29. Total net earnings (or loss) from self-employment reported on line 28. Enter here and on line 6 below . . . . 

(If line 29 is under $400, you are not subject to self-employment tax. Do not fill in rest of page.) 



30. The largest amount of combined wages and self -employment earnings subject to social 

security tax is 

31. Total wages, covered by social security, paid to you during the taxable year. (For 

"Covered" wages see "F. I. C. A. Wages" box on Form W-2.) Enter here and on 
line 7, below 



32. Balance (line 30 less line 31) $ 



$ 4,800 



00 



33. Self -employment income — line 29 or 32, whichever is smaller. Enter here and on line 8, below. 



34. Self-employment tax — If line 33 is $4,800, enter $216.00; if less, multiply the amount on line 33 by 414%. 
Enter this amount here and on line 15, page 1, Form 1040 



Important. — The amounts reported on the form below are for your social security account. This account is used in 
figuring any benefits, bosed on your earnings, payable to you, your dependents, and your survivors. Fill in each 
item accurately and completely, but do not detach. 



SCHEDXTLE SE (Faim 1040) 
U. S. TreiuiUT Departmeiit 
Internal Revenne Service 



U. S. REPORT OF SELF-EMPLOYMENT INCOME 

For Crediting to Your Social Security Account 



1960 



Indicate year covered by this return (even though income was received only in part of year); 

J^ LJ Calendar year 1960 LJ Other taxable year beginning , 1960, ending 

It less than 12 months, was short year due to (a) Q Death, or (b) dl Change in accounting period, 
or (c) D Other. 



BUSINESS ACTIvmES SUBJECT TO SELF-EMPLOYMENT TAX (Grocery Store. Restaurant, etc.) 



BUSINESS ADDRESS (Number and Street. City or Post Office, Postal Zone Number, State) 



SOCIAL SECURITY ACCOUNT NUMBER 
■ OF PERSON NAMED IN ITEM 5 BELOW 



■H 



PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD 



PRINT OR TYPE HOME ADDRESS (Number and Street or Rural Route) 



(City or Post Office. Postal Zone Number. State) 




ENTER TOTAL EARN- 
INGS FROM SELF-EM- 
6. PLOYMENT SHOWN 
ON UNE 29 ABOVE. . $_ 



ENTER WAGES, IF 

7 ANY, SHOWN ON 

LINE 31 ABOVE... 



ENTER AMOUNT 
8. SHOWN ON UNE 33 
ABOVE $ 



•«—ie— 78072-1 GPO 



FACSIMILES OF TAX RETURNS, 1960 



151 



INSTRUCTIONS FOR SOCIAL SECURITY SELF-EMPLOYMENT TAX 



Page 4 



In general, every individual deriving self-employment income 
during the taxable year of $400, or more, from a trade or business 
carried on by him or from a partnership of which he is a member 
is subject to the self-employment tax. This computation is made on 
lines 24 through 34. This tax must be paid regardless of age and 
even though the individual is receiving social security benefits. 

Ministeis, Members of Religious Orders, and Christian 
Science Practitioners. — Duly ordained, commissioned, or licensed 
ministers of churches, members of religious orders (who have not 
taken a vow of poverty), and Christian Science practitioners ore 
not automatically covered by the Social Security Act, but may 
elect to be covered by filing Form 2031. Copies are available in 
the office of any district director of Internal Revenue. The instruc- 
tions on the form set out the provisions of the law which permit 
these forms under certain conditions to be filed to cover ministers, 
end others mentioned above. Do not delay filing your income fax 
return beyond the due date even though you have not obtained a 
Form 2031. In such case, complete page 3 of this schedule, file 
it with Form 1040, and then file Form 2031 as promptly as possi- 
ble to make your election. 

I''Iinislers, and others mentioned above, who desire coverage 
shall, in addition to their other items of income for 1960 and sub- 
sequent years, include for the purpose of determining net earnings 
from self-employment (but not for income tax purposes) the rental 
value ol a parsonage or allowance for the rental value of the par- 
sonage, and the value of meals and lodging furnished them for the 
convenience of their employers. 

U. S. Citizens Employed by Foreign Governments or Inter- 
national Organisations. — A U. S. citizen employed in the United 
States, Puerto Rico, or the Virgin Islands by a foreign government, 
an instrumentality wholly owned by a foreign government or an 
international organizacion which is organized under the Interna- 
tional Organizations Immunities Act, is subject to the social secu- 
rity self -employment tax for 1960 and subsequent years. These 
employees should report their income from such employment on line 
28(e), page 3, compute their self-employment tax, and file this sched- 
ule with their Form 1040. On line 2 of Schedule SE, enter "Em- 
ployee of foreign government, etc." 

Farm income. — Farmers report farm income and net earnings 
from farm self-employment on separate Schedule F (Form 1040). 
EXCLUSIONS 

Income (or loss) from the following sources and deductions attrib- 
utable thereto are not taken into account in figuring net earnings 
from self-employment. Use line 27 to exclude any such amounts 
reported on page 1 that should not be taken into account in figuring 
your self-employment income. 

Doctors of medicine. — Income from the performance of service 
as a doctor of medicine or income from the performance of such 
service by a partnership. 

Christian Science practitioners. — Income from the performance 
of service as a Christian Science practitioner, unless such Chris- 
tian Science practitioner elects by filing Form 2031 to be covered 
by the Social Security Act, as explained above. 

Religious services. — Income from the performance of service 
by a duly ordained, commissioned, or licensed minister of a church 
in the exercise of his ministry or by a member of a religious order 
in the exercise of duties required by such order, unless such minister 
or member of a religious order elects by filing Form 2031 to be 
covered by the Social Security Act, as explained above. 

Employees and public officials. — Income (fees, salaries, etc.) 
from the performance of service as: 

(a) a public official, including a notary public; 

(b) an employee or employee representative under the railroad 
retirement system; or 

(c) an employee (except as indicated above). 

Note. — The income of an employee over the age of 18 from 

the sale of newspapers or magazines to an ultimate consumer 

is subject to the self-employment tax if the income consists of 

retained profits from such sales. 

Real estate rentals. — Rentals from real estate, except rentals 

received in the course of a trade or business as a real estate dealer. 

This includes cash and crop shares received from a tenant or 

sharefarmer. These amounts should be reported in Schedule G of 

Form 1040. However, rental income from a farm is not excluded if 

the rental arrangement provides for material participation by the 

landlord and he does participate materially in the production or 

in the management of the production of one or more farm products 

on his land. Such income represents farm earnings and should 

be reported on separate Schedule F (Form 1040). 

Payments for the use or occupancy of rooms or other space where 
services are also rendered to the occupant, such as rooms in hotels, 
boarding houses, apartment houses furnishing hotel services, tourist 
camps, or homes, or space in parking lots, warehouses, or storage 
garages do not constitute rentals from real estate and are included 
in determining net earnings from self-employment on Schedule C. 

Interest and dividends.— Dividends on shares of stock, and 
interest on bonds, debentures, notes, certificates, or other evidences 



of indebtedness, issued with interest coupons or in registered form 
by a corporation, or by a government or political subdivision thereof, 
unless received in the course of a trade or business as a dealer in 
stocks or securities. These amounts should be reported in Schedules 
A and B of Form 1040. 

Property gains and losses. — Gain or loss: (a) from the sale or 
exchange of a capital asset; (b) to which sections 631 and 1231 
are applicable; or (c) from the sale, exchange, involuntary con- 
version, or other disposition of property if such property is neither 
(1) stock in trade or other property of a kind which would properly 
be includible in inventory if on hand at the close of the taxable 
year, nor (2) property held primarily for sale to customers in the 
ordinary course of the trade or business. These amounts should be 
reported on separate Schedule D (Form 1040). 

Nat operating losses. — No deduction for net operating losses of 
other years shall be allowed in determining the net earnings from 
self-employment. Such deduction should be entered on line 3, 
Schedule H, page 3, of Form 1040. 

Mo deductions for personal exemptions. — The deductions for 
personal exemptions are not allowable in determining net earnings 
from self-employrr.ent. 
r.'ICRE THAN ONE TRADE OR BUSINESS 

If an individual is engaged in more than one trade or business, 
his net earnings from self-employment are the combined net earn- 
ings from self-employment of all his trades or businesses. Thus, the 
lo^s sustained in one trade or business will operate to reduce the 
income derived from another trade or business. An individual shall 
fill in and file only one page 3 of this form, including Schedule SE, 
for any one year. 
JOINT RETURNS 

Where husband and wife file a joint income tax return, page 3 of 
Schedule C (Form 1040) should show the name of the one with self- 
employment income. Where husband and wife each have self- 
eniployment income, a separate Schedule C must be attached for 
each. In such cases the total of amounts shown on line 23 of each 
separate schedule should be entered on line 8, page I, Form 1040, 
and tlie aggregate self-employment tax (line 34) should be entered 
on line 15, page 1, Form 1040. 

COMMUNITY INCOME 

For the purpose of computing net earnings from self-employment, 
if any of the income from a trade or business is community income, 
all the income from such trade or business is considered the income 
of the husband unless the wife exercises substantially all the man- 
agement and control of the trade or business, in which case all of 
such income is considered the income of the wife. (Also see instruc- 
tions on Partnerships below.) 

If separate income tax returns are filed by husband and wife, 
a complete Schedule C should be attached to the return of the one 
V7ith self-employment income. Community income included on such 
a schedule must be allocated between the two returns (on line 8, 
page 1 , Form 1 040) on the basis of the community property laws. 
PARTNERSHIPS 

In computing his combined net earnings from self- employment, a 
partner should include his entire share of such earnings from a 
partnership including any guaranteed payments. No part of that 
shore may be allocated to the partner's wife (or husband) even 
though the income may, under State law, be community income. In 
the case of a husband and wife partnership, like other partnerships, 
the distributive share of each should be entered in Schedule H, 
page 3 of Form 1040, for income tax purposes. For self -employment 
tax purposes the distributive share of each partner should be enter- 
ed on line 28(b), page 3, of this form (except that farm partnership 
earnings are to be reported on line 11(b), separate Schedule F 
(Form 1040) rather than on line 28(b) of this schedule). 

Note. — If a member of a continuing partnership dies, a portion of 
the deceased partner's distributive share of the partnership's ordi- 
nary income (or loss) for the taxable year of the partnership in 
which he died must be included in the partner's net earnings from 
self-employment. In such cases consult your nearest Internal Rev- 
enue Service office as to hov/ to report. 
SCHEDULE SE (Form 1040) 

Schedule SE, which is the lower portion of page 3 of Schedule C, 
provides the Social Security Administration with the information on 
self-employment income necessary for computing benefits. 

To assure proper credit to your account, be sure to enter your 
name and social security account number on Schedule SE (Form 
1040) exactly as they are shown on your social security card. If 
you do not have a social security account number, you must get 
one. These account numbers are obtainable from any Social Secu- 
rity district office. Your local post office will give you the address. 
Do not delay filing your return beyond the due date. 

Regardless of whether joint or separate returns are filed by 
husband and wife. Schedule SE (Form 1040) must show only 
the name of the one with the self-employment income. 
However, if both had net earnings from self -employment, a 
separate Schedule SE must be filed by each. 



U.S. GOVERNMENT PRINTING OFFICE 



16—76072-1 



152 



FACSIMILES OF TAX RETURNS, 1%0 



SCHEDULE D 
(Form 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 



1960 



Name and Address as shown on page 1 of Form 1040 



(I) CAPITAL ASSETS 



Short-Term Capital Gains and L 


osses — 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. Depreciation 

allowed (or 

allowable) since 

acquisition or 

fHarch 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 vour share of net short-tei 


•m onin (nr InRR^ frnm nnrtriprRhinR nnd fidiirinrips . _ 








3« Enter unused capital loss carryover from 5 precedinn tmnhle venrs (Atta 


ch statement; 






4. Net short-term gain (or loss) from lines 1, 2, one 


13 







$ 



Long-Term Capital Gains and Losses — ^Assets Held More Than 6 Months 


s 














$ 


































































































6. Enter the full amount of your sh 

7. Net long-term aain (or loss) fror 


are of net long 
n lines 5 and i 










5 








$ 



8. 
9. 

10. 
11. 



Combine the amounts shown on lines 4 and 7, and enter the net gain (or loss) here 

If line 8 shovrs a GAIN — Enter 50 percent of line 7 or 50 percent of line 8, whichever is smaller. (Enter zero if 

there is a loss or no entry on line 7) 

Deduct line 9 from line 8. Enter balance here and on line 1, Schedule D Summary on page 3 of Form 1040 

If line 8 shov7S 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 vrithout 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 fiUng (a) a separate return with taxable income exceeding $18,000, or (b) a joint return, 
or as a surviving husband or wife, with taxable income exceeding $36,000, or (c) as a head of household with taxable income exceeding 
$24,000. 



12. Enter the amount from line 5, page 2, of Form 1040 

13. Enter amount from line 9 above 

14. Balance (line 12 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 hne 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 properly (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. 














$. 


















































2. Enter your share of non-capital aain for loss^ from nartners 


hips and fiduci 


aries 




3. Net gain (or loss) from lines 1 a 


nd 2. Enter 1 


lere and on lir 


le 2, Schedule 


D Summary on page 3 of Form 1040. . . . 


S 



FACSIMILES OF TAX RETURNS, 1960 



153 



INSTRUCTSQKS — (Eeferenees oze 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 for services rendered or from 
the sole 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 tox 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-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 psoperty 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 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 Revezice Code o{ 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 1244 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 form and (b) a debt acquired in 
your trade or business. 

Classification of capital gains and losses. — The phrase 
"short-term" applies to gains and losses from the sale or exchange of 
capital assets held for 6 months or less; the phrase "long-term" 
applies to capital assets held for more than 6 months. 

Treatment of capital gains and losses. — Short-term capital 
gains and losses will be merged to obtain the net short-term 
capital gain or loss. Long-term capital gains and losses (taken into 
account at 100 percent) will be merged to obtain the net long- 
term capital gain or loss. If the net short-term capital gain exceeds 
the net long-term capital loss, 100 percent of such excess shall be 
included in income. If the net long-term capital gain exceeds the 
net short-term capital loss, 50 percent of the amount of such excess 
is allowable as a deduction from gross income. This deduction is 
given effect on 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 limits the use of such 
carryover to the five succeeding years. In offsetting your capital 
gain and income of 1960 by prior year loss carryovers, use any 
capital loss carryover from 1955 before using any such carryover 
from 1956 or subsequent years. Any 1955 carryover which carmot 
be used in 1960 must be excluded in determining total loss carry- 
over to 1961 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, vrithin 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 transacHons between cortoin 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 Giquidations excepted), (c) a 
grantor and fiduciary of any trust, (d) a fiduciary and a beneficiary 
of the same trust, (e) a fiduciary and a hduciary 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 hne 5, column (b), page 1, Form 1040. Enter such 
amount in column (b) and write "Credit from regulated investment 
company" in the " Where Employed " column. The remairiing 75 
percent should be added to the basis of your stock. Also include in 
income as a long-tei-m capital gain any capital gain dividend which 
is paid to you by such company. 



U. S. GOVERNMENT PAINTING OFFICE 



16—76060- 1 



154 



FACSIMILES OF TAX RETURNS, 1960 



SCHEDULE F 

(Form 1040) 

U.S. Treasury Department 
Internal Revenue Service 



SCHEDULE OF FARM INCOME AND EXPENSES 

(Compute Social Security Self-Employment Tax on Page 3) 

Attach this schedule to your Income Tax Return, Form 1040 



1960 



Business name and address __ 

Location of farm(s) and number of acres in each farm aon Numbsr, if any 



FARM INCOME FOR TAXABLE PERIOD— CASH RECEIPTS AND DISBURSEMENTS METHOD 



(Report receipts from sale of livestock held pkiznorily for sale in the applicoble column below. Do not include other scries of livestock 
held for draft, breeding, or dairy purposes; report such sales on Schedule D (Form 1040)) 


SALES OF LIVESTOCK AND PRODUCE RAISED | 


OTHER FARM INCOME 


Kind 


Quantity 


1. Amount 


Kind 


Quantity 


2. Amount 


Items 


3. Amount 


Cattle 




$ 


Dairy products. . . 
Eggs 




$ - 


Mdse. rec'd for produce 

Machine work 


$- 














Breeding fees 










Poultry dressed . . 






Wood and lumber 




Sheep 






Wool 

Honey 

Sirup and sugar. 
Other (specify): 






Other forest products 

Agricultural program pay- 
ments 










Poultry 












Bees 










Patronage dividends, rebates 

or refunds 

Other (specify): 
















Hay 

Cotton 


























Tobxicco 
















Vegetables .... 






























Total of C 


'olumns 


, 2, and 3. Ent 


er here and on line 


1 of sum 


mary below 


$ 



SALES OF PURCHASED LIVESTOCK AND OTHER PURCHASED ITEMS 



a. Description 


b. Date acquired 


c. Amount received 


d. Cost or other basis 


a Profit (or loss) 






$ 


$ 


$ 










































Total (enter on line 2 of summary below) 






$ 



FARM EXPENSES FOR TAXABLE TEAR (See Initmctioru) 

(Do not include personal or livioe expenses or expenses not attributable to production of farm income, such as taxes, insurance, repairs, etc., on your dwelling) 



Items 



Labor hired 

Feed purchased 

Seed, plants purchased. 

Machine hire 

Supplies purchased. . . 
Repairs, maintenance. 

Breeding fees 

Fertilizers, lime 

Total of Columns 1, 2, and 3. 
(accrual method) 



1. Amount 



Items 



2. Amount 



Veterinary, medicine. . 
Gasohne, fuel, oil. . . . 
Storage, warehousing. 

Taxes 

Insurance 

Farm interest 

Utilities 

Rent of farm, pasturage 
Enter here and on line 4 of summary below (cash method) or line 6, page 2 



Items 



Freight, trucking 

Amortization 

Conservation expenses. 

Other farm expenses 

(specify): 



3. Amount 



SUMMARY OF INCOME AND DEDUCTIONS— CASH RECEIPTS AND DISBURSEMENTS METHOD 



1. Sale of livestock and produce raised 


$ 




4 Farm pxoenses (from above) 


$ 










2. Profit (or loss) on sale of purchased live- 

stock and other purchased items 

3. Gross Profits* 






6. Other farm deductions (specify): 






$ 




7. Total Deductions 


$ 




8. Net fo'-m profit (or loss) (line 3 minus line 7). Enter here and on line 9, page 1, Form 1040. Make your 
computation of self-employment income and the self -employment tax on page 3 of this schedule 


$ 





• Use this amount tor ophonal method ot computing net earnings from self-employment. {See Une 13, page 3.) 



FACSIMILES OF TAX RETURNS, 1960 



155 



DEPRECIATION (See Instrnctiaiu) Page 2 

(Do not include property yon and your family occupy as a dwelling, its furnishings, ond other Items used for personal purposes) 



1. Kind of property (if buildings, state material 
of whicti constructed). Exclude land and other 
nondepreciable property. 


2. Date acquired 


3. Cost orotlier basis 
(exclude land) 


4. Depreciation 
allowed (or allov7- 
able) in prior years 


5. Method of comput- 
ing depreciation 


6. Rale(%) 
or life (years) 


7. Depreciation for 
this year 






$ 


$ 






$ 






































































































































































































































j 








Additional first year depreciation (atta 
Total (enter on line 5 of summa 


ch statement) 






ry on page 1 (cash method) or line 7, below (accrual method)) . . 




$ 



FARM INCOME FOR TAXABLE PERIOD— ACCRUAL METHOD 

(Do not include soles of livesloclc held for draft, breeding, or doiry purposes; report such sales on Schedule D (Form 1040),^ 
and omit them from ^^On hand at beginning of year" column) 



Description 

(Kind of livestock, crops, 

or other products) 


On hand at beginning of year 


Purchased during year 


Raised 
during year 


Consumed or 

lost during 

year 


Sold during year 


On hand at end of year 


Quantity 


Inventory value 


Quantity 


Amount paid 


Quantity 


Quantity 


Quantity 


Amount received 


Quantity 


Inventory value 






$ 




$ 








$ 




$ 








































































































































































































Totals 


s 




$ 

(Enter on line 4) 








$ 




$ 


1 (Enter on line 3) 


(Enteronlinel(b)) 


(Enter on litre 1(a)) 



SUMMARY OF INCOME AND DEDUCTIONS— ACCRUAL METHOD 



1 (a) . Inventory of livestock, crops, and products at end of year. 


$.. 




6. Farm expenses (from page 1) 


$ — 




(b). Sales of livestock, crops, and products during year 










(c). Other farm income (specify): 






8. Other farm deductions 
(specify): 





























2. Total 


$ 
























3. Inventory of livestock, crops, and prod- 


$.. 




ucts at beginning of year 








4. Cost of livestock and products purchased 










during year 








5. Gross profits (Hne 2 minus the sum of lines 3 and 4)* . . . . 


$ 




9. Total Deductions. .. . 


$ 




10. Net farm profit (or loss) (line 5 minus line 9). Enter here and on line 9, page 1, Form 1040. Make your 
computation of self-employment income and the self-employment tax on page 3 of this schedule 


$ 





• Use this amount for optional method of computing net earnings from seli-employment. (See line 13, page 3.) 



662377 O - 62 - U 



156 



FACSIMILES OF TAX RETURNS, 1960 



COMPUTATION OF SOCIAL SECURITY SELF-EMPLOYMENT TAX ON FARM EARNINGS 

(Foi social security) 
(Sec instructions — Page 4) 

► If you had wages of $4,800 or more whiich were subject to the deduction for social security, do not fill in this page. 

► Each self-employed person must file a separate schedule. See instructions, page 4, for joint returns and partnerships. 

► If you had net earnings from self-employment from both form and nonfarm sources, fill in only lines 1 1 and 12 (line 13, if applicable), 

and use separate Schedule C to compute your self-employment tax. Net farm earnings from self-employment should be entered on 
line 28(d) of separate Schedule C (Form 1040). 



NAME OF SELF-EMPLOYED PERSON (as shown on social security card) 



CHOICE OF METHODS. — A farmer must report his net farm earnings tor self-employment fax purposes. Net earnings may be com- 
puted under the optional method (line 13, below) by a farmer (1) whose GROSS profits are $1,800 or less, or (2) whose GROSS profits 
are more than $1,800 and NET profits are less than $1,200. If your GROSS profits from farming are not more than $1,800 and 
you elect to use the optional method, you need not complete lines 1 1 and 12. 



li. Net farm profit (or loss) from: 

(a) Line 8, page 1 (cash method), or line 10, page 2 (accrual method) 

(b) Farm partnerships 

12. Net earnings from self-employment from farming. Total of line 1 1 (a) and (b) . 



Computation Under Optional Method 

13. If gross profits from farming (see note below) are; 

(a) Not more than $1,800, enter two-thirds of the gross profits 

(b) More than $1,800 and the net farm profit is less than $1,200, enter $1,200. 



NOTE. — Gross profits from farming are tfie total of the gross profits on lino 3, page 1 {cash method), or line 5, page 2 
(accrual method), plus the distributive share of gross profit from farm partnerships as explained on page 4. 



If line 12 (or line 13, if used) is under $400, do not fill in rest of page. 



Computation of Social Security Self -Employment Tax 

The largest amount of combined wages and self-employment earnings subject to 
social security tax is 

Total wages, covered by social security, paid to you during the taxable year. (For 
"Covered" wages see "F.I.C.A. Wages" box on Form W-2.) Enter here and on 
line 7, below 

Balance (line 14 less line 15) 



4,800 



00 



(b) OPTIONAL METHOD.— The smaller of line 13 or 16 J 

18. Self-employment tax — if line 17 is $4,800, enter $216.00; if less, multiply the amount on line 17 by 41/^%. 
Enter this amount here and on line 1 5, page I , Form 1 040 



16—76091-1 



Important. — The amounts reported on the form below are for your social security account. This account is used in figuring 
any benefits, based on your earnings, payable to you, your dependents, and your survivors. Fill in each item 
accurately and completely, but do not detach. 



SCHEDULE SE (Form 1040) 
U.S. Trecisury Department 
Internal Revenue Service 



U.S. REPORT OF SELF-EMPLOYMENT INCOME 

For Crediting to Your Social Security Account 



1960 



Indicate year covered by this return (even though income was received only in part of year): 
1 I Calendar year 1 960 Cj Other taxable year beginning 1960. ending _ 



' If less than 12 months, was short year due to (a) O Death, or (b) LJ Change in accounting period, or 
(c) □ Other. 



FARM ACTIVITIES SUBIECT TO SELF-EMPLOYMENT TAX (Raising livestock, custom harveshng, etc.) 



3. 



FARM ADDRESS (Rural Route, Post Office. State) 



SOCIAL SECURITY ACCOUNT _ V 

4. NUMBER OF PERSON NAMED B^ 

IN ITEM 5 BELOV/ F 



PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD 



PRINT OR TYPE HOME ADDRESS (Number and Street, or Rural Route) 



(City or Tow.i, Postal Zone Number, State) 



PLEASE DO NOT WRITE IN THIS SPACE 



CHECK HERE IF YOU USE 
OPTIONAL METHOD 



.D 



ENTER AMOUNT FROM 
6. LINE 12 (LINE 13 

IF OPTION USED) $ 



„ ENTER WAGES, IF 
7. ANY, FROM 

LINE IS $ 



- ENTER AMOUNT 
8. FROM 

LINE 17 $ 



16 76061-1 U.S. GOVERNMENT PRINTING CmCE 



FACSIMILES OF TAX RETURNS, 1960 



157 



Page 4 



SOCIAL SECURITY SELF-EMPLOYMENT TAX INSTRUCTIONS 



Individuals deriving income from farming operations are 
subject to self-employment tax. See page 3 for computation of 
earnings from self-employment and self-employment lax. This 
tax must be paid regardless of age and even though the indi- 
vidual is receiving social security benefits. 

Optional method for coraputing net earnings from self- 
employment from farming. — If a farmer's gross income for 
the year from farming is not more than $1,800, he may report 
two-thirds of his gross farm income instead of his actual net 
earnings from farming. If his gross income from farm self-employ- 
ment is more than $1,800 and his actual net earnings from 
farming are less than $1,200, he may report $1,200. For the 
purpose of the optional method, a partner should compute his 
share of gross profits from a farm partnership in accordance 
with the partnership agreement. In the case of guaranteed 
payments, his share of the partnership's gross profits is his guar- 
anteed payments plus his share of the gross profits after such 
gross profits are reduced by all guaranteed payments of the 
partnership. 

SHARE-FARMING ARRANGEMENTS 

An individual who undertakes to produce a crop or livestock 
on land belonging to another for a proportionate share of the 
crop or livestock produced, or the proceeds thereof, is con- 
sidered to be an independent contractor and a self-employed 
person rather than an employee. His net earnings should be 
reported on Schedule F (Form 1040) for income tax and self- 
employment tax purposes. 

Farm rentals. — Rental income from a farm counts for social 
security purposes if the arrangement provides for material 
participation by the landlord and he does participate materially 
in the production of the crop or livestock or in the management 
of the production of one or more farm products. Such rental 
income is farm earnings and should be reported on page 1 or 2 
of this schedule. "Material participation" means the taking of 
an important part in the actual production or in the making of 
management decisions. If there was no material participation, 
report such rental Income in Schedule G of Form 1040. 

MORE THAN ONE TRADE OR BUSINESS 

If an individual is engaged in farming and in one or more 
other trades or businesses, his net earnings from self-employment 
are the combined net earnings from self-employment of all his 
trades or businesses. Thus, the loss sustained in one trade or 
business will operate to reduce the income derived from another 
trade or business. In such cases, use both Schedule F (Form 
1040) and Schedule C (Form 1040) to determine net profit from 
the farm and nonfarm activities, respectively. Make the com- 
bined computation of self-employment tax on page 3 of Schedule 
C. Fill in only lines 1 1 through 1 3 on page 3 of Schedule F. 

JOINT RETURNS 

Where husband and wife file a joint income tax return, 
page 3 of this schedule should show the name of the one with 
sell-employment income from farming. Where husband and 
wife each had self-employment income, a separate Schedule F, 
or a separate Schedule C, whichever is appropriate, must be 
filed by each. However, the total of the amounts shown as 
profit (or loss) from all businesses should, for income tax pur- 
poses, be reported on line 8 or 9, on page 1, Form 1040, and 
the combined self-employment tax should be entered on line 15, 
page 1, of Form 1040. 

COMMUNITY INCOME 

For the purpose of computing net earnings from self-employ- 
ment (but not for income tax), if any of the income from a trade 
or business is community income, all the income from such 
trade or business is considered the income of the husband unless 
the wife exercises substantially all the management and con- 
trol of the trade or business, in which case all of such income 
is considered the income of the wife. (Also see instructions on 
partnerships below.) 



If separate income tax returns are filed by husband and 
wife, a complete Schedule F or Schedule C, whichever is appro- 
priate, must be attached to the return of the one with self- 
employment income. Community income included on such a 
schedule must, however, be allocated, for income tax purposes 
between the two returns (on line 8 or line 9, page 1, Form 1040) 
on the basis of the community property laws. 

PARTNERSHIPS 

In computing his combined net earnings from self -employment, 
a partner should include his entire share of such earnings from 
a partnership including any guaranteed payments. No part of 
that share may be allocated to the partner's wife (or husband) 
even though the income may, under State law, be community 
income. However, in the case of a husband and wife farm 
partnership, like other partnerships, the distributive share of 
each must be entered as partnership income in Schedule H, 
page 3, of Form 1040 for income tax purposes, and on line 1 1 (b), 
page 3, of separate Schedules F for self-employment tax pur- 
poses. (Use separate Schedule C, page 3, to report nonfarm 
income for social security purposes.) 

Note: If a member of a continuing partnership dies, a por- 
tion of the deceased partner's distributive share of the partner- 
ship's ordinary income (or loss) for the taxable year of the 
partnership in which he died must be included in the partner's 
net earnings from self-employment. In such cases consult your 
nearest Internal Revenue Service office as to how to report. 

EXCLUSIONS FROM SELF-EMPLOYMENT 

In determining the amount of net farm earnings from self- 
employment the following items should be excluded: 

Real estate rentals. — Rentals from real estate, including 
any personal property that is leased with the land. This includes 
rentals received in cash or crop shares. These amounts should 
be reported in Schedule G of Form 1040. See, however, "Farm 
Rentals" under "Share-Farming Arrangements" on this page. 

Property gains and losses. — Gains and losses from the sale, 
exchange, or involuntary conversion of capital assets and 
other property which is not held primarily for sale to customers. 
These amounts should be reported on separate Schedule D. 

Net operating losses. — In determining the net earnings 
from self-employment, no deduction for net operating losses of 
other years shall be allowed. Such deduction should be entered 
on line 3, Schedule H, page 3, of Form 1040. 

Other items. — Any other item of income or expense which 
was included in line 12 and which does not enter into the com- 
putation of net farm earnings from self-employment should be 
eliminated from line 12 and an explanation attached. 

SCHEDULE SE (FORM 1040) 

Schedule SE, which is the lower portion of page 3 of Sched- 
ule F, provides the Social Security Administration with the in- 
formation on self-employment income necessary for computing 
benefits under the social security program. 

To assure proper credit to your account, enter your name 
and social security account number on Schedule SE (Form 1040) 
exactly as they are shown on your social security card. If you 
do not have a social security account number, you must get one. 
These account numbers are obtainable from any Social Security 
district office. Your local post office will give you the address. 
Do not delay filing your return beyond its due date. 

Regardless of whether joint or separate returns are filed 
by husband and wife. Schedule SE (Form 1040) must 
show only the name of the one with self-employment 
income. However, if both had net earnings from self- 
employment, a separate Schedule SE must be filed by 

each. 10 76061-1 U.S. government PRtNTINC OmCC 



158 



FACSIMILES OF TAX RETURNS, 1960 



INSTRUCTIONS 

FOR 

SCHEDULE F 

(FORM 1040) 



ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS 

FOR PREPARING SCHEDULE OF FARM INCOME AND EXPENSES 



1960 



For the assistance of farmers, a separate Schedule F 
(Form 1040) is provided and should be used by all 
farmers for income tax andself employment tax purposes. 
EMPLOYER'S IDENTIFICATION NUMBER 

If you have employees subject to Social Security tax 
(F.I.C.A.), enter your employer's identification number 
as it appears on Form 943, Employer's Annual Tax Re- 
turn for Agricultural Employees. 

METHOD OF ACCOUNTING 

Farmers may compute their income either on the cash 
receipts and disbursements method or on an accrual 
method, but whichever method is adopted in filing their 
first return must be followed until the consent of the 
Commissioner of Internal Revenue, Washington 25, D. C, 
is received to change the method. 

CASH RECEIPTS AND DISBURSEMENTS METHOD 

A farmer using the cash receipts and disbursements 
method shall include in his gross income for the taxable 
year (1) the amount of cash and the value of merchan- 
dise or other property received from the sale of livestock 
and produce which were raised during the taxable 
year or prior years, (2) the profits received from the sale 
of any livestock and other items which were purchased, 
and (3) gross income received from all other sources. 
The income from farming should be reported on page 1 
of Schedule F. The farm expenses will be the actual 
amounts paid out during the taxable year plus deductions 
such as depreciation, depletion, amortization, etc. 
ACCRUAL METHOD 

For a farmer using an accrual method, the gross 
profits are obtained as indicated in summary of income 
and deductions on page 2 of Schedule F. The farm 
expenses will be the actual expenses incurred during 
the year, whether paid or not. 

Farmers who compute income on an accrual method 
and use inventories may value their inventories accord- 
ing to the "farm-price method," in addition to other 
methods, which provides for the valuation of inventories 
at market price less direct cost of disposition. Farmers 
raising livestock may value their inventories of animals 
according to either the "farm-price method" or the 
"unit-livestock-price method." 

If the use of the "farm-price method" of valuing inven- 
tories for any taxable year involves a change in method 
of valuing inventories from that employed in prior years, 
permission for the change shall first be secured from 
the Commissioner. 

INCOME 

All the farm income from whatever source must be 
reported in Schedule F or in Schedule D (Form 1040). 
Anything of value received instead of cash, such as 
groceries received in exchange for produce, must be 
treated as income to the extent of its market value. 

The value of farm produce consumed by the farmer 
and his family need not be reported as income, but 
expenses incurred in raising such produce must not be 
claimed as deductions. 

Recoveries from insurance on growing crops should 
be included in gross income. 

A farmer, who rents all or a part of his crop land on a 
crop share basis, under a bona fide rental agreement, 
and who receives crop shares as rent, shall report the 
crop shares as rental income only for the year in which 



they are reduced to money, or the equivalent of money. 

If a farmer pledges commodities as security for a loan 
from the Commodity Credit Corporation, income is not 
considered received until the pledged commodities are 
sold. However, a farmer may elect to include in gross 
income amounts received during the year as loans from 
the Corporation. If he does so elect he should file with 
his return a statement showing details of such loans, and 
he must continue to report similar loans as income until 
he receives permission from the Commissioner to change 
his method of accounting. 

Report gains and losses from sales or exchanges of 
capital assets and other property in separate Schedule D 
(Form 1040). 

The term "farm" embraces the farm in the ordinarily 
accepted sense, and includes stock, dairy, poultry, fruit, 
truck farms, and all land used for farming operations. 
A person cultivating or operating a farm for recreation 
or pleasure, the result of which is a continual loss from 
year to year, is not regarded as a farmer. 

Patronage dividends received from cooperatives in 
cash or its equivalent are to be included in farm income 
to the extent of their fair market value in the year re- 
ceived. Documents such as negotiable instruments and 
capital stock are considered to have a fair market 
value at the time of receipt unless it is clearly establish- 
ed to the contrary. However, any revolving fund certif- 
icate, retain certificate, letter of advice, or similar docu- 
ment, which is payable only in the discretion of the 
cooperative association, or which is otherwise subject to 
conditions beyond your control, are to be included in 
income only in the year cash or other property becomes 
subject to payment on demand, regardless of your ac- 
counting method. Dividends received on purchases of 
capital assets or depreciable property used in farming 
are not included in income, but the purchase price of 
such items must be reduced accordingly. Dividends you 
receive on nonbusiness purchases are not included in 
income. 

The following situations may be treated as involun- 
tary conversions provided you purchase similar property 
within the replacement period (generally within one 
year after the year in which you first realize gain): (1) 
livestock which are destroyed by or on account of dis- 
ease, or sold or exchanged because of disease, (2) land 
lying within an irrigation project which is sold or dis- 
posed of to meet acreage limitations under Federal rec- 
lamation laws, and (3) livestock (other than poultry) 
held for draft, breeding, or dairy purposes which are 
sold or exchanged solely on account of drought in ex- 
cess of the number which would be sold under usual 
business practices. 

EXPENSES AND OTHER DEDUCTIONS 

In general, a farmer who operates a farm for profit 
is entitled to deduct from gross income as necessary 
expenses all amounts actually expended in carrying on 
the business of farming, except those which represent 
capital investment. The following is a list of such 
expenses (taken from the classification appearing on 
page I of Schedule F, though any other equally descrip- 
tive classification may be used): 

Labor hired. - Amounts paid for regular farm labor, 

piecework, contract labor, and other forms of hired 

Instructions Schedule F (Form 1040) 1960 



FACSIMILES OF TAX RETURNS. 1960 



159 



labor. Do not deduct the value of your own labor or 
that of your wife or family. Only that part of the board 
which is purchased for hired labor should be deducted. 
The value of products furnished by the farm and used in 
the board of hired labor is not deductible. However, 
the cost of rations purchased for laborers or share- 
croppers is deductible. Do not deduct amounts paid to 
persons engaged in household work except to the extent 
that the services of such persons are used in boarding 
and otherwise caring for farm laborers. Amounts paid 
for services of such employees engaged in caring for the 
farmer's own household are not deductible. 

Feed purchased.- -Cost of grain, hay, silage, mill 
feeds, concentrates, and roughages purchased, and 
amounts paid for grinding, mixing, and processing of feed. 

Machine hire.- Amounts paid for threshing, combin- 
ing, silo filling, baling, ginning, and other machine hire. 

Supplies purchased. — Cost of twine, spray materials, 
poisons, disinfectants, cans, barrels, baskets, egg cases, 
bags, and other similar farm supplies purchased. 

Repairs and maintenance. — Amounts expended 
for repairs and maintenance of farm buildings (except 
your dwelling), of fences, drains, and other farm im- 
provements, and for repairs and maintenance of farm 
machinery and equipment; cost of ordinary tools of short 
life or small cost such as shovels, rakes, etc. Amounts 
paid for replacements of, or additions to, farm machin- 
ery, farm buildings, or other farm equipment of a 
permanent nature are not deductible. 

Fertilizers and lime. — Cost of commercial fertilizers, 
lime, and manure purchased during the year, the benefit 
of which is of short duration. The cost of fertilizer, lime 
or other materials used to enrich, neutralize, or condi- 
tion land used in farming may be either capitalized or 
deducted as an expense. 

Taxes, State and local taxes. Do not deduct Fed- 
eral income taxes; estate, inheritance, legacy, succession, 
and gift taxes; nor taxes assessed for any improvement 
or betterment tending to increase the value of the prop- 
erty assessed. Do not deduct taxes on your dwelling or 
household property and other taxes not related to the 
business of farming. 

Insurance.- Cost of all insurance on farm buildings 
(except your dwelling) and on improvements, equipment, 
crops, and livestock. 

Farm interest.- Interest paid on farm mortgages and 
other obligations incurred in carrying on farming. 

Utilities.-— The farm share of the expenditures for 
water rent, electricity, telephone, etc. Do not deduct 
personal expenses. 

Rent of farm, part of farm, or pasturage. — Rent 
paid in cash. A tenant farmer paying rent to his land- 
lord in the form of crops raised on the farm (under a 
crop share agreement) may not deduct as rent the value 
of the crop given to the landlord, but the tenant may 
deduct all amounts paid by him in raising the crop. 

Conservation expenses. — You may deduct certain 
expenditures made by you (including any amount paid 
on any assessment levied by a soil or water conservation 
or drainage district to defray expenditures made by such 
district) for soil or water conservation and the preven- 
tion of erosion if such expenditures are in respect of 
land used by you in your business of farming. 

The term "expenditures" for this purpose means ex- 
penditures (a) for the treatment or moving of earth, includ- 
ing but not limited to, leveling, grading, terracing, and 
contour furrowing; (b) the construction, control, and pro- 
tection of diversion channels, drainage ditches, earthen 



dams, watercourses, outlets, and ponds; (c) the eradica- 
tion of brush; and (d) the planting of windbreaks. You 
may not deduct expenditures for the construction, instal- 
lation, or improvement of facilities which are subject to 
the allowance for depreciation or expenses which are 
deductible elsewhere. 

The allowable deduction jor any one year may not 
exceed 25 percent of your gross income from farming, 
but any excess may be carried over to succeeding years 
with the same limit applying to those years. The phrase 
"gross income from farming" means the gross income of 
the farmer from the business of producing crops, fruits 
or other agricultural products or raising Hvestock; it 
includes such income from a farm other than the one on 
which expenditures for soil and water conservation, or for 
the prevention of erosion, were made. 

To claim a deduction for these expenditures you must 
(a) elect to do so for the first taxable year for which 
such expenditures are paid by claiming such deduction 
on your return; or, (b) secure consent from the District 
Director of Internal Revenue for any other year. Once 
you have elected to do so, you must continue to treat 
such expenditures as deductions in all future taxable 
years unless you secure consent from the District Director 
to change. 

Other farm expenses. — Fees paid for advertising 
farm products; expenditures for stamps, stationery, ac- 
count books, and other office supplies purchased for farm 
use; expenditures for travel in connection with the farm 
and similar expenditures. Amounts expended for pur- 
chase of automobiles, farm machinery, farm buildings, 
or other farm equipment of a permanent nature are not 
deductible. 

Depreciation. — Allowance for depreciation of build- 
ings, improvements, machinery, or other farm equipment 
of a permanent nature. Similar assets may be grouped 
together as one item for reporting purposes in the depre- 
ciation schedule on Schedule F. In computing depreci- 
ation do not include the value of farm land or land on 
which farm buildings are located. Do not deduct repairs 
or depreciation on the dwelHng you occupy or on your 
personal or household equipment. Do not claim depre- 
ciation on livestock or any other property included in your 
inventory. Depreciation, however, may be claimed on 
livestock acquired for work, breeding, or dairy purposes 
which are not included in your inventory of livestock 
purchased or raised for sale. See the instructions for 
Form 1040 for methods of computing depreciation. 

Losses. — Losses of farm buildings, machinery, and 
other farm property not included in your inventory, to 
the extent not compensated by insurance or otherwise. 
Losses of property included in your inventory are taken 
care of by the reduced amount of the inventory at the 
close of the year. The total loss of a prospective crop 
by frost, storm, flood, or fire, is not deductible. When 
using the cash method, the value of animals raised 
by you and lost by death is not deductible, while in 
the case of animals purchased and lost by death, the 
cost less depreciation allowed or allowable is deductible 
to the extent the loss is not compensated by insurance or 
otherwise. Do not deduct personal losses. 

Amortization. — If you elected the deduction with re- 
spect to the amortization of the adjusted basis of a 
grain storage faciUty, enter the allowable portion here. 

Net operating loss deduction. — Any net operating 
loss deduction should be entered on line 3, Schedule H, 
page 3 of Form 1040. See instructions for Form 1040 
and submit computation. 



us GOVERNMENT PRINTING OFFICE 1960— 0-555198 



160 FACSIMILES OF TAX RETURNS, 1960 



rORM 



2948 



U.S. Treasury Deportmant — -Iivtamal Ravsnu* Sarvica 

MEDICAL AND DENTAL EXPENSE STATEMENT 

(Attach This Statement to Your Income Tax Return or Use If as a Guide 
To Prepare Your Own Statement) 



I960 



This statement is for the use of taxpayers who are entitled to a larger deduction for medical and dental expenses paid for the 
persons listed in Group I below. The medical and dental expenses of persons in Group I do not have to be reduced by 3 percent of 
the taxpayer's adjusted gross income as is required for persons listed in Group II below. All persons are subject to the reduction 
of their medicine and drug expenses by 1 percent of the taxpayer's adjusted gross income. 

GROUP I GROUP II 

a. Taxpayar and wifa if EITHER is 65 years of age or a. Taxpayer and wife if BOTH ore under 65 years of age, 
oI<l*'> b. Dependent parents, who are under 65 years of age. of 

b. Each 65-year-old (or over) dependent parent of the taxpayer or wife, 

taxpayer or his wife. g_ ;^11 ^jher dependents regardless of age. 

If all the persons for whom medical and dental expenses were paid are in Group II, use the simpler medical and dental expense 
schedule on page 2 of Form 1040 or Form I040W. 

Note : Do not deduct any expenses for which you received reimbursement from insurance or other sources. 



Nome of taxpayer claiming the deduction 



Name(s) of dependent parent(s) 65 years of age or over, if any .- 

MEDICINE AND DRUGS 
(Enter other medical and dental expenses in lines 7 and 10) 

1. Amount taxpayer paid for medicine and drugs for persons in Group I (see list above) $- 

2. Amount taxpayer paid for medicine and drugs for persons in Group II (see list above) _ 

3. Line 1 plus hne 2 

4. 1 percent of Adjusted Gross Income ( 1 % of line 1 1 , page 1 , Form 1 040, or 1 % of line 6, page 1 , Form 1 040 W) . . _ 
I. Excess, if any, of line 3 over line 4 $= 

MEDICAL AND DENTAL EXPENSES FOR PERSONS IN GROUP I 

I. Portion of medicine and drugs tor persons in Group I: 

(a) If line 1 or 5 is zero, enter zero; 

(b) If line 2 is zero, enter amount on line S; or 

(c) In all other cases, multiply the amount on line 1 by the amount on line 5, divide the answer by the 

amount on line 3, and enter the result $- 

7. Amount taxpayer paid for medical and dental expenses (other than medicine and drugs) for paersons in 

Group I - 

8. Medical and dental .expenses for persons in Group I. (Line 6 plus hne 7) $-• 

MEDICAL AND DENTAL EXPENSES FOR PERSONS IN GROUP II 

9. Portion of medicine and drugs for persons in Group II. Amount on line 5 less the 

amount on line 6 $ - 

10. Amount taxpayer paid for medical and dental expenses (other than medicine and 

drugs) for persons in Group II 

11. Line 9 plus line 10 - 



12. 3 percent of Adjusted Gross Income (3% of line 11, page 1, Form 1040, or 3% of 
line 6, page 1, Form 1040W) 



13. Medical and dental expenses for persons in Group II. Excess, if any, of hne 11 over hne 12 _ 

TOTAL DEDUCTION FOR MEDICAL AND DENTAL EXPENSES 

14. Line 8 plus line 13. Enter here and on line 7 of the medical and dental expense schedule on page 2 of 

Form 1040 or Form 1040W. (See "Mazimum Limitations" below) $_ 



MAXIMUM LIMITATIONS 

A. The amount on line 14 may not exceed $2,500 multiphed by the number of persons for whom exemphons were claimed on the 
individual income tax return. (If taxpayer or wife is 65 or over and in addition is disabled, see "B.") The deduction is further 
limited by the following amounts: 

(1) $5,000 if the taxpayer is single and not a head of household or a widow or widower entitled to the special tax rates, 

(2) $5,000 if the taxpayer is married but files a separate return, 

(3) $10,000 if the taxpayer files a joint return, is a head of household, or is a widow or widower entitled to the special tax rates. 

B. If the taxpayer (or his wife) is 65 years of age or over and in addition is disabled, he may gualify for an increased maximum 
limitation. For this purpose disabled means that any individual is unable to engage in any substantial gainful activity by reason 
of any medically determinable physical or mental impairment which can be expected to result in death or to be of longKX)ntinued 
and indefinite duration. For further information, consult your nearest Internal Revenue Service office. 



FACSIMILES OF TAX RETURNS, 1960 161 



EXAMPLE FOR COMPIiETING STATEMENT ON REVERSE SIDE. 

A taxpayer with $10,000 adjusted gross income files a joint return with his wife. The taxpayer is 67 years old, his wife is 64, and 
they have a dependent 20 years old. Taxpayer and his wife paid $180 for medicine and drugs and $1,000 for medical and dental 
expenses for themselves. In addition, they paid for the dependent $140 for medicine and drugs, and $500 for medical and dental 
expenses. The taxpayer and his wife would both be in Group I. The statement should be completed as follows: 

MEDICINE AND DRUGS 

1. Amount taxpayer paid for medicine and drugs for persons in Group I $180.00 

2. Amount taxpayer paid for medicine and drugs for persons in Group II 140.00 

3. Line 1 plus line 2 320.00 

4. 1 percent of Adjusted Gross Income 1 00.00 

5. Excess, if any, of line 3 over line 4 $220.00 

MEDICAL AND DENTAL EXPENSES FOR PERSONS IN GROUP I 

C. Portion of medicine and drugs for persons in Group I. Amount on line 1 multiplied by amount on line 5, and 

the answer divided by the amount on line 3. (180X 220-f-320) $123.75 

7. Amount taxpayer paid for medical and dental expenses (other than medicine and drugs) for persons in 

Group I 1,000.00 

8. Medical and dental expenses for persons in Group I. (Line 6 plus line 7) $1,123.75 

MEDICAL AND DENTAL EXPENSES FOR PERSONS IN GROUP II 

9. Portion of medicine and drugs for persons in Group II. Amount on line 5 less the amount on line 6 $96.25 

10. Amount taxpayer paid for medical and dental expenses (other than medicine and drugs) for persons in Group II . . 500.00 

11. Line 9 plus line 10 596.25 

12. 3 percent of Adjusted Gross Income 300.00 

13. Medical and dental expenses for persons in Group II. Excess, if any, of line 1 1 over line 12 296.25 

TOTAL DEDUCTION FOR MEDICAL AND DENTAL EXPENSES 

14. LineSpIus line 13 $1,420.00 



Itemize below or on an attached sheet amounts paid for medical and dental expenses in 1960; show amount and to whom paid. 



U.S. GOVERNMENT PRINTING OFFICE : 1960—0-568794 



INDEX 



[Asterisk (*) indicates new items] 



Page 

Adjusted gross deficit, defined .' 27 

Adjusted gross income 3<+, 36, 66 

*Age 65 or over 10, 88, 93 

Classes defined 21 

Comparative data (see also Historical data). 3, 4 

Cumulated distributions 32 

Defined 27 

Form 1040A 51 

Form 1040W 52 

Itemized deductions returns 33, 35, 55, 70, 93 

Marital status 17, 41, 46, 66-71 

Percent distribution 3, 4, 10, 11, 17, 32 

Returns with income tax (see also Historical 

data) 65 

Sources 22-25 

Standard deduction returns 33, 68 

States 78-87 

Age and/or blindness, exemptions 72-75 

*Age 65 or over (see also Statistics of Income, 

Individual Income Tax Returns for 1956) ••• 10, 11, 22, 

26, 83-95 

*Alimony paid 14, 16, 17, 26 

Alternative tax 8, 21, 27, 63-65, 77 

Applicable tax rates 22 

Average income tax (see also Historical data)... 65 
Average itemized deductions 11 

B 

Blindness. (See Exemptions.) 

Business or profession, profit and loss (see 

also Historical data) 3, 4, 23, 24 

Age 65 or over 10, 88 

Marital status 41 , 46 

Size of source 58 

States 78 

Type of deduction 33, 36 



Capital assets, gain and loss from sales.... 23, 34, 37, 

76, 77 

Age 65 or over 10, 89 

Comparative data (see also Historical data). 3, 4, 8 

Marital status 42 , 47 

Size of source 59 

States 78 

Type of deduction 33 

Capital gains and losses (see also Supplemental 
Report, Sales of Capital Assets on Individual 

Income Tax Returns for 1959 ) 7-9 

Capital loss carryover 8, 9, 24, 76, 77 

^Casualty and theft losses 14, 16, 26 

*Child care 14, 16, 17, 26 

Classifications and terms 22-29 

Comparative data (see also Historical data).. 3-5, 7, 8, 

11, 18, 19 

Contributions 3, 11, 12, 35, 55, 60, 93 

Exceeding 20 percent of adjusted gross 

income 12 

Credit on 1961 tax 29, 40, 45, 50, 54, 92 



Declaration of estimated tax, payments on. . . 28, 

50 
Dental expense. (See Medical and dental expense.) 

Dependent exemptions 18 

*Depletion, royalties 

*Depreciation, rental property 

Description of sample and limitations of data... 

Dividends 

After exclusions (see also Historical 

data) 3-7, 23, 34 

Age 65 or over 

Marital status 

Size of source 

States 

Type of deduction 

Exclusions 

Tax credit 5-7, 27, 39, 44, 49, 53, 56 

»Drug cost 



Page 


40, . 


"^5. 


, 54, 


92 


, 26. 


95 




10 




9 


19 


-21 


5-7, 


52 


, 36, 


52 


10. 


88 


^1, 


46 




57 




78 




33 


5-7. 


52 


. 91. 


94 


13, 


26 



IV, 



26 
65 
26 
17 



Educational expense 14, 16, 

Effective tax rate 

*Employee business expense 14, 16, 17, 

*Entertainment expense 14, 16, 

Estates and trusts, income and loss (see also 

Historical data) 4, 24, 35, 38 

Age 65 or over 10, 90 

Marital status 43, 48 

Type of deduction 33 

Excess long-term capital gain 8, 24, 63, 64, 77 

Excess social security tax withheld 28, 40, 45, 50, 

51, 54, 92 

Excludable sick pay 4, 5, 52 

Exemptions 18, 26, 38, 51, 53, 72, 109 

Age and/or blindness 26, 72-75 

Age 65 or over 26, 90, 93, 95 

Dependent 26, 95 

Marital status 43, 48, 66-71 

Other than age or blindness 22, 72-75 

States 79-87 

Type of deduction 55, 68-71 



Facsimiles , return forms 113-160 

Filing requirements 18, 109 

Foreign tax paid, tax credit.... 27, 39, 44, 49, 53, 56, 



Form 1040A returns 18, 19, 

Form 1040W returns 18, 

Forms for reporting 18, 19, 



Gross income. (See Adjusted gross income.) 



25, 
19, 
27. 



91, 94 

51, 113 

52, 118 
113-160 



163 



164 



INDEX 



H 

Page 
Heads of household returns.. 17,18,22, 64., 67, 69, 71,7<i 

Historical data, 1951-60 98, 106 

Adjusted gross income classes 99, 100 

Average income tax 101 

Selected sources of income 103 

Itemized deductions 102 

Major characteristics 98 

Sources of income 102 

States 105 



Income and loss, sources 23-25, 34-, 36, 51, 52 

Age 65 or over 10, 88 

Comparative data 3, 4- 

Marital status "il , ^+6 

Size of source 57 

States 78 

Type of deduction 33 

Income attributable to several tax years 25 

Income tax after credits 28, 39, 66, 67 

Age 65 or over 91, 94 

Average (see also Historical data) 65 

Comparative data (see also Historical data). 3, 4 

Cumulated distribution 32 

Form 1040W 53 

Itemized deduction returns 56, 68, 69, 94 

Marital status 44, 49, 63, 64, 66-71 

Percent distribution 65 

Standard deduction returns 68, 69 

States 78-87 

Income tax before credits 27, 39, 51, 53 

Age 65 or over 91, 94 

Marital status 44, 49, 63, 64 

Type of deduction 56 

Interest paid 11, 25, 35, 55, 60, 93 

Interest received (see also Historical data).. 3, 4, 23, 

34, 36, 52 

Age 65 or over 10, 88 

Marital status 41 , 46 

Size of source 57 

States 78 

Type of deduction 23 

Internal Revenue Code amendments affecting data.. 3, 12 
Itemized deductions (see also Historical data).. 11-17, 

21, 25, 26, 33, 35, 53, 55 

Age 65 or over 93, 94 

Marital status 70 , 71 

Size of deduction 60-62 



Page 

Net operating loss deduction 4, 10, 25, 33, 35, 38, 

43, 48, 90 

New data 3 

Age 65 or over 10, 88-95 

Depletion, royalties 10 

Depreciation, rental property 9 

Medical deduction and expenditure 12 

Other itemized deductions 14, 16, 17, 26 

Pensions and annuities 7, 8, 10 

State and local sales taxes 14, 15, 26 

State taxes 14 

Nonbusiness deductions. (See Itemized deduc- 
tions.) 

Nontaxable returns , defined 21 

Normal tax and surtax 8, 21, 27, 63-65, 77 

Number of returns . (See specific type of return 
or classification.) 



One-half excess long-term capital gain.... 8, 24, 63, 64 

Optional tax. (See Tax table returns.) 

Other areas 22, 78, 87 

»Other itemized deductions.. 11, 14,16, 17, 26, 35, 55,93 

Other sources, income and loss 10, 33, 35, 38, 43, 

48, 53, 90 
Comparative data (see also Historical data).. 3, 4 
Form 1040A 25, 51 

Other tax credits 28, 39, 44, 49, 56, 91, 94 

Overpayment 28, 40, 45, 50, 51, 54, 92 



Joint returns of husbands and wives. 
Joint returns and returns of 



17, 18, 22, 40-45, 

66, 68, 70, 72, 95 

surviving spouse... 63 



Partially tax-exempt interest 

Partnership, income and loss (see also Historical 

data) 3-5, 23, 

Age 65 or over 

Marital status x - . 

Size of source 

States 

Type of deduction 

Payments on 1960 declaration of estimated tax... 

45, 50, 
^Pensions and annuities (see also Historical 

data) 4, 5, 7, 8, 24, 

Age 65 or over 

Marital status 

Type of deduction 

Property other than capital assets, sales (see 

also Historical data) 4, 24, 

Age 65 or over 

Marital status 

Type of deduction 



28 



34, 


36 


10, 


88 


^1, 


46 




58 




78 




33 


28, 


40, 


54, 


92 


34. 


37 


10, 


89 


42, 


47 




33 


34, 


37 


10, 


89 


^2, 


47 




33 



L 

Laws: 

Amendments affecting data 3, 12 

Synopsis 109 

Life expectancy method. (See Pensions and 

annuities.) 
Long-term capital gains and losses 24, 76, 77 

U 

Marital status of taxpayer 17, 22, 41, 46, 66-71 

Medical and dental expense.. 3,11-13, 26, 35, 55, 61, 93 

»Miscellaneous itemized deductions 16 

Multiple support 26 



R 

*Real estate taxes 14, 25 

Refund 29, 40, 45, 50, 51, 54, 92 

Rents, income and loss (see also Historical 

data) 4, 24, 35, 37 

Age 65 or over 89 

^Depreciation 9, 10 

Additional first year 9, 10 

Marital status 42, 47 

States 78 

Type of deduction 33 

Retirement income 29, 96 

»Tax credit 27, 29, 39, 44, 49, 56, 91, 94, 96 

Return forms 18, 19, 27, 113-160 



INDEX 



166 



Page 
Returns with income tax (see also Historical 

data) 21, 65 

Royalties, income and loss 4, 24, 35, 38 

Age 65 or over 90 

^Depletion 10 

Marital status 43, 48 

States 78 

Type of deduction 33 



Salaries and wages (net) (see also Historical 

data) 22, 34, 36, 51, 52 

Age 65 or over 10, 88 

Comparative data 3-5 

Excludable sick pay 4, 5, 52 

Marital status 41, 46 

Size of source 57 

States 78 

Type of deduction 33 

Sales of capital assets. (See Capital assets, 

gain and loss from sales . ) 
Sales of property other than capital assets. 
(See Property other than capital assets 
sales. ) 

*Sales taxes 14, 15, 25 

Sample description 19-21 

Self-employment tax (see also Historical data).. 3, 4, 

28, 40, 45, 50, 56, 92, 94 
Separate returns of husbands and vdves.. 17, 18, 22, 66, 

68, 70, 73 
Separate returns of husbands and wives and of 
single persons not head of household or sur- 
viving spouse 63 

Short-term capital gains and losses 24, 76, 77 

Sick pay exclusion 4, 5, 52 

Single persons not head of household or surviv- 
ing spouse returns.. 17,18,22,46-50, 67, 69, 71, 75,95 
Social security tax, excess withheld.... 28, 40, 45, 50, 

51, 54, 92 

Sources of data 

Sources of income and loss. (See Income and 
loss, sources.) 

Split income provision 

Standard deduction returns 19, 21, 33, 68, 

*State and local sales taxes 14, 15, 

State data (see also Historical data) 22, 78-87 

*State income taxes 14, 25 

Support test 26 

Surviving spouse returns 17, 18, 22, 67, 69, 71, 74 

Synopsis of tax laws 109 



27 
69 
25 



Tax base. (See Taxable income.) 

Tax credits.. 27, 28, 39, 44, 49, 53, 56, 63, 64, 

Tax due at time of filing 28, 40, 45, 50, 51, 

Tax paid at source 

Tax rates 

Applicable 

Effective 

Income 

Self-employment 

Social security 

Tax table returns 

Taxable and nontaxable returns defined 

Taxable income 39, 

*Age 65 or over 

Alternative tax returns 

For partial tax 11, 

One-half excess long-term gain 

Classes for applicable tax rates 

Comparative data (see also Historical data). 

Cximulated distribution 

Defined 

Form 1040A. 

Form 1040W 

Itemized deductions returns 56, 70, 

Marital status 17, 44, 49, 63, 64 

Normal tax and surtax returns 

Percent distribution 

Standard deduction returns 

States 

Taxes deducted 11, 14, 15, 25, 35, 55, 

Taxpayments 28, 40, 45, 50, 

3-year method. (See Pensions and annuities.) 
Throwback tax, tax credit 



Page 



91. 


94 


54, 


92 




28 




L09 




22 




65 




27 


^, 


28 




28 


19. 


27 




21 


66. 


67 


91. 


94 


63. 


-65 


63, 


64 




64 




22 


3 


. ^ 




32 




27 




51 




53 


71. 


94 


, 66 


-71 


63 


-65 




32 


68. 


69 


78 


-87 


60, 


93 


5'4, 


92 



28 



U 

18 »Unreimbursed expenses 16, 26 



Withheld income tax 28, 40, 45, 50, 51, 54, 92 

Withheld social security tax, excess.... 28, 40, 45, 50, 

51, 54, 92 



U. S. GOVERNMENT PRINTING OFFICE : 1962 O - 662377 



s 



TATISTICS OF INCOME 



Publications in Preparation 

Corporation income Tax Returns with accounting periods ended July 1960-June 1961, Pre- 
liminary 

Income statement and balance sheet information, net income, income subject to tax, income tax lia- 
bility, distributions to stockholders. Classifications by size of total assets (selected items only) and 
by industrial group. Historical summary, 19S6-S7 through 1960-61. (Fall 1962) 

Fiduciary, Gift, and Estate Tax Retums nied during 1961 

FIDUCIARY INCOME TAX RETURNS FOR 1960: Sources of income, deductions, exemptions, income 
tax, tax credits, and taxpayments. Classifications by bank and nonbank administered trusts, estates, 
size of total income and taxable income, tax status, type of tax, and States. Historical data 1951-60. 
GIFT TAX RETURNS FOR 1960: Total gifts, exclusions, deductions, specific exemption," and gift 
tax. Classifications by type of gift, size of taxable gift and total gift, tax status, recurrent donors, 
consent status, and States. 

ESTATE TAX RETURNS: Gross estate, deductions, exemption, estate tax, 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 data 1951-61. (December 1962) 

U. S. Business Tax Retums with accounting periods ended July 1960-June 1961, Prelimi- 
nary 

SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS 

Summary financial statistics from tax and information returns, covering approximately 11 million busi- 
nesses. Number of business organizations, receipts, depreciation, profits, and inventory. Classifica- 
tions by industry, size of business receipts, size of net profit, and size of total assets. (December 
1962) 

Individual income Tax Returns for 1961, Preliminary 

Sources of income, adjusted gross income, total itemized deductions, exemptions, taxable income, 
income tax, tax credits, self-employment tax, tax withheld, and taxpayments, by size of income. Se- 
lected sources of income by States. (June 1963) 

Recent Publications 

Corporation Income Tax Retums with accounting periods ended July 1959-June 1960 (334 pp., SI. 75) 
U. S. Business Tax Retums with accounting periods ended July 1959-June 1960, Sole Proprietorships, 

Partnerships, and Corporations (182 pp., SI. 00) 
Individual Income Tax Retums lor 1959 (157 pp., SI. 00) 

Sales ol Capital assets reported on Individual Income Tax Retums lor 1959 (21 pp., 25<r) 
Fiduciary, Gilt, and Estate Tax Returns tiled during 1959 (116 pp., 70.^) 
Farmers' Cooperative Income Tax Retums (or 1953 (42 pp. , 40(f) 

Statistics of Income publications ore for sale by the Superintendent of Documents, 
U. S. Government Printing Office, Washington 25, D. C. 



i¥