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Full text of "Statistics of income"

BOSTOISI 
PUBLIC 
LIBRARY 




STATISTICS OF INCOME ... 1961 



Individual 

I INCOME TAX 
RETURNS 



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for 1961 






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iioston Public Library 
Superintendent of Documents 

FEB 14 1964 



DEPOSITORY 



U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



Statistics of Income 




1961 



Individual 

INCOME TAX 
RETURNS 



for 1961 






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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service 



Publication No. 79 (12-63) 



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 



UNITED STATES 

government PRINTING OFFICE 

WASHINGTON : 1963 



I 



For sale by the Sui)erintendent of Doeuineiits. I'.S. Government Printius Office, Washington, D.C., 2(M02 - Price ^l.2o 



U. S. TREASURY DEPARTMENT 




Commissione/i sj <JnhmaI /Revenue 



WASHINGTON 25, D. C. 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, November 21, 1963. 



Hon. Douglas Dillon, 
Secretary of the Treasury. 

Dear Mr. Secretary: 

I am transmitting the Statistics of lncome-1961, Individual Income Tax 
Returns. This report was prepared in partial fulfillment of the requirements of 
section 6108 of the Internal Revenue Code of 1954, which provides that statistics 
be published annually with respect to the operation of the income tax laws. The 
statistics in this report relate to the more than 61 million individual income tax 
returns. Forms 1040 and 1040A, filed during calendar year 1962. 

Data are shown for sources of income, excludable sick pay, total itemized 
deductions, exemptions, taxable income, income tax, self-employment tax, tax 
credits, taxpayments, and overpayments, all classified by size of adjusted gross 
income. 

Other significant classifications include tax rates, marital status, patterns 
of income, types of exemptions, and States. Selected sources of income, taxable 
income, and income tax are presented for the 100 largest standard metropolitan 
statistical areas. 

New statistics relating to gross rents and rent expense, interest income 
classified as to type of payer, and income and tax by tax rates are included in 
this report. 




Commissioner of Internal Revenue. 



m 



CONTENTS 

Page 

Guide to basic and historical tables 2 

Individual income tax returns for 1961 3 

Number of returns, income, and taxes 3 

Excludable sick pay ^ 

^ Dividends ^ 

Interest income ^ 

Pensions and annuities 5 

Rents 7 

Capital gains and losses 9 

Sources not supported by Schedule B 9 

Itemized nonbusiness deductions 9 

Exemptions 11 

Individual income tax base and tax by tax rates H 

Marital status of taxpayer 11 

Standard metropolitan statistical areas 11 

Forms 1040A 13 

Sources of data • • • 13 

Description of the sample and limitations of the data 14 

Explanation of classifications and terms 21 

Basic tables, individual returns, 1961 31 

Historical tables, individual returns, 1952-1961 1^5 

Synopsi s of laws ■ •••• 186 

1961 forms and instructions 190 

Index •" 231 

V 



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 and loss 2-4 34-38 

Percent distribution of sources of income 5 53 

Form 1040A returns 6 54 

Itemized deduction returns 7 55 

Size of total deductions 8 57 

Patterns of income 9-11 58-66 

Characteristics of returns with dividends 12 69 

Types of income tax 13 74 

Selected data by marital status and type of deduction 14 75 

Exemptions 15 81 

Capital gains and losses 16 85 

State data 17-18 88-90 

Standard metropolitan statistical area data 19-20 116-120 

Income and tax data by tax rates 21-27 146-172 

HISTORICAL TABLES 

Characteristics of returns 28 176 

Number of returns and adjusted gross income 29 177 

Returns with income tax 30 178 

Sources of income 31 180 

Itemized deductions 32 180 

Sources of income by income classes 33 181 

State data 34 183 

2 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Income and tax statistics for 1961 presented in this 
report were derived from a sample of the nearly 
61,500,000 individual income tax returns filed during 
1962. 

The comparability of income year 1961 and income 
year 1960 data was not significantly affected by amend- 
ments to the Internal Revenue Code of 1954 which were 
effective for years beginning after 1960. 

NUMBER OF RETURNS, INCOME, AND TAXES 

Chart 1 shows the 10-year trend of returns in three 
broad income size classes. Of the 61,500,000 returns 
for 1961, 34,707,000 (56.4 percent) showed income under 
$5,000, 20,784,000 (33.8 percent) showed income $5,000 
under $10,000, and 6,009,000 (9.8 percent) showed income 
$10,000 or more. 

Returns with income under $5,000 were 736,000 fewer 
than for 1960, continuing the downward trend evident for 
the past few years. Returns with income $5,000 under 
$10,000 increased by 518,000 over 1960, and returns with 
income $10,000 or more increased by 690,000. 

Table A indicates the amount of change in the major 
sources of income, taxable income, and taxes for 1961. 
Net adjusted gross income increased to another all time 
high of $329,861,284,000, an amount which was 
$14,394,902,000 more than for 1960. Net gains from 
sales of capital assets, amounting to $7,620,794,000, 
showed the greatest percentage increase of any major 
source of income, 43.8 percent higher than for 1960. 
Interest received of $5,683,167,000 was 12.4 percent 
above the amount for 1960. 



Table A. —NUMBER OF RETURNS, INCOME, AND TAXES: 1961 AND 1960 



Chart 1. -NUMBER OF RETURNS BY SIZE OF ADJUSTED GROSS 
1952-1961 



NCOME 



Mil lions 
70 




Retu: 



Tna under J5 






»10, 



000 



Returns $10. 000 or more 



1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 



Item 


1961 


1960 


Increase or 

decrease (-), 

1961 over 

1960 




(1) 


(2) 


(3) 




61,499,420 

48,582,765 
12,916,655 


61,027,931 

48,060,985 
12,966,946 


471,489 




521,780 




-50,291 








(Mitllon dollmra) 


Adjusted gross income (less deficit) 

Sources of -income: 

Salaries and wages (net) 

Business and profession net profit and 


329,861 

266,902 

22,630 
9,890 

8,949 

7,621 
5,683 
2,759 

1,114 
746 

629 

505 

2,434 

181,780 

42,225 

840 


315,466 

257,918 

21,072 
9,530 

3,966 

5,300 
5,057 
2,728 

962 
655 

635 

584 

2,060 

171,628 

39,464 

834 


14,395 
8,984 
1,558 




360 


Partnership net profit and loss 

Net gain and loss from sales of capital 


-17 
2,321 




626 


Rent net income and loss 

Pensions and annuities: 

Life expectancy method 


31 

152 
91 


Net income and loss from estates and 


-6 


Royalty net income and loss 


-79 
373 




10,152 


Income tax after credits 


2,761 
6 







NOTE: Details may not add because of rounding. 

Taxable income of $181,779,732,000 was $10,151,961,- 
000 higher than for 1960. There were 48,583,000 taxable 
returns with total tax liability of $42,225,498,000 for 
1961, an increase of 522,000 returns and $2,761,342,000 
liability over corresponding figures for 1960. Nontax- 
able returns numbered 12,917,000 for 1961, a decrease 
of 50,000 returns from 1960. 

The self-employment tax on net earnings from self- 
employment increased to $840,149,000 for 1961, less 
than 1 percent above 1960. There was no change in the 
self-employment tax rate of 4-1/2 percent. 



Chart i -COMPONENTS OF ADJUSTED GROSS INCOME, 1961 

19.1% 




X 

/ Salaries y^^ \ income 
and y^ ,0 ,,5 from 
wages V ^^-'^ Other 

\ 80.9% ^V / Sources 

N 


Business profit 
6.9% 




Dividends 
3.0% 


Partnership 
profit 2.7% 


Sale of capital 
assets 2.3% 


Interest 1.7% 


Other Income 
2.5% 


ADJUSTED GROSS INCOME (net) $329. 861, 284. 000 







INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table B.— SOURCES OF INCOME AS A PERCENT OF ADJUSTED GROSS INCOME FOR 

ALL RETURNS AND THREE ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 





Percent of adjuffted gross Income 




All 
returns 


Size of adjusted gross income 


Sources 


Under 
$5,000 


$5,000 
under 

$10,000 


$10,000 
or more 




(1) 


(2) 


(3) 


(*) 


Adjusted gross Income (less deficit) 


100.0 


100.0 


100.0 


100,0 




80.9 

6.9 

3.0 
2.7 

2.3 

1.7 

0.8 

0.3 
0.2 

0.2 
0.2 
0.7 


85.3 

6.2 
1.2 

0.8 

1.0 

2.1 
1.2 

0.8 
0.5 

0.1 
0.1 
0.7 


90.4 

U.I. 
0.9 
1.2 

0.6 

1.0 
0.4 

0.2 
0.1 

0.1 
0.1 
0.5 


63.8 


Business and profession net profit and 








Partnership net profit and loss 

Net gain and loss from sales of capital 


6.4 
5.8 




2.4 






Pensions and annuities: 






0.1 


Net income and loss from estates and 


0.4 


Royalty net income and loss 


0.3 
1.1 







NOTE: Detail may not add to total because of rounding. 

Chart 2 shows the proportion of adjusted gross income 
for 1961 attributable to each major source of income. 
In table B, each source of income is shown as a percent- 
age of adjusted gross income for all returns and for 
returns in three broad income classes. 

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



Adjusted gross Income classes 



Grand total 

Taxable retumB, 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

hton taxable 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, 
RetumB $10,000 or more 



Returns with excludable sick pay 



Number of 
returns 



(1) 



1,637,073 



1,552,636 



3,768 

9,606 

14,163 

21,763 

34,689 
53,627 
71,683 
80,461 
100,496 

209,770 
201,034 
171,458 
142,514 

117,753 

88,234 
63,498 
44,209 
29,342 

19,415 

39,565 
13,665 
16,667 
4,035 
723 

208 

246 

33 

11 



2,965 

10,798 
6,828 
5,774 
7,990 
8,^6 

11,802 
4,711 
6,960 
4,276 
5,340 
8,847 



465,846 
851,171 
320,056 



Salaries and 

wages (net) 

(Thaummtd 

dotlmrt) 



(2) 



11,763,801 



11,547,498 



2,979 
11,522 
23,492 

47,970 

93,210 
170,123 
261,139 
334,805 
464,866 

1,119,692 
1,262,945 

1,249,184 
1,175,999 
1,088,596 

894,838 
699,934 
521,958 
371,600 
260,528 

590,351 
243,306 
408,803 
164,379 
48,462 

13,720 

19,677 

2,518 

902 



216,303 



355 

2,904 
4,227 
6,770 
14,175 
17,227 

31,756 
16,289 
25,241 
16,406 
25,754 
55,199 



1,571,210 
5,949,629 
4,242,962 



Excludable 
sick pay 

dollmraj 



(3) 



755,604 



651,699 



1,402 

3,921 

9,224 

10,684 

17,621 
26,327 
36,462 
34,m 
44,343 

88,946 
79,851 
59,653 
55,537 
46,789 

33,789 
24,640 
17.342 
11,977 
8,064 

18,670 
8,133 

10,038 

3,299 

454 

189 
194 



103,905 



6,409 

17,695 

10,436 

5,934 

8,611 

13,555 

12,420 
4,772 
6,482 
3,068 
5,796 
8,727 



279,273 
339,297 
137,034 



EXCLUDABLE SICK PAY 

Wage earners who received compensation for periods 
of absence from work because of sickness or injury 
were permitted to deduct an amount of sick pay from 
gross salaries and wages received. When covered by 
an employer provided wage continuation plan, the em- 
ployee was allowed a deduction, not to exceed $100 a 
week, for sick pay received in lieu of wages. Sick pay 
could be deducted only on Form 1040. 

Table C shows that excludable sick pay was reported 
on 1,637,000 returns for 1961, about the same number 
as for 1960. The amount of excludable sick pay deducted 
for 1961 was $755,604,000, over 6 percent of the 
$12,519,405,000 gross salaries and wages from which 
it was deducted. 

DIVIDENDS 

Individuals reported total domestic and foreign divi- 
dends of $10,281,918,000 of which $9,889,743,000 was 
included in adjusted gross income. Dividend figures 
are understated because of two factors. (1) Salary and 
wage earners filing Form 1040 with not more than $200 
of dividends and interest did not have to file a separate 
schedule and itemize the sources and amounts of divi- 
dends and interest. Any amounts of dividends (after 
exclusions) and interest on these returns were not 
identifiable as such, and are included in a new item 
tabulated for 1961, "sources not supported by Schedule 
B." Table 2 shows that this item amounted to 
$601,756,000. (2) Dividends in "other income" on Forms 
1040A could not be identified. 

Dividend exclusions from gross- income totaled 
$392,175,000 and the tax credit for dividends received 
amounted to $320,267,000. 

Over 76 percent, $7,566,524,000, of the dividends in 
adjusted gross income were reported by individuals 
with income $10,000 or more. 

Table D shows the frequency and amount of dividends 
in adjusted gross income, total dividends received, 
dividends eligible and not eligible for exclusion, divi- 
dend exclusions, dividends eligible for tax credit, and 
dividend tax credit, compiled from returns which had 
dividend receipts shown separately on Schedule B of 
Form 1040. Taxpayers who did not need to report their 
dividends separately on Schedule B were still allowed 
the dividend tax credit. Dividend tax credits amounting 
to $4,529,000 were shown on 95,000 Form 1040 returns 
of taxpayers who did not report their dividends 
separately. 

INTEREST INCOME 

Interest received totaling $5,683,167,000 was reported 
on 10,032,000 Form 1040 returns for 1961. This year, 
for the first time, interest received by individuals was 
classified according to the type of payer of that interest. 

Table E shows the frequency and amount of interest 
received from six specific sources and one category of 
"Other payers." These types of payers of interest are 
described below. 

Banks. --Over 29 percent, or $1,658,264,000, of the 
total interest received was from banks, which included 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table D.— FORM 1040 RETURNS WITH DIVIDENDS 

TAX 


IN SCHEDULE B: DIVIDENDS ELIGIBLE 
CREDIT FOR DIVIDENDS RECEIVED, BY 


AND INELIGIBLE FOR EXCLUSION, DIVIDENDS ELIGIBLE FOR 
ADJUSTED GROSS INCOME CLASSES 


TAX CREDIT, AND 




Dividends (after 
excluyions) 


Domestic and foreign dividends received 


Dividend exclusions 
from gi-oss income 


Dividends eligible 
for tax credit 


Tax credit for 
dividends recei.ed' 




Total 


Not eligible for 
exclusions 


Eligible for 
exclusions 




Number of 
returns 


Amount 
dotlmrwj 


Number of 
returns 


Amount 
rTTMWMnrf 
dolUr,} 


Number of 
returns 


Amount 
rTTwMMd 

dotlTM) 


Number of 
returns 


Amount 


Number of 
returns 


Amount 

dotUrt) 


Number of 
returns 


Amount 

fThoBCaiMJ 
dollmtm) 


Number oi 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


Grand total 


5,037,615 


9,889,743 


6.370,720 


10,281.918 


650,179 


229,700 


6,223,781 


10,052,218 


6,201,629 


392,175 


4,801,382 


9,660,043 


3,638,559 


320,267 


Taxable returns, total 


4,368,591 


9,313,657 


5,553,291 


9,660,620 


565,498 


214,108 


5,444,133' 


9,446,512 


5,430,091 


346,963 


4,180,284 


9,099,549 


3,555,973 


318,549 




30,672 
55,763 
77,569 
93,127 

118,123 
128,653 
126,713 
151,976 
163,272 

315,473 
334,758 
315,727 
279,580 
253,826 

225,739 
192,652 
171,970 
139,126 
120,736 

393,761 
204,628 
351,325 
95,505 
15,588 

5,166 

5,846 

948 

369 

669,024 


12,457 
27,725 
45,790 
49,231 

80,212 

99,156 

99,529 

107,937 

108,078 

249,265 
252,023 
246,986 
235,333 
251,934 

225,972 
220,215 
212,835 
193,497 
173,657 

790,044 

599,693 

1,828,861 

1,311,215 

530,095 

291,172 
594,702 
216,469 
259, 574 

576,086 


34,712 

64,498 

89,150 

109,922 

145,173 
155,143 
165,473 
191,058 
206,541 

417,025 
452,098 
438,760 
379,543 
342,061 

311,938 
264,331 
228,584 
180,176 
152,281 

476,826 
234,492 
385,897 
99,281 
15,908 

5,206 

5,890 

953 

371 

817,429 


14,027 
30,626 
49,970 
54,445 

87,475 
107,213 
108,195 
117,600 
119,240 

271,793 
277,696 
272,358 
258,378 
273, 586 

245,933 
237,503 
228,346 
205,905 
184,416 

824,919 

617,514 

1,859,514 

1,319,532 

531,453 

291,620 
595,209 
216,550 
259,604 

621,298 


3,192 

6,812 

9,164 

12,143 

11,659 
13,178 
15,320 
22,216 
18,766 

42,910 
40,714 
36,102 
29,811 
35,278 

26,283 
23,227 
20,039 
17,273 
13,785 

48,729 
26,544 
58,314 
23,797 
5,212 

1,899 

2,512 

449 

170 

84,681 


323 
1,515 
1,316 
2,164 

693 
1,911 
3,034 
3,187 
2,146 

6,403 
4,656 
5,705 
4,354 
6,613 

4,972 
4,982 

5,147 
5,034 
4,654 

17,193 
12,971 
42,029 
34,178 
14,355 

5,407 

12,893 

3,289 

2,984 

15,592 


33,868 

62,132 

86,283 

105,479 

141,329 
150,018 
161,482 
182,568 

201,171 

403,843 
438, UO 
428,978 
375,329 
335,727 

306,746 
260,394 
225,460 
177,969 
150,448 

472,851 

233,132 

383,720 

98, 838 

15,865 

5,192 

5,877 

953 

371 

779,648 


13,704 
29,111 
48,654 
52,2a 

86,782 
105,302 
105,161 
114,413 
117,094 

265,390 
273,040 
266,653 
254,024 
266,973 

240,961 
232,521 
223,199 
200,871 
179,762 

807,726 

604,543 

1,817,485 

1,285,354 

517,098 

286,213 
582,316 
a3.261 
256,620 

605,706 


33,868 

61,695 

86,079 

104,503 

141,023 
149,713 
161,045 
182,364 
200,453 

401,921 
436,463 
427,631 
374, 892 
334,672 

306,067 
259,581 
225,054 
177,630 
150,177 

472,105 

232,997 

383,180 

98,731 

15,861 

5,189 

5,873 

953 

371 

771,538 


1,570 
2,901 
4,180 
5,214 

7,263 
8,057 
8,666 
9,663 
11,162 

22,528 
25,673 

25,372 
23,045 
21,652 

19,961 
17,288 
15, 5U 
12,408 
10,759 

34,875 
17,821 
30,653 
8,317 
1,358 

448 
507 
81 
30 

45,212 


29,828 
52,757 
74,061 
86,464 

112,560 
121,912 
120,604 
139,439 
153,763 

294,011 
314,363 
297,872 
269,547 
241,492 

215,259 
184,372 
165,750 
134,343 
116,800 

384,444 

201,333 

346,769 

94,760 

15,492 

5,145 

5,827 

948 

369 

6a, 098 


12,134 
26,210 
44,474 
47,067 

79,519 
97,245 
96,495 

104,750 
105,932 

242,862 
247,367 
241,281 
230,979 
245,321 

221,000 
215,233 
207,688 
188,463 
169,003 

772,851 

586.722 

1,786,832 

1,277,037 

515,740 

285,765 
581,809 
a3,180 
256,590 

560,494 


22,099 
42,031 
59,521 
62,565 

90,560 

97,200 

97,832 

112,618 

126,072 

233,690 
256,413 
239,673 
222,009 
207,429 

179,690 
154,225 
143,638 
116,201 
103,404 

343,277 

187,340 

332,566 

93,137 

15.355 

5,121 

5,794 

945 

3o8 

82,581 


125 




504 




875 










43 000 under t3 500 


2,472 




2,732 








3 318 








8 212 








8 105 






$10,000 unijer $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 


7,831 
7.800 
7,434 
6,857 
6,113 

28,243 
21.437 
65,236 
47,390 
18,668 

10,199 
19,719 
6,735 
8 162 


Nontaxable returns, total 


1,713 


No adjusted gross income 


33,144 

53, 310 

89,612 

127,085 

109,100 

74,130 

59,898 
46,302 
19,907 
15,116 
11,964 
29,456 


45,034 

12,621 
31,907 
57,774 
58,435 
51,789 

46,457 
45,505 
18,506 
19,974 
16,344 
171,740 


44,436 

70,274 
106,231 
151,007 
133, 590 

89,874 

72,194 
54,383 
25,846 
19,528 
15,198 
34,868 


47,428 

15.945 
37,102 
65,437 
65,630 
57,026 

50,808 
49,065 
20,219 
21,214 
17,323 
174,101 


5,964 

6,758 

8,336 

15,651 

12,324 

11,611 

5,736 
5,988 

ih 

2,054 
4,909 


1,592 

706 
1,165 
2,816 

912 
1,970 

991 
915 

(^) 
325 

{') 

3,733 


41,186 

65,687 
102,051 
142,483 
128,105 

84,617 

69,926 
52,228 
25,127 
18,888 
14,994 
34,356 


45,836 

15,239 
35,937 
62,6a 
64,718 
55,056 

49,817 
48,150 
19,953 
20,889 
17,122 
170,368 


40,948 

65,216 
100,536 
140,399 
125,452 

84,312 

69,590 
52,024 
25,127 
18,888 
14,994 
34,052 


2,394 

3,324 
5,195 
7,663 
7,195 
5,237 

4,351 
3,560 
1,713 
1,240 
979 
2,361 


29,386 

47,412 
84,815 
116,813 
102,303 
67, 592 

56,317 
43, 374 
19, 320 
14,271 
11,324 
28,171 


43,442 

11,915 
30,742 
54,958 
57, 523 
49, 819 

45,466 
44,590 
18,240 
19,649 
16,143 
168,007 


15,806 
15,363 

14,100 
12,066 
4,239 
5,706 
4,402 
5,019 


- 


4600 mider tl 000 


(') 






4l 500 under i2 000 


211 


$2 000 under $2 500 


313 




306 


43 000 under 43 500 


315 






4i 000 under 4^ 500 










185 






Returns under $5,000 

Returns $5,000 under $10,000... 
Returns $10,000 or more 


1,585,436 
1,522,540 
1,929,639 


1,034,461 
1,288,758 
7, 566, 524 


1,944,231 
2,057,794 
2,368,695 


1,135,988 
1,408,937 
7.736,993 


192,222 
188,855 
269,102 


28,148 
29,288 
172,264 


1,869,622 
2,009,856 
2,344,303 


1,107,840 
1,379,649 
7,564,729 


1,858,229 
2,003,144 
2,340,256 


101,527 
120,179 
170,469 


1,484,315 
1,439,252 
1,877.315 


1,006,313 
1,259,470 
7,394,260 


768,060 
1,163,721 
1,686,778 


17,669 
40,699 
261,399 



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

^The estimates in these columns have been revised from those shown in table B of the Preliminary Report, Statistics of Income-1961, Individual Income Tax Returns. 

^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 



national banks, State banks, savings banks, mutual 
savings banks, and trust companies. 

Savings institutions. --Another 20 percent of interest 
received, $1,154,828,000, was from savings and loan 
associations, building and loan associations, cooperative 
banks, homestead associations, and credit unions. 

Other financial institutions. --Three percent, or 
$172,755,000, of interest was from industrial loan 
companies, finance companies, bond and mortgage com- 
panies, and from security brokers and dealers. 

Insurance companies. --About 1.7 percent, or 
$98,900,000 of interest was received from private 
insurance companies. 

Nonfinancial business and individuals. --The largest 
portion of interest received, 31.2 percent ($1,774,409,- 
000), was from corporate and non-corporate businesses 
not engaged in financial operations, and from individuals. 

Federal Government. --Individuals reported$655,076,- 
000, or 11.5 percent of the total, of interest from U. S. 
Government obligations such as Treasury bills, notes, 
certificates, bonds, postal savings accounts, and Federal 
tax refunds. 



Other payers. --The remaining three percent of interest 
received, $168,935,000, was from sources not elsewhere 
classified or not specifically stated. This amount also 
included a small amount of income which was erroneously 
reported as interest. 

PENSIONS AND ANNUITIES 

Pension and annuity income amounting to $ 1 ,860, 193,000 
was included in adjusted gross income for 1961. Pensions 
and annuities were reported under two methods on Form 
1040: the general rule, referred to as the life expect- 
ancy method, and the 3-year method. An explanation 
of how taxpayers report income under these methods is 
explained on page 24. 

Table F shows that there were 856,000 returns with 
$1,114,271,000 of pensions and annuities in adjusted 
gross income under the life expectancy method. Under 
this method, cost of $187,482,000 was excluded on 
297,000 returns. Most of the individuals reporting 
income under the life expectancy method did not contri- 
bute to the cost of the pension or annuity, and thereby 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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.5 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 

Table F.— PENSIONS AND ANNUITIES IN SCHEDULE B— RECEIPTS, COST EXCLUDED, AND TAXABLE PORTION, REPORTED UNDER LIFE EXPECTANCY AND 3-VEAR METHODS, 

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 $.i,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 $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 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 



Life expectancy method 



Receipts 



Number of 
returns 



"TIT 



758,582 



437,087 



7,756 
16,566 
25,291 

28,866 
36,643 
32,459 
34,930 
29,961 

51, 376 
39,457 
31,009 
22,667 
19,204 

15,574 
11,400 
10,677 
8,250 
6,354 

20, 167 

10,360 

18,469 

6,151 

1,273 

452 

513 

87 

33 



10,756 
23,688 
60,134 
57,278 
48,419 

29,256 
18,637 
7,119 

7,421 
2,958 
2,809 



482,300 
166,112 
110,170 



Amount 
(Thautmd 
dalUrt) 



IW 



1,139,450 



816,306 



6,645 
16, 356 
28,164 

33,711 
58,684 
49, 247 
60,078 
44,079 

72,904 
60,806 
59,471 
37,253 
34,075 

27, 327 
17, 247 
19,096 
17,770 
14, 670 

43, 677 
25,236 
48,117 
26,226 
6,933 

2,912 

3,757 

551 

296 



323,144 



8,744 
17,868 
47, 192 
66,041 
66,374 

44,556 
30, 973 
14, 612 
12,788 
5,929 
4,290 



616,836 
267,548 
255,066 



Cost excluded 



Number of 
returns 



(3) 



296,724 



220,487 



(1) 
3,324 
4,276 
8,431 

10,413 
13,269 
13,212 
14,445 
11,359 

20,103 
19,935 
15,859 
10,661 
9,621 

7,734 
6,107 
5,833 
4,692 
3,190 

12,010 
6,448 

12,904 

4,347 

924 

300 

337 

60 

22 



76,237 



(1) 

7,258 

u,157 

14,344 

14,607 

11,985 

8,810 
4,520 



6,618 



153,959 
77,734 
65,031 



Amount 

(ThouMnd 
datlmrt) 



(■4) 



187,482 



146, 698 



1,457 
1,791 
3,708 

4,323 
9,522 
6,054 

7,425 
7,702 

10,017 
10,281 
12,722 
5,691 
4,980 

5,505 
3,246 
3,979 
2,905 
3,222 

9,081 
6,317 
14,680 
7,847 
1,874 

848 
977 
136 

70 



40,784 



4,512 
4,247 
5,136 
8,391 
6,214 

4,770 
2,974 



82,061 
44,459 
60,962 



Taxable portion 



Number of 
returns 



(5) 



855,974 



545,628 



1,244 
8,427 
20, 358 
30,627 

31,825 
40,991 
35,651 
39,769 
32,920 

57,293 
42,774 
34,405 
25, 690 
21,389 

17,607 
12,993 
12,068 
8,962 
7,406 

21,898 

11,547 

20,436 

6,787 

1,370 

498 
562 
95 
36 



310,346 



10,696 
27,011 
69,902 
66,820 
55,169 

33,813 
19, 978 
9,568 

8,294 
3,294 
3,015 



549,143 
184,052 
122,779 



Amount 
(Thwmand 
dotUra) 



(6) 



i,m,27i 



783,920 



720 

5,644 

18, 856 

30,445 

35,654 
56,665 
49,824 
59,098 
43,955 

72, 879 
60,454 
52,652 
36,216 
32,007 

24,769 
17,401 
18,307 
17,017 
13,460 

39,422 
22,731 
42,119 
21,196 
5,905 

2,418 

3,407 

466 

233 



330, 351 



4,751 
16,433 
50,424 
68,382 
67,154 

47,107 
30,804 
18,943 
13,469 
6,946 
3,353 



627,859 
256,488 
229,924 



3-year metbod 



Receipts 



Number of 
returns 



(7) 



431,103 



260.769 



4,L27 
7,217 
12,971 

18,145 
19,962 

17,315 
21,405 
17, 139 

29, 566 
24,787 
18, 139 
12,504 
14, 395 

6,877 
5,560 
4,001 
3,966 
2,J?4 

7,938 
3,834 
5,359 
1,297 
212 

102 

133 

16 

8 



2,958 

U,212 
9,918 
27, 174 
28,970 
32,881 

26,481 

15,708 

7,319 

3,324 

4,389 



287, 628 
101,756 
41,719 



(8) 



869,788 



591, 049 



(M 
6,324 
9,409 
17,347 

30,715 
40,393 
33, 330 
46,492 
44,554 

62,889 
57,459 
44,053 
29,337 
30, 652 

15,694 
14, 588 

10,352 

11,734 

5,788 

23,783 
14,500 
25,560 
10,116 
1,830 

1,153 

1,610 

117 

133 



5,974 

20, 591 
12,871 
28,221 
37,727 
49,930 

50,402 

33,928 

20,942 

8,382 

9,771 



502,711 
230,060 
137,017 



Cost excluded 



Number of 
returns 



(9) 



130,830 



85,566 



3,120 

4,097 

4,605 
6,019 
6,588 
7,289 
5,185 

7,696 
7,892 
6,648 
4,440 
6,229 

2,811 
2,000 
1,424 
1,695 
882 

3,190 

1,493 

1,699 

433 

58 

29 

41 

3 



45,264 



C) 



9,362 
5,720 
8,457 
4,635 
5,365 

4,432 



4,640 



81,725 
33,342 
15,763 



Amqunt 
(Tham*^*d 



(10) 



5,767 

5,783 
9,084 
7,434 
13, 563 

7,357 

12,471 
11,440 
11,261 
5,509 
13,301 

3,466 

3,797 
2,147 
3,290 
1,031 

7,454 
3,635 
6,137 
2,372 
256 

257 
305 

7 



67, 827 



19,186 
7,212 

10,094 
",084 
5,288 

7,274 



122,262 
54,264 
34,161 



Taxable portion 



Number of 
retume 



Ul) 



243,304. 



(M 
3,893 
7,967 

12,432 

17,270 
20,896 

18,050 
18,416 
17,343 

27,187 
24,052 
17,468 
11,260 
U,123 

6,271 
5,188 
4,136 
3,390 
2,204 

7,701 
3,835 
5,323 
1,326 

215 

99 

150 

16 

9 




288,486 
93,455 
39,905 



Amount 

rThMMNf 



(12) 



507,259 



(M 
3,724 
7,965 

13,076 

26,398 
37,356 
31,062 
36,853 
41,309 

52,822 
51,943 
40,565 
26,408 
18,933 

13,971 

11,617 

9,703 

9,428 

5,172 

19,904 

13,245 

21,368 

9,014 

1,703 

1,058 

1,622 

123 

190 



(') 

1,847 

6,712 

22,723 

37,880 

43,315 

46,264 

34,795 

22,553 

8,251 

9,068 



431,693 
196,059 
118,170 



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

^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 



had no cost to exclude. Under the 3-year method, 
individuals reported $745,922,000 of pensions and annui- 
ties in adjusted gross income on 422,000 returns for 
1961. Cost of $210,687,000 was excluded on 131,000 
returns. When income is reported under the 3-year 
method, the individual's cost of the pension and annuity 
must be recovered in three years or less. After the 
cost is recovered, all receipts are included in adjusted 
gross income. 

Total receipts from pensions and annuities reported 
on Form 1040 under both methods amounted to 
$2,009,238,000 of which $398,169,000, or 19.8 percent, 
representing cost was excluded from income. 

Data in table F were obtained from all returns which 
had any entry on the pension and annuity schedule. Some 
taxpayers had to report only the taxable portion of the 
pension or annuity, and therefore had no entries for 
receipts or cost excluded. Other taxpayers had no 
taxable portion, but reported receipts and cost excluded. 
The 1961 data on receipts and cost excluded are not 
•comparable with those shown for 1960, as the 1960 
data were derived from only those returns which had a 



taxable portion of pension and annuity income. The 
1960 data on receipts and cost excluded are therefore 
understated to the extent that returns with no taxable 
portion were not tabulated. 

The number of returns with income reported under 
the life expectancy method when combined with those 
returns with income under the 3-year method will not 
be the total number of returns with pension and annuity 
income because some returns have income reported 
under both methods. The total pension and annuity 
income, however, can be obtained by combining amounts 
reported under each method. 



RENTS 

A description of the framework taxpayers use to 
compute rental income, based on all the information in 
the rent schedule of Form 1040, is available for income 
year 1961. Table G shows how the net rent income of 
$3,661,172,000 reported on 3,863,000 returns and the 
net rent loss of $902,263,000 reported on 1,795,000 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table G . —RENTS IN SCHEDULE B— GROSS RENTS RECEIVED, DEPRECIATION, REPAIRS, OTHER EXPENSES, AND NET INCOME OR LOSS BY ADJUSTED CROSS INCQKE CLASSES 



Adjusted gross income classes 



Number of 
returns 


Gross rents received 


Depreciation 


Repairs 


Other expenses 


Net income 


Number of 


Amount 


Number of 


Ajnount 


Number of 


Amount 


Number of 


Amount 


from rents 




returns 




returns 


frhouaaiM/ 


returns 


(Thoutm^ 


returns 


rTTwuMml 


rrTtMiMMi 






dotlmrm) 




d0/J«r«; 




iklluw) 




dollmra} 


dolUrO 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


5,658, ii3 


5,584,927 


11,907,309 


4,648,179 


3,085,048 


3,613,223 


1,091,364 


4,843,358 


4,971,983 


'2,758,909 


3,863,372 


3,863,372 


9,369,851 


2,935,451 


1,923,278 


2,267,387 


655,574 


3,115,074 


3,129,827 


3,661,172 


47,039 


47,039 


135,843 


27,917 


28,251 


13,650 


9,920 


30,128 


49,109 


48,563 


121,956 


121,956 


151,073 


84,395 


35,408 


68,403 


15,084 


96,905 


58,920 


41,661 


168,024 


168,024 


207, 147 


104,587 


38,512 


80,076 


17,831 


126,226 


70,565 


80,239 


269,286 


269,286 


431,086 


164,268 


76,024 


140,468 


33, 665 


200,403 


149,727 


171,670 


230,633 


230,633 


382, 583 


147,645 


64,892 


127,038 


32,980 


176, 4U 


115,468 


169,243 


192,967 


192,967 


352,663 


128,933 


63,864 


99, 653 


27,250 


146,463 


112,030 


149,469 


18i,903 


184,903 


371,246 


135,707 


74,004 


103,131 


28,052 


145,709 


U7,002 


152,188 


168,591 


168,591 


328,771 


126,879 


62,859 


98,558 


28, U5 


133,002 


102,905 


134,892 


157,977 


157,977 


290,481 


118,172 


54,170 


97,481 


23,258 


123,735 


94,737 


US, 316 


162,737 


162,737 


304,727 


130,004 


66,087 


93, 533 


19,704 


132,208 


100, 521 


118,415 


162,896 


162,896 


327,123 


126,977 


72,460 


99,299 


26,551 


134,934 


111,421 


U6,691 


331,581 


331,581 


623,732 


266,826 


135,649 


212,833 


in.snj 


278,246 


223,745 


211,465 


304,772 


304,772 


555,916 


249,419 


127,430 


198,599 


41,506 


251,237 


138,745 


193,235 


271,445 


271,445 


504,325 


227,262 


112,609 


175,606 


39,432 


232,264 


172,127 


130,157 


2ia,225 


211,225 


495,371 


177,548 


110,193 


134,399 


38,098 


179,041 


170,161 


176,919 


165,319 


165,319 


384,061 


134,753 


86,164 


104,142 


28,246 


140,739 


128,902 


140,749 


125,103 


125,103 


330, 558 


103,450 


70,218 


80,456 


22,549 


105,986 


112,619 


125,172 


91,815 


91,815 


259,737 


77,087 


56,461 


58,127 


17,955 


78,300 


90,492 


94,329 


74,371 


74,371 


233,625 


62,052 


49, 593 


45,453 


15,827 


61,638 


77,864 


90,341 


53,725 


53,725 


191,740 


44,493 


39,432 


32,138 


13,029 


44,654 


66,767 


72,5L2 


43,938 


43,938 


172,861 


35,640 


34,223 


26,394 


10,789 


37,071 


56,830 


71,019 


125,347 


125,347 


612,638 


100,991 


125,891 


72,862 


39, 119 


102, 524 


203, 669 


243,959 


62,346 


62,346 


402,404 


51,258 


79,257 


34,011 


20,800 


50, 354 


130,143 


172,204 


102,968 


102,968 


826,308 


83,748 


164,777 


51,693 


38,359 


82,015 


255,906 


367,266 


25,662 


25,662 


346,602 


20,411 


65,969 


11,749 


15,225 


19,938 


115,022 


150,386 


3,381 


3,881 


71,729 


2,942 


13,215 


1,553 


2,574 


2,876 


23,034 


32,906 


1,196 


1,196 


23,262 


891 


4,607 


473 


656 


849 


7,424 


10,575 


1,388 


1,388 


39,076 


993 


8,710 


506 


392 


976 


13, 672 


15,802 


201 


201 


9,445 


141 


1,505 


76 


197 


142 


3,593 


4,150 


80 


80 


3,718 


57 


844 


17 


38 


50 


1,657 


1,179 


1,794,971 


1,721,555 


2,537,458 


1,712,723 


1,161,770 


1,350,836 


435,790 


1,728,284 


1,842,161 


902,263 


46,087 


44,287 


175,749 


42,406 


62,922 


34, 5X 


30,110 


44,348 


142,057 


59,340 


35,212 


33,932 


46,392 


32,752 


20,575 


24,872 


9,992 


33,220 


30,647 


14,322 


37,036 


36,090 


45,889 


33,132 


17,470 


26,186 


10,205 


35,887 


32,858 


14,644 


47,964 


46,137 


58,543 


43,690 


24,881 


35,527 


11,236 


46,468 


42,365 


19,939 


54,426 


52,293 


87,483 


49,545 


42,504 


38,925 


16,751 


50,517 


53,438 


30,210 


53,388 


51,795 


67,094 


50,246 


30,302 


40,082 


12,151 


51,629 


49,121 


24,480 


62,543 


59,069 


70,506 


59,747 


31,981 


47,201 


12,758 


61,160 


51,986 


26,219 


67,741 


64,914 


84,251 


64,813 


40,291 


52,180 


14,438 


64,843 


62,166 


32,644 


79,311 


76,846 


89, 559 


74,796 


37,395 


60,898 


17,837 


76,439 


63,489 


29,162 


87,075 


82,965 


86,863 


83,112 


41,383 


64,621 


15,925 


84,107 


62,743 


33, 188 


94,799 


90,254 


103,493 


91,739 


48,449 


71,738 


16,426 


90,891 


74,779 


36,161 


190,922 


184, 558 


194,032 


185,236 


89,108 


143,621 


34,810 


184,189 


135,871 


65,757 


188,929 


183,556 


223,281 


183,509 


102,407 


147, 5U 


40,651 


183,197 


158,158 


77,935 


172,897 


166,412 


198, 328 


166,951 


92,457 


134,972 


36,510 


168,994 


137,568 


68,207 


133,465 


129, 919 


174,688 


127,577 


79, 522 


105,775 


35,145 


127, 574 


119,761 


59,740 


99,802 


94,624 


107, 598 


96,534 


48,811 


73, 565 


19,103 


95,732 


78,433 


38,749 


73,371 


71,166 


100,483 


70,749 


46,346 


56,703 


17,292 


70,859 


69,661 


32,316 


51,769 


49,257 


75,598 


49,563 


34,985 


38,910 


12,546 


49,901 


53,696 


25,629 


37,908 


35,804 


55,095 


36,381 


27,608 


28,435 


9,477 


36,143 


41, U9 


23,109 


26,934 


25,645 


44,825 


25,679 


21,899 


20,112 


7,101 


25,882 


32, 023 


16,203 


21,464 


20,275 


45,990 


20,649 


21,428 


16,404 


6,772 


20,648 


33,906 


16, U6 


55,660 


52,127 


113,389 


52,365 


55,510 


38,619 


16,400 


53,334 


34,683 


43,204 


24,759 


23,026 


69,191 


23,637 


32,870 


17, 569 


9,589 


23,875 


52,594 


25,362 


38,559 


34,886 


118,536 


36,044 


60,870 


24,497 


13,930 


36,379 


91,347 


47,611 


9,772 


8,908 


49,915 


8,952 


25,151 


5,642 


5,530 


9,097 


40,544 


21,310 


1,601 


1,438 


16,225 


1,489 


8,337 


901 


1,171 


1,470 


13,883 


7,171 


565 


486 


6,169 


509 


3,260 


313 


385 


526 


5,050 


2,526 


782 


686 


14,135 


718 


7,579 


401 


766 


716 


11,544 


5,754 


150 


130 


11,572 


136 


3,662 


74 


671 


136 


9,657 


2,418 


80 


70 


2,586 


72 


1,807 


43 


112 


73 


2,004 


1,337 



Grand total. 



RETURNS WITH NET INCOME FBOU RENTS 



Total. 



No adjusted gross income. 

Under $600 

$600 under $1,000 

il,000 under $1, 500 

»1,500 under $2,000 

$2,000 under $2,500 

i2,500 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 $150,00 

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



RETURNS WITH NET LOSS FBDM RENTS 



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 

42,500 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



See text for "Description of the Sajiple and ! 
Net income minus net loss. 



itations of the Data,' 



returns relates to gross rents received amounting to 
$11,907,309,000 and rent expense amounting to 
$9,148,400,000. 

Rent expense for .depreciation, the allowance for 
exhaustion, wear and tear, and obsolescence of property, 
totaled $3,085,048,000. 

Repairs of $1,091,364,000 were deducted from gross 
rents received for 1961. Repairs and maintenance which 
did not appreciably add to the value, utility, or useful 
life of the property were allowed as rent expense. 

Other expenses deducted from gross rents amounted 
to $4,971,988,000. These included such items as com- 



missions for the collection of rent, advertising, janitor 
and maid service, water, fuel, fire and liability insur- 
ance, taxes, and interest. Other expenses also included 
any expense not specifically allocated to depreciation 
or repairs. 

The data in table G represent only rent information 
reported in Schedule B, Form 1040 for 1961. Any rent 
information reported in Schedule C (business or profes- 
sion) or Schedule F (farm) of Form 1040 is not included 
in this tabulation. Data for businesses and farms can be 
found in the Statistics of Income series of reports 
entitled U. S. Business Tax Returns. 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



« CAPITAL GAINS AND LOSSES 

Table H shows the frequency and amount of capital 
gains and losses for 1961 and 1960. Capital gain in 
adjusted gross income reached an all-time high of 
$8,290,879,000 for 1961, a $2,287,020,000 increase over 
1960. Capital losses deducted in computing adjusted 
gross income declined slightly from $704,284,000 for 
1960 to $670,085,000 for 1961. 

Only 50 percent of the net long-term capital gain in 
excess of any net short-term loss was included in 
adjusted gross income. Net short-term capital gain in 
excess of any net long-term loss was included in full. 
The maximum capital loss which could be deducted from 
adjusted gross income was $1,000 per return. 

Table H.— CAPITAL GAINS AND LOSSES, 1961 AND 1960 

[Taxable and nontaxable returns] 





Capital gain in adjusted 
gross income 


Capital losses 


Income year 


Number of 
returns 


Amount 
doltmra) 


Number of 
returns 


Amount 




Before 
limitation 


After 
limitation 




(1) 


(2) 


(3) 


(4) 


(5) 


1961 

1960 


4,698,499 
3,841,694 


8,290,879 
6,003,859 


1,097,455 
1,154,339 


2,305,400 
2,440,818 


670,085 
704,284 


Difference 


856,805 


2,287,020 


-56,884 


-135,418 


-34,199 



Table I shows returns with a capital loss in adjusted 
gross income 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 limitation, and (2) returns on 
which the capital loss was only partly deducted this 
year, because the loss exceeded the statutory limitation 
which is, in general, $1,000. 

Of the 1,097,000 returns with capital loss, 66 percent, 
or 725,000, showed the capital loss completely deducted 
in 1961. However, these 725,000 returns had only 13 
percent, or $303,426,000, of the total net loss before 
limitation. 



-LOSSES FROM SALES OF CAPITAL ASSETS, 

[Taxable and nontaxable returns] 



1961 





Number of 
returns 


Net loss 


Approximate 


Returns with capital loss 


Before 
limitation 


After 
limitation 


carryover 
to 1962 




(1) 


(2) 


(3) 


(4) 




1,097,455 


frrMOHiNf doIUra) 




2,305,400 


670,085 








Loss completely deducted, total 

No carryover from 1956-1960 

With carryover from 1956-1960 

Loss partially deducted, total 

No carryover from 1956-1960 

With carryover from 1956-1960 


724,880 

.664,706 
60,174 

372,575 

245,632 
126,943 


303,426 

266,717 
36,709 

2,001,974 

1,075,097 
926,877 


303,426 

266,717 
36,709 

366,659 

240,197 
126,462 


1,635,315 

334,900 
800,415 



Those returns with capital loss partially deducted 
numbered 373,000, and showed $2,001,974,000 of net 
loss before limitation. The net loss after limitation, 
the amount allowed as a deduction in computing adjusted 
gross income, was only $366,659,000. The loss not 
deductible, $1,635,315,000, gives an approximate esti- 
mate of the amount of capital loss carryover into 1962 



from this group of returns. Of this loss, $834,900,000 
was reported on returns with no capital loss carryover 
from 1956-1960. All of this loss can be carried over 
to 1962. The remaining $800,415,000 of loss not deduct- 
ible in 1961 was reported on returns which had a 
capital loss carryover from 1956-1960. Any portion of 
this loss not deductible which was capital loss carried 
over from 1956 could not be carried into 1962, inasmuch 
as the 5-year carryover period has elapsed. The 
amount of 1956 carryover that was never deducted 
because of the 5-year limitation could not be determined 
from the return. 

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, classi- 
fied 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. Accompanying the basic 
tables is a discussion of the data and a summary of the 
tax law provisions applicable to capital gains and losses. 



SOURCES NOT SUPPORTED BY SCHEDULE B 

For 1961, wage earners who had $200 or less of divi- 
dends and interest did not need to detail that income on 
a separate schedule (Schedule B), but could report the 
dividends and interest as a single figure on the front 
page of the return. 

Table J shows the frequency of returns with sources 
not supported by a Schedule B, classified by the size of 
the unsupported amount. There were 2,185,000 Forms 
1040 with income not detailed on Schedule B, but re- 
ported on line 5 of page 1. It is assumed that most of 
this income was dividends and interest, but income from 
other sources (not reported on Schedule B) may have 
been included in this unsupported income. An indication 
that unsupported sources other than dividends and 
interest were included on line 5 is revealed by the 
42,000 returns which showed a loss on that line. 

Although the Form 1040 instructions limited the 
amount of unsupported income to $200, there were 
312,000 returns which each had over $200 of this partic- 
ular income reported on line 5. Over 83 percent of the 
net amount not supported by Schedule B ($601,756,000) 
was reported on these returns. 



ITEMIZED NONBUSINESS DEDUCTIONS 

Itemized deductions totaled $38,391,226,000 for the 
current year, $3,078,097,000 higher than for 1960. The 
total deductions were 19.5 percent of the adjusted gross 
income reported by taxpayers who itemized their 
deductions. 

The number of returns with itemized deductions rose 
to 25,262,000, an increase of 1,179,000 over 1960. Re- 
turns with itemized deductions represented 41.1 percent 
of all returns filed for 1961, continuing the average 
increase of about 1.7 percent every year since 1954, 
when such returns were 27.7 percent of the returns filed. 



10 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



11 



Table K. —TOTAL ITEMIZED DEDUCTIONS, 1961 AND 1960 
[Taxable and nontaxable returns] 





Total 

number of 

returns 


Returns with itemized 
deductions 


Itemized deductions 


Income year 


Number 


Percent of 
all returns 


Amount 
dolUf) 


Percent of 

adjusted 

gross 

income 




(1) 


(2) 


(3) 


(^) 


(5) 


1961 


61,A99,i20 
61,027,931 


25,261,832 
2A,083,263 


'Vl.l 
39.5 


38,391,226 
35,313,129 


19.5 

19.5 







Table K shows a comparison of the number of returns 
and the total itemized deductions for 1961 with those for 
1960. 

EXEMPTIONS 

Table L shows that a total of 177,520,000 exemptions 
were reported on the 61,499,000 returns for 1961. The 
total exemptions included 99,423,000 for the taxpayers, 
71,182,000 for the taxpayers' dependents, 6,804,000 for 
the taxpayers age 65 or over, and 112,000 for taxpayers 
who were blind. 

The 112,000 exemptions for blindness were reported 
on 108,000 returns, indicating that 4,000 returns showed 
two taxpayers who were blind. These estimates on 
exemptions for blindness are the first ever to be 
published. 

Exemptions for taxpayer and spouse increased by 
771,000 over I960. Exemptions for dependents were 
1,290,000 higher than for 1960, and exemptions for 
age and blindness were 154,000 above last year. 

Table L.— NUMBER OF EXEMPTIONS BY TYPE 

[Taxable and nontaxable returns] 



Type of exemptions 



Total 

Taxpayer's exemptions, total. 

Taxpayer and spouse 

Age 65 or over 

Blindness 

Dependent 's exemptions 



Number of 
returns 



• 61,499,420 



61,499,420 

61,499,420 

5,289,902 

107,905 

30,903,311 



Number of 
exemptions 



177,520,335 



106,338,785 

99,422,674 

6,803,871 

112,240 



INDIVIDUAL INCOME TAX BASE AND TAX 
BY TAX RATES 

This year is the first for which individual income tax 
statistics are presented classified by tax rates. Tables 
21-27 show income and tax data classified by marginal 
tax rates for returns under each of the three tax compu- 
tation schedules. These three schedules, which are 
reproduced at the end of this report, are for (1) separate 
returns of husbands and wives and returns of single 
persons, (2) joint returns and returns of surviving 
spouse, and (3) head of household returns. 

Taxable income was the individual income tax base 
for all but a few returns. Those returns, 808 for 1961, 
for which the tax base was not taxable income were 
characteristically returns of high income individuals 
whose primary source of income was capital gains. 
Their tax base consisted entirely of one -half the net 
long-term capital gain in excess of any net short-term 
capital loss. (See page for an example of this type 
of return.) 



The income tax (before credits) was an amount 
generated by applying either (1) the normal tax and 
surtax rates (in the tax computation schedules) which 
range from 20 percent to 91 percent, or (2) the capital 
gains tax rate, or (3) a combination of both to the tax 
base. 

The total tax base for 1961 was $181,795,111,000, 
and the income tax before credits amounted to 
$42,714,640,000. 

Tax base of $111,232,759,000 (61.2 percent of the 
total) was taxed at the 20 percent rate, a rate applied 
to the (1) initial $4,000 of tax base for joint returns and 
returns of surviving spouse, and the (2) initial $2,000 of 
tax base for all other returns. The tax generated at 
the 20 percent rate amounted to $22,246,552,000, or 
52.1 percent of the total tax before credits. 

There were 446 returns which had some tax base 
taxed at the highest rate of 91 percent. The portion of 
their $218,257,000 total tax base which was taxed at the 
91 percent rate was $66,595,000. 

An explanation of the special classifications and 
terms used in tables 21-27 can be found on pages 28-29. 

MARITAL STATUS OF TAXPAYER 

Table M shows the number of returns, adjusted gross 
income, and income tax after credits classified by the 
marital status of the taxpayer. 

Joint returns of husbands and wives numbered 
36,663,000 for 1961, about 60 percentof the total returns. 
Joint returns showed 78 percent of total adjusted gross 
income and 77 percent of incom.e tax after credits. 
Separate returns of husbands and wives totalled 3,768,000. 

Single persons filed 19,154,000 returns and showed 
16 percent of total adjusted gross income and almost 
18 percent of income tax after credits. Other unmarried 
persons whose status, for tax purposes, was head of 
household filed 1,578,000 returns. The remaining 336,000 
returns were filed by widows and widowers whose 
status, for tax purposes, was surviving spouse. 



-NUMBER OF RETURNS, ADJUSTED GROSS INCOME, 
BY MARITAL STATUS OF TAXPAYER 

[Taxable and nontaxable returns] 



AND TAXABLE INCOME, 





Returns 


Adjusted 
gross 
income less 
deficit 
(Th<Ktt»nd 


Taxable 
income 


Income tax 

after 

credits 

dolUra) 


Marital status of taxpayer 


Number 


Percent 

of 
total 




(1) 


(2) 


<3) 


(4) 


- (5) 


Total 


61,499,420 


100.0 


329,861,284 


181,779,732 


42,225,498 


Joint returns of husbands 


36,663,324 

3,767,971 

1,578,351 
336,099 

19,153,675 


59.6 

6.1 

2.6 
0.6 

31.1 


256,610,709 

11,819,274 

7,846,162 
1,055,121 

52,530,018 


139,388,969 

5,017,855 

4,417,481 
429,339 

32,526,088 


32,520,447 

1,143,329 

1,021,588 
93,596 

7,446,538 


Separate returns of 
husbands and wives 

Returns of heads of house- 
hold 


Returns of surviving spouse 
Returns of single persona 
not head of household or 
surviving spouse 



STANDARD METROPOLITAN STATISTICAL AREAS 

Individual income tax data for 1961 are presented for 
100 standard metropolitan statistical areas in tables 19 
and 20. These 100 areas are those, within the 50 States, 
having the largest population based on the 1960 census 
and conforming to the 1961 definitions for standard 
metropolitan statistical areas developed by the Bureau 



717-015 O - 64 - 2 



12 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 




INDIVIDUAL INCOME TAX RETURNS FOR 1961 



13 



of the Budget. These definitions were published by the 
Bureau of the Budget in Standard Metropolitan Statistical 
Areas, 1961. 

This is the second year that individual income tax 
data have been presented for standard metropolitan 
statistical areas. The report, Statistics of lncome-1959, 
Individual Income Tax Returns presented similar data 
for the 100 largest areas based on the 1950 census and 
conforming to 1959 definitions. The areas which were 
included in the largest 100 for 1959, but not for 1961, 
are Erie (Pennsylvania), Little Rock-North Little Rock 
(Arkansas), Scranton (Pennsylvania), South Bend 
(Indiana), Stockton (California), and York (Pennsylvania). 
Areas in the largest 100 for 1961, but not for 1959, are 
Albuquerque (New Mexico), Columbia (South Carolina), 
El Paso (Texas), Fort Lauderdale-Hollywood (Florida), 
Orlando (Florida), and Tuscon (Arizona). Areas whose 
definition for 1959 was amended for 1961 (an additional 
county was added to each) are Oklahoma City (Oklahoma) 
and Tulsa (Oklahoma). 

A map of the United States with the 100 largest areas 
for 1961 is presented on preceding page. 

In table N, selected data for the 100 areas are sum- 
marized and the totals compared with similar data for 
the United States. Since the weighting factors for State 
and metropolitan area data are different from those 
for national data (see page 15), the State totals in table 

Table N.— NUMBER OF RETURNS, INCOME, AND TAX; 100 LARGEST STANDARD 
METROPOLITAN STATISTICAL AREAS COMPARED WITH ALL RETURNS 
[Taxable and nontaxable returns] 



Number of returns 

Number of Joint returns . 



Adjusted gross Income (less deficit) 

Salaries and wages (net) 

Business and profession net profit and loss.... 
Net gain and loss from sales of capital assets . 

Selected sources in Schedule B; 

Dividends (after exclusions) 

Interest received 

Rent net income and loss 

Royalty net income and loss 

Partnership net profit and loss 

Total exemptions 

Exemptions other than age and blindness 

Taxable income 

Income tax after credits 



Total for 

all 

returns 

filed 



(1) 



Returns for 100 largest 

standard metropolitan 

statistical areas 



Number or 
amount 



(2) 



61,497,971 34,A23,073 
36,668,506 19,802,578 



(Thoumutti dollar*) 



330,073,552 

266,988,976 

22,669,342 

7,632,900 



9,929,404 
5,693,500 
2,758,481 
502,205 
8,969,544 

106,533,937 
102,389,070 

181,940,175 
42,271,001 



206,131,914 

168,679,836 

11,315,602 

5,200,403 



7,103,032 
3,637,227 
1,421,454 
180,103 
5,400,201 

58,262,731 
56,007,653 

118,391,495 
28,064,101 



Percent of 
all returns 



(3) 



56.0 
54.0 



63.2 
49.9 
63.1 

71.6 
63.9 
51.5 
35.9 
60.2 

54.7 
54.7 

65.1 
66.4 



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



17 are" used for comparison with the totals for the 100 
areas. 

Of the United States totals, the 100 areas have 56.0 
percent of the returns, 62.5 percent of the adjusted 
gross income, and 66.4 percent of income tax liability. 
Taxpayers filing in the 100 areas showed 71.6 percent of 
the dividend income and 68.1 percent of the capital gain 
and loss reported on all returns. 

FORMS 1040A 

Table O shows selected items of income and tax for 
the 19,135,000 Forms 1040A for 1961, classified by 
marital status of the taxpayer. 

Single persons filed 54 percent, 10,304,000 returns, 
of the Forms 1040A for 1961, but showedonly 37 percent 
of the total adjusted gross income reported on Forms 
1040A. Conversely, joint returns represented 35percent 
of the returns, but showed 53 percent of the income. 

The total adjusted gross income shown on Forms 
1040A was $56,375,338,000, of which all but $112,684,000 
was salaries and wages (subject to withholding). 

Form 1040A taxpayers reported $5,580,491,000 of 
income tax for 1961, only 13 percent of the total tax 
liability of $42,225,498,000 for all individual income 
tax returns. 

SOURCES OF DATA 

Individual income tax data were estimated from a 
sample of Forms 1040 and 1040A filed by citizens and 
residents during the calendar year 1962 in the district 
offices of the Internal Revenue Service, and with the 
Director of International Operations in the National 
Office. The sample was designed to represent all 
returns for the income year 1961 regardless of when 
filed. Most of the returns were filed by taxpayers with 
calendar-year accounting periods, but a small number 
did have noncalendar-year accounting periods. Tentative 
returns were excluded from the sample. Returns with 
no information regarding income and tax were included 
in the sample for purposes of obtaining a count of returns 
filed, but were excluded from the tables. Amended 
returns were included in the sample only if the original 
could be located and excluded. 

An individual income tax return was required of every 
citizen, resident alien, and bona fide resident of Puerto 
Rico under 65 years of age (including minors) who had 



Table 0.— FORM 1040A RETURNS —INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX BY MARITAL STATUS OF TAXPAYER 



Marital status of taxpayer 



Number of 
returns 



Adjusted 
gross 
income 

(Thouaand 
doltara) 



Salaries and 
wages 

(Tbouaattd 
dollara) 



Other income 



Number of 
returns 



Amount 
(Thouaand 
doltara) 



(TItovaand 
dollara) 



Taxable income 



Number of 
returns 



Amount 

(Thouaand 
doltara) 



Income 
tax 

(Tlvtuaand 
dotlara) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Grand total. 



Taxable returns, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of single persons not head of household or surviving 
spouse 

Nontaxable returns , total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of single persons not head of household or surviving 
spouse 



19,134,674 



56,375,338 



1,310,714 



112,684 



26,871,624 



13,376,488 



27,270,265 



13,376,488 

4,901,869 
1,282,519 

7,192,100 

5,758,186 

1,814,226 
832,209 

3,111,751 



49,349,026 

26,018,584 
4,040,806 

19,289,636 

7,026,312 

4,127,890 
1,311,021 

1,587,401 



25,977,379 
4,037,230 

19,249,083 

6,998,%2 

4,112,056 
1,308,3X 

1,578,572 



1,095,277 

462,582 
55,792 

576,903 

215,437 
86,902 
18,257 

110,278 



85,334 

41,205 
3,576 

40,553 

27,350 

15,834 
2,687 

8,829 



17,150,500 

10,452,251 
1,672,077 

5,026,172 



5,405,062 
1,800,319 



13,376,433 

4,901,869 
1,282,519 

7,192,100 



27,270,265 

12,963,325 
1,972,992 

12,333,948 



(9) 



5,530,491 



5,580,491 

2,620,500 
401,711 

2,558,280 



See text for "Description of the Sample and Lunitations of the Data" and "Explanation of Classifications and Temis," 



14 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



$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 income of $400 or more during the tax 
year. Gross income, for purposes of filing, included 
income earned from sources outside the United States, 
even though the income was exempt from tax. However, 
in the case of individuals who were residents of Puerto 
Rico, gross income, for purposes of filing, did not 
include income derived from sources within Puerto 
Rico except amounts received for services performed 
as an employee of the United States. 

Individuals who had tax withheld from wages, but 
whose income was less than that required for filing, 
usually filed to obtain a refund of tax withheld, although 
they were not otherwise required to file. 

Taxpayers had a choice of two return forms for re- 
porting their income for 1961. Form 1040A, the card- 
form, was available to individuals who had less than 
$10,000 adjusted gross income consisting of wages 
reported on withholding statements (Form W-2) and not 
more than $200 of dividends, interest, and wages not 
subject to income tax withholding. A simplified Form 
1040 was introduced for 1961, and the Form 1040W 
(used for 1959 and 1960) was discontinued. The Form 
1040 was simplified from a 4-page form to a 2-page 
form with attached schedules. If an individual's income 
was solely from salaries and wages and not more than 
$200 of dividends and interest, he needed only to file 
the principal 2-page form. If the taxpayer had dividend 
and interest income more than $200, or had income 
from sources other than wages, dividends, and interest, 
he was required to report the sources on separate 
schedules and attach the schedules to the principal 
2 -page form. 

The discontinuance of Form 1040W caused a large 
number of taxpayers to shift to the use of Form 1040 
for 1961. The Form 1040W, available only for 1959 and 
1960, was a 2-page form which was generally used by 
individuals who had income mainly from salaries and 
wages, regardless of the amount, and who itemized their 
deductions. The latter factor was the principal reason 
why Form 1040W taxpayers for 1960 shifted to Form 
1040 for 1961 instead of the shorter Form 1040A. 

Table P presents a comparison of the number of re- 
turns for the current year with those for 1960 by form 
of return filed, size of adjusted gross income, and 
type of deduction reported. 

The 1961 Form 1040 returns numbered 42,365,000, an 
increase of more than 7,456,000 returns over 1960. 
This increase is almost identical to the number of 
Form 1040W returns, 7,363,000, filed for 1960. 

Form 1040A returns increased by 378,000 to 19,135,000 
for 1961. The increase was almost equally divided be- 
tween returns with income under $5,000 and returns 
with income $5,000 under $10,000. 

Nonbusiness deductions were itemized on 25,262,000 
returns, about 1,179,000 returns more than for 1960. 
Form 1040 was the only form for 1961 on which deduc- 
tions could be itemized. The standard deduction was 
elected on 35,806,000 returns filed on Forms 1040 and 
1040A. Even though returns with standard deduction 
represented 58.2 percent of all returns filed for 1961, 



Table P. —NUMBER OF RETURNS BY FORM OF RETURN: 1961 AND 1960 

[Taxable and nontaxable returns] 



Form of return, type of deduction, and 
Income group 


1961 


1960 


Increaae or 

decrease (-), 

1%1 over 

1960 




(1) 


(2) 


(3) 




61,499,420 


61,027,931 










35,805,757 

25,261,832 

431,831 

25,864,744 
19,134,674 


36,509,449 

24 083,253 

U35,219 

26,620,590 
18,756,524 


-703 592 








-3 388 


Standard deduction returns on which tax 




Fonn 10a)A 
Total 


378,050 






19,133,362 

15,704,254 

3,429,098 


18,756,624 

15,519,212 
3,237,412 

7,362,867 


375 738 


Adjusted gross income under $5,000 

Adjusted gross income $5,000 or more 


185,052 
191,586 

(3) 


Form lO^W 










1 

5 
g 

O 
•H 

■o 

1 

42,364,746 


3,017,308 

4,003,385 

342,174 

2,151,467 

1,283,044 

772,815 

95,608 

5,a0,306 

1,733,170 

3,2X,570 

246,565 

H,094 
34,903,440 




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


u 


Adjusted gross Income under $5,000 

Adjusted gross Inccane $5,000 under $10,000 
Adjusted gross Income $10,000 or more 


g 
1 

IS 


Adjusted gross income under $5,000 

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


o 


Fonn 1040 


7,456,306 






19,001,152 
17,357,014 
6,006,580 

16,672,395 

10,160,480 

5,006,611 

1,505,304 

25,261,832 
8,410,153 

12,350,403 
4,501,276 

430,519 


16,906,439 
13,025,833 
4,976,118 

15,601,358 
9,818,334 
4,446,353 
1,336,671 

18,872,957 
6,554,030 
8,579,480 
3,539,447 

U34,125 




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


4,331,181 
1,030,462 


Adjusted gross income under $5,000 

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


342,146 
550,258 
168,633 


Adjusted gross Income under $5,000 

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


1,755,123 

3,770,923 

861,829 







See text for "Description of the Sample and Limitations of the Data" and "Explana- 
tion of Classifications and Tenns." 

^These returns were classified as standard deduction returns in the statistics for 
1960. 

^Taxpayers with adjusted gross income under $5,000 may obtain the standard deduc- 
tion only by using the tax table. 

^Estimate is not shown separately because of high sampling variability. However, 
the data are included in the appropriate totals. 



the number of returns with this deduction continued to 
decline, as the allowable nonbusiness deductions of 
taxpayers exceeded the 10 percent standard deduction. 
Individuals who had income under $5,000 and desired 
the standard deduction were required to use the optional 
tax table to obtain the deduction and compute their tax. 
There were 25,865,000 returns of taxpayers using the 
optional tax table for 1961, nearly 756,000 fewer than for 
the prior year. 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS 
OF THE DATA 

The data presented for individual income tax returns 
for 1961 were based on a stratified systematic sample 
selected before audit of all Forms 1040 and 1040A filed 
during 1962. The total sample consisted of 460,450 
returns, about 0.75 percent of the total number filed for 
the year. 

Sample selection. --Returns were grouped by type of 
return, presence or absence of business income, size 
class of adjusted gross income, taxpayment status, and 
by the 62 district offices and the Office of International 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



15 



Operations in Washington, D. C. The sample design was 
adapted to fit regular return sorting and grouping 
procedures employed by district offices to facilitate the 
processing of returns for revenue collection and audit 
purposes. 

For sample purposes, the groups were combined in 
sample strata, primarily on the basis of adjusted gross 
income which correlates well with the principal income 
and tax characteristics being estimated. 

Within each of the groups, returns were assigned 
consecutive account numbers andthesample was selected 
systematically by withdrawing from the various groups 
all returns with designated account numbers. For 
example. Form 1040A returns were selected according 
to the prescribed rate of 3 in 1,000 by drawing returns 
having account numbers ending in 222, 555, 777. 

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

Table Q. —NUMBER OF INDIVIDUAL INCOME TAX RETURNS FILED, NUMBER IN SAMPLE, 

AND THE PRESCRIBED SAMPLING RATE BY SAMPLING STRATUM, 1961 

[Taxable and nontaxable returns] 



Sampling stratum 



Grand total, all returns 

Fom 1040A 

Form 1040, adjusted gross income— 
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 xmder $50, 000, . . . 

Adjusted gross income $50,000 and over. 



Number of 

returns 

filed 



(1) 



61,625,843 
19,036,127 



27,592,298 
8,682,948 



4,304,863 
1,480,163 



58,722 
56,152 



7,021 
6,156 



401,197 
196 



Number of 
returns 
in sample 



(2) 



460,450 
53,020 



82,263 
85,341 



127,133 
43,426 



18,130 
27,630 



7,021 
6,156 



Prescribed 

sampling 

rate 



(3) 



3/1,000 



3/1,000 
1/100 



3/100 
3/100 



3/10 
5/10 



1/1 

VI 



1/100 

1/1 



Method of estimation. --Estimates for all returns filed 
were determined by multiplying the sample data by 
"weighting factors" obtained by dividing the total number 
of returns in each sampling stratum by the number of 
sample returns received from that stratum. For in- 
stance, the "weighting factor" of 328.10 for Form 1040A 
returns was obtained by dividing the number of returns 
in the sample, 58,020 into the total number of returns 
filed, 19,036,127. The primary sources of population 
data were counts made and submitted by the district 
offices and the Office of International Operations showing 
the number of Form 1040 and 1 040A returns filed 
during the calendar year 1962. 

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

(1) an estimated 126,293 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. 



One set of "weighting factors" was used for national 
tabulations, and one set for State and standard metro- 
politan statistical area tabulations. Reports received 
from each field office showing the number of returns 
filed by sampling stratum were used to derive "weight- 
ing factors" for the State and area 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 resulted in slight 
differences between totals in the tables showing distri- 
butions by States and corresponding items in the national 
tables. 

Sampling variability .--The data from returns showing 
adjusted gross income of $150,000 or more are not 
subject to sampling variability since all such returns 
were included in the sample. However, the estimates 
which include data from returns showing adjusted gross 
income under $150,000 are subject to sampling varia- 
bility. Table R shows the estimates and their relative 
sampling variabilities for the items of income and tax 
presented in table 4 on page 38. The relative sampling 
variability of an estimate provides the range in percent 
which would not be exceeded in 19 out of 20 estimates 
derived from similarly selected samples. 

Table S shows, for frequency estimates in general, a 
conservative range in percent that would not be exceeded 
in 19 out of 20 estimates, prepared from similarly 
selected samples. Sampling variability patterns are 
presented separately for three adjusted gross income 
classes. For instance, if data from returns showing 
adjusted gross income under $10,000 reveal 100,000 
returns having a certain characteristic, then the relative 
sampling 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 characteristic, then the relative 
sampling variability of this estimate will be less than 
4 percent. 

Data have been deleted from the tables where the 
estimated relative 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 proc- 
essing 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 1962 
were mathematically verified before they were made 
available for sample selection. Any corrections result- 
ing 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. Returns 
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 



16 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



17 



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18 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



19 



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20 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



21 



Table S.— RELATIVE SAMPLING VARIABILITY AT THE TWO STANDARD DEVIATION 
LEVELS OF ESTIMATED NUMBER OF RETURNS 



Jstijnated number of petums 



1,000 

2,000 

5,000 

10,000 

15,000 

20,000 

25,000 

50,000 

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

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



Returns with adjusted gross Inccme 



Under $10,000 



(1) 



$10,000 under 
$50,000 



(2) 



$50,000 under 
$150, 000 



(3) 



(1) 



37 
26 
17 
12 
10 

8 
7 
5 



1.6 

1.2 

n.a. 



5 

4 
3 

2.6 
2.3 

1.6 

1.2 

n.a. 

n.a. 
n.a. 
n.a. 



n.a. - Not applicable. 

^Sample too small to yield reliable estljnate of sajupling variability. 



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 classification were maintained. 

An intensive system of sample management and control 
was used to insure the selection of the prescribed 
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 return information 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 1961 returns that were filed after 
December 31, 1962. It was felt that the characteristics 
of 1961 returns filed too late to be included could best 
be represented by a sample of previous year delinquent 
returns filed during 1962. As can be seen in table Q, 
the number of delinquent returns filed during 1962 was 
401,000. 

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 possi- 
bility of error. Also, practical operating considerations 
necessitated allowance of reasonable tolerance in con- 
trolling 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 deduc- 
tions, tax rate classes, marital status, number of 
exemptions other than age or blindness, selected patterns 
of income, States, and metropolitan areas. 

Adjusted gross income classes. --The amount of ad- 
justed gross income reported by the taxpayer on his 
return was the basis for classifying data for the size of 
income. Deficit and a breakeven in adjusted gross income 



were considered "No adjusted gross income" and 
appear as a separate class. Whenever taxable and 
nontaxable data are combined by size of income, 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 one class. 

Taxable and nontaxable returns. --Whether a return 
was taxable or nontaxable depended upon the presence 
or absence of an income tax after credits. The self- 
employment tax was disregarded for this classification. 

Taxable returns had an income tax remaining after 
the allowable tax credits were deducted. If the tax after 
credits was greater than zero, 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- 
employment tax. 

Types of income tax. --Taxable returns were classified 
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 
classification. 

Returns with normal tax and surtax were those show- 
ing 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. Normal tax and surtax occurred on all kinds of 
returns except those with long-term capital gain on 
which the alternative tax was less than the normal tax 
and surtax. 

Returns with alternative tax were returns with income 
that contained an excess of net long-term capital gain 
over net short-term capital loss and on which the tax 
computed by the alternative 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 
deductions. --Standard deduction returns included 
(1) Form 1040A returns, (2) Form 1040 returns with 
adjusted gross income under $5,000 on which the income 
tax was determined from the tax table, and (3) Form 
1040 returns with adjusted gross income of $5,000 or 
more on which the taxpayer elected to use the st-andard 
deduction. 

Returns with "No adjusted gross income", classified 
as standard deduction returns in prior years, are 
classified separately for 1961. 

Returns with itemized deductions were Form 1040 
returns with adjusted gross income against which item- 
ized nonbusiness deductions were claimed by the tax- 
payer 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 
distributions 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 



22 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



are narrow at the lower end of the scale so that small 
amounts are adequately classified. 

Size of deductions. --Returns with itemized nonbusi- 
ness deductions were classified by the size of total 
deductions. 

Tax rate classes. --This classification was applied 
to the percentage rates used in computing income tax 
before credits based on the amount of taxable income. 
The class intervals coincide with the percentage rates 
of the three income tax rate schedules applying to 

(1) joint returns and returns of surviving spouse, 

(2) separate returns of husbands and wives and returns 
of single persons not head of household or surviving 
spouse, and (3) returns of heads of household. 

Marital status of taxpayer .--Marital status was deter- 
mined by the taxpayer as of the last day of his tax year 
or the date of the death of a spouse. The five marital 
classifications--]oint returns of husbands and wives, 
separate returns of husbands and wives, returns of 
heads of household, returns of surviving spouse, and 
returns of other single persons--were based on the 
marital condition 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 
surviving 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 
income 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- 
pendent of his spouse and reported only his own income, 
exemptions, and tax. Returns with community income 
divided between husband and wife were given this 
classification. Also, included under this classification, 
were returns of married taxpayers electing not to file 
a joint return, but to claim the spouse's exemption 
where the spouse had no income and was not the depend- 
ent of another taxpayer. 

Returns of heads of household were returns of un- 
married persons (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 deduction for an exemption (except multiple support), 
or shared with his unmarried child, grandchild, or 
stepchild even though not a dependent, or who paid 
over half the cost of maintaining a household which was 
the principal abode of his parents, if either of them 
qualified as a dependent. 

Returns of surviving spouse were returns of 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 exemption. 

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



Number of exemptions other than age or blindness. --In 

the frequency distribution of returns by number of 
exemptions, only the per capita exemption of the tax- 
payer, his spouse on a joint return, and each dependent 
was used. There is a class for each of 1 through 5 
exemptions and for 6 or more exemptions for all returns 
and for joint returns; and a class for each of 1 through 
3 exemptions and for 4 or more exemptions for the 
separate returns of husbands and wives, for returns of 
heads of household, for returns of surviving spouse, and 
for returns of single persons not head of household or 
surviving spouse. 

Patterns of income. --For a frequency distribution of 
patterns of income, four selected sources are presented 
singly and in combination. The sources selected were: 
salaries and wages, dividends (after exclusions), interest 
received, and all other income or loss. Each source 
was a component of adjusted gross income, as described 
in the "Sources Comprising Adjusted Gross Income." 
A distinction was made between other income and other 
loss, the presence of either being considered a source 
whenever present. These four selected sources gave 
rise to 23 patterns and are grouped as having one, two, 
three, or four of the selected sources. 

States. --Classification by States was based on the 
district in which the returns were filed. Internal revenue 
districts, or groups of districts, are identical with 
State boundaries, except that the District of Columbia 
was a part of the Baltimore, Maryland, Internal Revenue 
District. The Office of International Operations had 
charge of returns with addresses outside the 50 States. 
These returns included those from Puerto Rico, Virgin 
Islands, Panama Canal Zone, and returns with foreign 
addresses, all ofwhich were classified as "Other areas." 

Standard metropolitan statistical areas. --The district 
in which the taxpayer filed, and his post-office address 
were the criteria upon which the return was classified 
for inclusion in a standard metropolitan statistical 
area. There are 100 standard metropolitan areas in- 
cluded in this publication. These 100 areas are those, 
within the 50 States, having the largest population based 
on the 1960 Census and conforming to the 1961 defini- 
tions for standard metropolitan statistical areas de- 
veloped by the Bureau of the Budget. 

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 exceeding $200 per return) 
included in other income on Form 1040A returns. Net 
salaries and wages excluded the tax exempt portion of 
both salaries earned abroad and receipts covering sick 
pay. Also, travel, transportation, educational, and other 
expenses connected with employment had been deducted 
by the taxpayer if they were deductible in computing 
adjusted gross income as stated in that defintion. Prior 
to these adjustments, salaries and wages comprised 
the full amount of wages, salaries, fees, commissions, 
tips, bonuses, and other forms of payment for services 
performed for the employer, including the value of 
merchandise or property received in payment, as well 
as reimbursed expenses received by the employee from 
his employer. 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



23 



Dividends (after exclusions) were the domestic and 
foreign dividends reported in adjusted gross income, 
exclusive of dividends (not more than $200 per return) 
in other income on Forms 1040A, and income on line 5, 
Forms 1040, where this line was not supported by a 
Schedule B. 

Dividends in adjusted gross income comprised: 

1. Qualifying domestic dividends consisting of-- 

a. Dividends from fully taxable corporations such 
as the regular industrial, mercantile, and commercial 
corporations, dividends on nonwithdrawal capital stock 
of building and loan associations or similar organiza- 
tions, dividends from regulated investment companies 
which the investment company especially designated as 
eligible for exclusion and tax credit, either received 
directly, or as beneficiary of income from estates and 
trusts, or as a partner's share of untaxed partnership 
net profit, together with 

b. The entire net profit of an entrepreneur who 
elected to be taxed as a corporation, and the entire 
share of net profit from a partnership that elected to 
be so taxed, the total of which (a) and (b) was reduced 
by an exclusion, which should not have exceeded $50, and 

2. Nonqualifying dividends, foreign and domestic, con- 
sisting of dividends from China Trade Act corporations, 
tax-exempt organizations, exempt farmers' cooperatives, 
certain corporations doing business in possessions of 
the United States, foreign corporations, and regulated 
investment companies, are not allowed the $50 exclusion. 

On joint returns, if both husband and wife received 
qualifying dividends, each excluded up to $50 against his 
respective dividends. If a taxpayer received less than 
$50 of qualifying dividends, the exclusion equaled the 
amount received. 

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, nor credit unions. 
This type of income was considered interest for income 
tax purposes. 

Interest received was that reported in adjusted gross 
income with the exception of small amounts (not more 
than $200 per return) in other income on Form 1040A 
returns and in income on line 5, Form 1040, where this 
line was not supported by a Schedule B. This item 
included interest from bonds, debentures, notes, mort- 
gages, 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 partnerships and 
fiduciaries. 

Business net profit or net loss was reported by 
individuals who were sole proprietors of a business or 
farm, or members of a profession, and who did not elect 
to be taxed as a corporation. When there were two or 
more sole proprietorship businesses operated by the 
taxpayer, the single amount of profit or loss included 
in adjusted gross income represented the combined 
profits and losses from all business activities. The sole 
proprietor was required to exclude dividends from the 
business receipts and to report them with dividend in- 
come for the purpose of dividend exclusions 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 indebted- 
ness, taxes on business and business property, bad debts 
arising from sales or services, depreciation, obsoles- 
cence, depletion, casualty losses on business property, 
rent, repairs, supplies, advertising, selling expense, 
insurance, and other costs of operating the business. 
Compensation of the sole proprietor was not allowed as 
a business deduction and the net operating loss deduction 
was not reported 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 individ- 
ual was a member of more than one partnership, the 
single amount of partnership profit or loss reported in 
adjusted gross income was the combination of all his 
shares, whether actually received or nm. The ordinary 
income of the partnership did not include dividends 
qualifying for the exclusion, net short- and long-term 
capital gain or loss, interest on tax-free covenant 
bonds, nor partially tax-exempt interest. The partner's 
share of each of these items was reported in its re- 
spective source. 

Net gain from sales of capital assets included in 
adjusted gross income was the amount of gain from 
sales or exchanges of property treated as capital assets. 
In computing this gain, the net short-term gain or loss 
was combined with the net long-term gain or loss after 
which the net long-term gain or the excess of net long- 
term gain over net short-term loss was reduced 50 
percent. For the determination of net short- and long- 
term gain and loss, the taxpayer 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 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. 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- and long-term gain, 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 



24 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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 
exemptions, 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 re- 
ceived 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 a corpora- 
tion. 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 intervening years. If a capital 
loss carryover is not eliminated in the 5-year period, 
the remaining loss cannot be used. 

Short-term applied to gains and losses from sales or 
exchanges of assets held six months or less and treated 
as capital assets. Such gains and losses for the current 
year and the capital loss carryovers from 5 preceding 
years (used as short-term losses) were combined to 
obtain the net short-term gain or loss. In this combi- 
nation, the net short-term capital gain or loss from 
partnerships and the net short-term capital gain from 
fiduciaries were also included. 

Long-term applied to gains and losses from sales or 
exchanges of assets held more than six months which 
were treated as capital assets. Such current gains and 
losses, taken into account at 100 percent, were combined 
with 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 1956-60 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 returns 
having a capital loss in adjusted gross income. The loss 
was a combination of current year short-term gains 
and losses, the 5-year capital loss carryover, and the 
current year long-term gains and losses, and was with- 
out regard to the statutory limitation on the deductible 
loss. 

Net long-term capital gain in excess of net short- 
term capital loss was the entire excess of net long- 
term capital gain over net short-term capital loss 
reported on returns with alternative tax. Only one-half 
of this excess long-term gain was included in adjusted 
gross income. However, since the tax on this portion 
of the excess cannot exceed 50 percent, the maximum 
rate on the excess long-term gain is in effect 25 percent. 

One-half excess long-term gain was 50 percent of the 
excess net long-term capital gain over net short-term 



capital loss reported on returns with alternative tax. 
This was the amount of long-term capital gain that was 
included in adjusted gross income, but was deducted 
from statutory taxable income to obtain taxable income 
for partial tax when the alternative tax was paid. 
Net gain or loss from sales of property other than 
capital assets in adjusted gross income resulted from 
sales or exchanges of property which was 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 investment 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 returns and to $50,000 on joint. 
returns. 

Pensions and annuities were the taxable portion of 
amounts received during the year. These taxable por- 
tions were reported under two methods: (a) the general 
rule, referred to as life expectancy method, and (b) the 
3-year method. Noncontributory annuities and pensions 
were reported under the life expectancy method for the 
second consecutive year. 

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 annuities were included in adjusted gross 
income to the extent 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 
employer also contributed to the cost and the employee's 
cost would be recovered within 3 years. If both condi- 
tions 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 pension 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. Rent income (or loss) constituted 
a part of adjusted gross income to the extent that the 
gross rents received exceeded the deductions for depre- 
ciation, repairs, maintenance, interest, taxes, commis- 
sions, advertising, fuel, insurance, janitor service, 
and other allowable expenses related to the rented 
property. Income from rents when combined with income 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



25 



from royalties will not be equivalent to the rents and 
royalties income published prior to 1960 due to the 
different procedure for arriving at a net figure. 

Net income or loss from royalties was separated 
from the rent income so that the net income from 
royalties reported in adjusted gross income would be 
known. Gross royalties included revenues 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, depreciation, 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 
distributed 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 to him. It also included his share of any accumu- 
lation 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 his adjusted gross income. The taxpayer 
excluded also from his fiduciary income his share of 
capital gain, dividends qualifying for exclusion, and 
partially exempt interest, each of which was reported 
in its respective source. A loss from estates and 
trusts was distributed to the beneficiary only upon 
termination of a trust or an estate which had a net 
operating loss carryover, or a capital loss carryover, 
or for its last tax year had deductions (other than 
exemption and charitable deduction) in excess of gross 
income. 

Net operating loss deduction pertained to net operating 
loss carried over from preceding tax years. Net oper- 
ating 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 investment company stock, taxpayer's share 
of partnership loss, and his pro rata share of net 
operating loss of a corporation that elected not to be 
taxed as a corporation. The current year net operating 
loss deduction represented the portion of prior year 
losses that had not been eliminated by the required 
carrybacks and carryovers applied against taxable in- 
come for tax years prior to 1961. 

Sources not supported by Schedule B were amounts 
reported on line 5, page 1, Form 1040 where no accom- 
panying Schedule B was present. This amount should 
have included only interest and dividends (after ex- 
clusions) not exceeding $200 per return. 

Other sources of income included such items as 
alimony received, prizes, awards, sweepstakes winnings, 
gambling profits, recovery of bad debts and taxes 
deducted in a prior year, insurance received as re- 
imbursement for medical expenses taken in a previous 



year, the taxpayer's share of distributed or undistrib- 
uted current year taxable income (exclusive of long- 
term capital gain) received from a small business 
corporation which elected not to be taxed as a corpo- 
ration, and any other income subject to tax for which 
no entry was provided on the return form. Also in- 
cluded is a total $112,684,000 consisting of interest, 
dividends (after exclusions), and wages not subject to 
income tax withholding (not exceeding $200 per return) 
reported on 1,311,000 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 income for the current year; (b) inventions or 
artistic works, the creation of which required not less 
than 24 months and for which income received in the 
current year was at least 80 percent of the aggregate 
gross income received for the work; (c) compensation 
received for long-term services performed by an indi- 
vidual or a partner over a period of 36 months or 
more, if the amount received within the current year 
was at least 80 percent of the total compensation 
received for the services. For income tax purposes, 
such income was spread over specified periods, and 
the tax on the amount received in the current year was 
limited to the additional taxes that would have been paid 
for the years involved if the compensation had been 
included ratably in income over the period of the 
services. 

Two other types of income had tax treatment that 
spread or averaged the income over a period of years. 
Gain realized from lump-sum payment at maturity 
of endowment or life insurance contracts was spread 
one-third in the current year and each of the two 
preceding years if this produced a smaller income 
tax. An accumulation distribution from a complex 
trust was thrown back to the tax year in which the 
income was deemed to have been received by the trust, 
if this method resulted in a lower income tax to the 
recipient taxpayer. Regardless of these adjustments, 
the entire amount of such income reported by the tax- 
payer was included in the source indicated by him. 

Also, the net operating loss deduction has the effect 
of averaging income over a period of years and of 
imposing tax on only that part of the current year income 
which is not offset by losses in the years just preceding 
or years just subsequent thereto. However, statistics 
derived from current returns can only reflect the 
carryover loss from preceding years that was deducted 
on the current year return, which is only a portion of 
the averaging process. 

Total Itemized Deductions 

Only the total of nonbusiness deductions, allowed 
against adjusted gross income and itemized on 1040 
returns, is presented this year. Total deductions in- 
cluded contributions, interest paid, taxes, medical de- 
duction, and other authorized deductions for which no 
specific line or schedule was provided on the return 



26 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



form, such as casualty losses, loss from theft, alimony 
payments, child care, and amortization of bond premium; 
expenses connected with the taxpayer's employment, 
for example, dues to unions or professional societies, 
cost of tools for the job, and fees to employment 
agencies; allowable expenses of the taxpayer in connec- 
tion with his employer's business which were in excess 
of the reimbursed amounts deducted from gross salaries; 
and expenses, in excess of the employer's reimburse- 
ment, incurred for education undertaken to maintain or 
improve skills required to perform duties in present 
employment status. 

Exemptions 

In computing taxable income, exemptions were allowed 
for taxpayers and their dependents and additional exemp- 
tions were allowed for age 65 or over and for blindness 
of the taxpayer. The per capita exemption was $600 
for the taxpayer, his wife on a joint return (or a separate 
return where the wife had no income and the taxpayer 
elected to file a separate return) and for each son or 
daughter (including stepchild and adopted child) who 
was under 19 years of age, or who was a student re- 
gardless 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 tax- 
payer met the support test. Per capita exemption of 
$600 was allowed, also, for each dependent listed below, 
who had less than $600 gross income and who received 
more than half of his support from the taxpayer. To 
qualify as a dependent, the individual must have been 
either a citizen or resident of the United States; a 
resident of Canada, Mexico, the Republic of Panama, 
or the Canal Zone; or an alien child adopted by and 
living with a United States citizen abroad. 

Additional exemptions of $600 for age 65 or over and 
$600 for blindness were allowed for the 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, grand- 
parent, or other direct ancestor; grandson, grand- 
daughter, or other direct descendent; brother, sister, 
half brother, half sister; stepmother, stepfather, step- 
sister, 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. 

Birth or death during the year did not affect the 
exemption, 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 had 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 some duplication of 
exemptions because (a) dependents with less than $600 
gross income containing wages subject to income tax 
withholding filed a return to claim refund of tax, and 
(b) children dependents under 19 years of age and 
dependent children students over 19 years, who had 
gross income of $600 or more filed a return since 
their income met the filing requirement. Exemptions 
claimed on returns filed by these dependents are in- 
cluded, as well as exemptions for the same dependents 
reported on returns of taxpayers rightfully claiming the 
dependents. 

Measures of Individual Income 

Adjusted gross income was gross income from all 
sources that are subject to income tax minus (a) ordinary 
and necessary expenses of operating a trade or business, 
(b) expense deductions attributable to rents and royal- 
ties, (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 per- 
formance of services as an employee, (f) expenses for 
education 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 allowable 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) deductible losses from sales of capital ' 
assets, and other property, (k) deduction equal to 50 
percent of the excess of net long-term capital gain over 
net short-term capital loss, and (1) net operating loss 
deduction. 

Deficit (in adjusted gross income) occurred when the 
deductions allowed for the computation of adjusted gross 
income, as stated above, exceeded the gross income. 

Taxable income was adjusted gross income minus 
deductions, standard or itemized, and personal exemp- 
tions, however, 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 occurred on some, but not all, nontaxable returns. 

Taxable income was reported on itemized deductions 
returns and on standard deduction returns with $5,000 
or more adjusted gross income, and transcribed if it 
was a positive amount. Taxable income was mechani- 
cally computed 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 Form 1040 and 1040A returns with adjusted 
gross income under $5,000 on which the tax table was 
used, and (2) those Form 1040A returns with adjusted 
gross income of $5,000 under $10,000 on which the tax 
was computed by the taxpayer using the standard deduc- 
tion 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. 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



27 



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 
deduction based on the midpoint, and (c) allowing $600 
for each exemption claimed. This formula produced 
the amount of taxable income upon which the taxpayer's 
tax was based by way of the tax table. 

Taxable income for taxpayers using Form 1040A with 
adjusted gross income of $5,000 under $10,000 was 
computed by (a) using the total income reported, (b) de- 
ducting 10 percent of the total income as standard 
deduction but limited to $500 in the case of a separate 
return of husband or wife, and (c) allowing $600 for 
each exemption. This formula provided the amount of 
taxable income used by the taxpayer in his retained tax 
computation schedule. 

Tax Items 

Income tax rates remained unchanged on 1961 individ- 
ual income. They were 20 percent of the first $2,000 of 
taxable income, and increased 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 per- 
cent 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 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 
including 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. 

Tax credit for dividends received was allowed against 
the 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. 
However, the credit could not exceed the income tax 
reduced by the two interest credits, foreign tax credit, 
and dividends 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 item- 
ized and the foreign tax excluded from those deductions. 
As happened in I960,, the foreign tax credit was taken 
by a small number of taxpayers who did not itemize non- 
business deductions. The credit related to the income 
and profits taxes paid to foreign countries or possessions 
of the United States and included the taxpayer's share of 
such taxes paid through partnerships and fiduciaries. 
This tax credit was limited to the same proportion of 
the income tax before credits as the taxable income 
from foreign sources bore to the entire taxable income, 
but could not exceed the amount of foreign tax paid. 



Other tax credits 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 
included was the "throwback tax credit" allowed the 
recipient of an accumulated distribution from a complex 
trust, whether claimed on a standard or itemized 
deduction 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 
included in adjusted gross income, reduced by the item- 
ized deduction for amortization of bond premium on the 
bonds. However, the credit could not exceed the smaller 
of (a) 3 percent of the taxable income, or (b) income tax 
reduced by 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 percentof 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 currently 
to the beneficiaries. Income tax paid on accumulation 
distributions deemed distributed in prior years was not 
refunded to the trust but was allowed as a credit against 
the income tax liability of the recipients. Credit in ex- 
cess of the total tax was treated as an overpayment and 
as such was refundable. 

Income tax after credits was the income tax liability 
excluding the self -employment tax. Income tax after 
credits was the criterion upon which taxable and non- 
taxable returns were classified. It was after the deduc- 
tion for income tax credits, but prior to the year -end 
adjustments for tax withheld from wages and payments 
on declaration 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. Citizens employed by Foreign 
Governments of International Organizations were sub- 
jected to self-employment tax on salaries for 1960 and 
subsequent years. Certain types of income and deduc- 
tions were not allowed in computing self-employment 
earnings, such as investment income, capital gain or 
loss, net operating loss deduction, and casualty losses. 
The maximum amount subject to social security self- 
employment tax was $4,800, although this maximum 
amount was reduced by the amount of wages received on 
which the social security employee tax had been withheld 
by an employer. No exemption was allowed against the 
self-employment income subject to tax and no tax credits 
applied to this tax. The self -employment tax rate for 1961 
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 included the income tax withheld from 
salaries and wages by employers, the income tax paid by 
regulated investment companies on undistributed capital 
gain, and the excess withholding of social security em- 



28 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



ployee tax. These items were considered to be taxpay- 
ments. Income tax withheld by employers from wages 
subject to income tax withholding was prescribed in with- 
holding tables or was increased by agreement between 
employer and employee. Income tax on capital gain re- 
tained 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 withheld, 
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 em- 
ployee social security tax rate for 1961 was 3 percent on 
$4,800 of wages, withamaximumof $144tax. The amount 
withheld in excess of the maximum was reported with in- 
come tax withheld and used by the taxpayer as a payment 
on total tax liability and to the extent not used was 
refundable. 

Payments on 1961 declaration of estimated income tax 
were reported on returns, Form 1040. 

These payments, received with the 1961 Declaration of 
Estimated Income Tax, Form 1040ES, also included any 
credit which was applied against the estimated tax by 
reason of an overpayment of the 1960 tax liability. 

Tax due at time of 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, 
overpayment could be elected as a refund or a credit on 
the subsequent year's estimated taxor could be requested 
as part refund and part credit on the estimated tax. 

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

Credit on 1962 tax, requested on Forms 1040, was that 
part of the overpayment of 1961 tax which taxpayers spe- 
cifically requested be carried to their estimated income 
tax for 1962. 

Tax Rate Classifications 

Data in tables 21 to 27 are classified by marginal tax 
rates, the maximum rate applied to any part of the tax 
base. Data in table 27 summarize the information in 
tables 23 to 26. 

The explanations which follow use the illustrations ap- 
pearing at the end of this section to show how the tax re- 
turn data presented in table 27 are derived from informa- 
tion available in the return. 

Tax base for returns with normal tax and surtax only is 
taxable income. For returns with alternative tax compu- 
tation, the tax base is either (1) taxable income, where 
that amount is greater than one-half the excess long-term 



capital gain, or (2) one-half the excess long-term capital 
gain, where that amount is equal to or greater than taxable 
income. 

Tax rate is the rate at which all or a portion of an in- 
dividual's tax base is taxed. Some of the tax rates are 
described below: 

a. percent (returns with no tax base) - This is the 
rate applicable to returns that show deductions plus ex- 
emptions equal to or exceeding adjusted gross income 
and returns with no adjusted gross income. 

b. 50 percent (returns with capital gains tax only) - 
This is the rate applicable to returns with alternative tax 
computation which show the amountof one-half the excess 
long-term capital gain equal to or greater than the taxable 
income. The one-half excess, therefore, is the tax base 
instead of taxable income. 

c. 50 percent (returns with capital gains tax and nor- 
mal tax and surtax) - This is the rate applicable to re- 
turns with alternative tax computation where a portion of 
the tax base is taxed at the capital gains rate (50 percent), 
and a portion at normal tax and surtax rates. 

d. 87 percent (returns eligible for 87 percent limita- 
tion) - This limitation of tax is 87 percent of the tax base 
subject to the regular normal and surtax rates. This rate 
is applicable when the tax base reaches: (1) $629,500 or 
more on a separate return of husband and wife and a 
single return, (2) $1,259, 000 or more on a joint return and 
a surviving spouse return, and (3) $938,000 or more on a 
head of household return. 

Marginal rate is the maximum rate applied to any part 
of the tax base. For example, a joint return with $11,000 
of tax base (for normal tax and surtax rates) has a mar- 
ginal tax rate of 26 percent. (See example.) Returns with 
a tax base subject to both the capital gains rate and the 
normal tax and surtax rates were classified in their mar- 
ginal surtax rate classes, which for tables 24 and 26, are 
referred to as marginal tax rates for partial tax. 

Tax base taxed at marginal rate (column 2) is that por- 
tion of the tax base that is taxed only at the marginal tax 
rate. For example, a joint return with $11, 000 of tax base 
(for normal tax and surtax rates) would have $3,000 taxed 
at a marginal rate of 26 percent. The remaining tax base 
was taxed at lower rates. 

Tax generated at marginal rate (column 3) is that por- 
tion of the tax liability of each return that is taxed at the 
maximum rate. It is obtained by applying the tax rate in 
the stub to the amount in column 2. 

Tax base taxed at all rates (column 4) is the entire tax 
base of each return classified by the marginal tax rate of 
the return. 

Tax generated at all rates (column 5) is the total re- 
ported tax before credits of each return classified by the 
marginal tax rate of the return. 

Number of returns with any tax at tax rate (column 6) 
is a distribution of returns by applicable tax rates. It in- 
cludes each return which had some portion of the tax base 
taxed at the tax rate shown in the stub. For example, a 
joint return with $11,000 tax base (for normal tax and 
ojrtax rates) would have some tax base taxed at the 20 
percent, 22 percent, and 26 percent rates. 

Tax base at tax rate (column 7) is the tax base spread 
among the applicable tax rates. For example, a joint re- 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



29 



turn with $11,000 tax base (for normal tax and surtax 
rates) would have $4,000 taxed at 20 percent, $4,000 
taxed at 22 percent, and $3,000 taxed at 26 percent. 
Tax generated at tax rate (column 8) is the total tax 
generated at each tax rate and is obtained by applying 
the tax rate in the stub to the tax base amount in 



column 7. This amount is the recalculated income tax 
before credits and minor differences occurred between 
this total and the total for income tax before credits re- 
ported by the taxpayers for 1961 (column 5) because of 
the method used in statistically processing unaudited 
returns. 



ILLUSTRATIONS OF THE PRESENTATION OF TAX RETURN DATA CLASSIFIED BY RATE, AS SHOWN IN TABLE 27 



Example 1 



Derivation of Tax Base: 

$16,000 - Adjusted gross Income 

-3, 800 ' Itemized deductions 
(12, 200 - Balance 

-1,200 - Exemptions 
(11, 000 - Tax base (taxable Income) 



Derivation of Tax: 

1st (4, 000 of tax base taxed at 20% . 

2nd $4, 000 of tax base taxed at 22% . 

Bal. (3, 000 of tax base taxed at 26% . 

(11,000 Total tax 



(800 
(880 
(780 



(2,460 



Example 2 



Derivation of Tax Base: 



50, 000 - Adjusted gross income (Including 1/2 excess net 

long-term capital gain of (5. 000) 
-3, 800 - Itemized deductions 



(46, 200 - Balance 
-1,200 - Exemptions 

(45, 000 - Tentative tax base (taxable Income) 

(5, 000 - Tax base for capital gains tax 
(40, 000 - Tax base for normal tax and surtax 
(45. 000 - Total tax base (taxable Income) 



Derivation of Tax: 

1st (4, 000 of tax base taxed at 20% (800 

2nd (4, 000 of tax base taxed at 22% (880 

3rd (4, 000 of tax base taxed at 26% (1, 040 

4th (4, 000 of tax base taxed at 30% (1, 200 

5th (4, 000 of tax base taxed at 34% (1, 360 

6th (4, OOO of tax base taxed at 38% (1, 520 

7th (4,000 of tax base taxed at 43% (1,720 

8th (4, 000 of tax base taxed at 47% (1, 880 

9th (4, 000 of tax base taxed at 50% (2, 000 

BaL (4, 000 of tax base taxed at 53% (2, 120 



(40, 000 Normal tax and surtax (14. 520 

Derivation of Capital Gain Tax: 



(5, 000 of tax base taxed at 50% (2, 500 

Total tax (17, 020 



(45,000 



Example 3 

Derivation of Tax Base: 

(150,000 - Adjusted gross Income (including 1/2 excess 
net long-term capital gain of (145, 000) 
-13,800 - Itemized deductions 

(136. 200 - Balance 
-1,200 - Exemptions 

(135, 000 - Tentative tax base (taxable income) 

(145, 000 - Tax base for capital gains tax 

— - No tax base for normal tax and surtax 

(145,000 - Total tax base 



Derivation of Tax: 

(135, 000 tentative tax base taxed at normal tax and surtax 

rates from tax rate schedule n (80, 340 

(above tax greater than capital gains tax — 
taxpayer uses derivation below) 

Derivation of Capital Gains Tax; 



(145. 000 of tax base taxed at 50% (72, 500 



(145,000 



Total tax (72, 500 





Returns with tax rate as marginal rate 


Returns with any tax at tax rate 


Tax rate 


Number of 
retiims 


Tax base 

taxed at 

marginal 

rate 

(Doltarm) 


Tax 

generated 

at marginal 

rate 

(DolUra) 


Tax base 
taxed at 
all rates 


Tax 

generated 
at all 
rates 
(Dollmra) 


Number of 
returns 


Tax base 

at tax 

rate 

(Doltara) 


Tax 

generated 

at tax 

rate 
(Dollara) 




(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


(8) 



Example 1.— Data Reported on Joint Return With Normal Tax and Surtax Only 
















20 percent 

22 percent 


1 


3,000 


780 


11,000 


2,460 


1 
1 

1 


4,000 
4,000 
3,000 


800 
380 
780 







Example 2. —Data Reported on Joint Return With Capital Gains Tax and Normal Tax and Surtax 



20 percent. 
22 percent. 
26 percent. 
30 percent. 

34 percent. 
38 percent. 
43 percent, 
47 percent. 



50 percent (returns with capital gains tax and surtax). 

50 percent 

53 percent 



5,000 
4,000 



2,500 
2,120 



^45,000 
45,000 



'17,020 
17,020 



4,000 
4,000 
4,000 
4,000 

4,000 
4,000 
4,000 
4,000 

5,000 
4,000 
4,000 



1,040 
1,200 

1,360 
1,520 
1,720 
1,880 

2,500 
2,000 
2,120 



Example 3. —Data Reported on Joint Return With Capital Gains Tax Only 


















50 percent (returns with capital gains tax only) 


1 


145,000 


72,500 


145,000 


72,500 


1 


145,000 


72,500 



Summary of Data Reported on the Above Three Joint Returns 


















Total 


3 
1 

1 
^1 

1 


157,000 
3,000 

145,000 
5,000 

4,000 


77,900 
780 

72,500 
2,500 

2,120 


201,000 
11,000 

145,000 
'45,000 

45,000 


91,980 
2,460 

72,500 
*17,020 

17,020 


'3 

2 
2 
2 

1 

1 


201,000 

8,000 
8,000 
7,000 
4,000 

4,000 
4,000 
4,000 
4,000 

145,000 
5,000 
4,000 
4,Citl0 


91,980 




1,600 




1,760 




1,820 




1,200 




1,360 




1,520 




1,720 




1,880 




72,500 


50 percent (returns with capital gains tax and surtax) 


2,500 
2,000 


53 percent 


2,120 



^This return will not be included in the total as it already appears in the class which is its marginal normal tax and surtax : 

^Thie amount is not included in the total for the reason stated in footnote 1. 

^This return is not included in the total as it alxeady appears in the class which is its marginal normal tax and surtax rate. 

*This amount is not included in the total for the reason stated in footnote 1. 

'This total is not the sum of the following tax rate classes as many returns have a tax base taxed at more than one rate. 



BASIC TABLES 
INDIVIDUAL RETURNS 1961 

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 for returns with standard or itemized deductions 34 

3. Sources of income and loss and itemized deductions, by adjusted gross income classes 35 

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 38 

5. Percentage distribution of sources of income, and percent of returns with selected sources 

of income and loss, for each adjusted gross income class 53 

6. Form 1040A returns--income, exemptions, taxable income, and tax items, by adjusted gross 

income classes _ 54 

7. Returns with itemized deductions- -adjusted gross income, total itemized deductions, 

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

8. Number of returns with itemized deductions by size of total deductions 57 

9. Selected patterns of income, number of returns and amount of income, by adjusted gross 

income classes 58 

10. Selected patterns of income, number of returns by size of a specific source of income 63 

11. Selected patterns of income which include salaries and wages, number of returns by adjusted 

gross income classes and by size of a specific source of income 66 

12. Returns with dividends in Schedule B--sources of income and loss, exemptions, taxable 

income, and tax items, by adjusted gross income classes 69 

13. Returns with income tax--adjusted gross income, taxable income, income tax, average tax, 

by adjusted gross income classes and types of income tax 74 

14. Adjusted gross income, exemptions, taxable income, and income tax--all returns, returns 

with standard deduction, and returns with itemized deductions, by adjusted gross income 
classes and marital status of taxpayer 75 

15. Number of returns by number of exemptions other than age or blindness, by marital status 

of taxpayer, and by adjusted gross income classes 81 

16. Capital gains and losses, short- and long-term, and capital loss carryover, by adjusted gross 

income classes 85 

17. Selected sources of income, adjusted gross income, taxable income, and income tax, by 

States 88 

18. Adjusted gross income, exemptions, taxable income, and income tax, by adjusted gross income 

classes and States 90 

19. Selected sources of income, adjusted gross income, taxable income,and income tax in 100 

largest standard metropolitan statistical areas 116 

20. Adjusted gross income, exemptions, taxable income, and income tax, by adjusted gross 

income classes, in 100 largest standard metropolitan statistical areas 120 

21. Returns with taxable income--selected sources of income, total itemized deductions, and 

"taxable income by marginal tax rate classes 146 

22. Number of returns and amount of taxable income by adjusted gross income classes and by 

marginal tax rate classes 149 

23. Returns with normal tax and surtax only — taxable income, income tax, and tax credits, by 

marginal tax rate classes 158 

24. Returns with alternative tax computation- -taxable income, income tax, and tax credits, by 

marginal tax rates for partial tax 160 

25. Returns with normal tax and surtax only- -taxable income by marginal tax rate classes and 

amount taxed at each rate 162 

26. Returns with alternative tax computation- -taxable income for partial tax by marginal tax 

rate classes and amount taxed at each rate 167 

27. Income tax generated at each tax rate for all returns and returns under each of the three 

tax rate schedules 172 



31 



32 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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



TAXABLE INCOME, AND INCOME TAX. BY ADJUSTED GROSS INCOME CLASSES AND CLASSES CUMULATED 
(Taxable and nontaxable returns] 



Adjusted gross Income classes and olasaea cumulated 



Returns 


Adjusted gross Income 


Taxable 


Income 


Income tax after credits 


Number 


Percent of 
returns with 


Amount 


Percent of 

adjusted 

gross Income 


Amount 


Percent of 


Amount 


Percent of 


adjusted 




rn»n»d 


total 




total 




gross Income 


A>llMfM) 


<fa/i«r>J 




dotlarm) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


61,i99,«0 


_ 


'329,861,284 


_ 


181,779,732 


_ 


42,225,498 


_ 


61,067,589 


100.0 


330,935,737 


100.0 


181,779,732 


100.0 


42,225,498 


100.0 


3,969,165 


6.5 


1,283,112 


.4 


. 




. 


. 


3,018,799 


4.9 


2,408,551 


.7 


203,896 


.1 


40,633 


.1 


3,936,72i 


6.4 


4,885,375 


1.5 


955,625 


.5 


139,510 


.4 


3,327,969 


5.4 


5,808,170 


1.8 


1,486,537 


.8 


292,233 


.7 


3,331,561 


5.5 


7,490,739 


2.3 


2,233,418 


1.2 


437,401 


1.0 


3,412,509 


5.6 


9,372,930 


2.8 


3,164,973 


1.7 


619,751 


1.5 


3,369,204 


5.5 


10,946,358 


3.3 


4,127,353 


2.3 


815,164 


1.9 


3,326,078 


5.4 


12,463,965 


3.8 


5,119,308 


2.8 


1,024,627 


2.4 


3,299,804 


5.4 


U, 024, 272 


4.2 


6,072,505 


3.3 


1,222,059 


2.9 


3,283,084 


5.4 


15,595,461 


4.7 


7,031,862 


3.9 


1,416,691 


3.4 


6,227,266 


10.2 


34,163,126 


10.3 


16,306,493 


9.0 


3,300,305 


7.8 


5,282,007 


8.6 


34,247,138 


10.3 


17,474,075 


9.6 


3,547,517 


8.4 


4,142,911 


6.8 


30,956,323 


9.4 


16,913,191 


9.3 


3,452,319 


8.2 


2,984,990 


4.9 


25,283,832 


7.6 


14,722,711 


8.1 


3,033,931 


7.2 


2,146,657 


3.5 


20,333,582 


6.1 


12,524,739 


6.9 


2,601,504 


6.2 


1,524,853 


2.5 


15,967,529 


4.8 


10,253,079 


5.6 


2,149,011 


5.1 


1,036,667 


1.7 


11,887,459 


3.6 


7,897,693 


4.3 


1,676,636 


4.0 


715,171 


1.2 


8,914,720 


2.7 


6,063,280 


3.3 


1,307,064 


3.1 


492,332 


.8 


6,629,383 


2.0 


4,601,284 


2.5 


1,009,422 


2.4 


356,199 


.6 


5,153,740 


1.6 


3,627,675 


2.0 


308,688 


1.9 


889,562 


1.5 


15,150,795 


4.6 


11,031,611 


6.1 


2,576,761 


6.1 


357,280 


.6 


7,938,209 


2.4 


6,040,063 


3.3 


1,545,326 


3.7 


496,591 


.8 


16,593,690 


5.0 


13,157,705 


7.2 


4,066,629 


9.6 


110,476 


.2 


7,267,932 


2.2 


5,928,405 


3.3 


2,483,556 


5.9 


16,786 


(') 


2,015,145 


.6 


1,624,462 


.9 


309,436 


1.9 


5,457 


(') 


936,339 


.3 


744,814 


.4 


396,748 


.9 


6,104 


(') 


1,749,801 


.5 


1,363,584 


.8 


763,781 


1.8 


985 


(') 


662,519 


.2 


520,171 


.3 


296,591 


.7 


398. 


(') 


805,542 


.2 


589,220 


.3 


341,654 


.8 


431,831 


- 


'1,074,453 




- 


- 


- 


- 


61,067,589 


100.0 


330,935,737 


100.0 


181,779,732 


100.0 


42,225,493 


100.0 


3,969,165 


6.5 


1,283,112 


.4 


_ 


_ 


_ 


_ 


6,987,964 


11.4 


3,691,663 


1.1 


203,896 


.1 


40,683 


.1 


10,924,688 


17.9 


8,577,038 


2.6 


1,159,521 


.6 


230,193 


.5 


14,252,657 


23.3 


14,385,208 


4.3 


2,646,058 


1.5 


522,426 


1.2 


17,584,218 


28.3 


21,875,947 


6.6 


4,879,476 


2.7 


959,327 


2.3 


20,996,727 


34.4 


31,248,877 


9.4 


3,044,449 


4.4 


1,579,578 


3.7 


24,365,931 


39.9 


42,195,235 


12.8 


12,171,802 


6.7 


2,394,742 


5.7 


27,692,009 


45.3 


54,659,200 


16.5 


17,291,110 


9.5 


3,419,369 


8.1 


30,991,813 


50.8 


68,683,472 


20.8 


23,363,615 


12.9 


4,641,428 


11.0 


X, 274, 897 


56.1 


84,278,933 


25.5 


30,395,477 


16.7 


6,056,119 


14.3 


40,502,163 


66.3 


118,442,059 


35.8 


46,701,970 


25.7 


9,353,424 


22.2 


45,784,170 


75.0 


152,689,197 


46.1 


64,176,045 


35.3 


12,905,941 


30.6 


49,927,081 


81.8 


183,645,520 


55.5 


81,089,236 


44.6 


16,353,760 


38.7 


52,912,071 


86.6 


208,929,352 


63.1 


95,811,947 


52.7 


19,392,691 


45.9 


55,058,728 


90.2 


229,262,934 


69.3 


108,336,686 


59.6 


21,994,195 


52.1 


56,583,581 


92.7 


245,230,463 


74.1 


118,589,765 


65.2 


24,143,206 


57.2 


57,620,248 


94.4 


257,117,922 


77.7 


126,487,458 


66.0 


25,819,842 


61.1 


58,335,419 


95.5 


266,032,642 


80.4 


132,550,738 


72.9 


27,126,906 


64.2 


58,827,751 


96.3 


272,662,025 


82.4 


137,152,022 


75.4 


28,136,328 


66.6 


59,183,950 


96.9 


277,815,765 


83.9 


140,779,697 


77.4 


23,945,016 


68.5 


60,073,512 


98.4 


292,966,560 


88.5 


151,311,303 


83.5 


31,521,777 


74.7 


60,430,792 


99.0 


300,904,769 


90.9 


157,851,371 


86.3 


33,067,103 


78.3 


60,927,383 


99.8 


317,498,459 


95.9 


171,009,076 


94.1 


37,133,732 


87.9 


61,037,859 


100.0 


324,766,391 


98.1 


176,937,431 


97.3 


39,617,238 


93.8 


61,054,645 


100.0 


326,781,536 


98.7 


178,561,943 


98.2 


40,426,724 


95.7 


61,060,102 


100.0 


327,717,875 


99.0 


179,306,757 


93.6 


40,323,472 


96.7 


61,066,206 


100.0 


329,467,676 


99.6 


180,670,341 


99.4 


41,587,253 


98.5 


61,067,191 


100.0 


330, 130, 195 


99.8 


181,190,512 


99.7 


41,883,844 


99.2 


431,831 


- 


'1,074,453 


- 


- 


- 


- 


- 


61,499,420 


- 


'329,861,284 


- 


181,779,732 


- 


42,225,498 


- 



ADJUSTED GROSS INCOME CLASSES 
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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 fHOM LOWEST ADJUSTED GROSS INCOME CLASSES 
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 $3,000 

Under $9,000 

Under $10,000 

Under $11,000 

Under $12,000 

Under $13,000 

Under $14,000 

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 

Footnotes at end of table. See text for '^Deserlption of the Sample and Limitations of the Data" and "Explanation of Classifications and Terms. 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



33 



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

[Taxable snd nontaxable returns] 



Adjusted gross inoome classes and classes cumulated 



CUMULATED mCU HIQIEST ADJUSTED GROSS INCCME CLASSES 
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. 

$li,000 or more. 
$13,000 or more. 
$12,000 or more. 
$11,000 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. 

$i,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 



(1) 



61,067,589 



398 

1,383 

7,487 

12,944 

29,730 

140,206 

636,797 

994,077 

1,883,639 

2,239,838 

2,732,170 
3,447,341 
4,484,008 
6,008,861 

8,155,518 
11,140,508 
15,283,419 
20,565,426 
26,792,692 

30,075,776 
33,375,580 
36,701,658 
40,070,862 
43,483,371 

46,314,932 
50,142,901 
54,079,625 
57,098,424 

431,831 



Percent of 
returns with 

adjusted 
gross Income 



Adjusted gross Inoome 



61,499,420 



(2) 



< ' 



.2 

1.0 
1.6 

3.1 

3.7 
4.5 
5.6 
7.3 
9.8 

13.4 
18.2 
25.0 
33.7 
43.9 

49.2 
54.7 
60.1 
65.6 

71.2 

76.7 
82.1 
88.6 
93.5 



Percent of 

adjusted 

gross inoome 



(3) 



330,935,737 



805,542 
1,468,061 
3,217,862 
4,154,201 
6,169,346 

13,437,278 
30,030,968 
37,969,177 
53,119,972 

58,273,712 
64,903,095 
73,817,815 
85,705,274 
101,672,803 

122,006,385 
147,290,217 
178,246,540 
212,493,678 
246,656,804 

262,252,265 
276,276,537 
288,740,502 
299,686,360 
309,059,790 

316,550,529 
322,358,699 
327,244,074 
329,652,625 

31,074,453 



Taxable income 



(■4) 



'329,861,284 



1.0 
1.3 
1.9 

4.1 
9.1 
11.5 
16.1 

17.6 
19.6 
22.3 

25.9 
30.7 

36.9 
44.5 
53.9 
64.2 
74.5 

79.2 
83.5 
87.2 
90.6 
93.4 

95.7 
97.4 
93.9 
99.6 



dollmrmi 



(5) 



181,779,732 



589,220 
1,109,391 
2,472,975 
3,217,789 
4,842,251 

10,770,656 
23,928,361 
29,968,424 
41,000,035 

44,627,710 
49,228,994 
55,292,274 
63,189,967 
73,443,046 

85,967,785 
100,690,496 
117,603,687 
135,077,762 
151,384,255 

158,416,117 
164,438,622 
169,607,930 
173,735,283 
176,900,256 

179,133,674 
180,620,211 
181,575,336 
181,779,732 



Percent of 

total 



(6) 



181,779,732 



1.4 
1.8 
2.7 

5.9 
13.2 
16.5 
22.6 

24.6 
27.1 
30.4 
34.8 
40.4 

47.3 
55.4 
64.7 
74.3 
83.3 

87.1 
90.5 
93.3 
95.6 
97.3 



99.4 
99.9 
100.0 



Income tax after credits 



doIUra) 



(7) 



42,225,498 



341,654 

638,245 

1,402,026 

1,798,774 

2,608,210 

5,091,766 
9,158,395 
10,703,721 
13,280,482 

14,089,170 
15,098,592 
16,405,656 
13,082,292 
20,231,303 

22,832,807 
25,866,733 
29,319,557 
32,867,074 
36,167,379 

37,584,070 
38,806,129 
39,830,756 
40,645,920 
41,265,671 

41,703,072 
41,995,305 
42,184,315 
42,225,498 



Percent of 
total 



42,225,498 



See text for "Description of the Sample and Limitations of the Data" and "Explanation of Classifications and Terms. 
^Adjusted gross income less deficit. 
^Less than 0,05 percent. 
'Deficit. 



(8) 



3.3 
4.3 
6.2 

12.1 
21.7 
25.3 
31.5 

33.4 
35.8 
38.9 
42.8 
47.9 

54.1 
61.3 
69.4 
77.8 
85.7 

39.0 
91.9 
94.3 
96.3 
97.7 

98.8 
99.5 
99.9 
100.0 



34 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 2.— SOURCES OF INCOME AND LOSS FOR RETURNS WITH STANDARD DEDUCTION, RETURNS WITH ITQIIZED DEDUCTIONS, AND RETURNS WITH NO ADJUSTED GROSS INCOME 

[Taxable and nontaxable returns] 



Sources of Inccme 



All returns 



Number of 
returns 



Amount 

(ThooMmtd 
doltart) 



Returns with standard 
deduction 



Number of 
returns 



Returns with itemized 
deductions 



Number of 
returns 



Returns with no adjusted 
gross income 



Number of 
returns 



Adjusted gross income or deficit. 
Salaries and wages (net) 



Business or profession: 

Net profit 

Net loss 



Sales of capital assets: 

Net gain 

Net loss 



Sales of property other than capital assets: 

Net gain 

Net loss 



Sources in Schedule B: 

Dividends (after exclusions). 
Interest received 



Pensions and annuities; 
Life expectancy method. 
3-year method 

Rents: 

Net inccone 

Net loss 

Royalties: 

Net income 

Net loss 

Partnership : 

Net profit 

Net loss 



Estates and trusts: 

Income 

Loss 



Net operating loss deduction. 
Other sources 



Sources not supported tjy Schedule B. 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



61,499,420 
54,014, 543 



6,979,924 
1,728,368 



4,698,499 
1,097,455 



150,071 
176,609 



5,037,615 
10,031,614 



855,974 
421,846 



3,863,372 

1,794,971 



409,032 
27, 574 

1,536,971 
345,793 

413,175 
29,551 

15,099 
(') 

2,185,012 



329,861,284 
266,902,279 



25,394,526 
2,764,820 



3,290,879 
670,085 



153,893 
249,853 



9,889,743 
5,683,167 



1,114,271 
745,922 

3,661,172 
902,263 

583,592 
78,555 

9,719,238 
770,393 

669,421 
40,392 

91,897 
2,014,683 

601, ;56 



35,805,757 
31,647,535 



4,038,617 
736,009 



1,914,417 
307,989 



68,839 
69,970 



1,769,938 
3,872,670 



347,270 
179,997 



1,551,704 
537,101 



172,513 
7,203 



625, 336 
96,283 

142,457 
6,556 

4,492 
(') 

788,518 



134,171,546 
114,373,138 



10,466,167 
740,905 



1,736,041 
165,294 



52,764 
47,690 



1,398,457 
1,881,936 



383,849 
286,653 



1,210,216 
214,241 



167,756 
5,086 

2, 387, 193 
102,129 

173,018 
3,892 

10,678 
689,862 



25,261,832 
22,273,564 



2,922,437 
679,173 



2,707,532 
755,243 



76, .'94 
87,614 



3,234,533 
6,085,680 

505,918 
241,340 

2,264,629 
1,211,783 

228,066 
19,479 

903,005 
204,258 

267,544 
21,402 

4,834 



196,764,191 
152,346,693 



14,884,409 
1,036,444 



6,427,218 
459,405 



99,753 
100,182 



8,446,252 
3,746,175 

727,837 
459,014 

2,402,393 
628,682 

339,861 
58,659 

7,314,460 
437,082 



492,831 
28,852 



13,116 
1,441,540 



(7) 



431,831 
93,444 



18,370 
313,186 



76,550 
34,223 



4,438 
19,025 



33,144 
73,264 



2,786 
(') 



47,039 
46,087 



8,503 
892 



8,630 
45,252 



3,174 
1,593 

5,773 
9,505 



(8) 



'1,074,453 
182,444 



43,950 
987,471 



127,620 
45,386 



6,376 
101,981 



45,034 
55,056 



2,585 



48,563 
59,340 



25,975 
14,810 



17,585 
231,182 



3,572 

7,648 

68,103 
'116,719 



'832 



See text for "Description of the Sample and Lijnitations of the Data" and 
^Adjusted gross income less deficit. 
'Deficit. 

^Estimate is not shown separately because of high sampling variability. 
'Not tabulated. 
'Negative "Other sources." 
'Negative "Sources not supported by Schedule B," 



'Explanation of Classifications and Tenns. 



However, the data are included in the appropriate totals. 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



35 



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36 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



37 



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1111 mil mil ^^^^^ ^^^K Ills : i i|ii^ mils il 



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40 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



I 
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^ v* .H 65 

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41 



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42 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 






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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



43 



ui •< f^ r>i (^ 

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r^ <\l CM -f 



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ffi O^ "A [^ 00 

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CM en to 

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8 = 



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^ ^ AJ 
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CI >J ^0 Al cn 

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Ci H CM 



to C^ O 
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rH^CMCM c\^n-vj^^D 

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iHCMCOCM sfCO'DOrH 



O C^ t^ "A -^ 
CJ\ rH lA O t^ 
CO CO <A lA >r 



t- r- --t r-1 CO 
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\ lA {^ Q 
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0^ fM •>, 

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\ lA O 



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vO o> c 

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1^ 



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>0 ^D (N CO vO 
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cTci >I CI rH 



3 (M CI 



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vD C> O to --t 



>J >J Ct OJ r 



I I I r I 



I I I I I 



888 88885 



O ^ CM AJ 



c^fn•^t-<'A •oc'-cgoN.H 



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h U l* 



f^ r^ -t -4 f 
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588 888S 



4»'te'4»49' 



>«.K« Or^AJC»~t lAOlAOO XOO- 

AJC»ClNf->l lAvOC^eOO* rHr-tr-tr-tr^ rHAlAllArH ^(M<ArH 



888888 

lA O "A O *A O 



3'irHrHCM AJClC^-4-^^A 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



47 












vD fV CM U-, 

ir\ o vD O 

sf rH -5 r- 



O TO Oi 0> C- 



\0 ru o o ON 
OJ H tvj iTi tn 

o o> o to o 



vO \0 OJ QO CO 

■"! d "^ f^ f^ 

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r-J eg ry rK -- 



a 3SE 



» m o O' m 
rvi in .-I to cr> 
fn o sT o i> 



to -J Q to c- u 






vD -J to rvj to 
\0 O^ O (\) o^ 



CM m 1-1 -J- CO 

ir\ o C- t?- ^ 

C CO u-\ <M -J 



CT- »0 f- u 
ru CJ> >J r 

lA oj :^ r 



H CT^ IT. >H n 

00 -^ [> n to 
m o\ eg (M r^ 



'S3 



^ -^ r- >o to 

i vO to \0 -J- 

^ u~\ ->j- (^ ry 



-4- r^ -n S" 13^ 

iD O ^0 -J OJ 



? CM .D 0\ O 

[ m tfi cr\ r-1 
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S 3 <i 



3 O C^ (M (^ a\ 



n o c 



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CM vt O vO 
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OJ O \D 



-J O 1> Q -J 
<M 0> [> -J r-"! 



O CM IT- CO 0\ 
to tM O lO %0 
rn lA CO cr- CT" 



IN lA ^^ a> 

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kO CO lA 



CO iH Ov -^ iH 

lA vo o^ to r- 
no (n tn lA -H 



CJ> nO C^ CV| to f^ 



'aaa 



0\ CM t7> 
CO CM O 



O- 'M O to U 



-J- O u-1 1-1 u^ 

>X) <^ •-' O- lA 

to m o i-H t-H 



0> "O r-t \0 to 
C^ m CM CO CM 
CM r*l -J- ^ lA 



CM Cy n >t O' 



-I lA (7- lA 
CO ^ pH ^ 
lA CI^ \0 CM 



i> en rH OJ n c 

[^ O tr O " '" 

fM lA b St O C 



CT> \0 sf r-- (" 



3 r-t [-. to 1) 
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saa 



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Sg3S 

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■A CJv OV CO to OJ 
CO fH rH cn \f " 
C^ Nt C- [> -- 

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I 1-1 m o 

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T -5 r- o) o 



CO to o to o 
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CM a- CO > en 

■H O [> >J- CM 

CO en o r- c 



lA lO lA en to 

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t> lA CJ» CM CJN 



f3?) 



CO o> -J 

C -J- CO 
[^ CM t> 



\0 --t C- fH ^ 
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a» to rH c 

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J :i c £: " 
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to CO C^ vO lA 
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CO en m iH 
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[-- \0 st CM O 

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lA cn t^ fM lA ON 
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^ss 



CM en en OJ (M 



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CM to r 



to CM >0 lA -O 



to en -H C> •£) 
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CM lA <H d £- 
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CM AJ -t On 



ON O ON On >J 

c^ n Nf- to to 

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^ lA >H CM f- 
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^ r- cn c> TO 
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(n -J- CM u 

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;888 



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h h t. tH fH 



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mtn-sf-^iA NO[^ti 

u u u u u j,t-fHt-t. 0)0)0)0)0) a)o)Oia)'g 

0,0)0)0)4) 0)0)410)0) ■d-g'd'gx) ■a-a'd'gs 

lllll iiiil 1 1 § I § g§ 1 1 = 



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3 <»«j-«j-<e- «i -f » «* 



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48 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



lll: 






1 to ('i 



o ta 



III' 






«3 -.f to (7- 



CO :H CO c^ .-t 

M tn o\ lo -j^ 

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CO i> -^ >f oj 



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n r~ o -3 <^ 

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as:} 



*n r- Aj c- 
ro <t> a r\t 



-H CO ■4' O f\J 
vT f» o^ c eo 
o> »n CO o^ c^ 



>t to to o* oj 
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00 oj in ov .-« 



>0 r- %0 i7< CM 



to to to (T> --f 



C^ O TV o t^ 

o» en t^ CO c> 

to f^ p-H >f to 

o r^ ■o -xTrJ 



m >j- rH c- 
r- iTi in fn 

en CM rH ir> 



O 00 rsj 0^ t*- 



3 en >f c^ o\ 
5 (jv tf> »o in 
^ o\ o en o 



■»!■ -J O" CO o^ 



-t o n »o 

f-t O* rH -■ 

^o -t >*■ 



IJ^- 



, ■> (?» nj o 

CM CO O (^ -* 

' - -> a- -J 






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CM * Ch 

ni cn t^ 



en »rv CM m 



o m a> >f 

\D CM 0\ -J 



M o w r 



m r-1 CM Q m 
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< m vO vo 
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!3S 



OV O^ T* 

c^r- CM 



«> CM 

CM in 






ff- rH ^ C^ 

vD o\ -O yD 


•^ --t to ^£l >0 


(> o o r- 













m m c- 
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■*f CT> to c^ 



On m CO 
C- -J- CM 

m (^ r-- 



\D -Nf CM 00 -H 



CM CM CK --l- CM 



00 ^ "A CM 

<n o^'o'o 



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o» 0^ t^ r- ^ 



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CM O CM cn o 

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c^ o t- 
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.11 

§ 1: 



iH CO rH r- m 
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•H "O OO •* rH 



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O to nO Q o 

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CM CO CM n en 



en ^o CO e 

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m in o ^o m 
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m o^ en m en 



m o cj* CO o^ 

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NO-^fvocMoo m-sfmcMcv r-cn-* 



^ -J ^ 
■i o\ r^ 

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CO o^ en 



o f- > -4- >n 
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§ I- 

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m oo -J- «o 
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CM a* <n rH 

eMOp-:*-«t cMr-(c^t-o^ 
c- <3 <D tit .HtMenQen 
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CMCMCM cncnencnen 



0\ >0 CM CM CM 

S"^C?CM CM CM 
^- nj Q C- 
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lO [> O* C-- to 

m \o .H -^t rn 

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CM -* <n m tn 

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vO ^ en "A c 

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O -4 -4 CM .-t 



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CJ^ -4- to C' CM 

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t- --I "i "ft e^ 

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en t^ >l oo r^ 
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m m >o Q en 
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00 *0 en O' to 



3«5 r- -4 

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3 t^ cn en 
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as 



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en "O r- 

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cMC^^f^o inincrOc^ iHcnc^tncM cocorHcnc 

CMiAOOt-C' ^OOQO^CM O^DCgCMrH CJiCMinCMO 

onOc^oo ONtT^'^eno c^enr>-coin oineoinf 



CM -^ r^ «o 
r- cn to m 
fn o o^ o 



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ir 



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m o^ f-< <5 -o 
en en ^ en cn 



m -o m \D to 
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>0 ^ r- On CO 
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to m o m .H 



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fn ^ r- 

nj ^ tn 

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o c^ cvj ^^ c 

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CO rH to C- •>!■ -O 
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m r^ CO >o m -J 



Us 



■\rHenr- -h>Onoo\ct« cncn-^Or 
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utomen 'ncMOc^t> o>ntncMr 



r>- ON o o o 
m CM c^ ^ H 

rH CO m CM ^ 







mil 11111 



4»4^4»4»4» «^4%«).4^ 



mil 1111^ ^^^i 

iSQSQ asosS 888^ 



_ j8 §8§8^ 

o.-(CMCM cnen-i>j-« 

4)0)4) 4)a)V4)4)8 

|iii mils 



«i 



i-H^CM rwcnin-^-^ m\0t*-eDON rH 



^SlC. 9^ M^oo 



daaa „ „.,.,„ 

-M-t^-V^-^^ -M-'W'W^'*^*^ ^^^tt-'M-M' 



S I 




INDIVIDUAL INCOME TAX RETURNS FOR 1961 



49 



11 = ^ 



lA O ^ t- 

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n ■4- \0 O 



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c- ya -4- »o to 

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m 



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>0 rH rH 
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& 
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CO c^ >I m u 
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m o ^ rH c 



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l> ^C st NO (M 
C^CM W vD-4- 






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Iv 



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50 



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



II 






f^ ^D CO <J> ^ 

CNJ ^0 C\J lA [^ 

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1 
















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rH TO -* <r\ 
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ii>4)4) vmniaiiuS 

-^ "CJ "O "O "O "O 

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f- o 



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lA O lA C 

CM m^en -s 



O rH CM m sj 

rH rH rH rH rH 

w w > ■ » to w > 



lA O lA O O 
rH CM CM >A rH 



4lQO>ACI lAO'AO'A 

■J3 O •^ - - -. ^•. -. • 

CvOrHrHCM AJ(nen>J-i>A 



54 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



li 



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J «o r- « 



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t^ ^ -^ -H 
f^ c^ t*i o* 



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3 V. oj 3 -5 
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CO lA C5 -J lA ^ 

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C 0» "H C^ CO 
lA lA lA (*^ CM 



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52 
§ I 

O -H 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



55 



Table 7.— RETURNS WITH ITEMIZED DEDUCTIONS— ADJUSTED GROSS INCOME, TOTAL ITEMIZED DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross inconie classes 



Number of 


Adjusted 


Total 




Number of 


Taxable 


Income 


Income tax 


returns 


gross 


itemized 


Exemptions 








before 






itemized 
deductions 


income 

(Thouimnd 


deductions 




no taxable 
inconie 


Number of 
returns 


Amount 


credits 
(Thoamand 




dotlmr*) 


dollmrm) 


doUmra) 






doltmrm) 


doltmrm) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(3) 


25,261,832 


196,764,191 


38,391,226 


50,611,922 


1,880,975 


23,380,857 


108,903,280 


27,203,448 


23,257,937 


190,866,896 


35,565,628 


46,467,706 


- 


23,257,937 


108,833,562 


27,187,718 


62,289 


55,224 


11,675 


37,373 


_ 


62,289 


6,176 


1,208 


238, 3i0 


302,002 


81,313 


147,189 


_ 


238,340 


73,500 


14,595 


386,626 


682,256 


175,107 


315,091 


- 


386,626 


192,058 


38,241 


552,030 


1,250,735 


311,521 


540,122 


- 


552,030 


399,092 


79,517 


738,094 


2,033,588 


484,354 


842,831 


_ 


738,094 


706,403 


140,923 


900,681 


2,937,483 


665,075 


1,189,313 


- 


900,681 


1,033,095 


216,517 


1,080,983 


4,060,128 


908,135 


1,617,220 


_ 


1,080,983 


1,534,773 


308,615 


1,218,807 


5,186,292 


1,139,544 


2,036,736 


_ 


1,218,807 


2,010,012 


405,205 


1,430,979 


6,800,047 


1,452,044 


2,621,620 


- 


1,430,979 


2,726,383 


550,716 


3,218,316 


17,702,370 


3,641,834 


6,550,067 


_ 


3,218,316 


7,510,469 


1,517,679 


3,078,053 


19,979,530 


3,995,577 


6,837,290 


_ 


3,078,053 


9,146,663 


1,849,743 


2,577,051 


19,268,840 


3,756,340 


5,950,036 


- 


2,577,051 


9,562,464 


1,942,157 


1,914,463 


16,212,321 


3,096,163 


4,432,093 


- 


1,914,463 


3,684,055 


1,773,833 


1,370,038 


12,979,389 


2,437,289 


3,142,123 


- 


1,370,033 


7,399,977 


1,530,586 


1,002,924 


10,506,671 


1,896,814 


2,287,951 


_ 


1,002,924 


6,321,906 


1,320,321 


720,091 


8,259,707 


1,449,233 


1,618,890 


. 


720,091 


5,191,584 


1,097,996 


515,853 


6,431,131 


1,105,126 


1,162,617 


- 


515,853 


4,163,388 


893,651 


368,594 


4,963,859 


841,760 


828,263 


_ 


368,594 


3,293,836 


720,545 


272,897 


3,948,624 


662,870 


621,789 


- 


272,897 


2,663,965 


591,944 


714,276 


12,190,009 


1,977,203 


1,622,819 


. 


714,276 


8,589,982 


2,011,363 


306,607 


6,821,200 


1,039,344 


700,342 


_ 


306,607 


5,031,514 


1,309,510 


453,791 


15,253,509 


2,215,045 


1,061,617 


_ 


453,791 


11,976,847 


3,757,640 


106,973 


7,045,117 


1,070,677 


241,891 


_ 


106,973 


5,732,549 


2,451,212 


16,450 


1,975,538 


347,401 


35,702 


- 


16,450 


1,592,435 


815,853 


5,359 


919,487 


175,112 


11,3a 


_ 


5,359 


733,054 


402,977 


6,027 


1,727,545 


361,591 


12,641 


_ 


6,027 


1,353,313 


733,593 


965 


648,818 


128,342 


1,993 


_ 


965 


518,483 


304,944 


380 


725,476 


139,134 


766 


- 


380 


585,576 


351,634 


2,003,895 


5,897,295 


2,825,598 


4,144,216 


1,380,975 


122,920 


74,718 


15,730 


41,045 


15,594 


29,331 


56,085 


41,045 


. 


. 


. 


153,088 


123,130 


72,394 


133,233 


152,651 


(M 


(M 


(M 


240,640 


309,773 


157,989 


285,214 


237,651 


2,989 


661 


IX 


264,141 


458,409 


235,378 


363,360 


243,947 


15,194 


3,242 


637 


263,725 


590,770 


250, 597 


447,765 


239,989 


23,736 


8,672 


1,731 


250,329 


690,631 


278,153 


517,364 


230,086 


20,243 


12,134 


2,418 


206,328 


668,599 


270,296 


470,692 


187,087 


19,241 


12,806 


2,553 


150,542 


560,442 


218,995 


395, 807 


137,733 


12,809 


7,366 


1,467 


137,114 


579,361 


235,368 


410,518 


126,098 


11,016 


8,877 


1,770 


94,372 


448,153 


176,248 


303,932 


87,551 


6,821 


5,818 


1,160 


202, 571 


1,452,433 


900,849 


760,246 


192,137 


10,434 


15,134 


3,863 


8,410,153 


27,752,617 


7,153,517 


12,731,465 


1,688,838 


6,721,315 


8,791,076 


1,767,404 


12,350,403 


87,314,677 


17,475,203 


27,647,919 


182,907 


12,167,496 


42,314,334 


8,621,132 


4,501,276 


81,696,897 


13,762,506 


10,232,538 


9,230 


4,492,046 


57,802,870 


16,814,912 



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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



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



56 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 7.— RETURNS WITH ITEMIZED DEDUCTIONS— ADJUSTED CROSS INCOME, TOTAL ITEMIZED DEDUCTIONS. EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross iziccme classes 



Tax credl-t for — 



Dividends received 



Number of 
returns 



AiDCunt 
(ThtKumid 



Retirement inccxne 



Number of 
returns 



Amount 
(Thoummmd 
dolUra) 



Foreign taxes 



Number of 
returns 



Amount 



Other tax credits 



Number of 
returns 



Amount 
(Theummtd 
doilmrm) 



iBcome tax 
after 
credits 



Self -employment tax 



Number of 
returns 






(9) 



(10) 



(11) 



(12) 



(13) 



(K) 



(15) 



(16) 



(17) 



(18) 



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 $i,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 $10,00 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



2,525,820 



2,467,984 



11,491 
27,929 
36,243 

52,262 
64,397 
57,900 
66,751 
77,916 

139,745 
153,926 
150,228 
137,520 
132,220 

111,700 

102,694 

98,688 

85,563 

78,283 

284,020 
165,823 
311,438 
91,219 
15,215 

5,073 

5,773 

943 

367 

57,836 



7,295 
10,728 

10,027 
8,844 
5,245 
5,706 
4,300 
5,020 



450,362 
718,141 
,357,317 



512,507 



16,437 



404,119 



61,993 



15,593 



26,807,474 



(M 
104 
289 
513 

1,157 
1,505 
1,569 
1,864 
2,193 

4,867 
5,368 
5,218 
5,166 
5,998 

4,952 
5,277 
5,323 
5,387 
4,873 

23,436 
19,448 
62,921 
46,954 
18,591 

10,156 

19,714 

6,734 

8,161 

1,593 



4,334 
14,889 

23,157 
29,518 
26,943 
24,346 
29,629 

42,457 
33,612 
32,425 
a, 146 
16,943 

11,084 
9,361 
8,707 
8,181 
5,471 

20,945 

11,394 

20,717 

6,319 

1,259 

507 

652 

90 

33 



116 
835 

1,854 
3,826 
3,288 
3,303 
4,897 

6,444 
5,885 
6,452 
3,532 
2,723 

1,896 
1,658 
1,475 
1,369 

871 

3,725 
2,007 
3,771 
1,167 
247 

163 

162 

303 

23 



3,557 



3,426 

(M 

2,759 
4,168 

2,136 
2,580 
2,150 
2,473 
1,630 

7,496 
5,295 

18,030 

10,178 

2,962 

1,199 

1,604 

309 

126 

2,692 



(') 



(') 



558 
541 



494 
400 
505 
382 
142 

1,178 
1,0U 
4,105 
4,857 
2,860 

1,266 

3,274 

1,761 

735 

1,895 



5,893 

3,240 
4,066 
2,894 

2,711 
2,268 
2,336 
1,696 
1,564 

6,306 
3,597 
7,925 
3,815 
1,039 

340 

480 

76 

37 

2,854 



(') 



419 
493 
454 

360 
218 
251 
240 
350 

1,824 

458 

2,243 

2,052 

793 

IfKA 

494 

1,530 

844 



1,202 
14,491 
37,834 
78,110 

I 137,852 
, 211, 126 
■ 303,606 
399,912 
'. 543,474 

1,505,928 
1,837,927 

1,929,510 
1,769,101 
1,521,237 

1,312,619 

1,090,443 

886,097 

713,167 

585,708 

1,981,199 
1,285,585 
3,584,500 
2,395,182 
793,362 

390,725 
758,739 
295,652 
341,085 



9,455 
22,909 
52,413 

77,098 

100,888 
119,273 
135,62^ 
152,890 
161,100 

293,082 
234,460 
185,549 
147,460 
109,382 

81,777 
66,397 
55,995 
46,887 
40,245 

131,833 
73,510 

112,240 

25,635 

3,735 

1,257 

1,328 

156 

52 

424,725 



0) 



(') 



(') 



90 
234 

262 
232 
209 
211 
158 
185 



13,164 


541 


21,418 


1,466 


18,830 


2,143 


17,462 


2,209 


10,796 


1,168 


10,010 


1,559 


5,815 


898 


8,342 


1,411 



1,895 



2,864 



5,223 
24,032 
45,169 
49,512 
57,698 

60,825 
50,202 
40,575 
34,432 
21,598 
35,359 



10,608 

26,777 

241,952 



252,862 
154,512 
105,133 



28,194 
26, 395 
18,890 



4,431 
15,300 
58,441 



332 
2,313 
24,164 



8,843 
18,817 
34,404 



670 

1,944 

13,823 



1,727,607 

8,563,703 

16,516,164 



1,221,016 

1,003,918 

542,422 



(19) 



403 
1,138 
3,512 
6,227 

9,590 
13,149 
16,573 
20,429 
24,485 

45,562 
37,300 
M,116 
2*,737 
19,172 

14,935 
12,389 
10,742 
9,053 
7,844 

26,304 

15,039 

23,045 

5,312 

750 

262 

264 

27 

10 

43,445 



190 

911 

2,326 

3,269 

4,803 

5,043 
5,572 
5,292 
5,033 
3,669 
6,237 



132,814 
162,885 
126,225 



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

^Estijnate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



57 



o n C" "^ « 
>j o to <*> c 



8°8 



~i >f \0 <NJ O IT* 
lA ^■ rH ^ tn l> 
-* CM c r- ov vo 






is 



n Q r-l C- (?• 

O^ "O -< f^ 'O 
\0 to (3» C' to 



S to S c 



O ffi *o --f to 
m S C- C- oj 
0\ ^ O lA vf 



<J^ C^ O* (^ C^ 



3 CO fn c 



> O (N CO u^ 
- iH rH OJ l> 

r ry ir\ -.f in 



3 \p rH >* lA r 

J -J o « 2; 
5 ri 'O f^ CO -J 



5Jl Ti^i 



fH >I t\l rH in 
vD (M O OJ f-l 
O to 0> l> >I 



Oc3 ->J' \0 dmOf^'H tofyf^"-**-) OJvOOitptO rHtOO-4^f 

-jo^rS-? miAi>coo> ry{Nl[>r«j[> mncM-Jn f^iHi-f 

■-J ■J' vD-Ot^'AC^ >OC^r^C^O OinHHiO a>-4' 

i-trj-4-iA >oStoE>c^ \0m-4-fM-* --J 



[> o<ntO iHOJ-finm \oc~-OTic- c^-^u-p-^ ■^>tOiA'^ 
c~ toc~-■^J coOMCi^ inino*--!^ r-iCT'Ojr-tF- rMcyrH 



CM d t^i 



8§ 



\oioo oc-mr-to (Mtn 
iHmin ^co\oiQm -^ 



■ u o 

. 41 Q 



TrHvOO-4 lAvOi^vfO^ C-f^rHC^O Qt:^<N<' 

\oof^»o rJtoinC-co >tor~-nc^ Q 'O Oir 
>to»riC~-m r>icMvO-4''A \0-*r-\ooo -*nr-i 



n t\j -nJ- m 



%D kn -J fn c 



inncor-eo OMrHrHrHin \0-<C 

r-Ioto-srNf ooQr-ir) Qrti-< 
rMto-J<Ain rHo-^'-Jo -Q^c^f 



rumo^ -^ -t ct o t 

iH -J to <M r 



c- a» c- ^D ~i 

CO rH (> iH CO 
iH to -4- n rH 



^(nr-too \0Op\D^ 



vf O' "n m 
o> r- :i to 
(Jv \0 CO o^ 



in r^ m -J' CT» 



*gi 



-J- to 






ia sa' 



C- lA 






OtMt^COCTi D-HCOtO 

toOf-om tooQC5 



8^8 

rH C nj 

-wj-3-te- 



■\ O C~ -O •>!■ 

3 t^ O -* CT; 
■^ vO \0 (S o 



CM m o^ O 
SSeoS 



= .8 



o a* 

SI 



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3 >> 



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Is 



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II 



□ (U o 

55r 



'nr^OC~-'n H'^moco o^O'O-^p r^tOi^riiH iHC^-OOO tn^O 

SStovom olcnc^O'O ^toiAQp c^o^o>o tomHo^y? cog; 

ncc^c- ■-tinoi(7''H ^^f^S'-J c^-st-^c^o toojmno cj^tn 

r-TirTtircrin' totor-Ttoo \o ■n'm in rH \D c^ c^ in f --t c- -o m 13 

•-Jr-jf-'Ar-l tOC^tOCMfn CMt-OtM rH*OC-'-IO ITiOf-l 

ni-j>ocD o^fntonH »n(^^-lOC- mncMr^n -J'-h 

: ;S88 88888 888 ^° ^ ^ - •.°'* „-gfi 8 8 ^.i 

.S.^% ^ %%%.% ^ .. kO i-l H r-) iH r-l nj CM m -H tf) tf>to -» Q 

• OMrgcM n>tm\OC- toc^ h « ></> t /i t o ui t o t o vi v> , , , ,3 

. -s-te-tft-w- w to (/) to (o <o -« Q tf> KHG h , 

.-ta-tHhtH f^^j,(,F^ h u u 0) V ^ ^ ^ ^ ^ '"ii'3'3'9 "ao 

lyojoj 4)0)0)0)0) aiaitu'g'g 'g'g'3'9'9 ■9'2gBS S^ 

§u X) T3 Tj •a-o-q'O'O TS-o-ggg 99996 33='='^ ^S 

^|g§g §gi3§ §33|| 88g°8 88§§§ §- 

DOOmO mOOOO 000-1-. .s^^.._^ ■. _-.Q O O Q O 

T^O.^^^ .v>.--<« ..^^Ori OJ{»1-4-inO inOO"AO 0-. 

03rH<HOi CMf*>^in'0 c^ooCT't-ir-l f-frHrHHni ojinHiHOJ mH 

Q < /> -w «>« » ( /> to « ft t/i w ■>»- » >■* »»>*? w » » » «»^«» w «a w w w > -(O-M- 



58 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



:§ ^. 



7:; s c 






J -^ r-< >r o 

r lA o> t- >^ 



O ir\ ii\ a- to c- *^' ""■ o- c 






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rvttnoo-Oeo ^0•0^0^^>0 <^iri^c>im sD -O -^ 
r^nifiOrH -xt^r^^olf^ -^os-^-ir- (oco^i 
So^f^o* ^-o^<^lr^c^ tOi-H-Jinio ^oc 



OJ O lA 
<> r-< O 



^ (^ O r-< r^ 
^ (»i o> oj >-( 
H r-i o* r- ai 



3(n c^ t^ Q 
CO ^-^ 03 o 
>j o (^ --J o> 






•— ^ CM -* 



— -n cNj *n 



t I I I I 



II 



I I I I I 



I 1 I I I 



a> 00 aj r-i 
o [> i-« c^ 

t> w^ to 



So P- M' <-' 
-J tn (Nt -Nf 

•O <?■ to Ti O 



i-l O ^ GO GO 

o \0 <rs >n tn 
r\ n O' iTi >t 



(N ^ C-- o fn 

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t' O^ O O ^0 



>j eg r^ >l <^ - 






8 = 



t^toc^o- oa-<nirtc^ iri%fooOv 
bt^O'tnoo r-l(no•^r^ >i>r^n-.ir 



3C^ -i 2 iH 

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hoj -^ -^ rt 



tx3 O f-> -t r* 
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•X) -J t> (^ r4 

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!?55 



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C^ (^ 00 U^ <*^ C 

O oj O O O C 



I Jl 



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m iH m 

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n o C-- to V 

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r^ lO C C^ 

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>o [-- -o 

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OJ to tM to O 

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■• 'O o -^ ft 



r^ O O lO 10 
O^ tn 10 r^ C^ 
n c^ c- o -^ 



Sio o r- o> OJ 
10 m j-< 10 C-. 

•£■ to t-- CO to r-< 



3 5 ^ 



5 >I OJ 

i35 



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C^ iTi C^ vO r^ 



f^ to vD O C^ 

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10 CO ri OJ o^ -^ 
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c^ in to c- 

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ffv r^ Q o o* 

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..^888 888888 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



59 



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(M -sj CM a- 



c^ n to o^ p- 



a- iH ^ -o rv 



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3^CM\D ^Ot''^ietO 

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60 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



61 



V 



J3 O • 



•a +J q S , 



12 



to tr '^ «3 
o^ o a- K> 

H O CM o^ 



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62 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 






inOfHO^'O <r\ ^ O m \0 c-j-i^fHrH 

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443 
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^888 88888 88888 

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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



63 



Table 10.— SELECTED PATTERNS OF INCOME, NUMBER OF RETURNS BY SIZE OF A SPECIFIC SOURCE OF INCOME 

{ Income sources: Salaries and wages, dividends, interest, and combined other income or loss) 

[Taxable and nontaxable returns] 



Income source and size 



Total 

number of 

returns 



Number of returns with — 



Salaries 
and wages 
(net) only 



2 sources: Salaries and wages Cnet) and — 



Dividends 

( after 

exclusions) 



Interest 
received 



Other 
income^ 



Other 
loss^ 



3 sources; Salaries and wages 
(net), dividends (after 
exclusions) , and — 



Interest 
received 



Other 
income^ 



Other 
loss^ 



3 sources; Salaries 

and wages ( net) , 
interest received, and- 



Other 
income^ 



Other 
loss^ 



^ sources: Salaries and 
wages (net), dividends 

(after exclusions), 
interest received, and — 



Other 
income^ 



Other 
loss^ 



SALAiUES AND WAGEE (NET) 
Total 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10), 



(11) 



(12) 



(13) 



54,014,5'13 



263, 607 



1, 931, 323 



1,854,470 



470, 210 



118, 894 



1, ^94, 722 



309,251 



Under $100 

tlOO under |200. 
;i200 under 1 1300. 
!;300 under 11400. 
$400 under $500. 



; ;500 under $600 

seOO under $800 

; ;800 under $1, 000 

: 11,000 under $1,500.. 
;;l, 500 under $2,000.. 

12, 000 under $2, 500. . 

12,500 under i 13,000.. 
! 13, 000 under 1 13, 500. . 
: 13, 50O under 1 4, 000. . 
; 14, 000 under $4,500.. 

,000.. 
,500.. 
,000.. 
,000.. 
,000.. 



;h4,500 under 

I ;5, 000 under 

i5, 500 under 

,6, OOO under 

; ;7, 000 under 



;B,000 under $9,000 

li9,000 under $10,000.. 
i 110, 000 under $15,000. 
: il5, 000 under $20, 000. 
: 120, 000 under $25,000. 



1 125, 000 under I ;30, 000. . . 
: 130,000 under !A0,000. .. 
MO, 000 under 1150,000... 
1150,000 under $100,000.. 
$100,000 under $500,000. 



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



620, 530 
761, 345 
749, 245 
740,336 
734,622 

707, 811 
1, 365, 720 

1, 289, 147 
3, 356, 305 

2, 712, 891 

2,823,031 
2, 898, 988 
2,921,841 
2,980,464 
2,976,380 

3, 010, 746 
3,027,445 
2, 801, 603 
4, 893, 649 
3,797,991 

2, 666, 402 

1,886,013 

3, 368, 312 

544, 697 

169, 455 

80, 420 
72, 332 
27, 183 
26, 656 
2,969 

9 

5 



392, 145 
556,919 
562, 237 
550, 722 
563, 082 

550, 579 

1, 066, 674 
997, 811 

2, 593, 840 
2, 115, 329 

2, 183, 159 
2, 249, 208 
2, 243, 223 
2, 228, U5 
2, 159, 450 

2, 108, 548 
2, 060, 798 

1, 869, 875 
3,139,489 

2, 264, 767 

1,511,619 
997, 732 

1, 393, 583 
106, 529 

17, 798 

6,433 

2,920 

847 

467 

34 



3,498 
4,798 



5,079 
5,468 

4,499 
8,186 
5,381 
6,051 
9,897 

U,550 
9,606 
12,357 
30, 311 
26, 427 

21,481 
15,343 
50, 579 
14, 373 
5,292 

2,016 

2,347 

443 

464 

45 



3,355 

4,440 
5,469 
6,139 
10, 578 

5,313 

17, 859 
IB, 359 
59,000 
45,022 

46,730 
60,587 
69, 760 
80,212 
84,243 

98,904 
123, 058 
106, 791 
233, 978 
203, 799 

162,032 
130, 594 
287, 823 
43,076 
10,768 

3,728 

2,983 

752 

459 

17 



130, 354 
119, 399 
U2, 352 
110, 213 
100, 947 

102, 553 
179, 066 
168,999 
421, 969 
344,423 

355, 929 
352, 601 
365, 365 
377, 047 
408,517 

419, 138 
444,519 
428, 888 
779, 490 
670, 527 

471,054 

342, 670 

615,150 

79, 575 

17, 533 

6,5U 

4,186 

678 

675 

19 



8,035 
8,393 
6,820 
7,535 
6,805 

5,766 
14,996 
14, 751 
44,782 
53, 154 

66, 268 
72, 518 
78, 554 
97, 532 
103, 578 

124, 830 
131, 267 
135, 755 
222, 262 
190,099 

146, 603 
100,797 
175,045 
26,343 
6,621 

2,133 

2,114 

680 

398 

26 



3,354 
3,337 
2,350 
3,790 

2,766 
6,242 
4,059 

21, 575 
12, 676 

11,509 
11,709 
10,912 
24, 195 
24, 216 

26, 214 
26, 550 
25,574 
53, 692 
49, 175 

42,925 
34,461 
108, 377 
34,687 
10, 853 

5,910 
4,091 
1,740 
1,212 
110 



7,828 
5,671 
6,056 
5,306 
3,335 

3,973 
7,423 
7,214 
17, 670 
15, 826 

14,040 
11, 873 
13, 905 
13,438 
22,037 

18, 663 
16, 175 
15,296 
37, 141 
38, 651 

31,942 
26, 125 
72,512 
29,391 

11, 024 

6,169 
6,478 
2,265 
2,551 
232 



1,243 



2,423 

2,972 
2,109 

2,490 
(=5 
2,467 
4,236 
4,882 

4,545 

4,383 

5,422 

10,974 

10,059 

7,875 
5,820 
22, 695 
10, 521 
4,464 

2,296 

1,979 

1,044 

974 

266 



46,845 
34,815 
28, 205 
30, 428 
24,680 

22, 575 
37,943 
41, 193 
100, 053 
66,512 

76, 806 
70,144 
74, 521 
74, 037 
81, 452 

96, 337 
104,843 
103, 264 
189, 518 
166,021 

122,068 
97, 141 

228, 686 
50, 695 
14, 779 

6,895 
5,427 
1,452 
1,294 
69 



2,611 
1,555 
2,136 
2,079 
2,389 

(') 
3,447 
3,119 
13,066 
10, 050 

14, 272 
13,329 
14,791 
24,095 
21,996 

30, 402 
33,468 
31, 867 
62, 761 
53, 019 

49, 860 
45, 319 
99,036 
23,127 
7,436 

2,657 
2,380 

770 
618 
66 



26, 030 
23, 788 
19, 066 
22, 399 
12,890 

11,139 
26,648 
26, 235 
64,321 
36, 819 

42,829 
41, 382 
38, 495 
43, 822 
45, 162 

60, 703 
63,384 
57, 808 
102, 543 
97, 803 

80,090 
70,292 
250, 786 
99,125 
48,499 

27,481 
28, 117 
12, 723 
12,966 
1,371 

1 



1,093 
1,465 

2,826 

1,260 
1,365 
6,978 
5,503 

4,500 
5,850 
4,462 
7,674 
10, 950 

10,907 
9,394 
8,706 
26,490 
27,644 

13,853 
19, 219 
63, 990 
26, 750 
14, 388 

8,184 
9,310 
3,789 
4,578 
714 



Number of returns with — 



Income source and size 



Total 

number of 

returns 



Dividends 

(after 

exclusions) 

only 



2 sources; Dividends (after exclusions) 
and — 



Salaries 

and wages 

(net) 



Interest 
received 



Other 
income^ 



Other 
loss^ 



3 sources; Dividends (after 

exclusions) , salaries and wages 

( net) , and — 



Interest 
received 



Other 
income^ 



Other 
loss^ 



3 sources: Dividends 

( after exclusions) , 

interest received, and — 



Other 
income^ 



Other 
loss^ 



4 sources; Dividends 

(after exclusions), 

salaries and wages (net) , 

interest received, and — 



Other 
income^ 



Other 
loss^ 



DIVIDENDS (AFTER EXCLUSIONS) 
Total 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



5,037,615 



29,431 



263, 607 



310,311 



23,626 



569, 686 



470, 210 



118,894 



82,433 



1,494,722 



309,251 



Under $10 

1 110 under $50. . 
1 150 under $100. 
11100 under $200 
11200 under $300 




$5,000 under $10,000 

1 ,10, 000 under $20, 000 

! 120, 000 under $50,000... 
1150,000 under $100,000.. 
$100, 000 under $500, 000. 



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



186,983 
573, 058 
489,749 
633, 379 
451, 310 

315,944 
225, 856 
189,377 
310, 216 
210, 504 

348,929 
212,751 
263, 494 
150, 986 
100,134 

200,583 

101, 357 

50, 594 

11,415 

5,630 

236 
125 



1 



6,865 
(^5 

3,302 
(^i 
(^) 

(^) 

475 

610 

67 

39 



11,058 
38, 694 
30, 778 
46,040 
32, 056 

21,927 
16, 867 

9,571 
17, 793 

7,500 

9,787 
7,639 
5,444 
3,690 
1,277 

2,547 
620 

213 
41 
14 



4,728 

6,241 
7,861 

4,730 
5,065 
5,401 
18,896 
11, 636 

15,766 
11,964 
13,787 
8,464 
5,099 

7,798 

3,795 

1,150 

215 

69 



II, 526 
37, 372 
26,640 
34, 149 
29,793 

17, 337 
14,764 
10, 274 
25, 883 
13,637 

21, 022 
12,799 
14, 673 
10, 235 
7,037 

12,520 

6,013 

3,485 

732 

302 

10 

3 



2,178 
1,770 



1,861 
2,027 



3,759 
1,088 
3,240 
(^5 
1,054 

821 
1,086 
673 
160 
127 



23,444 
86, 503 
73,312 
95,122 
64,511 

40,907 
26,728 
25, 788 
31, 597 
21, 147 

29,462 

13,484 
11, 690 
7,393 
4,794 

5,515 
1,935 

723 
102 
23 



27,849 
73,157 
61,248 
66, 311 
46,842 

31,246 
21,643 
15,668 
24, 363 
17,329 

24,158 
12,546 
15,767 
7,722 
5,807 

11,096 
4,953 

1,871 
427 
192 



5,940 
17, 655 
16, 171 
16,448 
13,854 

8,230 
4,689 
4,673 
5,027 
3,552 

6,667 
3,418 
3,383 
2,792 
1,050 

2,975 

1,144 
843 
282 
97 



28,795 
99,664 
81,909 
119, 571 
90,718 

75, 363 
53,644 
44,165 
77,968 
55,644 

105,496 
68,321 
94, 871 
52,768 
38, 882 

78, 874 

40,134 

19,931 

3,955 

1,910 

59 



1,315 
4,147 
4,281 
4,257 
3,207 

3,234 
3,765 
1,753 
5,962 
2,525 

6,775 
5,567 
9,560 
6,306 
2,694 

7,089 
5,004 
3,367 

391 
671 

42 



64,137 
178, 218 
152, 939 
197, 313 
132, 505 

91, 245 
62, 268 
57, 990 
83,234 
61, 147 

98, 751 
60, 328 
74, 221 
40,397 
27, 705 

60, 739 

30,829 

15,005 

3,619 

1,545 

60 

27 



12,044 
39,001 
32,973 
45, 077 
27, 857 

20,075 
14, 501 
12, 210 
14, 673 
13, 907 

20,421 
12,364 
13,051 
7,306 
4,349 

9,271 

5,369 

2,663 

924 

641 

46 
23 



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



64 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 10.— SELECTED PATTERNS OF INCOME, NUMBER OF RETURNS BY SIZE OF A SPECIFIC SOURCE OF INCOME— Continued 

( Income sources: Salaries and wages, dividends, interest, and combined other income or loss) 

[Taxable and nontaxable returns] 



Income source and size 



Total 

number of 

returns 



Number of returns with- 



in terest 

received 

only 



2 sources: Interest received and — 



Salaries 

and wages 

(net) 



Dividends 

(after 

exclusions) 



Other 
incane^ 



Other 
loss^ 



3 sources: Interest received, 
salaries and wages ( net) , and — 



Dividends 

( after 

exclusions) 



Other 
Income^ 



Other 
loss^ 



3 sources; Interest 

received, dividends 

(after exclusions), 

and — 



Other 
income^ 



Other 
loes^ 



4 sources: Interest 

received, salaries and 

wages (net), dividends 

after exclusions), and— 



Other 
Income^ 



Other 
loss^ 



mrniEST received 

Total 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



10,031,61-; 



99,044 



1,931,328 



132,716 



1,523,318 



83, 359 



569,686 



1, 998, 699 



574, 330 



82,438 



309, 251 



Under $10 

ilO under |50. . 
i;50 under $100. 
:1100 under $200, 
:;20C under $300, 

|300 under 
;X00 under 
; i500 under 
;;600 under 
$800 under 

SI, 000 under 

! 11, 500 under 

;p2, 000 under 

; 13,000 under 

$4,000 under 




: .5,000 under $10,000.., 
i;lO,000 under $20,000., 
; ,20, OOO under $50, 000. , 
: ;50, 000 or more 



504, 089 
1,494,949 
1,147,001 
1,457,495 
1,134,008 

825, 905 
594, 252 
437,479 
634,473 
396, 525 

576, 228 
281, 680 
268, 214 
112, 878 
57, 160 

83, 820 
20, 274 
4,446 

738 



13, 350 
6,475 

24, 977 
15,196 
13,966 

(^) 

(^) 

(') 



121, 018 
324, 333 
229,497 
269, 166 
308,998 

203, 618 
139, 724 

89,143 
103,847 

52,620 

53, 980 
18, 762 
12, 247 
2,452 
721 

1,159 



10, 211 
8,151 

15,909 
7,571 

7,548 
11, 247 

9,314 
12,068 

9,545 

14, 526 
6,093 
9,535 
4,169 
2,027 

2,530 

(^) 

{') 

(=) 



47,033 
174, 533 
158, 759 
227,972 
175,092 

134,422 
102,444 

74,629 
107, 759 

74, 257 

106,767 
52,932 
44,437 
18,811 
8,678 

11,972 

2,456 

323 

37 



1,917 
4,303 
4,597 
10,003 
7,008 

6,998 
5,520 
4,428 
8,466 
4,601 

8,363 
5,329 
5,573 
1,963 
949 

2,251 
881 

5 



28, 143 
83,207 
76, 426 
103,509 
66,877 

49, 519 
36,379 
22, 530 

30, 321 
22,747 

28,658 
8,647 
8,290 
2,515 
630 

1,098 
182 



151, 318 
413,136 
287, 912 
333, 622 
221, 999 

142,784 
89,947 
69,412 
94, 737 
54, 065 

69, 501 
31,315 
21, 096 
8,337 
3,753 

4,358 

1,159 

234 



46,229 
138, 294 
79,924 
94,304 
58, 508 

41, 067 
27, 537 
17, 863 
22, 816 
13,860 

17,879 
7,113 
3,855 
1,453 
1,876 

1,366 

275 

109 

2 



24,071 

96, 789 

92, 192 

1J2, 386 

104,003 

96, 887 
75, 629 
64,433 
Ul, 854 
75,847 

120, 530 
67,008 
75, 971 
38,225 
17,917 

30, 261 

7,023 

1,482 

215 



931 
4,760 
2,797 
6,617 
5,747 

4,796 
2,949 
4,535 
7,355 
5,487 

9,309 
6,586 
8,565 
5,198 
2,087 

2,930 

1,342 

268 

179 



63, 523 
198, 930 
169,891 
217, 195 
144, 962 

110, 586 
81,744 
63, 717 

103, 614 
63, 699 

103, 148 
53,620 
55,032 
23,200 
13,905 

20,481 
5,631 
1,6W 

230 



17, 516 
45,452 
36,184 
44,130 
30,482 

24,088 
18,113 
13,450 
18,286 
13, 322 

18, 590 
9,079 
9,647 
4,105 
2,760 

2,964 
835 

194 
54 



Income source and size 



Total 

number of 

returns 



Number of returns with — 



Other 
income^ 
only 



2 sources: Other income^ and — 



Salaries 

and wages 

(net) 



Dividends 

(after 

exclusions) 



Interest 
received 



3 sources: Other income^ and — 



Salaries and 

wages ( net) , 

and dividends 

(after 

exclusions) 



Salaries and 

wages ( net) , 

and interest 

received 



IMvldends 

(after 

exclusions), 

and Interest 

received 



4 sources; 
Salaries and 
wages (net), 

dividends 

(after 

exclusions) , 

interest 

received, and 

other income^ 



OTHER mCCME' 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



Total. 



18,658,286 



7, 930, 349 



310, 311 



1, 523, 318 



470,210 



1, 232, 723 



Under $10 

$10 under $50. . . 
;.50 under $100.'. 
MOO under $200. 
$200 under $300. 



;i300 under 
:400 under 
:1500 under 
:;600 under 
$800 under 

$1,000 under 
; ;1, 500 under 
: 12, OOO under 
: i2, 500 under 
$3,000 under 

; 13, 500 under 

i 14, 000 under 

14, 500 under 

1.5,000 under 

115,500 under 



400. 



11,000. 



L, 500. , 
>,000., 
>, 500. , 
i,000.. 
J, 500. , 

;, 000. , 

'., 500. , 
>,000. , 
i, 500. . 
b.OOO.. 



16, 000 under $7, 000. . . 

17, OOO under 1 ,8, 000. . . 

B,000 under 1,9,000... 
1,9,000 under $10,000.. 
1110,000 under $15,000. 



1 ,15, OOO under 
1 ,20, 000 under 
1,25,000 under 
1 ,30,000 under 
,40, 000 under 



$50, 000 under $100, 000 

$100,000 under $500,000 

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



1 120, 000. 
1125,000. 
1130,000. 
1140,000. 
1150,000. 



696, 395 
1, 882, 236 
1, 317, 775 
1, 670, 219 

880, 559 

760, 098 
607, 631 
506, 585 
922, 623 
787, 658 

1, 556, 795 

1, 129, 348 

888, 820 

704,251 

591, 381 

468, 774 
392, 320 
352, 145 
284, 374 
232, 379 

360,067 
275, 369 
211,876 
159,877 
452, 618 

214, 340 
118, 066 
72, 940 
77,468 
34,245 

38,566 

9,793 

485 

210 



3,692 
14, 128 
19,421 
44,325 
59, 263 

89,806 
88, 721 
99, 832 
213,614 
201, 152 

473,044 
355, 966 
301, 531 
259, 994 
224, 049 

178, 343 
154,018 
143,066 
U0,020 
90, 319 

127,535 
95, 361 
75, 570 
51,897 

125, 823 

50,343 
21,304 
10,720 
8,951 
3,177 

2,275 

191 

2 

1 



593, 289 
1, 505, 193 

983, 392 
1, 177, 655 

456, 130 

363, 671 
266, 227 
197, 168 
340,139 
259,462 

457, 03O 
306, 332 
218, 170 
168, 275 
133,887 

91,764 
77, 278 
59,232 
45, 383 
35,793 

53, 189 
36, 936 
23, 138 
17,233 
39,952 

12,732 
5,468 
2,755 
1,844 
870 

694 
65 

2 
1 



(^) 
2,291 
5,944 
5,991 
7,758 

7,887 
6,678 
6,829 
11,496 
11,040 

25,098 
27, 958 
22,047 
14,680 
12,943 

11,522 

11, 257 
7,424 
7,567 
7,001 

12, 256 
9,255 
8,565 
6,251 

23,406 

11, 258 
6,956 
5,181 
6,684 
2,735 

3,242 
553 

7 

4 



2,287 
9,861 
12,052 
24, 196 
23,227 

38, 175 
36,451 
34,169 
74, 861 
84,743 

177, 813 
128, 397 
106,047 
83, 555 
69,893 

71, 839 
52,004 
52, 675 
45,844 
36,607 

56,843 
46,362 
37, 171 
29,421 
85, 650 

42,085 
23,434 
12,886 
11,915 
4,093 

3,365 
370 

4 
3 



9,367 
40, 752 
36, 511 
47, 333 
32, 543 

26, 698 
18, 330 
17,124 
26, 740 
20,003 

38, 936 
24,594 
21, 193 
15, 666 
12,174 

9,157 
8,022 
6,287 
6,277 
4,534 

7,685 
6,064 
4,777 
3,845 
10, 810 

5,045 
2,565 
1,917 
2,412 
1,048 

1,366 

409 

20 

6 



53,683 
172,246 
138, 057 
210,479 
171,614 

127,555 
102,437 

78, 585 
119, 761 

96, 942 

159, 538 
115,943 
76,291 
63, 377 
48,628 

35, 219 
29,073 
25,030 

20, 703 
16,058 

27,321 

21, 032 
15,596 
11,235 
29,083 

14,354 
8,227 
4,328 
3,499 
1,176 

1,323 
293 



6,156 
20, 821 
24,635 
33,492 
34,218 

34,967 
30, 785 
21,865 
55,906 
4r,636 

107, 171 
86, 266 
78, 459 
51, 315 
50,354 

37,905 
32, 872 
36,986 
27, 516 
22,894 

46,645 
35,521 
28, 880 
24,617 
84, 696 

49,989 
31,928 
23, 919 
29,154 
14, 162 

16,901 
3,899 

140 
53 



(48) 



1,494,722 



27,374 
116,944 

97, 763 
126,748 

90,806 

71,339 
58,002 
51,013 
80,106 
66,680 

118, 165 
83,892 
65,082 
47,389 
39,453 

33,025 
27,796 
21,445 
21,064 
18, 673 

28,593 
24,818 
18,179 
15,378 
53, 198 

28,534 
18,184 
11,234 
13,009 
6,934 

9,400 

4,0U 
304 
135 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



65 



Table 10.— SELECTED PATTERNS OF INCOME, NUMBER OF RETURNS BY SIZE OF A SPECIFIC SOURCE OF INCOME— Continued 
( Income sources: Salaries and wages, dividends, interest, and combined other income or loss) 

(Taxable and nontaxable returns] 



Inccme source and size 



Total 

nujnber of 

returns 



Number of returns with — 



Other loss^ 
only 



Salaries and 
wages (net) 



2 sources; Other loss^ and — 



Dividends 

{ after 

exclusions) 



Interest 
received 



3 sources: Other loss^ and- 



Salaries and 

wages (net), 

and dividends 

(after 

exclusions) 



Salaries and 

wages (net), 

and interest 

received 



Dividends 

( after 

exclusions) , 

and interest 

received 



'' sources; 
Salaries and 
wages ( net) , 
dividends 
(after 
exclusions) , 
interest 
received, and 
other loss^ 



Total. 



Under $10 

: ;10 under $50 

ii50 under $100.. 
MOO under $200., 
$200 under $300.. 




: .5, 000 under $10, 000 

; ilO, 000 under $20, 000 

i ;20, 000 under $50, 000 

150, 000 under $100, 000 

1100,000 under $500,000... 

; 1500, 000 under $1,000,000. 

: .1, 000, 000 or more 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



3, 316, 325 



269, 957 



1,854,470 



23, 626 



83,359 



118,894 



574, 330 



82,438 



309, 251 



51,546 
214, 721 
249, 712 
421, 880 
331, 286 

264,474 
215,184 
166, 602 
277, 500 
211, 141 

398,428 
144,424 
155, 169 
72,004 
39,084 

63,463 
25,038 
12,166 
2,104 
386 
9 



3,512 
11, 062 
13,014 
24, 979 
21,655 

14,273 
15,602 
12,408 
19,480 
16, 256 

27,277 
18,770 
22,897 
13,900 
8,611 

15,502 

7,138 

3,274 

344 

3 



27,719 
120, 841 
141, 982 
246,907 
198, 964 

163, 646 
130, 332 
93,644 
159, 782 
113,222 

218, 942 
77,674 
85, 268 
32,128 
14, 822 

19, 801 

5,416 

3,161 

214 

3 



1,837 

3,607 

2,264 

1,563 

311 

2,697 

4,208 
(^) 

1,379 
(^) 

519 

2,415 

770 

567 

116 

9 



1,312 
6,335 
4,838 
7,981 
6,380 

6,496 
4,933 

3,214 
7,201 
4,529 

6,590 
3,925 
5,324 

3,907 
2,317 

4,139 

3,130 

475 

283 



9,295 
6,505 
11, 260 
9,087 

8,605 
8,596 
6,008 
9,918 
8,362 

20, 671 
4,697 
4,139 
1,593 
1,577 

3,196 

931 
603 
84 
50 

1 



10,476 
44,256 
49, 226 
88, 314 
58, 279 

45, 632 
33,470 
30, 083 
44,345 
39,184 

57, 392 
25,076 
21,906 
10, 052 
5,145 

8,281 
2,494 

705 
(^) 



(^) 
3,793 
5,674 
8,094 
6,346 

2,986 
4,766 
4,569 
5,875 
6,263 

13,110 
3,300 
3,951 
3,007 
2,129 

3,496 

1,759 

1,369 

479 

154 
1 



5,160 
18,049 
26, 062 
32, 506 
28, 807 

20, 570 
15, 922 
16,365 
29,563 
21,964 

50, 238 
10,471 
10,305 
6,564 
3,964 

6,583 

3,400 

2,012 

576 

163 

5 



See text for "Description of the Sample and Limitations of the Data" and "Explanation of Classifications and Terms." 
"Other income" and "Other loss," for this table, mean the net amount of sources of income and loss comprising adjusted gross income other than salaries and wages, dividends, and 
interest. 

^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 



66 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 11.— SELECTED PATTERNS OF INCOME WHICH INCLUDE SALARIES AND WAGES, NUMBER OF RETURNS BY ADJUSTED GROSS INCOME CLASSES AND BY SIZE OF A 

SPECIFIC SOURCE OF INCOME 



Part I.— RCTURNS WITH 2 BASIC SOURCES: 
[Incane sources: Salaries ajid uageSj 



SALAHIES AND WAGES (NET) AM) DIVIDENDS (AfTHi EXCLUSIONS) 
dividends, interest, and combined other iiicODe or loss] 



Adjusted gross incacie classes 



2 BASIC SOUSCBS ONLY 
(Salaries and wages (net) and dividends 
(after exclusions)) 
Total 



Taxable returns, total... 

!600 under $3, 000 
3,000 under 45,000... 
5,000 under $10,000.. 
10,000 under 420,000.. 
20,000 under $50,000.. 
50, 000 or more 



Nontaxable returns. 



2 BASIC SOURCE AND INTEREST RECEIVED 
Total 



Taxable returns, total.. 

4600 under $3,000 

$3,000 under 45,000 

45,000 under $10,000.. 
$10, 000 under $20, 000. 
$20,000 under $50,000. 
$50, 000 or more 



Nontaxable returns. 



2 BASIC SOURCES AND OTHER INCCUE' 
Total 



Taxable returns, total.. 

!600 under $3, 000 
3,000 under $5,000... 
5,000 under $10,000.. 
10,000 under $20,000. 
20,000 under $50,000. 
50,000 or more 



Nontaxable returns. 



2 BASIC SOURCES AND OTHIE LOSS' 
Total 



Taxable returns, total... 

;;600 under $3,000 

; ,3,000 under $5,000 

: 15, 000 under $10, OOO. . 
;;10,000 under $20,000., 
!,20,000 under $50,000.. 
$50, 000 or more 



Nontaxable returns. 



2 BASIC SOURCES, XHTEREST RECEIVED, 
OTHHi INCCUE' 



Taxable returns, total. . 

; 1600 under $3, 000 

;3,000 under 45,000... 
; 15,000 under $10,000.. 
; ;10, 000 under $20, 000. 
;;20,000 under $50,000. 
1 ;50, 000 or more 



Nontaxable returns. 



2 BASIC SOURCES, IMTHffiST RECEIVED, 
OTHIE LOSS' 



Total. 



Taxable returns, total. . 

;600 under $3,000 

;3,000 under $5,000... 
15,000 under $10,000.. 
,10,000 under $20,000. 
120,000 under $50,000. 
,50, OOO or more 



Nontaxable returns. 



Total 

number of 

returns 



(1) 



248,345 

18,328 
31,655 
115,012 
70,483 
12,133 
737 

15,259 



569,686 

541,839 

36,308 
69, 853 
239, 995 
165,251 
28,299 
2,133 



27,847 



470, 210 

4A4,931 

24,409 
52,317 
174,945 
135, 592 
49,061 
8,607 

25, 279 



118,694 

105,074 

5,886 

13, 252 

42, 911 

31,474 

9,808 

1,743 

13,820 



1,494,722 

1,434,476 

56, 318 
126, 350 
462, 707 
489, 823 
239, 574 

59,704 

60,246 



309,251 

286,809 

11,873 
28,500 
106,847 
92,997 
39,129 
7,463 

22,442 



Number of returns by size of dividends (after exclusions) 



Under 
$10 



(2) 



11,058 

10, 353 

'^' 
(') 
6,038 
2,099 



(^) 



23,444 
22,672 

3,199 

10,200 

6,914 

338 

(^) 



25, 358 

2,288 
4,606 
11,766 
5,937 
713 
48 

2,491 



5,402 

(^) 
(') 
2,623 
121 

(') 
(^) 



64,137 

61,303 
2,794 
7,368 
29,884 
17, 878 
3,159 
200 

2,834 



12,044 
11,704 

(') 
1,797 
3,866 
4,511 
644 
i') 



$10 

under 

$50 

(3) 



36,694 
36,012 

{=) 
6,990 
18,190 
8,137 
542 
(^) 



82,276 

6,140 
12,927 
37,866 
23,600 

1,490 
33 

4,227 



67,066 

4,079 
10,402 
30,214 
19,249 

2,949 
173 

6,091 



17,655 

14, 963 

I') 
2,133 
6,674 
5.011 
577 
(^) 

2,692 



178, 218 

168,002 

7,903 
20,460 
74, 026 
54,934 

9,781 
898 

10, 216 



39,001 

35,945 

2,055 

4,810 

15, 355 

12,077 

1,565 

63 

3,056 



$50 

under 

$100 



(4) 



30,778 

29,670 

2,788 
3,533 
14,526 
6,138 
676 
(') 

(') 



78,812 

75,120 

4,360 
10, 509 
38,4*4 
20,009 

1,727 
51 

3,692 



57,445 

4,869 
6,471 
28,792 
14,240 
2,924 
149 

3,803 



16, 171 

14,322 

(') 
(') 
7,130 
3.828 
660 
(') 



152,939 

143, 735 

7,199 
16,820 
57,775 
48,550 
10, 660 



9,204 



32,973 

30,405 

1,790 
3,574 
13,366 
9,217 
2,337 
121 

2,568 



$100 

under 

$200 



(5) 



43, 478 

5,064 
6,038 
19,690 
11,749 
913 
(=) 

2,562 



90,058 

6,406 
11,452 
42,148 
27,461 

2,506 
85 

5,064 



63,917 
4,137 
8,258 
27,397 
19, 705 
4,106 
314 

2,394 



14,041 

(=) 
3,312 
5,076 
4.510 
780 
58 

2,407 



197, 313 

188, 271 

10,242 
19,646 
77,931 
62,150 
16,671 
1,231 

9,042 



40,963 

1,884 

3,336 

20,094 

12,700 

2,761 

166 

4,114 



$200 

under 

$300 



(6) 



29,503 

(') 
(^) 
14,135 
9,011 
962 
(^) 

2,553 



64,511 

61,157 

5,366 
8,050 
26,359 
17, 102 
2,201 
77 

3,354 



46,842 

44,788 

3,318 
6,155 
18,133 
13,396 
3,528 
258 



2,054 



13,854 

12,573 

(^) 
(^) 
6,002 
2,644 
678 
(^) 

(') 



132, 505 

126,420 

7,462 
13,812 
46,457 
43, 787 
13,784 

1,118 

6,085 



27, 857 
25,634 

3,832 

10,494 

8,136 

2,373 

158 

2,223 



$300 

under 

$400 



(7) 



21,927 
21,154 

(^) 
(') 
10,846 
6,161 
677 
(^) 

(^) 



38,457 

(^) 

3,389 
14,694 
10,912 

1,423 
55 

(') 



31,246 
29,731 

(') 
3,366 
12,582 
9,292 
2,409 
202 

(^) 



8,230 

6,639 

(^) 
(=) 
2,755 
1,569 
410 
(=>) 

(^) 



91, 245 

87,101 

5,337 
9,269 
29,701 
30,725 
11,003 
1,046 

4,144 



20,075 
16,925 

(=) 
(') 
8,138 

6,336 

1,830 

100 

(^) 



$400 

under 

$500 



(8) 



15,525 
{^) 

9,158 
3,691 
576 
(') 

(0 



24,045 

(^) 
(^) 

9,211 

1,625 

56 

(») 



20,298 

(^) 
2,725 
9,160 
6,250 
1,865 
176 

(^) 



4,689 

4,363 

(^) 
(') 
1,922 

1,557 
340 

(^) 



57, 493 

2,055 
5,113 
18,382 
22,758 
8,344 
841 

4,775 



14,501 

14,263 
(=) 

5,446 

3,999 

1,593 

135 

(') 



$500 
under 
$1,000 



(9) 



34,864 
33, IS? 

(^) 

4,026 
15,206 
10, 559 

1,998 
56 

(') 



78, 532 

75,480 

4,360 

8,386 

34,254 

23,250 

5,086 

144 

3,052 



57,365 

53, 335 

2,293 

6,424 
19, 703 
18,226 

6,144 
545 



4,030 



13,252 

11,877 

(.') 
(^) 
4,040 
4,340 
1,425 
U9 

1,375 



194,463 

9,432 
18,221 
57,396 
73, 596 
32,093 

3,725 

7,908 



36,699 

(') 

3,660 
13,589 
12,544 

5,048 
415 

4,091 



$1,000 

under 

$2,000 



(10) 



17,476 
16,358 

(') 
i') 
5,109 
6,163 
1,660 
72 

(^) 



41,168 

2,090 
4,258 
16,409 
14,318 
3,942 
151 



36,704 

35, 830 

{') 

2,701 
10,956 
13,324 

6,624 
782 

(') 



10,085 
9,084 

(0 
(') 
3,528 
3,504 
1,288 
123 



159,079 

156, 147 

3,894 
10,778 
41,247 
60,816 
34,171 

5,241 

2,932 



33,285 
30,821 

(=) 

2,419 
10, 786 
10, 591 

5,085 
550 

2,464 



$2,000 

under 

$5,000 



(11) 



9,707 

(') ' 
(') 
3,555 
2,269 
92 

(') 



23, 178 

I') 
(') 
6,577 
9,802 
4,402 
385 

(') 



29,296 
28,723 

i') ' 
4,809 
11,364 
9,863 
1,478 

(') 



7,225 
6,582 

(=) 
(^) 
2,338 
1,288 
231 

{') 



142, 823 
140,296 

2,623 
26,848 
52,959 

47,665 
10,201 

2,527 



24,706 
23,169 

(') 

772 
5,174 
8,443 
7,482 

993 

1, 537 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



67 



Table 11.— SELECTED PATTERNS OF INCOME WHICH INCLUDE SALARIES AND WAGES, NUMBER OF RETURNS BY ADJUSTED GROSS INCOME CLASSES AND BY SIZE OF A 

SPECIFIC SOURCE OF INCOME— Continued 

Part II.— REniRNS WITH 2 BASIC SOUBCES: SALARIES AND WAGES (NET) AND INTEREST RECEIVED 
[Income sources: Salaries and wages, dividends, interest, and combined other inccme or loss] 



Adjusted gross income classes 



Total 
number of 
returns 



Number of returns by size of interest received 



$10 
under 
$50 



$50 

under 

$100 



$100 

under 

$200 



$200 
under 



$300 

under 

$iOO 



$iOO 

under 

$500 



$500 
under 
$1,000 



$1,000 
under 
$2,000 



$2,000 

under 

$5,000 



2 BASIC SOURCES ONLY 
(Salaries and wages (net) and interest received) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Total. 



Taxable returns, total. . 

i,600 under $3,000 

I 3,000 under $5,000... 
1,5,000 under $10,000.. 
M0,000 under $20,000. 
;,20,000 under $50,000. 
; 50, 000 or more 



Nontaxable returns. 



2 BiSIC SOOHCES AND DIVIDENIB (AFTER EXCLDSIONS) 
Total 



Taxable returns, total.. 

1 1600 under $3, 000 

; 13, 000 under $5, 000. . . 
; ,5, 000 under |lO, 000. . 
MO, 000 under $20,000. 
; 120, 000 under $50,000. 
: .50, 000 or more 



Nontaxable returns. 



2 BASIC SOURCES AND OTHER INCOME' 
Total 



Taxable returns, total.. 

1600 under $3, 000 

(13,000 under $?,000... 
15,000 under $10,000.. 
.10,000 under $20,000. 
120,000 under $50,000. 
.50,000 or more 



Nontaxable returns. 



2 BASIC SOURCES AND OTHHi LOSS^ 
Total 



Taxable returns, total.. 

! 1600 under $3, 000 

1,3,000 under $5,000... 
(15,000 under $10,000.. 
(110,000 under $20,000. 
(120,000 under $50,000. 
(150,000 or more 



Nontaxable returns. 



2 BASIC SOURCES, DIVIDENDS (AFTER EXCLUSIONS), 
AND OTHER INCOME' 



Taxable returns, total.. 

( .600 under $3,000 

(13,000 under $5,000... 
(15,000 under $10,000.. 

.10,000 under $20,000. 

.20,000 under $50,000. 
(150,000 or more 

Nontaxable returns 



2 BASIC SOURCES, DIVIDENDS (AFTER EXCLUSIONS), 
AND OTHER LOSS' 



Taxable returns, total. 



( 1600 under $3, 000 

(13,000 under $5,000 

(15,000 under $10,000.. 
(.10,000 under $20,000. 
(120,000 under $50,000. 
( 150, 000 or more 



Nontaxable returns. 



148, 731 
295, 260 
991, 436 
359, 151 
19,712 
559 

116, 477 



569,686 

541, 839 

36, 308 
69, 853 
239,995 
165,251 
28, 299 
2,133 

27, 847 



1,998,699 

1, 813, 662 

124,872 
283, 510 
900,322 
429, 838 
69, 602 
5,518 

185, 037 



574, 330 

508, 690 

33,344 

91, 116 

262, 910 

109, 105 

11,740 

475 

65,640 



1, 494, 722 

1,434,476 

56, 318 
126, 350 
462, 707 
489, 823 
239, 574 

59,704 

60, 246 



309, 251 

286, 809 

11,873 
28,500 
106,847 
92,997 
39,129 
7,463 

22,442 



121, 018 

117,821 

7,077 

17, 076 

71,651 

21, 272 

745 



3,197 



28, 143 
27, 471 

(=) 
3,532 

11,914 

9,952 

1,016 

52 



151, 318 

143,943 

6,273 
15,440 
85, 135 
34,035 

2,955 
105 

7,375 



46,229 
41, 819 

(^) 
6,850 
24, 276 

8,785 
(^5 
(=) 



63, 523 

61, 802 

4,576 
21, 666 
25,555 

7,235 

754 

1,721 



17,516 
16,433 

3,138 
6,501 
5,130 
1,L20 
131 

(') 



324, 333 

314, 761 

17,099 

46, 765 

184, 178 

64,336 

2,303 

80 

9,572 



79, 313 

5,032 

8,588 

35,91i 

26,438 

3,149 

194 

3,894 



413,136 

381, 746 

24, 752 
53, 974 
206,724 
86, 414 
9,612 
270 

31, 390 



138,294 

126, 072 

8,006 
21,544 
69,341 
25,461 

1,692 
28 

12,222 



198,930 



20, 
66, 
69, 
19 
2, 



45,452 
42,040 

1,915 
4,913 
15, 782 
15, 353 
3,729 
348 



3,412 



229,497 

214, 922 

14, 614 
36, 195 
117,784 
44,4(>4 
1,897 
(^5 

14, 575 



76,426 

74,042 

5,704 
7,346 
35,086 
23,132 
2,607 
167 



i') 



287,912 

261,666 

20,140 
41, 688 
130, 588 
62,128 
6,929 
193 



26,246 



79,924 

73, 741 

4,502 
12,639 
39,208 
16,019 

1,353 
(A 

6,183 



169, 891 

160,741 

6,022 
15,443 
67, 318 
52,953 
16, 530 

2,475 

9,150 



36,184 

35, 332 

2,257 
2,958 
14,879 
11,410 
3,459 
369 



269, 166 

256,496 

21, 539 
39,276 
141, 879 
51,289 
2,473 
40 

12,670 



103, 509 

98, 111 

7,044 
14,861 
42, 756 
29,097 

4,143 
210 

5,398 



333, 622 

298, 849 

23,222 
49, 116 
148,658 
68, 108 
9,316 
427 



34,773 



94,304 

84,124 

5,728 
16,746 
41, 306 
18, 305 

1,998 
41 

10, 180 



217, 195 

208,300 

10,846 
18,910 
76,245 
72,304 
26,147 
3,848 

8,895 



44,130 
41,558 

(=) 

4,240 
15,909 
14,471 

4,408 
579 

2,572 



308,998 

287, 898 

26, 473 

53,001 

154,292 

51,685 

2,405 

42 

21,100 



66,877 

63,087 

3,869 
10, 578 
26,738 
18, 686 

3,047 
169 

3,790 



221,999 

196, 789 

15,651 
36,800 
96,211 
41, 733 
6,061 
313 

25,210 



58, 508 

50,955 

4,240 

9,220 

26, 163 

10,136 

1,156 

40 

7,553 



139,506 

4,840 
13,307 
51,401 
4«,119 
18, 537 

3,302 

5,456 



30,482 
28,000 

(^) 
2,731 

11,020 

9,153 

2,951 

528 

2,482 



188, 759 

12,449 
33,492 
107, 697 
33, 395 
1,694 
32 

14, 859 



49,519 

47,136 
3,354 
6,475 
23,146 
12,336 
1,727 
96 

i') 



142, 784 

125, 769 

9,859 
21, 555 
60, 268 
29,411 

4,401 
275 

17, 015 



35,364 

1,723 
6,432 
18,613 
7,636 
713 
47 

5,703 



103, 826 

5,073 
10,936 
34,380 
33,518 
17,222 

2,699 

6,758 



21, 628 

(') 
2,755 
9,301 
6,107 
2,713 
345 

2,460 



139,724 

127,800 

12,513 
23,158 
66,074 
24,682 
1,354 
19 

11,924 



36,379 
34,265 

(^) 

3,768 
14,835 
10, 526 

2,242 
109 

{') 

89,947 

79, 973 

4,417 
14, 276 
37, 452 
20, 232 

3,366 
230 

9,974 



27, 537 

23,486 

1,849 
3,285 
12,854 
4,883 
577 
38 



4,051 



79,968 

5,005 
8,671 
24, 760 
27,047 
12, 056 
2,449 

1,756 



18, 113 
16, 626 

I') 

{') 

6,490 

5,421 

1,929 

265 

1,487 



245, 610 

222,497 

27,576 
32, 545 
112, 117 
46,962 
3,214 
83 

23,113 



75, 598 

70, 128 

5,501 
7,996 
30, 955 
21,097 
4,236 
343 

5,470 



218, 214 

195, 056 

15,545 
32, 360 
87,605 
49, 052 
9,678 
616 

23,158 



54, 539 

47,744 

3,790 
10,220 
21, 594 

10, 377 

1,697 

66 

6,795 



231,030 

219, 549 

6,672 
21,522 
66,179 
74, 971 
39,683 

8,522 

11,481 



45,056 
40,464 

2,234 
2,490 
14, 080 
13,019 
7,482 
1,159 

4,594 



72,742 

67, 610 

9,056 
11,404 
28, 621 
16, 590 

1,866 
73 

5,132 



37, 305 
35,629 

(=) 
5,703 

13, 655 

9,924 

3,792 

341 



(^) 



100, 816 

93,049 

4,911 
15,170 
36, 667 
26, 233 

9,147 
921 



7,767 



24, 992 

17, 976 

1,888 
2,928 
7,315 
4,857 
916 
72 

7,016 



151,804 

9,364 
36, 656 
53, 367 
38,269 
10,045 

4,964 



27, 669 
25, 775 

(^) 

{^) 
9,184 
8,014 
5,262 
1,129 

1,894 



15,420 

15,085 
(') 

6,810 

4,028 

1,456 

108 

(0 



11,435 
11,401 

(^) 

4,461 

3,688 

1,968 

278 

(^) 



33, 186 
31,437 

(^) 
3,131 
10, 577 
10,896 
5,670 
1,061 

1,749 



7,184 
5,797 

(') 

1,501 

2,204 

882 

59 

1,387 



2,857 
15,304 
27,436 
32,492 
12,516 



16,512 

15,184 

(^) 

(=^) 
3,599 
4,104 
4,411 
1,423 

1,328 



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



68 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table H.— SELECTED PATTERNS OF INCOME WHICH INCLUDE SALARIES AND WAGES, NUMBER OF RETURNS BY ADJUSTED GROSS INCOME CLASSES AND BY SIZE OF A 

SPECIFIC SOURCE OF INCOME— Continued 

Part III.— RETURNS WITH 2 EASIC SOURCES: SALARIES AND WAGES (NET) AND OIKER INCOffi' 
[Income Eouj-ces: Salaries and wages, dividends. Interest, and combined other incomej 



Adjusted gross Income classes 



Total 

number of 

returns 



Number of returns by size of other Inccme^ 



Under 

$10 



under 
$50 



$50 
ujider 
$100 



$100 

under 
$200 



$200 

under 

$300 



$300 

under 

$/l00 



$400 

under 

$300 



$500 
under 
$1,000 



$1,000 

under 

$2,000 



$2,000 
under 
$5,000 



$5,000 

or more 



2 BASIC SOURCES ONLY 
(Salaries and wages (net) and other Income^} 



(1) 



(2) 



(3) 



(-1) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Total. 



Taxable returns, total . . 

$600 under $3, 000 

13, 000 under $5, 000. . . 
! .5, 000 under $10, 000. . 
MO, 000 under $20,000. 
! i20, 000 under $50, 000. 
;;50,000 or more 



Nontaxable returns. 



2 BASIC SOURCES AND DIVIDENDS (HFTER EXCLUSIONS) 
Total 



Taxable returns, total.. 

: i600 under $3, OOO 

113,000 under $5,000 

; 15, COO under $10,000.. 
|;10,000 under $20,000. 
I ;20, 000 under $50, 000. 
1 150, 000 or more 



Nontaxable returns. 



2 BASIC SOUHCBS AND DTTEREST RECEIVED 
Total 



Taxable returns, total. . 

4600 under $3,000 

X3,000 under $5,000... 
S5,000 under $10,000.. 
£10,000 under 420,000. 
$20,000 under $50,000. 
$50, 000 or more 



Nontaxable returns. 



2 BASIS SOURCES, DIVIDENDS (AFTER EXCLUSIONS), 
AND INTEREST RECEIVED 



Total. 



Taxable returns, total . . 

$600 under $3,000 

i .3, 000 under $5, 000 

;i5,000 under $10,000.. 
1,10,000 under $20,000. 
1.20,000 under $50,000. 
$50, OOO or more 



Nontaxable returns. 



7, 930, 349 

6,858,359 

847, 652 

1, 501, 066 

3, 557, 766 

892, 398 

57, 160 

2,317 

1, 071, 990 



470, 210 

444,931 

24,409 
52, 317 
174, 945 
135, 592 
49,061 
8,607 

25, 279 



L24, 872 
283, 510 
900, 322 
429,838 
69, 602 
5,518 

185, 037 



1,494,722 

1,434,476 

56, 318 
126, 350 
462, 707 
489,823 
239, 574 

59,704 

60, 246 



593, 289 

557, 594 

83, 769 
99,342 
309,115 
54,244 
1,118 

35, 695 



9,367 

6,259 

(^) 
(') 
3,558 
2,669 
644 
46 



(=) 



53, 683 

50,491 

(0 
6,176 
28,462 
12,894 
509 



3,192 



27, 374 
26, 367 

{') 
4,127 

11, 514 

8,029 

1,220 

136 



1, 505, 193 

1, 394, 525 

155,722 
273,651 
777,632 
163, 392 
4,097 
31 

UO, 668 



40,752 
39, 173 

(') 
3,894 

22,966 

8,678 

1,120 

88 

(^) 



172, 246 

162,403 

7,126 
24, 508 
90,959 
37,944 

1,798 
68 

9,843 



116, 944 

112,365 

6,144 
16,221 
50,560 
33, 583 

5,419 
438 



983, 392 

885,445 

102,456 
170, 488 
461, 886 
126,482 
4,099 
34 

97,947 



36,511 
35,404 

(') 
7,146 

15, 674 

9,486 

1,558 

97 

(^) 



17, 
72, 
28, 

(^5 



■., 579 



97, 763 

92,714 

7,483 
10,448 
36, 686 
31,744 

5,896 
457 

5,049 



1, 177, 655 



125, 535 
228, 105 
551, 555 
136, 252 
4,370 
56 

131, 782 



44,141 

5,080 
4,768 
18,277 
12,804 
3,008 
204 

3,192 



189,644 

12,361 
27,824 
106,206 
41,094 
2,111 
48 

20,835 



126,748 

122, 581 

5,339 
14,203 
49,458 
43, 116 

9,800 
665 



4,167 



456,130 

382, 257 

50, 877 
92, 653 
197, 890 
39,602 
1,186 
49 

73, 873 



32,543 

30,292 

3,043 
4,330 
13,118 
7,998 
1,692 
111 



(') 



171,614 

154,986 

11, 528 
23,545 
90,104 
28,057 
1,627 
125 

16, 626 



90,606 

34, 190 

7,015 
4,534 
36,077 
30,423 
5,458 
683 

6,616 



363, 671 

285, 257 

38,227 
70,512 
146,731 
28,437 
1,289 
61 

78,414 



26, 698 

25, 237 

(') 
3,395 

11,803 

7,150 

1,355 

91 

1,461 



127, 555 

110,076 

10,666 
20, 563 
55,074 
22, 398 
1,322 
33 

17,479 



71, 339 

66, 562 

3,731 
6,485 
29,131 
21,797 
4,911 
507 

4,777 



206,908 

36, 373 
42,826 
106,092 
20,792 
814 

59, 319 



18, 330 
17,275 

(^) 
3,090 
6,127 
5,593 
1,017 
107 



(=) 



102,437 

90,769 

7,978 
16,250 
47,686 
17, 522 

1,322 
31 

11,646 



58,002 

55, 268 

2,989 
7,251 
21,482 
17, 323 
5,287 
436 

2,734 



796, 769 

606, 539 

105, 388 

148,354 

266,270 

61, 716 

2,723 

66 

190, 230 



60, 350 
4,741 
5,188 
27,232 
18, 262 
4,542 
365 

3,517 



295, 288 

254,467 

26, 506 
46,226 
122,809 
54,160 
4,620 
144 

40,821 



197, 799 

186, 637 

11,234 
19,906 
70,963 
62, 763 
19,660 
2,111 

11,162 



763, 362 

582,251 

111,541 

157, 141 

253,951 

56,168 

3,391 

59 

161, HI 



58,059 

3,742 
8,915 
20,121 
19, 397 
5,322 
562 

5,471 



275,481 

240,945 

29,104 
45, 561 
112,096 
48, 739 
5,224 
221 

34,536 



202,057 

188,214 

10, 330 
21, 318 
61,565 
67,895 
24, 114 
2,992 

U,843 



748,606 

639,531 

37,764 

217, 994 

308, 301 

69,304 

6,038 

130 

109,075 



72,499 

68,578 

(=) 

10, 585 

25, 567 

22,724 

7,943 

946 

3,921 



277,618 

256, 325 

8,456 
55,068 
122, 679 
59,925 
9,937 
260 



21,293 



234,190 
228, 363 

(0 

21, 857 

72, 161 

• 87,000 

40,736 

5,897 

5,827 



(12) 



276,055 
272, 179 



136,343 

106,009 

28,035 

1,792 

3,876 



58,163 



10,502 

20,811 

20,860 

5,990 



(') 



174, 241 
173,882 



51, 331 
78,512 
39,472 
4,567 

(=) 



271, 215 



23, 110 
85, 650 
117,073 
45, 382 

(') 



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

^"Other income" and "Other loss," for this table, mean the net Eunount of sources of income and loss ccmprising adjusted gross income other than salaries and wages, dividends, 
and interest. 

^Estijnate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



69 






ON o^ <A o r- 






3 CM iH 

[s rn -J- 



N CNJ 03 -J" " 

r \D o "^ o 



t> OS «n vo 


00 m in sD OS 




QiSSS 


rj tn o^ o fn 


vD t^- vO CM 








H H 


n IN -st (M 





R35 

sO o> o 



!SS; 



O sO CM 
0\ sD C-- 

-* cr <N 



-J- -o vf (js in 

m m C-- t-- o 

O rH o ^ <-H 



t-H CM Q .-1 

^ rH in fn 
to ^ v> n 



C^ C^ m 
0> CM ^^ u 



3 --t to to 

Say vO 



t- iH ^ OJ so 

nj \D CM a> -5 

to sO sO sO O^ 



<n n CM rH o 

.H rH H ,-H rM 



CM oj i-H rH n 



\o tn ITS -J 

rH CM sD s6 

OJ sD m o 



T f. O O; r- 
- to rvj n c 



c^ ON OS m [^ 



-J- (^ Cvl CM >t 



r^ r-l O' 
iH sD vD 
to CV SO 



CM [> OS O 
S ^ TO ITS 



o y> --< CO cn 

to C^ t- CM W 
OS f^ O O" sO 



^ rH o :4; <■ 

\0 O 1— ( (^ 
to O sO C^ C 



■A iH sD t> CM 



lO CM CO O' sO 
O c^ ON 0> O 



sO Q U 
CM ^ « 



3 (M r- O Ti 
si m en (^ ON 

y o sO m m 



CM t^ r-( t- 



>!■ On >r o u 



m i> -J- n r- 
r^ en o. en f-H 
•-f tn OS to -sT 



to <^ -J- o -J- 



f r- CM 
g en to 
> o i> 



o m so ^ to 

OJ Q <^ 00 ON 

-^ in to --1 >r 



^ Q cv t 
ON ^^ 15^ " 
-^ en CM - 



nO CM CM Q 
OJ O 00 ^ 

en CM CO en 



CM en -4- -nT en 



so en o to ^ r- 



r- -jd rn 
9 f^ o 

in sD CM 



333 



I 



r^ sD -.r -4- rH 
.H [^ CSJ Q fH 
TO O -H O sO 

-.f'--j'--rNo'*"^' 



sO o< --t O U 
to sO nj On r 

o so c^ to - 



OJ :^ CM Q C 
sO sO rn -T c 
TO OJ TO m (■ 



TO -^ TO O O 
C\J O TO CNJ I> 
0\ TO in TO Ti 



cn o (M r^ TO 



>r OJ c- 
m 5 



RS3 

CM so OS 



ON ON CM [> m 

(M sO iH Os'C- 



1 O O -vl- t> 



TO "n o ON 
no c^ CM 



•9 ** 

IS 



^ in sO TO c^ 



-4" en -J- OJ o 



On £> sO -J- ^ 



O TO sO sO -J- 



O- TO 

^ cn 

TO OJ 
CM CM 



t^ o cn 



sO en TO sD CM 

o i> i> C-- in 

OJ si- ON CM O 



so o >]■ -J- [> 

en rH OJ [^ sT 
C^ O "A CM TO 



r rn ^ -* OJ 
■t -4- CNj Q m 
- CM TO ^ r- 



"" "9 ^ fc *^ 
-V o tn -J- o 



TO m -J- CM OS 

TO tn -.J Q [^ 

(M (JN CM ^ sO 



^ e-8 



m si r 



fvf m ON >t in 
TO <n ^ sO en 



CMOJCMCMCM CMCMCMCMOJ 



OJ >t rH 

O (> -i 

On CM -^ 



<-t CJ -^ Qy O 

-^ OJ cn O O 

TO tn 0> CNJ CM 



D n r^ -sf cn 
- CM ON -J- en 
1 s£) en "O -^ 



sO ON >T in CM 
Csl sO rH ON H 

oT^in'r-TcNT 
(^ in o CM 



O ->!■ sD rH sO Q 
r'\ sO m -^ i-t en 

-.f CM iH ll\ sO -J 



TO en rH to C^ iH 

so t> CNj c^ in c^ 
c- m rH t^ en m 



[> m o o en 



H TO in en en m 



mom 

rH tn c^ 
en en -^ 






;^ >J- m r 

en Q o r 
sD -3^ o -- 



[^ -4- sO sO -^ 
> r- to so CM 

en o r- [- m 









sO m CM CM f- 


-4- sO -4- CJs 



sp -J- iH TO sO 
-^ [> -O Q e^ 
iH tH CM -^^ m 



N CM CM OJ 
■i CN?0) oT 



eMf^TOO en^mtocM 
sorocnso r-t^-M-ocM 
<HOsso-5 ONsoenojm 



m m c^ sD 
> fv en fH 

<-\ CM 



m fH TO 

m H CM 

(^ CM C-- 






3 tH 



-J- m fH vt 
rH OS iH m 

ON "-! TO TO 



en m C-- c- OJ 
-J- CM TO en TO 
oi so rH m OJ 



CM en o t> 

m TO en en 

CM sO sD OJ 



fn -^ ON CM CM 

Sm m rH TO 
en en en CM 



& n <u 



it 



m CM CM [^ 

TO CM ON -* 

OJ r^ [> r- 



cji o oi r~ so 
ON CM o en so 
tjN TO so m o 



TO o m c^ -st 
so TO sp m >J 

O TO •3- CM o 



ON m i-( m 

On Q OO OJ 

cn ('\ [^ so 



■i O C^ TO m 

1 so [> On On 

3 TO iH TO m 



en o sO pN en en 
t> r-4 >r\ to t^ r-i 
OJ O OS sO Os \0 



CM O TO -4- CM 

en en CM CM CM 



en r- m CM 1-c 

TO r-l m sjD H 

(H CM o m (^ 



S S 3 c 



t> \0 m (M rH t-- 
Os c^ ON TO t> q 



m TO o en .H 
C\J CJN so -4 sO 
o o c- m o 



•4- r-l t O ~* 

t- en o c^ > 

CM CM O m TO 



en 3 TO o 



f- OJ TO ON CM 

rH m e^ C^ -st 
>r -4- >f en tn 



^ -4 TO O OJ 
^ s5 OJ TO m 
1 OJ ra -H H 



J -4- «n (^ m 
- rt TO c^ fH 
r CM en 



5 m S 
cjs o tn 



888 88S88 

mom omomo 



OrHCMCM enn-st-st"^ sOC^CpOs.-i 

■^ S-> U U U t, u u u u ^^ u 



^ ti L. 



O m o o rH 

f\i r\i \f\ r-i -^ 
(h t. ^ ti ( 



-ws--**-** o 

B 
t. L, U 



ID a> OJ a> o) 



Q> (I> tl> ^ ^ 



|iii mil mil 

SgSS 88888 88! 



mil mi§ isig 



^ ^ 



O r4 CM CM 

■» ^< f^ t. 



O t. t3 t3 
O 11) C g 



(h h Fh 

a) OJ 01 
_ _ -q -d TJ 



t. (h h Fh O 

V v V V e 



5 m o 

•O iH iH CM 



O r-l OJ m -J- 



-«»"•» -W>«3-'«9' 



^1 

sja fH r^ CM CM en en 'j -J 



«c§° 



3 „-2 

3 ■«9--<d- 



70 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 






III 






:i 












H r\ ^0 > IP. 



so \0 1-1 n c^ 
c- p- d ^ r- 
•4 ^ \C c^ irt 



to o^ <rv v^ t- 
ry rH ry O f^ 
^ o d -J tn 



5 J! 5SR3S S3SSS aasas sasss sssg 

O F- cT'-o^^'i) vo^r-f'iri in^nt-^c^ nojryt^^- iNr-krir^ 



^(n•Cf^ tf^oox^''^>o ^ >c\ -o -c -^ 



to p- r- '^ ' 
ffi rg t-- eg t 
CO to ^ C^ r 
rg -.f ^ u-» - 



■J ^ ^ rH - 



^ O t^ to ^^ 

fH g> i-i in >n 

O O fn CNJ <M 



u^ m Q n 
IT, ^ -^ ^ 
^ f- r^ 



o\tot--"or- \0'0^->j--4- ^wof-rH 



tOC0<M u^0^c^Jr^^ 



rg n o* ^o in 



CT> «o ■* f^ m 

3«0 H O -it 
r-t rH <N (^ 



n i^ <n r- og 
»t o o* ^ in 
H f^ w to ni 



■^ ■£ rg to 



O -* TO 



I! "5 C" 






>f c- o» t^ 0^ 
r^ (^ c^ m -o 
o- rH to o »n 



H o ^ t^ <n --to 
•^ rn TO o to >t V 
CT- ^0 iH to ^ in r 



Sc>« tDt>-i--t-* 

rt^ni r^ M rg CO TO c^a^' 
H rgniNrgrg mm 



<n ?^ 



5S 

r- \o 



to gj ov -.*■ r 

c- c- o m o 

m to nO rj V 

m ^ -4- --r > 



OJ lO vO CM OJ 

SCT« og TO r- 
m (M rt -* 

m to ^ r-l o^ 
m rH TO f^ ry 

n^ H OJ rH 



3*^ rg rg 
rH n c^ 
TO IN ■-* rH 



fOOrg -^•0<OCM-J' t0*O\DQ(Jv mrgOO>TO 
^Sc^|^- Orgrgr^-J c^P-CMQ'fi Oi-lc~r-'*l 
3<NMC^ i-ip-rnTO^ \o>ooom p-TOTOtor- 






1 (^ 3 <^ f 

H -nj- TO ->r r 



C~-TOr^TOfV ^OC-TOf^f^ 
■-trymiS-* ovt--rgto--i- 



1 rg -H f' 
J >f m c 
J 4 -"l- c 



sn^F 



a« to p- 'O ^ 



>o ry o TO M 
^ H rj 



r- m ov c 

C~ TO f- r 



O (^ TO *^ C 
m r- o vo t 
•>f •« m c c 



t>rg<n'oe- eNc^m^c 
(n*OTOP-&» ^rgmOi- 
fsir^omD- rgmonr 



-4^ n a« r- r- 



Pi & 



<^ rg n C~ rg 



m -o c^ t^ ^ 



r^ c- ^ m ^ f 
eg rj o^ m r- ^ 

eg « iH ^ o» r 



rg -*C^O^-^'0 •^njcp-rgeo 



a> o -J o 



-4- f^ >t m m 2. 
i-t O^ O^ rg O O 
p- m fn c-J P^ OS 



3 •£> 



C-- eg CTi >fl (^ to 



eg -^ e%i 
i-{ "O r^ 
n m o* 



■H p- n rg 

p. CM >J- (^ 

■^-i ri C-- o« to 



-* H c^ 
so CM r>j 



to <n s- 
m f^ -^ 
-To Q 

(-( .H ■^ 



(^ »0 rg 

3«3 



u- m Q 



35S 

m .H o 



am ™ 
m r^ 



CT> ej -.J 
^ ^ -Q 
0^ CT» "O 
TO r^ 0^ 
(M en O* 



eg p- IT- 

Vj n -sj 



sSs 



III 



8 



O* rH Q P- to 

in CO \0 o^ <-i 

to ^ TO ^ (^ 



r-< -O 'C . - 

m m t «d ::* 
p- 0^ O CT» TO 



-^ ȣ) TO n >o n 
TO ->t Q p- m en 
CT« to -5 rn -^^ eg 



r^ tn en rg e>j 



^ O Q O u 
(^ eM ^ eg 



P- .H f^ 



e>j p- rg 

->* gi p- 

rg c^ \0 



n >n O KN o» 

r-J o -^ n p- 
r- TO m m TO 



•J' m ->f 'O n 

Ov O O^ sO rH 



(^ \o -^^ -o 
o* m c^ (^ 
--t m 



eg -^ "H vf 

O f^ m eg 



S3 3 n Q 
t^ (^ -4- -J 



r\j .-4 rH 



Sto -o to o 
m .H eg p- 



■X> CJ r-\ t' Q 

^ sO CT> o o 

rH m m eg rg 



TO P- eg ^ O- 



>*■ r* o o 
<a ^ v\ ,H 
CT. ^ p- m 



>j ^o to a« g? 
m in -B ^ -J 



*n O f^ O rg 
rg r-j O TO TO 



*n m ^ tn eg 
tn evi -J eg 



eg o^ TO m » 
H m rH q o 
eg o» ^ -^ CT« 



o- m ■-* m to a- 

«0 O -J O* TO Ov 

•« O^ ^ fH ■-< eg 

e^ eg H ^ i-l ^ 



^ to rv 



eg ■>*■ »o "O 
O o^ m c 
cr> -4- eg p- 



- o^ 2 nO c 



m iH >o o» i-t 
p- S (5 m to 



p- o* ->J ^ 

S^ CO n 
eg to <*> 



o^ p- cgTO o^ 



tn p- o *o P- c 
eg sO eg r- - ' 
to n o 



3 *o p- 2> 
J TO S ^ 



n! ^ gi * 



^ n to c 
-I eg r^ > 



5d fi; 



p- eg Q 
i-l o -O 
-* m to 



- 1? 



P- m O rH 

m eg o (^ 
•^t P- P- e«j 



eg sO OS P- TO 
r-1 m eg fn t 
oj rH m OS O 



!(n rH m « 
O- VO nH 5 
vo to eg C 



eg eg ot -4 
P- O sp P- 
H p- -J m 



RISE 

SO OS C 



- m so -J -^ c 
^ o o p- ::i > 
r m m OS t^ c 



3 TO •>» 
m eg 
>* p- <n 



O* eg -O m iH 
>t m -sj- rn m 
eg eg esi es) rg 



m O fsj f^ n 
rsj fsj H OS t^ 
eQ m eg rH rH 



t-i -4 ^ o^ 
OS * H m 
rg m esi eg 



J H P- TO rH 



455 



e^ S S 
O rg m 



■<3 M 

t " 



tsj n OS P- 

p- SO >0 eg 
»o p- m rH 



fn in (*^ so eg 
eg m rH p- p- 
rj so p- OS esj 



(^ to t> o ^ 
t- m eg CO r\l 
^ p- p- m TO 



o» eg o sO so 
fh m p- eg m 

p- so ^^ rH p- 



-.j OegmOO toegc^-0->t'^ 
•^ rHrHtpOm 0>QOH'Am 

rH r>sOOrHrH TOnOSr-IOS-st 



-* m I* 



to TO sO rH n 



<n »n rn esi eg 



m rg rH OS O 
eg o« p- r\ eg 

OJ rH rH rH rH 



"» a> P~ ^ -. 
% TO eg O r 



m ej o« 

SeJ eg 
m o 



888 8888S 

mom omomc 



esj (^ ^ ti 

_ , . rH rH rH r 

vO P- to Cs rH ■«-«■<*■««■■• 



O-negrv tnfn^^j'n vOp-too^rH 

|iii mil mil i§i|j 

s5r7rHeg rgrif^-^^ mgsp-ooc 



eg m H J 



j||l lllg 



8 

S S 

s a 

c o 



8§8 §8§8[ 

SrHesjeg (nc»^^-^m 






4) 1> 10 4> 4) I 



^OmoO mOo 
^^^Jeglrlr^ rHegu-sr 



.. s s^lll Hills iv,-s 

^ 3 ** S „ 3*>H» 

XI — ) 3ooo QQQQ2Q 

« fl t« oog ogoQog ogo 



O CsOi-HrHrg rgr... 

2 S 4» 49^ -t^- 4<>^ «>«)-'•» 



;i;iS 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



71 



o to q <i) 

0) d J3 01 o 

fO) -H 3 c 



^ m r>j ^ -J- 
t^ to o c- in 

nj C^ m oj vO 



Siri c- o\ [«- f\ 
d &v [> m tn 
n c\i iy\ (^ oi to 



~4 0-J*nf^H moooJC 
•J C~ o -^ •-* c~ m-Jnir-lr- 





m m 











-0*OC^»0 0\ C^ ^ C\) o^ -^ v\ >t ■ - 
3mrM\oov f^iAoit-'O ot-(\|(nn 
f-(*>ryr\joo ^OtMiH^OO iHOC^O- 



n o« o to vo >o 
t*i m f) -J' 

o^ (n o\ r- 



C -^t ■* to CT> 

M? o\ in nj m 

O* C- O' *n CVJ 



rH »o O rH <n m 
f^ (H (n ->!■ -f rv 

P- O Ov Oi c^ o 



5 to f 

3 to f^ 



n^?^s 



o^ (Ni o^ a 

H (N 'O O 
\0 O O >J 



iinmo too^DcMfn r^H 
1 ^ <^ f^ CT> m to nj 



(M \0 O* C^ C 

m r^ c\t c\i •■ 
H nj oj r- 



3O1HO ^DOi-Cr-io inc-o\r~-t-- vOrHC-mo oio^oj-atn o>o>crO 
iAin-5 nj'^-j^r^in tosfmrM-i- tO'Cton^ CTsoontMO* sfmoto 
vJ-m-J-tO O^I-IO^OC^ MfNrHt-'^ -.i->£iinc~-in v^rnc^ooto -i-o^^ 



5 rH o» «n \o 



oj nj vo t^ (^ c- 

OJ m Q \0 O iH 

cvj c^ o D- o> m 



t- o c c- -o 



<N fn CM OJ 




to OJ iH 
0\ --f rH 
n^ t^ vD 



O to m \D O 
rv H rH vO n 

^ nt n f^ -4- 



II- 



to -J- 
o to 



[> c- t> 
-J ^ -4- 



mojeo >tfNf^trO to 

f^O^> in\£30v00\ in 



0\ (j\ lO OJ 

(^ -4- a> o 
tn ^ f^ nj 



C^ vD CO rH t~- 

m ^o m rj u-t 

f^ t> Oi rg CO 

nj m fM ^ to 



C- \0 -J- 0^ r4 

Snj rt tn to 
to m ■4- to 



-* CT' O OJ 

m >j -' ■ 
xO to - 



^■4■t^<Nrt o»r\iOOC^t-- 



f^ o o c 
m ^43 o c 



^ to r-1 



O -J -St f^ to 

3 0> 'O -J c^ 
^O \D -4- r«j 



O to (J> *o c 

•^ rH vO CM r 
O .H O^ in C 



to O .-( t> ni 

SCM -J- fn nH 
O^ -} f\i C^ 



m oj O ^ nj 
vO C~ t^ 0> CT» 
p- tn r\J lO rH 



-4- -J- O 

oj lA m 
(N O <M 



tn f^ ^J- »0 r^ 



s : 



li 



m m to [> to 
>o in \0 -x) rH 

'O n nj ^ ^o 


nj fM ;:I 
m c- 
to o< t^ 


vD -J to -4- to 


m tn to 





O^ -4- Q oj 

f^ nj \0 to 


-J S m [> a* 








to to q in 





) r~ rl r^ *0 
5 "C r- m rH 
^ in (T> (^ "O 



to nt in in (*i 

Cjv f\J tn to (Ji 

nj r^ nj --i n 



- n Q C^ c^ 

5C- >S lO vO 
n o^ fH ^ 



m oj t u 

*o C^ o t 

vO (Ji OJ 



s a 



m o f^ 
m nt >£) 
o m "D 



Hi 



O o C' Q nj 

Nf CT« rH 1*1 r-l 

to m £> to rj 



Da.[>-4- ^^kn^-^o^f^ c-totno 

-rHOO\ mHHnirH c-nic-t^ 

itN(T>o^ rHtocoHC- m-4-or- 



SO \0 Ov 'O 
m -4' <?• n 
o^ o to r~ n 



CQ 

01 :3 



C- CTi CT« O* to 

r^ %0 C^ m m 
m o m n a> 



na -^ -* ni -O 
rv to »o r-i iH 
c- to o in "n 



•J- 1^ o' oj r- 

rt -4- f> CM oj 

H c- c- >t c^ 



r~ r- cj* o o 



1 --J -4- c 






-888 

O m o m 



O r4 nj (M 

i-t 

■M- ^ ti tn 



»■ <$■*$■-« 






(4 ^ (ri ^ (h 

a> v 111 HI 4) 



3 in o O r- 
y fy m (H ■« 



1111 mil mil 



»^^ 



iim mil i§io 



-\ o m o c 



■(©■■(O- ■«>■«■ 



•««>■«*«» •*■■«»-«■■«&■<» 0) 

010101 o>o>a>oia>Q 

s^l§l i§§iis 



3^o^-<r^cM oj(nf^-st>j-in 



72 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 






-f^OC ryr-iAt-to (\i a^ ft to -4 >*\Ot'^5' (NOxai-OW ^lAP-O 

SC~ \C cSrHS^O (nrHf^QC- \0[^QOJO o»r«JO*^iH -TirtfMfH 
f-f^ r-IOJ-HCOCO -^Tr-ffviAai r-lS-70«S (T'OJOC^C- <M(>J 



O^C^tviDlA tOrHO*-^ 






8SS 

n-i to n 
g TO -H 

t'S lA <> 






- :^ rj Q c- 

r\ <^ to TO S 
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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



73 



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74 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 13.— RETURNS WITH INCOME TAX— ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME CLASSES AND 

TYPES OF INCOME TAX 



Adjusted gross Income classes 



N'jraber of 

returns with 

income tax 

after 

credits 



Adjusted 
gross 
income 

(Thaugand 
dotlmrmj 



Taxable 
income 

doltmrti 



Income tax 
after 
credits 

(Thaumand 
itollarmj 



Total . 



teOO under $1 000 

tl,000 under $1,500.. 
il.MO 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 $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $150,000. 



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



Total. 



$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 $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



$15,000 under $20,000... 
$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $150,000. 



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



Total. 



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 ; 1200, 000 

,200,000 under ;, 500, COO 

,500,000 under $1,000,000. 
11, 000, OOO or more 



ALL TAXABLE REIURNS 



RETURNS WITH NORMAL TAX AM) SURTAX 



RETURNS WITH ALTERNATIVE TAX CCUPOTATION 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 or more 



(1) 



12) 



(3) 



(4) 



48,582,765 



311,283,359 



181,634,697 



42,225,498 



1,385,033 
2,136,415 
1,994,863 
2,311,741 

2,562,038 
2,731,670 
2,885,113 
3,015,382 
3,084,215 

6,027,260 
5,208,966 
4,120,040 

2,977,973 
2,143,339 

1,521,938 

1,035,358 

714,051 

491,518 

355,621 

388,100 
356,826 
495,501 
110,192 
16,726 

5,426 

6,062 

967 

381 



1,156,177 
2,669,719 
3,476,020 
5,191,501 

7,054,839 

8,838,553 

10,811,292 

12,819,405 

14,656,867 

33,079,800 
33,777,686 
30,765,997 
25,224,815 
20,301,941 

15,936,910 

11,372,509 

8,900,727 

6,618,388 

5,145,396 

15,126,016 
7,928,268 

16,557,695 
7,249,539 
2,007,835 

931,035 

1,737,313 

650,434 

726,630 



203,641 

952,147 

1,^70,373 

2,208,070 

3,139,194 
4,105,087 
5,106,332 
6,060,988 
7,024,606 

16,298,681 
17,471,657 
16,912,781 
14,722,069 
12,523,858 

10,252,681 
7,897,115 
6,062,664 
4,601,233 
3,627,215 

11,030,651 
6,040,063 

13,157,705 
5,927,647 
1,623,941 

744,485 

1,362,995 

520,092 

586,726 



40,683 
189,510 
292,233 
437,401 

619,751 

815,164 

1,024,627 

1,222,059 

1,416,691 

3,300,305 
3,547,517 
3,452,819 
3,033,931 
2,601,504 

2,149,011 
1,676,636 
1,307,064 
1,009,422 
808,688 

2,576,761 
1,545,326 
4,066,629 
2,483,556 
809,436 

396,748 
763,731 
296,591 
341,654 



48,474,006 



301,393,469 



173,461,405 



38,415,340 



1,385,033 
2,136,415 
1,994,363 
2,311,741 

2,562,088 
2,731,670 
2,335,113 
3,015,362 
3,084,215 

0,027,260 
5,203,966 
4,120,040 
2,977,973 
2,143,339 

1,521,938 

1,035,358 

714,051 

491,518 

355,621 

883,100 

354,351 

468,689 

53,453 

4,655 

1,145 
894 
92 
43 



1,156,177 
2,669,719 
3,476,020 
5,191,501 

7,054,639 
8,686,553 
10,311,292 
12,619,405 
14,656,667 

33,079,800 
33,777,686 
30,735,997 
25,224,615 
20,301,941 

15,936,910 

11,872,509 

3,900,727 

6,618,388 

5,145,396 

15,126,018 
7,871,309 

15,473,872 

3,399,316 

556,579 

194,799 

249,374 

61,505 

96,655 



203,641 

952,147 

1,470,373 

2,206,070 

3,139,194 
4,105,037 
5,106,332 
6,060,968 
7,024,606 

16,296,661 
17,471,657 
16,912,731 
14,722,069 
12,523,858 

10,252,661 
7,897,115 
6,062,664 
4,601,233 
3,627,215 

11,030,651 
5,990,023 

12,231,156 

2,713,456 

431,954 

146,554 
171,034 
40,065 

66,113 



40,663 
189,510 
292,233 
437,401 

619,751 

815,164 

1,024,627 

1,222,059 

1,416,691 

3,300,305 
3,547,517 
3,452,819 
3,033,931 
2,601.504 

2,149,011 
1,676,636 
1,307,064 
1,009,422 
806,688 

2,576,761 
1,527,784 
3,720,081 
1,130,126 
228,118 

86,938 

114,711 

31,170 

54,635 



108,759 



8,173,292 



3,810,158 



2,475 
26,812 
56,739 

12,071 

4,281 

5,168 

875 

338 



56,459 
1,063,823 
3,850,223 

1,451,256 
736,286 

1,487,939 
586,929 
629,975 



50,040 

926, 549 

3,214,189 

1,191,987 
597,931 

1,191,961 
480,027 
520,608 



17,542 
346,548 
,353,430 

531,318 
303,810 
649,070 
265,421 
287,019 



22,106,520 

20,477,578 

5,998,667 



66,724,373 
143,170,239 
101,388,747 



30,270,438 
77,929,046 
73,435,213 



6,058,119 
15,936,076 
20,231,303 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



75 



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INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



79 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



87 



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88 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 

Table 17.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BY STATES 

( Taxable and nontaxable returns] 



Number of 
returns 



Number of 
Joint 



Adjusted 
gross income 
less deficit 



(Thoummnd 
dotUra) 



Salaries and wages 
(net) 



Number of 
returns 



Amount 
(Thaumsnd 
doltmrt) 



Business net profit 
and loss 



Number of 

returns 



Amount 
iThoutmtd 
dollmrm) 



Net gain and loss 
from sales of 
capital assets 



Number of 

returns 



Amount 
(Thousand 
(feiiaraj 



Sources in Schedule B 



Total domestic and 
foreign dividends 
received 



Number o{ 
returns 



Amo'jnt 
(Thoumand 
dolUra) 



Dividends (after 
exclusions) 



Number of 

returns 



Amount 
(Thatiamnd 
dollaru) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(L2) 



(13) 



United States^ 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

Florida 

Cecilia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Uaivland* 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Ifcntana 

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' 



61,497,971 



36, 668, 506 



330,073,552 



54,013,246 



266,988,976 



22,669,842 



5,800,008 



7,632,900 



6,375,731 



10,322,006 



5,042,633 



9,929,404 



825,932 

63,971 

422,004 

467,252 

5,928,684 

632, 945 

986, 541 

160,089 

1,603,908 

1,078,957 

238, 993 

217,749 
3,763,903 
1,567,519 

950,287 

740, 653 
852,839 
837,706 
343,996 
1,547,086 

2,013,059 
2,579,709 
1,176,442 
438,008 
1,467,682 

226,933 
511,691 
121,165 
235,902 
2,339,605 

278,607 
6,576,397 
1,347,775 

205,379 
3,329,399 

731,453 
612,490 
4,015,992 
321,796 
615,884 

228,788 

1,060,595 

2,932,469 

297,232 

131,456 

1,272,805 
987,722 
530,808 

1,387,789 
115,723 

176,202 



524,510 

37,715 

273,749 

316,917 

3,597,281 

412,890 
558,873 
97,148 
973, 565 
633,801 

128,604 
147,232 
2,180,561 
975,660 
609,170 

507,108 
518,231 
552,778 
192,790 
791,117 

1,015,836 

1, 646, 593 

738,414 

277,207 

936,411 

145,491 
335,263 
70,873 
132, 614 
1,307,552 

187, 542 

3,432,600 

730,979 

130,400 

2,072,267 

496,101 
394,764 
2,303,029 
177,025 
361,861 

144,687 
643,568 
1,989,967 
197,067 
76,210 

726,799 
641,760 
333,801 
828,279 
75,511 

88,335 



3,743,183 
407,648 
2,295,300 
1,787,483 
37,041,487 

3,519,237 
6,170,642 
1,016,353 
7,854,348 
4,926,255 

1,333,816 
1,004,710 
22,317,734 
8,142,474 
4,355,464 

3, 646, 550 
3,641,059 
t, 018, 594 
1,428,734 
8,515,045 

10,835,371 

14,629,303 

5,901,677 

1,728,827 

7,374,420 

1,037,834 

2,415,308 

751,000 

1,U0,362 

14,075,689 

1,385,490 
40,016,566 

5,569,938 

755,750 

18, 670, 688 

3,421,427 
3,185,919 
20,832,624 
1,646,206 
2,579,520 

899,635 

4,551,566 

14,827,975 

1,605,943 

559, 174 

6,154,659 
5,695,080 
2,386,150 
6,991,732 
592,699 

698,404 



742,653 

59,992 

375,131 

390,092 

5,227,841 

557,290 
892,640 
143,996 
1,351,201 
967,402 

221,464 

180,466 

3, 317, 346 

1,371,783 

712, 598 

598, 382 
712,428 
740,879 
308,772 
1,415,155 

1,845,700 

2,299,216 

969,470 

369,745 

1,247,813 

185,108 
391,609 
111,269 
209,866 

2,110,171 

246,293 
5,928,157 
1,172,688 

138,281 
2,982,979 

610,281 
528,766 
3,603,782 
296,899 
555,524 

157,845 
918,353 
2,544,319 
270,469 
113,030 

1,143,151 
879,349 
479,295 

1,177,661 
97,842 

140,804 



3,243,046 

367,700 

1,830,618 

1,389,282 

29,623,986 

2,780,857 
4,960,521 
793,993 
5,924,725 
4,123,651 

1,093,401 

765,980 

18,127,800 

6,742,401 

3,025,798 

2,677,996 
2,882,540 
3,252,107 
1,167,966 
7,164,220 

9,039,281 
12,287,897 
4,599,512 
1,381,624 
5,881,458 

777, 678 

1,677,923 

598,431 

933, 678 

U, 743, 246 

1,151,524 
31,744,695 

4,518,200 

504,880 

15, 648, 312 

2, 673, 380 
2,521,758 
17,381,176 
1,389,443 
2,211,952 

577,250 
3,720,294 
11,719,949 
1,359,635 

445,902 

5,217,861 
4, 681, 641 
2,044,724 
5,581,065 
465,857 

573,162 



117,821 
9,718 
48,129 
107,429 
684,876 

107,770 
85,518 
17,195 
219,775 
156,783 

24,066 
58,703 
481,395 
273, 732 
301,045 

195,246 
199,723 
115,802 
50,881 
127, 676 

161,420 
327,062 
256,188 
91,698 
293,859 

55,474 

153,859 

12,702 

27,444 

200,703 

42, 579 
601,457 
238,470 

85,358 
427,705 

169,460 

102,740 

410,295 

26,301 

87,852 

86,469 
200,143 
546,238 
44,366 
23,148 

154,324 
147,419 

61, 322 
257,937 

24,759 

3,411 



172,232 
24,647 
141,428 
191,839 
2,351,394 

267,554 
347,987 
44,119 
521,838 
311,949 

76,250 

124,279 

1,485,284 

655,764 

718,320 

488,193 
362,449 
279,344 
109,365 
403,554 

645,250 
854,142 
546,385 
147, 561 
594,623 

103,162 
412,055 
44,884 
73,087 
774,185 

95,610 

2,203,350 

465,028 

146,758 

1,180,169 

267,952 

231, 330 

1,214,627 

97,708 

145, .,48 

185, 575 

341,953 

1,152,899 

93,400 

44,624 

307,448 
412,444 
145,784 
611,973 
53,289 

'650 



46,746 
4,927 
47,605 
28,711 
735,348 

83,816 
96,316 
15,765 
176,153 
65,086 

24,850 
29,603 
341,941 
135,890 
181,134 

90,543 
50,336 
45,373 
23,494 
118,395 

153,901 
227,297 
167,350 
26,717 
162,992 

36,793 
82,108 
12,568 
19,403 
202,956 

22,226 
676,893 
67,772 
31,717 
247,707 

56,279 
74,777 
286,128 
19,766 
31,226 

58,889 
65,463 
249,801 
24,588 
13,307 

88,811 
112,170 

23,890 
174,904 

17,729 

20,346 



45,906 

1,759 

80,291 

33,428 

1,220,030 

104,056 
169,636 

15,953 
320,233 

88,204 

43,217 
21,934 
520, 361 
100,826 
112,050 

68,971 
44,884 
74,407 
23, 511 
137,466 

195,232 
227,415 
143, U9 
29,835 
138,351 

29,657 
68,489 
27,887 
21,785 
287, 531 

29,614 
1,312,891 
79,760 
17,413 
300,270 

100,826 
68,700 

314,955 
27, 337 
29,228 

30,703 
75,679 
410, 156 
26,272 
10,L29 

104,215 

101,373 
21,252 

128,775 
14,899 

32,024 



48,762 
2,426 
38,581 

23,117 
723,770 

77,195 
147,849 

24,036 
193,868 

69,060 

30,983 

18,726 

409,161 

126, 580 

100,817 

77,206 
60,381 
65,050 
33,039 
162,087 

245,637 
267,815 
128,158 
27,283 
149,758 

30,274 
42,629 
11,379 
26,719 
291, 680 

13,866 

869,413 

85,050 

16,029 

343,099 

51,649 
60,421 
411,422 
28,475 
32,121 

24,936 
67,061 
235,340 
26,281 
15,495 

104,904 
102,028 

X,031 
154,459 

14,676 

30,949 



61,507 
1,534 
69,368 

24,781 
1,079,481 

83,899 
317,117 
123,867 
359,783 
109,297 

36,899 
15,288 
689,386 
156,407 
83,689 

62,900 
90,015 
77,527 
55,751 
268,031 

432,750 
396,133 
158,736 
25,153 
244,001 

23,844 
43,052 
25,106 
41,787 
447,626 

17,609 

1,893,715 

154,377 

8,316 

517,557 

74,716 
64,073 
765,219 
53, 525 
47,640 

12,663 
91,272 
326,416 
31,044 
25,351 

191,173 
112,160 

50,426 
213,834 

12,638 

53,057 



38,239 

1,546 

29,298 

19,190 

553,036 

54,875 
122,754 

18,591 
160,883 

56,091 

22,774 
13,833 
333,131 
96,520 
71,033 

55,921 
47,989 
49,499 
27,735 
130,200 

194,344 
210,413 
98,321 
22,046 
115,032 

22,948 
32,556 
8,567 

21,532 
251,822 

9,486 

725,674 

68,443 

12,075 

263,062 

41,039 
44,407 
336,237 
21,591 
25,452 

18,703 
52,174 
168,637 
19, 556 
10,973 

35,209 
73,664 
27, 676 
U9,468 
10,986 

26,097 



58,733 

1,392 

66,929 

23,398 

1,032,841 

79, 505 
307,516 
122,493 
347,284 
105, 336 

35,032 

14,053 

6t3,127 

148,769 

78,212 

58, 653 
86,549 
73,463 
53,688 
258,100 

418,044 
378,593 
151,371 
23,509 
234,654 

22,185 
40,592 
24,373 
40,184 
423,606 

15,703 

1,838,958 

149,552 

7,977 

497,8U 

71,804 
60,499 
739,438 
51,791 
45,763 

11,454 
87,451 
3U,474 
29,460 
24,451 

184,872 
106,011 

48,430 
205,291 

11,855 

51,153 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 

Table 17.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BY STATES— Continued 

[Taxable and nontaxable returns] 



89 



Sources in Schedule B — Continued 



Interest received 



Number of 
returns 



dollarm) 



Rant net income 
and loss 



Number of 
returns 



Ajiount 
(Thousand 
dolUraj 



Royalty net income 
and loss 



Number of 
returns 



Amount 
(Thouamnd 
dolUra) 



Partnership net 
profit and loss 



Number of 
returns 



Amount 
(Thoituand 
dollmra) 



Taxable income' 



Number of 
returns 



(Thcuaand 
dottara) 



Income tax after 
credits 



Number of 
returns 



(Thovaand 
dotlara) 



(U) 



(15) 



(16) 



(17) 



(IS) 



(19) 



(30) 



(21) 



(22) 



(23) 



(24) 



(25) 



United States 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky , 

Louisiana 

Maine . , , 

Majy land 

Uassachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hau^shire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakpta 

Ohio 

Oklahoma , . 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

doming 

Other areas' 



10,030,533 



5,693,500 



5,656,316 



2,758,481 



435,769 



502,205 



8,969,544 



48,308,343 



181,940,175 



48,576,211 



42,271,001 



80,762 

6,473 

70,053 

38,339 

1,166,182 

120,765 
229,186 
26,473 
312, 539 
106,221 

46,446 
34,628 

617,299 
220,230 
187,922 

125,864 
96,558 
84, 507 
53,922 

243,683 

359,431 
444,879 
221, 639 
34,748 
225,789 

40,807 
79,664 
18,533 
44,795 
382,009 

33,330 

1,291,154 

124,431 

29,235 
565,735 

84,732 

128, 575 

552,625 

51,664 

50, 353 

34,133 

129,827 

388,476 

52,050 

23,834 

148,028 
213,073 

52,143 
306, 527 

20,649 

29, 613 



44,218 

2,601 

54,700 

29,275 

332,739 

64,271 

103,402 

9,395 

257,472 

63,252 

18, 618 
18,774 
344,913 
122,466 
94,584 

57,755 
51,705 
50,414 
23,073 
140,219 

180,782 
239, 678 
116,986 
27,726 
126, 551 

24,171 
45, 693 
16,924 
18,104 
195,250 

20, 691 

750,770 

61,581 

15,485 

294,326 

57,678 
79,940 
252,440 
22,303 
29, 4U 

19,765 
65,378 
223,718 
29,167 
11,020 

63,399 

125,191 
21,994 

141,583 
10, 206 

16, 238 



62,230 

6,561 

40,343 

38,332 

665, 501 

68,417 
98,927 
13,588 
153,403 
80, 322 

17,941 
22,966 

370,554 
137,656 
105, 537 

110,696 
75,431 
35,810 
26,426 

101, 539 

201,121 
229,137 
102,056 
31,165 
141,127 

26,323 
64,515 
10,452 
27,507 
194,069 

24,006 

476,468 

94,125 

20,763 

297,982 

84,729 
63,403 
291,764 
33,287 
47, 021 

32,426 
36, 518 
340, 390 
28,870 
11,991 

95,805 
97,345 
44,022 
146,121 
15,259 

13,769 



'611 
25,716 
23,903 
326,941 

32,113 

31,517 

3,359 

87,636 

49,377 

17,447 
12,317 
208,089 
70,131 
73,568 

95,752 
43,396 
56,470 
5,650 
64,733 

29,421 
103,430 
45,356 
16,184 
81,408 

13,912 
61,921 
6,271 
7,951 
72,210 

19,364 

110,444 

58,912 

12,555 

133,249 

52,546 

28,918 

121,706 

8,058 

24,551 

26,018 

46,153 

202,090 

17, 132 

3,868 

48,103 
44,670 
26,145 
61,899 
9,897 

2,466 



2,560 

290 

2,584 

5,265 

50,510 

9,824 
1,148 

(') 
4,174 

(^) 

538 
(^) 

23,461 
5,479 
2,396 

30,506 
5,913 

33,099 
(') 
(') 

1,950 
7,246 
2,945 
6,434 
6,233 

3,618 
9,264 
(') 

5,326 
11, U9 
(^) 
5,296 

11,426 

40, 591 
2,270 
9,395 

(J) 

1,307 
(') 
102, 645 

<^' 
(^) 

2,324 

3,175 
6,832 
(=') 
4,430 



1,583 

173 

1,254 

3,668 

59,222 



noo 

2,550 
(') 

310 
C=) 

14,714 

5,223 

86 

21,956 
4,285 
59,120 

(^) 

1,650 
8,331 
3,113 
8,526 
2,414 

5,162 
6,356 
(=) 

(^) 

9,159 
9,963 

5,125 
5,904 

53,087 
2,063 
^9,312 

H51 
(') 
191, 310 
(^i 
(^) 

1,162 
3,279 

2,043 

4,990 



{') 



22,989 

2,009 

15,377 

17,137 

224,259 

26,509 
24,200 
3,136 
46,329 
26,443 

8,291 

9,098 

125,342 

40,028 

49,002 

25,748 
32,535 
23,707 
4,752 
30,249 

28, 365 
72,360 
44,490 
14,292 
49,375 

10,255 
20,423 
4,975 
4,216 
59,608 

8,739 
221,045 
36,293 
8,966 
75,861 

23,964 
25,663 
99, 392 
5,334 
13,139 

11,287 
31,060 
107,749 
12,611 
4,098 

31,544 
35,355 
16,156 
40,546 
6,676 

1,782 



100, 154 
10,004 
59,705 
61,634 
1,053,704 

129,757 
139,056 
11,415 
174,726 
126,101 

31,737 

35,444 

623,088 

200,161 

195,965 

127,642 
124,850 
US, 238 
12,938 
188,415 

149, 620 
358,007 
139,894 
66,409 
224,075 

36,661 
75,742 
30,490 
17,754 
343,379 

30, 352 

1,297,777 

173,489 

32,235 
378, 623 

110,655 
148,860 
506,674 
22,279 
61,976 

33,934 
145,073 
460,212 
41,157 
11,206 

133, 664 
132,758 

37, 292 
164,451 

17,951 

2,111 



587,090 

53,389 

323,137 

305,054 

4,900,677 

510,315 
853,063 
134,311 
1,168,804 
797,764 

197,970 

165,846 

3,138,957 

1,267,926 

721,400 

565,515 
602,102 
617,255 
245,943 
1,255,062 

1,690,042 

2,096,382 

909,202 

277,493 

1,130,779 

172, 670 
383,239 
102,141 
191, 138 
1,971,606 

208, 332 

5,517,731 

937,406 

133,063 

2,750,122 

528, 377 
494, 597 
3,291,178 
266,427 
435,248 

156,151 

739,926 

2,193,190 

235,995 

95,661 

951,727 

828,469 

393,293 

1,101,149 

90,047 

108,882 



1,806,624 

246,935 

1,199,632 

806,249 

21,199,664 

1,937,446 
3,750,723 
603,228 
3,981,244 
2,438,934 

759,005 

493,727 

13,231,322 

4,555,319 

2,251,641 

1,894,994 
1,792,489 
2,061,031 
713,016 
4,363,071 

6,139,233 
8, 163, 167 
3,037,509 
738,740 
4,021,460 

543,132 

1,319,533 

457,152 

611, 621 

8,213,346 

703,390 

22,840,624 

2,573,861 

341,915 

10,601,292 

1,741,196 

1,748,351 

11,506,799 

914,889 

1,188,071 

420,197 

2,225,314 

7,911, 599 

798,372 

276,874 

3,261,759 
3,285,508 
1,2 50,258 
3,815,567 
326, 656 

370,946 



586,220 

53,315 

321,410 

304,166 

4,863,489 

503,252 
854,504 
133,879 
1,154,906 
795,189 

197,649 

164,979 

3,126,733 

1,264,369 

716,345 

561,833 
600,059 
613, 527 
244,746 
1,245,964 

1, 679, 506 

2,089,894 

904,217 

276,397 

1,126,069 

171,793 
385,756 
101, 383 
189,384 
1,964,760 

206, 532 

5,500,725 

934,244 

132,961 

2,737,593 

525,963 
491,174 
3,281,474 
265,995 
433,669 

155,808 
733,309 
2,135,071 
235,467 
95,459 

949,090 
821,898 
392,189 
1,095,673 
89,404 

105,815 



398,949 

55,683 

274, 572 

182, 345 

4,954,608 

443,624 
898,886 
170,761 
936,425 
553, 523 

179, 505 

107,182 

3,124,181 

1,020,070 

502,815 

426,901 
401,990 
479,060 
157,035 
1,115,402 

1,410,865 

1,891,949 

690,988 

165,770 

939,080 

119,855 
301,869 
110,298 
133,197 
1,909,484 

157,442 
5,629,153 

577,923 

72,949 

2,432,800 

403,733 
391,523 
2,635,134 
209,112 
257,151 

90,636 

503,564 

1,366,117 

174,926 

60,187 

734,060 
733,881 
272, 502 
851,172 
71,991 

83,123 



See text for "Description of the Sample and Limitations of the Data" and "Explanation of Classifications and Terms." 
^Includes data for "Other areas" described in footnote 5. 

Net loss exceeded net income. 
^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
^Includes data for the District of Columbia. 

Returns of bona fide residents of Puerto Rico, whether U. S. citizens or aliens, and U. S. citizens resideing in I^nama Canal Zone, Virgin Islands, 
*Net loss exceeded net profit. 



90 



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME. AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES 



Ad,iusted gross Income classes 



Number of 
returns 



Number of 
Joint returns 



Adjusted 
gross inccone 






Total 
exemptions 



(ThautMtid 
dcttmra) 



Exemptions 
other than 

age or 
blindness 

(Thoumtitd 
doltara) 



Taxable inccxne 



Number of 
returns 



(ThouMMnd 
dollmrm) 



Inccae tax 
after 
credits 

(noaa»nd 
dotUra) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

41,000 under 42,000.. 
S2,00C under S3, 000.. 
S3, 000 inder S4,000.. 
^f 000 under $3, 000. . 

45,000 under |6,000.. 
£6,000 under $7,000.. 
S7,000 under S6, 000. . 
S3, 000 under $9,000.. 
$9,000 under $10,000. 



SlO,000 under 
511,000 under 
$12,000 under 
$13,000 under 
$14,000 under 



111,000. 
;i2,ooo. 
;i3,ooo., 

114,000.. 

;i5,ooo., 



i 15,000 under S20,000 
20,000 under $25,000 
25,000 under £50,000 
50,000 under $100,000 
100, 000 under $150, 000 

il50, 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 inccme. . 

Under $1,000 

$1,000 under $2,000 

^2,000 under $3,000 

$3,000 under $4,000 

£4,000 under $5,000 

;p5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. 



Under $1,000 

$1, OOO under S2, 000 

$2,000'under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

S6, 000 under |7, 000 

^7,000 under $8,000 

S8,000 under £9,000 

$9, 000 under $10, 000 

$10, 000 under $11, 000 

5*11,000 under S12,000 
12,000 under $13,000 
13,000 under S14,000 
14, OOO under $15, 000 

$15, OOO under $20, 000 

$20, OOO under S25, 000 

$25,000 under $50,000 

$50,000 under $100,000 

$J100, 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 $1, 000 

.1, 000 under $2, 000 

;2,000 under £3,000 

.3,000 under £4,000 

ki,000 under $5,000 

.5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000.. 
Returns $10,000 or more 



825,932 



586,220 
13,529 
53,886 
75,600 
82,305 
74,684 

71,166 
59,076 
48,945 
33,436 
19,796 

13,981 
9,310 
6,089 
5,327 
3,286 

7,340 

4,032 

3,612 

706 

63 

27 
20 



7,096 

92,667 
59,331 
38,529 
27,344 
9,771 
4,974 

534,742 
237,356 
53,834 



53,315 

1,692 
5,096 
4,082 
4,023 
5,765 

3,699 
3,770 
4,357 
4,592 
2,836 

3,286 
1,893 
1,621 
1,754 
1,368 

1,909 
509 
448 
112 

2 

1 



10,656 

917 

3,764 

2,105 

2,130 

779 

525 

30,878 
20,190 
12,903 



6,726 
32,115 
49,462 
55,833 

58,807 
54,318 
45,209 
30,468 
18,390 

13,380 
8,922 
5,877 
5,221 
3,178 

7,023 

3,888 

3,360 

662 

63 

27 
19 



4,647 

23,163 
32,325 
29,067 
20,053 
7,444 
4,309 

260,885 

211,964 

51,661 



'3,743,183 



3,370,965 

10,900 

81,343 

191,163 

286,405 

336,614 

391,425 
383,158 
367,879 
281,788 
188,430 

146,707 

106,688 

75,795 

71,594 

47,684 

125,233 
89,000 

122,413 

45,831 

7,446 

4,678 
5,946 
2,840 



372,218 

'17,552 

40,465 
84,765 
96,503 
93,083 
43,521 
31,433 

1,247,215 

1,641,699 

854,269 



1,541,422 



1,047,247 

8,117 

41,585 

96,088 

127,475 

146,235 

150,446 
131,144 
110,408 
74,725 
41,071 
30,234 
20,341 
13,631 
11,450 
7,652 

16,231 

9,623 

8,914 

1,635 

136 

58 

40 

8 



494,175 

12,562 

100,420 
118,110 
110,911 
93,970 
38,616 
19,586 

894,089 
527,269 



1,509,888 



1,031,721 

8,U7 
41,063 
94,000 
124,607 
143,227 

148,391 
130,715 
109,963 
74,357 
40,150 

29,788 
20,047 
13,372 
11,279 
7,457 

15,653 

9,219 

8,572 

1,536 

116 

<.9 
36 



478,167 

11,549 

95,011 
111,577 
109,577 
92,771 
38,494 
19,188 

869,993 
522,653 
117,242 



587,090 



586,220 
13,529 
53,886 
75,600 
82,305 
74,684 

71,166 
59,076 
48,945 
33,436 
19,796 

13,981 
9,310 
6,089 
5,327 
3,286 

7,340 

4,032 

3,612 

706 

63 

27 
20 

4 



(') 



(M 



300,874 

232,419 

53,797 



1,806,624 



31,650 

1,517 
1,789 
3,014 

1,795 
2,415 
2,843 
4,144 
2,457 

2,749 
1,572 
1,538 
1,588 
1,292 

1,334 
444 
448 
111 

2 

1 



569 

745 

1,119 

2,056 

615 

525 

(') 

12,046 
14,090 
11,579 



'407,648 



392,632 

1,415 

7,341 

10,643 

14,056 

25,657 

20,590 
24,363 
36,230 
39,164 
27,082 

34,499 
21,586 
20,282 
23,609 
19,342 

32,061 
11,429 
14,758 
7,360 

327 
338 



15,016 

'2,788 

1,736 
3,092 
5,294 
2,701 
2,366 

71,513 
150,044 
186,091 



90,994 

1,015 
3,116 
4,774 
5,245 
9,395 

5,722 
6,619 
9,474 
9,532 
6,255 

7,831 
3,796 
3,669 
4,238 
3,304 

4,229 

1,173 

1,143 

446 



1,388 

4,490 
4,140 
6,477 
2,897 
2,101 

45,038 
39,344 
29,847 



113,093 



90,261 

1,015 
3,116 
4,735 
5,196 
9,375 

5,420 
6,551 
9,449 
9,507 
6,254 

7,785 
3,722 
3,669 
4,238 
3,304 

4,146 

1,178 

1,148 

445 

6 
2 




53,389 



53,315 

1,692 
5,096 
4,082 
4,023 
5,765 
3,699 
3,770 
4,857 
4,592 
2,836 

3,286 
1,893 
1,621 
1,754 
1,368 

1,909 
509 
448 
112 

2 
1 



C) 



(') 



20,732 
19,754 
12,903 



1,806,083 

1,560 
29,431 
69,038 
U7,598 
136,805 
176,284 
191,764 
198,431 
163,001 
U4,203 

93,777 
69,824 
50,891 
48,974 
32,433 

91,209 
66,661 
98,626 
38,227 
6,226 

3,702 
4,859 
2,559 



(') 



(') 



354,973 
843,683 
607,963 



246,935 



246,855 

242 
3,370 
4,694 
7,098 
13,196 

11,733 
13,713 
22,447 
24,347 
17,158 

21,999 
14,752 
13,417 
15,420 
13,490 

23,052 
8,601 

U,696 
5,862 

256 
312 



(*) 



(') 



28,630 
39,398 
128,357 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



91 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thtmaand 
doltara) 



Total 
exemptions 



(Thousand 
dot tarty 



Exemptions 
other than 

age or 

blindness 

(Thouaartd 

dot tar aj 



Taxable income 



Number of 
returns 



(Thousand 
dottara) 



Income tax 
after 
credits 

(Thousand 
dottara) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

41,000 under 42,000.. 
£2,000 under £3,000.. 
£3,000 under £4,000.. 
$4,000 under $5,000., 



S5, 000 under i 
£6,000 under S 
S7,000 under 5 
$8,000 under i 
$9,000 under g 

i 10, 000 under 
11,000 under 
12,000 under 
13,000 under 
14, 000 under 



,6,000... 
,7,000... 
,8,000... 
,9,000... 
,10,000.. 

$11,000. 
£12, 000. 
£13,000. 
£14, 000. 
£15,000. 



i ;15, 000 under £20, 000 

1 120, 000 under $25, 000 

! 125,000 under £50,000 

1150,000 under $100,000 

! 1100,000 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 $1, OOO. 



$1,000 under $2,000. 
^2, 000 under £3,000. 
$3,000 under i.1,000. 
$4,000 under $5,000. 
$5, 000 or more 



Returns under $5, 000 

Returns |5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 

Under $1,000 

$1, 000 under $2, 000. . 
£2,000'under $3,000.. 
$3, 000 under £4, 000. . 
$4, 000 under $5, 000. . 

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



$10, 000 under $11, 000 

$11,000 under $12,000 

£12,000 under $13,000 

$13,000 under S14,000 

$14, 000 under $15, 000 

il5, 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 t200,000 

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



Nontaxable returns, total.. 
No adjusted gross income. 

Under $1,000 

i,l,000 under $2,000 

i,2,000 under £3,000 

:i3,000 under £4,000 

: \i, 000 under $5, 000 

115,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



422,004 



321,410 
8,428 
29,595 
25,549 
31,058 
32,136 

46,133 
40,723 
25,508 
20,588 
18,469 

11,187 
8,069 
5,381 
3,014 
2,147 

6,828 

2,476 

3,199 

765 

96 

29 

27 
4 



100,594 
4,057 

39,994 

20,193 

17,574 

8,119 

5,813 

4,844 

222,516 
156,192 
43,296 



467,252 



304,166 

11,765 
39,804 
42,537 
51,718 
40,679 

35,397 
24,489 
16,587 
13,423 
7,116 

4,728 
3,188 
2,091 
1,834 
1,601 
3,082 
1,812 
1,825 
418 
45 



16 

3 

163,086 
4,151 
59,013 
52 , 514 
29,243 
14,660 
2,927 

349,011 
97,557 
20,684 



2,123 
9,198 
15,886 
19,475 

36,664 
34,383 
23,196 
20,156 

17,904 

10,551 
7,737 
4,986 
2,846 
2,046 

6,423 

2,272 

2,897 

697 

90 

28 
23 



54,163 
3,226 

6,737 
11,295 
14,979 
7,600 
5,813 
4,513 

96,332 
136,743 
40,674 



^2, 295, 300 



2,133,751 

7,100 
43,661 
64,293 
108,077 
144,979 

253,676 
264,244 
190,124 
176,146 
174,224 

117,029 
92,407 
67,194 
40,455 
31,056 

116,790 
54,911 

105,289 
51,515 
11,688 

5,052 
7,937 
2,622 
3,292 

161,539 
'9,594 

16,471 
29,856 
43,841 
28,366 
25,199 
27,400 

502,249 

1,084,196 

708,855 



585,999 

5,057 
19,931 
28,495 
38,531 
55,347 

98,063 
85,433 
63,119 
50,843 
43,667 

24,775 
18,706 
11,969 
7,001 
4,498 

15,561 

5,518 

7,385 

1,738 

221 

63 

61 

10 

2 

197, 723 
6,839 

39,349 
36,578 
46,035 
26,185 
23,152 
19,585 

325,499 
360,535 
97,688 



762,582 



575,494 

5,057 
19,680 
27,388 
37,574 
54,270 
95,952 
84,599 
62,500 
50,245 
43,149 

24,534 
18,466 
11,747 
6,822 
4,378 

14,958 

5,214 

7,022 

1,609 

204 

61 

56 



187,088 
5,962 

37,770 
33,815 
42,556 
24,650 
22,753 
19,582 

311,475 
355,855 
95,252 



C) 



(*) 



128,493 
151,421 
43,223 



1,199,682 



1,198,544 



8,428 


1,322 


29,595 


18,309 


25,549 


26,236 


31,058 


51,031 


32,136 


64,357 


46,133 


112,081 


40,723 


131,481 


25,508 


96,217 


20,588 


93,304 


18,469 


100,666 


11,137 


73,737 


8,069 


58,796 


5,381 


44,983 


3,014 


27,607 


2,147 


21,625 


6,828 


84,107 


2,476 


41,097 


3,199 


84,157 


765 


42,121 


96 


9,887 


29 


3,989 


27 


6,631 


4 


2,423 


1 


2,380 



C) 



(') 



162,393 
533,749 
503,540 



316,917 



8,342 
22,069 
35,625 
33,236 

31,706 
22,250 
16,384 
12,637 
7,015 

4,573 
3,092 
1,964 
1,742 
1,601 
2,861 
1,649 
1,598 
402 
43 

7 
15 



108,103 

3,141 

20,606 
39,957 
27,001 
13,893 
2,927 

C) 

206,797 
90,537 
19,583 



=1,787,483 



1,556,919 

9,886 

58,215 

107,737 

179,512 

182,426 

195,077 
158,608 
123,408 
113,758 
67,004 

49,598 
36,815 
25,989 
24,695 
23,142 
52,927 
39,105 
65,208 
28,629 
5,226 

1,405 
4,499 



230,564 

'15,424 

30,576 
76,626 
72,209 
49,960 
13,029 

764,752 
660,918 
361,813 



518,146 

7,059 
32,678 
53,581 

84,512 
78,781 

76,276 
56,184 
37,925 
28,998 
17,233 

10,224 
7,062 
4,623 
4,330 
3,561 

6,196 

3,838 

3,933 

963 

110 

14 
38 



7,352 

68,867 
105,807 
82,604 
49,928 
11,711 

582,880 
219,437 
45,039 



820,890 



509,254 

7,059 
31,456 
52,562 
83,228 
77,413 

75,295 
55,880 
37,659 
28,526 
16,762 

9,965 
6,893 
4,467 
4,157 
3,545 

5,945 

3,683 

3,719 

879 

IM 

14 
36 



311,636 

6,539 

63,940 
97,727 
79,213 
49,686 
U,590 

560,413 
216,943 
43,534 



304,166 

11,765 
39,804 
42,537 
51,718 
40,679 

35,397 
24,489 
16,587 
13,423 
7,116 

4,728 
3,188 
2,091 
1,834 
1,601 
3,082 
1,312 
1,825 
418 
45 

8 

16 

3 

(') 



(') 



187,391 
97,012 
20,651 



806,249 



805,876 

1,736 
18,866 
39,579 
67,654 
74,581 

87,619 
76,420 
66,166 
66,996 
39,421 

32,003 
24,582 
17,557 
16,572 
16,124 

40,235 
30,810 
53,321 
23,940 
4,147 

1,215 
3,681 



(') 



(') 



202,789 
336,622 

266,838 



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



717-015 O - 64 



92 



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross Income classes 



Taxable returns, total. 

Under $1,000. 
£1,000 under ; 
S2,000 under S 
S3; 000 inder i 
$i,000 under ; 

45,000 under ; 
$6,000 under i 
^7,000 under i 
|8,000 under 5 
J9,000 under J 

[510,000 under ill, 000.. 
£11,000 under il2,000.. 
S12,000 under £13,000.. 
il3,000 under 214,000. 
$14,000 under $15,000.. 



il5,000 under $20,000 , 

:,20,000 under |25,000 

i, 25, 000 under S50,000 

i;50,000 under ^100, 000 

MOO, 000 under $150,000... 

iil50,000 under $200,000... 
$200,000 under S500,000... 
$500,000 under $1,000,000. 
^1,000,000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

Under $1,000 

|1,000 under $2,000 

^2, 000 under S3, 000 

^3,000 under 54,000 



n 



000 under $5,000. 
^5,000 or nrore 



Returns under $5, 000 

Returns i5,000 under $10,000. 
Returns SIO, 000 or more 



Grand total 

Taxable returns, total. 

Under $1,000 

|1, 000 under $2,000. 
»2, 000* under I 
S3, 000 under I 
$4,000 under 1 



i5, 000 under $6, 000 
6, 000 under S7, OOO 
7,000 under 18,000 

S8, 000 under S9, 000 

$9, 000 under $10, 000 

$10, 000 under $11, 000 

ill, 000 under S12, 000 

il2,000 under $13,000 

513,000 under S14,000 

$14, 000 under $15, 000 

$15,000 under $20,000 

S20, 000 under S25, 000 

$25,000 under S50, OOO 

$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 $1,000. 



.1, 000 under $2, 000. 

.2, 000 under $3, 000. 
: .3, 000 under $4, 000. 
^,000 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 



Number of 
joint returns 



Adjusted 
gross income 






Total 
exemptions 



(Thautand 
dpi tar mi 



Exeiuptions 
other than 

age or 

blindness 

( Thouaand 

dottmra) 



Taxable inccme 



Number of 
returns 



(Ttwtiaand 
dotlara) 



5,923,684 



4,363,489 

121,024 
372,220 
368,287 
435,564 
494,843 

534,962 
521,135 
472,033 
375,049 
232,555 

219,201 

161,462 

111,357 

82,003 

55,184 

128,084 
46,946 
64,624 
12,963 
1,976 

636 
727 
118 
36 

1,065,195 

40,989 

440,033 
238,590 
153,039 
92,004 
52,764 
47,771 

2,309,362 

2,231,489 

387,833 



632,945 



3,597,281 



3,087,391 

(') 

23,306 
92,906 
173,649 
244,347 

344,719 
404,485 
399,723 
327,713 
257,263 
203,114 
151,436 
105,396 
75,680 
51,379 

117,552 
41,217 
53,292 
11,371 

1,681 

541 

607 

96 

31 

509,890 

28,105 

57,736 
131,468 
113,428 
32,762 
43,277 
43,114 

1,001,316 

1,775,763 

320,202 



'37,041,487 



35,426,684 

100,715 

549,662 

925,231 

1,534,609 

2,234,415 

2,934,299 
3,387,404 
3,536,379 
3,180,554 
2,675,207 

2,296,380 
1,852,326 
1,395,361 
1,104,099 
798,329 

2,175,341 

1,040,772 

2,149,549 

853,814 

234,224 

108,508 
208,072 
31,254 
70,180 

1,614,803 

'166,417 

192,046 
347,293 
380,153 
315,508 
236,038 
310,132 

6,649,253 
15,985,457 
14,406,777 



10,137,469 



8,248,646 

72,614 
255,821 
368,957 
555,437 
731,739 

922,016 

1,019,743 

1,006,633 

813,328 

608,119 

465,143 
342,253 
237,833 
172,210 
118,601 

273,353 

102,626 

145,243 

28,861 

4,346 

1,375 

1,526 

246 

73 

1,883,823 

66,956 

390,103 
424,673 
363,343 
269,742 
180,569 
192,932 

3,630,509 
4,559,205 
1,897,755 



9,737,192 



8,029,048 

72,614 
243,936 
348,019 
527,980 
702,263 

394,963 
996,796 
987,551 
803,393 
597,235 

453,633 
337,564 
233,731 
168,353 
115,617 

265,316 
98,291 

138,541 
26,542 
3,874 

1,213 

1,298 

205 

65 

1,708,144 

60,678 

358,180 
360,312 
318,735 
251,770 
170,384 
133,035 

3,419,921 
4,464,521 
1,852,750 



4,900,677 



4,863,489 

121,024 
372,220 
363,237 
435,564 
494,843 

534,962 
521,135 
472,033 
375,049 
282,555 

219,201 
161 ,462 
111,857 
32,003 
55,134 

128,084 
46,946 
64,624 
12,963 
1,976 

636 
727 
118 
36 



8,383 
13,583 
6,346 
5,835 
3,041 

1,326,035 

2,133,602 

885,990 



21,199,664 



21,175,761 

17,562 

219,382 

410,289 

727,949 

1,116,211 

1,491,702 
1,740,354 
1,869,612 
1,781,554 
1,592,439 

1,445,451 

1,202,236 

936,220 

761,248 

554,473 

1,570,249 
787,265 

1,695,827 
687,015 
187,442 

86,948 
165,616 
66,034 
62,128 

23,903 



3,071 
7,510 
3,973 
5,678 
3,671 

2,511,625 
8,479,501 
10,208,533 



503,252 


351,194 


13,560 


(') 


42,239 


3,975 


48,639 


17,550 


44,432 


23,657 


68,333 


46,959 


59,332 


46,762 


55,169 


48,846 


45,036 


39,325 


36,176 


34,443 


26,601 


24,516 


17,789 


16,918 


11,534 


11,031 


8,476 


7,874 


5,038 


4,753 


4,457 


4,133 


11,165 


10,595 


3,545 


3,377 


5,441 


5,073 


920 


827 


75 


67 


36 


30 


49 


39 


6 


6 


4 


4 


124,693 


61,696 


7,011 


5,573 


59,492 


8,638 


23,137 


14,932 


14,162 


12,740 


11,952 


11,188 


6,419 


6,089 


2,520 


2,486 


339,426 


151,680 


224,784 


196,312 


68,735 


64,393 



3,353,391 

11,495 

63,824 

122,072 

157,930 

307,945 

324,810 
355,701 
336,404 
307,654 
252,580 

185,989 
132,954 
105,368 
68,475 
64,424 

189,516 
77,637 

182,515 
58,333 
9,169 

6,182 
14,208 

4,244 
18,462 

160,846 
'19,449 

25,436 
34,209 
34,746 
41,412 
28,353 
16,139 

307,973 
1,591,945 
1,119,319 



1,102,692 



888,839 

8,136 

29,757 

51,213 

62,421 

121,216 

119,441 

111,315 

95,279 

73,176 

53,253 

40,226 
25,483 
18,123 
11,283 
9,652 

25,313 
3,405 

12,674 

2,092 

167 

79 

100 

11 

9 

213,853 

13,339 

49,320 
43,122 
34,325 
39,923 
25,027 
8,797 

477,799 
470,985 
153,908 



366,118 

8,136 
27,988 
47,872 
60,357 

117,380 

116,968 
109,756 
93,824 
77,108 
57,739 

39,70i 
25,021 
17,666 
10,869 
9,370 

24,488 
8,145 

11,474 

1,935 

147 

72 
83 



198,187 

12,599 

46,121 
37,913 
30,157 
33,016 
24,644 
3,737 

451,183 
463,373 
149,249 



510,315 



503,252 

13,560 
42,239 
43,639 
44,432 
63,333 

59,332 
55,169 
45,086 
36,176 
26,601 

17,789 

11,534 

8,476 

5,088 

4,457 

11,165 

3,545 

5,441 

920 

75 

36 

49 

6 



219,316 
222,364 
68,635 



1,937,446 



2,193 

26,534 

54,473 

71,640 

139,583 

150,732 
184,509 
183,313 
177,272 
153,033 

115,405 
85,039 
69,891 
46,292 
45,446 

135,783 
57,857 

143,890 

47,840 

7,526 

4,830 
11,530 

3,928 
17,837 



1,005 



295,433 
348,864 
793,149 



Inccme tax 
after 
credits 

( Thounatid 
dottmra) 



4,954,608 



4,954,608 

3,510 
43,622 
80,031 
144,298 
224,173 

302,077 
354,368 
381,048 
366,972 
330,693 
303,019 
254,743 
201,100 
167,004 
123,078 

366,632 
203,037 
523,834 
287,554 
92,215 

44,917 
89,742 
35,374 
31,557 



495,634 
1,735,163 

2,723,311 



443,624 

434 

5,245 

10,733 

14,304 

28,180 

30,502 
36,846 
37,592 
36,428 
32,052 

24,106 
17,980 
15,036 
10,062 
10,112 

31,297 
14,516 
44,412 
19,887 
3,814 

2,550 
6,434 
2,175 
8,927 



58,396 
173,420 
211.308 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



93 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



dotUrt) 



Total 
exemptions 



(Thauaand 
dollmr*! 



Exemptions 
other than 

age or 
blindness 

(Thouautd 
dolUrm) 



Taxable income 



Number of 
returns 



(ThouMMnd 
dottara) 



Income tajc 
after 
credits 

(Thauwand 
dollara) 



Grand total. 



Taxable returns, total. . 

Under $1, 000 

Si, OOO under &2f 000 

S2, 000 under S3, 000. . . 
83,000 under S4,000... 
$i,000 under $5,000 

S5, 000 under S6, 000 

S6, 000 under S7, 000 

27, 000 under S8, 000. . . . 

S8, 000 under S9, 000 

$9, 000 under $10, 000. . 

SlO, 000 under Sll, 000. . 
811,000 under $12,000. 
112,000 under S13,000. 
113, 000 under 114, 000. 
$14,000 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. .. . 

S150, 000 under $200, 000 

$200, 000 under S500, 000. .. . 
$500,000 under $1,000,000. 
$1, 000, 000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 



Under $1, 000 

$1,000 under $2,000, 
^2,000 under 
$3,000 under 
34,000 under 
$5,000 or more 



3,000. 
4,000. 
5,000. 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total.. 

Under $1,000 

$1, 000 under $2, 000. . 
$2, 000 under $3, 000. . 
$3,000 under $4,000.. 
$4,000 under $5,000.. 

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



$10, 000 under $11, 000 

211,000 under $12,000 

$12, 000 under $13, 000. 

$13, 000 under $14, 000 

$14, 000 under $15, 000 

$15, 000 under $20, 000 

$20, 000 under $25, 000 

$25, 000 under $50, 000 

S50,000 under $100,000 

$iOO, 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 $1, 000 

$1, 000 under $2, 000 

(,2,000 under $3,000 

i .3, 000 under $4, 000 

14,000 under $5,000 

$5, 000 or more 

Returns under $5, 000 

Returns $5, 000 under $10, 000. 
Returns $10,000 or more 



Connecticut 



986,541 



854,504 

26,392 
57,927 
77,680 
82,680 
97,197 

109,111 
101,621 
77,955 
51 ,495 
45,917 

31,718 
21,399 
14,250 
9,336 
7,471 

17,858 
8,356 

12,467 

2,839 

449 

168 
181 
29 



132,037 

2,707 

72,333 
26,200 
16,060 
8,941 
2,273 
3,523 

470,390 
389,143 
127,008 



133,879 

2,919 
14,241 
13,282 
12,726 
16,487 

18,726 

11,597 

9,734 

7,476 

7,056 

4,690 
2,814 
2,633 
1,356 
1,031 

3,375 

1,713 

1,424 

373 

87 

25 
70 
19 
25 

26,210 

9,042 
7,357 
3,999 
2,743 

35,175 
55,239 
19,675 



2,389 
11,457 
22,391 
44,496 

77,909 
85,121 
67,844 
47,633 
43,846 

29,970 
19,934 
13,326 
8,622 
6,986 

16,488 
7,705 

11,579 

2,509 

394 

139 

148 

27 

7 

37,953 

4,701 
10,657 
10,170 
7,409 
1,609 
2,488 

116,198 
324,731 
117,944 



^6,170,642 



5,998,357 

22,159 

85,898 

195,575 

288,538 

437,194 

598,577 
658,290 
583,069 
437,444 
436,327 

331,602 
245,011 
177,601 
125,852 
108,195 

306,295 
187,408 
416,694 
191,080 
52,826 

28,677 
51,472 
20,008 
12,565 

172,285 
'5,272 

30,988 
37,311 
39,247 
30,650 
9,962 
29,399 

1,172,250 
2,732,049 
2,266,343 



1,608,778 



1,414,567 

15,835 
38,091 
69,146 
90,392 
140,923 

201,675 
207,680 
162,611 
103,794 
101,167 

66,837 
45,212 
31,687 
20,123 
16,682 

39,690 
19,262 
30,503 
6,371 
1,048 

367 

380 

69 

22 

194,2U 
3,294 

56,545 
45,079 
39,487 
28,512 
8,993 
12,301 

536,297 

793,488 
278,993 



1,537,929 



1,370,567 

15,835 
36,510 
63,687 
85,099 
132,071 

196,262 
204,597 
161,047 
106,216 
99,464 

65,676 
44,129 
31,109 
19,543 
16,395 

38,165 

18,250 

29,009 

5,849 

932 

323 

318 

62 

19 

167,362 
2,604 

50,627 
33,627 
33,104 
26,870 
8,733 
11,797 

483,767 
778,948 
270,214 



3,559 



3,559 



345,367 
386,099 
126,597 



26,392 


4,055 


57,927 


37,972 


77,680 


101,381 


82,680 


161,847 


97,197 


235,325 


109,111 


308,305 


101,621 


355,756 


77,955 


335,040 


51,495 


257,770 


45,917 


272,040 


31,718 


219,193 


21,399 


167,368 


14,250 


121,323 


9,336 


87,332 


7,471 


76,519 


17,858 


223,935 


8,356 


143,250 


12,467 


330,552 


2,839 


161,332 


449 


44,610 


168 


24,154 


181 


41,010 


29 


16,659 


8 


11,100 



1,395 



1,395 



542,408 
1,538,911 
1,669,404 



97,148 



34,057 

2,941 
5,866 

10,033 

14,301 
9,872 
9,080 
6,168 
7,056 

4,299 
2,494 
2,349 
1,213 
960 

3,305 

1,642 

1,244 

256 

78 

21 
44 
13 
13 

13,091 

1,219 
3,715 
3,244 
2,743 

(') 

32,036 
47,127 
17,935 



^1,016,353 



973,971 

2,377 
21,464 
33,964 
44,596 
74,034 

103,809 
76,223 
73,170 
62,956 
66,718 

49,214 
32,343 
32,761 
18,285 
14,992 

57,424 
37,410 
48,199 
24,718 
11,134 

i,462 
22,277 
13,169 
48,272 

42,382 

4,082 

10,634 

9,615 

9,290 

(') 

210,300 
386,677 
419,376 



235,222 



229,334 

1,751 
10,033 
14,675 
16,066 
27,645 

33,126 
24,042 
20,416 
16,944 
16,808 

10,552 
6,270 
5,202 
2,334 
2,282 

8,120 

3,772 

3,117 

722 

194 

52 

121 



55,383 

3,907 
15,931 
11,933 

9,251 



(') 



121,387 
120,433 



275,675 



224,926 

1,751 

9,640 
14,159 
15,299 
27,323 

37,287 
23,623 
20,228 
16,748 
16,308 

10,232 
6,184 
5,096 
2,706 
2,261 

7,943 

3,723 

2,813 

673 

184 

44 
104 
44 
38 

50,749 

3,111 
14,311 
10,694 

8,858 

(*) 

114,752 
118,791 
42,132 



134,311 



133,879 

2,919 
14,241 
13,282 
12,726 
16,487 

18,726 
11,597 
9,734 
7,476 
7,055 

4,690 
2,814 
2,633 
1,356 
1,031 

3,375 

1,713 

1,424 

373 

87 

25 
70 
19 

25 



(') 



60,087 
54,589 
19,635 



603,087 

381 

9,050 

14,964 

23,199 

37,313 

52,000 
43,389 
43,380 
37,407 
41,584 

32,384 
21,379 
23,221 
12,936 
10,773 

41,800 
28,408 
38,731 
19,583 
8,936 

3,622 

17,026 
9,004 
32,102 



(') 



85,058 
217,760 
300,410 



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 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



dolUrw) 



Total 
exemptions 



(TTiouaMnd 
dotUrw) 



Exeaptions 
other Ulan 

age or 

blindness 

( Thoummnd 

dolt»tni 



Tajcable iriccfne 



Number of 
returns 



( Th&itMMnd 
doUmra) 



IncQDie tax 

after 
credits 

f Thousand 
dottarM) 



Taxable returns, total. 

Under $1, 000 

*1,000 under $2,000.. 
£2,000 under S3, 000.. 
S3, 000 vnder Si, 000.. 
$<i,000 under $5,000.. 



$5,000 under a 
16,000 under i 
£7,000 under i 
S8,000 under a 
59,000 under i 

^10,000 under 
$11,000 under 
$12,000 under 
$13,000 under 
$W,000 under 



,6, 000. . . , 

17, 000 

18, 000 

19,000 

;io, 000. . 

$11,000. 
1112,000. 
1113,000. 

; ;i4, 000. 
!;i5,ooo. 



;il5,000 under $20,000 

1120,000 under $25,000 

i 125, 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 $1,000 

$1,000 under $2,000. 
^2,000 under $3,000. 
$3,000 under $4,000. 
$4, 000 under $5, 000. 
;p5, 000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total.. 

Under $1,000 

$1,000 under $2,000.. 
S2, 000' under $3,000.. 
:,3, 000 under $4,000.. 
$4,000 under $5,000.. 

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



$10, 000 under $11, 000 

$11,000 under $12,000 

$12, 000 under $13, 000 

$13,000 under $14,000 

$14, 000 under $15, 000 

il5, 000 under $20, 000 
20, 000 under $25, 000 
25,000 under $50,000 
50,000 under $100,000 
100, 000 under $150, 000. . . 

; 1^0, 000 under $200, 000. . . 
(;200,000 under $500,000... 
; 1500, 000 under $1,000,000. 
ill,000,000 or more 



Nontaxable returns, total. . 

No adjusted gross income. 

Under $1, 000 

$1, 000 under $2, 000 

; ,2, 000 under $3, 000 

1.3,000 under $4,000 

1<4,000 under $5,000 

115,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000.. 
Returns $10,000 or more 



29,855 
101,905 
135,651 
156,224 
157,730 

151,611 

104,094 

87,263 

53,617 

50,080 

28,348 
19,123 

14,523 
10,757 
7,052 

20,905 

9,102 

13,462 

2,902 

368 

129 

158 

34 

13 

449,002 

17,343 

162,395 
109,955 
80,744 
49,358 
20,652 
3,555 

1,021,812 
454,855 
127,241 



1,078,957 



795,189 

23,285 
76,506 
115,503 
118,481 
108,772 

100,810 
68,778 
46,536 
30,911 
31,733 

17,078 

12,731 

8,863 

6,023 

4,518 

11,256 

4,620 

7,080 

1,405 

180 

71 
35 



283,768 

9,380 

103,362 
75,122 
50,776 
28,366 
11,679 
- 5,083 

721,232 

283,817 

73,908 



973,565 



9,604 
45,994 
77,728 
108,548 

120,305 
88,438 
76,461 
48,262 
46,858 

25,728 
17,740 
12,934 
9,989 
6,216 

18,000 
3,208 

12,290 

2,581 

324 

107 

133 

23 

12 

237,077 

10,839 

37,505 
65,388 
60,061 
38,745 
16,537 
8,002 

470,949 
388,073 
114,543 



^7,854,348 



7,164,867 

25,269 
152,473 
343,099 
548,313 
708,436 

834,428 
676,174 
652,239 
453,358 
474,943 

297,219 
218,834 
181,059 
144,920 
102,169 

357,323 
201,244 
442,823 
189,949 
44,515 

22,145 
47,514 
22,854 
23,062 

689,431 

'59,434 

72,893 
155,999 
201,532 
168, 317 
90,973 
59,201 

2,407,370 
3,142,153 
2,304,325 



17,913 
74,825 
152,588 
227,595 
283,768 

309,923 
223,273 
186,699 
110,372 
112,499 

60,454 
40,052 
31,059 
23,758 
14,479 

44,985 

20,049 

31,006 

6,572 

746 

259 

348 

64 

26 

333,850 

27,237 

161,625 
196,817 
198,010 
143,669 
73,645 
32,797 

1,557,742 
975,279 
274,641 



2,649,756 



1,901,346 

17,913 
71,364 
144,695 
217,684 
270,171 

301,056 
217,319 
133,115 
108,685 
103,203 

53,667 
38,709 
29,612 
22,731 

14,086 

41,733 

13,943 

28,377 

5,945 

643 

214 
293 

55 
23 

748,410 
25,184 

144,110 
168,112 
176,821 
131,302 
71,680 
31,201 

1,439,536 
949,403 
260,817 



29,855 
101,905 
135,651 
156,224 
157,730 

151,611 

104,094 

87,263 

53,617 

50,080 

23,348 
19,123 
14,523 
10,757 

7,052 
20,905 

9,102 
13,462 

2,902 
368 

129 

158 

34 

13 

13,898 



2,979 
5,784 



594,758 
447,133 
126,913 



3,981,244 



4,707 

56,555 

133,713 

224,393 

289,925 

360,957 
334,518 
351,464 
260,414 
274,439 

189, 54A 
144,914 
120,472 
99,374 
71,676 

258,265 
153,430 
352,882 
157,269 
35,859 

18,061 
39,032 
19,912 
20,442 

8,977 



393 
3,004 



717,034 
1,582,907 
1,681,303 



Georgia 



6,703 
42,084 
64,237 
69,522 

80,020 
61,345 
42,668 
27,948 
30,091 

16,155 

12,389 

8,111 

5,750 

4,176 

10,364 

4,346 

6,601 

1,322 

171 

64 
31 



139,690 

6,158 

23,059 
41,942 
30,915 
23,526 
10,199 
3,891 

318,345 

245,929 

69,527 



^4,926,255 



19,297 
113,256 
294,796 
410,070 
484, lU 

550,373 
443,336 
347,191 
260,485 
300,353 

178,716 

146,396 

110,340 

80,984 

65,258 

192,092 
102,280 
232,981 
91,506 
20,847 

12,101 
9,335 
5,688 

U,191 

442,272 

'16,369 

47,903 
108,923 
125,266 
96,0;3 
51,475 
29,021 

1,734,781 
1,930,325 
1,260,649 



1,918,530 



1,349,538 

13,971 

56,933 

140,230 

186,727 

199,672 

208,163 

142,934 

102,576 

64,640 

68,360 

38,138 
27,722 
19,900 
12,976 
9,960 

25,123 
9,689 

17,890 

3,280 

388 

152 
79 
15 
15 



15,734 

107,064 
140,113 
143,096 
93,929 
46,720 
22,336 

1,144,139 
608,891 
165,450 



1,328,129 

13,971 

56,036 

136,379 

133,224 

195,835 

206,133 

142,177 

100,955 

63,877 

67,603 

37,666 
27, 373 
19,592 
12,639 
9,673 

24,303 
9,094 

17,377 

3,051 

352 

124 
69 
12 
14 



14,152 

98,977 
131,836 
139,641 
91,298 
46,038 
22,109 

1,107,387 
602,781 
161,512 



795,189 

23,285 

76,506 

115,503 

118,481 

108,772 

100,310 
63,778 
46,536 
30,911 
31,733 

17,078 

12,731 

8,863 

6,023 

4,518 

11,256 
4,620 
7,080 
1,405 
180 

71 
35 



(') 



(') 



445,122 
278,768 
73,874 



2,437,362 

3,371 
42,582 
115,464 
164,034 
21(3,214 

253,889 
229,098 
187,522 
154,509 
184,220 

Ul,908 
95,715 
72,845 
54,761 
44,205 

136,554 
76,098 

178,516 
73,012 
16,512 

9,609 

7,627 
4,814 
10,283 

(') 



(') 



537,237 

1,009,238 

892,459 



936,425 

942 
11,152 
26,312 
44,045 
57,416 

71,929 
66,825 
71,173 
53,167 
56,224 

39,659 
30,581 
25,745 
21,507 
16,211 

61,082 
39,110 
103,122 
65,865 
17,482 

9,265 
20,331 
10,492 
11,788 



139,867 
319,313 
477,240 



553,523 

676 

8,449 

22,939 

32,857 

42,315 

51,273 
46,202 
37,939 
31,810 
38,226 

23,433 
20,199 
15,682 
11,385 
9,862 

31,844 
19,055 
53,449 
29,938 
8,014 

5,097 
4,301 
2,898 
5,180 



107,236 
205,450 
240,837 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



95 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross Income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(ThtMtaand 
dottara) 



Total 
exemptions 



(Thousand 
dottaraj 



Exemptions 
other than 

age or 

blindness 

(Thouaand 

dotlara} 



Taxable income 



Number of 
returns 



(Tbouaand 
dotlara) 



Income tax 
after 
credits 

(Ttiouaand 
dotlara) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

Si, 000 under ^2,000.. 
S2,000 under $3,000.. 
S3, 000 i.nder £4,000.. 
$4,000 under $5,000.. 



£5,000 under i 
£6,000 under 3 
£7,000 under 3 
£8,000 under a 
$9,000 under 3 

i 110,000 under 
: ill, 000 under 
; il2, 000 under 
: 113, 000 under 
; 114, 000 under 



6,000 

7, OOO. . . 
8, 000. . . 

.9,000 

10,000.. 

411,000. 
£12,000. 
£13,000. 
£14,000. 
£15,000. 



1 115, 000 under $20, 000 

1 120, 000 under £25, 000 

1 125, 000 under £50, 000 

1150,000 under $100,000 

11100,000 under $150,000 

£150, 000 under $200, 000 

£200, 000 under £500, 000 

£500,000 under $1,000,000. 
Jl, 000, 000 or more 



Nontaxable returns, total. . 
No adjusted gross income. 
Under $1,000. 



$1,000 under $2,000. 
;p2, 000 under £3, OOO. 
£3,000 under $4,000. 
£4,000 under $5,000. 
ip5f 000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. 

Under $1,000 

$1, OOO under $2, 000. . 
£2,000"under £3,000.. 
£3, 000 under £4, 000. . 
$4,000 under $5,000.. 

$5, 000 under $6, 000. . 
£6,000 under $7,000.. 
|7,000 under £8,000.. 
£8, 000 under S9, 000. . 
$9,000 under $10,000. 



$10, 000 under $11, 000 

Sll, 000 under £12, 000 

£12,000 under $13,000 

£13,000 under £14,000 

$14, 000 under $15, 000. 

$15, 000 under ^20, 000 

$20, 000 under $25, 000 

S25, 000 under £50, 000 

£50,000 under $100,000 

$aOO, 000 under $150, 000 

$150, 000 under $200, 000 

£200,000 under $500,000 

£500, 000 under $1, OOO, 000. 
$1,000,000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

Under $1,000 

: 11, 000 under $2, 000 

112,000 under $3,000 

; 13, 000 under £4, 000 

1^4,000 under $5,000 

: .5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



238,993 



197,649 

6,187 
23,933 
18,788 
25,896 
22,465 

19,637 
16,774 
18,901 
9,602 
6,727 

7,048 
5,487 
3,046 
2,150 
1,461 

4,594 

1,878 

2,119 

815 

95 

19 
21 

5 
1 

41,344 
(') 
22,499 
5,339 

3,712 
5,732 
2,357 
(') 

137,728 
72,492 
28,773 



217,749 



164,979 
6,238 
14,072 
20,937 
22,111 
24,193 

21,190 

13,917 

14,009 

7,113 

6,3&4 

4,095 

2,495 

1,807 

935 

967 

2,349 

843 

1,243 

92 



3,770 

20,266 
9,829 
8,416 
5,769 
3,683 
(') 

139,284 
63,630 
14,835 



2,142 

5,251 

10,908 

12,822 

10,780 

11,954 

15,915 

8,«9 

5,659 

6,682 
5,288 
2,914 
2,017 
1,361 

4,328 

1,745 

1,821 

7X 

91 

17 
13 



17,509 

(') 

(*) 

4,744 
3,183 
5,003 
2,357 

C-) 

47,780 
53,808 
27,016 



^1,333,816 



5,070 

35,986 

48,241 

92,125 

100,949 

106,777 

108,692 

140,606 

81,182 

63,493 

73,791 
63,039 
38,114 
28,827 
21,273 

77,691 
41,448 
71,080 
50,966 
11,239 

3,300 
6,201 
3,051 
1,331 

59,294 
(') 

8,5J4 
8,159 
9,535 
19,721 
10,233 
(') 

336,138 
505,601 
492,077 



342,034 

3,712 
16,226 
18,979 
35,953 
38,834 

35,204 
37,999 
48,752 
23,762 
14,201 

16,548 

13,731 

8,116 

4,728 

3,425 

10,622 
4,130 
4,844 
1,895 
175 

46 
42 



73,029 

15,525 
10,085 
10,714 
20,324 

10,675 
(') 

182,327 

164,260 

68,476 



407,586 



337,721 

3,712 
16,033 
18,469 
35,200 
38,255 

35, OU 
37,359 
48,559 
23,576 
14,201 

16,429 

13,741 

8,036 

4,628 

3,366 

10,463 

4,100 

4,724 

1,641 

141 

39 
32 

5 

1 

69,365 

14,637 
8,425 
10,396 
20,274 
10,675 
(') 

177,128 

163,048 

67,410 



197,970 



197, 649 

6,137 
23,933 
18,788 
25,896 
22,465 

19,637 
16,774 
18,901 
9,602 

6,727 

7,043 
5,487 
3,046 
2,150 
1,461 

4,594 

1,878 

2,119 

315 

95 

19 

21 

5 

1 



(') 



97,590 
71,641 
28,739 



2,504 
9,582 
15,071 
19,514 

18,405 
12,403 
12,334 
7,012 
6,163 

3,996 

2,228 

1,707 

901 

733 

2,315 

809 

1,175 



2,431 

3,471 
6,610 
7,334 
5,763 
3,683 



(') 



75,968 
57,304 
13,960 



^1, 004, 710 



923,853 

5,219 

20,591 

51,586 

78,441 

103,718 

115,137 
90,413 

104,345 
60,320 
60,162 

42,733 
23,633 
22,506 
12,575 
13,921 
40,162 
19,055 
41,384 
5,778 
459 

345 
614 
646 



80,857 

'6,623 

9,837 
14,346 
20,858 
19,501 
16,353 

338,832 
436,962 
228,916 



416,263 



304,750 
3,743 
10,406 
24,963 
35,153 
43,797 

45,846 
33,133 
31,511 
20,481 
15,161 

9,193 
5,651 
4,466 
2,099 
1,965 
6,442 
2,229 
3,326 
167 
9 

4 
2 



111,513 

6,592 

18,617 
18,938 
25,853 
20,410 
16,886 

230,358 

150,349 

35,556 



399,937 



295,803 
3,743 
10,006 
22,373 
33,501 
43,016 

45,451 
32,153 
30,530 
20,021 
14,841 

9,054 

5,431 

4,303 

2,073 

1,765 

6,422 

2,209 

3,227 

163 

7 

4 

2 

3 



104,134 
5,110 

16,325 
16,316 
25,151 
19,430 
16,645 
(') 

213,116 

147,153 

34,663 



164,979 
6,238 
14,072 
20,937 
22,111 
24,193 

21,190 

13,917 

14,009 

7,113 

6,364 

4,095 

2,495 

1,807 

935 

967 

2,349 

843 

1,243 

92 

4 

2 

2 

1 



(') 



(') 



88,413 
62,593 
14,835 



758,710 

771 
15,548 
24,196 
45,693 
49,961 

57,373 
56,189 
71,079 
45,938 
40,847 

46,392 
40,460 
24,087 
19,261 
14,625 

55,842 
31,232 
56, 339 
41,004 
9,137 

2,630 
5,292 
2,550 
1,264 

(') 



(') 



136,464 
271,926 
350,615 



493,727 



493,339 

937 

7,822 

19,943 

33,4A9 

45,047 

53,777 
43,105 
57,151 
31,924 
36,575 

27,556 

18,932 

14,784 

8,772 

9,904 

28,752 

14,461 

33,687 

5,002 

386 

301 
598 
469 



(') 



(') 



107,591 
222,532 

163,604 



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



96 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
Joint returns 



Adjusted 
gross income 



(Thouaand 



Total 
exemptions 



(Thauaand 
doilara) 



Exeiuptions 
other than 

age or 

blindness 

(Thouamnd 

dollar a) 



Taxable inccine 



Number of 
returns 



(Thouaand 
dallara) 



Inccme tax 
after 
credits 

(Thoaaand 
dollara) 



Grand total. 



Taxable returns, total. 

Under $1,000 

|1,000 under 42,000.. 
$2,000 under $3,000.. 
S3, 000 inder |'i,000.. 
$4,000 under ^5,000.. 



S5, 000 under $6, 000 

S6,000 under $7,000 

57, 000 under 56, 000 

S8, 000 under |9, 000 

$9, 000 under $10, 000 

i 10, 000 under ^11,000 
11, 000 under £12, 000 
12, 000 under S13, 000 
13, 000 under £14, 000 
U,000 under $15,000 

il5, 000 under $20, 000 

;i20,000 under 225,000 

; 125,000 under 550,000 

; 150,000 under ^100, 000 

$100,000 under $150,000... 

i,150,000 under i200,000... 
£200,000 under £500,000... 
S500,000 under $1,000,000. 
^1, 000, 000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

Under $1,000 

il, 000 under $2, 000 



^2,000 under 
S3. 000 under 



3,000. 
i4,000., 
^^,000 under $5,000.. 
if5, 000 or more 



Returns under $5, 000 

Returns i5,000 under $10,000. 
Returns £10, 000 or more 



Tajcable returns, total. 

Under $1, 000 

il, 000 under £2, 000. . 
S2, 000' under S3, 000. . 
S3, 000 under £4, 000. . 
ii, 000 under $5, 000. . 

£5, 000 under fi6, 000. . , 
|6, 000 under |7, 000. . 
p,000 under 28, 000.. 
^8,000 under £9,000.. 
$9,000 under $10,000. 



S10,0OO under *11,000 

$11,000 under $12,000 

$12,000 under |l3,000 

$13,000 under £14,000 

$14, 000 under $15, 000 

$15,000 under $20,000 

$20, 000 under £25, 000 

£25, 000 under $50, 000 

SSOjOOO under $100,000 

$100, 000 under $150, OOO. . . 

$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 $1, 000 

i 1,000 under $2,000. 
2,000 under $3,000. 
3,000 under $4,000. 
4,000 under $5,000. 
5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, OOO or more 



3,126,733 

77,617 
232,358 
262,139 
326,974 
375,203 

385,095 
334,514 
277,422 
233,733 
160,813 

124,101 
81,888 
54,534 
35,885 
27,685 

66,287 

25,362 

34,459 

8,263 

1,374 

434 

475 

84 

34 

637,170 

24,685 

309,435 
150,836 
69,913 
45,668 
20,219 
16,414 

1,895,047 

1,407,427 

461,429 



1,567,519 



38,810 
102,734 
111,847 
150,456 
172,863 

170,024 

134,653 

U6,676 

72,839 

57,810 

40,464 

25,832 

17,181 

10,452 

7,165 

17,436 

6,090 

9,435 

1,737 

212 

76 
66 
7 
4 

302,650 
12,302 
138,061 
74,989 
36,320 
21,550 
11,778 
7,650 
871,710 
559,550 
136,259 



2,180,561 



1,920,271 

12,944 

63,064 

106,157 

183,637 

254,491 
269,507 
243,222 
209,240 
147,620 

116,193 
77,203 
51,589 
33,497 
26,078 

61,525 
23,033 
31,617 
7,477 
1,199 

370 

408 

69 

27 



13,083 

43,458 
82,638 
52,834 
35,786 
19,267 
13,224 

612,972 

1,137,017 

430,572 



'22,317,734 



21,475,131 

64,109 

348,820 

659,221 

1,148,565 

1,692,965 

2,112,434 
2,172,500 
2,073,424 
1,985,810 
1,524,557 

1,298,427 
939,521 
679,283 
483,117 
400,625 

1,126,929 
563,816 

1,163,854 
547,601 
166,112 

74,465 

135,249 

54,155 

59,567 

842,603 

'45,005 

140,264 
220,016 
171,099 
157,894 
90,275 
108,060 

4,648,223 
9,962,947 
7,706,564 



6,322,285 



5,237,942 

46,570 
163,322 
270,928 
397,057 
572,264 

691,967 
663,514 
597,031 
505,461 
331,096 

265,446 

170,162 

115,549 

76,066 

61,694 

145,245 
56,876 
79,903 
18,704 
2,977 

871 

997 

180 

62 

1,084,343 

38,085 

285,653 
278,192 
181,857 
149,648 
74,819 
76,089 

2,458,395 

2,867,483 

996,407 



5,079,971 

46,570 
156,147 
254,050 
372,130 
551,029 

671,471 
647,611 
587,989 
500,545 
325,195 

260,725 
166,977 
112,729 
74,458 
59,824 

140,794 

54,488 

75,565 

17,240 

2,598 

764 

865 

157 

50 



31,947 

252,035 
220,085 
160,544 
143,371 
72,043 
74,382 

2,259,951 

2,805,666 

968,761 



77,617 
232,358 
262,139 
326,974 
375,203 

385,095 
334,514 
277,422 
233,733 
160,813 

124,101 
81,888 
54,534 
35,885 
27,685 

66,287 
25,362 
34,459 
8,263 
1,374 

434 

475 

84 

34 

12,224 



(') 



3,938 
4,300 



3,556 



,285,708 
,392,346 
460,903 



13,224,638 

10,972 
143,747 
302,836 
598,951 
885,298 

1,114,528 
1,189,385 
1,167,010 
1,174,169 
971,569 

843,976 
637,747 
468,527 
343,273 
285,122 

830,331 
435,435 
949,735 
462,994 
138,907 

62,304 

110,306 

45,502 

51,964 

6,684 



(') 



846 
2,364 



3,431 



1,947,065 
5,617,146 
5,667,111 



3,124,181 



7,256 

33,836 

71,015 

110,883 

131,631 

113,044 

105,574 

68,786 

55,383 

39,255 
25,058 
16,572 
9,981 
6,424 

16,460 

5,619 

8,728 

1,628 

195 

69 
54 



148,199 

7,458 

29,486 

44,865 

29,674 

18,959 

10,141 

7,616 

363,573 

481,966 

130,121 



'8,142,474 



32,029 
152,494 
280,165 
526,857 
777,347 

934,462 
874,370 
872,484 
616,981 
549,667 

423,780 
296,058 
214,151 
140,724 
103,543 

295,932 
136,478 
321,053 
112,212 
25,793 

13,015 

18,276 

5,197 

6,837 

412,569 
'17,785 

63,216 

106,563 

89,515 

74,228 

52,069 

44,763 

2,136,698 

3,891,362 

2,114,414 



2,776,921 



23,286 
73,001 
118,551 
204,439 
310,024 

346,256 
284,222 
261,302 
157, 581 
128,432 

87,158 
54,812 
36,276 
21,356 
14,128 

38,678 
13,664 
22,765 
4,121 
475 

161 

142 
20 
9 



21,040 

144,422 

147,533 

101,162 

74,736 

49,703 

37,466 

1,267,897 

1,215,053 

293,966 



2,661,852 



23,286 

70,102 

110,133 

194,878 

299,668 

340,378 
280,751 
258,939 
155,321 
127,016 

85,805 
54,043 
35,548 
20,771 
13,844 

37,643 

12,857 

21,574 

3,828 

416 

142 
120 
18 



514,759 
17,385 

124,072 

122,962 

91,675 

72,463 

49,318 

36,884 

1,175,942 

1,199,148 

236,762 



38,810 
102,734 
111,847 
150,456 
172,863 
170,024 
134,653 
U6,676 
72,839 
57,810 

40,464 
25,832 
17,181 
10,452 
7,165 

17,436 

6,090 

9,435 

1,737 

212 

76 
66 

7 

4 



579,733 
552,002 
136,191 



5,550 

62,878 

126,876 

259,278 

369,269 

466,594 
473,584 
497,426 
376,933 
346,955 

232,665 
205,922 
151,026 
101,522 
76,920 

223,834 

107,274 

266,339 

96,011 

21,566 

10,877 

14,666 

4,048 

5,349 

1,907 



825,741 
2,161,542 
1,568,536 



3,124,181 

2,151 
28,634 
€0,128 
120,152 
180,153 

227,694 
242,577 
239,062 
243,024 
203,051 

177,383 

136,052 

101,389 

75,855 

63,672 

193, 578 
111,878 
299,547 
197,087 
70,564 

33,9*7 
61,999 
26,099 
28,455 



391,268 
1,155,408 
1,577,505 



1,U4 
12,496 
25,066 
52,082 
74,747 

94,511 
96,443 
101,747 
77,658 
71,976 

59,121 
43,826 
32,647 
22,315 
17,522 

52,623 
27,767 
84,516 
40,635 
10,883 

5,893 
8,707 
2,406 
3,359 



165,505 
442,340 
412,225 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



97 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thcvamnd 
doIUra) 



Total 
exemptions 



(Thauaand 
dot tar a) 



Exemptions 
ot/ier than 

age or 

blindness 

(Tttouaand 

dotlara) 



Taxable income 



Number of 
returns 



(Thouaand 
dottara) 



Income tax 
after 
credits 

(Thouaand 
dottara) 



Taxable returns, total. 



Under $1, 000 

tl,000 under i2,000.. 
S2,0OO under |3,000.. 
S3, 000 inder |4, 000. . 
$4,000 under $5,000.. 

$5, 000 under $6, 000. . 
$6,000 under $7,000.. 
57,000 under £8,000.. 
$8,000 under $9,000.. 
$9, 000 under $10, 000. 

$10,000 under S 
$11,000 under ! 
$12,000 under I 
$13,000 under ; 
$K,000 under ; 

$15, 000 under $20, 000 

Ii20,000 under $25,000 

! i25, 000 under $50, 000 

1150,000 under $100,000 

$100, 000 under $150, 000. . . 

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

S200, OOO under $500, 000 

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



Nontaxable returns, total.. 
No adjusted gross income. 

Under $1, 000 

$1, 000 under $2, OOO 



^2,000 under $3,000. 
$3,000 under &4,000. 
$4,000 under $5,000. 
$5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. . 

Under $1,000 

$1,000 under $2,000... 
$2, 000' under $3,000... 
S3, 000 under £4, 000. . . 
$4, 000 under $5, OOO. . . 

56, 000... 

;7, 000... 
;8,ooo... 
;9, 000... 

ilO, 000. . 

$11,000. 
$12,000. 
$13,000. 
$14,000. 
$15, 000. 



$5,000 under ! 
$6,000 under 1 
$7,000 under ! 
$8,000 under : 
$9,000 under ! 

$10,000 under 

i* 11, 000 under 
12,000 under 
13,000 under 
14,000 under 

$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 

Ii200,000 under $500,000 

11500,000 under $1,000,000. 
$1,000,000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 

Under $1, 000 

; 11, 000 under $2, OOO 

; 12, 000 under £3, 000 

;3, 000 under $4, 000 

14, 000 under $5, OOO 

15,000 or more 



Returns under $5, 000 

Returns $5, 000 under $10, 000. 
Returns $10,000 or more 



716,345 

25,987 
77,945 
85,448 
77,816 
104,007 

94,973 
80,033 
53,723 
31,246 
26,192 

14,983 
9,151 
6,983 
4,445 
3,318 

9,059 
3,883 
5,888 

1,100 
122 

19 

21 

3 



233,942 

12,457 

95,792 
61,305 
36,571 
17,035 
6,266 
4,516 

600,629 

290,518 

59,140 



740,653 



561,833 

21,545 
50,663 
46,798 
68,584 
80,764 

75,134 
56,043 
47,400 
29,649 
23,645 

15,760 

11,685 

7,692 

4,987 

3,467 

8,520 

4,000 

4,364 

984 

71 

28 

36 

6 

3 



6,803 

80,940 
45,966 
23,049 
U,333 
6,989 
3,740 

443,434 

235,548 

61,671 



472,471 

7,625 
32,405 
43,333 
77,397 

79,374 
71,110 
50,652 
28,872 
25,189 

14,485 
8,819 
6,585 
4,280 
3,119 

3,429 
3,684 
5,423 
1,043 

113 

15 
16 

3 



136, 699 

9,413 

26,239 
42,435 
33,062 
15,630 
5,738 
4,182 

293,777 

259,214 

56,179 



'4,355,464 



4,032,171 
22,157 
113,656 
215,410 
272,724 
467,497 

519,990 
516,371 
401,892 
264,642 
248,165 

156,620 

105,059 

87,169 

59,938 

48,102 

154,120 
85,379 

194,606 
71,716 
15,726 

3,174 
5,579 
1,929 



323,293 

'16,302 

45,375 
88,164 
90,572 
59,199 
27,980 
28,305 

1,386,432 

1,976,567 

992,465 



1,674,053 



1,222,561 

15,592 

55,718 

93,497 

106,033 

190,495 

201,143 

176,350 

125,107 

65,707 

60,670 

33,114 
20,195 
15,635 
9,536 
7,007 

20,749 
8,803 

14,052 

2,696 

385 

34 

38 

5 



22,762 

106,403 
118,177 
99,802 
57,175 
24,305 
22,873 

839,959 
651,015 
133,084 



1,578,117 



1,182,266 
15,592 
52,814 
87,566 
99,802 
134, OU 

196,328 

172,077 

122,820 

64,324 

59,708 

32,398 
19,697 
15,117 
9,033 
6,449 

19,913 
8,206 

13,415 

2,533 

362 

29 
29 



395,351 
20,700 
89,791' 
95,835 
39,494 
53,434 
23,945 
22,552 

813,117 
636,974 
128,026 



25,987 
77,945 
85,448 
77,816 
104,007 

94,973 
30,033 
53,723 
31,246 
26,192 

14,983 

9,151 
6,983 
4,445 
3,313 

9,059 
3,833 
5,888 
1,100 
122 

19 

21 



2,616 
2,439 



376,158 

286,267 

58,975 



2,251,641 



2,249,578 
4,190 
43,966 
93,127 
130,107 
210,444 

243,978 
264,010 
218,313 
153,596 
152,933 

101,381 
70,444 
60,402 
42,752 
34,280 

114, 3X 
67,545 

156,358 
61,107 
12,465 

2,613 
4,201 



682 
1,381 



483,738 

1,037,994 

729,909 



4,615 
21,480 
45,792 
64,750 

66,619 
50,691 
44,539 
28,455 
22,647 

15,166 
11,454 
7,428 
4,689 
3,336 

7,925 

3,636 

4,099 

903 

71 

24 

28 

6 

3 

98,752 

5,239 

19,320 
33,705 
20,011 
11,003 
6,354 
3,120 

232,269 

216,005 

58,834 



3,403,477 

17,678 
75,709 
117,101 
239,267 
364,137 

411,248 
364,250 
354,124 
250,099 
223,958 

164,751 

133,346 

95,822 

67,187 

50,029 

144,636 
89,230 

146,012 
64,038 
8,477 

4,795 

11,005 

3,478 

3,100 

243,073 

'12,092 

37,225 
67,951 
57,080 
38,926 
31,246 
22,737 

1,034,228 

1,625,456 

936,866 



1,012,767 

12,927 

34,691 

53,017 

107,644 

161,533 

160,157 

122,292 

107,832 

66,821 

50,162 

34,269 

25,908 

16,246 

11,077 

7,313 

19,641 
9,026 
9,318 
2,096 

153 

51 

70 

17 

6 

322,060 

11,617 

84,086 
87,826 
58,649 
35,965 
27,432 
16,485 

675,387 
523,566 
135,874 



1,261,643 



983,610 

12,927 

33,369 

49,235 

101,303 

156, 339 

157,162 
120,491 
105,913 
65,542 
49,797 

33,436 
25,371 
15,572 
10,601 
7,075 

18,928 

8,609 

9,223 

1,957 

131 

46 

62 

15 

6 



10,368 

70,756 
69,179 
51,643 
33,528 
26,396 
16,163 

615,543 
514,887 
131,213 



565,515 



561,833 

21,545 
50, 663 
46,798 
68,584 

eo,7e<i 

75,134 
56,048 
47,400 
29,649 
23,645 

15,760 
11,685 
7,692 
4,987 
3,467 

8,520 

4,000 

4,364 

984 

71 

28 
36 



3,682 



271,605 

232,307 

61,603 



1,893,051 

2,920 

31,528 

46,872 

98,392 

150,720 

136,361 
187,438 
190,344 
142,871 
140,718 

106,166 
38,124 
64,393 
47,105 
35,952 

105,770 
68,331 

120,415 
53,868 
7,375 

3,995 
8,523 
1,676 
2,694 

1,943 



331,955 
848, 652 
714,387 



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



98 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thoummnd 
dolUrm) 



Total 
exemptions 



(ThcuMand 
Ooltmra) 



Exemptions 
other than 

age or 

blindness 

(ThouM*nd 

dot tart) 



Taxable income 



Number of 
returns 



(Th<xiM»nd 
dotlmr*) 



Income tax 
after 

credits 

(Thauamnd 
dottmrm) 



Grand total. 



Taxable returns, total. 

Under $1,000 

Si, 000 under 42,000.. 
S2,000 under S3, 000.. 
|3,000 inder S'i,000.. 
$4,000 under £5,000.. 



S5,000 under S6,000... 
S6, OOO under S7, 000... 
57,000 under £8,000... 
f8,000 under £9,000... 
$9,000 under $10,000.. 

Sl0,000 under 411,000. 
511,000 under £12,000. 
£12,000 under £13,000. 
£13,000 under Sli,0O0. 
$U,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. . . 

S150, 000 under $200, 000. . . 
S200, 000 under $500, 000. . . 
4500,000 under $1,000,000. 
il, 000, 000 or more 



Nontaxable returns, total.. 

No adjusted gross inccnie. 

Under $1,000 

$1, 000 under $2, 000 

^2,000 under S3, 000 

£3, 000 under i^, 000 

^, 000 under $5, 000 

^5, 000 or more 



Returns under $5, 000 

Returns 45,000 under $10,000. 
Returns $10, 000 or more 



Taxable returns, total. 
Under $1,000. 



£1,000 under £2,000. 
£2,000"under £3,000. 
£3,000 under Si, 000. 
$4, 000 under $5, 000. 




£10,000 under 
411,000 under 
£12,000 under 
£13,000 under 
$K,000 under 



16,000... 

17,000 

18,000... 

;9, 000 

10,000.. 

11,000., 
.12,000., 
,13,000. 
,14, 000. 
,15, 000. 



il5, 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 $1, 000 

il, 000 under $2, OOO. , 
12,000 under £3,000., 
: 13, 000 under £4,000., 
: 14,000 under $5,000. 
;5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



852,839 



600,059 

20,573 
66,146 
83,073 
80,487 
82,071 

74,906 
57,164 
39,620 
25,722 
18,861 

12,642 
9,546 
6,086 
4,050 
2,961 

7,321 

2,960 

4,828 

866 

U4 

23 

36 

2 

1 

252,780 

8,140 

105,347 
71,885 
38,526 
21,115 
4,484 
3,233 

581,847 

219,488 

51,504 



613,527 

15,843 
54,580 
77,740 
84,348 
83,120 

71,565 
66,065 
46,042 
28,349 
20,081 

15,971 

11,504 

3,698 

4,996 

3,647 

9,314 

4,343 

5,726 

1,316 

166 

56 

52 

5 



5,202 

86,754 
56,779 
38,066 
22,087 

8, as 

7,073 

532,737 

239,002 

65,967 



518,231 



383,759 

9,782 
33,257 
43,169 
58,808 

58,859 
52,570 
36,792 
24,107 
17,868 

12,202 
9,040 
5,847 
3,347 
2,860 

6,644 

2,757 

4,387 

797 

112 

20 
32 

1 
1 



4,971 

32,992 
46,334 
27,851 
16,117 
2,957 
3,250 

276,238 
193,4U 
48,582 



'3,641,059 



3,302,234 

17, U8 
101,274 
209,842 
283,038 
369,505 

410,131 
369,555 
294,017 
218,660 
178,829 

132,270 

109,422 

75,638 

54,510 

42,972 

124,942 
65,486 

160,132 
55,230 
12,825 

3,979 
10,685 
1,168 
1,006 

338,825 

'23,136 

53,480 
102,471 
93,696 
72,346 
19,723 
20,245 

1,299,357 

1,490,552 

351,150 



1,542,156 



1,036,715 

12,344 

51,486 

103,443 

124,976 

155,244 

153,055 

132,629 

93,527 

59,878 

39,236 

23,252 

19,345 

12,811 

8,344 

6,270 

15,799 
7,055 

10,687 

1,973 

244 

46 

67 

2 

2 

505,441 

12,441 

131,373 
141,399 
108,560 
75,016 
19,052 
17,100 

935,834 
495,114 
111,208 



1,484,079 



1,014,075 

12,344 

50,216 

99,685 

121,856 

152,215 

150,559 

130,612 

91,981 

58,439 

38,995 

27,866 
18,874 
12,402 
8,081 
5,960 

15,047 
6,788 

10,031 

1,821 

206 

41 

52 

2 

2 

470,004 

10,753 

117,962 
129,352 
102,864 
73,259 
19,052 
16,762 

389,558 
487,056 
107,465 



602,102 



600,059 

20,573 
66,146 
83,073 
80,487 
82,071 

74,906 
57,164 
39,620 
25,722 
18,861 

12,642 
9,546 
6,086 
4,050 
2,961 

7,321 

2,960 

4,323 

366 

114 

23 
36 
2 

1 



(') 



(') 



334,393 

216,273 

51,436 



1,792,489 



1,791,099 

3,030 

37,329 

80, 678 

121, 663 

161,945 

197,178 
179,340 
153,916 
125,127 
U4,422 

84,116 
73,278 
50,712 
38,080 
30,503 

91, X3 

49,045 

127,391 

46,657 

10,638 

3,341 

8,778 

1,117 

962 



(*) 



406,085 
770,483 
615,921 



7,742 
34,595 
54,476 
56,768 

58,223 
56,871 
42,308 
25,546 
19,159 

14,350 

10,760 

8,226 

4,694 

3,410 

8,134 

3,771 

4,875 

1,039 

137 

45 

45 

5 



137,049 

3,807 

24,670 
39,121 
33,878 
20,418 
8,a8 
6,937 

233,693 

208,871 

60, a4 



'4,018,594 



3,667,737 

13,225 
83,367 
196, 596 
296,946 
371,864 

394,375 
428,416 
344,693 
240,110 
190,408 

167,678 

132,079 

108,032 

67,104 

52,730 

157,351 
97,615 
192,472 
84,979 
19,567 
9,553 
14,81/4 
3,758 



350,357 

'24,292 

42,960 
34,025 
94,343 
75,519 
36,055 
41,747 

1,271,108 
1,637,390 
1,110,096 



1,531,572 



1,076,692 

9,506 
41,254 
92,969 
130,952 
146,711 

148,171 
152,206 
102,398 
63,455 
42,286 

36,263 
26,921 
19,473 
11,059 
7,552 

19,523 

9,112 

13,364 

2,943 

329 

121 

110 

14 



8,548 

93,632 
U0,992 
104,918 
71,040 
31,922 
33,323 

842,444 
541,621 
147,507 



1,491,880 



1,058,381 

9,506 
40,529 
91,070 
128,711 
143,785 

146,043 
150,485 
100,594 
62,861 
41,798 

35,633 
26,416 
19,189 
10,816 
7,432 

18,836 

8,708 

12,736 

2,740 

286 

102 

92 

13 



8,243 
88,099 
102,471 
98,980 
69,997 
31,922 
33,787 

313,313 
534,385 
143,682 



617,255 



613,527 

15,843 
54,580 
77,740 
84,348 
83,120 

71,565 
66,065 
46,042 
28,349 
20,081 

15,971 

11,504 

3,698 

4,996 

3,647 

9,314 

4,343 

5,726 

1,316 

166 

56 

52 

5 



3,723 



319,325 

232,102 

65,323 



2,061,031 



2,059,274 

2,239 

32, 335 

78,194 

123,712 

166,110 

182,393 
209,360 
139,597 
139,174 
119,639 
105,595 
87,417 
74,336 
47,050 
38,132 

117,909 
77,882 
157,107 
71,168 
15,852 
7,883 
11,639 
3,546 



1,757 



404,320 
841,168 
815,543 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



99 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross Income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



( ThouaBtitf 
doltara) 



Total 
exemptions 



(Thouaand 
doltara) 



Exeliiptions 
other than 

age or 
blindness 

(Thouaand 
dotlaraj 



Taxable income 



Number of 
returns 



(Thouaand 
doltara) 



income tax 
after 

credits 

(Thouaand 
dotlara) 



Taxable returns, total. 

Under $1, 000 

|1, 000 under i2, 000. . 
S2, 000 under S3j 000. . 
S3, 000 under S4, 000. . 
|4, 000 under $5, 000. . 




£5,000 under 
S6, OOO under 
S7, 000 under 
S8, 000 under 
$9,000 under 

Al0,000 under 
S11,000 under 
512,000 under 
£13,000 under 
$U,000 under 

Sis, 000 under 420,000 

£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, OOO, 000 or more 

Nontaxable returns, total... 
No adjusted gross inccme.. 

Under $1,000 

$1, 000 under $2, 000 

^2, 000 under £3,000 

£3,000 under £4,000 

£4, 000 under $5, 000 

$3, 000 or more 



Returns under $5, 000 

Returns |5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 



Under $1, 000 

|1, 000 under $2, 000 

1 ;2, 000 under £3, 000 

! ;3, 000 under £4, 000 

i;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 $11, 000 

811,000 under £12,000 

$12,000 under £13,0OO. . 

£13, 000 under £14, 000 

$14, 000 under $15, 000 

il5, 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 $1,000 

i il, 000 under $2, 000 

; ;2, 000 under $3, 000 

; .3, 000 under £4, 000 

;,4,000 under $5,000 

; ,5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



343,996 



244,746 

9,234 
24,941 
31,505 
32,594 
39,798 

29,734 

26,896 

17,481 

12,111 

5,071 

3,596 

2,428 

1,949 

842 

872 

2,614 
971 

1,738 

324 

33 



3,057 
48,561 
21,657 
10,487 
10,180 

3,932 



235,946 
92,669 

15,381 



1,547,086 



29,926 
113,687 
129,599 
148,014 
160,993 

140,097 

129,250 

95,107 

60,478 

54,501 

43,997 
33, 2X 
23,682 
17,328 
12,023 

28,717 

10,604 

U,642 

2,498 

362 

102 

107 

10 



301,122 

5,431 

127,541 
75,448 
39,987 
31,114 
14,746 
6,855 

876,486 
486,058 
184,542 



1,639 

8,669 

15,797 

30,336 

20,951 

24,169 

16,714 

12,010 

5,071 

3,360 

2,327 

1,747 

842 

804 

2,277 

836 

1,569 

254 

26 

5 

7 



43,380 
1,914 
6,292 

14,310 
8,241 
7,646 
3,601 



98,4^5 
80,291 
14,054 



'1,423,734 



1,297,431 

7,818 

35,853 

78,658 

113,499 

179,295 

162,344 

173,201 

130,299 

101,921 

48,120 

37,620 

27,783 

24,303 

11,317 

12,586 

44,413 
21,319 
58,899 
20,636 
3,736 

1,038 
2,770 



131,303 
'7,268 
21,019 
31,919 
24,722 
35,320 
17,196 



538,031 
624,283 
266,420 



408,730 

5,540 
17,731 
32,521 
47,558 
77,521 

56,903 

57,078 

37,986 

28,202 

13,390 

3,165 

5,118 

4,315 

1,696 

1,627 

6,0&4 

2,327 

4,268 

641 

50 

12 
17 



179,473 

5,088 
44,570 
43,744 
28,275 
35,023 
15,896 

353,467 

200,436 

X,300 



560,677 



397,075 

5,540 
17,410 
31,266 
46,916 
75,427 

54,964 

55,717 

37,328 

27,577 

13,069 

7,836 

4,775 

3,970 

1,615 

1,506 

5,563 

2,144 

3,847 

541 

40 

10 
14 



163,602 

4,663 
39,059 
37,845 
25,417 
34,442 
15,299 



333,284 
195,532 
31,861 



244,746 

9,234 
24,941 
31,505 
32,594 
39,798 

29,734 

26,896 

17,481 

12, lU 

5,071 

3,596 

2,428 

1,949 

842 

872 

2,614 
971 

1,738 

324 

33 



(') 



(') 



139,269 
91,293 
15,381 



712,336 

1,504 
13,723 
36,115 
51,227 
74,331 

83,947 
90,747 
74,321 
59,062 
28,483 
24,240 
19,068 
16,864 
7,589 
9,097 

32,977 
16, 661 
48,903 
17,673 
2,631 

729 
2,444 



(■■■) 



(') 



177,580 
336,560 
198,876 



Maryland* 



4,416 
28,139 
50,573 
75,350 

85,209 

92,075 
77,489 
52,609 
49,151 
40,552 
30,638 
21,954 
15,850 
11,004 

26,545 
9,659 

10,333 

2,305 

332 

82 

95 

9 

3 

106,695 

2,477 

14,345 
30,549 
20,477 
20,712 
12,041 
6,094 

259,129 
362,507 
169,481 



8,515,045 



25,360 
169,469 
323,340 
518,963 
721,895 

768,801 
337,510 
711,501 
511,983 
516,446 
461, 627 
382,061 
295,434 
233,513 
173,525 

488,118 
235,364 
390,540 
166,816 
43,611 

17,499 

30,292 

6,766 

9,485 

474,626 
'5,799 

55,420 
111,333 

98,386 
107,230 

65,358 

42,698 

2,190,955 
3,384,322 
2,939,768 



2,599,668 



17,956 

79,169 

135,950 

206,102 

246,510 

257,821 

251,850 

194,277 

128,379 

115,272 

94,636 

70,108 

50,808 

36,126 

24,926 

62,775 

23,035 

25,552 

5,786 

789 

217 

229 

22 

9 

571,314 

8,493 

113,562 
143,716 
104,210 
103,957 
62,456 
29,920 

1,227,081 
976,903 
395,684 



2,512,842 



17,956 

77,298 

130,196 

197,667 

241,012 

253,141 

245,481 

190,4.48 

126,038 

112,960 

93,404 

68,923 

50,064 

35,305 

24,467 

60,761 
22,263 
23,439 

5,261 
714 

185 
195 
19 

7 

535,638 

6,871 

107,319 
128,552 
96,591 
105,337 
61,326 
28,642 

.,171,125 
956,138 
385,579 



1,255,062 



29,926 
113,687 
129,599 
148,014 
160,993 

140,097 
129,250 
95,107 
60,478 
54,501 
43,997 
33,234 
23,682 
17,328 
12,023 

28,717 
10,604 
11,642 
2,498 
362 

102 
107 
10 

6 



3,150 
3,150 

590,619 
480,131 



4,863,071 



4,704 
69,420 
147,517 
244,591 
377,403 
394,289 
460,593 
411,327 
304,863 
323,710 
297,877 
256,960 
202,233 
164,530 
124,338 

355,552 
131,043 

313,817 
137,240 

35,356 

13,843 

23,720 

5,558 

7,035 

5,547 



1,287 
2,264 

848,585 
1,895,384 
2,119,102 



157,085 

301 
2,703 
7,210 
10,169 
14,889 

16,824 

18,346 

15,072 

12,013 

5,8X 

5,031 

3,958 

3,609 

1,637 

2,001 

7,678 
4,254 
15,310 
7,312 
1,200 

352 
1,382 



35,272 
68,089 
53,724 



1,115,402 



1,115,402 

937 
13,300 
29,113 
43,902 

76, 249 

80,040 
94,552 
84,733 
63,328 
67,499 

62,703 
54,721 
43,906 
36,360 
27,982 

83,037 
46,271 
97,939 
57,144 
17,822 

7,490 

13,254 

3,253 

4,312 



169,001 
390,202 

556,199 



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



100 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 

returns 



Number of 
Joint returns 



Adjusted 
gross income 



(7hou»Mnd 
doiUraj 



Total 
exemptions 



(ThouMMnd 
dotl»rt) 



Exemptions 
other than 

age or 

blindness 

( Thouamnd 

doltarmj 



Taxable inccme 



Number of 
returns 



(Thoua»nd 
d«lt»rmi 



lucaae tax 
after 
credits 

( TTtouaand 
doltmrtj 



Grand total. 



Taxable returns, total. 

Under $1, 000 

^1,000 under 42,000.. 
£2,000 under S3, 000.. 
S3,000 inder S4,000.. 
JijOCO under $5,000.. 



!5, 000 under S6, 000 
6,000 under S7,000 
Y?, 000 under S8, OOO 

|8,000 under S9,000 

^9,000 under $10,000 

ilO, 000 under Sll, 000 
11,000 under S12,000 
12,000 under S13,000 
13, 000 under IK, 000 
li, 000 under $15, 000 

il5, 000 under $20, 000 

|20,000 under $25,000 

S25, 000 under S50, 000 

S50,000 under $100, 000 

.^100, 000 under $150, 000. . . 

S150,000 under $200,000... 
S200,000 under $500,000... 
$500,000 under $1,000,000. 
il, 000, 000 or more 



Nontaxable returns, total. . 
No adjusted gross income. 
Under $1,000. 



$1,000 under $2,000. 
^2,000 under $3,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 
^5,000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. 



Under $1,000 

$1, 000 under $2, 000 

$2,000'under $3,000 

$3, OOO under $4, 000 

$4,000 under $5,000 

$5, 000 under $6, 000 

$6, 000 under S7, 000 

$7,000 under $8,000 

£8, 000 under S9, 000 

$9, 000 under $10, 000 

$10,000 under $11,000 

£11,000 under $12,000 

$12, 000 under $13, 000 

£13,000 under $14,000 

$14,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25, OOO under $50, OOO 

$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 $1,000 

!1, 000 under $2, 000 
2,000 under !;3,000 
3, OOO under I i4, 000 
4, 000 under $5, 000 
5,000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Massachusetts 



2,013,059 



52,128 
147,455 
173,164 
217,130 
2U,267 

204,988 
186,301 
145,844 
99,395 
60,425 

47,029 
30,152 
20,210 
14,033 
10,389 

27,835 

10,409 

16,404 

3,945 

607 

175 

199 

17 

5 

333,553 
6,678 

169,499 
75,899 
37,114 
20,024 
15,035 
9,304 

1,125,393 
705,740 
181,926 



2,579,709 



2,089,894 

57,238 
155,766 
170,041 
192,524 
240,657 

300,249 
241,921 
195,069 
148,028 
112,705 

75,205 
51,838 
33,126 
21,928 
15,652 

39,905 
13,473 
19,176 
4,240 
642 

209 

240 

39 

18 

489,815 

15,861 

223,041 
106,118 
66,811 
38,983 
21,482 
17,519 

1,288,522 

1,015,355 

275,832 



1,015,836 



'10,835,371 



910,340 


10,374,865 


(') 


42,835 


4,783 


215,539 


27,143 


436,464 


58,192 


762,768 


100,617 


948,597 


137,811 


1,123,347 


144,494 


1,207,660 


125,191 


1,090,693 


90,319 


844,747 


55,579 


572,323 


43,717 


492,493 


28,238 


345,984 


18,827 


251,445 


12,679 


189,083 


9,465 


150,541 


24,433 


474,352 


9,371 


232,644 


14,457 


549,942 


3,488 


258,667 


536 


73,676 


151 


29,917 


170 


57,529 


13 


10,745 


5 


12,874 


105,496 


460,506 


2,227 


'17,976 


11,893 


73,721 


32,573 


112,305 


24,335 


92,429 


13,954 


68,957 


13,293 


67,309 


7,221 


63,761 


289,671 


2,802,948 


560,209 


4,891,892 


165,956 


3,140,531 



3,189,319 



2,659,428 

31,277 
99,205 
158,856 
248,740 
322,126 

387,074 
375,971 
308,708 
209,208 
121,862 

101,542 
63,567 
43,075 
30,287 
23,738 

59,300 
24,895 
38,708 
9,130 
1,300 

362 

448 

33 

16 

529,891 
9,610 

137,900 
133,604 
89,798 
61,474 
58,209 
39,296 

1,350,799 

1,440,895 

397,625 



3,023,345 



2,560,586 

31,277 
95,431 
145,787 
230,859 
306,058 

374,744 
365,637 
303,762 
205,084 
119,153 

99,268 
62,138 
42,236 
29,432 
22,988 

56,907 
23,867 
35,893 
8,270 
1,066 

301 
383 
29 

16 

462,759 
7,978 

123,436 
103,103 
77,420 
56,402 
56,285 
38,135 

1,234,036 

1,405,465 

383,844 



1,690,042 



52,128 
147,455 
173,164 

217,130 
2U,267 

204,988 

186,301 

145,844 

99,395 

60,425 

47,029 
30,152 
20,210 
14,033 
10,389 

27,835 

10,409 

16,404 

3,945 

607 

175 
199 

17 
5 

10,536 



(') 



4,002 
2,539 
2,346 



811,134 
697,391 
181,517 



6,139,233 



7,070 

91,337 

219,552 

408,375 

491,070 

560,897 
638,355 
602,896 
506,407 
360,843 

314,720 
229,633 
170,274 
129,823 
103,809 

343,275 
173,301 
428,678 
208,304 
58,222 

22,551 

44,944 

7,525 

11,880 

5,492 



(') 



963 
1,655 
1,601 



1,222,465 
2,669,779 
2,246,989 



Michigan 



1,646,593 



1,404,742 

10,340 

51,412 

89,307 

142,582 

224,106 
207,779 
172,252 
137,506 
106,986 

71,589 
49,930 
31,686 
21,024 
14,648 

38,097 
12,506 
18,038 
3,922 
598 

186 

205 

33 

10 

241,851 

U,065 

39,816 
64,831 
56,212 
35,453 
19,286 
15,188 

520,304 
863,682 
262,607 



'14,629,803 



13,924,905 

48,164 

229,398 

427,034 

675,390 

1,089,971 

1,646,748 
1,567,955 
1,457,282 
1,251,138 
1,067,812 

788,102 
594,219 
412,346 
295,302 
226,141 

678,633 
298,853 
641,626 
277,590 
76,145 

35,703 
70,043 
25,638 
43,672 

704,898 
'46,847 

94,585 
156,008 
165,144 
136,402 

95,886 
103,720 

3,071,135 
7,092,285 
4,466,383 



4,679,038 



3,746,260 

34,343 
107,558 
175,714 
260,143 
400,085 

579,409 
536,754 
441,147 
340,291 
255,110 

164,810 
116,035 
71,387 
47,972 
34,712 

90,961 
31,988 
45,151 
10,016 
1,582 

443 

532 

82 

35 

932,778 
27,456 

213,008 
206,992 
178,485 
130,888 
89,067 
86,882 

1,823,739 

2,239,265 

616,034 



3,663,177 

34,343 
104,478 
165,164 
248,745 
385,380 

567,143 
529,592 
435,506 
336,548 
253,669 

162,642 
114,688 
70,021 
47,288 
34,150 

88,166 

30,881 

43,081 

9,285 

1,467 

386 

451 

73 

30 

852,315 

24,279 

194,060 
171,341 
161,424 
126,586 
88,246 
86,379 

1,704,046 

2,208,572 

602,874 



57,238 
155,766 
170,041 
192,524 
240,657 

300,249 
241,921 
195,069 
148,028 
112,705 

75,205 
51,838 
33,126 
21,928 
15,652 

39,905 

13,478 

19,176 

4,240 

642 

209 

240 

39 

18 

6,488 



4,420 

2,068 

822,613 
998,073 

275,696 



8,168,167 



8,164,210 

8,976 
93,630 
192,763 
317,851 
525,996 

822,385 
778,270 
791,326 
724,292 
653,633 

511,848 
394,777 
286,300 
207,870 
161,488 

497,917 
223,512 
522,766 
235,055 
65,945 

30,458 
57,332 
20,274 
34,546 

3,957 



1,976 

1,143,038 
J, 770, 041 
3,255,086 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



101 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thouiand 
doltaf) 



Total 
eJtemptions 



(ThautMnd 
dollar*} 



Exemptions 
other than 

age or 
blindness 

(Thousand 
dolUra) 



Taxable income 



Number of 
returns 



(Thouaafid 
dollara) 



Income tax 
after 
credits 

(Thouaand 
dottara) 



Grand total. 



Taxable returns^ total. 

Under $1, 000 

tl.OOC under 42,000.. 
S2,000 under $3,000.. 
13, 000 under K, 000. . 
SA. 000 under $5, 000. . 



S5, 000 under 1 
16,000 under ! 
S7, 000 under ! 
£8,000 under i 
$9,000 under ! 

410,000 under ; 
811,000 under ; 
S12,000 under ; 
$13,000 under ! 
$K,00O under ; 

415, 000 under 420, 000 

£20,000 under £25,000 

£25, 000 under S50, 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 $1, 000 

41,000 under $2,000. 

^2,000 under 43,000. 

"3,000 under 24,000. 

000 under $5,000. 

5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. 



Under $1,000 

4l, OOO under $2, 000. 
£2, 000" under £3,000., 
£3,000 under £4,000. 
$4,000 under $5,000.. 



$5,000 under 46,000 

$6,000 under £7,000 

$7,000 under £8,000 

S8, 000 under S9, 000 

$9, 000 under $10, 000 

$10,000 under 4ll, 000 

in, 000 under £12,000 
12, 000 under $13, 000 
13,000 under £14,000 
14,000 under $15,000 

4l5, 000 under 420, 000 

£20,000 under $25,000 

£25,000 under £50,000 

$50,000 under $100,000 

$3.00, 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 $1,000. 



(11,000 under 42,000. 

12,000 under £3,000. 

13,000 under £4,000. 
^4,000 under $5,000. 

;5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



1,176,442 



904,217 

39,897 
80,132 
86,499 
99,564 
115,133 



120, 

106 

75 

49 

40, 

24 
14 
10 
6 
4 



796 
034 
041 
170 
918 

868 
,568 
267 
971 
550 



13,567 

5,440 

8,783 

1,603 

224 

96 

80 

11 

5 

272,225 

12,782 

115,617 
59,126 
41,993 
22,051 
13,830 
6,826 

686,624 
398,647 
91,171 



276,397 
10,099 
26,918 
42.044 
41,339 
41,694 

33,861 

23,694 

16,497 

9,344 

8,394 

5,628 
3,146 
2,175 
1,483 
1,404 

3,783 

1,625 

2,367 

354 

30 

10 
7 
1 



3,476 

56,123 
47,574 
34,567 
13,733 
3,839 
2,294 

321,911 
94,083 
22,014 



579,466 

6,165 
26,033 
49,213 
70,327 
97,908 
90,893 
69,016 
45,456 
33,312 

23,657 
13,964 
9,744 
6,532 
4,247 

12,657 

4,902 

8,044 

1,510 

213 

87 
72 
10 



158,948 
8,457 
23,374 
44, X9 
36,306 
21,127 
13,779 
6,556 

304,130 
348,570 
85,714 



^5,901,677 



5,501,480 

33,106 
117,116 
215,174 
349,094 
518,869 
663,990 
688,808 
559,396 
417,702 
386,376 

260,212 
167,023 
127,608 
93,704 
65,856 

231,757 
121,359 
296,933 
106,683 
26,040 

16,541 

23,430 

7,265 

7,388 

400,197 

'15,968 

49,799 
84,535 
103,589 
76,223 
61,807 
40,212 

1,593,344 
2,754,274 
1,554,059 



2,122,415 



23,938 

55,323 

81,668 

135,690 

199,976 

253,099 

233,061 

172,074 

117,904 

94,802 

55,715 
32,549 
23,432 

15,760 
10,858 

33,909 

13,082 

22,655 

3,882 

490 

230 

167 

21 

9 

542,121 

22,253 

125,034 
122,030 
111,365 
73,766 
58,663 
28,960 

1,009,756 
899,582 
213,077 



23,933 
53,854 
77,888 
128,308 
191,924 
248,209 
229,737 
169,826 
116,612 
93,297 

54,745 
31,902 
22,533 
15,294 
10,473 

32,712 

12,269 

21,458 

3,609 

448 

200 

147 

16 

6 

492,946 

20,877 

111,947 

102,365 

100,817 

70,484 

57,536 

28,920 

939,938 
836,323 
206,090 



909,202 



904,217 

39,897 

80,132 

86,499 

99,564 

U5,133 

120,796 

106,034 

75,041 

49,170 

40,918 

24,368 
14,563 
10,267 
6,971 
4,550 

13,567 

5,440 

8,783 

1,603 

224 

96 

80 

11 

5 



4,985 



426,207 
391,959 
91,036 



3,037,509 



5,657 
47,994 
106,482 
163,415 
241,779 
300,090 
336,401 
291,312 
227,278 
227,627 

161 , 524 
108,193 
83,646 
62,812 
44,654 

160,500 
38,361 

223,184 
86,510 
20,307 

12,645 

18,232 

5,572 

4,542 

3,237 



3,237 



368,413 
1,382,703 
1,086,333 



Mississippi 



131,370 

5,737 
15,193 
23,061 
32,595 

27,546 

23,031 

15,732 

9,142 

8,292 

5,593 
2,934 
2,070 
1,413 
1,299 

3,537 

1,519 

2,262 

321 

30 



95,337 
2,263 

17,771 
30,579 
27,882 
12,407 
2,973 
1,962 

170,511 
85,704 
20,992 



'1,728,827 



1,477,374 

8,502 
40,647 
104,977 
145,117 
136,767 

184,963 

153,894 

122,937 

78,230 

79.012 

58,976 
36,106 
27,189 
19,975 
20,375 

64,047 
36,716 
73,029 
23,449 
3,590 

1,725 

1,604 

547 



251,453 

'9,620 

30,436 
63,283 
84,733 
43,220 
16,369 
12,532 

724,931 
631,392 
372,504 



319,337 



485,767 

6,059 
20,877 
51,452 
67,082 
81,397 
71,723 
55,481 
40,603 
22.305 
18,914 

13,182 
6,833 
4,991 
3,653 
3,239 

7,945 

3,436 

5,641 

325 

51 

16 



333,570 

6,540 

68,641 
94,456 
93,227 
45,334 
15,370 
9,952 

550,485 
213,977 
49,875 



479,102 
6,059 
20,877 
50,855 
65,645 
30,221 

71,005 
54,840 
40,222 
22,244 
13,733 

13,015 
6,665 
4,386 
3,526 
3,204 

7,690 

3,245 

5,343 

757 

44 

14 
11 

1 

319,967 

5,812 

63,774 
39,687 
90,751 
44,821 
15,370 
9.752 

533,372 
216,795 
43,402 



276,397 

• 10,099 
26.918 
42,044 
41,839 
41,694 

33,861 

23,694 

16,497 

9,344 

8,394 

5,628 
3,146 
2,175 
1,483 
1,404 

3,733 

1,625 

2,367 

354 

30 

10 

7 
1 



{') 



(*) 



163,358 
92,122 
22,013 



737,513 

1,443 
14,176 
35,903 
51,609 
69,523 

73,631 
69,238 
59,539 
42,860 
46,796 

35,737 
23,512 
18,175 
13,003 
14,183 

46,445 
23,349 
62,669 
18,891 
2,869 

1,435 

1,336 

531 



(') 



C) 



173,528 
297,567 
267,645 



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



102 



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



Table 18.— ADJUSTED CROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross Income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 






Total 
exemptions 



(Thattamnd 



Exemptions 

other than 

age or 

blindness 

(Thou»»nd 
dollmrm) 



Taxable incone 



Number of 

returns 



(Thouu^nd 
deitmra) 



IncdDe tax 
after 
credits 

(Thoultnd 
doUara) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

|l,0OO under £2,000.. 
52,000 under $3,000.. 
£3,000 vnder S<4,000. . 
$4,000 under $5,000.. 

$5,000 under $6,000.. 
$6,000 under |7,000.. 
S7, OOO under £8,000.. 
$8,000 under 59,000.. 
59,000 under $10,000. 



$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14, 000 under $15, 000 

in, 000 under 420, 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. . . 
S200, 000 under S500, 000. . . 
$500,000 under $1,000,000. 
il, 000, 000 or more 



Nontaxable returns, total.. 
No adjusted gross inccae. 
Under $1, 000. 



ftl, 000 under $2, 000. 
^2,000 under 53,000. 
$3,000 under 54,000., 
^,000 under $5,000., 
;p5,0OC or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. 



Under $1, 000 

!;l,000 under $2,000 

1 12, 000' under $3, 000 

! ;3, 000 under $4, 000 

!;4,000 under $5,000 

$5, 000 under $6, 000 , 

$6, 000 under S7, 000 

$7,000 under $8,000 

£8,000 under $9,000 

$9, 000 under $10, 000 

$10,000 under $11,000 

ill, 000 under $12,000 

$12, 000 under |l3, 000 

£13,000 under $14,000 

$14, 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 $1,000 

1,000 under $2,000 

12,000 under $3,000 

;3,000 under $4,000 

A,000 under $5,000 

; ,5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



1,467,682 



1,126,069 
30,174 
112,399 
123,006 
133,919 
151,789 

134,488 

112,842 

84,676 

71,148 

52,401 

31,514 

21,930 

12,952 

8,542 

6,090 

17,253 
6,665 

10,321 

3,311 

407 

118 

105 

16 



341,613 

14,619 

155,510 
84,914 
37,483 
32,796 
9,295 
6,996 

885,904 
462,518 
119,260 



171,798 

8,021 

18,636 

17,673 

18,540 

22,791 

26,059 

15,362. 

14,781 

11,364 

3,680 

3,865 

2,233 

2,102 

1,170 

468 

2,576 

1,071 

1,139 

217 

42 

2 
4 
2 



55,135 
4,449 

22,459 

14,151 

6,508 

5,869 

(') 

140,427 
71,581 
14,925 



936,411 



740,873 

(') 

16,193 

42,002 

78,304 

96,222 

107,912 
95,010 
76,751 
66,381 
50,948 

29,690 

20,546 

li,431 

8,333 

5,675 

15,736 

5,627 

9,495 

2,945 

360 

96 
95 

15 
2 

195,538 

10,244 

47,120 
59,935 
32,392 
30,576 
8,955 
6,316 

422,047 
403,285 

111,079 



'7,374,420 



25,646 
167,125 
307,542 
469,467 
684,582 

741,304 
730,191 
632,483 
601,965 
495,907 
330,183 
250, 561 
161,879 
114,889 
87,985 

294,041 
147,279 
348,103 
217,227 
49,315 

20,321 
29,580 
11,694 
4,146 

451,005 
'29,297 

70,350 
121,160 

92,144 
113,855 

40,624 

42,169 

2,063,198 
3,243,582 
2,067,640 



2,505.195 



1,875,689 

18,104 

82,349 

131,012 

196,831 

255,640 

263,797 
226,691 
188,107 
150,140 
110,750 

66,470 
45,493 
26,353 
18,992 
12,269 

36,434 

13,693 

23,818 

7,345 

901 

242 

218 

33 

7 

629,506 

25,257 

171,066 
160,240 
100,039 
109,144 
34,991 
28,769 

1,284,673 
968,074 
252,448 



2,392,673 



1,827,184 

18,104 

80,816 

125,083 

183,797 

249,227 

256,895 
221,263 
186,094 
147,987 
109,436 

65,086 
44,529 
25,651 
18,457 
11,753 

34,843 

12,661 

22,624 

6,735 

727 

202 

182 

28 

4 

565,489 

22,224 

150,590 
135,877 
90,571 
104,954 
33,635 
27,638 

1,199,878 
949,133 
243,662 



1,130,779 



1,126,069 

30,174 
112,399 
123,006 
133,919 
151,789 

134,488 
112,842 
84,676 
71,148 
52,401 
31,514 
21,930 

12,952 
8,542 
6,090 

17,253 
6,665 

10,321 

3,311 

407 

118 

105 

16 

3 



4,710 

2,093 
2,617 

555,997 
455,555 
119,227 



4,854 

64,713 

137,329 

208,459 

331,266 

361,450 
386,997 
339,311 
358,177 
308,851 

212,666 
168,403 

112,232 
78,973 
63,191 

215,089 
113,414 
277,594 
181,359 
41,472 

16,975 

24,262 

9,299 

3,063 

2,061 



1,301 



748,682 
,754,786 
,517,992 



111,309 

(*) 
5,969 
10,385 
17,553 

21,679 

12,729 

13,909 

10,391 

3,493 

3,564 

2,133 

1,968 

1,036 

468 

2,375 

1,004 

1,105 

205 

42 

2 
3 
2 



34,182 

3,656 

5,859 

11,027 

6,173 

5,768 

(') 

69,014 
62,536 
13,941 



=1,037,834 



972,403 

6,689 
27,080 
43,958 
65,403 
103,279 

144,186 
99,880 

111,626 
96,179 
35,023 
40,419 
25,602 
26,318 
15,804 
6,790 

44,622 
23,805 
35,316 
13,022 
4,636 

357 

982 

1,427 



65,431 

'10,652 

10,739 
20,360 
16,383 
20,355 

309,450 
488,892 
239,492 



303,357 

4,813 
12,980 
18,753 
25,927 
46,211 

53,182 

32,349 

37,054 

29,492 

8,911 

8,322 

5,119 

4,444 

2,747 

1,121 

6,001 

2,572 

2,814 

423 

103 



8,334 

22,661 
29,457 
16,706 
19,974 



210,888 

162,795 

33,766 



387,111 



293,801 

4,813 
12,018 
17,533 
24,526 
44,181 

52,477 

31,704 

36,190 

29,371 

8,850 

7,960 

4,898 

4,324 

2,606 

1,082 

5,700 

2,472 

2,572 

409 

101 

5 
5 

4 



7,424 

19,896 
25,391 
14,993 
18,667 

(*) 

194,514 
160,399 
32,198 



171,798 

8,021 
18,636 
17,673 
18,540 
22,791 

26,059 

15,362 

14,781 

11,364 

3,680 

3,865 

2,233 

2,102 

1,170 

468 

2,576 

1,071 

1,139 

217 

42 



(') 



C) 



86,533 
71,246 
14,891 



542,616 

1,209 
10,902 
20,191 
30,448 
44,161 

71,858 
54,058 
59,141 
52,250 
21,986 

27,193 
17,007 
18,037 
10,987 
4,351 

33,201 
18,898 
28,817 
U,200 
4,376 

264 

843 

1,238 



(M 



(*) 



107,427 
259,293 
176,412 



Footnotes at end of table. See text for "Description of the Sample and Idndtatlons of the Data" and "Explanation of Classifications and Terns." 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



103 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(ThouMand 
doltara) 



Total 
exemptions 



(nouaand 
doltara) _ 



Exemptions 
other than 

age or 
blindness 

(Thouaand 
datlaraj 



Taxable income 



Number of 
returns 



(Thouaand 
doltara) 



Income tax 
after 
credits 

(Thouaand 
doltara) 



Grand total. 



Taxable returns, total. 

Under $1,000 

tl, 000 under *2, OOO. . 
£2, 000 under S3, 000. . 
S3, 000 under K, 000. . 
^^f 000 under $5, 000. . 

,6,000.. 
.7, 000. . 
.8,000.. 
,9,000.. 
10, 000. 



»5, 000 under i 
S6,000 under i 
S7,000 under S 
S8,000 under a 
$9,000 under i 

^10,000 under 
Sll, 000 under 
S12, 000 under 
113,000 under 
$14,000 under 



f 11, 000. 
f 12, 000. 
f 13,000. 
tl<,000. 
f 15, 000. 



If 15, 000 under S20, 000 

S20,000 under £25,000 

S25, 000 under S50, 000 

$50,000 under $100,000 

$100, 000 under $150, 000. . . 

S150, 000 under t200, 000 

S200,000 under $500,000 

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



Nontaxable returns, total.. 

No adjusted gross inccane. 

Under $1,000 

il, 000 under $2, 000 

$2, 000 under £3, 000 

S3, 000 under £.4, 000 

$■;, OOO under $5, 000 

$5, 000 or more 



Returns under $5, 000 

Returns S5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 

Under $1,000 

$1,000 under $2,000.. 
12, 000' under S3, 000.. 
$3,000 under $4,000.. 
$4,000 under $5,000.. 



!5, 000 under | 
6,000 under 3 
7,000 under S 
S8, 000 under £ 
$9,000 under 5 

$10,000 under 
$11,000 under 
$12,000 under 
$13,000 under 
$14,000 under 



i6,000 

i7, 000. . . 

;6,ooo 

19,000... 

;io, 000. . 

1111,000. 
1 112, 000. 
1113,000. 
S14,000. 
$15,000. 



|15, 000 under $20, 000 

S20, 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 $1,000. 



(.1,000 under $2,000. 
! 12, 000 under £3,000. 
(.3,000 under $4,000. 
(14,000 under $5,000. 
$5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



511,691 



385,756 

12,129 
35,616 
44,405 
51,076 
54,310 

45,543 
40,392 
32,732 

20,572 
13,268 

8,578 
6,068 
4,253 
2,848 
2,282 

4,937 

2,352 

3,594 

680 

77 

18 
22 

3 
1 

125,935 

7,277 
51,959 
33,854 
16,925 
10,825 

4,263 

322,639 

153,339 

35,713 



3,801 
8,904 
8,841 
8,545 
8,723 

11,150 
10,308 
11,106 
7,468 
5,469 

3,566 
3,292 
2,320 
1,681 
1,076 

2,194 

1,112 

1,387 

346 

50 

14 
26 



19,782 

9,729 
4,908 

2,607 

1,706 

57,966 
46,131 
17,068 



335,263 



4,136 
18,172 
31,723 
43,176 

34,809 
35,313 
29,731 
19,717 
13,066 

8,209 
5,765 
4,119 
2,284 
2,143 

4,501 

2,135 

3,359 

629 

74 

15 
17 



72,111 

5,938 

12,574 
23,424 
15,336 
10, 172 
3,933 

168,584 

133,370 

33,309 



'2,415,308 



2,265,554 

9,919 

54,835 

110,458 

179,323 

245,568 

249,789 
261,545 
244,774 
174,289 
124,510 

89,821 
69,679 
52,677 
38,500 
33,029 

84,365 
51,573 
121,173 
42,525 
9,373 

3,105 
5,094 
1,630 
8,000 

148,754 

'26,121 

24,516 
47,633 
41,875 
37,585 
18,685 

744,277 

1,059,437 

611,544 



902,234 



568,801 

7,277 
25,892 
50,998 
77,218 
108,956 

86,411 
85,227 
72,731 
44,158 
30,127 

18,661 
14,179 
9,450 
6,442 

4,773 

11,006 

5,527 

7,881 

1,517 

179 

37 
37 
5 
2 

233,433 

13,575 

54,612 
64,406 
46,115 
36,268 
14,399 
(') 

500,317 
322,121 
79,796 



647,442 

7,277 
25,015 
47,750 
73,154 
105,727 

84,488 
34,803 
71,273 
43,409 
28,762 

17,795 
13,757 
9,209 
5,882 
4,450 

10,502 

5,245 

7,297 

1,419 

158 

32 
31 
5 
2 

203,231 
12,949 

45,541 
51,023 
41,331 
34,565 
14,474 
(') 

458,806 
316,133 
75,784 



385,756 

12,129 
35,616 
44,405 
51,076 
54,310 

45,543 
40,392 
32,732 
20,572 
13,268 

8,573 
5,068 
4,253 
2,848 
2,282 

4,937 

2,352 

3,594 

680 

77 

18 
22 

3 
1 



200,019 

152,507 

35,713 



63, 395 

C) 
2,993 
3,645 
4,951 

7,175 
7,805 
10,348 
4,955 
5,358 

3,197 
3,158 
2,035 
1,647 
1,076 

1,992 

1,012 

1,236 

282 

44 

12 

25 

3 



7,478 

(*) 

C) 
1,993 

2,203 

1,604 

18,863 
36,191 
15,819 



■'751,000 



726,089 

3,172 
13,501 
23,195 
29,153 
39,812 

60,919 
66,899 
82,033 
63,284 
51,369 

37,274 
37,735 
28,869 
22,550 
15,629 

35,835 
24,799 
46,257 
24,364 
5,951 

2,473 
7,301 
2,595 



24,911 

4,863 
7,106 



8,559 

129,885 
328,473 
292,642 



167,670 

2,281 
6,116 
7,882 
10,271 
14,775 

18,314 
22,659 
23,871 
14,755 
10,077 

7,331 
6,914 
4,763 
3,914 
2,825 

4,498 

2,388 

3,156 

679 

106 

26 



31,660 

8,230 
6,327 

8,620 

5,090 

70,972 
91,689 
36,659 



193,890 



155,024 

2,281 
5,918 
7,693 
10,075 
14,525 

18,118 
22,067 
23,810 
14,755 
9,830 

7,311 
5,854 
4,582 
3,874 
2,70i 

4,336 

2,308 

3,024 

6J4 

104 

24 
42 



23,366 

C) 

7,791 
7,199 

8,105 

4,378 

57,405 
90,583 
35,902 



3,801 
3,904 
8,341 
8,545 
3,723 

11,150 
10,308 
11,106 
7,463 
5,469 

3,566 
3,292 
2,320 
1,581 
1,075 

2,194 

1,112 

1,387 

346 

50 

14 
26 

4 



(*) 



C) 



39,572 
45,501 
17,068 



1,649 
22,696 
46, 124 

79,880 
105,027 

132,289 
140,541 
139,894 
106,455 
77,755 

59,003 
46,701 
36,919 
27,864 
24,252 
64,984 
40,855 
103,283 
35,550 
8,162 

2,720 
5,338 
1,308 
7,981 

1,291 



255,567 
595,945 
465,920 



457,152 



456,551 

570 
5,544 
11,858 
14,712 
19,429 

34,107 
35,128 
44,255 
40, 302 
33,445 

24,505 
25,634 
20,336 
15,610 
10,446 

27,103 
19,692 
33,007 
20, 170 
5,080 

2,033 
6,512 
1,957 



(') 



(*) 



52,724 
187,233 
217,190 



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



104 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED CROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross Income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



fTTMuaarxf 
doilmra) 



Total 
exemptions 



(Thouaand 
dotUrw) 



Exemptions 
other than 

age or 
blindness 

(Thousand 
doltmrmj 



Taxable inccme 



tJumber of 
returns 



Inccme tax 
after 
credits 

( Thautmnd 
ttoUmtm) 



Grand total. 



Taxable returns, total. 

Under $1,000 

|1, COG under A2,000. . 
S2,000 under S3, 000. . 
S3, 000 under S4,000. . 
$4, 000 under $5, 000. . 



55,000 under i 
$6,000 under 5 
£7,000 under i 
$8,000 under i 
$9,000 under \ 

;10, 000 under 
111,000 under 
.12,000 under 
113, 000 under 
: il4, 000 under 



16, 000. . . 
;7, 000. . . 

18, 000. . . 

19, 000. . . 
110, 000. . 

ill, 000. 
12,000. 
13,000. 
14,000. 
15,000. 



il5, OOO under S20, 000 
20, 000 under $25, 000 
25, 000 under S50, 000 
50,000 under $100,000 
100, 000 under $150, 000. . . 

il50, 000 under 4200, 000. . . 
$200, 000 under S500, 000. . . 
£500,000 under $1,000,000. 
il, 000, 000 or more 



Nontaxable returns, total.. 

No adjusted gross inccme. 

Under $1, 000 

$1,000 under $2,000 



2,000 under $3,000. 

3,000 under 34,000. 

.,000 under $5,000. 

$5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 




$10,000 under $11,000 

$11,000 under $12,000 

$12, 000 under $13, OOO 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20, OOO under $25, OOO 

$25, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $150,000... 

5150,000 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 $1,000. 



.1,000 under $2,000. 
.2,000 under !13,000. 
.3, OOO under ; A, 000. 
kS,000 under $5,000. 
; .5,000 or more 



Returns under $5,000 

Returns $5, 000 under $10, 000. 
Returns $10,000 or more 



New Hampshire 



235,902 



189,884 

5,561 
18,656 
24,079 
24,921 
24,356 

23,022 
22,618 
14,700 
9,(X7 
8,337 

4,322 

2,268 
1,528 
1,U9 

720 

2,081 
862 

1,393 
251 
27 



46,018 

(') 

23,762 
9,547 
5,510 
4,046 
2,165 

143, 165 
78,150 
14,587 



2,339,605 



50,121 
136,524 
164,138 
201,991 
243,206 

235,570 
219,368 
177,447 
■135,818 
101,641 

75,452 
53,031 
33,975 
24,381 
16,934 

47,503 

17,972 

23,842 

4,747 

686 

179 
131 
35 

13 

374,845 
7,676 

178,871 
90,623 
47,035 
28,462 
12,041 
10, 137 

1,160,638 
879,701 
299,216 



^1,130,362 



113,533 


1,067,790 


1,487 
4,273 
8,058 
16,545 


4,559 
26,955 
61,566 
88,473 
108,960 


18,703 
20,653 
14,374 
8,069 
3,012 


125,931 
146,319 
109,980 
76,481 
79,038 


4,119 

2,164 

1,326 

917 

651 


45,460 
26,039 
18,964 
15,114 
10,381 


1,779 
828 

1,290 
241 

27 


35,943 
19,211 
45,352 
15,708 
3,119 


6 
4 
2 


1,261 
1,760 
1,216 


19,081 


62,572 


(') 


(') 


3,165 
5,469 
4,429 
3,717 
1,339 


10,912 
13,443 
13, U2 
14,293 
9,440 
(') 


49,023 
70,237 
13,354 


350,384 
539,950 
239,528 



317,194 

3,337 
12,676 
21,949 
32,276 
42,832 

50,716 
51,639 
33,193 
19,162 
17,551 
9,206 
4,310 
3,353 
2,365 
1,292 

4,798 

1,946 

3,422 

569 

71 

18 
9 



76,323 

(M 

21,164 
16,311 
13,661 
14,668 
7,725 
(') 

187,213 

174,441 

31,863 



311,178 

3,337 
12,284 
21,378 
31,822 
42,064 

49,105 
51,138 
33, 193 
18,966 
17,356 
3,986 
4,708 
3,170 
2,200 
1,231 

4,576 

1,863 

3,140 

525 

59 

16 



67,454 
(') . 
18,344 
12,308 
12,262 
14,473 
7,529 

176, 159 
171,938 
30,485 



189,884 
5,561 
18,656 
24,079 
24,921 
X,356 

23,022 
22,618 
14,700 
9,t>i7 
8,337 

4,322 
2,268 
1,528 
1,119 
720 

2,081 
862 

1,393 

251 

27 



(') 



(') 



98,877 
77,724 
14,587 



610,745 

749 
11,333 
32,549 
45,185 
51,378 

57,728 
75,165 
62,604 
47,317 
50,607 
30,854 
18,069 
12,728 
11,003 
7,779 

26,713 
15,088 
34,327 
13,180 
2,753 
1,069 
1,469 
1,098 



(') 



(') 



142,070 
293,421 
176,130 



1,307,552 



5,974 
27, 590 
61,607 
109,156 

148,076 
173,325 
150,002 
121,996 
94,702 

70,634 
49,716 
32,267 
22,977 
15,729 

44,268 
16,705 
22,209 
4,405 
617 

162 
153 
31 
13 

135,233 

4,239 

19,346 
40,658 
29,720 
21,300 
11,085 
3,385 

331,175 
696,311 
280,066 



•■14,075,689 



13,545,331 

42,014 

202,409 

411,444 

703,609 

1,096,708 

1,294,508 
1,422,309 
1,326,081 
1,150,426 
963,137 

789,291 
608,266 
423, 622 
328,840 
244,484 

807,836 
398,146 
795,291 
311,111 
83,564 

30,783 
51,517 
26, 701 
28,734 

529,858 

'14,111 

78,865 
131,006 
114,327 
96,551 
53,759 
69,461 

2,921,581 
6,215,634 
4,933,424 



3,375,223 



3,275,535 

30,073 
96,547 
150,709 
241,402 
365,678 

418,850 
441,476 
380,686 
282,079 
218,234 

159,089 
113,219 
73,461 
52,262 
37,070 

105,966 

40,578 

54,336 

10,932 

1,501 

390 

395 

76 

26 

599,688 

12,057 

152,120 
154,650 
108,853 
88,201 
40,847 
42,960 

1,441,137 

1,783,721 

650,365 



3,710,947 



30,073 
92,819 
140,606 
229,633 
351,448 

408,020 
432,489 
375,719 
273,425 
215,632 

156,380 
111,336 
72,115 
51,200 
36,364 

102,707 
38,715 
52,396 
10,151 
1,369 

331 
350 
65 
20 

522,534 

11,078 

134,689 
122,093 
91,502 
82,726 
33,762 
41,734 

1,325,429 

1,751,579 

633,939 



50,121 
136,524 
164,138 
201,991 
243,206 

235,570 
219,368 
177,447 
135,818 
101,641 

75,452 
53,031 
33,975 
24,331 
16,934 

47,508 
17,972 
23,842 
4,747 
636 

179 
181 
35 
13 

6,846 



1,752 
3,235 



802,722 
369,947 
298.937 



7,285 
78,484 
197,134 
358, 338 
556,999 

667,481 
737,837 
731,240 
681,225 
591,911 

513,099 
404,416 
289,693 
229,752 
171,423 

591,224 
308,342 
644,937 
260,035 
70,588 

25,171 
41,782 
23,650 
24,709 

6,591 



424 

',371 



1,202,201 
3,409,830 
3,601,315 



133,197 

150 
2,168 
6,495 
9,178 
10,326 

11,586 
15,082 
12,692 
9,798 
10,418 
6,391 
3,823 
2,731 
?,458 
1,769 

6,335 
3,819 
9,992 
4,725 
1,362 

565 
778 
556 



28,317 
59,576 
45,304 



1,909,484 



1,449 

15,564 

39,206 

71,686 

U3,041 

135,949 
150,493 
150, 162 
140,905 
123,003 

107,568 
86,015 
62,466 
50,437 
38,272 

137,870 
78,848 
200,101 
109,355 
35,878 

13,378 
22,819 
12,580 
12,439 



240,946 
700,512 
968,026 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



105 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



dolUra) 



Total 
exemptions 



(ThouMand 
dolUrm) 



Exemptions 
other than 

age or 

blindness 

(Thouaand 

dotlara) 



Taxable income 



Number of 
returns 



(Thouaand 
dollmra) 



Income tax 
after 
credit^ 

(Thauaattd 
dotlara) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

Sl,000 under :^2,000.. 
S2,000 under $3,000.. 
S3, 000 ujider $4, 000. . 
ii, 000 under $5, 000. . 



: ;5, 000 under S6, 000 

: ;6, OOO under S7, 000 

: i7, 000 under S8, 000 

: >8, 000 under S9, 000 

$9, 000 under $10, 000 

.410,000 under $11,000 

ill, 000 under 112,000 

$12, 000 under 113, 000 

S13, 000 under I14, 000 

$14, 000 under $15, 000 

$15, OOO under $20, 000 

(120,000 under 125,000 

! 125, 000 under S50, 000 

!;50,000 under $100,000 

$100, 000 under $150, 000 

SISO, 000 under $200, 000. . . 

1200, 000 under S500, 000 

S500, OOO under $1, 000, 000. 
$1, 000, 000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 



Under $1,000 

$1,000 under $2,000. 
$2, 000 under |3, 000. 
$3, 000 under i^, 000. , 
i^, 000 under $5, 000. 
$5, 000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 

Under $1,000 

$1, 000 under $2, 000. . 
$2, 000' under $3,000.. 
$3,000 under $4,000.. 
$4, 000 under $5, 000. . 

i5,000 under $6,000... 
6,000 under S7,000. . 
7,000 under S8,000.. 
K8,000 under $9,000.*. 
$9,000 under $10,000. 




$15,000 under 
$20,000 under 
£25,000 under 
550,000 under 
$100,000 under 

$150, 000 under $200, 000. . . 
i, 200, 000 under i500,000... 
1500,000 under $1,000,000. 
$1,000,000 or more 




Nontaxable returns, total. . . . 
No adjusted gross income... 

Under $1, 000 

il, 000 under $2, 000 
2, 000 under S3, OOO 
3, 000 under $4, 000 
4, 000 under $5, 000 
5, 000 or more 

Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



278,607 



206,532 
7,601 
23,535 
22,937 
19,311 
22,327 

20,290 
24,307 
17,203 
15,664 
7,412 

6,419 
3,910 
3,466 
3,227 
1,392 

3,884 
1,639 
1,605 

361 
30 

8 
3 



72,075 

4,848 

26,909 

14,411 

10,076 

7,923 

4,158 

3,750 

164,036 
88,592 
25,979 



5,500,725 

130,045 
408,957 
535,199 
665,371 
689,155 

671,165 
576,968 
460,973 
343,524 
235,318 
175,484 
125,301 
90,482 
63,742 
46,451 

121,701 
52,599 
79,239 
21,296 
4,119 

1,445 

1,767 

310 

114 



22,079 

508,073 
251,468 
JJ7,175 
73,489 
37,210 
26,178 

3,478,221 
2,312,153 

786,023 



3,413 

8,505 

12,985 

17,134 

16,486 
22,101 
15,997 
14,336 
7,308 

6,U4 
3,774 
3,262 
2,989 
1,291 

3,611 

1,536 

1,536 

331 

22 

6 
2 



44,803 
4,082 
6,588 
9,364 
8,972 
7,923 
4,158 
3,716 

83,124 
79,944 
24,474 



^1,385,490 



1,269,534 

6,597 

35,397 

57,158 

67,454 

100,559 

111,588 
158,080 
127,428 
132,881 
69,826 

67,225 
44,924 
43,280 
43,146 
20,059 

65,261 
36,257 
53,339 
23,045 
3,662 

1,393 
975 



115,956 
'11,431 

12,756 
21,272 
23,944 
28,124 
18,397 
22,894 

360,227 
621,958 
403,305 



380,648 
4,561 
17,050 
26,075 
33,638 
44,087 

42,034 
60,736 
39,761 
34,571 
19,416 

14,776 
9,240 
7,522 
7,112 
2,915 
8,891 
3,506 
3,791 
889 
55 

17 
5 



162,622 
9,607 
27,121 
29,786 
32,132 
26,416 
18,173 
19,387 

268,646 

215,885 

58,739 



530,616 



373,818 
4,561 
17,030 
24,606 
32,452 
43,327 
41,362 
59,736 
39,637 
34,200 
19,354 

14,715 
9,076 
7,399 
6,948 

2,874 

8,748 

3,384 

3,525 

817 

46 

16 
5 



156,798 
8,637 
25,760 
28,029 
31,539 
25,804 
17,766 
19,263 

259,511 

213,532 

57,573 



208,332 



206,532 
7,601 
23,535 
22,937 
19,311 
22,327 

20,290 
24,307 
17,203 
15,664 
7,412 

6,419 
3,910 
3,466 
3,227 
1,393 

3,884 

1,639 

1,605 

361 

30 



{') 



(') 



97,172 
85,215 
25,945 



703,390 



701,498 
1,260 
U,165 
241276 
23,751 
39,427 

50,526 
72,491 
67,758 
76,967 
37,849 

42,244 
29,055 
30,251 
30,345 
14,849 

48,656 
28,287 
44,858 
19,204 
3,379 

1,210 
690 



(*) 



(') 



305,970 
293,028 



3,432,600 



3,066,543 

18,409 
88,746 
186,197 
309,891 

416,487 
443,401 
378,880 
305,297 
211,933 
159,192 
113,786 
82,356 
57,330 
42,903 

109,263 
46,463 
70,486 
18,581 
3,501 

1,213 
1,489 



12,011 

52,447 
97,117 
100,368 
52,055 
29,479 
22,580 

947,145 

1,777,339 

708,116 



^40,016,566 



38,460,558 

108,199 

617,317 

1,349,843 

2,339,742 

3,097,844 

3,676,415 
3,741,610 
3,442,724 
2,905,096 
2,230,356 
1,837,280 
1,437,029 
1,128,431 
858,597 
672,656 
2,079,692 
1,169,022 
2,664,583 
1,417,141 
496,833 

248,929 
508,349 
204,949 
227,921 



'56,292 

224,737 
364,658 
387,745 
253,419 
164,966 
216,775 

1,852,178 
.,147,100 
i, 017,288 



8,972,897 

78,027 

288,755 

552,235 

819,037 

1,031,843 

1,181,261 
1,168,690 
969,323 
732,564 
495,388 
367,187 
258,589 
186,630 
133,474 
98,918 

261,784 
114,577 
172,706 
45,739 
8,677 

2,995 

3,656 

616 

226 

1,788,112 

34,163 

448,189 
443,726 
378,866 
227,570 
140,137 
115,461 

4,442,548 
4,658,282 
1,660,177 



10,304,149 



8,705,603 

78,027 
276,895 
525,653 
779,091 
990,350 

1,151,343 
1,146,916 
948,252 
723,075 
485,503 
359,869 
253,723 
181,895 
129,655 
96,023 

252,167 

108,427 

162,802 

41,810 

7,594 

2,626 

3,190 

523 

194 

1,598,546 

30,575 

404,068 
363,959 
332,962 
216,392 
137,489 
113,101 



135,461 
564,320 
604,368 



5,517,781 



130,045 
408,957 
535,199 
665,371 
689,155 

671,165 

576,968 

460,973 

X3,524 

235,318 

175,484 

125,301 

90,482 

63,742 

46,451 

121,701 

52,599 

79,239 

121,296 

4,119 

1,445 

1,767 

310 

114 

17,056 



4,182 
8,913 
2,705 

928 

2,445,625 

2,287,982 

784,174 



22,840,624 



22,830,072 

).8,289 

236,950 

585,842 

1,149,806 

1,563,857 

1,868,660 

1,918,181 

1,882,370 

1,674,821 

1,350,820 

1,162,108 

941,837 

758,076 

579,788 

462,611 

1,465,926 

851,459 

2,003,847 

1,086,540 

377,987 

187,792 
376,467 
157,642 
168,396 

10,552 



1,478 
4,959 
2,201 

1,901 

3,563,941 
8,695,041 

10,581,642 



157,442 



157,442 

256 

2,8X 

4,690 

4,606 

7,891 

10,245 

14,559 

13,774 

15,788 

7,770 

8,849 
6,036 
6,550 
6,680 
3,X3 

11,373 
7,281 

14,016 
8,048 
1,765 

629 
459 



20,277 
62,136 
75,029 



5,629,153 



5,629,153 

3,638 
47,000 
115,648 
229,640 

317,042 

380,591 
391,659 
385,652 
345,838 
281,256 
244,535 
200,700 
163,707 
127,356 
102,872 

341,730 
215,803 
608,100 
445,754 
186,028 

98,506 

209,142 

89,165 

97,791 



712,968 
1,784,996 
3,131,189 



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



106 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross Income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



Total 
exemptions 



doIUrm) 



Exemptions 
other than 

age or 

blindness 

(ThituMMnd 

dotUra) 



Taxable income 



Number of 
returns 



(7hoa»*nd 
dolUrn) 



Income tax 

after 
credits 



Grand total. 



Taxable returns, total.. 

Under $1, 000 

|1,000 under i2,000. .. 
S2, 000 under S3, 000. . . 
S3, 000 inder S4,000. .. 
JA, 000 under $5, 000 

j6,000... 

f7,00C 

58,000... 
p9,000... 
510,000.. 

ill, 000. 

il2,000. 
S13,000. 
S14, 000. 
115,000.. 



£5,000 under ! 
S6,000 under ! 
S7, 000 under J 
S8, 000 under ! 
$9,000 under f 

SlO, 000 under 
£11,000 under 
$12,000 under 
|13,000 under 
$1^,000 under 



Iil5,000 under £20,000 

; 120, 000 under S25,00O 

; 125, OOO under S50, 000 

;;50,000 under $100,000 

i ;100, OtO under $150, 000 

iilSO, OOO under *200, OOO 

8200,000 under S500,000... 
$500,000 under $1,000,000. 
il,000,000 or more 



Nontaxable returns, total... 

No adjusted gross income. . 

Under $1,000 

$1, 000 under |2, 000 

$2, 000 under S3, 000 

$3,000 under $^,000 

$4,000 under $5,000 

$5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns ^10, 000 or more 



Grand total. 



Taxable returns, total. 



Under $1,000 

$1, 000 under $2, 000. . . 
$2, 000' under $3,000.. 
S3, 000 under S-i, OOO. . 
$4,000 under $5,000.. 

$5,000 under $6,000... 
$6,000 under p,000. . 
$7,000 under $8,000... 
£8, 000 under S9, 000. . 
$9, OOO under $10, 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 $1,000. 



;l,000 under $2,000. 

;2, 000 under S3, 000. , 
^3,000 under $4,000. 
^,000 under $5,000. 

;5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



North Carolina 



1,347,775 



934,244 

35,030 
102,920 
137,760 
147,808 
133,838 

109,855 
78,973 
48,791 
40,783 
29,196 

17,505 
9,919 
6,086 
5,371 
4,266 

11,509 
6,158 
6,770 
1,410 
200 

36 
50 

1 



413,531 

7,235 

167,698 
114,277 
71,072 
36,893 
14,478 
1,878 

969,009 
309,378 
69,388 



132,961 

3,909 
19,595 
17,798 
18,871 
19,674 

17,061 

10,208 

8,075 

6,229 

2,294 

2,070 

1,865 

1,304 

633 

494 

1,412 

635 

811 

20 

2 



72,418 

8,361 

28,855 
14,450 
10,024 
6,859 
2,621 
1,248 

151,017 

45,115 

9,247 



11,720 
46,713 
71,072 
92,199 

89,694 
70,635 
44,326 
38,618 
26,569 

16,696 
9,322 
5,803 
5,020 
4,092 

10,810 

5,457 

6,277 

1,263 

173 

31 
41 

1 
1 

174,446 
4,451 

27,750 
55,970 
44,693 
28,154 
11,821 
1,607 

394,543 

271,415 

65,021 



^5,569,938 



4,959,561 

29,378 
153,425 
348,953 
513,642 
602,881 

601,738 
511,689 
364,570 
345,054 
277,659 

183,580 
113,594 
76,280 
72,365 
61,724 

196,999 
138,180 
224,217 
91,513 
23,086 

6,103 

15,001 

508 

7,422 

610,377 
'9,410 

77,500 
167,961 
174,137 
125,656 
63,361 
11,172 

2,247,484 

2, 110', 541 
1,211,913 



2,387,922 



1,575,481 

21,018 

79,978 

167,114 

231,293 

267,439 

232 , 590 
171,236 
98,095 
88,909 
65,560 

38,289 
21,648 
13,140 
11,812 
9,353 

25,097 

13,303 

15,717 

3,242 

445 

85 

109 

2 

7 

812,441 

11,638 

177,301 
229,977 
198,101 
128,521 
59,321 
7,582 

1,571,701 
663,723 
152,498 



2,329,273 



1,549,818 

21,018 

78,973 

164,734 

226,660 

263,023 

230,123 
168,976 
97, 514 
86,554 
64,660 

37,450 
21,353 
12,595 
11,435 
9,165 

24,318 
12,631 
15,109 
2,961 
391 

80 
90 
2 



779,455 

10,501 

165,037 
216,842 
193,556 
127,058 
58,922 
7,539 

1,526,324 
655,158 
147,791 



937,406 



934,244 

35,030 
102,920 
137,760 
147,808 
133,838 

109,855 
78,978 
48,791 
40,783 
29,196 

17,505 
9,919 
6,086 

5,371 
4,266 

11,509 

6,158 

6,770 

1,410 

200 

36 
50 

1 



560,518 
307,603 
69,285 



2,573,861 



2,572,510 

5,201 

53,586 

133,181 

200,095 

232,318 

268,670 
256,900 
208,514 
197,089 
163,040 

U4,091 
72,953 
49,483 
48,837 
42,306 

138,995 
101,916 
173,043 
71,816 
18,180 

4,744 

11,034 

433 

6,085 

1,351 



625,732 

1,094,213 

853,916 



North Dakota 



84,077 

1,999 

8,557 
11,630 
14,547 

13,849 
9,154 
7,656 
5,809 
2,157 

1,964 

1,690 

1,269 

633 

423 

1,341 

565 

811 

20 

2 



5,611 

8,929 
11,938 
9,117 
6,859 
2,621 
1,248 

81,808 
39,873 
8,719 



'755,750 



664,777 

3,240 
29,273 
44,692 
65,771 
88,726 

92,921 
65,762 
59,844 
52,397 
21,581 

21,772 

21,547 

16,215 

8,584 

7,089 

24,523 

14,002 

25,179 

1,211 

•284 

164 



90,973 

'10,152 

13,121 
20,349 
24,487 
24,007 
11,433 
7,728 

314,947 
300,233 
140,570 



226,407 

2,345 
14,203 
20,502 
26,719 
39,253 

38,697 
23,788 
18,217 
16,079 
5,108 

4,924 
4,055 
3,448 
1,456 
910 

3,283 

1,3U 

2,050 

49 

7 



150,978 

17,128 

35,972 
31,932 
26,875 
23,176 
10,581 
5,314 

248,686 
107,203 
21,496 



219,318 

2,345 
13,277 
19,691 
25,589 
38,061 

37,690 
23,605 
17,659 
15,766 
4,795 

4,818 
3,843 
3,406 
1,4W 
889 

3,240 

1,249 

1,924 

47 

7 



139,752 

14,920 

33i064 
29,091 
24,555 
22,237 
10,581 
5,314 

233,411 
104,830 
20,839 



132,961 
3,909 
19,595 
17,798 
18,871 
19,674 

17,061 
10,208 
8,075 
6,229 
2,294 

2,070 

1,865 

1,304 

633 

494 

1,412 

535 

811 

20 

2 

1 



(') 



(') 



79,949 

43,867 

9,247 



341,814 

575 
U,415 
18,076 
29,226 
36,103 

39,750 
31,399 
33,090 
28,964 
13,422 

13,455 

14,431 

10,065 

5,899 

5,397 

18,255 

10,957 

20,047 

977 

171 

140 



C) 



(') 



95,496 

145,625 

99,794 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



107 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thouwmd 
dotlatm) 



Total 
exemptions 



(Thousand 
dollmrw) 



Exemptions 

other than 

age or 

blindness 

( Thouamnd 

doltara) 



Taxable income 



Number of 
returns 



( Jhouaand 
dotUra} 



Income tax 
after 
credits 

(Thouaand 
dollara) 



Grand total. 



Taxable returns, total.. 

Under $1, 000 

ilf 000 under S2, 000. . . 
»2, 000 under S3, 000. . . 
S3, 000 under S4,000... 
$i, 000 under $5,000... 

S5, 000 under $6,000... 
S6,000 under $7,000... 
$7, 000 under $8, 000. . . 
S8,000 under $9,000... 
$9,000 under $10,000.. 

.$10,000 under 411,000. 
$11,000 under $12,000. 
$12,000 under S13,000. 
$13,000 under $1.1, 000. 
$14,000 under $15,000. 



;il5,000 under $20,000... 
!i20,000 under $25,000... 
1 .25, 000 under $50, 000. . . 
1150,000 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 $1,000 

$1, 000 under 42, 000 



^2,000 under 43,000. 
S3, 000 under $4, 000. , 
^4, 000 under $5, 000. 
;p5, 000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 

Under $1,000 

$1, 000 under 42, 000. . 
$2, 000* under $3,000.. 
$3, 000 under $4, 000. . 
$4,000 under $5,000.. 

$5,000 under $6,000... 
$6,000 under S7,000.. 
$7, 000 under S8, 000. . 
$8,000 under 49,000.. 
$9,000 under $10,000. 



$10, 000 under $11, 000 

Ell, 000 under $12, 000 

$12,000 under $13,000 

$13,000 under S14,000 

$14, 000 under $15, 000 

|15, 000 under $20, 000 

$20,000 under S25, 000 

$25, 000 under 450, 000 

$50, 000 under $100, 000 

$100, 000 under $150, 000. . . 

$150, 000 under 4200, 000. . . 
4200,000 under S500,000... 
4500,000 under $1,000,000. 
$1,000,000 or more 



Nontaxable returns, total. . 
No adjusted gross income. 

Under $1, 000 

$1, 000 under 42, 000 

1 12, 000 under S3, 000 

: 13, 000 under S4, 000 

: 14, 000 under $5, 000 

$5, 000 or more 



Returns under $5, 000 

Returns 45,000 under $10,000. 
Returns $10,000 or more 



2,737,593 
77,231 
198,588 
238,028 
264,370 
338,063 

362,850 
356,674 
258,050 
192,506 
129,371 

89,330 
56,697 

39,762 
24,772 
17,918 

43,569 

17,407 

25,549 

5,424 

791 

268 
323 
39 
13 

591,806 

15,477 

266,771 
143,363 
78,768 
46,451 
20,747 
20,229 

1,687,857 

1,319,437 

322,105 



731,453 



525,963 

18,416 
49,583 
63,519 
61,199 
70,844 

66,007 
51,892 
45,898 
28,077 
17,044 

13,184 
9,201 
5,823 
5,317 
3,251 

7,944 

2,767 

4,806 

883 

204 

36 
47 
12 

9 



9,472 

85,195 
51,738 
30,092 

17,474 
7,801 
3,718 

465,333 

212,568 

53,552 



2,Cf72,267 



1,802,666 

(') 

13,630 

63,297 

117,157 

198,422 

273,842 
302,447 
231,690 
178,392 
120,638 

85,612 
54,019 
37,421 
23,332 

16,746 

40,387 

15,731 

23,406 

4,924 

700 

230 
266 
36 
10 

269,601 

10,339 

49,363 
82,236 
56,580 
37,167 
17,357 
16,559 

645,879 

1,123,393 

302,995 



'18,670,6 



64,656 
299,873 
597,388 
927,903 
1,524,926 

1,996,586 
2,316,457 
1,932,331 
1,631,091 
1,226,494 

934,939 
649,886 
496,074 
333,529 
259,310 

743,914 
386,968 
853,224 
356,323 
94,665 

46,210 
92,039 
25,616 
22,360 

857,926 

'36,194 

118,550 
206,648 
192,955 
159,171 
92,172 
124,624 

4,148,048 
9,222,817 
5,299,823 



0,885 



46,339 
142,193 
248,686 
345,917 
564,478 

711,841 
755,668 
558,988 
429,974 
272,282 

188,882 

121,687 

86,557 

53,334 

38,946 

94,383 
39,034 
61,583 
12,563 
1,729 

565 

666 

83 

26 

1,104,482 

25,792 

262,329 
276,554 
212,608 
150,997 
81,399 
94,803 

2,357,292 

2,822,668 

700,925 



5,664,631 



46,339 
137,984 
2X,566 
329,963 
545,999 

698,024 
747,190 
551,929 
422,678 
270,046 

186,410 

119,647 

84,330 

52,128 

38,041 

91,024 
36,980 
58,020 
11,524 
1,505 

471 
562 
71 

20 

998,680 

23,287 

234,910 
228,663 
196,141 
144,404 
79,187 
92,088 

2,201,443 

2,781,151 

682,037 



2,750,122 



2,737,593 

77,231 
198,588 
238,028 
264,370 
338,063 

362,850 
356,674 
258,050 
192,506 
129,371 

89,330 
56,697 
39,762 
24,772 
17,918 

43,569 

17,407 

25,549 

5,424 

791 

268 

323 

39 

13 



4,282 
3,866 
2,954 

(') 

1,128,477 

1,299,783 

321,862 



10,601,292 



10,594,035 

11,580 
121,266 
271,363 
459,361 
749,956 

998,759 

1,222,866 

1,097,958 

967,876 

781,188 

619,319 
442,272 
344,669 
236,592 
187,907 

557,322 
303,634 
691,421 
299,763 
79,062 
37,131 
72,160 
20,544 
20,056 

7,257 



1,459 
2,090 
2,491 

(') 

1,620,734 
5,068,706 
3,911,852 



2,432,800 



2,432,800 

2,311 

24,247 

53,625 

92,328 

151,517 

202,489 
248,885 
224,629 
200,132 
162,974 

129,898 
93,943 
74,485 
52,003 
42,034 

131,018 
78,372 
214,945 
126,486 
40,087 

20,308 
41,441 
12,465 
12,173 



370,246 

(') 

8,554 
27,146 
42,258 
53,179 

54,954 
48,768 
43,332 
25,531 
16,240 

12,515 
8,561 
5,587 
5,148 
3,116 

7,374 

2,498 

4,229 

839 

180 

28 

40 

10 

9 

125,855 

7,238 

25,423 
36,652 
23,280 
16,846 
7,700 
3,716 

253,376 

192,525 

50,200 



3,138,223 

14,957 
75,344 
156,898 
215,914 
320,519 

362,975 
338,066 
342,600 
236,595 
161,593 

137,852 
105,312 
72,658 
71,683 
47,104 

135,602 

61,109 

158,782 

57,636 

24,731 

6,141 

13,143 

8,541 

12,468 

233,204 

=22,533 

38,859 
74,990 
74,787 
60,085 
34,670 
22, X6 

1,OU,490 

1,462, &47 

914,290 



1,287,135 



900,387 

11,050 
37,691 
71,366 
93,330 
127,354 

129,276 

109,203 

102,733 

59,691 

39,086 

28,387 
19,136 
12,587 
11,467 
6,658 

17,390 

5,933 

10,279 

2,019 

458 

76 

107 

29 

31 

386,743 

16,307 

90,315 
95,847 
80,378 
56,483 
29,350 
17,568 

714,971 
457,426 
114,733 



1,237,631 



879,758 

11,050 
36,167 
67,169 
95,538 
125,365 

126,817 

107,575 

101,922 

59,014 

38,349 

27,682 

18,914 

12,325 

11,045 

6,517 

16,640 

5,650 

9,607 

1,819 

388 

65 

87 

24 

29 

357,873 

15,048 

82,807 
84,257 
74,746 
54,793 
28,775 
17,447 

675,715 
450,944 
110,972 



523,377 



525,963 

13,416 
49,583 
63,519 
61,199 
70,844 

66,007 
51,892 
45,898 
28,077 
17,044 

13,184 
9,201 
5,823 
5,317 
3,251 
7,944 
2^767 
4,806 
883 
204 

36 

47 
12 



2,414 



2,414 



265,975 

208,918 

53,484 



1,741,196 



1,739,458 

2,395 

27,372 

58,606 

31,526 

139,392 

171,701 
173,337 
181,517 
136,591 
94,585 

87,721 
70,424 
49,772 
43,343 
32,942 

100,843 

48,187 

129,849 

48,702 

19,523 

5,102 

11,036 

7,365 

11,617 

1,738 



311,029 
758,231 
671,936 



324,028 
1,039,109 
1,069,663 



403,733 



403,733 

480 

5,414 

11,477 

16,268 

27,741 

34,578 
35,082 
36,808 
28,201 
19,575 

13,352 
14,999 
10,716 
10,637 
7,236 

23,627 
12,432 
40,726 
20,345 
9,628 
2,723 
6,182 
4,317 
6,189 



61,380 
154,244 



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



717-015 O - 64 - 8 



108 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Acl/usted gross income classes 



Number of 
returns 



Number of 
Joint returns 



Adjusted 
gross income 



(Thouaand 
dottmra) 



Total 
exemptions 



(Theumand 
doltara) 



Exemptions 
other than 

age or 

blindness 

(Thouaand 

dottara) 



Taxable inccxQe 



Number of 
returns 



(Thouamid 
dotlara) 



IncQDie tax 

after 
credits 

(Thauaand 
dottara} 



Grand total. 



Taxable returns, total. 

Under $1, 000 

41, 000 under Sj, 000. . 
S2, 000 under $3, 000. . 
S3, 000 inder S4,000. . 
$^f 000 under $5, 000. . 

&5, 000 under |6, 000.. 
16, 000 under S7, 000. . 
S7, 000 under SB, 000. . 
S8, OOO under S9, 000. . 
59, 000 under $10, 000. 




( 115, 000 under 120, 000 

:,20,000 under S25, 000 

1 ,25, 000 under S50, 000 

; ;50, 000 under $100, 000 

i;l00,000 under $150,000 

S150, 000 under *200, 000 

S200, 000 under S500, 000 

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



Nontaxable returns, total.. 

No adjusted gross inccme. 

Under $1,000 

$1, 000 under $2, 000 

^•5 r\nr\ ..n.^.... ii ■ 



$2,000 under $3,000. 
S3, 000 under ^4,000. 
$4,000 under $5,000. 
$5,000 or more 



Returns under $5, 000 

Returns i5,0O0 under $10,000. 
Returns 51IO, 000 or more 



Grand total 

Taxable returns, total. 
Under $1,000. 



1 11,000 under $2,000. 
: 12, OOO' under S3, 000. 
i,3,000 under $4,000. 
! 14, 000 under $5,000. 



$5, 000 under S6, 000 

$6, 000 under $7, 000 

$7, 000 under S8, 000 

$8,000 under S9,000 

$9, 000 under $10, 000 

$10,000 under $11,000 

$11, 000 under $12, 000 

$12,000 under S13,000 

$13, 000 under $14, 000 

$14,000 under $15,000 

$15,000 under $20,000 

$20, 000 under S25, 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 $1,000 

i;l,000 under $2,000. 
; .2, 000 under $3, 000. 
S3, 000 under S4,000. 
: 4,000 under $5,000. 
: .5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Oregon 



612,490 



491,174 
17,449 
47,422 
41,334 
50,254 
63,442 

62,771 
57,400 
46,010 
27,540 
23,347 

15,188 
9,470 
7,838 
3,787 
2,432 

7,121 

3,246 

4,058 

929 

91 

22 

18 

5 



121,316 

5,927 

57,988 
25,924 
17,048 
9,511 
3,486 
{') 

339,785 

218,459 

54,246 



4,015,992 



3,281,474 

72,687 
281,228 
363,616 
399,775 
440,732 

462,236 
376,335 
276,570 
178,687 
116,040 

83,870 
51,932 
36,287 
23,513 
17,917 

45,301 

19,367 

27,681 

6,100 

892 

320 
320 

47 

21 

734,518 

19,537 

336,152 

178,952 

100,707 

54,252 

28,908 

16,010 

2,276,546 

1,425,484 

313,962 



394,764 



329,781 

4,452 
14,373 
26,002 
43,153 

50,851 
49,417 
41,227 
26,327 
22,238 

14,813 
9,194 
7,320 
3,581 
2,302 

6,776 

3,072 

3,711 

849 

36 

16 
17 
4 



64,983 

4,905 

14,347 

18,087 

14,002 

8,862 

3,486 

151,669 

191,348 

51,747 



^3,185,919 



3,031,489 

14,757 

68,197 

105,062 

175,062 

287,632 

346,184 
370,880 
342,391 
233,619 
220,753 

159,167 
108,569 
97,724 
51,011 
35,322 

121,230 
72,539 

139,007 
59,115 
10,725 

3,833 
5,166 
3,544 



154,430 
'11,427 

27,351 
38,324 
41,821 
33,291 
15,645 
C) 

795,715 
,522,243 
867,961 



1,058,951 



843,923 

10,469 
33,334 
40,796 
63,865 
115,079 

121,826 
122,611 
102.822 
67,008 
47,306 

32,481 
19,957 
16,858 
8,387 
5,081 

15,896 
7,884 
9,764 

2,177 
229 

44 
39 
10 



215,028 

11,227 

60,379 
49,467 
41,433 
32,306 
14,453 
C) 

472,803 
467,281 
118,862 



822,427 
10,469 
31,690 
37,820 
60,295 

111,591 

119,568 
120,970 
101,971 
66,247 
46,377 

31,923 
19,604 
16,568 
3,056 
4,977 

15,277 

7,635 

9,093 

2,003 

209 

36 
35 



190,029 

10,733 

51,926 
40,214 
35,767 
31,300 
14,453 

436,258 
460,717 
115,481 



491,174 
17,449 
47,422 
41,334 
50,254 
63,442 

62,771 
57,400 
46,010 
27,540 
23,347 

15,183 
9,470 
7,838 
3,737 
2,432 

7,121 

3,246 

4,058 

929 

91 

22 
18 



223,221 

217,171 

54,205 



1,748,351 



1,746,072 

2,758 

26,627 

49,013 

84,879 

130,325 

172,907 
195,075 
185,798 
130,494 
140,991 

103,870 
73,430 
67,458 
35,431 
25,571 

39,354 

54,368 

110,422 

49,261 

8,522 

2,999 
3,956 
2,563 



295,807 
825,339 
627,205 



Pennsylvania 



2,303,029 



1,938,078 

17,422 

76,990 

165,534 

267,633 

340,352 

318,155 

240,838 

162,785 

106,551 

79,602 

48,679 

34,065 

21,969 

17,012 

41,095 

17,734 

24,844 

5,447 

774 

270 

276 

36 

15 

314,951 

12,043 

57,226 
95,898 
71,904 
42,485 
23,912 
11,483 

831,047 

1,179,916 

292,066 



'20,832,624 



19,780,235 

60,899 

418,632 

908,575 

1,400,669 

1,986,426 

2,540,350 

2,436,341 

2,060,961 

1,511,237 

1,099,195 

878,096 

595,366 

452,666 

316,819 

259,240 

771,404 
431,165 
935,255 
403,094 
106,512 

54,678 
90,824 
32,892 
28,989 

1,052,339 

'54,623 

153,969 
261,411 
248,505 
187, 546 
128,396 
127,135 

5,700,405 
9,738,463 
5,393,756 



43,612 
197,349 
360,300 
526,102 
733,101 

900,214 
795,296 
589,762 
379,063 
234,499 

176,201 

108,622 

76,242 

50,108 

39,753 

93,518 
43,083 
63,258 
13,383 
1,908 

646 

672 

92 

38 

1,326,764 

32,333 

320,983 
333,673 
266,512 
180,172 
119,609 
73,482 

3,1U,746 

2,971,276 

673,564 



6,509,210 



43,612 
191,996 
X5,674 
501,248 
711,070 

884,280 
785,734 
582,952 
374,497 
231,635 
173,261 
106,508 
74,726 
48,360 
38,907 

94,403 
40,313 
59,086 
12,293 
1,693 

526 
577 
77 
30 

1,205,752 

27,944 

290,067 
280,838 
241,445 
174,184 
U3,340 
72,434 

2,926,916 

2,930,621 

651,673 



3,231,474 

72,687 
281,228 
363,616 
399,775 
440,732 

462,236 

376,335 

276, 570 

178,687 

116,040 

83,870 

51,932 

36,287 

23,513 

17,917 

45,301 

19,367 

27,681 

6,100 

892 

320 
320 
47 
21 

9,704 



C) 
2,752 
3,939 
2,346 

C-) 

1,567,605 

1,409,970 

313,603 



11,506,799 



U, 501, 828 

10,739 
169,719 
426,960 
675,676 
961,957 

1,259,122 
1,276,988 
1,153,807 
911,755 
703,343 
575,958 
403,967 
313,753 
223,414 
185,131 

572,891 
332,799 
753,509 
337,513 
87,569 

44,970 
73,257 
24,535 
22,496 

4,971 



878 
2,012 
1,884 
(') 

2,249,876 
5,305,087 
3,951,836 



391,523 

577 

5,282 

9,761 

17,084 

26,268 

35,050 
39,425 
37,960 
26,699 
29,281 

21,639 

15,522 

14,541 

7,689 

5,712 

20,871 
13,714 
34,788 
20,534 
4,U5 

1,610 
2,101 
1,250 



168,415 
164,136 



2,635,134 



2,635,134 

2,145 

33,746 

84,610 

134,820 

194', 110 

255,121 

259,374 
235,922 
188, IX) 
146,409 
120,740 
85,887 
67,838 
49,094 
41,100 

133,540 
85,093 
235,650 
143,079 
43,953 

24,700 
41,690 
15,252 
13,131 



449,431 
1,084,956 
1.100.747 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



109 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thouiand 
dollar*) 



Total 
exemptions 



(Thautand 
dotlaraj 



EJtemptions 
othe[ than 

age or 
blindness 

(Thouaartd 
doltara) 



Ta:table income 



Number of 
returns 



(Thotiaand 
dollara) 



Income tax 
after 
credits 

(Thouaand 
dot lata) 



Grand total. 



Taxable returns, total. 



Under $1, 000 

il, 000 under t2, 000 

12,000 under S3,000 

S3, 000 under S4,000 

$4,000 under $5,000 

is, 000 under $6,000 
6, 000 under $7, OOO 
7, 000 under S8, 000 
8,000 under S9,000 
9,000 under $10,000 

$10,000 under $11,000 

$11, 000 under 112, 000 

$12,000 under 113,000 

$13, 000 under 114, 000 

$14,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under 125,000 

$25, 000 under $50, 000 

$50,000 under $100,000 

$100, 000 under $150, 000. . . 

$150, 000 under $200, 000. . . 
1200, 000 under 1500, 000. . . 
$500,000 under $1,000,000. 
$1, 000, 000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 
Under $1,000. 



! 1,000 under 12,000. 
2,000 under £3,000. 
3, 000 under 34, 000. 
4,000 under $5,000. 
5,000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 

Under $1, 000 

$1, 000 under $2, 000. . 
$2, 000" under $3, 000. . 
$3, 000 under 14, 000. . 
$4,000 under $5,000..-, 

$5,000 under $6,000... 
16, 000 under 17, 000. . 
17, 000 under 18, 000. . 
£8, 000 under £9, 000. . 
$9,000 under $10,000. 



$10, 000 under $11, 000 

$11, 000 under $12, 000 

112,000 under 113,000 

$13, 000 under 114, 000 

$14, 000 under $15, 000 

$15, 000 under $20, 000 

$20, 000 under $25, 000 

$25,000 under $50,000 

150,000 under $100,000 

$100,000 under $150,000 

S150, 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 $1,000 

!11,000 under $2,000 



12, 000 under 13, 000. , 
;i3,000 under 14,000. 
; 4,000 under $5,000. 
: 15,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000.. 
Returns $10, 000 or more 



Rhode Island 



321,796 



265,995 

6,510 
21,600 
29,405 
40,135 
40,519 

30,598 
28,323 
20,204 
16,645 
10,428 



55,801 
(') 
27,807 
11,947 
8,042 
4,004 
(') 
1,198 

192,772 

107,396 

21,628 



615,884 



433,669 
17,079 
39,955 
54,657 
72,879 
66,527 

47,185 
41,239 
32,661 
19,693 
12,890 

7,132 
4,410 
3,344 
2,841 
1,620 

4,814 

2,023 

2,298 

349 

37 

17 



182,215 
. 3,274 

68,071 
44,732 
35,792 
22,149 
6,677 
1,520 

431,792 
155,186 
28,906 



158,122 

(*) 

6,849 
16,302 
23,888 

23,491 
25,140 
17,673 
15,314 
9,331 

4,544 
3,434 
2,246 
1,346 
1,036 

2,593 

1,578 

2,681 

303 

33 

16 

19 

5 



18,903 
C) 
2,207 
5,161 
5,067 
3,335 

1,198 

65,044 
92,147 
19,834 



^1,646,206 



1,569,381 

5,333 

31,232 

73,666 

142,335 

183,528 

167,633 
184,099 
150,440 
141,065 
97,262 

51,134 
43,754 
28,766 
19,433 
16,973 

49,338 
36,899 
101,284 
22,545 
5,074 

3,293 
6,841 
5,697 
1,757 

76,825 
C) 
11,655 
17,624 
20,292 
13,764 

6,935 

505,984 
747,434 
392,788 



434,219 

3,906 
14,202 
29,696 
51,420 
68,451 

58,949 
59,923 
45,023 
34,555 
20,306 

10,331 
8,486 
4,958 
3,190 
2,737 

6,287 
3,535 

7,327 

733 

91 

46 

50 

15 

2 

100,314 
(') 

21,551 
22,041 
28,405 
13,283 
(*) 
5,209 

262,780 
223,965 

47,788 



513,889 



423,570 

3,906 
13,540 
28,774 
48,863 
67,192 

58,091 
58,924 
44,045 
34,355 
20,107 

10,082 
8,320 
4,708 
3,169 
2,633 

5,976 
3,226 
6,850 

640 
73 

40 

43 

11 

2 

90,319 
(*) 

19,388 
17,128 
26,486 
12,484 

5,209 

247,385 
220,731 
45,773 



266,427 



265,995 

6,510 
21,600 
29,405 
40,135 
40,519 

30.598 
28,323 
20,204 
16,645 
10,428 

4,924 
3,812 
2,315 
1,449 
1,175 

2,870 

1,681 

2,959 

344 

44 

20 
26 



(') 



C) 



138,601 
106,198 
21,628 



899 

13,438 
34,633 
70,730 
87,537 

82,294 
97,784 
83,698 
88,554 
63,247 

33,583 
29,624 
19,860 
14,113 
12,192 

36,240 
27,755 

81,711 
18,015 
4,389 

2,750 
5,342 
4,896 
1,385 

C) 



(') 



207,457 
415,577 
291,855 



South Carolina 



361,861 



3,438 
18,473 
39,281 
45,925 

42,075 
38,029 
31,676 
18,520 
12,093 

6,800 
4,040 
3,129 
2,759 
1,583 

4,436 

1,897 

2,173 

335 

28 

17 
11 
3 



85,140 
1,948 

12,506 
22,881 
24,016 
16,685 
5,584 
1,520 

190,737 
143,911 
27,213 



^2,579,520 



2,293,676 

14,338 

60,256 

137,800 

256,361 

298,453 

257,448 
267,039 
244,140 
166,957 
122,496 

74,693 
50,529 
41,539 
38,276 
23,512 

83,221 
45,053 
74,444 
22,998 
4,407 

2,980 
4,895 
1,841 



285,844 
'14,081 
32,061 
64,830 
88,519 
76,943 
29,162 
8,410 

1,044,642 

1,066,386 

468,492 



1,149,468 



759,613 
10,247 
30,124 
66,569 
121,061 
127,010 

101,818 
93,757 
71,132 
42,687 
29,553 

15,200 
9,234 
7,692 
6,737 
3,697 

10,812 

5,107 

6,195 

824 

82 

38 



389,855 
4,534 

75,836 
94,841 
97,808 
80,230 
29,047 
7,559 

737,307 
346,502 
65,659 



1,128,735 



749,680 
10,247 
29,707 
66,151 
119,309 
125,585 

100,149 
93,096 
69,926 
42,392 
28,953 

14,987 
9,127 
7,399 
6,551 
3,652 

10,435 
4,943 
5,658 

778 
71 
35 
21 



379,055 
4,047 
72,299 
91,126 
94,993 
79,987 
29,047 
7,556 

722,998 
342,071 
63,666 



435,248 



433,669 
17,079 
39,955 
54,657 
72,879 
66,527 

47,185 
41,239 
32,661 
19,693 
12,890 

7,132 
4,410 
3,344 
2,841 
1,620 

4,814 

2,023 

2,298 

349 

37 

17 

16 

3 



(*) 



(') 



252,676 
153,668 
28,904 



1,188,071 



1,187,256 
2,630 
22,353 
52,494 
99,812 
124,890 

113,477 

131,990 

138,448 

98,668 

73,124 

48,084 
33,746 
27, 302 
25,591 
16,338 

59,238 

32,553 

56,468 

18,914 

3,547 

2,242 

3,947 

1,450 



C) 



(') 



302,994 
555,707 
329,370 



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



110 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross incorae classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross Income 



(Thoumand 
dottmra) 



Total 
exemptions 



(Thauamnd 
dotlmrm) 



Exemptions 
other than 

age or 

bllndnesB 

(Thoittmnd 

dollmrm) 



Taxable inccne 



Number of 
returns 



(Thou»mrtd 



Incone tax 

after 
credits 

(Thauumnd 
dolUrm) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

$1, 000 under 42, 000. . 
S2,000 under £3,000.. 
£3,000 under SA,000. . 
54, OOO under $5, 000. . 

|5, 000 under |6, 000. . 
£6,000 under »7,000. . 
£7,000 under S8, 000. . 
£8,000 under £9,000.. 
$9,000 under $10,000. 




£15, 000 under £20, 000 

£20,000 under £25,000 

£25, 000 under £50, 000. . . 
£50,000 under $100,000.. 
$100, OOO under $150, 000. 



s 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 $1, 000 

$1,000 under $2,000. 
$2,000 under £3,000. 
£3,000 under £4,000. 
£4,000 under $5,000. 
^5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. 



Under $1, 000 

tl, 000 under $2, 000. . 
£2, 000' under £3,000.. 
£3,000 under £4,000.. 
$4,000 under $5,000.. 




$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 $1,000 

;, 1,000 under $2,000 

: ;2, 000 under S3, 000 

13,000 under £4,000 

A, 000 under $5, 000 

: 15, 000 or more 



Returns under $5, OOO 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



South Dakota 



223,788 



155,808 

6,980 
16,646 
21,014 
24,869 
21,800 
17,791 
16,888 
8,401 
5,545 
4,329 

2,627 

2,347 

1,556 

657 

966 

1,559 

726 

899 

98 



72,980 

6,033 

27,812 

18,402 

9,058 

7,201 

3,321 

163,136 
54,107 
11,545 



738,309 

27,487 
84,429 
105,607 
104,223 
98,973 

75,691 
72,053 
50,107 
■30,344 
24,859 

16, 605 
9,475 
7,033 
4,953 
4,532 

10,011 

4,214 

6,136 

1,285 

175 

62 

44 

7 

4 

322,286 

7,U7 

132,662 
90,888 
54,777 
22,684 
9,340 
4,788 

738,217 

257,804 

64,574 



100,916 

(') 
7,315 
16,052 
18,948 
W,077 
15,076 
7,654 
5,001 
4,227 

2,593 

2,313 

1,452 

657 

896 

1,521 

726 

830 

95 

6 

1 
1 



43,771 

4,235 

5,753 
14,001 
8,412 
6,998 
3,219 

86,408 
47,188 
U,091 



'399,635 



800,326 

5,995 
24,431 
53,042 
86,826 
97,911 
97,877 
108,737 
62,939 
47,048 
40,947 

27,581 
26, 699 
19,399 
8,820 
13,949 

27,789 

16,301 

26,435 

6,116 

963 

150 
371 



99,309 

'7,890 

12,434 
26,770 
21,730 
24,874 
14,746 

360,869 
364,193 
174,573 



426,626 



274,664 

4,188 
11,616 
21,496 
40,072 
46,724 

37,027 
42,027 
22,463 
12,682 
9,731 

6,078 
5,078 
3,361 
1,597 
2,585 

3,629 

1,639 

2,385 

218 

11 



151,962 

11,688 

28,312 
39,364 
26,084 
25,735 
14,981 

270,260 
129,778 
26,588 



401,343 



263,325 

4,188 
11,200 
19,717 
36,804 
45,061 
36,335 
41,373 
21,370 
12,112 

9,043 

5,933 
4,912 
3,340 
1,556 
2,482 

3,484 

1,452 

2,282 

166 



138,018 

11,083 

24,760 
32,290 
24,253 
24,853 
14,931 
(') 

249,190 
126,531 
25,622 



156, m 



155,308 

6,980 
16,646 
21,014 
24,869 
21,800 
17,791 
16,338 
3,401 
5,545 
4,329 

2,627 

2,>47 

1,556 

657 

966 

1,659 

726 

899 

98 



(*) 



(') 



91,652 
52,954 
11,545 



420,197 



420,001 

1,178 
9,690 
24,073 
36,469 
38,184 
47,252 
50,317 
32,465 
27,479 
24,941 

18,251 
18,037 
13,491 
6,366 
8,672 

21,543 

13,068 

21,862 

5,357 

803 

142 
361 



(') 



(') 



109,790 
182,454 
127,953 



643,568 



473,660 

9,961 
44,945 
55,579 
71,439 

65,894 
65,744 
46,734 
28,353 
23,472 

16,034 
9,173 
6,625 
4,751 
4,397 

9,396 

3,911 

5,763 

1,214 

168 

56 

42 

6 

3 

169,908 

4,929 

36,736 
54,783 
42,908 
18,184 
8,243 
4,125 

347,707 
234,234 
61,577 



-■4,551,566 



4,034,165 

23,091 
127, 340 
266, 257 
363,739 
443,367 

416,377 
467,270 
375,246 
257,171 
235,455 

173,977 
108,766 
87,755 
66,619 
65,500 

171,096 
94,513 
201,966 
83,254 
21,444 
10,543 
12,231 
4,447 
6,191 

467,401 

'10,496 

64,633 
132,627 
135,425 
77,212 
41,043 
26,952 

1,664,793 
1,777,475 
1,109,298 



1,240,063 

16,492 
62,936 
132,326 
159,630 
134,678 

154,411 
151,036 
111,332 
63,823 
52,160 

X,820 
20,620 
15,133 
10,387 
10,390 

22,139 

9,634 

14,470 

2,942 

357 

144 

84 

12 

7 

620,931 

11,695 

148,287 
132,935 
147,808 
71,147 
37,309 
21,700 

1,155,393 
564,372 
141,229 



1,801,784 



1,216,903 

16,492 
61,777 
129,364 
154,341 
181,612 

151,383 
158,915 
109,925 
62,672 
51,893 

34,475 
20,397 
14,871 
10,184 
10,148 

21,305 

9,110 

13, 781 

2,722 

327 

131 

65 

10 



10,915 

135,709 
167,589 
142,337 
69,757 
36,914 
21,655 

1,107,307 
556,898 
137,579 



739, 926 



738,309 

27,487 
84,429 

105,607 
104,223 
98,973 

75,691 
72,053 
50,107 
30,344 
34,859 

15,605 
9,475 
7,033 
4,953 
4,532 

10,011 
4,214 
5,136 
1,285 
175 
62 



(') 



(') 



422,336 
253,054 
54,536 



2^225,314 



2,224,532 

4,178 
48,086 
96,782 
149,163 
190,029 

193,811 
229,404 
202,388 
149,055 
145,390 

1U,707 
72,629 
50,532 
47,381 
45,420 

125,503 
73,722 
. 160,570 
70,033 
18,121 
9,033 
10,331 
4,013 
5,401 



4^ 



C) 



438,870 

920, o;3 

815, 396 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



111 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thouaand 
dottara) 



Total 
exemptions 



(TJiouaand 
dotlara) 



Exemptions 
other than 

age or 
blindness 

(Thouaand 
dotlara) 



Taxable income 



Number of 
returns 



(Thouaand 
dollara) 



Income tax 
after 
credits 

(TTtauaand 
dollara) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

il, 000 under 42, 000. . 
S2,000 under S3, 000.. 
S3, 000 under S4, 000. . 
$4,000 under $5,000.. 

.6,000.. 
7, 000. . 
,8,000.. 
,9,000.. 
10, 000. 




If 15, 000 under $20, 000 

S20,000 under $25,000 

125,000 under 850,000 

$50,000 under $100,000 

$100, 000 under $150, 000. . . 

$150, 000 under $200, 000. . . 
S200, 000 under SSOO, 000. .. , 
S500,000 under $1,000,000. 
$1, 000, OOO or more 

Nontaxable returns, total.... 
No adjusted gross inccne. . 



Under $1, 000 

$1,000 under $2,000. 
^2,000 under $3,000. 
S3, 000 under ^4,000. 
S4,000 under $5,000. 
;p5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, OOO or more 



Grand total. 



Taxable returns, total. 



Under $1,000 

; il, 000 under $2, 000 

Ji2,000"under $3,000 

;,3,000 under SA,000 

i;4,000 under $5,000 

$5, 000 under $6, 000 

S6, 000 under S7, 000 

47,000 under S8,000 

£8, 000 under S9, 000 

$9, 000 under $10, 000 

$10,000 under $11,000 

i*ll,000 under S12,000 
12,000 under S13,000 
13,000 under S14,000. . . ■- . 
14, 000 under $15, 000 

i 15, 000 under $20,000 
20, 000 under S25, 000 
25, 000 under $50, 000 
50,000 under $100,000 
100, 000 under $150, OOO. . . 

$150,000 under $200,000... 
5200,000 under $500,000... 
$500,000 under $1,000,000. 
$1, 000, 000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

Under $1, 000 

$1, 000 under $2, 000 

1 12, 000 under S3, 000 

1:3,000 under S4,000 

114,000 under $5,000 

:i5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



2,932,469 



2,185,071 

69,704 
184,891 
235,632 
282,135 
273,462 

263,185 
219,184 
186,515 
120,957 
89,433 

65,952 
42,771 
28,147 
21,587 
15,446 

39,076 

17,579 

22,825 

5,292 

717 

247 

275 

44 



747,398 

29,246 

306,340 
183,809 
115,600 
68,030 
26,623 
17,750 

1,775,472 
896,161 
260,836 



235,467 

10,260 
18, 531 
17,619 
19,490 
23,452 

29,665 
32,385 
25,571 
18,614 
11,568 

8,399 
5,152 
3,724 
2,071 
2,1J24 

3,516 

1,282 

1,549 

327 

49 

14 
5 



61,765 
2,054 

27,869 
12,388 
6,677 
6,250 
2,211 
4,316 

146,801 
122,086 
28,345 



1,989,967 



1,559,551 

28,623 
107, 503 
174,815 
213,785 

224,042 
194,962 
172,658 
113,947 
86,335 

63,169 
40,855 
26,094 
20,002 
14,203 

35,804 
16,161 
20,782 
4,744 
583 

213 

228 

33 

10 

430,416 

21,231 

74,683 
125,769 
101,392 
64,795 
25,528 
17,018 

938,124 
808,176 
243,667 



'14,827,975 



13,742,873 

58,305 

278,094 

586,966 

992,783 

1,234,922 

1,443,701 
1,419,202 
1,391,067 
1,024,508 
845,321 

691,070 
490,508 
350,451 
290,465 
223,414 

666,688 
391,935 
756,251 
345,670 
85,672 

42,124 
78,186 
29,706 
25,659 

1,035,102 
'38,123 
138,335 
265,638 
287,942 
236,281 
118,175 
126,304 

4,109,373 
6,225,250 
4,493,352 



3,922,838 

41,822 
141,862 
283,777 
438,226 
523,922 

557,039 
479,042 
419,619 
270,479 
196,439 

144,451 
92,996 
60,332 
44,947 
32,589 

34,406 
38,917 
52,407 
11,767 
1,476 

517 

533 

89 

34 

1,455,532 

49,444 

310,603 
353,379 
321,309 
236,103 
111,041 
73,643 

2,816,493 

1,994,145 

567,732 



5,210,832 



3,845,762 

41,322 
138,575 
274,736 
425,664 
516,590 

549,521 
473,333 
415,490 
265,061 
194,743 

142,235 
91,804 
59,007 
43,898 
31,919 

81,030 
37,342 
49,733 
10,814 
1,236 

440 

512 

78 

29 

1,365,070 
46,060 
283,871 
316,129 
306,056 
231,113 
110,017 
71,819 

2,690,688 

1,967,934 

552,210 



2,198,190 



2,185,071 

69,704 
184,891 
235,632 
282,135 
273,462 

263,135 
219,184 
186,515 
120,957 
39,433 

65,952 
42,771 
28,147 
21,587 
15,446 

39,076 

17,579 

22,825 

5,292 

717 

247 

275 

44 

15 

13,119 



2,594 
5,907 
2,586 

2,032 



1,057,656 
880,526 
260,008 



7,911,599 



7,901,967 

10,415 
102,997 
226,376 
417,823 
525,473 

664,004 
726,472 
753,891 
602,725 
527,130 

448,404 
330,965 
240,466 
206,652 
161,732 

499,515 
311,602 
627,338 
296,097 
72,633 

36,113 
64,320 
25,324 
22,895 

9,632 



4,150 
1,966 



1,291,173 
3,276,236 
3,344,190 



1,866,117 



166.220 

6,340 
3,210 
16,411 

24,817 
28,209 
24,279 
18,085 
11,568 

8,232 
5,U9 
3,624 
2,004 
2,024 

3,313 

1,249 

1,615 

306 

45 

14 

5 



30,347 

4,198 
6,933 
5,328 
5,825 
2,107 
4,316 

53,243 

111,241 
27,583 



'1,605,943 



1,508,192 

8,741 
25,099 
44,631 
67,965 
105,704 

162,927 
210,001 
190,320 
157,163 
109,701 

87,773 
58,911 
46,351 
27,969 
30,738 

59,300 
28,595 
55,145 
21,068 
5,692 

2,426 
1,422 



97,751 

'6,585 

11,429 
18,046 
16,771 
21,539 
9,561 
26,990 

322,951 
857,268 
425,724 



462,429 

6,156 
11,946 
18,624 
26,904 
41,306 

67,693 
76,003 
66,211 
46,777 
29,102 

21,302 

12,674 

9,333 

5,130 

4,729 

9,124 

3,440 

5,050 

745 

130 

35 

10 



121,563 

4,058 

25,200 
24,021 
17,854 
20,528 
8,477 
21,425 

205,074 
307,032 
71,886 



454,299 

6,156 
11,884 
18,041 
26,332 
40,354 

66,152 
75,113 
65,314 
46,012 
28,529 

21,163 

12,574 
9,178 
5,049 
4,417 

8,923 

3,339 

4,909 

698 

122 
32 



111,747 

3,872 

21,395 
19,745 
16,571 
19,762 
8,477 
21,425 

193,089 

302,367 

70, 590 



235,995 



235,467 

10,260 
13,531 
17,619 
19,490 
23,452 

29,665 
32,385 
25,571 
18,614 
11,563 

8,399 
5,152 
3,724 
2,071 
2,124 

3,516 

1,282 

1,649 

327 

49 

14 
5 



(') 



(') 



89,777 
117,906 
28,312 



798,372 



797,694 

1,702 

9,848 

19,561 

30,400 

47,077 

67,339 
96,958 
91,403 
82,378 
62,803 

52,028 
35,691 
30,030 
18,733 
21,588 

41,591 
20,584 
42,465 
17,394 
4,608 

1,993 
1,020 



{') 



(*) 



109,042 
401,605 
287,725 



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



112 



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



Table 18.— ADJUSTED GROSS INCOHE, EXEMPTIONS, TAXABLE INCOHE, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted grosB income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



do/i*fJ 



Totel 
exemptions 



(TTtoummnd 
dotlmrmj 



EJceiuptions 
other UiBJX 

age or 

blindness 

(Thot3»and 

dottara) 



Taxable incone 



Number of 
returns 



(Thoa»*nd 
tkttarm) 



Grand total. 



Taxable returns, total. 



Under $1,000 

ftl,000 under 52,000. 
S2,000 under 83,000. 
S3, 000 inder S<,000. 
$.i,000 under $5,000. 




ilO, OOO under 
11,000 under 
12,000 under 
13,000 under 
14,000 under 



411,000. 
S12,000. 
113,000. 

iu, 000. 

$15,000. 



1 15, 000 under 420, 000 

120,000 under 125,000 

$25, 000 under £50, 000 

150,000 under $100,000 

$100,000 under $150,000 

i;l50, 000 under $200, 000. . . 
S200, 000 under $500, 000. .. , 
$500,000 under $1,000,000. 
il, 000, 000 or more 



Nontaxable returns, total. . 
No adjusted gross incone. 

Under $1,000 

$1, 000 under $2, 000 

^2, 000 under S3, OOO 

$3,000 under $4,000 

S4, 000 under $5, 000 

^5, 000 or more 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 



Under $1, 000 

il, 000 under $2, 000 

;i2,000"under $3,000 

3, 000 under 54, 000 

A, 000 under $5,000 

!5, 000 under $6, 000 
6,000 under 27,000 
7,000 under $8,000 
8, 000 under S9, 000 
9, 000 under $10, OOO 

$10,000 under $11,000 

$11, 000 under $12, 000 

$12,000 under $13,000 

$13,000 under $14,000 

$14, OOO under $15, 000 

$15,000 under $20,000 

$20, 000 under $25, 000 

$25,000 under $50, 000 

$50,000 under $100,000 

$iOO,000 under $150,000... 

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



Nontaxable returns, total . . 

No adjusted gross Income. 

Under $1,000 

.1,000 under $2,000 

.2, 000 under $3, 000 

.3, 000 under $4, 000 

4,000 under $5,000 

.5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



95,459 

4,587 
7,547 
12,353 
16,547 
15,119 

9,139 
6,747 
7,311 
7,1S5 
2,334 

1,711 

1,332 

784 

512 

410 

649 
546 
546 
67 
25 



35,997 

15,316 
8,384 
5,686 
2,675 

1,393 

91,689 
33,142 



1,272,805 



949,090 

27,895 
92,160 
116,321 
130,828 
123,844 

109,994 
79,566 
65,952 

• 53,943 
33,730 

28,216 
18,627 
14,758 
10,429 
8,760 

18,451 
6,594 
7,295 
1,469 
132 

67 
52 
3 



5,315 

127,625 

91,631 

59,289 

26,955 

8,959 

3,941 

810,822 
346,987 



59,035 

3,510 
10,675 
9,269 
7,304 
5,339 
6,935 
6,458 
2,334 

1,505 

1,230 

750 

512 

376 

444 

546 

546 

57 

22 

5 
1 

1 

17,175 
C) 
2,396 
4,631 
5,178 
2,574 

41,693 

23,521 

5,996 



'559,174 



512,101 

3,656 
11,481 
30,547 
59,321 
68,962 
50,844 
43,702 
54,996 
60,577 
21,739 

17,871 
15,208 
9,845 
6,344 
5,950 

11,199 
11,835 
17,187 
4,350 
2,357 



1,486 

563 

1,081 

47,073 

7,101 
13,041 
13,917 

9,148 

6,809 

218,078 
234,036 
107,010 



159,149 

2,752 

5,743 

14,141 

26,251 

25,652 

19,784 
13,798 
15,001 
16,381 
5,198 

3,469 
2,827 
1,841 
1,148 
1,066 

1,230 

1,270 

1,351 

144 

81 



66,425 
C) 

15,045 
17,367 
16,003 
8,145 

6,090 

138,483 
72,600 
14,491 



154,712 

2,752 

5,543 

12,903 

25,613 

25,531 

19,663 
13,151 
14,805 
16,064 
5,198 

3,305 
2,723 
1,713 
1,046 
934 

1,107 

1,168 

1,207 

129 

74 



60,709 

13,126 

14,910 

15,052 

8,145 

5,943 

130,601 
71,319 

13,501 



95,459 

4,537 
7,547 
12,353 
16,547 
15,119 

9,139 
6,747 
7,311 
7,135 
2,334 

1,711 

1,332 

784 

512 

410 

649 
546 
546 
67 
25 



(') 



(') 



56,355 

32,716 

6,590 



276,764 

529 
4,046 
12,351 
24,888 
33,611 

22,376 
24,244 
31,412 
34,442 
13,249 

11,908 
9,838 
6,386 
4,583 
4,063 

8,458 
3,887 
13,564 
3,332 
2,349 



962 
425 
356 



(*) 



(') 



75,535 

126,223 

75,116 



Virginia 



726,799 



574,212 

7,387 
39,785 
61,349 
73,062 

73,343 
67,748 
57,723 
48,686 
31,799 

26,854 

17,423 

14,259 

9,896 

8,226 

17,415 

5,983 

6,793 

1,253 

122 

54 

44 

1 

2 

152,537 

3,470 

23,394 
46,638 
45,263 
23,106 
7,174 
3,542 

330,628 
237,769 
108,402 



'6,154,659 



5,659,081 

23,379 
136,076 
291,635 
457,376 
557,193 

603,551 
514,317 
493,065 
458,047 
318,991 

295,966 
213,412 
183,675 
140,226 
126,720 

312,671 

145,843 

237,233 

97,576 

15,697 

11,513 

14,447 

1,354 

8,568 

495,578 

'13,375 

62,183 
133,877 
147,649 
91,017 
33,937 
35,785 

1,925,452 
2,410,742 
1,818,465 



1,589,057 

16,737 

69,565 

133,320 

189,829 

215,001 

204,532 
175,471 
144,270 
113,236 
70,862 

60,277 
40,702 
32,657 
22,558 
20,033 
39,435 
15,055 
16,691 
3,287 
292 

134 

103 

5 

5 

653,370 

9,775 

132,143 
132,678 
175,253 
97,190 
36,430 
19,901 

1,262,921 
723,076 
251,430 



2,174,958 



1,557,466 

16,737 
67,822 
133,030 
135,437 
209,830 

201,800 
173,447 
142,184 
111,732 
69,500 

59,455 
40,222 
32,177 
22,180 
19,631 
38,473 
14,611 
15,309 
2,919 
259 

113 

39 

5 



3,449 

120,153 
169,246 
168,482 
95,480 
36,230 
19,447 

1,210,901 
717,954 
246,103 



949,090 

27,895 
92,160 
116,321 
130,323 
123,344 

109,994 
79,566 
65,952 
53,943 
33,730 

28,216 
13,627 
14,753 
10,429 
8,760 
18,451 
6,594 
7,295 
1,469 
132 

67 
52 
3 
4 



493,338 
343,530 
114,859 



4,042 

50,548 

116,715 

206,747 

262,627 

309,377 

262,405 

277,759 

275,504 

202,196 

192,634 

140,182 

125,717 

97,148 

88,708 

228,905 

109,402 

187,153 

80,884 

13,025 

9,394 

11,489 

947 

7,212 

1,039 



641 ,498 
1,327,359 
1,292,902 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



113 



Table 18. —ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 

returns 



Number of 
joint returns 



Adjusted 
gross income 



(7houa»nd 
dotUra) 



Total 
exemptions 



( Thouamnil 
doltara) 



Exemptions 
other than 

age or 

blindness 

( Thouaand 

doltara) 



Taxable income 



Number of 
returns 



(Thouaand 
doltara) 



Income tax 
after 
credits 

(Thauaand 
dot lata) 



Grand total. 



Taxable returns, total. 

Under $1, 000 

il^OOO under S2,000. , 
S2, 000 under S3, 000. . 
13, 000 under S4, 000. . 
$4, 000 under $5, 000. . 



p,000 under i 
»6, 000 under i 
S7,000 under i 
$8,000 under i 
§9,000 under \ 

^10,000 under 
S11,000 under 
£12,000 under 
S13, 000 under 
$14,000 under 



!6, 000. . . 
;7, 000. . . 

•e, 000. . . 
;9, 000. . . 

ilO, 000. . 

411,000. 
|12, 000. 
S13, 000. 
114,000. 
$15,000. 



if 15, 000 under $20, 000 

$20,000 under 125,000 

$25, 000 under S50, 000 

$50,000 under $100,000 

$100, 000 under $150, 000. . . 

$150,000 under $200,000... 
$200,000 under S500, 000... 
$500,000 under $1,000,000. 
$1, 000, 000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 
Under $1,000. 



$1,000 under $2,000, 
$2,000 under $3,000. 
$3,000 under £4,000. 
$4,000 under $5,000. 
$5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Grand total. 



Taxable returns, total. 

Under $1,000 

$1,000 under $2,000.. 
$2, 000' under $3,000.. 
$3,000 under $4,000.. 
$4,000 under $5,000.. 

$5,000 under $6,000.., 
$6, 000 under $7, 000. . 
$7,000 under £8,000.. 
^8,000 under S9, 000.. 
$9,000 under $10,000. 



$10, 000 under $11, 000 

211,000 under 812,000 

$12, 000 under |l3, 000 

£13,000 under £14,000 

$14, 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 $1, 000 

il, 000 under $2, 000 
2, 000 under £3, 000 
3, 000 under £4, 000 
4,000 under $5,000 
5, 000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



Washin^on 



821,898 

24,303 
62,921 
58,712 
81,220 

39,970 

100,512 
100,136 
78,679 
65,042 
45,346 

31,183 
22,012 
15,177 
9,145 
6,559 

15,700 
6,015 
7,695 
1,333 
158 

46 
29 



165,824 

7,337 

74,320 
33,174 
24,099 
16,052 
5,554 
5,288 

477,662 
394,937 
115,123 



530,808 



392,189 

11,566 
40,288 
48,515 
44,098 
51,704 

48,231 
46,669 
33,332 

24,108 
14,101 

8,043 
4,949 
3,357 
2,891 
1,692 

4,409 

1,821 

1,985 

378 

26 

12 

11 
3 



60,327 
36,751 
23,100 
11,550 
2,333 

333,013 
168, 216 

29,579 



556,153 

3,804 
19,439 
42,063 
53,208 

75,220 
84,849 
66,371 
59,985 
41,923 
29,984 
20,847 
14,744 
8,712 
6,026 

14,702 

5,582 

6,904 

1,251 

148 

39 
25 

4 
1 

85,607 

5,093 

13,172 
23,364 
19,572 
14,123 
5,128 
5,155 

199,238 
333,470 
109,002 



'5,695,080 



20,678 

91,447 

148,355 

284,369 

406,963 

551,287 
652,339 
583,250 
551,923 
429,017 
326,523 
252,160 
189,393 
123,069 
94,773 
266,151 
134,302 
244,506 
86,555 
19,979 

7,942 
7,702 
3,132 
1,307 

212,953 

'38,401 

32,926 
48,564 
60,454 
54,044 
23,956 
31,410 

1,133,355 
2,303,421 
1,758,304 



1,725,309 



1,432,947 

14,582 

42,677 

56,861 

110,690 

143,579 

183,452 
212,647 
165,446 
148,045 
96,972 
68,105 
46,633 
35,096 
19,393 
14,043 

33,347 

14,013 

18,177 

3,187 

317 

110 

62 

11 

2 

292,362 

11,809 

65,345 
59,953 
59,611 
48,479 
19,987 
27,178 

633,573 
838,620 
253,116 



14,582 
40,353 
54,094 
104,510 
138,324 

183,314 
208,718 
162,365 
146,466 
96,356 

67, 286 
45,994 
X,496 
19,113 
13,663 

32,810 

13,295 

17, 126 

2,962 

230 

99 

46 

10 

1 



11,194 

59,930 
47,074 
52,274 
46,117 
18,377 
26,4'71 

587,834 
824,130 
247, 241 



821,898 

24,303 
62,921 
53,712 
81,220 
89,970 

100,512 
100,136 
78,679 
65,042 
45,346 

31,183 
22,012 
15,177 
9,145 
6,559 

15,700 

6,015 

7,695 

1,333 

158 

46 
29 



3,008 



323,371 
390,041 
115,057 



3,975 

38,030 

72,340 

132,183 

205,672 

279,105 
342,094 
330,582 
323,151 

271,174 

211,673 

171,272 

129,452 

88,087 

63,202 

200,209 

104,490 

200,676 

74,936 

17,304 

6,626 
6,437 
1,864 
1,304 

4,658 



456,635 
1,546,334 
1,282,539 



West Virginia 



3,230 
18,201 
26,103 
37,736 

39,697 
42,254 
X,672 
22,120 
13,659 

7,642 
4,350 
3,257 
2,725 
1,527 

4,110 

1,539 

1,753 

325 

23 

9 

8 
3 



72,308 

15,568 

22,987 

13,543 

9,773 

1,337 

(*) 

155,803 

150,177 

27,821 



^2, 336,150 



9,329 

60,077 

122,007 

153,205 

233,863 

263,527 
302,591 
248,344 
203,133 
132,923 

84,276 
56,695 
41,951 
38,833 
24,465 

74,921 
40,538 
65,576 
24,450 
3,213 

2,047 
2,773 
1,607 



195,656 
(') 
28,091 
53,616 
57,794 
39,179 
10,286 

763,435 

1,161,093 

461,622 



958,097 



630,831 

6,940 
29,636 
56,217 
67,930 
95,782 

102,208 

103,189 

74,544 

51,162 

X,450 

16,666 

10,025 

7,478 

6,130 

3,325 

9,444 

4,170 

4,533 

834 

63 

25 
23 

7 



277, 216 

62,562 
32,239 
66,339 
43,239 
10,129 

525,394 
369,878 
62,825 



929,306 



667,851 

6,940 
28,309 
53,957 
66,598 
94,386 

100,745 

101,928 

73,279 

50,433 

30,316 

16,567 
9,827 
7,219 
6,041 
3,166 

9,086 

3,912 

4,285 

756 

58 

20 

17 



261,455 
(') 

57,424 
75,931 
63,269 
42,643 
9,995 

503,319 
365,026 
60,961 



392,139 

11,566 
40,238 
48,515 
44,098 
51,704 

48,231 
46,669 
33,332 
24,108 
14,101 

8,043 
4,949 
3,357 
2,891 
1,692 

4,409 

1,821 

1,985 

378 

26 

12 



(') 



(*) 



197,275 
166,441 
29,577 



1,449 

23,941 

51,690 

67,860 

110, 360 

129,926 
164, 357 
143,268 
126,392 
85,271 

57,247 
39,760 
29,268 
27,966 
13,526 

56,961 
32,767 
53,862 
20,901 
2,620 

1,564 
2,218 
1,441 



(') 



(*) 



255,943 
649,214 
345,101 



733,881 

795 

7,598 

14,416 

25,963 

40,320 

56,284 
68,846 
67,346 
66,681 
56,651 

44,324 
36,483 
27,832 
19,331 
15,335 
47,045 
26,895 
61,466 
31,704 
8,278 

3,531 

3,733 

1,328 

646 



89,592 
316,308 
327,981 



272,502 
291 
4,773 
10,290 
13,641 
22,282 

26,099 
33,212 
29,041 
26,171 
17,666 

12,029 
8,439 
6,300 
6,135 
4,207 

13,291 
8,577 

16,895 
8,863 
1,340 

853 

1,289 

818 



51,277 
132,189 
89,036 



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



114 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thoummnd 



Total 
exemptions 



( Thautand 
dottara) _ 



Exemptions 
other than 

age or 

blindness 

(Thouaand 

doltmrm) 



Taxable inccole 



Number of 
returns 



(Thtxi»»nd 
dolUtt) 



Inccme tax 
after 

credits 

(ThauKMnd 
doltarn) 



Grand total. 



Taxable returns, total. 



Under $1, OOO 

41,000 under 42,000., 
52,000 under S3, 000. 
S3, 000 inder S4,000. 
$4,000 under $5,000. 




415, 000 under S20, 000 

S20, 000 under S25, 000 

S25, 000 under S50, 000 

S50,0OO under $100,000 

$100, 000 under $150, 000 

If 150, 000 under $200, 000 

S200, 000 under S500, 000. .. , 
$500,000 under $1,000,000.. 
Jl, 000, 000 or more 



Nontaxable returns, total.. 
No adjusted gross inccme. 



Under $1, 000 

il,000 under $2,000. 
^2,000 under S3,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 
$5,000 or more 



Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Grand total. 



Taxable returns, total. 

Under $1, 000 

! 1,000 under $2,000.. 
2,000 under $3,000.. 
3, 000 under S4, 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 $11, 000 

i '^11,000 under S12,000 
12,000 under $13,000 
13,000 under S14,000 
14, 000 under $15, 000 

i 15, 000 under $20,000 
20,000 under $25,000 
25,000 under S50,000 
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 $1,000 

11, 000 under $2,000 

I 2, OOO under $3, 000 

.3, 000 under S4, 000 

.4,000 under $5,000 

.5, 000 or more 

Returns under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



33,829 
100,035 
103, 587 
131,246 
140,297 

147,780 
123,545 
102,184 
63,842 
44,090 
28,528 
18,949 
11,729 
7,470 
6,675 

15,046 

6,011 

8,777 

1,674 

211 

77 

83 

5 

3 

292,116 

10,508 

131,947 
71,167 
37,437 
19,617 
12,615 
8,825 

792,285 
490,125 
105,379 



89,404 

3,108 
9,469 
7,230 
7,504 
10,332 

11,230 
10,848 
7,286 
7,883 
4,041 

2,904 

1,713 

1,415 

1,058 

496 

1,090 

759 

962 

69 

3 

3 

1 



26, 319 

2,080 

11,535 
5,710 
3,372 
1,893 

1,729 

63,206 
42,044 
10,473 



684,461 

6,627 
32,226 
49,236 
86,603 

109,532 
106,853 
91,078 
61,117 
42,348 

26,946 
18,125 
10,740 
7,158 
6,163 

13,843 

5,704 

7,950 

1,554 

174 

66 
69 
3 
2 



6,055 

27,656 
45,633 
29,251 
16,096 
11,005 
8,122 

310,732 

418,948 

98,599 



'6,991,732 



28,223 
145,268 
258,811 
460,445 
631,878 

812,108 
801,130 
761,984 
539,743 
416,845 

298,674 
217,150 
146,262 
100,622 
96,993 

257,284 
133, 343 
292,639 
107,665 
25,106 
13,217 
22,742 
3,251 
4,433 

415,916 
'18,361 
60,293 
103,145 
91,004 
66,994 
57,526 
55,315 

1,887,226 
3,381,926 
1,722,580 



2,439,732 



1,863,358 

20,297 
69,465 
103,954 
160,964 
233,039 

300,059 
282,739 
220,060 
142,928 
95,620 

62,257 
40,586 
25,459 
16,564 
15,793 

34,196 

14,018 

20,539 

4,013 

454 

173 

166 

10 

5 

576,374 
18,590 
137,385 
144,570 
99,713 
71,931 
54,565 
49,620 

1,114,473 

1,090,752 

214,507 



2,321,227 



1,816,174 

20,297 
65,786 
97, 569 
152,017 
226,406 

294,532 
279,004 
217,632 
141,440 
94,286 

61,100 

39,974 

24,679 

16,049 

15,387 

32,944 

13,366 

19,297 

3,721 

^7 

151 

129 

7 



505,053 

16,880 

112,060 
114,314 
88,060 
70,330 
53,852 
49,557 



1,017,571 

1,076,240 

227,416 



1,101,149 



33,829 
100,035 
103,587 
131,246 
140,297 

147,780 
123, 545 
102,184 
63,842 
44,090 

28,528 
18,949 
11,729 
7,470 
6,675 

15,046 

6,011 

8,777 

1,674 

211 

77 

83 

5 

3 



5,746 



514,368 
481,541 
105,240 



3,815,567 



5,042 

59,463 

123,104 

242,239 

316,634 

404,596 
401,831 
433,161 
320,241 
266,977 

194,661 
147, 191 
101,490 
70,364 
68,088 

188,881 

101,464 

227, 566 

86,458 

19,425 

9,919 

16,914 

2,822 

3,331 

3,705 



749,616 
1,827,304 
1,238,647 



Wyoming 



75,511 



62,407 

1,719 
3,081 
3,555 
7,063 

9,067 
9,681 
7,286 
6,777 
4,041 

2,837 

1,615 

1,415 

1,025 

496 

1,058 

726 

896 

62 

3 

3 

1 



13,104 
(') 

(') 

4,006 
2,430 
1,471 

(') 

28,085 
37,289 
10,137 



'592,699 



562,171 

2,535 
13,877 
17,742 
25,969 
47,314 

61,877 
69,278 
55,102 
66,665 
38,452 

30,351 

19,726 

17, 587 

14,424 

7,190 

18,483 

16,840 

33,019 

4,483 

341 

509 

207 



X,523 
'6,347 
5,569 
7,936 
8,101 
6,558 

8,711 

133,638 
295,701 
163,360 



211,472 



162,257 

1,865 
7,367 
7,690 
10,245 
19,236 

22,997 
23,220 
18,200 
18,392 
9,305 

6,579 
3,757 
3,358 
2,121 
1,211 

2,380 

1,724 

2,434 

160 

7 

7 

2 



49,215 
3,968 

11,754 
10, 325 
8,615 
6,457 
8,096 

91,990 
95,742 
23,740 



202, 372 



158,585 

1,865 
6,713 
7,366 
9,659 
18,649 

22,935 
22,967 
17,830 
18,191 
9,»5 

6,559 
3,598 
3,278 
2,062 
1,211 

2,222 

1,684 

2,334 

142 

7 

6 

2 



43,787 

3,721 

10,581 
8,536 
6,519 
6,334 

8,096 

84,411 
94,856 
23,105 



89,404 

3,108 
9,469 
7,230 
7,504 
10,332 

11,230 
10,848 
7,286 
7,883 
4,041 

2,904 
1,713 
1,415 
1,058 
496 

1,090 

759 

962 

69 

3 

3 

1 



(') 



(') 



38,286 
41,288 
10,473 



326,366 

422 
4,691 
8,017 
12,609 

21,871 

31,036 
36,233 
29,581 
36,909 
24,300 

19,463 
13,592 
12,408 
10,927 



14,249 

13,644 

26,759 

3,818 

323 

385 

191 



C) 



(') 



47,900 
158,109 
120,647 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



115 



Table 18.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX BY ADJUSTED GROSS INCOME CLASSES AND STATES— Continued 



Adjusted gross income classes 



Wimber of 
returns 



Number of 
joint returns 



Adjusted 
gross income 



(Thctjaand 
dotUra) 



Total 
exemptions 



doltara) 



Exemptions 
other than 

age or 
blindness 

(ThouBUtd 
doltari) 



Taxable Inccine 



Number of 
returns 



(Thouamnd 
dolUra) 



Income tax 
after 

credits 

(Thaumand 
dottara) 



Other areas'^ 



Grand total 

• 

Taxable returns, total 

Under $1, 000 

tl, 000 under 42, 000 

$2, 000 under S3, 000 

h, 000 under S4, 000 

Y,, 000 under $5, 000 

A5, 000 under ^6, 000 

$6, 000 under S7, 000 

£7, 000 under £8, 000 

S8, 000 under S9, 000 

$9, 000 under $10, 000 

410, 000 under ill, 000 

Sll, 000 under S12, 000 

S12,000 under |l3,000 

S13, 000 under SU, 000 

$14, 000 under $15, 000 

$15, 000 under $20, 000 

$20, 000 under $25, 000 

S25, 000 under S50, 000 

$50, OOO under $100, 000 

$100, 000 under $150, 000. .. . 

$150, OOO under $200, 000 

S200,000 under 1500,000 

S500, 000 under $1, 000, 000. . 
$1, 000, 000 or more 

Nontaxable returns, total.... 

No adjusted gross income... 

Under $1,000 

$1,000 under $2,000 

$2, 000 under S3, 000 

£3, 000 under £4, 000 

£4,000 under $5,000 

;p5, 000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10, 000 or more 



176,202 

105,815 

4,475 
22,563 
16,286 
9,709 
9,111 

10,499 
5,897 
4,311 
4,657 
3,014 

3,033 
1,967 
2,042 
1,754 
1,514 

3,061 
811 
796 
214 
94 

6 

1 

70,387 

9,177 

27,748 

14,627 

7,982 

5,333 

2,359 

3,161 

129,370 
31,176 
15,656 



(') 



2,324 
5,542 
5,248 
5,293 

7,337 
4,321 
3,227 
3,062 
3,014 

2,526 
1,790 
1,784 
1,607 
1,460 

2,656 

634 

529 

153 

53 



35,410 

5,151 

8,940 
7,223 
5,691 
4,983 






52,043 
22,872 
13,420 



'698,404 

596,616 

3,778 
30,384 
40,6J4 
33,420 
40,639 

57,682 
38,007 
32,324 
39,487 
28,685 

31,701 
22,705 
25,286 
23,468 
21,960 

51,442 
17,761 
28,230 
13,710 
12,513 



1,538 
1,262 
101,788 
=1,393 
11,804 
20,997 
19,465 
18,530 
10,660 
21,725 

228,918 
213,089 
256,397 



301,047 

163,452 

2,685 
15,793 
19,725 
15,899 
18,269 

19,733 
10,926 

7,837 
10,277 

8,306 

7,166 
4,503 
4,575 
4,223 
3,002 

6,461 

1,658 

1,683 

622 

88 



137,595 

11,904 

33,525 
33, 245 
20,321 
18,639 
7,598 
12,313 

197,653 
68,600 
34,794 



161,289 

2,685 
15,584 
19,508 
15,683 
18,178 

19,517 
10,709 

7,403 
10,277 

8,125 

7,144 
4,486 
4,575 
4,201 
2,972 

6,395 

1,542 

1,587 

616 



134,903 

11,724 

32,785 
31,963 
19,893 
18,689 
7,598 
12,251 

194,290 
67,552 
34,350 



105,815 

4,475 
22, 563 
16,286 
9,709 
9,111 

10,499 
5,897 
4,311 

4,657 
3,014 

3,033 
1,967 
2,042 
1,754 
1,514 

3,061 

811 
796 
214 
94 



3,067 



365,600 

719 
11, 367 
16,733 
13,609 
17,817 
30,974 
22,806 
19,503 
24,491 
17, 201 
21,024 
15,258 
18,297 
17,060 
16,989 

39,955 
14,424 
23,X5 
9,875 
11,742 



1,222 
1,229 



61,828 
116,359 
192,579 



83,123 

146 
2,303 
3,086 
2,738 
3,503 

6,227 
4,674 
3,817 
4,890 
3,263 

4,056 
3,284 
3,876 
3,690 
3,670 
9,219 
3,801 
7,549 
3,169 
5,074 



459 
624 



11,776 
22,876 
48,471 



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

^Includes data for the District of Columbia. 

•^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, 

^Adjusted gross income less deficit. 

^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

'Deficit. 



116 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



i i 



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&> 01 0) 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



117 



■a^ 



S" 



§ 3 S 



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rH iH ON r- & 
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119 



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5,511 
9,360 
10,785 
10,623 
16,517 


15,415 
16,307 
16,756 
16,552 
4,450 


6,347 
3,351 
1,913 
1,441 
973 


2,818 

1,074 

1,580 

342 

40 


SS 


^£l O rt 


646 

5,152 

14,242 

19,693 

36,353 


40,711 
54,287 
66,816 
84,104 
25,971 


44,234 
25,772 
15,843 
14,260 
10,672 


35,763 
18,210 
41,678 
19,205 
4,026 


Is 

aito"" 


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*— TOi-tmTOTO TOP-mu 





INDIVIDUAL INCOME TAX RETURNS FOR 1961 



121 



85 

e ■ 



lei 



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213 


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122 



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



85 
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3 0*^fM ocvjcmt^ mif^t»\vc^ to<N-«teorH ■-I'-f c^'^rg 

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3 c^ ^ m ^ 



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533 



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lO nDTO 



TOt^O— <\D ONCMTOf-f- i-t 1^ iH (^ -t p-*i-t-rf(M OO rgc^p^ 

r-(^nioNp ^c^rHin-* t^sfomoo F-pc^toc^ Pcm (^vO<*l 

r-oF-c^ t-ONCMTOm ScjnWnoo ■^CT'O-h.-^ tj-tM i-irtrj 



\0 -^ <M <N ni 



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r-.-l»Nfo ^^^DSln(M nOO^CMOn invOTO?y 

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3 rH p <^ W 

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mm Q <M >f 

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c^ S r- m R 
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4,662 
3,024 
1,463 
1,274 
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656 

209 
21 


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assays 

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♦» -p ** 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



123 



■a » 



8 = 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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l> 1> S' c 

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n u-1 H O r 
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tM Q On t^ nO 
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ON CM ^ CM ■-) 



m t-- TO TO nS 

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CM r^ C^ 

321 -* 



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fONininoN TOONiHinc^ 



m^NO-OCM inrHOC 

anjTOOC^ C-rHinC 

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cMr*ONnjvo O'C^w-'fTO 

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rHCynjf^r^ nCMCMrHi-l 



fy r- m ^ (M 



3 ON c^ NO 

33!?a 



n tn t^ 



rH NO :J l-l ON 
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in 3- CM oj to 

f^ r^ m (S <o 



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■> ff ^ f- c 

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CMOC^OON rHrHfNJinri rHH 

miniHONin inc~-ONCNj 

CM r-l rH r-i 



-4- TO --t c^ t^ m vo 

m On CNJ rH -^ <N t> 
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^onl^^cM c--J<T.f^TO 

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rO-HC--* TOTOinON--t 



m CM -* NO t- 

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tnincMtn rHo^^J^c^ noc^c-c^c 
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nDTO ©000<^ OnTOOTOnO inONONrHr 



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33S 



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a m 



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33 

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c^ o m en c^ 

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m C^ On 

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c^ -J- H nj c- 
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126 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



8 = 

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33 = 



in CM On <A 0\ 

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n o» u 

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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



127 



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VA O CTv 



0\ rH to tn -t 
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sa^ 



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rH lA to t- r^ 
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rH y3 -4- 
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c^ lA \o \D n 
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aa- 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



133 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



137 



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138 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



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16,974 
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18,949 
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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



139 



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140 



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141 



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142 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



145 



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146 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 21.— RETURNS WITH TAXABLE INCOME— SELECTED SOURCES OF INCOME, TOTAL ITEMIZED DEDUCTIONS, AND TAXABLE INCOME BY MARGINAL TAX RATE CLASSES 

PARI I.— JODH REroRMS AND RETURNS OF SURVIVING SPOUSE 



Marginal tax rate classes 



Number of 
returns 



Adjusted 
groaa 
income 



(Theummnd 



Salaries and wages (net) 



Number of 
returns 



(Thoumand 



Business or profession 



Net profit 



Number of 
returns 



Amount 

(Thousand 



Number of 
returns 



Amount 
(Thou»mnd 
doltmrm) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Total 

20 percent 

22 percent 

26 percent 

30 percent. ^ 

3^ percent 

38 percent 

43 percent 

47 percent 

50 percent 

50 percent (returns with capital gains tax only) 

50 percent (r«tums with capital gains tax and normal tax and surtax 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

87 percent (returns eligible for 87 percent limitation) 

89 percent 

90 percent 

91 percent 



30,777,982 



244.977.796 



28,059,805 



197,700,525 



4,048,154 



20,330,833 



397,056 



18,363,506 

9,002,319 

2,029,388 

574,347 

267,437 

158,210 
104,517 
72,286 
57,992 
542 

82,199 
35,446 
25,015 
31,974 
24,001 

11,745 
6,401 
3,654 
3,390 
2,016 

1,028 

642 

403 

5 

812 

208 
198 



96,187,363 
79,926,302 
26,967,223 
10,523,037 
6,268,823 

4,536,474 
3,514,279 
2,820,094 
2,563,034 
261,024 

7,886,863 
1,779,105 
1,391,477 
2,027,369 
1,886,013 

1,122,965 
727,026 
430,916 
549,425 
372,926 

222,030 
154,188 
106, 565 
17,839 
234,522 

109,588 
177,639 



16,706,253 

8,521,136 

1,820,952 

456,837 

192,051 

109,215 
69,029 
47,629 
38,133 
341 

57,320 
24,048 
16,525 
21,163 
16,167 

7,399 
4,236 
2,569 
2,226 
1,281 

671 
403 
257 
3 
489 

128 
lU 



34,953,952 

71,823,501 

21,707,461 

6,683,233 

3,255,188 

2,083,151 

1,436,902 

1,107,103 

973,329 

11,369 

2,048,396 
673,589 
505,337 
728,232 
627,047 

360,238 
221,567 
148,553 
137,547 
90,182 

49,126 
29,719 
20,970 
67 
46,774 

11,820 
8,563 



2,499,337 
883,085 
286,105 
139,049 
73,335 

49,525 
33,178 
23,167 
18,608 
44 

18,078 
10,329 
6,753 
3,482- 
6,312 

2,617 

1,306 

664 

592 

284 

124 
91 
55 



6,787,021 
4,104,122 
2,322,742 
1,651,139 
1,239,1U 

942,254 
736,651 
563,012 
512,273 
760 

620,945 
301,941 
229,207 
316,236 
275,011 

131,237 
77,426 
40,517 
41,906 
18,307 

U,034 
7,909 
4,937 

6,717 

3,969 
4,891 



597,263 
195,100 
49,616 
17,699 
10,073 

6,290 
4,360 
3,525 
3,055 
199 

6,561 
1,961 
1,180 
1,844 
1,805 

982 
565 

408 
390 
2U 

149 
89 
48 



548,568 
186,641 
73,066 
46,387 
62,200 

25,873 
22,793 
20,971 
15,118 
7,142 

95,565 
U,U7 
11,375 
17,365 
18,866 

11,831 
8,987 
9,100 
8,781 
6,151 

5,729 
1,788 
1,594 
298 
4,620 

3,021 
6,293 



Marginal tax rate classes 



Sales of capital assets 



Net gain 



Number of 
returns 



dolUrmj 



^Thousand 



Dividends (after 
exclusions) 



Number of 
returns 



(Thoutmnd 
dolUrm) 



Interest received 



Number of 
returns 



(Thoummnd 
dotlmrm) 



Total itemized 
deductions 



Number of 
returns 



(Thouumnd 
datura) 



Taxable 
incone 



(Theuww n d 
dolUrt) 



(9) 



ClO) 



(11) 



(12) 



CU) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



Total 

20 jercent 

22 percent 

26 percent 

30 percent 

34 percent 

33 percent 

43 percent 

47 percent 

50 percent 

50 percent ( returns with capital gains tax only) 

50 percent (returns with capital gains tax and normal tax 

and surtax )^ 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

87 jercent (returns eligible for 87 percent limitation),. 

89 percent 

90 percent 

91 percent 



2,925,961 



708,672 



403,452 



2,932,643 



6,037,068 



18,417,098 



30,366,725 



139,818,308 . 



1,037,563 
817,381 
425,691 
212,157 
121,925 

78,135 
57,508 
43,339 
37,563 
542 



82,199 
22,501 
15,381 
19,786 
15,430 

7,874 
4,283 
2,44A 
2,263 
1,305 

722 
464 
299 
2 
605 

153 
145 



806,413 
727,785 
602,055 
460,131 
417,214 

372,704 
346,714 
309,969 
275,586 
233,507 



2,110,552 
228,661 
180,811 
266,261 
283,573 

164,763 

107,233 

70,431 

95,599 

56,032 

30,900 
20,183 
10,098 
16 
34,012 

14,241 
14,052 



256,015 
193,537 
105,136 
51,735 
29,581 

19,810 

13,614 

9,060 

6,945 



5,077 
3,510 
5,572 
3,875 

1,896 

1,013 

706 

601 

432 

187 

105 

66 



144,325 

102,617 

56,793 

30,062 

18,354 

13,188 
9,464 
6,593 
5,026 



3,482 
2,406 
4,124 
2,396 

1,451 
792 
567 
474 
366 

154 
90 
55 



743,796 
337,406 
524,297 
270, lU 
153,517 

101,313 

72,658 

53,406 

46,214 

457 



76,154 
28,546 
19,940 
26,762 

20,321 

10,463 
5,322 
3,365 
3,123 
1,934 

981 
616 
391 
3 
794 

202 
195 



517,891 
621,315 
558,397 
465,100 
393,326 

337,194 
297,462 
275,731 
282,235 
23,738 



1,652,026 
200,501 
173,208 
281,399 
300,947 

208,928 
152,239 
117,113 
157,075 
122,487 

78,423 
61,014 
49,216 
14,485 
137,243 

66,847 
131,277 



2,229,502 

2,013,745 

380,773 

353,065 

182,918 

116,554 
79,209 
56,823 
46,959 
506 



71,393 
29,384 
20,450 
26,515 
19,863 

9,904 
5,334 
3,084 
2,913 
1,723 

883 
552 
352 
5 
696 

179 

177 



920,381 
780,580 
457,472 
268,550 
188,723 

U9,150 
116,803 
92,997 
82,966 
7,549 



249,936 
63,913 
45,965 
65,595 
58,274 

33,402 
18,637 
12,999 
12,713 
7,873 

3,717 
2,646 
1,857 
7 
4,376 

1,589 
1,596 



10,568,391 

5,384,349 

1,326,473 

430,031 

218,173 

136,675 

91,173 

66,352 

53,643 

521 



80,185 
33,606 
23,632 
30,663 
23,151 

11,336 
6,230 
3,571 
3,346 
1,996 

1,020 

632 

403 

5 

311 

203 

197 



13,300,586 
3,861,081 
2,913,964 
1,311,050 

758,059 

558,419 
435,718 
351,540 
321,334 
40,326 



1,149,725 
228,193 
176,176 
262,075 
249,227 

152,877 
101,531 
73,793 
87,081 
59,244 

40,020 
25,544 
20,699 
3,509 
60,175 

26,503 
47,446 



37,027,336 
50,093,145 
19,396,793 
7,962,703 
4,860,934 

3,592,003 
2,821,984 
2,293,980 
2,101,578 
218,930 



6,545,918 
1,465,979 
1,155,125 
1,689,938 
1,580,443 

942,880 
610,933 
398,813 
454,615 
309,043 

179,695 

127,209 

84,964 

14,315 

222,564 

82,616 
129,735 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



147 



Table 21.— RETURNS WITH TAXABLE INCOME— SELECTED SOURCES OF INCOME, TOTAL ITEMIZED DEDUCTIONS, AND TAXABLE INCOME BY MARGINAL TAX RATE 

CLASSES— Continued 



PAKT II.— SEPARATE RETURNS OF HUSBANDS AND WIVES AND OF SINGLE PERSONS NOT HEAD OF HOUSHIOLD OR SURVIVING SPOUSE 












Number of 

returns 


Adjusted 
gross 
inccme 

doi/araj 


Salaries and wages (net) 


Business or profession 




Number of 
returns 


Amount 

(Thcumand 
dotlmra) 


Net profit 


Net loss 




Number of 
returns 


Amount 

(ThMia»nd 
doijaraj 


Number of 
returns 


Amount 
fTTiotiaand 
doIUrt) 








(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 


16,658,845 


59,417,045 


15,171,797 


49,087,068 


744,112 


1,966,937 


129,339 


142,604 




9,556,699 

4,790,469 

1,582,086 

414,216 

124,389 

58,135 
35,641 
23,618 
16,584 
231 

22,778 
13,218 

8,752 
10,261 

8,492 

5,465 
3,057 
2,029 
1,832 
990 

683 
489 
280 
61 
671 

265 
232 


19,399,979 

20,122,112 

9,953,367 

3,585,176 

1,404,841 

821,774 
595,868 
455,716 
370,962 
79,782 

1,436,614 
329,163 
243,950 
323,282 
324,644 

262,189 
174,994 
129,357 
140,623 
39,907 

74,061 

53,613 

40,614 

140,541 

116,394 

67,100 
107,036 


8,632,701 

4,523,529 

1,472,043 

356,037 

91,133 

35,797 
19,608 
U,907 
7,671 
68 

7,6X 
4,799 
4,125 
3,663 
3,233 

1,941 
995 
824 
616 
326 

246 

144 

90 

18 

176 

59 

43 


16,962,523 

18,477,544 

8,821,166 

2,760,192 

842,177 

360,740 

214,836 

137,837 

94,427 

1,749 

142,409 
65,131 
55,369 
53,969 
60,257 

45,713 
31,470 
23,041 
18,902 
10,553 

8,938 
7,698 
5,066 
1,828 
10,274 

2,902 
2,716 


462,784 

153,553 

60,276 

26,134 

12,705 

7,729 
4,399 
4,069 
3,179 
15 

2,527 
2,653 
1,210 
1,623 
1,051 

948 

. 495 

217 

252 

90 

72 

44 

6 

55 

20 
8 


690,151 
449,438 
225,047 
136,584 
89,503 

63,889 
52,975 
46,348 
36,249 
123 

46,715 
34,829 

18,201 
31,776 
21,737 

22,167 

12,373 

8,181 

9,043 

4,123 

3,391 
1,333 
(') 
2,638 
2,412 

1,946 
823 


64,944 

36,126 

15,075 

5,534 

2,166 

1,382 

827 
626 
361 
42 

1,033 
351 
(') 

379 
475 

246 
149 
(') 

80 
65 

41 
57 
30 
17 
63 

19 
27 


52,719 




28,477 




12,924 




11,452 




2,928 




3,839 




1,570 




1,900 




2,667 




3,261 


50 pei^ent (returns vrLth capital gains tax and normal tax and surtax)^ 


13,017 
2,660 




(') 




3,380 




2,983 




1,315 




1,228 




( = ) 




1,132 




717 




768 




507 




642 




1,646 




1,139 




563 




811 








Sales of capital assets^ 


Dividends (after 
exclusions) 


Interest 


received 


Total itemized 
deductions 


Taxable 
income 


Marginal tax rate classes 


Net galji 


Net loss 


Number of 
returns 


Amount 

rrhouaand 
ddi/araj 


Number of 
returns 


Amount 

fTTKwaand 
dollmrm) 


Number of 
returns 


Amount 

CTTiMiaand 
doJiaraJ 


Number of 

returns 


Amount 

<toltmr») 


Number 

of 
returns 


Amount 
doiiaraj 


CTTwuaand 
doJ/araJ 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


927,120 


1,392,80V 


205,127 


127,006 


1,361,001 


3.046,361 


2,218,530 


1,403,010 


4,104,220 


4,289,743 


37.543,943 




321,000 

211,574 

152,134 

97,915 

43,984 

27,208 

17,602 

13,561 

8,913 

231 

22,778 
7,703 
5,088 
5,673 
4,890 

3,291 
1,890 
1,053 
1,100 
609 

368 
345 
159 

40 
444 

176 
149 


184,096 
169,454 

141,176 
125,655 
87,785 

88,513 
72,007 
58,469 
56,824 

&;,865 

402,852 
49,703 
31,445 
56,127 
52,831 

36,857 
23,032 
14,394 
16,473 
12,467 

10,449 
5,598 
4,870 
3,006 

11,128 

6.346 


60,911 
48,773 
41,693 
16,981 
10,882 

6,023 
4,852 
2,633 

2,531 

1,337 
1,001 
2,087 
1,6*4 

897 
601 
525 
395 
194 

166 
89 
79 
18 

113 

52 
40 


39,133 

29,777 

21,439 

9,460 

7,298 

4,445 
3,633 
2,078 
1,873 

1,515 

754 

1,677 

1,314 

640 
517 
403 
332 
149 

134 
79 
66 
18 
91 

43 
33 


463,562 

307,313 

244,159 

138,380 

63,808 

39,046 
25,373 
13,198 
13,068 
202 

21,684 

10,327 

6,968 

3,796 

7,334 

4,698 
2,701 
1,823 
1,729 
923 

&44 
475 
274 
60 
649 

262 


330,434 
309,127 
260,217 
234,415 
182,935 

147,452 

138,229 

117,930 

93,342 

15,923 

613,079 
107,290 
67,347 
106,300 
123,700 

101,429 
69,397 
52,779 
67,369 
44,157 

37,701 
29,808 
23,932 
129,680 
76,546 

46,715 


345,304 
564,007 
400,472 
139,670 
74,023 

41,251 
26,576 
18,201 
13,638 
189 

19,411 

10,415 

6,640 

8,252 

6,758 

4,347 
2,539 
1,668 
1,535 
813 

579 
423 
231 
51 
535 

218 


410,273 
279,025 
2U,655 
149,121 

74,184 

53,793 
39,313 
29,638 
29,859 
1,699 

66,359 
22,129 
15,789 
18,584 
17,175 

12,161 
8,527 
5,673 
6,516 
3,220 

3,154 
2,068 
1,496 
1,211 
3,292 

1,574 


1,986,091 

1,348,570 

471,739 

125,529 

48,947 

28,418 
20,226 
15,874 
11,432 
211 

20,142 

10,154 

7,179 

8,035 

6,947 

4,908 
2,734 
1,841 
1,758 
954 

661 
471 
278 
60 
662 

260 
231 


1,428,351 

1,249,806 

570,276 

213,509 

115,973 

80,530 
63,662 
56,197 
46,163 
21,025 

244,252 
43,754 
32,022 
45,217 
44,552 

40,333 
29,966 
20,703 
25,415 
1".,669 

13,637 
11,321 
9,176 
41,598 
25,181 

15,499 
26,093 


3,203,067 




13,810,029 




7,588,910 




2,821,939 




1,116,443 




661,935 




485, X8 




370,873 




304,483 




53,493 


50 percent (returns with capital gains tax and nornial 


1,167,508 




269,230 




201,821 




265,555 




270,653 




215,566 




141,683 




106,443 


75 percent 


113,254 




74,146 




59,692 




46,799 




31,111 


87 percent (returns eligible for 87 percent limitation) 


93,870 
90,465 




51,295 


91 percent 


9 


,234 




229 


81,657 




190 


1,871 


30,675 



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



148 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 21.— RETURNS WITH TAXABLE INCOME— SELECTED SOURCES OF INCOME, TOTAL ITEMIZED DEDUCTIONS, AND TAXABLE INCOME BY MARGINAL TAX RATE 

CLASSES— Continued 

PART III.— RETURNS OF HEADS OF HOUSEHOLD 



Marginal taa rate classes 



Number of 
returns 



Adjusted 
gross 
income 

dofJaf J 



Salaries and wages (net) 



Number of 
returns 



Amount 

dottmrm) 



Business and profession 
net profit and loss 



Number of 
returns 



Net gain and loss f rem 
sales of capital assets 



Number of 

returns 



Amount 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Total 

20 percent 

21 percent 

2't percent 

26 percent 

30 percent 

32 percent 

36 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent (returns with capital gains tax only) 

50 percent (retiims with capital gains tax and normal tax and surtax)^ 
52 percent 

54 percent 

58 percent 

62 percent 

66 percent 

68 percent 

71 percent 

74 percent 

76 percent 

80 percent 

83 percent .• 

87 percent 

87 percent (returns eligible for 87 percent limitation) 

90 percent 

91 percent 



1,377,551 



7,540,465 



1,259,083 



6,182,668 



94,898 



291,678 



134,013 



184,169 



526,666 
524,793 
209,237 
58,633 
21,994 

11, U4 
6,206 
3,955 
2,878 
2,532 

1,728 
1,358 
35 
2,974 
1,648 

1,427 

1,206 

647 

367 

414 

243 
137 
70 
51 
127 

41 
1 
27 
16 



1,653,637 

2,658,294 

1,465,962 

561,436 

263,818 

159,862 
106,942 
76,784 
60,808 
65,118 

48,461 
41,034 
9,909 
210,694 
58,852 

56,049 
58,020 
36,673 
23,208 
32,041 

22,826 

13,684 

8,020 

6,801 

21,295 

10, U7 
1,771 
8,966 

10,057 



469,321 

499,676 

198,769 

51,463 

17,602 

7,975 
3,913 
2,758 
1,713 
1,453 

1,069 
603 
10 

1,241 
821 



(') 
(^) 



574 
463 



( = ) 



(') 



1,455,787 

2,448,976 

1,315,691 

441,933 

183,827 

91,155 
50,606 
39,279 
24,359 
28,205 

16,025 
10,225 
264 
33,001 
12,649 

16,171 
12,354 

'^' 

6,643 

(=■) 
2,785 
1,524 

(') 

1,305 

1,395 

859 

254 



42,695 

26,256 

9,298 

5,257 

3,452 

2,186 

1,229 

727 

796 

653 

481 
315 
14 
443 
636 



(') 



153 
191 



101 
111 



(^) 
(' 



59,957 
53,324 
36,843 
25,224 
21,969 

17,233 
10,811 
6,638 
8,649 
6,816 

8,585 
4 874 
^390 
7,208 
8,331 

2,312 
3,361 
(') 
3,232 
4,272 

3,134 
1,575 

(^) 

160 
376 
I52 
291 



26,407 
36,977 
27,896 
13,685 
8,570 

4,701 
3,380 
1,957 
1,782 
1,599 

1,082 

381 

35 

2,974 

1,239 

1,211 
976 
520 
250 
309 

186 

108 
57 
37 
94 



8,475 
16,567 
19,165 
18,U3 
11,713 

9,724 
9,767 
6,144 
6,110 
8,529 

6,689 
3,625 
9,146 
53,757 
10,430 

6,668 
5,977 
8,173 
2,881 
4,978 

3,836 
905 

1,484 
773 

2,330 

318 

431 
648 



Dividends (after 
exclusions) 



Interest received 



Total Itemized 
deductions 



Marginal tax rate classes 



Number of 
retiims 



Amount 
(Thvua^nd 
•Sollmwn) 



Number of 

returns 



Amount 
(Thatmmnd 
tlolUra) 



Number of 
returns 



Amount 

(Thcu*»nd 
dollmra) 



Taxable 
incoDK 



iktUra} 



(9) 



(10) 



(11) 



(12) 



(U) 



(14) 



(15) 



Total 

20 percent 

21 percent 

24 percent 

26 percent 

30 percent 

32 percent 

36 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent (returns with capital gains tax only) 

50 percent (returns with capital gains tax and normal tax and surtax)* 
52 percent 

54 percent 

58 percent 

62 percent 

66 percent 

68 percent 

71 percent 

74 percent 

76 percent 

80 percent 

83 percent 

87 percent 

87 percent (returns eligible for 87 percent limitation) 

90 percent 

91 percent 



166,739 



343,277 



289,272 



165,386 



857,681 



4,il7,481 



32,171 
49,080 
34,630 
18,290 
9,550 

5,685 
3,853 
2,295 
1,917 
1,527 

1,147 
1,044 
28 
2,832 
1,407 

1,213 

1,073 

516 

321 

337 

225 

123 
68 
46 

113 



27,457 
31,682 
26,565 
31,190 
20,322 

16,243 
15,579 
10,310 
9,416 
9,760 

7,660 

12,213 

519 

73,568 

14,620 

16,660 
18,480 
10,527 
6,961 
7,012 

7,131 
5,136 
3,448 
3,031 
9,820 

7,843 

6,538 
6,899 



65,234 
97,021 
63,679 
25,532 
11,985 

6,733 
3,989 
2,733 
2,127 
1,792 

1,320 
1,079 
31 
2,451 
1,333 

1,171 
398 
422 
276 
354 

204 

U4 

52 

31 

93 

31 

1 
25 



32,599 
38,542 
26,929 
15,851 
9,115 

6,333 
6,705 
3,674 
3,201 
2,939 

2,821 
2,889 
291 
9,552 
2,623 

2,019 

2,518 

890 

302 

1,379 

935 
455 
234 
100 
354 

51 

1 

55 

60 



367,542 

320,066 

103,346 

28,178 

11,849 

6,632 
4,230 
3,103 
1,995 
2,044 

1,456 
1,222 
30 
2,887 
1,546 

1,321 

1,171 

545 

318 

394 

236 
132 
66 
51 
123 

41 

1 

27 

16 



335,991 
340,971 
138,230 
•53,383 
28,276 

17,858 
14,694 
9,175 
6,069 
9,450 

6,873 
6,247 
1,035 
33,533 
7,901 

7,004 
9,599 
4,436 
3,524 
4,il6 

3,255 
2,621 
1,335 
1,342 

3,673 

2,409 

U5 

2,325 

2,181 



527,871 

1,542,091 

1,000,331 

403,001 

195,756 

122,096 
81,859 
60,975 
49,746 
51,473 

■ 38,446 

32,847 

8,757 

173,681 

48,390 

47,065 
46,484 
31,178 
19,080 
25,930 

19,203 
10,848 
6,509 
5,371 
17,404 

7,670 
1,653 
5,600 
7,847 



See text for "Description of the Sanple and LimitationE of the Data" and "Explanation of Classifications of Terms." 
^Net profit exceeded net loss. 

*Thls line is not Included in the total as the returns in this class already appear in the class which is their marginal normal tax and sxirtax rate. 
Estimate is not shown separately because of high saapllng variability. However, the data are included in the appropriate totals. 



INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



149 



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INDIVIDUAL INCOME TAX RETURNS FOR 1%1 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



151 







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152 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



» 'SI 

pjl 



3iri o vO 
D wi O 
\ Cl (o \D 



S a- 



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to 

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I I I I I 



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S!s: 



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C 2 S'^ ■«»-«»■<» -«»"«9-M-'44-<4"« 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



153 



SI i 

CO O 9 ■? 

|5 li 



I I -J C^ m O O 'J- I 



3 O 3 ■ 



I \D f^ ^ rH to CD f^ 

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00 m t^ [^ u 



S S 8 = 
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rH to & C- m m to 

-B •>!■ ^ Om t> r-i 

C ^ <n r-j m CM CM 



I r^ [H O' ^ -f -^ fn 



I -J- C- i-l > 
CO o o n 

CM O^ C^ C^ 



O t^ f^ t 

m t- f^ 

in to TO 



I I I t I 



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0) ■^ -J. 

1^ Ji 



I I I I I 



I (T\ 40 vO OS 

S CM CM CM 
^ (J. -^ 



-1 nH 

^ 00 - 



II II 



II III 



I I I I I 



Ul 



CJv >J CO I 
r^ <X> •-* 

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ga e< 



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f (M in m CM 

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Ill III 



g5 C-8 



I I I I I I I cn r- t^ u 



o-s; 



|3B 



50,048 
351,151 
319,040 
119,414 


67,126 

135,522 

54,681 

70,526 


2,475 
2,056 
5,774 
1,228 


O) T\ (^ 0^ 



3 03 1 



I I I I III 



8\D ay ^O 



CM 2 ^0 t 



I I I I II 



I I I I I II 



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ry ^ n >f 

CM C^ OJ iH 



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154 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



11 j. 

HI J: 



r- r-i CO 
to r- o 



t I I I I I 



I I I I I I kn Q c- 



I I I I I I I I 



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I I I I I 



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II t I I I I I I I I I 



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I I I I I 



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73 ~0 

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w-^-w^^-w^^ V < 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



155 



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156 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 






-a'^L 



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INDIVIDUAL INCOME TAX RETURNS FOR 1961 



157 






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158 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 23.— RETURNS WITH NORMAL TAX AND SURTAX ONLY— TAXABLE INCOME, INCOME TAX, AND TAX CREDITS, BY MARGINAL TAX RATE CLASSES 



Marginal tax rate classes 



Number of 
retume 



Taxable 
Income 



(Thaummtd 
dollmrm) 



Income tax 
before 
credits 



Total tax credits 



Number of 
returns 



Amount 

(Thaammtd 



75) 



Incooe tax after credits 



dolU rw) 



As a per- 
cent of 
taxable 

Ijicome 



ALL RETURNS WITH NORMAL TAX AND SURTAX ONLY 
Grand total 

Marginal rates: 

20 percent 

21 percent 

22 percent 

2^ percent 

26 percent 

30 percent 

32 percent ^ 

34 percent 

36 percent , 

3d percent 

39 percent 

j*2 percent 

43 percent 

47 percent 

49 percent 

50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent , 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent , 

81 percent 

83 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 percent of taxable income 

Joint Returns end Returns of Surviving Spouse 
Grand total 

Under tax rate schedule II , total 

Marginal rates: 

20 percent (taxable income not over $2,000) . . . _. 

20 percent (taxable income $2,000 not over $^,000) 

22 percent 

26 percent 

30 percent 

34 percent » 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

31 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 percent of taxable Income (which exceeded 
$1,259,000) 



or 



72) 



73) 



(4) 



(6) 



48,705,619 



173,606,440 



38,800,996 



4,055,849 



28,446,303 

524,791 

13,792,249 

209,209 

3,669,108 

1,010,050 

11,099 

390,570 

6,188 

213,974 

3,907 
2,864 
139,635 
92,752 
1,229 

64,891 

1,241 

35,339 

816 

22,033 

709 
26,251 
18,361 
8,598 

209 

209 
4,295 

154 

2,715 

66 

2,185 
35 
1,269 
(M 

680 

60 
416 
277 
507 
166 
156 



30,695,241 



45>670,647 

1,541,708 

63,825,653 

998,462 

27,273,053 

10,363^756 

120,829 

5,839 801 

80,109 

4,049,187 

53,612 

48,375 

3,145,483 

2,422,188 

28,275 

1,953,648 
32,052 

1,137,175 
24,234 
732,111 

24,605 

1,057,968 

877,631 

477,216 

9,859 

11 ,261 
282,987 

10,106 

196,176 

4,948 

189,927 
2,909 
133,534 
(') 
76,736 

7,308 
52,522 
39,788 
88,191 
39,312 
64,840 

61,293 



133,053,460 



9,125,616 

312,698 

13,120,385 

210,243 

5,944,045 

2,553,591 
30,003 

1,436,016 
21,041 

1,108,640 

16,293 

14,130 

925,083 

762,612 

9,455 

654,236 

11,332 

402,011 

9,U5 

290,638 

9,915 
418,889 
378,991 
222,627 

4,539 

5,480 
140,542 

5,283 
102,594 

2,713 

105,010 
1,656 

78,254 
(M 

47,186 

4,703 
33,579 
26,452 
62,397 
30,008 
53,509 

53,303 



29,727,067 



1,265,694 
41,669 

995,976 
29,100 

688,416 

380,752 
4,787 

203,560 
3,631 

132,178 

2,316 
1,835 
92,883 
66,454 



48,775 

1,000 

25,651 

609 

15,607 

551 
20,271 
14,639 
6,889 

174 

167 
3,600 

133 

2,324 

60 

1,894 
33 
1,166 
(M 

622 

55 
392 
260 
431 
158 
152 



38,096 
2,400 

59,693 
1,216 

44,631 

33,309 
701 

25,037 
670 

20,299 

499 

355 

17,422 

14,542 

371 

12,233 

375 
7,301 

243 
5,371 

360 
8,664 
7,857 
5,221 

149 

127 
3,328 

155 
2,453 

127 

3,207 

56 

3,295 

(•) 
1,884 

286 
1,052 
1,273 
3,215 
1,340 
2,435 

4,504 



226,273 



9,037,552 

310,298 

13,060,692 

209,027 

5,899,414 

2,525,232 
29,302 

1,460,979 
20,371 

1,088,453 

15,794 

13,775 

907,661 

743,070 

9,084 

642,053 

10,957 

394,710 

3,872 

235,267 

9,555 
410,225 
371,134 
217,406 

4,390 

5,353 

137,214 
5,128 

100,141 
2,586 

101,803 
1,600 

74,959 
(') 

45,302 

4,417 
32,527 
25,179 
59,182 
28,668 
51,074 

48,799 



30,695,238 



9,024,821 
9,333,293 
9,001,398 
2,028,700 
574,077 

266,477 
156,679 
102,433 
68,673 
50,300 

24,708 
15,332 
18,305 
12,072 
5,181 

2,655 

1,486 

1,314 

802 

348 

202 

129 

234 

61 

58 



133,045,617 



9,210,750 
27,737,807 
50,030,394 
19,304,140 

7,365,656 

4,744,440 
3,424,145 
2,649,397 
2,053,692 
1,706,454 

935,305 
641,39'? 
369,376 
691,529 
353,174 

216,325 
138,572 
142,773 
103,385 
51,895 

34,153 
24,378 
55,444 
20,384 
33,647 



29,720,244 



1,840,440 
5,542,597 
10,282,368 
4,206,644 
1,854,297 

1,207,954 
937,608 
778,373 
646,549 
571,548 

330,8U 
238,566 
344,298 
298,623 
167,004 

107,470 
72,417 
78,957 
60,573 
31,876 

21,320 
16,122 
39,180 
15,962 
27,682 



361,077 
345,585 
712,061 
454,397 
244,395 

142,487 
94,815 
67,459 
43,502 
37,752 

17,723 
10,649 
U,902 
9,503 
4,212 

2,239 

1,271 

1,112 

747 

320 

137 

121 

221 

55 

57 



226,050 



24,508 
23,347 
34,386 
27,185 
20,281 

16,507 

13,186 

11,381 

9,784 

9,159 

4,403 
3,303 
5,683 
4,741 
2,758 

1,941 
1,473 
2,169 
2,657 
1,139 

611 
803 

1,806 
572 

1,267 



1,815,932 
5,518,750 
10,247,482 
4,179,459 
1,834,016 

1,191,447 
924,422 
767,492 
636,765 
562,389 

326,408 
235,263 
338,615 
293,887 
1^,246 

105,529 
70,944 
76,788 
57,916 
30,737 

21,209 
15,319 
37,374 
15,390 
26,415 



Footnote at end of table. 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



159 



Table 23. -RETURNS WITH NORMAL TAX AND SURTAX ONLY -TAXABLE INCOME, INCOME TAX, AND TAX CREDITS, BY MARGINAL TAX RATE CLASSES-Contlnued 



Marginal tax rate classes 



Number of 
returns 



Tajtable 
income 



(Thousand 
dollmra) 



Income tax 
before 
credits 

(Th0ua*nd 
dollmrm) 



Total tax credits 



Number of 
returns 



Amount 
(Thouw»nd 
ttottmraj 



Incorte tax after credits 



Amount 

CThouaanrf 
ttolUrm) 



As a per- 
cent of 
taxable 



Separate Returns of Husbands and Wives and of Single Persons Not Head of 
Household or Surviving Spouse 

Grand total 

Under tax rate schedule I , total 

Marginal rates: 

20 percent (taxable income not over $1 ,000) 

20 percent (taxable income $1,000 not over $2,000) 

22 percent 

26 percent 

30 percent 

3^ percent 

38 percent 

A3 percent 

Af percent 

50 percent ^ 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 percent of taxable incone (which exceeded 
$629 ,500) 

Returns of Heads of Household 
Grand total 

Under tax rate schedule III , total 

Marginal rates; 

20 percent (taxable income not over $1,000) 

20 percent (taxable income $1,000 not over $2,000) 

21 percent 

24 percent 

26 percent 

30 percent 

32 percent 

36 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

52 percent 

54 percent 

58 percent 

62 percent 

66 percent 

68 percent 

71 percent 

74 percent 

76 percent 

80 percent 

83 percent - 

87 percent 

90 percent 

91 percent 

Returns with tax limited to 87 percent of taxable income (which exceeded 
$938 ,000) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



16,635,807 



5,807,927 
3,748,605 
4,790,351 
1,581,780 
413,986 

124,093 
57,295 
34,766 
22,542 
14,591 

10,631 
6,701 
7,946 
5,832 
3,417 

1,640 

1,229 

871 

467 

332 

214 

129 

273 

96 

93 



1,374,542 



1,374,541 



267,133 
259,524 
524,791 
209,209 
58,628 

21,987 

11,099 

6,188 

3,907 

2,864 

2,436 
1,537 
1,229 
1,241 
816 

709 
457 
209 
209 
154 



(') 



142,107 



7,937,584 



2,634,728 
5,560,814 
13,795,264 
7,566,795 
2,803,280 

1,095,361 
625,042 
449,391 
336,240 
247,194 

201,370 
140,214 
133,592 
167,522 
119,042 

66,662 
57,604 
47,154 
30,149 
24,891 

18,364 
12,133 
32,747 
16,399 
29,183 



4,235,043 



527,105 
1,110,252 
2,333,017 
1,643,106 

658,612 

278,062 
171,032 
132,042 
105,728 
82,738 

71,200 
52,072 
74,591 
72,361 
55,623 

33,072 

30,177 
26,053 
17,681 
15,310 

11,759 
8,021 
23,217 
12,530 
24,186 



312,861 
219,409 
233,915 
217,452 
127,830 

61,073 
37,363 
23,963 
17,095 
11,023 

7,928 
4,958 
6,369 
4,727 
2,677 

1,361 

1,053 

782 

419 

302 

205 

123 

260 

95 

90 



14,544 


512,593 


23,500 


1,086,752 


24,807 


2,813,210 


16,110 


1,631,996 


12,129 


646,483 


8,530 


269,532 


7,113 


164,031 


5,755 


126,287 


4,501 


101,227 


3,074 


79,664 


2,898 


68,302 


2,068 


50,004 


2,981 


71,610 


2,800 


69,561 


2,463 


53,160 


1,387 


31,685 


980 


29,197 


1,038 


25,015 


638 


17,043 


745 


14,565 


441 


11,318 


364 


7,657 


1,409 


21,308 


727 


11,803 


1,105 


23,081 



4,281 



4,233,390 



129,678 
396,870 
1,541,708 
998,462 
402,113 

194,820 
120,829 
80,109 

58,612 
48,375 

46,200 
32,256 
28,275 
32,052 
24,234 

24,605 
18,530 
9,859 
11,261 
10,106 

4,948 
2,909 
(M 
7,308 
3,277 

2,029 
2,010 



1,653 



25,872 

79,350 

312,698 

210,243 

89,295 

45,682 
30,003 
21,041 
16,293 
14,130 

14,168 
10,335 

9,455 
11,332 

9,115 

9,915 
8,002 
4,539 
5,480 
5,283 

2,713 
1,656 
(M 
4,703 
2,309 

1,516 
1,641 



1,467 



13,629 
13,133 
41,669 
29,100 
16,567 

8,527 
4,787 
3,631 
2,316 
1,835 

1,461 
857 
833 

1,000 
609 

551 
409 
174 
167 
133 



(1) 



(') 



934,763 



616 


25,256 


1,031 


78,269 


2,400 


310,298 


1,216 


209,027 


1,336 


37,959 


899 


44,783 


701 


29,302 


670 


20,371 


499 


15,794 


355 


13,775 


236 


13,832 


257 


10,078 


371 


9,084 


375 


10,957 


243 


8,872 


360 


9,555 


316 


7,636 


149 


4,390 


127 


5,353 


155 


5,128 


127 


2,536 


56 


1,600 


286 


4,417 


106 


2,203 


41 


1,475 


63 


1,578 



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

^Estimate is not shown separately because of high eaii5)llng variability. However, the data are included in the appropriate totals. 



160 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 24.— RETURNS WITH ALTERNATIVE TAX COMPUTATION— TAXABLE INCOME, INCOME TAX, AND TAX CREDITS, BY MARGINAL TAX RATES FOR PARTIAL TAX 



Marginal tax rate classes for partial tax 



Number of 
returns 



Taxable Incaoe 



(Thoummnd 
dollmrmj 



For partial tax 



Number of 
returns 






One -half 

excess 

Icmg-tenn 

gain 

dollart) 



Income tax before credits 



(ThtM**nd 



Normal tax 

and 

surtax 

(Thcuuand 
OotUrt) 



Capital 

gains 

tax 



Total tax credits 



Number of 
returns 



Income tax 
after credits 



(Thoummnd 
dotUrt) 



As a 

percent of 

taxable 

incane 



ALL RETURNS WITH ALTERNATIVE TAX COMPUTATION 
Grand total 

Marginal rates: 

20 percent 

21 percent 

22 percent 

2^ percent 

26 percent 

30 percent 

32 percent 

3^ percent 

36 percent 

38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent. . '. 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns ?rlth partial tax limited to 87 percent 
of taxable income for partial tax 

Returns with no taxable income for partial tax. 



Joint Returns and Returns of Surviving Spouse 
Grand total 

Under tax rate schedule II, total 

Marginal rates: 

20 percent (taxable inccme not over $2,000) 
20 percent (taxable inccnie $2,000 not 

over $4 , 000) 

22 percent 

26 percent 

30 percent 

34 percent 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with partial tax limited to 87 percent 
of taxable Income for partial tax (which 
exceeded $1,259,000) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



107,951 



5,402,304 



2,786,367 



2,520,461 



3,810,158 



(') 



568 

2 

539 

•) 

999 

1,007 
(M 

1,256 
Ci 

2,371 

48 
(') 
3,055 

4,880 
129 

9,685 
407 

13,325 
611 

11,734 

497 

15,984 

14,779 

8,612 

158 

205 
5,163 

89 
2,968 

71 

3,037 
35 

1,737 
31 

1,031 

67 
715 
447 
976 
334 
290 



34 
808 



92,677 

363 

77,516 

(M 

U5,651 

116,697 

(»i 
137,576 

(M 
204,801 

2,363 
('5 
213,317 
281,116 

4,572 

452,413 
16,338 

598,084 
22,831 

574,835 

21,879 

897, 525 

1,004,648 

681,230 

9,221 

15,669 

469,629 

9,097 

309,080 

5,900 

377,942 
3,600 

249,655 
3,471 

162,601 

10,096 
121,486 

83,957 
224,838 
101,199 
153,417 



53,540 
286,185 



568 

2 

539 

(') 

999 

1,007 
Ci 

1,256 
(M 

2,371 

43 

(M 

3,055 

4,880 

129 

9,685 

407 

13,325 

611 
11,734 

497 

15,984 

14,779 

8,612 

158 

205 
5,163 

89 
2,968 

71 

3,037 
35 

1,737 
31 

1,031 

67 
715 
447 
976 
334 
290 



990 

6 

2,938 

8,525 

12,697 

Ci 

20,121 

(M 

43,178 

729 
(M 

68,039 

129,616 

2,991 

297,321 
10, 577 

457,007 
18,537 

448,618 

17, 505 

707,354 

767,404 

526,245 

7,404 

11,122 

362,416 

5,745 

240,209 

5,295 

278,562 
3,017 

190,420 
2,946 

127,928 

8,080 
97,645 
70,157 

184,751 
83,420 

131,165 



91,687 

377 

74,578 

107,126 

104,000 

(M 
117,455 

Ci 
161,623 

1,634 

145,278 

151,500 

1,581 

155,092 
5,761 

141,077 
4,294 

126, 217 

4,374 
190,171 
237,244 
IX, 985 

1,817 

4,547 

107,213 

3,352 

68,871 

605 

99,380 
583 

59,235 
525 

34,673 

2,016 
23,841 
13,800 
40,087 
17,779 
22,252 



2,678 
301,564 



46,046 
190 
37,895 
(M 
55,443 

55,021 

('5 

63,881 

('5 

92,702 

1,023 
(>i 

92,795 
116,813 

1,794 

177,532 
6,631 

232,377 
9,192 

229,941 

9,288 
376,005 
450,278 
323,332 

4,310 

7,695 
233,647 

4,662 
160,228 

3,204 

203,994 
2,025 

141,306 

2,014 

96,020 

6,197 
74,330 
53, 542 

150, 786 
72,613 

119, 522 



45,643 
150,782 



3,187,003 



202 

1 

606 

(M 

1,879 

3,021 
('5 
5,154 

eS 

11,890 
206 
(M 

20,156 

41,063 

1,004 

99,986 

3,751 

161,839 

7,045 

166,833 

7,101 
280,920 
331,657 
245,839 

3,401 

5,422 
180,041 

2,986 
125,793 

2,901 

154,304 

1,734 

111,689 

1,751 

78,684 

5,189 
62,410 
46,542 

130,742 
63,723 

108,395 



45,844 
189 
37,289 
('S 
53,564 

52,000 

ei 

58,727 

('5 

80,812 

817 
(^) 

72,639 
75,750 

790 

77,546 
2,880 

70, 538 
2,147 

63,108 

2,187 

95,085 

U8,621 

77,493 

909 

2,273 
53,606 

1,676 

34,435 

303 

49,690 
291 

29,617 
263 

17,336 

1,008 
11,920 

6,900 
20,044 

8,890 
11,127 



1,339 
150,782 



519 

1 

471 

(M 

861 

904 
(M 
1,151 

2,177 

47 

0) 

2,679 

4,465 

124 

9,111 

372 

12,038 

608 

10,711 

488 

14,563 

13,752 

8,181 

132 

200 
4,890 

82 
2,849 

68 

2,937 
33 

1,696 
31 

1,004 

61 
703 
441 
967 
332 
287 



34 
686 



75,972 



310 

2 

488 

(M 

600 

512 
(') 

733 
(M 
1,942 

12 
(') 
1,939 
2,437 

68 

4,059 
452 

5,425 
551 

5,147 

340 

8,287 

12,253 

8,166 

137 

155 
5,941 

122 
4,603 

115 

5,986 
72 

4,421 
65 

3,274 

182 
2,621 
2,034 
5,687 
3,202 
6,367 



2,168 
2,564 



45,736 

188 

37,407 

54,843 

54,509 

ei 

63,148 

Ci 

90,760 

1,0U 
Ci 

90,856 
U4,376 

1,726 

173,473 
6,179 

226,952 
8,641 

224,794 

8,948 
367,718 
438,025 
315,166 

4,173 

7,540 
227,706 

4,540 
155,625 

3,089 

198,008 
1,953 

136,885 
1,949 
92,746 

6,015 
71,709 
51,508 

145,099 
69,411 

U3,155 



43,475 
148,218 



3,113,249 



183 
421 
688 

770 

960 
1,531 
2,084 
3,613 
7,692 

10,738 
9,683 
13,669 
U,929 
6,564 

3,746 
2,168 
2,076 
1,214 
680 

440 
274 
578 
147 
140 



41,766 

37,063 
62,751 
92,653 
97,052 

U6,494 
167,858 
172,087 
240,288 
395,124 

530,174 
513,228 
820, 562 
888,914 
584,706 

394,608 
260,241 
311,842 
205,658 
127,800 

93,051 
60,586 
167,120 
61,732 
96,088 



183 
421 
688 
770 

960 
1,531 
2,084 
3,613 
7,692 

10,738 

9,683 

13,669 

11,929 

6,564 

3,746 
2,168 
2,076 
1,214 
680 

440 
274 
578 
147 
140 



242 

558 
2,563 

7,022 
11,010 

17,465 

33,825 

54,665 

109,208 

263, 563 

408,010 
405, 570 
652,421 
683,423 
455,095 

304, 6X 
202,910 
226,292 
156,727 
101,748 

74,369 
51,969 
137,058 
50,378 
82,947 



2,045,774 

41,524 

36,505 
60,188 
85,631 
86,042 

99,029 
134,033 
U7,422 
131,080 
131,561 

122,164 
107,658 
168,141 
205,491 
129,611 

89,974 
57,331 
85,550 
48,931 
26,052 

18,682 
8,617 
30,062 
11,354 
13,141 



3,066,717 

20,814 

18,364 
30,622 
44,368 
45,641 

53,990 
76,328 
74,883 
100,103 
154,490 

205, 594 
204,634 
343,234 
398,102 
277,382 

196,304 
134,949 
168,136 
116,399 
75,626 

56,865 
38,737 
Ul,954 
44,197 
75,001 



52 

111 

528 

1,552 

2,620 

4,476 
9,311 
16,172 
34,563 
88,710 

144,512 
150,805 
259,164 
295,357 
212,576 

151,317 
106,284 
125,361 
91,934 
62,600 

47, 524 
34,428 
96,923 
38,520 
68,430 



20,762 

18,253 
30,094 
42,816 
43,021 

49,514 
67,017 
58,711 
65,540 
65,780 

61,082 
53,829 
84,070 
102, 745 
64,806 

44,987 
28,665 
42,775 
24,465 

13,026 

9,341 
4,309 
15,031 
5,677 
6,571 



75,512 



158 
366 
602 
677 

860 
1,380 
1,813 
3,240 
7,199 

9,703 

8,769 

12,330 

11,054 

6,161 

3,513 
2,080 
2,004 
1,185 
659 

429 
270 
574 
147 
138 



Returns with no taxable Income for partial tax. 542 218,930 - - 229,314 114,657 - 114,657 458 

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



122 
407 
504 
399 

588 
1,548 
1,532 
1,783 
3,140 

4,032 
4,257 
6,843 
9,755 
6,101 

4,258 
3,535 
4,380 
3,365 
2,499 

1,889 
1,412 
3,8U 
1,703 
4,022 



259 

1,469 



20,673 

18,242 
30,215 
43,864 
45,242 

53,402 
74,780 
73,351 
98,320 
151,350 

201,562 
200,377 
336, 391 
388,347 
271,281 

192,046 
131,414 
163,756 
113,034 
73,127 

54,976 
37,325 
108,143 
42,494 
70,979 



5,370 
113,188 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



161 



Table 24.— RETURNS WITH ALTERNATIVE TAX COMPUTATION— TAXABLE INCOME, INCOME TAX, AND TAX CREDITS, BY MARGINAL TAX RATES FOR PARTIAL TAX— Continued 



Marginal tajt rate classes for partial tax 



Separate Returns of Husbands and Wives and 
of Single Persons Not Head of Household 
or Surviving Spouse 

Grand total 

Under tax rate schedule I, total 

Marginal rates: 

20 percent (taxable Inccme not_oyer $1,000) 
20 percent (taxable incGme'$l,000 not 

over $2,000) 

22 percent 

26 percent 

30 percent 

34 percent 

38 percent 

A3 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with partial tax limited to 87 percent 
of taxable Incane for partial tax (which 
exceeded $629,500) 

Returns with no taxable income for partial tax. 

Returns of Heads of Jfousehold 

Grand total 

Under tax rate schedule III, total 

Marginal rates: 

20 percent (taxable income not over $1,000) 

20 percent (taxable inccrae $1,000 not 
over $2,000) 

21 percent 

24 percent 

26 percent 

30 percent 

32 percent 

36 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

52 percent 

54 percent 

58 percent 

62 percent 

66 percent 

68 percent 

71 percent 

74 percent 

76 percent 

80 percent 

83 percent 

87 percent 

90 percent 

91 percent 

Returns with pai^Ial tax limited to 87 percent 
of taxable income for partial tax (which 
exceeded $938,000) 

Returns with no taxable inccane for partial tax. 



Number of 
returns 



(1) 



23,009 



22, 746 



90 
U8 
306 
230 

296 

SAO 

875 

1,076 

1,993 

2,587 
2,051 
2,315 
2,660 
2,048 

1,417 
800 
961 
523 
351 

275 
151 
398 
169 
139 



32 

231 



3,009 



2,974 

(') 

(') 

2 

5 

7 
(') 



(M 



96 
191 
129 
407 
611 

497 
190 
158 
205 
89 

71 
35 
31 
67 
22 

18 
11 



Taxable InccMne 



(Th<Maand 
doff.f J 



(2) 



1,226,006 



1,120,440 



6,722 

5,803 
14,765 
22,115 
18,709 

21,082 
36,943 
35,957 
34,638 
57,289 

67,910 
61,607 
76,963 
103,136 
96,524 

75, oa 

48,839 
66,100 
43,997 
34,801 

28,435 
18,978 
57,718 
34,896 
51,492 



47,068 
58,498 



(') 

383 
(M 

883 

936 
(M 
(') 
2,363 

5,273 

6,190 

4,572 

16,338 

22,331 

21,879 
12,598 

9,221 
15,669 

9,097 

5,900 
3,600 
3,471 
10,096 
4,393 

4,571 
5,837 



For partial tax 



Number of 
returns 



(3) 



22,746 



90 
118 
306 
230 

296 

840 

875 

1,076 

1,993 

2,587 
2,051 
2,315 
2,660 
2,048 

1,417 
800 
961 
523 
351 

275 
151 
398 
169 
139 



0) 






(M 



96 
191 
129 

407 
611 

497 
190 
158 
205 
89 

71 
35 
31 
67 
22 

18 
11 



fTTiouawii/ 
dollmrm) 



(4) 



780, 539 



736,133 

35 

146 

375 

1,468 

1,622 

2,656 
9,353 
11,514 
16,356 

33,758 

48,997 
43,048 
54,933 
76,215 
71,150 

57,782 
37,299 
52,270 
33,693 
26,180 

23,276 
14,401 
47,693 
28,901 
43,012 






(M 
729 

1,860 
4,052 
2,991 
10,577 
18,537 

17,505 
7,766 
7,404 

11,122 
5,745 

5,295 
3,017 
2,946 
8,080 
3,787 

4,141 
5,206 



One-half 

excess 

long-term 

gain 

(Thoua»nd 
doIUr»J 



(5) 



450,125 



6,687 

5,657 
14,390 
20,647 
17,087 

18,426 
27,590 
24,443 
18,282 
23,531 

18,913 
18, 559 
22,030 
26,921 
25,374 

17,239 
11,540 
13,830 
10,304 
8,621 

5,159 
4,577 
10,025 
5,995 
8,480 



2,662 
63,156 



61,138 



52,044 

377 

848 
871 

(1) 
1,634 

3,413 
2,138 
1,581 
5,761 
4,294 

4,374 
4,832 
1,817 
4,547 
3,352 

605 
583 
525 
2,016 
606 

430 
631 



Income tax before credits 



(Thoumtnd 
dotUra) 



(6) 



638,017 



566,425 

3,351 

2,858 
7,273 
10, (M 
8,929 

9,891 
16, 374 
15,631 
14,331 
23,042 

26,783 
25,307 
32,771 
46,400 
45,950 

37,343 
25,279 
35,858 
24,907 
20,394 

17,465 
11,836 
38,832 
25,095 
39,881 



40,014 
31,578 



8,624 



84,077 






(') 



0) 
1,023 

2,281 
2,379 
1,794 
6,631 
9,192 

9,288 
5.776 
4,310 
7,695 
4,662 

3,204 
2,025 
2,014 
6,197 
2,969 

3,321 

4,640 



Normal tax 

and 

siirtax 

CITiaua.fK' 
dotlmrm) 



(7) 



29 
78 
320 
385 

678 

2,579 

3,410 

5,190 

11,276 

17, 327 
16,028 
21,756 
32,940 
33,263 

28,724 
19,509 
28,943 
19,755 
16,084 

14,886 
9,548 
33,819 
22,097 
35,641 






(') 

21 
(') 
574 
1,310 
1,004 
3,751 
7,045 

7,101 
3,360 
3,401 
5,422 
2,986 

2,901 
1,734 
1,751 
5,189 
2,666 

3,106 
4,324 



Capital 

galna 

tax 

dottarM) 



(8) 



3,343 

2,329 
7,195 
10,324 
8,544 

9,213 
13,795 
12,221 

9,141 
U,766 

9,456 
9,279 
11,015 
13,460 
12,687 

8,619 
5,770 
6,915 
5,152 
4,310 

2,579 
2,288 
5,013 
2,998 
4,240 



1,331 
31,578 






(^) 



18^ 
) 
424 

435 

(M 

817 
(M 
1,707 
1,069 
790 
2,880 
2,147 

2,187 
2,416 
909 
2,273 
1,676 

303 
291 
263 
1,008 
303 

215 
316 



Total tax credits 



Number of 
returns 



(9) 



37 
105 
254 

221 

291 

797 

803 

1,037 

1,912 

2,335 
1,942 
2,233 
2,510 
2,020 

1,377 
769 
933 
5U 
345 

274 
150 
393 
168 
138 



32 
202 









C) 



63 
138 
124 
372 

603 

483 
183 
132 
200 
82 

63 
33 
31 
61 
21 

17 



(TfHMiMsnd 
dollmrt) 



(10) 



26,466 



23,483 



21 
81 
89 
111 

145 
394 
330 
601 
919 

1,393 
890 
1,444 
2,250 
2,065 

1,683 
1,068 
1,606 
1,056 
775 

732 

433 

1,376 

1,260 

2,188 



1,909 
1,074 



{') 
(M 
(') 



(M 



(M 



Income tax 
alter credits 



(Thoummnd 
dolUr*} 



(11) 



53 

68 
452 
551 

340 
248 
137 
155 
122 

115 

72 

65 

132 

139 

239 
157 



3,328 

2,837 
7,192 
10,555 
8,813 

9,746 
15,980 
15,301 
13,730 
22,123 

25,390 
24,417 
31,327 
44,150 
43,885 

35,660 
24, 2U 
34,252 
23,851 
19,619 

16,733 
11,353 
36,956 
23,335 
37,693 



38,105 
30,504 



(M 

(M 

188 
(M 
424 

449 
(M 

1,0U 
(M 
2,204 
2,326 
1,726 
6,179 
8,641 

8,948 
5,528 
4,173 
7,540 
4,540 

3,089 
1,953 
1,949 
6,015 
2,830 

3,082 
4,483 



As a 

percent of 

taxable 

income" 



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

^Estimate Is not shown separately because of high sajnpltng variability. Hoirever, the data are included in the appropriate totals. 



162 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 25.— TAXABLE INCOME BY MARGINAL TAX RATE CLASSES AND AMOUNT lAXED AT EACH RATE 
PART I.— ALL HETUWJS WITH NORMAL TAX AND SURTAX ONLY 



Mai^lnal tax rate classes 



Number of 
retumfi 



Total 

taxable 

Income 



Taxable Income (Tbousarid dollars) taxed at- 



20 
percent 



21 
percent 



22 

percent 



2i 
percent 



26 
percent 



30 
percent 



32 
percent 



3A 
percent 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Grand total 

Marginal rates: 

20 percent 

21 percent 

22 percent 

2A percent 

26 percent , 

30 percent 

32 percent 

3A percent 

36 percent 

38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent , 

50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent 

81 percent 

82 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent , 

Returns with taj< limited to 87 percent of taxable incone, 



48,705,619 



110,853,461 



1,138,312 



36,136,116 



389,394 



U,095,469 



4,877,670 



2,765,4i3 



28,446,303 

524,791 

13,792,249 

209,209 

3,669,108 

1,010,050 

11,099 

390,570 

6,188 

2U,974 

3,907 

2,864 
139,635 
92,752 

1,229 
64,391 

1,241 
35,339 

22,033 

(M 

26,251 

18,361 

8,598 
(') 
(') 

4,295 
154 

2,715 
66 

2,185 

35 

1,269 

680 
60 
416 
277 
507 
166 
156 

33 



45,670,647 

1,541,708 

63,825,658 

998,462 

27,273,053 

10,863,756 

120,829 

5,339,801 

80,109 

4,049,187 



45,670,647 

1,049,582 

45,588,294 

418,418 

11,395,616 

3,163,254 

22,193 

1,314,094 

12,376 

741,306 





58,612 


7,814 




48,375 


5,728 


3 


,W5,483 


484,136 


2 


,422,188 


322,850 




28,275 


2,453 


1 


,953,648 


230,382 




32,052 


2,482 


1 


,137,175 


120,094 




(') 


(') 




782,111 


74,730 




(') 


(') 


1 


,057,968 


89,112 




377,631 


60,366 




477,216 


27,553 




C) 


(M 




282;987 


13,900 




10,106 


308 




196,176 


3,402 




4,948 


132 



492,126 

413,418 
117,256 
43,974 
22,198 

12,376 



7,814 
5,728 
4,872 
3,074 
2,458 

2,432 

(M 

(') 

914 
(M 

308 
132 



189,927 
2,909 

U3,534 
('5 

76,786 
7,308 
52,522 
39,788 
38,191 
39,312 
64,840 

61,298 



6,998 

70 

4,142 

2,056 
120 

1,236 
812 

1,482 
454 
428 



C) 



120 
33 



11,278,360 
3,124,280 

1,314,094 

741,306 

479,264 
319,776 

230,382 

120,094 

74,730 

89,112 
59,952 
27,558 

13,900 
8,402 

6,998 
4,142 
2,056 

1,236 
774 

1,432 
436 
418 



161,626 
117,256 
43,974 
22,198 

12,376 

7,814 
5,728 
4,872 
3,074 
2,458 

2,482 

(') 

(M 



0) 



308 
132 



(') 



120 
38 



4,364,565 
3,168,254 

22,198 
1,314,094 

12,376 
741,306 

7,814 

5,728 
484,136 
322,850 

2,458 
230,382 

2,482 
120,094 

74,730 

(') 

89,112 
60,866 
27,553 
C^ 
(M 

13,900 

303 

3,402 

132 

6,998 

70 

4,142 

2,056 
120 

1,236 
812 

1,482 
454 
428 



1,315,020 
22,198 

1,314,094 

12,376 

741,306 

7,814 

5,723 
484,136 
322,850 

2,458 
230,382 

2,482 
120,094 
('! 
74,730 

(M 

89,112 

60,866 

27,558 

('! 

13,900 

308 

3,402 

132 

6,998 

70 

4,142 

2,056 
120 

1,236 
812 

1,482 
454 
428 



9,839 
12,376 

7,814 
5,728 
4,372 
3,074 
2,458 

2,482 

(M 

(M 



(') 
(') 

308 

132 



(M 

120 

38 

18 
10 



583,425 
741,306 

479,264 
319,776 

230,382 

120,094 

74,730 

89,112 
59,952 
27,558 

13,900 
8,402 

6,998 

4,142 

2,056 

1,236 

774 

1,482 

436 
418 



Taxable Income (Thousand dollars) taxed at — Continued 



Marginal tax rate classes 



36 
percent 



38 
percent 



39 
percent 



42 
percent 



43 
percent 



47 
percent 



49 
percent 



50 
percent 



52 
percent 



53 
percent 



54 
percent 



(n) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



Grand total 

Marginal rates: 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

37 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 percent of taxable InconK. 



13,340 



. 347,525 



9,194 



5,853 

7,814 
5,728 
4,372 
3,074 
2,453 

2,482 

(') 

(') 



(') 
(') 



308 
132 



(') 



120 
38 



342,657 

479,264 
319,776 

230,382 

120,094 

74,730 

89,112 
59,952 
27,558 

13,900 
8,402 

6,998 
4,142 
2,056 

1,236 
774 

1,482 
436 
418 



3,914 
5,728 
4,872 
3,074 
2,453 

2,482 

(M 

(1) 



'J' 
(1) 



2,551 
4,872 
3,074 
2,453 

2,482 

(') 

(^) 



(') 



308 
132 



308 
132 



(M 



0) 



120 
38 



120 
38 



226,056 
322,850 

2,458 
230,382 

2,482 
120,094 

74,730 

0) 

89,112 
60,366 
27,553 

(M 

13,900 

308 

8,402 

132 

6,998 
70 
4,142 
Ci 
2,056 

120 
1,236 

812 
1,482 

454 

428 



153,016 

2,458 

230,332 

2,482 

120,094 

(^i 

74,730 

(') 

89,112 
60,866 
27,558 

<;5 

(') 

13,900 

308 

8,402 

132 

6,998 

70 

4,142 

2,056 
120 

1,236 
812 

1,482 
454 
428 



1,237 
2,482 

(M 

(') 
914 

(>) 
(') 

308 

132 



(') 



120 
38 



110,592 

120,054 

74,730 

89,112 
59,952 
27,553 

13,900 
8,402 

6,998 
4,142 
2,056 

1,236 
774 

1,482 
436 
418 



2,268 

(') '" 

(M 

1,828 

(') 
(') 

616 

264 

140 

n 

240 

76 

36 
20 



56,329 

74,730 

89,112 
59,952 
27,553 

13,900 
8,402 

6,998 

4,142 
2,056 

1,236 
774 

1,482 
436 
418 



(') 
(') 



(M 



616 
264 



(') 



240 
76 



36 

20 



Footnote at end of table. See text for "Description of the Sample and Limitations of the Data" and "Explanation of Clasalflcatlona and Terms.' 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



163 



Table 25.— TAXABLE INCOME BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE— Continued 

PART I.— ALL RETURNS WITH NORMAL TAX AND SURTAX ONLY— Continued 



Marginal tax rate classes 



Taxable Incoms (Thousand dollars) taxed at — Continued 



56 
percent 



58 
percent 



59 

percent 



62 
percent 



65 
percent 



66 
percent 



68 

percent 



59 

percent 



71 
percent 



72 
percent 



7A 
percent 



(22) 



(23) 



(2i) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



Grand total 

Marginal rates: 

20 percent 

21 percent 

22 percent 

2A percent 

26 percent 

30 percent 

32 percent 

3<^ percent 

36 percent 

38 percent 

39 percent 

A2 percent 

43 percent 

47 percent 

49 percent 

50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

63 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent ^ 

75 percent 

76 percent 

78 percent 

80 percent 

61 percent 

83 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 percent of taxable income 



251,277 



9,375 



237,811 



155,820 



4,125 



4,491 



96,719 



89,112 
59,952 
27,558 



13,900 
8,402 

6,998 
4,142 
2,056 

1,236 
774 

1,482 
436 
418 



(M 
2,742 

0) 
(') 

924 

396 

210 

(') 

360 

114 

54 
30 



77,736 

119,904 

55,116 



27,800 
16,804 

13,996 

8,284 

4,112 

2,472 

1,548 

2,964 

872 

836 



80,889 

82,674 

(') 

(1) 

41,700 

924 
25,206 

396 

20,994 
210 

12,426 

(M 
6,168 
360 
3,708 
2,436 
4,446 
1,362 
1,284 



36,288 

41,700 
25,206 

20,994 

12,426 

6,168 

3,708 
2,322 
4,446 
1,308 
1,254 



(1) 
(M 



924 
396 



(M 
1,540 
660 



350 



(') 



(M 



360 
114 



600 
190 



18,887 
25,206 



6,168 

3,708 
2,322 
4,446 
1,308 
1,254 



866 
660 



(1) 



600 
190 



20,994 

12,426 

6,168 

3,708 
2,322 
4,446 
1,308 
1,254 



328 
350 



(') 



600 
190 



90 

50 



Marginal tax rate classes 



Taxable Income (Thousand dollars) taxed at — Continued 



75 
percent 



76 
percent 



78 
percent 



percent 



81 
percent 



83 
percent 



84 
percent 



87 
percent 



89 
percent 



90 
percent 



91 
percent 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



Grand total. 

Marginal rates: 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 



1,239 



41,284 



1,030 



2,953 



15,762 



39 percent. 

42 percent. 

43 percent. 
47 percent. 

49 percent. 

50 percent. 

52 percent. 

53 percent. 

54 percent. 
56 percent. 

58 percent. 

59 percent. 
63 percent. 

65 percent. 

66 percent. 

68 percent. 

69 percent. 

71 percent. 

72 percent. 

74 percent. 

75 percent. 

76 percent. 
78 percent. 

80 percent. 

81 percent. 

83 percent. 

84 percent. 
87 percent. 

89 percent. 

90 percent. 

91 percent. 



14,977 

20,710 

10,280 

6,180 
3,870 
7,410 
2,180 
2,090 



C) 



600 
190 



10,280 

6,180 
3,870 
7,410 
2,180 
2,090 



(1) 



600 
190 



4,826 

6,180 
3,870 
7,410 
2,130 
2,CB0 



1,308 
950 



450 
250 



3,082 
3,370 
7,410 
2,180 
2,090 



Returns vdth tax limited to 87 percent of taxable income. 



2,108 
7,410 
2,630 
2,340 

61,293 



14,091 
10,900 
10,450 



4,312 
10,950 



21,540 



Footnote at end of table. See text for "Description of the Saii5)le and Limitations of the Data" and "Explanation of Classifications and Terms." 



164 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 25.— TAXABLE INCOME BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE- 
PART II.— JOINT RETURNS AND RETURNS OF SURVIVING SPOUSE WITH NORMAL TAX AND SURTAX ONLY 



Marginal tax rate classes 



Number of 
returns 



Total 
taxable 

income 
(Thaummnd 

dollmr») 



Taxable income (Thousand dollars) taxed at— 



20 
percent 



22 
percent 



26 
percent 



30 
percent 



34 

percent 



38 
percent 



i3 
percent 



47 
percent 



50 
percent 



53 
percent 



56 
percent 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total 

Under tax rate schedule II, total 

Marginal tax rates: 

20 percent 

22 percent 

26 percent 

30 percent 

Vt percent 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 
percent of taxable income (which 
exceeded tl, 259,000) 



8,280,644 



3,886,523 



2,324,696 



1,507,737 



428,402 



200,005 



30,695,238 

18,363,114 

9,001,898 

2,028,700 

574,077 

266,477 

156,679 

102,433 

68,673 

50,300 

24,708 

15,332 
18,305 
12,072 
5,181 
2,655 

1,486 

1,314 

802 

348 

202 

129 

234 

61 

58 



133,045,617 

36,948,557 
50,030,394 
19,304,140 
7,865,656 
4,744,440 

3,424,145 
2,649,897 
2,053,692 
1,706,454 
935,805 

641,897 
869,376 
691,529 
358,174 
216,325 

138,572 
142,773 
103,385 
51,895 
34,158 

24,378 
55,444 
20,884 
33,647 



86,277,053 

36,948,557 

36,007,592 

8,114,800 

2,296,308 

1,065,908 

626,716 

409,732 

274,692 

201,200 

98,832 

61,328 
73,220 
48,283 
20,724 
10,620 

5,944 
5,256 
3,203 
1,392 
808 

516 
936 
244 
232 



27,343,706 



14,022,802 
8,U4,800 
2,296,308 
1,065,903 

626,716 
409,732 
274,692 
201,200 
98,832 

61,328 
73,220 
48,288 
20,724 
10,620 

5,944 
5,256 
3,208 
1,392 
808 

516 
936 
244 
232 



8,280,644 



3,074,540 

2,296,308 

1,065,908 

626,716 

409,732 

274,692 

201,200 

98,832 

61,328 

73,220 

48,288 

20,724 

10,620 

5,944 

5,256 

3,203 

1,392 

303 

516 
936 
244 
232 



3,886,528 



976,732 
1,065,903 
626,716 
409,732 
274,692 
201,200 
98,332 

61,328 

73,220 

48,283 

20,724 

10,620 

5,944 

5,256 

3,208 

1,392 

808 

516 
936 
244 
232 



2,324,696 



480,808 
626,716 
409,732 
274,692 
201,200 
98,832 

61,323 
73,220 
43,288 
20,724 
10,620 

5,944 
5,256 
3,208 
1,392 
808 

516 
936 
244 
232 



1,507,737 



290,565 
409,732 
274,692 
201,200 
93,832 

61,328 
73,220 
48,288 
20,724 
10,620 

5,944 
5,256 
3,208 
1,392 
808 

516 
936 
244 
232 



998,945 



191,505 

274,692 

201,200 

98,832 

61 ,328 

73,220 

48,288 

20,724 

10,620 

5,944 

5,256 

3,208 

1,392 

803 

516 
936 
244 
232 



663,596 



428,402 



279,033 



200,005 



130,848 

201,200 

98,832 

61 ,328 
73,220 
48,283 
20,724 
10,620 

5,944 
5,256 
3,208 
1,392 
808 

516 
936 
244 
232 



96,854 
98,832 

61,328 
73,220 
48,288 
20,724 
10,620 

5,944 
5,256 

3,208 

1,392 

808 

516 
936 
244 
232 



46,317 

61,328 
73,220 
48,288 
20,724 
10,260 

5,944 
5,256 
3,208 
1,392 
808 

516 
936 
244 
232 



28,617 
73,220 
48,288 
20,724 
10,260 

5,944 
5,256 
3,208 
1,392 
808 

516 
936 
244 
232 



Taxable income (Thousand dollars) taxed at — Continued 



Mai:glnal tax rate classes 



59 
percent 



65 
percent 



69 
percent 



72 
percent 



75 
percent 



78 
percent 



81 
percent 



84 
percent 



87 
percent 



89 
percent 



90 
percent 



91 
percent 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



Grand total 

Under tax rate schedule II, total 

Marginal tax rates: 

20 percent 

22 percent 

26 percent 

30 percent 

34 percent 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

73 percent 

31 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 
percent of taxable income (which 
exceeded $1,259,000) 



70,153 



11,478 



20,544 



8,384 



10,447 



11,478 



20,544 



8,384 



10,447 



63,956 
96,576 
41,448 
21,240 

U,888 

10,512 

6,416 

2,784 

1,616 

1,032 

1,872 

488 

464 



63,785 
62,172 
31,860 

17,832 
15,768 
9,624 
4,176 
2,424 

1,548 

2,303 

732 

696 



26,590 
31,360 

17,332 

15,763 

9,624 

4,176 

2,424 

1,548 

2,803 

732 

696 



14,545 

17,832 
15,768 
9,624 
4,176 
2,424 

1,548 

2,808 

732 

696 



7,80; 
15,768 
9,624 
4,176 
2,424 

1,548 

2,808 

732 

696 



11,373 
16,040 
6,960 
4,040 

2,580 
4,680 
1,220 
1,160 



7,145 
6,960 
4,CK0 

2,580 
4,680 
1,220 
1,160 



3,175 
4,040 

2,580 
4,680 
1,220 
1,160 



1,838 

2,530 
4,680 
1,220 
1,160 



1,158 
4,680 
1,220 
1,160 



7,843 



8,64A 
6,100 
5,800 



2,584 
5,300 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



165 



Table 25.— TAXABLE INCOME BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE— Continued 
PART III.— SEPARATE RETURNS OF HUSBANDS AND WIVES AND OF SINGLE PERSONS NOT HEAD OF HOUSEHOLD OR SURVIVING SPOUSE WITH NORMAL TAX AND SURTAX ONLY 



Marginal tax rate classes 



Grand total 

Under tax rate schedule I , total . . 

Marginal rates: 

20 percent 

22 percent 

26 percent 

30 percent , 

34 percent , 

38 percent , 

43 percent , 

47 percent , 

50 percent , 

53 percent , 

56 percent , 

59 percent , 

62 percent , 

65 percent , 

69 percent , 

72 percent , 

75 percent , 

78 percent , 

81 percent , 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 per- 
cent of the taxable Incane (vhich 
exceeded $629, 500) 



Number of 
returns 



(1) 



16,635,336 



16,635,807 

9,556,532 

i, 790,351 

1,581,780 

413,936 

124,093 

57,295 
34,766 
22,542 
14,591 
10,631 

6,701 
7,946 
5,832 

3,417 
1,&10 

1,229 

871 
467 
332 
214 

129 

273 

96 

93 



Total 
taxable 
income 
(Thoummnd 
dolUra) 



(2) 



36,266,135 

8,195,542 
13,795,264 
7,566,795 
2,303,280 
1,095,361 

625,042 
449,391 
336,240 
247,194 
201,370 

140,214 
188,592 
167,522 
119,042 
66,662 

57,604 
47,154 
30,149 
24,891 
18,364 

12,133 
32,747 
16,399 
29,183 



51,802 



Taxable Ijicane (Thousand dollars) taxed at — 



20 
percent 



(3) 



8,195,542 

9,580,702 

3,163,560 

827,972 

248,186 

114,590 
69,532 
45,084 
29,182 
21,262 

13,402 
15,892 
11,664 

3,280 

2,458 

1,742 

934 

664 

428 

258 
546 
192 
186 



22 
percent 



w 



8,792,410 



,792,410 



4,214,562 

3,163,560 

827,972 

243,186 

114,590 
69,532 
45,084 
29,182 
21,262 

13,402 
15,892 
11,664 
6,834 
3,230 

2,458 

1,742 

934 

664 

428 

258 
546 
192 
186 



26 
percent 



(5) 



2,653,963 



2,653,963 



1,239,675 
827,972 
248,136 

114,590 
69,532 
45,084 
29,132 
21,262 

13,402 

15,892 

11,664 

6,834 

3,280 

2,458 

1,742 

934 

664 

428 

253 
546 
192 
186 



30 
percent 



(6) 



905,680 



905,680 



319,364 
248,186 

114,590 
69,532 
45,0»4 
29,182 
21,262 

13,402 

15,892 

11,664 

6,8X 

3,280 

2,458 

1,742 

934 

664 

428 

258 
546 
192 
186 



34 
percent 



(7) 



440,747 



4-40,747 



102,617 

114,590 
69, 532 
45,084 
29,182 
21,262 

13,402 

15,892 

11,664 

6,834 

3,230 

2,458 

1,742 

934 

664 

428 

258 
546 
192 
186 



38 
percent 



(8) 



275,632 



52,092 
69, 532 
45,084 
29,182 
21,262 

13,402 

15,892 

11,664 

6,834 

3,230 

2,458 

1,742 

934 

664 

428 

258 

192 

186 



43 
percent 



(9) 



186,207 



136,207 



32,199 
45,eS4 
29,182 
21,262 

13,402 

15,892 

11,564 

6,334 

3,230 

2,458 

1,742 

934 

664 

423 

258 
545 
192 
186 



47 
percent 



(10) 



129, 576 



129,576 



20,652 
29,182 
21,262 

13,402 

15,392 

U,664 

6,834 

3,280 

2,453 

1,742 

934 

664 

423 

258 
546 
192 
186 



50 
percent 



(11) 



93,480 



93,430 



13,733 
21,262 

13,402 

15,892 

11,664 

6,834 

3,280 

2,453 

1,742 

934 

664 

428 

253 
»46 
192 

186 



53 
percent 



(12) 



58,492 



68,492 



10,012 

13,402 

15,892 

11,664 

6,834 

3,280 

2,458 

1,742 

934 

564 

428 

258 
546 
192 
186 



percent 



(13) 



51,272 



6,194 

15,892 

11,664 

6,834 

3,280 

2,458 

1,742 

9X 

664 

428 

258 
546 
192 
186 



Taxable Incone (Thousand dollars) taxed at — Continued 



Marginal tax rate classes 



59 
percent 



62 
percent 



65 
percent 



69 
percent 



72 
percent 



78 
percent 



81 

percent 



84 
percent 



87 
percent 



39 
percent 



90 
percent 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



Grand total 

Under tax rate schedule I, total.... 
Marginal rates: 

20 percent 

22 percent 

26 percent 

30 percent 

34 percent 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax lljnited to 87 per- 
cent of the taxable income (which 
exceeded $629,500) 



■41,762 



26,566 



18,378 



19,644 



13,499 



7,154 



56,945 



14,897 



41,752 



18,378 



19,644 



13,499 



7,154 



5,143 



14,397 



13,780 
23,328 
13,668 
6,560 

4,916 
3,484 
1,358 
1,328 
856 

516 

1,092 

384 

372 



15,890 
20, 502 
9,840 

7,374 
5,226 
2,802 
1,992 
1,234 

774 

1,638 

576 

558 



9,598 
9,840 

7,374 
5,226 
2,802 
1,992 
1,284 

774 

1,638 

576 

558 



4,342 

7,374 
5,226 
2,802 
1,992 
1,284 

774 

1,638 

576 

558 



3,528 
5,226 
2,802 
1,992 
1,234 

774 
1,638 

576 
558 



3,6&t 
4,670 
3,320 
2,140 

1,290 

2,730 

960 

930 



2,129 
3,320 
2,140 

1,290 

2,730 

960 

930 



1,651 
2,140 

1,290 

2,730 

960 

930 



1,244 

1,290 

2,730 

960 

930 



523 

2,730 

960 

930 



5,447 
4,300 
4,650 



1,999 
4,650 



(26) 



10,583 



10, 583 



10,583 



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



166 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 25. —TAXABLE INCOME BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE— Continued 
PART IV.— RETURNS OF HEADS OF HOUSEHOLD WITH NORMAL TAX AND SURTAX ONLY 



Marginal tax rate clasaes 



Number of 
returns 



Total 
taxable 
income 
(Thousand 
OotUrm) 



Taxable income (Thousand dollars) taxed at — 



20 
percent 



21 
percent 



2A 
percent 



26 
percent 



30 
percent 



32 
percent 



36 
percent 



39 
percent 



42 
percent 



43 
percent 



47 
percent 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(W) 



Grand total 

Under tax rate schedule III, total, 

Marginal rates: 

20 percent 

21 percent 

2^ percent 

26 percent 

30 percent 

32 percent 

36 percent 

39 percent 

^2 percent 

i3 percent 

47 percent 

49 percent 

52 percent 

54 percent 

58 percent 

62 percent 

66 percent 

68 percent 

71 percent 

74 percent 

76 percent 

80 percent 

83 percent 

87 percent 

90 percent 

91 percent 

Returns with tax limited to 87 per- 
cent of taxable income (which 
exceeded $938,000) 



4,235,043 



2,222,316 



1,138,312 



85,462 



54,179 



37,817 



1,374,541 

526,657 
524,791 
209,209 
58,628 
21,987 

11,099 
6,188 
3,907 
2,864 
2,436 

1,537 
1,229 
1,241 

(M 

(') 



(') 
{') 



457 



154 
66 



(M 



4,233,390 

526,548 
1,541,708 
998,462 
402,118 
194,820 

120,829 
80,109 
58,612 
48,375 
46,200 

32,256 
28,275 
32,052 
(^) 
(M 

18,580 
(') 
(') 

10,106 
4,948 

2,909 
(') 

7,308 
3,277 
2,029 
2,010 



1,653 



526,548 

1,049,582 

418,418 

117,256 

43,974 

22,198 
12,376 
7,814 
5,728 
4,872 

3,074 
2,458 
2,482 

(M 
(M 



492,126 

418,418 

117,256 

43,974 

22,198 
12,376 
7,814 
5,728 
4,872 

3,074 
2,458 
2,482 

(') 

(') 



(M 
(M 



914 



308 
132 



(M 
(M 



914 



308 
132 



(') 



120 
38 
18 
10 



(1) 



120 
38 
18 
10 



389,394 



161,626 
117,256 
43,974 

22,198 

12,376 

7,814 

5,728 

4,872 

3,074 

2,453 

2,482 

(') 

(M 
914 

(') 

(M 
308 
132 

70 
(M 
120 
38 
18 
10 



160,862 



50,350 
43,974 

22,198 
12,376 
7,814 
5,728 
4,872 

3,074 

2,458 

2,4«2 

(') 

(') 
914 

(M 

(M 
308 
132 

70 
(') 
120 
38 
18 
10 



85,462 



18,924 

22,198 

12,376 

7,814 

5,728 

4,872 

3,074 
2,458 
2,482 

(') 
914 

(1) 

(^) 
308 
132 

70 
(') 
120 
38 
18 
10 



9,839 
12,376 
7,814 
5,728 
4,872 

3,074 

2,458 

2,482 

(1) 

(M 
914 

(') 

(M 
308 
132 

70 
(M 
120 
38 
18 
10 



37,817 



5,853 
7,814 
5,728 
4,872 

3,074 

2,458 

2,482 

(') 

(») 
914 

(^) 

(M 
308 
132 

70 
(M 
120 
38 
18 
10 



11,992 



3,914 
5,728 
4,872 

3,074 
2,458 
2,482 
(') 

(M 

914 

(M 

(') 
308 
132 

70 

(M 
120 
38 
13 

■ 10 



2,551 

4,372 

3,074 

2,458 

2,482 

(') 

(M 

914 
(') 
(M 
308 
132 

70 
i}) 
120 
38 
13 
10 



2,352 

3,074 

2,453 

2,482 

(') 

(') 
914 

(') 

(') 
308 
132 

70 
(') 
120 
38 
IS 
10 



1,516 

2,458 

2,482 

(') 

(') 
914 

(') 

(') 
308 
132 

70 
(1) 
120 
38 
18 
10 



1,237 
2,482 

(') 

(') 



(') 
(') 



914 



308 
132 



(') 



120 
38 
18 
10 



Taxable Income (Thousand dollars) taxed at — Continued 



Marginal tax rate classes 



52 
percent 



54 
ercent 



58 
percent 



62 
percent 



66 

percent 



68 
percent 



71 
percent 



74 
percent 



76 
percent 



80 
percent 



83 
percent 



87 
percent 



90 
percent 



91 
percent 



(15) 



(16) 



(17) 



(13) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



Grand total. 



9,375 



4,125 



1,239 



2,780 



Under tax rate schedule III, total. 

Marginal rates: 

20 percent 

21 percent 

24 percent 

26 percent 

30 percent 



13,340 



4,125 



1,239 



1,127 



32 percent. 
36 percent. 
39 percent. 

42 percent. 

43 percent. 

47 percent. 
49 percent. 
52 percent. 
54 percent. 
58 percent. 

62 percent. 
66 percent. 
68 percent. 
71 percent. 
74 percent. 

76 percent. 
80 percent. 
83 percent. 
87 percent. 

90 percent. 

91 percent. 



2,263 
(M 
(1) 

1,328 
(') 
(') 
616 
264 

140 
(M 

240 
76 
36 
20 



(') 

(') 
1,828 

(M 

(M 
616 
264 

140 



(M 



240 
76 
36 

20 



(^) 
2,742 
(M 
(M 
924 
396 

210 

(^) 

360 

114 

54 

30 



1,214 

(M 

(') 
924 
396 

210 



(M 



360 

114 

54 

30 



(M 

(M 
924 
396 

210 

(') 

360 

114 

54 

30 



(M 

1,540 
660 

350 

(') 

600 

190 

90 

50 



366 
660 

350 

(1) 

600 

190 

90 

50 



328 

350 

(M 

600 

190 

90 

50 



109 

(M 

600 

190 

90 

50 



(') 

600 

190 

90 

50 



1,308 
950 
450 
250 



427 
430 
250 



229 
500 



Returns with tax limited to 87 per- 
cent of taxable income (which 
exceeded $933,000) 



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

^Estimate is not shown separately because of hl^h senpling variability. However, the data are included in the appropriate totals 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



167 



Table 26.— TAXABLE INCOME FOR PARTIAL TAX BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE 

PART I.— ALL RETURNS WITH ALTERNAIIVE TAX CCMFUTATION 



Marginal tax rate classes for partial tax 



Number of 
retxims 



Total 
taxable 

incoiDe 

doltmr») 



One -half 
excess 

long-term 
capital gain 

(Thouaand 

dollmrm) 



Taxable 

income for 

partial tax 

(Thaumand 
dollmrm) 



Taxable income for partial tax (Thousand dollars) taxed at — 



20 
percent 



21 
percent 



22 
percent 



2^ 
percent 



26 
percent 



30 
percent 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Grand total 

Marginal rates: 

20 percent 

21 percent 

22 percent 

2'^ percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with partial tax llniited to 87 percent of 
taxable Income for partial tax 

Returns with no taxable income for partial tax.... 



2,786,367 



379,298 



371,476 



5,896 



374,721 



371,421 



568 

2 

539 

C) 

999 
1,007 
(') 
1,256 

n 

2,371 

48 

(^) 

3,055 

4,880 

129 

9,685 

407 

13,325 

611 

11,734 

497 

15,984 

14,779 

8,612 

158 

205 

5,163 

89 

2,968 

71 

3,037 

35 

1,737 

31 

1,031 

67 

715 

447 

976 

334 

290 



92,677 

383 

77,516 

115,651 
116,697 
(') 
137,576 

204,801 
2,363 

213,317 

281,116 

4,572 

452,413 

16,338 
598,084 

22,831 
574,835 

21,879 

897,525 

1,004,648 

681,230 

9,221 

15,669 

469,629 

9,097 

309,080 

5,900 

377,942 

3,600 

249,655 

3,471 

162,601 

10,096 
121,486 

83,957 
224,838 
101,199 
153,417 

53,540 
286,185 



91,687 
377 

74,578 
(') 

107,126 
104,000 
(') 

117,455 
(') 
161,623 

1,634 

145,278 
151,500 

1,581 
155,092 

5,761 
141,077 

4,294 
126,217 

4,374 
190,171 
237,244 
154,985 

1,817 

4,547 
107,213 

3,352 

68,871 

605 

99,380 

583 

59,235 

525 

34,673 

2,016 

23,841 

13,800 

40,087 

17,779 

22,252 

2,678 
301,564 



990 
6 
2,938 
(') 

8,525 
12,697 
(^) 

20,121 
e) 
43,178 

729 
(') 

68,039 

129,616 

2,991 

297,321 

10,577 
457,007 

18,537 
448,618 

17,505 
707,354 
767,40i 
526,245 

11,122 
362,415 

5,745 
240,209 

5,295 

278,562 

3,017 

190,420 

2,946 

127,928 

8,080 

97,645 

70,157 

184,751 

83,420 

131,165 

50,862 



990 
4 

1,920 
(M 

3,374 

3,554 
(M 

4,432 
(M 

7,804 

96 
(^) 

10,278 
16,986 

258 
34,754 

814 

4S,126 

1,222 

42,834 

994 
59,306 
53,416 
30,352 

316 

410 
17,818 

178 
10,272 

142 

10,226 

70 

5,902 

62 

3,422 

134 

2,310 

1,442 

3,108 

962 

860 



(M 
10 
14 

(') 

(M 

96 
(M 
192 
382 
258 

814 

1,222 

994 
380 

316 

410 

178 
142 

70 

62 

134 

44 

36 
22 



3,364 
3,540 

4,432 

7,804 

10,086 
16,604 

34,754 

4S,126 

42,834 

59,306 
53,036 
30,352 

17,818 
10,272 

10,226 

5,902 

3,422 

2,310 

1,398 

3,108 

926 

838 



(M 

C) 
(M 



1,767 



192 
382 

258 



1,222 

i 

994 

380 

316 
410 

178 

142 

70 
62 
134 
44 



3,554 


2,021 


(M 


(') 


4,432 


4,432 


(M 


(^5 


7,804 


7,804 


96 


96 


(M 


(M 


10,278 


10,278 


16,986 


16,986 


258 


258 


34,754 


34,754 


814 


814 


48,126 


48,126 


1,222 


1,222 


42,834 


42,834 



994 
59,306 
53,416 
30,352 

316 

410 
17,818 

178 
10,272 

142 

10,226 

70 

5,902 

62 

3,422 

134 

2,310 

1,442 

3,108 

962 

860 



994 
59,306 
53,416 
30,352 

316 

410 
17,818 

178 
10,272 

142 

10,226 

70 

5,902 

62 

3,422 

134 

2,310 

1,442 

3,108 

962 

860 



Marginal tax rate classes for partial tax 



Taxable income for partial tax (Thousand dollars) taxed at — Continued 



32 percent 



34 percent 



36 percent 



38 percent 



39 percent 



42 percent 



43 percent 



47 percent 



49 percent 



50 percent 



52 percent 



(11) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



Grand total. 

Marginal rates: 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 



5,832 



5,660 



352/91 



309,163 



8,829 



39 percent. . 

42 percent. . 

43 percent. , 
47 percent.. 

49 percent.. 

50 percent.. 

52 percent., 

53 percent.. 

54 percent.. 
56 percent. . 

58 percent, . 

59 percent.. 
62 percent.. 

65 percent.. 

66 percent.. 

68 percent., 

69 percent. , 

71 percent, , 

72 percent. , 

74 percent., 

75 percent, , 

76 percent., 
78 percent. , 

80 percent. , 

81 percent. , 

83 percent., 

84 percent. 
87 percent., 

89 percent. 

90 percent. 

91 percent. 



(M 
(1) 

96 
(') 
192 
382 
253 

814 

1,222 

994 

380 

316 
410 

178 

142 

70 

62 

134 

44 

36 
22 



2,393 
7,804 

10,086 
16,604 

34,754 

45,126 

42,834 

59,306 
53,036 
30,352 

17,813 
10,272 

10,225 

5,902 

3,422 

2,310 

1,393 

3,108 

926 

338 



(') 

95 

(M 

192 

382 

253 

814 

1,222 

994 

330 

316 
410 

173 

142 

70 
62 
134 
44 



10,036 
16,604 

34,754 

48,126 

42,834 

59,306 
53,036 
30,352 

17,818 
10,272 

10,226 

5,902 

3,422 

2,310 

1,398 

3,108 

926 

838 



(') 
192 
382 
258 



814 
1,222 

994 
380 

316 

410 

178 
142 

70 
62 
134 



(') 
192 
382 
253 

314 

1,222 

994 

380 

316 
410 

178 

142 

70 
52 
134 



5,795 

16,986 

258 

34,754 

814 

48,126 

1,222 

42,834 

994 
59,306 
53,416 
30,352 

316 

410 
17,818 

178 
10,272 

142 

10,226 

70 

5,902 

62 

3,422 

134 

2,310 

1,442 

3,108 

962 

860 



9,563 

253 

34,754 

814 

43,126 

1,222 

42,834 

994 
59,306 
53,416 
30,352 

316 

410 
17,818 

178 
10,272 

142 

10,226 

70 

5,902 

62 

3,422 

134 

2,310 

1,442 

3,108 

962 

860 



153 

814 

1,222 

994 

380 

315 
410 

173 

142 

70 

52 

134 

44 

36 
22 



19,289 
48,126 
42,834 

59,306 
53,036 
30,352 

17,818 
10,272 

10,226 

5,902 

3,422 

2,310 

1,398 

3,108 

926 

838 



809 
2,444 

1,988 

750 

632 
820 

355 

284 

140 
124 
268 



72 
44 



Returns with partial tax limited to 87 percent of 
taxable income for partial tax .- 



Returns with no taxable inconie for partial tax. 



Footnote at end of table. See text for "Description of the Saiiple and Limitations of the Data" and "Explanation of Classifications and Terms." 



168 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 26.— TAXABLE INCOME FOR PARTIAL TAX BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE— Continued 
PAKT I.— ALL RETURNS WITH ALTERNATIVE TAX CCMPOTAIION— Continued 



Marginal tax rate classes for partial tax 



Taxable income for partial tax (Thousand dollars) taxed at — Continued 



53 percent 



5*1 percent 



56 percent 



58 percent 



59 percent 



62 percent 



65 percent 



66 percent 



percent 



69 percent 



71 percent 



72 percent 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



Grand total 

Marginal rates: 

20 percent 

21 percent 

22 percent 

7A percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 

39 percept 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns vflth partial tax limited to 87 percent 
of taxable income for partial tax 

Returns with no taxable income for partial tax 



265,621 



7,005 



219,192 



6,983 



334,204 



209,273 



3,746 



4,312 



139,080 



2,955 



98,615 



23,873 
42,834 



59,306 
53,036 



17,818 
10,272 

10,226 

5,902 

3,422 

2,310 

1,398 

3,108 

926 

838 



1,429 

1,988 
760 

632 

820 

356 
284 

140 

124 

268 

38 

72 



59,306 
53,036 
30,352 



17,818 
10,272 

10,226 

5,902 

3,422 

2,310 

1,398 

3,108 

926 

838 



1,601 

1,140 

948 
1,230 

534 

426 

210 

186 

402 

132 

108 
66 



54,988 
106,072 



35,636 
20,544 



6,844 

4,620 
2,796 
6,216 
1,852 
1,676 



70,716 
91,056 

948 
1,230 
53,454 

534 
30,316 

426 

30,678 

210 

17,706 

186 

10,266 

402 

6,930 

4,326 

9,324 

2,886 

2,580 



40,613 

53,454 
30,816 



10,266 

6,930 
4,194 
9,324 
2,778 
2,514 



452 
1,230 

534 

426 

210 

186 

402 

132 

108 
66 



872 


_ 


- 


23,874 


890 


_ 


_ 


30,816 


710 


- 


_ 


30,678 


350 


- 


- 


17,706 


310 


- 


- 


10,266 


670 


- 


- 


6,930 


220 


4,194 


- 


9,324 


180 


2,778 


no 


2,514 



405 


_ 




14,225 


710 


- 


_ 


30,673 


350 


- 


- 


17,706 


JIO 


- 


_ 


10,266 


670 


- 


- 


6,930 


220 


4,194 


_ 


9,324 


180 


2,778 


no 


2,514 



Taxable Income for partial tax (Thcmsand dollars) taxed at — Continued 



Marginal tax rate classes for partial tax 



7A percent 75 percent 76 percent 78 percent 80 percent 81 percent 83 percent 84 percent 87 percent 89 percent 90 percent 91 percent 
(3A) (35) (36) (37) (38) (39) (40) (41) (42) (43) (44) (45) 



Grand total. 

Marginal rates: 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 



1,336 



73,451 



45,055 



39 percent. . 

42 percent, . 

43 percent. , 
47 percent.', 

49 percent. , 

50 percent. . 

52 percent. , 

53 percent. , 

54 percent. , 

56 percent., 

58 percent., 

59 percent. , 
62 percent. , 

65 percent. , 

66 percent, , 

68 percent., 

69 percent., 

71 percent., 

72 percent. , 

74 percent. , 

75 percent. , 

76 percent., 
78 percent. 

80 percent. 

81 percent. 

83 percent. 

84 percent. 
87 percent. 

89 percent. 

90 percent. 

91 percent. 



350 


- 


- 


29,510 


310 


_ 


- 


17,110 


670 


- 


_ 


U,550 


220 


6,990 


- 


15,540 


180 


4,530 


110 


4,190 



217 


- 


- 


U,360 




17,U0 


670 


- 


_ 


U,550 


220 


6,990 


- 


15,540 


180 


4,630 


110 


4,190 



156 

670 

220 

130 
110 



8,158 

U,550 
6,990 

15,540 
4,530 
4,190 



1,380 
1,100 



900 
550 



5,245 
6,990 
15,540 
4,630 
4,190 



Returns with partial tax limited to 87 percent 
of taxable income for partial tax 



3,947 

15,540 

5,530 

4,740 

50,862 



29,351 
23,150 
20,950 



10,370 
21,050 



45,055 



Returns with no taxable Income for partial tax. 



Footnote at end of table. See text for "Description of the Sample and Limitations of the Data" and "Explanation of Clasaif icationa and Terms." 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



169 



Table 26.— TAXABLE INCOME FOR PARTIAL TAX BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE— Continued 



PABT II.— JOINT RETUHNS AND REIURNS OF SURVIVING SPOUSE WITH ALTERNATIVE TAX CCMPUTATION 



Marginal tax rate classes for 
partial tax 



Number of 
returns 



Total 

taxable 

income 

(Thousand 
dollarm) 



One -half 
excess 

long-term 

capital 

gain 

(Thoua»nd 
dollmrm) 



Taxable 

incQine 

for 

partial 

tax 

(Thotjamtd 
dollar*) 



Taxable Income for partial tax (Thousand dollars) taxed at- 



20 
percent 



22 
percent 



26 

percent 



30 
percent 



34 
percent 



38 
percent 



43 
percent 



47 
percent 



50 
percent 



53 
percent 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



(U) 



Grand total 

Under tax rate schedule II, total. 

Marginal rates: 

20 percent 

22 percent 

26 percent 

30 percent 

3A percent 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

55 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with partial tax limited 
87 percent of taxable income 
for partial tax (which exceeded 
$1,259,000) 



82,741 



2,275,10i 



4,500,128 



326,415 



324,302 



321,474 



317,969 



294,996 



82,197 

392 

421 
688 
770 
960 

1,531 
2,084 
3,613 
7,692 
10,738 

9,683 

13,669 

11,929 

6,564 

3,746 

2,168 

2,076 

1,214 

680 

4*0 

274 
578 
147 
140 



Returns with no taxable Income for 
partial tax 



6,539,4i6 

78,829 
62,751 
92,653 
97,052 
116,494 

167,858 
172,087 
240,288 
395,124 
530,174 

513,228 
820,562 
888,914 
584,706 
394,608 

260,241 
311,842 
205,658 
127,800 
93,051 

60,586 

167,120 

61,732 

96,088 



6,472 
218,930 



2, 045,774 

78,029 
60,188 
85,631 
86,042 
99,029 

134,033 
U7,422 
131,080 
Ul,561 
122,164 

107,658 
168,141 
205,491 
129,611 
89,974 

57,331 
85,550 
48,931 
26,052 
18,682 

8,617 
30,062 
11,354 
13,141 



4,493,672 

800 
2,563 
7,022 
11,010 
17,465 

33,825 
54,665 
109,208 
263,563 
408,010 

405,570 
652,421 
683,423 
455,095 
304,634 

202,910 
226,292 
156,727 
101,748 
74,369 

51,969 

137,058 

50,378 

82,947 



6,456 



328,020 

800 
1,684 
2,752 
3,080 
3,840 

6,124 

8,336 

14,452 

30,768 

42,952 

33,732 
54,676 
47,716 
26,256 
14,984 

8,672 
8,304 
4,856 
2,720 
1,760 

1,096 

2,312 

588 

560 



326,415 



879 
2,752 
3,080 
3,840 

6,124 

8,336 

14,452 

30,768 

42,952 

38,732 
54,676 
47,716 
26,256 
14,984 

8,672 
8,304 
4,856 
2,720 
1,760 

1,096 

2,312 

538 

560 



324,302 



1,518 
3,080 
3,840 

6,124 

3,336 

14,452 

30,768 

•42,952 

38,732 
54,676 
47,716 
26,256 
14,984 

8,672 
8,304 
4,856 
2,720 
1,760 

1,096 

2,312 

583 

560 



321,474 



1,770 
3,840 

6,124 

8,336 

14,452 

30,768 

42,952 

38,732 
54,676 
47,716 
26,256 
14,934 

8,672 
8,304 
4,856 
2,720 
1,760 

1,096 

2,312 

583 

560 



2,105 

6,124 

8,336 

14,452 

30,768 

42,952 

38,732 
54,676 
47,716 
26,256 
14,934 

8,672 
8,304 
4,856 
2,720 
1,760 

1,096 

2,312 

538 

560 



312,945 



3,205 

3,336 

14,452 

30,768 

42,952 

38,732 
54,676 
47,716 
26,256 
14,984 

8,672 
3,304 
4,856 
2,720 
1,760 

1,096 

2,312 

588 

560 



306,053 



4,649 
14,452 
30,768 
42,952 

38,732 
54,676 
47,716 
26,256 
14,984 

8,672 
3,304 
4,356 
2,720 
1,760 

1,096 

2,312 

538 

560 



294,996 



8,044 
30,768 
42,952 

33,732 
54,676 
47,716 
26,256 
14,984 

8,672 
8,304 
4,856 
2,720 
1,760 

1,096 

2,312 

588 

560 



17,419 
42,952 

38,732 
54,676 
47,716 
26,256 
1/4,984 

8,672 
3,304 
4,856 
2,720 
1,760 

1,(»6 

2,312 

538 

560 



Marginal tax rate classes for 
partial tax 



Taxable income for partial tax (Thousand dollars) taxed at — Continued 



56 
percent 



59 
percent 



62 
percent 



65 
percent 



72 
percent 



75 
percent 



78 
percent 



81 
percent 



34 
percent 



87 
percent 



89 
percent 



90 
percent 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



Grand total 

Under tax rate schedule H, total. 

Marginal rates: 

20 percent 

22 percent 

26 percent 

30 percent 

34 percent 

38 percent 

43 percent 

47 percent 

50 percent » 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

37 percent 

89 percent 

90 percent 

91 percent 

Returns with partial tax limited 
to 87 percent of taxable income 
for partial tax (which exceeded 
$1,259,000) 



279,439 



172,555 



112,542 



78,714 



26,405 



20,273 



279,439 



172,555 



112,542 



78,714 



38,123 



26,749 



19,949 



20,278 



13,250 
54,676 
47,716 
26,256 
14,984 

8,672 
3,304 
4,856 
2,720 
1,760 

1,096 
2,312 

588 
560 



50,985 

95,432 

52,512 

29,968 

17,344 

16,608 

9,712 

5,440 

3,520 

2,192 
4,624 
1,176 
1,120 



63,115 
78,768 
44,952 

26,016 

24,912 

14,568 

8,160 

5,280 

3,283 
6,936 
1,764 
1,680 



34,999 
44,952 

26,016 

24,912 

14,568 

8,160 

5,280 

3,238 
6,936 
1,764 
1,680 



19,938 

26,016 

24,912 

14,568 

8,160 

5,280 

3,288 
6,936 
1,764 

1,680 



12,126 

24,912 

14,568 

8,160 

5,280 

3,283 
6,936 

1,764 
1,680 



18,692 

24,230 

13,600 

3,300 

5,480 

11,560 

2,940 

2,800 



11,047 
13,600 
8,800 

5,480 
11,560 
2,940 
2,800 



6,548 
8,800 

5,430 

U,560 

2,940 

2,800 



3,969 

5,480 
11,560 
2,940 
2,800 



2,649 
11,560 
2,940 
2,800 



6,456 



21,458 
14,700 
14,000 



6,278 
14,000 



Returns with no taxable income for 
partial tax ,. 



Footnote at end of table. See text for "Description of the Sample and Limitations of the Data" and "Explanation of Classifications and Ten 



170 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 26.— TAXABLE INCOME FOR PARTIAL TAX BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE— Continued 
PABT III.— SEPARATE RETURNS OF HUSBANDS AND VIVES AND OF SIMPLE PERSONS NOT HEAD OF HOUSEHOLD OR SURVIVING SPOUSE WTTH ALTERNATIVE TAX CCMPUTATION 



One -half 

excess 

long-term 

capital 

gain 
(Thoummtd 
dollmrm) 



Marginal tax rate claasee for 
partial tax 



Number of 
returns 



Total 

taxable 

income 

(Thoummtd 
doltaru) 



Taxable 
income 

for 
partial 

tax 
(Thou»mnd 



Taxable income for partial tax (llioxisanci dollars) taxed at — 



20 
percent 



22 
percent 



30 
percent 



34 
percent 



38 
percent 



43 
percent 



47 
percent 



50 

percent 



(1) 



(2) 



(3) 



{^) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total 

Under tax rate schedule I, total... 

Marginal rates: 

20 percent 

22 percent 

26 percent 

30 percent 

y* percent 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with taa limited to 87 per- 
cent of taxable income for partial 
tai (eiceedlng $629,500) 

Returns with no taxable incooe for 
partial tax 



1,226,006 



450,125 



780,539 



45,339 



45,061 



44,554 



,40,842 



35,560 



167 
118 
306 
230 
296 

840 

875 

1,076 

1,993 

2,587 

2,051 
2,315 
2,660 
2,048 
1,417 

800 
961 
523 
351 
275 

151 
398 
169 
139 



1,120,440 

12,525 
14,765 
22,115 
18,709 
21,082 

36,943 
35,957 
34,638 
57,289 
67,910 

61,607 
76,963 
103,136 
96,524 
75,021 

48,839 
66,100 
43,997 
34,801 
28,435 

18,978 
57,713 
34,896 
51 ,492 



47,068 



384,307 

12,344 
14,390 
20,647 
17,087 
18,426 

27,590 
24,443 
18,282 
23,531 
18,913 

18,559 
22,030 
26,921 
25,374 
17,239 

11,540 

13,830 

10,304 

8,621 

5,159 

4,577 

10,025 

5,995 

8,480 



2,662 



736,133 

181 

375 

1,468 

1,622 

2,656 

9,353 
11,514 
16,356 
33,758 
48,997 

43,043 
54,933 
76,215 
71,150 
57,782 

37,299 
52,270 
33,693 
26,130 
23,276 

14,401 
47,693 
28,901 
43,012 



44,406 



45,339 

181 
236 
612 
460 
592 

1,680 
1,750 
2,152 
3,986 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
338 
278 



45,061 



139 
612 
460 
592 

1,680 
1,750 
2,152 
3,986 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
338 
278 



44,554 



244 
460 
592 

1,680 
1,750 
2,152 
3,986 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
338 
278 



40,842 



35,560 



242 
592 

1,680 
1,750 
2,152 
3,986 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
333 
278 



283 

1,680 
1,750 
2,152 
3,986 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
338 
278 



953 
1,750 
2,152 
3,986 
5,174 

4,102 
4,630 
5,320 
4,096 
2,334 

1,600 

1,922 

1,046 

702 

550 

302 
796 
338 
278 



1,014 
2,152 
3,986 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
333 
273 



1,292 

3,985 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
338 
278 



1,870 
5,174 

4,102 
4,630 
5,320 
4,096 
2,834 

1,600 

1,922 

1,046 

702 

550 

302 
796 
338 
278 



Marginal tax rate classes for 
partial tax 



Taxable incone for partial tax (Thousand dollars) taxed at — Continued 



56 
percent 



59 
percent 



62 
percent 



65 

percent 



69 
percent 



72 
percent 



75 
percent 



78 
percent 



81 
percent 



34 
percent 



87 
percent 



89 
percent 



90 
percent 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



Grand total 

Under tax rate schedule I, total... 

Marginal rates: 

20 percent 

22 percent 

26 percent 

30 percent 

34 percent 

38 percent 

43 percent 

47 percent 

50 percent 

53 percent 

56 percent 

59 percent 

62 percent 

65 percent 

69 percent 

72 percent 

75 percent 

78 percent 

81 percent 

84 percent 

87 percent 

89 percent 

90 percent 

91 percent 

Returns with tax limited to 87 per- 
c^it of taxable income for partial 
tax (exceeding $629, 500) 

Returns with no taxable income for 
partial tax 



19,901 



10,501 



19,901 



24,280 



9,846 



7,871 



10,501 



2,023 
4,630 
5,320 
4,096 
2,334 

1,600 

1,922 

1,046 

702 

550 

302 
796 
333 
278 



4,003 

10,640 

3,192 

5,668 

3,200 
3,844 
2,092 
1,404 
1,100 

604 

1,592 

676 

556 



7,055 
12,288 
3,502 

4,800 
5,766 
3,138 
2,106 
1,650 

906 
2,388 
1,014 

834 



5,614 
3,502 

4,800 
5,766 
3,138 
2,106 
1,650 

906 
2,338 
1,014 

834 



3,936 

4,800 
5,766 
3,138 
2,106 
1,650 

906 
2,338 
1,014 

334 



2,099 
5,766 
3,138 
2,106 
1,650 

906 
2,388 
1,014 

834 



4,220 
5,230 
3,510 
2,750 

1,510 
3,980 
1,690 
1,390 



2,313 
3,510 
2,750 

1,510 
3,930 
1,690 
1,390 



1,610 
2,750 

1,510 
3,930 
1,690 
1,390 



1,276 

1,510 
3,980 
1,690 
1,390 



811 
3,930 
1,690 
1,390 



44,406 



7,893 
3,450 
6,950 



3,551 
6,950 



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



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



171 



Table 26.— TAXABLE INCOME FOR PARTIAL TAX BY MARGINAL TAX RATE CLASSES AND AMOUNT TAXED AT EACH RATE— Continued 
PART IV.— RETURNS OF HEADS OF HOUSEHOLD WITH ALTERNATIVE TAX CCMPUTATION 



Marginal tax rate classes for 
partial tax 



Number of 
retumB 



Total 

taxable 

income 

(Thoumand 
dolUra) 



One-half 

excess 

long-term 

capital 

gain 

(Thoumsnd 

doltmra) 



Taxable 

income 

for 

partial 

tax 

( Thotiaand 

dolUru) 



Taxable income for partial tax (Thousand dollars) taxed at- 



21 
percent 



24 
percent 



26 
percent 



30 
percent 



32 
percent 



36 
percent 



39 
percent 



42 
percent 



47 
percent 



(1) 



(2) 



(3) 



(*) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



Grand total 

Under tax rate schedule III, total. 

Marginal rates: 

20 percent 

21 percent 

2<4 percent 

26 percent 

30 percent 

32 percent 

36 percent 

39 percent 

'i2 percent 

^3 percent 

47 percent 

■49 percent 

52 percent 

54 percent 

58 percent 

62 percent 

66 percent 

68 percent 

71 percent 

74 percent 

76 percent 

80 percent 

83 percent 

87 percent 

90 percent 

91 percent 

Returns with partial tax limited to 
8'7^ of taxable income for partial 
tax (which exceeded $938,000) 

Returns with no taxable income for 
partial tax 



3,009 



5,928 



5,896 



5,596 



5,314 



2,974 



(') 
(') 



(M 
(1) 



173,681 



(^) 



191 
129 
407 
611 
497 

190 

153 

205 

39 

71 

35 

31 
67 
22 
18 

n 



(') 

883 
936 

(') 
(M 

2,363 
(M 

5,273 

6,190 
4,572 
16,338 
22,831 
21,879 

12,598 
9,221 

15,669 
9,097 
5,900 

3,600 
3,471 
10,096 
4,393 
4,571 
5,837 



C) 
377 

(1) 
848 
871 

<;> 

(M 

1,634 
C) 

3,413 

2,133 
1,581 
5,761 
4,294 
4,374 

4,832 
1,317 
I,, 51,1 
3,352 
605 

583 
525 
2,016 
606 
430 
631 



121,637 

(') 

6 

(') 
35 
65 

(^) 
(^) 

729 
(1) 
1,360 

4,052 
2,991 
10,577 
13,537 
17,505 

7,766 
7,404 
11,122 
5,745 
5,295 

3,017 
2,946 
3,080 
3,787 
4,141 
5,206 



(M 
(') 



10 
14 

(M 

(M 

96 
(M 
192 

332 
258 
814 
1,222 
994 

380 
316 
410 
178 
142 

70 
62 
134 
44 
36 
22 



(M 



10 
14 

(M 
(') 

96 
(M 
192 

382 

258 

814 

1,222 

994 

380 
316 
410 
178 
142 

70 
62 
134 
44 
36 
22 



5,896 



(M 
10 
14 

(M 
(') 

96 
(M 
192 

382 
253 
314 
1,222 
994 

380 
316 
410 
173 
142 

70 
62 
134 
44 
36 
22 



5,596 



5,314 



5 
14 

(^) 

(M 

96 
(') 
192 

382 
258 
814 
1,222 
994 

330 
316 
410 
178 
142 

70 
62 
134 
44 
36 
22 



9 

(') 
(^) 

96 
(') 
192 

332 
258 
314 
1,222 
994 

330 
316 
410 
178 
142 

70 
62 
134 
44 
36 
22 



(') 
(M 

96 
(') 
192 

382 
258 
814 
1,222 
994 

380 
316 
410 
178 
142 

70 
62 
134 
44 
36 
22 



(') 
96 

192 

382 
253 
814 
1,222 
994 

380 
316 
410 
173 
142 

70 
62 
134 
44 
36 
22 



(M 
192 

382 
253 
814 
1,222 
994 

380 
316 
410 
178 
142 



134 
44 
36 
22 



(') 
192 

332 
258 
314 
1,222 
994 

330 
316 
410 
178 
142 

70 
62 
134 
44 
36 



132 

332 
258 
814 
1,222 
994 

380 
316 
410 
178 
142 

70 
62 
134 
44 
36 
22 



232 
258 
814 
1,222 
994 

380 
316 
410 
178 
142 

70 
62 
134 
44 
36 
22 



Marginal tax rate clai 
partial tax 



Taxable income for partial tax (Thousand dollars) taxed at — Continued 



49 
percent 



52 
percent 



54 
percent 



58 
percent 



62 
percent 



66 

percent 



68 
percent 



71 
percent 



74 
percent 



76 
percent 



30 
percent 



83 
percent 



37 
percent 



90 
percent 



91 

percent 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Grand total. 



2,165 



1,707 



3,930 



Under tax rate schedule III, total.. 

Marginal rates: 

20 percent 

21 percent 

24 percent 

26 percent 

30 percent 



8,829 



7,005 



6,983 



2,165 



1,707 



1,336 



1,937 



32 percent. . 

36 percent. , 
39 percent. , 

42 percent. . 

43 percent. , 

47 percent. , 
49 percent. , 

52 percent. , 
54 percent. . 

53 percent. , 

62 percent. 
66 percent. 

63 percent. , 
71 percent. 
74 percent. 

76 percent. 
30 percent. 
83 percent. 

37 percent, 

90 percent. 

91 percent. 



153 

314 

1,222 

994 

380 
316 
410 
173 
142 



134 
44 
36 
22 



809 
2,444 
1,988 

760 
632 
820 
356 
284 

140 
124 
268 
88 
72 
44 



1,429 
1,988 

760 
632 
820 
356 
234 

140 
124 
268 



1,601 

1,140 
948 

1,230 
534 
426 

210 
136 

4o: 
i; 

IL 



Returns with partial tax limited to 
87^ of taxable income for partial 
tax (which exceeded $938,000) 



Returns with no taxable income for 
partial tax 



546 
948 
.,230 
534 
426 

210 
186 
402 
132 
108 
66 



452 

1,230 

534 

426 

210 
136 
402 
132 
108 
66 



872 
890 
710 

350 
310 
670 
220 
180 
110 



405 
710 

350 
310 
670 
220 
130 
110 



350 
310 
670 
220 
130 
110 



217 
310 
670 
220 
130 
110 



156 
670 
220 
130 
110 



1,380 

1,100 

900 

550 



487 
900 
550 



541 
110 



See text for "Description of the Sanple and Limitations of the Date" and "Explanation of Classifications and Terms." 

^Estimate is not shown separately because of high saipling variability. However, the data are included in the appropriate totals. 



717-015 O - 64 - 12 



172 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



Table 27.— INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES 





Returns with 


tax rate as mrglnfll rate 




Returns with any tax at 


tax rate 


Number of 
returns 


Tax 

base taxed 

at marginal 

rate 


Tax 
generated 
at marginal 

rate 


Tax 

base taxed 

at all rates 


Tax 
generated at 
all rates 


Number of 
returns 


Tax base at 
tax rate 


Tax 
generated 
at tax rate 




|'7>M««n> 




fnieuamd 


(Tha^mnd 




Cnmunl 






doifarcj 


iiolUrt) 


doltmra) 


dotlmrt) 




thllart) 


dbi/ara; 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


61,499,420 


75,421,635 


17,427,066 


181,795,111 


42,714,640 


'61,499,420 


181,795,111 


42,739,724 


12,685,042 


_ 


. 


_ 


- 


12,685,042 


. 


_ 


28,446,871 


45,671,637 


9,134,327 


45,763,324 


9,171,662 


48,813,503 


111,232,759 


22,246,552 


524,793 


492,128 


103,347 


1,542,091 


312,888 


850,849 


1,144,240 


240,290 


13,792,788 


18,238,382 


4,012,444 


63,903,174 


13,158,280 


19,515,783 


36,507,592 


3,031,671 


209,237 


161,652 


38,796 


1,000,331 


211,138 


326,056 


395,290 


94,870 


3,670,107 


4,366,332 


1,135,246 


27,388,704 


5,999,488 


5,839,814 


U, 470, 190 


2,982,249 


1,011,057 


1,317,041 


395,113 


10,980,453 


2,613,612 


2,169,707 


5,249,091 


1,574,728 


11,114 


9,855 


3,154 


122,096 


X,596 


36,192 


60,011 


19,204 


391,826 


585, m8 


199,178 


5,977,377 


1,549,897 


1,122,458 


3,126,958 


1,063,166 


6,206 


5,867 


2,112 


81,859 


21,861 


25,078 


43,611 


15,700 


216,345 


346,815 


131,790 


4,253,988 


1,201,342 


730,632 


2,138,845 


812,761 


3,955 


3,971 


1,549 


60,975 


17,316 


18,872 


33,805 


13,184 


2,878 


2,555 


1,073 


49,746 


14,767 


14,917 


26,633 


11,186 


142,690 


231,851 


99,696 


3,358,805 


1,017,878 


526, 326 


1,553,545 


668,024 


97,632 


162,584 


76,415 


2,703,304 


879,425 


383,636 


1,144,442 


537,888 


1,358 


1,390 


681 


32,847 


11,249 


7,779 


14,232 


6,974 


808 


301,564 


150,782 


301,564 


150,782 


808 


301,564 


150,782 


=107,951 


2,484,803 


1,242,402 


'7,887,107 


'3,762,862 


107,951 


2,484,803 


1,242,402 


74, 576 


129,881 


64,941 


2,406,061 


831,818 


278,225 


831,045 


415,523 


1,648 


3,077 


1,600 


48,390 


17,963 


6,421 


22,169 


11,528 


48,664 


80,202 


42,507 


1,735,259 


634,388 


203,649 


613,146 


324,968 


1,427 


2,815 


1,520 


47,065 


18,307 


4,773 


16,199 


8,747 


33,767 


55,089 


30,850 


1,356,946 


520,579 


154,985 


470,469 


263,463 


1,206 


3,518 


2,040 


46,484 


19,203 


3,346 


16,358 


9,488 


42,235 


132,724 


78,307 


1,955,493 


794,894 


121,218 


666,648 


393,323 


33,140 


151,605 


93,995 


1,882,279 


829,269 


81,123 


622,485 


385,941 


17,210 


76,901 


49,986 


1,158,446 


545,959 


46,490 


365,093 


237, 310 


367 


1,115 


736 


19,080 


8,849 


1,493 


7,871 


5,195 


414 


1,683 


1,144 


26,930 


13,175 


1,126 


8,803 


5,986 


9,458 


42,761 


29,505 


752,616 


374,189 


29,280 


235,799 


162,702 


243 


1,271 


902 


19,203 


9,945 


712 


5,961 


4,232 


5,683 


25, 557 


18,401 


505,256 


262,822 


19,822 


162,573 


117,053 


137 


653 


483 


10,848 


5,917 


469 


3,973 


2,940 


5,222 


37,889 


28,417 


567,869 


»9,004 


14,139 


180,129 


135,097 


70 


326 


248 


6,509 


3,681 


332 


2,946 


2,239 


3,006 


22,634 


17,655 


383,189 


219,560 


8,917 


114,654 


39,430 


51 


256 


205 


5,371 


3,147 


262 


2,366 


1,893 


1,711 


12,984 


10, 517 


239,387 


143,206 


5,911 


77,614 


62,867 


127 


2,688 


2,231 


17,404 


10,900 


211 


6,388 


5,717 


1,131 


8,327 


6,995 


174,008 


107,909 


4,200 


55,227 


46,391 


67 


112,160 


97,579 


114,838 


98,946 


67 


112,160 


97,579 


724 


6,055 


5,268 


123,745 


79,994 


3,153 


44,245 


38,493 


1,483 


43,442 


38,664 


313,029 


213,183 


2,386 


108,392 


96,914 


500 


15,182 


13,664 


140,511 


102,621 


946 


47,192 


42,473 


446 


66,595 


60,601 


a8,257 


173,031 


446 


66,595 


60,601 


36,999,423 


59,159,424 


13,609,412 


139,828,692 


32,914,070 


'36,999,423 


139,828,69; 


32,927,441 


6,221, 4il 


_ 


_ 


_ 


_ 


6,221,441 


_ 


_ 


18,363,506 


36,949,357 


7,389,871 


37,027,386 


7,422, a5 


30,777,435 


86,605,073 


17,321,015 


9,002,319 


14,023,681 


3,085,210 


50,093,145 


10,312,990 


12,413,929 


27,670,121 


6,087,427 


2,029,388 


3,076,058 


799,775 


19,396,793 


4,251,012 


3,411,610 


3,604,946 


2,237,286 


574,847 


978,502 


293,551 


7,962,708 


1,899,938 


1,382,222 


4,208,002 


1,262,401 


267,437 


482,913 


164,190 


4,860,934 


1,261,944 


807,375 


2,642,665 


898,506 


158,210 


293,770 


111,633 


3,592,003 


1,013,936 


539,938 


1,320,682 


691,859 


104,517 


1%,154 


- 
34,346 


2,821,984 


853,756 


381,728 


1,304,998 


561,149 


72,286 


138,892 


65,279 


2,293,980 


746,652 


277,211 


953, 592 


450,538 


542 


229,314 


114,657 


229,314 


114,657 


542 


229,314 


114,657 


=82,199 


2,045,790 


1,022,895 


'6,545,918 


'3,072,346 


82,199 


2,045,790 


1,022,895 


57,992 


114,273 


57,137 


2,101,578 


726,038 


204,925 


702,005 


351,003 


35,446 


67,759 


35,912 


1,465,979 


536,405 


146,933 


513,707 


272,265 


25,015 


46,867 


26,246 


1,155,125 


443,200 


111,487 


392,755 


219,943 


31,974 


114,941 


67,815 


1,689,938 


687,532 


86,472 


550,925 


325,046 


24,001 


126,900 


78,678 


1,580,443 


696,730 


54,498 


492,864 


305,576 


U,745 


61,589 


40,033 


942,880 


444,386 


30,497 


286,613 


186,298 


6,401 


34,483 


23,793 


610,933 


303,774 


18,752 


182,695 


126,060 


3,654 


19,930 


14,350 


398,813 


207,366 


12,351 


124,294 


89,492 


3,390 


30,065 


22,549 


454,615 


247,093 


8,697 


136,205 


102,154 


2,016 


18,192 


14,190 


M9,043 


176,972 


5,307 


34,012 


65,529 


1,028 


9,723 


7,876 


179,695 


107,502 


3,291 


54,933 


44,536 


642 


5,807 


4,878 


127,209 


78,685 


2,263 


38,227 


32,m 


5 


14,299 


12,440 


14,315 


12,452 


5 


14,299 


12,4>U) 


403 


3,807 


3,312 


84,964 


54,859 


1,621 


28,167 


24,505 


812 


30,102 


26,791 


222,564 


151,134 


1,218 


70,702 


62,925 


208 


8,862 


7,976 


82,616 


60,159 


406 


23,662 


25,796 


198 


37,394 


34,029 


129,735 


102,683 


198 


37,394 


34,029 


Dltations of 1 


Jbe Data" and 


"Explanation 


of Classlflo 


itlons and Tei 


■mfl." 







ALL RETURNS 

Total 

percent (returns with no tax base) 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent (returns vdth capital gains tax only) 

50 percent (returns with capital gains tax and normal tax and surtax) 
50 percent 

52 percent '. 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

87 percent (returns eligible for 87 percent limitation) 

87 percent 

89 percent 

90 percent 

91 percent 

JOINT RETURNS AND RETURNS OF SURVIVING SPOUSE 
Total 

percent ( returns with no tax base) 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent (returns with capital gains tax only) 

50 percent (returns vlth capital gains tax and normal tax and surtax) 
50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

87 percent (returns eligible for 87 percent limitation) 

87 percent 

89 percent 

90 percent 

91 percent 

Footnotes at end of table. See te«t for "Description of the Sample 



INDIVIDUAL INCOME TAX RETURNS FOR 1961 



173 



Table 27.— INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued 



SEPARATE RETURNS OF HUSBANDS AND WIVES AND OF SINGLE PERSONS NOT HEAD OF 
HOUSEHOLD OR SURVIVING SPOUSE 



Total. 



percent (returns with no tax base) 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 



38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent ( returns with capital gains tax only) 

50 percent (returns with capital gains tax and nonflal tax and surtax). 
50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 peroent 

68 percent 

69 percent 



71 percent 

72 percent 

74 percent 

75 percent 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

87 percent (returns eligible for 87 percent limitation). 
87 percent 

89 percent 

90 percent 

91 pe rcent 



HEAD OF HOUSEHOLD RETURNS 



Total . 



percent ( returns with no tax base) 

20 percent 

21 percent 

22 percent 

24 percent 

26 percent 

30 percent 

32 percent 

34 percent 

36 percent 

38 percent 

39 percent 

42 percent 

43 percent 

47 percent 

49 percent 

50 percent (returns with capital gains tax only) 

50 percent (returns with capital gains tax and normal tax and surtax). 
50 percent 

52 percent 

53 percent 

54 percent 

56 percent 

58 percent 

59 percent 

62 percent 

65 percent 

66 percent 

68 percent 

69 percent 

71 percent 

72 percent 

74 percent 

75 percent '. 

76 percent 

78 percent 

80 percent 

81 percent 

83 percent 

84 percent 

87 percent ( returns eligible for 87 percent limitation) 

87 percent 

89 percent 

90 peroent 

91 percent 



Returns with tax rate as marginal rate 



Number of 

returns 



Tax base 

base taxed 

at marginal 

rate 

(Thoumand 

dollmrm) 



(1) 



22,921,646 



6,262,801 
9,556,699 



1,582,086 
414,216 

124,389 
58,135 

35,641 
23,618 

231 

2 22, 778 
16,584 

13,218 

8,752 

10,261 
8,492 
5,465 

3,057 
2,029 
1,832 

990 
683 

489 

61 
280 
671 
265 
232 



(2) 



14,897,673 



8,195,723 
4,214,701 



1,239,919 
319,606 



102,905 
53,045 



33,213 
21,944 

63,156 
386,969 

15,608 



8,222 



1,578,351 



200,800 
526,666 

524,793 

209,237 
58,633 
21,994 

11,114 

6,206 

3,955 
2,878 
2,532 
1,728 
1,358 
35 
2 2, 974 

1,648 



17,783 

22,945 
15,312 



8,278 

5,627 
7,824 



2,520 

96,208 
1,334 

13,340 
5,550 

25,795 



Tax 
generated 
at marginal 

rate 

CrihoUMIMf 

dollar a) 



(3) 



3,492,175 



1,364,538 



526,557 

492,128 

161,652 

50,355 
18,933 
9,855 

5,867 

3,971 
2,555 
2,484 

1,748 
1,390 
9,094 
52,044 

3,077 



1,427 


2,815 


1,206 


3,518 


bV7 


1,760 


367 


1,115 


414 


1,683 


243 


1,271 


137 


653 


70 


326 


51 


256 


127 


2,688 


- 


- 


1 


1,653 


41 


914 


27 


770 


16 


3,406 



1,639,145 

927,234 

322,379 
95,882 

34,988 
20,157 

14,282 
10,314 

31,578 

193,485 

7,804 

6,595 

4,604 

10,492 
14,226 
9,953 

5,712 

4,051 
5,868 
3,465 
2,641 

2,117 

83,701 
1,161 

11,873 
4,995 

23,473 



Tax 
base taxed 
,t all rates 

(TUmaand 
dolUrm) 



14) 



325,479 



105,311 
103,347 

38,7% 

13,092 

5,680 

3,154 

2,112 

1,549 
1,073 
1,068 
822 
681 
4,547 
26,022 

1,600 

1,520 

2,040 

1,091 

736 
1,144 

902 
483 
248 
205 
2,231 

1,438 
795 

693 
3,099 



8,208,067 
13,810,029 



7,588,910 
2,821,989 



1,116,443 
661,985 



485,348 
370,878 

63,156 

'1,167,508 

304,483 



269,280 

201,821 

265,555 
270,658 
215,566 

141,683 

106,443 

113,254 

74,146 

59,692 

46,799 

98,870 
31,111 
90,465 
51,295 
80,675 



Tax 

generated at 
all rates 

(Ttio u aand 
dottara) 



(5) 



8,762,577 



4,417,818 



527,871 
1,542,091 

1,000,331 
403,001 
195,756 
122,096 

81,859 



60,975 
49,746 
51,473 
38,446 
32,847 
9,094 
'173,681 

48,390 

47,065 

46,484 

31,178 

19,080 
26,930 

19,203 

10,848 

6,509 

5,371 

17,404 

1,653 
7,670 

6,600 

7,847 



1,643,566 

2,845,290 

1,658,750 
667,541 

287,953 
187,406 

147,673 
120,059 

31,578 
'606,439 
105,780 

97,983 

77,379 

107,362 
118,761 
101, 573 

70,415 



42,588 



29,224 

85,027 
19,857 
62,049 
37,625 
64,067 



Returns with any tax at tax rate 



Number of 
returns 



Tax base at 
tax rate 



105,881 
312,888 

211,138 
89,726 
46,133 
30,596 

21,861 



17,316 
14,767 
16,449 
12,714 
11,249 
4,547 
'84,077 

17, %3 

18,307 

19,203 

13,778 

8,849 
13,175 

9,945 
5,917 
3,681 
3,147 
10,900 

1,467 
5,278 

4,837 
6,281 



6,262,801 
16,658,553 



2,311,385 
729,299 

315,083 
190,694 

132,559 
96,918 

231 
22,778 
73,300 

56,716 

43,498 

34,746 
24,485 
15,993 

10,528 

7,471 
5,442 
3,610 
2,620 

1,937 

61 

1,448 

1,168 

497 

232 



17) 



37,548,601 



n, 578, 351 



200,800 

1,377,515 

850,849 

326,056 

116,819 

58,186 

36,192 

25,078 

18,872 

14,917 

12,039 

9,507 

7,779 

35 

2,974 

6,421 

4,773 
3,344 

2,140 

1,493 
1,126 

712 
469 
332 
262 
211 



22,399,431 

8,837,471 

2,698,517 
949,772 

484,293 
318,163 

227,049 
168,544 

63,156 
386,969 

129,040 

99,439 

77,714 

115,723 
118,903 
78,480 

53,104 

38,279 
43,924 
30,642 
22,631 

17,000 

96,208 
13,014 
38,190 
17,150 
25,795 



Tax 
generated 
at tax rate 

(Thmjamid 
dottara) 



(8) 



4,417,818 



2,228,255 
1,144,240 

395,290 

166,727 

91,317 

60,011 

43.611 



33,805 
26,633 
21,498 
17,306 
14,232 
9,094 
52,044 

22,169 

16,199 

16,358 

10,718 

7,871 
8,803 

5,961 
3,973 
2,946 
2,366 
6,888 

1,653 
3,064 

1,380 
3,406 



4,479,886 

1,944,244 

701,614 
284,932 

164,660 
120,902 



97,631 
79,216 

31,578 
193,485 
64,520 



52,703 

43,520 

68,277 
73,720 
51,012 



32,943 
23,901 



14,280 

83,701 
11,322 
33,989 
15,435 
23,473 



445,651 
240,290 

94,870 
43,349 
27,395 
19,204 

15,700 

13,184 
11,186 
9,244 
8,134 
6,974 
4,547 
26,022 

11,528 

8,747 

9,488 

6,645 

5,195 
5,986 

4,232 
2,940 
2,239 
1,893 
5,717 

1,438 
2,666 

1,242 
3,099 



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

^This total is not the sum of the following tax rate classes as imny returns have a tax base taxed at more than one rate. 

^These returns are not included in the total as they already appear in liife <ilaa* wMch ifl th*lr marginal ttonnal tax and surtax rate . 

'This amount is not included in the total for the reason stated in footnote 2. NOTE: A dash (-) in thli t»bl« leiotu "not applicable." 



HISTORICAL TABLES 
INDIVIDUAL RETURNS, 1952-1960 

Page 

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

taxable income, and tax 176 

29. Number of returns and adjusted gross income, by adjusted gross income classes 177 

30. Returns with income tax--number, adjusted gross income, taxable income, 

income tax, and average tax, by adjusted gross income classes 178 

31. Sources of income by type 180 

32. Itemized deductions on returns with adjusted gross income, by type 180 

33. Selected sources of income by adjusted gross income classes 181 

34. Number of returns, adjusted gross income, and income tax, by States 183 



These historical data for years 1952 through 
1961 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. 



175 



176 



INDIVIDUAL INCOME TAX RETURNS, 1952-1961 



Table 28.— 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 tajt 

Self-employment tax only 

Nontaxable : 

Self-enployment tax only 

Other nontaxables 

Returns with no adjusted gross income, total^ 

Taxable : 

Self -employment tax only 

Nontaxable ; 

Self-enploymsnt tax only 

Other nontaxables^ 

Number of — 

Taxable returns 

Nontaxable returns^ 

Returns with itemized deductions 

Taxable 

Nontaxable : 

With adjusted gross income 

With no adjusted gross income^ 

Returns with standard deduction 

Taxable 

Nontaxable: 

With adjusted gross income 

With no adjusted gross income^ 

Returns with no adjusted gross income^ 

Number of returns with self-employment tax 

Number of returns with taxable income 

Taxable 

Nontaxable 

Number of returns by source of income : 
Positive income; 

Salaries and wages 

Dividends in adjusted gross income-* 

Interest received^ 

Annuities and pensions: 

Life expectancy method 

3-year method 

Income from estates and trusts 

Business profit 

Partnership profit 

Net gain from sales of capital assets 

Net gain from sales of other property 

Net income from rents 

Net income from royalties 

Other sources* 

Losses: 

Business loss 

Partnership 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 deficit 

Amount of taxable income 

Amount of tax, total 

Income tax after credits 

Self-employment tax 



61,499,420 
61,067,589 



1,877,643 
10,607,181 



431,831 



66,827 
365,004 



48,582,765 
12,916,655 

25,261,832 
23,257,937 

2,003,895 

35,805,757 
25,324,828 

10,480,929 

431,831 
6,746,936 

48,814,378 

48,582,765 
231,613 



54,014,543 

5,037,615 

10,031,614 

855,974 
421,846 
413,175 

6,979,924 
1,536,971 
4,698,499 

150,071 
3,863,372 

409,082 



1,728,368 

345,793 

1,097,455 

176,609 

1,794,971 

27,574 

15,099 

29,551 



61,027,931 
60,592,712 



2,055,581 
10,476,146 

435,219 



74,276 
360,943 



48,060,985 
12,966,946 

24,083,263 
22,185,410 

1,897,853 

36,944,668 
25,875,575 

10,633,874 
435,219 



6,889,749 

48,317,653 

48,060,935 
256,668 



53,603,745 
4,932,950 
10,238,082 

762,217 
373,719 
392,161 

6,831,427 
1,539,183 
3,841,694 

100,131 
3,875,716 

409,394 



1,767,544 

329,682 

1,154,339 

135,767 

1,695,218 

23,479 

13,912 

25,834 



60,271,297 
59,833,162 



2,118,818 
10,222,431 



79,543 
353,592 



47,496,913 
12,774,394 

22,510,245 
20,761,374 

1,748,371 



37,761,052 
26,735,539 



10,592,378 
433.135 



7,036,392 

47,745,570 

47,496,913 
248,657 



52,350,938 
4,682,638 
9,273,694 

728,077 
343,115 
381,120 

6,894,616 

1,645,707 

4,007,011 

93,140 

4,113,564 



1,715,094 
302,041 
900,118 
150,212 

1,605,427 
19,162 



59,085,132 
58,700,924 

45,652,134 



2,211,773 
10,837,017 



57,684 
326,574 



45,652,134 

13,433,048 

20,311,422 
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 
7,407,370 

740,180 
268,920 
370,879 

6,880,831 

1,611,329 

3,469,064 

104,270 

4,089,106 



1,499,888 
266,259 
920,573 
130,753 

1,513,200 



22,150 



59,825,121 
59,407,673 

46,865,315 



2,2U,318 
10,331,040 



417,448 



85,265 
332,183 



46,865,315 
12,959,306 

20,155,361 
13,569,233 

1,586,128 

39,669,760 
28,296,082 

10,956,320 
417,443 



47,116,645 

46,865,315 
251,330 



52,596,961 
4,168,499 
7,286,314 

659,356 
261,085 
362,324 

6,775,335 

1,506,524 

2,936,564 

127,417 

4,097,602 



1,474,967 
265,951 

1,038,208 
150,294 

1,404,920 



59,197,004 
58,798,343 

46,258,646 



2,443,181 
10,097,016 



97,405 
300,756 



46,258,646 
12,938,358 

18,453,563 
16,972,938 

1,485,625 

40,738,441 
29,235,708 

11,054,572 
398,161 



46,258,646 
225,536 



51,912,814 
3,924,583 
6,715,135 

613,747 
209,212 
375,003 

7,331,270 

1,550,819 

3,148,460 

98,875 

4,090,501 



1,591,397 
244,719 
733,596 
206,108 

1,319,253 



28,102 



58,250,188 
57,813,164 



2,373,745 
10,755,354 



432,024 



79,829 
352,195 



44,639,065 
13,561,123 

16,391,084 
15,434,733 

1,456,351 

41,359,104 
29,254,332 

11,672,748 
432,024 



6,645,661 

44,914,210 

44,639,065 
225,145 



51,255,701 
3,715,617 
6,330,734 

575,633 
192,029 
360,155 

6,736,435 

1,637,570 

2,899,881 

109,983 

3,986,860 



1,503,622 
267,102 
654,121 
157,919 

1,253,080 
20,973 



56,747,008 
56,306,704 



1,135,590 
12,538,054 



13,305 
426,999 



42,633,060 
14,113,948 

15,701,595 
13,711,830 

1,549,461 
440,304 

41,045,413 
28,921,230 

12,124,183 



4,2U,656 



42,633,060 
181,073 



49,925,305 
3,681,007 
6,124,335 

730,279 

368,806 

6,320,812 

1,588,046 

2,411,147 

_U5,062 

3,863,618 



1,464,726 
223,949 
664,084 
207,456 

1,143,837 

34,781 
12,253 



57,838,134 
57,415,885 



44,159,622 
1,046,507 



12,209,756 
422,299 



17,022 



45,223, 
12,615, 



14,426, 
12,932, 



1,089, 
405, 



43,4U, 
32,291 



11,120,746 



4,217,492 



50,873,912 
4,495,U3 
5,579,720 



735,471 

426,823 

6,121,474 

1,649,591 

1,937,723 

93,741 

4,061,630 

1,361,744 

1,281,395 
241,505 
789,370 
151,152 

1,192,880 

38,205 



56,523,817 
56,107,089 



42,833,675 
1,033,157 



12,240,257 
421,728 

9,441 
412,287 



43,376,273 
12,652,544 

12,835,776 
U,462,609 

960,880 
412,237 

43,693,041 
32,413,664 

11,279,377 



49,842,862 
4,218,722 
5,196,439 



634,881 

425,669 

5,791,797 

1,625,320 

2,034,196 

93,733 

3,865,368 

1,838,988 

1,060,870 
208,170 
665,727 
124,402' 

1,054,992 

29,987 



(7hau»mtd dotltrmf 



330,935,737 

311,283,359 
19,652,373 

1,074,453 

131,779,732 

43,065,647 

42,225,498 
340,149 



297,152,271 
19,405,295 

1,091,184 

171,627,771 

40,297,705 

39,464,156 
833,549 



306,616,924 

237,775,346 
13,341,578 

1,521,945 

166,540,616 

39,346,805 

■ 38,645,299 
701,506 



282,166,413 

262,133,335 
19,973,083 

1,012,326 

149,337,414 



34,335,652 
539,168 



281,308,431 

262,169,296 
19,1^9,135 

987,365 

149,363,077 



34,393,639 
581,165 



249,551,275 
19,032,539 

359,546 

141,532,061 

33,265,247 

32,732,132 
533,115 



229,595,449 
19,333,733 

398,865 

128,020,111 

30,076,935 

29,613,722 
463,213 



230,235,855 
209,668,830 
20,567,025 

1,1(X,480 

115,331,301 

26,967,251 

26,665,753 
301,498 



229,863,409 

212,421,184 
17,442,225 

1,155,153 



29,657,273 

29,430,659 
226,614 



216,087,449 
198,531,784 
17,555,665 

797,541 



23,020,288 

27,802,831 
217,457 



^Excludes returns with no ijaformation 1953-56 and 1958-61. 

^Classified as standard deduction returns for 1954-60, and as itemized deduction returns for 1952 and 1953. 
'Reported on Form 1040, and for 1959-60, Form 1040W. 

*Not tabulated after 1953. Includes Forms 1040A showing wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reportad-ln one 
sum as other Income. 

'Not tabulated for 1955-59. 



INDIVIDUAL INCOME TAX RETURNS, 1952-1961 



177 



Table 29.— NUMBER OF RETURNS AND ADJUSTED GROSS INCOME BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 

gross income 

or deficit 

(Thcu»»nd 
dettmrm) 



Number of 
returns 



Adjusted 
gross income 
or deficit 



Number of 
returns 



Adjusted 

gross income 

or deficit 

dotlmra) 



Number of 
returns 



Adjusted 

gross income 

or deficit 

fTlKMMfKf 

doltmrm) 



Number of 

returns 



Adjusted 

gross income 

or deficit 

(Thou»^td 

dotUra) 



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. 



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 



61,499,420 ^329,861, 284 



61,067,589 

3,969,165 
3,018,799 
3,936,724 
3,327,969 
3,331,561 

3,412,509 
6,695,282 
6,582,888 
6,227,266 
5,282,007 

4,142,911 
2,984,990 
2,146,657 
4,125,222 
884,562 

357,280 

496,591 

110,476 
16,786 



5,457 

6,104 

985 

398 

431,831 



61,027,931 



330,935,737 

1,283,112 
2,408,551 
4,885,375 
5,808,170 
7,490,739 

9,372,930 
23,410,323 
29,619,733 
34, 163, 126 
34,247,138 

30,956,323 
25,283,832 
20, 333, 582 
48,552,831 
15,150,795 

7,938,209 

16,593,690 

7,267,932 
2,015,145 

936,339 

1,749,801 

662,519 

805,542 

'1,074,453 



60,592,712 

3,991,109 
2,992,&43 

3,941,738 
3,414,629 
3,405,167 

3,518,964 
6,877,017 
5,866,523 
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 



'315,466,382 



60,271,297 



316,557,566 

1, 305, 762 
2,380,642 
4,886,762 
5,972,361 

7,660,097 

9,672,543 
24,033,191 
X, 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 



114,852 
17, 537 

4,497 

4,810 

722 

280 



'305,094,979 



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 



282,166,418 

1,276,547 
2,446,545 
5, IX, 735 
6,238,242 
8,X9,041 

10,228,363 
26,149,868 
33,190,896 
34,898,888 
X, 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 

3,206,964 
2,091,262 
1,334,622 
2,213,510 
543,746 

250,860 

366,399 

93,421 
14,127 

4,004 

3,997 

585 

223 



'280,320,566 



281,X8,431 

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

10,485,324 
27,263,943 
35,372,380 
35,885,7X 
X,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 



58,798,843 

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 



,798,254 
,811,480 
, 123, 333 
,921,229 
498, 101 

234,928 

346, 396 

89, 170 

14,111 

3,851 

4,046 

597 

272 



Returns with no adjusted gross income. 



'267, 724, 268 



268,583,814 

1,242,391 

2,419,568 
5,362,761 
6,751,496 
8,970,939 

11,152,699 
29,005,036 
36, 140, 505 

34,124,140 
28,257,411 

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 

1,142,240 

398,988 

559,601 

'859,546 



57,818,164 

3,839,333 
3,202,710 
4,523,556 
4,125,462 
4,116,843 

4,3U,S41 
8,665,023 
8,008,621 
5,862,618 
3,871,849 

2,400,131 
1,412,757 

912,095 
1,518,296 

425,989 

210,289 

I 120,617 

( 190,707 

77,604 

12,960 

3,946 

4,022 

628 

267 



'248,5X,317 



249,429,182 

1,261,713 

2,566,114 

5,616,459 

7,212,429 

9,275,007 

11,858,501 

X,320,415 

35,9X,570 

32,061,640 

25,020,880 

17,897,442 
11,940,018 

8,622,218 
17,923,575 

7,300,263 

4,683,237 
3,289,658 
7,142,8X 
5,151,675 
1,549,762 

675,565 

1,143,650 

417,978 

567,583 

'898,865 



56,X6,704 

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 



'229,221,375 



2X, 235,855 

1,294,816 
2,542,668 
5,t!X,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 
14,410,918 

6,323,542 

7,023,495 

6,071,673 
4,656,424 
1,391,103 

547,816 
919,072 
294,745 
406,533 

'1,014,480 



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 

1 12,486 

2,700 
373 
145 



229,863,409 

1,362,006 
2,571,118 
5,862,578 
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 



755,624 
252,954 
275,263 

'1,155,153 



55,107,089 

3,966,385 
3,163,051 
4,810,380 
4,712,4X 
4,806,023 

4,914,5X 
9,686,939 
7,633,938 

4,721,071 
2,889,195 

1,588,929 
894,935 
523,326 
983,218 
324, 169 

252,354 

152,932 
65,403 

14,114 

3,199 
416 
148 



'215,289,908 



216,087,449 

1,342,281 
2,541,741 
5,989,941 
8,252,809 
10,815,569 

13,520,933 
33,817,311 
34,244,988 
25,796,358 
18,646,580 

U, 846, 456 
7,567,219 
4,954,837 

11,679,763 
5,562,631 

6,084,529 

5,758,342 
4,340,688 

1,863,390 

893,049 
278,810 
289,224 

'797,541 



'Adjusted gross income less deficit. 

^For 1952, includes nontaxable returns with income exceeding $5,000. 

'Deficit. 



178 



INDIVIDUAL INCOME TAX RETURNS, 1952-1961 



Table 30.— RETURNS WITH INCOME TAX— NUMBER, 



ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AND AVERAGE TAX, 
CLASSES 



BY ADJUSTED GROSS INCOME 



Adjusted gross income classes 



NUMBEH 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 $i,000 

$i,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $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 

jmjUSTED OROSS IMCCME 
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 

TAXABLE INCCHE 
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 

$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 $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 



48,582,765 



48,060,985 



47,496,913 



45,652,13-; 



46,258,6^6 



4^,689,065 



42,633,060 



44,159,622 



42,833,675 



1,385,033 
2,136,415 
1,994,863 
2,311,7il 
2,562,088 
5,616,783 

6,099,597 
6,027,260 
5,208,966 
4,120,040 
2,977,973 
2,143,339 

4,118,486 
888,100 
356,826 

495,501 

110,192 

16,726 

5,426 

6,062 

967 

381 



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 

264,008 

150,981 
60,260 



12,461 

2,692 
372 

145 



1,420,812 
2,760,133 
2,963,805 
3,568,839 
3,383,813 
3,552,203 

7,279,244 
4,715,581 
2,386,908 
1,588,472 
894,935 
523,326 

983,014 
324,088 



152,900 
65,396 



14, U4 

3,195 
416 
148 



(Thautmnd dolt»f»i 



311,283,359 



1,156,177 
2,669,719 
3,476,020 
5,191,501 
7,054,839 
19,699,845 

27,476,272 
33,079,800 
33,777,686 
30,735,997 
25,224,815 
20,301,941 

48,473,930 
15,126,013 
7,928,268 

16,557,695 

7,249,539 

2,007,835 
931,085 

1,737,313 
650,434 
726,630 



181,634,697 



203,641 
952,147 
1,470,373 
2,208,070 
3,139,194 
9,211,419 

13,085,594 
16,298,631 
17,471,657 
16,912,781 
14,722,069 
12,523,858 

32,440,908 
11,030,651 
6,040,063 

13,157,705 

5,927,647 

1,623,941 
744,485 

1,362,995 
520,092 
586,726 



297,152,271 



1,123,121 
2,664,406 
3,557,099 
5,327,353 
7,349,490 
20,307,427 

28,812,061 
34,246,189 
33,923,775 
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 



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 



237,775,346 



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 
473,154 
545,633 



166,385,053 



194,586 
955,378 
1,542,106 
2,337,578 
3,376,072 
9,625,250 

14,192,394 
16,634,-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 

6,229,490 

1,695,238 
609,591 

1,070,737 
376,573 
425,065 



262,188,335 



1,083,049 
2,683,333 
3,675,317 
5,714,958 
7,735,369 
22,091,696 

31,273,974 
34,036,295 
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 
653,563 

1,109,630 
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 
11,059,332 
8,773,922 

20,026,310 
7,484,521 
4,551,665 

9,973,036 

4,986,906 

1,348,568 
529,147 
862,534 
274,855 
364,825 



262,169,296 



1,117,050 
2,831,221 
3,937,439 
6,225,270 
8,079,602 
23,448,457 

33,541,308 
35,053,920 
30,276,104 
23,858,097 
17,689,049 
12,611,997 

25,971,375 
9,294,499 
5,576,891 

12,220,088 

6,124,500 

1,631,593 
682,301 

1,122,465 
393,591 
427,474 



149,212,696 



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 



249,551,275 



1,130,213 
3,005,109 
4,129,399 
6,474,132 
8,737,643 
25,144,783 

34,380,979 
33,450,410 
23,079,899 
20,848,637 
15,294,676 
10,612,594 

22,543,784 
3,531,736 
5,215,732 

11,633,375 

5,900,331 

1,679,344 
659,130 

1,138,037 
395,602 
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 

9,559,157 

4,983,395 

1,383,017 
536,345 
913,395 
319,092 
443,128 



229,595,449 



1,200,421 
3,106,659 
4,265,817 
6,566,813 
9,157,655 
26,407,948 

34,208,187 
31,479,458 
24,914,801 
17,861,106 
11,928,032 
8,618,513 

17,908,955 

7,295,326 

4,630,576 

r 3,284,321 

I 7,U3,272 

5,149,111 

1,542,340 
674,131 

1,140,318 
414,315 
550,354 



127,889,249 



211,417 
1,085,444 
1,772,333 
2,730,258 
3,999,025 
11,887,361 

15,558,001 
15,316,834 
U, 458, 543 
10,448,357 
7,450,980 
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 



209,663,830 



1,078,798 
3,047,987 
4,237,323 
6,922,726 
9,505,225 
27,812,489 

33,828,835 
27,910,803 
21,524,454 
14,951,906 
10,032,034 
6,808,273 

14,390,558 
5,316,307 

I 7,018,963 

6,057,727 
4,651,794 

1,389,759 
546,951 
915,760 
293,111 
405,532 



115,226,743 



183,445 
1,069,613 
1,723,796 
2,890,502 
4,107,080 
12,286,893 

15,158,980 
13,782,379 
11,321,062 
8,944,484 
6,324,419 
4,479,948 

10,096,351 
4,808,176 



5,052,115 
3,946,268 

1,170,329 
452,450 
740,497 
234,854 
332,333 



210,483,602 



1,146,237 
3,299,462 
4,865,679 
7,493,336 
10,155,359 
28,745,397 

34,370,599 
29,038,348 
21,507,414 
14,801,958 
9,754,983 
5,650,115 

13,718,699 
5,983,194 



5,682,111 
3,994,325 

1,638,413 

753,031 
252,379 
275,263 



196,590,999 



1,191,714 
3,463,102 
5,176,783 
8,030,291 
10,717,097 
29,930,509 

32,575,069 
25,765,505 
18,631,679 
11,842,855 
7,567,219 
4,954,837 

11,577,403 
5,561,110 

6,084,077 

5,757,127 
4,340,235 

1,363,390 

891,963 
278,810 
289,224 



Not applicable 



INDIVIDUAL INCOME TAX RETURNS, 1952-1961 



179 



Table 30.— RETURNS WITH INCOME TAX— NUMBER, 



ADJUSTED GROSS INCOME, TAXABLE INCOME, 
CLASSES— Continued 



INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME 



Adjusted gross income classes 



(Thouaand dollara) 



INCOME TAX AFTER CREDITS 
Total 

$600 under $1=000 

$1,000 under $1,500 

$1,500 under $2,000 

i2,000 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 

AVERAGE INCOME TAX PER TAXABLE HETDHN 
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 



42,225,498 


39,464,156 


38,645,299 


34,335,552 


34,393,639 


32,732,132 


29,613,722 


25,565,753 


29,430,659 


27,802,831 


40,683 


38,581 


38,920 


38,062 


39,228 


39,381 


42,172 


37,648 


46,165 


46,954 


189,510 


188,084 


190,429 


190,127 


201,208 


213,384 


216,479 


213,519 


255,864 


271,039 


292,233 


301,822 


306,486 


305,682 


332,570 


344,842 


352,948 


344,635 


449,372 


477,751 


437,401 


447,420 


461,710 


465,973 


520,852 


548,045 


551,714 


575,180 


695,210 


748,512 


619,751 


648,374 


668,214 


671,815 


716,095 


769,289 


793,795 


817,847 


988,259 


1,022,509 


1,839,791 


1,886,314 


1,924,325 


1,997,817 


2,169,991 


2,312,101 


2,381,752 


2,467,295 


2,871,975 


2,941,669 


2,638,750 


2,763,651 


2,860,458 


2,945,326 


3,150,403 


3,185,754 


3,129,354 


3,049,831 


3,545,531 


3,323,844 


3,300,305 


3,382,547 


3,371,068 


3,336,990 


3,438,513 


3,284,283 


3,076,915 


2,770,109 


3,282,719 


2,951,453 


3,547,517 


3,537,387 


3,440,244 


3,177,815 


3,249,034 


3,044,035 


2,712,048 


2,335,403 


2,687,384 


2,365,323 


3,452,819 


3,296,665 


3,149,451 


2,778,601 


2,790,760 


2,475,365 


2,122,710 


1,820,597 


2,027,856 


1,641,408 


3,033,931 


2,833,581 


2,720,390 


2,273,624 


2,226,224 


1,950,763 


1,531,892 


1,301,277 


1,422,343 


1,115,547 


2,601,504 


2,311,721 


2,157,514 


1,822,007 


1,677,398 


1,435,758 


1,170,459 


932,992 


1,022,925 


775,617 


6,950,821 


6,158,538 


5,477,515 


4,291,393 


3,851,830 


3,369,114 


2,692,340 


2,185,166 


2,358,268 


2,024,375 


2,576,761 


2,289,835 


2,094,829 


1,757,052 


1,638,348 


1,520,565 


1,308,272 


1,145,589 


1,233,380 


1,153,592 


1,545,326 
\ 4,066,629 


1,395,203 


1,322,695 


1,158,543 


1,120,885 


1,058,133 


961,080 
1 745,939 
I 1,962,136 


} 1,521,883 
1,633,931 


1,565,555 


1,520,467 


3,597,608 


3,540,277 


3,101,822 


3,104,270 


3,009,248 


1,786,009 


1,330,556 


2,483,556 


2,273,336 


2,627,092 


2,106,658 


2,173,193 


2,128,630 


1,852,467 


1,708,710 


1,545,090 


1,811,292 


809,436 


681,157 


854,300 


689,633 


716,994 


708,331 


653,397 


614,555 


) 312,499 




396,748 


319,630 


328,449 


291,744 


307,373 


297,130 


305,330 


257,014 




763,781 


606,604 


617,667 


515,858 


536,086 


545,677 


549,179 


455,363 


414,246 


495,854 


296,591 


225,573 


225,399 


174,941 


200,731 


202,455 


209,348 


154,785 


149,012 


164,964 


341,654 


280,525 


267,765 


233,159 


231,648 


283,234 


290,985 


222,374 


169,496 


180,196 










(Dot 


*r«J 










859 


821 


814 


752 


734 


708 


553 


625 


656 


649 


29 


29 


29 


29 


29 


29 


29 


29 


34 


33 


89 


88 


89 


89 


89 


89 


87 


88 


97 


98 


146 


148 


146 


145 


148 


146 


144 


142 


151 


161 


189 


139 


185 


184 


183 


190 


166 


137 


208 


210 


242 


243 


242 


239 


244 


243 


239 


237 


268 


263 


328 


326 


324 


317 


325 


323 


316 


311 


350 


344 


433 


432 


430 


424 


423 


417 


411 


404 


462 


457 


548 


542 


542 


535 


537 


537 


535 


542 


518 


626 


681 


676 


583 


584 


695 


701 


703 


716 


805 


819 


838 


851 


854 


864 


873 


887 


886 


907 


1,021 


1,033 


1,019 


1,031 


1,040 


1,049 


1,066 


1,078 


1,085 


1,097 


1,233 


1,247 


1,214 


1,216 


1,235 


1,256 


1,258 


1,279 


1,284 


1,295 


1,454 


1,482 


1,688 


1,693 


1,710 


1,727 


1,742 


1,756 


1,775 


1,798 


2,036 


2,059 


2,901 


2,918 


2,966 


2,991 


3,016 


3,057 


3,073 


3,109 


3,537 


3,575 


4,331 


4,314 


4,388 


4,418 


4,473 


4,508 


4,573 
/ 6,194 
\ 10,295 


} 5,218 
10,402 


5,934 


5,026 


} 3,207 


8,160 


8,384 


8,394 


8,478 


8,691 


11,829 


11,972 


22,538 


22,490 


22,902 


22,997 


23,295 


23,892 


23,833 


24,295 


27,300 


27,697 


48,394 


48,087 


48,915 


49,088 


50,890 


50,425 


50,643 


52,901 


) 65,203 


66 238 


73,120 


72,992 


73,396 


75,875 


77,114 


77,317 


77,681 


80,518 




125,995 


126,350 


129,327 


131,028 


134,729 


135,370 


136,987 


140,805 


153,880 


155,200 


306,713 


311,996 


314,364 


329,455 


347,235 


341,408 


336,296 


354,199 


400,570 


396,548 


896,730 


950,932 


1,010,438 


987,952 


1,067,502 


1,075,500 


1,105,410 


1,106,338 


1,168,938 


1,217,541 



180 



INDIVIDUAL INCOME TAX RETURNS, 1952-1961 



Table 31 . —SOURCES OF INCOME BY TYPE 

[Taxable and nontaxable returns] 



Sources of Income 


1961 


1963 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 




(Thoummd ttoUmtm) 


Adjusted gross income less deficit 


329,861,284 


315,466,382 


305,094,979 


281,154,092 


280,320,566 


267,724,268 


248, 5X, 317 


229,221,375 


228,708,256 


215,289,908 


Positive income, total 


335,429,542 


321,099,738 


310,168,698 


285,415,762 


284,617,190 


272,015,298 


252,452,631 


233,167,237 


232,617,110 


218,612,729 




266,902,279 
9,889,743 
5,643,167 

1,114,271 
745,922 
669,421 

25,394,526 

9,719,238 

8,290,879 

158,893 

3,661,172 

583,592 

2,616,439 

5,568,258 


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

962,164 
654,794 

674, 547 

23,958,911 

9,757,486 

6,003,859 

70,113 

3,543,887 

660, 5X 

2,X8,657 

5,633,356 


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 

J 4,008,037 
1,514,464 

5,073,709 


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 


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 


215,617,981 
8,605,656 
2,872,013 

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 


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 


185,952,623 
7,047,866 
2,370,230 

} 806,069 

685,140 

19,234,612 

9,004,043 

3,731,862 

107, 8U 

3,536,292 

690,691 

3,945,862 


187,733,920 
5,828,279 
2,042,649 

670,764 

1,691,476 

18,677,699 

8,802,900 

2,538,526 

62,885 

3,659,266 

908,756 

3,908,854 


174,339,032 




5,859,624 




1,846,899 


Pensions and annuities: 


583,811 






1,711,235 




18,194,993 




8,833,798 




2,835,865 




116,596 




3,489,096 






801,836 




3,322,821 




2,764,820 
770,393 
670,085 
249,853 

902,263 
78, 555 
40,392 
91,897 


2,887,155 
791,440 
704,284 
152,822 

816,226 
76,330 
39,465 

165,634 


2,891,510 
656,938 
522,115 
204, 350 

J 772,946 
25,850 


2,216,398 
578,402 
549, 110 
157, 514 

735,161 
25,085 


2,186,579 
604,802 
642,695 
161,479 

686,167 
14,902 


2,377,244 
540,653 
438,465 
311, 521 

576, 341 
46,806 


2,167,220 
529,497 
375,213 
218,564 

611,297 
20,523 


2, 308', 809 
478,242 
379,446 
199,058 

429,542 

5,800 
144,965 


2,014,061 
515,715 
462,737 
182,636 

531,403 
202, M2 


1,383,378 




391,519 




365,462 




139,769 




408,104 






- 


Net operating loss deduction* 


134,589 



^Excludes wages, for 1952-57 less than $100 and for 1958-61 less than $200 per fetum, not subject to income tax vithholding, 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 1952-57 nor $200 for 1958-61, reported in one sum on Foni 1D40A. 
Reduced by net operating loss deduction, 1955-59. Includes "Sources not supported by Schedule B" for 1961. 

'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 32. —ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE 

[Taxable and nontaxable returns] 



IVpe of deduction 



Total 

Interest paid 

Taxes 

Contributions 

Medical and dental expense. 

Child care 

Casualty losses 

Other deductions 



Not 
tabulated 



35, 313, 129 



8,416,208 
10,525,698 

6,750,326 

5,219,185 
103, 117 
450,402 

3,848,193 



Not 
tabulated 



27,497,908 



,269,154 
7,480,346 

,693,836 
4,283,546 



25,691,588 



Not 
f tabulated 



22,612,729 



4,810,079 
5,827,909 
4,877,793 
3,472,908 
110,577 
347,894 
3,165,569 



19,997,485 



Not 
tabulated 



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 
2,878,234 



13,556,552 



2,221,353 
3,167,778 
3,114,739 
2,133,1» 

367,517 
2,552,035 



INDIVIDUAL INCOME TAX RETURNS, 1952-1961 



181 



Table 33.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 



Adjusted gross Income classes 



SALARIES AND WAGES' 

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 vrith 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.... 

IlfTEREST received' 

Grand total 

Returns with adjusted gross income, total 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2,000 under $2,500 

$2,500 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000^ 

$5,000 under $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 ncre 

Returns with no adjusted gross income.... 



(Thoua»nd dollmrm) 



266,902,279 | 257,917,354 | 247,370,212 | 227,550,557 



266,719,831 



1,129,795 
1,873,270 
.3,730,402 
4,447,558 
5,952,096 
7,669,264 
19,888,026 
26,060,129 
30,868,939 
31,277,287 

28,192,935 
22,738,854 
18,055,945 
40,488,531 
9,843,877 



} 



4,147,981 

6,871,477 

2,457,212 

547,340 

185,345 

234,713 

39,824 

19,031 



182,4^ 



12,621 

4i,364 

85,499 

104,225 

101,020 

126,669 
262,696 
252,333 
262,610 
270,181 

257,767 
241,107 
257,093 
,045,857 
800,980 

602,269 

,838,887 

.,317,825 

532,968 
293,651 
603,355 
225,264 
305,468 



45,034 



41,998 
88,466 
187,455 
214,949 
202,992 

203,791 
376,715 
362,605 
337,717 
330,173 

305,989 

282,308 
251,463 
781,891 
407,092 

256,937 

570,116 

254,626 

68,061 
28,587 
48,896 
14,386 
10,898 



257,684,493 



1,134,938 
1,333,379 
3,736,952 
4,604,571 
6,125,662 

7,963,012 
20,581,954 
27,451,193 
32,158,793 
31,396,062 

26,487,947 
21,051,895 
16,089,402 
35,418,026 
8,461,039 

3,720,619 

6,239,727 

2,314,858 

483,915 

174,643 

210,639 

32,267 

13,000 



55,056 



233,361 



18,512 

40,519 

89,661 

115,732 

161,500 

146,876 
256,410 
274,069 
270,591 
253,564 

257,017 
249,319 
204,658 

1,012,189 
750,654 

581,581 

1,672,142 

1,301,213 

492,449 
270,156 
552,537 
199,065 
299,847 



59,332 



5,056,793 



5,012,516 



36,289 
76,104 
169,650 
200,005 
187,476 

185,593 
347,385 
328,713 
336,141 
302,511 

273,353 
243,490 
183,792 
674,160 
353, 6X 

231,333 

491,016 

242,764 

60,059 
25,895 
41,543 
11,032 
10,573 



247,121,980 



1,116,099 
1,322,914 
3,752,570 
4,641,608 
6,319,678 

8,250,462 
21,105,996 
28,409,710 
31,903,745 
30,148,321 

25,034,338 
19,937,813 
14,603,831 
30,361,294 
7,232,382 

3,251,085 

5,715,734 

2,498,934 

545,350 

168,218 

206,774 

31,276 

13,348 



14,069 
42,419 
34,247 
111,271 
117,949 

140,801 
246,731 
241,475 
244,117 
257,057 

243,747 
231,530 

211,330 
930,658 
732,321 

550,974 

1,637,531 

1,414,044 

597,142 
254,810 
512,415 
192,292 
306,900 



33,960 
71,090 
147,531 
166,423 
168,757 

172,865 
271,361 
268,614 
280,402 
261 ,433 

249,236 
201,212 
173,113 
559,710 
305,354 

187,626 

446,228 

244,736 

69,057 
23,721 
37,474 
10,740 
8,141 



227,354,096 



1,128,719 
1,862,471 
3,904,993 
4,846,089 
6,662,191 

8,522,612 
22,510,230 
29,557,033 
31,741,603 
27,638,977 

21,813,101 
16,301,506 
11,925,159 
22,647,613 
5,700,081 

2,741,831 

4,966,44* 

2,068,182 

451,670 

146,630 

177,335 

25,978 

10,643 



196,461 



8,740,562 



228,076,909 | 215,617,981 | 200,712,105 I 185.952,623 I 187.733,920 



227,949,466 



1,083,262 
1,358,101 
3,974,643 
5,048,631 
7,087,397 

8,810,665 
23,876,171 
32,022,396 
32,989,708 
27,832,545 

21,660,164 
15,791,770 
10,819,684 
19,541,232 
5,067,839 

2,532,595 

4,995,800 



463,642 

155,313 

180,197 

32,507 

9,049 



127,443 



8,702,680 



13,207 
33,356 
76,622 
93,294 
107,411 

122,028 
249,473 
246,916 
241,111 
255,345 

239,163 
215,799 
189,149 

902,488 
686,730 

534,650 

1,490,635 

1,325,594 

500,945 
248,850 
436,348 
173,773 
268,788 



37,382 



30,360 

66,403 

119,714 

125,110 

142,054 

130,464 
256,874 
246,323 
248,228 
211,827 

192,084 
155,167 
130,254 
451,995 
256,049 

169,785 

373,004 

190,775 

52,735 

20,476 

31,907 

8,473 

8,287 



44,277 I 36,629 | 40,858 



13,190 
46,236 
76,213 
103,416 
112,009 

126,162 
243,555 
248,661 
255,226 
257,338 

275,514 
209,039 
208,204 
909,330 
687,083 
555,163 
1,615,706 
1,337,553 

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



33,550 



3,318,950 



3,290,337 



23,563 
54,264 
110,631 
129,774 
U9,550 

122,393 
224,553 
209,724 
238,377 
201,377 

171,537 
138,354 
111,810 
403,510 
235,591 

147,336 

344,640 

190,082 

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



215,482,206 200,530,472 185,794,926 187,607,362 



1,087,936 
1,853,051 
4,165,125 
5,252,043 
7,289,534 

9,393,512 
25,456,095 
32,675,903 



■98,046,618 



16,256,390 
4,426,768 

2,273,670 

4,456,293 

2,029,914 

454,905 

144,201 

180,717 

30,369 

9,052 



11 
30 
66, 
88, 

102, 

101 
238 
226 



852,897 
664,455 

511,237 

1,595,905 

1,235,630 

543,917 
251,820 
496,611 
191,563 
298,920 



39,079 



21,968 
52,878 
100,672 
109,234 
112,167 

102,798 
202,848 
188,276 



721,931 



334,714 
190,415 

127,420 

324,568 

157,602 

43,300 

16,628 

24,363 

7,451 

6.328 



1,074,269 
1,970,417 
4,378,953 
5,688,277 

7,603,711 

10,165,026 
27,079,405 
32,788,655 



85, 563,60) 



12,313,204 
3,655,396 

1,947,202 
1,235,890 

2,628,218 
1,680,933 

407,839 

142,553 

167,679 

31,409 

7,836 



131,633 



7,350,903 



7,319,949 



13,273 
35,254 
73,884 
36,559 
95,903 

109,095 
219,896 
225,344 



936,005 



745,815 
560,954 



447,336 

K 382,213 
1,022,511 
1,128,738 

503,036 
239,560 
471,294 
187,071 
286,158 



30,954 



28,563 



25,447 



29,683 
49,508 
97,353 

110,399 
99,520 

104,743 
174,864 
196,226 



622,810 



282,214 
167,421 

114,601 
86,428 
195,793 
135,470 

37,487 
15,302 
23,153 
6,483 
6,146 



1,137,632 
1,958,033 
4,433,881 
5,873,995 
8,119,186 

10,641,552 
28,790,162 
.32,468,575 
25,355,630 

132,780,007 



9,319,192 
3,083,117 



2,270,315 
1,553,470 

375,500 

120,346 

142,322 

17,062 

6,103 



157,697 



10,178 
36,901 
65,505 
95,448 

93,973 

94,609 
200,461 
243,493 
190,309 

4.37,726 



721,459 
520,773 

780,502 

868,526 
1,008,076 

420,263 
200,724 
376,622 
143,601 
202,998 



2.370,230 



1,208,770 
1,974,738 
4,587,925 
6,267,596 
8,470,037 

10,956,687 
29,243,923 
32,721,372 
27,027,312 

32,569,311 



9,062,659 
2,970,569 



2,272,934 
1,383,787 



124,054 
16,239 
4,193 



5,323,279 



5,804,993 



16,520 
45,296 
91,647 
104,656 
103,491 

109,970 
194,240 
202,211 
200,941 

722,209 



603,633 
429,583 



613,459 

719,058 
730,003 



259,377 
98,413 
118,724 



174,339,032 



174,193,394 



1,197,251 
1,964,031 
4,763,672 
6,761,372 
9,147,321 

11,757,228 
30,554,952 
31,342,772 
23,495,114 
16,533,232 

10,291,984 

' 6,263,872 

. 3,777,491 

7,172,156 

2,590,932 

2,435,160 

2,102,804 
1,415,540 



140,748 
17,596 
4,439 



2,349,915 



21,955 

53,966 

94,934 

107,508 

106,019 

92,538 
176,014 
186,123 
157,850 

224,724 



161,870 

254,104 
149,775 



28,000 



173 
128, 

38 

13 

21 

5 

5 



21,171 
53,011 
89,031 
94,303 
85,395 

83,890 
167,893 
153,417 
123,276 



210,473 
127,417 

150,275 

143,019 
103,112 

42,148 

18,497 
4,969 
4,948 



18,236 
42,567 
68,315 
89,248 
90,694 

101,725 
196,131 
199,570 
219,472 
178,390 

153,880 
144,137 
149,491 
592,188 
417,070 

593,180 

729,432 
802,253 

502,339 

312,377 
100,881 
132,139 



25,409 



1,846,899 



1,822,337 



19,615 
48,013 
81,132 
34,774 
32,537 

75,986 
128,429 
138,933 
117,238 

91,366 

67,500 

64,467 

56,066 

184,467 

116,163 

147,089 

137,266 
105,898 

44,833 

21,114 
3,994 
4,897 



Footnotes at end of table. 



182 



INDIVIDUAL INCOME TAX RETURNS. 1952-1961 



Table 33.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES— Continued 

[Taxable and nontaxable returns] 



Adjusted gross Income classes 



BUSINESS PROFIT 

Grand' total 

Returns with adjusted gross inconie, 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 incone, 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 



(Thoua^nd dottmrm) 



127,312 
278,859 
515,570 
619,229 
131, bU- 

856,492 
1,376,167 
1,942,297 
1,766,985 
1,450,037 

1,332,512 
1,198,935 
1,044,309 
3,ii4.572 
2,166,969 

1,467,859 

3,342,489 

992,197 

115,575 

33,154 

30,334 

5,667 

5,362 



43,950 



> 



13,173 
26,918 
50,836 
61,405 
33,990 

115,492 
235,432 
378,802 
333,477 
393,456 

367,733 
341,622 
324,719 
1,316,131 
963,402 

784,127 

2,150,039 

1,072,196 

252,931 

111,950 

161,711 

31,199 

20,852 



17,585 



:, 290,879 



8,163,259 



29,364 
43,927 
76,126 
90,434 
98,294 

108,028 
243,236 
234,158 
213,387 
234,086 

229,667 
228,698 
210,533 
811,182 
564,734 

430,281 

1,172,664 

913,414 

449,310 
266,956 
683,803 

360,075 
465,352 



127,620 



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 

376,997 

91,518 
27,199 
22,159 
4,649 
3,138 



52,985 



15,898 
29,396 
62,826 
71,489 
96,690 

116,857 
328,941 
400,616 
436,429 
395,524 

338,112 

375,393 

327,142 

1,336,003 

1,059,300 

736,272 

2,023,313 

1,018,171 

244,009 
79,673 

107,195 
15,330 
10,796 



31,056 



6,003,859 



5,813,601 



34,980 
39,106 
68,988 
83,424 
97,936 

110,518 
198,854 
190,387 
184,253 
173,218 

187,619 
170,004 
145,772 
597,268 
390,096 

275,195 

767,161 

658,422 

234,255 
170,863 
456,165 
241,423 
237,194 



190,258 



148,239 
309,566 
574,191 
688,078 
793,364 

377,503 
1,376,250 
1,901,323 
1,687,931 
1,383,536 

1,229,214 
1,083,613 
916,077 
3,176,156 
2,021,286 

1,359,051 

2,969,785 

1,061,011 

129,750 
26,721 
25,390 
4,627 
3,592 



76,409 



21,082 
32,155 
62,187 

89,370 
116,843 

136,719 
340,062 
459,618 
477,440 
427,512 

394,895 
386,524 
318,794 
1,406,443 
995,468 

734,731 

1,907,795 

1,269,380 

298,203 
94,436 

136,930 
25,565 
14,551 



6,796,602 



6,666,863 



63,318 
41,035 
83,071 
92,549 
107,490 

116,873 
219,946 
223,090 
205,536 
218,014 

180,492 
193,215 
174,743 
692,134 
450,052 

331,680 

922,606 

804,058 

396,129 
193,562 
460,346 

222,300 
274,124 



129,739 



141,708 
311,799 
631,416 
745,884 
868,704 

946,780 
2,104,088 
2,099,512 
1,623,515 
1,284,858 

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 

23,266 

5,586 

3,523 



21,747 



9,810,158 



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 
84,130 

101,435 
18,500 
8,655 



17,433 



37,734 
40,136 
64,135 
68,271 
90,877 

102,852 
226,943 
200,402 
170,593 
161,022 

164,818 
153,292 
120,938 
478,126 
313,791 

236,069 

628,474 

543,000 

232,796 
130,035 
288,404 
131,512 
207,989 



86,705 



143,575 
309,010 
647,936 
740,022 
359,032 

953,238 
2,016,971 
1,966,346 
1,542,665 
1,322,267 

1,076,011 

957,008 

821,760 

2,814, 3(» 

1,755,545 

1,162,654 

2,384,638 

820,783 

105,207 

24,420 

31,271 

4,931 

2,547 



63,750 



9,963,718 



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 
80,195 
96,576 

19,137 
11,435 



26,739 



4,128,228 



4,048,433 



23,284 
30,565 
63,473 
77,517 
76,570 

96,596 
153,870 
147,009 
158,543 
147,188 

121,001 
109,099 
122,352 
413,554 
265,123 

201,438 
499,430 
450,835 
215,374 
113,403 
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 



• 5,851,631 

2,344,844 
1,716,864 

1,132,472 

2,383,227 

729,112 

97,246 
27,552 
25,177 
3,521 
5,953 



31,936 



16,694 
29,404 
66,949 
90,795 
111,029 

151,173 
395,649 
441,200 



1,329,265 
950,869 

719,879 

1,778,210 

927,671 

229,513 

75,232 

99,149 

14,935 

3,767 



24,413 



4,991,131 



4,374,682 



24,671 
35,604 
68,933 
91,719 
82,148 

78,331 
177,739 
157,514 



723,981 



484,023 
315,623 

225,443 

675,595 

584,060 

292,570 
138,576 
321,853 
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 
1,801,998 



4,817,069 



2,439,150 
1,489,921 

1,095,738 

637,976 

.1,278,793 

594,886 

37,752 

26,552 

22,151 

4,548 

4,653 



r 



} 



30,964 



21,249 

39,528 

75,846 

109,059 

154,644 

197,795 
475,302 
516,311 



2,017,557 



1,261,849 
900,070 



/ 525,325 
\ 1,221,649 
864,953 

236,442 
35,299 

108,622 
21,633 
16,359 



22,572 



( 



25,150 
31,594 
63,294 
66,171 
85,536 

78,532 
160,465 
166,223 



505,190 
315,266 

244,349 
206,135 
545,813 
584,414 

279,105 
155,393 
352 ,739 
172,962 
248,119 



102,150 



19,234,612 



19,218,571 



140,399 
351,725 
727,315 
874,895 
982,191 

1,068,887 
2,030,897 
1,659,320 
1,286,147 

1,944,314 



1,357,126 

2,214,322 
1,326,095 

1,447,476 

1,103,839 
546,550 

97,073 
25,205 
25,587 
4,815 
3,893 



16,041 



15,953 
42,612 
73,154 
109,592 
139,110 

195,356 
499,378 
524,379 
490,493 

761,301 

667,205 
,188,504 
795,926 



1,085,314 
845,897 

226,849 

76,267 

97,570 

18,696 

9,141 



30,150 



3,614,012 



& 



20,495 
30,410 
57,167 
58,3U 
66,076 

66,450 
150,584 
133,241 
159,003 

232,163 



372,542 
237,653 

315,170 

338,630 
400,335 

190,598 
103,502 
244,209 
107,312 
166,997 



117,850 



122,992 
314,132 
669,833 
899,563 
990,469 

1,117,768 
2,161,646 
1,733,647 
1,304,326 

1,336,323 

1,297,232 

2,073,531 
1,244,881 

1,290,636 

965,332 
472,823 



23,707 
3,950 
3,622 



28,173 
41,165 
122,912 
136,585 
191,775 

139,493 
488,679 
543,540 



1,U4,341 
786,303 



1,071,845 

1,019,460 
754,121 

287,404 

83,977 
7,504 
9,238 



2,538,526 



2,473,486 



} 



} 



23,168 
24,137 
57,547 
47,242 
63,837 

67,631 
120,831 
124,908 
108,104 

321,804 



241,170 
157,376 



212,733 
239,314 



148,129 
69,489 
70,806 



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 



37,901 
8,703 
4,537 



,333,798 



,799,142 



19,096 

30,079 

99,112 

122,307 

167,412 

208,154 
481,853 
523,664 
473,032 
504,634 

369,180 
289,354 
261,493 
1,118,743 
794,807 

995,687 

1,078,931 
324,082 



94,503 
12,179 
6,737 



34,656 



2,835,865 



2,761,088 



26,232 

27,556 

52,306 

75,277 

72,695 

71,874 

U7,801 

144,446 

114,908 

104,615 

93,764 
32,094 
44,837 
245,563 
169,607 

209,578 

242,771 
290,963 



176,568 
86,991 
74,005 



^Excludes wages, for 1952-57 less than $100 and for 1958-61 less than $200 per return, not subject to income tax withholding, reported as other Income on Fonns 1040A. For 
1954-61, salaries and wages are after excludable sick pay and allowable eii5)loyee expense. 

^For 1952, includes nontaxable returns with income exceeding $5,000. 

^Dividends reported on Form 1040 and, for 1959-60, Form 104{V. 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 104CW. Includes partially tax-exenpt 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 meiiglng 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, 1952-1961 



183 



Table 34 . —NUMBER SDF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES 

[Taxable and nontaxable returns] 



states 


1961 


1960 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 


KUMBEH OF RETOBNS' 
United States^ 


61,497,971 


61,024,547 


60,259,554 


59,079,620 


59,823,551 


59,180,568 


58,251,893 


56,305,881 


57,422,765 


56,316,869 




825,932 

63,971 

422,004 

467,252 

5,928,684 

632,945 
986,541 

160,089 

1,603,908 

1,078,957 

238,993 

217,749 

3,763,903 

1,567,519 

950,287 
740,653 
852,839 

837, 706 
343,996 

1,547,086 
2,013,059 
2,579,709 
1,176,442 
438,008 

1,467,682 
226,933 
511,691 
121, 165 
235,902 

2,339,605 

278,607 
6,576,397 
1,347,775 

205, 379 

3, 329, 399 

731,453 

612,490 

4,015,992 

321,796 

615,884 

228,788 

1,060,595 

2,932,469 

297,232 
131,456 
1,272,305 
987,722 
530,808 

1,387,789 
115,723 
176, 202 


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 


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, 333 
1,984,857 
2,600,665 
1,160,340 
425,116 

1,459,045 
225,878 
503,252 
106, 6X 
229, 136 

2,266,499 
271,221 

6,478,848 

1,291,665 

206,382 

3,345,799 
713,636 
602,822 

4,053,190 

319,288 

588, 349 

224,612 

1,030,009 

2,842,195 

281, 196 
130,055 
1,220,881 
976,841 
548,657 

1,375,;370 
114,694 
142,326 


793,233 
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 

1,147,033 
1,965,671 
2,575,775 
1,141,280 
414,701 

1,439,689 
225,722 
496,852 
101, 535 
222,377 

2,218,235 

261,903 

6,411,995 

1,236,162 

206, 125 

3,300,687 
698,374 
586,437 

4,056,485 

314,252 

571,968 

224,344 

990,437 

2,776,751 

270,570 
128,313 
1,199,987 
964,507 
560, 207 

1, 353, 315 

111,200 
119,297 


797,638 
49,789 
344,657 
437, 599 
5,361,993 

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

1,006,981 

212,520 

213,015 

3,794,017 

1,547,965 

953,282 

745,702 
861,887 
819,737 
343,303 

1,177,389 
1,934,951 
2,699,377 
1,156,436 
412,648 

1,455,037 
230,389 
497,461 
99,205 
225,714 

2,248,216 

253,793 

6,522,596 

1,240,340 

205,814 

3,416,230 
705,955 
591, 142 

4,162,856 

320, 589 
571,904 
224,341 
999,391 
2,780,837 

269,233 

132,575 

1,199,797 

969,665 

593, 185 

1,374,699 
116,263 
97, 132 


783,854 

38,440 

321,053 

435,817 

5,155,868 

571,640 
948,846 
151,794 
332,361 
1,282,833 

989,033 

207,901 

211,155 

3,789,915 

1,560,526 

959,867 
746,312 
849,680 
735,486 
341,666 

1,190,659 
1,978,612 
2,715,040 
1,148,791 
409,517 

1,467,753 
230,720 
504,203 
99,000 
219,487 

2,230,309 

238,738 

6,458,901 

1,210,540 

206,616 

3,422,694 
703,782 
603,542 

4,163,160 

325,355 
564,304 
225,003 
987,464 
2,726,396 

262,742 
133,980 
1,137,217 
971,396 
536,368 

1,365,707 
111,087 
61,883 


739,524 
47, 185 
300,697 
415,983 
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 
2,726,993 
1,137,958 
377,712 

1,466,425 
239,700 
506,436 
95,964 
221,136 

2,182,689 

225,458 

6,393,653 

1,163,918 

206,016 

3,424,898 
690,467 
592,592 

4,134,533 
23,360 

329, 620 
542,655 
229,308 
947,411 
2,643,005 

253, 100 
132,868 
1,152,305 
956,097 
572, 779 

1, 355, 304 
112,669 
29,451 


713,389 

279,907 

390,897 

4,733,521 

522,393 
919,793 
140,208 
346,729 
1,093,433 

886,430 

196,816 

199, 676 

3,664,301 

1,523,812 

949,318 
733,946 
797,181 
726, 31b 
337,301 

1,034,152 
1,946,708 
2,631,029 
1,109,M6 
336,270 

1,443,093 

218,442 

497,166 

89,406 

215,993 

2,140,475 

211,876 

6,347,819 

1,102,039 

200,647 

3,213,821 
663,978 
578,796 

4,115,703 
21,325 

317,935 
518,343 
224,952 
903,671 
2,536,573 

247, 331 
128,901 
1,105,919 
982,470 
568,245 

1,324,329 
108,252 


731,401 

269, 193 

399,806 

4,640,312 

527,275 
932,475 
142,296 
358,314 
1,051,866 

920,035 

200,739 

200, 197 

3,730,956 

1,582,879 

960,696 
744, 285 
823,859 
745,188 
341,047 

1,220,258 
2,013,856 
2,706,164 
1,136,124 
345,964 

1,467,123 
221,685 
501,474 
84,721 
222,857 

2,191,420 

211,922 

6,510,765 

1,099,125 

201,670 

3,365,384 
674,504 
582,873 

4,261,351 

333,802 
525,688 
220,008 
928,575 
2,492,889 

248,910 
133,947 
1, 100, 376 
594,502 
607,584 

1,353,327 

111,093 


710,102 


Alaska^ 






263,008 




384,817 




4,598,269 




509,876 




903,371 




139,153 




397,855 


Florida^ 


979,277 




884,131 




193,799 


Idaho 


204,223 


Illinois 


3,702,331 




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 


Mississippi 


331,583 




1,432,531 




219,313 


Nebraska 


502,039 




82, 165 




216,777 




2, 117, 199 




204,076 


New York'' 


6,435,701 




1,067,239 


North Dakota 


211,000 


Ohio 


3,254,053 




652,377 




586, 167 




4,217,689 




_ 




331,571 




514,812 


South Dakota 


221,491 




873,469 




2,454,639 


Utah 


249,544 




132,687 


Virginia 


1,082,020 




979, 731 




610,803 


Wisconsin 


1,335,781 




106,711 


Other areas' 


- 












rnmsud 


dottmrm) 










330,073,552 


315,831,693 


305,200,317 


281,251,669 


280,223,863 


267,653,322 


248,779,023 


230,401,432 


229,952,507 


216,939,912 




3,743,183 

407,648 

2,295,300 

1,787,483 
37,041,487 

3,519,237 
6,170,642 
1,016,353 

7,854,348 

4,926,255 
1,333,816 
1,004,710 
22,317,734 
8,142,474 

4,355,464 
3,646,550 
3,641,059 
4,018,594 
1,428,734 

8,515,045 
10,835,371 
14,629,803 
5,901,677 
1,728,827 

7,374,420 
1,037,834 
2,415, X8 
751,000 
1,130,362 


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 

5,483,200 

1,683,261 

7,114,949 
983,943 

2,203,592 
649,808 

1,078,275 


3,500,853 

303, 182 

1,904,676 

1,645,807 

33,072,012 

2,967,757 
5,655,863 
951,803 
1,844,804 
7,052,849 

4,516,778 

1,051,338 

933,629 

20,932,430 

7,647,883 

4,009,812 
3,356,458 
3,472,293 
3,960,248 

1,303,173 

6, 146, 195 

10,111,065 

14,218,448 

5,313,557 

1,558,828 

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 
12,921,643 
4,964,750 
1,443,458 

6,399,098 
912,288 

2,018,793 
566,527 
931,225 


3,216,964 

290,254 

1,593,086 

1,423,375 

28,559,931 

2,^79,633 
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,U6 
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 
5X,165 
908,346 


2,964,588 

234, 171 

1,456,967 

1,417,590 

26,643,536 

2,551,364 
4,984,489 
874,233 
1,523,972 
5,414,935 

3,793,532 

835,360 

832,577 

19,234,581 

7,032,222 

3,474,393 
2,821,165 
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, 183, 542 
890,246 

1,767,094 
496,276 
839,322 


2,679,330 

244,100 

1,263,300 

1,3U,805 

25,132,639 

2,225,148 
4,625,939 
794,649 
1,555,827 
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 
397, XI 

1,679,067 
455,553 
797,094 


2,445,183 

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 

16,597,193 

6,103,459 

3,276,360 
2,748,186 
2,772,582 
2,800,016 
1,031,944 

4,531,032 
7,553,935 
12,194,265 
4,077,0'55 
1,076,513 

5,494,885 
840,262 

1,666,113 
410,893 
750,875 


2,451,310 

1,065,139 

1,178,792 

20,861,528 

2,072,906 
4,275,815 
691,070 
1 488,832 
3,307,180 

3,080,357 

705,874 

676,761 

16,558,137 

6,309,457 

3,282,905 
2,687,459 
2,783,890 
2,731,283 
1,066,856 

4,828,309 
7,809,602 
12,619,118 
4,010,779 
1,058,530 

5,639,955 
811,641 

1,703,596 
368,385 
760,947 


2,287,810 


Alaska^ 


- 




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 


Hawaii 


662,698 




685,693 


Illinois 


15,797,279 




5,865,932 




3,098,004 




2,556,368 




2,625,929 
2,515,010 




1,036,442 




4,716,487 
7,494,638 




10,847,852 
3,911,846 


Missouri 


1,012,679 
5,181,397 




784,291 




1,636,387 




365,399 




663,649 



Footnotes at end of table. 



184 



INDIVIDUAL INCOME TAX RETURNS, 1952-1961 



Table 34.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES— Continued 

[Taxable and nontajtable returns] 



AHJTJSTED (SaSS income'"— continued 



(Thcu»Mtd doII»t») 



New Jersey 

New Mexico 

Nev York' 

North Carolina. 
North Dakota.. . 



Ohio 

Oklahoma 

Oregon 

Pennaylvania 

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 CKEDIIS 
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 

Mlnnestoa 

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 Island. .. 
South Carolina. 
South Dakota. . . 

Tennessee 

Texas 



Utah 

Vermont 

Virginia 

Washington'. . . 
West Virginia, 



Wisconsin,.. . 

Wyoming 

Other areas'. 



14,075,689 
1,385,490 

40,016,566 

5,569,938 

755,750 

18,670,688 
3,421,427 
3,185,919 

20,832,624 



1,646,206 

2,579,520 

899,635 

4,551,566 

14,827,975 

1,605,943 
559,174 
6,154,659 
5,695,080 
2,386,150 

6,991,732 
592,699 
698,404 



42,271,001 



398,949 

55,683 

274,572 

182,345 

4,954,608 

443,624 
898,886 

i-ro,76i 

936,425 

553,523 

179,505 

107, 182 

3,124,181 

1,020,070 

502,815 
426,901 
401,990 
479,060 
157,085 

1,115,402 

1,410,865 

1,891,949 

690,988 

165,770 

939,080 
119,855 
Ml, 869 
U0,298 
133, 197 

1,909,484 
157,442 

5,629,153 
577,923 
72,949 

2,432,800 
403,733 
391,523 

2,635,134 



209, U2 
257,151 
90,636 
508,564 
1,866,117 

174,926 
60,187 
734,060 
733,881 
272,502 

851,172 
71,991 
83,123 



13,302,920 
1,309,515 

38,035,640 

5,266,653 

736,633 

18,472,137 
3,204,864 
3,144,701 

20,653,948 



1,497, »1 

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 



39,545,386 



384,260 

56,262 

253, 5U 

164,662 

4,516,589 

398,589 
834,911 
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 

1,738,877 
145,092 

5,076,664 
519,969 
75,016 

2,384,896 
364,287 
383,156 

2,586,134 



186,292 

227, 103 

77,376 

474,265 

1,693,213 

152,870 
55,892 
676,256 
661,813 
268,931 

842,739 
70,643 
69,078 



12,867,036 
1,315,189 

37,041,548 

5,032,725 

747,449 

17,921,389 
3,169,698 
3,095,901 

20,199,594 



1,480,696 

2,324,446 

742,195 

4,003,131 

13,434,706 

1,393,053 
521,362 
5,476,780 
5,240,410 
2,330,905 

6,691,462 
565,475 
611,282 



38,653,002 



374,116 
42,299 
234,732 
166,621 
4,421,990 

358,518 
803,105 
168, 562 
274,681 

846,579 

489,985 
128,829 
102,640 
2,866,575 
942, 189 

452,989 
375,440 
378,402 
501, 'iD4 
134,095 

787,922 

1,282,746 

1,820,845 

618,601 

156,101 

863,947 
122,081 
242,376 
80,906 
114,694 

1,694,865 
151,989 

5,096,864 
500,104 
73,289 

2,294,893 
363,093 
387,414 

2,606,004 



181,815 
226, 260 
69,183 
455,555 
1,689,198 

149, UO 
54,806 
632,927 
660,953 
262,313 

804,944 
68,476 
74,677 



11,863,692 
1,137,707 

34,017,074 

4,455,781 

761, 562 

16,310,287 
2,933,377 
2,836,326 

18,967,829 



1,389,818 

2,058,384 

789,833 

3,784,554 

12,697,359 

1,281,689 
483,167 
5,051,267 
4,985,990 
2,211,208 

6,120,661 
514,613 
434,241 



34,350,979 



341,903 

38,812 

194,233 

143,410 

3,816,218 

329,270 
719,754 
153,451 
231,221 
718,672 

437,015 

101,791 

93,716 

2,622,089 

825,964 

435,864 
362,454 
351,212 
412,281 
128,329 

685,079 

1,124,516 

1,607,459 

565,036 

127,734 

781,955 
100,269 
223,876 
76,320 
101,790 

1,539,359 
IX, 050 

4,494,095 

405,310 

73,364 

2,040,652 
325,006 
343,661 

2,367,996 



171,729 

181,999 

60,214 

405,425 

1,540,539 

127,678 
47,254 
558,767 
622,938 
237,411 

700,507 
59,940 
45,417 



11,667,443 
1,111,271 

33,893,484 

4,467,355 

673,681 

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

19,513,876 



1,334,680 

2,068,449 

693,770 

3,796,296 

12,356,351 

1,210,617 
485,857 
4,997,439 
4,665,784 
2,491,355 

6,157,596 
543,190 
380,569 



34,382,205 



323,363 
38,312 
183,156 
133,857 
3,650,876 

338,411 
727,089 
164,399 
213,070 
712,895 

419, »6 

101,430 

83,035 

2,695,317 

894,409 

382,461 
321,627 
370,527 
427, »8 
129,248 

675,769 

1,U1,125 

1,844,636 

550,228 

U9,481 

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

1,487,159 
127, 3M 

4,434,724 

416,596 

63, 7X 

2,219,4^9 
328,978 
291,606 

2,480,178 



164,769 
179,898 
63, 286 
389,588 
1,536,437 

123,060 
46,491 
542,757 
564,834 
279,447 

716,869 
60,955 
49,447 



11,135,104 
965,266 

32,208,136 

4,230,500 

663,252 

16,919,511 
2,762,684 
2,748,824 

18,814,973 



1,357,408 

1,953,856 

671,758 

3,673,637 

11,581,769 

1,155,318 
480,734 
4,752,338 
4,526,620 
2,298,203 

5,916,479 
493,013 
221,342 



32,706,061 



293,807 

32,080 

166,183 

133,344 

3,373,902 

311,905 
711,347 
161,748 
207,224 
644,329 

385,097 

92,403 

89,123 

2,6U,643 

851,909 

350,576 
303,256 
326,503 
388,475 
122,745 

646,807 

1,053,170 

1,839,256 

526, 262 

119,728 

746,046 
97,412 

191,471 
69,245 
90,742 

1,4U,688 
106,494 

4,232,431 
381,101 
61,074 

2,149,144 
300,680 
332,267 

2,373,040 



166,319 

175,210 

59,847 

377,869 

1,404,533 

116,232 
48, 531 
520,952 
544,624 
243, 8X 

686,386 

58,905 
17,169 



10,304,398 

891,310 

M, 427,648 

3,984,982 

575,222 

15,917,578 
2,572,734 
2,501,058 

17,358,034 
58,333 

1,305,004 

1,838,845 

645,905 

3,295,848 

10,696,062 

1,041,548 
406,288 
4,384,985 
4,202,739 
2,055,092 

5,480,112 

435,582 

99,152 



29,653,960 



265,376 

32,282 

140,561 

114,137 

3,203,108 

251,289 
629,646 
155,364 
211,851 
521,484 

354,661 

84,356 

69,637 

2,189,678 

774,859 

327,874 
295,560 
299,348 
337,3a 
99,482 

563,566 

1,023,410 

1,687,906 

479,228 

101,591 

TO7,178 
93,183 

178,280 
62,559 
83,282 

1,265,901 

96,338 

3,947,023 

351,336 

51,462 

1,978,564 
269,320 
285,104 

2,080,488 
994 

165,508 

159,573 

53,270 

325, XI 

1,284,540 

100,444 
40,617 
460,397 
501,047 
205,292 

622,459 
49,734 
11,191 



9,626,661 

804,415 

28,907,625 

3,591,944 
552,491 

13,985,208 
2,440,907 
2,427,856 

16,167,247 
54,759 

1,145,238 

1,697,197 

653,976 

3,115,501 

10,248,638 

916,952 

395,251 

4,040,840 

4,263,326 

1,909,683 

5,008,957 
405,817 



122,154 

U2,351 

2,712,536 

242,683 
579,527 
122,882 
198,493 
4.41,261 

310,837 

73,684 

68,057 

2,131,725 

684,031 

324,799 
285,953 
279,260 
XI, 572 
94,161 

5U,408 
861,447 
1,523,997 
428,629 
93,956 

636,757 
89,707 

176,026 
55,585 
74,769 

1,166,222 
82,691 

3,643,412 
304,673 
45,446 

1,670,881 
257,366 
273,500 

1,871,750 
1,2X 

133,240 

140,929 

55,392 

297,279 

1,208,671 

83,989 

33,979 

415,799 

500,075 

184,974 

531,899 
45,083 



9,623,391 

805,671 

28,338,061 

3,503,692 

581,462 

14,793,481 
2,426,682 
2,290,259 

16,851,700 



1,213,827 
1,738,783 
631,981 
3,121,764 
9,636,925 

9X,959 

381,610 

3,889,100 

4,140,917 

2,063,685 

5,163,817 
437,277 



123,797 

109,740 

2,836,356 

257,037 
621,055 
128,749 
219,126 
450,395 

322,706 

82,129 

68,342 

2,343,043 

792,854 

358,389 
X7,052 
X5,518 
321,731 
110,151 

595,562 
1,014,510 
1,772,474 

472,187 
97,173 

734,844 
94,791 

194,096 
49,767 
87,626 

1,275,U8 

91,501 

3,851,980 

3X,854 

53,685 

2,024,999 
276,194 
290,606 

2,185,934 



154,676 

161,242 

59,375 

332,233 

1,223,160 

99, U9 

38,227 

443,127 

541,342 

209,892 

631,280 
51,410 



8,855, X7 

792,097 

26,946,431 

3,358,545 
591,704 

13,298,984 
2,259,852 
2,316,087 

15,877,555 



1,183,436 
1,714,2X 
600,477 
2,828,368 
9,297,753 

909,692 

387,605 

3,721,293 

3,963,940 

2,065,157 

4,985,584 
412,350 



27,889,716 



231,192 

128,813 

100,262 

2,761,782 

250,542 
593,247 
124,124 
249, U3 
408,481 

340,067 

80,683 

77,978 

2,a5,93I 

710,958 

331, 5U 
»6,250 
285,662 
310, »5 
110,076 

596,218 

980,446 

1,470,551 

457,051 

97,146 

681,645 
90,524 

183, IX 
52,654 
72,411 

1,166,757 

94,464 

3,656,252 

327,289 

53,426 

1,794,080 
267,793 
X2,123 

2,055,379 



152,007 
177,746 
56,670 
300,640 
,222,734 

92,647 

37,008 
427,054 
5X,356 
a9,542 

605,472 
51,524 



'Excludes returns with no adjusted gross income, 1952-54, and for 1955-56 and 1958-61, returns with no information. 

^eludes data for citizens and residents of Hawaii, Alaska, Puerto Rico, and Virgin Islands, and citizens residing In Panama Canal Zone and citizens residing abroad. 

'For 1952-54, data for Alaska included in statistics for Washington. 

*For 1961, data for District of Columbia included in statistics for Maryland. 

'includes data for returns from Panama Canal Zone, 1952-55. For later years, see note 8. 

*For 1952, statistics for Maryland include some returns from Puerto Rico and Virgin Islands. For 1961, statistics for Maryland include data for District of Columbia. 

'Data for part of the returns from Puerto Rico and Virgin Islands for 1952 and data for all such returns for 1953 are included in statistics for New York 

'For 1956-61, included in data for Other areas (see note 9). 

'For 1952-54, 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 1956-61, Includes data for returns from 
Puerto Rico, Virgin Islands, Panama Canal Zone, and returns of citizens residing abroad. 
'"Adjusted gross Income less deficit, 1955-61. 



Synopsis of Laws 



SYNOPSIS OF LAWS 

Page 

Table I. --Requirement for filing individual income tax returns, exemption 

allowance, and minimum and maximum tax rates, 1952-61.... 187 

Table II. --Requirement for filing the self-employment tax schedule and 

self-employment tax rates, 1952-61 187 

186 



SYNOPSIS OF LAWS 



187 



Table I . —REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MINIMUM 

AND MAXIMUM TAX RATES, 1952-61 



Items 


1961 


1960 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 




(Dollars) 




V. 












/ 


Gross income requirement for filing returns 










V 

600 

600 
600 






Regular exemption for taxpayer and each dependent 

Additional e2eii5)tions for age 65 or over and for blindness^ 






(Percent) 




^ 












/h f 




20.0 
91.0 
87.0 


V 

22.2 


Maximum income tax rate 


92.0 


Maximum income tax limitation 


88-0 









■"■For 1954-61, persons 65 years of age or over, gross income $1,200. Gross income for 1958-61 includes income earned 
from sources outside the United States, even though tax-exempt. 

^Additional exemptions allowed only for taxpayer and spouse. 

^Income tax before credits need not exceed the indicated percentages of net income for 1952-53, nor taxable income 
for 1954-61. 



Table II. —REQUIREMENT FOR FILING THE SELF -EMPLOYMENT TAX SCHEDULE, AND SELF -EMPLOYMENT TAX 

RATES, 1952-61 



Items 


1961 


1960 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 




(Dollars) 




\ J 


\ 








/ 


s. 


i 


Self -employment net earnings requirement for filing 

Maximum self-employment income subject to self -employment 
tax...... ., • • 


400 
4,800 




V 

40 

4,20 


400 
3.600 






' 




(Percent) 




i 


3-3/4 


- 


V " 

i-3/8 




> 


^ •' 


Self -eniployment tax rate 


4-1/2 


3 


2-1/4 













717-015 O - 64 - 13 



1961 Forms and 



Instructions 



RETURN FORMS, 1961 



Form 1040A : Individual Income Tax Return 

Form 1040: Individual Income Tax Return 

Schedule B , Income and Credits 

Schedule C, Profit (or Loss) from Business or Profession 

Schedule D, Gains and Losses from Sales or Exchanges 
of P roperty 

Schedule F, Farm Income and Expense 



190 



FACSIMILES OF TAX RETURNS, 1961 



191 



Form 1040 A 



U. S. INDIVIDUAL INCOME TAX RETURN (Less than $10,000 total income) 



1961 



Please 
print — ^ 


1. Name (If a joint return of husband and wife, use first names and middle initials of both) 


2. VMir Social Security Number 

; i 

i 1 


3. Wife's Social Security Number 

1 i 




Home address (Number and street or rural route) 


4. Check one: 

Q Single; | | Married filing loint return; 




City, town, or post office Zone State 


1 1 Married filing separate return — 

Name of wife (husband) 


5. WAGES SHOWN ON FORMS W-2 AND OTHER INCOME 


FEDERAL INCOME TAX WITHHELD 


EMPLOYER'S NAME. Where employed. Write(W)beforenameof each of wife's employers 


If item 9 is $10,000 or 












more, or if item 6 is over 












$200, use Form 1040. 












6. INTEREST, 
DIVIDENDS, AND 
OTHER WAGES 


Yours 






7. Total Federal income tax withheld 


8. If you had an expense allowance or charged expenses to your employer, see instruc- 


Wife's 






tion 8 and check here 1 I if 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 nave the Internal Revenue Service compute your 
tax by omitting items 1 0, 1 1 , and 1 2. If you compute your own tax, 
■<rpay balance {item 11) in full with return to your District Director. 


9. TOTAL INCOME — > 










10. Enter tax from Tax Table or from tax computation schedule ^ 






11. If item 10 is larger than item 7, enter balance due ^ 






17 If itPm 7 icbrnar than i( 








Dl J A 1 1 _:_ ft »L;- 1 

















U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



(OVER) 



LIST YOUR EXEMPTIONS AND SIGN ON OTHER SIDE. 



13. EXEMPTIONS FOR YOURSELF— AND WIFE (only ii all her Income is lni;luded in this return, or she had no lni»me) 


Check 
blocks 
which 


(a) Regular $600 exemption 

(b) Additional $600 exemption If 65 or over at end o 

(r') ArlHltinnnl tlSOO cxomnlion if hlinrl nl enA n( 1 0A1 


[ 

1961 [ 


J Yourself Q Wife 
D Yourself DWife 
D Yourself DWife 


Enter 
number of 
exemptions 




[ 


checked 




apply. I »-' • ■ - • - • - 




> 


14. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 






NAME 
► Enter figure 1 in the last column to right 
(or each name listed 

(Give address if different from yours) 


RelaUonship 


ANSWER ONLY 1 

Months hved in your 
home. If born or 

died during year also 
write "B" or "D" 


-OR OEPENOEN1 

Did dependent have 

income of $600 

or more? 


rs OTHER THAN Y 

Amount YOU furnished 
for dependent's sup- 
port. If 1002 write 
"ALL''^ 


OUR CHILDREN 

Amount furnished by 

OTHERS including 

dependent See 

instruction 14 












i 


i 








































































15. Total exemptions from items 13 and 14 above 








SIGN 


1 declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct, and complete return. 


HERE 






(Toot sicnahire) (Date) (If jebt return, wife's signature} (Dale) / 
• If joint return, BOTH HUSBAND AttO WIFE MUST SIGN even if only one had income. / 



192 



FACSIMILES OF TAX RETURNS, 1961 



1961 



INSTRUCTIONS FOR FORM 1040A 

FOR EMPLOYEES WHO EARNED LESS THAN $10,000 

Card Form 1040A offers an easy way for employees receiving less than 
$10,000 total income to file their 1961 U.S. income tax returns. 

To use CARD Form 1040 A follow these simple steps 



1961 



A Read instructions below. See "Who May Use Form 
1040A." If ineligible, use Form 1040. 

B FiU out the copy on page 3. If you need help, you can 
ask questions by phone of any Internal Revenue Serv- 
ice office or come in for assistance. 



Keep 



(J, Transfer answers from the copy to the card. 
the copy for your records. 

D Sign the card and mail it together with your With- 
holding Statements (Forms W-2, Copy B) to your 
District Director of Internal Revenue. 



// 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. 



WHO MUST FILE A TAX RETURN.— Every citizen or 
resident of the United States under 65 who had $600 or 
more income; if 65 or over, $1,200 or more. 

WHO MAY USE FORM 1040A.— If your 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 1040 
instead of Form 1040A if — 

(1) you had income from sources other than or in 
amounts larger than those stated above, 

(2) either husband or wife itemizes deductions, 

(3) you claim the tax status of head of household or sur- 
viving husband or wife, 

(4) you claim dividends received credit or retirement 
income credit, 

(5) you claim an exclusion for "Sick Pay" paid directly 
to you by your employer and this amount is in- 
cluded in the total wages shown on your Form W-2, 

(6) you claim deductions for travel, transportation, or 
"outside salesmen" expense (however, see instruc- 
tion 8, page 2 ) , 

(7) you claim credit for payments on estimated tax or 
an overpayment from 1960, 

(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, 1962, but not later than April 15, 1962. 

WHERE TO FILE.— With the District Director of Internal 
Revenue for your district. 

WHERE TO GET FORMS.— If you need a Form 1040, you 
can get one from any Internal Revenue office, and from 
most banks and some post offices. Your employer will 
furnish you with a Withholding Statement (Form W-2). 

HOW TO PAY. — Checks or money orders should be made 
payable to "Internal Revenue Service." You need not pay 
a balance of tax due of less than $1, and a refund of lees 
than $1 will not be made unless you apply for it. 

«CT— Ift— 7M88-1 



SIGNATURE. — ^Your return is not valid unless you sign 
it. Both husband and wife must sign a joint return. 

COMPUTATION OF TAX ON FORM 1040A: 

(1) If your incomz was /ess than $5,000. — You may 
figure your own tax from the Tax Table on page 4, or you 
may have the Internal Revenue Service do it for you. 

The Tax Table allows about 10% of your income as de- 
ductions which include charitable contributions, interest, 
taxes, losses, medical expenses, child care expenses, and 
certain miscellaneous deductions. If your deductions ex- 
ceed 10% of your income, it will be to your advantage to 
use Form 1040 and itemize them. 

(2) If your income was $5,000 or more and Jess 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 fo pnparz a joint return. — To assure any 
henefits of the spht income provisions, a husband and 
wife must file a joint return. If a joint return is filed 
you must include the income of both; however, a joint 
return may be filed even though one had no income. 
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 income 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. A joint return may not be filed 
if either husband or wife was a nonresident aUen at any 
time during the taxable year. 

(2) How to prepare a separate return. — In a separate 
return each must report his or her separate income and 
fill in a separate form. 

DO YOU OWE A TAX BALANCE?— Under the pay-as- 
you-go system, your withholding tax and your final income 
lax should come out about even. This benefits both you 
and your Government. If you owe a balance on your 
1961 return, you should consider changing your Withhold- 
ing Exemption Certificate (Form W^) or asking your 
employer to agree to a plan of additional withholding. 

Instruc+ions— Form I040A (1 96 1 J 



PAGE 



FACSIMILES OF TAX RETURNS, 1961 

INSTRUCTIONS FOR PREPARING FRONT OF FORM 1040A 



193 



(T) (2) (5) ^^ y" ^^^ married and are filing a joint 
return as liusband 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. Enter 
both your social security number and your wife's social 
security number even tliough separate returns are filed. 

(5) Fill in the information from each of your 1961 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 lose a Withholding State- 
ment, 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 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 as a credit against your income 
tax. 

a. Add up the social security ( F. I. C. A.) tax withheld hy all 
your employers from your wages in 1961. If joint return, separate 
computations must be made for you and your wife. 

6. Subtract J144. 

c. Enter the balance in the "Federal Income Tax Withheld" 
column of item 5 and write "F. I. C. A. tax" under "Employer's 
Name." 

(D INTEREST, DIVIDENDS, AND OTHER WAGES.— 
Enter all other taxable income from interest, divi- 
dends, and wages not subject to withholding. Read the 
following instructions before completing this line — 

a. INTEREST. — Include all interest actually received 
or credited to your account by a bank, savings and loan 
association, etc. 

b. DIVIDENDS. — ^Include all dividends received except 
the first $50 received from domestic corporations. So- 
called dividends received from mutual savings banks or 
savings (building) and loan associations on deposits or 
withdrawable accounts are treated as interest, not divi- 
dends. If a joint return is filed and both husband and 
%vife 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 



Include interest on 
savings and other 
interest and dividends, 
whether received 
in cash or credited 
to your account. 



► 



husband had $100 in dividends, and the wife had $20, 
only $70 may be excluded. 

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. 

(g^ REIMBURSED EXPENSES 

If you account to your employer for business expenses 
(or if when you travel on business, 
he gives you a flat allowance for 
subsistence and mileage of not 
more than $15.00 per day and 
1214 cents per mile for the period 
ending August 13, 1961, and $20 
per day and 15 cents per mile 
thereafter), and he pays for them 
(either by advances or reimbursements or by allowing you 
to use a charge account), you may file Form 1040A with- 
out showing these amounts by simply checking \Y} the 
box in item 8 on the front of Form 1040A. However, if 
your employer's payments are more than your expenses, 
you may not use Form 1040A; you must use Form 1040 
and report the excess. 

(D (12) dp dD COMPUTATION OF TAX 

a. If your income wos /ess ihan $5,000. — You may 

figure your own tax from the Tax Table on page 4, or you 
may have the Internal Revenue Service do it for you. If 
you figure your own tax, complete items 10, and 11 or 12. 
If you have the Service figure your tax, you will be sent a 
bill for the balance due or a check for the refund. 

b. If your income was $5,000 or more and 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 1040.) See page 3 for com- 
putation schedule. Keep it for your records; do not 
attach it to your return. The Internal Revenue Service 
will verify tbe tax computation and adjust for any errors. 



INSTRUCTIONS FOR PREPARING BACK OF FORM 1040A 



^H) 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 refund of income tax withheld). Age and blind- 
ness are determined as of December 31, 1961. 

Marital Status. — If married at the end of the year 
1961, you are considered married for the entire year. 
If divorced or legally separated on or before the end of 
the year 1961, you are considered single for the entire year. 
If your wife or husband died during the year, you are con- 
sidered married for the year, and may file a joint return. 
^J4^ 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 
tl\e dependent or by others and whether such amounts are taxable 
or nontaxable income such as social security, gifts, savings, etc. 

b. Received less than S600 income. (This lest does not apply to 
your children or stepchildren who are under 19 or who are full-time 
students for 5 calendar months of the year; however, you must have 
provided over one-half of the child's support.) 



c. Did not file a joint return with her liusband (or bis wife). 

d. Was either a citizen or resident of the United Stales 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 tbe United States for this 
purpose. ) 

e. EITHER (1) for the entire year 1961 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 Tbe 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 is 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 alive. 



194 



FACSIMILES OF TAX RETURNS. 1%1 



YOUR COP Y= KEEP FOR YOUR RECORDS 



PAGE 3 



Form 1040 A 



PIcate 
print — 



01 



I4M U. S. INDSViDUAL INCOME TAX RETURN (Lessj han $10,000 total incomj^ 

IIJ Name (If a ioint return ol husband and wife, use first names and middle initials of both)^/] 



IVeur SMial Security NucnbM 



Home address (Number and street or rural route) 



City, town, or post office 



Zona 



State 



5. WAGES SHOWt< ON FORMS W-2 AND OTHER INCOI^E 



FEDERAL INCOME TAX WITHHELD 



Tne ) 



1961 



Scclal Stcurlty Numbw 



4. Check one: 

I I Single; Q^ Married filing joint return; 
I I Married filing separate return — 

Name of wife (husband) 



EMPLOYER'S NAME. Where employed. Write (W) before name of each of wife's employers 



If item 9 is J10,000 or 
more, of if item 6 is over 
$200, use Form 1040. 



6. INTEREST,,. 
DIVIDENDS, k{ 6 
OTHER WAGEr 



Yours 



Wife's 



9. TOTAL INCOME 



m 



7. Total Federal income tax withheld 



C8> 



If you had an expense allowance or charged expenses to your employer, see instruc- 
tion 8 and check here Q if appropriate. 



10. Enter tax from Tax Table or from tax compulation schedi 



11. If item 10 is larger than item 7, enter 






12. If item 7 is larger than item 10, enter nfund 



ais 



Enclose Fonnt W-2, Copy B. If your Income wot S5,000 or more, 
you must compute your tax. However, If your Income wai lest than 
$5,000, you may hove the Internal Revenue Service compute your 
tax by omitting items 1 0, 11 , and 1 S. If you compute your own fojr, 
■^pay bo/once {iftm 11) in full with return to your Disfritf Dinttor. 
Please do not bend, pin or tear this card 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVlCe 



(OVEK) 



LIST YOUR EXERflmONS AND SIGN ON OTHER SIDE. 



(J3 ) EXEMPTIONS FOR YOURSELF— AND WIFE (only If ill Iwf ificom« 1$ IniJuded In tWt ratum. or the had no Income) 



Check 
blocks 
which 
apply 



(a) Resular $600 exemption D Yourself (Zl Wife 

(b) Additional $600 exemption if 65 or over at end of 1961 D Yourself Q Wife 

(c) Additional $600 exemption if blind at end of 1961 D Yourself Q Wife 



Enter 

number of 

exemptions 

checked 

>■ 



jfU )«EMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



NAME 

► Enter flfure 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 

income of (600 

or more? 



Amount YOU furnished 
for dependent's sup- 
port If lOOX write 
"ALL''^ 



Amount furnished by 

OTHERS including 

dependent See 

instruction 14 



15. Total exemptions from 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. 



(Toar eifiutaT*) (Date) 

• If joint return, BOTH HUSBAND AND WIFE MUST SIGN «VM it only one had income. 



(If jaini rvtam, wif«'a itgiutar*) 



(DM*) 



TAX COMPUTATION SCHEDULE (Useonly if total income, item 9 of Form 1040A, is $5,000 or more) 

1. Enter total income from item 9 of Form 1040A .• $ 

2. A married person filing a separate return enter $500; all others enter 10 percent of line 1 

3. Subtract line 2 from line 1 

4. Multiply $600 by total number of exemptions claimed in item 15 of Form 1040A 

5. Subtract line 4 from line 3 

6. Tax on amount 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) 



H you ore o sinjfe fozpayer or a married faxpayar filing a 
separate return, use ffiis tax rate schedule 
If the amount on line 5 is: 



Over 

SO 

$2,000 

$4,000 

$6,000 

$8,000 



But not over Enter on line 6: 

$2,000 20% of tfie amount on line 5 

$4,000 $400, plus 22% of excess over $2,000 

$6,000 $840, plus 26% of excess over $4,000 

$8,D00 $1,360, plus 30% of excess over $6,000 

$9,999.99 $1,960, plus 34% of excess over $8,000 



If yon are married taxpayers fi/inj a joint return, use this tax 
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 S800, plus 22% of excess over $4,000 

$8,000 $9.999.99 $1,680, plus 26% of excess over $8,000 

cS7— 10— 704S8-1 



FACSIMILES OF TAX RETURNS, 1961 



195 



PAGE 4 



TAX TABLE FOR INCOMES UNDER $5,000 



If your total income ( item 9 on your return ) is $5,000 or more, use Tax Compulation Schedule on page 3 instead of this Tax Tahle 



To find your tax 
to appropriate cc 


ead down income columns until you Find 
lumn headed by number corresponding 


the line covering the total income shown 
o number of exemptions claimed on ite 


as item 
m 15. 


9. Then 
inter fa) 


read across 
as item 10. 


If your total 
income is— 


And the number ol 
exemptions is— 


If your total 
Income is— 


And the number of exemptions is— 






But less 
than 


1 


2 


3 


At least 


But less 
than 


1 
And you 
are- 
Single or 
a married 
person 
filing 
sepa- 
rately 


2 

And yo 

Single or 
a married 
person 
riling 
sepa- 
rately 


are— 

A 

married 

couple 

filing 

ioinlly 


3 

And you are — 
Single or ; , 

rat'ely ! '°'"''l' 


4 


5 


6 


7 


At least 


114 or 
more 
there 
is no 
tax 


II 8 or 
more 
there 
i