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
Millions
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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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
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. 0 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
^j 13 ->
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
37
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
45
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
47
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INDIVIDUAL INCOME TAX RETURNS FOR 1%1
53
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54
INDIVIDUAL INCOME TAX RETURNS FOR 1961
li
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CO (n O vO
t^ ^ -^ -H
f^ c^ t*i o*
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to Q f^ -" Q vO
if\ O t^ ff' ••J 60
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tn *A ^
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3 c^ -o m tn t
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(M <A -J to •.
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t, -a -o T)
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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
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ncc^c- ■-tinoi(7''H ^^f^S'-J c^-st-^c^o toojmno cj^tn
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58
INDIVIDUAL INCOME TAX RETURNS FOR 1961
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
59
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
61
V
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to tr '^ «3
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62
INDIVIDUAL INCOME TAX RETURNS FOR 1961
inOfHO^'O <r\ ^ O m \0 c-j-i^fHrH
if>CT^fc-CT-0 r>j\O^CD\0 (^^^^^r^^
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r-«a'>oo»>r tnojo^oo eof>j(^rH--j
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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
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
71
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72
INDIVIDUAL INCOME TAX RETURNS FOR 1961
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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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rV CM »A ^
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n qj 3. r- Q
tn vo o o i*!
^ m -J' fM c
3 to o o c
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iH iH r-t rH iH
O^ O t-- -J' OJ
m O^ O "fl
O* -vt tn rH
Ol H OJ
I?
\0 r-t -J- CT- -*
to O O rH O
-5 CO to m to
to t O "
u-i ?n tn O
CO a^ fn V
-£■ >0 r-t Oi
m n fn -^
-J- r-i n fn
o o y3 OJ OJ
■N £> tn -4- -4-
OJ 0^ r- fn r-t
OJ iM OJ m -^
SOJ O vS O
r-1 O m OJ
-> vo to vo in
rn ra OJ ^ r-i
>0 O en fM ^
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I.
-s^QiS
^ CO O fn m
? to C fn lO
f C-- C- t^ OJ
r^ 'J3 ~t <-\ U
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CO m C- tJ> c
r- OJ ry nj C
t-- \0 C- CO to
-f to o OJ fn
OJ m a> «o a*
-jD ir\ -4' so
n to to 2-
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assggs
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SO m so
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■A i> rH m
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CO t> to >!> -n
rH to to OJ y3
to rH m o o
-J Q ^ Cr
3 o o O
OJ OJ OJ OJ r\j
^3S
3 tn OJ
to sO vj to m
=.2
O rH
■a
73 -H
-4- to
rH m
-4- o
m r^
q!:«
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«, h
en CO
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CH bp
m rH
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0,9
■H Q
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33
■^ C- to 0> rH
-t* (h t* t.
ID d) 0)
^H -g t) tj
3ses
aia)a)(Lio> a)<ua>4><u
§g|§l g§§§l
OOQQO QQOOQ
OOOOO OOOOQ
ir\ o ir\ o ir\ OOOOO
Fh Fh F^ ti F^
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•o "O -o -o -g
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rH Ol OJ >n rH *3-
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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
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
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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
(Theuwwnd
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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^ C^ in CO tn 00 O
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(^ b fH f' t^
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150
INDIVIDUAL INCOME TAX RETURNS FOR 1%1
si]?
3-5 1;.
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INDIVIDUAL INCOME TAX RETURNS FOR 1961
151
1
■3 sn
I
1 1 1 1
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7,352
69,290
53,093
1 1 1 1 1 1
1 1 m
5
1
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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
dolUrw)
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
0 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
0 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.
0 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 .
0 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
(Ttiouaand
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
\
0
0
/
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 (Lessjhan $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
is no
tax
Yo
r tax is-
Your tax is— |
$0
675
$675
700
$0
4
$0
0
$0
0
$2, 325
2,350
$2. 350
2,375
$301
305
$181
185
$181
185
$61
65
$61
65
$0
0
$0
0
$0
0
$0
0
700
725
750
775
725
750
775
800
8
13
17
22
0
0
0
0
0
0
0
0
2,375
2,400
2,425
2,450
2,400
2,425
2,450
2r475
310
314
319
323
190
194
199
203
190
194
199
203
70
74
79
83
70
74
79
83
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
825
850
875
825
850
875
900
26
31
35
40
0
0
0
0
0
0
0
0
2,475
2,500
2,525
2,550
2,500
2,525
2, 550
2,575
328
332
337
341
208
212
217
221
■208
212
217
221
88
92
97
101
88
92
97
101
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1,000
44
49
53
58
0
0
0
0
0
0
0
0
2,575
2,600
2.625
2,650
2,600
2,625
2,650
2,675
346
350
355
359
226
230
235
239
226
230
235
239
106
110
115
119
106
110
115
119
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
000
025
050
075
1,025
1,050
1,075
1,100
62
67
71
76
0
0
0
0
0
0
0
0
2,675
2,700
2,725
2,750
2,700
2,725
2,750
2,775
364
368
373
377
244
248
253
257
244
248
253
257
124
128
133
137
124
128
133
137
4
8
13
17
0
0
0
0
0
0
0
0
0
0
0
0
100
125
150
175
1, 125
1, 150
1,175
1,200
80
85
89
94
0
0
0
0
0
0
0
0
2,775
2,800
2,825
2,850
2,800
2,825
2,850
2,875
382
380
391
395
262
266
271
275
262
266
271
275
142
146
151
155
142
146
151
155
22
26
31
35
0
0
0
0
0
0
0
0
0
0
0
0
200
225
250
275
1,225
1,250
1,275
1,300
98
103
107
112
0
0
0
0
0
0
0
0
2,875
2,900
2,925
2,950
2,900
2,925
2,950
2,975
400
405
410
415
280
284
289
293
280
284
289
293
160
164
169
173
160
164
169
173
40
44
49
53
0
0
0
0
0
0
0
0
0
0
0
0
300
325
350
375
1,325
1,350
1,375
1,400
116
121
125
130
0
1
5
10
0
0
0
0
2,975
3,000
3,050
3, 100
3,000
3,050
3, 100
3,150
420
427
437
447
298
305
314
323
298
305
314
323
178
185
194
203
178
185
194
203
58
65
74
83
0
0
0
0
0
0
0
0
0
0
0
0
400
425
450
475
1,425
1,450
1,475
1,500
134
139
143
148
14
19
23
28
0
0
0
0
3, 150
3,200
3,250
3,300
3,200
3,250
3,300
3,350
457
467
476
486
332
341
350
359
332
341
350
359
212
221
230
239
212
221
230
239
92
101
110
119
0
0
0
0
0
0
0
0
0
0
0
0
500
525
550
575
1,525
1,550
1,575
1,600
152
157
161
166
32
37
41
46
0
0
0
0
3.350
3,400
3,450
3.500
3,400
3,450
3,500
3.550
496
506
516
526
368
377
386
395
368
377
386
395
248
257
266
275
248
257
266
275
128
137
146
155
8
17
26
35
0
0
0
0
0
0
0
0
600
625
650
675
1,625
1,650
1,675
1,700
170
175
179
184
50
55
59
64
0
0
0
0
3.550
3,600
3,650
3.700
3.600
3,650
3.700
3,750
536
546
556
566
404
414
424
434
404
413
422
431
284
293
302
311
284
293
302
311
164
173
182
191
44
53
62
71
0
0
0
0
0
0
0
0
700
725
750
775
1,725
1,750
1,775
1,800
188
193
197
202
68
73
77
82
0
0
0
0
3.750
3.800
3.850
3,900
3,800
3,850
3,900
3,950
575
585
595
605
443
453
463
473
440
449
458
467
320
329
338
347
320
329
338
347
200
209
218
227
80
89
98
107
0
0
0
0
0
0
0
0
800
825
850
875
1,825
1,850
1,875
1,900
206
211
215
220
86
91
95
100
0
0
0
0
3,950
4,000
4,050
4, 100
4,000
4,050
4, 100
4, 150
615
625
635
645
483
493
503
513
476
485
494
503
356
365
374
383
356
365
374
383
236
245
254
263
116
125
134
143
0
5
14
23
0
0
0
0
900
925
950
975
1,925
1,950
1,975
2,000
224
229
233
238
104
109
113
118
0
0
0
0
4, 150
4,200
4.250
4,300
4,200
4,250
4,300
4,350
655
665
674
684
523
533
542
552
512
521
530
539
392
401
410
420
392
401
410
419
272
281
290
299
152
161
179
60
59
0
0
0
0
2
2
2
2
000
025
050
075
2,025
2,050
2,075
2,100
242
247
251
256
122
127
131
136
2
7
11
16
4,350
4,400
4,450
4,500
4.400
4,450
4,500
4,550
694
704
714
724
562
572
582
592
548
557
566
575
430
440
450
460
428
437
446
455
308
317
326
335
188
197
206
215
68
77
86
95
0
0
0
0
2
2
2
2
100
125
150
175
2,125
2,150
2,176
2,200
260
265
269
274
140
145
149
154
20
25
29
34
4,550
4,600
4.650
4,700
4,600
4,650
4,700
4,750
734
744
754
764
602
612
622
632
584
593
602
611
470
480
490
500
464
473
482
491
344
353
362
371
224
233
242
251
104
113
122
131
0
0
2
11
2
2
2
2
200
225
250
275
2,225
2,250
2,275
2,300
278
283
287
292
158
163
167
172
38
43
47
52
4.750
4.800
4.850
•4. 900
4,800
4,850
4,900
4,950
773
783
793
803
641
651
661
671
620
629
638
647
509
519
529
539
500
509
518
527
380
389
398
407
260
269
278
287
140
149
158
167
20
29
38
47
2.300
2,325
296
176
56
4.950
5,000
813
681
656
549
536
416
296
176
56
-i; U.S. GOVERNMENT PRINTING OFFICE : 1961— O-600679
196
FACSIMILES OF TAX RETURNS, 1961
o
Z
tm
O
•a
Xm
o
FORM YQ4Q
U.S. INDIVIDUAL INCOME TAX RETURN-
or taxable year beginning 1961, ending
-1961
-.19
U.S. Treasury DepartmenI
Internal Revenue Service
Your Social Security Number
First name and initial
Last name
Occupation
PLEASE
(II joint return of husband and wife, use first names and middle initials of both)
PRINT
OR
Home address
Wife's Social Security Number
TYPE
(Number and street or rural route)
1 1
Occupation
(City, town, or post office) (Postal zone number)
(State)
Check/D Single; □ Unmarried "Head of Household"; □ Surviving widow or widower with dependent child;
One \ [J Man'ied Filing joint return; D Married filing seporc-te return — Nome of wife (husband) --
INCOME — (If joint return, Include all income of both husband and wife)
1 . Wages, salaries, tips, etc., and excess of allowances over business expenses.
Employer's name Where employed (city and state)
(a) Wages, etc.
$.
(b) Federal income tai
withheld
$-
c
•
X
N
I
«
E
e
•»■
e
n
e
o
je
o
a
<
2.
3.
4.
5.
6.
7.
8.
9.
tf either you or your wife worked (or more than one employer, see page 4 oF instructions
Totals here
"Sick pay" if included in line 1 (attach required stotement)
Subtract line 3 from total wages
Dividends, interest, rents, royalties, pensions, etc. (Schedule B — if required by instructions page 5) . . • •
Business income (Schedule C) *
Sale or exchange of property (Schedule D)
Farm income (Schedule F) i
Total (add lines 4 through 8) i
1 — FIGURE YOUR TAX BY USING EITHER 10 OR 11 ^
11. Tax Rate Schedule
a. If you itemize deductions, enter total from page 2 1
If line 9 is $5,000 or more and you do not itemize, enter 10% of I
line 9 but not more than $1,000 ($500 if married and filing sep-|
arafe return). J
b. Subtract line 11a from line 9
C. Copy total exemptions from page 2 here , multiply by $600. .
d. Subtract line 11c from line 1 1 b
Figure your tax on this amount by using tax rate schedule on page
9 of instructions and enter fax on line 1 2.
10. Tax Table
If line 9 is less than $5,000 and you do
not itemize deductions —
Copy total exemptions from page 2
here
Find your tax in fable on page 10 of
instructions.
Do not use lines 11 a, b, c, or d.
Enter tax on line i2.
12.
13.
14.
15.
16.
17.
18.
Tax (from either tax table or tax rate schedule)
Self-employment tax (Schedule C-3 or F-1 ) ♦
Total (add lines 12 and 13)
PAYMENTS AND CREDITS
Tax withheld (line 2, col. (b) above). Attach Forms W-2
Payments and credits on 1961 Declaration of Estimated Tax •
Dividends received credit
Retirement income credit
Other credits (Specify — see page 5 of instructions)
Total (add lines a, b, c, d and e) L
District Director's office where amount on line 15b was paid
TAX DUE OR REFUND
If payments and credits (lintf'15f) are less than tax (line 14), enter Balance Due here
Pay In full with this return to "Internal Revenue Service."
If payments and credits (line 1 5f) ore larger than tax (line 14), enter Overpayment here • ■
Line 17 to be: (o) Credited on 1962 estimated tax $ ; (b) Refunded $
I declare under penalties of perjury that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief It Is true,
correct, and complete. If prepared by a person other than taxpayer, his declaration is based on all information of which he has any knowledge.
Sign here .
(Taxpayer's signature and date)
(If join! return, BOTH HUSBAND AND WIFE MUST SIGN)
(Wife's signature and date)
Sign hare..
(Signature of preparer other than taxpayer)
(Address)
(Date)
FACSIMILES OF TAX RETURNS, 1961
197
FORM 1040—1961
SCHEDULE A.— EXEMPTIONS (See page 6 of instructions)
Pa3e2
1. Exemptions for yourself — and wife (only if all her income is included in this return, or she had no income)
(a) Resular $600 exemption D Yourself D Wife
(b) Additional J600 exemption if 65 or over at end of 1961 □ Yourself D Wife
(c) Additional $600 exemption if blind at end of 1961 D Yourself D Wife
Check
blocks
which
apply.
Enter number
of exemptions
checked
2. Exemptions for your children and other dependents (list below)
• If an exemption is based on a multiple-support agreement of a group of persons, attach the declarations described on page 6 of instructions.
NAME
Enter figure 1 in the last column to right
for each name listed
(Give address if different from yours)
Relationship
Months lived in your
home. If born or
died during year also
write "B" or "0"
ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN
Did dependent have
income of $600
or more?
Amount YOU furuished
for dependent's sup-
port. If 100% write
•all'
Amount furnished by
OTHERS including
dependent
$.
3. Total exemptions. (Enler ftere and on line 10 or 11c, page 1)
ITEMIZED DEDUCTIONS— If you do not use tax table or standard deduction
It husband and wife (not legally separated) Tile separate returns and one itemizes deductions, the other must also itemize
Show to whom paid. If necessary, write more than one item on a line or attach additional sheets. Please put your name and address on any attachments
Contributions
(If other than
money, submit
description of
property and
method of
valuation)
Interest
Taxes
Medical and
dental expense
(Submit itemized
list. Do not enter
any expense
compensated by
insurance or
otherwise)
Other
deductions
(See page 8 of
instructions and
attach required
Information)
Total paid (not to exceed 20% of line 9, page 1, except as described on poge 7 of instructions)
Total interest
Real estate taxes State incoine taxes --
.Stale and local sales taxes Other taxes (specify)
Total taxes
NOTE: If you or your wife are 65 or over, or if either has a dependent parent
65 or over, see page 8 of Instructions for possible larger deduction.
1 . Total cost of medicine and drugs
2. Enter 1 % of line 9, page 1
3. Subtract line 2 from line 1
4. Other medical and dental expenses (Including hospital insurance
premiums)
5. Total (add lines 3 and 4)
6. Enter 3% of line 9, page 1
7. Subtract line 6 from line 5; see page 8 of instructions for maximum limitation
Total
TOTAL DEDUCTIONS (Enter here and on line 11a, page 1) P
EXPENSE ACCOUNT INFORMATION
Did you receive an expense allowance or reimbursement, or charge expenses to your employer? ... LI Yes l_J No 1 See page 4,
If "Yes," did you submit itemized accounting of expenses to your employer? D Yes D No | instructions.
us. GOVERNMENT PRINTING OFFICE 1961 O 600590
198
FACSIMILES OF TAX RETURNS, 1961
SCHEDULE B
(Form 1040)
U.S. Treasury Department
Internal Revenue Service
SUPPLEMENTAL SCHEDULE OF INCOME AND CREDITS
(From all sources other than wages, business, farming, and sale or exchange of property)
Attach this Schedule to your Individual Income Tax Return, Form 1040
1961
Name and address as shown on page 1 of Form 1040.
Part I. DIVIDEND INCOME (income trom savings (building) and loan associations and credit unions should be entered as interest in Part II)
1. Name of qualifying corporation declaring dividend:
(Indicate by (H), (W), (J) whether stock is held by husband, wile, or jointly)
2. Total
3. Exclusion of $50 (If both husband and wife received dividends, each is entitled to exclude
not more than $50 of his (her) own dividends)
4. Subtract line 3 from line 2. Enter here and on line 1, Part VII
5. Name of nonqualifying corporation declaring dividend:
Amount
6. Total (add lines 4 and 5) L
Part II. — INTEREST INCOME (This includes interest credited lo your account)
Name of payer
Amount
Name of payer
Amount
Total ■
Part III.— PENSION AND ANNUITY INCOME
A.— General Rule (If you did not contribute to the cost of the pension or annuity, enter the total amount received on line 6 and omit lines 1 through 5. )
1. Investment in contract.
2. Expected return
3. Percentage of income to be excluded
(line 1 divided by line 2)
%
4. Amount received this year
5. Amount excludable (line 4 multi-
plied by line 3)
$-
6. Taxable portion (excess of line 4 over line 5) ■
B. — Where your employer has contributed part of the cost and your contribution will lie recovered tailree within 3 years.
If your cost was fully recovered in prior years, enter the total amount received in line 5 and omit lines 1 through 4.
1. Cost of annuity (amounts you paid) . .
2. Cost received tax-free in past years- ■
3. Remainder of cost (line 1 less line 2).
4. Amount received this year .
5. Taxable portion (excess, if any, of line 4 over line 3) .
Part IV.— RENT AND ROYALTY INCOME
1. Kind and location of property
(Identify whether rent or royalty)
2. Total amount of rents 3. Depreciation (explain
or royalties in Part VI) or depletion
4. Repairs (attach
itemized list)
1 . Totals
2. Net income (or loss) from rents and royalties (column 2 less sum of columns 3, 4, and 5) .
Part v.— OTHER INCOME OR LOSSES
5. Other expenses
(attach Itemized list)
1 . Partnerships (name, address, end nature of income)-
2. Estates or trusts (name and address)-
3. Other sources (state nature)
TOTAL INCOME (OR LOSS) FROM ABOVE SOURCES (Enter here and on line 5, page 1 , of Fomi 1040)
FACSIMILES OF TAX RETURNS, 1961
199
Schedule B (Form 1040) 1961
Page 2
Part VI.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN PART IV
1. Kind of property (il buildings, state material of
which constructed). Exclude land and other
nondepreciable property
2. Date acquired
3. Cost or other
basis
(exclude land)
4. Depreciation allowed
(or allowable) in prior
years
5. Method of
computing
depreciation
6. Rate (%)
or life
(years)
7. Depreciation
for this year
8. Total
Amount oF additional first-year depreciation included above.
Part VII.— DIVIDENDS RECEIVED CREDIT
1 . Amount of dividends on line 4, Part I
2. Tentative credit (4% of line 1)
LIMITATION ON CREDIT
3. Tax shown on line 1 2, page 1 of Form 1 040, less amount, if any, of credit for foreign taxes .
4. 4% of taxable income (see below)
(a) If tax is computed, the amount shown on line lid, page 1 of Form 1040.
(b) If Tax Table Is used, the amount shown on line 9, page 1 of Form 1040, less 10% thereof,
and less the deduction for exemptions ($600 multiplied by the number of exemptions claimed on
line 3, Schedule A, page 2 of Form 1040).
5. Dividends received credit. Enter here and on line 15(c), page 1 of Form 1 040, the smallest of the amounts
on lifie 2, 3, or 4, above
Taxable
Income
Means
Part VIII.— RETIREMENT INCOME CREDIT
This credit ( '• " ^'"' ■'''^^i'^'' pensions or annuities of $1,200 or more from Social Security or Railroad Retirement;
1 > ».ieu . I 2. \l you are under 65 years of age and had "earned income" of $2,100 or more; OR
does not apply ( 3. if you are 65 or over and under 72, and had "earned income" of $2,400 or more.
If sepjarate return, use column B only. If joint return, use column A for wife and column B for husband »
Did you receive earned income in excess of $600 in each of any 10 calendar years before the taxable year
1961 ? (Widows or widowers see instructions, page B-4)
If answer above is "Yes" In either column, furnish all information below In that column.
1 . Retirement income for taxable year:
(a) For taxpayers under 65 years of age:
Enter only income received from pensions and annuities under public retirement
systems and included in line 9, page 1 , of Form 1 040
(b) For taxpayers 65 years of age or older:
Enter total of pensions and annuities, interest, and dividends included in line 9, page
1 of Form 1040, and gross rents included in column 2, Port IV of this schedule
LIMITATION ON RETIREMENT INCOME
2. Maximum amount of retirement income for credit computation
3. Deduct:
(a) Amounts received in taxable year as pensions or annuities under the Social Security
Act, the Railroad Retirement Ads, and certain other exclusions from gross income. .
(b) Earned income received in taxable year (Does not apply to persons 72 years of ago or over):
(1 ) Taxpayers under 65 years of age, enter amount in excess of $900
(2) Taxpayers 65 or over and under 72, enter amount in excess of $1,200
4. Total of lines 3(a) and 3(b)
5. Balance (line 2 minus line 4)
6. Line 5 or line 1, whichever is smaller
DYes DNo
B
D Yes D No
1,200
00
1.200 i 00
7. Tentative credit (20% of line 6)
8. Total tentative credit (total of amounts on line 7, columns A and B)
LIMITATION ON RETIREMENT INCOME CREDIT
9. Amount of tax shown on line 1 2, page 1 of Form 1 040
10. Less: Dividends received credit from line 5, Part VII above
1 1 . Subtract line 1 0 from line 9
12. Retirement income aedit. Enter here and on line 15(d), page 1 of Fomi 1040, the amount on line 8 or
line 1 1 , whichever is smaller
16—76680-1
200
FACSIMILES OF TAX RETURNS, 1961
HELPFUL INFORMATION ON
How To Prepare Your
INCOME TAX RETURN
on Form 1040 for 1961
i^
^ ^
-^it^^^i^^i^^it
^
A Personal Letter to Taxpayers:
Oliver Wendell Holmes, one of our Nation's greatest
judges, once wrote — "Taxes are what we pay for civi-
lized society. . . ," Later, in saying he liked to pay
taxes, he did not mention whether his enthusiasm in-
cluded the filling out of tax forms.
But we all know that the forms as well as the taxes are
necessary for the kind of orderly government which
will preserve America and its way of life.
I therefore urge you to prepare your returns carefully
and early. This will save you the inconveniences of
correcting last-minute mistakes and obtaining last-min-
ute information and assistance. Remember, the filing
deadline is April 15.
M^
''<a^
Be sure you list all your income from every source —
including dividends, interest and other earnings. List
also deductions to which you are entitled, unless you
are claiming them by the standard deduction.
After we receive your return, it is oiar duty to examine
it for accuracy and completeness. In doing this, we
may have to ask you to verify or correct some items.
Most examinations are routine and should not cause
concern to the overwhelming majority of taxpayers.
If an examining officer indicates that additional tax is
due, you will be given full opportunities for explana-
tion and appeal if you do not agree with his conclusions.
Most taxpayers are able, with the enclosed instructions,
to prepare their own returns. If, however, you have
questions, you may telephone or visit the nearest In-
ternal Revenue office. An employee there will be glad
to help you.
>C<^ y^. C^itJl:^
INSTRUCTIONS FORM 1040 (1961)
Commissioner of Internal Revenue
FACSIMILES OF TAX RETURNS, 1961
201
In order to make preparation of tax
returns easier for the great majority of
taxpayers, the individual income tax re-
turn Form 1040 has been revised. The
main form is limited to a single sheet.
Supporting schedules may be attached
according to the individual needs of
each taxpayer.
If your income was entirely from
salary and wages you will need only the
2-page Form 1040. You can use it
whether you take the standard deduc-
tion or itemize deductions.
// in addition to salary and wages you
have not more than $200 of dividends
and interest, you also need only file the
HOW TO USE FORM 1040
2-page Form 1040. In such case mere-
ly enter the taxable amount of dividends
and interest received on line 5 of the
form. In figuring the amount of divi-
dends to be reported, exclude the first
$50 received from domestic corpora-
tions. This exclusion does not apply to
so-called dividends received from mu-
tual savings banks or savings (building)
and loan associations on deposits or
withdrawable accounts. If a joint re-
turn is filed and both husband and wife
had dividend income, each is entitled at
most to a $50 exclusion and one may
not use any portion of the $50 exclusion
not used by the other. For example, if
the husband had $100 in dividends, and
the wife had $20, only $70 may be ex-
cluded on a joint return.
If your dividends and interest exceed
$200, or if you have income from rents,
royalties, pensions, annuities, partner-
ships, estates, trusts, etc., use and attach
Schedule B.
If you have income from a personally
owned business, attach Schedule C.
If you have income from the sale
or exchange of property, attach Sched-
ule D.
If you have income from farming,
attach Schedule F.
These schedules may be obtained
from any Internal Revenue Service
oflSce.
WAGE EARNERS WITH LESS THAN $10,000 INCOME
You can use a simpler return (Form 1040A), printed on a punchcard, if:
1. Your income was less than $10,000, AND
2. It consisted of wages reported on withholding statements (Forms W-2)
and not more than $200 total of other wages, interest, and dividends, AND
3.. You wish to take the standard deduction (about 10 percent of your
income) instead of itemizing deductions.
The special instruction sheet for the form provides further information
about its us.e. One of the special features is that if your income is less than
$5,000, you can choose to have the Internal Revenue Service figure your tax
for you. You can obtain these forms from most banks and some post offices.
DIVIDENDS? INTEREST? RENTS?
Be sure to report M of your income from
a|i sources. Some taxpayers, while
reporting income from wages and otiier
principal sources, tend to forget to report
lesser amounts from sources sucti as
interest on savings accounts and other
interest, dividends, and rents, particularly
when such amounts are credited to their
accounts rather than received in cash. Your
accuracy in reporting these amounts will
benefit both you and your Government,
and will avoid expensive enforcement
action that might otherwise be necessary.
IMPORTANCE OF SOCIAL SECURITY NUMBERS
The Internal Revenue Service is in-
Stalling an automatic data processing
system which uses modem highspeed
electronic equipment to improve and
strengthen tax administration.
Because many names are alike it is
necessary to us? numbers, in addition to
names, to identify taxpayers in our elec-
tronic and other records. Since 130
million Americans already have Social
Security numbers, it has been decided to
use these numbers for tax purposes to
save them the inconvenience of obtain-
ing other numbers. Most taxpayers
have been putting these numbers on
their tax returns for many years, and
will need only to continue this practice.
At some time in the near future,
those individuals who have income but
do not have Social Security numbers
will need to obtain account numbers.
Details of this program will be an-
nounced from time to time. In the
meantime, all those who are either em-
ployed or self-employed under the So-
cial Security system should make sure
that they have numbers and that they
use their numbers on all tax documents.
If you have previously obtained a Social
Security number, but have no record of
it, you should contact the nearest So-
cial Security Administration office.
LOCATIONS OF DISTRICT DIRECTORS' OFFICES
Following Is a list of the District Directors' offices.
If there is more than one District Director's office in
your State and you are not sure which one to use,
consult your local post office.
ALABAMA — Birmingham 3, Ala.
ALASKA — Anchorage, Alaska.
ARIZONA — Phoenix, Ariz.
ARKANSAS— Little Rock, Ark.
CALIFORNIA— Los Angeles 12, Colif.; San Francisco
2, Calif.
COLORADO— Denver 2, Colo.
CONNECTICUT— Hartford 6, Conn.
DELAWARE— Wilmington 1, Del.
DISTRICT OF COLUMBIA— Baltimore 2, Md.
FLORIDA— Jacksonville 2, Fla.
GEORGIA— Atlanta 3, Go.
HAWAII— Honolulu 13, Hawaii
IDAHO— Boise, Idaho
ILLINOIS— Chicago 2, III.; Springfield, III.
INDIANA — Indionopolis 4, Ind.
IOWA — Des Moines 9, Iowa.
KANSAS— Wichita 2, Kans.
KENTUCKY— Louisville 2, Ky.
LOUISIANA— New Orleans 12, La.
MAINE — Augusta, Maine.
MARYLAND— Baltimore 2, Md.
MASSACHUSETTS— Boston IS, Mass.
MICHIGAN— Detroit 31 , Mich.
MINNESOTA— St. Pdul I, Minn.
MISSISSIPPI— Jackson 5, Miss.
MISSOURI— St. Louis 1 , Mo.; Kansas City 6, Mo.
MONTANA — Helena, Mont.
NEBRASKA— Omoha 2, Nebr.
NEVADA — Reno, Nev.
NEW HAMPSHIRE— Portsmouth, N.H.
NEW JERSEY— Newark 2, N.J.; Camden 2, N.J.
NEW MEXICO — Albuquerque, N. Mex.
NEW YORK— Brooklyn 1, NY.; 484 Lexington Avenue,
New York 17, N.Y.; Albany 10, N.Y.; Syracuse 2,
NY.; Buffalo 2, N.Y.
NORTH CAROLINA— Greensboro, N.C.
NORTH DAKOTA — Forgo, N. Dak.
OHIO — Cleveland 15, Ohio; Cincinnati 2, Ohio.
OKLAHOMA— Oklahoma City 2, Okla.
OREGON — Portland 12, Oreg.
PANAMA CANAL ZONE — Director of International Oper-
ations, Internal Revenue Service, Washington 25, D.C.
PENNSYLVANIA— Philadelphia 7, Po.; Scranton 3, Pa.;
Pittsburgh 30, Pa.
PUERTO RI60 — Director of International Operations, In-
ternal Revenue Service, 1105 Fernandez Juncos Ave-
nue, Santurce, P.R.
RHODE ISLAND— Providence 7, R.I.
SOUTH CAROLINA— Columbia, S.C.
SOUTH DAKOTA — Aberdeen, S. Dak.
TENNESSEE — Nashville 3, Tenn.
TEXAS— Austin 1, Tex.; Dallos 1, Tex.
UTAH— Salt Lake City 1, Utah.
VERMONT — Burlington, Vt.
VIRGINIA— Richmond 19, Va.
VIRGIN ISLANDS — Director of International Operations,
Internal Revenue Service, 1105 Fernandez Juncos Ave-
nue, Santurce, P.R.
WASHINGTON— Tacoma 2, Wash.
WEST VIRGINIA— Parkersburg, W. Va.
WISCONSIN— Milwaukee 2, Wis.
WYOMING — Cheyenne, Wyo.
FOREIGN ADDRESSES — Toxpayers with legal residence
in Foreign Countries— Director of International Oper-
ations, Internal Revenue Service, Washington 25, D.C.
059—16—76677-1
202
FACSIMILES OF TAX RETURNS, 1961
WHO MUST FILE A TAX RETURN
Every citizen or resident of the United
States — whether an adult or minor —
who had $600 or more income in 1961
must file; if 65 or over, $1,200 or more.
A person with income of less than
these amounts should file a return to get
a refund if tax was withheld. A married
person with income less than her (his)
own personal exemption (s) should file
a joint return with husband or wife to
get the smaller tax or larger refund for
the couple.
Earned Income From Sources Outside The
United States. — To determine whether an
income tax return must be filed, income
must be computed without regard to the
exclusion provided for income earned
from sources outside the United States.
GENERAL INSTRUCTIONS
If you received such income and believe
it is excludable for income tax purposes,
complete Form 2555 and attach it to
your Form 1040.
MEIVIBERS OF ARIVIED FORCES
Members of Armed Forces should give
name, service serial number, and per-
manent home address.
WHEN AND WHERE TO FILE
Please file as early as possible. You
must file not later than April 15. Mail
your return to the "District Director of
Internal Revenue" for the district in
which you Uve. U.S. citizens abroad
who have no legal residence or place of
business in the United States should file
with Director of International Opera-
tions, Internal Revenue Service, Wash-
ington 25, D.C.
WHERE TO GET FORMS
As far as practical, the forms are
mailed directly to taxpayers. Additional
forms may be obtained from any Inter-
nal Revenue Service office, and also at
most banks and some post offices.
HOW TO PAY
The balance of tax shown to be due
on line 16, page 1, of your return on
Form 1040 must be paid in full with
your return if it amounts to $1.00 or
more. Checks or money orders should
be made payable to "Internal Revenue
Service."
ATTACHMENTS TO THE RETURN
Insofar as possible, you should fill in
all required information directly on your
return. If schedules are attached, they
should conform in arrangement and
detail with the official schedules, and
totals should be entered on the return
form.
MARRIED PERSONS—JOINT OR SEPARATE RETURNS
Advantages of a Joint Return. — Gener-
ally it is advantageous for a married
couple to file a joint return. There are
benefits in figuring the tax on a joint
return which often result in a lower tax
than would result from separate returns.
How To Prepare a Joint Return.— You
must include all income and deductions
of both husband and wife. In the re-
turn heading, list both names including
middle initials (for example: "John F.
and Mary L. Doe"). Both must sign
the return.
A husband and wife may file a joint
return even though one of them had no
income. A joint return may not be
filed if either husband or wife was a
Unmarried Head of Houseliold. — The law
provides a special tax rate for any indi-
vidual who qualifies as a "Head of
Household." Only the following per-
sons may qualify: (a) one who is un-
married (or legally separated) at the
end of the taxable year, or (b) one who
is married at the end of the year to an
individual who was a nonresident alien
at any time during the taxable year.
In addition, you must have furnished
over half of the cost of maintaining as
your home a household which during
the entire year, except for temporary
absence, was occupied as the principal
place of abode and as a member of such
household by (1) any related person
other than your child or stepchild
(see those listed under "Line 2," para-
graph 5 on page 6 of these instructions)
nonresident alien, at any time during
the taxable year. A nonresident alien
should file on Form 1040B, 1040NB or
1040NB-a, whichever is appropriate.
When a joint return is filed, the cou-
ple assumes full legal responsibility for
the errtire tax, and if one fails to pay,
the other must pay it.
How To Prepare a Separate Return.— If
you file separate returns each must re-
port his or her separate income and de-
ductions. When filing separate returns,
the husband and wife should each claim
the allowable deductions paid with his
or her own funds. (In community
property States, deductions resulting
from payments made out of funds be-
SPECIAL COMPUTATIONS
for whom you are entitled to a deduc-
tion for an exemption, unless the de-
duction arises from a multiple support
agreement, (2) your unmarried child,
grandchild, or stepchild, even though
such child is not a dependent or ( 3 ) your
married child, grandchild, or stepchild
for whom you are entitled to a deduction
for an exemption.
If you qualify under (a) or (b)
above, you are entitled to the special
tax rate if you pay more than half the
cost of maintaining a household (not
necessarily your home) which is the
principal place of abode of your father
or mother and who qualifies as your
dependent.
The rates for Head of Household are
found in Tax Rate Schedule III on
page 9 of these instructions.
longing jointly to husband and wife may
be divided half and half.) If one
itemizes and claims actual deductions,
then both must do so.
Clianges in Marital Status. — If you are
married at the end of your taxable
year, you are considered married for the
entire year. If you are divorced or legal-
ly separated on or before the end of your
year, you are considered single for the
entire year. If your wife or husband
died during the year, you are considered
married for the entire year, and may
file a joint return. You may also be
entitled to the benefits of a joint return
for the two years following the death of
your husband or wife. See below.
Widows and Widowers. — Under certain
conditions a taxpayer whose husband
(or wife) has died during either of her
two preceding taxable years may com-
pute her tax by including only her in-
come, exemptions, and deductions, but
otherwise computing the tax as if a joint
return had been filed. However, the
exemption for the decedent may be
claimed only for the year of death.
The conditions are that the taxpayer
(a) must not have remarried, (b) must
maintain as her home a household
which is the principal place of abode of
her child or stepchild for whom she is
entitled to a deduction for an exemp-
tion, and (c) must have been entitled
to file a joint return with her husband
(or wife) for the year of death.
c£9 — 18—76677-1
FACSIMILES OF TAX RETURNS, 1961
203
HOW TO REPORT YOUR INCOME
The law states that all kinds of income
in whatever form received are subject
to tax with specific exemptions. This
means that all income which is not spe-
cifically exempt must be included in
your return, even though it may be
offset by expenses and other deductions.
The following examples will help you
to determine what kinds of income
must be reported on your income tax
return and what items are exempt from
tax.
Wages, salaries, bonuses, commissions,
fees, tips, and gratuities.
Dividends.
Interest on bank deposits, bonds, notes.
Interest on U.S. Savings bonds.
Profits from sales or exchanges of real
estate, securities, or other property.
Examples of Income Which Must Be Reported
Industrial, civil service and other pen-
sions, annuities, endowments.
Rents and royalties from property, pat-
ents, copyrights.
Profits from business or profession.
Your share of partnership profits; estate
or trust income.
Examples of Income Which Should Not Be Reported
Employer supplemental unemployment
benefits.
Alimony, separate maintenance or sup-
port payments received from (and
deductible by) your husband (or
wife) . For details see Miscellaneous,
page 8 of this pamphlet.
Disability retirement payments and
other benefits paid by the Veterans
Administration.
Dividends on veterans' insurance.
Workmen's compensation, insurance,
damages, etc., for injury or sickness.
Interest on State and municipal bonds.
Life insurance proceeds upon death.
Federal and State Social Security
benefits.
Railroad Retirement Act benefits.
Gifts, inheritances, bequests.
INSTRUCTIONS FOR PAGE 1 OF FORM 1040
Line 1. — Wages, Salaries, Etc. — Report
the full amount of your wages, salaries,
fees, commissions, tips, bonuses, and
other payments for your personal serv-
ices even though taxes and other
amounts have been withheld by your
employer. All income regardless of
where earned must be reported on one
Federal tax return.
Payment in Merchandise, etc. — If you are
paid in whole or in part in merchandise,
services, stock, or other things of value,
you must determine the fair market
value of such items and include it in
your wages.
Meals and Living Quarters. — Employees
who, as a matter of choice, receive meals
and lodging from their employers
whether or not it is agreed to be part of
their salaries must include in income
the fair market value of the meals and
lodging.
However, if, for the convenience of
your employer, your meals are furnished
at your place of employment or you are
required to accept lodging at your place
of employment as a condition of your
employment, the value of the meals or
lodging is not to be reported in your
return.
Two or More Employers.— If more than
$144.00 of Social Security (F.I.C.A.)
employee tax was withheld during 1961
because either you or your wife received
wages from more than one employer,
the excess should be claimed as a credit
against income tax. Enter any excess
of Social Security tax withheld over
$144.00 on line 1, column (b), the
"Federal Income Tax Withheld" col-
umn, and write "F.I.C.A. tax" in the
"Where Employed" column. If a joint
return, do not add the Social Security
tax withheld from both husband and
wife to figure the excess over $144.00;
compute the credit separately.
717-015 O - 64 - 14
Credit for Taxes Paid by Regulated Invest-
ment Companies. — If you are entitled to a
credit for taxes paid by a regulated in-
vestment company on undistributed
capital gains, enter the credit on line
1, column (b), and write "Credit from
regulated investment company" in the
"Where Employed" column. To sub-
stantiate the credit claimed attach Copy
B of Form 2439 to page 1 of Form 1040
in the same manner as Withholding
Statements, Form W-2.
EMPLOYEE BUSINESS EXPENSES
Deductible Expenses. — You may deduct
the following expenses from the
amounts you are required to report on
line 1, page I, to the extent they are not
paid by your employer.
( 1 ) Travel and transportation.- — You
can deduct the costs of bus, taxi, plane,
train, etc., fares or the cost of operating
an automobile in connection with your
duties as an employee.
(2) Meals and lodging. — If you are
temporarily away on business, at least
overnight from the city, town, or other
general area which constitutes your
principal or regular business location,
you can deduct meals and lodging in
addition to the travel costs.
(3) Outside salesmen. — If you are
an "outside salesman," you may also
deduct other expenses which are ordi-
nary and necessary in performing your
duties, such as business entertainment,
stationery, and postage. An "outside
salesman" is one who is engaged in full-
time solicitation of business, for his em-
ployer away from the employer's place
of business. It does not include a person
whose principal activities consist of
service and delivery as, for example, a
milk driver-salesman.
If you itemize deductions on page 2
of your return, youmay also deduct (un-
der the heading "Other Deductions")
business expenses, other than those de-
scribed above. Examples of such ex-
penses are professional and union
dues, and the cost of tools, materials,
etc., which are not paid for by your
employer.
Reporting Expenses. — After answering
the questions on page 2 of Form 1040,
report the expenses and employer pay-
ments as follows:
If your employer's payments equaled
your business expenses no further entry
is required on the form. If the pay-
ments exceeded the expenses, the excess
must be included in income on line 1,
page 1, and identified as "Excess Reim-
bursements." If the expenses exceeded
the payments, the excess expenses may
be deducted as explained above. You
may use Form 2106 for this purpose.
Additional Information. — If ( 1 ) you were
required to and did submit an expense
voucher or other accounting for your
expenses to your employer, and ( 2 ) you
are not claiming a deduction for busi-
ness expenses, no additional information
is required to be submitted with your
return. You have made the equivalent
of an accounting to your employer if
you received per diem in lieu of sub-
sistence, or a mileage alloivance not in
excess of certain prescribed amounts.
These amounts for the period ending
August 13, 1961, are $15 per diem and
12/2 cents mileage and for the period
subsequent to that date, $20 per diem
and 15 cents mileage.
If you do not meet the two conditions
indicated above you must submit the fol-
lowing additional information with
your return:
( 1 ) The total of all amounts received
from or charged to your employer for
business expenses,
(2) The' amount of your business
expenses broken down into broad cate-
gories, and
(3) The number of days away from
home on business.
c59— 16— 76677-1
204
FACSIMILES OF TAX RETURNS, 1%1
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued
Line 3. — You may exclude from in-
come amounts received under a wage
continuation plan for the period during
which you were absent from work on ac-
count of personal injuries or sickness.
If both you and your employer contrib-
ute to the plan, any benefits attrib-
utable to your own contributions are
excludable without limit, but there are
certain limitations on the exclusion of
the benefits attributable to your employ-
er's contributions. In the case of such a
contributory plan, it will be necessary
for you to know to what extent any
benefits are attributable to your contri-
butions and to what extent they are
attributable to your employer's contri-
butions.
The employer-provided wage contin-
uation payments can be excluded at a
EXCLUSION FOR "SICK PAY"
rate not to exceed $ 1 00 a week. In cases
where these payments exceed a weekly
rate of $100, the exclusion is figured by
multiplying the amount received by 100
and dividing the result by the weekly
rate of payment.
If your absence is due to sickness, you
cannot exclude the payments received
for the first 7 calendar days of each
absence from. work. However, if you
were (a) hospitalized on account of
sickness for at least one day at any time
Muring the absence from work, or (b)
injured, the exclusion applies from the
first day of absence.
If you received sick pay and it is in-
cluded in your gross wages as shown on
Form W-2, enter the gross wages on
line 1, and enter on line 3 the amount
of such wages to be excluded. In addi-
tion, attach Form 2440 or a statement
showing your computation, and in-
dicating the period or periods of ab-
sence, nature of sickness or injury, and
whether hospitalized. Form 2440 may
be obtained from any Internal Revenue
Service office.
Amounts received by an employee
for a period of absence from work
on account of pregnancy are not exclud-
able as sick pay .unless a written state-
ment is furnished by a physician that the
employee should remain at home be-
cause of substantial danger of miscar-
riage. However, a woman is considered
to be "sick" for tax purposes from the
beginning of labor and continues as
long as she is absent from work on ac-
count of being physically incapacitated
as a result of childbirth or a miscarriage.
INCOME OTHER THAN SALARIES AND WAGES. LINES 5, 6. 7, AND 8
Income other than from salaries and
wages with one exception is to be
"How to Use Form 1040" on page 2 of
these instructions.
The following separate schedules are
to be used to report items of other in-
come.
Schedule B. — Dividends, Interest,
Pensions, Annuities^ Rents, Royalties,
and other income or losses not required
TAX— PAYMENTS AND CREDITS—BALANCE
IS to De re-
ported by means of separate schedules.
The exception is that if you have in-
come from dividends and interest in
an amount of $200 or less it will not be
necessary for you to use a separate
schedule to report the income. See
Figuring Your Tax
Line 1 0. — The Tax Table is provided
by law and saves you the trouble of
itemizing deductions and computing
your tax. The table, allows for an
exemption of $600 for each person
claimed as a dependent, and charitable
contributions, interest, taxes, etc., ap-
proximating 10 percent of your income.
Line 11. — The tax rate schedules on
page 9 are to be used to figure your tax.
Be sure to use the right schedule. See
page 3 for special computations.
Line 15. — Payments and Credits.— There
are credits and payments that you may
use to reduce your tax. They are:
a. Income Tax Withheld which is
reflected on the Forms W-2 which you
receive from your employer.
b. Estimated tax credits and pay-
ments for 1961.
c. Dividends received credit. — Part
VII of separate Schedule B.
Note. — If your income was from
salary and wages and not more than
$200 of dividends and interest as ex-
plained on page 2, you are entitled to a
credit of 4 percent of the amount of
dividends included in your return.
However, the credit may not exceed the
lesser of:
(1) the total income tax reduced by
the foreign tax credit; or
(2) Four percent of the taxable in-
come. (If tax is computed, taxable in-
come is the amount on line 1 Id, page 1.
If the Tax Table is used, it is the amount
on line 9, page 1, less (a) 10 percent
thereof, and (b) the number of exemp-
tions on line 3 of Schedule A multiplied
by $600.)
d. Retirement Income Credit from
Part VIII separate Schedule B.
e. Other Credits. — If you itemize de-
ductions on page 2 of the return you
may receive credit for foreign income
ta.xes (attach Form 1116), credit for
partially tax-exempt interest, and tax
paid at source on tax-free covenant
bonds.
Tax Due or Refund. — In order to facil-
itate the processing of collections and
refunds, balances due of less than $1.00
need not be paid, and overpayments of
less than $1.00 will be refunded only
upon separate application to your Dis-
trict Director.
Declarations of Estimated Tax. — For many
taxpayers the withholding tax on wages
is not sufficient to keep them paid up
on their income tax. In general, the
law requires every citizen or resident of
the United States tec file a Declaration of
Estimated Income Tax, Form 1040-ES,
and to make quarterly payments in ad-
vance of filing the annual income tax
return if his total expected tax exceeds
to be reported elsewhere.
Schedule C. — Profit (or Loss) From
Business or Profession.
Schedule D. — Gains and Losses From
Sales or Exchanges of Property.
Schedule F. — Schedule of Farm In-
come and Expenses.
DUE OR REFUND
■ his withholding (if any) by $40 or more.
Farmers may postpone filing their 1962
declarations until January 15, 1963.
A declaration must be filed if you :
(a) can reasonably expect gross in-
come exceeding —
(1) $10,000 for a head of a house-
hold or a widow or widower entitled to
the special tax rates;
(2) $5,000 for other single indi-
viduals;
(3) $5,000 for a married individual
not entitled to file a joint declaration;
(4) $5,000 for a married individual
entitled to file a joint declaration, and
the combined income of both husband
and wife can reasonably be expected to
exceed $10,000; OR
( b ) can reasonably expect to re-
ceive more than $200 from sources other
than wages subject to withholding.
Additional Ciiarge for Underpayment of Esti-
mated Tax. — Estimate your tax carefully.
Avoid the difficulties of paying a large
balance with your return.
Furthermore, there is an additional
charge imposed by law for underpay-
ment of any installment of estimated
tax. Details of this additional charge,
and exceptions to it, are printed on
Form 1040-ES and Form 2210. If you
had an underpayment and believe one
of the exceptions applies, attach a state-
ment or Form 2210 to your return.
c59 — 16—76677-1
FACSIMILES OF TAX RETURNS, 1961
INSTRUCTIONS FOR PAGE 2 OF FORM 1040
205
SCHEDULE A— Exemptions
HOW TO CLAIM YOUR EXEMPTIONS
You Are Allowed a Deduction of $600 for Each Exemption for Wliich You Qualify as Explained Below
LINE 1.— EXEMPTIONS FOR YOU
AND WIFE
For You. — You, as the taxpayer, are al-
ways entitled to at least one exemption.
If, at the end of your taxable year, you
were either blind or 65 or over, you get
two exemptions. If you were both
blind and 65 or over, you get three
exemptions. Be sure to check the
appropriate blocks. Age and blindness
are determined as of December 31, 1 96 1 .
For Your Wife. — An exemption is al-
lowed for your wife '(or husband) if
you and she are filing a joint return.
If you file a separate return, you may
claim her exemptions only if she had no
income and did not receive more than
half her support from another taxpayer.
You are not entitled to an exemption
for your Vkdfe on your return if she files
a separate return for any reason (for
example, to obtain a refund of tax with-
held where her income is less than
$600) . Otherwise, your wife's exemp-
tions are like your own — one, if she was
neither blind nor 65 or over; two, if she
was either blind or 65 or over; three, if
she was both blind and 65 or over.
In Case of Death. — If your wife or hus-
band died during 1961, the number of
her or his exemptions is determined as
of the date of death.
Proof of Blindness. — If totally blind,
a statement to that effect must be at-
tached to the return. If partially
blind, attach a statement from a quali-
fied physician or a registered optometrist
that ( 1 ) central visual acuity did not
exceed 20/200 in the better eye with
correcting lenses, or (2) that the widest
diameter of the visual field subtends an
angle no greater than 20°.
LINE 2.— EXEMPTIONS FOR YOUR
CHILDREN AND OTHER DEPENDENTS
Fill in this line to claim exemptions
for your children, stepchildren, and
other dependents. Each dependent
must meet all of the following tests :
1. Income. — Received less than $600
income (if the child was under 19 or
was a student, this limitation does not
apply), and
2. Support. — Received more than half
of his or her support from you (or from
husband or wife if a joint return is filed) ,
(see definition below of support), and
3. Married Dependents.— Did not file a
joint return with her husband (or his
wife), and
4. Nationality. — Was either a citizen or
resident of the United States or a resi-
dent of Canada, Mexico, the Republic
of Panama or the Canal Zone; or was
an alien child adopted by and living
with a United States citizen abroad.
5. Relationship. — Either ( 1 ) for your
entire taxable year had your home as his
principal place of abode and was a
member of your household : or ( 2 ) was
related to you (or to husband or wife if
a joint return is filed) in one of the fol-
lowing ways:
Child* Stepbrother Son-in-law
Stepchild Stepsister Daughter-in-law
Mother Stepmother The following if
Father Stepfather related by blood :
Grandparent Mother-in-law Uncle
Brother Father-in-law Aunt
Sister Brother-in-law Nephew
Grandchild Sister-in-law Niece
*Includes a child who is a member of your
household if placed with you by an authorized
placement agency for legal adoption.
Definition of Support. — Support in-
cludes food, shelter, clothing, medical
and dental care, education, and the like.
Generally, the amount of an item of
support will be the amount of expense
incurred by the one furnishing such
item. If the item of support furnished
by an individual is in the form of prop-
erty or lodging, it will be necessary to
measure the amount of such item of
support in terms of its fair market value.
In computing the amount of sup-
port include amounts contributed by
the dependent for his own support and
also amounts ordinarily excludable from
income (for example, social security
benefits) .
In figuring whether you provide more
than half of the support of a student,
you may disregard amounts received by
him as scholarships.
Definition of Student. — The law de-
fines a student as an individual who,
during each of 5 calendar months dur-
ing the year, is {a) a full-time student
at an educational institution or {b)
pursuing a full-time course of institu-
tional on-farm training under the su-
pervision of an accredited agent of an
educational institution or of a State, or
a political subdivision of a State.
Returns for Children under 19 and Stu-
dents.— If your dependent child is under
19 or is a student and has income of
$600 or over, he must file an income tax
return, report the income, and claim his
exemption. If you provide over half
of your child's support and meet the
other qualifications for claiming a de-
pendent, you may also claim the exemp-
tion on your return.
Birth or Death of Dependent.— You can
claim a full $600 exemption for a de-
pendent who was born or died during
the year if the tests for claiming an
exemption for such dependent are met
for the part of the year during which he
was alive.
Exemptions for Individuals Supported by
More Than One Taxpayer. — If several per-
sons contributed toward the support of
an individual during the taxable year,
but none contributed over half of the
support, they may designate one of their
number to claim the exemption if:
(a) They as a group have provided
over half of the support of the indi-
vidual; and
(b) Each of them, had he contrib-
uted over half of the support, would
have been entitled to claim the indi-
vidual as a dependent; and
(c) The person claiming the exemp-
tion for the individual contributed over
10 percent of the support; -and
(d) Each other person in the group
who contributed over 10 percent of the
individual's support makes a declara-
tion that he will not claim the individ-
ual as a dependent for the year. The
declarations must be filed with the re-
turn of the person claiming the exemp-
tion. Form 2120, Multiple Support
Declaration, is available at any Internal
Revenue Service office.
c59— 16— 74e77-l
206
FACSIMILES OF TAX RETURNS, 1%1
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued
ITEMIZED DEDUCTIONS— K you do not use Tax Table or Standard Deduction
CONTRIBUTIONS
If you itemize deductions, you can
deduct gifts to religious, charitable,
educational, scientific, or literary organ-
izations, and organizations for the
prevention of cruelty to children and
animals, unless the organization is op-
erated for personal profit, or conducts
propaganda or otherwise attempts to
influence legislation. You can deduct
gifts to fraternal organizations if they
are to be used for charitable, religious,
etc., purposes. You can also deduct
gifts to veterans' organizations, or to a
governmental agency which will use the
gifts for public purposes including civil
defense purposes. Civil defense volun-
teers may deduct unreimbursed expenses
paid for gasoline and other expenses of
participation in official civil defense
activities.
A contribution may be made in money
or property (not services). If in prop-
erty, it is generally measured by the fair
market value of the property at the time
of contribution.
For the contribution to be deductible,
the recipient of the contribution must
have been organized or created in the
United States or its possessions, or under
our law. The law does not allow deduc-
tions for gifts to individuals, or to other
types of organizations, however worthy.
In general, the deduction for contri-
butions may not exceed 20 percent of
your income, line 9, page 1. However,
you may increase this limitation to 30
percent if the extra 10 percent consists
of contributions made to churches, a
convention or association of churches,
tax-exempt educational institutions, tax-
exempt hospitals, or certain medical re-
search organizations. Attach a schedule
showing this computation.
While you can deduct gifts to the
kind of organizations listed below, you
cannot deduct dues or other payments
to them, for which you receive personal
benefits.
If you support a student in your home
under a written agreement with a char-
itable or educational institution, you
may be entitled to deduct as a contri-
bution a part or all of your expenses.
Consult the nearest Internal Revenue
Service office for details.
You CAN Deduct Gifts To:
Churches, including assessments
Salvation Army
Red Cross, community chests
Nonprofit schools and hospitals
Veterans' organizations
Boy Scouts, Girl Scouts, and other similar
organizations
Nonprofit organizations primarily engaged
in conducting research or education for
the alleviation and cure of diseases such
as tuberculosis, cancer, multiple sclerosis,
muscular dystrophy, cerebral palsy, polio-
myelitis, diabetes, cystic fibrosis, diseases
of the heart, etc.
You CANNOT Deduct Gifts To:
Relatives, friends, other individuals
Political organizations or candidates
Social clubs
Labor unions
Chambers of commerce
Propaganda organizations
INTEREST
If you itemize deductions, you can
deduct interest you paid on your per-
sonal debts, such as bank loans or home
mortgages. Interest paid on business
debts should be reported in the separate
schedule in which your business income
is reported. Do not deduct interest
paid on money borrowed to buy tax-
exempt securities or single-premium life
insurance. Interest paid on behalf of
another person is not deductible unless
you were legally liable to pay it. In
figuring the interest paid on a mortgage
on your'home or on an installment con-
tract for goods for your personal use,
eliminate such items as carrying charges
and insurance, which are not deductible,
and taxes which may be deductible but
which should be itemized separately.
If interest charges are not stated
separately on installment purchases of
personal property (such as automobiles,
radios, etc. ) , you may deduct an amount
equal to 6 percent of the average im-
paid monthly balance.
You CAN Deduct Interest On:
Your personal note to a bank or an individual
A mortgage on your home
A life insurance loan, if you pay the interest
in cash
Delinquent taxes
You CANNOT Deduct Interest On:
Indebtedness of another person, when you are
not legally liable for payment of the interest
A gambling debt or other nonenforceable ob-
ligation
A life insurance loan, if interest is added to
the loan and you report on the cash basis
TAXES
If you itemize deductions, you can
deduct most non-Federal taxes paid by
you. You can deduct state or local
retail sales taxes if under the laws of
the state they are imposed directly
upon the consumer, or if they are im-
posed on the retailer (or wholesaler in
case of gasoline taxes) and the amount
of the tax is separately stated by the
retailer. In general, you cannot deduct
taxes assessed for pavements or other
local improvements, including front-
foot benefits, which tend to increase the
value of your property. Consult your
Internal Revenue Service office for cir-
cumstances under which local improve-
ment ta.xes may be deducted.
Do not deduct on page 2 any non-
business Federal taxes, or any taxes paid
in connection with a business or profes-
sion which are deductible in Part IV of
Schedule B, or Schedule C or F.
You CAN Deduct:
Personal property taxes
Real estate taxes
State income taxes
State or local retail sales taxes
Auto license fees
State capitation or poll taxes
State gasoline taxes
You CANNOT Deduct:
Any Federal excise taxes on your personal
expenditures, such as taxes on theater ad-
missions, furs, jewelry, cosmetics, trans-
portation, telephone, gasoline, etc.
Federal social security taxes
Hunting licenses, dog licenses
Auto inspection fees
Water taxes
Taxes paid by you for another person
MEDICAL AND DENTAL EXPENSES
If you itemize deductions, you can
deduct, within the limits described be-
low, the amount you paid during the
year (not compensated by hospital,
health or accident insurance) for med-
ical or dental expenses for yourself,
your wife, or any dependent who re-
ceived over half of his support from you
whether or not the dependent had $600
or more income. List on the attach-
ment the name and amount paid to
each person or institution.
You can deduct amounts paid for the
prevention, cure, correction, or treat-
ment of a physical or mental defect or
illness. If you pay someone for both
nursing and domestic duties, you can
deduct only the nursing cost.
You can deduct amounts paid for
transportation primarily for and essen-
tial to medical care, but not for any
other travel expense even if it benefits
your health. Meals and lodging while
you are away from home receiving
medical treatment ipay not be treated as
medical expense unless they are part of
a hospital bill or are included in the cost
of care in a similar institution.
FIGURING THE DEDUCTION
(A) General Rule:
( 1 ) Medical and dental expenses. —
You can deduct that portion of your
medical and dental expenses which ex-
ceed 3 percent of line 9, page 1, of
Form 1 040 and which were paid for :
(a) the taxpayer, wife, dependent par-
ent (s) , all of whom were under 65 years
of age, and (b) all other dependents
regardless of age.
(2) Medicine and drugs. — The total
amount paid for medicine and drugs for
the persons listed above is also reduced
by 1 percent of line 9, page 1, Form
1040.
cS9— IS— 78677-1
s
FACSIMILES OF TAX RETURNS, 1961
INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued
207
(B) Special Rule For Certain Persons
65 or over:
The 3 percent reduction does not ap-
ply to medical and dental expenses paid
by a taxpayer or his wife for :
( a ) Himself and his wife if EITHER
is 65 years of age or over;
i (b) A dependent who is 65 or over
and who is the mother or father of the
taxpayer or his wife.
If you wish, you may obtain Form
2948 from any Internal Revenue Serv-
ice office to assist you.
Limitations. — The deduction for med-
ical and dental expenses may not ex-
ceed $2,500 multiplied by the number
of exemptions claimed on the return
(other than the exemptions for age and
blindness). In addition, there is a
maximum limitation as follows:
(a) $5,000 if the taxpayer is single
and' not a head of household or a widow
or widower entitled to the special tax
rates ;
(b) $5,000 if the taxpayer is married
but files a separate return ; or
(c) $10,000 if the taxpayer files a
joint return, or is a head of household
or a widow or widower entitled to the
special tax rates.
(d) If either you or your wife are
disabled and 65 or over, you may qualify
for an increased maximum limitation.
Consult the nearest Internal Revenue
Service office for further information.
Subject to the Foregoing Limitations, You
CAN Deduct as Medical Expenses Pay-
ments To or For:
Physicians, dentists, nurses, and hospitals
Drugs or medicines
Transportation necessary to get medical care
Eyeglasses, artificial teeth, medical or surgi-
cal appliances, braces, etc.
X-ray examinations or treatment
Premiums on hospital or medical insurance
You CANNOT Deduct Payments For:
Funeral expenses and cemetery plot
Illegal operations or drugs
Travel ordered or suggested by your doctor
for rest or change
Premiums on life insurance
Cosmetics
OTHER DEDUCTIONS
Expenses for the Care of Children and Cer-
tain Other Dependents. — If deductions are
itemized, a deduction not to exceed a
total of $600 for expenses paid by a
woman or a widower (including men
who are divorced or legally separated
under a decree and who have not re-
married) for the care of:
(a) dependent children under 12
years of age ; or
(b) dependent persons (excluding
husband or wife) physically or men-
tally incapable of caring for themselves,
if such care is to enable the taxpayer to
be gainfully employed or to actively seek
gainful employment.
Do not deduct any child care pay-
ments to a person for whom you claim
an exemption.
In the case of a woman who is mar-
ried, the deduction is allowed only (<z) if
she files a joint return with her husband;
and (b) the deduction is reduced by the
amount (if any) by which their com-
bined income, line 9, page 1, exceeds
$4,500. If the husband is incapable of
self-support because he is mentally or
physically defective, these two limita-
tions do not apply.
If the person who receives the pay-
ment performs duties not related to de-
pendent care, only that part of the pay-
ment which is for the dependent's care
may be deducted.
If you claim this deduction, attach a
detailed statement showing the amounts
expended and the person or persons to
whom they were paid. If you wish, you
may obtain Form 2441 from any Inter-
nal Revenue Service office.
Casualty Losses and Thefts. — If you item-
ize deductions, you can deduct a net
loss resulting from the destruction of
your property in a fire, storm, automo-
bile accident, shipwreck, or other losses
caused by natural forces. Damage to
your car by collision or accident can be
deducted if due merely to faulty driving
but cannot be deducted if due to your
willful act or negligence. You can also
deduct losses due to theft, but not losses
due to mislaying or losing articles.
The amount of loss to be deducted is
measured by the fair market value of
the nroperty just before the casualty less
its fair market value immediately after
the casualty (but not more than the cost
or other adjusted basis of the property) ,
reduced by any insurance or compensa-
tion received. Attach an explanation.
You CAN Deduct Losses On :
Property such as your home, clothing, or
automobile destroyed or damaged by fire
Property, including cash, which is stolen
from you
Loss or damage of property by flood, light-
ning, storm, e.\plosion, or freezing
You CANNOT Deduct Losses On:
Personal injury to yourself or another person
Accidental loss by you of cash or other per-
sonal property
Property lost in storage or in transit
Damage by rust or gradual erosion
Animals or plants damaged or destroyed by
disease
Expenses for Education. — Expenses for
education may be deducted if the edu-
cation was undertaken primarily for
the purpose of:
(a) Maintaining or improving skills
required in your employment or other
trade or business, or
(b) Meeting the express require-
ments of your employer, or the require-
ments of applicable law or regulations,
imposed as a condition to the retention
of your salary, status, or employment.
Expenses incurred for the purpose of
obtaining a new position, a substantial
advancement in position, or for per-
sonal purposes are not deductible. The
expenses incurred in preparing for a
trade or business or a specialty are per-
sonal expenses and are not deductible.
The rules for reporting deductible
education expenses are the same as
those shown on page 4 for the reporting
of "Employee Business Expenses." If
you are required therein to attach a
statement to your return explaining the
nature of the expenses, also include a
description of the relationship of the
education to your employment or trade
or business. If the education was re-
quired by your employer, a statement
from him would be helpful.
IWISCellaneOUS. — If you itemize deduc-
tions, you can deduct several other types
of expenses under "Other Deductions."
If you work for wages or a salary, you
can deduct your ordinary and necessary
employee business expenses which have
not been claimed on page 1.
You can deduct all ordinary and nec-
essary expenses connected with the pro-
duction or collection of income, or for
the management or protection of prop-
erty held for the production of income.
If you are divorced or legally sepa-
rated and are making periodic payments
of alimony or separate maintenance un-
der a court decree, you can deduct these
amounts. Periodic payments made un-
der either (a) a written separation
agreement entered into after August 16,
1954, or (b) a decree for support en-
tered after March 1, 1954, are also de-
ductible. Such payments must be in-
cluded in the wife's income. You can-
not deduct any voluntary payments not
under a court order or a written sepa-
ration agreement, lump-sum settle-
ments, or specific maintenance pay-
rtients for support of minor children.
You may deduct gambling losses only
to the extent of gambling winnings.
If you are a tenant-stockholder in a
cooperative housing corporation, you
can deduct your share of its payments
for interest and real estate taxes.
You CAN Deduct Cost Of:
Safety equipment
Dues to union or professional societies
Entertaining customers
Tools and supplies
Fees to employment agencies
You CANNOT Deduct Cost Of:
Travel to and from work
Entertaining friends
Bribes and illegal payments
c59— 16— 70677-1
208
FACSIMILES OF TAX RETURNS, 1961
TAX RATE SCHEDULE
If you do not use the Tax Table on page 10, then figure your tax on amount on line lid, page 1 of your return, by using
appropriate tax rate schedule on this page.
Schedule 1
(A) SINGLE
TAXPAYERS who do not qualify for rates i
n Schedules II and III, and(B) married persons filing separate returns.
// the am
ount on
// the amount on
line lid,
page 1, is:
Enter on line 12,
page 1:
line lid, page 1, is:
Enter on line 12,
page l-
Not over
$2,000
. . 20% of the amount
on line 'lid.
Over—
But not over —
of excess over —
Otei —
But not over—
of excess" over —
$26,000 ■
- $32,000...
. $10,740, plus 62%
— $26,000
$2,000
— $4,000.. .
. . $400, plus 22%
— $2,000
$32,000 -
— $38,000. ..
. $14,460, plus 65%
— $32,000
$4,000
— $6,000. ..
.. $840, plus 26%
— $4,000
$38,000 -
— $44,000. . .
. $18,360, plus 69%
— $38,000
$6,000
— $8,000. ..
.. $1,360, plus 30%
— $6,000
$44,000
— $50,000. . .
. $22,500, plus 72%
— $44,000
$8,000
— $10,000. .
.. $1,960, plus 34%,
— $8,000
$50,000
— $60,000. ..
. $26,820, plus 75%
— $50,000
$10,000
— $12,000..
.. $2,640, plus 38%
— $10,000
$60,000
— $70,000. . .
. $34,320, plus 78%
— $60,000
$12,000
— $14,000. .
.. $3,400, plus 43 7o
— $12,000
$70,000
— $80,000. ..
. $42,120, plus 81%
— $70,000
$14,000
— $16,000. .
.. $4,260, plus 47%
— $14,000
$80,000
— $90,000. .
. $50,220, plus 84%
— $80,000
$16,000
— $18,000. .
.. $5,200, plus 50%
— $16,000
$90,000
— $100,000.
. $58,620, plus 87%
— $90,000
$18,000
— $20,000. .
.. $6,200, plus 53%
— $18,000
$100,000
— $150,000.
. $67,320, plus 897o
— $100,000
$20,000
— $22,000. .
.. $7,260, plus 56%
— $20,000
$150,000
— $200,000.
. $111,820, plus 90%
— $150,000
$22,000
— $26,000. .
.. $8,380, plus 59%
— $22,000
$200,000 .
. $156,820, plus 91%
— $200,000
Schedule II. (A) MARRIED TAXPAYERS filing joint returns, and (B)
certain widov
vs and widowers
. (See page 3 of these instructions)
// the amount on
// the amount on
line lid,
page 1, is:
Enter on line 12
page 1:
line lid,
^age 1, ts:
Enter on line 12,
page 1:
Not over
$4,000
. . 20% of the amount on line 1 Id.
Over —
But not over —
of excess over —
Over —
But not over —
of excess over —
$52,000
— $64,000. .
. $21,480, plus 62%
— $52;000
$4,000
— $8,000...
.. $800, plus 22%
— $4,000
$64,000
— $76,000..
. $28,920, plus 65%
— $64,000
$8,000
— $12,000. .
.. $1,680, plus 26%
— $8,000
$76,000
— $88,000. .
. $36,720, plus 69%
— $76,000
$12,000
— $16,000..
.. $2,720, plus 30%
— $12,000
$88,000
— $100,000.
. $45,000, plus 72%
— $88,000
$16,000
— $20,000.
.. $3,920, plus 34%
— $16,000
$100,000
— $120,000.
. $53,640, plus 75%,
— $100,000
$20,000
— $24,000.
.. $5,280, plus 38%
— $20,000
$120,000
— $140,000.
. $68,640, plus 78%
— $120,000
$24,000
— $28,000.
. . $6,800, plus 43%
— $24,000
$140,000
— $160,000.
. $84,240, plus 81%
— $140,000
$28,000
— $32,000.
.. $8,520, plus 47 7o
— $28,000
$160,000
— $180,000.
. $100,440, plus 84%,
— $i6a,ooo
$32,000
— $36,000.
. . $10,400, plus 50%
— $32,000
$180,000
— $200.,000.
. $117,240, plus 87%
— $180,000
$36,000
— $40,000.
.. $12,400, plus 53%
— $36,000
$200,000
— $300,000.
. $134,640, plus 89%
— $200,000
$40,000
— $44,000.
.. $14,520, plus 56%
— $40,000
$300,000
— $400,000.
. $223,640, plus 90%
— $300,000
$44,000
— $52,000.
. . $16,760, plus 59%
— $44,000
$400,000
. $313,640, plus 91%
— $400,000
Schedule III. Unmarried (or legally separated) taxpay(
!rs who qualify a
s HEAD OF
HOUSEHOLD.
(See page 3 of these instructions)
// the amount on
// the amount on
line lid.
page 1, is:
Enter on line 12
,page 1:
line lid, ^
page 1, is:
Enter on line 12
page 1:
Not o\'er
$2,000
. . . 20% of the amount
on line lid.
Over—
But not over —
of excess over —
Over—
But not over—
oj excess over —
$28,000
— $32,000. .
.. $10,260, plus 54%
— $28,000
$2,000
— $4,000..
.. $400, plus 21%
— $2,000
$32,000
— $38,000. .
. . $12,420, plus 58%
— $32,000
$4,000
— $6,000..
.. $820, plus 24%
— $4,000
$38,000
— $44,000. .
. . $15,900, plus 62%
— $38,000
$6,000
— $8,000. .
.. $1,300, plus 26%
— $6,000
$44,000
— $50,000. .
. . $19,620, plus 66%
— $44,000
$8,000
— $10,000.
. . $1,820, plus 30%
— $8,000
$50,000
— $60,000..
. . $23,580, plus 68%
— $50,000
$10,000
— $12,000.
.. $2,420, plus 32%
— $10,000
$60,000
— $70,000. .
. . $30,380, plus 71%
— $60,000
$12,000
— $14,000.
.. $3,060, plus. 36%
— $12,000
$70,000
— $80,000..
. . $37,480, plus 74%
— $70,000
$14,000
— $16,000.
. .. $3,780, plus 39%
— $14,000
$80,000
— $90,000. .
. . $44,880, plus 76%
— $80,000
$16,000
— $18,000.
.. $4,560, plus 42%
— $16,000
$90,000
— $100,000.
. . $52,480, plus m%
— $90,000
$18,000
— $20,000.
. . . $5,400, plus 43%
— $18,000
$100,000
— $150,000.
. . $60,480, plus 83%
— $100,000
$20,000
— $22,000.
. . . $6,260, plus 47%
— $20,000
$150,000
— $200,000.
. . $101,980, plus 87%
— $150,000
$22,000
— $24,000.
. .. $7,200, plus 49%
— $22,000
$200,000
— $300,000.
. . $145,480, plus 90%
— $200,000
$24,000
— $28,000.
. .. $8,180, plus 52%
— $24,000
$300,000
. . $-235,480, plus 91%
— $300,000
cSO—lft— 76077-1
FACSIMILES OF TAX RETURNS, 1961
209
10 TAX TABLE
FOR PERSONS WITH INCOMES UNDER $5,000 WHO DO NOT ITEMIZE ON PAGE 2 OF FORM 1040
Read down the Income columns below until you find the line covering the total Income you entered on fine 9, page 1, Form 1040. Then read across to the appropriate column
headed by the number corresponding to the number of exemptions claimed on line 3, Sch. A, page 2. Enter the tax you find there on line 12, page 1.
If total income on
line 9, page 1, is—
And the number of exemptions
claimed on Iine3, Sch. A, p. 2, is
If total income on
line 9, page 1, is—
And the number of exemptions claimed on line 3, Sch.
A, page 2
. is—
But less
than '
1
2
3 1
If 4 or S
more S
there iii
is no ft
tax iii
At least
But less
thai)
1
And you are-
2
And you are —
3 1
And you are-
4
5
6
7
At least
Single i
or a 1 An un-
married 1 married
person 1 head of
filing !a house-
sepa- 1 hold
rately 1
Single i
or a 1
married I
person ;
filing 1
scpa- ;
Tately ;
An un- ;
married ]
head of ;
a house-!
hold {
married
couple
filing
jointly
Single 1
or a 1
married 1
person 1
filing 1
sepa- 1
rately
An un- 1
married
head of
a house-
hold ;
married
couple
filing
jointly
If 8 or
more
there
is no
lax
Y<
ur tax is—
s
Your tax
is—
$0
675
$675
700
$0
4
$0
0
$(1 :
0 ,
SL'. 325
2, 350
$2, 350
2,375
$301
305
$301
305
$181
185
$181
185
$181
185
$61
65
$61
65
$61
65
$0
0
$0
0
$0
0
$0
0
700
725
750
775
725
750
775
800
8
13
17
22
0
0
0
0
0 £
0 iii
0 1
of
2,375
2,400
2,425
2,450
2,400
2,425
2,450
2,475
310
314
319
323
310
314
319
323
190
194
199
203
190
194
199
203
190
194
199
203
70
74
79
83
70
74
79
83
70
74
79
83
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
825
850
875
825
850
875
900
26
31
35
40
0
0
0
0
ol
0 ii
0 5
0 1
2,475
2,500
2,525
2,550
2,500
2,525
2,550
2,575
328
332
337
341
328
332
337
341
208
212
217
221
208
212
217
221
208
212
217
221
88
92
97
101
88
92
97
101
88
92
97
101
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1,000
44
49
53
58
0
0
0
0
0 i;i
0 1
0 i;i
0 1
2,575
2,600
2,625
2,650
2,600
2,625
2,650
2,675
346
350
355
359
346
350
355
359
226
230
235
239
226
230
235
239
226
230
235
239
106
110
115
119
106
110
116
119
106
110
115
119
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,000
1,025
1,050
1,075
1,025
1,050
1,075
1, 100
62
67
71
76
0
0
0
0
0 g
0 [;
0 ?
0 1
2,675
2,700
2,725
2,750
2,700
2,725
2,750
2,775
364
368
373
377
364
368
373
377
244
248
253
257
244
248
253
257
244
248
253
257
124
128
133
137
124
128
133
137
124
128
133
137
4
8
13
17
0
0
0
0
0
0
0
0
0
0
0
0
1, 100
1, 125
1, 150
1,175
1,125
1,150
1, 175
1,200
80
85
89
94
0
0
0
0
u
2,775
2,800
2,825
2,850
2,800
2,825
2,850
2,875
382
386
391
395
382
386
391
395
262
266
271
275
262
266
271
275
262
266
271
275
142
146
161
156
142
146
151
155
142
146
151
155
22
26
31
35
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
98
103
107
112
0
0
0
0
0 1
0 iii
0 1
0 i
2,875
2,900
2,925
2,950
2,900
2,925
2,950
2,975
400
405
410
415
400
404
409
414
280
284
289
293
280
284
289
293
280
284
289
293
160
164
169
173
160
164
169
173
160
164
169
173
40
44
49
53
0
0
0
0
0
0
0
0
0
0
0
0
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
116
121
125
130
0
1
5
10
0 1
0 iii
0 iii
0 iii
2,975
3,000
3,050
3, 100
3,000
3,050
3,100
3, 160
420
427
437
447
419
426
435
445
298
305
314
323
298
305
314
323
298
305
314
323
178
185
194
203
178
185
194
203
178
185
194
203
58
65
74
83
0
0
0
0
0
0
0
0
0
0
0
0
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
134
139
143
148
14
19
23
28
SI
0 1
0 ii
3.150
3,200
3,250
3,300
3,200
3,250
3,300
3,350
457
467
476
486
454
464
473
482
332
341
350
359
332
341
350
359
332
341
350
359
212
221
230
239
212
221
230
239
212
221
230
239
92
101
110
119
0
0
0
0
0
0
0
0
0
0
0
0
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
152
157
161
166
32
37
41
46
0 s
0 iii
0 iii
0 1
3,350
3,400
3,450
3,500
3,400
3,450
3,500
3,550
496
506
516
526
492
501
511
620
368
377
386
395
368
377
386
395
368
377
386
395
248
267
266
275
248
257
266
275
248
267
266
275
128
137
146
156
8
17
26
36
0
0
0
0
0
0
0
0
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
170
175
179
184
50
55
59
64
0 iii
0 ii
0 i
0 si
3,550
3,600
3,650
3,700
3,600
3,650
3,700
3,750
536
546
556
566
530
539
549
558
404
414
424
434
404
413
423
432
404
413
422
431
284
293
302
311
284
293
302
311
284
293
302
311
164
173
182
191
44
53
62
71
0
0
0
0
0
0
0
0
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
188
193
197
202
68
73
77
82
0 ii
0 iii
0 i^
0 '
3, 750
3,800
3,850
3.900
3,800
3,850
3,900
3,950
575
585
595
605
567
577
586
596
443
453
463
473
441
451
460
470
440
449
458
467
320
329
338
347
320
329
338
347
320
329
338
347
200
209
218
227
80
89
98
107
0
0
0
0
0
0
0
0
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
206
211
215
220
86
91
95
100
0 ii
0 ii
0 ii
0 1
3, 950
4.000
4,050
■4 '*'^""
4,000
4,050
4, 100
4,150
615
625
635
645
605
615
624
634
483
493
503
513
479
489
498
508
476
485
494
503
356
365
374
383
356
365
374
383
366
365
374
383
236
245
254
263
116
125
134
143
0
5
14
23
0
0
0
0
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
224
229
233
238
104
109
113
118
0 1
0 i
■^ 4,150
4.200
4,250
4.300
4,200
4,250
4,300
4,350
655
665
674
684
643
653
662
671
523
533
542
552
517
527
536
545
512
521
530
539
392
401
410
420
392
401
410
419
392
401
410
419
272
281
290
299
162
161
170
179
32
41
50
59
0
0
0
0
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2, 100
242
247
251
256
122
127
131
136
n
11 !i
16 Ii
4,350
4,400
4,450
4,500
4,400
4,450
4,500
4,550
694
704
714
724
681
690
700
709
562
572
582
592
555
564
574
583
548
557
566
575
430
440
450
460
429
438
448
467
428
437
446
455
308
317
326
335
188
197
206
215
68
77
86
95
0
0
0
0
2, 100
2, 125
2, 150
2, 175
2,125
2,150
2, 175
2,200
260
265
269
274
140
145
149
154
20 ;
25 1
29 1
34 i
4,550
4,600
, 4, 650
4,700
4,600
4,650
4,700
4,750
734
744
754
764
719
728
738
747
602
612
622
632
593
602
612
621
584
593
602
611
470
480
490
600
467
476
486
495
464
473
482
491
344
353
362
371
224
233
242
251
104
113
122
131
0
0
2
11
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
278
283
287
292
158
163
167
172
38 ii
43 I
47 i
52 t
4,750
4,800
4,850
^ 4,900
4,800
4,850
4,900
4,950
773
783
793
803
756
766
775
785
641
651
661
671
630
640
649
659
620
629
638
647
509
619
629
539
504
514
523
533
500
509
518
527
380
389
398
407
260
269
278
287
140
149
158
167
20
29
38
47
2,300
2,325
296
176
56 i
4.950
5,000
813
794
681
668
656
549
542
636
416
296
176
56
f %) This column may also be used by a widow or widower with dependent child who meets certain qualifications which are explained on page 3 of these instructions.
U.S. GOVERNMENT PBINTING OFFICE c59 16 — 76077-1
210
FACSIMILES OF TAX RETURNS, 1961
B-1
INSTRUCTIONS FOR SCHEDULE B (Form 1040)
DIVIDENDS ROYALTIES ESTATES
INTEREST PENSIONS TRUSTS
RENTS PARTNERSHIPS MISCELLANEOUS
Part I— DIVIDENDS
If you own stock, the payments you
receive out of the company's earnings
and profits are dividends and must be
reported in your tax return. Usually
dividends are paid in cash, byt if paid
in merchandise or other property, they
are taxable at their fair market value.
In some cases payers, especially mu-
tual funds and investment club part-
nerships, distribute both an ordinary
dividend and a capital gain at the same
time; the check or notice vk^ill usually
show them separately. You must re-
port the dividend income portion in
Part I of this Schedule, and the capi-
tal gain portion on line 7, Part I of
Schedule D (Form 1040).
There are special rules applicable to
stock dividends, partial liquidations,
stock rights, and redemptions; call
your Internal Revenue Service office
for more complete mformation.
Yoi/ may exclude from your income
$50 of dividends received from quali-
fying domestic corporations.
If a joint return is filed and both
husband and wife have dividend in-
come, each one may exclude $50 of
dividends received from qualifying
corporations, but one may not use any
portion of the $50 exclusion not used
by the other. For example, if the
husband had $300 in dividends, and
the wife had $20, only $70 may be
excluded on a joint return.
Use Part I to list your dividends
including dividends you receive as a
member of a partnership or as a bene-
ficiary of an estate or trust, and to
show the amount of the exclusion to
which you are entitled. Dividends
from mutual insurance companies
which are a reduction of premiums
are not to be included. So-called
"dividends" paid on deposits or with-
drawable accounts by the following
corporations are considered interest
and should be reported as interest in
Part II:
Mutual savings banks, cooperative
banks, savings and loan associations,
and credit unions.
Taxable dividends from the follow-
ing nonqualifying corporations should
be repwrted on line 5 of Part I :
(a) foreign corporations.
(b) so-called exempt organizations
(charitable, fraternal, etc.) and ex-
empt farmers' cooperative organiza-
tions.
(c) regulated investment compa-
nies except to the extent designated by
the company to be taken into account
as a dividend for these purposes.
(d) real estate investment trusts.
(e) China Trade Act corporations.
(f) corporations deriving 80 per-
cent or more of their income from
U.S. possessions and 50 percent or
more of their income from the active
conduct of a business therein.
See page B-4 for an explanation of
the dividends received credit.
Part II— INTEREST
You must include in your return
any interest you received or which was
credited to your account (whether en-
tered in your passbook or not) and
can be withdrawn by you. All inter-
est on bonds, debentures, notes, sav-
ings accounts, or loans is taxable,
except for certain governmental is-
sues. Examples of interest which is
fully exempt from tax are (a) inter-
est from State and municipal bonds
and securities and (b) interest on any
$5,000 principal value of Treasury
bonds issued before March 1, 1941.
If you own United States Savings
or War bonds, the gradual increase in
value of each bond is considered in-
terest, but you need not report it in
your tax return until you cash the
bond or until the year of final matu-
rity, whichever is earlier. However,
you may at any time elect to report
each year the annual increase in value,
but if you do so you must report in
the first year the entire increase to
date on all such bonds and must con-
tinue to report the annual increase
each year.
Part ill— PENSIONS AND ANNUITIES
Noncontributory Annuities.— The full
amount of an annuity or a pension
of a retired employee, where the em-
ployee did not contribute to the cost
and was not subject to tax on his em-
ployer's contributions, must be in-
cluded in his income.
However, if there is a death-benefit
exclusion, this rule does not apply;
consult the Internal Revenue Service.
Other Annuities. — Amounts received
from other annuities, pensions, endow-
ments, or life insurance contracts,
whether paid for a fixed number of
years or for life, -may have a portion
of the payment excluded from income.
The following types come under this
rule: (a) pensions where the employee
has either contributed to its cost or has
been taxed on his employer's contribu-
tions, and (b) amounts paid for a rea-
son other than the death of the insured
under an annuity, endowment, or life
insurance contract.
Part III is provided for reporting
the taxable portion of the annuity. If
you are receiving payments on more
than one pension or annuity, fill out
a separate Part III for each one.
General Rule for Annuities. — Generally,
amounts received from armuities and
pensions are included in income in an
amount which is figured upon your
life expectancy. This computation
and your life expectancy multiple can
<>6»— 16— 76978-1
FACSIMILES OF TAX RETURNS, 1961
211
B-2
be found in the regulations covering
annuities and pensions. Once you
have obtained the multiple it remains
unchanged and it will not be necessary
to recompute your taxable portion
each year unless the payments you re-
ceive change in amount. In making
this computation you can get help
from the Internal Revenue Service as
well as from some employers and in-
surance companies.
Special Rule for Certain Types of Em-
ployees' Annuities. — There is a special
rule provided for amounts received as
employees' annuities where part of
the cost is contributed by the employer
and the amount contributed by the
employee will be returned within 3
years from the date of the first pay-
ment received under the contract. If
both of these conditions are met, then
all the payments received under the
contract during the first 3 years are
to be excluded from income until
the employee recovers his cost (the
amount contributed by him plus the
contributions made by the employer
on which the employee was previ-
ously taxed) ; thereafter all amounts
received are fully taxable. This
method of computing taxable income
also applies to the employee's benefici-
ary if the employee died before receiv-
ing any annuity or pension payments.
Example: An employee received
$200 a month from an annuity.
While he worked, he contributed
$4,925 toward the cost of the annuity.
His employer also made contributions
toward the cost of the annuity for
which the employee was not taxed.
The retired employee would be paid
$7,200 during the first 3 years, which
amount exceeds his contribution of
$4,925. He would exclude from in-
come all the payments received from
the annuity until he has received
$4,925. All payments received there-
after are fully taxable.
Amounts Received Under Life-insurance
Policies by Reason of Death. — Generally,
a lump sum payable at the death of
the insured under a life insurance pol-
icy is excludable from the income
of the recipient. For more detailed
C69— 16— 76678-1
information, call or visit your Inter-
nal Revenue Service office.
Part IV— RENTS AND ROYALTIES
If you are not engaged in selling
real estate to customers, but receive
rent from property owned or con-
trolled by you, or royalties from copy-
rights, mineral leases, and similar
rights, report the total amount received
in Part IV. If property other than
money was received as rent, its fair
market value should be reported.
In the case of buildings you can de-
duct depreciation, as explained on
page B-3. You can also deduct all or-
dinary and necessai'y expenditures on
the property such' as taxes, interest, re-
pairs, insurance, agent's commissions,
maintenance, and similar items. How-
ever, you cannot deduct capital in-
vestments or improvements but must
add them to the basis of the property
for the purpose of depreciation. For
example, a landlord can deduct the
cost of minor repairs but not the cost
of major improvements such as a new
roof or remodeling.
If You Rent Part of Your House. — If you
rent out only part of your property,
you can deduct only that portion of
your expenses which relates to the
rented portion. If you cannot deter-
mine these expenses exactly, you- may
figure them on a proportionate basis.
For example, if you rent out half of
your home, and live in the other half,
you can deduct only half of the depre-
ciation and other expenses.
Room rent and other space rentals
should be reported as business income
in separate Schedule C (Form 1040)
if services are rendered to the occu-
pant; otherwise, report such income in
Part IV. If you are engaged in the
business of selling real 'estate, you
should report rentals received in sep-
arate Schedule C.
Part V— OTHER INCOME OR LOSSES
Partnerships. — A partnership does not
pay income tax unless it elects to be
taxed on the same basis as a domestic
corporation. It does, however, file an
information return on Form 1065.
Only one Form 1065 need be filed for
each partnership. Each partner must
report his share of the partnership's
income.
Include in Part V your share of the
ordinary income (whether actually
received by you or not) or the net
loss of a partnership, joint venture, or
the like, whose taxable year ends with-
in or with the year covered by your
return. Other items of income, de-
ductions, etc., to be carried to the
appropriate schedule of your individ-
ual return are shown in Schedule K
of the partnership return. Your share
of income of the following classes
should be entered on the appropriate
lines and schedules of your return :
Dividends.
Interest on tax-free covenant
bonds.
Partially tax-exempt interest.
Gains from the sale or exchange
of capital assets and other
property.
If the partnership -is engaged in a
trade or business, the individual part-
ner may be subject to the self-employ-
ment tax on his share of the self-
employment income from the part-
nership. In this case the partner's
share of partnership self-employment
net earnings (or loss) should be en-
tered on line 5(b), page 1, separate
Schedule C-3. Members of farm
partnerships should use Schedule F-1
to figure self-employment tax.
Estates and Trusts. — if you are a ben-
eficiary of an estate or trust, report
your taxable portion of its income
whether you receive it or not. Your
share of income of the following classes
should be entered on the appropriate
lines and schedules of your return :
Dividends.
Interest on tax-free covenant
bonds.
Partially tax-exempt interest.
Gains from the sale or exchange
of capital assets and other
property.
All other taxable income from es-
tates and trusts should be included in
Part V. Any depreciation (on estate
or trust property) which is allocable to
you may be subtracted from estate or
212
FACSIMILES OF TAX RETURNS, 1%1
B-3
trust income so that only the net
income received will be included in
your return. Information regarding
these items may be obtained from the
fiduciary.
Small Business Corporations.— If you are
a shareholder in a small business cor-
poration which elects to have its cur-
rent taxable income taxed to its stock-
holders, you should report your share
of both the distributed and undis-
tributed current taxable income as
ordinary income in Part V except that
pordon which is reportable as a long-
term capital gain in separate Schedule
D. Neither type of income is eligible
for the dividends received credit or
the exclusion. Your share of any net
operating loss should be treated just as
if the loss were from a proprietorship.
Other Income. — If you cannot find
any specific place on your return to
list certain types of income, you
should report such income in Part V.
This is the proper place to report
amounts received as alimony, support
and prizes. Recoveries of bad debts
and other items which reduced your
tax in a prior year should also be re-
ported in Part V. A refund of state
income tax should be entered here.
The general rule is that a refund of
state income taxes is income to the
taxpayer if a deduction was taken in
a prior year which resulted in a Fed-
eral tax benefit. Taxpayers using
the cash basis report the refund in
the year received; taxpayers using the
accrual basis report when the claim is
allowed (if no claim is filed report
when the taxing authority notifies you
of the overpayment) .
Net Operating Loss. — If, in 1961, your
business or profession lost money in-'
stead of making a profit, if you had
a casualty loss, or a loss from the sale
or other disposition of depreciable
property (or real property) used in
your trade or business, you can apply
the losses agajnst your 1961 income.
If the losses exceed your income, the
excess is a "net operating loss" which
may be used to offset your income for
the 3 years prior to and the 5 years
following this year. The loss must
be first carried back to the third
prior year and any remaining balance
brought forward to each succeeding
year. If a "carryback" entitles you
to a refund of prior year taxes, ask the
District Director for Form 1045 to
claim a quick refund.
If you had a loss in a prior year
which may be carried over to 1961, it
should be reported on line 3, Part V,
and you should attach a statement
showing the computation.
Part VI— DEPRECIATION
A reasonable allowance for the ex-
haustion, wear and tear, and obsoles-
cence of property used in the trade or
business or of property held by the tax-
payer for the production of income
shall be allowed as a depreciation de-
duction. The allowance does not
apply to inventories or stock-in-trade
nor to land apart from the improve-
ments or physical development added
to it.
The cost (or other basis) to be re-
covered should be charged off over the
expected useful Jife of the property.
Similar assets may be grouped together
as one item for reporting purposes.
Straight Line Method. — To compute,
add the cost of improvements to the
cost (or other basis) of the asset and
deduct both the estimated salvage
value and the total depreciation al-
lowed or allowable in prior years.
The depreciation deduction is this
amount divided by the number of
years of useful life remaining to the
asset.
Declining Balance Method.— Under this
method a uniform rate is applied each
year to the remaining cost or other
basis of property (without adjustment
for salvage value) determined at the
beginning of such year, but deprecia-
tion must stop when the unrecovered
cost is reduced to salvage value. For
property acquired before January 1,
1954, or used property whenever ac-
quired, the rate of depreciation under
this method may not exceed one and
one-half times the applicable straight-
line rate.
Special Rules for New Assets Acquired
After December 31, 1953.— The cost or
other basis of an asset acquired after
December 31, 1953, may be depre-
ciated under methods proper before
that date; or, it may be depreciated
under any of the following methods
provided ( 1 ) that the asset is tangible,
(2) that it has an estimated useful
life of 3 years or more, and (3) that
the original use of the asset com-
menced with the taxpayer and com-
menced after December 31, 1953.
If an asset is constructed, recon-
structed, or erected by the taxpayer,
so much of the basis of the asset as
is attributable to construction, recon-
struction, or erection after December
31, 1953, may be depreciated under
methods proper before that date; or,
it may be depreciated under any of
the following methods provided that
the asset meets qualifications (1) and
(2) above.
(a) Declining balance method. —
This method may be used with a rate
not in excess of twice the applicable
straight-line rate.
(b) Sum of the years-digit meth-
ods— The deduction for each year is
computed by multiplying the cost or
other basis of the asset (reduced by
estimated salvage value) by the num-
ber of years of useful life remaining
(including the year for which the
deduction is computed) and dividing
the product by the sum of all the
digits corresponding to the years of
the estimated useful life of the asset.
In the case of a 5-year life this suin
would be 15 (5 + 4 + 34-2 + 1). For
the first year five-fifteenths of the cost
reduced by estimated salvage value
would be allowable, for the second
year four-fifteenths, etc.
(c) Other methods. — A taxpayer
may use any consistent method which
does not result at the end of any year
in accumulated allowances greater
than the total of the accumulated al-
lowances which would have resulted
from the use of the declining balance
method. This limitation applies only
during the first two-thirds of the prop-
erty's useful life.
059—16—79878-1
FACSIMILES OF TAX RETURNS, 1961
213
B-4
Additional First- Year Depreciation.— You
may elect to write off, in the year
assets are first subject to depreciation,
20 percent of the cost of tlic assets if
they are tangible personal property
acquired by purchase for use in a trade
or business or to be held for the pro-
duction of income. If the aggregate
cost of these assets exceeds $10,000
($20,000 for joint return) the addi-
tional depreciation is limited to $2,000
($4,000 for joint return) .
The additional depreciation is lim-
ited to property with a remaining use-
ful life of 6 years or more and which
is not acquired from a person (other
than a brother or sister) whose rela-
tionship to the taxpayer would result
in the disallowance of losses. Normal
depreciation may also be taken on the
cost of the asset reduced by the first-
year depreciation.
The additional first-year deprecia-
tion should be shown on a separate
line of the depreciation schedule rather
than included on the line used to show
the regular depreciation of the asset.
Enter the total depreciation claimed,
both additional first-year and other,
on the -Total" line of the depreciation
schedule. In addition, enter the total
additional first-year depreciation in
the box provided below the "Total"
or "Balance" line.
Part VII— DIVIDENDS RECEIVED CREDIT
The law provides a credit against
tax for dividends received from quali-
fying domestic corporations. This
credit is equal to 4 percent of these
dividends in excess of those which you
may exclude from your income. The
credit may not exceed :
(a) the total income tax reduced
by the foreign tax credit; or
(b) 4% of the taxable income.
Part VIII— RETIREMENT INCOME
CREDIT
You may qualify for this credit
which is generally 20 percent of re-
tirement income if you received
earned income in excess of $600 in
each of any 10 calendar years —
not necessarily consecutive — before
the beginning of your taxable year.
The term "earned income" means
wages, salaries, or professional fees,
etc., received as compensation for
personal services actually rendered.
It does not include any amount re-
ceived as an annuity or pension. If
you were engaged in a trade or busi-
ness in which both personal services
and capital were material income-
producing factors, a reasonable allow-
ance as compensation for the personal
services rendered by you, not in excess
of 30 percent of your share of the net
profits of such business, shall be con-
sidered as earned income.
If you are a surviving widow (wid-
ower) and have not remarried, you
may use the earned inconie of your
deceased husband (wife), or you may
combine such income with your earned
income, for the purpose of determin-
ing whether you qualify. If a hus-
band and wife both qualify and each
has retirement income, each is entitled
to the credit.
Retirement income for the purpose
of the credit means —
(a) In the case of an individual
who is not 65 before the end of his
taxable year, only that income re-
ceived from pensions and annuities
under a public retirement system (one
established by the Federal Govern-
ment, a State, county, city, etc. ) which
is included in income in his return.
(b) In the case of an individual
who is 65 or over before the end of
his taxable year, income from pen-
sions, annuities, interest, rents, and
dividends, which are included in gross
income in his return. (Gross income
from rents for this purpose means
gross receipts from rents without re-
duction for depreciation or any other
expenses. Royalties are not considered
rents for this purpose.)
The amount of the retirement in-
come used for the credit computation
may not exceed $1,200 reduced by:
(a) any amount received and ex-
cluded from income as a pension
or annuity under the Social Security
Act and Railroad Retirement Acts
and by other tax-exempt pensions or
annuities. This reduction does not
include ( 1 ) that part of a pension or
annuity which is excluded from in-
come because it represents, in effect,
a return of capital or tax-free proceeds
of a like nature, or (2) amounts ex-
cluded from income received as com-
pensation for injuries or sickness or
under accident or health plans; and
(b) for an individual who is not
65 before the end of the taxable year,
any amount of earned income re-
ceived in excess of $900; and for an
individual who is 65 or over but who
is not 72 before the end of the taxable
year, any amount of earned income
received in excess of $1,200.
Other Internal Rerenue publications containing helpful tax information . . .
They may be obtained from your District Director or by mailing this order blanJt to the Superintendent of Documents, Washington 25, D.C.
[—1 YOUR FEDERAL INCOME TAX, 1962 Edition. Issued each year to
— help taxpayers in preparing their income tax returns, this useful
booklet contains more detailed information than the instructions which
accompany Form 1040. 1962. 144 pages with illustrations.
Catalog No. T 22.44:962 40 cents per copy
D
TAX GUIDE FOR SMALL BUSINESS, 1962 Edition. Published an-
nually, this tax guide answers, in plain layman's language, the Fed-
eral tax questions of Corporations, Partnerships, and Sole Proprietor-
ships. 1962. 144 pages with illustrations.
Catalog No. T 22.19/2:Sm 1/962 40 cents per copy
To: Supc. of Documents
Govt. Printing Office
Washington 25, D.C.
ORDER FORM
Enclosed find .$■■
checked above.
Please send me the publications I have
Name
Street address
City, Zone, and State .
U.S. GOVERNMENT PRINTING OFFICE
DIVISION OF PUBLIC DOCUMENTS
WASHINGTON 25, D.C.
PENAITY FOR PRIVATE USE TO AVOID
PAYMENT OP POSTAGE. $300
OFFICIAL BUSINESS
RETURN AFTER 5 DAYS
Name
Street address
City, Zone, and State
Fill in both parts and mail in envelope
c69— 16— 7CG78-1
214
FACSIMILES OF TAX RETURNS. 1961
SCHEDULE C
(Form 1040)
U. S. Treasury Department
Internal Revenue Service
PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION
(Compnte social lecnrity self-employment tax on Schedule C-3 (Form 1040))
1961
Attach this Schedule to your Income Tax Return, Form 1040
Partnerships, Joint Ventures, Etc., Must File On Form 1065
Name and address as shown on page 1, Form 1040
A. Principal business activity.
(See separate instructiozia)
(Retail trade, wholesale trade, lawyer, etc.)
(Principal product or service)
B. Business name C. Employer Identification Number .
D. Business location .
(Oty or post office)
(Number and street or rural route)
(Stale)
1. Total receipts $ , less allowances, rebates, and returns '
2. Inventory at beginning of year (If different than last year's closing inventory
attach explanation)
3. Merchandise purchased $ _ , less any items withdrawn
from business for personal use $
4. Cost of labor (do not include salary paid to yourself)
5. Material and supplies
6. Other costs (explain in Schedule C-2)
7. Total of lines 2 through 6
8. Inventory at end of this year
9. Cost of goods sold (line 7 less line 8)
10> Gross profit (subtract line 9 from line 1)
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
2S.
26.
OTHER BUSINESS DEDUCTIONS
Salaries and wages not included on line 4 (exclude any paid to yourself) . . . .
Rent on business property
Interest on business indebtedness
Taxes on business and business property
Losses of business property (attach statement)
Bad debts arising from sales or services
Depreciation (explain in Schedule C-1 )
Repairs (explain in Schedule C-2)
Depletion of mines, oil and gas wells, timber, etc. (attach schedule)
Amortization (attach statement)
Insurance
Legal and professional fees
Ckjmmissions
Other business expenses (explain in Schedule C-2)
Total of lines 1 1 through 24 ,
Net profit (or loss) (subtract line 25 from line 10). Enter here; on line 1, Schedule C-3; and on line 6,
page 1, Form 1040
INVENTORY INFORMATION
1. Method of inventory valuation — Cost Q; lower of cost or market D; other D- If other, attach explanation.
2. Was the method of inventory valuation indicated above the same method used for 1960? Q Yes Q No. If
"No" attach explanation.
3. If inventory is valued at lower of cost or market, enter total cost $ and total market val-
uation $ of those items valued at market.
4. If closing inventory was taken by physical count, enter date inventory was taken If
not at end of year, attach an explanation of how the end of year count was determined.
5. If closing inventory was not taken by a physical count, attach an explanation of how inventory items were
counted or measured. .,^,...^.
FACSIMILES OF TAX RETURNS. 1961
216
Page 2
SCHEDULE C-1. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 17
1. Kind of property (if buildings, slate material
of wliicti constructed). Exclude land and
ottier nondepreciable property
2. Date
acquired
3. Cost or
ottier basis
(exclude land)
4. Depreciation al-
lowed (or allowable)
in prior years
5. Method of com-
puting depreciation
6. Rate (%)
or life (years)
7. Depreciation
for this year
$.. __,
$
$
1 Total
2 T p<?<?* Amount of HeiDreciation clnimpH AlRPwViprp
in Schedule C
e 1 7, page 1 . .
Amount of additional first-year depreciation included above.
SCHEDULE C-2. EXPLANATION OF LINES 6, 18, AND 24
Line No.
Explanation
Amount
Line No.
Explanation
Amount
$
$
EXPENSE ACCOUNT INFORMATION
Enter information with regarid to yourself and
your five highest paiid employees. In determin-
ing the five highest paid employees, expense
account allowances must be added to their sal-
aries and wages. However, the information
need not be submitted for any employee for
whom the combined amount is less than $10,000,
or for yourself if your expense account allow-
ance plus line 26, page 1, is less than $10,000.
See separate instructions for Schedule C, for
definition of "expense account."
Did you claim a deduction for expenses connected with:
boxes within that question.)
E. A hunting lodge D, working ranch or farm D. fish-
ing camp n. resort property D. pleasure boat or
yacht □, or other similar facility □? (Other than
where the operation of the facility was your princi-
pal business.) n YES D NO
F. Vacations for you or members of your family, or
employees or members of the;r families? (Other
than vacation pay reported on Form W-2.)
DYES QNO
Name
Expense account
Salaries and Wages
Owner
xxxxxxxxxxxxx
1
2.
3
4
5..... --
(If answer to any question is "YES," check applicable
G. The leasing, renting, or ownership of a hotel room
or suite D- apartment H. or other dwelling [J,
which was used by you, your customers, employees,
or members of their families? (Other than use by
yourself or employees while in business travel
status.) D YES D NO
H. The attendance of members of your family or your
employees' families at conventions or business
meetings? D YES Q NO -i6-76679-i
216
FACSIMILES OF TAX RETURNS. 1961
SCHEDULE C-3
(Form 1040)
U.S. Tieasury Deparlniont— Internal iloveniie Service
COMPUTATION OF SOCIAL SECURITY SELF-EMPLOYMENT TAX
(See instruction* on page 2)
1961
^ If you had wages of $4,800 or more which were subject to the deduction for social security, do not fill in this Schedule.
^ Complete only one Schedule C-3; if you had more than one business, combine profits (or losses) from all o£ your
businesses on this Schedule.
► Each self-employed person must file a separate schedule. See instructions, page 2, for joint returns and partnerships.
NAME AND ADDRESS (as shown on page 1 of Form 1040)
NAME OF SEIiF-EMPLOYED PERSON (as shown on social sacurily card)
1. Net protit (or loss) shown on line 25 Schedule C (Form 1040) (Enter combined
amount if more thon one business)
2. Add to net profit (or subtract from net loss) losses of business property shown on line
15, Schedule C
3. Total (or difference)
4. Net income (or loss) from excluded services or sources included on line 3 (see "Exclusions," page 2) .
Specify excluded services or sources
5. Net earnings (or loss) from self-employment —
(a) From business (line 3 less any amount on line 4)
(b) From portnerships, joint ventures, etc. (other than farming)
(c) From service as a minister, member of a religious order, or a Christian Science practitioner
Enter only if you have filed or are filing Form 2031 (see instructions, page 2).
(d) From farming reported on line 2 (or line 3 if option used), separate Schedule F-1 (Form 1040)
(e) From service with a foreign government or international organization
6. Total net earnings (or loss) from self-employment reported on line 5. Enter here and on line 6 below
(If line 6 is under $400, you are not subject to self -employment tax. Do not fill in rest of page.)
7. The largest amount of combined wages and self-employment earnings subject to social
security tax is A^' ' '
8. Total wages, covered by social security, paid to you during the taxable year. (For
"Covered" wages see "F. I. C. A. Wages" box on Form W-2.) Enter here and on
line 7, below
$ 4,800
$
00
9. Balance (line 7 less line 8)
10. Seli-employment income — line 6 or 9, whichever is smaller. Enter here and on line 8, below
11. Self-employment tax— It line 10 is $4,800, enter $216.00; if less, mulUply the amount on line 10 by 4V^%.
Enter this amount here and on line 13, page 1, Form 1040
Importont. — The amounts reported on the form below are for your social security account. This account is used in
hguring any benefits, based on your earnings, payable to you, your dependents, and your survivors. Fill in each
item accurately and completely, but do not detach.
SCHEDULE SE (Form 1040)
V. S. Treonuy Bepaxtmant
Internol Revenue Service
U. S. REPORT OF SELF-EMPLOYMENT INCOME
For crediting to your social security account
1961
Indicate year covered by this return (even though Income was received only in part of year):
1 Calendar year 1961 LJ; or other taxable year beginning , 1961, ending
' II less than 12 months, was short year due to (a) n Death, or (b) Q Change In accounting period,
or (c) D Other.
BUSINESS ACTIVITIES SUBIECT TO SELF-EMPLOYMENT TAX (Grocery store, restaurant, etc.)
2.
3.
BUSINESS ADDRESS (number and street, city or post office, postal zone number. State)
SOCIAL SECURITY ACCOUNT NUMBER
*• OF PERSON NAMED IN ITEM 5 BELOW
PRINT OF TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD
PRINT OR TYPE HOME ADDRESS (number and street or rural route)
(C^ty or post office, postal zone number. State)
PLEASE DO NOT WRITE IN THIS SPACE
ENTER TOTAL EARN-
INGS FROM SELF-EM-
6. PLOYMENT SHOWN
ON UNE 6 ABOVE. .
ENTER WAGES, IF
7, ANY, SHOWN ON
UNE 8 ABOVE...
ENTER AMOUNT
8. SHOWN ON LINE 10
ABOVE
-1»— 7667»-l OPO
FACSIMILES OF TAX RETURNS, 1961
217
INSTRUCTIONS FOR SOCIAL SECURITY SELF-EMPLOYMENT TAX
In general, every individual deriving self-employment income
during the taxable year of $400, or more, from a trade or business
carried on by fiim or from a partnership of which he is a member
is subject to the self -employment tax. This computation is made on
lines 1 through 1 1. This tax must be paid regardless of age and
even though the individual is receiving social security benefits.
Ministers, members of religious orders, and Christian
Science practitioners. — Duly ordained, commissioned, or licensed
ministers of churches, members of religious orders (who have not
taken a vow of poverty), and Christian Science practitioners are
not automatically covered by the Social Security Act, but may
elect to be covered by hling Form 2031. Copies are available in
the office of any district director of Internal I?evenue. The instruc-
tions on the form set out the provisions of the law which permit
these forms under certain conditions to be filed to cover ministers,
and others mentioned above. Do not delay filing your income tax
return beyond the due date even though you hove not obtained a
Form 2031. In such case, complete this Schedule, file it with
Form 1040, and then file Form 2031 as promptly as possible to
make your election.
Ministers and members of religious orders who desire coverage
shall in addition to their other items of income include for the pur-
pose of determining net earnings from self-employment (but not for
income tax purposes) the rental value of a parsonage or allowance
for the rental value of the parsonage, and the value of meals and
lodging furnished them for the convenience of their employers.
U. S. Citizens employed by foreign governments or inter-
national organizations. — A U. S. citizen employed in the United
States, Puerto Rico, Guam, American Samoa, or the Virgin Islands
by a foreign government, an instrumentality wholly owned by a
foreign government, or an international organization which is
organized under the International Organizations Immunities Act,
is subject to the social security self-employment tax. These em-
ployees should report their income from such employment on line
5(e), of this Schedule, compute their self-employment tax, and file
the schedule with their Form 1 040. On line 2 of Schedule SE, enter
"Employee of foreign government, etc."
Farm income. — Farmers report form income and net earnings
from farm seli-employment on separate Schedules F and F-1
(Form 1040).
EXCLUSIONS
Income (or loss) from the following sources and deductions attrib-
utable thereto are not taken into account in figuring net earnings
from self -employment. Use line 4 to exclude any such amounts
reported on separate Schedule C (Form 1040) tiiat should not be
taken into account in figuring your self-employment income.
Doctors of medicine. — Income from the performance of service
as a doctor of medicine or income from the pierformance of such
service by a partnership.
Christian Science practitioners. — Income from the performance
of service as a Christian Science practitioner, unless such Chris-
tian Science practitioner elects by filing Form 2031 to be covered
by the Social Security Act, as explained above.
Religious services. — Income from the performance of service
by a duly ordained, commissioned, or licensed minister of a church
in the exercise of his ministry or by a member of a religious order
in the exercise of duties required by such order, unless such minister
or member of a religious order elects by filing Form 2031 to be
covered by the Social Security Act, as explained above.
Employees and public officials. — Income (fees, salaries, etc.)
from the performance of service as:
(a) a public official, including a notary public;
(b) an employee or employee representative under the railroad
retirement system; or
(c) an employee (except as indicated above).
Note. — The income of an employee over the age of 18 from
the sale of newspapers or magadnes to an ultimate consumer
is subject to the self-employment tax if the income consists of
retained profits from such sales.
Real estate rentals. — Rentals from real estate, except rentals
received in the course of a trade or business as a real estate dealer.
This includes cash and crop shares received from a tenant or
sfiarefarmer. These amounts should be reported in Part IV, Sched-
ule B (Form 1040). However, rental income from a farm is not ex-
cluded if the rental arrangement provides for material participation
by the landlord and he does participate materially in the production
or in the management of the production of one or more farm products
on his land. Such income represents farm earnings and should
be reported on separate Schedules F and F-1.
Payments for the use or occupancy of rooms or other space where
services are also rendered to the occupant, such as rooms in hotels,
boarding houses, apartment houses furnishing hotel services, tourist
camps, or homes, or space in parking lots, warehouses, or storage
garages do not constitute rentals from real estate and are included
in determining net earnings from self-employment on this Schedule.
Interest and dividends.-^Dividends on shares of stock, and
interest on bonds, debentures, notes, certificates, or other evidences
of indebtedness, issued with interest coupons or in registered form
by a corporation, or by a government or political subdivision thereof,
unless received in the course ot a trade or business as a dealer in
stocks or securities. These amounts should be reported in Parts I and
II of Schedule B.
Property gains and losses. — Gain or loss: (a) from the sale or
exchange of a capital asset; (b) to which sections 631 and 1231
are applicable; or (c) from the sale, exchange, involuntary con-
version, or other disposition of property if such property is neither
(1) stock in trade or other property ot a kind which would properly
be includible in inventory if on hand at the close of the taxable
year, nor (2) property held primarily for sale to customers in the
ordinary course of the trade or business. These amounts should be
reported on separate Schedule D (Form 1040).
Net operating losses. — No deduction for net operating losses of
other years shall be allowed in determining the net earnings from
self-employment. Such deduction should be entered on line 3,
Part V of Schedule B.
No deductions for personal exemptions. — The deductions for
personal exemptions are not allowable in determining net earnings
from self-employment.
MORE THAN ONE TRADE OR BUSINESS
If an individual is engaged in more than one trade or business,
his net earnings from self-employment are the combined net earn-
ings from self-employment of all his trades or businesses. Thus, the
loss sustained in one trade or business will operate to reduce the
income derived from another trade or business. An individual shall
fill in and file only one Schedule C-3, including Schedule SE, for
any one year.
JOINT RETURNS
Where husband and wife file a joint income tax return. Schedule
C-3 (Form 1040) should show the name of the one with self-
employment income. Wliere husband and wife each have self-
employment income, separate Schedules C and C-3 must be
attached for each. In such cases the total of amounts shown on
line 26 of each separate Schedule C should be entered on line 6,
page 1, Form 1040, and the aggregate self-employment tax (line
1 1) Schedule C-3 should be entered on line 13, page 1, Form 1040.
COMMUNITY INCOME
For the purpose of computing net earnings from self-employment,
if any of the income from a trade or business is community income,
all the income from such trade or business is considered the income
of the husband unless the wife exercises substantially all the man-
agement and control of the trade or business, in which case all of
such income is considered the income of the wife. (Also see instruc-
tions on partnerships below.)
If separate income tax returns are filed by husband and wife.
Schedules C and C-3 should be attached to the return of the one
with self-employment income. Community income included on
Schedule C must be allocated between the two returns (on line 6,
page 1, Form 1040) on the basis of the community property laws.
PARTNERSHIPS
In computing his combined net earnings from self -employment, a
partner should include his entire share of such earnings from a
partnership including any guaranteed payments. No part of that
share may be allocated to the partner's wife (or husband) even
though the income may, under State law, be community income. In
the case of a husband and wile partnership, like other partnerships,
the distributive share of each should be entered in Part V of Sched-
ule B ffonn 1040), for income tax purposes. For self-employment
tux purposes the distributive share of each partner should be
entered on line 5(b), of this Schedule (except that farm partnership
earnings are to be reported on line 1(b), Schedule F-1 (Form 1040)
rather than on line 5(b) of this schedule).
Note. — If a member of a continuing partnership dies, a portion of
the deceased partner's distributive share of the partnersfiip's ordi-
nary income (or loss) for the taxable year of the partnership in
which he died must be included in the partner's net earnings from
self-employment. In such cases consult your nearest Internal Rev-
enue Service office as to how to report.
SCHEDULE SE (Form 1040)
Schedule SE, which is the lower portion of this Schedule, pro-
vides the Social Security Administration with the information on
self-employment income necessary for computing benefits.
To assure proper credit to your account, be sure to enter your
name and social security account number on Schedule SE (Form
1040) exactly as they are shown on your social security card. If
you do not have a social security account number, you must get
one. These account numbers are obtainable from any social secu-
rity district oftice. Your local post office will give you the address.
Do not delay filing your return beyond the due date.
Regardless of whether joint or separate returns are filed by
husband and wife, Schedule SE (Form 1040) must show only
the name of the one with the self-employment income.
However, if both had net earnings from self-employment, a
separate Schedule SE must be filed by each.
U.S. COVCRNHENT PRINTlNd OFFICE
18— 7667(H1
218
FACSIMILES OF TAX RETURNS, 1961
INSTRUCTIONS
FOR
SCHEDULE C
(Form 1040)
U.S. Treasury Department Internal Revenue Service
ADDITIONAL INCOME TAX INSTRUCTIONS FOR PREPARING
SCHEDULE OF PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION
1961
The law taxes the profits from a business or profes-
sion— not its total receipts. Therefore, separate
Schedule C (Form 1040) is provided to help you
figure your profit or loss from business. If you owned a
business, or practiced a profession, fill in Schedule C
and enter the net profit (or loss) on line 6, page 1,
Form 1040. If you had more than one business, or
husband and wife had separate businesses, a separate
page 1 of Schedule C must be completed for each
business.
All farmers should use separate Schedule F (Form
1040) to report their farm income whether reporting
on the cash or accrual method.
Income from any trade or business is subject to the
social security self-employment tax, unless specifically
excluded. See page 2 of Schedule C-3 (Form 1040) .
If some of your expenses are part business and part
personal, you can deduct the business portion but not
the personal portion. For- instance, a doctor who uses
his car half for business can deduct only half the
operating expenses.
Everyone engaged in a trade or business and mak-
ing payments to another person of salaries, wages,
commissions, interest, rent, etc., of $600 or more in
the course of such trade or business during his taxable
year must file information returns. Forms 1096 and
1099, to report such pxiyments. If a portion of such
salary or wage payments was reported on a With-
holding Statement (Form W-2), only the remainder
must be reported on Form 1099.
Accounting Methods and Records. — Your return
must be on the "cash method" unless you keep books
of account. "Cash method" means that all items of
taxable income actually or constructively received
during the year (whether in cash or in property or
services) and only those amounts actually paid during
the year for deductible expenses are shown. Income
is "constructively" received when it is credited to your
account or set aside for you and may be drawn upon
by you at any time. Uncashed salary or dividend
checks, bank interest credited to your account, ma-
tured bond coupons, and similar items which you can
turn into cash immediately are "constructively re-
ceived" even though you have not actually converted
them into cash.
An "accrual method" means that you report in-
come when earned, even if not received, and deduct
expenses when incurred, even if not paid within the
taxable period.
The method used in keeping your records may be
the cash method, or an accrual method, so long as
income is clearly reflected. However, in most cases
you must secure consent of the Commissioner of In-
ternal Revenue, Washington 25, D.C., before changing
your accounting method.
Iteni A — Business activity. — State the general
classification of business activity, as well as the prin-
cipal product or service. For example, "Wholesale
fruit," "Retail men's apparel," "Manufacture of up-
holstered wooden household furniture," "Transporta-
tion by truck," "Broker, real estate," "Contractor —
carpenter work," etc. Do not use such terms as
"partnership," "owner," "student," etc. The "prin-
cipal business activity" is the one which accounts for
the largest percentage of your total receipts.
Item C — Enxployer identification number. — If
you have employees subject to social security tax
(F.I.C.A.), enter your employer identification number
as it appears on Form 941, Employer's Quarterly
Federal Tax Return.
Item D — Business location. — Do not use home
address as business address unless business is actually
conducted from home. Enter street address rather
than box numbers.
Line 1 — Total receipts. — Include all receipts de-
rived from your trade or business. Enter in the space
provided such items as returned sales, rebates, and
allowances from the sale price or service charge.
If you have dividend income from stocks held by
you in the ordinary course of carrying on your trade
or business, such dividends must be considered together
with your dividends from stocks regularly held for in-
vestment purposes in computing your dividend exclu-
sion and credit on separate Schedule B (Form 1040).
However, see exception on page 2 of Form 1040
instructions with regard to filing reguirements for
Schedule B.
Installment sales. — If you use the installment
method of reporting income from sales, you must attach
to your return a schedule showing separately for the
years 1958, 1959, 1960, and 1961 the following: (a)
Gross sales; (b) cost of goods sold; (c) gross profits; (d)
percentage of profits to gross sales; (e) amounts col-
lected; and (t) gross profits on amounts collected.
COST OF GOODS SOLD
Lines 2-9. — If you are engaged in a trade or a
business in which the production, purchase, or sale
of merchandise is an income producing factor, you
must take inventories of merchandise and materials
on hand at the beginning and end ot the taxable year
in order to reflect the gross profits correctly. The usual
methods of valuing inventory are (a) cost or (b) cost
or market whichever is lower. The method properly
adopted for the first year in which inventory is taken
must be continued unless permission to change is
FACSIMILES OF TAX RETURNS, 1961
219
secured from the Commissioner of Internal Revenue,
Washington 25, D.C. AppUcation for permission to
change the method of valuing inventories must be
made in writing and filed with the Commissioner within
90 days after the beginning of the taxable year in
which it is desired to effect a change.
OTHER BUSINESS DEDUCTIONS
Line 15 — Losses of business property. — You may
deduct losses of business property by fire, storm, or
other casualty, or theft, to the extent not compensated
by insurance or otherwise and not made good by
repairs claimed as a deduction. Attach a statement
showing a description of the property, date acquired,
cost, subsequent improverrJents, depreciation allowed
or allowable since acquisition, insurance, salvage
value, and deductible loss.
Line 16 — Bad debts arising from sales or serv-
ices.— Include debts, or portions thereof, arising from
sales or professional services that have been included
in income, which have been definitely ascertained to
be worthless; or such reasonable amount as has been
added within the taxable year to a reserve for bad
debts. A debt which is deducted as bad and which
reduces your tax must, if subsequently collected, be
returned as income for the year in which collected.
Line 17 — Depreciation and obsolescence. — You
may deduct a reasonable allowance for exhaustion,
wear and tear, and obsolescence of property used in
the trade or business. For additional information
regarding depreciation, especially on new property,
and additional first-year depreciation, see deprecia-
tion section in the instructions for Schedule B (Form
1040). If a deduction is claimed on. account of de-
preciation, fill in Schedule C-1 . In case obsolescence
is included in this deduction, state separately amount
claimed and basis upon which it is computed. The
value or cost of land must not be included in this
schedule, and where land and buildings were pur-
chased for a lump sum, the cost of the building subject
to depreciation must be establishea. The adjusted
property accounts and the accumulated depreciation
shown in the schedule should be reconciled with those
accounts as reflected on your books.
Line 18 — Repairs. — You may deduct the cost of
incidental repairs, including labor, supplies, and other
items, which do not add to the value or appreciably
prolong the life of the property. Expenditures for new
buildings, machinery, and equipment, or for per-
manent improvements or betterments which increase
the value of the property are chargeable to capital
accounts. Expenditures for restoring or replacing
property are not deductible, since such expenditures
are chargeable to capital accounts or to depreciation
reserve depending on how depreciation is charged on
your books.
Line 19 — Depletion of mines, oil and gas wells,
timber, etc. — If a deduction is claimed on account
of depletion, procure from your District Director Form
M (mines and other natural deposits). Form O (oil and
gas), or Form T (timber), fill in and file with return.
If complete valuation data have been filed with
questionnaire in previous years, then file with your
return information necessary to bring depletion sched-
ule up to date.
Line 20 — Amortization. — If you elect the deduc-
tion with respect to the amortization of the adjusted
basis of (a) any emergency facility with respect to
which the Government has issued a certificate of
necessity, or (b) a grain storage facility, a statement
of the pertinent facts should be filed with your return.
(See sections 168 and 169 of the Internal Revenue
Code.)
For the election to amortize research or experi-
mental expenditures not subject to depreciation or
depletion, see section 1 74 of the Code.
For the election to amortize trademark or trade name
expenditures, see section 177 of the Code.
Line 24 — Other business expenses. — Include all
ordinary and necessary business expenses for which
no space is provided in the schedule. Any deduction
claimed should be explained in Schedule C-2. Do
not include cost of business equipment or furniture,
expenditures for replacements, or for permanent
improvements to property, or personal living and
family expenses.
Net operating loss deduction. — Any net operating
loss deduction should be entered on line 3, Part V
of Schedule B (Form 1040). See instructions for that
schedule and submit computation.
Expense account information. — Expense account
allowance means: (a) amounts, other than compensa-
tion, received as advances or reimbursements, and
(b) amounts paid by or for you for expenses incurred
by or on behalf of yourself or your employees, including
all amounts charged through any type of credit card,
for which a deduction is claimed in this schedule.
However, this term does not include amounts paid
for: (a) the purchase of goods for resale or use in your
business; (b) incidental expenses, such as the pur-
chase of office supplies or for local transportation in
connection with an errand; and (c) in the case of
persons supplying legal, accounting, engineering or
other professional services, the expenses which will
be billed directly to the client (however, these persons
should maintain records reasonably sufficient to estab-
lish the business purpose for the expenditure) .
717-015 0-64-15
U.S. GOVERNMENT PRINTtNG OFFfCE : 1961— O-606S12
220
FACSIMILES OF TAX RETURNS. 1961
SCHEDULE D
(Form 1040)
U.S. Treasury Departmeni— Internal Revenue Service
GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY
Attach this Schedule to your income tax return. Form 1040
1961
Name and address as shown on page 1 of Form 1040
Part I— CAPITAL ASSETS
Short-term capital gains and losses — assets held not more than 6 months
1. Kind of property (if necessary, attach state-
ment of descriptive details not shown below)
b. Date acquired
(mo., day, yi.)
c. Date sold
(mo., day, yi.)
d. Gross sales price
(contract price)
e. Depreciation
allowed (or
allowable) since
acquisition or
March 1, 1913
(attach schedule)
1. Cost 01 otuer
basis and cost of
subsequent im-
provements (if not
purchased, attach
explanation)
g. Expense o( sale
h. Gain or loss (d plus e
less 1 plus i)
I
2. Enter yoijr share of net short-term gain (or loss) from partnerships and hdu
ciQri©3
ch statement;
4. Net short-term gain (or loss) fror
n lines 1, 2, an<
i3
Long-term capital gair\3 and losses — assets held more than 6 months
s.
€. Enter the full amount of your share of net long-term gain (or loss) from partnerships and fiduciaries .
7. Capital gain dividends
8. Net long-term aain (or loss) from lines 5,6. ond 7
9. Combine the amounts shown on lines 4 and 8, and enter the net gain (or loss) here
10a. If line 9 shows a GAIN — Enter 50% of line 8 or 50% of line 9, whichever is smaller. (Enter zero if there is a
loss or no entry on line 8.) (See reverse side for computation of alternative tax)
b. Subtract line 1 Oa from line 9
11. If line 9 shows a LOSS — Enter here the smallest of the following: (a) the amount on line 9; (b) taxable Income
computed without regard to capital gains and losses and the deduction for exemptions: or fc) $1 ,000
Part II— PROPERTY OTHER THAN CAPITAL ASSETS
a. Kind ol property (if necessary, attach state-
ment of descriptive details not shown below)
12.
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yi.)
d. Gross sales price
(contract price)
e. Depreciation
allowed (or
allowable) since
acquisition or
March 1, 1913
(attach schedule)
I. Cost or other
basis and cost of
subsequent im-
provements (if nol
purchased, attach
explanation)
g. Expense ol sale
li. Gain or loss (d plus e
less I plus g)
13. Enter your share of non-capital gain (or loss) from partnerships and fiduciaries
14. Net gain (or loss) from lines 12 and 13
Part III— TOTAL GAINS OR LOSSES FROM SALE OR EXCHANGE OF PROPERTY
15. Net gain (or loss) from either line 10b or 11
16. Net gain (or loss) from line 14
17. Total net gain (or loss), combine lines 15 and 16.
Enter here and on line 7, page 1 of Form 1040
sS« — 16— 76C7f-!
FACSIMILES OF TAX RETURNS. 1961
221
COMPUTATION OF ALTERNATIVE TAX
Use only ii the net long-term caintol gain exceeds the net short-teim capital loss, oi if there is a net long-term capital gain only, and yon
are filing (a) a separate return vdth taxable income exceeding $18,000, or (b) a joint return, or as a surviving husband or wife, with taxable
income exceeding $36,000, or (c) as a head of household with taxable income exceeding $24,000.
1. Enter the amount from line 1 Id, page 1 of Form 1040
2. Enter amount frc^n line 10a on reverse side
3. Subtract line 2 from line 1
4. Enter tax on amount on line 3 (use applicable tax rate schedule on page 9 of Form 1040 instructions)
5. Enter 50% of line 2
6. Alternative tax (add lines 4 and 5). If smaller than the tax figured on the amount on line lid, page 1 of Form
1040, enter this alternative tax on line 12, page 1 of Form 1040
INSTRUCTIONS — (References are to the Internal Revenue Code)
GAINS AND LOSSES FROM SALES OR EXCHANGES OF
PROPERTY. — ^Report details in schedule on other side.
"Capital assets" defined. — ^The term "capital assets" means
property held by the taxpayer (whether or not coimected with his
trade or business) but does NOT include —
(a) stock in trade or other property of a kind properly includible
in his inventory if on hand at the close of the taxable year;
(b) property held by the taxpayer primarily for sale to cus-
tomers in the ordinary course of his trade or business;
(c) property used in the trade or business of a character which
is subject to the allowance for depreciation provided in
section 167;
(d) real property used in the trade or business of the taxpayer;
(e) certain government obhgations issued on or after March 1,
1941, at a discount, payable without interest and maturing
at a fixed date not exceeding one year from dote of issue;
(f) certain copyrights, literary, musical, or artistic composi-
tions, etc.; or
(g) accounts and notes receivable acquired in the ordinary
course of trade or business for services rendered or from
the sale of property referred to in (a) or (b) above.
Special rules apply to dealers in securities for determining capital
gain or ordinary loss on the sale or exchange of securities. Certain
real property subdivided for sale may be treated as capital assets.
Sections 1236 and 1237.
If the total distributions to which an employee is entitled under
an employees' pension, bonus, or profit-sharing trust plan, which is
exempt from tax under section 501(a), are paid to the employee in
one taxable year, on account of the employee's separation from
service, the aggregate amount of such distribution, to the extent it
exceeds the amounts contributed by the employee, shall be treated
as a long-term capital gain. (See section 402(a)).
Gain on sale of depreciable property between husband and wife
or between a shareholder and a "controlled corporation" shall be
treated as ordinary gain.
Gains and losses from transactions described in section 1231
feee below) shall be treated as gains and losses from the sale or
exchange of capital assets held for more than 6 months if the total
of these gains exceeds the total of these losses. If the total of these
gains does not exceed the total of these losses, such gains and losses
shall not be treated as gains and losses from the sale or exchange
of capital assets. Thus, in the event of a net gain, all these trans-
actions should be entered in Part I of Schedule D. In the event of
a net loss, all these transactions should be entered in Part II of
Schedule D, or in other applicable schedules on Form 1040.
Section 1231 deals with gains and losses arising from — ■
(a) sale, exchange, or involuntary conversion, of land (includ-
ing in certain cases unharvested crops sold vrith the land)
and depreciable property if they are used in the trade or
business and held for more than 6 months,
(b) sale, exchange, or involuntary conversion of livestock held
for draft, breeding, or dairy purposes (but not including
poultry) and held for 1 yeaz or more,
(c) the cutting of timber or the disposal of timber or coal to
which section 631 applies, and
(d) the involuntary conversion of capital assets held more than
6 months.
See sections 1231 and 631 for specific conditions applicable.
Basis. — In determining gain or loss In case of property acquired
after February 28, 1913, use cost, except as specially provided.
The basis of property acquired by gift after December 31, 1 920, is
the cost or other basis to the donor in the event of gain, but, in the
event of loss, it is the lower of either such donor'.s basis or the fair
market value on date of gift If a gift tax was paid with respect
to property received by gift, see section 1015 (d). Generally, the
basis of property acquired by inheritance is the fair market value
at the date of death. For special cases involving property acquired
from a decedent, see section 1014. In the case of sales and ex-
changes of automobiles and other property not used in your trade
or business, or not used for the production of income, the basis for
determining gain is the original cost plus the cost of permanent im-
provements thereto. No losses are recognized for income tax pur-
poses on the sale and exchange of such properties.
Sole of a personal residence — General rule. — You must
report any gains from the sale or exchange of your residence or
other nonbusiness property, but you may not claim any loss from
the sale of a home or other asset which was not held for the purpose
of producing income. Your gain is the difference between (1) the
sales price and (2) your original cost plus the cost of permanent
improvements. If depreciation was allowed or allowable during
any period because you rented the house or used part of it for
business purposes, the original cost must be reduced by the amount
of depreciation which was allowed or allowable.
Special Rule — Deferring gain when buying new residence. —
You may defer being taxed on the gain from the sale of your princi-
pal residence until the final disposition of the property if all of the
following conditions apply:
(a) You sell or exchange your principal residence at a gain,
(b) Within 1 year after (or before) the sale, you purchase
another residence and use it as your principal residence,
(c) The cost of the new residence equals or exceeds the adjusted
sales price of the old residence.
If, instead of purchasing another residence, you begin construc-
tion of a new residence (either 1 year before or within 1 year after
the sale of your old residence) and use it as your principal residence
not later than 18 months after the sale, the gain on the sale may
be deferred until the final disposition of the property if your costs
(Instructions continaed on reverse side oi duplicate)
069 — 16—76679-1
222
FACSIMILES OF TAX RETURNS, 1961
SCHEDULE D
(Form 1040)
U.S. Treasury Department— Internal Revenue Service
GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY
Attach this Schedule to your income tax return. Form 1040
1961
Name and address as shown on page 1 of Form 1040
Port I— CAPITAL ASSETS
Short-term capital goina and lo33C3 — assets held not more than 6 months
a. Kind of property (if necessary, attach state-
ment of descriptive details not shown below)
1.
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
(contract price)
e. Depreciation
allowed (or
allowable) stnce
acquisition or
March 1, 1913
(attach schedule)
f. Cost or other
basis and cost of
subsequent im-
provements Cif hot
purchased, attach
explanation)
g. Expense of sale
h. Gain or loss (d plus (
less I plus g)
2. Enter your share of net short-term gain (or loss) from partnerships and fiduciaries
3. Enter unused capital loss carryover from 5 preceding taxable years (Attach statement) .
4. Net short-term gain (or loss) from lines 1, 2, and 3
Long-term capital gains and losses — assets held more than 6 months
6. Enter the full amount of your share of net long-term gain (or loss) from partnerships and fiduciaries.
7. Capitol gain dividends
8. Net long-term aain (or loss) from lines 5, 6, and 7
9. Combine the amounts shown on lines 4 and 8, and enter the net gain (or loss) here
10«. If line 9 shows a GAIN — Enter 50% of line 8 or 50% of line 9, whicKever is smaller, (Enter zero if there is a
loss or no entry on line 8.) (See reverse side for computation of alternative tax)
b. Subtract line 1 Oa from line 9
11. If line 9 shows a LOSS — Enter here the smallest of the following: (a) the amount on line 9; (b) taxable income
computed without regard to capital gains and losses and the deduction for exemptions: or (c) $1,000
Port II— PROPERTY OTHER THAN CAPITAL ASSETS
a. Kind of property (i' necessary, attach state-
ment of descriptive details not shown below)
b. Date acquired
(mo, day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
(contract price)
e. Depreciation
allowed (or
allowable) since
acquisition or
Marcfi 1, 1913
(attach schedule)
f. Cost or other
basis and cost of
subsequent Im-
provements (if not
purchased, attach
explanation)
g. Expense of sale
li. Gain or loss (d plus c
less f plus g)
12.
-
13. Enter your share of non-capita
14. Net gain (or loss) from lines 12
gain (or loss]
and 13
from partners
hips and fidud
ories ...
Part III— TOTAL GAINS OR LOSSES FROM SALE OR EXCHANGE OF PROPERTY
15. Net gain (or loss) from either line 10b or 11
16. Net gain (or loss) from line 14
17. Total net gain (or loss), combine lines 15 and 16.
Enter here ond on line 7, poge 1 of Form 1040
10—76678-1
FACSIMILES OF TAX RETURNS. 1961
223
COMPUTATION OF ALTERNATIVE TAX
Use only if the net long-term capital gain exceeds the net sbort-term capital loss, or ii theie is a net long-tenn capital gain only, and you
are filing (a) a separate return with taxable income exceeding $18,000, or (b) a joint return, or as a surviving husband or wife, with taxable
income exceeding $36,000, or (c) as a head of household with taxable income exceeding $24,000.
!. Enter the amount from line 1 Id, page 1 of Form 1040
2. Enter amount from line 10a on reverse side
3. Subtract line 2 from line 1
4. Enter tax on amount on lino 3 (use applicable tax rate schedule on page 9 of Form 1040 instructions)
5. Enter 50% of line 2 _.
6. Alternative tax (add lines 4 and 5). If smaller than the tax figured on the amount on line lid, page 1 of Form
1040, enter this alternative tax on line 12, page 1 of Form 1040
INSTRUCTIONS (Continued fiom reverse side of originul)
attributable to construction during, plus the cost of land acquired
within, the period beginning 1 year before the sole and ending
18 months after the sale equals or exceeds the adjusted sales price
of the old residence. If the adjusted sales price of your old resi-
dence exceeds the cost of your new residence, the gain on the sale
is taxable to the extent of such excess.
The adjusted sale price is the gross selling price less commissions,
selling expenses, and the expenses lor work performed on the
residence in order to assist in its sale, such as redecoroting ex-
penses. Redecorating expenses must be for work performed
during the 90-day period ending on the day on which o controct
to sell is entered into, and must be paid no later than 30 days
after date of sale.
If you have acquired your new residence and used it as your
principal residence, enter in column (h) only the amount of taxable
gain, if any, and attach statement showing the purchase price,
date of purchase, and date of occupancy.
If you have decided to replace, but have not done so, or if you
are undecided, you should enter "None" in column (h). When you
do replace within the required period, you must advise the District
Director, giving full details. When you decide not to replace, or
the period has passed, you must tile an amended return, if you
previously filed a return. Since any additional tax due will bear
interest from the due date of the original return until paid, it is
advisable to file the amended return for the year of sale as promptly
as possible. Form 2119 is available at any Internal Revenue
Service office for reporting the sale or exchange of your residence
or for figuring your new basis.
Losses on securities becoming worthless. — If (a) shares of
stock become worthless during the year or (b) corporate securities
with interest coupons or in registered form become worthless during
the year, and are capital assets, the loss therefrom shall be con-
sidered as from the sale or exchange of capital assets as of the last
day of such taxable year.
Losses on small business stock. — If you had a loss on section
1244 stock which would (but for that section) be treated as a loss
from the sale or exchange of a capital asset, it shall be treated
as a loss from the sale or exchange of an asset which is not a
capital asset to the extent provided in that section.
Nonbusiness debts. — If a debt, such as a personal loan, becomes
totally worthless within the taxable year, the loss resulting therefrom
shall be considered a loss from the sale or exchange, during the
taxable year, of a capital asset held lor not more than 6 months.
Enter such loss in column (h) and describe in column (a) in the
schedule of short-term capital gains and losses on other side. This
does not apply to: (a) a debt evidenced by a corporate security with
interest coupons or in registered form and (b) a debt acquired in
your trade or business.
Limitation on allowable capital losses. — If line 9 shows a
net loss, the loss shall be allowed as a deduction, only to the extent
of the smaller of (1) taxable income of the current year (or adjusted
gross income if tax table is used) or (2) $1,000. For this purpose
taxable income is computed without regard to capital gains or
losses or the deduction lor exemptions. The excess of such allow-
oble loss over the lesser of items (1) and (2) above Is called "capital
loss carryover." The capital loss carryover of each year should
be kept separate, since the law limits the use of such carryover to
the five succeeding years. In offsetting your capital gain and
income of 1961 by prior year loss carryovers, use any capital loss
carryover from 1956 before using any such carryover from 1957
or subsequent years. Any 1956 carryover which cannot be used
in 1961 must be excluded in determining total loss carryover to
1962 and subsequent years.
"Wash sales" losses. — Losses from the sale or other disposition
of stocks or securities are not deductible (unless sustained in con-
nection with the taxpayer's trade or business) if, within 30 days
before or after the date of sale or other disposition, the taxpayer
has acquired (by purchase or by an exchange upon which the
entire amount of gain or loss was recognized by law), or has entered
into a contract or option to acquire, substantially identical stock
or securities.
Losses in transactions between certain persons. — No deduc-
tion is allowable for losses from sales or exchanges of property
directly or indirectly between (a) members of a family, (b) a cor-
poration and an individual (or a fiduciary) owning more than 50
percent of the corporation's stock (liquidations excepted), (c) a
grantor and fiduciary ol any trust, (d) a fiduciary and a beneficiary
oi the same trust, (e) a fiduciary and a fiduciary or beneficiary of
another trust created by the same grantor, or (f) an individual and
a tax-exempt organization controlled by the individual or his
family. Partners and partnerships see Section 707(b).
Long-term capital gains from regulated investment com-
panies.— Include in income as a long-term capital gain the amount
you are notified on Form 2439 which constitutes your share of the
undistributed capital gains of a regulated investment company.
You are entitled to a credit of 25 percent of this amount which should
be claimed on line 1, page 1, Form 1040. Enter such amount
in column (b) and write "Credit from regulated investment com-
pany" in the "Where employed" column. The remaining 75
percent should be added to the basis of your stock.
224
FACSIMILES OF TAX RETURNS, 1961
SCHEDULE F
(Form 1040)
U.S. Treasury Department
Internal Revenue Service
SCHEDULE OF FARM INCOME AND EXPENSES
(Compute social security self-employment tax on Schedule F-1 (Form 1040))
Attach this Schedule to ybur income tax return, Form 1040
1961
Name and address as shown on Form 1040.
Business name and address
Location of farm(s) and number of acres In each farm .
Employer id«ntific«-
tion number, if any
FAKM INCOME FOR TAXABLE YEAR— CASH RECEIPTS AND DISBURSEMENTS METHOD
(Report receipts from sale of livestock held primarily for sale in the applicable column below. Do not include other sales ol livestock held for draft, breeding, or dairy purposes; re^rt
such sales on Schedule D (Form 1040))
SALES OF MARKET LIVESTOCK AND PRODUCE RAISED AND HELD PRIMARILY FOR SALE
Kind
Cattle.
Quantity
I. Amount
Kind
Dairy products. . .
Eggs
Meat products . . .
Poultry, dressed . .
Wool
Honey
Sirup and sugar.
Other (specify):
Horses
Mules
Sheep
Swine
Poultry
Bees
Grain
Hay
Cotton
Tobacco
Vegetables. . . .
Fruits and nuts .
Total of columns 1, 2, and 3. Enter here and on line 1 of summary below $
Quantity
2. Amount
OTHER FARM INCOME
items
Mdse. rec'd for produce
Machine work
Breeding fees
Wood and lumber
Other forest products
Patronage dividends, rebates
or refunds
Agricultural program pay-
ments
Other (specify):
3. Amoaftt
SALES OF PURCHASED LIVESTOCK AND OTHER PURCHASED ITEMS
a. Description
b. Date acquired
c Amount received
d. Cost or other basis
e. Pront (or loss)
$
$
$ -
Total (enter on line 2 of summary below)
$
FARM EXPENSES FOR TAXABLE TEAR («e iiutrnctions)
(Do not include personal or living expenses or expenses not attributable to production of farm income, such as taxes, insurance, repairs, etc., on your dwelling)
Items
Labor hired
Feed purchased
Seed, plants purchased.
Machine hire
Supplies purchased. . .
Repairs, maintenance.
Breeding fees
Fertilizers, lime
Total of columns 1, 2, and 3.
(accrual method)
1. Amount
Items
2. Amount
Veterinary, medicine. . . $..
Gasoline, fuel, oil. . . .
Storage, warehousing.
Taxes
Insurance
Form interest
Utilities
Rent of farm, pasturage
Enter here and on line 4 of summary below (cash method) or line 6, page 2
Items
Freight, trucking
Amortization
Conservation expenses.
Other farm expenses
(specify):
3. Amount
SUMMARY OF INCOME AND DEDUCTIONS— CASH RECEIPTS AND DISBURSEMENTS METHOD
1. Sale of livestock and produce raised
and other farm income
s
$
2. Profit (or loss) on sale of purchased live-
stock and other purchased items
6. Other farm deductions (specify):
3. Gross profits*
$
7. Total deductions
$
8. Net farm profit (or loss) (subtract line 7 from line 3). Enter here and on line 8, page 1, Form 1040. Make your
computation of self-employment income and the self-employment tax on Schedule F-1
$
• Use this amount for optional method of computing net earnings from self-employment. (See line 3, Schedule F-1 (Form 1040))
FACSIMILES OF TAX RETURNS, 1%1
225
DEPRECIATION (see liutrncHoiu)
(Do not include property you and your family occupy as a dwelling, its furnishings, and ottier items used for persona
purposes)
Page 2
1. Kind of property (if buildings, state material
of which constructed). Exclude land and other
nondepreciable property.
2. Date acquired
3. Cost or other basis
(exclude land)
4. Depreciation
allowed (or allow-
able) in prior years
5. Method of comput-
ing depreciation
6. Rate(%)
or life (years)
7. Depreciation for
this year
$_
$ -
$
8. Total (enter on line 5 of summary o
n page 1 (cash method) or line 7, below (accrual
method))
$
Amount of additional first-year depreciation included above.
FARM INCOME FOR TAXABLE YEAR— ACCRUAL METHOD
(Do not include sales of livestock held for draft, breeding, or dairy purposes; report such sales on Schedule D (Form 1040), and omit them from "On hand at beginning of year" column)
Description
(Kind of livestock, crops,
or other products)
On hand at beginning of year
Purchased during year
Raised
during year
Consumed or
lost during
year
Sold during year
On hand at end of year
Quantity
Inventory value
Quantity
Amount paid
Quantity
Quantity
Quantity
Amount received
Quantity
Inventory value
$
$
$
$ -
Totals
$
$ -
$
$
(Enter on line 1(a))
(Enter on line 3)
(Enter on line 4)
(Enteronlinel(b))
SUMMARY OF INCOME AND DEDUCTIONS— ACCRUAL METHOD
1 (a) . Inventory of livestock, crops, and produc
(b). Sales of livestock, crops, and products
(c). Other farm income (specify):
ts at end of year,
during year
$
6. Farm expenses(from page 1)
7. Depreciation (from above). .
$
8. Other farm deductions
(sDecifv);
2. Total
$
3. Inventory of livestock, crops, and prod-
ucts at beginning of year
4. Cost of livestock and products purchased
during year
S. Gross profits (subtract the sum of lines 3 an
d 4 from line 2) * .
$
9. Total Deductions. . . .
$
10. Net farm prof it (or loss) (subtract line 9 from line 5). Enter here and on line 8, page 1, Form 1040. Makeyour
computation of self -employment income and the self -employment tax on Schedule F-1
$
• Use this amount for optional method of computing net earnings from self -employment. (See Line 3, Schedule F-1 (Form 1040))
16— 76680-1
226
FACSIMILES OF TAX RETURNS, 1961
SCHEDULE F-1
(Form 1040)
COMPUTATION OF SOCIAL SECURITY SELF-EMPLOYMENT TAX
ON FARM EARNINGS (For social security)
(See instractiona — poge 2)
1961
► II you had wages of $4,800 or more which were subject to the deduction for social security, do not fill in this Schedule.
► Each self-employed person must file a separate schedule. See instructions, page 2, for joint returns and partnerships.
► If you had net earnings from self-employment from both farm and nonfarm sources, fill in only lines 1 and 2 (line 3, if applicable), and
use separate Schedule C-3 to compute your self-employment tax. Net farm earnings from self-employment should be entered on
line 5(d) of separate Schedule C-3 (Form 1040).
NAME AND ADDRESS (as shown on page 1, Form 1040)
NAME OF SELF-EMPLOYED PERSON (as shown on social security card)
CHOICE OF METHODS. — A farmer must report his net farm earnings for self-employment tax purposes. Net earnings may be com-
puted under the optional method (line 3, below) by a farmer (1) whose GROSS profits are $1,800 or less, or (2) whose GROSS profits
are more than $1,800 and NET profits are less than $1,200. If your GROSS profits from fanning are not more than $1,800 and
you elect to use the optional method, you need not complete lines 1 and 2.
Net farm profit (or loss) from:
(a) Line 8, page 1, Schedule F (cash method), or line 10, page 2 (accrual method)
(b) Farm partnerships
Net earnings from self-employment from farming. Add lines 1 (a) and (b)
Computation Under Optional Method
If gross profits from farming are;* (a) Not more than $1,800, enter two-thirds of the gross profits.
(b) More than $1,800 and the net farm profit is less than $1,200, enter $1,200
•NOTE. — Gross profits from fanning are the total of the gross profits on hne 3, page 1 (cash method), or line 5, page 2 of
Schedule F (accrual method), plus the distributive share of gross profit from farm partnersfiips as explained on page 2.
If line 2 (or line 3, if used) is under $400, do not fill in rest of page.
$
4,800
00
Computation of Social Security Self -Employment Tax
4. The largest amount of combined wages and self-employment earnings subject to
social security tax is
5. Total wages, covered by social security, paid to you during the taxable year. (For
"Covered" wages see "F.I.C.A. Wages" box on Form W-2.) Enter here and on
line 7 of Schedule SE below
6. Balance (Une 4 less hne 5)
7. Self -employment income. Enter here and on line 8 of Schedule SE below your choice of EITHER:
(a) REGULAR METHOD.— The smaller of line 2 or 6
(b) OPTIONAL METHOD.— The smaller of line 3 or 6
8. Self-employment tax — if line 7 is $4,800, enter $216.00; if less, multiply the amount on line 7 by 4V^%
Enter this amount here and on line 13, page 1, Form 1040
16—76880-1
Imporlcmt. — The amounts reported on the form below are for your social security account. This account is used in figuring
any benefits, based on your earnings, payable to you, your dependents, and your survivors. Fill in each item
accurately and completely, but do not detach.
SC:HED1TLE SE (Form 1040)
U.S. Treasury Department
Internal Revenue Service
U.S. REPORT OF SELF-EMPLOYMENT INCOME
For crediting to your social security account
1961
Indicate year covered by this return (even though income was received only in part of year):
- (Z^alendar year 1961 0 or other taxable year beginning 1961, ending .
" If less than 12 months, was short year due to (a) L3 Death, or (b) LJ Change in accounting period, or
(c) D Other.
FARM ACTIVITIES SUBJECT TO SELF-EMPLOYMENT TAX (Raising Uvestock, custom harvesting, etc.)
FARM ADDRESS (rural route, post office. Slate)
SOCIAL SECURITY ACCOUNT
4. NUMBER OF PERSON NAMED
■ IN ITEM 5 BELOW
PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD
PRINT OR TYPE HOME ADDRESS (number and street, or rural route)
(City or town, postal sone numkjer. State)
PLEASE DO NOT WRITE IN THIS SPACE
CHECK HERE IF YOU USE
OPTIONAL METHOD
D
ENTER AMOUNT FROM
S. UNE 2 (LINE 3
IF OPTION USED) ... $
_ ENTER WAGES, IF
7. ANY, FROM
UNE 5... $
_ ENTER AMOUNT
8. FROM
LINE 7 $
16 — 76680-1 U.S. GOVCHNMENT PHINTINS OFFICE
FACSIMILES OF TAX RETURNS, 1961
227
SOCIAL SECURITY SELF-EMPLOYMENT TAX INSTRUCTIONS
Page 2
Individuals deriving income from farming operations ore
subject to self-employment tax. See page 1 of this form for com-
putation of earnings from self-employment and self-employment
tax. This tax must be paid regardless of age and even though
the individual is receiving social security benefits.
Optional method for computing net earnings from self-
employment from farming. — If a farmer's gross profits for
the year from farming are not more than $1,800, he may report
two-thirds of his gross farm income instead of his actual net
earnings from farming. If his gross profits from farm self -employ-
ment are more than $1,800 and his actual net earnings from
farming are less than $1,200, he may report $1,200. For the
purpose of the optional method, a partner should compute his
share of gross profits from a farm partnership in accordance
with the partnership agreement. In the case of guaranteed
payments, his share of the partnership's gross profits is his guar-
anteed payments plus his share of the gross profits after such
gross profits are reduced by all guaranteed payments of the
partnership.
SHARE-FARMING ARRANGEMENTS
An individual who undertakes to produce a crop or livestock
on land belonging to another for a proportionate share of the
crop or livestock produced, or the proceeds thereof, is con-
sidered to be an independent contractor and a self-employed
person rather than an employee. His net earnings should be
reported on Schedules F and F-1 (Form 1040) for income tax and
self-employment tax purposes.
Form rentals. — Rental income from a farm counts for social
security purposes if the arrangement provides for material
participation by the landlord and he does participate materially
in the production of the crop or hvestock or in the management
of the production of one or more farm products. Such rental
income is form earnings and should be reported on page 1 or 2
of Schedule F. "Material participation" means the taking of
an important part in the actual production or in the making of
management decisions. If there was no material participation,
report such rental income in Part IV of Schedule B (Form 1040).
MORE THAN ONE TRADE OR BUSINESS
If an individual is engaged in farming and in one or more
other trades or businesses, his net earnings from self-employment
are the combined net earnings from self-employment of all his
trades or businesses. Thus, the loss sustained in one trade or
business will operate to reduce the income derived from another
trade or business. In such cases, use both Schedule F (Form
1040) and Schedule C (Form 1040) to determine net profit from
the farm and nonfarm activities, respectively. Moke the com-
bined computation of self-employment tax on page 1 of Sched-
ule C-3 (Form 1040). Fill in Schedule F-1 (Form 1040) through
line 3.
JOINT RETURNS
Where husband and vrife file a joint income tax return,
page I of this Schedule should show the name of the one with
self-employment income from farming. Where husband and
wife each had self -employment income, a separate Schedule F-1,
or a separate Schedule C-3, whichever is appropriate, must be
filed by each. However, the total of the amounts shown as
profit (or loss) from all businesses should, for income tax pur-
poses, be reported on line 6 or 8, on page 1, Form 1040, and
the combined seU-employment tax should be entered on line 13,
page 1, of Form 1040.
COMMUNITY INCOME
For the purpose of computing net earnings from self-employ-
ment (but not for income tax), if any of the income from a trade
or business is community income, all the income from such
trade or business is considered the income of the husband unless
the wife exercises substantially all the management and con-
trol of the trade or business, in which case all of such income
is considered the income of the wife. (Also see instructions on
partnerships which follow.)
If separate income tax returns are filed by husband and
vrife. Schedules F and F-1 or Schedules C and C-3, whichever
are appropriate, must be attached to the return of the one with
self-employment income. Community income included on such a
schedule must, however, be allocated, for income tax purposes
between the two returns (on line 6 or line 8, page I, Form 1040)
on the basis of the community property laws.
PARTNERSHIPS
In computing his combined net earnings from self-employment,
a partner should include his entire share of such earnings from
a partnership including any guaranteed payments. No part of
that share may be allocated to the partner's wife (or husband)
even though the income may, under State law, be community
income. However, in the case of a husband and wife farm
partnership, hke other partnerships, the distributive share of
each must be entered as partnership income in Part V of Sched-
ule B for income tax purposes, and on line 1(b), page I, of
separate Schedule F-1 for self -employment tax purposes. (Use
separate Schedule C-3, page 1, to report nonfarm income for
social security purposes.)
Note: If a member of a continuing partnership dies, a por-
tion of the deceased partner's distributive share of the partner-
ship's ordinary income (or loss) for the taxable year of the
partnership in which he died must be included in the partner's
net earnings from self-employment. In such cases consult your
nearest Internal Revenue Service office as to how to report.
EXCLUSIONS FROM SELF-EMPLOYMENT
In determining the amount of net farm earnings from self-
employment the following items should be excluded:
Real estate rentals. — Rentals from real estate, including any
personal property that is leased with the land. This includes rent-
als received in cash or crop shares. These amounts should be re-
ported in Part IV of Schedule B. See, however, "Farm Rentals"
under "Share-Farming Arrangements" on this page.
Property gains and losses. — Gains and losses from the sale,
exchange, or involuntary conversion of capital assets and
other property which is not held primarily for sale to customers.
These amounts should be reported on separate Schedule D
(Form 1040).
Net operating losses. — In determining the net earnings
from self-employment, no deduction for net operating losses of
other years shall be allowed. Such deduction should be entered
on line 3, Part V of Schedule B.
Other items. — Any other item of income or expense which
was included in line 2 and which does not enter into the com-
putation of net farm earnings from self-employment should be
eliminated from hne 2 and an explanation attached.
SCHEDULE SE (FORM 1040)
Schedule SE, which is the lower portion of page I of Sched-
ule F-1, provides the Social Security Administration with the in-
formation on self-employment income necessary for computing
benefits under the social security program.
To assure proper credit to your account, enter your name
and social security account number on Schedule SE (Form 1040)
exactly as they are shown on your social security card. If you
do not have a social security account number, you must get one.
These account numbers are obtainable from any Social Security
district office. Your local post office will give you the address.
Do not delay filing your return beyond its due date.
Regardless of whether joint or separate returns are filed
by husband and wife. Schedule SE (Form 1040) must
show only the name of the one with self-employment
income. However, if both had net earnings frora self-
employment, a separate Schedule SE must be filed by
each.
16—76680-1
U.S. GOVERNMENT PRI NTINC OFFICE
228
FACSIMILES OF TAX RETURNS, 1961
INSTRUCTIONS
FOR
SCHEDULE F
(FORM 1040)
U.S. Treasury Department-Internal Revenue Service
ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS
FOR PREPARING SCHEDULE OF FARM INCOME AND EXPENSES
1961
To assist fanners, separate Schedules F and F-1 (Form
1040) are provided and should be used by all farmers for
income tax and self -employment tax purposes.
EMPLOYER IDENTIFICATION NUMBER
If you have employees subject to social security tax
(F.I.C.A.), enter your employer identification number
as it appears on Form 943, Employer's Armual Tax Re-
turn for Agricultural Employees.
METHOD OF ACCOUNTING
Farmers may compute their income either on the cash
receipts and disbursements method or on an accrual
method, but whichever method is adopted in fiUng their
first return must be followed until the consent of the
Commissioner of Internal Revenue, Washington 25, D.C.,
is received to change the method.
CASH RECEIPTS AND DISBURSEMENTS METHOD
A farmer using the cash receipts and disbursements
method shall include in his income for the taxable year
(1) the amount of cash and the value of merchandise
or other property received from the sale of hvestock and
produce which were raised during the taxable year
or prior years, (2) the profits received from the sale of
any hvestock and other items which were purchased,
and (3) income received from all other sources. The
income from farming should be reported on page 1 of
Schedule F. Farm expenses will be the actual amounts
paid out during the taxable year plus deductions such as
depreciation, depletion, amortization, etc.
ACCRUAL METHOD
For a farmer using an accrual method, the gross
profits are obtained as indicated in summary of income
and deductions on page 2 of Schedule F. Farm ex-
penses will be the actual expenses incurred during the
year, whether paid or not.
Farmers who compute income on an accrual method
and use inventories may value their inventories accord-
ing to the "farm-price method," in addition to other
methods, which provides for the valuation of inventories
at market price less direct cost of disposition. Farmers
raising livestock may value their inventories of animals
according to either the "farm-price method" or the
"vmit-Uvestock-price method."
If the use of the "farm-price method" of valuing inven-
tories for any taxable year involves a change in method
of valuing inventories from that employed in prior years,
permission for the change shall first be secured from
the Commissioner.
INCOME
All farm income from whatever source must be re-
ported in Schedule F or in Schedule D (Form 1040).
Anything of value received instead of cash, such as
groceries received in exchange for produce, must be
treated as income to the extent of its market value.
The value of farm produce consumed by the farmer
and his family need not be reported as income, but
expenses incurred in raising such produce must not be
claimed as deductions.
Recoveries from insurance on growing crops should
be included in income.
A farmer, who rents all or a part of his crop land on a
crop share basis, under a bona fide rental agreement,
and who receives crop shares as rent, shall report the
crop shares as rental income only for the year in which
they are reduced to money, or the equivalent of money.
If a farmer pledges commodities as security for a loan
from the Commodity Credit Corporation, income is not
considered received until the pledged commodities are
sold. However, a farmer may elect to include in income
amounts received during the year as loans from the
Corporation. If he does so elect he should file with his
return a statement showing details of such loans, and
he must continue to report similar loans as income until
he receives permission from the Commissioner to change
his method of accounting.
Report gains and losses from sales or exchanges of
capital assets and other property in separate Schedule D
(Form 1040).
The term "farm" embraces the farm in the ordinarily
accepted sense, and includes stock, dairy, poultry, fruit,
truck farms, and all land used for farming operations.
A person cultivating or operating a farm for recreation
or pleasure, the result of which is a continual loss from
year to year, is not regarded as a farmer.
Patronage dividends received from cooperatives in
cash or its equivalent are to be included in farm income
to the extent of their fair market value in the year re-
ceived. Documents such as negotiable instruments and
capital stock are considered to have a fair market
value at the time of receipt unless it is clearly establish-
ed to the contrary. However, any revolving fund certif-
icate, retain certificate, letter of advice, or similar docu-
ment, which is payable only in the discretion of the
cooperative association, or which is otherwise subject to
conditions beyond your control, are to be included in
income only in the year cash or other property becomes
subject to payment on demand, regardless of your ac-
counting method. Dividends received on purchases of
capital assets or depreciable property used in farming
are not included in income, but the purchase price of
such items must be reduced accordingly. Dividends you
receive on nonbusiness purchases are not included in
income.
The following situations may be treated as involun-
tary conversions provided you purchase similar property
within the replacement period (generally within one
year after the year in which you first realize gain): (1)
livestock which are destroyed by or on account of dis-
ease, or sold or exchanged because of disease, (2) land
lying within an irrigation project which is sold or dis-
posed of to meet acreage limitations under Federal rec-
lamation laws, and (3) livestock (other than poultry)
held for draft, breeding, or dairy purposes which are
sold or exchanged solely on account of drought in ex-
cess of the number which would be sold under usual
business practices.
EXPENSES AND OTHER DEDUCTIONS
In general, a farmer who operates a farm for profit
is entitled to deduct from gross income as necessary
expenses aU amounts actually expended in carrying on
the business of farming, except those which represent
capital investment. The following is a Ust of such
expenses (taken from the classification appearing on
page 1 of Schedule F, though any other equally descrip-
tive classification may be used):
Labor hired. — Amounts paid for regular farm labor,
piecework, contract labor, and other forms of hired
FACSIMILES OF TAX RETURNS, 1961
229
labor. Do not deduct the value of your own labor or
that of your wife or family. Only that part of the board
which is purchased for hired labor should be deducted.
The value of products furnished by the farm and used in
the boafd of hired labor is not deductible. However,
the cost of rations purchased for laborers or share-
croppers is deductible. Do not deduct amounts paid to
persons engaged in household work except to the extent
that the services of such persons are used in boarding
and otherwise caring for farm laborers. Amounts paid
for services of such employees engaged in caring for the
farmer's own household are not deductible.
Feed purchased. — Cost of grain, hay, silage, mill
feeds, concentrates, and roughages purchased, and
amounts paid for grinding, mixing, and processing of feed.
Machine hire. — Amounts paid for threshing, combin-
ing, silo fiUing, bahng, ginning, and other machine hire.
Supplies purchased. — Cost of twine, spray materials,
poisons, disinfectants, cans, barrels, baskets, egg cases,
bags, and other similar farm suppUes purchased.
Repairs and maintenance. — Amounts expended
for repairs and maintenance of farm buildings (except
your dwelling), of fences, drains, and other farm im-
provements, and for repairs and maintenance of farm
machinery and equipment; cost of ordinary tools of short
life or small cost such as shovels, rakes, etc. Amounts
paid for replacements of, or additions to, farm machin-
ery, farm buildings, or other farm equipment of a
permanent nature are not deductible.
Fertilizers and lime. — Cost of commercial fertilizers,
lime, and manure purchased during the year, the benefit
of which is of short duration. The cost of fertilizer, lime
or other materials used to enrich, neutralize, or condi-
tion land used in farming may be either capitalized or
deducted as an expense.
Taxes. — State and local taxes. Do not deduct Fed-
eral income taxes; estate, inheritance, legacy, succession,
and gift taxes; nor taxes assessed for any improvement
or betterment tending to increase the value of the prop-
erty assessed. Do not deduct taxes on your dwelHng or
household property and other taxes not related to the
business of farming.
Insurance. — Cost of all insurance on farm buildings
(except your dwelling) and on improvements, equipment,
crops, and livestock.
Farm interest. — Interest paid on farm mortgages and
other obhgations incurred in carrying on farming.
Utilities. — The farm share of the expenditures for
water rent, electricity, telephone, etc. Do not deduct
personal expenses.
Rent of farm, port of farm, or pasturage. — Rent
paid in cash. A tenant farmer paying rent to his land-
lord in the form of crops raised on the farm (under a
crop share agreement) may not deduct as rent the value
of the crop given to the landlord, but the tenant may
deduct all amounts paid by him in raising the crop.
Conservation expenses. — You may deduct certain
expenditures made by you (including any amount paid
on any assessment levie^d by a soil or water conservation
or drainage district to defray expenditures made by such
district) for soil or water conservation and the preven-
tion of erosion if such expenditures are in respect of
land used by you in your business of farming.
The term "expenditures" for this purpose means ex-
penditures (a) for the treatment or moving of earth, includ-
ing but not limited to, levehng, grading, terracing, and
contour furrowing; (b) the construction, control, and pro-
tection of diversion channels, drainage ditches, earthen
dams, watercourses, outlets, and ponds; (c) the eradica-
tion of brush; and (d) the planting of wdndbreaks. You
may not deduct expenditures for the construction, instal-
lation, or improvement of facilities which are subject to
the allowance for depreciation or expenses which are
deductible elsewhere.
The allowable deduction for any one year may not
exceed 25 percent of your gross income from farming,
but any excess may be carried over to succeeding years
with the same Umit applying to those years. The phrase
"gross income from farming" means the gross income of
the farmer from the business of producing crops, fruits
or other agricultural products or raising Uvestock; it
includes such income from a farm other than the one on
which expenditures for soil and water conservation, or for
the prevention of erosion, were made.
To claim a deduction for these expenditures you must
(a) elect to do so for the first taxable year for which
such expenditures are paid by claiming such deduction
on your return; or, (b) secure consent from the District
Directot of Internal Revenue for any other year. Once
you have elected to do so, you must continue to treat
such expenditures as deductions in all future taxable
years unless you secure consent from the District Director
to change.
Other farm expenses. — Fees paid for advertising
farm products; expenditures for stamps, stationery, ac-
count books, and other office suppHes purchased for farm
use; expenditures for travel in connection with the farm
and similar expenditures. Amounts expended for pur-
chase of automobiles, farm machinery, farm buildings,
or other farm equipment of a permanent nature are not
deductible.
Depreciation. — Allowance for depreciation of build-
ings, improvements, machinery, or other farm equipment
of a permanent nature. Similar assets may be grouped
together as one item for reporting purposes in the depre-
ciation schedule on Schedule F. In computing depreci-
ation do not include the value of farm land or land on
which farm buildings are located. Do not deduct repairs
or depreciation on the dweUing you occupy or on your
personal or household equipment. Do not claim depre-
ciation on Hvestock or any other property included in your
inventory. Depreciation, however, may be claimed on
livestock acquired for work, breeding, or dairy purposes
which are not included in your inventory of Uvestock
purchased or raised for sale. See page B-3 of the
instructions for Form 1040 for methods of computing
depreciation.
Losses. — Losses of farm buildings, machinery, and
other farm property not included in your inventory, to
the extent not compensated by insurance or otherwise.
Losses of property included in your inventory are taken
care of by the reduced amount of the inventory at the
end of the year. The total loss of a prospective crop
by frost, storm, flood, or fire, is not deductible. When
using the cash method, the value of animals raised
by you and lost by death is not deductible, while in
the case of animals purchased and lost by death, the
cost less depreciation allowed or allowable is deductible
to the extent the loss is not compensated by insurance or
otherwise. Do not deduct personal losses.
Amortization. — If you elected the deduction with re-
spect to the amortization of the adjusted basis of a
grain storage facility, enter the allowable portion here.
Net operating loss deduction. — Any net operating
loss deduction should be entered on line 3, Part V of
Schedule B (Form 1040). See page B-3 of the instruc-
tions for Form 1040.
U.S. GOVERNMENT PRINTING OFFICE : 1961— O-600594
INDEX
[Asterisk (») indicates new item]
Page
Adjusted gross income 21, 26, 34-, 35, 38, 53, 75
Comparative data 3
(Jumulated distribution 32, 33
Form 1040A 13, 54-
■s^ylarginal tax rates 146-148
Marital status • 11, 43, 48, 75-80
Returns with:
Alternative tax computation 74
Dividends in Schedule B 69
Itemized deductions 37, 55, 79, 80
Normal tax and surtax 74
Standard deduction 77, 78
Standard metropolitan areas... 13, 116, 117, 120-145
States 88, 90-115
Age 65 or over exemptions 11, 26
Alternative tax computation 21, 74, 87, 160, 161,
167, 168
Applicable tax rates 28, 146-171
Average income tax 74
*Blindness exemptions 11, 26
Business or profession, profit and loss 23, 34, 35,
38, 43, 48, 69
Comparative data 3
^^feirginal tax rates 146-148
Percent distribution 53
Standard metropolitan areas 13, 116, 117
States 88
Capital assets, gain and loss from sales of 23, 34,
35, 38, 43, 48
Comparative data 3, 9
••ftlarglnal tax rates 146-148
Percent distributions 4, 53
Returns with dividends in Schedule B 69
Standard metropolitan areas 13, 116, 117
States 88
Capital gains and losses 9, 85-87
Capital loss carryover 9, 23, 85-87
Classifications and terms 21-29
Comparative data 3, 4, 9, 11, 13, 14
Comparability of data:
No adjusted gross income returns 21
Pensions and annuities 7
Rents and royalties 24, 25
Credit on 1962 tax 28, 42, 47, 52, 73
Cumulated income and tajc 32, 33
Deficit in adjusted gross income 26
Dependents exemptions 11, 26
Description of the sample and limitations of the
data 14-21
Page
Dividends 4
After exclusions 5, 23, 34, 36, 39, 44, 49
Comparative data 3
^^larginal tax rates 146-148
Patterns of income 58-68
Percent distributions 4, 53
Returns with dividends in Schedule B. • . . 69-73
Standard metropolitan areas 13, 116, 117
States 88
Exclusions 4, 5
Received 4, 5
Standard metropolitan areas 116, 117
States 88
Tax credit 27, 41, 46, 51
Itemized deductions returns 56
Returns with dividends in Schedule B. . . . 72
Estates and trusts, income and loss 25, 34, 37, 40,
45, 50
Comparative data 3
Percent distributions 4, 53
Returns with dividends in Schedule B 71
Excess social security tax 27, 28, 42, 47, 52, 73
Form 1040A 54
Excludable sick pay 4
Exemptions 11, 26, 40, 75, 81-84, 187
Age 65 or over 11, 26
Age and blindness 81
Blindness 11
Dependents 11
Form 1040A 13, 54
Itemized deductions returns 55, 79, 80
Marital status 45, 50, 79-84
Other than age or blindness.. 13, 22, 81-84, 90-115,
120-145
Returns with dividends in Schedule B 71
Standard deduction returns 77, 78
Standard metropolitan areas 13, 120-145
States 90-115
Taxpayer and spouse 11
Explanation of classifications and terms 21-29
Facsimiles of return forms 191-229
Filing requirements 13, 14, 187
Foreign taxes paid tax credit 27, 41, 46, 51, 72
Itemized deductions returns 56
Form 1040 14
Form 1040A 13, 54
Comparative data 14
Dividends in other income 4
Marital status 13
Other sources 25
Form 1040W 14
281
232
INDEX
Gross income.
Page
34, 1B7
H
Head of household returns 11, 22, 76, 78, 80
Exemptions 83
^^farginal tax rates 148, 155-157
Alternative tax computation returns.... 161, 171
Normal tax and surtax returns 159, 166
Tax generated at tax rates 173
Historical data, 1952-1961 176-184
Average income tax 179
Itemized deductions 180
Sources of income and loss 176, 180-182
States 183, 184
Income and loss. (See Adjusted gross income.)
Income attributable to several tax years 25
Income tax after credits 27, 41, 75
Alternative tax computation returns. . . . 74, 160, 161
Comparative data 3
Cumulated distribution 32, 33
Form 1040A 13, 54
Itemized deductions returns 56, 79, 80
^4iJarglnal tax rates 158-161
Marital status 11, 46, 51
Normal tax and surtax returns 74, 158, 159
Returns with dividends in Schedule B 72
Returns with Income tax 74
Standard deduction returns 77, 78
Standard metropolitan areas 13, 118-145
States 89-115
Income tax before credits 11, 27, 41, 46, 51
Alternative tax computation returns 160, 161
Itemized deductions returns 55
J^ferginal tax rates 158-161
Normal tax and surtax returns 158, 159
Returns with dividends in Schedule B 72
Interest received 23, 34, 36, 39, 44, 49
<4ilarginal tax rates 146-148
Patterns of income 58-68
Percent distributions 4, 53
Returns with dividends in Schedule B 70
Standard metropolitan areas 13, 118, 119
States 89
*Type of payer 4-6
Itemized deductions returns 21, 25, 26, 34, 37, 55,
56, 79, 80
Comparative data 9, 14
*4larginal tax rates 146-148
Percent distribution 11
Size of deductions 22, 57
Page
Laws, Synopsis 186
Life-expectancy method. (See Pensions and
annuities. )
Long-term capital gains and losses 23, 85-87
M
^ftfeirginal tax rates 28, 146-171
Alternative tax oomputation returns 160, 161,
167-171
Head of household returns... 148, 155-157, 159, 161,
166, 171
Joint returns and returns of surviving
spouse 146, 149-151, 158, 160, 164, 169
Normal tax and surtax returns 158, 159, 162-166
Separate returns of husbands and wives and
of single persons not head of household or
surviving spouse 147, 152-154, 159, 161, 165,
170, 171
Marital status of taxpayer.. 11, 13, 22, 75-84
Multiple support exemption 26
N
Net operating loss deduction 25, 34, 37, 40, 45
New data 50, 71
Blindness exemptions 11
Computation of rental income 7, 8
Marginal tax rates 11, 146-171
Size of sources not supported by Schedule B. 4, 10
Type of payer of interest 4, 5
No adjusted gross income returns 14, 21, 34
Nonbusiness deductions. (See itemized deductions.)
Number of returns. (See specific type of return
or classification.)
Nontaxable returns 21
Normal tax and surtax returns 21, 74, 87, 158, 159,
162, 166
One-half excess long-term capital gain. . . . 23, 160, 161,
167, 169-171
Optional tax table 14
Other areas 22, 88, 89
Other sources of income and loss.... 25, 34, 37, 40, 45,
50
Comparative data 3
Form 1040A 13, 25, 54
Patterns of income 58-68
Percent distributions 4, 53
Returns with dividends in Schedule B 71
Other tax credits 27, 41, 46, 51, 56, 72
Overpayment of tax 28, 42, 47, 52, 73
Joint returns of husbands and wives. . . 11, 22, 43-47, 75
Exemptions 81, 82
Form 1040A 13
Itemized deductions returns 79
Standard deduction returns 77
Standard metropolitan areas. ...13, 116, 117, 120-145
States 88, 90-115
Joint returns and returns of surviving spouse. . . 11, 22
■•etorginal tax rates 146, 149-151
Alternative tax computation 160, 169
Normal tax eind surtax 158, 164
Tax generated at tax rates 172
Partnership, profit and loss 23, 34, 37, 40, 45, 50
Comparative data 3
Percent distributions 4, 53
Returns with dividends in Schedule B 71
Standard metropolitan areas 13, 118, 119
States 89
Patterns of income 58-68
Payments on 1961 declarations 28, 42, 47, 52, 73
Pensions and annuities 5, 7, 24, 34, 36, 39, 44, 49
Comparative data. 3
Percent distributions 4, 53
Returns with dividends in Schedule B. ...... . 70
INDEX
288
Page
Property other than capital assets. (See Sales
of property other than capital assets.)
Percent distributions 3, 4, 11, 13, 32, 33, 53,
158-161
Refund of tax •• 28, 42, 47, 52, 54, 73
Rents, income and loss 24, 34, 36, 39, 44, 49
Comparative data 3
^Computation of income 7, 8
Percent distributions 4, 53
Returns with dividends in Schedule B 70
Standard metropolit£in areas 13, 118, 119
States 89
Requirements for filing 13, 14, 187
Retirement income tax credit 27, 41, 46, 51, 56, 72
Return forms for reporting income 14, 191-229
Returns with dividends in Schediile B 69-73
Returns with income tax 74
Returns with normal tax and surtax 21, 74, 87, 158,
159, 162, 166
Returns with taxable income 146-171
Royalties, income and loss 25, 34, 36, 39, 44, 49
Comparative data 3
Percent distributions 4, 53
Returns with dividends in Schedule B 70
Standard metropolitan areas 13, 118, 119
States 89
Salaries and wages (net) 4, 22, 34, 35, 38, 43, 48
Comparative data 3
Form 1040A 13, 54
^^larginal tax rates 146-148
Patterns of income 58-68
Percent distributions 4, 53
Returns with dividends. in Schedule B 69
Standard metropolitan areas 116, 117
States 88
Sales of capital assets. ( See Capital assets,
gain and loss from ssiles of. )
Sales of property other than capital assets 23, 34,
35, 38, 43, A8, 69
Sample description 14-21
Self-employment fax 3, 41, 46, 51, 56, 72
Tax rate 27, 187
Separate returns of husbands and wives 11, 22, 75
Exemptions
Form 1040A
Itemized deductions returns.
Standard deduction returns
Separate ret\jms of husbands and wives and of
single persons not head of household or sur-^
viving spouse
■»<Marginal tax rates 147,
Alternative tax computation retxirns....
Normal tax and surtax returns 159, 165
Tax generated at tax rates 173
Short-term capital gains and losses 23, 85-87
Sick pay exclusion 4
Single persons not head of household or surviv-
ing spouse, returns of 11, 22, 48-52, 76
Exemptions 84
Form 1040A 13
Itemized deductions returns 80
Standard deduction returns 78
Social security tax. (See Excess social secu-
rity tax. (See Excess social security tax.)
Sources of income and loss. (See Adjusted gross
Income.)
82
13
79
77
11.
, 22
152,
154
161,
170
Page
Sources of data 3, 13, 14
Sources not supported by Schedxile B 9, 25, 34, 37,
40, 43, 56
Not over $200 of dividends and interest 4
*Size of imsupported sources 10
Standard deduction returns 14, 21, 34, 77, 78
Standard metropolitan areas 11, 13, 22, 116-145
States 22, 88-115
Support test for exemption 26
Surviving spouse returns 11, 22, 76
Exemptions 33, 84
Itemized deductions returns 80
Standard deduction returns 78
Synopsis of laws 187
Tax base ( see al so Taxable income) 11, 28, 29, 172,
173
Tax computation schedules 11
Tax credits 27, 41, 46, 51
Itemized deductions returns 56
^Marginal tax rates:
Alternative tax computation returns.... 160, 161
Normal tax and surtax returns 158, 159
Returns with dividends in Schedule B 72
Tax due at time of filing 28, 42, 47, 52, 54, 73
Tax generated at tax rate 172, 173
Tax rates:
Applicable 28, 146-171
Classes 22
Classifications 28, 29
^^larginal 28, 146-171
Self-employment 27, 187
Social security 28
Tax generated 28, 29, 172, 173
Tax tables returns 14
Tax withheld 27, 28, 42, 47, 52, 73
Form 1040A 54
Taxable and nontaxable returns
Taxable income 11, 26-28, 41,
Comparative data
Ciumilated distribution 32,
Form 1040A 13,
Head of household returns 148, 155, 166, 171
Joint returns and returns of surviving
spouse 146, 149, 164, 169
■i^ferginal tax rates 146-171
Marital status 11, 46, 51, 75-80
Returns with:
Alternative tax computation. .».. .. 74, 160, 161,
167-171
Dividends in Schedule B 72
Itemized deductions 55, 79, 80
Normal and surtax 74, 158, 159, 162-166
Standard deduction 77, 78
Separate returns of husbands and wives of
single persons not head of household or
surviving spouse 147, 152, 165, 170
Standard metropolitan areas 13, 118-145
States
Taxpayers exemptions
Taxpayments
3-year method. (See Pensions and annuities.)
Total itemized deductions 37, 55, 57,
Types of tax
^<Types of payers of interest
21
75
3
33
54
89-
-115
11.
26
27,
, 28
.46-
-148
21
4-6
Withheld income tax 27, 28, 42, 47, 52, 73
Forms 1040A 54
U. S. GOVERNMENT PRINTING OFFICE : 1964 O - 717-015
s
TATISTICS OF INCOME
Publications in Preparation
Corporation income Tax Returns with accounting periods ended July 1961- June 1962
Income statement and balance sheet information, net income, statutory special deductions,
income subjectto tax, income tax, and distributions :o stockholders. Depreciation methods,
corporations owned 50 percent or more by anyone stockholder, types of tax payments, and
sales of property used in trade or business. Classifications by industrial group, month
accounting period ended, and Internal Revenue District. Size classifications by total assets,
business receipts, net income, income taxed at normal tax and surtax rates, and income
tax. Ratio distributions by size of net worth to total assets, and inventory change. Separate
information for returns with net income, consolidated returns, and returns of small
business corporations electing to be taxed through shareholders. Historical summary,
1952-53 through 1961-62.
Foreign Income and Tax reported in foreign tax credit schedules of domestic corporation
income tax returns with accounting periods ended July 1961 -June 1962
Taxable income from foreign sources, foreign dividends received, foreign income tax paid
or deemed paid, net income, income subject to tax, U.S. income tax, and foreign tax credit
against the U.S. income tax. Classifications by industrial group and foreign country or
area. Size classifications by total assets, net income, and U.S. income tax. Foreign tax
credit and other information reported on Western Hemisphere trade corporation returns.
Historical summary.
U. S. Business Tax Returns with accounting periods ended July 1961-June 1962
SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS
Receipts, profits, losses, income, and deductions for sole proprietorships, partnerships,
and corporations; balance sheet items for partnerships and corporations. Frequency data
for income and deduction items and business ratios for sole proprietorships and partner-
ships. Classifications by industry, size of business receipts, size of net profit or loss,
and size of total assets. Historical data for selected years.
Individual income Tax Returns for 1962, Preliminary
Sources of income, adjusted gross income, itefliized deductions (by type), exemptions,
taxable income, income tax, tax credits, self-employment tax, tax withheld, and tax-
payments, by size of adjusted gross income. Taxable income and tax by tax rates.
Selected sources of income by States.
Fiduciary, Gift, and Estate Tax Returns filed during 1963
FIDUCIARY INCOME TAX RETURNS FOR 1962: Sources of income, deductions,
exemptions, income tax, tax credits, and taxpayments. Classifications by bank and nonbank
administered trusts and estates, size of total income, tax rate, tax status, type of tax, and
States. Historical data 1952-1962.
GIFT TAX RETURNS: Total gifts, exclusions, deductions, specific exemption, and gift
tax. Classifications by type of gift, size of taxable gift and total gift, tax rate, tax status,
recurrent donors, consent status, and States.
ESTATE TAX RETURNS: Gross estate, deductions, exemption, estate tax, tax credits,
real estate, stocks, bonds, life insurance, annuities, executors' commissions, attorneys'
fees and funeral expenses. Classifications by type of property, tax status, size of gross
estate and net estate, method of estate valuation, and States. Historical data 1951-63.
Recent Publications
Corporation Income Tax Returns with accounting periods ended July 1961-June 1962,
Preliminary
U. S. Business Tax Returns with accounting periods ended July 1961-June 1962, Sole
Proprietorships, Partnerships, and Corporations, Preliminary
Fiduciary, Gift, and Estate Tax Returns filed during 1961
Statistics of Income publications are for sale by the Superintendent of Documents,
U. S. Government Printing Office, Washington, D. C. 20402
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