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Full text of "Statistics of income"

Given By 

H S. SOEX OF nOCUMENXS 



STATISTICS OF INCOME 



. . 1963 



Individual 

INCOME TAX 
RETURNS 



fe. 



Boston Public Library. 
Superintendent of Documeats 

[/1AR2 21963. 






\^ 






*>•- .rti-^:^ ?i:^ ajtf-^ 



U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 




Statistics of Income / 1963 
Individual 

INCOME TAX 
RETURNS 






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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service 



Publication No. 79 (1-66)- 



INTERNAL REVENUE SERVICE 



SHELDON S. COHEN, Commissioner 

BERTRAND M. HARDING, Deputy Commissioner 

WILLIAM H. SMITH, Assistant Commissioner (Planning and Research) 

STATISTICS DIVISION 

VITO NATRELLA, Director 

JAMES M. JARRETT, Assistant Director 

THOMAS F. McHUGH, Chief, Income, Finance, and Wealth Branch 

TED E. McHOLD, Chief, Statistical Techniques Branch 

HERMAN E. GUTERMAN, Associate Chief, Statistical Techniques Branch 

ROBERT J. TOLLIVER, Chief, Systems Planning and Review Branch 



This report onindividualincome tax returns 
was prepared under the direction of Jack 
Blacksin, Supervisory Statistician in the Income, 
Finance, and Wealth Branch, assisted by Keith 
Gilmour and other members of the staff. 

Other branches of the Statistics Division 
assisted in development of the sample design 
and the computer systems design, the prepara- 
tion of processing procedures, and the post- 
tabulation review of the data. Statistical and 
computer processing of the data were con- 
ducted by the service centers at Ogden, Utah; 
Kansas City, Missouri; Lawrence, Massachu- 
setts; Chamblee, Georgia; and Philadelphia, 
Pennsylvania. 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON: 1966 



For sale by Uie Superintendent of Documents, U. S. Government Printing Office, Washington, D. C. 20402 - Price $1. 25 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, December 17, 1965. 



Dear Mr. Secretary; 



I am transmitting Statistics of Income— 1963, hidividual Income Tax Returns. 
This report was prepared in partial fulfillment of the requirements of section 
6108 of the Internal Revenue Code of 1954, which prescribes that statistics be 
published annually with respect to the operation of the income tax laws. The 
data presented in this report were based on the 63.9 million individual income 
tax returns filed on Forms 1040 and 1040A during calendar year 1964. 

Included in this report is information reflecting changes in the tax law as 
well as statistics covering sources ofincome, exemptions, standard and itemized 
deductions, taxable income, income tax, tax credits, and tax payments. Major 
classifications include size of adjusted gross income, marital status of taxpayer, 
type of deduction, and ta.x rates. Selected sources of income and some tax items 
are shown classified by States and by the 100 largest standard metropolitan 
statistical areas. 

New data are shown for the gain from disposition of certain specified 
depreciable property, the tax from recomputing prior year investment credit, 
the self-employment pension deduction, and farm net profit and net loss as a 
component of adjusted gross income. 



..^iM-^^QL^ 



Commissioner of Internal Revemie. 



Hon. Henry H. Fowler, 

Secretary of the Treasury. 



CONTENTS 

Page- 
Guide to basic and historical tables .......................................... 2 

Individual income tax returns for 1963 ....................................... 3 

Changes in law „.,. 3 

Returns, income, and taxes showed gains in 1963 ................. 4 

Over 176 million persons represented on tax returns ............ 5 

Excludable sick pay reported on 138,000 more returns than 

for 1962 5 

Data shown for new self-employment pension deduction ......... 6 

Information about farm income returns presented for first 

time 6 

Dividends increased 7.6 percent 6 

Dividend recipients indicated average ownership in two 

corporations .................. .......... .......................... 6 

More than $85 million ordinary gain from sales of depreciable 

property shown on 152,000 returns 8 

Business and farm activities accounted for bulk of deficit on 

returns with no adjusted gross income 9 

Total personal deductions exceeded income on 12 million 

returns 9 

Almost 99,000 exemptions for blindness claimed .................. 9 

New data on tax from recomputation of prior year investment 

credit ii 

Standard and itemized deductions returns compared .............. 11 

Standard metropolitan statistical area series continued ......... 11 

Tax base and tax shown by method of computation 15 

Sources of data 15 

Explanation of classifications and terms ............................. 16 

Basic tables, individual returns, 1963 ....................................... 26 

Historical tables, individual returns, 1954-1963 .......................... 145 

Description of the sample and limitations of the data 156 

Synopsis of laws ..................................................................... 162 

1963 forms and instructions 166 

Index 205 

IV 



Individual 

Income Tax 

Returns 



GUIDE TO BASIC AND HISTORICAL TABLES . . . 

BASIC TABLES 

Table Page 

No. No. 

Cumulated income and tax 1 28 

Sources of income and loss 2-6 30-43 

Form 1040A returns 7 46 

Farm net profit or loss 8-10 47-51 

Patterns of income 11 52 

Dividends 12-14 55-56 

Capital gains and losses 15-16 57-60 

Standard deductions 17 61 

Itemized deductions 18 66 

Selected data by marital status and type of deduction 19-21 71-73 

Exemptions 22-27 74-76 

Taxable income and tax by type of tax computation ......................... 28-29 77-78 

Tax rate classes 30-35 79-90 

Sources of retirement income credit ................. ....................... 36 94 

Returns with investment credit 37 95 

Returns with self-employment tax 38 96 

State data ................................................................................ 39-41 97-100 

Standard metropolitan statistical area data 42-43 118-120 

HISTORICAL TABLES 

Characteristics of returns 44 146 

Number of returns and adjusted gross income 45 147 

Returns with income tax 46 148 

Sources of income 47 150 

Itemized deductions 48 150 

Sources of data by income class 49 151 

State data 50 153 

2 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Income and tax statistics for 1963 presented in this 
report were derived from a sample of the 63,943,000 
individual income tax returns filed during 1964. 

The Internal Revenue Code of 1954, with amendments, 
provides the legal basis for the tax activity detailed in 
this report. Comparability with earlier years is affected 
by amendments to the Code made in 1962 and 1963. The 
following is a summary of the major changes. 



CHANGES IN LAW 
Tax from recomputing prior year investment credit 

Public Law 87-834, effective for taxable years ending 
after 1961, in general provided a credit against tax of 
7 percent of a taxpayer's qualified investment in new 
and, in certain cases, used tangible personal property 
which is subject to depreciation. The provision also 
included a so-called "recapture rule" which was re- 
ferred to on Form 1040 for 1963 as "Tax from Recom- 
puting Prior Year Investment Credit". 

This recapture rule provides that if property qualify- 
ing for the investment credit is disposed of in less than 
4 years from the year in which the credit was taken, 
the tax for the current year is increased by such prior 
year's credit. If the asset is disposed of in 4 years or 
more from the date of acquisition the reduction in the 
credit taken in prior years depends on the relation of 
the estimated useful life of the asset to the actual years 
held. 



Gain from disposition of depreciable property 

Section 1245 of the Internal Revenue Code put into effect 
by the Revenue Act of 1962 provides that gain from sale or 
other disposition of certain depreciable property, which 
under prior law was treated as a capital gain, is taxable 
as ordinary income to the extent of depreciation deducted 
after 1961. This new provision applies to dispositions of 
such property after 1962. The property covered by this 
provision is depreciable property (other than livestock) 
which is either personal property or other tangible prop- 
erty (not includingabuildingor its structural components) 
used as an integral part of (a) manufacturing, (b) produc- 
tion, (c) extraction, or (d) the furnishing of transportation, 
communications, electrical energy, gas, water, or sewage 
disposal services. Such other tangible property also in- 
cludes research facilities used in connection with the 
activities in (a)-(d) above. 

Self-employment pension deduction 

The Self-Employed Individuals Tax Retirement Act 
of 1962 (P.L. 87-792) effective for taxable years be- 
ginning after December 31, 1962 treats self-employed 
individuals as employees of the business which they 



conduct so that they may be covered under qualified 
employee retirement plans in much the same manner 
as their employees. Generally, any individual who 
has net earnings from self-employment is eligible for 
qualified retirement plan coverage. These individuals 
are divided into two classifications. 

One classification covers self-employed individuals 
who are referred to as owner-employees and who are 
sole proprietors or who own more than 10 percent 
interest in a partnership. They are covered only if 
they so desire, but in order for them to participate, 
the retirement plan must provide that each of their 
full-time employees with more than 3 years of service 
also be covered under the plan. Retirement plans 
covering owner-employees may be integrated or co- 
ordinated with Social Security under special rules. 

The other classification covers self-employed indi- 
viduals who own 10 percent or less of the capital or 
profits of a partnership and who are not sole proprietors. 
These owners automatically are eligible to participate. 
They may also contribute greater amounts for them- 
selves provided such larger contributions are in accord- 
ance with a nondiscriminatory plan. 

Individuals in the above two classifications may 
contribute to a qualified plan 10 percent of their earned 
income up to a maximum of $2,500, but the deduction 
from gross income is limited in both instances to 50 
percent of this amount or $1,250, whichever is the 
lesser. 



Chart L -NUMBER Of RETURNS BY SIZE OF ADJUSTED GROSS 
INCOME, 1954-1963 

MilUons 





^ 






All returns 




. 




- — 


" 


















Return 


s under 


J5.000 


















""■ 



























Ret 


urns $5. 


00 unde 


$10 ooc 





































1 
Returns $10 


000 or n 


-^I._ 




— 




j — 


— f r 






^ 



1955 1956 1957 1958 1959 1960 1961 1962 1963 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



RETURNS, INCOME, AND TAXES 
SHOWED GAINS IN 1963 

Chart 1 shows the ten-year trend of returns in three 
broad income size classes. While in 1963 ail returns 
rose 2 percent (1.2 million), the largest proportionate 
increase in number of returns again occurred in the 
"$10,000 or more" income class. The number of 
returns in this class rose from 7.1 million to 8.1 
million, reflecting a 14.7 percent increase. Returns 
in the "$5,000 under $10,000" class rose almost 3 per- 
cent and the number of returns with income under 
$5,000 dropped 1 percent from 1962. 



Table A.— NUMBER OF RETURNS, INCOME, AND TAXES: 1962 an 


d 1963 


Item 


1962 


1963 


Increase or 

(!"^1963 
over 1962 




(1) 


(2) 


(3) 


Number of returns, total 

Taxable 


62,712,386 
50,092,363 
12,620,023 


63,943,236 
51,323,221 

12,620,015 


1,230,850 
1,230,858 








(lillion dollm,.) 




-< 10^640 
. 7,155 

1/^925 

9,344 

" 5,112 
195,320 

'b87 


299,443 
9^212 

9,313 

6,449 
2,713 

5,741 
209,090 

1^002 


20, 077 


Sources of income: 






Interest'^ * lusion) 




Business and profession net profit and net 

loss 


I -" 


Sales of capital assets, net gain and net 


-31 






Royalties net°incoiiie and net°ioss 


74 























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

Table A indicates the amount of change in the major 
sources of income, taxable income, and taxes for 1963. 
Most major sources of income rose, thus boosting 
adjusted gross income $20 billion over 1962 to a total 
of $369 billion. Salaries and wages paralleled the 6 
percent rise in adjusted gross income by attaining a 
new high of $300 billion, an increase of $16 billion 
over the previous year. Business and farm profit 
and partnership profit all declined slightly. Capital gains 
increased $678 million but failed to reach the high set in 
1961. Presented for the first time as a component of ad- 
justed gross income are separate figures for farm net 
profit and net loss. In the past, farm income information 
had been combined with other business income and was 
published under the heading, "business or profession." 

Taxable income (that part of adjusted gross income 
remaining after allowable exemptions and deductions) 
increased by $14 billion ( 7 percent) to $209 billion for 
1963. Income tax after credits rose slightly more than 
7 percent to a level of $48 billion. This represents an 
increase of more than $3 billion. 

A rate increase on self-employment income from 
4.7 percent to 5.4 percent accounted in large part fpr 
the $115 million increase in amount of self-employment 
tax for 1963. This rate will remain effective through 
1965, will rise to 6.2 percent for 1966 and 1967, and will 
again rise to 6.9 percent for 1968 and after. 

Chart 2 shows the proportion of adjusted gross income 
for 1963 attributable to each major source of income. 



Chart i -COMPONENTS OF ADJUSTED GROSS INCOME, 1963 




ADJUSTED GROSS INCOME (net) $368,778,072,1 



Colorado. 
Delaware . 



Florida. 
Georgia. 



Maryland .... 

Michigan. . , . 
Minnesota. . . 
Mississippi. 



South Carolin 



Wisconsin. 
Wyoming 



227,324 
'430^170 



746,609 
4,727,527 
3,284,864 
681,667 
675,735 
10,184,713 
4,584,005 



,873 



2,844,755 

1,530,837 

3,988,944 

331,145 

607,567 



Includes data for "Other Ar( 
^Returns of bona fide residents of Puerto 1 
.S. citizens residing in Panama Canal Zone, 
NOTE: retail may not add to total because 



in footnote 2. 



citizens or aliens. 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



OVER 176 MILLION PERSONS REPRESENTED 
ON TAX RETURNS 

A little over 176 million taxpayers and dependents were 
accounted for on individual income tax returns for 1963. 
Table B presents a distribution by States of number of 
returns, number of taxpayers, and number of individuals 
covered by tax returns. 

The total number of returns varies slightly from the 
total shown in Table A because of the application of a 
different set of weights for State tables. This is ex- 
plained more fully under the "Description of the Sample 
and Limitations of the Data." 

A heavy concentration of returns and individuals was 
evidenced in four States, California, Illinois, New York 
and Pennsylvania, which together accounted for 33 per- 
cent of total returns and 32 percent of the individuals 
covered by them. 



EXCLUDABLE SICK PAY REPORTED ON 138 
THOUSAND MORE RETURNS THAN FOR 1962 

According to table C, excludable sick pay was reported 
on 1.9 million individual income tax returns, Forms 1040, 
for 1963, This was almost 138 thousand more returns 
than for 1962. The 12 percent increase in the total amount 
of the deduction to $877 million is also reflected in the 
average deduction per return which climbed nearly 4 
percent from $452 for 1962 to $469 for 1963. 

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



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




Retvonis ^ 


th exoludabl 




Adjusted gross income classes 


Number of 




sick W 




(1) 


(2) 


(3) 


Grand total 


1 870 761 


14,586,506 


377,343 




1,786,999 


14.359,656 










CM 

10,422 
11,605 
20,959 
31,891 
46,667 

99',469 
209,175 
205,767 

179; 743 
139,565 
119,974 
92.177 
65,367 
47,854 
34,455 

20;468 
21,379 
4,449 

185 
192 


(M 
13,241 

20,178 

84,877 

148,511 

243,025 

344,546 

461,756 

1,123,954 

1,291,818 

1,475,001 

1,483,795 

1,287,078 

1,213,531 

'782;il9 
610,838 
464,765 

'375^220 
542.088 
182.907 

12,476 
14,039 
1,847 


(1-, 


$1,000 under $1,500 


2,4:-l 












25,121 
28.782 
































47,335 












$U|000 under $15^000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 


15,764 

ll|l71 
14.809 
3;470 








167 




153 




19 








83,762 


226,850 


112,862 






9,511 
5,755 

8;702 
9,347 

4^361 
4,764 
12,287 


31217 
7.326 

17^513 
21,834 

2i;377 
16,474 

78;729 


1 191 






$600 under $1,0L--. 

$1,000 under $l,5(.i 

$1,500 under $2,uou 

$2,000 under $2,5::«j 


12,179 
10,667 
14,683 

19,213 










$4,000 under $4,500 


3,387 
3,867 


$5000 or more..! 


11,006 




443,335 
943,735 
478,691 


1,510,631 
6,733,471 
6,342,404 


381 ' 046 






210,203 





See teit for "Description of the Sample and Limitations of the C&ta" am 
"Explanation of Classifications and Terms." 

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

NOTE: Detail may not add to total becausi 



AMOUNT OF TAX, 

































Returns vith self-employment 
pension deduction 


Returns with self-employment 


employment pension 
self -employment tax 


self -employment pension deduction 
and self-employuent tax 


employment tax and no 
self-employment 
pension deduction 




-r 


Adjusted 
gross 
income 


Amount 

of 

deduction 


Number 
of 


= 


of self- 
employment 


Number 
returns 


Amount 
of 


Number 
of 


Amoimt 
deduction 


Amount 
of self- 
employment 


Number 


Amount 
employment 

*ll«j) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(U) 


(12) 


(13) 


^^^^^^^^^ 


28,919 


'559,380 


19,4«3 


6,432,622 


'43,423,872 


1,002,245 


14,948 


12,030 


13,971 


7.404 


2,939 


6,463,651 


999,256 


Ta);able returns . total 


27,082 

3,995 
6,943 
14,152 

1,812 
139 
41 

1,837 

5,798 
6,943 


557,565 

14,043 
50,230 
352,286 
117,173 
15,947 
7,881 

'1,815 

'15,206 
50,230 
493, 944 


17,805 

712 

2,492 

12,146 

2,227 

177 

51 

1,678 

2,347 
2,493 
14,643 


4,665,267 

ll 771^405 

1,059,839 

30,210 

4,074 

2,461 

1,817,355 

3,522,70; 
1,857,357 
1,102,561 


. 39,756,874 

5,857,304 
12,436,873 
18,270,438 

'435',829 
681,984 

'3,666,998 

'8,903,440 
13,013,639 
21,506,793 


231,322 

343,376 

247,963 

7,416 

1,025 

627 

170,511 

382,153 
361,675 
253,417 


14,020 

3,210 
7,312 
1,320 

22 

(=) 

2,971 

3,210 


10,636 

1,412 
7,261 
1,616 

27 

1,621 
1,412 
9,<X7 


13,062 

""492 

60 

(') 

2,827 
7U13 


7,170 

492 
1,083 

726 
1,0S3 
5,595 


2.398 

738 
1,705 

738 
1,851 


4,652,205 

1,795,360 

1,767,674 

1,052,996 

29,718 

1.816,447 

3,519,379 
1,853,624 
1,095,149 


828,836 
231,013 


$5,000 under $10,000 

$10,000 under $50,000 

$50,000 -under $100,000 

$100,000 under $150,000.... 


246,263 
7,294 
1,007 




170,420 


Returns under $5,000 


381,753 


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


256,566 



See text for "Description of the Sample and Limitations of 
^Adjusted gross income less deficit. 

^Estimate is not shown separately because of high sampling 
NOTE: Detail may not add to total because of rounding. 



"Explanation of Classifications and Ten 

owever, the data are included in the appropriate totals. 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



DATA SHOWN FOR NEW SELF- EMPLOYMENT 
PENSION DEDUCTION 

There were 29 thousand returns of taxpayers who took 
advantage of the provisions of Public Law 87-792 allow- 
ing self-employed individuals to deduct a limited amount 
from gross income for contributions to a qualified 
retirement plan. This deduction is explained more fully 
under "Changes in Law" and in the explanation of classi- 
fications and terms. 

Table D shows that approximately half of the returns 
with the self-employment pension deduction had no self- 
employment tax. Certain persons, such as doctors and 
ministers, were allowed to participate in pension plarts 
although they were not subject to the self-employment 
tax. More than 6 million returns that showed self- 
employment tax had no self-employment pension de- 
duction. There were almost 14 thousand returns that 
showed both the self-employment pension deduction and 
self-employment tax. 

INFORMATION ABOUT FARM INCOME RETURNS 
PRESENTED FOR FIRST TIME 

An aggregate $2.8 billion profit from farm business 
activity was reported on more than 3 million returns 
for 1963 according to table E. Approximately twice as 
many returns showed a net profit as showed a net loss. 
While only 57 percent of returns with farm net profit or 
loss had a tax liability, they accounted for 88 percent of 
the adjusted gross income on all such returns. 

Chart 3 summarizes some of the information available 
in basic table 8 on page 47. The chart shows that the 
composition of adjusted gross income on returns with 
farm income differs significantly from that on all re- 
turns (see also Chart 2). While salaries and wages 
comprised 81.2 percent of income on all returns, that 
source accounted for only 47.7 percent on farm income 
returns. Business (including farm) profit on all returns 
was only 5.7 percent of adjusted gross income but farm 
income alone on returns with that source was 18.6 per- 
cent. Nonfarm sole proprietorship activity added 6.9 
percent for total business income of more than 25 per- 
cent of adjusted gross income. 



CHART 3. -COMPONENTS OF ADJUSTED GROSS INCOME ON RETURNS 
WITH FARM INCOME, 1963 









as 


sets 




Salaries 


and wages 


Divid 


ends 




Farm 


Business 




















profession 




/ 


, 




\ 


\\ 


\ 











ADJUSTED GROSS INCOME (NET) $14, 853, 



DIVIDENDS INCREASED 7. 6 PERCENT 

Table F shows that some $12.0 billion total foreign 
and domestic dividends were reported by individuals 
for 1963. Of this amount, $11.5 billion (an increase of 
7.6 percent over 1962) was included in adjusted gross 
income. 

Dividend exclusions from gross income amounted to 
$517 million and the tax credit for dividends received 
totalled $369 million. 

Supporting data not presented in this report show that 
for 1963 there were 1.5 million returns with dividends 
of $703 million eligible for tax credit that did not show 
any credit for dividends received. Some 782 thousand 
of these returns were taxable with reported eligible 
dividends of $147 million for which no credit was applied 
to income tax before credits. 



DIVIDEND RECIPIENTS INDICATED AVERAGE 
OWNERSHIP IN TWO CORPORATIONS 

Table G presents number of returns with dividends and 
amount of dividends classified by size of this source and 
cross -classified by number of corporations paying the 
dividends. According to this table, the dividend receiving 



Table E.— RETURNS WITH FARM 


NET PROFIT 


OR LOSS BY 


ADJUSTED GROSS INCOME CLASSES 










returns 

net profit 
or net loss 


Adjusted 


Fa™ 


Taxable 
income 


Inconte tax 






Net profit 


Net loss 


Total tax 


Adjusted gross income classes 






Amount 


Number of 
returns 


Amount 






(1! 


(2) 


(3) 


, M 


C5) 


(6) 


(7) 




(9) 


Grand total 


3,154,285 


'14,853,381 


2,107,980 






1,902,057 


7,939,164 


1,966,937 


1,969,355 


Taxable returns, total 








3,491,773 


648,423 


955,645 






1,968,694 




709,329 
693,201 
218,553 

9)101 
' 83 


219,433 
2,538,049 
4,791,497 
3,076,043 

'602)663 

605,328 

170,899 

'1,751,109 


122,391 

414)495 
U6,485 

'710 

14 

937,852 


121,569 

1,305)07L 
849,090 

17)407 
1,166,174 


29,889 

278)706 
82,063 
16,796 
2)374 

437,882 


24,676 

232,700 

183)219 
102,323 
64,496 

946,412 


59,696 
976,416 
2,603,480 
2,221,020 
890,313 
493,667 
457,377 

109,688 


11,126 
178,937 

270,630 
204,999 
247,195 

79,687 




$2 000 under $5 000 


179,226 




494,796 






J25,000 under $50,000 


270,839 




205,103 




247,302 
79)693 




Nontaxable returns, total 




Ho adjusted gross income 


174,689 
230,775 
561,334 

35)552 


=^450,125 

81,496 

691,160 

1,129,384 

299,194 


3,109 
167,475 
4^7,806 

25)970 


11,332 
56,532 
396,846 

124)120 


63)300 
113,528 
84,892 


530,893 

143)182 
120,223 


6,20s 


- 












$2 000 under $5,000 




$5,000 and over 


201 


See text for "Description of the Sample and Umltations of the 


Data" and "E 


xplanations 


f Olassificat 


ions and Term 













^Adjusted gross income less deficit. 

^Deficit. 

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



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table F.— DIVIDENDS ELIGIBLE AND INELIGIBLE FOR EXCLUSION, 





Domestic and foreign dividends received 




°Sor 












-^ 




Total 


exclusions 


Eligible for exclusions 




""IroL'^n^r^" 








Number of 


<<oi/<r«; 


Number of 


doll.,.) 


Number of 


<kllmr.> 


Number of 


*>/i.riJ 


Number of 


Amount 

dotl.r.) 


Number of 


Amount 


Number of 


fZl'l 




(i) 


(2) 


;3) 


(4) 


(5) 


(5) 


(7) 




(9) 


(10) 


(11) 


lu) 


(13) 


(Uj 


Grand total 


9,157,930 


11,968,878 


1,089,387 


318,835 


8,744,324 


11,650,022 




-Ic,.--. 


6,538,369 


11,451,924 


6,101,897 


11,133,094 


4,630,933 


363,579 


Taxable returns, total 


7,940,187 


11,135,172 


929,371 


288,052 


7,610,194 


10,847,101 




•■■ ■■,^:0 


5,683,594 


10,681,895 


5,248,781 


10,393,347 


4,466,997 


364,376 




229,726 
289,202 
41?; 945 
520,009 
606,983 
644,441 
652,310 
614,560 

1,305,098 
'464J885 

'732 
340 


82,755 
135,999 
233,499 
300,178 
321,574 
321,457 
353,555 

1,346,493 
1,591,482 
2,087,073 
1,507,614 
1,520,321 
243,419 
295,389 


26,983 
33,037 
53,029 

68,734 
85,243 
73,095 

163,131 

75; 101 
. 28,799 

'365 

177 


2,551 
7^545 

8,726 
9,164 
9,656 

28,737 
42,254 

4^840 
4,598 


217,366 
272,445 
397,067 
490,109 
569,124 
602,587 
611,585 
586,062 

1,747,820 
460;933 

'732 
340 


30,104 
131,902 
225,954 
233,316 
312,346 
312,292 
343,899 
293,009 

1,317,752 
1,649,227 
2,027,993 

'233; 579 
290,790 


268,493 
394,600 
484,599 
562,321 
595,384 
608,729 
581,614 
513,248 
1,740,313 

460;i67 
118,048 

'775 
337 


13)024 

20,314 
24,960 

31)317 
34,041 
33,733 

108,979 
70,055 
35,539 

2,448 
73 
31 


180,153 
227,070 
319,348 
376,202 
429, 548 
442,617 
435,359 
402,173 

1,198,351 
780,703 
409,782 
113, 142 

335 


73,200 
122,960 
213,164 
275,194 

290)121 
319,502 
272,381 

1,237,526 
1,521,506 
2,051,339 
1,597,755 

'243)353 
295,363 


163,354 
206,415 
292,528 
337,673 
385,295 
389,330 
385,702 
363,950 
314,363 
1,115,449 
752,344 
402,665 
112,213 


70,549 131,105 

118,862 171,431 

205,516 239,477 

263,832 277,989 

283,422 317,835 

280,955 312,151 

309,843 305,072 

264,265 292,304 

245,093 252,664 

1,203,890 941,894 

1,579,253 693,504 

1,992,265 392,730 

1,558,133 111,370 

1,483,591 26,311 

233,513 774 

290,765 335 




$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 

4a,000 under $9,000 

$9, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000.. 


3,291 
6,031 
8,531 
9,464 

10)594 

l^sl 

43,755 
58,076 
73,219 
57,166 
50,640 
7,099 






Nontaxable returns, total.... 


1,217,743 


333,706 


160,515 


30,733 


1,134,630 


302,921 


1,120,314 


53,633 


949,775 


770,029 


853,116 


739,247 


163,991 


3,703 


No adjusted gross income... 
Under $600 


108 1 423 
509,284 
472,927 


23^950 
191,085 
319,193 


15|869 
65,326 
53,732 


1,552 
1,377 
9,201 
10,803 
7,840 


50,820 

4ll;S 

447,927 


52,425 
22,572 
181,884 
308,393 


60,618 
97,165 
463,509 

57)446 


3,463 
4,288 
24,385 
27,657 


75)303 
402,164 
376,381 

50,841 


19)557 
166,630 
291,519 


39,303 
65,161 
355,940 
347,554 
45,153 


43,953 

18,280 
157,479 41,805 
230,715 107,523 
233,815 14,658 




$2,000 under $5,000 

♦5,000 or more 








Returns under $5,000 

Returns $5,000 under $10,000. 


2,612,032 
3,110,566 


1,340,652 
1,673,105 
3,955,121 


326,773 
362,913 


48,595 
50,773 
219,466 


2,454,054 
2,932,893 


1,292,051 
1,622,326 


2,425,749 
2,908,742 
3,346,431 


127,538 
161,492 


2,001,717 
2,096,673 
2,539,979 


1,212,895 
1,511,536 


1,807,933 
1,873,620 
2,420,344 


1,154,291 969,335 
1,450,7571,492,744 
8,508,046 2 158 909 


22,405 
47,939 
298,235 



■ Classifications i 



NOTE: Detail may : 



Table G.— RETURNS WITH DIVIDENDS BY NUMBER OF PAYER CORPORATIONS AND SIZE OF DIVIDENDS 

[Taxable i 



Returns with payer corporations . 



Number of di' 



Tvo payer corporatii 



under 10 payer 



Total , 

Under $50 , 

$50 under $100 

$100 under $200 

$500 under $1 006!!)!!! 

$1,000 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 under $100,000. 
$100,000 or more 



30,855 


237,954 


16,976 


56,103 




35,210 


93,434 


234,362 


73,192 


83,926 


100,655 




122,245 




126,438 


51,611 


12 257 


47 596 


58,043 


10,118 


71,507 



13, 196 
39,174 
U0,698 
129,995 
211,266 



339,637 
282,877 
275,263 



52,715 
22,061 
30,903 



Returns with payer corporations listed — Continued 



Returns with payer corporat: 



223 
1,642 
22,734 
73,998 
362,060 
176,493 
212,352 
177,198 
174,447 
32,548 



25,503 
97,736 
41,322 

31,756 



183,965 
160,167 
217,432 
170,530 
163,560 
67, 504 
118,969 



89,931 

30)355 

7,318 
3,519 



258,158 
633,658 
765,924 



17,365 
29,900 
50,321 



"Explanation of Classi 



8 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



population who listed their holdings indicated an average 
(median) ownership in almost two corporations per tax 
return. 

The table also shows that 49 percent of the 198,068 
returns with dividends of $10,000 or more indicated 20 
or more payer corporations as dividend sources. The 
dividends on these returns amounted to $3 billion or 51 
percent of total dividends on returns with dividends over 
$10,000. 

While only 4 percent of all returns with dividends 
showed 20 or more payer corporations, these returns 
accounted for more than a third of total domestic and 
foreign dividends reported. Only a relatively small 
number of returns did not specify any dividends payer 
and most of these had dividends under $100 per return. 

Similar information distributed by size of adjusted 
gross income can be found in basic table 13 on page 55. 



MORE THAN $85 MILLION ORDINARY GAIN FROM 

SALES OF DEPRECIABLE PROPERTY SHOWN 

ON 152, 000 RETURNS 

Some 151,521 returns showed more than $85 million 
ordinary gain from sales of depreciable property accord- 
ing to table H. Most of this amount was concentrated on 
returns with adjusted gross income between $2,000 and 
$25,000. 



Table H . —RETURNS WITH ORDINARY GAIN FROM SALES OF DEPRECIABLE 
PROPERTY: NUMBER OF RETURNS AND AMOUNT OF ORDINARY GAIN BY 
ADJUSTED GROSS INCOME CLASSES 





Returns with ordinary gain from sales 
of depreciable property . 


Adjusted gross income classes 


"S^^f 


Adjusted 
gross 


Ordlnaiv 
gain from 
sales of 
depreciable 
property 




(11 


(2) 


C3) 


Total 


151,521 


11,656 


,462 


85,208 




15,196 
37,100 

35,15B 
8,629 
2,527 


17 
132 

523 
292 

168 


',539 
,420 

1872 
,397 










11,956 




17,188 










3;i44 




1 687 






See text for "Description of the Sample and 


Lljidtations o 


f the tot 


a" and 



"Explanation of Classifications and Terms, 
^Adjusted gross income less deficit. 
^Deficit. 
NOTE: Detail may not add to total becau 



This is the first time this item has been shown in 
Statistics of Income. It represents gain from sales of 
certain depreciable property which was treated as a 
capital gain prior to enactment of the Revenue Act of 
1962. Gain from dispositions of such property after 
1962 were treated as ordinary income to the extent of 
depreciation deducted after 1961. See "Changes in 
Law" for a description of the types ofproperty involved. 



Table I.— RETURNS WITH NO ADJUSTED GROSS INCOME: 



OF INCOME AND LOSS, EXEMPTIONS, AND TAX ITEMS, BY SIZE OF DEFICIT 



.,000 under $5,000 



Salaries and wages (ni 
Business or professio: 



Ordinary gain from ; 
Sales of property o 

Net loss!!!!!!!!! 

Dividends (after exi 



! of depreciable property 



Exejnptione 

Tax from recomputed prio 
Self -employment tax 



Returns with excess social sec 
Payments on 1963 declaration.. 

Tax due at time of filing 

Overpayment 



35,503 
7,943 



18,776 
49,035 
1,503 



(5i 

23,217 
27,360 



'31,452 
1¥™ 



'201,517 
11,100 



120,910 



'429,246 
23,552 



257,548 
1,859 



12,116 
20^820 



22,410 
(¥'' 



8,385 
^6j054 



4,304 
7,850 



See text for "Descript: 
^Deficit. 
^Estimate is m 
^Not tabulated, 
^Negative amount. 
'This frequency i, 
NOTE: Detail may 



shown separately 



lie and Limitations of the Data" and "Explanation ■ 
ause of high sampling variability. However, the ■ 



iluded in the appropriate ■ 



PERSONAL DEDUCTIONS FOR RETURNS WITH STANDARD DEDUCTION AND RETURNS WITH ITEMIZED DEDUCTIONS, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income 



Standard deduct! 



Grand total. 




10,000 under |U,C 

$12,000 under |l3',i 
under sl<i, i 



;i3,o 
|u,c 

$15,000 under i 



S25,000 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 $1,000,001 
$1,000,000 or more , 



Returns under $5, 000 

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



1,460,034 
2.263,918 
2,054,456 
2,299,501 



5,617,112 

5, 390, 530 

4,517,117 

3, 524, 119 

2,643,623 

2, 0O5, 349 

1,415,629 

1,010,393 

707,783 

512,030 

1,234,769 

458, 170 

592, 854 



1, 469, 746 
1,536,721 
2, 174, 310 



9, 763, 161 
5' 820^752 
4, 389, 566 
3,074,900 

ll 527^688 

2,740,199 

1,042,494 

1, 381, 572 

304,679 

37,946 



1,420,559 

1,208,269 

1, 036, 695 

826,708 



197,851 
51,079 
40,414 



239, 541 

376,757 

546, 728 

727, 537 

880, 465 

1,034,890 

1, 175, 616 

1,318,762 

3,020,252 

3, 188, 231 

2,891,773 

1, 769' 510 

1, 386, 394 

1,030,313 

763, 630 



1,130, 
1, 373, 

3, 504 

4, 293] 
3,798, 
3, 173, 
2, 695, 



1,529,988 
1,658,140 
1,279,247 



297,227 
222, 122 
374, 565 



1,976,977 
2,830,288 
2,617,770 



183,394 
277, 439 
291,386 
301, 142 
291,644 
228, 800 
182,425 
152, 545 
118, 177 
258, 503 



3,679,755 

4,411,725 

5, 233, 371 

6,119,967 

6, 877, 881 

15,281,139 

16, 741, 852 

15,269,756 

12, 641, 770 

9,820,711 

7, 703, 277 

5,565,641 

4, 108, 709 

2,962,551 

2,245,X6 

5,865,161 

2, 527, 043 

4,198,926 

1,637,048 

418,438 

196, 684 

364,811 

131,098 

160, 554 



,700,< 



3,336,916 
2, 174, 315 
3, 194, 868 
3,044,427 
2, 761, 687 
2,667,983 
2,290,577 
1,952,423 
1,409,548 
1, 118, 358 
2,749,871 



11, 225, 162 
71,976,053 289,306 
, 614, 306 



BUSINESS AND FARM ACTIVITIES ACCOUNT FOR 

BULK OF DEFICIT ON RETURNS WITH NO 

ADJUSTED GROSS INCOME 

The combined profit and loss figures for business or 
profession and farm activities represented $1.2 billion 
of the $1.5 billion total deficit on returns with no ad- 
justed gross income as shown in table I. Well over half 
of the net loss on returns with those business activities 
was on returns with individual deficits of less than 
$10,000, Contributing heavily to the total deficit was a 
net loss from partnerships of $354 million. 

The largest sources of positive income on deficit 
returns were salaries and wages of $286 million and net 
gain from sales of capital assets which amounted to 170 
million. 



TOTAL PERSONAL DEDUCTION EXCEEDED 
INCOME ON 12 MILLION RETURNS 



defined as the sum of exemptions and standard or itemized 
deductions. 

Actually, the above amount understates the full amount 
of the excess of personal deductions because taxpayers 
need not have reportedmoredeductions than the minimum 
amount necessary to have made their returns nontaxable. 
A further understatement occurred because data for re- 
turns with no adjusted gross income were not included 
in this table. 

The bulk of personal deductions exceeding income were 
on standard deduction returns which accounted for more 
than $6 billion of the excess. There were 9.5 million 
standard deduction returns with personal deductions in 
excess of income. 

The total reported personal deduction amounted to 
almost $169 billion. Some$109billionof this was attribu- 
table to exemptions, the remainder being split up $13 
billion in the standard deduction and $46 billion in 
itemized deductions. 



A considerable number of persons filing tax returns 
have personal deductions in excess of their adjusted 
gross income. According to table J, 11.5 million indi- 
vidual income tax returns showed $7.4 billion of personal 
deductions in excess of income. Personal deductions were 



ALMOST 99, 000 EXEMPTIONS FOR 
BLINDNESS CLAIMED 



Table K shows that 98,547 exemptions for blindness 
were claimed on 95,946 returns. This exemption could 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Adjusted gross : 



Standard deduction 



With personal deduction 



Itemized dedu 



Grand total. 



Taxable ri 
ll,000 1 



$10,000 ui 

jnder $12,000., 
n^der |l3,0 

413,000 under IK, 000.. 



tl50, 000 
1200, 000 
1500,000 
$1,000,0 



under $500, 000. 



Dnder $600 

$600 under $1,000. 
$1,000 under |l,50< 
$1,500 under $2,001 
$2,000 under $2,50( 



Returns under $5, 000 

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



727, 537 
880, i65 
034,890 



42, 519 
45, 319 
36,479 
27,930 



181, 115 
271, 511 
259, 470 



124,615 
95, 677 
205,676 



15,493 
146, 110 
350, 677 



594, 369 
546, 153 
527,710 



105, 990 
153, 114 
143,953 
137,656 

107^314 
69, 572 
83,907 



See text for "Descripti 
^Personal deductit 
^Excludes returns 
NOTE: Detail may 



Table K. -INCOME AND 


EXEMPTION CHARACTERISTICS ON RETURNS 


WITH AT 


LEAST 


ONE EXEMPTION 


FOR BLINDNESS, 


BY ADJUSTED GROSS INCOME CLASSES 






returns 


Adjusted 


-— 


adjusted gross 


^^"-d^ 


Pension and 


Other 
income 
and loss 


Exemptions 




taxpayer 
exemp- 


blind- 


Age 65 or over 


Dependents 


Adjusted gross income classes 


Number 




Number 


(Tta^.^d 


Number 


Amount 

f 7).<,u..nd 


Number 


Amount 


Number 
returns 


"emp- 


Number 
of 


™f° 
exeunt 




(1) 


U) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 




95,946 


1551,846 


57,985 


268,906 


25,731 


88,837 


52,613 


47,919 


10,800 


14,705 


131,479 


160,639 


98,547 


46,409 


62,007 


25,159 










56,991 


458,674 


39,387 


238,289 


16,449 


73,960 


30,350 


33,148 


3,987 


6,008 


107,269 


97,721 


58,698 


20,284 


24,493 


18,003 


32,183 






20,991 
10,510 

38,955 


86,483 
155,001 
171,022 

46,168 

193,172 


16,086 
17,193 
5,883 

13,598 


115,193 
6^664 

30,617 


5,633 
9,282 


9,655 
20^946 
14,877 


10,538 
11,216 
8,146 

22,263 


I'Z 

17^473 
3,280 


92 


Z 


\ 51,183 
14,364 


40,695 
37,424 
18,823 


26,498 

20,991 

10,742 

467 

39,849 


9,293 

5,423 

5,192 

376 


10,187 

6,317 

7,467 

522 


4,857 

9,421 

3,636 

89 










17,377 

7,721 

146 

21,374 


10,000 under $50,000 


Nontaxable returns, total 


No adjusted gross income 

Under $2,000 


17^967 
1,385 


54^973 


10,767 
6,608 
1,017 


11,116 
16,041 
3,220 


|8,453 

829 


8,169 
6,708 


113,407 
1,319 


2,670 
10,629 

1,279 


}6,77; 


3,680 
17 


) 4,050 
14,971 

8,120 


(') 
28,476 
30,231 


18,853 
13,659 
1,385 


(^ 
11,160 
13,497 


14,724 
20,291 


I-'- 


( = ) 








3,990 





See text for "Description of the Sample and Limitations i 
^Adjusted gross income less deficit. 

^Estimate is not shown separately because of high saraplii 
y not add to total because of irounding. 



NOTE: Detail i 



Data" and "Explanation of Classifications i 



However, the c 



appropriate totals 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



11 



be claimed only for a taxpayer or his spouse, not for 
dependents. More than 46,000 of these returns also 
showed an exemption for a taxpayer age 65 or over. 
Again, this exemption was limited to a taxpayer or his 
spouse. 

Adjusted gross income on returns with an exemption 
for blindness amounted to $552 million. While dividends 
and interest together accounted for nearly one-quarter 
of the income on these returns, less than half of the 
adjusted gross income was attributable to salaries and 
wages. This varied considerably from the income dis- 
tribution of all returns which had a predomination of 
salaries and wages. 



Adjusted gross income classes 


Number 
of 


Adjusted 
gross 
income 


Tax resulting 

from 
recomputation 
of prior year 

Investment 
credit 


Total tax 




(1) 


(2) 


(3) 


(4) 


Grand total 


77,989 


U, 219, 842 


9,731 


296,215 




[ 


63,975 
9,980 

20)994 

6,480 

2,235 

996 

14,014 

3,719 
2)241 


1,183,891 

170,660 
327,176 
220,015 
148,608 
209,048 
72,451 

'35,951 

=9,007 
4,258 
17,978 


749 
1,849 
2,950 
1,133 

401 
32 

1,777 
455 

542 
510 


294 433 




2,825 






16 163 








53,549 




50,808 
















455 


■^ "^ 


270 






542 


$5,000 or more 


510 



See text for "Description of the Sample 
on of Classifications and Terms." 
^Adjusted gross inccme less deficit. 



total because of rounding. 



NEW DATA ON TAX FROM RECOMPUTATION OF 
PRIOR YEAR INVESTMENT CREDIT 



able M.— RETURNS WITH STANDARD DEDUCTION AND WITH ITEMIZED 
DEDUCTIONS: SELECTED SOURCES OF INCOME AND LOSS, DEDUCTIU 
EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX 



Adjusted gross income 

Selected sources of income: 

Salaries and wages (net) 

Business or profession net 

Farm net profit and net loss... 
Partnership net profit and net 

Sales of capital assets net gaij 
and net loss 

Sales of property other than 
capital assets net gain and ne' 

Dividends in adjusted gross 

Pensions and annuities (taxable 
portion) 

Rents net income and net loss . . 
Royalties net income and net 

Estates and trusts income and 

Self -employment pension deduction 

.Total deductions 

Taxable income 

See text for "Description of thi 
tlon of Classifications and Terms 
'This frequency is for number oj 
^Negative amount . 

n.a. - Not applicable. 



,999,384 
174,887 
152,800 



,958,507 
857,030 



Returns with itemized 



24,724,431 
3,243,337 



22,691 
26,122,983 



,547,250 
,969,496 



408,216 
523,410 
15,328 



Sample and Limitations 
exemptions instead of n 



returns with total deductions of $13.1 billion. In com- 
parison, $46.1 billion of itemized deductions were 
claimed on 28.2 million returns. Standard deduction 
returns represented 55.7 percent of the total returns 
(excluding returns with no income), while showing only 
22.2 percent of total deductions. 

Itemized deductions as a percent of adjusted gross 
income on itemized deductions returns was 19.8 percent. 
This percentage varied considerably between taxable 
returns (18.8 percent) and nontaxable returns (49.1 
percent). 



Taxpayers on 78,000 returns, who in a prior year had 
taken a credit against their tax for investment in certain 
depreciable property, adhered to the "recapture rule" 
which provided that the current year's tax be increased 
if such property were disposed of in less than 4 years 
from the year in which the credit was taken. 

Table L indicates that the additional tax resulting from 
the recomputation of prior year investment credit 
amounted to nearly $10 million. The total tax on returns 
with the recomputation was $296 million. Over 30 per- 
cent of the additional tax was on taxable returns with 
adjusted gross income between $10,000 and $25,000. 



STANDARD AND ITEMIZED DEDUCTIONS 
RETURNS COMPARED 

Table M presents a comparison of returns with the 
standard deduction and returns with itemized deductions. 
For 1963 there were 35.4 million standard deduction 



STANDARD METROPOLITAN STATISTICAL 
AREA SERIES CONTINUED 

Individual income tax data for the 100 largest standard 
metropolitan statistical areas are presented for the third 
time in this report. These areas are the ones within the 
50 States having the largest population based on the 1960 
census and conforming to the Bureau of the Budget defi- 
nitions for standard metropolitan statistical areas 
effective October 18, 1963. 

Table N shows the counties or cities comprising the 
100 largest areas for 1963 and also indicates any defi- 
nitional changes from 1961. A map of the United States 
with the 100 largest areas for 1963 is presented on the 
following page. 

Table O summarizes selected data for the 100 areas 
and compares the totals with similar data for the United 
States. Since the weighting factors for State and metro- 
politan area data are different from those for national 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 




INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table N.— COUNTIES OR CITIES COMPRISING 



100 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS, 1963 



and definition 



Portage County'- 

Summit County 

ALBANy-5CHENECTAOT-TR0Y, 

Albany County 

Rensselaer County 

Saratoga County 

Schenectady County 



Lehigh County, Pa 

Northhampton County, Pa 

Warren County, N- J 

ANAHEIM-.SANTA ANA-GARDEN GROVE, CALIFORNIA^ 
Orange County - • • • 

ATLANTA, GEORGIA 

Clayton County 

De Kalb County 

Fulton County ■ ■ ■ ■ 

BAKERSFIELD, CALIFORNU 

Kern County 

BALTIMORE, MARYLAND 

Baltimore city 



Balti/Dore County 

Howard County 

BEAUMONT-PORT ARTHUR, TEXAS. . - . 

Jefferson County 

Orange County 

BINGHAMTON, N- Y.-PENNSYLVANU^ 

Broome County, New York 

Tioga County, New York 

Susquehanna County, Pa 

BIRMINGHAM, ALABAMA 

Jefferson County 

BOSTON, MASSACHUSETTS 

Essex County ( part) 

Beverly ■ 
liTTui cit; 
Peabody city. 

Danvers 



Middletown town, . . . 

Nahant town 

Saugus town 

Swampscott town. - - . 

Topsfield town 

Wenham town 

[iddlesex County (par 

Cambridge city 

Everett city. 
Maiden city... 
Medford city. 



city. . 



Arlingto] 
Ashland - 

Bedford - 



Frajninghain ten 
Lexington tow: 
Lincoln town. 

North Reading 
Reading town. 
Sherbom town- 
Stoneham town 
Sudbury town. 
Wakefield tow 
Watertown tow 
Wayland town. 
Weston town.. 
Wiljiiington tc 



Norfolk County 
Quincy city.. 
Braintree toi 
Brookline to\ 

Cohasset towi 
Dedham town.. 

Holbrook towi 
Med field towi 
Milton town.. 
Millis town^. 
Needham town. 



Randolph town. 

Walpole town.. 
Wellesley tow 
Westwood town, 
Weymouth town. 

Footnotes at end < 



513 


569 


l# 


^ 


1« 


585 


HV 


096 


m 


068 










m 


m 


1,017 




^6 








256 


782 




326 




541 


It 


•^ 


1,727 


023 


















36 


152 


m 


'il 


60 




m 


^ 










m 


IS 










36 


108 


94 


478 




2n 


^5 


488 


a 




3 


932 


3 


718 




960 






13 


294 


2 


798 


975 


287 












676 




971 


29 




04 


697 


55 


413 






^7 


7?9 


?fl 


715 






12 


517 




526 








613 


2t 


83 J 


« 


331 










17 


821 








295 


39 


092 


8 


261 




475 






446 


524 


31 


069 




044 


12 






840 


2; 






846 










26 


375 




374 


25 


793 






24 


898 


If 


900 




070 


26 


071 


u 


354 


48 


177 



BOSTON, MASSACHUETTS— Continued 

Plymouth County ( part) 

I>jxbury town. 

Hingham town 

Bull town 

Marshf ield town 



Pembroke town 

Rockland town 

Scituate town 

Suffolk County 

Chelsea city 

Winthrop town 

BRIDGEPORT, CONNECTICUT 

Fairfield County (part)...- 

Bridgeport city 

Shelton city 

Fairfield town 

Stratford town 

Trumbull town 

New Haven County (par: 1 . . . . 

BUFFALO, NEW YORK 

Erie County 

Niagara County 

CANTON, OHIO 

Stark County 

CHARLOITE, NORTH CAROLINA. . . . 

Mecklenburg County 

Union County' 

CHAITANOOGA, TENNESSEE-GEOii( j 1 

Hamilton County, Tenne;:,".- • 

Walker County, Georgia 

CHICAGO, nxnjoi:- 

Cook County 

Du Page Count- 

Kane County 

Lake County.. 

McHenry County 

Will County 

ciNCiNKATi, ohio-indiana-:-:e.'.t 

Clermont County, Ohio^ 

Hamilton County, Ohio 

Warren County, Ohio'- 

Dearborn County, Indiana^.. 
Boone County, Kentucky'-. — 
Campbell County, Kentucky. . 
Kenton County, Kentucky. . . . 

CLEVELAND, OHIO 

Cuyahoga Co'.^ry 

Geauga Count.;.- ' 

Lake County 

COLUMBUS, OHIO 

Delaware Cc.^-.-'.;. - 

Franklin Coi^'.*y 

Pickaway Co-ur.f .■ - 

DALLAS, TEXAS 

Collin County 

Dallas County 

Denton County 

DAVENPQRT-flOCK ISLAND-f.!' . 

Scott County, Iowa 

Henry County, niinoi:;^ 

Rock Island Coun-ty, LLlii. .i 
DAYTON, OHIO 

Greene County.. 

Montgomery County 

Preble County'^ 

DHWER, COLORADO 

Adams County 

Arapahoe County 

Boulder County 

Denver County 

Jefferson County 

DES MOINES, IOWA. 

Folk County 

DETROIT, MICHIOAN 

Maccmb County 

Oakland Cour.ty 

Wayne County 

DULUTH-SUPERIOR, MINNESOTA-WISCONSIN. . 

Douglas County, Wisconsin 

EL PASO, TEXAS. . . . 

El Paso County. . 
FLIMT, MICHIGAN... 

Genesee Coun-ty. . 

Lapeer County'-. . 
FORI LAUDERDAL&-HOLLYWOOD, FLORILiA. 

Broward County. 
FORT WORTH, TEXAS.. 

Johnson County. 

Tarrant County. 
FRESNO, CALIFORNIA. 

Fresno County. 
GARY-HAJAIOND-EAJ 

Lake County. . . 

Porter County. 



CHICAGO, INDIAM. 



'I 


727 


5 




15 


378 




055 


6 


748 


4 


9^9 


11 


214 


791 












40 


080 


2C 


303 


337 


983 






156 


748 


18 


190 




407 












012 


20 


379 




66? 






1.306 


957 






242 


269 


340 


J45 






316 


781 










283 


169 








913 


5,129 


725 




459 










84 


210 


191 


617 


1,268 


479 






864 


121 


65 


711 


28 


674 






86 


803 


12c 


700 


1,909 


483 


11647 






571 


148 






315 


754 


924 






35 


855 










951 


527 




43? 


43 


•395 


319 


375 








317 














72 








32 




929 


383 




296 














127 


520 










3,762 


360 








?97 


231 588 


45 


008 










416 


239 






41 


926 




946 






^ 


■^ 




', 






ftii 


oO 


Z/9 



GRAND RAPIDS, MICHIGAN. . 
Kent County 



HARRISBURG, PENNSYLVANIA.. 

CuiDberland County 

Dauphin County 

Perry County^ 

, CONNECTICUT.... 
rtford County (part). 
Hartford city 



Blooinfield 



Enfield town 
Farmington t 
Glastonburg 



Newington towi 
Rocky Hill toi 
Simsbury town. 

Suffield town. 



Windsor Locks town. . 
Middlesex County (par' 

Tolland Cou 



Coventi^ 1-W! '. . . . 
Ellington 1 ■-- ■. . 

HONOLULU, HAW,;: 

Honolulu Cc".:. 
HOUSTON, TEf-J^. . 

Harris County. ■ 

INDIANAPOLIS, INDIANA.. 



Hancock County* 

Hendricks County'^ 

Johnson County' 

Marion County 

Morgan Coun-ty ^ 

Shelby County^ 

JACKSONVILLE, FLORIDA... 

Duval County 

JERSEY CITY, NFW JERSEY. 

JOHNSTOWN, PENNSYLVANIA. 

Cambria County 

Somerset County 



KANSAS CITY, MISSOURI-KANSAS... 

Cass County, Missouri'- 

Clay County, Missouri 

Jackson County, Misso:^r , . . 

Platte County, Missour: 

Johnson County, Kansas . 

Wyandotte County, Kan.^ ■ 
KNOXVELLE, TENNESSEE 

Blount County 

Knox County 

LANCASTER, PENNSYLVANIA 

Lancaster County 

LANSING, MICHIGAN 

Clinton County 

Eaton County 

Ingham County 

LOS ANGELES-LONG BEACH. ChLH^V} 

Los Angeles County. . . - 
LOUISVILLE, KENTUCKY- IWI'L.. . - 

Jefferson County, Kent... . . 

Clark County, Indiana. . . 

Floyd County, Indiana. ■ ■ 

MEMPHIS, TENNESSES^ARKANSAS-... 

Shelby County, Tennessee 

Crittenden County, Arkansas*^. 

MIAMI, FLORIDA 

Dade County 

MILWAUKEE, WISCOri:iN 

Waukesha Coui;-:.:- 

MINNEAPOLIS-;::^.:. 

Dakota Coui.:, . 
Hennepin Q.... 
Ramsey Couni.. . - 

Washington Cc-ij-it-,- 

MOBILE, ALABAMA 

Baldwin Coun-ty^ 

KASHVILLE, TENNESSEE 

Davidson County - 

Sumnei County'- 

Wilson County^ 



98 


719 


371 


653 








58? 


549 


249 








178 






13 


613 




783 


2 


434 


43 


077 






10 


R13 


14 


497 


42 


10? 










10 


138 










52 


382 


2C 


561 


19 


467 










6 


780 


33 


601 


2 


933 


6 


356 




580 




'^ 


^ 


,158 


916 


932 






26 


665 




896 


617 


567 


33 


875 


34 


093 


455 


411 






610 


734 






280, 


,733 


77 


450 


' 291702 


87 




622 


73? 










185 


495 


368 


080 










250 


523 


278,359 
278, 359 


37;96» 




684 






^ 


^t 


m 


M 


62 




51 


39V 


674 


583 










935 


047 






1,232 


731 


1,035 






441 


1,482 


030 










842 




422 


525 


52 


43? 


363 


380 










463 


628 










27 


658 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table N.— COUNTIES OR CITIES COMPRISING THE 



LARGEST STANDARD METROPOLITAN STATISTICAL AREAS, 1963— Continued 



NEW HAVEN, CONNECTICUT 

New Haven County ( part) 

Branford tovm 

East Haven town 

Guilford town 

North Branford lown^ 

Woodbridge town 

NEW ORLEAJIS, LOUISIANA 

Jefferson Parish 

Orleans Parish 

St. Bernard Parish 

St. Tammany Parish^ 

NEW YORK, NEW YORK 

New York City 

Bronx County 

Kings County 

New York County 

Queens County 

Richmond County 

Rockland County 

Suffolk County 

NEWARK, NEW JERSEf 

Essex County 

Morris County 

Union County 

NORFOLD-PORTaJOUTH, VIRGINIA 

Chesapeake city 

Norfolk city 

Portsmouth city 

Virginia Beach city 

OKLAHOMA CITY, OKLAHCWA 

Canadian County 

Cleveland County 

Oklahcoia County 

CMAHA, NEBRASKA- IOWA 

Douglas County, Nebraska 

Sarpy County, Nebraska 

Pottawattamie County, Iowa 

ORLANDO, FLORIDA 

Orange County 

PATERSON-CLIFTON-PASaAIC, NEW JERSEY 

Bergen County 

PEORIA, Illinois! 

Peoria County 

Tazewell County ■ 

Woodford County ^ 

PHILADELPHIA, PENNSYLVANIA-NEW JERSEY. . . 

Bucks County, Pennsylvania 

Chester County, Pennsylvania 

Delaware County, Pennsylvania 

Jfontgcmery County, Pennsylvania 

Philadelphia County, Pennsylvania 

Burlington County, New Jersey 

Camden County, New Jersey 

Gloucester County, New Jersey 

PHOENIX, ARIZONA 

Maricopa County 

PITTSBURGH, PENNSYLVANIA 

Allegheny County 

Beaver County 

Washington County 

Westmoreland County 

PORTLAND, ORBGON-WAEHDIGTON 

Clackamas County, Oregon 

Multnomah County, Oregon 

Washington County, Oregon 

Clark County, Washington 

PROVIDENC^-PAWTUCKEr, RHODE ISLAND-MASS. 

Bristol County, Rhode Island 

Barrington town 

Bristol town 

Kent County, Rhode Island ( part) 

Warwick city 

Coventry town 

East Greenwich town 

West Warwick town 

Newport County, Rhode Island (part)... 

Jamestown town 

Providence County, Rhode Island (part) 

Central Falls city 

Cranston city 

East Providence city 

Pawtucket city 

Providence city 

Woonsocket city 

Burrillville town 

Cumberland town 

Johnston town 

Lincoln town 

North Providence town 

North Sraithf ield town 

Smithf ield town 



PROVIDENCE-PAWTUCKET, RHODE ISLAND-MASS.— Con . 
Washington County, Rhode Island {part) 

Narragansett town 

North Kingstown town 

Bristol County, Massachusetts (part) 

North Attleborough town 

Rehoboth toim^ 

Norfolk County, Massachusetts 

Bellingham town 

Franklin town 

Plainville town 

Worcester County, Massachusetts (part) 

Blackstone town 

READING, PENNSYLVANIA 

Berks County 

RICHMOND, VIRGINIA 

Richmond city 

Chesterfield County 

Hanover County^ 

ROCHESTER, NEW YORK 

Livingston County-^ 

Orleans County-^ 

SACRAMENTO, CALIFORNIA 

Placer County^ 

Sacramento County 

ST. LOUIS, MISSOURI-ILLINOIS 

St. Louis city, Missouri 

Franklin County, Missouri^ 

Jefferson County, Missouri 

St. Charles County, Missouri 

St. Louis County ■ 

St. Clair County, Illinois 

SALT LAKE CITY. UTAH ■ 

Salt Lake County ■ 

SAN ANTONIO, TEXAS 

Bexar County ■ 

Guadalupe County^ 

SAN BERNARDINO-RIVERS IDE-ONTARIO, CALIFORNIA. 

Riverside County ■ 

San Bernardino County ■ 

SAN DIEGO, CALIFORNIA 

San Diego County 

SAN FRANC IS CO-QAKLAMD, CAHFORNIA*^ 

Alameda County 

Contra Costa County 

Marin County 

San Francisco County 

San Mateo County 

SAN JOSE, CALIFORNIA 

Santa Clara County 

SEATTLE, WASHINGTON 

King County 

Snohomish County 

SHREVEPORT, LOUISIANA 

Bossier Parish 

Caddo Parish 

SOUTH BEND, INDIANA^ 

Marshall County 

St. Joseph County 

SPOKANE, WASHINGTON 

Spokane County 

SPRIHGFIELD-CHICOPEI^HOLyOKE, MASS-CONN. ^ . . 

Hampden County, Massachusetts (part) 

Chicopee city 

Holyoke city 

Springfield city 

Westf ield city 

Agawam town 

East Longmeadow town 

Longmeadow town 

Southwick town^ 

West Springfield town 

Hampshire County, Massachusetts ( part) .... 

Northampton city 

Easthampton town 

Granby town^ 

Hadley town 

South Hadley town 

Worcester County, Massachusetts (part).... 

Tolland County, Connecticut (part) 

Somers town^ 

SYRACUSE, NEW YORK 

Madison County 

Onondaga County 

Oswego County 

TACCMA, WASHINGTON 

Pierce County 



3, 

18 


444 




247 


?7 


llfl 


W, 


777 






a 


399 




■m 




IT, 






3 


810 


6 


6R5 




697 




UO 


275 


414 






436 










197 






117 


JJ9 


73? 






053 






y. 


159 


67 


989 


6?5 


50J 










6-, 


727 






75C 






566 




377 










224 






509 


U7 


795 






363 


035 






6R7 


151 


?<3 


017 


809 


782 






503 


591 


1,03? 


on 


1,033 








-^■901' 


2OT 






U6 


820 


740 




m 


'W. 


1,107 


213 










~V7 


4i 


22J 


859 










23f 


614 


27£ 


333 






4^3 


999 








553 






174 


463 


26 


302 




718 


10 




2 


345 


10 


565 


^ 


712 


u 


358 


5 


139 




924 




)8'/ 




660 


3C 


058 




326 






: 




14 


956 


: 


383 






; 




•: 


702 


563 


781 






42; 


028 


86 





TAMPA-ST. PSTERSBURC, FLORIDA 

Hillsborough County 

Pinellas County 

TOLEDO, OHIO-MICHIGAN^ 

Lucas County, Ohio 

Wood County, Ohio^ 

Manroe County, Michigan^ 

TRENTON, NEW JEESEX 

Mercer County 

TUCSON, ARIZONA 

Pima County 

TULSA, OKLAHCMA 

Creek County 

Osage County 

Tulsa County 

UTICA-RCME, NEW YORK 

Herkimer County 

WASHINGTON, D. C. -MARYLAND-VIRGINIA. 

Washington, D. C 

Montgomery County, Maryland 

Prince Georges County, Maryland. . - 

Alexandria city Virginia 

Fairfax city, Virginia 

Falls Church city, Virginia 

Arlington County, Virginia 

Fairfax County, Virginia 

WICHITA, KANSAS 

Butler County ^ 

Sedgwick County 

WILKES-BARRJ^HA2ELT0N, PENNSYLVANIA. 

Luzerne County 

WHMINGTON, DELAWARE-MARYLAND-NEW JE 

New Castle County, Delaware 

Cecil County, Maryland^ 

Salem County, New Jersey 



County ( part) . 



Worcester 
Berlin toi 



Holden town. . ■ 

Millbury town. 
Northborough " 
Northbridge t< 
Nortii Brookf i( 

Shrewsbury toi 



Sterling town^ 

Westborough town 

West Boylston town. . . 

YORK, PENNSYLVANIA^ 

Adams County 

York County 

YOUNGSTOrfN-WARREN, OHIO.. 

Mahoning County 

Trumbull County 



^Added for 1963. 

^Title changed from 1961. 

^Orange County deleted for 1963. 

^Solano County deleted for 1963. 

NOTE: The following areas were deleted 



aiid Huntington-Ashland, 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



15 





all^retums 


Returns for 100 largest 
standard metropolitan 




Number or 


all returns 




(1) 


(2) 


(3) 




37!768i215 
133,493,106 


36,399,117 
20,871,020 
102,467,338 
98,361,695 


56.9 




55.3 


Total nunter of exemptions 

Number of exemptions other than age and 












rnnnaKl J„u.,.) 




deficit 


368,728,386 

2i;095;778 
2,763,299 
6,454,097 

9;209;379 

2,717,295 

585,693 

209,068,303 
48,197,445 


233,062,855 

191,467,135 

12,598,952 

13,278 

4,106,206 

8,251,678 

6,032,337 

1,229,713 

195,203 

5,520,109 

136,790,552 

32,152,265 


63.2 














Net gain and loss from sales of capital assets.. 


63.6 
72.0 








45.3 




33.3 




59.2 


Taxable income ^ 






66.7 







data, the State totals in table 38 are used for comparison 
with the totals for the 100 metropolitan areas. 

Of the United States totals, the 100 areas have 57 
percent of the returns, 63 percent of the adjusted gross 
income, and 67 percent of the income tax liability. 
These areas also showed 72 percent of the dividend 
income, 65 percent of the interest received, and 64 
percent of the salaries and wages. 



Chart 4. -TAX BASE AND TAX, BY METHOD OF TAX COMPUTATION 


Total tax base = $209.1 billion 


y^ >v Returns with alternative 


/ \/^:^=- 


1 Returns w.th y Taxed at- 


surtaxonly ^ IX----" y/y^ \ZZl tmT 


\ ' " y ~~^"-----.. Hi -Capital 


\ / $2.4 billion 


Total tax before credits = $49.1 billion 


/^ ^X 


Tax 


esulting (rom- 








/ Returns with \ ,.-'"■ 




Normal tax and 


/ surtax only"" ^-— -""'M Returns with 


X-iX 


$3.0bill,on 


\ »44. 9 billion -.,,/ }4. 2 billion 


.'iivi-i 




\ /^ ""■--.. ^^H Capital 


\ / ^^H earns rate 


v_x 



TAX BASE AND TAX SHOWN BY METHOD 
OF COMPUTATION 

Chart 4 reveals that of a total tax base of $209.1 
billion for 1963, $200.0 billion was reported on returns 



of taxpayers using the "regular" computation (normal 
tax and surtax only). This yielded income tax before 
credits of $44.9 billion. 

The remaining $9.1 billion of tax base for 1963 was 
reported on returns of taxpayers who elected the alter- 
native tax computation. This amount of tax base gen- 
erated $4.2 billion of income tax before credits. 

The tax base for the alternative computation was 
divided into $6.6 billion which was subject to "regular" 
rates and $2.4 billion which was taxed at the capital 
gains rate. The portion taxed at "regular" rates pro- 
duced tax of $3.0 billion and the portion taxed at the 
capital gains rate yielded income tax before credits of 
$1,2 billion. 

More information of this nature is contained in basic 
table 35 on page 90. 



SOURCES OF DATA 

Individual income tax data were estimated from a 
sample of unaudited tax returns. Forms 1040 and 1040A, 
filed by citizens and residents during the calendar year 
1964 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 1963 regard- 
less of when filed. Most of the returns were filed by 
taxpayers with calendar-year accounting periods, but 
a small number had noncalendar-year accounting periods. 
Tentative returns were excluded from the sample. Re- 
turns 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 

(1) every citizen, resident alien, and bona fide resident 
of Puerto Rico under 65 years of age (including minors) 
who had $600 or more of gross income for the year, 

(2) every citizen or resident 65 years or over who had 
$1,200 or more gross income for the year, and (3) 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 Government, 

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 
reporting their income for 1963. 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. 

The Form 1040 was a two-page form with attached 
schedules. If an individual's income was entirely from 



16 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



salaries and wages he needed only to file the principal 
two-page form. If, in addition to salaries and wages, 
an individual had only interest income, he could also 
file the two-page form with an attachment listing the 
sources of his interest income. Individuals who had 
income from sources other than salaries and wages and 
interest were required to report that income on supple- 
mentary schedules. 



Table P. —NUMBER OF RETURNS BY FORM OF RETURN 
ITaiable and nontaxable returns] 


1962 ANB 


1963 


Form of return, type of deduction 


19b2 


1.3 


Change, 
1963 from 




(1) 


(2) 


(3) 


Grand total 


62,712,386 


63,943,236 






26,451,105 

18,200,287 


35,357,422 
28,153,822 

24,913,559 

17,565,201 






1,702,717 




10, 201 


Standard^^deduetlon^returns^on which tax table 


Fom 1040A 
Total 


-635,086 


With standard deduction, total 


18,200,287 
U, 988, 791 
3,211,496 

44,512,099 


17,565,201 
14,618,406 
2,946,795 

46,378,035 


-635,086 
-370,385 
264,701 




Form 1040 


1,865,936 




19,131,668 
18,304,402 

7,076,029 
17,639,203 
10,441,556 

5,514,888 

1,682,759 
26,451,105 

8,268,321 
12,789,514 

5,393,270 
421,791 


■ ig^ioiiou 

8,117,502 
17,792,221 
10,295,153 

5,693,684 

1,803,384 
28,153,822 

3,432,370 
13,407,334 

431,992 




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

Adjusted gross income $10, 000 or more 


796,616 
1,041,473 






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


178,796 
120,625 






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









"Description of the Sample and Limitations ( 

■^Taxpayers with adjusted gross income under $5,000 may ot 
deduction only by using the tax table. 

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



the Data" and "Explana- 



Table P presents a comparison of the number of re- 
turns for the current year with those for 1962 by form 
of return filed, size of adjusted gross income, and type 
of deduction reported. Forms 1040 for 1963 numbered 
46.4 million, an increase of 1.9 million returns over 
1962. Forms 1040A numbered 17.6 million, a decrease 
of 635 thousand returns from 1962. 

The standard deduction was elected on 35.4 million 
returns. Forms 1040 and 1040A. 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, except for a few who had 
their tax computed for them. There were 24,9 million 
returns of taxpayers using the optional tax table for 1963, 
517 thousand fewer than for 1962. 



EXPLANATION OF CLASSIFICATIONS AND TERMS 

Classifications 

Adjusted gross income classes 

The amount of adjusted gross income reported by the 
taxpayer on his return was the basis for classifying data 
for the size of income. Deficit and a breakeven in ad- 
justed gross income were considered "No adjusted 



gross income" and appear as a separate class. When- 
ever 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 non- 
taxable returns with $5,000 or more adjusted gross in- 
come are grouped in one class. 

Taxable and nontaxable returns 

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; however, the self-employment tax was 
disregarded for this classification. 



Returns with standard deduction or with itemized 
deductions 

Standard deduction returns included (I) 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 re- 
turns with adjusted gross income of $5,000 or more on 
which the taxpayer elected to use the standard deduction. 

Returns with "No adjusted gross income", classified 
as standard deduction returns in years prior to 1961, 
have been classified separately since 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 because it was assumed 
that the other spouse itemized. 

Size of selected sources of income or loss 

For distributions of thenumber of returns with selected 
sources of income or loss in adjusted gross income, re- 
turns were divided intocategoriesaccording tothe size of 
a specific income or loss. The size intervals are nar- 
row at the lower end of the scale so that small amounts 
are adequately classified. 

Marital status of taxpayer 

Marital status was determined by the taxpayer as of 
the last day of his tax year or the date of the death of a 
spouse. The five marital classifications- -joint returns 
of husbands and wives, separate returns of husbands 
and wives, returns of heads of household, returns of 
surviving spouse, and returns of other single persons-- 
were based on the marital condition 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. 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Joint returns of husbands and wives were those on 
which a married couple reported their combined income, 
or were 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 clas- 
sification. 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 dependent 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 persons for whom he was entitled to 
the deduction for an exemption (except multiple support), 
or shared with his unmarried child, grandchild, or step- 
child even though not a dependent, or who paid over half 
the cost of maintaining a household which was the prin- 
cipal 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 other unmarried 
individuals. 

Tax rate schedules 

The three tax rate schedules designed for individual in- 
come tax apply to (1) joint returns and returns of surviv- 
ing 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. 
These schedules are reproduced at the end of this report. 



Tax rate classes 

This classification 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 mentioned above. 

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 bounda- 
ries, 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 of which 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 included 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 1963 
definitions for standard metropolitan statistical areas 
developed by the Bureau of the Budget. 



Sources Comprising Adjusted Gross Income 
Salaries and wages (net) 

Net salaries and wages were amounts of compen- 
sation for personal services reported in adjusted gross 
income, except for amounts not exceeding $200 per 
return included in other income on Form 1040A returns. 
In addition to actual salaries and wages, this source is 
comprised of commissions, bonuses, tips, fees, excess 
reimbursement over employee business expenses, and 
the value of nonmonetary payments for services, e.g. 
merchandise, accommodations, property, etc. Excluded 
from this source were tax exempt portions of both 
salaries earned abroad and sick pay receipts, and 
certain expenses connected with employment that were 
deductible from total salaries and wages in computing 
adjusted gross income. 

Dividends in adjusted gross income 

Dividends in adjusted gross income were distributions 
of cash, property, services, accommodations, etc., by a 
corporation from its earnings to individual taxpayers, ex- 
cepting dividends not exceeding $200 per return in other 
income on Forms 1040A and an exclusion of qualifying 
dividends not exceeding $50 per taxpayer. On joint 
returns, if both husband and wife received qualifying 
dividends, each excluded up to $50 against his respec- 
tive dividend income. All dividends qualified for the 
exclusion unless they fell under Section 116(b) of the 
Internal Revenue Code of 1954. 

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 

Interest received was the taxable portion of interest 
from bonds, debentures, notes, mortgages and personal 
loans, interest received or credited on bank deposits, 
savings accounts, and deposits in organizations listed 
above, as well as partially tax-exempt interest and 
interest from tax-free covenant bonds received directly 
or through partnerships and fiduciaries. Excluded were 
small amounts of interest (not more than $200 per 
return) reported in other income on Form 1040A 
returns. 



18 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Business or profession net profit or net loss 

This source was reported by individuals who were 
sole proprietors of a business or members of a profes- 
sion, 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 income 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, 
obsolescence, 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. 

Farm net profit or net loss 

This source was reported by individuals who were 
sole proprietors of a farm and who did not elect to be 
taxed as a corporation. When there were two or more 
sole proprietorship farms operated by the taxpayer, 
the single amount of profit or loss included in adjusted 
gross income represented the combined profits and 
losses from all farm business activities. 

Farm business receipts included sales of market 
livestock and produce raised and held primarily for 
sale and other farm income including such items as 
merchandise received for produce, machine work, 
breeding fees, wood and lumber, other forest products, 
patronage dividends, rebates or refunds, agricultural 
program payments and other farm items. 

Farm business expenditures deductible from farm 
business receipts were the ordinary and necessary costs 
of operating a farm for profit. These included such 
items as labor hired, feed bought, seeds and plants 
bought, machine work hired, supplies bought, tying 
material, containers, insect and disease control, ma- 
chinery expense, farm building and fence repairs, 
livestock expenses, fertilizer bought, veterinary, fuel, 
light, power, taxes, insurance, premiums, interest paid, 
rent, cash, hauling hired, auto and truck, and other. 

Partnership net profit or net loss 

Partnership net profit or 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 individual 
was a member of more than one partnership, the single 
amount of partnership profit or loss reported in adjusted 
gross income was the combination of all his shares, 
whether actually received or not. The ordinary income 
of the partnership did not include dividends qualifying for 



the exclusion, net short- and long-term capital gain or 
loss, interest on tax-free covenant bonds, nor partially 
tax-exempt interest. The partner's share of each of 
these items was reported by him in its respective 
source. 

Net gain from sales of capital assets 

Such gain 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 and the resultant gain if 
long-term was reduced 50 percent. For the determina- 
tion of net short- and long-term gain and loss, the tax- 
payer included with his personal, current year trans- 
actions, his 5-year capital loss carryover as a short- 
term loss, and his share of (1) net short- and long-term 
gain or loss received through fiduciaries and from part- 
nerships, (2) distributed and undistributed long-term 
gain from regulated investment companies, and (3) 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 

This source reported as a component of adjusted 
gross income was the deductible loss resulting from 
sales or exchanges of property treated as capital assets. 
To determine the deductible loss, all short-term gains 
and losses were merged with the long-term gains and 
losses, and the excess loss was allowed to the extent of 
the smallest of (1) amount of capital loss, (2) taxable 
income (adjusted gross income if tax table was used) 
computed without regard to capital gains and losses and 
the deduction for personal 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 or loss received through 
fiduciaries and from partnerships, (2) distributed and 
undistributed long-term gain from regulated investment 
companies, and (3) the excess net long-term gain over 
net short-term loss distributed by small business 
corporations that elected not to be taxed as a corpo- 
ration. 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 is not absorbed by capital gains in the intervening 
years. Current year losses must be offset against 
gains before the carryover becomes available. If a 
capital loss carryover is not eliminated in the 5-year 
period, the remaining loss cannot be used. 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



19 



Ordinary gain from the sale of depreciable property 

Gain from the sale of certain depreciable property 
which is either personal property or other tangible 
property (not including a building or its structural 
components) was taxed as ordinary income in 1963 to 
the extent of the depreciation taken in 1962. (See 
"Changes in Law".) 

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

The amount of this source 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 fiduci- 
aries. Net gain from these transactions was included in 
its entirety and the net loss was fully deducted in comput- 
ing 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 

Pensions and annuities were the taxable portion of 
amounts received during the year. The full amount of 
a pension or annuity received by a retired employee 
who contributed nothing toward the cost was taxable. 
If the annuitant contributed to the cost, methods were 
provided for computing the taxable amount to be re- 
ported. The method used depended upon the type of 
pension or annuity but, in general, an exclusion of a 
portion of the receipts was provided as recovery of 
cost. 

Net income or loss from rents 

This source, although reported in a schedule that in- 
cluded 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 depreciation, repairs, main- 
tenance, interest, taxes, commissions, advertising, fuel, 
insurance, janitor service, and other allowable expenses 
related to the rented property. Income from rents when 
combined with income from royalties will not be equiva- 
lent 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 

This income or loss 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, de- 
preciation, office rent, legal fees, clerical help, interest, 
taxes, and similar items. As stated above, income from 



royalties when combined with income from rents will not 
be comparable with income from rents and royalties for 
years prior to 1960. 

Income or loss from estates and trusts 

This source was the taxpayer's share of fiduciary in- 
come from any estate or trust under which he was a bene- 
ficiary. 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 
accumulation distribution made by the fiduciary of a com- 
plex 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 also 
excluded from his fiduciary income his share of capital 
gain, dividends qualifying for exclusion, and partially 
tax-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 has a net operating loss carry- 
over, or a capital loss carryover, or for its last tax year 
had deductions (other than exemption and charitable de- 
duction) in excess of gross income. 

Other sources 

Included here were 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 reimbursement for medical 
expenses taken in a previous year, the taxpayer's 
share of distributed or undistributed current year 
taxable income (exclusive of long-term capital gain) 
received from a small business corporation which 
elected not to be taxed as a corporation, net operating 
loss deduction where that item is not shown separately, 
and any other income subject to tax for which no 
entry was provided on the return form. Also included 
is a total $174,556,000 consisting of interest, dividends 
(after exclusions), and wages not subject to income tax 
withholding (not exceeding $200 per return) reported 
on 2,610,000 returns. Form 1040A. 



Self- Employment Pension Deduction 

Beginning in 1963, self-employed individuals could 
contribute to a qualified retirement plan in much the 
same manner as a corporate employee and could deduct 
such contributions when computing adjusted gross 
income. 

In general, all self-employed individuals currently 
subject to the self-employment tax were eligible for 
this deduction. For purpose of the deduction, self- 
employed individuals were further distinguished by the 
law as being employees or owner-employees, the latter 
being a sole proprietor of an unincorporated trade or 
business, or a partner who owns more than 10 percent 
of either the capital interest or the profits interest in 
the partnership. 



20 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



The amount of the allowable deduction was measured 
by earned income. An owner-employee might contribute 
annually to a pension plan 10 percent of his earned 
income, or $2,500, whichever was the lesser. The 
deduction itself was limited to 50 percent of the contri- 
bution but could not exceed $1,250. Self-employed 
individuals other than owner-employees were not bound 
by the $2,500 limit on contributions, but they were 
subject to the same limitations regarding the amount 
of the deduction. 

One further limitation was imposed on owner- 
employees. If they wished to participate in a retire- 
ment plan, all employees (excluding part-time and 
seasonal) with 3 or more years of service must also 
have been included in the plan. 



Capital Gains and Losses 

Short-term capital gain or loss 

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

Long-term capital gain or loss 

Gains and losses from sales or exchanges of assets 
held more than six months which were treated as capital 
assets were considered to be long-term. 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 1958-1962 

This carryover 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 

This was the entire loss, resulting from sales of 
property treated as capital assets, which was reported 
on returns having a capital loss in adjusted gross income. 
The loss was a combination of current year short-term 
gains and losses, the 5-year capital loss carryover, and 
the current year long-term gains and losses, and was 
without regard to the statutory limitation on the deductible 
loss. 



Net long-term capital gain in excess of net short-term 
capital loss 

Included was the entire excess of net long-term capital 
gain over net short-term capital loss reported on re- 
turns with alternative tax. Only one-half of this excess 
long-term gain was included in adjusted gross income. 
However, 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 

This 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 computed. 



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 
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 con- 
nection with his employer's business which were in 
excess of the reimbursed amounts deducted from gross 
salaries; and expenses, in excess of the employer's 
reimbursement, incurred for education undertaken to 
maintain or improve skills required to perform duties 
in present employment status. 



Exemptions 

In the computation of taxable income, exemptions 
were allowed for the taxpayers and their dependents, 
and additional exemptions were allowed for taxpayers 
who were 65 or over and for taxpayers who were blind. 

A $600 exemption was allowed for the taxpayer, the 
taxpayer's spouse, and for each child (including a step- 
child or an adopted child) who was under 19 years of 
age, or who was a student regardless of age, if the 
taxpayer furnished more than half the support. If the 
child was 19 or over and not a student, an exemption 
was allowed only if the child had less than $600 gross 
income for the year and the taxpayer furnished more 
than half the support. 

An exemption of $600 was also allowed for any 
dependent who had less than $600 gross income, and 
who received more than half his support from the 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



21 



taxpayer if the dependent was (1) a close relative as 
outlined in Section 152 of the Internal Revenue Code, 
or (2) 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. 

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

To qualify as a dependent, an 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. 

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

Besides the "personal" exemption for the taxpayer 
and spouse, an additional $600 exemption was allowed for 
each taxpayer or spouse who was age 65 or over, and 
each taxpayer or spouse who was blind. A taxpayer 
could file a separate return and claim the exemptions for 
the spouse (including those for age and blindness) only 
if the spouse had no gross income and was not a depend- 
ent of another taxpayer. Exemptions for age and blind- 
ness were not allowed for any dependents. 

The total number of exemptions shown in this report 
includes a duplication of exemptions for certain individ- 
uals and for age and blindness. These individuals were 
(1) dependents (of another individual) who had less than 
$600 gross income, but filed a return to obtain a refund 
of tax withheld on wages, and (2) child dependents (under 
19 or a student) who were required to file a return be- 
cause their gross incomes were $600 or more. This 
particular group of individuals is counted twice, as a 
dependent on another taxpayer's return, and as a tax- 
payer on their own return. 

Measures of Individual Income 
Adjusted gross income 

Adjusted gross income was gross income from all 
sources that are subject to income tax minus (1) ordi- 
nary and necessary expenses of operating a trade or 
business, (2) expense deductions attributable to rents 
and royalties, (3) expenses of outside salesmen attri- 
butable to earning salary or other compensation, (4) ex- 
penses of travel, meals, and lodging while away from 
home overnight paid by an employee with respect to 
services rendered, (5) transportation cost related to 
the performance of services as an employee, (6) ex- 
penses for education required to maintain salary, status, 
or present employment, (7) expenses paid or incurred 
in connection with service as an employee under a 
reimbursed or other expense allowance arrangement 
with the employer, (8) exclusion of allowable sick pay 
if the sick pay was included in gross salary, (9) depre- 



ciation and depletion allowed life tenants and income 
beneficiaries of property held in trust, (10) deductible 
losses from sales of capital assets, and other property, 
(11) deduction equal to 50 percent of the excess of net 
long-term capital gain over net short-term capital 
loss, (12) net operating loss deduction, and (13) contri- 
butions to a retirement fund by the self-employed. 
(See "Changes in Law".) 

Deficit (in adjusted gross income) 

This deficit occurred when the deductions allowed for 
the computation of adjusted gross income, as stated 
above, exceeded the gross income. 

Taxable income 

This measure was adjusted gross income minus de- 
ductions, 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 mechanically 
computed for each return which did not show this item, 
but disregarded if found to be a negative amount. Re- 
turns 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 tax- 
payer using the standard deduction and regular tax rates 
in a tax computation schedule that he retained. The tax- 
able income was not required to be transferred to the 
card-form itself. 

Taxable income for taxpayers who used the tax table 
was computed by (1) using the midpoint of the income 
bracket of the tax table into which the taxpayer's adjusted 
gross income fell as the amount of adjusted gross income, 
(2) providing a 10 percent standard deduction based on the 
midpoint, and (3) 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 com- 
puted by (1) using the total income reported, (2) deducting 
10 percent of the total income as standard deduction but 
limited to $1,000 or $500 in the case of a separate return 
of husband or wife, and (3) allowing $600 for each exemp- 
tion. This formula provided the amountof taxable income 
used by the taxpayer in his retained tax computation 
schedule. 



Tax Items 

Income tax rates remained unchanged for 1963. 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. 



22 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



in which case the maximum rate applied to taxable income 
in excess of $300,000. Under the split-income provision, 
the 91 percent rate was effective only on taxable income 
in excess of $400,000 on joint returns and returns of sur- 
viving spouse. In any case, the maximum income tax 
before credits was limited to 87 percent of taxable 
income. 

Income tax before credits 

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 tax computed under the alter- 
native method, before such amounts were reduced by 
tax credits. It did not include the self-employment tax. 

Normal tax and surtax 

The income tax imposed upon the taxable income of 
individuals by the Internal Revenue Code of 1954 is 
divided into two sections. The first section is a normal 
tax of 3 percent of taxable income. All taxpayers with 
taxable income pay the first part of their tax liability 
at this rate. The second section of the income tax is the 
surtax which is levied on a scale graduated in relation 
to size of taxable income. To facilitate computation, the 
normal tax and surtax rates are combined in the tax 
tables furnished the public. 

Alternative computation of tax liability 

An alternative computation of the tax was afforded 
taxpayers on the long-term capital gains portion of their 
income. This alternative computation limited the tax on 
net long-term capital gains in excess of any net short- 
term capital losses to 25 percent. The portion of the 
income deemed ordinary income was still taxed at the 
normal tax and surtax rates. Under the alternative 
computation, half the excess described above was in- 
cluded in taxable income and the tax before credits was 
half of the included portion of the excess plus an amount 
calculated by applying the normal tax and surtax rates to 
the balance of taxable income. 

P roviding there were some capital gains, the alternative 
computation of tax was advantageous if taxable income 
other than capital gains exceeded $36,000 on joint returns 
and returns of surviving spouse, $24,000 on returns of 
heads of household, or $18,000 on separate returns of 
other persons. These were the points at which the mar- 
ginal combined normal tax and surtax rates on the dif- 
ferent rate schedules exceeded 50 percent. 



Recomputation of prior year investment credit 

The investment credit taken for 1962 on assets 
disposed of in 1963 was recomputed and added to the 
1963 liability. (See "Changes in Law".) 

Tax credit for dividends received 

This credit was allowed against the income tax for 
qualifying domestic dividends included in adjusted gross 
income. The tax credit was the lesser of 4 percent of 
such dividends or 4 percent of the taxable income, but 
could not exceed the income tax reduced by foreign tax 
credit. 



Tax credit for retirement income 

The retirement income credit was allowed if the tax- 
payer received earned income in excess of $600 in each 
of any 10 calendar years before the current taxable year. 
This tax credit was 20 percent of the retirement income, 
as defined in the Code, with a maximum credit of $304.80 
($240 for taxable years ending before October 25, 1962) 
for each retiree. The credit could not exceed the tax 
liability after being reduced by (1) the credit for tax 
withheld at source on tax-free covenant bonds, (2) the 
foreign tax credit, (3) the dividends received credit, and 
(4) the credit for partially tax-exempt interest. 

Tax credit for investment in certain depreciable 
property 

The investment credit was 7 percent of a taxpayer's 
qualified investment in new and used tangible personal 
property and certain other tangible property which had 
a useful life of over 8 years. The cost or basis was 
reduced by (1) one third if the useful life was at least 
6 years but less than 8 years, or (2) two thirds if the 
useful life was at least 4 years but less than 6 years. 
The cost or basis was reduced 4/7 if the investment 
was in public utility property. If the tax liability ex- 
ceeded $25,000 the tax credit was limited to $25,000 
plus 25 percent of the tax liability over that amount. 
Tax liability was reduced by (1) the foreign tax credit, 

(2) the credit for partially tax-exempt interest, and 

(3) the retirement income credit before figuring the 
limitations on the investment credit. 

Other tax credits 

The other tax credits against income tax were those 
for foreign tax paid, for partially tax-exempt interest 
and for tax paid at source on interest from tax-free 
covenant bonds, but allowed only if nonbusiness deduc- 
tions were itemized. Also included was the "throwback 
tax credit" allowed the recipient of an accumulation 
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 in- 
cluded in adjusted gross income, reduced by the itemized 
deduction for amortization of bond premium on the bonds. 
However, the credit could not exceed the smaller of (1) 
3 percent of the taxable income, or (2) income tax re- 
duced by credits for foreign tax paid and for dividends 
received. 

Tax credit was allowed for tax withheld at source on 
tax-free covenant bond interest. The issuing corporation 
withheld as tax 2 percent of the total interest earned. 
The taxpayer also included his share of this tax credit 
allotted to him through partnerships and fiduciaries. 

The throwback tax credit was the recipient's pro rata 
share of taxes paid by a complex trust in preceding tax 
years which would not have been payable by the trust had 
the trust in fact madedistributionsof income currently to 
the beneficiaries. Income tax paid on accumulation dis- 
tributions deemed distributed in prior years was not re- 
funded to the trust but was allowed as a credit against the 
income tax liability of the recipients. Credit in excess of 
the total tax was treated as an overpayment and as such 
was refundable. 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



23 



Income tax after credits 

Tax after credits was the income tax liability excluding 
the self-employment tax and was the criterion upon which 
taxable and nontaxable returns were classified. It was 
after the deduction for income tax credits, but prior to 
the year-end adjustments for tax withheld from wages and 
payments on declaration which determined the overpay- 
ment or tax due status. 



Tax from recomputed prior year investment credit 

This tax was part of an investment credit taken in a 
prior year on property that was disposed of in the 
current year before its useful life ended. The credit 
added back was the amount previously claimed, less 
the credit that would have been allowable if the actual 
useful life had been used in computing the credit. 

Total tax 

Total tax was the sum of income tax after credits 
and the tax from recomputed prior year investment 
credit. 

Self- employment tax 

This tax was reported by each individual who had 
self-employment income of at least $400 derived from 
solely owned trade or business and from his share of 
partnership profits even though these enterprises elected 
to be taxed as corporations. Citizens employed by 
foreign governments or international organizations were 
subjected to self-employment tax on salaries for 1960 
and subsequent years. Certain types of income and 
deductions were not allowed in computing self- 
employment earnings, such as investment income, 
capital gain or loss, net operating loss deduction, and 
casualty losses. The maximum amount subject to social 
security self-employment tax for 1963 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. The 
maximum tax payable was $259.20. 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 1963 was 5.4 percent. This 
tax was paid regardless of the taxpayer's age and even 
though social security benefits were received by the 
taxpayer. 

Tax withheld 

The 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- 
ployee tax. These items were considered to be taxpay- 
ments. The amount of income tax withheld by employers 
from wages subject to income tax withholding was with- 
held as prescribed in withholding tables or by the exact 
computation method and could have been increased by 
agreement between employer and employee. Income tax 
on capital gain retained by regulated investment com- 
panies was paid by the company and the taxpayer allotted 
his pro rata share of the tax paid. Excess social security 
tax is described below. 



Excess social security tax 

This excess 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 employee 
social security tax rate for 1963 was 3 5/8 percent on 
$4,800 of wages, with a maximum of $174 tax. The 
amount withheld in excess of the maximum was reported 
with income tax withheld and used by the taxpayer as a 
payment on total tax liability and to the extent not used 
was refundable. 

Payments on 1963 declaration of estimated income tax 

Such payments were reported on returns. Form 1040. 
The payments, received with the 1963 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 1962 tax liability. 

Tax due at time of filing 

This amount 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 required to be paid when the 
return was filed. 

Overpayment 

An overpayment of taxoccurredwhen the sumof the tax 
withheld and payments on declaration exceeded the com- 
bined income tax after credits and the self-employment 
tax. Overpayment on Form 1040A gave rise to a refund. 
On Forms 1040, overpayment could be elected as a re- 
fund, or as a credit on the subsequent year's estimated 
tax, or could be requested as part refund and part credit 
on the estimated tax. 

Refund 

A refund of tax included the portion of overpayment re- 
quested as refund by taxpayers filing Forms 1040, and all 
overpayments on Form 1040A. The refund could be re- 
quested in cash or a combination of cash and United 
States Savings Bonds, Series E. When bonds and cash 
were both checked on the return, the refund was made 
entirely in cash. The refund had to be at least $18.75 
before the bond election could be made. 

Credit on 1964 tax 

This credit, requested on Forms 1040, was that part 
of the overpayment of 1963 tax which taxpayers specifi- 
cally requested be credited to their estimated income 
tax for 1964. 



Tax Rate Classifications 

Data in tables 30 through 35 are classified by marginal 
tax rates, the maximum rate applied to any part of the 
tax base. The explanations which follow use the illustra- 
tions appearing on the following page to show how the 
tax return data presented in table 35 are derived from 
information available in the return. 



24 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



ILLUSTRATIONS OF THE PRESENTATION OF TAX RETURN DATA CLASSIFIED BY RATE, AS SHOWN IN TABLE 35 



Example 3 



Derivation of Tax Basi 



J 16. 000 




-3, 800 
J12,20O 


Itemized deduct 
Balance 


-1,200 
$11,000 


Exemptions 
Tax base (taxab 


Derivation 


of Tax; 





Derivation of Tax Base: 


Jicome) 

surtax 
ne) 




net 

$800 
$880 

360 
520 
720 
880 
000 
120 


Derivation of Tax Base: 




$50,000 - Adjusted gross income (Incli 
long-term capital gain of $5 

-3. 800 - Itemized deductions 
$46. 200 - Balance 

-1.200 - Exemptions 
$45. 000 - Tentative tax base (taxable 

$5,000 - Tax base lor capital gains t« 

$45. 000 - Total tax base (taxable inco 
Derivation of Tax: 

1st $4. 000 of tax base taxed at 20% . . 
2nd $4, 000 of tax base taxed at 22% . . 
3rd $4, 000 of tax base taxed at 26% . . 
4th $4. 000 of tax base taxed at 30% . . 

6th $4, 000 of tax base taxed at 38% . . 


$150,000 - Adjusted gross income (including 1/2 excess 
net long-term capital gain of $145. 000) 
-13.800- Itemized deducUons 
$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 






$780 


Derivation of Tax: 


$2 ■KiO 


$135. 000 tentative tax base taxed at normal tax and surtax 








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




8d3 $4, 000 of tax base taxed at 47% . . 




$2 


Derivation of Capital Gains Tax: 

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

$145.000 Total tax $72,500 




BaL$4.000 of tax base taxed at 53% ■ • 
$40,000 Normal tax and surtax .. . 




$2 
$14 




Derivation of Capital Gain Tax: 


















.500 






$45,000 Total tax 




$17 













Returns with tax rate a 


marginal r 


1 




Returns with any tax at tax rate 


Tax rate 


Number 


^f 


1£ 


\'T.r 


Total 

income tax 

before 


Tax base 
taxed at 
marginal 


Tax 






Number of 




generated 




-> 






(,) 






1 




ilO) 


ill) 


1,12) 



Example 1. 


-Data Reporteti on Joint Retur 


n With Normal Tax and Su 


rtax Only 




















20 percent 


1 


16,000 


11,000 


2,460 


3,000 


730 




i 


\ 


3;000 


800 


26 percent 


780 



Example 2. 


-Data Reported on Joint Return With Capital Gains Tax and Normal Tax and Surtax 


















'l 


3 50, 000 


3i5,000 


3 17, 020 


5,000 






r 




4^000 
i,000 

4^000 
4,000 
4,000 
5,000 
4,000 
4,000 


300 


22 percent 


1,040 




1,200 


34 percent 




"P"=^ht 


1,720 
1,880 


50 percent ( 


ret^s With capital gains tax and .^tax) 


2*000 


53 percent 




...._ 


2,120 



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






L 150,000 145,000 72,500 145,000 72,500 I | | | 1 | 145,000 | 



Summary of Data Reported on the Above Three Joint Returns 





^ 


215,000 
16,000 

150,000 
'50,000 

50,000 


11,000 

345^000 
45,000 


17,020 


157,000 
3,000 

145,000 
4,000 


72,500 
2,500 

2,120 




1 


'3 


201,000 
8,000 
8,000 
7,000 
4,000 
4,000 

4^000 
4,000 
145,000 
5,000 
4,000 
4,000 


91,980 




1,600 


22 percent 


1,760 
1,820 




1,200 


34 rcent 








43 '^''ce"t 


1,720 


47 percent 




50 percent (returns with capital gains t 
50 percent (returns with capital gains t 

53 percent 


X only) 


2,500 
2,000 
2,120 



^This total is 
^These returns 
'This amount is 
NOTE: Columns 



following ta 
n the total ai 
he total for 



rate classes as many returns hav 
they already appear in the class 
le reason stated in footnote 2, 
shown because they have no applic 



Tax base for returns with normal tax an<j surtax only 
is taxable income. For returns with alternative tax com- 
putation, the tax base is either (1) taxable income, where 
that amount is greater thanone-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 
indivi(duars tax base is taxed. Some of the tax rates 
are described below: 

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



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



25 



b. 50 percent (alternative tax computation returns 
with capital gains tax only) -This is the rate applicable to 
returns which show the amount of 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 (alternative tax computation returns 
with capital gains tax and normal tax and surtax) - This 
is the rate applicable to returns 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 
limitation) - 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, (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. 

Total tax base (column 3) is the entire tax base of each 
return classified by the marginal tax rate of the return. 

Total income tax before credits (column 4) is the re- 
ported tax before credits of each return classified by 
the marginal tax rate of the return. 



Tax base taxed at marginal rate (column 5) is that 
portion 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 6) is that 
portion 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. 

Number of returns with any tax at tax rate (column 
10) is a distribution of returns by applicable tax rates. 
It includes 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 nor- 
mal tax and surtax rates) would have someHtax base 
taxed at the 20 percent, 22 percent, and 26 percent 
rates. 

Tax base at tax rate (column ll)isthe tax base spread 
among the applicable tax rates. For example, a joint 
return 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 12) 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 
11. This amount is the recalculated income tax before 
credits and minor differences occurred between this 
total and the total for income tax before credits reported 
by the taxpayers for 1963 (column 4) because of the method 
used in statistically processing unaudited returns. 



BASIC TABLES 
INDIVIDUAL RETURNS 1963 

Page 

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

credits, by adjusted gross income classes and classes cumulated 28 

2. Sources of income and loss, adjusted gross income, standard deduction, and total 

itemized deductions, by adjusted gross income classes 30 

3. Sources of income and loss: All returns, returns with standard deduction, returns 

with itemized deductions, and returns with no adjusted gross income, by marital 
status of taxpayer 33 

4. Sources of income and loss, adjusted gross income, exemptions, taxable income, and 

tax items, by adjusted gross income classes..... 35 

5. Joint returns of husbands and wives and returns of surviving spouse: Sources of 

income and loss, exemptions, taxable income, and tax items, by adjusted gross 
income classes '^0 

6. Separate returns of husbands and wives and returns of single persons: Sources of 

income and loss, exemptions, taxable income, and tax items, by adjusted gross 
income classes 43 

7. Form 1040A returns: Income, exemptions, taxable income, and tax items, by adjusted 

gross income classes .................................................................................. 46 

8. Returns with farm net profit or loss: Sources of income and loss, exemptions, taxable 

income, and tax items, by adjusted gross income classes .................................. 47 

9. Returns with farm net profit or loss and salaries and wages: Number of returns by 

size of each source and by adjusted gross income classes ................................. 50 

10. Returns with farm net profit: Farm net profit as a percent of adjusted gross income 

by adjusted gross income classes ••• 51 

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

gross income classes (Sources: salaries and wages, farm net profit (or loss), 
rent net income (or loss), and combined other income (or loss)) , 52 

12. Total foreign and domestic dividends: Number of returns, adjusted gross income, 

amount of dividends, and dividends as a percent of adjusted gross income, by 
adjusted gross income classes 55 

13. Returns with dividends by number of payer corporations and adjusted gross income 

classes .,,,..,............ 55 

14. All returns and joint returns with dividends eligible for exclusion: Number of returns 

by size of dividends eligible for exclusion and by adjusted gross income 
classes ...,,.....,..,.... ..,.,.. 56 

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

gross income classes ,,....,... 57 

16. Returns with a capital loss: Short- and long-term capital gains and losses for returns 

with capital loss completely deducted and for returns with capital loss partially 
deducted by adjusted gross income classes ..,,,,,........ — 60 

17. Returns with standard deduction: Sources of income and loss, deductions, exemptions, 

taxable income, and tax items, by adjusted gross income classes 61 

18. Returns with itemized deductions: Sourcesof income and loss, deductions, exemptions, 

taxable income, and tax items, by adjusted gross income classes 66 

19. All returns: Adjusted gross income, exemptions, taxable income, and income tax after 

credits, by adjusted gross income classes and by marital status of the taxpayer .... 71 

20. Returns with standard deduction: Adjusted gross income, exemptions, taxable income, 

and income tax after credits, by adjusted gross income classes and by marital status 

of taxpayer • ^^ 

21. Returns with itemized deductions: Adjusted gross income, exemptions, taxable income, 

and income tax after credits, by adjusted gross income classes and by marital status 

of taxpayer '3 

Continued on reverse 



26 



BASIC TABLES - Continued 

Page 

22. All returns: Exemptions by type, and number of returns by number of taxpayers' 

dependents, by adjusted gross income classes 74 

23. Joint returns of husbands and wives: Exemptions by type, and number of returns by 

number of taxpayers' dependents, by adjusted gross income classes .................... 74 

24. Separate returns of husbands and wives: Exemptions by type, and number of returns 

by number of taxpayers' dependents, by adjusted gross income classes 75 

25. Returns of heads of household: Exemptions by type, and number of returns by number 

of taxpayers' dependents, by adjusted gross income classes ............................... 75 

26. Returns of surviving spouse: Exemptions by type, and number of returns by number of 

taxpayers' dependents, by adjusted gross income classes .................................. ^^ 

27. Returns of single persons not head of household or surviving spouse: Exemptions by 

type, and number of returns by number of taxpayers' dependents, by adjusted gross 
income classes 76 

28. Returns with taxable income and normal tax and surtax only: Adjusted gross income, 

deductions, exemptions, taxable income, and tax items by adjusted gross income 
classes .- 77 

29. Returns with taxable income and alternative tax computation: Adjusted gross income, 

deductions, exemptions, taxable income, and tax items, by adjusted gross income 
classes 78 

30. All returns and returns with taxable income: Selected sources of income and loss, 

deductions, exemptions, taxable income, and tax, by marginal tax rate classes ...... 79 

31. All returns with taxable income: Number of returns and amount of taxable income by 

adjusted gross income classes and by marginal tax rate classes , 81 

32. Joint returns and returns of surviving spouse: Number of returns and amount of 

taxable income, by adjusted gross income classes and marginal tax rate 
classes 84 

33. Separate returns of husbands and wives and of single persons not head of household 

or surviving spouse: Number of returns and amount of taxable income by adjusted 
gross income classes, and by marginal tax rate classes 86 

34. Returns of heads of household: Number of returns and amount of taxable income, by 

adjusted gross income classes and by marginal tax rate classes 88 

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

three tax rate schedules 90 

36. Sources of retirement income credit for returns with at least one age exemption and 

for returns with no age exemption, by adjusted gross income classes 94 

37. Number of returns with investment credit by size of the credit and by adjusted gross 

income classes 95 

38. Returns with self-employment tax: Amount of self-employment tax on returns with 

business or profession net profit, returns with farm net profit, returns with net 
profit from business and farm, and all other returns, by adjusted gross income 
classes , 96 

39. Selected sources of income by States , 97 

40. Exemptions by type, and number of returns by number of exemptions other than age 

or blindness, by States 99 

41. Adjusted gross income, exemptions, taxable income, and tax items, by adjusted gross 

income classes and States 1-00 

42. Selected sources of income by the 100 largest standard metropolitan statistical 

areas.. 118 

43. Adjusted gross income, exemptions, taxable income, and tax items, by adjusted gross 

income classes and by 100 largest standard metropolitan statistical areas 120 



27 



INDIVIDUAL INCOME TAX RETTURNS FOR 1963 

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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



lis ^ 



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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



H 



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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



s ? s 



gsss 



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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



^ •S § I : 

mil 



5 li 



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111 



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°§sl§ §§s§3 asssE ss§sl §§33^ 



:5SS!£ PPS 



gRSSS Sf^SSS; SS3SS RQ!- 






SSISa sSSJ_s P."/.^. P.RI^. |s^JJ, ".§aI 
SSsSS §iss§ ISSIr l§§§i S^ss*^ o-^"--" 



PsiSi "AUt ^.5,Rt^. t^t^A S3SJ_^S 

fflci^S^ cSool^S Eofv!«ocNjfe Snt^^nS 3"^ 



silsS |so§3^ I^.RRs s.S.sJJ. ^.s^At §?3^ 

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2^S§K fssll SS^-^ 



s p.SSs ".S.saS sp.sS |p^p_ SSssI s§S§ 

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) r^ K ^ S S <N CO C^ O ^ Ph to O 



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S_ sS,tl8 2ss§g_ ^.S_§ss §S.§s_s_ "J.^J.S S.SJ 






^ssss assess ss^ss asgs'" -"- 



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^8§8 §8§88 §§§|8 °-°-°-5°- §-°-°-8S SSZ'Z = | -=■ 

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" t |gi§§ §§§!§ §§§§§ illll lllll l||§ p| 



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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table 3 . —SOURCES 



DEDUCTIONS, AND RETURNS WITH 



AU, RETURNS 

Adjusted gross income 

Salaries and wages (net) 

Business or profession: 

Net prof it 

Sales of capital assets: 

Net gain 

Ordinary gain from sales of 
depreciable property 

Sales of property other than capital 

Dividends in adjusted gross income.. 

Pensions and annuities 

Net income , 

Net income 

Partnership: 

Net loss !..!.!.!!!!.!. 

Estates and trusts: 

Returns with standard deduction 

Adjusted gross income 

Salaries and wages (net) 

Business or profession: 

Sales of capital assets: 

Net gain 

Ordinary gain from sales of 
depreciable property 

Sales of property other than capital 

Dividends in adjusted gross income... 

Interest received 

Pensions and annuities 

Net loss. .!!!!!!!]!!!!!!!!!!!!!!!! 

Net income 

Partnership: 

Net loss..!!!!!!!!!!!!!!!!!!!!!!!]! 

Estates and trusts: 

Other sources 

Footnotes at end of table. See te: 



727,168 

47,976 

2,533,239 



6,349,: 
274,f 

3,369,: 
614,; 

1,549,^ 



2,334 
8,318 

143,177 



98,075 
6,895 

101,205 



43,727 
185,934 
13,611 



20,898 
56,185 



Returns of single per 



; Sauiple and Limitations of the Data" and 



"Explanation of Classi 



36,263 
fications ■ 



34 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



RETURNS WITH 



[Taxable and nontaxable 



Adjusted gross 



Returns of single per- 
lold or survi ving spouse 



Returns with itemized deductions 



Sales of prc^erty c 



. adjusted gross 



Estates and trusts: 



Returns with no adjusted gross income 



Ordinary gain froni sales of 

depreciable property , 

Sales of property other than < 



Dividends in adjusted gross incoi 

Interest received 

Pensions and annuities 



200,759, 
15,115, 



3,787,500 
322,129 



3,244 



^Estimate 
"Deficit. 
NOTE: Detail niay : 



: of the Data" 



separately because of high sampiiiig variability, 
add to total because of rounding. 



INDIVIDUAL INCOME TAX RETURNS FOR 



MI 
lli 






-I ^D K O- O- O S m K 2 g '-^ S S K « C^ SoI^Jn!^ P^ O^ 2 * 



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oT oTc^f^-j-vT u-roi>toor °^32m IhScjSS In^SrH S o SS.:i.:lsi ^^^:£^^ ^35 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



o^jon^ inStMxio in^ioScv rnS^ot^c^ Kt^rH^^ PS^Ou^lo^ 
■"""n^ c^SPimS SPSoJEo ^ln5<n° o^o^^S "^"^ o 






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I SS3S sssii s«&ss ^3335 SSSs;^ SsSi % s ISiii ^ssisi 535 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 






s sssi^:^ as: 



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- ^ !§§§ §§§§§ §§§§§ iml liiii l|l§ I t ig§i§ §§§§§8 i]i 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



3 Ji 






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INDIVIDUAL INCOME TAX RETURNS FOR 1963 

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INDIVIDUAL INCOME TAX RETURNS FOR 1963 






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INDIVIDUAL INCOME TAX RETURNS FOR 1963 






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INDIVIDUAL INCOME TAX RETURNS FOE 1963 



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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



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INDIVIDUAL INCOME TAX RETURNS FOR 1963 









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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



! 1! 



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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



1040A RETURNS: INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 



Grand total. 



J600 uiiier $1,000... 
under $1,500. 
,500 under $2,000. 
mder $2,500. 
,500 under $3,000. 



500 under $4,000. 
000 under $4,500. 
500 under $5,000. 



.,000 under $7,0( 

',000 under $S,0( 

under $9,0( 

$9,000 under $10,( 

$10,000 or more.. 

ontaxable returns. 



$600 under $1,000 

$1,000 under $1,500., 
$1,500 under $2,000.. 
$2,000 under $2,500., 



.$2,500 V 
$3,000 I 
$3,500 V 
$4,000 \ 



$3,000. 
$3,500. 
$4,000. 



Grand total 

Taxable returns, total. 



020,977 
297, 332 
628,223 
872,160 
025,280 



792,596 
903,585 
CM 



587,046 
623,563 
662,524 
599,955 
312,335 
241,420 
247,976 

,336,561 



Tax withheld 



2,027,: 

2,131,; 
2,311,: 



$1,500., 
$2^500.. 



1,397,- 
1,120,' 
1,097,( 



1,150,743 
936,963 
881,906 



69,877 J 
53,4<2 1 
60,052 J 



$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 



287,686 
193,444 
111,602 



67,627 J 
40,253 
25,990 1 
15,096 J 



$600 unc 
$1,000 I 
$1,500 I 



$3,500.. 
$4^500., 



162,195 

135,907 
61,009 



under $10,000. 



"Description of the Sajiiple ei 
not shown separately because 
may not add to total because 



id Limitations of 
of high sampling • 
: Of rounding. 



801,240 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



jii 



II 



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INDIVIDUAL INCOME TAX REJTURNS FOR 1963 

a;5 






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3 i« 



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i^s 



B 1? 
3 li 






|£ 



I si 



Is 



I si 



wTOon ffl K 2 ? 3 ^^SS?? S! 



JSrt fJSS 3 3SS!; 



S^i^ §3§ss sISIS is 






;§S| g3aS| °,S,3p §* 









CD t^ rH OJ tn Kj H P 0^ ol S 'O g mS 






SS3§ SR1S8S 35!3?iS 5i 



sasiP? sartss as 









S RSSSK SffiS$3 ^s 



f:Sag ssss 



'spg 



S3S 



g§3 



asi 



sg: 



i* »c 



s 5 

1 niillilil jlll^p I lull fls 

l! 8°°° °°°°° o-u.-^-o-S 8°, S "•S8°.a EEE 



1 s ^111 mil §§§§ll§ : s§iis |°~a 

I : §888 88888 §§§§8 §8 I 5t§88 ^t 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



IW 



m 



u 



5i 



S3 



ih^ 



Uv 



m 



ue^ 



If 



I 5? 



iS S§3§? 5^5 



3gss sS^sl R^iii "^ 



?H? sIsSs sH?s Ss 



ISiS 5|gp^ ISssa "^^ 






ls_sS |o3s5 ssISi "™ 






ls§§ ?13§R §§SS3 ^" 



ol In ^ !n riSc^S^tJ o K o) ^ 



S§s3 S33ss sS^I^^ Ss 



;? 3sgss 






g § sSSsp §§SS3 •^° 






§sS§ R§§8s ssSSs "^ 



&sii sk^ss m^§ 



gsss |§ssp p.s^J "^ 



Hssg 



53iS° 



sags? 

T4p 



^3§ss 



ilSss 









gas 



IF 



I §888 88888 §i§i8 §8 I #t§g8 ht 






1 : 



li ii 

si .si 
iflll 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



§ ^ n ^ 555^ 



--1 ^ V ;H m O 'A CU OJ rH fH ITJ r- O « r^ v£) \D ^ ^ in TO ^ O 



S5SS: SgS:::: fi S: 



SSSP IRSSa S 












gSJ 



|5.8§ §111 I 

I o- si as S-SSu I 






8S 



^:8SS|«|: 8|8|||||S .|S|||||S j|§|||||S 



- 2 § 3^ I ;g.^o g 8 8 8 8_^ § §*8 8 § § § °-. 



§ §J 






Si8 » 






a;5?.3 S ' ' 



S 5' 



ls° S '''§3^'" 



s"§ 












li 






s s a S S" 



lg 



II 



K SSSE SSE 



^ © -vi ^o rH oj rH o r«j sr f>j ^ ^ (^ (n c\j o -o oj (^ fe r- §1 o^ nj oj tc In Smom 






2 



^d^^Sisa^ q'SSI^IIIs p: -ss^-s Ills ^ ■sss^ i|| 
|8|||||S iHSslflg ||a§§|fl8 ila§§lll 

.!*„! aaaa ^ ?t,gS 888| f ^^H 8885, ! ?^§S 888 









!l3a 3-iS5 1 ''^ 



Isii aSSS ° gl« SSSS ^. sl»ft S-SS* 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table 10.— RETURNS WITH FARM NET PROFIT: FARM NET PROFIT AS A PERCENT OF ADJUSTED GROSS INCOME BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nonta^cable returns] 





Returns via far-; ne 




Janzn.- .■ . - — ■■ 




K'jjr.ber of 


pOoS 


Amount of 
farm net 
profit 


Under IJ pep-.-: • 
















Adj.-:sted gross incor* rlasses 


Numbe 


of 


S-o'fit ^ 


returns 


■^profit"' 


Number of 


*•"-.) „ 




(1) 


C2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




Total 


a lOT 980 


9,153,527 


4,657,947 


299,957 


85,379 


163,^94 


127,992 


332,173 


505,873 




8,103 
738,172 
765,086 

137;746 
15,641 
3,325 


13*,152 

787,723 

2,554,(»3 

3,014,070 

1,919,975 

521,032 

217,96Z 

172,822 


11,332 




- 


2 137 


48; 851 
14,276 


48; 073 
28,597 


105,305 
129,392 
70,075 
24,212 
2,570 
71 




_ 




43,223 




1,529,. 


-;;67i 

.1,403 

1 ■'/' 










111,293 




28,267 


$50;000 under $100,000 






= 1" • — • ,. 1 




50 under 80 percent 




. .. 




:..:,...: 


Over 100 










Adjusted ^ssl.=o„ecla.ses 


Number of 
returns 


Amount of 
profit 


Hunber of 


profit 


\-?Sns- 


profit 


Number of 


Amount of 
profit 




Amount of 
profit 




;io; 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


374 372 


964,508 


185,970 


663,395 


270,507 


1,223,924 


424,142 


862,002 


43,356 




. 


133,584 
152,358 

1,521 
301 


103,123 
330,093 
306,435 

33,359 

13,038 


56, M4 
79,803 
39,032 
9,848 
1,088 
129 


56,364 
226,828 
223,517 
117,340 

6^992 
2,115 


U3|039 
62,892 
21,155 

'l89 
IS 


75,489 
382,350 
410,214 
283,203 

58,616 
11,254 

2,79? 


235,731 

26^460 
6,532 


251,703 
332,339 

14,966 


22,815 
15,876 

2;i89 

225 
27 


. 


J gro 


36,384 




63,666 












13,219 




1,391 


$100,000 or more 




See text for "Description of the Sauiple and Linitations of the Data" 

^Deficit. 

NOTE: Detail may not add to total because of ro'jndlng. 


and "Explan 


tion of Classifications 


md Tenns." 























s° 



II 



i - 



I i 









11 












1 



I li 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 





















PlSf^S S5SSr 






^3^H nnS^S ^m^w S^^ 



Sg3!S» EioSa 



J^sS 5R§^3 S33 



R§§3 ssssg 3Sl° 



RSgS SSggS gSgS 3 






SSSSS S3 



3r533 sss&.ss 



:sss !^S5is3 sssn 



£"ni'r 






&S3^ 



2gRS| 



ShSKK 



'S3^5S 



3Hs 



Sg§ 



ds? 



1: i I 



■S § ""^ajSo) aJaJoojcij •S-S-S'S '§'H° "£ 'o:'^aji uSS 



III mil §§§j 



lil § o S!j§ 



ssss §§3 I :i%l4 HI 



ggS4^S 333 



J. -, 

a 

5 5 



g i 



1^ 

|| 

li 






7 s 






i^l: 









.IS S j 



is^l 






o .5 § e -8 



ir 



INDIVIDUAL INCOME TAX REJTURNS FOR 1963 

«S^.^ 13'' 



^SslfJ 3SSS 









^_sS| |St|S H|s s^sj 









JR;JSS SS8S gSS 



) g IT, ° to <^ ;n c^ AJOrjOT o3 



?3ss; ssps g; 



^OH g 0^ f^ C- 6 ^Sc^S 



sssss 



aasss 









SRSSa 



R§3^ 



8S3g| 



Os 



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SSR 



3 i 

S 5 



I 



j ijli liiil iijj jji I ii||s ill 

I §111 lllll ls"ll ill I ?l§ll ill 



54 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



.^i 



I - 

i 

9-f 



I 



z 1 



S.S si 






.3 S"? 5 : 






SIS i S 



I g '^ ^ i 






Isll 



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IJi 



o -5 o fi ^ 






^rs 






to m O o o n r-l O OJ ^ to o\ c^ ^ ^ 



S OJ fn H ^ 0^ ?1 3 ^ O (^ U-1 O^ "^ "^ 2 



s§s3 sssSs Ml 



^Soo^ S^^Ritocn 






§§S^ l^3^§ S^g"" ^is 



o o) ir\ CO En 3 o r- f^ S ui m c- 3 oj c 



rH -J- i> fv 13 fd rj ° ^ S o OJ ^ 232 



His ISsrS H§s §s; 



In K lA n S c- ri Ja S^ ri O u-i iq ir, CO CM 






5S!3a gHSs s3° 



"^ (^ P\ ^ ^Nf^^OJ M O OJ O^ H Kj ■ 



O^ (> O 0^ ^ O C^ CM ff. t\) O (N) tn "^ ^*^ 






§§§s Rsias §ij 



sSsSs 



illlg 



«gs| 









ssas? 






§2as"-°" 



3s§§§ 



ss; 



I I iiii mil iifi l|§ : fills III 

ill gsl I '^|8|| III 



-«-«-«j-«i' -w^Q-w-w-te- -(ft-w-w-te- 



I I 



" I 

o g 

1 I 
I i 
i i 



Z 3= 
I I 



I I „■ 






I a 1 ^ 

^§ I I 

§2 .! ^ 

■;i ^ .3 ■§ 



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II I I 

s!. .5 S 

5 1 ^ 3 



" 'S ■i -o i» 3 S 

" 1 1 3 s 5 3 

Sgg'oS'''Sq>> 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 









(Taxable 


>nd 


nontaxable returns 




























Returns u 


ith dividends received 


Dividends received as a percent of adjusted gross income 




»™?:Lr 


gross 


Total 


Under 1 percent 


l.der 2 percent 


2 under 3 percent 


3 under 4 percent 




Number of 


Amount 


Number of 


Amount 


"™ru^^ 




Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(3) 


(9) 


(10) 


(11) 




9,157,930 


-99,830,620 


U,968,878 


3,058,479 


136,714 


1,244,505 


ioo,5ce 


715,461 














&;,516 

347,433 
1,700,083 
3,U0,566 

466,268 
119,173 
27,863 


^362, 221 

1,031,057 

23;09i;249 
40,845,147 

15,696,741 

7,841,161 

4,914,981 

788,229 


53,988 

297,790 

988,374 

1,673,105 

3,039,914 

i;620|846 

1,739,031 

349,488 


51,389 
330,019 

i;263;491 

140,388 

24,366 

3,242 

76 


358 
5,583 

2^033 
514 


57,806 
202,321 
506,657 

52,334 

' 24 


1,C90 
10,716 
54,763 

25,760 
9,417 


46,020 
135,151 
277,446 

32,968 
7,254 


1,486 
11,983 
49,947 

27,296 
11,622 


37,123 
103,887 

23,293 


















68,322 










$100,000 vmdei- *1, 000,000 












Dividends received as a percent of adjusted gross income— Continued 




1. aniJer 


percent 


5 under 10 percent 


10 under 2C percent 


20 under 40 percent 


4C under 


percent 


30 percent or more 




Number of 


,'ZTl 


^^u^r 


Amount 


Number of 


(■nm,m,d 


Number of 
returns 


Amount 


returns 




Number of 


*"•'» 




(12) 


(13) 


(14) 




(16) 


(17) 


(13) 


(19) 


(20) 


(21) 


(22) 


(23) 




330,780 


162,931 


94,:,268 


728,373 


776,191 


1,133,495 


655,786 


1,9,93,146 


5,^,083 


3,557,452 


305,234 


3,6l2,t<>7 








26,405 
67,860 

9?; 826 

19,148 

'829 
10 


1,415 
10,657 
36,973 

29,421 

'798 


111,517 
208,774 
294,405 
251,037 

56,528 
15,020 
2,969 

18 


50;903 
150,383 
263,903 

137,903 
71,237 
35,732 


138,025 
199,426 
191,782 
176,662 

3;417 


23,735 
96,280 
196,586 
379,071 

247,953 

151,044 

83,680 

5,146 


143,682 
183,655 

124', 520 

40,797 

3;904 

35 


50,359 
177,490 

545',284 

396,165 

187^321 

34,097 


136,903 
192,135 
109,140 

31,211 
5^303 


3651650 
437,041 

616,273 
535,136 
560,754 


98,564 

55; 786 
44,308 


- 




112,373 
















580,067 




515,002 












_ 




_ 





























' Classifications and Tei 



-RETURNS WITH DIVIDENDS BY NUMBER OF PAYER CORPORATIONS AND ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 





(total domestic and 
foreign) 








with payer corporations 


listed 








One payer 


corporation 


Two payer corporations 


3 under 5 payer 


corporations 


Adjusted gross income classes 


Number of 
returns 


dividends 


Number of 




Number of 


Amount of 
dividends 


Number of 


Amount of 
dividends 


Number of 
returns 


doll./.; 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(3) 


(9) 


(10) 


Total 


a 157 930 


11,968,878 


2,537,293 


620,580 


1,225,337 


606,426 


1,283,045 


1,084,936 


1,228,437 


2,002, ',30 




847,433 
1,700,083 

2; 321; 668 
466,268 
119,173 

'360 


297,790 
988,374 

2,105,792 
1,620,846 


249,335 
487,633 
993,128 

55,262 
8,164 


4,019 
45,892 

102,121 
149,455 

68,761 
35,085 
22,499 


10,135 
131,813 
213,617 
432,096 
382,312 

3;il6 


3,522 

123; 680 
173,652 
83,361 
42;658 


8,500 
126,293 
233,606 
402,921 
424,075 
65,945 
14,329 
2,344 


55,043 
141,638 

290 ; 027 
146,463 
119,752 


5,831 
107,023 
219,303 
359,202 
415,604 


9,293 




63,845 


$2 000 under $5 000 


247,734 




368,908 




516,315 




285,303 




214,373 




221,387 














etums with 


pai-er corpor 


ations liste 


d— Continued 














corpora 


tioS^" 


15 under 20 payer 
corporations 


20 or mo 


re pa.,er 






Adjusted gross income classes 


Number of 


f7)ta-.-,<( 


Number of 


dividends 


"^u^f 


Amount of 


Number 01 


Amount 01 
di ideiQs 


Number of 


Amount 01 
dividenas 




(11) 


(12) 


(13) 


(14) 


(15) 


(1 ) 


(17) 


(18) 


(19) 


(20) 


,^^^^ 


■476,641 


1,430,793 


227,315 


1,105,225 


355,324 


4 093 280 


1,478,427 


854,844 


346,011 


170,259 


No adju-ted gros" income 


27,857 
92,882 
116,420 
169; 170 
49,863 
14,968 
3,179 
36 


7,949 

150^452 
207,987 
428,791 
232,021 
175,031 
174,939 


(M 

30^771 
58,733 
84,413 

10; 453 
2,460 


(') 

69^497 
170,263 

218,589 

140^335 
23,901 


(') 
5,678 
24,353 

136; 174 
72,699 

li;384 
159 


(') 
8,609 
60,608 
284,173 
914,270 
895,713 
777,136 
966,632 
180,772 


157,631 
319,884 

46,030 
7,170 
1,310 


9,156 
37,993 
106,902 
143,035 

88; 021 


l,ff71 
34,061 
72,529 
163,340 
68,357 

250 




Under $2,000 


7,315 




20,277 






$10,000 under $25,000 


37,446 


$25,000 under $50,000.. 


26,959 










$1,000,000 or more 


3,301 



See texl; for "Descriptico^ of the Saniple and Limitations ■ 
^Estimate is not shown separately because of high sampll 
NOTE: Detail may not add to total because of rounding. 



iU 






ili 



§5.8 



S-II 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 









^ S §H3§ s§S3§ '"'" 












3S:fS§ asis°> 



MS^R SSSSS 



S5S8 asjoss ss 



























§S838 g&S'^'' 



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^l§5g 



^le 



Sss 






vO O Oj MTO «^ S 









i ?§ 









c^ oj m CO ry f^ i> In ^D S ^ r^ oj 
in CO ^1- ON o o m rH m vD to 00 to 



sSSss 






iSSS!^~ 



§IS3S 






SSRSS 



S?3§8 












SFfSSS gss,' 












s ss 



g s s§ 



§ s S§ 






sc?; 



.2 5 
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.3 1.^ 

2 :i 






I « sl 



2 3 4i 5 .. 



illjjl 









S IS 









SsHs Sss3i 






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j^SSS 









sgss 






s^-ss 



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2 15.=-.?. 



5,3:ii iiii'^ t^^fl I ^ I I 






1 1 iiii mil HIP p ! isiig |ii I : I iiii Hill iiip p ^ |g|ig ill 

S I |§§i §§§§§ mil |§ I 5.l§8 B.; g 6 . |888 8§S88 §111°. °4 I ?,„§§g „«. 



e I g S " 3 8°, =-8^ °°°o8 ^-^-."-^.g- g-S ^ " »a8 8 | g | 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 

gggig sasSS §K§§§ SgsSs §Kss i 3 Ss^ss § s 1^1 



3S SSfSgf! PKSP3 RS 



I^ O ^ S C^ In S S 8 p S5co<n>ft in CO c\J ^- r-t c^ -^ ^ ' 
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I n 



O^ 0> ^ 0^ O loOjKo^S S*^SS (M TO ^ S S 

ss'as'a pYs'ss" s's's'^s" jss'pj'n 






§3; 



sisSs ^.§tt§ R™^J.§. ^.RRI^ 



S esli§ ESBsSs 



ill 



i § § § 3§srS ?SS^I §S§ss §§SS 



.7. xO r^ CT« CVJ «> C\J TO C\J r- O >rv O ^ xO TO ^0 •-< O >^ O <3^ 

(N S O 32oc5i^ IQo^cJcy SStoSto B rH *^ 



ill 



8 §§ 



g§g§K Sgsip iss^S §^s§s 
s-a-sfs? sg"§^"s;" s's'ss's" s'sa's's 



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iSiSS SS'^g;:!S 



§S_sS§ ss3_28 ^_§i3§ §§^.§J 

^22^2 5 S t^ ^ t^ ^ t6 r« cvi ^ S <^ 18 .H ^ 



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IH 



§ SSS2S ?gsS? Ss^3§ a3§" 



? s Sslsl §35ss §§as§ 



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sSai ssisi ssSkI Spsss SSgss sssi 



{^ SSRSS s?:: 



S 5^.123 SssS.gs 



5 s-s.°s5SI,isi 



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S33S 



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islss sSsss ss?g§ Isss? 

fSrtVs gfSSS'S EiSSS"^" ^'fTas- 



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1 5 to S S q?S<^3 ^toSSF^ ir. c in o> -s 

jsass l§sss sISsS ?SRs" 



Ss^S 



g; z^s^:i sss^s; 



ssssr! sfisse; 



88888 8S8§ 



iil: I 



§18 §8§s 



- 1111 mil 11111 §§§§§ s§§§o 0008 ^ I 11111 mils ||-| 

. §... . = .,, ,,,,. mil |||i| |||8 I I t|888 8§8|88 || 

o--4rj<T,>f irvow^oo moo- « c S .-r.-r(N' oT f^" f^ ^T ^r" in" 3 33 



i| s_l^_ ^ _ ^^^^^ 



Ill 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



.^- ^- ^-^-xT ^-„<-^-,^-^- ^-^RR" ■^"'""~~ 






3 SRSaS KK^ 



111^ 



3 s SSSH a^s^§ se;--' 



13 



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U 



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^-4\0 f-tr^-^mto SqS 



SsKsS sSssf 



§;?iS3S 3SSc 



N i» ^ O lo «JD S 5^ rS S C T. 



§^ 



8^§§S_ iS3§§ sP^sS 3sH_i sISaS iJJs 

<NrqcM*'u^' M to'n"<rr«o' it^-^r^a^f^ «"u-riX">''i> c^r«rvo"iA^r^ ■sT-^l-" 



oS totooIcvjS CO >n CJ ol ° S 



;h 



iSS sS3m §isKK S2SsS Sssc 
h™ ,n--^->o-,v--o- ^-><r^v".^- S8:s;fs ■^-^i'"" 



d. i sss igisS S9ISS Ssp^s SsS^ 

^- <sr,Si-n- r.-^-;-rO--/ ^-»^-,0%- Op,-^-;/^- MM 



a g; Ri 5 s 5 s 



s H ss5§s sSSSg S 



I 11 



;?s "c^"" '"°"' 



eSgSs §3sss 3SSSS sslsi SpSs 
-i-^-^-.D-o- s'sfsfiQ"™ gV's's'sr 5si"s"si"~ 






•s ■^ .:; ■" 2 ™ i s : 



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72 



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1-^ u-i-DC^COCT- rHfHCM^ 



g g S = 3 = SaSSa oooo 8 8°. S 

& a. 3888 88888 8888 %°,8 | 
3 8°°° °°°°° o-^-^X-o 8 8°. I 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



I J^ 



III? 



tlU" 



II Ji 






Iil5 






Ji 



nil 



11 i 



2 a, S 



111 






' ' S pSI S 






I|i 

£"3 

25.. 



1 iiilillll!|!3|l!§ ! 






°8:aS «SSSU 



S ;SSSd ^« i 



, 3 Sill ■§???! §§§§ ^^8 ^ 
g j>.,SSi3=333S 0000 88°. a 






INDIVIDUAL INCOME TAX RETURNS FOR 1963 






n Ji 



3i § i 

HI 



Is 



II |i 



III 

Bs ^? 



ii 



Is '3.5 






Ss§i ^° 






Ssis g^"* s 






m oj ^ ^ o ^ tn o vo r- !^ & •'^ ^ "^ S o 



S 33g3 pgg^S 3°-""° ?^~°S g 



gsRg ssQsS §Ha S"°' 3 









s^s 



KgS 



II Ji 



11 I 



Ill i' 



^■^ i?? 



I Ii 



Is I 

II Ii 






sg sa-* 









s§ s-""" 



g^ r- 



8 i tm aim lili III s 
I : |i§§ §§§§§ §§§§ ||§ ^ 



5 iiiiiiijiijiii|p ^ 

S « ^888 88888 8§88 ^-^-l .- 



Ill^ 






si «* 






li IT 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 

i §1 

111 






'S 33S S 









p 



ills 

55 «?« 



31 li 

II I i 



1= Ji 



III? 
II Ji 






S I ^SSS SfeSSS s^-ss 11° s 
"^ 1 sill IIIS-I la"^"! §il I 



, l|iiiiiiii|ll§jli: 



III 
II I 









INDIVIDUAL INCOME TAX RETURNS FOR 1963 



£3 



il 



31 S 
Hi 



15 J i 



II Jl 






:i 



U |: 



1^ 



3§ S? 

si Is 



1 .5 






I £ = 2 .s 



§ '''' ' SsSasJSis 



alsf 



t^ f^ m in nj Rj oi 









3 Hs sss^il »^-j^ 



OJ ^ '^ ^ r-l H 3 S C^ vO f-\ rH P\ ^ 



5 EiR§S ill I is|l 



o u-v \D g- vo CM to >£) S -J- ■i* m a« 






3 §sH |lgSS ||^,§ 



2| 5 : 
II li 



|l 



1°" I 



|S 



ill li 



IB 






II I: 



II Ji 






;8S §2 






fn ^ K S cy i 






6 8888 

°~ S-S-S-S-s" Saai ■ 



i« 



^ ^.,,,_,^^ i 

: ||lll!lll|ip|Oi I 



ass 



ill: 



o p-ta-tHj'l^ f* u h u u at ii lu m -on o +> 

5 I |||f lllll 1111 !!§ I 
- ^ !§§§ §i§§i Islllli I 



si 8 = 

si t^ 



Jlii 



Ills 



31 S t 



31 S 

^1 i 



3.1 ^5 



|£ 



11 h 



|S 



INDIVIDUAL INCOME TAX RETTURNS FOR 1963 



§ ass 
3 s ""^ 



'I igp s 






llll 



Si ! 
til 






Si !i 

aiii 



3| Ji 



31 Si 



llll 



r" 



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ll 
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III 

pi 

IP 

°|f 

IP 
ail 



3 :88 
S 8°-°. 

i 



■0-8 SrH-g . 

I 1 1||| Hill llll pi I 



J lllllllllljljllji I 



8°8-- 



o-iqyjo 8 8 J I 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



II Ji 



|S 



S8 ^ 

S.5 Si 



li ^^ 



Is 1 



P 



ill! 

Bs il 



11 .. 



IP 






S aE:f;;"KS a '^'■ 



SSS33 3 















£ SinoS w Si [^ K S 5 S 5* ^^ o^^Ih m 






ijr- 



le ^? 



3§ ! 

11 li 






8 ' 



'sa ss5 






I liiltlllll llll||i f 

o a> 88o oo8°S ^"°° °^S -^ 






I lillllllllilll J|i ! 

' i^§i§§§§i§iiii}}i I 



II J i 






31 5 i 
II li 



3g 5 = 

II Ji 



31 S i 

II Ji 



I" 



1.5 <?? 



ill! 



I Ji 



INDIVIDUAL INCOME TAX RCTURNS FOR 1963 

s s s§s 

3§ S? 
S8 J = 



'3s " 



IIS* 

55 e « 



ii I 



3^ H 

11 Ii 



^1 II 

^.5 Ii 



1-5 I i 



sis 



IP 
is: 

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1 iiill Hill llillli I 



. °S;4^ ;|&gS 



: lilll Hill llillli I 

S » ^888 88888 8888 °°8 -3 



INDIVIDUAL INCOME TAX RETTURNS FOR 1963 



'Iril 



O. O S ;»\ ^ H ^ ^ t> CT-fMOJrHOJ vO \0 iTi CO S tO ™ O r^ (^ S S' 81 CJv S f!! M (N 5 Ih ^SSoS (^ (R Irt S I^ 

'O a t> c- c«jor-oi> voosi\D>r,<r> inoj or^tn cmia^oo ir^otoc^r^ -ciArHr-iM- c^o^^tr^Ti o^-o^^-o 

5Sra§ o^oj^S ^ "^ ^ ^ S '^ P g {^ H c^^'oIhS ^S'^'^'S '~*R'^:;J'^ ^^'$'^^ ^°o5!o 



IS3S s§§^3 §Hk§ is %^t §^s§? s^sH §3? 



fe^s§ sj;j?^?s 






■'^d^'^ S'^iS'^'^ "^"T^^Si ''^5£ ^c--o \ocot^-si-(n S\o»n<n^ r-io-. ojc^m c-eoof^Ju^ towrooo 

--Jtfl'OO^ tnintD>rin C-rHO-HtO vOC^ u^O^t- OJO^OMOO Ojmr-OJO^ tOO>'A^f^ infM-stOgiA ^»AOiA 



p 



§s^s5 §o5s^ g'^'^S^ ^ ^^^ ^'^s'^3 ^ "^ '^ ^ f' 



^<^S?y SjfQ^iQol rvf^wojn E^5' !5In" 



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Us 



ffiaSP!?i SSS?S3 q'q'3?:} :}35S5 



^ I? 

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jissS sssaS §§ sH s§KRs se 



i^ §sH5 



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'Si e« 



O rH d m O C^ ^ H t^ 0\ rj OJ OJ O C- vO U-\ <H -1 O ^ •-I rH C~ rH O rH S S rH S CT- 3 « OJ CT^ S S tf> (n 5 C^ c3 f^ 



5° sr 



ill 



5«ln ^ K c3 S TO S O 3 S ?^ O <r, S 3 (^ 3 n S TO fvj fy 5 rR TO J^ ol 3 ^ P Pi ? cv w ^ ra S S r^ ^ P 



ss^s gsag' 



III I? 

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3Ssi §§^i^ ^'^^sS ^a is'^ s^'s^^ ss'~''^§ °s^ 









TO t> o -J- rH i t^ fio IT, H CM P \o n to f^ CM ^ n a! In o rH " rH la oj to ro 3 c-i > to f' 

Q^ -4 <^ r-i CM r-\ ir\ r-\ rA lO ir\ -sf 0> 0^ ^ >A O -O O^ O- •£! -* O O O TO f^ TO iH 0\ \0 C- O' TO 

r- ^ >t n 'J3i>>Q^td o* r- 'Xi r^ ?1 >j- iS o3^ c^ ^ & 5 t- o t~^ ol rS 5 3 S 2 Si "^ 









III II 



sHsS §§isK I^SSp Sa s^5 isiss 2s§H ^sss 






£5Sa3 






u^Sr^•0'D OiNOjt^TO cmto5(^TO 3ra ^-hh ry^OrHC- So^Oc^C- O^i^P'^r^ 

[~- ©■ TO >£> lA to <M tn r- n TO O TO tn rH cr> 0« ir, t> xO >£1 Ol TO n O a> -A >n -J- O CM ir^ rH O 



tl 



III 

sssss ggggg ggyii igi^ii iiisi iiigg ggg^g 

saesK £ g e £; g ksses sSti'iS" "ssse sSs;".; £K22>; 

Sjg,s,as, s,g.g.s.s. s.s,g,s.s, s,g.s.Eg,s. §.as,s.g. s.s,as,g. &s.aaa 






.t- a.ooaoc^, 



ggggg 

as.s.g,a 



£££§? 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



PI! 






ssgsg 



S S SR S 



;8 a E; f S3 s 



.3 ,. 
i-„,^ is 



§ f S3 3 



3's's p§''3 's'a 
R § 3 IS i 3 S 



s ;;^ s SSSf'S 















3 'R 
3 i 






SK § £ S Sj S 



3 'I sssBa 



?5 s ; 






'I "4 









■Li? 






^'r s" SS c? :S R 



r? 



iin? 









lUS 



Sg S S S RS S 8 



ssSss 



Ssl 3 ss s§§ ssSss i 33 ^SS "»§"§ 



ss'a' sS's' s''S^__ '5 §§ ' s's'? s§''s 's's' ^'i'S Hs§§ 



P 






s ' a ' s s s ' ' g: 



iSiSPIS 



iiiii mil 

s;g.s.s.g. as.s.g.s. 



ssssg 
lis. la 



■a ■35 






g.a|a 



g,S.S,S.2 



g.as.aa 



§§§§1 
IIIII 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Pll 



'5' S''S3 's s^ ' 3's'5 Ss''§ '?'§' 5'i'l SigsS 



1! n 



is's' s''ss 'S Ss' 5'8'3 sS''p '§'«' s's'i sHSi 



is '? ' S ' 'H 'S ?^ 






§ ss s a 



111 



asi's' s''S3 'p o^s' g'^'S §§''3 's'§' i'^'^ aSsf; 



ll 1 = 



'I O ' 's 'S 



^ a^ to ro CNJ 



.1 .^ 



's 'S ' ss 



eg rt K!s s gi 3 s^: 



5 ' s '5 ssrSs 



n 



3a" I? 









> 5 vj CT> 5 to 



s s ss s 



3 s § s^s; 
s s s gs< 



III II 






3 fs" g^'gss 



"S S S3 5 " iSS^ E^ ^S_ o^ o.^ S^ St^ s^ 



8| 



I I 



^^j ^^^^^ ^^».a^^ *:^^^^ v,2,^vv 
ggg gggsg ggg^gg ggggg ggggg 
; s K K g s £ ■3 a s e g Si s s 

!.S,S.& S.S.S,gS,S. S.K&.S.i 



igggg lglgl lllll I 
[izzi. zzzza z&^ss s 



iKn. s,s.s.s.& s.s.g,|s,s. s.s.g.as, aaaas. s.g.g.ag. 8,s.g.s.g. as,2!.g,s. 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



P Jl 



|£ 



3 






III 



.11 ]l 

-a g2 |i 






lis fl 

3sl 1^ 



3.. I: 

3^ Ji 



■sis ei 



f: SSSS SS g S 



f:3 a RSS S 



E^ S Ih r\i ;^ 3 3 r^ S; ^ i) S c^ r^ o S 3c 



'§'1' °3'SS 



?i3'^ Sss'S 'Ssss i^ 3'^ 'i 



s s 5 ;!!: 









3 r^ o 5 J^ f3 "5 oops S Ri ?? TO 5 P\ 



'sS's fsS's '§Sss is. i'§ 'S'S' a'Ss' s's's 's'a' s^'§3 



'S'^ ^ ^ e\i n ^ (NOJinlnr^S^Nt Ori o^ro^ QjC-r- vj,o ot^oj?^ 






rl5 ^ CO Pi u-v !Q S^Hc^ ?S c^ S So [> PIto ^ r^ to to i^ ^o^ Jni ^ 



H § sH § ^SK^! 5^ S 



oo^oj nH r-M30 in no-o^c^ inr^ o^ >i^ oo in ia o-cj rl 



s s as 8s 



ias s 3SS 5! g:s3J 



ig |S ^ 



s ■ ii ■ a s 



,^ , 0-5 i^a 



illl 



.5 5 3 

Ip 



saaas, as,s,g.g, s,s.s,s.s. g.s,s.|s,s. 

o^SSiS SSSSS SSCJ55 SSS^SS 



s s s 



11 §1 
II g.1 



g ggggs g 
2 gg j;^;^ g 



|g|g 
Is, Is, 



lis 3 



" o 5 5 g 



Mm 



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III l( 



s .5 S e ^ 






°1 II 



I.I 



lis il 









lis s : 
S .S fe IS ^ 



Isi 



I., J 



INDIVIDUAL INCOME TAX RETURNS 



g 9 as os 









R f»l§ S8S§H 5l,SI ^ '§!« 



© K«.§S SJIf I Sis S & 'S|£ 



^. ^°^^. ^.Sii^i^.^ '^yA'° ^. 



!i,-S IT 
s -3 g -3 J i 






Ji 






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s,§. IT 






6 3 



■S^i^ 



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£.§.:: IT 



II15B£^ 



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FOR 1963 

a 5^R K § I, Ss^ 



g So g ^ o |Sg S 



53SS ss3?j g; 












nj!==i :: 

S' § 38 'SiSs!'? 3SSS ^ 'SSI. 



s® ?>Ei^SK 5-sS'^ s apsi 



§ S 38 Ss^wP S^SI S '%.^} 






JS 'RSS^S ^iM! 



' 1'^,< 









J : : : : : : : :d 888 

5 :888 88888 °°° 

O OOOO C5000-.IAIAO 



" 1, 



,«... ..... .ssg I 

I o§§§ §§§§§ ll^-l I So 

I lie*' «~«^ss ISS« I 






. °«*S SfeSSi 



ttl i 



I -I 



^Ti 



^^Is 



lilt mil iiife f |ii^ 

9ooo 9Q9SO 8888 g *§oo 



si s~«:s¥s SSSS f llis 



nil 






11 H 



ill! 



li 



fill 






iiii 



l£ 



W!l 



it g" 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 






ssis^"' 



aRgsjai 



§ SSiss"-^ 



s 3SSs§^" 



§ s3 pgals^" 






ss§ sls3^ gSSss' 






Kl^q! g£SSS S3 



f<^ 33:1'^'<' RSa- 



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11 



IlijI mil iiiipij fill pii 



?§§§§§§§ 8S8g^ 









i I illl Hill "i!g!§ I 111 s§!!!8 

a » ^§§§ §§§§§ §888°°-° - =•■ asasgo 



4^§ 8g8§ 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



i 


ii 

II 




=L 1? 


§ 


s 
S 


\ 












it 


g 


1 




sHSS 




3 SsSf? £ 1 




s 


s 


sssa§ 


R 


S 2235 - S 




s 

i 


i 
1 

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lii 


2 
V 

a 
5 


'Uun 


I 


:• 


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R 


Sss^^ 


1 


„„ Sp§ 3 § 




1 


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s 
1 




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£ !- :■!■ 1 1 




3 




3 


1 


1 


1 !■§! 


i 

3 


^^ 3 SS 8 S 
-^ "^ 3 3 -< '^ 






il 

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? 


s^s^ss 8s 


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8 


^SiSs 


1 


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1 


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■3» 

If 


s 


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R 
1^- 


I 


sSsH 


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1 


\ 


sgssg 


g 


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s 

1 
1 


p 




f 


m 


2 


"^ 


2 


^. °. ^. ^. "^ 


"°. 


gj-o-^-^--,- -,-W 




% 1= 
1 Ii 


5 


1 


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SHsS 


s 


sSisSS sS 


& 


s 


-^g.ss 


s 


.- .-.-„-g-.- .V- 




111 II 


S 


1 

5 


S 


g§gg| 


i 


Pl^.P.H 






-SSR^_ 


1 


1 -KKg_g; 3S 


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1 


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3 


! 

9 


s 


SSR^S 


s 


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1 












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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table 39.— SELECTED SOURCES OF INCOME BY STATES 
(Tajcable 



United States, total 

California 

Colorado 

Connecticut 

District of Columbia^ 

Hawaii 

Idaho 

Illinois 

Indiana 

Kansas 

Mao'land'' 

Massachusetts 

Michigan 

Mississippi!!!;!;;!!;;!!;; 

New Hampshire 

New Jersey 

New Mexico 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

virginii;;;;;;;;;;;;;;;;;; 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Footnotes at end of tabl 



464, 9« 
502,876 
405,244 



233,560 
523,455 
150,819 



650,077 
,043,443 
326,929 



,359,726 
,030,522 
528,212 



242,477 
501,146 
641,270 



684,607 
037,502 
082,816 
549,319 
496,445 



810,935 
496,191 
324,385 



743,193 
873,387 
773,538 



84,616 
,294,258 
521,823 

360,081 
251,211 
295,105 
274,154 
112,376 



914,331 
360,663 
127,015 



138,737 
71,536 
318,85. 
971,70: 



'2,314 
'1,012 



3,408 
51,638 
142,203 



3,133 

9,383 

12,163 

119,137 



135,695 
26,017 
21,633 
10,084 
1,400 



25,476 
18,983 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table 39 . —SELECTED SOURCES OF INCOME BY STATES— Co 



Colorado... . 
Connecticut., 

District of I 
Florida 



Hawaii 



Maiyland**. .. 
Massachusett; 

Michigan 

Minnesota.. . 
Mississippi. 



Oklahoma 

Oregon 

Pennsylvania. 
Rhode Island. 



64,561 

35,943 

1,173,757 



lis, 383 
95,770 
439, 513 



61, 527 

200,910 
433,550 
461,033 
147, 610 
31,100 



17, 360 
'l47!911 



149,202 

91,113 

2,409,837 



322,785 
240,131 
181,368 
215,854 
100,969 

397,946 

935^969 
432, 142 

89,451 

454,408 



120,413 
63, 594 
254,017 
780,162 



334, 558 
400,599 
117,133 
557,233 



10,267 


4,833 


4,493 
4i;273 


2,770 
34,936 

6,575 
61,339 


2,543 
2,872 


1,442 
1,654 



45,497 



27,707 
31,460 
610,187 



212,115 
131,878 
135,221 



34,068 
87,177 
30, 4X 
13,741 



149,125 
164,935 
36,663 



13,920 
2,924 
8,854 



9,131 
4,949 

3,' 505 

9,252 
29,143 
17,231 

16,597 
7^203 



* Includes ( 



for ' 



,ion of the Sample and Limitat 
.her areas" described in footm 

I separately because 



"Explanation of Classifications 



high sampling 



'Estimate is i 

'Returns of bona fide residents of Puerto Rico, whether U. 
^District of Columbia and Maryland data combined in 1961 32 
'This estimate is largely the result of one sample return ] 
NOTE; Detail may not add to total because of rounding. 



1962. These data i 



eluded in the approprii 
ens residing in Panama 
St $27,000. This samp: 



Canal Zone, Virg 



change in statistical processing, 
.g.aed a weighting factor of 490. 



Il 



l^ll 



IJ 



il 



II 



IFl 



i°i 






INDIVIDUAL INCOME TAX REJTURNS FOR 1963 

!§_sS §33ss «§£?§ iSs^sS SSs~s His§ Ssiss 



-™ ^-5 a<M«>~s 3 



S§S5 I^Sgg S^SS-iS g5|8S ^SSSR S5S^ 






i-,§^s SS- 



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SsSsi Sss„2 















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§r3s§ 









rSsss 



SssSg 






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s3giS 





















gs'iss 









§8|§§ SrsH. p.3is p.§ 
SssS^ 2SR3S gsss; 









gssss 

SR8KS 









!sS3s §3iRs gsSsR SSlll ssasS ?rssS 
tSSSS S|gS5 §asa» gfjsss s:ss§s IH^'S^ 






sIliS 



KpSsg 






RSS!^8 ssa 



ssga 



jS^ 3as3^ s 






um 



SSggS 









ssg^s gSs?s sssss aS^Srt s^SH sSgss s§g§§ ^s?§E agSsS 3ss5r se 
" " sY^'ss" 



gsssi 















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s^^Ks 









SssiS 


















sssgs 
iigss 



sss?8 sSsgs sHS^ 
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S^rSS 



ssans 









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100 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 





r-r- 


Number of 
joint 


Adjusted 
income 


number of 


exemptions 
other than 

blindness 


Taxable 


income 


Income tax a 


rter credits 


Total tax 


Adjusted gross income classes 


r^z:: 


(Thou..,^ 


Number of 


cHl 


Tz:: 


f^2 




Alabama 


T T-'l 


5,577 
108,483 

107',498 
96,503 
92,412 
74,811 
73,599 

23^369 
20,258 

9^371 
6,970 

10,871 

1^160 
126 

521,574 


4,658 
19,866 

53*340 
62,719 

64,527 
62,165 
52,314 

21] 662 
19,321 
3, '815 
4^271 
10,248 
2,934 

'1I6 

30 
3 

252,614 
231,086 


^18,500 
58,272 

265; 029 
338,666 

410,367 
478,709 
424,294 

219^044 

117^116 
93,994 

184,360 
71,120 

15^056 

9',491 
3,455 

11,218,663 
1,308,261 


17,223 
180,984 
243,160 

321^277 
322,156 

271 ; 385 
211,972 
124,256 

74,600 
25;i31 
42,022 
20^634 
'453 

121 
17 

1,392,528 
992,737 
286,127 


174 [434 
235,997 

314/15 
319,056 

267^427 
211,089 
123,271 

74,150 
55,370 

24^764 
15,905 

ll^Ol 
19,930 

107 
10 

'933; 507 
281,184 


638,147 

16,547 
55,091 
72,242 

83)213 
70,565 

56^377 
32,388 

20,258 
15,175 
9,371 
6,970 
4,374 
10,371 
3,141 
5,457 

'l25 

33 
5 

255;617 
76,975 


2,103,623 

2,405 
29,160 
64,636 

143)037 
155,513 

221 ) 050 
151,777 

132,419 

111,015 
77,443 
64,124 
43,666 

130,631 
52,398 

148,663 

12)472 

3)109 

897)614 
851,575 


631,373 

16,446 
53,178 
70,025 

83)011 

56)275 
32,338 

20,224 
15,175 

6)970 
4,374 
10,371 

5)457 
1,157 

33 

35 

2 
76)941 


473,203 

5,748 
12,545 

29)602 
33,156 

44)533 
31,083 

27,505 
23,242 
16,638 
13,811 
9,619 
30,005 

46) 097 
25,269 

2,229 
4,292 

1)353 
69,958 


632,031 

53)178 
70,025 

33)011 
70,454 
73,295 
56,275 
32,388 
22,891 
20,224 
15,175 
9,371 

4)374 
10,871 

5)457 
1,157 

35 

2 
299,827 
255,313 












$1 OOU under $2 000 










21,597 








33,156 




47,138 








31,033 




26,010 


$10,000 under $11.000 






16,639 












30,010 




13,238 












6,350 












1,618 










Returns $5,000 under $10,000 


182,020 








Alaska 




5, '260 
6,016 

3,419 
2,593 

4;018 
6,082 

2; 322 
2,912 
2,092 

'759 

1 

30,278 
21,694 


) 3,373 
3,507 
2,168 

2^565 
5,425 

1^956 
2,580 
1,793 

3,581 
693 

3 
1 

13,541 
15,062 
16,046 


13,305 
20,613 

r 19,022 

^ i2;?02 

34^174 
57,498 
38,808 

36;515 
28,220 
27,492 
61,932 

3^867 
413 

290 

^73,823 
169,679 
257,645 


r 5,873 

19^270 
20,614 
22,002 
10,360 
9,927 

22^301 
13,748 

lO^OU 
7,273 

13,245 

^^99 
"'301 

14 

76^611 
66,393 


227,324 
5,873 

20^510 
21,899 

18;725 
22^197 
13,615 

io;oi4 

7,206 
8,074 
13,212 
3,228 

75; 403 
66,055 


} 5,178 

4)608 
5,050 
3,419 
2,593 
5,582 

6i032 
3,688 

2)379 
2,092 
1,892 
3,681 
726 

21)591 
17,334 


307,157 
3,244 

3)921 
12,994 

a) 560 
25,364 
20,724 

24,444 
17,920 

20)323 
18,752 

11)413 
12,368 

128 

28,736 
173)313 


57,422 
5,178 
4)608 
3,419 

5)582 
3,915 
6,082 
3,683 
2,322 

2)092 
1,392 
3,681 

490 
59 

17,997 


714 
2)554 
2,171 

4)512 
7,270 
5,271 
3,903 
5,4^7 

4)180 
10,242 
2,334 
3,625 
1,148 

117 

5,335 

21,205 


3,161 

3,419 
2,593 

3)915 
5,082 
3,688 
2,322 
2,879 
2,092 

3,681 
726 

3 
1 

17,997 
21,591 
17,334 


68,695 


No adjusted gross income 


- 








714 




1,859 




2,654 




2,171 




1,704 












7,270 


' 


5 271 








5,447 












10,242 




2,834 












137 




72 






$500,000 under $1,000,000 

$1,000,000 or more 


- 




21,206 


R n $10,000 or more 


41,604 








Arizona 


T t 1 


464,941 
5,532 
bO,(A2 

41^373 
44,144 

35;035 
39,508 

15,241 
11,290 

5;i62 

'803 

1 
238,949 

6o;oa2 


295,466 
2,316 
8,954 

24; 023 
28,858 

31^251 
33,980 
25,448 

14,269 

10,748 

41927 
8,049 

3^431 
753 

30 
35 

96,318 
142,752 


'2,641,270 
=30,393 
29,855 

146^732 
197,813 

226^710 
293,801 

159,653 
129,464 

75^102 
152,597 

126^583 
51,184 
12,657 

11^622 

3,022 

1,002 

'515,779 

1,131,890 

943,602 


15,376 
84,646 
90,484 
104,988 
120,200 

159,062 
139,878 

1071909 
68,630 
58,854 
42,127 
27,369 

19 ; 681 
32,780 

15;003 
3,232 

162 
15 

iii 


14,383 
81,374 
84,451 

113;478 
146,400 
157,676 
137,399 
143,337 
107,709 

58,084 
41,288 
26,700 
16,332 
19,054 
31,877 
10,490 

375 

141 
13 

iii 


27)512 
36)702 

33)915 
28,318 
18,536 

11)290 
7,328 
4,690 

2)704 

'800 
106 


1,425,833 

1,307 
16,472 
34,688 

75)496 
102,493 
93,505 

134)457 
104,164 
97,308 

59)340 
43,375 
50,534 

44)055 
99,274 

10)109 
4,221 
9,543 
2,354 

183,240 
652)432 


353,904 

23)597 
32,634 

41,141 
33,649 

13)436 
15,173 

4)690 
5,162 

30 
40 

133,711 
160,359 


■6,460 
10,64i 
14,862 

19)321 
30,820 
27,596 

20,223 
17,685 
12,474 
9,372 
10,959 
24,654 

30)413 
16,842 

2,146 
5,108 
1,311 

35,450 
118,868 


354,2'34 

27)020 

32)634 
35,716 

33)649 
38,915 
28,318 
18,436 
15,173 
11,290 
7)260 

5)162 
3,925 

3)552 
795 

105 

5 


321,507 


No ad-usted ross incom^ 


e) 








3,223 


$2,000 under $3,000 


6,565 




14,862 




20,034 








30,822 




27,596 




21,097 




20 252 




17,686 




12,474 












24,552 




10,932 




30,426 




16,848 




4,875 


$150,000 under $200,000 




$500,000 under $1,000,000 


1,311 




35,559 


Returns $5,000 under $10,000 


118,870 







INDIVIDUAL INCOME TAX RETURNS FOR 









"" 


= 


1 


n 




71 


Adjusted 
gross 


number of 


Number of 
other than 


Tameable income 




fter credits 


Total 


tax 


Adjusted gross income classes 


"l^Sns' 


joint 


Number cf 


Amount 




Amount 




Amour.t 






returns 




exemptions 


age or 


returns 


fn«»..nd 


returns 


fn,«,.»<( 


returns 


■"""■> 




Arkansas 






502,876 


308,420 


12,138,214 
=12,192 
35,844 

20i;498 
253,402 
234,100 

184;092 
170,953 
119,370 
109,883 


1,476,132 
17,646 
109,675 
193,979 

225^14 
185,057 

1021502 
87,719 
46,758 


15,632 
104,985 
181,439 
216,008 
219,555 
182,961 

101 1898 
87,216 
45,459 


7,867 
30I457 

61 1978 
46,935 
32,702 

if 


1,160 
17,082 
52,350 
86,678 
90,896 

89 1 088 
71,022 


60I083 
46,331 

27 1 342 
22,710 
14,012 
11,479 


232,284 

230 
3,366 

I6I914 
17,567 

18/27 
17,774 
14,583 


52 1782 
60,083 
46,331 

27 1 342 
22,710 
14,012 
11 ,479 


323 361 


No adjusted gross inc 




80 
73 

32 
28 

11 


861 
167 
427 

632 
933 


43 
43 
37 
28 
25 

11 


733 

910 
999 
234 
941 
063 
















$3,0OG under $4,000 


16,914 
17,567 
















14 583 


$9,000 under $10,000 




IllioOO under $12!oOO 
$12,000 under $13,000 
$13,000 under $14,000 






7 

1 


262 

215 
911 
935 




894 
547 

34A 
899 


75,986 
66,462 

25',725 
27,837 


26,371 
21,686 
16,849 

6I409 


25,602 
21,385 

6I3O9 


7,262 
5,748 
4,182 

1I935 


48,017 
42,494 
34,186 

20 1 591 


7,229 
5,748 
4,182 

1I902 


9,608 
8,839 
7,123 

4I326 


7,262 
5,748 
4,182 

1I902 


















4,326 


.$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $50,000 
$50,000 under $100,00 
$100,000 under $150.0( 
$150,000 under $200,0( 
$200,000 under $500.0( 
$500,000 under $1,000 






1 


J39 




772 


81,646 
41,356 
109,549 


13ll58 
2,654 


12 1 253 
2,467 


4,317 
1,839 
3,425 


60,244 
31,933 
89,880 
35,011 
6,308 


4,817 
3/25 


13,692 

261706 
14,490 
3,077 


4,817 

1,839 

3,425 

649 

64 


13 700 










652 


623 






3,079 






11 
20 


10 
20 


1,833 
5,817 


38 
67 


35 

62 

I 


U 
19 


4I317 


^! 


2,310 


19 










' 




1 414 


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






360,880 
110,059 

31,934 


177,566 
100,351 
30,503 


1829,451 
765,212 


959,215 
396,983 


920,580 
393,337 
116,205 


202,701 
108,941 


248,166 
401,092 


197,218 
108,043 


48,016 
80I15O 
104,118 


197,319 


48,023 


10,000 


80,153 
104,185 


.p^j^j 


6,405,244 


3,762,216 


142,381,613 


13,112,066 


17,419,951 




24.013,536 


5,266,315 


5,714,167 


5,267,648 


5,715,338 


under ''$1,000^.°...'.. 
$1,000 under $2,000.. 
$2,000 under $3,000.. 
$3,000 under $4,000.. 
$4,000 under $5,000.. 










46,482 

539 ,'535 
523,973 
532,483 


26 

191 
235 


655 
491 

247 
641 


=^253, 628 
300,395 

1, 3471345 
1,832,779 
2,394,414 


115,893 
772,950 
1,130,368 
1,187,479 
1,349,159 
1,421,000 


104,756 
722,946 
1,053,797 
1,073,356 
1,256,600 
1,358,202 


125,784 
435,087 

4281 213 
431,679 


19,450 
260,646 

7281662 
1,087,976 


125,585 
421,476 

4141863 
468,501 


3,880 
50,909 
88,202 
140,658 
213,376 


125,784 
421,876 
383,154 

4681501 


3,886 
50,972 
88,207 

213/01 


$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. 










541,357 
536,211 
486,308 

346;381 


325 
389 
394 

308 


368 
600 

836 


2,974,322 
3,480,158 
3,641,587 
3,416,627 
3,287,540 


1,568,416 
1,754,143 
1,669,217 
1,481,935 
1,271,163 


1,526,385 
1,722,267 
1,633,216 
1,459,609 
1,254,567 


514,601 
526,229 
483,307 


1I747I835 
1 938,164 
1,872,738 


523 1 050 
431,715 
400,029 
345,682 


3541879 
395,959 
333,298 
394,243 


511,323 

48ll815 
400,029 


296,517 

3831326 
394,281 


$11 '.000 llJIder $12!000 
$12,000 under $13,000 

$14^000 under $15*000 










279,029 

1571509 
114,332 
86,197 


253 

107 
80 


661 

752 
313 
962 


2,922,830 
2,351,369 
1,964,699 
1,540,487 
1,247,153 


1,011,801 
750,622 
567,263 
412,492 
303,722 


994,349 
740,546 

406ll56 
298,336 


278,317 
204,433 

114 1 131 
86,097 


1,782,815 
1,487,656 
1,284,035 
1,028,640 
850,247 


277,917 
204,234 
157,042 
114,065 
86,064 


372,818 
314,541 
274,947 

I87I273 


277,917 
204,234 
157,076 


372,846 
314,644 
274,960 

1871 298 


$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $50,000 
$50,000 under $100.00 
$100,000 under $150,0 










194,249 
63,414 
76,503 
15,486 


177 
56 

1 


154 
069 
655 
842 


3,295,590 
1,405,512 
2,536,735 
1,015,757 
259,156 


229I284 
290,127 
58,602 


220lo78 
274,655 
53,683 


63ll78 
76,353 
15,467 
2,174 


ll 039 1365 

1,968,253 

806,919 

201,019 


761236 
15,461 


537,287 
264,243 
600,912 
334,075 
99,054 


193,354 
63,078 

15/61 
2,173 


537,479 
264,318 
601,016 
334,162 
99,091 


$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000.... 








629 
40 


526 

86 
32 


107,694 
75',319 


2,250 

2,336 

317 

126 


1,949 

1,989 

263 

113 


619 
660 

38 


82,745 
145,588 


619 
96 


43,113 
80,772 
26,681 
32,618 


660 
96 
33 


80I788 
26,691 
32,624 


Returns under $5,000 

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








1;S:IS 

1,195.060 


898,760 


16,605,050 
i8;976;336 


6,026,849 
4;340;343 


5,579,657 
7,601,044 
4,239,250 


1,874,610 
2,271,336 


2,560,872 
8,938,025 
13,114,639 


1,813,579 


497,025 
1,824,880 
3392 262 


1,814,578 


497,271 




Colorado 


T„t^l 


665 


273 


406,720 


13,782,723 


1,93d,372 


1,866,120 


534,378 


2,090,690 


52b,759 


475.914 


527,463 


476,143 


No adjusted gross inc 

Under $1,000 

$1,000 under $2,000.. 
$2,000 under $3,000.. 
$3,000 under $4,000.. 
$A,000 under $5,000.. 










54 


515 


8 
22 


005 
695 


=24,035 
45,600 

135^307 
209,283 


21,303 
117,857 
127,341 
123,081 
165,601 
180,991 


19,506 
111,589 
112,736 
121,226 
150,742 
177,424 


23,255 
43,662 
41,384 
48,091 
53,300 


251838 

79/90 
115,982 


23,255 
41,878 

45I612 
53,399 


607 

8 1787 
15,175 
23,462 


23,355 
39/00 


5,020 
8,787 
15,218 
23,470 


$5,000 under $6,000.. 
$6,000 under $7,000.. 
$7,000 m-.der $8,000.. 
$8,000 under $9,000.. 
$9,000 under $10,000. 










69 
59 
54 

21 


784 
552 

985 


5C 
20 


086 

705 


380,698 
384,208 
409,345 
305,989 
208,057 


241,284 
212,200 
207,105 


2I1I104 
201,553 
134,399 


581951 
54,655 
36,049 


164,405 
190,762 
211,653 
173,175 


66,603 

541655 
36,049 


32,853 
38,563 
42,639 
35,569 
25,414 


66,603 

36lo49 
21,935 


381605 
42,648 

25/14 


$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 










1 


253 
762 
429 
923 


20 

10 


357 

863 
623 
797 


222,565 

169,147 

106i291 
74,079 


79,715 
53,741 

281407 


53I0O6 
40,676 

18 1 354 


21,186 
14,762 
11,429 


136,810 
109,098 
94,867 

50I548 


21,186 
14,694 

^^iS 

5,030 


22 1882 
20,175 
15,394 
11,082 


11/29 

7,923 
5,030 


28,344 

I5I394 
11,082 


$15,000 undur $20,000 
$20,000 under $25,000 
$25,000 under $50,000 

$lo6,OOo"!Inder $150,0 










■] 


776 
910 

131 


5 


678 
174 

lis 


1091133 
181,824 
97,164 


22 1 010 
5I3OO 


47,237 
17,473 
20,694 

'400 


12,776 
4,910 
5,528 
1,488 
131 


154,235 
81,852 
141,998 

I2I387 


12,776 
4,910 
5,528 

'l31 


20I317 
42,284 
32,904 


4I91O 
5,523 
1,483 


35,230 
20,317 
42,298 
32,909 


$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 








37 


32 
23 


6,373 
8,695 
3,840 
9,139 


111 
17 


123 

13 
13 


37 


4,929 
7,200 
3,430 
8,588 


31 


2,555 
4,296 
2,030 


31 


4I297 
2,031 


Returns $5,000 under $10,000. 








337,631 
85^417 


122,772 
202,816 


1732,782 
1,688,297 


8771631 


693,223 
309I256 


210,192 
238,945 
85,241 


271,247 
863,370 
956,073 


203,544 
238,042 
35,173 


53,019 
175,038 


204,147 
238,143 
85,173 


53,128 
175,092 






. 




,, 





















INDIVIDUAL INCOME TAX RETURNS FOR 1963 



-ADJUSTED GROSS INCOME, EXEMPTIONS, 





TZ- 


Number of 
joint 
returns 


Adjusted 
gross 


Total 
number of 
exemptions 


exemptions 
other than 

.rSd^ss 


Taxable 


income 


Income tax after credits 


Total tax 


Adjusted gross income classes 


Number of 


aZl 


Number oi 


cTSl 


";;^:rn°'' 


""•"•> . 




Connecticut 




1,029,377 

106,802 

92 ; 364 
80,102 
78,602 

«,296 
29,577 

15 ; 691 

10 i 772 
W,773 

U5 

443,607 
410,000 


594,038 
5,755 

28; 205 
36,761 

70 ; 852 
64,420 

58; 633 
40,897 
27,993 

8;352 

13;436 

2,971 

407 

120 

136 

106,857 
323,108 


'7,099,262 

50,798 
135,841 

286; 237 
482,053 
521,963 
599,670 
600,758 
667,636 
606,712 

339; 245 
262,325 

129; 381 

470,072 

496; 360 
217,481 
57,572 
24,807 
47,961 

12;063 
H, 121, 735 
2,996,739 

2,930,787 


2,867,132 

( = ) 

114,408 
150,291 
144;905 

243;735 
275,555 

292; 834 
219,219 

103;301 
76,652 
57,048 
32,321 

103,396 
42,213 
57,643 

i;823 

1,387;401 
639,967 


125;275 
127,547 
170,966 

267,654 
304,407 

287; 022 
215,576 
148,690 
101,521 
75,513 
55,834 

101,047 
40,117 

11; 366 

"i 

101 

1,35?; 054 
622,451 


907,492 

25,603 
62,412 
59,645 
74,948 

92,765 
91,382 
78,631 

63; 774 
43,230 

20;978 
15,691 

27,479 
10,772 

3; 283 

168 

175',4W 


4,405,661 
3,86l 

70;406 
141,852 
268,334 
278,139 
316,105 
338,493 
389,902 
395,788 
298,754 
223,082 
177,972 
147,253 
91,474 
339,216 
131,309 
393,706 
177,446 
46,704 
19,423 
36,984 
13,273 
6,507 

1,718;427 
2,158,113 


25,603 

56; 500 
74,256 
103,619 
92,275 
91,382 
78,631 

43,133 

20; 973 
15,691 
8,944 

10;772 
14,773 
3,283 

144 

28 

320,428 

175;289 


763 

!3;469 
28,084 
53,502 
56,822 

69;062 
30,104 
82,988 
62,4S2 
48,323 

32; 043 
20,124 

45; 799 
120,751 

10,477 

8; 527 

3,365 

104,536 

353,665 

587,927 


25,603 
60,450 

74; 256 
103,619 

91 ; 382 
78,631 
78,602 

43,133 
29,413 
20,978 
15,691 

8,944 
27,479 
10,772 
14,773 

3,283 

144 
320,528 


1,046,175 




_ 


Under"^?! 000^ 


763 




8,718 




13,490 




28,034 




53,502 








64,689 


l7'000 under $8*000 


69,063 












62,482 


tll'oOO mlder Sia'oOO 


48,328 












20,124 




78,554 








120,753 




73,314 












21,539 


$500,000 under $1,000,000 






104,557 




353,667 












Delaware 


Total 


20,689 
18,069 

18;039 

ii;23i 

11,023 
4;704 

i;426 
2,089 

96 

27 
86,462 
27^065 


) '",875 
5,110 
12;089 

io;i7i 

10,542 

6,123 
4,222 

2,879 

i;785 

i;330 

1,915 

547 

32 
50 

17 

30,453 
44,489 
25,015 


\ 27,084 
35,134 
50,006 

79,678 
66,217 

92; 725 
72,335 
67,797 
53,580 
33,097 

27; 240 
75,679 
31,364 
70,061 
39,872 
11,623 
7,510 
22,062 

52;868 
1199,253 
394,335 


37;863 
34,445 
29,192 

38,925 
32,628 

28;430 

16; 796 
10,939 
8,051 

17,737 

2; 365 
316 
164 
226 

188,654 
181,041 
100,334 


(') 
25,618 

29; 603 
29,192 

38,139 
32,623 

2?; 754 
23,236 
16,510 
10,650 
7,924 

17,351 
5,044 

2;i96 
285 

69 
176,025 
177,940 
97,367 


3,416 

10;944 
13,876 

14,264 
10,238 
11,231 

7;662 
6,475 

3; 072 
2,134 

4,405 
1,426 
2,086 

54;418 
27,055 


698,640 
469 

12;235 
26,465 
38,856 

33;468 

44,762 
44,619 
36,435 

19; 917 
19,305 

23;680 
55,124 

9;488 
5,492 

li;053 
29,002 

232;945 

381,640 


135. S57 

3,416 
10,413 

13; 876 
16,317 

10;238 
11,231 
11,023 

6,475 
4,704 

2; 134 
1,881 

i;426 
2,086 

96 

26 
54,387 
54,418 

27,052 


2;357 

9,341 

9;982 
10,905 
9,336 
9,284 
7,742 

4;295 

5; 377 
16,799 
13,230 

3,170 
10,731 

23; 100 
16,704 
47,464 
130,244 


10,413 
10,365 
13,376 
16,317 
14,264 
10,238 
11,231 
11,023 
7,662 
6,475 
3; 072 
i;S81 
4,405 
1,426 

'503 

72 
23 

54,387 
54,418 
27,052 


194, »34 


Under "^$1 000^ 


94 




1,188 
















9,341 




















9,286 




















12,422 








16,801 








5,014 




3,170 




10,731 












16,708 




47,464 




















Dist 


rict of Colum 














42^263 
41 '446 

38,805 
21,053 

13^317 
5,736 

5^143 
5,«6 

7,520 
3,208 
3,416 
1,114 

48 
54 

194,241 
95,973 


112,654 

2,772 
8,905 
6,236 
8,652 

8',085 
3,649 

4; 034 
3,026 
2,003 
6,285 

130 

5 

41,544 
40,047 
31,063 


'1,903,08b 
I') 
64; 078 

211,359 
136,183 
126,960 
112,869 
54,039 
77,333 
67;655 
35;657 
127,742 
71,154 
116,257 

17; 991 

16;886 

64i;460 
751,949 


783,342 

79; 277 
103,705 
98,303 
88,565 
61,437 
43,250 
36,615 

21,958 

7; 880 
23,827 
10,194 
12,153 

3,938 

26 
413,770 
123;811 


44,155 

76;224 
99,981 
92,227 

60;461 
35; 522 

20,890 
14,192 

12; 559 
7,246 
22,290 

li;035 
3,446 

120 

393,208 
237,023 


279,633 

5,032 
27,427 

36;477 
42,130 
33,209 

17;062 
13,317 
5,736 
7,384 
5,143 
5,436 
4,415 
2,471 
7,520 
3,175 
3,412 
1,101 
150 

53 

144,421 
94,839 
40,323 


1,202,435 

736 
16,270 

106;668 

^f'^05 
84;015 
74,633 
33,518 

42;484 
49,552 
43,193 

96,243 
53,642 

58; 754 
14,495 

6,602 
11,149 

3,989 
14,132 

403; 653 
566,060 


26; 939 
33,153 
36,376 

38,209 
20,565 
17,062 

5; 248 

7,384 

5;436 
4,415 

li 

3,412 

143,142 


7; 582 
13,417 
21,127 

16; 374 
17,756 

;j;g 

9; 965 
5,828 

14; 097 

3,697 

45,413 
85,005 
166,220 


5,032 
26,939 

36; 376 
41,642 
38,209 
20,555 
17,062 
13,317 

7,334 
5,143 
5,436 

2;471 
7,487 

3;412 

1,108 

150 

52 

143,142 
94,401 
40,296 


296, t41 




. 


Under "^'$1^000^^° ^" "^^ 






















27,597 




16,374 




17,766 












11,848 




9,514 
















23,163 




14,097 




28,876 


$50,000 under $100,000 


24,752 
7,287 




3 697 




6,248 


$500,000 under $1,000,000 


2,153 
7,436 




45,413 


Returns $5,000 under $10,000 


166,223 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 















returns 


joint 
returns 


gross 


Total 
exemptions 


other than 


Taxable 


inco^ 




Total tax 


Adjusted gross income classes 


"^^u^ns'' 




Number of 


Amount 


Number of 


zz. 




Florida 


NO 
Und 
$1, 
$2. 
$3, 

$9, 




18,818 
189,474 
217,400 
215,133 
228,816 
192,142 

120;350 
98,352 
78,466 
51,412 

27; 510 
20,773 
13,820 
9,908 
29,026 

¥M 

137 

13 
1,061,783 


11,157 

661972 
108,434 
136,885 
133,633 

1011230 
90,461 
72,432 
48,737 
35,699 

I9I538 
12,808 
9,170 

iii 

3,171 

113 
127 

482,595 


19,016,576 
=^107, 739 
100,494 

799I8O4 
862,817 

7821351 
733,231 

407,620 

1851890 
143,729 

515;75i 
232,909 
55,825 
23,401 
45,102 

'2,514,384 
3,518,693 


5,011,623 
45,664 
273,245 
426,315 
556,278 
675,132 
625,961 
527,999 

3361716 
301,964 
192,058 
139,800 
95,872 
77,003 

351854 
103,739 
43,617 

I3I577 
1,729 

518 

75 

28 

2,605,595 

1,777,573 

628,455 


4,727,529 
43,550 
254,676 
374,280 
503,915 

593I253 
509,311 

331 1 501 
293,372 
187,536 
U6,120 
92,436 
74,570 
47,013 

103,299 

in?. 

12,272 

1,475 

417 

58 

23 

1I729I582 
601,232 


1,326,821 

39,668 
120,863 
146,698 
131,288 
173,953 
147,643 
118,671 
97,668 
78,466 
50,819 

27I34O 
20,773 
13,787 
9,908 
28,927 

W'.tlt 

3,567 

136 
150 

662,470 
171 1 084 


4,638,322 
6,123 

141 1 944 
256,876 

361,771 
374,334 
384,919 

280I574 
253,573 

99I959 
351,181 

405)359 
191,078 

19,064 
35,048 
13,428 
24,384 
787,941 
1,766,044 


1,302,428 

39,075 
117,304 
139,690 
173,294 

146,647 
113,078 
97,333 
78,365 
50,713 
38,638 
27,271 
20,773 

9l874 
28,892 

3I5W 

24 
13 

491 1 141 

170,770 


1,039,572 

1,211 
13,331 
27,011 
43,722 
60,828 
70,175 
74,301 

73 1 146 
56,861 
52,633 
42,951 
36,042 
26,686 

30,757 
48,661 
123,423 
79,605 
22,557 
10,085 
18,804 
7,388 
14,594 
151,103 
352,046 
536,423 


39,075 
117,404 
139,590 
173,294 

146,647 
118,078 

781355 
50,718 
38,638 
27,271 
20,773 
13,752 
9,908 
28,892 

lifd 
3,564 

136 
150 
24 

540,719 
170 1804 


1 089 799 


djusted gross inco 


"^ 


(^) 












27,011 






WO imd°r fs'oOO 


60,849 




70,177 




74,307 


»0 under Is'oOO 


77,589 














52,635 


000 under $12,000 
000 under $13,000 
000 under $14,000 
000 under $15,000 

000 under $25^000 
000 under $50,000 




42,951 


$12 










$14 








80,734 






1231478 












$150,000 under $200,00 
$200,000 under $500,00 


■ •■ 


22,564 




10,035 












$1, 








000 


151,143 






Returns $10,000 or mor 














Georgia 


$1, 
$2, 
$3. 
*4, 
$5, 

$?; 

$8, 
$10 




1,161, CIS 

14?; 565 
157,908 
153,310 
126,000 
102,638 
81,396 

48^665 
39,277 
27,473 

U',230 
7,94i 
6,379 

14,343 
6,015 
9,359 

5 
725,840 
329,737 

106,041 


42,964 
63,489 
78,870 

80,476 
68,441 
52,138 
46,300 
37,256 
25,752 

121392 
7,575 
5,609 

14,071 
5,612 
8,733 
1,639 
179 

293,184 
284,611 


'5,307,627 

220l835 
394,277 

560,694 
527,131 
431,580 
413,831 
372,440 
288,568 

1641988 
107,141 

134 1 083 

303,567 

7l867 
'1,765,477 
2,305,726 
1,736,425 


3,372,291 

2051663 
319,771 
399,874 
479,101 
427,043 
341,403 
280,799 
192,852 
169,372 
145,941 
97,915 
68,917 
47,192 
28,596 
24,376 

22 1819 

'751 
205 

17 

1,852,383 

1,130,367 

389,041 


3,284,365 
19,834 
194,304 
298,275 
386,193 
468,617 

336,395 
277,163 
190,279 

145 1 152 
96,261 
63,045 
46,215 

23I704 

21 1 710 
34,931 

182 

13 

'378I99I 


391,176 

I20I356 
122,271 
113,611 
100,891 
81,190 
57,761 
48,665 
39,277 
27,473 
18,644 
U,230 

6I379 
14,809 

9I349 

1,776 

11 

457,499 
327,784 


3,076,236 
2,738 

12ll672 
192,001 
227,958 
263,956 
273,577 
248,050 

2261 545 
183,559 
137,681 

73 1 071 
52,333 
179,602 

2391889 
93,379 

7,247 
9,525 
4,545 

592,861 
1,258,725 

1,224,700 


22,148 
77,943 

120 1762 
112,993 
100,582 
81,087 
57,761 
48,562 

27,439 
18,610 
13,196 

14,775 
5,982 

ll776 
197 

5 
451,669 

327,165 


538 
9,561 

38 1 058 
45,438 
52,799 

50I25I 
50,746 
46,699 

281908 
23,577 

41,112 
24,264 
71,848 
39,040 
8,913 
3,894 

2I6OO 

3,596 

117,476 

255,826 

321,277 


884,048 

22,148 
77,948 
117,818 
120,752 
112,993 
100,582 
81,087 

43 1562 
39,173 
27,439 

7,941 
6,345 
14,776 
5,982 
9,339 

'197 
53 

5 
451,772 
327,165 

105,711 


094,675 


djusted gross inoo 


°* 


(^) 












23 

52 
55 
50 

46 
38 

23 

15 

24 
71 

3 

3 
117 
321 


885 
















331 












699 








000 under $141000 
000 under $15,000 
000 under $20,000 
000 under $50^000 . 




90S 


in 








841 


$K 




710 






$20 




















914 


$150,000 under $200,00 
$200,000 under $500,00 








496 








$1, 






697 


>rns under $5 000 










Returns $10,000 or mor 














Hawaii 


$2,C 
$3, 
$4. 
$5, 
$6, 
$7, 
$S, 

$10 
$11 

$14 
$20 

$50 
$10 
$15C 
$20C 

$1, 
flet 
Ret 


Total 

djusted gross inco 

00 u^der'$2,'000!!! 
00 under $3,000... 

00 under $5^000... 
m under $6,000... 
no under $7,000.. 
00 under $8,000... 
00 under $9,000... 
00 under $10,000.. 
000 under $11,000. 
OOO under $12,000. 
000 under $13,000. 

000 'under $15;OQo! 
000 under $20,000. 
000 under $25,000. 
000 under $50,000. 
000 under $100,000 
,000 under $150,00 
,000 under $200,00 

00,000 or more...! 
irns under $5,000.. 
irns $5,000 under $ 
UTis $10,000 or mor 


0, 








246,368 
32,598 

25^310 
28,203 

15,724 
16,886 
11,933 

13^349 
7,505 

3; 452 
2,027 
6,032 

1^612 

373 

18 

751248 
33,361 


8,342 

9,529 
10,941 
11,375 
12,749 

7,693 
14,010 
12,555 

7,007 

3I236 
1,861 
5,899 

1I458 
340 

15 


'1,381,865 

[ 'y 

62,993 
97,929 
99,573 

1071767 
88,330 
147,386 

78,497 

29 1 295 

101,782 

241879 
7,050 

5 1407 
580 

'314,695 

555,533 
511,639 


694,279 

36,838 

5ll639 

64,870 

64l062 
40,548 
65,403 

30,322 
23,605 

131679 
7,930 

25,319 
5,625 

^'"14 
31 
62 

2 

276,042 
280,217 


36,838 

48l090 
74,939 
63,194 
53,995 
62,980 
40,448 
64,711 

30,090 
23,406 

I3I6I3 
7,347 
24,987 

6l488 

1,348 

184 

26 

54 

1 

267,761 
1361288 


4,791 

21 1623 
22,938 

20,530 

161886 
11,933 
17,256 

7,505 
5,711 

2I027 
6,032 

1I6I2 
373 

331358 


13,810 

431653 
47,569 
43,874 
54,436 
50,897 
86,464 
69,344 
43,993 
41,672 
41,736 
31,752 
20,028 
71,893 
22,697 
41,572 

5I164 

131,067 
350I578 


4,791 
23,653 

22 1938 
20,530 
15,233 

111 933 
17,256 
13,349 
7,505 
5,7U 
5,172 
3,452 
2,027 
6,032 
1,390 
1,603 

92,553 
33I354 


176,525 

105 
2,757 
4,750 

9l614 
8,908 
10,930 
10,733 
13,047 
14,112 
10,251 
8,320 

6l925 

4,433 
16,328 

5,618 
12,795 

7,936 

623 

2,194 

270 

25,982 
62,730 


200, V64 

231653 
20,641 
22,938 
20,530 
15,233 
16,385 
11,933 

7,505 
5,711 

2I027 
5,032 

1I6O8 
373 

17 

92,553 


8 
10 

a 

8 

15 
12 

52 

87 


105 
755 
908 

783 
047 

320 
954 
926 

328 

556 

270 
982 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table 41.— ADJUSTED GROSS INCOME, EXEMPTIONS, 



Taxable income 



No adjusted gross income 

Under $1 ,000 

$2^000 under $3^000 

$4^000 under $5^000 

$5,000 under $6,000 

$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 under $5,000 

Returns $5,000 under $10,000 

Returns $10,000 or more 

Total 

No adjusted gross income 

$1,000 under $2,000 

$2,000 under $3,000 

$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 

$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 under $5,000 

Returns $5,000 under $10,000 

Returns $10,000 or more 

Total 

No adjusted gross income 

Under $1 ,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3 ,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $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 

$50 ,000 under $100,000 

$100,000 under $150,000 

$200,000 under $50o|oOO 

$500,000 under $1,000,000 

$1 ,000,000 or more 

Returns under $5 ,000 

Returns $10,000 or more 

Footnotes uL end of table. See ' 



402,173 
394,403 
343,254 

349!lS3 



1,848,' 
1,413,' 
598,183 



1,445 
101,118 
254,426 



64 Oil 


19 872 


55,897 


14,047 


54,138 


11,239 


44,536 


8,216 


27,066 


4,185 


29,334 


3,847 


18,082 


2,088 






8,321 





1,046,974 
1,203,638 
1,244,371 



1,052,781 
839,009 
641,960 
489,652 



524,516 

1,127,705 

552,297 



244,333 
254;463 
229,972 



351,022 
234,286 
69,949 



254,337 
260,119 
295,752 



193,873 
155,483 
108,914 



30,874 
41,214 
10,016 



1,232,619 
1,396,682 

597,297 



382,994 
153,947 
33,189 



155,453 
133,023 
91,017 



131,167 
28,295 
11,879 



520,773 
602,340 
195,325 



26;362 
42,806 
69,705 


106,777 
120,121 
156,874 


86,211 
107,320 
110,925 

89^494 


151,679 
154,939 
132,920 


78,347 
60,741 


54,709 
36,891 



36,111 
96,142 
55,068 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



105 



GROSS INCOME CLASSES AND STATES— Co 






I imder $1A, 
I under $15, 



I under $200,01 
I under $500,01 



),000 under $25,000... 

J.OOO under $100,000.- 
10,000 under $150,000. 



Und 
$1. 
$2, 
$3, 
(^. 
S5, 
«>, 
$7, 
$8, 
$^, 
$10 












ioo under Is'oOO 




























'11 




?20 










$10C 

$20C 
$1, 








,000 under $1,000,000 


s der $5 000 




$10 000 or more ' 



61,651 
53,748 



157,.;53 
125, U2 
88,283 
73,492 



'997,223 
,801,056 
,239,225 



70,993 
196,300 
316,022 
341,057 



'1,322,513 
1,638,402 
1,121,901 



289,910 
235,760 
175,353 



116,119 
72,579 
51,184 
36,313 



.,0>4,535 
943,742 
288,174 



61,345 
42,881 
37,662 



156,576 
101,232 
80,564 
63,772 
43,939 



454,440 
,155,967 

387, b:o 



26,062 
57,737 
105,457 



173,448 
170,34? 



85,833 
74,478 

46^789 
112,173 
70,307 

56^629 



359,926 
229,523 
69,921 

"Explanation of Classi 



42 176 




55,901 


81,721 


50,502 


61,744 






34,379 


29,920 


32,387 


23,309 


21,010 








13,761 




9,552 


4,258 


31 203 


10,900 






45,164 


5,246 



86,152 
174,554 
211,079 



76,300 
63,923 



41,053 
44,730 
30,692 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table 41.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES AND STATES - 

[Taxable and nontaxable rc-turnsj 



No adjuEled gross income 

Under $1,000 

$2^000 under $3,'oOO 

$3,000 under $^,000 

$4,000 under $5,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$llio00 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 under $5,000 

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

Under $1 ,000 

$1,000 under $2,000 

$2,000 under $3,000 

$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 

$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 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1 ,000,000 or more 

Returns under $5,000 

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

Total 

No adjusted gross income 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$13!o00 under $14^000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$50 ,000 under $100 ,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1 ,000,000 or more 

Returns under $5,000 

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

Footnotes at end oi" table. 



3,775 
21,816 
41,234 



358,815 
327,674 
227,781 



1,457,496 

1,584,927 

776,717 



36,657 
104,033 
99,096 



453,890 
455,844 
761,967 208,070 



2,301 
38,463 
85,931 
119,897 



201,921 
89,163 
22,974 



19,127 
61^157 



5,523 
63,361 
115,305 

276*724 
343,939 
406,671 
379,953 
353,203 
326,407 



450,945 
213,932 
312,321 



77,959 
72,465 
67, 773 



448,488 
454,767 
207,969 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



107 



Table 41. —ADJUSTED CROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES AND STATES— Co 











(Tax 


able and non 


axable retur 


si 
















Number of 


Number of 
joint 


gross 
income 

JolUr.) 


Total ^ 
exemptions 


Number of 

exemptions 

other than 

age or 


Taxable income 


Income tax a 


fter credits 


Total tax 


Adjusted gross income classes 


TZr^' 


Amount 


Number 0: 


Amount 


Number of 


X^L 




Massa=hus.jf.s 


$1. 
*2, 
«3. 

$5, 
P. 
$9, 
$10 
Sll 




4,938 

221; 780 
185,152 
221,860 
215,806 
200,775 
182,128 
131.829 
128,679 
91,711 
61,152 
39,509 
29,412 
19,481 
13,993 
34,844 
15,173 

'615 
169 

13 

5 

1,066,193 

735,122 

239,599 


2,527 
9,944 
32,285 
44,083 
58,096 
92,313 
IX, 561 

109; 391 
111,909 
81,288 

36',426 
27,188 
17,693 

32,518 
13,375 
18,073 

'531 

8 

5761094 
218,905 


^11,399 
113,684 
328,668 
461,842 
774,173 

1,106,927 
1,180,814 

1,087;610 
870,055 
640,078 

366] 474 
262,469 
202,434 
592,652 
337,134 
673,164 
323,461 
73,647 
29,341 

81748 
5,954 

5;232;035 
4,017,141 


5,338,970 
13,265 
266,862 
349,837 

430 ; 885 

638,221 
640,971 

452^252 
324,428 

105^395 
70,290 
51,819 
131,492 
59,531 
80,595 
18,931 
2,232 
580 

38 

14 

1,968,865 

2,531,243 

888,862 


5,131,228 

243 ; 881 
Ml, 396 
319,481 
399,496 
511,337 
613,854 
626,911 
470,025 
444,345 
320,295 
217,535 
141,987 
102,774 
67,307 
50,393 

741593 
17,270 

478 
496 

12 

1,792,111 

2,480,430 

858,637 


1,740,254 

163; 845 
149,420 
206,204 
202,949 

180;245 
130,339 

91 ; 218 
61,119 
39,477 

13; 993 

34,645 

15,173 

20,107 

4,940 

615 

169 

168 

13 

777,404 
723,665 
239,185 


6,398,782 

8,151 
100,371 
191,288 
403,903 
503,921 
542,673 
598,485 
532,927 
637,009 
534,081 
405,109 
294,214 
244,615 
180,461 
139,970 
420,245 
248,919 
520,053 
262,379 
57,284 
22,630 
34,816 
5,468 


.,,,, 


1,621 
19,680 
37,047 
79,783 
102,250 
109,139 

109; 751 
132,046 

111,013 

52;714 
39,422 
31,255 
96,913 
61,311 
157,993 

28; 669 
12,376 

3;215 

2,557 

240,386 

583,215 

762,981 


54,986 
158,261 
142,805 
202,694 
201,861 
193,284 
179,651 

128; 579 
91,117 

29; 345 
19,416 
13,993 
34,645 
15,173 
20,067 
4,940 

169 
168 

760,607 
722,869 
239,112 


1,586,703 




54 


986 


1,622 


00 under $2000 


153 
142 

201 
193 

130 
128 
91 
61 
39 
29 
19 

34 

15 


261 
805 

861 
284 

579 

117 

345 
416 
993 
645 
173 
067 


19,680 










* ■ 






109,171 


XX) under $7.000 


109,751 


MO under $9*000 


132,046 






000 under $11.000 


84,773 
62,463 




52,741 


*13 
H4 
«15 
$20 






000 under $15.000 


31,255 
96,918 




61,311 










$10( 

*15 

i2tx 

»50( 
*1. 




615 

168 

13 

5 

760,607 

722,869 

239,112 






12,378 






,000 under $1.000,000 


2;?5? 


irns under $5 000 


240,387 


irns $5,000 under $10,000 


?|3'05? 








Michigan 


«1. 
«2, 
$3, 
*4, 




2,682,101 

263;063 
267,051 
224,870 

215; 227 
251,166 
270,634 
234,966 
172,553 

110,120 

56 ; 392 

26^215 

1S',STL 
24,693 
5,452 

243 
259 
44 

1,179,530 

1,078,964 

423,610 


1,723,059 
8,125 

70^929 
89,599 

125;701 
178,193 

198] 809 
157,457 
142,348 
103,738 
78,650 
54,379 

5^057 

207 
216 
39 

421,106 
899,169 
402,784 


-17,033,352 
^71,942 

393',872 
559,102 
685,312 
969,540 
1,381,414 

i;750;824 

1,460,578 

1,420,028 

1,153,943 

942,228 

702,737 

533,287 

997,261 
419,898 

356',650 
83,469 
42,106 
76,108 
30,966 

12,672,544 
7,767,595 
6,593,211 


8,109,315 
36,959 

483;468 
493,321 
512;3X 

847,192 
997,748 

650 ; 657 
583,918 

310^482 
210,476 
144,739 

222,803 
74,866 

21; 792 
2,679 

916 
175 

2,519,747 
3,984,495 

1,605,073 


7,333,182' 
33,594 
331,318 
422,072 
450,992 
482,334 

828,859 

985,119 

890,143 

642,548 

583,563 

412,304 

306,732 

208,138 

142,775 

96,262 

218,303 

72,367 

95,747 

20,256 

2,400 

758 

788 

157 

37 

i;577;074 


53,425 

173;004 
168,760 
198,783 

264; 402 
233,296 

149; 640 
110,015 

39; 588 
26,112 

18; 838 

24,683 

5,438 

70O 

243 

17 
770,939 
'423; 275 


8,272 
113,452 
206,577 
289,853 
450,902 

878;901 
944,753 
841,520 

731,239 
623,239 
480,669 
377,154 
268,419 
731,897 

653; 013 
X2,063 

35,065 
62,278 
25,176 
48,752 
1,069,056 
4,174,638 


2,236,694 
53.425 


2,315,114 

22; 383 
40,203 
56,891 
89,799 
132,439 
178,611 

172;494 
175,361 

13i;993 
103,170 

82,487 

59,386 
169,462 

79,976 
201,602 
127,777 

35,735 

16; 323 
32,575 
210,928 
852,769 

1,251.417 


2,237,033 
(^) 

174; 293 
168,407 
164,298 
196,883 
237,670 
264,193 
232,990 

149; 538 
110,015 

56;293 
39,533 
26,046 

18; 805 
24,645 
5,435 

243 

17 
757,418 
'423; 069 


2 315 317 


d justed gross income 

r $1 000 


1,652 




174 

164 
196 
237 

232 

172 

110 
82 
56 

26 
53 

5 


298 

888 
670 

888 
,150 

,015 

,935 
,805 

'435 




yX under $3,000 


40,204 
56,968 




89,803 








178,614 




193,315 


So under $9'oOO 






175,865 




153,245 






131,997 












32,491 






59,396 


$15 




169,468 


















$101 
$15 

$50( 
$1, 
Bet 




253 

757,214 
1,056,444 

423,036 






19,753 














irns under $5 000 


211,025 


nrns $5,000 under $10,000 

irns $10,000 or more 












Minnesota 


$1. 

$3! 

$4, 
$5. 
$6, 

£: 
$9, 
$10 
$11 
$12 

$13 




15,900 
158, 3X 
153,892 

114^254 
100,384 

104;076 
89,507 
62,206 

34,507 
21,259 
15,440 

8;075 

8;853 
i:336 

73 
76 

681,017 
404,450 
124,133 


is; 864 
39,231 

50', 569 
54,338 
66,051 
85,723 

56;449 

32,690 
20,174 
14,949 

7;712 

15,834 

6,486 

8,473 

1,720 

223 

65 

8 

215,126 
323,924 
117,699 


16,337,062 

8?; 733 
226,140 
343,709 

45l',427 
556,546 
674,323 
668,311 
526,855 
439,957 
361,292 
243,670 
192,298 

116^692 

291,853 

151,367 

299,231 

119,194 

28,782 

12,864 

22,243 

6,972 

16,119 

11,477,325 

2,865,992 

1,993,748 


3,519,938 
53,121 
248,721 
323,077 
327,911 

285^197 
333,244 
361,468 
360,972 
244,583 
179,964 

Si;684 

61,642 

39,803 

32,126 

67,518 

28,189 

39,017 

7; 787 

904 

303 

258 

28 

1,545,797 

1,4B0,231 

493,910 


3,360,764 
50,234 

285; 518 
299,781 

274; 061 
325,977 
352,045 

242; 395 
177,391 
132,905 
80,212 
60,600 
38,955 

65,083 
27,078 
37,176 
7,237 
783 

23 

19 

1,425,255 

' 481 ; 754 


941,407 

33,101 
91,052 
103,914 

97,023 
103,034 
89,305 
61,592 
46,511 
34,474 

15;440 
9,721 
8,008 

17,185 
6,847 

'241 
73 

419,361 
397,515 


4,977 

122;386 
162,437 
213,680 
265,535 
337,813 
332,044 
282,354 
258,620 
217,359 
155,380 
121,784 
34,027 
77,358 

110;684 
228,547 
94,570 

9,553 

15,917 

5,520 

12,603 

559,244 

1,476,366 

1 359 273 


36 

96 
91 
90 

102 
39 

21 
15 

8 
17 

a 


,907 

;463 
,615 
,012 
,882 
,204 
,592 

,440 
,227 
,440 
,658 
,008 
,153 
,847 
,853 
,836 
741 


972 
10,829 
23,256 
31,743 
41,965 
53, 176 

57; 842 
53,642 

25;904 

18,017 
16,754 

27; 532 
68,633 

10;912 
5,093 

6;879 
108,765 
299,546 


925.062 

39; 047 
96,959 

96,012 
102,882 
89,204 

46;410 
34,440 
21,227 

9; 653 

6;847 
8,853 
1,836 

73 
76 

405,092 
396,100 
123,870 


764,641 




972 












31,760 








53 177 




67,945 


00 under Is'ooc' 


67,041 




57,842 


XX) under $10,000 




000 under $12,000 


32,679 
25,907 


000 under $14,000.. 




$14 




16,760 




46,818 














$50 


000 under $100,000 


33,769 

10,912 


$15 
$20( 
$50( 

Ri; 
III 




10 
8 

123;870 








,000 under $1,000,000 


6,830 




108,820 



















table. See 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



-ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 
(Taxable 





. 








$2,000 xmdei- 
$3. Oct under 
$i,OCO under 
$5,000 under 


fj'™ 










$7,000 under 




S'q™ 






$10,000 under 
$11,000 under 
$12,000 under 


' 








$14,000 under 


$15,000 










$50,000 under 














$1,000,000 or 






Returns $5,000 under $10,000 

Returns $10,000 or more 



Total 

adjusted gross income . 

000 under $2,000 

000 under $3,000 

000 under $5^000 

000 under $6,000 



Returns under $5,000 

Returns $5,000 under $10,01 
Returns $10,000 or more... 




183,609 
202,289 
187,582 
137,205 



19,924 
10,554 
12,7J4 



195,085 
353^817 



317,359 


217,279 


317,862 


10 502" 


256 


10,502 


29,295 


2,802 


29,295 


40,890 


7,445 


40,890 








45,085 


15,694 


45,085 


36,669 


17,435 


36,669 




19,267 


29,514 


26,997 


22,752 


26,997 



380,799 
495,557 
473,472 



29,686 
115,297 
123,471 



155,648 
140,975 
102,769 
67,255 



43,276 
27,981 
19,964 



2,855 
3,345 
7,993 
8,188 



107, 555 
98,781 
72,170 



117,734 
273,301 
218,551 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



109 



GROSS INCOME. EXEMPTIONS, TAXABLE INCOME, / 
[Taxable and 



ADJUSTED GROSS INCOME CLASSES AND STATES— Con 





"TZZ' 


Number of 
Joint 
returns 


Adjusted 
gross 
income 


Total 
number of 


Number of 
other than 


T.xable income 


Income t« after credits 


Total tax 


........ .CO. elates 


returns 


Ajnoix.t 


';^-;;r,r 




Number of 


Amount 




Nebraska 




691807 

53^626 
58,939 
53,350 
44,520 
41,484 
35,646 

15^670 
11,062 
7,914 

3; 014 
2,321 
7,405 

3; 109 
740 

23 

3 

322,786 
156,727 
43,941 


311,540 
5,522 

23,'395 
24,654 
33,266 

35,240 
34,235 
33,383 
16,863 
13,997 
10,533 
7;418 
5,097 
2,684 
2,155 
6,908 

2^976 
690 

21 

136,416 
133,768 


'2,526,778 
=23,713 

115; 842 
135,223 
207,279 
241,280 
244,934 
267,739 
266,971 
164,574 
148,738 
115,698 
90,900 

40)467 
33,687 

106)211 
47,036 

4,504 
6,455 
2,038 

'712,811 
1,092,956 


1,521,1SB 
26,584 
U7,622 
156,037 
137,144 
168,424 
173,636 
158,789 
146,839 

77)432 
53,529 
41,436 
29,005 
19,928 
10,956 
9,560 

10)546 
12,564 
2,981 

82 
80 

779,447 
576,524 
165,217 


1,434,620 
24,574 

134)327 
125,639 

152,741 
144,568 
135,896 
74,673 
53,227 
40,409 
28,278 
19,234 
10,229 
9,262 

10)050 
11,843 

68 
63 

714,692 
561,105 


400,435 

14,235 
48,296 
39,681 

41,431 
41,182 

19)407 
15,670 
11,062 
5)263 
2^)St 
7,405 
2,999 
3,109 

25 
23 

2 
203,159 
153,336 


1,395,745 

29)725 
43,377 

107)107 
112,601 
143,514 

29)234 

53)070 
88,615 

3,510 
5,616 

5)122 
268,935 


13,983 
45,782 

48)045 
41,330 
40,579 

3)109 
60 
25 

2 
192,170 
152,431 


422 
5,568 
7,940 
16,120 
20,687 

23)104 

22,036 
13,421 
27,473 

3)105 
1,903 
2,940 

2,879 
50,737 
118,199 


13,983 
45,782 
36,018 

48)045 

35)445 
19,407 

11,062 
7,914 
5,263 

7,405 
2,999 

60 
25 

2 

192,371 
152,431 


422 

15)127 
20,599 


$1,00., t^d^r'i2'.OOo'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'. 








28,243 
28,123 

15,396 
12,993 
9,619 
5,388 


^ r '..J^r $9',000'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'. 
-:r«0,000 






.;U.ULO under »4,000 


*15 .000 under |20 ,000 


22,062 
13,423 
27,489 








3,105 
1,903 

2,879 






$500,000 under $1,000,000 










140)998 


' 




Nevada 


Total 


150,819 

15,361 
18,582 

lo'317 
11,398 
12,006 

11^270 
3,582 
9,095 
7,591 

3,903 
1,048 
1,958 

73 
28 

69,593 

28; 709 


85,021 
5,091 

5;711 
3,984 

71611 
10,004 
7,783 
7,650 
7,088 
5,576 
3,209 
2,145 

!ii 
'370 

64 

3 

3 

20,643 

38,235 

26,143 


32,018 
38,296 

66,037 
75,380 
85,117 
73,999 

79,323 
73,321 

23)703 

65,470 

27)602 
8,414 

8)091 

3,339 

6,244 

'153,463 

386,730 

461,130 


403,393 
19,330 

30)134 
27,518 
28,817 
26,827 
35,236 
40,172 

26,715 
20,490 

8)215 
5,812 

I'M 

284 
82 
98 
13 

139,720 

101)134 


29,604 
28,273 
26,052 
27,070 
25,864 
35,034 
40,172 

31)261 
26,548 
20,289 

8)039 
5,744 
12,672 
3,888 

I'541 

70 
85 

131,809 
161,329 


125,823 

14)288 
8,577 
9,539 
10,702 
11,905 

10)788 
8,481 
9,095 

3)309 
2,314 

3,903 
1,048 
1,955 

24 
28 

45,370 
28)224 


617,840 

7,707 
9,709 
17,979 

33,670 
41,434 

43)955 
51,935 
50,629 
46,380 
26,909 
21,763 
17,135 
48,949 
17,962 
54,097 

7)066 
3,450 
6,873 
2,802 
5,425 
64,239 
332)793 


124,048 

2,663 
13,324 
8,577 
9,057 

11,905 

8)481 
8,994 

5)910 
3,309 

3,903 
1,048 

73 
24 

44,223 
28)l92 


149,385 

84 
1,447 

5)678 

3)440 
9,174 

10)753 

10)084 
5,770 
4,784 
3,874 

11,534 
4,667 

9)329 
3,517 
1,318 

2)549 
12,677 
91)395 


124,048 

2,663 
13,324 

8,577 

10)502 
11,905 

10)738 
8,481 
3,994 

5)910 
3,309 
2,314 

3,903 
1,048 

73 

44,223 
51,633 
23,192 


149,436 




34 






I'oll 




5)573 
8)440 

9,174 
10)753 
10)084 




$5,000 under $6,000 
















4,784 






11,571 
4,667 

3)517 














1)^99 


$500,000 under $1,000,000 




' 


Returns $5,000 under $10,000 


tl'M 






Neu Hajupshire 


T t 1 


245,951 

29;447 
26,240 
29,113 

24,066 
21,035 

6,280 
3,252 

i;624 
1,053 

2^179 
283 

13 

140,086 
84,684 
21,181 


133,880 

10,064 
13^217 
16,767 
17,418 

13^830 
7,696 

3^082 

1^350 
849 

i;984 

3 
10 

42,271 
72,102 
19,507 


'1,275,346 

15,529 
. 42,315 

65)840 
102,555 
116,438 
132,542 
136,340 

122)121 

29)405 
21,844 

30)427 
67,596 
18,743 
3,483 
717 

'340,460 
593,973 


37,514 
44,903 
60,647 
76,344 
80,314 
81,589 

62)513 
59,729 
31,725 

12)031 
9,750 
5,950 

10,254 
4,929 

l)086 
301,946 


34,511 
39,162 

70)442 
76,485 

72)730 
60,746 
59,628 

24,221 
11,666 
9,546 

3)554 
9,949 
4,726 

'938 
96 

276,036 

77,261 


204,443 

4,870 
22,763 
21,249 
25,830 
25)l78 
22,787 
21,035 
17,317 
14,469 

6,280 
3,252 
2,377 
1,624 
1,053 
2,701 

2)179 
233 

29 

99,395 
21) 148 


709,011 

23) 167 
43,901 

63,355 
74,378 

69)326 
46,060 

25)315 
11)112 

22)662 
52,912 
15,122 
2,860 

136,037 
246)373 


202,092 

20) 660 
24,753 

22,787 
21,035 

17,317 

6,280 
3,252 

1)053 
2,701 
1,353 
2,179 
283 
29 

97,539 
83,405 
21,148 


156,455 

4)591 
3,320 

12,662 
14)537 
9)511 

4,299 
2)542 
3,254 
5)703 
15,385 
6,288 
1,401 

26,695 


202,092 

20)550 

22,787 
21,035 
17,317 

6,280 
3,252 
2,377 

1)053 

2,701 

'283 
29 

97,539 


156,458 


No ad-ustcd ross inc m 




2,735 
4,591 
8,320 
10,823 
12,662 
14,927 


















14,358 
8,873 




$10,000 under $11,000 








2)542 
5)703 
5)239 
















1,?06 




$500,000 under $1,000,000 


lieturns under $5,000 

Returns $5,000 under $10,000 


26,695 





INDIVIDUAL INCOME TAX RETURNS FOR 1963 







n 


Number of 
joint 


Adjusted 
income 


:^i 


Number of 
exemptions 


.„.„..„ 




Iota 


tax 


Adjusted gross income classes 


returns 


Number of 
returns 


Amount 


Number of 


(7>,ou..nrf 


r:z:: 


M,.r.) 




New Jersey 




6,240 

232^473 
195,364 
205,407 

io2!012 
124,555 
102,227 

48^994 
37,635 

64,321 
23,543 
28,697 

'683 
174 
18 

'917^611 
410,353 


3,872 

351382 
59,481 
76,168 

159;733 

145;297 
116,964 
95,479 

46|061 
35,469 

60,059 
21,194 
26,329 

'613 
147 

14 
9 

728^450 
383,019 


29,734 

346,'233 
488,355 
719,093 

1,161,74a 

1,351,016 

1,593,095 

1,377,709 

1,130,664 

1,071,837 

819,865 

611,458 

507,111 

389,396 

1,091,753 

523,777 

948,058 

81)467 
29,701 

11)666 
15,612 

6;664;232 

6,511,106 


17,077 

422^498 
465,352 

646,698 
674,252 

430^004 
375,507 

176^541 
135,845 
100,588 
241,670 
89,792 
U0,313 

2; 503 
640 

33 

2,140,452 
3,086,744 
1,514,934 


14,510 
280,269 

377;463 
430,825 
506,739 
628,021 
661,928 
733,480 

424^127 
369,515 
254,245 

132 ; 982 
99,059 

105^432 

19,991 

2,203 

567 

25 
1,950,394 
i;479;i84 


2,071,543 

50,157 
159,177 

184;659 
203,307 

206^631 
209,931 
161,327 
124,069 
. 102,227 
71,446 
43,961 

26:836 

28^657 
5,541 

174 
170 

753,078 
908,297 


9,455,008 

7,594 
95,586 
173,447 
328,157 
497,042 
580,492 
722,926 
376,763 
800,359 

672,684 
537,331 

i^'674 
269^632 
782,644 
400,278 

299^493 
67,201 
23,638 
38,876 
7,982 
9,447 
1,101,326 
3,720,265 


2,054,121 

50,157 
155,190 

179; 645 
206,650 
205,455 

209; 732 
160,841 
124,069 
102,094 
71,413 
48,928 

26;836 
64,221 
23,543 

'681 

17 

737,635 
906,628 
409,858 


2,179,702 

1,507 
18,835 
33,385 

99;969 
117,238 

179;061 
164,190 
153,390 
140,422 
113,906 
83,802 
76,544 
59,653 
130,793 
102,523 
233,468 
125,303 
33,853 
12,813 
21,587 
5,050 
5,479 
218,092 
761,414 
1,200,196 


2,054,121 

50,157 
155,190 
145,993 

206;650 
205,455 
206,531 
209,732 

160,841 

102,094 
71,413 

37; 536 
26,886 

23; 543 
28,653 

174 
170 
17 

737,635 
906,628 
409,858 


















33,385 


$3,000 under $4,000 

$4,CO0 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 


64;396 

117,238 
147,035 
179,087 
164,190 




153,890 




140,422 


Sl'oOO under $12 'oOO 


113,908 








76,544 




59,653 




130,818 




102,535 




233,475 




125,362 








12,814 




21,588 








218,095 
















New Mexico 


Total 


292 

38 
37 

27 
27 

23 
18 

5 

3 
2 

1 
1 


101 

882 
914 

517 
927 

469 
497 

269 
643 

840 
527 


188,726 

7;8ii 

20;571 

19,833 
21,234 
16, 3U 
11,835 
10,454 
7,137 
5,065 

3;i02 
2,401 
4,709 
1,773 
1,430 
309 

10 

5 

1 
78,681 

30^376 


'1,496,191 

19; 954 
55,553 

98; 985 
125,690 

152^479 
136,835 
110,287 
99,596 

63^381 
57,680 

38;387 
86,645 

21; 506 

2,140 
2,003 

'371,227 
634,580 


911,139 

56^966 
73,880 
85,971 

93^608 
92,863 

73; 788 
59,927 

28,668 
20,626 
16,763 

10; 252 

19,478 

5^984 
1,332 

27 

423,518 
364,151 


890,151 

69^104 
82,165 

91 ',017 
92,068 

73^390 
59,927 
42,416 

20^326 
16,597 

i;221 
139 

25 

362^461 
121,158 


223,285 

23 [406 
25,628 

27; 218 
23,075 

18;408 
12,927 
10,554 

II 

5,147 
1,840 

'301 
40 

103,161 
32^349 


775 
14,161 

28; 281 

58,315 
69,926 

53; 536 
48,247 

40;089 
30,385 
27,281 
63,751 
32,001 

4; 267 
1,928 

846 

119,041 
349; 306 


5,657 
23,107 
24,140 
21,153 
26,523 
22,876 
22,711 
13,403 

7,469 
5,431 
4,632 
3,269 
2,643 

i;840 

1,487 

301 

12 

1 
100,580 
32; 279 


173,037 

155 
2,859 

5; 289 
10,211 

13;689 

its 
11,909 
10,052 
3,836 

6;629 
6,149 
14,860 

12;215 
6,875 

1,045 
722 

23,212 


220,567 

5,657 
23,107 
24,239 
21,153 
26,523 
22,876 
22,711 
18,403 
12,927 
10,454 

5; 431 
4,632 

2;643 
5,147 
1,840 
1,521 
301 
40 

100,373 
37,376 


173,093 


Under''$l''oOO^'"° '" °°* 














5,289 








11,876 




13;669 












11,909 




10,052 








8,667 
















8;085 




12,225 








12 

7 

170,067 
32*422 






1,045 




722 










' 


23,226 


Returns $5,000 under $10,000 


63,156 












New York 


Total 


6,644,119 
21,278 

654;600 
695,300 

630,005 
535,625 
476,042 

285^422 
225,132 

120 ; 586 
85,014 
68,414 

165,894 
67,352 
91,282 

3^682 
1,261 
1,368 


10,508 

132;495 

174,164 
238,076 

358,850 
380,714 
366,246 

252^971 

201,674 
150,080 

77^301 
61,737 

79; 986 
3A59 

1,080 
1,110 

893,242 


'43,324,385 

=104,328 

308,225 

938,023 

1,637,029 

2,435,752 

3,461,241 
3,485,247 
3;564,592 

2; 707^337 
2,358,063 
1,892,587 

i;i45;329 

991,117 

2,822,782 

3 ',053; 018 

216,563 

139,476 

193,426 

'8,410,455 

16,634,086 


49,644 

1,205^037 
1,391,400 
1,644,056 
1,802,412 
1,849,284 
1,736,391 
1,629,599 
1,432,644 
1,015,625 
307,578 
584,152 

295^466 
240,431 
596,285 

336^190 
92,880 

4,310 

4,630 

724 

6,838,961 
7,663,543 
3,637,610 


44,188 

695,213 

1,036,335 

1,251,777 

1,530,494 

1,793,970 

1,698,547 

1,596,500 

1,409,928 

1,004,287 

793,027 

572,465 

405,797 

287,153 

233,480 

576, 507 

234,954 

314,631 

84,902 

11,412 

3,682 

3,828 

603 

215 

6,279,980 

7,503,232 

3,522,656 


5,656,281 

121,021 
390,941 

6771969 
614,799 
529,242 
473,209 

284 ; 826 
224,934 
164,805 
120,388 
84,815 
68,283 
165,727 

90 ; 846 
24,687 

1,255 

1,352 

213 

80 

2,333,263 

2,304,820 

1,018,198 


25,273,393 

18,567 

219,388 

539,832 

1,066,440 

1,596,652 

1,770,367 

1,840,296 

1,970,226 

1,956,406 

1,639,263 

1,471,092 

1,224,533 

997,151 

774,542 

673,122 

1,969,988 

1,062,750 

2,243,499 

1,231,069 

321,735 

158,103 

95;296 

119,185 

3,490,879 

9,176,558 

12,606,456 


5,615,768 

330;659 
510,175 
610,085 
673,551 
613,949 
528,937 

402; 510 
284,794 

120;355 
84,785 

165,631 
67,053 
90,730 
24,668 
3,654 
1,252 
1,349 

2,295,491 
i;017;564 


3,697 
42,333 
115,153 
210,282 

360,423 
375,172 
405,323 
405,457 
342,463 
309,394 
260,133 
215,334 
169,623 
149,344 

265; 905 
676,261 
500,833 
157,393 
33,648 
150,252 
58,386 
70,529 
694,672 
1,839,338 
3,522,680 


5,615,873 

121,021 
380,659 

610;i87 
673,551 
613,949 
528,937 
472,523 
402,510 
284,794 
224,869 
164676 
120,355 

68;249 
165,631 

90;730 

24,668 

3,655 

1,253 

1,350 

213 

80 

2,295,593 

2,302,713 

1,017,567 


6,107,547 


_ 


_ 




3,697 








115,158 




210,286 




322,724 












405,850 








342,469 


' 


309,395 




260,352 




215,345 












455,654 








676,336 




501,159 




157,419 


$150,000 under $200,000 


83,651 


$500,000 under $1,000,000 


58,430 
70,540 


Seturns under $5,000 

Returns $5,000 under $10,000 


lioso 


,679 

;oi8 


694,698 
1,889,376 
3,523,473 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



-ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES AND STATES— Co 

(Taxable and nontaxable returns] 



nn 


adusted roas inc me 














h' 




1' 










DOO under $7*000 


















til 




tlT 




















fTS 












tl'if 








$5a 


,000 under $1,000,000 


Rpt 










ffns $10,000 or more 











$1,000 
$2,000 


imder'ssOOO 






$4,000 




jnder $6*000 






$71000 
$8,000 
$9,000 
$10,000 
$11,000 
















$1<.000 
$15,000 
















$100,00C 


























Returns 





196,041 
201,883 
209,348 



75,577 
43,938 
30,447 



190,251 
117,041 
112,281 



,177,573 
,602,985 
,618,207 



•,015,135 

18,269 
291,559 
417,221 
567,331 
571,063 
452,546 



322,995 
285,669 
319,472 



29,134 
105,776 
138,762 



127,452 
87,973 
31,089 
46,697 



130,341 
273,352 

301,375 



138,862 
148,846 
128,352 
127,452 
87,973 
81,089 

32*323 



122,848 

6,271 
7,668 
13,157 

12^932 
13,827 
12,163 
11,139 



87,386 
85,916 
90,452 



37,049 
30,660 
25,353 
18,442 



51,388 
67,144 
81,775 
73,759 
64,012 
64,423 
53,933 
48,712 
42,667 



10,681 
47,253 
57,170 
76,124 
70,283 
61,037 
61,762 
53,125 
48,312 



5,502 
21,436 
17,952 



35,169 
40,446 
46,277 



25,479 
13 ,428 

29,463 



152 


5,502 


2,674 


20,635 






5,044 


17,513 




15,920 


6 504 




7,605 


12,745 


8,934 


12,143 



5,570 
3,331 
8,439 



75,347 
56,280 
14,555 



495,714 
622,559 
665,4 
769,173 



32,908 
445,955 
535,046 



194,035 
129,110 
90,408 



236,981 
264,940 
288,695 



912,348 
1,227,385 
1,242,5 
1,052,492 



740,912 
381,685 
806,715 
363,663 



166,881 
113,132 
80,258 
54,574 
36,871 
25,735 
58,489 
22,11 



172,380 
96,482 
250,536 
153,529 
43,437 



,070,962 
,373,747 
433,981 



112 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



-ADJUSTED GROSS INCOME, 



BY ADJUSTED GROSS INCOME CLASSES AND STATES - 



$2,000 I 
$3,000 I 
$i,QOO I 



$10,000 under 
$11,000 under 
$12,000 under 
$13,000 under 
$1.4,000 under 



$50,000 under ! 



$150,000 under $200,1 
$200,000 under $500,1 
$500,000 under $l,00i 



Returns under $5,( 



adjusted gross : 



$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 $11.00 


$11,000 under $12 .OC 


$12,000 under $13,0C 


$13,000 under $14,0C 


$li,000 under $15,00 


$15,000 under $20,00 


$20,000 under $25,0C 


$25,000 under $50,0C 


$50,000 under $100, C 


$100,000 under $150, 


$150,000 under $200, 


$200,000 under $500, 


$500,000 under $1,0C 





63,174 
43,700 
23,424 



58,830 
54,007 
43,934 



ad -usted r ss ■ c 























































453,885 
425,097 
438,921 
408,159 
413,161 
303,984 
231,073 
154,240 



2,117,569 

1,510,617 

415,255 



22,175 

52*840 
54,594 

65,288 
57,519 

39,133 
21,034 
20,170 



89,552 
71,273 

58,417 



268,770 
236,352 
145,081 



20,750 
50,109 
61,917 



43,700 
23,424 
21,562 



53,740 
96,016 
131,862 
170,772 



11,136 
18,746 
25,552 



23,737 
16*449 



52,761 
47,057 
39,270 
29,382 



■'12,177 
36,353 

106,571 



380,214 
405,904 
370,756 



162,284 

115,600 
93,755 
65,065 

184,131 
39,238 

178,453 



50, 574 
33,509 
25,692 
15,897 
40,757 
15,363 
20,929 
4,120 
422 



17,536 
34,932 
115,275 



215,330 
209,879 
189,381 
163,209 



45,523 
46,275 
52,319 



10,870 
5*419 



205,957 
253,118 
271,108 75,896 



2,665 
27,893 
43,004 



194,287 
229,083 
213,344 



Pennsylvania 



36,456 
123^212 
254)863 



22,625 
22^253 



■22,873,387 

^60,532 

195,580 

615,090 

1,135,970 

1,486,643 

1,979,599 

2,251,304 

2,677,811 

l!957!464 



473,453 
119,388 
55,664 



10,855,304 
33,322 



4,252,125 
5,144,399 
1,458,780 



3,424,192 13,031,771 



374,000 
377,652 
412,875 
400,506 



303,010 
230,972 
153,650 



1,147,156 

1,395,386 

1,254,697 

1,143,818 

900,995 

723,303 

570,954 

401,592 



422,737 

393^403 
99,036 
43,672 
61,088 
13,380 



258,839 
363,782 
371,258 
410,573 
398, 3X 
403,531 
302,319 

153^549 

73^881 
47,456 
34,464 



,488,068 
'414*406 



231,976 
233,132 
255,677 



120,961 
86,170 
71,277 
53,640 



15,511 
4*1,701 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



-ADJUSTED GROSS INCOME, EXEMPTIONS, 





Number of 


Number of 


Adjusted 
gross 


Total 
number of 


Number of 


Tameable 


nco^e 


income tax after credits 1 




Adjusted gross incoiDe classes 


other than 

age or 
blindness 


Number of 
returns 


Amount 


returns 


Amount 


Number of 
returns 


Amount 




Rhode Island 




326,929 
33,819 

3?; 156 
31,863 
37,544 

35^620 
25,026 
16,108 

7,169 
5,172 
3,328 

i;860 
4,591 
1,512 
2,439 

727 
68 

177,374 
2e;963 


13;8SO 
21,676 
26,922 
2i;623 
8^603 
6,710 
4,878 
3,039 

1^696 
i;414 

19 

50,258 
99,808 


n, 773, 538 

(') 

f 20,090 

L 53,491 

^ 93)472 

111,650 

169,733 

189,073 

231,170 

186,290 

137,108 

87,169 

75,296 

41)349 
27,711 
26,855 
77,981 

84',142 
47,317 
8,077 

6)359 
3,600 

»447,657 
830,810 
495,071 


868,456 
38,431 

6«)867 
73,430 
110,670 
110,409 
115,804 
89,241 
61,853 
37,013 
25,640 
13,692 
12,657 

6)812 
17,003 
5,687 

2)973 
231 
39 
64 
12 

414)320 
106,425 


36,668 
48,510 
63,322 
66,730 
107,263 
107,637 
Ul,507 
88,271 
60,784 
36,429 

18)369 
12,193 
7,011 

5)492 
3)530 

'194 

323,276 
102)193 


286,479 

14,512 
28,387 
31,664 

35)196 
33,664 
35,620 

9)188 
7,169 

3)328 
2,046 

4,558 

2)439 
727 

22 

5 

137,943 
119,606 


1,006,493 

1,998 
16,762 
41,464 
51,173 
80,282 
90,129 
126,855 
104,696 
30)442 
50,877 
49,263 
39,741 
27,727 

19)162 
55,729 
25,393 

39) 814 
6,285 
3,359 
2)918 

191,679 
452,999 
361,815 


284,211 

23)134 
34,612 
33,664 
35,620 
25,026 
16,108 
9,188 

5)172 
3,328 
2,046 

1)512 
2,439 

68 
24 

135,706 
28)899 


231,155 
395 

10)040 
16,172 
13,147 
25,576 
21,163 
16,651 
10,561 
10,265 

5)973 
4,152 

6)311 
21,979 

2)043 

38,011 
92,198 


14,512 
27,418 
30,980 

34)612 
33,664 
35,620 
25,026 
16,108 
9,188 
7,139 

2)046 
1,860 
4,558 

2)439 

727 

5 

135,706 
119,606 
23,899 


231,194 












3,284 
















18,148 












16,651 








10,265 










$13,000 under $14,000 


4,239 




12,733 




6,311 
















1,387 






$500,000 under $1,000,000 






33,011 








100,984 














South Carolina 




Total 


651,275 
3,870 
84,129 
92,796 
82,855 
90,139 
70,735 
62,766 
46,491 
33,687 
27,435 

11,847 
6,799 
4,616 
2,830 
2,391 
5,686 

3^114 
622 

17 

2 

186;583 
40,163 


389,729 

9,841 
27,374 

51,'722 
53,534 
52,058 

30^157 
27,435 
15,508 

6^626 

5,350 
1,937 
2,879 

575 

13 

2 

183,747 
167,695 

38,287 


^12,168 

135)554 
207,940 

316)416 
347,859 
302,169 

233)372 
153,903 
123,783 
78,040 
57,464 
38,141 

43)211 
104,667 

3,378 
4,494 

2)111 

11,008,947 

'638)660 


1,967,439 
11,277 
122,803 
194,309 
240,299 
298,026 
259,663 
224,730 
167,912 
125,306 
109,620 

45,032 
24,959 

10)343 
9,560 

22,967 
8,158 

12,315 
2,490 

63 
14 

1,126,377 
687,726 


1,924,804 

117)437 
134)997 
233,728 
293,154 
255,051 
222,332 
164,639 
124,300 
109,104 
59,951 
44,624 
24,618 
16,974 

9)257 
22,053 

ll)659 

2,315 

163 

67 

14 

1 

'680)326 
149,756 


481,690 

15,548 
52,146 
53,969 

64)450 
61,201 
46,355 

27)435 
16,101 
11,847 

4)582 
2,8X 

!)i 

3,U4 

50 
20 

1 
256,881 
40) 134 


23,351 
52,392 
101,235 
113,249 
156,665 
153,778 
136,253 
132,032 

76,640 
50,646 
38,356 
26,437 
23,242 
67,459 

80)8O4 
32,227 

3)505 

1,166 

2,019 

297,797 

672,115 


479,295 

15,445 
51,520 
52,887 
70,768 
64,140 
60,995 

33)533 
27,435 
16,101 
11,847 
6,764 
4,582 

2)391 
5,653 
2,173 

'622 

50 

20 

2 

254,760 

40)066 


5,617 
10,277 

22)573 
31,384 
30,925 

26)379 
19,179 
15,789 

3)195 
5,753 
5,089 

8)818 
24,552 

2)233 
1,250 
2,098 

1,752 
59,170 
135,867 
115,256 


15,445 
51,520 
52,337 
70,763 

61,098 
46,355 
33,533 

11,347 
6,764 

2)330 
2,391 
5,653 

3)114 
622 

50 

17 
2 

254,760 
184,572 
40,066 


310,359 


Under ''$1 000^ 








m'oOO ""d^r Ij'oOO 


10,277 










T' ib'ooo 


31,400 




















15,793 




















15,472 








24,554 












1,250 






$500,000 under $1,000,000 


1,752 




59,170 


Returns $5,000 under $10,000 


"5)2^ 


















South Dakota 






231,846 

36; 178 
36,19^ 

26',734 
19,459 

8! 366 
8,215 
3,686 
2,264 
1,810 
970 

'614 
755 

161,730 
56,872 


133,260 
3,445 

12^413 
15,270 
11,859 

15,976 
10,286 

7|236 
3,396 

'873 

776 

2,004 

147 
2 

49^538 
12,392 


=12,243 
18,500 
53,641 
85,284 
78,414 

119,200 

79)195 
64,435 
70,946 

26)050 
22,634 
13,098 
11,713 
36,687 
13,566 

10)062 

1,326 

675 

1,360 
1342,796 
201)965 


673,896 

64)836 
a,403 
87,984 
61,683 
39,590 
80,900 

32)335 
30,952 
29,477 

9)478 
6,949 
3,654 

3)686 
19 

404,717 
216,948 


637,565 
17,904 

71)931 
79,054 
58,035 

78,214 
42,430 

30)344 
23,937 
12,481 

6)852 
3,525 
3,332 
3,403 
2,712 
3,402 
622 

213)360 

50,773 


6,104 

23)427 
18,461 

19,021 
12,264 
8,568 

3)215 
3,686 
2,264 

1,810 

809 
2,165 

150 
11 

1 
93,054 
56,434 


477,133 

936 
10,837 
25,907 

44,809 

35)107 
■43,716 
49,275 
25,434 
16,489 
15,538 
9,441 
3)153 
26,296 
9,610 
20,413 
9,008 
1,102 

214)234 
144,472 


156,243 

13)727 
21,434 
17,160 

13,413 
12,163 
8,467 

8)215 
3,654 
l)31C 
809 
2,165 

11 

87,447 
55,624 
13,177 


100,454 

136 
2,061 

5)329 
9,477 
8,522 

6)832 
3,634 
10,050 

3)330 
3,330 
2,045 
1,707 
6,038 
2,286 

^3)g 

301 
909 

42)209 

35,980 


156,451 

13)727 
21,434 

18,413 
12,163 
3,467 

3)215 
3,654 

1)310 
938 

2,165 

150 
11 

87,650 
55,624 

13,177 


100,537 




(^) 
















9,480 






8,522 






$7,000 under $8,000 




$9,000 under $10,000 




















$15,000 under $20,000 


2)286 
















377 






$500,000 under $1,000,000 


909 




22,291 


Returns $5,000 under $10,000 


36,037 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



Table 41.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES AND STATES— Contin 

















(Taxable and nontaxable retur 


s) 














returns 


Number of 
joint 


Adjusted 
gross 


number of 
exemptions 


blind niss 




Income tax a 


fter credits 


Total tax 




Number of 
returns 


Amount 


T^z.r 


Amount 


Number of 


zz 




Tennessee 


T„jal 




1.104,663 


666,466 


15, 150,413 


3.202.596 


3,099,354 


808,927 


2,631,459 


802,736 


605,912 


802,994 


606,000 


$1 
$2 
$3 


adjusted gross in 

er $1,000 

000 under $2,000 
OOC under $3,000 
000 under $4,000 
000 under $5,000 








6,109 

163;907 
129,787 
104,724 


4.572 
31.239 
56.944 

78^460 
75,579 


^5,361 
81,858 
262,818 
409,484 
452,368 
470,214 


253)448 
400.276 
442,145 


15,301 

373)057 
426,757 
392,955 


25,286 
94.941 

102)447 


3,622 
51,756 
113,109 

177)717 


25,184 
93,071 
117,692 


716 
10.179 
22,170 
28.755 


93)071 
117.692 
101,322 

95,136 


720 
10,179 

23)755 
35,234 


$5 

$7 
$8 
$9 


000 under $6,000 
000 under $7,000 
000 under $8,000 
000 under $9,000 
000 under $10,000 








79 ; 978 
60,538 

28^320 


55^220 
25^749 


461,708 
320)231 


281,657 

222)812 
135,416 
92,841 


277,654 
276,378 
220.047 
135.212 
92.704 


81.027 
60)l29 


215,783 

238)423 
185)322 
165,699 


80,925 
77,699 
60,129 
37,634 
28,320 


43.441 
51.722 

34)663 


77)801 
£0,129 

23)320 


43,441 
51,740 
48,299 
37,862 


$1 

$1 
$1 


.000 under $11,000 

,000 under $12,000 

,000 under $13,000 

,000 under $U,000 

,000 under $15,000 






20,732 

7^235 
5,494 


19,702 
13.782 

6; 826 
5.289 


217,423 
165,325 
122,834 


75,850 
49.811 

26) 184 


74,591 
48,996 

25)571 
19,434 


20.732 
14,364 

5)392 


110)024 
82,713 
63,586 


14)364 

7)235 
5.392 


28.357 
23.278 
17.668 
15.036 
12,044 


20,732 
9)332 
5)392 


23)278 
17,668 
15,036 


$1 
$2 

$1C 
$1 


,000 under $20,000 

,000 under $25,000 

,000 under $50.000 

.000 under $100,000 

0,000 under $200,000 

0,000 under $500,000 

10.000 under $1,000,000 

000,000 or more 






12.699 
5.328 
7,904 

48 
3 


11.980 

7)312 

1.777 

56 

42 

2 


216,645 

267)873 
125,847 
24.458 

13)330 
4.786 


47.515 
20.993 
31.934 
7.602 
798 

156 
10 


20)276 
30,471 

's 

15 


12.666 

7)397 
1.947 

48 


153,521 
91,285 

104)609 
20,173 

11)411 
4.237 


5)328 

7.894 

'2O6 
59 

6 

3 


23)030 
66.137 
43.677 

4.228 
6.283 

3)514 


12,632 

1)947 
206 

48 


36,567 
23,032 

43)688 
10,085 
4,228 
6,284 
2,487 
3,514 


Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10,000 or more 






728,091 
85; 927 


332.621 
252.310 


•1.661.381 
2.018.179 
1.470,855 


1)012)639 
316)758 


1,788,635 

1,001,995 

308,724 


438.063 


1,062)486 
1,073,392 


432.405 
234.707 
85.674 


97.054 
292)876 


432,507 
284,309 
85,678 


216,005 
292,935 




Texas 


$1 






3,109.735 

398^346 
362,071 
332,893 

252.704 
224,427 


2,041.198 

73^628 
142.182 
203.722 
224,102 

194^475 


^16, 321,487 
209)077 

905)488 
1,161,429 

1,425,004 

1)452)766 
1,436,884 
1,308,648 


102,075 
605,835 

1,025)162 

1,050,420 

1,122,385 

885.741 

799.919 

716.349 

405)821 
297,509 
200,613 

107)061 


8,993,299 
91,250 
560,174 
780,565 

1,023)274 


2.349,845 

30,845 
221,999 

266)254 


9,022,035 

123)410 
247.768 

549)940 
635.326 

788)984 
787,237 
659,832 


2,325,355 

80,744 
218,768 


2,338 

47)421 
77,862 
108,187 


30,845 
218,370 
233,858 
262,636 
273,566 


2,109,176 


adjusted gross in 




(') 




2,342 






24.257 


000 under $3,000 
000 under $4,000 




47)454 








$^ 




108,213 


000 under $6,000 
000 under $7,000 
000 under $8,000 
000 under $9,000 






870,693 
786,079 
703,542 
530,685 


243,728 

19l)l42 
154,222 


222)011 

153)314 
112,404 


150 ) 089 
159,666 

135)434 


222)011 
191,041 
153,814 






150,096 


$7 




159,695 








135,512 


$10,000 under $11,00 
$11,000 under $12,00 
$12,000 under $13,00 
$13,000 under $U,00 






81,056 

42^976 
29,372 


76,563 

40)846 
27,679 
18,989 

17^841 
22.567 

200 

38 

16 

904,423 

827,285 

309,490 


849,094 
645,688 
536.119 
395.969 
296,169 
853,758 
445,091 
847,483 

96)083 
39,647 

33)776 

47,403 

'4.121,095 

5)545)335 


196)640 
105)031 


80,921 
56.187 


541,039 
433,909 
363,211 


80,753 

42)976 
28,774 
20, 310 


112,532 
91.173 

59)660 
46.499 


56)086 
42,976 
28,774 
20,344 


112,560 





91,280 










$15,000 under $20,00 
$20,000 under $25,00 
$25,000 under $50,00 
$50,000 under $100,0 
$100,000 under $150, 

$20o!oo0 under $50oi 
$500,000 under $1,00 







20^157 


182,268 
74,117 
95,976 
20,876 


176,670 

91 ) 049 
19,237 


50,039 
20,157 
25,340 
5,563 

800 

1,093,990 
924,015 


634,196 
344,357 
694,008 
314,906 


20)123 
25,330 


147.650 
87.854 
217,446 


50,039 

25)334 
5,546 


147,710 




217,677 




134,717 




41,412 


000 




232 

303 

28 

1,840,486 

936.394 

332,906 


852 
1,079 


902 

4,524,002 
3,289,704 

1,179,593 


27)934 

43,744 

1,323,794 

3,618,886 

4,074,355 


231 

28 

1,073,774 

920,283 

331,298 


17,742 
39,755 


296 




000 


39,774 
15,972 




24 238 


Returns $5,000 uider 
Returns $10,000 or m 






4,749,195 
1)210)154 


260,050 
1,115)520 


1,074,979 
920,384 


732)755 




1,116,247 


Total 




312,494 


197,271 


'1,748,535 


992.302 


9eo,9..i 


250,629 


889.837 


J4R,768 


194,835 


248,768 


194,853 


$1 
$2 
$3 
$4 


adjusted gross in 

er $1,000 

000 under $2,000 
000 under $3,000 
000 under $4,000 
000 under $5,000 


come 






44,261 
32,999 
22,775 

30^307 


12)040 
7)700 
14,488 


48)380 
56,907 
87,565 


58,241 

40) 691 
84.074 
85,784 


52,934 

81)795 
83,748 


13.278 
27)978 


1,887 
11,326 
25,260 
25,971 
62,052 


i^;S 


5)043 
5,153 


13,278 
16,497 
19.864 
19.139 
27.632 


378 
2,222 
5,043 

12)523 


$5 
$6 
$7 
$8 
$9 


000 under $6,000 
000 under $7,000 
000 under $8,000 
000 under $9,000 
000 under $10,000 








29,166 
30,498 

17;458 
13,597 


21,043 
25.929 

12)776 


161,196 
196,418 

128)561 


118)072 
81)394 


116) 061 
116,319 
81)279 
53,374 


27,270 

26) 128 
17, X2 
13.597 


66,800 
89,003 

74)908 


30)236 

26,012 
13)597 


13)094 


26,923 
30.236 
26,012 
17)342 
13,597 


13,539 
17,831 
18,094 
14,421 
15,306 


$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$U,0O0 under $15,000 






10,915 

31811 
4,413 
2,364 


10.589 
3)717 


114,514 
93,054 

59'l76 
x)064 


46,771 
35,765 

9)386 


S)S 


10.883 
8,114 
3,311 

2,330 


65.495 

29)978 
37,631 
22.679 


10,850 
8,083 
3,811 

2)330 


13,565 
11.497 

3)133 

5.016 


10,850 
8,083 
3)811 

2)330 


13,565 
11,497 
6,342 
8,133 
5,016 


$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 






1^993 

2.321 


3,341 
1,9X 
2,239 


68.026 
43.942 
77.069 


17,032 


16.725 
1)437 


1)993 

2.321 

347 


31)520 
58,549 


4,003 
1,993 

'347 
34 


10.609 

17)347 
7,156 


4,003 
1)993 
2,321 

34 


1,630 


$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1 ,000,000 

$1,000,000 or more 






: 


8 


1.385 


17 


" 


8 


1.143 


I 


552 


8 


598 
552 


Re 


urns under $5,000 
urns $5,000 under 
urns $10,000 or m 


'iio.ooo'. '.'.'.'. 






156.973 
38^328 


59,200 


'350.002 
832.048 


344,906 
482,151 
165,245 


476)299 
161.690 


97,678 
114,689 
38,262 


126,496 


114)110 


79)240 
90,276 


96,460 
114,110 
38,198 


25,319 
79,241 
90,293 



-ADJUSTED GROSS 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 

ADJUSTED GROSS INCOME CLASSES AND STATES— Co 



Total 





r $2,000. 



$200,000 

$500,000 under $1 
$1,000,000 or Don 
Returns under $5,( 
Returns $5,000 un( 
Returns $10,000 oi 



$150,000. 
$50o!oOO. 



000 


under 


$3 


000 




under 






uoo 


under 


$5 


000 


000 


under 


$6 


000 


000 under 






000 
000 


under 


$« 
$9 


000 


000 


under 


$10,000 



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

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,0( 
Returns $10,000 or more . . . 



459,540 
423,744 
147,239 



^3,098 


6 447 




23 507 


24,133 


33,622 


37,839 


33,168 






67,053 


52,687 


82,962 


54,565 


66,351 


43,962 




35,292 






23, U9 


11,740 



8,291 
2,378 

3,069 



14,823 
9,597 
10,350 



84,081 
68,483 
52, 574 



25,873 

U,410 

13,056 

4,280 

30,693 

1,893,256 

2,778,721 

2,457,290 



365,665 
354,734 
294,617 
213,539 



33,962 
25,377 
20,431 



31,579 


865 


31, 579 


106,859 


12,721 


106,960 








118,632 




113,632 


119,615 


51,522 


119,615 


106,425 


58,433 


106,425 






102,031 








60,118 


61,457 


60,118 


40,636 


49,965 


40,636 


33 928 


47,858 


33,923 








20,431 


36,312 


20,431 


14,439 


23,849 


14,439 




23,114 


10,591 


27,019 


75,767 


27,052 


9,993 


40,376 


10,027 


9,610 


72,716 


9,610 



156,432 
343,076 
U9,255 



2,433 
'1,036,402 
3,054,260 
2,212,697 



^30,620 


25,940 










210,719 


187,186 


251,587 


186,644 


389,700 


247,848 


548,787 


289,047 










693,343 


298,279 


483,710 


187,603 


409,120 


144,969 


332,240 


106,583 


234,330 


68,250 






126,776 


31,552 


365,049 


81,504 



78,033 
64,439 
62,056 



28,971 
18,837 
13,125 



34,839 
27,093 
20,211 
62,626 
27,970 
72,971 
32,377 



80,637 
346,237 

400,963 



95,828 
98,946 
89,213 



able. See tex 



116 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



-ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED 
(Taxable and nontaxable returns] 



INCOME CLASSES AND STATES— Continued 



$10,000 under 
$11,000 under 
$12,000 under 



Returns under $5,000 

Returns $5,000 under $10,01 
Returns $10,000 or more... 



No adjusted gross income . 



$1,000 under $2,000. 
$2,000 under $3,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 



under $11,000. 



$50,000 U! 
$100,000 
$150,000 1 



Returns under $5,000. 
Returns $5,000 under ; 
Returns $10,000 or mol 













































$150,000 under $200.000 


$500,000 under $1,000,000 




Returns $5,000 under $10,000 



143,297 
98,336 
68,129 
42,854 
25,103 

ll'568 



723,682 
712,369 
147,195 



111,860 
134,356 
144,169 



376,797 


401,186 


2,362 


16,645 


20,859 


39,186 


44,286 


40,834 


61,968 




144,585 


52,636 






.48,648 


36,046 


.21,909 


24,537 


103,565 


17,845 


86,436 


12 252 


56,619 


7,183 


43,589 


4,897 


29,338 


3,104 


29,127 


2,794 


64,146 


5,166 


39,083 


2,278 


70,497 


2,567 



269,275 
445,438 
139,883 



,730,346 
^20,084 
91,227 
264,969 

336,273 
465,316 
583,018 



3,847 
,720,719 
1,691,666 
,317,964 



263,819 
365,627 
307,841 
339,192 
370,762 



68,505 
46,740 
28,423 



1,5U,147 
'539[023 



480,434 
514,525 
147,487 



277,153 
213,640 
152,334 
118,509 



8,933 
12,269 
1,439 



1,111 
13,108 
25, 2i 
41,0 
57,258 
72,772 
93,018 



469,029 
513,027 
147,452 



1147,652 
282,233 
200,307 



15,639 


20,579 






50,190 


39,484 


49,827 


37,018 


52 020 


28 200 






51,286 


26,593 


57,236 


25,243 


50,178 


18,738 


23,991 


7,747 


16,573 


5,083 






12,494 


2,923 


36,846 


8,327 




2,420 


25,424 


2,727 


9,084 


549 



28,351 
37,136 
27,345 
35,155 
30,677 



U,008 
31,975 
41,179 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



-ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND 
[Taxable 



TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES AND STATES— Cu 



d justed gross income . 

00 under $2,000 

00 under $3,000 

00 under $A,0O0 

00 under $5,000 

00 under $6,000 

00 under $7,000 

00 under $8,000 

OO under $9,000 

00 under $10,000 



Total 
exemptions 



$20,000 I 
$25,000 I 
$50,000 1 



$100,001 
r $150.01 
r $200,01 



Adjusted gross income less deficit 
^Deficit. 

^Estimate is not shown separately b 
■^Returns of bona fide residents of : 
NOTE: Detail may not add to total ' 



of high sampling variability. 
Rico, whether U.S. citizens o 
e of rounding. 



399,650 
93J72I 



69,371 
25)238 



INDIVIDUAL INCOME TAX RKTURNS FOR 1963 

-SELECTED SOURCES OF INCOME BY THE 100 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS 

[Taxable and nontaxable return:] 



Alcron, Ohio 

Albany-Schenectady-Troy, N.Y 

Allentown-Bethlehem-Easton, Pa. -N.J 

Anaheim-Santa Ana-Garden Grove, Calif 

Atlanta, Ga 

Bakersf ield , Calif 

Baltimore, MJ 

Beaumont-Port Arthui- , "■:■.' 

Binghamton, N.Y. -Pa 

Birmingham, Ala 

Boston, Mass 

Bridgeport, Conn 

Buffalo, N.Y 

Charlotte, N.C 

Chattanooga, Tenn.-Ga 

Chicago, 111 

Cincinnati, Ohio-Ind.-Ky 

Columbus, Ohio 

Dallas, Texas 

Davenport-Rock Island-Moline. Iowa-Ill.., 

Denver, Colo 

Detroit, Mich 

Duluth-Superior, Minn. -Wis 

El Paso, Tex 

Flint, Mich 

Fort Lauderdale -Hollywood , Fla 

Fort Worth, Tex 

Fresno, Calif 

Gary-Hammond-East Chicago, Ind 

Grand Rapids, Mich 

Hartford, Conn 

Honolulu, Hawaii 

Indianapolis, Ind 

Jacksonville, Fla 

Jersey City, N.J 

Johnstown, Pa 

Kansas City, Mo.-Kans 

Knoxville, Tenn 

Lancaster, Pa 

Lansing, Mich 

Los Angeles-Long Beach, Calif 

Louisville, Ky.-Ind 

Memphis, Tenn. -Ark 

Miami, Fla 

Milwaukee, Wis 

Mobile , Ala ! 

Nashville, Tenn 

New Orleans, La 

Newark, N.J 

Norfolk-Portsmouth, Va 

Oklahoma City, Okla 

Omaha, Nebr.-Iowa 

Orlando, Fla 

Paterson-Clif ton-Passaic, N.J 

Peoria, 111 

Philadelphia, Pa.-N. J 

Phoenix, Ariz 

Pittsburgh, Pa 

Portland, Ore. -Wash 

Providence-Pawtucket, R.I, -Mass 

Reading, Pa 

Richmond , Va 

Sacramento, Calif 

St. Louis, Mo.-in 

Salt Lake City, Utah 

San Antonio, Texas 

San Bemardino-Riverside-Ontario, Calif., 

San Diego, Calif 

San Francisco-Oakland, Calif 

San Jose, Calif 

Shreveport, La 

South Bend, Ind 

Spokane , Wash 

Springfield-Chicopee-Holyoke, Mass. -Conn, 
Syracuse, N.Y 

Tampa-St. Petersburg, Fla 

Toledo, Ohio-Mich 

Trenton, N.J 

Tucson, Ariz 

Tulsa, Okla 

Washington' D.c!-Md.-Va! 

Wilkes-Barre-Hazelton, Pa 

Wilmington, Del. -Mi. -N.J 

Worcester, Mass 

York, Pa 

Youngstown-Warren, Ohio 

Footnotes at end of table. See text f( 



2,283,890 

583,437 

3,745,290 



,191,184 
'772]462 



617,961 

603,701 

617, 898 

16,681,641 

1,427,917 

1,127,816 

1,878,456 

3,035,607 

3,654,697 

527,471 



30,736,669 

4,768,395 

361,778 



619,298 
3,328,841 

663,888 
9,410,933 
1,533,018 
4,806,974 
1,976,167 
1,603,292 

553,730 

985,252 
1,747,027 
1,564,285 
4,682,927 

1,055^259 
1,773,993 
1,933,157 
7,699,293 
2,213,730 



1,174,499 

537,764 

1,354,832 

' 659^780 
537,337 
819,062 
546,825 



503,748 
1,073,900 
641,708 
597, 578 
957,437 



"Description of the Sample and 



63,856 
70,434 
63,561 
130,960 



40,526 
'48,754 
24,358 



159,903 
210,129 
89,652 



23,496 
55^754 



42,601 
79,193 
56,016 
133,874 
114,505 



33,248 
38,933 
39,882 



57,399 
38,268 

178,423 
44, 394 

543,-X2 
87,382 

222,001 

120,148 
90,129 
32,928 



=8,215 
=2,232 



11,406 
4^492 



'3, 366 

4^342 
2,667 
= 1,079 



=1,127 
=2,783 
=2,667 
552 
= 5,034 
5,633 



40,958 
40,033 
37,803 
34,595 
43,425 
and "Explanation of Classifications i 



22,111 
19,760 
82,705 



3,354 
45,634 
8,377 



13,654 
12,995 
33,712 

65^676 
8,413 
16,7 
32,093 
41*595 
124*195 

75*770 
36,726 
16,446 
4,960 
18,419 
21,275 
25,721 
68,902 
15,185 

42^607 
208*984 



55, 



8,254 
7,142 
5,649 



10,613 
2,870 
3.220 



Table 42.— SELECTED 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 

INCOME BV THE 100 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS- 
[ Taxable and nontaxable retumsj 



119 





Dividends 
gross 


income 








Partnership net profit 


^Scome Sd Sf ' 


lC»la.,es.s.an.a..„e..opoU.an.a.sUcala.eas 


returns 


S 


Number of 


Amount 

rfoll.r.J 


Number of 


toount ^ 


"TZ^' 


rJZl^ 


Number of 


S 




(13) 


(14) 


(15) 


(10 


(1 1 


( I,-;) 


(19) 


(20) 


(21) 


(22) 




19,663 
27,697 
26,i78 
31,676 
34,553 
8,408 
66,131 
8,570 
8,717 
14,169 
114,098 
16,995 
48,414 
12 580 
9,300 
5,315 
318,746 
53,673 
81,808 

39,490 
11,294 
27,757 
43,635 
12,764 
141,008 

6;714 
17,684 

7|l67 
15,066 

16i786 
31.560 
21,267 

11^918 
29,165 

6,986 
35,403 

7,194 
12,824 

8;975 
258,336 
21,462 
14,810 

59,932 
62,962 

13;861 
21,586 
26,170 

114^936 
13,310 
12,495 
16,660 
9,844 
77,782 

181)564 
21,246 
32,228 
33,390 
27,072 
8,098 
20,316 
36,967 

95^009 
15,400 
18,153 
25,993 

171^342 
30,907 

51958 

13|674 
23,324 
7,499 
45,074 

10)826 
8,451 
10,467 

103)693 
11,322 
10,056 

8)902 
16,192 


30,888 
35,628 
31,908 
49,787 
64,394 
9,369 

ll)S79 
14,551 
30,136 

29)264 
70.827 
23,722 
15,734 
14,723 
600,136 
125,627 

94,174 
11,710 
46,440 

11:^ 

246,127 
11,529 
9,339 
33,067 
44,690 
25,163 
11,353 
9,782 
26,932 
13,328 
69,309 
30,154 

100,309 

24)259 
30,783 
7,871 

12)866 
22,850 
10,415 

63)739 
22,073 
92,191 
93,881 
104,024 

24)716 

49,555 

47,698 

1,659,807 

216,548 
20,023 
21,238 
24,249 
18,043 
99,266 
16,528 

406,080 
34,859 

205,833 
49,023 

13)036 

44,917 
71,730 

181 ) 523 
15,775 
30,509 
28,371 

325)456 
39,651 
75,080 

12)511 
14,184 
26,921 
24,079 
11,561 
91,510 

20)238 
18,103 

14)497 
164,561 
14,967 

135)362 
21,987 
19,660 
22,630 


77,630 
93,697 
68,267 

124,763 
92,746 
34,624 

200,817 
32,386 
34,984 
54,397 

363,866 

175)448 
44,340 
29)757 
26,580 
984,592 
149,716 
289,279 
83,673 
120,992 
32,606 

144)002 
40,982 

468)385 
29,968 
19,332 
43,621 
54,675 

39)200 
56,343 

4l)043 
94,981 
75,806 
124,808 

48)327 
81,333 
30,397 
131,095 
35,255 
29,307 
32,847 

68)320 
49,987 

209,187 
225,135 

43)964 
55,095 
35)949 

'303)375 
36,253 
44,927 
56,621 
32,985 
218,344 

552)941 
88,809 
267,708 
133,974 

U7,083 

51,513 
116,536 

275)409 
59,794 
56,955 
101,846 
121,464 
461,407 
113,717 

26)486 
30,485 
38,685 
61,649 
73,000 
28,291 
105,788 

34)961 
32,677 

33)791 
269,132 
41,761 

43)554 
37,089 
58,337 


67)253 

37,980 
15,275 
79,772 

11 

71)472 
17,008 
8692 
8,981 
440,316 

23)394 
56,617 
13,893 

59)259 
14,631 
169,978 
3,974 
10,464 
19,980 
33,222 

17)442 
15,591 
22,133 

32)791 
19,773 
63,379 

20)374 
31,104 
7,424 

12)023 
10,049 
15,343 

24)093 
19,355 

73,062 
95,404 
8,800 
15,451 
22,400 
37,328 

'l26)l56 
14,470 
21,072 

14)470 
88,019 

188)830 
52,814 
30,000 
56,752 
43,266 

16,147 
41,969 
44,995 

23)243 
18,582 
49,252 

217)907 
49,538 

11)431 
9,643 
17,113 
21,906 
28,487 
9,204 
6A,472 
29,497 
10,626 
18,637 
22,317 
17,177 
124,629 
12,733 
6,423 

20)249 
14,288 
17,414 


25)837 
13,688 
52,229 

10) 648 

96,573 
10,626 

11)924 
9,752 
9,229 
236,758 
35,991 
65,577 
21,728 
46,640 
10,513 

33)338 
9,033 

99,534 
3,526 
9,417 

13,267 

15,124 

12)188 

u)396 

13)203 
17,256 
51,303 
29,691 

24,495 
7,137 

8)883 
9,335 

20)091 
17,159 

46)303 
8,641 

17)399 
40,993 
301,347 

14)108 
22,763 

40)347 
14,569 
105,630 

28,634 
31,276 
8,184 

14,794 
25,008 

15)477 
20,525 
34,701 

115)041 
31,706 
44,074 
12,521 
6,038 
10,633 

19)954 
3,704 
26,565 

11,386 
15,808 

18)312 
9,055 
11,191 


= .19 

12)391 
3,663 
29.849 
964 
n,198 

13,729 
:,717 

2)104 
10,153 
4,999 

15)235 
29,037 
11)771 
15,243 
6,031 
10,441 

4)750 
56,692 
2,019 

5)096 
5,840 
2,695 

5,375 
6)710 

13)323 
32,493 
17,344 
3,369 
3,205 
2,833 
20,127 

2,820 
1,523 
46,398 

10)423 
24,254 

6,300 
11,237 

2,691 

25)576 
61,453 
22,010 

3,215 
11,078 

6,350 

4,050 
10,335 

5,993 
49,324 

12)594 
7,088 
1,936 

9)504 

10)404 
16,167 

15)710 
15,739 
3,987 
1,559 
3,395 

2)029 
13,959 
7,919 

1,192 
5,998 
1,646 
28,441 

3)459 

5,510 
13 


3,702 

5)206 
10,595 
3,303 
2,830 

16,065 
3,763 

10,374 
2,314 
2,454 
2,790 

67,899 

15)439 
7,734 

16,200 
3,422 
4,998 

12,650 
3,470 

30,754 
2,215 

2)334 
3,233 
6,423 

5)028 
5,547 
2,846 

15)013 
9,019 
4,587 

2)345 
13,348 

3)208 
88,960 

4)162 
10,957 
9,284 

2)752 
5,347 

173)592 
21,749 

5,233 
2,204 

3)322 
37,333 

20)501 
10,148 
5,858 
2,953 
3,771 

11)125 
16,099 

8)395 

10,917 

2)958 

2)977 
2,031 
4,319 
1,663 

4)120 

2)015 

19,577 

2)300 
2,146 
1,126 
2,490 
2,829 


13,750 

i'i 
25)539 

59,258 

^11,772 

8,770 

90,080 
17,505 

19)249 
15,302 
393,522 

72)235 
35,729 

22)192 
26,956 
68,650 

U8)521 
10,733 

is)013 
28,372 

23)777 
42,583 
18,111 

21) 827 
65,207 
59,739 
21,210 
17,401 
9,575 
77,203 
14,154 
14,548 
12,914 
385,730 
33,138 

48)309 
45,484 
97,647 
13,421 
43,742 
19,376 

992)959 
122,870 
20,679 

25,235 
16,253 
85,688 

221)435 
40,769 
105,379 

25)055 
11,225 
24,705 

37)559 
31,338 

26)038 
231,392 
55,990 

19)526 

7,154 

12)237 
29,399 
10,554 
30,007 
24,062 
13,278 
9,679 

91)221 
17,773 
12,294 

11)575 


2,385 
2,356 

4,057 

it. 

12,100 
<l733 

1,257 
19,547 

2)172 
3,744 

(') 

(') 
4,458 
1,253 

r 
fi 

2,383 
2,269 
3,446 
2,788 
^^4,099 

2,662 
(') 

(') 
(') 

(')' 
19,735 
1,487 
(0 

5,212 
4,589 

t 

38,790 
6,343 

(') 

1)243 
2,805 

2)554 

5,325 

'1,052 

(M 
2,511 
2,034 

(') 

(') 
(M 

9)921 
3,366 

(')' 
(M 
(') 
(') 
(') 
^2,295 

(M 
1,439 

(')' 

(^) 
(')' " 


(') 


Albany-Schenectady-Troy, N.Y 


(') 
2,366 








8,193 




(') 






Biilghamton, N.Y.-f. 


Jii 


' 


20,790 




(') 


Buffalo, N.Y 


3,561 
(M 


Charlotte, N.C 


H 






Cleveland, Ohio 


^'%o 




8,813 




(') 










Detroit Mich 


7 '684 


Duluth-Superior, IL.^j.. -..,. 

El Paso, Tex 


(') 








(') 




(') 


rr4-«'~^-^'' ■ 


(') 


Grand Rapids, K 

Harrisburg, Pa 










5,553 




(') 






Jersey City, N.J 


(') 

(') 


Kansas City, Mo.-Kar,_ 


(') 




1,078 




(M 












(') 






Milwauiee, Wis 

Minneapolis-Et. r-,:. --irj 


7)457 
(') 


NashviUe, Tenr. 


(J) 




no,664 


Nevrark, iS.J 

Norfoli-Portsmouth , Vl, 


90,220 




1,132 






PMlad4lphia, Pa.--i.- 


7,735 
(') 
16,726 




7,481 


Portland, Ore.-,, 

Providence-Pauti. . , ...- 


(') 






Rochester, N.Y 


1,900 
(M 














San Bernardino-RiversideloAtario Calif 


(M 








14 317 








4,337 


Shrevecort La 




South Lnd! ind::::::::::::::::::;:::;:::;:;::::::::::;: 




Spokane. Wash . . 


(M 


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<;' 


Syracuse, N.Y 


(') 


Tajiipa-St. Petersburg, Fla 


2,405 




(') 




(^) 


Tulsa. Okla 


3,178 


UtlcalRome, N.Y ! ! ! . . ! ! . . . ! ! ! ! ! ! 1 ! . 


(M 




(') 


:£S^be^e:::::e:e:ee:: 


(M 








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INDIVIDUAL INCOME TAX RETURNS FOR 1963 127 

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INDIVIDUAL INCOME TAX RETURNS FOR 1963 

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RETURNS FOR 1963 129 

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INDIVIDUAL INCOME TAX RETURNS FOR 1963 



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RETURNS FOR 1963 131 

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S. g^SS^i S^feSS S4SSSW ;*S«»g SS ^^S 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



143 



111 



iJ 



11! 



s.s^ 






l°l 






!^S3S§ s5ks§ f,S,^^t^ §1 "SS 



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144 



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INDIVIDUAL INCOME TAX 

'ISs? §§S3s Sssia iSsSi 3s §s§ 



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RETURNS FOR 1963 

§ Sis asssi isSSi sSSSi 



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HISTORICAL TABLES 
INDIVIDUAL RETURNS, 1954-1963 

Page 

44. Number of returns by major characteristics, adjusted gross income and deficit, 

taxable income, and tax 146 

45. Number of returns and adjusted gross income, by adjusted gross income classes 147 

46. Returns with income tax— number, adjusted gross income, taxable income, 

income tax, and average tax, by adjusted gross income classes 148 

47. Sources of income by type 150 

48. Itemized deductions on returns with adjusted gross income, by type 150 

49. Selected sources of income by adjusted gross income classes 151 

50. Number of returns, adjusted gross income, and income tax, by States 153 



These historical data for years 1954 through 1963 
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. 

145 



146 



INDIVIDUAL INCOME TAX RETURNS, 1954-1963 



-NUMBER OF RETURNS BY MAJOR CHARACTERISTICS, ADJUSTED 



INCOME AND DEFICIT, TAXABLE INCOME, AND TAX 



itemized deductions. 



Taxable 

Nontaxable ; 

With adjusted gross : 



I adjusted gross income 
; with self -employment 



of ] 



Salaries and wages 

Dividends in adjusted gross : 
Interest received-* 

Life expectancy method 

3-year method 

Income from estates and trus 



Business profit 

Farm 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 

Business loss^ 

Partnership loss 

Net loss from sales of capital assets. 
Net loss from sales of other property. 
Net loss from rents 

Net operating loss deduction* 

Loss from estates and trusts 



jBOunt of deficit 

imount Of taxable income 

anount of tax, total 

Income tax after credi ts 

Self -employment tax 

Tax from recomputed prior year investment credi 



115,331 
26,967 



58,250,188 
57,818,164 



10,755,354 
432,024 



15,434; 
1,456; 



59,197,004 
58,798,843 



659, 356 
261,085 
362,324 



265,951 
1,038,208 

150,294 
1,404,920 

20,167 



085, 182 
700,924 



811,422 
053,714 
757,708 

273,760 
598,420 



51,588,438 
4,235,017 
7,407,870 



,271,297 
,838,162 



22,510,245 
20, 761, 374 
1,748,871 



728,077 

343,115 

331,120 

6,894,616 



60, 592; 

48,060; 



762,217 
373,719 
392,161 



135,767 
1,695 
23,479 
13,912 



365,004 


3 


48,582,765 
12,916,655 


50, C 
12,6 


25,261,832 


26,4 


23,257,937 


24,3 


2,003,895 


2,C 


35,805,757 


35,8 


25,324,828 


25,7 


10,480,929 


10, C 


431,831 




6,746,936 


6,« 


48,814,378 


50, 


48,582,765 
231,613 


50,C 


54,014,543 
5,037,615 


55, C 
5,£ 
14,- 


855,974 
421,846 
413,175 


l,t 


6,979,924 


6,= 


1,536,971 
4,698,499 


i. 


3,863,372 
409,032 


4, 


1,728,363 


1, 


345,793 




176,609 
1,794,971 

15;099 
29,551 


1. 



141,532,061 



987,865 
149,363,077 



282,166,418 
262,188,335 



306,616,924 
287,775,346 



39,346,805 
35,645,299 



627,771 
297,705 



3,935,737 




,652,378 


19, 


,074,453 


1, 


,779,732 


195, 


3,065,547 


45, 


,225,498 

840,149 


44, 



^Excludes returns with no information 1954-56 and 19! 
^Classified as standard deduction returns for 1955-6( 
^Reported on Form KXO, and for 1959-60, Form 1(X0W. 



tabulated for 1955-59 



sined and figure : 
for years prior ' 
ind 1962-63. 



ized deduction reti 



xable portion of pensions 



INDIVIDUAL INCOME TAX RETURNS, 1954-1963 



-NUMBER OF RETURNS AND ADJUSTED 

[Tsucable 



INCOME BV ADJUSTED I 



INCOME CLASSES 



Adjusted gross income classes 



Grand total 

Hetums with adjusted gross ; 
Under $600 



4600 . 
$1,00 

$1,501 
$2,00( 



under $10,000.. 
,10,000 under il5,000, 
15,000 under $20,000, 



• $30,000. . . 

• $50,000... 

• $100,000.. 
ir $150,000., 

:r $200,000. 
:r $500,000. 
ir $1,000, OCX 



Returns with no adjusted gross income. 



Grand total 

Returns with adjusted gross income, total. 
Under $600 



130, 541 
520,595 
206, 678 



i8i,779 
156, 374 
910,960 



161,995 
70,400 
11,628 



267,724,268 



,, 184, 175 
1,481,267 
:, 655, 018 



',706,439 
i' 995^133 



685,284 
,127,667 
397,827 



24, 101, 749 
18,379,327 
13,746,399 



5,881,407 
12,327,929 




Returns with 



22, 202, 
37,683^ 



24, 033, 
30,881 
35, 252, 



142, 912 
2, 984, 990 
146, 657 
125,222 
889, 562 



370, 270, 618 



INDIVIDUAL INCOME TAX RETURNS, 1954-1963 



Table 46.— RETURNS WITH INCOME TAX— NUMBER, ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX. AND AVERAGE TAX, BY ADJUSTED GROSS INCOME CLASSES 



^aIMBER OF RETURNS 




$100,000 under *150,000... 
|150,000 under |200,000. .. 

S500,000 under $1,000,000. 
$1, OOO, 000 or more 



TAXABLE INCOME 




! 100,000 under S150,000. 
150,000 under 1200, 000. 
200,000 under |500,000. 
500,000 under $1,000,00) 
1,000,000 or more 



395, 179 
411,320 
911,711 



6,&49, 
6, 216, 
5,036, 
3, 688, 



,8?3 


i 


2,726 


6, 






2,A89 


26, 


3,835 


34, 










,906 


17, 


2,034 




i,2V3 


8, 


3,558 


17 


5,307 


7, 


3,963 


h' 




7, 


1,794 




3,769 


1, 


5,951 




5,760 




1,111 




5,532 





, 265, 817 

.6,813 

, 157, 665 



,9W,801 

',861,106 

-8,032 

, 618, 513 



:0,576 

A, 321 

,138,272 

9, 111 



558,001 
316, 834 
458, 543 



1,221 


2,683, 


?,43y 


3,675, 


5,270 


5,714, 






8,457 


22,091, 


1,308 


31,278, 


1,920 




6,104 


30,049, 


8,097 


24,009, 


i;997 


U,733, 


,375 


29,176, 






6,891 


5,875, 


0,088 


12,313, 


4,500 


6,042, 


1,598 
2,301 


1,644, 
658, 








356, 


?,474 





775,346 297,152,271 311, 



171,462,236 



9, 786, 
5,465; 
11,665, 

5,417; 



INDIVIDUAL INCOME TAX RETURNS, 1954-1963 



AND AVERAGE TAX, BY ADJUSTED GROSS INCOME 



INCOffi TAX AFTER I 




■ |150,000... 
under »200,000. .. 

under |l, 000, 000. 



^ider $1,0 
< mider |1 
I under $2 



tlOO,COC um 
|150,000 lire 
£200,000 uni 
1500,000 un. 
$1,000,000 , 



461,710 

668, 214 

1,924,326 



2,8 



,458 



3,371,068 
3,440,244 
3,149,451 
2, 720, 390 
2,157,614 



1,688 
2,901 


2, 


3,207 


8, 


2,533 


22, 


3,394 


47 


M2U 




i,99i 


123, 


«„713 




3,730 


909, C 



150 



INDIVIDUAL INCOME TAX RETURNS, 1954-1963 



Table 47.— SOURCES OF INCOME BY TYPE 

(Taxable and nontaxable retuniE I 





1954 1 1955 1 1956 | 1957 | 1958 | 1959 | X9„0 | .9.1 | i ... | i. ■ 




(7>»..-«( *l/.r.J 


e icit 


229,221,375 


248,530,317 


267,724,268 


280,320,566 


281,154,092 


305,094,979 


315,466,382 


329,861,284 


348,701,466 


368,778,072 






Positive income, total 


233,167,237 


252,452,631 


272,015,298 


284,617,190 


285,415,762 


310,168,688 


321,099,738 


335,429,542 


354,994,981 


371,279,826 




185,952,623 
7,047,866 

19,234,612 

9,004,043 

3,731,862 

107,811 

3,536,292 
690,691 


200,712,105 
7,850,903 

20,597,223 
9,553,444 
5,126,350 

96,750 

3,697,269 

797,732 

3,922,314 


215,617,981 
8, 605, 656 

657,308 

284,477 

625,377 

23,661,890 

9,392,978 

3,920,454 
1,313,473 
4,291,030 


22a,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 
1,636,228 
4,296,624 


81740; 562 
3,659,211 

885,321 
435,703 
618,013 

9;810;i58 

4,879,114 

75,319 

3,961,903 
1,909,920 
4,261,670 


247,370,212 
9,355,766 
4,395,418 

883,362 
577,699 
637,398 

10', 220; 410 

6,796,602 

85,657 

4,008,037 
1,514,454 


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 

j 3,543,887 

1 660,530 

2,308,657 

5,633,356 


266,902,279 
9,889,743 
5,583,167 

1,114,271 

745,922 

569,421 

25,394,526 

9,719,238 

8,290,879 
158,893 

3,661,172 
583,592 

2,616,439 

5,568,258 


283,372,515 
10,639,818 
7,155,412 

1,349,567 

972,925 

591,986 

26,851,131 

10,210,149 

6,821,421 

68,826 

3,933,475 

584,339 

2,X3,416 

6,295,207 






11,451,924 




9,212,161 


Pensions and annuities: 










727,168 


Business profit 


22,757,404 
10,341,894 




7,458,326 




■ 74,598 


g P p y 






643,938 


Other"sources'°' "'^'' '°^ 






5,323,355 


, 


2,308,809 
478,242 
379,446 
199,058 

429,542 
144^965 


2,167,220 
529,497 
375,213 
218,564 

611,297 


'540! 653 
438,465 

576, XI 
46,806 


2,186,579 

642^695 
161,479 

686,157 


2,216,398 
578,402 

157^514 

735,161 


2,891,510 
656,938 

204^350 
772,946 
25,850 


2,887,155 
791,440 

152! 822 
( 816,226 
1 76,330 


2,764,320 
770,393 
570,085 
249,853 

78i555 
40,392 


2,925,775 

1,050^393 
285,255 

' 75^015 
29,855 


1,641,731 


Partnershin^loss 






1,019,344 




313,435 


Net loss from rents P P ^ 










47,976 











^Excludes wages, for 1954-57 less than $100 and for 1958-63 less than $200 per return, : 
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, include, 
tabulated anounts, however, are after exclusions. For 1961, excludes dividends reported ' 

^Interest reported on Form 1040 and, for 1959-60, Form 1040W. Includes partially exempt interest re 
reported with other income on page 1, Form 1040, but not specifically identified on a separate schedul 



ing, reported ; 



through partnerships and fiducia 



; wages not subject to income tax withholding, dividends, and 
Reduced by net operating loss deduction, 1955-59 and 1962-63. Includes 
^For 1955-59 and 1962-63, net operating loss deduction was an adjustmi 



, not exceeding $100 per return for 1952-57 i 
not supported by Schedule B" for 1961. 
reduced "Other sources." 



■ $200 for 1958-63, reported in c 



-ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE 







[Ta 


xable and non 


taxable retur 


nsl 












IVpe of deduction 


1954 


1955 


1956 


1957 


1958 1 1959 


1960 


1961 




1963 




(nc^.m^ <(oJ<.r.; 


Total 


17,403,227 


19,997,435 


,, g^,^,,. 


25 691,583 


27,497,908 


32,017,337 


35,313,129 


38,391,226 


41,560,909 


46,052,729 


Interest paid 


3,201,287 
4,076,630 
3,891,173 
2,971,172 
87,960 
444,245 
2,730,760 


tabulated 


' 4,310,079 

4^ 3771793 

3,472,908 

110,577 

. 3,165^559 


I Not 
t tabulated 

P 


' 6,269,154 
7,480,346 
5,693,836 
4,283,546 


tabSJted 


r 8,416,208 
10,525,698 
6,750,326 
5,219,185 

] 103,117 


tabSLd 


f 10, 274,461 
13,044,911 
7,516,088 








Sdioal"and"dentai expense 












Other deductions 









INDIVIDUAL INCOME TAX RETURNS, 1954-1963 

49 . —SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES 

[Taxable ar.d nontaxable returns 1 



SALARIES AND WAGES* 

Grand total 

Returns with adjusted gross income, total. 



■ $3,000. 

■ $4,000., 

■ $5,000., 



',000 under $10,000... 
under $15,000.. 
under $20,000.. 

under $30,000.. 
under $50,000.. 
1,000 under $100,000. 



DIVIDENDS' 

Grand total 

Returns with adjusted gross income, total. 



$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 $S,000... 
$8,000 under $9,000... 
$9,000 under $10,030. . 
$10,000 under $15,003. 
$15,000 under $20,000. 
$20,003 under $25,000. 
$25,000 under $30,000. 
$30,000 under $50,000. 
$50,000 under $100,000 
$100,000 under $150,00 
$150,000 under $200,001 
$200,000 under $500,001 
$500,000 under $l,000,i 
$1,000,000 or more.... 



INTEREST RECEIVED^ 



Returns with adjusted gr 

Under $600 

$600 under $1,000 

$1,000 under $1,500... 
$1,500 under $2,000... 
$2,000 under $2,500... 



$4,030 under $5,000 

$6,000 under $7,000 

$7,000 under $8,000 

$.9,000 under $9,000..., 
$9,000 under $10,000.., 
'"\ under $15,000., 
$15,000 under $20,000. 
I under $25,000. 
$25,000 under $30,003. 



income, total. 



under $150, C 
under $200, ( 
under $500, ( 
under $1,00( 



200,461 
243,493 
190,309 



1,074,269 
1,970,417 
4,378,953 
5,688,277 



142, 553 
167,679 
31,409 



29,683 
49,508 
97,353 



1,853,051 
4,165,125 
5,252,048 

9,393,512 
25,456,095 
32,675,903 



2,273,670 
4,456,298 



66,284 
88,726 
102,587 



52,878 
100,672 
109,234 
112,167 



43,303 
16,628 
24,863 



510,230 
74l!608 



451,670 
146,630 
177,335 



8,250,462 
21,105,996 
28,409 
31,903,745 
30,148,321 
25,084,338 
19,937,813 
14,603,831 
30,361,294 
7,232,382 
3,251,035 
5,715,734 



208,204 
909,330 
637,088 
555,163 
1,615,706 
1,337,553 
543,819 
272,131 
513,149 
192,143 



201,377 
171,537 
138,354 
111,810 



500,945 
248,850 
486,348 

173,778 
268,738 



155,167 
130,254 
451,995 



256,410 
274,069 
270,591 



211,330 
930,658 
732,3a 



147,531 
166,423 
168,757 



201,212 
173,118 
559,710 

187, 626 



108,121 
234, 504 
272,833 
282,491 



,,736 



INDIVIDUAL INCOME TAX RETURNS, 1954-1963 



Table 49 . —SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES— Con 



r^^ 



OOCI.. 



$1,030 under 
$2,000 under 
$2,500 under $3j 
$3,000 under $4, 
$4,000 under $5,( 
$5,000 . 

$6,000 under $7,030 

$7,000 under $8,000 

$3,000 under $9,003 

$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 $500,003. 
$500,000 under $1,000,00( 
$1,000,000 or ncre 



PARTNERSHIP PROFIT 
total 
h adjusted gross income. 



$2,000 under $2, 



$3,000 I 
$4,000 under 
$5,030 under $6,( 
$6,000 under $7,( 



er$4,( 
er $5,( 



$20, ( 



',000 under $8,000... 
:,000 under $9,000... 
1,000 under $10,000.. 
0,000 under il5,000. 
,5,000 under $20,000. 
$25,( 



I 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 $1,000,00( 

$1,000,000 or more 

;etums with no adjusted g] 



NET GAIN FROM SALES OF CAPITA!, ASSETS* 

Grand t<5tal 

Returns with adjusted gross income, total.... 

Under $600 

$600 under $1,000 

$1,000 under $1,500 

ffil,500 under $2,000 

$2,000 undi 



$2,500 I 



under $4,( 



under $3,0( 
under $9,0( 
under $10, t 



$30,000... 
$50,000... 
$100,000., 



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



1,163,462 
2,223,430 
2,166,671 



1,716,864 
1,182,472 
2,333,227 



Returns - 



adjusted gr 



197,795 
516^311 



236,442 

85,299 
108,522 
21,633 



25,150 
31,594 
63,294 



244,349 

545,813 
584,414 
279,105 
155,398 

352,739 



719,879 

1,778,210 

927,671 



499,430 
450,835 



2,104,038 
2,099,512 
1,623,515 



876,250 
901,323 
687,931 



552,211 

758,570 

8751700 

628' 061 
478,936 

091,709 
924,926 

191,220 



116,873 
219,946 
223,090 
205,536 
218,014 
180,492 
193,215 
174,743 



856,492 
876,167 
942,297 
766,935 



26,918 
50,836 
61,405 
83,990 



963,< 

734,127 
2,150,039 
1,072,: 

252,981 



22,945 

52,2 

62,221 

83,427 

96,935 

257,265 

363,326 

354, 

375,725 



859,906 
2,402,359 



1,950 



76,126 
90,484 
98,294 
108,028 
243, 236 
234,158 



33,874 
33,935 
67,720 



912,844 
742,075 
338,903 



^Excludes wages, for 1954-57 less than $100 am 
1954-61, salaries and wages are after excludable 

^Dividends reported on Form 1040 and, for 1959' 
however, are after exclusions. For 1961, excludi 

^Interest reported on Form 1040 and, for 1959-60, 1 
reported with other income on page 1, Form 1040, but 

^Capital gain reported in adjusted gross income. 



Form 1040W. Includes dividends eligible for exclusii 
reported with other income on page 1, Form H 
1040W. Includes partially tax-exempt interest n 
specifically identified on a separate schedule. 



ived through partnerships and 
t not specifically identified 
through partnerships and fidv 



1040A. For 



,1 tabulated ) 
separate schedule, 
es. For 1961, excludes 



INDIVIDUAL INCOME TAX RETURNS, 1954-1963 



Tdble 50— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES 



United States 



Connecticut 

District of Columbia' 
Florida' 



Hawaii.. 
Idaho. . . 



Kentucky. . 
Louisiana. 
Maine 



Michigan. . . . 
Minnesota. . . 
Mississippi. 



■York* 

■Hi Garolirc 



Pennsylvania 

Puerto Rico and Virgin Islands' 



Rhode Island 

South Carolina.. 

South Dakota 

Tennessee 



of Columbia^* 






Kentucky 
Louisian 
Maine... 

Maryland' 

Michigan. 



Missouri 

Montana 

Nebraska 

New Hampshire 

Footnotes at end of table. 



2,306, 

275,. 

6,523,: 

1,320,1 



1, 619, ' 
2,612,. 



2,386,( 

6,629|. 
1, 353, 1 



267,653,322 280,228 



5, 660j 
9,202, 
12,921, 



315,831,693 330,073,552 348,706,890 368,' 



8,515,( 
10,835,: 
li, 629, i 



2,i71,. 
1,989,: 
39,615, 



4,511,: 
3, 809, 1 
3,950,1 
4,209,. 
1, 505, : 

9,281, 
11, 344, ' 
15,949,1 



154 



INDIVIDUAL INCOME TAX RETURNS. 1954-1963 



Table 50. —NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES— Cone 



r"^^ 



New Mexico. . . 
New York^...- 
North Carol in 
North Dakota. 



Ohio 

Oklahoma 

Pennsylvania 

Puerto Rico and Virgin Islands^ 



Rhode Island... 
South Carolina. 
South Dakota. . . 



Vermont 

Virginia. . . . 
Washington^. 
West Virginii 

Wisconsin. . . 
Wyoming 



United States*" 



Delaware' 

District of Columbia^. 



Idaho 

Illinois. 



Maryland ' 

Massachusetts. 

Michigan 

Minnesota 

Mississippi.. . 



Missouri. 
Nebraska. 



New Mexico. 
New York*.. 



North Dakota. 



Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands' 



Utah 

Vennont 

Virginia 

Washijigton^ . . 
West Virginia, 



1, 985, 208 
!,«0,907 
1,427,856 



395,251 
.,CiO,840 
,,263,325 
.,909,683 



636,757 
89,707 

176,026 
55,585 
7<,769 

.,166,222 

82, 691 

I, 643, .412 

304, 673 



257, 366 

270, 500 

, 871, 750 

1,230 

133, 240 
140,929 
55, 392 



83,989 
415^ 799 



891,310 

30,427,648 

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 

4, 384' 985 

4, 202, 739 
2,055,092 



140, 561 

114, 137 

3, 203, 108 



1,947,023 
351,336 
51,462 



53,270 

325,301 

1, 284, 540 



205, 292 

622,459 
49,734 
11, 191 



l,706,( 



293,807 
32, 080 
166, 183 
133,344 
,373,902 



350, 576 
303,256 
326, 503 



646,807 
1, 053, 170 
1,839,256 

526, 262 



1,411,688 
106,494 

4,232,431 
381, 101 



2, 149, 144 
300,680 
332, 267 

2,373,040 



166, 319 
175,210 
59, 847 
377,869 



116,232 
48,531 
520,952 



667,443 
111,271 
893,484 
467,355 
673,681 



871, 543 
584, 107 
513,876 



334,1 



068,449 
693,770 
796, 296 
356, 351 

210, 617 

997^439 
665, 784 
491,355 

i, 157, 596 

380, 569 



323, 363 

183, 156 

133,857 

3, 650, 876 

308,411 
727, 089 



712,895 

419, 306 
101,430 
83,035 
2, 695, 317 
894,409 



321, 627 
427' 308 



675, 769 
1, 111, 125 
1,844,636 



758,715 
109, 100 
189, 895 



63, 730 

2,219,449 
323,978 
291, 606 



179, 898 
63, 286 
389, 588 



363, 692 
137, 707 
017,074 
455, 781 
761, 562 

310,287 
933, 377 
836,326 
967, 829 



389,818 
058, 384 
789,833 
784,554 
697, 359 



211, 208 
120,661 



341, 908 
38,812 
194, 233 
143,410 



437, 015 
101,791 
93, 716 
1,622,089 
825,964 



685,079 
1, 124, 516 
1, 607, 459 

565,036 



223,876 
76, 320 
101,790 

,539,359 
130, 050 
,494,095 



171, 729 

80^214 
405,425 
,, 540, 539 

127,678 
47,254 
558,767 
622,938 
237,411 



253, 511 

154,662 

4, 516, 589 



103, 661 
,950,920 
997,294 



186, 292 

77)375 

1, 593J 213 

152, 870 
55,392 
675, 256 
561,813 
268,931 

842,739 
70,643 
69,078 



^Excludes returns with 

^Includes data for citizens and residents of Hawaii, Alaska, Puerto 

^For 1954, data for Alaska included in statistics for Washington. 

*For 1962, Delaware data are not shown separately. They are, howevi 



'For 1961-62, data 
^Includes data for retun 

'For 1961-62, statistics 

^For 1956-63, included in data 



included i 
of Columbia included in statistics for Maryland, 
■om Panama Canal Zone, 1953-55. For later years (see 
Maryland include data for District of Columbia. 
Other areas {s 



national totals. 



^For 1954, data, except that for Puerto Rico and Virgin Islands, we: 
Puerto Rico, Virgin Islands, and those with Canadian and Mexican addri 
Virgin Islands, Panama Canal Zone, and returns of citizens residing a' 
-^°Adjusted gross income less deficit, 1955-63. 



Description of the Sample 

and Limitations of 

the Data 



DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF THE DATA 



The data presented for individual income tax returns 
for 1963 were based on a stratified systematic sample 
of all Forms 1040 and 1040A filed during 1964. The 
total sample consisted of 525,272 returns, about 0.82 
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 58 district offices 
and the Office of International Operations in Washington, 
D. C. The grouping procedures were employed to facili- 
tate 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. 

The sample was selected by withdrawing from each 
stratum all returns with designated account number 
endings for that stratum. 

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



17,631,640. 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 1040A returns filed during 
the calendar year 1964. 

A comparison of the estimated number of returns shown 
in the national tablesof this report with the number of re- 
turns reported filed in the district offices, as shown in 
table Q, will disclose slight differences. These differ- 
ences occur for the following reasons: (1) An estimated 
238,000 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 as- 
signed in the field offices, and (3) weights were rounded. 

One set of weighting factors was used for national 
tabulations, and separate sets, one for each Internal 
Revenue district, were used for State and Metropolitan 
Area tabulations. The achieved sampling rates varied 
sufficiently among districts to warrant using district 
weights for State and Metropolitan Area tables. As a 
result, the totals for "United States" in the State tables 
show slight difference from the corresponding totals, 
based on national weights, shown in other tables of this 
report. 



SAMPLING VARIABILITY 



(Taxable and nontaxable 


etumsj 






Sampling stratum 


Number of 
returns 


Number of 
"s^ple'" 


Prescribed 
sampling 




(1) 


(2) 


(31 


Total 


04,181,602 
17,631,640 

8',270;57S 

5,981,341 

1,575,464 

68,449 

228,434 

14^246 

"247 


525,272 
35,547 

61,106 
31,960 
178,489 
47,528 

6?; 701 
3,477 








Forms 1040, adjusted gross income— 
Under $10,000: 
















$10,000 under $30, ,S 




$30;000 under $100;000,' Schedules C and F 

$100,000 and over: 


3/10 






prior year delinquent: 


1/100 






Adjusted gross income $50,000 





METHOD OF ESTIMATION 

Estimates for all returns filed were determined by 
multiplying the sample data by "weighting factors" 
obtained by dividing the number of sample returns re- 
ceived from each sampling stratum into the total number 
of returns filed in that stratum. For instance, the 
"weighting factor" of 496,01 for Form 1040A returns 
was obtained by dividing the number of returns in the 
sample, 35, 547, into the total number of returns filed. 



The data from returns showing adjusted gross income 
of $100,000 or more are not subject to sampling vari- 
ability since all such returns were included in the sample. 
However, the estimates which include data from returns 





Allr 


tu...= 




- 


Sales of capital assets 






Net gain 


Net loss 


Classes 


*>n.r.; 


Relative 


Amount 


Relative 
sampling 

ability 


<j<,Il*ri; 


Relative 
sampling 

ability 




(1) 


(2) 


(3) 


(4) 


C5) 


(6) 


Returns under $5,000 

Returns $5,000 under 


79,490,696 

156,701,907 
132,585,469 


0.33 
0.15 


1,038,780 
5,386,188 


2.21 
0.72 


267,098 

303,946 
448,300 


6.79 


Returns $10,000 or more. 


0.82 




Interest 


received 


Taxable income 


"""""cre^tr" 


Adjusted gross income 


dollar.) 


sampling 
ability 




Relative 


(Thoam.d 


Relative 
sampling 

ability 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Returns under $5,000.... 
Returns $5,000 under 

$10,000 

Returns $10,000 or more. 


2,523,042 
3,831,512 


1.53 
0.52 


84,928,104 
94,090,691 


0.48 

0.38 
0.15 


5,910,901 

17,305,248 
24,937,431 


0.49 
0.16 



Standard devii 



156 



INDIVIDUAL INCOME TAX RETURNS FOR 1963 



157 



RESPONSE AND OTHER NONSAMPLING ERRORS 







Heturns wi 


th adjusted gross income 


Estimat 


$10,000 


$10,000 mder 
$50,000 


$50,000 under 
$100,000 






11) 


(2) 


(3) 




ffercmlj 




I'} 


13 
8 

1^2 










2.6 




1.8 


J°'?2: 




' 






1.2 


jn'Xj; 












' 




i°o6o°ooo 


n a 


5,000,000 


....a. 



n.a. - Not applicable. 

^Comparable table in previous years 

^Sample too small to yield reliable 



istimate of sampling ■ 



showing adjusted gross income under $100,000 are subject 
to sampling variability. Table R shows, for selected 
amount estimates, the range in percent which would not 
be exceeded in 2 out of 3 estimates based on similar 
sampling systems. 

Table S shows, for frequency estimated in general, a 
conservative range in percent that would not be exceeded 
in 2 out of 3 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 7 percent. As another ex- 
ample, if data from returns showing adjusted gross in- 
come 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 1.8 percent. 

In the previous annual report, each relative sampling 
variability at the one standard deviation level was multi- 
plied by two to provide a range in percent that would not 
be exceeded in 19 out of 20 estimates based on similar 
sampling plans. The change to a one standard deviation 
level follows a recommendation made by the Treasury- 
Internal Revenue Service Committee on Statistics and 
makes our presentations of relative sampling variabili- 
ties comparable with other Government agencies. 

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. 



In processing returns for collection purposes in the 
district offices and, later, in processing the sample of 
such returns for statistical purposes, several steps were 
taken to reduce taxpayer-reporting errors and other 
errors introduced in data processing ojjerations. Over 
90 percent of all individual returns filed during 1964 
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 im- 
prove 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 
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 con- 
trol 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 1963 returns that were filed after 
December 31, 1964. It was felt that the characteristics 
of 1963 returns filed too late to be included could best be 
represented by a sample of previous year delinquent re- 
turns filed during 1964. As can be seen in table Q, the 
number of delinquent returns filed during 1964 was 
427,000. 

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. 



li' 



INDIVIDUAL INCOME TAX REJTURNS FOR 1963 

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INDIVIDUAL INCOME TAX RETURNS FOR 1963 159 

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INDIVIDUAL INCOME TAX RCTURNS FOR 1963 

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Synopsis of Laws 



SYNOPSIS OF LAWS 

Page 

Table I.— Requirement for filing individual income tax returns, exemption 

allowance, and minimum and maximum tax rates, 1954-63 .... 163 

Table 11.— Requirement for filing the self -employment tax schedule and 

self-employment tax rates, 1954-63 163 

162 



SYNOPSIS OF LAWS 



Table I . —REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MINIMUM 
AND MAXIMUM TAX RATES, 1954-63 



Il-ms 


-1- 


.|l95o|l95 


7 1 1953 1 1959 1 19..U 1 19ol 1 19o2 1 1963 




(Dollars) 




\ J 








oOO 
600 
600 








Additional exemptions for age 65 or over and for blindness^ 






(Percent) 


















20.0 
91.0 
87.0 

















■■■For 1954-62, persons 65 years of age or over, gross income $1,200. 
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 taxable income. 



Gross income for 1958-63 includes income 



Table 1 1 . —REQUIREMENT FOR FILING THE SELF -EMPLOYMENT TAX SCHEDULE, AND SELF -EMPLOYMENT TAX 

RATES, 1954-63 



I tt-mt.: 


1':.'54 


1^55 


..!.„ 


1'353 


1=^50 


ISV.O 


1 ■.'.:,! 


10.2 


... 




(Dollars) 




AOO 






Self-employment net earnings requirement for filing 

Maximum self-employment income subject to self-employment 
tax 


400 

4-, 200 


400 

4 rOO 








(Percent) 












3-3/4 




..7 






^ 




, ^/,-, 


, , 















1963 Forms and 



Instructions 



RETURN FORMS, 1963 



Form 1040A: Individual Income Tax Return 167 

Form 1040: Individual Income Tax Return 172 

Schedule B , Income and Credits 174 

Schedule C, Profit (or Loss) from Business or Profession 190 
Schedule D, Gains and Losses from Sales or Exchanges 

of P roper ty 194 

Schedule F, Farm Income and Expense 198 

Form 3468; Computation of Investment Credit 203 

166 



FACSIMILES OF TAX RETURNS. 1963 



167 



Ftrn1040A 



U.S. INDIVIDUAL INCOME TAX RETURN (Less than SI 0,000 total incime) 



1963 



Ptcdtc 



I. Nnw<« • i«Mi( r«(w« •( <Hn6*iM oM wrfe. i 



Home address (Numbet and street or rural route) 



City, town or post office, State and Postal ZIP code 



MM 



I i I 



I I Married filing joint return 
(even if only one had in- 
come); 

[~| Married filing separalolir— 
— Give name of wile or hu»- 



r Tat WltlllMM (bj 



EMPLOYER'S NAME. Where employed. Write (W) before name of each of wife's employers 



It item 7(b) is $10,000 or 



il 



6. INTEREST, 
DIVIDENDS. AND 
OTHER WAGES 



.8. Enter lax from TaiTableor from tax computation schedule^ 



if item 8 IS larger than item 7(a). 



r balance due - 



1 7(a) is larger than item 8, 



Enclose Forms W-2, Copy B. If your income wot S5,000 or mort, 
you must compute your fox. However, if your income was less than 
S5,000, you may have the Internal Revenue Service compute your 
tax by omittin3 items 8, 9, and 10. If you compute your own tax, 
pay balance (item 9) in full with return to your Dittrict Director. 
Apply refund to: D U.S. Savings Bonds, with excess refuniled; or D Reluni) onlf. 



U.S. TREASURY DEPARTMEI^T 



JE SERVICE 



LIST YOUR EXEMPTIONS AND SIGN ON OTHER SIDE. 



11. EXEMPTIONS FOR YOURSELF— AND WIFE (only If all her Inntn* is InduilMl In this rsturn, or she had no income) 



Check 
boxes 
which 
apply. 



(a) Regular $600 exemption D Yourself D Wife 

(b) Additional $600 exemption if 65 or over at end of 1963 □ Yourself □ Wife 

(c) Additional $600 exemption if blind at end of 1963 □ Yourself D Wife 



12. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List I 



NAME 

■ Enter flpire 1 1n the h:t column to right 

(or each name listed 

(G,»e address if different from yours) 



ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN 

Months lived in your | „ ^ ......h-., h,„. i Amount VOU furnished I Amount (urnished by 

.home. II born or ..;""°"f,n (or dependent's sup- OTHERS including 

died during ysa' also „"t,^'', port. If lOOI . - - 

writ* "B'' or 'D" or more? " .,.,,.1' 



instruction 12 



13. Total exemptions from items 11 and 12 above. 



f you had an expense allowance or charged expenses t 



nployer, see instructions and check here □ if appropriate. 



you file a return for 1%2? Q ^« D "o. If name or address was different Shan shown in item I, enter name and address used. 



SIGN ^ Under pemlties of perfury, I declare that to the best of my knowledge and betief this is a true, correct, and complete return. 
HERE 



. BOTH HUSBAND AND WIFE MUST SIGN • 



168 FACSIMILES OF TAX RETURNS, 1963 

1963 INSTRUCTIONS FOR FORM 1040A 

FOR EMPLOYEES WHO EARNED LESS THAN $10,000 



1963 



Card Form 1040A offers an easy way for employees receiving less than 
$10,000 total income to file their 1963 U.S. income tax returns. 

To use CARD Form 1040A follow these simple steps 



A Read instructions below. See "Who May Use 
Form 1040A." If ineligible, use Form 1040. 

B Fill out the copy on page 3. If you need help, 
you can ask questions by phone of any Internal 
Revenue Service office or come in for assistance. 



C Transfer answers from the copy to the card. 
Keep 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, address, and social security number are already printed and punched on the card form, please use 
this card as it will permit high-speed machine handling. Correct the preprinted information, 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 re- 
ported 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 
amoimts larger than those stated above, 

(2) either husband or wife itemizes deductions, 

(3) you claim the tax status of head of household or 
surviving 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 included in the total wages shown on your 
Form W-2, 

(6) you claim deductions for travel, transportation, 
or "outside salesmen" expense (however, see 
"reimbursed expenses," page 2 of instructions), 

(7) you claim credit for payments on estimated tax 
or an overpayment from 1962, 

(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, 1964, but not later than April 15, 1964. 
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 less than $1 will not be made unless you apply 
for it. 



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 income was /ess than $5,000. — You may 

figure your own tax from the Tax Table on page 4, or you 
may have the Internal Revenue Service do it for yovi. 

The Tax Table allows about 10% of your income as 
deductions which include charitable contributions, 
interest, taxes, losses, medical expenses, child care ex- 
penses, and certain miscellaneous deductions. If your 
deductions exceed 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 fess than 
$10,000. — You must use the standard deduction and 
compute your own tax. A Tax Computation Schedule 
is provided on page 3 to make this computation. 

MARRIED COUPLE: 

(1) How fo prepare a joint return.— To assure any 
benefits of the split 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 tlie 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 alien at any 
time during the taxable year. 

(2) How fo 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 in- 
come tax should come out about even. This benefits 
both you and your Government. If you owe a balance 
on your 1963 return, you should consider changing your 
Withholding Exemption Certificate (Form W-4). 

Instructions— Form I040A (1963) 



FACSIMILES OF TAX RETURNS, 1963 



INSTRUCTIONS FOR PREPARING FRONT OF FORM 1040A 



(T) (2) (5) ^^ y°" "^^^ married and are filing a joint re- 
^-^ ^-^ ^^ turn as husband and wife, be sure to enter 
the first names and middle initials of yourself and your 
wife. For example: John F. and Mary L. Doe. Enter 
both your social security number and your wife's social 
security number. 

(?) Fill in the information from each of your 1963 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 
S174 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 $174 as a credit against your 
income tax. 

a. Add up the social security (F. I. C. A.) tax withheld by all 
your employers from your wages in 1963. If joint return, separate 
computations must be made for you and your wife. 

b. Subtract 8174. 

c. Enter the balance in the "Federal Income Tax Withheld" 
column, item 5 (a), and write "F. I. C. A. tax" muler '"Em- 
ployer's Name." 

(^ INTEREST, DIVIDENDS, and OTHER WAGES.— 
^"^ Enter all other taxalile income from interest, divi- 
dends, and wages not subject to withholding. Read the 
following instructions before completing tliis 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 ex- 
cept 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 
dividends. If a joint return is filed and both husband 
and wife had dividend income, each is entitled at most 
to a S50 exclusion and one may not use any portion of 



Include interest on 
savings anil other 
interest and dividends, 
whether received 
in cash or credited 
to your account. 



the S50 exclusion not used by the other. For example, 
if the husband had $100 in di\ idends, and the wife had 
$20, only $70 may be excluded. 

c. WAGES NOT SUBJECT TO WITHHOLDING.— 
Enter all wages not included in item 5(b) 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 
employer is not required to withhold mcome tax. 
(S> (D ® (g) COMPUTATION OF TAX 

a. If your income was less than $5,000. — You may 
figuro your own tax from the Tax Taljle on page 4, or you 
may have the Internal Reve- 
nue Service do it for you. If 
you figure your own tax, com- 
plete items 8, and 9 or 10. If 
you have the Ser\'ice figure 
your tax, you will be sent a bill 
for the balance due or a check 
for the refimd. 

/>. If your income was $5,000 or more and less than 
$70,000. — You must compute your own tax and use the 
standard deduction of 10%. (If your itemized deduc- 
tions are in excess of 10% of your total income, it will 
Ijc to your advantage to use Form 1040.) See page 3 for 
computation schedule. Keep it for your records. 

PURCHASE OF U.S. SAVINGS BONDS.— If you are 

entitled to a refiuid, you may ai>ply it to the purchase of 
Sci ies E United States Savings Bonds. If you check the 
first box following line 10, you will I>e issued as many 
bonds as your refund will buy in multiples of $18.75 for 
each .$25 face value bond, providing it does not lca\c a 
balance of less than $1 to be paid by check. For ex- 
ample, if your refund is $40 you will receive a $50 face 
value bond and a check for S2.50. Bonds will be issued 
in the name used in filing your return. If you file a 
joint return the bonds will be issued only to husband 
and wife as co-owners. 



INSTRUCTIONS FOR PREPARING BACK OF FORM 104CA 



^^^ Fill in this item to receive credit for your and your 
^^ wife's exemptions. 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 
blindness are determined as of December 31, 1963. 

Marital Status.— If married at the end of 1963, you 
are considered married for the entire year. If divorced 
or legally separated on or before the end of 1963, you 
are considered single for the entire year. If your wife 
or husband died during the year, you are considered 
married for the year, and may file a joint return. 
(\^ Fill in this schedule to receive credit for exemptions 
^^ for your children, stepchildren, and other dependents. 
Each dependent must meet all of the foIloMing tests: 

a. Received more than one-half of his or her support from you 
(or from wife or husband if a joint return is filed). Support 
includes all amounts used for the dependent's support whether 
contributed by the dependent or by others and whether such 
amounts are taxable or nontaxable income such as social security, 
gifts, savings, etc. 

6. Received less than S600 income. (This test 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 husband (or his wife). 

d. Was either a citizen or resident of the United States or a 
resident of Canada, Mexico, the Republic of Panama, or the 
Canal Zone. (An alien child legally adopted by and living with 
a United States citizen abroad also qualifies as a citizen of the 
United States for this purpose.) 



e. EITHER (1) for the entire year 1963 had your home as his 
principal place of abode and was a member of your household; 
OR (2) was related to you (or to hushand or wiie if a joint 
return is filed) in one of the following ivays: 

Child' Sister Mother-in-law The following if 

Stepchild (Grandchild I'alher-in-Iaw related by blood: 

iMolher Stepbrother Rrotlier-iii-law Uncle 

Father Stepsister Sisler-iulaw Aunt 

Grandparent Stepmother Son-in-law Nephew 

Brother Stepfather Daughtci-in-Iaw 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 S600 exemption for a dependent who was born or 
died during the year if the tests for claimmg an exemp- 
tion for such dependent are met for the part of the year 
during which he was alive. 

REIMBURSED EXPENSES.— If you account to your em- 
ployer for business expenses when you travel on busi- 
ness, or he pays for them (either by advances or reim- 
bursements or by allowing you to use a charge account), 
or he gives you a flat allowance for subsistence and mile- 
age of not more than $25.00 per day and 15 cents per 
mile you may file Form 1040A^vithout showing these 
amounts by simply checking lL,| the box under item 
13 and the back of Form 1040A. Howc\er, if your 
employer's payments are more than your expenses, you 
may not use Form 1040A; you must uss Form 1040 and 
report the excess. 



170 



FACSIMILES OF TAX RETURNS, 1963 

YOUR COFY==KEEF FOE YOU 



:coi 



Form 1040 A 


U.S. INDIVIDUAL INCOME TAX RETURN (Less than SI 0,000 total Income) 


1963 


Please T)Name (If a jomi return o( husband and wit^ use lirsl names and middle .n.l.al, ot both) 
print —^ 


TTTTT'Tm 


4. Ch>ck on.: 

□ Single; 

n l^arried filinf joint return 
(even i( only one had in- 
come); 

n Married filing separa'cly- 

■— ' Give name of wife or hus- 
band only if also filing 

^^ separately 




Home address (Number and street or rural route) 


^Wif.'. numb.r if joint rtturn 




City, town or post office. Stale and Postal ZIP code 




6^<— -— - 




EMPLOyCR'S NAME. Where employed. Write (W) before name of each of wife's employers 


1( item 7(b) is $10,000 or 
more, or i( item 6 is over 








i 






$200, use Form 1040. 








* Enter total tax withheld 
in Item 7(a). 

• Enter total income 
in Item 7(b). 


J% mwluWkmd^ 




Enclose Forms W-2, Copy B. If your income was SS.OOO or more. 


V 0THE"rWA(5ES '^"•'wife's 




7(a) ■ 


(7(b)) i 


$5,000, you may have the Internal Revenue Service compute your 


2. Enter lax from Tax Table or from tax computation schedule >(8) : 


tax by omittlns items 8, 9, and 10. /f you compute your own tax, 


9. I( Item 8 is larger than item 7(a), enter balance due(D> 




pay balance (ittm 9) in full with return to your District Director. 






apply relunil to: Q U.S. Savings Bonds, .vi'.h exce 


s refuiicleil: or □ Rcluni! only. 



U.S. TREASURY DEPARTMENT 



MTERNAL REVENUE SERVICE 



LIST YOUR EXEMPTIONS AND SIGN ON OTHER SIDE. 



@ EXEMPTIOHS FOR YOURSELF— AND WIFE (only H all her Income Is Included In this return, or $he had no income) 



Check I (a) Regular J600 exemption D Yourself D Wife 

''h-"h I '•^^ Additional $600 exemption if 65 or over at end of 1 963 D Yourself Q Wife 

opply. I (<:) Additional $600 exemption if blind of end of 1 963 Q Yourself D Wife 



Ql) EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (Listi 



NAME 
► Enter fieure 1 in the last 

lor each name lisiea 

(Give address if different from yours) 



to right 



ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN 

rtononH..nl h-.,o Amount YOU furnished I Amount furnished by 

oependent n.ve !„, ijependenl's sup- OTHERS including 

port. II 100% wri - - 



13. Total exemptions from items 11 and 12 above 



It you had an expense allowance or charged exp» 


nses to your employer, see instructions and check here Q if appropriate. 




Did you file a return for 1962? Q Yes Q No. 


If name or address was different than shown in item 1, enter name and ad 


ress used. 


SIGN ^ 1 Under pen,lti«o( perjury,! 




d complete return. 


HERE * \ 





f joint return, BOTH 



AND WIFE MUST SIGN 



TAX COMPUTATION SCHEDULE {Use only if total iticome, item 7 (b) of Form 1040A, is $5,000 or more) 

1. Enter total income from item 7(b) 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 13 of Form 1040A 

5. Subtract line 4 from line 3 

6. Tax on amount on line 5. Use appropriate tax rate scbedule below. Enter bere and as 

item 8 of Form 1040A (Do not attach this schedule to Form 1040A) 



Enter on line 6: 



// you arc a sinj/e taxpayer or a married taxpayer fi/ing a 
separate return, use this tax rate schedule 
If the amount on line 5 is: 
Over But not over 

$0 ?2,000— 20% ot the amount on line 5 

$2,000 $4,000-— $400, plus 22% of excess over $2,000 

$4,000 $6,000 $840, plus 26% of excess over $4,000 

$6,000 ?8,000 $1,360, plus 30% of excess over $6,000 

$8,000 $9,999.99 $1,960, plus 34% of excess over $8,000 



If you ore married taxpayers fi/inj a /oint return, use this tax 
rate schedule 



Enter on line 6: 



If the amount on line 5 is: 
Over But not over 

JO $4,000 20% of the amount on line 5 

$4,000 $8,000 $800, plus 22% of excess over $4,000 

$8,000 $9,999.99 $1,680, plus 26% of excess over $8,00 



FACSIMILES OF TAX RETURNS, 1963 



171 



'- * TAX TABLE FOR INCOMES UNDER $S,000 

If your total income (item 7(b) on your return) is $5,000 or more use Tax Computation Schedule on 
page 3 instead of this Tax Table 



To find your tax fead down income columns until you find the line coverins the total income shown as item 7(b). Then read 
across to appropriate column headed by number corresponding to number of exemptions claimed on item 1 3. Enter lax as item 8. 


It your total 
incom.il- 


And the numb 
exemptions is 


rof 


It, our total 
income is- 




At least 


But less 
than 


1 


2 


3 
It 4 or 
tllere 
'lax° 


Al least 


But less 
than 


And you 

are— 
Single or 

I 


2 

And you are- 

Slnjle or 1 A 

a married; married 

person 1 couple 

^^ ! S 

rately 1 


3 
And you are- 

f^.^^ m,*ed 
^y i -"'" 


4 


5 


6 


7 

II 8 or 
more 

Is'n'o 
tax 


Your tax is- 




Your tax is- | 


$0 
676 


$676 
700 


$0 
4 


$0 



$0 



$2 .326 
2,350 


$2 ,360 
2,376 


$301 
305 


$181 
185 


$181 
185 


$61 
65 


$61 
65 


$0 



$0 



$0 



$0 



700 
726 
750 
776 


725 
750 
775 
800 


8 
13 

17 
22 














2,375 
2.400 
2,425 
2,450 


2,400 
2,425 
2.450 
2,475 


310 
314 
319 
323 


190 
194 
199 
203 


190 
194 
199 
203 


70 
74 
79 
83 


70 
74 
79 
83 


























800 
825 
850 
876 


825 
860 
875 
900 


26 
31 
35 
40 














2,475 
2,500 
2,525 
2,550 


2,500 
2,525 
2.550 
2,575 


328 
332 
337 
341 


208 
212 
217 
221 


208 
212 
217 
221 


88 
92 
97 
101 


88 
92 
97 
101 


























900 
925 
950 
975 


925 

950 

975 

1,000 


44 

tl 

58 














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 


























1,000 
1,025 
1,050 
1.075 


1,025 
1,050 
1.075 
1.100 


62 
67 
71 
76 














2,675 
2.700 
2,726 
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 




















1,100 
1,126 
1,160 
1,175 


1.125 
1.150 
1.175 
1.200 


80 
85 
89 
94 














2,775 
2,800 
2,825 
2,850 


2,800 
2,825 
2,860 
2,875 


382 
386 
391 
395 


262 
266 
271 
275 


262 
266 
271 
275 


142 
146 
151 
155 


142 
146 
151 
155 


22 
26 
31 
35 




















1,200 
1,225 
1,250 
1,275 


1.225 
1,250 
1,275 
1.300 


98 
103 
107 
112 














2,875 
2.900 
2,926 
2,950 


2,900 
2,926 
2,950 
2,975 


400 
405 
410 
415 


280 

284 

293 


280 
284 
289 
293 


160 
164 
169 
173 


160 
164 
169 
173 


40 
44 
49 
53 




















1,300 
1,326 
1,350 
1,376 


1,326 
1,350 
1,376 
1,400 


116 
121 
125 
130 




1 

5 
10 








2 ,976 
3,000 
3.050 
3.100 


3,000 
3,050 
3,100 
3,160 


420 
427 
437 

447 


298 
305 
314 
323 


298 
305 
314 
323 


178 
185 
194 
203 


178 
185 
194 
203 


58 
65 
74 
83 




















1,400 
1,426 
1,450 
1,475 


1.426 
1.450 
1,475 
1,500 


134 
139 
143 
148 


14 
19 
23 
28 








3.160 
3.200 
3.250 
3,300 


3.200 
3.260 
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 




















1,500 
1,625 
1.550 
1,575 


1,526 
1,560 
1,576 
1,600 


152 
157 
161 
166 


32 
37 
41 
46 








3.360 
3,400 
3,450 
3,600 


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 














1,600 
1,625 
1,660 
1,675 


1,625 
1,660 
1,675 
1,700 


170 
175 
179 
184 


50 
55 
59 
64 








3,550 
3,600 
3,650 
3,700 


3,600 
3,650 
3,700 
3,750 


536 
546 
556 
566 


404 
414 
424 
434 


404 
413 
422 
431 


284 
293 
302 
311 


284 
293 
302 
311 


164 
173 
182 
191 


44 
53 
62 
71 














1,700 
1,725 
1,760 
1,775 


1,726 
1,750 
1,775 
1,800 


188 
193 
197 
202 


68 
73 

77 
82 








3,750 
3,800 
3,850 
3,900 


3,800 
3,850 
3,900 
3.950 


575 
585 
595 
605 


443 
453 
463 
473 


440 
449 
458 
467 


320 
329 
338 
347 


320 
329 
338 
347 


200 
209 

218 
227 


80 
89 
98 
107 














1,800 
1,825 
1.860 
1.875 


1,826 
1,860 
1,875 
1,900 


206 
211 
215 
220 


86 
91 
95 
100 








3,950 
4,000 
4.050 
4.100 


4,000 
4,050 
4,100 
4,160 


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 



5 
14 
23 








1.900 
1.925 
1.950 
1,975 


1,925 
1,950 
1.975 
2.000 


224 
229 
233 
238 


104 
109 
113 








4.150 
4,200 
4,250 
4,300 


4.200 
4.250 
4.300 
4.360 


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 
170 
179 


32 
41 
50 
59 








2,000 
2,025 
2,060 
2,075 


2.025 
2,050 
2.075 
2,100 


242 
247 
251 
256 


122 
127 
131 
136 


2 

7 

11 

16 


4,350 
4,400 
4,450 
4,500 


4.400 
4.450 
4.500 
4.550 


694 
704 
714 
724 


562 
572 
582 
592 


548 
557 
566 
575 


430 
440 
450 
460 


428 
437 
446 
455 


308 
317 
326 
335 


197 
206 
215 


68 
77 
86 
95 








2,100 
2,125 
2,150 
2.176 


2.125 
2.150 
2,175 
2.200 


260 
265 
269 

274 


140 
145 
149 
154 


20 
25 
29 
34 


4,550 
4,600 
4,650 
4,700 


4.600 
4,650 
4,700 
4,750 


734 
744 
754 
764 


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 





2 

11 


2,200 
2,225 
2,250 
2,276 


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 

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 



172 



FORM IQ40 


FACSIMILES OF TAX RETURNS, 1963 

U.S. INDIVIDUAL INCOME TAX RETURN- 

or taxable year beginning 1963, ending, 


-1963 

19 




U.S. Treasury Department 
Internal Revenue Service 


Your social security numlMr 




Last name 






: i 1 i 1 : i 1 




Occupation 




It joint return of tiusband and vdle, use first names and middle mitials of both 








Home 


Wife's number If Joint return 




Numbei and street or rural route 




" PostaTTTP code 


i 1 M 1 i i 1 




Occupation 




City, to»«n or post office, and State 







Did you file a return for 1962? LJ Yes LH No. If name or acJdress was different than sfiown above, enter name and address used. 



|Married filrn3 joint return (even if only one fiod income) | |Unmarried Head of Household -T7| |Survlvin3 widow(er) with 



dependent child-.] |Married filing seporotely----| Give name of loife or husband only if alxo filing separately 

If joint return, include all income ol both husband and wife — INCOME — I' either you or your wife worked for more than one employer, see page 4 of instructions. 



1. Wages, salaries, tips, etc., and excess of allowances over business expenses: 

Employer's name Where employed (city and stale) 



(a) Federal Income I 



2. Totals J-l ■__ 

3. "Sicl< pay" if included in line 1 (atfacli required statement) • 

4. Subtract line 3 from line 2 

Sa.Dividends (Scliedule B) 

b.lnterest (Schedule B or list of payers and amounts) 

c. Rents, royalties, pensions, etc. (Scliedule B) 

6a, Business income (Schedule C) 

b.Sole or exchange of property (Schedule D) 

c.Form income (Schedule F) 

7. Total (add lines 4 through 6c) 

8. Payments by self-employed persons to retirement plans, etc. (attach Form 2950 SE) • 

9. Total income (subtract line 8 from line 7) • 

10. Tax Table /" FIGURE YOUR TAX BY USING EITHER 10 OR 11 -\ 11. Tax Rale Schedule 



If line 9 is less than $5,000 and you 
do not itemize deductions,- 
Complete page 2 exemption schedule. 



Copy total exemptions here 

Find your tax in table on page 10 of 
instructions Do not use lines 11a, b, 
c, or d. Enter tax on line 12. 



a. If you itemize deductions, enter total from page 2 

If line 9 is $5,000 or more and you do not itemize, enter 10% of lii 
but not more than $1,000 ($500 if married and filing separate retu 

b. Subtract line 11a from line 9 



C. Copy total exemptions from page 2 here , multiply by $600 . . . 

d. Subtract line 11c from I i ne 1 1 b, (Figure your tax on this amount by using 
lax rate schedule on page 9 of instructions and enter tax on line 12.) < 
TAX— CREDITS— PAYMENTS 

12. Tax (from either tax table or fax rate schedule) « 

13a. Dividends received credit 

b.Retirement income credit 

c. Investment credit (Form 3468) • 

d.Other credits (Specify — see page 5 of instructions) 

e.Total (add lines 1 3a, b, c, and d) 

14. Balance (subtract line 1 3e from line 12) 

1 5. Tax from recomputing prior year investment credit (attach statement) 

16. Total (add lines 14 and 15) 

17. Self-employment tax (Schedule C-3 or F-1) 

18. Total tax (add lines 16 and 17) 

19a.Tax withheld (line 2, column (a) above) 

b.1963 Estimated tax payments and credits • 

cTotal (odd lines 19a and b) <off.ce .here paid) 

TAX DUE OR REFUND 

20. If payments (line 1 9c) are less than tax (line 1 8), enter Balance Due. fhi^s ret'u"".""*" — 

21. If payments (line 19c) are larger than tax (line 1 8), enter Overpayment 

22. Amount of line 21 you wish credited to 1964 Estimated Tax 

23. Subtract line 22 from 21 . Apply to: D U.S. Savings Bonds, with excess refunded; or D Refund only 



-k LIST YOUR EXEiyiPTIONS AND SIGN ON OTHER SIDE 



FACSIMILES OF TAX RETURNS, 1963 



173 



FORM 1040-1963 



SCHEDULE A.-EXEMPTIONS (Sec page 6 of instructions) 



Page 2 



1 . Exemptions for yourself— and wife (only if all her income is included in this return, or she had no income) 

Check (a) Regular $600 exemption H Y^..«<.ir H W.U 1 c .._>.. 






whkh (b) Additional $600 exemption if 65 ot over at end of 196 
apply. (c) Additional $600 exemption if blind at end of 1963 




D Yourself DWife chec°k"d 
U Yourself nWife *- 




.... 





2. Exemptions for your cfiildren and otfier 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 ttie last column to rigtit 

lor each name listed 
(Give address it different from yours) 


Helationship 


ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR 
rr'^?^.ro^">'f„,^X"o%r" -rSe^eren'f^rsur 


CHILDREN 
Amount furnished by 
OTHERS includmg 
dependent 














$ 


$ 






























^ 




























































3. Total exemptions (lines 1 and 2 above). (Enter here and on line 10 or 11c, page 1) 







ITEMIZED DEDUCTIONS— If you do not use tax table or standard deduction 

If husband and wife (not legally separated) file separate returns and one itemizes deductions, the other must also itemize 
necessary, write more than one item on a line or attach additional sheets. Put name and adcJress on all attachments. 



Contributions 

If other than 
money, attach 
required state- 
ment — see 
instructions 



Interest i 



Taxes 



Medical and 
dental expense 

Attach itemized 
list. Do not enter 
any expense 
compensated by 
insurance or 
otherwise 



Ottierdeductions 
See page 8 of 



Total (not to exceed 20% of line 9, poge 1, except as described on page 7 of instructions) ■ 



Home mortgage - — 

Olfier interest expense (specify) 



Total interest ■ 



Real estate taxes State income taxes --. 

State 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, dental expenses (Include hospital insurance premiums)* 

5. Total (add lines 3 and 4) 

6. Enter 3% of line 9, page 1 (see note above) 

7. Subtract line 6 from line 5; see page 8 of instructions for maximum limitation 



Total other deductions ■ 



Total itemized deductions (Enter here and on line 11a, page 1) 



EXPENSE 

ACCOUNT 

INFORMATION 



Did you receive an expense allowance or reimbursement, or charge expenses to your employer? 
If Yes, did you submit itemized accounting of all such expenses to your employer? . . 



□ Yes DNo I See page 4 

□ Yes □ No 



Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and 
belief it is true, correct, ancJ complete. If prepared by a person other than taxpayer, his declaration is based on all information of which he has any knowledge. 



II joint return, BOTH HUSBAND AND WIFE MUST SIGN 



Wife's signature and date 



Signature of preparer other than taxpayer 



174 



FACSIMILES OF TAX RETURNS. 1963 



SCHEDULE B 

(Form 1040) 

U.S. Treasury Department 
Internal Revenue Service 



SUPPLEMENTAL SCHEDULE OF INCOME AND CREDITS 

(From all sources other tisan wages, business, farming, and sale or excliange of property) 

Attach this scliedule to your income tax return, Form 1040 



Name and address as sliown on pase 1 of Fori 



1963 



Part I.— DIVIDEND INCOME (m 



1 savings (building) and I 



1. Name of qualifying corporation declaring dividend (more tfian one entry may be mode on a line) 

(lndic3leby(H),(W),(J)whetherstockisheldby husband, wife, or jointly) ' 



2. Total , 

3. Exclusion of $50 (If both husband and wife received dividends, each is entitled to exclude not more than $50 
of his (her) own dividends) , 

4. Subtract line 3 from line 2. Enter here and on line 1 , Part Vil 

5. Name of nonqualifying corporation declaring dividend: 

Controlled foreign corporations (attach Form 3646) 



6. Total (add lines 4 and 5). Enter here and on line 5a, page 1, Fo 



1040. 



Part II. — INTEREST INCOME (This includes interest credited to your account) 

Note: A separate attachment may be used if interest is tfie only income to be reported on tfils sctiedule. 



1. Name of payer (more than one entry may be mode on a iine)- 



2. Total — Enter here and on line 5b, poge 1 , Form 1 040 . 



Part III.— PENSION AND ANNUITY INCOME 



A.— General Rule (If 



I did not contribute to the 



■ 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.— Special Rula— Wliere your employer has contributed part of tlie cost and your own contribution will be recovered tax-free within 3 years. 

If your cost v/as fully recovered in prior years, enter the total amount received on line 5 and omit lines I 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 !V.— RENT AND ROYALTY INCOME 



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 



1. Partnerships (name, address, and nature of income). 



2. Estates or trusts (name and address)- 

3. Other sources (state nature) 



Total of Parts III, IV, and V (Enter here and on line 5c, page 1, of Form 1040) . 



FACSIMILES OF TAX RETURNS, 1963 



175 



Schedule B (Form 1040) 1963 



Page 2 



Part VI.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN PART IV-This schedule is designed for taxpayers using the 
alternalive guidelines and administrative procedures described in Revenue Procedure 62-21 as well as for those taxpayers who wish to continue using proce- 
dures authorized prior to the revenue procedure. Where double headings appear use the first heading for the new procedure and the second heading for 
the older procedure. 



1. Group arid guideline class 
Description of property 



4. Asset retirements 



5. Depreciation 

allowed or allowable 

in prior years 



6. Method 



Total cost or other basis .... | j 

1 . Total depreciation 

2. Amount of additionol first-yecr depreciation included above . 

3. Cost or other basis oF fully depreciated ossels still in uso 

FarT Vir^^lViDEND.rRECEiVtDl^REDiT 



1 . Amount of dividends on line 4, Fcrf I 

2. Tentative credit (4% of line 1) 

3. Tex sfiown on line 12, page 1 of Form 1040, less amount, if any, of credit for foreign taxes. 

4. 4% of taxable income (see below) 



Taxable 
Income 
Means 



5. Credit 



(c) If tax is computed, ;he amount shown on line 
(b) If Tax Table is used, the amount shown or 
and less the deduction tor exemptions (S600 
line 3, Schedule A, page 2 of Form 104C). 
Erler here crd on lire 1 3(a), Form 1040, the smallest of tha amounts on line 2, 3, or 4, obov 



Id, page 1 of Form 1040. 

line 9, page 1 of Form 1040, less 10% thereof, 

luliiplied by the number of exemptions claimed on 



Part VIM.— RF.TiREMENT iNCO^^E CREDIT 



TJiis credit 
dees not appty 



you received pensions or anniiitit-s of Sl,52t 
veil ar-i f.-ndci G2 years of sri! .ind had "ejri 
you aci C2 or o'.nr and undtr 72, and had "r 



>.- more from Social Securely or Railroad RetircmwTit 
yi inccme" of S2.i:24 cr n:ore: OR 
rned income'* of S2,974 or mire. 



If 5epara!e return, use column B only. It joint return, use column A (or wife and column B fo; husband » 


A 


B 


Did you receive earned income In excess of $600 in each of any 10 co'enocr years before th3 taxable year 
1963'? (Widows or widowers see instructions, pGoe B-4) 


□ Yes DNo 


□ Yes □No 






If answer above is "Yes" in eilhcr column, furnish all information below in that column. 
1. Retirement income for taxable year: 

(a) For taxpayeis under 65 years of age: 

Enter or.ly income received from pensions and annuities under public retirement 
systems (e.g. Fed., Staie Govts., etc.) and included in line 9, page 1 , of Form 1 040 . • 


i 

i 
i 
• 






(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, Part IV of this schedule • 












2. Maximum amount of retirement income for credit computation 

3. Deduct: 

(a) Amounts received in taxable year as pensions or annuities under the Social Security 
Act, the Railroad Retirement Acts, and certain other exclusions from gross income . • 


1,524:00 


1,524:00 






(b) Earned income received in taxable year (Does not apply to persons 72 years of age or over): 

(1) Taxpayers under 62 years of age, enter amount in excess of $900 • 

(2) Taxpayers 62 or over but under 72, enter amount determined as follows: 






i 




if over $1 ,200 but not over $1 ,700, enter Vz of amount over $1 ,200; or • 








4 Total of lines 3(a) and 3(b) 












; 




7. Tentative credit (20% of line 6) 


: ! 






LIMITATION ON RETIREMENT INCOME CREDIT 




10. Less: Total of any amounts shown on lines 13(a) and 13(d), page 1, Form 1040 




; 




; 


12. Credit. Enter here and on line 1 3(b), Form 1040, the amount on line 8 or line 11, whichever is smaller .. . 





176 



FACSIMILES OF TAX RETURNS, 1963 



A Personal Letter to Taxpayers: 

In 1963 Americans paid in support of their Government 
over $105.9 billion in Federal taxes. Of this, some |6.5 bil- 
lion of refunds were made to those who had overpaid their 
taxes. 

As the late Mr. Justice Robert Jackson said: "That a people 
so numerous, scattered and individualistic annually assesses 
itself with a tax liability, often in highly burdensome amounts, 
is a reassuring sign of the stability and vitality of our system of 
self-government." 

We have the American taxpayers' honesty and fairness to 
thank for this, as well as their industry and creativity. These 
are the qualities responsible for underwriting the sum total of 
our democratic system. 

To preserve these assets of democracy, we must maintain 
public confidence that our taxes are fairly shared by all and 
fairly administered. For this purpose several new pro- 
cedures, approved by Congress, were advanced this year: 

Automatic Data Processing {ADP) is being extended 
nationwide. Performing arithmetic checks at speeds up to 
250,000 numbers a second, this electronic computer system 
detects errors, discloses proper refunds and credits, and main- 
tains a continuing account of your individual tax records. 

Tax Identification Number {Social Security number) is 
required to be entered in the space provided on the return 
form, exactly as shown on your account card. This will make 
certain that you are given immediate credit for taxes reported 
and paid by you, and that any refund will be promptly re- 
corded in your favor in your tax account. 

Information Returns are taking on an expanded role. 
Banks, brokers, and other businesses paying you $10 or more 
a year in dividends, or interest, must report them (showing 
your tax number) to you and to Internal Revenue. These 
reports — in addition to those for salaries, rents, royalties, and 
other income — will enable us to verify the amounts reported 
in your return, and will lessen the need to check with you or 
examine your records. 

Despite these new mechanical aids, we're still striving for 
the human touch in our tax administration. Our employees 
are trained to assist you in a courteous manner, and to give 
fair and straightforward answers to your questions. Tele- 
phone or visit them at the nearest Internal Revenue office if 
you can't find the answer in the enclosed instructions. 

Read the instructions carefully: most of you will be able to 
prepare your own return by doing so. Also, remember to 
sign your return and file early — ahead of the April 15 dead- 
line. 



i)^<<*-<i. 



cz 



>* 



/2^ 



Instructions 
forPreparing 
Your 
Federal 
Income Tax 
Return 
Form 1040 
for 19 6 3 




%"///i|iiinii\\\^# 



Commissioner of Internal Revenue 



INSTRUCTIONS FORM 1040 (1963) 



FACSIMILES OF TAX RETURNS, 1963 



177 



(To 

Individuals have two return forms to 
choose from, Form 1040 and card form. 
Form 1040 A. Form 1040 is limited to 
a single sheet. Supporting schedules 
may be attached according to the indi- 
vidual needs of each taxpayer. 

If your income was entirely from sal- 
ary 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. 

If, in addition to salary and wages, 
you have only interest income, you may 
also file the 2-page Form 1040. In 
such case merely attach a list for interest 
showing payers and amounts and enter 
the total amount on line 5b, page 1, of 
your return. You may use Schedule B 



HOW TO USE FORM 1040 
be filed not later than April 

(Form 1040) for this purpose if you 
wish. 

If you have income from sources 
other than salary, wages, and interest, 
you may need to complete and attach 
one or more of the following forms: 
Schedule B for income from divi- 
dends, interest, rents, royalties, 
pensions, annuities, partnerships, 
estates, trusts, etc.; 
Schedule C for income from a per- 
sonally owned business; 
Schedule D for income from the sale 

or exchange of property; and 
Schedule F for income from farming. 
These schedules may be obtained 



15) 



DIVIDENDS? INTEREST? RENTS? 
Be sure to report all of your income from 
il! sources. Some taxpayers, while 
reporting income from wages and other 
principal sources, tend to forget to report 
lesser amounts from sources such 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. 

Payers of S10 or more of dividends or 
interest in a year are required to report 
the amount to both you and the Internal 
Revenue Service. 



from any Internal Revenue Service 
office. 



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 de- 
duction (about 10 percent of your in- 
come) instead of itemizing deductions. 

The special instruction sheet for the 



form provides further information about 
its use. 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. 



LOCATIONS OF DISTRICT DIRECTORS' OFFICES 



consult 

ALABAMA — Birminghi 

AlASKA—Anthoroge, 



is a list of the District Dir 
more than one District Dire< 
and you are not sure whici 

local post office. 



, Ala., 35203. 

aska, 99501 . 
ARIZONA— Phoenix, Arir., 85025. 
ARKANSAS— little Rock, Ark., 72203. 
CALIFORNIA— Los Angeles, Calif., 90012^ San Fran 

Cisco, Calif., 94102. 
COLORADO— Denver, Colo., 80202. 
CONNECTICUT— Hartford, Conn., 06115. 
DELAWARE— Wilmington, Del., 19801. 
DISTRICT OF COLUMBIA— Bollimore, Md., 21202. 
FLORIDA— Jacksonville, Fla., 32201. 
GEORGIA— Atlanta, Go., 30303. 
HAWAII— Honolulu, Hawaii, 96813. 
IDAHO— Boise, Idaho, 83701. 

ILLINOIS— Chicago, III., 60602; Springfield, III., 62704. 
INDIANA — Indianapolis, Ind., 46204. 
IOWA— Des Moines, Iowa, 50309. 
KANSAS— Wichita, Kans., 67202. 
KENTUCKY— Louisville, Ky., 40202. 
LOUISIANA- New Orleans, la., 70130. 



MAINE— Augusta, Maine, 04330. 

MARYLAND— Baltimore, Md., 21202. 

MASSACHUSETTS— Boston, Mass., 02115. 

MICHIGAN— Detroit, Mich., 48226. 

MINNESOTA— St. Poul, Minn., 55101. 

MISSISSIPPI— Jackson, Miss., 39202. 

MISSOURI— St. Louis, Mo., 63101. 

MONTANA— Helena, Mont., 59601. 

NEBRASKA — Omaha, Nebr., 68102. 

NEVADA— Reno, Nev., 89505. 

NEW HAMPSHIRE— Portsmouth, N.H., 03601. 

NEW JERSEY— Newark, N.J., 07102. 

NEW MEXICO— Albuquerque, N. Mex., 87101. 

NEW YORK— Brooklyn, N.Y., 11201; 120 Church Street, 
New York, NY., 10007; Albany, N.Y., 12210; Buf- 
falo, NY., 14202. 

NORTH CAROLINA— Greensboro, N.C., 27401. 

NORTH DAKOTA— Fargo, N. Dak., 58102. 

OHIO — Cleveland, Ohio, 44113; Cincinnati, Ohio, 45202. 

OKLAHOMA— Oklahoma City, Oklo., 73102. 

OREGON — Portland, Oreg., 97232. 

PANAMA CANAL ZONE— Director of Inlernalionol Op- 
erations, Internal Revenue Service, Washinglon, DC, 
20225. 



Pa., 19108; Pittsburgh, 



PUERTO RICO— Director of Internatioi 

Internal Revenue Service, 1105 Fernandez Junci 

Avenue, Sonlurce, PR., 00907. 
RHODE ISLAND- Providence, R.I., 02907. 
SOUTH CAROLINA— Columbia, S.C, 29201 . 
SOUTH DAKOTA— Aberdeen, S. Dak., 57401. 
TENNESSEE— Nashville, Tenn., 37203. 
TEXAS— Austin, Tex., 78701; Dallos, Tex., 75201. 
UTAH— Salt Lake City, Utoh, 84110. 
VERMONT— Burlington, Vt., 05401 . 
VIRGINIA— Richmond, Va., 23240. 
VIRGIN ISLANDS— Permanent residents: Department of 

Finance, Tax Department, Charlotte Amalie, St. 

Thomas, V.I., 00601; Others: Director of Internationol 

Operations, Internol Revenue Service, 1105 Fernandez 

Juncos Avenue, Santurce, P.R., 00907. 
WASHINGTON— Tacomo, Wash., 98402. 
WEST VIRGINIA— Parkersburg, W. Va., 26102. 
WISCONSIN— Milwaukee, Wis., 53202. 
WYOMING— Cheyenne, Wyo., 82001 . 
FOREIGH ADDRESSES — Taxpoyers with legal residence 

in Foreign Countries — Director of International Oper- 
Washington, D.C., 



20225. 



Internal Revenue Sen 



178 



FACSIMILES OF TAX RETURNS. 



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 1963 
must file; if 65 or over, $1,200 or more. 



GENERAL INSTRUCTIONS 

their name, social security number, per- 
manent home address and serial number. 

WHEN AND WHERE TO FILE 

Please file as early as possible 



ROUNDING OFF TO WHOLE DOLLARS 

The money items on your return and 
schedules may be shown in whole 
dollars. This means that you eliminate 
any amount less than 50 cents, and in- 



You 
A person with income of less than must file not later than April 15. Mail crease any amount from 50 cents 
these amounts should file a return to get your return to the "District Director of through 99 cents to the next higher 



a refund if tax was withheld. A married Internal Revenue" for the district in 
person with income less than her (his) which you live (see page 2). U.S. 



own personal exemptions should file citizens abroad who have no legal resi- 
a joint return with husband or wife to dcnce or place of business in the United 
get the smaller tax or larger refund. " ' ' ' "' ' '^ 

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. 



dollar. 

ATTACHMENTS TO THE RETURN 

Attachments may be used if the lines 
States should file with Director of Inter- on the form schedules are not sufficient 
national Operations, Internal Revenue for your needs. The attachment must 
Service, Washington, D.C., 20225. contain all required information, follow 

the format of the official schedules and 
WHERE TO GET FORMS must be attached to the return in the 

As far as practical, the forms are same sequence as the schedules appear 
mailed directly to taxpayers. Additional on the official forms. If an attachment 



If vou received such income and believe forms may be obtained from any Inter- is used in place of a schedule having a 

It you received such mcome and believe Revenue Sei-vice office and also at summary line on page 1 of Form 1040 

It is excludable for income tax purposes, "ai is.evenue c>ei-vice ornce, ana aiso at ^^ /^ ^ \. u * j ♦u 

most banks and some post offices. 



purposes, 
attach Form 2555 to your return. 



Social Security Numbers.— Be sure to in- 
clude your social security number. If 
you do not have one, file application 
Form 3227. However, do not delay 
your return while waiting for it. 

MEMBERS OF ARMED FORCES 



the total need not be entered on the 
schedule, but must be entered on page 1. 
This does not apply to Schedules C-3 
and F-1 (self-employment tax) which 
the Service separates from the returns 
and transmits to the Social Security Ad- 
ministration for the recording of in- 
formation in benefit accounts, or to any 



HOW TO PAY 

The balance of tax shown to be due 
on line 20, page 1, of your return on 
Form 1040 must be paid in full with 
your return if it amounts to $1.00 or 

more. Make checks or money orders tax computation portion of a form or 
Members of Armed Forces should give payable to "Internal Revenue Service." schedule. 

MARRIED PERSONS— JOINT OR SEPARATE RETURNS 

Advantages of a Joint Return. — Gener- of his own. In such case each should 
ally it is advantageous for a married report his or her own income, exemp- 
couple to file a joint return. There are tions and deductions in separate returns, 
benefits in figuring the tax on a joint Only the name of the filer should be en- 
return which often result in a lower tax tered in the name and address area of 
than would result from separate returns, the return. Check the box "married 

u T n I • > n 1 -.T filing separately" on page 1 of the return 

H0W_ To Prepare a Jomt Return.- You ^^^^ j^^ ^^e name of your husband or 

must include all income exemptions wife in the space provided. When filing 

and deductions of both husband and ^ .^^^ returns, the husband and wife 

wife. In the return heading list both ^^ould each claim the allowable deduc- 

namcs incudmg middle initials (for ex- ji^ns paid with his or her own funds 
ample: John F. and Mary L. Doe ) - 
Both must sign the return 



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 
taxable 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. Generally a joint 



return may be filed for the year pro- 

( In community property States, deduc- vided you have not remarried before 

A. u .u A ^ ■( CI • • . '^'°"^ resulting from payments made out the end of the year. If an executor or 

u,r^^ r^h U "^f^l u ^T °^ ^""^^ belonging jointly to husband administrator has been appointed, the 

:turn even though one of them had no ^„a ^.,;f^ r^^,, uT. a?, • •• _ ff > 



,Wn^P A f T °' "'"'" """? 1° ^"^ ^'^^ ^'-^y be divided half and half.) return should be filed by both you and 

fi^ndTf' P,>1; JT K T ""^^f If one itemizes and claims actual deduc- the executor or administrator. If no 

filed if either husband or wife was a tions, then both must do so. executor or administrator has been ap- 

nonresident alien at any time dunng A separate return may also be filed pointed, you may file the return. In- 

the taxable year. ^ where only the husband or wife had in- dicate you are filing as a surviving hus- 

When a joint return is filed, the cou- come. Enter only the name of the one band or wife in the signature area of 

pie assumes full legal responsibility for having income in the name and address the return. If a refund is due, attach 

the entire tax, and if one fails to pay, area. Check the box on the return for Fonn 1310, Statement of Claimant to 

the other must pay it. "married filing separately—," and do Refund Due on Behalf of Deceased 

„ .r n P . n . . notenteryour wife's (husband's) name. Taxpayer. You may also be entitled 

HOW To Prepare a Separate Return.— A To claim the exemption for your wife to the benefits of a joint return for the 

separate return may be filed by a hus- or husband check the boxes provided in two years following the death of your 

band and wife where each has income Schedule A, page 2. husband or wife. See page 4. 

SPECIAL COMPUTATIONS 

married (or legally separated) at the In addition, you must have furnished 

end of the taxable year, or (b) one who over half of the cost of maintaining as 

is married at the end of the year to an your home a household which during 

individual who was a nonresident alien the entire year, except for temporary 

at any time during the taxable year, absence, was occupied as the principal 



Unmarried Head of Houseiiold.- Thelaw 

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- 



FACSIMILES OF TAX RETURNS, 1%3 



179 



place of abode and as a member of sucli 1'lie home you maintain for your 

household by (1) any related person father and mother need not be your 
other than your unmarried child or residence. 



stepchild (see list under "Line 2," para- 
graph 5 on page 6 of these instructions) 
for whom you are entitled to a deduc- 
tion for an exemption, unless the deduc- 
tion arises from a multiple suppoit 



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 



Head of household rates are on page 9. 
Widows and Widowers.— Under certain 

conditions a taxpayer whose husband which is the principal place of abode of 

(or wife) has died during either of her her child or stepchild for whom she is 

two preceding taxable years may com- entitled to a deduction for an exemp- 

agrcement,or (2) your unmarried child, pute her tax by including only her in- tion, and (c) must have been entitled 

grandchild, or stepchild, even though come, exemptions, and deductions, but to file a joint return with her husband 

such child is not a dependent. otherwise computing the tax as if a joint (or wife) for the year of death. 

HOW TO REPORT YOUR INCOME 

All income in whatever form received included in your income tax return, deductions. Examples are given below: 
which is not specifically exempt must be even though it may be offset by 
Examples of Income Which Must Be Reported 



Wages, salaries, bonuses, commissions, fees, 

tips, and gratuities. 
Dividends. 

Interest on bank deposits, bonds, notes. 
Interest on U.S. Savings bonds. 
Profits from sales or exchanges of real estate, 
s, or other property. 



jpplemental 



iployment 



Employer 

benefits. 
Alimony, separate maintenance or support 

payments received from (and deductible 

by) your husband (or wife). For details 

sec Miscellaneous, page 8. 



Industrial, civil service and other pensions 

annuities, endowments. 
Rents and royalties from property, patents, 

cop\ rights. 
Profits from business or professfon. 
Your share of partnership profits. 
Your share of estate or trust income. 
Examples of Income Which Should Not Be Reported 
Disability retirement payments and other Workmen's compensation, insurance, dam- Federal and State Social Security benefits, 
benefits paid by the Veterans Administra- ages, etc., for injury- or sickness. Railroad Retirement Act benefits, 

tion. Interest on State and municipal bonds. Gifts, inheritances, bequests. 

Dividends on veterans' insurance. Life insurance proceeds upon death. 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040 

Line 1.— Wages, Salaries, Etc.— Report held from both husband and wife to 
the full amount of your wages, salaries, figure the e.xcess over $174.00; compute 
fees, commissions, tips, bonuses, and the credit separately. 

Credit for Taxes Paid by Regulated Invest- 
ment Companies. — If you are entitled to a 
credit for taxes paid by a regulated in- 
vestment company on undistributed 
capital gains, enter the credit on line 
1. column (a), and write "Credit from 
If you are regulated investment company" in the 



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.- 

paid in whole or in part in merchandise, 
services, stock, or other things of value, 
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 ornot designated wages, must ^elow to the extent they are not paid by 
include the fair market value in income • _- '. ^ ' 



'\\here Employed" column. To sub- 
stantiate the credit claimed attach Copy 
B of Form 2439. 

EMPLOYEE BUSINESS EXPENSES AND 

EMPLOYER PAYMENTS 
Deductible Expenses and Excess Payments.— 

You may deduct the expenses shown '""^^ solicitation of business for his em- 
" ■ ' " ployer away from the employer's place 



IMPORTANT NOTICE 
New rules on proof of deductions for travel, 
entertainment, and gift expenses are now in 
effect. The rules are set forth in detail in 
Publication No. 463, which can be obtained at 
any Internal Revenue Service office. For em- 
ployees, the general rules are: (1) If you have 
adequately accounted to your employer you will 
not again be required to provide proof to support 
your deduction; (2) If you have not made an 
accounting to your employer you must have 
complete, accurate, and current records. — 
Estimates are not acceptable; and (3) Records 
must be supported by receipts, paid bills or 
similar substantiating evidence for expendi- 
tures of S25 or more, and generally for lodging 
while traveling away from home regardless of 



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. 

Two or More Employers.— If more than 
$174.00 of Social Security (F.I.C.A.) 



of business. It does not include a per 
son whose principal activities consist of 
service and delivery as, for example, a 
milk driver-salesman. 

(4) Other business expenses. — If you 
itemize deductions on page 2 of your re- 
turn, you may also deduct (under the 
heading "Other Deductions") business 
expenses other than those described 
above. Examples of such expenses are 



your employer. If employer payments 
exceed the expenses the excess must be 
reported as income on your return. 

( 1 ) Travel and transportation. — 
Bus, taxi, plane, train, etc., fares or the 
cost of operating an automobile in con- 
nection with your duties as an employee. 

(2) Meals and lodging. — If you are 
temporarily away on business, at least _ 

empVo7ce7ta7vV^\wthherdduring'"l96T overnight from the city, town, or other professional and" union 'duesT and the 

because either you or your wife received general area which constitutes your cost of tools, materials, etc., not paid 

wages from more than one employer, pnncipal or regular business location, for by your employer. 

the excess should be claimed as a credit (3 ) Outside salesmen.— li you are an Additional Information.— If you claim a de- 

against income tax. Enter any excess "outside salesman," you may generally duction for these expenses you must sub- 

of Social Security tax withheld over deduct other expenses wh'ch are ordi- mit the following information with your 

$174.00 on line 1, column (a), and write nary and necessary in performing your return. 

"F.I.C.A. tax" in the "Where Em- duties, such as selling expenses, station- (1) The total of all amounts received 

ployed" column. If a joint return, do ery, and postage. An "outside sales- from or charged to your employer for 

not add the Social Security tax with- man" is one who is engaged in full- business expenses. 



180 



FACSIMILES OF TAX RETURNS, 1963 



INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



(2) The amount of your business ex- 
penses broken down into broad cate- 
gories, and 

(3) The number of days away from 
home on business. 

If you do not claim a deduction you 



diem in lieu of subsistence, or a mileage (2) If the expenses exceed the pay- 
allowance not in excess of 15 cents per ments, the excess expenses for travel and 
mile. transportation, meals and Iodising and 

Reporting Deductions and Excess Payments. — those of an "Outside Salesman" may be 

Whether or not you are required to deducted from the amounts you are re- 
submit the additional information des- quired to report on line 1 of your return, 
must submit the information unless you cribed above, the questions on page 2 of If you itemize deductions on page 2 of 
were required to and did make an ade- Foi-m 1040 must be answered and the your return, the excess of other business 
quate accounting for your expenses to expenses and payments reported as expenses may be deducted under the 
your employer. You have made the follows: heading "Other Deductions"; or 
equivalent of an adequate accounting (1) If the employer payments exceed (3) If the expenses equaled the pay- 
to your employer if you received an the expenses report the excess on line 1 ments, no further entry is required on 
allowance not in excess of $25 per page 1 as "Excess Reimbursements"; the form. 

EXCLUSION FOR "SICK PAY" 

Line 3. — You may exclude from in- $100, the exclusion is figured by multi- indicating the period of absence, nature 

come amounts received under a wage plying the amount received by 100 and of sickness or injury, and whether 

continuation plan for the period during dividing the result by the weekly rate of hospitalized. 

which you were absent from work on ac- payment. Amounts received by an employee 

count of personal injuries or sickness. If sick, the exclusion does not apply for a period of absence from work 

If both you and your employer contrib- for the first 7 calendar days of each on account of pregnancy are not exclud- 

ute to the plan, any benefits attrib- absence. However, if you were (a) able as sick pay unless a written state- 

utable to your own contributions are hospitalized at least one day at any time ment is furnished by a physician that the 

excludable without limit, but there are during the absence, or (b) injured, the employee should remain at home be- 

certain limitations on the exclusion of exclusion applies from the first day of cause of substantial danger of miscar- 

the benefits attributable to your employ- absence. riage. However, a woman is considered 

er's contributions. If sick pay is included in your gross to be "sick" for tax purposes from the 

The employer-provided wage contin- wages on Form W-2, enter the gross beginning of labor and continues as 
uation payments can be excluded at a wages on line 1, and the excluded wages long as she is absent from work on ae- 
rate not to exceed $100 a week. Where on line 3. Attach Form 2440 or a state- count of being physically incapacitated 
these payments exceed a weekly rate of ment showing your computation, and as a result of childbirth or a miscarriage. 

TAX— CREDITS— PAYMENTS— BALANCE DUE OR REFUND 

Figuring Your Tax b. 1963 estimated tax payments and vance of filing the annual income tax 

Line 10. — The Tax Table is provided credits. return if his total expected tax exceeds 

by law and saves you the trouble of ^^^ Due Or Refund Under $1 —In order his withholding (if any) by $40 or more, 

itemizing deductions and computmg to facilitate the processing of collections Farmers and fishermen may postpone 

your tax. The table allows for an ^^^ ^^^^^^^^^ ^^^^^^ ^s^ ^^ ,^^^ ^j^^„ hhng their 1964 declarations until 



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 ta.x. 
Be sure to use the right schedule. See 
pages 3 and 4 for special computations. 

Line13.— Credits.— The following cred- 
its may be used to reduce your tax: 

a. Dividends received credit. — Part 

VII of separate Schedule B. 

b. Retirement income credit. — Part 

VIII separate Schedule B. 

c. Investment credit from Form 3468. 

d. Other credits. — If you itemize de- 
ductions on page 2 of the return you 
may receive credit for foreign income 
taxes (Form 1116) and tax paid at 
source on tax-free covenant bonds. 



$1 need not be paid, and overpay- 
ments of less than $1 will be refunded 
only upon separate application to your 
District Director. 

Purciiase of U.S. Savings Bonds. — If you 

are entitled to a refund, you may apply 
it to the purchase of Series E United 
States Savings Bonds by checking the 
first box on line 23, page 1. You will 
be issued as many bonds as your refund 
will buy in multiples of $18.75 for each 
$25 face value bond, providing it docs 
not leave a balance of less than $1 to be 
paid by check. The excess will auto- 
matically be refunded to you. Do not exMed"$ 1 b"oob7oR 



January 15, 1965. 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 indi\idual 
entitled to file a joint declaration, and 
the combined income of both husband 
and wife can reasonably be expected to 



check the second box on line 23. For 



(b) can reasonably expect to 



example, if your refund is $40 you will ^.^j^^ jj^^re than $200 from sources other 

receive a $50 face value bond and a jj^^^j^ ^ subject to withholding. 

check for $2.50. Bonds will be issued Additional Charge for Underpayment of Esli- 

in the name used in filing your return ^^^^^ TaX.-Estimate your tax carcfullv. 

,. ,^ .r c n .. „ • u^ ^°" ^l"" T""^ r'"u™ J bonds will ^^^.^ ^^^ difficulties of paying a large 

Lme 15.— Tax From Recomputmg Prior be issued only to husband and wife as balance with your return 

Year Investment Credit.— Enter the amount co-owners. ^ Furthennore, there is 'an additional 

Declarations of Estimated Tax. — For many charge imposed by law for underpay- 
taxpayers the withholding tax on wages ment of any installment of estimated 
is not sufficient to keep them paid up tax. Details of this additional charge, 
on their income tax. In general, the and exceptions to it, are printed on 
law requires every citizen or resident of Form 1040-ES and Form 2210. If you 
the United States to file a Declaration of had an underpayment and bclie\e one 
reflected on the Forms W-2 which you Estimated Income Tax, Form 1040-ES, of the exceptions applies, attach a state- 
receive from your employer. and to make quarterly payments in ad- nicnt oi Form 2210 to your return. 



that the credit taken in a prior year or 
years exceeds the credit as recomputed 
due to early disposition of such prop 
erty. Attach computation. 

Line 19.— Payments.— 

a. Income Tax Withheld which i; 



FACSIMILES OF TAX RETURNS, 1963 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040 



181 



SCHEDULE A— Exemptions ($600 for Each Allcvvable Exemption as Explained Below) 



LINE 1.— 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 boxes. Age and blindness 
are detcmiined as of December 31, 1963. 
Your age is determined on the day be- 
fore your actual birthday and, thus, if 
your 65th birthdiiy was en January 1, 
1964, you get the additional exemption 
for age on your return for 1963. 

For Your Wife. — An exemption is al- 
lowed for your wife (or husband) if 
you and she are filing a joint return. 
If you file a separate return, you may 
claim her exemptions only if she had no 
income and did not receive more than 
half her support from another taxpayer. 
You are not entitled to an exemption 
for your wife on your return if she files 
a separate return for any reason (fc* 
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 1963, 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 
conecting lenses, or (2) that the widest 
diameter of the visual field subtends an 
angle no greater than 20°. 

LINE 2.— CHILDREN, OTHER DEPEND- 
ENTS 

Each child, stepchild and other de- 
pendent claimed 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 1 he 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, medial 
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 tenns 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 Studeiit.—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. 

Children under 19 and Students.— If your 

dependent child is under 19 or is a stu- 
dent and has income of $600 or oveV, 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 tlie other qualifica- 
tions for claiming a dependent, you 
may also claim the exemption on your 
return. 

Birth or Death of Dependent. — You can 

claim a full $600 exemption for a de- 
pendent who v>as bom or died during 
the year if the tests for claiming an 
exemption for such dependent are met 
for the part of the year during wliich he 
was alive. 

Support by More Than One Taxpayer.— 

If several persons 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 exemp- 
tion 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 yenr. 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 oflfice. 



182 FACSIMILES OF TAX RETURNS, 1963 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



ITEMIZED DEDUCTIONS 

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. Civil defense volunteers may 
deduct unreimbursed expenses paid for 
gasoline and other expenses of partici- 
pation in official civil defense activities. 
The law does not allow deductions for 
gifts to individuals, foreign organiza- 
tions, or to other types of organizations, 
however worthy. 

A contribution may be made in money 
or property (not services) . If in prop- 
erty, attach a description of the prop- 
erty, date of gift, and method of valua- 
tion except for securities. In addition, 
for each gift valued at more than $200, 
set forth any conditions attached to gift; 
manner of acquisition and cost or other 
basis if owned by you less than 5 years ; 
and attach a signed copy of appraisal, 
if any. If only a partial interest was 
given, give details regarding remainder. 
A special rule is provided to determine 
the amount deductible in the case of a 
gift of depreciable property described 
in section 1245 of the Internal Revenue 
Code (see instructions for Schedule D 
for definition of section 1245 property). 
The deduction for contributions may 
not exceed 20 percent of line 9, page 1. 
An additional 10% is allowable for con- 
tributions to churches, a convention or 
association of churches, tax-exempt 
educational institutions, tax-exempt 
hospitals, certain medical research or- 
ganizations, and certain college or uni- 
versity endowment associations. At- 
tach computation. 

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 the amounts you 
expend to maintain such a student. 
You CAN Deduct Gifts To: 
Churches, including assessments 
Salvation Army, Red Cross 
United Funds and Community Chests 
Nonprofit schools and hospitals 
Veterans' organizations 

Boy Scouts, Girl Scouts, and other similar 
organizations 



-If you do not use Tax Table or Standard Deduction 



in connection with a business or profes- 
sion which are deductible in Part IV of 

Schedule B, or Schedule G or F. 

You CAN Deduct: 

Personal property taxes 

Real estate tjixes 

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. 



Nonprofit organizations primarily engaged 
in conducting research or education for 
the alleviation and cure of diseases and dis- 
abilities such as cancer, cerebral palsy, 
cystic fibrosis, diseases of the heart, dia- 
betes, mental illness and mental retarda- 
tion, multiple sclerosis, muscular dystrophy, 
poliomyelitis, tuberculosis, etc. 

You CANNOT Deduct Gifts To: 

Relatives, friends, other individuals 

Political organizations or candidates 

Social clubs 

Labor unions 

Chambers of conynerce 

Propaganda organizations 

INTEREST 

If you itemize deductions, you can Federal social security taxes 

deduct interest you paid on your per- Hunting licenses dog licenses 

sonal debts, such as bank loans or home Wat°er'"taxef °" 

moi'tgages. Interest paid on business Taxes paid by you for another person 

debts should be reported in the separate ,^ed,caL AND DENTAL EXPENSES 

schedule m which your busmess mcome ^, . . , , . 

is reported. Do not deduct interest , 1/ Y^u itemize deductions, you can 

paid on money borrowed to buy tax- deduct, within the hmits described be- 

exempt securities or single-premium life 1°^^ the amount you paid during the 

insurance. Interest paid on behalf of year (not compensated by hospital, 

another person is not deductible unless health or accident insurance) for med- 



person 

you were legally liable to pay it. Do 
not include as interest such items as 
carrying charges and insurance, which 
are not deductible, and taxes which 
may be deductible but which should be 
itemized separately. 



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 



If interest charges are not stated each person or institution, 

separately on installment purchases of You can deduct amounts paid for the 

personal property (such as automobiles, ^'^^^f"^''^""' 
etc.), you may deduct an 



televisions, 

amount equal to 6 percent of the aver- 
age unpaid 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 



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 



Indebtedness of another person, when you are you are away from home receiving 
; legally liable for payment of^ the in^t^rejit medical treatment may not be treated as 
medical expense unless they are part of 
a hospital bill or are included in the cost 
of care in a similar institution. 
Subject to the Limitations Set Forth Below, 



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 Eyeglasses, artificial teeth, medical or 
upon the consumer, or if they are im- ^ '^'^^ appliances, braces, etc. 

^ , . i -1 / u 1 I • X-ray exammations or treatment 

posed on the retailer (or wholesaler in premiums on hospital or medical insurance 
case of gasoline taxes) and the amount you CANNOT Deduct Payments For: 
of the tax is separately stated by the puneral expenses and cemetery plot 
retailer. Average general sales tax Illegal operations or drugs 
tables are available for many States. Travel ordered or suggested by your doctor 
In general, you cannot deduct taxes as- 



You CAN Deduct as Medical Expenses 

Payments To or For: 
Physicians, dentists, nurses, and hospitals 
Drugs or medicines 
Transportation necessary to get medical care 



sessed for pavements or other local im- 
provements, including front-foot bene- 
fits, which tend to increase the value of 
your property. 

Do not deduct on page 2 any non- 
business Federal taxes, or any ta.\es paid 



for rest or change 
Premiums on life insurance 
Cosmetics 

FIGURING THE DEDUCTION 

(A) General Rule: 

(1) Medical and dental exftenses. — 
You can deduct that portion of your 



FACSIMILES OF TAX RETURNS. 1963 



8 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Coatinued 



medical and dental expenses which ex- 
ceed 3 percent of line 9, page 1, of 
Form 1040 and which were paid for: 
(a) the taxpayer, wife, dependent par- 
ent (s) , all of whom were under 65 years 
of age, and (b) all other dependents 
regardless of age. 

(2) Medicine and drugs. — The total 
amount paid for medicine and drugs for 
the persons listed above must be re- 
duced by 1 percent of line 9, page 1, 
Form 1040, regardless of age. 
(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; 

(b) A dependent who is 65 «■ over 
and who is the mother or father of the 
taxpayer or his wife. 

If you vkdsh, 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 $5,000 multiplied by the number 
of exemptions claimed on the return 
(other than the exemptions for age and 
blindness). However, in no case may 
the deduction exceed : 

(a) $10,000 if the taxpayer is single 
and not a head of household or a widow 
or widower entitled to the special tax 
computation ; 

(b) $10,000 if the taxpayer is mar- 
ried but files a separate return ; or 

(c) $20,000 if the taxpayer files a 
joint return, or is a head of household 
or a widow or widower entitled to the 
special tax computation. 

(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. 

OTHER DEDUCTIONS 
Care of Children and Other Dependents. — 

If deductions are itemized, a woman or 
a widower (including men who are di- 
vorced or legally separated under a 
decree and who have not remarried) 
may deduct expenses paid, not to exceed 
a total of $600, for the care of: 

(a) dependent children tinder 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 if: 

(a) she filed a separate return be- 
cause ske has been deserted by her hus- 
band, did not know his whereabouts at 
any time during the year, and has ap- 
plied to a court to compel him to pay 
support or otherwise to comply with the 
law or a judicial order; or 

(b) she files a joint return with her 
husband, in which case, the deduction 
is reduced by the amount (if any) by 
which their combined income, line 9, 
page 1, exceeds $4,500. // the hus- 
band is incapable of self-support because 
he is mentally or physically defective, 
this limitation docs 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. 

Attach Form 2441 or a detailed state- 
ment showing the amounts expended 
and the person or persons to whom they 
were paid. 

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 property just before the casualty less 
its fair market value immediately after 
the casualty (but not more than the cost 
or other adjusted basis of the property) , 
reduced by any insurance or compensa- 
tion received. Attach an explanation. 
You CAM Deduct Losses On : 
Property such as your home, clothing, or 
automobile destroyed or damaged by fire 
Property, including cash, which is stolen 

from you 
Loss or damage of property by flood, light- 
ning, storm, explosion, or freezing 
You CANNOT Deduct Losses On: 
Personal injury to yourself or another person 
Accidental loss by you of cash or other per- 
sonal property 
Property lost in' storage or in transit 
Damage by rust or gradual erosion 
Animals or plants damaged or destroyed by 

Expenses for Education.— Expenses for 

education may be deducted if 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 yoiu- salary, status, or employment. 

Expenses incurred for obtaining a 
new position, meeting minimum re- 
quirements, a substantial advancement 
in position, or for personal purposes are 
not deductible. 

The rules for reporting deductible 
education expenses are the same as 
those shovm 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. 

Miscellaneous.— If you itemize deduc- 
tions, you can deduct several other types 
of expenses under "Other Deductions." 

If you work for wages or a salary, you 
can deduct your ordinary and necessary 
employee business expenses which have 
not been claimed on page 1. 

You can deduct 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 
amoimts. 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- 
ments for support of minor children. 

You may deduct gambling losses only 
to the extent of gambUng wirmings. 

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. In 
addition, if this property is used in a 
trade or business or for the production 
of income, you may depreciate a portion 
of the basis of your investment in such 
corporation. For details contact any 
Internal Revenue Service office. 
You CAN Deduct Cost Of: 
Safety equipment 

Dues to unions 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 



184 



FACSIMILES OF TAX RETURNS, 1963 



TAX RATE SCHEDULE 

If you do not use the Tax Table on page 10, then figure your tax on the amount on line lid, page 1 of your return, 
by using the appropriate tax rate schedule on this page. 



Schedule I. SINGLE TAXPAYERS not qualifying for rates In Schedules II and III, and r^ARRlEO PERSONS FILING SEPARATE RETURNS. 



If 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 over 


$2,000 


20% of the amount 


on line lid. 


Over — 


But not over— 






Over— 


Bui 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 


— $10,009... 


$1,960, plus 34% 


— $8,000 


$50,000 


— $60,000. . 


. $26,820, plus 75% 


— $50,000 


$10,000 


— $12,000... 


$2,640, plus 38% 


— $10,000 


$60,000 


— $70,000. . . 


. $34,320, plus 78% 


— $60,000 


$12,000 


— $14,000... 


$3,400, plus 43% 


$12,000 


$70,000 


— $80,000. .. 


. $42,120, plus 81% 


— $70,000 


$14,000 


— $16,000... 


$4,260, plus 47% 


— $14,000 


$80,000 


— $90,000... 


. $50,220, plus 84% 


— $80,000 


$16,000 


— $18,000... 


$5,200, plus 50% 


— $16,000 


$90,000 


— $100,000.. 


. $58,620, plus 87% 


— $90,000 


$18,000 


— $20,000... 


$6,200, plus 53% 


— $18,000 


$100,000 


— $150,000. 


. $67,320, plus 89% 


— $100,000 


$20,000 


— $22,000... 


$7,260, plus 56% 


— $20,000 


$150,000 


— $200,000.. 


. $11 1,820, plus 90% 


— $150,000 


$22,000 


— $26,000... 


$8,380, plus 59% 


— $22,000 


$200,000 




. $156,820, plus 91% 


— $200,000 







Schedule II. MARRIED TAXPAYERS FILING JOINT RETURNS and CERTAIN WIDOWS kHD WIDOWERS (See page 4). 




// 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 over 


$4,000 


20% of the amount on line 1 Id. 


Over— But not 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 


$88,009 — $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% 


— $28,000 


$160,000 — $180,000. . 


. $100,440, plus 84% 


— $160,000 


$32,000 


— $36,000... 


$10,400, plus 50% 


— $32,000 


$180,000 — $200,000. . 


. $117,240, plus 87% 


— $180,000 


$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 1 


II. Unmarried (or legally separated) taxpayers who qualify as 


HEAD OF HOUSEHOLD (See page 3). 




// 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 over 


$2,000 


20% of the amount 


on line lid. 


Over— But not over — 




of excess over— 


Over- 


But not over— 




of 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 667o 


— $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 80% 


— $90,000 


$18,000 


— $20,000... 


$5,400, plus 43% 


— $18,000 


$100,000 — $150,000. 


. $60,480, plus 83% 


— $100,000 


$20,000 


— $22,000... 


$6,260, plus 47% 


— $20,000 


$150,000 — $200,000.. 


. $101,980, plus 87% 


— $150,000 


$22,000 


— $24,000... 


$7,200, plus 49% 


— $22,000 


$200,000 — $300,000. . 


. $145,480, plus 90% 


— $200,000 


$24,000 


— $28,000... 


$8,180, plus 52^0 


— $24,000 


$300 000 


.$235,480, plus 91% 


— $300,000 







FACSIMILES OF TAX RETURNS, 1963 

10 TAX TABLE 

FOR PERSONS WITH INCOMES UNDER $5,000 WHO DO NOT ITEMIZE ON PAGE 2 OF FORM 1040 



186 



Read down the Income columns below until you find the line covering the total Income you entered on 
headed by the number corresponding to the number of exemptions claimed on line 3. Sch 


line 9. page 1, Form IMO. Then read across to the appropriate column 
A. page 2. Enter the tax you find there on line 12, p"eT 


If total income on 
line 9, page 1, is- 


And the number of exemptions SSi 
claimed on Iine3. Sch. A. p. 2, is jll 


Iine9,p'agel,is- 


And the number of exemptions claimed on line 3, Sch. A. page 2, is- 




But less 
than 


' 


2 


3 ' 

there ! 


At least 


But less 
than 


1 
And you are- 


«,.;.,. 


_ 


3 

And you are 




4 


5 


6 


7 


At least 


Singje 

marrfed 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


Single i 
or a : An un- 
married; married 
person I head of 
tiling ;a house- 


married 
couple 


Single 

married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


married 
couple 

i^ii:;^ 


If 8 or 

lliere 
is no 
tax 




Y 


jr lax is- 




Your lax is— 


$0 
675 


$675 
700 


$0 
4 


$0 



$0^ . 

or 


$2. 325 
2.350 


$2. 350 
2,375 


$301 
305 


$301 
305 


$181 i$181 
185 i 185 


$181 
185 


$61 
65 


$61 
65 


$61 
65 


$0 



$0 



$0 



$0 



700 
725 
750 
775 


725 
750 

775 
800 


8 
13 
17 
22 








'r 

,w. 

f.,' 

° - 


2,375 
2,400 
2,425 
2,450 


2,400 
2,425 
2,450 

2.475 


310 ! 310 
314 1 314 
319 1 319 
323 i 323 


190 i 190 
194 i 194 
199 1 199 
203 1 203 


190 
194 
199 
203 


70 
74 

11 


70 
74 
79 
83 


70 
74 
79 
83 


























800 
825 
8<0 
875 


825 
850 
875 
900 


26 
31 
35 
40 








1 
• 

S'. 


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 i 208 
212 212 
217 217 
221 j 221 


208 
212 
217 
221 


88 
92 
97 
101 


88 
92 
97 
101 


88 
92 
97 
101 


























900 
925 
950 

975 


925 

950 

975 

1,000 


44 
49 
53 

58 








, 
', 

'-' 




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 i 226 
230 1 230 
235 i 235 
239 i 239 


226 
230 
235 
239 


106 
110 
115 
119 


106 
110 
115 
119 


106 
110 
115 
119 


























1,000 
1,025 
1,050 
1,075 


1,025 
1,050 
1,075 
1, 100 


62 
67 
71 
76 








'■■' 

»!' 




2,675 
2,700 
2,725 
2,750 


2,700 
2,725 
2,750 
2,775 


364 
368 
373 
377 


364 
368 
373 
377 


244 
248 
253 
257 


244 
248 
253 
257 


244 
248 
253 
257 


124 
128 
133 
137 


124 
128 
133 
137 


124 
128 
133 
137 


4 
8 
13 
17 




















1,100 
1,125 
1,150 
1,175 


1,125 
1,150 
1,175 
1,200 


80 
85 
89 
94 








Si' 

1 


2,775 
2.800 
2.825 
2.850 


2,800 
2,825 
2.850 
2.875 


382 
386 
391 
395 


382 
386 
391 
395 


262 
266 
271 
275 


262 
266 
271 
275 


262 
266 
271 
275 


142 
146 
151 
155 


142 
146 
151 
155 


142 
146 
151 
155 


22 
26 
31 
35 




















1,200 
1,225 
1,250 
1,275 


1,225 
1.250 
1,275 
1,300 


98 
103 
107 
112 








V,' 


2,875 
2,900 
2,925 
2,950 


2.900 
2.925 
2,960 
2,975 


400 
405 
410 
415 


400 
404 
409 
414 


280 1 280 

284 284 
289 i 289 
293 i 293 


280 
284 
289 
293 


160 
164 
169 
173 


160 
164 
169 
173 


160 
164 
169 
173 


40 
44 
49 
53 




















1,300 
1,325 
1,350 
1,375 


1,325 
1,350 
1,375 
1,400 


116 
121 
125 
130 




1 

5 
10 




2,975 
3,000 
3,050 
3,100 


3,000 
3,050 
3,100 
3,150 


420 
427 
437 
447 


419 
426 
435 
445 


298 i 298 
305 i 305 
314 1 314 
323 i 323 


298 
305 
314 
323 


178 
185 
194 
203 


178 

185 

lit 


178 
185 
194 
203 


58 
65 
74 
83 




















1,400 
1,425 
1,450 
1,475 


1,425 
1,450 
1,475 
1,50T> 


134 

IS 

148 


14 
19 
23 

28 


Si 

, 

\- 


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 i 332 
341 i 341 
350 1 350 
359 : 359 


332 
341 
350 
359 


212 
221 
230 
239 


212 
221 
230 
239 


212 
221 
230 
239 


92 
101 
110 
119 




















1,500 
1,525 
1,550 
1,575 


1,525 
1,550 
1,575 
1,600 


152 
157 
161 
166 


32 
37 
41 
46 


[ 
I 
, 
■ 


3,350 
3,400 
3,450 
3,500 


3,400 
3,450 
3,500 
3,550 


496 
506 
516 
526 


492 
501 
511 
520 


368 i 368 
377 1 377 
386 386 
395 1 395 


368 
377 
386 
395 


248 
257 
266 
275 


248 
257 
266 
275 


248 
257 
266 
275 


128 
137 
146 
155 


8 
17 
26 
35 














1,600 
1,625 
1,650 
1,675 


1,625 
1,650 
1,675 
1,700 


170 
175 
179 
184 


50 
55 
59 
64 


' 

\ 

: 

, 


3,550 
3,600 
3,660 
3.700 


3,600 
3,650 
3,700 
3,750 


536 
546 
556 
566 


630 
539 
549 
558 


404 i 404 
414 i 413 
424 423 
434 432 


404 
413 
422 
431 


284 
293 
302 
311 


284 
293 
302 
311 


284 
293 
302 
311 


164 
173 
182 
191 


44 
53 
62 
71 














1,700 
1,725 
1,750 
1,775 


1,725 
1,750 
1,775 
1,800 


188 
193 
197 
202 


68 
73 

77 
82 




- 

' 


3.750 
3,800 
3,850 
3,900 


3,800 
3,850 
3,900 
3,950 


575 
585 
595 
605 


567 
577 
686 
596 


443 441 
453 451 
463 1 460 
473 : 470 


440 
449 

458 
467 


320 
329 
338 
347 


320 
329 
338 
347 


320 
329 
338 
347 


200 
209 
218 
227 


80 
89 
98 
107 














1,800 
1,825 
1,850 

1,875 


1,825 
1,850 
1,875 
1,900 


206 
211 
215 
220 


91 
95 
100 


' 

Si 

i 


3,950 
4,000 
4,050 
4,100 


4,000 
4,060 
4,100 
4,160 


615 
625 
635 
645 


605 
615 
624 
634 


483 
493 
503 
513 


479 
489 
498 
508 


476 
485 
494 
503 


356 
365 
374 
383 


356 
365 
374 
383 


356 
365 
374 
383 


236 
245 
254 
263 


116 
125 
134 
143 



5 
14 
23 








1,900 
1,925 
1,950 
1,975 


1,925 
1,950 
1,975 
2,000 


224 
229 
233 
238 


104 
109 
113 
118 


S; 

,' 
^ 


4,150 
4,200 
4,250 
4,300 


4,200 
4,260 
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 
4^9 


392 
401 
410 
419 


272 
281 
290 
299 


152 
161 
170 
179 


32 
41 
50 
59 








2,000 
2,025 
2,050 
2,075 


2,025 
2,050 
2,075 
2.100 


242 
247 
251 
256 


122 
127 
131 
136 


2 

7 

16 


4,350 
4,400 
4,450 
4,500 


4,400 
4,450 
4,500 
4,650 


694 
704 
714 
724 


681 
690 
700 
709 


562 
572 
582 
592 


555 
564 
574 
583 


548 
557 
566 
575 


430 
440 
450 
460 


429 
438 
448 
457 


428 
437 
446 
455 


308 
317 
326 
335 


188 
197 
206 
215 


68 
77 
86 
95 








2,100 
2,125 
2,150 
2,175 


2,125 
2,150 
2,175 
2,200 


260 
265 
269 
274 


140 
145 
149 
154 


20 

J'J 
34 


4,550 
4,600 
4,650 
4,700 


4,600 
4,650 
4,700 
4,760 


734 
744 
754 
764 


719 

728 
738 
747 


602 j 593 
612 602 
622 612 
632 621 


584 
593 
602 
611 


470 
480 
490 
500 


467 
476 
486 
495 


464 
473 
482 
491 


344 
353 
362 
371 


224 
233 
242 
251 


104 
113 
122 
131 





11 


2,200 
2,225 
2,250 
2,275 


2,225 
2,250 
2,275 
2,300 


278 
283 
287 
292 


158 
163 
167 
172 


38 ' 
43 ^, 

ii 


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 eso 

651 640 
661 ; 649 
671 i 659 


620 
629 
638 
647 


509 
519 
529 
539 


504 
514 
523 
533 


500 
509 
518 
527 


380 
389 
398 
407 


260 
269 
278 

287 


140 
149 
15S 
167 


20 
29 

38 
47 


2,300 


2.325 


296 


176 


4,950 


5,000 


813 


794 


681 i 668 


656 


549 


542 


536 


416 


296 


176 


56 



*Tbis colmnn may also be used by a widow or widower with dependent child who i 



I certain qnalifications which arc explained on mie 4 of these 



FACSIMILES OF TAX RETURNS, 1963 



B-1 



NSTRUCTIONS FOR SCHEDULE B (Form 1040) 



DIVIDENDS 

INTEREST 

RENTS 



ROYALTIES 
PENSIONS 
PARTNERSHIPS 



ESTATES 

TRUSTS 

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, but if paid 
in merchandise or other property, they 
are taxable at their fair market value. 

In some cases payers, especially mu- 
tual funds and investment club part- 
nerships, distribute both an ordinary 
dividend and a capital gain at the same 
time; the check or notice will usually 
show them separately. You must re- 
port the dividend income portion in 
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 information. 

You 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 reducUon of premiums 
are not to be included. So-called 
"dividends" paid on deposits or with- 
drawable accounts by the following 
corporations Jire 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 corporations, which do not qualify 
for the dividends received exclusion 
and the dividends received credit, 
should be reported on line 5 of Part I : 

(a) foreign corporations — E n t e r 
amount includable by you as a share- 
holder of a controlled foreign corpora- 
tion in the space provided on line 5. 
See Form 3646 for details and compu- 
tation of amount to be reported on 
your return. 

(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 on State and municipal bonds 
and securities. 

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. 



Although a separate attachment 
may be used to report interest, if you 
have retirement income Part VIII of 
Schedule B should be completed. 

Part III— PENSIONS AND ANNtttTIES 

Noncontributory Annuities. — If the em- 
ployee did not contribute to the cost 
and was not subject to tax on his em- 
ployer's contributions, the full amount 
of an annuity or a pension of a retired 
employee must be included in his 
income. 

However, if there is a death-benefit 
exclusion, this rule does not apply; 
consult the Internal Revenue Service. 

OtIier 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 annuities and 
pensions are included in income in an 
amount which is figured upon your 
Ufe expectancy. This computation 
and your life expectancy multiple can 
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 tlie Internal Reveniie Service as 
well as from some employers and in- 
surance companies. 



FACSIMILES OF TAX RETURNS, 1963 



187 



B-2 



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 c6mputing 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 
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, patents, 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 necessary 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 candeduct 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. 

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), separate Schedule 
C-3. Members of farm partnersliips 
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. 
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 
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 
portion 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 typms of income, you 
should report such income in Part V. 
Income reported in this part must be 
identified as to its source. This is the 
proper place to report amounts re- 
ceived as alimony, support and prizes. 
Recoveries of bad debts and other 
items which reduced your tax in a 



188 



FACSIMILES OF TAX RETURNS, 1963 



B-3 



prior year should also be reported 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 Federal tax bene- 
fit. Taxpayers using the cash basis 
report the refund in the year received ; 
taxpayers using the accrual basis re- 
port when the claim is allowed (if no 
claim is filed, report when the taxing 
authority notifies you of the overpay- 
ment). 

Net Operating Loss.— If, in 1963, 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 against your 1963 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 1963, 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 life of the projjerty. 
Similar assets may be grouped together 
as one item for reporting purposes. 

For purposes of computing depreci- 
ation the cost or other basis of property 
which qualifies for the investment 
credit shall be reduced by an amount 
equal to 7 percent (3 percent for public 
utilities) of the qualified investment. 

In computing the basis on which de- 
preciation may be taken for personal 
property, other than livestock, salvage 
value need not be taken into account, 
if it does not exceed 10% of the cost or 



other basis of the property. If the sal- 
vage value exceeds 10%, only the ex- 
cess need be taken into account. 
These provisions apply to property 
with a useful life of 3 years or more 
which was acquired after October 16, 
1962. 

Since ordinary income treatment 
will be applied to the gain ( to the ex- 
tent of the depreciation taken after 
December 31, 1961) from the sale or 
exchange of depreciable property de- 
fined in Section 1245 (a) (3) of the 
Internal Revenue Code, you may elect 
to change the method of depreciation 
with respect to such property from the 
declining balance or sum of the years- 
digits method to the straight line 
method on or before the due date of 
your return for the first taxable year 
ending after December 31, 1962. No 
prior permission is required to make 
this change, you need only attach a 
statement to your return identifying 
the assets to which the election applies. 

Alternative Depreciation Guidelines and 

Rules. — Revenue Procedure 62-21, 
dated July 12, 1962, sets forth alterna- 
tive standards and procedures for de- 
termining depreciation. These guide- 
line lives for guideline classes (broad 
categories not item-by-item) are in 
most cases substantially shorter than 
those previously used. These guide- 
line lives and rules are applicable to 
all depreciable property including 
existing assets as well as new acquisi- 
tions; however, they do not supersede 
existing rules and procedures for any 
taxpayer who wishes to continue to 
use them. 

Taxpayers who wish to use the new 
provisions must use them for all assets 
in a particular guideline class. Tax- 
payers may use class lives equal to or 
longer than the guideline lives for 
3 years and may continue to use them 
thereafter if certain standards are met 
and replacement practices are con- 
sistent with the lives used. 

The depreciation schedule pro- 
vided on the return is to be used for 
reporting depreciation under both 
Revenue Procedure 62-21 and previ- 
ously prescribed rules and standards. 
Although depreciation reported under 
the revenue procedure should be 
shown on the basis of group and guide- 
line class, it is not necessary to disturb 
your present depreciation accounts. 

Revenue Procedure 62-21 is con- 
tained in IRS Publication No. 456 
(9-62). Additional information is 
contained in IRS Publication No. 457. 
These publications may be obtained 
from the Superintendent of Docu- 



ments, Government Printing Office, 
Washington, D.C., 20402, for 25 
cents and 15 cents, respectively. 

Following is a brief description of 
the various methods of depreciation 
which may be used under either 
Revenue Procedure 62-21 or previ- 
ously prescribed rules and standards. 

Straight -Line Method.— To compute, 

add the cost of improvements to the 
cost (or other basis) of the property 
and deduct both the estimated salvage 
value and the total depreciation al- 
lowed or allowable. The depreciation 
deduction is this amount divided by 
the nymber of years of useful life re- 
maining to the asset. 

Declining Balance Method. — A uniform 

rate is applied each year to the re- 
maining cost or other basis of property 
(without adjustment for salvage value) 
determined at the beginning of such 
year, but depreciation must stop when 
the unrecovered cost is reduced to 
salvage value. For property acquired 
before January 1, 1954, or used prop- 
erty whenever acquired, the rate of 
depreciation under this method may 
not exceed one and one-half times the 
applicable straight-line rate. 

Special Rules for New Assets Acquired 
After December 31, 1953.— The cost or 

other basis of an asset acquired after 
December 31, 1953, may be 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. 

(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-digits meth- 
od. — The deduction for each year is 
computed by multiplying the cost or 
other basis of the property ( 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 sum 
would be 15 (5 + 4 + 3 + 2 + 1). For 
the first year five-fifteenths of the cost 
reduced by estimated salvage value 
would be allowable, for the second 
year four-fifteenths, etc. 

(c) Other methods. — A taxpayer 
may use any consistent method which 
does not result at the end of any year 



B-4 



FACSIMILES OF TAX RETURNS, 1963 



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 Ufe. 

Additional First- Year Depreciation.— You 

may elect to write off, in the year 
assets are first subject to depreciation, 
20 percent of the cost (before adjust- 
ments for the investment credit or sal- 
vage value) of the assets if they are 
tangible personal property (e.g., equip- 
ment, machinery, etc.) acquired by 
purchase for use in a trade or business 
or to be held for the production of in- 
come. If the aggregate cost of these 
assets exceeds $10,000 ($20,000 for 
joint return) the additional deprecia- 
tion 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 
Ene of the depreciation schedule rather 
than included on the line used to show 
the regular depreciation of the ^sset. 

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 
personcd 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 persoaal 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 income 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 $1,524 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 
annuily which is excluded from in- 
come because it represents, in efTect, 
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) by certain adjustments for 
earned income. 



CUT ALONG THIS LINE 



Ofher Infernal Revenue publications containing helpful tax informaflon . . . 

They will be available on or about December I and may be obtained from your District Director or by mailing this order blank 

to the Superintendent of Documents, Washington, D.C. 20402. 

[—1 TAX GUIDE FOR SMALL BUSINESS. 1964 Edition. Published an- 
' — nually, this tax guide answers, in plain layman's language, the Fed- 



|—] YOUR FEDERAL INCOME TAX, 1964 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. 144 pages with illustrations. 
Catalog No. T 22.44:964 40 cents per copy 



eral tax questions of Corporations, Partnerships, and Sole Proprietor- 
ships. 144 pages with illustrations. 
Catalog No. T 22.19/2:Sra 1/964 40 cents per copy 



W°a?hinpon.°f>.C. ' 20402 


ORDER FORM. 


U.S. GOVERNMENT PRINTING OFFICB PENALTY FOR PRTVATB USB TO AVOID 
DIVISION OF PUBLIC DOCUMBNT3 'A^MBNT OF POSTAGE, $300 
WASHINGTON, D.C. 20402 








Unclosed find $ Please send me the publications I have 

checked above. 

Name 


OFFICIAL BUSINESS 


RBTUBN AFTER 5 DAYS 






City, State, and Postal ZIP co< 


^ 


City, State, and Postal ZIP code 



Fill in both ports, enclose check or money order and mail in envelope. 



190 



FACSIMILES OF TAX RETURNS, 1963 



SCHEDULE C 
(Form 1040) 



PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(Compute social security self-employment tax on Schedule C-3 (Foim 1040)) 



1963 



Attach this schedule to your income tax return. Form 1040 

Name and address as shown on page 1, Form 1040 



Partnerships, joint ventures, etc., must file on Form 



A. Principal business activity - - — -.; product . 

(Soe separate instructions) (For example: retail — grocer, wholesale 



□nufacturing — fumitiu-e, etc.) 



B. Business name - - — C. Employer Identification Number _ 

D. Business location - - - ,v-— ,- 

(Number and street or rural route) (City or post olHoe) (State) 

E. Indicate method of accounting: D cash; D accrual; D other. F. Did you file an Employer Quarterly Tax Return, Form 941, 
for any quarter of 1963? Q Yes D No. C. Is this business within legal boundaries of city shown on line D? D Yes D No. 

H. Did you own this business on December 31, 1963? D Yes D No. I. How many months in 1963 did you own this business? _ 



Gross receipts orgross sales $ Less: Returns and allowanc es $,, 

Inventory at beginning of year (If different than last year's closing inventory 

attach explanation) 

Merchandise purchased $ -, less cost of any items 

withdravm from business for personal use $ 

Cost of labor (do not include salary paid to yourself) 

Material and supplies 

Other costs (explain in Schedule C-1) 

Total of lines 2 through 6 

Inventory at end of this year 

Cost of goods sold (line 7 less line 8) 

Gross profit (subtract line 9 from line 1) 

OTHER BUSINESS DEDUCTIONS 

Depreciation (explain in Schedule C-2) 

Taxes on business and business property (explain in Schedule C-1) 

Rent on business property 

Repairs (explain in Schedule C-1) 

Salaries and wages not included on line 4 (exclude any paid to yourself) 

Insurance 



Legal and professional fees 

Commissions 

Amortization (attach statement) 

Retirement plans, etc. (other than your share — see instructions) 

Interest on business indebtedness 

Bad debts arising from sales or services 

Losses of business property (attach statement) 

Depletion of mines, oil and gas wells, timber, etc. (attach schedule) . 

Other business expenses (explain in Schedule C-1) 

Total of lines 11 through 25 

Net profit (or loss) (subtract line 26 from line 10). Enter here; online 1, Schedule C-3; and on line 6a, 
page 1, Form 1040 ■ ■ 



SCHEDULE C-1. EXPLANATION OF LINES 6, 12, 14, AND 25 ^^ 


Line No. 


Explanation 


Amount 


Line No. 


Explanation 


An,o.„. Bd 






$ - 

































































































































FACSIMILES OF TAX RETURNS, 1%3 



191 



Schedule C (Form 1040) 1963 



Page 2 



SCHEDULE C-2. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 11 

This schedule is designed for taxpayers using the alternative guidelines and administrative procedures described in Revenue Procedure 
62-21 as well as for those taxpayers who wish to continue using procedures authorized prior to the revenue procedure. Where double 
headings appear use the first heading for the new procedure and the second heading tor the older procedure. 



Gfoup and guideline class 
Description of property 



2 Cost or other basis 



e only to 
. 62-21) 



8. Deprecia 



1. Totals I 

2. Less: Amount of depreciation claimed elsewhere in Schedule ( 

3. Balance — Enter here and on line 11, page 1 

4. Amount of additional first-year depreciation included above 

5. Cost or other basis of fully depreciated assets still in use . . 



INVENTORY QUESTIONS 

1. Was inventory valued at — Cost Q; lower of cost or market Q; other D- 

2. Hove write-downs been made to inventory? Yes Q No Q- 

basis of: 

(a) D Percentage reductions from parts of the inventory 

(b) n Percentage reductions from the total inventory 

(c) □ Valuation of individual items. 

If "a" or "b" is checked, enter the percentage of write-downs %. For 

or "c" enter the dollar amount of write-downs $ 

(If not available, estimate and indicate that the figure is an estimate.) 

3. Was the inventory verified by physical count during the year? 

Yes n No D- K "No," attach explanation of how the closing inventory was determined. 

4. Was there any substantial change in the manner of determining quantities, costs or valuations between the 

opening and closing inventories? Yes D No D- If "Yes," attach explanation. 
NOTE: If a direct answer cannot be given to a queshon, attach explanation. 

EXPENSE ACCOUNT INFORMATION 



If other, attach explanation. 
"Yes," were the write-downs computed on the 



"b; 



Enter information with regard to yourself and 
your five highest paid 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 27, 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.) 

F. A hunting lodge Q, working ranch or farm D. fish- 
ing camp □, resort property □, pleasure boat or 
yacht D- or other similar facility □? (Other than 
where the operation of the facility was your princi- 
pal business.) Q YES n NO 

G. Vacations for you or members of your family, or 
employees or members of their families? (Other 
than vacation pay reported on Form W-2.) 
D YES D NO 



Name 


Expense account 


Salaries and Wages 


Owner 




xxxxxxxxxxxxxx 


1 






2 






3 












5 _.. -. - 







answer to any question is "YES," check applicable 



The leasing, renting, or ownership of a hotel room 
or suite □, apartment D. or other dwelling D- 
which was used by you, your customers, employees, 
or members of their families? (Other than use by 
yourself or employees while in business travel 
stahis.) D YES D NO 

The attendance of members of your family or your 
employees' families at conventions or business 
meetings? D YES D NO 



192 



FACSIMILES OF TAX RETURNS, 1963 



SCHEDULE C-3 
(Form 1040) 



COMPUTATION OF SOCIAL SECURITY SELF-EMPLOYMENT TAX 

Attach this schedule to your income tax return, Form 1040. 
See instructions on page 2. 



1963 



iniornai Kcvt'ijue ot?iviw 

► I£ you had v>rages of $4,800 or more which were subject to social security taxes, do not fill in this page. 

^ Complete only one Schedule C-3; if you had more than one business, combine profits (or losses) from all of your 

businesses on this Schedule. 
^ Each self-employed person must file a separate schedule. 

NAME AND ADDRESS (as shov/n on page 1 oi Form 1040) 



NAME OF SELF-EMPLOYED PERSON 



Social Security 



1. Net protit (or loss) shown on line 27 Schedule C (Form 1040j (Enter combined 
amount if more than one business) 



2. Add to net profit (or subtract from net loss) losses of business property shown on line 

23, Schedule C 

3. Total (or difference) 

4. Net income (or loss) from excluded services or sources included on line 3 

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 partnerships, joint ventures, etc. (other than farming) 

(c) From service as a minister, member of a religious order, or a Christian Science pracUtioner. Enter only 

if you have filed or are filing Form 203 1 

(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 in item F 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 earnmgs subject to social 
security tax is 



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 in 
item G, below 



4,800 



9. Balance (hne 7 less line 8) 

10. Self -employment income — line 6 or 9, whichever is smaller. Enter here and in item H, below 

11, Self-employment tax— If Ime 10 is $4,800, enter $259.20; if less, multiply the amount on hne 10 by 5.4' 

Enter this amount here and on line 1 7, page 1 , Form 1040 



Do not detach 



Important.— The amounts reported on the form below are for your social security account. This account is used in 
figuring any benefits, based on your earnings, payable to you, your dependents, and your survivors. Fill m each 
item accurately and completely. . 



SCHEDULE SE (Form 1040) 
U.S. Treasury Deportmeitt 
Internal Revenue Service 



U.S. REPORT OF SELF-EMPLOYMENT INCOME 

For crediting to your social security account 



1963 



I 


nd.CQle year covered by this return (even though income was received only in pari of year) : 1 
, , , _ _ ,,^,^T rn. ,i,-_._ _ui !„„;„„;„„ iqp.-! ondino _. 


PLEASE DO NOT WRITE IN THIS SPACE 




I! less than 12 months, was short year due to (a) C 
or (c) D Other. 


Death, or (b) Q Change in accounting period. 




BUSINESS ACTIVITIES SUBJECT TO SELF-EMPLOYMENT TAX {Grocery store, restaurant, etc.) 




BUSINESS ADDRESS (number and street, city or post office. State) 

c. 






1 _ SOCIAL SECURITY ACCOUNT NUMBER ^^ 
"• OF PERSON NAMED IN ITEM E BELOW »/" 








_ ENTER AMOUNT i 
r. FROM LINE 6 I 

$ ! 




1 
E. 


PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD 


n 


PRINT OR TYPE HOME ADDRESS (number and streel or rural route) 


ENTER AMOUNT 1 
G. FROM LINE 8, IF ANY 1 


1 


(City or post oHIce, State, and postal ZIP code) 


ENTER AMOUNT 1 
|£_ FROM LINE 10 ; 


u 



FACSIMILES OF TAX RETURNS, 1963 



INSTRUCTIONS FOR SOCIAL SECURITY SELF-EMPLOYMENT TAX 



In general, every individual deriving self-employment income 
during the taxable year from a trade or business carried on by him 
or from a partnership of virhich he is a member is subject to the self- 
employment tax. This computation is mode on lines 1 through 11. 
This lax must be paid regardless of age and even though the 
individual is receivinq social security benefits. 

Ministers, members o£ religious orders, and Christian 
Science practitioners. — Duly ordained, commissioned, or Ucensed 
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 Revenue. The instruc- 
tions on the form set out the provisions of the law which permit 
these forms under certain conditions to be filed to cover ministers, 
and others mentioned above. Do not delay filing your income tax 
return beyond the due date even though you have 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 o! 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 1040. In item B of Schedule SE, enter 
"Employee of foreign government, etc." 

Farm income. — Farmers report farm income and net earnings 
from form self -employment on separate Schedules F and F-1 
(Form 1040). 
EXCLUSIONS 

Income (or loss) from the foUowring 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) that should not be 
taken info account in figuring your self-employment income. 

Doctors of medicine. — Income from the performance of service 
as a doctor of medicine or income from the performance of such 
service by a partnership. 

Christian Science practitioners. — Income from the performance 
of service as a Christian Science practitioner, unless such Chris- 
tian Science practitioner elects by filing Form 2031 to be covered 
by the Social Security Act, as explained above 

Religious services. — Income from the performance of service 
by a duly ordained, commissioned, or licensed mini.ster of a church 
in the exercise of his ministry or by a memt>er of a religious order 
in the exercise of duties required by such order, unless such minister 
or member of a religious order elects by filing Form 2031 to be 
covered by the Social Security Act, as explained above. 

Employees and public officials. — Income (fees, salaries, etc.) 
from the performance of service as: 

(a) a public official, including a notary public; 

(b) an employee or employee representative under the railroad 
retirement system; or 

(c) an employee (except as indicated above). 

Note. — The income of an employee over the age of 18 from 
the sale of newspapers or magazines to an ultimate consumer 
is subject to the self-employment tax if the income consists of 
retained profits from such sales. 

Real estate rentals. — Rentals from real estate, except rentals 
received in the course of a trade or business as a real estate dealer. 
This includes cash end crop shares received from a tenant or 
sharefarmer. 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 earninqs from self-employment on this Schedule. 

Interest and dividends. — Dividends on shares of stock, and 
interest on bonds, debentures, notes, certificates, or other evidences 



Page 2 



of indebtedness, issued with interest coupons or in registered form 
by a corporation, or by a government or political subdivision thereof, 
unless received in the course of a trade or business as a dealer in 
stocks or securities. These amounts should be reported in 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 of a kind which would properly 
be includable 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 

VvTiere 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. V^here 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 27 of each separate Schedule C should be entered on line 6a, 
page 1, Form 1040, and the aggregate self-employment tax (line 
1 1) Schedule C-3 should be entered on line 17, 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 6a, 
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 wife partnership, like other partnerships, 
the distributive share of each should be entered in Part V of Sched- 
ule B (Form 1040), for income tax purposes. For self-employment 
tax 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 partnership's ordi- 
nary income (or loss) for the taxable year of the partnership in 
which he died must be included in the partner's net earnings from 
self-employment. In such cases consult your nearest Internal Rev- 
enue Service office as to 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 office. Your local post office will give you the address. 
Do not delay filing your return beyond the due date. 

Regardless of whether joint or separate returns are filed by 
husband and wife, Schedule SE (Form 1040) must show only 
the name of the one with the self-employment income. 
However, if both had self-employment income, a separate 
Schedule SE must be filed bv each. 



194 



FACSIMILES OF TAX RETURNS, 1963 



SCHEDULE D 

(Form 1040) 



I.S. Treasury Departmenl— Internal Revenue Servi 



GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

Attach this schedule to your income tax return, Form 1040 



1963 



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 




a. Kind of property (if necessary, attach state- 
ment of descriptive details not shown below) 


b. Date acquired 
(mo., day, yr.) 


c. Date sold 
(mo., day, yr.) 


d. Gross sales price 


e. Depreciation 

allowable) since 
acquisition or 
March 1, 1913 

(attach schedule) 


f. Cost or other basis, 
cost of subsequent 

improvemenis (if not 
purchased, attach 
explanation) and 
expense of sale 


g. Gam or loss 
(d plus e less f) 


1. 




















































































2. Enter your share of net short-term gain (or loss) from partnership 






ars (attach stoten 


lent) 




4. Net short-term gain (or loss) from line 


si, 2, and 3.. 










Long-term capital gains and losses — assets held more than 6 months 









































































































Total 


long-term gross 


sales price . . 










C. Enter the full amount of your share of net lonn-term oain for Inssl 


irom partnerships 


and fiduciaries 




7. Capital gain dividends 











9. Combine the amounts shown on lines 4 and 8, and enter the net gain (or loss) here 

10a. I£ 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) the amount on 
line lib, page 1 of Form 1040 computed without regard to capital gains and losses: or (c) $1,000. • 



Part II— GAIN FROM DISPOSITION OF DEPRECIABLE PROPERTY UNDER SECTION 1245 



a. Kind of property (if necessary, attach state- 
ment of descriptive details not shown below) 


b. Date acquired 
(mo., day, yr.) 


c. Date sold 
(mo., day, yr.) 


il. Gross sales price 


e. Cost or other basis, cost of 
subsequent improvements (if 
not purchased, attach expla- 
nation) and expense of sale 
































f. Depreciation allowed (or allowable) since acquisition or 
March 1, 1913 (attach schedule) 


g. Adjusted basis 
(e less sum of f-1 and f-2) 




h. Total gain 


i. Ordinary gain 
(lesser of f-2 or h) 


j. Other gain 


1-!. Prior to January 1,1962 


f-2. After December 31, 1961 










































2. Total ordinary gain. Enter here and on line 


3, Part IV 




^^^^» 


3. Total other gain. E 
is combined with otir 


nter here and on line 5, 
er gains and losses fron: 


Part I; however, if the gains do not exceed the losses when this amount 
section 1231 property enter the total of column j on line 1, Part III. . 





FACSIMILES OF TAX RETURNS, 1963 



Schedule D (Form 1040) 1963 



195 

Page 2 



Part III— PROPERTY OTHER THAN CAPITAL ASSETS 


a. Kind of property (if necessary, attach state- 
ment of descriptive details not shown below) 


b. Date acquliad 
(mo., day. yi.) 


e. Date sold 
(mo., day, yr.) 


d. Gross sales price 


e. Depreciation 

allowed (or 
allowable) since 

Ma''rc'h"l'.''r913 
(attach schedule) 


t. Cost 01 other basis, 
cost of subsequent 

ImpiovemenU (if not 
purchased, attach 

expense ol sale 


g Gain or loss 
(d plus e less 1) 


1. Enter gain from line 3, Part II 




























































2. Enter your share of non-capital gain 
1. Net gain (or loss) from lines 1 and 2. 






Enter here and on line 2, Part IV • 





Port IV— TOTAL GAINS OR LOSSES FROM SALE OR EXCHANGE OF PROPERTY 



1. Net gain (or loss) from either line 10b or 11, Part I. 

2. Net gain (or loss) from line 3, Part III 

3. Total ordinary gain from line 2, Part II 

4. Total net gain (or loss), combine lines 1, 2, and 3. 



Enter here and on line 6b, page 1 of Form 1 040 . 



COMPUTATION OF ALTERNATIVE TAX 

It will usually bo to your advantage to use the alternative tax if the net long-term capital gain exceeds the net short-term capital loss, or il there 
Is a net long-term capital gain only, and you are filing (a) a separate return with taxable income exceeiiing $18, OCX), 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 Une lid, page I of Form 1 040 

2. Enter amount from line 1 Oa, Part I on reverse side 

3. Subtract line 2 from line I 

4. Enter tax on amount on line 3 (use applicable tax rote schedule on page 9 of Form 1040 instructions) 

5. Enter 50% of hne 2 

C. Alternative tax (add lines 4 and 5). If smaller than the tax figured on the amount on line Ud, page 1 of Form 

1040, enter this alternative tax on line 12, page 1 of Form 1040 



INSTRUCTIONS— (References or 

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 toxpayer (whether or not connected with his 
trade or business) but does NOT include — - 

(a) stocic in trade or other property of a kind properly includible 
in his inventory if on hand at the close ol the taxable year; 

(b) property held by the taxpayer primarily lor sole to cus- 
tomers in the ordinary course of his trade or business; 

(c) property used in the trade or business of o character which 
is subject to the allowance for depreciation provided in 
section 167; 

(d) real property used in the trade or business of the taxpayer; 

(e) certain government obligations issued on or aher March 1, 
1941, at a discount, payable without interest and maturing 
at a fixed date not exceeding one year from dote ol issue; 

(f) certain copyrights, literary, musical, or artistic composi- 
tions, etc.; or 

(g) accounts and notes receivable acquired in the ordinary 
course of ti-ade or business lor services rendered or from 
the sale o( property referred to in (a) or (b) above. 

Special rules apply todeolers in securities lor determining capital 
gain or ordinary loss on the sale or exchange ol securities. Certain 
real property subdivided for sale may be treated as capital assets. 
Sections 1236 and 1237. 

If the totol 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 poid to the employee in 
one taxable year, on account ol the employee's seporotion from 
service, the aggregate amount ol 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(q).) 

Gain on sale ol depreciable property between husband and wife 
or between a shareholder and a "controlled corporation" shall be 
treated as ordinary gain. 

Gains and losses from transactions described in section 1231 
(see below) shall be treated as gains and losses from the sole or 
exchange ol capital assets held lor more than 6 months if the total 
of these gains exceeds the total ol these losses. II the total ol 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 
(Instructions continued on 



e to the Internal Revenue Code) 

of capital ossets. Thus, in the event of a net gain, all these trans- 
actions should be entered in Port I of Schedule D. In the event of 
o nel loss, all these transactions should be entered in Part III 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, ol land (includ- 
ing in certain cases unharvested crops sold with the land) 
and depreciable property il they are used in the trade or 
business ond held lor more than 6 months, 

(b) sale, exchange, or involuntary conversion of livestock held 
for draft, breeding, or dairy purposes (but not including 
poultry) and held lor 1 year or more, 

(c) the cutting of timber or the disposal of timber or coal to 
which section 631 applies, and 

(d) the involuntary conversion ol capital assets held more than 
6 months. 

See sections 1231 and 631 for specific conditions applicable. 

Gains from section 124S property (Part II). — Use this part to re- 
port any gain from the disposition ol depreciable (a) personal property 
(other than livestock) including intangible personal property; and 
(b) tangible real property (except for buildings and their structural 
components) il used as an integral part of manufacturing, produc- 
tion, or extroction, or of furnishing transportation, communications, 
electrical energy, gas, water, or sewage disposal services, or used 
as a research or storage facility in connection with these activities. 

See section 124S (b) for exceptior\s and limitations involving; 
(a) disposition by gilt; (b) transfers at death; (c) certain tax-free 
transoctions; (d) like kind exchanges, involuntary conversions; 
(e) soles or exchanges to effectuate FCC policies and exchanges to 
comply with S.E.C. orders; and (f) property distributed by a part- 
nership to a partner. 

Basis. — In determining gain or loss in case of property acquired 
after February 28, 1913, use cost, except as specially provided. 
The cost or other basis of property which qualifies for the investment 
credit must be reduced by an amount equal to 7 percent of the quali- 
fied investment whether the credit is token or not. The basis of 
property ocquired by gift after December 31, 1920, is the cost or 
other basis to the donor in the event of gain, but, in the event of loss, 
il is the lower ol either such donor's basis or the fair market value 
on date of gift. II a gift tax was paid with respect to property 
reverse side of duplicate) 



196 



FACSIMILES OF TAX RETURNS, 1963 



SCHEDULE D 
(Form 1040) 



U.S. Treasury Departrr 



-Internal Revenue Service 



mm AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

Attach this schedule to your income tax return. Form 1040 



1963 



Name and addr^.=:c as shown on page 1 oi Form 1040 



Port I— CAPITAL ASSETS 



Short-term, capiial gains and losses — assets held not more than 6 months 




a. Kind of pfoperty (if necoss.orv. atisch stnto- 
ment of descfip!;vo details not showi: below) 


b. D3lp ncq-ji.od 
(mD.,(Jay, yr.) 


c. Date sold 
(mo., day, yr.) 


d. Gross sales price 


e. Depreciation 

allowed (or 

allowable) since 

acquisition or 

March 1, 1913 

(attach schedule) 


f. Cost or other basis, 

cost of subsegueni 
improvements (if not 
purcnased, attach 
explanation) and 
expense of sale 


g. Gain or loss 
(d plus e less t) 


1. 




















































































2. Enter your shore cf net short-term gain (or loss) from partnership 

3. Enter unused capital loss carryover from 5 nrecedinn tn:rnhlp vf= 






ars (attach staten 


aent) 




4. Net short-term gain (or loss) from line 


sl, 2, and 3. . 









Long-term capital gains and losses — assets held r 


nore than 6 months 




5. Enter gain from line 3, Part II 






































































































Total 


long-term gross 


sales price. . 










6. Enter the full amount of your share of net long-term gain (or loss) 






7. Capital gain dividends 






8. Not long-term gain (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 

lOo. Kline 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. Ii lino 9 shows a LOSS — Enter here the smallest of the following: (a) the amount on line 9; (b) the amount on 
ime 1 lb, page 1 of Form 1040 computed without regard to capital gains and losses; or (c) $1,000 . o 



Part II— GAIN FROM DISPOSITION OF DEPRECIABLE PROPERTY UNDER SECTION 1245 



a. Kind of property (if necessary, attach state- 
ment of descriptive details not shown below) 


b. Date acquired 
(mo., day. yr.) 


c. Date sold 
(mo., day. yr.) 


d. Gross sales price 


e. Cost or other basis, cost of 
subsequent improvenie.its (if 
not purchased, attach expla- 
nation) and expense of sale 


1. 






































f. Depreciation allowed (or allowable) since acquisition or 
March I, 1913 (attach schedule) 


g. Adjusted basis 
(e less sum of 1-1 and f-2) 


h. Total gain 
(d less g) 


1. Ordinary gain 
(lesseroff-2orh) 


j. Other gain 
(h less 1) 


f-1. Prior to January I, 1962 


f-2. After December 31, 1961 






















































3, Part IV 




l?s:- 


3. Total other gain. E 
is combined with oth 


nler here and on line 5, 
er gains and losses from 


Part I; however, ii the gains do not exceed the losses when this amount 
section 1231 property enter the total of column j on line 1, Part III. . 





FACSIMILES OF TAX RETURNS, 1963 



Schedule D (Form 1040) 1963 



197 

Page 2 



Part III— PROPERTY OTHER THAN CAPITAL. ASSETS 






a. Kind of properly (if necessary, attach state- 
ment of descriptive details not shown below) 


b. Date acquired 
(mo., day. yi.) 


c. Date sold 
(mo., day, yi.) 


d. Gross sales price 


e. Depreciation 

allowed (or 
allowable) since 

March I 1913 
(attach schedule) 


f. Cost or other basis, 
cost of subsequent 

improvements (if not 
purchased, attach 
explanation) and 
expense of sale 


I. Gain or loss 
(d plus e less 


1. Enter gain from line 3, Part II 




























































2. Enter your share of non-capital gain for loss) from oartnershins and fiduciaries 






3. Net gain (or loss) from lines 1 and 2 


. Enter here 


and on line 2, 


Part IV 





Part IV— TOTAL GAINS OR LOSSES FROM SALE OR EXCHANGE OF PROPERTY 



1. Net gain (or loss) from either line 10b or 1 1, Part I. 

2. Net gain (or loss) from line 3, Part III 

3. Total ordinary gain from line 2, Part II 

4. Total net gain (or loss), combine lines 1, 2, and 3. 



Enter here and on line 6b, page 1 of Form 1040. 



COMPUTATION OF ALTERNATIVE TAX 

It will usually be to your advantage to use the alternative tax il the net long-term capital gain exceeds the net short-term capital loss, or if 
there is a net long-term capital gain only, and you are filing (a) a separate return ivith tai^able income eKceoding $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 vrith taxable income 
exceeding $24,000. 



1. Enter the amount from Una 1 Id, page 1 of Form 1040 

2. Enter amount from line 10a, Part I 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 1 Id, page 1 of Form 
1040, enter this alternative tax on line 1 2, page 1 of Form 1040 



INSTRUCTIONS (Continued 

received by gift, see section 1015 (d). Generally, the basis of prop- 
erty acquired by inheritance is the fair market value at the date of 
death. For special cases involving property acquired from a dece- 
dent, see section 1014. 

In the case of a sale or exchange of an automobile, personal resi- 
dence and other property not used in your trade or business, or not 
used for the production of income, the basis for determining gain is 
the original cost plus the cost of permanent improvements thereto. 
No losses are recognized for income tax purposes on the sale and 
exchange of such properties. 

Installmont sales. — ^If you sold personal property for more than 
$1,000 or real property regardless of amount, you may be eligible 
to report any gain under the installment plan if (1) there is no pay- 
ment in the year of sale, or (2) the payments in the year of sale do 
not exceed 30% of the selling price. Contact any Internal Revenue 
Service office for more complete information. See section 453. 

Sale o£ personal residence. — Tax on a portion or all of the gain 
from the sale of your principal residence may be deferred if: 

(a) within 1 year after (or before) the sale, you purchase an- 
other residence and use it as your principal residence; or 

(b) within 1 year after (or before) the sale, you begin con- 
struction of a new residence and use it as your principal 
residence not later than 18 months after the sale. 

Contact your nearest Internal Revenue Service office for full details 
or to obtain Form 2119 which may be used to report the sale or ex- 
change or to figure 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. 

Nonbusiness debts. — If a debt, such as a personal loan, becomes 
totally worthless within the taxable year, the loss resulting therefrom 
shall be considered a loss from the sale or exchange, during the 
taxable year, of a capital asset held for not more than 6 months. 
Enter such loss in column (g) 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 vrith 
interest coupons or in registered form and (b) a debt acquired in 
your trade or business. 



fsrom reverse side of original) 

Limitation on allowable capital losses. — If line 9, Part I, 
shows a net loss, the loss shall be allowed as a deduction, only to the 
extent of the smaller of (1) line lib, page 1, Form 1040 computed 
without capital gains (losses), (or line 9 if tax table is used) or (2) 
$1,000. The excess of such allowable 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 1963 by prior year loss 
carryovers, use any capital loss carryover from 1958 before using 
any such carryover from 1959 or subsequent years. Any 1958 
carryover which cannot be used in 1963 must be excluded in de- 
termining total loss carryover to 1964 and later 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 

Losses in transactions between certain persons. — No deduc- 
tion is allowable for losses from sales or exchanges of property 
directly or indirectly between (a) members of a family, (b) a cor- 
poration and an individual (or a fiduciary) owning more than 50 
percent of the corporation's stock (liquidations excepted), (c) a 
grantor and fiduciary of any trust, (d) a fiduciary and a beneficiary 
of the same trust, (e) a fiduciary and a fiduciary or beneficiary of 
another trust created by the same grantor, or (f) an individual and 
a tax-exempt organization controlled by the individual or his 
family. Partners and partnerships see section 707(b). 

Long-term capital gains from regulated investment com- 
panies. — Include in income as a long-term capital gain the amount 
you are notified on 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 Una 1, page 1, Form 1040. Enter such amount 
in column (a) and write "Credit from regulated investment com- 
pany" in the "Where employed" column. The remaining 75 
percent should be added to tha basis of your stock. 



198 



FACSIMILES OF TAX RETURNS, 1963 



SCHEDULE F 
(Form 1040) 



SCHEDULE OF FARM INCOME AND EXPENSES 

(Compute social security self-employment tax on Schedule F-1 (Form 1040)) 

Attach this schedule to your income tax return, Form 1040 



1963 



Name and address as shown on Form 1 040. 



Business name and address 

Location of farm(s) and number of acres in each farm . 



Employex identification nunib«r 



FARM INCOME FOR TAXABLE YEAR— CASH RECEIPTS AND DISBURSEMENTS METHOD 



PART I. Report receipts from sale of livestock held primarily (or sale in the applicable column below. (Do not include other sales o( livestock held for draft, breeding, or dairy 
purposes: report such sales on Schedule D (Form 1040)) 


SALES OF MARKET LIVESTOCK AND PRODUCE RAISED AND HELD PRIMARILY FOR SALE 


OTHER FARM INCOME 


Kind 


Quantity 


1. Amount 


Kind 


Quantity 


2. Amount 


Items 


3. Amount 


Cattle 




^ - - 


Eggs 

Meat prcxlucts . . . 




$_ 


Mdse. rec'd for produce 

Machine work 


$ 
































Wool 






Wood and lumber 

Other forest products 




Poultry 






Honey 








Bees 






Sirup and sugar. 
Other (specify): 






Patronage dividends, rebates 




Grain 












Hay 










Agricultural program pay- 
ments 




Cotton 


























Other (specify): 




Vegetables 






























Dairy products. 
Total of c 
















olumns 1 


2, and 3. Ent 


3r here and on line 


1 of Part 


IV below 


$ 



SALES OF PURCHASED LIVESTOCK AND OTHER ITEMS PURCHASED FOR RESALE 



a. Description 


b. Date acquired c. Amount received 


d. Cost or other basis 


e. Profit (or loss) 






$ 


5 


$ 








































Totals (enter amount from column e, on line 2 of Part IV below) 




$ 


$ 


$ 



(Do not include personal or living 



FARM EXPENSES FOR TAXABLE YEAR ( 

expenses or expenses not attributable to production of farm income, such as 



taxes, insurance, repairs, etc., on your dwelling) 



Items 


1. Amount 


Items 


2. Amount 


Items 


3. Amount 


Labor hired 


$ 


Veterinary, medicine. . . 
Gasoline, hiel, oil 


' 


Retirement plans, etc. 
(other than your share- 
See instructions) 








$ 








Feed purchased 

Seed, plants purchased. 
Fertilizers lime 





Taxes 
















Utilities 










- 
























Conservation expenses . 
lere and on line 4 of Part 








Total of columns 1, 2, and 3. Enter 
(accrual method) 


IV below (cash method) or line 6, Part VII 


$ 



PART IV. 



SUMMARY OP INCOME AND DEDUCTIONS-CASH RECEIPTS AND DISBURSEMENTS METHOD 



1. Sale of livestock and produce raised 

and other farm income 

2. Profit (or loss) on sale of purchased live- 

stock and other purchased items. . . . 
3. Gross profits* 



4. Farm expenses (from Part III) . . 

5. Depreciation (from Part V) 

6. Other farm deductions (specify): 



Total deductions. 



8. Net farm profit (or loss) (subtract line 7 from line 3). Enter here and on line 6c, page 1, Form 1040. Make 
your computation of self -employment income and the self -employment tax on Schedule F-1 



•Use this amount ior optional method oi computing net eaniings from eeli-employment. (See line 3. Schedule F-1 {Form 1040)) 



FACSIMILES OF TAX RETURNS, 1963 



Schedule F (Form 1040) 1963 



Page 2 



PART V. DEPRECIATION (see inslrucUoiu) (Do not Include property you and your family occupy as a dwelling, its furnishings, and other items used for personal purposes) 
This schedule is designed for taxpayers using the alternative guidelines and administrative procedures described in Revenue Procedure 
62-21 as well as for those taxpayers who wish to continue using procedures authorized prior to the revenue procedure. Where double 
headings appear use the first heading for the new procedure and the second heading for the older procedure. 



1. Group and guideline class 

OR 

Description of property 


2. Cost or other basis 
at beginning of year 

Cost or other basis 


3. Asset additions 
in year (amount) 

Date acquired 


4. Asset retirements 
in year (amount) 

(applicable only to 
Rev. Proc. 62-21) 


5. Depreciation 

allowed or allowable 

in prior years 


6. Method 

of 
Computing 
Depreciation 


7. Class 

life 

- OR — 

Rale (%) 

or life 


8.Depr.^o„for 


































































































































































































































Total cost or other basis. . 








1. Total depreciation (enter 


on line 5 of Part IV (cash method) or line 7, Part VII (accrual method)) 


$ 


2. Amount of additional first-year depreciation included above 




3 


3. Cost or other basis of full^ 


depreciated ass 


=ts still in use . . . 











PART VI. 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 beginnin 


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 


Amount received 


Quantity 


Inventory value 






$ 




$ - 








$ 




$ 






































































































































































































Totals (enter here and in 
Part VII below) . . 


$ 

(Enter on line 3) 




$ 

(Enter on line 4) 








$ 




$ 






(Enteronlinel(b)) 


(Enteronlinel(a)) 



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. 


$.. . - 




6. Farm expenses(fromPart III) 


$ 


















8. Other farm deductions 












Total of line 1 (c) 






2. Total 


$ 




















3. Inventory of livestock, crops, and prod- 
ucts at beginning of year 


$ 


















5. Gross profits (subtract the sum of lines 3 and 4 from line 2) * . 


$ 




9. Total deductions 


$ 




10. Net farm profit (or loss) (subtract line 9 from Ime 5). Enter here and on line 6c, page 1, Form 1040. Make 
your computation of self -employment income and the self-employment tax on Schedule F-I 


$ 





I ior optional method ol compubng r 



I seU-employraent. (See line 3, Schedule F-1 (Form 1040)) 



200 



FACSIMILES OF TAX RETURNS, 1963 



SCHEDULE F-1 

(Form 1040) 



COMPUTATION OF SOCIAL SECURITY SELF-EMPLOYMENT TAX 
ON FARM EARNINGS (For social security) 

Attach this schedule to your income tax return, Form 1040 
(See insttuctions — page 2) 



1963 



^ If you had wages of $4,800 or more which were subject to social security taxes, do not fill in this page. 

^ 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) 



Social Security Number 

I 



MM 



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 (Une 3, below) by a farmer (1) whose GROSS profits are $1,800 or less, or (2) whose GROSS profits 
ore more than $1,800 and NET profits ore less than $1,200. If your GROSS profits from farming are not more than $1,800 and 
you elect to use the optional method, you need not complete lines 1 and 2. 



Computation Under Regular Method 

1. Net form profit (or loss) from: 

(a) Line 8, page 1, Schedule F (cash method), or line 10, page 2 (accrual method) 

(b) Farm partnerships 

2. Net earnings from self-employment from farming. Add lines 1 (a) and (b) 

Computation Under Optional Method 

3. 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 farming are the total of the gross profit 
Schedule F (accrual method), plus the distributive share of gross pr 

If line 2 (or line 3, if you choose the optional method) is under $400, do not fill in rest of page. 



800 



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 in 
item G of Schedule SE below 

6. Balance (line 4 less line 5) 

7. Self-employment income. Enter here and in item H 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 hne 7 is $4,800, enter $259.20; if less, multiply the amount on line 7 by 5 

Enter this amount here and on line 1 7, page 1, Form 1040 



Do not detach 



Imporionl.— 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. 



Internal Revenue Service 



U.S. REPORT OF SELF-EMPLOYMENT INCOME 

For crediting to your social security account 



1963 



1 part of year): 



Indicate year covered by this return (even though income was receiv 

_ Calendar year 1963n; or other taxable year beginning 1963, ending 

*• If less than 12 months, was short year dueto (a) D Death, or (b) D Change in accounting period. 

(c) Pother. 



FAEM ACTIVITIES SUBJECT TO SELF-EMPLOYMENT TAX (Raising livestock, custom horvesting. 



FARM ADDRESS (rural route, post ofhoe. State) 



SOCIAL SECURITY ACCOUNT 
D. NUMBER OF PERSON NAMED 
IN ITEM E BELOW 



PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD 



PRINT OR TYPE HOME ADDRESS (number and-streot. or rural route) 



(City or town, State and postal ZIP code) 



PLEASE DO NOT WRITE IN THIS SPACE 



CHECK HERE IF YOU USE I I 
OPTIONAL METHOD I I 



ENTER AMOUNT FROM 
F. LINE 2 (LINE 3 

IF OPTION USED) ... $ 



ENTER AMOUNT 
G. FROM LINE 5, 
IF ANY 



ENTER AMOUNT 
I. FROM 

UNE 7 $ 



FACSIMILES OF TAX RETURNS, 1963 



201 



Page 2 



SOCIAL SECURITY SELF-EMPLOYMENT TAX INSTRUCTIONS 



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 shore 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 shore of the 
crop or livestock produced, or the proceeds thereof, is con- 
sidered to be an independent controctor ond o self-employed 
person rather than on employee. His net earnings should be 
reported on Schedules F ond F-1 (Form 1040) for income tax ond 
self-employment tox purposes. 

Form rentals. — Rental income from a form counts for social 
security purposes if the arrangement provides for moterial 
participation by the landlord ond he does participate materially 
in the production of the crop or livestock or in the management 
of the production of one or more form products. Such rental 
income is form earnings and should be reported on page I or 2 
of Schedule F. "Moterial porticipotion" meons the taking of 
on importont part in the octuol production or in the making of 
manogement decisions. If there wos no material porticipotion, 
report such rental income in Port 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 sustoined in one trode or 
business will operote to reduce the income derived from another 
trode or business. In such cases, use both Schedule F (Form 
1040) and Schedule C (Form 1040) to determine net profit from 
the form ond nonform activities, respectively. Moke the com- 
bined computotion of self-employment tox on poge 1 of Sched- 
ule C-3 (Form 1040). Fill in Schedule F-1 (Form 1040) through 
line 3. 

JOINT RETURNS 

Where husband and wife file a joint income tox return, 
page 1 of this Schedule should show the nome of the one with 
self-employment income from farming. Where husbond and 
vrife each hod self -employment income, a separate Schedule F-I, 
or a separate Schedule C-3, whichever is oppropriate, must be 
filed by eoch. However, the total of the omounts shown as 
profit (or loss) from all businesses should, for income tox pur- 
poses, be reported on line 6o or 6c, on poge 1 , Form 1 040, and 
the combined self -employment tax should be entered on hne 17, 
page 1, of Form 104(3. 

COMMUNITY INCOME 

For the purpose of computing net earnings from self-employ- 
ment (but not for income tax), if any of the income from o trade 
or business is community income, oil the income from such 
trade or business is considered the income of the husband unless 
the vrife exercises substantially all the monogement and con- 
trol of the trade or business, in which cose all of such income 
is considered the income of the wife. (Also see instructions on 
partnerships which follow.) 



If seporote income tox returns are filed by husband and 
wife, Schedules F and F-1 or Schedules C and C-3, whichever 
are appropriate, must be ottoched 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 6a or line 6c, page 1, Form 
1040} on the basis of the community property lows. 

PARTNERSHIPS 

In computing his combined net eornings from self-employment, 
a partner should include his entire share of such earnings from 
a partnership including ony guoronteed payments. No part of 
that share may be oUocated to the partner's wife (or husband) 
even though the income may, under State low, be community 
income. However, in the case of o husbond and wife form 
partnership, like other partnerships, the distributive share of 
each must be entered as portnership income in Port V of Sched- 
ule B for income tox purposes, ond on line Kb), poge 1, of 
seporote Schedule F-1 for self -employment tox purposes. (Use 
separate Schedule C-3, to report nonform income for social 
security purposes.) 

Note: If a member of o continuing partnership dies, a por- 
tion of the deceosed partner's distributive shore of the partner- 
ship's ordinary income (or loss) for the toxoble year of the 
partnership in which he died must be included in the partner's 
net earnings from self-employment. In such coses consult your 
nearest Internal Revenue Service office as to how to report. 

EXCLUSIONS FROM SELF-EMPLOYMENT 

In determining the omount of net form earnings from self- 
employment the following items should be excluded; 

Real estate rentals. — Rentals from real estate, including any 
personal property thot is leased with the land. This includes rent- 
als received in cosh or crop shares. These amounts should be re- 
ported in Port IV of Schedule B. See, however, "Form Rentols" 
under "Shore-Farming Arrangements" on this page. 

Property gains and losses. — Gains and losses from the sale, 
exchange, or involuntary conversion of capitol assets and 
other property which is not held primorily for sole to customers. 
These amounts should be reported on separate Schedule D 
(Form 1040). 

Net operating losses. — In determining the net eornings 
from self-employment, no deduction for net operating losses of 
other years shall be allowed. Such deduction should be entered 
on line 3, Port 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- 
putotion of net form earnings from self-employment should be 
eliminated from line 2 and an explanation attached. 

SCHEDULE SE (FORM 1040) 

Schedule SE, which is the lower portion of page 1 of Sched- 
ule F-1, provides the Social Security Administrotion with the in- 
formotion on self-employment income necessory for computing 
benefits under the sociol security progrom. 

To assure proper credit to your account, enter your name 
and sociol security occount number on Schedule SE (Form 1040) 
exactly as they are shown on your sociol security cord. If you 
do not hove a social security occount number, you must get one. 
These account numbers are obtainable from ony Social Security 
district office. Your local post office will give you the address. 
Do not deloy filing your return beyond its due dote. 

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 self-employment income, 
a separate Schedule SE must be filed by each. 



202 



FACSIMILES OF TAX RETURNS, 1963 



INSTRUCTIONS FOR SCHEDULE F (FORM 1040)— 1963 

The term "farm" does not include the cultivating or operating of a farm lor recreation or pleasure, 
the result of which is a continual loss from year to year. 
CASH RECEIPTS AND DISBURSEMENTS METHOD : short life or small cost such as shovels, rakes, etc. Amounts paid for 

A farmer using the cash receipts and disbursements method shall | replacements of, or additions to, farm machinery, farm buildings, or 
include in his income for the taxable year (1) the amount of cash and i other farm equipment of a permanent nature are not deductible. ' 
the value of merchandise or other property received from the sale of j Utilities. — The farm share of the expenditures for water rent, 
livestock and produce which were raised during the taxable year or electricity, telephone, etc. Do not deduct personal expenses, 
prior years, (2) the profits received from the sale of any livestock and Fertilizers and lime.— These and similar materials may be either 

other items which were purchased, and (3) income received from all capitalized or deducted as an expense. 

other sources. Farm expenses will be the actual amounts paid out Supplies purchased. — Cost of twine, spray materials, poisons, 

during the taxable year plus deductions such as depreciation, etc. disinfectants, cans, barrels, baskets, egg cases, bags, etc. 

ACCRUAL METHOD Taxes.— State and local taxes. Do not deduct Federal income 



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 expenses will be the actual expenses incurred 
during the year, whether paid or not. 

Farmers who compute income on an accrual method and use inven- 
tories may value their inventories according to the "farm-price 
method," in addition to other methods, which provides for the valua- 
tion of inventories at market price less direct cost of disposition. 
Farmers raising livestock may value their inventories of animals 
according to either the "form-price method" or the "unit-livestock- 
price method." 

INCOME 

All farm income from whatever source must be reported in Schedule 
F or in Schedule D (Form 1040). Anything of value received instead 
of cash, such as groceries received in exchange for produce, must 
be treated as income to the extent of its market value. The value of 
farm produce consumed by the farmer and his family need not be 
reported as income, but expenses incurred in raising such produce 
must not be claimed as deductions. Recoveries from insurance on 
growing crops should be included. If you rent all or a part of your 
crop land on a crop share basis, report the crop shares received as 
rental income only for the year in which they are reduced to money, 
or its equivalent. If you received rental income from the operation 
of a form and did not materially participate in its operation, report 
the income in Part IV of Schedule B (Form 1040). 

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. 

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 received. 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 established to the 
contrary. However, any revolving fund certificate, retain certificate, 
letter of advice, or similar document, which is payable only in the 
discretion of the cooperative association, or which is otherwise sub- 
ject 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 accounting method. Dividends re- 
ceived on purchases of capital assets or depreciable property used 
in farming ore 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. With respect to 
patronage dividends received for patronage occurring in a taxable 
year of a cooperative organization beginning after December 31, 
1962, see section 1385 of the Internal Revenue Code and the regu- 
lations thereunder. 

Report sales, exchanges, or involuntary conversions of capital 
assets and other property in separate Schedule D (Form 1040). 
EXPENSES AND OTHER DEDUCTIONS 

In general, a farmer is entitled to deduct from gross income as 
necessary expenses all amounts actually expended in carrying on 
the business of farming, except those which represent capital invest- 
ment. Some of these expenses are: 

Labor hired. — Amounts paid for regular farm labor, piecework, 
contract labor, and other forms of hired labor. Do not deduct the 
value of your own labor or that of your wife or family. Only that 
part of the board which is purchased for hired labor should be de- 
ducted. The value of products furnished by the farm and used in 
the board of hired labor is not deductible. However, the cost of 
rations purchased for laborers or sharecroppers 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. 

Repairs and n\aintenance. — Amounts expended for repairs and 
maintenance of farm buildings (except your dwelling), of fences, 
drains, and other farm improvements, and for repairs and main- 
tenance of farm machinery and equipment; cost of ordinary tools of 



taxes; estate, inheritance, legacy, succession, and gift taxes; nor 
taxes assessed for any improvement or betterment. Do not deduct 
taxes on your dwelling or household property and other taxes not 
related to the business of farming. 

Insurance. — Cost of all insurance on farm buildings (except your 
dwelling) and on improvements, equipment, crops, and livestock. 

Rent of farm, part of farm, or pasture. — Rent paid in cash. 
A tenant farmer paying rent to his landlord in the form of crops raised 
on the farm (under a crop share agreement) may not deduct as rent 
the value of the crop given to the landlord, but the tenant may deduct 
all amounts paid by him in raising the crop. 

Conservation expenses. — You may deduct certain expenditures 
made by you (including any amount paid on any assessment levied 
by a soil or water conservation or drainage district to defray expendi- 
tures made by such district) for soil or water conservation and the 
prevention of erosion if such expenditures are in respect of land used 
by you in your business of farming. 

The allowable deduction for any one year may not exceed 25 per- 
cent of your gross income from farming, but any excess may be carried 
over to succeeding years with the some limit applying to those years. 

To claim a deduction for these expenditures you must (a) elect to 
do so for the first taxable year for which such expenditures are paid 
by claiming such deduction on your return; or, (b) secure consent 
from the District Director of Internal Revenue for any other year. 
Once you have elected to do so, you must continue to treat such 
expenditures as deductions in all future taxable years unless you 
secure consent from the District Director to change. 

Retirement plans, etc. (other than your share). — -Enter deduc- 
tion for contributions to or under a pension, profit sharing, annuity, 
or bond purchase plan, and compensation under a deferred pay- 
ment plan for your employees on the line provided in column 3, Part 
III. If the plan includes you as a self-employed individual, enter 
your share on line 8, page 1, Form 1040 and attach Form 2950SE. 
For other plans attach Form 2950 (optional in the first year — see 
instructions for that form). 

Other farm expenses. — Include such items as advertising, station- 
ery, stamps, account books, other office supplies, travel, and similar 
farm expenses. 

You may deduct expenditures in clearing land to make it suitable for 
farming. This deduction is limited to 25% of taxable income from 
farming, or $5,000 whichever is lesser. 

Depreciation. — Allowance for depreciation of buildings, improve- 
ments, machinery, or other farm equipment of a permanent nature. 
Similar assets may be grouped together as one item for reporting 
purposes in the depreciation schedule on Schedule F. In computing 
depreciation do not include the value of farm land or land on which 
farm buildings are located. Do not claim depreciation on livestock 
or any other property included in your inventory. Depreciation, 
however, may be claimed on livestock acquired for work, breeding, 
or dairy purposes which are not included in your inventory of livestock 
purchased or raided for sale. See page B-3 of the instructions for 
Form 1040 for methods of computing depreciation. The depreciation 
instructions also discuss the alternative standards and procedures 
for use in determining depreciation under Revenue Procedure 62-21 . 
While not mandatory, the adoption of these procedures will, in most 
cases, prove to be to the taxpayer's advantage. 

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; 
for animals purchased and lost by death, the cost less depreciation 
allowed or allowable is deductible to the extent the loss is not com- 
pensated by insurance or otherwise. Do not deduct personal losses. 

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 instructions for Form 1040. 

Additional information available. — More information and illus- 
trative examples are contained in I.R.S. Publication No. 225, Farmer's 
Tax Guide. This booklet may be obtained free of charge from your 
county agricultural agent or any Internal Revenue Service Office. 



FACSIMILES OF TAX RETURNS, 1963 



KORM 3468 

U.S Tieasuiy DepartmenI 
Internal Revenue Service 



CO^.PUT^IIOH OF INVESTMENT CREDIT— 1963 



or taxable year besinnins- 



1963,endin3.. 



TO BE AHACHED 

TO YOUR 

TAX RETURN 



Name (as shown on pose 1 oi your tax return} 
Address (number and street) 



City or town, and Stale 



1. QualiFied investment in new or used property 

NOTE: Include your share of investment in property by a partnership, estate, trust, small business corporation, or lessor. 


Type of 

property 


Line 


L„<'vl„ 


, (2) 
Cost or basis 


(3) 

Applicable percentage 


QualiRBilnvestment 
(column 2 x column 3) 




(a) 


4to6 




33% 




NEW 

PROPERTY 


Cb) 


6to8 




66% 






(e) 


8 or more 




100 




USED 


(d) 


4 to 6 




331/3 




PROPERTY 

limltation'see 
instructions) 


(e) 


610 8 




66% 




(0 


8 or more 




100 




2. Total qualified investment— add lines 1(a) throush (0. 

3. Tentative investment credit— 7% of line 2 (for public u 

4. Carryback and carryover of unused ctedilfs) (attach s> 






tility property, enter 3% of lin 
itement) 


e 2) 








5. TOTAL (line 3 plus line 

COMPL 

6. (a) Individuals (enter am 


4) 






TATION OF TAX FOR PURPOSES OF LIMITATION 

ounf from line 12. Daqel.Fom 1040^ 1 




(b) Estates and trusts (enter amount from line 25 or 26 

(c) Corporations (enter amount from line 5. Tax Comp 


pose 1, Form 1041) i 




.Inllon <:rh»,l..l» Fnnn 1190) 


............... ...j 










L«ss:(a)Fore>3nfaxoe 

(b) Dividends rece 

(c) Retirement incc 

(d) Total (a 
8. Balance (line 6 less line 7 

L 

\lviatrrea pers 


dit.. 






ved credit 






me credit . 






ddlines(a),(b).and(c)) 

(d)) 






IMITATION BASED ON AMOUNT OF TAX 

ons filins separately, affiliated sroups, estates and trusts-see instructions) 

8 or S95 000. tt,h!rhe.ue.r !« le.«or 




(b) If line 8 is in excess of S95 000 oniet 9^<V^ at the 


excess 




(c) Totol (oAA l!n 


es(a)and(b)) 






10. Investment erec 


it (enter a 


mount online 5 or 9(c), whichever is lesser) 





If any part of the investment in 1 above 


SCHEDULE A 

was made by a partnership, estate, trust, small bus 


'ness corporation, or lessor complete the following: 


n> . u- ^*""* .... 


Address 


Property 


(Partnership, estate, trust, etc.) 


New 


Used 


Life years 






$ 


$ „, „ 



































FACSIMILES OF TAX RETURNS, 1963 
GENERAL INSTRUCTIONS 



A. Who Most File. — Any individual, es»a»e, trust, or corpora- 
tion cloiming an investment credit against its tax must attach this 
form to its income tax return. Partnerships and small business 
corporations are not required to file this form because the credit is 
claimed by the partner or shareholder. However, partnerships and 
small business corporations must attach a statement to their returns 
showing the allocation of investment to the portners or shareholders 
by amount, type and life of property as shown in item 1 of this form. 
Estates and trusts which apportion the investment between the estate 
or trust and the beneficiaries should in addition to filing this form 
attach a statement showing the allocation of the investment among 
the beneficiaries. 

Bi When Allowed. — A credit is allowed against your tax for 
investment in certain depreciable property having an estimated use- 
ful life of 4 years or more. The credit is allowed for the first year 
property is placed in service, even though under the depreciation 
convention used you may not be able to claim a deduction for depre- 
ciation on the property until the following year. 

C. Propcriy Defined.— The investment credit is applicable to 

(a) tangible personal property and (b) real properly (except for build- 
ings and their structural components) if used as an integral part of manu- 
facturing, production or extraction, or used as a research or storage 
facility in connection with these activities. 

The Investment credit is not applicable to (1) certain property which 
is used predominantly outside the United Stoles,- (2) property used for 
lodging or in connection with furnishing lodging, except (a) property 
used in certain commercial facilities located therein (such as a restau- 
rant) or (b) property used by a hotel or motel; (3) property used by a 
tax-exempt organiiation (other than in a business to which the unrelated 
business income lax applies); (4) properly used by governmental units; 
(5) livestock (including racehorses). 

D. Election for Leased Property.— A lessor may elect to 
treat an investment in new property as if made by the lessee instead 
of the lessor. If the lessor makes this election, then the lessee is 
treated as if he had acquired the property for the lessor's cost or 
other basis or the fair market value of the properly if it was constructed 
by the lessor. Where the lessee is allowed the investment credit ihere 
is no adjustment of the lessor's basis for depreciation (see K below) 
but a reduction of the lessee's deduction for rent must be made. 



Where a lessor makes an election with respect to leased property, 
such election must be made in accordance with section 48(d) and the 
regulations thereunder. 

E. Replacement Property. — ^Where insured property is lost or 
destroyed as a result of a casualty or is stolen, reinvestment of the 
insurance proceeds in replacement property may not be eligible for in- 
vestment credit. 

F. Disposition of Property. — ^Where property is disposed of 
prior to the life used in computing the investment credit, the tax for 
the year in which the property is so disposed of must be increased 
by the difference between the credit taken on such property and the 
credit which would have been allowed had the actual life been used. 
Such increase should be entered on the line provided on your fax return. 

G. Limitations With Respect to Certain Persons.— In the 
case of (1) mutual savings bonks, building and loon associolions and 
cooperative bonks, (2) a regulated investment company or a real 
estate investment trust subject to taxation under Subchapter M, and 
(3) a cooperative organization described in section 1381(a), the 
qualified investment and the $25,000 limitation shall equal such per- 
son's ratable share of such items. 

H. Carryback and Carryover of Unused Credits.- If the 
amount of the investment credit for any taxable year exceeds the 
limitation, the excess shall be an investment credit con^back to each 
of the 3 preceding taxable years and an investment credit carryover 
to each of the 5 succeeding taxable years and shall be added to the 
amount allowable as a credit for such years. However, such excess 
may be a carryback only to a taxable year ending after December 
31, 1961. 

I. Deduction for Certain Unused Investment Credit. — If 
after applying the carryback and carryover provisions the unused 
credit has not been completely absorbed, the balance may be allowed 
as a deduction in the first taxable year following the last taxable year 
in which it could have been used as a credit except for the limitations. 

J. Basis and Cost. — ^The credit for new property applies to the 
basis of the property. The credit for used property applies to the cost 
of the property. The cost (of used property) does not include the basis 
of any property traded in. No adjustment for additional first-year 
depreciation or salvage value is required. 

K. Adjustments to Basis of Properly. — For purposes of com- 
puting depreciation the basis of any property which qualifies for the 
investment credit shall be reduced by an amount equal to 7 percent 
(3 percent in the case of a public utility) of the qualified investment. 



SPECIFIC INSTRUCTIONS 



Line 1. New Property. — Enter the basis of property as de- 
scribed in General Instructions C and J placed in service during 
the taxable year. In the cose o( property constructed, reconstructed 
or erected by you, enter only that portion of the basis which is properly 
attributable to construction, reconstruction or erection alter December 
31,1961. 

Used Property. — Enter the cost (subject to dollar limitation below) 
of used property placed in service during the taxable year. 

Dollar Limitation on Used Property. — In general, the amount 
of used property token into account may not exceed $50,000. In 
the case of a husband and wife filing separate returns, and each has 
used property taken into account on their returns, the amount may 
not exceed $25,000. In the case of a partnership, the $50,000 
limitation shall apply with respect to the partnership and with respect 
to each partner. In the case of affiliated groups, the $50,000 limi- 
tation shall be reduced for each member of the group by apportion- 
ing $50,000 among the members of such group in accordance with 
their respective amounts of used property which may be taken into 



Estates and Trusts. — In the case of an estate or trust the amount 

of the investment is apportioned between the estate or trust and the 
beneficiaries on the basis of the income of the estate or trust allocable 
to each 

Line 6. Individuals and corporations filing forms other than Forms 
1040 and 1120, use the tax figure shown on your return which is 
comparable to the figure to be used by a taxpayer using Form 1040 
or 11 20. 

Line 9. Limitation Based on Amount of Tax. — In the case 
of a husband and wife filing separate returns and both have qualified 
investments, the amount specified on lines 9(a) and (b) shall be 
$12,500 instead of $25,000. In the cose of affiliated groups, the 
$25,000 specified on lines 9(a) and (b) shall be reduced for each 
member of the group by apportioning the $25,000 among the mem- 
bers of such group. In the case of an estate or trust the $25,000 
limitation specified on lines 9(a) and (b) shall be reduced to on 
amount which bears the same ratio to $25,000 as the amount of 
qualified investment allocated to the estate or trust bears to the entire 
qualified investment. 



INDEX 



Adjusted gross income less deficit, 16, 
21, 30, 35, 90 
Comparative, 4 
Cumulated, 28 
Form 1040A, 46 
Historical, 147, 148 
States, 153 
Ten-year trend, 3 
Marital statuses, 33, 71 

Heads of household returns, 93 

Joint returns and returns of 

surviving spouse, 40, 91 

Separate returns of husbands 

and wives and returns of 

single persons, 43, 92 

Returns with: 

Alternative tax computation, 78 
Dividends, 55, 56 
Exemptions for blindness, 10 
Farm profit or loss, 6, 47, 51 
Investment credit, 11 
Itemized deductions, 11, 32, 
34, 66 

Marital statuses, 73 
No adjusted gross income, 34 
Normal tax and surtax, 77 
Sales of depreciable property, 

8 
Self-employment tax, 96 
Standard deduction, 11, 32, 
33, 61 

Marital statuses, 72 
Taxable income, 79 
Standard metropolitan statistical 

areas, 15, 118-144 
States, 97, 100-117, 153 
Alternative tax computation, 22, 59, 
78, 82 

Heads of household returns , 88 
Joint and surviving spouse returns, 

84 
Separate returns of husbands and 
wives and returns of single 
persons, 86 
Amendments to the Internal Revenue 

Code. {See Changes in Law.) 
Average income tax, 28, 29, 77, 78 
Historical data, 149 



Blindness exemptions, 9 

Marital statuses, 74-76 
States, 99 



Business or profession profit or loss, 
18, 30, 33, 35 

Comparative data , 4 
Historical data, 152 
Joint returns and returns of sur- 
viving spouse, 40 
Marginal tax rate classes, 79 
Returns with: 

Farm profit or loss, 47 
Itemized deductions, 11, 34, 

66 
No adjusted gross income, 8, 

34 
Self- employment tax, 96 
Standard deduction, 11, 33, 61 
Separate returns of husbands and 
wives and returns of single 
persons, 43 
Standard metropolitan statistical 

areas, 15, 118 
States, 97 



Capital gains and losses (see also 

Sales of capital assets), 20, 57-60 
Capital loss carryover, 20 
Changes in law, 3 
Classifications and terms, 16-25 
Community income, 17 
Comparability of data, 3 
Rents, 19 
Royalties, 19 
Comparative data, 4, 16 
Historical, 145-154 
Ten-year trend, 3 
Credit on 1964 tax, 23, 39 

Joint returns and returns of sur- 
viving spouse, 42 
Returns with: 

Farm profit or loss, 49 

Itemized deductions, 70 

Standard deduction, 65 

Separate returns of husbands and 

wives and returns of single 

persons, 45 

Cumulated income and tax, 28 



Deficit in adjusted gross income, 9, 21 
Description of die sample and limitation; 

of the data, 155-160 
Dividends (after exclusions), 7, 17, 31, 

33, 36 

Comparative data, 4 



Dividends (after exclusions) - Continued 
Historical data, 146, 150, 151 
Marginal tax rate classes, 80 
Marital statuses, 33 

Joint returns and returns of 

surviving spouse, 40 
Separate returns of husbands 
and wives and returns of 
single persons, 43 
Returns with: 

Exemption for blindness, 10 
Farm profit or loss, 47 
Itemized deductions, 11, 34, 67 
No adjusted gross income, 8, 

34 
Retirement income credit, 94 
Standard deduction, 11, 33, 62 
Standard metropolitan statistical 

areas, 15, 119 
States, 98 
Dividends received, 6-8, 55, 56 
Dividends received tax credit. (See 
Tax credits.) 



Estates and trusts, 19, 32, 33, 37 
Marital statuses, 33 

Joint returns and returns of 

surviving spouse, 41 
Separate returns of husbands 
and wives and returns of 
single persons, 44 
Returns with: 

Farm profit or loss, 48 
Itemized deductions, 11, 34, 68 
No adjusted gross income, 8, 

33 
Standard deduction, 11, 33, 63 
Standard metropolitan statistical 

areas, 119 
States, 98 
Excess social security tax, 8, 23, 39 
Form 1040A, 46 

Joint returns and returns of sur- 
viving spouse, 42 
Returns with: 

Farm profit or loss, 49 

Itemized deductions, 70 

Standard deduction, 65 

Separate returns of husbands and 

wives and returns of single 

persons, 45 

Excludable sick pay, 5 



205 



206 

Exemptions, 8-11, 20, 21, 37, 74 
Form 1040A, 46 
Marginal tax rate classes, 80 
Marital statuses, 71 

Heads of household returns, 75 

Joint returns, 74 

Joint returns and returns of 

surviving spouse, 41 
Separate returns of husbands and 

wives, 75 
Separate returns of husbands and 
wives and returns of single 
persons, 44 
Single persons, returns, 76 
Surviving spouse returns, 76 
Returns with: 

Alternative tax computation, 78 
Farm profit or loss, 48 
Itemized deductions, 68 

Marital statuses, 73 
No adjusted gross income, 8 
Normal tax and surtax, 77 
Standard deduction, 63 
Marital statuses, 72 
Standard metropolitan statistical 

areas, 15, 118, 120-144 
States, 99-117 



Facsimiles of return forms and instruc- 
tions, 165-204 
Farm profit or loss, 6, 18, 30, 35, 47, 
51 

Comparative data, 4 
Marginal tax rate classes, 79 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 40 
Separate returns of husbands and 
wives and returns of single 
persons, 43 
Patterns, 52-54 
Percent distribution, 51 
Returns with: 

Itemized deduction 
No adjusted gross 

34 
Self-employment t; 
Standard deduction 
Standard metropolitan statistical 

areas, 15, 118 
States, 97 
Filing requirements, 15, 163 
Foreign tax paid tax credit, 22 
Form 1040A returns, 15, 16, 19, 46 



, 11, 34, 
icome, 8, 



I, 96 
11, 33, 61 



H 



17, 71 



Heads of household returns 
Exemptions, 75 
Income tax generated, 93 
Marginal tax rate classes, 88, 89 
Returns with: 

Itemized deductions, 34, 73 
No adjusted gross income, 34 
Standard deduction, 33, 72 
Historical data, 145-154 



Income ta^c after credits, 23, 38 
Comparative data , 4 
Cumulated, 28, 29 
Historical data, 149 

States, 154 
Income tax generated, 90-93 
Marginal tax rate classes, 80 
Marital statuses, 71 

Joint returns and returns of sur- 
viving spouse, 41 
Separate returns of husbands and 
wives and returns of single 
persons, 44 
Returns with: 

Alternative tax computation, 78 
Farm profit or loss, 6, 48 
Itemized deductions, 11, 69 

Marital statuses, 73 
Normal tax and surtax, 77 
Standard deduction, 11, 64 
Marital statuses, 72 
Standard metropolitan statistical 

areas, 15, 120-144 
States, 100-117 
Income tax before credits, 22, 38 
Form 1040A, 46 
Income tax generated, 90-93 
Joint returns and returns of surviving 

spouse, 41 
Marginal tax rate classes, 80 
Returns with: 

Alternative tax computation, 78 
Farm profit or loss, 48 
Itemized deductions, 69 
Normal tax and surtax, 77 
Standard deduction, 64 
Separate returns of husbands and 
wives and returns of single 
persons, 44 
Income tax generated, 90-93 
Income tax rates , 21, 22, 163 
Interest received, 17, 31, 36 
Comparative data, 4 
Historical data, 151 
Marginal tax rate classes, 80 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 40 
Separate returns of husbands 
and wives and returns of 
single persons, 43 
Returns with: 

Exemption for blindness, 10 
Farm profit or loss, 47 
Itemized deductions, 11, 34, 67 
No adjusted gross income, 8, 34 
Retirement income credit, 94 
Standard deduction, 11, 33, 62 
Standard metropolitan statistical 

areas, 15, 119 
States, 98 
Investment credit {see also Tax 

Credits), 95 
Itemized deductions returns, 11, 16, 32, 
66-70 

Historical data, 150 



Itemized deductions returns - Continued 
Marginal tax rate classes, 80 
Marital statuses, 34, 73 
Personal deduction, 9, 10 
Returns witli: 

Alternative tax computation, 78 
Normal tax and surtax, 77 



Joint returns of husbands and wives, 15, 
17, 33, 71 

Dividends, 56 
Exemptions, 74 
Returns with: 

Itemized deductions, 73 

Standard deduction, 72 

Standard metropolitan statistical 

areas, 120-144 
States, 100-117 
Joint returns and returns of surviving 
spouse, 40-42 

Income tax generated, 91 
Marginal tax rate classes, 84, 85 



Long-term gain in excess of short-term 

loss, 20, 59 
Long-term gain or loss, 20, 57, 59, 60 



M 

Marginal tax rate classes, 23, 25, 79-83 
Joint returns and returns of surviving 

spouse, 84, 85, 91 
Separate returns of husbands and 

wives and returns of single 

persons, 86, 87, 92 
Heads of household returns, 88, 89, 

93 
Marital statuses, 16, 17, 33, 71 

Itemized deductions returns, 34, 73 
No adjusted gross income returns, 

34 
Standard deduction returns, 33, 72 



N 

No adjusted gross income returns, 8,9, 

16, 34 

Marital statuses, 34 
Nontaxable returns, 16 
Normal tax and surtax, 22, 59, 77, 84, 

86, 88 
Number of returns. (See specific type 

of return or classification.) 



One-half excess long-term gain, 20, 82, 

84, 86, 88 
Otlier st)urces of adjusted gross income, 

19 

Form 1()40A, 46 



Othc 



edits, 22 



Overpayment of tax, 23, 39 
Form 1040A returns, 46 
Joint returns and returns of surviving 

spouse, 42 
Returns with: 

Farm profit or loss, 49 

Itemized deductions, 70 

No adjusted gross income, 8 

Standard deduction, 65 

Separate returns of husbands and 

wives and returns of single 

persons, 45 



Partially tax-exempt interest, 22 
Partnership profit or loss, 18, 32, 35 
Comparative data , 4 
Historical data, 152 
Marital statuses, 33 

Joint returns and returns of 

surviving spouse, 40 
Separate returns of husbands 
and wives and returns of 
single persons, 43 
Returns with: 

Farm profit or loss, 47 
Itemized deductions, 11, 34, 66 
No adjusted gross income, 8, 34 
Standard deduction, 11, 33, 61 
Standard metropolitan statistical 

areas, 15, 119 
States, 98 
Payments on 1963 declaration of esti- 
mated tax, 23, 39 

Joint returns and returns of sur- 
viving spouse, 42 
Returns with: 

Farm profit or loss, 49 
Itemized deductions, 70 
No adjusted gross income, 8 
Standard deduction, 65 
Separate returns of husbands and 
wives and returns of single 
persons, 45 
Pensions and annuities, 19, 31, 36 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 40 
Separate returns of husbands and 
wives and returns of single 
persons, 43 
Returns witln: 

Exemption for blindness, 10 
Farm profit or loss, 47 
Itemized deductions, 11, 34, 67 
No adjusted gross income, 8, 34 
Retirement income credit, 94 
Standard deduction, 11, 33, 62 
Personal deduction, 9, 10 



Recomputed prior year investment credit, 
3, 11, 22, 23, 38 

Joint returns and returns of surviving 
spouse, 41 



INDEX 

Recomputed prior year investment 
credit - Continued 
Returns with: 

Alternative tax computation, 78 
Farm profit or loss, 48 
Itemized deductions , 69 
No adjusted gross income, 8 
Normal tax and surtax, 77 
Standard deduction, 64 
Separate returns of husbands and 
wives and returns of single 
persons, 44 
Refund, 23, 39, 42, 45, 46, 49, 65, 70 
Rent income or loss, 19, 31, 37 
Comparative data, 4 
Historical data, 146, 150 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 41 
Separate returns of husbands and 
wives and returns of single 
persons, 44 
Patterns, 52-54 
Returns with: 

Farm profit or loss, 48 
Itemized deductions, 11, 34, 68 
No adjusted gross income, 8, 34 
Standard deduction, 11, 33, 63 
Standard metropolitan statistical 

areas, 15, 119 
States, 98 
Requirements for filing, 15 

Historical, 163 
Retirement income credit {see also Tax 

credits), 94 
Return forms for reporting income, 15, 

165-204 
Royalties income or loss, 19, 31, 37 
Comparative data, 4 
Historical data, 146, 150 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 41 
Separate returns of husbands and 
wives and returns of single 
persons, 44 
Returns with: 

Farm profit or loss, 48 
Itemized deductions, 
No adjusted gross in 
Standard deduction. 



, 34, 68 
le, 8, 34 
33, 63 



Standard metropolitan statistical 



15 



Salaries and wages (net), 17, 30, 35 
Comparative data, 4 
Form 1040A, 46 
Historical data, 146, 150, 151 
Marginal tax rate classes, 79 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 40 
Separate returns of husbands and 
wives and returns of single 
persons, 43 
Patterns, 52-54 



207 

Salaries and wages (net) - Continued 
Returns with: 

Excludable sick pay, 5 
Exemptions for blindness, 10 
Farm profit or loss, 47, 50 
Itemized deductions, 11, 34, 66 
No adjusted gross income re- 
turns, 8, 34 
Standard deduction, 11, 33, 61 
Standard metropolitan statistical 

areas, 15, 118 
States, 97 
Sales of capital assets, 18, 30, 33, 36 
Before limitation, 20 
Comparative data, 4 
Historical data, 152 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 40 
Separate returns of husbands and 
wives and returns of single 
persons, 43 
Returns with: 

Farm profit or loss, 47 
Itemized deductions, 11, 34, 67 
No adjusted gross income, 8, 34 
Standard deduction, 11, 33, 62 
Standard metropolitan statistical 

areas, 15, 118 
States, 97 
Sales of depreciable property, 3, 8, 19, 
30, 36 

Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 40 
Separate returns of husbands and 
wives and returns of single 
persons, 43 
Returns with: 

Farm profit or loss, 47 
Itemized deductions, 34, 67 
No adjusted gross income, 8, 34 
Standard deduction, 33, 62 
Sales of property other than capital 
assets, 19, 31, 36 
Marital statuses, 33 

Joint returns and returns of sur- 
viving spouse, 40 
Separate returns of husbands and 
wives and returns of single 
persons, 43 
Returns witli: 

Farm profit or loss, 47 
Itemized deductions, 11, 34, 67 
No adjusted gross income, 8, 34 
Standard deduction , 11, 33, 62 
Sample description, 155-160 
Self -employment pension deduction, 3, 5, 
6, 19, 20, 37 

Joint returns and returns of surviving 

spouse, 41 
Returns with: 

Farm profit or loss, 48 
Itemized deductions, 11, 68 
Standard deduction, 11, 63 
Separate returns of husbands and 
wives and returns of single 
persons, 44 



208 



INDEX 



Self-employment tax, 4, 16, 23, 39 
Historical, 146 
Joint returns and returns of surv 

spouse, 42 
Returns with: 

Business or profession net 

profit, 96 
Farm profit or loss, 49, 96 
Itemized deductions, 70 
No adjusted gross income, 8 
Standard deduction, 65 
Separate returns of husbands and 
wives and returns of single 
persons, 45 
Separate returns of husbands and wives, 
17, 33, 71 

Exemptions, 75 

Itemized deductions returns, 73 
Standard deduction returns, 72 
Separate returns of husbands and wives 
and returns of single persons, 43, 45 
Income tax generated, 92 
Marginal tax rate classes, 86, 87 
Sick pay exclusion, 5 
Single persons returns, 17, 33, 71 
Exemptions, 76 
Itemized deductions , 73 
Standard deduction , 72 
Size distributions, 16 
Dividends, 7, 56 
Farm profit or loss, 50 
Investment credit, 95 
No adjusted gross income returns, 8 
Social security tax. (See Excess social 

security tax.) 
Sources of adjusted gross income, 17-19 

Historical data, 150 
Sources of data , 15 
Sources of income or loss. (See Source 

of adjusted gross income) 
Standard deduction returns, 11, 16, 32, 
61-65 

Form 1040A, 46 
Historical data, 146 
Marginal tax rate classes, 80 
Marital statuses, 33, 73 
Personal deduction, 9, 10 
Returns with: 

Alternative tax computation, 78 
Normal tax and surtax, 77 



Standard metropolitan statistical areas, 
11, 15, 17, 118-144 
ng Counties or cities, 13 

States, 17, 97-117 

Number of taxpayers , 4 
Support test for exemptions, 21 
Surviving spouse returns, 17, 33, 71 
Exemptions, 76 
Returns with: 

Itemized deductions, 73 
Standard deduction, 72 
Synopsis of laws, 161 



Tax base (see also Taxable income), 

15, 24, 90-93 
Tax credits, 7, 22, 38 

Joint returns and returns of surviving 

spouse, 41 
Returns with: 

Alternative tax computation, 78 
Farm profit or loss, 48 
Itemized deductions, 69 
Normal tax and surtax, 77 
Standard deduction, 64 
Separate returns of husbands and 
wives and returns of single 
persons, 44 
Tax due at time of filing, 23, 39 
Form 1040A, 46 
Joint returns and returns of surviving 

spouse, 42 
Returns with: 

Farm profit or loss, 49 
Itemized deductions, 70 
No adjusted gross income, 8 
Standard deduction, 65 
Separate returns of husbands and 
wives and returns of single 
persons, 45 
Tax items, 21-23 

Tax paid at source on interest from tax- 
free covenant bonds tax credit, 22 
Tax rate classifications, 23-25 
Tax rate schedules, 17 
Tax rates: 

Historical data, 163 

Income, 21, 22 

Social security employee, 23 



Tax table returns, 16 
Tax withheld, 23, 39 
Form 1040A, 46 
Joint returns and returns of surviving 

spouse, 42 
Returns with: 

Farm profit or loss, 49 
Itemized deductions, 70 
No adjusted gross income, 8 
Standard deduction, 65 
Separate returns of husbands and 
wives and returns of single 
persons, 45 
Taxable income, 21, 38, 80, 81, 90-93 
Comparative data, 4 
Cumulated, 28, 29 
Form 1040A, 46 
Historical data, 148 
Marginal tax rate classes, 80-89 
Marital statuses, 71 

Heads of household returns, 88 
Joint returns and returns of sur- 
viving spouse, 41, 84 
Separate returns of husbands and 
wives and returns of single 
persons, 44, 86 
Returns with: 

Alternative tax computation, 78 
Farm profit or loss, 6, 48 
Itemized deductions, 11, 69 

Marital statuses, 73 
Normal tax and surtax, 77 
Standard deduction, 11, 64 

Marital statuses, 72 
Standard metropolitan statistical 

areas, 15, 120-144 
States, 100-117 
Taxable returns, 77-83 
Cumulated, 28, 29 
Heads of household returns, 88, 89 
Income tax generated, 90-93 
Joint returns and returns of surviving 

spouse, 84, 85 
Separate returns of husbands and 
wives and returns of single 
persons, 86, 87 
Throwback tax credit, 22 

W 

Withheld tax. (See Tax withheld. ) 



Statistics 
of Income 

PUBLICATIONS IN PREPARATION 

Individual income Tax Returns for 1964, Preliminary 



Sources of income, adjusted gross income, exemp- 
tions, deductions, taxable income, income tax, tax credits, 
self-employment tax, income tax generated at each tax 
rate, tax withheld, tax payments and overpayments, by 
size of adjusted gross income. Selected sources of 
income by States. 

Corporation income Tax Returns with accounting 
periods ended July 1962- June 1963 

Receipts, deductions, net income and income subject 
to tax, income tax, foreign tax credit, investment credit, 
and distributions to stockholders. Also total assets, de- 
preciable assets, and inventories. Special subjects cov- 
ered include investment credit items, sales of certain 
business property, patterns of prior-year income, and 
payments on declarations of estimated tax, inventory 
valuation methods, ratios of current year depreciation 
deduction and accumulated depreciation to depreciable 
assets, and net income on business receipts. Classifica- 
tions by industrial group and month accounting period 
ended, as well as by size of total assets, business re- 
ceipts, net income, income taxed at normal tax and sur- 
tax rates, income tax, and investment credit. Separate 
information for returns with net income, consolidated 
returns, and returns of small business corporations 
electing to be taxed through shareholders. Historical 
summary, 1953 through 1962. 

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 divi- 
dends 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. Classifi- 
cations by industrial group and foreign country or area. 
Size classifications by total assets, net income, andU. S. 
income tax. Foreign tax credit and other information re- 
ported on Western Hemisphere trade corporation returns. 
Historical summary. 

L). S. Business Tax Returns with accounting periods 
ended July 1963-June 1964 

SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND 
CORPORATIONS: Industry statistics on receipts, profits, 
income statements, investment credit, state data, number 
of months businesses owned, retirement plan deduction, 
businesses with employer identification number filing on 
employer's quarterly tax return, depreciation claimed 
and ratios of operating expenses to business receipts for 
the three types of business organization. Income from 
farming and other sources for sole proprietorship forms. 
Selected balance sheet items for corporations, and com- 
plete balance sheet items for partnerships. Classifica- 
tions by size of adjusted gross income for sole pro- 
prietorships and by size of total assets for partnerships. 
Historical data for selected years by industry. 



Sales of Capital Assets reported on individual Income 
Tax Returns for 1962 

Gross sales, cost, depreciation, gross gain or loss, 
and net short-term and long-term gain or loss, both be- 
fore and after limitations, for 25 different asset types. 
Among the asset types covered are corporate stock, 
business assets, livestock, and residences. Classifica- 
tions by size of adjusted gross income (as reported, 
minus capital gain or loss, and plus excluded capital 
gain or loss), size of net gain or loss, period held. State, 
and for taxpayers age 65 and over are included. 

Fiduciary, Gift, and Estate Tax Returns Filed During 
1966 

FIDUCIARY INCOME TAX RETURNS FOR 1965: 
Sources of income and loss, deductions (including ad- 
ministrative expenses), income tax, credits, and pay- 
ments. Distributions from estates and trusts to indivi- 
duals and to other estates and trusts. Classifications 
by inter vivos and testamentary trusts, size of total 
income, accounting period, year of origin (date of death 
for estates), tax rate, tax status, and State. Historical 
data 1952-1965. 

GIFT TAX RETURNS: Total gifts by type of donee 
(spouse, charity and all other), by type of interest given 
(present or future) and by type of property. Exclusions, 
deductions, taxable gifts and gift tax. Classifications by 
sizes to total gifts, and consent status. Historical data 
1959-1966. 

ESTATE TAX RETURNS: Total estate by type of 
property, lifetime transfers, deductions, tax credits and 
estate tax. Classifications by size of total estate, gross 
estate, economic estate, distributable estate (spouse, 
charity and all other), and year and method of valuation. 
Historical data 1954-1966. 

Estate Tax Wealth based on Estate Tax Returns filed 
during 1963 

Number and wealth of individuals living in 1962 
whose estates would have been subject to the Federal 
estate tax if they had died in that year, estimated by 
multiplying data from each estate tax return by the 
inverse of a mortality rate. Classifications by type 
of property, age, sex, and marital status of decedent, 
and State. 

Farmers' Cooperatives - 1963 

For exempt and nonexempt farmers' cooperatives, 
assets, liabilities, receipts, deductions (including patron- 
age dividends), and income tax. Size classifications will 
include total assets, business receipts, and net income. 
For exempt cooperatives detailed income statements 
and balance sheets will also be presented, by type of 
product marketed and by State. 



RECENT PUBLICATIONS 

Fiduciary, Gift and Estate Tax Returns filed during 

1963 (108 pp.) 
Individual Income Tax Returns for 1963, Preliminary 

(23 pp., 15<?} 
U. S. Business Tax lictiniis. ivith accounting periods 

ended July 1963— Jim, l:n',l. J'rcliminary (29 pp., 209) 
Corporation Income T<i\ lictiirus ivith accounting periods 

ended July 1962-June 1963, Preliminary (29 pp., 25 f) 
State and Metropolitan Area Data for Individual Income 

Tax Returns: 1959, 1960 and 1961 (82 pp., 55f) 



U. S. Government 1