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 0
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. 0 percent (returns with no tax base) - This is the
rate applicable to returns that show deductions plus ex-
emptions equal to or exceeding adjusted gross income and
returns with no adjusted gross income.
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
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 surviving 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
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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 FOR 1963
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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
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INDIVIDUAL INCOME TAX REJTURNS FOR 1963
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INDIVIDUAL INCOME TAX RETURNS FOR 1963
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INDIVIDUAL INCOME TAX RETURNS FOR 1963
§ ^ n ^ 555^
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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
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11
1
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INDIVIDUAL INCOME TAX RETURNS FOR 1963
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^3^H nnS^S ^m^w S^^
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J^sS 5R§^3 S33
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INDIVIDUAL INCOME TAX REJTURNS FOR 1963
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^_sS| |St|S H|s s^sj
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54
INDIVIDUAL INCOME TAX RETURNS FOR 1963
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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
0 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
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S-II
INDIVIDUAL INCOME TAX RETURNS FOR 1963
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INDIVIDUAL INCOME TAX RETURNS FOR 1963
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INDIVIDUAL INCOME TAX RCTURNS FOR 1963
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INDIVIDUAL INCOME TAX RETTURNS FOR 1963
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INDIVIDUAL INCOME TAX RETURNS FOR 1963
ssis^"'
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INDIVIDUAL INCOME TAX RETURNS FOR 1963
i
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II
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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
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i°i
INDIVIDUAL INCOME TAX REJTURNS FOR 1963
!§_sS §33ss «§£?§ iSs^sS SSs~s His§ Ssiss
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gssss
SR8KS
!sS3s §3iRs gsSsR SSlll ssasS ?rssS
tSSSS S|gS5 §asa» gfjsss s:ss§s IH^'S^
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um
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99
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
0 ■ •■
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
0
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
0
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
0
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
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4,458
1,253
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2,383
2,269
3,446
2,788
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2,662
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19,735
1,487
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5,212
4,589
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38,790
6,343
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1)243
2,805
2)554
5,325
'1,052
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2,511
2,034
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3,366
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1,439
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2,366
8,193
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Biilghamton, N.Y.-f.
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20,790
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Buffalo, N.Y
3,561
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Charlotte, N.C
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Cleveland, Ohio
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8,813
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Detroit Mich
7 '684
Duluth-Superior, IL.^j.. -..,.
El Paso, Tex
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Grand Rapids, K
Harrisburg, Pa
5,553
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Jersey City, N.J
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Kansas City, Mo.-Kar,_
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1,078
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Milwauiee, Wis
Minneapolis-Et. r-,:. --irj
7)457
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NashviUe, Tenr.
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no,664
Nevrark, iS.J
Norfoli-Portsmouth , Vl,
90,220
1,132
PMlad4lphia, Pa.--i.-
7,735
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16,726
7,481
Portland, Ore.-,,
Providence-Pauti. . , ...-
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Rochester, N.Y
1,900
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San Bernardino-RiversideloAtario Calif
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14 317
4,337
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2,405
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3,178
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1*1
SS^hS °S^f^S^ Si^^i^Of^ So c^c
^ mK^^S TO^S^S R^oi^^ ^o3w^ ^S 5r^^
is 5R?igS SRiSSa SSSS'
3 s iSs rtssli s§S§5
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li
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:g Bdddi sifeis sSSSS SSSSu S» ss
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
gssas
SKSSY
ssSJi sspa^s ^°
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3 S s5iSS a^Ssa isSs? sss^s S§ 5si
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S ^^S ^^^^"^ Sct^^cv^ rofvSf^S '^ *^ 5r
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§ _ ^,^,s§| SIJs^ ^SssS S§a§^ "'° 5s3
SlS^a §?ssi iiSsS fHsS s§ 5s§
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cowTOrow ^^R§^ ^ ' hK^
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3oS
3 38 13
3 SsSiS isssg ssSfa SrksI
g" £ "^"s-iCss s-sYss" 5R!^"a~s' R-s'sa"
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sa
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^ I iiip §|§§§ lllll mil II III
SS;tS ;lfegS^
3 4J^4S;5^ »SS4*
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144
rt
III
il.S!
pi II
INDIVIDUAL INCOME TAX
'ISs? §§S3s Sssia iSsSi 3s §s§
sSSIp
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owm5-^ SS^rH^t^ ^ fn u^ vo
iss as IsS
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o ?t 3 ^ n r- J^ in Jh 5 o \o oj \0 m oj oj c
3S3
RETURNS FOR 1963
§ Sis asssi isSSi sSSSi
3§s pSsiS 55ssS al§s" °" sss
en Rj (§ o S ^ S c\i o "^InsrS 3 S « c^ In
^rvni cSfvSm^ c^ 3 o^ 3
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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, 0 ,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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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
$0
0
$2 .326
2,350
$2 ,360
2,376
$301
305
$181
185
$181
185
$61
65
$61
65
$0
0
$0
0
$0
0
$0
0
700
726
750
776
725
750
775
800
8
13
17
22
0
0
0
0
0
0
0
0
2,375
2.400
2,425
2,450
2,400
2,425
2.450
2,475
310
314
319
323
190
194
199
203
190
194
199
203
70
74
79
83
70
74
79
83
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
825
850
876
825
860
875
900
26
31
35
40
0
0
0
0
0
0
0
0
2,475
2,500
2,525
2,550
2,500
2,525
2.550
2,575
328
332
337
341
208
212
217
221
208
212
217
221
88
92
97
101
88
92
97
101
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1,000
44
tl
58
0
0
0
0
0
0
0
0
2,575
2,600
2,625
2,650
2,600
2,625
2,650
2,675
346
350
355
359
226
230
235
239
226
230
235
239
106
110
115
119
106
110
115
119
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,000
1,025
1,050
1.075
1,025
1,050
1.075
1.100
62
67
71
76
0
0
0
0
0
0
0
0
2,675
2.700
2,726
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
0
0
0
0
0
0
0
0
0
0
0
0
1,100
1,126
1,160
1,175
1.125
1.150
1.175
1.200
80
85
89
94
0
0
0
0
0
0
0
0
2,775
2,800
2,825
2,850
2,800
2,825
2,860
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
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1,225
1,250
1,275
1.225
1,250
1,275
1.300
98
103
107
112
0
0
0
0
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1,300
1,326
1,350
1,376
1,326
1,350
1,376
1,400
116
121
125
130
0
1
5
10
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1,400
1,426
1,450
1,475
1.426
1.450
1,475
1,500
134
139
143
148
14
19
23
28
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1,500
1,625
1.550
1,575
1,526
1,560
1,576
1,600
152
157
161
166
32
37
41
46
0
0
0
0
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
0
0
0
0
0
0
0
0
1,600
1,625
1,660
1,675
1,625
1,660
1,675
1,700
170
175
179
184
50
55
59
64
0
0
0
0
3,550
3,600
3,650
3,700
3,600
3,650
3,700
3,750
536
546
556
566
404
414
424
434
404
413
422
431
284
293
302
311
284
293
302
311
164
173
182
191
44
53
62
71
0
0
0
0
0
0
0
0
1,700
1,725
1,760
1,775
1,726
1,750
1,775
1,800
188
193
197
202
68
73
77
82
0
0
0
0
3,750
3,800
3,850
3,900
3,800
3,850
3,900
3.950
575
585
595
605
443
453
463
473
440
449
458
467
320
329
338
347
320
329
338
347
200
209
218
227
80
89
98
107
0
0
0
0
0
0
0
0
1,800
1,825
1.860
1.875
1,826
1,860
1,875
1,900
206
211
215
220
86
91
95
100
0
0
0
0
3,950
4,000
4.050
4.100
4,000
4,050
4,100
4,160
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
0
5
14
23
0
0
0
0
1.900
1.925
1.950
1,975
1,925
1,950
1.975
2.000
224
229
233
238
104
109
113
0
0
0
0
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
0
0
0
0
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
0
0
0
0
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
0
0
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.
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Instructions
forPreparing
Your
Federal
Income Tax
Return
Form 1040
for 19 6 3
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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
$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
$0
0
$0
0
700
725
750
775
725
750
775
800
8
13
17
22
0
0
0
0
0 'r
0 ,w.
0 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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
825
8<0
875
825
850
875
900
26
31
35
40
0
0
0
0
0 1
0 •
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1,000
44
49
53
58
0
0
0
0
0 ,
0 ',
0 '-'
0
2,575
2,600
2,625
2,650
2,600
2,625
2,650
2,675
346
350
355
359
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,000
1,025
1,050
1,075
1,025
1,050
1,075
1, 100
62
67
71
76
0
0
0
0
0 '■■'
»!'
0
2,675
2,700
2,725
2,750
2,700
2,725
2,750
2,775
364
368
373
377
364
368
373
377
244
248
253
257
244
248
253
257
244
248
253
257
124
128
133
137
124
128
133
137
124
128
133
137
4
8
13
17
0
0
0
0
0
0
0
0
0
0
0
0
1,100
1,125
1,150
1,175
1,125
1,150
1,175
1,200
80
85
89
94
0
0
0
0
Si'
0 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
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1,225
1,250
1,275
1,225
1.250
1,275
1,300
98
103
107
112
0
0
0
0
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
0
0
0
0
0
0
0
0
0
0
0
0
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
116
121
125
130
0
1
5
10
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
0
0
0
0
0
0
0
0
0
0
0
0
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,50T>
134
IS
148
14
19
23
28
Si
0 ,
0 \-
3, 150
3,200
3,250
3,300
3,200
3,250
3,300
3,350
457
467
476
486
454
464
473
482
332 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
0
0
0
0
0
0
0
0
0
0
0
0
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
152
157
161
166
32
37
41
46
0 [
0 I
0 ,
0 ■
3,350
3,400
3,450
3,500
3,400
3,450
3,500
3,550
496
506
516
526
492
501
511
520
368 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
0
0
0
0
0
0
0
0
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
170
175
179
184
50
55
59
64
0 '
0 \
0 :
0 ,
3,550
3,600
3,660
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
0
0
0
0
0
0
0
0
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
188
193
197
202
68
73
77
82
0
0 -
0
0 '
3.750
3,800
3,850
3,900
3,800
3,850
3,900
3,950
575
585
595
605
567
577
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
0
0
0
0
0
0
0
0
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
206
211
215
220
91
95
100
0 '
Si
0 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
0
5
14
23
0
0
0
0
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
224
229
233
238
104
109
113
118
S;
0 ,'
0 ^
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
0
0
0
0
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2.100
242
247
251
256
122
127
131
136
2
7
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
0
0
0
0
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
260
265
269
274
140
145
149
154
20
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
0
0
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 allowances $,,
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 0
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
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