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Full text of "Statistics of income"

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STATISTICS 1QCC 
OF INCOME ISO J 



INDIVIDUAL 








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Internal Revenue Service 



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BOSTON PdBLIC LIBRARY 



This report annually contains data on sources of income, 
adjusted gross income, exemptions, total deductions, 
taxable income, income tax, tax credits, self-employment tax, 
tax withheld, and tax payments. Also shown are excludable 
sick pay, foreign and domestic dividends, capital gains 
and losses, data reported on Forms 1040A, and selected 
income and tax items for States. Classifications are by 
tax status, size of adjusted gross income, marital status, 
form of deduction, and tax rates. A 10-year historical 
summary is provided in each issue. 

Publication No. 79 (6-67) 

Price $2.00 (paper cover) 



Statistics of Income publications are for sale by 
the Superintendent of Documents, U.S. Government 
Printing Office, Washington, D.C. 20402 

Other recent publications for sale 

Farmers' Cooperative Income Tax Returns for 1963 (58 pp., 40c) 

Foreign Tax Credit for 1961 (80 pp., 500) 

Sales of Capital Assets by Individuals, 1962 (153 pp., $1.00) 

Fiduciary, Gift, and Estate Tax Returns, 1962 (108 pp., 650) 

U.S. Business Tax Returns for 1963 (237 pp., $1.50) 

U.S. Business Tax Returns for 1964, Preliminary (22 pp., 20' ) 

Corporation Income Tax Returns for 1962 (422 pp., $2.25) 

Corporation Income Tax Returns for 1964, Preliminary 

Publications in preparation 

Individual Income Tax Returns for 1966, Preliminary 

U.S. Business Tax Returns for 1964 

Corporation Income Tax Returns for 1963 

Foreign Income and Taxes for 1962 

Fiduciary, Gift, and Estate Tax Returns for 1965 

Estate Tax Wealth based on Estate Tax Returns, 1962 



STATISTICS 
OF INCOME 



1965 



INDIVIDUAL 




Internal Revenue Service 




Sheldon S. Cohen, Commissioner 

William H. Smith, Deputy Commissioner 

Albert W. Brisbin, 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, Statistica/ Techniques Branch 

Robert J. Tolliver, Chief, Program Management Branch 




This report on individual income tax returns 

was prepared under the direction of Jack Blacksin, 

Supervisory Statistician in the Income, Finance, 

and Wealth Branch, assisted by Frank M. Malanga, 

Raymond D. Plowden and other members of the staff. 

For this 50th anniversary issue an historical 

summary was prepared by Helen F. Demond. 

Other branches of the Statistics Division assisted 

in the development of the sample design, the preparation 

of processing procedures, and the post-tabulation review 

of the data. Statistical abstracting of the data was 

conducted by the service centers at Andover, Massachusetts; 

Austin, Texas; Chamblee, Georgia; Cincinnati, Ohio; 

Kansas City, Missouri; Philadelphia, Pennsylvania; 

and Ogden, Utah. The data center in Detroit, Michigan 

developed the computer systems design and conducted 

computer processing of the data. 










I Tw«£ 1*^70 



Letter of Transmittal 



Treasury Department, 

Office of Commissioner of Internal Revenue, 

Washington, D. C, June 13, 1967. 

Dear Mr. Secretary: 

I am transmitting Statistics of lncome--1965. Individual Income Tax 
Returns. This issue represents the fiftieth consecutive year of publication 
by the Revenue Serviceof statistics with respect to the operation of the income 
tax laws as required by the Internal Revenue Code. 

Statistics of Income presents quantitative measures of taxpayer response 
to the Federal income tax system. Growing complexity of this system has 
required more precise information relating to the increased number of specific 
provisions of the law, with the result that Statistics of Income for Individuals 
contains a wealth of information concerning the income and economic behavior 
of the American people. These data, in turn, are being used increasingly by 
other Federal agencies, State and local governments, research organizations, 
universities, and business firms, for a wide range of research purposes. 

As in other years, the publication presents statistics on the sources of 
income, exemptions, personal deductions, taxable income, and tax reported by 
individuals. Major classifications include the size of income, tax rate, and 
marital status of the taxpayer. This report also includes an historical 
summary of the earlier publications. 

For fifty years we have sought to make the Statistics of Income publica- 
tions of tax return data more responsive to needs of the users. I look forward 
to the continuation of our efforts to improve these statistics. 




^ 



Commissioner of Internal Revenue, 



Hon. Henry H. Fowler, 
Secretary of the Treasury. 



m 



Contents 



GUIDE TO BASIC AND HISTORICAL TABLES, vii 

Section 1 

RETURNS FILED AND SOURCES OF INCOME, 1 

Returns and income increase sharply, 1 

More returns in upper income classes, 2 

Returns of single persons increase by 1.6 million, 2 

Use of Form 1040 and Form 1040A increases, 3 

Refund returns increase, 3 

Corporate distributions total $15 billion, 4 

Capital gain dividends total $864 million, 5 

More than 10 million returns show dividends received, 5 

Dividends of husbands and wives reported, 5 

Capital gains increase; treatment of loss carryover 

changes, 6 
Income reported on sales of depreciable property, 6 
Taxable pension and annuity income increases by 14 

percent, 6 



Section 2 

DEDUCTIONS AND EXEMPTIONS, 



31 



Selected deductions and exclusions from gross income, 31 

Sick pay exclusion, 31 

Self-employed pension deduction, 32 

Employee moving expenses, 32 

Employee business expenses, 33 
Personal deductions, standard and itemized, 33 

Standard deduction, 33 

Itemized deductions, 35 
Exemptions, 35 

Section 3 

TAX COMPUTATION AND TAX RATES, 49 

Normal tax and surtax, 50 

Tax rates, 50 

Tax rate schedules, 50 
Alternative tax computation, 52 
Income averaging computation, 52 
Tax credits, 54 



Section 4 

TAXPAYERS AGE 65 OR OVER; 

INCOME CREDIT, 71 



RETIREMENT 



71 



A large proportion of the aged are nontaxable, 
Older taxpayers report relatively low income, 71 
Taxpayers with retirement income credit show a higher 

level of income than all aged taxpayers, 72 
Investment income important to all aged taxpayers par- 
ticularly those with retirement income credit, 72 
Computation of retirement income credit, 73 



Section 5 

STATE AND METROPOLITAN AREA DATA, 83 



State data, 83 
Metropolitan areas, 



87 



Section 6 

EXPLANATION OF CLASSIFICATIONS AND TERMS, 131 

Classifications, 131 
Explanation of terms, 132 

Section 7 

SOURCES OF DATA, DESCRIPTION OF THE SAMPLE, 

AND LIMITATIONS OF THE DATA, 141 

Sources of data, 141 
Description of the sample, 142 

Sample selection, 142 

Method of estimation, 142 
Limitations of the data, 142 

Sampling variability, 142 

Response and other nonsampling errors, 144 



Section 8 

1965 FORMS AND INSTRUCTIONS, 



147 



Section 9 

HISTORICAL SUMMARY, 1916-1965, 



197 



Statistics of Income volumes, 1916-1965, 197 

Change in the orientation of Statistics of Income, 197 
Increased service of tax return data for economic 
analysis, 197 
Contents of Statistics of Income, 198 
Initial year, 1916, 198 
Returns represented, 198 
Items common to all years, 198 
Special features, 1954-1965, 199 
Characteristics of tax and income, 199 

Importance of Federal individual income tax, 199 
Number of returns, 200 
Adjusted gross income, 200 
Geographic distribution, 202 
Regions, 202 

Internal Revenue Service Regions, 202 
Five largest metropolitan areas, 1936 and 
1965, 204 

Section 10 

INDEX, 221 



Guide to Basic and Historical Tables 



Section 1 

RETURNS FILED AND SOURCES OF INCOME 

Cumulated income and tax (table 1), 8 

Sources of income and loss (tables 2-6), 9-18 

Marital status (tables 2 and 7), 9, 21 

Form 1040A returns (table 8), 22 

Dividends received (tables 9-10), 23-24 

Returns with pensions annuities (table 11), 25 

Capital gains and losses (table 12), 27 



Section 2 

DEDUCTIONS AND EXEMPTIONS 

Standard deduction returns: 

Sources of income (tables 13-14), 36-39 
Marital status (tables 14-15), 39-40 

Itemized deduction returns: 

Sources of income (tables 16-17), 41-44 
Marital status (tables 17-18), 44-45 

Exemptions (table 19), 46 



Section 3 

TAX COMPUTATION AND TAX RATES 

Normal tax and surtax (table 20), 55 

Alternative tax (table 21), 56 

Marginal tax rates: 

All returns (table 22), 57 

By tax schedule (tables 23-25), 60-64 

Income tax at each tax rate (table 26), 66 



Section 4 

TAXPAYERS AGE 65 OR OVER; 

INCOME CREDIT 



RETIREMENT 



Taxpayers age 65 or over: 

All returns (table 27), 74 

Standard deduction returns (table 28), 77 

Itemized deduction returns (table 29), 78 
Retirement income credit: 

Schedule items by method of computation 
(table 30), 79 

Sources of income (table 31), 80 

Section 5 

STATE AND METROPOLITAN AREA DATA 

States: 

Sources of income (table 32), 89 

Selected data, by income size (table 33), 91 
Metropolitan areas: 

Sources of income (table 34), 104 

Selected data, by income size (table 35), 106 

Section 9 

HISTORICAL SUMMARY, 1916-1965 

Sources of income (tables 38, 40, 44), 207, 210, 

213 
Tax rates and requirements for filing (tables 36- 

37), 205, 206 
Characteristics (tables 39, 42, 43), 209, 211, 212 
Itemized deductions, by type (table 41), 210 
States (table 45), 215 
Metropolitan areas (tables 46-47), 217-218 



VII 



Section 



1 



Returns Filed and 
Sources of Income 

CONTENTS 

Returns and income increase sharply. 1 

More returns in upper income classes, 2 

Returns of single persons increase by 1.6 million, 2 

Use of Form 1040 and Form 1040A increases, 3 

Refund returns increase, 3 

Corporate distributions total $15 billion, 4 

Capital gam dividends total $864 million, 5 

More than 10 million returns show dividends received, 5 

Dividends of husbands and wives reported, 5 

Capital gains increase: Treatment of loss carryover changes, 6 

Income reported on sales of depreciable property, 6 

Taxable pension and annuity income increases by 14 percent, 6 

Text tables 

1.1 Returns, income, and taxes: 1964 and 1965, 1 

1.2 Returns by marital status and income size. 1964 and 1965, 2 

1.3 Overpayment or tax due, 1963-1965, 3 
Dividends and other distributions by income size, 3 
Capital gain dividends by size of dividends and by income size, 4 
Domestic and foreign dividends received, by income size, 5 
Dividends and exclusions reported by husbands and wives, 5 
Capital gains and losses, 1964 and 1965, 6 
Capital loss carryover, 1964-1965, 6 

Gain from disposition of depreciable property, by income size, 7 
Selected sources of income for all returns and returns with pensions 

and annuities, 7 



1.4 
1.5 

1.6 

1.7 

1.8 

1.9 

1.10 

1.11 

Charts 

1A Components of adjusted gross income: 1965, 1 

IB Number of returns by income size, 1956-1965, 2 

IC Form 1040 and Form 1040A: Number of returns, 1961-1965, 2 

Basic tables 

1 Data cumulated, by income size, 8 

2 Sources of income, by marital status, 9 

3 Sources of income, by income size, 10 

4 All returns: Sources of income and tax items, by income size, 12 

5 Joint returns of husbands and wives and returns of surviving spouse; 

Sources of income and tax items, by income size, 15 

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

Sources of income and tax items, by income size, 18 

7 All returns, by income size and by marital status, 21 

8 Form 1040A returns, by income size, 22 

9 Form 1040 returns with dividends received, by income size, 23 

10 Dividends and exclusions reported by husbands and wives, by income 

size, 24 

11 Returns with pensions and annuities, by income size, 25 

12 Capital gains and losses and capital loss carryover, by income 

size, 27 



RETURNS AND INCOME INCREASE SHARPLY 

A record 67.6 millionreturns were filed by the Nation's 
taxpayers for 1965, an increase of 2.2 million over 1964. 
The 3.4 percent gain over 1964 was the largest experi- 
enced in the sixties. Adjusted gross income also regis- 
tered a record increase for the sixties, increasing by 8.2 
percent to $429.2 billion. 

Noteworthy gains over 1964 levels were registered for 
the following groups of returns: 



1. Taxable returns, 2.4 million 

2. Returns with $10,000 or more adjusted gross 
income, 1.6 million 

3. Returns of single taxpayers, 1.6 million 

4. Form 1040 returns, 1.5 million and Form 1040A, 
692 thousand 

5. Returns claiming a refund, 5.0 million 

Increases in income were registered for all major 
sources except net rental income which declined for the 
third consecutive year. Especially noteworthy were the 
increases registered for sales of capital assets (28.2 
percent), farm net profit and loss (27.7 percent), and 
interest received (11.6 percent). Salaries and wages, 
which chart lA shows was the largest income component, 
advanced to $347.2 billion, up 7.4 percent. 

Table 1.1 summarizes the changes in returns and in- 
come from 1964 to 1965. 

Table 1.1— NUMBER OF RETURNS, INCOME, AND TAXES: 1964 AND 1965 



Number of returns, total. 

Taxable 

Nontaxable 



Adjusted gross income (less deficit) 

Sources of income: 

Salaries and wages (gross ) 

Dividends (after exclusions) 

Interest 

Business and profession net profit and net loss. 
Farm net prof i t and ne t loss 



Partnership net profit and net loss 

Sales of capital assets net gain and net loss... 

Rent net income and net loss 

Royalty net income and net loss 

All other sources, income and loss 



Adjustments^ 

Taxable income 

Income tax after credits. 
Self-employment tax 







Change, 


196i 


1965 


1964 to - 
1965 


(1) 


(2) 


(3) 


65,375,601 


67,596,300 


2,220,699 


51,306,338 


53,700,794 


2,394,456 


14,069,263 


13,895,506 


-173,757 


fJfiiiion dollart) 


396,660 


429,201 


32, 541 


323,266 


347, 150 


23,884 


11,917 


12,961 


1,044 


10, 125 


11,296 


1,171 


22,992 


24, 538 


1,596 


2,635 


3,365 


730 


9,731 


10,606 


875 


7,939 


10,181 


2,242 


2,625 


2,454 


-171 


606 


621 


15 


7,703 


9,122 


1,419 


2,879 


3,143 


264 


229,875 


255,082 


25,207 


47,153 


49,530 


2,377 


1,016 


1,078 


62 



^Includes sick pay exclusion, moving expense deduction, employee business expense 
deduction, and self -employment pension deduction. 

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



Chart 1A - Components of Adjusted 
Gross Income, 1965 




Income from other 
sources 19. 1% 

Business and Lirm 
profit 5.7% 

Dividends 3.0% 

Partnership profit 2.5% 

Sales of capital 
assets 2.4% 



Otiier income less 
"Adjustments" 2,9% 



ADJUSTED GROSS INCOME (net) $429, 201, 000. 000 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



MORE RETURNS IN UPPER INCOME CLASSES 

In 1965, there was a sharp upward shift in the income 
distribution as measured by changes in the number of 
returns in three income classes. Taxpayers with adjusted 
gross income of $10,000 or more filed 11.1 million re- 
turns in 1965, 1,6 million more than in the previous year. 
This increase pushed the total past the 10 million level 
for the first time, and also accounted for most of the 2.2 
million increase in the total number of returns filed. 
Returns filed by individuals with income of $5,000 under 
$10,000 accounted for the balance of the increase. The 
number of returns of taxpayers with income under $5,000 
remained virtually unchanged. 

The upward shift in the income distribution of returns 
in 1965 was consistent with a long-term trend illustrated 
in chart IB. As a result of this upward shift, taxpayers 
with income of $10,000 or more filed 16 percent of all 
1965 returns, contrasting with the 5 percent they filed 
in 1956. Also, for the first time under the present tax 
code, individuals with income under $5,000 filed less than 
half of all returns. 

Under the impact of this upward shift in the income 
distribution of returns, the number of taxable returns 
increased by 2.4 million, outpacing the gain in returns 
filed as the number of nontaxable returns decreased. 



Chart IB - Number of 
Returns by Size of 
Adjusted Gross Income, 
1956-1965 



Returns $10,000 or more 




[(Millions Bt Returns) t 



Returns $5,000 under $10,000 




RETURNS OF SINGLE TAXPAYERS INCREASE 
BY 1.6 MILLION 

Returns of single taxpayers increased by 1.6 million 
over the 1964total to 23.3 million, advancing by 7 percent. 
Single taxpayers accounted for somewhat more than one- 



third of the total returns filed and nearly six out of every 
ten returns with income under $5,000. 

Married taxpayers filing jointly submitted 574 thousand 
more joint returns in 1965, 2 percent more than in the 
previous year. More than nine out of every ten returns 
with income of $10,000 or more were joint returns. De- 
clining levels were recorded for returns of married 
persons filing separately and for returns of surviving 
spouses. Returns of heads of household showed a small 
increase. Table 1.2 shows the change in number of re- 
turns filed, by marital status and size of income, from 
1964 to 1965. 



Table 1.2— NUMBER OF RETURNS BY MARITAL STATUS AND ADJUSTED GROSS 
INCOME CLASSES, 1964 AND 1965 

[Taxable and nontaxable returns] 



Adjusted gross income class 
marital status 



All adjusted gross income classes 

Joint returns of husbands and wives.... 

Returns of single persons 

Separate returns of husbands and wives. 

Returns of head of household 

Returns of surviving spouse 



Under $5,000, total ^. 



Joint returns of husbands and wives 

Returns of single persons 

Separate returns of husbands and wives . 

Returns of head of household 

Returns of surviving spouse 



$5,000 under $10,000, total 

Joint returns of husbands and wives .... 

Returns of single persons 

Separate returns of husbands and wives . 

Returns of head of household 

Returns of surviving spouse 



$10,000 or jnore, total. 



Joint returns of husbands and wives .... 

Returns of single persons 

Separate returns of husbands and wives . 

Returns of head of household 

Returns of surviving spouse 



(1) 



65,375,601 

38,7X1,324 
21,724,641 
2,915,178 
1,775,640 
229,819 

32,993,932 

11,540,945 

17,997,741 

2,335,244 

950,642 

169,361 

22,904,054 

18,362,052 

3,261,168 

519,774 

711,809 

49,252 

9,477,614 

8,827,329 
465,731 

60,159 
113,188 
11,207 



67,596,300 

39,303,938 

23,351,400 

2,851,212 

1,887,912 

201,837 

33,017,350 

10,492,836 

19,171,432 

2,253,361 

964,549 

135,171 

23,473,737 

18,485,033 

3,606,331 

532,802 

797,909 

51,663 

11,105,211 

10,326,069 
573,637 
65,048 
125,454 
15,003 



Change, 1964 
to 1965 



2,220,699 

573,614 
1,626,759 
-63,966 
112,272 
-27,982 

23,418 

-1,048,109 

1,173,691 

-81,882 

13,907 

-34,190 

569,683 

122,981 
345,163 
13,028 
86,100 

2,411 

1,627,597 

1,498,740 

107,906 

4,889 

12,266 

3,796 



^Includes returns with adjusted gross deficit. 

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



Chart IC - Growth in Number of Forms 1040 
and 1040A, 1961-1965 

Millions of Returns 




1961 1962 1963 1964 1965 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



3 



USE OF FORM 1040 AND 1040A INCREASES 

Individual taxpayers filed their returns on Form 1040, 
a two-page form with supplementary schedules, or on 
Form 1040A, the card form. Taxpayers using Form 
1040A had less than $10,000 adjusted gross income from 
salaries and wages and not more than $200 of dividend 
or interest income. They were also required to take a 
standard deduction. 

In 1965, taxpayers filed 49.2 million Form 1040 returns 
and 18.4 million Form 1040A returns. These levels were 
1.5 million and 0.7 million higher than the respective 
1964 levels. Although the increase in 1040A returns was 
a reversal of a previous downward trend, as reflected 
in chart IC, 757 thousand fewer card form returns were 
filed in 1965 than in 1961. On the other hand, the use of 
Form 1040 has increased by 6.9 million since 1961, a 
gain of 16 percent. These trends are associated with the 
upward shift in the income distribution of tax returns 
discussed above and the increasing tendency toward 
itemization of deductions as income rises. 

REFUND RETURNS INCREASE 

Corresponding to the two-step reduction in tax rates, 
provided for by the Revenue Act of 1964, was a one-step 
reduction in the withholding rate. Prior to 1964, with- 
holding from salaries and wages was at a rate of 18 
percent. This rate was cut to 14 percent in 1964, although 
the tax rate reduction was not fully effective until 1965. 
As a result of the difference between the change in tax 
rates and the change in the withholding rate, the 42,8 
million returns of taxpayers claiming a refund in 1965 
reflected a 5,0 million increase over 1964 but only a 2.9 
million increase over 1963. These changes are shown in 
table 1.3. 



The amount of refund received by individuals also in- 
creased in 1965 after decreasing in 1964. Despite the 
increase, however, the 1965 refund amount was slightly 
less than that for 1963. 



Table 1 . 3— OVERPAYMENT OR TAX DUE, 1963-1965 

llEiXabiL' and nontaxable renj-t^J 



Tlpe tf rftun, 


Null be r i.f 
reluriiS 


Amount 


RKTUWJE WITH OVEHPAYMEHT 

Returns with refund; 

1963 


39, 900, 114 
37,750,462 
42,766,430 

-2,149,652 
5,015,968 

1,779,849 
1,804,355 
1,829,029 

24,506 
24,674 

19,275,851 
22,547,741 
20,026,711 

3,271,890 

-2, 521,030 


'J, 076, 561 
4,974,921 
5,946,846 

-1,101,660 
971,925 

668, 328 
917,630 
876,365 

49,302 
-41,265 

6,268,357 
7,066,436 
7,460,916 

798,079 

394,480 


1964 


1965 


Change: 

1963 to 1964 


1964 to 1965 

Returns with credit lo next year's tajc: 

1963 


1964 


1965 


Change: 




BETURNS Ulm TAX DUE 
1963 






Change; 

1963 to 1964 

1964 to 1965 



Prior to 1964, the total amount of taxes refunded or 
credited to the next year's tax liability usually exceeded 
the total amount due at time of filing. As shown in table 
1.3, the reverse was true in 1964 and 1965. In response 
to the changed relationship between tax liability and with- 
holding payments experienced in 1964 and 1965 a new 
withholding system using graduated rates was initiated in 
1966. These rates conform more closely to the graduated 
tax rate structure and were designed to reduce both over- 
payment and underpayment of tax. 



Table 1.4— RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Returns with dividends 
and other distributions 


Returns with total 




Retu 


ms with othe 


r distributic 


ns 




domestic and foreign 






Returns with nontaxable 


Returns with capi'al 






dividends 


Number of 


Amount 


distri 


but ions 


gain d 


ivider.a^ 


















Number of 


Amount 


Number of 


AjDount 


returns 




Number of 


Amount 


Number of 


Amount 


returns 


(Thoattra 


returns 


fThousond 




(Thoutmd 


returns 


(Thouimiti 


returns 


(Thojtmd 




dallar^i 




(*>/f,r*J 




A./y,f,J 




dollars) 




dot t»rt) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


10,230,510 


15,003,404 


10,171,847 


13,930,233 


2,869,231 


1,073,211 


941,076 


226,277 


2,295,469 


346,923 


8,942,100 


14,015,831 


8,889,802 


13,033,632 


2,560,724 


982,199 


860,194 


211,339 


2,044,833 


770,360 


22,031 


10,471 


22,031 


9,236 


7,875 


1,235 


(•) 


(•) 


6,399 


1,066 


194,239 


93,848 


192,116 


85,080 


47,988 


8,768 


14,871 


2,U8 


34,070 


6,650 


279,085 


171,980 


277,179 


155,670 


67,010 


16,310 


22,676 


3,343 


48,775 


12,967 


371,550 


245,313 


36B,769 


216,862 


101,975 


28,452 


32,701 


4,540 


80,712 


23,912 


463,797 


300,364 


458,733 


270, U4 


123,319 


30,251 


37,632 


4,909 


98,095 


25,342 


581,738 


367,696 


577,232 


318,311 


160,611 


49,386 


48,089 


5,788 


134, m 


43,598 


635,573 


376,648 


630,292 


331,359 


187,781 


45,237 


55,390 


4,515 


156,835 


40,772 


647,795 


398,060 


6«,890 


362,917 


150,664 


35,144 


49,294 


4,885 


120,285 


30,258 


642,526 


403,448 


638,360 


361,9U 


164,475 


41,537 


48,196 


6,339 


U5,ia 


35,198 


656,879 


386,136 


649,672 


334,509 


186,284 


51,625 


61,937 


6,952 


150,759 


44,672 


2,281,880 


1,638,971 


2,269,369 


1,472,069 


623,629 


166,916 


212,498 


30,688 


492,512 


136,231 


933,102 


1,194,706 


930,518 


1,086,222 


288,261 


108,491 


94,632 


17,342 


237,056 


91,154 


1,020,316 


3,413,566 


1,013,713 


3,202,448 


365,860 


211,131 


138,167 


40,272 


289,949 


170,851 


167,948 


2,118,737 


167,350 


2,031,019 


67,631 


87,729 


32,562 


30,402 


48,974 


57,319 


41,624 


2,136,441 


41,606 


2,063,358 


16,554 


73,081 


9,511 


31,683 


10,700 


41,388 


1,353 


314,074 


1,353 


298,930 


556 


15,144 


354 


10,459 


331 


4,666 


614 


445,344 


614 


433,620 


251 


11,725 


158 


7,429 


149 


4,296 


1,288,409 


987,602 


1,282,045 


895,601 


308,508 


91,005 


80,883 


14,440 


250,637 


76,563 


69,441 


79,800 


69,001 


74,456 


18,466 


5,344 


5,478 


778 


14,349 


4,565 


94,273 


22,965 


93,320 


18,029 


24,193 


4,937 


7,395 


799 


17,963 


4,136 


141,371 


46,374 


140,274 


40,198 


33,167 


6,177 


7,733 


617 


26,623 


5,560 


386,955 


179,157 


385,422 


153,216 


83,100 


25,942 


21,890 


4,942 


67,213 


21,000 


277,162 


161,920 


276,292 


144,809 


64,866 


17,U2 


13,221 


2,147 


55,141 


U,965 


154,143 


151,959 


153,481 


137,796 


42,442 


14,164 


14,181 


2,438 


33,971 


11,726 


70,092 


73,575 


69,284 


68,938 


16,422 


4,637 


3,407 


584 


14,164 


4,053 


94,972 


271,352 


94,972 


259,161 


25,852 


12,692 


7,578 


2,135 


20,713 


10,556 


2,524,138 


1,537,726 


2,505,906 


1,374,401 


630,822 


163,326 


182,710 


27,383 


497,973 


135,943 


3,244,471 


2,036,775 


3,220,354 


1,805,572 


871,897 


231,200 


269,057 


29,461 


715,011 


201,739 


•4,461,901 


11,428,903 


4,445,037 


10,750,260 


1,366,512 


678,685 


489,309 


169,433 


1,082,485 


509,241 



Grand total. 



Taxable returns, total. 

Under $1,000 

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



$5,000 under $6,000 , 

$6,000 under $7,000 , 

$7,000 under $8,000 

$8,000 under $9,000 , 

$9,000 under $10,000 , 

$10,000 under $15,000 

$15,000 under $20,000 , 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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



Nontaxable returns, total.. 
No adjusted gross income.. 



Under $600 

$600 under $1,000 

$1,000 under $2,000.. 
$2,000 under $3,000.. 
$3,000 under $^,000.. 
$4,000 under $5,000.. 
$SyOOO or i&ore 



Returns under $5,000 , 

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



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

(*•) An asterisk in a cell denotes that the estiinate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

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



4 



INDIVIDUAL/1965 . RETURNS FILED AND SOURCES OF INCOME 



CORPORATE DISTRIBUTIONS TOTAL $15 BILLION 

Table 1,4 shows returns with dividends and other dis- 
tributions and the amount of such distributions by adjusted 
gross income classes. This is the first time that this 
total and all of its major components have been tabulated. 



The $15.0 billion total reported on 10.2 million returns 
is made up almost entirely of corporate distributions. 
Taxpayers receiving domestic and foreign dividends of 
$13.9 accounted for the largest part of the $15.0 billion 
in corporate distributions. Of the $1.1 billion balance, 
capital gain dividends distributed by regulated invest- 



Table 1.5— CAPITAL GAIN DIVIDENDS BY SIZE OF DIVIDENDS AND BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 
returns 



Amount of 

capital 

gain 

dividends 

(Ihoutand 
doilmrm) 



Size of dividends 



Number 
of 

returns 



Amount 
of capital 

gain 
dividends 

(ThoutMnd 
doll^f) 



$25 under $50 



Number 

of 
returns 



Amount 

of capital 

gain 

dividends 

(Thouamnd 
doiUrn) 



$50 under $100 



Number 

of 
returns 



Amount 

of capital 

gain 

dividends 

(Thoumand 
dollarm^ 



$100 under $150 



Number 

of 
returns 



Amount 

of capital 

gain 

dividends 

( 1hou*and 
doUmra) 



$150 lander $200 



Number 

of 
returns 



Amount 

of capital 

gain 

dividends 

( Thouttrtd 



bllMi 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Grand toteil 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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

Nontaxable returns, total.... 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2, 000 under $3, 000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



2,295,469 



240,318 



6,399 
34,070 
48,775 
80,712 
98,095 

134,111 
156,835 
120,285 
135,121 
150,759 

492,512 
237,056 
289,949 
48,974 
10,700 
331 
149 



770,360 

1,066 
6,650 
12,967 
23,912 
25,342 

43,598 
40,772 
30,258 
35,198 
44,672 

136,231 
91,154 
170,851 
57,319 
41,388 
4,686 
4,296 



390,171 



281,775 



10,330 



8,642 
12,903 
22,917 

23,374 
37,287 
29,173 
32,905 
33,775 

98,040 
38,178 
39,889 
4,301 
750 
17 



129 
171 
276 

279 
392 
366 
406 
386 

1,163 
492 
471 

48 
(M 
(') 
(') 



7,062 

5,184 
8,352 
10,320 

21,818 
25,789 
22,591 
19,106 
23,501 

73,803 
31,691 
28,786 
3,229 

520 
16 



175 
323 
386 

833 
915 
880 
695 
889 

2,694 
1,152 
1,043 
116 
(M 



10,480 
13,727 
21,929 

22,561 
22,721 
14,261 
20,671 
26,930 

89,672 
38,310 
40,801 
4,977 

821 
17 



767 
1,009 
1,591 

1,645 

1,581 

1,029 

1,450 

1,907 

6,402 

2,766 

2,951 

361 

82 

2 

1 



5,639 
10,636 
9,572 

13,228 
20,406 
11,966 
13,561 
19,686 

54,820 

24,4U 

26,419 

3,886 

681 

22 



689 
1,323 
1,165 

1,597 
2,515 
1,492 
1,660 
2,445 

6,707 

3,006 

3,275 

478 

68 

2 



3,666 
3,115 
4,314 

7,627 
9,226 
6,442 
8,619 
11,376 

32,215 

16,893 

21, 828 

3,049 

507 



637 
532 
744 

1,324 
1,616 
1,152 
1,503 
1,981 

5,574 

2,900 

3,781 

526 

101 



250, 637 



76,563 



466 



1,089 



2,532 



14,849 

17,963 
26,623 
67,213 
55,141 
33,971 
14,l&i 
20,713 



4,565 

4,138 
5,560 
21,000 
14,965 
11,726 
4,053 
10,556 



6,243 

6,752 
8,332 
5,103 
4,083 
3,722 



UO 

104 

65 

33 

39 



(♦) 
2,186 
4,334 
7,643 

5,619 

5,675 
2,890 



(«) 



92 
156 
253 

205 

202 



3,080 
2,230 
5,194 
10,843 
10,505 
5,054 
2,346 
4,269 



200 
179 
397 
778 



171 
321 



725 
1,828 

725 
6,803 
5,509 
2,568 

435 
2,163 



91 
215 

90 
815 
693 
286 

48 
294 



(•) 
3,221 
2,423 
4,754 
3,739 
3,008 
1,149 
1,325 



(«) 



561 
409 
822 
640 
511 
213 
233 



497,973 

715,011 

1,082,485 



135,943 
201,739 
509,241 



86,341 
159,768 
181,l>;7 



1,085 
1,862 
2,180 



53,508 
115, 520 
138,227 



2,103 
4,303 
5,011 



90,736 
111,013 
175,003 



6,554 
7,905 
12,593 



49,063 
30,752 
U0,503 



5,954 

9,971 

13,569 



33,662 
44,337 
74,731 



5,821 
7,773 
12,927 



Size of dividends — Continued 



$200 under $300 



Adjusted gross income classes 



Number of 
returns 



Amount of 

capital 

gain 

dividends 

(Thoutmnd 
dallara) 



$300 under $400 



Number of 
returns 



Amount of 

capital 

gain 

dividends 

f TTiouiand 
dpi I art) 



$400 under $500 



Number of 
returns 



Ajnount of 

capital 

gain 

dividends 

{ Thouuand 



$500 under $1,000 



Number of 
returns 



Amount of 

capital 

gain 

dividends 

(Thoutxid 



$1,000 or more 



Number of 
returns 



Ajnount of 

capital 

gain 

dividends 

(ThoutsTd 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



Grand total. 



178,594 



479,014 



Taxable returns, total. 

Under $1,000 

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



175,905 



160,230 



448,266 



$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $3,000 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $500, 000 

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



9,833 
8,352 

6,964 
13,597 
U,708 

3,046 
11,438 

43,008 
23,537 
26,336 



.,815 jj 

2,471 ) 
1,972 

1,683 
3,395 
2,931 
2,007 
2,673 



10,470 

5,814 

6,629 

1,154 

206 



9,323 

2,326 

6,094 

2,U3 

4,039 

9,030 

6,174 

24,290 

13,165 

19,509 

3,375 

580 

13 



3,398 

798 

2,161 
732 
1,350 
3,074 
2,108 

3,405 
4,530 
6,714 
1,174 
201 



3,976 
3,231 
2,486 
3,671 
6,334 
5,577 
3,454 
4,619 
2,853 

15,156 
9,887 

12,318 

2,631 

467 



1,734 
1,404 
1,132 
1,675 

2,818 
2,619 
1,576 
2,008 
1,250 

6,776 
4,409 
5,470 
1,176 
208 



6,089 
9,470 

14,816 
12,701 

9,175 
10,418 

6,959 

34,776 
21,291 
35,399 
7,344 
1,542 
51 
27 



4,162 

6,704 

10,749 
3,310 
5,973 
7,092 
4,730 

24,004 
14,797 
25,202 
5,211 
1,103 
33 
13 



(•) 
4,329 
6,607 
5,224 

11,245 

7,420 
7,477 
3,145 
3,062 

26,733 
19,689 
38,163 
U,485 
3,999 
154 
78 



(•) 

6,360 
10,361 
10,031 

20,511 
13,197 
13,504 
15,303 
26,304 

64,037 
51,288 
115,316 
47,075 
39,413 
4,628 
4,270 



Nontaxable returns, total.. 

No adjusted gross income. 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 



15,513 



6,680 



24,802 



17,091 



13,314 



30,751 



(•) 

4,534 
7,762 
7,106 
3,811 
1,681 



(») 
1,190 
1,941 

1,775 

882 
391 



(«) 
3,961 

4,625 
1,968 



(•) 



1,&40 
637 



(•) 

8,727 

6,640 



(-) 
3,377 

2,939 



I' 



(•) 

1,973 

8,347 
4,991 

5,660 



(•) 
1,192 

5,651 
3,888 

3,844 

1,350 



6,690 

3,366 
4,769 

1,901 



8,952 

4,492 
7,368 
7,536 



Returns under $5,000 

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



48,717 
53,140 
99,237 



12,112 
13,006 
24,354 



25,613 
27,835 
61,062 



8,852 
9,577 
21,074 



28,665 
23,037 
40,539 



12,729 
10,332 
18,077 



42,625 

55,685 

100,802 



29,106 
38,423 
70, 658 



34,043 
43,819 
100,732 



51,629 
98,587 
328,798 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Less than $500. 

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



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



mem companies totaled $847 million and nontaxable 
distributions of capital, $226 million. 

A portion of the $15.0 billion of corporate distributions 
is not a component of adjusted gross income for several 
reasons. 

a. Domestic and foreign dividends received are 
before deduction of dividend exclusions. 

b. Capital gain dividends are reduced by at least 
one-half when included in the net capital gain or loss 
component of adjusted gross income, 

c. Nontaxable distributions generally result from the 
return of capital and, thus, are not usually part of the 
taxpayer's gross income. 

CAPITAL GAIN DIVIDENDS TOTAL $864 MILLION 

Capital gain dividends are long-term capital gains 
distributed or allocated to shareholders by regulated 
investment companies, for the most part mutual funds. 
If such dividends are allocated but not distributed to the 
shareholder they are deemed distributed for tax compu- 
tation purposes and the taxpayer is allowed a refundable 
tax credit of 25 percent of the dividend which equals the 
tax paid by the mutual fund. 

Table 1.5 shows that nearly half of the 2,3 million 
taxpayers reported capital gain dividends amounting to 
less than $100. One out of thirteen taxpayers reporting 
such dividends received $1,000 or more. Returns with 
$1,000 or more of capital gain dividends accounted for 
more than half of the total dollars received. The table 
also shows that more than 40 percent of the returns with 
capital gain dividends were filed by taxpayers with income 
of $10,000 or more, and these taxpayers accounted for 
about three-fifths of the dollar total. 



MORE THAN 10 MILLION RETURNS SHOW 
DIVIDENDS RECEIVED 

The returns of taxpayers reporting dividends received 
crossed the 10 million mark for the first time in 1965. 
Due to the increase in the dividend exclusion in 1964 
from $50 to $100 (up to $200 on a joint return), rela- 
tively fewer taxpayers receiving dividends included 
dividends in adjusted gross income. In 1965 and 1964, 
some 58 percent of the returns of taxpayers with divi- 
dends received carried all or part of their dividends 
into adjusted gross income, compared to 72 percent in 
1963. 

The increase in allowable dividend exclusion has had 
a less significant effect, however, on the amount of 
dividends carried into adjusted gross income because a 
large proportion of dividends received are reported by 
taxpayers with a large amount of such income. For 
example, dividend recipients on the 4.4 million returns 
with adjusted gross income of $10,000 or more reported 
receiving dividends of $10.8 billion, an average of $2,418 
per return. In contrast, the 5.7 million returns with ad- 
justed gross income under $10,000 had dividends re- 
ceived of $3.2 billion, an averageof only $555 per return. 
Because of this concentration of dividends among high 
income taxpayers, approximately 93-percent of all divi- 
dends received were included in adjusted gross income 
in 1965, 

Table 1.6 provides summary data for dividends re- 
ceived. 



Table 1.6— DOMESTIC AND FOREIGN DIVIDENDS, BY ADJUSTED GROSS 
INCOME CLASSES 

[TaxatK- and nontaxable returns] 





LomL-Htlc and fortl,^n ritvldende received 


Adjusted gross income 


Total 


Not eligible for 
exclusions 


classes 


Number of 
returns 


Amount 

(Thoutmtd 


Number of 

returns 


Ajaount 
db/J,r.J 




CD 


(*i) 


(3) 


(4) 


Total 


10, 171, g-;? 


13,930,233 


1,179,922 


376,895 




2,505,906 
3,220,854 
i,445,0B7 


1,374,401 
1,805,572 
10,750,260 


324,520 

371 , 557 
483, 84o 


45,182 




49,632 




282,080 








Domestic and foreign 
dividends received- 
Continued 


Dividend 
exclu- 
sions 
from 
gross 
income 

(Thoumand 
dolUra) 


Dividends in adjusted 

gross income 


Adjusted gross income 
classes 


Eligible for 
exclusions 






Number of 
returns 


Amount 

(Thoutmd 

dollm,*} 


Number cf 
returns 


Amount 
fTTioutsid 




(5) 


to) 


(7) 


(8) 


(9) 


Total 


9,8il,9ii0 


13,553,033 


969,663 


5,890,009 


12,960,570 




2,367,860 
3,080,859 
i,3o3,2ol 


1,329,167 
1.755.858 


214,066 
261.793 


1,634,659 
1,620,305 


1,160,355 




1,543,779 


$10 , 000 or more 


IC 


,468,008 


49: 


,804 


2,t35,045 


10,256,456 



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



DIVIDENDS OF HUSBANDS AND WIVES REPORTED 

Dividend income was reported on 7,2 million joint 
returns of husbands and wives aggregating $8,9 billion. 
The average received was $1,245 per joint returnof which 
$107 was excludable. The $107 average per return, ex- 
ceeding the limit of $100 per taxpayer, reflects the fact 
that both husbands and wives often had dividend income. 

To claim a dividend exclusion of more than $100 on a 
joint return an allocation of eligible dividend income 
between husband and wife was required. The allocation 
was determined as follows: 

1. A dividend on stock wholly owned by one spouse 
was fully allocable to that spouse. 

2. On jointly owned stock each was allocated half 
the dividend income. 

Of the 6,9 million joint returns with eligible dividend 
income, 2.6 million did not specify the ownership of 
dividend income or, in other words, did not make an 
allocation between the spouses. Of the 4.3 million re- 
turns making allocations, 4.0 million reported dividends 
belonging to the husband and almost as many reported 
dividend income attributed to the wife. This indicated 
that an overwhelming majority of returns making an 
allocation to one spouse also allocated dividend income 
to the other. The amounts allocated are shown in table 
1.7. 

There was no compelling reason to specify stock and, 
therefore, dividend ownership on returns claiming an ex- 
clusion of $100 or less. Of the 2.6 million joint returns 

Table I . 7— DIVIDENDS AND EXCLUSIONS REPORTED BY HUSBANDS AND WIVES 

[Taxable and nontaxable returris] 



Item 


Number of 
returns 


DivldeKls 
eligible for 
exclusions 

dollar,) 


Dividend 
exclusions 

OolimrMi 




(1) 


(2) 


(3) 


Joint returns with dividends eligible for 


6,895,257 


8,643,535 


734,370 




4,010,411 
3,721,284 

2,590,344 


4,416,137 
3,284,211 

943,137 


303,650 




272,732 




117,986 







Detail may not add to total because of roimding- 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



not specifying stock ownership, the average exclusion 
claimed was $60. On returns specifying stock ownership, 
the average was $134. 



CAPITAL GAINS INCREASE; TREATMENT OF 
LOSS CARRYOVER CHANGES 

More than $10 billion of taxpayers' adjusted gross 
income was derived from capital gains and losses in 
1965, 28.2 percent more than in 1964. The 1965 total 
was made up of $11.1 billion carried into adjusted gross 
income on returns with net capital gains, and $0.9 
billion deducted on returns with net capital losses. 

For returns carrying capital gains into adjusted gross 
income, net long-term gain (after carryover) was the 
larger component of gain, aggregating $21.1 billion in 
1965. The net short-term capital gain (after carryover) 
totaled nearly $700 million. Both of these totals showed 
marked increases over 1964 levels as can be seen in 
table 1.8. 

Table 1.8— CAPITAL GAINS AND LOSSES, 1964 AND 1965 



Table 1.9— CAPITAL LOSS CARRYOVER, 1964 AND 1965 



Type of carryover 



Number of returns with sales of capital 

assets , total 

With net gain 

With net loss 

Net gain less net loss in adjusted gross 
income 

Returns with net gain: 

Net gain in adjusted gross income 

Net short-term gain 

Net short-term loss 

Net long-terra gain 

Net long-term loss 

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

Returns with net loss : 

Net loss in adjusted gross income 

Net loss before statutory limitation 

Net short-term gain 

Net short-term loss 

Net long-term gain 

Net long-term loss 

NOTE: Short- and long-term gains and lossi 
add to total because of rounding . 



6,822,463 
5,320,888 

1,501,575 



7,327,034 
5,930,093 
1,396,942 



Change, 1964 
to 1965 



504,571 
609,205 
-104,633 



7,339,152 



8,909,143 

411,315 

371,099 

17,413,975 

23,610 

17,042,876 



969,991 

4,036,746 

44,570 

2,678,844 

256,979 
1,659,458 



10,180,858 



11,069,464 
691,234 
268,906 

21,099,256 
36,948 

20,830,358 



888,606 

4,221,016 

67,562 

2,068,422 

149,331 
2,369,994 



2,160,321 

279,919 

-102,193 

3,685,281 

13,338 

3,787,482 



-81,385 
134,270 
22,992 
-ol0,422 
-107,148 
710,536 



are after carryover. Detail may not 



Of the total net capital loss of $4,2 billion only $0.9 
billion was deductible in 1965. The largest component 
of total loss was the net long-term capital loss (after 
carryover), amounting to $2.4 billion. Net short-term 
loss (after carryover) totaled $2.1 billion. Previous to 
1965, the short-term loss component was substantially 
larger than the long-term loss component. The change 
in the ranking of these components is directly due to a 
change in the separate treatment of long- and short-term 
capital loss carryover, initiated by the Revenue Act of 
1964, and effective in 1965. 

The effect of the law change on some taxpayers was to 
increase the amount of capital gain income in adjusted 
gross income, and thereby increase the tax yield from 
capital gains. Formerly, the total carryover loss was 
first deductible from any net short-term gain, an amount 
which otherwise might be fully taxable as ordinary in- 
come. Under the new provision, the long-term component 
of loss carryover was first applied to any net long-term 
gain, only half of which might be carried into adjusted 
gross income. 

Table 1.9 shows the amounts of capital loss carryover 
in 1964 and 1965. Of the $2.7 billion loss carryover 



Returns with net capital gain or Loss; 

Total loss carryover 

Short-term 

Long-term 

Returns with net capital loss; 

Total loss carryover 

Short-term 

Long-term 

returns with net capital gain: 

Total loss carryover 

Short-term 

Long-term 

■'prior to 19b5 all capital loss carryover 
in the current year. 



(2) 



Change, 19t-l 
to 1965 



(3) 



(Thouamid doIlMra} 



2,315,537 
2,315,537 



2,111,903 
2,111,903 



203,634 
203,634 



2,743,857 
1,592,386 
1,151,471 



2,519,128 
1,485,236 
1,033,892 



224,729 

107,150 
117,579 



423,320 

-723,151 

1,151,471 



407,225 
-626,667 
1,033,892 



21,095 
-96,484 
117,579 



treated as a short-term capital loss 



in 1965, $1.2 billion was long-term loss carried over 
from 1964. Since some part of the short-term loss carry- 
over was also generated in 1964, it is probable that more 
than half the total carryover originated in that year. 



INCOME REPORTED ON SALES OF DEPRECIABLE 
PROPERTY 

Under sections 1245 and 1250 of the Internal Revenue 
Code, all or a portion of the gain from sales or dis- 
positions of certain depreciable property, which under 
prior law was treated as capital gain, was taxable as 
ordinary income in 1965. The portion of the gain that 
was taxable as ordinary income was dependent upon the 
type of depreciable asset sold, the amount of depreciation 
taken on that asset, and the length of time the asset was 
held. A detailed explanation of these provisions is con- 
tained in the "Explanation of Terms." 

Table 1.10 shows that over $195 million inordinary 
income was received through these "recapture" provi- 
sions of the law, an increase of nearly $65 million over 
1964. More than 40 percent of the taxpayers on the 289 
thousand returns reporting disposition of depreciable 
property realized only ordinary income on their trans- 
actions. However, less than one-fourth of the total gain 
of $874 million realized on sales of depreciable property 
was directly taxable as ordinary income. 

Individual with income under $10,000 filed more than 
one-half the returns but reported less than one-third the 
total gain on sales of depreciable property. Taxpayers 
with income of $10,000 under $20,000 reported one-fourth 
of the total gain and filed a like proportion of the returns 
with sales of depreciable property. 



TAXABLE PENSION AND ANNUITY INCOME 
INCREASES BY 14 PERCENT 

Taxpayers filing 2 million returns reported taxable 
pension and annuity income of $3.6 billion in 1965. This 
was 14 percent more than the previous year. 

A pension is, usually, a regular allowance payable 
for life from a qualified pension plan. Such plans are 
usually wholly or partly financed by employers and their 
contributions are tax deductible to them. While employee 
contributions are not deductible, the resulting pension 
and annuity income is nontaxable to the extent that it 
represents a return of employee contributions or the 
annuitant's cost. 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 

Table 1.10— RETURNS WITH GAIN FROM DISPOSITION OF DEPRECIABLE PROPERTY: NUMBER OF RETURNS AND AMOUNT OF ORDINARY AND CAPITAL CAIN 

BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Returns with gain from disposition of depreciable pruperty 



Number of 
returns 



Total 
gain 



ihllmra} 



Ordinary gain 



Number of 
returns 






Number of 
returns 



f Thoutwid 
dolUra) 



Returns with ordinary 
gain only 



Number of 
returns 



f Iheua«id 
dotitra) 



Returns with uther 
gain only 



Number of 
returns 



Amount 



h'-turns With both 

grdinary and other 

fiok! 



number of 
returris 



Amount 
fThouaand 



Taxable returns, total. 

Under $1,000 

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

$5,000 under $o,000.. 
$6,000 under $7,000.. 
$7,000 under $8,000.. 
$8,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000.. 
$100,000 under $500,000. 



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



Nontaxable returns, total.. 
No adjusted gross income. 



Under $600 

$600 under $1,000... 
$1,000 under $2,000. 
$2,000 under $3,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 
$5,000 or more 



Returns under $5,000 

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



(1) 



239,421 



234,843 



) 

,355 

,474 

,624 

,023 

1,462 

,173 

,607 

,221 

,659 



49,986 
23,734 
37,417 
7,511 
2,275 

110 



54,578 



8,674 

3,921 
3,626 
8,664 
8,444 
6,445 
4,729 
10,075 



75,123 
91,192 
123,105 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(S) 



(9) 



(11) 



168,762 



679,363 



120,659 



82,236 



140, 777 



94,065 



65,885 



92, 300 



(•) 

1,122 
21,156 

9,434 
18, 547 

42,638 
18,416 
25,729 
27,673 
25,248 

126,023 
80,172 

221,125 
88,511 
68,331 

7,495 
11,245 



8,464 
11,828 

16,133 
14,335 

15,074 
9,366 
10,600 

38,993 

19,013 

29,697 

5,628 

1,760 

95 



3,727 
5,819 

8,028 
6,555 
12,099 
5,713 
5,852 

31,453 
20,938 
42,049 
9,986 
5,564 

222 

579 



5,285 
7,056 

13,220 
8,576 
7,727 
8,643 

10,885 

30,918 
14,184 
23,693 
4,940 

1,537 

70 



5,707 
12,728 

34,610 
11,862 
13,631 
21,960 
19,397 

94,571 
59,233 
179, 075 
78, 527 
62,767 

7,273 
10,666 



(•) 
2,553 
4,339 
6,967 

7,242 
8,597 
8,830 
4,578 
4,774 

19,068 
9,550 

13,724 

2,571 

738 

40 
27 



(•) 

937 
2,238 
3,289 

3,868 
2,902 
8,797 
1,460 
2,360 

U,417 
7,853 

12,351 
3,333 
1,638 

92 
323 



6,525 

2,838 
1,533 
3,855 
5,059 

10,992 
4,690 
7,720 
1,884 
515 

15 

14 



22,678 

3,620 

562 

12,918 

10,972 

38,717 
18,973 
61,780 
29,331 
18,219 

549 
3,340 



(•) 
1,968 
4,125 
4,860 

8,892 
5,738 
6,194 
4,788 
5,826 

19,925 
9,494 

15,973 
3,056 
1,021 

55 
26 



81,013 



49,618 



26, 593 



8,266 



11,093 



19,713 



21, 174 

4,817 
2,338 
9,C»3 
8,369 
9,744 
3,593 
21,885 



7,492 

3,631 
2,900 
7,276 
6,994 
5,348 
4,149 
8,522 



9,690 

1,879 
1,141 
3,286 
2,451 
3,317 
2,504 
7,129 



3,956 

2,325 

1,740 
3,568 
4,540 
4,143 
2,611 
5,100 



11,484 

2,938 
1,197 
5,808 
5,919 
6,427 
1,089 
14,757 



4,717 

1,595 
1,885 
5,096 
3,904 
2,302 
2,118 
4,975 



4,387 

450 
454 
2,645 
1,413 
2,190 
560 
4,253 



1,182 



3,123 
1,554 



2,604 



4,039 
1,246 



2,775 
2,035 
(•) 
2,180 
3,090 
3,Ck45 
2,031 
3,546 



109,674 
149,985 
614, 509 



63, 377 
72, 190 
97, 110 



38,641 
42,797 
113, 370 



39,229 
53,200 
76,333 



71,035 
107, 189 
501, 139 



35,894 
37,992 
46,773 



18,591 
22,331 
41, 314 



11,746 
19,002 
25,996 



21,856 
45,667 
171,603 



27,483 
34,198 
50,337 



(12) 



(•) 

15, 5U 
6,669 
9,623 

21,727 
11,895 
16,370 
13,296 

11,917 

72,890 
53,346 
U6,995 
55,848 
48,474 

6,855 
7,582 



14,182 

4,306 

(■) 
4,021 
5,427 
5,249 
2,828 

16,387 



69,227 

81,987 

401, 592 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

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



Table 1.11 shows the overall income pattern on re- 
turns with taxable pension and annuity income. A com- 
parison with the income pattern of all returns is also 
shown. Pensions and annuities are important sources 
of income of retired persons and this is reflected in the 
differences between the two income patterns. Earned 
income from salaries and wages, business and profes- 
sions, and partnerships comprised 35 percent of the 
income on returns with taxable pension and annuity in- 
come compared with 90 percent of the income on all 
returns. On the other hand, those returns derived 29 per- 
cent of their income from investment sources, consisting 
of dividends, interest rent and royalties, compared with 
6 percent on all returns. Pension and annuity income 
itself was 27 percent of income reported on returns of 
these pensioners and annuitants. The income patterns on 
such returns resemble the patterns shown in section 4 
for returns with age exemptions and returns claiming the 
retirement income credit because of the overlapping 
among these three groups of returns. 



Table 1 . 11— SELECTED SOURCES OF INCOME FOR ALL RETURNS AND RETURNS 
WITH PENSION AND ANNUITY INCOME 





All rot J-!.s 


Ret'^i.s .^ith perici.iii ar.j 
Qiuiuity income 




AmouTit 

(Thouamia 
doU»f} 


Percent 
of 

adjusted 
gross 
income 


Amount 

(Thootmtd 
tttllaru) 


Percent of 


Sources of income 


Adjusted 
gross 
income 


Income 
for all 

returns 

iCol. 1) 




a) 


(2) 


{'->) 


w) 


!^J 


Adjusted gross income less 
deficit 

Salaries and wages (gross) 

Business or profession net profit 

and net loss 

Farm net profit and net loss 

Partnership net profit and 

net loss 

Sale of capital assets net gain 

and net loss 

Dividends in adjusted gross 


429,201,238 

347,150,062 

24,588,343 
3,364,909 

10,606,017 

10,180,858 

12,960,570 
11,296,043 
3,568,265 
2,454,447 
621,361 
2,411,277 


100.0 

30.9 

5.7 
0.3 

2.5 

2.4 

3.0 
2.6 

0.3 
0.6 
0.1 
0.6 


13,414,541 

4,119,599 

432,994 
5,496 

106,120 

1,020,920 

2,188,285 
1,445,231 
3,568,265 

220,512 
90,159 

211,049 


100.0 
30.7 

3.2 

(^) 

0.8 
7.7 

16.3 

10.8 

26.6 

1.6 

0.7 
1.6 


3.1 

1.2 

0.2 
0.2 

1.0 

10.1 

16.9 
12.8 
100.0 

9.0 
14.5 

8.8 


Interest received 


Rents net income and net loss .... 
Royalties net income and loss .... 
Other sources, income and loss^.. 



^Includes adjustments, income from sales of property other than capital assets, and 
gains from sales of depreciable properly. 

^Less than 0-05 percent. NOTE: Detail may not add to total because of rounding. 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



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INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 

Table 2.— ALL RETURNS: SOURCES OF INCOME AND LOSS BY MARITAL STATUS OF TAXPAYER 

(Taxable and nontaxable returns) 



Sources of Income and loss 



ALL HETUBUS 

Adjusted gross income 

Salaries and wages (gross). 

Business or profession: 

Net profit 

Net loss 

Farm: 

Net profit 

Net loss 

Partnership: 

Net profit 

Net loss 



Sales of capital assets; 

Net gain 

Net loss 



Ordinary gain from sales of depreciable 

property 

Sales of property other than capital 
assets: 

Net gain 

Net loss 



Dividends in adjusted gross income. 
Interes t received 



Pensions and annuities (taxable 
portion) 



Rents; 

Net income. . 
Net loss 

Royalties: 
Net income. . 
Net loss. . . . 

Other sources. 



Returns With No Adjusted Gross Income 

Adjusted gross income 

Salaries and wages ( gross ) 



All retui-ns 



Business or profession: 

Net profit 

Net loss 

Farm: 

Net profit 

Net loss 

Partnership; 

Net profit 

Net loss 



Sales of capital assets: 

Net gain 

Net loss 



Ordinary gain from sales of depreciable 
property 

other than capital 



Sales of property 
assets; 
Net gain.. 
Net loss.. 



Dividends in adjusted gross income. 
Interest received 



Pensions and annuities (taxable 
portion) 

Rents; 

Net income 

Net loss ■ 



Royalties; 
Net income. . 
Net loss .... 

Other sources. 



67,596,300 
59,706,226 



,887,150 
897,981 



1,999,465 
1,035,303 



1,517,677 
423,428 



5,930,093 
1,396,942 



66,417 

195,126 

5,890,009 

23,582,312 



3,906,062 
2,180,940 

495,936 
29,923 



397, 372 
111,204 



19, 039 
153,699 



6,725 

130,461 



9,355 
42,086 



83,009 
31,122 



dollars) 



'429,201,239 
347,150,062 



26,314,996 
1,726,653 



5,217,505 
1,852,596 



11,960,226 
1,354,209 



11,069,464 
888,606 



7,492 



1,893 
16,324 

40,423 

141, 555 



43, 864 
52,501 



^J, 727 

(•) 
I'} 



194,8 



56,731 
290,145 

12,960,570 

11,296,048 

3,568,265 

4,020,376 
1,565,929 

687, 387 
66,026 



'1,461,969 
362,938 

90,474 
696,884 

18,413 
507,702 

50,165 
507,371 

198,191 
33,588 



3,068 
95,602 



68,517 
95,193 



49,590 
U3,678 



'475,137 



Joint returns of 
husbands and wlvea 



39,303,938 
34,673,534 



4,066,483 
739,641 



1,606,986 
896,604 



1,233,550 
340, 033 



4,321,479 
1,044,056 



203,836 



57,122 
169,761 

3,742,102 

16,851,038 



2,801,410 
1,724,985 

368,369 
23,677 



257,764 
84,001 



13,789 
101,638 



5,558 
97,477 



8,172 
29,702 



60,123 
20,839 



(Thcuaand 



5,060 



1,306 
13,630 

27,017 

93,049 



32,949 
25,943 



7,557 

(•) 



(M 



337,033,503 
272,587,188 



23,865,143 
1,452,539 



4,616,254 
1,661,399 



10,790,373 
1,203,604 



8,681,232 
661,979 



49,634 
255,302 

8,173,371 

7,527,368 

2,379,364 

2,900,413 
1,255,360 



506,597 
61,074 



'1,147,181 
306,776 

76,847 
561, 898 

17,705 
441,760 

47,127 
462,791 

171, 813 
24,702 



2,791 
85,099 

56,035 

69, 584 



43,275 
79,093 



51,086 
5,865 

'341,409 



Separate returns of 
husbands and wives 



2,851,212 
2,576,907 



123,282 
19,882 



67,614 
19,338 



29, 135 

9,377 



31,460 
70,045 



(•) 



(•) 
3,275 

95,190 

405,199 



f 7hou»«nd 



(6) 



10,058,880 
8,776,357 

372,739 
42,076 

90,120 
32,244 

150,398 
36, 139 

153, 324 
58,963 

(•) 

(>) 
4,261 

299,045 

172,795 

55,897 



32,567 68,275 

43,478 35,001 



6,895 
1,136 



18,976 
3,112 

(•) 
7,321 

(•) 
5,740 

(•) 
2,719 

5,581 
(•) 

(•) 

(") 

(•) 
1,943 
4,670 



(•) 
(«) 



(«) 
( = ) 



13, 723 
914 



'50,700 
6,016 



(•) 
23,342 



(«) 
11, 891 



(•) 
16,093 



4,841 
(•) 



Returns of heads 
of ho'jsehold 



1,887,912 
1,704,411 



90,623 
14, U2 



25,189 
12,634 



29,440 
9,276 



141,252 
32,152 



(•) 
3,403 

174,555 

73b, ^'44 



(•) 
(«) 



1,140 



(•) 
(•) 



(•) 



,422 



(Thcuttrtd 
doll»r») 



34,265 



107,687 
73,013 



12,340 
247 



6,837 
1,278 



(>) 
3,466 



(•) 
(•) 



(•) 
(•) 



(•) 

(>) 



(•) 
(«) 

(") 
1,734 



(•) 
2,472 



(•) 
(•) 



10,633,373 
8,882,838 



394,740 
31, 190 



49,518 
20,346 



151,788 
17,247 



245,540 
19,950 



2,538 



(') 
6,862 

355,519 

338,770 

54,938 

97,042 
43,717 



15,807 
409 



'32,558 
1,475 



Returns of P""'''^ °f s'-Wle P"" 

„,,,., ,.„^ sons not head of house- 
surviving spouse ^jj ^^ surviving SEouse 



(•) 
{-) 

(•) 



(•) 
3,569 



(•) 
(•) 
'16,016 



201,837 
158,920 



14,886 
1,894 



3,961 
1,755 



18,552 
5,542 



(•) 
(•) 

27,424 
103, 363 



21,429 
6,679 



1,757 
1 



933 

487 



(Thmiul 
dollai 



964,354 
686,932 



48,601 
3,912 



10,824 
6,755 



27,813 
2,697 



37,152 
3,498 



{') 



(') 



(>) 
(•) 



41,965 
59,099 



16,660 



20,891 
3,669 



1,290 
(') 



'3,163 
1,638 



(«) 

1 
(•) 

(•) 



(*) 



(•) 
(•) 



23,351,400 
20,592,455 



591,869 
122,421 



291,541 
102,798 



221, 591 
62,485 



1,367,348 
245,147 



23,457 



7,004 
18,100 

1,850,738 

5,436,168 



892,968 

332,785 

106,074 
4,363 

(^) 



112,862 
22,326 



3,938 
40,923 



(ntovmnd 
dellara} 



'12) 



1,020 
25,357 



881 
9,228 



16,958 

9,139 



291 
1,600 

10,961 

41,895 



3,524 
22,423 



70,511,129 
56,216,246 



1,633,773 
196,936 



450,788 
131,851 



839,349 
94,522 



1,947,217 
144,216 



12, 198 



5,653 

23,397 

4,090,670 

3,193,016 



933,756 
228,184 

149,970 
3,630 

794,429 



'228,363 
47,082 

11,659 
96,636 

703 
49,730 

2,705 
27,125 

20,841 
8,272 



85 
6,424 

10,580 

23,743 

1,333 

4,633 
56,825 

(•) 

(•) 

'108,681 



See text for "Explanation of Classifications and Terras" and "Sources of Data, Description of the Sample, and Limitations of the Data." 

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Adjusted gross income less deficit. 

^Number not tabulated. 

3 Less than $500. 

'Deficit. 

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



269-348 O - 67 - 2 



10 






INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



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INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



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12 INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 

Table 4 .—ALL RETURNS— SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income 

classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 

income 



Salaries and wages 
(gross) 



Number of 
returns 



(Thouttnd 
dollari) 



Business or profession 



Number of 
returns 



( Thousand 
dollars) 



Number 

of 
returns 



Amount 
(Thousand 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



Amount 

(Thousand 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(B) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total 

Taxable returns, total 

Under $1,0CX) 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

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

Nontaxable returns, total... 
No adJuBted gross income.. 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5, 000 

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



67,596,300 



190,741,281 



^429,201,239 



897,981 



5,217,505 



53,700,794 



153,203,616 



409,336,755 



49,308,141 



332,927,416 



24,482,465 



569,976 



971 



661,360 



552,583 
4,437,369 
4,325,234 
5,047,285 
5,201,239 

5,201,624 
5,378,580 
4,928,047 
4,125,098 
3,377,613 

7,695,823 

1,756,955 

1,389,340 

188,276 

43,713 

1,391 

624 



552,583 

4,877,238 

6,506,297 

10,170,911 

12,984,896 

14,811,560 
17,466,412 
17,261,172 
14,994,493 
12,545,338 

28,269,036 

6,501,091 

5,363,660 

733,143 

158,693 

4,930 

2,113 



520,544 

6,637,705 

10,866,163 

17,695,255 

23,430,970 

23,601,687 
34,931,252 
36,883,159 
35,007,018 
32,017,000 

91,549,811 
29,849,330 
39,523,750 
12,399,732 

7,115,200 
937,561 

1,370,613 



512,592 
4,130,815 
3,871,142 
4,556,758 
4,747,018 

4,801, 1&4 

5,055,125 

4,671,762 

3,919,020 

3,215,174 

7,185,209 

1,502,907 

989,034 

121,189 

27,959 

863 

410 



472,08 

5,960,127 

9,434,l&i 

15,410,579 

20,610,432 

25,449,077 
31,815,695 
33,719,335 
32,092,356 
29,256,746 

80,641,693 
22,443,762 
19,691,556 
4,297,264 
1,537,978 
59,915 
34,084 



12,889 
118,813 
209,391 
300, 561 
334,501 

375,101 
356,881 
322,458 
284,378 
233,467 

661,410 

261,501 

348,940 

44,655 

6,544 

124 

55 



9,572 
147,727 
332,764 
707,001 
965,559 

1,227,073 
1,250,246 
1,198,227 
1,159,491 
1,029,333 

4,236,158 

2,776,944 

7,058,365 

1,887,926 

415,220 

11,326 

19,533 



(•) 
11,892 
23,471 
42,372 
55,459 

60,617 
64,653 
59,035 
49,626 
36,078 

98,306 
28,641 
29,667 
6,081 
2,679 
147 



(») 
12,195 
20,337 
42,724 
54,883 

55, 613 
49,032 
48,489 
41,284 
31,702 

U0,764 
49,724 
95,459 
48,044 
55,838 
8,247 
13,701 



6,546 

65, 519 

107,019 

139,737 

140, 030 

132,512 

114,602 

96,434 

72,525 

57,875 

U2,109 

42,160 

38,752 

4,974 

1,040 

32 



4,338 

69,113 

168,442 

259,685 

314,961 

345,937 
334, 594 
293,086 
267,080 
242, 904 

724,204 
347,490 
471,138 
82,700 
23,464 
513 
1,606 



(•) 

16,603 

35,391 

64,020 

80,522 

83,450 
80,337 
63,302 
47,547- 
39,555 

79,564 
23,843 
30,330 
7,424 
2,874 
170 
103 



(-) 

13,739 

32,770 

63,354 

92,672 

84,166 
35,396 
64,550 
50,125 
50,706 

123,177 

60,292 

133,187 

76,852 

54,872 

6,625 

7,630 



13,895,506 



37, 537, 666 



'19,86^,434 



10,398,087 



14,222,646 



1,015,482 



1,832,534 



986,681 



373,442 



851,492 



397,372 

4,130,301 

2,653,940 

2,310,755 

1,303,471 

991,446 

566,356 

491,865 



1,113,395 

5,267,762 
4,089,457 
8,272,490 
7,084,570 
4,972,582 
3,406,720 
3,330,690 



^1,461,969 

1,354,449 
2,036,623 
4,100,229 
4,453,630 
3,430,201 
2,515,606 
3,430,715 



111,204 

3,776,498 

2,167,023 

1,654,361 

1,189,915 

715,005 

432,777 

351, 3(K 



362,988 

1,274,632 
1,647,065 
2,206,(K0 
2,693,815 
2,256,423 
1,764,509 
2,017,174 



19,039 

112,810 
133,745 
277,500 
200,657 
120, 240 
71,604 
79,387 



90,474 

43,314 
92,449 
312,241 

355,955 
292,478 
225,205 
414,918 



153,699 

30,438 
21,676 
44,112 
29,515 
22,591 
12,314 
13,611 



696,884 

39,137 
30,996 
64,459 
41,056 
40,688 
19,435 
53,976 



6,725 

118,003 

131,870 

251,970 

142,254 

83,832 

50,162 

62,769 



18,413 

38,023 
77,074 
250, 005 
224,918 
139,417 
153,156 
315,239 



130,461 

48,021 
35,236 
63,022 
40,783 
25,078 
14,876 
15,965 



507,702 

40,437 
44,007 
31,919 
57,952 
37,343 
24,764 
57,368 



33,017,350 
23,473,737 
11,105,211 



69,293,900 
30,274,708 
41,167,673 



'75,584,405 
170,280,800 
183,336,033 



27,365,106 
21,998,908 
9,842,212 



64,093,421 
154,176,270 
123,880,371 



1,911,749 
1,644,325 
1,331,076 



3,630,233 

6,185,914 

16,498,844 



448,749 
282,121 
167,111 



1,064,775 
250,116 
405,762 



532,435 
223,314 



1,767,545 
1,760,012 
1,639,943 



555,239 
333,933 
146,131 



997,650 
366,882 
488,064 



Adjusted gross income 
classes 



Net profit 



Amount 
CTTiouaond 



(TTkmjsi 
dot la, 



Sales of capital assets 



(Thouam>d 
dollar a) 



Amount 



Ordinary gain from 

sales of depreciable 

property 



Number 
of 

returns 



(Thouamd 
dollar a) 



Sales of property other than capital 
assets 



Number 

of 
returns 



f Thousigid 
dollars) 



Number 

of 
returns 



C Thousand 
dollars) 



(14) 



(15) 



(16) 



(17) 



(13) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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

Nontaxable returns, total 

No adjusted gross income.. 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



1,517,677 



11,960,226 



888,606 



232, 677 



1,317,173 



322,648 



647,193 



10,172,230 



1,213,843 



753,159 



186, 3« 



133,405 



1,305 
24,418 
38,519 
53,645 

70,714 

83,294 
95,172 
92,412 
73,132 
68,172 

250,098 

139,504 

256,133 

57,171 

13,030 

334 

120 



1,035 
26,074 
69,381 
121,417 
209,563 

293,325 
311,902 
376,704 
327,240 
343,396 

1,441,197 
1,135,001 
4,132,338 
1,794,714 

797,618 
42,860 
21,012 



(*) 
4,329 
3,317 
10, 359 
11,605 

17,452 
22,135 
25,250 
20,430 
19,607 

63,002 

33,095 

59,653 

15,932 

5,656 

312 

174 



(•) 

3,523 
16,221 
13,494 
10, 578 

11,961 
34,987 
28,294 
18,042 
25,432 

75,232 
52,300 
145,154 
99,749 
84,299 
13,371 
13,310 



11,453 
10?, 330 
159,678 
252,191 
290,771 

339,390 
362,542 
328,018 
327,110 
327,126 

1,126,517 

519,042 

650,397 

122,536 

34,555 

1,290 

583 



3,436 
41,999 
83,416 
151,412 
198,226 

214,511 
235,385 
234,469 
263,382 
247,335 

1,084,960 

302,669 

2,167,225 

1,325,950 

1,301,203 

483,277 

833,370 



(•) 

14,706 

33,721 

47,742 

63,705 

81,370 
96,069 
100,145 
78,815 
81,801 

279,320 

126,931 

172,396 

29,045 

5,063 

56 

30 



(«) 
9,173 
21,936 

27,741 
39,578 

50,490 
59,742 
61,015 
51,772 
46,547 

162,535 

73,434 

121,943 

22,738 

4,176 

53 

27 



(•) 
4,521 
8,464 

11,828 

16,133 
14,335 
15,074 
9,366 
10,600 

38,993 

19,043 

29,697 

5,628 

1,760 

95 

53 



(•) 
4,646 

3,727 
5,819 

8,028 
6,555 
12,099 
5,713 
5,352 

31,453 
20,938 

42,049 
9,986 
5,564 

222 
579 



3,918 
3,563 

4,081 
3,273 
3,462 
2,447 
3,066 

11,037 

3,775 

6,397 

966 

342 

17 



1,451 
1,006 

1,923 

1,360 

362 

1,359 

3,420 

8,792 

5,426 

13,719 

3,288 

1,854 
167 
43 



4,516 
6,162 
8,133 

14,734 
12,345 
12,164 
10,132 
9,703 

23,756 

8,258 

16,510 

3,698 

1,528 

76 

40 



7,910 
4,794 
5,186 

13,521 
10,096 

9,932 
11,082 

3,794 

25,135 

9,113 

31,333 

11,105 

6,697 

915 

326 



200,504 



464,946 



100,781 



707,018 



968,063 



397,232 



183,099 



130,447 



31,397 



133,799 



9,355 

13,741 
20,943 
45,419 
40,721 
24,936 
19,212 
26,177 



50,165 

5,965 
16,445 
52,809 
73,441 
61,415 
56,743 
147,963 



42,086 

8,516 
5,035 

10, 587 
6,516 
9,860 
7,229 

10,952 



507,371 

7,341 
7,160 
19,095 
8,668 

13,087 

30,833 

107,958 



33,009 

75,398 
95,939 
256,986 
130,748 
124,173 
66,652 
85,153 



198,191 

39,551 
39,130 
122,063 
116,293 
95,067 
55,423 
231,459 



31,122 

15,074 
15,237 
38,132 
30,564 
20,431 
13,586 
18,353 



33,588 

8,749 
8,811 
24,825 
19,044 
13,628 
3,475 
13,327 



7,492 

3,631 
2,900 
7,276 
6,994 
5,348 
4,149 
8,522 



9,690 

1,379 
1,141 
3,286 
2,451 

3,317 
2,504 
7,129 



3,563 
4,272 

3,128 

2,081 



1,196 
2,243 

1,069 

2,429 



16,324 

3,385 
2,113 
12,804 
9,076 
5,531 
5,722 
6,767 



95,602 

4,171 
3,602 
9,157 
6,391 
4,692 
3,856 
5,828 



362,928 
433,480 
721,269 



744,457 
1,747,924 
9,467,345 



124,729 
112,720 
185,979 



643,071 
166,345 
544,293 



1,705,334 
1,756,055 
2,463,204 



1,144,264 
1,304,384 
8,620,816 



326,543 
454,273 
616,126 



215,757 
280,526 
392,323 



63,377 
72,190 
97,110 



38,641 
42,797 
113,370 



25,465 
18,152 
22,800 



11,583 
10,273 
34,375 



75,416 
64,974 
54,736 



151,214 
51,720 
37,211 



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



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



13 



Table ^ .-ALL RETURNS-SOURCES OF INCOME AND LOSS. EXEMPTIONS. TAXABLE INCOHE 


, AND TAX ITEMS, 


BY ADJUSTED CROSS INCOME 


CLASSES- 


Continue 


d 




Dividends in adjusted 
gross income 


Interest received 


Pensions and annuities 


Rej.ls 1 


Royultl./S 




(taxable portion) 


Net income | 


Net loss 


Net Income 


Net loss 


Adjusted gross Income 
classes 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 

doll.r.J 


Number 

of 
returns 


Amount 

(Vtoutmid 
ckjllar,) 


Number 

of 
ret'irns 


Araour.t 
(Thou,md 
datlar,) 


Number 

of 
returns 


Amount 

*■"■'■; 


Number 

of 
returns 


AjQOunt 

(Thou, MIC 


Number 

of 
returns 


Amount 

(Thrtuaafid 
rk,llara) 




(23) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


Grand total 


5,890,009 


12,960,570 


23,532,312 


11,296,048 


1,933,643 


3,568,265 


3,906,062 


4,020,376 


2,130,940 


1,565,929 


495,936 


687,387 


.29,923 


66.026 


Taxable returns, total 


5,ai0,963 


12,179,278 


20,396,960 


9,576,137 


1,215,917 


2,473,179 


2,908,992 


3,227,643 


1,869,756 


1,190,302 


376,781 


564,122 


.^7,955 


52,252 




17,102 
123,502 
183,651 
242,037 
279,299 

321,022 
326,929 
317,089 
301,243 
305,466 

1,099,221 
554,730 
773,682 
153,633 
40,313 
1,328 
611 


7,430 

71,069 

133,645 

186,017 

230,876 

271,303 
280,584 
311,282 
310,420 
281,140 

1,259,338 

980,784 

3,062,729 

2,004,073 

2,056,368 

293,704 

433,516 


53,385 

542,683 

618,583 

1,111,819 

1,314,860 

1,690,002 
1,899,959 
1,923,529 
1,796,555 
1,635,885 

4,783,304 

1,386,057 

1,215,654 

174,367 

40,913 

1,316 

589 


12,593 
172,627 
341,491 
501,092 
545,394 

586,398 
620,538 
593,592 
551,916 
532,762 

1,792,392 

397,269 

1,539,323 

520,052 

270, 632 

25,099 

23,017 


(«) 

31,379 
117,008 
156,761 
161,847 

112,641 

119,363 

79,905 

70,495 

54,660 

160,411 
60,344 
70,413 
12,976 
4,386 
171 
79 


(•) 

32,624 
159,752 

271,737 
307,111 

235,342 
212,615 
174,406 
123,106 
124,052 

351,764 

159,572 

229,387 

57,663 

30,300 

1,320 

959 


(•) 

83,417 
146,743 
134,904 
222,197 

256,121 
265,481 
277,190 
223,242 
212,935 

562,776 

183,065 

236,074 

41,812 

10,223 

305 

16b 


(•) 

53,120 
108,9U 
152,436 
182,000 

196,592 
165,216 
220,602 
150,947 
149,711 

5U,273 
300,159 
682,677 
228,455 
85,380 
3,332 
1,973 


(•) 

23,502 

54,306 

95,011 

131,671 

172,319 
139,014 
203,899 
179,245 
146,073 

412,458 

121,400 

115,260 

18,820 

5,191 

238 

106 


(•) 

10,813 

27,152 

44,681 

65,326 

83,800 
90,517 
89,548 
87,349 
76,156 

248,271 
106,610 
175,146 
49,345 
29,533 
2,3&4 
2,865 


8,580 
21,536 
17,899 
27,724 

30,526 
23,640 
26,696 
23,039 

19,377 

69,558 

33,741 

55,698 

12,900 

5,013 

204 

100 


4,493 
8,557 
9,823 
20,075 

20,629 
18,751 
19,68C 
19,306 
20,105 

73,434 
47,88; 
138,622 
68,754 
71,182 
14,811 
7,812 


2,468 

[ 4,996 

[ 3,294 

5,109 
2,721 
5,953 
2,333 
1,003 
52 
26 


- 


ftl.OOO under $2.000 


_ 


A2.OOO tinder 43.000 




43.000 under 44.000 


3,105 


Ai.OOO under 45.000 








46.000 under 47.000 


939 


47.000 under 48.000 






2,017 

5,299 
2,773 
10,107 
13,318 
11,098 
1,773 
1,323 


$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


Nontaxable returns, total 


849,044 


781,294 


3,185,351 


1,719,8&4 


767,727 


1,095,089 


997,071 


792,734 


311,184 


375,629 


119,156 


123,26, 


1,969 


13,772 


No adjusted gross income.... 


40,423 

55,933 
86,155 
265,409 
139,516 
108,610 
42,972 
60,026 


63,517 

11,631 
29,702 
120,759 
117,754 
120,689 
62,246 
249,996 


141,555 

278,564 
4U,6&i 
1,124,361 
649,296 
235,534 
142,433 
151,894 


95,196 
51,150 
118,729 
569,228 
409,269 
201,675 
121,839 
152,706 


4,868 

15,274 
39,345 
293,293 
240,924 
103,138 
43,618 
27,067 


4,901 

8,558 
24,291 
289,604 
366,297 
209,539 
117,005 
74,394 


43,864 

69,954 
129,863 
376,555 
209,133 
73,733 
47,920 
46,029 


49,590 

23,070 
67,085 
259,342 
180,606 
63,427 
46,662 
77,452 


52, 501 

35,534 
26,916 
62,083 
49,907 
34,3Cf? 
20,727 
29,204 


143,673 

29,659 
12,632 
29,681 
52,493 
26,669 
24,947 
55,470 


9,727 

12,099 
10,243 
34,392 
25,960 
11,676 
6,929 
8,130 


52,715 (.) 

6,176 "\ 

3,672 1 
15,052 1 
14,802 > 936 

9,271 1 

5,236 
16,339 J 


(«) 










$2,000 under $3,000 


7,846 


$3,000 under $4,000 




$4,000 under $5,000 




$5,000 or more 







1,634,659 
1,620,305 
2,635,045 


1,160,335 

1,543,779 
10,256,456 


6,874,787 
9,084,537 
7,622,938 


3,140,354 
2,989,163 
5,166,531 


1,210,211 
462,343 
311,089 


1,792,368 
941,192 
334,205 


1,590,643 
1,275,338 
1,040,081 


1,213,603 

941,221 

1,365,547 


537,712 
916,775 
676,453 


463,937 
466,181 
630,311 


ia6,7l>i 
130,387 
178,735 


149,880 3,940 
107,965 8,580 
429,542 17,403 


9,210 


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


3,656 
53,160 




Other 
sources 


Adjustments 


Total 
deductions 

( Thoti,,nti 
dotlBT,) 


Exemptions 

( Thou,Mtd 
dollar,} 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 
credits 

(Thoua^id 
dollar*) 


Tax credits 


Adjusted gross income 
classes 


Number 

of 
returns 


Amount 

Jell,,,) 


Number of 
returns 


Amount 

dallar,) 


Retirement income 


Investjnent ircome 


Number of 
returns 


Amount 
( Thouaxid 
dollars) 


Number of 
returns 


Amount 
(Thouamid 
dotlara) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


5,592,45d 


3,447,995 


3,142,575 


■".1,350,858 


114,444,769 


13,232,817 


54,363,433 


255,082,124 


50,144,133 


1,501,237 


168,305 


1,980,633 


375,792 


Taxable returns, total 


5,511,639 


3,280,276 


2,892,276 


63,079,093 


91,922,170 


_ 


53,700,794 


254,338,564 


50,026,424 


1,099,191 


131,862 


1,726,688 


301,366 




10,634 
134,372 
171,380 
252,473 
274,207 

266,257 
273,864 
297,309 
251,843 
249,817 

810,061 

480,392 

1,216,417 

483,241 

276,021 

30,367 

32,934 


2,796 
43,708 
39, 524 
159,111 
224,930 

286,664 
346,562 
336,645 
312,429 
297,570 

796,708 

203,424 

154,732 

17,302 

2,314 

59 

28 


316 

26,466 

74,093 

133,735 

166,032 

215,649 
266,708 
266,023 
256,096 
2X,608 

698,655 
238,990 
259,530 
43,175 
10,972 
507 
169 


155,878 
1,412,335 
1,764,839 
2,749,954 
3,626,033 

4,512,498 
5,520,551 
5,333,967 
5,539,452 
5,017,051 

13,763,253 
4,280,096 
5,416,084 
1,755,585 
1,246,949 
174,745 
259,743 


331,550 
2,926,343 
3,903,778 
6,102,547 
7,790,938 

8,836,936 

10,479,847 

10, 356,703 

8,996,696 

7,527,203 

16,961,452 

3,900,655 

3,213,196 

439,386 

95,216 

2,958 

1,268 


- 


552,563 
4,437,369 
4,325,234 
5,047,235 
5,201,239 

5,201,624 
5,378,530 
4,923,047 
4,125,093 
3,377,613 

7,695,823 
1,756,955 
1,389,340 

188,276 

43,713 

1,391 

624 


33,277 

2,299,719 

5,193,126 

3,842,&41 

12,014,636 

15,202,262 
18,930,863 
20,692,469 
20,420,871 
19,472,751 

60,825,711 
21,668,701 
30,889,710 
10,204,314 

5,773,052 
759,857 

1,109,602 


4,731 

329,419 

778,036 

1,376,718 

1,906,546 

2,436,423 
3,060,354 
3,385,048 
3,393,758 
3,292,421 

10,791,245 
4,233,490 
7,542,390 
3,693,161 
2,760,788 
413,461 
606,435 


10,801 
110,067 
150,441 
166,667 

119,358 

100,853 

75,036 

54,729 

50,051 

123,405 

51,551 

67,052 

13,657 

5,001 

166 

86 


289 
7,004 
14,345 
17,923 

15,035 

13,796 

10,909 

7,789 

7,037 

17,863 

7,523 

9,477 

2,061 

722 

26 

13 


(-) 

18,221 
43,103 
63,211 
105,807 

141,802 
139,012 
130,861 
115,295 
93,442 

323,516 

161,437 

291,565 

62,136 

15,525 

567 

305 


(•) 




521 




2,191 




5,375 




9,321 




U,405 




15,304 




16,248 




16,538 


$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


15,453 

56,727 
33,476 
76,569 
25,217 
12,270 
1,247 
1,003 


Nontaxable returns, total 


80,321 


167,718 


250,301 


6,277,768 


22,522,600 


13,232,817 


662, 689 


743,562 


117,709 


402,095 


36,444 


2 53,997 


74,425 


No adjusted gross income... 


'445,378 

3,510 

43,856 

160,608 

131,917 

77,471 

53,152 

55,685 


9,169 

14,303 
12,748 
27,644 
34,300 
27,033 
22,886 
19, 610 


29,758 

28,738 
16,644 
33,075 

45,050 
34,263 
31,499 
31,074 


1,301,478 

911,121 
1,528,047 
1,353,326 

1,032,570 

735, o95 

1,415,531 


668,037 

3,160,657 
2,453,674 
4,963,494 
4,250,742 
2,983,549 
2,044,032 
1,998,414 


397,372 

4,160,301 

2,643,318 

2,703,321 

1,640,809 

837,083 

469,475 

351,133 


5,622 

102,434 
162,662 
154,357 
96,881 
140,733 


271 
24,678 
95,362 

110,005 
99,032 

414,214 


41 
3,532 
13,637 
15,879 
14,233 
70,387 


(«) 

76,900 
129,628 
106, 351 

54,231 

30,747 


(•) 
2,414 
10,498 
10,178 
7,527 
5,812 


2,972 
22,600 
31,219 
45,016 
42,347 
109,843 


- 


$600 under $1, 000 


24 


$1,000 under $2,000 


1,103 


$2,000 under $3,000 


2,979 


$3,000 under $4,000 


5,352 


$4,000 under $5,000 


6,639 


$5,000 or more 


58,328 




868,200 
1,387,420 
3,336,838 


668,226 
1,593,049 
1,181,720 


620,419 
1,265,614 
1,256,542 


16,571,325 
27,430,194 
27,355,339 


41,579,340 
43,164,325 
24,700,604 


12,881,683 
338,153 

12,979 


20,135,667 


23,717,749 


4,442,772 


809,544 


70,193 


395,307 
716,335 
369,041 


33,505 


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


23,135,564 
U, 092, 232 


94,990,470 
131,373,905 


15,611,476 
30,039,385 


429,893 
261,845 


60,203 
37,909 


112,793 

229,494 



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



14 INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 

Table ^ —ALL RETURNS— SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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

Nontaxable returns, total. . . , 
No adjusted gross income.., 

Under $600 

$600 under $1,000 , 

$1,000 under $2,000 , 

$2,000 under $3,000 , 

$3,000 under $^.,000 , 

$4,000 under $5,000 , 

$5,000 or more , 

Returns under $5,000 , 

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



Tax credits — Continued 



Foreign taxes 



Number of 
returns 



(55) 



126,120 



4,659 

2,026 
4,340 
4,058 

17,980 
14, UO 
36,045 
17,305 
1,208 
436 
235 



4,712 



15,802 
96,857 



Amount 
(Ttrnjamtd 



C56) 



332 

251 



316 

1,225 
482 

3,431 
3,121 

15,137 

10,678 

14,483 

3,401 

1,530 



6,542 



3,199 
57,457 



Number of 
returns 



(57) 



92,877 



(*) 
4,665 
3,712 
3,749 
5,253 

3,498 
3,34a 
6,651 
5,609 
3,329 

15,985 
9,313 

17,090 

6,866 

3,333 

142 



6,950 



a 



24,157 
22,724 
52,945 



Amount 
d(tU»r») 



(58) 



(•) 

66 
40 
640 
268 

286 
155 
290 
144 
270 

1,265 

473 

1,349 

1,092 

1,095 
375 
581 



312 



1,261 
1,178 
6,263 



Income tajc 
after 
credits 

(Thourm)d 
dotlMrt) 



(.y-') 



49,529,695 



49,529,695 



4,729 

323,528 

768,744 

1,356,103 

1,378,785 

2,409,293 
3,030,288 
3,357,284 
3,368,062 
3,269,180 

10,711,983 
4,188,905 
7,439,877 
3,654,120 
2,752,102 
408,405 
603,307 



4,336,1 
15,434,106 
29,753,699 



Tax from recomputed 

prior year investment 

credit 



Number of 
returns 



(60) 



2,592 
4,787 

9,882 
9,447 
6,079 
7,044 
7,271 

25,097 

11,783 

24,616 

5,637 

2,185 

114 

68 



22,549 



5,292 

2,806 
1,595 
3,563 

6,085 



26,019 



70, Tie 



Amount 



(61) 



211 

512 

758 
1,007 
768 
613 
781 

4,641 
2,096 
4,968 
1,687 
1,184 
139 
200 



853 

481 

77 

452 

1,783 



3,779 
4,921 

15,724 



Self -employment tax 



Number of 
returns 



(62) 



,433,893 



16,967 
184,369 
318,047 
435,312 
480,061 

498,108 
438,131 
372,584 
308, 512 
250,553 

707,131 

300,640 

433,946 

63,329 

11,121 
257 
39 



51,232 

107,274 
219,908 
473,511 
330, 673 
207,477 
127,600 
147,062 



2,952,429 
2,002,750 
1,528,714 



Amount 
(Thoutmtd 
dollars) 



(63) 



908,436 



818 
13,441 
33,734 
59,920 
81,791 

93,576 
83,468 
72,456 
60,988 
52, 561 

157,371 

72,207 

107,447 

15,494 

3,076 

65 

23 



4,937 

4,440 
9,595 
31, 506 
34,239 
29,155 
23,452 
32,323 



327,026 
392,413 

358,640 



Tax withheld 



Number of 
returns 



(64) 



57,753,820 



43,430,318 



484,355 
3,940,987 
3,733,978 
4,437,614 
4,651,517 

4,734,582 
5,007,897 
4,631,249 
3,893,521 
3,193,353 

7,134,979 

1,482,679 

958,966 

116,811 

27,094 

843 

393 



9,323,001 



92, 317 

3,725,720 
1,987,169 
1,297,746 
951,542 
588,200 
368,022 
312,285 



26,259,168 

21,760,653 
9,733,999 



Amount 

doltartj 



(65) 



38,468,256 



45,153 

582,199 

939,094 

1,541,416 

2,068,635 

2,619,771 
3,306,049 
3,581,266 
3,510,152 
3,299,878 

9,673,327 

2,946,445 

3,079,156 

909,353 

345,776 

12,321 

3,260 



791,668 



37,589 

119,132 
141,693 
116,074 
121,654 
88,491 
65,827 
101,153 



5,867,013 
16,400,474 
16,992,437 



Payments on 1965 
declaration 



Tax due at time of 
filing 



Adjusted gross income classes 



Number of 
returns 



( Thatittnd 
dollars) 



Number of 
returns 



( Thou sand 
dollars) 



Overpa^Tnent 



Number of 
retui-ns 



Cash requested Bonds only requested 



Number of 
returns 



Amount 

(Thcuaand 



Number of 
returns 



Amount 
(Thousand 
dollar a) 



Credit on 1966 tax 



Number of 
returns 



(Thouamtd 
dollar a) 



(66) 



(67) 



(68) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



Grand total. 



5,513,245 



42,595,214 



1,829,029 



Taxable returns, total. 



5,166,516 



10,620,935 



34,933,617 



33,397,063 



136,702 



18,640 



1,616,854 



786,465 



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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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



3,583 
72,510 
134,813 
244,782 
314,760 

360,940 
355,815 
350,315 
310,987 
286,538 

1,051,217 
575,641 
897,900 
164,020 
40,747 
1,349 
599 



403 
12,026 
29,210 
73,772 
113,348 

161,038 
179,231 
202,491 
200,889 
207,914 

1,004,650 

862,924 

3,323,874 

2,052,873 

1,655,575 
222,139 

280,055 



73, '55 

683,942 

962,784 

1,740,143 

1,735,907 

1,665,901 
1,694,146 
1,516,957 
1,335,271 
1,181,839 

3, 695, 602 

1,178,818 

971,397 

142,554 

35,485 

1,201 

533 



1,273 
45,546 
101,593 
171,462 
226,798 

255,277 
276,888 
285,077 
269,697 
249,413 

1,058,427 
663,030 

1,555,254 
846,590 
816,198 
179,418 
322,923 



477,797 
3,787,637 
3,347,721 
3,292,678 
3,447,627 

3,518,307 
3,674,603 
3,399,093 
2,777,002 
2,184,383 

3,980,406 

575,931 

416,317 

45, 631 

8,206 

183 

90 



41,277 
297,629 
267,225 
370,415 
448,220 

532,517 
647,467 
638,355 

551,118 
434,722 

862,695 

209,305 

405,128 

137,147 

61,474 

5,276 

7,709 



472,500 
3,731,224 
3,292,435 
3,193,905 
3,335,790 

3,400,124 
3,564,377 
3,298,932 
2,631,333 
2,100,340 

3,683,929 
431,722 
193,115 

10,405 

1,325 

36 

21 



40,355 
290,791 
260,246 
353,277 
427,221 

507,267 
620,205 
608,675 
521,763 
409,560 

747,151 

126,324 

152,552 

31,055 

11,742 

1,248 

2,637 



(«) 

23,624 

10,666 

15,826 

14,014 

10,524 
8,743 
11,660 
10,280 
4,955 

18,150 

3,690 

1,840 

53 

10 



(•) 
1,490 
541 
1,701 
1,837 

1,204 
1,242 
1,523 
2,379 
903 

3,408 

1,258 

805 

65 

41 



(•) 

36,875 

51,683 

94,837 

U3,172 

128,926 
126,084 
106,956 
101,536 
91,003 

314,510 

159,879 

243,100 

37,384 

7,245 

165 

78 



(«) 
5,348 
6,439 
15,437 
19,163 

24,047 
26,020 
28,158 
26,976 
24,259 

112,133 
31,721 
251,768 
106,026 
49,691 
4,028 
5,072 



Nontaxable returns, total.. 
No adjusted gross income. 



346,728 



151,925 



1,405,776 



136,047 



9,406,795 



905,537 



9,193,150 



813,068 



212,176 



39,902 



Under $600 

$600 under $1,000 

$1,000 under $2,000. 
$2,000 under $3,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 
$5,000 or more 



42,582 
20,109 
24,845 
54,301 
60,955 
49,600 
37,300 
57,036 



30,586 

5,745 
5,170 
14,710 
18,813 
15,916 
17,147 
43,338 



44,638 

100,973 
206,657 
420,370 
268,571 
161,557 
95,619 
107,391 



4,607 

4,100 
3,910 
27,606 
27,353 
22,048 
17,e80 
23,738 



120,961 

3,742,367 
1,995,991 
1,302,898 
952,637 
591,611 
373,364 
326,966 



67,011 

124,265 
146,123 
126,412 
133,107 
97,234 
76,751 
134,634 



99,612 

3,715,621 
1,973,968 
1,269,503 
921,242 
564,855 
356,100 
297,249 



46,990 

120, 540 
142,259 
117,384 
122,877 
89,394 
69,110 
1CH,514 



(•) 

17,931 
8,305 



6,802 
1,060 



(•) 



733 
644 



739 

407 



(•) 

10,265 

16,026 

35,600 

36,540 

27,694 

21,117 

37,634 



(«) 
2,992 
3,220 

8,779 
10,058 
7,524 
7,558 
29,797 



Returns under $5,000 

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



1,060,141 
1,710,956 
2,742,148 



337,346 

975,270 

9,422,221 



6,499,617 
7,494,051 
6,033,043 



653,986 
1,353,012 
5,443,913 



23,433,290 

15,362,297 

5,044,825 



2,195,670 
2,902,573 
1,724,972 



22,926,756 
15,330,810 
4,337,648 



2,080,943 
2,750,199 
1,094,494 



100,541 
46,830 
23,845 



8,060 
7,433 
5,717 



474,029 
584,353 
770,642 



106,670 
144,942 
624,753 



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

(^*■) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
^These data are based on information reported by taxpayers with Farm income or loss as shown on page 2 of Form 1040. They will not necessarily agree with similar data based on 
Schedule F in Statistics of Income — 1965 Business Tax Returns. 
^Adjusted gross income less deficit. 
^Deficit. 

*Negative "Other sources." 
NOTE: Detail may not add to total because of rounding. 



INDIVIDUAL/1965 • RETUENS FILED AND SOURCES OF INCOME 



15 



Table 5 , —JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS, 

TAX ITEMS. BY ADJUSTED GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND 





Number of 
returns 








1 


Salaries 


and waees 


Business or profession 


f-am 


Adjusted gross income 
classes 


Numbt-r uf 
exemptions 


eroBs 
income 


(gross ) 


Net profit 


Net loss 


Net profit' 


Net lo.s8' 


Number of 
retiu-ns 


Amount 
(Tha4,tmd 
Ml.,.) 


Number of 
returns 


Amount 
(Thoti.md 
dotlMr.) 


Number of 
returns 


Amount 
dDlt.f.) 


H.miber of 
returns 


Amount 
(Th<nj.mtd 
doll.r.) 


Number of 

returr.fl 


Amount 
(-TTwuatfid 
dolt.,.i 




(1) 


(2) 


(3) 


(4) 


(5) 


(0) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


113) 


Grand total 


39, '05,774 


150,35u,730 


'337,997,857 


34,832,45.. 


273,274,121 


4,081,370 


23,913,745 


741 , 534 


l,4io,450 


1,. -15, 121 


H... 27, 073 


':.UJ.4r:j 


I,'-.o3,154 


Taxable returns, total 


34,053,931 


126,465,185 


325,202,822 


31,349,123 


2o4, 209,070 


3,312,522 


22,318,955 


494,341 


o3...,373 


959,114 


J,5.;U,Ui4 1 ^94,121 


90d,519 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


164,619 

872,407 

1,888,780 

2,696,038 

3,313,0o0 
4,03o,863 
4,085,062 
3,62i.,590 
3,054,543 

7,192,134 

l,o35,652 

1,278,006 

170,610 

37,931 

1,145 

491 


327,495 
2,097,390 
5,666,599 
9,108,836 

11,980,064 
15,369,291 
15,900,601 
14,170,753 
12,032,000 

27,449,925 

6,291,073 

5,157,041 

699,437 

147,658 

4,446 

1,856 


296,339 
2,245,025 
6,706,914 
12,217,402 
18,253,199 
26,2oS,587 
30,591,833 
30,793,989 
28,969,738 

85,024,101 
27,782,640 
36,339,094 
11,216,134 

6,124,700 
770,192 

1,002,935 


125,807 

723,039 

1,645,164 

2,412,350 

3,03o,076 
3,803,097 
3,897,789 
3,471,892 
2,929,679 

6,788,499 

1,432,939 

939,801 

115,000 

26,237 

787 

361 


221,656 

1,759,923 

5,50,783 

10,427,242 

16,046,850 
24,011,881 
28,210,870 
28,507,542 
2o, 786, 974 

76,559,105 

21,556,35.. 

18,908,594 

4,121,584 

1,463,951 

55,270 

28,085 


23,368 
111,551 
216,678 
279,675 

325,548 
321,898 
295,746 
2o6,073 
218,793 

624,914 

246,773 

332,274 

42,906 

6,170 

108 

47 


33,940 
203,461 
492,184 
799,910 

l,05o,531 
1,104,257 
1,076,317 
1,070,962 
946,381 

3,955,938 

2,600,783 

6,736,508 

1,824,454 

393,568 

11,041 

12,700 


2,610 
14,372 
32,970 
4o,095 

51,372 
58,04^ 
53,524 
47,323 
33,650 

93,043 

25,980 

27,246 

5,529 

2,378 
126 
73 


2,268 
13,388 
35,683 
45,097 

48,664 
44,557 
40,953 
38,334 
29,211 

102,045 
43,322 
86,361 
42,840 
47,805 
6,912 
8,933 


17,348 
70,345 
109,724 
120,820 

119,410 
105,901 
88,49.. 
60,869 
53,681 

124,749 

39,702 

36,394 

4,690 

950 

24 

13 


21,866 
111,616 
203,057 
271,075 

311,471 
308,613 
264,499 
243,468 
225,970 

681,444 
328,800 
446,599 
77,699 
21,769 
467 
1,601 


7,256 
25,139 
53,351 
71,114 

75,699 
75,231 
65,275 
46,096 
38,105 

76,191 
22,460 
28,485 
6,909 
2,583 
151 
76 


3,202 
25,524 
53,496 
82,649 

77,068 
75,371 
61,558 
49,483 
47,960 

114,509 
56,362 
124,524 
70,263 
49,215 
5,740 
4,595 




Nontaxable returns , total 


5,451,844 


23,891,544 


'12,795,041 


3,483,331 


9,064,454 


768,849 


1,594,790 


247,191 


820,079 


656,009 


1,107,065 


306,362 


761,636 


No adjusted grvss income... 


258,697 

296,211 
371,004 
1,456,629 
1,298,570 
821,541 
503,511 
445,681 


908,266 

981,732 
1,218,089 
5,018,478 
5,393,801 
4,215,885 
3,055,015 
3,100,278 


^1,150,345 

102,606 
297,823 
2,165,813 
3,236,298 
2,851,124 
2,240,263 
3,051,459 


84,488 

141,118 
192,192 
881,754 
866,169 
603,204 
387,542 
326,864 


308,414 

95,150 
168,464 
1,207,794 
1,944,681 
1,895,064 
1,573,254 
1,866,633 


13,789 

51,047 
61,863 
203,298 
179,024 
113,293 
69,011 
77,524 


76,847 

23,843 
46,188 
237,240 
321,159 
276,001 
216,111 
397,401 


101,989 

20,187 
15,135 
38,022 
25,884 
21,721 
11,154 
13,099 


564,936 

32,365 
23,105 
57,123 
38,077 
36,640 
18,541 
49,292 


5,558 

62,499 
78,683 
195,157 
126,157 
77,306 
49,002 
61,647 


17,705 

19,849 
46,063 
195,057 
197,278 
173,553 
149,162 
308,398 


98,057 

32,952 
26,774 
55,298 
39,043 
24,783 
14,731 
14,719 


442,779 

32,286 
38,892 
75,042 
55,218 
37,257 
24,727 
55,435 


$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 




10,628,007 
18,536,695 

10,341,072 


38,051,587 
72,426,569 
39,878,574 


'31,209,258 
137,456,475 
169,332,124 


8,063,433 
17,451,478 
9,317,543 


25,150,425 
125,263,650 
122,860,046 


1,322,597 
1,498,232 
l,2o0,541 


2,726,885 
5,567,082 
15,619,778 


330,139 
255,616 

155,779 


867,222 
231,136 

358,092 


912,598 

491,877 
210,646 


1,406,281 
1,624,799 
1,595,998 


448,504 
313,374 

133, o05 


876,071 
342,555 
449,528 


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




Partnership 


Sales of capital assets 


Ordinary gain from 

sales of depreciable 

property 


Sales of property 
ass 


other than capital 
ets 


Adjusted gross income 


Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 


classes 


Number of 
returns 


Amount 


Number of 
returns 


Amount 
fThotiajnd 
tbllaft) 


Number of 
returns 


Amount 
doll.r.) 


Number of 
returns 


Amount 

(Thou.Mid 
dolUr.) 


Number of 
returns 


Amount 


Number of 
returns 


Amount 

( Thau.mtd 
doll.,.) 


Number of 
returns 


Amount 
(Th,.,.md 
doll.,,) 




(14) 


Vl5) 


!lo) 


(1?) 


lis) 


(19) 


(20) 


(21) 


(22) 


1.23) 


(24) 


125) 


(2'-) 


127) 


Grand total 


1,237,511 


10,618,190 


341,789 


1,206,301 


4,340,031 


3,718,384 


1,049,598 


6o5,477 


204,829 


174,505 


57,630 


50,235 


170,349 


255, o25 


Taxable returns, total 


1,09.;., 939 


10,421,0...:. 


267,914 


559,102 


3,702,977 


8,006,480 


925,602 


575,397 


164,719 


145,600 


42,037 


40,222 


116,320 


134,121 


Under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $o,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


1,450 
13,57.i 
30,822 
51,120 

63,695 
80,289 
76,326 
62,092 
61,827 

226,009 

124,755 

238,394 

54,091 

12,153 

290 

104 


1,733 
2o,9.jO 
73,535 
155,731 

231,515 
262,524 
315,997 
284,641 
310,193 

1,304,631 

1,069,966 

3,869,158 

1,707,995 

751,813 

36,565 

18,709 


2,373 
5,015 
8,167 

12,026 
18,165 
21,956 
14,403 
18,152 

62,004 
30,239 
55,002 
14,792 
5,140 
279 
151 


8,095 
9,382 
8,980 

8,814 
29,387 
20,953 
13,019 
24,435 

67,748 
48,157 
131,026 
89,287 
76,907 
11,632 
11,280 


9,573 

50,795 

117,930 

161,039 

213,687 
245,084 
239,242 
247,557 
258,963 

969, 563 

461,620 

586,289 

110,098 

30,000 

1,068 

4o9 


5,2o7 
30,543 
74,819 
106,143 

143,908 
162,137 
147,382 
182,574 
186,299 

843,849 

617,520 

1,784,999 

1,1U,789 

1,522,474 

406,241 

678,536 


11,221 

22,044 
33,736 

50,889 
65,751 
74,275 
63,500 
65,200 

240,164 

111,582 

155,931 

26,788 

4,459 

48 

14 


7,113 

13,227 
20,619 

31,304 
41,047 
47,255 
41,388 
38,092 

135,622 

66,812 

108,285 

20,913 

3,663 

45 

12 


10,287 

9,873 

13,648 
12,077 
12,071 
3,496 
9,352 

35,808 

17,921 

28,094 

5,354 

1,606 

35 

47 


0,701 

5,223 

6,813 
5,939 
7,952 
4,564 
4,962 

29,424 
19,631 

39,508 
9,247 
4,944 

209 
478 


1 } 1,338 

( 2,320 
2,465 

3,273 
2,838 
3,045 
2,302 
3,066 

10,039 

3,504 

6,093 

912 

319 

16 

7 


551 

913 
744 

1,524 
1,334 
684 
1,319 
3,420 

7,025 
4,966 
13,029 
2,780 
1,719 
166 
48 


2,320 

3,771 
6,945 

12,243 
10,875 
11,211 
9,179 
9,413 

22,031 

7,514 

15,824 

3,519 

1,332 

59 

34 


3,328 

2,674 
4,911 

11,930 
8,907 
9,806 

10,449 
3,584 

23,258 
7,985 
30,383 
10,220 
5,755 
616 
315 


Nontaxable returns, total 


140,521 


396,526 


73,875 


647,202 


637,056 


711,904 


23,994 


90,080 


40,111 


28,906 


15,591 


10,016 


54,029 


121,506 


No adjusted gross income... 

Under $600 

$oOO under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


8,172 

3,193 
5,5uO 
26,609 
30,338 
22,823 
18,487 
25,339 


47,127 

2,437 
6,461 
31,26b 
58,052 
55,054 
54,041 
142,088 


29,847 

3,193 
4,164 
6,403 
6,081 
7,291 
6,939 
9,957 


463,396 
5,919 
6,375 
15,234 
7,282 
16,381 
30,460 
102,155 


60,319 

31,054 
40,970 
142,431 
131,909 
98,255 
58,013 
74,105 


171,950 

24,236 
24,294 
76,435 
95,660 
72,867 
49,028 
.97,434 


20,894 

6,308 
6,450 
23,042 
21,094 
16,492 
12,198 
17,516 


24,707 

2,996 
3,337 
14,830 
14,173 
10,188 
7,631 
12,218 


5,210 

2,906 
1,885 
6,034 
6,704 
5,058 
4,149 
8,165 


8,348 

1,683 
744 
2,782 
2,276 
3,301 
2,504 
o,7o3 


1,306 
1 5,096 

4,127 

1 3,128 

1,934 


2,791 

1,671 

2,063 
1,069 
2,422 


13,635 

3,607 

10,546 
8,786 
5,241 
5,595 
6,619 


35,100 
4,245 

7,723 
6,486 
4,611 
7,968 
5,373 




212,146 
365,092 
660,273 


512,395 
1,497,157 
8,808,638 


„„ ,„, 


em 


.,aa 




173,480 
334,754 
541,364 


118,822 
209,312 
337,343 








9,801 

9,126 

31,308 


60,447 
53,690 
51,212 


127,045 
47,578 
81,002 


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




91,835 
170,480 


1 

4 


12,297 
32,502 


1,26 

2,17 


,534 
),159 


91o 
7,070 


337 
805 


o2, 

90, 


035 
689 


34 

105 


479 

9ol 


16, 
21, 


202 
147 



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



16 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



Table 5 . —JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS, 

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS. TAXABLE INCOME, AND 





Dividends 


in adjusted 






Pensions and 


Rents 


Royalties 




gross income 




portion) 


Net income 


Net loss 


Net income 


Net loss 


classes 


Number of 
returns 


Amount 
(Thautmid 
dollars) 


Number of 
returns 


Amount 
(Thouaerid 
dollars) 


Number of 
returns 


Amount 

t Thousand 
dollars) 


Number of 
returns 


Amount 
(Thousind 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of *»°™' 

returns Thousand 
dollars) 


Number of 
returns 


Amount 

(Thouaand 
tbllarsl 




126) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(3b) 


Ol) 


(38) 


(39) 


(40) 


(41) 


Grand total 


3,769,525 


8,215,337 


16,954,401 


7,586,467 


1,216,853 


2,396,025 


2,822,840 


2,921,304 


l,731,bb4 


1,259,029 


370,12b 


507,836 


23,b77 


ol,074 


Taxable returns, total 


3,357,595 


7,800,343 


15,182,219 


6,585,544 


741,152 


1,646,776 


2,242,276 


2, 419, 3b9 


1,530, bib 


99b, 853 


287,715 


406,86b 


2I.7bU 


47.362 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


4,376 
28,220 
79,712 
107,493 

151,489 
171,799 
184,755 
198,787 
207,143 

884,752 

476,591 

688,340 

137,704 

34,859 

1,091 

484 


2,591 
11,342 
37,695 
68,534 

92,199 
112,499 
142,538 
145,010 
126,714 

704,412 

613,115 

2,168,373 

1,521,991 

1,579,646 

227,940 

245,744 


30,149 
209,103 
455,924 
677,002 

1,027,071 
1,323,451 
1,505,813 
1,522,952 
1,429,329 

4,402,483 

1,285,150 

1,117,436 

158,985 

35,801 

1,101 

4b9 


9,373 

70,463 

182,642 

264,299 

315,684 
352,113 
377,009 
393,281 
391,725 

1,429,930 

726,359 

1,351,441 

451,291 

228,993 

21,394 

19,537 


3,236 

26,230 
77,428 
88,970 

71,108 
81,987 
57,577 
45,197 
38,894 

129,277 

49,286 

57,221 

10,857 

3,676 

145 

63 


4,931 
33,327 
133,407 
171,337 

149,315 
159,803 
126,055 
81,433 
89,052 

289,573 

131,939 

193,512 

50,107 

26,007 

1,151 

777 


10,137 
50,419 
96,341 

137,403 

177,312 
214,509 
231,681 
198,947 
188,591 

513,032 

163,498 

212,381 

38,124 

9,011 

259 

131 


7,205 
31,851 
70,597 
108,762 

126,525 
123,187 
167,665 
127,610 
119,542 

443,345 
234,955 
582,441 
198,537 
73,036 
2,822 
1,237 


3,35b 
17,304 
47,097 
31,554 

129,286 
160,208 
170,156 
162,138 
132,134 

384,366 

113,120 

107,032 

17,391 

4,620 

198 


947 

6,953 

26,764 

39,414 

62,945 
78,495 
74,406 
30,009 
65,722 

226,396 
98,322 

lo0,465 

44,504 

25,878 

2,058 

2,584 


1,450 
10,715 
11,987 
17,629 

21,346 
15,448 
22,160 
19,423 
15,704 

58,505 
28,635 
48,782 
11,311 
4,364 
177 
80 


303 
2,994 
7,788 
10,333 

16,240 
8,124 
12,930 
12,019 
12,070 

56,114 
35,509 
105,900 
53,227 
53,952 
10,856 
7,507 


> 3,298 
1 2,920 

2,434 

5,573 

2,161 

920 

47 

25 


3,323 

2,125 

4,592 
2,690 
9,637 
11,624 
9,954 
1,605 
1,812 


Nontaxable returns , total 


411,932 


414,996 


1,772,183 


1,000,925 


475,700 


749,249 


580,567 


501,935 


201,049 


262,167 


82,413 


101,021 


1,91b 


13,711 


No adjusted gross income... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or ffore 


27,219 

12,422 
19,343 
86,546 
110,977 
79,723 
33,002 
42,200 


56,424 

2,848 
7,003 
31,480 
54,109 
75,291 
41,531 
146,310 


93,256 

80,230 
109,541 
533,197 
460,932 
236,563 
126,292 
132,172 


69,678 

19,740 
35,226 
228,601 
269,486 
162,472 
103,214 
112,508 


3,496 

7,296 
12,263 
139,991 
167,871 
31,112 
40,210 
23,461 


3,563 

3,572 
9,090 
138,099 
257,351 
164,542 
105,428 
67,104 


32,954 

21,914 
44,616 
192,504 
151,935 
55,525 
41,503 
39,515 


43,279 

8,595 
24,324 
133,106 
131,416 
59,852 
35,304 
65,059 


26,088 

14,923 
9,652 
34,010 
36,108 
32,775 
19,357 
28,131 


79,264 

17,307 
4,292 
18,928 
38,753 
25,518 
24,241 
53,864 


7,557 

5,513 
4,982 
21,751 
19,426 
9,771 
5,976 
6,437 


51,086 

4,347 
2,053 

10,953 
9,299 
6,767 
4,551 

11,850 


(«) 


(•) 
7,846 


Returns under $5,000 

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


589,532 

947,837 

2,232,15o 


388,846 

667,747 

7,156,744 


3,012,188 
0,925,421 
7,016,792 


1,415,199 
1,904,906 
4,2bb,J62 


648,103 
317,372 
251,378 


1,030,147 
670,961 

o94,917 


835,350 

1,04b, 33b 

941,154 


655,291 

713,378 

1,552,635 


322,238 
779,357 
b30,059 


282,383 
401,300 
575, 34n 


117,756 
99,168 
153,202 


110,589 
67,o00 
329,697 


2,290 
5,b39 
15,743 


9,101 

3,090 

43,333 




Other 
sources 

doUeri) 


Adjustments | 


Total 
deductions 

(Thousand 
dollars) 


Exemptions 

(Thouaard 
dollars) 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 
credits 

(Thousand 
dollars) 


Tax credits 


Adjusted gross income 


Number of 
returns 


Amount 

(Thouaand 
dotUral 


Number of 
returns 


Amount 

( Thou sand 
dollars) 


Retirement income 


Investment income 


classes 


Number of 
returns 


^jnount 
( Thau sand 
tiillars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


4,083,723 


2,847,790 


2.716,221 


55,266,925 


90,214,040 


5,064,995 


34,440,779 


199,430,4b0 


39,240,944 


o75,054 


35,583 


1,749,440 


344,740 


Taxable returns, total 


4,059,050 


2,721,955 


2,521,161 


50,459,227 


75,879,113 


_ 


34,053,931 


198,865,583 


39,150,732 


512,312 


oS,13S 


1,529,236 


276,704 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


1,980 
48,992 
114,721 
151,204 

lo9,350 
166,027 
227,224 
205,601 
199,764 

653,380 

393,045 

1,039,229 

413,784 
231,888 
25,183 
17,678 


4,039 
29,335 
85,501 
139,097 

217,185 
278,380 
288,264 
281,749 
277,815 

753,128 

199,755 

148,376 

16,588 

2,660 

57 

2b 


2,397 
26,815 
92,151 
121,486 

173,807 
232,056 
229,721 
232,366 
222,834 

659,184 
226,494 

250,574 
40,792 

9,813 

50b 
lo5 


57,217 

453,472 

1,223,091 

2,093,106 

3,068,900 
4,326,991 
4,969,941 
4,996,542 
4,591,335 

12,918 849 
3,975,638 
4,898,564 
1,536,784 

1,040,545 
138,749 
159,003 


196,497 

1,258,434 

■ 3,399,959 

5,501,302 

7,188,038 
9,221,575 
9,540,397 
8,502,452 
7,219,59b 

16,469,955 

3,774,6*4 

3,094,225 

419,662 

88,595 

2,668 

1,114 


- 


154,519 
372,407 
1,383,730 
2,696,038 
3,313,060 
4,03o,863 
4,085,062 
3,626,590 
3,054,543 

7,192,134 

1,535,552 

1,278,006 

170,510 

37.931 

1.145 

-.91 


32,609 

533, 2b9 

2,083,790 

4,623,078 

7,995,265 
12,720,026 
15,081,494 
17,294,995 
17,158,311 

55,235,855 

20,032,465 

28,346,525 

9,259,733 

4.995,575 

628,774 

842,819 


4,607 

75,163 

298,598 

676,691 

1,194,759 
1,950,193 
2,533,542 
2,797,238 
2,838,134 

9,816,120 
3,827,732 

6,713,286 
3,271,458 
2,363,450 

338,673 
450,933 


I 7,047 

38,523 
71,398 
63,947 
64,372 
47,76b 
30,535 
31,569 

75,594 

29,176 

40,783 

8,380 

3,064 

103 

55 


201 
2,374 
o,865 
7,593 
9,155 
7,809 
4,821 
5,027 

11,751 
4,590 

6,141 

1,312 

473 

17 


23,399 

58,154 
88,319 

123,632 
128,415 
115,478 
105,518 
87,2o3 

301,534 

149,549 

273,343 

58,993 

14,375 

506 

258 


939 

3,405 
7,459 
11,757 
14,659 
14,540 
15,359 
14,007 

53,2o0 
31,110 
72,493 
23,923 
11,418 
1,089 
556 


Nontaxable returns, total 


^24,680 


125,835 


195,060 


4,807,699 


14,334,927 


5,064,995 


386.850 


564,878 


90.213 


lb2,743 


17,445 


220,204 


58,037 


No adjusted gross income... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


=314,580 

=2,635 
10,827 
84,781 
90,092 
70,266 
43,041 
42,888 


7,855 

3,407 
3,280 
17,447 
29,164 
26,098 
20,752 
17,832 


27,437 

7,192 
6,081 
23,988 
37,142 
33,694 
30,128 
29,398 


163,823 
204,580 
346,570 
931,915 
345,295 
642,145 
1,123,371 


544,960 

589,039 
730,353 
3,011,087 
3,236,281 
2,529,531 
1,833,009 
1,850,167 


258,697 

296,211 
371,004 
1,447,276 
1,255,730 
705,131 
415,950 
314,996 


9,353 
42,841 

116,410 
87,5ol 

130, b85 


1,524 

19,308 

58,102 

88,957 

386,887 


231 

2,804 

9,675 

12,753 

64,750 


j 20,053 

71,721 
46,701 
24,268 


1,029 

4,917 
6,661 
4,838 


j 7,883 

t 23,968 

41,825 

40,461 

106,067 


201 
1,767 
4,470 
6,023 
55,576 


Returns under $5,000 

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


298,687 
1,012,315 
2,772,726 


365,975 
1,359,753 
1,122,062 


408,511 
1,115,836 
1,191,874 


7,521,214 
22,754,105 
24,991,606 


22,830,952 
43,455,941 
23,927,144 


4,749,999 

304,925 

10,071 


5,878,008 
18,231,770 
10,331,001 


7,450,735 
71,503,380 
120,476,345 


1,080,521 
ll,352,2o6 
26,808,157 


255,444 
2o2,045 
157, 5o5 


22,047 
39,074 
24,4o2 


284,010 
b52,892 
612,538 


24,273 

104,327 
216,140 



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



INDIVIDUAL/1965 • RETURNS PILED AND SOURCES OF INCOME 



17 



Table 5 . —JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVINO SPOUSE: SOURCES OF INCOME AND LOSS, 

TAX ITEMS, BY ADJUSTED CROSS INCOME CLASSES —ConC Inued 



EXEMPTIONS. TAXABLE INCOME, AND 



Adjusted gross income classes 



Tux eredits- 



Foretgn taxes 



N'-nnLif 
reta 



Ajnomit 
( Thouitnd 



Number of 
re t lirns 



Ajnount 
( Thouamil 



Income tax 
after 

credits 



Tax from recomputed 

prior year Investment 

credit 



Number of 
relurnfl 



Amount 
( TtiouMtnd 



Self-employment 
tax 



N'-flnbi;-r of 
:v turns 



Amount 

f nwuaand 



Tax withheld 



Number of 
ret-orrj^ 



f Thousand 



156) 



(■.Li) 



Grand total 

Taxable returns, total 

Under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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

Nontaxable returns , total 

No adjusted gross income.. 

under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



57,360 



3e,75a,B32 



33,700,920 



38,758,832 



108,892 



794,956 



30,872,002 



2,400 

2,103 

2,802 
2,515 

13,028 

10,768 

28,513 

14,405 

7,822 

362 

185 



153 
211 



882 
373 



3,055 
2,351 
9,849 
8,970 
11,767 
2,837 
1,17b 



4,283 
1,478 

11,629 

6,443 

13,076 

5,492 

2,595 

114 

59 



22 

1,047 
325 

1,005 
803 
803 
246 
463 



/ S5» 

) 74,043 

) 292,819 

( 662,125 

(1,175,085 

(1,926,280 

(2,511,016 

2,776,074 

2,818,108 

9,747,027 
3,789,412 
6,623,818 
3,236,451 
2,338,903 
334,486 
448,619 



4,062 
8,494 
9,157 
5,934 
6,754 
6,981 

22,759 

10,. 

23,527 

5,292 

2,006 
103 
61 



30b 

458 

054 
1,005 
786 
561 
776 

4,343 
2,030 
4,718 
1,519 
1,094 
127 
191 



39,121 
179,986 
320,189 
400,236 

435,851 
395,241 
340,320 
286,694 
233,909 

663,145 

281,463 

411,888 

60,380 

10,371 

224 

72 



3,208 
19,045 
43,300 
67,549 

81,293 
74,464 
55,650 
56,502 
48,806 

147,381 

67,692 

102,259 

14,835 

2,885 

57 

19 



114,324 

675,487 

1,573,941 

2,340,626 

2,982,057 
3,766,374 
3,861,517 
3,448,638 
2,908,671 

6,740,835 

1,412,236 

910,182 

110,664 

25,340 

763 

347 



16,906 
137,169 
441,386 
875,410 

1,457,106 
2,314,330 
2,866,439 
3,037,016 
2,957,776 

9,082,444 

2,803,804 

2,934,397 

867,760 

328,614 

11,387 

7,302 



3,381 



4,570 



2,601 



161 



3,757 



1,312,816 



147,436 



2,828,918 



436,331 



3,381 



4,570 



2,80' 

2,371 
1,450 
3,418 



398 

1,607 



37,778 

51,749 
110,555 
356,443 
294,985 
194,873 
123,557 
142,776 



3,840 

2,455 
5,010 
24,174 
30,417 
27,354 
22,681 
31,495 



67,906 

126,319 
149,723 
677,889 
692,650 
492,733 
329,865 
291,333 



32,015 

8,150 
10,998 
65,541 
91,569 
75,156 
59,632 
93,270 



419 
1,750 



4,899 
12,946 
39,515 



1,033,553 
ll,20o,5b4 
2c, 518, 714 



19,ol2 
41,398 



2,915 
4,583 
14,827 



2,109,571 
1,823,537 
1,439,297 



249,043 
355,353 
337,993 



7,241,963 

17,24o,931 
9,212,02b 



1,813,932 
12,708,935 
16,052,712 



Payments on 1955 
declaration 



Adjusted gross income classes 



Number of 
returns 



(T>>ou*m>d 
doII»rtJ 



Tax due at time of 
filing 



Number of 

returns 



Number of 
returns 



f TTwuav 
dollMTi 



Cash requested 



Number of 
returns 



Bonds onl^- requested 



Amount 
f TTmuaaid 



Number of 

returns 



Ajnount 

(Thouam^d 



Credit on 19ob tax 



Number of 
returns 



Amount 

(Thouwm^d 



(72) 



(73) 



Grand total 



12,231,8 



25.b89,710 



Taxable returns, total. 



3,821,346 



3,500,365 



ll,149,0o0 



22,837,218 



4,728,792 



21,721,307 



4,073,563 



78,447 



641,000 



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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

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



4,778 
36,161 
107,198 
178,380 

227,968 
246 442 
250^025 
230,163 
209,257 

851,396 

491,927 

803,307 

147,572 

35,192 

1,110 

470 



1,017 

9,053 

33,324 

51,503 

101,321 
120,886 
137,492 
142,828 
146,975 

761,734 

675,561 

2,809,678 

1,770,360 

1,370,631 

173,885 

184,017 



52,951 
250, o59 
444,097 
590,374 

650,731 
825,229 
934,319 
970,890 
951,490 

3,333,578 

1,091,492 

891,839 

129,112 

30,871 

999 

429 



4,145 
29,454 
73,495 
115,054 

141,390 
150,055 
157,822 
179,151 
178,721 

867,269 
566,290 
.,346,046 
735,709 
693,494 
152,824 
260,872 



111,668 

621,476 

1,444,344 

2,099,533 

2,653,879 
3,205,317 
3,144,198 
2,646,305 
2,093,795 

3,840,657 

542,236 

385,108 

41,440 

7,045 

145 

61 



14,290 

82,489 

211,891 

321,961 

442,836 
583,576 
594,346 
525,898 
415,818 

812,970 
186,627 
358,499 
120,668 
50,126 
3,433 
3,364 



108,447 

606,860 

1,400,571 

2,030,499 

2,572,993 
3,124,578 
3,063,810 
2,567,755 
2,031,986 

3,598,365 
419,274 
185,321 

9,656 

1,137 

25 

13 



3,581 ) 
0,012 > 
1,880 ) 



201 
307,435 

422,435 
550,979 
571,165 
501,219 
396,151 

719,941 

120,055 

140,900 

27,404 

9,286 

707 

412 



9,204 

7,868 
6,754 
10,998 
10,135 
4,147 

15,985 

3,623 

1,789 

53 



1,028 

1,457 

936 
1,038 
1,493 
2,349 

687 

3,146 

1,204 

780 

65 

41 



2,988 
16,331 
45,731 
69,814 

90,910 
95,966 
86,160 
81,881 
67,749 

260,276 

137,094 

218,020 

34,193 

5,217 
129 
54 



638 
2,344 
9,188 
13,069 

19,465 
21,559 
21,688 
22,330 
18,981 

89,880 
65,366 
216,816 
93,198 
40,800 
2,726 
2,952 



Nontaxable returns, total.. 
No adjusted gross income . 



258,497 



123,935 



i,ue2,78.e 



116,238 



525,330 



2,714,114 



449,857 



74,404 



Under $600 

$600 under $1,000 

$1,000 under $2,000. 
$2,000 under $3,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 
$5,000 or more 



32,778 

7,424 
12,233 
37,480 
45,858 
42,531 
33,199 
46,994 



25,587 

2,827 
3,404 
11,105 
15,559 
14,301 
15,056 
3b, 096 



31,476 

47,978 
103,192 
314,332 
238,109 
150,403 

92,447 
104,851 



3,540 

2,226 
4,651 
21,032 
24,196 
20,511 
16,981 
23,001 



88,777 

131,922 
153,421 
673,472 
685,031 
490,424 
331,958 
297,489 



56,552 

10,710 
14,004 
73,111 

100,446 
82,638 
68,592 

119,277 



72,295 

128,175 
146,453 
651,763 
561,245 
465,882 
315,890 
270,411 



40,002 
9,010 
11,789 
65,953 
91,731 
75,404 
62,128 
93,840 



(•) 



(«) 



4,713 
7,990 
24,878 
28,288 
24,172 
17,963 
33,5b9 



16,519 

1,589 
2,196 
7,054 
8,529 
o,923 
6,380 
25,114 



Returns under $5,000 

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



538,020 
1,202,208 
2,339,613 



192,835 

bo9,655 
7,7bl,809 



2,316,018 
4,430,277 
5,485,553 



315,398 

838,102 

4,624,541 



5,832,026 
14,025,251 
4,832,423 



1,035,683 
2, 050,425 
1,567,013 



6,590,079 
13,520,885 
4,224,456 



958,925 
2,526,609 
1,037,884 



21,450 
40,571 
22,561 



3,232 
6,685 
5,375 



264,134 
449,678 
662, 539 



74,529 
117,132 
523,744 



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

(•)An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Adjusted gross income less deficit* 

^Deficit. 

'Negative "Other sources." 



18 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



Table 6 . —SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, 

ITEMS, BY ADJUSTED GROSS INCOME CLASSES 



TAXABLE INCOME, AND TAX 





Humber of 
returns 


Number of 
exemptions 




71 




Business or profession 


Farm 




gross 
income 

(Ttatuawtd 
dollara) 


(gross) 


Net profit 


Net loss 


Net profit 


Net loss 




Humber of 
returns 


Amount 

(7hoitam,d 
dollara) 


Number of 
returns 


*"°""^ lumber of 
tVxMaMid returns 
dallara) 


Amount 

(Ihduamtd 
dollara) 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


Number of 
returns 


Amoiint 

(Thouaand 
rkrltara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(5) 


(7) 


(e) 


(9) 


(10) 


(11) 


(12) 


'13) 


Grand total 


26,202,612 


35,807,168 


%0, 570, 009 


23,169,361 


64,993,103 


715,150 


2,005,512 


142,304 


239, 013 


359,155 


540,908 


122,135 


164,095 


Taxable returns, total 


17,939,959 


22,843,529 


73,913,698 


15,416,542 


50,155,405 


491,973 


1,302,201 


67,623 


39,555 


175, 574 


389,447 


58,973 


79,949 


Under $1,000 


550,033 
4,236,983 
3,292,045 
2,907,304 
2,216,938 

1,622,280 

1,117,023 

696,924 

407,957 

257,545 

413,396 

101, 561 

94,701 

14,963 

4,966 

216 

124 


550, 033 
4,496,U6 
4,077,131 
3,927,557 
3,120,583 

2,197,138 

1,560,177 

1,005,878 

591,712 

353,976 

608,272 

158,012 

161,264 

26, 194 

3,865 

386 

230 


518,068 
6,231,943 
3,208,962 
10,107,850 
9,910,270 

8,887,636 
7,205,651 
5,198,764 
3,447,540 
2,429,309 

4,920,504 

1,731,194 

2,713,453 

1,001,993 

856,526 

146,723 

352,307 


510,995 
3,979,171 
3,004,600 
2,673,599 
2,059,416 

1,509,298 

1,034,977 

633,942 

360,128 

224,486 

323,297 

56,527 

39, 541 

5,043 

1,412 

64 

46 


471,351 
5,696,588 
7,316,029 
9,065,893 
8,971,430 

3,042,287 
6,445,210 
4, 502, 131 
2,833,963 
1,943,958 

3,292,822 
710,840 
611,135 
135,852 

56,987 
3,870 
4,909 


12,744 
92,639 
88,141 
74,614 
46,578 

42,175 
29,327 
21,282 
15,713 
11,773 

30,358 

11,431 

13,423 

1,350 

293 

15 

7 


9,502 
110, 017 
160,434 
189,493 
139,728 

145,839 
120,595 
97,247 
76,263 
62,099 

232,325 

134,919 

255,134 

47,125 

15,340 

273 

5,363 


10,006 

8,375 
8,242 
7,976 

8,665 
6,173 
4,786 
2,012 
2,132 

4,280 

2,254 

1,992 

443 

250 
18 
19 


10,795 

5,593 
6,347 
6,822 

6,658 
4,236 
6,793 
2,327 
1,713 

7,451 
5,748 
7,524 
3,972 

5,509 
1,289 
4,758 


6,401 

( 46, 576 

34,054 

26,822 

17, 325 

11,943 
5,671 
7,233 
4,931 
3,324 

6,699 

2,187 

2,072 

237 

78 
8 
3 


4,204 
45,332 
52,360 
50,180 
40,771 

31,973 
19,315 
27,292 
19,446 
14,413 

39,236 
17,082 
22,279 
4,064 

1,438 

51 
5 


1 9,005 

10,317 
9,799 
8,248 

6,735 
4,351 
2,320 

I 2,030 

2,848 

1,078 

1,507 

448 

243 

17 

26 


5,976 






6,398 


$3 000 under $^,000 


9,010 




8,902 




5,271 


$6 000 under $7, 000 


8,249 


$7,000 under $8,000 


2,068 


$8,000 under $9,000 


2,798 

6,548 
2,941 
7,233 
6,059 
4,635 
810 
3,001 


$9, 000 under $10, 000 

$10, 000 under $15, 000 

$15, 000 under $20, 000 

$20, 000 under $50, 000 

$50, 000 under $100, 000 

$100, 000 under $500, 000 

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


Nontaxable returns , total 


8,212,655 


12,963,640 


16,651,313 


6,752,822 


4,837,700 


223,173 


204,313 


74,681 


149,458 


182,583 


151,462 


63,162 


84,147 


No adjusted gross inccme.,.. 


131,838 

3,869,853 

2,259,753 

1,256,040 

449,892 

147,936 

56,174 

41,164 


190,268 

4,259,218 

2,821,953 

3,002,528 

1,502,414 

659,466 

318,555 

209,238 


^279, 064 

1,246,303 

1,719,235 

1,787,585 

1,085,979 

504,069 

246,445 

340,211 


25,438 

3,528,395 

1,950,663 

704,822 

279,441 

93,397 

40,179 

20,487 


53,099 

1,176,799 
1,468,197 
909,469 
639,660 
299,626 
165,353 
124,992 


4,815 

59,102 

67,695 

64,548 

17,300 

5,353 

2,447 

1,918 


13,406 

23,039 
44,055 
53,635 
27,338 
11,460 
8,478 
12,901 


48,244 

10,155 
6,395 
4,931 
2,906 

1,595 

455 


120, 023 

5,402 
5,232 
6,559 
2,254 

4,677 

4,3C6 


(•) 

53,763 
50, 867 
53,043 
15,372 

7,251 
1,122 


(•) 

17,570 

29,549 

51,264 

26,614 

18,920 
6,841 


31,097 

14,439 
8,027 
6,999 

[ Ij'iSO 
1,100 


61,621 
7,951 




4,422 


$1, 000 under $2, 000 


5,500 


$2 000 under $3 000 


2,069 






- 


$5,000 or more 


1,534 




21,424,794 

4,139,133 

638,635 


23,925,327 

5,910,354 

970,437 


'41,338,194 
27,398,912 
11,832,903 


18,960,115 

3,782,708 

426,538 


36,234,093 
23,936,884 
4,822,121 


535,026 
121,845 
57,278 


800,553 
509,098 
696,331 


103,826 
24,135 
9,293 


175,710 
22,312 
40,991 


312,549 
35,116 
11,391 


337,467 
118,077 
35,354 


99,431 
16,516 
6,188 


112,849 


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


18,942 
32,305 




Partnership 


Sales of capital assets 


Ordinary gain from 

sales of depreciable 

propert.v 


Sales of property other than 
capital assets 




Net profit 


Met loss 


Net gain 


Net loss 


Net gain 


Net loss 




Number of 
returns 


Amount 

doitara} 


Number of 
re turns 


Amount 
(Thouaand 
doltara) 


Number of 
returns 


Amount 
datlara) 


Number of 
returns 


Amount 

(Thauamid 
dollara) 


Number of 
returns 


Amount 

(Thoaaartd 
dollara) 


Humber of 
returns 


Amount 

( Thooarmd 
dollara) 


Number of 
returns 


Amount 
(Thouamd 
dollara) 




(14) 


(15) 


(le) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(25) 


(27) 


Grand total 


250,726 


990,247 


72,363 


130,661 


l,44S,,30e 


2,105,541 


315,192 


203,179 


24,108 


17,754 


7,347 


6,064 


21,374 


27,658 


Taxable returns, total 


194,288 


925,063 


46, 578 


75, OJ/ 


1, 130, 543 


1,932,722 


258,854 


164,653 


13,105 


15,604 


6,534 


5,529 


14,642 


13,459 




23,175 

23,041 
20,438 
17,209 

16,160 
13,495 
13,601 
10,460 
5,102 

20,340 
12,292 
15,296 

2,409 
713 
36 

16 


25,176 

39,327 
43,933 
46,953 

46,245 
52, 677 
38,902 
23,406 

113,613 
98,963 
224,752 
66,292 
36,256 
5,103 
2,302 


4,619 
5,136 
5,054 
3,003 

5,426 
3,036 
2,486 

5,204 

4,731 

2,536 

3,387 

399 

410 

30 

21 


3,719 

7,744 
3,496 
1,452 

3,147 
2,596 
6,639 

5,259 

5,962 
3,515 
12,476 
8,845 
6,004 
2,173 
2,011 


1 Uj453 

1 98, 014 

104,347 

126,120 

111,170 

114,216 

105,910 

80,131 

1 66,710 

I 55,964 

136,853 

49,958 

54,894 

10,520 

3,921 

195 

107 


3,436 
36,174 
50,648 
74,046 
81,493 

63,802 
67,766 
81,625 
75,293 
52,746 

211,006 
155,308 
329,765 
185,282 
239,445 
68,739 
146, 143 


15,156 
22,791 
22,255 
27,128 

25,634 
27,868 
23,157 
13,555 
15,648 

34,503 

13,726 

15,008 

1,875 

528 

3 

14 


7,391 

15,043 
13,377 
16,562 

16,272 
17,170 
12,501 
9,264 
7,320 

23,939 
10,660 
12,067 
1,572 

444 
8 

13 


1 

> 2,022 

2,825 

3,355 
2,858 
j 1,973 

2,560 

784 

1,393 

197 

121 

10 

6 


1,177 
1,108 

1,215 
4,119 
1,739 

1,683 
940 

2,269 
669 
521 
13 
101 


2,486 
) 

795 

) 602 

18 
1 
1 


972 

1, 394 

1,579 

1,559 

122 

1 


1,450 

1 2,341 
( 1,729 

! 3,734 

> 693 
546 
162 
121 
14 


282 




$2,000 under $3,000 . . 


4,653 


$3, 000 under $<i,000 


969 








1,856 












1,930 

1,034 
827 

792 
SOS 
287 

11 


$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20, 000 under $50, 000 

$50, 000 under $100, 000 

$100,000 under $500,000 

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


Nontaxable returns, total 


•:.D,,J3 


OS137 


25,735 


55,b22 


318,266 


172,823 


56,338 


38, 529 


6,003 


2,161 


1,312 


436 


6,735 


14,201 


No adjusted gross income 


687 

10,403 
15,093 
16,342 
9,590 
2,113 
725 
785 


2,706 

3,495 
9,773 
20,216 
U,102 
6,362 
2,7C2 
5,826 


11,947 
6,049 

6,897 

8^2 


43,218 
2,552 

5,183 

4,669 


22, 540 

1 43,391 
1 52, 919 
( 110,310 
) 45,709 

\ 24,825 

{ 7,831 

10,741 


25,582 

14,923 
13,718 
43,532 

18,515 

21,394 

5,595 

29,363 


9,933 

8,621 

8,547 
14,125 
8,740 

5,037 

1,335 


3,831 

5,608 
5,212 
9,375 

4,348 

4, 045 

i,ias 


2,281 
(1,740 

; 

1 1,982 

j 


842 
595 

724 


(■) 
871 


(•) 
245 


2,538 
; 1 1,891 

i}711 


8,640 
3,528 




$1,000 under $2,000 


588 


$2, 000 under $3, 000 




$3, 000 under $i, 000 


1,445 




$5,000 or more 






139,517 
59,253 
51,956 


214,749 
219,963 
555,535 


42,705 
16,865 
12,793 


67.364 


758.623 


389,254 


142,331 


90,293 


10.592 


4.417 


4,750 


1,663 


13,346 


19,924 


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




20,082 

43,215 


43 
25 


1,554 
8,526 


355,331 
1,360,956 


106,797 
66,054 


63,750 
49,125 




8,332 
5,034 




7,140 
6,207 


1,678 
1,419 


1, 
3, 


136 
265 


4,958 
3,068 


2,4S9 

5,245 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and limitations of the Dat: 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 

Table «. —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— Continued 



19 











Pensions and annuities 


Rents 1 


Royalties 




gross income 




(taxable portion) 


Net Income 


Net loss 1 


Net Income 


Net loss 


classes 


Number of 
returns 


Amount 
dbilva> 


Number of 
returns 


Amuunt 
doltara) 


Number of 
returns 


Amount 

(Tho^mmtd 
dall.,.1 


Number of 
returns 


Amount 

(ThovtMid 

tk>tlmr%l 


Number of 
returns 


Amount 

(Thoummtd 
d-l'—) 


Number of 
returns 


Amount 

rnnuaaid 
•bltarut 


Number of 
returns 


Amount 
fTTtouaand 
daJfaraJ 




128) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


I 38 ) 


(39) 


(40) 


(41) 


Grand total 


1,945,928 


4,389,715 


5,391,367 


3,370,811 


732,525 


1,117,303 


975,535 


1,002,031 


376,264 


263,184 


112,969 


163,693 


5,999 


4,543 


Taxable retoms, total 


1,523,347 


4,033,995 


4,540,674 


2,687,136 


450,179 


782,864 


583,380 


730, 569 


276, 898 


157,360 


78,o;9 


142,334 


5,949 


4,540 


Under $1, 000 


17,102 
113,318 
149,787 
151,953 
157,634 

154,710 
139,378 
118,955 
88,492 
79,125 

187,827 
67,174 
74,280 
13,575 
4,709 
209 
119 


7,430 
67,599 
117,994 
144,674 
154,311 

164,371 
160, 144 
163,379 
158,113 
139,835 

504,725 
334,918 
816,945 
■426, 290 
427,409 
61,825 
184, 033 


51,914 
504,343 
568,126 
580,140 
548,604 

572, %1 
472, 073 
341,030 
225, 071 
165,630 

322, 202 
86, 569 
83,885 
13,440 
4,384 
190 
112 


12,296 
160,283 
257,245 
300,270 
252,631 

243,718 
235,051 
189,538 
133,660 
119, 369 

319,331 
150,787 
211,726 
58,864 
35,774 
3,282 
3,311 


I 30,698 

88,645 
73,452 
70,744 

38,737 
35,925 
20,959 
23,760 

13,777 

28,324 

10,730 

11,349 

1,902 

637 

24 

16 


29,142 

123, 551 
122,895 
135,190 

34,243 

51,985 

44,303 

39,492 

28,611 

55,748 

25,823 

30,340 

6,905 

3,794 

160 

182 


71,583 

89,428 
76,901 
73,424 

67,663 
40,762 
38,239 
20,613 

19,870 

43,176 

17,117 

20,844 

3,146 

1,042 

39 

33 


44,426 

75,443 
76,352 
64,259 

64,088 
37,662 
47,742 
21,850 
25,894 

90,177 
55,363 
38,502 
26,424 
10,665 
486 
736 


20,955 

34,578 
38,447 
39,493 

35,101 
20,810 
24,885 
14,974 
10,123 

22,081 

6,859 

6,909 

1,163 

467 

34 

19 


10,532 

18,366 
13,350 
20,791 

18,112 
9,(»6 
9,973 
6,844 
6,565 

18,395 
7, 177 
11,711 
3,300 
3,060 
233 
255 


1 b,934 
10,821 
4,152 
9,678 

6,239 
7,094 
3,438 
3,666 
3,221 

9,613 
4,796 
6,433 
1,366 

557 
23 
13 


4,102 
5,563 
1,432 
9,410 

4,169 
7,348 
4,869 
7,287 
6,633 

16,993 
11,807 
30,074 
14,164 
14,675 
3,470 
283 


963 

370 
152 
66 

3 
1 


. 


$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 $15,000 

$15, 000 under $20, 000 

$20,000 under $50,000 

$50, 000 under $100, 000 

$100,000 under $500,000 

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


604 

788 

466 

1,685 

943 

44 

10 


Nontaxable returns, total 


422, 533 


355,719 


1,350,693 


683,677 


282,350 


334,439 


391,655 


271,462 


99, 36b 


105,326 


34,918 


21,360 


52 


4 


No adjusted gross income .. . 


12,904 

42, 186 
65,876 
170,491 
75,854 
28,452 
9,162 
17,658 


11,546 
8,714 
20,401 
86,191 
61,923 
45,291 
19,130 
102,523 


46,565 

195,054 
297,587 
558,112 
175,926 
44,626 
15,334 
17,439 


24,833 

31,092 
82,405 
324,007 
130, 057 
37,071 
17,799 
36,363 


1,373 

7,979 

26,419 

148,179 

70,257 

21,073 

3,464 

3,606 


1,338 

4,987 
14,567 
145,302 
105, 721 
43,210 
11,525 
7,789 


10,057 

46,280 
81,684 
173,729 
54,555 

14, 1S7 
6,027 
5,136 


5,547 

14,163 
40,604 
117,375 
43,136 
24,361 
9,576 
11,700 


23,940 

20,044 
17,118 
24,557 
10,123 

1 ^'^" 
966 


60,845 

12,275 
8,287 
9,786 

11,172 

1,692 

1,269 


2,023 
5,441 
5,116 
12,206 
5,727 

2,713 
1,692 


1,277 

1,807 
1,594 
4,052 
5,061 

3,080 

4,489 


(•) 


(") 


$600 under $1 000 


- 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


- 


Returns under $5,000 

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


999,719 
595,351 
350,858 


745,204 

826,105 

2,818,406 


3,586,331 

1,791,452 

513,584 


1,630,037 
946,830 
793,944 


542,280 

135,809 

54,436 


737,428 
255, 005 
124,870 


697,853 

191,396 

86,236 


520,243 
206,027 
275,761 


231,373 

106,682 

37,709 


167,145 
50,678 
45,361 


64,811 
25,129 
23,029 


37,429 
33,381 
92, 333 


(•) 
(•) 
1,554 


(•) 
(•) 
3,936 




Other 
sources 

(Thousand 


AdjustJnents I 


Total 
deductions 

( Thouamtd 
tbllmr,) 


Exemptions 

( Ihotiamid 
tkllartj 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 
credits 

fThouaand 
cbllarM) 


Tax credits 


Adjusted gross income 
classes 


Number of 
returns 


Amount 

(77>oua«id 
(i>/fara; 


Number of 
returns 


Amount 

(Thoutai\d 
dollatt) 


Retirement income 


Investment income 


Number of 
returns 


Amount 

CThouaand 
dctt*f) 


Number of 
re tujTiG 


Amount 

(Thotitmid 
<k,ttmr,) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


1,274,966 


513,436 


376,225 


14,127,068 


21,484,301 


7,944,661 


13,257,952 


49,545,322 


9,733,405 


301,920 


80,836 


206,677 


26,687 


Taxable returns, total 


1,225,643 


477,593 


324,769 


10,840,561 


13,706,117 


- 


17,989,959 


49,373,924 


9,707,202 


568,432 


62,234 


174,735 


20,913 


Under $1, 000 


10,612 
125,418 
110,593 
119, 587 
107,311 

74,224 
83,919 
54,654 
36,737 
40,073 

133,671 
66,405 

148,376 
57,653 
37,059 
4,342 
15,009 


2,796 
38, 199 
54,742 
63,752 
72,085 

59, 139 
55,931 
42,037 
24,876 
14,259 

36,540 

7,672 

4,870 

558 

134 

1 

2 


816 
23,554 
42, 597 
35,4^4 
39,239 

37,377 

29,a;i 

32,879 

20,1X2 

9,530 

32,391 
11,753 
6,777 
1,780 
995 

4 


155,263 
1, 329, 597 
1,223,526 
1,351,074 
1,284,904 

1,182,154 
944,510 
687,823 
469,221 
330, 069 

685,239 
253,962 
446,459 
187,209 
179,895 
31,879 
97,777 


330,020 

2,697,670 

2,446,279 

2,356,534 

1,872,353 

1,318,283 

936,106 

603, 527 

355,027 

212,386 

364,963 

94,807 

96,758 

15,716 

5,319 

232 

138 


- 


5 50,033 
4,236,983 
3,292,045 
2,907,30; 
2,216,938 

1,622,280 

l,n7,023 

696,924 

407,957 

257,545 

418,396 

101, 561 

94,701 

14,963 

4,966 

216 

124 


32,942 
2,255,369 
4, 539, 599 
6,400,243 
6,753,530 

6,387,203 
5,325,039 
3,907,416 
2,623,292 
1,886,855 

3,870,349 
1,382,437 
2,170,258 
799,073 
671,314 
114,613 
254,392 


4,631 

323, 091 

684,925 

1,024,847 

1,130,902 

1,111,699 
962,362 
730,475 
507,916 
376,874 

836,126 
349,315 
723,271 
362,326 
363,720 
65,467 
143,705 


10,733 
101,617 
108,605 

93,661 

52,615 
35, 528 
26,367 
23, 320 
18,192 

44,951 

21,160 

24,845 

4,943 

1,808 

58 

29 


287 
6,720 
11,389 
10,939 

7,140 
4,591 
3,023 
2,353 
1,980 

5,775 

2,810 

3,221 

707 

232 

3 

4 


16,999 

20,724 

22,817 

15,747 

16,430 

8,566 

12,398 

3,617 

5,013 

19,070 

9,603 

15,180 

2,532 

940 

50 

44 


485 

1,238 
1,894 
1,676 

1,422 

988 

1,154 

1,007 

531 

3,076 

1,907 

3,323 

1,036 

709 

125 

292 


$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 $15, 000 

$15,000 under $20,000 

$20,000 under $50,000 

$50, 000 under $100, 000 

$100,000 under $500,000 

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


Nontaxable returns, total 


49,323 


35,842 


51,458 


3,236,508 


7,773,134 


7,944,661 


267,994 


171,401 


26,204 


233,488 


13,602 


31,943 


5,774 


No adjusted gross income... 
Under $600 


'114,781 
6,274 
31,506 
67,429 
33,658 
8,130 
5,199 
11,908 


(») 

10,901 
9,467 
3,804 
2,713 

[ 2,623 


(•) 

21,546 
10,763 
8,738 
5,216 

2,874 


1,131,922 
696,495 
627, 525 
326,554 
160, 141 
32,258 
261,613 


114,161 

2,555,531 
1,693,172 
1,801,517 
901,448 
395,680 
191,133 
125,543 


131,333 

3,369,858 

2,254,131 

1, 165, 074 

332,266 

1L2,039 

47,806 

31,648 


5,622 

90,966 

117,626 

35,897 

8,367 

9,516 


271 
22,525 
75,260 
40, 168 
9,490 
23,687 


41 
3,226 
10,722 
5,958 
1,399 
4,858 


77,303 

109,774 
33,014 
6,917 
6,430 


2,324 

9,442 

5,077 

735 

974 


2,972 
14,717 
6,526 
2,755 
1,595 
3,378 


- 


$600 under $1, 000 


24 


$1,000 under $2,000 

$2,000 under $3, 000 

$3,000 under $4,000 

^4,000 under $5,000 

$5,000 or more 


902 

1,158 

818 

615 

2,257 




510,934 
292,778 
471,254 


266,536 
197,050 
49,850 


191,973 
129,995 
54,257 


3,369,259 
3,747,383 
2,010,426 


17,355,496 

3,546,512 

582,292 


7,913,013 

28,853 

2,795 


13,511,731 


20,129,395 


3,189,791 


541,625 


47,512 


104,351 
54,077 
47,749 


3,810 


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


4,110,280 
635,391 


20,146 
9,269 


532 
395 


3,692,096 
2,851,518 


161 
96 


,936 
,309 


20,512 
12,312 


6,765 

11,112 



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



20 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



Table 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— Continued 



Adjusted gross income classes 



Tax credits — Continued 



Number of 
returns 



Amount 

(Thousand 



Number' of 
re turns 



Amount 
( Thousand 



Income tax 
after 
credits 

f Thousand 



Tax from recomputed 

prior year 

investment credit 



Number of 

returns 



Amount 
( Thousand 
dollars) 



Self -employment tax 



Number of 
returns 



Amount 
( Thou sand 
doilart} 



Tax withheld 



Number of 
returns 



Amount 
(Thouswtd 



(55) 



(61) 



Grand total 

Taxable returns, total 

Onder $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 $15,000 

$15, 000 under $20, 000 

$20, 000 under $50, 000 

$50,000 under $100,000 

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

Nontaxable returns, total 

No adjusted gross income.. 

Under $600 

$600 under $1, 000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3, 000 under $4, 000 

$<,000 under $5,000 

$5, 000 or more 

Returns under $5,000 

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



13,370 



2,988 



113,V.--D 



11,681 



9,609,517 



678, 003 



9e,b73 



16,042,712 



,345,472 



5,142 
4,020 
1,170 
1,885 

5,887 

2,830 
6,711 
2,478 
1,228 
64 
47 



302 
114 
171 
603 

421 

720 

4,749 

1,199 

2,492 

556 

354 



4,774 

5,574 
3,221 

3,557 

6,089 

3,773 

2,532 

3,427 

1,165 

552 

25 

20 



641 
172 

252 

371 

203 
138 
307 
248 
262 
63 
118 



4,679 

322,242 

676,900 

1,010,204 

1,117,952 

1,102,820 
956,677 
725,963 
503,661 
374,004 

826,765 
344,241 
711,670 
359, 095 
359,995 
64,712 
147,937 



2,113 



784 
903 
236 
151 
10 



54 
225 
103 
72 
12 



16,532 
141,136 
125,524 
102,745 

69,275 

54,244 
36,219 
27,268 
13,355 
12,211 

37,739 

15,481 

18,308 

2,301 

619 

30 

16 



799 

9,930 

13,245 

14,744 

1.2,290 

10,613 

7,546 

5,849 

3,813 

2,703 

8,530 

3,648 

4,288 

507 

157 



483,566 

3,805,595 

2,921,501 

2,632,044 

2,038,875 

1,497,744 

1,026,232 

630,219 

358,980 

223,963 

321, 009 

57,264 

39,136 

5,037 

1,436 

68 

43 



44,921 

562,289 

773,033 

1,027,525 

1,072,431 

1,012,494 
832,939 
593,032 

387, 163 
274,433 

484,828 

116,627 

116,253 

32, 563 

13,429 

748 

764 



1,^39 



33'7,939 



! ,.. 




1,072 

1,878 
4,373 
6,472 
3,289 
1,541 
738 
753 



23,285 

3,592,787 

1,829,015 

567, 130 

218,464 

79,391 

33,764 

17,258 



5,489 

110,869 

130,232 

46, 056 

24,036 

10,076 

5,393 

5,788 



9,970 
4,801 
17,889 



509 
1,072 
11,789 



17,788 
9,646 
11,623 



994 

623 

1,371 



3,131,977 
3,663,124 
2,814,416 



5,681 
2,258 
4,163 



643 
152 
661 



775,852 

151,847 

74,837 



70, 370 
31,188 
17,228 



18,225,418 

3,753,929 

424,459 



3,812,348 

3,105,182 

765,877 



Paj^nents on 1965 
declaration 



Adjusted gross income classes 



Humber of 
returns 



(Thousand 
dotlers) 



Tax due at time of 
filing 



Number of 
returns 



Amount 

i Thousand 



Number of 

returns 



Cash requested 



Bonds only requestet 



Number of 
returns 



Amount 
( Thousand 



Number of 
re turns 



Amount 
(Thousand 



■redit on 1966 



Number of 
re turns 



(67) 



(70) 



(71) 



(75) 



(76) 



(77) 



Grand total 

Taxable returns , total 

Under $1,000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3,000 under $4,000 

$4, 000 under $5, 000 

$5, 000 under $6, 000 

$6, 000 under $7, 000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Nontaxable returns , total 

No adjusted gross income 

Under $600 

$600 under $1, 000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3,000 under $4,000 

$4, 000 under $5, 000 

$5, 000 or more 

Returns under $5, 000 

Returns $5,000 under $10,000 

Returns $10, 000 or more 



1,836,678 



1,221,890 



399,706 



1,221,3a; 



1,876 



6,955,344 



10,961,085 



1,0W,639 



10, 580, 563 



876,374 



56,457 



3,533 
67,297 
94,216 
129,609 
124,175 

123,102 
100,252 
91,528 
72,555 
63, 777 

177,612 

72,371 
82,118 
14, 005 
4,773 
210 
121 



403 
10,722 
19,167 
38,254 
47,531 

54,911 
54,347 
59,429 
52,122 
50,072 

219,423 
167,219 
457,434 
245,195 
250, 964 
41,364 
92, 319 



71,695 

620,338 

680,826 

1,248,288 

1,081,355 

951,049 
790, Ul 
522, 192 
323,639 
199,213 

309,696 
73,224 
67,965 
11,427 
3,968 
180 
98 



1,222 
40,274 
68,643 
91,794 
105,090 

106,471 
116, 567 
108,972 
83,920 
64,127 

171,340 
84,165 

183,495 
95,614 

105,408 
24,312 
59, [K8 



477,008 
3,655,855 
2,596,890 
1,644,891 
1,125,997 

662,255 
324,029 
170, 606 
80,904 
56,861 

106,995 

28,056 

26,174 

3,503 

990 

35 

26 



41, 057 
231,098 
170,624 
132,610 

94,808 

60,347 
39,632 
29,621 
15,695 
11,921 

40,124 
20,072 
40,961 
13,652 
9,592 
1,693 
4,132 



471,711 
3,602,953 
2,557,607 
1,592,604 
1,087,797 

629,719 
296, 319 
153, 022 
65,349 
41,462 

64,479 

10,067 

6,200 

604 

154 



40,634 
275,292 
166,299 
126,086 

83,871 

55,966 
35,221 
24,036 
12,007 
8,366 

20,651 
5,525 
9,385 
2,935 

1,836 

534 

2,130 



9,330 
10,948 
4,310 



1,663 

408 
877 
380 



36,373 

33,302 
45,439 
37,801 

31,940 
28,230 
18,311 
16,507 
16,129 

46,882 

19,340 

21,449 

3,086 

881 

31 

21 



3,917 
5,647 
5,558 

4,113 
4,239 
5,557 
3,658 
3,483 

19,363 
14, 547 
31,051 
10,668 
7,706 
1,159 
2,051 



82, 137 



25,304 



299,393 



13,036 



361,119 



6,353,338 



345,517 



28,380 



1,501 



43,982 



14,100 



9,512 

12,540 
12,467 
14,935 
13,165 
5,971 
3,811 
9,736 



2,809 
1,734 
3,131 
2,899 
1,128 
1,373 
7,402 



12,725 

51,059 
98, 698 
95,224 
26,420 
9,848 
3,172 
2,247 



1,042 

1,815 
4,065 
5,372 
2,753 
1,262 
699 
528 



30, 766 

3,604,135 
1,834,283 
576,410 
226,533 
84,158 
36,368 
25,675 



10,204 

113, 320 
131,635 
48, 508 
26,384 
10, 935 
7,173 
12, 960 



26,045 

3,581,187 
1,819,229 
566,112 
220,811 
81,397 
34,818 
23,289 



6,858 

111,295 
129, 986 
46,914 
25,265 
10, 690 
6,063 
8,446 



(«) 
17,737 

10, 353 



(•) 



622 

863 



5,893 

5,551 
8,036 
9,044 

J8,738 

2,858 
3,312 



3,330 

1,403 
1,024 
1,449 



1,109 
4,514 



491,282 
459,076 
353,083 



134,479 

274,390 

1,477,309 



3,999,648 

2,783,314 

466,775 



324,528 
480,544 
723,421 



.5,893,843 

1,318,221 

167,397 



1,068,353 
165,670 
134,782 



15,642,771 

1,208,330 

82,851 



1,034,252 
141,722 
45,916 



,828 
571 
135 



193,085 
113,813 
92,808 



29,273 
23,377 
88,731 



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

(•*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
Adjusted gross income less deficit. 
^Deficit. 
^Negative "Other sources." 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



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1 -^ i> m -t \0 CM 
h in ^ 0> O ^ (^ 
1 nj >r CM TO o» TO 



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moooo Ooooo 1 

CrHfM*^-^ ln^OC--0OO^^^ 



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s^ 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 

Table 9.— FORM 1040 RETURNS WITH DIVIDENDS RECEIVED: DIVIDENDS ELIGIBLE AND INELIGIBLE FOR EXCLUSION, AMOUNT OF EXCLUSION, AND DIVIDENDS IN 

ADJUSTED GROSS INCOME, BY ADJUSTED CROSS INCOME CLASSES 



23 



Adjusted gross income classes 



U'lrit^stlc and ["ortigu Jivijii-nds received 



Number of 
returns 



(\jnc'mit 
(Thovmand 
dollart) 



Not eligible for 
exclusion 



Number of 
returns 



Amount 

(Thcuamid 
OoIlMra) 



Eligible for excluslorii 



Number of 
returns 



Amount 

(Thcuamid 



['iviuenu excii-i£iurL£ 
from gross Income 



Number of 
returns 



Amoujit 

f Thouavicf 



viaends In adj'ifited 
gross Income 



Number of 
returns 



Amunt 



ALL RETimNS 
Grand total 

Taxable returns , total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$0,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Nontaxable returns , total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10,000 or more 

JOINT RETURNS 
Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Nontaxable returns , total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10 , OOO or more 



9^7, ^^5 



6,<i2u,lil 



0,<cJ 



22,031 
192,116 
277,179 
368,769 
458,738 

577,232 
630,292 
644,890 
638,860 
649,672 

2,269,369 
930,518 

1,018,713 
167,850 
41,606 

1,353 
614 



9,236 

85,080 

155,670 

216,862 

270,114 

318,311 
331,359 
362,917 
361,911 
334,509 

1,472,069 
1,086,222 
3,202,448 
2,031,019 
2,063,358 

298,930 
433,620 



3,604 
18,384 
37,320 
47,301 
50,453 

69,909 
70,151 
70,494 
72,665 
75,769 

205,036 
95,361 

132,870 
34,517 
12,630 

528 
254 



478 
2,135 
4,689 
5,711 
6,416 

6,899 
9,095 
11,408 
11,913 
7,054 

36,231 
30,658 
83,410 
54,708 
53,356 

8,808 
9,507 



22,031 
183,787 
263,720 
353,358 
442,162 

548,627 
603,542 
615,515 
611,681 
627,411 

2,211,518 

916,641 

1,010,078 

167,080 

41,475 

1,350 

611 



8,758 

82,945 

150,980 

211,144 

263,690 

311,400 
322,249 
351,491 
349,979 
327,443 

1,435,801 
1,055,538 
3,118,959 
1,976,296 
2,009,992 

290,121 
424,112 



22,031 
183,787 
263,720 
353,358 
442,162 

548,627 
603,542 
615,515 
611,681 
627,411 

2,211,181 
916,574 

1,010,027 
167,080 
41,475 

1,350 
611 



14,011 
22,025 
30,345 
39,238 

47,008 
50,775 
51,635 
51,491 
53,369 

212,731 
105,438 
139,719 
26,946 
6,990 

226 

104 



17,102 
123,502 
183,651 
242,087 
279,299 

321,022 
326,929 
317,089 
301,243 
305,466 

1,099,221 
554,780 
773,682 
153,633 
40,318 

1,328 
611 



7,430 
71,069 
133,645 
186,017 
230,876 

271,303 
280,584 
311,282 
310,420 
281,140 

1,259,338 
980,784 
3,062,729 
2,004,073 
2,056,368 

298,704 
433,516 



115,307 



731,294 



69,001 

93,320 
140,274 
385,422 
276,292 
153,481 

69.284 



74,456 
18,029 
40,198 
153,216 
144,809 
137,796 
68,938 
2 59,lol 



12,311 

17,506 
16,040 
58,912 
37,070 
16,840 
8,779 
15,219 



5,070 

1,533 
1,885 
8,208 
4,604 
1,939 
2,460 
8,668 



o2,1.j2 

83,701 
129,803 
356,225 
260,011 
147,231 
63,670 
88,590 



o9,383 

16,440 
38,313 
145,000 
140,192 
135,848 
66,476 
250,487 



o2,162 
83,701 
129,303 
356,225 
259,866 
147,231 
b3,670 
33,590 



5,939 

6,398 
10,496 
32,457 

27,055 
17,107 
6,692 
9,165 



40,423 

55,933 

36,155 

265,409 

189,516 

108,610 

42,972 

60,026 



68,517 
11,631 
29,702 
120,759 
117,754 
120,689 
62,246 
249,996 



2,505,906 
3,220,854 
4,445,037 



1,374,401 
1,805,572 
10,750,260 



324,520 
371,557 
433,846 



45,132 
49,632 
282,080 



2,3o7,8dO 
3,080,859 
4,363,261 



1,329,167 

1,755,853 

10,463,003 



2,3c7,715 
3,080,359 
4,362,305 



214,066 
261,793 
493,804 



1,634,659 
1,620,305 
2,635,045 



1,160,335 
1,543,779 
10,256,456 



6,895,257 



0,894,656 



734,370 



3,742,102 



8,173,371 



7 

53 

137 

200, 

301 
385, 
444 
487 i 
516, 

1,992, 
841, 
923, 
151 
35 



359 
167 
558 
996 

172 
276 
654 
505 
004 

944 
544 
513 
164 
992 

,111 
484 



50,064 
33,219 

116,233 
144,753 
179,330 
183,438 
ltA,151 

889,210 
706,733 
1,290,785 
,544,026 
,583,382 

227,338 
244,203 



17,119 
25,344 

41,196 
45,189 

44,781 
51,644 
56,943 

170,808 
31,515 

114,743 
30,345 
10,927 



1,582 
3,692 

3,506 
5,589 
6,605 
4,231 

5,071 

24,587 
20,708 
65,917 
44,811 
43,736 

7,930 
3,176 



6,489 
48,561 
130,432 
190,736 

280,210 
365,423 
423, 506 
466,353 
495,503 

1,939,786 
828,376 
915,722 
150,457 
35,881 

1,108 
481 



43,474 
84,518 

112,716 
139,154 
172,706 
179,187 
159,067 

864,586 

686,054 

2,224,788 

1,499,200 

1,539,637 

219,356 
236,027 



130,432 
190,736 

280,210 
365,423 
423,506 
466,353 
495,503 

1,939,449 
323,308 
915,671 
150,457 
35,881 

1,108 
4<?1 



13,016 
20,003 

26,873 
32,660 
37,071 
39,752 
42,228 

189,221 
97,224 

130,330 
25,320 
6,436 



4,376 
26,459 
77,801 
106,395 

148,031 
170,992 
183,530 
197,399 
205,155 

862,083 
475,273 
686,575 
137,413 
34,784 



2,591 
11,133 
37,048 
68,216 

89,360 
112,098 
142,259 
143,686 
121,923 

699,989 

609,564 

2,159,955 

1,518,706 

1,576,946 

22", 136 



476,650 



459,393 



6io,ose 



47,566 

21,683 
34,214 
144,715 
177,969 
116,744 
59,169 
74,474 



60,549 

4,424 
9,460 
44,695 
72,481 
87,614 
47,325 
150,103 



9,525 

5,066 
6,452 
23,347 
25,070 
12,818 
6,892 
12 .096 



4,652 

361 
653 
2,341 
2,203 
1,622 
911 
4,472 



42,624 

19,295 
23,125 
129,066 
164,018 
110,639 
54,363 
68,102 



55,895 

4,062 
8,806 
42,344 
70,265 
85,983 
46,413 
145,625 



42,624 

19,295 
23,125 
129,066 
163,873 
110,639 
54,363 
68,102 



4.514 

1,341 
2,647 
13,399 
18,670 
13,856 
5,794 
7,281 



27,017 
10,434 
19,403 
34,736 
110,025 
78,253 
33,002 
41,391 



56,035 

2,583 
6,313 
31,296 
53,811 
73,758 
41,531 
142,822 



,001,140 
,197,260 



483,995 

339,165 

',584,581 



139,639 
249,671 
411,163 



18,511 
26,413 
218,971 



924,348 
2,087,318 
3,833,091 



465,431 

812,666 

7,365,438 



924,203 
2,087,818 
3,882,635 



99,181 
134,531 
450,658 



577,905 

933,163 

2,22o,034 



384,814 
654,634 
,133,923 



See text for "Explanation and Classifications of Terms" and 
NOTE: Detail may not add to total because of rounding. 



"Sources of Data, Description of the Sample, and Limitations of the Data. 



24 INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 

Table 10. —JOINT RETURNS WITH DIVIDENDS ELIGIBLE FOR EXCLUSIONS REPORTED BY HUSBANDS AND WIVES. BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 









Dividends 


repDrted b;, 


husbands 


Dividends reported 


by wives 


Dividend recipient not 


specified 




















Number of 


eligible 
for 


Dividend 




Dividends 
eligible 


Dividend 




Dividends 
eligible 


Dividend 




Dividends 
eligible 


Dividend 


returns 






Number of 




exclusions 


Number of 




exclusions 


Number of 




exclusions 








returns 


exclusion 




returns 


exclusion 




returns 


exclusion 






(Thouttttd 


(Thousand 




(Thouaai>d 


(Thousand 




(Thousand 


( Thousand 




(Thouamd 


(Thuusmd 




dotlTti 


dollar ij 




dollars) 


dollars) 




dollars) 


dollars) 




dollars) 


dollars) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


0,895,257 


8,643,535 


734,370 


4,010,411 


4,416,137 


303,650 


3,721,234 


3,284,211 


272,732 


2,590,944 


943,137 


157,988 


6,279, 02i 


8,184,142 


666,369 


3,687,310 


4,210,031 


277, ^^t^ 


3,407,584 


3,120,394 


248,360 


2,327,956 


653,667 


140, 564 


6,489 


3,081 


547 


1,518 


346 


102 


2,035 


1,573 


149 


4,308 


1,162 


296 


43,561 


15,589 


4,896 


23,657 


6,561 


1,927 


21,394 


5,154 


1,523 


23,081 


3,374 


1,446 


130,432 


43,474 


13,016 


64,929 


18,104 


4,860 


62,148 


18,341 


4,724 


57,426 


12,029 


3,432 


190,736 


34,518 


20,003 


109, 537 


37,888 


3,010 


101,788 


33, 592 


7,450 


73,433 


13,038 


4,543 


280,210 


112, 716 


26,873 


139,721 


51,138 


10,476 


132,580 


42,493 


9,697 


126,659 


19,085 


6,700 


365,423 


139,154 


32,660 


172,404 


59,253 


12,159 


155,960 


52, 967 


11,068 


176,595 


26, 934 


9,433 


423, 506 


172,706 


37,071 


212,525 


68,352 


14,154 


193,238 


70,248 


13,377 


189,918 


33,606 


9,540 


466, 353 


179,187 


39,752 


243,330 


79,916 


15,745 


221,024 


60,258 


13,280 


200,581 


39, 013 


10,727 


495,503 


159,067 


42,228 


252,146 


65,635 


16,161 


233,911 


68,317 


14,599 


217,272 


25,115 


11,468 


1,939,786 


864,586 


189,221 


1,112,195 


396,692 


77,603 


1,021,148 


334,292 


68,730 


737,957 


133,602 


42,888 


823,376 


686,054 


97,224 


535,988 


332,731 


42,177 


490, 325 


267,679 


37, 120 


265,994 


85,644 


17,927 


915,722 


2,224,738 


130,830 


664,135 


1,155,722 


59,299 


619,248 


856,391 


53,004 


225, 552 


212, 175 


18,527 


150,457 


1,499,200 


25,320 


123,208 


803,673 


11,560 


116,585 


563,922 


10,613 


24,709 


121,600 


3,147 


35,881 


1,539,637 


6,436 


31,119 


359,450 


3,073 


29,842 


577, 120- 


2,893 


4,301 


103,067 


470 


1,103 


219,356 


202 


965 


123,953 


96 


933 


32,774 


92 


124 


12,629 


14 


481 


236,027 


90 


433 


14 5,162 


43 


420 


79,773 


41 


46 


11,092 


6 


616,233 


459,393 


68,000 


322,600 


206,108 


26,207 


313,701 


163,820 


24,372 


262,991 


89,465 


17,423 


42,624 


55,395 


4,514 


21,315 


28,781 


1,676 


19,835 


17,379 


1,526 


20,151 


9,735 


1,312 


19,295 


4,062 


1,341 


8,911 


1,193 


694 


7,528 


1,043 


553 


9,949 


1,816 


594 


28,125 


3,806 


2,647 


11,442 


4,330 


924 


11,092 


2,038 


771 


14,650 


2,438 


952 


129,066 


42,344 


13,399 


59, 963 


14,681 


4,696 


61,967 


16,312 


4,630 


61,268 


11,351 


4,073 


164, 018 


70,265 


18,670 


90,912 


27,473 


7,586 


88, 396 


29,203 


7,017 


64,013 


13,589 


4,067 


110,639 


85,983 


13,856 


66,782 


34,742 


5,646 


62,091 


30,581 


5,161 


40,937 


20,660 


3,049 


54, 363 


46,413 


5,794 


27,037 


20,488 


2,166 


23,539 


13,246 


2,230 


22,190 


7,679 


1,398 


68,102 


145, 625 


7,281 


36,238 


74,415 


2,819 


34,253 


49,013 


2,484 


29,333 


22,197 


1,978 


924,348 


465,431 


99,181 


486,004 


194, 590 


38,286 


466,813 


173,466 


35,734 


391,405 


97,375 


25,161 


2,037,318 


312,666 


184, 531 


1,050,107 


343,613 


70,980 


970, 041 


313,937 


64,048 


936,267 


150,116 


49, 503 


3,383,091 


7,365,433 


450,658 


2,474,300 


3,372,934 


194,334 


2,234,430 


2,796,808 


172,950 


1,263,272 


695,646 


83,324 



Grand total 

Taxable returns, total 

Under $1,000 

$1, 000 under $2, 000 

$2,000 under $3,900 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6, 000 under $7, 000 

$7,000 under $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20, 000 under $50, 000 

$50, 000 under $100, 000 

$100, 000 under $500, 000 

$500,000 under $1,000,000 

$1,000,000 or more 

Nontaxable returns, total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3, 000 under $4, 000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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

See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data.' 
NOTE: Detail may not add to total because of rounding. 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



25 



-RETURNS WITH PENSIONS AND ANNUITIES: SELECTED SOURCES OF INCOME, 

BY ADJUSTED GROSS INCOME CLASSES 



EXEMniONS, TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
grwss 

income 

f TTwuMod 



Salaries and wages 
(gross) 



Number of 
returns 



Amount 
(thouamtd 



Business or profession 



Number of 
returns 



Amount 
f Thoutand 



Number of 
returns 



Amount 
f Theuaaid 



Number of 
returns 



Amount 



Number of 
returns 



Ajaount 
(Thnttamd 
dottmrmj 



(1) 



(2) 



(3) 



W 



(5) 



(10) 



(11) 



(12) 



(13) 



Grand total. 



1,983,643 



5,617,089 



114,3Cr7 



52,430 



Taxable returns, total. 



1,215,917 



3,285,477 



11,662,682 



654,020 



90,254 



471,637 



30,789 



19,060 



51,276 



36,900 



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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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



Nontaxable returns, total... 
No adjusted gross income. 



33,935 
117,008 
156,761 
161,847 

112,641 

119,383 

79,905 

70,495 

54,660 

160,411 
60,844 
70,413 
12,978 
4,386 

171 



52,108 
229,585 
382,300 
417,669 
313,450 
335,598 
2X,133 
200,571 
153,536 

489,045 

i92,ia 

225,349 
43,947 
15,230 

578 
257 



54,525 
294,597 
549,954 
726,603 

616,598 
773,477 
597,552 
600,131 
520,110 

1,935,320 

1,041,228 

2,055,520 

876,865 

737,522 

112,152 
170,528 



5,486 
33,184 
59,765 
75,083 

61,905 
75,801 
51,152 
47,983 
38,051 

111,660 
39,275 
39,972 
7,171 
2,390 

97 
45 



4,395 
49,171 
108,778 
192,528 

192,596 
350,858 
250,302 
289,410 
2U,526 

937,089 
423,141 
597,903 
200,898 
109,889 

6,367 
3,194 



"TT — 
3,335 
7,m 
7,887 

8,266 
8,299 
7,106 
6,287 
3,676 

14,593 
8,789 

11,283 

2,298 

576 

14 



—^ 

3,941 
10,297 
U,655 

15,667 
17,853 
19, 329 
16,582 
10,593 

67,672 
64,772 
151,631 
56,951 
22,297 

384 
1,499 



2,030 
1,968 
1,885 
1,885 
3,335 

1,272 

1,735 
419 
254 

17 
12 



2,708 

1,292 

1,038 

1,983 

3,841 

1,597 
5,503 
2,577 
6,218 

302 
3,730 



1,595 
2,098 
1,885 

3,770 

1,740 

1,501 

3,057 

1,186 

1,780 

325 

116 



1,280 
1,935 
2,652 

6,457 

4,986 

2,802 

9,358 
5,683 
11,147 
3,218 
1,554 

176 
28 



3,273 
1,432 



2,281 

1,068 

1,641 

475 

292 



2,626 
1,450 
4,4^0 

2,908 

4,835 
2,622 
7,547 
3,554 
4,814 

1,367 
697 



2,331,613 



^1,751,860 



24,051 



20,986 



28,840 



10,731 



6,652 



10,928 



Under $600 

$600 under $1,000... 
$1,000 under $2,000. 
$2,000 under p,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 
$5,000 or more 



15,274 
39,345 
293,293 
240,924 
103,138 
43,818 
27,067 



13,428 

36,638 
86,625 
793,885 
774,665 
359,633 
162,019 
104,720 



^70,012 

5,925 
32,448 
446,355 
590,555 
352,025 
194,451 
200,113 



(») 
8,4.49 

53,920 
56,198 
26,532 
13,529 

8,207 



(•) 
1,581 

31,548 
53,766 
27,161 
23,846 
20,521 



(«) 
1,450 

7,777 
6,816 
4,111 
2,175 
1,526 



(•) 
409 

4,428 
5,504 
3,676 
2,630 
3,227 



1,033 
2,139 
1,595 



21,385 
1,167 
1,041 



5,5U 

2,320 
2,900 



2,077 
1,364 

3,211 



(I 



1,538 

1,885 

3,172 
1,595 

2,371 

367 



4,163 

1,866 

2,668 
2,251 

1,933 

2,651 



Returns under $5,000 

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



1,210,2U 
462,343 
311,089 



3,308,555 

1,336,767 

971,767 



3,177,426 
3,254,999 
6,982,U6 



337,356 
282,762 
200,946 



492,904 
1,344,933 
2,281,762 



41,584 
35,084 
37,639 



44,164 
82,109 
366,347 



10,795 
5,076 
6,054 



29,981 
4,334 
25,3U 



15,440 



U,101 
15,662 
31,163 



15,267 
5,309 
5,871 



16,957 
7,955 
27,518 



Partnership 



Adjusted gross income classes 



Net profit 



Number of 
returns 



Amount 
( Thotiaand 
doiJ*fJ 



Number of 
returns 



Amount 
( Titouaand 
dot I art) 



Sales of capital assets 



Number of 
returns 



Amount 
( nwuaand 

dDllMft) 



Number of 
returns 



Amount 
rn>oua«Td 



Dividends in adjusted 
gross income 



Number of 
returns 



Amount 
( Thotittnd 



Interest received 



Number of 
returns 



AjK'Unt 
r7}iau««)d 
dollars) 



(14) 



(15) 



(19) 



(20) 



(21) 



(23) 



(24) 



(25) 



Grand total. 



133,829 



43,281 



719,848 



Taxable returns, total. 



31,206 



236,922 



365,001 



1,002,822 



35,610 



552,480 



2,059,001 



Under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$0,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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



Nontaxable returns, total.. 

No adjusted gross income. 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 



1,968 

3,418 
3,956 
2,631 

5,068 
3,238 
7,755 
2,245 

890 

26 



6,788 
13,867 
10,472 

14,063 
18,181 
79,024 
49, 672 
40,455 

2,016 

m 



1,896 
947 

1,898 

815 

454 

30 



1,893 
1,139 
5,674 
5,650 
5,930 

1,039 
3,056 



4,121 
12,851 
34,105 
34,903 

29,458 
35,087 
18,(X0 
23,864 
20,089 

64,121 

31,534 

43,089 

9,881 

3,622 

161 

75 



274 
4,125 

14,240 
21,749 

28,003 
31,454 
24,283 
32,173 
28,482 

102,933 
73,251 

186,475 
130,816 
176,107 

49,967 
98,490 



3,671 
3,588 
5,432 

3,588 
7,193 

5,059 

9,731 
4,155 
8,006 
1,488 
433 



2,323 
2,290 
3,359 

3,132 
5,310 

3,075 

6,556 
2,327 
5,721 
1,181 
329 

4 
3 



5,514 
39,727 
56,457 
63,012 

44,616 
48,083 
30,036 
33,338 
24,650 

86,192 
42,313 
61,587 
12,410 
4,297 

169 

79 



2,394 
19,827 
36,910 
71,484 

51,303 
62,998 
53,644 
71,339 
51,117 

235,904 
176,140 
520,287 
285,110 
301,931 

47,794 
70,769 



?7,490 
101,864 
132,131 
142,638 

99,861 
98,456 
69,568 
57,261 
47,468 

142,465 
55,317 
67,334 
12,577 
4,209 

162 
75 



12,060 

54,922 

90,690 

105,180 

74,727 
83,437 
56,307 
57,487 
40,203 

173,349 
91,345 

168,881 
55,744 
35,U5 

2,623 

2,731 



104, 594 



86,799 



67,380 



7,675 



167,366 



339,930 



(«) 



5,105 



(♦) 



(•) 



I 4,067 



(-) 



) 3,905 

22,332 
22,991 
21,990 
3,005 
6,102 



646 

6,912 
5,427 
8,485 
4,270 
18,101 



(«) 
7,130 

5,364 
1,865 



(•) 

3,5a 

2,621 
1,233 



1,454 

(«) 
6,009 
45,177 
51,309 
37,349 
13,519 
11,642 



6,831 

(•) 
1,476 
15,119 
22,381 
28,656 
15,704 
39,041 



2,911 

8,831 
29,926 
233,364 
199,010 
84,475 
40,732 
25,521 



5,979 

1,582 
6,132 
87,452 
109,948 
57,322 
34,635 
36,330 



Returns under $5,000 

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



6,221 
10,667 
19,424 



4,374 
31,239 
204,336 



4,621 
3,894 
6,082 



103,909 

5,059 

24,861 



166,677 
131,530 
153,595 



89,667 
149,837 
830,697 



25,476 
17,600 
23,925 



14,363 
12,699 
16,219 



320,234 
191,085 
208,529 



220,858 

302,609 

1,664,818 



1,003,372 
396,549 
283,726 



566,402 
342,974 
535,855 



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



269-348 O - 67 



26 



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



Table 11.— RETURNS WITH PENSIONS AND ANNUITIES: SELECTED SOURCES OF INCOME, EXEMPTIONS, 

BY ADJUSTED GROSS INCOME CLASSES —Continued 



TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income classes 



Pensions and 
annuities (taxable- 
portion) 




Rents 




Total 
deduc- 
tions 

(Thoummtd 


Taxable 


income 


Income tax 
before 
credits 

(Thotiaand 
dollara) 


Retirement income 
credit 




Net income 


Net loss 


Number of 
returns 


Amount 

(Thouamid 
dollar,! 


Income tax 
after 


Number of 
returns 


Amount 

(Thouamd 
dotiiu) 


Number of 
returns 


Amount 

(Ttatuamvl 
thllmfi 


Number of 
returns 


Amount 

(Thoumand 
doltart) 


Number of 
returns 


Amount 

(Ihauiaml 
<i)ltara) 


credits 

(Thouamtd 
dollara) 


(2o) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(3o) 


(37) 


(38) 


1,983,643 


3,568,265 


291,046 


269,226 


94,227 


48,714 


2,735,260 


1,423,352 


7,795,731 


1,902,426 


669,900 


78,220 


1,814,935 


1,215,917 


2,473,179 


172,770 


199,273 


60,370 


29,317 


2,044,148 


1,215,917 


?,&;?, 426 


1,881,213 


464,847 


57,860 


1,814,935 


33,935 
117,003 
156,761 
161,347 

112,641 
119,333 
79,905 
70,495 
54,660 

160,411 
60,844 
70,413 
12,978 
4,386 
171 
79 


34,073 
159,752 
271,737 
307, m 

235,342 

212,615 
174,406 
123,106 
124,052 

351,784 

159,572 

229,387 

57,663 

30,300 

1,320 

959 


(«) 

13, 8X 
22,622 

15,701 

15,932 

17,175 
12,116 
7,772 
10,065 

24,421 

10,685 

14,609 

2,998 

1,055 

39 

16 


(*) 
7,134 
12,329 
12,619 

9,308 
3,956 
13,412 
3,589 
8,574 

30,762 
18,084 
49,028 
15,772 
7,878 
539 
32 


7,047 
6,172 
6,462 

4,909 
4,914 
4,764 
7,565 

7,335 
4,314 
4,836 
1,013 

444 
29 
16 


1,621 
1,123 
1,016 

1,906 
1,278 
2,135 
3,589 

3,806 
3,499 
5,321 
2,238 
1,924 
234 


14,493 

69,987 

114,052 

150,941 

U4,890 

143,205 

107,188 

1 101,558 

1 88,444 

308,281 
160,302 
325,486 
145,342 
142,897 
24,008 
33,074 


33,935 
117,008 
156,761 
161,347 

112,641 

119,383 

79,905 

70,495 

54,660 

160,411 
60,344 
70,413 
12,973 
4,386 
171 
79 


8,803 
86,363 
206,583 
325,103 

313,636 
428,913 
349,885 
378,230 
339,544 

1,333,622 

765,655 

1,594,835 

705,160 
585,489 
87,796 
137,299 


1,312 
12,595 
30,971 
50,297 

49,724 
69,492 
58,314 
65,728 
59,637 

244,946 
155,691 
409,980 
262, 693 
285,618 
43,579 
75, 536 


(•) 

49,203 

64,389 

87,142 

46,857 

43,383 

31,957 

22,237 

20,343 

50,639 

17,496 

20,823 

3,778 

1,324 

45 

20 


(•) 
3,202 
6,625 

10,298 

6,080 
6,399 
4,920 
3,291 
3,120 

7,639 

2,700 

2,786 

512 

168 

6 

3 


1,201 
9,390 
24,267 
39,872 

43,593 
62,963 
53,300 
62,022 
56,554 

236,538 
152,403 
405,205 
260, 659 
283,524 
48,365 
75,(779 


767,727 


1,095,089 


U8,275 


69,949 


33,359 


18,900 


691,113 


207,435 


143,306 


21,213 


205,054 


20,362 


- 


4,368 

15,274 
39,345 
293,293 
240,924 
103,138 
43,818 
27,067 


4,901 

8,558 
24,291 
289,604 
366,297 
209,539 
U7,005 
74,894 


965 

(•) 

3,875 

36,910 

46,901 

13,137 

9,258 

5,614 


1,198 

(♦) 
1,764 
15,971 
26,434 
10,038 
6,066 
8,213 


(«) 
1 7,189 

7,565 

8,678 
1 6,545 

2,571 


(«) 
2,468 

1,813 
9,095 
2,875 
1,103 


j 7,487 

1 18,433 

164,320 

131,638 

( 119,497 

\ 67,831 

131,907 


(«) 

30,792 

64,349 

57,462 

34,488 

18,356 


C«) 
3,343 
39,003 
37,793 
35,756 
27,316 


15 
1,216 
5,512 
5,476 
5,056 
3,933 


(•) 

30,t47 

64,2ai 

56,654 

34,343 

17,218 


(«) 
1,211 
5,498 
5,435 
5,056 
3,147 


- 


1,210,211 
462,343 
3U,0S9 


1,792,868 
941,192 
834,205 


168,550 
68,197 
54,299 


95,079 

50,816 

123,331 


50,968 
24,574 
18,685 


21,550 
9,852 
17,312 


908,678 

628,126 

1,198,456 


658,630 
455,136 
309,586 


743,351 
1,335,860 
5,2U,520 


112,450 

306,560 

1,433,416 


393,776 
181,876 
94,248 


37,451 
26,940 
13,329 


74,729 

278,431 

1,461,774 



Grand total 

Taxable returns , total 

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 $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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

Nontaxable returns, total.... 
No adjusted gross income... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000,. 

$4,000 under $5,000. 

$5,000 or more 

Returns under $5,000 

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



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate ti,tals. 

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



INDIVIDUAL/1965 • RETURNS FILED AND SOURCES OF INCOME 



27 



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Section 



2 



Deductions and 
Exemptions 



CONTENTS 

Selected deductions and exclusions from gross income, 31 

Sick pay exclusion, 31 

Self-employed pension deduction, 32 

Employee moving expenses, 32 

Employee business expenses, 33 
Personal deductions, standard and itemized, 33 

Standard deduction, 33 

Itemized deductions, 35 
Exemptions, 35 

Text tables 

2.1 Sick pay exclusion by size of exclusion and by income size, 32 

2.2 Self-employed pension deduction by income size, 32 

2.3 Moving expense deduction by size of deduction and by income size, 33 

2.4 Employee business expense deduction by size of deduction and by in- 

come size, 34 

2.5 Form of deduction; Returns, by income size, 35 

2.6 Selected sources of income, by form of deduction, 35 

2.7 Exemptions by type, 35 

Chart 

2A Percentage distribution of returns by form of deduction, 33 

Basic tables 

13 Returns with standard deduction: Sources of income and tax items, by 

income size, 36 

14 Returns with standard deduction; Sources of income, by marital 

status, 39 

15 Returns with standard deduction; Adjusted gross income and tax items, 

by income size and by marital status, 40 

16 Returns with itemized deductions; Sources of income and tax items, by 

income size, 41 

17 Returns with itemized deductions; Sources of income, by marital 

status, 44 

18 Returns with itemized deductions; Adjusted gross income and tax items, 

by income size and by marital status, 45 

19 Number of returns and number of exemptions by type of exemption, mari- 

tal status and income size. 46 



Taxpayers filing individual income tax returns claimed 
two types of income -related deductions: (1) those deduc- 
tions from gross income to arrive at adjusted gross in- 
come and (2) those deductions from adjusted gross income 
to arrive at taxable income. 

In general, the first group included (1) those ordinary 
and necessary expenses of operating a trade or business 
and (2) those expenses generally incurred in the pro- 
duction or collection of income. Data for "ordinary and 
necessary expenses of operating a trade or business," 
such as a sole proprietorship or partnership, while not 
included in this publication are included in Statistics of 
Income--U. S. Business Tax Returns. Most expenses 
incurred in the "production or collection of income" 
are netted against that income. For example, deprecia- 
tion and repairs on rental property are deducted from 
gross rent and rent income or loss is presented in this 
publication net of these amounts. Such gross income 
deductions have been published in previous issues of 
this report. 



Presented in this section are those expenses against 
gross income incurred by an employee in the production 
of income. For example, an employee incurs a deduc- 
tion for "moving expense" if that expense was generated 
by the necessity to move to a new job location. In a like 
manner, an outside salesman incurs an "employee trade 
or business expense" for travel while away from home 
in the performance of his services. Also included in this 
section are data on those deductions from gross income 
for sick pay and contributions to self-employed pension 
plans. These four ' 'adjustment" items- -employee moving 
expenses, employee business expenses, sick pay exclu- 
sion, and self-employed pension deductions--are repwrted 
in Part 111, page 2, of the Form 1040. Each of the items 
is discussed in more detail in separate sections below. 

Included in the second group, deductions from adjusted 
gross income, are those items which are generally per- 
sonal in nature such as medical expenses and charitable 
contributions. For ease of administration and reduction 
of the burden of separate calculations, the taxpayer may 
take a "standard" deduction rather than itemize each of 
his personal deductions. Election of a standard deduc- 
tion does not bar the taxpayer from taking any deductions 
allowed against gross income. 

Also included in the second group are exemptions of 
$600 for the taxpayer, his spouse, and his dependents. 
Additional exemption allowances of $600 are allowed a tax- 
payer or his spouse for age (65 or over) or blindness. 

Within this framework, deductions and exemptions are 
discussed in more detail below. 



SELECTED DEDUCTIONS AND EXCLUSIONS 
FROM GROSS INCOME 

Tax year 1965 was the second successive year for 
which a separate section was provided on Form 1040 
for listing certain exclusions and deductions from gross 
income, classed "adjustments." Data measuring the 
second year impact and an explanation of significant 
provisions for each of these are provided below. 



Sick Pay Exclusion 

The Revenue Act of 1964 effected a ma jor change in the 
law governing the exclusion of sick pay from gross in- 
come. Prior to this law a distinction was made between 
illness and injury. 

a. Sick pay was limited to $100 a week from the 
first day of absence if the individual was injured or 
hospitalized at least one day. 

b. A seven-day waiting period applied if the absence 
was due to unhospitalized illness. 

Under the new law no distinction is made between 
illness and injury. 

a. Sick pay is limited to $75 a week for the first 
thirty days but only if sick pay is 75 percent or less of 
regular pay. 

31 



32 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



Table 2 . 1 —RETURNS WITH SICK PAY EXCLUSION BY SIZE OF EXCLUSION AND BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 

returns 



Salaries 
and wages 



Amount of 
sick pay 
exclusion 



Size of exclusion 



Under $100 



Number of 
returns 



Amount of 
sick pay 
exclusion 



$100 under $300 



Number of 
returns 



Amount of 
sick pay 
exclusion 

(Thoummid 
t^lUrt) 



$300 under $500 



Number of 
returns 



Amount of 
sick pay 
exclusion 

(Thouamid 
dollmr*) 



$500 under $1,500 



Number of 
returns 



Amount of 
sick pay 
exclusion 



$1 , 500 or more 



Number of 
returns 



Amount of 
sick pay 
exclusion 

(Thouamtd 
dotlmrm) 



(2) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total . 



662, 942 



■;31,130 



183,255 



109,742 



162,619 



185,992 



Taxable returns, total. 



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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000... 

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



615,886 

7,580 
18,745 
34,971 
53,457 

65,305 
75, 366 
59,104 
53,318 
47, 688 

148,189 

29,129 

15,625 

1,890 

501 



14,345 

54,323 

U3,965 

277,232 

383,478 
514,401 
450, 054 
455,302 
454,956 

1,754,936 

460,836 

335,731 

77,714 

28,500 

155 
884 



356,683 

5,882 
19, 598 
29,025 
33,027 

41,270 
47,948 
28,362 
21,479 
23,803 

71,858 
18, 056 
13,110 
2,142 
590 

15 



Nontaxable returns . 



4,104 

15,559 

12,390 
12, 326 

7,726 
11,105 

6,544 

24,100 

3,517 

845 



(«) 



1) 



700 
566 
360 
538 
406 

1,225 
135 



15,185 

13,962 
23,914 
22,062 
15,849 
17,278 

47,269 

8,271 

3,453 

395 

99 



2,973 

2,837 
4,466 
3,962 
2,685 

3,015 



1,499 

658 



(') 
1,138 



7,725 

9,858 
U,890 
9,485 
9,408 
7,870 

28,835 

5,942 

2,430 

260 

66 



6,917 



3,805 
3,004 

3,953 
4,773 
3,460 
3,634 
2,816 

11,047 

2,269 

917 

100 

25 

(-) 



179,710 



7,707 
18, 518 

22,351 
13,123 
17,563 
16,080 
12,775 

40, 057 

9,181 

6,574 

662 

190 

3 
3 



5,647 
16,123 
19,360 
15,963 
14, 174 
13,165 
11,344 

32,689 

7,627 

5,427 

578 

173 



6,626 
5,201 
6,244 



3,221 

7,926 

2,217 

2,316 

495 

L29 



Returns under $5,000 

Returns $5,000 under $10,CX)0. 
Returns $10,000 or more 



163,403 
303, 866 
195,668 



628,137 
2,276,374 
2,662,460 



157,690 
167,205 
106, 235 



21,132 
50,091 
28,558 



1,118 
2,569 
1,460 



34,839 
93,872 
59,494 



6,710 
17,093 
11,037 



23,692 

48,512 
37,538 



9,541 
18,636 
14,359 



46,756 
83,344 
56, 841 



41,185 
74,836 
46, 598 



127, 065 



18,300 
10,296 



6,222 

18,111 

6,477 

6,064 

1,333 

371 

11 
13 



36,940 
23,047 
13,238 



99,137 
54,(^72 
32,783 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Lijnitations of the Data." 

{*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Less than $500. 

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



b. After 30 days, $100 a week is excludable regard- 
less of the percentage that sick pay was of regular pay. 

c. In no case is there an exclusion for the first seven 
days unless the individual is hospitalized. 

Table 2.1 shows that taxpayers reporting on 663 
thousand returns claimed a sick pay exclusion in 1965, 
reflecting a 13 percent decline from those shown in 1964. 
A corresponding 17 percent decline occurred in the amount 
of exclusion. The decline in number of returns and amount 
of sick pay exclusion was not as sharp as that experienced 
in 1964, the first year of the major change in the provi- 
sions covering this exclusion. That year the number of 
returns declined 60 percent and the amount claimed 40 
percent. 

The amount of the sick pay exclusion averaged $650 
per return and 8 percent of the salaries reported in 
1965. For taxpayers filing returns with adjusted gross 
income of less than $5,000, the exclusion averaged $965 
or one-fourth their salaries and wages. Generally, the 
average exclusion and the amount of the exclusion as a 
percent of salaries and wages decreased as income in- 
creased. "Size of Exclusion" is shown for the first time 
in 1965. The data showed that individuals with an exclu- 
sion of $1,500 or more accounted for more than two- 
fifths of the total exclusion. 



Table 2.2— RETURNS WITH SELF -EMPLOYMENT PENSION DEDUCTION: NUMBER OF 
RETURNS AND AMOUNT OF DEDUCTION BY ADJUSTED GROSS INCOME CLASSES, 
1964 AND 1965 





196i 


1965 


Adjusted gross income classes 


Number of 
returns 


Amount 
dbJJanJ 


Number of 
returns 


Amount 

(Thouatnd 
doliars) 




(1) 


(2) 


(3) 


(4) 


Grand total 


38,766 


26,383 


49,743 


34, 832 




37,257 

3,137 
8,383 
4,637 
4,371 
12,772 
3,604 
353 

1,509 

4,544 
8,484 
25,738 


26,097 

547 
2,486 
2,160 
2,828 
13,226 
4,381 

469 

286 

823 
2,495 

23,064 


48,964 

4,682 
U,331 

5,910 

4,597 

16J493 

5,340 

611 

(«) 

5,261 

11,475 
33,007 


34,678 




1,543 


$5 000 under $10, 000 


4,511 




2,650 




2,591 


420 000 under $50.000 


16,081 




6,512 




785 




(•) 




1,603 


Returns $5,000 under $10,000 


4,555 
28,674 







(**) An asterisk in a cell denotes that the estimate is not shown separately because 
of high sampling variability. However, the data are included in the appropriate 
totals. 

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



the $26 million deducted in the previous year. Table 2.2 
shows that in 1965, as in the preceding year, approxi- 
mately two-thirds of the deduction was taken on taxable 
returns with adjusted gross income over $20,000, 



Self- Employment Pension Deduction 

Under the Self-Employed Individual Tax Retirement Act 
of 1962, which first became effective in 1963, individuals 
are treated as employees of the business which they con- 
duct so that they may be covered under qualified em- 
ployee retirement plans such as pension, profit sharing, 
annuity, and bond purchase plans in much the same manner 
as their employees. 

For 1965, nearly 50 thousand individual income tax re- 
turns showed deductionsfor contributions to self-employ- 
ment retirement plans. This was a 28 percent increase 
over the 1964 figure of 39 thousand. The $35 million de- 
ducted for 1965 represented a growth of 32 percent over 



Employee Moving Expenses 

As a result of the Revenue Act of 1964, an employee 
was allowed a deduction for unreimbursed expenses in- 
curred in moving household goods and personal effects. 
These expenses included expenses incurred by him and 
his household in traveling from his old residence to a new 
job location. The deduction, first available in 1964, was 
allowable only if the new job location would have required 
at least an additional 20 miles of commuting had the em- 
ployee continued to live at his former residence. Fur- 
thermore, the employee must have full-time employment 
in the new vicinity for 39 weeks during the twelve months 
following the move. 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



33 



Table 2.3— RETURNS WITH MOVINf. EXPENSE DEDUCTION BY SIZE OF DEDUCTION AND BY ADJUSTED CROSS INCOME CLASSES 



Adjusted gross Income classes 



Number of 
returns 



Amount of 
moving 
expense 



f TTiouijr 
dDJJari 



Sizt of deduction 



»50 



Number of 
returns 



Amount of 
moving 
expense 

deduction 
(ThautMid 



»50 under $100 



Number of 
returns 



Amount of 
moving 
expense 

deduction 

rrhouaaid 



$100 under $200 



Nvjnber of 
returns 



Amount of 
moving 
expense 

deduction 
f Thousand 
•l>//araj 



$200 under $500 



Number of 
returns 



Amount of 
moving 
expense 

deduction 
fTTwuaand 
dot I an) 



$500 or iix.ri-- 



Number of 

returns 



Ajnount of 
moving 
expense 

deduction 

(Thoutmtd 
dpllara) 



(6) 



(6) 



(10) 



(12) 



113,378 



31,909 



45,177 



90,104 



33, 019 



68,010 



63,261 



Taxable returns, total. 



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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000... 

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



Nontaxable returns . 



327,207 



15,435 
26,996 

37,554 
35,602 
39,003 
41,449 
34,363 

64,919 

14, 018 

7,144 

310 



10,373 



106,320 
2,489 

3,582 

6,447 

10,873 
12,508 
13,287 
3,808 
10,702 

24,679 

6,857 

5,693 

311 

84 



7,059 



4,183 


137 


4,650 


174 


0,217 


278 


5,486 


181 


853 


26 



44,370 

4,557 

4,846 

4,038 
6,400 
5,592 

8,243 
9,118 

1,575 



(•) 



3,287 
322 



319 

483 
404 



711 

109 



89,382 
9,259 

9,164 

10,376 
7,633 
12,281 
14, 337 
9,390 

12,730 
3,448 

7bO 



12,647 
1,351 

1,262 

1,521 
1,135 
1,807 
1,870 
1,273 

1,838 
472 

113 



99,303 
7,870 

5,703 

11,245 
12,263 
11,808 
13,535 
8,142 

23,315 
3,630 
1,690 



31,891 
2,351 

1,939 

3,243 
4,016 
3,806 
4,011 
3,157 

7,606 

1,U8 

580 

32 

2 



63,198 
2,651 

3,177 

7,710 
6,400 
7,580 
4,027 
7,921 

14,271 

5,115 

4,110 

195 

41 



57, 520 
2,007 

2,753 

5,653 

6,759 
7,212 
2,537 
5,797 

14,344 

5,134 

4,%5 

278 

81 



5,745 



Returns under $5,000 

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



60,160 
190,973 
86,444 



16,025 
59,730 
37,623 



6,519 
19,051 
6,339 



207 
5 88 
208 



10,211 
24,272 
10,694 



728 

1,795 

820 



18,857 
54,306 
16, 941 



2,672 
7,655 

2,419 



16,354 
57,284 
28,737 



5,290 
18,362 
9,367 



8,220 
36,059 
23,731 



7,129 
31,331 
24, 801 



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

(") An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

'Less than $500. NOTE: Detail may not add to total because of rounding. 



Table 2.3 shows that taxpayers on 338 thousand returns 
incurred unreimbursed expenses of $11 3.4 million as they 
moved to new job locations in 1965, an average deduction 
per return of $336. The deduction tended to increase as 
income increased. 

Employee Business Expenses 

Prior to 1964, employee expenses for travel away from 
home, transportation, expenses of outside salesmen, etc., 
were deductible from gross income, but no specific place 
was provided for them on the return. For 1964 and suc- 
ceeding years, a separate line was added. Large amounts 
of employee business expenses, however, are compen- 
sated for under reimbursement or other expense allow- 
ance arrangements with employers and do not appear on 
the form. Certain other unreimbursed expenses such as 
cost of work clothes and uniforms, subscriptions to 
professional journals, union dues, small tools and sup- 
plies, employment agency fees, etc., are taken as itemized 
deductions on the return. 

For 1965, as shown in table 2.4, the number of individual 
returns with employee business expenses and the corre- 
sponding expense amount rose to a new level of approxi- 
mately 2.5 million returns and $2,5 billion. Employees 
with incomes of $5,000 under $10,000 filed over two- 
fifths of all returns with employee business expense and 
claimed a like proportion of the total expense reported. 

Although the deduction for all such returns averaged 
$1,024 per return, two out of three showed a deduction 
of less than $1,000. Over one-fifth reported a deduction 
between $500 and $1,000. 

PERSONAL DEDUCTIONS, STANDARD AND ITEMIZED 

The taxpayer has the option of itemizing his personal 
deductions or taking a standard deduction. Personal de- 
ductions included such items as interest paid, medical 
deductions. State and local taxes, and charitable contri- 
butions. Although data for specific itemized deductions 
are not available in this issue, publications for previous 



even-numbered years do contain detailed information for 
each of these items. 

Standard Deduction 

Rather than itemize each of his personal deductions, 
a taxpayer may elect a "standard" deduction in lieu of 
itemizing. As shown in chart 2A, taxpayers on 39.3 
million returns, or approximately 59 percent of all re- 
turns, elected to do so in 1965. The continued upward 
movement in 1965 of the proportion of returns using the 
"standard" method was the reversal of a previous down- 
ward trend. In part, this reversal in trend results from 
the introduction in 1964 of the "minimum" standard 
deduction. 

The minimum standard deduction, an alternative to the 
10 percent method of calculating the deduction, was $200 
($100 for married persons filing separately) plus $100 for 
each allowable exemption. This deduction, like the regular 
10 percent standard deduction, could not exceed $1,000 



Chart 2A - Percentage Distribution of Returns 
by Form of Deduction 



10 percent 


t 


standard 


w 


(23. 9%) 


^ 


Minimum standard 




(34. 6%) 



i itemized 



34 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



q o c c u _ . 

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a> ra oj .3 s 



o P. Ii 
0) j: 



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s°s 






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3 .-1 -H Hi 5 



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INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



35 



($500 for married persons filing separately). For the 
most part, the minimum standard deduction was intro- 
duced as a means of providing some tax relief for tax- 
payers with low Income and a relatively large number of 
exemptions. 

Taxpayers on approximately one out of every three 
returns found it to their benefit to elect the minimum 
standard method in 1965. As was expected, table 2.5 
shows that more than three out of every four of these 
returns had income under $3,000. Nearly one-half of the 
returns of taxpayers electing the minimum standard de- 
duction were nontaxable due in part to the greater deduc- 
tion they obtained by using this method rather than the 
10 percent standard deduction. 

Itemized Deductions 

Returns with itemized deductions increased by 962 
thousand or 4 percent in 1965 after declining by approxi- 
mately the same relative amount in 1964. The increase 
in 1965 was to be expected as returns with itemized de- 
ductions stablized following the initial impact of the mini- 
mum standard deduction. Approximately 31 percent of 
those itemizing had income of $10,000 or more as con- 
trasted with only 7 percent of those choosing the standard 



Table 2,5— FORM OF DEDUCTION AND NUMBER OF RETURNS BY ADJUSTED GROSS 
INCOME CLASS 

[TtiXfiM'-' ana noiitaxatl'-' rt-tMr.nsi 



Adjusted gross Income classes 



urand total. 



Taxable returns, total. 

Under $3,000 

$3,000 under $5,000.. 
$5,000 under $10,000. 
$10,000 or more 



Nontaxable returns, total. 



Under $3,000 

$3,000 under $5,000. 
$5,000 or more 



Grand total 

Taxable returns, total.... 

Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10,000 or more 

Nontaxable returns, total. 



Under $3,000 

$3,000 under $5,000. 
$5,000 or more 



Number of 
returns 



Percent of 
total 



All returns 



53,700,79<; 

9,365,186 
10,248,524 
23,010,962 
11,076,122 

13,895,506 

11,845,839 

1,557,802 

491,865 



79.4 

13.9 
15.2 
34.0 
16.2 

20.6 

17.5 
2.3 

0.7 



Returns with 10 percent 
standard deduction 



16,090,094 



15,243,101 

335,235 
3,830,429 
8,490,460 
2,586,977 

846,993 

697,068 
96,300 
53,625 



94.7 

2.1 
23.8 
52.8 
16.1 

5.3 

4.3 
0.6 

0.3 



Number of Percent of 
returns total 



Returns with itemized 
deductions 



25,956,661 

1,233,307 
3,333,011 
12,902,601 
8,487,743 

1,915,234 

1,050,121 
562,167 
302,946 



93.1 

4.4 
12.0 
46.3 
30.5 

6.9 

3.8 
2.0 
1.1 



Returns with minimum 
standard deduction 



12,501,032 

7,796,645 

3,085,084 

1,617,899 

1,404 

10,735,907 

9,701,279 
899,335 
135,293 



(M 



33.6 
13.3 
7.0 



41.7 
3.9 
0.6 



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

^Less than 0.05 percent. NOTE; Detail may not add to total because of rounding. 



Table 2.6— SELECTED SOURCES OF INCOME FOR ALL RETURNS, RETURNS UITH ITEMIZED DEDUCTIONS, AND RETURNS WITH STANDARD DEDUCTION 

[Taxable and nontaxable returns i 



Sources of income 



All returns 



(Thousand 
dollar*) 



Percent of 

adjusted 

gross 

income 



Returns with itemized deductions 



Amount 

( Thoasmid 



Percent of — 



Adjusted 
gross 
income 



Income 
for all 
returns 



Returns with standard deductions 



(Thoos, 
dollai 



Adjusted 
gross 
income 



Income 
for all 
returns 



Adjusted gross income less deficit. 



Salaries and wages (gross } 

Business or profession net profit and net loss. 

Farm net profit and net loss 

Partnership net profit and net loss 

Sales of capital assets net gain and net loss.. 



Dividends in adjusted gross income . 

Interest received 

Rents net income and net loss 

Royalties net income and net loss.. 

Pensions and annuities 

All other sources, income and loss^ 



(1) 



(2) 



(3) 



(5) 



(6) 



(7) 



429,201,239 

347,150,062 
24,588,343 
3,364,909 
10,606,017 
10,180,853 

12,960,570 
11,296,048 
2,454,447 
621,361 
3,568,265 
2,411,277 



80.9 
5.7 
0.8 
2.5 
2.4 

3.0 
2.6 

0.6 
0.1 

0.8 

0.6 



267,348,739 

205,963,922 

18,402,090 

705,120 

8,863,438 

8,228,768 

11,264,372 
7,489,713 
1,601,683 
413,230 
2,345,404 
2,071,657 



100.0 

77.0 
6.9 
0.3 
3.3 
3.1 

4.2 
2.8 
0.6 
0.1 
0.9 



o2.3 

59.3 
74.8 
21.0 
83.6 



86.9 
66.3 
65.3 
66.5 
65.7 
85.9 



163,314,469 

140,823,151 
6,792,663 
3,149,078 
2,199,786 
1,787,490 

1,627,683 

3,711,137 

946,852 

161,342 

1,217,960 

897,599 



100.0 

86.2 
4.2 
1.9 
1.3 
1.1 

1.0 
2.3 

0.6 
0.1 
0.8 
0.5 



(8) 



38.1 

40.6 
27.6 
93.6 
20.7 
17.6 

12.6 
32.9 
38.6 
26.0 
34.1 
37.2 



^Includes returns with no adjusted gross income. 



^Includes adjustments, sales of croperty other than capital assets, and ordinary gain from sales of depreciable property. 



deduction. As shown in table 2.6, taxpayers itemizing 
showed larger proportions of dividends, interest, capital 
gains, and business income than those using the standard 
deduction. 



EXEMPTIONS 

In the computation of taxable income, exemptions were 
allowed for taxpayers and their dependents. Additional 
exemptions were allowed taxpayers for age (65 or over) 
and blindness. 

A $600 exemption was allowed a taxpayer for each 
child under 19 years of age or a student, regardless of 
the income earned by that child, if the taxpayer furnished 
more than half the support. If the child was 19 or over or 
not a student, an exemption was allowed only if the child 
had less than $600 gross income for the year and the tax- 
payer furnished more than half the support, 

A taxpayer was also allowed an exemption for depend- 
ents other than his children, if the dependent had less 
than $600 of gross income and the taxpayer provided 
more than half his support. Table 2.7 shows that a total 
of 190.7 million exemptions were reported on the 67.6 



returns filed for 1965. Total exemptions included 107.6 
million for taxpayers, 75.1 million for their dependents, 
7.9 million for taxpayers age 65 or over, and 107 thousand 
for blind taxpayers. 

Exemptions for taxpayer and spouse (in general, the 
number of taxpayers) increased by 2.8 million over 
1964. Exemptions for dependents increased by 0.4 million 
and for age by 0.3 million. There was virtually no change 
in the number of exemptions for blindness. Section 4 
presents a more detailed discussion for taxpayers with an 
age exemption. 



Table 2.7— NUMBER OF EXEMPTIONS BY TYPE 

[Taxable and no'ntaxatle ret.n.£j 



Type of exemptions 



Total. 



Taxpayer's exemptions. 

Taxpayer and spouse^. 

Age 65 or over 

Blindness 



Dependent's exemptions. 



Number of 
returns 



67,596,300 

67,596,300 

6,149,876 

104,471 

31,597,067 



HTjmber of 
exemptions 



190,741,281 



115,658,526 

107,625,130 

7,926,201 

107,195 

75,082,758 



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

^Spouse included on Jointly filed returns and on some separate returns of husband or 
wife where one spouse elected to claim the other's exemption. 



36 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



Table 13.— RETURNS WITH STANDARD DEDUCTION: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS 
INCOME CLASSES 





Number of 
returns 




n 





n 






Business or profession 


Farm 




Number of 
exemptions 


gross 
income 

doHarM) 


(gross) 


Net profit 


Net loss 


Net profit 


Net loss 


Classes 


Number of 
returns 


Amount 
(tttouamid 
ttallmim) 


Number of 
returns 


Amount 
(Ihoutmd 


Number 

of 
returns 


Amount 
dBtlMrM) 


Number of 
returns 


Amount 
(ThouMmtd 
dolltra) 


Number of 
returns 


Amount 

(Thoumard 
dotlT., 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




39,327,033 


94,530,543 


163,314,469 


35,254,753 


140,823,151 


2,069,439 


7,092,957 


278,302 


300,294 


1,539,177 


3,731,217 


536,956 








Taxable returns, total 


27,744,133 


64,628,308 


148,337,353 


25,929,170 


129,975,024 


1,378,309 


6,147,203 


172,298 


165,301 


789,804 


2,736,542 


336,610 


388,924 




540,664 
4,146,997 
3,4i4,218 
3,595,649 
3,319,364 

2,739,773 
2,539,863 
2,043,750 
1,521,462 
1,213,513 

2,152,615 
295,110 

134,044 

5,920 

635 

5 
1 


540,664 
4,431,411 
5,069,059 
7,235,597 
8,242,513 

7,724,412 
7,820,808 
6,553,683 
4,901,002 
3,915,291 

6,790,431 

906,165 

426,673 

13, 597 

1,989 

11 

2 


503,401 
6,093,679 
8,610,153 
12,568,165 
14,924,114 

15,321,323 
16,468,643 
15,269,493 
12,893,763 
ia,496,365 

25,198,662 

4,959,216 

3,541,212 

375,556 

102,566 

3,137 

1,345 


5CK,469 
3,883,600 
3,193,340 
3,360,152 
3,120,455 

2,621,505 
2,416,595 
1,946,315 
1,443,197 
1,145,306 

1,976,533 

230,943 

82,728 

3,109 

365 

2 

1 


465,412 

5,597,056 

7, 800, 094 

11,415,323 

13,635,803 

13,978,258 
15,185,134 
13,977,872 
11,735,226 
10,337,203 

21,343,160 

3,139,589 

1,278,682 

74,419 

11,692 

98 

3 


10,713 
36,905 
125,154 
158,399 
151,952 

145,061 
128,896 
109,694 
93, 517 
74,929 

194,197 

55,371 

41,554 

1,334 

133 


8,074 
108,212 
223,623 
376,000 
440,764 

471,092 
465,562 
415,734 
420, 033 
343,432 

1,313,155 

650,274 
805,994 
38,339 
11,910 


8,991 

13,048 
22,069 
21,143 

19,212 

17,890 
16,973 
12,655 
10,933 

22,828 
4,153 
2,162 

162 
29 


7,986 

11,695 

20,198 
20,701 

15,273 

10,689 
13,131 
9,326 
8,706 

28,082 

8,643 

9,113 

1,496 

252 


( 6,401 

1 53,739 

85,636 

102,142 

101,486 

92,012 
76, 302 
61,456 
47,871 
36,932 

84,295 

21,144 

14,635 

646 

57 


4,295 
62, 162 
137, 897 
197, 563 
233,419 

259,237 
242,008 
206,880 
195,238 
181,060 

540,140 

213,367 

231,989 

18, 533 

2,754 


13,342 

24,508 
41,676 
47,989 

49, 537 
41,850 
30,878 
22,405 
19,194 

33,046 

6,553 

4,720 

357 

54 

1 




$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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


20,703 
39,467 
48,579 

53,459 
42,844 
30,858 
22,435 
23,231 

55,841 
16,709 
19,393 
2,451 
797 
28 






Nontaxable returns , total .... 


11,582,899 


29,902,235 


14,977,119 


9,325,586 


10,848,126 


690,631 


945,756 


106,503 


134,993 


749,373 


1,044,675 


200,346 


243,218 


Iftider $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


4,143,480 

2,566,492 

2,333,394 

1,354,979 

637,601 

358,034 

188,919 


5,193,124 
3,939,335 
7,267,824 
5,316,904 
3,701,015 
2,490,676 
1,493,357 


1,340,963 
1,963,308 
3,366,323 
3,352,561 
2,208,521 
1, 587, 248 
1,153,195 


3,759,708 
2,129,369 
1,465,094 
985,377 
532,256 
304,900 
148,882 


1,260,674 
1,610,330 
1,970,751 
2,251,253 
1,725,001 
1,265,090 
764,477 


108,677 
121,141 
221,136 
134,381 
61, 141 
27,099 
17,006 


46,009 

83,942 

249,136 

239,690 

153,673 

34,515 

38,791 


27,555 
16,939 
31,301 
16,081 
9,369 
3,190 
2,068 


35,226 
20,105 
39,132 
19,624 
11,424 
3,464 
6,018 


116,343 
126,813 
231,680 
123,824 
57,394 
40, 540 
42,279 


37,709 
74,298 
231,584 
197, 358 
155,365 
122,766 
224, 595 


46,231 
33,496 
56,731 
32,952 
16,723 
8,589 
5,569 


38,190 
42,191 
71,902 
46,281 
25,672 
11,593 
7,389 






26,441,373 
10,291,736 
2,593,924 


53,978,122 
32, 379, 379 
8,173,042 


56,524,435 
72,534,583 
34,255,451 


23,233,720 
9,720,430 
2,295,603 


48,997,333 
65,971,697 
25,354,116 


1,206,748 
566,967 
295,724 


2,018,642 
2,132,270 
2,892,045 


169,687 

79,725 
29,390 


189,555 
63,100 
47,639 


1,061,493 
354, 098 
123,581 


1,460,418 
1,282,697 
1,038,102 


322,793 

169,066 
45,097 




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


178,585 
96,898 




Partnership 


Sales of capital assets 


Ordinary gain from 

sales Qf depreciable 

property 


Sales of property other than 
capital assets 


Adjusted gross income 


Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 


classes 


Number of 
returns 


Amount 


Number of 
returns 


Amount 
dotlsra) 


Number of 
returns 


Amount 


Number of 
returns 


Amount 
(Thmitmtd 
dollMtt} 


Number of 
returns 


Amount 


Number of 
returns 


Amount 
(Jhoummtd 
dollara) 


Number of 
returns 


Amount 
(theutrnd 
doltmtn) 




(14) 


(15) 


(!■-.) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Grand total 


531,799 


2,329,600 


99,624 


129, 814 


2,134,639 


1,984,570 


350,290 


197, 080 


90,632 


68,934 


32,413 


13,417 


74,952 


52,906 


Taxable returns , total 


411,735 


2,130,865 


73,469 


78,273 


1,621,496 


1,677,797 


279,252 


157,286 


66,632 


53,496 


22,000 


14,856 


43,650 


31,131 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000.... 
$500,000 under $1,000,000.. 


21,285 

27,328 
33,375 
36,620 

36,899 
34,305 
36,089 
26,869 
21,307 

80,246 
23,534 
26,418 

1,770 
190 


21,588 

51,770 
76,767 
107, 567 

133,746 
126,151 
144,263 
115,109 
119, 547 

496,275 

267,308 

403,273 

56,958 

10,543 


3,811 

4,361 
5,471 
4,148 

6,057 
3,657 
6,902 
7,231 
4,101 

14,742 
4,299 
3,329 

319 

40 
1 


191 

I 3,294 

10,009 

5,280 

2,833 

4,701 
8,120 
2,994 
3,551 
1,470 

16,246 

4,716 

8,730 

863 

235 

40 


10,500 

34,488 

91,834 

113, 141 

123,272 

153,107 
151,133 
137,287 
123,847 
122,326 

337,834 

97,671 

61,082 

3,446 

522 

5 

1 


3,358 
32,245 
47,377 
63,061 
96, 171 

92,358 
34,217 
96,135 
110,363 
89,280 

356,650 
209,005 
278,066 
66,393 

48,278 
3,044 
1,296 


11,515 

13,285 
16,283 
24,477 

25,301 
29,378 
26,419 
21,349 
22,361 

59, 549 
16,381 

11,967 
452 

35 


6,243 

8,535 
7,718 
13,067 

14,103 
16,223 
14, 542 
13,725 
11,409 

32,830 

10,156 

8,287 

364 

29 


3,472 

6,144 
4,546 

5,638 
5,221 
5,676 
5,285 
4,351 

14,341 

5,388 

6,172 

394 

54 


4,002 

2,397 
2,432 

2,390 
2,456 
4,416 
3,512 
2,256 

14,064 

6,867 

12,831 

628 

245 


1 1,856 

3,193 
1,835 

1,885 
1,968 
2,030 
1,432 
1,388 

4,320 

745 

1,235 

57 

6 


660 

1,134 
723 

956 

836 

384 

593 

2,028 

3,370 
316 

3,432 
401 

18 


. 1 1,595 

3,128 
2,516 
4,143 

7,359 
3,501 
4,203 
2,610 
3,407 

7,693 
1,525 
1,839 

109 
17 


353 

5,867 

858 

1,976 

5,291 
3,328 
2,256 
1,922 
1,091 

4,936 
698 

2,237 
269 
49 






Nontaxable returns , total ... . 


120,063 


198,735 


2o,153 


51,542 


563,142 


306,774 


71,039 


39,797 


23, 949 


10,439 


10,414 


3,561 


31,303 


21,779 




12, M3 
20,068 
35,059 
26,642 
11,800 
7,197 
6,654 


5,316 
15,555 
40,314 
46,513 
29,469 
23,713 
37,855 


7,046 
4,599 
6,403 
2,302 
3,356 
1,760 
637 


4,668 
6,367 

12,279 
4,171 
4,869 

12,335 
6,353 


69,115 
88,627 
190,459 
107,980 
49, 542 
30,836 
26,583 


33,078 
36,429 
38,991 
67,776 
34,062 
13, 599 
27,339 


12,379 
11,799 
23,425 
12,349 
4,901 
3,128 
3,058 


7,539 
6,457 
13,772 
7,121 
2,673 
913 
1,262 


3,051 
2,610 
5,744 
4,825 
2,320 
1,740 
3,659 


1,260 
1,065 
2,447 
1,655 
1,062 
895 
2,055 


2,258 

3,273 
2,512 

2,371 


541 

792 
1,704 

524 


1 3,095 
1,968 
11,435 
5,575 
3,190 
2,548 
3,492 


3,893 
3,401 
8,139 
2,527 
1,117 
1,839 
363 


$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 






Returns under $5,000 

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


232, 016 

161,581 
138,202 


418,571 

667,128 

1,243,901 


43,258 
33,529 
22,837 


66,295 
32,632 

30,387 


964,794 
716,827 
503,018 


521, 146 
494, 519 
963,905 


133,541 
128,207 
88, 542 


74,147 
71,159 
51,774 


34,452 
29,361 
26,319 


17,213 
16,543 
35,178 


16,716 
9,283 
6,414 


6,064 
4,815 
7,533 


39, 194 

24,357 
11,401 


29,966 
14,679 
8,261 



Footnotes at end of table- See text for "Explanation and Classifications of Terms" and "Sources of Data, Description of tne Sample, and Limitations of the Data.' 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



37 



Table 13. —RETURNS WITH STANDARD DEDUCTION: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS. TAXABLE INCOME. AND TAX ITEMS. BY ADJUSTED CROSS 
INCOME CLASSES— Continued 



















Rents 1 


Royalties 


Adjusted gross Income 
classes 


gross Income 


Interest received 


(Taxable portion) 


Net Income 


Net loss 


Net income 


Net loss 


Numter of 
returns 


Amount 
dotlMrn) 


Number of 
rt- turns 


Ajnount 
(lhov,m\d 
doll„.l 


Number of 
returns 


("unount 

(Thouamd 
dallara) 


Number of 
returns 


Amount 

(IhouMmtd 
doltarij 


Niimter of 
returns 


Amount 
doll.,.) 


Jujnber of 
returns 


AjDour.t 

< JTK>u.»id 
dolLr.) 


Nvjmb^!- A 
r»?tur;u5 


Ajnoujit 
(Thoo.^id 
dollar.) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(3-'.) 


(35) 


l3o) 


13" J 


(33) 


139; 


(— ■) 


(41) 




1,942,886 


1,627,683 


3,605,363 


3,711,137 


R12,750 


1,217,960 


1,496,258 


1,234,389 


578,519 


237,537 


199,725 164,903 


6,919 


3,561 






TBJcable returns, total 


1,535,996 


1,459,033 


6,710,0;5 


2,394,606 


372,287 


664,035 


900,019 


328,448 


457,077 


215,657 


130,663 


130, 504 


£,,625 


3,441 


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 $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


15,310 
93,489 
85,853 
97,929 
107,324 

121,041 
133,487 
127,399 
114,451 
122,555 

341,958 

105,388 

65,205 

3,671 

432 

3 

1 


7,096 
53,221 
62,025 
67,072 
72,919 

92,354 
76,755 

111, 512 
88,407 
111,753 

342,093 

165,289 

176,152 

26,502 

5,863 

35 

45 


48,557 
387,108 
419, 018 
480, 850 
521,583 

655,402 
704,954 
651,709 
572, 515 
531,489 

1,376,373 

241,224 

113,534 

5,150 

585 
4 


10,581 
114,475 
169,019 
204, 375 
211,855 

223,663 
222,792 
240,878 
216,780 
243,883 

637, 014 
207,108 
173,835 
14,903 
3,275 
65 


} 22,165 

4?, 973 
62,301 
43,810 

38,539 
41,230 
22,937 
20,979 
18,143 

43,954 

8,452 

5,517 

187 

40 


24,349 

50,724 
111,700 
85,307 

72,876 
69, 593 
44,379 
32,626 
42,039 

33,283 

13,252 

12,163 

439 

305 


52,162 

73,480 
74,469 
79,741 

81,675 
86,665 
83,953 
69,078 
72,801 

153, 177 

36,732 

29,436 

1,441 

159 


36,028 

51,063 
61,035 
68,344 

70,967 
56,693 
67,016 
48,226 
69,080 

150,225 

52,335 

78,023 

7,610 

1,303 


12,483 
13,754 
32,558 
37,715 

50,494 
43,615 
52,453 

47,691 
43,717 

93,736 

17,252 

10,960 

479 

60 


5,264 

8,466 
16,747 
19,809 

20,714 
17,727 
23,151 
19,707 
14,310 

44,853 

10,781 

13,150 

514 

354 


\ 5,892 
16, 016 
9,391 
12,806 

12,263 
8,742 
9,654 

10,505 
7,504 

23,254 

5,790 

7,237 

420 

63 

1 


2,369 

5,029 

4,983 

10,249 

9,281 
7,658 
10,995 
9,064 
5,457 

25,061 

10,713 

24, 386 

3,320 

1,938 

(') 


/ 3,294 

1 2,436 

313 

78 

4 


1,122 

1,206 
638 

362 

113 


Nontaxable returns, total.. ■■ 


406,890 


168,590 


l,R95,30) 


316, 529 


440,461 


553,925 


596,241 


405,942 


121,441 


71,881 


69,062 


34,399 


295 


121 


under $600 


50, 916 
71,887 
156,643 
91,022 
19,978 
9,942 
6,502 


10,612 
22,979 
63, 020 
43, 057 
12,220 
10,145 
6,557 


260,692 
364,257 
783,460 
344,870 
77,969 
38,619 
25,442 


44,410 
99,498 
370,217 
203,812 
50,539 
38,600 
9,453 


13,141 
31,702 
217,010 
141,373 
23,251 
11,346 
2,133 


7,367 

19,871 

218,103 

217,269 

53,213 

35,972 

2,130 


65,960 

111,503 

268, 382 

114, 597 

16,552 

11,798 

7,249 


21,556 
58,656 
187,065 
106,011 
15,149 
8,973 
8,532 


30,094 
20, 961 
38,000 
20,357 
5,759 
3,672 
2,588 


23,106 
10,032 
15,376 
10,627 
5,570 
6,508 
552 


11,019 
8,874 
24,990 
15,624 
3,791 
3,054 
1,710 


5,752 
2,942 
11,920 
8,820 
2,084 
1,990 
391 


r '"' 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


(•) 






Returns under $5,000 

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


800,793 
624,594 

517,499 


424,366 
486,438 
716,879 


3,726,981 
3,139,420 
1,738,962 


1,517,483 
1,156,151 
1, 037, 503 


610, 579 

144, Oil 

53,150 


834,875 
263,643 
119,442 


868,842 
400,931 
226,485 


513,380 
320,282 
300,227 


215,473 

240,343 
122,703 


121,60; 
96,123 
59,305 


111,457 
50,228 
38,040 


56,133 
43,012 
65,753 


(•) 

3,148 
2,523 


(•) 
1,249 
2,157 




Other 

sources 

f 7>ious»id 
dottart) 


Adjustments 


Standard deduction 


Exemptions 

(T7>ouivd 
dollars) 


Number of 
returns 
with no 
taxable 
Income 


Taxable income 




Adjusted gross income 


Number 

of 
returns 


Amount 

(TTnuEmid 
dollar*} 


Total 
amount 

(Thouimd 
doll,;) 


Minimum standard 
deduction 


10 percent standard 
deduction 


Number of 
returns 


Ajnount 

(Thoutmd 
doll.,.) 


Income tax 
before 


classes 


Number of 
returns 


Amount 

(ThotittKid 
doll»ra) 


Number of 
returns 


Ajnount 

(Thouawid 
dollarmi 


credits 

(Thou.mtd 
doll.,.) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


l53j 




Grand total 


1,626,552 


942,285 


763,398 


20,617,984 


23,236,939 


10,134,673 


16,090,094 


10,433,312 


55,718,325 


11,239,279 


28,087,753 


94,263,306 


16,344,666 


Taxable returns, total 


1,321,431 


869, 812 


661,260 


15,637,092 


12, 501, 032 


5,406,386 


15,243,101 


10,280,706 


38,776,985 


- 


27, 744, 133 


93,876,161 


16,284,800 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


10,633 
94,677 
93,343 
115,517 
115,804 

95,159 
100,329 
100, U9 
64,883 
70,006 

213,475 
79,821 
137, 132 
24,185 
6,316 
12 


29,390 

47,784 
56,723 
82,126 

87,119 

104,718 

89,303 

84,057 

82,246 

173,635 

24,296 

3,131 

265 

14 


18,013 

35, 589 
38,469 
56,290 

66,979 
72, 561 
63,990 
70,232 
60,280 

140, 192 

24,360 

13,602 

658 

45 


1 153,295 

1 1,243,559 

1,164,606 

1,503,226 

1,687,492 

1,646,056 

1,711,175 

1, 549, 107 

1,290,444 

1,147,321 

2,149,844 

294,737 

134,113 

5,928 

678 

5 

1 


509,549 
4,036,832 
3,250,164 
1,747,848 
1,337,236 

796,859 
500,040 
231,949 
70,256 
18,795 

1,136 
262 

5 
1 


150,642 

1,231,574 

1,116,218 

863,028 

800,916 

555,637 

399,071 

202,803 

55,978 

18,795 

595 
125 

3 
(1) 


31,015 

110,155 

194, 055 

1,847,802 

1,982,627 

1,992,913 
2,039,323 
1,811,802 
1,451,205 
1,194,717 

2,151,479 

294,849 

134, (K4 

5,915 

684 

5 

1 


2,653 
15,935 

48, 383 
640, 193 
886, 576 

1,089,419 
1,312,104 
1,346,305 
1,224,465 
1,129,026 

2,149,248 

294,612 

134,118 

5,925 

678 

5 

1 


324,398 
2,688,847 
3,041,435 
4,341,358 
4,945,508 

4,634,547 
4,592,485 
3,932,210 
2,940,601 
2,349,175 

4,074,259 

543,699 

255,0ai 

11,153 

1,193 

7 

1 


- 


540,664 
4,146,997 
3,442,218 
3,595,649 
3,319,864 

2,789,773 
2,539,863 
2,043,750 
1,521,462 
1,213,513 

2,152,615 

295,110 

134,044 

5,920 

685 

5 

1 


31,868 
2,156,966 
4,404,745 
6,723,457 
8,291,752 

9,Oil,122 
10,064,985 
9,788,180 
8,652,721 
7,999,368 

18,975,115 

4,120,882 

3,151,284 

353,494 

100,694 

3,175 

1,342 


4,538 

309,348 

661,972 

1,055,043 

1,330,215 

1,473,383 
1,663,167 
1,645,107 
1,481,113 
1,390,417 

3,458,335 
340,552 
735,801 
135,030 
48,421 
1,589 
669 


Nontaxable returns, total 


305,122 


72,475 


102,137 


4,930,896 


10,735,907 


4,773,233 


846,993 


152,605 


17,941,341 


11,239,279 


343,619 


337, 145 


59, 867 


Under $600 


3,650 
38,990 
114,327 
77,761 
34,460 
24,790 
11,144 


11,658 
10,210 
17,449 
14,924 
6,859 
8,285 
3,090 


24,231 
13,239 
21,651 
20,275 

7,107 
12,389 

3,195 


1,277,451 
351,100 

1,083,536 
793,229 
459,040 
297,686 
163, 854 


3,940,765 

2,431,734 

2,090,842 

1,237,888 

570,790 

328,545 

135,293 


1,270,526 
340,621 

1,053,514 
764,634 
436, 162 
284,696 
128,135 


202,716 
134,703 
242,553 
117,091 
66,311 
29,439 
53,625 


6,924 
10,473 
35,021 
28,595 
22,873 
12,990 
35,719 


3,115,874 
2,353,601 
4,360,694 
3,490,142 
2,220,609 
1,494,406 
895, 014 


4,143,480 

2,560,370 

2,259,019 

1,264,562 

564,935 

315,798 

130,615 


5,622 
74,375 
90,417 
72,666 
42,236 
58,303 


271 
19,218 
64,567 
51,287 
55,584 
196,218 


_ 




41 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


2,774 
9,295 
7,459 
8,092 
32,206 






Returns under $5,000 

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


723,953 
440,075 
462,524 


285,412 
450,431 
206,442 


247,303 
337,182 
173,913 


10,524,217 
7,502,908 
2,590,859 


21,432,342 

1,753,193 

1,4(K 


3,812,530 

1,371,419 

724 


4,959,031 
8,533,543 
2,592,520 


1,711,687 
6,131,490 
2,590,135 


32,386,873 
19,427,627 
4,903,825 


11,108,554 
130,615 


15,332,709 
10,161,120 
2,593,924 


21,799,725 
45,701,934 
26,761,647 


3,388,777 
7,575,953 
5,279,936 



Footnotes at end of table. 6ee text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data.' 



38 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



Table 13.— RETURNS WITH STANDARD DEDUCTION: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, 
INCOME CLASSES— Continued 



TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS 





Tax credits 


Income tax 
after 
credits 

f Thouaand 
dollar.) 


Tax from 


recomputed 






- 




Adjusted gross income 
classes 


Retirement income | 


Investment income 


Foreign taxes 


Other 


prior year investment 
credit 


Self-employment tax 


Number of 
returns 


Amount 
f7T)ous«id 


Number of 
returns 


Amount 

(Thotitmid 
dollars) 


Number of 
returns 


Amount 

( Tttouamtd 
dottara) 


Number of 
returns 


Ajnount 

(Thouaand 
dollara) 


Number of 
returns 


Amount 

(Thduarmd 
dollars) 


Number of 
returns 


Amount 

CThMiaMd 
dollara) 




(55) 


(56) 


(57) 


(58) 


(59) 


(oO) 


(61) 


(62) 


(63) 


(64) 


(65) 


(o6) 


(67) 




516,180 


58,342 


876,015 


159,255 


10,981 


2,351 


27, 139 


1,845 


16,112,889 


58,418 


3,210 


3,283,328 


467,635 




Taxable returns , total 


337,236 


42,706 


714,490 


125,429 


10,035 


2,134 


24,Cr7S 


1,661 


15,112,889 


45,947 


6,470 


2,057,348 


357,271 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


8,600 
51,012 
60,459 
56,375 

38,718 
27,970 
18,974 
16,060 
17,302 

29,501 

7,501 

4,426 

255 

53 


257 
3,789 
6,767 
6,543 

5,914 
4,893 
2,257 

2,457 
3,268 

4,667 

1,167 

679 

41 


15,756 

31,399 
55,156 
65,851 

82,832 
73,660 
65,383 
54,809 
44,372 

135,913 

46,400 
40,091 
2,611 

1 


408 

1,736 
3,943 
6,773 

9,087 
9,930 
10,089 
9,134 
8,354 

30,810 
14,264 
18,Cf76 
2,359 

412 


3,558 

2,607 

2,320 
929 

1 596 

15 


237 

623 

474 
142 

612 

46 


4,002 
5,253 

2,141 
, } 2, 548 

1 2,811 

5,402 

1,385 

464 

1 65 


53 
278 

108 
242 

295 

275 

72 
203 
120 


4,537 

308,616 

( 556,415 

1, 044, 259 

( 1,316,543 

1,458,227 
1,648,343 
1,632,523 
1,468,997 
1 1,378,354 

3,422,119 
825, 010 
766,235 
132,506 
47,951 
1,585 
669 


2,030 

1,287 
3,336 

5,448 
3,916 
2,900 
2,610 
2,900 

12,376 

4,152 

4,647 

290 

55 


350 

120 
280 

390 
341 
257 
217 
320 

1,840 
755 

1,480 
82 
38 


15,227 

1 145,744 

1 211, 087 

256,712 

248,559 

227,206 
184,419 
148,990 
123,784 
94, 541 

257,126 

79, 816 

61,178 

2,732 

226 

1 


742 
10,489 
22,432 
35,107 
41,528 

42,185 

35,359 

29,117 

25,121 

- 20,388 

58,968 

19,773 

15,312 

689 

61 

(M 






Nontaxable returns, total... . 


173,940 


15,636 


161,527 


43,823 


943 


217 


3,C60 


185 


- 


12,468 


l,';4i 


1,226,480 


110,413 




56,214 

65,097 
38,673 
15,772 
2,184 


1,759 

6,748 

3,308 

3,291 

530 


2,972 
19,487 
24,175 
32,328 
26,463 
56,102 


24 
1,020 
2,492 
3,991 
4,796 
31, 505 


145 
730 

58 


29 
45 

143 


3, iJiO 


1S5 


- 


> 4,806 

2,320 

2,175 
3,167 


604 

427 
188 
522 


105,098 
206,150 
409,055 
248,544 
129,154 
69, 019 
59,450 


4,320 
8,949 
27,065 
25,843 
18,344 
12,416 
13,476 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 




Returns under $5,000 

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


353,234 
121,158 
41,788 


32,462 
19,300 
6,580 


273, 586 
371.614 
230,815 


25,183 
68,852 
75,220 


4,299 
2,820 
3,862 


264 

715 

1,372 


12,313 

7,501 
7,325 


498 
645 
702 


3,330,370 
7,586,443 
5,196,076 


15,955 
20, 530 
a, 933 


1,969 
1,959 

4,282 


2,044,350 
833,303 
406,175 


207,235 
164,393 
96,057 




Tax withheld 


Payments on 1965 
declaration 


Tax due al tiirie 
of fliilg 


Overpayment 




Number of 
returns 


Amount 

(Thouaand 
dollars) 


Refund 


Credit on 1966 
tax 


Adjusted gross income 
classes 


Number of 
returns 


Amount 
dollar,) 


Number of 
returns 


Amount 

f Thouiond 
dollertj 


Number of 
returns 


Amount 

(Thouaigtd 
dollars} 


Cash requested 


Bonds only 
requested 




Number of 
returns 


Amount 

( Thousand 
dollara) 


umber of 
returns 


Amount 

(Thousand 
dollars) 


^iumber of 
returns 


Amount 

fTTwussid 
dollars) 




• ::i ) 


(o-) 


( '■ j ) 


ni) 


172) 


173) 


iV4) 


i'rJI 


(76) 


(77) 


( 76 ) 


(7'-) 


(30) 


(31) 


Grand total 


33,evD, :ia 


15,171,l\',' 


L. ■..,-•!: 


l.'ll,.^^9 


11,347,269 


2,355,175 


25,825,005 


2,449,392 


25,262,263 


2,3C6,706 


119,899 


11, iv.'; 


..•:C,=,1 


131, b39 


Taxable returns , total 


25,420,810 


14,606,046 


1,-78, 894 


1,475,229 


10,263,530 


2,260,016 


17,394,977 


1,864,777 


15,928,437 


1,743,612 


87,257 


8,990 


413,150 


112,181 




477,557 
3,729,740 
3,098,467 
3,290,656 
3,074,635 

2,595,560 
2,395,340 
1,927,626 
1,431,092 
1,137,724 

1,956,625 

225,108 

77,432 

2,901 

344 

2 

1 


44,560 
551,817 
785,719 
1,154,871 
1,387,538 
1,479,365 
1,642,471 
1,556,565 
1,365,428 
1,241,802 

2,717,339 

448,475 

209,207 

17,786 

3,067 

35 

(M 


2,921 

56,628 

68,069 

105,521 

122,668 

140,488 
127,441 
135,834 
117,087 
122,815 

359,977 

124,380 

89,698 

4,781 

580 

5 

1 


389 
9,446 
15,808 
34,662 
49,771 

67,277 
70,184 
84,074 
79,624 
90,323 

350,990 
203,297 
335,457 
63,940 
19,421 
519 
47 


58,707 

541,211 

678,022 

1,321,421 

1,225,036 

1, 093, 520 

1,095,067 

947,259 

759,481 

653,340 

1, 520, 824 

244,216 

109,590 

5,112 

619 

4 

1 


1,136 
37,136 

74,300 
114,648 
147,765 

156,625 
170,807 
174,233 
157,871 
145,982 

520,172 

214,067 

263,619 

54,155 

25,844 

1,035 

521 


470, 627 
3,595,303 
2,752,131 
2,255,146 
2,033,649 

1,685,721 

1,441,126 

1,089,134 

756,462 

551,350 

625,959 

50,708 

24,287 

808 

65 

1 


40,796 
279,125 
196, 786 
224,694 
226,744 

202,490 
199,439 
152,993 
108,603 
79,062 

105,662 

20,328 

25,176 

2,586 

288 

5 


465,992 
3,547,409 
2,722,765 
2,219,207 
2,043,187 

1,637,810 

1,405,752 

1, 050, 916 

725,427 

522, 574 

548, 086 

29,041 

10,003 

250 

18 


40, 385 

193,455 
216,798 
219,960 

194,622 
192,224 
143, 511 
100, 539 
72, 197 

30,295 

9,254 

6,417 

523 

43 


26,146 
9,341 

14,356 
9,994 

7,684 
2,933 
7,767 
4,789 

3,258 

984 

(«) ' 


1,723 

438 
1,371 

1,027 

908 

303 

1,076 

1,104 

508 
526 

(•) 


: 2,258 

[ 27,931 

22,251 

36,292 

34,549 

44,686 
36,086 
32,984 
31,072 
1 29,191 

82,747 

22,544 

14,774 

666 

58 

1 


158 
4,257 
2,893 
6,526 

5,758 

6,961 
6,912 

8,406 
7,077 
6,749 

24,859 
10,548 
18,759 
2,057 
246 
5 


$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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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






Nontaxable returns , total 


8,455,707 


554,951 


125,999 


36,641 


1,083,740 


95,160 


3,430,028 


584, ol7 


8,333,826 


563,095 


32,545 


2,058 


74,591 


19,463 




3,712,263 
1,956,320 
1,158,951 
799,733 
436, 520 
258,355 
133, 565 


117,745 
138,632 
100,287 
94, 517 
54,004 
34,981 
24,795 


18,658 
21,073 
32,685 
25,193 
12,844 
9,511 
6,034 


4,725 
4,287 
8,360 
7,566 
4,229 
4,384 
3,090 


99,233 

193,757 
369,357 
209,253 
107,385 
55,106 
49,648 


4,046 
8,316 
24,011 
21,674 
15,067 
10,227 
11,319 


3,727,894 
1,963,343 
1,151,246 
782,163 
423,772 
253,980 
127,630 


121,873 
142,225 
105,375 
97,439 
54,906 
37, 039 
25,709 


3,701,874 
1,942,980 
1,131,785 
768,139 
415,391 
250,545 
123,012 


118,551 
138,705 
100,219 
93,975 
53,059 
35,689 
22,897 


17,931 
8,305 
2,134 
1,463 
2,144 

658 


733 
544 
250 
173 
76 

182 


9,394 
13,931 
20,361 
14, 592 
7,915 
3,915 
4, 531 


2,589 
2,875 
4,907 
3,342 
1,771 
1,349 
2,630 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 






21,993,198 
9,519,500 
2,253,820 


4,464,671 
7,309,799 
3,396,537 


475,772 
648,671 
580,444 


143, 627 
393,713 
974, 529 


4,858,488 
4,594,504 
1,884,277 


458,327 

316, 327 

1,080,521 


19,470,754 

5,549,797 

704,454 


1, 527, 051 
767,142 
155,199 


19,209,373 

5,464,610 

588,280 


1,484,184 
725,521 
97, 001 


91,311 
23,341 
4,247 


j-^. 


193,451 
177, 804 
121, 535 


36,433 
38,048 
57, 153 


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


3 
1 


573 
O40 



See text for "Explanation of ClasEifications and Terras" and "Sources of Data, Description of the Sample, and Limitations of the Data." 

(•)An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Less than $500. 

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



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 

Table li.— RETURNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS BY MARITAL STATUS OF TAXPAYER 

(Taxable and nontaxable returns] 



Sources of income and loss 



All i-eturns 



Amount 
( Thousand 



Joint returns of 
husbands and wives 



Amount 
( Thouaand 



Separate returns of 
husband and wives 



Amount 

( Thouaand 
daU»t») 



Returnc of hcinl: 
of houseliolii 



Amount 

f T>iou»i< 



Rclurru; of 
surviving spouse 



Rtturns of sincle per- 
•T'Onc not head of houao- 
liQld or :;ur'/tvlnf: spouae 



Amount 

C Thouamd 
dolt»f») 



Amount 
( Tliouaand 



Adjusted gross income 

Salaries and wages (gross). 

Business or profession: 

Net profit 

Met loss 

Farm: 

Net profit 

Net loss 



Partnership; 
Net profit. 
Net loss. . . 



Sales of capital i 

Net gain 

Net loss 



Ordinary gain from sales of depreciable 
property 

Sales of property other than capital 
assets: 

Net gain 

Net loss 



Dividends in adjusted gross income. 
Interest received 



Pensions and annuities (taxable 
portion) 



Rents: 

Net income. 
Net loss. . . 



Royalties; 
Net income. 
Net loss... 



Other sources. 



(1) 



(3) 



M 



(5) 



16) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



39,327,033 
35,25i,758 



2,069,439 
270,802 



1,539,177 
536,956 



531,799 
99,624 



2,184,639 
350,290 



32,413 
74,952 



1, 942, 886 
8,605,363 



1,496,258 
578,519 



199,725 
6,919 



') 



314,469 
823,151 



',092,957 
300,294 



1,781,217 
632,139 



:, 329, 600 
129,814 



,984,570 
197, 080 



18,417 
52,906 



627,683 

711,137 



.,234,389 
287, 537 



164,903 
3,561 



17,048,288 
14,777,204 



1,561,215 
224,036 



1,212,552 
465, 874 



363,986 
66,038 



1,401,602 
219,278 



27,380 
63,948 



949, 012 

5,064,456 



975,857 
417,427 



14i,299 
3,663 



104,869,035 
88,868,940 



5,909,222 
254,542 



3,327,359 
574,967 



1,842,759 
106,343 



1,324,003 
121,646 



15,267 
42,663 



659,872 
2,118,490 



812,300 
202,416 



112, 505 
2,340 



379,580 



2,093,779 
1,930,076 



73,188 
4,950 



58,534 

8,681 



8,765 
1,535 



33,981 
13,035 



(•) 
(•) 



26,513 
145,479 



39,526 
10, 022 



(•) 
(1) 



5,743,140 
5,363,955 



144, 377 
3,977 



70,316 
7,441 



24,237 
614 



21,368 
9,449 



(•) 

19,348 

51,650 

19,871 



26,435 
7,668 



(•) 
(-) 



835,455 
754,395 



44,732 
3,949 



18,270 
6,021 



10,975 
2,389 



39,341 
10,306 



(-) 
(-) 



53,332 
273,150 



39, 513 
16,007 



3,548 



4,043,010 
3, 570, 586 



136,351 
4,976 



30,294 
5,487 



38,280 
1,833 



39,381 
6,956 



(•) 
(•) 



48,261 
103,636 



31,967 

9,377 



3,791 
42,457 



96,957 
70,743 



7,908 
1,076 



6,520 
1,707 



1,140 
(•) 



7, 176 
(•) 



(•) 
(•) 



11,942 

(•) 



312,606 
223,810 



17,250 
424 



8,387 
2,932 



),306 
•) 



9,107 
") 



3,344 

20,210 



11,537 
(•) 



(«) 



19,252,554 
17,722,340 



382, 396 
44,791 



243,301 

54,672 



146, 934 
29,270 



702, OiO 
107, 174 



4,045 
9,213 



901,143 

3,080,360 



429,420 
133,058 



49,408 
2,593 



48,346,679 
43,795,861 



885,758 
36,377 



344,861 
41, 313 



418,018 
20,809 



590,711 
58,765 



5,210 



2,822 
8,955 



896,858 
412,151 



352, 150 
67,641 



47,456 
1,188 



See text for "Explanation of Classifications and Terms' 
(») An asterisk in a cell denotes that the estimate is 
^Number not tabulated. 
HDTE: Detail may not add to total because of rounding. 



and "Sources of tJata, Description of the Sample, and Limitations of 
not shown separately because of high sampling variability. However, 



the Data." 

the data are included in the appropriate totals 



40 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



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INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



41 



Table 16 .—RETURNS WITH ITEMIZED DEDUCTIONS: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 
BY AD,IUSTED GROSS INCOME CLASSES 





Number of 
returns 




1 




o.ilarleE and wages 


Business or Drofession 


Farm 


Adjusted gross income 
classes 


Number of 
exemptions 


gross 
income 

dotlmr,) 


(gross) 


Net profit 


Net loss 


Net i.roflt 


Net loss 


Number of 
r' turiir 


Amount 

f Thouaand 
dollar,) 


Number of 
returns 


Amount 
(Thooaand 
dollara) 


Nunber ol 
returns 


Amount 

CTTiouaaid 
dftiiaraj 


Number of 
returns 


Amount 
( Ihouaaitd 
dollara) 


Number of 
returns 


Amount 
(7hoo,md 
dollar,) 




11 


{2) 


(3) 


( •'. ) 


!5) 


(6) 


n) 


fa) 


(9) 


(10) 


(11) 


(12) 


(13) 


Grand total 


^7, 5-1, 396 


95,1)97,344 


267,348,739 


24,340,265 


205,963,923 


2,798,672 


19,131,565 


465,480 


729,475 


453,565 


1,417, :?■,'.; 


367,385 


712,755 


Taxable returns , total 


25,956,661 


88,575,310 


260,999,407 


23,378,971 


202,952,392 


2,492,857 


18,335,262 


397,677 


574,671 


362, 076 


1,214,721 


325,250 


612,184 


Under $1, 000 


11,919 

340, 372 

881, 016 

1,451,636 

1,881,375 

2,411,851 
2,838,717 
2,884,297 
2,603,636 

2,164,100 

5,543,208 

1,461,845 

1,255,296 

132,356 

43,028 

1,386 

623 


11,919 

395,827 

1,437,238 

2,935,314 

4,742,383 

7,087,148 
9,645,604 
10,707,489 
10,093,491 
8,630,047 

21,478,655 

5,594,926 

4,936,987 

714,547 

156,705 

4,919 

2,111 


11,143 

544,026 

2,256,011 

5,127,090 

8,506,856 

13,279,864 
13,462,610 
21,613,662 
22,113,250 
20,520,636 

66,351,149 
24,890,114 
35,982,538 
12,024,176 

7,012,635 
934,374 

1,369,273 


8,124 
247,214 
677, 802 
1,196,606 
1,626,563 
2,179,659 
2,638,529 
2,724,947 
2,475,824 
2,069,868 

5,208,621 

1,271,964 

906,306 

118,080 

27,594 

861 

409 


7,235 

363,070 

1,634,071 

3,995,256 

6,974,629 

11,470,819 
16,630,561 
19,741,463 
20,357,131 
18,919,543 

59,298,538 
19,304,173 
18,412,874 
4,222,345 
1,526,286 
59,817 
34,081 


2,175 

31,907 

84,237 

142,161 

182,549 

230,040 
227, 985 
212,763 
190,861 
158,538 

467,214 

205,630 

307,336 

42, 821 

6,411 

124 

55 


1,498 

39,515 

154,136 

331,001 

524,795 

755,980 
784,634 
782,493 
739,458 
685,902 

2,923,003 

2,126,670 

6,252,371 

1,799,587 

403,310 

11,326 

19,533 


4,06i 
10,423 
20, 303 
34,316 

41,405 
46,762 
42,062 
36,971 
25,095 

75,477 

24,488 

27,506 

5,919 

2,650 

147 

92 


5,634 
9,142 
22, 526 
34,187 

40,340 
38,342 
35,357 
31,958 
22,996 

82,683 
41,077 
86,346 
46, 549 
55,586 
8,247 
13,701 


(") 
6,730 
21,382 
37, 595 
38,544 

40, 500 
38,301 
34,978 
24,653 
20,942 

47,814 

21,016 

24,068 

4,327 

983 

32 

16 


C) 
6,952 
30, 545 
62,121 
76,542 
86,700 
92,586 
86,207 
71,842 
61,845 

184,064 
129,123 
239,149 
64,167 
20,711 
513 
1,606 


3,436 
11,383 
22,344 
32,534 

33,913 
39,037 
37,424 
25,141 
20,361 

46,518 

17,290 

25,660 

7,067 

2,820 

169 

103 




$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 $15,000 

$15,000 under $20,000 

$20, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $500,000 

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


2,653 
12,067 
23,886 
44,093 

30,706 
42,552 
33,692 

27,640 
27,475 

67,336 

43,584 

113,794 

74,402 

54,076 

6,598 

7,630 


Nontaxable returns, total 


1,915,234 


6, 522, 034 


6,349,337 


961,294 


3,011,531 


305,313 


796,304 


67,802 


154,805 


91,489 


203,156 


42,634 


100,572 


Under $600 


36,320 
87,448 
477,361 
448,492 
353,845 
208,322 
302,946 


74,637 
150,122 
1,004,665 
1,267,666 
1,271,567 
916, Oi4 
1,837,333 


13,486 

73,315 

733, 906 

1,106,069 

1,221,681 

928,359 

2,272,521 


16,789 
37,653 
189,267 
204,538 
182,749 
127,877 
202,421 


13,958 
36,185 
235,289 
442,562 
531,421 
499,419 
1,252,697 


4,133 
12,605 
56,314 
66,276 
59,099 
44,505 
62,381 


2,806 
8,506 
63,105 
116,265 
138,805 
140,690 
326,127 


2,933 
4,736 
12,811 
13,434 
13,222 
9,123 
11,543 


3,961 
10,891 
25,328 
21,432 
29,264 
15,971 
47,958 


(•) 

5,053 
20,290 
13,430 
16,438 

9,622 
20,491 


(•) 
2,776 
18,421 
27,060 
33, 552 
30,390 
90,644 


1,740 
1,740 
6,290 
7,831 
8,350 
6,287 
10,396 


2,247 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


10,018 
11,671 
11,670 
13,171 






Returns under $5,000 

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


6,178,606 
13,182,002 
3,511,288 


14,207,383 
47,895,329 
32,994,632 


20,521,940 
97,746,217 
149,080,582 


4,515,182 
12,273,478 
7,546,605 


14,733,095 
88, 204,573 
103,026,255 


685,962 
1,077,358 
1,035,352 


1,521,122 
4, 003, 644 
13,606,799 


125,363 
202,396 
137,721 


178,336 
193, 016 
353,123 


175,444 
178, 337 
99,734 


283,714 
477,314 
651,846 


101,985 
164,867 
101,033 


133,292 
188,297 
391,166 




Partnership 


Sales of capital assets 


Ordinary gain from 

sales of depreciable 

property 


S.^les of propert;, other than 
capital assets 


Adjusted gross income 


Net profit 


Net loss 


Net gain 


Net loss 


Net ,;ain 


Net loss 


classes 


Number of 
returns 


Amount 

dollar, i 


Number of 
returns 


Amount 

(thmitand 
dollMrt) 


Number of 
returns 


Amount 

( Thooaond 
dollara) 


Number of 
returns 


Amount 

dollara) 


Number of 
returns 


Amount 
fThauaand 
dollar,) 


Number of 
returns 


Amount 

(Thouamid 
dollara) 


Number of 
returns 


Amounl 

(Thoit,ard 
dollara) 




(14) 


(15) 


116) 


(17) 


118) 


{ 19) 


(20) 


in) 


(22) 


123) 


(24) 


'25) 


(26) 


. ■) 


Grand total 


976, 522 


9,580,462 


281,717 


717,024 


3,662,445 


8,836,706 


1,015, 53U 


657,933 


134,553 


116,183 


32,111 


35,246 


103,349 


1-1,637 


Taxable returns, toUl 


905,434 


9,364,416 


249,179 


568,921 


3,340,533 


3,494,435 


934, 593 


600, 876 


119,682 


104,915 


27,223 


31,330 


39,755 


120,216 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

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


4,438 
11,191 
20,270 
34, M3 
46,394 
60, 367 
56,323 
46,263 
46,865 

169,851 

110, 969 

229,715 

55,401 

12,840 

334 

120 


5,521 
17,610 
44,650 
102, 002 

160, 080 
185,751 
232,441 
212,130 
223,849 

944,922 
917,693 
3,729,064 
1,737,756 
787,075 
42,860 
21, 012 


4,764 

4,339 
7,457 

11,395 
13,528 
18,348 
13,199 
15,506 

53,259 
28,796 
56,324 
15,613 

5,616 
311 
174 


6,446 

8,214 

7,745 

7,259 
26,868 
25,300 

9,491 
23,962 

59,036 
48,084 
136,424 

98,887 
84,064 
13,831 
13,310 


(•) 

1 24,342 

1 67,844 

139, 050 

162, 500 

186,284 
211,409 
190,731 
198,262 
204,799 

788,684 
421,370 
539,315 
119,090 
34, 033 
1,235 
532 


(«) 
9,755 
3b, 039 
88,351 
102,056 

122,153 
151,168 
138,334 
152,519 
158,055 

728,310 

593,664 

1,889,159 

1, 259, 557 

1,752,930 
480,233 
832,074 


(-) 
4,806 
20,436 
31,460 
39,228 

56,069 
66,691 
73,726 
57,467 
58,940 

219,771 

110, 550 

160,929 

28,593 

5,033 

56 

30 


(•) 

3,048 
13,401 
20,023 
26,512 

36,388 
43,514 
46,473 
33,046 
35,138 

129,705 

68,278 

113,657 

22,424 

4,147 

53 

27 


4,143 

7,282 

10,496 
9,114 
9,398 
4,031 
6,250 

24,652 

13,655 

23,525 

5,233 

1,705 
95 
53 


2,156 

3,387 

5,638 
4,098 
7,663 
2,201 
3,596 

17,389 

14,071 

29,218 

9,358 

5,319 

222 

579 


1,740 

1 3, 874 

I 2,737 

1 2,693 

6,717 

3,030 

5,162 

909 

336 

17 

8 


667 

1,245 

1,501 

2,158 

5,422 

5,110 

10,238 

2,388 

1,836 

167 

48 


(•) 
3,646 
1 4,044 

1 7,375 
1 8,845 
1 7,956 
7,521 
[ 6,297 

16,063 
6,733 

14,671 
3,589 

1,511 
76 
40 


(•) 
3,936 
3,210 

8,230 
6,769 
7,676 
9,160 
2,704 

20,248 
8,414 
29, 101 
10,836 
6,648 
915 
326 






Nontaxable returns, total 


71,088 


216,048 


32,541 


148,105 


321,913 


392,270 


30,933 


57,064 


14,671 


11,269 


4,888 


3,915 


14,096 


21,422 




1 1,973 
10,360 
14,079 
13,137 
12,016 
19,523 


1,539 

12,495 
26,929 
31,947 
33,030 
110,108 


1 6,089 

4,214 
6,504 
5,469 
10,265 


10,783 

4,497 

13,218 

18,503 

101,105 


6,284 
7,312 
66,528 
72,763 
74,635 
35,816 
58, 570 


6,474 
2,751 
33,078 
48,517 
61,006 
36,824 
203,620 


2,695 
3,488 
14,757 
18,215 
15,530 
10,458 
15,795 


1,160 
2,355 
11,053 
11,923 
10,950 
7,557 
12,066 


1 2,403 

2,169 
3,027 
2,409 
4,363 


1,534 

796 
2,255 
1,610 
5,074 


\ 3,438 
1,450 


1,506 
2,409 


1,805 

) 3.501 

1 2,341 

( 3,174 

3,275 




$600 under $1, 000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4, 000 under $5, 000 


1,499 

4,365 

3,576 
7,017 
4,965 




Returns under $5,000 

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


121,557 
271,899 
583,066 


275,'722 
1,080,796 
8,223,944 


39,385 
79,190 
163, 142 


69,405 
134,213 
513,406 


658,030 
1,039,229 
1,965,186 


424,928 

809,866 

7,651,912 


161,880 
326,066 
527,584 


108,023 
209,366 
340, 549 


21,433 
42,829 
70,291 


11,737 
26,254 
78,192 


6,856 
3,869 
16,386 


2,451 

5,458 

27,337 


19,898 
40,616 
43,335 


25,646 

37, Oil 
73,950 



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



269-348 O - 67 



42 INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 

Table 16.— RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 





Dividends 


n adjusted 


Interest received 


Pensions anc 


annul ties^ 


Rents 


Royalties 




gross income 


(Taxable portion) 1 


Net income 


Net loss 


Net income 


Net loss 


classes 


Number of 
returns 


Amount 
(Thoua^d 
dollar!) 


Number of 
re turns 


Amount 
(l}Ktutand 
dollara) 


Number of 
returns 


Amount 

(Thouaertd 
dollara) 


Number of 
returns 


Amount 
(Thauawid 
dollara) 


Number of 
returns 


Amount 

(Thouaag^d 
dollara) 


Number of '^°™' 

returns rnwus-nd 

dollara) 


N'JInber r^i 
rr turns 


Amount 

f Tlwoaand 
dollar!) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


Grand total 


3,90., 699 


11,264,372 


14,335,394 


7,489,713 


1,166,026 


2,345, 4CVi 


2,365,940 


2,736,397 


1, 549, 922 


1,134,714 


236,485 


469,769 


21,973 


56,539 


Taxable returns, total 


3,5&4,9o7 


10,720,184 


13,686,906 


6,681,579 


34 3,529 


1,809,141 


2,008,972 


2,399,193 


1,412,67c 


974,646 


245,116 


433,618 


21,331 


43,813 


Under $1,000 

il, 000 under $2, 000 

$2, 000 under $3, 000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6, 000 under $7, 000 

$7,000 under $8,000 

$8,000 under $9,000 

$9, 000 under $10, 000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20, 000 under $50, 000 .-. 

$50,000 under $100,000 

$100,000 under $500,000 

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


1,792 
30, 013 
97,798 
144, 158 
171,475 

199,981 
193,442 
189,690 
186,792 
132,911 

757,263 

449,392 

708,477 

149,962 

39, 886 

1,325 

610 


334 
17,347 
71,619 
113,946 
157,958 

178,949 
203,829 
199,770 
222, 013 
169,387 

917,245 

815,495 

2,886,577 

1,977,571 

2, 050, 504 

298,669 

433,471 


4,828 
155,575 
399, 566 
630,969 
793,277 

1,034,600 
1,195,004 
1,276,820 
1,224,041 
1,104,396 

3,406,931 

1,146,833 

1,102,120 

169,717 

40, 328 

1,312 

589 


1,912 
58,151 
172,472 
296,717 
333, 538 

362,730 
397,746 
352,714 
335, 136 
288, 879 

1,155,378 
690,161 
1,415,483 
505,149 
267,357 
25,034 
23, 017 


(>) 

11,701 
73,035 
94,461 
118, 037 

74, 052 
78,153 
56, 968 
49, 516 
36,517 

116,456 

52,383 

64,896 

12,791 

4,346 

171 

79 


(•) 
9,669 

99,028 
160, 037 
220,804 

162,466 

143, oei 

130,027 
90,479 
32,013 

263,501 
141,320 
217,223 

57,224 

29,995 

1,320 

959 


(•) 

33,306 
73,263 
110,435 
142,456 

174,446 
178,816 
193,236 
154,164 
140,134 

404, 598 
146,333 
206,589 
40, 371 
10,064 
305 
166 


(•) 

18,740 
57,848 
91,450 
113,656 
125,625 
108, 524 
153, 586 
102,721 
80,631 

394, 048 
237,324 

604,654 

220,844 

84,076 

3,332 

1,973 


(•) 

11,599 
40, 552 
62, 343 
93, 956 

121,825 
145, 399 
151,446 
131, 554 
102,356 

318,721 

104, 143 

104,300 

13,341 

5,131 

238 

106 


(-) 
6,224 
18,686 
27,934 
45,518 

63,086 
72,789 
66,397 
67,642 
61,846 

203,408 

95,829 

161,997 

43,731 

29,179 

2,364 

2,335 


2,633 

5,519 

3,508 

14,918 

18,263 
14,899 
17,031 
12,484 
12,373 

46,294 

26,950 

48,461 

12,480 

4,945 

203 

100 


2, 124 
3,528 \ 
4,846 / 

^'8^^' 3,653 
11,548 I 
11,094 / 

8,683 1 
10,241 J 3,003 
14,648 ) 

48,373 3,481 
37,170 2,197 
114,235 5,664 
65,434 2,256 
69,244 999 
14,811 52 
7,812 26 


3,316 

1,462 

4,255 
2,361 
9,882 
12,956 
10,985 
1,773 
1,823 






Nontaxable returns, total 


401,732 


544,187 


1,143,487 


808,136 


322, 395 


536,262 


356,968 


337,204 


137,242 


160,071 


40,363 


36,151 


1 641 


7,725 


Under $600 


5,017 
14,268 
108,766 
98,495 
88,632 
33,030 
53,524 


1,019 
6,723 
57,739 
74,696 
108,469 
52,101 
243,440 


17,871 
47,407 
340,902 
304,426 
207,615 
103,314 
126,452 


6,740 
19,231 
199, 012 
205,477 
151,135 
83,288 
143,253 


2,133 

7,642 
76,283 
99,546 
79,836 
31,972 
24,933 


1,191 
4,421 
71,501 
149,028 
156,325 
81,032 
72,764 


3,994 

13,231 
108,173 
94, 536 
57,081 
36,122 
38,781 


1,514 
8,429 
72,777 
74, 595 

73,279 
37,639 
68,921 


5,439 
5,955 
24,088 
29,540 
23, 549 
17,055 
26,616 


6,752 
2,600 
14,506 
41,867 
21,099 
18,339 
54,908 


1,080 
1,370 
9,402 
10,337 

7,885 
3,374 
6,420 


424 
730 V 
3,132 

=■''82 5 641 

7,187« 

3,2-3 
15,448 ' 


_ 


$600 under $1, 000 

$1, 000 under $2, 000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


7,725 






Returns under $5, 000 

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


793,443 

995,710 

2,117,546 


667,452 
1,057,342 

9, 539, 578 


3,006,251 
5,945,117 

5,884,026 


1,527,673 
1,833,012 

4,129,028 


594,765 
318,332 
252,929 


953,092 
677,549 
714,763 


677,937 
374,407 
813,596 


550,138 

620,939 

1,565,320 


319,739 
676,432 
553,751 


203,655 
370, 053 
561,006 


65,581 
80,159 
140,745 


41,027 1,660 
64,954 5,432 
363,788 14,881 


3,129 
2,407 

51,003 




Other 
sources 


Adjustments 


Total 

itemized 

deductions 

( Thouaand 
tbUarai 


Exemptions 

dottarti 


Number of 
returns 
with no 
taxable 

income 


Taxable income 


Income tax 
before 
credits 

C T^ouaand 
dollara) 


Tax credits 


Adjusted gross income 
classes 


Number of 
returns 


Amount 

(Thouamd 
tkiltara) 


Number of 
returns 


Amount 

( Thooaand 
dollara) 


Retirement income 


Investjnent income 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


■Jumber of 
returns 


Amount 
(Thauaartd 
dollara) 




(42) 


(43) 


(44) 


(45) 


(45) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


4,411,286 


2,496,520 


2,349,421 


50,738,874 


57,058,406 


1,596,165 


26,275,730 


160,818,818 


33,799,467 


935,109 


109,963 


1,104,667 


206,537 


Taxable returns, total 


4,190,211 


2,410,468 


2,231,017 


47,392,001 


53,145,136 


_ 


25,956,661 


160,462,404 


33,741,626 


751,953 


39,159 


1,012,199 


175,939 


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 $15, 000 

$15,000 under $20,000 

$20, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $500,000 

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


1 
39,695 
78, 037 
136,956 

153,403 

171,098 
173, 535 
197,171 
186,961 
179,812 

596,586 

400,571 

1,079,285 

459, 056 

269,705 

30,355 

32,984 


17,115 
41,739 
102,383 
142,855 

199,566 
241,844 
247,542 
228,372 
215,324 

623,074 

184,128 

146,602 

17,037 

2,800 

59 

28 


9,268 
38,504 
95,316 
109,742 

148,671 
194,147 
202,033 
185,866 
174,329 

558,463 

214,630 

245,928 

42, 517 

10,927 

507 

169 


2,533 

163,776 

600,283 

1,246,728 

1,938,541 

2,866,441 
3,803,376 
4,284,879 
4,299,008 
3,869,230 

11,613,415 
3,935,359 
5,281,967 
1,749,657 
1,246,271 
174,740 
259,747 


7,151 

237,496 

862,343 

1,761,188 

2,845,430 

4,252,289 
5,767,362 
6,424,493 
6,056,095 
5,178,028 

12,887,193 

3,356,956 

2,962,192 

428,728 

94, 023 

2,951 

1,267 


- 


11,919 

340,372 

881,016 

1,451,636 

1,881,375 

2,411,851 
2,338,717 
2,884,297 
2,603,636 
2, 164, 100 

5,543,203 

1,461,845 

1,255,296 

182,356 

43,028 

1,386 

623 


1,409 

142,753 

793,382 

2,119,174 

3,722,886 

6,161,140 
8,865,877 
10,904,290 
11,758,150 
11,473,383 

41,850,596 

17,547,819 

27,738,426 

9,845,820 

5,672,358 

756,681 

1,108,260 


193 
20,071 
116,064 
321,675 
576,331 

965,040 
1,397,137 
1,739,941 
1,912,646 
1,902,004 

7,332,910 
3,392,338 

6,756,589 

3,558,131 

2,732,368 

411,872 

605,766 


(*) 

59,025 

89,982 

110,511 

80,640 
72,882 
56,111 
38,669 
32,749 

93,904 
44,050 
62,626 
13,401 
4,948 
166 
86 


(«) 
3,216 
7,578 

11,380 

9,171 
8,904 
8,652 
5,332 
3,769 

13,196 

6,356 

8,799 

2,020 

714 

26 

13 


3,273 
11,710 
28,055 
39,955 

58,970 
65, 352 
65,478 
60,486 
49,070 

187,603 

115,037 

251,494 

59, 576 

15,269 

566 

305 


113 

455 

1,432 

2,547 

4,313 
5,874 
6,160 
7,355 
7,099 

25,918 
19,212 
58,493 
22,859 

11,358 
1,243 
1,003 






Nontaxable returns, total 


221,077 


86,054 


118,407 


3,346,874 


3,913,220 


1,596,165 


319,068 


356,417 


57,842 


223,153 


20,808 


92,469 


30, 598 




1139 
4,866 
46,280 
54,155 
43,011 
28,362 
44,542 


(«) 
2,537 
10,195 
19,376 
20,174 
14,601 
16,520 


(•) 
3,555 
11,424 
24,776 
27,156 
19,110 
27,879 


24, 027 
60,021 
439, 512 
560,097 
573,530 
438,010 
1,251,677 


44,782 
90,073 
602,799 
760,600 
762,940 
549,626 
1,102,400 


36,820 
87,448 
449,302 
376,247 
272,154 
153,677 
220, 517 


23, 059 
72,244 
81,691 
54,645 
82,429 


5,460 

30,795 

53, 713 

43,449 

217,995 


758 
4,341 
8,420 
6,142 
38,131 


24,674 
63,730 
67,678 
33,508 
28,563 


670 
3,750 
6,870 
4,236 
5,282 


3,113 
7,044 
12,683 

15,383 
53,741 


_ 




_ 


$1,000 under $2,000 

$2, 000 under $3, 000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


83 
438 

1,361 
1,343 
26,323 


Returns under $5, 000 

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


589,626 

947,346 

2,874,314 


373,625 

1,U7,618 

975,277 


343,359 

928,432 

1,077,630 


6,047,108 
19,927,286 

24,764,480 


8,524,430 
23,737,197 
19,796,779 


1,375,643 

207, 533 

12,979 


4,802,958 

12,974,464 

8,498,308 


6,918,024 
49,238,536 
104,612,258 


1,053,995 

7,935,523 

24,809,949 


455,311 
308,740 
220,058 


37,730 
40,904 
31,329 


L21,720 
344,721 
638,226 


8,322 

43,941 

154,274 



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



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 

Tal>le 16 . —RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY AD,IUSTED GROSS INCOME CLASSES— Con t Inued 



43 







Tux ereJI Ls- 


-Continued 




Income tax 
after 

credits 

(Thouamtd 
dollurw) 


lax fi-orr 


recomputtfU 























Fore if 


n taxes 


Other 


credit 






Adjusted gross Income classes 


Number of 
returns 


Amount 

doIlBrt) 


Number of 
returns 


Amount 
dolUtt) 


Number of 
returns 


Amount 
flTiouBvid 
dollar!) 


Number of 
returns 


Amount 
(nmiMmd 
dollara) 


Number of 
returns 


Amount 

(Thouaand 
dollara) 




(■■s) 


'•f, 1 


(57) 


an 


(59) 


(60) 


'61) 


(62) 


(63) 


(64) 


(65) 


Granci total 


115,140 


59,245 


72,688 


6,856 


33,416,aCK 


79,698 


15,373 


3,143,332 


605,^5-' 


2--. ■,■•'... •'■■: 


24,051,329 




111,371 


52, ".Vl 


63,796 


6,731 


33,416,804 


72,827 


13,4bV 


2,761,303 


55i,l'_.i 


-J, 'i , -'*■ 


23,862,211 




. 3,657 

3,928 
3,281 
3,191 

2,869 
2,988 

15,659 
13,180 
35,490 
17,264 
9,193 
436 
235 


302 

91 
303 
627 
811 

273 

2,958 
2,978 
14, 530 
10,674 
14,437 
3,401 
1,530 


1 

6,364 

3,371 

3,203 

4,248 

6,126 

10,583 

7,927 

16,625 

6,801 

3,326 

1A2 

80 


602 

250 

153 

50 

119 

990 
401 

1,146 
973 

1,091 
375 
581 


192 
( 19, 912 
[ 112,329 
( 311,844 
1 562,242 

1 951,065 

1,381,945 

1,724,761 

1 1,399,064 

I 1,890,826 

7,289,864 
3,363,895 
6,673,641 
3,521,614 
2,704,151 
406,820 
602,639 


I 1,450 

1,450 

4,433 
5,531 
3,179 
4,433 

4,371 

12,721 

7,631 

19,969 

5,347 

2,130 

114 

63 


94 

232 

367 
666 
531 
396 
461 

2,801 
1,341 
3,488 
1,605 
1,146 
139 
200 


1,740 

38,625 

106,960 

178,600 

231,502 

270,902 

253,712 

223, 594 

184,728 

156,012 

450,004 

220,825 

372,768 

60, 597 

10,395 

256 

89 


76 
2,952 
11,302 
24,812 
40,262 

51,391 
48,108 
43,339 
35,867 
32, 172 

98,403 
52,4X 
92,135 
14,305 
3,015 
64 
23 


6,798 

211,247 

635,511 

1,146,958 

1,576,882 

2,139,022 
2,612,557 
2,703,623 
2,462,429 
2,055,629 

5,178,354 

1,257,571 

881,534 

113,910 

26,750 

841 

392 




593 


4l 000 under $2,000 


30,383 




153,375 




386, 545 




681,037 




1,140,406 


i6 000 under $7 000 


1,663,578 












2,058,076 




6,955,988 






i20. 000 under $50. 000 


2,869,949 


$50 000 under $100, 000 




$100 000 under $500, 000 




$500 000 under $1,000,000 










3,760 


6,325 


3,892 


126 




0,372 


1,910 


387,021 


54,24^j 


774,978 


189,119 




[ 3,769 


6,325 


1 

3,892 

) 


126 


'- 


5 1,552 

2,403 
2,917 


334 

314 
1,262 


2,175 

13,757 

( 64,455 

1 82,129 

1 78,323 

58,580 

87,602 


120 
646 
4,442 
8,396 
10, 810 
11,035 
18, 847 


13,457 
30, 849 
138,795 
151,809 
151,681 
109,667 
178,720 




1,437 


$600 under $1,000 




$1, 000 under $2, 000 








$3 000 under $«i. 000 








$5,000 or more 






9,163 

12,982 
92,995 


676 
2,484 
56,085 


11,84-; 

15,224 
45,620 


764 

532 
5,56C 


1,006,51^ 
7,847,66; 
24,562,62: 


6,855 
24,060 
43,783 


974 
2,962 
11,442 


856,847 
1,169,447 
1,122,538 


114,354 
228, 020 
262,534 


4,173,653 
12,141,153 




1,364,754 




9,090,6''5 




7,470,170 ; : 










Payments 
decla 


on 1965 
ration 


Tax due a 

1' i U 


, time of 


Overpa,vment 




Number of 
returns 


Amoun 1 
dollars) 


Refund 


Credit on 


1966 Tax 


Adjusted gross income classes 


Number of 

returns 


Amount 


Number of 
returns 


Amount 

( n>ou»and 
£fc(/ars) 


Cash requesteii 


&5nG£ nnly requested 


Number of 
returns 




Number of 
returns 


Amount 
(Thousmid 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollara) 


fThouaartd 
dollara) 




166) 


(o7) 


(68) 


(69) 


(70) 


(71) 


(V2) 


(73) 


(74) 


(75) 


(76) 


i 7': ) 


Grand total 


3,765,768 


9,142,381 


8,634,804 


5,101,135 


18,394,446 


4,306,313 


!',• 


233,339 


3,571,941 


50,900 


10,115 


1,308,838 


724,752 


Taxable returns , total 


3,587,622 


9,107,684 


8,357,407 


5,064,857 


17,538,642 


4,052,9(4 


16 


463,623 


3,368,961 


49,446 


9,650 


1,198,705 


674,286 


Under $1,000 

$1,000 under $2,000 


663 
15,882 
66,744 
139,262 
192,092 

220,452 
228,374 
214,431 
193,900 
163,723 

691, 240 
451,260 
806,202 
159,238 

40,167 

1,344 

598 


14 
2,580 
13,402 
39,110 
64,077 

93,761 
103,047 
118,418 
121,266 
117,591 

653,660 

659,627 

2,988,417 

1,988,933 

1,636,154 

221,620 

280,007 


4,749 
147,731 
284,762 
418,723 
510,871 

572,381 
599,079 
569,699 
575,790 
528,499 

2,174,778 

934,602 

861, 707 

137,442 

34,865 

1,197 

532 


142 

8,410 

27,293 

56, 815 

79,032 

93,653 
106,030 
110,844 
111,826 
103,430 

538,256 
448,964 
1,291,636 
792,436 
790,354 
178,384 
322,302 


7,171 

191,834 

595,591 

1,026,532 

1,363,978 

1,832,586 
2,233,478 
2,309,959 
2,020,539 
1,633,033 

3,353,447 

525,223 

392,029 

44,824 

8,141 

187 

90 


481 

13,505 

70,440 

145,721 

221,476 

330, 027 
448,028 
485,362 
442,516 
355,660 

757,032 
188,977 
379,952 
134,561 
61, 186 
5,271 
7,709 


1 

1 
2 
2 
1 
1 

3 


6,508 
133,315 
569,669 
974,693 
292,603 

762,314 
153,624 
243, 016 
,956,456 
577,767 

140,843 

402,681 

183,111 

10, 154 

1,307 

36 

21 


470 
17,403 
66,791 
136,480 
207,262 

312,645 
427,931 
465,164 
421,224 
337, 364 

666,855 
117,070 
146,135 
30, 532 
11,700 
1,248 
2,637 


( 6, 960 

2,840 
5,809 
3,894 
6,816 
3,630 

14,892 

2,707 

1,840 

48 

10 


1,254 

296 
939 
446 

1,392 
786 

2,900 

732 

805 

59 

41 


(<) 
/ 8,894 
1 29,422 
{ 53, 546 
( 78,623 

84,241 
89,998 
73,972 
70,464 
61,612 

231,762 

137,335 

228,326 

37,218 

7,187 

164 

78 


(•) 
1,031 
3,546 


$3,000 under $4,000 

$4,000 under $5,000 

$5 000 under $6, 000 


8,911 
13,406 

17,086 


$6 000 under $7,000 




$7,000 under $8,000 

$8, 000 under $9, 000 

$9, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20 000 under $50, 000 


19,899 
17,510 

87,274 
71, 173 
233,009 


$50,000 under $100,000 

$100, 000 under $500, 000 


49,445 


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






5,072 




178,147 


84,699 


277,399 


30,281 


355,305 


253,910 


764,713 


202,980 


1,453 


..f.5 


110,184 


'.0,464 




1,450 
3,773 
21,615 
35,762 
36,756 
27,789 
51,002 


1,020 
883 

6,351 
11,247 
11,687 
12,763 
40,748 


1,740 
12,900 
51,013 
59,318 
54,171 
40, 514 
57,743 


54 
595 
3,595 
5,684 
6,981 
7,453 
11,919 


14,473 
32,648 
151,652 
170,474 
167,839 
119,384 
199, 335 


2,392 
3,898 
21,036 
35,618 
42,329 
39,713 
108,924 


13,747 
30,989 
137,718 
153,103 
149,464 
105,455 
174,237 


1,988 
3,554 
17,164 
28,902 
36,335 
33,420 
31,617 


1,453 


465 


(•) 
2,095 

15,239 

21,948 
( 19,778 

17,201 
I 33,053 


(•) 




345 




3,872 




6,716 




5,753 




6,209 


$5,000 or more 


27,166 




541,787 
1,062,277 
2,161,70; 


163,132 

581,556 

8,447,693 


1,536,491 
2, 899, 547 
4,148,766 


196,052 

541,685 

4,363,398 


3, 841, 575 
10,212,500 
4,340,371 


601,608 
2,135,432 
1,569,773 


3 
9 

3 


,617,771 
,366,200 
,749,363 


549,769 
2,024,679 


8,313 
22, 939 


1,579 
3,860 


253,278 
406,554 


50,263 






Returns $10, 000 or more 




997,493 




19,598 


4 


,676 


649, 


U56 


567,595 



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

(••) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Deficit. 

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



44 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 

Table 17.— RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS BY MARITAL STATUS OF TAXPAYER 

[Taxable and nontaxable returns ] 



Sources of income and loss 


All returns 


Joint returns of 
husbands and wives 


Separate 
husbands 


returns of 
and wives 


Returns of heads 
of household 


Returns of 
surviving spouse 


Returns of single per- 
sons not head of house- 
hold or surviving spouse 


Number 


Amount 

(Thotiwwtd 
dollmf) 


Number 


Amount 

f Thou»*r»d 
dolItrM) 


Number 


AiDount 
(Thou.^d 
<i>ttmra) 


Number 


Amount 
( Theutmtd 
dotUrt) 


Number 


Amount 


Number 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(u) 


(12) 




27,871,896 
24,3i0,265 

2,798,672 
465,iB0 

453,565 
367,885 

976,522 
281,717 

3,662,445 
1,015,530 

134,553 

32,111 
103,849 

3,906,699 

14,835,394 

1,166,026 

2,365,940 
1,549,922 

286,485 
21,973 


267,345,739 
205,963,923 

19,131,565 
729,475 

1,417,874 
712,755 

9,580,462 
717,024 

8,886,706 
657,938 

U6,183 

35,246 
141,637 

11,264,372 

7,489,713 

2,345,404 

2,736,397 
1,134,714 

469,769 
56,539 

2,061,966 


21,997,886 
19,812,329 

2,491,479 
413,967 

388,876 
333,253 

861,393 
244,293 

2,859,755 
803,889 

120,190 

28,436 
92,183 

2,766,073 

11,693,534 

723,653 

1,792,604 
1,281,615 

216,513 
19,033 


233,311,651 
183,411,473 

17,879,074 
636,099 

1,271,190 
644,672 

8,900,487 
634,470 

7,185,416 
515,631 

103,502 

31,576 
127,541 

1,457,464 

5,339,294 

1,633,339 

2,0U,837 
973,850 

343,006 
52,868 

1,296,823 


738,453 
643,719 

49,218 
7,612 

8,935 
4,917 

20,365 
5,623 

41,397 
56,216 

(•) 

(-) 
1,638 

66,734 

255, 050 

21,372 

41,507 
31,938 

4,949 
(•) 

(1) 


4,366,441 
3,406,886 

226,615 
14,758 

19,803 
12,912 

126,160 
19,431 

132,115 

48,955 

(«) 

(«) 
1,912 

278,731 

120,005 

36,026 

40,976 
23,314 

13,204 

84,004 


1,045,621 
948,738 

45,462 
6,727 

6,917 
5,354 

18,169 
6,596 

101,263 
21,551 

2,555 

2,516 

115,923 

461,659 

23,048 

67,321 
54,534 

9,146 
(•) 


6,622,922 

5,310,778 

258,169 
14,295 

19,220 
11,558 

113,177 
14,658 

205, 602 
12,944 

1,830 

(•) 
4,114 

306,711 

229,498 

33,155 

64,312 
30,771 

11,664 
(«) 

157,194 


103,947 
87,690 

6,978 
(•) 

1,615 

1,592 

2,821 
1,219 

11,179 
5,041 

(•) 

(•) 
(•) 

19,335 

61,237 

4,590 

9,482 
4,530 

(•) 
(•) 


654, 9U 
461,484 

31,351 
(•) 

2,438 
2,804 

21, 512 

1,878 

27,908 
3,229 

(■) 

(•) 
(•) 

38,233 

38,795 

7,498 

9,350 
3,063 

(♦) 
(») 

26,070 


3,985,985 
2,847,788 

205,535 
36,707 

47,220 
22,769 

73,775 
23,988 

648,350 
128,834 

11,025 

2,668 
7,287 

938,6*4 

2,363,913 

388,364 

455,024 
177,304 

55,078 
2,218 

(') 


22,392,815 




13,373,303 


Business or profession: 


736,356 


Net loss 


63,874 


Farm: 


105,224 




40,809 


Partnership: 


419,126 




46,587 


Sales of capital asset: 


1,335,666 




77,179 


Ordinary gain from sales of depreciable 


6,213 


Sales of property other than capital 
assets; 


2,746 




8,018 


Dividends in adjusted gross income 


3,183,233 
1,762,122 


Pensions and annuities (taxable portion) 
Rents: 


635,387 
576,922 




103,717 


Royalties : 


101,330 




2,438 


other sources 


497,875 



See text for "Explanation of Classifications and Terms" Eind "Sources of Data, Description of the Sample, and Limi 
{•) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. 
^Number not tabulated. 
NOTE: Detail may not add to total because of rounding. 



tations of the Data." 

However, the data are included in the appropriate totals. 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



45 



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46 



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



Table 19 . —NUMBER OF RETURNS AND NUMBER OF EXEMPTIONS BY TYPE OF EXEMPTION, MARITAL STATUS OF TAXPAYER, AND ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 









Exemptions for taxpayers 




Exemptions fc 


r taxpayers' 


Number of 


Total 
number of 


Number of 
exemptions 










dependents 














returns 


exemptions 


for taxpayers 


Number of 


Number of 


Number of 


Number of 


Number of 


Number of 








returns 


exemptions 


returns 


exemptions 


returns 


exemptions 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


67,596,300 


190,741,281 


107,625,130 


6,149,876 


7,926,201 


104,471 


107, 195 


31,597,067 


75,082,758 


53,700,79^ 


153,203,616 


87,914,437 


3,290,127 


4,056,593 


59,998 


61,769 


26,995,134 


61,170,816 


552,583 


552,533 


552, 583 


_ 


_ 


_ 


_ 


_ 


_ 


4,i87,369 


4,877,238 


4,658,740 


93, 532 


93,582 


7,378 


7,378 


j 124,103 


124,103 


<,325,23« 


5,506,297 


5,238,032 


335,421 


336, 223 


j 732,976 


925,472 


5,047,285 


10,170,911 


6,980,638 


450,394 


522,177 


4,000 


4,000 


1,671,324 


2,664,055 


5,201,239 


12,984,896 


7,944,443 


459,343 


564,136 


6,467 


7,275 


2,300,972 


4,468,992 


5,201,624 


14,811,560 


8, 528, 838 


377,735 


477,858 


11,620 


11,765 


2,718,267 


5,793,099 


5,378,580 


17,466,412 


9,426,340 


320,128 


409,436 


6,317 


6,317 


3,280,865 


7,624,319 


4,928,047 


17,261,172 


9,021,324 


229,351 


297,764 


4,619 


5,281 


3,264,425 


7,936,802 


4,125,098 


14,994,493 


7,752,774 


177,366 


226,679 


4,982 


4,982 


j 2,834,144 


7,011,291 


3,377,613 


12,545,338 


6,428,451 


129,446 


166,071 


1 2,377,360 


5,949,583 


7,695,823 


23,269,086 


14,882,806 


346,197 


451,039 


8,125 


3,227 


5,345,094 


12,927,014 


1,756,955 


6,501,091 


3,390,628 


136,721 


183,391 


2,373 


2,924 


1,200,031 


2,924,148 


1,389,340 


5,363,660 


2,665,081 


180,431 


251,558 


2,966 


2,966 


950, 377 


2,444,055 


188,276 


733,143 


358,527 


39,565 


56,067 


472 


472 


120,595 


318,078 


43,713 


158,693 


81,584 


13,684 


19,518 


168 


171 


23,143 


57,420 


1,391 


4,930 


2,535 


512 


702 


8 


3 


677 


1,635 


624 


2,113 


1,113 


251 


337 


3 


3 


281 


660 


13,895,506 


37,537,666 


19,710,694 


2,859,751 


3,369,606 


44,473 


45,427 


4,601,932 


13,911,940 


397,372 


1,113,395 


661, 048 


85,569 


114,177 


(*) 


•) 


146,012 


337,830 


4,180,301 


5,267,762 


4,509,726 


230, 524 


287,933 


3,954 


3,954 


230,777 


466,150 


2,653,940 


4,039,457 


3, 063, 889 


299,691 


380,011 


3,386 


3,336 


327,467 


642,170 


2,810,755 


8,272,490 


4,391,473 


1,222,918 


1,545,213 


10,995 


11,286 


1,136,072 


2,324,513 


1,803,471 


7, 084, 570 


3,179,342 


638,327 


949,233 


14,340 


14,340 


1,115,491 


2,941,655 


991,446 


4,972,582 


1,863,405 


237,224 


365,069 


6,254 


6,917 


744,457 


2,737,191 


566,356 


3,406,720 


1,092,567 


32,890 


134,399 


3,464 


3,464 


479,637 


2,176,290 


491,865 


3,330,690 


949,244 


62,608 


93,571 


1,739 


1,739 


422, 019 


2,236,136 


33,017,350 


69,298,900 


44,135,885 


4,135,881 


5,292,209 


60,580 


62,340 


9,059,788 


19,808,467 


23,473,737 


80,274,708 


42, 052, 897 


1,290,839 


1,663,520 


29,012 


29,820 


14, 375, 231 


36,528,472 


11,105,211 


41,167,673 


21,436,348 


723,156 


970,472 


14,879 


15,035 


7,560,993 


13,745,819 


39,303,938 


149,804,357 


73,601,002 


3,517,344 


5,263,719 


62,207 


64,930 


26,647,146 


65,874,707 


33,921,099 


126,120,643 


67,338,037 


1,945,504 


2,709,772 


40,623 


42,393 


23,499,801 


55,530,447 


159,433 


318, 866 


(«) 
318,866 


- 


- 


- 


- 


- 


- 


857,156 


2,063,512 


1,714,312 


77,274 


78,032 


j 3,317 


3,817 


1 267,111 


259,643 


1,866,252 


5,611,925 


3,731,715 


215,006 


286,355 


1 995,398 


1,591,515 


2,671,348 


9,104,916 


5,342,034 


269,182 


372,695 


4,039 


4,846 


1,684,032 


3,385,342 


3,296,714 


11,932,914 


6,592,698 


247,302 


347,135 


8,161 


3,306 


2,240,976 


4,984,775 


4,023,774 


15,333,773 


3,046,885 


218,056 


307,365 


6,172 


6,172 


2,909,013 


6,973,352 


4,075,840 


15,875,456 


8,151,018 


167,683 


236,097 


3,811 


4,474 


3, 013, 014 


7,433,868 


3,620,791 


14,155,116 


7,241,581 


123,570 


172,738 


3,366 


3,366 


j 2,683,029 
1 2,276,546 


6,737,856 


3,048,579 


L2, 018, 743 


6,097,157 


92,267 


128,893 


5,792,268 


7,182,773 


27,421,231 


14,365,277 


260,281 


365,122 


6,827 


6,928 


5,202,533 


12,683,904 


1,633,279 


6,284,028 


3,266,423 


98,711 


145,381 


2,012 


2,063 


1,168,104 


2,370,162 


1,275,322 


5,143,170 


2, 550, 572 


135,133 


206,260 


2,015 


2,015 


920,515 


2,389,324 


170,229 


698,175 


340,416 


30,169 


46,671 


290 


290 


116,607 


310,797 


37,850 


147,393 


75,692 


10,318 


16,150 


106 


109 


22,043 


55,447 


1,143 


4,441 


2,286 


373 


563 


6 


6 


627 


1,586 


489 


1,852 


978 


179 


265 


1 


1 


253 


603 


5,382,840 


23,683,714 


10,762,967 


1, 572, 338 


2,553,943 


21, 537 


22,539 


3,147,345 


10,344,251 


257,764 


905,746 


515,383 


51,087 


79,115 


(•) 


(•> 


131,598 


311, 103 


288, 072 


960,482 


576,143 


93,545 


151,900 


2,436 


2,486 


1 102,496 


231,050 


361, 533 


1,194,756 


722,258 


125,119 


201,493 


114,272 


269, 903 


1,427,199 


4,934,127 


2,852,927 


551,724 


860,360 


10,962 


11,252 


547,917 


1,217,915 


1,285,658 


5,352,995 


2,571,316 


452,555 


758,920 


799,899 


2,014,433 


316,467 


4,194,699 


1,632,934 


133, 583 


309,958 


6,400 


7,062 


624,655 


2,247,541 


501,828 


3,045,633 


1,003,657 


68,760 


120,269 


430, 155 


1, 918, 911 


444,319 


3,095,276 


888,349 


40,965 


71,928 


1,594 


1,594 


396,355 


2,133,405 


10,492,836 


37,637,733 


20,981,671 


2,092,836 


3,219,151 


27,347 


29,607 


5,697,531 


13,457,355 


13,435,033 


72,284,689 


36,967,720 


886,937 


1,259,133 


22,980 


23,783 


13,498,907 


34,033,993 


10,326,069 


39,331,885 


20,651,611 


538,071 


78,5385 


11,380 


11,535 


7,450,708 


13,333,354 



ALL RETURNS 
Grand total 

Taxable returns , total 

Under $1, 000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3, 000 under $4, 000 

$4,000 under $5,000 

$5^000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8, 000 under $9, 000 

$9, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50, 000 under $100, 000 

$100, 000 under $500, 000 

$500,000 under $1,000,000 

$1,000,000 or more 

Hontaxable returns, total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3, 000 under $4-, 000 

$4,000 under $5,000 

$5, 000 or more , 

Returns under $5, 000 

Returns $5, 000 under $10, 000 , 

Returns $10, 000 or more , 



JOINT RETURNS OF KUSBANDS AND WIVES 
Grand to tal 

Taxable returns , total 

Under $1, 000 

$1, 000 under $2, 000 

$2,000 under $3,000 

$3,000 under $4,000 

$4 , 000 under $5, 000 

$5,000 under $6,000 

$6,000 under $7,000 

$7, 000 under $8,000 

$8, 000 under $9, 000 

$9, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1, 000, 000 or more 

Nontaxable returns , total , 

No adjusted gross income , 

Under $600 

$600 under $1,000 , 

$1,000 under $2,000 , 

$2,000 under $3,000 , 

$3, 000 under H, 000 , 

$4, 000 under $5, 000 , 

$5,000 or more 

Returns under $5,000 

Returns $5, 000 under $10, 000 

Returns $10, 000 or more 



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



INDIVIDUAL/1965 • DEDUCTIONS AND EXEMPTIONS 



47 



Table 19 . —NUMBER OV RETURNS AND NUMBER OF EXEMPTIONS 


BY TYPE OF 


EXEMPTION 


, MARITAL STATUS OF TAXPAYER, AND 


ADJl!STED CROSS INCOME CIJ^SSES— Con tinued 




Number of 
returns 


Total 
number of 

oxemptiunr. 


Number of 

exemptions 

for taxpayers 


Exemptions for taxptiyerc 
age 65 or over 


Exemptions for blindness 


Exfiiipii jni; Tor taxpayers' 
dependents 


Adjusted gross income classes 


Number of 
returns 


Number of 
exemptions 


Number of 
returns 


IJumber of 
exemptions 


Number of 
returns 


Number of 
exemptions 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


SEPARATE RETURfB OF HUSBANDS AND WIVES 


2,851,212 


7,032,279 


3,582,980 


161,459 


191,909 


3,955 


3,955 


1,331,416 








Taxable returns , total 


1,927,90; 


3,816,957 


2,224,609 


56,679 


58,882 


(") 


(«) 


806,310 


1,531,651 




56,298 
253,474 
358,451 
355,001 
321,293 

202, 301 
154,632 
90,892 
46, 023 
24,615 

43,513 
10,253 
9,569 
1,114 
409 

28 
38 


56,298 
302, 982 
602,467 
718,701 
761,554 

454,450 
370,984 
231,156 
119,816 
56,102 

99,368 
19,887 
20,026 
2,209 
822 

62 

73 


56,298 
265,412 
414, 093 
422,890 
393,812 

233,531 
179,281 
108,991 
52,909 
26, 875 

47,993 

10,781 

10,061 

1,177 

438 

29 

38 


4,031 
15,824 
10, 532 

7,751 

3,521 
2,858 

4,764 

4,576 

1,255 

1,098 

300 

145 

12 
12 


4,031 
15,824 
10,967 

9,082 

3,811 
2,858 

4,909 

4,576 

1,255 

1,098 

30O 

147 

12 
12 


(•) 

(•) 
(•) 

(•) 

t (•) 

2 


(•) 

(•) 
(•) 

(') 

(•) 

2 


33,394 
129,747 
161, 599 
168,190 

100,219 
86,139 
52,496 
27,142 
14,169 

23,029 

4,569 

5,053 

424 

118 

11 
11 












$3,000 under $4,000 

$4, 000 under $5, 000 


284,717 
357,848 






$7,000 under $8,000 


120,777 
63,386 
28,420 

47, 540 


$8,000 under $9,000 


$9, 000 under $10, 000 


$10,000 under $15,000 


$15,000 under $20,000 


7,850 




8,867 




732 


$100, 000 under $500 000 


235 


$500,000 under $1,000,000 


21 




23 


Nontaxable returns , total 


923,305 


3,215,320 


1,358,368 


104,782 


133,028 


!♦) 


;•) 


575,106 


1,721,787 




18, 976 

206,469 
157,982 
267,264 
147,696 
76,263 
34,194 
14,461 


42, 196 

367, 552 
390, 19/ 
908,890 
676,782 
449,429 
245,666 
134,608 


25,034 

247,822 
207,207 
422,254 
237,909 
131,755 
58,576 
27,811 


5,018 

15,975 
17,290 
49,966 
12,031 

1 4,502 


5,598 

20,029 
21,231 
63,626 

16,572 

5,972 


(») 
(•) 

! : 




4,266 

45,247 
82,386 
190,900 
132,825 
71,724 
33,532 
14,226 


11, 564 




99,702 


$600 under $1,000 


161,759 




422,865 


$2,000 under $3,000 


420,307 




312,456 


$4,000 under $5,000 


186,427 




106,707 




2,253,362 
532,302 
65,048 


5,522,715 

1,366,833 

142,731 


2,883,063 
629,274 
70, 643 


142,328 
11,951 
6,680 


172,841 
12, 386 
6,682 




(•) 


1,053,810 

294,368 

33,238 


2,463,538 




724, 510 




65,336 


REHIRNS OF HEADS OF HOUSEHOLD 
Grand total 


1, 887, 912 


4,577,384 


1,837,912 


91,700 


91,700 


1,107 


1,107 


1,617,684 


2,596,666 


Taxable returns , total 


1,656,907 


3,394,904 


l,65.3,9a7 


58,231 


58,231 


1,10-/ 


1,107 


1,421,973 


2,l'^c,658 


Under $1,000 


2,423 
35,894 
160,782 
251,201 
288,263 

266,285 

224,695 

146,061 

90,551 

65,525 

85,293 
19,742 
16,633 
2,704 
816 

30 

9 


2,423 

53,755 

331,776 

576,755 

695,472 

634,358 
536,944 
354,633 
232,028 
158,702 

210,890 
52, 005 
45,355 
7,513 
2,170 

98 

27 


2,423 

35,894 

160,782 

251,201 

283,263 

266,285 
224,695 
146,061 
90,551 
65,525 

35,293 
19,742 
16,633 
2,704 
816 

30 

9 


1 10,723 

9,548 
8,082 

3,816 
4,846 

} 6, 012 

1 8,613 

2,964 
2,571 

777 
259 

10 

5 


10,728 

9,548 
8,082 

3,816 
4,846 

6,012 

8,613 

2,964 
2,571 

777 
259 

10 

5 


1 ./- 
I 

(«) 
(•) 

3 


(«) 
(•) 

(-) 
(•) 

3 


16,763 
128,110 
215,489 
250,638 

238,575 
188,362 
130,627 
80,548 
60,969 

76,937 
17,460 
14,641 
2,203 
619 

26 
6 




$1,000 under $2,000 


16,763 


$2, 000 under $3, 000 


160,701 




315,715 


$4,000 under $5,000 


399,126 


$5,000 under $6,000 


364,257 




307,402 


$7,000 under $8,000 


206,521 




137,516 


$9,000 under $10,000 


90,236 


$10, 000 under $15, 000 


119,857 


$15,000 under $20,000 


29,299 


$20,000 under $50,000 


26,074 


$50, 000 under $100, 000 


4,027 


$100,000 under $500,000 


1,093 


$500,000 under $1,000,000 


56 


$1, 000, 000 or more 


13 




231,004 


682,481 


231,004 


33,469 


33,469 


_ 


_ 


195,713 


413, 007 




6,837 

14,231 
23,183 
98,085 
55,008 
21,969 
6,671 
5,020 


14,361 

26,812 
49,415 
251,484 
188,355 
97,231 
33,149 
21,174 


6,837 

14,231 

23,183 
98,085 
55,008 
21,969 
6,671 
5,020 


2,054 

1 4,436 

17, 574 
5,654 
1,760 
1,988 

3 


2,054 

4,436 

17, 574 

5,654 

1,760 

1,988 

3 


1 : 


- 


3,587 

7,C»1 
15,517 
83,274 
52,730 
21,824 
6,671 
5,019 


5,971 


Under $600 


11,337 


$600 under $1,000 


23,039 


$1,000 under $2,000 


135,825 


$2, OOO under $3, 000 


127,692 




73,502 


$4, 000 under $5,000 


24,490 




16,151 




964, 549 
797,909 
125,454 


2,321,486 

1,937,285 

318^613 


964, 549 
797,909 
125,454 


61,324 
17,615 
12,261 


61,824 
17,615 
12,261 


154 


154 


801,694 
703, 372 
112,118 


1,29.-., 161 




1,121,761 




180,744 



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



48 



INDIVIDUAL/1965 . DEDUCTIONS AND EXEMPTIONS 



Table 19.— NUMBER OF RETURNS AND NUMBER OF EXEMPTIONS BY TYPE OF EXEMPTION, MARITAL STATUS OF TAXPAYER, AND ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



Number of 

returns 



Total 
number of 
exemptions 



exemptions 
for taxpayers 



Exemptions for taxpayers 
age 65 or over 



Number of 
returns 



Number of 
exemptions 



Exemptions for blindness 



Exemptions for taxpayers ' 
dependents 



Number of 
returns 



Number of 
exemptions 



Number of 
returns 



Number of 
exemptions 



RETUHNS OF SimimflNO SPOUSE 

Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$«,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1, 000, 000 or more 

Nontaxable returns , total 

No adjusted gross income 

Under $600 

$600 under $1, 000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4, 000 under $5, 000 

$5, 000 or more 

Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10, OX or more 



HETUHNS OF SINGLE PERSONS NOT HEAD OF HOUSEHOLD OR 
SURVIVING SPOUSE 

Grand total 

Taxable returns , total 

Under $1,000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3, 000 under $4, 000 

$4, 000 under $5, 000 

$5,000 under $6, 000 

$6,000 under $7,000 

$7, 000 under $8, 000 

$8,000 under $9,000 

$9,000 under $10,000 

$10, 000 under $15, 000 

$15, 000 under $20, 000 

$20, 000 under $50, 000 

$50, 000 under $100, 000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1, 000, 000 or more 

Nontaxable returns , total 

No adjusted gross income 

Under $600 

$600 under $1, 000 

$1,000 under $2,000 

$2,000 under $3, 000 

$3,000 under $4,000 

$4,000 under $5,000 

$5, 000 or more 

Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10 ,000 or more 



(2) 



(3) 



(6) 



(7) 



(8) 



13,794 



132,830 



344,541 



132,830 



4,860 



4,860 



(•) 



5,059 
15,251 
22, 528 
24,689 

16,346 

13,089 
9,221 
5,799 
5,964 

9,360 

2,374 

2,684 

381 

81 



8,502 
33,878 
54,674 
63,920 

47,150 
35, 518 

25,205 
15,637 
13,917 

28,693 

7,045 

8,871 

1,262 

260 



5,059 
15,251 
22,528 
24,689 

16,346 
13,089 
9,221 

5,799 
5,964 

9,360 

2,374 

2,684 

381 

81 

2 

2 



(•) 



(•) 



(•) 


(«) 


15,106 


17,819 


22,528 


32,000 


24,027 


38,568 


15,683 


30, 142 


12,426 


22,284 


9,221 


15,983 


5,799 


9,548 


5,302 


6,627 


9,174 


18,953 


2,255 


4,485 


2,606 


5, St 


381 


85u 


80 


169 



69,006 



8,935 



8,935 



(•) 

8,140 
9,471 
29,431 
12,912 
5,074 
1,683 
1,362 



(•) 

21,251 
23,333 
34,351 
40,806 
21,186 
9,383 
5,002 



(•) 

8,140 
9,471 
29,431 
12,912 
5,074 
1,683 
1,362 



(") 



(«) 



8,930 



(«) 

7,332 
8,909 
26,863 
12,767 
6,757 
1,362 



135,171 
51,663 

15,003 



363,304 
141,881 
46,689 



135,171 
51,663 



3,086 
899 



(-) 



(•) 



128,597 
49,674 
14,620 



23,351,401 



2,365,076 



2,365,076 



16, 062, 052 



19, 026, 570 



16,062,052 



1,224,852 



1,139,085 



493,735 
4, 033, 509 
2,933,594 
2,552,303 
1,895,645 

1,419,978 
962,390 
606, 032 
361,934 
232,930 

374,883 
91,308 
85, 132 
13,349 
4,556 

188 



493,735 
4,193,133 
3,474,664 
3,208,857 
2,359,034 

1,742,633 

1,189,193 

774,722 

471,896 

297,874 

508,903 
138,125 
141,237 
23,985 
8,043 

324 
157 



493,735 
4,033,509 
2,933,594 
2,552,303 
1,895,645 

1,419,978 
962,390 
606,032 
361,934 

232,930 

374,883 
91,308 
35,132 
13,849 
4,556 

188 



88,386 
231,335 
215,163 
173,665 

122,433 
94,222 
58,229 
46,314 
32,10i 

76,096 
33,605 
41,338 
8,288 
2,953 

116 



88,336 
231,385 
215,163 
173,665 

122,433 
94,222 
58,229 
46,314 
32,104 

76,096 
33, 605 
41,338 
8,288 
2,953 

116 
55 



7,953 



1,164 

861 

374 

177 

57 

2 
2 



1,164 

861 

874 

177 

57 



70, 570 
242,902 
276,811 
174,085 

122,814 
84,924 
59,067 
37,626 
20,374 

33,422 

7,643 

7,562 

981 

234 

11 



7,289,343 



9,748,320 



7,239,348 



1,140,226 



1,140,226 



20,750 



112,862 

3,663,389 
2,101,771 
988,776 
302,196 
71,673 
21,979 
26,702 



148,072 

3,891,666 
2,431,756 
2,093,638 
825,633 
210, 036 
72,839 
74,630 



112, 862 

3,663,339 
2,101,771 
983,776 
302, 196 
71,673 
21,979 
26,702 



27,404 

114,471 
153,237 
599,471 
165,291 
43,132 
11,479 
20,741 



27,404 

114,471 
153,237 
599,471 
165,291 
48,132 
11,479 
20,741 



(•) 



4,855 
8,215 



(•) 

4,855 
8,215 



5,627 

68,610 
106,384 
237,118 
117,270 
21,180 
7,593 
5,057 



19,171,432 

3,606,331 

573,637 



23,403,112 

4, 544, 022 

827,756 



19,171,433 

3,606,331 

573,637 



1,828,532 
371,250 
165,244 



1,828,582 
371, 250 
165,244 



28, 557 
5,224 
3,276 



28,557 
5,224 

3,276 



1,378,155 
329,459 

50,314 



(•) 

12,821 
13,010 
50,737 
25,098 
23,812 
2,832 



213,824 
36,987 
30,787 



1,723,360 



70,570 
304,758 
440,148 
288,109 

197,481 
132,436 
109,653 
62,986 
32, 032 

56,761 
12,352 
13,894 
1,672 
476 

18 



7,611 

111,239 
174,459 
497, 177 
354,125 
87,580 
38,763 
27,040 



2, 374, 541 
561,216 
85,593 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

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



Section 



3 



Tax Computation 
and Tax Rates 



CONTENTS 

Normal tax and surtax, 50 

Tax rates, 50 

Tax rate schedules, 50 
Alternative tax computation, 52 
Income averaging computation, 52 
Tax credits, 54 

Text tables 

3.1 Returns, tax base, and tax, by tax rate schedule, 50 

3.2 Returns with alternative tax computation; Returns, taxable income, and 
tax, 52 

3.3 Returns with income averaging- tax savings by principal sources of in- 
come and by income size, 52 

3.4 Returns with both income averaging and capital gains by income size, 
52 

3.5 Returns with income averaging by size of adjusted taxable income and 
by size of adjusted gross income, 53 

3.6 Returns with income averaging; tax savings by size of tax savings and 
by income size, 54 

3.7 Tax credits by type of credit, 1963-1965, 54 

Chart 

3A Tax base and tax, by method of tax computation, 1965, 49 

Basic tables 

20 Returns with normal tax and surtax only; adjusted gross income and tax 
items, by income size, 55 

21 Returns with alternative tax computation: adjusted gross income and tax 
items by income size, 56 

22 All returns; Returns and taxable income by income size and by tax rate 
classes, 57 

23 Joint returns and returns of surviving spouse; Returns and taxable in- 
come, by income size and by tax rate classes, 60 

24 Separate returns of husbands and wives and of single persons; Returns 
and taxable income by income size and by tax rate classes, 62 

25 Returns of heads of household; Returns and taxable income, by income 
size and by tax rate classes, 64 

26 Income tax generated at each tax rate, by tax rate schedules, 66 



tax on capital gains accounted for $8.5 billion of the total 
tax base. Included in this latter amount was $3.1 billion 
tax base taxed at the capital gains rate and $5.4 billion 
at normal tax and surtax rates. Approximately $7,9 
billion of tax base was reported on returns with income 
averaging. The remaining $1.3 billion of tax base was 
reported on prior year delinquent and non-calendar year 
returns. 

Income tax before credits for all taxpayers amounted 
to $50.1 billion or 20 percent of the tax base. However, 
tax before credits as a percent of tax base differed con- 
siderably for taxpayers using the various methods of tax 
computation. For example, tax as a percentage of tax 
base averaged 46 percent for returns with alternative 
tax but less than 19 percent for users of the regular 
method. The tax before credits on returns with income 
averaging constituted 28 percent of the tax base. 



Chart 3A - Tax Base and Tax, by Method 
of Tax Computation, 1965 

(In Billions of Dollars) 



TOTAL TAX BASE 
255.1 



Normal Tax and 

Surtax Only 

237.4 



Alternative 
Computation 




Capital gams 
rate 3. 1 



Normal lax and 

surtax rates 

5.4 



II 



Special 
1.2 Computation 

Other special 1. 3 



Income Averaging 7.9 



In general, there were three methods by which a tax- 
payer computed his tax liability in 1965: 

(1) application of normal tax and surtax rates, 

(2) an alternative method for capital gains, and 

(3) income averaging. 

In addition, a relatively small number of taxpayers 
filing fiscal year returns were subject to two sets of tax 
rates. This came about because of the statutory change 
in rates between 1964 and 1965. In table 26 in this sec- 
tion, these returns, prior year delinquent returns, and 
returns with income averaging have been classified under 
the heading of "returns with special tax computation." 

As shown in chart 3A, the total tax base reported by 
taxpayers in 1965 was $255.1 billion, an 11 percent in- 
crease over 1964. Taxpayers using the regular computa- 
tion only (normal tax and surtax) contributed the largest 
segment of this tax base, $237.4 billion. Those electing 
the alternative tax computation in order to derive a lower 



TOTAL TAX BEFORE 
CREDITS 50.1 



Alternative 
Computation 



Normal Tax and 

Surtax Only 

43.7 



Tax resulting 
from — 

Capital gains 
rate 1.5 

Normal tax aiul 
surtax rates 




/ Special 
^^^ Computation 

^^^H ^' ^ Other spec i 



, Other special 0.3 



Income Averaging 2,2 



49 



50 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



NORMAL TAX AND SURTAX 

Most taxpayers, 80.3 percent in 1965, used only the 
regular tax computation (normal tax plus surtax) which 
applies graduated rates to brackets of the tax base. 
These taxpayers paid a normal tax of 3 percent plus a 
surtax which was levied on a scale graduated in relation 
to the size of their tax base. This tax base was taxable 
income, arrived at by reducing adjusted gross income by 
$600 for each exemption and by certain statutory personal 
deductions, standard or itemized. 

Tax Rates 

For convenience the schedules issued by the Service 
combine both the normal tax and surtax in presenting 
the various rates. In 1965, the minimum applicable rate 
was 14 percent, reduced from 20 percent previous to 
1964 and 16 percent in 1964. The maximum rate was set 
at 70 percent, a significant reduction from the 91 percent 
prior to 1964 and the 77 percent rate for 1964. There 
were about 6.6 million returnsof taxpayers in 1965 whose 
only rate of tax on their income was the first bracket 
rate of 14 percent. On the other hand, the highest bracket 
rate, 70 percent, applied to only 3,926 returns. Tax- 
payers on more than 2 out of every 3 returns in 1965 had 
a rate of 19 percent or less on any of their income. 

Data in tables 22 through 25 are classified by marginal 
tax rates, the highest tax rate applied to a portion of a 
taxpayer's tax base, cross-classified by size of adjusted 
gross income. With these tables it is possible to see the 
dispersion of marginal rates among returns in the same 
income class. Table 26 presents greater detail than tables 
22 through 25 classified by marginal tax rates and tax 
rate schedule. 

The following explanations and illustrations show how 
the tax return data presented in tables 22 through 26 are 
derived from information available in the return. 

Tax base for returns with normal tax and 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 thatamountisequal to or greater than taxable 
income. 

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

a. Returns with special tax computation- -These are 
returns to which two sets of rates applied because they 
were returns with income averaging, noncalendar year 
returns, or prior-year delinquent returns whether or not 
they had any tax base. 

b. 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. 

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

d. 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. 



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 22.0 percent (see example 1). Returns 
with a tax base subject to both the capital gains rate and 
the normal tax and surtax rates were classified in their 
marginal surtax rate classes. 

Total tax base (column 3, table 26) is the entire tax 
base of each return classified by the marginal tax rate 
of the return. 

Total income tax before credits (column 4, table 26) 
is the reported tax before credits of each return classi- 
fied by the marginal tax rate of the return. 

Tax base taxed at marginal rate (column 5, table 26) 
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 22.0 per- 
cent. The remaining tax base was taxed at lower rates. 

Tax generated at marginal rate (column 6, table 26) 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 5. 

Tax base taxed at tax rate (column 11, table 26) is the 
tax base spread among the applicable tax rates. For ex- 
ample, a joint return with $11,000 tax base (for normal 
tax and surtax rates) would have $1,000 taxed at 14 per- 
cent, $1,000 taxed at 15 percent, $1,000 taxed at 16 per- 
cent, $1,000 taxed at 17 percent, $4,000 taxed at 19 per- 
cent, and $3,000 taxed at 22 percent. 

Tax generated at tax rate (column 12, table 26) 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. 



Tax Rate Schedules 

Depending on his marital status for tax purposes, the 
taxpayer selects one of three rate schedules to compute 
his tax. Schedule I, the most steeply graduated is applic- 
able to single persons not qualifying for either of the 
other two schedules and to married persons filing sepa- 
rate returns. Schedule II is applicable to married per- 
sons filing joint returns and to certain widows and widow- 
ers. Finally Schedule III may be used by unmarried or 
legally separated taxpayers who qualify as heads of 
household. On an equal amount of tax base the tax ob- 
tained by using Schedule III is halfway between the taxes 
computed from the other two schedules separately. 
Table 3.1 shows number of returns, tax base, and tax 
classified under each of the three tax rate schedules. 



Table 3.1— NLTMBER OF RETURNS 
CREDITS, 


, TOTAL 
BY TAX 


TAX BASE. AND INCOME TAX BEFORE 
RATE SCHEDULE 




Re tarns 


Tax base 


Income tax 
(before credits) 


Tax rale schedule 


Number 


Percent 
of 
total 


Araount 

(Thousand 
dollar*) 


Percent 
of 

total 


Amount 

dotlart) 


Percent 
of 
total 




(1) 


(^) 


(3) 


(4) 


(5) 


(6) 


Total 


07,596,300 


100.0 


255,093,824 


lOO.O 


50,144,133 


100.0 


Schedule I (ReturnE of 
single taxpayers and 
married taxpayers fil- 
irjg separately) 

Schedule II (Returns of 
married taxpayers fil- 
ing jointly and returns 
of surviving spouse) . . . 

Schedule III (Returns of 
heads of household) .... 


2o,2Q2,oU 

39,505,77<1 
1,887,912 


36. e 

58.4 

2.S 


".'',547,718 
199,439,d94 

.;., 100,413 


19.4 
78.2 


9,733,405 

39,240,944 
l,l.j9,785 


19.4 

78.3 
2.3 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



ILLUSTRATIONS OF THE PRESENTATION OF TAX 
RETURN DATA CLASSIFIED BY RATE. AS SHOWN 
IN TABLE 26 



Example 1 

[privation of Tax Base: 

(16.000 ' Adjusted gross income 
-3,800 - Itemized deductions 



J12. 200 ■ 
-1,200 ■ 



Balance 
Exemptions 



$11, 000 - Tax base {taxable income) 



E)ertvation of Tax: 

1st J 1,000 of tax base taxed at 14.0% $140 

2nd $1,000 of tax base taxed at 15.0% $150 

3rd $1,000 of tax base taxed at 16.0% $i60 

4th $1,000 of tax base taxed at 17.0% $170 

Next $4, 000 of tax base taxed at 19. 0% $760 

Bal. $3. 000 of tax base taxed at 22. 0% $660 

$11,000 Total tax $2,040 



Example 2 

Derivation of Tax Base : 

$70,000 - Adjusted gross income (Including 1/2 excess net 
long-term capital gain of $5,000) 
-3,800 - Itemized deductions 



$66. 200 - Balance 
-1, 200 - Exemptions 

$65.000 - Tentative tax base (taxable income) 



$5,000 - Tax base for capital gains tax 
$60. 000 - Tax base for normal tax and surtax 

$65, 000 - Total tax base (taxable income) 



Derivation of Tax: 

1st $1,000 of tax base taxed at 14.(K{-. $140 

2nd $1,000 of tax base taxed at 15.0% $150 

3rd $1,000 of tax base taxed at 16.0% $160 

4th $1,000 of tax base taxed at 17.0% $170 

Next $4,000 of tax base taxed at 19.0% $760 

Next $4,000 of tax base taxed at 22.0% $880 

Next $4,000 of tax base taxed at 25.0% $1,000 

Next $4,000 of tax base taxed at 28.0% $1, 120 

Next $4,000 of tax base taxed at 32.0% $1,280 

Next $4,000 of tax base taxed at 36.0%, $1, 440 

Next $4,000 of tax base taxed at 39.0% $1,560 

Next $4,000 of tax base taxed at 42.0% $1,680 

Next $4,000 of tax base taxed at 45.0% $1,800 

Next $4,000 of tax base taxed at 48.0%, $1,920 

Next $8. 000 of tax base taxed at 50. 0% $4. 000 

Bal. $8. 000 of tax base taxed at 53.0% $4,240 

$60. 000 Normal tax and surtax $22, 300 



Derivation of Capital Gains Tax: 

$5. 000 of tax base taxed at SO. I 

$65,000 Toultaa 



51 



$2. 500 



Example 3 

Derivation of Tax Base: 

$250, 000 - Adjusted gross Income (including 1/2 excess 
net long-term capital gain of $245. (KK)) 
-13.800 - Itemized deductions 

$236, 200 - Balance 
-1,200 - Exemptions 

$235,000 - Tentative tax base (taxable income) 

$245. 000 - Tax base for capital gains tax 

— - No tax base for normal tax and surtax 

$245,000 - Total tax base 



Derivation of Tax: 

$235,000 - Tentative tax base taxed at normal tax and sur- 
tax rates from tax rate schedule II. $135, 480 

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



Derivation of Capital Gains Tax: 

$245,000 of tax base taxed at 50.0%., 



Returns with tax rate as marginal rate 



Number of 
returns 



Ad j us led 
gross 
incoine 



Total 

income tax 

before 

credits 

(Dollmrs) 



^) 



Tax base 

tEtxed at 

marginal 

rate 



(5) 



Tax 

generated 

at marginal 

rate 



<■-■) 



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



li.O percent. 
15.0 percent. 
16-0 percent. 

17.0 percent. 
19.0 percent. 
22.0 percent. 



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



14.0 percent 

15.0 percent 

16.0 percent 

17 .0 percent 

19.0 percent 

22 .0 percent 

25.0 percent 

28-0 percent 

32.0 percent 

36.0 percent 

39.0 percent 

42 .0 percent 

45-0 percent 

48.0 percent 

50.0 percent 

50.0 percent (alternative tax con^jutation returns with 

capital gains tax and normal tax and surtax) 

53.0 percent 



^70,000 
70,000 



o5,0O0 
65,000 



5,000 
8,000 



Summary of Data Reported on the Above Three Joint Returns 



Total . . 

14.0 percent. 
15.0 percent. 
16.0 percent. 
17.0 percent. 
19.0 percent. 

22.0 percent. 
25.0 percent. 
28.0 percent. 
32.0 percei.t. 
36.0 perce.'-it. 

39.0 percent. 
42.0 percent. 
45.0 percent. 
46.0 percent. 
50.0 percent- 



50.0 percent {alternative tax computation ret-orris with 
capital gains tax and normal tax and surtax) 

50.0 percent {alternative lax computation rettirns with 
capital gains tax only ) 

53.0 percent 



330,000 



16,000 



250,000 
70,000 



321,000 



11,000 



^65,000 



245,000 
65,000 



122,500 
24,800 



5,000 



245,000 

8,000 



129,900 



122,500 
4,240 



Retijrns with any tax generat'^d 
at tax rate 



Number of 
returns 



(10) 



Tax base 
taxetl at 
tax rate 



Tax 

generated 

at tax 

rate 



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














5Q.0 percent (alternative tax computation ret'irns with 
capital gain:: tax . .uily ) 


1 


2^' 


i.OOu 


245,000 


122,500 


i45,UUU 


U^ . -A^O 





if 



2,CX)U 
2,000 
2,000 
2,000 
8,000 

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

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



245,000 
8,000 



lit) 







i,oi:._ 


140 






l.ruu 


150 


/ 




1,U(JU 


160 






L.UUL' 


170 






4, QUO 


7o0 






3 , jrjij 


btiO 







1,000 


140 






1,CXJU 


150 






1,000 


loO 






1,000 


170 


i 




4,000 


760 




4,000 


880 






4,000 


1,000 






4,000 


1,120 






4,000 


1,280 






4,000 


1,440 






4,000 


1,560 


V 




4,000 


1,680 


A 




4,000 


1,800 






4,000 


1,920 






8,000 


4,000 






5,000 


2,500 






8,000 


4,240 



280 
XO 
320 

340 
1,520 

1,540 
1,000 
1,120 
1,280 
1,440 

1,560 
1,680 
1,800 
1,920 
4,000 



122,500 
4,240 



^Tliis return is not included in the total because it already appears in the class which is its marginal normal tax and surtax rates. 
^This ajKount is not included in the total for the reason stated in footnote 1. 

^This total is not the sum of the following tax rate classes because many returns have a tax base taxed at more than one rate 
NOTE: Columns 7, 8, and 9 of table 22 are not shown because they have no application to the above exajnple. 



52 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



Table 3.2— RETURNS WITH ALTERNATIVE TAX COMPUTATION: NUMBER OF 
RETURNS, TAXABLE INCOME, AND TAX BEFORE CREDITS 





Number of 
returns 


Taxable 
income 

(Thauaertd 
dollars) 


Income tax before 
credits 


Adjusted gross income classes 


Ajnount 

ddll.,.) 


As a 

percent of 

tax base 




CD 


(2) 


(3) 


U) 


Total 


36,949 


9,217,239 


4,263,099 


A6.2 


Under $50,OCX) 


9,825 
45,078 
30,243 

1,240 
563 


318, oOl 
2,896,154 
4,261,655 

694,851 
1,045,978 


122,858 

1,150,348 

2,054,421 

372,139 

563,333 


38.6 


$50,000 under $100^,000 


39.7 


$100, 000 under $500, 000 ' 


i8.2 


$500,000 under $1,000,000 


53.4 




53.5 







ALTERNATIVE TAX COMPUTATION 

A small class of taxpayers with relatively high income, 
some portion of which is capital gains, can elect an alter- 
native tax computation in order to derive a lower tax on 
the capital gain income. This alternative computation 
limits the tax on net long-term capital gains in excess of 
any net short-term capital losses to 25 percent. The 
alternative computation of tax was advantageous if taxable 
income exceeded $52,000 on joint returns and returns of 
surviving spouse, $38,000 on returns of heads of house- 
hold, or $26,000 on separate returns of other persons. 
As shown in table 3.2, taxpayers on approximately 87,000 
returns found the alternative tax computation advantage- 
ous in 1965, almost 13,000 returns fewer than in the 
previous year. 

INCOME AVERAGING COMPUTATION 

An individual with an unusually large amount of taxable 
income in any one year may be able to reduce the total 



amount of his tax liability by using the income averaging 
method of computation. Taxpayers on nearly 306,000 re- 
turns were able to do so in 1965, reducing their tax lia- 
bility by nearly $171 million in tax savings over the 
previous year. 

All types of taxable income qualified for averaging 
except income from gifts and inherited property, wager- 
ing income, and net long-term capital gains. As shown 
in table 3,3, the largest number of returns utilizing the 
income averaging computation in 1965 had salaries and 
wages as the principal source of income. However, tax- 
payers whose principal source of income was from a 
business or profession realized the greatest amount of 
tax savings- -over $53 million. The average tax savings 
per return was $558. However, this average showed con- 
siderable variation by principal source of income. For 
example, the average tax savings for returns with busi- 
ness or professional income was $629, and for those with 
salaries and wages, $378. 

Table 3.4 shows that more than one out of every three 
returns of taxpayers using income averaging reported net 
long-term capital gain. Since net long-term capital gain 
does not qualify for income averaging, these taxpayers 
could not apply the benefit of the income averaging pro- 
visions to this part of their income. 

The $354 million of capital gain reported by these 
taxpayers in the current year was more than four times 
their average capital gain for the previous four years. 
Approximately 25,000 of the 105,000 returns with net 
long-term capital gain in the current year reported no 
capital gain for the base period years. 

Briefly, the income averaging method operates to tax 



Table 3.3 — RETURNS WITH 


INCOME AVERAGING— TAX SAVINGS 


BY PRINCIPAL SOURCES OF INCOME IN CURRENT YEAR BY 


ADJUSTED GROSS INCOME CLASSES 






Number of 

returns 

with income 

averaging 


Total 

tax 

savings 

(Thouimjd 
dollari) 


Principal source of income in current year 




Business or profession 
net profit 


Farm net profit 


Salaries and wages 
(gross) 


Partnership net profit 


Other sources 


Adjusted gross income classes 


Number of 
returns 


Tax 
savings 
(Thoutand 
doltari) 


Number of 
returns 


Tax 
savings 
( ThouMnd 


Number of 
returns 


Tax 
savings 
(ThootMid 
dollar a} 


Number of 
returns 


Tax 

savings 

(Thooamtd 

dollar,) 


Number of 
returns 


Tax 

savings 

dollar a) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Grand total 


305,901 


170,738 


85,335 


53,635 


20,264 


9,235 


124,891 


47,202 


50,531 


32,631 


24,330 


27,985 


Taxable returns, total 

Under $5,000 


304,571 

13,308 
4B,428 
49,242 

152,032 

34,914 

6,537 

110 

1,330 


170,104 

1,152 
6,548 
8,735 

80,591 
51,962 

20,166 
950 

634 


85,008 

1,885 
10,754 
14,533 

43,108 

3,638 

1,087 

3 

327 


53,531 

158 
1,382 
2,669 

29,236 
15,815 
4,229 

41 

104 


19,943 

2,755 
6,147 
4,621 

5,665 
631 

74 

321 


9,101 

290 

769 

1,060 

4,301 

2,098 

585 

184 


124,644 

6,907 
24,601 
21,510 

56,868 

12,962 

1,793 

3 

247 


47,108 

628 
3,415 
3,255 

22,641 
13,635 
3,503 

31 

94 


50,391 

(•) 
5,015 
5,354 

29,481 

7,432 

1,601 

6 

190 


32,525 

(») 

563 
1,008 

15,920 

10,037 

4,831 

113 

106 


24,584 

5,442 

11,910 

5,151 

1,932 

93 

246 


27,338 


$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 


1,189 

8,493 

10,378 

7,019 

761 


$100,000 under $500,000 

$500,000 or more 




147 







See text for "Explanation of Classifications and Terras" and "Sources of Data, Description of the Sample, and Limitations of the Data." 

(••) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

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



Table 3. -i— RETURNS WITH BOTH INCOME AVERAGING AND ONE-HALF EXCESS NET LONG-TERM CAPITAL GAIN BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross 
income 



( Thousand 
dollmrt) 



Current 
year 
adjusted 
taxable 
income 

(Tht>u%m,d 
dollarm} 



One-third 

base period 

taxable 

income 

(Thoaamid 
dollart) 



Current 
year one- 
half excess 
net long- 
term capital 
gain 
(Thoataid 
dollMra) 



Average base period 
one-half excess net 
long-term capital gain 



Number of 
returns 



(Thouamid 
ihltars) 



Income tax 
after 
credits 



Tax 

savings 



Grand total. 



Taxable returns, total. 



Under $5,000 

$5,000 under $10,000 

$10,00 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000... 
$100,000 under $500,000.. 
$500,000 or more 



Nontaxable returns. 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(3) 



(9) 



4,052,404 



3,377,793 



1,026,331 



2,900 
U,270 
13,043 

55,384 

17,515 

3,976 

101 

519 



4,042,633 

24,910 
142,752 

228,190 

1,783,464 

1,155,765 

616,374 

91,177 

9,771 



3,370,703 

16,612 
103,725 
174,821 

1,451,576 
993,343 
535,127 
35,504 

7,084 



15,578 
96,657 
160,935 

1,367,166 

896,U6 

444,150 

28,84a 

6,139 



2,390 
33,609 

77,860 

815,794 

565,484 

259,495 

7,929 

1,209 



1,031 
6,852 

13,653 

92,552 
94,852 

87,650 
56,457 

932 



2,175 
3,307 
9,427 

41,745 
14, 595 
3,441 



908 
2,824 

4,138 

32,971 

29,873 

14,996 

622 

183 



1,026,331 

2,035 
16,297 

30,719 

345,163 
338,286 
248,551 
45,280 



(10) 



68,354 

281 
1,373 
2,392 

28, £07 
24,166 

10,733 
803 

300 



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



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



53 



a part of an unusually large amount of income (averag- 
able income) in the peak year at the same lower effective 
rate which applies to the first one-fifthof such averagable 
income. An individual may choose the income averaging 



method if his "averagable income" is more than $3,000, 
In general, averagable income will be the amount by which 
current year "adjusted taxable income" exceeds "one- 
third base period income". 



Table 3.5— RETURNS WITH INCOME AVERAGING BY SIZE OF CURRENT YEAR ADJUSTED TAXABLE INCOME AND BY ADJUSTED CROSS INCOME CLASSES 



Adjusted gross income classes and size of current year 
adjusted taxable income 



Grand total . 



Tajtable returns, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000.., 
$100,000 under $500,000., 
$500, 000 or more 



Nontaxable returns. 



Grand total. 



Taxable returns, total. 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000... 
$100,000 under $500,000.. 
$500,000 or more 



Nontaxable returns. 



Grand total. 



Taxable returns , total . 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000.. 
$100,000 under $500,000. 
$500,000 or more 



Nontaxable returns. 



Grand total. 



Taxable returns, total. 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000... 
$100,000 under $500,000.. 
$500,000 or iKjre 



Nontaxable returns. 



Grand total. 



Taxable returns, total. 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000. . 
$100,000 under $500,000. 
$500,000 or more 



Nontaxable returns. 



Grand total. 



Taxable returns, total. 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000... 
$100,000 under $500,000.. 
$500,000 or more 



UNDER $10,000 



$10,000 UNDER $20,000 



$20,000 UNDER $50,000 



$50,000 UNDER $100,000 



$100,000 OR ICRE 



Number of 

returns 

vrtth 

incooie 

averaging 



(1) 



305,901 
304,571 

13,306 
48,428 
49,242 
152,032 
34,914 
6,537 
110 

1,330 



13,308 

33,860 

3,674 

651 

93 



112,456 
112,051 



14,567 

45,568 

51,438 

432 

46 



Nontaxable returns. 



99,943 

15,128 

256 

14 

201 



21,675 
21,658 



19,260 

2,376 

22 



3,930 
3,928 



Adjusted 
gross 
income 



(2) 



9,669,519 
9,644,360 

112,259 

611,421 

861,531 

4,699,086 

2,233,039 

931,006 

96,519 

24,659 



609,153 

U2,259 
411,823 
59,903 
18,248 

6,m 

8C» 



2,257,313 
2,249,628 



199,599 

301,628 

1,213,810 

27,685 

6,907 



4,379,522 
4,372,415 



3,467,028 

857,246 

38,506 

9,635 

7,107 



1,698,503 
1,697,176 



1,391,997 
287,758 
17,422 

1,332 



716,884 
716,488 



&;7,026 
69,462 



Current 
year 
taxable 
income 

fThoutvirf 



(3) 



7,930,724 
7,913,121 

79,027 

440,283 

652,092 

3,829,170 

1,969,478 

853,150 

89,920 

17,603 



421,062 



79,027 
279,655 
39,086 
13,174 
4,727 
574 



1,726,416 
1,720,633 



160,629 
613,007 
921,678 
19,306 
6,013 



5,783 



3,653,650 
3,647,916 



2,894,318 

712,639 

31,559 

9,349 



5,734 



1,491,257 
1,490,198 



1,232,756 
240,692 
16,750 



638,339 
636,132 



574,311 
63,321 



Current 
year 

adjusted 
taxable 
income 

(Thoutand 



(4) 



7,563,939 
7,547,281 

77,991 

433,165 

637,952 

3,733,093 

1,670,631 

761,176 

33,224 

16,658 



388,310 

77,991 

273,046 

31,139 

5,452 

654 

29 



1,659,383 
1,653,742 



160,119 

606,813 

379,807 

6,305 

699 



5,641 



3,516,597 
3,510,948 



2,847,835 

653,021 

9,607 

486 

5,649 



1,415,825 
1,414,838 



1,210,701 

202,541 

1,595 



579,649 
579,443 



548,301 
31,143 



One-third 

base period 

taxable 

Income 



(5) 



4,235,998 
4,231,550 

22,122 

179,570 

316,023 

2,125,496 

1,148,709 

430,837 

8,794 

4,448 



139,956 

22,122 

105,185 

U,195 

1,259 

190 

5 



856,896 
855,425 



74,385 

304,828 

473,187 

2,669 

337 



2,071,266 
2,069,236 



1,651,051 

412,760 

5,192 

233 

2,030 



859,666 
659,495 



733,070 

125,498 

927 



307,465 
307,439 



299,605 
7,634 



Income tax 
after 

credits 



(6) 



2,191,596 
2,191,596 

11,922 
71,623 
117,569 
882,253 
664,928 
395,344 
47,957 



11,922 

43,829 

6,264 

2,601 

1,644 

263 



329,689 
329,689 



27,794 

111,304 

181,733 

6,151 

2,707 



934,735 
934,785 



697,916 
218,772 
13,527 

4,570 



548,459 
548,459 



433,362 

101,861 

6,217 



312,136 
312,136 



276,967 

35,170 



Tax savings 



(Tttouaand 



(7) 



170,738 
170,104 

1,152 
6,548 
8,735 
80,591 
51,962 
20,166 
950 

634 



1,152 

3,578 

618 

383 

110 

5 



26,449 
26,290 



2,970 

3,117 

14,587 

573 

43 



64,594 
84,355 



65,621 

18,165 

548 

22 

239 



38,070 
37,939 



33,115 
4,691 

133 



15,696 
15,675 



14,679 
795 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of tbe Sample and Limitations of the Cota." 
NOTE: Detail may not add to total because of rounding. 



54 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



Table 3,6— RETURNS WITH INCOME AVERAGING— TAX SAVINGS BY SIZE OF TAX SAVINGS AND BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 

returns 

with income 

averaging 



(Thouamjd 
dotUtt) 



Number of 

returns 
rfith income 
averaging 



(Thoutmtd 
doilmra) 



Number of 

returns 

with income 

averaging 



Tax savings 

C Thousand 



Number of 

returns 
jith income 
averaging 



(Thouatnd 



Number of 

returns 
with income 

averaging 



Tax savings 

(Thouaand 



Under $50 



$50 under $100 



$100 under $200 



$200 under $300 



Grand total. 



Taxable returns, total.. 

Under $5,000 

$5, 000 under $10, 000. . 
$10,000 under $15,000. 
$15,000 under $20,000. 



$20,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $500,000. 
$500, 000 or more 



Nontaxable returns. 



305,901 
304, 571 

13,308 
48,428 
49,242 

152, 032 

34,914 

6,537 

110 

1,330 



170,738 
170,104 

1,152 
6,548 
8,735 

80, 591 

51,962 

20,166 

950 

634 



30,555 
30,410 

1,906 

10,242 

6,787 

9,142 

1,987 

339 

6 

(•) 



865 
860 



300 
200 

263 

50 






60,414 
60,205 

8,125 
16,966 
13,296 

19,116 
2,397 

302 
5 

203 



4,532 
4,518 

581 

1,257 

994 

1,471 
184 
30 



60,7X7 
60,458 

2,403 
12,620 
14,915 

26,290 

3,635 

589 



3,614 
8,578 

320 
1,725 
2,126 

3,787 
532 



36, 625 
36,349 

(•) 
4,757 
6,938 

20,467 

2,867 

439 

5 

276 



8,915 
8,846 

(•) 
1,147 
1,701 

4,977 
7CB 
107 



$300 under $400 



$400 under $500 



$500 under $1,000 



$1,000 under $2,000 



$2,000 under $5,000 



Grand total. 



Taxable returns, total. 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000... 
$100,000 under $500,000., 
$500, 000 or more 

Nontaxable returns 



21,360 
21,3a> 



1,235 

3,064 

14,547 

2,110 

348 



(•) 



7,412 
7,395 



425 

1,062 

5,051 

733 

122 



15,258 
15,207 



1,116 
1,795 

10,200 

1,850 

245 



(-) 



(•) 



6,830 
6,807 



499 

788 

.,583 
827 
109 



40,6B4 
40,467 



1,491 
1,997 

29,793 
6,172 
1,001 



28,733 
28,605 



1,194 
1,268 

20,948 

4,456 

731 



23,937 
23,915 



16,821 
5,580 
1,052 



33,282 
33,200 



(•) 

22,990 

8,079 

1,514 

20 



,581 

,549 



32 



38,019 
37,924 



15,789 
18,630 
3,454 



$5,000 under $10,000 



$10,000 under $20,000 



$20,000 under $50,000 



$50,000 under $100,000 



$100,000 or more 



Grand total 

Taxable returns, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000.. 
$100, 000 under $500, 000. 
$500,000 or more 

Nontaxable returns 



(•) 
2,073 

555 

8 

lo 



18,421 
13,301 



(•) 
13,579 
3,934 

57 



764 

761 



326 

420 
15 



120 



10,196 

10,153 



4,074 

5,849 

231 



169 
169 



(») 



151 
13 



43 



4,600 

4,600 



(•) 
4,061 

430 



169 
148 



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

(•) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Less than $500. 

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



As shown in table 3.5, taxpayers reported $7.6 billion 
in adjusted taxable income in 1965, an amount $3.3 billion 
greater than the $4.2 billion in the one-third base period 
income. For all taxpayers with income averaging, aver- 
agable income approximated $11,000 per return. How- 
ever, averagable income varied considerably among tax- 
payers, ranging fromnearly $5,000 for those with adjusted 
taxable income of under $10,000 to almost $70,000 for 
taxpayers with adjusted taxable income of $100,000 or 
more. 

Likewise, tax savings also varied considerably among 
taxpayers. Although tax savings per return was nearly 
$554 for all taxpayers averaging in 1965, table 3.6 
shows that nearly half of these returns had tax sav- 
ings of less than $200. Taxpayers on 938 returns re- 
ported tax savings of $10,000 or more- -all had adjusted 
gross incomes of $50,000 or more. Although there were 
six times as many returns with adjusted gross income of 
$50,000 or less, total tax savings for this income group 
was only one-third greater than the total tax savings for 
returns with income of $50,000 or more. 

TAX CREDITS 

The Revenue Act of 1964 introduced major changes, 
extending over atwo-year period, in the provisions cover- 
ing the dividends received and retirement income credit. 
The dividends received credit, which was 4 percent of 
eligible dividends in 1963, was reduced to 2 percent in 
1964 and abolished for tax year 1965. The retirement 
income credit was reduced from 20 percent of retirement 
income in 1963 to 17 percent in 1964 and 15 percent in 
1965. 



These changes had a significant impact on the total 
amount of tax credit claimed, which declined by $130 
million in 1965 after a decline of $169 million in 1964. 
The retirement income credit which fell by $28 million 
in 1964 and $16 million in 1965 accounted for only a 
small proportion of the drop. The largest part of the 
decline occurred in "all other tax credits," which fell 
by $172 million in 1964 and $177 million in 1965. Since 
dividends received credit comprised $379 million of the 
$420 million in "all other tax credits" in 1963, the 
majority of the decline can be accounted for by the reduc- 
tion and final elimination of the dividends received credit. 
Foreign tax credit, the next largest credit in "all other 
tax credits," increased from $47.6 million in 1964 to $61.6 
million in 1965. 

Partially offsetting declines in the retirement income 
and dividends received credit was an increase in invest- 
ment credit of $31 million in 1964 and $63 million in 
1965, With these increases investment credit became the 
leading source of tax credits, reaching a level of $376 
million and accounting for more than one-halfof the total 
tax credits. 



Table 3.7— AMOUNT OF TAX CREDITS CLAIMED, BY TYPE OF 


CREDIT, 


1963-1965 


Tax credit 


1963 


1964 


1965 




(1) 


(2) 


(J) 




(Thdti 


tmtd dolUri 


} 


Total 


913,484 


744,257 


614,395 




281,273 
212,222 
419,989 


312,690 
183,869 
247,648 


375,792 




168,305 




70,298 







^Includes dividends received credit, foreign tax credit, throwback tax credit, and 
the credit for tax-free covenant bonds. The text disc\jsses the reduction of dividends 
received credit in 1964 and final elimination in 1965. 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



55 



Table 20 . —RETURNS WITH NORMAL TAX AND SURTAX ONLY: ADJUSTED GROSS INCOME, DEDUCTIONS, 

BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns) 



EXEMPTIONS. TAXABLE INCOME, AND TAX ITEMS 



Adjusted gross Income classes 



Number of 
retui'iiE 



Adjusted 
gross 
income 

dollar*) 



Itomiaed deductions 



Number of 
returns 



Standard deduction 



NumbLT of 
returns 



Amount 

( Jhoutand 



Exemptions 



Number of 
returns 



Amount 

( Thouamid 



Taxable 
income 



' tax before credit 



( Thauaand 
dallaf) 



As a percent 
of taxable 

income 



«) 



(o) 



('•) 



(10) 



(U) 



Total 

$600 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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 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 



54,276,535 



400,897,121 



26,177,356 



46,185,189 



28,084,727 



15,862,381 



154,979,347 



92,987,608 



245,864,835 



45,881,036 



18.7 



558,206 
4,589,658 
4,487,896 
5,201,643 
5,298,120 

5,262,981 
5,406,144 
4,946,272 
4,135,787 
3,384,255 

7,706,640 

1,760,181 

1,381,638 

143,375 

13,527 
151 



525,861 
6,813,049 
11,262,979 
18,228,312 
23,862,402 

28,937,386 
35,109,745 
37,018,075 
35,097,255 
32,079,983 

91,676,168 
29,904,383 
39,201,359 
9,003,225 

1,961,237 
100,734 
114,968 



11,1L2 

364,310 

948,476 

1,531,339 

1,934,695 

2,447,522 
2,854,589 
2,893,568 
2,610,019 
2,167,358 

5,549,606 

1,464,088 

1,248,350 

138,846 

13,266 
151 



2,583 

176,771 

654,499 

1,331,068 

2,021,528 

2,930,529 
3,839,761 
4,309,299 
4,317,619 
3,877,437 

11,634,595 
3,995,060 
5,255,714 
1,336,635 

415,427 
35,418 
51,24o 



546,286 
4,221,227 
3,5X,636 
3,668,315 
3,362,099 

2,814,534 
2,551,556 
2,052,433 
1,525,768 
1,216,830 

2,156,894 

296,092 

133,272 

4,524 

261 



154, 982 
1,276,097 
1,201,709 
1,543,862 
1,713,671 

1,663,081 
1,719,762 
1,556,083 
1,294,164 
1,150,987 

2,154,126 

295,720 

133,345 

4,534 



558,206 

5,060,987 

6,856,514 

10,667,533 

13,356,970 

15,030,191 
17,596,108 
17,355,422 
15, tti7, 146 
12, 576, 867 

28,322,272 

6,516,275 

5, 354, 003 

579,278 

50,894 

518 

163 



334,924 
3,036,592 
4,113,908 
6,400,520 
8,014,182 

9,048,115 
10,557,665 
10,413,253 
9,028,288 
7,546,120 

16,993,363 

3,909,765 

3,212,401 

347, 567 

30,536 
311 
98 



33,548 
2,324,254 
5,293,486 
8,952,646 
12,113,670 

15,295,667 
18,992,565 
20,739,440 
20,457,185 
19,505,442 

60,894,696 
21,703,960 
30,600,139 
7,314,533 

1,515,022 
65,006 
63,624 



4,772 

332,930 

791,673 

1,392,597 

1,920,780 

2,452,048 
3,069,804 
3,392,319 
3,399,462 
3,297,819 

10,803,128 
4,240,131 
7,426,081 
2,544,913 

728,155 
41,322 
43,102 



U.2 
U.3 
15.0 
15.6 
15.9 

16.0 
16.2 
16.4 
16.6 
16.9 

17.7 
19.5 
24,3 
34,8 

48.1 
63.6 
67.7 



20,135,522 
23,135,439 
11,005,573 



60,692,603 
168,242,444 
171,962,074 



4,789,932 
12,973,057 
8,414,368 



4,136,448 
19,274,645 
22,724,094 



15,332,564 
10,161,120 
2,591,044 



5,890,320 
7,384,077 
2,587,983 



36,500,210 
77,655,734 
40,823,402 



21,900,126 
46,593,440 
24,494,041 



28,717,606 
94,990,299 
122,156,980 



4,442,752 
15,611,451 
25,826,832 



15.5 
16.4 
21.1 



Tax credits 



Retirement income 



Adjusted gross income classes 



Number of 
returns 



(Thmiirnid 
dttllai*) 



Number of 
returns 



( Thouitrtd 
dollafi) 



Foreign taxes paid 



Number of 
returns 



Amo'ont 
(Thouamid 



Income tax after 
credits 



Number of 
rol.iuT.E 



Amount 



Number of 

re t urns 



Amount 

(Thouamtd 



Average 
income 

tax after 
credits 

(thnara) 



(12) 



(13) 



(14) 



(15) 



(le) 



(22) 



Total 

$o00 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, (XX) under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 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 



1,489,769 



166,665 



1,954,208 



361, 394 



53,614,146 



45,301,084 



(•) 

89,701 
239,895 
256,793 
221,168 

140,061 

105,186 
73, 544 
56,055 
50, 051 

123,895 
51,670 
64,839 
8,634 

1,252 
25 

12 



(«) 
2,703 
17,502 
24,523 
25,449 

18,825 
14,866 
11,493 

7,982 
7,037 

17,921 
7,541 
9,313 
1,310 

180 



3,779 
40,675 
74,327 
128,227 
148,153 

182,851 
163,511 
145,432 
124,446 
99,949 

333,203 
164,201 
291,286 
48,779 

5,291 
67 

31 



25 

1,603 

5,170 

10,727 

15,959 

23,200 
24,151 

22,771 
21,972 
20,674 

67,395 
39,220 
81,588 
21,459 

5,168 
139 
173 



5,326 

3,693 
1,289 
2,220 
4,407 
4,193 

18,857 
14,452 
35,116 
10,721 

1,983 
33 



628 

311 
445 
344 
480 
1,270 
660 

4,589 
4,000 
15,034 
8,065 

5,676 
659 
131 



(•) 
5,726 
4,919 
6,943 
5,525 

3,498 
3,343 
6,7% 
5,754 
3,329 

15,985 
9,313 

16,490 
4,353 

697 

10 
14 



(•) 



81 
107 
796 
276 

286 
155 

290 

176 
270 

1,265 
473 

1,300 
689 

278 

69 

129 



552,583 
4,487,369 
4,325,234 
5,047,285 
5,201,239 

5,2Ca,624 
5,378,580 
4,928,047 
4,125,098 

3,377,613 

7,695,823 

1,756,955 

1,379,805 

143,203 

13,476 
151 
61 



4,729 

328,528 

768,744 

1,356,103 

1,878,785 

2,409,293 
3,030,288 
3,357,284 
3,368,062 
3,269,180 

10,711,983 

4,188,905 

7,318,865 

2,513,390 

716,824 

40,452 

42,669 



9 

73 

178 

269 

361 

463 
563 
681 
316 
968 

1,392 

2,384 

5,304 

17,551 

53,193 
267,894 
699,492 



809,544 
429,898 
250,328 



70,193 
60,203 
36,270 



395,162 
716,190 
842,859 



33,484 
112,769 
215,142 



13,461 
15,302 
81,184 



940 
3,199 
38,152 



24, 030 
22,724 
46,862 



1,261 
1,178 
4,203 



19,613,710 
23,010,962 
10,989,474 



4,336,888 
15,434,106 
25,533,087 



221 

671 

2,323 



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

(*) An asterisk in a cell denotes that the estijnate is not shown separately because of high sajnpling variability. However, the data are included in the appropriate totals. 



56 INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 

Table 21.— RETURNS WITH ALTERNATIVE TAX COMPUTATION: ADJUSTED GROSS INCOME, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS 

BY ADJUSTED CROSS INCOME CLASSES 

[Taxable and nontaxable returns ] 



Adjusted gross Income classes 



Number of 
returns 



Adjusted 
gross 
income 



Itemized deductions 



Number of 
returns 



Standard deduction 



Number of 
returns 



Exemptions 



Number of 
returns 



dollara} 



Taxable income 



dollar,} 



Tax base for 
alternative 
tax compu- 
tation 



For normal 
tax and sur- 
tax rates 
( balance for 
partial tax) 

(Thousm^d 
dollar*} 



For capital 
gains tax 
(one-half 

excess long- 
term gain) 

( Thouaond 
dolleta} 



(2) 



(3) 



(4) 



(11) 



112} 



11,039,710 



83,922 



3,025 



287,006 



9,217,239 



3,975,^26 



under $20,000 

$20,000 under $50,000.. 
$50,000 under $100,000. 



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



(") 
9,535 
45,078 

30,243 

1,240 
563 



(•) 
374,740 
3,407,066 

5,164,401 

336,827 

1,255,650 



(») 

8,493 
43,672 

29,815 

1,235 

562 



45,010 
416,764 

837, 537 
139,322 

208, 502 



(») 

i,a;2 

1,406 

426 

5 

1 



(«) 
1,0M 
1,404 



(•) 

17,334 
154,588 

107,997 
4,412 
1,950 



(•) 

10,4Oi 

92,753 

64,799 
2,6i7 

1,170 



(•) 
313,287 
2,896,154 

4,261,655 
694,851 

1,045,978 



(-) 

318,287 
2,396,168 

4,264,647 

697, 190 

1,052,332 



(•) 

270,614 
2,490,745 

2,737,4-;l 
233,677 
237,705 



(•) 

47,674 
405,423 

1,527,247 
458, 564 
814,628 



Income tax before 
credits 



Tax credits 



Retirement income 



Adjusted gross income classes 



f Thou Band 
dolloro) 



As a 

percent of 

tax base 



Number of 
returns 



Amount 

r Thousand 



Investment 



Number of 
returns 



(Thooamd 
dollora} 



Foreign taxes paid 



Number of 
returns 



(Tttouoand 
dollaro} 



Number of 
returns 



(Thoutand 
dollaral 



Income tax after 
credits 



Nimiber of 

returns 



Amount 

(Thooamtd 



Average 

income tax 

after 

credits 



(13) 



(14) 



(15) 



(17) 



(IS) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



4,263,099 



15,674 



2,060 



4,225,612 



48,768 



Under $20,000 

$20,000 under $50,000.. 
$50,000 under $100,000. 



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



(•) 
122, 813 
1,150,348 

2,054,421 
372,139 
563,333 



(-) 
38.59 
39.72 

48.17 
53.33 
53.53 



2,526 
5,028 

3,749 
141 

74 



314 

751 



(•) 

1,613 
13,531 

10,264 
500 
274 



(•) 
299 
4,870 

7,245 

1,108 

330 



1,147 
6,652 

7,258 
403 
214 



1,137 
3,602 

10,424 
2,743 

1,400 



731 
2,514 

2,640 
132 



845 

2iy? 

452 



9,535 
45,073 

30,237 

1,240 

563 



121,012 
1,140,730 

2,035,273 
367,953 
560,639 



12,691 
25,308 

67,311 

296,736 
995,806 



See text for "Explanation of Classifications and Terms' 
(»«) An asterisk in a cell denotes that the estimate is 



and "Sources of Data, Description of the Sample, and Limitations of the Data." 
not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 



INDIVIDUAL/1965 . TAX COMPUTATION AND TAX RATES 



57 



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INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



59 



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60 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



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INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



61 



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62 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



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64 



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 



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INDIVIDUAL/1965 . TAX COMPUTATION AND TAX RATES 



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66 INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 

Table 26.— INCOME TAX GENERATED AT EACH TAX RATE FOB ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES 



Returns with tax rate i 



Number of 
returns 



Adjusted 
gross 
income 



Total tax 
base 



Total 

income tajc 

before 

credits 

( Thouiand 
dbiJflfi; 



Taa base 
tajced at 

marginal 
rate 

(Thous^d 
dollars) 



Tax 
generated 
at marginal 

rate 

( Thouiand 



Income tax after credits 



(Thoustnd 
dollars) 



As a percent of— 



Adjusted 
gross 
income 



Total tax 
base 



Returns with an:, tax generated 
at tax rate 



Number of 
returns 



Tax base 
taxed at 
tax rate 

CTTiouiaid 
dollars) 



Tax 
generated 
it tax rat« 



ALL RETURNS 
Total 

Returns with special tax 
computation^ 

Percent (returns with no tax 
base)^ 

Returns with taxable income, total. 

1^ percent 

15 percent 

16 percent 

17 percent 

16 percent 

19 percent 

20 percent 

22 percent 

25 percent 

27 percent 

28 percent 

31 percent 

32 percent 

35 percent 

36 percent 

39 percent 

40 percent 

<*1 percent 

42 percent 

43 percent 

45 percent 

46 percent 

48 percent 

50 percent 

50 percent (alternative tax 

computation returns with capital 
gains tax only) 

50 percent (alternative tax 
computation returns with capital 
gains tax and normal tax and 
surtax) 

52 percent 

53 percent 

55 percent 

56 percent 

58 percent 

59 percent 

60 percent 

61 percent 

62 percent 

63 percent 

64 percent 

66 percent 

67 percent 

68 percent 

69 percent 

70 percent 



(1) 



(9) 



(10) 



(Hi 



429,201,239 



255,093,824 



50,144,133 



67,596,300 



848, 568 



U, 039, 910 

53,707,821 

6,605,609 
6,006,715 
6,283,694 
6,224,875 
562,213 

17,602,547 

324,411 

6,402,149 

1,937,937 

18,411 

671, 908 
9,902 

329,597 
3,657 

197,513 

127,995 

1,713 

1,391 

87,062 

1,675 



62, 724 

1,394 

47,972 

72,192 



479, 799 

341 

50, 058 

27,183 

124 

14,496 

156 

8,297 

103 
7,770 

103 

4,217 

2,544 

46 

1,668 

1,003 
3,926 



17,076,842 

400,019,510 

17,547,876 
22,9U,504 
30,462,358 

36,789,867 
2,973,453 



136,303,080 

2,343,141 

68,325,933 

27,159,909 

267,519 

12,409.869 

164,360 

7,611,320 

79,238 

5,434,941 

4,220,914 
46,728 
40,940 

3,241,765 
55,246 

2,678,177 

54, 812 

2,326,984 

3,914,309 



'9,811,568 

18,315 

3,320,031 

2,149,781 



1,374,816 
14,899 

880,837 

11,189 

993,956 

10,670 

632,461 

472,188 

8,304 

334,765 

222,050 
1,846,316 



245,852,216 

2,527,603 
7,334,758 
13,164,738 
18,883,067 
1,672,356 

85,817,507 

1,581,585 

49,586,a0 

20,751,936 

202,979 

9,699,272 

129,330 

6,050,224 

64,255 

4,367,857 

3,427,083 
38,200 
33, 559 

2,645,213 
43,506 

2,190,082 

43,476 

1,919,685 

3,236,741 



'8,145,811 

14,886 

2,775,347 

1,804,674 

6,929 

1,147,034 

11,831 

733, 701 

8,603 

824,017 

9,214 
515,790 
388,291 

6,798 
275,885 

177,719 
1,432,018 



2,525,410 



47,618,721 

361,685 
1,056,951 
1,954,161 
2,893,377 

267,273 

14,222,023 

271, 520 

8,970,817 

4,035,959 

42,407 

2,080,450 
28,665 

1,400,190 
16,200 

1,097,707 

925,247 
10,755 
9,736 

758,709 
12,982 

670,258 

14, 110 

625,344 

1,119,117 



'3,748,208 

5,524 

1,049,525 

733,697 

2,827 

493,286 
5,320 

329,314 

3,962 

387,786 

4,414 
253,980 
197,942 

3,640 
144,765 

95,993 
856,931 



54,418,670 

2,508,321 
2,469,910 
2,740,015 
2,713,072 
546,549 

25,700,029 

232,771 

8,233,765 

2,456,631 

16,706 

945,721 
9,089 

491,760 
3,790 

308,155 

210,427 
1,585 
1,259 

143,251 
1,770 

104,800 

2,548 

82,437 

234,531 



2,779,330 

377 

223,319 

121,132 

122 

67,856 
458 

37, 810 

366 

55,245 

445 
30,332 
19,245 

470 
12,130 

7,505 
540,339 



12,228,749 

351,165 
370,487 
433,402 
461,222 
98,379 

4,883,006 

56, 554 

1,8U,428 

614,158 

4,511 

264,802 
2,818 

157,363 
1,326 

110,936 

82,067 
634 
516 

60,165 
761 

47,160 

1,172 

39,570 

117,266 



154, 124 



1,389,665 

196 

121,009 

66,623 

69 

39,356 

270 

22,686 

223 

34,252 

280 
19,413 
12,702 

315 
3,282 

5,179 
373,237 



2,463,100 



47, 061, 597 

338, 883 
1,010,910 
1,904,683 
2,841,561 

265,954 

14,094,934 

270,474 

3,906,747 

4,048,523 

42,030 

2,055,942 
23,470 

1,380,839 
15,955 

1,084,306 

914,313 
10,354 
9,665 

748,897 
12,924 

662, 316 

13,924 

619,152 

1,108,809 



153,291 



'3,715,203 

5,426 

1,039,450 

722,615 

2,796 

487,753 
5,292 

326,122 
3,884 

384,237 

4,391 
251,350 
195,717 

3,620 
143,433 

94, 875 
846,730 



1.9 
4.4 
6.3 
7.7 



10.3 
11.5 
13.0 
14.9 
15.7 

16.6 
17.3 
18.1 

20.1 
20.0 

21.7 
22.2 
23.6 
23.1 
23.4 

24.7 
25.4 
26.6 
23.3 



37.9 
29.6 
31.3 
33.6 
34.6 

35.5 
35.5 
37.0 
34.7 
38.7 

41.2 
39.7 
41.4 
43.6 
42.8 

42.7 
45.8 



19.1 

13.4 
13.8 
14.5 
15.0 
15.9 

16.4 
17.1 

IS.O 



21.2 

22.0 
22.8 

24, S 
24.6 

26.7 
27,1 
28,8 
28.3 
29.7 

30.2 
32,0 
32.3 

34.3 



45.6 
36.5 
37.5 
40.0 
40.4 

42.5 
44.7 
44.4 
45.1 
46.6 

47.7 
48,7 
50.4 
53.3 
52.0 

53.4 
59.1 



13,039,910 

53,707,821 

=53,707,291 
45,712,854 
41,094,968 
33,712,059 
1,099,214 

27,487,184 

537, 001 

10,097,227 

3,695,078 

50,812 

1,706,329 

32,401 

1,056,920 

17,6^4 
723, 666 

515,135 
11,019 

9,306 
387,139 

7,915 

306,317 

5,666 

242,200 



79,799 

2,961 

121,694 

71,636 

1,488 

44,329 
802 

29, 031 
646 

21,276 

449 

13,403 

9,137 

153 

6,596 

4,929 
3,926 



245,852,216 

42,173,901 
35,895,266 
32,207,648 
25,700,613 
1,620,538 

57,604,070 

707,950 

20,049,507 

8,229,057 

81,494 

4,455,968 
54,071 

2,957,237 
31,750 

2,111,120 

1,548,156 
20,182 
17,075 

1,180,187 
14,236 

935,769 

19,617 

748,865 

1,047,593 



306,247 



2,779,330 

5,608 

930,651 

552,890 

2,847 

358,356 
4,335 

236,544 
3,623 

261,846 

3,212 
172,373 
121,403 

2,610 

87,786 

67,385 
669,719 



47,726,804 

5,904,346 
5,384,290 
5,153,224 
4,369,101 
291,697 

10,944,773 

141, 590 

4,410,892 

2,057,264 

22,003 

1,247,671 
16,762 

946,316 
11, 112 

760,003 

603,781 
8,073 
7,001 

495,679 
6,121 

421,096 

9,024 

359,455 

523,796 



1,389,665 

2,916 

493,245 

304,090 

1,594 

207,847 
2,558 

Ul,926 
2,210 

162,345 

2,023 
110,319 
80,126 

1,749 
59,695 

46,496 
468,803 



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



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 

Table 26 . —INCOME TAX CENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued 



67 



ate a:- raur(;inal ratt- 



Number of 
returns 



Adjuated 
gross 
income 

(Thaitamtd 
dall»ra) 



Total tax 
hase 



(Ihouiand 



Total 

income tajt 

before 

credits 



Tax base 

taxed at 

marginal 

rate 

( Thauujtd 



Tax 
Rene rated 

at marginal 
rati- 

(Thou»tnd 
dollar a) 



Income tax after credits 



(Thotsaand 



As a percent of— 



Adjusted 
gross 
income 



Total tax 
base 



RetuiTis with anj' tax gi 
at tax rate 



Number of 
returns 



Tax base 
taxed at 
tax rate 
(Thouumtd 
doll»r»J 



Tax 

generated 

It tax rate 

(Thousand 

doU»f) 



JOINT RETURNS AND RETUHHS OF 
SURVIVING SroUSE 



(1) 



(8) 



(9) 



(10) 



(11) 



(12) 



Returns with special tax 
computation^ 



Percent (returns with no tax 
base)^ 



Returns with taxable income, total. 



I'* percent. 

15 percent. 

16 percent. 

17 percent. 

18 percent. 

19 percent. 

20 percent. 
22 percent. 
25 percent. 

27 percent. 

28 percent. 

31 percent. 

32 percent. 

35 percent. 

36 percent. 

39 peroent. 

40 percent. 

41 percent. 

42 percent. 

43 percent. 



45 percent 

46 percent 

48 percent 

50 percent 

50 percent (alternative tax 

computation returns with capital 
gains tax only) 



50 percent (alternative tax 
computation returns with capital 
gains tax and normal tax and 
surtax) 

52 percent 

53 percent 

55 percent 

56 percent 



58 percent. . 

59 percent., 

60 percent. , 

61 percent. 

62 percent. 

63 percent., 

64 percent. 

66 percent. , 

67 percent. , 

68 percent., 

69 percent. , 

70 percent. , 



337,997,857 



199,439,694 



39,240,944 



42,127,601 



9,440,858 



38,758,831 



39,50;,,774 



4,962,917 
33,996,193 



3, 162, 
3, 696, 

4,120, 
4,536, 



3,853, 
1,083, 

408, 
215, 
130, 



* 57, 220 



1,457 
.,546 



546 
,002 



10,638,737 

10,763,820 
316,595,302 

12,372,381 

18,447,540 
24,730,568 
31,765,900 

114,539,997 

51,723,674 
19,630,116 

9,486,741 
6, 027, 616 
4,317,980 
3,570,966 

2,730,861 

2,265,133 

1,986,759 
3,311,685 



'7,764,117 

2,789,810 
1,741,223 



1,080,392 
693, Oil 
772,357 



465,497 
358,410 



154,428 
1,117,577 



8,226,117 



191,213,577 

1,609,451 
5,624,134 
10,400,854 
15,933,058 



36,998,544 
14,834,737 



7,348,855 
4,771,536 
3,460,364 
2,895,931 

2,227,797 

1,857,395 

1,640,622 
2,744,514 

246,641 



'6,491,909 



2,337,5« 
1,467,524 



907, 033 
581,260 
643,164 



379,907 
296, 386 



123,842 
881,951 



2,250,497 



36,990,450 

231,734 

810,781 

1,544,648 

2,441,634 



11,730,251 



6,691,802 
2,925,729 



1, 580, 020 

1,105,444 

870,132 

781,306 

633,536 

567,417 

533,364 
948,227 

123,319 



884,017 
597,520 



389,772 
261,064 
302, 802 



187,081 
151,027 



66,815 

522,831 



42,127,601 

1,592,963 
1,917,463 
2,144,743 
2,299,477 



6,103,209 
1,754,370 



721,134 
389,262 
244, 576 

178,727 

120,133 

87,956 

69,946 
199, X8 

246,641 



194,613 
98,720 



53, 167 
29,336 

43,518 



22,285 
14,409 



5,215 

299,702 



9,440,853 

223,015 
287,619 
343, 159 
390,911 



1,342,706 
438, 592 



201,913 
124,564 
88,047 
69,704 

50,458 



33,574 
99,674 



1,102,034 

103,145 
54,2% 



30,337 
17,902 
26,931 



14,262 
9,510 



3,598 
209,792 



2,1'^8,3[>=' 



36, 560, 524 

214,330 

776, 197 

1,508,426 

2,401,535 



6,640,472 
2,895,674 



1,560,231 

1,090,133 

359,464 

772,463 

630, 566 



528,210 
939, 516 



'2,920,404 

876,064 
538,778 



386,421 
258,631 
300,251 

184,923 
149,417 



66,091 
516,043 



1.7 
4.2 
6.1 
7.6 



12.8 

14.8 



16.4 
18.1 
19.9 
21.6 

23.1 



26.6 
28.4 



31.4 
33.3 



35.8 
37.3 

38.9 



39.7 
41.7 



42.8 
46.2 



19.1 

13.3 
13.8 
14.5 
15.1 



17.9 

19.5 



24.8 
26.7 



32.2 
34.2 



37.5 
40.1 



42.6 
44.5 



48.7 
50.4 



4,962,917 

'33,996,193 

33,995,833 
30,833,502 
27,137,320 
23,017,317 



6,067,654 
2,213,716 



1,130,114 
721,770 
506,444 
376,208 

282,451 

219,005 

172,419 
136,091 



57, 220 



82,691 

46,111 



27,497 
17,774 
12,383 



7,423 
4,966 



3,420 



2,548 

2,002 



191,213,577 

32,429,654 
29,058,150 
25,165,596 
20,733,516 



45,353,736 



14,956,241 
6,272,747 



3,606,117 
2,413,050 
1,747,731 
1,307,147 

995,000 



613,524 
861, 084 



747,859 
428,659 



266,453 

178,425 

191,980 



121,614 
82,813 



45,255 

379,702 



37,055,671 

4,540,152 
4,358,723 
4,026,495 
3,533,198 



1,617,219 



3,290,373 
1,563,137 



1,0m, 713 
772,176 
629,133 
509,787 

417,900 



294,492 
430, 542 



396,365 
235,762 



154,543 
107,055 
119,028 

77,833 
54,656 

40,420 

31,226 
265,792 



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



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 

Table 26 —INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Conllnued 



Returns with tax rate as marginal rate 



Number of 
returns 



Adjusted 
gross 
income 



Total tax 
base 



dottMt») 



Total 

income tax 

before 

credits 

f rhousand 
doiJ«r»J 



Tax base 

taxed at 

marginal 

rate 

(ThouMmrd 
doilmrt) 



Tax 

generated 

at marginal 

rate 

( T}lou »Mnii 
dolUri) 



Income tax after credits 



As a percent of — 



Adjusted 
gross 
income 



Total tax 
base 



Returns with an:/ tax generated 
at tax rate 



Number of 
returns 



Tax base 
taxed at 
tax rate 

rlTwuaand 
dollMra) 



Tax 

generated 

it tax rat« 

(Thouamid 

don*r3) 



SEPARATE HZTDHNS OF HUSBAHES AND 
WIVES AND RETURNS OF SINGLE PERSONS 



(1) 



(3) 



(8) 



(10) 



26,202,612 



80,570,009 



9,733,405 



9,609,517 



Returns with special tax 
computation^ 



Percent (returns with no tax 
base)^ 



Returns with taxable income, total . 



14 percent. 

15 percent. 

16 percent. 

17 percent. 

18 percent. 

19 percent. 

20 percent. 
22 percent. 
25 percent. 

27 percent. 

28 percent . 

31 percent. 

32 fercent. 

35 percent. . 

36 percent. 

39 percent.. 

40 percent. . 

41 percent. . 

42 percent.. 

43 percent. . 



45 percent 

46 percent 

48 percent 

50 percent 

50 percent (alternative tax 

computation returns with capital 
gains tax only) 

50 percent (alternative tax 
computation returns with capital 
gains tax and normal tax and 
surtax) 

52 percent 

53 percent 

55 percent 

56 percent 



58 percent. 

59 percent. 

60 percent. 

61 percent. 

62 percent. 



63 percent. 

64 percent. . 

66 percent. 

67 percent. 

68 percent. . 

69 percent. . 

70 percent. 



7,861,381 

18,067,007 

3, 187, 500 
2,310,534 
1,874,077 
1,687,918 



2,423,905 
816,863 



263,564 
109,416 
64,309 



34,238 



23,616 



10,701 
18,423 



12,935 
7,981 



4,211 
2,906 



1,670 
896 



433 
1,864 



1,264,940 

5,932,299 

73,372,773 

4,418,229 
4,463,964 
4,604,348 
5,023,967 

21,768,084 

15,436,951 
7,078,706 

2,923,128 

1,487,666 

1,012,865 

649,948 

510,904 



292,201 
583,380 



'1,856,174 



500,437 
371,040 



250,877 
187,826 
211,898 



152,564 
98,651 



60,343 
702,552 



887,990 



48,659,728 

783,665 
1,710,624 
2,328,181 
2,950,009 



11,744,045 
5,581,436 



2,350,418 

1,204,403 

849, 436 

531,157 

417,416 



239, 877 
477,644 



'1,496,248 



412,356 
306,155 



203,942 
152,441 
172,916 



124,174 
79,401 



48,925 
528,911 



238,534 



9,494,370 

110,960 
246, 170 
345,423 
451,744 



2,125,281 
1,094,594 



500,430 
277,063 
212,259 
143,941 

120,173 



77,670 
165,682 



28,877 



'728,039 

156,026 
123,821 

88,081 
68,250 
81,265 



61,097 
40,499 



26,407 
320, 806 



10,924,999 

781,210 
552,447 
449,663 
413, 595 



2,033,782 
668,042 



224,586 
97,967 
60,721 
31,700 

23,113 



10,486 
34,785 



32,699 
20,3(B 



U,643 
7,974 

11,551 



7,517 
3,991 



2,061 
231,094 



2,503,154 

109,370 
82, 867 
71,946 

70,311 



447,432 
167, Oil 



62,884 
31,350 
21,359 
12,363 

9,707 

7,300 

5,033 
17,392 

28,877 



259,834 

17,330 
11,445 

6,756 
4,785 
7,162 



4,311 
2,634 



2,392 



1,422 
161,766 



106,052 
234,712 
332,632 

440, 027 



2,U3,256 
1,037,564 



495,711 
273,324 
209,925 
141,850 

118,332 



76,751 
164,131 



'721, 389 

153,976 
121,718 



85,998 
67,491 

30, 312 



60,715 
39,928 



26,160 
317,441 



2.4 
5.3 
7.2 



13.7 
15.4 



17.0 
13.4 
20.1 
21.8 

23.2 



26.3 

28.1 



38.9 

30.8 
32.8 

34.3 
35.9 

37.9 



39.8 
40.5 



43.0 
45.2 



19.7 

13.5 
13.7 
14.3 
14.9 



18.0 
19.5 



21.1 
22.7 
24.7 
26.7 

28.3 



32.0 
34.4 



37.3 
39.8 



42.2 
44.3 

46.4 



48.9 

50.3 



53.5 
60.0 



274,227 

7,861,381 

18,067,007 

'18,066,853 
14,879,353 
12,568,819 
10,694,742 

9,006,824 

3,816,982 
1,393,077 

576,215 
312,651 
203,235 
138,926 

104,688 



65,503 
54,807 



20,876 



36,334 
23,449 



15,468 
11,257 

8,351 



5,634 
3,965 



2,297 
1,864 



48,659,723 

3,221,253 
6,837,116 
5,797,204 
4,917,097 



12,250,285 



4,319,926 
1,320,473 



849,851 
504,382 
338, 509 
241,009 

185,188 



120,032 
180,197 



173,491 
113,692 



79,243 
58,118 
67,895 



47,163 
34,632 



20,701 
277, 594 



9,535,799 

1,150,975 

1,025,567 

927, 553 

835,907 



1,060,334 
455,119 



237,953 
161,402 
121,863 
93,994 

77,779 



57,616 
90,099 



259,334 



91,950 
62, 531 



45,961 
34,871 
42,095 



30,134 
22,890 



14,284 
194, 316 



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



INDIVIDUAL/1965 • TAX COMPUTATION AND TAX RATES 

Table 26. —INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued 



69 



Returns with tax rata as marplnal rate 



Number of 
returns 



Adjusted 
gross 
Income 



Total tax 
base 



(IhnuuMid 



Total 

Income tax 

before 

credits 

fTTiou asid 



Tax base 

taxed at 

marginal 

rate 



Tax 
generated 
at marginal 

rate 

( Thauawid 



Income tax after credits 



rniouaaid 



Adjusted 
gross 
income 



Total tax 
base 



Returns with any tax generated 
at tax rate 



Number of 
returns 



Tax base 
taxed at 
tax rate 
(Thcuamid 
dollmra) 



Tax 
generated 
at tax rate 



RCTURNS OF HEAD OF HOUSEHOLD 
Total 



(1) 



(2) 



(7) 



(8) 



(9) 



(11) 



.Returns with special tax 
computation^ 



Percent (returns with no tax 
base)^ 



Returns with taxable lncc«ie, total. 



l-* percent., 

15 percent., 

16 percent. 

17 percent., 

18 percent., 

19 percent., 

20 percent. 
22 percent. 
25 percent. 

27 percent,, 

28 percent. 

31 percent. 

32 percent. 

35 percent. 

36 percent. 

39 percent. 
liO percent, 
-il percent. 
i2 percent. 
43 percent. 



A5 percent 

A6 percent 

48 percent 

50 percent 

50 percent (alternative tax 
computation returns with capital 
gains tax only) 



50 percent (alternative tax 
computation returns with capital 
gains tax and normal tax and 
surtax) 

52 percent 

53 percent 

55 percent 

56 percent 



58 percent. 

59 percent. 

60 percent. 

61 percent. 

62 percent. 

63 percent. 

64 percent. 

66 percent. 

67 percent. 

68 percent. 

69 percent. 

70 percent. 



1,887,912 



10,633,373 



6,106,419 



1,159,785 



1,366,072 



284,736 



215, 6L2 
1,644,621 
255,777 
289,614 
562,213 



324,411 

124,306 

37,472 

18,411 



9,902 
4,854 
3,657 
2,969 



1,713 
1,391 

1,675 

573 

1,394 

943 

369 



'1,702 
341 
543 
588 
124 

562 

156 



103 
90 
102 



380,724 
10,051,441 

756,756 
1,127,442 
2,973,453 



2,343,141 

1,165,308 

451,087 

267, 519 



164, 360 
96, 039 
79,238 
74,096 



46,728 
40,940 

55,246 

23,053 
54, 812 
48,025 
18,744 



'191,277 
18,315 
29,844 

37,518 



43,547 
14, 899 

11,189 
9,702 

10,670 
14,400 
15,127 
8,304 
5,692 



127,502 



5,978,917 
134,491 
435,703 

1,672,356 



,581,585 
843,620 
335,764 
202,979 



129,330 
74,285 
64,255 
58,057 



38,200 
33,559 



43,506 



'157,655 

14,885 

24,987 

30,996 

6,929 

36,059 
11,831 

8,603 
7,938 

9,214 
11,710 
12,504 
6,798 
4,404 

4,951 
21,156 



1,133,406 
18,991 
64,091 
267,273 



271,520 
153,734 
65,537 
42,407 



28,665 
17,683 
16,200 
15,267 



10,755 
9,736 



12,982 



17, 163 


5,511 


43,476 


14,110 


39,186 


14,311 


14,584 


5,208 



'74,003 

5,524 

9,482 

12,356 

2,327 

15,432 
5,320 

3,952 
3,719 

4,414 
5,802 
6,416 
3,540 
2,390 

2,771 
13,344 



134,147 
145,609 
545,549 



282,771 
96,774 
34,220 
16,706 



9,089 
4,531 
3,790 
2,858 



1,585 
1,259 

1,770 

621 
2,548 
2,006 

399 



55,595 

377 
1,008 
1,503 

122 

3,040 
458 

366 
176 

445 
531 
844 
470 
181 

230 
9,542 



284,738 
18,781 
23,293 
98,379 



56,554 
21,290 
8,555 
4,511 



2,818 
1,450 
1,326 
1,029 



634 
516 

761 

280 

1,172 

963 

199 



27,798 
196 
534 
881 
69 

1,753 
270 

223 

ice 

280 
340 

557 
315 
123 

158 
6, 580 



1,125,558 

18,500 

63,524 

255,954 



270,474 
153, 019 
55,285 
42,030 



28,470 
17,432 
15,955 
14,917 



10,354 
9,665 

12,924 

5,470 
13,924 
14,192 

5,162 



1,920 



'73,410 
5,426 
9,411 
12, 119 
2,795 

15,334 
5,292 

3,884 
3,673 

4,391 
5,712 
6,373 
3,620 
2,386 

2,624 
13,246 



2.4 
5.0 
8.9 



11.5 
13.1 
14.5 
15.7 



18.2 
20.1 
20.1 



22.2 
23.6 

23.4 

23.7 
25.4 
29.6 

27.5 



38.4 
29.6 

31.5 



35.2 
35.5 

34.7 
37.9 

41.2 
39.7 
42.1 
43.6 
41.9 

38.7 
49.5 



13.8 
13.8 
14.6 
15.9 



17.1 
18.1 
19.4 
20.7 



22.0 
23.5 
24.8 
25.7 



27.1 
28.8 

29.7 

31.9 
32.0 
36.2 
35.4 



45.6 
36.5 

37.7 
39.1 
40.4 

42.5 
44.7 

45.1 
46.3 

47.7 
43.8 
51.0 
53.3 
54.2 

53,0 
62.6 



27,575 

215,612 
^1,544,521 
1,644,605 
1,388,828 
1,099,214 



537,001 

212, 590 

88,284 

50,812 



32,401 
22,499 
17,644 
13,988 



11,019 
9,306 

7,915 

6,240 
5,666 
4,273 
3,330 



1,702 
2,961 
2,619 
2,075 
1,488 

1,354 
802 

545 
543 

449 
346 
255 
153 
107 

84 
60 



5,9-'3,917 
1,522,994 
1,244,849 
1,620,538 



707,950 
273,340 
135,333 
81,494 



54,071 
39,305 
31,750 
24,881 



20,182 
17,075 

14,236 

11,941 
19,617 
15,309 
5,312 



55,595 
5,603 
9,302 

10,539 
2,347 

12,560 
4,335 

3,623 
1,972 

3,212 
3,596 
3,909 
2,610 
1,861 

1,430 
12,422 



(12) 



1,135,339 
213,219 
199,176 
291,697 



141,590 
60, 135 
33,958 
22,003 



16,762 
12,737 
11,112 
8,957 



8,073 
7,001 

6,121 

5,374 
9,024 
7,348 
3,155 



1,926 



27,798 
2,916 
4,930 
5,797 
1,594 

7,343 
2,558 

2,210 
1,223 

2,023 
2,301 
2,580 
1,749 
1,266 

986 
8,696 



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

^Includes returns with income averaging, fiscal year returns, and prior-year delinquent returns whether or not they had any tax base. 

^Includes any calendar year and part year returns. 

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

*These returns are not included in the total because they already appear in the class which is their marginal normal tax and surtax rate. 

'This amount is not included in the total for the reason stated in footnote 4. 

NOTE: Detail may not add to total because of rounding. A dash (-) in this table means "Not applicable." 



Section 



4 



Taxpayers Age 65 
or Over: Retirement 
Income Credit 

CONTENTS 

A large proportion of the aged are nontaxable, 71 

Older taxpayers report relatively low income, 71 

Taxpayers with retirement income credit show a higher level of income than 
all aged taxpayers, 72 

Investment income important to all aged taxpayers particularly those with re- 
tirement income credit, 72 

Computation of retirement income credit, 73 

Text tables 

4.1 All returns, and returns with at least one age exemption; Numtier, per- 

cent distribution and average tax savings, by income size, 72 

4.2 Returns with retirement credit: Number, percent distribution and average 

credit, by income size, 72 

4.3 Selected sources of income for all returns, returns with at least one age 

exemption, and returns with retirement income credit, 73 

Charts 

4A Returns with and without age exemptions, 71 

4B Percentage distribution of sources of income, by type of return, 72 

Basic tables 

27 All returns with at least one taxpayer age 65 or over: Sources of income 

and tax items, by income size, 74 

28 Standard deduction returns with at least one taxpayer age 65 or over: 

Adjusted gross income and tax items, by income size, 77 

29 Itemized deduction returns with at least one taxpayer age 65 or over: 

Adjusted gross income and tax items, by income size, 78 

30 Returns with retirement income credit schedule: By method of computa- 

tion and by income size, 79 

31 Returns with retirement income credit: Sources of income and tax items, 

by income size, 80 



Returns with age exemptions constitute less than 10 
percent of all returns, and returns with retirement income 
credit only 2 percent. These returns are of particular 
interest, however, because they represent taxpayers who 
benefit from special provisions ofthetaxlaw. In general, 
older taxpayers are considered to have lower income and 
higher expenses (notably medical expenses) than persons 
under 65, and are therefore given special tax considera- 
tion. 

In 1965, the special tax treatment included an additional 
exemption of $600 for each taxpayer age 65 or over (which 
in turn led to a higher minimum standard deduction), 
more liberal deductions for medical and dental expenses 
than afforded other taxpayers, the exclusion of all or part 
of the gain on the sale of personal residences, and more 
liberal treatment of retirement income for the purpose of 
computing a retirement income credit. 

A LARGE PROPORTION OF THE AGED 
ARE NONTAXABLE 

In 1965, 47 percent of the returns with at least one age 
exemption were nontaxable, as compared to 18 percent of 



Chart 4A - Returns with and without 
Age Exemptions 



Returns with no 
lage exemptions 
61.4 million 

\ 




Returns witti at 
least one age 
exemption 
6. 2 million 



Taxable 
,3..'i Mllhon 



Nontaxaiile 
2,'> Million 



all other returns. In general, this resulted from the low 
level of income received by elderly taxpayers, as well as 
the special provisions of the tax law. 

Of the approximately 2.9 million nontaxable returns of 
the elderly, table 27 shows that 86 thousand had no ad- 
justed gross income, and another 2.4 million had no tax- 
able income after allowances for exemptions (including 
age exemptions) and personal deductions. Of the remain- 
ing 393 thousand returns, approximately 370 thousand had 
their tax liability wiped out by the retirement income 
credit, and the remaining 23 thousand became nontaxable 
after the application of credits other than that on retire- 
ment income. 



OLDER TAXPAYERS REPORT RELATIVELY 
LOW INCOME 

Table 4.1 shows the distribution by adjusted gross 
income class of returns filed by taxpayers age 65 and 
over. Close to half of these returns showed income 
under $3,000; whereas, for returns filed by all age groups, 
one-third fell in that class. However, it should be noted 
that the aged may also receive amounts of Social Security 
and Railroad Retirement Act benefits. These amounts are 
not included in a taxpayer's income subject to tax and are 
not reflected in these tables. 

The additional exemption reduces the taxable income of 
the aged, resulting in a corresponding reduction in taxes. 
The amount of the reduction depends upon the taxpayer's 
marginal tax rate. An estimate of tax savings for tax- 
payers in an income class can be calculated by multiplying 
the average amount of age exemptions by the marginal tax 
rate for the average taxable income in that income class. 
The calculation is performed separately for each of the 
tax rate schedules. Using this method of computation, 
table 4.1 shows that the average savings of $250 for 
elderly taxpayers with $10,000 or more of gross income 
is more than twice as great as the average tax savings 
for elderly taxpayers with income under $5,000. However, 



71 



72 



INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 



Table 4.1— ALL RETURNS AND RETURNS WITH AT LEAST ONE ACE EXEMPTION: 
NUMBER, PERCENT DISTRIBUTION, AND AVERAGE TAX SAVINGS FROM AGE 
EXEMPTIONS, BY ADJUSTED GROSS INCmE CLASSES 



Adjusted gross income classes 


All returns 


Returns with at least 
one age exemption 


Number 


Percent 


Number 


Percent 




(1) 


(2) 


(3) 


(4) 


Total 


67,596,300 


100.0 


6,149,876 


100.0 


Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 


21,211,025 
11,806,326 
23,473,737 
11,105,211 


31.4 
17.5 
34.7 
16.4 


2,906,032 

1,229,849 

1,290,839 

723,156 


47.3 
20.0 
21.0 
11.8 








Returns with at least one age exemption — Continued 


Adjusted gross income classes 


Average 
taxable 
income 


Average 

amount 

of age 

exemptions 

(CbllMrt) 


Average tax-savings from 
age exemptions^ 


Amount 
(Dollmrt} 


Percent of 

adjusted 

gross 

income 




(5) 


(6) 


(7) 


(8) 


Total 


3,236 


773 


135 


2.3 


Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 


103 
1,231 
3,705 

18,400 


765 
774 
773 
805 


109 
120 
146 
250 


7.1 
3.1 
2.1 







^Value of average amount of age exemptions, computed at marginal tax rate for 
average taxable income. This computation was carried out separately for returns using 
each tax rate schedule. 



1. Retirement income from pensions, annuities, 
dividends, interest, and gross rental income or 

2, $1,524 per taxpayer, reduced by amounts of 
earned income. 

The retirement income credit was also available to 
taxpayers under 65 on their pensions and annuity income 
from public retirement systems. However, of the 1,5 
million returns with retirement income credit filed, only 
124 thousand or 8 percent were filed by persons under 65, 

The 15 percent credit was a reduction from the 17 per- 
cent rate in 1964 and 20 percent rate prior to 1964. As a 
result, the amount of retirement income credit dropped in 
1965 for the second year ina row. The amount claimed in 
1965 was $168 million, $16 million less than in 1964 and 
$44 million less than the amount reported in 1963, 

INVESTMENT INCOME IMPORTANT TO ALL AGED 

TAXPAYERS PARTICULARLY THOSE WITH 

RETIREMENT INCOME CREDIT 

As shown in chart 4B, wages and salaries constituted 
81 percent of the income of all taxpayers, but only 34 



when average tax savings are considered as a percent- 
age of average income, the relative benefit is seen to be 
larger for taxpayers in the lower income classes, 

TAXPAYERS WITH RETIREMENT INCOME CREDIT 

SHOW A HIGHER LEVEL OF INCOME THAN ALL 

AGED TAXPAYERS 

In contrast to all returns and all returns with an age 
exemption, only 22 percent of the returns with retirement 
income credit had income under $3,000, As shown in table 
4,2, returns with retirement income credit were relatively 
heavily concentrated in the $3,000 under $5,000 income 
class. As in the case of returns with an age exemption, 
tax savings were directly related to size of income. The 
average retirement credit varied between $61 at the lower 
income levels to $145 at the higher levels. Relative sav- 
ings were inversely related to size of income, showing a 
range between 2.7percentatthelower level to 0.6 percent 
at the higher level. 

The purpose of the retirement income credit is to equal- 
ize, to a certain extent, the tax treatment afforded the 
elderly retired on Social Security or Railroad Retirement 
Act pensions, and that of taxpayers with other types of 
retirement income. As in the case of Social Security, 
benefits under the retirement income credit are decreased 
by amounts of earned income for taxpayers who have not 
yet reached the age of 72. In 1965, the credit for tax- 
payers age 65 or over was limited to 15 percent of the 
lesser of-- 

Table 4,2— RETURNS WITH RETIREMENT INCOME CREDIT: NUMBER, PERCENT 
DISTRIBUTION, AND AVERAGE CREDIT, BY ADJUSTED GROSS INCOME CLASSES 



Chart 4B - Percentage Distribution of Sources 
of Income, by Type of Return 



Adjusted gross income 
classes 


Number 


Percent 


Total 
credit 


Average 
credit 

(Ikll.r.) 


Credit as 

percent of 

adjusted 

gross 

income 




(1) 


(2) 


(3) 


(4) 


(5) 


Total 


1,501,287 


100.0 


168,305 


112 


1.4 


Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 


331,584 
477,960 
429,898 

261,845 


22.1 
31.8 
28.6 
17.4 


20,220 
49,973 
60,203 
37,909 


61 
105 

140 

145 


2.7 
2.7 
2.0 







All returns 




® 



Returns with age exemptions 



45.2 

u 



Returns with retirement income credit 




Sul. pro- 
prietorship 
and part- 
nership 
income^ 



annuity 
income 



Other 
income 
less 
adjust- 
ments 



■ lnclud<?s income loss loss from rental property, royalties, sales of capital assets, dividends, and Lnton^sl. 
^IncludeR incoinc less loss trom a business, ptofession. farm, or partnerslilp. 



INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 



73 



Table 4.3— SELECTED SOURCES OF INCOME FOR ALL RETURNS, 
RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER, AND 
RETURNS WITH RETIREMENT INCOME CREDIT 



Adjusted gross income less 
deficit 

Salaries and wages (gross) 

Business or profession net 

profit and net loss 

Farm net profit and net losS" 
Partnership net profit and 

net loss 

Sales of capital assets net 

gain and net loss 

Dividends in adjusted gross 

income 

Interest received 

Rents net income and net loss- 
Royalties net income and net 

loss 

Pensions and annuities 

All other sources, income and 

loss 

Adjustments^ 



All 
returns 



(Jhouaand 
doll»r»> 



(1) 



629,201,239 
347,150,062 

24,588,343 
3,364,909 

10,606,017 

10,180,858 

12,960,570 
11,296,048 
2,454,447 

621,361 
3,568,265 

5,553,852 
3,142,575 



Returns with at 

least one taxpayer 

age 65 or over 



Amount 
(Thoutand 



(2) 



36,U5,297 
li, 441, 218 

1,955,871 
375,661 

1,209,968 

3,413,819 

6,380,863 
4,670,752 
1,605,627 

244,759 
2,767,022 

1,216,576 

146,701 



income 
for all 
returns 



(3) 



8.4 
3.6 

8.0 

11.2 

11.4 
33.5 

49.2 
41.3 
65.4 

39.4 
77.5 

21.9 

4.7 



Returns with 

retirement income 

credit 



tThottumid 
doltart) 



(4) 



12,063,247 

1,540,727 

273,634 
57,163 

244,881 

1,498,350 

3,490,544 

2,041,510 

758,841 

134,869 
1,615,567 

431,177 

23,958 



income 
for all 
returns 



2.; 

14.- 

26. ■ 
18.] 
30.' 

21.- 
45.; 



'includes sick pay exclusion, moving expense deduction, employee business expense 
deduction, and self-employed pension deduction. 



percent of the income of elderly taxpayers and 13 percent 
of the income of those claiming the retirement income 
credit. Investment income constitutednearly one-half the 
income of all elderly taxpayers and nearly two-thirds the 
income of taxpayers with retirement income credit. 
Although taxpayers age 65 and over accounted for only 
8.4 percent of total adjusted gross income for all returns, 
table 4.3 shows that they accounted for a large proportion 
of the following kinds of income: pensions and annuities 
(77.5 percent), net rents (65.4 percent), dividends (49.2 
percent), and interest (41.3 percent). Returns with re- 
tirement income credit, with only 2.8 percent of total 
adjusted gross income, had 45.3 percent of total income 
from pensions and annuities, 30.9 percent of the rents, 
and 26.9 percent of the dividends. 



COMPUTATION OF RETIREMENT INCOME CREDIT 

To be eligible for a credit on retirement income, a 
taxpayer must have had earned income of more than $600 
in each of any 10 years prior to the current year. If a 
husband and a wife, both of whom are 65 or over, file 
a joint return, they are eligible for an alternative com- 
putation. Under the general rule, as mentioned above, the 
base of the retirement income credit is limited to $1,524 
per taxpayer. Under the alternative computation, the 
amounts of retirement income accruing to the husband 
and the wife are pooled, and the upper limit of the base 
becomes $2,286. 

Of the 1.5 million returns with the retirement income 
credit, table 30 shows that 98 percent had a supporting 
schedule B outlining the credit computation. These re- 
turns were divided between the 1.4 million having the 
regular computation (labeled as "general rule" in the 
table) and less than 0.1 million having the alternative 
method computation. The average credit of the latter 
group ($121) was slightly greater than that for the former 
group ($111). 

Almost 258 thousand (or 19 percent) of the 1.3 million 
returns with the "general rule" computation were filed 
by taxpayers also eligible for the alternative method 
(i.e., husband and wife filed jointly and both were age 65 
or over). Presumably, most of these taxpayers chose 
the "general rule" method because it afforded a larger 
credit, the average for the 258 thousand returns being 
$144. This would occur, for instance, where both spouses 
had retirement income so that the sum of their separate 
bases for the credit exceeded the maximum base ($2,286) 
under the alternative method. 

The tentative credit under both methods of computation 
(excluding returns with no Schedule B attached) totaled 
$198 million. Since the retirement income credit could 
not exceed the income tax reduced by certain other cred- 
its, the actual credit was $33 million lower than the 
tentative credit. 



269-348 O - 67 - 6 



74 INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 

Table 27. —RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER — SOURCES OF INCOME AND LOSS. EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS BY ADJUSTED 

GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 

retiirns 



Number of 
exemptions 



Adjusted 
gross 
income 

(ThouMand 
ijfllara) 



Salaries aiid wages 
(gross) 



Business or profession 



Number of 
returns 



Net profit 



(Thouaend 
do ilmrs) 



Number of 
returns 



Amount 

(Thouatr^d 



Number of 
retiiriis 



Amount 

( Thoutand 



Met profit 



Number of 
returris 



AjiiC'Unt 
( Thousand 



Number of 
returns 



Arao 111 it 
(Thousand 



(1) 



(2) 



(4) 



(6) 



(7) 



(3) 



(10) 



(11) 



(12) 



(13) 



Grand total 

Taxable returns , total 

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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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

Nontaxable returns, total.... 
No adjusted gorss income... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or iiore 

Returns under $5,000 

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



6,149,876 



•36,135,297 



2,828,285 



2,180,444 



03,142 



361,780 



277,194 



3,290,127 



9,674,795 



30,987,536 



1,866,264 



11,202,565 



340,686 



5,0.19 



136,320 



470, 903 



51,738 



131,1X7 



93,532 
335,421 
450,394 
459,343 

377,735 
320,128 
229,351 
177,366 
129,446 

346,197 
136,721 
180,431 
39,565 
13,684 

512 
251 



187, IM 

761,792 

1,216,653 

1,337,244 

1,147,535 
993,697 

718,406 
554,500 
413,456 
1,114,048 
442,663 
602,862 
135,052 
47,154 

1,727 
842 



167,796 

841,340 

1,576,562 

2,068,321 

2,067,324 
2,067,446 
1,712,365 
1,502,227 
1,225,913 
4,180,309 
2,351,125 
5,346,125 
2,675,699 
2,327,935 

343,010 
534,039 



37,209 
156,356 
243,419 
263,085 

235,053 
2U,736 
146, 586 
112,805 
83,896 

201,072 

65,508 

32,430 

19,914 

6,783 

270 
142 



53,775 
318,343 
679,181 
961,907 

1,053,467 

1,137,734 
901,080 
752,970 
607,714 

1,802,926 
726,181 

1,282,969 
584,996 
313,907 

16,666 
8,749 



4,641 
24,730 
39,365 
37,351 

36,057 
27,315 
24,200 
21,563 
14,353 

46,106 
24,185 
32,988 
5,670 
1,551 

38 
23 



5,754 
36,799 
84,757 
95,614 

110,100 

89,273 

89,422 

89,911 

66,311 

289,819 

223,076 

488,892 

164,659 

67,817 

1,541 
4,169 



(•) 
2,030 
2,610 
4,061 

2,906 
2,175 
4,206 

2,788 

5,563 
2,999 
4,990 
1,234 
780 

49 



(•) 
1,956 
2,395 
1,956 

2,619 
1,171 
5,938 

4,465 

11,617 
7,584 
17,171 
11,499 
17,726 

2,115 

5,941 



7,442 
15,292 
20,937 
20,932 

12,327 

11,457 

8,393 

6,671 

5,177 

13,855 
6,316 
6,073 
1,059 
367 

14 



8,481 
22,740 
35,781 
49,854 

34,147 
37,225 
32,536 
28,927 
25,483 

63,175 
43,560 
63,078 
13,651 
6,782 

257 

226 



(♦) 
3,563 
6,836 
7,106 

5,928 
5,018 
3,051 
2,175 
2,030. 

5,040 
2,959 
4,934 
1,478 
938 

c4 



(«) 
2,272 
5,113 
8,479 

6, OX 
7,485 
3,606 
1,955 
5,717 

13,256 

7,511 
24,591 
20,450 
18,536 

2,863 
2,122 



2,359,751 



8,594,350 



'5,147,762 



146,148 



85,569 

230,524 
299,691 
1,222,918 
638,327 
237,224 
82,890 
62,603 



258,305 

635,743 
824, 585 
3,407,950 
2,107,516 
329,496 
306,922 
223,833 



^213,785 

79,867 
243,738 
1,796,990 
1,550,213 
809,872 
368,236 
512,631 



10, 296 

72,396 
97,469 
438,715 
221,056 
78,586 
27,973 
15,524 



38, 671 
25,022 
63,044 
467,057 
367,945 
155,740 
63,820 
57,354 



2,399 

32,357 
45,488 
96,871 
55,359 
17,308 
7,233 
5,285 



2,972 

L2,328 
27,476 
89,762 
75,902 
27,738 
14,794 
21,559 



25,642 

5,708 
4,003 
8,833 
6,073 
3,329 
1,885 
811 



93,223 

3,649 
2,672 
6,704 
6,575 
6,259 
2,893 
7,559 



(•) 

42,985 
49,592 
86,317 
31,749 
9,767 
2,175 
2,149 



(•) 

12,678 
28,122 
70,395 
40,860 
16,754 
5,665 
7,331 



35,076 

18,544 
10,151 
20,644 
9,698 
3,803 
2,081 
2,300 



84,363 

U,762 
6,109 

14,249 
9,971 
3,618 
2,537 

13,539 



4,135,881 

1,290,839 

723,156 



11,873,370 
4,033,846 
2,361,930 



9,289,150 
8,921,586 
17,924,561 



1,646,566 
804,413 
377,306 



3,194,505 
4,497,120 
4,749,593 



363,651 
128,401 
110,933 



473,896 

460,905 

1,245,643 



64,610 
12,660 
15,872 



129,168 
15,739 
79,666 



287,915 
45,915 
27,950 



291,477 
163,571 
197,807 



118,084 
20,170 
15,764 



149, 531 
27,823 
99,840 



Partnership 



Adjusted gross income classes 



Number of 
returns 



Amount 

f Thousand 



Number of 
returns 



Amount 
( Thou land 



Sales of capital assets 



Net gain 



Number of 
returns 



Amount 

CTTiouiond 



Number of 
returns 



Amount 

(Thouamid 
dollan) 



Ordinary gain from 

sales of depreciable 

property 



Number of 
returns 



Amount 

(Thtxi%m\d 



Sales of property other than 
capital assets 



Net gain 



Number of 
returns 



Amount 
(Thtiutmd 



Number of 
returns 



Amount 
( Thousand 



(It.) 



(231 



(2t.) 



Grand total 

Taxable returns , total 

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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000... 

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

Nontaxable returns , total . . . 

No adjusted gross income.. 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



3,540,220 



188,758 



156,' 



957,618 



126,297 



84,276 



11,4U 



1,885 
4,578 
10,901 
10,585 

10,730 

13,443 

11,703 

6,543 

5,904 

21,602 
14,246 
31,774 
9,401 
3,296 

109 
39 



2,571 

8,048 

21,981 

17,907 

29,941 
41,772 
43,789 
20,886 
27,591 

117,428 
105,433 
407,222 
249,485 
177,327 

12,800 
8,474 



3,666 

3,003 



1,793 
4,410 
1,944 
1,139 



3,620 
1,164 



2,216 
13,527 
12,967 
15,087 

3,959 
5,629 



16,802 
49,397 
92,760 
96,553 

90,587 
85,256 
52,897 
60,867 
45,191 

140,217 
73,174 

113,597 
28,565 
11,054 

472 
229 



7,924 
24,138 
63,241 
93,991 

89,478 
U0,377 

76,757 
109,842 

83,526 

312,779 
246,417 
600, 506 
393,479 
558,239 

143,702 
299,943 



(•) 
5,349 
8,140 

10,490 

10,007 
14,155 
10,400 
5,054 
4,846 

21,116 

10,904 

13,343 

4,611 

1,397 

17 
16 



(«) 
2,767 
5,143 
5,332 

7,187 
9,817 
7,136 
2,686 
2,596 

14,844 
7,561 

13,354 
3,726 

1,145 



3,631 



3,733 
3,646 



4,792 
2,166 
2,724 



1,512 
2,385 

1,738 

4,720 
3,005 
3,196 
1,797 
1,371 

71 



1,366 
136 



1,226 
261 




1,898 
965 
1,808 
2,010 
2,234 

344 



53,765 



20,495 



81,753 



466,402 



(») 

2,631 
5,731 
20,853 
12,801 
4,226 
4,102 
2,518 



(') 

967 
3,486 

22,493 

17,385 
7,389 
7,445 

13,478 



5,948 
3,957 
4,039 
5,053 
1,496 



51,954 

3,158 
3,375 

9,535 

13,731 



17,522 

24,352 

37,248 

163,121 

109,296 

71,038 
22,090 
21,735 



23,480 

10,553 
13,638 
65,224 
66,972 
50,416 
18,321 
72,276 



8,277 

6,089 
4,764 
15,012 
12,824 
8,886 
3,438 
3,170 



5,537 

3,585 
3,830 
10,820 
7,679 
6,023 
2,354 
2,293 



(•) 



(*) 



8,208 



I 2,5 



1,617 



79,195 
50,005 
81,308 



111,777 
169,823 
,085,802 



24,425 

9,325 

13,285 



72,129 
23,279 
62,026 



700,181 
353,159 
370,683 



442,899 

506,034 

2,591,287 



84,721 
47,030 
57,007 



54,029 
31,154 
41,218 



10,549 

9,497 

U,386 



4,344 

5,679 

14,595 



6,948 
2,051 
3,230 



2,347 
1,571 
10,644 



8,267 
2,118 
4,144 



10,835 

405 

9,676 



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



INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 



75 



Table 27.— RETURNS WITH AT LEAST ONE TAXPAYER AGE 


65 OR OVER— SOURCES OF INCOME 
CROSS INCOME CLASSES — 


AND LOSS 
Continued 


EXEMPTIONS, 


TAXABLE INCOME 


.AND 


TAX 


ITEMS 




BY ADJUSTED 




Dividends in adjusted 
gross income 


Interest received 


Pensions and 

annuities (taxable 

portion) 


Rents 


Royalties 


Adjusted gross income 
classes 


Net Income 


Net loos 


Net income 


Net loBB 


Number of 
returns 


Ajnount 
dollmtm) 


Number of 
returns 


Amount 

(Thouatnd 
doIUf) 


Himiber of 
returns 


Amount 
r7>KM,«id 
doltart) 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


Number of 
returns 


Amount 
(Thouaand 
dollara} 


Number of 
returns 


Amount 
(Thoaaaitd 


Number of 
returns 


Amount 
fThoufand 
dollara) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 




1,855,311 


6,330,363 


4,554,608 


4,670,752 


1,467,172 


2,767,022 


1,297,248 


1,795,7U 


266,215 


190,084 


163,232 


258,1U 


4,854 


13,352 






Taxable returns, total 


1,283,502 


5,353,177 


2,612,30i 


3,403,329 


773,816 


1,757,927 


624,4X 


1,236,945 


149,213 


96,730 


92,162 


216,266 


4,068 


11,825 




19,706 
90,734 
116,701 
132,913 

117,338 

U0,562 

83,515 

70,188 

61,335 

185,325 
95,511 

148,858 
36,406 
13,159 

502 
249 


14,319 
76,707 
111,361 
167,147 

177,603 
178,095 
168,833 
175,121 
139,965 

610,649 
463,599 

1,330,509 
376,113 
975,108 

149,867 
192,681 


64,427 
237,991 
332,100 
339,530 

287,833 
249,321 
185,291 
142,676 
113,902 

310,713 
123,003 
169, 511 
37,482 
12,807 

476 
231 


38,706 
163,859 
267,063 
294,177 

253,469 
248,238 
184,718 
177,920 
U9,559 

490,510 
281,520 
530,920 
197,947 
116,055 

9,577 
9,591 


14,937 

81,935 

U0,742 

123,441 

80,544 
80,278 
44,213 
38,761 
29,638 

79,641 

32,696 

44,557 

3,973 

3,223 

131 
56 


16,579 
119,883 
195,054 
243,532 

185,608 
152,225 
116,918 
74,143 
73,014 

223,791 
103,900 
176,778 
48,344 
26,263 

1,199 
696 


15,124 
54,680 
76,903 
80,178 

70,858 
44,267 
44,418 
35, 553 
26,258 

76,432 
33,909 
51,153 

10,318 
3,706 

UO 

62 


12,732 

54,173 

, 81,4(K 

102,405 

104,111 

59,128 

38,407 

51,013 

42,821 

183,566 

108,386 

230,716 

78,476 

37,329 

1,236 
987 


(») 

12,236 
14,646 
17,735 

18,335 
U,629 
13,344 
9,973 
4,828 

17,697 
9,347 

11,347 
2,961 

1,320 

90 
37 


(•) 
3,812 
5,545 
5,542 

7,615 
9,050 
5,113 
4,113 
2,997 

U,221 
7,555 

15,987 
7,221 
6,621 

994 
688 


(•) 
6,587 
4,376 
U,781 

7,912 
4,453 
5,261 
5,266 
4,676 

12,990 
7,798 

13,981 
3,991 

1,737 

72 
33 


(.) 
3,754 
2,634 "1 
9,626 

8,898 

7,869 
9,448 

23,128 J 
16,135 (•) 
46,491 609 
23,403 270 
30,715 218 

5,957 13 
4,730 10 




$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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000.... 

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


1,060 

(«) 
1,004 
4,191 
2,925 
658 






Nontaxable returns, total 


571,809 


522,689 


1,942,304 


1,266,922 


693,358 


1,009,097 


672,812 


558,764 


117,004 


93,353 


71,070 


41,846 


(•) 


(•) 


Ho adjusted gross income... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


10,060 

14,861 
29,099 
214,717 
153,299 
83,691 
26,393 
34,184 


9,372 
3,720 
9,363 

100,744 
101,186 
104,489 
44,294 
149,521 


39,947 

102,515 
157,669 
339,217 
492,016 
190, 674 
69,091 
51,175 


23,562 

25,345 
53,765 
465,508 
351,579 
175,U3 
75, 591 
96,459 


2,048 

10,710 
25,943 
263,167 
228,870 
95,689 
41,250 
25,631 


1,953 

4,923 
15,367 
257,338 
350,826 
193,561 
111,480 
72,649 


12,825 

40,694 
75,785 
286,201 
167,920 
48,775 
24,764 
15,848 


10,357 

12,726 
40,791 
204,616 
151,267 
69,162 
31,464 
38,331 


19,218 

13,075 
11,971 
32,402 
20,573 
14,689 
(«) 
2,798 


36,419 

8,238 

3,926 
10,942 
15,449 

8,337 
(«) 

7,733 


2,415 

6,253 
5,614 
23,940 
18,914 
7,968 
3,423 
2,533 


1,587 

2,296 
1,226 
11,373 
10,020 
5,770 
1,146 
8,428 


> (•) 


(•) 






Returns under $5,000 

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


897,679 
473,420 
484,212 


743,200 

905,592 

4,732,071 


2,865,177 

1,025,198 

664,233 


1,934,269 
1,076,245 
1,660,233 


998,733 
297,640 
170,799 


1,511,495 
671,772 
583,755 


383,850 
235,495 
177,903 


771,153 
378,516 
646,042 


160, 510 
62,531 
43,174 


101,175 
34,020 
54,889 


92,523 
29,485 
41,224 


50,519 
42,853 
164,739 


(-) 
{«) 
1,793 


(•) 

(•) 

U,636 




Other 
sources 

(Thotiamtd 
<k,Llatt) 


Adjustments 


Total 
deductions 

(Thoiiamjd 
dalltrt) 


Exemptions 

(Thousand 
dollar.) 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 
credits 

(Thooaand 
^llara) 


Tax credits 


Adjusted gross income 


Number of 
returns 


Amount 

(Theuttrtd 
dollars) 


Number of 
returns 


Amount 

(Thoitaend 
dollars} 


Retirement income 


Investment income 


classes 


Number of 

returns 


Amount 
(Thouaand 
ckillaraj 


Number of 
returns 


Amount 
(Thoaamyd 
dollara) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(43) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


1,197,862 


138,486 


146,701 


7,859,115 


10,961,475 


2,466,712 


3,683,163 


19,900,611 


5,128,390 


1,378,391 


149,351 


147,124 


24,229 


Taxable returns , total 


1,007,026 


U4,202 


109,037 


5,544,133 


5,804,865 


_ 


3,290,127 


19,639,023 


5,090,000 


1,003,520 


115,994 


130,567 


19,997 




8,9U 
(•) 

58,080 
60,731 

49,790 
45,947 
37,781 
32,253 
30,374 

125,553 
75,251 
234,267 
105, 039 
82,969 

11,363 
19,457 


3,459 
8,745 
11,023 

13,669 
8,802 

11,231 
7,565 
6,462 

22,871 
8,506 
9,287 
1,936 
571 

16 
9 


3,612 

4,700 
7,692 

6,319 
7,964 
6,575 
6,459 
7,607 

20,971 
12,400 
17,080 
4,878 
2,016 

282 
32 


38,394 
184,305 
318,317 
400,725 

394,510 
379,393 
301,513 
266,250 
204,587 

710,685 
381,558 
865,794 
451,722 
463,645 

77,517 
105,223 


112,300 
457,030 
729,983 
802,340 

688,514 
596,213 
431,037 
332,696 
248,070 

663,429 
265,616 

361,717 
81,031 
28,293 

1,036 
505 


- 


93,532 
335,421 
450,394 
459,343 

377,735 
320,123 
229,351 
177,366 
129,446 

346,197 

136,721 

180,431 

39,565 

13,684 

512 

251 


17,128 
200,093 
528,509 
365,248 

984,293 

1,091,835 

979,308 

903,277 

773,252 

2,801,229 

1,703,981 

4,118,638 

2,142,959 

1,836,008 

264,454 
428,311 


2,551 

28,824 

79,035 

132,876 

154,625 
175,137 
161,251 
153,915 
134,697 

516,605 
353,260 
1,089,807 
812,330 
908,964 

148,220 
237,853 


8,082 

98,822 

136,410 

154,688 

110,928 
89,766 
65,538 
50,173 
43,439 

113,294 
48,815 
64,886 
13,485 
4,943 

165 
86 


176 

5,376 

12,238 

15,979 

13,418 

11,904 

9,064 

7,231 

5,311 

15,901 
7,003 
9,106 
2,035 
713 

26 
13 


(•) 

4,598 
10,232 

8,833 

9,157 
10,432 
8,514 
6,551 
5,002 

18,746 
11,611 
24,096 
3,005 
3,513 

172 
102 


(•) 








503 




604 




799 








633 




613 


$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

4500,000 under $1,000,000... 


630 

2,572 
1,763 
4,760 
2,839 
2,258 

362 
398 






Nontaxable returns, total 


190,836 


24,282 


37,6il 


2,314,978 


5,156,610 


2,466,712 


393,037 


261,589 


38,392 


374,871 


33,360 


16,557 


4,232 


No adjusted gross income 


'37,654 

^445 
8,047 
92,618 
63,7a 
32,635 
11,896 
19,968 


(•) 
> 9,547 
6,399 
6,651 


(•) 
9,008 
3,916 
4,682 


106,197 
142,517 
682,607 
512,942 
326,430 
151,330 
392,955 


155,066 

381,426 
494,730 
2,(K4,752 
1,264,493 
497,692 
184,150 
134,301 


85,569 

230,524 
299,691 
1,152,717 
511,833 
129,734 
28,919 
27,676 


70,201 

126,494 

107,440 

53,971 

34,931 


12,887 
6S,ai2 
67,507 
52,542 
60,611 


1,847 
9,675 
9,756 
7,478 
9,636 


68,456 
122,703 
101,599 
5 2,520 
29,593 


1,301 
9,387 
9,473 
7,140 
5,559 


(•) 
2,610 
3,998 
1,595 
7,416 


- 








(•) 




196 




208 




334 


$5,000 or more 


3,463 




327,345 
211,226 

659,291 


46,576 
48,536 

43,374 


52,733 
36,159 
57,809 


2,863,764 
1,761,363 
3,233,988 


7,124,009 
2,420,308 
1,417,158 




1,696,845 

1,267,347 

713,971 










33.758 


1,986 


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


23,49 
4,13 


1 
5 


4,732,451 
13,306,204 


786,842 
4,069,506 


388,562 
246,549 


52,381 
34,901 




46,297 
67,069 


5,591 
16,652 



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



76 INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 

Table 27.— RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER— SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS. BY ADJUSTED 

GROSS INCOME CLASSES— Continued 



Adjusted gross Income classes 



Tax credits — Continued 



Foreign taxes 



Number of 
returns 



Amount 

(Thautmtd 



Number of 
returns 



(Thouawtd 
doll»raJ__ 



Income tax 
after 

credits 

(Thoumand 
dollar*) 



Tax from recomputed 

prior year investment 

credit 



Number of 

returns 



( Thouamid 
dollara) 



Self- employment tax 



Number of 
returns 



( Thautard 
dotlarm) 



Tax withheld 



Number of 
returns 



Amount 

(Thouaand 



(55) 



(56) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



Grand total 

Taxable returns, total 

Under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000... 

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

Nontaxable returns, total... 

No adjusted gross income.. 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



36,908 



10,981 



34,017 



3,190 



106,613 



2,404,608 



10,281 



29,008 



3,077 



464,739 



84,106 



1,753,605 



4,702 



7,729 



3,429 

10,608 

5,388 

3,375 

173 
93 



467 
1,464 
1,807 
3,787 

874 
1,091 



6,16J 

3,365 
5,976 
2,357 
1,196 

50 
28 



270 
475 
358 
430 



2,354 

23,343 

65,687 

116,135 

140,235 
162,002 
151,497 
145,674 
128,212 

497,683 
343,758 
1,074,010 
805,350 
901,708 

146,920 
236,037 



2,900 



2,295 

1,236 

2,543 

886 

505 

36 
22 



325 
206 
587 
300 
262 

25 
48 



9,970 
34,043 
53,963 
49,727 

47,164 
40,179 
33,460 
24,155 
20,149 

59,928 
31,294 
48,089 
9,422 
3,063 

91 
42 



739 
3,091 
6,767 
7,820 

8,312 
7,2n 
6,288 
4,607 
4,241 

12,895 
7,496 

U,560 

2,227 

818 

22 



31,467 
131,845 
217,214 
349,755 

221,360 
206,588 
143,065 
109,222 
81,912 

193,830 

62,046 

78,528 

19,247 

6,624 

263 
140 



3,894 
23,744 
59,515 
96,405 

103,548 
126,498 
103,468 
89,407 
75,949 

229,400 

99,096 

212,054 

122,289 

66,834 

3,161 
2,449 



(•) 



(•) 



5,010 



22,507 



651,004 



(«) 



(*) 



4,220 

21,147 
o2,328 
( 138,407 
69,369 
24,011 
3,929 
7,426 



410 

658 
2,489 
3,040 
5,826 
2,536 
1,267 
1,281 



6,347 

61,331 
72,371 
279,780 
142,817 
58,310 
17,330 
U,718 



4,117 

1,490 
3,554 
21,424 
17,555 
9,354 
4,137 
4,482 



6,027 
(•) 
27,060 



245 
(•) 

10,367 



10,645 

6,516 

16,856 



737 

382 

2,071 



207,518 

727,620 

4,005,4&i 



2,550 
2,465 
7,546 



227 

266 

1,760 



476,115 
171,689 
152,773 



39,643 
31,766 
35,204 



1,269,567 
773,524 
361,517 



245,139 
506,964 
736,671 



Adjusted gross income classe: 



Payments on 1965 
declaration 



Number of 
returns 



(Thoutand 
datlara) 



Tax due at time 
of filing 



Number of 
returns 



(Thotimmd 



Overpayment 



Number of 
returns 



( Thousard 
doi/ar.J 



Cash requested 



Number of 
returns 



Amount 
(Thouimd 
dollar!) 



Number of 
returns 



(Thouaand 
dollara) 



Credit on 1966 tax 



Number of 
returns 



(Thouaaaid 
dottara) 



Grand total . 



Taxable returns, total. 



Under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $b,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000... 

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



Nontaxable returns, total.. 
No adjusted gross income. 
Under $600. 



$600 under $1,000.. . 
$1,000 under $2,000. 
$2,000 under $3,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 
$5,000 or more 



Returns under $5,000 

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



(67) 



(69) 



(70) 



(71) 



(76) 



(77) 



1,225,238 



2,816,250 



2,042,475 



1,269,616 



2,272,969 



1,294 



413,308 



201,631 



1,746,185 



430,492 



241,941 



1,206 



360, 610 



187,348 



2,776 
33,011 
30,136 
99,590 

102,657 
95,950 
80,072 
71,991 
50,000 

191,160 

101,00. 

153,364 

37,240 

13,269 

505 
241 



318 

5,303 

17,668 

29,383 

41,001 
41,513 
46,839 
47,381 
41,920 

222,332 
191,376 
708,940 
541,575 
627,593 

92,854 
126,927 



62,198 
202,842 
230,895 
208,793 

165,546 
142,779 
105,097 
88,345 
72,837 

210,973 
93,764 

121,778 
28,962 
10,728 

437 
211 



2,160 
14,060 
27,701 
36,936 

35,171 
34,977 
34,240 
32,366 
26,650 

106,093 
35,987 
240,528 
180,358 
230,994 

53,188 
109,742 



30,059 
132,578 
217,955 
249,225 

211,382 
177,349 
124,109 
39,021 
56,608 

134,447 

42,772 

58,637 

10,581 

2,953 

74 



3,280 
16,649 
32,431 
39,234 

36,158 
33,780 
26,593 
18,823 
12,052 

46,950 
25,010 
75,272 
36,298 
22,700 

2,239 

3,023 



27,926 
121,589 
133,529 
214,093 

130,625 
152,585 
100,643 
69,443 
41,833 

78,546 
16,226 

15,207 

2,021 

423 

13 
11 



3,155 
15,293 
29,163 
33,601 

29,702 
27,973 
19,912 
13,782 
3,724 

21,490 
7,182 

18,808 
7,715 
3,617 

438 

1,381 



4,563 



1,102 
(«) 
237 



211 
(•) 
113 



(•) 

12,749 
29,628 
36,664 

34,635 
31,303 
26,450 
22,190 
16,014 

60,437 

29,216 

46,972 

9,340 

2,632 

66 



(») 
1,357 
3,107 
5,450 

6,339 
5,745 
6,511 
4,876 
3,328 

25,249 

17,308 
56,350 
28, 583 
19,077 

1,301 
1,642 



107,167 



32,329 



18,465 



735,150 



94,736 



(*) 



(•) 



5,630 

7,377 

6,060 

19,898 

23,052 

17,795 
10,605 
16,750 



2,348 
1,420 
811 
3,423 
5,306 
3,776 
3,590 
11,655 



3,780 

19,632 

60,293 

126,366 

57,685 

18,123 
6,028 
4,380 



322 

619 
2,376 
7,156 
4,624 

1,760 
893 
715 



11, 521 

£8,563 

77,046 

293,311 

159,841 

72,273 
26,177 
26,448 



6,877 
2,850 
4,253 
23,937 
21,592 
12,365 
7,299 
15, 563 



9,131 
66,885 
73,835 
232,874 
150,121 
65,073 
20,683 
20,276 



5,754 

2,652 
3,833 

22,680 
19,393 
10,945 
5,392 
9,711 



! (.) 



(«) 



2,9C4 

(•) 
3,362 

u,ca7 

12,936 
7,654 
6,297 
6,705 



1,123 

(») 

420 
1,257 
2,198 
1,415 
1,822 
5,852 



305,979 
414,543 
504,716 



74,345 

224,776 

2,517,129 



996,639 
578,439 
467,X7 



98,607 

164,024 

1,006,985 



1,338,543 
681,706 
252,715 



170,765 
136,134 
213,327 



1,220,744 
563,462 
114,395 



151,860 

106,016 

64,424 



(♦) 
(*) 
1,443 



(•) 
(*) 
350 



127,312 
135,802 
150,194 



13,471 

29,609 

153,551 



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

(•) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Adjusted gross income less deficit. 

^Deficit. 

^Negative "Other sources." 

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



INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 



77 






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y. 






tn 




tn 


m 


a 




c> 


or. 




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^ 








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1 ss 



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o w -o o 



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INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 



79 



Table 30.— RETURNS WITH RETIREMENT INCOME: 



NLTMBER OF RETURNS, BASE OF TENTATIVE CREDIT, TENTATIVE CREDIT. AND AMOUNT OF CREDIT. BY METHOD 
OF COMPUTATION AND BY ADJUSTED CROSS INCOME CLASSES 



Adjusted gross Income classes 



All returns with retirement income credit 



Humber of 

returns 



Amount of 
credit 



(Thouaar 
dollar! 



Returns vrf.th no 
Schedule B attached 



Number of 
returns 



(ThouaM\d 
dollafM) 



Returns with Schedule B attached 



Number of 
returns 



f7>K.O.. 

doilai 



Tentative 
credit 



Actual 
amoiint of 
credit 



(Thotitwtd 
dallara) 



Taxpayer ualng the general rule i 
computation 



Number of 
retume 



Base of 
credit 



(Thouaard 
Ofliora) 



Tentative 
credit 



Cnwuatnd 
<k>ll»Ta) 



Actual 

amount of 
credit 

(Thouaard 
dollara) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10, 000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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

Nontaxable returns, total.,., 

No adjusted gross income... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



l,50a,287 
1,099,191 

10,801 
110,067 
150,441 
166,887 

119,358 

100,853 

75,086 

54,729 

50,051 

123,405 

51,551 

67,052 

13,657 

5,001 

166 

36 

402,095 



80,888 

129,828 

106,351 

54,281 

30,747 

809, 54i 
429,898 
261,845 



168,305 
131,862 

289 
7,004 
14,345 
17,923 

15,085 
13,796 
10,909 
7,789 
7,037 

17,863 

7,523 

9,477 

2,061 

722 

26 

U 

36,444 



2,429 

10,498 

10,178 

7,527 

5,812 

70,193 
60,203 

37,909 



26,377 
19,174 

5,364 

3,303 

5,123 



2,595 
760 

1,645 
291 

90 



7,201 

(«) 
3,919 
1,376 

13,763 

7,179 
5,435 



3,188 
2,122 



569 
377 



330 
99 

190 
40 

13 

1 

(M 

1,068 



(») 

462 

555 

1,376 
971 
841 



1,474,910 
1,080,017 

10,656 
107,272 
148,018 
164,313 

118,628 
'■ 98,424 
\ 74,151 
, 54,439 
I 48,581 

120,810 
50,791 
65,408 
13,366 
4,911 
164 
35 

394,894 



(•) 

76,995 
127,650 
104,754 

54,136 

29,371 

795,782 
422,718 
256,410 



1,325,354 
863,803 

1,922 
44,942 
94,195 
118,240 

100,844 
91,177 
72,165 
51,974 
46,133 

116,812 

49,604 

62,067 

13,438 

5,018 

181 

91 

457,052 



(•) 

58,008 
130,771 
129,026 

87,121 

51,085 

665,266 

412, J33 
248,255 



198,289 
129,911 

285 

6,707 

14,078 

17,634 

15,032 

13,639 

10,790 

7,765 

6,902 

17,487 

7,424 

9,298 

2,022 

710 

25 

13 

68,380 



(♦) 

8,682 
19,551 
19,304 
13,037 

7,650 

99,482 
61,671 
37,136 



165,118 
129,743 

285 

6,707 

14,078 

17,629 

15,002 
13,639 
10,790 
7,743 
6,902 

17,483 

7,424 

9,238 

2,021 

709 

25 

13 



(•) 
2,363 

10,289 
9,936 
7,515 
5,258 

63,817 
59,233 

37,068 



1,355,360 
990,889 

10,656 
107,272 
141,346 
152,086 

106,817 
85,355 
63,119 
46,974 
43,539 

109,708 

45,653 

57,227 

11,335 

4,068 

117 

67 



(•) 

76,995 
127,650 
90,024 
44,216 
23,593 

752,731 
373,629 

229,000 



1,207,747 
793,398 

1,922 
44,942 
92,190 
113,214 

90,861 
76,323 
63,384 
44,705 
41,962 

107,424 
45,479 
55,194 
11,483 
4,124 
122 
64 

414,353 



(«) 

53,008 
130,771 
U2,542 

70,990 

41,001 

625,620 
357,304 
224,323 



180,645 
113,651 

285 

6,707 

13,778 

16,935 

13,590 

11,419 

9,476 

6,678 

6,278 

16,084 

6,807 

8,268 

1,728 

592 

17 

9 

61,995 



(«) 

8,632 
19,551 
16,841 
10,624 

6,141 

93,559 
53,442 
33,644 



150,641 
118,489 

285 

6,707 

13,778 

16,886 

13,510 

U,419 

9,476 

6,661 

6,278 

16,080 

6,807 

8,259 

1,727 

590 

17 

9 

32,151 



(«) 
2,363 

10,289 
9,139 
6,192 
4,153 

65,654 
51,403 
33,584 



All returns with retirement income credit — Continued 



Returns with Schedule B attached — Continued 



sing the general rule method of computation — Continued 



Adjusted gross Income classes 



Taxpayers eligible for alternative method 



Hujnber of 

returns 



Base of credit under 
alternative method 



Number of 
returns 



Amount 
(Thoittmid 



Base Of 
credit under 
general rule 



Tentative 
credit 



Actual 

amount of 

credit 



Taxpayers using the alternative method of computation 



Number of 

returns 



Base of 
credit under 
general rule 



Base of 

credit under 

alternative 

method 

(Thoutand 



Tentative 
credit 



Actual 

aauunt of 

credit 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



Grand total. 



liable returns, total. 

Under $1,000 

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



$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20, OOO 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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



Nontaxable returns, total.. 
No adjusted gross ijicome. 



Under $600 

$600 under $1,000. . . 
$1,000 under $2,000., 
$2,000 under $3,000., 
$3,000 under $4,000., 
$4,000 under $5,000., 
$5,000 or more 



Returns under $5,000 

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



257,878 



5,722 
19,438 

28,628 
19,956 
21,Qi3 
9,648 
10,708 

31,199 

U,136 

18,839 

4,162 

1,427 

15 

73,926 



(«) 

33,641 
25,490 
14,132 

84,953 

103,929 

68,996 



(«) 
5,944 

8,973 
5,737 
3,222 
5,113 

3,938 

3,379 

4,497 

1,015 

325 

9 

2 

17,776 



6,317 
9,113 
2,346 

21,519 
30,323 
13,232 



(•) 
1,935 

4,367 
3,939 

4,378 

4,905 

5,129 

2,458 

2,672 

574 

131 



14,277 



1,513 
13,374 

22,086 
20,652 
23,942 
12,615 
15,407 

37,321 

16,397 

22,878 

5,006 

1,699 

42 

18 

109,173 





(•) 


4,217 


39,188 


8,522 


42,494 


1,538 


26,974 


14,692 


97,591 


19,146 


121,264 


11,055 


84,773 



45,470 



227 
2,077 

3,305 
3,093 
3,579 
1,888 
2,307 

5,664 

2,528 

3,429 

753 

256 

7 

3 

16,356 



(«) 
5,369 
6,367 
4,042 

14,613 
13,152 

12,700 



227 
2,067 

3,226 
3,093 
3,579 
1,888 
2,307 

5,660 

2,528 

3,421 

752 

256 

7 

3 

8,033 



(•) 
1,822 
3,477 
2,708 

7,619 
16,764 
12,662 



U9,550 



6,172 
12,228 

11,811 

13,069 

6,032 

7,465 

4,991 

11,102 

5,138 

8,180 

2,030 

843 

47 

18 

30,422 



14,730 
9,920 
5,772 

43,050 
49,090 
27,410 



1,182 
2,049 

5,228 
8,943 
5,765 
3,340 
1,305 

4,109 

1,942 

3,193 

1,031 

459 

27 

17 



8,918 
9,786 
5,204 

21,934 
30,207 
10,856 



113,103 



2,005 
5,026 

9,984 
14,855 
3,782 
7,270 
4,172 

9,387 

4,125 

6,873 

1,950 

894 

59 

27 



16,484 
16,131 
10,084 

39,647 
55,029 
23,432 



11,258 



299 
748 

1,492 
2,220 
1,313 
1,087 
624 

1,403 
617 

1,030 
294 
119 



6,386 



2,463 
2,413 
1,510 

5,924 
8,229 
3,492 



14,478 
11,252 



299 
743 

1,492 
2,220 
1,313 
1,087 
624 

1,403 
617 

1,029 
294 
119 



3,224 



797 
1,323 
1,104 

3,163 
7,830 
3,485 



See text for "Explanation of Classifications and Tenns" and"Sources of Data, Description of the Sample and Limitations of the Data." 

(•) An asterisk in a cell denotes that the estijnate is not shown separatley because of high sampling variability. However, the data are included in the appropriate totals. 

iLess than $500. 



INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 

-RETURNS WITH RETIREMENT INCOME CREDIT: SELECTED SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES 





Number of 
returns 


Number of 
exemptions 




, 


Salaries and 


rfaees 


Business or profession \ 


Farm 




gross 
income 

(Thouamtd 
daltmrn) 


(gross) 


Net profit 


Net loss ] 


Net profit 1 


Net lOiS 


Adjusted gross income 
classes 


Number of 
returns 


Amount 

(Jhouamtd 
doltara) 


Number of 
returns 


Amount 

(Thoaam>d 
dollara) 


Number of 
returns 


Amount 

(Thoiiamid 
doUarai 


Number of 
returns 


Amount 

<ktllari) 


Number of 
returns 


Amount 
(Tho<iaard 
dollara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


Grand total 


1,501,287 


4, 074, 912 


12,063,247 


424,990 


1,540,727 


99, 505 


309,000 


18,337 


35,366 


41,187 


106,856 


25,016 


49,693 


Taxable returns, total 


1,099,191 


3,006,146 


10,312,051 


331,851 


1,416,918 


81,905 


289, 525 


14,432 


31,965 


32,452 


96,396 


19,876 


45,501 




10,801 
110, 067 
150,441 
166,837 

119,358 

100,353 

75, 086 

54,729 

50,051 

123,405 

51,551 

67,052 

13,657 

5,001 

166 

86 


13,951 
217,484 
344,025 
432,418 

344,303 
303,669 
225,873 
159,432 

150,824 

375,356 
154,64C 
212,821 
44, 243 
16,283 
551 
273 


19,211 
281,264 
530,133 
750,633 

654,962 
650,266 

558,815 
461,919 
476,453 

1,502,641 
887,304 

1,979,294 
918,207 
356,531 
109,303 
174,055 


(•) 

28,984 
46,672 
47,143 

35,391 
36, 153 
23,797 
18,794 
22,787 

37, 803 
12,213 
15,179 
3,407 
1,260 
40 
27 


(•) 

42,477 
105,143 
105,385 

93,165 
164,323 
96,640 
83,775 
129,247 

235,262 

86,404 

160,633 

62,783 

39,592 

1,731 

1,239 


(«) 
5,221 
6,966 

11,154 

11,457 
8,701 
6,961 
4,457 
3,752 

10,095 

4,815 

6,514 

1,163 

342 

11 

6 


(•) 
6,012 
11,586 
19,797 

24,261 
20,428 
16, 395 
14,649 
10,845 

43,530 
30,363 
56,776 
24,112 

3,813 
260 

1,603 


2,175 

} 2,175 

2,737 

2,926 

1,542 

2,096 

490 

318 

14 

9 


l,2Cf7 

1,016 

2,302 

6,575 
2,906 
6,369 
4,101 
5,686 
509 
1,294 


(•) 
( 3,998 

' 3,403 

1 4,703 

3,480 
1 3,335 
[ 2,175 
1 2,755 

4,163 
1,695 

2,04B 

284 

112 

5 

1 


(•) 
6, 227 
5,033 
9,039 

6,282 
8,529 
4,755 

10,373 

12,bb2 
9,515 

19, 191 
2,862 

1,396 

37 
21 


4,081 

2,465 

2,755 
1,968 

2,320 

2,737 

932 

1,761 

486 

340 

23 

8 


_ 


$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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


2,314 

3,556 

3,1% 
3,586 

1,707 

8,421 

1,520 
10,007 
4,121 

5,716 
727 
630 


Nontaxable returns, total 


402, 095 


1,063,767 


1,251,195 


93,141 


123,8U 


17, 593 


19,476 


3,904 


3,400 


3,733 


10,460 


5,139 


4,193 


Under $600 

$600 under $1, 000 


(•) 

78,900 
129,328 
106,351 

54,281 

30,747 


(♦) 
149,634 
275,797 
335,313 
194,321 
111,714 


1,382 
138,420 
314,037 
364,626 
240,004 
192,226 


15,835 
28,085 
26,229 
15,517 
7,425 


12,314 
37,697 
35,451 
22,469 
15,880 


2,900 
5,076 
4,786 
2,900 
1,936 


2,264 
4,244 
5,238 
3,836 

3,344 


j 2,548 
} 1,356 


1,U7 
2,233 


2,012 
1 2,175 
1 2,755 

1,791 


1,412 
3,236 
2,647 

3,115 


2,030 

) 2, 567 

542 


- 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


1,975 

1,348 

870 




809,544 
429,398 
261,345 


1,969,93C 

1,293,128 

806,354 


2,640,210 
2,979,138 
6,443,399 


210,715 
144,274 

70, 001 


365,049 
587,513 
588,165 


39,293 
37,214 
22,998 


53,122 
39, 356 
166, 522 


6,028 
4,913 
7,446 


4,607 
3,317 
27,442 


20,212 

12,617 
8,358 


29,445 
31,441 

45,970 


11,143 
8,499 
5,374 


9,193 


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


12,174 
23, 326 




Partnership 


Sales of capital assets 


Eividends in adjusted 
gross income 


Interest received 


Pensions and 
annuities 




Net profit 1 


Net loss 


Net gain 


Net loss 


(Taxable portion) 


classes 


Number of 
returns 


Amount 
dollar^} 


umber of 
returns 


Amount 

(Thousand 
dotlara) 


Number of 
returns 


Amount 

(Thoumend 
dallari} 


Number of 
returns 


Amount 
(Jhouamd 
ddllara} 


Number of 
returns 


Amount 
(Thouamtd 
doltara) 


Number of 
returns 


Amount 

(Thmiamtd 
dollar a) 


Number of 

returns 


Amount 
(Thouamtd 
dollaral 




(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Grand total 


56,687 


231,357 


13,404 


36,476 


560,645 


1,544,715 


68,721 


46,365 


784, 599 


3,490,544 


1,344,079 


2,041,510 


669,900 


1,615,567 


Taxable returns, total 


43,522 


270,521 


10,991 


32,92o 


4o2,532 


1,482,702 


53,442 


39, 331 


640,197 


3, 340, a,'7 


998,252 


1,713,302 


464,847 


1,197,503 


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 $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

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


4,309 

4,971 

5,634 
4,101 
3,666 
2,032 

7,713 

4,522 
8,770 
2,029 

747 

17 
11 


7,009 
8,380 

16,600 

9,333 
12,761 

2,782 , 

30, 538 

26,452 1 
83,945 ( 
42,120 

27,146 
1,072 
2,3.33 


' 5,832 

2,053 

2,017 

625 
366 

23 
20 


13,913 

1,838 
4,775 

4,771 
4,335 
1,194 
2,095 


(•) 
'13,775 
47,987 
53,414 

( 46,183 

44,915 

31,051 

.29,660 

'. 23,279 

69, 556 
33,066 
48,037 
10, 556 
4,161 
151 
76 


(») 

7,915 
27,307 
50,696 

33,374 
64,279 
49,334 
62,432 
41,671 

179,678 
137,162 
309,628 
175,412 
215,344 
42,236 
78,081 


(») 
3,961 
6,467 
6,534 

6,959 
4,266 
4,973 
2,196 
1,760 

8,965 

4,260 

5,736 

1,260 

427 

7 

8 


(♦) 
2,195 
4,555 

4,691 

4,918 
2,700 
3,664 
1,297 
865 

6,240 

2,830 

4,369 

1,031 

347 

7 

8 


(•) 

48,840 

71,104 

77,362 

63, 826 
54,985 
45,297 
32,576 
32,746 

89,635 
42,207 
61,000 
12,391 
4,844 
165 
86 


(•) 

41,807 

79,923 

113,757 

117,646 
113,547 
123,115 
104,849 
95,778 

406,814 
293, 563 
305,184 
446,034 
461,688 
57,010 
77,166 


9,780 
96,331 
131,786 
151,949 

110,238 
87,648 
67,462 
49,215 
45,137 

117,594 
49,423 
63,885 
12,940 
4,631 
152 
31 


5,996 
71,994 
124,083 
175,643 

136,086 
118,297 
100,165 
87,865 
80,331 

274,039 
148,156 
255,543 
80,579 
49,358 
2,363 
2,804 


(•) 

49,203 
64,889 
87,142 

46,857 
43,383 
31,957 
22,237 
20,343 

50,639 

17,496 

20,328 

3,778 

1,324 

45 

20 


(•) 

70,419 
129,252 
196,003 

125,851 
110,808 
102,222 
62,221 
62,748 

162,829 
59,855 
81,645 
19,225 
9,601 
370 
167 


Nontaxable returns, total.... 


8,165 


10,838 


2,414 


3,551 


98,112 


62, 016 


10,279 


6,488 


144,401 


150,469 


345,827 


328,207 


205,054 


418, 065 


Under $600 


2,568 

2,568 

1,243 

809 

977 


3,174 
3,693 

1,954 

436 

1,576 


(•) 
(«) 
(•) 


(♦) 
(«) 
(•) 


14,072 
26,629 
34,431 
13,240 

9,740 


5,055 
10,375 
21,745 

9,974 
14,867 


5,074 
5,205 


3,045 
3,443 


( 23,806 

1 45,320 

( 41,237 

18,603 

15,435 


10,180 
31,170 
45,406 
26,835 
36,878 


(•) 

69,515 
109, OU 
39,354 
50,355 
26,426 


(•) 

52, 533 
84,177 
91,021 
56, 531 
43,909 


(•) 

30,647 

64,204 

56,654 

34,343 

17,218 




$600 under $1, 000 


(*) 


$1,000 under $2,000 

$2,000 under $3,000 

$3, 000 under $4, 000 

$4,000 under $5,000 

$5,000 or more 


35,971 
104,939 
125,042 
99, 521 
50,746 




16,468 
17,774 
22,445 


24,651 
48,814 
207,892 


(•) 
4,701 
5,099 








26,510 
21,480 
20,731 


17,359 
14,103 
14,398 


328,905 
244, 063 
211,631 


351,274 

585,509 

2,553,761 


709,246 
385,395 
249,438 


662,014 
562,590 
816,906 


393,776 
181,876 
94,248 




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


13 
19 


551 
347 


184,4 

166,0 


09 
72 


268,725 
1,140,771 


514,539 
333,748 



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



INDIVIDUAL/1965 • AGE 65 OR OVER: RETIREMENT INCOME CREDIT 

Table 31.— RETURNS WITH RETIREMENT INCOME CREDIT: SELECTED SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS. 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



81 





Rents 


Royalties 




1 




n 


Taxable income 






Net income 


Net loss 


Net income 


Net loss 


Total 
deductions 

(Ihouimtd 
dollarm) 


Exemptions 
( nwuiand 


Numb'T of 

r.'turriij 


AiTwunt 
(Thouamd 


before 


Adjusted gross income 
classes 


Number of 
returns 


Amount 
(Thoummd 


Number of 

returns 


Amount 
dolltfit 


Number of 
returns 


Amount 
(ntoutmd 
dotl»rt> 


Number of 
returns 


Amount 
(Iheuamd 
dotl*ra) 


credits 

( Thoummtd 
dotimra) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Grand total 


3«3,236 


803,114 


65,086 


44,273 


60,577 


136,413 


1,205 


1,544 


2,403,526 


2,444,947 


1,501,287 


7,214,786 


1,880,899 


Taxable returns, total 


280,307 


687, '344 


52,547 


39,234 


1 

47,263 


129,909 


1,205 


1,544 


2,051,464 


1,803,688 


1,099,191 


6,957,080 


1,843,964 




(") 

24,367 
32,942 
40,926 

33,085 
18,325 
20,758 
16,695 
13,343 

35,457 

15,526 

21,507 

3,799 

1,406 

34 

22 


(>) 

28,134 
39,884 
61,139 

67,912 
28,344 
45,752 
33,302 
23,758 

111,846 
63,659 
132,062 
33,639 
15,959 
363 
524 


(«) 
8,450 
9,470 

3,733 
4,101 
3,956 
5,364 

5,982 

3,307 

4,256 

963 

456 

24 

12 


1-) 
2,078 
2,672 

1,056 
4,685 
1,973 

3,092 

5,419 
3,034 
8,723 
2,905 

2,157 
417 
553 


(•) 
2,713 
1,890 
6,452 

4,391 

2,553 

3,956 

2,713 

( 2,118 

8,147 

3,230 

6,676 

1,485 

716 

21 

12 


(•) 
1,800 
1,491 
2,661 

6,118 
7,744 
3,226 
4,362 
8,540 

20,902 
7,638 
28,527 
12,754 
18,077 
4,162 
1,898 


(") 

(-) 

207 
42 

1 
4 


(•) 

(•) 

243 

375 

7 

174 


4,063 

59,847 

102,820 

U2,460 

127,385 
128,889 
105,496 
86,933 
83,919 

276,685 
155,391 
( 355,713 
( 174,453 
177,963 
27,997 
40,930 


11,371 
130,494 
206,419 
259,452 

206,579 
185,200 
135,522 
95,659 
90,494 

225,214 

92,793 

127,693 

26,546 

9,770 

331 

164 


10,801 
110,067 
150,441 
166,887 

119,358 

100,853 

75,086 

54,729 

50,051 

123,405 

51,551 

67,052 

13,657 

5,001 

166 

86 


3,761 
90,950 
220,966 
348,778 

320,994 
336,176 
317,796 
279,327 
302,045 

1,000,750 
639,132 

1,495,895 

717,212 

668,857 

81,480 

132,961 


- 


$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 $15,000 

$15, 000 under $20, 000 

$20, 000 under $50, 000 

$50,000 under $100,000 

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


597 
13,121 
33,663 
54,517 

51,123 
54,023 
53,166 
48,498 
53,427 

189,777 
137,919 
413,772 
279,442 
337,589 
46,260 
77,070 


Nontaxable returns, total 


102,926 


115,170 


12,539 


5,038 


13,310 


6,506 


_ 


_ 


352,062 


641,265 


402,095 


257,706 


36,934 


Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


21,486 
32,161 
22,990 
16,852 
9,437 


15,427 
29,070 
31,715 
17,276 
21,682 


} 5.36- 

4,b07 

} 2,563 


1,730 

2,660 

648 


6,300 

3,811 
j 2,475 
1 724 


2,967 

1,167 

495 

1,877 


1 : 


- 


596 
31,697 
74,723 
92,801 
70, 382 
81,860 


1,193 
89,783 
165,483 
201,187 
116, 591 
67,028 


I 80,888 

129,828 

106,351 

54,281 

30,747 


16,996 

73,832 
70, 521 
53,019 
43,338 


\ 2,415 
10,510 
10,194 
7,547 
5,252 




193,340 
111,970 

77,926 


224,312 
220, 624 

358,173 


31,335 
18,252 

15,499 


10,115 
10,950 
23,208 


23,786 
16,399 
20,392 


10, 589 
31,640 
94,184 


(•) 

541 


(•) 
1,539 


579,412 

603,052 

1,221,062 


1,181,973 
773,870 
434, 112 


809,544 
429,393 

261,845 


373,323 
1,597,210 

4,738,753 


132,580 


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


266,053 
1,482,266 




Tax credits 


Income tax 
after 
credits 

dollaii) 


Self-employment 
tax 


Tax withheld 


Payments on 1965 
declaration 


Tax due at time of 
filing 


Overpayment 




Retirement income 


Investment income 


Adjusted gross income 
classes 


Number of 
returns 


Amount 

fniou«and 


dumber of 
[•''turns 


Amount 
(TTtouuMyd 
dollmra) 


Number of 
returns 


Amount 
(ThouMmd 


Number of 
returns 


Amount 

( niouaand 
dollarm) 


Number of 
returns 


Amount 

(Thouimtd 
dollmra) 


Number of 
returns 


Amount 

(-TTiouaand 
dDiJara; 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(43) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


Grand total 


1,501,287 


168,305 


42, 516 


5,108 


1,701,677 


118,126 


15,793 


352,743 


183,980 


590, 029 


1,189,513 


752,692 


486,373 


441, 573 


141,902 


Taxable returns , total 


1,099,191 


131, 562 


39,918 


4,642 


1,701,677 


100,342 


14,412 


294,400 


177,581 


562,690 


1,182,348 


739,665 


485,443 


3;?, 964 


128,776 


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 $15,000 

$15, OOO under $20, 000 

$20, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $500,000 

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


10,801 
110, 067 
150,441 
166,837 

119,358 

100,853 

75,036 

54,729 

50,051 

123,405 

51,551 

67,052 

13,657 

5,001 

166 

86 


289 
7,004 
14,345 
17,923 

15,085 
13,796 
10,909 
7,789 
7,037 

17,863 

7,523 

9,477 

2,061 

722 

26 

13 


3,293 
3,894 
4,066 

3,273 

2,030 

2,548 

} 2,548 

6,187 

3,064 

6,375 

1,720 

846 

42 

32 


-6 
103 
260 

194 
170 
143 
162 

794 

373 

1,152 

650 

465 

78 

47 


307 
6,069 
18,815 
36,258 
35,305 
40,043 
42,060 
1 40,271 
t 46,231 

170,846 
129,698 

402,087 

275,717 

334,776 

45,825 

76,819 


(•) 
6,671 
8,139 

12,316 

12,762 
10,379 
8,576 
4,262 
4,351 

12,938 

6,646 

10,130 

1,993 

742 

33 

14 


(«) 
485 
791 
1,392 

1,634 

1,291 

1,248 

664 

730 

2,178 

1,318 

2,074 

412 

165 

6 

4 


(♦) 

20, 819 
39,102 
39,881 

29,944 
35,635 
22,844 
16,226 
21,689 

35,654 
11,333 
14, 398 
3,287 
1,275 
34 
28 


(«) 
2,839 
8,646 
9,671 

3,407 
16,922 
9,701 
9,323 
16,808 

31,494 
12,277 
28,129 
13,604 

3,908 
244 
399 


!•) 

15,419 
41,742 
69,636 

59,231 
48,744 
43,522 
35,615 
26,735 

95,311 
45,081 
62,614 
13, 185 
4,895 
165 
82 


(•) 
2,238 
8,358 

20,070 

22,136 
19,666 
24,108 
22,862 
20,781 

115,762 
91,889 
300,873 
204,461 
246,998 
32,308 
49,258 


7,937 

87, 566 

100, 316 

109,504 

75,619 
60,154 
50,514 
35,451 
32, 561 

81,890 
36,725 
47,089 
10,156 
3,973 
139 
71 


274 
4,552 
9,593 
16,467 
14,814 
12,978 
16,196 
14,150 
13,050 

44,472 
36,242 
102,323 
70,265 
87,877 
14,127 
28,063 


(«) 

22,502 
49,395 
55,720 

43, 594 
40,554 
24, 571 
19,278 
17,490 

41,693 

14,776 

19,953 

3,501 

1,027 

27 

15 


(«) 
3,055 
7,492 
8,558 

7,899 
8,234 
6,695 
5,387 
3,511 

18,642 

9,345 

25,953 

12,149 

8,790 

844 

837 


Nontaxable returns, total 


402,095 


36,444 


2,598 


467 


_ 


17,235 


1,386 


58,349 


6,400 


27,333 


7,165 


13,028 


938 


83,608 


13,125 


Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2, 000 under $3, 000 

$3,000 under $4,000 

$4,000 under J5,000 

$5,000 or more 


! 80,333 

129,828 

106,351 

54,281 

30,747 


2,429 

10,498 

10,178 

7,527 

5,312 


1 -. 

\ 2,598 


467 


1 ^ 


3,317 
4,061 
5,366 
2,465 
2,076 


193 
235 
433 
244 
281 


8,015 
15,367 
19,912 
10,071 

4,484 


466 
1,618 
2,146 
1,202 

968 


2,278 
4,663 
9,364 
4,826 
6,207 


157 

581 

1,617 

1,736 

3,074 


2,882 
3,045 
3,916 
1,595 

1,590 


166 
172 
257 
154 
189 


10,003 
19,950 
29,069 
14,172 
10,414 


595 
2,137 
3,595 
2,848 
3,949 


Returns under $5,000 

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


809,544 
429,898 
261,845 


70, 193 
60,203 
37,909 


11,688 
12,337 
13,441 


433 

893 

3,772 


20i,460 
l,i35,767 


43,175 
42,202 
32,749 


3,793 
5,794 
6,211 


155,866 
130,750 
66,132 


26,797 
62, (K7 
95,136 


143, 592 
219, 533 
221,904 


35,337 

111,825 

1,042,351 


316,762 
255,735 
130,195 


31,635 
71,342 
383,401 


204,673 
155,264 
81,636 


28,516 
34,912 
78,474 



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

(") An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

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



Section 



5 



State and Metropolitan 
Area Data 



statistical area. The two exceptions mentioned in the 
previous paragraph also apply to standard metropolitan 
statistical area data. 



CONTENTS 

State data, 83 
Metropolitan areas, 87 

Text tables 

5.1 Counties or cities comprising the 100 largest standard metropolitan sta- 
tistical areas, 1965, 85 

5.2 Number of returns, income, and tax: 100 largest standard metropolitan 
statistical areas compared with all returns filed, 1965, 87 

Charts 

5A California and New York as a percent of U. S., 83 
5B Small, medium and large metropolitan areas as a percent of total, 87 
5C Metropolitan areas as a percent of State totals. New York and California, 
87 

Basic tables 

32 Selected sources of income, taxable income, and income tax, by States, 

89 

33 Adjusted gross income and tax items, by income size and States, 91 

34 Selected sources of income and tax items, by 100 largest metropolitan 
areas, 104 

35 Adjusted gross income and tax items, by income size and 100 largest 
metropolitan areas. 106 



This section of the report presents individual income 
tax data for each of the States and the 100 largest stand- 
ard metropolitan areas. Data for metropolitan areas 
appear for the fourth time. These areas, as shown in the 
map on the following page, are the 100 largest within the 
50 States based on the 1960 census. The area boundaries 
conform to the Bureau of the Budget definitions for stand- 
ard metropolitan statistical areas effective for 1965. 
Table 5.1 shows the counties or cities comprising the 100 
largest areas for 1965, and also indicates any definitional 
changes from 1963. 

State classifications are based on the district in which 
the taxpayer files his return. Most taxpayers filed their 
returns in the district in which they resided. Therefore, 
the State data generally reflect an accurate picture of 
taxpayers within each State. There were two exceptions 
that altered the accuracy of the State data slightly. (1) If 
a return was filed in the wrong district it was processed 
there unless there was an indication that estimated rax 
payments had been made to, or an elected credit was on 
record at, the proper district. In that case, the return 
was sent to the district or jurisdiction for processing. 
(2) If a taxpayer had someone outside his district prepare 
his return, sometimes the return bore the preparer's 
address and was filed and processed in the preparer's 
district rather than the taxpayer's. National totals in the 
State tables will differ slightly from those presented 
elsewhere in this report because of differences in sample 
weights. 

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 



STATE DATA 

Salaries and wages comprised 80.9 percent of adjusted 
gross income nationally, and this proportion applied to 
most States, Only for Iowa, Nebraska, North Dakota, and 
South Dakota did this proportion fall below 70 percent. 
Shares of other sources of income did vary noticeably 
among the States. For example, farm income in North 
Dakota, South Dakota, and Iowa comprised from 9 to 15 
percent of the total income for those States. In Delaware, 
gain from sales of capital assets and dividend income 
accounted for over 17 percent of total income. 

New York and California accounted for 20.2 percent of 
the total number of returns filed. Chart 5A shows that 
taxpayers filing in these two States reported 22.6 percent 
of total adjusted gross income and 26.9 percent of total 
investment income which included interest, dividends, 
sales of capital assets, rents, and royalties. 



Chart 5A - New York and California 
OS a Percent of U.S. Total 



California 10.0% 



New York 10. 1% 




Number of Returns Filed 
(68 million 



California 11.2% 



taliiornia 12. 1% 



Investment Income 
($38 billion 



Adjusted Gross 1 ncome 
($429 billion) 



New York 14. 8% 




83 



84 



INDIVIDUAL/ 1965 • STATE AND METROPOLITAN AREAS 




INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 

Table 5.1— COUNTIES OR CITIES COMPRISING THE 100 URGEST STANDARD METROPOLITAN STATISTICAL AREAS, 1965 



85 



Area title and definition 



AKRON, OHIO 

ftirtage County 

Sunmi t County 

AlBANY-SCHENECTAraf-TROY, N. Y 

Albany County 

Rensselaer County 

Saratoga County 

Schenectady County 

AUZNTOWN-BETHLEHEH-EASTOK, PA. -N.J 

Lehigh County, Pa 

Northhampton County, Pa 

Warren County, N.J 

ANAHEIM-3ANIA ANA-GARDEN GROVD, CAUFORNIA 

Orange County 

ATIANIA, GIORGU 

Clayton County 

Cobb County 

De Kalb County 

Fulton County 

Owinnett County 

BAXmSFIElD, CAUFORNIA 

Kern County 

BALUMORF, MABYIAND 

Baltimore city 

Anne Arundel County 

Baltimore County 

Carroll County 

Howard County 

BEAUMONT-PORT ARTHUR, THUS 

Jefferson County 

Orange County 

BINGHAMTON, N. Y.-PENIEYLVAKIA 

Broome County, New York 

Tioga County, New York 

Susquehanna County , Pa 

BUikllNaHAM, ALABAMA 

Jefferson County 

BOSTON, MASSACHUSETTS 

Essex County (part) 

Beverly city 

I^nn city 

Peabody city 

Salem city 

Danvers t£wn 

Hamilton tcwn 

I^Tif ield town 

Manchester tcMn 

Marblehead town 

Middletown town 

Nahant town 

Saugus town 

Swampscott town 

Topsf ield town 

Wenhara t-Dwn 

Middlesex County (part) 

Cambridge city 

Everett city 

Maiden city 

Medford city 

Melrose city 

Newton city 

Somerville city 

Walthara city 

Wobum city 

Arlington town 

Ashland town 

Bedford town 

Belmont town 

Burlington town 

Concord town 

Framingham town 

Lexington town 

Lincoln town 

Natick town 

North Reading town 

Reading town 

Sherbom town 

Stoneham town 

Sudbury town 

Wakefield town 

Watertown town 

Way land town 

Weston town 

ViLnington ttA^n 

Winchester town 

Norfolk County ( part) 

Quincy city 

Braintree tcwn 

Brookline town 

Canton town 

Cohasset town 

Dedham tcvn 

Dover town 

Holbrook town 

Medf ield town 

Milton town 

Minis town 

Needham town 

Norfolk town 

Norwood town 

Randolph town , 

Sharon town 

Walpole town 

Wellesley tcwn 

Westwood town 

Weymouth town 

Footnotes at end of table. 



1960 
population 



91,798 
5U,569 
657,503 
272,926 
U2, 585 

89,096 
152,896 
192,168 
227,536 
201,412 

63,220 

703, 925 

703,925 

1,017,188 

i(,,i6i 
114,174 
256,782 
556,326 

43,541 

291,984 

i9i,9ii 

1,727,023 



939, 024 

206,634 

492,428 

52,735 

36,152 

306,016 

245,659 

60, 357 

283,600 

212,661 

37,802 

33, 137 

634,664 

634,864 



308, 051 
36,108 
94,478 
32,202 
39,211 
21,926 

5,488 

8,398 

3,932 
18,521 

3,718 

3,960 
20,666 
13,294 

3,351 

2,798 
975,287 
107,716 
43,544 
57,676 
64,971 
29,619 
92,334 
94,697 
55,413 
31,214 
49,953 

7,779 
10,969 
28,715 
12,852 
12,517 
44,526 
27,691 

5,613 
28,831 

8,331 
19,259 

1,806 
17,821 

7,447 
24,295 
39,092 
10,444 

8,261 
12,475 
19,376 
446,524 
87,409 
31,069 
54,044 
12,771 
5,840 
23,869 

2,846 
10,104 

6,021 
26,375 

4,374 
25,793 
3,471 
24,898 
18,900 
10,070 

14,068 
26,071 
10,354 
48,177 



Area title and definition 



BOSTON, MASSACHUSETTS— Continued 

Plymouth County (part) 

Duxbury town 

Hanover town 

Hingham town 

Hull town 

Marshficld town 

Norwell town 

Pembroke town 

Rockland town 

Scituate town 

Suffolk County 

Bos ton ci ty 

Chelsea city 

Revere city 

Winthrop town 

BRIDGEPORT, CONNECTICUT 

Fairfield County (part) 

Bridgeport city 

Shelton ci ty 

Easton town 

Fairfield town 

Monroe town 

Stratford town 

Trujnbull town 

New Haven County ( part) 

Milford town 

BUFFALO, NEW YORK 

Erie County 

Niagara County 

CANTON, OHIO 

Stark County 

CHARIOTTE, NORTH CAROUNA 

Mecklenburg County 

Union County 

CHATTANOOGA, TENMESSEE-OEORGIA 

Hamilton County, Tennessee 

Walker County, Georgia 

CHICAGO, ILUNOIS 

Cook County 

Du Page County 

Kane County 

I^ke County 

McHenry County 

Wi 11 County 

CINCINNATI, OHIO-INDIAHA-KENTUCKY 

Clermont County, Ohio 

Hamilton County, Ohio 

Warren County, Ohio 

Dearborn County, Indiana 

Boone County, Kentucky 

Campbell County, Kentucky 

Kenton County, Kentucky 

CIEVEIAND, OHIO 

Cuyahoga County 

Geauga County 

Lake County 

Medina County 

COLUMBUS, OHIO 

Delaware County 

Franklin County 

Pickaway County 

DALLAS, TEXAS 

Collin County 

Dallas County 

Denton County 

Ellis County 

DAVENPORT-ROCK ISLAND-MOLINE, lOWA-ILUNOIS 

Scott County, Iowa 

Henry County, Illinois 

Rock Island County, Illinois 

DAYTON, OHIO 

Greene County 

Miami County 

Montgomery County 

Preble County 

DENVER, COLORADO 

Adams County 

Arapahoe County 

Boulder County 

Denver County 

Jefferson County 

DES MOINES, IOWA 

Polk County 

DETHOIT, MICHIGAN 

Macomb County 

Oakland County 

Wayne County 

DULUTH-SUPERIOR, MINNESOTA-WISCONSIN 

St. Louis County, Minnesota 

Douglas County, Wisconsin 

EL PASO, TEXAS 

El Paso County 

FLINT, MICHIGAN 

Genesee County 

Lapeer County v 

FORT LAUDERDALE-HOLLYWOOD, FIDRIDA 

Broward County 

FORT WORTH, TEXAS 

Johnson County 

Tarrant County 

FRESNO, CALIFORNIA 

Fresno County 

GARY-HAIMOND-EAST CHICAGO, INDIANA 

lake County 

Porter County 



I960 
population 



74,290 

4,727 

5,923 

15,378 

7,055 

6,748 

5,207 

4,919 

13,119 

11,214 

791,329 

697,197 

33,749 

40,080 

20, 303 

337,983 

296,321 

156,748 

18,190 

3,407 

46, 183 

6,402 

45,012 

20,379 

41,662 

41,662 

1,306,957 

1,064,638 

242,269 

340,345 



340, 345 
316,781 



272,111 
44,670 
283,169 
237,905 
45,264 
6,220,913 



,129,72: 
313,459 
203,246 
293,656 
64,210 
191,617 
1,268,479 



80, 530 
864,121 
65,711 
28,674 
21,940 
86,803 
120,700 
1,9m, 483 



1,647,895 
47,573 
148,700 
65,315 
754,924 



36,107 

682, 962 

35,855 



1,083,601 

41,247 

951, 527 

47,432 

43,395 

319, 375 

119, 06'? 

49,317 

150,991 

727, 121 



94,642 

72,901 
527, 080 

32,498 
929, 333 
120,296 
113,426 

74,254 
493, 887 
127,520 
266,315 
S66,S15 
3,762,360 



405,804 
690,259 
2,666,297 
27 6, 596 
5317381 
45,008 
314,070 
314,070 
416,239 
374; 313 

41,926 
333,946 



333,946 
573,215 
34,720 
538,495 
365,945 



365,945 
573, 543 



513,269 
60,279 



Art-a title and definition 



GRAND RAPIDS, MICHIGAN 

Kent County 

Ottawa County 

HARRISBURG, PENNSYLVANIA 

Cumberland County 

Dauphin County 

Perry County 

HARTFORD, CONNECTICUT 

Hartford County (part) 

Hartford city 

Avon town 

Blooraf ield town 

Canton town 

Eas t Granby town 

East Hartford town 

East Windsor town 

Enfield town 

Farmington town 

Glastonburg tcwn 

Granby town 

Munches ter town 

Newlngton town 

Rocky Hill town 

Simsbury town 

South Windsor town 

Suf field town 

West Hartford, town 

Wethersfield town 

Windsor town 

Windsor Locks town 

Middlesex County (part) 

Cromwell town 

Tolland County ( part) 

Andover town 

Bolton town 

Coventry town 

Ellington town 

Vernon town 

HONOLULU, HAWAII 

Honolulu County 

HOUSTON, TEXAS 

Harris 

Brazoria^ 

Fort Bend ^ 

Liberty^ 

Montgomery^ 

INDIANAPOUS, INDIANA 

Hamilton County 

Hancock County 

Hendricks County 

Johnson County 

Marion County 

Morgan County 

Shelby County 

JACKSONVILLE, FLORIDA. 

Duval County 

JERSEY CITY, NEW JERSEY 

Hudson County 

JOHNSTOWN, PENNSYLVANIA 

Cambria County 

Somerset County 

KANSAS CITY, MISSOURI-KANSAS 

Cass County, Missouri 

Clay County, Missouri 

Jackson County, Missouri 

Platte County, Missouri 

Johnson County, Kanaas 

Wyandotte County, Kansas 

KNOJonm:, Tennessee 

Anderson County 

Blount County 

Knox County 

LANCASTER, PENNSYLVANIA 

lancaster County 

LANSING, MICHIGAII 

Clinton County 

Eaton County 

Ingham County 

LOS ANGEUES-LONG BEACH, CALIFORNIA 

Dos Angeles County 

LOUISVILLE, KENTUCKY-INDIANA 

Jefferson County , Kentucky 

Clark County, Indiana 

Floyd County, Indiana 

MEMPHIS, TENNESSEE-ARKAhEAS 

Shelby County, Tennessee 

Crittenden County, Arkansas 

MIAMI, FLORIDA 

Dade County 

MILWAUKEE, WISCONSIN 

Milwaukee County 

Ozaukee County '. 

Waukesha County 

MINNEAPOUS-ET. PAUL, MINNESOTA... 

Anoka County 

Dakota County 

Hennepin County 

Ramsey County 

Washington County 

MOBILE, ALABAMA 

Baldwin County 

Mobile County 

NASHVILLE, TENNESSEE 

Davidson County 

Sumner County 

Wilson County 



1960 
population 



461.906 
3637117 
98,719 

371.653 
124^816 
220,255 
26,582 
549,249 

162,173 
5,273 
13,613 

4,733 

2,434 

43,977 

7,500 

31,464 

10,813 

14,497 

4,968 

42,102 

17,664 

7,404 

10,138 

9,460 

6,779 

62,382 

20,561 

19,467 

11,411 

6,780 

6,780 

33,601 

1,771 

2,933 

6,356 

5,580 

16,961 

500.409 

500,409 

1,418,323 

l,S43,l5i; 

76,204 

40,527 

31, 595 

26,839 

916,932 
40,132 
26,665 
40,896 
43,704 
697,557 
33,875 
34,093 
455,411 
455,411 
610,734 
610,734 
230,733 
203,283 
77,450 

1,092,545 

29,702 

87,474 

622,732 

23,350 

143,792 

135,495 

368,080 

60,032 

57, 525 

250, 523 

278,359 

as, Hi 

298.949 



37 

49 

211 

6,033 


969 
634 
296 
771 


6,031 
725 


771 
139 


610,947 
62,795 
51,397 

674,533 



627,019 
47,564 
935,047 
935,047 
,232,731 

.;o36;«i 

38,441 
158,249 
.482.030 

85^916 

78,303 
842,854 
422,525 

52,432 
363,339 

49,083 
314,301 
463,628 
399,743 

36,217 

27,668 



86 



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 

Table 5.1— COUNTIES OR CITIES COMPRISING THE 100 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS, 1965 —Continued 



Area title and definition 



NEW HAVEN, CONNECTICUT 

New Haven County ( part) 

New Haven city 

Bethany town 

Branf ord tcwn 

East Haven tcwn 

Guilford town 

Hamden town 

North Branford town 

North Haven town 

Orange town 

West Haven town 

Woodbridge town 

NEW ORLEANS, LOUISIANA 

Jefferson Parish 

Orleans Parish 

St. Bernard Parish 

St. Tamniany Parish 

NEW YORK, HEW YORK 

New York City , 

Bronx County , 

Kings County , 

New York County 

Queens County , 

Richmond County , 

Nassau County , 

Rockland County 

Suffolk County 

Westchester County 

NEWARK, NEW JERSEY 

Essex County 

[forris County 

Union County 

NORFOLK-PORTSMOUTH, VIRGINU 

Chesapeake city 

Norfolk city 

Portsmouth city 

Virginia Beach city 

OKLAHOMA CITY, OKLAHCMA 

Canadian County 

Cleveland County 

Oklahoma County 

OMAHA, NEBRASKA-IOWA 

Itouglas County, Nebraska 

Sarpy County , Nebraska 

Pottawattamie County, Iowa 

ORIANDO, FLORIDA 

Orange County 

Seminole County 

PATERSON-CUFTON-PASSAIC, NEW JERSEY 

Bergen County 

Passaic County 

PECfilA, ILLDiOLS 

Peoria County 

Tazewell County 

Woodford County 

PHILADELPHIA, PEMNSYLVANIA-NEW JERSEY. . . 

Bucks County, Pennsylvania 

Chester County, Pennsylvania 

Delaware County, Pennsylvania 

Montgomery County, Pennsylvania 

Philadelphia County, Pennsylvania 

Burlington County, New Jersey 

Camden County, New Jersey 

Glouces ter County, Hew Jersey 

PHOENIX, ARIZONA 

Maricopa County 

PITTSBURCai, PENNSYLVANIA 

Allegheny County 

Beaver County 

Washington County 

Westjnoreland County 

PORTIAND, OREGON-WASHINCTON 

Clackamas County, Oregon 

Multnomah County, Oregon 

Washington County , Oregon 

Clark County, Washington 

PROVIDENCE-PAWTUCKET, RHODE ISLAND-MASS. 
Bristol County, Rhode Island 

Barrington town 

Bristol town 

Warren 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 Smithfield town 

Smithfield town 

^ Added for 1965. 



1960 
population 



10, 



320,636 

320, 836 

152, 048 

2,38i 

16,610 

21,388 

7,913 

41,056 

6,771 

15,935 

3,547 

43,002 

5,182 

907,123 

208,769 

627,525 

32,186 

38,643 

694,633 



781,984 
424,815 
627,319 
698,281 
809, 578 
221,991 
300,171 
136,303 
666,784 
808,891 
689,420 



923 


545 


261 


620 


504 


255 


573 


507 



73,647 
304,869 
114,773 

85,218 

511,833 

24,727 

47,600 

439,506 

457,873 

343,490 

31,281 

83,102 

316,487 

263,540 

54,947 

1.186,873 



780,255 
406,618 
313.412 
189,044 
99,789 
24,579 
4,342,897 



308,567 
210,608 
553,154 
516,682 
2,002,512 
224,499 
392, 035 
134,840 
663,510 



663, 510 
2,405,435 



1,628,587 

206, 948 

217,271 

352,629 

821, 897 

il3,03S 

522,813 

92,237 

93,809 

821,101 

37,146 

13,826 

14,570 

8,750 

111,450 

68,504 

15,432 

6,100 

21,414 

2,267 

2,267 

558, 074 

19,658 

66,766 

41,955 

81,001 

207,496 

47,080 

9,119 

18,792 

17,160 

13,551 

18,220 

7,632 

9,442 



Area title and definition 



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

Narragansett town 

North Kingstown town 

Bristol County, Massachusetts (part) 

Attleboro city 

North Attleborough town 

Rehoboth tCMn 

Seekonlc town 

Norfolk County, Massachusetts; 

Bellingham town 

Franklin town 

Plainvllle town 

Wrentham town 

Worcester County, Massachusetts (part) 

Blackstone town 

MillviHe town 



READING, PENNSYLVANIA. 

Berks County 

RICHMOND, VIRGINIA 

Richmond city 

Chesterfield County., 

Hanover County 

Henrico County 

ROCHiSTER, MEW YORK 

Livingston County 

Monroe County 

Orleans County 

Wayne County 



SACRAMENTO, CAIIPX3RNIA 

Placer County 

Sacramento County 

Yolo County 

ST. LOUIS, MISSOURI-ILLINOIS 

St. Louis city, Missouri 

Eranklin County, Missouri 

Jefferson County, Missouri 

St. Charles County, Missouri 

St. Louis County 

Madison County, Illinois 

St. Clair County, Illinois 

SALT lAKE CITY, UTAH 

Davis County 

Salt Lake County 

SAN ANTONIO, TEXAS 

Bexar County 

Guadalupe County 

SAN BERNAEDINO-RIVERSIDE-ONTAHIO, CALIFORNIA. 

Riverside County 

San Bernardino County 

SAN DIEGO, CAUFORNIA 

San Diego County 

SAN FRANCISCO-OAKLAND, CALIFORNIA 

Alameda County 

Contra Costa County 

Marin County 

San Francisco County 

San Mateo County 

SAN JOSE, CALIFORNIA 

Santa Clara County 

SEATTIZ, WASHINGTON 

King County 

Snohomish County 

SHREVEPORT, LOUISIANA 

Bossier Parish 

Caddo Parish 

SOUTH BEND, INDIANA 

Marshall County 

St. Joseph County 

SPOKANE, WASHINGTON 

Spokane County 

SPRINGFIEID-CHICOPEE-HOLYDKE, MASS-CONN 

Hampden County, Massachusetts (part) 

Chicopee city 

Holyoke city 

Springfield city 

Westf ield city 

Agawam town 

East Longmeadow town 

Hampden town 

Longmeadow town 

Ludlow town 

Monson town. 

Paljner town 

Soutlwick town 

West Springfield town 

Wilbraham town 

Hampshire County, Massachusetts (part) 

Northampton city 

Easthampton town 

Granby town 

Hadley town 

South Hadley town 

Worcester County, Massachusetts (part) 

Warrenttown 

Tolland County, Connecticut (part) 

Somers town 

SYRACUSE, NEW YORK 

Madison County 

Onondaga County 

Oswego County 

TACOMA, WASHINOIOK 

Pierce County 



1960 
population 



22,421 

3,444 

18, 977 

55,247 

27,118 

14,777 

4,953 

8,399 

27,799 

6,774 

10,530 

3,810 

6,685 

6,697 

5,130 

1,567 

275,414 



275,414 
436,044 



219,958 
71,197 
27,550 
117,339 
732 . 588 



44,053 
586,387 
34,159 
67,989 





625 


503 




'56 


996 




502 


776 




65 


727 


2 


104 


669 



750,026 

44, 566 

66,377 

52,970 

703, 532 

224,689 

262, 509 

447,795 

64,760 

383, 035 

716,168 

687,151 

29, 017 

809,762 

306,191 

503,591 

1,033,011 



1,033,011 
2,648,762 
908^209 
409,030 
146,820 
740,316 
444,387 
642, 315 
642, 315 
1,107,213 



Area title and definition 



935,014 
172,199 
281,481 



57,622 
223, 859 
271,057 



32,443 
236,614 
276,333 



276,333 
493,999 



422,254 

61,553 

52,689 

174,463 

26,302 

15,716 

10,294 

2,345 

10, 565 

13,605 

6,712 

10,358 

5,139 

24,924 

7,387 

64,660 

30, 056 

12,326 

4,221 

3,099 

14, 956 

3,383 

3,383 

3,702 

3,702 

563,781 



54,635 
423,028 
86,118 

321,590 
321,590 



1960 
population 



TAMPA-ST. PETERSBURG, FLORIDA 

Hillsborough County 

Pinellas County 

TOLEDO, OHIO-MICHIGAN 

Lucas County, Ohio 

Wood County, Ohio 

Monroe County , Michigan 

TRENTON, NEW JERSEY 

Mercer County 

TUCSON, ARIZONA 

Pima County 

TULSA, OKLAHOMA 

Creek County 

Osage County 

Tulsa County 

UTICA-ROME, NEW YORK 

Herkimer County 

Oneida County 

WASHINGTON, D. C.-MARYIAND-VIHGINIA 

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-BARRE-HAZELION, PENNSYLVANIA 

Luzerne County 

WIIMINGTON, DELAWARE-MARYLAND-NEW JERSEY 

New Castle County, Delaware 

Cecil County, Maryland 

Salem County, New Jersey 

WORCESTER, MASSACHUSETTS 

Worcester County (part) 

Worcester city 

Auburn town 

Berlin town 

Boylston town 

Brookfield town 

East Brookfield town 

Grafton town 

Holden town 

Leicester town 

Millbury town 

Northborough town 

Northbridge town 

North Brookfield town 

Oxford town 

Paxton town 

Shrewsbury town 

Spencer town 

Sterling town 

Sutton tcwn 

Upton town 

Westborough town 

West Boylston town 

YORK, PENNSYLVANIA 

Adams County 

York County 

YOUNOSTOWN-WARREN, OHIO 

Mahoning County 

Trumbull County 



772,453 
397,766 
374,665 
630, 647 
456,931 
72,596 
101,120 
266.392 
266,392 
265,660 
265,660 
418,974 
40,495 
32,441 
346, 038 



66, 370 
264,401 

2,001,697 

763,956 

340,928 

357,395 

91,023 

13,585 

10, 192 

163,401 

261,417 

381,626 

38,395 

343,231 

346,972 

346,972 

414, 565 

307,446 

48,408 

56,711 

328,898 

328,898 

186,587 

14,047 

1,742 

2,367 

1,751 

1,533 

10,627 

10, 117 

8,177 

9,623 

6,667 

10,600 

3,616 

9,282 

2,399 

16, 622 

r,838 

3,193 

3,638 

3,127 

9,599 

5,526 

290,242 
51,906 
233,336 
509,006 
300,480 
208, 526 



INDIVIDUAL/ 1965 . STATE AND METROPOLITAN AREAS 



87 



METROPOLITAN AREAS 

Table 5.2 summarizes and compares with United States 
totals data for the 100 largest standard metropolitan 
statistical areas. Taxpayers residing within these 100 
largest metropolitan areas account for 56.4 percent of 
all returns filed and 62.5 percent of the adjusted gross 
income shown on all returns. Of the United States totals, 
returns from these 100 areas showed 63.1 percent of the 
salaries and wages, 71.5 percent of the dividend income, 
and 66,4 percent of the income tax after credits. 



of the total number of returns filed and total adjusted 
gross income reported in all 100 largest metropolitan 
areas. Another 20 percent of the returns filed, and ad- 
justed gross income, was reported by taxpayers residing 
in the 31 areas with a pxapulation of more than 500,000 
but less than 1,000,000. Almost one-half of the 100 
largest metropolitan areas, those with a population under 
500,000, accounted for less than 15 percent of the returns 
filed and adjusted gross income. 



Table 5.2— NUMBER OF RETURNS, INCOME, AND TAX: 100 LARGEST STANDARD 
METROPOLITAN STATISTICAL AREAS COMPARED WITH ALL RETURNS FILED 

[Taxable and nontaxable i-etums ] 



Number of returns 

Number of Joint returns 

Total number of exemptions 

Number of exemptions other than age and 
blindness 

Adjusted gross income less deficit 

Salaries and wages 

Business net profit and loss 

Net gain and loss from sales of capital assets 
Dividends in adjusted gross income 

Interest received 

Rent and royalties net income and loss 

Partnership net profit and loss 

Taxable income 

Income tax after credits 



Total for 

all returns 

filed 


Returns for 100 largest 

standard metropolitan 

statistical areas 


Number or 


Percent of 




amount 


all returns 


(1) 


(2) 


(3) 


67,596,300 
39,303,938 


38,158,035 
21,502,376 


56.4 
54.4 


190,741,281 


105,737,317 


55.4 


182,707,835 


101,297,526 


55.4 


f Thou.an 


doi/.cj 




429,201,239 


268,310,541 


62.5 


347,150,062 
24,588,343 
10,180,858 
12,960,570 


219,109,899 
14,478,025 
6,b59,092 
9,263,607 


63.1 
58.9 
65.4 

71.5 


11,296,04a 

3,075,808 

10,606,017 


7,356,543 
1,226,007 
6,197,212 


65.1 
39.9 
58.4 


255,082,124 

49,529,095 


164,498,581 
32,890,622 


64.5 
66.4 



The 100 largest standard metropolitan statistical areas 
include most of those areas with a 1960 population of one 
quarter million or more. As exhibited in chart 5B, tax- 
payers filing in the 24 metropolitan areas with a popula- 
tion of 1,000,000 or more accounted for about two-thirds 



Chart 5B - Small, Medium, and Large 
Metropolitan Areas as a Percent of Total 

100 largest standard metropolitan areas = 100 percent 

Areas 63. 9 



66.2 




Under 500, 000 

500. 000 under 

1.000.000 



Under 
500, OUO 



500,000 1.000.000 
under or more 
1, 000, 000 



Population 



NOTE: 100 largest Standard Metropolitan Statistical Areas grouped according to their I960 
population 



Chart 5C - Metropolitan Areas of New York and California as a Percent of State Totals 

NEW YORK CALIFORNIA 



79.8% 



New York 

City '^-^^ 






■NUMBER OF RETURNS 

FILED 

(7 million) 



ADJUSTED GROSS 

INCOME 

($49 billion) 



INVESTMENT 

INCOME 

($6 billion) 



Ocher 
areas 



Los Angeles - «•«» 

Long Beach 37.2% 



39.1% 



«.sx 




22.2% 




iNUMBER OF RETURNS 

FILED 

(7 million) 



ADJUSTED GRtOSS 

INCOME 

($48 billion) 



I^a■ESTMENT 

INCOME 
($5 billion) 



gg INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 

Within such well populated States as New York and gross income were reported in the three largest metro- 
California, metropolitan areas accounted for large pro- politan areas, Los Angeles-Long Beach, San Francisco, 
portions of the State totals. Chart 5C shows that in New and San Diego. Returns from these large metropolitan 
York, the New York City metropolitan area accounted for areas also showed a large proportion of investment 
approximately two-thirds of the returns filed and of ad- income--83.6 percent of total investment income reported 
justed gross income, Buffalo accounted for another 6 by New York taxpayers and 67.5 percent of the total in- 
percent of returns and income. In California, 60.0 per- vestment income reported by California taxpayers, 
cent of the returns filed and 62.6 percent of adjusted 



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 

Table 32. —SELECTED SOURCES OF INCOME, TAXABUE INCOME, AND INCOME TAX BY STATES 
[Taxable and nontaxable returnB) 



89 



Number of 
returns 



Adjusted 
Crose 
income 
(less 

defieit) 

( T>ioua«nd 



Salaries and wages 
(cross) 



Number of 
returns 



dottmrmj 



Business net priiflt 
and loss 



Number of 
returns 



dblix 



Farm net profi 
and loss 



Number of 
returns 



f TTwuaxnd 
dotlmrt) 



Partnership net profit 
and iocs 



Number of 
returns 



f n>oua«)rf 



Net gain and net, loss 

from soles of capital 

assets 



Number of 
returns 



fthoumma 
dolUra) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



United States, total^ 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Oolumbla 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentuck>' 

I»Duisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

Vest Virginia 

Wisconsin 

V^omxng 

Other areas^ 



67,599,057 



429,254,410 



59,710,931 



347,198,619 



24,623,215 



1,942,316 



10,597,850 



7,329,500 



10,178,576 



944,652 
78,539 
497,469 
547,028 
6,768,232 

682,637 

1,095,037 

172,651 

302,734 

1,918,677 

1,404,697 

257,466 

225,667 

4,076,425 

1,717,323 

991, (Kl 
751,701 
917,468 
946,633 
354,140 

1,377,564 
2,U4,626 
2,945,955 
1,264,813 
512,377 

1,587,278 
239,997 
532,555 
164,444 
253,9U 

2,698,570 

306,378 

6,854,168 

1,517,240 

217,642 

3,575,602 
791,995 
692,441 

4,257,086 
343,725 

716,115 

232,877 

1,188,638 

3,281,586 

318,238 

150,997 
1,415,831 
1,072,535 

538,422 
1,501,893 

117,993 
165,348 



5,100,114 

623,824 

2,690,831 

2,495,671 

48,212,668 

4,196,165 
8,215,177 
1,415,988 
1,968,280 
ll,n5,Xl 

7,546,609 
1,589,418 
1,220,403 
28,551,425 
10,939,114 

5,593,153 
4,273,285 
4,852,998 
5,469,072 
1,794,930 

9,473,043 
13,394,374 
20,959,119 
7,448,467 
2,472,370 

9,515,330 
1,335,382 
2,860,672 
1,155,294 
1,417,913 

18,660,958 
1,698,691 

48,886,441 
7,893,631 
1,060,440 

24,083,311 
4,244,922 
4,246,184 

26,677,546 
2,066,013 

3,595,455 
1,041,446 
6,222,033 
18,976,908 
1,893,786 

720,887 
8,498,449 
7,039,800 
2,887,979 
9,118,446 

643,881 
900,773 



855,570 

73,773 

437,497 

467,789 

5,973,752 

599,305 
983,040 
157,502 
273,799 
1,616,028 

1,281,258 

239,031 

193,353 

3,583,270 

1,528,871 

750,917 
603,120 
791,369 
840,619 
318, 639 

1,274,294 
1,909,(X5 
2,644,718 
1,055,520 
444,199 

1,372,631 
195,739 
410,101 
152,480 
229,773 

2,447,993 

272,708 

6,157,243 

1,349,986 

153,243 

3,246,850 
669,975 
606,352 

3,841,071 
317,562 

659,191 

166,021 

1,046,909 

2,870,323 

288,109 

131,344 

1,274,755 

955,915 

487,589 

1,287,176 

99,400 
124,214 



4,356,242 
553,427 
2,331,539 
1,9U,994 
39,154,550 

3,359,317 
6,561,986 
1,032,308 
1,547,630 
8,505,322 

6,387,473 
1,333,973 
937,804 
22,937,004 
9,009,821 

3,781,760 
3,155,909 
3,867,249 
4,447,636 

1,442,858 

7,999,044 

10,993,863 

17,480,032 

5,896,027 

1,956,746 

7,664,355 
991,594 

1,974,043 
976,532 

1,145,452 

15,527,010 
1,426,609 

38,629,417 

6,523,264 

678,972 

20,087,355 
3,324,859 
3,357,168 

22,115,499 
1,720,758 

3,079,360 

685,139 

5,070,806 

15,230,281 

1,590,019 

555,088 
7,173,967 
5,746,161 
2,433,093 
7,376,093 

4S6,328 

687,883 



73,408 
11,790 
47,047 
53,865 
636,102 

71,770 
83,554 
11,707 
17,834 
196,291 

106,986 

17, 528 

27,061 

314,466 

148,040 

115,119 
82,601 
95,714 
85,064 
41,942 

88,782 
155,870 
223,594 
114,168 

49,592 

142,567 
25,888 
55,744 
13,528 
27,532 

180,767 
29,402 
516,501 
122,862 
23,501 

237,638 
89,574 
75,102 

326,286 
25,953 

56,671 

25,947 

105,448 

353,973 

30,646 

16,044 
100,361 
101,535 

41, 672 
128,574 

14,139 
3,925 



258,844 
44,392 
163,056 
165,797 
2,912,979 

288,636 

457,697 

60,844 

82,401 

649,287 

417, 696 

74,016 

94,492 

1,548,203 

648,492 

455,579 
277,062 
338,945 
330,216 
127,646 

469,340 
777,083 
1,144,776 
404,788 
173,759 

572,164 
93,976 

207,567 
47,186 
91,649 

940,173 

97,139 

2,589,290 

455,561 

67,578 

1,282,788 
267,413 
308,939 

1,482,704 
111,875 

207,136 

73,170 

409,573 

1,200,135 

101,615 

51,193 
337,753 
439,444 
159, 690 
567,845 

50,457 
^6,879 



56,889 
(«) 
8,515 
57,226 
87,564 

35,175 
4,746 
4,312 

(•) 

33,622 

64,216 
4,564 

30, 537 
170,162 
U6,194 

174,791 

109,781 

114,918 

36,056 

8,399 

22,755 

6,443 

97,304 

135,201 

51,151 

151,468 
28,349 
94,622 
2,085 
2,514 

14,322 
15,360 
62,356 
U9,145 
57,530 

134,758 
83,968 
31,828 
62,907 
(•) 

36,577 

55,912 

111,718 

227,475 

14,207 

6,981 

60,477 

41,117 

16,095 

124,381 

11,631 
675 



12,845 
(•) 

722 
58,444 
'16,153 

24,973 
94« 

6,192 
(•) 

8,577 

35,217 
8,845 

42,096 
418,901 
204,941 

500,524 
193, 682 
81,175 
'6,197 
17,126 

11,071 

1,584 

58,371 

193,829 

21,877 

126,199 
58,923 

228,248 
'2,080 
2,107 

10,140 
2,319 
21,861 
88,079 
162,478 

146,692 
60,876 
23,197 

35,773 
(«) 

19,807 

104,773 

32,684 

95,922 

2,520 

2,915 
14,876 
67,557 

5,699 
147,705 

2,211 
■^422 



24,250 
1,932 
15,745 
19,356 
252,928 

21,635 
25,887 
4,424 
6,777 
50,672 

29,455 
11,493 
8,159 
U9,855 
41,4U 

42,730 
26,593 
35,015 
25,530 
5,279 

29,804 
30,607 
68,906 
45,174 
15,995 

43,040 
9,366 

23,153 
4,764 
3,401 

67,082 

8,668 

212,124 

37,549 
8,529 

76,988 
25,800 
21,572 
100,939 
4,364 

16,979 
11,019 
43,201 
111,816 
9,114 

3,828 
35,055 
41,212 
19,555 
35,554 

4,645 
2,882 



133,390 
16,572 
71,842 
92,114 
1,227,860 

117,533 
151,2OT 
13,924 
20,743 
263,904 

180,379 
37,475 
40,797 
716,783 
244,537 

230,482 
152,167 

179,171 
161,726 
24,577 

166,636 
180,905 
481,875 
212,140 
113,397 

255,664 
38, 691 

104,697 
31,246 
18,934 

422,004 

53,238 

1,278,090 

189,911 
45, 582 

446,634 
114,969 
163,561 
649,872 

32,730 

75,183 

40,797 

228,961 

450,540 

50,010 

14,920 
170, 579 
204,844 

59,964 
193,256 

21,577 
4,160 



55,257 
7,219 
62,622 
42,101 

960,337 

106,053 
120,551 
17,893 
26,681 
239, 380 

86,667 
35,998 
30,520 
407,792 
165,303 

194,034 
125,762 
71,058 
64,567 
28,253 

132,657 
196,296 
284,454 
208,775 
34,430 

192,971 
47,963 
91,596 
15,459 
20,858 

295,552 
28,073 

834,435 
91,477 

40,177 

303, 660 
83,942 
91,364 

367,775 
28, 592- 

33,464 
58,236 
82,784 
316,096 
36,665 

17,310 
109,667 
147,798 

36,475 
202,978 

20, 679 
27,234 



61,632 
4,233 
90,759 
65,259 
1,518,567 

105,115 
215,847 
103,431 
66,678 
402,434 

126,874 
39,766 
29,190 
644,493 
162,236 

137,722 
97,017 
72,035 

n8,868 
37,820 

189,017 
262,214 
335,936 
199,167 
73,871 

220,507 
40,301 
90,297 
38,595 
24,670 

358,017 

49,032 

1,432,811 

145,615 
19,402 

468,943 
111,781 
107,152 
431, 7U 
34,491 

50,196 
40,398 
U2,685 
554,482 
34,903 

16,999 
184,063 
139,965 

37,080 
177,797 

27,772 
68,675 



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



269-343 O - 67 • 



«0 



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 

Table 32.— SELECTED SOURCES OF INCOME, TAXABLE INCOME, AND INCOME TAX BY STATES— Continued 

[Taxable and nontaxable returns ] 



Total domestic and 


Dividends 


in adjusted 


Interest 




Rent and royalty net 


Taxable 




Income tax after 


received 
















credits 


Number of 


Ajnount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


returns 


(ThtuaMid 


returns 


( Thautmd 


returns 


(Thmiwand 


returns 


(Thouneid 


returns 


(Thotiamd 


returns 


(Thourmid 




Attl^fj 




ibltarit 




Ml.r.) 




dDlISf) 




dollara) 




*//.r.J 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


10,180,843 


13,941,182 


5,396,799 


12,970,356 


23,600,637 


11,309,694 


6,339,404 


3,063,161 


54,365,449 


255,069,767 


53,703,357 


49,524,838 


76,126 


84,219 


40,649 


77,623 


223,938 


32,739 


69,587 


36,355 


715,136 


2,749,272 


707,769 


503,498 


4,996 


3,6*2 


2,677 


3,123 


22,374 


7,673 


9,943 


1,487 


66,050 


403,303 


65,933 


76,096 


71,312 


98,046 


38,676 


91,139 


163,789 


90,941 


51,464 


14,080 


371,060 


1,587,078 


365,202 


301,848 


48,452 


48,279 


32,598 


44,116 


109,439 


53,756 


52,395 


59,703 


371,282 


1,270,046 


362,997 


233,143 


1,14S,641 


1,415,378 


610,255 


1,302,761 


2,678,535 


1,604,617 


794,322 


77,390 


5,545,619 


28,556,409 


5,463,800 


5,592,202 


113,700 


117, 322 


60,052 


107,361 


264,317 


107,294 


33,290 


44,320 


542,708 


2,376,792 


531,109 


442,376 


24S,691 


458,331 


145,343 


434,062 


491,073 


216,420 


99,581 


29,103 


933,970 


5,297,377 


926,211 


1,091,373 


35,097 


148,796 


22,219 


145,127 


53,997 


13,374 


10,081 


1,878 


144,491 


912,623 


143,352 


230,218 


43,189 


119, 598 


32,805 


115,330 


77,002 


46,591 


18,377 


15, 582 


243,425 


1,305,352 


239,253 


279,752 


3(»,681 


561,843 


195,383 


529,380 


665, 550 


416,520 


167,915 


72,966 


1,469,624 


6,228,054 


1,444,137 


1,226,468 


121,690 


174,136 


69,958 


163,092 


290,201 


125,776 


95,372 


43,957 


1,066,693 


4,167,510 


1,060,414 


773,345 


47,400 


37,666 


13,641 


33,644 


114,639 


31,416 


19,643 


11,960 


206,071 


935,017 


205,159 


173,432 


32,883 


17,739 


17,051 


14,952 


68,573 


37,130 


19,947 


14,347 


166,861 


657,593 


163,446 


114,979 


630,790 


941,444 


397,794 


374,708 


1,572,843 


763,463 


398,259 


236,427 


3,426,560 


18,005,320 


3,380,494 


3,530,540 


210,763 


224,799 


117, 0&4 


205,872 


543, 586 


226,047 


155,U5 


92,157 


1,419,219 


6,659,735 


1,404,316 


1,244,336 


151,134 


100,523 


86,102 


38,313 


392,738 


134,399 


126,980 


126,313 


767,292 


3,193,781 


735,389 


570,135 


133,325 


100,644 


e«,533 


89,700 


261,315 


120,900 


129,330 


125,059 


575,561 


2,423,298 


562,629 


444,333 


92,250 


122,372 


52,314 


115,074 


217,393 


94,447 


79,306 


49,353 


682,870 


2,665,724 


676, 680 


490,228 


87,628 


109,543 


48,349 


101,103 


229,282 


100,996 


U9,602 


132,406 


719,554 


2,978,669 


713,440 


579,745 


45,890 


75,891 


28,654 


71,608 


115,113 


48,378 


23,381 


5,893 


272,521 


976,490 


269,474 


177,123 


212,726 


267,054 


117,339 


245,771 


446,705 


195,375 


96,307 


53,313 


1,140,517 


5,924,099 


1,131,571 


1,148,063 


338, 663 


564,275 


205,499 


530,401 


346,831 


395,805 


211,803 


31,553 


1,734,132 


8,077,369 


1,715,878 


1,578,581 


439, 656 


595,897 


262,267 


549,693 


1,096,628 


454,663 


229,394 


98,334 


2,471,707 


13,151,510 


2,449,959 


2,582,U6 


209,511 


198,568 


123,452 


130,039 


439,001 


211,287 


n7,954 


43, 556 


977,302 


4,109,537 


947,728 


762,973 


48,188 


38,813 


30,041 


34,553 


106,456 


42,013 


41,906 


38,595 


346,883 


1,243,626 


341,234 


229,980 


236,845 


317,735 


129,865 


296,033 


516,024 


233,317 


157,354 


86,373 


1,247,367 


5,661,353 


1,230,364 


1,095,066 


4«,062 


32,674 


22,361 


28,574 


85,849 


40,587 


34,349 


15,728 


174,330 


737,454 


171,359 


128,610 


79,313 


56,039 


42,919 


50,017 


183,163 


93,019 


77,464 


79,677 


399,271 


1,623,612 


382,865 


294,594 


18,092 


28,572 


3,333 


27,070 


48,725 


32,548 


15,364 


625 


136,151 


721,055 


135,534 


143,013 


31, 602 


63,063 


21,380 


59,723 


89,526 


37,588 


27,281 


7,846 


203,403 


841,030 


202,453 


156,144 


526,929 


639,909 


328,737 


585,617 


1,069,376 


460,538 


206,741 


49,353 


2,261,629 


U, 622, 156 


2,249,319 


2,273,925 


31,521 


32,706 


16,176 


29,654 


75,994 


46,622 


36,027 


28,927 


236,443 


933,050 


233,076 


173,333 


1,368,691 


2,406,042 


862,033 


2,268,350 


3,050,293 


1,666,395 


503,230 


164,633 


5,776,472 


29,775,360 


5,740,267 


6,165,093 


144,376 


218,332 


80,939 


205,941 


344,402 


127,909 


117,450 


67,182 


1,111,689 


4,200,697 


1,104,750 


784,068 


33,497 


11,833 


17,650 


9,510 


69,549 


33,118 


29,904 


32,317 


159,177 


555,031 


149,583 


91,501 


496,939 


697,223 


284,008 


652,046 


1,297,254 


552,151 


314,250 


125,267 


3,017,273 


14,861,270 


2,990,935 


2,889,601 


78,069 


101,962 


50,049 


95,397 


205,917 


U0,013 


132,742 


98,083 


591,897 


2,363,016 


582,991 


442,130 


103,106 


83,110 


57,372 


78,909 


263,340 


121,991 


63,067 


23,349 


554,500 


2,5U,608 


547,321 


467,696 


631,353 


961,925 


374,887 


899, 594 


1,408,285 


547,615 


310,430 


102,361 


3,585,170 


16,175,188 


3,554,863 


3,098,553 


45,640 


68,267 


25,411 


63,864 


135,491 


56,158 


31,836 


12,549 


282,666 


1,245,179 


281,031 


240,613 


49,453 


58,407 


25, U3 


54,314 


139,939 


53,681 


53,286 


26,546 


533,915 


1,915,370 


531,423 


341,755 


42,422 


23,147 


24,737 


20,267 


70,801 


39,030 


33,613 


28,739 


151,654 


529,252 


144,900 


83,958 


100,843 


128,193 


59,887 


119,429 


300,667 


113,731 


38,480 


57,817 


374,028 


3,446,354 


363,363 


652,619 


382,350 


454,477 


204,436 


417,237 


389,190 


464,508 


433,697 


398,500 


2,509,968 


10,958,313 


2,476,950 


2,121,747 


45,823 


46,335 


22,699 


42,126 


113,447 


56,906 


31,990 


7,786 


252,365 


985,119 


250,772 


178,053 


19,201 


40,959 


13,985 


39,052 


50,516 


25,707 


15,994 


3,666 


117,424 


389,473 


116,721 


71,056 


185,976 


277,094 


106,103 


259,925 


339,325 


157,371 


108,618 


45,591 


1,102,965 


4,979,421 


1,091,291 


946,983 


154,373 


132,246 


74,850 


118,936 


422,130 


202,106 


103,522 


30,393 


394,526 


4,264,929 


879,506 


787,389 


54,331 


80,502 


29,327 


75,334 


113,042 


45,257 


47,414 


21,942 


418,904 


1,658,097 


416,590 


304,257 


255,483 


255,812 


147,581 


236,069 


616,097 


242,081 


156,089 


76,166 


1,195,104 


5,327,943 


1,173,902 


974,789 


23,299 


16,643 


10,869 


14,897 


43,206 


21,100 


17,865 


10,431 


93,647 


371,823 


92,444 


68, U5 


40,867 


77,607 


30,857 


73,271 


62,256 


50,622 


14,033 


3,217 


105,353 


553,025 


100,160 


102,639 



United States, total 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia , 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Mlssoiu*! 

Montana 

Nebraska 

Nevada , 

New , Hampshire 

New Jersey 

New Mexico , 

New York 

North Carolina , 

North Dakota 

Ohio 

Oklahoma , 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee , 

Texas , 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin , 

Wyoming 

OtJier areas ^ 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Includes data for other areas described in Footnote 3. 

^Net loss exceeded net profit- 

^Retums of bona fide residents of Puerto Rieo, whether U. S. citizens or aliens, and U. S. citizens residing in Panama Canal Zone, Virgin Islands, or abroad. 

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



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 



91 



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INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 



93 



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r-i H f^ -^t m lA 









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7,781 




45,523 
20,336 
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9,743 




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104 



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 

-SELECTED SOURCES OF INCOME, TAXABLE INCOME, AND INCOME TAX, BY 100 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS 

[Taxable ajid nontaxable returns] 



100 largest standara metropolitan 
statistical areas 





Adjusted 
gross 


Salaries and wages 
(gross) 


Business net profit 
and loss 


Farm net profit and 
loss 


Partnership net profit 
and loss 


Net gain and net loss 

from sales of capital 

assets 


Number of 


(less 






































returns 


deficit) 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


.^Ol^t 


Number of 


Amount 




( Thousand 


returns 


(Thousand 


returns 


(Thousmtd 


returns 


(Thouatnd 


returns 


(Thaiaand 




(Thatiaand 




dollar^} 




dollar,} 




dollar*) 




dollars) 




dollar!) 




dollar,) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


202,326 


1,507,872 


188,253 


1,304,811 


16,009 


79,539 


1,353 


^1,458 


2,986 


20,658 


14,544 


22,452 


258,259 


1,698 


909 


231,683 


1,426,584 


17,464 


85,658 


2,439 


369 


5,373 


21,121 


22,153 


16,746 


189,334 


1,274 


059 


171,539 


1,069,740 


14,270 


71,037 


1,662 


823 


3,520 


27,092 


19,892 


20,973 


405,628 


3,116 


992 


364,551 


2,631,232 


37,891 


180,056 


3,669 


^9,484 


13,137 


56,443 


60,666 


105,807 


425,806 


2,936 


644 


391,117 


2,455,768 


30,925 


152,104 


3,o25 


^1,291 


11,043 


90,772 


32,676 


67,979 


99,659 


642 


580 


88,893 


503,194 


9,789 


40,134 


1,498 


8,589 


3,600 


25,848 


12,703 


14,679 


622,843 


4,209 


358 


576,286 


3,533,928 


41,069 


219,924 


6,532 


'1,132 


10,586 


76,130 


53,125 


74,946 


97,523 


646 


071 


89,710 


558,767 


9,915 


25,474 


1,989 


1,187 


1,755 


12,152 


6,336 


13,293 


91,311 


572 


604 


81,079 


479,337 


7,901 


30,776 


2,654 


1 434 


2,828 


13,892 


10,729 


6,687 


201,666 


1,274 


727 


187,776 


1,091,773 


12,450 


55,727 


1,088 


'740 


4,771 


33,923 


11,931 


15,448 


991,932 


6,479 


569 


891,247 


5,210,268 


71,486 


377,442 


1,037 


524 


15,027 


39,139 


97,294 


157,059 


149,001 


1,007 


503 


133,662 


833,200 


10,265 


47,264 


(•) 


(•) 


2,778 


16,109 


12,901 


14,705 


459,422 


3,077 


001 


415,277 


2,609,471 


34,559 


159,374 


2,935 


215 


9,490 


54,824 


39,395 


38,870 


123,224 


860 


593 


114,470 


734,984 


10,553 


49,516 


2,046 


137 


1,891 


15,856 


9,032 


6,750 


114,012 


811 


774 


105,367 


677,880 


9,476 


49,445 


2,144 


337 


3,384 


14,135 


10,693 


14,224 


99,400 


582 


578 


91,439 


485,238 


8,594 


36,722 


1,416 


320 


2,869 


16,811 


6,069 


10,786 


2,581,895 


19,377 


910 


2,334,533 


15,902,828 


165,232 


946,124 


13,655 


5,713 


64,171 


420,827 


226,499 


481,865 


449,758 


3,001 


485 


401,652 


2,407,135 


37,245 


187,938 


7,987 


212 


10,043 


62,770 


41,083 


53,395 


722,876 


5,375 


682 


671,810 


4,425,353 


44,591 


213,061 


3,458 


1,823 


15,357 


109,535 


61,453 


205,189 


297,997 


1,996 


554 


277,173 


1,704,112 


23,518 


111,766 


6,385 


6,752 


5,439 


30,935 


21,201 


32,936 


459,845 


3,098 


708 


411,203 


2,504,940 


49,457 


201,334 


14,412 


'10,103 


15,029 


32,373 


50,354 


122,562 


131,404 


867 


529 


117,744 


703,227 


11,018 


47,468 


7,166 


27,579 


3,584 


13,705 


14,319 


16,862 


255,965 


1,910 


431 


237,388 


1,639,981 


21, 433 


100,864 


7,604 


4,132 


4,664 


26,875 


18,060 


26,957 


392,289 


2,632 


842 


352,411 


2,167,569 


38,885 


165,526 


5,365 


'1,658 


12,153 


71,115 


56,105 


59,715 


91,874 


638 


018 


83,206 


516,836 


9,370 


45,541 


2,363 


2,297 


2,637 


17,148 


3,127 


9,303 


1,467,162 


11,138 


440 


1,337,459 


9,443,784 


92,718 


521,403 


5,355 


250 


31,910 


227,637 


131,983 


158,972 


105,206 


611 


V.l 


93,845 


518,502 


9,290 


31,135 


2,292 


1,347 


3,741 


6,350 


12,374 


6,687 


114,755 


649 


097 


106,300 


573,846 


6,575 


26,311 


C») 


(•) 


3,905 


15,370 


7,429 


11,072 


154,140 


1,208 


764 


141,272 


1,029,503 


8,930 


52,772 


3,531 


'1,126 


3,088 


27,943 


9,937 


15,355 


151,555 


1,000 


615 


123,333 


673,403 


17,767 


66,933 


(•) 


(«) 


3,204 


28,400 


27,759 


52,051 


219,526 


1,340 


236 


201,786 


1,141,149 


22,926 


78,754 


4,544 


'4,681 


5,790 


27,403 


16,594 


23,591 


126,733 


778 


313 


111,427 


633,343 


12,253 


53,988 


7,790 


10,812 


5,591 


29,065 


18,190 


21,498 


205,458 


1,44S 


099 


192,569 


1,235,805 


10,333 


56,346 


2,413 


3,374 


4,036 


27,553 


13,212 


11,761 


160,783 


1,050 


144 


140,974 


313,673 


16,479 


84,646 


4,088 


5,123 


3,554 


34,504 


16,700 


23,040 


126,456 


830 


520 


113,415 


699,433 


10,412 


42,157 


3,418 


3,149 


2,241 


21,960 


9,830 


11,837 


208,362 


1,560 


321 


187,497 


1,243,527 


14,959 


90,028 


(•) 


(•) 


4,991 


28,902 


25,097 


33,357 


186,537 


1,254 


091 


172,448 


1,042,819 


14,495 


61,024 


976 


3,255 


8,979 


30,229 


26,512 


35,525 


543,122 


3,697 


660 


500,467 


3,077,781 


54,264 


198,586 


13,155 


'20,279 


12,683 


77,555 


52,620 


117,269 


355,966 


2,453 


144 


323,078 


2,057,901 


28,169 


138,474 


14,161 


15,692 


7,460 


52,538 


33,730 


31,922 


154,007 


984 


965 


140,829 


837,501 


13,588 


48,711 


(•) 


(») 


2,770 


22,248 


10,188 


20,753 


247,455 


1,492 


803 


229,123 


1,281,277 


13,540 


67,278 


(•) 


(•) 


5,631 


28,334 


23,255 


11,669 


82,211 


465 


033 


75,346 


412,324 


6,368 


18,337 


(«) 


(•) 


2,152 


7,732 


6,079 


4,500 


405,641 


2,840 


953 


364,363 


2,317,757 


36,533 


174,338 


10,155 


1,339 


9,441 


74,265 


44,219 


60,907 


110,980 


658 


589 


100,298 


552,377 


5,732 


31,032 


3.435 


'2,079 


4,835 


16,622 


10,122 


13,297 


106,263 


690 


873 


93,810 


566,335 


10,431 


54,191 


5,817 


12,296 


1,992 


8,344 


10,164 


9,043 


106,045 


749 


654 


93,277 


518,080 


8,693 


45,363 


5,853 


4,270 


2,876 


19,013 


10,743 


3,137 


2,518,674 


18,840 


037 


2,233,039 


15,475,843 


243,031 


1,114,697 


7,585 


'41,854 


91,392 


390,732 


374,502 


620,229 


263,153 


1,738 


112 


239,260 


1,428,196 


20,635 


108,080 


6,279 


2,496 


9,147 


43,561 


20,914 


20,273 


222,993 


1,327 


694 


206,351 


1,082,540 


17,800 


83,573 


2,972 


'3,425 


5,019 


44,441 


16,257 


34,280 


377,107 


2,229 


393 


314,995 


1,688,959 


35,735 


143,552 


1,888 


'l02 


13,267 


47,150 


53,810 


36,831 


480,124 


3,474 


088 


432,685 


2,920,476 


32,997 


133,565 


4,590 


5,131 


6,579 


52,337 


54,075 


57,382 


599,144 


4,225 


274 


549,857 


3,540,588 


41,633 


183,550 


7,460 


'463 


15,464 


99,480 


69,945 


112,250 


99,825 


573 


960 


90,507 


491,728 


8,278 


23,760 


1,687 


'3,263 


2,246 


1,721 


5,925 


7,779 


171,856 


1,022 


631 


157,343 


343,228 


11,210 


54,321 


5,972 


*536 


5,427 


36,061 


10,600 


19,415 


131,725 


964 


193 


118,223 


770,095 


8,944 


52,434 


(•) 


(•) 


2,142 


22,172 


13,724 


22,961 


332,086 


2,078 


760 


296,631 


1,551,960 


24,110 


117,537 


(•) 


(«) 


5,498 


66,253 


25,435 


54,611 


4,546,345 


34,278 


160 


4,103,589 


26,478,302 


330,585 


1,793,426 


3,095 


'7,248 


158,676 


996,503 


605,022 


1,211,191 


680,733 


5,277 


951 


613,437 


4,215,431 


46,535 


286,533 


(») 


(•) 


18,587 


177,170 


93,888 


116,779 


185,575 


1,095 


972 


167,174 


947,924 


9,943 


43,956 


950 


792 


3,651 


16,655 


11,561 


14,016 


205,920 


1,203 


042 


182,824 


997,433 


19,590 


63,314 


6,439 


'590 


5,026 


32,137 


17,490 


28,091 


185,831 


1,152 


348 


165,620 


946,226 


14,421 


60,832 


3,750 


6,619 


4,024 


25,975 


15,496 


25,713 


110,136 


619 


170 


96,327 


506,547 


11,332 


40,971 


1,955 


7,049 


3,308 


21,522 


9,633 


13,163 


468,411 


3,631 


413 


415,649 


2,982,449 


33,263 


202,016 


657 


i241 


18,314 


81,696 


57,560 


62,493 


120,894 


826 


598 


104,663 


676,154 


8,208 


40,159 


5,486 


12,933 


3,285 


20,820 


14, 651 


10,482 


1,597,929 


10,865 


580 


1,442,593 


8,900,101 


113,584 


602,516 


8,057 


499 


35,599 


258,888 


144,495 


200,066 


275,900 


1,685 


621 


240,060 


1,343,698 


29,308 


104,385 


4,002 


785 


8,319 


37,922 


36,988 


45,336 


732,123 


5,064 


555 


649,857 


4,114,704 


60,979 


290,561 


3,552 


'776 


17,882 


129,459 


64,735 


94,299 


327,185 


2,250 


414 


292,015 


1,802,264 


28,618 


136,344 


6,376 


3,248 


8,432 


84,276 


45,766 


59,236 


310,225 


1,875 


198 


287,274 


1,574,777 


22,804 


95,033 


(•) 


C*) 


4,040 


33,751 


27,026 


28,233 


103,555 


653 


801 


94,223 


549,384 


8,172 


36,772 


2,342 


5,080 


2,030 


15,658 


9,637 


12,276 


160,964 


1,158 


757 


147,228 


926,471 


10,221 


53,827 


1,521 


'463 


2,964 


31,686 


13,573 


36,724 


313,432 


2,174 


996 


281,587 


1,823,642 


20,655 


104,404 


5,153 


3,577 


4,466 


33,831 


29,189 


35,725 


227,145 


1,707 


422 


203,295 


1,434,482 


23,445 


101,677 


4,455 


883 


9,307 


64,159 


26,167 


32,522 


812,032 


5,634 


196 


737,020 


4,650,927 


56,190 


280,323 


13,553 


11,644 


16,987 


123,220 


60,233 


96,435 


168,864 


1,064 


456 


153,715 


830,452 


17,778 


64,506 


1,555 


'2,487 


5,460 


34,178 


19,541 


19,649 


245,703 


1,348 


256 


222,933 


1,119,286 


18,572 


80,705 


5,074 


'5,112 


4,816 


16,676 


22,812 


25,829 


X5,329 


2,050 


093 


269,688 


1,714,792 


31,302 


113,777 


5,147 


'4,827 


10,415 


30,507 


37,126 


56,867 


369,541 


2,381 


542 


327,125 


1,955,939 


34,146 


126,603 


4,243 


1,575 


9,431 


43,502 


50,335 


72,830 


1,173,439 


8,944 


867 


1,019,467 


7,003,250 


99,806 


539,418 


4,517 


'3,849 


46,872 


258,814 


184,401 


294, 179 


330,859 


2,530 


899 


302,578 


2,129,910 


25,076 


126,157 


2,177 


7,900 


12,089 


51,540 


46,450 


67,753 


429,041 


3,152 


715 


384,575 


2,603,960 


43,204 


193,293 


4,135 


606 


16,515 


78,572 


65,502 


76,911 


66,591 


394 


276 


60,757 


316,899 


6,632 


22,734 


1,759 


'1,024 


2,843 


15,608 


4,792 


8,700 


90,016 


612 


122 


80,919 


497,847 


9,616 


41,143 


3,563 


3,895 


3,039 


18,321 


9,354 


8,958 


100,169 


598 


890 


85,060 


476,368 


8,657 


44,343 


3,135 


7,906 


2,815 


18,931 


13,801 


7,547 


171,165 


1,117 


807 


153,158 


938,362 


11,189 


56,711 


650 


'1,807 


2,423 


15,645 


15,523 


12,027 


192,539 


1,263 


897 


173,217 


1,050,157 


14,996 


70,631 


3,425 


1,529 


5,514 


29,016 


19,866 


15,453 


120,668 


744 


247 


111,758 


649,024 


8,930 


41,502 


1,351 


569 


4,902 


15,897 


14,118 


7,502 


301,865 


1,616 


896 


239,427 


1,195,063 


32,111 


97,306 


3,691 


'1,304 


7,117 


33,610 


42,649 


45,910 


228,527 


1,532 


569 


208,638 


1,279,791 


16,776 


63,470 


5,903 


3,845 


6,215 


34,240 


20,240 


27,556 


116,054 


814 


526 


105,813 


553,350 


8,390 


42,473 


378 


2,046 


3,177 


15,912 


14,035 


23,286 


84,518 


522 


315 


72,343 


390,468 


7,363 


26,387 


(«) 


(•) 


1,799 


13,748 


11,383 


25,566 


146,317 


1,019 


882 


125,995 


785,179 


18,195 


68,111 


4,714 


'4,521 


4,427 


22,955 


16,398 


37,410 


93,567 


603 


868 


81,320 


479,073 


7,635 


33,604 


2,533 


6,325 


2,457 


12,327 


11,075 


10,524 


831,996 


6,589 


453 


762,312 


5,457,647 


53,013 


311,516 


4,127 


'3,559 


22,259 


93,044 


95,989 


191,481 


127,237 


810 


864 


115,076 


673,504 


11,604 


31,017 


5,708 


8,850 


3,362 


27,011 


13,494 


14,203 


106,113 


551 


707 


95,331 


460,952 


11,710 


37,245 


(*) 


(•) 


2,176 


14,991 


6,521 


7,032 


146,919 


1,277 


333 


131,665 


917,342 


8,692 


56,662 


2,295 


300 


3,088 


8,115 


17,545 


98,045 


122,221 


749 


669 


112,380 


638,420 


7,277 


40,679 


(•) 


(-) 


1,513 


12,354 


10,742 


12,003 


100,451 


638 


334 


89,934 


528,572 


8,680 


39,896 


5,680 


3,848 


4,144 


18,957 


10,523 


7,690 


173,692 


1,247 


646 


160,090 


1,103,277 


13,571 


63,682 


2,385 


1,591 


3,779 


20,924 


10,075 


6,214 



Akron , Oh io 

Albany -Schenectady -Troy, N.Y 

Allentown-Bethlehem-Easton, Pa. -N.J 

Anaheim-Santa Ana-Garden Grove, Calif... 

Atlanta, Ga 

Bakersfield, Calif 

Baltimore, Md 

Beaumont-Port Arthur, Texas 

Binghamton, N.Y. -Pa 

Bi rmingham , Ala 

Bos ton , Mass 

Bridgeport , Conn 

Buffalo, N-y 

Canton, Ohio 

Charlotte, N -C 

Chattanooga, Tenn.-Ga 

Chicago, 111 

Cincinnati, Ohio-Ind.-Ky 

Cleveland , Ohio 

Columbus , Ohio 

Dallas , Texas 

Davenport-Rock Island-Moline, Iowa-Ill.. 

Dayton, Ohio 

Denver , Colo 

Des Moines, Iowa 

Detroit, Mich 

Duluth-Superior, Minn.-Wis ■ 

El Paso , Texas 

Flint, Michigan 

Fort Lauderdale-Hollywood, Fla 

Fort Worth, Texas 

Fresno, Calif 

Gary -Hammond -East Chicago, Ind 

Grand Rapids, Mich ■ 

Harrisburg, Pa 

Hartford , Conn 

Honolulu, Hawaii 

Hous ton , Texas 

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 

Minneapolis-St. Paul, Minn ■ 

Mobile, Ala 

Nashville, Tenn 

New Haven, Conn 

New Orleans , La 

New York, N-Y 

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 , Oreg . -Wash 

Providence-Pawtucket-Warwick, R.I --Mass . ■ 
Reading, Pa 

Richinond , Va 

Rochester, N.Y 

Sacramento, Calif 

St. Louis, Mu.-Ill 

Salt Lake City, Utah 

San Antonio, Texas 

San Bernardino-Riverside-Ontario, Calif. . 

San Diego, California 

San Francisco-Oakland, Calif 

San Jose, Calif 

Seattle-Everett, Wash 

Shreveport , La 

South Bend, Ind. -Mich 

Spokane, Wash 

Springfield-Chicopee-Holyoke, Mass. -Conn. 

Syracuse, N-Y 

Tacoma, Wash 

Tampa-St. Petersburg, Fla 

Toledo , Ohio-Mich , 

Trenton, N.J 

Tucson, Ariz 

Tulsa, Okla , 

Utica-Rome, N.Y 

Washington, D.C-Md.-Va 

Wichita, Kans 

Wilkes-Barre-Hazelton, Pa 

Wilmington, Del. -Md. -N.J 

Worcester, Mass 

York, Pa 

Youngstown-Warren, Ohio 



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



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 



105 



-SELECTED SOURCES OF INCOME, TAXABLE INCOME, 



AND INCOME TAX, BY 100 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS— Continued 
(Taxable uiid nontaxable returns) 



100 largest slanaaril metropolitan 
statistical areas 



Tetal domestic urul 

foreign dividends 

received 


Dividends in adjusted 
gross incume 


Interest 


received 


Rent und r-oyulty net 
Income and loss 


Taxable 


l„eu,e 


IrLi^ome ViT after 
credits 


Number or 


. Amount 


Number of 


Araoujit 


Number of 


Amount 


Number of 


Aauunt 


Number of 


Aiasunt 


Number of 


Aaount 


returns 


(IhtrntMid 


returns 


f7>.«,.«id 


returns 


(Thavteid 


returns 


riTMuavid 


returns 


rn.oua«id 


returns 


(Thouamut 




dotlmia) 




dtttUf) 




dollmru) 




dbif'ra) 




<loltart) 




dallMf) 


(13) 


(14) 


(15) 


(16) 


(17) 


(16) 


(19) 


(2U) 


(21) 


(22) 


(23) 


(24) 


26,165 


30,893 


15,214 


28,297 


78,831 


26,951 


15,300 


7,273 


176,690 


953,102 


176,494 


185,838 


48,399 


53,483 


29,182 


48,486 


115,391 


53,165 


28,592 


4,691 


219,472 


1,022,081 


218,611 


186,495 


29,411 


38,082 


18,112 


35,134 


71,723 


21,542 


14,676 


4,846 


169,905 


803,445 


168,294 


151,544 


67,078 


77,667 


33,799 


70,900 


150,116 


76,414 


45,601 


'7,775 


323,274 


1,741,688 


319,040 


332,891 


50,795 


89,360 


28,791 


84,581 


111,949 


52,526 


31,610 


11,329 


343,797 


1,787,635 


343,130 


351,865 


13,724 


7,454 


4,082 


6,310 


34,608 


20,599 


13,003 


4,909 


74,961 


370,650 


73,870 


70,939 


96,230 


149,846 


53,361 


140,262 


219,499 


95,766 


43,648 


22,474 


527,391 


2,606,675 


524,075 


502,232 


14,633 


13,296 


5,633 


11,933 


33,291 


11,467 


11,276 


8,615 


80,064 


378,656 


79,869 


71,304 


16,287 


16,167 


5,641 


14,771 


32,308 


13,747 


7,374 


2,560 


76,052 


340,306 


75,906 


62,548 


21,988 


34,132 


12,622 


32,041 


62,511 


23,622 


13,035 


5,870 


163,559 


731,133 


162,178 


140,823 


161,700 


337,577 


99,566 


321,416 


401,179 


195,503 


101,443 


22,579 


812,186 


3,949,759 


604,416 


799,700 


31,417 


40,585 


18,447 


37,656 


69,101 


29,487 


12,864 


6,221 


119,896 


636,038 


116,410 


124,145 


64,209 


84,318 


37,895 


78,403 


187,703 


82,967 


48,735 


11,876 


388,880 


1,852,334 


386,151 


344,621 


14,314 


21,284 


7,407 


19,922 


46,575 


15,508 


13,624 


2,991 


106,327 


538,224 


105,737 


101,416 


17,439 


27,903 


9,438 


26,436 


34,277 


11,480 


9,104 


5,606 


91,750 


473,930 


91,749 


94,942 


6,641 


17,772 


4,028 


17,040 


24,196 


8,451 


10,964 


4,196 


80,733 


324,638 


79,407 


63,904 


460,384 


765,304 


283,811 


716,524 


1,044,302 


510,910 


221,273 


114,395 


2,197,734 


12,525,332 


2,176,542 


2,583,957 


74,547 


150,476 


47,416 


143,153 


175,801 


61,131 


47,483 


17,461 


370,262 


1,820,524 


367,733 


360,740 


115,034 


200,630 


66,280 


139,790 


291,159 


141,567 


51,172 


10,535 


623,818 


3,428,151 


619,351 


721,263 


33,310 


46,257 


18,699 


43,290 


92,654 


32,799 


21,864 


12,988 


253,176 


1,234,256 


251,660 


237,961 


64,113 


102,766 


33,757 


96,222 


143,548 


67,250 


54,338 


26,575 


368,221 


1,891,843 


365,440 


384,235 


17,836 


16,880 


7,950 


15,565 


49,150 


19,548 


11,163 


4,867 


106,975 


528,914 


105, 5X 


98,220 


36,791 


48,032 


20,278 


44,735 


95,677 


37,318 


26,503 


6,869 


223,977 


1,226,423 


221,738 


239,067 


68,062 


77,936 


35,889 


71,993 


166,760 


64,731 


43,296 


17,410 


327,199 


1,516,392 


320,812 


287,747 


14,059 


14,525 


8,447 


13,171 


37,469 


22,219 


6,557 


5,093 


77,226 


390,523 


77,016 


76,756 


227,808 


321,235 


131,550 


297,228 


564,627 


222,946 


104,388 


53,987 


1,262,000 


7,233,104 


1,256,638 


1,450,326 


20,823 


20,897 


13,127 


19,143 


44,313 


15,699 


8,178 


1,068 


83,4X 


354,634 


81,278 


64,154 


13,342 


8,452 


4,669 


7,401 


26,197 


13,141 


7,159 


3,555 


88,479 


345,395 


87,814 


63,721 


23,568 


37,083 


15,388 


34,575 


61,481 


21,159 


10,921 


3,253 


133,746 


782,717 


133,746 


154,452 


34,485 


82,533 


21,872 


78,761 


60,213 


50,920 


13,998 


10,755 


120,529 


593,002 


117,711 


120,019 


22,702 


24,361 


10,951 


22,241 


59,529 


24,683 


25,197 


18,768 


183,847 


779,019 


181,555 


148,486 


20,198 


8,081 


10,833 


6,085 


46,297 


23,422 


13,791 


482 


103,556 


460,910 


102,088 


85,410 


22,780 


15,148 


12,688 


12,776 


69,796 


20,891 


18,780 


12,501 


176,267 


900,420 


175,980 


165,091 


26,889 


30,249 


17,269 


27,464 


60,828 


28,214 


14,923 


6,383 


133,977 


596,608 


131,013 


114, 9o4 


15,797 


14,622 


9,006 


12,978 


37,816 


16,357 


11,645 


3,350 


112,165 


150,709 


110,405 


•:-4,S31 


51,071 


95,950 


28,852 


91,169 


91,243 


43,033 


15,472 


5,304 


174,338 


1,020,497 


172,710 


210,308 


38,062 


32,045 


15,585 


28,821 


69,558 


26,415 


15,575 


10,533 


151,103 


751,872 


150,192 


146,108 


70,336 


115,548 


37,643 


108,158 


159,153 


73,843 


60,926 


32,912 


437,325 


2,247,426 


434,797 


455,255 


49,162 


63,367 


29,210 


58,675 


107,969 


44,889 


32,974 


15,384 


296,759 


1,520,252 


294,220 


293,917 


15,231 


21,513 


7,456 


19,988 


41,049 


16,649 


9,429 


2,148 


124,010 


562,962 


122,656 


113,569 


37,375 


33,835 


24,467 


30,083 


91,493 


40,395 


29,157 


4,467 


210,493 


942,204 


209,398 


173,469 


3,508 


10,412 


4,131 


9,732 


22,579 


5,412 


5,501 


111 


70,202 


269,202 


69,909 


46,761 


60,219 


69,467 


28,562 


63,996 


152,045 


71,957 


40,109 


20,897 


340,944 


1,727,689 


338,159 


331,833 


15,535 


17,532 


8,377 


16,235 


38,105 


15,159 


6,796 


2,694 


87,721 


403,628 


87,576 


77,232 


13,208 


14,399 


8,673 


12,973 


35,691 


13,505 


9,646 


4,303 


89,222 


434,719 


88,930 


61,668 


12 ,214 


14,477 


6,734 


13,301 


37,564 


14,380 


8,453 


8,116 


39,084 


462,611 


86,663 


85,376 


419,965 


532,380 


214,476 


492,104 


1,037,551 


691,564 


312,330 


'38,620 


2,086,759 


11,195,471 


2,057,362 


2,252,984 


35,792 


62,324 


22,619 


58,971 


82,428 


39,567 


23,601 


12,904 


218,623 


1,014,939 


217,693 


194,340 


22,309 


36,338 


15,313 


34,136 


55,851 


27,525 


13,132 


11,267 


173,051 


764,394 


171,153 


154,200 


66,159 


110,741 


41,449 


103,852 


145,657 


104,061 


31,631 


22,036 


286,329 


1,257,224 


260,423 


259,053 


32,542 


116,371 


42,048 


109,013 


217,334 


96,336 


55,581 


32,436 


412,333 


2,138,250 


409,696 


405, 23« 


96,908 


135,105 


51,474 


126,013 


252,236 


107,763 


52,600 


11,518 


506,229 


2,480,497 


503,082 


433, ^■•;2 


7,641 


13,696 


5,815 


12,826 


28,874 


20,799 


6,676 


6,466 


78,426 


327,557 


77,981 


■-2,396 


15,452 


26,128 


11,448 


24,598 


51,050 


18,427 


11,268 


13,667 


133,287 


603,110 


131,313 


120,355 


36,019 


56,174 


22,107 


52,533 


60,135 


25,524 


14,949 


1,221 


115,925 


617,136 


114,591 


122,384 


32,756 


54,047 


18,093 


50,879 


93,293 


48,009 


39,918 


44,642 


252,206 


1,150,329 


250,761 


235,167 


969,393 


1,955,263 


623,968 


1,856,121 


2,141,746 


1,239,933 


302,214 


109,909 


3,675,338 


21,158,505 


3,859,385 


4,572,301 


159,115 


250,486 


103,362 


233,385 


302,392 


146,956 


58,o24 


14,341 


579,117 


3,455,090 


575,473 


716,981 


23,099 


23,996 


14,303 


21,669 


48,331 


19,344 


15,769 


8,619 


152,357 


610,366 


150,185 


112,681 


19,913 


24,883 


12,332 


22,992 


59,862 


30,495 


26,345 


12,344 


154,654 


675,616 


153,574 


127,803 


24,355 


28,048 


11,123 


25,781 


59,617 


32,645 


17,946 


12,562 


144,336 


661,344 


143,379 


130,828 


13,112 


12,591 


9,149 


11,275 


35,879 


14,532 


9,375 


604 


87,108 


330,646 


65,460 


62, 5U 


113,128 


106,911 


68,739 


95,475 


226,664 


115,012 


34,605 


12,340 


398,621 


2,320,013 


397,516 


465,741 


18,009 


25,141 


11,219 


23,537 


49,951 


25,140 


15,016 


7,140 


104,763 


496,993 


101,731 


92,812 


261,564 


474,667 


156,167 


448,347 


600,799 


233,623 


100,454 


30,006 


1,363,227 


6,676,149 


1,353,403 


1,313,111 


41,640 


55,749 


22,678 


51,660 


102,090 


55,601 


28,398 


15,105 


211,992 


932,670 


209,105 


177,825 


125,846 


213,162 


81,130 


200,104 


260,674 


110,504 


64,656 


41,453 


625,453 


3,156,253 


622,134 


631,746 


59,198 


57,052 


33,033 


51,720 


134,022 


60,425 


22,697 


14,453 


274,043 


1,389,577 


270,662 


2.:.S,172 


41,633 


59,191 


22,094 


55,347 


122,404 


51,939 


26,813 


8,950 


257,803 


1,138,636 


256,166 


213,455 


13,308 


14,654 


6,753 


13,531 


39,530 


10,057 


8,219 


5,650 


87,698 


407,165 


67,547 


76,175 


27,587 


68,118 


16,987 


65,314 


56,589 


26,791 


11,777 


8,050 


135,375 


732,357 


133,910 


148,485 


60,012 


73,254 


37,266 


67,594 


135,314 


56,248 


21,435 


9,891 


266,602 


1,325,543 


263,260 


2;~,--24 


30,782 


19,939 


15,011 


17,006 


97,349 


40,632 


27,842 


6,420 


186,463 


1,047,070 


184,904 




148,089 


215,125 


81,995 


201,372 


308,258 


131,437 


76,018 


34,815 


689,304 


3,431,003 


687,047 


. "^ 


27,136 


28,248 


13,749 


25,663 


66,718 


35,284 


16,333 


930 


141,110 


575,564 


141,046 


1 . '""> 


33,868 


42,986 


21,122 


39,551 


64,992 


29,933 


27,909 


18,458 


180,273 


767,639 


178,744 




38,237 


34,628 


19,305 


30,824 


114,074 


87,744 


44,630 


-798 


243,931 


1,128,051 


239,125 




62,512 


78,824 


33,138 


72,964 


138,963 


69,026 


43,114 


2,629 


295,755 


1,315,606 


238,474 


2»,,j21 


268,968 


398,350 


163,550 


370,342 


527,201 


300,859 


136,685 


45,521 


989,977 


5,663,164 


977,482 


1,137,744 


57,654 


66,789 


26,789 


61,152 


128,708 


66,170 


33,995 


4,349 


287,399 


1,510,209 


283,621 


284,884 


71,421 


70,771 


32,990 


64,138 


184,330 


90,074 


38,730 


8,137 


369,273 


2,002,099 


363,938 


3h'3,2ij'l 


7,344 


13,950 


4,524 


13,180 


19,719 


6,982 


11,529 


5,431 


52,691 


220,676 


52,043 


...... .J2 


9,972 


12,765 


6,051 


11,732 


29,286 


12,851 


5,944 


3,174 


75,759 


378,626 


75,639 


v.; , i^2 


14,549 


16,174 


9,645 


14,754 


36,357 


19,588 


11,100 


3,386 


76,166 


356,113 


77,353 


' :■ .18:- 


34,347 


35,774 


21,783 


31,885 


62,593 


35,663 


13,182 


1,926 


143,190 


692,237 


141,562 


i^:'.454 


32,481 


33,628 


19,965 


30,627 


72,039 


36,615 


15,177 


7,151 


160,066 


743,067 


158,119 


:3.--,--84 


13,762 


15,524 


6,483 


14,402 


41,055 


14,869 


10,756 


'966 


100,078 


428,028 


99,315 


73, 030 


58,956 


91,851 


39,506 


35,431 


123,570 


74,132 


28,295 


13,827 


242,080 


881,594 


235,134 


l'^,422 


30,135 


44,215 


17,026 


41,459 


90,107 


37,352 


17,509 


9,617 


193,033 


946,006 


191,571 


133,730 


25,631 


34,713 


17,560 


31,604 


45,023 


15,596 


7,158 


2,352 


101,106 


520,890 


100,447 


104,470 


15,787 


27,302 


9,330 


25,850 


30,436 


21,548 


10,199 


5,721 


62,347 


293,263 


60,7U 


60,516 


19,830 


46,525 


14,214 


44,696 


44,232 


27,511 


22,432 


13,904 


125,187 


olV,307 


124,690 


126,738 


18,029 


22,570 


U,703 


20,866 


33,542 


25,428 


7,583 


198 


80,136 


362,155 


79,lu5 


65,225 


148,780 


210,943 


86,898 


196,343 


284,587 


138,443 


56,399 


35,284 


697,433 


4,366,655 


637,625 


890,582 


18,582 


18,276 


8,809 


16,627 


37,033 


15,233 


18,047 


15,847 


107,548 


483,936 


lC«,4iO 


91,5^5 


16,322 


18,297 


8,141 


16,735 


31,501 


11,272 


9,282 


'1,053 


86,844 


309,186 


86,553 


5c, 421 


34,969 


148,185 


21,715 


144,552 


50,836 


18,795 


11,562 


1,311 


123,904 


836,309 


122,764 


214,776 


15,601 


19,038 


9,124 


17,620 


51,806 


22,102 


11,573 


'138 


99,271 


447,124 


93, SW 


35,435 


18,293 


15,365 


8,084 


14,102 


32,949 


15,755 


8,830 


529 


88,283 


407,912 


85,874 


76,288 


19,686 


21,233 


11,820 


19,299 


63,130 


19,528 


13,739 


1,364 


153,536 


752,448 


152,732 


137,245 



Akron, Ohio 

Albany-Schenectady-Troy, N-Y 

Allentown-Bethlehem-Easlon, Pa.-N-J.... 
Anaheim-Santa Ana-Garden Grove, Calif • • 

Atlanta , Ga 

Bakersfield , Calif 

Baltimore , Ud 

Beaumont-Port Arthur, Texas 

Binghamton, N-Y.-Pa 

Birmingham, Ala 

Boston, Mass 

Bridgeport , Conn 

Buffalo, N.Y 

Canton, Ohio 

Charlotte, N-C 

Chattanooga, Tenn.-Ga 

Chicago , 111 

Cincinnati, Ohio-Ind. Ky 

Cleveland , Ohio 

Columbus, Ohio 

Dallas , Texas 

Davenport-Rock Island^toline, Iowa-Ill.. 

Dayton, Ohio 

Denver, Colo 

Des Uolnes , Iowa 

Detroit, Mich 

Diiluth-fluperior, Minn. -Wis 

El Paso, Texas 

Flint, Michigan 

Fort La uderd ale-Hollywood, Fla 

Fort Worth, Texas 

Fresno, Calif 

Garj' -Hammond -East Chicago, Ind 

Grand Rapids, Mich 

Harrisburg, Pa 

Hartford, Conn 

Honolulu, Hawaii 

Houston, Texas 

Indianapolis, Ind 

Jacksonville, Fla 



Jersey City, N.J 

Johnstown, Pa 

Kansas C i ty , ^fo - -Kans 

Knoxville, Tenn 

Lancaster, pa 

Lansing, Mich 

Los Angeles-Long Beach, Calif 

Louisville, Ky.-Ind 

Memphis , Tenn . -Ark 

Miami , Fla 

Milwaukee, Wis 

Minneapolis-St. Paul, Minn 

Mobile, Ala 

Nashville, Tenn 

New Haven, Conn 

New Orleans, La 

New York, N.Y 

Newark, N-J 

Norfolk-Portsmouth, Va 

Oklahoma City, Okla 

Omaha, Hebr.-Iowa 

Orlando, Fla 

Paterson-Clifton-Passaic, N-J 

Peoria , I II 

Philadelphia, Pa. -N.J 

Phoenix, Ariz 

Pittsburgh, Pa 

Portland , Greg . -Wash 

Providence-Pawtucket-Warwick, R.I. -Mass. 
Read ing , Pa 



Richmond , Va 

Rochester, N.Y 

Sacramento, Calif 

St. Louis, Mo. -Ill 

Salt Lake City, UtSh 

San Antonio , Texas 

San Bernardino-RIverside-Ontarlo, Calif. 

San Diego, California 

San Francisco-Oakland, Calif 

San Jose, Calif 



Seattle-Everett, Wash 

Shreveport , La 

South Bend, Ind. -Mich 

Spokane, Wash 

Springfield-Chicopee-Holyoke, Mass. -Conn. 

Syracuse, N.Y 

Tacoma, wash 

Tampe-St. Petersburg, Fla 

Toledo, Ohio-Mich 

Trenton, N.J 



Tucson, Ariz 

Tulsa, Okla 

Utica-Rome, N.Y 

Washington, D.C-Md.-Va. ■ . 

Wichita, Kans 

Wilkes-Barre-Hazelton, Pa. 
Wilmington, Del.-Md.-N-J. . 

Worcester, Mass 

York, Pa 

Youngstoxm-Warren, Ohio... 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, end Lialtations of the Data." Deficit. 

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are Included in the appropriate totals- 



269-348 O - 67 ■ 



106 



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 



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108 



INDIVIDUAL/1965 • STATE AND METROPOLITAN AREAS 






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2S.|5 

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Section 



6 



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. Returns with deficit and those on 
which income and loss were even were considered "No 
adjusted gross income" and appear as a separate class. 
Whenever taxable and nontaxable data are combined by 
size of income, the nontaxable data are distributed in the 
class denoted by the amount of ad justed gross income re- 
ported, although when shown separately, data from nontax- 
able returns with $5,000 or more adjusted gross income 
are grouped in one class. 

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. 

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 ware 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. 

Principal source of income 

The principal source of income was the largest 
single source of income included by taxpayers in their 
adjusted gross income. Losses were not considered in 
determining principal source. 

Returns with standard deduction or with itemized 
deductions 

Standard deduction returns included (1) Form 1040A 
returns, (2) Form 1040 returns with adjusted gross 
income under $5,000 on which the income tax was 
determined from the tax table, and (3) Form 1040 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. 

Standard metropolitan statistical areas 

A taxpayer's post office address and the district in 
which he filed were the basis for a return's 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 con- 
forming to the 1965 definitions for standard metropolitan 
statistical areas developed by the Bureau of the Budget. 

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 

131 



132 



INDIVIDUAL/1965 . CLASSIFICATIONS AND TERMS 



Office of International Operations had charge of returns 
with addresses outside the 50 States. These returns in- 
cluded those from Puerto Rico, Virgin Islands, Panama 
Canal Zone, and returns with foreign addresses, all of 
which were classified as "Other areas." 



Taxable and nontaxable returns 

Taxable returns had an income tax remaining after 
the allowable tax credits were deducted. 

Nontaxable returns had no income tax remaining after 
tax credits. Some nontaxable returns had income tax be- 
fore 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. 

Taxpayers age 65 or over 

In order to distinguish returns filed by taxpayers age 
65 or over, the additional exemption for age was used 
whenever claimed on a return. In the case of joint re- 
turns of husbands and wives, some had only one addi- 
tional exemption for age 65 or over while others had 
two additional exemptions for age, indicating that both 
husband and wife were over 65 years of age. Whether one 
or two age exemptions was claimed, the return was con- 
sidered a return of a taxpayer 65 years or more of age. 



EXPLANATION OF TERMS 

Adjusted gross income 

Adjusted gross income was gross income from all 
sources subject to income tax minus (1) ordinary and 
necessary expenses of operating a trade or business, 

(2) expense deductions attributable to rents and royalties, 

(3) expenses of outside salesmen attributable to earning 
salary or other compensation, (4) expenses 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) expenses for education required to 
maintain salary, status, or present employment, (7) ex- 
penses 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) 
depreciation 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 any net short-term capital 
loss, (12) net operating loss deduction, (13) contributions 
to a retirement fundby the self-employed, (14) reasonable 
expenses incurred in moving from old residence to new 
residence at new place of employment, and (15) any other 
deductions or exclusions from gross income. 

A deficit in adjusted gross income occurred when 
the deductions allowed for above exceeded the gross 



Adjusted taxable income 

Adjusted taxable income as used for income averaging 
was taxable income plus any income earned outside the 



United States or within U. S, possessions that was ex- 
cluded from taxable income, less the following items. 

(1) One-half the amount by which net long-term capi- 
tal gain exceeded net short-term capital loss. 

(2) Net income attributable to interests in property 
received by gift, request, devise, or inheritance, if the 
interest in the property was received in the computation 
year or a base period year and if such income exceeded 
$3,000 in the computation year. 

(3) The amount by which wagering gains exceeded 
wagering losses. 

(4) Amounts of excessive or premature distributions 
to owner employees from self-employed retirement plans. 

Adjustments 

Adjustments to gross income included sick pay exclu- 
sion, self-employed pension deduction, employee business 
expenses, and employee moving expenses. 

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. 

Providing there were some capital gains, the alternative 
computation of tax was advantageous if taxable income 
other than capital gains exceeded $52,000 on joint returns 
and returns of surviving spouse, $38,000 on returns of 
heads of household, or $26,000 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. 

Alternative method of computing retirement 
income credit 

A husband and wife, both of whom were over 65, were 
eligible to use an alternative method of computing the 
base for retirement income credit if they filed a joint 
return. Under the alternative method, amounts of retire- 
ment income were pooled, with $2,286 serving as the 
upper limit. This limit was applicable even though only 
one of the taxpayers had retirement income. For further 
explanation see "General rule for computing retirement 
income credit," "Base of retirement income credit," 
and "Retirement income credit." 

Average base period capital gain net income 

Average base period capital gain net income is one- 
fourth the sum of one-half excess net long-term capital 
gain over net short-term capital loss for the four base 
period years. For the purpose of computing average base 
period capital gain net income, one-half excess long-term 
gain over short-term loss cannot exceed adjusted taxable 
income for the year computed with capital gain net income 
included. 



INDIVIDUAL/1965 • CLASSIFICATIONS AND TERMS 



133 



Base of retirement income credit 

For a taxpayer under 65 years of age, the base of re- 
tirement income credit included only income from pen- 
sions and annuities under public retirement systems which 
were included in adjusted gross income. The base was 
limited to $1,524 reduced by any earned income in ex- 
cess of $900 and any amounts received from social 
security, railroad retirement, or other tax-exempt pen- 
sions. 

For a taxpayer 65 years of age or older, the base of 
retirement income credit included pensions and annuities, 
interest, and dividends included in adjusted gross income 
and any gross rents. The base was limited, per taxpayer, 
to $1,524 ($2,286 on a joint return if both husband and 
wife were 65 or over) reduced by an applicable proportion 
of earned income received in excess of $1,200 and any 
amounts from social security, railroad retirement, or 
other tax-exempt pensions. For taxpayers 72 years of 
age or over the maximum base did not have to be reduced 
by any earned income received. 

For further explanation see ' 'General rule for comput- 
ing retirement income credit," "Alternative method for 
computing retirement income credit," and "Retirement 
income credit." 

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 pro- 
fession, and who did not elect to be taxed as a corpora- 
tion. 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 indebtedness, 
taxes on business and business property, bad debts 
arising from sales or services, depreciation, obsoles- 
cence, depletion, casualty losses on, business property, 
rent, repairs, supplies, advertising, selling expense, in- 
surance, 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. 

Additional information on business receipts and ex- 
penditures can be found in Statistics of Income — U. S. 
Business Tax Returns. 

Capital gain and loss 

Net short-term gain or loss. --Gains and losses from 
sales or exchanges of capital assets held six months or 
less were considered to be short-term. Gains and losses 
from current year transactions were combined with (1) 
any capital loss carryover from 1960- 1963, (2) any short- 
term capital loss carryover from 1964, and (3) any net 
short-term gain or loss received from partnerships or 
fiduciaries, to obtain the net short-term gain or loss. 

Net long-term gain or loss. --Gains and losses from 
sales or exchanges of capital assets held more than six 
months wereconsidered to be long-term. Gains and losses 
from current year transactions were combined with (1) 



any net long-term gain or loss received from partner- 
ships or fiduciaries, (2) any capital gain dividends re- 
ceived from regulated investment companies, and (3) 
any long-term capital loss carryover from 1964 to obtain 
the net long-term gain or loss. 

Short-term capital loss carryover. - -This carryover 
was that portion of the net capital loss sustained in the 
four-year period prior to 1964 and any net short-term 
loss sustained in 1964, which the taxpayer had been un- 
able to offset against either his capital gains or the 
$1,000 maximum deduction for net capital loss. The 
carryover was reported with and treated as a short- 
term capital loss- in the current year, although prior to 
1964 some of the loss may have been long-term. 

Long-term capital loss carryover. --This carryover 
was that portion of net long-term loss in 1964 which the 
taxpayer was unable to offset against either his net 
short-term gain or the $1,000 maximum deduction for 
net capital loss in computing adjusted gross income. If 
both a net short-term loss and net long-term loss were 
incurred, the net short-term loss was to be offset first 
against the limit of $1,000 in determining the carryover. 
(See definition of "net loss from sales of capital assets" 
for the new treatment of capital losses carried over 
from 1964.) 

For additional information on capital gains and losses, 
by asset type, see Statistics of Income — 1962, Supple- 
mental Report, Sales of Capital Assets Reported on 
Individual Income Tax Returns. 

Capital gain dividends 

Includes long-term capital gain designated by corpora- 
tions registered under the Investment Company Act of 
1940, either distributed as dividends or undistributed and 
retained by the corporation and long-term capital gain 
designated by unincorporated trusts and associations 
operating real estate investment trusts or mutual funds. 

Any dividend which represents a distribution to share- 
holders of the net long-term capital gain realized by 
regulated investment companies or mutual funds is 
designated as such by the company in a written notice 
mailed to the shareholders within 45 days after the 
close of its taxable year. 

In addition, any net long-term gain which is not distrib- 
uted is also designated. The taxpayer is entitled to a 
credit of 25 percent of such amounts, since this is the 
amount of tax paid by the company and deemed paid by 
the taxpayer. 

Credit on 1966 tax 

This credit, requested on Forms 1040, was that part 
of the overpayment on 1965 tax which the taxpayer specif- 
ically requested be credited to his estimated income tax 
for 1966, 

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. 

Dividend exclusions from adjusted gross income 

Up to $100 of eligible dividends per taxpayer could 
be excluded from adjusted gross income. Up to $200 



134 



INDIVIDUAL/1965 • CLASSIFICATIONS AND TERMS 



could be excluded on joint returns if both husband and 
wife received eligible dividends, each excluding up to 
$100 against his respective dividend income. Prior to 
1964 the dividend exclusion was $50 of eligible dividends 
per taxpayer (up to $100 on a joint return). For a further 
explanation of eligible dividends see Domestic and foreign 
dividends. 

Dividends in adjusted gross income 

Dividends in adjusted gross income consists of divi- 
dends eligible for exclusion less the dividend exclusion 
plus any dividends not eligible for the exclusion. For 
further explanation see Domestic and foreign dividends 
and Dividend exclusion. 



Domestic and foreign dividends 

Domestic and foreign dividends were comprised of: 

1. Dividends eligible for exclusion consisting of-- 

(a) Dividends from fully taxable domestic cor- 
porations received directly, or as beneficiary of income 
from estates or trusts, or as a partner's share of untaxed 
partnership net profit, together with 

(b) the distribution of earnings of a sole proprie- 
tor who elected to be taxed as a corporation or a partner's 
share of such distribution from a partnership that elected 
to be so taxed. 

2. Dividends not eligible for exclusion consisting of 
dividends from such corporations as-- 

(a) foreign corporations, China Trade Act cor- 
porations, exempt farmer's cooperatives, real estate 
investment trusts, and 

(b) corporations doing business in possessions of 
the United States, if 80 percent or more of their gross 
income is derived from U. S. possessions and 50 per- 
cent or more from the active conduct of a business 
in U. S. possessions. 

Additional information on some of these corporations 
can be found in Statistics of Income — Corp oration Income 
Tax Returns. Information on exempt farmer's coopera- 
tives can be found in Statistics of Incom.e Supplemental 
Report — Farmer's Cooperative Income Tax Returns. 

Domestic and foreign dividends does not include capital 
gain dividends from regulated investment companies or 
nontaxable distributions such as distributions of stocks 
or stock rights, return of capital, or liquidation distri- 
butions. Also excluded are dividends reported on Form 
1040A (not more than $200 per return) and such so-called 
dividends as dividends on deposits or withdrawal accounts 
in mutual savings banks, cooperative banks, savings and 
loan associations, and credit unions. 

Employee business expenses 

An employee was allowed a deduction in the computa- 
tion of adjusted gross income for business expenses 
incurred in connection with his employment. Expenses 
which qualified included: 

(1) cost of travel, meals, and lodging while away 
from home in the performanceof service as an employee, 

(2) any other expenses to the extent covered by a 
reimbursement or expense allowance arrangement with 
the employer, 

(3) business transportation costs, other than com- 
muting, and 



(4) outside salesman's expenses of soliciting busi- 
ness for his employer. 

If the employee accounted his deductible expenses 
to his employer, he was not required to report the 
reimbursement in income, except for any amount of 
reimbursement in excess of expenses. Likewise, he 
was not required to show the expenses on the tax return 
except those expenses in excess of the reimbursement. 

Certain employee business expenses, such as work 
clothes, union dues, and employment agency fees, were 
not deductible in the computation of adjusted gross 
income, but were deductible as an itemized deduction 
in the computation of taxable income. 

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 tax- 
payer 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 depend- 
ent who had less than $600 gross income, and who received 
more than half his support from the 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 pro- 
vided 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 
dependent of another taxpayer. Exemptions for age and 
blindness were not allowed for any dependents. 

The total number of exemptions shown in this report 
includes a duplication of exemptions for certain indi- 
viduals. These individuals were (1) dependents (of 



INDIVIDUAL/1965 • CLASSIFICATIONS AND TERMS 



135 



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 because 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 taxpayer on their own return. 

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 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, breed- 
ing fees, wood and lumber, other forest products, patron- 
age 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, live- 
stock expenses, fertilizer bought, veterinary, fuel, light, 
power, taxes, insurance, premiums, interest paid, rent, 
cash, hauling hired, auto and truck, and other. 

Additional information on Farm receipts and expendi- 
tures can be found in Statistics of Income-- U. S. Busi- 
ness Tax Returns. 

Foreign tax credit 

Tax credit for foreign tax paid was permitted against 
the income tax only if nonbusiness deductions were 
itemized and the foreign tax was excluded from those 
deductions. The credit related to the income and profits 
taxes paid to foreign countries or possessions of the 
United States and included the taxpayer's share of such 
taxes paid through partnerships and fiduciaries. This 
tax credit was limited to the same proportion of the 
income tax before credits as the taxable income from 
foreign sources bore to the entire taxable income, but 
could not exceed the amount of foreign tax paid. 

General rule for computing retirement income credit 

Under the general rule for computing retirement income 
credit, the maximum base was limited to $1,524 per tax- 
payer. Therefore, on a joint return, if husband and wife 
each had retirement income and both had the maximum 
base of $1,524, their total base would be $3,048. For 
further discussion, see "Alternative method for com- 
puting retirement income credit," "Base of retirement 
income credit," and "Retirement income credit." 

Income averaging 

The income averaging computation permits a part of 
an unusually large amount of taxable income to be taxed 



in lower brackets, thus resulting in a reduction of the 
over-all amount of tax due. An eligible individual may 
choose this computation if his averagable income for the 
year is more than $3,000. Averagable income is the a- 
mount by which adjusted taxable income exceeds 133-1/3 
percent of average base period income (the average of 
taxable income with certain adjustments, for the 4 
preceding tax years). Briefly, the income averaging 
computation operates to tax a part of the unusually large 
amount of income (the averagable income) at the same 
lower tax rate which applies to the first one-fifth of 
such averagable income. 

The income averaging computation may be applied to 
all types of taxable income but cannot be applied to the 
one-half excess of net long-term capital gain over net 
short-term capital gain, income from gifts or inherit- 
ances, or wagering income. See schedule G in section 8. 

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 over- 
payment or tax due status. 



Income tax before credits 

In general, tax before credits was based on the taxable 
income and was computed at the prescribed rates. It 
was either (1) the regular combined normal tax and surtax 
including tax from the optional tax tables, (2) the tax 
computed under the alternative method, (3) the tax com- 
puted using the new income averaging provisions, or 
(4) tax computed by individuals affected by two sets of 
rates (those in effect prior to 1965 and those for 1965), 
before such amounts were reduced by tax credits. Tax 
before credits did not include the self-employment tax. 

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. 

Investment tax credit 

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. The credit was limited 
to the lesser of (1) tax liability or (2) $25,000 plus 25 
percent of the tax liability over that amount. Before 



136 



INDIVIDUAL/1965 • CLASSIFICATIONS AND TERMS 



computing the limitation, tax liability was reduced by 
the foreign tax credit and the retirement income credit. 

Itemized deductions 

Only the total of nonbusiness deductions, allowed against 
adjusted gross income and itemized on 1040 returns, is 
presented this year. Total deductions included contribu- 
tions, interest paid, taxes, medical deduction, and other 
authorized deductions for which no specific line or sched- 
ule 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 connection with his employer's business 
which were in excess of the reimbursed amounts deducted 
from gross salaries; and expenses, in excess of the em- 
ployer's reimbursement, incurred for education under- 
taken to maintain or improve skills required to perform 
duties in present employment status. 

Marginal tax rates 

The marginal tax rate was the highest tax rate applied 
to a portion of a taxpayer's tax base. For a discussion 
and example of calculation see the section "Tax compu- 
tation and tax rates." 

Moving expense deduction 

A provision of the Revenue Act of 1964 allowed an 
employee to deduct in the computation of adjusted gross 
income the reasonable expenses incurred in moving 
from his old residence to his new residence at his new 
place of employment. Expenses deductible included those 
for moving household goods and personal effects, and 
the cost of transportation, meals, and lodging of the tax- 
payer and members of his household en route to his new 
residence. 

In order for a taxpayer to qualify for the deduction: 

(a) his new place of work had to be at least 20 miles 
further from his former residence than was his old 
principal place of work; and 

(b) he must have been employed on a full-time basis 
for at least 39 weeks during the 12-month period im- 
mediately following his arrival in the general location 
of his new place of work. If at the time of filing he had 
not yet met this test, he could claim the deduction, but 
the amount of the deduction was reportable as income in 
the next tax year if he subsequently failed to qualify. 
Otherwise, he could claim the deduction on an amended 
return after actually meeting the test. 

If the employer reimbursed moving expenses, any 
excess reimbursement must have been included in the 
taxpayer's gross income. If the reimbursement was 
less than the expense, the taxpayer deducted the dif- 
ference. If the reimbursement equaled the expenses, 
neither item had to be reported. 

Normal tax and surtax 

The income tax imposed upon the taxable income of 
individuals by the Internal Revenue Code of 1954, as 
amended by the Revenue Act of 1964, is divided into 



two sections. The first section is a normal tax of 3 per- 
cent of taxable income. Alltaxpayers 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. 

One-third base period taxable income 

One-third base period taxable income is one-third the 
sum of adjusted taxable income, including any wagering 
income, for the previous four tax years. This amount was 
reported by a taxpayer on his income averaging schedule 
and was used to compute averagable income. In general, 
averagable income was the basis for determining the tax 
on schedule G, 

Ordinary gain from sales of depreciable property 

Included here was that portion of gain not treated as 
capital gain from sales of depreciable property specified 
in sections 1245 and 1250 of the Internal Revenue Code. 
Section 1245 provides that gain from sales of certain 
depreciable property (which prior to 1962 was all treated 
as capital gain) was taxable as ordinary income to the 
extent of depreciation deducted after 1961. The property 
covered included depreciable property (other than live- 
stock) which was either personal property or other tan- 
gible property (not including a building or its structural 
components) used as an integral part of (a) manufactur- 
ing, (b) production, (c) extraction, or (d) the furnishing 
of transportation, communications, electrical energy, 
gas, water, or sewage disposal services. Such other 
tangible property also included research facilities used 
in connection with the activities in (a) - (d) above. 

Section 1250 applicable to taxable years beginning in 
1964, covered intangible real property (such as a lease- 
hold of land) and such tangible property as buildings and 
their structural components. The amount of gain treated 
as ordinary income was an applicable percentage of the 
lower of (a) the gain realized, or (b) the excess of de- 
preciation deductions claimed after 1963 over what would 
have been taken under the straight-line method. The ap- 
plicable percentage was 100 percent minus one percentage 
point for each full month the property was held over 20 
full months. Thus, the applicable percentage, and conse- 
quently the amount taxable as ordinary income, decreased 
the longer the property was held and was nonexistent 
after ten years. However, if the property was held for 
one year or less, the entire depreciation (not the excess 
over straight-line) was treated as ordinary income. 

Other capital distributions 

These amounts are, generally, distributions by cor- 
porations to stockholders which are not out of earnings 
and profits, but which represent a return of capital. Such 
distributions are nontaxable to the extent they do not ex- 
ceed the taxpayer's basis in his stock. To the extent that 
such distributions exceed the stockholder's basis, they 
are treated as a short-term or long-term capital gains 
depending on the length of the time the stock was held. 
Return of partnership capital may, to some extent, be 
reflected in these amounts and is treated similarly. 



INDIVIDUAL/1965 • CLASSIFICATIONS AND TERMS 



137 



Other gain from sales of depreciable property 

The excess gain, not treated as ordinary gain, from 
sales of property specified in Section 1245 or 1250 of 
the Internal Revenue Code. This gain was included with 
section 1231 gain and loss. If the net result was a gain, 
all such gains and losses were treated as capital gains 
and losses. If the net result was a loss, all gains and 
losses were treated as gains and losses from sales of 
property other than capital assets. See definition of 
Ordinary gain from sales of depreciable property. 

Other sources of income 

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, 
net income or loss from estates and trusts and any 
other income subject to tax for which no entry was pro- 
vided on the return form. Also included is interest, divi- 
dends, and any other income in adjusted gross income 
(not exceeding $200 per return) reported on Form 1040A 
returns. 

Other tax credits 

"Other tax credits" included (1) the credit for tax-free 
covenant bonds, but allowed only if nonbusiness deductions 
were itemized and (2) the "throwback tax credit" allowed 
the recipient of an accumulation distribution from a com- 
plex trust, whether claimed on a standard or itemized 
deduction return. 

The credit for tax-free covenant bonds springs from 
the fact that corporations are required generally to 
withhold 2 percent of the interest owing on covenant 
bonds issued prior to 1934 if a bond contained a provi- 
sion under which the corporation agreed to pay any 
portion of the tax imposed on the bond holder with 
reference to such interest. 

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

Included in "Other tax credits" in 1964 was the divi- 
dends received credit. The Revenue Act of 1964 pro- 
vided for the final elimination of this credit in 1965. 

Overpayment 

An overpayment of tax occurred when the sum of the 
tax withheld and payments on declaration exceeded the 
combined income tax after credits and employment tax. 
Overpayment on Form 1040A gave rise to a refund. On 
Forms 1040, overpayment could be elected as a refund, 
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. 

Partnership net profit or net loss 

Partnership net profit or loss was reported by persons 
who were members of a partnership, syndicate, joint ven- 
ture, 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, and partially tax- 
exempt interest. The partner's share of each of these 
items was reported by him in its respective source. 

Additional information for partnerships can be found 
in Statistics of Income-- U. S. Business Tax Returns. 

Payments on 1965 declaration of estimated income tax 

Such payments were reported on returns, Form 1040. 
The payments received with the 1965 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 1964 tax liability. 

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 reported. 
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. 

Refund 

A refund of tax included the portion of overpayment 
requested as refund by taxpayers filing Forms 1040, 
and all overpayments on Form 1040A. The refund 
could be requested in cash or United States Savings 
Bonds, Series E (with any excess over the bond price be- 
ing refunded in cash). 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. 

Rent net income or loss 

This source, although reported in a schedule that 
included royalty income, was separated from the latter 
in order that each source might be shown independently. 
Rent income or loss constituted a part of adjusted 
gross income and was determined by deducting from 
gross rents amounts for depreciation, repairs, main- 
tenance, interest, taxes, commissions, advertising, fuel, 
insurance, janitor service, and other allowable expenses 



269-348 O - 67 - 10 



138 



INDIVIDUAL/1965 • CLASSIFICATIONS AND TERMS 



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 amount. 

Retirement income credit 

A credit for retirement income was allowed an indi- 
vidual if he received earned income of more than $600 
in each of any 10 calendar years prior to the tax year 
for which the credit was computed. Prior to 1964, 
the credit was 20 percent applied to the less of (1) retire- 
ment income received during the year, or (2) $1,524 
reduced by amounts of social security, railroad retire- 
ment, or other tax-exempt pensions. Amounts of earned 
income also reduced the $1,524 limitation on the base of 
the credit. This latter reduction depended on the amount 
of earned income and the age of the taxpayer. 

The Revenue Act of 1964 introduced changes to the 
maximum amount of the credit and its computation. The 
percentage to be used in the computation of the credit 
was reduced to 15 percent for 1965 (in line with the overall 
tax rate reduction). If husband and wife filed a joint 
return and both were 65 or over, they could elect an 
alternative credit computation which provided a $2,286 
limitation on the base of the credit. 

The credit, however computed, could not exceed the 
income tax reduced by the credit for tax withheld at 
source of tax-free covenant bonds and the foreign tax 
credit. 

Royalty net income or loss 

Gross royalties included revenues from oil, gas, and 
other mineral rights, revenue from patents, copyrights 
on literary works, trademarks, formulae, and so on. 
Deductions against gross royalties were made for deple- 
tion, depreciation, office rent, legal fees, clerical help, 
interest, taxes, and similar items. Income from royalties 
'when combined with income from rents will not be com- 
parable with income from rents and royalties for years 
prior to 1960 because of the different procedure used in 
obtaining a net amount. 

Salaries and wages (gross) 

Gross salaries and wages were amounts of compensa- 
tion for personal services reported in adjusted gross 
income. 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, accomodations, property, 
etc. Excluded from this source were tax-exempt por- 
tions of salaries earned abroad. In years prior to 
1964, salaries and wages were reported net of excludable 
sick pay and certain expenses connected with employment 
that was deductible from total salaries and wages. In 
addition, salaries and wages not in excess of $200 per 
return and not subject to withholding, reported on Form 
1040A, were included in "Other sources of income." 

Sales of property other than capital assets, 
net gain or loss 

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 fiduciaries. Net 
gain from these transactions was included in its entirety 
and the net loss was fully deducted in computing adjusted 
gross income. Losses on sales or exchanges of small 
business investment company stock were ordinary losses 
rather than capital losses. Also, losses on small busi- 
ness 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. 



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 partner- 
ship. 

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 in- 
come, or $2,500, whichever was the lesser. The deduction 
itself was limited to 50 percent of the contribution 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-em- 
ployees. If they wished to participate in a retirement 
plan, all employees (excluding part-time and seasonal) 
with 3 or more years of service must also have been 
included in the plan. 

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 partner- 
ship profits even though these enterprises elected to be 
taxed as corporations. Citizens employed by foreign 
governments or international organizations were sub- 
jected 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 maxi- 
mum amount subject to social security self-employment 
tax for 1965 was $4,800 although this maximum amount 
was reduced by theamountof wages received on which the 
social security employee tax had been withheld by an 
employee. The maximum tax payable was $259.20. No 
exemption was allowed against the self-employment in- 
come subject to tax and no tax credits applied to this tax. 
The self-employment tax rate for 1965 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. 



INDIVIDUAL/1965 • CLASSIFICATIONS AND TERMS 



139 



Sick pay exclusion 

An employee was allowed to exclude from income 
amounts received under an employer provided wage 
continuation plan for periods of absence due to injury 
or sickness. Prior to 1964, the exclusion could not 
exceed $100 a week, and if the absence was due to 
sickness, the exclusion was available only after seven 
consecutive calendar days of absence (unless the em- 
ployee was hospitalized for one day during that absence). 
In the case of personal injury, there was no 7-day 
waiting period. 

The Revenue Act of 1964 tightened the limitations on 
the amount of sick pay excludable. If an employee re- 
ceived over 75 percent of his weekly rate of wages for 
absence due to injury or sickness, there was a 30-calen- 
dar day waiting period before the exclusion was available. 
The amount to be excluded thereafter was limited to a 
rate not to exceed $100. However, if the employee re- 
ceived 75 percent or less of his weekly rate of wages, 
the waiting period was only 7 calendar days, but the 
exclusion for the first 30 consecutive calendar days of 
absence was limited to a rate not to exceed $75 a week. 
After 30 days the weekly rate of exclusion was increased 
to an amount not to exceed $100 a week. There was no 
exclusion for the waiting period regardless of whether 
the employee was sick or injured, unless he was hospit- 
alized for at least one day during the period of absence. 
Amounts received as disability payments from both public 
and private disability plans are eligible for sick pay ex- 
clusion after the first 30 days of such disability. 

Standard deduction 

A taxpayer was allowed a standard deduction in lieu of 
itemizing his deductible personal expenses. The taxpayer 
elected the larger of the regular 10 percent standard de- 
duction or the minimum standard deduction introduced in 
1964. The "regular" method was 10 percent of adjusted 
gross income, and the minimum standard deduction was 
$200 ($100 for married taxpayers filing separately) plus 
$100 for each allowable exemption. In neither case could 
the deduction exceed $1,000 ($500 for married taxpayers 
filing separately). If married and filing separately, both 
taxpayers must elect the same type of standard deduction. 

Taxpayers who selected the so-called "optional tax 
table" did not report an amount of standard deduction, 
as the deduction was already built into those tables. For 
statistical purposes, a standard deduction, using the 
larger of the two methods explained above was computed. 

Taxable income 

This measure was adjusted gross income minus 
deductions, standard or itemized, and personal exemp- 
tions; however, the amount shown in this report is only 
the positive amount upon which the income tax before 
credits was computed. Whenever taxable income was 
a negative amount (producing no tax), it was disregarded. 
This occurred on some, but not all, nontaxable returns. 

Taxable income was reported on itemized deduction 
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. Returns 
which did not show taxable income were (1) Form 1040A 



returns and (2) those Form 1040 returns with adjusted 
gross income under $5,000 on which the tax table was 
used. There was no line item provided on the Form 
1040A for reporting taxable income. 

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 ad justed gross income, 
(2) providing either the 10 percent standard deduction 
based on the midpoint or the minimum standard deduction 
of $200 for unmarried persons or $100 for married 
persons filing separate returns plus $100 for each 
exemption and, (3) allowing $600 for each exemption 
claimed. This formula produced the amount of taxable 
income upon which the taxpayer's tax was based. 

Taxable income for taxpayers using Form 1040A with 
adjusted gross income of $5,000 under $10,000 was 
computed by (1) using the total income reported, (2) 
deducting either 10 percent of the total income as 
standard deduction or using the minimum standard 
deduction as explained above, both limited to $1,000 or 
$500 in the case of a separate return of husband or 
wife, and (3) allowing $600 for each exemption. This 
formula provided the amount of taxable income used 
by the taxpayer in his retained tax computation schedule. 

Tax base 

For returns with normal tax and surtax, tax base is 
taxable income. For returns with alternative tax com- 
putation, the tax base is either (1) taxable income, when 
that amount exceeded one-half excess long-term gain, or 
(2) one-half excess long-term gain when that amount 
equaled or exceeded taxable income. 

Tax due at time of filing 

The 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 paid when the return was 
filed. 

Tax from recomputed prior year investment credit 

The investment credit provisionsof the tax law included 
a so-called "recapture rule" which required taxpayers 
to pay back all or a portion of any credit taken on prop- 
erty disposed of before the end of its useful life. The law 
specified that if property qualifying for the credit was 
disposed of before the end of its estimated useful life, 
the tax for the year of disposal was increased by the 
difference between the credit originally allowed and the 
credit that would have been allowed if the computation had 
been based on a shorter useful life. 

Tax rates 

The second step of a two-step reduction in income 
tax rates, provided for in the Revenue Act of 1964, 
became effective in 1965. The new rates ranged from 
14 percent to 70 percent of taxable income. In 1964, 
these rates ranged from 16 percent to 77 percent of 
taxable income. 



140 



INDIVIDUAL/1965 . CLASSIFICATIONS AND TERMS 



Prior to 1964, the rates ranged from 20 percent to 
91 percent. The first bracket rate of 20 percent was 
applied to (1) the initial $2,000 taxable income for 
single persons and heads of household, and (2) the 
initial $4,000 for joint and surviving spouse taxpayers. 
The 1964 Act divided the old first bracket of $2,000 
taxable income into four rate brackets of $500 each 
for single taxpayers, and into two rate brackets of 
$1,000 each for heads of household. On joint returns 
and returns of surviving spouse, the old first bracket 
of $4,000 taxable income was split into four rate brackets 
of $1,000 each. 

Taxpayers with income under $5,000 who elected the 
standard deduction used an optional tax table to determine 
their tax. The 1964 Act replaced the old single optional 
tax table with five separate tax tables. The taxpayer 
selected the table which applied to his marital status 
(for tax purposes) and which gave him the lowest tax 
based on either the regular 10 percent or minimum 
standard deduction. 

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 savings under income averaging 

In this report the amount of tax savings is the differ- 
ence between the tax resulting from the income averaging 
computation, usually shown on schedule G, and the amount 
of tax that would result if the regular tax rates were ap- 
plied to the unaveraged taxable income. If this computa- 
tion results in no tax saving it is assumed that the return 
does not qualify for income averaging. 

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 taxpaid. 

Tentative retirement credit 

Tentative credit equalled 15 percent of the retirement 
income credit base. This was a reduction, in line with 
general tax reduction provided by the Revenue Act of 
1964, from the 17 percent applying in 1964 and the 20 
percent applying previous to 1964. 

Actual retirement credit was equal to the lesser of the 
tentative credit or income tax reduced by (1) the credit 
for tax withheld at the source on tax free covenant bonds, 
(2) the foreign tax credit, and (3) the credit for partially 
tax-exempt interest. 

Total deductions 

Includes personal deductions, both standard and item- 
ized. 

Type of taxpayment 

Taxpayers made prepayments toward their tax lia- 
bility through tax withheld from wages and payments on 
1965 declarations of estimated tax. Any balance due was 
payable when the return was filed. Some taxpayers made 
no prepayments of tax (about one of every nine returns). 
In a separate table, returns were separated into four 
categories according to the following combinations of 
prepayments of tax: (1) only tax withheld, (2) tax withheld 
and payments on declarations, (3) only payments on dec- 
larations, and (4) neither tax withheld nor payments on 
declarations. The first three combinations were shown 
for returns with an overpayment of tax, all combinations 
were shown for returns with tax due at time of filing, and 
all combinations were shown for returns with neither 
overpayment nor tax due. 



Section 



7 



Sources of the Data, 
Description of the Sample 
and Limitations 
of the Data 

CONTENTS 

Sources of data, 141 

Description of the sample and limitations of the data, 142 
Description of the sample, 142 
Sample selection, 142 
Method of estimation, 142 
Limitations of the data, 142 
Sampling variability, 142 
Response and other nonsampling errors, 144 

Text tables 

Number of returns by form of return: 1964 and 1965, 141 

Number of individual income tax returns filed, number in sample, and 

the prescribed rate by sampling stratum. 1965, 142 
Relative sampling variability: Selected items, by adjusted gross income 

classes, 143 
Relative sampling variability: Selected items, by State, 144 , 146 
Relative sampling variability: Estimated number of returns, 145 



7.1 
7.2 



7.3 



7.4 
7.5 



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 
1966 in the service centers and district offices of the 
Internal Revenue Service and with the Director of Inter- 
national Operations in the National Office. The sample 
was designed to represent all returns for the income 
year 1965 regardless of when filed. Most of the returns 
represented in this publication are for the current tax 
year and are filed by taxpayers with calendar-year 
accounting periods. A small number of prior year de- 
linquent and noncalendar year returns are also included. 
All returns with an accounting period ending prior to 
January 1, 1965, are classed as prior year delinquents 
and were subject to tax rates different from the 1965 tax 
rates established by the "Revenue Act of 1964." Non- 
calendar year returns had an accounting period beginning 
in 1964 and ending in 1965. These returns were subject 
to both stages of the tax rate changes outlined in the 
"Revenue Act of 1964." 

Tentative returns were excluded from the sample. 
Returns with no information regarding income and tax 
were included in the sample for purposes of obtaining a 
count of returns filed, but were excluded from the tables. 
Amended returns were included in the sample only if the 
original could be located and excluded. 

An individual income tax return was required of (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 in- 
come derived from sources within Puerto Rico except 
amounts received for services performed as an em- 
ployee of the United States. 

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

Taxpayers had a choice of two return forms for report- 
ing their income for 1965. 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 is a two-page form with supplementary 
schedules. If an individual's income was entirely from 
salaries and wages, taxable dividends, interest or mis- 
cellaneous income reported on line 7 of page 2, he 
needed to file the principal two pages only. Individuals 
who had income from sources other than those listed 
above were required to report that income on supple- 
mentary schedules. 

Table 7.1 presents a comparison of the number of 
returns for the current year with those for 1964 by form 
of return filed, size of adjusted gross income, and type 
of deduction reported. Forms 1040 for 1965 numbered 



Table 7.1— NUMBER OF RETURNS BY FORM OF RETURN: 
[Taxable and nontaxable returns] 


1964 AND 


1965 


Forra of return, type of deduction and 
income group 


1964 


1965 


Change, 

1964 to 

1965 




(1) 


(2) 


(3) 




65,375,601 


67,596,300 


2,220,699 




38,033,693 

26,909,591 

432,317 

25,956,507 
17,686,195 


39,327,033 

27,871,896 

397,372 

26.441,373 
18,377,701 


1,293,337 




962,307 




-34,945 


standard deduction returns on which tax table was 


484,866 


Form 1040A 
Total 


691,506 




17,686,195 
14,759,192 
2,927,003 

47,689,406 


18,377,7Ca 

15,305,845 

3,071,856 

49,218,599 


691,506 




546,653 




144,853 


Form 1040 
Total 


1,529,193 




18,234,740 
19,980,057 
9,474,609 

20,347,498 
U,197,315 
6,915,412 
2,234,771 

26,909,591 
6,605,108 

13,064,645 

7,239,838 

432,317 


17,711,506 
20,403,885 
11,103,208 

20,949,329 
11,135,528 
7,221,884 
2,591,920 

27,871,898 
6,178,608 

13,182,001 
8,511,289 

397,372 


-523,234 


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


423,828 
1,628,599 




601,831 




-61,737 


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


306,472 
357,149 




962,307 




-426,500 


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


117,356 
1,271,451 




-34,945 







See text for "Explanation of Classifications and Terms" and "So'jrces of Data, 
EJescriptlon of the Sample, and Linitations of the Iteta." 
NOTE: Detail may not add to total because of rounding. 



141 



142 



INDIVIDUAL/1965 • SOURCES, SAMPLE, AND LIMITATIONS 



49.2 million, an increase of 1.5 million returns over 
1964. Forms 1040A numbered 18.4 million, an increase 
of 692 thousand returns over 1964. 

The standard deduction was elected on 39,3 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. There were 26.4 million 
returns of taxpayers using the optional tax table for 1965, 
an increase of 485 thousand returns over the 1964 total. 



DESCRIPTION OF THE SAMPLE AND LIMITATIONS 
OF THE DATA 

Description of the Sample 

The data presented for individual income tax returns 
for 1965 are estimates based on a stratified sample of 
all Forms 1040 and 1040A filed in the succeeding year. 
The total sample consisted of 419,065 returns, about 
0.61 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, and by the 59 district offices and the Office of 
International Operations Washington, D. C. The sample 
design was adapted to fit the regular return sorting and 
grouping procedures employed by district offices and 
regional service centers to facilitate the processing 
of returns for revenue collection and audit purposes. 

For sample purposes, the groups were combined in 
sample strata, primarily on the basis of adjusted gross 
income which correlates well with the principal income 
and tax characteristics being estimated. These sample 
strata are described in the stub of Table 7.2. Also shown 
in Table 7,2 is the number of returns filed in each stra- 
tum, the number of returns sampled, and the prescribed 
sampling rate. 

The sample was obtained by withdrawing returns from 
each stratum in accordance with the sampling rate for 
that stratum. In six of the seven IRS regions, selection 
of the sample was based on the account number of the 
return. On a pilot basis, and for the first time, selection 
for the sample in the other region was based on an indi- 
vidual's social security number. 



Table 7.2— NUMBER OF INDIVIDUAL INCOME TAX RETURNS FILED, NUMBER IN 
SAMPLE, AND THE PRESCRIBED RATE BY SAMPLING STRATUM, 1965 



Sampling stratum 


Number of 
returns 
filed 


Number of 

returns 
in sample 


Weighting 
factor 


Prescribed 

sampling 

rate 




(1) 


(2) 


(3) 


(4) 




68,355,360 


419,065 


_ 








Form ICKOA 

Form lOiO, adjusted gross income — 
Under $10,000: 

Nonbusiness 

Schedule C and F 

$10,000 under $50,000 nonbusiness 

$10,000 under $30,000, Schedules C and F 

$50,000 under $1(X),000 nonbusiness 

$30,000 under $100,000, Schedules C and 
F 

$100,000 and over; 

Nonbusiness 

Schedules C and F 

Prior year delinquent: 

Adjusted gross income under $50, 000 

Adjusted gross income $50,000 and over.. 


18,556,139 

30,890,923 
7,562,760 

8,569,462 
1,920,664 

100,055 
303, 087 

25,585 
20,776 

405,696 
213 


27,781 

46,613 
52,151 

126,974 

37,763 

19,221 
58,790 

25,585 
20,776 

3,198 
213 


667.94 

662.71 

145.02 

67.49 
50.86 

5.21 
5.16 

1.00 
1.00 

126.86 

1.00 


15/10,000 

15/10,000 
7/1,000 

2/100 
2/10 

2/10 
2/10 

1/1 
1/1 

1/100 

1/1 



Method of estimation 

Estimates for all returns filed were determined by 
multiplying the sample data by "weighting factors" ob- 
tained by dividing the total number of returns filed in 
each sampling stratum by the number of sample returns 
received from that stratum. For instance, the "weighting 
factor" of 667.94 for Form 1040A returns was obtained 
by dividing the total number of returns filed, 18,556,139, 
by the number of returns in the sample, 27,781. The 
primary sources of data on total number of returns in 
each sampling stratum were counts made and submitted 
by the district offices or regional service centers show- 
ing the number of Form 1040 and 1040A returns filed 
during the calendar year 1966. 

A comparison of the estimated number of returns shown 
in the national tables of this report with the number of 
returns reported filed, as shown in Table 7,2, will dis- 
close slight differences. These differences occur for 
the following reasons: (1) an estimated 759,000 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 assigned 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 tabulations. The 
achieved sampling rates varied sufficiently among dis- 
tricts to warrant using district weights for State 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. 



Limitations of the Data 

Sampling variability 

The relative sampling variability is the sampling vari- 
ability expressed as a percent of the estimate and can be 
used to determine the precision of an estimate. For 
example, a relative sampling variability at the one 
standard deviation level of 7 percent may be considered 
as an estimate of a range in percent which would not be 
exceeded in two out of three estimates based on similar 
sampling systems. 

The data from returns showing adjusted gross income 
of $100,000 or more are generally not subject to sampling 
variability since all such returns were included in the 
sample. However, the estimates from returns showing 
adjusted gross income under $100,000 are subject to 
sampling variability. 

Tables 7.3 and 7.4 show the relative sampling varia- 
bility for selected items. Table 7.5 shows the relative 
sampling variability that can be associated with any fre- 
quency estimate in general. While tables 7.3 and 7,4 
provide measures of the relative sampling variability 
for specific frequencies or amounts based on the stand- 
ard statistical formula, Table 7.5 provides "upper limit" 
measures of the relative sampling variability based on a 
special formula. It provides, for any specific frequency 
estimate, a percent that is somewhat higher that that 
which would have been yielded by the standard formula. 

Use of Table 7.5 to provide an upper limit for the rela- 
tive sampling variability may be illustrated by the follow- 
ing example. If an item occurs on an estimated 15,000 



INDIVIDUAL/1965 • SOURCES, SAMPLE, AND LIMITATIONS 



143 



Table 7.3— RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL: TOTAL NUMBER OF RETURNS, ADJUSTED CROSS INCOME, AND SELECTED ITEMS. 

BY ADJUSTED GROSS INCOME CLASSES 



AiJ.|ii.-JtOkl i^jrosB ii]CQme^ 



AiiJusLed gross income classes 



Relotlve 
sampling; 
variability 



(Thousand 



Relative 
samplint: 
variabilit; 



dolUra) 



aces (net) 



Relative 
samplin^' 
variabilit:, 



Relative 
sampllne 
variability 



Buslnep.': nei lo^r 



(Thtmima 



Relative 
ijamplini; 
variabilit;. 



Total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1, 000 under $2, 000 

$2,000 under $3,000 

$3,000 under $A,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 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 



429,201,239 



347,150,062 



26,314,996 



1,726,653 



397,372 

4,130,301 
3,206,523 
7,298,124 
6,128,705 
6,038,731 
5,767,595 

5,460,768 
5,497,614 
4,979,631 
4,147,888 
3,387,836 

7,714,561 

1,761,926 

1,393,802 

188,910 

43,963 

(') 
(') 



2.43 

1.13 
1.31 
0.83 
0.92 
0.93 
0.95 

0.97 
0.97 
1.03 
1.13 
1.27 

0.21 
0.59 
0.64 
0.46 

0.42 
(=) 
{') 



'1,461,970 

1,354,449 
2,557,167 
10,737,934 
15,324,793 
21,125,457 
25,946,576 

30,007,117 
35,696,499 
37,264,838 
35,198,637 
32,113,709 

91,767,810 
29,934,707 
39,648,180 
12,440,366 

7,164,497 
(') 
(') 



6.09 

1.28 
1.32 
0.85 
0.92 
0.93 
0.95 

0.98 
0.97 
1.03 
1.13 

1.27 

0.21 
0.59 
0.64 
0.47 

0.29 
( = ) 
( = ) 



362,988 

1,274,632 
2,119,712 
8,166,167 
12,127,979 
17,667,002 
22,374,941 

26,435,164 
32,327,151 
33,951,080 
32,177,062 
29,285,813 

80,729,785 
22,471,664 
19,729,189 
4,306,306 

1,548,027 
(') 
( = ) 



9.98 

1.81 
1.65 
1.01 
1.09 
1.06 
1.06 

1.07 
1.05 
1.10 
1.21 
1.35 

0.24 
0.70 
0.97 
0.78 

0.81 
(') 
(') 



90,474 

48, 8U 
102,020 
459,968 
738,719 
999,479 
1,190,764 

1,358,603 
1,334,416 
1,244,562 

1,196,044 
1,052,290 

4,283,572 
2,798,025 
7,078,306 
1,890,804 

417,033 
(') 
(>) 



5.56 
4.17 
2.16 

2.07 
2.12 
2.17 

2.22 
2.37 
2.66 
2.81 

3.18 

1.00 
1.64 
0.92 
1.16 

0.47 
{') 
(') 



696,384 

39,187 
32,421 
76,655 
61,894 

33,412 
74,323 

71,637 
54,828 
51,319 
42,391 

35,942 

114,895 
49,787 

101,444 
53,460 

63,115 

( = ) 



6.07 

16.78 
15.09 
8.75 
8.42 
9.89 
8.57 

9.90 
7.82 

10.55 
8.36 

12.69 

5.56 
9.05 
5.59 

8.06 

0.37 

<^' 

(') 



33,017,350 
23,473,737 
11,105,211 



75,584,405 
170,280,800 
183,336,033 



0.36 
0.13 



64,093,421 
154,176,270 
128,880,371 



0.44 
0.40 
0.18 



3,630,238 
6,185,914 
16,498,844 



1.11 
0.49 



,064,775 
256,116 
405,762 



4.23 
4.46 

2.60 



Farm net profit 



Farm net loss 



Partnership net profit 



Partnership net loss 



Adjusted gross inconie classes 



Amount 
(Tiotimmtd 



Relative 
sampling 
variability 



Relative 
sampling 



( Thouamtd 
doll art) 



Relative 
sampling 
variabili ty 



doH»r>) 



Sales of capital assets 
(Net gain) 



Relative 
sampling 
variability 



Ajnount 
(Thoutand 



(11) 



(12) 



(14) 



(15) 



(16) 



(18) 



(19) 



Total 

No adjusted gross income 

Under $600 

$600 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 $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.. 
$1,000,000 or more 

Returns under $5,000 

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



Ilj069,464 



18,413 

38,023 
81,412 
319,118 
393,350 
449, 102 
468,117 

459, 070 
401,265 
339,146 
293,235 
267,295 

754, 027 

352,551 

474,533 

83,027 

23,521 

(') 
:=) 



4.04 
3.55 
2.41 
2.77 
3.02 
3.29 

3.72 
4.22 
4.91 
5.62 
6.27 

2.48 

4.48 
3.68 
4.86 

1.47 
(') 
(') 



507,702 

40,437 
45,000 
95,658 
90,721 
100,696 
117,436 

92,950 
95,832 
67,034 
54,622 
56,444 

130,408 
65,029 

141,386 
79,023 

57,329 



9.95 
12.23 
7.20 
7.00 
6.73 
6.02 

6.11 
8.84 
8.04 
9.36 
11.73 

5.38 
9.91 
5.41 

8.75 

0.84 
(') 
(') 



50,165 

5,955 

17,480 

78,883 

142,822 

182,832 

266, 311 

326,713 
340,799 
394, 561 
340,490 
345, 362 

1,464,753 
1,194,957 
4,147,606 
1,797,291 

799,319 
(') 
(') 



31.96 

23.36 
12.92 
7.05 
6.69 
5.84 
5.33 

5.80 
5.72 
6.34 
6.64 

7.11 

1.89 
2.48 
1.56 
1.38 

0.22 
(') 
{') 



507,371 

(•) 
7,351 
22,622 
24,889 
31, 580 
41,416 

(») 

38, 395 
45,788 
24,076 

(•) 

96,409 
50,351 
159,539 
104, 035 

96, 173 

(') 
(') 



22.11 

(•) 
34.92 
23.73 
31.22 
18.65 
34.44 

(•) 
25.29 
30.68 
32.35 
{•) 
9,69 
11.55 
5.49 
7.31 

0.38 
(') 
(') 



198, 191 

39,551 
42,616 
164,067 
199,709 
245,480 
253,550 

251,585 
259,729 
258,775 
273,757 
260,439 

1,112,141 

813,353 

2,201,365 

1,341,962 

1,821,416 

I') 
(') 



15.19 

14.20 
9.97 
5.13 
5.93 
5.55 
6.11 

6.50 
7.08 
7.91 
7.65 
3.36 

1.88 
2.40 
1.82 
1.16 

0.30 

'^' 
(') 



1,767,545 
1,760,012 
1,689,948 



997,650 
366, 832 
438,064 



4.32 

3.85 
2.87 



744,457 
1,747,924 
9,467,345 



3.54 
2.33 

0.S3 



643,071 
166,845 
544,293 



17.63 
15.31 
3.23 



1,144,264 
l,30i,384 
9,620,316 



3.48 
3.36 

0.59 



Sales of capital assets 
( Net loss ) 



Dividends in adjusted 
gross income 



Interest received 



Rent net income 



Rent net loss 



Adjusted gross income classes 



Amount 
(Thouatnd 



Relative 
sampling 
variability 



(Thouamid 
dollari) 



Relative 
samplinjj 
variability 



(Thouairjd 
doliara) 



Relative 

sampling 
'/ariabilit; 



Relative 
.■sampling 
variabilit; 



Amount 

f Thou ■•no 



Relative 
sampling 
variability 



(27) 



!29) 



Total 

No adjusted gross income 

Under $600 

$600 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 

|lO,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.. 
$1,000,000 or more 

Returns under $5, 000 

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



:,506 



12,960,570 



4,020,376 



33, 588 
8,749 
8,955 
34, 003 
41,030 
41,369 
48,053 

55,065 
63,196 
62,693 
52,898 
46,574 

163,768 
78,887 

122,499 
22,880 

4,204 
(') 



17.30 
19.75 
20.86 
10.59 
9.73 
9.71 
9.33 

8.79 
8.36 
8.82 
11.14 
9.80 

2.05 
2.62 
2.13 
1.56 

0.33 

(') 



68,517 

11,631 
37,132 
191,828 
251,398 
306,706 
293,123 

295,117 
307,122 
334,439 
319, 592 
287,510 

1,281,386 

989,020 

3,097,330 

2,017,368 

2,083,533 

(') 

( = ) 



21.45 

15.49 
11.60 
5.70 
5.79 
6.25 
6.83 

7.65 
7.70 
7.96 
8.76 
8.53 

1.73 
2.24 
1.73 
1.12 

0.15 
(') 

( = ) 



95,198 

51,150 
131,322 
741,855 
750,780 
702,767 
667,282 

642,065 
635,365 
6U,440 
552,156 
536,117 

1,806,952 
9CK,478 

1,593,367 
525,887 

276,930 

(') 
(') 



6.88 
5.02 
2.74 
3.08 
3.53 
4.43 

3.72 
3.83 
3.82 
4.16 
4.29 

0.89 
1.53 
1.33 
1.11 

0.28 
(') 
(') 



49,590 

23,070 
68,894 
312,962 
289,517 
240,913 
228,662 

227,916 
175,182 
224,449 
155,452 
158,222 

550,374 
305,943 
688,509 
228,889 

86,445 

(') 



13.96 

9.47 
7.19 
4.26 
5.21 
5.49 
6.79 

7.29 
7.67 
8.19 
9.28 
9.62 

2.44 
3.51 
2.30 
3.24 

0.53 
(') 
(') 



143,678 

29,859 
13,438 
40,694 
79,646 
71,350 
90,273 

105,354 
96,423 
98,356 
39,675 
76,372 

257,323 
107,856 
177,969 
51,048 

30,965 

(') 

(') 



17.88 
34.49 
28.36 
11.26 
15.60 
10.05 
9.93 

12.55 
8.37 
8.32 
7.74 
9.00 

3.80 
5.33 
5.24 
4.67 
1.06 

(') 

(') 



215,757 
280,526 
392, 323 



1.19 



1,160,335 
1,543,779 
10,256,456 



3,140,354 
2,989,163 
5,166,531 



1.59 
1,73 

0.57 



1,213,508 

941,221 

1,865,547 



2.54 
3.72 
1.44 



453, 937 
4o6,181 
630,811 



7.03 
4.29 
2.35 



{") An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included In the appropriate totals. 
^Adjusted gross income less deficit. ^Deficit. ^Not subject to sampling variability since the returns in this class are sampled at a lOO percent rate. 



144 



INDIVIDUAL/1965 • SOURCES, SAMPLE, AND LIMITATIONS 



Table 7,4- 



■RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL: 

BY STATES 



TOTAL NUMBER OF RETURNS, SELECTED SOURCES OF INCOME AND TAX 



All rtturriE 


Adjusted gross income 


Salaries and wages 
(net) 


Business profit or 
loss 


Farm profit or loss 


Partnership profit or 
loss 




Relative 
sajnpling 


AiDOiint 


Relative 
sampling 


Amount 


Relative 
sampling 


Amount 


Relative 
sampling 


Amount 


Relative 

sampling 


Amount 


Relative 

sampling 




variability 


(Thoiiamid 


variability 


(Thousand 


variability 


{■TJjouewid 


variability 


(Thoutmd 


variability 


(Thouiard 


variability 




fP.,C«.J 


doittri) 


(■Percent; 


<k,tlars) 


(Percent) 


,4,/ier.J 


(Fe.ceni) 


dollar,} 


(ferctnt) 


doUors) 


(Percent) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


94A,652 


0.27 


5,100,114 


1.12 


4,356,242 


1.36 


258,844 


4.47 


(•) 


(«) 


133,390 


17.52 


73,539 


0.87 


623,824 


2.73 


553,427 


3.10 


44,392 


12.28 


(*) 


(♦) 


16,572 


19.51 


497, 4o9 


0.37 


2,890,831 


1.49 


2,331,539 


2.00 


163,056 


6.25 


(*) 


(•) 


71,842 


14.24 


5*7,028 


0.41 


2,495,671 


1.63 


1,911,994 


2.18 


165,797 


5.26 


58,444 


12.73 


92,114 


9.90 


6,768,232 


0.06 


48,212,668 


0.35 


39,154,550 


0.46 


2,912,979 


1.60 


(») 


(«) 


1,227,860 


3.21 


682,637 


0.27 


4,196,165 


1.27 


3,359,317 


1.64 


288,636 


4.55 


(*) 


(«) 


117,533 


7.04 


1,095,037 


0.17 


8,215,177 


0.90 


6,561,986 


1.17 


457,697 


3.00 


(•) 


(•) 


151,207 


6.33 


172,651 


1.04 


1,415,988 


2.55 


1,032,308 


3.36 


60,844 


9.22 


(•) 
'935 


(») 


(•) 


(«) 


302,734 


3.82 


1,968,280 


3.28 


1,547,630 


3.90 


82,401 


9.03 


22.02 


20,743 


20.20 


1,918,677 


0.28 


11,115,341 


0.79 


8,505,322 


1.13 


649,287 


3.77 


(») 


(•) 


263,904 


10.20 


1,404,697 


0.29 


7,546,609 


1.09 


6,387,473 


1.15 


417,696 


3.18 


35,217 


20.86 


180,379 


24.76 


257,466 


0.62 


1,589,418 


1.92 


1,333,973 


2.37 


74,016 


8.00 


8,845 


27.94 


37,475 


12.12 


225,667 


0.50 


1,220,403 


2.20 


937,804 


3.01 


94,492 


8.61 


42,096 


16.47 


40,797 


14.23 


4,076,425 


0.05 


28,551,425 


0.45 


22,937,004 


0.60 


1,548,203 


1.85 


418,901 


4.13 


716,783 


3.84 


1,717,323 


0.23 


10,939,114 


0.76 


9,009,821 


0.95 


648,492 


2.70 


204,941 


5.74 


244,537 


4.92 


991,041 


0.06 


5,593,153 


1.03 


3,781,760 


1.64 


455,579 


3.74 


500,524 


3.59 


230,482 


6.48 


751,701 


0.38 


4,273,285 


1.19 


3,155,901 


1.71 


277,062 


5.35 


193,682 


7.90 


152,167 


6.06 


917,468 


0.30 


4,852,998 


1.13 


3,867,249 


1.46 


338,945 


4.16 


81,175 


3.58 


179,171 


5.88 


946,633 


0.31 


5,469,072 


1.10 


4,447,636 


1.37 


330,216 


4.18 


(•) 


(«) 


161,726 


5.75 


354,140 


0.32 


1,794,930 


1.89 


1,442,858 


2.47 


127,646 


6.13 


17,126 


19.82 


25,577 


15.84 


1,377,564 


0.87 


9,473,043 


1.00 


7,999,044 


1.18 


469,340 


3.34 


(«) 


(-) 


166,636 


6.84 


2,114,o26 


0.09 


13,394,374 


0.67 


10,993,863 


0.88 


777,083 


2.91 


(*) 


(•) 


180,905 


5.54 


2,945,955 


0.05 


20,959,119 


0.53 


17,480,032 


0.68 


1,144,776 


2.11 


58,371 


16.50 


481,875 


3.80 


1,264,813 


0.07 


7,448,467 


0.93 


5,896,027 


1.25 


404,788 


3.64 


193,829 


6.41 


212,140 


5.27 


512,377 


0.55 


2,472,370 


1.57 


1,956,746 


2.13 


173,759 


5.30 


(•) 


(«) 


113,397 


11.23 


1,587,278 


0.07 


9,615,330 


0.84 


7,664,355 


1.07 


572,164 


2.97 


126,199 


9.78 


255,664 


5.34 


239,997 


0.80 


1,335,382 


2.53 


991,594 


3.54 


93,976 


9.16 


58,928 


14.85 


38,691 


15.55 


532 , 555 


_ 


2,860,672 


1.54 


1,974,043 


2.33 


207,567 


5.41 


228,248 


5.39 


104,697 


11.72 


lo4,444 


0.69 


1,155,294 


2.25 


976,532 


2.80 


47,186 


12.94 


(•) 


(•) 


31,246 


18.64 


253,911 


0.45 


1,417,913 


2.23 


1,145,452 


2.80 


91,649 


10.23 


(•) 


(•) 


18,934 


15.61 


2,698,570 


0.21 


18,660,958 


0.59 


15,527,010 


0.72 


940,178 


2.20 


(•) 


(•) 


422,004 


9.77 


306,378 


0.61 


1,698,691 


2.04 


1,426,609 


2.43 


97,139 


9.20 


(.) 


(•) 


53,238 


23.94 


6,854,168 


0.06 


48,886,441 


0.36 


38,629,417 


0.45 


2,589,290 


1.54 


21,861 


34.89 


1,278,090 


5.41 


1,517,240 


0.27 


7,893,631 


1.00 


6,523,264 


1.17 


455,561 


3.44 


88,079 


8.26 


189,911 


8.77 


217,642 


0.31 


1,060,440 


2.24 


678,972 


3.62 


67,578 


9.61 


162,478 


5.49 


45,582 


11.55 


3,575,602 


0.15 


24,083,311 


0.50 


20,087,355 


0.63 


1,282,788 


1.87 


146,692 


7.91 


446,634 


3.86 


791,995 


0.32 


4,244,922 


1.22 


3,324,859 


1.63 


267,413 


5.05 


60,876 


15.32 


114,969 


10.02 


692,441 


0.36 


4,246,184 


1.20 


3,357,lo8 


1.62 


308,939 


4.40 


23,197 


27.41 


166,561 


7.05 


4,257,086 


0.15 


26,677,544 


0.49 


22,115,499 


0.62 


1,482,704 


2.01 


35,773 


22.72 


649,872 


3.43 


343,725 


0.39 


2,066,013 


1.73 


1,720,758 


2.16 


111,875 


5.47 


(•) 


(•) 


32,730 


11.65 


716,115 


0.33 


3,5^5,455 


1.40 


3,079,360 


1.68 


207,186 


4.64 


19,307 


23.94 


75,183 


15.82 


232,877 


- 


1,041,446 


2.54 


685,139 


4.17 


73,170 


8.35 


104,773 


8.62 


40,797 


13.55 


1,188,638 


0.31 


6,222,033 


1.00 


5,070,806 


1.27 


409,573 


3.50 


32,684 


24.01 


228,961 


8.73 


3,281,586 


0.15 


18,976,908 


0.59 


15,230,281 


0.75 


1,200,135 


2.41 


95,922 


21.52 


450,540 


17.44 


318,238 


0.55 


1,893,786 


1.88 


1,590,019 


2.34 


101,615 


7.59 


(•) 


{•) 


50,010 


18.14 


150,997 


0.46 


720,887 


2.98 


555,088 


4.19 


51,193 


8.27 


(«) 


(•) 


14,920 


19.13 


1,415,831 


0.27 


8,498,449 


0.85 


7,173,967 


1.06 


387,753 


3.77 


(+) 


(•) 


170,579 


6.28 


1,072,535 


0.24 


7,039,800 


0.92 


5,746,161 


1.20 


439,444 


3.73 


67,557 


13.72 


204,844 


6.70 


538,422 


0.48 


2,887,979 


1.66 


2,433,093 


2.04 


159,690 


5.32 


(•) 


(<•) 


59,964 


10.63 


1,501,893 


0.08 


9,118,446 


0.90 


7,376,093 


1.14 


567,845 


3.00 


147,705 


6.59 


193,256 


5.52 


117,993 


1.09 


643,881 


3.07 


486,328 


4.25 


50,457 


11.58 


(•) 


(») 


21,677 


16.39 


(') 


(M 


(') 


{') 


{') 


("I 


(^) 


(M 


(^) 


(') 


(') 


(') 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 
Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Other areas 



Footnotes at end of table. See text for "Explanation of Classificaticns and Terms" and "Sources of Data, Description of the Sample, ana Limitations of the Data. 



returns with adjuste(d gross income under $10,000, then 
the relative sampling variability for this estimate would 
be expected to be less than the figure of 21 percent shown 
in column 1 opposite 15,000. 

Frequencies and amounts considered subject to exces- 
sive sampling variability are not shown in the tables, 
although they are reflected in the appropriate totals. 
Where sampling variability was judged to be excessive, 
data in particular cells have been deleted or have been 
combined for a group of cells. The data were combined 
in such a manner that the combined sampling variability 
was not excessive. Where deletions were made in tables, 
the applicable cells are noted with an asterisk (*). Where 
combinations of data were made, the combined totals are 
presented alongside the bracketed cells to which they 
relate. 

Response and other nonsampling errors 

In processing returns for collection purposes and, 
later, in processing the sample of such returns for 



statistical purposes, several steps were taken to reduce 
taxpayer-reporting errors and other errors introduced 
in data processing operations. Over 90 percent of all 
individual returns filed during 1966 were mathematically 
verified before they were made available for sample 
selection. Any corrections resulting from mathematical 
verification of the taxpayer's entries are reflected in the 
data tabulated. 

In transcribing and tabulating the information from 
the returns in the sample, additional checks were im- 
posed to improve the quality of the resulting estimates. 
Returns which showed data in accompanying schedules 
but not on appropriate return lines, community property 
returns on which the "halving" of income was incor- 
rectly 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 con- 
sistency were applied using an electronic computer, to 
assure that proper balance and relationship between re- 
turn items were maintained. 



INDIVIDUAL/1965 • SOURCES, SAMPLE, AND LIMITATIONS 



145 



Table 7.i--RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL: TOTAL 

BY STATES--Continued 


NUMBER OF 


RETURNS, SELECTED SOURCES OF 


NCOME AND 


TAX 




Sale of capital assetu 
net gain or loss 


Dividends in adjusted 
t'ross income 


Interest 


received 


Rent and royalty net 
Income or loss 


Taj<ablL- 


income 


Income tax after 
credits 


State 


Amount 

doiJara; 


Relative 

sampling 

variability 

frarcant^ 


Amount 

f TTeuaaid 
dbJJa/aJ 


Relative 

sampling 

variability 

frareant^ 


Amount 

fThauaand 
ttolUttt 


Relative 

sampling 

variability 


Amount 

fThouaand 
dDiiara> 


Relative 

sampling 

variability 

fParcwitJ 


Amount 
fThouawid 


Relative 
sampling 

variability 

('•■'-") 


Aiaount 

fThouaand 
cfa/Jara) 


Relative 

sampling 

variability 

fPareanO 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(I'J) 


(20) 


(21) 


(22) 


(23) 


(24) 




61,632 

(•) 

90.759 

65,259 

1,518,567 

105,115 
215,847 
103,431 
66,678 
402,434 

126,874 
39,766 
29,190 
644,493 
162,236 

137,722 
97,017 
72,035 

118,868 
37,820 

189,017 
262,214 
335,936 
199,167 
73,871 

220,507 
40,301 
90,297 
33,595 
24,670 

358,017 

49,032 

1,432,311 

145,615 
19,402 

468,943 
111,781 
107,152 
431,711 
34,491 

50,196 
40,398 
112,635 
554,482 
34,903 

16,999 
184,068 
139,965 

37,080 
177,797 

27,772 
( = ) 


10.96 

(•) 
8.30 
11.02 
2.18 

3.50 
3.75 
2.82 
9.60 
4.15 

7.07 
8.13 
14.15 
2.78 

6.13 

5.22 
7.55 
6.82 

6.37 
9.98 

5.37 
3.84 
4.47 
5.25 
14.15 

6.20 
14.03 

9.03 
12.20 
14.89 

4.93 
13.12 
2.27 
8.75 
15.20 

2.93 
6.03 
6.30 

3.43 
12.36 

11.05 
10.17 
6.75 
3.60 
11.36 

13.44 
6.23 
6.55 

14.35 

5.50 

14.79 


77,623 
(•) 

91,139 

44,116 

1,302,761 

107,361 
434,062 
145,127 
115,330 
529,380 

163,092 
33,644 
14,952 

374,708 
205,872 

88,313 
89,700 
115,074 
101,130 
71,608 

245,771 
530,401 
549,693 
130,039 
34,553 

296,033 
28,574 
50,017 
27,070 
59,723 

535,617 

29,654 

2,268,850 

205,941 

9,510 

652,046 
95,397 
78,909 

899,594 
63,864 

54,314 
20,267 
119,429 
417,287 
42,126 

39,052 
259,925 
118,986 

75,334 
236,069 

14,397 


8.58 
(-) 
9.20 
10.89 
2.39 

8.37 
4.25 
3.75 
7.83 
4.08 

6.97 
9.79 
12.45 
2.55 
5.78 

8.69 
8.14 
6.35 
8.92 
11.98 

5.33 
3.60 
2.98 
4.67 
11.21 

4.31 
16.39 

3.17 
13.42 

10.13 

3.29 
21.29 
1.61 
9.67 
12.79 

3.02 
6.17 
9.04 
2.77 
9.06 

12.76 
17.72 
7.08 
3.70 
13.47 

14.27 
5.63 
6.22 

11.35 
5.44 

13.83 

(^) 


82,739 
7,673 
90,941 
53,756 
1,604,617 

107,294 

216,420 

18,374 

46,591 

416,520 

125,776 
31,416 
37,130 
763,463 
226,047 

184,899 
120,900 

94,447 
100,996 

48,378 

195,875 
395,805 
454,693 
2U,687 
42,013 

233,317 
40,587 
93,019 
32,548 
37,533 

460,538 

46,622 

1,666,395 

127,909 
33,118 

552,151 
110,013 
121,991 
547,615 
56,158 

53,681 

39,030 

113,731 

464,508 

56,906 

25,707 
157,371 
202,106 

45,257 
242,081 

21,100 
(^) 


9.02 
31.23 

8.15 
10.54 

1.98 

5.92 

3.97 
14.38 
7.94 
4.19 

6.58 
10.49 
12.07 
2.37 
3.99 

5.09 
5.78 
6.73 
5.98 
11.38 

4.37 
3.14 
2.84 
5.22 
8.36 

4.62 
14.52 

6.31 
14.41 
10.05 

2.31 
18.24 
1.68 
5.63 
8.13 

2.72 
6.38 
6.30 
3.02 
8.99 

3.82 

15.77 
6.18 
4.42 

12.25 

17.99 
4.92 
5.59 

11.87 
4.30 

12.15 


36,355 
(•) 
(•) 
59,703 

(") 

44,320 

29,103 

(») 

15,532 

72,966 

43,957 
11,960 
14,847 
236,427 
92,157 

126,313 
125,059 
49,353 
132,406 
5,393 

53,318 
31,558 
98,334 
43,556 
33,595 

86,373 

(•) 

79,677 

(•) 
(-) 

49,353 
28,927 
164,633 
67,182 
32,317 

125,267 
98,083 
23,349 

108,861 
12,549 

26,546 
28,739 
57,817 
393,500 
(•) 

3,666 
45,591 
30,393 
21,942 
76,166 

10,431 

(^) 


19.58 
(«) 
(•) 

13.85 
(•) 

13.40 
19.15 
(•) 
20.69 
14.04 

15.83 
21.26 
27.11 
8.72 
10.57 

9.64 
10.54 
9.15 
8.15 
30.94 

15.96 
27.08 
12.38 
17.59 
15.55 

9.91 
(*) 

12.65 
(•) 
(■) 

18.22 

20.06 

8.74 

9.04 

11.26 

9.40 

7.76 

20.41 

12.37 

23.80 

14.37 
24.08 
11.09 
11.58 
(") 

33.10 
17.10 
21.90 
20.73 
8.47 

29.16 


2,749,272 

403,803 

1,587,078 

1,270,046 

28,556,409 

2,376,792 
5,297,377 
912,623 
1,305,352 
6,228,054 

4,167,510 

935,017 

657,593 

18,005,320 

6,659,735 

3,193,781 
2,423,298 
2,665,724 
2,978,669 
976,490 

5,924,099 
3,077,369 
13,151,510 
4,109,537 
1,243,626 

5,661,353 
737,454 

1,623,612 
721,055 
841,030 

11,622,156 
933,050 

29,775,360 

4,200,697 

555,031 

14,861,270 
2,363,016 
2,513,608 

16,175,188 
1,245,179 

1,915,870 

529,252 

3,446,354 

10,958,313 

935,119 

389,473 
4,979,421 
4,264,929 
1,658,097 
5,327,943 

371,823 
(=) 


1.51 
3.43 
2.00 
2.30 
0.44 

1.68 
1.13 
3.25 
3.40 
1.03 

1.28 
2.39 
2.99 

0.56 
0.92 

1.34 
1.55 
1.53 
1.43 
2.60 

1.15 
0.86 
0.68 
1.25 
2.20 

1.09 
3.14 
2.00 
2.74 
2.84 

0.74 
2.63 
0.43 
1.40 
3.12 

0.63 
1.56 
1.51 
0.63 
2.21 

1.90 
3.56 
1.34 
0.74 
2.50 

3.76 
1.11 
1.15 
2.14 
1.11 

3.92 

(') 


503,493 
76,096 
301,848 
233,143 
5,592,202 

442,376 

1,091,373 

230,218 

279,752 

1,226,468 

773,345 

173,432 

114,979 

3,580,540 

1,244,336 

570,135 
444,383 
490,223 
579,745 
177,123 

1,148,063 

1,578,531 

2,532,116 

762,973 

229,930 

1,095,066 
128,610 
294,594 
143,018 
156,144 

2,273,925 
173,333 

6,165,093 

734,068 

91,501 

2,889,601 
442,130 
467,696 

3,098,553 
240,613 

Xl,755 
33,958 
652,619 
2,121,747 
178,053 

71,056 
946,988 
787,389 
304,257 
974,789 

68,145 

(^) 


1.51 


. . 


3.57 


. 


1.98 


. 


2.34 




0.45 




1.73 




1.21 




3.44 




3.08 




0.99 




1.30 


ueorg 18 


2.30 




3.10 




0.57 




0.94 




1.42 




1.56 


K "t Irv 


1.51 




1.37 




2.59 




1.15 




0.86 




0.76 




1.25 


mssissippi 


2.15 

1.17 




3.20 




1.99 




2.63 




2.95 




0.80 




2.65 




0.41 




1.64 




3.34 




0.63 




1.53 




1.50 




0.64 




2.19 




1.87 




3.70 




1.31 




C.72 




2.50 




3.30 


Virginia 


1.10 
1.18 




2.17 




1.11 




3.85 




(") 







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

(») An asterisk in a cell denotes that the estimate is not shoun separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Deficit. ^^=~ 

■'Not available. 



.5— RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION 
LEVEL OF ESTIMATED NUMBER OF RETURNS, 1965 

[Taxable and nontaxable returns 1 



Estimated number of returns 



1,000 

2,000 

5,000 

10,000 

15,000 

20,000.... 
25,000..., 

50,000 

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

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



Relative sampling variability for returns 
with adjusted gross income of— 



Under 
$10, 000 



$10,000 under 
$50, 000 



(2) 



$50,000 under 
$100,000 



(') 
(1) 



3.2 
2.2 
1.4 

1.0 

0.7 



(3) 



3.2 
2.2 
1.8 

1.6 
1.4 

1.0 

0.- 

n.a 

n.a 
n.a 

n.a 



n.a. - Not applicable. 

^Sample too small to yield reliable estimate of sampling variabili t.y. 



An intensive system of sample management an(i 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 Internal Revenue Service groupings. In addition, 
a name control file for internal use only, containing 
an historical record of tax return information for cer- 
tain taxpayers who annually report large incomes, pro- 
vided a further check on the completeness of the sample. 

Prior-year delinquent returns were included for the 
purpose of "covering" data for 1965 returns that were 
filed after December 31, 1966. It was felt that the char- 
acteristics of 1965 returns filed after 1966 could best 
be represented by previous year delinquent returns filed 
during 1966. As can be seen in table 7.2, the number of 
delinquent returns filed during 1966 was 406,000. 

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 control- 
ling the processing of these data within the Statistics 
Division. 



Section 



8 



1965 Forms and Instructions 



Form 1040A: Individual Income Tax Return, 147 
Form 1040: Individual Income Tax Return, 155 

Schedule B, Income and Credits, 157 
Schedule C, Profit (or Loss) from Business 
or Profession, 179 



Form 1040: Schedule D, Gains and Losses from Sales 
or Exchanges of Property, 184 
Schedule F, Farm Income and 
Expense, 187 
Schedule G, Income Averaging, 192 




[^ U.S. Individual 

I nCOme Tax Return (Less than $10,000 total income) 




Please 
print - 



L Name (If a ;oint return ol husband and wife, use first names and middle initials of t)Otti) 



Home address (Number and street or rural routa) 



City, town or post office, State and Postal ZIP code 



If item 7 Is $10,000 or more, or if interest, dividendsand non-withheld 
wages are over $200, use Form 1040. 



Enter the name & address used on your return for 1964 (If the same as 
above, write "Same.") If none filed, give reason. It changing from 
separate to joint or joint to separate returns, enter 1964 names and 
addresses. 



If your income was $5,000 or more, you must compute your tax. 
However, if your income was less than $5,000, you may have 
the Internal Revenue Service compute your tax by omitting 
items 8, 10, and 11. If you compute your own tax, pay balance 
(item 10) In full with return to your District Director. 
I jTs. TREASURY DEPARTMENT • INTERNAL REVENUE SERV'CE 



2. Your social security number 

(Husband's U joint return) 



3. Wife's number, if Joint return 



4. Check one: 

C] a. Single; 

□ b. Married fiiiiB joint re 
tui 



n 



rn (even if only ono had 
income); 

c. Married filing separately 
— If your husband or wife is 
also filing a return give his 
or her hrst name and social 
security number. 



5. Enter total wages, salaries, tips, etc. En- Yours ► 

close Forms VJ-2, Copy B. If not shown on 
enclosed Forms W-2 attach explanation. Wfife's ► 



6. Interest and dividends 



Yours ^ 
Wife's ► 



7. Total income (add items 5 and 6) 



8. Tax from Tax Table or tax computation schedule 



9. Total Federal income tax withheld (from Forms W-2) ► 



10. If item 8 is larger than item 9, enter balance duo ► 



II. If item 9 is larger than item 8, enter 



refund ^ 



Apply refundto: Q] U.S. Savings Bonds, & excess refunded; or |^ Refund only. 



(OVER) LIST YOUR EXEMPTIONS AND SIGN ON OTHER SIOE. 



12. EXEMPTIONS FOR YOURSELF— AND WIFE (only if all her 
income is included in this return, or she had no income) 

Checit boxes which apply 



j Yourself . 
_^ "1 Wife . . 



Regular 65 or over Blind 



Enter number 
of exemptions 
checked ^^^ 



13. First names of your dependent children who Iwed with you 



_Enter number ► 



14. DEPENDENTS OTHER THAN THOSE CLAIMED IN ITEM 13. 



(a) NAME 

► Enter figure 1 in the last col- 
umn to right for each name 
listed (if more space is 
needed, attach schedule) 



(b) Relationship 



(c) Months lived 
in your home. If 
born or died dur- 
ing year also 
write "B" or "D" 



(d) Did depend- i (c) Amount YOU 
ent have income furnished for de- 



of $600 or more? 



pendent's 
support. If 100% 
write "ALL" 



(f) Amount fur- 
nished by OTHERS 
including depend- 
ent. See instruc- 
tion 14 



15. TOTAL EXEMPTIONS FROM ITEMS 12, 13, AND 14 ABOVE ► 



Your present employer 



Wife's present employer 



City and State where employed 



City and State where employed 



I f you had an expense allowance or charged expenses to your employer, see instructions for "Reimbursed Expenses" and check here D if appropriate. 



Sign here ^ 



Under penalties of perlury, I declare that to the best of my knowledge and belief this is a true ..correct, and complete return. 



If joint return. BOTH HUSBAND AND WIFE MUST SIGN even if only one had income. 



Data 



147 



148 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



1965 

INSTRUCTIONS FOR FORM 1040A 

FOR EMPLOYEES WHO EARNEO LESS THAN $10,000 

Card Form 1040A offers an easy way for employees receiving less than 
$10,000 tot£il income to file their 1965 U.S. income tax returns. 

To use CARD Form 1040A follow these simple steps 



1965 



A Read instructiona below. See "Who May Use 
Form 1040A." If ineligible, use Form 1040. 

B Fill out the copy on page 4. If you need help, 
phone any Internal Revenue Service oflice or come 
in for assistance. 



(^ Transfer answers from the copy to the. card. 
Keep the copy for your records. 

J) Sign the card and mail it together with your Wage 
and Tax Statements (Forms W-2, Copy B) to your 
District Director of Internal Revenue. 



If your name, address, and social security number are already printed and puncJied on the card form, please use 
this card as it will permit higli-speed madiine 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 63 or over, $1,200 or more. 

WHO MAY USE FORM 1040A.— If your income was 
less than $10,000 and consisted entirely of wages subject 
to witliholding tax and not more than $200 total of 
dividends, interest, and other wages, you may use the 
card form. A husband and wife may file a joint return 
if their combined incomes do not exceed these limits. 

WHO MAY NOT USE FORM 1040A.— File Form 1040 
instead of Form 1040A if — 

(1) you had income from sources other than or in 
amounts larger than those stated above, 

(2) either husband or wife itemizes deductions, 

(3) you claim the tax status of Iiead of household or 
surviving husband or wife, 

(4) you claim the 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, 
moving, or "outside salesmen" expense (how- 
ever, see "Reimbursed Expenses," page 3 of in- 
structions), 

(7) you claim credit for payments on estimated tax 
or an overpayment from 1964, or 

(8) you are a nonresident alien (file Form 1040B, 
Form 1040NB, or Form 1040NB-a). 

MEMBERS OF ARMED FORCES.— A member of the 
Armed Forces should give his name, social security 
number, permanent home address and serial niunber. 
An enhsted man may exclude all service compensa- 
tion for each month in which he served in a combat 
zone and each month for which he was hospitalized 
as a result of su^h service. For this purpose service 



for any part of a month is considered a full month. 
A conunissioned oCQcer may exclude up to $200 a month 
of such compensation. Forms W— 2 issued for 1965 
by the Armed Forces early in 1965 will, in most cases, 
include combat pay. Forms W-2 issued after that time 
should not include these payments. If there is any 
doubt as to whether the amount shown on your Form 
W-2 includes the nontaxable amount, contact the pay 
oflice whicli issued tlie form. If you are reporting less 
income on page 1, item 5, Form 1040A, than is shown on 
your Form W-2, attach a statement to your return 
showing how the exclusion was figured. 

WHEN AND WHERE TO FILE.— Please file as early as 
possible with the District Director of Internal Revenue 
for your district on or after January 1, 1966, but not 
later than April 15, 1966. 

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 oflices. Your employer 
will furnish a 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 
an overpayment of less than $1 will be refunded only 
upon separate application to your District Director. 

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 Izss than $5,000. — You 
may figure your tax from the appropriate tax 
table on page 5, 6, or 7, or you niay have the 
Internal Revenue Service do it for you. If 
you are married and fiUng a separate return 
and you choose to have the Internal Revenue 
Service figure your tax, it will be figured using 
the 10 percent standard deduction and never 
the minimum standard deduction. 

Inttrucfions — Form I040A (1965) 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



149 



rAUR X 

(2) If your fncome is $5,000 or more but less 
than $10,000. — You must uie die standard de- 
duction — either the 10 percent standard de- 
duction or the minimum standard deduction, 
whichever is greater, and compute your own 
tax. See Tax Computation Schedule on page 
4. 
The use of the tax table or the standard deduction 
eliminates the need to list contributions, interest, taxes, 
losses, medical expenses, child care expenses, and cer- 
tain miscellaneous deductions. The standard deduc- 
tion is 10% of item 7, page 1, Form 1040A, but not less 
than the minimum standard deduction which is an 
amount equal to $200 ($100 if married and filing a sep- 
arate return) plus $100 for each exemption claimed in 
item 15 on tlie back of your return. Example: Hus- 
band and wife filing joint return claiming 4 dependent 
children. Minimum standard deduction is $800 ($200 
plus $100 for each of 6 exemptions). The deduction 
is limited to $1,000 ($500 for each return if married and 
filing separate returns). If your standard deduction is 
less tlian your itemized deductions, it will be to your 
advantage to use Form 1040 and itemize your deduc- 
tions. The tax tables are designed to allow for the 
standard deduction. 

If separate returns are filed by married individuals, 
and if either the husband or wife elects the 10 percent 
standard deduction or one of tliem chooses to have the 
Internal Revenue Service figure the tax, the other must 
use the 10 percent standard deduction. To use the 
minimum standard deduction both must use it and 
both must compute their tax. 



MARRIED COUPLE: 

Marital Status. — If married at the end of 1965, you 
are considered married for the entire year. If divorced 
or legally separated on or before the end of 1965, 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. 

(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; Iiowever, a joint 
return may be filed even though one had no income. 
If your income was under $5,000 and you choose to have 
the Internal Revenue Service figure your tax, it will be 
computed on the combined income or on the separate 
incomes, whichever results in the smaller tax or larger 
refund. If you figure your own tax, be sure to make 
both computations and enter the smaller tax or larger 
refund on your return. A joint return may not be filed 
if either husband or wife was a nonresident 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 
botli you and your Government. If you owe a balance 
on your 1965 return, you should consider changing your 
Withholding Exemption Certificate (Form W-4), 



INSTRUCTIONS FOR PREPARING FRONT OF FORM 1040A 

If joint return, separate computations must be made 
for you and your wife. 

6. Subtract $174. 

the balance in the amount shown in 



CT) (S) (3) ^^ y**" *""* married and are filing a joint re- 
turn as husband dnd 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 whether filing jointly or separately. 

(S^ Enter the total wages from all your 1965 Forms 
W— 2. If an amount appears on Form W— 2 in the 
box captioned "Other compensation paid in 1965" add 
this amount to the amount shown in the box captioned 
"Wages paid subject to withholding in 1965" and enter 
the total on page 1, item 5. Also include in this item 
wages for which you did not receive a Form W-2. If 
you lose a Form W— 2, ask your employer for a new 
one. If you cannot furnish a Form W-2, attach an 
explanation. 

TWO OR MORE EMPLOYERS.— If a total of more than 
$174 of social security (F. L C A.) tax was withheld 
from tlie 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 with- 
held by all your employers from your wages in 1965. 



c. Include 
item 9. 



(D INTEREST AND DIVIDENDS.— Enter your tax- 
able income from interest and dividends. Read 
the following instructions before completing this 
item — 

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 $100 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 $100 exclusion and one may not use any portion of 
tlie $100 exclusion not used by the other. For example, 
if tlie husband had $180 in dividends, and the wife had 
$20, only $120 may be excluded. 



150 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



INSTRUCTIONS FOR PREPARING FRONT OF FORM 1040A— Continued 



PACE S 



® (D (9) © (Tj) COMPUTATION OF TAX 

a. If your income was less ihan $5,000 — You may 
figure your own tax from the appropriate Tax Table in 
these instructions, or you may have the Internal Reve- 
nue Service do it for you. If you figure your own tax, 
complete items 8, 9, and 10 or 11. If you have the 
Service figure your tax, you will be sent a bill for the 
balance due or a check for the refund. 

b. If your income was $5,000 or more but less than 
$10,000. — You must compute your own tax and use the 
standard deduction. (If your itemized deductions are 
in excess of your standard deduction, it will be to your 



advantage to use Form 1040.) See page 4 for tax com- 
putation schedule. Keep it for your records. 

PURCHASE OF U.S. SAVINGS BONDS.— If you are 

entitled to a refund, you may apply it to the purchase of 
Series E United Slates Savings Bonds. If you check the 
first box under item 11, you will be issued as many 
bonds as your refund will buy, providing it does not 
leave a balance of less than $1 to be paid by check. 
For example, if your refund is $40 you will receive a $50 
face value bond and a check for $2.50. 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 hus- 
band and wife as co-owners. 



INSTRUCTIONS FOR PREPARING BACK OF FORM 1040A 



(j2) 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, 1965. 

dl) (S) ^°*^'' "* **^™ ^^ *^^ fi"' names and the total 
number of your dependent children who lived 
with you during 1965. 

List other dependents in item 14. 

Each dependent must meet all of the following tests: 

a. Received more than one-half of his or her support 
from you (or from wife or husband if a joint return is 
filed). Support includes all amounts used for the de- 
pendent's support whether contributed by the depend- 
ent or by others and whether such amounts are taxable 
or nontaxable income such as social security, gifts, sav- 
ings, etc. 

b. Received less than $600 income. (This test does 
not apply to your children or stepchildren who were 
under 19 or who were 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. ^as 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 1965 had your 
home as his principal place of abode and was a mem- 
ber of your household; OR (2) was related to you (or 
to husband or wife if a joint return is filed) in one of 
the following ways: 



Child* 

Stepchild 

Mother 

Father 

Grandparent 

Brother 

Sister 

Grandchild 

Stepbrother 

Stepsister 

Stepmother 

Stepfather 



Mother-in-law 

Father-in-law 

Brother-in-law 

Sister-in-law 

Son-in-law 

Daughter-in-law 

The following if related 
by blood: 

Uncle 

Aunt 

Nephew 

Niece 



"Includes a child who is a member of your household 
if placed with you by an authorized placement agency 
for legal adoption. 

BIRTH OR DEATH OF DEPENDENT.— You can claim a 
full $600 exemption for a dependent who was born or 
died during the year if the tests for claiming an exemp- 
tion for such dependent are met for the part of the year 
during wliicli he was alive. 

REIMBURSED EXPENSES.— If you account to your em- 
ployer for business expenses when you travel on busi- 
ness, and 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 per day and 15 cents per mile, 
and your expenses equal your reimbursement, or your 
expenses exceed the reimbursement and you do not 
wish to claim a deduction, you may file Form 1040A 
without showing these amounts by simply checking jTl 
tlie box on the back of Form 1040A above the signature. 
However, if your employer's payments are more than 
your expenses or you wish to claim a deduction for 
expenses, you may not use Form 1040A, you must 
use Form 1040. 



INDIVIDUAL/ 1965 • FORMS AND INSTRUCTIONS 



151 



YOUR €0PY=I1CEEIP FOR YOUR RECORDS 




^ U.S. Individual 

Income Tax Return CLessthan $10,000 total income) 



e (U a jOinl tetutn ol husband and wil«, use lifsl names and middle initials ol both) 



[2) Your social security number 

(Husband's i( (oml telutn) 



Home address (Number and street or rural route) 



r 3v Wife's number, if Joint return 



City, town or post oHice. State and Postal ZIP code 



4. Check one: 

□ ». Sinjls; 

□ b. Married Minf joint re- 
turn (even ir only one had 
income); 

□ c. Married Tilini separately 
—If your husband or wife is 
also filing a return give his 
. or her lust name and social 
^ security number. 



If item 7 is $10,000 or more, or if interest, dividends and non-withheld 
wages are over $200, use Form 1040. 



Enterthe name &address used on your return for 1964 (Ifthe sameas 
above, write "Same.") It none tiled, give reason. If changing from 
separate to joint'or jotnt to separate returns, enter 1964 names and 
addresses. 



If your income was $5,000 or more, you must compute your tax. 
However, if your income was less than $5,000, you may have 
the Internal Revenue Service compute your tax by omitting 
items 8, 10, and 11. If you compute your own tax, pay balance 
(item 10) in full with return to your District Director. 



) Enter total wages, salaries, tips. etc. En- Yours ^ 

close Forms W-2. Copy B. If not shown on 
enclosed Forms W-2 attach explanation. Wife's ^ 



nterest and dividends 



Yours h 
Wife's ► 



ij Total income (add items 5 and 6) 



8) Tax from Tax Table or tax computation schedule 



9) Total Federal income tax withheld (from Forms W-2) ► 



10) I' Item 8 is larger than item 9, enter balance due ^ 
\\) It item 9 is larger than item 8, enter refund ^ 



Apply refund to: [^ U.S. Savings Bonds, & excess refunded; or [^ Refund only. 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



(OVER) LIST YOUR EXEfVIPTIONS AND SIGN ON OTHER SIDE. 



(\h EXEMPTIONS FOR YOURSELF-AND WIFE (only if all her 

income is included in this return, or she had no income) \ 

Check boxes which apply ^ I 



f Yourself . 
Wife . , 



Regular 65 or over Blind 



D 
D 



n 



D 
D 



Enter number 
of exemptions 
checked ^►^ 



(13) First names of your dependent children who lived with you 



..Enter number ^ 



(14) DEPENDENTS OTHER THAN THOSE CLAIMED IN ITEM 13. 



(a) NAME 

^ Enter figure 1 in the last col- 
umn to right for each name 
listed (i( more space is 
needed, attach schedule) 



(b) Relationship 



(c) Months lived 
in your home. If 
born or died dur- 
ing year also 
write "B" or "D" 



(d) Did depend- 
ent have income 
of $600 or more? 



(•) Amount YOU 
furnished for de- 
pendent's 
support. If 100% 
write "ALL" 



(f) Amount fur- 
ntsMed byOTHERS 
including depend- 
ent. See instruc- 
tion 14 



15. TOTAL EXEMPTIONS FROM ITEMS 12. 13. AND 14 ABOVE ► 



Your present employer 



Wife's present employer 



City and State where employed 



City and State where employed 



If you had an expense allowance or charged expenses to your employer, see instructions for "Reimbursed Expenses" and check here Q if appropriate. 



Sign here ^ 



Under penalties of perjury, ) declare that to the best of my knowledge and belief this is a true, correct, and complete return. 



If joint return. BOTH HUSBAND AND WIFE MUST SIGN even if only one had income. 



TAX COMPUTATION SCHEDULE ilJse only if total income, item 7 of Form 1040A, is $5fi00 or more) 

1. Enter total income from item 7 of Form 1040A. . . ^ $ 

2. Enter the standard deduction which is explained on page 2 of the instructions (married 

person filing a separate return cannot claim more than $500) ^..^^^_^_«..» 

3. Suhtract line 2 from line 1 

4. Multiply $600 hy total number of exemptions claimed in item 15 of Form 1040A , 

5. Subtract line 4 from line 3 

6. Tax on amount on line 5. Use appropriate tax rate schedule below. Enter here and in 

item 8 of Form 1040A (Do not attach this schedule to Form 1040A) ^ $ 



if you an a ilnglt faxpayzr or a married taxpayer fH'ins a 
itparatc return, use this tax rate schedule 

If the amount on line 5 it: r- . i* <: 

Over But not over Enter on line 6: 

SO $500 14% of the amount on line 5 

J500 $1,000 $70, plus 15% of excess over $500 

$1,000 $1,500 $U5, plus 16% of excess over $1,000 

$1,500 $2,000 $22.'., plus 17% of excess over $1,500 

$2,000 $4,000 $310, plus 19% of excess over $2,000 

$4,000 $6,000 $690, plus 22% of excess over $4,000 

$6,000 $8,000 $1,130, plus 25% of excess over $6,000 

$8,000 $9,999.99 $1,630, plus 2S% of excess over $8,000 



If you arc morried faxpayert Uling a joint rtturn, use thit tai 
rate schedule 



If the amount on line 5 is: 



Enter on line 6: 



Over But not over 

JO $1,000 14% of the amount on line 5 

$1,000 $2,000 $140, plus 157o of excess over $1,000 

$2,000 $3,000 $290, plus 16% of excess over $2,000 

$3,000 $4,000 $450, plus 17% of excess over $3,000 

$4,000 $8,000 $620, plus 19% ol excess over $4,000 

$8,000 $9,999.99 $1,380, plus 22% of excess over $8,000 



152 



INDIVIDUAL/ 1965 . FORMS AND INSTRUCTIONS 



PACE I 



1965 TAX TABLES FOR INCOMES UNDER $5,000 

If your total Income Citem 7 of your return) is $5,000 or more, use Tax Computation Schedule on page 4 



If you checked as your 
filing status on page I, 
Form I040A 



Item 4a. Single, use 

Item 4b. Married Filing Joint Return, use 

Item 4c. Married Filing Separately, use 



->• Tax Table A 
-> Tax Table B 
-^ Tax Table C 



Tables A and B reflect the lowest tax after considering both the 10 percent standard deduction and the minimum standard 
deduction. Table C shows the tax based on eittier the 10 percent or th e minimum standard deduction. 

TAX TABLE A— FOR SINGLE PERSONS 



To fir 


d your tax 


read down income 


columns until you find the line covering the total income shown as item 7 




to the appropriate column headed by the number corresponding 


to the num 


bcr of exemptions ci 


aimed on item 15. 


Enter tai 


in item 8. 


If youf toU 


income Is— 


And the numbir of examplions is— pjp 


If youf total income is— 




And the number 


of exemptions is — 






But IBSS 
than 


1 


2 


3 p 


At least 


But less 
than 


1 


2 


3 


4 


5 


6 




If 4 or more pt 
thore is m 
no tax gj; 




At least 


If 7 or mori 
there is 
notji 






Your tix Is— 


^i 


Your tax is— 


$0 


$900 


$0 


$0 


$0 If 


$2, 460 


$2, 475 


$236 


$124 


$23 


$0 


$0 


$0 


900 


925 


2 





^ 


2.475 


2,500 


240 


128 


26 











925 


950 


5 





^ 


2,500 


2,525 


244 


132 


30 











950 


975 


9 





pi 


2.526 


2,550 


248 


136 


33 











975 


1,000 


12 





l'-^ 


2,550 


2,575 


253 


139 


37 











1,000 


1,025 


16 





m' 


2,576 


2,600 


257 


143 


40 











1,025 


1,050 


19 





^i 


2,600 


2.625 


261 


147 


44 











1,050 


1,075 


23 





^ 


2,625 


2.650 


265 


151 


47 











1,075 


1.100 


26 





1-*^ 


2.650 


2.675 


270 


155 


51 











1,100 


1,125 


30 





I'-l 


2.675 


2,700 


274 


159 


54 











1,125 


1,150 


33 





^ 


2.700 


2,725 


278 


163 


58 











1,150 


1,175 


37 





Woi 


2.726 


2,750 


282 


167 


61 











1,175 


1,200 


40 





ps 


2.750 


2,775 


287 


171 


65 











1,200 


1,225 


44 





P 


2,776 


2,800 


291 


175 


68 











1,225 


1,250 


47 





k-. 


2.800 


2.825 


295 


179 


72 











1,250 


1,275 


51 





^l'' 


2.825 


2,850 


299 


183 


76 











1,275 


1,300 


54 





p* 


2,850 


2,875 


304 


187 


79 











1,300 


1,325 


58 





si 


2.875 


2,900 


308 


191 


83 











1,325 


1,350 


61 





Or; 


2.900 


2,925 


312 


195 


87 











1,350 


1,375 


65 





gj 


2.925 


2,950 


317 


199 


91 











1,375 


1,400 


68 





^ 


2,950 


2.975 


322 


203 


94 











1,400 


1,425 


72 





gg 


2.975 


3,000 


327 


207 


98 











1,425 


1,450 


76 





s| 


3,000 


3,050 


333 


213 


104 


4 








1,450 


1,475 


79 





oft 


3,050 


3. 100 


342 


221 


111 


11 








1,475 


1,500 


83 





3,100 


3, 150 


350 


229 


119 


18 








1,500 


1,525 


87 





0. 


3. 150 


3.200 


359 


238 


126 


25 








1,525 


1,650 


91 





ly 


3,200 


3.250 


367 


246 


134 


32 








1,550 


1,675 


94 





p? 


3.250 


3.300 


376 


255 


141 


39 








1,575 


1,600 


98 





^k 


3,300 


3,350 


385 


263 


149 


46 








1,600 


1,625 


102 


2 


^3 


3,350 


3,400 


393 


272 


157 


53 








1,625 


1,650 


106 


5 


I?' 


3.400 


3.450 


402 


280 


105 


60 








1,650 


1,675 


100 


9 


m 


3.450 


3.500 


410 


289 


173 


67 








1,675 


1,700 


113 


12 


fe 


3.500 


3,550 


419 


297 


181 


74 








1,700 


1,725 


117 


16 


'^ 


3.550 


3,600 


427 


306 


189 


81 








1,725 


1,750 


121 


19 


m 


3.600 


3,650 


436 


315 


197 


83 








1,750 


1,775 


124 


23 


^3 


3.650 


3,700 


444 


324 


205 


96 








1,776 


1,800 


128 


26 


|;<i 


3.700 


3,750 


453 


334 


213 


104 


4 





1,800 


1.825 


132 


30 


^x 


3.750 


3,800 


402 


343 


221 


111 


11 





1,825 


1,850 


136 


33 


p^ 


3.800 


3,850 


470 


353 


229 


119 


18 





1.850 


1,876 


139 


37 


%}. 


3,850 


3,900 


479 


3G2 


238 


126 


25 





1,875 


1.900 


143 


40 


fe- 


3.900 


3.950 


487 


372 


246 


134 


32 





1,900 


1,925 


147 


44 


L'' 


3.950 


4,000 


490 


381 


255 


141 


39 





1,925 


1,950 


151 


47 


s?^' 


4.000 


4,050 


504 


390 


203 


149 


46 





1,950 


1,976 


155 


51 


^ ; 


4.050 


4.100 


513 


399 


272 


157 


53 





1.975 


2.000 


159 


54 


^ J 


4. 100 


4, 150 


521 


407 


280 


165 


60 





2,000 


2,025 


163 


58 


O^x: 


4, 150 


4.200 


530 


416 


28!) 


173 


67 





2,025 


2,050 


167 


61 


1 : 


4,200 


4,250 


538 


424 


297 


181 


74 





2,050 


2,075 


171 


65 


[^ 

or 


4,250 


4.300 


547 


433 


306 


189 


81 





2,075 


2,100 


175 


68 


4,300 


4, 350 


556 


442 


315 


107 


89 





2,100 


2.125 


179 


72 


r 
1.-^ 

I'v 


4,350 


4.400 


504 


450 


324 


205 


96 





2,125 


2,150 


183 


76 


4,400 


4,450 


573 


450 


334 


213 


104 


4 


2,150 


2,175 


187 


79 


4,450 


4,500 


581 


467 


343 


221 


111 


11 


2,175 


2,200 


191 


83 


1;^ 


4,500 


4,550 


590 


476 


353 


229 


119 


18 


2,200 


2,225 


195 


87 


oH 

t 


4,550 


4,600 


598 


484 


302 


238 


126 


25 


2,225 


2,250 


199 


91 


4,600 


4.650 


007 


493 


372 


246 


134 


32 


2,250 


2,275 


203 


94 


^ 

r 


4,650 


4,700 


615 


501 


381 


255 


141 


39 


2,275 


2,300 


207 


93 


4,700 


4, 750 


624 


510 


301 


263 


149 


46 


2,300 


2,325 


211 


102 


2 S 


4,750 


4,800 


633 


51'J 


400 


272 


157 


53 


2,325 


2.350 


215 


106 


5 r, , 


4,800 


4,850 


G41 


527 


410 


280 


165 


60 


2,350 


2,375 


219 


109 


9 1 


4,850 


4,900 


650 


536 


419 


289 


173 


67 


2.375 


2.400 


223 


113 


12 ^ 


4,900 


4,950 


658 


544 


420 


297 


181 


74 


2.400 


2,425 


227 


117 


10 ; 


4,950 


5,000 


667 


553 


438 


306 


189 


81 


2.425 


2.450 


231 


121 


19 . - 












1 













INDIVIDUAL/1965 . FORMS AND INSTRUCTIONS 






153 




••AGK* TAX TABLE B— FOR MARRIED PERSONS FILING JOINT RETURNS 










To find your tax read down income columns until you find the line covering the total income shown as 


item 7. 


Then read across to 






the appropriate column headed by the number corresponding to the number of exemptions claimed on item 15. Enter tax in item 8. 




ir your toUl incom* is — 


And tha number of | 
exemptions is — § 


IfyourloUl income l»— 


And the number ol exempUons to— 






But less 


2 


3 1 




But less 


2 


3 


4 


5 


S 


If 4 or more i 






AtlMSt 


Uun 




there IS fh 
no Ui 1^ 


At least 

•i 


Uun 










there is 
no lax 




Your lax Is— ^ 


Your tax Is— 






$0 


$1, 600 


$0 


$0 ? 


' $2, 800 


$2, 825 


$172 


$72 


$0 


$0 


$0 


1,600 


1,623 


2 


' 


^ 2, 825 


2,850 


170 


75 













1.025 


1,650 


5 


i 



2, 850 


2,875 


179 


79 















1.G50 


1,075 


y 


2, 875 


2,900 


183 


82 















1,675 


1,700 


12 


* 


2,900 


2,925 


187 


80 













1.700 


1,723 


10 


:i 


2,925 


2,950 


191 


89 













1,725 


1,760 


19 


i 


2.950 
■ 2, 975 


2,975 


194 


93 















1,750 


1,775 


23 


? 


3,000 


198 


90 















1.775 


1,800 


26 


!• 


t; 3, 000 


3,050 


204 


102 


4 










1,800 


1,825 


30 


1 


-: 3, 050 


3,100 


211 


109 


11 










1.823 


1,850 


33 


^ 


3, 100 


3,150 


219 


110 


18 












1,850 


1,876 


37 


i' 


"S 3, 150 


3,200 


220 


123 


25 












1.875 
1.900 


1.900 


40 


. 


3, 200 


3,250 


234 


130 


32 










1.925 


44 


: 


3,260 


3,300 


241 


137 


39 










1.925 


1,950 


47 


: 


3,300 


3,350 


249 


144 


40 












1.950 


1.975 


61 


- 


' 3, 350 


3,400 


250 


151 


53 












1.976 


2,000 


64 


. 


3,400 


3,450 


204 


159 


60 










2,000 


2.023 


58 


■ 


3,450 
3,600 


3,500 


271 


100 


07 










2.025 


2,050 


01 


^' 


3,650 


279 


174 


74 












2,050 


2,075 


65 


3, 550 


3,600 


280 


181 


81 












2,076 


2,100 


08 


! 


3, 600 


3,650 


294 


189 


88 










2,100 


2,125 


72 


y^ 


i 3, 650 
~~ 3, 700 


3,700 


302 


190 


05 










2,125 


2,150 


75 


3,750 


310 


204 


102 


4 









2.150 


2,175 


79 


h 


! 3, 750 


3,800 


318 


211 


109 


11 









2.176 


2,200 


82 


'' 


- 3, 800 


3,850 


320 


219 


116 


18 







2.200 


2,225 


80 


1^. 


3,850 


3,900 


334 


220 


123 


25 







2.223 


2,260 


89 


^ 


3,900 


3,950 


342 


234 


130 


32 









2.250 


2,275 


93 


° ■, 


3,950 
4,000 


4,000 


350 


241 


137 


39 









2,276 


2,300 


'JO 


f 


4,050 


358 


249 


144 


40 







2,300 


2,323 


100 


2 i 


4,050 


4,100 


305 


250 


151 


53 







2,325 


2,350 


103 


5 


4,100 


4,150 


372 


204 


159 


00 









2.350 


2,375 


107 


9 I' 


4,150 


4,200 


379 


271 


100 


07 









2,375 


2,400 


110 


12 :; 


4,200 


4,250 


380 


279 


174 


74 







2,400 


2,425 


114 


10 ■- 


4,250 


4,300 


394 


280 


181 


81 







2,423 


2,450 


117 


I'j ,:; 


4,300 


4,360 


401 


294 


189 


88 









2,450 


2,475 


121 


23 


4,350 


4,400 


408 


302 


100 


95 









2,476 


2,500 


124 


20 ; 


4,400 


4.460 


415 


310 


204 


102 


4 




2.600 


2,623 


128 


30 - 


4,450 


4,500 


422 


318 


211 


109 


11 




2,525 


2,550 


131 


33 'a 


4,600 


4,560 


430 


320 


219 


110 


18 






2,650 


2,575 


135 


37 » 


4,650 


4,600 


437 


334 


220 


123 


25 






2,575 


2,600 


138 


40 ; 


4.600 


4,650 


444 


342 


234 


130 


32 




2,600 


2,625 


142 


44 t 


4,650 


4,700 


451 


350 


241 


137 


39 




2,625 


2,650 


146 


47 i 


4,700 


4,750 


459 


358 


249 


144 


40 






2,650 


2,675 


149 


61 i 


4,750 


4,800 


407 


300 


250 


151 


63 






2,676 


2,700 


153 


64 f. 


4,800 


4,850 


474 


374 


204 


159 


00 




2,700 


2.723 


157 


58 1 


J 4, 850 


4,900 


482 


382 


271 


100 


07 




2.725 


2,750 


101 


61 1 i 4,900 


4.950 


490 


390 


279 


174 


74 






2.750 


2,775 


104 


05 r J 4.950 


6.000 


497 


398 


280 


181 


81 






2,775 2,800 1 108 1 08 Li 1 1 1 










269 


-348 O - 67 - U 

























154 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 













TAX TABLE C- 


-FOR MARRIED PERSONS FILING SEPARATE RETURNS 






PAGE 7 


This table Is designed to enable marded persons tiling separate returns to ficure their tai choosing either the 10% or minimum standard deduction. However, it une 
uses the 10% deduction, then both must use K. II one asks the Internal Revenue Service to figure his tax, then the other must do the same or use the 10% deduction. 

To find your tax read down income columns until you find tlie line covering the total income shown as item 7. Then read across to 
the appropriate column headed by the numl)er corresponding to the numljer of exemptions claimed on item 15. Enter tax in item 8. 


ir your total income 
is— 


And thi number of exem 


pUenil 


t— 


llyourtotillncsmele— 


And the number of exemptions Is— 


At least 


But less 
than 


1 


2 


3 


At lust 


But lass 
tbu 


1 


2 


3 


4 


5 


6 


7 


10% 


Mini- 
mum 


10% 


Mlnl- 
mum 


II 4 or more 
there it 
no Iix 


107. 


Mini- 
num 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


If 8 or more 
there is 
no tax 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


Your Ux l»— 


Your tjx is— 1 


$0 
675 


$675 
700 


$0 
3 


$0 



SO 



$0 



SO 



$q 




$2, 325 
2,350 
2,376 
2,400 
2,425 
2,450 


$2, 350 
2,375 


$226 
229 


$231 
236 


$131 
134 
137 
141 
144 
148 
151 
155 
158 
102 
166 
169 
173 
176 
180 
184 
187 
191 
194 
198 
202 
205 
209 
212 
216 
220 
223 
229 
236 
244 
252 
259 
267 
275 


$121 
124 
128 
132 
130 
139 
143 
147 
151 
155 
159 
103 
107 
171 
175 
179 
183 
187 
191 
195 
199 
203 
207 
211 
215 
219 
223 
229 
238 
246 
255 
263 
272 
280 


$43 

46 

49 

52 

55 

58 

61 

65 

68 

71 

74 

78 

81 

84 

88 

91 

95 

98 

101 

105 

108 

111 

115 

118 

122 

125 

128 

133 

140 

147 

154 

161 

169 

176 


$19 

23 

26 

30 

33 

37 

40 

44 

47 

51 

54 

58 

61 

65 

68 

72 

76 

79 

83 

87 

91 

94 

98 

102 

100 

109 

113 

119 

126 

134 

141 

149 

157 

165 


$0 



























3 

6 

9 

12 

15 

18 

22 

25 

28 

31 

34 

37 

40 

45 

51 

58 

64 

70 

77 

84 


$0 













































2 

6 

9 

12 

IS 

25 

32 

39 

40 

53 

00 


$0 























u 













$0 



































$0 









c 



























$0 






















u 














$0 



































$0 



































700 
725 
750 
775 


725 
750 
775 
800 


6 
9 
12 
15 
18 
22 
25 
28 
31 
34 
37 
40 










2 

5 

9 

12 

10 

19 

23 

26 

30 

33 

37 

40 

44 

47 

51 

54 




















































































■0 






















2,400 
2,425 
2,450 
2,475 


233 
237 
241 
245 


240 
244 
248 
253 


800 
825 
850 
875 


825 
850 
875 
900 
925 
950 
975 
1,000 


2,475 
2,600 
2,626 
2,650 


2,500 
2,625 
2,650 
2,675 


249 
252 
256 
260 
264 
268 
272 
275 
279 
283 
287 
291 


257 
261 
265 
270 
274 
278 
282 
287 
291 
295 
299 
304 


900 
925 
950 
975 


2,575 
2,600 
2,626 
2,660 


2,600 
2,625 
2,650 
2,676 


1,000 
1,025 
1,050 
1,075 


1,025 
1,050 
1,075 
1, 100 
1, 125 
1, 150 
1,175 
1,200 


44 
47 
50 
53 
56 
59 
62 
66 


2,676 
2,700 
2,725 
2,760 


2,700 
2,725 
2,760 
2,775 


1,100 
1,125 
1,150 
1,175 


2,776 
2,800 
2,826 
2,860 


2.800 
2,825 
2,850 
2,875 


294 
298 
302 
306 


308 
312 
317 
322 


1,200 
1,225 
1,250 
1.275 


1,225 
1,250 
1,275 
1,300 


69 
72 
75 
79 
82 
86 
89 
92 


SS 
01 
05 
OS 
72 
70 
79 
83 


2,876 
2,900 
2,925 
2,950 


2,900 
2,925 
2,950 
2,975 


310 
314 
318 
323 
327 
333 
342 
350 
359 
367 
376 
385 


327 
331 
336 
341 
346 
353 
362 
372 
381 
391 
400 
410 


1,300 
1,325 
1,350 
1,375 


1,325 
1,350 
1,375 
1,400 




1 

4 

7 
10 
13 
16 
19 
23 
26 
29 
32 
35 
38 
41 
45 


















2 

6 

9 

12 

16 

19 

23 

20 

























u 
u 




























2,976 
3,000 
3,050 
3,100 


3,000 
3,050 
3,100 
3,160 


1,400 
1,425 
1,450 
1,475 


1,425 
1,450 
1,475 
1,500 


90 

99 

102 

100 


87 

91 

94 

98 

102 

100 

109 

113 


3,160 
3,200 
3,250 
3,300 
3,360 
3,400 
3,450 
3,600 
3,650 
3,600 
3,650 
3,700 


3,200 
3,250 
3,300 
3,350 


1,500 
1,525 
1,550 
1,575 


1,525 
1,550 
1,575 
1,600 


109 
113 
116 
119 


3,400 
3,450 
3,600 
3,650 


393 
402 
410 
419 
427 
436 
444 
453 
402 
470 
479 
487 


419 
429 
438 
448 
457 
467 
476 
486 
495 
505 
514 
624 


282 
290 
298 
305 
313 
322 
330 
339 
348 
356 
365 
373 
382 
390 
399 
407 


289 
297 
306 
315 
324 
334 
343 
353 
362 
372 
381 
391 
400 
410 
419 
429 


183 
190 
197 
205 
212 
219 
226 
234 
242 
249 
257 
265 
272 
280 
287 
295 


173 
181 
189 
197 
205 
213 
221 
229 
238 
246 
255 
263 
272 
280 
289 
297 


91 
97 
104 
111 
118 
124 
131 
138 
145 
152 
159 
100 
173 
181 
188 
195 


67 

74 

81 

89 

96 

104 

111 

119 

126 

134 

141 

149 

157 

105 

173 

181 


5 

12 

18 

24 

30 

37 

43 

49 

50 

62 

68 

75 

82 

88 

95 

102 

109 

115 

122 

129 





4 

11 

18 
25 
32 
39 
40 
53 
60 
67 
74 
81 
89 
96 
104 
111 
119 




























3 

9 

16 

22 

28 

35 

41 

















4 

11 

IS 
25 
32 





























c 




















1,600 
1,625 
1,650 
1,675 


1,625 
1,650 
1,675 
1,700 


123 
120 
129 
133 


117 
121 
124 
128 


3,600 
3,650 
3,700 
3,760 


1,700 
1,725 
1,750 
1,775 


1,725 
1,750 
1,775 
1,800 
1,825 
1,850 
1,875 
1,900 


130 
140 
143 
140 
150 
154 
157 
101 
104 
168 
172 
175 
179 
1S2 
186 
190 
193 
197 
200 
204 
20S 
211 
215 
218 
222 


132 
130 
139 
143 
147 
151 
155 
159 
103 
167 
171 
175 
179 
183 
187 
191 
195 
199 
203 
207 
211 
215 
219 
223 
227 


48 

51 

54 

57 

CO 

64 

07 

70 

73 

77 

80 

83 

87 

90 

93 

97 

100 

104 

107 

110 

114 

117 

120 

124 

127 


30 
33 
37 
40 
44 
47 
51 
54 
58 
01 
65 
OS 
72 
70 
79 
83 
87 
91 
94 
98 
102 
100 
109 
113 
117 


3,760 
3,800 
3,860 
3,900 


3,800 
3,860 
3,900 
3,950 


1,800 
1,825 
1,850 
1,875 
1,900 
1,925 
1,950 
1,975 


3,950 
4,000 
4,050 
4,100 


4,000 
4,050 
4,100 
4,160 


496 
504 
513 
521 


533 
543 
552 
562 


1,925 
1,950 
1,975 
2,000 





u 


2 
5 
8 

11 

14 
17 
20 
24 











u 



d 




4,150 
4,200 
4,250 
4,300 


4,200 
4,250 
4,300 
4,350 


530 
538 
547 
556 


571 
581 
590 
600 


416 
424 
433 
442 


438 
448 
457 
467 


303 
310 
319 
328 


306 
315 
324 
334 


202 
209 
217 
224 


isy 

197 
205 
213 


2,000 
2,025 
2,050 
2,075 


2,025 
2,050 
2,075 
2,100 


4,350 
4,400 
4,450 
4,600 


4,400 
4,450 
4,500 
4,650 


564 
573 
581 
590 
598 
607 
615 
624 
033 
041 
650 
658 
667 


609 
619 
628 
638 
647 
657 
600 
676 
685 
690 
707 
718 
729 


450 
459 
467 
470 
484 
493 
501 
510 
519 
527 
536 
544 


470 
480 
495 
505 
514 
524 
533 
543 
552 
562 
571 
581 


336 
345 
353 
362 
370 
379 
387 
390 
405 
413 
422 
430 


343 
353 
362 
372 
381 
391 
400 
410 
419 
429 
438 
44S 


231 

239 
247 
254 
202 
270 
277 
285 
293 
300 
308 
310 
325 


221 
229 
238 
240 
255 
203 
272 
280 
289 
297 
300 
315 
324 


136 
142 
149 
157 
104 
171 
178 
185 
193 
200 
207 
214 
221 


120 
134 
141 
149 
157 
105 
173 
181 
189 
197 
205 
213 
221 


47 

54 

00 

60 

73 

79 

80 

93 

lUU 

100 

113 

120 

127 


39 

46 

53 

60 

07 

74 

81 

89 

90 

104 

111 

119 

120 









1 

7 
14 
20 
26 
33 








0- 
4 

11 

18 
25 
32 


2,100 
2,125 
2,150 
2,175 


2,125 
2,150 
2,175 
2,200 


4,650 
4,600 
4,650 
4,700 


4,600 
4,650 
4,700 
4,760 


2,200 
2,225 
2,250 
2,275 


2,225 
2.250 
2,275 
2.300 
2.325 


27 
30 
33 
30 
39 


2 

5 

9 

12 

10 


4,760 
4,800 
4,860 
4,900 


4,800 
4.850 
4,900 
4,950 


2,300 


4,950 


6,000 


553 590| 


439 457| 


39 39 1 


■triltl-txUS. (OVUUUUNI MWHIKS 0FFK(:lia-O-77a-US 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



155 




m 



U.S. Individual Income Tax Return 

for the year January l-Oecember 31, 1965 or other taxable year beginning 

1965. ending , 19 US Treasury Department— Internal Revenue Service 




First nam* tnd Initial (If joint return, use first names and middls Initials of both) 



CNJ Homt addrau (Number and straot or rural routa) 

i 

E 

w 

£ city, town 01 post office, anii Stita 



o 

CD 

>\ 
a. 

8 

u 

s 

< 



Postal ZIP code 



Your social security number 

(Husband's if joint return) 



Your occupation & present employer 



Wlfe'tnumber. If Joint return 



Enter the name and address used on your return for 1964 (If the same as above, write "Same"). If none filed, give 
reason. If changing from separate to joint or joint to separate returns, enter 1964 names and addresses. 



Wife's occupation & present employer 



Filing Status— check one: 

la D Single 

lb □ Married filing joint return (even if only one had income) 

Ic □ Married filing separately. If your husbandorwifeisalso 
filing a return give his or her first name and social se- 
curity number. 



Id □ Unmarried Head of Household 

le □ Surviving widow(er) w.'h dependent child 



Exemptions Regular 65 or over Blind 
2a Yourself .Q □ □ 

2b Wife . D n D 
3a First names of your dependent children who lived with 
you 



Enter number 
of exemptions 
checked^ ^ ^ 



Enternumber ^ ^ ^ 

3b Number of other dependents(from page 2 Parti, line 3) 
4 Total exemptions claimed ► ► ► 



income s 

If joint return, 6 

include all y 
incomeofboth 
husband and 

wife 9 



Wages, salaries, tips, etc. If not shown on attached Forms W-2 attach explanation . p. 

Other income (from page 2, Part II, line 9) ^ 

Total (add lines 5 and 6) 

Adjustments (from page 2, Part III, line 5) ^ 

Total Income (subtract line 8 from line 7) ► 



o 
a. 

£< 

o 

c 
'c 
a 



A 



Tax 
Compu- 
tation 



rigure tax by using elttier 10 or 11 

10 Tax Table— If you do not itemize deductions and line 9 is less than $5,000, find your tax 
from tables in Instructions. Do not use lines 11 a, b, c, or d. Enter tax on line 12. 

11 Tax Rate Schedule— 

11a If you itemize deductions, enter total from page 2, Part IV 

If you do not Itemize deductions, and line 9 is 55,000 or more enter the larger of: 

(1) 10 percent of line 9 or; 

(2) $200($100 if married and filing sepeiate return) plus $100 for each exemption 
claimed on line 4, above. 

The deduction computed under (1) or (2) is limited to $1,000 ($500 if married 
and filing separate return). 

lib Subtract line 11a from line 9 

lie Multiply total number of exemptions on line 4, above, by $600 

lid Subtract line lie from line lib. Enter balance on this line. (Figure your tax on this 
amount by using tax rate schedule on page 11 of instructions.) Enter tax on line 12. 



Tax 12 Tax (from either Tax Table, see line 10, or Tax Rate Schedule, see line 11) . . . ► 

Credits 13 Total credits (from page 2, Part V, line 5) ^ 

Payments 14 income tax (subtract line 13 from line 12) 

15 Self-employment tax (Schedule C-3 or F-1) ^ 

16 Total tax (add lines 14 and 15) ► 

If either you or 17a Total Federal income tax withheld (attach Forms W-2) . . . k. 

your wife wori^ed 

for more than 17b 1965 Estimated tax payments ^ 

one employer (Include 1964 overpayment allowed as a credit) (Office where paid) 
see page 5 of 

Instructions 17c Total (add lines 17a and 17b) 



Tax Due 18 if payments(llnel7c)arelessthantax(linel6),enterBalanceDue.Payinfullwlththlsraturn^ 

or Refund 19 if payments (line 17c) are larger than tax (line 16) enter Overpayment . . . ■ ^>> 

20 Amount of line 19 you wish credited to 1966 Estimated Tax 

21 Subtract line 20 from 19. Apply to: D U.S. Savings Bonds,wlth excess refunded or □ Refund only 



< 
▲ 



Under penalties of perjury. I declare that I have examined this return, Inctudlns accompanying schedules and statements, and to the best of my knowladgt and baUaf Jt It t/ut. 
correct, and complete. M prepared by a person other than taxpayer, his declaration ia bas«d on all intofmation of which he has any knowledge. 



S'9n^.__.._ _ _.„ _ _ 

here ■< ioint r«turn, BOTH HUSBAND AND WIFE MUST SIGN even If only one had Incoma. 



..Oat*. 



sign here . 



Signature of preparer ottier than taxpayer. 



Address 



..Data.. 



156 



INDIVIDUAL/ 1965 . FORMS AND INSTRUCTIONS 



PART I. Exemptions Complete only for dependents claimed on line 3b, page 1 



Form 1040 1965 Page 2 



(a)NAME(lf more space isneeded attach schedule) 



1 _ 

2 

3 Total number of dependents listed above. Enter here and on page 1, line 3b . 



(b) Relationship 



(c) Months lived in your 
home If born or died dur- 
ing year write "B" or "0" 



(d) Old depend- 
ent have income 
ol SSOOor more? 



(e) Amount YOU furnished 
for dependent's support, 
l( 100% write "ALL" 



(f) Amount furnished 
by OTHERS includ- 
ing dependent. 



> ► ► ► 



PART II. Income from all sources other than wages, 
salaries, etc. 

Dividends and Other Distributions 

A Gross amount 

B Nontaxable and capital gain distributions.. 
C Subtract item B from Item A... f^'^^^o'Igh' id ''"" 



Explanation of C (Write (H). (W), U), for stock held by husband, wife, or jointly) 
la Qualifying dividends (name of payer) 



Total qualifying 
lb SubtractSlOO.Ifjointreturnseeinstructlons 

Ic Balance (but not less than zero) 

Id Nonqualifying dividends (name of payer) 



Total nonqualifying 
2 Total dividends (add lines Ic and Id)^ ^ ^ ^ 



3 Interest (name of payer).. 



Total interest income ► » ► ► 



4 Pensions and annuities, rents and royalties, 
partnerships, &estatesortrusts(ScheduleB) 

5 Business income (Schedule C) ^ 

6 Sale or exchange of property (Schedule D) .. . 

7 Farm Income (Schedule F) ^ 

8 Other sources (state nature) _ 



Total other sources ► ► ► ► 



9 Add lines 2 through 8. Enter here and on 

page 1 line 6, ► ^ >- ^ 



PART III. Adjustments 

1 "Sick pay" if included in line 5, page 1 (attach 
Form 2440 or other required statement) 



2 Moving expenses (attach Form 3903).. 

3 Employee business expense (attach 

Form 2106 or other statement).. 

4 Payments by self-employed persons to 
retirement plans, etc. (attach Form 2950SE) 

5 Total adjustments (lines 1 through 4). 
Enter here and on page 1, line 8 



EXPENSE ACCOUNT INFORMATION— If you had an expense 
allowance or charged expenses to your employer, check here □ 
and see page 7 of instructions. 



PART IV. Itemized deductions-Useoniyifyoudonotus 

tax table or standard deduction. 

Medical and dental expense.— Attach itemized list. Do not enter 
any expense compensated by insurance or otherwise. 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 Enter excess, if any, of medicine and drugs 
over 1% of line 9, page 1 (See note above) 



2 Other medical, dental expenses (include 
hospital insurance premiums) 

3 Total (add lines 1 and 2) 

4 Enter 3% of line 9, page 1 iSee note above) 

5 Subtract line 4 from line 3; see page 8 of 
instructions for maximum limitation > 



Contributions.- 

(itemize) 



-Cash — including checks, money orders, etc. 



1 Total cash contributions.. 



2 Other than cash (see instructions for requir- 
ed statement). Enter total of such items here 

3 Total contributions (add lines 1 and 2— see 
instructions for limitations) ^ ► ► ► 



Taxes.— Real estate. $ 

State and local gasoline $ 

General sales $ 

State and local income $. 

Personal property $ 

Total taxes ► ► ^ ^ 



Interest expense.— Home mortgage $.. 

Other (itemize) 



Total interest expense ^ ^ ^ ^ | 



other deductions. — (see page 9 of instructions). 



Total other deductions ^ ^ ^ ^ 



TOTAL DEDUCTIONS (for page 1, line 11a) ^ 



PARTV. Credits 

1 Retirement income credit (Schedule B) 

2 Investment credit (Form 3468) 

3 Foreign tax credit (Form 1116) 

4 Tax-free covenant bonds credit 

5 Total credits (add lines 1 through 4). Enter 
here and on page 1, line 13 



irttit U.S. GOVERNMENT PRINTING OFFICE : 1965— O-780-837 



INDIVIDUAL/1965 . FORMS AND INSTRUCTIONS 



157 



SCHEDULE B 
(Form 1040) 

U.S. Tfeasury Depatlment 
Internal Revenue Service 



SUPPLEMENTAL SCHEDULE OF INCOME 
AND RETIREMENT INCOME CREDIT 

(From pensions and annuities, rents and royalties, partnerships, and estates or trusts) 

Attach this schedule to your income tax return, Foim 1040 



1965 



Name and address as shown on page 1 of Form 1040 



Part I.— PENSION AND ANNUITY INCOME 

A. — General Rule (if you did not contribute to ttie cost of the pension or annuity, enter the total amount received on line 6 and omit lines 1 through 5.) 



AtHOUNT 



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 Rule — Where your employer has contributed part of the cost and your own contribution will be recovered tax-free within 3 years. 

It your cost was fully recovered in prior years, enter the total amount received on line 5 and omit lines 1 through 4. 



1 . Cost of annuity (amounts you paid) • . 

2. Cost received tax-free in past years. . 

3. Remoinder of cost (line 1 less line 2) . 



4. Amount received tliis year 



5. Taxable portion (excess, if any, of line 4 over line 3) . 



Part II.— RENT AND ROYALTY INCOME 



1. Kind and location of properly 
(Identify whether renter royalty) 



Z Total amount of rents 3. Depreciation (explain 
or royalties in Part IV) or deplelior) 



4 Repairs (attach 
itemized list) 



1. Totals 

2. Net income (or loss) from rents and royalties (column 2 less sum of columns 3, 4, and 5) ■ 



5. Other expenses 
(attach itemized list) 



Part III— INCOME OR LOSSES FROM PARTNERSHIPS AND ESTATES OR TRUSTS 



1. Partnetsfiips (name, address, and nature of income) - 



2. Estates or trusts (name and address) - 



Totol of Ports I, II, and III (bnter tiere ond on page 2, Port II, line 4, Form 1040). 



Part IV.— SCHEDULE FOR DEPRECIATION CLAIMED IN PART II ABOVE— This schedule is cJesigned for taxpayers using the allemative guide- 
lines and administrative procedures described in Revenue Procedure 62-21 as well as for those taxpayers who wish to continue using procedures authoriied 
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 


2, Cost Of other basis 
at beginning of year 


3. Asset additions 
in year (amount) 


4. Asset retirements 
in year (amount) 

(applicable only to 
Rev. Proc- 62-21) 


5 Depreciation 

allowed or allowable 

m prior years 


6. Method 
ot 

computing 
depreciation 


7. Class life 

--OR 

Rate (%> 
or life 


8. Depreciation ^^^ 
for this year ^^J| 


Description of property 


Cost or other basis 


Date acquired 


1. Total additional first-year depreciation (do not include in it( 


























































































































































Total cost or other basis. . . 
2. Total depreciation .... 


1 



























158 



INDIVIDUAL/ 1965 • FORMS AND INSTRUCTIONS 



Schedule B (Form 1040) 1965 



Page 2 



Part v.— RETIREMENT INCOME CREDIT 
A. — General Rule 



If separate return, use column B only. If joint return, use column A (or wife and column B for husband > 


A 


B 


Did you receive earned income in excess of $600 in eacfi of any 10 calendar years before 1965? (Widows 


DYes DNo 


DYes DNo 






If answer above is "Yes" in either column, furnish all information below in that column. 
1 . Retirement income for taxable year: 

(a) For taxpayers under 65 years of age: 

Enter only income received from pensions and annuities under public retirement 
systems (e.g. Fed., Stale Govts., etc.) included on page 1, line 9, Form 1040 










(b) For taxpayers 65 years of age or older: 

Enter total of pensions and annuities, interest, and dividends included on page 1, line 
9, Form 1 040, and gross rents included in Part II, column 2 of this schedule 











2. Maximum amount of retirement income for credit computation 

3. Deduct: 

(a) Amounts received as pensions or annuities under the Social Security Act, the Rail 
road Retirement Acts, and certain other exclusions from gross income 

(b) Earned income received (Does not apply to persons 72 years of ase 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: 

if $1 ,200 or less, enter zero i 

if over $1 ,200 bul not over $1 ,700, enter '/a of amount over $1 ,200; or 
if over $1 ,700, enter excess over $1 ,450 J 

4. Total of lines 3(a) and 3(b) 

5. Balance (line 2 minus line 4) 

6. Line 5 or line 1, whichever is smaller 

7. (a) Total (add amounts on line 6, columns A and B) 

If line 7(o) is lesi fhan $2,286 and fhis is a joint return and both husband and wife are age 65 or over, 
complete the Alternative Computation in B bc/ow which may result in a larger credit, 

(b) Amount from line 7 of part B below, if applicable 

8. Tentative credit. Enter 15% of line 7(a) or 15% of line 7(b), whichever is greater 

LIMITATION ON RETIRtMENT INCOME CREDIT 

9. Amount of tax shown on page 1, line 12, Form 1040 

10. Less; Total of any amounts shown on page 2, Part V, lines 3 and 4, Form 1040 

11. Subtract line 10 from line 9 

12. Credit. Enter here and on page 2, Part V, line 1, Form 1040, the amount on line 11 or line 8, whichever 
is smaller 



1,524 



GO 



1,524:00 



B. — Allernative Computation (after csmplellng lines 1 Ihrougti 7(a) above) 



This method 
available if: 



a. You are married and nling a joint return; 

b. Both husband and wife are 65 or over, AND 

c. Either one, or both, received earned income in excess of S600 in each of any 10 calendar years before 1S65. 



B-HUSBAND 



Furnish the information called for below lor both husl)3nd and wile even if only one answered "Yes" in column A or B above. 

1. Retirement income of both husband and wife from pensions and annuities, interest, and dividends included 
on page 1, line 9, Form 1040, and gross rents included in Part II, column 2 of this schedule 

2. Maximum amount of retirement income for credit computation 

3. Deduct: 

(a) Amounts received as pensions or annuities under the Social 
Security Act, the Railroad Retirement Acts, and certain other 
exclusions from gross income 

(b) Earned income received (Does not apply to persons 72 years 
of age or over): 

if $1,200 or less, enter zero 

if over $1 ,200 but not over $1 ,700 enter Vz of 

amount over $1,200; or 
if over $1 ,700, enter excess over $1 ,450 

4. Total of lines 3(a) and 3(b) 

5. Total (add amounts on line 4, columns A and B) 

6. Balance (subtract line 5 from line 2) 

7. Enter here and on lire 7(b) of part A above, the amount on line 6 or line 1, whichever is smaller . 



2,286 



00 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



159 



A Special Message for Taxpayers T ^f^.j^fl^ ^ ^ 

rv vear more than 60 million individuals demon- A. tl/'^y I Lv ij I' 1/ \J 1 1^<0 

forPreparing 
Your 
Federal 
Income Tax 
Return 
Form 1040 
for 1965 



Every year more than 60 million individuals demon- 
strate their faith in America by filing income tax returns. 
The season has rolled around again and we are sending 
you this package of forms and instructions to help you do 
this. 

There have been no basic changes in the law and there- 
fore you will find few differences from last year's forms. 
One exception is that the recent "medicare" legislation 
added physicians to all of the other business and pro- 
fessional people who pay a "self-employment" tax along 
with their income tax, in order to qualify for social 
security benefits. 

We have tried to make this year's form easier to read 
and more attractive by using more modem type and 
arrangement. Also, we have rearranged the tax tables 
in the instructions to make it easier for you to find the 
correct tax. 

Our automatic data processing system has continued 
its steady progress and this year more returns will be 
processed electronically than ever before. This system 
promises more uniform application of our tax laws. 

More improvements also have been made in the use of 
information from payers of dividends, interest, and 
other income so as to lessen mistakes in reporting such 
items. It has been very gratifying to see how much 
improvement has been made by citizens as they have 
become better acquainted with these responsibilities. 
Other points that need your special attention are: 

NAME APTO ADDRESS— If your return form is not 
preaddressed, be sure you enter your name and address 
correctly. 

COPY YOUR SOCIAL SECURITY NUMBER ex- 
actly as it appears on your account card. 

BE SURE TO FILL OUT EACH ITEM on the form 
which applies to you. Please be accurate and follow 
the instructions. 

ATTACH FORMS W-2 to your return. If not avail- 
able, please explain. 

BE SURE TO SIGN YOUR RETURN. 

BE SURE TO FILE EARLY— before the April 15 
deadline. A hastily prepared return may have errors. 

We appreciate your efforts toward good compliance 
and we are proud of this Nation's record in this area. 
If you have any questions, please write or call your 
nearest district office. 




INTERNAL 
REVENUE 
SERVICE 




Commissioner of Internal Revenue 



INSTRUCTIONS FORM 1040 (1965) 



160 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 




IMPORTANT NEW FEATURES 



For 1965. — State sales tax tables showing acceptable levels 
of deductible sales tax are provided on pages 15, 16, and 17. 
State gasoline tax rates are also listed on page 9. 

Information relating to the pay exclusion for Servicemen 
in Vietnam is contained on page 3 of these instructions. 

For 1966. — The amount of wages subject to FICA (social 
security) tax is increased from $4,800 to $6,600 beginning 
in January 1966. The increase in FICA (social security) 
tax, to provide for hospital coverage arid other benefits will 
be effective January 1, 1966. 

The maximum amount of self-employment income has 
been increased from $4,800 to $6,600 for years ending after 
December 31, 1%5. Appropriate changes should be made 
to Schedule C-3 and Schedule F-1 by self-employed indi- 
viduals whose taxable year ends after December 31, 1965 
and before December 31, 1%6. 



In general, cash tips received by an employee on and 
after January 1, 1966, amounting to $20 or more in a month 
must be reported to the employer on a monthly basis. Such 
tips are considered wages and are subject to employee FICA 
(social security) tax at 4.2 percent and to income tax 
withholding. 

Since Federal tax on gasoline used after June 30, 1965, on 
a farm and for other nonhighway purposes will now be 
allowed as a credit against tax on your income tax return 
for taxable years beginning after June 30, 1965, rather than 
refunded as heretofore, such anticipated amounts may be 
taken into consideration in making your 1966 income tax 
estimate. Federal tax on lubricating oil used after December 
31, 1965, for any purpose other than in a highway motor 
vehicle, may also be claimed in the same manner. 



I 



Individuals have two return forms to 
choose from, Form 1040 and card form, 
Form 1040A. Form 1040 is limited to 
a single sheet. Supporting schedules 
may be attached according to the indi- 
vidual needs of each taxpayer. 

Generally, if your income was en- 
tirely from salary, wages, interest, divi- 
dends, and sources other than those for 
which schedules (B, G, D, and F) are 



HOW TO USE FORM 1040 

required as prescribed below, you will 
need only Form 1040. You can use it 
whether you take the standard deduc- 
tion or itemize deductions. 

If you have income from sources listed 
below, complete and attach one or more 
of the following forms: 

Schedule B for income from pensions, 
annuities, rents, royalties, partner- 
ships, estates, trusts, etc.; 



Schedule C for income from a fierson- 
ally owned business; 

Schedule D for income from the sale 
or exchange of property; and 

Schedule F for income from farming. 

These schedules as well as other sup- 
porting schedules described in these in- 
structions may be obtained 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 punch card, if: 

1 . Your income was less th an $ 1 0,000, 
AND 

2. It consisted of wages subject to 
withholding tax and not more than 
$200 total of other wages, interest, and 
dividends, AND 

3. Instead of itemizing deductions, 
you wish to use the tax table or to take 
the standard deduction which is gen- 
erally the higher of: 



(a) the 10-percent standard deduc- 
tion — about 10 p)ercent of your 
income, or 

(b) the minimum standard deduc- 
tion — an amount equal to $200 
($100 if married and filing sepa- 
rate return) plus $100 for each 
exemption claimed in item 15 on 
the back of your Form 1040 A. 
Example: Husband and wife fil- 
ing joint return claiming 4 
dependent children. Minimum 



standard deduction is $800 
($200 plus $100 for each of 6 
exemptions) . 

The instructions for Form 1040A pro- 
vide 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 p>ost oflSces. 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



161 



GENERAL INSTRUCTIONS 



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 1965 
must file; if 65 or over, $1,200 or more. 

A person with income of less than 
these amounts should file a return to get 
a refund if tax was withheld. Generally, 
a married person with income less than 
her (his) own personal exemption will get 
the smaller tax or larger refund by filing 
a joint return with husband or wife. 
WHEN AND WHERE TO FILE 

Please file as early as possible. You 
must file not later than April 15. Mail 
your return to the "District Director of 
Internal Revenue." For addresses of 
District Directors' OflSces see page 10. 
U.S. citizens abroad who have no legal 
residence or place of business in the 
United States should file with Director 
of International Operations, Internal 
Revenue Service, Washington, D.C., 
20225. 

Earned Income From Sources Outside the 

United States. — To determine whether 
an income tax return must be filed, in- 
come must be computed without regard 
to the exclusion provided for income 



Social Security Administration. File forms may be obtained from any Inter- 
the application early to make certain nal Revenue Service office, and also at 
you receive your card before April 15, most banks and some post oflBces. 
the deadline for filing your return. If 
you file an application but do not receive 
your card by that date — file your return 
and enter "Applied for" in the space 
provided for the number. 
MEMBERS OF ARMED FORCES 

A member of the Armed Forces 
should give his name, social security 
number, permanent home address and 
serial number. 

An enlisted man may exclude all serv- 
ice compensation for each month for 
which he served in a combat zone and 
each month for which he was hospital- 
ized as a result of such service. For 
this purpose service for any part of a 
month is considered a full month. A 
commissioned officer may exclude up 
to $200 a month of such compensation. 
Forms W-2 issued for 1965 by the 
Armed Forces early in 1965 wiU, in most 
cases, include combat pay. Forms W-2 
issued after that time should not include 
these payments. If there is any doubt 
as to whether the amount shown on 



HOW TO PAY 

The balance of tax shown to be due 
on page 1, line 18, Form 1040 must be 
paid in full with your return if it 
amounts to $1.00 or more. Make 
checks or money orders payable to "In- 
ternal Revenue Service." 
ROUNDING OFF TO WHOLE DOLLARS 

The money items on your return and 
schedules may be shown in whole dol- 
lars. This means that you eliminate any 
amount less than 50 cents, and increase 
any amount from 50 cents through 99 
cents to the next higher dollar. 
ATTACHMENTS TO THE RETURN 

Attachments may be used if the lines 
on the form schedules are not sufficient 
for your needs. The attachment must 
contain all required information, follow 
the format of the official schedules and 
must be attached to the return in the 
same sequence as the schedules appear 
on the official forms. If an attachment 
is used in place of a schedule having a 
summary line on page 1 or 2 of Form 
1040, the total must be entered on the 



earned from sources outside the United your Form W-2 mcludes the nonUx- ^^^^^ i^^ ^n page 1 or 2, but need 



States. If you received such income and 
believe it is excludable for income tax 
purposes, attach Form 2555 to your 
return. 

Social Security Numbers. — Be sure to 
enter your number in the space pro- 
vided, exactly as shown on your card. 
If you need a number, file application 
Form SS-5 with the local office of the 



able amount, contact the pay office 
which issued the form. If you are re- 
porting less income on page 1, line 5, 
Form 1040, than is shown on your Form 
W-2, attach a statement to your return 
showing how the exclusion was figured. 
WHERE TO GET FORMS 

As far as practical, the forms are 
mailed directly to taxpayers. Additional 

MARRIED PERSONS-^OINT OR SEPARATE RETURNS 



not be entered on the official schedule. 
The above does not apply to Sched- 
ules C-3 and F-1 (self-employment 
tax) which the Service separates from 
the returns and transmits to the Social 
Security Administration for the record- 
ing of information in benefit accounts, 
or to any tax computation portion of a 
form or schedule. 



Advantages of a Joint Return.— Gener- 
ally it is advantageous for a married 
couple to file a joint return. There are 
benefits in figuring the tax on a joint re- 
turn, which often result in a lower tax 
than would result from separate returns. 

How To Prepare a Joint Return.— You 
must include all income, exemptions and 
deductions of both husband and wife. 
In the return heading, list both names 
including middle initials (for example: 
"John F. and Mary L. Doe"). Both 
must sign the return. 

A husband and wife may file a joint 
return even though one of them had no 
income. A joint return may not be filed 
if either husband or wife was a nonresi- 
dent alien at any time during the tax- 
able year. 

When a joint return is filed, the cou- 
ple assimaes full legal responsibility for 
the entire tax, and if one faUs to pay, 
the other must pay it. 

How To Prepare a Separate Return. — Sep- 
arate returns may be filed by husband 
and wife where each has income of his 



own. In such case each should report 
his or her own income, exemptions and 
deductions in separate returns. Only 
the name of the filer should be entered 
in the name and address area of the re- 
turn. Check the box "Married filing 
separately," page 1, line Ic of the return 
and give the first name and social secu- 
rity number of your husband or wife in 
the space provided. When filing sepa- 
rate returns, the husband and wife 
should each claim the allowable deduc- 
tions paid with his or her own funds. 
(In community property States, deduc- 
tions resulting from payments made out 
of funds belonging jointly to husband 
and wife may be divided half and half.) 
If one itemizes and claims actual de- 
ductions then both must do so. If one 
uses the 10 percent standard deduction 
(instead of the minimum standard de- 
duction — page 1, line 11a (2), Form 



having income in the name and address 
area. Check the box "Married filing 
separately," page 1, line Ic of the re- 
turn and do not enter your wife's (hus- 
band's) first name or social security 
number. To claim the exemption for 
your wnfe or husband check the boxes 
provided on page 1, line 2. 

Changes in Marital Status. — If you are 

married at the end of your taxable year, 
you are considered married for the en- 
tire year. If you are divorced or legally 
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 provided you 
have not remarried before the end of the 
year. If an executor or administrator 



1040) , then the other may not use the has been appointed, the return should be 

minimum standard deduction. filed by both you and the executor or 

A separate return may also be filed administrator. If no executor or ad- 

where only the husband or wife had in- ministrator has been appointed, you inay 

come. Enter only the name of the one file the return. Indicate you are filing 



162 



INDIVIDUAL/ 1965 • FORMS AND INSTRUCTIONS 



GENERAL INSTRUCTIONS— Continued 



as a surviving husband or wife in the 
signature area of the return. If a re- 
fund is due, attach Form 1310, State- 



Unmarried Head of Household.— The law 
provides special tax rates for any indi- 
vidual who qualifies as a "Head of 
Household." Only the following per- 
sons may qualify: (a) one who is un- 
married (or legally separated) at the 
end of the taxable year, or (b) one who 
is married at the end of the year to an 
individual who was a nonresident alien 
at any time during the taxable year. In 
addition, you must have furnished over 
half of the cost of maintaining as your 
home a household which during the en- 
tire year, except for temporary absence, 
was occupied as the principal place of 
abode and as a member of such house- 



ment of Claimant to Refund Due on 
Behalf of Deceased Taxpayer. You 
may also- be entitled to the benefits of 

SPECIAL COMPUTATIONS 

than your unmarried child or stepchild 
(see list in upper left comer of page 
5) for whom you are entided to a de- 
duction for an exemption, unless the de- 
duction arises from a multiple support 
agreement, or (2) your unmarried 
child, grandchild, or stepchild, even 
though such child is not a dependent. 

The home you maintain for your 
father and mother need not be your 
residence. 

See head of household rates on page 
11. 

Widows and Widowers. — Under certain 
conditions a taxpayer whose husband 



a joint return for the 2 years following 
the death of your husband or wife. See 
"Widows and Widowers," below. 



(or wife) has died during either of her 
two preceding taxable years may com- 
pute her tax by including only her in- 
come, exemptions, and deductions, but 
otherwise computing the tax as if a joint 
return were being filed. However, the 
exemption for the decedent may be 
claimed only for the year of death. 

The conditions are that the ta.xpayer 
(a) must not have remarried, (b) must 
maintain as her home a household 
which is the principal place of abode of 
her child or stepchild for whom she is 
enUtled to a deduction for an exemp- 
tion, and (c) must have been entitled to 
file a joint return with her husband (or 
wife) for the year of death. 



hold by (1) any related person other 

HOW TO REPORT YOUR INCOME 

All income in whatever form received which is not specifically exempt must be included in 
your income tax return, even though it may be offset by deductions. Examples are given below: 
Examples of Income Which Must Be Reported 



Profits from sales or exchanges of real estate, 
securities, or other property. 

Industrial, civil service and other pensions, 
annuities, endowments. 

Rents and royalties from property, patents, 

copyrights. 
Your share of estate or trust income. 
Examples of Income Which Should Not Be Reported 

Disability retirement payments and other ben- Workmen's compensation, insurance, dam- Railroad Retirement Act benefits. 

efits paid by the Veterans Administration. ages, etc., for injury or sickness. Gifts, inheritances, bequests. 

Dividends on veterans' insurance. Interest on State and municipal bonds. 

Life insurance proceeds upon death. Federal Social Security benefits. 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040 



Wages, salaries, bonuses, commissions, fees, 

tips, and gratuities. 
Dividends. 

Interest on tax refunds. 
Interest on bank deposits, bonds, notes. 
Interest on U.S. Savings bonds. 
Profits from business or profession. 
Your share of partnership profits. 



Employer supplemental unemployment bene- 
fits. 

Alimony, separate maintenance or support 
payments received from (and deductible 
by) your husband (or wife). 

Prizes and awards (such as items received 
from radio and TV shows, contests, raffles, 
etc.). 



Exemptions ($600 for Each Allowable Ex- 
emption) 

Line 2— YOU AND WIFE 

For You. — You, as the taxpayer, are 
always entitled to at least one exemp- 
tion. 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 ex- 
emptions. Be sure to check the appro- 
priate boxes. Age and blindness are de- 
termined as of December 31, 1965. 
Your age is determined on the day be- 
fore your actual birthday and, thus, if 
your 65th birthday was on January 1, 
1966, you get the additional exemption 
for age on your return for 1965. 

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 was not the dependent of another 
taxpayer. You are not entitled to an 
exemption for your wife on your return 
if she files a separate return for any rea- 
son (for example, to obtain a refund of 



tax withheld where her income is less 
than $600). Othenvise, your wife's ex- 
emptions 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 
husband died during 1965, 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 qualified phy- 
sician or a registered optometrist that 
( 1 ) central visual acuity did not exceed 
20/200 in the better eye with correcting 
lenses, or (2) that the widest diameter 
of the visual field subtends an angle no 
greater than 20°. 

Line 3— CHILDREN. OTHER DEPENDENTS 

Enter on line 3a the first names and 
the total number of your dependent chO- 
dren who lived with you during 1965. 

Enter on line 3b the total number of 
dependents from page 2, Part I, line 3 of 
your return. 



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 ap- 
ply), 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 of support on page 5), 
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, and 

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 : 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



163 



INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



ChUd* 


Stepbrother Son-in-law 


Stepchild 


Stepsister Daughter-in-law 


Mother 


Stepmother The following if 


Father 


Stepfather related by blood: 


Grand- 


Mother-in-law Uncle 


parent 


Father-in-law Aunt 


Brother 


Brother-in-law Nephew 


Sister 


Sister-in-law Niece 


Grandchild 





•Includes a child who is a member of your 
household if placed with you by an author- 
ized placement agency for legal adoption. 

Definition of Support. — Support in- 
cludes food, shelter, clothing, medical 
and dental care, education, and the like. 
Generally, the amount of an item of sup- 
port will be the amount of expense in- 
curred by the one furnishing such item. 
If the item of support furnished by an 
individual is in the fonn of property or 
lodging, it will be necessary to measure 
the amount of such item of support in 
terms of its fair market value. In com- 
puting the amount of support 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 your child 
who is a student, you may disregard 
amoimts received by him as scholar- 
ships. 

Definition of Student. — The law de- 
fines a student as an individual who, 
during each of 5 calendar months during 
the year, is (a) a full-time student at an 
educational institution or (b) pursuing 
a full-time course of institutional on- 
farm training under the supervision 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 has income of $600 or 



over and is under 19, or is a student, he 
must file an income tax return, report 
the income, and claim his exemption. 
If you provide over half of your child's 
support and meet the other qualifica- 
tions for claiming a dependent, you may 
also claim the exemption on your return. 

Birtti or Death of Dependent. — You can 

claim a full $600 exemption for a de- 
pendent who was born or died during 
the year if the tests for claiming an ex- 
emption for such dependent are met for 
the part of the year during which 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 tha individ- 
ual ; and 

(b) Each of them, had he contrib- 
uted over half of the support, would 
have been entitled to claim the individ- 
ual 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 supjx)rt makes a declaration 
that he will not claim the individual as 
a dependent for the year. The decla- 
rations must be filed with the return of 
the person claiming the exemption. 
Form 2120, Multiple Supjxjrt Declara- 
tion, is available at any Internal Reve- 
nue Service office. 



lib« 5— wages, salaries, tips, etc 

Report the full amount of your wages, 
salaries, fees, commissions, tips, bonuses, 
and other payments for your personal 
services even though taxes and other 
amounts have been withheld by your 
employer. If an amoimt appears on 
Form W-2 in the box captioned "Other 
comjjensation paid in 1965," add this 
amount to the amount shown in the box 
captioned "Wages paid subject to with- 
holding in 1965" and include the total 
with other payments reported on this 
line. Also include wages for which you 
did not receive a Form W-2. See page 
7 for treatment of reimbursed employee 
business expenses. 

If your employer furnishes you a 
statement showing that a portion of the 
cost of group term life insurance is tax- 
able to you, include the taxable amount 
with other payments reported on this 
Une. 

All income regardless of where earned 
must be reported on one Federal tax 
return. 

Payment in Merchandise, etc.— if you are 

paid in whole or in part in merchandise, 
services, stock, or other things of value, 
determine the fair market value of such 
items and include it in your wages. 

Meals and Living Quarters.— Employees 

who, as a matter of choice, receive meals 
and lodging from their employers, 
whether or not designated wages, must 
include the fair market value in income. 
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. 



TAX— CREDITS— PAYMENTS— BALANCE DUE OR REFUND 



FIGURING YOUR TAX 

Line 10. — The Tax Tables are pro- 
vided by law and save you the trouble 
of itemizing deductions and computing 
your tax. The tables allow $60O for 
each exemption claimed on your return 
and also provide for the standard 
deduction. 

Line 11. — The tax rate schedules on 
page 1 1 are to be used to figure your tax. 
Be sure to use the right schediile. See 
page 4 for special computations. 

Line 12. — Tax. — If your income has 
increased substantially this year, it may 
be to your advantage to figure your tax 
under the "averaging method." Ob- 
tain Schedule G from any Internal 
Revenue Service office for full details. 

Line 14. — income Tax. — Include any 
tax from Recomputing Prior Year In- 
vestment Credit due to early disposition 
of such property. Also show the amoimt 



separately and v^ite "Inv. Cr." t j left of 
the entry. Attach computation. 

Line 17a.— Payments.— Include any 

amounts from the following sources on 
this line. 

income Tax Withheld.— As reflected on 
the Forms W-2 which you received from 
your employers. 

Two or More Employers. — If more than 

$174 of Social Security (F.I.C.A.) em- 
ployees tax was withheld during 1965 
because either you or your wife received 
wages from more than one employer, 
the excess should be claimed as a credit 
against income tax. Include any excess 
of Social Security tax withheld over 
$174. Also show the amount sepa- 
rately and write "F.I.C.A." to left of 
the entry. If a joint return, do not add 
the Social Security tax withheld from 
both husband and wife to figure the 



excess over $174; compute the credit 
separately. 

Credit for Taxes Paid by Regulated invest- 
ment Companies. — If you are entitled to a 
credit for taxes paid by a regulated in- 
vestment company on undistributed cap- 
ital gains, include the credit on this line 
and write "Reg. Inv." to left of the 
entry. To substantiate the credit 
claimed attach Copy B of Form 2439. 

Line 17c. — If the total amoimt shown 
on this line is substantially less than the 
amount of tax shown on line 14, you 
may be liable for the additional charge 
imposed by law for underpayment of 
estimated tax. This charge is manda- 
tory unless the taxpayer qualifies for re- 
lief under one of the specific exceptions 
provided by law. Details of this addi- 
tional charge, and exceptions to it are 
printed on Form 104O-ES and Form 
2210. If you beUeve one of the excep- 



164 



INDIVIDUAL/1965 . FORMS AND INSTRUCTIONS 



INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



tions applies, attach a statement or Form 
2210 to your return. See paragraph 
below, headed "Declarations of Esti- 
mated Tax" for filing requirements. 

Lines 18 and 19.— Tax Due or Refund 

Under $1. — In order to facilitate the 
processing of collections and refunds, 
balances due of less than $1 need not be 
paid, and overpayments of less than $1 
will be refunded only upon separate 
application to your District Director. 

Line 20. — To properly claim the credit 
shown on line 20 file Form 1040-ES, 
Declaration of Estimated Income Tax 
for 1966, and enter this amount on line 
7 of the estimate form. 

Line 21. — Purchase of U.S. Savings 

Bonds. — If you are entitled to a refund, 
you may apply it to the purchase of Se- 
ries E United States Savings Bonds by 
checking the first box on line 21, page 1. 
You will be issued as many bonds as your 
refund will buy providing it does not 
leave a balance of less than $1 to be paid 



by check. The excess will automatically 
be refunded to you. If you make this 
election, do not check the second box on 
line 21. For example, if your refund is 
$40 you will receive a $50 face value 
bond and a check for $2.50. 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. 

Declarations Of Estimated Tax. — For many 

taxpayers the withholding tax on wages 
is not sufficient to keep them paid up on 
their income tax. In general, the law 
requires every citizen or resident of the 
United States to file a Declaration of 
Estimated Income Tax, Form 1040-ES, 
and to make quarterly payments in ad- 
vance of filing the annual income tax re- 
turn if his total exf}ected tax exceeds his 
withholding (if any) by $40 or more, 
and he: 

(a) can reasonably expect gross in- 
come exceeding — 

( 1 ) $ 1 0,000 for a head of a household 



or a widow or widower entitled to the 
special tax rate; 

(2) $5,000 for other single individ- 
uals; 

(3) $5,000 for a married individual 
not entitled to file a joint declaration; 

(4) $5,000 for a married individual 
entitled to file a joint declaration, and 
the combined income of both husband 
and wife can reasonably be expected to 
exceed $10,000; OR 

(b) can reasonably expect to receive 
more than $200 from sources other than 
wages subject to withholding. 

Farmers and fishermen may jx)stpone 
filing their 1966 declarations until Jan- 
uary 15, 1967. 

Additional Ciiarge for Underpayment of Esti- 
mated Tax. — Estimate your tax carefully. 
Avoid the difficulties of paying a large 
balance vidth your return; also the pros- 
pect of your being liable for the addi- 
tional charge imposed by law for under- 
payment of estimated tax when filing 
your 1966 income tax return. See 
instructions for line 17c. 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040 



Part II 



Line 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. 

Enter in item A, above line la, the 
gross amount of dividends and other 
distributions received by you as a share- 
holder, either directly or through a 
nominee or other intermediary. Do 
not include any amount paid to you as 
a distribution in liquidation. 

Enter in item B, above line la, the 
total of any capital gain dividends and 
nontaxable distributions included in 
item A. An example of this is an 
amount designated by a paying corpora- 
tion as a return of capital. 

Some payers, especially mutual funds 
and investment club partnerships, dis- 
tribute both an ordinary dividend and 
a capital gain at the same time; the 
check or notice will usually show them 
separately. You must report the divi- 
dend income portion on this line, and 
the capital gain pwrtion in Part I, line 
8 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 
up to $100 of dividends received from 
qualifying domestic corporations. 

If a joint return is filed and both hus- 



band and wife have dividend income, 
each one may exclude $100 of dividends 
received from qualifying coiporations, 
but one may not use any portion of the 
$100 exclusion not used by the other. 
For example, if the husband had $300 
in dividends, and the wife had $20, only 
$120 may be excluded on a joint return. 

Use this line 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. If you receive divi- 
dends through a nominee or other inter- 
mediary, list the name of such person. 
Dividends from mutual insurance com- 
panies which are a reduction of pre- 
miums are not to be included. So- 
called "dividends" paid on deposits or 
withdiawable accounts by the following . 
corporations are considered interest and 
.should be reported as interest in line 
3; mutual savings banks, cooperative 
banks, savings and loan associations and 
credit unions. 

If you received qualifying dividends 
through a fiduciary or partnership see 
paragraph for dividends received credit 
on page 10. 

Taxable dividends from the following 
corporations, which do not qualify for 
the dividends received exclusion should 
be reported on line Id: ^ ^ 

(a) foreign corporations, including 
your share from a controlled foreign cor- 
poration. 

(b) so-called exempt organizations 
(charitable, fraternal, etc.) and exempt 
farmers' coop>erative organizations. 



(c) regulated investment companies 
except to the extent designated by the 
company to be taken into account as a 
dividend for these purposes. 

(d) real estate investment trusts. 

(e) China Trade Act corporations. 

(f) corporations deriving 80 percent 
or more of their income from U.S. pos- 
sessions and 50 percent or more of their 
income from the active conduct of a 
business therein. 

Line 3— INTEKEST 

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. Interest on bonds, 
debentures, notes, savings 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 interest, but 
you need not report this interest until 
you cash the bond or until the year of 
final maturity, 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 continue 
to ref)ort the annual increase each year. 
Line S— OTHER SOURCES 

If you cannot find any specific place 
on your return (or related schedules) to 
list certain types of income, report it on 
line 8. Income reported on this line 
must be identified as to its source. Re- 
port here amounts received as alimony, 
separate maintenance, prizes and 

o»— 14— 7S880-1 



INDIVIDUAL/ 1965 • FORMS AND INSTRUCTIONS 



165 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



awards. Recoveries of bad debts and 
other items which reduced your tax in a 
prior year should also be reported here. 
A refund of State income tax should be 
entered here. The general rule is that a 
refimd of State income tax is income to 
the taxpayer if a deduction was taken in 
a prior year which resulted in a Federal 
tax benefit. Taxpayers using the cash 
basis report the refund in the year re- 
ceived; taxpayers using the accrual 
basis report when the claim is allowed 
(if no claim is filed, report when the 
taxing authority notifies you of the 
overpayment) . 

Net Operating Loss.— If, in 1965, your 

business or profession lost money instead 
of making a profit, if you had a casualty 
loss, or a loss from the sale or other 
disposition of depreciable property (or 
reaJ property) used in your trade or 
business, you can apply the losses against 
your 1965 income. If the losses exceed 
your income, the excess is a "net operat- 
ing loss" which generally may be used to 
offset your income for the 3 years prior 
to and the 5 years following this year. 
The loss must be carried back to the 
third prior year and any remaining bal- 
ance brought forward to each succeeding 
year. If a "carryback" entitles you to a 
refund of prior year taxes, ask the Dis- 
trict Director for Form 1045 to claim a 
quick refund. 

If you had a loss in a prior year which 
may be carried over to 1965, it should be 
reported on this line. Attach a state- 
ment showing the computation. 

Part III 
libc I— sick pay exclusion 

You may exclude from income 
amounts received under a wage continu- 
ation plan for the period during which 
you were absent from work on account 
of p>ersonal injuries or sickness. If both 
you and your employer contribute to the 
plan, any benefits attributable to your 
own contributions are excludable with- 
out limit, but there are certain limita- 
tions on the exclusion of the benefits 
attributable to your employer's contri- 
butions. 

To figure your sick pay exclusion you 
must first determine whether your "sick 
pay" was over 75 percent of your regu- 
lar weekly rate of pay. 

( / ) Over 75 percent — 

If you received over 75 percent of 
your weekly rate of wages for jjeriods 
of absence from work because of illness 
or injury, there is a 30-calendar day 
waiting period before you qualify for the 
exclusion. The waiting period applies 
even though you were injured or Hos- 
pitalized. The amount to be excluded 
thereafter is limited to a rate not to ex- 
ceed $100 a week. 

(2) 75 percent or less — 



If you received 75 percent or less of 
your weekly rate of wages, the waiting 
period is 7 calendar days, and the exclu- 
sion is limited to a rate not to exceed 
$75 a week. There is no exclusion for 
the waiting period regardless of whether 
you were sick or injured, unless you were 
hospitalized at least 1 day during the 
period of absence. After 30 calendar 
days the weekly rate of exclusion is in- 
creased to an amount not to exceed $ 100. 

Where the exclusion is limited to a 
weekly rate of $100 and the payments 
exceed this rate the exclusion is figured 
by multiplying the amount received by 
100 and dividing the result by the weekly 
rate of payment. 

Where the exclusion is limited to a 
weekly rate pf $75 and the payments 
exceed this rate the exclusion is figured 
by multiplying the amount received by 
75 and dividing the result by the weekly 
rate of payment. 

See Form 2440 for additional infor- 
mation. Attach this form or a statement 
showing your computation, and indicat- 
ing the period or periods of absence, 
regular weekly rate of pay, and whether 
hospitalized. 

The exclusion for periods of absence 
which began before 1964 should be 
computed under the 1963 rules. 
LIbc 2— moving expenses 

Except as noted below, employees, in- 
cluding new employees, can deduct 
moving exjienses (transportation of 
household goods and members ot the 
household, and meals and lodging 
while in transit). TTie deduction is 
allowed only if (a) the change in 
job location would have required at 
least 20 additional miles travel if the 
taxpayer had not moved to a new 
residence, or, (6) he had no former 
principal place of work, his new place 
of work is at least 20 mUes from his 
former residence, and (c) during the 
12-month period immediately follow- 
ing his arrival in the general location of 
his new principal place of work, the 
taxpayer is a full-time employee, in 
such general location, during at least 
39 wccrs 

See Form 3903 for fuU details. At- 
tach the form or a statement which 
includes the amount of your reimburse- 
ment and the amount of the deductible 
expenses. Enter any excess reimburse- 
ment on page 2, Part II, line 8 of your 
return and enter any excess expenses on 
page 2, Part III, line 2 of your return. 
However, if the reimbursement was in- 
cluded on Form W— 2 by your employer 
and the reimbursement is included on 
page 1, line 5, of your return, merely 
attach a list of your deductible expenses 
and enter the total on page 2, Part III, 
line 2. 



If the employer for whom you were 
already working paid your moving ex- 
penses to a new location and the reim- 
bursement equaled the exjjcnses, you 
should not report the reimbursement or 
the expenses. 

Line 3— EMPLOYEE BUSINESS EXPENSES 
AND EMPLOYER PAYMENTS 

Deductible Expenses and Excess Pay- 
ments. — You may deduct the expenses 
shown below to the extent they are not 
paid by your employer. If employer 
payments exceed the expenses, the ex- 
cess 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 connection 
with ybur duties as an employee. 

(2) Meals and lodging. — If you are 
temporarily away on business, at least 
overnight from the city, town, or other 
general area which constitutes your prin- 
cipal or regular business location. 

(3) Outside salesmen.-~-\i you are an 
"outside salesman," you may generally 
deduct other expenses which are ordi- 
nary and necessary in performing your 
duties, such as selling exjjenses, station- 
ery, and postage. An "outside salesman" 
is one who is engaged in full-time solici- 
tation of business for his employer away 
from the employer's place of business. 
It does not include a person whose prin- 
cipal activities consist of service and 
delivery as, for example, a milk driver- 
salesman. 

(4) Other business expenses. — If you 
itemize deductions on page 2, Part IV of 
your return, you may also deduct ( under 
the heading "Other deductions") busi- 
ness expenses other than those described 
above. Examples of such expenses are 
professional and union dues, and the cost 
of tools, materials, etc., not paid for by 
your employer. 

Additional Information. — If you claim a 

deduction for these employee business 
expenses you must submit the following 
information with your return. You may 
use Form 2106 for this purpose. 

( 1 ) The total of all amounts received 
from or charged to your employer for 
business expenses, 

(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 
must attach the information unless you 
were required to and did make an ade- 
quate accounting for your expenses to 
your employer. You have made the 
equivalent of an adequate accoimting, 
if you received an allowance not in ex- 
cess of $25 per diem in lieu of sub- 
sistence, or a mileage allowance not in 



166 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



excess of 15 cents per inile, and estab- 
lished time, place, and business purpose 
of the travel. 

If you operate your own automobile 
for business purposes, you may figure 
the cost of operating your automobile 
at a standard mileage rate of 10 cents 
per mile for the first 15,000 miles of 
business use and 7 cents per mile for 
such use in excess of 15,000 miles rather 
than deducting the actual expenses. 
Use of this method is optional on a yearly 
basis. Actual expenses include gasoline, 
oil, repairs, license tags, insurance and 
depreciation. 

This simplified method cannot be 
used if depreciation has been claimed 



using a method other than straight line 
(or where additional first-year depre- 
ciation has been claimed). 

Whether or not you are required to 
submit the additional information de- 
scribed above, check the box for expense 
accounts on page 2 of Form 1040. See 
"Note" below. 

Reporting Deductions and Excess Pay- 
ments. — The expenses and payments 
are to be reported as followfs: 

( 1 ) If the employer payments exceed 
the expenses, report the excess on page 
2, Part II, line 8. 

(2) If the expenses exceed the pay- 
ments, the excess expenses for travel and 
transportation, meals and lodging, and 



"Outside Salesman," may be deducted 
on page 2, Part III, line 3. If you 
itemize deductions the unreimbursed 
portion of Other business expenses may 
be deducted on page 2, Part IV, under 
"Other deductions" ; or 

(3) If the expenses equaled the pay- 
ments, no further entry is required on 
the form. 

Note: If, however, the reimbursement 
was included on Form W— 2 by your em- 
ployer and the reimbursement is in- 
cluded on page 1, line 5, of your return, 
attach a statement containing the infor- 
mation set forth under the caption "Ad- 
ditional Information" on page 7 and 
enter the total expense on page 2, Part 
III, line 3. 



used if depreciation has been claimed transportation, meals and lodging, and III, line 3. 

Part IV— ITEMIZED DEDUCTIONS — If you do not use Tax Table or Standard Deduction 

MEDICAL AND DENTAL EXPENSES must be reduced by 1 percent of line 9, joint return, or is a head of household 



MEDICAL AND DENTAL EXPENSES 

If you itemize deductions, you can de- 
duct, within the limits described below, 
the amounts you paid during the year 
(not compensated by hospital, health or 
accident insurance) for medical or 
dental expenses for yourself, your wife, 
or any dependent who received over half 
of his support from you whether or not 
the dependent had $600 or more income. 
List on the attachment the name and 
amount paid to each person or institu- 
tion. 

You can deduct amounts paid for the 
prevention, cure, correction, or treat- 
ment of a physical or mental defect or 
illness. If you pay someone for both 
nursing and domestic c'uties, you can 
deduct only the nursing cost. 

You can deduct amounts paid for 
transportation primarily for and essen- 
tial to medical care, but not for any 
other travel expense even if it benefits 
your health. Meals and lodging while 
you are away from home receiving med- 
ical 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 Limitatinns Set Forth Below, 

You CAN Deduct as Medical Expenses 

Payments To or Pot: 
Physicians, dentiats, nurses, and other pro- 
fessional practitioners 
Drugs or medicines 
Hospitals 

Transportation necessary to get medical care 
Eyeglasses, artificial teeth, medical or surgical 

appliances, braces, etc. 
X-ray examinations or treatment 
Premiums on hospital or medical insurance 
You CANNOT Deduct Payments For: 
Funeral expenses and cemetery plot 
Illegal operations or drugs 
Travel ordered or suggested by your doctor 

for rest or change 
Premiums on life insurance 
Cosmetics 

FIGURING THE DEDUCTION 
(A) General Rule: 

(1) Medicine and drugs.— The total 
amount paid for medicine and drugs 



must be reduced by 1 percent of line 9, 
page 1, Form 1040 for: (a) the tax- 
payer, wife, dependent parent (s), all of 
whom were under 65 years of age, and 
(b) all other dependents regardless of 
age. 

(2) Medical and dental expenses. — 
You can deduct that portion of your 
medical and dental expenses which ex- 
ceed 3 percent of line 9, page 1 , of Form 
1040 and which were paid for the 
persons described in (1) above. 
(B) Special Rule for Certain Persons 
65 or over: 

The unreimbursed portion of the 
medical and dental expenses including 
medicine and drugs are deductible in 
full for the following persons: 

( 1 ) The taxpayer and his wife if 
EITHER lis 65 years of age or over; 

(2) A dependent who is 65 or over 
and who is the mother or father of the 
taxpayer or his wife. 

If you have expenses imder both the 
General Rule and Special Ride, you 
may obtain Form 2948 from any In- 
ternal Revenue Service office to assist 
you. If, however, you have expenses 
only for those persons described in the 
Special Rule, attach an itemized list and 
enter the total amount in line 5 of the 
"Medical and dental expense" section, 
page 2, Part IV. 

Limitations. — The deduction for med- 
ical and dental expenses may not exceed 
$5,000 multiplied by the number of ex- 
emptions claimed on the return (other 
than the exemptions for age and blind- 
ness) . 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 ta.xpayer 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 qual- 
ify for an increased maximum limita- 
tion. Consult the nearest Internal 
Revenue Service oflSce for further in- 
formation. 
CONTRIBUTIONS 

If you itemize deductions, you can 
deduct gifts to ; 

( 1 ) religious, charitable, education- 
al, scientific or literary organizations, 
and organizations for the prevention of 
cruelty to children and animals, unless 
the organization is qperated for personal 
profit, or a substantial part of its activ- 
ities is the carrying on of propaganda 
or otherwise attempting to influence 
legislation ; and 

( 2 ) fraternal organizations if they are 
to be used for charitable, religious, etc., 
purposes ; and 

(3) veterans' organizations; and 

(4) govenmientkl agencies 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 participation in 
official civil defense activities. The law 
does not allow deductions for gifts to 
individuals, foreign organizations, or to 
other types of organizations. 

A contribution may be made in cash 
(checks, money orders, etc.) or property 
(not services). If in property, attach 
a description of the property, date of 
gift, and method of valuation 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. A special rule is provided to 
determine the amount deductible in the 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



167 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



case of a gift of depreciable property 
described in sections 1245 and 1250 of 
the Internal Revenue Code (see instruc- 
tions for Schedule D for definition of 
sections 1245 and 1250 property). 
Generally, a charitable deduction for a 
transfer of a future interest in tangible 
personal property is not allowed until 
the entire interest has been transferred. 
Generally, the deduction for contri- 
butions may not exceed 20 percent of 
line 9, page 1. An additional 10 per- 
cent is allowable for contributions to 
churches, a convention or association 
of churches, tax-exempt educational 
institutions, tax-exempt hospitals, cer- 
tain nqedical research organizations, 
certain college or university endowment 
associations; and organizations referred 
to in paragraphs (1) and (4), above. 
Attach computation. 

If your contributions exceed 30 per- 
cent of line 9, page 1, consult the nearest 
Internal Revenue Service office for a 
possible carryover deduction. 

If you support a student m your home 
under a written agreement wath a char- 
itable or educational institution, you may 
be entitled to deduct as a contribution 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, CARE 
United Funds and Community Chests 
Nonprofit schools and hospitals 
Veterans' organizations 
Boy Scouts, Girl Scouts, and other similar 

organizations 
Nonprofit organizations primarily engaged in 
conducting research or education for the 
alleviation and cure of diseases and disabili- 
ties such as cancer, cerebral palsy, cystic 
fibrosis, diseases of the heart, diabetes, 
hemophilia, mental illness and mental re- 
tardation, multiple sclerosis, muscular dys- 
trophy, poliomyelitis, tuberculosis, etc. 
You CANNOT Deduct Gifts To: 
Relatives, friends, other individuals 
Political organizations or candidates 
Social clubs 
Labor unions 
Chambers of commerce 
Propaganda organizations 

INTEREST 

If you itemize deductions, you can de- 
duct interest you paid on your personal 
debts, such as bank loans or home mort- 
gages. Interest paid on business debts 
should be reported in the separate sched- 
ule in which your business income is re- 
ported. Do not deduct interest paid on 
money borrowed to buy tax-exempt 
securities or single-premium life insur- 
ance. 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. 

If interest charges are not stated sepa- 
rately on installment purchases of per- 
sonal property (such as automobiles, 



televisions, etc.), you may deduct an 

amount equal to 6 percent of the average 

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: 

Indebtedness of another person, when you are 
not legally liable for payment of the interest 

A gambling debt or other nonenforceable ob- 
ligation 

A life insurance loan, if interest is added to 
the loan and you report on the cash basis 

TAXES 

If you itemize deductions, you can 
deduct general State or local retail sftles 
taxes if under the laws of the State they 
are imposed directly upon the consumer, 
or if they are imposed on the retailer (or 
wholesaler in case of gasoline taxes) and 
the amount of the tax is separately stated 
by the retailer. In certain cases you may 
also deduct State or local selective sales 
or excise taxes, even though not part of 
a general sales tax (or tax similar to a 
general sales tax) , if imposed at the gen- 
eral rate of that tax. 

If part or all of the cost of your 
automobile tags is based on the value 
of your automobile, then such amoiuit 
is deductible as personal property tax. 
If you had any other deductible tax 
which does not fit one of the five cate- 
gories shown, for example, "stock trans- 
fer tax," describe the tax and list amount 
in the space below "Personal property" 
and include amount in "Total taxes." 

Average general sales tax tables for 
many States are provided in these in- 
structions. In general, you cannot de- 
duct taxes assessed for pavements or 
other improvements, including front- 
foot benefits, which tend to increase the 
value of your property. 

You may figure the deduction for 
State gasoUne tax by multiplying the 
number of gallons by the applicable tax 
rates which follow : 
Alabama 7^ Kansas 5f 

Alaska 8< Kentucky 7( 

Arizona 6^, after Louisiana 7^ 

July 19, 7^ Maine 7< 

Arkansas 6.5^, after Maryland 7( 

June 9, 7.5if Massachusetts 5.5/, 

California 7^, except after May 12, 6.5/ 

8/ from March 31 Michigan 6/ 

to September I Minnesota 6/ 

Colorado 6/, after Mississippi 7/ 

July 31, 7/ Missouri 5/ 

Connecticut 6/ Montana 6/ 

Delaware 6/, after Nebraska 7/, after 

July 31, 7/ March 31. 7,5/ 

Dist. of Columbia 6/ Nevada 6< (Clark 
Florida 7/ and Washoe 

Georgia 6.5/ Counties 7/, after 

Hawaii 5/ (Hawaii July 31 ) 

County 8^) New Hampshire 7/ 

Idaho 6/ New Jersey 6/ 

Illinois 5/ New Mexico 6/ 

Indiana 6/ New York 6/ 

Iowa 6/, after North Carolina 7< 

June 30, 7/ North Dakota 6/ 



Ohio 7/ 

Oklahoma 6.58/ 
Oregon 6/ 
Pennsylvania 7/ 
Rhode Island 7/ 
South Carolina 7/ 
South Dakota 6/ 
Tennessee 7/ 



Texas 5/ 
Utah 6/ 
Vermont 6.5/ 
Virginia 7/ 
Washington 7.5/ 
West Virginia 7/ 
Wisconsin 6/ 
Wyoming 5/ 



Note: Above rates from information avail- 
able as of September 1. 

Deduct business Federal taxes, or any 

taxes paid in connection with a business 

or profession in Part II of Schedule B, or 

Schedule C or F. 

You CAN Deduct: 

Real estate taxes 

State and local gasoline taxes 

General sales taxes 

State and local income taxes 

Personal property taxes 

You CANNOT Deduct: 

Any Federal excise taxes on your personal 
expenditures, such as taxes on theater ad- 
missions, furs, jewelry, cosmetics, transpor- 
tation, telephone, gasoline, etc. 

Federal social security taxes 

Hunting licenses, dog licenses 

Auto inspection fees, tags, drivers licenses 

Water taxes 

Taxes paid by you for another person 

Alcoholic beverage, cigarette, and tobacco 
taxes 

Selective sales or excise taxes (such as those 
on admissions, room occupancy, etc.) even 
if they are separately stated or imposed on 
the purchaser, unless imposed at the same 
rate as the general sales tax 

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) or 
a husband whose wife is incapacitated or 
is institutionalized for at least 90 con- 
secutive days or a shorter period if she 
dies, may deduct expenses paid, not to 
exceed a total of $600, for one depend- 
ent, or not to exceed a total of $900 for 
two or more dependents for the care of: 

(a) dependent children under 13 years 

of age ; or 

(b) dependent persons (excluding hus- 

band 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. 

In the case of a woman who is mar- 
ried, the deduction is allowed if: 

(a) she files a separate return because 
she has been deserted by her husband, 
does not know, and did not know his 
whereabouts at any time during the year, 
and has applied 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 on page 
1, line 9, exceeds $6,000. This limita- 



168 



INDIVIDUAL/1965 . FORMS AND INSTRUCTIONS 



10 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



tion does not apply to expenses incurred 
while the husband is incapable of self- 
support because he is mentally or physi- . 
cally defective. 

In case of a husband whose wife is 
incapacitated the deduction is allowed if 
he fUes a joint return with his wife, in 
which case, the deduction is reduced by 
the amount (if any) by which their 
combined income on page 1, line 9, ex- 
ceeds $6,000. This limitation does not 
apply to expenses incurred while the 
wife is institutionalized if she is institu- 
tionalized for at least 90 consecutive 
days or a shorter period if she dies. 

Do not deduct any child care pay- 
ments to a person for whom you claim an 
exemption. 

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 statement set- 
ting forth all pertinent information. 

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, automobile 
accident, shipwreck, or other losses 
caused by natural forces limited to the 
amount in excess of $100 for each loss. 
Damage to your car by collision or acci- 
dent can be deducted if due merely to 
faulty driving but cannot be deducted 
if due to your willful act or viTllf ul negli- 
gence. 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 and the $100 limitation. 
Attach an explanation showing details 
of each casualty. 



You CAN Deduct Losses On: 

Property such as your home, clothing, or auto- 
mobile destroyed or damaged by iue 

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, gradual erosion or deteriora- 
tion 

Animals or plants damaged or destroyed by 
disease 

Expenses for Education. — These expenses 

may be deducted if primarily for: 

(a) Maintaining or improving skills 
required in your employment or other 
trade or business, or 

(b) Meeting the express requirements 
of your employer, or the requirements of 
applicable law or regulations, imposed as 
a condition to the retention of your 
salary, status, or employment. 

Expenses incurred for obtaining a new 
position, meeting minimum require- 
ments, a substantial advancement in 
position, or for personal purposes are not 
deductible. 

The rules for reporting deductible 
education expenses are the same as those 
shown on pages 7 and 8 for employee 
business expenses. 

Miscellaneous. — If you itemize deduc- 
tions, you can deduct several other types 
of expenses imder "Other deductions." 

If you work for wages or a salary, you 
can deduct yoiur ordinary and necessary 
employee business expenses which have 
not been claimed on page 2, Part III. 

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 
under a court decree, you can deduct 
these amounts. Periodic payments made 
under either (a) a written separation 



agreement entered into after August 16, 
1954, or (b) a decree for supjx)rt entered 
after March 1, 1954, are also deductible. 
Such payments must be included in the 
wife's income. You cannot deduct any 
voluntary payments not made vmder a 
court order or a written separation 
agreement, l;imp-sum settlements, or 
specific maintenance payments for sup- 
port of minor children. 

You may deduct gambling losses only 
to the extent of gambling winnings. 
You CAN Deduct Cost Of: 
Safety equipment, tools and supplies, used in 

your job 
Dues to unions or professional societies 
Business entertainment 
Fees to employment agencies 
You CANNOT Deduct Cost Of: 
Travel to and from work 
Entertaining friends 
Bribes and illegal payments 

Part V 
DIVIDENDS RECEIVED CREDIT 

Grenerally, the 2-percent dividends re- 
ceived credit is no longer applicable. 
However, you are entitled to the divi- 
dends received credit on qualifying divi- 
dends you received through a fiduciary 
or partnership which were paid to the 
fiduciary or partnership on or before 
December 31, 1964. This credit is the 
smallest of the following amounts (a) 
2 percent of such dividends included on 
page 2, Part II, line Ic, Form 1040; (b) 
tax shown on page 1, line 12, Form 
1040, less foreign tax credit; or (c) 2 
percent of taxable income. Taxable 
income means (a) if tax is computed, 
the amount shown on page 1, line lid, 
Form 1040, or (b) if tax table is used, 
the amount shown on page 1, line 9, 
Form 1040, less the standard deduction 
and the deduction for exemptions 
($600 multiplied by the number of ex- 
emptions claimed on page 1, line 4, 
Form 1040). If you are entided to 
the credit, write "Dividends Received 
Credit" in the space direcdy below the 
heading "Part V Credits," show the 
credit in the amount column, and in- 
clude it in the total on line 5. 



ADDRESSES OF DISTRICT DIRECTORS' OFFICES 



Following Is o lltt oF lh« Olsfrict DIrocfori* offices. 
If Ihors is more than on* District Director's office in 
your Stote ond you ar« not sure which one to use, 
contuti your local post ofRce. Use stroet address only 
If showrt. 

> AlAIAMA — tirmlnghain, Ala., 35203. 
ALASKA— Anchorage, Alaska, 99S0I. 
AKIZONA — Phoenix, Ariz., SS02S. 
ARKANSAS — little Rock, Ark., 71103. 
CALIFORNIA — Los Angeles, Calif., 90012; San Fnm- 

citco, Calif . 94102. 
COLORADO — Denver, Colo., 10101. 
CONNECTICUT— Hartford, Conn., 0611S. 

> DELAWARE- Wilmington, Del., I9t02. 

' DISTRICT OF COLUMBIA — Boltlmore, Md., 21202. 
< HORIDA-^acksonville, Flo., 32202. 

> GEORGIA- Atlanta, Ga., 30303. 
HAWAII — Honolulu, Hawaii, 96813. 
IDAHO— Boise, Idaho, 83701. 

ILLINOIS — Chicago, III., 60402; Springfleld, III., 62704. 

INDIANA — Indianapolis, Ind., 46204. 

IOWA — Det Moines, Iowa, S0309. 

KANSAS — Wichita, Kans., 67202. 

KENTUCKY— Louisville, Ky., 40202. 

LOUISIANA— New Orieons, La., 70130. 

MAINE— Augusta, Maine, 04330. 

> MARYLAND — Baltimore, Md., 21202. 



MASSACHUSETTS — Boston, Mass., 0211S. 
MICHIGAN — Detroit, Mich., 4(226. 
MINNESOTA— St. Paul, Minn., SSI01. 
■ MISSISSIPPI — Jackson, Miss., 39202. 
MISSOURI— St. louli. Mo., 63101. 
MONTANA— Helena, Mont., 59601. 
NEBRASKA — Omaha, Nebr., 68102. 
NEVADA— Reno, Nov., S9S02. 
NEW HAMPSHIRE — Portsmouth, N.H., 03(01. 

> NEW JERSEY— Newark, N.J., 07102. 

NEW MEXICO — Albuquerque, N. Me«., (7101. 

NEW YORK— Brooklyn, N.Y., 11201; 120 Church Shvot, 
Now Yorii, N.Y., 10007; Albany, N.Y., 12210; Buf- 
falo, N.Y., 14202. 

> NORTH CAROLINA — Greensboro, N.C, 27401 . 
NORTH DAKOTA, Forgo, N. Oak., 5(102. 

OHIO — Clevelond, Ohio, 44113; Cincinnati, Ohio, 45202. 

OKLAHOMA — Oklahoma City, Okla., 73102. 

OREGON — Portland, Oreg., 97232. 

PANAMA CANAL ZONE— Director of International Op- 
erations, Internal Revenue Service, Washington, D.C., 
20225. 

> PENNSYLVANIA— Philadelphia, Pa., I910(; Pittsburgh, 

Pa., 1 5222. 
PUERTO RICO — Director of International Operations, 
Internal Revenue Service, 1105 Femondoz JurKos 
Avenuo, Santurce, P.R., 00907. 



RHODE ISLAND — Providence, R.I., 02907. 

■ SOUTH CAROLINA — Columbia, 5.C., 29201. 

SOUTH DAKOTA— Aberdeen, S. Dak., 57401. 

' TENNESSEE — Nashville, Tonn., 37203 

TEXAS — Austin, Tex., 7(701; Dallas, Tex., 75201. 

UTAH— Sail lake City, Utah, (4110. 

VERMONT — Burilngton. Vt., 05402. 

> VIRGINIA— Richmond, Vo., 23240. 

VIRGIN ISLANDS — Permanent residents: DepartmenI of 
Flnonce, Tax Department, Charlotte Amolle, St. 
Thomas, V.I., 00801; Others: Director of Interrtatlonol 
Operatioru, Internal Revenue Service, 1105 Fernandez 
JurKos Avenue, Santurce, P.R., 00907. 

WASHINGTON — Tocoma, Wash., 9(402. 

WEST VIRGINIA — Parkersbur^, W. Va., 26102. 

WISCONSIN — Milwaukee, Wis., 53202. 

WYOMING — Cheyenne, Wyo., (2001. 

FOREIGN ADDRESSES — Taxpayers with legal residence 
in Foreign Countries — Director of International Opera- 
tioru, IntertKil Revenue Service, Washington, D.C., 
20225. 

' Please mail refund returns to Internal Revenue Service 
Center, 4800 Buford Highway, Chomblee, Go., 30005. 

- Please mail refund returns to Internal Revenue Service 
Center, 11601 Roosevelt Blvd., Philadelphia, Po., 
19154. 

I«— 78880-1 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



169 



TAX RATE SCHEDULES 



11 



If you do not use one of the Tax Tj(bles, then figure your tax on the amount on line 1 Id, 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 Hand III, and MARRIED PERSONS FILING SEPARATE RETURNS. 



// the amount on 






// the amount on 






line lid, 


page I, is: 


Enter on line 12, 


page I: 


line lid. 


page 1, is: 


Enter on line 12, 


page 1: 


Not over 


$500 


... 14% of the amount on line lid. 


Ovir— 


Bat not over — 




of excess over — 


Ovff — 


But not over — 




of excels over — 


$20,000 


— $22,000. . 


. $6,070, plus 48% 


— $20,000 


$500 


— $1,000. . . 


. $70, plus 15% 


— $500 


$22,000 


— $26,000. . 


. $7,030, plus 50% 


— $22,000 


$1,000 


— $1,500... 


. $145, plus 16% 


— $1,000 


$26,000 


— $32,000. . 


. $9,030, plus 53% 


— $26,000 


$1,500 


— $2,000... 


. $225, plus 17% 


— $1,500 


$32,000 


— $38,000.. 


. $12,210, plus 55% 


— $32,000 


$2,000 


— $4,000. .. 


. $310, plus 19% 


— $2,000 


$38,000 


— $44,000.. 


. $15,510, plus 58% 


— $38,000 


$4,000 
$6,000 
$8,000 
$10,000 


— $6,000... 

— $8,000. . . 

— $10,000. . 

— $12,000. . 


. $690, plus 22% 
. $1,130, plus 25% 
. $1,630, plus 28% 
. $2,190, plus 32% 


— $4,000 

— $6,000 

— $8,000 

— $10,000 


$44,000 
$50,000 
$60,000 


— $50,000. . 

— $60,000. . 

— $70,000. . 


. $18,990, plus 60% 
. $22,590, plus 62% 
. $28,790, plus 64% 


— $44,000 

— $50,000 

— $60,000 


$12,000 


— $14,000. . 


. $2,830, plus 36% 


— $12,000 


$70,000 


— $80,000. . 


. $35,190, plus 66% 


— $70,000 


$14,000 


— $16,000. . 


. $3,550, plus 39% 


— $14,000 


$80,000 


— $90,000. . 


. $41,790, plus 68% 


— $80,000 


$16,000 


— $18,000.. 


. $4,330, plus 42% 


— $16,000 


$90,000 


— $100,000. 


. $48,590, plus 69% 


— $90,000 


$18,000 


— $20,000.. 


. $5,170, plus 45% 


— $18,000 


$100,000 




$55,490, plus 70% 


— $100,000 





Schedule II. IMARRIED TAXPAYERS FILING JOINT RETURNS 
// the amount on 
line lid, page 1, is: 
Not over $1,000 

Over — ■ But not over — ■ 



Enter on line 12, page I: 
14% of the amount on line 1 Id. 



and CERTAIN WIDOWS AND 
// the amount on 
line lid, page 1, is: 



$1,000 

$2,000 

$3,000 

$4,000 

$8,000 

$12,000 

$16,000 

$20,000 

$24,000 

$28,000 

$32,000 

$36,000 



— $2,000. . 

— $3,000. . 

— $4,000. . 

— $8,000.. 

— $12,000. 

— $16,000. 

— $20,000. 

— $24,000. 

— $28,000. 

— $32,000. 

— $36,000. 

— $40,000. 



$140, plus 15% 
$290, plus 16% 
$450, plus 17% 
$620, plus 19% 
$1,380, plus 22% 
$2,260, plus 25% 
$3,260, plus 28% 
$4,380, plus 32% 
$5,660, plus 36% 
$7,100, plus 39% 
$8,660, plus 42% 
$10,340, plus 45% 



of excess over — 

— $1,000 

— $2,000 

— $3,000 

— $4,000 

— $8,000 

— $12,000 

— $16,000 

— $20,000 

— $24,000 

— $28,000 

— $32,000 

— $36,000 



Over— 

$40,000 

$44,000 

$52,000 

$64,000 

$76,000 

$88,000 

$100,000 

$120,000 

$140,000 

$160,000 

$180,000 

$200,000 



But ttot over — 

— $44,000. . 

— $52,000. . 

— $64,000. . 

— $76,000.. 

— $88,000. . 

— $100,000. 
$120,000. 
$140,000. 
$160,000. 
$180,000. 
$200,000. 



WIDOWERS (See page 4). 
Enter on line 12, page 1: 



$12,140, 
$14,060, 
$18,060, 
$24,420, 
$31,020, 
$37,980, 
$45,180, 
$57,580, 
$70,380, 
$83,580, 
$97,180, 
$110,980, 



plus 48% 
plus 50% 
plus 53% 
plus 55% 
plus 58% 
plus 60% 
plus 62% 
plus 64% 
plus 66% 
plus 68% 
plus 69% 
. plus 70% 



of excess orer — 

— $40,000 

— $44,000 

— $52,000 

— $64,000 

— $76,000 

— $88,000 

— $100,000 

— $120,000 

— $140,000 

— $160,000 

— $180,000 

— $200,000 



Schedule III. Unmarried (or legally separated) taxpayers who qualify as HEAD OF HOUSEHOLD (See page 4). 

// the amount on 
line lid, page 1, is: 



If the amount ok 
line lid, page 1, is: 

Not over $1,000... 

Over — But not over— 



Enter on line 12, page 1: 
14% of the amount on line 1 Id. 



of excess over — 

$1,000 — $2,000. . . . $140, plus 16% — $1,000 

$2,000 — $4,000. . . . $300, plus 18% — $2,000 

$4,000 — $6,000. . . . $660, plus 20% — $4,000 

$6,000 — $8,000. . . . $1,060, plus 22% — $6,000 

$8,000 — $10,000. . . $1,500, plus 25% — $8,000 

$10,000 — $12,000. . . $2,000, plus 27% — $10,000 

$12,000 — $14,000.. . $2,540, plus 31% — $12,000 

$14,000 — $16,000. . . $3,160, plus 32% — $14,000 

$16,000 — $18,000. . . $3,800, plus 35% — $16,000 

$18,000 — $20,000. . . $4,500, plus 36% — $18,000 

$20,000 — $22,000. . . $5,220, plus 40% — $20,000 

$22,000 — $24,000. . . $6,020, plus 41% — $22,000 

$24,000 — $26,000. . . $6,840, plus 43% — $24,000 

$26,000 — $28,000. . . $7,700, plus 45% — $26,000 

$28,000 — $32,000. . . $8,600, plus 46% — $28,000 

$32,000 — $36,000. . . $10,440, plus 48% — $32,000 

$36,000 — $38,000. . . $12,360, plus 50% — $36,000 



Over— 

$38,000 

$40,000 

$44,000 

$50,000 

$52,000 

$64,000 

$70,000 

$76,000 

$80,000 

$88,000 

$100,000 

$120,000 

$140,000 

$160,000 

$180,000 



Enter on line 12, page I: 



$40,000.. 
$44,000.. 
$50,000. . 
$52,000.. 
$64,000. . 
$70,000. . 
$76,000.. 
$80,000. . 
$88,000. . 
$100,000. 
$120,000. 
$140,000. 
$160,000. 
$180,000. 



$13,360, 
$14,400, 
$16,520, 
$19,820, 
$20,940, 
$27,900, 
$31,440, 
$35,100, 
$37,580, 
$42,620, 
$50,300, 
$63,500, 
$76,900, 
$90,500, 
$104,300, 



plus 52% 
plus 53% 
plus 55% 
plus 56% 
plus 58% 
plus 59% 
plus 61% 
plus 62% 
plus 63% 
plus 64% 
plus 66% 
plus 67% 
plus 68% 
plus 69% 
plus 70% 



oi excel I over — 

— $38,000 

— $40,000 

— $44,000 

— $50,000 

— $52,000 

— $64,000 

— $70,000 

— $76,000 

— $80,000 

— $88,000 

— $100,000 

— $120,000 

— $140,000 

— $160,000 

— $180,000 



269-348 O - 67 - 12 



170 



INDIVIDUAL/1965 . FORMS AND INSTRUCTIONS 



12 



inOC TAV TADI rC FOR PERSONS WITH INCOMES UNDER $5,000 WHO 

lybO lAA IAdLlO do not itemize deductions on their returns 



If you checked as yourl Line la use—— 

filing status en page 1. Line lb, id, or le ub^ 

Form 1040 1 Line Ic use 



-»TAX TABLE A— For Single Persons 

-»TAX TABLE B— For Married Persons FiUng Joint Returns 

and Unmarried Head of Household 
-»TAX TABLE C— For Married Persons Filing Separate Returns 



Tables A and B reflect the lowest tax after considering both the 10 percent standard deduction and the minimum standard deduction. 
Table C shows th e tax baaed on either the 10 percent or the minimum standard deduction. 

TAX TABLE A— FOR SINGLE PERSONS 

Read down the income columns below until you find the line covering the total income (page 1, line 9, Form 1040). Then read 
across to the appropriate column headed by the number corresponding to the number of your exemptions, this is your tax. 




INDIVIDUAL/1965 . FORMS AND INSTRUCTIONS 



171 



TAX TABLE B— MARRIED FILING JOINTLY*— OR— UNMARRIED HEAD OF HOUSEHOLD 13 

Read down the income columns below until you find the line covering the total Income (page 1, line 9, Form 1040). Then read 
across to the appropriate column headed by the number corresponding to the number of your exemptions, this is your tax. 


If your toUl 
income is— 


And tlie number of ^^ If your total 
exemptions is— ^^ income is— 


And the number of exemptions Is— 


At bast 


But lest 
than 


1 


2 


3 M 


But less 
than 


1 


2 

And you are— 


3 

And you are— 


4 
And you ere— 


S 

And you are — 


S 


If 4 or fe 
more ''^ At (easi 
there 
IS no 
ta> 


An un- 
married 
head of 
a house- 
hold 


A 

married 

couple 

filing 

jointry 


An un- 
married 
head of 
a house- 
hold 


A 

married 

couple 

filing 

jointly 


An un- 
married 
head of 
a house- 
hold 


A 

married 

couple 

filing 

jointly 


An un- 
married 

head of 
a house- 
hold 


A 

married 

couple 

filing 

jointly 


If 7 or 

more 
there 
IS no 
Ux 


Your la« is— ' ^ 


Your tax is— | 


900 
926 
950 


$900 
925 
950 
976 


$0 
2 
5 
9 


$0 





JO $2, 450 
2, 475 
2, 500 
,^ 2, 626 


$2, 476 
2,500 
2,526 
2,550 


$230 
234 
238 
242 


$121 
124 
128 
131 


$121 
124 
128 
131 


$23 
26 
30 
33 


$23 
26 
30 
33 


$0 





$0 





$0 





$0 





$0 





975 
1,000 
1,025 
1,060 


1,000 
1,025 
1,050 
1,075 


12 
16 
19 
23 








2, 560 
2,576 
, 2, 600 
^J 2,625 


2, 575 
2,600 
2,625 
2,650 


246 
250 
254 
258 


135 
138 
142 
146 


135 
138 
142 
146 


37 
40 
44 
47 


37 
40 
44 

47 
































1.076 
1,100 
1, 126 
1,160 


1,100 
1,125 
1,150 
1,175 


26 
30 
33 
37 








2. 660 

. " . 2, 675 
s 2, 700 
.^^ 2,725 


2,675 
2,700 
2,726 
2,750 


262 
260 
270 

274 


150 
154 
158 
162 


149 
153 
157 
161 


51 
54 
58 
61 


51 
54 
58 
61 
































1.176 
1,200 
1,225 
1,250 


1,200 
1,226 
1,250 
1,276 


40 

44 
47 
51 








\ 2,750 
0*^2. 776 
2, 800 
2,825 


2,776 
2,800 
2,825 
2,850 


278 
2S2 
2.S6 
290 


166 
170 
174 

178 


164 
168 
172 
176 


65 
68 
72 
75 


65 
68 
72 
75 
































1,276 
1,300 
1,326 
1,360 


1,300 
1,325 
1,360 
1,375 


54 
58 
61 
65 








2, 850 
2,876 
2, 900 
'^ 2,925 


2,875 
2,900 
2,925 
2,950 


294 
298 
302 
307 


182 
186 
190 
194 


179 
183 

187 
191 


79 
82 
86 
89 


79 

82 
86 
89 
































1,375 
1,400 
1,425 
1.450 


1,400 
1,425 
1,450 
1,476 


68 
72 
75 
79 








2, 950 
2, 975 
i 3. 000 
3,060 


2,975 
3,000 
3,050 
3,100 


311 
316 
322 
330 


198 
202 
208 
216 


194 
198 
204 
211 


93 

96 

102 

109 


93 

96 

102 

109 




4 

11 




4 

11 




















1,475 
1,500 
1,525 
1,550 


1,500 
1,525 
1,550 
1,575 


82 
86 
89 
93 








3, 100 
3, 150 
3, 200 
3, 250 


3, 160 
3,200 
3,250 
3,300 


338 
346 
354 
363 


224 
232 
240 
248 


219 
226 
234 
241 


116 
123 
130 
137 


116 
123 
130 
137 


18 
25 
32 
39 


18 
25 
32 
39 




















1,575 
1,600 
1,625 
1,660 


1,600 
1,626 
1,650 
1,676 


96 
100 
103 
107 



2 

5 
9 


_, 3, 300 
3, 350 
3, 400 
3, 450 


3,350 
3,400 
3,450 
3,500 


371 
379 
387 
395 


256 

264 
272 
280 


249 
256 
264 
271 


144 
152 
160 

168 


144 
151 
159 
166 


46 
53 
60 
67 


46 
53 
60 
67 





















1,675 
1,700 
1,725 
1,750 


1,700 
1,725 
1,760 
1,775 


no 

114 
117 
121 


12 
16 
19 
23 


3, 500 
3, 550 
' 3,600 
^' 3, 650 


3,550 
3,600 
3,650 
3,700 


403 
411 
419 

427 


288 
296 
305 
314 


279 
286 
294 
302 


176 
184 
192 
200 


174 
181 
189 
196 


74 
81 
88 
95 


74 
81 
88 
95 




















1,775 
1,800 
1,825 
1,850 
1,875 
1,900 
1,925 
1,950 


1,800 
1,825 
1,850 
1,876 


124 
128 
131 
135 


26 
30 
33 
37 


3, 700 
3, 750 
3, 800 
3, 850 


3,750 
3,800 
3,850 
3,900 


435 
444 
452 
460 


323 
332 
341 
350 


310 
318 
326 
334 


208 
216 
224 
232 


204 
211 
219 
226 


102 
109 
116 
123 


102 
109 
116 
123 


4 

11 

18 
25 


4 

11 

18 
25 








1,900 
1,925 
1,950 
1,975 


138 
142 
146 
150 


40 
44 
47 
51 


' 3,900 
3, 950 
4, 000 
^ 4,050 
4, 100 
" 4,150 
4,200 
4, 250 


3,950 
4,000 
4,050 
4,100 


468 
476 
484 
492 


359 
368 
376 
384 


342 
350 
358 
365 


240 
248 
256 
264 


234 
241 
249 
256 


13(r 
137 
144 
152 


130 

137 
144 
151 


32 
39 
46 
53 


32 
39 
46 
53 








1,975 
2,000 
2,025 
2,050 


2,000 
2,025 
2,050 
2,075 


154 
158 
162 
166 


54 
58 
61 
65 


4,150 
4,200 
4,250 
4,300 


500 
508 
516 
525 


392 
400 
408 
417 


372 
379 
386 
394 


272 
280 
288 
296 


264 
271 

279 
286 


160 
168 
176 
184 


159 
166 
174 
181 


60 
67 
74 
81 


60 

67 
74 
81 








2,076 
2,100 
2,125 
2,160 


2,100 
2,125 
2,150 
2,175 


170 
174 
178 
182 


68 
72 
75 
79 


4, 300 
4, 350 
4, 400 
.- 4,450 


4,350 
4.400 
4,450 
4,500 


533 
641 
549 
557 


425 
433 
441 
449 


401 
408 
415 
422 


305 
314 
323 
332 


294 
302 
310 
318 


192 
200 
208 
216 


189 
196 
204 
211 


88 

95 

102 

109 


88 

95 

102 

109 





4 

11 


2,175 
2.200 
2,225 
2,250 


2.200 
2,225 
2,250 
2,275 


186 
190 
194 
19S 


82 
86 
89 
93 


4, 500 
4, 550 
4, 600 
4, 650 


4,550 
4,600 
4,650 
4,700 


565 
573 
581 
589 


457 
465 
473 
481 


430 
437 
444 
451 


341 
350 
359 
368 
377 
386 
395 
404 


326 
334 
342 
350 


224 
232 
240 
248 


219 
226 
234 
241 


116 
123 
130 
137 


116 
123 
130 
137 


18 
25 
32 
39 


2,275 
2,300 
2,325 
2,350 


2,300 
2,325 
2,350 
2,375 


202 
206 
210 
214 


96 
100 
103 
107 


4, 700 
2 4, 750 
5 4, 800 
9 > 4,850 


4.750 
4,800 
4,850 
4,900 


597 
606 
614 
622 


489 
498 
506 
514 


459 
467 
474 
482 


358 
366 
374 
382 


256 
264 
272 
280 


249 
256 
264 
271 


144 

152 
160 
168 


144 
151 
159 
166 


46 
53 
60 
07 


2,375 
2,400 
2,425 


2,400 
2,425 
2.450 


218 
222 
226 


110 
114 
117 


1 2 4, 900 
1(> 4,950 

19 


4,950 
5,000 


630 
638 


522 
530 


490 
497 


413 
422 


390 
398 


288 
296 


279 
286 


176 
184 


174 
181 


74 
81 


if This Uble may also be lued by certain widowa or widowers who qualify Tor special (ax rates. to— 78S6o-i 



172 



INDIVIDUAL/1965 . FORMS AND INSTRUCTIONS 



14 



TAX TABLE C— FOR MARRIED PERSONS FILING SEPARATE RETURNS 



This bble Is desltneil to enaUe mrrinl persons flnng soparale returns to l^re their tai choosing eflher the 10% or minimum standard deduction. However, if one uses 

the 10% deduction, then both must use IL 

R«ad down the income columns loelow until you find the line covering the total income (page 1, line 9, Form 1040). Then read 
across to the appropriate column headed by the numl)er corresponding to the number of your exemptions, this is your tax. 



H your total income 
a— 




ItyourUiUI 


income is— 


And ttie numlier of exemptions is— 






1 


2 


3 






1 


' 


» 


4 


5 


S 


7 












If 4 or more 


























If 8 or more 


At least 


But less 
ttian 


10% 


Mint- 
mum 


10% 


Mini- 
mum 


tiiere is no tax 


At least 


But less 
tlian 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


10% 


Mini- 
mum 


10% 


Mini* 
mum 


10% 


Mini- 
mum 


tttere is no tax 




10% 


Mini- 
mum 


10% 


Mini- 
mum 








Yourti 


xis — 






Your tex is— 


$0 


$676 


$0 


$0 


$0 


$0 


$0 


$0 


$2,326 


$2,350 


$226 


$231 


$131 


$121 


$43 


$19 


$0 


$0 


$0 


$0 


$0 


$0 


$0 


$0 


676 


700 


3 

















2,360 


2,375 


229 


236 


134 


124 


46 


23 


























700 


725 


6 

















2,376 


2.400 


233 


240 


137 


128 


49 


26 


























725 


750 


9 

















2,400 


2,425 


237 


244 


141 


132 


52 


30 


























760 


776 


12 

















2,425 


2,45C 


241 


248 


144 


136 


55 


33 


























775 


800 


15 

















2,460 


2,475 


245 


253 


148 


139 


58 


37 


























800 


825 


18 


2 














2,475 


2,600 


249 


257 


151 


143 


61 


40 


























826 


860 


22 


5 














2,500 


2,525 


2.52 


261 


155 


147 


65 


44 


























850 


876 


25 


9 














2,526 


2,550 


256 


265 


158 


151 


68 


47 


























876 


900 


28 


12 














2,550 


2,675 


260 


270 


162 


.155 


71 


51 


























900 


926 


31 


16 














2.575 


2,600 


264 


274 


166 


159 


74 


54 


























925 


950 


34 


19 














2,600 


2,625 


268 


278 


169 


163 


78 


58 


























950 


975 


37 


23 














2,625 


2,650 


272 


282 


173 


167 


81 


61 


























976 


1.000 


40 


26 















2,650 


2,675 


275 


287 


176 


171 


84 


65 


























1,000 


1.025 


44 


30 











2,675 


2,700 


279 


291 


180 


175 


88 


68 


3 























1,025 


1,060 


47 


33 














2,700 


2,725 


283 


295 


184 


179 


91 


72 


6 























1,050 


1,076 


50 


37 











c 


2,725 


2,750 


287 


299 


187 


183 


95 


76 


9 























1,076 


1.100 


53 


40 














2,750 


2,775 


291 


304 


191 


187 


98 


79 


12 























1,100 


1.125 


56 


44 














2,775 


2,800 


294 


308 


194 


191 


101 


83 


-15 























1,126 


1.160 


59 


47 














2,800 


2,825 


298 


312 


198 


195 


105 


87 


18 























1,160 


1.176 


62 


51 














2,825 


2,850 


302 


317 


202 


199 


108 


91 


22 























1,176 


1.200 


66 


64 











(1 


2,850 


2,875 


306 


322 


205 


203 


111 


94 


25 

























1,200 


1.225 


69 


58 














2,875 


2,900 


310 


327 


209 


207 


115 


98 


28 

















1,225 


1.260 


72 


61 














2,900 


2,925 


314 


331 


212 


211 


118 


102 


31 


2 




















1,250 


1,276 


75 


65 














2,926 


2,960 


318 


336 


216 


215 


122 


106 


34 


5 




















1,275 


1.300 


79 


68 














2,950 


2,975 


323 


341 


220 
223 


219 
223 


125 
128 


109 


37 


9 




















1,300 


1.325 


82 


72 














2,975 


3,000 


.327 


346 


113 


40 


12 




















1,325 


1.350 


86 


76 


1 








c 


3,000 


3,050 


333 


353 


229 


229 


133 


119 


45 


18 




















1,350 


1,375 


89 


79 


4 








(1 


3,060 


3,100 


342 


362 


:236 


238 


140 


126 


51 


25 




















1,376 


1,400 


92 


83 


7 











3,100 


3,150 


350 


372 


244 


246 


147 


134 


58 


32 




















1,400 


1,426 


96 


87 


10 











3,150 


3,200 


359 


381 


252 


255 


154 


141 


64 


39 














a 





1,426 


1,450 


99 


91 


13 











3.200 


3,250 


367 


391 


259 


263 


161 


149 


70 


46 




















1,450 


1,475 


102 


94 


16 











3,250 


3,300 


376 


400 


267 


272 


169 


157 


77 


53 




















1,475 


1,500 


106 


98 


19 











3,300 


3,360 


385 


410 


275 


280 


176 


165 


84 


60 




















1,500 


1,525 


109 


102 


23 


2 





(1 


3, 350 


3.400 


393 


419 


282 


289 


183 


173 


91 


67 


5 

















1,526 


1,550 


113 


106 


26 


5 





(1 


3,400 


3,450 


402 


429 


290 


297 


190 


181 


97 


74 


12 

















1,660 


1.576 


116 


109 


29 


9 





c 


3,450 


3,500 


410 


438 


298 


306 


197 


189 


104 


81 


18 

















1,575 


1.600 


U9 


113 


32 


12 








3,600 


3,550 


419 


448 


305 


315 


205 


197 


111 


89 


24 


4 














1.600 


1,626 


123 


117 


35 


16 








3,550 


3,600 


427 


457 


313 


324 


212 


205 


118 


96 


30 


11 














1,626 


1.660 


126 


121 


3S 


19 








3,600 


3,650 


436 


467 


322 


334 


219 


213 


124 


104 


37 


18 














1,650 


1.676 


129 


124 


41 


23 








3,650 


3,700 


444 


476 


330 


343 


226 


221 


131 


111 


43 


25 














1,675 


1.700 


133 


128 


45 


26 








3,700 


3,750 


453 


486 


339 


363 


234 


229 


138 


119 


49 


32 














1,700 


1,726 


136 


132 


48 


30 








3,750 


3,800 


462 


495 


348 


362 


242 


238 


145 


126 


56 


39 














1,726 


1,760 


140 


136 


51 


33 








3,800 


3,850 


470 


505 


356 


372 


249 


246 


152 


134 


62 


46 














1,750 


1.776 


143 


139 


54 


37 








3,850 


3,90C 


479 


514 


365 


381 


257 


255 


159 


141 


68 


53 














1,775 


1.800 


146 


143 


67 


40 








3,900 


3.950 


487 


524 


373 


391 


265 


263 


166 


149 


75 


60 

















1,800 


1.825 


150 


147 


60 


44 








3,950 


4,000 


496 


533 


382 


400 


272 


272 


173 


157 


82 


67 





1,825 


1.850 


154 


1.51 


64 


47 








4,000 


4.050 


.504 


543 


390 


410 


280 


280 


181 


165 


88 


74 


3 











1,850 


1,876 


157 


155 


67 


51 








4,050 


4,100 


513 


552 


399 


419 


287 


289 


188 


173 


95 


81 


9 











1,875 


1.900 


161 


159 


70 


54 








4,100 


4,150 


521 


562 


407 


429 


295 


297 


195 


181 


102 


89 


16 
22 


4 

11 









1.900 


1.925 


164 


163 


73 


58 








4,150 


4,200 


530 


571 


416 


438 


303 


306 


202 


189 


109 


96 





1,926 


1.950 


168 


167 


77 


61 








4,200 


4,250 


538 


581 


424 


448 


310 


315 


209 


197 


115 


104 


28 


18 








1.960 


1, 975 


172 


171 


80 


65 








4,250 


4, 30C 


.547 


590 


433 


457 


319 


324 


217 


205 


122 


111 


35 


26 








1.975 


2,000 


175 


175 


83 


68 








4,300 


4,360 


556 


600 


442 


467 


328 


334 


224 


213 


129 


llJ 


41 


32 
39 









2,000 


2,025 


179 


179 


87 


72 


2 





4,350 


4,400 


564 


609 


450 


476 


336 


343 


231 


221 


136 


126 


47 





2,025 


2,050 


182 


183 


90 


76 


5 


(1 


4,400 


4,460 


573 


619 


4.59 


486 


345 


353 


239 


229 


142 


134 


54 


46 








2,050 


2,075 


186 


187 


93 


79 


8 





4,450 


4,500 


.581 


628 


467 


495 


353 


362 


247 


238 


149 


141 


60 


63 








2,076 


2,100 


190 


191 


97 


83 


u 





4,600 


4,550 


590 


638 


476 


505 


362 


372 


254 


246 


157 


149 


66 


60 








2,100 


2.126 


193 


195 


100 


87 


14 





4,650 


4,600 


598 


647 


484 


514 


370 


381 


262 


255 


164 


157 


73 


67 








2,126 


2,160 


197 


199 


104 


91 


17 





4,600 


4,650 


607 


657 


493 


524 


379 


391 


270 


263 


171 


165 


79 


74 








2,150 


2,175 


200 


203 


107 


94 


2C 





4,650 


4,700 


615 


666 


601 


533 


387 


400 


277 


272 


178 


173 


86 


81 


1 





2,175 


2,200 


204 


207 


110 


98 


24 





4,700 


4,750 


624 


676 


510 


543 


396 


410 


285 


280 


185 


181 


93 


89 


7 


4 


2,200 


2,226 


208 


211 


114 


102 


27 


2 


4,760 


4,800 


633 


685 


519 


552 


405 


419 


293 


289 


193 


189 


100 


96 


14 


11 


2,226 


2,250 


211 


215 


117 


106 


30 


5 


4,800 


4,850 


641 


696 


527 


562 


413 


429 


300 


297 


200 


197 


106 


104 


20 


18 


2,250 


2,276 


215 


219 


120 


109 


33 


9 


4.850 


4,900 


650 


707 


536 


571 


422 


438 


308 


306 


207 


205 


113 


111 


26 


25 


2,275 


2,300 


218 


223 


124 


113 


36 


12 


4,900 


4,950 


658 


718 


544 


581 


430 


448 


316 


315 


214 


213 


120 


119 


33 


32 


2,300 


2,325 


222 


227 


127 


117 


39 


16 


4,960 


5,000 


667 


729 


553 


590 


439 


457 


325 


324 


221 


221 


127 


126 


39 


39 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



173 



STATE SALES TAX TABLES 



15 



If you itemize your deductions these amounts may be used to determine the general sales tax to be entered on page 2, Part IV. 
However, if you are able to establish that you paid a larger amount, you are, of course, entitled to deduct that amount. Local sales 
taxes have been included only in the California and Illinois tables. They may be claimed for Alabama, Arizona, and Colorado by adding 
to the figure in the table an amount based on the ratio between (he local and State sales tax rates taking into consideration the number of 
months (hat the taxes have been in effect. Gasoline taxes are not included in these tables (see page 9 of the instructions for gasoline 
tax rates). Sales taxes for purchase of automobiles are also not included in these tables and they should be added, if applicable. The 
sales tax table for North Dakota could not be completed in time for this printing. It will be available at local Internal Revenue Offices. 



Alabama 



Arizona 



Arkansas 



California 



Colorado 



Connecticut 



District of Coiumlija 



Income as shown 

on line 9, page 1, 

Form lOM 



Family Size (Persons) 

Over 

I 2 3&4 S 5 



Family Size (Persons) 

Over 
1 2 3 4 S 5 



Family Size (Persons) 

Over 

I 2 3&4 5 5 



Family Size (Persons) 
Over 
li23&4 5 S 



Family Size (Persons) 

Over 
12 3 4 5 5 



Family Size (Persons) 
5 and 
1&2 3&4 Over 



Family Size (Parsons) 
Over 
1 2 3&4 3 S 



Under Jl.OOO..., 
$1,000-1,499.... 
$1,500-1,999... 
{2,000-2,499... 

12,500-2,999... 
t3,00O-3,499.... 
B,50O-3,999.... 
{4,000-4,499.... 
J4.50O-4,999.... 

$5,000-5,499.... 
$5,500-5,999.... 
$6,00(«,499.... 
$6,500-6,999.. __ 
{7,000-7,499. 

$7,500-7,999. 

{8,000-8,499.... 
5,500-8,999... 
&00O-9,499.... 
$9,500-9,999... 

$10,000-10,999.. 
$11,000-11,999.. 
$12,000-12,999.. 
$13,000-13,999.. 
{14,000-14.999.. 

$15,000-15,999.. 
{16,000-16,999.. 
$17,000-17.999.. 
J18,0OO-18,993_. 
$19,000-19,999.. 

$20,000 and over 



$23 $26 $33 $35 $35 
29 34 43 45 45 
36 42 53 57 57 
42 SO 62 67 67 

48 57 70 77 77 

53 64 78 86 87 

58 71 85 94 96 

63 77 92 102 105 

68 83 99 110 113 

72 89 106 118 121 
76 95 112 125 129 
80 100 118 132 137 
84 105 124 139 144 
88 110 130 146 151 

92 115 136 153 158 

96 120 141 159 165 

99 125 146 165 172 

102 130 151 171 179 

105 134 156 177 185 

no 141 163 186 195 
117 150 173 198 2C3 
123 159 182 209 220 
129 168 191 220 232 
135 176 200 231 244 

141 184 209 241 256 
147 192 217 251 267 
152 200 225 261 278 
157 207 233 271 289 
162 214 241 280 300 

167 221 249 289 311 



$18 $24 $25 $32 $32 $32 
22 31 32 40 40 40 
27 38 40 48 48 48 
32 44 46 55 55 56 

36 49 52 61 61 63 

40 54 58 67 67 70 

43 59 63 72 73 77 

46 63 68 77 79 83 

49 67 73 82 85 89 

52 71 78 87 90 95 

55 75 82 91 95 101 

58 79 86 95 100 106 

61 83 90 99 105 HI 

64 87 94 103 110 116 

67 90 98 107 115 121 
69 93 102 111 120 126 
71 96 106 114 124 131 
73 99 110 117 128 136 
75 102 113 120 132 140 

78 106 119 125 139 147 
82 112 126 131 147 156 
86 118 132 137 155 164 
90 123 138 143 162 172 
94 128 144 149 169 180 

98 133 150 154 176 188 
102 138 156 159 183 196 
106 143 162 164 190 203 
109 148 168 169 197 210 
112 153 174 174 204 217 

115 157 179 179 210 224 



$19 $21 $26 $27 $27 

25 28 34 36 36 

30 35 42 45 45 

35 41 50 53 54 

40 47 56 61 62 

44 53 C2 68 70 

48 58 68 75 77 

52 63 74 81 84 

56 68 80 87 91 

59 73 85 93 97 

62 77 90 99 103 

65 81 95 105 109 

68 85 100 111 115 

71 89 105 117 121 

74 93 109 122 127 

77 97 113 127 133 

80 101 117 132 138 

82 105 121 137 143 

84 109 125 142 148 

88 114 131 149 156 
93 122 139 158 166 
98 129 146 167 176 
103 136 153 176 186 
108 142 160 185 195 

112 148 167 193 204 

116 154 174 201 213 

120 160 181 209 222 

124 166 187 217 231 

128 172 193 225 239 

132 177 199 233 247 



$14 $17 $18 $19 

20 24 25 26 

26 30 32 33 

31 36 39 40 

36 42 45 46 

41 47 51 52 

46 52 57 58 

50 57 63 64 

54 62 68 69 



58 67 

62 72 

66 76 

70 80 

74 84 

78 83 

82 92 

86 96 

89 100 

92 104 

97 110 

104 118 

111 125 

118 132 

125 139 

131 146 

137 153 

143 160 

149 166 

155 172 



73 74 

78 79 

83 84 

88 89 

93 94 

98 99 

103 104 

107 109 

111 113 

115 117 

122 123 

131 132 

140 141 

148 149 

156 157 

164 165 

172 173 

180 181 

188 188 

195 195 



161 178 202 202 



$15 $21 $21 $27 $27 $27 

20 27 28 34 34 34 

24 33 34 41 41 41 

28 38 40 48 48 48 

32 43 45 53 54 55 

35 47 50 58 60 61 

38 51 55 63 66 67 

41 55 60 68 71 73 

44 50 64 72 76 78 

47 63 68 76 81 83 

50 67 72 80 86 88 

53 70 79 84 91 93 

56 73 80 88 95 98 

58 76 84 92 99 103 

60 79 88 96 103 108 

62 82 92 99 107 113 

64 85 95 102 111 117 

66 88 98 105 115 121 

68 91 101 108 119 125 

71 95 106 112 124 131 

75 100 112 118 132 139 

79 105 118 124 139 147 

83 110 124 129 146 155 

87 115 130 134 153 162 

91 120 136 139 160 169 
95 125 142 144 166 176 
98 129 147 149 172 183 
101 133 152 154 178 190 
104 137 157 159 184 197 

107 141 162 163 190 203 



$9 $10 $10 

13 15 15 

17 20 20 

21 24 25 



25 
29 
33 
37 
41 

45 
49 

52 
55 
58 

61 
64 
67 
70 
73 

78 
85 
91 
97 



28 
32 
36 
40 

44 

48 
52 
56 
60 
64 

68 
71 
74 
77 
80 

85 
92 
98 
105 



103 111 



109 
115 
121 
127 
132 



117 
123 
129 
135 
141 



30 
35 
39 
43 
47 

51 
55 
59 
63 
67 

71 
75 
79 
82 
85 

91 
98 
105 
112 
119 

126 
133 
140 
146 
152 



137 147 158 



$13 $13 $17 $18 $18 
17 18 23 24 24 
21 23 28 30 30 
25 28 33 36 36 

29 32 38 41 42 

33 36 43 46 47 

36 40 47 51 52 

39 44 51 56 57 

42 48 55 61 62 

45 51 59 65 67 

48 54 63 69 71 

51 57 67 73 75 

54 60 71 77 79 

57 63 74 81 83 

59 66 77 85 87 

61 69 80 89 91 

63 72 83 93 95 

65 75 86 % 99 

67 78 89 99 103 

70 82 94 104 109 
75 88 lOO 111 116 
79 94 106 118 123 
83 100 112 125 130 
87 106 117 131 137 

91 111 122 137 144 
95 116 127 143 151 
99 121 132 149 158 
103 126 137 155 164 
106 131 142 160 170 

109 136 147 165 176 



Florida 



Georgia 



Hawaii 



Idaho 



Illinois 



Indiana 



Income as shown 

on line 9, page 1, 

Form 1040 



Family Size (Persons) 
Over 
1&2 3&4 5 5 



Family Size (Persons) 

Over 
1 2 3«4 5 5 



Family Size (Persons) 

Over 
1 2 38.4 5 5 



Family Size (Persons) 

Over 
12 3 4 5 5 



Family Size (Persons) 

Over 
12 3 4 5 5 



Family Size (Persons) 

Over 
12 3 4 5 5 



Under $1,000.... 
$1,000-1,499.... 
$1,500-1,999.... 
$2,000-2,499. 

$2,500-2,999.... 
$3,000^,499.... 
$3,500-3,999 ... 
$4,000-4,499... 
$4,500-4,999.... 

$5,000-5,499. 

$5,500-5,999.... 
$6,000-6,499.... 
$6,500-6,999.... 
{7,000-7,499.... 

$7,500-7,999.... 

$8,000-8,499 ... 
$8,500-8,999.... 
$9,000-9,499.... 
$9,500-9,999.... 

$10,000-10,999.. 

{11,000-11,999.. 

$12,000-12.999 

$13,000-13.999.. 

{14,000-14,999.. 

$15,000-15,999.. 
$16,000-16,999 . 
$17,000-17,999.. 
{18.000-18,999.. 
$19,000-19.999.. 

$20,000 and over 



$9 $13 

13 18 

17 23 

21 28 



$13 $13 

19 19 

24 24 

29 29 



25 
29 
33 
37 
41 

45 
48 
51 
54 
57 

60 
63 

66 
69 
72 

77 
83 
89 

95 105 
101 111 



32 
36 
40 
44 
48 

52 
56 
60 
64 
67 

70 
73 
76 
79 
82 

87 
93 
99 



34 
39 
44 
48 

52 

56 
60 
64 
68 
72 



$21 $24 

27 32 

33 39 

38 46 

43 52 

48 58 

52 64 

56 69 



$30 $32 $32 

39 42 42 

47 52 52 

55 61 61 



$34 $44 $45 $50 $50 

43 55 57 63 63 

53 66 70 77 77 

61 76 80 89 89 



$9 $12 $12 $16 $16 $16 
11 15 15 20 20 20 
14 18 19 24 24 24 
16 21 23 28 28 28 



63 69 
70 77 



76 84 
82 91 



76 76 
80 80 
84 84 



91 91 



96 
103 
110 
117 



97 
105 
113 
120 



124 127 



107 
113 
119 
125 
130 



117 
123 
129 
134 

139 



130 
136 
142 
148 
154 



134 
141 
148 
155 
161 



135 144 160 167 



69 
77 
84 
91 
97 98 



94 103 105 

99 109 112 

104 115 118 

109 121 124 

114 127 130 

119 132 136 

124 137 142 

128 142 148 

132 147 154 

136 152 160 

143 159 168 

151 169 179 

159 178 190 

167 187 200 

174 196 210 

181 204 220 

188 212 230 

195 220 240 

202 228 250 

208 235 259 



144 192 214 242 268 



80 103 

83 107 

86 111 

89 115 

92 119 

96 125 

102 133 

107 140 

112 147 



122 161 

127 168 

132 174 

136 180 



69 85 

76 93 

83 101 

90 109 

96 116 

102 122 

108 128 

113 134 

118 140 

123 146 

128 152 

133 157 

138 162 

143 167 

147 172 

153 179 

162 189 

170 198 

178 207 

186 215 

194 223 

201 231 

208 239 

215 246 

222 253 



90 100 100 

100 111 111 

108 120 121 

116 129 130 

124 138 139 

131 146 148 

138 154 157 

145 162 165 

152 170 173 

159 177 181 

165 184 189 

171 191 197 

177 198 204 

183 204 211 

188 210 218 

1% 220 229 

207 232 242 

217 243 255 

227 254 268 

237 265 280 

247 276 292 

256 286 304 

265 296 316 

273 306 327 

281 316 338 



18 24 

20 27 

22 30 

24 32 



26 31 

29 34 

32 37 

35 40 



26 34 38 43 



28 36 

30 38 

32 40 

34 42 

36 44 

37 46 

38 48 

39 50 

40 52 



41 45 

43 47 

45 49 

47 51 



51 55 

53 57 

55 59 

57 61 



41 53 59 62 



43 55 

46 59 

49 62 

51 65 



62 65 

66 69 

70 72 

74 75 



31 32 

34 36 

37 39 

4a 42 

43 45 

46 48 

49 51 

52 54 

55 57 

58 60 

60 63 

62 66 

64 68 

66 70 

68 72 

72 75 

77 80 

81 85 

85 89 



53 68 78 78 89 93 



55 71 

57 74 

59 77 

61 80 



228 260 289 325 348 



81 81 93 97 

84 84 97 101 

87 87 101 105 

90 90 105 109 

93 93 108 113 



65 84 96 96 111 117 



$22 $29 $33 $41 $41 $41 

28 37 42 51 51 51 

35 46 51 61 61 62 

41 54 60 71 71 73 

47 61 69 80 80 84 

52 68 77 88 89 94 

57 74 84 95 98 103 

62 80 91 102 106 112 

66 86 98 109 114 121 

70 92 105 115 121 129 

74 97 HI 121 128 137 

78 102 117 127 135 145 

82 107 123 133 142 152 

86 112 129 139 149 159 

90 117 134 144 156 166 

94 122 139 149 162 173 

97 126 144 154 168 180 

100 130 149 159 174 187 

103 134 154 164 179 193 

108 141 161 171 183 203 

114 149 171 180 199 215 

120 157 180 189 210 227 

126 165 189 197 221 239 

132 173 198 205 231 251 

133 180 206 213 241 262 
144 187 214 221 251 273 
149 194 222 228 261 284 
154 201 230 235 270 295 
159 207 238 242 279 305 

164 213 246 249 288 315 



$13 $17 $19 $23 $23 $23 

17 22 24 29 29 29 

21 27 30 35 35 35 

24 32 35 41 41 42 

27 36 40 46 46 48 

30 40 44 50 51 53 

33 44 48 54 56 58 

36 47 52 58 61 63 

39 50 56 62 65 68 

41 53 60 66 69 73 

43 56 63 69 73 77 

45 59 66 72 77 81 

47 62 69 75 81 85 

49 65 72 78 85 89 

51 68 75 81 89 93 

53 70 78 84 92 97 

55 72 81 37 95 101 

57 74 84 90 98 105 

59 76 87 93 101 103 

61 80 91 % 106 114 

65 85 97 101 112 121 

68 89 102 106 118 128 

71 93 107 111 124 135 

74 97 112 lie 130 141 

77 101 117 121 136 147 

80 105 122 125 141 153 

83 109 127 129 146 159 

86 113 131 133 151 165 

88 116 135 137 156 170 

90 119 139 141 161 175 



174 



INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 



U 



STATE SALES TAX TABLES 



If you itemize your deductions these amounts may be used to determine the general sales tax to be entered on page 2, Part IV. 
However, if you are able to establish that you paid a larger amount, you are, of course, entitled to deduct that amount. Local sales 
taxes, may be claimed for Louisiana, Mississippi, New Mexico, and New York by adding to the figure in the table an amount based 
on the ratio between the local and State sales tax rates taking into consideration the number of months that the taxes have been in 
effect. Gasoline taxes are not included in these tables (see page 9 of the instructions for gasoline tax rates). Sales taxes for 
purchase of automobiles are also not included in these tables and they should be added, if applicable. 





Iowa 


Kansas 


Kentucl(y 


Louisiana 


Maine 


Maryland 


Michigan 


Income as shown 

on line 9, paie 1, 

Form 1040 


Family SUc (Persons) 
Over 
12 3 4 5 5 


Family Size (Persons) 
Over 
12 3 4 5 5 


Family Size (Persons) 
Over 
1 2 3&4 5 5 


Family Size (Persons) 
Over 
1 2 3&4 5 5 


Family Size (Persons) 
Over 
1S2 3 4 5 5 


Family Size (Persons) 
Over 
1 2 3&4 5 5 


Family Size (Persons) 
Over 
12 3 4 5 5 


Under $1,000 

1.000-1,499 

1,500-1,999 

2,000-2,499 

$2,500-2,999 - 

$3,000-3,499 

i3.50O-3,999 

$4.000-4,499 

$4,500-4,999 

$5,000-5,499 

S,500-5,999 

$6,000-6,499 

$6,500-6,999 

$7,000-7,499 

$7,500-7,999 

$8,000-8,499 

$8,500-8,999 

$9.000-9,499 

$9.500-9,999 

$10,000-10.999 -. 
$11,000-11.999.... 
$12,000-12.999 . 
$13,000-13.999.... 
$14,000-14,999.— 

$15,000-15.999 ... 
$16,000-16.999.. 
$17,000-17,999... 
$18,000-18.999... 
$19,000-19,999 .. 

$20,000 and over. - 


$13 $18 $19 $24 $24 $24 
17 23 24 30 30 30 
21 28 30 36 36 36 
24 32 35 41 41 42 

27 36 40 46 46 48 
30 40 44 50 51 54 
33 43 48 54 56 59 
36 46 52 58 61 64 
38 49 56 62 65 69 

40 52 60 66 69 73 
42 55 63 69 73 77 
44 58 66 72 77 81 
46 61 69 75 81 85 
48 64 72 78 85 89 

50 67 75 81 89 93 
52 69 78 84 92 97 
54 71 81 87 95 101 

56 73 84 90 98 105 

57 75 86 92 101 108 

60 79 90 96 106 113 
63 83 96 101 112 120 
66 87 101 106 118 127 
69 91 106 111 124 133 
72 95 111 115 130 139 

75 99 116 119 135 145 
78 103 121 123 140 151 
81 107 125 127 145 157 
84 HI 129 131 150 163 
86 114 133 135 155 168 

88 117 137 139 160 173 


$17 $22 $24 $29 $29 $29 
22 29 31 36 36 37 
27 35 38 44 44 46 
31 41 45 51 51 54 

35 46 51 57 58 62 
39 51 57 63 65 69 
42 55 62 69 71 76 
45 59 67 74 77 82 
48 63 72 79 83 88 

51 67 77 84 89 94 
54 71 81 89 94 100 
57 75 85 93 99 106 
60 79 89 97 104 112 
63 82 93 101 109 117 

65 85 97 105 114 122 
67 88 101 109 119 127 
69 91 105 113 123 132 
71 94 109 116 127 137 
73 97 112 119 131 141 

76 101 117 125 138 148 
81 107 124 132 146 157 
85 113 131 138 154 166 
89 118 137 144 162 175 
93 123 143 150 170 183 

97 128 149 156 177 191 
101 133 155 162 184 199 
104 138 161 168 191 207 
107 143 167 173 198 215 
110 147 172 178 205 222 

113 151 177 183 212 229 


$20 $23 $28 $30 $30 
26 30 36 39 39 
31 37 44 48 48 
36 43 52 56 56 

41 49 59 63 64 
45 55 65 70 72 
49 60 71 77 79 
53 65 77 84 86 
56 70 82 90 93 

59 75 87 96 99 
62 79 92 102 105 
65 83 97 108 111 
68 87 102 113 117 
71 91 106 118 123 

74 95 110 123 129 
77 99 114 128 135 
80 103 118 133 140 
82 107 122 138 145 
84 110 126 142 150 

88 115 132 149 158 
93 122 140 158 168 
98 129 147 167 178 
102 135 154 176 187 
106 141 161 184 196 

110 147 168 192 205 
114 153 174 200 214 
118 159 180 208 223 
122 165 186 215 232 
126 171 192 222 240 

130 177 198 229 248 


$12 $13 $17 $18 $18 
16 18 23 24 24 
20 22 28 30 30 
23 26 33 35 35 

26 30 38 40 40 
29 34 42 45 45 
32 38 46 50 50 
35 41 50 54 55 
38 44 54 58 60 

40 47 57 62 64 
42 50 60 66 68 
44 53 63 70 72 
46 56 66 74 76 
48 59 69 78 80 

50 62 72 82 84 
52 65 75 85 88 
54 68 78 88 92 
56 70 81 91 95 
58 72 84 94 98 

60 76 88 99 103 
64 81 93 106 110 
68 86 98 112 117 
71 91 103 118 124 
74 96 108 124 130 

77 101 113 129 136 
80 105 118 134 142 
83 109 122 139 148 
86 113 126 144 154 
89 117 130 149 160 

92 121 134 154 166 


$13 $16 $21 $21 $21 $10 $10 $14 $15 $15 
18 22 27 27 29 14 14 19 20 20 
23 28 34 34 36 18 18 24 25 25 
28 34 41 41 43 22 22 29 30 30 

33 40 47 48 50 26 26 33 35 35 
38 45 53 54 56 29 30 37 40 40 
43 50 58 60 62 32 34 41 45 45 
48 55 63 66 68 35 38 45 49 49 
52 60 68 72 74 38 41 49 53 53 

56 65 73 77 80 41 44 53 57 57 
60 70 78 82 85 44 47 57 61 61 
64 75 82 87 90 47 50 60 65 65 
68 79 86 92 95 50 53 63 69 69 
72 83 90 97 100 52 56 66 73 73 

76 87 94 102 105 54 59 69 77 77 
80 91 98 107 110 56 62 72 80 81 
84 95 102 112 115 58 65 75 83 85 
88 99 106 116 119 60 68 78 86 89 
92 103 110 120 123 62 71 81 89 92 

97 109 116 126 130 66 76 86 94 97 
105 117 123 135 139 71 82 93 101 105 
112 125 130 144 148 76 88 98 107 113 
119 133 137 153 157 80 94 103 113 120 
126 140 144 161 166 84 100 108 119 127 

133 147 151 169 175 88 105 113 125 134 
140 154 158 177 184 92 110 118 131 140 
147 161 164 185 193 % 115 123 137 146 
153 168 170 192 202 100 120 128 143 152 
159 174 176 199 210 104 125 133 148 158 

165 180 182 206 218 108 130 138 153 164 


$25 $34 $36 $43 $43 $43 

32 43 46 56 56 56 
39 52 56 67 67 68 
46 61 66 77 77 80 

52 69 75 87 87 91 
57 76 84 95 97 101 
62 83 92 103 106 111 
67 89 99 HI 115 121 
72 95 106 118 123 130 

77 101 113 125 131 139 
81 107 120 131 138 147 
85 113 126 137 145 155 
89 118 132 143 152 163 
93 123 138 149 159 171 

97 128 144 155 166 179 
101 133 150 161 173 186 
105 138 156 167 180 193 
108 143 161 172 186 200 
111 147 166 176 192 207 

116 153 174 183 201 218 
123 162 184 193 213 231 
129 170 194 203 224 244 
135 178 204 212 235 257 
141 186 213 221 246 269 

147 194 222 229 256 281 
153 201 231 237 266 293 
158 208 240 245 276 304 
163 215 249 253 286 315 
168 222 257 260 295 326 

173 229 265 267 304 337 




Mississippi 


Missouri 


Nevada 


New Mexico 


New Yorit 


North Carolina 


Income as shown 

on line 9, page 1, 

Form 1040 


Family Size (Persons) 

Over 
1 2 3&4 5 5 


Family Siie (Persons) 

Over 
12 3 4 5 5 


Family Size (f 
1 2 38,4 


ersons) 
Over 
5 5 


Family Size (Persons) 

Over 
12 3 4 5 5 


Family Size (Persons) 

Over 
1&2 3 4 5 5 


Family Size (Persons) 

(jver 
1 2 344 5 5 


Under $1.000 

$1,000-1,499 


^^^3 
40 
46 

52 
57 
62 
67 
72 

76 
80 
84 
88 
92 

96 
100 
103 
106 
109 

114 
120 
126 
132 
138 

144 
149 
154 
159 
164 

169 


$29 $36 $38 $38 
37 46 50 50 
47 57 62 62 
55 66 72 72 

63 75 82 82 
70 83 91 91 
77 91 100 100 
84 98 108 108 
90 105 116 116 

96 112 124 124 
102 119 131 132 
108 125 138 140 
114 131 145 148 
119 137 152 156 

124 143 159 163 
129 148 165 170 
134 153 171 177 
139 158 177 184 
144 163 183 191 

152 171 192 201 
161 181 204 214 
170 191 215 227 
179 200 226 239 
188 209 236 251 

196 218 246 263 
204 227 256 275 
212 235 266 287 
220 243 276 298 
228 251 285 309 


$19 $24 $26 $31 $31 $31 
24 31 34 39 39 40 
30 38 42 47 47 50 
35 45 49 55 56 59 

39 51 56 62 64 67 
43 56 62 69 71 75 
47 61 68 75 78 83 
51 66 73 81 84 90 
55 71 78 86 90 97 

58 75 83 91 96 103 
61 79 88 % lOZ 109 
64 83 93 101 108 115 
67 87 98 106 114 121 
70 91 103 111 119 127 

73 95 107 115 124 133 
76 99 111 119 129 139 
79 103 115 123 134 145 
82 106 119 127 139 150 
84 109 123 131 144 155 

88 114 129 137 151 162 
93 121 137 145 160 172 
98 127 144 152 169 182 
103 133 151 159 178 191 
107 139 158 166 187 200 

111 145 165 173 195 209 
115 151 172 179 203 218 
119 156 179 185 211 227 
123 161 185 191 219 235 
127 166 191 197 226 243 


$12 $16 $17 
15 20 22 
18 24 27 
21 28 31 

24 32 35 
27 36 39 
29 39 43 
31 42 46 
33 45 49 

35 48 52 
37 50 55 
39 52 58 
41 54 61 
43 56 64 

45 58 67 
47 60 69 

49 62 71 

50 64 73 

51 66 75 

53 69 79 
56 73 84 
59 77 88 
62 81 92 
65 84 96 

68 87 100 
71 90 104 
73 93 108 
75 96 111 
77 99 114 

79 101 117 


30 
35 

40 
44 
48 
52 
56 

60 
63 
66 
69 
72 

75 
78 
81 
84 
87 

91 
% 
101 
106 
HI 

116 
121 
125 
129 
133 

137 


31 
37 

42 
46 
50 
54 
58 

62 
66 
70 
73 
76 

79 
82 
85 
88 
91 

95 
101 
107 
112 
117 

122 
127 
132 
137 
141 

145 


$23 $31 $31 $38 $38 $38 
29 40 40 48 48 48 
36 48 48 58 58 58 
42 56 56 67 67 67 

47 63 63 75 75 76 
52 70 70 83 83 84 
57 76 77 90 90 92 
62 82 84 96 97 100 
66 88 90 102 104 108 

70 93 % 108 111 115 
74 98 102 114 118 122 
78 103 108 120 125 129 
82 108 114 125 131 136 
86 113 120 130 137 143 

90 118 125 135 143 149 
93 122 130 140 149 155 
96 126 135 145 155 161 
99 130 140 149 161 167 
102 134 145 153 166 173 

107 140 152 160 175 182 
113 148 162 169 186 194 
119 156 171 177 196 205 
125 163 180 185 206 216 
131 170 189 193 216 227 

137 177 198 201 226 237 
142 184 207 209 236 247 
147 191 215 216 245 257 
152 197 223 223 254 267 
157 203 230 230 263 276 


$3 
5 

7 
8 

9 
10 
11 
12 
13 

14 
15 
16 
17 
18 

19 
20 
21 
22 
23 

24 
26 
28 
30 
32 

34 
36 
37 
38 
39 

40 


$4 $5 $6 $6 
5 7 8 8 
7 9 10 10 
9 11 12 12 

11 13 14 14 

13 14 16 16 

14 15 18 18 

15 16 19 20 

16 17 20 21 

17 18 21 22 

18 19 22 23 

19 20 23 24 

20 21 24 25 

21 22 25 26 

22 23 26 27 

23 24 27 28 

24 25 28 29 

25 26 29 30 

26 27 30 31 

27 29 31 32 
29 31 33 35 
31 33 35 38 
33 35 37 40 
35 37 39 42 

37 39 41 44 
39 41 43 46 
41 42 45 48 

43 43 47 50 

44 44 48 52 

45 45 49 54 


$18 $19 $25 $26 $26 
23 26 33 35 35 


$1,500-1,999 


28 32 40 43 43 


$2,000-2,499 


33 38 47 51 51 


$2,500-2,999 .. 


37 43 53 58 59 


$3,000-3.499 


41 48 59 65 66 


$3,500-3,999 


45 53 65 71 73 


$4,000-4.499 


49 58 70 77 79 


$4,500-4,999 


52 63 75 83 85 


$5,000-5,499 


55 67 80 89 91 


$5,500-5,999 


58 71 85 95 97 


$6,000-6,499 


61 75 90 100 103 


$6,500-6,999. 


64 79 94 105 109 


$7,000-7,499 


67 83 98 110 114 


$7,500-7,999 


70 87 102 115 119 


$8.000-8.499 


73 91 106 120 124 


$8,500-8.999 


76 95 110 125 129 


$9.000-9,499 


79 99 114 130 134 


$9,500-9,999 


81 102 118 134 139 


$10,000-10,999 


84 107 123 140 146 


$11.000-11.999 

$12,000-12,999 


89 114 131 149 156 
94 121 138 158 165 


$13,000-13,999 


98 128 145 166 174 


$14,000-14,999 


102 134 152 174 183 


$15,000-15,999 


106 140 158 182 192 


$16 000-16 999 


110 146 164 190 200 


$17,000-17.999 


114 152 170 197 208 


$18,000-18,999 


118 158 176 204 216 


$19,000-19,999 


122 164 181 211 224 


$20,000 and over 


236 259 294 


320 


131 171 197 203 233 


251 


162 209 2 


37 237 272 285 


126 169 186 218 232 



The sales tax table for North Dakota could not be completed in time for this printing. 

Offices. 



It will be available at local Internal Revenue 

16— 78MO-1 













INDIVIDUAL/1965 • FORMS AND INSTRUCTIONS 






175 




STATE SALES TAX TABLES n 

If you itemize your deductions these amounts may be used to determine the general sales tax to be entered on page 2, Part IV. 
However, if you are able to establish that you paid a larger amount, you are, of course, entitled to deduct that amount. Local 
sales taxes have been included only in the Utah table. They may be claimed for Tennessee and Wyoming by adding to the figure 
in the table an amount based on the ratio between the local and State sales tax rates taking into consideration the number of 
months that the taxes have been in effect. Gasoline taxes are not included in these tables (see page 9 of the instructions for gas- 
oline tax rates). Sales taxes for purchase of automobiles are also not included in these tables and they should be added, if applicable. 






Ohio 


Oklahoma 


Pennsylvania 


Rhode island 


South Carolina 


South Oakota 


Tennessee 




Income as shown 

on line 9, page 1. 

Form 1040 


Family Size (Persons) 
Over 
1&2 3ii4 5 5 


Family Size (Persons) 
Over 
1 2 3&45 5 


Family Size (Persons) 
4 or Over 
under S 5 


Family Size (Persons) 
Over 
IS2 3 4 5 5 


Family Size (Persons) 
Over 
1 2 3&4 5 5 


Family Size (Persons) 

Over 
12 3 4 5 5 


Family Size (Persons) 
Over 
1 2 3&4 5 5 




Undet $1,000 

Jl.000-l.499.- 

(1,500-1.999 

$2,000-2,499 

(2.500-2,999 

W,00O-3,499 

(3.500-3.999 

(4.0OO-4.499 . -- 
(4,500-4,999 

(5,000-5,499 

$5.500-5.999 

(8,000-6.499 

(6.500-6.999 

(7.00O-7.499 

(7.500-7,999 

$8.000-8.499 

(8,500-8,999 

(9,000-9.499 

$9,500-9,999 

(10,000-10.999 

(11.000-11,999 

(12,000-12,999 

(13,000-13,999 - 

$14,000-14,999 

(15,000-15.999 

(16,000-16,999 

(17,000-17,999 

(18,000-18,999 _._- 
(19,000-19.999 

(20,000 and over 


(8 
12 
16 
19 

22 
25 
28 
31 
34 

37 
40 
43 
46 
49 

52 

55 
58 
60 
62 

66 
71 

76 
81 
86 

91 

96 
101 
106 
111 

115 


(10 (10 (10 
14 14 14 
19 19 19 
23 23 23 

27 27 27 
31 31 31 
35 35 35 
39 39 39 
42 43 43 

45 47 47 
48 51 51 
51 55 55 
54 59 59 
57 62 63 

60 65 67 
63 68 71 
66 71 74 
69 74 77 
72 77 88 

76 82 85 
82 89 92 
88 96 99 
94 102 106 
99 108 113 

104 114 120 
109 120 127 
114 126 133 
119 132 139 
124 138 145 

129 144 151 


(13(14 (17 (18(18 
17 19 23 24 24 
21 23 28 30 30 
24 27 33 35 36 

27 31 37 40 41 
30 35 41 45 46 
33 39 45 50 51 
36 42 49 54 56 
38 45 53 58 60 

40 48 57 62 64 
42 51 60 66 68 

44 54 63 70 72 
46 57 66 74 76 

45 60 69 78 80 

50 63 72 82 84 
52 66 75 85 88 
54 69 78 88 92 
56 71 81 91 95 
58 73 83 94 98 

60 76 87 99 103 
64 81 92 105 110 
68 86 97 HI 117 
71 91 102 117 123 
74 % 107 123 129 

77 100 112 129 135 
80 104 117 134 141 
83 108 121 139 147 
86 112 125 144 153 
88 116 129 149 159 

90 120 133 154 165 


(14 (22 (22 
20 29 29 
26 36 36 
32 43 43 

37 49 49 
42 55 55 
47 61 61 
52 67 67 
57 72 72 

62 77 77 
67 82 82 
72 87 87 
76 92 92 
80 97 97 

84 101 101 
88 105 105 
92 109 109 
96 113 113 
100 117 117 

107 123 123 
lis 131 133 
123 139 142 
130 147 151 
137 154 160 

144 161 169 
151 168 177 
158 175 185 
165 182 193 
172 189 201 

179 196 209 


(14 (17 (22 (22 (22 
19 23 29 29 29 
24 29 36 37 37 
29 35 42 44 44 

34 41 48 50 50 
39 46 54 56 56 
44 51 59 62 62 
49 56 64 68 68 
53 61 69 74 74 

57 66 74 79 79 
61 71 78 84 84 
65 75 82 89 89 
69 79 86 94 94 
73 83 90 99 99 

77 87 94 104 104 
81 91 98 108 109 
85 95 102 112 114 
89 99 106 116 119 
92 103 110 120 123 

97 109 115 127 130 
104 117 122 135 139 
HI 124 129 143 148 
118 131 136 151 157 
125 138 143 159 166 

132 145 149 166 174 
139 152 155 173 182 
145 159 161 180 190 
ISl 166 167 187 198 
157 173 173 194 206 

163 179 179 201 214 


(20 (23 (28 (30 (30 
26 30 36 39 39 
32 37 45 48 48 
37 44 52 56 56 

42 50 59 64 64 
46 56 66 72 72 
50 61 72 79 79 
54 66 78 86 86 
58 71 84 93 "93 

62 76 89 99 100 
65 81 94 105 107 
68 86 99 HI 113 
71 90 104 116 119 
74 94 109 121 125 

77 98 114 126 131 
80 102 118 131 137 
83 106 122 136 143 
86 HO 126 141 148 
39 114 130 146 153 

93 119 136 153 161 
98 127 144 162 172 
103 134 152 171 182 
108 HI 160 180 192 
113 148 167 189 202 

117 154 174 197 211 
121 160 181 205 220 
125 166 187 213 229 
129 172 193 221 238 
133 178 199 228 247 

137 184 205 235 256 


(16 (20 (21 (25 (25 (25 
20 26 27 32 32 32 
24 31 34 39 39 40 
28 36 40 45 45 47 

32 41 45 51 51 54 
35 46 50 57 57 61 
38 50 55 62 63 67 
41 54 60 67 68 73 
44 58 64 71 73 79 

47 62 68 75 78 84 
50 65 72 79 83 89 
53 68 76 83 88 94 
55 71 80 87 93 99 
57 74 84 91 97 104 

59 77 88 95 101 109 
61 80 92 99 105 114 
63 83 95 102 109 119 
65 86 98 105 113 123 
67 89 101 108 117 127 

70 93 106 113 123 133 
74 98 112 119 130 142 
78 103 118 125 137 150 
82 108 124 131 144 158 
86 113 130 137 151 166 

89 118 136 142 158 174 
92 123 142 147 165 181 
95 127 147 152 172 188 
98 131 152 157 178 195 
101 135 157 162 184 202 

104 139 162 167 190 209 


(21 (22 (28 (29 (29 
26 29 36 38 38 
32 36 44 47 47 
37 43 51 55 56 

42 49 58 63 64 
46 55 65 70 72 
50 60 71 77 79 
54 65 77 84 86 
58 70 82 90 93 

62 75 87 96 100 
65 80 92 102 106 
68 85 97 108 112- 
71 89 102 114 118 
74 93 107 120 124 

77 97 112 125 130 
80 101 116 130 136 
83 105 120 135 142 
85 109 124 140 147 
87 113 128 145 152 

92 118 135 152 160 
97 125 143 161 170 
102 132 151 170 180 
107 139 158 179 190 
112 146 165 188 200 

116 153 172 1% 209 
120 159 179 204 218 
124 165 186 212 227 
128 171 192 220 236 
132 177 198 228 245 

136 183 204 236 254 






Texas 


Utah 


Washington 


West Virginia 


Wisconsin 


Wyoming 




Income as shown o 
page 1 , Form 


n line 9, 
040 


Family Size (Persons) 
Over 
1&2 3S4 5 5 


Family Size (Persons) 

Over 
12 3 4 5 5 


Family Size (Persons) 

Over 
12 3 4 5 5 


Family Size (Per^ns) 

Over 
1 2 3&4 5 5 


Sales Tax 
Deduction 


Family Size (Persons) 

Over 
12 3 4 5 5 




Under (1,000 






(7 (10 (10 (10 
10 13 14 14 
13 16 18 18 
16 19 21 21 

19 22 24 24 
21 25 27 27 
23 28 30 30 
25 31 33 33 
27 34 36 36 

29 36 39 39 
31 38 42 42 
33 40 45 45 
35 42 47 48 
37 44 49 50 

39 46 51 52 
41 48 53 54 
43 50 55 56 

45 52 57 58 

46 54 59 60 

48 56 63 64 
52 60 67 68 
56 64 71 72 
59 68 75 76 
62 72 79 80 

65 75 83 84 
68 78 87 88 
71 81 91 92 
74 84 95 96 
77 87 98 100 

80 90 101 104 


(23 (31 (31 (40 (40 (40 
30 40 40 51 51 51 
37 49 50 61 61 61 
44 57 59 70 70 70 

50 64 67 79 79 79 
55 71 75 86 86 88 
60 78 82 93 94 97 
65 84 89 100 102 106 
70 90 96 107 109 114 

74 96 103 113 116 122 
78 101 109 119 123 130 
82 106 115 125 130 137 
86 111 121 131 137 144 
90 116 126 136 144 151 

94 121 131 141 150 158 

98 126 136 146 156 165 
102 130 141 151 162 171 
105 134 146 156 168 177 
108 138 151 160 174 183 

113 144 159 167 183 193 
120 153 169 176 194 205 
126 161 178 184 205 217 
132 169 187 192 215 228 
138 177 196 200 225 239 

144 184 205 208 235 250 
150 191 213 216 245 260 
155 198 221 223 255 270 
160 204 229 230 264 280 
166 210 237 237 273 290 

171 216 245 245 282 300 


(25 (32 (33 (43 (43 (43 
32 42 43 54 54 54 
39 52 53 66 66 66 
46 61 63 76 76 76 

52 69 72 85 85 86 
58 77 80 94 94 96 
64 84 88 102 103 106 
69 91 96 109 112 115 
74 97 103 116 121 124 

79 103 110 123 129 133 
84 109 117 130 137 142 
89 115 124 136 145 150 
93 121 131 142 153 158 
97 126 137 148 160 166 

101 131 143 154 167 174 
105 136 149 160 174 181 
109 141 155 165 181 188 
113 146 161 170 188 195 
116 151 166 175 194 202 

122 158 175 183 204 213 
129 167 186 193 217 226 
136 176 197 203 229 239 
143 184 207 212 241 252 
150 192 217 221 253 265 

156 200 227 230 264 277 
162 208 237 239 275 289 
168 216 246 248 286 301 
174 224 255 257 297 313 
180 231 264 266 307 324 

186 238 273 274 317 335 


(18 (20 (26 (27 (27 
24 27 34 36 36 
29 34 42 45 45 
34 40 49 53 53 

39 46 56 61 61 
43 51 62 68 68 
47 56 68 75 75 
51 61 74 81 82 
55 66 79 87 88 

59 71 84 93 94 
63 76 89 99 100 
66 80 94 105 106 
69 84 99 110 112 
72 88 104 115 118- 

75 92 108 120 124 
78 % 112 125 130 
81 100 116 130 135 
83 104 120 135 140 
85 108 124 140 145 

89 113 130 147 153 
94 121 138 156 163 
99 128 145 165 173 
104 135 152 174 183 
109 142 159 182 192 

114 148 166 190 201 
119 154 173 198 210 
123 160 180 206 219 
127 166 186 214 228 
131 172 192 221 236 

134 178 198 228 244 


1 
11 

14 

17 
19 
21 
23 
25 

27 
29 
31 
33 
35 

37 
39 
41 
43 
45 

49 
53 
57 
61 
65 

69 
73 
76 
80 
83 

86 


(14 (19 (19 (25 (25 (25 
18 24 25 31 31 31 
22 29 30 37 37 37 
25 33 35 42 42 43 

28 37 40 47 47 48 
31 41 44 52 52 53 
34 45 48 56 57 58 
36 49 52 60 62 63 
38 52 56 64 67 68 

40 55 60 68 71 73 
42 58 64 71 75 77 
44 61 67 74 79 81 
46 64 70 77 83 85 
48 67 73 80 87 89 

50 70 76 83 91 93 
52 72 79 86 95 97 
54 74 82 89 98 101 
56 76 85 92 101 105 
58 78 88 94 104 108 

60 82 92 97 109 114 
63 87 97 102 115 121 
66 91 102 107 121 128 
69 95 107 112 127 135 
72 99 112 116 133 141 

7f 103 117 120 139 147 
711 107 122 124 145 153 
81 HI 127 128 150 159 
84 115 132 132 155 165 
86 118 136 136 160 171 

88 121 140 140 165 176 




(1,000-1,499 




(1,500-1,999 




(2,000-2.499.... 




(2.50O-2.999 _ 




$3,000-3 499 




$3,500.3.999 




$4,000-4.499 




$4.500-4,999... 




(5.00O-5.499 




$5,500-5.999 




$6,000-6.499 




$6.500-6,999 




$7,000-7.499 




$7,500-7.999 




$8.000-8.499... 




$8 500-8.999 




$9.000-9.499 ._ 




$9,500-9.999 




$10,000-10.999 




$11,000-11,999 




$12,000-12,999 




$13,000-13,999.- 




$14 000-14,999 




$15,000-15,999 




$16,000-16,999 




$17,000-17.999 




$18,000-18.999 




(19 000-19.999 




(20 000 and over 












16— 78S60-1 



176 



INDIVIDUAL/ 1965 • FORMS AND INSTRUCTIONS 



B-1 INSTRUCTIONS FOR SCHEDULE B (Form 1040) 

PENSIONS • ANNUITIES • RENTS • ROYALtlES • PARTNERSHIPS • ESTATES • TRUSTS • RETIREMENT INCOME CREDIT 



Port I 

PENSIONS AND ANNUITIES 

Noncontributory Annuities. — If the em- 
ployee did not contribute to the cost and 
was not subject to tax on his employer's 
contributions, the full amount of an an- 
nuity or a jjension of a retired employee 
must be included in his income. 

O^er Annuities. — Amounts received 
from other annuities, pensions, endow- 
ments, or life insurance contracts, 
whether paid for a fixed number of 
years or for Ufe, 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 reason 
other than the death of the insured un- 
der an annuity, endowment, or life 
insurance contract. 

Part I 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 sepa- 
rate Part I 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 yoiir life 
expectancy. This computation and 
your life expectancy multiple can be 
found in the regulations covering an- 
nuities and pensions. Once you have 
obtained the multiple it remains un- 
changed and it will not be necessary to 
recompute your taxable portion each 
year unless the payments you receive 
change in amount. In making this 
computation you can get help from the 
Internal Revenue Service as well as 
from some employers and insurance 
companies. 

Special Rule for Certain Types of Em- 
ployees' Annuities. — There is a special 
rule provided for amounts received as 
employees' aimuities where part of the 
cost is contributed by the employer and 
the amount contributed by the em- 
ployee will be returned within 3 years 
from the date of the first payment re- 
ceived 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 ex- 
cluded from income until the employee 
recovers his cost (the amount contrib- 
uted by him plus the contributions made 
by the employer on which the employee 
was previously taxed) ; thereafter all 
amounts received are fully taxable. 



This method of computing taxable in- 
come also applies to the employee's 
beneficiary if the employee died before 
receiving any annuity or pension pay- 
ments. 

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 
w