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Full text of "Statistics of income"

BOSTON PUBLIC LIBRARY 



3 9999 063 



6 271 1 




BOSTON 
PUBLIC 
LIBRARY 













-OVT. DOC. 



STATISTICS 
OF INCOME 



196b 



INDIVIDUAL 








CTZ! 



v_y 



^^ 




Internal Revenue Service 



§ 




il 



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. An historical summary 
is provided in each issue. 

Publication No. 79 (7-68) 

Price $2.50 (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 (64 pp., 40(') 

Foreign Tax Credit for 1961 (73 pp., 50(') 

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

Fiduciary, Gift, and Estate Tax Returns, 1965 (114 pp., $1.25) 

Personal Wealth Estimated from Estate Tax Returns, 1962 (103 pp., 65(') 

U.S. Business Tax Returns for 1954 (213 pp., $1.25) 

U.S. Business Tax Returns for 1965, Preliminary (25 pp., 20o) 

Corporation Income Tax Returns for 1963 (429 pp., $2.25) 

Corporation Income Tax Returns for 1965, Preliminary (41 pp., 25(') 

Publications in preparation 

Individual Income Tax Returns for 1967, Preliminary 
U.S. Business Tax Returns for 1965 
Corporation Income Tax Returns for 1964 
Foreign Income and Taxes for 1962 



STATISTICS 
OF INCOME 



1966 



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 

Alfred J. McKeon, Chief, Mathematical Statistics Branch 

Robert J. Tolliver, Chief, Program t\/lanagement Branch 




This report was prepared under the direction of Jack Blacksin, 

Chief, Individual Incorrte Statistics Staff. Income. Finance. 

and Wealth Branch. Important contributions were made 

by Frank M. Malanga. 

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 system design and conducted 

computer processing of the data. 







P:> 



Ar/ / 



Letter of Transmittal 



Treasury Department, 

Office of the Commissioner of Internal Revenue, 

Washington, D.C., June 21, 1968. 

Dear Mr. Secretary: . 

I am transmitting the complete repori, Statistics of Income— 1966, indivi- 
dual Income Tax Returns, which supersedes the preliminary report issued 
earlier this year. This report was prepared in partial fulfillment of the require- 
ments of section 6108 of the Internal Revenue Code, which prescribes that 
statistics be published annually with respect to the operation of the income 

tax laws. 

In order to obtain the most useful information for evaluatmg our voluntary 
system of taxation, the content of this publication reflects the suggestions 
received from staff members of the Treasury Department, the Joint Committee 
on Internal Revenue Taxation, and other Government agencies that find the 
data useful in the planning and implementation of policy. As a result of these 
comments, statistical data are presented for the first time reflecting the new 
system of graduated withholding, the increased Social Security taxes on self- 
employment income, the temporary suspension of the investment tax credit, 
and the revised method of reporting credit for nonhighway use of gasoline and 

lubricating oil. - i i 

Many comments and suggestions were also received from State and local 
governments, universities, business firms, and private organizations that 
find the data useful for a wide range of research purposes. These organiza- 
tions, whose widest area of need is for geographic data, should find the added 
information classified by States most helpful. 

As in other years, the publication presents basic data on the sources of 
income, exemptions, taxable income, and tax reported by individuals. In 
addition, the report contains a biennial series on itemized deductions by type 
of deduction. Major classifications include size of income, tax rate, and marital 

status. . , , , • .• 

We continue to seek new ways to make the Statistics of Income publications 
more responsive to needs of users. I express my appreciation to all those 
users who have cooperated so ably and wholeheartedly to the development of 
this report. 




l^ 



Commissioner of Internal Revenue. 



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



m 



Foreword 



Income and tax data presented in this report were estimated from a sample 
of individual income tax returns and represent complete coverage of all returns 
filed by the Nation's taxpayers for income year 1966. 

To enhance its usefulness, this report has been organized in ten sections. 
Each of the first five topical sections include text, text tables and charts, 
followed by detailed basic tables. A table of contents is provided for each 
section. 

Readers interested in learning more about the items appearing in the tables 
will find explanations of the classifications and terms in section 6. The sources 
and limitations of the data as well as the return sampling procedures used 
are described in section 7. The reproductions of the 1966 tax forms and in- 
structions (section 8) as well as the index (section 10) are included to further 
aid readers in understanding and using the data. Historical data are presented 
in section 9. 

The Internal Revenue Code of 1954, as amended, provides the legal basis 
for the tax activity detailed in this report. Recent amendments affecting some 
of the data provided for-- 

(1) increased social security taxes on self-employment income, 

(2) a system of graduated rates for taxes withheld from salaries and wages, 

(3) a temporary suspension of the investment tax credit, and 

(4) a refundable tax credit for nonhighway use of gasoline and lubricating 
oil. 

These changes in tax law are explained in so far as they may affect items in 
the tables. 

In addition to statistical data reflecting the changes in law, new information 
provided from 1966 individual income tax returns includes: 

(1) Estates and Trusts income or loss (formerly included in "Other 
income"). 

(2) Dividends or interest reported on Form 1040A (also included in "Other 
income" in former years). 

(3) Interest received by type of payer. 

(4) Small Business Corporation net profit or loss (formerly included in 
"Partnership net profit or loss"). 

(5) Excess social security tax withheld and tax withheld from regulated 
investment companies (formerly included in "Tax withheld"). 

Obtaining data on the last four items has been facilitated by changes in tax 
form design. These items are explained further in the text of each topical 
section. 



Contents 



GUroE TO BASIC AND HISTORICAL TABLES, viii 



Section 1 

RETURNS FILED AND SOURCES OF INCOME, 1 

Returns and income showed record increases, 1 
Most income sources increased, 2 
Proprietors and partners netted $41 billion, 3 
Interest and dividends on Form 1040A were recorded for 

the first time, 3 
Individuals received $16,2 billion of dividends and other 

distributions, 4 
Sources of interest income reported, 4 
Depreciation allowances of $244 million were recaptured 

as ordinary income, 5 

Section 2 

DEDUCTIONS AND EXEMPTIONS, 45 

Selected deductions and exclusions from gross income, 45 
Employee business expense and moving expense, 45 
Sick pay exclusion, 47 
Self-employed pension deduction, 47 
Personal deductions, standard or itemized, 48 
Standard deduction, 48 
Itemized deductions, 48 

State and local taxes, 49 
Interest paid, 49 
Contributions, 50 
Medical and dental expense, 50 
Child care expense, 51 
Educational expense, 51 
Exemptions, 



Section 3 

TAX COMPUTATION AND TAX RATES, 87 

Tax base and tax computation method, 87 
Tax rate schedules, 89 
Tax credits, 91 

Investment credit temporarily suspended, 91 
Self-employment tax increases, 91 
Prepayments on tax, 92 

Graduated withholding introduced, 92 

Refundable credits, 92 



Section A 

TAXPAYERS AGE 65 OR OVER: 

INCOME CREDIT, 113 



RETIREMENT 



Returns of older taxpayers reflected contrasting patterns 
of income, 113 

Taxpayers age 65 or over reported $76 billion in divi- 
dends and other distributions, 114 

Older taxpayers with interest income reported average 
amount received of $1,127, 115 

Older taxpayers may exclude all or part of a gain on the 
sale of residence, 115 

Taxpayers age 65 or over reported higher deductions, 116 

Taxpayers claimed an average tax credit of $109 for 
retirement income, 116 

Section 5 

REGIONAL AND STATE DATA, 137 

Major source of income, 137 
lype of deduction, 139 

Selected deductions and exclusions from gross income, 
139 

Section 6 

EXPLANATION OF CLASSIFICATIONS AND TERMS, 
163 

Classifications, 163 
Explanation of terms, 163 

Section 7 

SOURCES OF DATA, DESCRIPTION OF THE 

SAMPLE, AND LIMITATIONS OF THE DATA, 175 

Sources of data, 175 
Description of the sample, 176 

Sample selection, 176 

Method of estimation, 176 
Limitations of the data, 176 

Sampling variability, 176 

Nonsampling errors, 177 

Section 8 

1966 FORMS AND INSTRUCTIONS, 181 

Section 9 

HISTORICAL DATA, 1957-1966, 233 

Section 10 
INDEX, 243 



VII 



Guide to Basic and Historical Tables 



Section 1 
RETURNS 



FILED AND SOURCES OF INCOME 



Cumulated income and taxes (table 1), 6 

Marital status (tables 2-3), 7-8 

Sources of income or loss (tables 4-7), 9-21 

Major source of income (table 8), 25 

Form I040A returns (table 9), 27 

Size of salaries and wages (table 10), 28 

Dividends and other distributions: 

Type of dividends and distributions (table 11), 29 

Size of dividends (table 12), 31 
Interest: 

Sources of income or loss and major type of interest 
(table 13), 32 

Size of interest income received (table 14), 33 
Business or profession returns: 

Sources of income or loss (table 15), 34 

Size of business or profession profit or loss (table 
16), 38 
Size of farm profit or loss (table 17), 39 
Size of partnership profit or loss (table 18), 40 
Sales of capital assets: 

Short and long-term capital gain or loss (table 19), 
41 

Size of capital gain or loss (table 20), 44 



Section 2 

DEDUCTIONS AND EXEMPTIONS 

Self-employed pension deduction returns (table 21), 52 
Itemized deductions: 

Sources of income or loss (tables 22, 24), 53, 56 

Marital status (tables 22-23), 53-54 

As a percent of income (tables 26, 28, 30, 32, 34), 

61, 64, 66, 68, 70 
By type (table 25), 60 

Medical expense deduction (tables 27-28), 

63-64 
Tax deduction (tables 29-30), 65-66 
Interest deduction (tables 31-32), 67-68 
Home mortgage interest (table 31), 67 
As a percent of adjusted gross income 
(table 32), 68 
Contribution deduction (tables 33-34), 69-70 
Child care expense deduction (table 25), 60 
Educational expense deduction (table 25), 60 



Standard deduction: 

Sources of income or loss (tables 35, 37), 71, 74 

Marital status (tables* 35-36), 71-72 

Minimum standard (table 38), 78 
Exemptions (tables 39-41), 82-85 

Section 3 

TAX COMPUTATION AND TAX RATES 

Normal tax and surtax (table 42), 93 
Alternative tax (table 43), 94 
Marginal tax rates: 

By income class and tax schedule (tables 44-47), 
95-102 

Income tax at each tax rate (table 48), 104 
Tax prepayments: 

Refundable credits (table 49), 108 

Overpayment returns (table 50), 109 

Tax due returns (table 51), 111 

Section 4 

TAXPAYERS AGE 65 OR OVER: RETIREMENT 

INCOME CREDIT 

Taxpayers age 65 or over: 

All returns (table 52), 118 

Joint returns (table 53), 122 

Standard deduction (table 54), 125 

Itemized deductions by type (table 55), 127 
Retirement income credit (table 56), 133 

Section 5 

REGIONAL AND STATE DATA 

Sources of income (table 57), 141 
Selected data, by income size (table 58), 143 
Major source of income (table 59), 156 
Itemized deductions by type (table 60), 158 
Exemptions by type and number (table 61), 159 
Tax deduction by type of tax (table 62), 161 
Selected deductions and exclusions from income (table 
63), 162 

Section 9 

HISTORICAL DATA, 1957-1966 



Characteristics (tables 64, 65, 68), 233, 234. 
Sources of income (tables 66, 69), 235, 237 
Itemized deductions by type (table 67), 236 
States (table 70), 239 
Metropolitan areas (table 71), 241 



236 



VIII 



Section 



1 



CONTENTS 

Returns and income showed record increases, 1 
Most income sources increased, 2 
Proprietors and partners netted S41 billion, 3 

Interest and dividends on Form 1040A were recorded for first time, 3 
Individuals received $16.2 billion of dividends and other distributions. 
Sources of interest income reported, 4 

Depreciation allowances of $244 million were recaptured as ordinary 
income, 5 

Text tables 

1.1 Marital status and income classes, 1965 and 1966, 1 

1.2 Returns, income and taxes: 1965 and 1966, 2 

1.3 Interest income by form of return, 3 

1.4 Dividend income by form of return, 4 

1.5 Dividends and other distributions by income classes, 4 

1.6 Interest income by type of payer, 5 

1.7 Gain from disposition of depreciable property, 5 

Charts 

1A Growth in number of returns by income classes, 1957-1966, 2 

IB Profit or loss from business enterprises, 3 

Basic tables 

1 Data cumulated by income classes, 6 

2 All returns, by income classes and marital status, 7 

3 Sources of income by marital status, 8 

4 All returns: Sources of income and tax items, by income classes, 9 



Returns Filed and 
Sources of Income 



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

Sources of income and tax items, by income classes, 13 

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

Sources of income and tax items, by income classes, 17 

7 All returns: Sources of income and tax items, by income classes, taxable 

and nontaxable returns combined, 21 

8 Selected major sources of income by income classes. 25 

9 Form 1040A returns: Sources of income by income classes, 27 

10 Salaries and wages, by size of salaries and wages, 28 

11 Dividends and other distributions, by income classes, 29 

12 Dividend income, by size of dividends, 31 

13 Returns with interest income: Sources of income, by major type of 

interest income and income classes, 32 

14 Interest received by size of interest, 33 

15 Returns with business or profession profit or loss: Sources of income and 

tax items by income classes, 34 

16 Business or profession profit or loss, by size of profit or loss, 38 

17 Farm profit or loss, by size of profit or loss, 39 

18 Partnership profit or loss, by size of profit or loss, 40 

19 Capital gains and losses and capital loss carryover, short- and long-term, 

by income classes, 41 

20 Sales of capital assets, by size of gain or loss, 44 



RETURNS AND INCOME SHOWED RECORD 
INCREASES 

Taxpayers filed 70.2 million returns for 1966, or 3.8 
percent more than were filed for the previous year. 
On these returns an aggregate of $468.5 billion of 
adjusted gross income was reported, 9.1 percent more 
than the record level previously established in 1965. 
These percent increases in returns filed and in adjusted 
gross income were the largest experienced under the 
Internal Revenue Code of 1954. 

The increase in returns filed only partly accounted 
for the sharp increase in adjusted gross income. There 
continued to be a marked upward shift in income distri- 
bution. Of the total increase of 2.6 million returns filed 
for 1966, about 1.5 million were filed by taxpayers 
with adjusted gross income of $10,000 under $15,000. 
Returns filed by individuals with adjusted gross income 
of $15,000 or more increased by 755,000. The large 
increase in these two income classes contrasted with 
the decrease in returns filed by taxpayers with income 
under $5,000 and the modest increase in returns filed 
by individuals with income of $5,000 under $10,000. 
The long-term upward shift in incomes is traced in 
chart lA. 

Married couples filing jointly led the advance in 
income levels in 1966. While they registered in total 
only a modest advance of 600,000 returns over the 
previous year, there were some marked shifts by income 
size. Husbands and wives with adjusted gross income 
of $10,000 or more filed 2.1 million more returns for 



1966, This gain was partially offset by the 1.5 million 
decrease in joint returns with income under $10,000. 
Table 1.1 shows the changes between 1965 and 1966 
in returns filed by income class and marital status of 
taxpayer. 



. 1 -NUMBER OF RETURNS BY MARITAL STATUS AND ADJUSTED GROSS 
INCOME CLASSES, 1965 AND 1966 

[Taxable and nontaxable returri^ 



Adjusted gross income class and marital 
status 


1965 


1966 


Change, 1965 
to 1966 




(1) 


(2) 


(3) 


All adjusted gross income classes 


67,596,300 


70,160,425 


2,564,125 


Joint returns of husbands and wives-... 


39,303,938 

23,351,400 

2,851,212 

1,887,912 

201,837 

33,017,350 

10,492,336 
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 


39,932,116 

25,181,624 

2,882,993 

1,941,067 

222,622 

32,955,107 

9,289,966 

20,355,963 

2,186,577 

981,070 
141,531 

23,797,560 

18,216,685 
4,110,875 

609,394 

797,204 

63,401 

13,407,758 

12,425,465 

714,786 

87,022 

162,793 

17,690 


628,178 

1,830,224 

31,781 

53,155 

20,785 

-62,243 

-1,202,870 

1,184,531 

-66,784 

16,521 

6,360 

323,823 

-268,348 

504,544 

76,592 

-705 

11,738 

2,302,547 

2,099,396 

141,149 

21,974 

37,339 

2,637 


Separate returns of husbands and wives. 






Joint returns of husbands and wives 


Separate returns of husbands and wives 

• Returns of heads of household 


$5,000 under $10,000, total 

Joint returns of hustands and wives 


Separate returns of husbands and wives 




$10,000 or more, total 

Joint returns of husbands and wives 


Separate returns of husbands and wives 







^Includes returns with adjusted gross deficit. 

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



Individual Returns/ 1966 • Returns Filed and Sources of Income 



Chart lA 



Growth in 
number of 
returns 
by size of 
adjusted 
gross income 
1957-1966 



Although total returns filed 
increased 17% during this 
period, returns with adjusted 
gross income under $10,000 
accounted for 94% of the 
returns filed in 1957. compared 
with 81% in 1966, mdicaling 
a marked upward shift in 
the income distribution 
of tax returns. 




Returns under $5,000 



1957 



1960 



1966 



Table 1.2— NUMBER OF RETURNS, 
1965 


SELECTED INCOME SOURCES, AND TAXES: 
\ND 1966 


Item 


1965 


1966 


Increase or 
decrease (-) 
1966 over 1965 




Number or 
amovint 


Percent 




(1) 


(2) 


(3) 


(■4) 




67,596,300 
53,700,794 
13,895,506 


70,160,425 
56,709,076 
13,451,349 


2,564,125 

3,008,282 
-444,157 


3.8 

5.6 

-3.2 




Nontaxable 






(Mittion dollara) 


Adjusted gross income lees deficit 

Sources of income: 


429,201 

347,150 
12,961 
11,296 

24,588 
3,365 

10,606 

10,181 

2,454 

621 

( = ) 

{') 

3,143 

255,082 

49,530 

1,078 


468,451 

381,067: 
13,998 
13,225. 

26,188 
4,070 

10,726 

9,941 

2,603 

712 

1,195 

1,005 

3,681 

286,297 

56,087 

1,499 


39,249 

33,917 

1,038 

k 1,929 

' 1,599 
705 

120 

-240 
152 
91 

538 

31,215 

6,557 

421 


9.1 

9.8 

8.0 
17.1 

6.5 
21.0 

1.1 

-2.4 

6.2 

14.6 


Dividends (In adjusted gross income)^.. 


Business or profession net profit less 




Partnership net profit less net loes^.. 
Sales of capital assets net gain less 




Royalty net income less net loss 

Soall business corporation net profit" 


Estates and trusts net income less net 






17.2 
12.2 
13.2 
39.1 











'For 196C, includeD amounts reported on Form ICXOA- For 1965, these ojnounts were 
not tabulated separately. 

^For 1965, includes Small Business Corporation net profit leas loss. 

'For 1965, these amounts were not tabulated separately. 

*Includea sick pay exclusion, moving expense deduction, employee busineeo expense 
deduction, and self-employed penaion deduction. 

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



MOST INCOME SOURCES INCREASED 

The record increase in adjusted gross income was 
matched by notable increases in income from several 
sources, Income from salaries and wages which table 
1.2 shows was the largest component of adjusted gross 
income increased by 9.8 percent to the $381.1 billion 
level. Other sources of income which grew at a faster 
rate than adjusted gross income included farm income 
(less loss), up 21.0 percent and interest income, up 
17.1 percent. 

The only major type of income which declined in 1966 
was sales of capital assets which dipped below the $10 
billion level. The decline in net gain from sales of 
capital assets can be partially associated with the 
decline in stock prices during 1966. Although the 
amount of net capital gain declined, both the number 
of returns showing a net capital gain and the number 
showing a net capital loss increased for the year. 

In addition to the sources of income regularly tabu- 
lated, information is available for the first time on 
the ordinary income received by individuals from elect- 
ing Small Business Corporations. These corporations 
elected not to be taxed directly, but instead through 
their shareholders, in much the same manner as partner- 
ships. Prior to 1966, amounts of Small Business Corpo- 
ration profit or loss were reported with partnership 



Individual Returns/ 1966 • Returns Filed and Sources of Income 



profit or loss. In 1966, individuals reported a net 
total of $1.2 billion of ordinary income (less losses) 
from these corporations on 305,000 individual income 
tax returns. 

Data on income or loss from estates and trusts 
ware last available for 1963, when a net total of about 
$679 million was reported on 487,000 returns. In 1966, 
receipts of such income totaled $1.0 billion on 550,000 
returns. 

PROPRIETORS AND PARTNERS NETTED $41 
BILLION 

Taxpayers engaged either as proprietors in the oper- 
ation of businesses, farms and professional practices, 
or as partners in these fields reported net profit (less 
net loss) of $41.0 billion for 1966. Net profits from 
businesses or professions amounted to $26.2 billion, 
followed in importance by partnership profits of $10.7 
billion and farm profits of $4.1 billion. 

As shown in chart IB, taxpayers reported profits 
more often than losses. For example, profits were 
reported five times as frequently as losses by proprietor 
businessmen and professionals and twice as frequently 
by proprietor farmers. 

Profit levels of $10,000 or more were more prevalent 
among partners than among proprietors. One out of 
every five individual returns filed by partners showed 
a profit equaling or exceeding $10,000. In contrast, 
proprietor businessmen and professionals reported 
profits equaling or exceeding $10,000 on one out of 



eight of their returns and profits reached the $10,000 
level on only one farm return in every thirty. Those 
proprietors and partners reporting losses, typically, 
had losses of less than $1,000. 

Of the 5.0 million returns filed by taxpayers with a 
net profit from business or profession, table 8 shows 
that 3.0 million of these returns reflected business 
or professional income as the major source of income. 
Farm profit was the major source for taxpayers filing 
1,2 million of the 2.0 million returns with net gains 
from farming operations. Partnership profit was greater 
than any other source of income for partners filing 
820,000 of the 1.5 million returns recording a profit. 



INTEREST AND DIVIDENDS ON FORM 1040A WERE 
RECORDED FOR THE FIRST TIME 

Use of Form 1040A is limited to taxpayers having 
adjusted gross income of less than $10,000 consisting 
of salaries and wages subject to withholding and not 
more than $200 of dividends, interest, and other salaries 
and wages. This is the first year data are available 
for the dividends and interest reported by taxpayers 
filing this card form. Prior to 1966, dividends (after 
exclusions) and interest were combined on the same 
line of the Form 1040A making it impossible to allocate 
such income by source. These amounts were tabulated 
as "Other income". The form was redesigned for 1966 
to include separate lines for dividends and interest. 



Chart IB 



Profit or loss from business enterprises 

Peicent dtslribution of leturns bv size of profit oi loss 



Business and 
profession 



Farms 



Partnerships 




Table 1.3 -RETURNS WITH INTEREST INCOME BY FORM OF RETURN AND 
BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns) 



Adjusted gross income classes 



NUMBER OF RETURNS 



Total. 



Under $3,000 

$3,000 under $5,000.. 
$5,000 under $10,000. 
$10,000 or more 



AMOUNT OF INTEREST 



Total. 



Under $3,000 

$3,000 under $5,000.. 
$5,000 under $10,000. 
$10,000 or more 



(1) 



28,315,836 

5,499,237 

3,541,846 

10,118,734 

9,155,971 



Form 1040 
returns 



(2) 



25,406,968 

4,086,387 
2,920,111 

9,245,515 
9,154,957 



Form 1040A 
returns 



(3) 



2,908,869 

1,412,850 
621,735 
873,269 

(•) 



(Thouaaid doHari) 



13,224,949 

2,044,661 
1,576,975 
3,354,975 
6,248,337 



13,064,665 

1,973,330 
1,543,091 

3,300,069 
6,248,174 



160,284 

71,331 
33,884 

54,906 



(•) 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. 



Taxpayers filing Form 1040A returns accounted for 
2.9 million or 10 percent of all individual returns 
with interest. However, as shown in table 1.3, their 
$160 million of interest income was only 1 percent of 
all interest income reported. On the average, tax- 
payers with interest income on Form 1040A received 
only $55 of interest, contrasted to the $514 received 
by taxpayers filing Form 1040. Almost half of the Form 
1040A returns with interest were in the under $3,000 
adjusted gross income class, accounting for 45 percent 
of the interest income shown on this form. 

Gross dividend income (before exclusion) on Form 
1040A amounted to $32.5 million or less than one-half 



Individual Returns/1966 • Returns Filed and Sources of Income 



-RETURNS WITH DIVIDENDS BY FORM OF RETURN AND 
BY ADJUSTED GROSS INCOME CLASSES 

[Taxable arid r.ontaxable retur:i£ j 



Adjusted gross ijicome 
classes 


Number of returns 


Amount 

f TTwulaid dollMri) 


Total 


Form 1040 
returns 


Form 
104QA 
returns 


Total 


Koi-m 1040 
returns 


Form 
104QA 
returns 


FOREIGN AND DCUESTIC 
DIVIDENIIS RECEIVED 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


11,082,327 

1,592,775 
1,080,864 
3,342,992 
5,065,69o 

6,407,919 

1,051,642 

694,061 

1,703,432 

2,958,784 


10,811,522 

1,473,093 
1,031,165 
3,241,567 
5,065,696 

6,265,923 

988,758 

665,662 

1,652;719 

2,958,784 


270,805 

682 
49,699 
101,425 

141,996 

62,884 
28,399 

50,713 


15,051,884 

691,226 

652,704 

1,990,907 

11,717,048 

13,998,145 

563,434 

558,373 

1,713,722 

11,163,116 


15,019,390 

676,661 

646,596 

1,979,086 

11,717,04a 

13,986,936 

557,282 

556,419 

1,710,170 

11,163,116 




Under »3,CI00 

$3,000 under »5,000 

»5,000 under »10,000 

$10,000 or niore 

DIVIDENDS IN ADJUSTED 
CROSS INCCUE 


14,565 

6,108 

U,821 

11 159 


iirKier ^ 000 


6 152 


$3,000 under $5,000 

$5,000 under $10,000 


1,954 
3,052 







NOTE: Detail maj' not add to total because of roundir^^. 

of 1 percent of total dividends received by individual 
taxpayers. Taxpayers with dividends reported on Form 
1040A filed 2.4 percent of all returns with dividends 
(table 1.4). After deduction of the dividend exclusion, 
taxpayers on 52 percent of the Form 1040A returns 
reflected dividends in adjusted gross income. Since 
the dividend exclusion covered all or most of the divi- 
dends received by taxpayers filing Form I040A re- 
turns, only $11 million or 34 percent of the total 
dividends they received were reflected in adjusted 
gross income. In contrast, taxpayers filing Form 1040 
returns carried 93 percent of the dividends they re- 
ceived into adjusted gross income. 



INDIVIDUALS RECEIVED $16.2 BILLION OF 
DIVIDENDS AND OTHER DISTRIBUTIONS 

As shown in table 1,5, domestic and foreign dividends 
received, capital gain dividends and nontaxable distri- 
butions reported by taxpayers on their individual income 
tax returns totaled $16.2 billion in 1966. These receipts 
were, for the most part, distributions to individuals 
by corporations but did not include profits of Small 
Business Corporations electing to be taxed through 
their shareholders. Domestic and foreign dividends 
received, including small amounts of such dividends 
reported on Form 1040A, accounted for $15.1 billion 
of the $16.2 billion total. 

Nearly a billion dollars of capital gain dividends 
was distributed or allocated to investors in 1966. These 
represented long-term capital gains realized by regulated 
investment companies, mutual funds, and real estate 
investment trusts on sales of capital assets and were 
included by the individual in his total of long-term 
gains on schedule B of Form 1040 in computing capital 
gain net income or loss. The $974 million of capital 
gain distributions in 1966 was 15 percent higher than 
the 1965 total. 

Nontaxable distributions declined by more than one- 
third from their 1965 level to $141 million while the 
number of returns showing such distributions increased 
slightly. Nontaxable distributions represented a return 
of the taxpayer's capital in a corporation or partnership 
and generally were not considered part of his gross 
income for tax purposes. However, whenever he re- 
ceived more than the value of his investment the 
excess was taxed as capital gain. 



Table 


1.5 -RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS: NUMBER OF RETURNS AND 

[Taxable and nontaxable returns] 


AMOUNT, BY 


ADJUSTED GROSS INCOME 


CLASSES 






Adjusted gross income classes 




Dividends and other 
distributions 


Capital gains 
distributions 


Nontaxable 
distributions 


Domestic and 
foreign dividends 




Number of 
returns 


Amount 

( Thousand 
dollMra) 


Number of 
returns 


Amount 
(Thouiantl 
dollara) 


Number of 
returns 


Amount 

(Thousand 
doIUri) 


Number of 
returns 


Amount 

( Thousimd 
dollart) 








(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


^*^-^ 


11,137,862 


16,167,622 


2,404,424 


974,457 


1,040,570 


141,250 


11,082,327 


15,051,834 












2,687,214 
3,365,551 
2,545,021 

2,540,076 


1,516,730 
2,241,417 
1,722,224 

10,687,251 


476,656 
742,608 
545,702 
639,458 


159,517 
228,160 
151,103 

435,677 


172,201 
301,484 
230,763 
336,122 


13,277 
22,338 

20,280 
85,355 


2,673,639 
3,342,992 
2,530,818 
2,534,878 


1,343,929 




1,990,907 




1,550,844 




10,166,204 







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



SOURCES OF INTEREST INCOME REPORTED 

For 1966, individuals filing Form 1040 reported their 
interest income according to the source of payment. 
Interest income was classified in three categories. 
The first classification included interest payments from 
savings and loan associations, mutual savings banks, 
credit unions, and similar organizations. The second 
category consisted of interest on savings accounts in 
commercial banks. The third category, referred to 
in table 1.6 under "All other payers," included interest 
from Government and nongovernmental bonds, mortgages, 
life insurance policies, and notes. 



Of the $13.1 billion of interest income reported by 
individual taxpayers on Form 1040, interest received 
from savings and loan associations and similar organi- 
zations amounted to $5.0 billion. Interest on bank 
deposits (other than mutual savings) totaled $3.7 billion. 
Although interest received from "All other payers" 
was much less frequently reported, it totaled $4.4 
billion, and for taxpayers with income of $50,000 or 
more, accounted for three-fifths of all interest income 
they received. 

Interest receipts were frequently modest as can be 
seen from table 14 in the basic tables for this section. 
Individuals with interest income reported payments 



Individual Returns/1966 • Returns Filed and Sources of Income 

Table 1 . 6 —RETURNS WITH INTEREST INCOME. BY TYPE OF PAYER AND BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income 
classes 



All returns 



Number of 
returns 



interest 



Foitn 10^0 retuiTiS 



Number of 
returns 



Percent of 

all returns 

with 

interest 



f 7hout«nd 
dollarm) 



Percent 
of all 
interest 



Type of payer 



Savings and loans, 

mutual banJts, credit 

unions , etc . 



Number of 
returns 



dotUrmj 



Other banks 



Number of 
returns 



f ThouaMid 



AH Other payers 



Number of 
returns 



(Jhaummid 
dallstM) 



Taxable returns , total . . 

$600 under $2,000 

$2,000 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 $1,000,000. 
$1,000,000 or more 



Nontaxable returns. 



CD 



U) 



(3) 



(4) 



(5) 



(o) 



(7) 



(8) 



(9) 



(10) 



(11) 



28,315,83o 



13,224,949 



25,406,9o8 



13,064,065 



15,248,854 



4,975,876 



13,670,511 



3,737,176 



8,503,754 



24,524,454 

1,172,589 
4,244,813 
9,973,727 
5,704,101 
1,738,678 

1,437,534 

203,131 

49,276 

o04 

3,791,385 



11,287,242 

229,344 
l,o37,958 
3,241,392 
2,145,952 
1,092,160 

1,929,257 
617,010 
361,382 

32,788 

l,937,70o 



22,217,033 

c,58,3<.-; 
3,324,688 
9,101,472 
5,703,086 
1,738,678 

1,437,534 

203,131 

49,276 

604 

3,189,933 



90.6 

56.1 
78.3 
91.3 
100. 
100.0 

100.0 
100.0 
100.0 
100.0 



11,164,257 

208,395 
1,590,923 
3,186,554 
2,145,788 
1,092,160 

1,929,257 

617,010 

361,382 

32,788 



93.9 

90.9 

97.1 

98.3 

100.0 

100.0 

100.0 
100.0 
100.0 
100.0 



13,464,198 

361,477 
1,821,004 
5,4«7,543 
3,619,134 
1,140,581 

897,497 

113,730 

23,050 

182 



4,229,253 

91,093 

639,889 

1,375,042 

931,135 

433,169 

590,659 

12o,453 

35,491 

322 



11,885,143 

363,771 
1,937,187 
4,651,024 
2,918,857 

958,163 

684,758 

137,634 

33,350 

389 



34.1 1,900,410 



98.1 1,784,656 



74o,o23 1,785,369 



3,219,976 

69,490 
519,185 
962,370 
612,388 
284,671 

500,442 

167,494 

94,031 

9,905 

517,200 



7,293,879 

150,810 

971,071 

2,571,376 

1,823,793 

750,032 

832,909 

152,023 

41,296 

569 



(12) 



4,351,591 



3,715,017 

47,812 
431,839 
849,103 
602,237 
374,320 

832,234 

323,105 

231,804 

22,563 

636.575 



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



receiveci of $5,000 or more on only 1 percent of the 
returns they filed. In fact, on 47 percent of the returns 
with interest income, these payments totaled less than 
$100. Interest income was the major source of income 
on 1.4 million of the 28.3 million individual returns 
filed by taxpayers with interest income. Over 83 per- 
cent of the returns filed by taxpayers with interest 
income as their major source reflected adjusted gross 
income of less than $5,000. 



DEPRECIATION ALLOWANCES OF $244 MILLION 
ARE RECAPTURED AS ORDINARY INCOME 

Under sections 1245 and 1250 of the Internal Revenue 
Code, all or a portion of the gain from sales or disposi- 
tions of certain depreciable property, which under prior 
law could be treated as long-term capital gain, was 
taxable as ordinary income in 1966. The portion of 
the gain that was taxable as ordinary income was 
dependent, in general, upon the type of depreciable 
asset sold, the amount of depreciation taken on that 
asset, and the length of time the asset was held after 
the date of enactment of the law. Amounts of gain 
treated as ordinary income were designed to represent 
the "recapture" of depreciation deducted in prior years. 
A detailed explanation of these provisions is contained 
in the "Explanation of Classifications and Terms". 



On their 1966 returns, taxpayers reported gain from 
sales of depreciable property totaling $828 million. 
As shown in table 1.7, the total gain received by individ- 



Table 1.7— RETURNS WITH GAIN FROM DISPOSITION OF DEPRECIABLE PROPERTY: 
NUMBER OF RETURNS AND AMOUNT, BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and ncntaxatle returns] 





Gain from sales 

of depreciable 

property 


Ordina 


ry gain 


Other 


gain 


classes 


Number 


Amount 
dotUra) 


Number 


Amount 
(Thoutmtd 
dotlara) 


Number 


Amount 

f Thouaand 
doU*r») 




(1) 


(2) 


(3) 


(4) 


(5) 


(») 


Total 


311,788 


828,123 


259,639 


243,518 


154,598 








Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 


84,324 
87,451 
59,866 
80,147 


133,936 
112,752 
146,597 
434,840 


73,715 
75,080 
48,276 
62,568 


56,558 
49,744 
43,963 
93,253 


36,435 
38,966 
32,819 
46,378 


77,378 
63,008 
102,634 







See text for "Explanation of Classifications and Terms" and "Sources of Data, 
tescription of the Sample and Limitations of the Data." 
NOTE: Detail may not add to total because of rounding. 



uals consisted of $244 million of ordinary gain, and 
$585 million of other gain which was eligible for 
capital gains treatment. Total gain was $46 million less 
than the 1965 figure. This was the net result of a 
decrease of $95 million in other gain which was 
partially offset by the $49 million increase in ordinary 
gain. 



Individual Returns/ 1966 • Returns Filed and Sources of Income 






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Individual Returns/1966 • Returns Filed and Sources of Income 



Table 3.— ALL RETURNS: 



SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER 
[Taxable and nontaxable retui-ns] 



Source of income or loss 



All returns 



f 7V>ui«nd 
dollar') 



Joint returns of 
husbands and wives 



(Thotitmtd 
dotlmraj 



Separate returns of 
husbands and wives 



Amount 

(ThtMM»nd 
doltmrm) 



Returns of heads 
of household 



f 7hau*«nd 
datl'r'i 



Returns of 
surviving spouse 



{ Thousand 
dollars) 



Returns of single per- 
sons not head of house- 
hold or surviving spouse 



f Thous^id 
dollars) 



(1) 



(2) 



(3) 



(A) 



(5) 



(6) 



C7) 



(3) 



(9) 



(10) 



(11) 



(12) 



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



Business or profession: 

Net profit 

Net loss 



F^rm: 

Net profit. 
Net loss... 



Partnership: 
Net profit. 
Net loss... 



Sales of capital assets: 

Net gain 

Net loss 



Ordinaiv gain from sales of depre- 
ciable 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... 



Estates and trusts: 

Net income 

Net loss 



toall business corporations; 

Net profit 

Net loss 



Other sources 

Statutory adjustments^ 



70,160,425 
62,3ea,302 



i,969,93A 
9r/,633 



1,996,901 
1,QU,939 



1,456,939 
422,251 



6,002,379 
1,584,429 



259,639 

62,923 
187,111 

6,407,919 

28,315,836 

2,307,297 



3,990,920 
2,238,562 



508,784 
23,624 



513,597 
36,328 



222,727 
82,662 



19,000,136 
3,930,390 



468,450,579 
381,067,341 



28,139,809 
1,952,249 



5,986,131 
1,915,865 



12,030,129 
1,354,223 



10,960,261 
1,018,979 



243,518 

67,068 
324,342 

13,998,145 

13,224,949 

4,426,138 



4,358,553 
1,750,826 



776,203 
65,932 



1,050,652 
45,355 



1,653,548 
463,603 



2,984,122 
3, 681,423 



39,932,U6 
35,492,743 



4,136,317 
766,640 



1,618,713 
873,568 



1,177,033 
341,506 



4,352,440 
1,176,087 



227,793 

47,515 
165,633 

4,002,827 

18,835,710 

1,406,164 



2,823,102 
1,793,245 



373,441 
JO, 965 



290,334 
20, 672 



186,304 
73,380 



14,097,779 
3,305,039 



366,515,572 
298,254,971 



25,492,998 

1,641,995 



5,319,718 
1,717,935 



10,840,431 
1,152,916 



8,655,011 
752,698 



222,167 

55,749 
291,993 

8,855,495 

8,708,738 

2,929,549 



3,102,519 
1,423,151 



562,705 
53,546 



539,568 
25,838 



1,464,109 
440,828 



2,210,523 
3,197,572 



2,882,993 
2,631,975 



124,458 

22,900 



65,558 
22,542 



28,183 
8,561 



78,115 
77,193 



2,285 

2,428 
3,929 

U7,263 

533,471 

36,968 



66,680 
38,334 



11,444 
190 



7,279 
433 



3,528 
544 



333,936 
74,519 



10,796,571 
9,451,1U 



445,878 
54,153 



114,879 
36,880 



179,966 
67,733 



153,115 
65,113 



1,951 



1,816 
5,599 



325,745 
189,619 



74,965 
26,455 



25,325 
780 



18,704 
256 



12,931 
4,556 



66,055 
57,597 



1,941,067 
1,741,631 



95,027 

15,209 



24,390 
12,041 



19,770 
8,693 



141,917 
39,585 



3,987 



1,639 
1,486 



190,191 
763,934 



103,839 
56,972 



10,941 
374 



16,599 
1,354 



2,369 
629 



582,271 
72,695 



11,297,236 
9,333,226 



425,059 
31,705 



56,289 
22,006 



153,865 
18,162 



252,038 
26,986 



3,950 

1,591 

2,320 

403,169 
385,634 

107,982 



111,312 
41,248 



19,751 
400 



59,599 
1,961 



21,323 
3,058 



160,773 
50,478 



222,622 
180,024 



14,685 
3,445 



9,712 
3,659 



2,832 
1,756 



19, 630 
10,313 



6 
578 

36,590 

124,306 

12,119 



16,039 
9,512 



3,240 
1,471 



763 
265 



85,492 

6,270 



1,118,498 
836,366 



49,990 

8,274 



14,423 
5,214 



18,326 
1,866 



30,251 
6,498 



4 

803 

54,048 
76,260 

19,526 



20,010 
5,715 



2,283 
21 



10,016 
692 



6,882 
381 



13,100 

3,938 



25,181,624 
22,314,929 



599,496 

129,488 



278,527 
100,128 



229,121 
61,735 



1,410,277 
281,251 



24,732 

U,335 
15,486 

2,06a.,ai9 

8,053,416 

796,681 



981,261 
340,498 



107,465 



195,645 
12,899 



29,763 
7,844 



3,900,659 

471,867 



78,722,702 
63,191,669 



1,725,885 
216,123 



480,823 
133,330 



887,540 
113,546 



1,869,845 
167,684 



15,036 

7,907 
23,627 

4,359,686 

3,864,698 

1,315,443 



1,049,747 
254,257 



168,139 
11,185 



422,765 
16,607 



153,302 
14,733 



533,671 

371,837 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and luMtations of the Data." 
NOTE; Detail may not add to total because of rounding. 
Includes sick pa^' exclusion, moving expense deduction, employee business expense deduction, and self-employed pension deduction- 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 4.— ALL RETURNS: 


SOURCES OF 




NCOME AND 


LOSS, EXEMPTIONS 


, TAXABLE 


INCOME, AND TAX ITEMS, 


BY ADJUSTED 


GROSS 


INCOME CLASSES 






Number of 
returns 


Number of 
exemptions 


Adjusted 
gross 
Income 

(Thoutand 
<i>ltar>} 


Salariet ar.d wu,:e;i 
cross; 


p,j; lri.?::t or plvfe;.^.Lol■. 


hun.i 


Adjusted gross Income 
classes 


Net profit 


Net loss 


Net profit^ 


Net loss' 


Number of 
returns 


Amount 
f Hwuiand 
dollMra) 


Numt-er of 
returns 


Amount 

( Thouaand 
dollara) 


Number A' 
returns 


Amount 

(Thouamd 

doUara) 


Number of 
returns 


Amount 
(Thouamd 
dotUra) 


Number oi 
return:^ 


Amount 
( Thouiand 
dallara) 




il) 


(2) 


(3) 


(4) 


(5) 


(6) 


11) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


Grand total 


70,160.425 


19»,9t,!,32R 


'469,4 50,5-9 


62,3(1,302 


381,Of' ,341 


-,o„u^9ai; 


28,139,809 


937,583 


1,952,249 


1,996,901 


5,986,131 


1,011,939 


1,915,865 


Taxable returns, total 


;■<>. 709.0-1 


lcO....-!5.1>3 


450,135,0.9 


52,;oi,.i-: 


*',915.jJ0 


-,i4 -.O-'^ 


A ,..4^,CBi 


oi8,'.y 


8^9, .^91 


1,.? 80, 2-4 


4,91,,, 1)41 


,'-,220 


1,023,640 


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 $200,000 

$200,000 under $500,000. . . . 
$500,000 under $1,000,000.. 
$1,000,000 or Bore 


u.J2,oCi4 
*,879,3X 
4,49T,834 
4,939,112 
5,023,982 

5,050,612 
5,101,152 
4,939,850 
4,496,362 
3,769,699 

9,239,%9 

2,223,601 

1,638,911 

217,765 

40,727 

9,901 
1,545 

626 


o32,6ai 

5,276,116 

6,595,879 

9,696,868 

12,001,731 

14,122,377 
15,880,855 
16,999,265 
15,978,838 
13,825,631 

33,959,119 

8,210,649 

6,257,714 

853,816 

150,975 

35,094 

5,499 

2,120 


595,041 
7,223,377 
11,305,492 
17,286,781 
22,655,266 

27,817,426 
33,164,002 
37,017,924 
38,151,570 
35,755,283 

no, 2%, 537 
37,746,506 
46,284,459 
14,337,114 
5,364,800 

2,814,649 

1,037,061 
1,331,761 


596 , 502 
4,527,289 
4,013,227 
4,436,548 
4,543,099 

4,655,369 

4,783,142 
4,703,343 
4,273,078 
3,583,948 

8,703,358 

1,963,986 

1,221,884 

146,279 

27,475 

6,477 

1,005 

418 


550,129 
6,532,307 
9,751,958 
14,907,651 
19,675,522 

24,665,427 
29,962,216 
34,064,289 
35,030,764 
32,691,334 

98,459,337 

29,701,820 

24,618,099 

5,267,441 

1,471,005 

446,576 

82,560 

- 36,895 


11,370 
116,817 
195,359 
294,133 
346,864 

344,562 
347,158 
320,840 
302,213 
256,293 

747,114 

296,574 

401,478 

53,739 

7,044 

1,231 
189 

57 


9,400 
141,667 
353,154 
',01,711 
935,137 

1,104,858 
1,180,893 
1,149,365 
1,204,610 
1,132,301 

4,504,311 
3,024,333 
8,036,085 
2,328,005 
453,924 

101,339 

20,187 
12 , 166 


(") 

10,054 
24,683 
38,823 
54,288 

61,046 
57,219 
63,963 
60,083 
48,770 

114,358 
37,999 
36,397 
7,149 
2,135 

371 
173 
93 


(") 
9,452 
21,883 
38,840 
58,014 

68,106 
54,477 
55,409 
53,674 
47,743 

123,904 
60,699 

123,042 
59,626 
36,429 

27,766 

8,155 

12,350 


7,357 
62,996 
101,077 
142,674 
140,953 

128,965 
124,300 
110,725 
88,926 
78,989 

180,645 

56,150 

49,658 

5,622 

986 

209 

27 
15 


5,363 
63,922 
156,069 
265,644 
324,578 

340,590 
362,437 
358,421 
338,673 
353,168 

1,007,111 

495,227 

626,647 

92,412 

19,833 

5,049 

620 

172 


(•) 

13,845 
32,625 
54,463 
69,685 

78,951 
76,057 
70,245 
57,179 
42,090 

100,209 

30,520 

35,621 

8,530 

2,357 

895 

201 
33 


(•) 

8,800 
36,417 
46,642 
74,080 

73,197 
81,706 
78,998 
65,461 
50,269 

137,525 
73,530 

150,365 
73,457 
36,663 

24,507 
7,816 
3,563 


Nontaxable returns, total.... 


13,451,349 


34,476,176 


^18,265,530 


10,159,874 


13,152,015 


925,948 


1,690,811 


318,725 


1,092,560 


716,626 


1,170,092 


337,720 


892,227 


No adjusted gross Income... 
Under $600 


374,240 

4,281,080 

2,693,517 

2,606,363 

1,634,411 

910,730 

476,360 

^ 474,593 


1,073,137 

5,268,810 
3,378,690 
7,452,669 
6,272,574 
4,495,737 
2,827,680 
3,206,379 


'1,321,142 
1,409,074 
2,062,167 
3,857,725 
4,043,498 
3,135,359 
2,118,292 
3,460,557 


111,075 

3,910,910 

2,273,879 

1,532,703 

1,026,066 

634,231 

344,302 

326,703 


384,243 

1,338,026 
1,718,825 
2,127,999 
2,232,013 
1,933,581 
1,429,341 
1,937,482 


22,110 

106,505 
111,639 
255,361 
175,461 
110,532 
66,665 
78,625 


67,135 

50,902 
73,143 
293,701 
309,362 
271,693 
203,274 
416,601 


142,674 

31,726 
20,463 
42,512 
30,824 
16,723 
15,573 
13,225 


740,007 

43,676 
24,331 
55,347 
53,256 
28,520 
43,888 
103,535 


5,112 

93,749 
103,398 
202,846 
122,176 
73,045 
45,051 
71,249 


13,086 
32,644 
64,959 
202,170 
197,488 
153,406 
134,433 
366,845 


117,468 

40,050 
28,094 
55,553 
40,740 
22,106 
15,370 
17,339 


499,572 
57,215 




39,695 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


58,960 
72,320 
45,055 
28,428 
80,482 


Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,0CO under $15,000 
Returns $15,CX)0 or more 


32,955,107 

23,797,560 

9,262,594 

4,145,164 


65,472,497 
79,840,822 
34,079,782 
15,568,227 


^73,370,931 
174,670,690 
110,563,910 
109,345,048 


27,954,337 

22,319,136 

8,713,783 

3,373,546 


62,632,098 
158,159,802 
98,533,943 
61,736,498 


1,812,866 

1,640,320 

752,391 

763,907 


3,470,273 
6,071,743 
4,559,209 
14,038,574 


429,151 

306,737 

115,863 

35,932 


1,117,336 
323,222 
140,939 
365,752 


1,100,435 
596,475 
186,213 

113,773 


1,613,827 
2,058,458 
1,055,339 
1,253,507 


491,607 
339,958 
101,111 
79,263 


978,327 
390,840 
143,596 
403,102 




Partnership 


Sales of capital assets 


Ordinary gain from 

sales of depreciable 

property 


Sales of property other than 
capital assets 


Adjusted gross incane 


Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 


classes 


Number of 
returns 


Amount 
(Thauaand 
doltara) 


Number of 
returns 


Amount 

f 7>iou««nd 
dollar,} 


Number of 
returns 


Amount 
dotUra) 


Number of 
returns 


Amount 

(Thouaand 

doll.ra) 


Number of 
returns 


Amount 
(Thouaand 
dolUra) 


Number of 
returns 


Amount 
(Thouaand 
dollara) 


Number ol 
returns 


Amount 
(Thouamid 
dollafa) 




1- 




Ic 




•13) 


19) 


(20,' 


,1 


(22) 


Ui) 


(24) 


kS5> 


(2a) 


'27) 


Grand total 


1,456,939 


12,080,129 


422,251 


1,354,223 


c, 002, 379 


10,950,261 


1,594,429 


1,013,979 


259,539 


243,518 


62,923 


67,068 


137,111 


324,342 


Taxable returns, total 


1,235,673 


11,691,614 


330,106 


709,351 


5,033,219 


9,893,753 


1,4104,783 


901,706 


209,944 


192,298 


51,645 


54,226 


130,553 


1j9,,j52 


Under $1,000 


2,139 
17,033 
33,833 
51,922 
61,800 

79,478 
31,232 
84,419 
72,004 
64,557 

253,033 
138,100 
263,342 
62,209 
12,215 

2,791 
372 
134 


1,029 
20,363 
61,965 
120,260 
130,137 

270,108 
306,176 
296,444 
316,470 
317,029 

1,469,252 
1,157,311 
4,173,887 
1,975,231 
672,267 

260,817 

66,779 
26,034 


3,944 

5,755 

9,693 

11,365 

16,681 
15,275 
26,209 
21,960 
15,610 

71,093 
37,556 
68,140 
19,518 
5,034 

1,733 
372 

163 


2,865 
8,410 
15,872 
10,940 
20,854 
10,316 
25,539 
35,559 
31,300 

80,320 

50,429 

177,216 

105,734 

55,392 

43,027 
15,012 
19, 576 


9,324 
102,831 
173,771 
232,299 
292,860 

324,495 
341,790 
324,165 
376,142 
336,336 

1,183,611 

553,972 

674,844 

123,730 

28,174 

7,896 

1,319 

560 


1,770 

39,909 

83,104 

143,753 

211,753 

209,903 
240,086 
234,272 
263,234 
244,302 

1,091,051 

788,306 

2,094,397 

1,230,165 

924,393 

877,615 
456,798 
752,437 


3,409 
22,092 
26,036 
43,057 
70,171 

70,254 

36,162 

96,300 

98,694 

88,491 

328,774 

174,973 

239,709 

47,525 

7,604 

1,331 

156 
50 


1,631 
12,193 
15,114 
24,229 
46,717 

45,966 

58,138 

53,159 

60,395 

54,976 

194,174 

113,555 

174,343 

39,086 

6,593 

1,182 

153 

47 


3,810 

5,817 

9,033 

14, 4» 

15,051 
13,843 
10,837 
15,349 
13,324 

46,922 

20,726 

32,473 

6,143 

1,511 

456 
89 
55 


1,957 
2, IX 
5,396 
8,643 

6,606 
3,721 
7,829 
11,907 
8,030 

40,810 
22,542 
46,289 
12,345 
5,090 

2,151 

805 


(*) 

5,117 
2,809 
3,059 

2,408 
4,615 

1 4,414 

3,912 

11,106 

4,269 

5,540 

1,170 

282 

111 
19 
9 


(•) 
3,453 
497 
1,339 

387 
2,490 

2,992 

1,102 

12,534 
5,811 

14,321 
5,102 
1,655 

700 

171 
210 


5,067 

4,871 

8,627 

3,834 

14,094 

( 13,244 

1 7,507 

8,081 

26,935 

11,598 

15,895 

3,983 

1,224 

470 

31 
42 




$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 

$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 $200,000.... 

$200,000 under $500,000 

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


2,200 

2,711 
5,044 

5,976 
9,550 
10,759 
6,255 
5,107 

24,999 
18,094 
25,514 
13,364 
5,366 

3,289 
550 
674 


Nontaxable returns, total 


171,266 


338,514 


92,145 


644,362 


914,161 


1,066,512 


179,641 


117,276 


49,698 


51,221 


11,279 


12,941 


56,559 


134,691 


No adjusted gross income 


9,524 

13,663 
15,967 
33,632 
34,453 
17,930 
13,852 
27,240 


21,406 

6,970 
12,059 
48,167 
59,573 
41,709 
56,459 
142,166 


34,367 

9,745 
5,399 

10,712 
9,561 
6,821 
3,210 

11,830 


392,967 

17,147 
16,263 
25,574 
10,204 
11,841 
23,337 
147,479 


75,100 

77,680 

34,293 

234,909 

171,105 

106,936 

65,819 

98,314 


302,539 

37,157 
43,740 
101,725 
133,715 
81,137 
81,394 
230,055 


25,587 

19,987 
18,837 
29,731 
29,186 
23,206 
11,087 
22,020 


22,233 

12,401 
3,670 
17,180 
16,823 
1,5,540 
7,865 
16,564 


3,633 

2,140 
2,609 
7,075 
8,781 
5,818 
5,551 
9,091 


15,979 

592 
2,418 
3,778 
6,703 
3,030 
5,879 
12,792 


2,303 
2,408 
2,765 
3,014 

739 


2,217 

773 

3,791 

4,919 

1,141 


16,237 

4,999 

( 7,925 
8,109 
5,413 
4,749 
9,122 


122,155 
9,755 


$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 


19,352 
13,269 

4,747 
6,364 
9,049 




315,763 
404,506 
255,843 
430,827 


630,103 
1,601,710 
1,439,759 
3,358,552 








1,266-749 


322.336 


200,544 


73.715 


56 558 


24,280 


17,912 


66,002 
59,586 
27,737 
33,586 


185,593 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 




104,162 
72,402 
134,615 


] 
] 


34,808 
07,723 
26,221 


1,7£ 
1,19 
1,39 


16,275 
2,942 

16,181 


1,321 
1,14: 
7,22E 


,703 
,391 
,413 


457 
331 
473 


,118 
,367 
,558 


285 
195 
335 


245 
217 
873 


7: 
4£ 
62 


,030 
,276 
,568 


49 
43 
93 


744 
963 
253 


15,951 
11,257 
11,435 


7,261 
12,566 
29,329 


43,303 
26,291 

69,150 



TDotnotes at end of table. See text for "Explanation of Classifications and Tenns" and "Sources of Data, Description of the Sample and Lijnitations of the Data. 



313-472 O - 68 - 



10 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 4.— ALL RETURNS 


: SOURCES OF INCOME AND LOSS 


, EXEMPTIONS 


, TAXABLE INCOME 


AND TAX 


ITEMS, BY 


ADJUSTED 


CROSS INCOME CLASSES 


— Continued 






Dividends in adjusted 
gross inccroe 


Interest received 


Pensions and 

annuities (taxable 

portion) 


Rents 


Royalties 


Adjusted gross income 
classes 


Net income 


Net loss 


Net income 


Net loss 


Number of 
returns 


Amount 

(Thautmtd 
dallmtMl 


Number of 
returns 


Amount 
CThauamil 


Number of 
returns 


Amount 
(Vnutmd 
dottmrai 


Number of 
returns 


Amount 

(Thoutmtd 
dotUra) 


Number of 
returns 


Amount 

(Thaaawtd 
dotlara) 


Number 

of 
returns 


Amount 

(Thouaard 
dotlara) 


Number 

of 
returns 


Amount 
dollar a) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


Grand total 


6,407,919 


13,998,145 


28,315,836 


13,224,949 


2,307,297 


4,426,138 


3,990,920 


4,358,553 


2,238,562 


1,750,826 


508,784 


778,203 


23,624 


65,93: 


Taxable returns, total 


5,507,435 


13,185,980 


24,524,454 


11,287,242 


1,505,176 


3,247,253 


3,057,923 


3,553,462 


1,925,053 


1,297,484 


414,697 


630,279 


21,369 


54,44. 




11,028 
141,746 
203,624 
239,736 
312,287 

310,020 
354,948 
317,253 
333,025 
333,945 

1,196,401 

642,675 

381,035 

176,245 

37,031 

9,398 
1,483 

605 


4,072 

61,857 

123,114 

176,515 

252,581 

280,371 
298,388 
231,635 
364,609 
384,851 

1,292,503 
1,066,393 
3,376,678 
2,147,167 
1,330,231 

933,690 
357,111 
454,214 


116,178 
1,056,411 
1,182,966 
1,409,355 
1,652,493 

1,344,667 
2,081,820 
1,988,583 
2,123,390 
1,935,267 

5,704,101 

1,738.678 

1,437,534 

203,131 

38,449 

9,348 

1,479 

604 


15,499 
213,845 
439,766 
535,203 
662,989 

668,152 
669,445 
622,160 
650,149 
631 ,485 

2,145,952 

1,092,160 

1,929,257 

617,010 

223,284 

105,223 
32,875 
32,738 


54,369 
148,030 
198,506 
186,116 

158,984 

136,954 

35,380 

93,145 

35,679 

191,183 

68,088 

78,962 

14,494 

3,370 

1,114 

173 

74 


62,913 
205,839 
374,062 
386,024 

337,065 
301,685 
169,924 
188,633 
195,883 

467,664 

186,295 

265,578 

67,784 

26,066 

8,9M 

1,903 

966 


4,411 

73,649 

144,046 

198,033 

237,217 

249,550 
228,142 
262,462 
248,159 
219,967 

633,803 

226,065 

267,643 

47,790 

9,327 

2,130 

357 

177 


1,451 

43,433 

114,705 

155,862 

209,226 

240,413 
188,173 
189,392 
173,778 
127,221 

630,314 
363,738 
757,511 
260,352 
74,903 

20,665 
4,108 
2,-717 


2,808 

22,393 

45,257 

93,360 

109,691 

135,775 
184,744 
172,087 
193,598 
159,721 

492,389 

148,635 

131,439 

21,724 

4,631 

1,382 
263 

106 


396 

9,356 

19,245 

42,851 

43,511 

73,464 
106,159 

35,673 
115,640 
•91,509 

297,273 

113,813 

188,129 

61,931 

23,478 

13,057 
4,958 
2,031 


(•) 
16,042 
17,782 
24,170 
27,076 

26,575 
26,425 
21,313 
29,767 
25,824 

74,061 

40,961 

61,919 

15,506 

4,477 

1,418 

253 

126 


(•) 

7,237 
11,487 
24,382 
20,217 

21,446 
24,587 
24,248 
18,633 
20,095 

79,939 
61,938 
170,713 
87,551 
49,966 

34,503 
12,240 
10,503 


( 3,343 

I 2,909 

4,174 
2,063 
5,578 
2,136 
781 

303 
60 
22 




$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 $200,000. . . . 

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


4 ,42-'. 

514 

3,976 

2,066 

15,611 

11,866 

6,766 

6,508 

1,869 

841 


Nontaxable returns, total.... 


900,434 


812,166 


3,791,385 


1,937,706 


802,122 


1,178,885 


932,992 


300,033 


313,509 


453,345 


94,037 


97,925 


2,255 


11,491 


No adjusted gross income. . . 
Under $600 


45,148 

85,433 
108,818 
267,093 
133,752 
103,996 
38, (X2 
68,152 


81,146 

21,518 

27,406 

122,730 

121,591 

94,246 

35,031 

308,498 


134,345 

556,433 
621,206 
1,143,627 
688,071 
338,243 
141,755 
167,705 


120,428 

67,279 
133,170 
585,233 
469,441 
262,913 
115,365 
133,372 


9,956 

12,432 
41,975 
296,506 
250,207 
119,006 
42,810 
29,230 


16,474 

6,610 
26,094 
303,153 
373,103 
254,530 
110,278 
88,643 


38,039 

70,363 
107,253 
324,000 
203,214 
99,820 
44,008 
45,790 


48,502 

25,371 
50,381 
216,516 
214,172 
117,242 
49,463 
77,446 


61,153 

29,017 
30,700 
65,464 
42,399 
33,601 
21,173 
29,992 


265,911 

20,762 
14,603 
30,398 
26,590 
21,362 
18,332 
54,382 


9,856 

5,834 
3,229 
22,716 
21,263 
3,624 
4,268 
13,247 


22,378 

1,300 
2,644 
15,466 
12,015 
3,972 
8,200 
31,950 


(■) 

1,944 
1 


(•) 






$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


8,011 


Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


1,745,703 
1,703,432 
1,203,485 
1,755,299 


1,121,807 
1,713,222 
1,321,005 
9,842,111 


9,041,031 

10,118,784 

5,717,789 

3,438,182 


3,621,637 
3,354,975 
2,166,041 
4,082,296 


1,359,963 
587,479 
192,442 
167,413 


2,119,080 

1,276,002 

472,023 

559,033 


1,544,558 

1,247,750 

643,070 

555,542 


1,247,323 
975,277 
641,415 

1,494,538 


562,026 

871 , 816 
494,501 
310,219 


518,820 
508,360 
307,358 
415,783 


166,912 

140,735 

75,366 

125,771 


12 9,, 092 

126,539 

82,373 

439,399 


3,721 
4,447 
4,375 
11,081 


7,762 

2,669 

4,291 

51,210 




Estates and trusts 


Small business corporations 


Other 
sources 

(nousand 
doilara) 


Sick pay exclusion 


Moving expense 
deduction 


Adjusted gross income 


Net income 


Net loss 


Net income 


Net loss 


Number of 
returns 


Amount 

(Thouaand 
doilara) 


Number of 
returns 




classes 


Number of 
returns 


Amount 

fT7ioo»»icy 

dollarai 


Number of 
returns 


Amount 

(ThousMid 
dollars) 


Number of 
returns 


Amount 
(ThoutBTd 
dottart) 


Number of 
returns 


Amount 

(Thoutand 
doltart) 


Amount 

Cn^otiaand 
dotlara} 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 




513,597 


1,050,652 


36,823 


45,355 


222,727 


1,658,548 


82,662 


463,608 


2,984,122 


637,466 


424,192 


389,237 


128,990 






Taxable returns, total 


443,118 


975,203 


27,444 


26,914 


207,130 


1,615,972 


65,227 


213,339 


3,252,156 


595,476 


355,924 


381,744 


125,553 


Under $1,000 


(•) 

21,687 

20,285 

13,915 

29,033 

15,575 
21,975 
26,321 
32,073 
16,478 

78,537 
50,756 
82,542 
22,163 
6,502 

2,082 
328 
160 


(.) 

17,994 
16,439 
22,359 
23,489 

16,024 

27,932 

48,883 

30,001 

21,947 

115,645 

102,808 

275,693 

124,580 

62,014 

43,236 

13,506 
10,960 


> 6,813 

\ 5,615 

4,969 
2,358 
5,182 
1,785 
515 

159 
26 

17 


4,917 

3,391 

3,403 
1,633 
5,723 
3,926 
1,981 

1,224 

193 
518 


4,544 

5,415 
1 8,428 

5,820 
2,808 
8,423 
9,324 

41,443 
32,116 
67,425 
17,00; 
3,568 

691 
85 
36 


5,411 

6,208 
17,419 

3,109 
9,187 
7,783 
14,260 

123,663 
132,587 
596,548 
385,050 
177,751 

79,136 
24,396 
33,464 


) 6,117 

4,813 
3,711 
4,412 
4,211 

14,210 
6,888 

14,830 
4,197 
1,217 

469 

105 
47 


11,838 

5,163 

17,677 

5,740 

6,220 

28,036 
17,671 
60,719 
25,985 
14,256 

10,335 
5,185 
4,514 


7,201 

101,914 

f 134,139 

j 136,303 

\ 140,444 

1 184,057 

*- 178,691 

174,662 

199,766 

164,704 

643,050 
308,942 
580,097 
187,561 
71,232 

29,369 
7,754 
2,245 


(•) 

17,144 
24,462 
44,145 

49,464 
61,996 
52,669 
57,234 
52,973 

163,622 

40,445 

13,135 

1,634 

393 

80 
12 

3 


(•) 

15,465 
13,446 
32,328 

28,009 
38,244 
30,663 
38,751 
21,926 

87,511 

23,006 

16,137 

1,800 

450 

101 
21 

4 


(•) 

15,038 
12,867 
24,596 

49,427 
39,769 
51,447 
38,658 
32,884 

83,102 

21,364 

10,776 

412 

53 

10 
4 


_ 


$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 $200,000.... 

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


(•) 
3,132 
4,792 
3,295 

10,498 
11,374 
12,961 
9,485 
9,046 

35,256 

11,152 

8,772 

425 

67 

13 

3 


Nontaxable returns, total.... 


65,479 


75,452 


9,335 


18,439 


15,596 


42,579 


17,433 


250,219 


■'268,032 


41,991 


68,271 


7,496 


3,440 


No adjusted gross income... 


4,312 

6,667 
7,219 
11,131 
14,121 
7,754 
5,865 
8,360 


6,123 

1,457 
3,106 
5,653 

18,365 
5,049 
7,284 

23,415 


3,773 
[ 4,144 

> 1 ,463 


10,708 
6,859 

872 


1,240 
4,210 


12,748 
2,108 
9,956 

17,767 


8,751 

1,905 


207,261 
2,712 

40,246 


■'634,847 

•'3,930 
< 23,173 
( 99,535 
( 39,155 
) 72,875 
\ 31,261 
( 54,746 


5,500 

9,124 

13,018 
5,515 

4,312 

4,522 


9,327 
15,919 

26,312 
9,759 

3,313 

3,641 


(«) 

{ : 

! 3,911 
j 2,370 


(-) 


$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 


{ 


4,613 
5,533 


2,014 
486 




149,245 

118,742 

79,992 

165,618 


129,009 
158,128 
118,327 
645,188 


14,935 
6,818 
5,019 

10,056 


22,521 
3,504 
3,413 

15 , 917 


24.436 1 


45,452 

49,500 

129,315 

1,434,281 


14,268 
25,069 
14,913 
25,412 


224,036 
55,842 
33,746 

149,984 


197,226 


129,235 


133.929 


60,569 


19.653 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 




34,201 
42,680 
121,410 


949,635 

646,334 
1,190,427 


278,747 
168,622 
60,362 


161 
87 
41 


,156 
,511 
,596 


212,792 
83,202 
32,674 




53,589 
35,290 
20,458 



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



Individual Returns/1966 • Returns Filed and Sources of Income 



11 



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



Adjusted gross income 
classes 



Eropioyee 
business 
expenses 



Number 

of 
returns 



Arount 

(Thottatnd 



Self-employed 
pension 

deduction 



Ajnoujit 
f Thousand 



Total 
deductions 



i^tand£U"d deductions 



A-Twunt 

(Thouawid 
dotlmrai 



Airount 

CThouaand 



10 percent 



Ajiouiit 
(Thouatnd 
dollmrm) 



ItctTd.-.ed deductions 



dollmit) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



Grand total 

Taxable returns, total 

ixlcr $1,000 

;i,0O0 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 uoier $7,000 

$7,000 under $a,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 unlor $20,000 

$20,000 unier $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

Nontaxable returns , total 

No adjusted gross income... 

Under $600 

$600 under $1 000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



2,992,214 



45,304 



2,870,621 



1,878,881 



60,416 



42,910 



68,393,703 



29,916,676 



17,149,406 



13,070,210 



i, 523, 981 



16,a;6,461' 



11,6; 






^',399 



51,24~,297 



4,010 

30,244 

46,972 

U0,656 

171,640 

215,127 
258,252 
279,304 
295,397 
266,142 

782,330 
224,346 
170,622 
13,058 
1,994 

432 

71 
24 



449 

32,540 

37,360 

97,359 

147,823 

199,018 
214,032 
242,3a 
261,037 
233,075 

765,605 
275,570 
311,751 
44,933 
10,634 

3,731 
462 
681 



("> 
2,808 
2,809 
3,009 

6,017 

8,989 

5,577 

21,349 

7,611 

930 

102 
11 
2 



(■) 



357 
547 

1,513 

4,085 

2,968 

20,252 

9,079 

1,188 

122 

14 



179,708 
1,529,523 
1,797,362 
2,649,482 
3,435,723 

4,337,080 
1 5,137,624 
I 5,782,874 

5,958,000 
I 5,560,553 

16,377,066 

5,389,172 

6,344,745 

2,008,838 

884,080 

547,641 
206,670 
267,562 



625,585 
4,569,548 
3,648,564 
3,614,764 
3,326,124 

2,881,067 
2,560,633 
2,202,425 
1,817,760 
1,432,421 

2,688,888 

381,922 

159,442 

6,554 

677 

86 

10 
6 



178,106 
1,373,803 
1,224,000 
1,489,461 
1,668,889 

1,695,856 
1,717,053 
1,670,109 
1,542,486 
1,355,422 

2,686,064 

381,811 

159,050 

6,519 

675 

36 

10 
6 



591,558 
4,460,624 
3,460,542 
1,708,245 
1,235,475 

771,902 

459,086 

250,076 

99,075 

33,042 

(•) 



175,247 

1,356,869 

1,176,323 

827,618 

732,009 

542,746 

366,818 

220,137 

93,440 

32,542 

(«) 



33,927 

108,924 

188,022 

1,906,519 

2,090,649 

2,109,164 
2,101,747 
1,952,349 
1,718,685 
1,399,379 

2,688,403 

381,922 

159,442 

6,554 

677 

36 

10 

6 



2,859 

16,935 

47,677 

661,844 

936,880 

1,153,111 
1,350,235 
1,449,972 
1,449,047 
1,322,880 

2,685,832 

381,311 

159,050 

6,519 

675 

86 

10 
6 



7,019 

310,270 

849,270 

1,324,348 

1,702,858 

2,169,546 
2,540,319 
2,737,425 
2,678,602 
2,337,278 

6,551,081 

1,841,679 

1,479,468 

211,210 

40,050 

9,815 

1,535 

620 



1,602 

155,719 

573,362 

1,160,021 

1,766,835 

2,641,224 
3,420,571 
4,112,765 
4,415,514 
4,205,131 

13,691,002 

5,007,361 

6,185,695 

2,002,319 

883,405 

547,555 
206,660 
267,556 



121,593 



204,057 



(«) 



(•) 



7,992,383 



4,526,296 



795,854 



144,377 



3,321,711 



7,689 

7,954 
7,186 
14,644 
23,103 
19,522 
16,580 
24,915 



26,173 

13,178 
8,365 
27,136 

40,883 
34,631 
17, 502 
36,189 



(•) 



(•) 



(•) 



(-) 



1,324,095 
904,193 

1,391,473 

1,254,026 
959,478 
628,714 

1,530,404 



4,250,400 

2,619,865 

2,164,415 

1,194,84A 

575,490 

286,750 

217,552 



1,301,328 
855,511 
985,148 
690,470 
409,544 
235,459 
193,213 



4,047,628 

2,512,409 

1,922,992 

1,089,845 

516,639 

261,002 

162,947 



1,294,392 
847,201 
950,126 
665,064 
389,437 
224,191 
155,885 



202,772 

107,456 

241,423 

104,999 

58,851 

25,748 

54,605 



6,936 
8,310 
35,022 
25,405 
20,107 
11,268 
37,329 



30,679 
73,651 
441,947 
439,567 
335,291 
189,611 
257,046 



22,767 
48,682 
406,325 
563,557 
549,934 
393,255 
1,337,191 



460,199 

1,337,422 

783,117 

411,476 



483,898 

1,182,649 

766,110 

650,280 



5,416 
11,835 

8,989 
35,882 



5,077 
2,417 
4,085 
33,725 



16,053,776 
27,788,995 
16,532,332 
16,010,982 



26,876,349 

11,104,158 

2,695,257 

550,228 



10,411,717 

8,166,234 

2,692,414 

549,712 



21,807,059 

1,776,128 

(»i 



8,638,475 

1,4U,567 

(•) 



5,069,291 

9,328,030 

2,694,773 

550,228 



1,773,242 

6,754,667 

2,692,182 

549,712 



5,704,517 

12,693,402 

6,567,336 

3,594,936 



5,642,059 
19,622,761 
13,839,913 
15,461,270 



Adjusted gross income 
classes 



Exemptions 



( Thouttnd 
dotlart) 



Nunber of 
returns 
with no 
taxable 



Taxable income 



(Thottamtd 
dolUra) 



Income 

tax 

before 

credits 

( ThemtMid 
doltMra) 



Retirement income 



Number 

of 
returns 



Ait3unt 
( Th<}u9and 
dollars) 



Investment income 



Number 

of 
returns 



Amount 

(Thouamnd 
dollmrai 



Foreign taxes All other tax credits 



f TTiouaand 
dollars) 



Amount 

fThotiaartd 



(6S) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



(80) 



Grand total 

Taxable returns, to1^l 

Dixier $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 uaier $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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total, . . . 

No adjusted gross income... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or nore 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



116,976,796 



57,377,514 



286,296,994 



2,070,560 



430,559 



145,421 



25,601 



3,607 



96,291,090 



56,709,076 



285,502,229 



56,647,034 



1,250,983 



142,900 



1,615,449 



352,124 



139,726 



62,121 



379,563 
3,165,670 
3,957,527 
5,818,121 
7,201,039 

8,473,426 
9,528,513 
10,199,559 
9,587,303 
8,295,379 

20,375,471 

4,926,389 

3,754,628 

512,290 

90,585 

21,056 
3,299 

1,272 



632,604 
4,879,324 
4,497,834 
4,939,112 
5,028,982 

5,050,612 
5,101,152 
4,939,850 
4,496,362 
3,769,699 

9,239,969 

2,223,601 

1,638,911 

217,765 

40,727 

9,901 

1,545 

626 



35,778 

2,527,909 

5,550,286 

8,820,694 

12,017,946 

15,006,942 
18,497,852 
21,035,491 
22,606,270 
21,399,354 

73,545,335 
27,431,170 
36,185,088 
11,815,994 
4,390,151 

2,245,948 
827,092 

1,062,929 



5,011 

361,128 

829,821 

1,374,634 

1,917,337 

2,418,140 
3,016,140 
3,461,211 
3,778,773 
3,712,756 

13,074,750 
5,350,662 
8,806,055 
4,274,897 
2,023,867 

1,186,801 
461,332 

593,719 



11,763 
116,198 
172,497 
194,288 

155,736 

106,256 

73,797 

76,606 

55,723 

136,102 

56,161 

76,363 

14,138 

3,384 

1,190 
203 

78 



312 

5,832 

16,084 

19,190 

17,812 
15,803 
8,791 
9,067 
8,159 

19,839 
8,064 

11,220 

1,976 

542 

169 

28 
12 



20,065 
44,768 
77,333 
104,077 

122,568 
133,609 
127,136 
124,860 
112,189 

353,025 
180,618 
322,316 
72,024 
14,734 

3,956 

660 

308 



{♦) 
645 
2,422 
5,467 

10,343 

14,244 
14,604 
17,331 
18,429 
19,300 

68,579 
41,624 
88,628 
31,456 
11,517 

4,951 
1,496 

1,085 



(•) 
3,007 
1,437 
2,458 

1,845 

7,525 
3,148 
4,605 
6,155 

20,185 
15,185 
43,661 
19,136 
7,680 

2,351 
505 

243 



(•) 
98 
31 
179 

138 

1,346 
502 
294 

1,195 

4,787 
4,466 
14,612 
12,407 
10,238 

6,533 
2,767 
2,526 



1,938 



2,072 

3,608 

3,544 
1,275 
5,088 
1,179 
339 

120 
12 

11 



433 
101 
615 
466 
332 

268 
9 
22 



20,685,706 



12,782,909 



126,270 



78,438 



6,416 



e43,882 

3,161,286 
2,327,214 
4,471,602 
3,763,544 
2,697,442 
1,696,608 
1,924,128 



374,240 

4,281,080 

2,689,706 

2,509,983 

1,460,548 

752,686 

389,180 

325,486 



(•) 

96,379 
173,863 

158,094 
87,180 
149, U2 



(*) 

24,180 
108,286 

111,635 

95,599 

454,865 



16 
3,468 

15,684 
16,066 
13,813 
77,223 



(•) 

73,758 
139,793 
115,352 

45,419 

31,214 



(•) 
2,285 
12,001 
10,687 
7,045 
6,437 



(«) 

20,048 
34,672 
42,541 
41,760 
113,480 



(•) 
1,118 
3,650 
5,358 
6,522 

61,778 



(■) 
5,429 



(-) 



|i 



3,009 

298 



176 
628 



39,283,498 

47,904,493 

20,447,869 

9,340,936 



12,457,424 

311,809 

8,520 

5,157 



20,497,683 

23,485,751 

9,254,074 

4,140,006 



29,292,515 
99,316,616 
73,632,211 
84,055,652 



4,536,977 
16,428,069 
13,089,435 
22,718,819 



870,271 
498,414 
136,754 
152,281 



73,439 
65,923 
19,913 
22,082 



389,076 
715,558 
366,021 
599,905 



35,539 
117,114 

82,708 
195,198 



9,615 
24,585 
20,591 
90,630 



527 

4,915 

5,232 

60,121 



7,722 
5,147 
3,594 
8,138 



421 

351 

469 

2,366 



.-ootnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Liirdtations of the Data." 



12 



Individual Returns/1966 • 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— Continued 



Adjusted gross income 
classes 



Ir.coo^ *ax 

after 

credits 



(Thouftrd 



Tax fron rtcorpul^d 

prior year 

investraent credit 



Number of 
returns 



(Thotiitrd 
doltmra) 



Self-employment tax 



Number of 
returns 



dolUr, 



Tax fayTTHents 



Tax vithheld 



Number jf 
returr.s 



Amount 
f T>K>uaand 
dollat*) 



Excess social 

security taxes 

uitliheld 



Number of 
returns 



Amount 

(Thouitnd 
doll*ra) 



Nonhighway Federal 
gasoline tax 



Number of 
returns 



Amount 
(Thoutmtd 



Tax vithheld ty reg- 
ulated investment 
companies 



Number of 
returns 



Amount 
(ThouMmd 
dottart) 



(31) 



(82) 



(83) 



(34) 



(95) 



(86) 



(87) 



(88) 



(99) 



(90) 



(91) 



(92) 



(93) 



Graad total 

Taxable returns, total 

under $1,000 

$1,000 under $?,0O0 

42,000 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 $200,000.. 

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



40,618 



6,545,040 



60,446,549 



46,635,244 



142,661 



3j,7?3 



56,037,034 



137,780 



51,260,186 



3,637,471 



957 917 



3e,i9fj 



5,005 

360,055 

821,525 

1,352,876 

1,887,595 

2,385,976 
2,984,233 
3,434,532 
3,750,965 
3,634,045 

12,931,170 
5,296,442 
8,690,979 
4,228,575 
2,001,144 

1,174,864 
457,029 
590,074 



(•) 
2,453 
4,615 
6,627 

10,836 
10,239 
11,940 
12,993 
11,641 

41,701 

21,021 

39,197 

9,528 

2,554 

934 
194 



(•) 
156 
426 
426 

738 
1,008 
1,081 
1,435 

1,187 

5,383 
3,789 
8,599 
3,130 

1,291 

658 
318 
257 



19,062 
170,333 
290,351 
423,277 
473,517 

473,997 
464,606 
391,467 
345,470 
295,396 

825,905 

342,840 

493,158 

75,179 

11,337 

2,239 

325 



1,094 
13,993 
35,439 
67,102 
92,252 

106,627 
114,207 
101,699 
95,994 
84,260 

260,670 

122,764 

185,474 

28,563 

4,241 

826 

115 
37 



568,368 
4,365,893 
3,875,359 
4,301,443 
4,464,779 

4,572,233 
4,730,939 
4,664,002 
4,247,156 
3,554,805 

8,639,448 

1,934,980 

1,171,024 

136,380 

25,571 

6,000 
932 
374 



52,997 
670,605 
1,019,612 
1,560,202 
2,112,765 
2,674,553 
3,333,536 
3,809,472 
4,060,329 
3,896,028 

12,603,705 
4,224,833 
4,128,645 
1,195,629 
374,046 

114,613 
19,490 
10,191 



1 2,673 

} 3,138 

9,858 

23,911 
185,111 
581,895 
567,336 
468,855 

1,317,359 

268,459 

158,208 

31,735 

6,975 

1,623 

223 
107 



582 
1,277 
3,270 
15,393 
24,914' 
24,686 

95,423 
29,298 
29,202 
10,572 
3,310 



(•) 

23,729 

56,444 

86,057 

99,186 

94,720 
91,270 
88,499 
76,313 
59,198 

162,020 

55,400 

51,778 

8,744 

2,286 

783 
135 
101 



(«) 
1,241 
3,903 
6,777 
7,839 

7,726 
8,281 
7,916 
7,323 

5,868 

15,927 

6,142 

6,953 

1,515 

438 

196 



10,084 



4,075 

9,447 

3,096 

912 

316 



576 
2,159 
1,504 
1,223 

662 
334 
216 



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 under $15,000 
Returns $15,000 or more 



44,llr 



10,216 



9,166,362 



773,994 



43,550 



500,396 



774 



3,ObO 

3,612 

6,020 

4,415 

5,217 

16,728 



227 

602 

1,101 

500 

766 

4,557 



45,449 

91,801 
175,253 
402,739 
276, 506 
179,101 
113,413 
157,125 



6,323 

5,085 
9,217 
31,408 
32,564 
28,905 
24,521 
46,040 



39,314 

3,858,329 
2,092,131 
1,241,486 
823,463 
505,926 
293,252 
282,461 



34,351 

125,838 
148,383 
121,006 
111,278 
76,681 
56,612 
99,345 



2,345 
4,745 
3,643 



2,040 
25,495 



81 
294 



97 
1,145 



59,304 

42,948 
37,025 
104,113 
87,958 
57,309 
41,896 
69,843 



3,231 

3,873 
2,260 
8,096 
9,038 
6,445 
5,103 
11,415 



(•) 
2,239 



(•) 



4,427,057 
16,239,750 
12,981,170 
22,439,106 



42,292 
71,093 
43,607 
74,900 



6,689 
7,553 
6,796 
19,580 



2,665,850 

2,111,419 

837,746 

930,025 



347,906 
542,663 
265,072 
343,782 



26,480,244 

22,039,919 

8,647,126 

3,279,260 



6,090,829 
17,853,494 
12,610,125 
10,080,796 



38,725 

1,854,767 

1,319,316 

468,214 



2,723 
70,852 
95,591 
73,423 



697,172 
472,416 
167,586 
121,137 



62,867 
46,894 
17,013 

15,837 



9,172 
3,209 
8,280 
18,122 



1,443 

1C4 
54i 

6,804 



Tax payments — Continued 



Adjusted gross income 
classes 



Nonspecif ied 

refundable taxes 

\rithheld 



Number of 
returns ^ 



Amount^ 

f Thousand 



Payments on 1966 
declaration 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Tax due at time 
of filing 



Number of 
returns 



Amount 
C77)au««ic/ 
dollars) 



Overpayment 



Number of 
returns 



Amount 

(Thausind 
dollars) 



Cash requested 



Number of 

returns 



Amount 

(Thousartd 

dollars) 



Bonds only 
requested 



Number 

of 
returns 



Amount 
(Thousand 
dollars) 



Credit on 
1967 tax 



Number of 
returns 



Amount 

(Thousand 
dollars) 



(94) 



(95) 



(96) 



(97) 



(98) 



(99) 



(lOO) 



(101) 



(102) 



(103) 



(104) 



(105) 



(106) 



(107) 



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 

$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 $200,000.... 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

No adjusted gross income... 

Under $600 

$600 under 1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



11,647,917 



47,724,918 



7,613,340 



11,473,002 



16,662,654 



39,394,661 



7,678,982 



38,428,725 



6,775,980 



123,585 



19,840 



1,576,938 



883,167 



5,114 

3,813 

1,415 

2,811 

940 

286 

108 



336 

390 
856 
730 
588 

558 
109 

601 



(•) 

65,061 
147,730 
248,748 
323,316 

344,339 

337,071 

319,071 

j 322,291 

(_ 293,019 

1,061,181 

590,600 

963,306 

133,486 

37,153 

9,372 

1,482 

600 



(•) 
11,156 
35,157 
76,054 

121,765 

152,207 
165,737 
186,713 
216,327 
219,351 

1,028,536 
896,556 
3,592,486 
2,296,583 
1,185,709 

721,226 
256,960 
309,277 



72,505 

709,136 

1,012,936 

1,462,524 

1,497,430 

1,366,248 
1,405,254 
1,225,069 
1,210,476 
1,053,477 

3,251,552 

1,151,443 

1,040,952 

162,784 

31,256 

7,830 

1,260 

522 



1,558 
42,505 
108,091 
164,686 
210,523 

2X,446 
264,809 
250,800 
263,736 
254,781 

1,028,127 
666,723 

1,674,007 
927,659 

507,027 

369,964 
190,712 
277,689 



560,099 
4,156,927 
3,467,733 
3,455,694 
3,517,572 

3,670,630 
3,686,875 
3,701,296 
3,271,913 
2,705,790 

5,967,576 

1,069,543 

596,232 

54,864 

9,458 

2,065 
285 
104 



48,848 
352,045 
309,943 
388,196 
473,248 

577,111 
676,522 
733,637 
724,296 
631,350 

.,524,398 

401,481 

547,997 

173,377 

66,495 

31,571 
10,291 
7,676 



557,870 
4,111,933 
3,412,754 
3,375,395 
3,417,032 

3,566,632 
3,593,954 
3,608,195 
3,130,326 
2,633,083 

5,688,977 

920,835 

345,015 

14,413 

1,328 

362 
48 
23 



48,586 
346,723 
301,442 
373,137 
452,980 

551,857 
655,598 
708,759 
696,755 
602,295 

1,408,167 

310,2^3 

244,855 

47,193 

15,176 

8,015 
2,934 
1,215 



(») 

20,486 
7,265 
9,719 

10,485 

7,566 
9,180 
15,285 
7,844 
6,429 

19,876 

5,169 

2,233 

15 



(*) 
1,845 
635 
1,108 
1,065 

1,010 
1,300 
1,921 
610 
2,212 

4,771 

1,571 

1,040 

34 

13 



(*) 

27,316 

53,931 

84,404 

104,956 

116,896 
99,386 
93,460 

102,335 
74,291 

310,853 
171,998 
282,160 
43,975 
8,202 

1,821 
253 

94 



(•) 

3,477 

7,866 

13,951 

19,202 

24,243 
19,123 
22,957 
26,930 
26,844 

111,962 
89,617 
302,102 
126,154 
51,308 

23,556 
7,356 

6,461 



3,553 



353,246 



120,391 



337,360 



19,230 



1,255 



222,479 



(•) 



(«) 



44,438 

26,885 
21,588 
56,013 
62,511 
51,457 
32, 533 
57,816 



35,955 

6,315 
6,705 
17,104 
19,004 
13,355 
15,880 
60,098 



29,501 

79,293 
156,635 
330,458 
206,218 
128,305 

83,712 
111,821 



5,079 

3,915 
7,551 
23,208 
21,597 
17,453 
14,444 
27,144 



164,740 

3,911,401 
2,118,219 
1,295,960 
861,740 
525,183 
302,640 
305,897 



75,116 

134,981 
156,098 
137,695 
127,560 
85,147 
67,443 
148,869 



140,942 

3,893,588 
2,100,582 
1,262,692 
830,942 
501,889 
286,523 
279,033 



51,969 

131,786 
151,461 
128,797 
117,606 
79,547 
59,236 
116,958 



(-) 
14,376 



> 4,702 



(•) 




23,121 

2,848 
4,225 
8,754 
9,790 
5,546 
8,123 
31,885 



4,686 
8,339 
3,813 
5,576 



325 

663 

336 

3,840 



1,086,338 
1,661,471 
1,067,763 
1,792,038 



359,101 

968,693 

1,038,019 

9,282,104 



5,768,703 
6,361,935 
3,259,526 
2,398,435 



620,607 
1,292,106 
1,030,754 
4,614,762 



24,337,913 
17,322,926 

5,979,378 
1,740,229 



2,356,319 
3,442,973 
1,539,367 
1,273,229 



23,892,143 

16,848,129 

5,696,756 

1,287,890 



2,243,270 

3,301,246 

1,416,975 

651,849 



69,162 

46,304 

19,977 

7,421 



6,087 
7,553 
4,797 
2,659 



456,162 
515, 2Ck; 
316,181 
511,871 



106,960 
134,173 
117,597 
618,729 



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, 
^eae 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 — 1966 Business Tax Returns. 
^Adjusted gross Income less deficit, 
'Deficit. 

*Negatlve "Other Sources." 

'Includes nonhighway Federal gasoline tax and tax withheld by regulated Investment companies when not specified. 
NOTE: Detail may not add tc total because of rounding. 



Individual Returns/1966 • Returns Filed and Sources of Income 



13 



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

TAX ITEMS, BY ADJl'STED CROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND 



Adjusted gross inoa 
classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

doll»r») 



Salaries and wages 
(gross) 



Number of 
returns 



Amount 

rncuund 
ttallmrai 



Bu-siness or piMfeseion 



Number of 
retunis 



Amount 
dolUra) 



Number of 
return; 



Amount 

f TTiouiand 
dottMf) 



Net profit^ 



Number of 
returns 



Amount 
fThouaaid 
dallutj 



Net loss' 



Number of 
returnti 



Amount 

f Thouaand 

itotlari) 



M 



(11) 



(12) 



Grand total. . . . 



Taxable returns, total.. 



Under $1,000 

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

$5,000 under $6,000... 
$«,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 $200,000. 

$200,000 under $500,000. 
$500,000 under $1,000,030 
$1,000,000 or more.. 



Nontaxable returns, total. 
No adjusted gross incane 



Under $600 

$600 under $1,000.. 
$1,000 under 52,000 
$2,000 under $3,000, 
$3,000 under $4,000 
$i,000 under $5,000, 
$5,000 or more. . 



15;, 39-, 9-; 



■3oV o3i,071 



35,c7;,"t,v 



299,091, 3j': 



25.542,938 



3S,34-,c96 



32,663.835 



291,109,167 



3,449,657 



4,303,123 



153,230 

786.561 

1,730,911 

2,383,635 

3,082,098 
3,608,063 
3,956,941 
3,860,502 
3,369,970 

8,584,065 

3,081,540 

1,503,532 

197,489 

35,940 

3,403 

1,230 

436 



304,255 
1,880,621 
5,090, KO 
8,016,927 

11,189,924 
13,565,619 
15,444,844 
14,%2,897 
13,153,984 

32,884,818 

7,965,718 

6,011,747 

314,848 

141,749 

32,259 
4,997 

1,356 



275,578 
2,033,089 
6,122,034 
10,800,056 
17,038,624 
23,498,516 
29,667,499 
32,764,058 
31,966,307 

102,597,050 
35,331,009 

42,451,849 
12,986,048 
4,720,004 

2,389,915 
857,326 



121,219 

659,151 

1,495,153 

2,103,809 

2,821,082 
3,379,176 
3,789,614 
3,704,083 
3,229,222 

8,165,715 

1,872,102 

1,157,189 

138,162 

25,856 

6.022 
915 
36 5 



206.578 
1,594,408 
4,931,840 
9,024,562 

14,900,875 
21,187,279 
27,493,436 
30,396,360 
29,558,159 

92,858,736 

28,467,119 

23,529,958 

5,029,788 

1,402,791 

421,355 
75,836 

30,087 



21,538 

91,929 

208,827 

280,725 

293,442 
311,074 
295,250 
281,841 
243,768 

702,857 
279,843 

379,430 
51,391 
6,621 

1,114 
161 

46 



28,238 
165,860 
485.999 
782,032 

931,800 
1.050.197 
1.051.821 

1,105,781 
1,064,027 

4,177,184 
2,837,547 
7,616,777 
2,237,496 
430,546 

91,852 
16,874 
6,325 



2,140 
12,642 
28,277 
43,246 

53,219 

51,097 
56,137 
53,411 
45,358 

105,587 

34,729 

33,212 

6,475 

1,961 

775 
151 

71 



1,879 
13,726 
30,805 
50,077 

60,029 
49,478 
47,675 
46,933 
41,603 

110,945 
52,971 

101,222 
49,359 
32,462 

24,079 
7,108 

9.178 



15,184 
65,122 
115,729 
115,466 

111,475 
112,520 
102,497 
83,442 
75,445 

170,576 

52,829 

46,403 

5,232 

899 

178 
21 

11 



16.944 
100.842 
203.574 
264,258 

293,765 
327,639 
332,554 
313.712 
332,613 

948,805 

463,087 

595,620 

86,166 

18,438 

4,338 
571 

147 



5,819 
20,669 
44,780 
62,862 

72,730 
70,857 
66,183 
54.721 
39,682 

96,747 

29,196 

33,627 

7,933 

2,137 

797 
170 

70 



4,343 
24,697 
39,557 
69,694 

67,667 
75,439 
74,182 
62,867 
47,599 

132,419 

68,679 
142,174 
63,084 
33,072 

21,893 
6,449 
2,577 



4,310,^2 



7.982,170 



1.4o;,635 



241,594 



263,246 



731.758 



234,343 

270,373 
322,829 

1,250,449 

1,151,385 

731,133 

416,147 

432,333 



850,673 

878,262 
1,049,078 
4,243,%9 
4,722,243 
3,699,667 
2,465,414 
3,313.067 



^1,429,299 

95,499 

264,884 

1,894,736 

2,873,044 

2,527,105 
1,855,090 
3,390.121 



80,325 

123,217 
174.721 
762.137 
739.103 

517.516 

296.733 
310.132 



325,494 

98,680 
171,556 
1,120,579 
1,639.474 
1.546,258 
1.235, K9 
1,844,580 



16,493 

50,743 

56,463 

179,629 

152,900 

105,381 
63,918 
75,616 



55,910 

29,650 
42,308 
215,146 
269,074 
259,953 
193,578 
397,011 



95.924 

19,954 
13,712 
35,433 
28,817 
15,117 
14,966 
17,666 



601,592 

32,071 
18,902 
50,227 
50,570 
26,537 
42,629 
98,212 



4,827 

52,975 
56,678 
153,995 
106,724 
66,824 
44,249 
69,125 



12,270 

18,576 
37,189 
155,666 
172,245 
143,178 
133,068 
358,827 



81,277 

29,816 
20,268 
47,142 
36,275 
20,902 
15,969 
16,597 



414,591 

51,948 
35,302 
62,848 
69,315 
43,802 
27.384 
76,068 



Returns under $5,000 

Returns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 or more 



9.431.497 

18,280,086 

3,604,126 

3,839,029 



33,201,643 
71,172,618 
32,999.295 

15,021,414 



^27,311,815 
137,451,465 
102,832,652 

100,038,139 



7,073,084 
17,217,695 

3,175,733 
3,206,200 



21,894,978 
125,198,289 
92,936,684 

59,061,386 



1,223,549 
1,492,018 

703,484 
721,952 



2,527,752 
5,490,773 

4,230,561 
13,293,902 



310,234 
274 ,473 
106,991 

78,387 



919,015 
294,257 

127,921 
309,076 



797,773 
547,943 
176,044 
106,666 



1,257,809 

1,898,445 

996,187 

1.181.699 



385.780 
319,005 
97,650 
74 ,792 



843,980 
363,633 
138,489 

372,042 



Partnership 



Adjusted gross income 
classes 



Net profit 



Number of 
returns 



Amount 
(ThcuMand 



Number of 
returns 



Amount 

( Thouamid 
do! I Mr a). 



Sales of capital assets 



Net gain 



Number of 
returns 



Amount 
(Thousand 
dollmrt) 



Number of 
returns 



Amount 

(Thauaand 



Ordinary gain from 

sales of depreciable 

property 



Number of 
returns 



Amount 

(Tttou»m*d 
doUara) 



Sales of pnDperty other than 
capital assets 



Net gain 



Number of 
return; 



Amount 

( Ihouaand 
doltara) 



Number of 
returns 



Amount 

{ihouaand 
doltmraj 



(14) 



(15) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,030 

$2, OX u-nder $3,000 

$3, ceo under $4,000 

$4,030 under $5,000 

$5,000 under $6,000 

$6,000 u.-ider $7,000 

$7,000 under $8,000 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total. 

Ho adjusted gross income 

Under $600 

$600 under $1.000 

$1,000 under $2,000 

$2,000 under $3,030 

$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 under $15,000 
Returns $15,000 or more 



1,179,865 



10,353,757 



1,353,319 



10,524,276 



273, 3U 



0,745 



173,760 



122,182 



(•) 

9,832 
27,631 
40,629 

57,763 
67,323 
69,112 
57,653 
57,530 

225,202 

125,578 

241,330 

58,385 

11,453 

2,570 
322 

119 



(♦) 

15,863 
64,846 

121,694 

209,017 

250,287 

245,701 

268,132 

230,513 

1,303,224 

1,051,580 

3,333,471 

1,368,901 

637,291 

242,187 
57,716 
22,332 



2,511 
4,479 
7,354 

11,517 
11,365 
22,667 
17,349 
12,001 

62,865 
33,626 
63,184 
18,136 
4,600 

1,558 
331 
140 



5,052 
11,560 
7,731 

16,885 
8,741 
.21,735 
10,211 
16,205 

70,457 
45,232 
164,656 
95,309 
50,122 

38,589 
13,338 
17,992 



5,350 
47,349 
114,924 
154,482 
193,254 
221,521 
232,672 
272,135 
270,509 

1,018,926 

493,626 

605,745 

112,013 

24,906 

6,770 
1,114 

449 



2,915 
27,464 
76,932 
105,300 

132,964 
161,337 
155,262 
174,839 
182,308 

842,636 

635,531 

1,723,804 

1,040,341 

736,593 

753,029 
391,013 
603,082 



2,006 
7,120 
14,677 
35,241 

45,261 
52,724 
63,076 
75,043 
76,207 

278,420 
154,964 
213,404 
43.244 
6,730 

1,095 
120 
28 



1,729 

4,473 

8.715 

20,501 

30,603 
34,913 
38,004 
41,856 
45,607 

159,272 
97,963 

152,291 

35,413 

5,831 

973 

122 

25 



(') 
3,811 
8,030 

12,043 

11,241 
10,033 
8,630 
14,747 
12,923 

44 ,012 

19,722 

30,520 

5,760 

1,399 

414 



(•) 
1,812 
5,139 
6,648 

5,126 
6,131 
5,870 
11,724 
3,024 

38,604 
20,955 
43,239 
12,402 
4,663 

2,042 

516 

749 



2,709 
3,060 



2,007 
4,213 



12,510 

3,867 

5,254 

1,090 

258 

98 
19 



372 
,339 



11,013 

5,358 

14,503 

4,927 

1,542 

679 

171 
207 



1,856 

3,667 
6,621 

8,031 
13,090 
11,038 
6.504 
6,878 

25,174 

10,891 

14,765 

3,696 

1,115 

427 

70 
30 



1,465 
2,627 

5,533 
8,880 
8,602 
5,874 
3,868 

23,103 
16,980 
23,797 
12,233 
4,987 

2,652 

477 
426 



126,046 



69,449 



112,038 



30,900 



44,975 



8.215 



8,937 



170,616 



8,342 

6,201 
6,070 
22,060 
26,336 
16', 726 
13.250 
26,561 



17,870 

3,764 
5,001 
29,482 
46,841 
38,724 
54,174 
138,624 



25,722 
5,014 
3,394 
6,836 
3,959 
5,618 
3,210 

10,696 



335,261 
11,904 
14,835 
16,010 
10,082 
11,110 
23,337 

138,380 



56,033 
23,293 
26,602 
123,059 
127,253 
35,779 
57,392 
86,913 



263,437 

26,455 
34,786 
63,945 

103,364 
66,803 
71,374 

249,188 



15,362 

7,755 
4,365 
14,388 
24,234 
19.463 
8.831 
17,590 



14,925 

5,102 
3,240 
9,386 
14,731 
12,804 
7,170 
J3,5;2 



7,051 

3,946 

5,670 
8,279 
5,617 
5,350 
9,062 



2,333 

3,115 
6,508 
2,841 
5,709 

12,637 



1,349 

2,359 

2,117 
1,390 



1,979 
3,430 

2,.?:j3 

1,320 



4,597 

7,423 
7,708 
5,217 
4,749 
9,007 



108,909 
9,405 

19,205 
13,167 
4,742 
6,364 
3,824 



178,914 
331,596 
227,911 
441,444 



399,730 
1,346,449 
1,323,494 

7,739.034 



73,126 

82,422 

64,174 

123.540 



446,932 

131,022 

97,360 

479,469 



826,516 
1,264,105 
1,025,952 
1,254,497 



853,325 

919,593 

392,237 

6,020,103 



153,494 

330,720 
280,811 
421,375 



102,776 
201,038 
161,150 
294,233 



59,998 
54,245 
45,366 
59,026 



49,300 
43,565 
41,757 
87,460 



13,196 
13,514 
10,153 
10,628 



10,479 
7,119 
9,958 

28,193 



55,495 
53,363 
25,977 
31,372 



166,556 
33,311 
24.400 
63,529 



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 Returns/1966 • Returns Filed and Sources of Income 



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

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND 





Dividends 








Pensions and 

annuities 

(taxable portion) 


Rents 


■- 

Royalties 




gross income 




Net income 


Net loss 


Net income 


Net loss 


classes 


Number of 
returns 


Amount 

(ITwuaand 
doUarM) 


Number of 
returns 


Amount 
(Thouamd 
dollara) 


Number of 
returns 


Amount 

(Thouaarid 
dollara) 


Number of 
returns 


Amount 
(Thouamd 
dollara) 


Number of 
returns 


Amount 
(Thouaand 


Number 

of 
returns 


Amount 
(Thouamd 
dollars) 


Number 

of 
returns 


Amount 
(Thouaand 
dollars) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


Grand total 


4,039,417 


8,909,544 


18,960,016 


8,784,999 


1,418,282 


2,949,076 


2,839,141 


3,122,528 


1,802,757 


1,428,867 


378,935 


554,989 


20,972 


53,567 


Taxable returns , total 


3,626,328 


8,476,896 


17,126,677 


7,660,830 


918,998 


2,140,903 


2,310,649 


2,620,765 


1,595,421 


1,084,844 


313,284 


485,474 


19,126 


42,727 




3,956 

32,557 

75,006 

120,294 

145,024 
156,469 

184,993 
194,304 
229,373 

948,513 
558,838 
776,545 
158,218 
32,572 

7,965 

1,231 

470 


2,401 
13,108 
34,568 
73,724 

l&i,710 
116,666 
118,143 
144,385 
156,198 

732,874 

699,488 

2,360,295 

1,630,970 

1,031,073 

722,830 
277,287 
258,176 


39,336 
206,911 
491,450 
717,949 

1,036,379 
1,335,356 
1,489,143 
1,745,344 
1,677,705 

5,218,958 

1,621,008 

1,318,289 

184,962 

34,144 

8,024 
1,242 

477 


11,851 

74,607 

194,465 

288,005 

371,825 
384,107 
397,611 
427,106 
457,071 

1,678,443 
898,842 

1,617,786 
527,731 
190,196 

89,057 
26,923 
25,204 


4,411 

34,656 

94,739 

103,552 

102,448 
92,497 
64,525 
67,881 
60,263 

153,650 

58,152 

65,519 

12,308 

3,273 

927 
146 

51 


6,033 

48,005 

163,085 

217,969 

226,795 
198,069 
135,630 
129,914 
149,196 

381,121 

159,754 

233,675 

58,690 

22,800 

7,788 

1,736 

643 


6,755 
43,662 
96,865 
141,910 

165,726 
173,107 
202,874 
212,616 
186,446 

580,832 
205,627 
240,342 
43,284 
8,328 

1,840 
296 

139 


3,727 
33,155 
67,431 
125,057 

142,888 
139,373 
114,535 
131,825 

107,087 

499,068 
303,057 
639,347 
225,746 

65,452 

17,763 
3,500 

1,754 


(•) 

12,037 

45,118 

71,015 

106,991 
145,270 
150,428 
171,202 
145,484 

460,574 

138,977 

121,460 

20,074 

4,174 

1,209 

226 

78 


(») 

6,371 
24,132 
32,426 

57,948 
, 83,163 
72,871 
87,640 
82,004 

271,698 

103,459 

169,720 

55,295 

20,545 

11,218 
4,358 

1,411 


2,808 

7,020 

11,838 

19,857 

16,448 
19,306 
16,500 
24,202 
23,869 

63,186 
36,185 
53,309 
13,332 
3,900 

1,209 
216 
99 


552 

4,700 

10,482 

8,201 

14,499 
14,059 
15,378 
19,738 

53,185 
49,795 
140,429 
65,129 
38,320 

23,976 
8,394 
8,863 


2,941 

2,408 

3,823 

2,013 

4,936 

1,941 

722 

274 
49 
19 




$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 $200,000 

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


3,091 

238 

3,199 

1,968 

8,938 

11,112 

6,200 

6,029 

1,416 

536 


Hontajcable returns, total.... 


413,090 


432,647 


1,833,340 


1,124,173 


499,284 


808,173 


528,492 


501,765 


207,336 


344,027 


65,652 


79,516 


1,847 


10,840 


No adjusted gross income 


31,094 

17,883 
14,956 
83,554 
106,049 
75,291 
31,025 
48,238 


64,411 

5,238 
2,719 
33,121 
62,346 
59,684 
20,984 
184,144 


91,845 

81,985 
109,105 
518,249 
486,098 
276,641 
126,805 
142,612 


100,923 

20,601 
37,376 
218,517 
305,323 
199,744 
98,137 
143,552 


5,587 

7,820 

18,951 

128,034 

177,373 

101,963 

39,803 

19,753 


• 11,062 

4,852 
12,318 
135,117 
254,014 
221,437 
103,204 
66,169 


28,696 

25,511 
36,559 
141,405 
138,056 
76,828 
41,200 
40,237 


42,633 

11,572 
17,843 
97,235 
152,728 
75,530 
44,227 
59,997 


33,194 

12,591 
11,266 
39,613 
32,723 
28,889 
20,844 
28,216 


192,316 

12,524 
5,940 
23 , 575 
21,464 
18,730 
18,443 
51,035 


7,966 

3,343 
4,018 
9,882 

17,453 
7,220 
4,062 

11,708 


19,876 

1,062 
1,377 
9,910 

10,539 
1,903 
7,608 

27,241 


(») 

(-) 


(•) 


$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


f") 






Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


596,664 

948,024 

953,435 

1,541,294 


372,305 

687,389 

747,435 

7,102,415 


3,146,374 
7,407,585 
5,230,383 
3,175,674 


1,549,547 
2,129,047 
1,692,350 
3,414,055 


716,888 
406,398 
154,202 
140,794 


1,177,097 
901,054 
384,602 
486,323 


777,447 
975,294 
584,697 
501,703 


671,137 

676,008 

509,801 

1,265,582 


308,393 
743,662 
462,686 
288,016 


356,504 
416,942 

281,778 
373,643 


95,4o6 
109,851 

64,341 
109,277 


76,203 

87,070 

55,186 

346,524 


3,118 

4,046 

3,722 

10,086 


6,934 

1,479 

3,405 

41,749 




Estates and trusts 


Small business corporations 


Other 
sources 

(Thousmd 
dollars) 


Sick pay exclusion 


Moving expense 
deduction 


Adjusted gross income 


Net income 


Net loss 


Net profit 


Net loss 


Number of 
returns 


Amount 

( Thousand 
dollars) 


Number of 
returns 




classes 


Number of 
returns 


Amount 

(Thousand 
dollara) 


Number of 
returns 


Amount 

(Thousand 
dollara) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 
f7),o„.«d 
doJ^ariJ 


(Thousmd 
dollara) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


294,074 


549,584 


22,142 


26,529 


187,066 


1,470,992 


73,644 


441,209 


2,223,623 


513,128 


351,063 


339,166 


117,722 


Taxable returns, total 


267,174 


514,954 


17,567 


16,899 


177,468 


1,436,487 


57,628 


195,887 


2,464,568 


478,795 


292,860 


332,876 


114,394 


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 $200,000 

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


(>) 
4,412 
3,610 
12,786 

7,153 
10,413 
13,587 
22,197 

8,926 

56,252 
38,401 
63,138 
17,957 
5,269 

1,691 
261 
119 


(•) " 

1,991 

3,964 

10,194 

2,673 
12,555 
12,938 
15,464 

4,849 

58,895 
59,322 
163,357 
81,284 
41,844 

29,285 
9,166 
7,124 


I 4 ,412 

\ 
/ 5,019 

2,007 

3,912 

1,589 

456 

135 
22 

15 


1,909 

3,451 

1,364 
3,740 
3,421 
1,728 

932 

157 
197 


1 4,212 

6,628 

C 10,228 

( 8,322 

'^ 36,676 

28,905 

62,316 

16,075 

3,349 

650 
73 
34 


7,890 

5,562 
9,524 

12,980 

98,096 
110,324 
536,773 
359,407 
166,482 

75,987 
20,432 
33,030 


5,716 

5,816 

' 7,421 
/ 

12,705 
6,276 
14,041 
3,966 
1,134 

428 
93 
32 


11,205 

21,064 

11,229 

23,360 
17,186 
57,823 
24,454 
12,703 

9,440 
4,636 
2,787 


7,914 
29,321 

57,128 
73,803 

( 138,229 

I 144,371 

) 118,905 

166,410 

123,507 

555,356 
271,799 
518,177 
164,087 
61,089 

26,770 
5,727 
1,975 


9,724 

j 27,973 

27,204 
44,954 
45,350 
53,224 
50,767 

161,196 

39,141 

17,297 

1,518 

361 

71 
12 
3 


13,880 

21,893 

15,064 
33,455 
28,365 
36,846 
20,864 

82,813 
22.197 
15,313 
1,638 
417 

90 
21 

4 


(»)" 

4,813 

( 8,656 

18,647 

37,397 
35,759 
45,767 
38,653 
32,884 

78,585 

20,762 

10,359 

397 

51 

10 
3 


(♦) 
1,883 
3,753 
5,257 

8,126 

11,009 

12,106 

9,483 

9,046 

33,533 

10,981 

8,636 

395 

64 

13 
2 


Nontaxable retiims, total.... 


26,900 


34,629 


4,576 


9,630 


9,598 


34,504 


16,016 


245,324 


■'240,944 


34,332 


58,204 


6,294 


3,326 


No adjusted gross income... 
Under $600 


2,428 

2,658 

2,007 
7,203 
4,613 
3,860 
4,131 


4,404 

97u 

1 , 107 
9,499 
2,295 
4,448 
11,900 


2,507 
\ 2,069 


5,920 
3,710 


926 
> 4,612 


11,252 

7,352 
15,900 


8,707 

/ 2,307 
1 5,002 


204,476 

15,686 
25,162 


'471,761 

r '9u 

'5,765 
/ 38,461 
1 67,054 

64,136 
L 29,714 

38,128 


2,359 

5,915 

11,914 
5,515 

4,112 

4,517 


4,590 

12,063 

24,956 
9,759 

3,211 

3,635 


(•) 
( 
) -_ 

, 2,909 

I 2,370 


(•) 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


1,931 

486 








44,579 

65,084 

56,904 

127,507 


38,928 

50,887 

59,641 

400,128 


6,117 
3,610 
4,266 
8,149 


9,844 

1,376 

3,113 

12,196 


10,353 

26,983 

37,913 

111,817 


27,345 

33,228 

103,748 

1,306,671 


12,820 
20,958 
13,357 
26,509 


221,103 
52,762 
29,067 

138,277 


'110,905 


67,513 


90.341 


37,777 


14.040 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


729,129 

557,875 

1,047,524 


225,911 
161,196 

58,508 


138 
82 
39 


,158 
,813 

,751 


191,066 
78,685 
31,638 




49,996 
33,567 
20,119 



Individual Returns/1966 • Returns Filed and Sources of income 



15 



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

TAX ITEMS, BY ADJUSTED CROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND 





Qnployee 
business 
expenses 




Self-employed 






Standard deductions 


Itc-mliicd deductions 


Adjusted gross income 


deduction 


Totol 
deductions 

(Thoutwtd 
dotlmri) 


Total 


Minimum 


10 percent 


Number 


Ajnount 

(Thouaartd 
dollara) 


classes 


Number of 
returns 


Amount 
(ThouMKtd 
dott*r») 


Number of 
returns 


Amount 

(Thotftnd 
dolt*r») 


Number 


Amount 

( Thounmd 
dolUft) 


Number 


Amount 
dollars) 


Number 


Amount 

(Jhoosmd 

doltara) 




(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 




2,537,357 


2,693,058 


^4,046 


39,66? 


58,S;il,734 


17,157,512 


12,512,220 


7,891,092 


4,909,616 


9,256,420 


7,602,505 


22,762,833 


46,379,514 




Taxable returns, total 


2,440,653 


2, 520, 579 


52,341 


37,277 


54,489,476 


13,568,234 


10,313,569 


4,489,710 


2,753,520 


9,178,523 


7,560,051 


21,676,464 


44,175,910 


Ulder $1,000 


(•) 

12,032 
60,595 
102,661 

168,522 
213,440 
237,264 
270,457 
242,431 

738,270 

214,495 

164,293 

12,398 

1,9CK 

398 
67 
22 


(•) 

12,347 

52,055 

101,270 

162,159 
188,082 
210,539 
239,437 
217,458 

721,966 
260,920 
298,084 
41,467 
9,779 

2,935 
441 
672 


4,012 

1 5,617 

I 9,334 

4,975 

20,007 

7,388 

902 

93 

11 

2 


725 

897 

4,059 

2,607 

18,868 

8,832 

1,154 

111 
14 

10 


62,026 

404,533 

1,114,399 

1,848,485 

2,832,659 
3,822,124 
4,764,839 
5,186,742 
5,021,581 

15,304,554 

5,034,697 

5,739,506 

1,760,815 

749,420 

454,026 
164,223 
174,837 


136,450 

531,125 

1,170,534 

1,437,349 

1,531,440 
1,640,222 
1,616,547 
1,447,207 
1,209,236 

2,365,109 

339,713 

137,386 

5,339 

511 

55 
9 

2 


54,258 
255,306 
539,001 
812,515 

988,388 
1,133,698 
1,242,898 
1,236,577 
1,143,685 

2,368,455 

340,336 

137,548 

5,326 

511 

55 
9 
2 


135,447 

577,516 

1,166,657 

1,040,029 

746,547 

446,213 

248,973 

96,056 

32,039 

(•) 


54,084 
254,415 
587,642 
532,425 

525,483 
357,045 
219,255 
91,023 
32,041 

(•) 


8,488 

397,320 
834,793 
1,194,009 
1,367,574 
1,351,151 
1,177,197 

2,364,976 

339,713 

137,386 

5,339 

511 

55 
9 
2 


2,423 

180,092 

462,905 

776,652 

1,023,644 

1,145,554 

1,116,645 

2,358,349 

X0,336 

137,548 

5,326 

511 

55 
9 
2 


16,780 
205,436 
560,377 
946,237 

1,500,658 
1,967,841 
2,340,394 
2,413,295 
2,160,734 

6,218,956 

1,741,827 

1,366,196 

192,151 

35,429 

8,348 

1,271 

484 




$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 $200,000 

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


7,769 

149,227 

525,399 

1,035,969 

1,894,271 
2,688,426 
3,521,941 
3,950,165 
3,872,896 

12,936,108 

4,694,362 

5,601,958 

1,755,490 

748,909 

453,971 
164,214 
174,835 


Nontaxable returns, total,... 


96,70i 


172,480 


(•) 


(•) 


4,402,255 


3,489,278 


2,198,652 


3,401,382 


2,156,097 


87,898 


42,555 


1,086,420 


2,203,606 


No adjusted gross income. . . 
Under $600 


6,479 

j 2,006 

7,693 
22,569 
15,714 
16,379 
24,864 


22,262 

3,360 
22,354 
39,856 
31,302 
17,165 
35,181 


(•) 
\ (•) 


(«) 
(•) 


f 147,333 
178,267 
732,772 
893,172 
750,499 
544,595 

U, 155, 517 


258,159 
303,188 
1,128,581 
880,027 
454,251 
249,467 
205,605 


133,512 
158,256 
605,105 
551,540 
351,772 
213,031 
185,335 


255,451 
301,683 
1,113,707 
867,309 
459,838 
244,059 
159,325 


133,507 
158,127 
602,715 
548,528 
350,200 
210,556 
152j464 


j *.2i-3 
14,875 
17,132 

5,398 
46,280 


234 

2,391 

4,584 

2,475 
32,871 


j l.;,21- 

1 19,541 

121,867 

( 271,858 

I 266,382 

166,580 

227,278 


13,721 
20,012 
127,666 
341,632 
398,728 
331,665 
970,132 


$600 under $1,000 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 unier $4,000 

$4,000 under $5,000 

$5,000 or more 


Returns under $5,000 


248,532 

1,155,313 

739,006 

394,506 


302,889 

1,050,841 

722,452 

616,866 


3,411 
9,428 
7,729 
33,478 


2,832 
1,843 
3,307 
31,686 


6,676,183 
22,447,360 
15,422,364 
14,345,827 


6,609,132 

7,692,513 

2,371,378 

484,489 


3,724,396 

5,927,807 

2,374,730 

485,287 


6,161,705 

1,729,254 

133 


3,532,198 

1,377,311 

107 


447,427 
5,963,259 
2,371,245 

434,439 


192,198 
4,550,495 
2,374,624 

485,287 


2,588,022 
10,587,573 
5,232,748 
3,354,540 


2,951,787 
16,519,553 
13,047,634 
13,850,540 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 




Exemptions 

dolUrm) 


Number of 
returns 
with no 
taxable 

income 


Taxable income 


Income 
tax 
before 
credits 

(Thousand 
dollars) 


Tax credits 


Adjusted gross incone 


Number of 
returns 


Arxrjnt 

(Thouamid 
doii«raJ 


Retirement income 


Investment income 


Foreign taxes 


All other tax credits 


classes 


Number of 
returns 


Amount 
(Thottsard 
dollars) 


Number of 
returns 


Amount 

(Thoosmd 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Ajnount 

(Thousand 
dollars) 




(68) 


(69) 


(70) 


(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


Grand total 


91,436,986 


4,416,125 


35,738,613 


223,707,028 


44,411,760 


753,211 


94,262 


1,808,898 


391,455 


105,859 


54,713 


15,977 


2,754 




Taxable returns , total 


78,880,561 


_ 


35,344,696 


223,093,378 


44,313,454 


584,675 


75,853 


1,587,594 


319,001 


100,775 


47,875 


13,068 


1,977 


Uixier $1,000 


182,553 
1,128,373 
3,054,324 
4,810,156 
6,713,954 

8,139,372 
9,266,906 
8,977,738 
7,892,390 

19,730,891 
4,779,431 

3,607,048 

488,909 

85,049 

19,355 
2,998 

1,114 


- 


153,230 

786,561 

1,730,911 

2,383,635 

3,082,098 
3,608,063 
3,956,941 
3,860,502 
3,369,970 

8,564,065 

2,081,540 

1,503,582 

197,489 

35,940 

8,403 
1,280 

486 


31,030 

500,035 

1,953,259 

4,140,671 

7,442,033 
11,537,012 
15,635,753 
18,599,582 
19,052,338 

67,562,780 
25,517,085 
33,105,302 
10,736,331 
3,885,550 

1,916,530 
690,104 

787,983 


4,319 

70,458 

279,564 

604,865 

1,111,702 
1,769,236 
2,461,915 
3,011,647 
3,153,301 

U, 802,795 
4,875,980 
7,807, ia4 
3,792,051 
1,758,992 

999,206 
380,954 
429,334 


(-) 

37,849 

78,131 

92,028 
64,672 
46,826 
44,523 
36,669 

84,697 

35,035 

47,219 

8,538 

2,382 

726 

120 

45 


(•) 
2,109 
5,913 

11,169 

10,278 

6,049 

5,698 

5,560 

13,958 

5,598 

7,599 

1,242 

360 

112 
18 

7 


(•) 

19,556 
53,873 
78,790 

100,765 
116,721 
114,407 
111,865 
107,118 

325,878 
166,839 
302,864 
67,975 
13,710 

3,594 
577 
245 


(«) 
843 
3,663 
6,502 

11,145 
12,515 
15,584 
17,135 
18,204 

64,232 
39,007 

29,552 
10,716 

4,515 
1,248 

745 


> *.1''9 

6,189 

4,947 

14,520 
11,365 
34,026 
15,003 
6,553 

2,402 
426 

195 


757 

765 

1,178 

3,276 
3,359 
10,708 
9,421 
8,340 

5,472 
2,411 

2,178 


2,741 

4,294 

1,175 

3,660 

828 

256 

96 

10 

s 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 udner $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 uirier $200,000 

$200,000 under $500,000 

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


291 

394 

100 
329 
426 
147 

250 
8 
22 


Nontaxable returns, total.... 


12,556,423 


4,416,125 


393,917 


613,649 


98,309 


158,538 


18,410 


221 , 303 


72,454 


5,084 


6.839 


3,908 


777 


No adjusted gross income... 
Under $600 


510,404 

525,957 
629,447 
2,546,381 
2,833,346 
2,219,800 
1,479,248 
1,810,»40 


234, >43 

270,373 
322,829 
1,244,579 
1,110,201 
607,730 
331, 507 
294,563 


5,870 
41,684 

123,403 
84,640 

133,320 


1,180 

19,659 

71,175 

90,531 

431,104 


164 

2,775 

10,098 

13,003 

72,264 


(«) 

17,045 

83,270 

44,417 

23,604 


(•) 
719 
5,444 
6,851 
5,380 


5,669 

24,839 

39,933 

40,222 

110,540 


158 
2,056 
4,532 

5,901 
59,707 


1 5,084 


5,839 


i 3,908 


- 


$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 


Ill 


Returns under $5,000 


19,920,989 


4,121,563 


5,309.934 


6,807.541 


985.260 


266 . 1 27 


2i ?35 


264 698 


23 780 


2 440 


199 


4,X7 
3,542 
2,942 
6,145 


205 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


42,703,57- 

19,799,57 
9,012,84 


L 
7 
3 


284,1 
6,5 
3,8 


31 
53 
38 


17,995 
8,597 
3,835 


,985 
,553 
,131 


72, 
67, 
76, 


>22,959 
>47,742 
723,786 


11, 
11, f 
20,( 


>45,545 
!17,103 
)62,852 


3 


37,863 
34,998 
>4,223 


4^ 
1' 
l; 


.,038 
.,005 
.,984 


643 
339 
560 


555 
623 
912 


105, 

78, 
183, 


613 
020 
033 


16,393 
14,921 
72,105 


4,040 

3,713 

46,761 


289 

414 

1,846 



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 Returns/1966 • Returns Filed and Sources of Income 



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

TAX ITEMS, BV ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND 



Adjusted gross incane 
classes 



Incone tax 
after 
CMtdlts 

dottara) 



Tax from recomputed 

prior year Investjnent 

credit 



Numtier of 
returns 



Amount 

(Ihouam^d 
doltara) 



Self-employment tax 



Number of 

returns 



Amount 

(Thottaand 



Tax withheld 



Number of 

returns 



Amount 
(Thouaaatd 
dot lata) 



tax payments 



Excess social security 
taxes withheld 



Number of 
returns 



(Thouaand 
dotlara) 



Nonhighway Federal 
gasoline tax 



Number of 

returns 



Amount 
f 7houa«id 



Tax withheld by 

regulated investment 

companies 



Number of 
returns 



(Thouaand 
dottara) 



(en) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,0)0 under $3,000 

$3,000 under $i,000 

$«,0O0 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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

No adjusted gross income... 

Under $600 

$600 under $1.000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



43,868,726 



207,113 



1,320,440 



127,914 



43,868,726 



1,159,023 



32,113,339 



35,539,521 



3,259,886 



217,439 



4,286 
69,439 
273,759 
592,357 

1,089,321 
1,745,616 
2,439,741 
2,988,516 
3,128,356 

11,721,007 
4,827,949 
7,705,131 
3,751,405 
1,739,356 

988,839 
377,268 
426,380 



(•) 
3,010 
4,420 

8,228 

8,634 

10,334 

11,789 

11,641 

38,641 

19,264 

37,088 

8,894 

2,362 

854 

■166 

83 



(•) 



263 
198 

602 

867 

883 

1,363 

1,187 

5,372 
3,473 
8,296 
2,845 
1,183 

629 
263 

233 



32,507 
147,420 
305,306 
383,729 

405,819 
416,454 
360,698 
319,134 
278,351 

773,162 

321,402 

454,565 

71,526 

10,659 

2,076 
277 



2,927 
17,749 
46,974 
73,913 

90,462 
101,941 
92,969 
37,895 
78,683 

243,024 

115,173 

175,142 

27,267 

4,012 

753 
99 

30 



111,257 

616,395 

1,415,679 

2,038,993 

2,750,674 
3,331,134 
3,751,942 
3,676,576 
3,201,984 

3,105,159 

1,843,336 

1,103,942 

128,369 

24,050 

5,575 
847 

327 



15,413 
122,768 
390,769 
753,674 

1,350,566 
2,037,505 
2,349,522 
3,364,959 
3,413,324 

11,672,755 

3,995,275 

3,899,010 

1,134,568 

354,174 

106,562 
16,587 



(«) 
4,112 

19,890 
136,625 
476,154 
507,842 
427,563 

1,242,257 

255,400 

149,423 

30,054 

6,596 

1,502 
208 



186 

801 

2,542 

13,235 

21,433 

21,882 

33,190 
27,595 
27,473 
9,955 
3,157 

549 

87 
35 



7,023 
38,432 
71,308 
34,135 

82,229 
- 32,942 
31,827 
72,099 
55,991 

154,142 

52,791 

49,252 

8,160 

2,099 

703 
159 

76 



385 
2,734 
5,723 
6,647 

6,847 
7,508 
7,462 
7,053 
5,676 

15,198 

5,906 

6,608 

1,410 

400 

182 
54 
28 



' 9,228 



3,517 

7,721 

2,775 

817 

277 
51 
26 



427 
1,742 
1,221 
1,073 

583 
301 

204 



9,610 



48,095 



4,792 

4,515 

5,017 

4,415 

5,217 

16,201 



2,409 

551 

924 

500 

765 

4,360 



35,503 

48,272 
87,603 
295,733 
245,011 
167,930 
114,662 
152,705 



5,145 

3,108 
5,023 
23,598 
23,827 
27,158 
23,761 
44,794 



65,717 

103,943 
139,213 
605,080 
531,34 5 
406,766 
256,770 
267,329 



28,907 

8,641 
11,661 
67,239 
32,562 
61,684 
53,103 
94,924 



;,ii2 



2,040 
25,272 



193 
248 



97 
1,116 



41,524 

28,344 
23,329 
32,439 
78,873 
53,893 
41,093 
68,549 



6,448 

2,943 
1,488 
6,621 
8,293 

6,124 

5,014 

11,164 



(•) 



939,841 
11,391,549 
11,721,007 
19,316,327 



32,940 
63,674 
40,546 
59,958 



5,833 
'J , 936 
6,28; 
18,345 



1,863,676 

1,916,930 

734,803 

375,179 



258,187 
490,729 
247,349 
324,175 



6,341,158 

15,968,631 

8,113,485 

3,116,226 



1,601,521 
13,142,306 
11,679,006 

9,525,507 



16,438 

1,590,543 

1,244,224 

445,142 



1,161 
60,685 
38,358 
69,217 



550,403 
437,300 
159,659 
115,065 



52,419 
44,111 
16,270 
15,114 



1,720 

2,00o 

5,920 

15,371 



620 

149 

320 

5,635 



Tax payments — Continued 



Adjusted gross income 
classes 



Nonspecified 

refundable taxes 

withheld* 



Number of 
returns 



(Tliouaand 
doltara) 



Payments on 1966 
declaration 



Number of 
returns 



(Thouaand 
doltara) 



Tax due at tijne 
of filing 



Number of 
returns 



(Thouaand 
dottara) 



Overpayment 



Number of 
returns 



(Thousend 
doltara) 



Cash requested 



Number of 
returns 



(Thouamd 
dotlara) 



Bonds only 
requested 



Ntimber of 
returns 



( Thousand 
dollara) 



Credit on 1967 



Number of 
returns 



f TTiouiAnd 
daltarai 



(102) 



(103) 



(104) 



(105) 



(107) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

No adjusted gross income... 

Under $500 

$600 under $1,000 

$1,000 under $2,0000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,(XI0 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



4,085,554 



9,301,751 



ll,4a9,17 



3,041,74 



27,2 



6,422,063 



24,662,007 



5,886,982 



23,o37,165 



5,181,^59 



6,249 



1,310 

2,474 

850 

235 

89 



339 
679 
669 
463 

407 
109 
594 



4,447 
32,359 
95,798 
166,005 

211,273 
231,062 
223,468 
220,891 
218,710 

852,879 
503,345 
855,935 
155,064 
32,621 

7,945 
1,235 

463 



788 
9,031 
29,024 
52,453 
90,273 
113,536 
131,309 
139,779 
148,108 

771,233 

707,593 

2,989,487 

1,971,988 

1,002,905 

590,410 
205,664 
194,631 



48,783 
221,127 
465,374 
613,563 

719,298 
848,251 
836,744 
913,712 
360,232 

2,330,711 

1,060,823 

948,566 

147,903 
27,725 

6,706 

1,058 

415 



3,283 
26,253 
70,484 
115,522 

149,995 
180, 536 
176,648 
195,211 
193,937 

350,906 
573,037 
1,440,456 
311,759 
433,057 

316,962 
162,393 
228,666 



103,043 

564,382 

1,252,413 

1,758,456 

2,355,079 
2,753,195 
3,111,056 
2,935,962 

2,501,311 

5,684,720 

1,013,559 

554,133 

49,501 

8,203 

1,695 

222 
71 



12,656 

73,525 

175,113 

277,046 

413,234 

543,489 

644,723 

550,726 

579,827 

1,429,557 

363,686 

475,595 

149,532 

55,531 

25,496 
7,559 

4,537 



101,405 

543,530 

1,225,464 

1,707,005 

2,283,566 
2,692,549 
3,049,424 
2,872,102 
2,449,859 

5,463,877 

891,265 

330,759 

13,387 

1,616 

309 
36 
12 



12,323 
69,999 
153,200 
254,163 

400,159 
528,194 
625,544 
532,553 
563,659 

1,340,002 
290,354 
221,649 
42,133 

12,735 

6,374 

1,395 

763 



3,533 
4,011 
9,235 
5,638 
5,226 

17,919 
4,968 
2,223 



529 

729 

1,503 

355 

1,755 

4,177 

1,550 

1,036 

34 

10 



16,855 
39,176 
56,512 

78,632 

59,875 

65,836 

71,595 

52,635 

245,071 

147,121 

251,542 

39,300 

7,088 

1,492 

205 



(•) 
3,419 
6,135 

12,313 

17,446 
14,566 
17,570 
17,817 
14,414 

85,379 
71,271 
253,010 
107,320 
42,788 

19,123 
5,653 

3,824 



143,475 



2,476,009 



454,839 



79,919 



(») 



32 , 562 

11,106 
12,J60 
31,141 
45,861 
41,899 
30,331 
45,784 



27,590 

2,785 
4,593 
12,751 
16,449 

11,902 
15,004 
52,201 



22,303 

39, 577 
74,705 
233,854 
179,477 
113,739 
30,398 
103,123 



4,304 

2,236 
3,751 
17,127 
18,763 
16,151 
13,891 
26,398 



115,415 

130,814 
155,821 
632,073 

504,773 
417,273 
264,554 

281,866 



60,053 

13,476 
16,598 
79,797 
95,703 
63,322 
63,172 
136,961 



99,273 

126,065 
143,660 
514,350 
582,007 
397,195 
250,041 
258,408 



39,395 

11,777 
13,730 
73,348 
83,169 
63,325 
55,567 
109,027 



(•) 



(•) 




20,153 

1,699 
2,359 
6,430 
8,371 
4,973 
7,521 
27,908 



3,015 
7,854 
3,412 
4,970 



198 

552 

235 

3,315 



503,879 
1,145,822 

353,453 
1,577,395 



192,586 

645,334 

779,857 

7,632,924 



2,108,899 
4,276,280 
2,833,535 
2,195,453 



291,774 

924 , 137 

353,496 

3,972,239 



6,009,022 

13,921,036 

5,695,318 

1,539,227 



93d, 460 
2,929,235 
1,442,973 
1,113,394 



5,801,006 

13,599,065 

5,471,054 

1,242,052 



860,49b 
2,330,171 
1,348,472 

596,959 



ll,t)44 
27,642 
18,020 
7,215 



1,748 
5,077 
4,203 
2,630 



24 5,531 
363,595 
249,797 
449,312 



74,215 
93,987 
90,299 

513,812 



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 infonnation 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 - 1966 Business Tax Returns. 
^Adjusted gross income less deficit. 
'Deficit. 

*Negative "Other sources." 

'includes nonhighway Federal gasoline tax and tax withheld by regulated investment companies when not specified. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/1966 • Returns Filed and Sources of Income 



17 



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 CROSS INCOME CLASSES 





Number of 
returns 


Number of 
exemptions 






Salaries and 




Business or profession 


Farm 


Adjusted gross income 


gross 
income 

(Thoutand 
ckllar.J 


wages (gross) 


Net profit 


Net loss 


Net profit* 


Net loss' 


classes 


Number of 
returns 


Amount 
fThouamd 
dolUra) 


Number of 
returns 


Amount 

fITiouaand 
dotUrw) 


Number of 

returns 


Amount 
dollara) 


Number of 
returns 


Amount 

(Thouamd 

dottara) 


Number of 
returns 


Amount 

(Thouaattd 
dottara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


Grajid total 


28,064,617 


37,858,957 


»89j519,273 


24,946,903 


72,642j780 


723^953 


2^171,763 


152,388 


270,277 


344,085 


595,702 


122.570 


170,710 


Taxable returns, total 


19,661,366 


25,027,018 


82,856,924 


r 

17,958,787 


67,789,926 


517,855 


1,973,232 


30,860 


112.312 


189.613 


461.573 


57.807 


70.237 




632,471 
4,683,063 
3,548,507 
2,948,214 
2,367,710 

1,709,243 

1,271,555 

840,412 

538,738 

324,153 

542,310 

U3,417 

114,484 

16,807 

4,123 

1,303 
229 
127 


632,471 
4,906,155 
4,383,962 
4,010,327 
3,341,045 

2,315,927 

1,781,422 

1,191,733 

770,436 

488,878 

792,393 
182,291 
190,113 
29,498 
7,421 

2,305 
409 
232 


594,920 

6,874,281 

8,854,261 

10,261,545 

10,600,359 

9,358,828 
8,231,395 
6,282,996 

4,563,414 
3,075,196 

6,368,398 
2,011,431 
3,241,413 
1,124,669 
555,807 

371,173 
156,092 
330,746 


596,502 
4,373,855 
3,207,092 
2,702,306 
2,183,039 

1,582,244 

1,188,853 

783,786 

435,302 

282,895 

436,753 

74,516 

53,510 

6,305 

1,338 

375 
66 

50 


550,129 
6,275,899 
7,792,473 
9,163,263 
9,516,032 

8,427,960 
7,429,094 
5,601,374 
3,906,246 
2,483,646 

4,529,630 

994,890 

866,316 

171,348 

52,839 

20,005 
4,617 
4,110 


11,237 
90,263 
93,865 
74,464 
57,978 

43,288 
29,324 
20,975 
17,362 
9,130 

36,478 

13,672 

17,584 

1,777 

333 

92 
23 

10 


9,279 
105,663 
173,015 
135,310 
177,001 

149,714 

105,339 

80,246 

85,307 

50,288 

272,613 

151,507 

329,992 

66,620 

16,366 

7,823 
2,234 
4,365 


(■) 

7,463 
11,239 

9,692 
10,039 

6,623 
5,519 
7,023 
6,270 
2,809 

6,966 

2,818 

2,713 

572 

191 

83 

16 
21 


(-) 
7,179 
7,652 
7,550 
7,426 

7,272 
4,845 
6,483 
3,754 
5,159 

11,132 
5,138 

19,050 
3,957 
3,680 

3,483 

923 

2,452 


7,357 
44,954 
33,947 
24,336 
22,877 

16,286 
10,638 
7,425 
4,280 
3,143 

8,565 

2,569 

2,782 

340 

81 

28 
6 
4 


5,368 
44,431 
52,767 
56,444 
55,336 

43,939 
29,585 
23,091 
22,409 
19,289 

49,366 

23,950 

28,241 

5,663 

i,ao 

411 
49 
24 


(.) 
7,625 

10,752 
8,880 
5,619 

5,819 
4,197 
3,462 
2,258 
2,207 

2,960 
968 

1,617 
526 
186 

32 
29 

13 


(■) 


$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 $200,000. . . . 

$200,000 under $500,000. . . . 
$500,000 under $1,000,000.. 
$1,000,000 or n»re 


4,243 
7,967 
6,663 
3,277 

5,193 
5,492 
4,523 
2,422 
Z,}13 

4,485 
3,726 
7,212 
4,242 
3,254 

2,059 

1,336 

986 


Nontaxable returns, total.... 


8,402,751 


12,831,941 


^6. 662,349 


6,988,117 


4,852,857 


206,C»9 


198,533 


71.528 


157,964 


154.468 


134,131 


64.863 


100,475 


No adjusted gross income... 
Under $600 


132,900 

3,991,955 

2,350,633 

1,259,051 

421,838 

153,313 

52,884 

40,177 


206,262 

4,346,063 

2,793,113 

2,954,611 

1,345,076 

686,058 

321,313 

179,445 


■ '365,931 

1,306,813 
1,781,473 
1,819,256 

1,019,184 
517,037 
230,380 
354 JJ7 


29,697 

3,776,431 

2,089,333 

702,666 

237,839 

95,195 

41,453 

15,503 


57,338 

1,228,711 
1,540,326 
918,894 
536,948 
311,253 
172,354 
86,933 


5,600 

52,748 
53,420 
66,291 
18,950 
3,947 
2,541 
2,602 


11,179 

20,226 
34,331 
67,403 
33,499 

8,540 
3,802 
14,403 


44,175 

10,970 
6,556 

1 '7.676 
1 2,151 


128,107 

10,783 
5,420 

6,577 
7,077 


(') 

39,236 

44,112 

1 46,843 

1 14,850 

( 6,221 

( ( 2,921 


(•) 

13,726 

26,369 

44,174 

24,406 

15,228 

9,412 


34,398 

9,231 
7,625 
7,608 
3,662 

2,339 


77,001 
4,897 




4,276 
5,475 
2,8U 

6,012 


$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 under $15,000 
Returns $15,000 or more 


22,542,539 

4,720,270 

544,723 

257, 085 


29,926,455 

6,718,479 

793,173 

415,845 


'-3,493,577 

31,752,520 

6,398,449 

7,874,727 


20,035,408 

4,337,814 

437,10; 

136,577 


38,063,673 

27,926,324 

4,531,339 

2,121,444 


531,304 
122,488 
36,573 
33,583 


834,897 
432,104 
273,438 
581,274 


110,216 

23,652 

7,066 

6,454 


183,563 
27,793 
11,192 
47,729 


285,821 

43,779 

8,665 

5,320 


340,480 

145,269 

50,a2 

59,741 


97,607 

13,545 

2,960 

3,553 


119,054 
20,469 
4,485 
25,702 




Partnership 


Sales of ^ipital assets 


Ordinary gain from 
sales of depre- 
ciable property 


Sales of property other than 
capital assets 


Adjusted gross income 


Net profit 


Net loss 


Net gain 


Net lose 


Net gain 


Net loss 




Number of 
returns 


Amount 

dolUf} 


Number of 
returns 


Amount 

(Thousand 
dolUriJ 


Number of 
returns 


Amount 

doltara) 


Number of 
returns 


Amount 
(Thouaand 
dottara) 


Number of 
returns 


Amount 

(Thouaand 
dallara) 


Number of 

returns 


Amount 

(Thouaand 
dottara) 


Number 
returns 


Amount 

(Thouaartd 
dottara) 




(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(a) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Grand total 


257,305 


1,067,506 


70,295 


181,279 


1,488,393 


2,022,960 


358,444 


232,797 


27,017 


16,937 


13,754 


9,722 


19,416 


29,226 


Taxable returns, total 


214,103 


1,017,843 


49,744 


102,410 


1,175,102 


1,856,733 


294,073 


197,943 


22.889 


14,717 


10,702 


5,860 


15,448 


16,004 




{•) 

15,500 
28,605 
22,854 

20,167 

20,110 
12,705 
14, 5« 
13,649 
6,425 

24,168 

10,867 

18,461 

3,(»1 

618 

132 
44 
14 


(•) 

13,661 

45,110 

51,032 

54,694 

56,564 
50,660 
47,131 
45,974 ) 
31,929 

143,084 
89,641 

245,926 
82,455 
27,535 

14,961 
7,835 
3_,572 


3,743 
3,a4 
5,214 

2,303 

4,061 
3,710 
2,339 

8,021 

7,125 
3,578 
4,273 
1,111 
353 

136 
32 
26 


2,621 
3,358 
4,313 
2,953 

1,551 
1,465 
3,179 

40,379 

8,559 
5,137 
9,562 
7,843 
4,365 

3,779 
1,293 
1^553 


9,324 

95,492 

122,109 

109,353 

123,819 

114,198 

104,991 

76,053 

f 89,771 

62,568 

141,994 

47,011 

59,336 

9,992 

2,828 

936 
176 

101 


1,770 
35,372 
50,a2 
63,991 
93,578 

69,948 
73,337 
70,539 
88,162 
59,501 

221,204 
130,634 
322,421 
162,821 
121,305 

107,135 

55,544 

123,214 


3,409 
19,084 
17,713 
25,773 
30,719 

23,889 
31,232 
21,707 
21,312 
9,377 

44,530 

17,801 

22,645 

3,366 

764 

200 
31 
21 


1,681 
9,767 
9,505 
14,007 
22,430 

14,896 
21,194 
12,543 
16,199 
7,740 

31,3U 

13,816 

19,053 

2,905 

669 

174 
27 

a 


( 5,415 

} 3,0C9 

3,810 
2,808 

2,809 

2,358 
854 

1,336 

347 

93 

34 

3 
3 


2,260 

1,995 

1,480 
1,862 

1,634 

1,666 

1,545 

1,311 

425 

374 

95 
26 
44 


5,214 
2,403 

\ 2,307 

- 

1 672 

70 

20 

9 
2 


2,862 
606 

1,378 

751 

U8 
122 

20 
3 


3,010 
3,210 
3,410 

1 3,917 

( 557 

1 949 

246 

94 

35 

8 

12 




$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 $200,000.... 

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


1,524 
3,665 

2,554 

3,510 

1,051 

1,504 

762 

334 

593 
154 
243 


Nontaxable returns, total 


43,199 


49,667 


20,554 


73,873 


313,292 


166,173 


64.372 


34,855 


4.129 


2.272 


3.061 


3.363 


3.966 


13,223 


No adjusted gross incone... 
Under $600 


1,174 

7,462 

9,897 

15,769 

7,020 

> 1,877 


3,493 

3,206 

7,058 

17,631 ' 

U,207 

7,072 


3,832 
6,60i 
3,944 

1,124 


54,737 
6,654 
9,610 

7,862 


18,169 

( 47,516 
1 56,493 
( 109,308 
1 41,545 

20,756 
8,422 

11,033 


30,115 

10,516 
13,173 
36,877 
22,983 
13,749 
9,509 
29,246 


9,765 

12,231 
14,171 
15,343 
4,551 

3,943 

4,368 


6,986 

7,299 
5,185 
7,794 

1,690 

2,941 
2,960 


) 3,197 
> 932 


1,516 
756 


1- 


(•) 
3,667 


2,356 
1,610 


12,398 


$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 




' 2,609 


825 


Returns under $5, OOO 


131,792 
67,995 
24,219 
33,299 


216,703 
234,942 
143,321 
472,540 


34,407 
19,U3 

7,125 
9,630 


84.253 


767.306 


387.950 


156.702 


' 

89,284 


12.525 


6,372 


10.682 


7,323 


10,031 
5,717 
1,711 
1,907 


18,191 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or irore 




50,568 

3,559 

37,899 


4; 
14 

U 


6,714 
3,198 

1,175 


37: 
22: 

l,Q3f 


,973 
,910 

,127 


111 
4: 


,327 
,730 
,135 


75 

31 
36 


141 
476 

896 


c 


,431 
,353 

,703 


4 
1 

3 


935 
666 
964 




(•) 
(•) 
774 


(•) 
{.) 

1,0a 


4,375 
1,890 
4,770 



Footnotes at end of table. See teit for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and LiMtations of the Ibta. 



18 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 6. 



-SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS; SOURCES OF INCOME AND LOSS, 
AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES--Continued 



EXEMPTIONS, TAXABLE INCOME, 





Dividends 








Pensions and 


Rents 


Royalties 


Adjusted gross Incaine 


gross income 


Interest received 


annuities 
(taxable portion) 


Net income 


Net loss 


Net income 


Net loss 


classes 


Number of 
returns 


Amount 
CTTwuMnd 


Number of 
returns 


Amount 
fTTwuawd 


Number of 
returns 


Amount 
(Thouuwtd 
ihttmra) 


Number of 
returns 


Amount 

(Thouamtd 
doltara) 


Number of 
returns 


Amount 
(Thooaand 
dollara) 


Number 
of 
returns 


Amount 

(Thousand 
tkllara) 


Number 

of 
returns 


Amount 
(Thouaand 
rbltara) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


Grand total 


2jl78,311 


4,685,432 


8,586,838 


4,054,317 


833,649 


1,369,081 


1,047,941 


1,124,712 


378,832 


280,712 


118,910 


193,464 


2,277 


11,965 


Taxable returns , total 


1,706,300 


4,316,192 


6,703,269 


3,279,231 


548,554 


1,025,493 


665,723 


544,790 


280,753 


177,304 


91,709 


175,879 


1,370 


11,316 




11,028 
134,147 
172,257 
156,108 
174,143 

150,458 
174,280 
120,230 
121,678 
94,145 

215,456 

72,486 

89,313 

15,113 

3,864 

1,250 
221 

123 


4,072 

58,228 

108,590 

134,129 

169,509 

168,513 
172,114 
153,030 
198,575 
211,286 

509,045 
330,298 
917,071 
458,946 
268,962 

190,618 

73,064 

190,142 


116,178 
1,004,843 
936,685 
851,726 
841,870 

704,006 
648,437 
425,114 
328,883 
219,012 

405,888 
98,642 

101,655 

15,152 

3,709 

1,149 
203 
117 


15,499 
197,359 
351,747 
318,004 
339,355 

273,988 
257,070 
193,173 
194,941 
163,198 

409,280 

167,138 

266,093 

77,811 

28,883 

14,330 
4,388 
6,974 


48,955 
111,369 
97,651 
75,546 

52,326 
41,848 
18,649 
21,254 
21,405 

34,668 
9,534 

12,614 

1,966 

549 

172 
26 
22 


56,000 
153,837 
198,829 
147,789 

102,056 

101,081 

29,097 

42,874 

43,651 

81,396 

24,754 

31,362 

8,180 

2,991 

1,124 
163 

309 


4,411 
63,285 
95,639 
93,212 
80,463 

75,197 
47,615 
50,933 
32,133 
28,909 

48,938 

16,826 

23,095 

3,838 

885 

253 
55 
36 


1,451 
37,526 
77,445 
82,759 
78,866 

94,056 
44,538 
69,251 
33,549 
18,375 

114,478 
49,826 
99,523 
30,709 
8,241 

2,670 
579 
948 


2,808 
20,955 
30,412 
47,294 
30,555 

22,630 
33,591 
17,147 
16,949 
12,884 

27,398 

8,198 

8,016 

1,355 

365 

139 
30 
27 


396 

8,488 

12,316 

16,417 

11,493 

13,710 
21,367 
•7,524 
25,257 
8,941 

23,200 
7,524 
9,923 
5,821 
2,296 

1,477 
554 
600 


(•) 
12,032 
10,762 
11,028 

7,219 

8,522 
5,115 
4,613 
5,364 
1,956 

9,871 
4,269 
7,485 
1,728 
504 

183 
30 
26 


(•) 

6,698 

6,786 

13,489 

12,016 

10,785 
9,360 

10,134 

2,488 

357 

24,818 
11,004 
25,973 
16,802 
9,967 

9,243 
3,282 
1,633 


(-) 
(•) 

702 

512 
165 
49 

26 
11 
3 




$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 $200,000..;. 

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


(•) 

(■) 

986 

6,631 
725 
494 

388 
453 

305 


nontaxable returns, total 


472,013 


369,241 


1,883,619 


775,087 


285,096 


343,592 


382,217 


279,924 


98,080 


103,409 


27,199 


17,585 


(-) 


(-) 


No adjusted gross income... 


13,512 

67,216 
91,957 
172,824 
74,996 
25,898 
6,015 
19,595 


15,054 

16,236 
24,193 
88,665 
58,307 
32,200 
13,959 
120,627 


39,542 

469,534 
504,882 
592,958 
185,631 
54,250 
11,943 
24,879 


18,143 

44,913 
94,475 
352,202 
154,493 
57,312 
14,583 
38,966 


4,369 

4,612 
22,022 

162,858 

63,812 

16,041 

2,005 

9,377 


■ 5,412 

1,757 

13,006 

162,180 

103,815 

32,167 

3,033 

22,222 


8,780 

44,154 
65,881 
172,167 
61,347 
21,589 
2,809 
5,490 


5,564 

13,773 
30,336 
111,370 
58,286 
38,297 
5,236 
17,062 


25,426 

15,291 
18,030 
24,643 
8,472 
4,110 

'< 2,103 


71,211 
6,436 
8,034 
6,297 
5,070 
2,308 

4,053 


1,866 

2,541 

3,810 

12,232 

3,609 

1 3,141 


2,335 

239 
1,159 
5,353 
1,164 

7,335 


(•) 


(■' 


$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 

Rtums $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


1,100,100 
676,970 
217,518 
183,723 


723,141 

959,302 

522,273 

2,480,716 


5,610,041 

2,346,850 

408,001 

221,996 


1,958,085 

1,104,624 

415,388 

576,220 


603,240 

164,036 

35,270 

25,103 


877,823 

340,120 

82,022 

69,116 


713,737 
239,734 
49,339 
45,131 


540,908 
275,268 
114,846 
193,690 


228,335 

104,805 

27,398 

18,294 


148,853 
79,898 
23,200 
28,761 


67,706 
26,874 
10,022 
14,308 


52,431 
37,531 
25,252 

78,250 


(-) 

(•) 
652 
821 


(•) 
(■) 

886 
9,228 




Estates and trusts 


anall business corporations 






Sick pay exclusion 


Moving expense 
deduction 


Adjusted gross income 
classes 


Net income 


Net loss 


Net profit 


Net loss 


Other 


Number of 
returns 


Amount 

(Thouaand 
dollars) 


Number of 
returns 




Number of 
returns 


Amount 

(Thou*md 
dallmra) 


Number of 
returns 


Amount 
dollars) 


Number of 
returns 


Amount 

(Thouamd 
dollttra) 


Number of 
returns 


Amount 

(Thouaand 
doltata) 


sources 

(Thouamfd 
dollars) 


Amount 

(Thoua^d 
dollars) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


202,924 


441,470 


13,332 


16,863 


33,291 


166,232 


8,388 


19,340 


599,725 


104,429 


66,480 


42,946 


8,788 


Taxable returns, total 


166,576 


405,408 


8,521 


8,054 


27,297 


158,976 


6,975 


14,835 


633,426 


97,971 


57,727 


41,743 


8,675 


Under $1,000 


(•) 

20,685 

15,873 

15,104 

15,245 

8,421 
9,357 
11,028 
7,870 
7,552 

20,176 

10,749 

17,180 

3,587 

1,096 

350 
61 
36 


(») 

17,945 
14,447 
18,562 
12,634 

13,351 
13,694 
28,693 
7,730 
17,098 

49,815 
37,393 
98,814 
37,930 
17,884 

11,284 
4,240 
2,701 


) 5,212 

J 

1,604 

1,460 

166 
52 

24 
2 

1 


5,275 

366 

l-,472 

335 
213 

292 
1 


( 7,151 

12,283 
\ 

1 2,659 

1 4,275 

720 

169 

31 

8 
1 


7,712 
43,435 

20,360 

52,555 

20,613 

8,676 

2,209 

3,034 

382 


1 ^-^ ; 

\ 950 

180 
72 

34 

8 

14 


(•) 

7,605 

2,477 

736 
1,483 

657 

56 

1,711 


7,201 
89,106 
95,126 
70,008 
46,879 

( 32,368 
20,782 

1 37,970 

\ 32,191 

32,464 

I 63,732 
28,298 
45,869 

18,517 
7,958 

2,898 

1,849 
210 


(») 
8,421 
15,439 
20,183 

15,911 
13,032 
10,325 

7,425 

1,204 
883 

100 
27 

9 


(») 
5,283 
5,452 
16,963 

10,706 
4,425 

3,842 

4,916 

775 

818 

145 

27 

11 


(•) 

9,223 
3,209 
4,946 

10,025 
4,010 

4,683 

I 3,713 
452 

276 

2 

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 $200,000.... 

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


(-) 

901 

498 

2,663 

1,886 
365 
706 

1,279 

121 

79 

2 

(') 


nontaxable returns , total .... 


36,346 


36,063 


4,809 


8,809 


5,991 


7,259 


1,414 


4,506 


'33,698 


6,455 


8,756 


(■) 


(•) 


No adjusted gross income... 
Under $600 


1,870 
6,216 
^,012 
8,171 
6,717 
3,141 

5,218 


1,595 

1,339 
2,249 
3,204 
8,816 
2,753 

16,107 


(•) 
1 3,542 

1 <•>" 


(") 
3,959 

(•) 


(•) 
> 5,414 

(•) 


(«) 
5,004 

(-) 


(•) 


(«) 


'153,132 

r 1,741 
28,103 
49,108 

/ 14,512 

1 7,175 
1,862 

1 16,933 


' 


(-) 
1 3,309 


(•) 
4,003 


(•) 
, (.) " 


(•) 


$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 


(-) 






~ 


Retunn£ under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


101,243 
47,242 
20,979 
33,460 


84,762 

91,499 

51,752 

213,457 


7,816 
(•i 

602 
1,706 


12,189 
(•) 

171 
2,376 


13,881 

{•) 
4,265 

7,927 


18,029 

(•) 
23,798 

108,134 


1,444 
(») 
1,455 

1,378 


2,543 
(•) 
4,529 
9,188 


257,687 
165,822 
64,996 

111,220 


55,506 

40,473 

6,222 

2,228 


40,810 
19,735 
4,154 

1,781 


19,785 

18,718 

3,713 

730 


4,349 
2,957 
1,279 

203 



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



Individual Returns/1966 • Returns Filed and Sources of Income 



19 



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 incoote 
classes 



Elnployee business 
eicpenses 



Self-employed 
pension deduction 



Number of 
returns 



ttottmf) 



Number of 
returns 



tkttlarti 



Total 
deductions 

datlarm) 



^rtandard deductions 



( Thauamd 
dBllar'J 



(Thougmtd 
tbitmrt) 



10 percent 



(Thouaand 
Oallara) 



Itemized dedu^itloru- 



( Thauatnd 
datlmraj 



(oO) 



(61) 



(62) 



(6i) 



(65) 



(66) 



(67) 



Grand total 

Taxable returns , total 

Under »1,000 

$1,(XI0 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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000.. 
$1,000, (XX) 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, OCX) or Bore 

Returns under $5.000 

Retxims $5,000 under $10,000. 
Returns $10,000 under $15,CXX) 
Returns $15,000 or more 



406,831 



15,421,647 



8,798,446 



15,229,991 



4,915,330 



384,635 



15,535,8 



6,414,708 



8,289,733 



2,633,650 



5.588,069 



32,649 

32,601 
46,852 
64,769 

43,465 
35,323 
34,822 
22,930 
21, M5 

35,899 
7,894 
5,620 

4i5 
76 

30 



24 ,208 
40,932 
44,773 

35,483 
17,456 
29,538 
19,898 
14,609 

34,663 
11,928 
12,069 
1,593 
713 

722 
13 
10 



(•) 



4.168 



602 

1,245 

137 

16 



(•) 



1.119 



362 

1,053 

147 

19 

12 




625,4 52 
4,401,382 
2,973,681 
2,320,983 
1,780,399 

1,194,621 
838,198 
536,755 
333,984 
188,965 

282,157 

37,833 

20,195 

1,100 

149 

30 
1 
3 



173, 0o6 
1,308,523 
929,345 
844,659 
803,065 

648,439 
529,172 

390,450 
274,668 
174,394 

275,929 

37,097 

19,641 

1,079 

147 

30 



591,524 

4,294,462 

2,790,271 

432,979 

156,048 

12,824 



175,207 
1.291,933 
882,840 
189,394 
77,112 

9,083 




2,859 

16,590 

46,505 

655,265 

725,952 

639,356 
523,934 
389,648 
273,254 

173,893 

275,803 

37,097 

19,641 

1,079 

147 

30 
1 
3 



7,019 
281,681 
574,826 
627,232 
587,311 

514,622 
433,356 
303,657 
204,754 
135,188 

260,153 

80,584 

94,289 

15,707 

3,974 

1,273 
223 
124 



1,602 
141,658 
369,503 
516,114 
549,337 

562,927 
545,317 
442,154 
348,150 
256,407 

586,961 
249,257 
487,997 
205,413 
116,534 

81,883 
37,495 
89.360 



22.148 



28.575 



2,383,742 



6,940,257 



101,563 



622,829 



1,035,133 



(•) 

6,951 
6,183 



7.804 



(•) 
10,943 
7.240 



1,168,492 
717,924 
608,105 
310,399 
177,633 
71,208 
365.108 



3,975,027 

2,297,325 

954,418 

276,887 

97,404 

35,072 

10,889 



1,160,018 

689,886 

341,676 

116,694 

48,309 

20,338 

6,821 



3,774,953 

2,191,374 

729,006 

184,607 

42,966 

14,722 

2,619 



1,153,187 

681,704 

309,251 

94,302 

29,773 

11,545 

2,418 



200,064 

105,951 

225,412 

92,280 

54,438 

20,350 

8,270 



6,831 
8,182 
32,425 
22,393 
18,536 
8,793 
4.403 



16,928 
53,308 
304,633 
144,951 
55,909 
17,812 
29,288 



8,474 
28,038 
266,429 
193,705 
129,329 
50,871 
358.287 



198,968 
157,844 
35,949 
14.070 



170, i". 

116,983 
34,676 
27.047 



(•) 

(•) 

959 
2,009 



(•) 
(•) 
558 
1.592 



8,695,637 

4,414,113 

898,768 

1,413.124 



19,738,029 

3,103,312 

282,257 

59,311 



6,440,578 

■2,023,868 

276,004 

57,996 



15,202,922 
26,718 
(.) 



,896,248 
19,456 
(•) 



4,535,107 

3,076,594 

281,906 

59.311 



1,544,330 

2,004,413 

275,879 

57,996 



2,671,610 

1,616,958 

262,466 

197,774 



2,255,059 

2,390,250 

622,764 

1,355,128 



Adjusted gross income 
classes 



Exemptions 



(ThouMtrd 
tittlara} 



Number of 

returns 

Kith no 

taxable 

income 



Taxable income 



Number of 
returns 



(ThouiMid 
dolUrmi 



Income tax 
before 

credits 

(Thouaand 
dottara) 



Tax credits 



Retirement income 



Number of 
returns 



(Thouamtd 
dallaral 



Investjnent income 



Number of 
returns 



(Thouaand 
dottaraj 



Foreign taxes 



Number of 
returns 



Amount 

C Thouaand 
dollara) 



All other tax credits 



Number of 
returns 



(Ttouaattd 
doltara) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(77) 



(78) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

Ko adjusted gross incciBe... 

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 

Retiims $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



877,537 



83,932 



237,981 



34,481 



35.240 



13,280 



15.016.211 



19,661,866 



55,339,231 



11,051,366 



645,753 



64,611 



205.886 



29.201 



11.515 



379,483 
2.943,693 
2,630,377 
2,406,196 
2,004,627 

1.389,556 

1,068,853 

715,040 

46^261 

293,327 

475,436 

109,375 

114,068 

17,699 

4,453 

1,383 
24 5 

139 



632,471 
4,683,063 
3,548,507 
2,948,214 
2,367,710 

1,709,243 

1,271,555 

840,412 

538,738 

324,153 

542,310 

118,417 

114,484 

16,807 

4,123 

1,303 
229 

127 



35,777 
2,480,102 
4,924,965 
6,495,832 
7,243,594 

6,757,906 
6,088,049 
4,735,351 
3,478,334 
2,351,069 

5,030,200 

1,615,723 

2,619,703 

900,480 

434,674 

287,876 
118,352 
241,244 



5,010 

354,505 

741,512 

1,039,936 

1,213,664 

1,176,203 

1,101,500 

886,005 

674,186 

469,543 

1,088,455 
409,316 
369,508 
411,064 
230,393 

165,143 
69,982 
145,441 



11,662 
110,734 
130,737 
112,548 

63,708 
40,130 
24,966 
28,875 
19,054 

49,041 

19,971 

27,097 

5,225 

1,413 

432 
79 

31 



310 

5,645 

13,534 

12,727 

6,643 
5,206 
2,673 
3,058 
2,600 

5,613 

2,340 

3,330 

689 

172 

53 
9 



19,061 

23,997 
21,252 
23,481 

20,666 
15,282 
11,926 
11,039 
4,469 

22,229 

11,472 

16,448 

3,260 

836 

297 



,538 
,654 
,644 

,021 
,929 
,653 
,081 
,039 

,735 
,139 
,213 
,536 
650 

328 

139 

313 



5,321 

1,564 

6,019 

3,518 

8,091 

2,704 

997 

405 

71 



1,292 

1,094 
2,923 
2,356 
1,571 

1,036 

351 

3^.1- 



3,475 



1,485 

311 
75 

20 



i8 
145 



7,699,165 



171,966 



231,784 



19,319 



5,280 



123,757 

2,607,638 
1,675,868 
1,772,767 
807,045 
411,635 
192,788 
107,667 



132,900 

3,991,955 

2,346,822 

1,168,942 

294,873 

120,828 

50,344 

29,699 



(•) 
90,108 
126,965 

35,026 

10,478 



(•) 

22,795 
35,637 

42,435 

20,897 



16 

3,275 

12,491 

5,520 

805 

4,354 



(•) 
73,558 
118,336 

31,078 

7.609 



(•) 
2,279 
10,989 

4,990 

1,057 



(•) 

13,973 
9,030 

3,946 

2.532 



(-) 

930 
1,468 

1,335 

1,535 



(•) 



(•) 



(-) 



(•) 



(•) 



17,955,373 

4,031,037 

478,907 

249,507 



,106,665 

26,705 

1,857 

1,133 



14,435,875 

4,693,565 

542,367 

255,943 



21,331,339 

23,424,079 

5,031,363 

6.223.916 



3,376,735 
4,309,551 
1,083,789 
2,302.752 



539,356 

133,9X 

49,392 

54,355 



50,479 

21,191 

5,641 

6,621 



117,354 
65,639 
22,430 
32,558 



11,171 
9,710 
4,032 
9,568 



7,174 

6,939 

5,017 

16,060 



323 

383 

1,286 

11,283 



3,375 
2,605 
(•) 
1,495 



(•) 



216 
62 



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



20 



Individual Returns/1966 • Returns Filed and Sources of Income 



-SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS, 
AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES--ConClnued 



EXEMPTIONS, TAXABLE INCOME, 



Adjusted gross incoise 
classes 



Income 
tax after 
credits 



Tax from recomputed 

prior year 

Investment credit 



Number of 
returns 



Amount 
(Thouimd 



Self -employment 
tax 



Number of 
returns 



Amount 

(Thouamnti 
dollMra) 



Tax withheld 



Number of 
returns 



Amount 

(Thouttnd 
dollTt) 



Excess social 

security taxes 

withheld 



Number of 
returns 



Amount 
(Thouiw>d 
dotlara) 



Nonhighway Federal 

gasoline 

tax 



Number of 
returns 



Amount 
chltaraj 



Tax withheld by 

regulated investment 

companies 



Number of 
returns 



Amount 

(Thouaand 



(81) 



(62) 



(83) 



(84) 



(85) 



(86) 



(87) 



(88) 



(89) 



(90) 



(92) 



(93) 



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, OOO under $10,000 

$10,000 under $15,000 

$15,000 uMer $20,000 

$20,000 under $50,000 

$50,000 under $100,000." 

$100,000 under $200,000.... 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

No adjusted gross incone. . . 

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 iwder $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



996,343 



156,381 



9,517,202 



13,847 



10,945,318 



719,295 



135,891 



17,594,941 



9,168,228 



311,615 



103,444 



7,747 



1,937 
1,852 



5,005 

353,494 

734,289 

1,024,573 

1,197,176 

1,166,498 

1,094,181 

881,659 

670,032 

465,835 

1,077,809 
403,744 
858,763 
406,431 
227,833 

163,711 
69,482 

144,803 



2,006 


54 


3,812 


386 


4,213 


276 


2,809 


264 



2,509 

1,305 

1,678 

529 

167 

64 

21 
14 



369 
237 
221 
261 
93 

26 
50 
19 



18,928 
131,354 
132,563 
104,793 

80,224 

60,345 
39,777 
26,755 
23,125 
13,651 

43,760 

17,366 

23,034 

2,828 

548 

181 
41 
22 



1,087 
10,455 
16,373 
17,748 

16,280 

14,361 

10,048 

7,424 

7,233 

4,565 

14,700 

6,110 

8,254 

992 

,182 

58 
14 



568,368 
4,228,036 
3,117,743 
2,649,081 
2,168,446 

1,570,719 

1,185,426 

777,519 

481,887 

281,391 

433,441 

74,127 

51,278 

5,760 

1,262 

350 
63 



52,997 

651,527 

867,763 

1,092,904 

1,229,543 

1,166,284 

1,073,322 

835,715 

593,122 

389,342 

767,295 
183,422 
187,338 
45,522 

15,806 

6,486 
2,286 
2,554 



7,335 

5,613 

8,687 
39,063 

93,399 
47,45S 
31,868 

59,282 
9,951 
7,358 
1,200 
290 

88 
16 

7 



843 

395 

469 

6X* 

2,413 

2,668 

2,206 

5,733 

1,316 

1,420 

425 

109 

37 



17,107 

16,808 
13,345 

13,044 

11,889 
7,927 
6,070 
3,411 
2,007 

6,975 

1,906 

2,200 

494 

154 

63 
20 
24 



880 

1,106 
995 

1,127 

855 
748 
413 
212 
192 

619 

134 

322 

91 

33 

10 
5 
5 



S 7,220 



508 

1,556 

266 

82 

34 
5 



149 
342 
183 
126 

71 
30 

12 



277,047 



79,072 



6,100 



(O 



(») 



(•) 



(•) 



9,678 

43,127 
84,038 
95,806 
27,883 
8,964 
3,545 
4,006 



1,151 

1,965 
3,998 
6,908 
3,260 
1,418 
705 
1,085 



22,651 

3,744,528 
1,943,193 
579,497 
198,508 
77,840 
32,372 
14,117 



5,283 

116,699 
136,753 

48,741 

23,135 

11,012 

3,030 

4,323 



(•) 



(») 



(•) 



(-) 



16,926 

14,002 

12,893 

21,070 

8,679 

3,411 

2,091 



1,715 

875 
734 
1,401 
711 
321 

343 



3,314,537 
4,278,206 
1,077,809 
2,274,766 



8,945 
7,424 
2,509 
3,843 



837 

618 

369 

1,008 



740,903 
167,472 
43,911 
44,057 



81,349 
44,647 
14,757 
15,628 



19,330,263 

4,310,502 

433,793 

133,090 



,239,387 
,060,898 
767,464 
449,453 



19,807 

220,676 

59,282 

18,929 



1,413 
8,410 
5,733 
3,320 



138,088 
32,507 
7,025 
4,894 



9,960 

2,633 

634 

620 



7,452 



2,008 
2,456 



189 
919 



Tax Payments — Continued 



Adjusted gross income 
classes 



Nonspecified 

refundable taxes 

withheld' 



Number of 
return: 



Amount 

(Thouamjd 



Payments 

on 1966 

declaration 



Number ol 
ret'jms 



Amount 

(Thousand 



Tax due 
at time 
of filing 



Number of 
returns 



Amount 

( Thousand 



Overpayment 



Number of 
returns 



Amount 

(Thousand 

doliara) 



Cash requested 



Number of 

retumE 



Amount 
( Thousand 
dollais) 



Bonds only 
requested 



Number 

of 
returns 



Amount 
(Thousand 
dollars) 



Credit on 
1967 tax 



Number of 
returns 



Amount 

( Thousand 
dollars) 



(94) 



(95) 



(96) 



(97) 



(98) 



(99) 



(100) 



(101) 



(102) 



(103) 



(104) 



(105) 



(106) 



(107) 



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.. 



1,294,909 



13, 



,323 



13,495,053 



60,383 



$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 $200,000 

$200,000 under $500,000 

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



1,471 



151 

1 
7 



(*) 

60,212 
110,997 
145,193 
146,763 

127,249 
95,373 
81,044 
90,133 
69,324 

184,197 

70,710 

91,724 

15,465 

3,932 

1,251 
215 
124 



(») 

10,289 

24,899 

44,464 

53,492 

59,118 
47,559 
48,975 
69,670 
66,706 

230,303 
166,529 
528,391 
280,999 
161,806 

116,957 
46,224 
105,072 



72,372 
641,316 
764,015 
954,963 
831,477 

602,218 
515,290 
354,104 
276,945 
174,012 

329,601 
78,617 
78,990 
12,450 
3,034 

966 
173 
96 



1,551 
37,951 
78,723 
89,250 
88,680 

78,508 
78,199 
68,419 
63,962 
50,929 

159,699 
84,138 

207,828 
99,593 
59,750 

45,339 
23,559 
40,259 



560,099 
4,029,388 
2,769,583 
1,974,982 
1,530,073 

1,102,013 
753,858 
481,964 
258,652 
148,136 

210,752 
39,344 
34,655 
4,322 
1,083 

332 

56 
31 



48,848 
337,230 
221,923 
185,884 
159,580 

124,347 
96,092 
66,665 
52,299 
38,976 

71,009 
30,596 
53,491 
19,166 
9,618 

5,252 

2,562 
3,084 



557,870 
3,986,435 
2,731,660 
1,932,839 
1,485,000 

1,066,935 
723,589 
454,907 
234,435 
127,483 

160,785 

20,939 

11,083 

805 

174 

44 
9 

11 



48,586 
332,269 
217,230 
178,345 
153,118 

117,583 
90,711 
61,842 
44,766 
26,420 

47,893 

14,912 

18,190 

3,932 

2,021 

1,330 
941 

452 



22,515 
12,537 
10,095 

10,217 
5,019 



858 
881 



35,471 
41,617 
43,424 

35,656 
26,503 
23,212 
25,020 
20,653 

56,990 

21,054 

25,5(X 

3,799 

974 

299 

49 

28 



3,174 

4,165 
7,208 
5,963 

6,382 
4,310 
4,552 
7,280 
12,100 

22,588 
15,675 
40,297 
15,234 
7,598 

3,922 
1,622 
2,632 



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 



(•) 



(•) 



29,243 



244,852 



379,725 



6,671,230 



16,404 



52,848 



(■) 



(•) 



(•) 



(«) 



9,995 

15,177 
9,228 

23,668 

14,845 
8,755 
2,207 

11,621 



7,880 

3,361 
2,012 
3,938 
2,235 
1,617 
875 
7,275 



6,931 

39,515 

78,569 

81,759 

23,731 

8,161 

2,609 

3,587 



747 

1,673 
3,625 
5,334 
2,495 
1,055 
499 
707 



45,853 

3,769,525 

1,952,673 

606,376 

212,350 

85,993 

33,975 

22,611 



14,448 

120,739 
139,021 
52,588 
25,172 
12,587 
3,794 
11,326 



39,661 

3,755,863 
1,942,196 
591,423 
205,727 
83,374 
32,372 
19,614 



11,659 

119,396 

137,251 

50,314 

23,948 

12,259 

3,191 

7,835 



(•) 



1- 



(•) 



(•) 



(■) 



7,220 

4,148 
6,721 
17,950 
7,826 

4,613 

4,370 



2,768 

1,046 
1,366 
2,148 
1,224 

894 

3,491 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



(») 
(-) 
(•) 
563 



(•) 
(•) 
(•) 



548,045 
473,154 
185,100 
184,108 



155,265 

296,731 

231,107 

1,407,596 



3,505,419 

1,925,987 

329,701 

174,3% 



311,582 
340,694 
159,716 
560,431 



17,570,871 

2,765,405 

211,856 

80,547 



1,321,863 

386,063 

71,958 

131,462 



17,345,420 

2,625,720 

151,338 

33,757 



,287,567 
347,200 
48,231 
43,396 



57,518 
17,659 
1,505 

105 



4,339 

2,433 

530 

13 



194,869 

134,659 

57,492 

51,970 



29,956 
36,430 
23,193 

88,055 



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. 
4lifiae 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 
Schedule F in Statistics of Income — 1966 Business Tax Returns. 
^Adjusted gross income less deficit. 
^Deficit. 

*Negatlve "Other sources," 
'Less than $500. 

'includes nonhighway Federal gasoline tax and tax withheld by regulated investment companies when not specified. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/1966 • Returns Filed and Sources of Income 



21 



Table 7. —ALL RETURNS: 



SOURCES OF INCOME AND LOSS, EXEMPTIONS, 



TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 

.;i^;it 1. r.jtunisl 



Adjusted gross income 
classes 



Number of 
retui'ns 



Number of 
exemptions 



Adjusted 
gross 

income 



Salaries and wages 
(gross) 



Number of 
retm-ns 



Amount 
dolltrtj 



Business or profcuaion 



Net profit 



Numtjer of 
returns 



Amount 
f Thousvid 
ftoiiaraj 



Number of 
returnc 



>\]iioijnt 
( T>iouaafld 
d»iJ«r*J 



Net profit 



Number of 
returns 



Amount 

(ThouaMid 
dolltra) 



Number of 
returnG 



Amount 
f Thouaand 
dot I mi m) 



U^) 



(3) 



(4) 



(5) 



(o) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Total 

No adjusted gross income 

Under $600 

$(,00 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$i,000 under $5,000 

$i,000 under $o,000 

$6,000 under $7,000 

$7,000 under $S,000 

$6,000 vmder $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 un^er $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns' $15,000 or more 



■408,450, 5^9 



t>2,3Dl,302 



381,0o7,341 



,9o9,984 



28,139,809 



1,996,901 



5,966,131 



1,011,939 



1,915,865 



374,240 

4,281,080 
3,326,121 
7,486,187 
6,132,245 
5,849,892 

5,505,342 
5,276,427 
5,221,198 
4,992,264 
4,520,784 

3,786,887 
9,262,594 
2,229,621 
1,643,995 
218,382 

40,940 

10,004 

1,578 

64i 



1,073,137 

5,268,810 
4,511,295 
12,728,786 
12,868,453 
14,192,605 

14,829,412 
15,624,390 
16,762,931 
17,390,801 
16,138,942 

13,917,758 

X, 079, 782 

8,237,436 

6,279,633 

856,195 

151,739 

35,457 

5,596 

2,171 



^1,821,142 

1,409,074 
2,657,208 
11,081,102 
15,348,990 
20,422,140 

24,773,559 
29,047,285 
33,938,127 
37,407,057 
38,359,657 

35,918,563 
110,563,910 
37,850,204 
46,426,061 
14,379,841 

5,393,327 

2,845,417 
1,058,304 
1,391,895 



111,075 

3,910,910 
2,870,382 
6,059,997 
5,039,293 
5,070,779 

4,892,401 
4,816,042 
4,870,002 
4,750,520 
4,292,068 

3,590,505 
8,713,783 
1,967,046 
1,224,287 
146,621 

27,609 

6,532 

1,024 

427 



384,248 

1,338,026 
2,268,954 
8,660,305 
12,033,971 
16,841,231 

21,105,363 
25,466,893 
30,466,705 
34,351,975 
35,138,086 

32,736,143 
98,538,943 
29,740,706 
24,663,772 
5,280,327 

1,479,307 

450,337 

84,792 

37,253 



22,110 

106,505 
123,059 
372,178 
370,820 
404,665 

413,528 
378,108 
366,210 
330,071 
307,029 

258,901 
752,891 
298,631 
402,845 
53,861 

7,074 

1,245 

192 

58 



67,135 

50,902 

87,543 

435,368 

667,516 

973,404 

1,188,411 
1,243,493 
1,258,792 
1,189,821 
1,230,945 

1,148,698 
4,559,209 
3,053,611 
8,060,037 
2,333,213 

455,592 

103,086 

20,866 

12,169 



142,674 

31,726 
21,271 
52,566 
55, 507 
55,545 

69,861 
70,282 
60,563 
65,099 
61,420 

49,372 

115,863 

38,350 

36,910 

7,265 

2,232 

896 
180 
99 



740,007 

43,676 
24,453 
64,799 
75,139 
67,361 

101,901 
90,940 
61,009 
56,194 
71,381 

48,697 
140,939 

64,358 
134,968 

64,558 

43,473 
32,047 
10,304 
16,045 



5,112 

93,749 
110,756 
265,842 
223,253 
215,718 

186,004 
159,971 
139,802 
119,155 
95,347 

82,200 

186,213 

57,004 

49,889 

5,642 

989 

212 

27 

15 



13,086 

32,644 
70,337 
266,092 
353,557 
424,051 

459,062 
465,105 
433,023 
403,917 
378,856 

377,557 

1,055,339 

504,127 

630,545 

92,852 

20,111 

5,081 

620 

172 



117,468 

40,050 
28,696 
69,399 
73,364 
76,574 

86,055 
87,913 
79,669 
71,099 
58,583 

42,692 

101,111 

30,971 

35,992 

8,701 

2,382 

916 

207 

93 



499,572 

57,215 
40,339 
77,760 
109,236 
91,697 

102,508 
92,666 
92,906 
80,509 
73,027 

51,733 
143,596 

88,523 
159,643 

78,019 

38,375 

25,605 

9,207 

3,729 



32,955,107 

23,797,560 

9,262,594 

4,145,164 



65,472,497 
79,840,822 
34,079,782 
15,568,227 



'73,870,931 
174,670,690 
110,563,910 
109, X5, 048 



27,954,337 

22,319,136 

8,713,783 

3,373,546 



62,032,098 

158,159,802 

98,538,943 

61,736,498 



l,812,8ob 

1,640,320 

752,891 

763,907 



3,470,278 
6,071,748 
4,559,209 
14,038,574 



429,151 

306,737 
115,863 
85,932 



1,117,336 1,100,435 

328,222 596,475 

140,939 186,213 

365,752 113,778 



1,618,827 
2,058,458 
1,055,339 
1,253,507 



491,607 
339,958 
101,111 
79,263 



978,327 
390,840 
143,596 
403,102 



Partnership 



Adjusted gross income 
classes 



Number of 
returns 



Amount 
( TTwuaand 
doiJaraJ 



Number of 

returns 



Amount 

f Thouaand 
doiiaraj 



Sales of capital assets 



Net gain 



Number of 

returns 



Amount 
f Thouaand 
doiJara; 



Ordinary gain from 

sales of depreciable 

property 



Number of 
returns 



Amount 
flTiouaand 
dottmra) 



Number of 
returns 



Amount 

(Thoummtd 
A>lt»rm) 



Number of 
returns 



Sales of property other than 
capital assets 



Net gain 



(Ihouti 
dollmi 



Number of 
returns 



( TTtouaand 
dbiiaraj 



(14) 



(15) 



(16) 



(17 



(IS) 



(19 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(2o) 



(27) 



1,456,939 



12,080,129 



422,251 



1,354,223 



>, 002, 379 



259, o39 



243,518 



324,342 



No adjusted gross income. 



Under $oOO 

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



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



9,524 

13,663 
18,106 
55,670 
73,296 
69,852 

75,652 
90,324 
35,779 
87,429 
73,809 

67,165 
255,843 
138,953 
263,904 

62, 369 1 

12,279 
2,804 

380 
138 



21,40o 

6,970 

13,088 

68,535 

121,543 

lol,969 

236,596 
314,271 
323,134 
310,547 
322,125 

331,633 
1,489,759 
1,165,441 
4,183,150 
1,980,785 

674,750 

261,405 

66,984 

26,038 



34,867 

9,745 

5,399 

14,656 

15,315 

16,514 

14,575 
18,888 
17,683 
27,814 
22,964 

16,814 
72,402 
38,358 
69,110 
19,709 

5,099 

1,776 

389 

174 



392,967 

17,147 
16,263 
28,440 
18,614 
27,713 

34,327 
24,625 
12,806 
51,537 
60,240 

35,600 
107,723 

69,944 
195,772 
112,227 

61,903 
47,504 
19,065 
19,807 



75,100 

77,680 
93,522 
337,789 
344,877 
339,234 

358,679 
358,576 
364,409 
335,702 
383,297 

344,292 
1,192,942 
556,681 
577,130 
124,159 

28,330 
7,966 
1,341 

575 



302,589 

37,157 

50,510 

141,633 

216,818 

224,895 

293,146 
246,200 
273,040 
247,330 
296,725 

258,409 
1,143,391 

809,412 
2,124,050 
1,244,554 

937,028 
888,197 
463,263 
761,894 



25,587 

19,987 
22,245 
51,823 
55,223 
66,263 

81,258 
76,807 
90,106 
98,908 
101,101 

90,196 
331,367 
175,725 
240,949 

47,674 

7,647 

1,349 

162 

52 



22,233 

12,401 
10,351 
29,372 
31,936 
39,769 

54,582 
50,541 
60,669 
55,200 
62,154 

56,681 
196,217 
114,231 
175,372 

39,227 

6,635 

1,200 

159 

49 



8,633 

2,140 
2,609 
10,885 
14,598 
14,851 

20,000 
17,865 
15,448 
11,489 
16,151 

14,127 
48,276 
21,127 
33,085 
5,209 

1,532 

467 
92 
55 



15,979 

592 

2,418 
5,735 
8,837 
8,476 

14,523 
8,395 

10,223 
7,969 

14,473 

8,685 
43,963 
23,715 
47,606 
13,229 

5,160 

2,187 

552 

805 



2,408 

3,461 
7,226 
5,222 

3,661 
2,609 
4,815 
2,007 

2,608 

3,912 
11,257 
4,259 
5,550 
1,181 

283 
114 
20 

9 



4,156 
4,010 
5,230 

1,526 
534 

2,567 
908 

2,149 

1,102 
12,566 

5,841 
14,834 

5,855 

1,678 
741 
171 
210 



16,237 



5,200 

9,530 
11,370 
10,289 

13,376 
12,646 
15,900 
13,645 
8,711 

8,784 
27,737 
11,748 
16,076 

4,008 

1,247 

477 

87 

43 



9,778 

19,966 

14,832 

7,459 

11,409 
7,942 
10,419 
10,936 
6,489 

7,517 
26,291 
18,272 
26,380 
13,432 

5,790 

3,713 

885 

677 



315,763 
404,506 
255,843 
480,827 



630,108 
1,601,710 
1,489,759 
8,358,552 



111,072 
104,162 
72,402 
134,615 



535,471 
184,808 
107,723 
526,221 



1,626,981 
1,786,275 
1,192,942 
1,396,181 



1,265,749 
1,321,703 
1,143,391 
7,228,418 



322,386 
457,113 
331,367 
473,558 



200,644 
285,245 
196,217 
336,873 



73,715 
75,080 
48,276 
62,568 



56,558 
49,744 
43,963 
93,253 



24,230 
15,951 
11,257 
11,435 



17,912 
7,261 
12,566 
29,329 



66,002 
59,686 
27,737 
33,686 



185,598 
43,303 
26,291 
69,150 



Foot-notes 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." 



22 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 7. —ALL RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 

[Taxable and nontaxatle return:; ] 



Adjusted gross income 
classes 



Total 

No adjusted gross income 

Under t600 

4600 under $1,000 

♦1,000 under $2,000 

♦2,000 under $3,000 

$3,000 unaer $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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 

Returns $10,000 under $15,000 

Returns $15,000 or more 



Dividends in adjusted 
gross income 



Number of 
returns 



(21) 



45, U8 

85,433 
119,84., 
408, 83y 
35»2,37o 
343,73.? 

328, eo4 
368,953 
324,775 
339,042 

341,799 
1,203,485 
645,434 
884,295 
176,716 

37,219 
9,495 

1,516 
623 



1,745,703 
1,703,432 
1,203,485 
1,755,299 



Amount 

dallmra) 



(29) 



13,993,145 



81 , 14t> 

21,516 

31,477 

134,587 

244,705 

270, 7ol 

313^451 
318,771 
289,334 
381,303 

410,363 
1,321,005 
1,085,502 
3,422,781 
2,158,406 

1,345,392 
952,217 
371,787 
506,026 



1,121,807 
1,713,222 

1,321,005 
9,842,111 



Interest received 



Pensions and annuities 
Taxable portion) 



Number of 
returns 



(3U) 



23,315,636 



134,345 

556,433 

737,384 

2,200,038 

1,871,036 

1,747,597 

1,794,248 
1,913,155 
2,119,003 
2,008,842 
2,132,752 

1,945,032 
5,717,789 
1,742,843 
1,441,432 
203,682 

33,648 
9,446 
1,511 

621 



9,041,081 

10,118,784 

5,717,739 

3,438,182 



(ThouaMid 
dollar!) 



(31) 



120,428 

67,279 
143,670 
799,078 
909,207 
798,122 

778,854 
715,461 
698,937 
632,999 
658,388 

649,189 
2,166,041 
1,099,008 
1,948,925 

625,345 

227,675 

109,770 

36,464 

35,109 



3,621,637 
3,354,975 
2,166,041 
4,082,29d 



Number of 
returns 



(32) 



2,307,297 



9,956 

12,432 
41,975 
350,375 
398,287 
317,512 

228,927 

175,527 

144,740 

86,082 

95,351 

85,779 
192,442 
68,440 
79,133 
14,525 

3,887 

1,123 

175 

80 



,359,963 
537,479 
192,442 
167,413 



Amount 
(Ttouaand 
doltara) 



Number of 
returns 



(33) 



16,474 

6,610 
26,094 
366,066 
578,943 
623,592 

496,302 
383,438 
327,266 
172,295 
196,813 

196,190 
472,023 
186,607 
266,011 
68,142 

26,161 
9,078 
1,918 

1,117 



2,119,080 

1,276,002 

472,023 

559,033 



(34) 



38,039 

70,868 
111,664 
397,649 
347,260 
297,853 

281,225 
267,890 
239,507 
266,878 
251,702 

221,772 
643,070 
227,269 
268,231 
47,943 

9,389 

2,162 

367 

132 



1,544,553 

1,247,750 

o43,070 

555,542 



fThouaand 
dotlara) 



4,353,553 



48,502 

25,871 
52,331 
259,949 
328,877 
273,104 

258,689 
260,316 
207,209 
195,746 
177,620 

134,336 
641,415 
368,537 
760,470 
261,273 

75,618 

21,357 

4,551 

2,732 



1,247,323 
975,277 
641,415 

1,494,538 



Number of 
returns 



(36) 



61,158 

29,017 
33,508 
87,857 
87,655 
131,961 

130,869 
147,822 
191,262 
176,399 
195,002 

151,331 
494,501 
149,538 
132,329 
21,877 

4,685 

1,406 
272 
111 



562,026 
871 , 816 
494,501 
310,219 



( T7iou*«nd 
<httara> 



Number of 
returns 



(37) 



265,911 

20,762 
15,004 
39,754 
45,835 
64,212 

67,343 

'-86,145 

117,562 

91,772 
117,826 

95,555 
307,353 
115,410 
191,476 

63,769 

24,474 

13,399 

5,132 

2,128 



Royaitie 



Amount 
dottara) 



(36) 



9,856 

5,384 
9,232 
38,759 
39,045 
32,793 

31,343 
29,985 
29,735 
22,918 
30,168 

27,930 
75,366 
41,212 
62,526 
15,596 

4,507 

1,444 

258 

128 



513,820 
508, Sod 
307,358 
415,788 



166,912 
140,735 
75,3uD 
125,771 



Number of 
returns 



(39) 



78,203 



22,373 

1,300 

3,188 

22,752 

23,502 

28,354 

28,417 
26,966 
27,510 
24,473 
24,717 

22,873 
82,373 
67,506 
173,212 
89,072 

51,228 
35,293 
12,434 
10,504 



(") 



129,892 

126,539 

82,373 

439,399 



2,007 



2,106 

4,375 
2,163 
5,593 
2,147 

732 

312 

62 

22 



3,721 
4,447 

4,375 
11,081 



AJTVJU 



(41) 



(•) 



5,464 



317 

4,291 
7,214 
15,84o 
11,887 

6,772 

D,751 



7,7- . 

2,u'-' 

5l[2! 



Estates and trusts 



Adjusted gross income 
classes 



dumber of 

ret'jrns 



(Thottaand 
llara) 



Number of 
returns 



(Thou a. 
dotla 



Number of 
returns 



Small business corporations 



Net profit 



{■Thousand 
dollars) 



Number of 
turns 



(Thousand 
dollars) 



Other 
sources* 



Number of 
returns 



Sick pay 
exclusion 



(Thouamtd 
dollars) 



Number of 
returns 



Moving expense 
deduction 



Amount 
( Thoosasid 
dollars) 



Employee business 
expenses 



Nuinter of 
returns 



Amoujit 
(Thoitsmtd 
dollars) 



(42) 



(45) 



(46) 



(50) 



(51) 



(53) 



(54) 



(55) 



(56) 



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 $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 $200,000 

$200,000 under $500,000 

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

Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10,000 under $15,000 

Returns $15,000 or more... 



1 , o5a . 



e3,iJJS 



389,237 



3,062,937 



4,312 

6,6o7 
9,425 
32,368 
34,406 
26,669 

34,899 
16,182 
23,179 
27,423 
34,479 

17,480 
79,992 
51,207 
83,025 
22,245 

6,534 

2,103 

335 

159 



6,123 

1,457 
4,299 
23,647 
34,303 
27,908 

30,773 
16,584 
35,016 
49,101 
34,249 

23,178 
113,327 
109,251 
277,138 
126,435 

62,417 
44,023 
14,595 

11,330 



w. 



3,773 
144 
3,610 



5,014 



5,019 
2,358 
5,182 
1,795 

518 
159 
27 

17 



10,708 
6,859 
3,541 

1,624 



3,413 
1,633 
5,723 
4,532 

2,092 

1,224 

195 

513 



1,240 



|l 



8,155 

o,ol8 

3,210 
'.,021 

[l0,031 

8,324 

9,324 
42,680 
32,317 
67,536 
17,059 

3,581 

694 

87 

36 



2,307 

14 , 666 
0,500 

3,730 
10,161 

15,102 

9,957 

14,260 
129,315 
134,222 
597,769 
336,001 

179,161 
79,222 
24,443 
33,464 



8,751 



1,905 



' 3,011 

5,515 
6,6l3 
3,911 
4,814 

4,211 
14,913 

7,139 
15,123 

4,263 

1,246 

482 

110 

49 



14,0b3 

17,415 
8,549 

17,771 
5,837 

6,220 
33,746 
19,983 
63,760 
28,721 

16,284 

11,247 

5,314 

4,674 



"534,847 

'3,930 

30,374 

201,449 

223,294 

209,183 

171,705 
205,206 
137,417 
173,183 
203,422 

174,407 
646,834 
310,158 
582,342 
187,315 

70,756 
30,145 
7,477 
2,234 



5,500 

4,110 
5,014 
19,033 
22,559 
27,169 

45,750 
50,667 
63,199 
53,571 
58,237 

52,973 

168,622 

40,546 

18,190 

l,c.39 

393 
80 
12 

3 



9,327 

5,477 
10,442 
34,374 
25,223 
15,299 

33,737 
28,156 
39,971 
32,051 
39,052 

21,926 
87,511 
23,066 
16,147 
1,806 

450 
101 
21 



(-) 



(«) 

17,344 

14,472 

26,201 
49,432 
40,170 
51,648 
38,653 

32,834 
83,202 
21,414 
10,776 
418 

53 

10 



{•) 
3,5ol 
6,277 

8,495 
10, 501 
11,451 
13,106 

9,485 

9,046 
35,290 
11,168 

6,772 
437 

67 
13 



7,954 

11,195 

44,888 

70,075 

130,177 

188,219 
227,799 
263,065 
282,914 
297,202 

266,443 
783,117 
224,948 
170,889 
13,108 

1,999 

436 

71 

24 



26,1" • 

13,1V.- 

8,314 

59,67o 

78,24-! 

132,4'" 

165, 3 J 
219,54.. 
219, 7J 
247,14 
262,0-- 

234,21. I 
766,11 
276,6-'- 
312,31 
45,27 

11,1- 
3,'' 



149,245 
113,742 
79,992 
lo5,6l8 



129,009 
158,128 
118,327 
o45,138 



14,935 
6,813 
5,019 

10,056 



22,521 
3,504 
3,413 

15,917 



24,436 
34,201 
42,580 
121,410 



45,452 

49,500 

129,315 

1,434,281 



14,2oS 
25,069 
14,913 
28,412 



224,036 
55,342 
33,74o 

149,934 



197,221, 

949, o35 

o46,834 

1,190,427 



129,235 

278,747 

166, o22 

60,862 



133,929 
l.,l,156 
87,511 
41,596 



u0,5t.9 

212,792 

33,202 

32,o74 



19,653 
53,539 
35,290 
20,458 



4o0,199 
,337,422 
783,117 
411, 47o 



483, S" 

1,182,.-..'- 

76o, 11 

o50,2r 



Footnotes at end of table. See t.-'xt for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 



Individual Returns/1966 • Returns Filed and Sources of Income 



23 



Table 7. —ALL RETURNS : 



SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

(Taxable aiiJ nuntuxat !-■ r-t iti;; I 



BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income 
classes 



Self-omployed 

pension 

deduction 



Number 

of 
returns 



daU»r») 



Total 

deductions 



(Thouaand 
dottmrai 



Standard deductions 



Adjusted 
gl-oss 

income 

(Tttouam^d 
dotlara) 



(Tttouaand 
dottarai 



(Thouaand 
dollata) 



10 ptrcciil 



f Thou avid 
dollara} 



lteml;*,ed deductions 



AdJu;itod 
Cro:;:; 
income 

C7>iou*wid 
dollatai 



(«) 



(58) 



(W) 



(00) 



(1.1) 



(■^i) 



(o3) 



(»i) 



(t.;.) 



(ou) 



(o7) 



(t8) 



(6^) 



Total 

No adjusted gross income 

Under $600 

$oOO under »1,000 

jl.lXX) 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 $7,0U0 

$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 uivler $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,C<X; or more 



7o,38i>,085 



41,225,992 



178,847,032 



23,5S3,t)72 



17,i>42,322 



11,769,803 



28,560,191 



291,424,689 



54,566,008 



(■) 



2,809 

3,009 

• 6,017 

8,989 

5,677 

21,549 

7,611 

930 
102 

11 



(■) 



357 
547 



1,513 

4,085 

3,061 

20,252 

9,079 

1,18S 
122 



10 



1,324,095 
1,083,900 
2,920,996 

! 3, 051, 388 
3,608,960 
4,064,437 
4,703,409 
j 5,384,542 
I 5,920,929 

(6,047,351 
5,732,763 
16,532,332 
5,448,731 
6,437,462 
2,052,774 

919,683 

586,198 
234,021 
332,112 



4,250,400 
3,245,451 
6,733,963 
4,843,403 
4,190,254 

3,612,874 
3,003,217 
2,619,806 
2,219,004 
1,826,198 

1,435,933 

2,695,257 

382,975 

159,899 

6,574 

677 
86 

10 



1,397,486 
2,589,177 
9,898,493 
12,085,530 
14,604,022 

16,226,084 
16,515,644 
16,991,204 
16,604,143 
15,486,425 

13,624,138 

31,634,977 

6,441,476 

4,207,568 

412,187 

86,889 

24,427 

0,318 

10,842 



1,301,328 
1,033,617 
2,358,951 
1,914,469 
1,899,005 

1,904,347 
1,801,415 
1,770,631 
1,685,110 
1,550,353 

1,358,725 

2,692,414 

382,865 

159,507 

6,564 

675 

86 

10 

6 



4,047,628 
3,104,067 
6,383,616 
4,550,387 
2,224,884 

1,496,477 
870,494 
506,350 
261,940 
103,500 

33,844 
(•) 



1,294,392 
1,022,448 
2,306,994 
1,841,387 
1,217,054 

956,200 
635,462 
413,201 
231,675 
97,885 

33,345 

(«) 



202,772 
141,383 
350,347 
293,021 
1,965,370 

2,116,397 
2,132,723 
2,113,456 
1,957,064 
1,722,699 

1,402,088 

2,694,773 

382,975 

159,899 

» , 574 

•:77 
86 
10 



6,936 

11,169 

51,957 

73,082 

681,951 

948,148 
1,165,953 
1,357,430 
1,453,435 
1,452,469 

1,325,380 

2,692,182 

382,865 

159,507 

6,564 

675 
86 

10 



30,679 

80,671 

752,223 

1,288,838 

1,659,638 

1,892,468 

2,273,210 
2,601,392 
2,773,260 
2,694,585 

2,350,954 
6,567,336 
1,846,646 
1,484,096 
211,806 

40,263 

9,918 

1,568 

638 



11,588 

68,031 

1,182,609 

3,263,460 

5,818,119 

8,547,474 
12,531,641 
16,946,922 
20,802,914 
22,873,232 

22,294,425 
78,928,933 
31,408,728 
42,218,493 
13,967,654 

5,306,438 
2,820,990 
1,051,985 
1,381,053 



22,767 

50,284 

562,045 

1,136,919 

1,709,955 

2,160,089 
2,901,994 
3,613,911 
4,235,820 
4,496,998 

4,374,039 
13,839,918 
5,065,866 
6,277,956 
2,046,211 

919,009 
586,112 
234,011 
332,106 



5,416 
11,835 

8,989 
35,382 



5,077 
2,417 
4,085 

33,725 



16,053,776 
27,788,995 
16,532,332 

16,010,982 



26,876,349 
11,104,158 
2,695,257 

550,228 



56,800,792 
79,221,554 
31,634,977 
11,189,707 



10,411,717 

8,166,234 

2,692,414 

549,712 



21,807,059 

1,770,128 

(•) 



8,638,475 
1,411,567 

(•) 



5,069,291 
9,328,030 

2,694,773 
550,228 



1,773,242 
6,754,667 
2,692,182 

549,712 



5,704,517 

12,693,402 

6,567,336 

3,594,936 



18,891,281 
95,449,135 
78,928,933 

98,155,342 



5,642,059 
19,622,761 
13,839,918 
15,461,270 



Adjusted gross income 
classes 



Exemptions 



f Thousand 
^llafai 



Number of 

returns 

with no 

taxable 

income 



Taxable income 



Number of 
returns 



(Thouaard 
dollata) 



Income tax 
before 
credila 

(Thouamtd 
dollata) 



Tax credits 



Retirement income 



Number of 

r'^turns 



Amount 
(Ihotiaand 
dollata) 



Investment income 



Number of 
returns 



Amount 
(Thotiaattd 
dollata) 



Foreign taxes 



Number of 
returns 



Amount 
(Thouamtd 
thilata) 



All Other tax credits 



Number of 
returns 



AjnouiLt 

(Thouaartd 
dollata) 



(7b) 



(77) 



(78) 



(79) 



(30) 



(81) 



(82) 



Itttal 

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 <r7,000 

$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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



llo,976,796 



286,296,994 



56,773,300 



145,421 



3,007 



64J,882 

3,161,286 
2,706,777 
7,637,271 
7,721,072 
8,515,563 

8,897,647 

9,374,634 

10,057,759 

10,438,080 

9,683,365 

8,350,655 

20,447,869 

4,942,462 

3,767,780 

513,717 

91,043 

21,274 

3,353 

1,303 



374,240 

4,281,080 
2,689,706 
2,509,983 
1,460,548 
752,686 

389,180 
167,205 
85,622 
38,014 
12,044 

8,924 
8,520 
2,057 
2,413 
388 

166 
91 
27 

16 



636,415 
4,976,203 
4,671,697 
5,097,205 

5,116,162 
5,109,222 
5,135,576 
4,954,250 
4,508,739 

3,777,963 
9,254,074 
2,227,564 
1,641,582 
217,994 

40,774 

9,913 

1,551 

628 



35,981 
2,552,089 
5,658,572 
8,932,329 

12,113,545 
15,096,419 
18,572,589 
21,073,825 
22,644,511 

21,929,273 
73,632,211 
27,472,743 
36,230,454 
11,823,058 

4,391,923 

2,246,748 

827,698 

1,063,028 



5,027 

364,596 

845,505 

1,390,700 

1,931,150 
2,431,258 
3,027,358 
3,467,118 
3,784,789 

3,717,546 
13,089,435 
5,358,479 
3,816,048 
4,277,081 

2,024,522 

1,187,232 

461,698 

593,758 



(■) 

85,521 
255,991 
287,849 

239,707 
173,834 
114,342 
74,900 
78,611 

56,726 
136,754 
56,262 
76,513 
14,148 

3,886 

1,190 

204 

78 



(•) 
2,597 
17,833 
26,770 

26,234 

21,423 

17,910 

9,053 

9,241 

8,296 
19,913 

8,087 
11,267 

1,977 

542 
169 
28 

12 



3,811 
40,114 
79,440 
119,875 

145,837 
163,146 
158,944 
140,231 
135,228 

118,009 
366,021 
183,828 
324,179 
72,196 

14,769 

3,961 

662 

310 



1,763 

6,071 

10,825 

16,865 
23,711 
22,909 
22,875 
24,265 

23,354 
82,708 
47,900 
95,116 
32,854 

11,742 

4,971 
1,500 
1,114 



(-) 
3,274 



2,447 

8,528 
3,349 
4,610 

7,597 
20,591 
15,737 
44,390 
19,194 

7,698 
2,859 

508 
244 



103 
231 



2,153 
602 
300 

1,795 

5,232 

5,956 

18,071 

13,169 

10,668 
6,944 
2,778 
2,536 



2,138 
1,871 

2,138 
3,594 
1,375 
5,093 
1,184 

339 
122 
14 
11 



230 

67 



469 
129 
615 
639 

332 

270 
360 
22 



39,283,498 
47,904,493 

20,447-,3e9 
9,340,9Jo 



12,457,424 
311,809 

3,520 
5,157 



20,497,683 

23,485,751 

9,254,074 

4,140,006 



29,292,515 
99,316,615 
73,632,211 

34,055,652 



536,977 
16,428,069 
13,089,435 

22,713,819 



870,271 
498,414 
136,754 
152,281 



73,439 
65,923 
19,913 
22,032 



389,076 
715,553 
366,021 
599,905 



35,539 

117,114 
32,703 
195,198 



9,615 
24,535 
20,591 
90,630 



527 

4,915 

5,232 

uO,121 



7,722 
6,147 
3.594 

8,133 



421 
351 
469 

2,366 



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



24 



Individual Retums/1966 • Returns Filed and Sources of Income 



Table 7. —ALL RETURNS: SOURCES OF INCOME AND LOSS, 



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

[Taxable and nontaxable rt'turns ] 



Adjusted gross income 
classes 



Income tax 
after 

credits 



(Thouf^td 



Tax from recomputed 

prior year investment 

credit 



Number of 
returns 



Amount 
(Thouiand 



Self-employment tax 



Number of 
returns 



Tax payments 



Tax withheld 



Number of 
returns 



dottara) 



Excess social 

security taxes 

withheld 



Number of 
returns 



( Thoit tand 
dottara) 



Nonhighway Federal 
gasoline tax 



Number of 
returns 



(Thtmaand 
dottara) 



Tax withheld by 

regulated investment 

companies 



Number of 
returns 



(Thouaand 
doilata) 



(83) 



(84) 



(85) 



(86) 



(87) 



(88) 



(89) 



(90) 



(91) 



(92) 



(93) 



(9i) 



(95) 



Total 

No adjusted gross income 

Under $600 

$600 under $1,00Q 

$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 $200,000 

$200,000 under $500,000 

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

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



56,087,084 



6,545,040 



1,499,423 



60,446,549 



46,635,244 



142,661 



38,783 



5,005 

360,055 

821,525 

l,352,87u 

1,887,595 
2,385,976 
2,934,233 

3,434,532 
3, 750, 9c 5 

3,684,045 
12,981,170 
5,296,442 
8,690,979 
4,228,575 

2,001,144 

1,174,864 

457,029 

590,074 



5,064 



4,816 
e,478 
9,030 

11,844 
15,657 
14,252 
13,947 
14,799 

12,444 
43,607 
21,672 
39,835 
9,590 

2,570 
940 
195 



623 

1,257 

926 

1,192 
1,555 
1,726 
1,334 
1,621 

1,317 
6,796 
4,810 
9,080 
3,152 

1,301 
660 
320 
257 



45,449 

91,601 
194,314 
573,121 
566,857 
602,378 

591,930 
545,321 
498,642 
409,128 
356,311 

302,018 
837,746 
345,700 
494,900 
75,316 

11,376 

2,306 

328 

99 



6,323 

5,085 
10,311 
45,406 
68,003 
96,006 

116,773 
124,936 
124,218 
107,201 
99,724 

86,584 
265,072 
123,836 
186,093 

28,611 

4,256 

831 

116 

38 



89,314 

3,858,329 
2,660,499 
5,607,380 
4,699,322 
4,807,369 

4,758,032 
4,708,692 
4,810,608 
4,702,267 
4,259,134 

3,559,218 
8,647,126 
1,937,036 
1,172,530 
136,654 

25,668 

6,045 

947 

379 



34,351 

125,838 

201,380 

791,610 

1,130,890 

1,636,883 

2,169,377 
2,703,509 
3,355,954 
3,826,625 
4,068,210 

3,899,19o 
12,610,125 
4,229,052 
4,133,573 
1,197,474 

375,387 
115,300 
19,753 
10,253 



2,345 

4,745 

I 6,317 

6,318 
7,102 

11,898 

33,325 

191,527 

590,617 

569,743 

469,055 

1,319,316 

268,310 

158,602 

31,811 

7,013 

1,639 

232 

107 



81 

445 

471 
826 

679 

1,385 

3,352 

16,268 

25,141 

24,706 
95,591 
29,327 
29,273 
10,606 

3,332 

751 
96 
39 



59,304 

42,948 
38,229 
127,842 
144,402 
143,366 

141,082 

123,923 

105,970 

96,176 

83,336 

63,011 
167,586 
56,604 
52,336 
8,800 

2,298 

804 
192 
104 



8,231 

3,873 

2,316 

9,337 

12,941 

13,222 

12,947 

12,173 

10,467 

9,248 

8,420 

6,586 
17,013 
6,465 
7,139 
1,527 

445 

206 

69 

36 



(•) 
2,239 
5,414 

2,909 
10,084 



4,075 
9,613 

3,101 

927 

318 

57 

31 



(•) 



60 
675 



576 
2,256 
1,504 

1,246 
666 
334 
222 



4,427,057 
16,239,750 
12,981,170 
22,439,106 



42,292 
71,098 
43,607 
74,900 



6,689 
7,553 
6,796 
19,580 



2,665,850 

2,111,419 

837,746 

930,025 



347,906 
542,663 
265,072 
343,782 



26,480,244 

22,039,919 

8,647,126 

3,279,260 



6,090,329 
17,853,494 
12,610,125 

10,080,796 



38,725 

1,854,767 

1,319,316 

463,214 



2,723 
70,852 
95,591 
73,423 



697,172 
472,416 
167,586 
121,137 



62,367 
46,894 

17,013 
15,887 



9,172 
3,209 
8,280 

18,122 



1,443 
164 
546 

6,804 



Tax payments — Continued 



Adjusted gross income 
classes 



Nonspecified 

refundable 

taxes withheld^ 



Number of 
returns 



Amount 

(ThouaMid 
doilata) 



Payments on 19d6 
declaration 



Number of 
returns 



(Thauaand 
dollar*) 



Tax due at tijne of 
filing 



Number of 
returns 



(Thmiavtd 
doltara} 



Overpayment 



Number of 
returns 



(Thottaand 
doltara) 



Cash requested 



Number of 
returns 



( Thousand 
doUara) 



Number of 
returns 



Bonds only 
requested 



(Thoua 
dotla 



Credit on 1967 tax 



Number of 
returns 



(Thouaand 
dollara) 



(96) 



(97) 



(98) 



(99) 



(100) 



(101) 



(102) 



(103) 



(104) 



(105) 



(106) 



(108) 



(109) 



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 unuer $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



22,4o4 



5,lo4 



5,d07,do0 



11,647,917 



17,783,649 



7,558,229 



49,380,446 



8,611,3 



47,724,918 



7,Dl3,340 



142,364 



21,096 



1,799,418 



977,459 



1,415 

2,811 

940 

288 
108 



390 
856 

730 

595 
558 
109 
601 



I 



44,433 

2o,8S5 

22,591 

121,074 

210,291 

300,205 



360,854 
366,250 
347,436 
324,538 
327,036 

296,158 
067,763 
593,208 
966,211 
183,866 

37,275 
9,428 

1,497 
603 



35,955 

6,315 

6,857 

28,259 

54,161 

39,909 

137,645 
161,501 
174,171 
190,140 
220,430 

222,451 
1,038,019 

902,362 
3,601,052 
2,299,693 

1,188,592 
722,800 
258,202 
309,403 



29,501 

79,293 

229,190 

1,039,594 

1,219,154 

1,590,329 

1,581,142 
1,417,545 
1,429,725 
1,237,714 
1,218,307 

1,058', 695 
3,259,526 
1,152,348 
1,041,871 
162,824 

31,274 

7,833 

1,261 

523 



5,079 

3,915 

9,109 

65,712 

129,687 

182,133 

224,968 
245,331 
270,955 
253,883 
265,836 

256,100 
1,030,754 

667,387 
1,674,305 

927,671 

507,033 
369,965 
190,712 
277,689 



164,740 

3,911,401 
2,678,318 
5,452,337 
4,329,473 
3,980,882 

3,820,212 
3,815,271 
3,763,480 
3,738,960 
3,287,105 

2,713,110 

5,979,378 

1,073,205 

599,471 

55,370 

9,618 

2,145 

306 

114 



75,116 

134,981 
204,947 
489,740 
437,503 
473,342 

540,691 
611,704 
705,011 
753,247 
735,739 

637,223 
,539,367 
410,429 
561,042 
178,471 

69,759 
33,849 
11,803 
7,376 



140,942 

3,893,588 
2,658,452 
5,374,626 
4,243,697 
3,377,283 

3,703,555 
3,702,429 
3,669,943 
3,643,752 
3,193,306 

2,638,699 

5,696,756 

923,393 

347,385 

14,683 

1,931 

404 
63 
31 



51,969 

131,786 
200,047 
475,520 
419,048 
452,684 

512,216 
582,711 
678,993 
726,485 
707,194 

605,864 
1,416,975 
315,600 
254,570 
49,629 

17,486 
9,215 
4,000 
1,350 



(•) 



21,633 

8,569 

11,735 

10,618 
7,566 
9,180 

15,285 
7,844 

6,429 

19,977 

5,169 

2,233 

15 



(•) 



1,938 

798 

1,162 

1,149 
1,010 
1,800 
1,921 
610 

2,212 
4,797 
1,571 
1,040 
34 

13 



30,694 

11,504 
15,085 
67,511 
92,252 
113,159 

125,956 
130,353 
106,206 
97,172 
105,277 

76,196 
316,181 
173,503 
283,571 

44,279 

8,283 

1,871 

267 

97 



23,121 

2,348 
4,283 
12,231 
17,656 
19,496 

27,326 
27,982 
24,217 
24,841 
27,985 

29,148 
117,597 

93,258 
305,432 
128,814 

52,262 
24,o33 

7,803 
o,527 



4,686 
8,389 
3,813 
5,576 



325 

663 

336 

3,840 



1,036,338 
1,661,471 
1,067,763 
1,792,033 



359,101 

968,693 

1,033,019 

9,232,104 



5,768,703 
6,361,985 
3,259,526 
2,398,435 



620,607 
1,292,106 
1,030,754 
4,614,762 



24,337,913 

17,322,926 

5,979,378 

1,740,229 



2,35o,319 
3,442,973 
1,539,367 
1,273,229 



23,892,143 

16,848,129 
5,696,756 
1,287,890 



2,243,270 

3,301,246 

1,416,975 

051,849 



69,162 

46,304 

19,977 

7,421 



0,087 
7,553 
4,797 
2,o59 



456,162 
515,204 
316,181 
511,871 



106,960 
134,173 
117,597 
618,729 



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 i 
Schedule F in Statistics of Income — 1966 Business Returns. 
^Adjusted gross income less deficit. 
'Deficit. 

^Negative "Other sources." 

^Includes nonhighway Federal gasoline tax and tax withheld by regulated investment companies when not specified. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/1966 • Returns Filed and Sources of Income 



25 



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26 



Individual Returns/1966 • Returns Filed and Sources of Income 



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Individual Returns/1966 • Returns Filed and Sources of Income 



27 



Table 9.— FORM 1040A RETURNS: INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross 
income 

datt*r») 



Salaries 

and wo^es 

(gross) 

(Ihotiaand 
doUmra) 



Interest received 



Number of 
returns 



Amount 

rnwuaatd 
dDiJ«raJ 



Dividetid!; in tulJiL'-.ted 
ijrosi; incuim- 



Number of 
returns 



Amount 
(Thouamtd 
dotlmra) 



Other income 



Number of 
returns 



Ajnuunt 

( ThoutMnd 



iixomptions 



fThoutand 
dotI*r>) 



TtiXUlJle 

income 



f Thousand 
dottara) 



(1) 



(2) 



(3) 



(•i) 



(5) 



(6) 



(7) 



(8) 



('->) 



(10) 



(11) 



Grand total 

liable 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 $S,000 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 or more 

Nontaxable returns, total... 

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 



16,'J.?5,^'05 



53,336,357 



2,908,doV 



160,284 



141,99tj 



11,159 



42,598 



21,758,097 



27,275,903 



12,783,679 



47,442,557 



47,294,223 



2,307,420 



122,984 



104,469 



7,950 



36,514 



17,392 



14,434,807 



27,275,903 



438,156 
3,114,762 
2,257,721 
2,058,928 
1,749,581 

1,021,350 
826,642 
654,191 
391,501 
272,833 
(') 



413 
4,543 
5,650 
7,197 
7,858 

5,601 
5,361 
4,890 
3,323 
2,591 
( 



457 
,783 

638 
,531 
,610 

371 
,106 
,805 
r?9 
331 
) 



410,998 
,519,390 

,177,';"JJ 

,832,758 

,585,055 
,34t>,194 
,876,504 
,315,969 
,534,679 
(-i 



64,912 
449,313 

320,;-03 
290,071. 
309,340 

226,178 
226,178 
181,551 
130,838 
107,511 
(») 



2,458 
13,491 
15,457 
14,030 
17,547 

13,815 

13,504 

7,582 

5,959 

(•) 



12,171 
16,228 

12,171 
13,185 

14,200 

11,157 



2,944 

953 

1,001 

1,074 
981 

445 

552 



12,171 

11,157 



3,433 

ll.SoO 



262,894 
1,960,140 
1,823,824 
"2,248,592 
2,333,181 

1,657,082 

1,473,908 

1,276,738 

819,108 

578,123 

(») 



23,730 
1,654,738 
3,091,211 
4,121,468 
4,668,662 

3,342,539 
3,331,845 
3,118,614 
2,170,550 
1,754,582 
(«) 



0,137,228 



5,893,801 



5,847,122 



601,449 



37,300 



37,527 



(») 



(«) 



7,323,291 



3,028,551 
1,592,373 
709,975 
391,501 
224,149 
128,810 
ol,869 



978,644 
1,200,969 
1,036,620 
971,365 
773,681 
566,729 
3o5,793 



965,900 
1,187,197 
1,024,350 
969,156 
769,394 
565,400 
3b5,725 



272,833 

218,064 

65,926 

21,299 

13,185 

10,142 



11,623 
12,566 
8,540 
2,196 

977 

1,398 



21,299 
16,228 



893 
2,315 



(>) 



(«) 



1,998,478 

1,178,761 

1,330,899 

1,066,180 

822,760 

565,343 

360,870 



15,694,505 

3,230,386 

(•) 



31,192,026 

22,134,185 

(«) 



31,057,243 

22,074,128 

(•) 



2,034,586 
873,269 
(•) 



105,215 
54,90d 
(■) 



91,283 
50,713 



3,107 
3,052 



29,413 
13,185 



21,462 
2,099 



15,591,051 

6,165,829 

(«) 



13,549,808 

13,718,179 

(») 



Tax withheld 



Adjusted gross income classes 



Income 
tax 



CThouajnd 
thllart) 



Tax due at time of 
filing 



Overpayment refund 



Number of 
returns 



(Thouaand 
dollar a) 



Number of 
returns 



(Thouaand 
dattara) 



Number of 
returns 



(Thouaand 
dattara) 



Cash requested 



Number of 
returns 



(Thotiamd 
dottara) 



Bonds only requested 



Number of 
returns 



(Thoua. 
dotta. 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



Grand total. 



4,424,608 



1,962,575 



1,393,617 



5,381 



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 u-nder $9,000.. 
$9,000 under $10,000. 
$10,000 or more 



4,424,608 



12,664,939 



5,396,077 



1,962,575 



91,019 



10,800,748 



10,748,007 



1,057,372 



52,742 



4,668 



3,340 
236,289 
464,559 
651,792 
757,960 

549,779 
558,142 
527,633 

370,765 
302,989 
(•) 



423,957 
3,059,992 
2,227,293 
2,045,742 
1,741,467 

1,018,307 
828,642 
654,191 
391,501 
272,833 
(•) 



39,795 
472,607 
611,177 
790,221 
882,381 

631,620 
638,423 
590,138 
406,073 
331,374 
(•) 



Nontaxable returns, total. 



5,843,096 



336, 4o0 



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 



3,004,209 
1,511,233 

615,650 
348,902 



13t! 



r,51 



113,50c, 
60,355 



90,146 
106,148 
53,535 
40,722 
22,098 
12,950 
10,361 



Returns under $5,000 

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



2,11 

2.30 



(-) 



15, 28j, 691 
3,2^0,329 

(•) 



3,122,230 

2,eue,938 



18,257 
148,081 
224,149 
434,099 
396, 572 

204,879 
200,822 
150,109 
114,610 

69,983 

(>) 



138 

6,299 

12,844 

14,868 

15,964 

9,813 
10,885 
8,102 
7,043 
5,015 
(•) 



,221,157 

740,403 
(») 



50,113 
40,8o4 

(■) 



419,900 
2,958,567 
2,024,443 
1,618,743 
1,351,995 

816,471 
627,821 
503,068 
276,890 
202,850 



36,592 
242,630 
159,473 
153,310 
140,849 

91,655 
91,163 
70,609 
42,357 
33,900 



417,871 
2,938,282 
2,020,386 
1,610,629 
1,346,924 

812,414 
625,792 
499,011 
274,862 
201,836 



36,388 
240,807 
159,147 
152,469 
140,505 

91,251 
90,977 
70,463 
42,243 
33,622 



22,314 
12,171 



18,257 



2,028 
1,168 



1,472 



5,843,096 



336,460 



5,328,896 



335,745 



3,004,209 
1,511,233 
615,650 
348,902 
188,651 
113,596 
60,355 



90,146 
106,143 
53,535 
40,722 
22,098 
12,950 
10,861 



2,996,095 
1,507,176 
614,636 
348,902 
187,636 
113,596 
60,855 



89,378 
105,861 
53,410 
40,722 
22,063 
12,950 
10,861 



14,155,887 
2,487,955 



1,058,453 
340,545 



14,102,132 
2,474,770 



1,054,199 
339,418 



53,755 
13,185 



4,254 
1,127 



See text for "Explanation of Classifications ana 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 shovm 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. 



28 



Individual Returns/1966 • Returns Filed and Sources of Income 



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Individual Returns/ 1966 • Returns Filed and Sources of Income 



29 



-RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS RECEIVED: TYPE OF DIVIDENDS, DIVIDEND EXCLUSION, 

BY ADJUSTED GROSS INCOME CLASSES 

PART I — ALL RETURNS 



AND DIVIDENDS IN ADJUSTED GROSS INCOME, 



Adjusted gross income classes, 
type of retuTO 



Dividends and other 
distributions 



Number of 
returns 



Amount 

dDli«ra> 



Capital gains 
distributions 



Nunber of 
returns 



Ajaount 

(htlara) 



Nontaxable 
distributions 



Number of 
returns 



Atiount 

(Thauaand 
doltarai 



Domestic and foreign 
dividends 



Number of 
returns 



Amount 

(Thauamtd 

dallara) 



Dividend exclusion 



Number of 
returns 



Amount 
fThouaaid 
dott»r») 



Dividends in adjusted 
gross inccme 



Number of 
returns 



Amount 

(Thcuaand 

dollar a) 



FORM 1040 AND 10«1A 
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 $200,000 

$200,000 under $500,000 

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



Nontaxable returns, total,. 
No adjusted gross inccQe, 

thder $600 

$600 under $1,000 

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

$4,000 under $5,000 

$5,000 or more 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



FtKM 1040 
Grand total 



Taxable returns, total. 



tbder $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 $200,000... 

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



Nontaxable returns, total.. 

No adjusted gross inccme. 

Under $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 under $15,000. 
Returns $15,000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



16,167,622 



2,404,424 



974,457 



1,040,570 



11,082,327 



15,051,884 



10,490,013 



1,053,296 



6,407,919 



13,998,145 



9,810,025 



15,143,009 



2,172,706 



886,680 



968, 535 



133,133 



9,759,311 



14,123,173 



9,302,112 



936,776 



5,507,485 



13,185,980 



25,444 
225,919 
311,553 
385,267 
505,944 

582,064 
667,361 
616,096 
730,596 
692, 317 

2,535,121 

1,109,757 

1,178,615 

193,857 

38,435 

9,559 

1,505 

615 



5,577 
86,638 
170,767 
240,736 
326,537 

375,477 
386,909 
381,340 
482,708 
489,435 

1,690,312 
1,309,639 
3,777,324 
2,260,172 
1,373,079 

956,092 
366,869 
462,898 



{«) 

35,375 
58,054 
70,477 

101,154 

132,869 
133,000 
148,318 
166,791 
142,979 

543,545 

266,306 

308,980 

51, UO 

9,040 

2,044 
335 

123 



1,327,838 



1,024,613 



231,719 



74,502 

150,561 
159,306 
386,815 
266,904 
144,134 
50,866 
94,750 



90,876 

38,070 
45,986 
172,793 
168,496 
122,381 
47,874 
338,137 



10,396 

24,720 
30,782 
67,518 
35,882 
26,906 
13,136 
22,329 



2,687,214 
3,365,551 
2,545,021 
2,540,076 



1,516,730 
2,241,417 
1,722,224 
10,687,251 



476,656 
742,608 
545,702 
639,458 



2,404,424 



15,118,405 



2,172,706 



21,387 
188, 392 
292,282 
364,982 
476,531 

553,665 
639,977 
596,825 
718,425 
678, U7 

2,535,121 

1,109,757 

1,178,615 

193,857 

38,435 

9,559 

1,505 

615 



5,438 
81,634 
169,236 
237,997 
323,168 

371,923 
384,115 
379,074 
481,697 
487,238 

1,690,312 
1,309,639 
3,777,824 
2,260,172 
1,373,079 

956,092 
366,869 
462,898 



(«) 

35,375 
58,054 
70,477 

101,154 

132,869 
133,000 
148,318 
166,791 
142,979 

543,545 

266,306 

308,980 

51,110 

9,040 

2,044 
335 
123 



1,269,011 



1,016,723 



231,719 



74,502 

117,091 
141,049 
380,730 
265,889 
144,134 
50,866 
94,750 



90,876 
34,764 
44,287 
170, 123 
168,281 
122,381 
47,374 
338,137 



10,396 

24,720 
30,782 
67,518 
35,882 
26,906 
13,186 
22,329 



2,517,835 
3,264,126 
2,545,021 
2,340,076 



1,496,057 
2,229,595 
1,722,224 
10,687,251 



476,656 
742,608 
545,702 
639,453 



(•) 

7,834 
21,035 
29,982 
30,204 

40,708 
32,377 
47,052 
53,540 
40,904 

148,961 
105,380 
207,763 
65,159 
26,185 

U,928 
7,926 
7,702 



(«) 
14, 371 
22,858 
32,569 
37,908 

52,056 
48,634 
57,261 
77,020 
60,462 

229,659 

116,200 

168,019 

38,175 

9,262 

2,474 
435 
170 



(«) 

896 
1,855 
2,752 
2,062 

5,955 

2,190 
4,171 
5,052 
4,062 

20, 128 
13,086 
34,310 
17,051 
10,246 

6,856 

1,577 

882 



25,444 
222, 310 
311,553 
383,529 
502,536 

579,858 
663,752 
613,890 
723,577 
684,798 

2,520,919 

1,105,944 

1,177,358 

193,742 

33,425 

9,557 

1,505 

614 



5,535 

77,907 

147,877 

208,001 

294,270 

328,813 
352,340 
330, 116 
424,115 
444,468 

1,521,225 
1,191,176 
3,535,760 
2,177,943 
1,336,643 

935,303 
357,366 

454,315 



23,439 
211,548 
291,898 
353,804 
464,649 

550,220 
627,917 
575,982 
688,951 
649,251 

2,397,869 

1,067,321 

1,153,003 

191,584 

38,087 

9,482 

1,494 

613 



1,463 
16,046 
24,756 
31,480 
41,679 

48,434 
53,940 
48,474 
59,497 
59,607 

223,594 

124, 7X 

158,927 

30,768 

6,408 

1,613 
255 
101 



11,028 
141,746 
208,624 
239,736 
312,287 

310,020 
354,948 
317,253 
333,025 
333,945 

1,196,401 

642,675 

831,035 

176,245 

37,031 

9,398 

1,483 

605 



4,072 

61,357 

123,114 

176,515 

252,581 

280,371 
298, 363 
281,635 
364,609 
384,851 

1,292,503 
1,066,393 
3,376,678 
2,147,167 
1,330,231 

933,690 
357,111 
454,214 



87,780 



72,035 



3,120 



928,713 



1,187,902 



116, 522 



900,434 



812,166 



2,678 

5,853 
6,468 
16,351 
13,023 
12,169 
6,876 
17,357 



9,526 

22,966 

15,542 

6,920 

5,063 

8,542 



1,097 

1,596 

1,715 

484 

292 

2,409 



74,494 

150,561 
159,306 
382,605 
266,502 
143,933 
50,866 
94,750 



37,670 

32,096 
38,542 
152,846 
148,753 
109,727 
40,706 
313, 373 



65,360 

141,179 
138,116 
334,466 
243,029 
130, 596 
47, 116 
87,540 



6,523 

10,576 
U,133 
30,108 
27,158 
15,480 
5,674 
9,870 



45,148 

85,433 
103,313 
267,093 
183,752 
103,996 
38,042 
68,152 



81,146 

21,513 
27,406 
122,730 
121, 591 
94,246 
35,031 
308,498 



159, 517 
228,160 
151,103 
435,677 



172,201 
301,484 
230,763 
336,122 



13,277 
22,338 
20,280 
85,355 



2,673,639 
3,342,992 
2,530,818 
2,534,878 



1,343,929 
1,990,907 
1,550,844 
10,166,204 



2,450,700 
3,162,967 
2,407,212 
2,469,134 



222,075 
277,638 
229,709 
323,374 



1,745,703 
1,703,432 
1,203,485 
1,755,299 



1,121,307 
1,713,222 
1,321,005 
9,342,111 



974,457 



1,040,570 



10,811,522 



1,031,961 



6,265,925 



13,936,986 



886,680 



968,535 



133,133 



9,547,331 



(•) 

7,834 
21,035 
29,982 
30,204 

40,703 
32,377 
47,052 
53,540 
40,904 

148,961 
105,330 
207,763 
65,159 
26,185 

13,928 
7,926 
7,702 



(•) 

14,371 
22,858 
32,569 
37,908 

52,056 
48,634 
57,261 
77,020 
60,462 

229,659 

116,200 

168,019 

38,175 

9,262 

2,474 
435 

170 



(•) 

896 

1,855 

2,752 

2,062 

5,955 

2,190 
4,171 
5,052 
4,062 

20,128 
13,086 
34,310 
17,051 
10,246 

6,856 

1,577 

882 



21,387 
184,783 
292,232 
363,244 
473,122 

551,459 
636,367 
594,619 
711,406 
670,593 

2,520,919 

1,105,944 

1,177,353 

193,742 

38,425 

9,557 

1,505 

614 



5,396 
72,903 
146,346 
205,262 
290,901 

325,259 
349,546 
327,350 
423,103 
442,271 

1,521,225 
1,191,176 
3,535,760 
2,177,943 
1,336,643 

935,303 
357, 366 
454,315 



87,780 



72,035 



8,120 



1,264,190 



920,322 



2,673 

5,353 
6,468 
18,351 
18,028 
12,169 
6,376 
17, 357 



3,476 

9,526 

22,966 
15,542 
6,920 
5,063 
8,542 



527 

1,097 
1,596 
1,715 
484 
292 
2,409 



74,494 

117,091 
141,049 
376, 519 
265,438 
143,933 
50,366 
94,750 



87,670 

28,739 
36,344 
150, 175 
148,538 
109,727 
40,706 
313, 373 



159, 517 
223,160 
151,103 
435,677 



172,201 
301,484 
230,763 
336,122 



13,277 
22,333 
20,280 
85,355 



2,504,259 
3,241,567 
2,530,818 
2,534,878 



1,323,256 
1,979,086 
1,550,844 
10,166,204 



920, 123 



5,403,018 



13,178,030 



19,382 
174,020 
272,628 
338,519 
435,236 

521,821 
600,532 
556,711 
676,780 
635,052 

2,397,369 

1,067,321 

1^153,003 

191,584 

38,087 

9,482 

1,494 

613 



1,324 
13,685 
23,526 
29,695 
39,311 

45,954 
52,128 

46,535 
58,554 
57,961 

228,594 

124,734 

158,927 

30,768 

6,408 

1,613 
255 
101 



11,028 
123,490 
201,524 
227, 565 
296,059 

297,849 
341,763 
307,111 
323,968 
322,783 

1,196,401 

642,675 

881,035 

176,245 

37,031 

9,393 

1,483 

605 



4,072 

59,213 

122,813 

175,562 

251,580 

279,297 
297,407 
281,257 
364,542 
384,300 

1,292,503 
1,066,393 
3,376,678 
2,147,167 
1,330,231 

933,690 
357, 111 
454,214 



1U,840 



362,906 



808,957 



65,360 

107,709 
119,859 
328,380 
242,014 
130,596 
47, 116 
87,540 



6,523 

8,162 
9,741 
29,435 
26,955 
15,480 
5,674 
9,870 



45,148 

64,133 
93,676 
262,021 
182,738 
103,996 
38,042 
68,152 



81,146 

20,625 
27,099 
120,733 
121,579 
94,246 
35,031 
308,498 



2,231,320 
3,061,542 
2,407,212 
2,469,134 



209,510 
268,868 
229,709 
323,874 



1,654,421 
1,652,720 
1,203,485 
1,755,299 



1,113,699 
1,710,171 
1,321,005 
9,342, Ul 



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



30 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 11 —RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS RECEIVED; TYPE OF DIVIDENDS, DIVIDEND EXCLUSION, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART II.— JOINT RJiTUENS 



AND DIVIDENDS IN ADJUSTED GROSS INCOME, 





Dividends and other 
distributions 


Capital gains 
distributions 


Nontaxable 
distributions 


Domestic and foreign 
dividends 


Dividend exclusion 


Dividends in adjusted 
gross income 


type of return 


Number of 
returns 


Amount 
(Thoutmd 
dotUra) 


Number of 
returns 


Amount 

fThouierd 
doU»ra) 


Number of 
returns 


Amount 


Number of 
returns 


Amount 
f Thousand 


Number of 
returns 


Amount 

(Diouaand 
dot Ion) 


Number of 
returns 


Amount 
(Thout^id 
doltoTii 


FORM 1040 AMD 1040A 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


Cio) 


(u) 


(12) 




7,675,719 


10,366,943 


1,653,624 


622,911 


723,358 


95,241 


7,632,080 


9,643,772 


7,216,218 


793,045 


4,002,327 


8,855,495 






Taxable returns, total 


7,042,061 


9,837,683 


1,551,621 


584,265 


682,669 


91,780 


7,002,041 


9,161,619 


6,661,670 


727,626 


3,604,444 


8,433,772 


Under $1,000 


3,488 

55,856 

134,652 

208,643 

292,313 
349,577 
420,632 
534,838 
544,210 

2,206,CK7 

1,008,867 

1,064,314 

174,983 

33,832 

8,086 

1,246 

477 


2,764 

20,791 

57,921 

102,281 

150,607 
153,457 
172,548 
213,936 
226,645 

1,045,649 
903,973 
2,697,636 
1,723,079 
1,065,125 

739,576 
282,928 
263,767 


(•) 
7,221 
24,123 
37,417 

62,435 
68,895 
99,287 
109,936 
110,194 

455,641 

240,996 

277,105 

47,512 

8,216 

1,777 

286 

96 


1,643 
9,418 
7,810 

15,085 
15,451 
20,016 
31,889 
20,403 

104,730 
83,791 

no, ■719 
57,467 
22,819 

11,948 
4,045 
6,315 


(*) 

11,315 

15,244 

28,890 
26,476 
37,606 
49,300 

41,312 

182,979 

100,880 

143,135 

33,722 

8,147 

2,125 
367 
136 


W 
1,132 
657 

3,913 
914 
2,690 
2,971 
2,160 

13,415 
9,412 
24,448 
13,730 
3,495 

5,366 

1,330 

525 


3,438 
( 55,856 
1 134, 118 
206,237 
290,108 
346,970 
418,426 
527,820 
539,699 

2,192,497 

1,005,154 

1,063,162 

174,878 

33,822 

8,034 

1,246 

476 


2,590 
18,927 
47,542 
93,812 

131,608 
142,090 
149,841 
184,074 
204,075 

927,512 

310,772 

2,502,421 

1,656,364 

1,033,305 

721,757 
277, 501 
256,428 


3,154 
52,345 
120,628 
184,927 

274,410 
. 323,499 
•389,440 
498, 206 
507,762 

2,081,104 
969,091 

1,040,920 

172,921 

33,521 

8,029 

1,238 

475 


408 

5,861 

13,007 

20,648 

23,481 
31,075 
34,012 
43,844 
47,872 

201,635 

115,333 

148,270 

28,935 

5,955 

1,463 
230 
87 


2,753 
31,421 
74,604 
118,888 

141,315 
154,263 
183,990 
191,297 
229,373 

944,347 
556,380 
774,744 
157,930 
32,498 

7,944 

1,229 

463 


- 




2,182 




13,065 


$3,000 under $4,000 


34,535 




73,161 


$5,000 under $6,000 


103,124 




111,011 


$7,000 under $8,000 


115,825 




140,227 


$9,000 under $10,000 


156, 198 


$10,000 under $15,000 


725,835 


$15,000 under $20,000 


694,912 


$20,000 under $50,000 


2,354,032 


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


1,627,919 


$100,000 under $200,000 


1,027,346 


$200,000 under $500,000 


720,289 


$500,000 under $1,000,000 

$1,000,000 or more 


277,271 
256,340 


Nontaxable returns, total 


633,656 


529,262 


102,004 


38,646 


40,689 


3,463 


630,040 


487, 154 


554,546 


65,413 


398,382 


421,727 




50,015 

25,290 
26,241 
144,664 
166,640 
104,901 
42,144 
73,761 


71,503 

8,291 
4,956 
50,265 
88,937 
70,347 
31,235 
203,678 


5,981 

2,663 
3,5U 
25,477 
lfl,605 
19,036 
10, 179 
16, 502 


1,824 

717 
323 
6,303 
6,991 
6,732 
4,939 
10,817 


2,956 

> 11,888 

10,123 
4,714 
5,063 
5,940 


463 

541 

840 
405 
292 
917 


50,008 

25,290 
26,241 
141,456 
166,239 
104,901 
42,144 
73,761 


69,211 

7,570 
4,617 
43,440 
31,156 
63,210 
26,004 
191,946 


43,300 

22,431 
20,423 
118,131 
148,731 
94,973 
39,397 
67,060 


4,941 

2,590 
1,925 
11,927 
13,808 
12, 315 
5,020 
7,892 


30,439 

16,680 
13,953 
80,934 
106,049 
71,281 
31,025 
48,021 


64,268 


liider $600 


4,980 


$600 under $1,000 


2,69? 


$1,000 under $2,000 


31,512 




62,346 


$3,000 under $4,000 


50,894 


$4,000 under $5,000 


20,934 


$5,000 or more 


184,051 




962,535 
2,201,505 
2,213,634 
2,298,045 


509,340 

939,019 

1,062,414 

7,306,170 


154,696 
464,135 
457,497 
577,296 


46,850 
111,075 
105,932 
359,054 


62,344 
1S7,629 
133,732 
289,653 


4,407 
12,911 
13,514 
64,409 


955,973 
2,132,957 
2,200,033 
2,293,062 


458,078 

865,024 

942,976 

7,382,694 


848,541 
2,047,184 
2,088,239 
2,232,254 


97,449 
191,350 
202,538 
301,703 


578,028 

938,398 

949,270 

1,537,131 


360,617 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000 


673,652 

740,396 

7,080,830 






FCKM 1040 
Girand total 


7,605,736 


10, 353,821 


1,653,624 


622,911 


723, 358 


95,241 


7,562,097 


9,635,650 


7,146,234 


734,468 


3,960,229 


8,850,950 


Taxable returns, total 


6,976,136 


9,825,481 


1,551,621 


584,265 


682,669 


91,780 


6,936,114 


9,149,421 


6,595,745 


719,360 


3,565,904 


8,429,337 


Under $1,000 


2,474 

51,799 

127,553 

201,543 

282,171 
341,463 
407,446 
526,724 
537, 111 

2,206,047 

1,008,867 

1,064,314 

174,983 

33,332 

3,086 

1,246 

477 


674 

20, 167 

56,090 

101, 338 

148,636 
157,777 
170,797 
213,140 
225,129 

1,045,649 
903,973 
2,697,636 
1,728,079 
1,065,125 

739, 576 
282,928 
263,767 


(♦) 

7,221 
24,123 
37,417 

62,435 
68,895 
99,287 
109,986 
110,194 

455,641 

240,996 

277, 105 

47,512 

8,216 

1,777 
236 
96 


1,643 
9,413 
7,810 

15,035 
15,451 
20,016 
31,839 
20,408 

104,730 
83,791 

170,779 
57,467 
22,819 

11,948 

4,045 
6,315 


(*) 
11,315 

15,244 

23,390 
26,476 
37,606 
49,300 
41,312 

182,979 

100,880 

143,135 

33,722 

8,147 

2,125 
367 
136 


(*) 
1,182 
657 

3,913 
914 
2,690 
2,971 
2,160 

13,415 
9,412 
24,448 
13,730 
3,495 

5,366 

1,380 

525 


2,474 

( 51,799 

1 127,013 

199, 137 

279,965 
333,356 
405,241 
519,706 
532,599 

2,192,497 

1,005,154 

1,063,162 

174,878 

33,822 

8,034 

1,246 

476 


501 
13,303 
45,711 
92,870 

129,637 
141,411 
148,091 
183,273 
202,559 

927,512 

310,772 

2,502,421 

1,656,864 

1,033,805 

721,757 
277,501 
256,428 


2,140 
48,288 
113,528 
177,827 

264,268 
315,335 
376,255 
490,092 
500,663 

2,081,104 
969,091 

1,040,920 
172,921 
33,521 

8,029 
1,238 

475 


216 
5,338 
11,398 
19,842 

27,161 
30,601 
32,511 
43,058 
46,817 

201,635 

115,838 

148,270 

28,935 

5,955 

1,468 
230 
87 


(») 

28,379 
67,505 

114,831 

136,744 
152,235 
176,390 
138,254 
223,237 

944,347 
556,330 
774,744 
157,930 
32,498 

7,944 

1,229 

463 


« 


$1,000 under $2,000 


(•) 




12,964 


3,000 under $4,000 


33,813 


4,000 under $5,000 


73,025 


$5,000 under $6,000 


102,473 


$6,000 under $7,000 


110,305 


$7,000 under $8,000 


115,576 


$8,000 under $9,000 


140,216 


^9,000 under $10,000 

$10,000 under $15,000 


155,736 
725,835 


$15,000 under $20,000 


694,912 


$20,000 under $50,000 


2,354,032 


$50,000 under $100,000 


1,627,919 


$100,000 under $200,000 


1,027,346 


$200,000 under $500,000 


720,289 


$500,000 under $1,000,000 

$1,000,000 or more 


277,271 
256,340 


Nontaxable returns, total 


629,599 


528,340 


102,004 


38,646 


40,689 


3,463 


625,983 


486,232 


550,490 


64,606 


394,326 


421,616 


No adjusted gross income 


50,015 

24,275 
25,227 
143,650 
165,626 
104,901 
42,144 
73,761 


71,503 

8,041 
4,718 
50,046 
88,772 
70,347 
31,235 
203,678 


5,981 

2,663 
3,511 
25,477 
18,605 
19,086 
10,179 
16, 502 


1,824 

717 
323 
6,303 
6,991 
6,732 
4,939 
10,317 


2,956 

i 11,888 

10,123 
4,714 
5,063 
5,940 


463 

541 

340 
405 
292 
917 


50,008 

( 24,275 
i 25,227 
( 140,442 
165,225 
104,901 
42,144 
73,761 


69,211 

7,319 
4,380 
43,221 
30,941 
63,210 
26,004 
191,946 


43,300 

21,417 
19,409 
117,167 
147,767 
94,973 
39,397 
67,060 


4,941 

2,387 
1,722 
11,724 
13,605 
12,315 
5,020 
7,392 


30,439 

15,666 
12,939 
79,920 
105,035 
71,281 
31,025 
48,021 


64,268 


Ifeder $600 


4,932 


$600 under $1,000 


2,657 


$1,000 under $2,000 


31,496 


$2,000 under $3,000 


62,334 


$3,000 under $4,000 


50,894 


$4,000 under $5,000 


20,984 


$5,000 or more 


184,051 






Returns under $5,000.. 


939,207 
2,154,850 
2,213,634 

2,298,045 


502,932 

982,305 

1,062,414 

7,806,170 


154,696 
464,135 
457,497 
577,296 


46,350 
111,075 
105,932 
359,054 


62,344 
187,629 
133,732 
289,653 


4,407 
12,911 
13,514 
64,409 


932,650 
2,136,302 
2,200,083 
2,293,062 


451,670 

853,310 

942,976 

7,332,694 


325,213 
2,000,528 
2,088,239 
2,232,254 


94,008 
186,214 
202, 538 
301,708 


558,757 
915,071 
949,270 

1,537,131 


357,650 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000 

Returns $15,000 or more 


672,074 
740,396 

7,030,830 



See text for "Explanation of Class if Icax ions 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. 



Individual Returns/1966 • Returns Filed and Sources of Income 



31 






IS 



S -8 



IS 



S-8 



o g 

« 3 









^1? 



i ^ 



o * * 



e-8 



I +3 Q E E ■ 
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♦J iTI O ■«« 



Individual Returns/1966 • Returns Filed and Sources of Income 



33 



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888°- 



34 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 15 —RETURNS WITH BUSINESS OR PROFESSION NET PROFIT OR LOSS: SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 





Number of 
returns 
















Business or profession 


■Fann 


Adjusted groas income classes 


Number of 
Exemptions 


Adjusted 
gross income 

(Thoutmd 
dollmraj 




Net profit 


Net loss 


Net profit 1 


Net loss' 


Number of 
returns 


Amount 

(Thouatnd 
dottara) 


Number of 
returns 


Amount 

(Thouaard 
doltara) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousmd 
ihttara) 


Number of 
returns 


Amount 

(Thouamid 
doltara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(3) 


(9) 


(10) 


(11) 


(12) 


(13) 


Grand total 


5,907,666 


20,153,990 


^54, 551, 181 


3,226,921 


19,848,163 


4,969,984 


28,139,809 


937,683 


1,952,249 


154,875 


344,046 


163,970 


420,262 


Taxable returns, total 


4,661,993 


15,758,334 


52,702,409 


2,805,476 


13,327,696 


4,043,035 


26,449,001 


618,957 


859,691 


116,506 


295,590 


112,489 


252,293 




12,173 
126,872 
220,042 
332,956 
401,152 

405,609 
404,377 
384,803 
362,295 
305,062 

861,472 

334,573 

437,875 

60,888 

9,230 

2,102 

362 
150 


12,173 

161,235 

395,180 

342,293 

1,179,634 

1,324,505 
1,399,799 
1,382,697 
1,350,486 
1,164,184 

3,228,288 

1,262,790 

1,752,596 

256,518 

36,257 

7,876 

1,310 

513 


11,224 

200,716 

557, 553 

1,173,075 

1,812,550 

2,234,390 
2,626,297 
2,880,479 
3,070,251 
2,890,348 

10,400,983 
5,739,355 

12,773,802 
3,969,039 
1,202,187 

606,246 
242,655 
310,759 


2,809 

39,072 

36,110 

155,739 

221,022 

245,797 
269,152 
273,896 
258,499 
222,465 

592,657 
193,325 
210,410 
28,067 
4,339 

1,261 

216 

90 


1,791 

41,484 

154,008 

368,602 

711,298 

1,003,639 
1,297,471 
1,558,144 
1,686,950 
1,612,939 

5,063,370 

1,987,354 

2,517,401 

557,146 

163,383 

72,242 

13,683 
11,791 


11,370 
116,817 
195,359 
294,133 
346,854 

344,562 
347, 158 
320,840 
302,213 
256,293 
747,114 
296,574 
401,478 
53,739 
7,044 

1,231 

189 

57 


9,400 
141,667 
353,154 
701,711 
985,137 

1,104,858 
1,180,393 
1,149,365 
1,204,610 
1,132,301 

4,504,311 
3,024,338 
8,036,085 
2,328,005 
453,924 

101,889 
20,187 
12 , 166 


( 10,857 

24,683 
38,823 
54,233 

61,046 
57,219 
63,963 
60,083 
48,770 

114,358 

37,999 

35,397 

7,149 

2,185 

871 
173 
93 




9,574 

21,883 
38,840 
58,014 

68,105 
54,477 
55,409 
53,674 
47,743 

123,904 
60,599 

123,042 
59,626 
36,429 

27,756 
8,155 
12,350 


2,258 

6,153 
12,848 
13,445 

11,180 

10, 636 

* 10,436 

6,622 

4,114 

19,575 
6,730 

10,790 

1,407 

247 

50 
9 

6 


1,641 

6,169 
14,978 
21,762 

17,748 
17,692 
24,137 
14,365 
13,440 

60, 173 
29,757 
60,467 
10,233 
2,494 

289 
174 

121 


1 2,207 
4,280 
10,239 
10,636 

10,034 
3,027 
8,835 
7,425 
6,823 

16,048 
9,098 

14,460 

3,263 

710 

265 
59 
30 


_ 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 Ulrfer $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 $200,000.... 

$200,000 under $500,000.... 
$500,000 under $1,000,000.. 
$1 000, 000 or nBre 


1,820 
3,854 
7,832 
15,874 

9,737 
7,508 

15,156 
7,793 

10,772 

23,581 
24,164 
63,465 
28,052 
13,117 
10,336 
2,297 
1,935 






Nontaxable returns, total 


1,245,675 


4,395,655 


^1,848,772 


421,446 


1,020,468 


926,948 


1,690,811 


318,725 


1,092,560 


38,369 


48,357 


51,482 


167,970 


No adjusted gross income... 
Under $600 


164,784 

138,232 
132,157 
297,873 
206,285 
127,255 
82,238 
96,851 


478,889 

322,528 
324,454 
891,124 
783,899 
601,159 
436,748 
556,854 


^846, 169 

49,922 
105,518 
436,921 
509,147 
442,497 
366,197 
784,739 


44,957 

26,575 
30,455 
79,799 
36,725 
60,802 
41,689 
50,444 


121,693 

30,331 
35,059 
116,492 
171,451 
148,172 
128,285 
268,985 


22,110 

106, 505 
111,689 
255,361 
175,461 
110,532 
66,665 
78,625 


67,135 

50,902 
78,143 
293,701 
309,362 
271,693 
203,274 
416,601 


142,674 

31,726 
20,468 
42,512 
30,824 
16,723 
15,573 
18,225 


740,007 

43,576 
24,331 

55,347 
53,255 
28,520 
43,888 
103,535 


2,427 

3,612 
3,313 
11,037 
5,819 
3,344 
3,211 
5,105 


4,711 

2,510 
2,718 

3,213 
6,782 
3,539 
5,612 
14,172 


11,665 

6,622 
4,214 
9,384 
3,127 
2,860 
2,360 
5,250 


73,305 

11,368 
2,760 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


9,428 
19,937 
8,812 
3,929 
33,331 








2,242,017 

1,947,056 

868,754 

849,839 


6,429,318 
7,120,563 
3,264,622 
3,339,487 


24,319,151 
14,241,688 
10,486,279 
25,004,063 


875,804 

1,315,265 

595,370 

440,482 


2,028,666 
7,371,199 
5,031,338 
5,366,460 


1,812,866 

1,640,320 

752,891 

763,907 


3,470,278 

6,071,748 

4,559,209 

14,038,574 


429,151 
306,737 
115,853 
85,932 


1,117,336 
323,222 
140,939 
355,752 


57,967 
47,252 
20,177 
19,479 


78,734 
97,558 
62,563 
105,091 


73,594 
45,507 
16,399 
28,370 


163,959 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or wore 


69,159 
30,258 
156,876 




Partnership 


Sales of capital assets 


Ordinary 

sales of c 

prope 


gain from 


Sales of property other than 
capital assets 




Net profit 


Net loss 


Net gain 


Net loss 


rty 


Net gain 


Net loss 




Number of 
returns 


Amount 

f Thousand 
dollar*) 


Number of 
returns 


Amount 

(Tltootand 
cbii«rsJ 


Number of 
returns 


Amount 

(TTujuaand 
doltara) 


Number of 
returns 


AniDunt 

f Thousand 
dollars) 


Number of 
returns 


AiQDunt 

(Thousand 
dollars) 


Number of 
returns 


Amount 
(Thousar^d 
dollars) 


Number of 
returns 


Amount 
( Thousand 
dollars) 




(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Grand total 


246,151 


1,442,463 


122,927 


487,654 


1,034,475 


2,494,814 


349,581 


245,734 


118,621 


136,084 


19,380 


24,586 


74,148 


150,679 


Taxable returns, total 


214,838 


1,364,387 


95,320 


222,283 


893,404 


2,140,839 


297,846 


206,552 


95,671 


106,542 


15,014 


18,940 


50,205 


60,441 




1,939 
3,211 
6,421 
8,829 

8,629 
10,886 
14,029 
11,839 
10,289 

38,837 
27,795 
56,009 
12,979 
2,430 

590 
86 
40 


1,460 
3,712 
9,895 
17,956 

18,756 
28,426 
41,240 
37,489 
24,101 

140,969 
151,151 
505,722 
235,776 
89,757 

33,743 
15,050 
4,134 


4,686 

3,411 

4,064 
3,946 
5,017 
4,013 
4,014 

17,911 

11,405 

27, 669 

7,099 

1,463 

467 

101 

54 


6,265 

5,036 

5,850 
l,ol4 
5,576 
3,912 
7,382 

29,352 
16,734 
70,104 
31,040 
17,893 

12,828 
4,100 
4,547 


8,211 

18,997 
33,492 

47,306 

52,227 
51,287 
54,236 
53,467 
46,398 

189,597 
104,334 
191,677 
33,721 
6,288 

1,676 
310 
130 


3,565 

8,298 
23,503 

33,530 

32,044 
39,350 
45,398 
44,034 
49,689 

210,028 
180,030 
525, 136 
290,187 
204,419 

196,355 
110,348 
143,425 


3,813 

4,949 
9,938 

15,156 

15,695 
19,549 

17,714 
13,115 
14,349 

58,706 
34,356 
69,214 
14,037 
1,906 

295 
37 

17 


2,668 

2,884 
6,504 
3,903 

12,133 
14,238 
10,599 
12,225 
9,262 

37,885 
23,791 
51,975 
11,504 
1,669 

256 
35 

16 


2,006 

3,813 
6,421 

6,426 
4,415 
5,018 
3,027 
5,200 

21,481 

10,491 

13,038 

3,301 

743 

218 
46 
27 


869 

2,270 
3,092 

3,991 
4,018 
3,209 
6,908 
4,425 

23,163 

13,748 

29,393 

6,749 

2,938 

1,236 
422 
111 


} 3,211 

1 2,509 

j 2,007 

3,360 

1,158 

2,010 

498 

108 

40 
7 
6 


2,410 

1,111 
834 

3,369 
2,420 
5,603 
1,953 
715 

255 

63 

202 


1 2,007 

S 1,856 
( 3,010 

( 3,415 
< 5,819 
( 4,013 
j 3,010 
1 2,414 

9,233 
5,025 
3,036 
1,610 
472 

130 
29 
20 




$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 $200,000.... 

$200,000 under $500,000.... 
$500,000 under $1,000,000.. 


1,503 

1,657 
3,763 

2,880 
4,303 
4,028 
2,919 
1,766 

7,635 
7,874 
12,201 
5,250 
2,126 

1,743 
423 






Nontaxable returns, total.... 


31,311 


78,076 


27,607 


265,374 


141,070 


353,976 


51,736 


39, 133 


22,950 


29,545 


4,367 


5,644 


23,942 


90,238 


No adjusted gross income... 
Under $600 


4,575 

} 2,943 

5,017 
5,217 
3,411 
3,211 
6,937 


10,469 

2,596 

5,374 

5,470 

6,693 

16,457 

31,017 


9,067 

2,258 

2,675 
2,403 

5,217 

5,982 


127,021 

5,428 

10, 595 
4,615 

23,416 

94,299 


25,800 

i 3,762 
I 9,583 
25,536 
24,787 
12,242 
12,229 
22,131 


118,271 

8,783 
3,830 
12,723 
22,366 
18,603 
37,484 
131,856 


10,129 

2,943 
3,796 
3,935 
8,148 
8,027 
2,659 
7,099 


9,313 

1,417 
3,030 
5,854 
5,597 
5,034 
2,539 
5,394 


5,179 

5,602 

3,467 

j 3,612 

5,090 


10,057 

3,028 

3,508 
3,903 
9,049 


322 
< 2,057 

> 1,438 


802 
3.252 

1,590 


8,533 
5,200 

} 3,344 
( 2,718 


60,245 


$600 under $1,000 


10,716 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


5,875 
8,407 
4,995 






Returns under $5,000 


44,775 
61,223 
39,540 
100,608 


80,082 

168,341 

144,309 

1,049,731 


29.72? 


382.425 


226.944 


291-016 


78,492 


54,753 


30,100 


26,727 


7,098 


7,106 


28,097 
20,685 
9,684 
15,632 


92,265 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 




25,268 
18,568 
49,369 




58,537 
52,535 

194,157 


2' 
1< 

3' 


K,916 
)2,406 
.0,209 


25 
24 

1,70" 


>,311 
3,967 
.,520 


91,042 

59,453 

120,589 


62 
38 
39 


646 
420 

915 


32,703 
22,233 
33,535 


27,422 

25,111 
56,324 


5,017 
3,410 
3,855 


2,039 

3,372 
12,019 


18,633 
8,498 
31,283 



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



Individual Returns/1966 • Returns Filed and Sources of Income 



35 



Table 15 -RETURNS WITH BUSINESS OR PROFESSION NET PROFIT OR LOSS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED CROSS INCOME CLASSES— Continued 



Adjusted gross Income classes 



Taxable returns, total. 



Under $1,000 

$1,000 under $2,(300 

$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 $200,000 

$200,000 under $500,000 

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



Nontaxable returns , total . . 

No adjusted gross income. 

Under $600 

$600 under $1 000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 



Dividends in adjusted 
gross income 



Kumber of 
returns 



(28) 



879,852 



784,370 



9,482 

15,118 
21,687 
32,223 

33,924 
38,039 
36,827 
39,212 
33,628 

152,978 

101,323 

214,096 

45,331 

8,064 

1,951 
346 

141 



Returns under $5,000 

Returns $5,000 under $10,000. . 
Returns $10,000 under $15,000, 
Returns $15,000 or more 



Adjusted gross income classes 



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 $200,000 

$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or nore 



17,640 

4,749 
6,321 
21,226 
18,405 
8,881 
4,917 
13,343 



Amount 

fI7)oua«nd 



(29) 



2,227,761 



2,030,019 



2,150 

8,359 

13,106 
16,378 

23,443 
28,614 
27,720 
33,351 
28,207 

152,177 
152,762 
570,276 
389,125 
231,829 

186,339 
85,478 
130,705 



Interest received 



Number of 
returns 



(30) 



2,797,720 



160,649 
191,464 
154,538 
373,201 



147,744 

27,483 

3,639 
2,113 
8,271 

10,813 
4,244 
7,249 

83,932 



103,805 

156,681 

157,988 

1,809,287 



45,948 

92,018 
151,297 
187,466 

193,553 
208,719 
202,709 
210,392 
182,494 

598,241 

270,938 

385,955 

56, 696 

3,791 

2,011 
348 

144 



473,674 



56,460 

38,263 
48,656 
125,803 
84,029 
49,542 
30,201 
40,720 



(ThouaMtd 



(31) 



2,119,729 



1,854,531 



13,103 

32,215 
57,807 
78,276 

34,563 
79,208 
88,719 
80,559 
73,110 

304,824 
209,801 
501,815 
157,217 
53,907 

25,459 
6,535 
7,413 



Penstone and annul tke 
(Taxable portion) 



Number of 
returns 



(32) 



154,623 



118,076 



5,150 
9,292 
11,895 

10,435 
8,227 
8,483 
7,625 
6,472 

20,337 
9,839 

15,982 

3,296 

765 

213 
45 
15 



265,199 



909,683 

1,031,225 

602,358 

728,126 



60,673 

11,022 
13,431 
47,582 
38,215 
24,975 
21,993 
47,293 



399,302 
427,862 
309,527 
983,038 



36,546 






(33) 



254,491 



5,552 
12,095 
18,833 

23,764 
12,985 
17,035 
13,716 
11,730 

49,055 
21,791 
44,778 
15,403 
5,212 

2,044 
306 
142 



Number of 
returns 



(34) 



2,347 

2,408 

10,184 
8,023 
6,622 
3,612 
2,845 



60,033 
43,851 
20,437 
30,297 



5,560 

1,869 

9,227 
8,633 
10,876 
9,057 
5,962 



81,703 
84,325 
49,387 
90,261 



12,643 

22,809 
45,221 
50,043 

46,048 
47,652 
50,717 
42,596 
33,601 

120,698 
58,468 
86,646 
14,229 
2,487 

517 
98 
49 



154,443 



f Thouaand 
dolUra} 



(35) 



896,037 



762,754 



6,720 

12,857 
29,854 
31,598 

36, 147 
36,213 
38,045 
38,473 
25,119 

130,507 
87,380 

205,552 
60,281 
17,989 

4,337 
762 
920 



Number of 
returns 



(36) 



494,228 



396,657 



16,587 

13,294 
15,986 
38,533 
28,282 
15,182 
11,572 
15,007 



270, 153 
233,542 
122,052 
163,219 



133,335 



27,969 

7,721 
6,536 
19,250 
25,660 
13,028 
11,425 
21,696 



192,668 
186, 694 
135,184 
331,541 



4,816 

11,170 
22,261 
27,072 

28,905 
31,070 
32,264 
31,748 
25,191 

33,245 

36,442 

52,161 

8,425 

1,406 

378 
69 

34 



Ancunt 

f TTMuaand 
doiiaraj 



(37) 



2,253 

6,788 
13,906 
17,057 

18,502 
18,264 
16,179 
18,384 
14,799 

60,6L2 
33,388 
80,165 
24,218 
6,935 

5,057 
1,004 



Royalties 



Number 

of 
returns 



f 7>muai 
fhllm 



(38) 



104,333 



33,671 



21,976 

6,470 
6,638 
17,368 
14,097 
10,341 
8,478 
11,651 



151,239 
159,021 
84,403 
99,565 



145,347 



63,644 

5,955 
2,521 
14,972 
14,301 
9,854 
10,287 
24,313 



161,539 
99,502 
67,364 

155,940 



4,014 
3,813 

4,816 
4,214 
5,870 
4,214 
4,065 

14,650 
10,381 
13,112 
4,919 
1,291 

448 
30 
42 



(39) 



3,155 

3,149 

3,411 
5,217 
2,664 

3,066 



28,166 
25,185 
15,201 
35,781 



1,955 

2,559 
1,780 

2,554 
2,262 
4,392 
3,261 
1,681 

14,304 
17,407 
41,752 
24,316 
18,135 

13,646 
2,461 
4,336 



Number 

of 

returns 



AnxDunt 
(ThouMwid 
thlUf) 



(40) 



7,300 



6,603 



41,625 



9,773 



6,134 
4,350 

7,051 

13,309 



34,609 
22,533 
15,722 
126,556 



1,259 

2,427 

643 
192 

54 
17 
4 



(41) 



20,546 



(*) 



l}.-. 



379 
1,306 
1,153 
3,457 



5,012 

2,375 
1,324 

1,149 
618 
156 



8,550 
(«) 



(«) 



2,919 

429 

624 

16,574 



Estates and trusts 



Number of 
returns 



(42) 



65,874 



58,707 



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 under $15,000 
Returns $15,000 or more 



4,013 

3,211 
2,458 
3,745 
2,007 

10,338 
7,143 

16,287 
4,273 
1,246 

472 
69 
47 



7,166 



1,391 

1,857 

2,207 
1,711 



(Thoufmd 
doltari) 



(43) 



139,253 



1,922 

2,253 
2,273 
4,129 



12,037 
13,692 
41,686 
13,091 
10,992 

12,100 
1,410 
4,736 



Number of 
returns 



(44) 



1,756 



2,127 

459 
119 

26 

10 

7 



11,012 



12,059 
13,227 
10,739 
29,849 



2,714 

977 

3,698 
3,623 



C'*^ 



10,999 
10,782 
12,573 
104,899 



1,696 



(») 
) 



Amount ^ 

(IhouamJd 
doHaraJ 



(45) 



13,329 



4,736 



Small business corporations 



Net profit 



Number of 

returns 



(46) 



1,113 
522 

152 
86 
109 



(«) 



1,841 
303 
302 

2,753 



(•) 
(♦) 



(•) 



7,990 

338 

312 

4,639 



[5,517 

3,262 

10, 676 

2,675 

554 

110 
15 

10 



(») 



Amount 

(Thouixid 
doUara) 



(47) 



2,324 



14,168 

10,559 
60,359 
42,571 
19,805 

10,939 

1,510 

12,689 



Number of 
returns 



(48) 



22,145 



16,291 



2,997 

4,214 

5,216 

17,551 



(») 



12,338 



15,348 
12,290 
13,654 
161,557 



2,809 



2,007 

2.568 
2,066 
4,906 
1,403 
334 

147 
34 
17 



Ajnount 
(Thouamd 
doUarM) 

(49) 



100,137 



5,854 



2,777 



4,583 
5,619 
2,869 
9,074 



2,561 

4,422 
5,541 
17,061 
6,696 
4,284 

3,282 
1,345 
2,339 



Other 
sources 



( Thatiaetid 
dottara) 



(50) 



202,931 



364,296 



41,228 



25,643 



15,535 



34,217 

14,800 

5,308 

45,312 



5,035 
10,238 
12,465 
15,554 

13,529 
14,690 
17,469 
17,437 
20,339 

67,951 
37,514 
97,238 
13,529 
9,075 

4,421 

1,934 

926 



Sick pay exclusion 



Number of 
returns 



(51) 



30,380 



*209,161 

709 
2,688 

11,066 
8,462 
7,500 
3,509 

13,864 



"132,034 

100,819 

68,559 

165,587 



2,609 
3,313 
4,398 
2,809 
7,584 
2,307 
2,185 
203 
45 



(Thouaxid 
dollara) 



(52) 



24,525 



(•) 



4,600 
16,638 
7,584 
4,752 



3; 059 

2,122 
1,574 
3,036 
1,248 

5,943 

1,590 

2,113 

238 

39 

7 
10 



Moving expense 
deduction 



Number of 
returns 



(53) 



f! 



4,214 



(») 



5,377 
9,208 
5,943 
3,997 



2,207 
2,007 

4,315 

2,007 

4,770 

2,207 

1,617 

112 

7 

1 



1,526 



(») 



Amount 

(thouamd 
dollara) 



(54) 



10,242 



1,020 
1,122 

1,232 

596 

2,137 
1,285 
1,217 

125 
7 



5,223 
10,942 
4,371 
3,948 



(") 



1,995 
4,051 
2,171 
2,643 



Footnotes at end of table. Set 



text for "Explanation of Classifications and Terms" and 



"Sources of Data, Description of the Sample and Limitations of the Data. " 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 15.— RETURNS WITH BUSINESS OR PROFESSION NET PROFIT OR LOSS: SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 







business 




Self -employed 






Standard deductions 








Adjusted gross income classes 


expenses 


deduction 


Total 
deductions 

(Thouaand 
dollaral 


Total 


Minimum 


10 percent 




Number of 
returns 


Amount 

dolt*f) 


Number of 
returns 


Amount 


Number 


Amount 
(Thouamd 
tktllafa) 


Number 


Amount 

CThouaand 
doitara) 


Number 


Amount 

(Thouaand 
<bllara} 


Number 


Amount 

(Thouaand 
dollara) 




(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 




216,687 


231,334 


39,413 


30,216 


9,504,131 


2,320,159 


1,483,168 


1,243,298 


664,166 


1,076,362 


819,001 


3,422,724 


8,021,014 




Taxable returns, total 


198,319 


207,271 


38,717 


30,047 


3,311,737 


1,598,571 


1,101,067 


576,195 


296,055 


1,022,375 


805,014 


3,063,424 


7,210,673 


Ubder $1 000 


} S.ilZ 

' 7,826 

10,841 

15,702 
16;264 
21,728 
20,570 
16,337 

47,578 

18,614 

17,543 

1,554 

251 

84 
11 
4 


4,202 

5,749 
15,932 

14,539 
14,068 
21,506 
16,051 
13,302 

44,096 

21,455 

27,077 

5,168 

1,741 

1,396 

90 

399 


1 : 

2,007 
I 2,610 

6,777 

4,218 

16,885 

5,568 

590 

57 
5 


420 
810 

2,817 

2,347 

16,179 

6,650 

749 

69 
6 


3,177 

47,513 

112,416 

237,255 

355,406 

440,554 
503,352 
525,272 
537,812 
496,235 

( 1,652,946 

822,065 

1,629,017 

500,052 

192,350 

125,535 
49,866 
80,914 


10,763 
95,413 
134,087 
172,862 
182,114 

161,117 
146,945 
126,207 
120,025 
92,653 

237,387 

65,075 

51,227 

2,462 

199 

21 
2 
2 


2,845 
30,642 
49,928 
81,530 
97,403 

98,196 
99,193 
95,590 
102,127 
87,774 

236,958 

64,987 

51,231 

2,439 

199 

21 
2 
2 


9,564 
92,274 
129,437 
136,059 
99,907 

57,117 
27,607 
14,381 
7,742 

1 2,107 


2,749 

30,140 
48,762 
68,728 

60,371 

41,018 
22,141 
12,708 
7,356 

2,082 


4,347 
4,649 
36,803 
32,207 

104,001 
119,338 
111,826 
112,283 
( 90,596 

( 237,337 

65,075 

51,227 

2,462 

199 

21 
2 
2 


599 

1,166 

12,802 

37,033 

57,173 
77,052 
82,882 
94,771 
35,717 

236,933 

64,987 

51,231 

2,439 

199 

21 
2 
2 


32,359 
85,956 
160,094 

219,033 

244,492 
257,431 
253,596 
242,271 
212,410 

624,085 

269,498 

386,648 

58,426 

9,031 

2,081 
360 
148 




$1 000 under $2 000 . . . 


17,203 


♦2 000 under $3,000 


62,483 




155,725 


$4 000 under $5,000 


253,003 






404,159 


$7,000 under $8,000 


429,682 


$8,000 under $9,000 


435,685 


$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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
4l 000 OOO or more 


408,462 

1,415,987 
757,079 

1,577,787 
497,613 
192,151 

125,514 
49,864 
80,912 






Nontaxable returns, total 


18,363 


24,065 


(•) 


(») 


1,192,443 


721,588 


382,103 


667,105 


368,112 


54,487 


13,991 


359,302 


310,344 


No adjusted gross incone 

Under $600 


(•) 


(») 

4,247 

6,129 
3,511 
2,363 

5,116 


> 702 


170 


61,237 
63,112 
183,075 
( 197,354 
; 160,120 
) U5,084 
I. 337,461 


129,665 
119,115 
227,715 
123,305 
60,654 
30,330 
24,304 


51,897 
49,620 
112,313 
76,652 
44,688 
25,075 
21,858 


119,565 
110,235 
214,890 
120,879 
57,845 
28,238 
15,453 


51,511 
48,929 
110,572 
74,703 
43,724 
23,942 
14,731 


10, 101 
3,880 

12,826 
7,927 
2,309 
2,592 
9,352 


385 
691 
1,742 
1,950 
964 
1,133 
7,126 


3,566 
13,042 
70,158 
77,480 
66,601 
51,408 
72,047 


9,341 


$600 under $1.000 


13,493 






75,762 




3,818 
3,010 
3,010 
3,593 


120,702 


$3,000 under $4,000 


115,433 




110,009 
365,604 










36,854 
93,817 
47,729 
33,287 


44,832 
83,993 
44,136 
58,368 


(») 
4,817 
5,974 

27,423 


(») 
1,437 
2,430 

26,093 


1,560,748 
2,723,721 
1,692,301 
3,527,411 


1,292,033 
669,273 
239,042 
119,311 


622,592 
502,258 
233,615 
119,703 


1,113,892 
124,356 
(») 


564,129 
100,012 
(*) 


173,141 
544,913 
233,992 
119,311 


58,462 
402,246 
238,590 
119,703 


785,201 

1,277,783 

629,712 

730,028 


933,156 


Returns $5,000 under $10,000, . 
Returns $10,000 under $15,000. 
Returns $15,000 or more 


2,221,464 
1,453,686 
3,407,708 




Exemptions 

(Tttouttnd 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 
credits 

(Thouaand 
thltara) 


Tax credits 




Retirement income 


Investment income 


Foreign taxes 


AU other tax 
credits 


Adjusted gross income classes 


Number of 
returns 


Amount 

(Thouaand 
dotlara) 


Number of 
returns 


Amount 

f Thousand 
dollara) 


Number of 
returns 


Amount 
(Thatiaand 
doitara) 


Number of 
returns 


Amount 

(Thouaand 
doiiara) 


Number of 
returns 


Amount 

f Thouaand 

dollara) 




(68) 


(69) 


(70) 


(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 




12,092,394 


1,150,993 


4,756,674 


35,125,277 


8,005,278 


122,353 


13,625 


835,298 


162,990 


24,680 


9,383 


3,953 


849 






Taxable returns , total 


9,455,001 


- 


4,661,993 


34,935,708 


7,973,538 


101,231 


11,608 


762,272 


134,205 


24,079 


8,596 


3,341 


591 




7,304 

96,741 

237,108 

505,376 

707,730 

794,703 
339,879 
329,618 
810,292 
698,510 

1,936,973 
757,674 

1,051,558 
153,911 
21,754 

4,726 
736 
308 


- 


12,173 
126,872 
220,042 
332,956 
401,152 

405,609 
404,377 
384,803 
362,295 
305,062 

861,472 

334,573 

437,875 

60,838 

9,230 

2,102 
362 
150 


716 

56,424 

208,015 

430,251 

749,399 

999,139 
1,233,063 
1,525,592 
1,722,152 
1,696,102 

6,811,287 
4,159,677 
10,093,206 
3,315,071 
988,088 

475,985 
192,003 
229,538 


101 

3,031 

30,551 

64,048 

113,692 

153,830 
200,650 
244,269 
. 282,502 
232,975 

1,207,309 

810, 181 

2,458,046 

1,178,227 

449,159 

249,363 
106,886 
133,218 


(♦) 
6,070 
8,448 

11,900 

14,299 
7,274 
8,423 
6,823 
4,415 

14,902 
6,133 
9,721 
1,705 

512 

149 
36 
15 


(«) 
294 
612 
1,317 

1,459 

1,111 

921 

629 

563 

1,984 

391 

1,490 

231 

72 

24 

4 

2 


6,021 
13,981 
23,850 
37,596 

44,692 
52,140 
50,240 
47,899 
41,636 

157,751 
38,584 

161,694 
29,770 
4,893 

1,197 
225 

103 


175 

658 

1,567 

3,281 

3,745 
5,079 
5,310 
4,836 
4,873 

25,394 
17,958 
41,222 
12,937 
4,132 

1,933 
391 
614 


, 1,863 

2,914 
3,114 
9,797 
4,078 
1,530 

596 

116 
66 


52 

367 

436 

1,747 

2,247 

1,284 

1,806 
299 
358 


1,790 

540 

679 

246 

60 

21 
3 
2 




$1,000 under $2,000 








$3 000 under $4,000 




$4,000 under $5,000 




$5,000 under $6,000 


147 


$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 

h5,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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


36 
83 
43 
166 

110 
6 

( = ) 






Nontaxable returns, total 


2,637,395 


1,150,993 


94,682 


189,571 


31,693 


21,127 


2,017 


73,026 


23,736 


(») 


(») 


(») 


(•) 


No adjusted gross income.,.. 


237,333 

193,517 
194,673 
534,675 
470,340 
360,696 
262,049 
334,112 


164,734 

138,232 
131,153 
292,054 
193,543 
109,796 
64,847 
56,584 


(•) 
5,819 
12,743 
17,459 
17,391 
40,267 


(•) 

1,729 
8,433 
10,438 
13,921 
149,949 


7 

245 

1,213 

1,495 

2,838 

25,895 


(•) 
2,609 
4,615 
6,222 

4,816 
2,664 


(•) 
86 
337 
336 
650 
558 


(») 
3,211 
8,127 
11,037 
12,374 
37,474 


(») 

159 

876 

1,108 

2,096 

24,540 


!,./ 


(«) 


614 


- 


$600 under $1,000 




$1,000 under $2,000 




$2,000 under $3,000 




$3,000 under $4,000 


/ 


$4,000 under $5,000 


1 257 




( 


























(*) 


(») 


(«) 
(*) 
(") 
1,563 


(») 


Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 


4,272,33 
1,958,77 
2,003,69 


3 
3 
2 


53, C 
1,S 
1,' 


15 
61 
09 


1,894 
866 
848 


,041 
,893 
,130 


7, 
6, 
19, 


296,144 
847,593 
497,114 


1, 
1, 
5, 


174,890 
213,549 
394 , 569 




43,847 
14,902 
18,327 




5,231 
1,984 
2,723 


265 
163 
289 


,893 
,172 
,233 


33,953 
31,633 
87,472 


1,460 
2,914 
19,498 


37 

367 

8,951 


(«) 
(«) 

619 



Footnotes at end of table. See text for "Explouation of Class if Ic at Ions and Terms" and "Sources of Data, Description of the Sanple and Limitations of the Data. 



Individual Returns/1966 • Returns Filed and Sources of Income 



37 



Table 15. —RETURNS WITH BUSINESS OR PROFESSION NET PROFIT OR LOSS: SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 







1 


Tax from recomputed 

pri'V year investment 

credit 




— 




n 


Tax pa^Tnents 


Adjusted gross income classes 


Income tax 

after 

credits: 

(Thp*iaand 


Self-«ll|Eaoyment tax 


Tax wltbbeld 


Excess social security 
taxes withheld 


Nonhlghway Federal 
gasoline tax 


Tax withheld by 
regulated Investment 
companies 




Number o 
returns 


^ Amount 

(Thoummd 


Number of 
returns 


Amount 
rnKMiMnd 


Number of 
returns 


Amount 

f7>M>iia«nd 
dbi/«ra) 


Number of 
returns 


Amount 

(Thousand 
doltmrt) 


Number of 
returns 


Amount 

(Thauatnd 
dt>tl»rt) 


Number of 
returns 


Amount 
CThoutMd 
doHtfmf 




(8i; 


(82) 


(83) 


(84) 


(35) 


(86) 


(87) 


(88) 


(39) 


(90) 


(91) 


(92) 


(93) 




7.818,620 


85,44< 


19,138 


4,052,626 


946.062 


3,001,828 


2,487,035 


225,248 


20,502 


132,915 


11,246 


6,655 


2,407 




Tajcable returns , total 


7,813,520 


68,93: 


13; 153 


3,31o.l41 


853,648 


2,654,324 


2,403,796 


218,019 


20,078 


95,937 


7,411 


6,170 


1,742 


Under $1 000 


101 

7,885 

29,584 

61,850 

■ 109,065 

148,626 
194,416 
238,035 
277,031 
277,507 

1,179,554 
790,885 
2,413,512 
1,162,716 
443,486 
245,939 
106,185 
132,243 


1 2,80« 

2,805 

3,01C 
3,21] 
4,214 
4,6i: 
3,411 

15, 3i: 
7,925 

16,66' 

3,58: 

935 

31 
61 
4 


397 

238 

246 
474 
470 
458 
358 

2,570 
1,538 
4,168 
1,192 
503 

5 274 
> 124 
I 143 


9,965 

100,881 

175,444 

( 264,633 

309,970 

301,433 
295,175 
256,336 
233,218 
193,760 

557,497 
233,831 
332,951 
44,501 
5,419 

891 
137 
44 


564 

8,597 

21,802 

43,000 

60,626 

67,753 
72,435 
65,283 
62,624 
53,169 

171,958 

82,752 

123,958 

16,757 

1,998 

308 

47 

17 


2,408 

32,718 

75,744 

139,681 

207,169 

233,473 
257,607 
266,371 
250,604 
215,035 

573,485 

182,747 

188,224 

23,900 

4,279 

1,104 

199 

76 


191 
4,034 
15,098 
35,566 
70,276 

100,545 
135,201 
170,426 
189,595 
185,684 

633,897 
276,121 
404,402 
116,106 
40,704 

17,922 
3,425 
4,603 


(•) 

> 4,547 

5,489 
10,702 
19,398 
24,314 
25,473 

72,525 

23,341 

25,052 

5,232 

1,242 

331 
48 
24 


(") 

303 

227 

373 

604 

1,484 

1,093 

5,543 
2,392 
5,291 
1,907 
636 

183 
19 
12 


( 3.411 

6,621 

I 9,833 

6,421 
9,281 
7,525 
5,020 
4,214 

18,281 
8,335 

11,432 

2,516 

624 

226 

61 
33 


(•) 

174 
331 
575 

356 

531 
524 
438 
383 

1,497 
742 

1,155 
440 
118 

88 
22 

18 


(») 

(•) 

1,515 

3,031 

918 

215 

70 

15 

4 




$1,000 under $2,000 




$2 000 under $3,000 




$3,000 under $4,000 


{*i\ 


$4,000 under $5,000 




$5,000 under $6,000 




$6,000 under $7,000 




$7,000 under $8,000 




$8,000 under $9,000 




$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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


200 

671 
304 
281 

136 
127 






Nontaxable returns, total 


- 


16,51 


5,986 


736,483 


92,413 


347,005 


83,240 


7,229 


426 


36,975 


3,332 


436 


556 


No adjusted gross income.... 
IJnder $600 


~ 


2,90 

2,20- 

} 3,41 
2,60< 
5,38 


3 2,074 
7 483 

I 350 

> 573 
L 2,006 


14,559 

39,780 
87,448 
216,230 
146,061 
98,292 
63,120 
70,993 


2,404 

1,915 
4,287 
17,123 
17,553 
16,146 
12,862 
20,123 


37,205 

20,790 
23,231 
63,946 
71,674 
52,706 
35,017 
42,436 


10,712 

2,709 
2,917 
9,185 
13,381 
11,044 
9,299 
23,993 


(•) 
> 1,356 

} ',119 


(») 

120 

219 


3,905 

1 ] 3,312 
\ 7,625 
( 7,124 
4,254 
J 4,013 
1 6,232 


650 

191 

431 
903 
296 
520 
841 


(•) 
(«) 


(♦) 






$1,000 under $2,000 




$2,000 under $3,000 




$3,000 under $4,000 


(») 


$4- 000 under $5 000 . ... 














208,486 
1,135,615 
1,179,554 
5,294,965 


16,75 
22,27- 
16,01 
30,40- 


> 4,614 

2,855 

) 2,978 

7 3,691 


1,526,334 

1,342,737 

562,718 

620,787 


206,879 
338,365 
173,892 
226,926 


762,289 

1,261,523 

575,741 

402,275 


184,411 
798,224 
635,758 
868,642 


8,661 
83,135 
72,826 
55,576 


535 
3,935 
5,548 
10,434 


51,613 
38,830 
13,833 
23,540 


4,091 
2,866 
1,588 
2,701 


(•) 
(«) 
(») 
4,841 


(») 


Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 


(*) 
(•) 
1,733 




Tax payments — Continued 


Tax due at time 
of faing 


Overpayment 


MJueted gross income classes 


Nonspeclfied 

refundable taxes 

withheld^ 


Payments on 1966 
declaration 


Total 


Cash requested 


Bonds only 
requested 


Credit on 1967 tax 




Number of 
returns 


AmDunt 
f Thousand 


^Jumber of 
returns 


Amount 

(ThoutM^d 
dollmr.l 


Number of 
returns 


Anount 


Number of 
returns 


Amount 

(1hou»mid 
Attmrt) 


Number of 
returns 


Amount 

(Thouu^d 
dolUft) 


Number of 
returns 


Amount 
r 7Tiou*«.d 
dotltftj 


Number of 
returns 


Amount 
(ThouMtnd 
doti»ra) 




(94) 


(95) 


(96) 


(97) 


(98) 


(99) 


(100) 


(101) 


(102) 


(103) 


(104) 


(105) 


(106) 


(107) 




2,773 


1,409 


2,347,381 


4,560,168 


3,560,674 


2,553,054 


2,032,665 


850,394 


1,487,432 


472,110 


5,067 


2,026 


695,234 








Taxable returns, total 


2,372 


1,354 


2,151,468 


4,455,230 


2,978,253 


2,436,775 


1,673,856 


689,699 


1,186,230 


368,586 


4,867 


2,005 


564,073 


319,110 


Under $1,000 


> 1.461 

541 
284 

61 

22 
2 

1 


342 , 

326 

323 

56 

198 
"^6 


23,434 

58,713 

102,252 

' 145,966 

141,716 
148,243 
147,394 
139,819 
121,855 

445,262 

^ 233,518 

374,969 

57,093 

8,754 

1,995 
344 
141 


5,028 

17,735 
36,516 
64,236 

73,893 
84,132 
92,912 
105,017 
96,927 

494,428 
421,311 
1,595,459 
793,846 
289,913 

151,463 
60,697 
71,167 


1 9,965 

1 97,999 

153,536 

224,143 

250,424 

247,074 
233,781 
211,422 
197,827 
174,373 

547,433 
233,120 
329,069 
48,680 
7,338 

1,651 
295 

113 


607 
11,914 
30,841 
56,089 
72,564 

34,353 
91,472 
37,093 
91,104 
85,693 

339,012 
232,985 
673,198 
310,929 
129,221 

85,155 
44,905 
59,635 


2,207 
23,671 
66,506 
108,206 
150, 126 

158,334 
164,993 
172,980 
164,067 
130,488 

312,331 
96,148 

108,645 
12,167 
1,388 

450 
67 
32 


190 

4,448 

12,407 

23,439 

37,915 

42,332 
44,444 
47,851 
47,534 
38,755 

120,479 
58,991 

138,027 
42,891 
14,906 

8,614 
2,939 

3,037 


2,007 
19,453 
44,097 
77,339 
109,626 

125,918 
131,025 
140,775 
123,650 
106,408 

220,513 

48,377 

29,668 

1,929 

332 

91 

12 
10 


173 

2,485 

7,542 

16,268 

26,636 

31,963 
34,134 
38,262 
35,659 
23,373 

73,265 

24,130 

33,730 

3,763 

3,003 

2,226 

1,007 
452 


' 2,007 
2,307 

1 ,„ 


847 

971 
187 


11,225 

25,218 
36,335 
47,178 

39,841 
40,189 
36,519 
40,636 
27,095 

105,581 

53,593 

86,415 

', 10,962 

1,702 

395 
61 
26 








$2,000 under $3,000 


4,865 
6,982 


$3,000 under $4,000 




10,895 


$5,000 under $6,000 


10,869 
10,096 


$6^000 under $7^000 


$7,000 under $8,000 


9,584 


$8^000 under $9J000 


11,841 


$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 $200,000 

$200,000 under $500,000 

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


9,424 

46,703 
34, 7U 
104,251 
34,128 
11,896 

6,388 
1,932 
2,575 


Nontaxable returns, total 


(•) 


(») 


195,916 


104,939 


582,420 


66,282 


403,809 


161,196 


301,202 


103,525 


(•) 


(•) 


131,211 


57,651 


No adjusted gross income.... 
Under $600 


(*) 
(«) 


(•) 
<*) 


32,350 

12,782 
10,775 
35,724 
29,288 
27,659 
20,201 
27,137 


24,214 

3,344 
3,351 
13,232 
10,842 
9,141 
11,087 
29,728 


U,961 

36,102 
80,419 
185,590 
112,511 
68,577 
41,715 
45,545 


2,833 

1,557 
3,804 
13,996 
12,989 
10,702 
7,962 
12,439 


63,493 

31,676 
27, 519 
74,023 
70,337 
51,453 
37,442 
47,816 


34,075 

5,742 
5,371 
19,372 
19,877 
14,944 
15,997 
45,318 


45,296 

24,853 
20,891 
55,373 
56,435 
38,493 
26,673 
33,138 


13,370 

3,520 
3,934 
12,721 
14,042 
10,890 
10,034 
30,014 


(•) 


(«) 


22,192 

3,423 
5,829 
23,316 
19,169 
16,622 
14, 180 
20,475 


15,684 
2,223 


$600 under $1 OOO 


1,937 


$i,nno iinHpr $2 rmn 


5,551 


$2,000 under $3,000 


5,335 


$3,000 under $4,000 


4,054 


$4,000 under $5,000 


5,953 


$5,000 or more 


15,304 




(•) 
(«) 
(*) 
1,067 


(»1 


499, 143 
720,375 
448,532 
679,331 


198-726 


1.272.943 


225-857 


711.710 


194,276 


520.536 


126,513 


(') 


(») 


230,693 
199,779 
109,800 
155,012 


67,047 


Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 




(♦) 
(•) 
1,042 


3, 


468,106 
499, 581 
393,755 


I 


,110,927 
550,046 
626,753 


1 


450,542 
340,013 
536,642 




831,512 
317,103 
222,340 


247,027 
126,245 
283,346 




662,374 

222,569 

31,953 


187,792 
75,710 
81,995 


2 
1 


,207 
,304 
553 


711 
512 
137 


53,524 

50,025 

201,165 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Liiaitations 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 totala . 
^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 similap- data based on 
Schedule F in Statistics of Income - 1966 Business Tax Returns. 
^Adjusted gross income less deficit . 
'Deficit . 

*Hegative "Other sources." 
*Le8s than $500. 
^Includes nonhighway Federal gasoline tax and tax withheld by regulated investment companies when not specified. 



Individual Returns/1966 • Returns Filed and Sources of Income 



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40 



Individual Returns/1966 • Returns Filed and Sources of Income 



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25 



Individual Returns/1966 • Returns Filed and Sources of Income 



41 



Table 19. —CAPITAL GAINS AND LOSSES AND CAPITAL LOSS CARRYOVER. SHORT- AND LONG-TERM, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 

returns with 

net gain or 

loss from 

sales of 

capital 

assets 



Returns with net loss from sales of capital assets 



Number of 
returns 



Net loss 
in adjusted 
gross 
inco me 



dallMru) 



Net loss 

from sales 

of capital 

assets 

before 

statutory 

limitations 

(Thovand 



Short-term (after carryover) 



Net short-term capital Net short-term capital 
gain loss 



Number of 
returns 



(Thoutirni 



Number of 
returns 



( IhauMMxd 



Long-tenn (after carryover) 



Net long-term capital Net long-term capital 
gain loss 



Number of 
returns 



(Thouaar\d 
doU mr») 



Number of 

returns 



(Thouamtd 
dollars) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(3) 



(9) 



(10) 



(n) 



(iJ) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

No adjusted gross income... 

Under $600 

$600 under $1,000 

$1,300 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or i]]or« 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or nore 



7,;S6,8C8 



1,534,429 



1,018,979 



4,591,750 



109,481 



84,162 



527,206 



1,988,798 



124,233 



189,359 



1,229,435 



2,876,479 



6,493,007 



1,404,788 



901,706 



4,(X9,158 



103,273 



80,749 



480,795 



1,782,934 



113,832 



166,222 



1,080,498 



2,513,202 



12,733 
124,973 
199,806 
275,356 
363,031 

394,749 
427,952 
420,464 
474,836 
424,827 

1,512,386 

728,945 

914,553 

171,305 

35,778 

9,227 

1,475 

610 



25,5CD. 

26,036 
43,057 
70,171 

70,254 
86,162 
96,300 
98,694 
88,491 

328,774 

174,973 

239,709 

47,525 

7,601 

1,331 
156 

50 



13,874 

15,114 
24,229 
46,717 

45,966 
58,138 
53,159 
60,395 
54,976 

194,174 

U3,555 

174,348 

39,086 

6,593 

1,182 

153 

47 



1,682 

20,294 

30,222 

76,909 

219,224 

187,321 
256,415 
279,447 
174,127 
197,258 

783,342 
555,118 
847,959 
294,281 
78,125 

25,984 

15,063 

6,387 



3,811 

7,522 
11,436 

7,620 
23,298 
18,696 
25,102 

4,855 
777 

143 



1,774 

6,320 

5,118 

1,009 

13,308 

13,834 

30,042 

7,093 

1,760 

435 
46 
10 



17,228 

11,983 
17,448 

15,855 
27,943 
33,490 
32,827 
31,886 

114,617 

64,060 

89,461 

20,085 

3,206 

596 

85 

25 



17,568 

27,926 
69,980 

35,836 
119,449 
76,527 
97,434 
82,212 

378,202 
261,053 
378,467 
163,491 
44,809 

15,024 

13,011 

1,945 



7,368 



5,917 

6,568 
6,818 
9,530 
5,515 

22,431 

16,005 

25,645 

6,6X 

1,161 

201 

33 

6 



4,.?14 



5,383 

2,637 

2,452 

16,293 

3,962 

25,733 
19,261 
41,260 
31,644 
8,928 

2,998 
815 
142 



20,889 
14,724 
33,982 
57,336 

59,813 
66,442 
69,277 
75,192 
64,376 

251,238 

134,475 

188,420 

37,142 

5,987 

1,046 

117 

42 



19,562 

16,911 

52,843 

153,734 

157,764 
141,324 
206,053 
97,425 
120,016 

444,179 
327,159 
540,794 
169,531 
44,005 

14,394 
2,913 
4,595 



1,(»3,802 



179,641 



117,276 



542,593 



6,208 



3,413 



46,412 



205,865 



10,400 



23,140 



148,934 



363,280 



100,687 
97,667 
103,135 
264,640 
200,291 
130,142 
76,906 
120,334 



25,587 
19,987 
18,837 
29,731 
29,186 
23,206 
U,087 
22,020 



22,233 
12,401 

8,670 
17,180 
16,823 
15,540 

7,865 
16,564 



114,605 
41,183 
41,040 
62,630 
40,345 
59,417 
42,939 

139,934 



(•) 



3,716 



1,721 



(•) 
2,118 

925 



7,988 

7,154 

6,775 
5,488 

10,965 

8,042 



42,944 

21,644 

22,679 
9,633 

45,160 

63,805 



(•) 
4,313 



3,911 



(•) 
7,803 



9,598 



20,448 
16,878 
16, (»5 
24,862 
25,035 
18,459 
8,880 
18,277 



77,771 
37,900 
25,564 
45,154 
31,891 
24,115 
36,056 
84,829 



1,949,367 
2,243,393 
1,524,309 
1,869,739 



322,386 
457,118 
331,367 
473,558 



200,644 
285,245 
196,217 

336,873 



750,990 
1,143,813 

820,699 
1,876,248 



8,297 
28,015 
23,499 
49,670 



4,252 
12,836 
13,437 
53,627 



85,029 
147,819 
115,720 
178,638 



257,534 
421,996 
398,106 
9U,162 



20,477 
30,940 
22,682 
50,134 



23,779 

27,438 

25,805 

112,337 



257,589 
349,912 
253,178 
368,756 



521,498 

762,092 

461,833 

1,131,056 



Returns with net loss from sales 
of capital assets — Continued 



Capital loss carryover 



Adjusted gross income classes 



Number of 
returns 



dolUrm) 



liDng-term 



Number of 

returns 



Amount 

(Thoummid 



Returns with net gain from sales of capital assets 



Number of 
returns 



Net gain in 

adjusted 

gross 

income 

C Thou land 



Short-term (after carryover) 



Net short-term 
capital gain 



Number of 

returns 



dollari 



Net Short-term 
capital loss 



Number of 
returns 



Amount 
(Thoutm^d 



Long-teiTD (after carryover) 



Net long-term capital 
gain 



Number of 
returns 



(TTtouaMitd 
dollmrtj 



Net long-term 
capital loss 



Number of 
returns 



(Thouamtd 
dottarm) 



(13) 



(14) 



(15) 



(16) 



(17) 



Grand total. 



120,443 



956,014 



215,245 



1,269,885 



6,002,379 



Taxable returns, total. 



109,133 



878,332 



188,685 



1,113,820 



5,088,219 



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 $200,000 

$200,000 under $500,000 

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



5,415 



5,550 

11,414 
3,373 
8,423 
6,157 

23,588 

11,548 

21,470 

5,986 

1,008 

201 

25 

9 



24,437 



37,596 

86,736 
51,776 
35,544 
36,213 

150,064 

123,365 

209,007 

89,989 

23,677 

6,655 
2,416 
1,307 



3,611 

6,718 
10,685 

7,523 

13,638 

10,931 

9,469 

9,227 

42,298 
24,835 
38,365 
9,512 
1,547 

292 
26 



12,950 

19,282 
72,070 

102,527 
71,031 

146,120 
30,140 
50,397 

175,196 

134,802 

209,397 

58,322 

15,358 

4,731 
366 
121 



9,324 
102,881 
173,771 
232,299 
292,860 

324,495 
341,790 
324,155 
376,142 
336,336 

1,133,611 

553,972 

674,844 

123,780 

28,174 

7,396 

1,319 

560 



Nontaxable returns, total.. 

No adjusted gross incooie. 

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 



11,252 



87,181 



26,562 



156,069 



914,161 




(♦) 

20,476 
54,451 




33,214 
25,154 

21,122 
76,579 



75,100 

77,630 

84,298 

234,909 

171,105 

106,936 

55,819 

98,314 



Returns under $5,000 

Returns -$5,000 under $10,000 

Returns $10,000 under $15,000... 
Returns $15,000 or ncre 



16,734 
39,129 
23,738 
40,842 



111,250 
232,107 
151,470 
471,187 



41,531 
55,500 
43,034 
75,080 



207,274 
433,132 
177,979 
451,500 



1,626,981 
1,736,275 
1,192,942 
1,396,181 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



10,960,251 



545,826 



626,994 



274,456 



566,023 



5,784,453 



62,320 



55,075 



9,893,753 



500,957 



254,760 



522,679 



4,887,630 



58,971 



50,193 



1,770 

39,909 

83,104 

143,758 

211,753 

209,903 
240,086 
234,272 
263,234 
244,802 

1,091,051 

783,806 

2,094,397 

1,230,165 

924,893 

377,615 
455,798 
752,437 



5,314 

9,592 

7,260 

12,487 

18,455 
29,919 
18,501 
31,184 
29,387 

133,433 
70,912 

105,992 
21,882 
4,789 

1,466 
254 
130 



1,481 
3,855 
3,716 
7,140 

15,169 
17,021 
9,748 
16,840 
24,876 

104,392 
69,054 

175,267 
61,152 
27,641 

20,651 
5,477 
8,775 



8,756 

13,737 

5,054 
8,023 
8,824 
15,793 
9,636 

46,956 
36,766 
55,921 
23,299 
7,665 

2,601 
487 
222 



5,341 

5,424 

3,592 
5,853 
10,221 
5,873 
7,224 

43,529 

36,326 

144,505 

100,709 

69,055 

44,942 
14,429 
24,555 



9,324 
101,376 
169,293 
230,560 
288,195 

316,072 
325,203 
312,483 
360,902 
318,383 

1,124,407 

528,842 

544,805 

120,305 

27,766 

7,839 

1,313 

556 



3,537 

76,935 

163,558 

283,379 

413,523 

393,500 
459,258 
459,333 
509,718 
450,185 

2,049,082 
1,483,560 
4,011,280 
2,448,568 
1,865,642 

1,759,332 

917,069 

1,511,894 



6,150 



4,262 
6,823 

17,165 
8,740 

13,444 

2,083 

265 

33 
2 
3 



724 
1,633 

16,339 
6,497 

14,423 
5,020 
1,048 

258 
2 

8 



1,066,512 



54,730 



19,698 



43,345 



896,825 



2,073,258 



3,349 



5,881 



302,589 
37,157 
48,740 

101,725 

133,715 
81,137 
81,394 

280,055 



4,338 

8,658 

6,619 
9,025 

7,757 

8,471 



10,478 

4,733 

3,253 
8,042 

7,581 

20,643 



4,275 
7,121 



4,815 
3,487 



22,716 
1,267 



1,526 
17,836 



73,549 

74,639 

82,292 

230,597 

169,400 

104,929 

63,881 

97,538 



608,527 
72,740 
92,726 
199,730 
251,672 
153,029 
158,605 
541,229 



(•) 



2,931 



(«) 



5,070 



1,266,749 
1,321,703 
1,143,391 
7,223,418 



71,050 
134,065 
134,336 
205,375 



50,278 

95,260 

105,967 

375,489 



38,702 
49,147 
47,819 
138,788 



37,274 

33,429 

45,032 

450,288 



1,598,035 
1,715,994 
1,133,487 
1,336,937 



2,477,060 

2,498,855 

2,152,124 

14,213,621 



4,330 
16,030 
17,266 
24,694 



3,8CH 

5,586 

16,395 

29,190 



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



313-472 O - ( 



42 



Individual Returns/1966 • Returns Filed and Sources of Income 



Table 19.— CAPITAL GAINS AND LOSSES AND CAPITAL LOSS CARRYOVER, SHORT- AND LONG-TERM, BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



Returns with net gain from sales of capital assets — Continued 



Capital loss carryover 



Short-term 



Number of 
returns 



Number of 

re turns 



( Thousand 

•1. 



IrfDng-term 



Net long-term capital 

gain In excess of 

any short-term 

capital loss 



Number of 
returns 



dolUri) 



Returns with normal tax and surtax only 



Number of 
returns 



Net gain in 

adjusted 

gross 

income 

( Thouiend 
dolUra) 



Short-term (after cariyover) 



Net short-term 
capital gain 



Number of 
returns 



Ajnomit 

( Thou aand 
doHara) 



Net short-term 
capital loss 



Number of 
returns 



doltai 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(X) 



(35) 



(36) 



(37) 



(3S) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total. ... 

No adjusted gross income... 

Under $600 

$600 under $1 000 

$1,000 under $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 under $15,000, 
Returns $15,000 or D»re 



18,474 



63,277 



44,816 



705,785 



5,784,453 



20,775,829 



5,199,183 



6,983,315 



492,389 



509,418 



382,847 



16,694 



59,CX2 



41,754 



4,887,630 



18,740,916 



5,002,567 



6,777,367 



487,919 



504,942 



235,536 



381,115 



(») 
(•) 
3,764 



1,739 

5,666 

2,465 

607 

19t, 
40 
12 



(•) 
(•) 
9,400 



2,891 
17,940 
13,170 

5,834 

3,822 

477 

2,262 



2,809 

2,858 

10,794 

6,228 

12,856 

4,720 

1,125 

293 
53 
18 



2,681 

5,010 

615,050 

10,593 

27,038 

15,487 

7,512 

3,571 

1,001 

221 



9,324 
101,376 
169,293 
230,560 
288,196 

316,072 
325,208 
312,483 
360,902 
' 318,333 

1,124,407 

528,842 

644,805 

120,305 

27,766 

7,839 

1,313 

556 



3,537 

76,797 

153,454 

279,973 

409,506 

339,903 
453,405 
449,112 
503,345 
442,961 

2,005,453 
1,452,233 
3,866,773 
2,347,956 
1,796,586 

1,714,439 

902,640 

1,487,333 



9,324 
102,881 
173,771 
232,299 
292,360 

324,495 
341,790 
324,165 
376,142 
336,336 

1,183,611 

553,972 

665,216 

80,651 

4,481 

497 

nl 



1,770 

39,909 

83,104 

143,758 

211,75J 

209,903 
240,036 
234,272 
2u8,234 
244,802 

1,091,051 
783,806 

2,059,221 
357,170 
202,436 

62,211 

17,645 
21,236 



14,906 

7,260 
12,487 

18,455 
29,919 
13,501 
31,184 

29,387 

133,433 
70,912 

104,357 

15,390 

1,052 

149 
19 



5,336 

3,716 
7,140 

15,169 
17,021 
9,748 
16,840 
24,876 

1(X,392 
69,054 

171,321 

46,580 

8,978 

3,120 

601 

1,050 



3,756 

7,219 
6,513 

5,064 
8,023 
3,824 
15,793 
9,636 

46,966 
36,766 
65, 545 
14,999 
1,245 

156 

22 
4 



5,341 

2,407 
4,017 

3,592 
5,853 
10,221 
5,373 
7,224 

43,629 
36,326 
142,489 
69,654 
23,103 

8,275 

2,593 

10, 518 



1,780 



4,235 



3,062 



17,621 



896,825 



2,034,914 



205,951 



4,469 



4,478 



4,302 



1,735 



(«) 
(♦) 



(*) 



(•) 
(») 



(«) 



(♦) 



1,989 



(») 



15,110 



73,549 

74,639 

82,292 

230,597 

169,400 

104,929 

63,381 

97,538 



585,811 
72,631 
92,593 
199,096 
251,277 
152,974 
157,134 
523,393 



(«) 

22,414 

40,599 

43,229 

34,103 

55,870 



(♦) 
6,965 
26,202 
30,849 
28,835 
112,942 



4,469 



4,478 



(<) 



4,101 



(-) 



1,734 



2,522 
(.) 

3,362 
10,785 



4,402 
(«) 

8,901 
48,733 



3,782 

8,075 

7,633 

25,326 



4,911 

23,360 

611,721 

65,793 



1,598,035 
1,715,994 
1,133,487 
1,336,937 



2,439,787 

2,465,425 

2,107,092 

13,763,525 



951,881 
1,749,559 
1,139,331 
1,307,912 



573,302 
1,255,666 
1,104,303 
4,050,044 



36,660 
128,851 
133,985 
192,893 



17,313 
85,252 
104,832 
302,021 



25,501 

47,943 

47,417 

118,977 



12,384 

32,927 

43,792 

293,744 



Returns with net gain from sales of capital assets — Continued 



Returns with normal tax and surtax only — Continued 



Long-term (after carryover) 



Adjusted gross income classes 



Net long-term capital 
gain 



Number of 
returns 



(Thousand 
dotlaf) 



Net long-term capital 
loss 



NujEber of 
returns 



AjLomit 

(Thousand 



Capital loss carryover 



Number of 
returns 



( Thousend 
dottars) 



I>ong-term 



Number of 
returns 



( Thousand 
dottars) 



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



Number of 
returns 



( Thousmid 
dottars) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



Grand total. 



4,997,586 



13,428,628 



59,027 



50,220 



44,866 



4,997,586 



13,045,774 



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.. 



4,801,973 



13,023,933 



53,971 



50,193 



15,122 



44,866 



33,560 



673,838 



4,801,978 



12,642,864 



$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 $200,000 

$200,000 under $500,000 

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



9,324 
101,376 
169,293 
230,560 
288,196 

316,072 
325,203 
312,483 
360,902 
313,383 

1,124,407 

528,842 

635,177 

77,176 

4,073 

440 
55 

11 



3,537 
76,935 
153,658 
282,379 
413,523 

393,500 
459,258 
459,333 
509,718 
450,185 

2,049,082 
1,488,560 
3,946,809 
1,700,820 
412,120 

126,974 
36,685 
50,907 



6,150 



4,262 
6,823 

17,166 
8,740 

13,444 

2,083 

265 

33 

2 
3 



4,241 



724 
1,633 

16,339 
6,497 

14,423 
5,020 
1,048 

258 
2 
8 



(•) 



(•) 



3,764 



1,739 

5,646 

1,619 

132 

15 



(«) 
(•) 



2,891 

17,914 

8,057 

2,073 

1,225 
60 



2,809 

2,858 
10,794 



6,223 

12,640 

2,999 

204 

22 
6 



2,631 

5,010 
615,050 



10,593 
26,898 
10,295 
2,588 

594 
179 



9,324 
101,376 
169,293 
230,560 
288,196 

316,072 
325,208 
312,483 
360,902 
318,383 

1,124,407 
523,842 
635,177 

77,176 
4,073 

440 
55 

U 



3,537 

76,797 

158,454 

279,973 

409,506 

389,908 
453,405 
449,112 
503,845 
442,961 

2,005,453 
1,452,233 
3,804,318 
1,631,162 
389,020 

118,699 
34,092 
40,389 



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 



195,608 



4(X,iii6 



(•) 



(») 



(«) 



(«) 



195,608 



402,912 



(♦) 

22,414 

40,398 

43,029 

33,902 

55,464 



(•) 

13,919 
51,612 
61,4X 
57,147 
220,316 



(«) 



(*) 



(•) 
(•) 



(») 
(•) 



(«) 

22,414 
40,398 
43,029 

33,902 
55,464 



(-) 

13,919 
51,356 
61,429 

56,791 
.':i9,.-)00 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



938,394 
1,679,478 
1,130,427 
1,248,787 



1,124,362 
2,385,682 

2,074,873 
7,843,711 



(•) 

15,830 

17,216 

24,576 



(•) 
6,363 
16,341 

27,230 



(•) 

(«) 
3,362 
9,153 



(•) 
(•) 
3,901 
32,220 



(•) 
7,072 
7,583 

22,109 



(•) 

11,210 
611,220 
51,191 



938,894 
1,679,473 
1,130,427 
1,248,787 



1,111,977 
2,352,754 
2,031,080 
7,549,963 



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 Returns/ 1966 • Returns Filed and Sources of Income 



43 



Table 19.— CAPITAL GAINS AND 


LOSSES AND 


CAPITAL LOSS CARRYOVER, SHORT 


- AND LONG 


-TERM, BY ADJUSTED GROSS INCOME CLASSES - 


•Continued 






Retume witli not (tain from sales of capital assets— Continued 




Returns with alternative tax computation 




Number of 
returns 


Net gain in 

adjusted 

gross 

income 

(Ihoutmtd 
Ml.,.) 


Short-term (after carryover) 


Net long- 
term 
capital 
gain(after) 
cari7over) 

(ThouaMKl 
datt.r») 


Capital loss carryover 


Net long- 
term capital 
Cain in 
excess of 


Adjusted gross income classes 


Net short-tenn 
capital gain 


Net short-teim 
capital loss 


Short-term 


Long-term 




Number of 
returns 


Amount 
doIUr.l 


Number of 
returns 


Amount 

(Thouavid 


Number of 
returns 


Ancunt 

(ThoutMtd 
doll.r.} 


Number of 
returns 


Amount 

(Thouitnd 
doll.r.) 


any short- 
tenn capital 
lose 

(Thouatind 
doll.ra) 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


Grand total 


o5,<j70 


3,116,593 


13, aw 


67,324 


19,231 


141,576 


6,240,049 


1,572 


14,177 


3,194 


14,276 


6,098,469 


Taxable returns, total 


85,653 


3,116,386 


13,039 


67,323 


19,223 


141,567 


6,239,623 


1,572 


14,177 


3,194 


14,276 


6,098,054 


Under il.OOO 


9,628 
43,130 
23,693 

7,399 

1,258 

545 


35,176 
372,995 
722,457 

815,4<X 
439,153 
731,201 


1,136 
6,492 
3,737 

1,317 
235 
122 


3,945 
14,582 
18,663 

17,531 
4,876 
7,726 


1,376 
8,300 
6,419 

2,445 
465 
218 


2,017 
31,055 
45,952 

36,668 
11,837 
14,038 


64,472 

747,848 

1,453,523 

1,632,408 

880,385 

1,460,987 


(«) 
846 
475 

181 
38 
12 


(«) 
5,113 
3,761 

2,597 

418 

2,262 


(•) 
1,721 
921 

271 
47 
18 


(•) 
5,192 
4,924 

2,977 
822 
221 


_ 


$1,000 under $2,000 

A2 . 000 under 43 . 000 


- 


$3,000 under $4,000 

*4,000 under $5,000 

S5.000 under £6.000 


~ 




_ 


$7,000 under $8,000 

$8,000 under $9,000 


- 


$9,000 under $10,000 

$10,000 under $15,000 


- 


$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 


62,456 

716,794 

1,407,366 

1,595,740 

868,549 

1,446,949 




(«) 


(«) 


(•) 


(•) 


(•) 


(•) 


(•) 


- 


- 


- 


- 


416 








(«) 


(•) 


(«) 


(*) 


(•) 


(•) 




- 


- 


- 


- 


- 




_ 




_ 




_ 


A2.000 under 43.000 


- 




_ 


$4,000 under $5,000 

$5,000 or more 


416 




35,670 


3,116,593 


13, (K4 


67,324 


19,231 


141,576 


6,2<io,a(;9 


1,572 


14,177 


3,194 


14,276 


. 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000 


6,098,469 







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. 



44 



Individual Returns/1966 • Returns Filed and Sources of Income 






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25. 



Section 



CONTENTS 

Selected deductions and exclusions from gross income, 46 
Employee business expense and moving expense, 45 
Sick pay exclusion, 47 
Self-employed pension deduction, 47 
Personal deductions, standard or itemized. 48 
Standard deduction, 48 
Itemized deductions, 48 
State and local taxes, 49 
Interest paid, 49 
Contributions, 50 
Medical and dental expenses, 50 
Child care expenses, 51 
Educational expenses, 51 
Exemptions. 

Text tables 

2.1 Returns with employee business expense and moving expense: All re- 

turns and returns with salaries and wages, by income classes, 46 

2.2 Returns with sick pay exclusion and salaries and wages by size of 

salaries and wages, 47 

2.3 Returns with self-employed pension deduction by size of major income 

source, 47 

2.4 Form of deduction, by income classes and marital status, 48 

2.5 Interest deduction: Home mortgage and other, by income classes, 49 

2.6 Contribution deduction: Total, cash, other than cash, and carryover, by 

income classes, 50 

2.7 Medical expense deduction: Group I and Group II deductions by income 

classes, 50 

2.8 Child care and educational expense, by income classes, 51 

2.9 Exemptions by type, 51 

Charts 

2A Average itemized deductions and distribution by type of deduction, 49 

28 Average deduction for State and local taxes by income classes, 49 

Basic tables 

21 Returns with self-employed pension deduction: Sources of income or loss. 

by income classes, 52 

22 Returns with itemized deductions: Sources of income or loss by marital 

status, 53 

23 Returns with itemized deductions: Adjusted gross income and tax items by 

income classes and marital status, 54 



Deductions and 
Exemptions 



24 Returns with itemized deductions: Sources of income or loss and tax 

items, by income classes, 56 

25 Itemized deductions by type and by income classes, 60 

26 Total itemized deductions as a percent of income by income classes, 61 

27 Medical expense deduction: Group I and Group II deduction by Income 

classes, 63 

28 Medical expense deduction as a percent of Income by income 

classes, 64 

29 Tax deduction by type of tax and by income classes, 65 

30 Tax deduction as a percent of income by income classes, 66 

31 Home mortgage Interest deduction by size of deduction and by income 

classes, 67 

32 Interest expense deduction as a percent of income by income classes, 68 

33 Contribution deduction: Total contributions, cash, and other than cash, by 

income classes, 69 

34 Contributions as a percent of Income by income classes, 70 

35 Returns with standard deduction: Sources of income or loss by marital 

status, 71 

36 Returns with standard deduction: Adjusted gross income and tax items by 

income classes and marital status, 72 

37 Returns with standard deduction: Sources of income or loss and tax items, 

by income classes, 74 

38 Characteristics of returns with minimum standard deduction by income 

classes, 78 

39 Number of returns, exemptions, adjusted gross income and tax, by type of 

exemption and by marital status, 82 

40 All returns: Exemptions by type and number of exemptions, by income 

classes, 83 

41 Joint returns: Exemptions by type and number of exemptions, by income 

classes, 85 



Presented in this section are those expenses against 
gross income incurred by an employee in the production 
of income. For example, an employee incurred 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 incurred an "employee 
trade or business expense" for travel while away from 
home in the performance of his services. Also in- 
cluded in this section are data on those deductions 
from gross income for sick pay and contributions to 
self-employed pension plans. These four "statutory 
adjustment" items- -employee moving expenses, em- 
ployee business expenses, sick pay exclusion, and 
self-employed pension deductions--were reported by 
the taxpayer in Part III, page 2, of the Form 1040. 
Each of the items is discussed in more detail in separate 
sections below. 

Also included are those deductions from adjusted 
gross income which were generally personal in nature 
such as medical expenses and charitable contributions. 
For ease of administration and reduction of the burden 
of separate calculations, the taxpayer could take a 
"standard" deduction rather than itemize each of his 
personal deductions. Election of a standard deduction 



did not bar the- taxpayer from taking any deductions 
allowed against gross income. 

Also deductible from adjusted gross income were 
exemption allowances of $600 for the taxpayer, his 
spouse, and his dependents. Additional exemption allow- 
ances of $600 were allowed a taxpayer 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 

Employee Business Expense and Moving Expense 

In general, employee business expenses and moving 
expenses, reported by the taxpayer on page 2 of the 
Form 1040, were deductions from salaries and wages. 
As shown in table 2.1, nearly 96 percent of the returns 
with employee business expenses and 98 percent of 
those with moving expenses were filed by taxpayers 
whose principal source of income was from salaries and 
wages. 



45 



46 



Individual Returns/ 1966 • Deductions and Exemptions 



Table 2.1— RETURNS WITH EMPLOYEE BUSINESS EXPENSE AND MOVING EXPENSE DEDUCTION: ALL RETURNS AND RETURNS WITH SALARIES AND WAGES AS PRINCIPAL 

SOURCE OF INCOME, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Returns with employee business expense deduction 



All returns 



Number ol' 
returns 



Adjusted 
gross 
income 



Employee 

business 

expense 

deduction 

( Thouaand 
dollmit) 



Returns with salaries and wages as principle source of income 



Percent 

of all 
returns 



Salaries 

and 

wages 

(Thoutmnd 
dollar*) 



Employee business expense 

deduction 



(Thovtand 
dot I art) 



Percent of 

total 

employee 

business 
expense 



(1) 



(3) 



(4) 



(5) 



(o) 



(■') 



(8) 



Gran^i 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 or more 

Nontaxable returns 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



2,992,214 



30,900,lol 



2,862,529 



30,4ti7,955 



2,763,653 



96.3 



29,928,732 



95.3 



4,010 

30,244 

46,972 

110,656 

171,640 

215,127 
258,252 
279,304 
295,397 
266,142 

782,330 

224,346 

170,622 

13,058 

2,521 



3,624 

48,710 

120,896 

391,361 

774,719 

1,180,882 
1,679,652 
2,090,820 
2,509,696 
2,528,731 

9,418,279 

3,824,012 

4,633,459 

841,426 

494,284 



449 
32,540 
37,360 
97,859 
147,823 

199,018 
214,032 
242,321 
261,037 
233,075 

765,605 

275,570 

311,751 

4^,933 

15,508 



3,007 
25,631 
45,367 
106,042 
164,083 

209,710 
250,427 
274,087 
288,777 
261,326 

763,008 

213,555 

148,737 

8,820 

1,076 



75.0 
84.7 
96.6 
*95.8 
95.6 

97.5 
97.0 
93.1 
97.8 
98.2 

97.5 
95.2 
87.2 
67.5 
42.7 



3,095 

64,857 

150,549 

463,093 

872,689 

1,325,224 
1,793,628 
2,250,956 
2,639,365 
2,642,651 

9,583,086 

3,690,356 

3,828,304 

489,816 

131,063 



432 
29,406 
36,178 
94,869 
140,500 

195,542 
205,430 
236,325 
251,711 
228,516 

739,385 

262,209 

277,965 

35,463 

8,533 



96.2 
90.4 
96.8 
96.9 
95.0 

93.3 
96.0 
97.5 
96.4 
98.0 

96.6 
95.2 
89.2 
78.9 
55.0 



121,593 



359,607 



204,057 



98,875 



81.3 



539,223 



175,016 



85.8 



460,199 
,337,422 

783,117 
411, 47o 



1,524,676 
10,132,839 
9,427,545 
9,815,001 



483,893 

1,182,649 

766,110 

650,280 



420,545 

1,305,721 

763,594 

372,669 



91.4 
97.6 
97.5 
90.6 



1,900,880 

10,826,547 

9,591,279 

8,149,249 



443,326 

1,148,455 

739,770 

585,428 



91.7 
97.1 
96.6 

90.0 



Adjusted gross income classes 



Returns with moving expense deduction 



All returns 



Number of 
returns 



Adjusted 
gross 
income 

( Thou aand 
dollars) 



Moving 
expense 

deduction 

( Thousand 
doUara) 



Returns with salaries and wages as principle source of income 



Percent 
of all 
returns 



Salaries 

and 

wages 

(Thouaand 
doUara) 



Moving expense deduction 



(Thouamid 
dollaraj 



Percent of 

total 

moving 

expenses 



(10) 



(13) 



(14) 



(16) 



Grand total 

Taxable returns, total 

Under $1 , 000 

$1,000 under $2,000 

$2 , 000 under $3 , 000 

$3,0(30 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, 0(X) or more 

Nontaxable returns 

Returns under $5,000 

Returns $5,000 under $10,030 

Returns $10,000 under $15,000 

Returns $15 , 000 or more 

See text for "Explanation of Classifications and Terms" and "Sources 
NOTE: Detail may not add to total because of rounding. 



389,237 



3,430,743 



128,990 



3,410,386 



125,553 



1,337 
15,038 
12,867 
24,596 

49,427 
39,769 
51,447 
38,658 
32,884 

83,102 
21,364 

10,776 

412 

67 



2,516 

37,150 

44,393 

108,862 

276,394 
257,271 
383,015 
326,210 

310,304 

993,291 
362,140 
269,100 
27,076 
12,164 



282 
3,132 
4,792 
8,295 

10,498 

11,374 

12,961 

9,485 

9,046 

35,256 

11,152 

8,772 

425 

82 



1,337 
15,038 
12,867 
23,994 

48,825 
39,769 
51,247 
38,457 
32,483 

81,841 

19,959 

9,755 

231 



100.0 

100.0 

100.0 

97.6 

98.8 
100.0 
99.6 
99.5 
98.8 

98.5 
93.4 
90.5 
56.1 
37.3 



2,464 

40,182 

50,652 

115,477 

291,015 
267,264 
393,368 
336,465 
315,865 

999,683 
338,609 

227,331 

12,032 
2,504 



282 
3,132 
4,792 
8,116 

10,402 
11,374 
12,919 
9,467 
8,988 

34,732 

10,339 

8,104 

240 
39 



100.0 

100.0 

100.0 

97.8 

99.1 
100.0 
99.7 
99.8 
99.4 

98.5 
92.7 
92.4 
56.5 
47.6 



7,496 



19,So4 



3,440 



5,734 



77.2 



33,596 



2,853 



82.9 



60,569 

212,792 

83,202 

32,674 



20o,944 
,557,692 
994,456 

671,656 



19,o53 
53,589 
35,290 

20,458 



58,562 

211,186 

81,891 

29,970 



96.7 
99.2 
98.4 

91.7 



244,875 
1,606,541 
1,000,116 

580,476 



19,069 
53,229 
34,757 

18,723 



97.0 
99.3 
98.5 

91.5 



ta. Description of the Sample and Limitations of the Data." 



Employee business expenses, which average(d $1,030 
per return in 1966, included unreimbursed expenses of 
an employee for travel away from home in the perform- 
ance of his duties, business transportation costs, and 
certain expenses of an outside salesman. The large 
amounts of employee expenses which were compensated 
for under reimbursement or other expense allowance 
arrangements with employers were not required to be 
reported on the return form and do not appear in the 
statistics. Certain other unreimbursed expenses, such 
as cost of work clothes and uniforms, subscription to 
professional journals, union dues, small tools and sup- 
plies, and employment agency fees, were taken as 
itemized deductions on the return. 



An employee was also allowed a deduction, averaging 
$331 per return in 1966, for unreimbursed expenses 
incurred in moving household goods and personal effects, 
as well as travel expenses for him and his household, 
to a new job location. As was the case with employee 
business expenses, the data on deductions for moving 
expenses do not include those moves that were fully 
covered by reimbursement. The propxDrtion of those 
with high income that took a deduction was relatively 
low. In 1966, taxpayers with incomes of $15,000 or 
more filed only 32,000 of the nearly 390,000 returns 
with moving expense deduction. Nearly three of every 
four returns with a moving expense deduction were 
filed by taxpayers with incomes less than $10,000. 



Individual Returns/ 1966 • Deductions and Exemptions 



47 



Table 2.2— RETURNS WITH SICK PAY EXCLUSION AND SALARIES AND WAGES, BY SIZE OF EXCLUSION AND BY SIZE OF SALARIES AND WAGES 



Size of salaries and wages 



Rc-turtLS by sli:o of sick pay excliiaion 



Total 



Number of 
returns 



Salaries 
ajtd wa^es 

(Thouiand 
doll»r») 



Sick pay 
exclusion 

(Thatiatnd 
dollmttj 



Under $500 



Number of 
returns 



Sick pay 

exclusion 

(Thoitttnd 

dollar*) 



$500 under $1,000 



Number of 
returns 



Salaries 

and wa^es 

(TttouMand 

dotUri) 



Sick pa^ 

exclusion 

f7?iou«jftd 

dottara) 



(1) 



(2) 



(3) 



(4) 



(5) 



io) 



(7) 



(8) 



(9) 



Total 

Under $2,000 

$2,000 under $3,000.. 
$3,000 under $A,0O0.. 
$4,000 under $5,000.. 
$5,000 under $10,000. 

$10,000 under $15,000 
$15,000 under $25,000 
$25,000 or more 



634,138 



5,77'/,499 



416,404 



379,730 



3,533,640 



81,180 



133,769 



93,293 



24,9S7 
m,57S 
26,443 
43,888 
284,629 

178,868 

47,770 

6,955 



101,802 

197,763 

2,153,bu3 

2,156,450 
839,683 
248,994 



25,327 
17,055 
23,91o 
31,283 
182,549 

96,9^)8 

32,742 

6,534 



6,769 

9,245 

15,602 

27,929 

l6S,91t> 

119,063 

29,009 

3,177 



9,004 

23,935 

55,801 

127,613 

1,279,248 

1,423,143 
505,042 
109,804 



l,3u2 
1,478 
2,205 
5,929 
37,540 

25,344 

6,550 
772 



5,915 
7,080 
62,279 

35,369 

10,410 

1,894 



20,926 

31,392 

467,459 

427,992 
182,964 
69,213 



4,874 
2,434 
4,965 
4,290 
44,044 

24,210 
7,168 

1,308 



Size of salaries and wages 



Returns by size of sick pay exclusion — Continued 



$1,000 under $2,000 



Number of 
returns 



Salaries 
and wages 
( Thouamtd 



Sick pay 
exclusion 

(Thcuaand 
dotlara) 



$2,000 under $5,200 



Number of 
returns 



Salaries 
and wages 

(ThouMMnd 
dolUra) 



Sick pay 

exclusion 

(Thcuamtd 

dottara) 



$5,200 or more 



Number of 
returns 



Salaries 
and wages 

(Thotsaafid 
dotlara) 



Sick pay 

exclusion 

(Thouaand 

dollara) 



Total. 



Under $2,000 

$2,000 under $3,000.. 
$3,000 under $4,000.. 
$4,000 under $5,000.. 
$5,000 under $10,000. 



$10,000 under $15,000. 
$15,000 under $25,000. 
$25,000 or more 



(10) 



(11) 



(.12) 



(13) 



(14) 



(15) 



(It.) 



(17) 



(IS) 



oo3,420 



105,960 



42,220 



344,615 



128,882 



19,464 



8,o30 

3,722 

4,462 
36,349 

16,276 

4,625 

984 



12,726 

12,083 

20,086 
293,317 

204,491 
83,441 
37,276 



11,723 
2,359 
3,824 
6,458 

52,386 

21,598 
6,253 
1,359 



4,613 
4,417 
14,628 

7,913 

3,264 

765 



U,648 

16,358 

18,672 

109,999 

97,680 
59,922 
28,336 



7,368 
10,785 
12,923 
14,606 
46,199 

24,453 

10,151 
2,397 



268 
463 
134 



3,145 
8,314 
4,364 



2,380 

1,393 

2,621 

699 



See text for "Sxplar^tion of Classifications and Terms" 
NOTE: Detail may not add to total because of rounding. 



and "Sources of Data, Description of the Sample and Limitations of the Data. 



Sick Pay Exclusion 

An employee coul(d exclu(ie from salaries ancd wages 
up to $100 for amounts receiveii under a wage continua- 
tion plan for periods of absence due to injury or sick- 
ness (See the "Explanation of Classifications and Terms" 
for the applicable limitations on the exclusion). As 
shown in table 2.2, almost 44 percent of the sick pay 
exclusion was reported by taxpayers with salaries or 
wages ranging between $5,000 to less than $10,000. 
Another 23 percent was reported by those wage earners 
whose wages ranged from $10,000 to less than $15,000. 
Over four of every five returns filed by individuals 
with sick pay exclusion had an exclusion less than 
$1,000. 

Self-employed Pension Deduction 

Unlike the deductions mentioned above, the fourth 
statutory adjustment to gross income entered on 
page 2 of the Form 1040, the self-employed pension 
deduction, was generally a deduction against earned 
income from a proprietorship or partnership. The de- 
duction was available to individuals for contributions 
to qualified retirement plans similar to the profit- 
sharing, pension, or other types of employee benefit 
plans that were available to corporate employees. In 
addition to proprietors and partners, the deduction was 
applicable to certain ministers, Christian Science 
practitioners, commission salesmen, and persons per- 
forming services in their home for compensation. 

As shown in table 2.3, more than half of the 62,000 
returns filed by individuals with the deduction had in- 
come from a sole proprietorship as their principal 
source of income. Another 7,000 returns were filed 



Table 2.3 -RETURNS WITH SELF-EMPLOYED PENSION DEDUCTION: 
AND DEDUCTION BY SIZE OF MAJOR INCOME SOURCE 
(Taxable and nontaxable returns] 



Type of source and size of major income source 



RETUBNS WIBi SOLE PROPRIETORSHIP INCCME' 

Total 

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 or more 



RETURNS WITH PARTNERSHIP INCOME 

Total 

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 or more 



RETURNS WIIH OTHER INCCME 



Total 

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 or more 



Number of 
returns 



(1) 



34,345 

6,126 
5,413 
6,965 
11,330 
4,156 
354 



(•) 

l,4.-5 

2,993 

1,895 

315 



20,537 

14,288 
3,096 
2,108 

757 

220 

68 



Self- 
employed 
pension 
deduction 

f 7>toua«id 
dollara) 



(2) 



27,949 

1,861 
2,727 
5,177 
12,681 
5,048 
455 



7,159 

(•) 

228 

958 

3,294 

2,258 

408 



10,196 

6,734 

1,455 

1,100 

560 

267 

82 



Average 
deduction 



(3) 



814 

304 

504 

743 

1,119 

1,215 

1,285 



989 

(•) 
468 
663 
1,101 
1,192 
1,295 



496 

471 
470 
522 
740 
1,214 
1,206 



(•) 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. 

^Include returns where the major source of income was from a business, profession, 
or farm. 



by individuals whose major source of income was from 
a partnership. On the remaining 21,000 returns filed 
by taxpayers with a deduction, the major source of 
income was other than from a sole proprietorship or 
partnership. However, these taxpayers may have had 
a secondary source of income, from a sole proprietor- 
ship or partnership to which the deduction was appli- 



48 



Individual Returns/ 1966 • Deductions and Exemptions 



Table 2,4— FORM OF DEDUCTION: 



NUMBER OF RETURNS BY ADJUSTED GROSS INCOME CLASSES AND MARITAL STATUS 
[Taxable and nontaxable returns] 



Adjusted gross income classes and marital status 



All returns 



Change, 1965 
to 1966 



Returns with standard deduction 



Change, 1965 
to 1966 



Returns with itemised deductions 



Change, 1965 

to 1966 



ALL RETURMS 

Total 

Under ^3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10,000 or more 

JOINT RETURNS OF HUBBANDS AND WIVES 

Total 

under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10,000 or more 

SEPARATE RETURNS OF HUSBANDS AND WIVES 

Total 

Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10 ,000 or more 

RETURNS OF SINGLE PERSONS 

Total 

Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10,000 or more 

RETURNS OF HEADS OF HOUSEHOLD 

Total 

Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10,000 or more 

RETURNS OF SURVIVING SPOUSE 

Total 

Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10,000 or more 

NOTE: Detail may not add to total because of rounding 



(1) 



(2) 



(3) 



(-4) 



(5) 



(6) 



(7) 



(8) 



(9) 



67,596,300 

21,211,025 
11,806,326 
23,473,737 
11,105,212 



39,303,938 

4,636,9*1 

5,855,895 

18,485,033 

10,326,069 



2,851,212 

1,466,612 

786,751 
532,802 
65,048 



23,351,400 

14,629,832 

4,541,600 

3,606,331 

573,637 



1,887,912 

396,443 
568,104 
797,909 
125,454 



201,837 

81,197 
53,974 
51,663 
15,003 



70,160,425 

21,599,373 
11,355,234 
23,797,560 
13,407,758 



39,932,116 

4,088,404 

5,201,562 

18,216,685 

12,425,465 



2,882,993 

1,424,496 

762,082 

609,394 

87,022 



25,181,624 

15,595,924 

4,760,040 

4,110,875 

714,786 



1,941,067 

409,783 
571,286 
797,204 
162,793 



222, o22 

81,2o7 
60,2e4 
63,401 
17,690 



2,5&4,125 

388,848 

-451,092 

323,823 

2,302,546 



628,178 

-548,537 

-654.333 

-268,348 

2,099,396 



31,782 

-42,116 
-24,669 
76, 592 
21,974 



1,330,224 

966,092 
218,440 
504,544 
141,149 



53,154 

13,340 

3,182 

-705 

37,339 



20,785 

70 

6,290 

11,738 

2,687 



39,327,031 

18,530,224 
7,911,147 

10,291,736 
2,593,924 



17,048,288 

3,708,094 
3,705,090 
7,337,043 
2,298,061 



2,093,779 

1,268,014 

594,203 

225,056 

6,506 



19,252,554 

13,235,116 

3,369,623 

2,398,984 

248,831 



835,455 

257,166 
223,771 
318,308 

36,209 



96,957 

61,834 

13,460 

12,344 

4,318 



41,225,988 

19,073,222 
7,803,123 

11,104,158 
3,245,485 



17,050,854 

3,224,597 
3,299,136 
7,675,263 
2,851,853 



2,213,937 

1,272,744 
614,042 
316,745 
15,456 



20,963,923 

14,231,428 

3,619,816 

2,786,567 

326,112 



885,572 

281,520 
247,669 
308,334 
48,049 



106,657 

62,934 
22,464 
17,245 
4,014 



1,898,957 

542,998 

-108,024 

812,422 

651,561 



2,566 

-483,497 

-405,954 

338,225 

553,792 



125,203 
4,730 
19,839 
91,689 
8,950 



1,711,369 

996,312 

250,193 

387,583 

77,281 



50,118 

24,354 
23,898 
-9,974 

11,840 



9,701 

1,100 

4,004 

4,901 

-304 



27,871,896 

2,283,428 

3,895,178 

13,182,002 

8,511,288 



21,997,886 

671,083 
2,150,806 
11,147,989 
8,028,008 



738,459 

179,623 
192,547 
307,746 
58,543 



3,985,985 

1,281,854 

1,171,978 

1,207,347 

324,806 



132,441 

344,334 

479,601 

89,246 



103,947 

18,429 
35,514 
39,319 

10,685 



28,560,191 

2,152,411 

3,552,106 

12,693,402 

10,162,272 



22,649,543 

632,088 

1,902,425 

10,541,417 

9,573,613 



645,452 

133,196 
148,041 
292,649 
71,566 



4,103,359 

1,250,150 

1,140,225 

1,324,309 

383,675 



1,048,499 

121,268 
323,616 
488,871 
114,744 



113,341 

15,709 
37,801 
46,156 
13,675 



688,295 

-131,017 

-343,072 

-488,600 

1,650,984 



651,657 

-38,995 

-248,381 

-606,572 

1,545,605 



-93,007 

-46,427 
-44,506 
-15,097 
13,023 



117,374 

-31,704 

-31,753 

116,962 

63,369 



2,877 

-11,173 

-20,718 

9,270 

25,498 



9,394 

-2,720 
2,287 
6,837 
2,990 



cable. In general, these latter individuals had a lower 
average deduction than taxpayers whose principal source 
of income was from a sole proprietorship or partner- 
ship, 

PERSONAL DEDUCTIONS, STANDARD OR ITEMIZED 
Standard Deduction 

Rather than itemize each of his personal deductions 
a taxpayer could elect a "standard" deduction. As 
shown in table 2.4, taxpayers elected to take a standard 
deduction on an additional 1.9 million returns for 1966, 
approximately three-fourths of the 2.6 million increase 
in returns filed. In part, this increase in standard 
deduction returns can be traced to the increase in 
returns filed by single persons. For 1966, single 
persons filing tax returns increased by 1.8 million over 
the previous year, more than twice the increase of the 
other marital status. 

Married persons with incomes of $10,000 or more, 
also contributed to the increase in number of returns 
with standard deduction. However, the increase in 
returns filed jointly with incomes of $10,000 or more 
was largely offset by a decline in returns filing jointly 
with incomes under $10,000. 

Of the two types of standard deductions available, 
nearly 57 percent of the returns were filed by taxpayers 
using the minimum standard deduction. However, tax- 
payers using the 10 percent method accounted for 1.6 



million of the 1.9 million increase in standard deduction 
returns due largely to the increases in the $10,000 
or more income classes mentioned above. Although 
all individuals using the minimum standard deduction 
filed only 346,000 more returns than in the previous 
year, those with incomes under $3,000 filed nearly 
588,000 more returns whereas taxpayers with incomes 
$3,000 or more filed 242,000 less returns. The increase 
in returns with minimum standard deduction filed by 
taxpayers with incomes less than $3,000 reflects the 
basic purpose of this provision of the tax law to furnish 
some tax relief for taxpayers with low income. 



Itemized Deductions 

Although the 688,000 increase in returns filed by 
taxpayers who itemized for 1966 was less than the in- 
crease in returns filed by those who took a standard 
deduction, it represented a sizeable addition over the 
previous year's level. The increase can be attributed, 
for the most part, to the shifts in income experienced 
by married persons filing jointly. Couples filing jointly 
with income of $10,000 or more filed 2.1 million more 
returns than for 1965 and nearly 1.5 million of the 
increase can be traced to taxpayers in this group who 
itemized. 

On the average, itemized deductions claimed per 
return increased from $1,820 for 1965 to $1,911 for 
1966. As shown in chart 2A, approximately 32 percent 
of total itemized deductions represented taxes paid to 



Individual Returns/1966 

State and local governments. Another 27 percent repre- 
sented interest paid, the majority of it for mortgage 
payments on a home. In addition, contributions to 
charitable, religious, educational, and other such organi- 
zations accounted for 17 percent and medical and dental 
expenses for another 14 percent. The remaining 10 
percent covered such other deductions as child care 
expense, educational expense, employee business ex- 
pense, casualty losses, and alimony payments. Included 
in the "other deduction" statistics were small amounts 
of total itemized deductions where schedules for the 
detailed deduction items were not present with the 
return. 



Chart 2Ai 



Average itemized deductions 

and distribution by 
type of deduction 



Average itenxzed 
deductions incieased 




In 1966 deductions weie 
distributed by type, as (ollows- 




Taxes Interest CotUfi- Medical Other 
paid buiions and 

denial 
expense 



State and local taxes 

As well as accounting for 32 percent of total itemized 
deductions, State and local taxes was the most fre- 
quently reported deduction item. Nearly 99 percent of 
the itemized deductions returns filed by individuals 
indicated a taxes paid deduction. Real estate taxes 
represented $7.3 billion or 42 percent of the $17.5 
billion in taxes deducted. As shown in chart 2B, real 
estate taxes were, on the average, the largest single 
tax paid by taxpayers with incomes less than $10,000, 
followed by sales taxes. However, average income and 
personal property taxes deducted rose steeply as income 
rose. As a result. State and local income taxes were 
the largest single tax paid by those with high incomes 
and personal property taxes exceeded the sales tax. 
The gasoline tax deduction, on the average, remained 
relatively stable for all income classes. 

Interest paid 

As shown in table 2.5, interest paid by home owners 
on a mortgage, averaging $551 per return, accounted 
for nearly 55 percent of the $15 billion deducted for 
interest payments in 1966. The average deduction 
varied considerably by income class, ranging from 
$369 for those with incomes less than $5,000 to $812 



Deductions and Exemptions 



49 



Chart 2B 

Average deduction for State and local 
taxes by income classes 



^ 




State and local ^/ 
gasoline taxes 



H 



Under 
SS.OOO 



S5.000 
under 
310,000 



$10,000 
under 
520.000^ 



S20.000 

under 
SSO.OOO 



550.000 

under 
$100,000 



$100,000 
ot more 



Includes >) small riurriie' ol 
gfOSB incone of S20 000 w 



Size of adjusted gross income 

yitaxoble returns with S(ljusie<l 



Table 2.5 —INTEREST DEDUCTION: TOTAL, HOME MORTGAGE, AND OTHER 
BY ADJUSTED GROSS INCOME CUkSSES 

[Taxable and nontaxable returns] 



Type of interest deduction and adjusted gross 
income classes 



Total. 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



HOME lORTOACE 



Total. 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Total 

Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Number of 
returns 



(1) 



22,991,922 

3,190,065 

10,869,004 

5,979,4o8 

2,953,335 



U, 783, 545 
1,324,148 
6,935,134 
4,447,410 
2,076,853 



20,060,788 

2,674,959 
9,636,137 
5,279,561 

2,470,121 



( Thoitamd 
'dolt»r») 



(2) 



14,971,233 

983,438 
5,742,470 
4,388,960 
3,856,365 



3,140,809 
488,410 
3,325,393 
2,&40,231 
1,686,775 



6,830,355 
495,020 
2,417,073 
1,748,660 
2,169,602 



Average 
deduction 



(3) 



651 

308 

528 

734 

1,306 



369 
479 
594 
812 



165 

251 
331 

878 



NOTE: Detail may not add to total because of roundir^. 



50 



Individual Returns/ 1966 • Deductions and Exemptions 



for those with incomes of $15,000 or more. However, 
as shown in basic table 31 of this section nearly one 
of every four returns filed by mortgage payers with 
incomes less than $15,000 had payments of $800 or 
more. 

The remaining 45 percent or $7 billion of interest 
deductions, averaging $340 per return, was for payments 
on bank loans, installment purchases, and other charges 
on personal debts. Interest payments relating to busi- 
ness, royalties, or rental income were deducted by the 
taxpayer directly from these income sources and are 
not reflected in the interest paid statistics. 

Contributions 

Most individuals could deduct up to either 20 or 30 
percent of their adjusted gross income for contributions 
to qualified charitable organizations. (See the "Ex- 
planation of Classification and Terms" for the conditions 
to be met by the small number of taxpayers who are 
allowed unlimited deductions). Whether the 20 percent 
or 30 percent ceiling applied depended upon the type of 
charitable organization. In general, gifts to private 
charitable foundations were subject to the 20 percent 
ceiling while contributions made to most other charitable 
organizations were deductible up to the 30 percent 



ceiling. As shown in basic table 34, taxpayers filing 
approximately 150,000 of the 25,6 million returns with 
contributions could have been affected by either the 20 
percent or 30 percent limitation on their deduction. For 
taxable years prior to 1965, contributions exceeding the 
percentage limitations were lost as deductions. For 
taxable years beginning in 1964, excess contributions to 
those organizations covered by the 30 percent ceiling 
could be carried over for a 5-year period. 

For 1966, individuals deducted over $9,1 billion for 
contributions to charitable, educational, or religious 
organizations, an average of $338 per return filed. 
As shown in table 2,6, approximately $8,3 billion of all 
contributions was made in cash and only $0,8 billion in 
other than cash. The latter deduction included, for the 
most part, the fair market value of donations of property. 
Also included in the 1966 deduction was $76 million 
representing donations carried over from 1964-65 that 
were in excess of the 30 percent ceiling for those years. 

The average contribution deducted by individuals 
varied considerably by income class ranging from $164 
for taxpayers with incomes under $5,000 to over $45,000 
for those with income of $200,000 or more. For tax- 
payers with incomes of $200,000 or more the value of 
property donations exceeded the cash contributions they 
made. 



Table 2. 6— CONTRIBUTION DEDUCTION: TOTAL CONTRIBUTIONS, CASH, OTHER THAN CASH, AND CARRYOVER, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Total contributions 



Number of 
returns 



Amount 

fJhQtiiand 

dolt»rM) 



Number of 
returns 



f Thausar. 
dotlari 



Contributions other than 
cash 



Number of 
returns 



(Thousand 
doUari) 



Contributions carr;.'Over 
from 196A-1965 



Number of 

returns 



Amount 

(Thouamid 
dolUri) 



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



Nontaxable returns. 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



27,005,815 



9,122,491 



26,724,595 



8,286,869 



1,740,347 



759,848 



25,560,720 

3,770,990 
11,855,253 
6,405,954 
1,314,438 
1,454,836 

207,950 

39,485 

9,686 

2,128 

1,445,096 



3,701,140 

617,686 
2,764,863 
2,083,814 

345,405 
1,189,530 

470,631 
263,229 
209,234 
251,697 

421,352 



25,300,260 

3,722,449 
11,721,697 
6,349,744 
1,803,946 
1,445,419 

206,308 
39,061 
9,536 
2,100 

1,424,335 



7,937,547 

601,879 
2,691,629 
2,027,121 

813,784 
1,092,792 

376,098 
161,252 
S5,245 

77,747 

349,322 



1,678,372 

133,845 
635,298 
493,349 
184,860 
174,158 

35,345 
11,070 
3,873 
1,074 

61,975 



693,125 

14,708 
70,383 
57,993 
29,527 
83,689 

81,095 

89,854 

101,497 

164,379 

66,723 



27,773 



21,963 



4,420 
1,556 
3,770 

1,563 
735 
369 

123 

5,310 



(8) 



75,775 



70,468 

3,950 

3,700 

2,094 

13,049 

13,433 

12,123 

12,542 

9,571 

5,307 



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



Table 2.7 —MEDICAL EXPENSE DEDUCTION: GROUP I AND GROUP II DEDUCTIONS 
BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 



Adjusted gross income classes 
and group 



All returns. 



Returns with Group I deduction, 
total 



Under |5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



RetuTM with Group II deduction, 
total 



Under $5,000 

$5,000 under $10,000. . 
$10,000 under $15,000. 
$15,000 or more 



Returns with a deduction for 
dependent parent age 65 or over 



Number of 
returns 



(1) 



17,235,475 



3,105,867 

1,377,276 

1,000,077 

318,552 

409,962 



14,264,759 

2,954,065 
7,168,420 
3,095,182 
1,047,092 

315,417 



Adjusted 
gross 
income 

(ThouMartd 
dollars) 



(2) 



151,795,823 



30,477,527 

4,304,651 
6,999,510 
3,873,769 
15,299,597 



122,702,940 

10,033,477 
53,732,315 
36,915,824 
22,021,324 



4,515,730 



Medical expense deduction 



( Thousand 
doll an) 



Percent 

of 

adjusted 

gross 

income 



(3) 



7,531,445 



749,359 
759,244 
297,244 
584,968 



5,290,629 

1,064,187 

2,421,151 

1,146,807 

658,484 



(4) 



7.8 

17.4 
10.8 
7.7 
3.8 



4.3 

10.6 
4.5 
3.1 

3.0 



Average 

per 
return 



(5) 



770 

544 

759 

933 

1,427 



360 
338 

371 
629 



NOTE: Detail may not add to total due to rounding:. 



Medical and dental expenses 

As shown in table 2,7, individuals who itemized 
claimed, after statutory limitations, almost $7,7 billion 
of deductions for medical and drug expenses in 1966, 
If either a taxpayer or his spouse was 65 or older 
both could claim the full amount of their expenses. The 
expenses for a dependent parent also qualified for 
full deduction. However, if both taxpayers were under 
65 or if the expenses were for a dependent (other than 
a dependent parent over 65), the deduction was computed 
by adding any drug expenses in excess of 1 percent 
of adjusted gross income to other medical expenses 
and then reducing that sum by 3 percent of adjusted 
gross income. 

Expenses for persons in the first group are classi- 
fied as Group I expenses; in the latter group, as Group 
II expenses. Generally, this terminology and that used 
in table 2.7 follow the language of Form 2948 which is 
reproduced in section 8. 



Individual Returns/ 1966 • Deductions and Exemptions 



51 



Taxpayers with Group II expenses filed nearly 14.3 
million of the 17.2 million returns filed by individuals 
claiming a medical deduction. The $5.3 billion of de- 
ductions for these individuals included $904 million of 
drug expenses in excess of 1 percent of adjusted 
gross income. Although taxpayers with Group I ex- 
penses filed only 3.1 million of the medical deduction 
returns, their deduction of $2.4 billion amounted to 
nearly 8 percent of adjusted gross income. In contrast, 
the deduction claimed by taxpayers with Group II ex- 
penses was only slightly more than 4 percent of income. 
Nearly 315,000 returns had a deduction for a dependent 
parent age 65 or over. 

The medical deduction claimed was subject to maxi- 
mum dollar allowances based on the number of exemp- 
tions (other than those for age or blindness). The 
maximum was $5,000 per exemption but not more 
than $10,000 for single persons or married persons 
filing separately and $20,000 for taxpayers filing jointly. 
However, disabled taxpayers age 65 or over were 
each eligible for a maximum deduction of $20,000. 

For 1966, taxpayers deducted an average of $446 
for medical expenses. However, the average deduction 
of $770 for individuals with Group I expenses was 
significantly higher than the average deduction of $371 
for taxpayers with Group II expenses. For taxpayers 
with Group I expenses, the average deduction climbed 
steadily from $544 for those with incomes less than 
$5,000 to $1,427 for those with incomes of $15,000 or 
more. For taxpayers with Group II expenses, however, 
the average deduction differed significantly only for 
taxpayers with incomes of $15,000 or more. 

Child care expenses 

In addition to the deduction allowed for a dependent's 
medical expenses, a limited deduction was allowed for 
expenses for the care of children under 13 years old 
or for any dependent who was mentally or physically 
incapacitated. The deduction was available to any woman, 
widower, or divorced person if such care was for the 
purpose of enabling the taxpayer to be gainfully 
employed. 

A maximum deduction of $600 was allowed for the 
care of one dependent and $900 for two or more. For 
a working wife or a husband with an incapacitated 
wife, the deduction was reduced by any a djusted gross 
income over $6,000. Prior to 1965, the deduction was re- 
duced by any adjusted gross income in excess of $4,500. 

As shown in table 2.8, over 254,000 returns were 
filed by individuals with a deduction for child care. 
The $131 million they claimed averaged $515 per return. 
Over 92 percent of the amount was claimed by tax- 
payers with incomes of less than $10,000. 

Table 2.8 —CHILD CARE AND EDUCATIONAL EXPENSE: NUMBER OF RETURNS 
AND AMOUNT, BY ADJUSTED GROSS INCOME CLASSES 

[Taxatle and nontaxable returns ] 



Adjusted gross income 
classes 



Total 

Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000, 
$15,000 or more 



Child care expense 



number of 
returns 



(1) 



99,451 
135,767 

14,453 



Anount 

(Thouxmd 



(2) 



130,931 



72,641 
7,452 
2,693 



Educational expense 



Number of 
returns 



(3) 



758,692 



100,966 
291,276 

240,887 
125,563 



dottat: 



136,431 



10,082 
54,958 
46,923 
24,468 



Educational expenses 

An employee could deduct educational expenses if 
they were incurred primarily for the purpose of main- 
taining or improving skills required in his employment 
or meeting the express requirements of his employer 
as a condition for retaining his salary and job status. 
As shown in table 2.8, approximately $136 million was 
deducted on nearly 759,000 returns. 

EXEMPTIONS 

In the computation of taxable income, exemptions 
were allowed for taxpayers and their dependents. Addi- 
tional exemptions were allowed taxpayers for age (65 
or over) and blindness. 

A $600 exemption was allowed a taxpayer for each 
child who was either under 19 years of age or a student, 
regardless of the income they earned, 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 taxpayer furnished more than half the 
support. 

A taxpayer was also allowed an exemption for de- 
pendents other than his children, if the dependent had 
less than $600 of gross income and the taxpayer provided 
more than half his support. Table 2.9 shows that a 
total of 195.0 million exemptions were reported on the 
70.2 million returns filed for 1966. Total exemptions 
included 1 10.7 million for taxpayers, 75.8 million for 
their dependents, 8.3 million for age 65 or over, and 
100 thousand for blindness. 

Exemptions for taxpayer and spouse (in general, the 
number of taxpayers) increased by 3.1 million over 
1965. Exemptions for dependents increased by 0.7 
million and for age by 0.4 million. Section 4 presents 
a more detailed discussion for taxpayers with an age 
exemption. 

Basic table 40 presents additional information, not 
previously published, on income and tax classified 
by number of exemptions (other than age or blindness) 
and income class. Number of exemptions other than 
age or blindness is a concept closely related to family 
size. As reflected in table 40, taxpayers claiming only 
one exemption (other than age or blindness), the majority 
of them single persons, had an average tax liability 
of $400 on an average income of $3,112. In contrast, 
taxpayers with six or more exemptions (other than age 
or blindness) had an average tax liability of $822 on 
an average income of $9,490. Almost all of these latter 
taxpayers were married and filing jointly. 

Table 2.9 —NUMBER OF EXEMPTIONS BY TYPE 

[Taxable arid nontaxable returns] 



Type of exemptions 



Total. 



Taxpayer's exemptior.s, total. 

Taxpayer and spouse^ 

Age 65 or over 

Blindness 



Dependent ' s exemptions . 



Number of 
returns 



70,160,425 
6,442,912 

98,531 

31,970,386 



Number of 
exemptions 



194,961,328 



119,136,029 

110,724,725 

8,311,151 

100,153 

75,325,300 



See text for "Description of the Sample and Limilatioris 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. 



52 



Individual Returns/1966 • Deductions and Exemptions 






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Individual Returns/1966 • Deductions and Exemptions 



53 



Table 22. —RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER 
[Taxable and nontaxable n-'iur.-i^) 



Source of income or loss 



All returns 



Amount 



Joint returns of 
husbands and vives 



(Thovmd 
dolUrt) 



Separate returns of 
husbands and wives 



Amount 

(IhovBtnd 
dallmrt) 



Returns of heads of 
household 



Returns of 
surviving spouse 



Amount 

(Ihouaand 



Amount 
(Thoutand 
dolImr») 



Returns of single per- 
sons not head of house* 
hold or surviving spouse 



Amount 

(Thotiumid 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



Adjusted gross income or deficit. 
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 frco sales of depre- 
ciable 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 incoise. 
Net loss... 



Estates and trusts: 

Net income 

Net loss 



•^'■"Ti business corporations: 

Net profit 

Net loss 



Other sources 

Statutory' adj'Jstments. 



28,560,191 
24,996,076 



2,911,377 
511,346 



485,411 
383,536 



947,912 
282,688 



3,736,399 
1,186,742 



154,010 

34,478 
98,344 

4,254,181 

15,947,773 

1,370,752 



2,501,353 
1,553,562 



312,914 
16,373 



343,362 
22,707 



168,985 
61,596 



11,911,533 

2,641,437 



291,424,689 
225,662,203 



20,704,677 
882,805 



1,539,920 
801,686 



9,789,588 
836,385 



8,626,549 
782,849 



157,768 

50,778 
152,682 

12,340,408 

8,784,932 

2,940,306 



3,020,970 
1,221,519 



577, OW 
55,031 



835,067 
26,173 



1,391,989 
241,074 



2,518,395 

2,715,528 



22,649,543 
20,477,878 



2,597,471 
449,912 



419,580 
349,352 



837,363 
247,855 



2,934,782 
949,250 



139,550 

25,552 
88,634 

3,001,828 

12,630,184 

876,216 



1,862,682 
1,379,050 



243,076 
16,855 



225,328 
15,394 



154,599 
58,202 



9,702,142 

2,508,970 



254,867,864 
201,523,878 



19,309,712 
772,238 



1,478,936 
745,016 



9,072,108 
724,426 



7,061,026 
511,392 



145,957 

40,787 
138,766 

8,157,053 

6,271,544 

2,a?2,418 



2,214,938 
1,029,325 



415,167 
45,714 



475,987 
18,123 



1,289,899 
224,154 



2,114,729 
2,466,979 



645,452 
569,433 



48,856 
8,547 



7,459 
4,734 



16,709 
5,982 



33,343 
63,233 



1,007 

1,977 
1,553 

72,625 

251,782 

15,554 



39,573 
26,033 



5,900 
190 



4,273 
233 



2,905 
541 



181,572 
54,879 



4,292,868 
3,352,401 



278,502 
18,685 



19,796 
6,553 



141,179 
36,156 



115,553 
55,295 



1,215 

1,779 
2,205 

285,084 

126,110 

21,150 



55,783 
19,880 



15,717 
780 



16,657 
195 



10,500 
4,379 



41,058 

45,489 



1,048,500 
949,508 



47,721 
8,499 



7,955 
4,057 



12,138 
6,992 



97,386 
28,876 



2,525 

1,432 
552 

138,805 

499,743 

34,352 



59,127 
42,817 



7,013 
174 



13,636 
350 



1,684 
620 



365,902 

54,24C 



7,090,321 
5,597,045 



276,935 

18,457 



21,315 
5,349 



117,665 
14,051 



207,987 
21,805 



2,769 

1,526 
930 

359,526 

272,754 

70,158 



67,393 
31,684 



18,187 
233 



56,461 
1,153 



16,869 
2,668 



113, a;7 

31,785 



113,340 
94,924 



7,353 
1,137 



1,870 
1,792 



1,372 
502 



9,218 
5,447 



6 
517 

20,522 

72,756 

7,356 



7,940 
4,697 



1,529 
1,069 



74S 

215 



45,191 
6,069 



774,958 
559,844 



36,729 
2,940 



3,885 
1,837 



14,229 

1,093 



21,236 
3,661 



590 
47,533 
52,650 

14,233 



13,543 
3,735 



1,937 
21 



9,112 
457 



6,557 
184 



11,446 
3,757 



4,103,357 
2,904,332 



209,977 
43,250 



48,547 
23,601 



79,829 
20,357 



661,670 
138,936 



5,502 
7,088 

1,017,400 

2,493,309 

437,273 



522,041 
200,965 



56,638 
1,148 



98,595 
5,562 



9,051 
2,018 



1,516,826 
217,279 



24,398,680 
14,629,035 



802,799 
70,486 



115,987 
41,931 



444,407 
50,559 



1,220,748 
90,696 



7,537 

6,682 
10,189 

3,491,213 

2,051,873 

762,338 



649,313 
136,693 



126,001 
9,283 



277,851 
5,245 



68,163 
9,690 



338, U7 
167,519 



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. 



54 



Individual Returns/1966 • Deductions and Exemptions 



Table 23. —RETURNS WITH ITEMIZED DEDUCTIONS: ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX AFTER CREDITS, 

BY ADJUSTED GROSS INCOME CLASSES AND BY MARITAL STATUS OF TAXPAYER 



Adjusted groes Income classes 


Nunfcer of 
returns 


Adjusted 
gross 
Income 


Exemptions 

dotlefi) 


Itemized 
deductions 


Taxable 
Income 

(Thouttntt 
dotlarl} 


Income tax 
after 
credits 

(Thou»tnd 
doU*ra) 


Nunfcer of 
returns 


Adjusted 
gross 
income 

(Thouamid 
doll»rmi 


Exenptions 

(Thauatnd 
dollars) 


Itemized 
deductions 

dolUraJ 


Taxable 
income 

ttyllari) 


Income ta>: 

after 

credits 

(ThauMand 
dollsri) 




All returns 


Returns of husbands and wives filing Jointly 




23,560,191 


291,424,689 


58,434,087 


54,556,003 


179,641,411 


37,700,306 


22,549,543 


254,367,864 


52,539,771 


45,206,573 


156,953,792 


32,559,864 






26,792,399 


285,491,865 


54,979,725 


51,244,297 


179,267,972 


37,700,306 


21,577,731 


250,563,168 


49,866,908 


44,027,124 


156,659,264 


32,559,864 




Under $1,000 


7,019 

310,276 

849,270 

1,324,348 

1,702,858 

2,169,546 
2,540,319 
2,737,425 
2,678,602 
2,337,278 

6,551,031 

1,841,679 

1,479,468 

211,210 

40,050 

9,815 

1,535 

620 


6,463 

495,786 

2,171,573 

4,666,505 

7,699,797 

11,966,432 
15,553,854 
20,536,330 
22,737,109 
22,164,072 

73,734,702 
31,323,030 
42,089,240 
13,926,167 
5,277,911 

2,790,222 
1,030,743 
1,320,919 


4,212 

213,000 

820,757 

1,615,070 

2,501,137 

3,815,575 
4,952,132 
5,924,378 
6,056,229 
5,505,210 

15,259,743 

4,225,929 

3,455,688 

499,343 

39,343 

20,927 
3,280 
1,262 


1,602 

155,719 

573,362 

1,160,021 

1,765,835 

2,541,224 
3,420,571 
4,112,765 
4,415,514 
4,205,131 

13,691,002 
5,007,361 
5,185,695 
2,002,319 
383,405 

547,555 
206,660 
267,556 


649 

123,067 

777,446 

1,891,413 

3,431,824 

5,509,635 
3,181,153 
10,499,138 
12,255,368 
12,452,734 

49,733,999 
22,039,754 
32,447,387 
11,424,025 
4,305,173 

2,221,735 
820,803 

1,052,103 


84 

17,163 

110,735 

277,572 

516,304 

346,342 
1,280,690 
1,669,552 
1,987,075 
2; 055; 839 

8,683,549 
4,228,545 
7,779,273 
4,034,370 
1,951,392 

1,152,513 
453,595 
534,503 


14,775 
193,753 
543,231 
933,051 

1,492,231 
1,955,076 
2,332,474 
2,401,565 
2;i55;521 

6,210,575 

1,739,312 

1,363,752 

191,837 

35,348 

3,327 

1,269 

482 


27,130 

522,205 

1,936,630 

4,234,173 

3,243,395 
12,755,099 
17,502,454 
20.390,551 
20,439,595 

74,702,011 
29,576,564 
38,775,022 
12,631,915 
4,644,108 

2,357,756 
350,496 
958,954 


17,729 

277,971 

396,336 

1,759,070 

3,123,024 
4,353,932 
5,476,632 
5,754.739 
5, ■598, 460 

14,879,973 

4,111,705 

3,323,232 

476,953 

33,310 

19,205 
2,977 
1,105 


6,322 

143,903 

510,432 

1,022,210 

1,834,015 
2,672,083 
3,509,972 
3,930,490 
3,860,054 

12,916,537 

4,686,967 

5,593,107 

1,753,027 

746,757 

452,580 

164,089 

174,074 


2,629 

100,327 

529,911 

1,452,890 

3,236,359 

5,724,085 

8,515,800 

10,705,324 

11,281,085 

45,905,543 
20,777,907 
29,858,715 
10,401,949 
3,813,555 

1,895,977 
683,430 
783,776 




$1,000 under $2,000 


357 

13,688 

73,536 

204,318 

468,297 

855,530 

1,315,236 

1,702,798 

1 334 311 




$3,000 under $4,000 




$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 


3,095,903 


$15,000 under $20,000 


$20,000 under $50,000 




$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000.'. 

$500,000 under $1,000,000 

$1,000,000 or loore 


3,635,513 
1,707,295 

978,475 
373,585 
424,104 


Nonta:cable returns, total 


1,767,792 


5,932,326 


3,504,363 


3,321,711 


373,441 


- 


1,071,754 


4,304,698 


2,572,855 


2,179,454 


289,529 


_ 


Under $600 


30,679 
73,651 
441,947 
439,567 
335,291 
189,611 
257,046 


11,583 

51,563 

635,324 

1,091,887 

1,151,613 

847,673 

2,082,653 


40,746 
80,586 
559,409 
750,284 
713,453 
503,351 
851,534 


22,767 
48,682 
406, 325 
563,557 
549,934 
393,255 
1,337,191 


120 

5,530 

38,098 

50,216 

42,304 

237,073 


- 


12,214 
19,641 
113,458 
263,247 
261,468 
164,575 
227,061 


4,194 
16,058 
187,666 
673,921 
900,798 
735,605 
1,780,455 


26,053 
39,917 
214,071 
533,673 
603,233 
449,918 
300,945 


13,721 
20,012 
124,731 
337,723 
383,655 
326,330 
968,232 


135 

4,637 

25,064 

39,796 

219,897 




$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 under $15,000... 


5,704,517 

12,593,402 

6,567,336 

3,594,936 


13,391,231 
95,449,135 
78,928,933 
98,155,X2 


7,812,014 
27,041,501 
15,307,405 

3,323,066 


5,642,059 
19,522,751 
13,339,918 
15,451,270 


5,350,767 
49,018,478 
49,823,312 
74,433,354 


922,454 

7,339,498 

8,533,549 

20,254,796 


2,534,513 

10,541,417 

6,224,463 

3,349,145 


9,244,479 
80,646,379 
74,365,546 
90,111,460 


4,323,026 
24,748,977 
14,924,436 

8,043,332 


2,394,594 
15,443,137 
13,023,052 
13,335,735 


2,155,389 
39,573,717 
46,948,929 
63,280,757 


291,399 
6,175,322 
3,095,903 








Returns of husbands and wives filing separately 


Returns of heads of households 




645,452 


4,292,869 


823,618 


916, 387 


2,574,802 


591,801 


1,048,500 


7,090,322 


1,472,907 


1,553,294 


4,076,570 








Taxable returns, total 


604,591 


4,178,092 


745,925 


850,499 


2,571,653 


591,301 


989,957 


6,930,965 


1,376,642 


1,480,319 


4,074,005 


834,937 


Under $1,000 


42,103 

63,313 
72,775 
65,874 

77,919 
85,017 
62,842 
42,752 
20,704 

45,376 

11,186 

12,531 

1,629 

314 

130 
33 
37 


61,043 

159,459 
256,297 
295,923 

429,123 
553,270 
468,997 
359,923 
195,727 

530,239 
189,974 
348,976 
108,884 
42,653 

39,124 

22,600 

109,825 


29,475 

54,290 
77,136 
74,021 

93,106 
103,615 
97,781 
68,118 

40,634 

68,160 

15,450 

16,474 

1,973 

399 

149 
33 
46 


15,285 

34,683 
57,039 

60,533 

85,933 
105,427 
95,030 
79,176 
41,914 

101,636 

37,742 

57,754 

18,338 

9,737 

9,951 

6,155 

42,096 


16,288 

70,486 
122,072 
161,370 

244,034 
349,229 
275,185 
212,629 
114,179 

360,441 

136,772 

274,738 

88,573 

32,517 

29,024 
16,397 
57,684 


2,316 

10,336 
18,843 
26,055 

40,579 
61,483 
48,813 
39,104 
21,612 

73,508 
32,738 
89,005 
39,832 
15,817 

15,139 

9,705 

44,706 


1 11,815 
69,008 
136,739 
159,250 

154,255 
139,122 
93,374 
60,552 
41,357 

71,972 

19,263 

13,983 

3,353 

647 

194 
35 
12 


19,599 
179,176 
477,523 
753,555 

843,265 
900,937 
599,709 
513,337 
390,214 

843,539 
329,375 
543,300 
219,582 
85,739 

53,167 
23,542 
33,455 


9,967 

75,070 

175,657 

223, 382 

226,625 

196,041 

144,069 

38,603 

59,737 

103,682 
31,069 
30,769 
5,520 
1,060 

317 
56 

18 


6,293 

54,632 

118,503 

181,528 

134,026 
186,828 
143,670 
117,199 
75,328 

167,932 
63,743 
95,740 
41,416 
17,962 

11,701 
4,951 
3,362 


3,439 
49,475 
183,458 
363,746 

432,614 
518,063 
406,971 
307,535 
254,547 

571,975 
235,062 
416,790 
172,646 
67,713 

41,151 
18,635 
30,075 




$1,000 under $2,000 

$2,000 under $3,000 


478 
6 990 


$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 


26,318 
55,756 


$6,000 under $7,000 


85 02^1 


$7,000 under $3,000 


63,574 


$8,000 under $9,000 

$9,000 under $10,000 

$10,000 ur.der $15,000 


53,160 
45,505 

103 109 


$15,000 under $20,000 


50,54"^ 


$20,000 under $50,000 




$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 


53,097 
32,85; 

22,128 
10,279 
16,937 






Nontaxable returns, total 


40,850 


114,779 


77,693 


55,839 


3,135 


_ 


58,543 


159,356 


96,265 


82,974 


2,569 


_ 


Under $600 


4,278 

13,316 

8,523 

5,049 
3,594 


3,362 

28,294 

24,924 

26,593 
31,606 


2,887 
21,258 

17,087 

20,853 
15,608 


2,502 

15,287 

. 12,353 

3,487 
15,760 


170 
697 

2,269 


- 


> 17,635 

22,759 

12,499 

5,113 

481 


26,433 

57,437 
42,943 
23,067 

9,371 


19,763 

35,251 

25,825 

14,583 

742 


13,435 

28,220 

21,877 

10,720 

8,722 


923 
1,646 




$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 


281,237 
292,649 
45,532 
25,034 


855,900 

2,034,978 

532,492 

369,499 


297,057 

423,422 

68,320 

34,819 


207,667 
416,944 
103,270 
138,506 


371,032 

1,195,542 

360,966 

647,212 


57,555 

211,595 

73,503 

249,042 


444,885 

488,871 

72,122 

42,622 


1,595,139 

3,349,206 

850,310 

1,295,667 


579,599 

715,317 

108,923 

69,068 


435,213 
712,953 
169,521 
245,602 


601,039 

1,920,930 

572,227 

982,374 


90,042 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000... 
Returns $15,000 or more 


321,112 
108,109 
315,723 









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



Individual Returns/1966 • Deductions and Exemptions 



55 



Table 23.— RETURNS WITH ITEMIZED DEDUCTIONS: ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX AFTER CREDITS, 
BY ADJUSTED GROSS INCOME CLASSES AND BY MARITAL STATUS OF TAXPAYER— Continued 



Adjusted gross incotne classes 


Nunijer of 
returns 


Adjusted 
gross 
income 

(Ihouwmtd 
doll»r») 


£xenf>tions 
dallmra) 


Itemized 
deductions 

rDiouind 


Taxable 

income 

(ThwiMmtd 


Income tax 
after 
credits 

( nwuBMd 

dallmra) 


Number of 
returns 


Adjusted 
gross 
Income 

(Thoummnd 
dbiiaral 


Exenptions 

f TTiouawtd 


Itemized 
deductions 

( Thousand 


Taxable 
Income 

( Thouitnd 
dollttri) 


Income tax 
after 
credits 

fT>i(Hja«id 
dolUra) 




Returns of surviving spouse 


Returns of single persons not heads of household or surviving spouse 


Grand total 


113,340 


774,958 


190,371 


172,936 


421,436 


81,292 


4,103,353 


24,398,680 


3,457,422 


5,706,814 


15,609,809 


3,632,366 


Taxable returns, total 


98,684 


7M,402 


161,327 


148,786 


420,290 


81,292 


3,521,387 


23,089,244 


2,328,925 


4,727,572 


15,532,750 


3,632,366 




8,689 

17,146 
13,236 

8,427 
12,765 
7,920 

16,842 

8,230 

2,515 

2,444 

314 

81 

21 

2 

2 


21,232 

60,923 
59,232 

46,792 
82,857 
58,676 

147,809 

98,429 
43,180 
70,065 
20,259 
10,774 

6,917 
1,093 
2,164 


10,908 

24,666 
22,139 

12,760 
21,935 
12,272 

31,039 

15,265 

5,071 

4,487 

537 

148 

45 
3 
2 


6,267 

14,967 
13,759 

10,256 
16,344 
11,969 

32,517 

19,571 
7,395 
8,851 
2,462 
2,152 

1,391 
125 
760 


4,058 

21,290 
23,334 

23,776 
44,573 
34,435 

84,254 

63,592 
30,714 
56,727 
17,209 
8,475 

5,431 
965 

1,402 


568 

3,079 
3,394 

3,474 
6,792 
5,448 

13,733 

11,043 
5,356 

13,726 
6,039 
3,775 

2,904 
534 
372 


, 246,592 

511,513 
554,456 
521,438 

436,703 
348,339 
240,815 
162,002 
114,434 

214,777 

69,398 

81,708 

14,077 

3,660 

1,143 
195 
87 


391,375 

1,292,948 
1,934,932 
2,341,8U 

2,398,357 
2,256,700 
1,806,495 
1,374,863 
1,038,163 

2,555,385 

1,183,438 

2,351,878 

945,523 

493,637 

323,247 
132,911 
216,523 


163,355 

404,213 
441,224 
422,525 

350,060 
271,609 
193,574 
132,393 
98,717 

187,664 

62,625 

80,726 

14,805 

3,927 

1,211 
206 
91 


127,975 

334,320 
459,075 
483,805 

475,994 
439,889 
346,125 
268,974 
214,493 

485,275 
211,515 
430,234 
137,075 
106,797 

71,932 
31,329 
47,265 


100,545 

553,915 

1,034,633 
1,430,485 

1,572,802 

1,545,203 

1,266,796 

973,496 

774,954 

1,882,448 
909,300 

1,340,916 
743,648 
332,913 

250,103 
101,376 
169,167 


13,989 


il 000 under $2,000 


JaloOO under $3,000 

j3,000 under $4,000 


79,265 
155,391 
227,232 




265,042 




271,753 


$7 GOO under $3,000 


231,431 




132,877 


$9 000 under $10,000 


149,814 


$10 000 under $15,000 


394,981 




223,365 


$20 000 under $50,000 


600,334 


$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or niDre 


334,339 

201,150 

142,922 
59,492 
97,384 


Nontaxable returns, total 


14,656 


44,556 


29,042 


24,152 


1,143 


- 


581,970 


1,309,436 


628,497 


979,244 


77,060 


- 


Under $600 


7,020 
7,636 


14,238 
30,318 


13,116 
15,926 


6,844 
17,308 


1,143 


- 


16,728 
49,231 
286,317 
139,769 
52,567 
11,764 
25,594 


6,740 
41,643 
439,225 
333,785 
176,790 
52,599 
258,654 


13,405 
36,999 
299,644 
164,714 
61,097 
18,687 
33,951 


8,342 
25,668 
250,142 
188,383 
121,799 
42,383 
342,527 


120 
5,325 
32,190 
24,804 
2,503 
12,113 


- 




- 




- 


$2 000 under $3,000 


- 




- 




- 


$5,000 or core 


- 




53,509 

46,156 

8,230 

5,395 


133,362 
337,544 
98,429 
155,623 


86,469 
78,246 
15,265 

10,391 


57,193 
71,367 
19,571 
24,305 


48,682 
187,931 

63,592 
121,231 


7,041 
29,446 
11,048 
33,754 


2,390,374 

1,324,309 

216,935 

171,740 


7,012,401 
9,031,029 
2,582,157 
5,723,093 


2,025,863 

1,075,639 

190,454 

165,456 


2,047,392 

1,973,306 

519,494 

1,166,622 


3,134,574 
6,140,353 
1,383,093 
4,401,779 


475,927 


Returns $5,000 under $10,000.... 
Returns $10,000 under $15,000... 
Returns $15,000 or sere 


1,100,921 

394,981 

1,660,536 



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. 



56 



Individual Returns/1966 • Deductions and Exemptions 



Table 24.— RETURNS WITH ITEMIZED DEDUCTIONS: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, 
BY ADJUSTED GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 



Mjusted gross income classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

(Thouamtd 
dolUra) 



Salaries and wages 
(gross) 



Number of 
returns 



Amount 
(Thouimtd 



Business or profession 



Net profit 



Number of 
returns 



(Thouamtd 
dott*ri) 



Number 

of 
returns 



!2_ 



Net profit^ 



Number of 
returns 



(Thouimtd 
dolimrmj 



Number of 
returns 



f Thouaand 
doll mra) 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total 

Taxable returns, total 

Under »1,000 

11,000 under |2,CX)0 

♦2,000 under »3,000 

13,000 under »4,000 

1^,000 under 15,000 

♦5, 000 under »6, 000 

$6, 000 under 17, 000 

$7,000 under «8,000 

♦ 8, 000 under »9, 000 

J9,000 under 110,000 

110,000 under |15,000 

115,000 under »2O,0OO 

J20,000 under 450,000 

»50,000 under »100,000 

jlOO, 000 under »200, 000 ... . 

»200,000 under »500,000 

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

Nontaxable returns, total 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15, 000 or more 



28, 560, 191 



97,473,479 



24,996,076 



225,662,202 



20,704,677 



882, 806 



1,639,920 



801,686 



26,792,399 



91, 632, 875 



265,491,865 



24,165,535 



19,957,769 



437,372 



669, 291 



408, 781 



1,466,509 



334,550 



^33,998 



7,019 

310,276 

849, 270 

1,324,348 

1,702,858 

2, 169, 546 
2,540,319 
2,737,425 
2, 678, 602 
2, 337, 278 

6,551,081 

1,841,679 

1,479,468 

211, 210 

40,050 

9,815 

1,535 
620 



7,019 

363,333 

1, 367, 945 

2, 691, 783 

4, 168, 562 

6,359,292 
8,253,553 
9, 873, 963 
10,U0,382 
9, 177, 017 

25,432,905 

7,043,216 

5,759,480 

833,071 

M8,906 

34, 878 
5,467 
2,103 



6,463 

496,786 

2,171,573 

4,666,505 

7, 699, 797 

11,966,432 
16,553,864 
20,536,330 
22, 737, 109 
22, 164, 072 

78, 734, 702 
31, 323, 030 
42,089,240 
13,926,167 
5, 277, 911 

2, 790, 222 
1,030,743 
1,320,919 



(•) 

221,295 

637,326 

1,078,072 

1,430,209 

1, 934, 249 
2, 349, 395 
2,592,738 
2,547,963 
2,218,753 

6,205,683 

1,647,229 

1,119,496 

1A2, 676 

27, 088 

6,434 
998 

417 



(•) 

333,381 
1,493,291 
3,494,718 
6,053,947 

10, 149, 538 
U, 730, 297 
18, 800, 929 
20,994,685 
20, 305, 318 

71, 217, 700 

25,308,535 

22,985,818 

5, 176, 841 

1,459,239 

445,112 
81, 719 
36,895 



(•) 

28, 729 
75, 921 
UO, 874 
186, 674 

204,319 
216,912 
213,546 
199,496 
175, 781 

533, 9U 

236, 169 

352, 716 

51,463 

6,873 

1,215 
187 
56 



(•) 

37, 259 
129, 194 
331,345 
520,457 

650,398 
726, 730 
760, 865 
765, 747 
727, 911 

3, 129, 673 
2,342,020 
7, 041, 922 
2,221,460 
440, 207 

99,606 
19, 916 
12,125 



(•) 

2,725 
10,035 
19, 219 
32,364 

40, 173 
40, 519 
45, 050 
42, 775 
36, 628 

90, 171 

33, 329 

33,932 

6,963 

2,157 

866 
173 



(•) 

3,102 

7,442 

18, 509 

34,706 

46, 861 

40. 174 
39, lAt. 
36,904 
35,815 

99. 175 
51,891 

112, 973 
58,487 

36,023 

27, 693 
8,155 
12, 232 



(•) 

7,525 
23,530 
34,170 
41, 877 

37,499 
42,479 
38,130 
27, U6 
27,833 

65,943 

26,360 

29, 881 

5,024 

937 

204 

27 
15 



(•) 
7,027 
34,287 
54,087 
80,927 

82,224 
98,540 
89, Oil 
70,036 
88,307 

263,057 
185,988 
315,444 
74, 656 
17,488 

4,442 

620 
172 



2,809 
9,632 
17, 512 
27,542 

34,163 
36,381 
30, 809 
29,549 
20, 569 

60, 427 

23,092 

30,436 

8,156 

2,299 

888 
199 

87 



2,022 
10, 316 
15,114 
33,622 

31,923 
42,984 
34,809 
33,822 
22, 974 

78, 528 
55,809 
129, 828 
70,468 
36, 019 

24,439 

7,774 
3,547 



1, 767, 792 



5, 840, 605 



5,932,826 



830, 539 



2,589,845 



285,326 



746,908 



73,975 



213, 516 



76, 631 



173,409 



48,985 



167,689 



30,679 
73,651 
441,947 
439, 567 
335, 291 
189,611 
257, 046 



67, 910 

134,310 

932, 349 

1, 250,474 

1,189,088 

847, 251 

1, 419, 223 



11,588 

61,568 

585, 824 

1,091,887 

1,151,613 

847, 678 

2,082,668 



11, 403 
34,858 
164,138 
188, 574 
167, 177 
103,591 
160, 698 



12,395 
37,637 
231, 978 
373,823 
453, 865 
427, 387 
1, 052, 750 



4,949 
8,351 
58,754 
62,028 
55,096 
40,049 
56, 089 



7,013 
6,331 
58,901 
108, 209 
128,651 
123,504 
304,299 



3,517 
4,681 
11,404 
15,452 
11,504 
11,359 
15,958 



10, 625 
6,496 
18, 412 
20,713 
21,491 
40,813 
94,966 



(■) 

2,860 
16,244 
17,671 
14,994 

9,432 
13,825 



(•) 

1,679 
16, 755 
27. 624 
30,452 
27, 276 
69,146 



2,408 
2,609 
9,281 

10, 936 
7,676 
6,070 

10, 005 



16,545 
12, 491 
11,339 
30,905 
15,930 
13.819 
66,658 



5,704,517 
12,693,402 
6,567,336 
3,594,936 



13,020,024 
45,059,335 
25,512,344 
13, 871, 775 



18,891,281 
95,449,135 
78,928,933 
98, 155, 342 



4,042,259 
11,789,957 
6,2U,052 
2, 949, 808 



12,916,765 
85,852,476 
71,291,808 
55, 601, 152 



662,641 

1,058,988 

538,288 

651,461 



1,461,797 
3,848,241 
3,170,757 
12,223,882 



122, 560 
218,794 
91,425 

78, 567 



182,312 
240, 229 
115, 166 
345,099 



170, 109 
185, 128 
67,148 
63,027 



280, 788 
480, 018 
272, 097 

607, 017 



96, 476 
160, 032 
60, 979 
56,049 



152, 104 
195,610 
82,965 
361,007 



Partnership 



Adjusted gross income classes 



Net profit 



Number of 
returns 



Amount 

(Thoutmd 



Number of 
returns 



(IhouMtnd 
dolUra) 



Sales of capital assets 



Net gain 



Number of 

returns 



(Thoumwid 
doiimra) 



Number of 
returns 



(Thouatnd 
doUmrm) 



Ordinary gain 

from sales of 

depreciable 

property 



Number 

of 

returns 



(Thouimd 
doll«rM) 



Sales of property other than 
capital aasets 



Net gain 



Number 
of 

returns 



(ThoamMid 
dolly) 



Number 
of 

returns 



Amount 

(Thouumtd 
dot I art) 



(lA) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(24) 



(25) 



(26) 



(271 



Grand total 

Taxable returns, total 

aider $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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



1, 186, 742 



157, 759 



34,478 



50, 778 



98,345 



152,682' 



9,607,144 



256, 5U 



3,425,513 



728, 219 



134,478 



135,408 



30,274 



42, 720 



2,742 
10, 566 
21, 962 
31,525 

41,304 
45,271 
50, 526 
46,565 
45,289 

173, 149 
108, 177 
236,962 
60, 477 
12,069 

2,772 
370 

134 



3,803 
15,695 
51,881 
94,083 

147,547 
162, 538 
167,445 
197, 264 
218, 719 

958,715 

886,781 

3, 766, 412 

1, 918, 591 

664,986 

258, 879 
65, 771 
26,034 



3,543 
6,551 

9,410 
9,460 
17,653 
U,740 
11, 299 

57,184 
33,342 
64,737 
19, 256 
4,998 

1,721 
372 
165 



1,692 

9,961 
8,258 

11, 780 
5,449 
19, 317 
31, 939 
24,956 

65, 180 
46, 898 
171, 330 
104, 989 
55,235 

42, 915 

15, 012 
19, 558 



(•) 

22, 176 
73,953 
110,436 
166, 675 

183,693 
195,616 
193,534 
216,894 
2U, 257 

832, 209 
447, 525 
509, 571 
120, 357 
27,719 

7,820 
1,311 

554 



8,228 

28,144 

62, 285 

115,651 

114,350 
129,063 
141, 786 
134,445 
158,301 

713,403 

594,325 

1,834,927 

1, 175, 749 

895, 069 

861,831 
452,844 
741, 314 



(«) 

7,018 
13,821 
29, 017 
48,777 

42,099 
64, 050 
69, 527 
79, 539 
62,270 

260, 238 
152, 230 
224, 942 
46,651 
7,541 

1,329 
155 

50 



(•) 
4,948 
8,582 
18, 288 
32,855 

28,617 
44,023 
43,548 
48, 575 
37, 217 

153,427 
98, 680 

153, 103 
38,370 
6,543 

1,181 
152 
47 



(•) 
3,410 
3,416 

7,022 

8,029 
7,423 
7,675 
9,129 
5,553 

29, 712 

15,604 

27, 293 

5,850 

1,466 

450 
89 



(•) 
1,334 
1,814 
4,050 

4,160 
5,099 
4,997 
8,102 
5,125 

25,327 
16, 238 
38,361 
11, 935 
4,801 

2,141 
543 

805 



5,3U 

2,006 

2,810 

3,913 

6,983 
3,115 
4,585 
1,129 
,279 

111 
19 

9 



3,835 

1,300 

1,098 

1,006 

9,454 
4,751 
13,612 
4,918 
1,665 

700 
171 
210 



4,514 

3,415 
8,426 
8,525 
3,361 
3,217 

17,952 
9,191 

13,551 
3,855 
1,208 

470 
81 
42 



2,309 

2,456 
7,605 
6,548 
4,751 
2,794 

20, 089 
16,833 
22, 582 
13,205 
5,334 

3,289 
650 
674 



182,446 



26, 175 



200, 915 



310,1 



454,795 



54,533 



22,361 



4,205 



10, 035 

10, 5X 
9,230 
8,830 

19,425 



13,191 

16,065 
21,040 
37, 593 
94, 557 



3,879 

4,312 

5,015 

2,207 

10, 752 



■ 16, 785 

5,430 
10,705 
21, 922 
146,072 



4,184 
5,420 
65,589 
73,738 
63, 679 
38, 599 
58,577 



11,200 
19,544 
25, 388 
58,554 
48,442 
60, 979 
239, 579 



3,043 

13,538 
17, 179 
16,785 
8,874 
17, 867 



1,561 

8,038 
11,841 
12, 162 

6,429 

14,502 



2,208 

4,513 
3,811 
3,611 
5,389 



2,784 

3,293 
2,027 
5,389 



5,718 

2,140 
3,950 



5,178 
5.110 



105,423 
244,944 
175, 056 
422,490 



254,351 

951,300 

971,965 

7, 6U, 971 



27, 579 

70,184 

58,243 

126, 682 



74,755 
154, 522 

91,448 
515, 660 



626,752 
1,051,116 

838,480 
1,220,051 



439,565 

769,342 

759, 540 

5,658,102 



158,253 
330, 958 
262, 529 
435, 002 



104, 856 
212,794 
155,265 
309,924 



29, 193 
42, 527 
30,564 
51, 726 



21,267 
31, 863 
27, 353 
77, 286 



10, 837 
7,324 
7,033 
9,284 



12, 080 
2,394 
9,457 

26,847 



20, 998 
30,457 
18,253 
28, 637 



40,754 
26,423 
20,962 
64,513 



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 Returns/1966 • Deductions and Exemptions 



57 



Table 24.— RETURNS WITH 


ITEMIZED DEDUCTIONS 


: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 
BY ADJUSTED GROSS INCOME CLASSES— Continued 








Dividends in adjusted 
gross income 


Interest received 


Pensions and annuities 
(Taxable portion) 


Rents 


Royalties 


Adjusted gross income classes 


Net income 


Net loss 


Net Income. 


Net loss 


Nunfcer of 
returns 


Amount 

dbi/arsj 


Nunber of 
returns 


Amount 

cfa/Jara; 


Number of 
returns 


Amount 
dott»r»l 


Number of 
returns 


Amount 

fThouaand 
dbi/araj 


Number of 
returns 


Amount 
(Thoittm^d 
datUrt) 


Number 

of 

returns 


Amount 

dBiiara) 


Number 

of 

returns 


Amount 

f 7}Muaand 
*«.raj 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(4U 


Orare) total 


4.254,181 


12,340,408 


15,947,774 


8,784,932 


1,370,752 


2,940,305 


2, 501, 362 


3, 020, 969 


1,653,561 


1,221,519 


312.913 


577,010 


18,374 


51., 031 


Taxable returns, total 


3,849,680 


11,772,594 


14,792,619 


7,836,479 


1,038,379 


2,375,082 


2,145,472 


2,652,850 


1,524,511 


1,101,310 


274,969 


531,261 


17,081 


50, 283 




(•) 

29,042 
105,256 
130,038 
203,856 

181, 522 
211,650 
200,545 
207,996 
202,228 

825,070 
525, 297 
806, 4«5 
172,379 
36,607 

9,330 

1,477 

601 


(•) 

20,607 
74,425 
105,399 
178,607 

193,364 
222,304 
193, 190 
285,658 
287,819 

945,955 

896,494 

3,178,746 

2,121,632 

1,324,843 

932, 251 
357,079 
454,185 


(•) 

142,390 

414,084 

600,353 

800,078 

946,269 

1, 146, 242 

1,189,366 

1, 295, 978 

1,232,491 

4,037,702 

1,435,378 

1,302,209 

197,279 

37,849 

9,267 

1,469 

600 


(*) 

57,418 
2U,980 
302,211 
411, 567 

422,731 
398,032 
371,057 
376,307 
369,471 

1,364,119 
828,279 

1,730,956 
598,912 
220, 100 

104,566 
32,709 
32,574 


19,248 
88,129 
120,815 
129,639 

110, 878 
96,093 
64,425 
58,957 
62, 818 

136,774 
57,719 
73,481 
U,207 
3,840 

1,111 
172 
73 


20,512 
119, 946 
216, 592 
274, 7U 

238, 173 

222, 296 

138,979 

122, 105 

155,547 

348,969 

162, 257 

250,008 

67, 182 

25,975 

8,954 

1,908 

965 


(•) 

26,604 

76, 190 
124, 561 
160,837 
164,709 
161,453 
184, 579 
169,649 
143,973 
457,924 
178, 507 
237,240 

46,012 
9,185 

2,113 
356 
176 


(■) 

U,336 

55, 263 

93,925 

117,279 

160,095 
122,749 
139,081 
107,971 
79,874 

446,554 
282,713 
680, 816 
250,735 
73,926 

20, 595 
4,089 
2,697 


(■) 

13,870 
26,003 
67, 988 
82,844 

105,754 
135,875 
133,997 
165, 114 
125,428 
389, 566 
127,047 
121, 413 
21,094 
4,572 

1,375 
262 
106 


(•) 
7,075 
10,245 
28, 392 
36, 524 

54,818 
86, 252 
68,056 
106,855 
72, 301 
244,399 
101,492 
180, 351 
60,489 
23, 232 

13,025 
4,956 
2,031 


10, 027 

13,036 
U,640 

17,843 
16,948 
12,487 
18,484 
U,893 

47,898 
32,227 
55,253 
15,032 
4,410 

1,409 
252 

125 


5,510 

14,143 
9,181 

U,48e 
17, 163 
18,795 
10, 796 
7,133 

54,184 
45,971 
143,840 
84,032 
48,843 

34,463 
12,232 
10,487 


2,942 

1 3,923 

1,862 

5,U1 

2,061 

770 

301 
60 
21 




»1,000 under »2,000 

♦2,000 under »3,000 

»3,000 under »4,000 

14,000 under »5,000 

♦5,000 under J6,0OO 

♦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 ♦200,000. . . . 

♦200,000 under ♦500,000.... 
♦500,000 under ^1,000,000.. 
♦1,000,000 or more 


1,762 

3,766 

1,811 
15,308 
11,738 

6,756 

6,437 

1,869 

836 






Nontajcable returns, total .... 


401,501 


567, 31A 


1,155,157 


948,457 


332, 373 


565, 227 


355, 891 


368,119 


129, 050 


120, 209 


37,944 


45,743 


(•) 


(•) 


Under ^600 


6,689 
9,024 
105,916 
106,517 
82,637 
32, 743 
60,975 


5,094 
2,527 
54,102 
85,063 
81,655 
31, 967 
307,406 


16,841 
44,573 
314,400 
315,469 
229,700 
97,322 
136,852 


6,621 
17, 176 
203, 541 
256,054 
196,594 
94, 850 
173, 621 


9,024 
78,549 
101, 275 
81,711 
33,787 
28, 027 


6,542 
77,468 
Ul,656 
174,224 
80,928 
84,409 


7,722 
20, 156 
90,739 
98,686 
73, 510 
30, 317 
34,761 


3,721 
3,256 
58,971 
97,979 
91, 589 
36,788 
70,815 


3,330 
10, 159 
26, 595 
26,714 
22,164 
16, 766 
23,322 


3,297 
5,290 
11,336 
20, 100 
13,950 
17, 029 
49,207 


8,005 

10, 229 
5,816 
3,064 

10,330 


3,023 

3,516 
3,327 
7,321 
28, 561 


(•) ' 
(•) ' 


_ 


♦60O under ♦! 000 


_ 


♦1,000 under ^2,000 

♦2,000 under ^3,000 

♦3,000 under ^4,000 

♦4,000 under ^5,000 


(•) 
(•) 








812, 019 
1,051,827 

831,703 
1,558,632 


639,482 
1,284,697 

974, 397 
9,441,832 


2,978,825 
5, 928, 019 
4,048,683 
2,992,247 


1,761,400 
2,042,592 
1,383,170 
3,597,770 


662, 177 
419,306 
138,028 
151,241 


1, 112, 580 
955,677 
353, 328 
518, 720 


710, 726 
853,617 
461,488 
475, 531 


578, 259 

659, 874 

456,955 

1,325,881 


297,636 
686,842 
391,376 

277,707 


153, 556 
419,306 
254,238 
394,419 


64,817 
39,384 
48,953 
109, 759 


46,021 

84,679 

55,290 

391, 020 


(•) 
2,842 
3,773 
10,355 


(•) 


Returns ♦S.OOO under ^10,000. 
Returns J10,000 under ♦IS, 000 
Returns ilS.OOO or more 


571 
3,705 
50,437 




Estates and trusts 


Small business corporations 


Other 
sources 


Sick pay exclusion 


Kbving expense 




Net income 


Net loss 


Net profit 


Net loss 


deduction 


Adjusted gross income classes 


Nunfcer of 
returns 


Amount 

C7houa«nd 
do/JaraJ 


Number of 
returns 


Amount 


Nunber of 
returns 


Amount 

f TTiouaand 
dolUrmi 


Number of 
returns 


Amount 

(Thoummid 
dolltrm) 


{Thoummd 
dolimra) 


Number of 
returns 


Amount 

dotlmraf 


Number of 
returns 


Amount 

(Thoummd 
dotUrt) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Grand total 


343,362 


836,068 


22,708 


26,173 


168,985 


1,391,989 


61, 596 


241, 075 


2,618,396 


457,735 


231,315 


266,540 


91,063 


liable returns, total 


313,061 


782, 241 


20,483 


22,375 


161,462 


1,370,771 


55, 279 


201, 049 


2,460,488 


440, 227 


259,439 


261,666 


38,879 




! 7,853 

10, 360 
17,904 

7,420 
1A,706 
16,293 
20,052 
12,634 

55, 7U 
42,312 
77,042 
21, 771 
6,441 

2,075 
327 

157 


5,195 

13,908 
12,574 

5,741 
18,964 
24,891 
19, 072 
16,279 

80,734 
82, 267 
254, 594 
120,319 
60, 167 

43,140 
13,503 
10, 893 


(•) 

. 6.016 

3,966 
2,107 
4,936 
1,755 
506 

158 
26 
16 


(•) 

2,203 

2,881 
1,307 
5,350 
3,890 
1,931 

1,224 
193 

198 


4,612 

2,813 

\ 6,016 

6,818 
. 6,617 

30,405 
26,092 
57, 563 
16, 273 
3,448 

686 
83 
36 


7,267 

2,928 

4,069 

4,260 
10,413 

80,497 
95,392 
500,008 
361, 840 
168,487 

78,803 
23,338 
33,464 


6,117 

3,209 
4,011 

11, 802 
5,834 

13,910 
4,156 
1,210 

467 
105 
46 


10,313 

21,819 

5,201 
6,105 

24,549 
15,290 
57,910 
25,900 
U,001 

10,349 
5,185 
4,422 


114 

29,332 

r 60,305 

1 82,738 

< 85, 737 

1 129, 111 

112,498 
113,992 
139,820 
120,601 

494,389 
254, 566 
547,549 
180, 399 
69, 529 

29,259 
7,753 
2,246 


{•) 
9,925 
13,634 
29,976 

35,496 
46, 156 
35,023 
43,599 
36, 231 

133,796 

36,030 

17,246 

1,629 

390 

79 
12 
3 


(•) 
8,039 
9,337 
21,903 

20,180 
30,335 
20,337 
27,593 
14,525 

69,447 

20,256 

14,466 

1,799 

450 

100 
21 

4 


8,422 

8,723 
16,175 

23, 674 
27, 404 
36, 153 
27,024 
21,054 

53, 776 

13,543 

10,244 

397 

53 

10 
4 


_ 


♦1,000 under ^2,000 

♦2,000 under ♦S.OOO 

♦3,000 unier ^4,000 

♦4,000 under ^5,000 

♦ 5, 000 uixJer ♦&, 000 

♦6,000 under ♦7,0«) 

$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 ♦SO.OOO 

♦50,000 under ♦lOO.OOO 

♦100, 000 under $200, 000 

♦200, 000 under ♦SOO, 000 

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


1,084 

2,603 
5,523 

6,385 
7,171 
8,502 
5,960 
6,606 

26, 243 

9,997 

8,309 

413 

67 

13 
3 


Nontaxable returns, total 


30,302 


53,827 


(•) 


(*) 


7,521 


21,219 


6,317 


40,026 


157,910 


17, 507 


21,880 


4,876 


2,185 


Ifcder $600 


3,410 

7,119 
6,149 
5,464 
8,160 


2,119 

11, 832 

■ 4,306 

7,177 

.28,393 


].., 


(•) 


(•) 
1 5,012 
L 2. IM 


(•) 
9,319 

11,479 


1 6.317 


40,026 


3,066 
^3,989 
/ 30,750 
\ 29,227 
( 23,558 
J 25,638 
I 49, 510 


6,863 

4,512 
6,127 


. 11,187 

5,593 

5,100 


- 

4,112 
764 


_ 


♦600 under ♦I, 000 


. 


♦1,000 under ^2,000 

♦2,000 under ^3,000 

♦3,000 under $4,000 

♦4,000 under ^5,000 


1,898 

287 








58,258 

76,72^ 

57, 169 

151, 209 


57, Ul 
98, 268 
83,416 
597, 273 


(•) 

(•) 
3,966 
9,518 


(•) 
■ (♦) 
2,881 
14,810 


10,027 
23,067 
31,341 

104,550 


17, 007 

25,984 

84,291 

1,264,707 


2,207 
20, 557 
12,454 
26,378 


13,612 

52,964 

30,212 

144,287 


366, 676 


67,524 


58,158 


37,431 


11, 108 


Returns ^5,000 UHler ♦10,000. 
Returns ♦lO, 000 under ♦IS, OOO 
Returns ^15,000 or more 


. . 656,632 

499,141 

1, 095, 897 


200,916 

133,796 

55,499 


116,538 
69,447 

37, 172 


140,921 
53, 876 
29,312 




34,850 
26, 277 

18,828 



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. 



313-472 O - ( 



58 



Individual Returns/1966 • Deductions and Exemptions 



Table 24.— RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross Income classes 



Employee business 
expenses 



Nxunber of 
returns 



r Thousand 
dollmra) 



Suif -employed pension 
deduction 



Number of 
returns 



(Thoutmnd 
dollmra) 



Ileinlzed deductions 



(Thou land 
doltmrM) 



Exemptions 



Number of 

returns with 

no taxable 

income 



Taxable income 



Number of 
returns 



C Thousand 
doll arm) 



Income tax 
before 
credits 

( Thoi^9m^d 
dot 1 art) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



Grand total 

Taxable returns, total 

Itoder 11,000 

»1,000 under ^2,000 

i2, 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 $200,000 

$200, 000 under $500,000 

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

Nontaxable returns, total 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



2,183,754 



52,495 



39,804 



54,566,008 



58,484,087 



27, 097, 913 



179,641,411 



2,124,351 



2,194,366 



50, 790 



26,792,399 



51,244,297 



54,979,725 



26,792,399 



179,267,972 



38, U63, 864 



8,522 
25,249 
63,801 
66,166 

U3,018 
183, 135 
196,549 
218, 883 
199, 282 

622,021 

202, 103 

160, 274 

12,843 

1,984 

426 

71 



17, 565 
18,982 
58,483 
85, 193 

135,607 
145,197 
172,355 
197, 291 
162, 715 

607, 970 
240, 743 
292,475 
44,347 
10,581 

3,719 

462 
681 



5,216 



8,487 

4,724 

20, 223 

7,491 

925 

101 
11 



3,989 

2,566 
19, 153 
8,937 
1,181 

121 
14 
10 



7,019 

310,276 

849, 270 

1,324,348 

1,702,858 

2, 169, 546 
2,540,319 
2,737,425 
2,678,602 
2, 337, 278 

6,551,081 

1,841,679 

1,479,468 

211,210 

40,050 

9,815 

1,535 
620 



1,602 

155,719 

573,362 

1,160,021 

1,766,835 

2,641,224 
3,420,571 
4, 112, 765 
4,415, 5U 
4,205,131 

13,691,002 

5,007,361 

6,185,695 

2,002,319 

883,405 

547,555 
206, 660 
267. 556 



4,212 

218, 000 

820, 767 

1,615,070 

2, 501, 137 

3,815,575 
4,952,132 
5,924,378 
6,066,229 
5,506,210 

15,259,743 

4,225,929 

3,455,688 

499, 843 

89,343 

20, 927 
3,280 
1,262 



7,019 

310, 276 

849, 270 

1,324,348 

1,702,858 

2, 169, 546 
2,540,319 
2,737,425 
2,678,602 
2,337,278 

6,551,081 

1,841,679 

1,479,468 

211,210 

40,050 

9,815 
1,535 

620 



649 

123,067 

777, 446 

1,891,413 

3,431,824 

5,509,535 
8,181,163 
10, 499, 188 
12,255,368 
12,452,734 

49,783,999 
22,089,754 
32,447,887 
11,424,026 
4,305,178 

2,221,735 

820, 803 

1,052,103 



17,321 
113, 8U 
285, 792 
532,348 

862, 649 
1,298,629 
1,682,691 
1,999,979 
2, 070, 774 

8,732,822 
4,263,062 
7,871,712 
4,127,652 
1,984,191 

1,174,326 
457, 897 
588,119 



108,981 



(•) 



(•) 



3,321,711 



305, 513 



61,203 



2,273 

6,957 
9,661 

13,839 

8,825 
17,846 



3,172 

19,949 
22,689 
25,812 
9,537 
27, 822 



(•) 



(•) 



30,1 

73,o51 
441,947 
439, 567 
335, 291 
189,611 
257,046 



22, 767 
48,662 
406,325 
563, 557 
549, 934 
393,255 
., 337, 191 



40,746 
80, 586 
559,409 
750, 264 
713,453 
508,351 
851, 534 



30,679 
72,649 
414,577 
361,625 
262, 193 
142,976 
177, 578 



(•) 
27, 370 
77,942 
73,097 
46,634 
79,468 



(•) 

5,630 
36,098 
50, 216 
42,304 

237, 073 



(•) 

772 

5,416 

7,174 

6,055 

41, 782 



225, 294 
957, 049 
622, 757 
378,654 



261,381 
837, 971 
608,466 
595,527 



(♦) 
8,024 
6,682 
33, 578 



(•) 
1,904 
3,030 
32,074 



5,704,517 
12,693,402 
6,567,336 
3,594,936 



5, 642, 059 
19,622,761 
13,839,918 
15,461,270 



7,812,014 

27,041,601 

15,307,406 

8,323,066 



1,284,700 

163,900 

8,520 

5,157 



4,419,817 
12, 529, 501 
6,556,816 
3,589,779 



6, 360, 767 
49,018,478 
49,828,812 
74,433,354 



966,781 

7, 932, 668 

8,740,427 

20,483,169 



Retirement income 



Adjusted gross income classes 



Number of 
returns 



(66) 



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 $200,000 

$200, 000 under $500, 000 

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

Nontaxable rettims, total.... 

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 under $15,000 
Returns $15, 000 or more 



1,038,616 



59, 185 

90, 783 
136,502 

112,437 
74,966 
57, 352 
54,347 
45,662 

100,331 
48,334 
71, 263 

U,802 

3,647 

1,180 

202 

78 



217,342 



(•) 

23,426 
70, 915 
61,459 
31, 182 
29,358 



475,457 
373, 206 
100, 964 
136,971 



(Thousand 
dolt act) 



(67) 



120, 532 



(•) 
2,541 
6,777 
12, 303 

12, 266 
10, 821 
6,877 
6,325 
6,728 

14,430 
6,975 

10,528 

1,932 

537 

168 
28 
12 



(•) 



681 
4,903 
5,836 
4,005 
5,814 



37, 093 
48,684 
14,505 
20, 250 



Investment income 



Number of 
returns 



(68) 



1,046,316 



4,212 

11,505 
21, 678 
41, 073 

47,881 
62,494 
53,391 
56, 902 
56,114 

197, 737 
127, 764 
275, 071 
69, 160 
14,446 

3,926 
657 

305 



2,809 

7,429 

11,437 

16, 054 

45,986 



116, 197 
3M,222 
204,414 
495, 196 



(Jhoasatid 
dollars) 



234, 130 



202, 160 



109 

511 

1,191 

3,190 

3,969 
5,625 
5,830 
6,313 
7,071 

30,477 
23, 524 
67, 282 
28, 535 
11, 108 

4,874 
1,495 
1,056 



87 

512 

1,317 

2,029 
28,025 



8,947 
39,770 
37, 561 
147, 852 



Pbreign taxes 



All other tax credits 



Number of 
returns 



(70) 



132,810 



127, 958 



(•) 

2,790 

7,926 

2,713 
3,602 
5,019 

18, 240 
U,125 
43,077 
19, 099 
7,669 

2,848 
505 
243 



4,850 



(•) 



4,635 
20,704 
18,646 
86,825 



(Thousand 
doltara) 



60, 036 



(») 

162 

1,430 

430 

249 

1,061 

4,225 

3,974 
14,232 
12,349 
10, 228 

6,383 
2,767 
2,526 



(•) 



224 
4,500 
4,671 
58, 218 



Number of 
returns 



3,608 

2,156 

891 

4,646 

1,158 

338 

120 

12 

11 



(•) 
5,412 
2,156 
7,290 



(Thousand 
dollars) 



176 
72 
391 
450 
332 

268 
9 
22 



(■) 

227 

176 

2,099 



Income tax 

after 
credits 

(Thousmd 
dollars) 



64 

17, 168 

110, 735 

277, 672 

516, 804 

846,342 
1, 280, 690 
1, 669, 552 
1, 987, 075 
2, 055, 839 

8,683,549 
4,228,545 
7,779,273 
4,084,370 
1,961,892 

1, 162, 618 
453, 595 
584, 503 



922,464 

7,839,498 

8,683,549 

20,254,796 



Tax from recomputed 
prior year invest- 
ment credit; 



Number of 
returns 



(75) 



6,021 

5,217 
5,468 
5,167 
5,169 

20, 926 

12, 946 

31,632 

9,016 

2,482 

926 

193 
97 



5,818 
9,590 



13,444 
31,859 
21, 979 
58,405 



( Thouser 
dollar* 



437 
486 
544 
599 

2,851 
2,203 
6,900 
2,854 
1,254 

512 
317 
256 



761 
3,391 



1.' 
3,512 
3,553 
15,609 



Self -employment tax 



Number of 
returns 



(77) 



(•) 
35,000 
94,834 
173, 232 
227, 776 

251,964 
255,677 
225, 760 
195,631 
173, 389 

519, 547 

250, 562 

416,901 

72, 000 

11, 102 

2,267 
323 
95 



(■) 

7,759 
64,761 
72,673 
68, 553 
54,956 
78,495 



8[K,306 

1,171,355 

525, 571 

758,607 



(Thousand 
dollars) 



603,719 



(•) 

3,183 
11,370 
27,432 
44,325 

56, 551 
62,970 

57. !••-■. 
53,1 
48, L 

160.- 

88, - 
156. ''- 

27. --- 



818 
115 
37 



(•) 

5,:- 
e,-' 

10, 

11, 

22, Ju 



123,542 

297,609 
162,627 
279,4i ,■ 



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 Da 



Individual Returns/1966 • Deductions and Exemptions 



59 



Table 24. —RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, 

BY ADJUSTED CROSS INCOME CLASSES— Continued 



AND TAX ITEMS, 



Adjusted gross icconie classes 



Tax payments 



Tax vltllheld 



Number of 
returns 



Ancunt 

f T>Kiua«>d 



Access social security 
taxes vltllheld 



Number of 
returns 



Airount 

(Thousand 



Nonhlghway Federal 
gasoline tax 



Number of 
returns 



dolttrm) 



Tax Withheld by 

regulated Investment 

coD^anles 



Number of 
returns 



CTTHMiavii 
tkttmrt. 



Nonspecified refund- 
able taxes withheld' 



Number of 
returns 



Amount 

f Ifiouawid 



Payments on 1966 
declaration 



Number of 
returns 



( TTMuaand 
tfc/iafaj 



(79) 



(80) 



(81) 



(82) 



(83) 



(84) 



(85) 



(86) 



(87) 



(88) 



(89) 



(90) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$i,000 under $5,000 

$5,000 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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, totsl.... 

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 nore 

Returns under $5,000 

Returns $5,000 under $10,000., 
Returns $10,000 under $15,000, 
Returns $15,000 or more 



392,210 



33,484 



7,597 



14,402 



4,194 



3,863,279 



23,737,437 



28,374,9 



333,446 



26.493 



25,746 



13,998 



4,150 



(*) 

194,225 

595,063 

1,014,306 

1,393,589 

1,887,943 
2,314,920 
2,566,552 
2,527,047 
2,202,599 

6,167,434 

1,626,832 

1,075,935 

133,145 

25,221 

5,964 
925 
373 



(•) 
29,300 
144,331 
339,136 
523,542 

1,043,701 
1,564,929 
2,003,192 
2,332,635 
2,320,074 

8,884,445 
3,555,367 
3,845,003 
1,174,304 
370,739 

114,256 
19,427 
10,191 



4,345 



20,154 

106,309 
389,915 
388,770 
344,591 

977,143 

226,967 

148,410 

31,210 

6,909 

1,615 
227 

107 



1,051 

1,978 
10,523 
15,515 
18,366 

71,890 

24,863 

27,539 

10,426 

3,280 

739 

92 

39 



2,659 
U,294 
18,969 
28,091 

25,134 
32,161 
25,289 
24,884 
18,361 

64,886 
31,116 
36,681 
8,130 
2,231 

775 
184 

101 



101 

963 

1,379 

1,956 

1,611 
2,567 
1,949 
1,779 
1,287 

4,267 
2,595 
3,960 
1,370 
420 

194 
61 
34 



(•) 



(•) 



(•) 



(*) 



(") 



(•) 



3,467 

8,805 

3,035 

907 

315 
57 

30 



424 
2,029 
1,492 

1,215 

662 

334 

216 



3,712 

1,059 

2,595 

914 

281 

108 
9 



272 
792 
647 
586 

558 
109 

601 



22,062 
73,513 
145,243 
197,143 

210,401 
211,255 
194,372 
191,136 
185,557 
701,213 
458,130 
861,542 
178,122 
36,577 

9,294 
1,474 

596 



4,375 
16,132 
41,611 
67,732 

89,952 

100,327 

114,472 

129,160 

140,205 

671,788 

684,831 

3,232,529 

2,226,334 

1,169,681 

715,769 
255,508 
307,752 



655,556 



181,533 



23,977 



1,297 



58,765 



6,995 



8,862 
24,332 
119,923 
139,707 
132,617 
91,405 
138,710 



1,125 
2,534 
18,636 
25,362 
30,762 
29,920 
73,194 



(») 
4,513 
19,263 



(») 



261 
1,031 



(•) 
2,458 
7,074 
12,348 
10,441 
9,834 
15,607 



(") 

163 
535 
1,185 
1,122 
1,144 
2,765 



(•) 



(«) 



3,719,442 
11,627,423 
6,174,008 
2,872,170 



1,245,063 
9,318,622 
8,890,331 
9,102,504 



16,110 

1,259,165 

979,100 

416,273 



1,038 
47,694 
72,058 
67,145 



106,171 

139,373 

66, 190 

30,476 



8,627 
11,424 
4,481 
8,952 



(•) 
(•) 

6,223 
16,804 



(«) 
(«) 

429 
6,501 



185,649 



102,448 



4,084 
3,411 
22,769 
40,272 
37,478 
26,015 
51,620 



1,725 

605 

8,099 

12,209 

10,124 
13,476 
56,210 



5,314 
2,509 
4,974 



463 

75 

3,573 



571,989 
1,033,555 

706,943 
1,550,792 



175,088 

599,849 

680, 575 

8,614,092 



Tax due at time 
of filing 



Adjusted gross Income classes 



Number of 
returns 



(Thousand 
dottarn) 



Overpayment 



Number of 
returns 



Amount 

(Thoutmd 
dalUrt) 



Cash requested 



Number of 
returns 



Amount 

fTTwuaand 
doJlmra) 



Bonds only requested 



Number of 
returns 



( Thousand 
dot lata) 



Credit on 1967 tax 



Number of 

returns 



(Thouaand 
dollar ») 



(91) 



(92) 



(93) 



(94) 



(95) 



(96) 



(97) 



(98) 



(99) 



(100) 



Grand total. 



5,229,312 



20,098,999 



5,499,878 



48,453 



Taxable returns, total. 



7,394,363 



5,193,796 



19,340,262 



5,235,514 



18,235,474 



4,437,748 



48,119 



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 $200,000. . . 

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



(«) 

125,357 

278,022 

393,213 

452,315 

466, 653 
511,085 
490,326 
474,510 
463,967 

1,772,409 

854,442 

908,560 

155,934 

30,643 

7,754 

1,250 

517 



(*) 
7,150 
28,568 
56,249 
79,507 

96,177 
106,707 
111,065 
109,687 
113,481 

515,937 
424,442 
1,359,304 
371,955 
487,644 

363,403 
188,792 
273,639 



(•) 

183,715 

570,045 

923,623 

1,245,330 

1,699,483 
2,024,323 
2,239,442 
2,196,673 
1,868,093 

4,753,602 

984,874 

569,333 

54,170 

9,394 

2,055 
285 
103 



(•) 

20,721 

68,026 

133,311 

211,839 

329,182 
432,590 
513,382 
548,012 
488,962 

1,301,996 

373,212 

526,926 

171,450 

66,097 

31,490 
10,291 
7,674 



(•) 

175,058 

544", 132 

878,583 

1,185,525 

1,528,934 
1,953,361 
2,176,533 
2,141,495 
1,319,466 

4,563,023 

859,239 

333,353 

14,217 

1,809 

357 
48 
22 



(*) 

19,373 

54,764 

123,569 

193,406 

311,825 
415,787 
494,450 
528,213 
464,673 

1,210,010 

293,395 

237,879 

45,820 

15,095 

7,983 
2,934 
1,213 



14,170 

7,219 

14,904 
4,667 
2,027 

15 
4 



1,214 

2,389 

1,703 

3,766 

1,446 

926 

34 

13 



10,262 
29,323 
55,056 
69,133 

85,497 
75,758 
64,516 
55,142 
49,888 

227,422 
147,217 
265,853 
43,436 
8,154 

1,315 

258 

94 



1,343 
3,252 
9,546 
12,851 

16,921 
15,085 
17,262 
19,553 
22,822 

83,222 
78,370 
283,122 
124,601 
50,990 

23,507 
7,356 
5,461 



>lontaxable returns, total. 

Under $600 

$600 under $1 000. 



239,405 



35,516 



758,738 



264,365 



677,298 



212,839 



(») 



{») 



113,729 



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



2,341 
5,752 
50,413 
49,553 
46,575 
36,104 
43,667 



241 
344 
3,793 
5,151 
6,463 
5,698 
12,826 



13,209 
27,993 
134,711 
165,884 
151,033 
103,508 
162,400 



2,760 
3,191 
25,524 
35,229 
37,450 
39,617 
120,494 



11,470 
25,987 
123,578 
149,681 
136,573 
91,002 
139,007 



2,149 
2,857 
21,978 
28,926 
33,357 
32,550 
91,022 



(•) 
(•) 



(») 
(«) 



3,946 

16, 599 
23,524 
19,726 
16,586 
33,348 



946 

3,646 
6,200 
4,092 
6,983 
29,446 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



1,446,452 
2,450,153 
1,775,669 
1,961,995 



194,253 

547,794 

517,314 

3,959,951 



3,524,269 
10,173,666 
4,773,399 
1,627,165 



578,122 
2,385,307 
1,315,555 
1,220,393 



3,326,904 
9,851,869 
4,570,050 
1,2U,951 



528,282 
2,276,651 
1,213,367 

627,274 



(•) 
23,694 
15,004 
6,714 



(") 
4,533 
3,791 
2,419 



244,154 
366,623 
231,897 
469,873 



43,874 
104,112 

93,399 
591,208 



See text for "Explanation of classifications and Terms" and "Sources of Data, Description of the Sample and Lijiiitatlons of the Data." 

(«) An asterisk in a cell denotes that the estimate is not shown separately because of sampling variability. However, the data are Included in the appropriate totals. 
'These data are based on information reported by taxpayers with Farm income or loes as shown on page 2 of Form 1040, they will not necessarily agree with similar data 1 
Schedule F in Statistics of Income - 1965 Business Tax Returns. 
^Negative "Other sources." 

'includes nonhighway Federal gasoline tax and tax withheld by regulated investment companies when not specified. 
NOTE: Detail may not add to total because of rounding. 



60 



Individual Returns/1966 • Deductions and Exemptions 



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61 



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62 



Individual Returns/1966 • Deductions and Exemptions 



8 



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^^SSl @ISS0 §3339 888^ 

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Individual Returns/1966 • Deductions and Exemptions 



67 



Table 31.— RETURNS WITH HOME MORTGAGE INTEREST DEDUCTION: 



NUMBER OF RETURNS AND AMOUNT OF DEDUCTION BV SIZE OF DEDUCTION AND BY ADJUSTED 
GROSS INCOME CLASSES 



Adjusted gross income classes 



Number ol" 
r*.- 1 urns 
with home 
laortgage 
interest 
deduction 



Amount of 
deduction 



f Thousand 
doltmf) 



Size of deduction 



Under $50 



Number of 
returns 



Amount 
(Thouamtd 



$50 under $100 



Number of 
returns 



(TSouMtnd 
dollMf) 



$100 under $200 



Number of 
returns 



(Thousand 
doilmra) 



$200 under $300 



Number of 
returns 



Amount 
f Thoucsid 
dolUrt) 



$300 under $400 



Number of 
returns 



Amount 
(Thouamd 
dollmrM) 



(1) 



(2) 



C3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(n) 



(12) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

Under $600 

$600 under $1,000 

$1,000 under $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 $5,00 under $10,000... 
Returns $10,000 under $15,000, 
Returns $15,000 or more 



14,783,545 



8,140,809 



365,621 



9,257 



522,905 



39,044 



1,447,819 



219,911 



1,585,965 



395,521 



1,744,104 



608,717 



14,274,008 



7,844,309 



345,602 



8,707 



502,513 



37,540 



1,398,103 



212,504 



1,527,733 



381,051 



1,695,296 



591,762 



36,762 

136,659 
287,643 
482,769 

827,531 
l,13y,566 
1,575,265 
1,655,366 
1,568,919 

4,440,077 

1,197,452 

780,573 

80,829 

11,524 

2,518 
394 
161 



6,221 

36,347 

85,616 

168,943 

333,135 
518,292 
718,400 
815,669 
848,335 

2,631,963 

864,033 

704,291 

91,835 

15,610 

4,337 
897 
385 



13,835 

26,642 
38,498 

29,280 
38,100 
42,310 
32,184 
21,906 

68,530 

20,377 

13,219 

1,427 

238 

45 
4 
5 



732 
895 

727 
922 
1,151 
720 
562 

1,837 

487 

309 

24 



9,157 
14,771 
24,860 
35,199 

42,248 
60,763 
52,291 
52,495 
39,2Ca 

104,531 

29,414 

15,972 

1,375 

187 

39 



0) 



653 

1,038 
1,849 
2,692 

3,151 
4,467 
4,648 
4,555 
2,957 

7,893 

2,223 

1,182 

107 

19 

4 

1 

n 



47,757 

71,056 
89,574 

119,295 
139,925 
178,549 
162,355 
130,047 

338,416 

75,306 

41,013 

4,123 

473 

95 
11 
7 



6,787 

10,803 
13,501 

17,742 
a,497 
27,760 
24,703 
19,848 

51,489 

U,486 

6,168 

631 

71 

15 
2 

1 



6,351 
24,054 
57,950 
71,876 

130,108 
152,952 
195,704 
201,208 
147,356 

405,375 

87,589 

41,491 

3,991 

577 

101 

22 

7 



1,579 

5,867 

13,873 

17,873 

32,913 
38,046 
48,783 
50,089 
35,934 

lCa,703 

21,858 

10,353 

995 

143 

25 
5 
2 



31,815 

31,240 
69,392 

130,800 
179,980 
226,851 
206,702 
185,471 

471,815 

101,720 

53,560 

4,153 

545 

124 
13 
4 



10,902 

10,937 
24,417 

45,402 
62,833 
79,015 
71,434 
65,218 

165,380 

35,707 

18,630 

1,444 

193 

44 

4 
2 



509,536 



296,498 



19,021 



20,395 



1,504 



49,714 



7,409 



58,235 



14,470 



48,809 



16,956 



5,983 
10,262 
62,803 
87,301 

107,514 
86,451 

129,222 



1,930 
4,095 
30,529 
39,968 
57,740 
57,020 
105,215 



I 10,855 
C 8,156 



319 
232 



3,558 
11,737 



P 



19,458 

9,611 
9,426 
7,353 
3,866 



2,881 

1,515 

1,361 

1,118 

534 



23,728 

13,171 
10,718 

10,618 



5,857 



3,381 
2,707 



2,525 



10,063 

12,937 

11,682 

6,157 

7,970 



3,436 

4,477 
4,U2 
2,128 
2,803 



1,324,148 
6,935,134 
4,447,410 
2,076,353 



488,410 
3,325,393 
2,640,231 
1,586,775 



94,285 

167,391 

68,630 

35,315 



2,433 

4,155' 

1,839 

820 



101,472 

269,805 

104,581 

47,045 



7,534 

20,075 

7,897 

3,533 



254,335 
733,683 
338,717 
121,083 



37,965 

112,030 

51,537 

18,379 



212,580 
632,509 
406,879 
133,897 



52,294 
207,975 
101,829 

33,423 



173,286 
937,666 
472,468 
160,482 



60,408 
326,395 
165,505 

55,309 



Size of deduction — Continued 



Adjusted gross income classes 



$400 under $500 



Number of 
returns 



Amount 
(Thotiaand 
dotl»rt) 



$500 under $600 



Nijmber of 
returris 



Ajnount 

'Jhoutmid 
dotUra) 



$600 under $700 



Number of 
returns 



fTTiouaand 
doii«ra> 



$700 under $800 



Number of 
returns 



f 7>iauiand 
dott»r'} 



Number of 
returrjs 



$800 under $900 $900 under $1,000 



Amount 
f 77iou»«id 



Number of 

returr.s 



Amount 
(Thoutand 
dollart) 



$1,000 or more 



Number of 
returris 



Amaunt 

(Thouaard 
dollar a) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



i23) 



(24) 



(25) 



(26) 



1,792,945 



807,891 



1,677,240 



921,546 



1,465,562 



949,707 



1,220,940 



912,979 



886,627 



749,841 



588,695 



1,451,530 



1,937,704 



Taxable returns, total. 



1,739,692 



763,926 



1,617,937 



888,913 



1,408,409 



912,758 



1,190,981 



890,696 



857,347 



725,151 



597,904 



1,391,496 



1,845,672 



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 $200,000 

$200,000 under $500,000 

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



12,033 

25,945 
54,105 

U0,161 
170, &44 
253,442 
243,488 
197,438 

504,524 

106,671 

56,030 

4,395 

671 

120 
13 
7 



5,196 

11,651 
24,275 

49,509 

76,951 

114,900 

109,285 

89,478 

227,092 

47,984 

25,254 

1,980 

305 

54 



21,425 

41,697 

96,236 
147,537 
200,118 
201,329 
233,056 

513,780 

101,307 

55,793 

4,847 

657 

127 

16 

7 



11,697 

22,941 
52,774 
80,483 
109,679 
111,450 
128,294 

282,169 

55,671 

30,652 

2,655 

364 

70 
9 
4 



li 



18,655 
30,937 
70,392 
122,-140 
141,974 
179,112 
198,801 

489,048 

100,364 

51,424 

4,704 

690 

139 
21 



12,057 
19,535 
45,267 
79,161 
92,056 
115,859 
128,932 

317, 642 

65,232 

33,310 

3,054 

444 

90 

13 

5 



7,355 
29,980 
42,698 
34,727 
117,987 
148,091 
140,730 

451,263 

106,748 

56,079 

4,530 

607 

114 
20 
2 



5,586 
22,356 
31,602 
63,358 
88,001 
110,934 
104,877 

337,936 

79,995 

42,055 

3,439 

455 

86 

15 

1 



. 16,646 

23,965 
38,173 
66,404 
94,716 
108,301 

360,685 

94,565 

48,892 

4,299 

567 

111 

19 

4 



14,063 

20,023 
32,098 
55,892 
80,103 
91,290 

305,821 

80,074 

41,539 

3,654 

480 

94 
16 

4 



13,209 
3,661 
16,044 
24,678 
41,962 
50,888 
53,302 

254,395 

84,711 

50,277 

4,146 

504 

112 
11 



3,451 
15,161 
23, W2 
39,861 
48,160 
59,514 

240,811 

80,264 

47,754 

3,936 

478 

106 
11 



6,518 

7,523 

15,303 
29,947 
47,663 
72,795 
102,306 

476,716 

288,680 

296,713 

38,790 

5,808 

1,391 

231 
105 



8,185 

8,264 

18,864 
35,384 
55,554 
66,276 
120,432 

592,191 

383,042 

445,886 

69,915 

12,558 

3,749 
813 
359 



Nontaxable returns, total. 

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 



53,251 



23,963 



59,303 



32,635 



57,154 



36,949 



22,283 



29,282 



24,692 



24,331 



23,060 



60,038 



10,161 

10,430 

10,362 

9,627 

12,671 



4,445 

4,595 
4,701 
4,340 
5,882 



6,820 

9,560 
15,877 
11,768 
15,178 



3,779 

5,341 
8,706 
5,404 
8,405 



!i 



4,619 

7,421 
14,245 
U,031 
19,838 



3,032 

4,891 

9,073 

7,113 

12,840 



5,951 

3,959 
7,021 
3,028 



4,408 

6,723 
5,230 
5,922 



8,156 



12,000 
9,126 



6,873 



10,096 
7,723 



j 1,939 
} 8,357 
[ 14,085 



1,844 

7,833 

13,383 



3,8ia 



12,136 

13,239 
30,852 



4,728 



16,688 

19,957 
50,643 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



132,663 
987,175 
505,076 

166,031 



59,203 
445,713 
227,331 

75,644 



107,245 
692,918 
514,131 
162,946 



58,868 
490,794 
282,357 

89,527 



86,907 
731,474 
489,499 
157,682 



55,802 
473,602 
317,936 
102,367 



59,265 
541,657 
451,714 
166,304 



44,302 
404,239 
338,274 
126,164 



35,802 
340,317 
350,935 
148,573 



31,031 
286,821 
306,032 
125,957 



21,980 
205,436 
254,847 
140,020 



20,733 
193,921 
241,243 
132,793 



43,226 
294,900 
479,931 
633,473 



57,633 
359,563 
596,352 
921,656 



See text for "Explanation of Classifications and Terms" 

'less than $500. 

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



and "Sources of Data, Description of the Sample and Limtations of the Data." 



68 



Individual Returns/1966 • Deductions and Exemptions 



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CM C-tA OJO-J-Ot> OJ-^_ 

CM r-\ C^ CViONAj^OiA TONOcnrvfN 

CM ON--t cnONOrHiA OTOOOnnO 



r- o o TO NO 



3rH TOC-fyO*AJ tO-^i-rHrH~f Q-AONf^ 
TO ^IrHOrHAJ ■SON'OSO 0>Ar-TO 
3rH rHOr-iAf^ CMAJTOnDiA NOONOcn 



lONCnO- QCMOOrH AlcncMiAON TOC-IAU 

SC~-iA ONOOONr-l OrHAJOO rH<ArH 
ONrH C^OnDcmC-- rHONCMfnNO C^ i^ 



(n rH OrH 
CM (A tA rH 
->f On CMf^ 

m ^ (no 

TO rH tMH 



CM At cn ■sj 

On -sj -iJCM 

lA c- tn^- 



t- ep CM o> 

TO iA NOf- 

•^ lA -400 



TO lAcn 
CM r- ^fn 

TO o CM en 



nO [> Onto 



TO fn AJ c- 

(^ O OJ ON 

en CM o lA 

O £? ^C^ 
r\i o tn A) 



o o tn r 
'^ "^ 3^ '^ 



f5Kl 



nO OJ On -J- 
O -4 lA f^ 



1 ON nm 

5538 



t> >-* '^ d 

On O- >tO 
NO lA rHON 



On H H Al 

fn H AJ ON 

nO ON NfS rH 

"J- r-- NO NO 

tn o tn CM 

lA >!■ CM 



u-» m rHto 

ON O AJ NO 

SCM rHNO 

ry r-l r-l 

rH C- vt rH 



O jH rjo 

CM AJ On S 



H rH H2 

rn ON On TO 
>f -nI r\i 



lA rH -* NO 

cn A) Nfl o 

ON ON TO On 



tn TO -vf AJ 
"J- CM On lA 
tn TO At O 



lA ON -J- AJ 
fn C- On CM 

Nf Nt fn 



C >1) (h 

go o 



O O 

I boo 



d.|2 

Im -o Q 
C O TJ 

c -a 
iH a 

♦* J3 
B -rl O 

3 3 c 

a|i 

" *J rJ 

a'-s 

■«-> 0) Q 

s? 

*» rH " 

u w 

01 W O 



^^a.;;^ :{;«&%%. d 




(4 h Ih Jh 

U h U ti <D 1> V <i> 

- - 0) dJ <i> OJ-O-OTJ-O 

gg§gg gSSSS 



^8«,- ^,*** -o'^a'c'c?" ooo 

S'S-dSi-Hii- ^t^f^-^^^^- &^4»^«» ^«i«»«» 




■A O O _ 




Individual Returns/1966 • Deductions and Exemptions 



69 



Table 33. —CONTRIBUTION DEDUCTION: 



TOTAL CONTRIBUTIONS, CASH AND OTHER THAN CASH CONTRIBUTIONS, AND CONTRIBUTIONS CARRYOVER, BY 
ADJUSTED GROSS INCOME CLASSES 

tXoxable and nontaxable returns] 



Adjusted gross income classes 





Adjusted 


Total 


Cash contributions 


Other than cash 
contributions 


Contributions carryover 
f l-om 1964-65 


Number of 
returns 




contributions 














income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




fThouiaid 


f7>«>„.«d 


ret'UT.s 


rT>K>ua«id 


returns 


fThMiaanrf 


returns 


rniu.a.Ki 




*>lUf) 


db/iara) 




Alln.) 




doijaraj 




doHaru) 


(1) 


(2) 


(3) 


(4) 


(5) 


(5) 


(7) 


(8) 


(9) 


27,005,815 


281,462,354 


9,122,491 


26,724,595 


8,236,869 


1,740,347 


759,848 


27,773 


75,775 


21,684 


8,456 


2,467 


21,483 


2,449 






_ 


_ 


60,Ca3 


50,012 


6,358 


60,013 


6,848 


16,044 


1,412 


_ 


- 


589,670 


937,898 


79,886 


582,250 


77,937 










1,103,649 


2,813,202 


181,018 


1,100,424 


178,464 


35,528 


2,433 


4,814 


1,973 


1,477,324 


5,182,036 


254,436 


1,455,261 


246,609 


55,786 


6,540 






1,742,613 


7,872,213 


336,832 


1,715,333 


327,639 


76,477 


9,ai0 


1,807 




2,114,246 


11,658,603 


437,902 


2,080,955 


425,483 


103,515 


11,988 




2,439,642 


15,895,523 


534,245 


2,416,979 


519,777 


U9,557 


12,795 


4,au 


2,393 


2,&i2,471 


19,825,242 


602,191 


2,617,204 


587,256 


143,070 


14,214 


2,588,394 


21,971,305 


649,876 


2,555,108 


629,084 


147,972 


18,890 


( 8,832 


6,330 


2,262,938 


21,462,139 


6U,454 


2,241,081 


596,683 


136,225 


14,377 


6,419,746 


77,184,881 


2,097,925 


6,363,386 


2,035,531 


494,514 


58,272 






1,818,551 


30,930,441 


849,340 


1,808,060 


817,263 


185, on 


29,851 


1,606 


2,212 


1,458,717 


41,508,119 


1,195,977 


1,449,170 


1,097,878 


174,514 


84,762 


3,845 


13,358 


206,511 


13,756,051 


473,411 


206,853 


377,957 


35,975 


81,758 


1,599 


13,703 


39,683 


5,229,556 


269,114 


39,256 


163,063 


11,137 


93,584 


755 


12,496 


9,785 


2,783,532 


220,532 


9,631 


93,267 


3,916 


109,335 


379 


12,939 


1,550 


1,039,611 


106,955 


1,531 


42,153 


757 


59,504 


35 


5,299 


628 


1,353,534 


212,074 


618 


56,478 


349 


151,092 


40 


4,504 


5,000,953 


16,863,816 


861,497 


4,934,764 


839,996 


183,335 


19,425 


5,617 


2,076 


12,047,691 


90,812,813 


2,835,668 


11,911,326 


2,758,283 


650,340 


72,264 


9,226 


5,120 


6,419,746 


77,184,881 


2,097,925 


6,363,386 


2,035,531 


494,514 


58,272 


4,621 


4,084 


3,537,425 


96,600,845 


3,327,401 


3,515,118 


2,653,059 


411,660 


609,887 


8,310 


64,510 



Total. 



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 $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

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



Returns under $5, OOO 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 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. 



70 



Individual Returns/1966 • Deductions and Exemptions 



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rHCM (n^*r\*0'0 xDOTOrH-^f CMCMrHlM 



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CM TO O « CM TO 



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rH o^-OiO Or-M300 



cn r-fcncn -^JmcMcM 



OC-CM TOC-COTO-1 

c-ooi c--cnrHr<'» -■ ---■■ ----- 



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cn o- S (M r^ r- 

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'^ rHTOt- H0>0i-.10 lOrHOt^Al CMU-iCnr 



CMCMrH vDcMC^r-'A TOu-iOOcn rH O^ t^ (T^ 

SO "H cMrHC-TOcn cncn-i^TQ coc-TOfn 
QVCO lACMTOCncM O^iO-J-O cniA 



jt^At^o rH-a-r-mo cMror-o 



lAOcncMtA t>.Nj-CT'OiO C^>ft>Oi 
lAr-TOCOTO OHr^rjiA cnfM rH 



^<T^^A OO^vOOilJ 

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»0 A1\D vO>JrHOCn u-iC^rHlOCn lANf'nO 



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t^ rH rHlOr^OC^ rHOCM'A--f CMt^C 

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■.i m TO o 

CM cn lA Q 
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v£) in cn O 

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m >f >n NO 

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-^ -i rH 



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^ 



Individual Returns/1966 • Deductions and Exemptions 



71 



Table 35.— RETURNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER 

[Taxable ai\<i nontaxable returns] 



Source of incoroe or loss 



All returns 



Amount 



Joint returns of 
husbands and wives 



doH*r») 



Separate returns of 
husbands and wives 



Amount 

f TTtouavo 



Returns of heads of 
household 



.,„„^„„ Amount 
Number (ThoMMmd 



Returns of 
surviving spouse 



Amount 

(Thousand 



Returns of single per- 
sons not head of house- 
hold or curvlvlnc spouse 



Amount 

(Thttutmid 
doU-r»i 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(1^) 



Adjusted gross Income or deficit. 
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 depre- 
ciable property 



Sales of propert,v other than capital 
assets; 

Net gain 

Net loss 



Dividends in adjusted gross inccme... 
Interest received 



Pensions and annuities (taxable 
portion) 



Hents: 
Net income. 
Net loss ... 



Royalties: 
Net inccme. 
Net loss.. . 



Estates and trusts: 

Net income 

Net loss 



Small busines corporatioi;s: 

Net profit 

Net loss 



Other sources 

Statutory adjustments^ 



41,225,992 
37,2M,151 



2,036,496 
283,662 



1,506,377 
510,934 



499,504 
104,696 



2,190,881 
372,100 



96,997 

26,141 
72,530 

2,108,590 

12,233,719 

926,590 



1,451,519 
523,840 



186,016 
4,940 



165,923 
10, 349 



52,501 
12,314 



6,918, 220 
1,075,555 



178,847,030 
155,020,891 



7,367,998 
329,436 



4,333,125 
614,605 



2,269,133 

124,871 



2,031,122 
213,897 



69,771 

14,074 
49,506 

1,576,592 

4,319,589 

1,469,359 



1,289,082 
263,397 



178,817 
6,421 



206,463 
8,473 



253,8U 
15,271 



1,000,573 
929,440 



17,050,855 
14,934,648 



1,522,554 
221,909 



1,194,307 
443,395 



331,380 
68,131 



l,3ea,927 
211,675 



81,243 

201,104 
63,394 

967,560 

6,114,847 

524,360 



931,982 
382,256 



127,400 

4,001 



63,079 
2,772 



30,779 
6,470 



4,283,324 

787,223 



113,065,836 
96,405,742 

6,127,432 
272,576 



3,828,520 
561,210 



1,750,934 
93,774 



1,325,602 
126,544 



61, 0^8 

12,984 
44,474 

634,175 

2,337,623 

846,069 



845,216 
202,478 



127,874 
4,356 



59,253 
1,903 



162,958 
12,199 



562,815 

702,828 



2,a8,986 
2,059,380 



74,530 
7,199 



58,044 
8,951 



11,463 
(-) 



41,925 
13,225 



(«) 

(•) 
(•) 

43,603 

278,403 

21,359 



26,236 

10,023 



5,281 



2,665 
(•) 



{•) 

146,326 
19,435 



6,590,161 
6,095,857 



165,933 
5,882 



94,986 
7,249 



38,532 
(•) 



33,299 
9,362 



(•) 

(•) 
(«) 

39,085 

62,515 

32,442 



18,509 
3,630 



8,915 



1,444 
(») 



(•) 

34,869 
11,726 



885,571 
791,071 



47,289 
4,135 



16,434 
6,192 



7,624 
(•) 



43,632 
10,249 



(") 

(•) 
(•) 

50,843 

266,234 

21,014 



34,149 
11,617 



3,903 
(•) 



2,949 
(») 



684 
(«) 

212,444 

18,455 



4,232,778 
3,734,815 



148,077 
2,940 



X,974 
7,676 



36,157 
(«) 



40,015 
4,859 



(«) 

(«) 
(•) 

41,962 

111,517 

37,823 



23,614 
6,978 



1,398 
(«) 



3,015 
(.) 



4,448 
(♦) 



57,681 
18,693 



106,657 
84,992 



7,132 
(«) 



7,841 
(-( 



(•) 
(•) 



10,109 
3,665 



(■) 

(«) 
15,412 

50,383 

4,762 



7,842 
3,559 



(■) 



(•) 
(") 



(•) 
(•) 

J'^, 537 
(•) 



354,713 
276,379 



13,206 
(•) 



10,530 
(») 



(«) 
(•) 



8,962 
2,674 



(«) 

(•) 
6,372 

22,258 

5,294 



6,199 
1,012 



(-) 



(•) 
(•) 



(«) 
(•) 

6,394 
(•) 



20,963,923 
19,384,061 



384,991 
49,216 



229,751 
50,987 



148,129 
33,C71 



733,286 
133,286 



13,218 

5,381 
6,661 

1,031,172 

5,523,851 

355,094 



451,310 
116,385 



49,175 
738 



95,520 
5,971 



20,405 
5,789 



2,236,589 
250,242 



54,603,545 
48,508,099 



913,331 
47,116 



364,117 
37,977 



439,896 
29,070 



623,244 
70,458 



6,991 



1,029 
3,908 



854,997 

1,785,676 



395, X3 
49,298 



40,496 
1,893 



143,923 
5,574 



83,811 
2,876 



338,815 
196,012 



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 separatelir because of high sampling variability. However, the data are included in the appropriate totals. 

■Includes sici pay exclusion, moving expense deduction, employee business expense deduction, and self-employed pension deduction. 

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



72 



Individual Returns/1966 • Deductions and Exemptions 



Table 36. —RETURNS WITH STANDARD DEDUCTION 


: ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX AFTER CREDITS 
GROSS INCOME CLASSES AND BY MARITAL STATUS OF TAXPAYER 


, BY ADJUSTED 


Adjusted gross income classes 


Number of 
returns 


Adjusted 
gross 
income 

(Thotitand 
dolltri) 


Qtemptionis 

(Thownd 
datura) 


Standard 
deduction 

(ThouMand 


Taxable 
income 

(nouawtd 
doliati) 


Income tax 

after 

credits 

(Thoutand 

doilan) 


Number of 
returns 


Adjusted 
grOBS 
income 

(Thousand 
dollara) 


Exemptions 

(Thouaartd 
dollara) 


Standard 
deduction 

(Th>uaarjd 
doUara) 


Taxable 
income 

(Thouaand 
dollara) 


Ir.c;=. u,. 
after 

credits 
(Thouaand 

dollara) 




All returns 


Returns of husbands and wives filing jointly 


Grand total 


41,225,992 


178,847,030 


57,848,828 


21,820,077 


106,655,535 


18,386,775 


17,050,85? 


113,065,835 


38,015,845 


12,455,423 


55,154,314 


11,201,17_- 


Taxable returns, total 


29,916,676 


164,693,184 


41,311,366 


17,149,406 


106,234,259 


18,386,775 


13,614,431 


104,894,374 


23,769,175 


10,233,287 


65,842,206 


11,201,17.^ 




625,585 
4,569,548 
3,648,564 
3,614,764 
3,326,124 

2,881,067 
2,560,833 
2,202,425 
1,817,760 
1,432,421 

2,688,888 

381,922 

159,442 

6,554 

677 

86 

10 

6 


583,578 

6,726,592 

9,133,919 

12,620,276 

14,955,470 

15,850,994 
16,610,138 
16,481,594 
15,414,461 
13,591,211 

31,561,835 

6,423,476 

4,195,218 

410,946 

86,889 

24,427 

6,318 

10,842 


375,351 
2,947,670 
3,136,760 
4,203,051 
4,699,902 

4,657,851 
4,576,381 
4,275,181 
3,521,074 
2,789,169 

5,115,728 

700,460 

298,940 

12,447 

1,242 

130 
19 
10 


178,106 
1,373,803 
1,224,000 
1,489,461 
1,668,889 

1,695,856 
1,717,053 
1,670,109 
1,542,486 
1,355,422 

2,686,054 

381,811 

159,050 

6,519 

675 

86 

10 

6 


35,130 
2,404,842 
4,772,840 
6,929,281 
8,586,122 

9,497,308 
10,316,689 
10,536,303 
10,350,902 

9,446,620 

23,761,336 

5,341,417 

3,737,201 

391,969 

84,973 

24,212 

6,289 

10,825 


4,921 

342,887 

710,790 

1,075,204 

1,370,791 

1,539,634 
1,703,543 
1,764,980 
1,763,389 
1,628,206 

4,297,621 

1,067,398 

911,706 

144,205 

39,251 

12,245 
3,433 
5,571 


131,637 

572,302 

1,159,701 

1,429,126 

1,572,416 
1,637,414 
1,614,341 

1,444,199 
1,209,236 

2,361,848 

339,210 

137,150 

5,324 

511 

55 
9 
2 


236,176 
1,469,709 
4,036,162 
6,468,342 

3,592,383 

10,542,063 

12,039,331 

12,250,029 

11,477,333 

27,758,076 

5,702,288 

3,600,512 

332,961 

65,122 

15,232 
5,737 
2,813 


157,363 

829,389 

2,115,390 

3,015,950 

3,5a, 741 
3,753,451 
3,772,900 
3,194,006 
?,585,269 

4,330,526 

651,510 

279,019 

11,340 

1,092 

105 

18 
7 


52,332 
251,576 
583,846 
808,302 

983,259 
1,131,848 
1,241,195 
1,234,009 
1,148,685 

2,355,192 

339,833 

137,312 

5,311 

511 

55 
9 
2 


26,497 

388,575 

1,336,358 

2,643,295 

4,147,393 
5,756,755 
7,075,235 
7,822,016 
7,743,383 

20,563,4Ca 

4,701,135 

3,184,256 

316,299 

53, 520 

15,072 
5,710 
2,805 


_ 




3,66-; 


AP-OOQ under i3.000 


54,16" 




194,92: 


*i-000 under £5.000 


381,7Ck 


As. 000 under 46.000 


612,11, 




881,38.- 


A7-000 under iS.OOO 


1,117,36. 




1,273,97. 


AQ.OOO under ilO.OOO 


l,289,4i:: 


410.000 under J15.000 


3,608,691 




904,651 




729,292 


$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000. 

$500,000 under $1,000,000 


109,485 
28,286 

7,461 
3,148 
1,403 






Nontaxable returns, total 


11,309,316 


14,153,848 


16,537,461 


4,670,673 


421,326 


- 


3,436,372 


8,171,461 


9,246,668 


2,172,140 


322,110 


- 




4,250,400 

2,619,865 

2,164,415 

1,194,844 

575,490 

286,750 

217,552 


1,397,486 
2,000,599 
3,171,902 
2,951,611 
1,983,746 
1,270,615 
1,377,889 


3,120,540 
2,246,628 
3,912,192 
3,013,260 
1,983,990 
1,188,257 
1,072,594 


1,301,328 
855,511 
985,148 
690,470 
409,544 
235,459 
193,213 


82 
18,550 

70,188 

61,419 

53,295 

217,792 


~ 


253,245 
294,598 
1,096,397 
876,418 
450,842 
249,467 
205,405 


89,331 
241,582 
1,654,224 
2,175,644 
1,595,776 
1,109,672 
1,305,232 


493,577 
577,456 
2,268,841 
2,284,151 
1,588,779 
1,025,120 
1,008,644 


131,425 
154,525 
539,526 
549,294 
349,205 
213,031 
185,134 


1,045 

15,023 

45,935 

50,735 

209,372 


_ 




_ 




_ 




_ 




_ 


4<i.000 under 45.000 


_ 




„ 








26,876,349 

11,104,158 

2,695,257 

550,228 


56,800,792 
79,221,554 
31,634,977 
11,189,707 


30,827,602 

20,862,892 

5,140,463 

1,017,871 


10,411,717 

8,166,234 

2,692,414 

549,712 


22,931,749 
50,298,138 
23,803,399 
9,622,299 


3,5(X,593 
8,400,252 
4,297,621 
2,184,310 


6,523,734 

7,675,258 

2,368,117 

483,736 


19,126,618 

56,354,059 

27,830,143 

9,755,016 


14,356,118 

17,847,231 

4,854,849 

957,647 


3,683,062 

5,916,366 

2,371,467 

484,533 


4,557,963 
32,688,385 
20,604,976 

8,312,990 


634,46V 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000... 


5,174,282 
3,608,691 
1,783,734 








Returns of husbands and wives filing separate!:/ 


Returns of heads of households 


Grand total 


2,218,986 


6,590,161 


3,281,568 


637,535 


3,208,031 


548,540 


885,571 


4,232,778 


1,341,309 


509,412 


2,502,199 


438,055 


Taxable returns, total 


1,449,350 


5,437,095 


1,726,520 


508,202 


3,202,002 


548,540 


712,556 


3,934,267 


1,017,675 


421,132 


2,495,618 


438,055 


Under $1,000 


51,325 
241,697 
299,644 
284,760 
247,541 

141,774 

93,429 

42,256 

22,471 

9,047 

12,733 

1,512 

1,U0 

45 

5 

1 


44,640 
369,727 
759,202 
986,508 
1,105,460 

773,410 
599,163 
315,218 
190,015 
85,949 

147,132 

25,733 

31,071 

2,905 

649 

313 


30,795 
166,506 
290,793 
364,959 
362,447 

209,234 

157,719 

66,679 

35,294 

18,784 

18,875 

2,777 

1,603 

48 

6 

1 


6,949 

45,434 

81,553 

103,182 

108,158 

71,246 
46,905 
21,339 
11,234 
4,523 

6,340 

757 

555 

23 

3 

1 


6,940 
157,735 
386,757 
513,110 
634,800 

492,926 

394,537 

227,199 

143,486 

62,642 

121,920 

22,199 

28,914 

2,835 

641 

311 


982 

22,504 

57,894 

81,406 

104,461 

84,696 
70, Ml 
42,447 
27,954 
12,350 

26,336 

5,640 

9,955 

1,336 

336 

152 


1 31,850 

93,758 
123,247 
103,375 

105,006 
82,412 
49,123 
36,570 
34,220 

41,622 

4,375 

1,862 

115 

17 

1 
1 


53,941 

238,965 
425,579 
486,196 

576,708 
533,154 
367,720 
310,761 
323,566 

482,500 

74,192 

47,897 

6,814 

2,250 

394 
3,630 


29,537 

123,707 
131,943 
162,374 

143,291 

124,246 

73,544 

58,701 

49,924 

60,463 

6,515 

2,743 

162 

23 

1 
1 


11,063 

39,349 
55,801 
53,308 

59,030 

54,184 

36,761 

31,241 

32,342 

41,680 

4,378 

1,861 

115 

17 

1 
1 


13,340 

75,811 
188,146 
259,935 

374,389 
354,724 
257,416 
220,820 
241,300 

330,379 

63,300 

43,292 

6,537 

2,2M 

392 
3,623 


1,793 




$2,000 under $3,000 


10,807 




27,725 




42,306 




61,305 


$6,000 under $7,000 


59,413 




44,559 


$8, 000 under $9, 000 


39,257 


$9,000 under $10,000 


44,349 


$10,000 under $15,000 


74,246 


$15,000 under $20,000 


14,205 




12,203 


$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 


2,642 
1,099 

186 
1,955 


Nontaxable returns, total 


769,638 


1,153,068 


1,555,050 


129,337 


6,031 




173,016 


298,510 


324,132 


88,281 


5,584 


- 


Under 4600 


191,910 
131,593 
236,321 
120,254 

57,831 

23,860 

7,819 


65,570 
101,473 
344,040 
295,393 
197,062 
102,210 

47,320 


198,573 
172,343 
472,509 
330,210 
225,364 
108,117 
47,434 


6,487 
13,70. 
38,296 
35,344 
20,640 
10,594 

4,215 


31 
776 

1,870 
663 
226 

2,465 


- 


17,214 
19,352 
81,416 
37,930 
U,835 

1 3,269 


6,180 

15,234 

118,410 

93,783 

48,220 

16,683 


25,529 
20,996 
134,7^6 
87,902 
40,182 

14,767 


7,698 

7,370 

38,366 

22,235 

9,464 

3,148 


206 
2,067 
3,093 

1,218 


_ 


$600 under $1,000 


_ 


$1,000 under $2,000 


_ 


$2,000 under $3,000 


_ 




_ 


$4,000 under $5,000 


) 




i 








1,886,785 

316,745 

12,733 

2,673 


4,371,284 

2,010,507 

147,699 

60,671 


2,723,U6 

534,661 

19,356 

4,435 


470,397 

159,436 

6,365 

1,337 


1,707,958 

1,323,193 

121,981 

54,899 


267,246 
237,537 
26,336 
17,418 


529,188 

306,334 

41,522 

5,427 


1,495,263 

2,117,499 

482,500 

136,516 


817,316 

454,518 

60,453 

9,512 


245,744 

214,559 

41,630 

6,429 


552,596 

1,448,648 

380,379 

120,576 


82,535 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000... 


248,883 
74,246 
32,290 











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 Returns/1966 • Deductions and Exemptions 



73 



Table 36.— RETURNS WITH STANDARD DEDUCTION: ADJUSTED GROSS INCOME, EXQIPTIONS, TAXABLE INCOME, AND INCOME TAX AFTER CREDITS, BY ADJUSTED 

GROSS INCOME CLASSES AND BY MARITAL STATUS OF TAXPAYER— Continued 



Adjusted gross income classes 


Number of 
returns 


Adjusted 
gross 
income 


Exemptions 

(Ihouimd 
doltmra) 


Standard 
deduction 

(Thoutmtd 


lajtabli- 
income 

(Ttnuwtnd 
dottmr,) 


IiXDffie tax 
after 
credits 

( Thouttnd 
daltari) 


Number of 
returns 


Adjusted 
gross 
income 

cfaii«ra> 


Exemptions 

(Thwmd 
dallmf) 


Standard 
deduction 

flTwuMnd 
dottatt) 


Taxable 
income 

fThowaand 
dotl*r3) 


Income tax 
after 
credits 

(ThouMartd 
dallar,) 




Returns of surviving spouse 


Retui-ns of single persons not headsof household or surviving spouse 




106,657 


354,713 


180,595 


56,791 


162,485 


26,397 


20,963,923 


54,603,545 


15,029,010 


8,160,9U 


34,618,556 


6,172,612 






53,750 


274,949 


83,152 


30,280 


161,623 


26,397 


14,066,537 


50,152,500 


9,714,844 


5,906,507 


34,532,316 


6,172,512 




Under $1,000 


\ 13,636 

' 10,333 

3,^22 

9,023 
8,021 

3,261 

1 ": 


32,165 

38,269 

33,309 

51,054 
60,578 

38,534 

lo,iXO 


17,565 

17,931 
12,996 

11,430 
16,723 

5,028 

1,479 


5,655 

5,155 
4,214 

5,U9 
6,120 

3,263 

754 


8,978 

15,201 
21,153 

34,505 
37,734 

30,245 

13,307 


1,275 

2,220 
2,939 

5,438 
6,061 

5,365 

3,099 

_ 


574,127 
4,159,684 
2,674,037 
2,036,223 
1,532,858 

1,052,847 

/ 744,770 

} 494,498 

( 311,513 

179,919 

269,423 

36,321 

19,085 

1,055 

144 

29 

1 
3 


543,818 
6,058,094 
6,642,653 
7,083,758 
6,857,163 

5,757,438 
4,817,261 
3,692,287 
2,638,614 
1,704,357 

3,135,593 

612,286 

509,488 

67,353 

18,868 

8,489 

581 

4,399 


344,476 
2,588,569 
1,881,081 
1,522,627 
1,145,634 

732,156 
535,9U 
357,006 
226,457 
135,192 

200,738 

28,512 

15,265 

873 

121 

23 

1 
2 


171,U7 
1,263,089 
847,792 
741,477 
694,907 

577,193 
482,267 
369,U1 
263,4X 
169,872 

269,589 

36,340 

19,036 

1,056 

144 

29 

1 
3 


28,188 
2,206,133 
3,913,807 
4,820,967 
5,016,941 

4,448,095 
3,799,080 
2,966,171 
2,148,723 
1,399,294 

2,665,391 

547,452 

475,136 

65,424 

18,604 

8,438 

579 

4,393 


3,939 
314,769 
586,794 
768,928 
839,379 

776,082 


$1,000 under $2,000 


$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $6,000 




690,845 
558,967 
420, (B7 
282,059 

582,983 

141,950 

158,919 

30,424 

9,531 

4,447 

286 

2,213 




$3,000 under $9,000 


$9,000 under $10,000 


$10,000 under $15,000 




$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 




Nontaxable returns , total 


52,906 


79,764 


97,442 


26,511 


864 


- 


6,877,385 


4,451,046 


5,314,166 


2,254,406 


85,739 


- 




4,915 

3,590 
32,184 

r 7,013 


1,973 

7,244 

47,532 

21,163 
(♦) 


7,222 
12,073 
56,731 

20,453 
(•) 


2,187 
3,730 
15,580 

4,813 
(•) 




1 ; 


3,783,117 

2,165,732 

718,097 

156,634 

39,523 

U,212 

3,070 


1,234,432 
1,635,067 
1,007,696 
377,236 
Ul,080 
48,978 
16,557 


2,395,539 

1,463,259 

979,356 

301,852 

118,355 

45,131 

10,674 


1,153,532 
676,125 
303,380 
81,350 
27,669 
9,744 
2,606 


51 

16,523 

51,228 

11,553 

2,334 

4,050 




$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 under $15,000... 


85,398 

17,245 

3,2a 

753 


186,655 

113,484 

38,534 

16,040 


144,972 
29,116 

5,028 
1,479 


41,333 

11,441 

3,263 

754 


45,506 
72,927 
30,245 
13,807 


6,435 

11,499 

5,365 

3,099 


17,851,244 

2,786,567 

269,474 

56,638 


31,619,973 

18,626,006 

3,136,101 

1,221,465 


12,786,079 

1,997,366 

200,768 

44,797 


5,970,181 

1,864,432 

269,639 

56,659 


16,067,725 

14,764,936 

2,665,818 

1,120,026 


2,513,809 

2,728,051 

582,983 







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 ssimpling variability. However, the data are included in the appropriate totals. 

NOTE: Detail may not add to total because of rounding. Excludes returns with no adjusted gross income. 



74 



Individual Returns/1966 • Deductions and Exemptions 



Table 37.— RETURNS WITH STANDARD DEDUCTION: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, 
GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED 





Number of 

returns 




~ 




n 


Salaries 


and wages 


Business or profession 


Farm 


Adjusted gross income 


Number of 
exemptions 


Adjusted 
gross 

income 

(Jhouaand 
dotlari) 


(gross) 


Net profit 


Net loss 


Net profit 


Net loss 


classes 


Number of 
returns 


Amount 
(Thoua^d 
dolt»ra} 


Number of 
returns 


Amount 

(Thounmid 
dotUra) 


Number 

of 
returns 


Amount 
(Thouamd 
doUara) 


Number of 
returns 


Amount 

(Thouam^d 
Atllara) 


Number of 
returns 


Amount 

f TTiouiwid 
fkillars) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(u) 


(12) 


(13) 


Grand total 


41,225,992 


96,414,712 


178,847,030 


37,254,151 


155,020,891 


2,036,496 


7,367,998 


283, 562 


329,436 


1,506,377 


4,333,125 


510,934 


614,605 


Taxable returna, total 


29,916,676 


68,852,273 


164,693,184 


28,035,394 


144,842,969 


1,416,934 


6,491,231 


181,536 


190,397 


871,495 


3,349,531 


339,657 


389, 539 




625,585 
4,569,548 
3,648,564 
3,614,764 
3,326,124 

2,881,067 
2,560,833 
2,202,425 
1,817,760 
1,432,421 

2,688,888 

381,922 

159,442 

6,554 

677 

86 

10 
6 


625,585 
4,912,733 
5,227,934 
7,005,085 
7,833,169 

7,763,085 
7,627,301 
7,125,302 
5,868,456 
4,648,614 

8,526,213 

1,167,433 

498,234 

20,745 

2,069 

216 

32 

17 


588,578 

6,726,592 

9,133,919 

12,620,276 

14,955,470 

15,850,994 
16,610,138 
16,481,594 
15,414,461 
13,591,211 

31,561,835 

6,423,476 

4,195,218 

410,946 

86,889 

24,427 

6,318 
10,842 


590,988 
4,305,994 
3,375,901 
3,358,476 
3,117,890 

2,721,120 
2,433,747 
2,115,605 
1,730,115 
1,365,196 

2,497,676 

316,757 

102,388 

3,603 

337 

43 

7 
1 


545,784 

6,198,925 

8,258,667 

11,412,932 

13,621,575 

14,515,689 
15,231,919 
15,253,361 
14,036,078 
12,386,015 

27,241,637 

4,393,235 

1,632,281 

90,600 

11,766 

1,464 

841 
(') 


10,166 
88,083 
U9,438 
153,259 
160,190 

140,244 
130,245 
107,294 
102,717 
80, 5U 

213,199 

50,405 

48,752 

2,276 

171 

16 
2 

1 


8,456 
104,408 
228,960 
370,366 
454,680 

454,460 
454,163 
388,500 
438,863 
404,391 

1,374,637 

682,317 

994,163 

106,544 

13,717 

2,283 

272 
41 


7,931 

14,549 
19,603 
21,924 

20,873 
16,700 
13,913 
17,308 
12,142 

24,188 

4,570 

2,465 

136 

23 

5 

1 


6,467 

14,441 
20,331 
23,307 

21,245 
14,302 
16,262 
16,770 
11,929 

24,729 
8,808 

10,069 

1,140 

406 

73 

118 


( 7,157 
1 55,471 

77,546 
108,503 

99,076 

91,466 
81,821 
♦. 72,594 
61,780 
51,157 

114,702 

29,790 

19,777 

599 

49 

5 


5,172 

56,895 

121,783 

211,557 

243,651 

258,466 
263,897 
269,410 
268,635 
264,861 

744,054 

309,238 

311,203 

17,756 

2,345 

607 


t U,639 

22,993 
35,955 
42,143 

44,787 
39,675 
39,438 
27,530 
21,522 

39,781 

7,427 

5,185 

424 

58 

7 

2 
1 


7,422 




$2,000 ujider $3,000 


26,100 




31,528 


Ai.OOO under $5.000 


40,457 




41,274 


46.000 under $7.000 


38,722 




44,189 


48.000 under $9,000 


31,539 


$9,000 under $10,000 

tlO,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000... „ 

$200, 000 under $500, 000 

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


27,294 

58,997 

17,721 

20,537 

2,989 

645 

68 

42 
15 






Nontaxable returns, total 


11,309,316 


27,562,436 


14,153,848 


9,213,253 


10,177,923 


619,513 


876,770 


102,Cf76 


139, tXO 


634,883 


983,596 


171,266 


224,966 




4,250,400 

2,619,865 

2,164,415 

1,194,844 

575,490 

286,750 

217,552 


5,200,900 
3,744,380 
6,520,320 
5,022,100 
3,306,650 
1,980,429 
1,787,657 


1,397,486 
2,000,599 
3,171,902 
2,951,611 
1,983,746 
1,270,615 
1,377,889 


3,899,507 

2,239,021 

1,368,559 

837,492 

467,054 

240, ao 

166,005 


1,325,631 
1,681,189 
1,896,021 
1,903,139 
1,479,715 
1,002,455 
384,722 


101,556 

103,328 

195,507 

113,433 

55,436 

26,616 

22,537 


43,889 
71,812 
224,800 
201,154 
143,042 
79,771 
112,302 


28,109 
15,787 
31,103 
15,372 
5,218 
4,a4 
2,258 


33,052 

17,335 

36,936 

32,543 

7,030 

3,075 

3,569 


92,143 

100,539 

185,602 

104,505 

58,051 

35,619 

57,424 


32,177 
53,289 
185,415 
1M,864 
127,944 
107,207 
297,700 


37,642 
25,485 
46,272 
29,803 
14,430 
10,300 
7,334 


40,669 


*600 urider Al 000 


27,2CK 




57,522 




41,913 




29,125 


4-i.OOO under S5.000 


14,609 




13,824 








26,876,349 

11,104,158 

2,695,257 

550,228 


51,379,336 
34,771,487 
8,567,438 
1,696,451 


56,800,792 
79,221,554 
31,634,977 
U,139,7Cr7 


23,301,503 

10,529,179 

2,499,732 

423,737 


49,331,033 

72,307,327 

27,247,135 

6,135,346 


1,128,116 
531,331 
214,503 
U2,446 


1,941,347 
2,223,507 

1,388,452 
1,814,692 


163,917 
87,942 
24,438 

7,365 


195,016 
87,993 
25,773 
20,654 


925,213 
411,348 
119,065 

50,751 


1,324,953 

1,578,440 

783,242 

646,490 


277,663 

179,925 

40,132 

13,214 


316,650 


Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 


195,230 
60,531 
42,094 




Partnership 


Sales of capital assets 


Ordinary gain 

from sales 

of depreciable 

property 


Sales of property other than capital 
assets 


Adjusted gross income 


Hat profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 


classes 


Number of 
returns 


Amount 

(TbouMMtd 


Number of 
returns 


Amount 
(Thousand 
dotUra) 


Number of 
returns 


Amount 

( Thouaand 
dollari) 


Number of 
returns 


Amount 
(Thouaend 
doiiarai 


Number of 
returns 


Amount 
C Viouaand 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number o] 
returns 


Ajuoujit, 
f Thousand 
dollars) 




(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 




499,504 


2,269,133 


104,696 


124,871 


2,190,881 


2,031,122 


372,100 


213,397 


96,997 


69,771 


26,141 


14,074 


72,530 


49,506 






Taxable returns, total 


395,813 


2,084,472 


73,592 


73,893 


1,652, 7C>i 


1,731,995 


295,332 


173,487 


75,465 


55,390 


21,371 


11,506 


49,333 


28,334 


Under $1.000 


2,139 
14,296 
28,272 
29,961 
30,274 

38,174 
35,961 
33,893 
25,439 
19,268 

79,934 
29,924 
26,379 
1,732 
146 

19 

2 


1,029 
16,565 
45,270 
68,379 
86,054 

122,561 
143,638 
128,999 
119,206 
93,311 

510,537 

270,530 

407,475 

56,691 

7,281 

1,938 
8 


3,609 
4,017 
6,150 
4,814 
7,271 

5, as 

8,556 
7,221 
4,312 

13,909 

4,214 

3,403 

251 

36 

12 


2,796 
6,787 
5,912 
2,681 

9,075 
3,867 
6,222 
3,619 
6,844 

15,640 

3,532 

5,886 

745 

157 

112 
18 


8,121 

80,704 

99,818 

121,863 

126,135 

140,302 
146,174 
130,630 
159,248 
122,079 

351,402 

106,447 

65,273 

3,413 

455 

75 
8 
6 


1,730 
31,681 
54,960 
81,473 
96,lCa 

95,553 
111,023 

92,486 
133,739 

85,501 

377,543 

194,481 

259,470 

54,416 

29,323 

15,734 

3,954 

11,123 


\ 18,282 

12,216 
14, «0 
21,394 

23,154 
22,112 
25,772 
19,155 
26,220 

68,536 

22,743 

14,767 

875 

53 

2 
1 


8,862 

6, 531 

5,941 

13,862 

17,349 

14,115 

9,611 

11,820 
17,759 

40,747 

14,876 

U,245 

716 

50 

2 
1 


1 5,014 

5,617 

7,423 

7,022 
6,420 
3,212 
6,220 
5,671 

17,210 

5,122 

5,180 

297 

45 

5 

1 


2,181 

3,582 
4,593 

2,446 
3,622 
2,833 
3,805 
2,905 

15,483 

6,304 

7,928 

910 

289 

9 
(') " 


I 4,414 

3,059 

4,213 

3,4U 

4,123 
1,154 

I 994 


832 

372 

2,191 

2,547 

3,081 
1,090 

1,393 

(') 


3,462 

3,266 

4,013 

5,417 
5,658 
4,619 
4,145 
4,865 

8,983 

2,407 

2,344 

127 

16 




$1, 000 under $2, 000 


1,206 






$3,000 under $4.000 


1,507 


$-i,000 under $5,000 


2,735 




3,520 


$6,000 under $7.000 


1,945 


$7,000 under $8,000 


4,211 




1,503 


$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 $200,000 

$200,000 under $500,000 

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


2,313 

4,910 

1,261 

3,032 

159 

32 


Nontaxable returns, total 


103,690 


184,663 


31,105 


50,979 


528,174 


299,125 


76,767 


40,410 


21,532 


12,882 


4,771 


2,567 


23,198 


21,170 




13,262 

15,365 

29,600 

23,925 

8,700 

5,023 

7,815 


6,903 
11,542 
35,560 
43,514 
20,669 
18,866 
47,609 


8,943 
4,796 
8,239 

7,055 
2,072 


13,417 
15,693 
13,087 

5,910 
2,372 


73,496 
77,878 
169,220 
97,367 
43,256 
27,220 
39,737 


25,957 
29,195 
75,337 
75,050 
32,695 
20,415 
40,476 


18,382 

17,399 

15,194 

12,007 

6,420 

2,212 

4,153 


11,630 
7,730 
9,142 
4,932 
3,373 
1,436 
2,062 


1,939 

2,007 
5,670 
4,268 
2,007 
1,939 
3,702 


540 
337 
2,626 
3,410 
1,053 
491 
3,925 


2,659 
[ 2,112 


768 
1,799 


( •i,013 
/ 4,197 
) 3,a2 
S 2,509 
( 5,172 


7,552 


$600 under $1,000 




3,166 


$2,000 under $3,000 


4,138 




1,178 


44.000 under $5.000 


1,187 


$5,000 or more 


3,939 




200,817 
159,563 

80,78? 

58,337 


354,350 
650,409 
517,794 
746,580 


48.6P6 


67.748 


925.130 


524.595 


138,547 


73,544 


35,390 


19,312 


11,140 


3,ca5 


28,757 

29,230 

9,484 

5,049 


22,680 


Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 




33,978 

14,159 

7,933 




30,286 
16,275 
10,562 


73 
35 

17 


5,159 
4,462 
6,130 


552 

383 
57C 


,350 
,851 
,316 


126,160 
68,837 
33,556 


72,452 
40,952 
26,949 


32,554 
17,711 
10,342 


17, 
16, 
15, 


381 
510 
968 


8,627 
4,223 
2,151 


4,867 
3,109 
2,483 


16,880 
5,309 
4,637 



Footnotes at end of tanie. See text for "Explanation of Classifications a-nd Terms" and "So'irces of Data, Description of the Sample and Limitations of the Data." 



Individual Returns/1966 • Deductions and Exemptions 



75 



Table 37.— RETURNS WITH STANDARD DEDUCTION: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, 
GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED 





Dividends 


in adjusted 








Hfni;ion;- and 


Rents 


Ro.valtlL'L- 


Adjusted gross income 


gross Income 




(taxable portion) 


Net Income 


Net loss 


Net income 


Not loss 


classes 


Number of 
returns 


Amount 


Number of 
returns 


Amount 
dbJf«raJ 


Number of 
returns 


Amount 

(ThouaMid 

dolJaraJ 


Number of 
returns 


Amount 
(Ihaua^d 
dollmrt) 


Number of 
returns 


Amount 

( Vioaaand 
doilarn) 


Nujnber 

of 
returns 


Amoimt 
f Thouajnd 
dotlara) 


Number 

of 
retum.s 


Amount 

fjhooaand 

dollara} 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(3i) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 




2,108,590 


1,576,592 


12,233,719 


4,319,589 


926,590 


1,469,359 


1,451,519 


1,289,062 


523,840 


263,397 


186,016 


178,817 


4,940 


6,421 




Taxable returns, total 


1,657,805 


1,413,333 


9,731,836 


3,450,767 


466,798 


872,173 


912,453 


905,610 


400,540 


196,174 


139,728 


U9,019 


4,288 


4,161 


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 $200,000.... 

$200,000 under $500,000.... 
$500,000 under $1,000,000.. 


10,727 
112,704 
103,368 
109,698 
106,431 

128,498 
143,293 
116,709 
125,029 
131,717 

371,331 

117,378 

74,550 

3,865 

424 

68 
6 
4 


4,036 
41,249 
48,689 
71,116 
73,974 

87,007 
76,083 
88,444 
78,952 
97,032 

346,543 

169,899 

197,932 

25,534 

5,383 

1,439 
32 
29 


U2,568 
914,021 
768,881 
808,997 
352,415 

898,398 
935,578 
799,218 

327,413 
702,776 

1,666,393 

303,301 

135,325 

5,852 

600 

31 

10 
4 


15,110 
156,427 
224,786 
232,992 
251,422 

245,421 
271,414 
251,103 
273,842 
262,Ca4 

781,333 

263,882 

193,301 

13,099 

3,183 

653 
166 

114 


35,121 
59,951 
77,691 
56,478 

43,106 
40,861 
20,955 
34,188 
22,861 

54,414 

10,369 

5,431 

287 

30 

3 
1 
1 


42,401 

85,894 

157,470 

111,310 

93,392 
79,389 
30,945 
66,528 
40,336 

118,695 

24,038 

15,570 

601 

91 

10 

1 
2 


1 50,052 

' 67,855 
73,471 
76,380 

84,841 
66,688 
77,383 
73,509 
75,995 

130,879 

47,558 

30,403 

1,778 

142 

17 

1 

1 


30,400 

59,436 
61,936 
91,947 

80,313 
65,425 
50, 8U 
65,807 
47,343 

183,760 

81,025 

76,695 

9,617 

976 

70 
19 

20 


10,128 

19,253 
30,372 
26,847 

30,021 
43,369 
38,090 
27,483 
34,293 

102,823 

21,588 

10,076 

630 

59 

7 

1 


2,460 

9,000 
14,459 
11,887 

18,647 
19,908 
17,617 
8,784 
19,208 

52,879 

12,325 

7,273 

1,443 

245 

32 

2 


i U,631 
13,168 
11,134 
12,436 

8,727 

9,477 

8,826 

11,283 

10,931 

26,163 

8,734 

6,666 

474 

67 

9 

1 

1 


5,613 

3,195 

10,240 

11,037 

6,958 
7,424 
5,452 
7,837 
12,961 

25,755 

15,967 

26,872 

3,520 

1,124 

40 
9 
15 


\3,0&J 

1,190 

75 
U 

2 

1 


3,068 

880 

128 
10 

70 
5 




Nontaxable returns, total.... 


450,785 


163,208 2,501,833 


868,324 


459,791 


597,186 


539,065 


383,472 


123,300 


67,221 


46,287 


29,799 


(•) 


(«) 


Under $600 


78,744 

99,794 

161,177 

77,235 

21,359 

5,299 

7,177 


16,424 
24,879 
68,629 
36,528 
12,591 
3,064 
1,093 


539,591 
576,634 
829,227 
372,602 
108,542 
44,433 
30,854 


60,653 
115,994 
331,693 
213,337 
66,325 
21,Ca6 
9,751 


12,432 

32,951 

217,956 

143,931 

37,295 

I 10,226 


6,610 

19,553 

225,685 

231,447 

80,306 

33,585 


63,147 
87,098 
233,261 
104,523 
26,310 
13,691 
U,030 


22,150 25,687 
42,625 20,541 
157,545 38,869 
U6,194 15,684 

-;^»| 15,349 

6,630 6,670 


17,465 
9,318 

19,061 
6,489 

9,213 

5,675 


5,349 
7,828 
15,647 
11,034 

4,012 

2,417 


1,001 

2,538 

12,848 

8,499 

1,524 

3,389 


(•) " 

(•) ' 

(«) " 
(*) 




$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 


888,536 
651,605 
371,783 
196,666 


401,179 
428,526 
346,608 
400,279 


5,927,911 

4,190,766 

1,669,107 

445,935 


1,739,809 

1,312,383 

782,371 

434,526 


687,831 

168,173 

54,414 

16,172 


990,026 
320,325 
118,695 
40,313 


795,793 

394,133 

181,582 

80, OU 


620,562 
315,403 
184,460 
168,657 


203,231 

184,973 

103,124 

32,512 


99,353 
89,554 
53,121 
21,369 


92,239 
51,351 
26,414 
16,012 


61,493 
41,860 

27,084 
48,380 


(•) 
(") 
(«) 

727 


(»\ 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


(«) 
(•) 

773 




Estates and trusts 


Small business corporations 






Sick pay exclusion 


Moving expense 


Adjusted gross income 


Net income 


Net loss 


Net profit 


Net loss 


Other 
sources 


deduction 


classes 


Number of 

returns 


Amount 

(ThouMand 
dolleri) 


Number of 
returns 


Amount 

(ThovaMtd 
doltart) 


Number of 
returns 


Amount 

f Thousand 
dollars} 


Number of 
returns 


Amount 

( Thousand 
doUara) 


fTJwaiwd" 
<iitlara) 


Number of 
returns 


Amount 

f TTiouiwid 
dotlara) 


Number of 

returns 


Aiosunt 

(Thouavtd 
dollar a) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(43) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 




165,923 


2Ce,463 


10,349 


8,473 


52,501 


253,811 


12,314 


15,271 


1,000,573 


174,231 


133,550 


121,432 


36,987 




Taxable returns, total 


135,057 


192,962 


6,955 


4,541 


45,667 


245,199 


9,947 


12,339 


791,669 


155,246 


96,436 


120,078 


36,672 


Under $1,000 


20,552 

15,774 

8,555 

11,129 

3,155 

7,269 

10,528 

12,020 

3,844 

22,822 

8,444 

5,500 

393 

a. 

7 
1 
3 


17,763 

12,668 

8,951 

10,915 

10,282 

8,968 

23,992 

10,929 

5,667 

34,911 

20,542 

21,099 

4,261 

1,847 

97 

3 
67 




1,074 

2,361 

699 
86 

1 
320 


' 4,544 
3,410 

4,416 

' 2,808 

13,745 

6,024 

9,862 

731 

120 

5 

2 


5,4U 

6,819 

7,213 

11,149 

47,012 

37,195 
96,540 

23, ao 

9,264 

323 
1,058 


[ 5,314 

> 

2,609 

1,054 

960 

7 

2 

1 


3,079 

3,602 

2,382 

2,893 

255 

36 

92 


7,086 
72,582 
73,835 
f 53,520 
54,70? 

< 54,946 

66,193 

60,670 

^ 59,946 

( 44,103 

1 14S,161 

54,375 

32,549 

7,182 

1,703 

120 

1 


12,230 

10,328 
14,169 

13,963 
15,840 
17,645 
13,635 
16,742 

34,826 
4,416 

943 

3 
1 


14,847 

4,109 
10,425 

7,828 
7,9C» 
10,325 
11,153 
7,402 

18,064 
2,749 

1,673 

1 

1 


7,954 

1 12,565 

20,752 
12,365 
15,289 
11,634 
U,830 

24,326 
2,316 

547 




$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 $200,000.... 

$200,000 under $500,000.... 
$500,000 under $1,000,000.. 


1 


1 4,412 

2,005 

497 
39 

1 


2,330 

4,961 

4,113 
4,203 
4,458 
3,525 
2,440 

9,012 
1,155 

475 




"^ 1 




Nontaxable returns, total,... 


30,865 


15,500 


3,393 


3,931 


6,834 


8,610 


2,367 


2,932 


208,905 


18,984 


3?, 063 


(.) 


(«) 


Under $600 


6,667 

7,ca8 

7,971 
7,002 

> 2,207 


1,457 
3,039 
3,602 
6,532 

870 


> 3,393 


3,931 


5,214 
1,620 


3,467 

5,143 




1 2,367 


2,932 


f ^6,996 
27,162 

ee,785 

/ 59,928 

49,217 

5,573 

5,236 


6,613 
12,366 


9,874 
27,189 


i„; 


- 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


(«) 


Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


86,675 
42,017 
22,822 
14,409 


65,776 
59,860 
34,911 
47,916 


6,751 

2,006 

1,054 

538 


4,654 

2,180 

532 

1,107 


13,168 
11,135 
11,339 
16,859 


15,697 

23,516 

45,024 

169,574 


3,309 
4,513 
2,458 
2,034 


3,163 
2,373 
3,534 
5,696 


465,398 
292,954 
147,692 
94,529 


56,211 

77,831 

34,826 

5,363 


66,444 
44,618 
18,064 
4,424 


21,923 

71,870 

24,326 

3,363 


7,606 
18,739 
9,012 

1,630 



Footnotes at end of table. See text for "Exp3.analiOD of Classifications and Terms" and "Sources of Data, Deseription of the Sample and Limitations of the Data,' 



76 



Individual Returns/1966 • Deductions and Exemptions 



Table 37. —RETURNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS. DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED 

GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



anployee business 
expenses 



Number of 
returns 



f TTiouaand 
dollar') 



Self-employed pension 
deduction 



Number of 
returns 



Ajnount 

(TTvuatnd 
doll»ra) 



Standard deductions 



Number of 
returns 



Amount 
(Thouatnd 
do/iaraj 



Number of 
returns 



Amount 
dollar*) 



10 percent 



Number of 
returns 



{ Thouaartd 
dollara) 



Exemptions 



( Thou istd 
dollara) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



Grand total. 



800,771 



7i3,iie 



9,625 



5,^6 



41,225,992 



21,820,077 



23,583,672 



10,050,274 



11,769,803 



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,C00 under $8,000. . 
$8,000 under $9,000.. 
$9,000 under $10,000. 



746,268 



684,512 



9,626 



5,487 



29,916,676 



17,149,406 



13,070,210 



5,523,981 



16,846,465 



11,625,429 



41,311,366 



$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000... 

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



25,731 

21,723 
46,855 
85,473 

72,109 
75,117 
82,755 
76,514 
66,860 

160,309 
22,243 
10,348 

215 
10 



15,424 

18,379 
39,375 
62,629 

63,411 
68,835 
69,966 
63,746 
70,360 

157,635 

34,827 

19,276 

585 

52 

12 



3,811 



3,510 



2,178 

121 
5 



2,60.8 



1,217 



1,502 

142 
7 




178,106 
1,373,803 
1,224,000 
1,489,461 
1,668,889 

1,695,856 
1,717,053 
1,670,109 
1,542,486 
1,355,422 

2,686,054 

331,811 

159,050 

6,519 

675 

86 

10 



591,658 
4,460, 624 
3,460,542 
1,708,245 
1,235,475 

771,902 

459,086 

250,076 

99,075 

33,527 



175,247 

1,356,869 

1,176,323 

827,618 

732,009 

542,746 

366,818 

22S,137 

93,440 

32,774 



33,927 

108,924 

188,022 

1,906,519 

2,090,649 

2,109,164 
2,101,747 
1,952,349 
1,718,685 
1,399,379 

2,688,403 

381,922 

159,442 

6,554 

677 

86 

10 



2,859 
16,935 
47,677 
661,844 
936,880 

1,153,111 
1,350,235 
1,449,972 
1,449, CH7 
1,322,880 

2,685,832 

381,811 

159,050 

6,519 

675 

36 

10 



375,351 
2,947,670 
3,136,760 
4,203,051 
4,699,902 

4,657,851 
4,576,381 
4,275,181 
3,521,074 
2,789,169 

5,115,728 

700,460 

298,940 

12,447 

1,242 

130 

19 

10 



Nontaxable returns, total. 



54,502 



68,904 



11,309,316 



4,670,673 



10,513,462 



4,526,296 



795,854 



144,377 



16,537,461 



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 



12,368 

7,687 

13,442 

5,682 

7,755 
7,063 



18,371 

7,187 
18,194 
8,819 
7,966 
8,367 



4,250,400 

2,619,865 

2,164,415 

1,194,844 

575,490 

286,750 

217,552 



1,301,328 
855,511 
985,148 
690,470 
409,544 
235,459 
193,213 



4,047,628 

2,512,409 

1,922,992 

1,089,845 

516,639 

261,002 

162,947 



1,294,392 
847,201 
950,126 
665,064 
389,437 
224,191 
155,885 



202,772 

107,456 

241,423 

104,999 

58,851 

25,748 

54,605 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



227,216 

380,374 
160,359 



196,344 

344,677 

157, o44 

54,753 



(•) 
3,811 
2,307 
2,304 



(♦) 

513 
1,056 
1,651 



26,876,349 

11,104,153 

2,695,257 

550,228 



10,411,717 
8,166,234 
2,692,414 

549,712 



21,807,059 

1,776,128 

(•) 



8,638,475 

1,411,567 
(•) 



5,069,291 

9,323,030 

2,694,773 

550,228 



6,936 
3,310 
35,022 
25,405 
20,107 
11,268 
37,329 



3,120,540 
2,246,623 
3,912,192 
3,013,260 
1,933,990 
1,188,257 
1,W2,594 



1,773,242 
6,754,667 
2,692,182 

549,712 



_L. 



30,827,602 

20,862,892 

5,140,463 

1,017,871 



Adjusted gross income classes 



Number of 
returns 
with no 
taxable 
income 



(66) 



10,946,392 



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 $200,000 

$200,000 under $500,000 

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



Nontaxable returns, total. 



10,946,392 



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 cere 



4,250,400 

2,617,057 

2,095,406 

1,098,924 

490,493 

246,204 

147,908 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



10,798,484 
147,908 



Taxable income 



Number of 
returns 



(67) 



30,279,601 



29,916,676 



625,585 
4,569,548 
3,648,564 
3, 614,764 
3,326,124 

2,881,067 
2,560,333 
2,202,425 
1,817,760 
1,432,421 

2,683,883 

381,922 

159,442 

6,554 

677 

86 
10 



71,818 

95,920 
34,997 
40,546 
69,644 



16,077,866 

10,956,250 

2,695,257 

550,228 



(Thou a. 
dotlai 



(68) 



106,655,585 



106,234,259 



35,130 
2,404,842 
4,772,840 
6,929,281 
8,584,122 

9,497,308 
10,316,689 
10,536,303 
10,350,902 

9,446,620 

23,761,336 

5,341,417 

3,737,201 

391,969 

84,973 

24,212 

6,239 

10,825 



421,326 



18, 632 

70,138 

61,419 

53,295 

217,792 



22,931,749 
50,298,138 
23,803,399 
9,622,299 



Income tax 
before 
credits 



(69) 



18,648,235 



18,583,168 



4,924 

343,307 

716,006 

1,088,343 

1,384,989 

1,555,491 
1,717,511 
1,778,521 
1,778,794 
1,641,981 

4,341,923 

1,087,600 

934,343 

147,245 

39,675 

12,474 
3,435 
5,600 



65,069 



12 

2,697 

10,269 

8,892 

7,758 
35,441 



3,568,196 
8,495,382 
4,349,003 
2,235,649 



Tax credits 



Retirement income 



Number of 
returns 



(70) 



569,102 



379,705 



10,760 
57,013 
81,714 
57,786 

43,293 
31,289 
16,445 
22,259 
10,061 

35,770 

7,827 

5,099 

336 

37 

10 

1 



189,396 



50,533 

68,378 

53,893 

14,237 

1,355 



394,814 

125,208 

35,770 

13,310 



(ThouMi 
dolla, 



^'n.) 



60,827 



43,611 



269 
3,291 
9,307 
6,887 

5,546 
4,982 
1,914 
2,742 
1,432 

5,409 

1,089 

691 

45 

5 

2 
(') 



17,216 



1,604 

7,098 

4,851 

3,CK0 

623 



36,347 

17,239 

5,409 

1,832 



Investment income 



Number of 
returns 



(72) 



940,529 



769,133 



17,056 

33,262 
55,656 
63,004 

74,587 
71,115 
73,745 
55,958 
56,075 

155,288 

52,354 

47,245 

2,354 

288 

30 
3 
3 



171,395 



19,848 

27,243 
31,104 
25,707 
67,494 



272,879 
401,336 
161,607 
104,707 



(Thouaartd 
dollars) 



(73) 



196,429 



149,9 



1,910 
4,276 
7,153 

10,275 
8,979 

11,501 
12,115 
12,229 

33,102 

18,100 

21,346 

2,921 

4(» 

76 

2 

29 



1,042 

3,137 
4,041 
4,494 
33,753 



26,592 
77,344 
45,147 
47,345 



Foreign taxes 



Number of 
returns 



(74) 



12,611 



5,552 



1,060 

621 

11 

3 



(♦) 



(•) 
(•) 



4,980 
3,331 
1,945 
1,805 



(Thouaartd 
dollara) 



(75) 



3,182 



2,083 



492 

433 

10 

150 



1,098 



(«) 



(») 
(•) 



303 

414 

561 

1,904 



All other tax credits 



Number of 
returns 



(76) 



7,535 



3,341 



3,695 



I 3,695 



(Thouaand 
dollara) 



(77) 



1,046 



750 



(•) 
1,438 
848 



(•) 



293 
268 



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 Returns/1966 • Deductions and Exemptions 



77 



Table 37.— RETURNS WITH STANDARD DEDUCTION: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, 
GROSS INCOME CLASSES— Continued 



AND TAX ITEMS, BY ADJUSTED 





Income tax 
after 
credits 






" 






Taxpayinentt: 


Adjusted gross income 
classes 


prior year investment 
credit 


Self -employment tajt 


Tajc withheld 


SKcess social security 
taxes withheld 


Nonhl^jhway Federal 
gasoline tax 


Tax withheld by 
roculatcd investment 
companies 




Number of 
returns 


Aiaount 

fTJiooiMld 
dofJar,) 


Number of 
returns 


Amount 
fThouaand 


Number of 
returns 


Amount 

(Ihouamd 
dollars) 


Number of 
returns 


Amount 

CThouaxd 

dblJara) 


dumber of 

r'-turn;; 


Amount 

(Thou»m\d 
dollari> 


Number of 
returns 


A: 
fTJ. 
do 


BDUnt 
auaand 
1/araJ 

90) 




(78) 


(79) 


(80) 


(81) 


(82) 


(83) 


(84) 


(85) 


(35) 


(87) 


(38) 


(39) 


( 


Grand total 


18,386,775 


101,146 


13,614 


3,239,552 


629,856 


35,964,192 


18,044,372 


1,008,029 


54,4X 


1,006,797 


100,946 


12,230 


1,347 


Taxable returns, total 


13,336,775 


80,313 


10,656 


2,189,120 


511,6^5 


27,522,701 


17,436,266 


990,798 


53,767 


624,470 


61,705 


9,989 


1,287 




4,921 

342,887 

710,790 

1,075,204 

1,370,791 

1,539,634 
1,703,543 
1,764,980 
1,763,889 
1,628,206 

4,297,621 

1,067,898 

911,706 

144,205 

39,251 

12,245 
3,433 

5,571 


2,459 

3,ei2 
4,018 

7,424 
5,022 
6,472 
7,825 
6,472 

20,775 

8,074 

7,566 

512 

72 

8 

1 1 

! 1 


139 

361 
278 

556 
571 
595 
892 
587 

3,032 

1,587 

1,699 

276 

37 

46 
(') 


17,657 
135,333 
195,517 
250,045 
245,741 

222,033 
208,929 
165,707 
149,839 
122,007 

306,358 

92,258 

74,257 

3,179 

235 

22 
2 

1 


1,022 
10,816 
24,069 
39,669 
47,927 

50,077 
51,237 
43,815 
42,796 
36,175 

100,205 

33,949 

28,556 

1,234 

89 

8 
1 
(') 


562,954 
4,171,669 
3,280,797 
3,267,137 
3,071,191 

2,684,290 
2,416,018 
2,097,450 
1,720,109 
1,352,206 

2,472,015 

308,148 

95,089 

3,234 

350 

36 
7 

1 


52,582 

641,305 

875,281 

1,221,066 

1,489,224 

1,630,852 
1,768,607 
1,806,279 
1,727,694 
1,575,953 

3,719,261 

669,467 

283,642 

21,325 

3,307 

358 
53 
(') 


6,456 

4,CH3 

14,572 
78,801 
191,980 
178,566 
124,264 

340,216 

41,492 

9,798 

525 

66 

8 

1 


762 

210 

599 

1,292 
5,375 
9,399 
6,320 

23,533 

4,436 

1,663 

146 

30 

2 

1 


|22.274 

{ 43,150 

I 67,087 

71,095 

59,586 
59,109 
53,210 
51,429 
40,337 

97,134 

24,283 

15,098 

a4 

55 

8 

1 


1,197 

2,941 
5,398 
5,884 

6,115 
5,713 
5,967 
5,544 
4,581 

11,660 

3,545 

2,993 

146 

18 

2 


' 3,672 
1,250 

a 

5 

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 $200,000 

$200,000 under $500,000 

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


984 

283 

12 

8 

(') 


Nontajcable returns, total.... 


_ 


20,834 


2,958 


1,050,434 


118,213 


8,441,493 


558,109 


17,230 


667 


382,327 


39,242 


(•) 


(•) 




- 


3,06C 

3, QIC 
3,8i; 

j 3,8i: 

7,13= 


227 

349 

710 

505 

1,167 


88,457 

167,494 

338,028 

203,832 

j" U0,548 

I 63,44: 

78,63C 


4,63S 
8,762 
26,06e 
24,19e 
17,92<: 
12,94£ 
23,67: 


3,849,467 
2,067,799 
1,121,564 
683,756 
373,309 
201,847 
143,751 


124,714 
146,348 
102,370 
65,916 
45,918 
26,692 
26,151 


4,545 
3,645 

8,840 


77 
343 

247 


41,944 
(• 34,557 
{ 97,039 
( 75,510 
j 46,868 
i 32,062 
t 54,237 


3,792 
2,097 
7,5a 
7,854 
5,323 
3,964 
3,651 


(.) 


(•) 




- 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


- 




3,504,593 
8,400,252 
4,297,621 
2,184,310 


23,784 
39,23c 
21,62i: 
16,49. 


2,569 
4,041 
3,233 
3,771 


1,816,095 
940, 06< 
312,17; 
171, 21E 


218,042 

245, 05i! 

102,44. 

64,31. 


22,671,488 

10,412,496 

2,473,118 

407,090 


4,811,415 

8,534,871 

3,719,794 

978,292 


20,270 
595,602 
340,216 

51,941 


1,464 
23,159 
23,533 

5,278 


531,597 
333,042 
101,397 
40,651 


46,009 

35,470 

12,532 

6,935 


(•) 

(•) 
2,057 
1,317 


(•) 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


(«) 
117 
303 




Taxpaiinents — Continued 1 


Tax due at time of 
filing 


Overpayment 


Adjusted gross income 


Nonspecified 
refundable taxes 


Payments on 1966 
declaration 


Total 


Cash requested 


Bonds 
reque 


only 
sted 


Credit on 


1957 tax 


classes 


Number of 
returns 


Amount 


Nijmber of 
ret-oms 


Amount 


lumber of 
returns 


Amount 

f Thousand 
doJiaraJ 


Number of 
returns 


Amount 

f Thouavid 
doiiaraj 


Number of 
returns 


Amount 
(Thouamd 
dol/araj 


Number 

of 
ret-jms 


Amount 

(Ihotitmd 
dDifaraJ 


Number of 
returns 


Amount 

'Thouaand 
doJ /«raj 




(91) 


(92) 


(93) 


(94) 


(95) 


(96) 


(97) 


(98) 


(99) 


(100) 


(101) 


(102) 


(103) 


(104) 


Grand total 


7,855 


918 


1,699,943 


1,541,356 


10,124,876 


?,323,83B 


29,116,707 


3,036,894 


28,621,202 


2,910,737 


94,209 


9,362 


455,172 


116,745 


Taxable returns, total 


4,913 


730 


1,576,784 


1,504,844 


9,267,789 1 2,244,044 


20,554,401 


2,443,467 


20,143,251 


2,338,233 


75,466 


8,346 


373,115 


96,889 


Under il.OOO 


U,311 

} 572 

' (•) 

5 


463, 

182 

(♦) 
2 


4a, 002 

74,267 
103,505 
131,174 

133,938 
125,816 
124,698 
131,155 
107,492 

, 359,968 

r 132,470 

102,264 

5,364 

581 

78 
8 
4 


6,932 

19,025 
34,443 
54,033 

62,255 
65,460 
72,241 
87,168 
79,146 

356,748 

211,725 

359,956 

70,249 

17,028 

5,458 
1,452 
1,525 


70,699 

583,778 

734,914 

l,0&4,31i 

1,045,115 

899,594 
894,169 
734,744 
735,966 
589,510 

1,479,142 

297,001 

132,292 

5,850 

613 

76 

10 
5 


1,470 

35,355 

79,523 

108,437 

131,016 

138,269 
158,102 
139,735 
154,049 
141,300 

512,190 
242,280 
314,702 
55,703 
19,383 

6,561 
1,919 
4,050 


554,886 
3,973,212 
2,897,688 
2,532,066 
2,272,242 

1,971,147 
1,562,052 
1,461,854 
l,Gr75,245 
837,697 

1,203,974 

34,670 

26,900 

694 

64 

9 
1 


48,495 
331,324 
241,917 
254,884 
261,409 

247,929 
243,931 
220,255 
176,284 
142,388 

222,902 

28,269 

21,071 

1,927 

399 

81 

2 


552,557 
3,936,876 
2,868,623 
2,496,812 
2,231,405 

1,937,698 
1,635,594 
1,431,662 
1,038,831 
813,517 

1,125,954 

61,645 

n,555 

196 

19 

5 
1 


48,232 
327,351 
236,673 
249,558 
254,573 

240,032 
233,812 
214,309 
168,543 
137,617 

198,155 

15,898 

6,976 

373 
81 

32 

2 


22,515 
7,265 
9,317 
8,079 

5,260 
5,237 
5,059 
4,635 
2,418 

•4,973 

708 


2,050 
635 
912 
483 

574 
1,081 
251 
364 
750 

1,006 

240 


17,655 
24,508 
29,348 
35,823 

31,399 
23,626 
28,944 
37,193 
24,402 

83,432 

24,781 

16,306 

539 

48 

6 


2,186 


$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 $200,000.... 

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


4,u04 
4,404 
6,352 

7,323 

4,039 

5,695 

7,377 

4,022 

23,740 

11,247 

13,980 

1,553 

318 

49 




2,942 


138 


123,159 


36,513 


857,087 


79,795 


8,562,307 


593,429 


3,477,950 


572,554 


18,744 


1,017 


78,058 


19,859 




) 2,942 


188 


■ 22,802 
18,177 
33,244 
22,239 
13,979 
6,523 
6,195 


4,590 
6,100 
9,005 
6,795 
3,730 
2,404 
3,889 


76,952 

150,933 

280,045 

156,665 

81,730 

47,608 

63,154 


3,674 
7,207 
19,415 
16,445 
10,989 
7,746 
14,319 


3,898,192 
2,090,225 
1,161,249 
695,856 
374,155 
199,133 
143,497 


132,221 
152,907 
112,071 
92,331 
47,^7 
27,826 
28,376 


3,832,118 
2,074,595 
1,139,114 
681,2a 
355,316 
195,5a 
140,026 


129,638 
148,605 
106,819 
88,580 
45,190 
26,686 
25,936 


9,116 
\ 9,628 


347 
670 


9,765 
( 12,277 
1 23,596 
\ 14,797 
1 9,029 
4,414 
4,179 


2,237 
3,891 
5,109 
3,590 
1,453 
1,140 
2,439 


4600 under il. 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 under $15,000 
Returns $15,000 or more 


2,S75 
(*) 

1,30; 

602 


189 
(•) 
262 
267 


469,910 
627,916 
360,821 
241,296 


147,053 
368,344 
357,442 
668,012 


4,292,750 

3,911,831 

1,483,856 

436,439 


421,276 
744,311 
513,440 
644,811 


20,648,904 

7,149,259 

1,205,479 

113,065 


1,703,031 

1,057,666 

223,811 

52,335 


20,424,297 

6,996,260 

1,126,705 

73,939 


1,653,019 

1,024,585 

193,608 

24,575 


65,919 

22,510 

4,973 

707 


5,095 

3,020 

1,006 

240 


181,314 

148,577 

84,284 

41,997 


34,965 

30, oa 

24,198 

27,521 



f4 rosS^ilfJirreS :i^r:^T^-^^.:r:^:^lll^.T^ieTZ^^^^^^^^ S SS-L mauded m the app^priate totals. 

-Less than $500. 

^Negative "Other sources." , . ^^ ^„„„,-f,-a>i 

^Includes nonhi^hway Federal gasoline tax and tax withheld by regulated investjnent compames when not specified. 

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



78 



Individual Returns/1966 • Deductions and Exemptions 



li 



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80 



Individual Returns/1966 • Deductions and Exemptions 



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Individual Retums/1966 • Deductions and Exemptions 



81 



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82 



Individual Returns/1966 • Deductions and Exemptions 

Table 39.— NUMBER OF RETURNS, EXEMPTIONS, ADJUSTED GROSS INCOME AND TAX BY TYPE OF EXEMPTION AND MARITAL STATUS 



All returns 

Retume of husband and wife filing jointly 

Returns of husband and wife filing separately 

Returns of surviving spouse 

Returns of single persons not head of household or surviving spouse. 
Returns of head of household 



Number of 
returns 



(1) 



70,160,425 



39,932,116 

2,882,993 

222,622 

25,181,624 

1,941,067 



Number of 
exemptions 



(2) 



194,961,328 



151,765,167 

6,889,873 

629,809 

30,969,084 

4,707,395 



Exeraptions for taxpa;.eri: 



Number of 
exemptions 



(3) 



110,724,726 



79,852,878 

3,526,533 

222,622 

25,131,624 
1,941,067 



Adjusted 
gross 
income 

(Thotiaand 



(4) 



468,450,579 



366,515,572 

10,796,571 

1,118,498 

78,722,702 

11,296,236 



Income tax 

after 

credits 

C7))oua«id 

dot I an) 



(5) 



56,087,084 



43,761,039 
1,140,342 

107,687 
9,804,979 

1,273,041 



Exemptions of taxpayers age 65 or over 



Number of 
returns 



(6) 



6,442,912 



3,676,675 

■ 160,641 

10,816 

2,491,756 

103,025 



Number of 
exemptions 



(7) 



8,311,151 



5,509,236 

196,317 

10,816 

2,491,756 
103,025 



Adjusted 
gross 
income 

(Thouattid 



(8) 



39,036,706 



26,663,727 

603,602 

53,170 

11,012,005 

7a;, 201 



Income tax 
after 

credits 
(Thousand 

dallart) 



(y) 



5,360,564 



3,647,560 

88,285 

5,944 

1,511,671 

107,102 



All returns 

Returns of husband and wife filing jointly- 

Returns of husband and wife filing separately 

Returns of surviving spouse 

Returns of single persons not head of household or surviving spouse. 
Returns of head of household 



Exemptions for blindness 



Number of 
returns 



(10) 



98,530 



57,637 

(*) 

(•) 

35,088 

(•) 



Number of 
exenqjtions 



(11) 



100,153 



59,159 

(•) 
(•) 

35,088 
(») 



Adjusted 
gross 
income 

(Thouatnd 
dotlara) 



(12) 



671,050 



459,560 

(*) 

{•) 
188,566 

(•) 



Income tax 

after 
credits 
(Thoutard 

dollars) 



(13) 



78,695 



53,503 

(*) 

{-) 

23,170 

C*) 



Exemptions for taxpayers' dependents 



Number of 
returns 



(14) 



31,970,386 



26,903,153 

1,301,584 

215,294 

1,900,555 

1,649,800 



Number of 
exemptions 



(15) 



75,825,300 



66,343,892 

3,161,784 

396,171 

3,260,615 

2,662,836 



Adjusted 
gross 
income 

( Thoutard 
doilaral 



(16) 



282,806,842 



259,051,895 
5,557,971 
1,098,910 
7,320,272 



Income tax 
after 
credits 

( Thouaand 
dattart) 



(17) 



31,139,585 



28,847,123 
449,135 
105,540 
673,830 

1,063,960 



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 sampUng variability. However, the data are included in the appropriate totals. 



Individual Returns/1966 • Deductions and Exemptions 



83 



Table AC— ALL RETURNS: EXEMPTIONS BY TYPE, 



AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS, 
INCOME CLASSES 



BY ADJUSTED GROSS 



Adjusted gross income classes 



Number of 
returns 



Number of 
exemptions 



Number of 
exemptioim 

for 
taxpayers 



Exemptions for a^^e t>5 cr over 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
Income 



Income tux 
after 
credits 



Exemptions for blindness 



Number 

of 

returns 



Number 

of 
exemp- 
tions 



Adjusted 
Income 



(Thoutm 
doltaii 



Income 
tax 
after 
credits 
Thou tand 
doiimrM) 



(1) 



(2) 



C3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



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 

$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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total..... 

No adjusted gross income... 

•Jnder $600 

$608 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 under $15,000. 
Returns $15,000 or njore 



194,9til,326 



110,724,726 



0,442,912 



'39,030,700 



^, 300, 564 



50,709,076 



100,485,150 



«,17o,15j 



3,01'>,50o 



4,;'U5,2J9 



33,914,339 



5,3oO,io 



00,4J8 



SoS.OOo 



78,o95 



632,004 
4,879,824 
4,497,834 
4,939,112 
5,028,982 

5,050,612 
5,101,152 
4,939,850 
4,496,362 
3,769,699 

9,239,969 

2,223,601 

1,033,911 

217,765 

40,727 

9,901 

1,545 

026 



032,604 

5,276,116 

6,595,879 

9,696,868 

12,001,731 

14,122,377 
15,880,855 
16,999,265 
15,973,838 
13,825,631 

33,959,119 

3,210,649 

6,257,714 

853,316 

150,975 

35,094 
5,499 
2,120 



o32,604 
5,032,962 
5,308,821 
6,707,491 
7,451,949 

8,154,469 
8,720,222 
8,905,037 
8,348,656 
7,139,826 

17,317,142 

4,303,177 

3,140,043 

414,945 

76,591 

18,284 
2,824 

1,110 



115,230 
373,345 
498,662 
478,500 

417,312 
364,666 
220,382 
211,161 
155,162 

381,582 

143,520 

201,573 

42,585 

11,546 

3,457 
572 

251 



115,230 
374,347 
598,377 
593,117 

541,905 
468,250 
274,933 
275,253 
204,627 

498,573 

192,451 

284,847 

60,817 

16, 502 

4,868 
798 
344 



204,928 

943,677 

1,734,475 

2,143,840 

2,285,149 
2,369,764 
1,647,533 
1,798,755 
1,471,180 

4,599,321 
2,466,371 
5,928,666 
2,864,884 
1,545,640 

996,512 
387,560 
526,034 



2,557 
29,823 
69,446 
120,075 

150,122 
180,754 
144,966 
172,857 
150,651 

551,300 
358,215 
1,180,301 
861,469 
574,849 

412,195 
169,830 
231,154 



6,640 
6,056 
9,040 

6,752 

5,426 

10,026 

8,981 

3,061 

3,258 

503 

126 

41 



6,640 
6,056 
9,241 

6,752 
5,426 
10,026 

9,282 

3,061 

3,203 

513 

128 

42 



10,211 
21,546 
39,288 

41,346 
40,488 
87,219 

107,369 
52,371 
91,096 
34,595 
16,725 

12,378 
2,297 
5,077 



387 
1,039 
1,929 

3,180 
3,113 
7,730 

11,943 
7,357 
17,407 
10,205 
5,957 

5,554 

765 
2,129 



13,451,349 



34,476,176 



18,548,572 



'5,122,369 



38,613 



39,716 



374,240 

4,281,080 

2,693,517 

2,606,363 

1,634,411 

910,780 

476,360 

474,598 



1,073,137 

5,268,810 
3,878,690 
7,452,669 
6,272,574 
4,495,737 
2,827,080 
3,206,879 



614,331 

4,572,273 
3,049,204 
3,943,701 
2,362,116 
1,682,445 
909,915 
914,587 



84,107 

214,146 

260,456 

1,199,518 

659,695 

259,086 

81,298 

65,101 



113,327 

267,522 
329,243 
1,479,788 
963,233 
413,857 
139,803 
99,137 



'379,234 

77,422 
211,136 
1,790,333 
1,621,899 
874,575 
360,414 
565,324 



(>) 

7,858 
I 

10,898 
3,323 

7,121 

3,911 



(•) 
7,858 



10,898 
8,823 



8,224 
3,911 



(•) 
5,026 



16,478 
22,985 



28,261 
30,024 



32,955,107 

23,797,560 

9,262,594 

4,145,164 



65,472,497 
79,840,822 
34,079,782 
15,558,227 



42,767,813 

42,117,567 

17,859,382 

7,979,464 



4,224,042 

1,426,966 

385,596 

406,308 



5,387,845 

1,854,937 

503,741 

564,578 



'9,583,905 
9,945,331 
4,643,052 

14,859,358 



221,902 

799,349 

551,300 

3,788,013 



50,437 

25,413 

9,282 

7,398 



57,741 

25,413 

9,533 

7,416 



'149,466 
189,234 
110,767 
221,583 



3,354 
14,023 
11,943 
49,373 



Adjusted gross income classes 



Exemptions for taxpayers' dependents 



Exemptions other than age or blindness 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

(Thoumand 
doll*!'} 



Income tax 
after 
credits 

^Thousand 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

(Thotttard 



bi/«. 



•> 



Income tax 

after 

credits 

(Thoutwtd 

rktlUra) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(IJ) 



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 $200,000 

$200,000 under $500,000 

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

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

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



31,97u,3cr.. 



, (325,300 



'282,800,642 



31,139,585 



70,100,425 



186,550,024 



'466,450,579 



5o, 057,084 



272,813,754 



31,139,585 



56,709,076 



155,919,473 



450,185,049 



56,087,084 



127,924 

751,605 

1,501,194 

2,054,692 

2,494,629 
2,917,826 
3,222,669 
3,019,506 
2,629,715 

6,410,090 

1,531,476 

1,110,629 

142,087 

22,890 

4,890 
754 
278 



127,924 

905,071 

2,384,944 

3,947,425 

5,422,594 
6,689,040 
7,813,869 
7,347,310 
6,478,770 

15,634,122 

3,7U,950 

2,829,560 

377,541 

57,754 

11,900 

1,873 

562 



227,292 
1,948,963 
5,295,474 
9,292,931 

13,773,U6 
18,993,079 
24,166,895 
25,609,918 
24,919,044 

76,469,580 

25,935,365 

31,377,429 

9,295,662 

2,983,247 

1,385,245 
502,041 
583,443 



4,255 

65,623 

220,003 

477,052 

817,752 
1,3U,135 
1,841,514 
2,160,124 
2,272,865 

8,196,067 
3,339,386 
5,574,207 
2,660,413 
1,096,346 

573,402 
220,672 
256,769 



532,604 
4,379,824 
4,497,834 
4,939,112- 
5,028,932 

5,050,612 
5,101,152 
4,939,850 
4,496,362 
3,769,099 

9,239,969 

2,223,601 

1,638,911 

217,765 

40,727 

9,901 

1,545 

626 



632,604 

5,160,887 

6,214,891 

9,092,435 

11,399,374 

13,577,062 
15,409,262 
16,718,906 
15,695,966 
13,618,597 

33,451,264 

8,015,137 

5,969,604 

792,486 

134,345 

30,184 
4,697 
1,772 



595,041 

7,223,377 

11,305,492 

17,235,781 

22,655,266 

27,817,426 
33,164,002 
37,017,924 
33,151,570 
35,755,233 

110,296,537 

37,746,506 

46,284,459 

14,337,U4 

5,364,800 

2,814,549 
1,037,061 
1,331,761 



5,005 

360,055 

821,525 

1,352,876 

1,887,595 

2,385,976 
2,984,233 
3,434,532 
3,750,965 
3,684,045 

12,981,170 
5,296,442 
8,690,979 
4,228,575 
2,001,144 

1,174,864 
457,029 
590,074 



4,027,530 



12,081,982 



'9,993,089 



30,530,552 



'18,265,530 



138,897 

209,430 
269,002 
1,042,500 
928,473 
643,049 
395,309 
400,870 



345,477 

425,595 
495,806 
2,018,283 
2,438,401 
2,395,223 
1,773,952 
2,189,245 



^977, 408 

75,225 
221,390 
1,578,463 
2,318,403 
2,230,671 
1,759,368 
2,786,977 



374,240 

4,281,080 

2,693,517 

2,606,353 

1,634,411 

910,780 

476,360 

474,598 



959,807 

4,997,868 
3,545,010 
5,951,984 
5,300,517 
4,077,668 
2,683,860 
3,103,832 



^1,821,142 

1,409,074 
2,062,167 
3,857,723 
4,043,498 
3,135,359 
2,118,292 
3,400,557 



8,062,077 
14,659,987 
0,426,945 
2,321,377 



17,259,099 

35,842,856 

15,706,576 

7,016,769 



'23,970,772 
109,809,037 
76,666,728 
72,360,255 



766,933 
8,405,390 
8,196,067 
13,771,195 



32,955,107 
23,797,560 
9,252,594 
4,145,154 



60,026,911 
77,960,422 
33,566,458 

14,996,233 



■■73,370,931 
174,670,690 
110,563,910 

109,345,048 



4,427,057 
16,239,750 
12,981,170 
22,439,106 



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



84 



Individual Returns/1966 • Deductions and Exemptions 



Table ^0 —ALL RETURNS- EXEMPTIONS BY TYPE, AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS, BY ADJUSTED GROSS 

INCOME CLASSES— Continued 



Adjusted gross income classes 



Mumber of exemptions other than age or blindness 



Number of 
returns 



Adjusted 
gross 
income 

dolUri) 



Income tax 

after 
credit? 
( TAou i^nd 

doltva) 



Nufflbe:' of 
returns 



Adjusted 

gross 
income 



Income tax 
after 
credits 

( Thouaand 
dot I or 9) 



Number of 
returns 



Adjusted Income tax 



gross 
income 

f 77|ouaa/)d 
dolt mm) 



after 
credits 

CThouamd 
dollar*) 



(20) 



(a) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



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 $3,000 

$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 $200,000. 

$200,000 under $500,000 

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

Nontajtable 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 under $15,000, 
Returns $15,000 or more 



24,979,809 



'77,743,968 



10,003,517 



15,821,754 



9,197,620 



'77,604,177 



9,5cv,J.;. 



17,754,274 



73,071,868 



10,003,517 



13,158,720 



116,355,434 



16,393,165 



8,295,404 



632,604 
4,598,761 
3,170,291 
2,534,136 
2,038,935 

1,524,372 

1,099,620 

717,133 

461,645 

278,531 

472,590 

103,035 

101,700 

15,514 

3,639 

1,245 

ioa 

115 



595,041 
6,720,313 
7,885,242 
8,811,374 
9,133,766 

8,349,871 
7,115,342 
5,363,936 
3,913,546 
2,544,318 

5,556,510 
1,753,082 
2,679,098 

1,040,158 
518,998 

353,056 
140,936 
297,281 



5,005 

351,499 

695,404 

948,520 

1,097,956 

1,088,105 
986,304 
785,558 
595,962 
416,000 

964,358 
360,056 
766,555 
375,392 
214,141 

155,938 
o2,810 
133,954 



281,063 

947,925 

1,261,127 

1,250,766 

1,281,702 
1,315,641 
1,148,608 
1,121,094 
930,491 

2,468,757 

612,773 

445,571 

62,871 

14,540 

3,918 
621 
252 



503,064 
2,413, o92 
4,420,910 
5,693,045 

7,059,561 
8,556,105 
8,596,889 
9,524,209 
8,842,777 

29,577,448 
10,412,215 
12,595,851 
4,179,089 
1,929,705 

1,118,998 

419,202 
512,674 



8,556 
107,827 
274,507 
444,324 

620,306 

852,013 

939,280 

1,106,097 

1,081,787 

4,012,542 
1,615,434 
2,485,624 
1,252,239 

718,338 

463,785 
134,293 
226,213 



369,723 
638,746 
693,588 

785,942 
891,258 
888,945 
870,018 
687,915 

1,746,666 

411,067 

269,507 

33,737 

6,507 

1,507 

201 

77 



978,263 
2,242,821 
3,126,469 

4,335,171 
5,797,317 
5,563,358 , 
7,366,720 I 
6,513,370 
20,829,800 
6,970,772 
7,525,478 
2,221,157 
859,050 

429,312 
133,996 
149,493 



'4,672,104 



2,6o3,032 



14,117,752 



902,214 



118,992 

3,877,010 

2,182,588 

757,865 

201,030 

57,278 

8,155 

22,618 



^265, 466 

1,265,735 

1,642,879 

1,087,721 

478,177 

190,406 

36,065 

237,587 



124,959 

268,388 
349,904 
1,050,251 
524,760 
215,366 
75,107 
54,297 



2612,978 

96,127 
288,367 
1,521,653 
1,295,519 
731,412 
333,011 
4.>;,641 



36,454 

60,488 
o7,293 
433,780 
214,747 
44,819 
23,773 
20,860 



^243, 132 

21,125 
55,192 
683,294 
497,022 
152,193 
106,269 
189,656 



20,177,645 

4,100,659 

474,747 

22o,758 



'37,580,253 

27,527,585 

5,583,032 

7,053,098 



3,093,333 

3,871,928 

964,358 

2,068,847 



6,359,617 
5,845,028 
2,472,620 
1,144,489 



'16,683,620 
42,871,917 
29,624,373 
31,293,073 



835,214 
4,599,483 
4,012,542 
6,945,926 



2,583,412 

4,141,717 

1,748,177 

724,314 



'7,619,515 
30,787,108 
20,847,255 

18,350,298 



18,185 
98,321 
197,050 

332,954 
508,861 
639,305 
760,71-- 
718, 4_; 

2,573,011 

1,006,8^ ' 

l,432,u:-, 

656,34: 

320,98- 

179,2U.- 
59,62; 

66,80- 



31J,5c. 
2,960,27 . 
2,573,01. 
3,722,4-;'- 



Adjusted gross income classes 



Number of exemptions other than age or blindness— Continued 



Number of 

returns 



Adjusted 
gross 
income 



Income tax 
after 
credits 



Nujnber of 
returns 



Adjusted 
gross 
income 

( Thousand 
dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



Six or more 



Number of 
returns 



Number of 
exemptions 

other than 

age or 
blindness 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(35) 



(37) 



(38) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000. 
Returns $15, OOO or more 



'82,965,638 



'56,004,861 



38,581,605 '53,658,754 



4,645,3V' 



7,980,16'; 



31,304,34d 



9,520,224 



54,294,324 



9,89t) 
405,706 
566,070 

682,997 
794,773 
932,961 
877,191 
814,225 

,018,712 

497,916 

340,713 

39,300 

6,144 

1,310 
199 
76 



23,295 
1,429,905 
2,554,433 

3,777,806 
5,183,638 
6,987,107 
7,456,317 
7,716,773 

24,133,312 

8,/,46,308 

9,554,896 

2,573,090 

798,493 

368,704 
131,970 
163,299 



'1,660,790 



38,518 

28,386 
43,532 
188,830 
360,072 
71,952 
32,986 
31,727 



'254, 583 

9,519 
35,264 
292,883 
919,736 
251,453 
146,330 
270,138 



1,745,947 

4,128,060 

2,022,024 

887,561 



'5,403,236 
31,296,157 
24,172,061 
22,094,184 



110 
29,015 
107,875 

216,443 
362,017 
555,951 
659,186 
735,719 

2,680,657 

1,131,390 

1,713,432 

744,550 

294,468 

153,810 
58,218 
72,383 



99,396 
331,153 

393,319 
497,694 
642,998 
577,550 
551,911 

1,344,819 

331,539 

251,074 

32,689 

4,800 

974 

161 
54 



331,771 
1,501,285 

2,170,499 
3,243,678 
4,827,653 
4,896,556 
5,225,119 

16,059,459 

5,629,332 

7,104,710 

2,132,160 

620,557 

276,724 
105,170 
119, o51 



2,514 
35,062 

85,268 
175,955 
314,329 
364,535 
429,364 

1,595,633 
692,031 

1,220,866 
602,918 
225,684 

114,836 
45,938 
50,420 



138,471 

382,280 
502,165 
609,205 
588,864 
506,625 

1,188,425 

267,272 

229,346 

33,654 

4,395 

947 

155 

52 



838,101 

2,432,878 
3,337,024 
4,090,887 
3,985,564 
3,398,879 

8,002,216 

1,804,000 

1,548,019 

229,377 

33,327 

6,472 
1,043 



6d2 , 965 



'1,710,537 



1,201,597 



6,873,471 



2o,..02 
23,790 
27,750 
88,903 
176,166 
231,032 
43,979 
44,943 



'214,935 

6,041 
22,210 
137,494 
452,654 
783,148 
195,800 
325,125 



23,914 

23,019 
22,449 
86,733 
157,635 
290,332 
292,361 
300,153 



170,127 
147,856 
602,441 
1,084,607 
2,012,230 
2,102,342 
2,558,417 



137,000 
2,529,315 
2,680,657 
4,173,252 



1,048,571 

2,703,722 

1,348,029 

622,773 



'3,257,469 
20,614,083 
16,096,924 
16,025,385 



37,575 
1,369,452 
1,595,633 
2,952,794 



1,039,915 

2,377,774 

1,196,997 

539,269 



7,153,154 

19,711,305 

8,073,699 

3,643,447 



646,268 
2,124,519 
3,267,922 
4,578,971 
4,994,222 
4,812,926 

14,140,009 
4,534,297 
5,624,426 
2,191,460 
637,997 

267,855 
105,787 
39,364 



5,3..-) 
42,90- 
99,0e- 
200,11- 
264, 4t: 
302,7;. 

1,154,9-; 

490, oc- 
1,056,84 
597,1.- 
227,52- 

107,2,'- 
40,094 
40,295 



'4,642,733 



^219, 049 

8,528 

13,256 

134,681 

400,391 

1,026,748 

1,300,817 

1,972,361 



'3,316,o39 
21,573,840 
14,240,2o4 
14,528,011 



5,3^ 

909,2" 

1,154,9',-'^ 

2,575,81 



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

'Adjusted gross income less deficit. 

'Deficit. 

IfOTE; Detail may not add to totals because of rounding. 



Individual Returns/1966 • Deductions and Exemptions 



85 



Table 41 . —JOINT RETLTRNS: EXEMPTIONS BY 



TYPE, AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS. 
BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 
returns 



Number of 
exemptions 



Number 01' 
exemptions 

for 
taxpayers 



Exemptions for a^e 65 or over 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 



Income tax 
after 
credits 

(Thoiiimnd 
doll Mr ij 



tlxemptions for blindness 



Number 

of 
returns 



Number 

of 
exemp- 
tions 



Adjusted 
gross 
Income 

(Thoutmd 
dollmrM) 



Income 
tax 

after 
credits 
f Thoua«nd 



CD 



U) 



13) 



K) 



(5) 



t«) 



(V) 



(8) 



(9) 



(10) 



(Xi) 



Grand total 

Taxable retumSj 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 $200,000 

$200,000 under $500,000 

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

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

Under $600 

$600 under $1,000 

$1,000 under $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 

Heturns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



39,932,116 



151,765,16-; 



79,852,878 



3,676,675 



'26,663,727 



59,159 



53,504 



35,192,262 



131,060,137 



70,376,583 



2,132,872 



3,647,560 



43,753 



53, 504 



146,412 

771,055 

1,702,933 

2,362,177 

3,064,647 
3,592,490 
3,946,815 
3,845,865 
3,364,757 

8,572,524 

2,078,522 

1,500,902 

197,160 

35,859 

8,382 

1,278 

484 



291,821 
1,845,600 
5,019,543 
7,958,368 

11,149,003 
13,520,638 
15,415,970 
14,914,575 
13,139,548 

32,350,997 

7,955,358 

6,003,752 

313,829 

Ul,502 

32,184 
4,992 
1,852 



291,821 
1,542,110 
3,404,863 
4,723,953 

6,127,089 
7,184,980 
7,893,o30 
7,690,727 
6,728,310 

17,144,14.; 

4,156,894 

3,001,779 

394,286 

71,710 

16,763 

2,556 

968 



80,734 
240,770 
263,490 

281,270 
255,767 
153,835 
155,264 
112,040 

285,452 

108,225 

151,377 

32,559 

3,856 

2,579 
426 
178 



81,736 
336,876 
375,476 

405,662 
359,351 
208,235 
219,356 
161,505 

401,991 

157,106 

234,651 

50,791 

13,810 

3,990 
652 
271 



215,148 

351,970 

1,183,778 

1,540,369 
1,666,423 
1,148,629 
1,321,118 
1,061,811 

3,437,827 
1,860,227 
4,469,251 
2,185,400 
1,182,315 

745,917 
233,878 
352,387 



3,174 
22,228 
50,656 

82,564 
110,347 

90,295 
117,728 

99,317 

380,691 
246,688 
816,183 
621,606 
426,994 

302,878 
125,133 
151,078 



12 , 177 



2,308 

2,340 

301 

88 

29 
2 
3 



6,829 
9,826 



9,832 

2,308 

2,345 

311 

90 



20,927 
46,355 

96,018 
108,574 

39,147 
64,617 
20,006 
11,599 

8,875 
1,077 
3,946 



483 
2,464 

7,612 

10,855 

4,972 

11,635 

5,534 

3,953 

3,910 

426 

1,660 



4,739,854 



20,705,031 



9,476,296 



1,543,803 



2,497,776 



'3,150,781 



14,301 



'38,319 



231,719 

265,459 
314,239 
1,214,855 
1,144,665 
722,310 
414,142 
432,405 



839,139 

866,225 
1,028,956 
4,138,187 
4,696,374 
3,661,770 
2,458,397 
3,015,983 



463,433 

530,917 

628,478 

2,427,504 

2,288,127 

1,444,621 

828,285 

364,931 



45,785 

90,466 
111,135 
508,809 
466,589 
207,924 
70,470 
42,625 



72,797 

138,202 
175,498 
779,840 
765,513 
361,291 
127,973 
76,662 



^283, 051 

32,505 
91,015 
783,893 
1,160,X8 
704,671 
312,739 
353,461 



(•) 



7,423 



(•) 



6,376 



8,526 



(•) 



30,121 



9,289,900 
18,216,085 
8,592,584 
3,832,881 



32,804,380 
70,993,681 
32,965,474 

15,001,632 



18,574,111 
36,428,959 
17,184,265 
7,665,543 



2,086,172 
997,033 
287,409 
306,011 



3,215,203 

1,424,702 

405,102 

464,229 



'5,049,215 
6,974,394 
3,461,645 

11,178,473 



76,058 

500,252 

330,691 

2,690,559 



26,044 

18,795 

7,476 

5,322 



27,347 

18,795 

7,677 

5,340 



'75,904 
141,272 
38,398 
153,986 



1,655 
10,389 

9,369 
32,090 



Adjusted gross income classes 



Exemptions for taxpayers ' dependents 



Exemptions other than age or blindness 



Number of 
retunis 



Number of 
exemptions 



Adjusted gross 
income 

dollars) 



Income tax 
after credits 

f TTwusand 
dolUra) 



Number of 
returns 



Number of 
exemptions 



Adjusted gross 
income 

(Thailand 
dottara) 



Income tax 
after credits 

(Thouaand 
dotlara) 



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 $200,000... 

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



Nontaxable returns, total.. 
No adjusted gross income. 



Itoder $600 

$600 under $1,000... 
$1,000 -under $2,000. 
$2,030 under $3,000. 
$3,000 under $4,0CO. 
$4,000 urjjer $5,000. 
$5,000 or more 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



(12) 



(14) 



(15) 



do) 



(17) 



as) 



(15) 



'259,051,895 



146,190,772 



'366,515,5'/2 



43,761,039 



28,847,123 



128,004,922 



355,457,541 



43,761,039 



214,735 

820,630 

1,441,687 

2,039,542 
2,515,013 
2,949,385 
2,330,053 
2,503,436 

6,216,539 

1,489,784 

1,074,446 

137,022 

21,871 

4,616 
695 
251 



218,545 
1,274,183 
2,852,322 

4,613,648 
5,974,969 
7,309,681 
6,998,075 
6,247,527 

15,297,235 

3,639,049 

2,764,977 

368,441 

55,893 

11,401 

1,782 

610 



569,853 
2,917,163 
6,540,257 

11,282,263 
16,382,576 
22,123,805 
24,007,339 
23,726,221 

74,204,712 

25,276,972 

30,351,236 

3,965,362 

2,852,918 

1,306,649 
462,149 
510,729 



9,974 

39,279 

279,336 

603,849 
1,057,285 
1,627,536 
1,981,204 
2,128,816 

7,886,309 
3,274,850 
5,340,625 
2,552,779 
1,045,524 

540,413 
203,187 
226,157 



146,412 

771,055 

1,702,933 

2,362,177 

3,054,647 
3,592,490 
3,946,815 
3,345,865 
3,364,757 

3,572,524 

2,078,522 

1,500,902 

197,160 

35,859 

8,382 

1,278 

484 



291,821 
1,760,656 
4,679,046 
7,576,274 

10,740,737 
13,159,949 
15,203,311 
14,688,802 
12,975,837 

32,441,380 

7,795,944 

5,766,756 

762,727 

127,602 

28,164 
4,338 
1,578 



263,356 

1,991,914 

6,022,841 

10,702,515 

16,940,778 
23,397,152 
29,591,784 
32,640,580 
31,916,934 

102,460,037 

35,278,852 

42,375,634 

12,954,876 

4,709,230 

2,382,998 
855,233 

961,767 



4,024 

67,856 

268,461 

586,024 

1,080,409 
1,737,013 
2,432,649 
2,976,774 
3,123,760 

11,704,594 
4,820,550 
7,690,068 
3,744,993 
1,735,582 

935,935 
376,734 
425,503 



3,715,554 



'7,571,691 



'11,058,031 



119,583 

85,410 
97,462 
455,439 
648,382 
513,463 
342,349 
331,361 



302,907 

196,104 
223,975 
925,973 
1,639,925 
1,852,649 
1,501,135 
2,072,886 



^843,815 

29,851 
79,670 
712,763 
1,527,558 
1,787,747 
1,528,032 
2,649,785 



231,719 

265,459 
314,239 
1,214,855 
1,144,565 
722,310 
414,142 
432,465 



766,340 

727,021 
852,453 
3,353,477 
3,928,052 
3,297,270 
2,329,420 
2,937,817 



^1,418,127 

93,525 
257,640 
1,841,890 
2,854,555 
2,496,574 
1,346,276 
3,085,688 



4,739,139 
13,194,o62 
6,232,987 
2,736,365 



10,937,718 

33,121,224 

15,363,430 

6,866,520 



'14,949,173 
99,758,536 
74,396,612 
69,947,569 



373,539 
7,393,590 
7,886,309 
13,183,533 



9,289,966 
18,215,635 
8,592,584 

3,832,881 



29,561,329 
69,550,184 
32,552,696 

14,532,063 



'26,952,970 
137,000,437 
102,695,689 

99,866,476 



925,355 
11,350,604 
11,704,594 

19,779,474 



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." 



86 



Individual Returns/1966 • Deductions and Exemptions 



Table 41.— JOINT RETURNS: 



EXEMPTIONS BY TYPE, AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS, 
BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



Number of exemptions other thaji age or blindness 



Number of 
returns 



Adjusted 
gross 
ini^orat- 



Income tax 
after 

credits 

CTTiouaand 
tkilUtn) 



Number of 
returns 



Adjusted 
gross 
income 



Income lax 
after 
credits 

tktltarm) 



Number of 
returns 



Adjusted 
gross 
income 

(Thoutand 
dollmri) 



Income tax 
after 
credits 
(Tht>ti»tnd 
doUarmJ 



i^O) 



(21 



Grand total 

liable returns, total 

Under ^,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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

No adjusted gross income... 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



5,521 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



13.023,768 



14,912,116 



71,931,901 



10,929,160 



7, 398, 33 g 



7C, 991, 994 



9,051,524 



145,409 
556,320 
882,303 
920,289 

1,024,102 
1,077,477 

997,430 
1,014,810 

861,320 

2,355,784 

588,738 

426,461 

60,144 

13,990 

3,767 
583 
233 



261, 9o9 
1,422,062 
3,105,678 
4,161,285 

5,652,787 
7,014,586 
7,467,979 
8,624,721 
8,190,712 

28,252,749 
10,001,880 
12,024,594 
3,999,800 
1,856,566 

1,076,629 
394,084 
451,038 



3,956 

57,882 

179,182 

3qp,611 

476*, 066 
679,728 
305,113 
994,483 
994,944 

3,817,913 
1,545,800 
2,X9,493 
1,192,306 
690,171 

445,570 
173,547 
199,351 



210,925 
445,923 
552,586 

673,213 
800,707 
829,748 
826,573 
655,283 

1,701,817 

401,051 

260,230 

32,388 

6,237 

1,444 
188 
75 



559,677 
1,570,251 
2,495,713 

3,719,768 
5,206,662 
6,221,095 
7,000,437 
5,205,511 

20,307,139 

6,800,547 

7,264,504 

2,136,109 

823,340 

409,527 
125,039 
147,275 



9,93 - 
67,8l. 
153,57; 

283,57 
452,43,: 
593,7;' 

720, 6JJ 
682,871 

2,503,59U 
979,261 

1,373,970 
630, lo- 
307,73 

170, 9e 
55,60;' 
65 , oU':' 



2,094,607 



'3,483, 344 



555,039 



'939,907 



112,140 

180,049 
216,777 
758,414 
495,481 
208,848 
71,794 
51,104 



2 573, 784 

63,674 
177,971 
1,127,538 
1,224,970 
708,827 
318,245 
435,903 



32,042 

35,478 
35,972 
221,983 
155,076 
34,860 
20,364 
20,264 



^202,154 

12,927 

30,083 
347,559 

363,400 
117,900 
90,331 
179,861 



(') 
(-) 
(•) 
(') 



4,547,824 
5,020,019 
2,359,396 
1,096,529 



'11,998,435 
37,227,653 
28,296,451 
29,919,924 



547,631 
3,950,333 
3,317,913 
6,59d,238 



1,745,209 

3,802,760 

1,703,323 

703,134 



'5,365,088 
28,461,636 
20,324,538 

17,760,639 



231,31' 
2,733,2,': 
2,503,5-. 
3,5S3,34c' 



Adjusted gross income classes 



Number oS: exemptions other than age or blindness — Continued 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
Allan) 



Income tax 

after 

credits 

( Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
income 

( Thousand 
dollars) 



Income tax 
after 
credits 

( Thousand 
dollars) 



Six or more 



Number of 
returns 



Number of 

exemptions 

other than 

age or 

blindness 



Adjusted 
gross 
income 



Income tax 
after 
credits 

(Thousand 
dollars) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(37) 



(3S) 



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 unoer $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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns , total 

No adjusted gross Income...' 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000. 
Returns $15,000 or more 



'eO,loO,49G' 



5,430,4..c: 






4,591,7'3'- 



78,979,126 



9,318,996 



4,912,652 



53,328,101 



5,884,168 



4,338,894 



48,178,295 



300, o73 

481,857 

640,340 
756,407 
895,712 
858,293 
802,797 

,997,316 

493,486 

336,498 

38,703 

6,028 

1,276 
193 



1,057,966 

2,179,369 

3,542,753 
4,934,356 
6,709,186 
7,295,027 
7,607,833 

23,881,957 

8,373,055 

9,433,562 

2,533,509 

783,457 

359,061 
127,760 
159,1,15 



19,825 

90,651 

201,782 
343,615 
532,503 
644,506 
723,678 

2,650,189 

1,120,638 

1,693,070 

731,458 

288,987 

149,983 
56,269 



77,844 
294,158 

367,353 
475,920 
528,952 
567,508 
547,087 

,336,039 

329,482 

249,974 

32,418 

4,742 

961 
160 
54 



299,720 
1,334,733 

2,026,528 
3,104,440 
4,720,637 
4,811,560 
5,179,997 

15,957,076 

5,594,027 

7,075,262 

2,114,210 

612,887 

273,109 
104,264 
119,651 



1,688 
30,696 

78,387 
167,267 
306,350 
357,594 
425,018 

1,584,858 
o87,299 

1,215,216 
597,334 

223,010 

113,552 
45,473 

50,420 



113,086 

358,637 
431,978 
594,973 
577,679 
498,270 

1,181,267 

265,766 

227,739 

33,503 

4,860 

934 
154 

48 



679,518 

2,273,768 
3,197,642 
3,991,599 
3,907,749 
3,340,728 

'7,954,601 

1,793,965 

1,537,282 

228,370 

33,08o 

6,389 

1,036 

321 



530,443 

1,993,215 
3,137,118 
4,472,883 
4,900,315 
4,732,331 

14,037,501 
4,509,343 
6,577,712 
2,180,786 
632,797 

254,072 
105,086 

84,188 



4,414 

40,111 
93,966 
194,927 
258,471 
297,048 

1,147,535 
487,632 

1,058,319 
593,582 
225,605 

105, 84o 
45,844 
38,485 



517,797 



l,3ol,914 



1,012,672 



7,516,591 



'4,086,506 



36,202 

18,201 
24,119 
115,930 
237,473 
64,065 
30,680 
30,066 



^252,421 

5,760 
19,525 
163,092 
606,042 
224, lo7 
136,352 
256,834 



25,236 

16,186 
19,915 
59,406 
130,983 
181,135 
40,705 
44,229 



210,152 

5,956 
15,926 
91,859 
337,392 
618,049 
131,866 
321,018 



26,099 

15,542 
17,456 
58,119 
124,650 
233,403 
250,600 
286,803 



174,946 

106,741 
1W,934 
408,945 
866,055 

1,613,062 
1,798,499 
2,433,409 



^173,596 

5,188 

14,136 

90,253 

313,341 

827,631 

1,119,483 

1,892,072 



1,309,199 

3,978,657 

2,000,527 

878,004 



'4,161,872 
30,255,023 
23,919,315 
21,824,287 



110,475 
2,446,284 
2,550,189 
4,112,046 



845,570 
2,626,368 
1,339,249 

619,261 



2,675,350 
20,089,460 
15,994,541 
15,930,664 



32,384 
1,334,616 
1,584,858 
2,932,310 



338,955 
2,785,376 
1,189,788 

535,946 



5,752,700 

19,053,392 

8,025,281 

3,621,273 



'2,726,878 
20,952,418 
14,157,188 
14,430,318 



4,414 

864, 522 

1,147,536 

2,555,313 



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. 

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



Section 



CONTENTS 

Tax base and tax computation method, 87 
Tax rate schedules. 89 
Tax credits. 91 

Investment credit temporarily suspended, 91 
Self-employment tax increases. 91 
Prepayments on tax, 92 

Graduated withholding introduced, 92 

Refundable credits, 92 

Text tables 

3.1 Income averaging: Tax savings by major source of income, by income 

classes. 88 

3.2 Tax base and tax, by marginal tax rate and tax schedule. 89 

3.3 Investment credit, by income classes. 91 

3.4 Self-employment tax. by income classes. 91 

3.5 Tax overpayment, by income classes and tax schedule. 92 

3.6 Credit for nonhighway use of gasoline and lubricating oil, by income 

classes, 92 

Chan 

3A Tax base and tax, by method of tax computation. 87 



Tax Computation 
and Tax Rates 



Basic tables 

42 Returns with normal tax and surtax only: Adjusted gross income and tax 

items by income classes. 93 

43 Returns with alternative tax computation: Adjusted gross Income and tax 

items by income classes. 94 

44 All returns: Returns and taxable income by income classes and by tax 

rates, 95 

45 Joint returns and returns of surviving spouse: Returns and taxable income. 

by income classes and by tax rates. 98 

46 Separate returns of husbands and wives and of single persons: Returns and 

taxable income by income classes and by tax rates. 100 

47 Returns of heads of household: Returns and taxable income, by income 

classes and by tax rates. 102 

48 Income tax generated at each tax rate by tax rates. 104 

49 Returns with refundable credits: Refundable credits by type and by income 

classes, 108 

50 Returns with tax overpayment: By income classes and by type of taxpay- 

ment. 109 

51 Returns with tax due. or neither tax due nor overpayment: By income 

classes and by type of taxpayment. 111 



In general, the total tax liability of individuals de- 
pended upon several factors. These included: 

(1) their tax base (generally adjusted gross incoma 
less the personal deductions and exemptions described 
in section 2), 

(2) the type of tax computation they used, 

(3) their marital status (which governed the tax 
rate schedule applicable), 

(4) any tax credits they were entitled to apply 
against income tax, and 

(5) any additional tax, from self-employment or 
from recomputing prior year investment credit. 

Each of these factors are described in greater de- 
tail below. 

TAX BASE AND TAX COMPUTATION METHOD 

The 1966 individual income tax base totaled $286.3 
billion, a S31.2 billion increase over 1965. For most 
taxpayers this income subject to tax consisted of ad- 
justed gross income less personal deductions and ex- 
emptions, to which a graduated scale of rates was 
applied. However, a small number of taxpayers found 
it to their advantage to elect an alternative method 
when they had long-term capital gains, or to average 
income. 

Of the 57.4 million returns filed by individuals with 
amounts of income after deductions and exemptions, 
nearly 56.9 million or over 99 percent indicated use 
of the "regular" method of applying the graduated 
combination of normal tax and surtax rates to brackets 
of "taxable income". As shown in chart 3A, indivi- 
duals filing these returns accounted for over 93 per- 



cent of the total tax base and nearly 88 percent of 
income tax before credits. 



Chart 3A 

Tax base and tax, by method of tax 
computation, 1966 



1 



Total tax base = $286.3 billion 





Alternative computation $8.3 

ToHsd at - 

Normal ia\ and 
surtax rales 35.4 

Capital gains 
raie S2,9 



averaging 
S10,3 



Total tax before credits = $56.8 billion 







Alternative computation S3. 8 
Tan resulting from — 



I 



Normal ia> and 
sunax rates $2.4 



1 

J 



87 



88 



Individual Returns/ 1966 • Tax Computation and Tax Rates 



Individuals with capital gains electing the alternative 
method filed 86,000 or only 0.1 percent of all tax re- 
turns. Those utilizing the alternative method found 
it to their advantage because the one-half of their 
net long-term gain in excess of net short-term loss 
that was taxable was taxed at a 50 percent rate. In 
effect this amounted to a maximum rate of 25 per- 
cent on the long-term gain. Any "taxable income" 
in excess of capital gain income was subject to the 
normal tax and surtax rates. For some individuals 
using the alternative method, capital gain income ex- 
ceeded taxable income. Because it resulted in less 
tax, the capital gain income and not taxable income 
became the tax base for these taxpayers. 

In practice, relatively few taxpayers with capital 
gains used the alternative method. The 86,000 returns 
filed by taxpayers electing this method were only 1.8 
percent of the 4.9 million taxable returns filed by 
individuals with a net long-term capital gain in excess 
of any net short-term capital loss. For most taxpayers 
with capital gains, total taxable income was low enough 
so that the highest marginal tax rate applicable to 
them was less than 50 percent. Hence, the normal 
tax and surtax rates were used for the whole of their 
taxable income. 

As shown in chart 3A, $2.9 billion out of the $8.3 
billion tax base for taxpayers electing the alternative 



method was taxed at the capital gains rate resulting 
in a $1.4 billion tax liability. The remaining $5.4 
billion which was taxed at regular rates added an 
additional $2,4 billion to their tax bill. 

Taxpayers electing the third method of computation, 
income averaging, filed nearly 382,000 returns for 
1966. Although they accounted for less than 4 percent 
of the 1966 tax base and 5 percent of the income tax, 
the tax savings for taxpayers utilizing this method 
totaled over $210 million. 

The income averaging method was advantageous to 
an individual if he had an unusually large amount of 
taxable income in any one year. Briefly, the income 
averaging method operates to tax a part of an un- 
usually large amount of income in the peak year at 
the same lower effective rate which applied to the 
first one-fifth of such income. 

All types of income qualified for averaging except 
income from gifts, inherited property, wagering, and 
net long-term capital gains. As shown in table 3,1, 
the largest number of returns for 1966 with the income 
averaging computation had salaries and wages as the 
principal source of income. However, taxpayers whose 
principal source of income was from a business or 
profession realized the greatest amount of tax savings- - 
over $69 million. The average tax savings per return 
was $550. However, this average showed considerable 



Table 3.1— RETURNS WITH INCOME AVERAGING— TAX SAVINGS BY MAJOR SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income 
classes 



Number of 
returns 
with 
income 

averaging 



Adjusted 
gross 
income 



(Thousand 
dollars) 



Income tax 
after 
credits 



(Thouaard 
doltarx) 



Total tax 
savings 



Major source of income^ 



Salaries and wages (gross) 



Number of 
returns 



Salaries 
and wages 



(Thousand 
dottart) 



Income tax 
after 
credits 

( Thousand 
doltarsj 



Tax 
savings 



Business or profession net profit 



Number of 
returns 



Business or 
profession 
net profit 



Income tax 
after 
credits 

(Thousand 
dollars} 



Tax 
savings 



(Thousaid 
dollars) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(B) 



(9) 



(10) 



111) 



(12) 



Grand total. 



2,901,962 



3,078,106 



743, 6«6 



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



nontaxable returns. 



11,588 

55,«7 

65,581 

191,342 

45,864 

8,031 

1,417 

117 

2,459 



12,462,433 



100,113 

706,310 

1,144,849 

5,955,348 

3,019,972 

1,046,395 

382,976 

106,470 

42,389 



2,901,962 



10,390 

81,500 

154,511 

1,136,716 

883,136 

409,887 

173,611 

52,211 



1,102 

6,645 

11,302 

96,662 

64,601 
19,918 
7,646 

998 

1,264 



3,711 
25,439 
28,891 
79,911 

18,080 

2,593 

227 

10 

218 



4,263,790 



31,483 

304,337 

466,111 

2,166,662 

983,697 

258,105 

45,211 

7,184 

4,546 



l,080,o84 



4,195 

40,635 

70,514 

462,468 

347,809 

126,743 

25,318 

3,002 



357 

2,831 

3,952 

29,946 

19,655 

4,387 

1,054 

143 

121 



3,411 
14,801 
17,813 
60,183 

12,041 

1,415 

160 



3,063,608 



25,666 
162,559 
277,874 
,694,931 

700,814 

161,486 

36,037 

4,241 

14,498 



743,646 



3,071 

21,247 

43,039 

358,038 

224,711 
71,469 
19,525 
2,546 



343 
1,690 
3,463 
35,662 

20,790 

5,211 

1,414 

51 

591 



Major source of income — Continued 



Adjusted gross income 
classes 



Farm net profit 



Number of 
returns 



Farm net 
profit 



Income tax 
after 
credits 

(Thousand 
dollars) 



Tax 
savings 



artnership net profit 



Number of 
returns 



Partnership 
net profit 



( Thousar 
dollar! 



Income tax 
after 

credits 



Tax 
savings 



(Thousand 
dollars) 



All other sources of income 



Number of 
returns 



(Thousand 
dollars) 



Income tax 
after 
credits 

(Thousmtd 
dollars) 



Tax 
savings 



(Thousand 
dollars) 



(13) 



(14) 



(15) 



(16) 



(17) 



(m) 



(19) 



(20) 



(21) 



(22) 



{22) 



(24) 



Grand total. 



494,690 



85,352 



1,778,894 



33,959 



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



28,533 



3,060 
8,325 
7,674 
8,656 

739 

75 
4 



480,475 



22,087 

87,846 

113,818 

209,399 

38,675 

7,702 
948 



85,352 



2,042 

9,494 

15,211 

41,724 

12,692 

3,685 
504 



278 
1,051 
1,729 
6,164 

1,974 

514 
59 



Nontaxable returns. 



5,317 

8,092 
29,209 

8,462 

1,739 

333 

7 

231 



1,775,283 



122,838 
837, 62o 

487,811 
191,738 
72,981 

4,606 

3, ell 



18,565 
183,120 

165,655 
89,456 

40,264 
2 . 527 



1,422 
14,970 

10,374 
3,445 
1,X0 

122 



3,111 
13,382 

6,542 

2,209 

693 

92 



1,035,180 



24,436 

35,531 
276,082 

283,014 
201,671 
139,540 
74,906 

2,11'.' 



3,959 

7,182 
91,367 

132,270 
118,535 
87,999 
44,136 



33,819 



735 
9,920 

11,308 

5,361 

3,778 

583 

140 



Jiee text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 
^"Major source of income" means the largest income source in adjusted gross income. Losses are not considered as a major source. 
NOTE: Detail may not add to total because of roundlna . 



Individual Returns/ 1966 • Tax Computation and Tax Rates 



89 



variation by income size class, ranging from $95 for 
taxpayers with income under $10,000 to over $8,500 
for those with income of $500,000 or more. 

TAX RATE SCHEDULES 

Depending on his marital status for tax purposes, the 
taxpayer selected one of three rate schedules to com- 
pute tax. Schedule I, the most steeply graduated, was 
applicable to single persons and to married persons 
filing separate returns. Schedule II, the least steeply 
graduated, was applicable to married persons filing 
jointly and to certain widows and widowers. Finally, 
Schedule III was used by unmarried or legally separated 
taxpayers who qualified as heads of households. On 
an equal tax base the tax obtained by using Schedule 111 
was halfway between the taxes computed from the other 
two schedules. 



Table 3.2 -TAX BASE AND TAX, 


BY MARGINAL TAX RATE AND TAX SCHEDULE 




Returns with tax rate 
as highest rate 


Total tajc base 
taxed at tax rate 


Tax generated at 
tax rate 


tax rates ^ 


Number 


Percent 

of 

total 


Amount 


Percent 

of 

total 


Amount 


Percent 

of 

total 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


All returns, total 


69,671,138 

12,782,910 

44,312,071 

11,328,386 

796,057 

229,053 
222, 6o4 

27,982,179 

8,U6,364 

15,297,465 

4,156,253 

268,289 

59,627 

64,184 

39,757,333 

4,416,126 
27,901,375 

6,622,969 
502,920 
159,562 
154,381 

1,931,626 

230,420 

1,U3,230 

549,163 

24,848 

9,864 

4,101 


100.0 

18.4 

63.6 

16.3 

1.1 

0.3 
0.3 

100.0 

29.1 

54.7 

14.8 

1.0 

0.2 

0.2 

100.0 

11.1 

70.2 

16.6 

1.3 

0.4 

0.4 

100.0 

11.9 

57.7 

28.4 

1.3 

0.5 

0.2 


275,830,509 

215,681,866 

40,771,363 

7,587,310 

3,328,902 

8,261,068 

55,322,161 

42,353,993 

9,344,841 

1,309,792 

542,086 

1,771,449 

214,061,091 

168,929,366 

30,045,763 

6,093,388 

2,669,975 

6,323,199 

6,446,658 

4,598,507 

1,380,758 

184,131 

116,841 

166,421 


100.0 

78.2 
14.8 
2.8 
1.2 
3.0 

100.0 

76.5 

16.9 

2.4 

1.0 

3.2 

100.0 

78.9 

14.0 

2.9 

1.2 

3.0 

100.0 

71.3 

21.4 

2.9 

1.8 

2.6 


53,870,648 

35,615,720 
9,573,520 
2,644,393 
1,481,594 
4,555,421 

10,895,125 

6,995,459 

2,190,162 

455,493 

241,582 

1,012,429 

41,734,053 

27,881,550 
7,085,286 
2,128,225 
1,189,118 
3,449,874 

1,241,471 

738,711 

298,071 

60,674 

50,894 

93,121 


100.0 


K under 20 percent.. 
20 under 30 percent . . 
30 under 40 percent.. 
40 under 50 percent.. 
50 or more percent.- - 

Schedule I: Separate 
and single persons .... 


66.1 
17.8 
4.9 
2.7 
8.5 

100.0 


14 under 20 percent.. 
20 under 30 percent.. 
30 under 40 percent-. 
40 under 50 percent-. 
50 or more percent . . . 

Schedule II: Joint and 
surviving spouse 


64.2 

20.1 

4.2 

2.2 

0.3 

100.0 


14 under 20 percent.. 
20 unoer 30 percent.. 
30 under 40 percent.- 
40 under 50 percent.. 
50 or more percent... 

Schedule III: Heads of 


66.8 
17.0 
5.1 
2.8 
8.3 






14 under 20 percent.. 
20 under 30 percent.. 
30 under 40 percent. - 
40 under 50 percent . . 
50 or more percent... 


59.5 

24.0 

4:9 

4.1 

7.5 



^Excludes return with income averaging or a filing date prior to January 1, 1965. 
NOTE: Detail may not add to total because of rounding. 



For convenience, the schedules issued by the Internal 
Revenue Service combine both the normal tax and sur- 
tax in presenting the various rates. For 1966, the 
applicable rates ranged from a minimum of 14 percent 
to a maximum of 70 percent. As shown in table 3.2, 
over 18 percent of the individual returns filed had no 
tax base remaining after subtracting deductions and 
exemptions. Another 64 percent computed tax at a 
rate of less than 20 percent on any of their income. 
Nearly two-thirds of the total tax was generated at a 
rate less than 20 percent. 

On the other hand, tax rates of 50 percent or more 
applied to only 223,000 returns and the tax generated 
at these rates was less than 9 percent of all tax gene- 
rated. A higher proportion of those using Schedule II 



rates (married persons filing jointly or surviving 
spouses) computed tax at a rate less than 20 percent 
than did taxpayers using Schedule I rates (single persons 
or married persons filing separately). However, a higher 
proportion of those qualified to use Schedule I were 
nontaxable and had no tax base. 

Data in basic tables 44 through 48 are classified by 
the marginal tax rate, the highest rate applied to any 
portion of an individual's tax base. With these tables 
it is possible to see the dispersion of marginal rates 
among returns in the same income class. For example, 
table 44 shows that of the 12,000 taxable returns 
filed by individuals with adjusted gross income of 
$200,000 or more, over one out of four had a portion 
of their income taxed at the highest rate of 70 percent. 

Table 48 presents greater detail classified by 
marginal tax rates and tax rate schedules, than tables 
44 through 47. The following explanations and illustra- 
tions show how the tax return data presented in tables 44 
through 48 are derived from information available on 
the return: 

Tax base for returns with normal tax and surtax 
only, was taxable income. For returns with the alterna- 
tive tax computation, the tax base was either (1) taxa- 
ble income, where that amount was greater than 
one-half the excess net long-term capital gain over 
net short-term capital loss, or (2) one-half the excess 
long-term capital gain, where that amount was equal 
to or greater than taxable income. 

Tax rate was the rate at which all or a portion of 
an individual's tax base was taxed. Some of the tax 
rates are described below: 

a. Returns with special tax computation- -These 
were returns filed by taxpayers using the income 
averaging computation or prior year delinquent returns 
for which the current tax rates were inapplicable. 

b. percent (returns with no tax base)- -This was 
the rate applicable to returns that showed deduc- 
tions plus exemptions equal to or exceeding adjusted 
gross income, and returns with no adjusted gross 
income at all. 

c. 50 percent (alternative tax computation returns 
with capital gains tax only)- -This was the rate appli- 
cable to returns which showed one -half the excess of 
net long-term capital gain over net short-term capital 
loss, equal to or greater than taxable income. The 
one-half excess gain, therefore, was the tax base in- 
stead of taxable income. 

d. 50 percent (alternative tax computation returns 
with capital gains tax and normal tax and surtax)-- 
This was the rate applicable to returns where a portion 
of the tax base was subject to the capital gains rate, 
and a portion to the normal tax and surtax rates. 

Marginal rate was the maximum rate applied to any 
part of the tax base. For example, a joint return with 
$11,000 of tax base (subject to the normal tax and 
surtax rates) had a marginal tax rate of 22.0 percent 
(see example 1). Returns with tax base subject to 
both the capital gains rate and the normal tax and 
surtax rates were classified in their marginal tax 
rate classes. 

Total tax base (column 3, table 48) was the entire 
tax base on a return, rather than the part taxed at a 
specified marginal rate. 



313-472 O - 68 ■ 



90 



Individual Returns/1966 • Tax Computation and Tax Rates 



ILLUSTRATIONS OF THE PRESENTATION OF TAX 
RETURN DATA CLASSIFIED BY RATE, AS SHOWN 
IN TABLE 48 



Example 1 

Derivation of Tax Base: 

$16,000 - Adjustc-O gross income 
-3, 600 - Itemized deductions 



J12, 200 ■ 
-1,200 • 



Balance 
Exemptions 



$11,000 - Tax base (taxable income) 



Derivation of Tax: 

1st $1,000 of tax base taxed at 14. OS $140 

2nd $1,000 of tax base taxed at 15.0% $150 

3id $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. OS $760 

Bal. $3,OOOof tax base taxed at 22.0% $660 

$1 1, OOO 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) 
-3,600 - 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 14.0% $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, COO 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 50. 0% . 

Total tax. . . 



$65,000 



Example 3 

Derivation of Tax Base: 



$2, 500 
$24, 800 



$250,000 - Adjusted gross income (including 1/2 excess 
net long-term capital gain of $245, 000) 
-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, 48U 

{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% $122,500 



$122,500 



Returns with tax rate as marginal rate 



Number of 
returns 



(1) 



Adjusted 
gross 

income 



(2) 



Total tax 
base 



13) 



Total 

income tax 

before 

credits 

(Doliars) 



M 



Tax base 

taxed at 

marginal 

rate 



(5) 



Tax 

generated 

at marginal 

rate 



(o) 



Returns with an^- tax generated 
at tax rate 



Number o£ 
returns 



(10) 



Tax base 
taxed at 
tax rate 



Tax 

generated 

at tax 

rate 
(thilart) 



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



14.0 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 computation returns with 

capital gains tax ar.d normal tax and surtax) 

53 . percent 



270,000 
70,000 



•^o5,000 
d5,000 



24,800 
24,800 



5,000 
8,00U 



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



50.0 percent (alternative tax computation returns with 
capital gair^ tax only) 



T 



122,500 



Summary of Data Reportet) on the Above Three Joint Returns 



Total 

14.0 percent 

1^.0 percent 

16.0 percent 

17-0 percent 

19.0 percent 

22.0 percent 

25. perc*-;.t 

28.0 p->rc.j:,t 

32.0 perc<;;.t 

36.0 percent 

39.0 percent 

42.0 percent 

45.0 pt-rcii.t 

48.0 perciiil 

30.0 percent 

50.0 percent (alternative tax computation returns with 
capital gains tax aiid normal tax and surtax) 

50.0 percent (alternative tax computation returns with 
capital gains tax orily) 

53.0 percent 



250,000 
70,000 



321,000 



'05,000 



245,000 
65,000 



'24,800 



122,500 
24,800 



5,000 



245,000 
8,000 



2,500 



122,500 
4,240 



2,000 
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 



5,000 



245,000 

8,000 



vl2) 







1,000 


140 






1,000 


150 


/j 




1,000 


160 






1,000 


170 






4,000 


760 






3,000 


6d0 







1,000 


140 






1,000 


150 






1,000 


160 






1,000 


170 


f 




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 


\ 




4,000 


1,580 




4,000 


1,800 






4,000 


1,920 






8,000 


4,000 






5,000 


2,500 






8,000 


4,240 



149,340 

280 

300 

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 



^Hiic return io not included in the total because it already appears in the class which is its marginal normal tax and surtax rates 
'This amount iti not included in the total for the reason stated in footnote 1. 

^Thls total le not the sum of the following tax rate classes because many returns have a tax base taxed at more than one rate 
NOTE: (^Ivains 7, 8, and 9 of table 48 are not sWovm because they have no application to the above example. 



Individual Returns/ 1966 • Tax Computation and Tax Rates 



91 



Total income tax before credits (column 4, table 48) 
was the reported tax before credits of each return 
classified by the marginal tax rate of the return. 

Tax base taxed at marginal rate (column 5, table 48) 
was that portion of the tax base that was subject to a 
specified marginal tax rate. For example, a joint 
return with $11,000 of tax base (for normal tax and 
surtax rates) would have the top $3,000 taxed at the 
marginal rate of 22.0 percent. The remaining tax base 
was subject to the lower rates. 

Tax generated at marginal rate (column 6, table 48) 
was that portion of the tax liability on a return that 
was computed at the highest rate applicable to the 
return. It was obtained by applying the tax rate in the 
stub to the amount in column 5. 

Tax base taxed at tax rate (column 11, table 48) 
was the tax base spread among the applicable tax rate 
classes. For example, a joint return with an $11,000 
tax base (subject to the normal tax and surtax rates) 
would have $1,000 taxed at 14 percent, $1,000 taxed 
at 15 percent, $1,000 taxed at 16 percent, $1,000 taxed 
at 17 percent, $4,000 taxed at 19 percent, and $3,000 
taxed at 22 percent. 

Tax generated at tax rate (column 12, table 48) 
was the total of the tax generated at each tax rate 
and was obtained by applying the tax rate in the stub 
to the tax base amount in column 11. 



TAX CREDITS 

After computing income tax, a taxpayer was allowed 
certain credits up to the amount of his tax. The major 
credits accounting for the $686 million claimed for 1966 
were for foreign taxes paid ($71 million), retirement 
income ($181 million), and investment in qualifying 
machinery and equipment ($431 million). The retire- 
ment income credit is discussed in greater detail in 
section 4. The investment credit and its temporary 
suspension in 1966 is discussed below. 



Table 3.3 -RETURNS WITH INVESTMENT CREDIT: NUMBER OF RETURNS, 
CREDIT, AND AVERAGE CREDIT BY ADJUSTED GROSS INCOME CLASSES 

[Taxable aiid nontaxable roturnc ] 



Adjusted gross income 
classes 


Number of returns 


InVG^jtraent 
credit 


Average credit 


1965 


1966 


1965 


1966 


1965 


1966 




(1) 


(2) 


(3) 


M 


(5) 


(6) 




1,580,683 


2,070,560 


375,792 


«0,559 


190 


208 






Under iS.OOO 


395,307 
716,335 
333,203 
535,833 


389,076 
715,558 
366,021 
599,905 


33,505 
112,793 

67,395 
162,099 


35,539 
llV.n'i 

82,708 
195,198 


85 

157 

202 
303 


91 


$5,000 under $10,000 

$10,000 uj-.der $15,000 


16A 

226 
325 







to total because of rounding. 

substantially over 1965, by approximately 15 and 9 
percent respectively. Investment credit, the fastest 
growing credit, accounted for 63 percent of all credits 
in 1966. 

In general, the investment credit was 7 percent of 
a taxpayer's qualified investment in certain depreciable 
assets with a useful life of 4 years or more. Qualified 
investment was computed as one-third of the cost of 
property with a life of 4 to 6 years, two-thirds of the 
cost of property with a life of 6 to 8 years, and the full 
amount of the cost of property with a life of 8 years or 
more. If the property qualifying for the credit was 
disposed of by the taxpayer before the end of its 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. 
For 1966, additional tax from recomputing prior year 
investment credit totaled $41 million. 



SELF- EMPLOYMENT TAX INCREASES 

In addition to income tax, taxes on self-employment 
income are also payable with individual income tax 
returns each year. Taxes on self-employment income 
are used to finance benefits for self-employed persons 



Investment Credit Temporarily Suspended 

The investment credit was temporarily suspended 
as of October 10, 1966. In general, during the suspen- 
sion period, the credit was allowed only on the first 
$20,000 of investment. However, some categories of 
property were exempted from the suspension including: 

a. Certain water and air pollution control facilities, 

b. Other facilities constructed in accordance with 
a plan in existence before October 9, 1966, and on 
which construction had begun by October 10, 1966, 

c. Property which the taxpayer was obligated to 
construct pursuant to a binding contract in effect on 
October 9, 1966. 

d. Machinery or equipment for which the taxpayer 
held more than 50 percent of the parts and components 
on October 9, 1966, 

Additional information on the suspension period can 
be found in section 6 -- Explanation of Classifications 
and Terms, 

Table 3.3 shows that in spite of the restrictions 
placed on the investment credit during the last quarter 
of 1966 both the total and average credit increased 



Table 3.4— RETURNS WITH SELF-EMPLOYMENT TAX: NUMBER OF RETURNS AND 
AMOUNT, 1965 AND 1966 BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



NUMBER OF EETimjlS 



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 or more 



Nontaxable returr.s 

SELF-EMPLOYMENT lAX 
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 or more 



Nontaxable returns . 







Percentage 


19g; 


I960 


increase 
over 1965 


(1) 


(2) 


(3) 


6,483,893 


6,545,040 


0.9 


4,619,157 


5., 093, 606 


5.8 


1,434,756 


1,376,540 


-4.1 


1,867,888 


1,970,936 


5.5 


707,131 


825,905 


16.8 


300,640 


342,840 


14.0 


433,946 


493,158 


13.6 


74,79c 


89,227 


19.3 


l,6o4,737 


1,446,437 


-13.1 


(Thmiatntl daltart) 




1,078,079 


1,499,423 


39.1 


908,436 


1,315,362 


44.8 


189,704 


209,885 


10.6 


363,049 


502,787 


38.5 


157,371 


260,670 


65.6 


72,207 


122,764 


70.0 


107,447 


185,474 


72.6 


18,658 


33,782 


81.1 


169,647 


184,063 


8.5 



The taxable or nontaxable classification of returns is based on the presence 
or absence of income tax (after credits). Therefore, a taxpayer may have a 
self-enploynient tax without income tax liability- For further information 
see Section 6 - Explanation of Classifications and Terms. 

Detail may not add to total because of rounding. 



92 



Individual Returns/ 1966 • Tax Computation and Tax Rates 



under the Federal Old Age Survivors Disability and 
Health Insurance Program, more commonly known as 
social security. 

As shown in table 3.4, self-employment tax liability 
for 1966 totaled $1.5 billion. This was nearly 40 per- 
cent higher than 1965. The marked increase in self- 
employment taxes was largely the result of increases 
in the tax rate and taxable base provided by the Social 
Security Amendments of 1965. The new law raised 
the maximum amount of self-employment income 
recognized for the tax computation from $4,800 to $6,600 
effective January 1, 1966. The rate used in calculating the 
tax was increased from 5.4 percent to 6.15 percent. 
The substantial increase in income from business and 
professions, farms, and partnerships may also have 
contributed to the increase. 



PREPAYMENTS ON TAX 

Individual taxpayers reporting on 63.5 million of the 
70.2 million returns filed made some sort of prepay- 
ments on their income taxes during 1966. For an indi- 
vidual whose principal source of income was from 
business or investments, payments were made on 
declarations of estimated tax. For 1966, taxpayers 
filed nearly 5.6 million returns with such payments. 
For the majority of taxpayers, however, payments 



were made by requiring the employer to withhold 
amounts from salaries or wages. These taxpayers 
filed nearly 60.4 million returns. Taxpayers filing on 
approximately 2.5 million returns used both methods 
of making payments on their tax liability. 

Graduated Withholding Introduced 

Prior to May 1, 1966, taxes were withheld from 
salaries and wages at a flat rate of 14 percent. For 
salaries and wages paid on or after this date, a gradu- 
ated rate ranging from 14 to 30 percent applied. The 
graduated withholding rate system may have contri- 
buted, in large part, to. the substantial increase in 
the number of returns with an overpayment of tax. As 
shown in table 3.5, a total of 49.4 million returns for 
1966 showed an overpayment, 5.0 million more than 
the previous year. Single taxpayers with incomes under 
$10,000 accounted for nearly two-thirds of the increase 
in returns with overpayment. However, married tax- 
payers filing jointly (or as surviving spouse) with 
incomes $10,000 or more accounted for more than 
half of the $1.8 billion increase in tax overpayment. 
Some of the increase in overpayment may also be 
attributable to the refundable credit, introduced in 
1966, for Federal excise taxes paid on gasoline and 
lubricating oil purchased for nonhighway use. Further 
explanation of this credit is covered below. 



Table 3.5— RETURNS WITH OVERPAYMENT: NUMBER OF 



RETURNS AND AMOUNT OF OVERPAYMENT, BY ADJUSTED GROSS INCOME CLASSES AND TAX SCHEDULE 

[Taxable and nontaxable returns] 



Tax rate schedule 



Number of 
returns 



AjDount 

( Thousand 
dollmra). 



Under $5,000 



Number of 
returns 



Amount 
dollart) 



$5,000 under $10,000 



Number of 
returns 



fThoutand 
doUara) 



$10,000 or more 



Number of 
returns 



(Thotiaand 
dollara) 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



All returns 

Schedule I (Returns of single taxpayers and married taxpayers filing 
separately ) 

Schedule II (Returns of married taxpayers filijig jointly and returns of 
survivij^g spouse ) 

Schedule III (Returns of heads of household ) 

CHANGE OVER 1965 
All returns 

Schedule I (Returns of single taxpayers and married taxpayers filing 
separately ) 

Schedule II (Returns of married taxpayers filing jointly and returns of 
surviving spouse) 

Schedule III (Returns of heads of household) 

NOTE: Detail may not add to total due to rounding. 



27,264,603 
1,487,165 



5,040,034 



3,248,718 



1,574,893 
216,423 



1,911,346 



6,422,063 

278,480 



1,788,673 



542 , 541 



1,167,942 
78,190 



24,337,913 



17,570,871 



6,009,022 
756,020 



-823,004 
50, 599 



2,356,319 



936,460 
97,996 



-100,223 
7,362 



13,921,036 
636,485 



1,447,184 



-104,225 
117,670 



386,063 



2,929,236 

127,675 



540,400 



278,811 
41,196 



7,719,607 



292,403 

7,334,545 
92,660 



2,502,122 
48,154 



(a) 



2,812,596 



2,556,367 
52,809 



68,638 

989,354 

29,632 



Table 3.6 -CREDIT FOR NONHIGHWAY USE OF GASOLINE AND LUBRICATING 
OIL: NUMBER OF RETURNS, AMOUNT, AND AVERAGE CREDIT, BY ADJUSTED 
GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Total. 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or ovore 



Number of 
returns 



(1) 



1,458,311 



697,172 
472,416 
167,586 
121,137 



Amount 
(Thouaaatd 



(2) 



142,661 



62,867 
46,894 
17,Ca3 
15,837 



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



Refundable Credits 



Average 
credit 
(Dotlaia) 



(3) 



90 
99 
102 
131 



In addition to prepayments through withholding or 
declarations of estimated tax, taxpayers could also 
apply several prepayment credits against tax. These 



credits differed from those credits discussed previously 
because any amounts in excess of tax liability were 
refundable. For 1966, the nearly $400 million of refund- 
able credits included those for excess social security 
(FICA) taxes paid ($243 million), capital gain taxes 
paid by regulated investment companies for share- 
holders ($9 million), and Federal excise taxes paid 
on gasoline and lubricating oil purchased for nonhigh- 
way use ($143 million). Prior to 1966, a separate 
line entry was not available on the tax return form 
for the first two credits. Instead, the taxpayer was 
requested to include them on the line entry for taxes 
withheld from wages. Therefore, these amounts were 
reflected in the tax withheld data in prior year reports. 
The credit for Federal taxes paid on the nonhighway 
use of gasoline and lubricating oil was a new credit 
on the tax return. Prior to 1966, such amounts could 



Individual Returns/1966 • Tax Computation and Tax Rates 



93 



be claimed only by making separate application. A 
taxpayer could claim the credit for Federal taxes 
paid on (a) gasoline used on a farm for farming purposes 
and (b) gasoline and lubricating oil used other than 
as fuel in a highway vehicle or in vehicles engaged 
in furnishing certain public passenger land transporta- 
tion services. Since the credit was applicable for taxable 



years beginning after June 30, 1965, taxpayers could 
claim amounts from the last 6 months of 1965 on 
their 1966 returns in addition to any amounts paid in 
1966. On the 1,5 million returns filed by taxpayers 
claiming the credit, the credit averaged $98. As shown 
in table 3.6, the average credit varied only slightly 
for taxpayers with incomes under $15,000. 



Table 42. —RETURNS WITH NORMAL TAX AND SURTAX ONLY: ADJUSTED GROSS INCOME, DEDUCTIONS, 

BY ADJUSTED GROSS INCOME CLASSES 

(Taxablt and nontaxable returns] 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross 
income 

(Thoutard 
dolUr»} 



Itemized deductions 



Number of 
returns 



d6lt»rm} 



Standard deduction 



Number of 
returns 



(Thouiand 
doltmr») 



Exemptions 



Number of 
re I urns 



r Thousand 
dollar*) 



Taxable 
income 



(Thauttnd 
doUsra) 



Income tax 

before 

credits 

(Thouaind 

dailara) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$(,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



57,291,841 



";il,953,265 



27,015,199 



50,060,806 



30,276,648 



17,339,275 



162,341,430 



97,404,857 



277,150,266 



52,521,647 



636,415 
4,976,203 
4,671,697 
5,097,205 

5,116,162 
5,109,222 
5,135,576 
4,954,250 
4,508,739 

3,777,963 
9,254,074 
2,227,564 
1,631,954 
174,854 

17,074 

2,513 

293 

83 



598,588 
7,389,685 
11,732,937 
17,829,859 

23,044,844 
28,137,886 
33,387,054 
37,125,049 
38,256,931 

35,833,534 
110,462,104 
37,814,468 
45,987,952 
11,089,091 

2,188,292 
688,872 
192,578 
193,541 



8,022 

337,646 

927,213 

1,397,445 

1,749,492 
2,201,028 
2,557,436 
2,744,049 
2,684,959 

2,342,031 
6,558,816 
1,844,589 
1,473,432 
169,422 

16,747 

2,498 

291 

83 



1,853 

169,202 

634,740 

1,233,693 

1,828,631 
2,694,435 
3,453,065 
4,128,133 
4,438,456 

4,221,597 
13,716,554 
5,021,531 
6,163,541 
1,615,975 

411,573 
175,790 
64,241 
87,796 



628,394 
4,633,557 
3,744,484 
3,699,761 

3,366,670 
2,908,194 
2,578,141 
2,210,202 
1,823,780 

1,435,933 

2,695,257 

382,975 

158,523 

5,433 

327 
15 
2 



178,905 
1,399,363 
1,263,262 
1,536,354 

1,693,959 
1,714,636 
1,730,672 
1,676,354 
1,547,855 

1,358,725 

2,692,414 

332,865 

158,139 

5,423 

327 
15 

2 



636,415 
5,447,879 
.6,960,055 
10,214,927 

12,347,009 
14,387,362 
16,051,192 
17,077,894 
16,043,525 

13,873,237 
34,037,108 
3,229,260 
6,254,044 
706,382 

64,922 

3,930 

1,039 

250 



331,849 
3,268,728 
4,176,033 
6,128,956 

7,408,206 
8,632,417 
9,630,715 
10,246,736 
9,626,115 

8,323,942 

20,422,265 

4,937,556 

3,752,426 

423,829 

38,953 

5,358 

623 

150 



35,981 
2,552,089 
5,658,572 
8,932,329 

12,113,545 
15,096,419 
18,572,589 
21,073,825 
22,644,511 

21,929,273 
73,632,211 
27,472,743 
35,913,851 
9,043,866 

1,737,441 
507,711 
127,714 
105,596 



5,027 

364,596 

845,505 

1,390,700 

1,931,150 
2,431,258 
3,027,353 
3,467,118 
3,784,789 

3,717,546 
13,089,435 
5,358,479 
8,694,496 
3,172,801 

801,138 

286,539 

31,689 

72,023 



20,497,683 

23,485,751 

9,254,074 

4,054,336 



60,595,912 
172,740,453 
110,462,104 

98,154,794 



4,419,317 
12,529,501 
6,553,816 
3,507,061 



3,868,118 
18,935,686 
13,716,554 
13,540,445 



16,077,866 

10,956,250 

2,695,257 

547,275 



6,071,844 

8,028,241 

2,692,414 

546,776 



35,606,286 
77,433,209 
34,037,103 
15,264,827 



21,363,771 

46,459,925 

20,422,265 

9,158,896 



29,292,515 
99,316,616 
73,632,211 
74,908,921 



4,536,977 
16,423,069 
13,089,435 
18,467,165 



Tax credits 



Retirement income 



Adjusted gross ijicome classes 



Number of 
returns 



(Thoutand 
dollars) 



Foreign taxes paid Other tax credits 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



( Thotismtd 
dollars) 



Number of 
returns 



(Thousand 
dollars) 



Income tax after credits 



Number of 
returns 



(Jhposand 
dollars) 



As a percent of — 



Taxable 
income 



Adjusted 
gross 
income 



Average 

income tax 

after 

credits 

(Ihllara) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



56,623,423 



51,874,748 



18.72 



11.74 



255,991 
287,849 

239,707 
173,834 
114,342 
74,900 
73,611 

56,726 

136,754 

56,262 

73,536 

9,390 

1,406 

311 

45 

13 



2,601 

17,333 
26,770 

26,234 

21,423 

17,910 

9,053 

9,241 

8,296 
19,913 

8,087 
10,897 

1,294 

198 
43 



79,440 
119,875 

145,837 
163,146 
158,944 
140,231 
135,228 

113,009 
366,021 
183,823 
323,162 
53,530 

6,648 

1,071 

139 

44 



6,071 
10,825 

16,865 
23,711 
22,909 
22,875 
24,265 

23,354 
82,703 
47,900 
94,909 
27,306 

5,377 

1,579 

399 

196 



3,374 
4,29o 

2,447 

8,528 
3,349 
4,610 

7,597 
20,591 
15,737 
43,389 
13,309 

2,501 

605 
85 
43 



105 
231 



2,153 
602 
300 

1,795 
5,232 
5,956 
17,921 
8,389 

3,610 

2,261 

1,269 

328 



1,371 

2,138 
3,594 
1,375 
5,083 

750 

123 

30 

6 

3 



490 

67 

54 
469 
129 
615 
600 

273 
142 
352 



(') 



632,604 
[4,879,824 
4,497, 8X 
[4,939,112 

'5,028,982 
5,050,612 
5,101,152 
4,939,850 
4,496,362 

3,769,699 
9,239,969 
2,223,601 
1,629,283 
174,635 

17,034 

2,502 

237 

81 



5,005 

360,055 

821,525 

1,352,876 

1,887,595 
2,385,976 
2,984,233 
3,434,532 
3,750,965 

3,684,045 
12,981,170 
5,296,442 
3,570,156 
3,135,355 

791,148 
282,513 
79,661 
71,496 



13.91 
14.11 
14.52 
15.15 

15.58 
15.30 
16.07 
16.30 
16.56 

16.80 
17.63 
19.28 
23.86 
34.67 

45.54 
55.64 

62.37 
67.71 



0.84 
4.87 
7.00 
7.59 

8.19 
3.48 
8.94 
9.25 
9.30 

10.28 
11.75 
14.01 
13.64 
28.27 

36.15 
41.01 
41.37 
36.94 



74 
183 
274 

375 
472 
585 
695 
834 

977 

1,405 

2,382 

5,260 

17,954 

46,445 
112,915 

277,565 
382,667 



870,271 
498,414 
136,754 
140,963 



73,439 
65,923 
19,913 
20,527 



389,076 
715,558 
366,021 
573,423 



35,539 

117,114 
82,708 
173,165 



9,615 
24,535 

20,591 
75,668 



527 

4,915 

5,232 

39,734 



4,713 
6,147 
3,594 
7,370 



401 

351 

469 

2,111 



19,973,356 

23,357,676 

9,239,969 

4,047,422 



4,427,057 
16,239,750 
12,981,170 
18,226,772 



15.11 
16.35 

17.63 
24.33 



7.31 
9.40 

11.75 
18.57 



222 

695 
1,405 

4,503 



See text for "Explanation of Classifications and Terms" 

^Less than $500. 

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



and "Sources of Data, Description of the Sample and Lijnitations of the Data." 



94 



Individual Returns/1966 • Tax Computation and Tax Rates 



Table 43. —RETURNS WITH ALTERNATIVE TAX COMPUTATION: ADJUSTED GROSS INCOME, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS BY ADJUSTED 

GROSS INCOME CLASSES 











(Taxable anc 


nontaxable returns ] 


























Number of 
returns 


Adjusted 
gross 
Income 

dollarm) 


Itemised deductions 


Standard deduction 


Exemptions 


Taxable income 




Adjusted gross income classes 


Number of 
returns 


Amount 

dotlart} 


Number of 
re turns 


Amount 

(Thoutmd 
doltmri) 


Number of 
exemptions 


Amount 

(T}to<far,d 
dotlara) 


Total 

(Thouaand 
dotlara) 


Normal tax 

and surtax 

rates 

(balance for 

partial tax) 

(Thouamtd 
dotlara) 


Capital 
gains tax 
(one-half 
excess long- 
terra gain) 

(Thotiaand 
dottara) 


Tax base for 
alternative 

tax 
computation 

C Thousand 
dottara) 


Income tax 
before 
credits 

(7houaar<d 
tkrllart) 




(1) 


C2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


■(11) 


(12) 


(13) 




85,671 


10,935,010 


82,718 


1,615,366 


2,953 


2,937 


283,305 


169,982 


9,146,732 


6,102,963 


3,049,221 


9,162,372 


4,251,655 








9,628 
43,140 
23,700 

7,400 
1,258 

545 


368,478 
3,263,411 
3,182,846 
2,128,937 

847,907 
1,143,381 


8,252 
41,993 
23,350 
7,329 
1,250 
539 


40,827 
394,061 
476,287 
374,149 
145,223 
184,819 


1,377 

1,141 

350 

71 

8 

6 


1,368 
1,136 

348 

71 

8 

6 


16,129 
148,372 
86,237 
26,207 
4,486 
1,874 


89,023 

51,742 

15,724 

2,692 

1,124 


316,604 

2,779,193 

2,654,482 

1,739,037 

699,984 

957,432 


235,377 
2,420,120 
1,950,171 
943,937 
268,922 
234,436 


31,226 
358,496 
703,374 
797,875 
434,275 
723,475 


316,604 

2,779,265 

2,655,086 

1,741,990 

703,191 

966,236 




$20,000 under $50,000 


121,5;;. 

1,104,280 


$100,000 under $200,000 


1,223,384 
900,693 


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


380,010 
521,736 








Tax credits 


Income tax after credits 


Adjusted gross income classes 


Retirement income 


Investment 


Foreign taxes paid 


Other credits 


Number of 
returns 


Aroomit 

(Thouaaod 
dotlara) 


As a percent of— 


Average 


Number of 
returns 


Amount 

(Thautmd 
dotlars) 


Number of 
returns 


Amount 
dollar!) 


Number of 
returns 


Amount 
(Thouaand 
dotlara) 


Number of 
returns 


Amount 

(Thouaand 
dollafa) 


Tax base 


Adjusted 
gross 
income 


after 
credits 

(Dottara) 




(14) 


(15) 


(16) 


(17) 


(IS) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


Total 


11,318 


1,555 


26,481 


17,034 


14,961 


20,386 


762 


256 


85,653 


4,212,333 


46.1 


33.5 


49,179 


Under $20,000 


2,977 

4,758 

2,480 

879 

159 

65 


370 
683 

343 

127 
22 
10 


i,ca.6 

13,666 

3,120 

2,890 

523 

266 


20? 
5,549 
5,866 
3,392 
1,102 

918 


1,001 
5,885 
5,197 
2,254 
423 
201 


150 
4,780 
7,057 
4,683 
1,509 
2,2Cr7 


(*) 

434 

216 

91 

8 

a 


(*) 

40 

53 

128 

8 

22 


9,623 
43,130 
23,693 
7,399 
1,258 
545 


120,323 
1,093,219 
1,203,995 

892,350 
377,367 
518, 579 


38.2 
39.3 
45.6 
51.3 
53.9 
54.1 


32.8 
33.5 

38. 
41.9 
44.5 
45.4 




$20,000 under $50,000 

$50,000 under $100,000 


12,549 
25,347 

51,070 


$200,000 under $500,000 


120,604 


$500,000 under $1,000,000 


299,973 

951,521 






_ 

































See text for "Explanation of Classifications and Terras' 
(•) An asterisk in a cell denotes that the estimate is 
NOTE: Detail may not add to total because of rounding, 



' and "Sources of Data, Description of the Sample and Limitations of the Data." 

not shown separately because of high sanipling variability. However, the data are included in the appropriate totals. 



Individual Returns/1966 • Tax Computation and Tax Rates 



95 



3 e 3 . 

a) O o . 

S S IS' 



e* 



O (Q 

U S 



S5 e- 



o 

la 



I i 



SS 






SSSl 



H ^ «0 jn tt 



8SC 



fi rn S 



StS-'-' 



>r> CO S (^ >J i^ <n to O WN > O c to o> tA 



\ r- <-t c- (^ f\i tn 



MO K H Ov r 






^0 ^ 



g 33" 



O to i-l 00 O 00 

•£) C- (^ lA C: c^ 

>r\ CO ^ r>j O <^ 

■'-' r^ (-1 a^ O O^ C\J 



I IM op (Jv ry >^ CJ 

S'^ «% O -J <\t 

^o o* r^ c t^ 

« C-- o* 03 a« to to 

^-^ ■J' 00 TO CO fy 



ry VD H l?*TO^r^rt yJ rH lA r-4 

<^ C: iO c^ fj ^ "-t *^ o* ' 
r-iQO a« »o c- r\» t^ OV 



to o tn 
n f\J r^ 

-^ (^ CM 



J -Nt I-l P^ O* vO (M 



ItOHVN CM'0>t>I'C 

6(N) «-4 n » (M to r 
0% (ji C-- "} O* »o r 



;5 sj" 



"^ ^ O S (J« fn H Oi iH r 

cy ST 'O O 0^ >p CT» >!■ A 
tn <n oj o* oi O u-\ iM H 



O^ -Nf ^ (^ O 



|>01^in%t t-OTOOL _,,-._ ,_ 

t0r-0(^ aj-JStnO^nj r^f^Jr^r^[^J Ttfn 

iTiiOsOlA C^D-OJTOiH O^ 

tncOOOO P-CTi-J-tf>(M 







ir> vo c^ m ^^ 


ftPSS 


S5S5S 


sas'"" 










SSKSS 








f^ -4- >A TO 


H c^ "A ry 





<^ to n 'a -jiOrvtMtn 



I ^ eO »A C- -O >rv r 
OJ rH \0 C^ vO tn C 
tM tj\ \0 CO 'O to U 



C- CM r-l O 
n lA O' C- 
Ov iA TO O 



3 H tr O CO 
3 AJ O CO rH 
S V Al 



< --T TO -^ O' CM r 



H iH AJ tM tn 



C^ ^ ^ Al AJ iH 



CMAJ-J <T*Qn,-10CM 
U31AC-- C~---tiAON-J- 



iffiiAiA TO'A^C'O 
JrMr4'A lAC-iAM 
\ C7> C* lA n i-i 



. ... COiH^'ACO C-<^tO 



^ CO O^ ^O Gv C^ 



\r-c- c~-'0(*^oo 



C-Oi(M»OC CT'TO-J'CMf^ (^rHOC^iH C^C 



^C^OOf". \O^iA\0{T> lArH>A'AO lAOfM 

\ CM-»A AJf-l QO^rjOO' ^jntOiHOi vfAjy? 

miACOO 0>a-0s0t0 'A-J-rHCOCn CMTOO 



S>f>tA)AJ AJCMOCM 
CMniHTO rHa-iiA'O 
■O TO TO iH C '.O iH TO r^ 



O OrHrHiAC- ^ m \0 

>o o^^G>c^c^ a^ <n ^ 



i 

O 

6 -8 



S< 



6« 



0) a 



Ji 



(0 o •" • 

H.S li 






IS 



^1 i?5 



s s 



TO 3 vD >J ^ C 

r^ ^ TO Aj -} c 

w l/^ >^ 

3' 



AJ Q S5 <A ^ <. 

f-* O C) Al (Ac 

to Al rH -sT H 

fi 8™ 



I I I I 



till 



-jrHf^c^o* r>soS 



r^-f(^niA \p(n>A 



AJIObt-, f^ -JaiH 
iji C^ O A» ■>* H 



AJ O 



^OOr^'O CDiATO 



t^ T\ \a O -i <^ r-i 

m v~ t> -o -i r^ 



CM 3 f- O O 



\D > en O* 
O to ^D 

TO AJ TO 



o en n t 
> tn >A i 
TO r^ en c 



CM q; TO q; 



C-CMlAIAO^ Ot-^r 

Stn t-- AJ a> en AJ r 
O ^i) lA CM H 



io>c~-cn c^fncnoNCv c~->ovo 



SsJS 


O-rjTO-r-'o' 
&> oj r\j 


SSPi 


AJ OJ rH 


T-i~t r\ 




-J- t- A^ 

TOya H 
en (n v^ 

A] AJ rH 

cn NT Ai 


207,071 

053,105 

222,205 

387 

267 


en o^TO 



I I I I 



tom>om-^ co'OrH'O'O fn^rH 

TOrHTOO-fi TOCnb-TOO 0>t-rH 

ON\DC^>AO r-OJAtC^<J* AjOS 

-4■'Aa^lACM ^oomiAtn otno 



cncMTO-«I>A ^DOnAJCM 
TO^TOrHy? o\m-4' 

iAO«OCnTO AJiACM 



3 O O O 

5 o o o 

5 o o o 



M tn ^ in 

■, t, u, u 
3 -o -a TO 

s§§§ 



01 O C 

C iH CM m -* 
1:3 ■*»**■«»«■ 



8Q O Q O 
Q O O O 
O O O O O 



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^ •* -iO c 

»A O O O A 

^ CM lA -H« 

u it u Si i 
V <u a> (u X 
•a -o -o -o c 

§§§§: 



O 0) ti 

■o -o o 
3 §5 



> o o o o c 



O U I^ U U ^ L. I 



f§§§§ §§§§§ 



>A O O O CM 
r-l AJ lA H-ce- 
TO <Q W (Q 



fi fH b ^ 01 
01 OJ OJ flj '^ 

-a -a -a TJ 

§§§§ 



§ §§c 



^0 O O O O * 

^rHCMIAH OJlArH 



^ •» "i •» OiaOOO 
3r-TOO rHrHCMlA.-l 



96 



Individual Returns/1966 • Tax Computation and Tax Rates 



d 3 -f* 



a. at 

O 3 



i) §3 






,S e« 



4> 3 



! i 

Jl 



t ; 






3 



e-8 



el 



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ry -4 %D CO 

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n 


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m 




















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f\j 








I c\> O C 


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ni 


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3 00 fM (M O 1 



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I I I I I 



I t r I I 



o o S S 











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f- r^ lA ,H 

r- [^ -o m 






>0 r^ 



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I t CT; rv 



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j3 a 

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I.S J: 



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a) o 3 -. 

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c ai c M (§ ^ 



li 



I I I I I 



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o TO O r- 00 



I <^ OS rj iH r 

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I m TO n 1 I 



•o S 3 
c-- o o 



I I I q r- 



ni »0 rH i> 1) CO 



C-- iH CO O* 00 '*\ 
in >0 ITk \0 CiJ CM 
Cii f^ CM 



3 CJs O 



I I I I I 



CO TO 

3 



I 0» <~>j CO rg oj (%j 

^ CO CJs CO r-i CO 

m fM >f O o i-H 

0\ tM rv] O r-i W 

fN -vf >i to "^ O 

rt « \D cn lA 



CT» rg tn C^ O (3\ 



I ro Ov [^ O O iM 
-i tM m fn O >r 



U 01 



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< (4 (. (4 IH t4 M (4 I 

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r§§§§ §§§! 



II 



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?8 88=. S 



»■«*■ *«■ •»-•»■<* «■ -^■■•©■■•U- 



Individual Returns/1966 • Tax Computation and Tax Rates 



97 



5 
« 



ii 

si 



It- -i a> o 

\S to ITI <A 



till 






is 



r\j r- vO CD >D 

>f to irt t- tn 

«0 to O C CO 

(MO 12 



■I iH t^; <^ 



1^ *?i 



fH •r^ f- « 



I O M 



ss 



3> r 
•4- 



I I I I I 



'as 



Is 



.as 



ai 






§htiFH^ U U U U Vi 

M- § § § § § § § § § 









§§§§■ 



Ou-iOOO oo * 



1^ 






If 



Q 01 



^11 

= "=0 . 

a; OJ O 73 
-O B P. p 

a <-> a> 

(0 +3 l„ 

m u <0 o 

O 4J 01 



o o wi-«J 

O -O wnJ 

C >-< ^^ T) 

O 1-1 « xj 

•H 0) > e 



■H J= rH 

O OJ -H « 



> OJ -H < 



S5 3-- 



98 



Individual Returns/1966 * Tax Computation and Tax Rates 



OS CO 
E3 CO 

DC CJ 



J I 






i-s^i 









(5 -8 



1-S li 



l£ 



15 






li 



o 


s .s 


f1> 




ilis^i 










£>l 




s 


C 



1 ^ m ,o n f^ O H 



S ^"3"^"" 


^ 












































{-^ O r-l 
CD O TO 


>n 




>rt r^ ^D 




> CM 




rH 







*^ 60 



f-l'^^^^(^r^ C^ CM n to (^ ■J-TOO* 



462 
4,259 
10,064 
15,723 
17,892 




CM 


rAt^ O^ r-t C^ 

■>t ^ CO ir\ :^ 

tfi <n vo ^ vo 

<M IN <^ 


IM rH O^ 
>I OS lA 


Ss 






>o r- CO o^ ^ <7» >. 

ir^ -.f sD ^ C^ C 

o <A [^ H CO (n 



lA CVJ if Oil -«t 
M -A .-I TO r-« 

t-l O "^ >0 CM 



TO -O 

3P 



—1 TO CM o -A ry 



TOf\jOO0\ c^tMTO 

(noc^voso tnc^to 



CMf- Or-t.-l>£)r-< 0(Mr-l 
ruS TO>D<MCO>H tT* 
-"l" TO •£> O^ >t "^ C\i 



H CM r-t 0» O m 



3 rH TO r4 
t'- Tt CM TO 

O £> m CM 



I rH CM O 
(^ CO CM 

(^ f^ o 



I O O C O OO ^ s 
o\ -J ■>* lA ru "O •■ 

TO u-1 -O t^ >t iTt C 



ON O OJ 



-lAC^ i^iHOTOfH 
H t> 0> ■O -* CM 



1 CM C" CM 0> O^ 

- o rsj en t7> r^ 

) C- AJ Al 0\ iH 



gD C^ rH 

a> -^ lA 

lA O' TO 



(^ <Ji O^ C- OO^c^f 
AJ tn CM CM 



O^iAD-CM O^CMiATO-sT CT* "A 

AJCMlAt- [>ONiAr-<A -f 

lAr-iC^O ^-OlArH 

i-l ■£) C~- lA m rH 



"A O-^ lACMC-sOCM rHO^>Or-<TO 
vO lAiH r-t^CMC-AI r-10iTOa»TO 
0^ C^iA OOOmc^ l>i-(iOE-sO 

H lAiA CMO>mO*-< OsOQ^^t 

H (MAJ-^ tOOvOr-vO 

-* [> \0 >»■ to 



> AJ O 

1 f^ ^ 



lA r-l O r- ON lA TO 
C^ lA rH C^ AJ C- TO 
At rH >t vf ON rH t^ 



vO Oi C^ lA ■* 
C^ CA lA D- C^ 
rH rH C- nO lA 



lO^AONiH (*ltMfnA)TO OtAAIi-IO 0-^(^ 
tnnAr- (Ar-tlATOCn TOTOO<^"A mOTO 
OOAlvO OOC^iAtn C-O'^'^'A lAfHON 



fH O f^ O 

tn o -A -nt 

U-l ON rH 



AJ [> lA C 

>r tn cn c 

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•OCt i> 

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ON vo r- 



H >!■ r- r-t »A Q 



cytAONNO OOO^u 



f^vOOCA AITO'SOON -^r-ir 

tATOc^TO toqia^onO wrac 

i-tC^O-c'S 0>OOnTO(^ iaO" 

^AJ (n(A<^<^C^ TOAJr 









3 -» 

el 






li 



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J3 +^ 



H-s li 



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en Ai X 

to TO 



I ^ TO TO TO ^ u 
<H TO CM O tH 
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3 ON lA TO g CM 
3 O "A rH ON On 



ON O -O 
<A 



nO tA >f ^ 



I I sO O lA t^ O <A 

• kA CM CM rH ON ON 

■J- lA TO O r* "A 

■«r Ai CM tn'w r-T 

r- cn ^ *^ ■"• 



I m ON o ■£) t> r 

O AJ CM r^ •-* 

<A >j- %r 1-1 



I TO nO lA f^ TO TO 
O O n TO r-l CM 
CM 0» nO cm lA O 



I AJ O TO -tf >f lA 

Nt lA TO AJ ry 

-J ON tA rH 



UD CM O- 
O >r rH 













C^^ ON 






o «o (^ 


CM NO TO 


^rHC^ 





I "O ON nD TO AJ iH O- 
Cy lA -O O lA t^ "O 
■>* n nD lA -^ lA C- 



I -J- ON lA O CM r 

lA ^ tn vo Ai r 

ON r- -4- CM rH 

C-TtA 

■°3 



) rH en C- C^ 
J vT (A <A CM 
1 -^ vO CA CM 



% t a- 









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>A o o c 

«■«■«■<. „ 

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^i^^^^--*)- 1»-^«^-« 



3a a* 



OTj-OTj-o Ta-oTJ-OTa SSSfi^ 99c 

*> rssss sessg g93g_ __? 



§§§ § g g §§ § 



) -a -g -g -g -o -g 



^ ^§§§ S S S § i S 



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llliS Mo 



I S^a»« %^&%& ;^«»au ^^sH- 



;a»a* a«feas stsj»»u a»* 



O Q C 



Individual Returns/1966 • Tax Computation and Tax Rates 



99 



1; 



s s 



^i 



1 1 



I : 



J3 -P 



'5'^ 



i s 5 3 



is li 



n 



.2^ i • 



1= i: 






§ s 



li 






III I I t m to r^ >f rH 

> to xo Q' >t 



I o^ -o 



o :* o\ 
[H f^ o 
S (^ c^ 



r; r- r-l «o r 



I C^ 00 00 t*- 1^ 
c^ r- CM 



'S3 5:?a 



(^ *^ GO O <M 



CO ■>* 



c^ b 3 

■O OJ rH 



^ «> n a> tn 



00 TO o u^ 



O 'O -J- 
O •>! >r» 
C- ■} <rt 



I ON D 0\ DO-* 
O >0 U-1 tH O O^ 

m m > o 00 ry 



ts 






i : 



III: 



-I ^ c " 

illi 



X3 V> 






si 



1-5 li 






i-s 11 






r-l f-l OV vO 



qi ss 



[^ ^ o\ 
r- o <n 
H cy -* 






I m o 1-1 ly 



[*\ r» irt -fi tj 






as 

o o 



SEP 



a. o 

(4 (1) 



W O 1 



ooo- 

000-* 

OQOOOOQ- 

OOOOO- -O* 

■OOQO OOOOO OOO -O Q o • 
•OOOO OOOOO --.-OO O -4> 
-OOOO OOOO " i^OOOOi (0.-lti 

. - « • » ., - * ^O r^ M »" ■-* ■«* ■**■*» Q 

O tt U U it tit^tn^^f^ WUllO-O TS-nO 

oaitiaioi a>oa;aiiJ -o-o-a-oC SS_ 
otj-o-oxj ■oTj-tj-o-a 55b5" 330 

S- OQOOSOQ* 

OOOO OOOOO OOOOO OOO 

tiOOOO OOOOO OOOO - -^ -o 

a>oooo OOOOO *-_■» -^Q QQO 

•O •^•^ *«--«otAOOO oo - 

C^fym^ l^^^£l:^tQ<^ H-Hfy'<^-H '>J';5r-) 
o^*4-<*«- -w-w-****--** ^^*<*<»-«9- www 



80 OOOOO 
O O OOOOO 
3000 OOOO 



O O 
lA O O 



4*3-A--** w-fe***** 



-O ^ CV iTl rH 
^ rH OT W W> W 



o o 



O'o-O'O-o •o-a-atj'a 

^-S§gS §ISi§ 

tiQOOO OQOOQ 

tiOOOO OOOOO 



h (< (4 I 

<v <u a; c 
-o TJ -a 7 

SS§! 



I. ^ 

oj a> t^ 
■a T3 o 



O *AO 



go o c 



;g,g 












100 



Individual Returns/1966 • Tax Computation and Tax Rates 



St 



3 S ill 



i : 



II d* 






!.S I? 



Ji 



I? 



II !? 



IS'; 



ti>r>ot»HOJ Q iri (no Osi 
tOHf-^a Q C^ -^ <f\ r-i ir\ 



CMC " . - . -, 

r*. vo u^ fM \D 

(^ f^J ^0 ON C* 



» ^ * ^ "^ "Nt "^ 

s,^ lA o "O c^ rv i-« 



|NCir\0^ -*(nir>0'»f (H (Ji >Ofn O-sfu 
>ovOH «ODJsr\oo On m ON(n -*rou 

*AC0S i-lOrH<nr^ CM "O rHNO ■^Ou 



3 r^ !?> 



vf O (M tn u 



■- nO O nD r^ 



vD --J -4- 0\ oj to 



I C-- tn fNJ 

n o "A 



oj Cr QJ H -N 

M Q ^O >t r 



SrvJ O H n 
CT> CO -X) ■>!■ 



I Q ■-( nO «0 

o -vf c- j:; 

fM rH m O 

r- a f^ w 
m o tn r- 

f^ CO IN 



I n ^ H CJ' t>- »D 

C"- O ^ ON •-* "O 
ON CT> O CJi ^ O 



'SSs 



>£) On I NO 



t vl CT* lA CO 


-O 


(N O H rH 




(^ 






















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f;3g:8S;2 


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r«) 


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ft 




sT 


t- 





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8NOCMtA>t (n-*ONQC-- fMO-sf 



O-jeO (^(^lAtDNO roiAONNOr\ CO'X>f^ 

tnoc3 c~-onr*Sr- c^H-tfNJNO »a 
ajndoo ryiOcMiAeo Air-Nocom 



■^ n lO <A >t r 



1 r^ O 'J nD f\j 






^ O st lA (^ 

-1 to C\) On >J 
-J ON nJ CNJ 



) in o^ Q Nf 

) 3 3 o- sj 



r- 00 rH 
CO iH st 

CN r-l AJ 



AJ^NOt^ vO\D-4nrj iAi-4AJ 



rH r\ t- >f O m u 

:^ NO O r-( H st U 

st O lA Al b- CM U 



^ o rH n sr ■>! o 



AincgeoD- c^|-^oto--t ojtosi-y 

3co-5sf^ ob-sj-tnAj >jMHr 
•0'ACT>'n r-AJCOlAfn lAr-^H 



II |i 



•2 ♦* 

12 



i i 



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■s li 



at o 5 * 

II li 






■2 e S S 

oj o • * 

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I O' ^ tn o« CO r- 

CO TO CO AJ -J S 

ON ■* •»! ON C-- ON 



I ^ CO "A NO ON r 
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rg c^ M 



I •ON (^ C (^ 60 flO AJ 

p- C-- f^ On r- ■-J no 

C-- OJ (H --t iH r^ CO 



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lA vD nO f^ H 
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rH O A) r- --f AJ 



I I I I 



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cn n c^ CD m tn 



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tn ootnoN--too oon 



r- CO no o ON 
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0*t^n •t>t«t^O<-IAJu-Nr-l'«9-'<»1A-Q 

•,<n -.* lA >D c- m On r-1 ■«9-rt"«-^d- e 

Al '•»'tA--f» lA-'te- •»"<»'<» ^ F^ ^ 

r- ^ U li U U [4i4t4tit4 (i»a>iDai-o -Otjo 

3 OTj-g-o-g ■a-o'a'Q'a §§§5^ 3=S 

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Individual Returns/1966 • Tax Computation and Tax Rates 



101 



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102 



Individual Returns/1966 • Tax Computation and Tax Rates 



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Individual Returns/1966 • Tax Computation and Tax Rates 



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104 



Individual Returns/1966 • Tax Computation and Tax Rates 



Table A8.— INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES 



Returns with tax rate as marginal rate 



Number of 
returns 



Adjusted 
gross 
income 



Total tax 
base 



( Thouttrd 



Total 
income tax 
before 
credits 

(Thouatnd 
doli»ra) 



Tax base 
taxed at 
marginal 

rate 
(ThotitMtd 

•J— 



Tax 

generated 

it marginal 

rate 

f Thouund 
dollmrt) 



Income tax after crejits 



(Thoutm 
dotl»ri 



As a percent of- 



Ad jus ted 

gross 
income 



Total 
tax 
base 



Returns with an;r' tax generated 
at tax rate 



Number of 
returns 



Tax base 
taxed at 
tax rate 
(Thouttnd 



lotim 



li_ 



Tax 

generated 

it lax rate 

( Thtmtmtd 

doltmtm) 



ALL RETURNS 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



70,160,«5 



468,450,579 



286,312,639 



60,076,403 



13,519,026 



56,087,083 



70,160,425 



Returns with special tax computa- 
tion' 



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 percent 

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 com- 
putation returns with capital 
gains tax only) 

50 percent (alternative tax com- 
putation 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 



489,286 
12,782,910 

56,888,228 

6,599,178 
5,940,548 
6,064,103 
6,181,169 

554,757 
18,972,320 

333,581 

7,665,345 

2,448,795 

22,502 

858,161 

11,969 

405,518 

4,309 

228,479 

145,780 

2,572 

1,601 

93,378 

2,371 

71,865 
1,316 
55,950 
78,303 



'78,138 

419 

60,265 

30,701 

148 

16,588 
185 

9,819 
123 

9,347 

90 
5,301 
3,020 

62 
1,837 
1,220 
4,681 



13,172,477 
15,562,307 

439,715,795 

16,888,036 
21,710,533 
28,622,609 
36,092,762 

2,956,170 
149,629,376 

2,406,163 

83,060,859 

34,058,331 

321,091 

15,624,292 

206,681 

9,153,365 

95,873 

6,264,326 

4,674,962 
68,952 
47,967 

3,484,130 
77,452 

2,984,573 

51,202 

2,594,150 

4,208,678 



'9,594,640 

22,334 

3,882,340 

2,400,741 

9,850 

1,527,896 
15,409 

1,036,666 
12,278 

1,159,850 

9,656 
760,840 
503,006 
10,391 
351,541 
264,433 
2,097,697 



275,646,933 

2,434,711 

7,036,056 
12,354,028 
18,546,434 

1,662,484 
93,901,515 

1,604,279 

60,187,115 

26,097,978 

246,425 

12,248,110 

158,659 

7,292,016 

74,746 

5,042,129 

3,783,164 
54,820 
33,738 

2,843,600 
60,498 

2,455,469 

42,020 

2,125,614 

3,472,970 



'7,973,155 

17,812 

3,232,675 

1,999,840 

7,923 

1,274,575 

12,306 

861,582 

9,653 

956,723 

7,987 
628,170 
407,154 

8,422 

284,005 

213,196 

1,630,087 



53,720,636 

347,367 

1,016,204 

1,830,155 

2,335,311 

265,922 

15,572,802 

274,629 

10,891,744 

5,123,769 

50,909 

2,612,230 
35,529 

1,689,440 
13,579 

1,264,558 

1,014,892 

14,884 

11,284 

816,204 

17,846 

747,610 

13,820 

633,487 

1,194,828 



'3,680,145 

6,547 

1,213,710 

809,275 

3,204 

546,007 
5,693 

386,598 
4,405 

449,572 

3,811 
309,218 
208,034 

4,521 

149,781 
115,338 
990,548 



60,076,403 

2,418,654 

2,364,592 

2,555,591 

2,702,063 

552,541 

28,728,419 

268,449 

10,128,337 

3,098,866 

20,793 

1,185,955 

12,514 

591,134 

4,601 

349,389 

228,890 
2,317 
1,244 

149,945 
2,388 

115,816 

2,103 

94,092 

255,962 



2,548,333 

279 

269,574 

139,123 

154 

75,245 
474 

45,104 
311 

68,263 

271 
38,963 
22,451 

551 

13,361 

9,005 

679,534 



13,519,026 

338,612 

354,689 

408,895 

459,351 

99,457 

5,458,400 

53,690 

2,228,234 

774,717 

5,614 

332,067 
3,879 

189,163 
1,610 

125,730 

39,267 
927 
510 

62,977 
1,027 

52,117 

967 

45,164 

127,981 



165,376 



1,274,167 

145 

142,874 

76,518 

86 

43,652 
230 

27,062 
190 

42,323 

171 
24,936 

14,813 

369 

9,086 

6,214 

475,674 



2,981,926 



53,105,157 

324,949 

969,076 

1,773,071 

2,789,243 

264,396 

15,426,677 

273,435 

10,813,807 

5,034,241 

50,529 

2,586,202 
35,173 

1,668,919 
18,095 

1,247,201 

1,001,148 

14,775 

11,200 

807,072 

17,207 

739,832 

13,622 

676,475 

1,181,534 



164,513 



'3,645,815 

6,489 

1,203,386 

302,333 

3,107 

540,405 
5,577 

382,306 
4,392 

444,610 

3,783 
304,781 
206,122 

4,514 
148,626 
114,179 
978,156 



12.1 

1.9 
4.5 
6.2 
7.7 
8.9 
10.3 
11.4 
13.0 
14.9 
15.7 

16.6 
17.0 
18.2 
18.9 
18.8 

21.4 
21.4 
23.5 
23.3 
22.2 

24.8 
26.1 
26.1 
28.1 



38.0 
29.1 
31.0 
33.4 
31.5 

35.4 
36.2 
36.9 
35.8 
38.3 

39.2 
40.1 
41.0 
41.4 
42.3 
43.2 
4d.6 



19.3 

13.3 
U.8 
14.4 
15.0 
15.9 
16.4 
17.0 
18.0 
19.5 
20.5 

21.1 
22.2 
22.9 
24.2 
24.7 

26.5 
27.0 
28.9 
28.4 
28.4 

30.1 
32.4 

31.8 
34.0 



45.7 
36.4 
37.2 
40.1 
39.2 

42.4 
43.5 
44.4 
45.5 
45.5 

47.4 
48.5 
50.6 
53.6 
52.3 
53.6 
60.0 



489,286 
12,782,910 

'56,888,228 

56,887,676 
48,351,241 
44,347,951 
37,141,139 

1,142,711 

30,959,970 

587,954 

12,242,025 

4,576,679 
61,293 

2,066,590 

33,791 

1,235,250 

21,324 

825,423 

583,001 
13,944 
11,372 

437,220 
9,772 

351,243 

6,367 

278,062 

222,112 



78,138 

3,592 

143,391 

83,126 

1,681 

52,277 
858 

34,832 
673 

25,557 

473 

16,121 

10,319 

200 

7,738 

5,901 

5,849 



275,646,933 

44,523,425 

33,382,742 

34,970,709 

23,697,312 

1,728,465 

67,579,213 

777,212 

24,648,847 

10,012,311 

93,409 

5,234,584 
66,193 

3,330,966 
38,665 

2,371,636 

1,729,850 
25,097 
20,821 

1,327,624 
17,222 

1,061,599 

22,294 

854,245 

1,207,969 



2,548,334 

6,643 

1,083,835 

647,274 

3,228 

422,594 
4,511 

285,238 
3,580 

313,236 

3,335 
206,663 
144,458 

3,311 

104,659 

80,935 

855,514 



53,870,648 

6,233,279 
5,757,411 
5,595,313 
4,878,543 

311,124 
12,840,050 

155,442 

5,422,746 

2,503,078 

26,570 

1,465,684 
20,520 

1,081,909 

13,533 

853,789 

674,642 

10,039 

3,536 

557,602 

7,405 

477,719 

10,255 

410,038 

603,984 



1,274,167 

3,454 

574,432 

356,001 

1,308 

245,104 
2,662 

171,143 
2,184 

197,307 

2,101 

132,264 

95,342 

2,219 

71,168 

55,845 

598,860 



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



Individual Returns/1966 • Tax Computation and Tax Rates 



105 



Table ^8. —INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES —Continued 



Returns with tax rate as marginal rate 



Number of 
returns 



Adjusted 
gross 

income 

C Thoummtd 
dolUra) 



Total tax 
base 



■JL. 



Total 
income tax 
before 
credits 

( Thou »and 



Tax base 

taxed at 

marginal 

rate 

( TTiou sand 
dollmrt) 



Tax 

generated 

at marginal 

rate 

(Thoiit»nd 



Income tax after credits 



( Thounsnd 
dollmrt) 



As a percent of — 



Adjusted 
gross 

income 



Total 
tax 
base 



ith any tax generated 
at tax rate 



Number of 

returns 



Tax base 
taxed at 
tax rate 

f Thouaaid 



toll*, 



O 



Tax 
generated 
it tax rate 

( Thou t and 



JOINT RETURNS AND RETURNS OF 
SURVIVING SPOUSE 



Returns with special tax computa- 
tion^ 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



percent (returns with no tax base)^ 
Returns with taxable incooe, total^. 



lA 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 

60 percent 

Al percent 

A2 percent 

43 percent 

45 percent 

46 percent 

48 percent 

50 percent 

50 percent (alternative tax com- 
putation returns with capital 
gains tax only ) 

50 percent (alternative tax com- 
putation 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 



40,154,738 



367,634,071 



223,717,779 



46,580,411 



10,464,185 



397,407 
4,416,126 

35,341,208 

2,867,150 
3,357,850 
3,721,888 
4,372,685 

13,581,806 

4,754,973 
1,354,955 

513,041 

250,797 

151,120 
101,003 

68,337 

51,559 

39,666 
57,907 



'56,648 

42,804 
21,078 

10,911 
6,331 
5,935 

3,178 
1,691 



1,077 

692 

2,432 



12,073,795 
9,161,168 

346,399,107 

11,317,155 
16,684,318 
22,468,630 
30,730,006 

126,885,831 

63,967,428 
24,442,456 

11,824,755 

7,050,634 

5,005,605 
3,845,034 



2,489,227 



2,133,524 
3,567,808 



258,854 



'7,745,272 



3,206,503 
1,943,082 



1,203,435 
312,213 
903,284 

569,646 
365,494 

258,758 

189,771 

1,327,001 



9,778,088 



213,939,692 

1,451,197 

5,111,659 

9,359,128 

15,385,184 



78,189,269 

45,750,114 
18,519,557 

9,190,198 

5,568,953 

4,008,604 
3,102,392 

2,404,040 

2,047,415 

1,753,220 
2,947,068 

232,257 

'6,467,082 

2,677,993 
1,625,116 

1,006,175 
678,492 
748,238 

474,718 
295,720 

209,205 

154,328 

1,049,260 



2,775,882 



41,635,881 

208,039 

738,151 

1,387,055 

2,352,323 

12,963,565 

8,277,311 
3,642,901 

1,964,883 

1,293,124 

1,006,972 
833,602 



563,201 
1,013,680 



116,128 



'2,952,145 

1,005,813 
658,249 



431,520 
304,638 
351,700 



233,734 
151,010 

110,219 

33,362 

630,545 



46,580,411 

1,437,856 
1,737,339 
1,907,424 
2,256,204 



7,633,699 
2,194,673 

899,929 

453,790 

279,370 
187,191 

125,557 

96,259 

77,888 
219,844 

232,257 



2,083,963 

227,594 
112,910 

59,351 
35,748 
52,283 

29,286 
15,893 

9,820 

6,480 

396,582 



10,464,185 

201,300 
260,601 
305,188 
383,555 

4,524,037 

1,679,414 
548,668 

251,980 

145,213 

100,753 
73,004 

52,734 

43,317 

37,386 
109,922 



1,041,981 



120, 
62, 

34, 

32, 

18, 
10, 



4 
277 



2,708,939 



41,159,788 

191,064 

703,027 

1,345,549 

2,317,372 



12,849,020 

8,214,121 
3,606,390 

1,943,762 

1,276,112 

993,214 
822,499 



617,613 



557,782 
1,003,914 



'2,924,358 

997,138 
652,731 



427,211 

301,453 
343,372 

230,130 
149,491 

109,399 

82,591 

521,337 



1.7 
4.2 

6.0 
7.5 



12.8 
14.3 

16.4 

18.1 

19.8 
21.4 



26.1 
28.1 



37.8 

31.1 
33.0 

35.5 
37.1 
38.6 

40.4 
40.9 

42.3 
43.5 
46.8 



19.2 

13.2 
13.8 
14.4 

15.1 



18.0 
19.5 

21.2 

22.9 

24.8 
26.5 



31.8 
34.1 



37.2 
40.2 

42.5 
44.4 

46.6 

48.5 
50.6 

52.3 
53.5 
59.2 



397,405 
4,416,126 

*35, 341,208 

35,340,863 
32,473,715 
29,115,865 
25,393,977 

21,021,293 

7,439,487 
2,684,514 

1,329,559 

816,518 

565,721 
414,601 



193,702 
154,036 



56,647 

96,129 
53,326 

32,248 

21,337 
15,006 

9,070 
5,392 

4,201 
3,124 
3,007 



213,939,692 

33,916,996 
30,858,453 
27,306,465 
23,282,341 

53,565,111 

18,369,790 
7,511,362 

4,164,611 

2,715,413 

1,937,233 
1,440,742 



870,494 



693,575 
983,377 



367,698 
499,948 

315,404 
215,817 
233,691 

147,123 
99,914 

72,301 
55,120 
511,582 



41,734,053 

4,748,379 
4,628,768 
4,369,034 
3,957,998 



10,177,371 



4,041,354 
1,877,841 



1,166,091 

868,932 

697,404 
561,889 



391,722 



332,916 
494,189 



116,129 



1,041,981 

459,880 
274,971 

182,934 
129,490 
144,889 

94,162 
65,943 

49,165 
38,033 
358,108 



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. 



106 



Individual Returns/1966 • Tax Computation and Tax Rates 



Table 48.— INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued 



Returns with tax rate as marginal rate 



Number of 
returns 



AJju^ttd 
gross 
Income 



Total tax 
base 



dolltra) 



Total 

income tax 

before 

credits 

(Thousand 
dolt»r»} 



Tax base 

taxed at 

marginal 

rate 

( Thousand 



Tax 

generated 

at marginal 

rate 

(Thouimid 



Income tax after credits 



Returns with any tax generated 
at tax rate 



(Thou land 
doll at s) 



As a percent of — 



Adjusted 
gross 
income 



Total 
tax 
base 



Number of 
returns 



Tax base 
taxed at 
tax rate 
( Thousand 
dollars) 



■!'■■ 
gen^ ; 

t ti^J. L. 

(Thousm\i 
dollars. 



SEPARATE RETURNS OF HUSBANDS AND 
WIVES AND RETURNS OF SINGLE PERSONS 



(1) 



(2) 



(3) 



(4) 



(5) 



M 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



28,064,617 



56,014,780 



11,077,827 



2,754,053 



10,945,318 



28,064,620 



Returns with special tax computa- 
tion' 

percent (returns with no tax base)^ 

Returns with taxable income, total^. 



19,845,818 

3,468,102 
2,582,698 
2,047,666 
1,806,484 



2,765,983 
1,045,150 

345,120 

149,224 

74,287 
44,778 

25,040 



15,314 
19,906 



'20,039 

16,639 
8,954 



5,002 
3,487 
3,340 

2,033 
1,236 

727 

503 

2,169 



923,820 
5,995,379 

82,600,075 

4,791,845 
5,026,214 
5,030,860 
5,362,756 

22,743,544 

17,702,648 
9,035,617 

3,799,537 

1,996,572 

1,185,124 
829,928 



414,957 
616,775 



'1,679,519 

630,049 
414,223 

272,386 
224,453 
248,922 

179,812 
124,516 

85,657 

69,291 

730,063 



55,264,938 

838,943 
1,924,397 
2,553,542 
3,161,251 



15,712,246 

13,448,602 
7,145,634 

3,057,910 

1,639,438 

973,280 
680,772 



336,207 
506,944 



'1,366,870 

518,099 
339,184 

225,774 
183,089 
202,248 

144,462 
100,940 

68,949 

54,567 

548,420 



231,693 



10,846,135 

118,846 
278,053 
378,224 
482,988 



2,433,991 
1,401,521 



647,347 

376,564 

241,853 
181,290 



107,612 
174,425 



'661,841 

194,158 
136,824 

96,327 

81,960 
94,942 

71,044 
51,618 

36,353 

29,511 
340,023 



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 percent 

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 com- 
putation returns with capital 
gains tax only ) 

50 percent (alternative tax com- 
putation 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 

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



12,075,623 

837,129 
627,253 
501,932 
445,859 

4,917,697 

2,373,783 
862,512 

286,026 

132,094 

66,104 
41,699 



18,449 



14,981 
35,667 



415,835 

40,232 
24,221 

12,458 
9,355 
15,830 

9,185 
5,738 

3,238 

2,276 

269,788 



117,193 
94,088 
80,309 
75,796 



522,232 
215,628 

80,087 

42,270 

23,798 
16,263 



8,302 



7,191 
17,834 



207,918 

21,323 

13,321 



7,226 
5,613 
9,815 

5,879 
3,787 

2,202 

1,570 
188,852 



228,705 



113,896 
266,049 
363,720 
471,871 

2,577,657 

2,419,815 
1,393,950 

642,440 
373,246 

238,394 

178,649 



106,287 
170,993 



'656,252 

192,736 
135,704 

95,371 
80,854 
93,329 

70,268 
51,361 

36,026 
29,131 
336,894 



2.4 
5.3 

7.2 



13.7 
15.4 

16.9 

18.7 

20.1 
21.5 



25.0 
28.2 



19.4 

13.6 
13.8 
14.2 
14.9 



18.0 
19.5 

21.0 
22.8 

24.5 

26.2 



31.6 
33.7 



82,438 
8,136,364 

*19,845,818 

19,845,629 
16,377,526 
13,794,829 

11,747,162 



4,548,164 
1,782,182 

737,031 
391,911 

242,688 

168,400 



98,582 



79,309 
63,996 



30. o 
32.8 

35.0 
36.0 
37.5 

39.1 
41.2 

42.1 
42.0 
46.1 



37.2 
40.0 

42.2 

44.2 
46.1 

43.6 
50.9 

52.3 
53.4 
61.4 



44,084 
27,450 

18,496 
13,495 

10,007 

6,667 
4,o34 

3,399 
2,672 
2,741 



55,264,938 

9,025,416 
7,524,288 
6,375,215 
5,414,972 

14,014,102 

5,938,215 
2,336,653 

1,069,973 

617,620 

403,064 
289,108 



177,233 



143,135 
211,937 



204,993 
135,243 

93,461 
69,421 
82,504 

55,528 
39,725 

29,955 
23,966 
326,988 



10,895,125 

1,263,558 

1,128,643 

1,020,034 

920,545 



1,306, 
584, 

299, 

197, 

145, 
112, 



63 
105, 



,407 
,163 

592 

,638 

,103 
,752 



705 
969 



108 
74, 

54, 
41, 
51 



20, 

16, 

228, 



,647 
,383 

,207 
,653 
,152 

,533 
,218 

370 
536 
392 



Individual Returns/1966 • Tax Computation and Tax Rates 



107 



Table 48.— INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER l-J\CH OF THE THREE TAX RATE SCHEDULES —Continued 



Returns with tax rate as marginal rate 



Number of 

returns 



Adjusted 
gross 
income 

i Thou amid 



Total tax 
base 



( Thauavid 
dolJMra) 



Total 

income tax 

before 

credits 

dotUf) 



Tax base 
taxed at 
marginal 



Tax 

generated 

at margijial 

rate 

(Ihoutard 
dollM ut 



Income tax after credits 



(Thousand 
do! I art) 



As a percent of- 



Adjusted 
gross 
income 



Total 
tax 
base 



Returns with any tax generated 
at tax rate 



Number of 
returns 

(Vtoiiaand 
dotUra) 



Tax base 
taxed at 
tax rate 
( Thouaand 
dollara) 



Tax 

generated 

at tax rate 

(Thouamtd 
dollara) 



RETURNS OF HEAD OF HOUSEHOLD 
Total 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Returns with special tax computa- 



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 percent 

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 com- 
putation returns with capital 
gains tax only) 

50 percent (alternative tax com- 
putation 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 



1,283,713 



1,420,371 



1,941,067 



1,701,203 
263,925 

294,546 

554,757 

333,581 
144,393 
48,690 
22,502 

11,969 
5,498 
4,309 
3,070 

2,572 
1,601 

2,371 

1,C34 

1,315 

971 

489 



'1,452 
419 
822 

668 
148 

67o 
185 

12S 
72 

90 
90 
93 
d2 
33 
25 
80 



174,863 

405,760 

10,715,616 
779,036 

1,123,119 

2,956,170 

2,405,153 

1,390,783 

580,257 

321,091 

206,681 

106,159 

95,873 

73,597 

68,952 
47,967 

77,452 

38,340 
51,202 
45,669 
24,095 



17,140 



'169,850 
22,334 
45,788 
43,436 

9,850 

52,075 
15,409 

12,278 
7,644 

9,656 
11,332 
12,997 
10,S91 
7,125 
5,371 
40,o34 



137,777 



6,442,301 
144,574 

440,671 

1,662,484 

1,604,279 
988,402 
432,785 
246,425 

158,658 
83,623 
74,746 
60,044 

54,820 
38,738 

60,498 

29,445 
42,020 
36,188 
18,956 



16,602 



'139,210 

17,812 

36,586 

35,544 

7,923 

42,627 
12,806 

9,653 
6,241 

7,987 
8,989 

10,495 
8,422 
5,853 
4,313 

32,406 



1,238,624 
20,482 

64,876 

255,922 

274,629 

180,443 
84,347 
50,909 

35,529 
19,751 
18,579 
15,729 

14,384 
11,284 

17,846 

9,186 
13,820 
12,673 

6,722 



'66,158 

6,547 

13,739 

14,202 

3,204 

18,160 
5,693 

4,405 
2,930 

3,8U 
4,439 
5,407 
4,521 
3,208 
2,466 
19,930 



1,420,371 
143,659 

146,236 

552,541 

268,449 
120,855 
41,681 
20,793 

12,514 
5,250 
4,601 
3,415 



2,317 
1,244 



2,388 

1,108 
2,103 
1,224 

451 



48,536 

279 

1,749 

1,993 

154 

3,435 
474 

311 
150 

271 
492 
320 
551 
303 
249 
13,163 



300,789 
20,114 

23,398 

99,457 

53,690 

26,588 

10,420 

5,614 



3,879 
1,680 
1,610 
1,229 



927 
510 



499 
957 
537 
226 



8,301 



24,263 

145 

927 

1,096 

86 

1,993 
280 

190 
93 

171 
315 

541 
369 
206 

172 
9,214 



1,228,760 
19,989 

63,802 

264,396 

273,435 

179,871 
83,902 
50,529 

35,173 
19,561 
18,095 
15,594 

14,775 
11,200 

17,207 

9,116 
13,622 
12,405 

6,623 

8,268 



'65,205 

6,489 

13,512 

13,398 

3,107 

17,824 
5,577 

4,392 
2,909 

3,783 
4,334 
5,270 
4,514 
3,201 
2,457 
19,925 



11.5 
2.6 

5.7 

8.9 

11.4 
12.9 
14.5 
15.7 

17.0 
18.4 
16.8 
21.2 

21.4 
23.3 

22.2 

23.8 
26.6 
27.7 
27.5 



38.4 
29.1 
29.5 
32.0 
31.5 

34.2 
36.2 

35.8 
JS.I 

39.2 
33.1 
40.1 
41.4 
44.9 
45.7 
49.0 



19.1 
13.8 

14.5 

15.9 

17.0 
18.2 
19.4 
20.5 

22.2 
23.4 
24.2 

26.0 

27.0 
23.9 

28.4 

31.0 
32.4 
34.3 
35.0 



46.3 
36.4 
36.9 
39.1 
39.2 

41.8 
43.5 

45.5 
46.0 

47.4 
48.2 
50.2 
53.6 
54.7 
57.0 
61.5 



9,444 
230,420 

"1,701,206 
1,701,185 
1,437,256 
1,142,711 

587,954 

254,374 

109,983 

61,293 

38,791 
26,822 
21,324 

17,014 

13,944 
11,372 

9,772 
7,401 
6,367 
5,051 
4,081 



1,452 
3,592 
3,173 
2,350 
1,681 

1,533 
358 

673 
545 

473 
383 
293 
200 

138 
105 

101 



6,442,301 
1,581,013 

1,289,029 

1,728,465 

777,212 
340,841 
164,296 
98,409 

66,193 
47,934 
38,665 
31,339 



25,097 
20,821 

17,222 

13,872 
22,294 
17,535 
7,655 



16,602 



(12) 



1,241,471 
221,342 

206,245 

311,124 

155,442 
74,985 
41,074 
26,570 

20,520 
15,339 
13,533 

11,282 

10,039 
8,536 

7,405 

6,242 
10,255 
8,417 
3,827 



8,301 



48,536 


24,258 


6,643 


3,454 


11,143 


5,906 


12,084 


6,646 


3,228 


1,808 


13,729 


7,963 


4,511 


2,662 


3,580 


2,184 


2,041 


1,265 


3,335 


2,101 


4,008 


2,556 


4,320 


3,181 


3,311 


2,219 


2,403 


1,634 


1,349 


1,276 


16,943 


11,860 



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 and filing date prior to January 1, 1965- 

^All returns with no tax base including any of those mentioned in footnote 1. 

■^Taxable returns with special tax confutation not included in this total. 

^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 an»unt is not included in the total for the reason stated in footnote 5. 

NOTE: Detail may not add to total because of rounding. A dash (-) in this table means "Not applicable." 



108 



S I 



individual Returns/1966 • Tax Computation and Tax Rates 



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Individual Returns/1966 • Tax Computation and Tax Rates 



109 



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Individual Returns/1966 • Tax Computation and Tax Rates 



lis 
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Individual Returns/1966 • Tax Computation and Tax Rates 



111 









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33,360 
75,378 
01,332 
08,182 

07,887 
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78,189 
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D C 3 



CONTENTS 



Section 



Returns of older taxpayers reflected contrasting patterns of income, 113 
Taxpayers age 65 or over reported $7.6 billion in dividends and other 

distributions, 114 
Older taxpayers with interest income reported average amount received of 

SI, 127, 115 
Older taxpayers may exclude all or part of a gain on the sale of 

residence. 115 
Taxpayers age 65 or over reported higher deductions, 116 
Taxpayers claimed an average tax credit of $109 for retirement income, 116 



Taxpayers Age 65 or Oven 
Retirement Income Credit 



Text tables 

4.1 All returns and returns with at least one taxpayer age 65 or over: 

Sources of income or loss, 113 

4.2 Returns with capital gain and nontaxable distributions: All returns and 

returns with at least one taxpayer age 65 or over, by size of distribu- 
tion, 114 

4.3 Taxpayers age 65 and over with dividends and other distributions 

received: Type of dividends, dividend exclusion, and dividends in 
income, by income classes, 114 

4.4 Taxpayer age 65 and over with interest income, by type of payer and by 

income classes, 115 

4.5 Returns with sale or exchange of personal residence, by age of taxpayer 

and by income classes, 115 

4.6 Retirement income credit: All returns and returns with age exemptions, by 

income classes, 116 



Chart 

4A Personal deductions fu 



•layers age 65 or over, 1 16 



Basic tables 

52 All returns with at least one taxpayer age 65 or over: Sources of incoiDe 

and loss, and tax items, by income classes, 118 

53 Joint returns with at least one taxpayer age 65 or over: Sources of income 

and loss, and tax items, by income classes, 122 

54 Standard deduction returns with at least one taxpayer age 65 or over: 

Adjusted gross income, and tax items, by income classes, 125 

55 Itemized deduction returns with at least one taxpayer age 65 or over: 

Adjusted gross income, itemized deductions by type, and tax items, by 
income classes, 127 

56 Returns with retirement income credit: Selected sources of income, and 

tax items by age exemptions and income classes, 133 



Income tax returns of individuals age 65 or over 
are of increasing special interest. Although they filed 
less than 10 percent of all returns, older taxpayers 
represented a growing portion of the tax filing popula- 
tion, submitting 6.4 million returns for 1966 and re- 
porting adjusted gross income of $39 billion. In this 
decade alone, age exemption returns have increased 
by 1,2 million or 24 percent and income reported 
thereon by $14.8 billion or 61 percent. This compares 
with a general increase in all returns filed of 15 per- 
cent and an increase in reported income of 48 percent. 

Although "taxpayers age 65 or over" or an equivalent 
term has been used throughout this section to refer 
to returns filed with an age exemption, approximately 
1.8 million of the 10.1 million taxpayers represented 
on these returns were under 65 years of age. This 
occurred when either the husband or wife was under 
65 on a return filed jointly. Since the tax return does 
not generally show the separate income of husband 
or wife, all or part of the income on the return may 
have been received by that recipient who was under 
65, However, with this limitation in mind, "taxpayers 
age 65 or over" or an equivalent term has been used 
as general terminology throughout this section in order 
to avoid redundancy. 



RETURNS OF OLDER TAXPAYERS REFLECTED 
CONTRASTING PATTERNS OF INCOME 

Older taxpayers are noteworthy because they reflect 
markedly different income reporting patterns than tax- 
payers in general. Two out of three returns filed by 
taxpayers with an age exemption reflected adjusted 
gross income of less than $5,000 as compared to less 
than half of the returns filed by all taxpayers. However, 
it should be noted that Social Security and Railroad 



Retirement Acts benefits, which may represent a sizable 
portion of the elderlies' income, are not subject to tax 
and are therefore not included in reported income. 
Table 4,1 shows income patterns which reflect the 
greater dependency of a person age 65 or over upon 
income from pensions, savings, and investments rather 
than earnings from employment, a sole proprietorship, 
or a partnership. Although salaries and wages were 
reported on almost half of the returns filed by indivi- 
duals with at least one age exemption and salaries 
and wages comprised one-third of the total income of 
these taxpayers, this item was reflected on 89 percent 
of the returns filed by all taxpayers and comprised 81 
percent of all income received. Although older tax- 
payers accounted for only 8 percent of adjusted gross 

Table 4.1 -SELECTED SOURCES OF INCOME: ALL RETURNS AND RETURNS 
WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER 

[Taxable and nontaxable returns ] 



Adjusted gross income lees deficit. 

Salaries and wages (gross) 

Business and profession net profit 
net loss 

Farm net profit less net loss 

Partnership net profit less net 

loss 

Sales of capital assets net geiin 
less net loss 



Dividens (in adjusted gross income) 

Interest received 

Rent net income less net loss 

Boy&lty net income less net loss... 

Pensions and annuities 

All other sources, income less loss 



Statutory adjustments^ 3,631, '*23 



All returns 



( Thou isnd 
dollars) 



(1) 



468,450,579 

381,067,341 

26,187,560 
4,070,266 

10,725,906 

9,941,282 

13,998,145 

13,224,949 

2,607,727 

712,271 

4,426,138 

5,170,603 



Percent 

of 

adjusted 

income 



(2) 



5.6 
0.9 



3.0 
2.8 
0.6 
0.2 
0.9 
1.1 

-0.3 



Returns with at least one 
taxpayer age 65 or over 



(Thousand 
doltaraj 



Adjusted 
gross 
income 



(3) 



39,036,706 

13,277,205 

2,015,396 
453,943 

1,214,307 

3,212,656 

6,882,392 
5, 566,491 
1,665,275 
292,685 
3,379,473 
1,005,737 

159,097 



Percent of— 



Income 
for all 
returns 



(•4) 



100.0 

34.0 



5.2 
1.2 



8.2 

17.6 
14.3 
4.8 
0.7 
8.7 
2.6 

-0.4 



(5) 



7.8 
11.2 



32.3 

49.2 
42.1 
71.5 
41.1 
76.4 
19.5 

4.3 



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

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



113 



114 



Individual Returns/ 1966 • Age 65 or Over: Retirement Income Credit 



income, they reported 42 percent of interest income, 
49 percent of dividends, 72 percent of rental income, 
and 76 percent of pensions and annuities. 

For 1966, about 44 percent of the returns with at 
least one age exemption were nontaxable as compared 
with 19 percent for all returns. This nontaxability 
stems from a general lower income level of the elderly 
as well as the advantages they receive from favorable 
provisions of the tax law. 

TAXPAYERS AGE 65 OR OVER REPORTED $7.6 
BILLION IN DIVIDENDS AND OTHER DISTRIBUTIONS 

In addition to the $6.9 billion of dividends included 
in adjusted gross income (after dividend exclusion of 
$276 million), older taxpayers reported $412 million 
in capital gain distributions and $58 million in non- 
taxable distributions. As shown in table 4.2, one of every 
five returns with capital gain distributions and one out 
of every four returns with nontaxable distributions were 
filed by taxpayers age 65 or over. The proportionate 
share of these distributions received by those age 65 or 
over, in general, increased as the amount of distribution 
became larger. The entire amounts of capital gain and 
nontaxable distributions were not reflected in income 
because: (a) capital gain dividends are reduced by at 
least one -half when included in the net capital gain or 
loss component of adjusted gross income, (b) nontaxable 
distributions are usually considered return of capital 
and are therefore not included in gross income. 

Table 4.3 shows that 61 percent of dividends and 
other distributions claimed by taxpayers age 65 or over 



Table 4.2— RETURNS WITH CAPITAL GAIN AND NONTAXABLE DISTRIBUTIONS: 
ALL RETURNS AND RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER 
BY SIZE OF DISTRIBUTION 

[Taxable and nontaxable returns] • 



Size of distribution 



CAPITAL GUN DISTHIBUTIOHS 



Total. 



Under $50 

$50 under $100 

$100 under $200 

$200 under $300 

$300 under $500 

$500 under $1,000... 
$1,000 under $2,000. 
$2,000 under $5,000. 
$5,000 or more 



NONTAXABLE DISTRIBUTIONS 



Total. 



Under $50 

$50 under $100 

$100 under $200 

$200 under $300 

$300 under $500 

$500 under $1,000... 
$1,000 under $2,000. 
$2,000 under $5,000. 
$5,000 or more 



All returns 


Returns with at 1 - 
one taxpaj'er ae; - 
or over 


Number of 
ret'-ims 


Percent of 

all returns 


(1) 


(2) 


(3) 


2,404,424 


503,174 


20.9 


702,115 
404, 617 
415,112 
214,716 
239,183 


67,683 
62,1U 
79,212 
47,485 
65,425 


9.6 
15.4 
19.1 
22.1 
27.4 


215,397 

128,875 

65,536 

18,872 


71,833 
64, (»9 
34,Cr75 
11,252 


33.3 

49.7 
52.0 
59.6 


1,040,570 


253,671 


24.4 


630, 6U 
149,270 
116,466 
53,674 
44,471 


88,442 
51,719 
45,770 
22,513 
21,136 


14.0 
34.6 
39.3 
41.9 
47.5 


28,703 
10,941 

4,707 
1,726 


15,051 
6,286 

2,257 
495 


52.4 
57.5 
47.9 
28.- 



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

were reported by those with adjusted gross income over 
$15,000. Approximately 38 percent of returns filed by 
older taxpayers indicated domestic or foreign dividends 
received. However, of the 2.4 million returns filed by 
older taxpayers with dividends received, one out of 
five had dividend exclusion greater than dividend income 
and therefore no dividends in adjusted gross income. 



Table 4. 3— TAXPAYERS AGE 65 AND OVER WITH DIVIDENDS AND OTHER DISTRIBUTIONS RECEIVED: TYPE OF DIVIDENDS, 

DIVIDENDS IN ADJUSTED GROSS INCOME, BY ADJUSTED GROSS INCOME CLASSES 



DIVIDEND EXCLUSION, AND 



Adjusted gross income 
classes 



Form 1040 and 1040A 



Dividends and other 
distributions 



Number of 
returns 



(■77ioua«id 
dollars) 



Capital gains 
distributions 



Nontaxable distributions 
received 



Number of 
returns 



f Thousand 
dollars) 



Number of 
returns 



("Thousand 
dollars) 



Domestic and foreign 
dividends received 



Number of 
returns 



( Thousand 
dollars) 



Dividend exclusion 



Number of 
returns 



Amount 
("Thousand 
dollars) 



Dividends in adjusted 
gross income 



Number of 
returns 



Amount 

f Thousand 
dollars) 



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 $200,000... 

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



Nontaxable returns, total.. 
Ho ad justed' 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 under $15,000. 
Returns $15,000 or more 



(2) 



(3) 



(4) 



(5) 



io) 



(7) 



(8) 



(9) 



(10) 



(U) 



503,174 



2,431,580 



7,158,991 



2,296,354 



1,653,852 



372,117 



210,882 



53,026 



20,085 
128,032 

147,516 
179,031 

151,343 
146,833 

96,006 
115,359 

91,187 

238,371 
108,196 
176,234 
40,260 
11,202 

3,334 
564 
249 



11,902 

94,604 

128,297 

217, 57t, 

224,783 
225,413 
185,372 
274,796 
270,135 

721,120 

505,591 

1,599,664 

984,170 
628,293 

464,646 
164,586 
220,540 



24,269 
32,694 

40,511 
27,205 
25,968 
34,294 
22,159 

56,248 

25,795 

46,798 

9,652 

2,693 

787 
119 
66 



15,381 
16,077 

21,566 
14,135 

25,902 
33,067 
19,801 

45,056 
29,728 
70,627 
22,507 
11,082 

6,033 
2,640 
4,305 



12,966 
12,638 

17,847 

8,624 

12,432 

18,648 

6,418 

35,167 
18,526 
38,366 
10,742 
3,395 

1,030 
171 
77 



1,372 

1,751 
683 

4,363 
819 
2,167 
1,809 
1,088 

7,548 
4,079 
11,760 
6,944 
4,435 

3,021 

706 
483 



20,085 
128,032 
147,383 
178,028 

151,343 
146,833 

96,006 
115,158 

91,187 

238,019 

108,095 

176,129 

40,255 

11,201 

3,384 

5c4 
249 



10,307 

87,337 

111,165 

200,816 

198,854 
210,459 
157,304 
239,920 
249,246 

668,514 
471,786 
1,517,277 
954,713 
612,787 

455,589 

lol,239 
215,751 



Id, 876 
121,113 
138,057 
166,949 

146,929 
142,220 

93,700 
113,754 

89,580 

230,833 

105,053 

172,755 

39,718 

11,103 

3,354 

560 
248 



1,485 
11,153 
14,043 

19,000 

17,595 
17,764 
11,528 
14,909 
11,794 

30,858 

15,322 

26,561 

6,463 

1,855 

559 
94 
41 



15,874 

98,453 

110,976 

147,932 

119,123 
114,540 
78,707 
93,350 
79,653 

196,991 
95,699 

164,859 
39,164 

11,069 

3,352 
557 
248 



67,016 



635,928 



703,552 



75,4o9 



21,622 

34,731 
48,432 
296,143 
210,920 
105,458 
29,328 
37,409 



27,103 

12,408 
15,862 
139,834 
141,942 
107,838 
40,428 
222,732 



(•) 

3,415 

7,921 

49,863 

27,255 

21,756 

8,673 

9,512 



(•) 
2,012 
2,322 
13,800 
16,605 
11,396 
6,245 
13,835 



(♦) 

17, '."4i, 

10,728 
4,914 
4,411 
4,574 



(>) 

1,718 

1,563 
452 
290 

1,058 



21,621 

34,731 
48,432 
292,133 
210,719 
105,257 
29,328 
37,409 



26,182 

10,388 

13,120 

124,742 

123,774 

95,990 

33,893 

207,839 



19,603 

32,921 
41,012 
254,534 
193,870 
97,036 
27,925 
36,651 



2,057 

2,925 

3,605 

23,018 

22,082 

12,893 
4,U2 

4,757 



13,780 

21,111 
33,790 
211,976 
151,309 
83,248 
26,570 
34,345 



,221,297 
631,748 
242,083 
342,764 



937,793 
1,280,569 

739,892 
4,671,379 



201,367 

158,459 

57,101 

86,247 



92,128 
126,378 

46,229 
147,678 



77,655 
67,177 
35,869 
72,970 



7,949 
10,954 

7,668 
31,656 



1,215,748 
631,548 
241,732 
342,552 



837,714 

1,143,236 

685,993 

4,492,048 



1,109,896 
616,603 
234,395 
335,460 



116,393 
77,497 
31,320 
51,282 



915,018 
513,486 
200,554 
317,618 



(12) 



6,882,392 



3,821 
76,180 
97,120 
181,812 

181,257 
192,691 
145,775 
225,009 
237,450 

637,632 
456,450 
1,490,683 
948,253 
610,931 

455,030 
lol,14; 
215,71: 



24,12; 

7,462 

9,51i 

101,716 

101,669 

83,095 

29,760 

203,080 



721,296 

1,065,726 

654,648 

4,440,722 



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

{*) An aaterlsk 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. 

MOTE: Detail may not add "to total because of round^pg. 



Individual Returns/ 1966 • Age 65 or Over: Retirement Income Credit 

Table 4.4— TAXPAYERS AGE 65 AND OVER WITH INTEREST RECEIVED REPORTED ON FORM 1040, BY TYPE OF PAYER AND BY ADJUSTED GROSS INCOME CLASSES 



115 



AtiJustL'ii ,:ross incomt^ classes 



Interest i;tcoine 



Number of 
returns 



do/J«r*J 



Keturiis with interest received from— 



SHvings aiid loan nsseia- 
tions, mutual banXs, 
credit unions, etc. 



Number of 
returns 



f Thowtwd 

dottarM) 



Number of 
returns 



Cnioua«id 
dolltra) 



Nimlber of 
returns 



( Thotiamtd 
<bIUra) 



Grand total. 



.^xable returns, total 

Under tl.OOO 

fl,'XiO under $2,000 

*.: ,aa under $3,000 

.SJ.-.V ^r.der $i,000 

{i,^vv under $i,000 

$5,000 under $6,000 

$6,000 under $7,000 

f".0OO under $3,000 

,t' . .-^ under $9,000 

i-,J." under $10,000 

$1J,C.V ::i;jer $l-'.JiW 

$i;..:,c ^.uer $.!<:.. «-v 

$20. Cv^ uiiUer pO,MO 

$r . ■: under $100,000 

Jl 00 under $200,000... 

i^00,\X30 under $500,000... 
$500,000 under $1,000,OCO. 
$1,000,000 or more 



Nontaxable returns, total.. 
No adjusted gross incoone. 



r.der $600 

:. XI under $1,000... 
SI, 000 under $2,000. 
12,000 under $3,0M. 
$3,000 under $4,000. 
$4,000 under $5,000. 
$5,000 or loore 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



(1) 



4,931,841 



2,9o3,793 



83,178 
265,400 
371,527 
369,922 

347,331 
302,904 
184,154 
176,421 
135,496 

345,688 
134,362 
191,912 
40,554 
10,922 

3,237 
543 
247 



l,9c3,045 



43,979 

91,082 
145,900 
821,492 
510,845 
225,340 
69,466 
59,941 



2,998,130 
1,199,993 

349,400 
384,318 



(2) 



(3) 



(4) 



{■-') 



(o) 



(7) 



5,557,o22 



3,037,421 



1,979,640 



1,597,572 



2,193,752 



4,131,264 



1,864,331 



1,391,018 



1,194,438 



1,401,483 



43,35o 
225,178 
291,543 
369,476 

321,893 
293,167 
196,824 
209,590 
200,267 
589,329 
314,190 
678,237 
230,096 
94,355 

44,887 
15,214 
13,660 



37,629 
156,039 
208,832 
237,955 

214,504 
205,420 
121,230 
119,731 
98,105 

228,320 
89,908 

118,859 

21,415 

4,944 

1,207 

176 
57 



15,657 
106,030 
101,414 
136,640 

136,732 
122,303 
74,096 
82,640 
82,777 

203,775 
100,121 
173,487 
41,580 
10,576 

2,546 
375 
69 



58,983 
176,952 
227,983 
254,409 

233,824 
184,309 
113,009 
118,960 
85,782 

232,611 
93,149 

140,338 

29,571 

7,649 

2,113 
347 
156 



19,759 

80,591 

94,431 

114,335 

92,615 
86,352 
53,525 
55,868 
53,688 

168,518 
83,296 

177,878 
66,860 
26,895 

11,590 
3,9'W 
3,963 



23,560 
89,451 
144,220 
170,956 

136,912 

127,408 

89,093 

83,277 

74,276 

185,020 
86,389 

142,774 
33,175 
9,386 

2,858 
490 
238 



1,173,090 



588, u25 



l,lo6,538 



403,137 



792,269 



42,039 

24,559 
52,970 
470,574 
410,602 
226,083 
93,951 
105,584 



23,651 

45,769 

75,862 

490,143 

321,322 

137,025 

42,812 

36 , 506 



10,168 

10,742 
21,655 
220,836 
175,717 
88,762 
32,352 
23,393 



23,416 

47,993 
66,631 
471,026 
321,211 
131,895 
42,754 
41,702 



9,418 

8,057 
20,992 
139,331 
127,370 
46,733 
24,386 
26,850 



20,799 

26,563 
48,134 
299,917 
215,083 
112,111 
X,975 
34,687 



2,250,330 

1,296,669 

601,280 

1,409,343 



1,777,040 
792,663 
230,427 
237,291 



919,972 
523,994 
206,130 
329,544 



1,843,263 
773, 566 
234,919 
275,034 



685,402 
362,576 
170,741 
378,853 



1,185,768 
542,906 
167,730 
277,348 



(8) 



92,344 
84,512 
59,202 
70,881 
63,802 

217,033 
130,772 
326,878 
121,665 
56,879 

30,646 

10,865 

9,630 



434,598 



22,454 

5,760 
10,323 
110,405 
107, 514 
90,588 
37,213 
50,341 



544,949 
410,098 
224,405 
700,946 



See text for "Explanation of 
NOTE: Form 1040 orjy. 



Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 



OLDER TAXPAYERS WITH INTEREST INCOME 

REPORTED AVERAGE AMOUNT RECEIVED 

OF $1, 127 

Over three out of every four returns filed by older 
taxpayers reported interest income from savings and 
other investments, averaging $1,127 per return in 1966, 
Over 99 percent of this income was reported by indivi- 
duals filing Form 1040 returns. As shown in table 4.4, 
two out of every three returns filed by elderly taxpayers 
with interest income on Form 1040 indicated payments 
from savings and loans, credit unions, mutual banks, 
or other banks. Although payments from "All other 
payers," such as from bonds and notes, was reported 
on less than half of the returns, the total received from 
this source was more than a third of all interest re- 
ceived. Taxpayers age 65 or over with incomes under 
$5,000 reported over 40 percent of the $5.6 billion 
interest income but averaged only slightly more than 
$750 per return. Taxpayers with income $15,000 or more 
reported over 25 percent of the interest and averaged 
$3,667 per return. 



Table 4.5— RETURNS WITH SALE OF PERSONAL RESIDENCE, WITH AND WITHOUT 
AGE EXEMPTIONS, BY ADJUSTED GROSS INCOME CLASSES 

[Tai:able arid .no.itaxable returns ] 



Adjusted gross income classes 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Returns With No Age Exemptions 
Total 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000., 
$15,000 or more 



Returns With Age Exemptions 
Total 



Ur.aer $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Number of 
returns 



(1) 



214,482 

46,363 
68,899 
58,585 
40, 635 



182,320 

28,615 
60,077 
55, 623 

37,000 



32,163 

17,748 
6,823 
1,957 
3,635 



Adjusted 
gross 
income 

( Thousand 
dotlaraj 



(2) 



'2,420,494 

'97,889 

544,667 

712,890 

1,065,048 



'2,163,492 

'56,106 
477,142 
689,202 
941,042 



'257,005 
'41,783 

23,689 
124,007 



Net capital gaiti 
less net capital loss 



Number of 
returns 



(3) 



75,163 

15,114 
20,454 
17,769 
21,826 



55,683 

6,291 

14,839 
16,214 
18,339 



19,480 

8,824 
5,614 
1,555 
3,487 



(Thouatnd 
dollars) 



(4) 



161,256 

16,607 

16,343 

20,321 

107,985 



97,235 

7,156 

1,741 

13,311 

75,027 



64,020 

9,451 

14,601 
7,010 
32,958 



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

'Adjusted gross income less deficit. 



OLDER TAXPAYERS MAY EXCLUDE ALL OR 
PART OF A GAIN ON THE SALE OF THEIR 
RESIDENCE 

Table 4.5 reflects data on a provision of the law 
introduced in 1964 which benefits those age 65 or 
over. Under this provision, such taxpayers may exclude 
from income any gain on the sale or exchange of a 



personal residence providing the adjusted sale price 
is $20,000 or less. If the adjusted sales price exceeds 
this amount, a portion of the gain may be excluded. This 
provision may be used only once in a person's lifetime. 
All taxpayers (including those under 65) may postpone 
paying tax on a transaction involving their personal 
residence if they buy and occupy another residence 
costing as much or more than the original residence 
within one year. 



116 



Individual Returns/ 1966 • Age 65 or Over: Retirement Income Credit 



Approximately 214,000 returns were filed by taxpayers 
reporting the sale or exchange of their residence in 
1966. Nearly 15 percent of these returns were filed 
by taxpayers age 65 or over. Age exemption returns 
with this item reflected an average income of $7,991 
as compared with $11,866 for returns without age 
exemptions. 

Although the actual gain on sales of residence was 
not tabulated, these taxpayers reported net gain (less 
net loss) on sales of all capital assets of $161 million. 
If the taxpayer fully qualified for the exclusion or tax 
postponement of the gain on sales of residence, net 
capital gain (or loss), as shown in table 4.5, would not 
reflect such gain. However, the difference between all 
returns filed by taxpayers with sales of residence, 
214,000, and those filed by taxpayers reporting net 
capital gain (or loss), 75,000, is not necessarily an 
indication of the number receiving a tax benefit on 
their sale. Since the data on net capital gain or loss 
include all sales of capital assets, a taxpayer receiving 
the benefits of tax postponement or tax free income 
may be reflected in the frequency for net capital gain 
or loss if he had a sale of corporate stock or any other 
capital asset other than his residence. 



Chart 4A 



Higher personal deductions 
reported by taxpayers 
age 65 or over 



Method ot compuiaiion 
used by older taxpayeis 



Returns with age exemptions, 
consliluting less than 10% 
ol all returns, showed total 
deductions averaging $1,323 
($234 more than the average 
for all returns) 



Average deduction 
for taxpayers age 
65 ot over was 
higher tor 2 ol 
3 computation methods 



All taxpayers 



Minimum 
standard 
deduction 




Older 

taxpayers ^^j, ^^^ 



10% standard 
deduction 



Itemized deductions were 
distiibuled by type, 
as toNows - 



Older taxpoyers 



All taxpayers 




TAXPAYERS AGE 65 OR OVER REPORTED 
HIGHER DEDUCTIONS 

Older taxpayers reported average deductions totaling 
$1,323 for 1966, or $234 more than the average for tax- 
payers in general. As shown in chart 4A nearly one out 
of every three returns filed by taxpayers age 65 or 
over indicated use of the minimum standard deduction. 
The minimum standard deduction offered an additional 
benefit to those over 65 because this method provided 
for an allowance of $200 ($100 for married persons 
filing separately) plus $100 for each exemption, includ- 
ing age exemptions. On the average, the minimum 
standard deduction used by those with an age exemption 
was $68 higher than the average for all taxpayers. 
On the other hand, the $656 average deduction for the 
nearly one out of eight returns filed by older taxpayers 
using the 10 percent standard deduction was slightly 
lower than the average for all taxpayers using this 
deduction. 

Taxpayers age 65 or over itemized deductions on 
about one-half the returns they filed. Medical expenses 
represented one-third of total itemized deductions for 
those age 65 or over but only 14 percent of the itemized 
deduction for all taxpayers. On the other hand, interest 
expense constituted only 9 percent of the deductions 
for the elderly but 27 percent of the deductions for all 
returns. 



TAXPAYERS CLAIMED AN AVERAGE TAX CREDIT 
OF $109 FOR RETIREMENT INCOME 

Taxpayers filing more than 1.7 million returns for 
1966 took advantage of the retirement income credit, 
claiming an average of $109 per return. Returns with 
age exemptions accounted for 91 percent of these 
returns and 88 percent of the total credit taken. The 
retirement credit for any taxpayer depended upon the 
following factors: 

Table 4.6 -RETIREMENT INCOME CREDIT: ALL RETURNS AND RETURNS WITH 
AGE EXEMPTIONS, BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 



Adjusted gross income classes and age category 



Total . 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



RETURNS WITH ONE TAXPAYER AGE 65 OR OVER 
Total 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



RETURNS WITH BOTH TAXPAYERS AGE 65 OR OVER 
Total 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Number of 
retiirns 



(1) 



870,271 
498,414 
136,754 
152,281 



639,374 

278,214 

77,245 

81,600 



437,086 

147,698 
178,400 
47,551 

b3,437 



Retirement 
income 
credit 

f TTwu.wid 
dolUra) 



(2) 



181,357 

73,439 
65,923 
19,913 
22,082 



101,601 

51,511 
30,867 
9,235 
9,988 



58,030 

11,230 

27,502 

8,394 

10,904 



Average 

credit 



(3) 



84 
132 

146 
145 



81 
111 
120 
122 



76 

154 
177 
172 



NOTE: Detail may not add to total due to rounding. 



Individual Returns/ 1966 • Age 65 or Over: Retirement Income Credit 



117 



a. The taxpayer's age, 

b. Amount of "retirement income", (See Expla- 
nation of Classifications and Terms for the definition of 
"retirement income") 

c. Computation used (general rule or alternative 
method), 

d. Amount of tax due (actual credit cannot exceed 
tax due less certain other credits). 

Single taxpayers age 65 or over had a maximum 
available credit of $228.60 making it possible for 
them to receive up to $3,100 in retirement income 
without incurring tax liability. Older taxpayers filing 
jointly were entitled to a maximum available credit 



of either $342.90 or $457.20 depending on the computa- 
tion method used and whether one or both had retire- 
ment income. Depending on which category applied, 
taxpayers age 65 or over filing jointly could receive 
up to $5,325 or $6,050 in retirement income without 
incurring tax liability. 

As shown in table 4.6 taxpayers claimed in total a 
retirement income credit of $181 million in 1966, an 
increase of $13 million over 1965. Although taxpayers 
with two age exemptions accounted for less than one- 
third of the credit, their average credit was $133, in 
contrast to the average credit of $94 claimed by tax- 
payers with only one age exemption. 



118 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



-ALL RETURNS WITH AT LEAST ONE TAXPAYER AGE 55 OR OVER— SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income 
classes 



Number of 
retuTTUJ 



Number of 
exemptions 



Adjusted 
gross 
Income 

(Thouatnd 
dollmr»t 



Salaries and wages 
(gross) 



Number of 
returns 



(Thoutmtd 
dolt art) 



Business or profession 



Net profit 



Number of 
returns 



( Thoti ««nd 
dollara) 



Number of 

returns 



(Thousand 
dottara) 



Net profit 



Number of 
returns 



( Thotiaand 
daltara) 



Number of 
returns 



Amount 

CTTiouaand 
doltara) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total 

Taxable returns, total 

Under $2,000 

^2,000 under »3,000 

P,003 under $4,000 

$<;,0O0 under $5,000 

$5,000 under $6,000 

$6,a0D 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 $200,000.... 

$200,000 under $500,000 

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

Nontaxable returns, total 

Ho adjusted gross income . . . 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3, COO 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 under $15,000 
Returns $15,000 or more 



6,442,912 



19,139,837 



'39,03o,70fc 



2,991,77o 



13,277,205 



2,325,523 



105,277 



360,653 



266,6 



3,d19,506 



10,659,610 



33,914,339 



12,053,197 



364,646 



2,056,090 



97,544 



150,654 



530,341 



51,935 



115,230 
373,345 
498,662 
478,500 

417,312 

364,666 
220,382 
211,161 
155,162 

381,582 
143,520 
201,573 
42,585 
11,546 

3,457 
572 

251 



230,459 

833,551 

1,373,162 

1,384,946 

1,275,035 

1,142,781 

579,917 

673,507 

498,514 

1,224,757 

469,293 

674,151 

145,197 

39,783 

11,770 
1,943 

834 



204,928 

943,677 

1,734,475 

2,143,840 

2,285,149 
2,369,764 
1,647,533 
1,798,755 
1,471,180 

4,599,321 
2,466,371 
5,928,665 
2,864,884 
1,545,640 

996,512 

387,560 
526,084 



52,983 
166,893 
272,509 
254,289 

250,074 
234,107 
148,878 
135,793 
91,851 

222,425 

75,157 

97,725 

22,335 

6,185 

1,787 

300 
143 



75,481 
323,088 
713,910 
885,468 

1,092,273 

1,252,909 

860,849 

922,013 

631,025 

1,988,855 
833,026 

1,433,945 
642,993 
265,065 

100,317 
20,951 

10,027 



5,017 
21,856 
44,825 
38,787 

37,527 
28,657 
24,883 
24,335 
17,257 

49,985 
24,838 
38,319 
6,359 
1,450 

366 
65 

20 



6,109 
33,051 
92,043 
95,280 

102,149 
93,279 
88,696 
93,968 
88,354 

305,151 
226,914 
561,009 
177,077 
61,709 

22,556 
3,926 

3,i 



4,214 
5,222 

5,873 

6,019 

3,212 

5,472 
3,210 
4,815 
1,501 
555 

252 

62 

29 



2,751 

3,717 
4,983 

6,351 

5,SJ1 

4,342 

8,059 

6,710 

15,235 

14,227 

8,551 

8,387 

3,138 
5,532 



3,463 
16,037 
23,731 
18,795 

16,709 
14,050 
11,840 
6,622 
7,476 

16,690 

5,527 

7,772 

1,423 

312 

84 

16 



3,920 
22,504 
41,391 
43,857 

42,217 
42,764 
40,034 
27,897 
31,089 

86,427 
43,086 
80,210 
18,179 
5,439 

1,458 
324 

45 



4,856 

4,520 
8,829 

4,515 
3,612 
4,666 
2,057 
2,509 

5,465 

2,751 

5,095 

1,608 

701 

333 

71 
36 



3,403 

2,590 
5,473 

2,380 
6,546 
7,406 
2,756 
3,500 

12,718 
7,174 
24,772 
15,820 
U,734 

9,093 
3,284 
1,058 



'5,122,369 



958,330 



210,001 



189,998 



146,092 



84,107 

214,146 

260,455 

1,199,518 

659,695 

259,086 

81,298 

65,101 



255,671 

592,880 
721,333 
3,275,941 
2,177,376 
923,742 
308,249 
225,033 



=379,234 

77,422 
211,135 
1,790,833 
1,621,899 
874,575 
360,414 
565,324 



8,209 

73,441 
95,579 
434,307 
231,324 
87,551 
15,893 
11,825 



15,145 

26,984 
61,617 
508,774 
362,645 
163,571 
44,880 
40,394 



3,253 

29,519 
34,782 
101,782 
51,482 
18,462 
7,426 
4,912 



6,538 

13,292 

20,357 
100,004 
68,374 
25,054 
13,419 
21,396 



23,458 

6,421 

5,150 
11,087 
7,028 
1,807 
2,943 
2,483 



124,859 

5,542 
2,887 
6,575 
8,589 
2,141 
17,255 
14,736 



272 

35,670 
39,672 
83,002 
35,380 

12,542 

3,363 



1,982 

10,116 
22,082 
74,625 
48,401 

20,002 

12,790 



32,562 

12,141 
10,435 
20,970 
11,789 

4,214 

1,734 



73,058 

10,265 
13,493 
21,926 
10,757 

6,301 

10,292 



4,224,042 

1,425,966 

385,596 

406,308 



12,077,310 
4,472,950 
1,236,908 
1,352,709 



'9,583,965 
9,945,331 
4,648,052 

14,859,358 



1,693,179 
871,543 
222,877 

204,177 



3,182,562 
4,790,639 
1,990,320 
3,313,684 



357,191 

137,223 

50,286 

71,564 



475,521 

483,140 

306,929 

1,059,933 



70,793 

18,115 

5,723 

10,645 



179,309 
19,120 
8,935 
72,763 



268,664 
59,756 
16,941 
15,292 



288,880 

194,661 

88,092 

149,205 



110,426 
18,963 
5,517 
10,774 



U8,365 
27,116 
14,408 

77,007 



Partnership 



Adjusted gross income 
classes 



Number of 
returns 



(Thattaand 
dotlara) 



Number of 
returns 



(Thdaaartd 
dotlara) 



Sales of capital assets 



Net gain 



Number of 
returns 



(Thousand 
dollars) 



Ordinary gain from 
sales of depreciable 
property 



Number of 
returns 



(Jhousind 
doltara) 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



Sales of property of/ier than capital 
assets 



Net gain 



(Thousand 
dotlara) 



Number of 
returns 



Amount 

(Thousand 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



Grand total 

liable returns , total 

Under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $5,000 

$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 u-nder $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

Nontaxable returns , total ... . 

No adjusted gross income... 

Under $500 

$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 under $15,000 

Returns $15,000 or more 



201,152 



1,403,618 



1,407,308 



12,924 



62,346 



156,525 



1,341,610 



94,342 



977,584 



3,022,894 



29,459 



27,637 



8,870 



10,682 

11,635 
11,969 

9,011 
9,363 
9,328 
6,225 
5,551 

23,229 
12,942 
32,711 
10,044 
2,852 

805 
133 
45 



14,330 

23,335 
29,530 

30,372 
25,868 
23,540 
34,906 
26,705 

129,630 
93,391 
421,297 
262,676 
130,991 

57,494 
20,528 

7,016 




1,719 
10,830 



21,458 

3,327 
15,729 
13,571 

8,379 

10,619 
4,038 

4,672 



17,077 

57,102 

76,514 

101,034 

97,549 
86,282 
59,162 
56,583 

54,085 

140,331 
66,303 

116,238 

27,401 

8,380 

2,738 
482 
223 



8,546 
27,705 
51,213 
94,905 

85,442 
110,847 
76,839 
94,267 
81,363 

292,014 
203,093 
581,439 
349,409 
273,028 

266,243 
151,344 

275,197 



8,221 
13,676 

10,578 
17,447 
10,829 
8,022 
5,215 

26,701 

14,710 

28,379 

7,582 

1,903 

481 
57 
23 



3,392 

8,134 

8,740 
11,178 
7,920 
6,157 
1,887 

18,423 

10,759 

22,254 

6,345 

1,663 

420 
49 

20 



6,021 
4,012 



5,821 

2,709 

4,247 

902 

340 

143 
32 
19 



3,708 
2,757 



6,047 

2,409 
4,895 
1,984 
1,225 

533 

102 



451 
948 
215 



546 

3,935 

740 

443 

288 
75 

192 



3,010 



, 3,210 



1,505 
502 

1,030 
449 
247 

123 
28 

IS 



1,353 



2,909 

424 

1,987 

1,325 

1,025 

1,020 
331 
178 



62,013 



20,346 



94,972 



341,482 



62,729 



41,655 



50,766 



1,727 

2,308 
6,620 
15,306 
11,233 
3,009 
2,207 
2,218 



3,074 

640 
4,325 
17,361 
15,291 
4,150 
8,864 
8,307 



3,795 
4,411 

6,217 

1,086 



2,248 
10,483 

25,641 

9,727 



18,031 

19,177 
29,184 
154,527 
103,774 
55,851 
27,623 
20,559 



52,225 

6,574 
26,819 
60,612 
68,128 
31,329 
41,291 
54,504 



4,441 

9,024 

14,942 
15,479 

11,164 

7,679 



4,159 

5,566 

8,110 
8,153 

9,215 

6,452 



4,011 
279 



6,338 



3,910 

313 



(«) 



l,6lJ 



(«) 




4,687 

8,891 
l,34o 



76,696 
41,482 
23,380 
59,594 



120,900 

148,023 

130,058 

1,004,537 



23,672 
7,620 
4,771 

11,988 



87,842 
23,199 
10,548 
67,722 



6o0,993 
380,266 
142,890 
223,159 



469,347 

472,107 

297,236 

2,125,686 



83,514 
58,709 
26,901 
53,997 



49,444 
41,446 
18,624 
42,206 



20,954 
8,229 
4,063 
8,415 



19,490 
0,074 
4,778 

11,289 



5,835 
(*) 
90S 
1,74') 



5,156 
(•) 
1,361 
6,258 



ll,o37 
4,213 
1,655 
2,465 



50,392 
2,086 
3,096 
6,772 



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



Individual Returns/1966 • Age 65 or Oven Retirement Income Credit 



119 



Table 52.— ALL RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER— SOURCES OF INCOME AND LOSS, EXEMPTIONS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND TAX ITEMS, 





Dividends 


ui adjusted 






Pensions, and 

annuities 

(taxable portion) 


Rents 


Royalties 


.adjusted gross income 
classes 


gross income 




Net income 


Net loss 


Net income 


Net loss 


Number of 
returns 


Amount 
flhouaaid 
doliaraj 


Number of 
returns 


Amount 
datura) 


Number of 
returns 


Amount 

(Thauaand 
doJJ.raJ 


Number of 
returns 


Amount 

CnNMIVOTd 

dotlara) 


Number of 
returns 


Amount 

< Thousand 
dttltara) 


Number of 
returns 


'^'"^•» taberof 
(Thouamyd returns 
doJJaraJ 


Amount 

fnioua«id 
dotlara) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(3o) 


(37) 


(38) 


(39) 


(40) 


(41) 


Grand total 


1,946,676 


6,882,392 


5,029,210 


5,566,491 


1,675,311 


3,379,473 


1,397,923 


2,064,194 


2e7,9i;.2 


196,919 


154,998 


303,509 


2,404 


15,884 


Taxable returns, total 


1,370,547 


6,321,949 


3,012,483 


4,135,699 


901,812 


2,312,003 


757,340 


1,486,070 


159,479 


100,198 


100, o83 


263,109 


1,939 


12,917 


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 u-nder $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 $200,000.... 

$200,000 under $500,000 

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


15,874 

98,453 

110,976 

147,932 

119,123 
114,540 
78,707 
93,350 
79,653 

196,991 
95,699 

164,859 
39,164 
11,069 

3,352 
557 
248 


8,821 

76,180 

97,120 

181,812 

181,257 
192,691 
145,775 
225,009 
237,450 

637,632 
456,450 
1,490,683 
948,253 
610,931 

455,030 
161,145 
215,710 


87,235 
276,556 
381,670 
380,064 

354,431 
304,933 
186,183 
177,435 
136,511 

345,688 

134,362 

191,912 

40,554 

10,922 

3,237 
543 

247 


43,820 
226,180 
292,651 
370,150 

322,762 
293,198 
197,075 
209,609 
200,284 

589,329 
314,190 

o78,237 

230,098 

94,355 

44,887 
15,214 

13,6o0 


31,278 
101,795 
143,616 
138,059 

109,057 

103,003 

47,976 

52,741 

46,728 

90,438 

34,115 

49,610 

9,598 

2,763 

824 
129 

62 


36,621 
143,023 
279,450 
292,772 

251,013 
249,352 
115,137 
134,063 
127,795 

281,900 

113,550 

198,664 

56,290 

22,367 

7,906 

1,798 

902 


18,983 
70,504 
97,056 
95,464 

84,158 
70,536 
50,094 
34,905 
34,893 

88,524 
37,661 
57,937 
12,413 
3,143 

847 
147 
75 


12,390 

65,438 

101,991 

132,931 

141,268 
97,770 
74,037 
51,448 
37,591 

228,929 

130,643 

276,390 

92,091 

31,195 

9,402 
1,390 

1,172 


} lo,042 

10,234 
18,588 

18,o33 
18,649 
13,787 
11,085 
4,414 

21,980 
9,940 

11,427 
3,185 
1,017 

361 
78 
39 


6,510 

4,661 
5,085 

5,782 
9,098 
4,159 
5,217 
2,846 

14,892 
7,566 

13,839 
7,956 
5,023 

3,171 

3,066 
707 


4,813 

11,129 
8,023 

9,726 
7,822 
8,475 
3,810 
3,860 

14,756 
7,234 

14,552 
4,320 
1,470 

530 
113 

50 


3,586 

15,527 
8,587 

11,526 
14,185 
16,498 
2,331 
4,102 

29,433 

15,686 
60,412 
34,299 
19,982 

17,092 
6,236 
3,087 


1 - 

1 1,441 

267 
149 

59 
16 
7 


8,049 

950 
l,lo4 

1,676 
489 
583 






Nontaxable returns, total..-. 


570,129 


560,443 


2,016,729 


1,430,793 


713,998 


1,066,873 


640,581 


578,120 


128,484 


98,713 


54,314 


45,399 


(•) 


(•) 


No adjusted gross incoffle... 


13,780 

21,111 
33,790 
211,976 
151,309 
83,248 
26,570 
34,345 


24,125 

7,462 

9,514 

101,718 

101,689 

83,095 

29,760 

203,080 


43,979 
100,210 
154,014 
846,848 
515,917 
226,354 
69,466 
59,941 


42,039 

25,335 
54,181 
472,473 
410,909 
226,321 
93,951 
105,584 


3,938 

7,619 
24,397 
270,154 
227,447 
111,085 
41,306 
28,052 


5,462 

2,731 
13,887 
275,721 
340,372 
234,972 
107,335 
86,343 


8,704 

33,815 
59,102 
256,223 
162,561 
75,331 
24,748 
20,097 


7,961 

11,025 
28,173 
177,946 
177,672 
93,595 
35,585 
46,163 


22,634 

14,042 
12,884 
37,734 
19,303 
12,733 
4,814 
4,340 


52,435 

4,797 
5,388 

11,201 
7,442 
3,776 
2,755 

10,924 


1,755 

3,009 

3,616 

15,695 

14,040 
0,417 
2,808 

6,774 


3,724 

490 
782 
6,442 
9,643 
3,684 
7,929 
12,705 


(-) 


(•) 


$600 under $1,000 

$1,000 under $2,030 

$2,000 under $3,0OT 

$3-,000 under $4,000 

$4,000 under $5,000 


(•) 








915,018 
513,486 
200,554 
317,618 


721,296 
l,0o5,726 

654,648 
4,440,722 


3,082,313 

1,213,179 

349,400 

384,318 


2,253,010 

1,297,858 

601,280 

1,409,343 


1,100,694 

385, 80o 

91,643 

97,668 


1,732,395 
958,223 
286,219 
402,636 


902,492 

292,820 

89,879 

112,732 


844,706 
440,506 
233,237 
545,685 


lo9,007 
70,480 
22,131 
26,344 


104,071 
36,419 
15,642 
42,787 


71,505 
39,709 
15,308 
28,476 


60,394 

58,610 

30,708 

158,857 


(«) 
(-) 
(-) 

988 


(m) 


Returns *5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


(«) 
(•) 
10,783 








Estates and trusts 


Small business corporations 


Other 
sources 

(Thouaand 
daitara) 


Sick pay exclusion 


Ntoving expense 


Adjusted gross income 


Net income 


Net loss 


Net profit 


Net loss 


deduction 


classes 


Number of 
returns 


Amount 
dotlara) 


Number of 
returns 


Amount 

(ktllart) 


Number of 
returns 


Amount 

(Thousand 
doUaraJ 


Number of 
returns 


Amount 

(Thauaand 
doltaraj 


Number of 
returns 


Amount 

(Thottaand 
dotlara) 


Number of 
returns 


Amount 
(Thmia^d 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


■ (51) 


(52) 


(53) 


(54) 




lc0,033 


397,182 


10,472 


13, 567 


28,7o2 


213,793 


5,453 


135,713 


552,133 


38,589 


42,597 


1,672 


515 






Taxable returns, total 


12i.3o5 


3cl,322 


5,-:05 


5,291 


23,926 


205,338 


3,639 


20,324 


480,437 


31,571 


27,538 


o71 


433 


Under $2,000 

$2,000 under $3,003 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

So, 000 under $7,000 

$7,000 under $S,0O0 

$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 $200,000.... 

$200,000 under $500,000.... 
$500,000 under $1,000,000.. 


! 4,44o 

9,157 
15,245 

1 10,159 

9,023 
5,415 
6,717 

19,358 

12,159 

22,997 

6,537 

2,162 

783 
135 

72 


3,555 

10,891 
15,840 

22,918 

22,897 
4,919 
14,812 

43,762 
36,808 
92,639 
40,646 
21,868 

18,145 
7,581 
4,041 


{ : 

(«) 

{ : 

(•) 

1,104 

808 
296 
132 

45 
9 
3 


(•) 
(«) 

883 
1,200 
1,086 

655 

433 

26 

3 


) 5,2U 

) 4,967 

I 3,261 

7,524 

2,187 

619 

121 
23 
11 


3,486 

15,780 

14,188 
70,794 
47,229 
29,601 

12,603 
7,958 
4,199 


, (•) 

- 

I- 903 

733 
432 
214 

113 
28 
13 


(•) 

(•) 

3,844 
5,801 
4,052 
2,603 

2,224 
956 

1,301 


8,o23 
22,085 
32,688 
23,5o7 

45,322 
18,023 
19,462 
23,609 
21,363 

( 65,334 

j 37,637 

98,998 

33,664 

20,475 

10,495 

4,497 

595 


) 8,655 

1 12,131 

5,722 
1,305 
3,086 

466 
161 

39 
4 
2 


- 

6,587 

10,143 

5,015 

1,089 

3,761 

662 

201 

60 
11 
4 


[ : 
1 : 

663 

3 


432 

1 






Nor; taxable returns, total •-.• 


35,or_9 


35,362 


4,366 


3,26B 


4,835 


7,954 


1,813 


114,890 


65,698 


7,018 


15,003 


(») 


(«) 


No adjusted gross income-.. 


298 

1 2,808 

3,372 
10,861 

1 .^.- 
3,974 


383 

858 

3,266 
12,529 

4,527 

14,299 


(*) 
(•) 

(») 


(*) 
(*) 

(-) 


(•) 
(•) 

> 3,618 


(«) 
(♦) 

7,611 


1,705 

1 : 

l,.J 


112,899 
(•) 


'39,525 
3,702 
32,882 
64,230 
50,429 
14,216 
14,941 
10,587 


\ 7,018 


15,063 


{,.,; 


- 




_ 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


(♦) 








60,541 
33,927 
20,111 
45,454 


51,850 
75,267 
45,635 
224,430 


6,069 
(») 
(-) 

1,595 


9,142 
(») 
(•) 

3,860 


7,233 
(•) 

3,864 
13,855 


5,919 
(*) 

14,483 
138,081 


2,707 
(•) 
652 

1,893 


112,927 


142,074 


13,535 


20,484 


(•) 


(«) 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
ReturT.£ $15,000 or more 


(«) 
3,417 
19,354 


135,620 

66,654 

207,785 


14,269 

5,722 
5,063 


11,311 
5,015 
5,787 




(») 
319 




(♦) 
198 



.-cotnotes at end of table. See text for "Explantion of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



120 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



Table 52.— ALL RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER— SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 





Bnployee 


business 




Self-employe 


d 




n 


Standard deductions 


Itemized deductions 


Adjusted gross income 


expenses 


deduction 


Total 
deductions 

(Thousand 
dollars) 


Total 


Minimum 


10 percent 


Number 




classes 


Number of 
returns 


Amount 

dotUf) 


Number of 
returns 


Amount 

(7ho\iiM\d 

dotttf) 


Number 


Amount 

(Thousand 
dollars) 


Number 


Amount 

(Thouamd 

dollara) 


Number 


Amount 

(Thousand 

dollars) 


(Thousand 
dollars) 




(55) 


(5b) 


(57) 


(56) 


(59) 


(60) 


(61) 


(62) 


(63) 


(b4) 


(65) 


(66) 


(oV) 




102,881 


113,656 


4,713 


2,329 


8,525,658 


3,121,685 


1,661,433 


2,385,119 


1,178,478 


73d, 566 


482,954 


3,237,119 


6 864 227 






Taxable returns, total 


85,609 


97,776 


4,713 


2,329 


6,131,687 


1,280,252 


776,909 


649,841 


308,414 


630,409 


468,495 


2,339,255 


5,354,780 




J 5,265 

8,623 

7,051 
10,328 
3,615 
7,220 
7,221 

18,599 
7,332 
8,199 
1,482 
344 

109 
10 

11 


5,812 

6,658 

3,411 
6,410 
2,562 
5,671 
6,298 

22,925 
16,897 
13,565 
4,517 
1,935 

808 

115 
192 


\ 2,408 

' 826 

201 
57 

16 
1 
1 


(«) 

1,221 

724 
234 

71 

20 
1 
9 


46,970 

202,021 

353,152 

( 416,302 

452,036 

458,007 

308,160 

, 320,076 

1 260,281 

< 763,898 

( 397,081 

962,754 

482,362 

293,010 

218,718 

85,599 
111,240 


88,511 
201,624 
230,226 
175,083 

128,062 
113,353 
70,081 
70,374 
43,873 

115,113 

26,187 

16,179 

947 

119 

15 
4 
1 


34,853 

84,801 

109,628 

89,051 

72,809 
74,037 
51,468 
60,391 
41,610 

114,815 

26,183 

16,175 

944 

119 

15 
4 

1 


86,104 
198,365 
226,013 

99,631 

32,310 
4,411 
1,002 

2,005 


34,403 

83,870 

108,150 

55,365 

20,009 

3,810 

302 

2,005 


1 5,665 

4,213 
75,452 

95,752 

108,942 

69,076 

♦.70,874 

41,868 

115,113 

26,187 

16,179 

947 

119 

15 
4 

1 


1,381 

1,478 
33,685 

52,800 
70,223 
50,666 
60,391 
39,605 

114,815 

26,168 

16,175 

944 

119 

15 
4 
1 


) 26,719 

I 171,721 

268,436 

303,416 

289,250 
251,313 
150,302 
140,237 
111,289 

266,469 

117,333 

185,394 

41,639 

11,427 

3,442 
568 

250 




$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 $200,000.... 

$200,000 under $500,000.... 
$500,000 under $1,000,000.. 
*1 000 000 or mope 


117,220 
243,523 
327,252 

379,226 
363,969 
256,693 

259,685 
218,671 

649,084 
370,893 
946,579 
481,438 
292,891 

218,703 
85,595 

111,239 






Nontaxable returns , total 


17,272 


15,879 


- 


- 


2,393,974 


1,841,434 


884,525 


1,735,276 


870,066 


106,157 


14,461 


897,866 


1,509,449 


No adjusted gross income... 


1,U12 

(•) 

7,018 
5,620 

3,421 


eii 

(«) 

4,652 
4,532 

5,864 


( : 


- 


95,822 
122,169 
658,412 
540, 642 
340,266 
157,509 
479,134 


203,912 

240,400 

937,886 

379,248 

62,340 

14,388 

3,260 


89,333 

106,934 

434,591 

206,152 

36,909 

8,377 

2,229 


186,815 

222,289 

884,183 

365,009 

61,137 

13,185 

2,658 


88,670 

105,465 

427,046 

202,817 

36,466 

7,311 

1,791 


17,097 
16,111 
53,703 

V 17,246 


663 
1,469 
7,545 

4,784 


10,233 
20,056 
261,632 
/ 280,448 
I 196,746 
\ 66,910 
( 61,841 


6,489 






$1,000 under $2,000 

$2,000 unaer $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


223,821 
334,490 
303,357 
149,132 
476,905 








31,350 
35,435 
18,599 
17,497 


28,227 
24,353 
22,925 
38,151 


(•) 
(») 
(«) 

1,704 


(•) 
(•) 
(*) 
1,435 


2,933,284 

2,063,702 

818,444 

2,710,228 


2,533,618 

429,302 

115,213 

43,552 


1,200,629 
302,343 
114,915 
43,546 


2,342,732 
42,387 


1,150,062 
28,416 


190, 88o 

386,915 

115,213 

43,552 


50,5oD 
273,927 
114,915 

43,546 


1,606,317 
997, 6eA 
270,333 
362,755 




Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


1,761,359 

703,529 

2,666,683 




Exemptions 

(Thousmtd 
dollars) 


Number of 
returns 
with no 
taxable 

income 


Taxable ineorae 


Income tax 
before 
credits 

(Thousand 
dollars) 


Tax credits 


Adjusted gross income 
classes 


Number of 

returns 


Amount 

(Thousand 
dollars) 


Retirement income 


Investment income 


Foreign taxes 


All other tax 
credits 


Number of 
returns 


Amount 
( Thousand 
dollars) 


Number of 
returns 


Amount 

{Thousand 

dollars) 


Number of 
returns 


Amoiuit 
(Thousand 
dollara) 


Number of 
returns 


Amount 

( Thousand 
<ijllars) 




(66) 


(69) 


(70) 


(71) 


(72) 


(73) 


(74) 


(75) 


i76) 


(77) 


(78) 


(79) 


(80) 




11,483,932 


2,436,390 


4,006,523 


21,641,869 


5,560,183 


1,513,520 


159,629 


147,583 


25,951 


43,994 


13,165 


13,758 


797 






Taxable returns, total 


o,395,7o7 


- 


3,Dl9,506 


21,33o,7B7 


5,522,999 


1,141,405 


125,297 


133,115 


23,216 


43,398 


13,102 


9,d40 


731 




138,276 
500,131 
823,897 
830,967 

765,021 
685,669 
407,950 
404,104 
299,109 

734,860 

281,576 

404,491 

87,118 

23,870 

7,062 
1,166 

500 


- 


115,230 
373,345 
498,662 
478,500 

417,312 
364,666 
220,382 
211,161 
155,162 

381,582 
143,520 
201,573 
42,585 
11,546 

3,457 
572 

251 


19,686 
241,500 
557,577 
896,258 

1,068,095 
1,226,090 

931,421 
1,074,574 

911,792 

3,100,626 
1,787,730 
4,561,429 
2,295,382 
1,228,755 

770,732 
300,796 
414,344 


2,795 

34,687 

82,727 

137,795 

166,598 
195,604 
153,543 
181,748 
158,382 

572,791 
368,247 
1,199,172 
869,393 
579,269 

415,971 
171,152 
233,125 


9,657 
104,769 
151,543 
178,462 

143,303 
97,175 
66,879 
70,390 
50,309 

124,144 
52,799 

72,909 
13,808 
3,810 

1,170 
201 

77 


226 
4,644 
12,704 
16,955 

15,714 

13,855 

7,670 

8,058 

7,094 

17,554 
7,521 

10,642 

1,925 

529 

165 

28 
11 


4,264 

9,833 
11,235 

9,079 
11,085 
6,623 
6,823 
4,615 

20,071 
11,342 
25,111 
8,713 
2,940 

1,071 
205 

105 


215 

430 
740 

762 
871 
691 
730 
563 

3,288 

1,688 
5,842 
3,578 
1,722 

1,099 
466 

331 


f 4,116 

> 7,224 

5,223 
3,813 
12,644 
6,295 
2,643 

1,137 
193 

108 


160 

148 

551 

777 

2,217 

2,340 

2,063 

2,401 
819 

1,606 


_ 


_ 


$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 $200,000.... 

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


■* 


' 4,811 

1,237 
485 

2,310 
578 
153 

56 
6 

4 


194 

102 
49 

159 
62 
35 

102 

7 
21 


Nontaxable returns , total 


5,088,lb6 


2,436,390 


367,017 


255,083 


37,184 


372,115 


34,334 


U,4b7 


2,735 


595 


o2 


4,117 


r>7 


No adjusted gross income... 


153,403 

355,728 
432,800 
1,965,564 
1,306,426 
554,245 
184,950 
135,050 


84,107 

214,146 

260,456 

1,130,606 

529,826 

148,545 

36,330 

32,374 


68,912 

129,869 

110,541 

44,968 

32,727 


12,326 
73,400 
68,123 
47,722 
53,512 


1,813 
10,645 
9,788 
6,833 
8,105 


65,337 

126,659 

107,331 

43,313 

29,475 


1,746 
10,472 
9,445 
6,547 
6,124 


5,350 

5,6o7 
3,450 


196 

598 
1,941 


1 '< 

(•) 

(•) 


(») 
(«) 
(•) 


) *,117 


- 






$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 


o7 


























4,652 


183 




91 


Returns $5,000 unler $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 


2,t)83,77 
742,14 
311,62 


6 
5 
5 


27, C 
2,9 
2,3 


65 
60 
49 


1,399 
382 
403 


,901 
,636 
,959 


5, 
3, 

n. 


258,877 
103,831 
362 , 568 


3, 


862,706 
573,342 
837,052 


456,614 
124,796 
145,038 


58,369 
17,628 
20,891 


41 

20 
49 


,085 
,472 

,678 


4, 
3, 

15, 


670 
764 
338 


7,225 
5,223 

26,894 


148 

551 

12,233 




4,277 
1,237 

3,598 




170 
102 
434 



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 Returns/1966 • Age 65 or Over: Retirement Income Credit 



121 



Table 32.— ALL RETURNS WITH 


AT LEAST 


ONE TAXPAYER ACE 65 OR OVER— SOURCES OF INCOME AND LOSS 
BY ADJUSTED GROSS INCOME CLASSES— Continued 


, EXEMPTIONS, 


TAXABLE INCOME, AND 


TAX ITEMS, 


Adjusted gross income 
classes 


Inucote tax 
Qtter 
credits 


lax fivm recomputed 

prior year investment 

credit 


Self-employment tax 


Tax [wiymcr.ls 


Tax withheld 


Excess social 

security taxes 

withheld 


Nonhlghway Federal 
gasoline tax 


Tax witliheld by 

regulated investment 

companies 


Number of 
returns 


Amount 

f TTnwavid 
dollar*) 


Number of 
retxims 


Amount 

flTiouidnd 
dotlara) 


Number of 
returns 


Amount 
(Thouam>d 
dollara) 


Number of 
returns 


Amount 
(Ihooaaatd 
dotlara) 


Number of 
returns 


Amount 
f TTi.uiaid 
dollara) 


Number of 
returns 


Amount 
COiouaand 
dollars) 


.-,:■„:.:: total 

Taxable returns, total 


(81) 


(82) 


(S3) 


(84) 


(85) 


(86) 


(87) 


(88) 


(89) 


(90) 


(91) 


(92) 


(93) 


^,3(j0.5t>4 


l''.4^'J 


4,084 


812,109 


145,964 


2,549,oo9 


l,o90,210 


52,889 


u,847 


181,445 


13,337 


7,313 


3,730 


5,3b0,5o4 


14,630 


3,257 


497,595 


121,047 


1,871,966 


1,623,703 


51,236 


6,785 


88,215 


7,639 


7,258 


3,073 


2,557 
29,823 
69,446 
120,075 

150,122 
180,754 
144,9o6 
172,857 
150,651 

551,300 
358,215 
1,180,301 
861,469 
574,849 

412,195 
169,830 
231,154 


2,207 
> 1,807 

( 3,467 

1,154 

3,929 

1,233 

494 

25o 

50 
33 


256 

152 

448 

224 
862 
530 
276 

231 

188 
90 


6,473 

( 32,792 

61,528 

50,573 

48,515 
40,644 
32,359 
32,168 
) 25,686 

1 66,880 
32,179 
53,651 
10,511 
2,709 

748 

136 
43 


558 
3,452 

8,764 
8,976 

9,392 
9,296 
8,420 

8,621 
7,713 

20,735 

11,010 

18,996 

3,815 

973 

260 

49 
17 


43,560 
135,665 
236,502 
233,203 

236,569 
228,588 
140,455 
128,975 
87,048 

213,996 

69,789 

89,681 

20,387 

5,563 

1,595 

266 
124 


4,602 
22,262 
59,625 
84,798 

117,939 
144,804 

99,473 
113,806 

78,784 

269,577 
122,712 
258,788 
146,312 
65,766 

25,828 

5,025 
3,602 


( 10,027 

( 18,767 

5,419 
10,622 
4,479 
1,436 

395 

oO 
31 


419 

1,378 

681 
2,042 
1,409 

592 

224 
29 

11 


1 .332 

14,007 
/ 11,4ju 

) 10,08o 
) 7,224 
/ 6,622 
\ 4,214 
3,411 

1 9,980 

3,762 

5,531 

1,532 

617 

263 
72 
36 


448 

827 
767 

664 
661 
615 
444 
256 

1,002 
442 
925 
350 
135 

62 

26 
15 


{ : 

2,058 

303 

2,871 

1,004 

343 

143 
23 
13 




$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 $200,000 

$200,000 under $500,000 

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


255 
286 
955 
575 
474 

289 
119 






Nontaxable returns, total 


- 


2,853 


828 


314,515 


24,920 


677,705 


66,506 


1,656 


65 


93,228 


5,698 


(•) 


(") 


No adjusted gross income... 


- 


(•) 

> 1,254 

> 1.384 


(•) 

208 

230 


3,008 

/ 17,441 
) 47,551 
) 143,159 
(^ 64,676 
( 23,279 
{ 8,429 
( 6,972 


423 

706 
2,133 
9,8o7 
6,284 
2,547 
1,111 
1,849 


5,602 

62,175 

74,491 

317,844 

137,317 

57,873 

12,533 

9,870 


1,486 

1,836 
3,146 
25,474 
17,3ol 
10,755 
3,061 
3,387 


(•) 
1,631 


(«) 
54 


13,408 

12,492 
11,438 
32,112 
17,109 

4,465 

( 2,204 


1,164 

6o4 

505 

1,662 

1,062 

326 

295 


1 ,.., ^ 


- 


$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 xmder $10,000. 
Returns $10,000 under $15,000 
Ret'jms $15,000 or more 


221,902 

799,349 

551,300 

3,788,013 


4,479 
3,413 
2,312 
7,279 


907 

328 

436 

2,413 


458,908 
185,692 
67,332 

100,177 


44,821 
45,059 
20,895 
35,189 


1,316,765 
830,892 
214,247 
187,765 


234,406 
557,129 
269,684 
628,991 


l,o29 
13,935 
14,757 
22,568 


44 

676 

1,L22 

5,005 


125,890 
33,614 
10,031 
11,910 


7,445 
2,897 
1,014 
1,981 


(-) 

2,058 
5,354 


(•) 

255 

2,916 








Tax payments— Continued 


Tax due at time of 
filing 


Overpayment 


Adjusted gross income 
classes 


Nonspecified 

refundable taxes 

witrnield* 


Payments on 1966 
declaration 


Total 


Cash requested 


Bonds only 
requested 


Credit on 1967 tax 




Number of 
returns 


Amount 

tbtlara) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(ThousMtd 
dollars) 


Number of 
retujTis 


Ajnouiit 

(Thouaand 
dollars) 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


Number of 

returns 


Amount 

( Thooaand 
dollara) 


Number of 

returns 


Amount 

(Thousmid 
dollara) 




(94) 


(95) 


(96) 


(97) 


(98) 


(99) 


(100) 


(101) 


(102) 


(103) 


(104) 


(105) 


(10c) 


(107) 




4,447 


1,233 


l,372,o53 


3,153,474 


2,212,629 


1,285,323 


2,501,129 


648,273 


2,082,456 


378,602 


2,4o5 


653 


475,363 


269,016 




liable returns, total 


3,839 


1,163 


1,241,255 


3,110,o4o 


1,943,451 


1,206,638 


1,670,489 


534,520 


1,309,082 


289,253 


2,462 


652 


406,550 


244,617 




- 

> 2,408 

1,005 

280 
104 

34 
6 
2 


337 

225 

186 
160 

139 
109 

7 


1 4o,8S2 

83,047 
f 129,001 

119,671 

1 93,063 

75,761 

85,437 

82,499 

^197,606 

( 102,420 

1 171,164 

39,496 

11,066 

3,339 
559 
244 


6,965 

18,685 
38,688 

46,195 
43,185 
44,876 
58,540 
71,622 

239,029 
202,244 
810,374 
588,605 
406,031 

291,915 
110, lol 
133,531 


J 71,469 

1 243,460 

269,041 

240,033 

177,444 
170,248 

98,692 
108,155 

90,522 

215,715 
89,963 

127,214 
29,879 
8,356 

2,605 
445 
210 


2,090 
18,319 
31,291 
42,271 

37,252 
44,115 
32,059 
33,113 
32,481 

118,951 
75,223 
233,820 
174,301 
126,471 

107,708 
59,549 
97,624 


43,761 
129,884 
227,516 
237,465 

239,868 
194,418 
121,289 
102,004 
64,639 

165,114 

53,406 

74,238 

12,687 

3,183 

849 

127 
41 


4,109 
14,099 
32,103 
37,440 

42,614 
42,858 
23,617 
24,744 
25,010 

57,545 
32,164 
106,803 
45,858 
23,495 

13,465 
4,949 
3,647 


41,956 
117, 546 
203,746 
200,157 

194,795 
167,240 
98,476 
84,245 
44,047 

106,286 

26,229 

21,243 

2,438 

497 

145 
25 
11 


3,772 
13,160 
28,898 
31,185 

35,791 
37,567 
18,056 
18,939 
11,859 

30,754 
13,031 
27,271 
8,643 
4,722 

3,316 

1,554 

735 


(•) 
(*) 

> 1,359 
(•) 


(•) 
(•) 

394 
(") 


} 14,946 

29,387 
43,129 

51,139 
33,394 
25,018 
19,364 
21,729 

f 64,950 
1 30,890 
\ 57,815 
( 10,997 
2,837 

756 

113 

3t 




$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 $200,000 

$200,000 under $500,000 

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


1,276 

3,205 
6,255 

6,772 
5,291 
5,357 
5,805 
13,152 

26,596 
19,131 
79,339 
37,212 
18,769 

10,149 
3,396 






Nontaxable returns, total 


(-,) 


(-) 


131,398 


47,830 


269,179 


ie,o87 


830,639 


113,753 


773, 3- '4 


39,349 


(•) 


(*) 


69,315 


24,399 


No adjusted gross income . . . 
Under $600 


(-) 

(-) 

i>) 

I') 


C-) 

(«) 
{•) 


3,857 

7,321 
6,825 
22,067 
32,698 
23,397 
9,760 
20,473 


9,087 

1,874 
1,616 
4,061 
6,309 
4,573 
3,157 
17,153 


2,0c3 

15,836 

43,532 

126,452 

52,831 

17,660 

t,222 

4,iS3 


325 

557 
1,858 
7,994 
4,435 
1,624 

794 
1,100 


24,997 

80,533 
87,738 
346,939 
164,549 
78,863 
21,140 
25,330 


11,266 

4,207 
5,002 
29,210 
22,904 
14,668 
6,456 
20,040 


21,614 

78,727 
84,925 
332,046 
151,107 
70,540 
16,193 
18,222 


5,2d0 

3,718 
4,434 
27,069 
20,262 
13,341 
4,3o7 
10,893 


(») 


(•) 


4,276 

2,207 
2,814 
16,698 
15,650 
10,730 
6,351 
10,539 


6,001 
489 


4600 under 41 000 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 


2,141 
2,642 
1,327 
2,089 








(«) 
(*) 
(•) 

1,432 


f*^ 










1 ,i4T -iflA 


181 465 


1 31R 556 


155 465 


(*^ 


(*\ 


146,187 

159,222 

66,204 

104,250 


25 994 


Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15, COO or mc're 




(♦) 
(-) 

831 




473,081 
199,713 
330,004 


2, 


273,781 
241,220 
548,458 




649,325 
215,966 
258,740 




179,984 
119,068 
574,713 




744,065 
167,222 

146,456 


170,043 

59,748 

237,017 




604,730 
107,189 
51,981 


128,788 
31,514 

62,835 


1 


,103 
903 
458 


254 

196 

202 


41,001 
28,039 

173,982 



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 incone less deficit. 

^Deficit. 

Negative "Other sources" 

*Includes nonMghway Federal gasoline tax and tax withheld by regulated investment companies when not specified. 

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



313-472 O - 68 - 9 



122 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



Table 53.— JOINT RETURNS WITH 


AT LEAST 


ONE TAXPAYER 
TAX 


AGE 65 OR OVER— SELECTED SOURCES OF INCOME AND LOSS, EXEMPTIONS, 
ITEMS, BY ADJUSTED GROSS INCOME CLASSES 


TAXABLE 


INCOME, AND 




Number of 
returns 


Number of 
exemptions 


Adjusted 
gross 
income 

( Tlto<i»and 
dollars) 


Salaries and wages 
(gross) 


Business or profession 


Farm 


Adjusted gross income classes 


Net profit 


Net losp 


Net profit 


Net loss 


Number of 
returns 


Amount 

(Thouuttd 
dollmri) 


Number of 
returns 


Amount 

(Thotiaand 
dollar a) 


Number of 
returns 


Amount 

(Thouaartd 
dollara) 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


Number of 
returns 


Amoujit 

dallara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




3,676,675 


13,320,177 


'26,663,727 


2,050,248 


10,568,563 


452,157 


1,911,749 


74,430 


217,239 


252,827 


541,048 


108,821 


218, >> 




Taxable returns, total 


2,132,872 


7,559,833 


23,512,948 


1,436,693 


9,677,779 


281,656 


1,715,556 


32,553 


71,078 


108,380 


398,212 


40,727 


93,; 


Under $2,000 

»2,000 under »3,000 

»3,0O0 under f;,000 

$4,000 under $5,000 


80,734 
240,770 
263,490 

281,270 
255,767 
153,885 
155,264 
li2,Q;0 

285,452 

108,225 

151,377 

32,559 

8,856 

2,579 
426 
178 


243,204 
827,843 
932,803 

995,396 
914,757 
534,478 
549,148 
408,860 

l,021,a6 

394,337 

567,672 

123,337 

34,057 

9,900 

1,639 

686 


216,148 

851,970 

1,183,778 

1,540,369 
1,666,423 
1,148,629 
1,321,U8 
l,0£a,8U 

3,437,827 
1,860,227 
4,469,251 
2,135,400 
1,182,315 

745,917 
238,873 
352,337 


56,264 
156,318 
167,213 

191,133 
182,426 
117,775 
119,405 
74,212 

192,129 

66,567 

85,384 

19,831 

5,550 

1,592 
272 
122 


119,807 
412,031 
596,648 

841,569 
971,620 
677,145 
807,010 
517,834 

1,752,258 
757,058 

1,277,866 
583,349 
242,423 

92,349 

19,647 

9,165 


7,224 
32,378 
27,303 

28,395 
24,443 
21,472 
19,519 
15,651 

42,406 

21,478 

33,542 

5,671 

1,287 

314 
55 
13 


11,750 
64,013 
67,480 

77,298 
82,795 
73,647 
74,434 
79,393 

257,690 
195,920 
491,655 
160,423 

55,120 

18,355 
3,252 
1,313. 


3,812 
4,214 

5,669 

3,010 
2,610 

4,569 

2,708 

3,966 

1,246 

470 

204 
51 
24 


3,267 
4,045 

4,878 

3,qjo 

2,154 

6,380 
6,079 
11,879 
9,139 
7,022 

6,225 
2,283 
4,706 


6,622 
17,362 
13,980 

13,699 

10,037 

9,431 

4,815 

6,473 

13,292 

4,067 

6,557 

1,205 

261 

63 
12 

3 


9,532 

28,450 
29,389 

35,104 
31,886 
29,511 
19,551 
25,895 

66,935 
28,135 
71,971 
15,041 
4,366 

1,117 

282 

37 


5,423 

7,625 

3,813 
3,010 

5,117 

2,207 

4,714 
2,345 
4,242 
1,305 
565 

274 
59 
28 


3,4'. ■•■ 
5, ' 

2,1.;, 


46.000 under 47.000 




* 


$8,CXX) iinder $9,000 


9,'"' 




3,.v.. 

11,-a 
4,"- 

21, L - 

12,- 
9, 3 ' 

7,4- 
2,t;-. 


ilO.OOO under A15.000 


$15,000 under $20,000 




$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 






Hontaxable returns , total 


1,543,803 


5,760,346 


'3,150,781 


6U,555 


890,785 


170,500 


196,190 


41,374 


146,213 


144,449 


142,839 


68,094 


119,41: 


No adjusted gross income 


45,785 

90,466 
111,135 
508,809 
466,539 
207,924 
70,470 
42,625 


168,328 

327,407 
404,794 
1,836,313 
1,762,035 
810,488 
277,572 
173,359 


='288,051 

32,505 
91,015 
783,893 
1,160,548 
704,671 
312,739 
353,461 


6,527 

28,392 
41,544 
227,063 
201,297 
34,243 
14,890 
9,599 


13,341 

13,473 
27,669 
277,220 
324,578 
159,376 
40,710 
34,418 


2,421 

17,073 
19,075 
60,451 
42,849 
17,057 
7,225 
4,349 


4,106 

8,853 
U,256 
61,341 
55,982 
24,566 
12,983 
17,103 


13,893 

4,615 
3,545 
7,023 
5,426 

4,147 

2,225 


95,324 

4,777 
1,763 
4,289 
7,395 

13,173 

14,492 


265 

22,978 
23,312 
53,382 
29,963 

11,438 

3,m 


1,973 

6,101 

12,724 

49,638 

42,390 

17,768 
12,240 


20,764 

8,930 
5,823 
16,355 
9,933 
j 3,211 
2,078 


54,31 

8,t: 
11,7:- 

18,4i 

9,e. 

4,- 






$2,000 under $3,000 




fci.OOO under 45.000 




10,9._ 








2,086,172 
997,083 
287,409 
306, cai 


7,590,837 
3,560,979 
1,028,891 
1,139,470 


'5,049,215 
6,974,394 
3,461,645 

11,178,473 


984,251 
693,776 
192,330 
179,841 


1,984,353 
3,842,076 
1,752,859 
2,938,775 


233,551 

113,543 

42,657 

62,396 


322,336 
402,167 
253,967 
928,279 


47,673 
13,095 

4,759 
8,388 


139,032 
12,851 
7,216 
58,190 


179,801 
47,315 
13,492 
12,219 


197,978 

153,338 

68,336 

121,396 


79,665 

15,351 

4,355 

3,940 


118, t . 

22,7.„ 
13,4M 
53,':'" 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000. . . 














Partnership . 


Sales of capital assets 


Dividends in 

adjusted gross 

income 


Interest received 


Pensions and 


Adjusted gross income classes 


Net profit 


Net loss 


Net gain 


Net loss 


(taxable portion) 


Number of 
returns 


(Thouamtd 
dottara) 


Number of 
returns 


Amount 

(Th„u-md 
doll.ra) 


Number of 

returns 


Amount 
(Thauttrtd 
dollars) 


Number of 
returns 


Amount 
(Thotiaand 
dollaia) 


Number of 
returns 


Amount 

(Thouaand 

dollara) 


Number of 
returns 


Amount 

( Thousand 
dollara) 


Number of 
returns 


Amount, 

(Thousand 
dollars) 




(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


i.23) 


(24) 


(25) 


(26) 


(27) 




127,587 


1,100,253 


34,153 


147,881 


804,463 


2,310,406 


137,413 


96,470 


989,413 


3,643,969 


2,354,219 


3,296,864 


1,000,873 


2,226,136 








101,940 


1,056,409 


21,313 


71,303 


56S,U8 


2,067,521 


103,494 


71,223 


729,557 


3,388,254 


1,758,295 


2,478,732 


552,595 


l,'i68,556 






Under $2,000 


6,620 

4,348 

4,348 
6,322 

t>,119 
4,420 
3,745 

17,460 

10,122 

26,000 

8,574 

2,515 

706 

105 

36 


12,415 

U,296 

15,890 
15,320 
16,639 
28,133 
20,760 

93,378 

70,943 

340,529 

226,782 

113,634 

59,667 
15,803 

5,170 


I 6,417 

\ 5,523 

1,962 

4,383 

1,334 

745 

320 
34 
45 


11,326 

8,744 

1,822 
15,092 
11,093 

7,072 

9,593 
3,231 

3,330 


f 9,126 

38,125 

1 44,528 

1 51,224 

54,199 

, 35,600 

40,113 

/ 36,735 

\ 95,913 

47,325 

84,786 

21,244 

6,560 

2,104 
370 
166 


5,564 
27,561 
33,971 

45,417 
64,661 
47,288 
57,802 
51,410 

134,147 
133,730 
4Cf7,331 
260,790 
208,327 

206,952 
120,597 
210,923 


1 9,555 

7,871 
9,227 
8,823 

} 9,425 

18,068 
11,293 
21,485 
5,932 
1,430 

329 
36 
10 


3,918 

6,351 
6,354 
6,742 

4,385 

12,074 
8,272 

16,573 
4,977 
1,249 

288 
32 
8 


( 6,317 
< 37,801 
( 55,8a 

62,379 

63,008 

44,719 

j 53,647 

1 43,368 

123,ffl.5 
67,434 

120,656 
29,753 
8,491 

2,499 
413 
176 


3,339 
21,383 
51,665 

66,438 
84,341 
58,732 
84,545 
79,700 

302,433 
250,441 
855,964 
592,318 
402,729 

307,604 
109,601 
116,971 


46,060 
171,332 
198,781 

233,372 
206,762 
129,923 
127,366 
97,399 

256,925 

101,873 

145,553 

31,372 

6,507 

2,474 
412 
178 


22,504 
113,150 
162,715 

188,217 
185,027 
128,908 
117,340 
141,733 

386,504 
215,442 
511,392 
175,411 
73,150 

34,639 

12,082 

9,358 


15,241 
59,424 
75,545 

70,515 
68,479 
36,345 
37,502 
33,593 

67,113 

27,290 

39,577 

7,874 

2,271 

673 
107 
43 








$3,000 under $4,000 


122,739 










$6,000 under $7,000 


158,510 




96,469 
90,889 


$8,000 under $9,000 










$15,000 under $20,000 


95, 314 


$20,000 under $50,000 


175, 658 


$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 


48,745 
19,422 

6,799 
1,W6 






Nontaxable returns, total 


25,649 


43,843 


12,841 


76,079 


236,345 


242,385 


33,922 


25,249 


259,359 


255,716 


1,105,924 


818,132 


448,273 


737,581 


No adjusted gross income 

Under $600 


1,369 

4,012 

6,023 
7,223 
2,809 

} 4,213 


1,782 

2,831 

8,098 
10,333 

4,ca9 

16,780 


2,544 
2,007 

> 7,219 
1,071 


38,535 
1,030 

27,417 
9,(»7 


U,806 

i 3,064 
1 11,034 
/ 63,355 
) 67,145 
\ 41,511 
( 21,407 
11,523 


44,530 

3,241 
21,226 
30,932 
48,461 
23,090 
34,521 
36,884 


2,805 
6,620 

12,266 

1 7,822 

4,409 


2,473 

4,317 

7,295 
6,875 
4,238 


9,260 

11,047 

7,321 

I 54,729 

79,555 
j 59,556 
I 21,558 

15,333 


21,381 

1,974 
1,980 
19,942 
45,527 
47,228 
16,438 
101,196 


26,099 

41,470 

61,506 

345,021 

354,543 

178,534 

59,842 

33,909 


32,443 

10,579 

24,429 

158,254 

264,958 

172,434 

30,313 

74,122 


2,635 

1 16,544 

U4,045 

163,935 

94,243 

38,299 

18,576 


3,877 




9,083 


$1,000 under $2,000 


120,891 




$3,000 under $4,000 


204,538 




100,261 
63,871 










34,609 
27,259 
17,611 
48,108 


59,640 
103,397 

98,306 
833,410 


14,578 
6,618 
3,266 


68,356 

14,199 

6,835 


316,602 

227,149 

97,267 


273,097 
279,369 
186,300 


39,078 
33,956 
13,259 


24,879 
27,370 
12,274 
31,947 


343,023 
235,559 
129,620 

231,211 


230,906 
402,429 
308,119 

2,702,515 


1,483,183 
330,220 
253,732 
292,079 


1,042,439 
315,693 
392,465 

1,045,217 


590,913 

264,182 

67,615 

78,163 


976,995 


Returns $5,000 under $10,000 

Rctunns $10,000 under $15,000 . . 


672,819 
227,226 






_. . 








_ 




_ 




_ 





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



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



123 



Table 53.— JOINT RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER— SELECTED SOURCES OF INCOME AND LOSS, EXEMPTIONS, 

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND 



Adjusted gross income classes 



Number of 
returns 



(Thouaand 
doU»r»J_ 



Number of 
returns 



Amoujit 
(Thouaand 



Royalties 
(Net income) 



Number of 
returns 



(Thouaartd 
doltmra) 



Totel 
deductions 






Standard deduotloii? 



( Thou und 



Itemized deductions 



Amount 

(Thouamnd 
dollMrt) 



ECxen^tions 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



Grand total 

Taxable returns, total 

under $2,000 

♦2,000 under $3,000 

$3,000 under $*,0O0 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,030 

$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 $200,000.... 

$200,000 under $500,000 

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

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

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 iDDre 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or loore 



788,287 



1,268,4-.-: 



169,169 



123, U4 



98,028 



132,908 



5,548,419 



1,669,443 



1,028,349 



1,961,446 



4,520,070 



7,992,106 



450,058 



926,840 



101,987 



70,887 



64,352 



151,749 



4,153,606 



641,718 



448,616 



1,491,154 



3,704,989 



4,535,899 



15,844 
42,831 
54,520 

50,137 
52,349 
30,743 
24,678 
27,474 

65,532 

28,578 

44,190 

9,832 

2,529 

662 

106 

53 



16,446 
40,639 
73,936 

81,456 
71,478 
27,327 
34,292 
34,268 

146,165 
93,639 

204,030 
69,474 
24,768 

7,370 
906 
646 



5,421 

8,463 

14,622 

14,037 

11,580 

7,877 

3,010 

15,909 

7,978 

9,334 

2,573 

807 

295 
56 
25 



4,511 

1,574 

5,004 
7,819 
3,011 
3,663 
2,630 

9,420 
6,572 
11,350 
6,111 
3,913 

2,104 
2,690 

515 



6,218 
4,614 

4,au 

5,215 
6,670 
2,406 
3,860 

10,492 
5,623 

10,351 
3,196 

1,154 

419 
89 
34 



4,379 

2,286 

4,231 
7,078 
8,732 
2,248 
4,102 

16,011 

9,265 

43,231 

21,810 

13,079 

9,170 

3,686 

2,441 



46,689 
186,746 
237,416 

316,712 
326,702 
216,318 
230,051 
184,876 

561,459 
297,313 
692,103 
349,880 
213,498 

159,365 
62,247 

72,231 



45,039 

111,816 

96,846 

79,488 
66,219 
48,200 
49,067 
31,835 

83,040 

18,149 

11,306 

637 

66 

7 
3 



22,286 
61,138 
53,881 

46,271 
43,854 
35,985 
41,633 
30,234 

83,124 

18,195 

11,303 

636 

66 

7 
3 



35,695 
128,955 
166,644 

201,781 
189,548 
105,685 
106,197 
80,205 

202,412 
90,076 

140,071 
31,922 
8,790 

2,572 
423 

178 



24,403 
125,607 
183,535 

270,442 
282,849 
180,333 
188,418 
154,642 

478,334 
279,117 
680,800 
349,244 
213,432 

159,358 
62,244 

72,231 



145,922 
496,706 
559,682 

597,238 
548,854 
320,687 
329,489 
245,316 

612,729 

236,602 

340,603 

74,302 

20,434 

5,940 

983 

412 



338,229 



341,634 



67,183 



52,228 



33,677 



31,159 



1,394,814 



1,027,726 



579,733 



470,291 



815,081 



3,456,207 



5,480 

12,020 
22,199 
97,926 
106,026 
56,751 
22,943 
14,884 



6,322 

4,461 
11,051 
73,932 
123,361 
a,889 
30,959 
29,659 



9,010 

5,019 
5,214 
18,751 
12,635 
8,623 
4,814 
3,117 



23,581 

2,583 
3,430 
7,374 
3,434 
1,360 
2,755 
7,711 



1,476 

3,616 
4,866 
10,431 
5,214 
2,607 
5,467 



3,007 

1,039 

1,570 
8,227 
1,639 
7,351 
8,326 



52,030 
64,778 
3Ca,578 
353,132 
249,233 
118,921 
255,142 



85,847 

101,lCr7 

455,728 

313,879 

53,718 

14,187 

3,260 



47,804 

56,516 

251,719 

180,173 

32,996 

8,296 

2,229 



4,619 
10,028 
53,080 
152,710 
154,206 
56,283 
39,365 



4,226 
8,262 
49,859 
172,959 
216,237 
U0,625 
252,913 



100,997 

196,444 
242,876 
1,101,788 
1,057,251 
486,293 
166,543 
104,015 



436,541 

198,867 

66,535 

36,344 



442,995 
272,133 
150,137 
403,157 



77,950 
53,835 
16,059 
21,325 



50,601 
27,762 
10,170 
34,581 



39,041 
26,975 
10,943 
21,069 



29,497 

32,454 

16,856 

104,101 



1,610,522 

1,403,525 

583,494 

1,950,878 



1,278,166 

277,868 

83,141 

30,268 



714,809 

200,004 

33,225 

30,311 



762,221 
719,214 
204,268 
275,743 



895,713 
1,203,521 

500,269 
1,920,567 



4,554,502 

2,136,587 

617,335 

683,632 



Adjusted gross income classes 



Number of 
returns 
with no 
taxable 
income 



Taxable income 



Number of 
returns 






Income tax 
before 
credits 

(Thouamitd 
dotUra) 



Tax credits 



Retirement income 



Number of 
returns 



( Thouaond 
doll3ri) 



Investment income 



Number of 
returns 



(Thouaand 
doliara) 



Foreign taxes 



Number of 
returns 



Amount 
( Thouanii 



All Other tax credits 



Number of 
returns 



C Thouaand 
dcllara) 



Income tax 
after 
credits 

( Thouaand 
doliara) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



Grand total. 



1,379,467 



2,297,206 



14,953,945 



3,758,184 



670,205 



80,668 



103,141 



20,501 



8,874 



7,571 



3,647,560 



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 $200,000 

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



1,379,467 



2,132,872 



14,823,301 



516, 540 



96,267 



18,02. 



27,328 



8,848 



5,559 



3,647,560 



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 nore 



Returns under $5,000 

Returns $5,000 under $10,000... 
Returns $10,000 under $15,000., 
Returns $15,000 or Here , 



80,734 
240,770 
263,490 

281,270 
255,767 
153,885 
155,264 
112,040 

285,452 

108,225 

151,377 

32,559 

8,856 

2,579 

426 

178 



164,335 



45,785 

90,466 
111,135 
508,809 
451,547 
127,459 
26,705 
17,561 



15,042 
80,464 
43,765 
25,064 



1,361,906 

14,791 

1,304 

1,466 



724,265 
982,292 
286,104 
304,545 



23)528 
168,473 
386,529 

626,423 
790,8& 
6U,623 
761,579 
631,618 

2,263,688 
1,326,323 
3,436,552 
1,761,215 
948,381 

580,612 
225,647 
280,245 



3,284 
23,717 
55,625 

92,323 
119,729 

95,933 
123,167 

104,391 

395,606 
253,715 
829,521 
627,429 
430,233 

303,683 
126,Cn.2 
152,795 



35,443 

69,774 

80,798 
57,802 
40,910 
38,306 
31,255 

74,049 

32,176 

44,538 

8,243 

2,319 

710 
118 
44 



1,363 

4,628 

9,262 
8,832 
5,156 
4,690 
4,495 

11,855 

5,143 

7,106 

1,198 

350 

108 
18 

7 



5,418 

6,421 

6,070 
7,675 
4,817 
5,217 
4,414 

15,604 
8,328 

21,250 
7,367 
2,546 

893 
167 

30 



215 

340 

496 
441 
465 
652 
562 

2,661 
1,374 
4,914 
2,921 
1,498 

954 
340 
189 



(•) 



7,470 



2,360 
8,336 
4,548 
2,002 

875 
154 

31 



(«) 



(•) 



(•) 



(•) 



(•) 



464 
1,255 
1,647 
1,378 

1,638 

513 

1,500 



1,921 



485 
1,487 
312 
103 
41 
5 



49 
55 
52 
31 

101 

7 
21 



3,174 
22,228 
50,656 

82,564 
110,347 

90,295 
117,728 

99,317 

380,691 
246,688 
816,183 
621,606 
426,994 

302,878 
125,133 
151,078 



130,640 



18,971 



153, 663 



16,457 



11,373 



2,478 



(«) 



(•) 



(») 



(«) 



4,006 
35,002 
45,992 
45,640 



553 
4,939 

6,571 
6,903 



12,233 
77,254 
42,310 
21,866 



430 
4,596 
6,364 

5,067 



6,018 
5,855 



450 
2,028 



(>) 
(•) 



(•) 
(») 



(•) 



(•) 



663,531 
3,462,085 
2,266,243 

8,562,086 



94,694 
541,368 
396,033 

2,726,059 



237,015 

270,479 

74,351 

38,360 



17,382 
37,406 
11,902 
13,978 



20,314 
31,053 
15,956 

40,318 



1,202 

3,469 

3,040 

12,790 



(«) 
(«) 
2,458 
18,913 



(•) 
(•) 
325 

8,400 



(«) 
(•) 

786 
2,440 



(•) 
(«) 



79 
315 



76,058 

500,252 

380,691 

2,690,559 



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.' 



124 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



Table 53.— JOINT RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER —SELECTED SOURCES OF INCOME AND LOSS, 

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND 





Payments on 1966 
declaration 


Taoc due at time of 
fiUng 


Overpayment 




Total 


Cash requested 


Bonds only requested 


Credit on 


L967 tax 




Number of 
returns 


Amount 

fThoutand 


Number of 
returns 


Amount 

(1}tousand 
do;i«rsJ 


Number of 
returns 


Amount 

(Thoum^nd 
doltmra) 


Number of 
returns 


Amount 


Number of 
returns 


Amo'int 
(Thoui^d 
doUartJ 


Number of 
retuiTis 


An>v;„i 

datlanj 




(53) 


(54) 


(55) 


(56) 


(57) 


(53) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


Grand total 


753,725 


2,008,021 


1,193,779 


847,102 


1,619,718 


449,865 


1,383,925 


277,639 


2,464 


654 


273,389 


171,575 




679,288 


1,974,765 


1,009,681 


833,486 


1,122,355 


363,753 


919,954 


215,500 


2,461 


648 


232,630 


152,607 








3,411 
21,530 
39,864 

54,937 
50,685 
43,576 
45,193 
52,216 

128,203 
72,895 

125,269 

29,966 

8,465 

2,487 
418 

173 


554 

5,040 

10,723 

18,376 
20,462 
22,439 
25,305 
34,202 

138,094 
124,264 
520,749 
404,986 
291,998 

208,506 
76,765 
72,302 


38,341 
115,389 
113,659 

99,982 
106,208 
57,772 
70,254 
65,045 

151,984 

65,155 

94,291 

22,700 

6,444 

1,966 
341 
150 


2,034 
10,906 
18,105 

19,746 
25,033 
18,184 
20,744 
21,461 

72,952 

43,8a 

155,443 

122,640 

93,663 

80,873 
47,106 
78,675 


42,393 
125,281 
149,331 

181,288 

149,559 

95,711 

85, OU 

46,994 

133,167 

43,070 

57,071 

9,644 

2,410 

612 

85 
28 


5,674 
19,937 
26,232 

33,385 
33,623 
18,751 
18,881 
11,648 

43,636 
22,825 
69,893 
33,409 
17,166 

9,216 
2,799 
1,678 


41,590 
U8,556 
136,692 

156,473 

136,418 

83,627 

73,272 

35,825 

93,992 

23,620 

17,389 

1,984 

383 

no 

16 

7 


5,653 
18,621 
23,220 

29,906 
30,847 
16,038 
15,953 
3,892 

25,954 

10,052 

17,021 

6,414 

3,582 

2,143 
691 

513 


(.) 
(.) 

903 

50 

401 

5 


(«) 
(•) 

196 
2 

193 
3 


10,938 

15,952 

28,725 
18,154 
14,089 
12,340 
12,305 

43,540 

22,159 

43,197 

8,443 

2,145 

542 
73 
23 


- 


A? CXX> under 43.000 


1,337 




^ 000 under 45.000 


3, on 


4S 000 under S6.000 


3,428 




2,777 




2,510 




2,928 




2,755 




17,487 




12,772 




52,679 




26,993 


*100.000 under 4200.000 


13,583 




7,074 


A50Q 000 under 41.000. 000 


2,108 


$1,000,000 or more 


1,165 


Nontaxable returns, total 


74,437 


33,260 


184, M9 


13,618 


497,366 


81,U3 


463,971 


62,140 


(♦) 


(•) 


40,760 


18,970 




7,235 

3,611 
4,217 
8,528 
19,057 
13,840 
8,156 
9,793 


8,437 

895 
1,186 
2,053 
4,726 
2,234 
2,506 
11,223 


1,393 

8,160 
23,014 
79,368 
45,607 
16,456 
6,222 
3,879 


214 

263 
964 

5,070 

3,796 

1,542 

794 

975 


17,874 

31,872 
36,917 
172,343 
135,519 
68,103 
19,535 
15,203 


9,949 

2,089 
2,628 
15,142 
19,542 
12,279 
5,829 
13,655 


15,307 

30,468 
35,106 
166,376 
129,100 
61,183 
15,792 
10,139 


4,058 

1,622 
2,198 
14,231 
17,629 
n,306 
4,161 
6,935 


(») 


(•) 


3,249 

3,616 

5,869 
8,626 
7,321 
5,148 
6,931 


5,886 




897 


*fi00 \mder 41 . 000 




911 




1,913 


43.000 under 4^.000 


973 




1,669 


$5,000 or more 


6,721 




129,450 
254,028 
129,407 
240,840 


38,353 

125,862 

139,579 

1,704,227 


447,606 
402,923 
152,185 
191,063 


43,687 
106,034 

73,058 
624,263 


799,668 
571,248 
134,320 
114,482 


119,300 

122,868 

45,077 

162,620 


750,670 

494,390 

94,444 

44,421 


102,699 

105,007 

26,464 

43,469 


(*) 
(•) 

903 
457 


(«) 
(•) 

IVo 
198 


60,718 

91,130 
44,292 
77,249 


16,596 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000 


17,607 
18,418 
U8,954 







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." 

*Less than $500. 

HOTE; Detail may not add to total because of rounding. 



■I 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



125 



Table 54 —STANDARD DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER— ADJUSTED GROSS INCOME, 

ITEMS, BY ADJUSTED GROSS INCOME CLASSES 

PART I.— AU, REniRNS 



EXEMPTIONS, TAXABLE INCOME, AND TAX 



Adjusted gross income classes 



Adjusted gross income classes 



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.. 
$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 $200,000... 

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



Nontaxable returns, total. 



Under $600 

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



Returns under $5,000 

Returns $5,000 under $10,000... 
Returns $10,000 under $15,000.. 
Returns $15,000 or more 



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 $200,000 

$200,000 under $500,000 

$500,000 ui>der $1,000,000... 
$1,000,000 or more 

Nontaxable returns, total 

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, OOO 

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

Returns $10,000 under $15,000, 

Returns $15,000 or more 



Number of 

returns 

vdth 

standard 

deduction 



(1) 



3,121,6 



1,280,252 



88,511 
201,624 
230,226 

175,063 

128,062 

113,353 

70,081 

70,874 

43,873 

115,113 

26,187 

16,179 

947 

119 

15 



1,841,434 



203,912 

240,400 

937,886 

379,248 

62,340 

14,388 

3,260 



Adjusted 
gross 
income 

(Ttmutwid 



(2) 



10,395,946 



7,542,043 



156,943 
504,096 
79o,347 

778,022 

702,704 
733,182 
521,799 
604,177 
415,892 

1,367,374 

447,287 

432,116 

58,195 

15,215 

4,096 

2,744 

1,354 



2,853,904 



2,533,618 

429,302 

115,213 

43,552 



73,149 

194,280 

1,373,083 

922,942 

207,590 

62,701 

20,159 



Standard 
deduction 



f T>K>ut«nd 
dollar') 



Exemptions 



(Thoutmid 
dollatt) 



(3) 



1,661,433 



776,909 



34,853 

84,801 

109,628 

89,051 

72,809 
74,037 
51,468 
60,391 
41,610 

114,815 

26,188 

16,175 

944 

119 

15 



(4) 



5,485,672 



2,147,588 



106,213 
271,776 
386,613 
308,094 

231,529 
202,394 
128,561 
131,850 
83, W5 

216,578 

48,745 

30,084 

1,802 

217 

24 



884,525 



89,333 

106,934 

434,591 

206,152 

36,909 

8,377 

2,229 



5,069,652 

2,995,235 

1,368,490 

962,569 



1,200,629 
302,343 
114,915 
43,546 



3,338,082 



Number of 
returns 
with no 
taxable 

income 



(5) 



1,658,869 



Taxable income 



Number of 
returr.F 



(6) 



1,462,815 



1,280,252 



88, 5U 
201,624 
230,226 
175,083 

128,062 

113,353 

70,081 

70,874 

43,873 

115,113 

26,187 

16,179 

947 

119 

15 
4 
1 



(Jhotiimd 
doltmti) 



Income tax 
before 
credits 

( 7T)oua«id 
dolUrtJ 



(7) 



4,730,593 



4,617,438 



338,267 

397,420 

1,597,405 

813,801 

148,562 

33,689 

8,938 



4,401,845 

785,946 

216,819 

81,062 



1,658,869 



203,912 
240,400 
890,328 
312,273 

11,956 



1,658,668 



182,565 



47,559 
66,974 
50,886 
14,087 
3,059 



874,949 

429,101 

115,213 

43,552 



15,880 
147,493 
300,751 
380,565 

398,368 
456,751 
341,771 
411,936 
291,187 

1,036,042 

372,369 

385,856 

55,449 

14,879 

4,057 
2,733 
1,351 



(8) 



878,664 



862,028 



113,158 



8,701 
44,726 
29,815 
20,799 

9,U7 



948,730 
1,907,073 
1,036,816 

837,974 



2,286 
21,345 
45,124 
59,391 

63,285 
75,572 
57,423 
71,689 
51,508 

196,099 
80,903 

104,150 

21,922 

7,221 

2,040 

1,393 

672 



Retirement income 



Nujnber of 
returns 



(9) 



501,279 



325,819 



16,637 



1,322 

6,574 
4,314 
2,995 
1,432 



143,352 
320,529 
196,232 
218,551 



8,655 
51,799 
68,481 
49,581 

37,082 
26,622 
14,038 
18,649 
7,855 

30,797 

7,225 

4,658 

330 

36 

lu 



Amount 

(Thouamd 
dollsfi) 



(10) 



49,572 



34,234 



185 
2,507 
6,709 
5,810 

4,499 
3,727 
1,387 
2,209 
1,029 

4,519 

1,009 

596 

41 



(') 



175,451 



46,122 
64,166 
49,682 
13,836 
1,655 



352,321 

105,901 

30,797 

12,260 



15,339 



Nujnber of 
returns 



Amount 

(Thduaend 
dollata) 



(11) 



51,900 



45,095 



3,060 

5,619 
4,316 

4,666 
5,416 
2,810 

5,017 



7,428 

3,411 

2,547 

273 

30 

1 
1 



(12) 



7,362 



6,101 



310 
356 

516 
361 
474 
753 

1,336 
578 

1,073 

172 

23 

(') 
(M 



6,304 



1,267 
6,441 
4,162 
2,399 

570 



29,980 
13,420 
4,519 
1,653 



3,544 
3,260 



18,695 

19,314 

7,528 

6,363 



1,258 



147 
1,111 



1,207 
2,588 
1,470 
2,097 



Income tax 
after 

credits 

(ThofitMtd 
dollar'} 



(13) 



821,474 



321,474 



2,096 
18,683 
38,088 
53,225 

58,270 
71,485 
55,562 
68,373 
50,286 

190,210 
79,299 

102,399 
21,708 
7,188 

2,038 

1,392 

672 



112,091 
304,475 
190,210 
214,696 



Self-emploiinent tax 



Number of 

returns 



(14) 



411,759 



180,219 



5,018 
18,093 
29,901 
21,058 

19,969 
16,707 
10,737 
12,842 
9,231 

22,777 

7,182 

6,335 

339 

25 

3 

1 
1 



231,542 



16,839 

45,143 

121,296 

40,136 

6,221 

1,907 



3Cki,507 
70,539 
22,827 
13,886 



(Thouttnd 
dollars) 



(15) 



56,395 



40,307 



432 
1,844 
4,405 
3,871 

4,145 
4,045 
3,118 
3,583 
2,622 

7,246 

2,628 

2,224 

134 



(') 



16,087 



600 
2,036 
8,298 
4,050 

703 

400 



26,274 

17,360 

7,255 

4,995 



Tax withheld 



Number of 
returns 



(16) 



1,211,047 



699,373 



33,133 

87,641 

113,757 

93,889 

77,762 
75,192 
52,427 
46,700 
26,991 

67,704 

12,147 

6,626 

358 
42 



511,676 



a,173 

69,678 

277,657 

87,804 

15,364 



844,694 

279,472 

67,704 

19,177 



Amount 
f T7ioua«id 



(17) 



450,638 



420,398 



3,407 
14,476 
32,090 
35,569 

40,669 
49,342 
40,413 
45,922 
27,039 

87,822 

23,270 

17,502 

2,551 

294 

13 
19 



40,239 



1,302 

2,908 

21,639 

11,232 

2,658 



125,510 
203,557 
87,822 
43, M9 



Payments on 1966 
declarations 



Number of 
returns 



(13) 



325,049 



287,330 



22,711 

28,184 
33,441 

31,741 
22,415 
16,147 
25,503 
18,887 

51,728 
17,658 
12,977 

812 
104 

13 
4 



37,719 



1} 



5,719 

5,621 

14,345 

11,034 



126,454 

115,300 

51,728 

31, 567 



Amount 

(Thousand 



(19) 



280,013 



272,552 



3,033 

7,603 
12,960 

14,016 
12,445 
11,911 
18,797 
17,338 

65,021 
37,352 

55,748 

11,184 

3,333 

1,231 
630 



Tax due at time of 
filing 



Number of 
returns 



(20) 



949,130 



741,977 



54,374 
126,838 
122,403 

91,378 

65,338 
54,293 
34,813 

40,010 
28,197 

79,456 

20,134 

13,779 

840 

108 

11 



7,365 



1,473 
1,531 
2,328 

2,033 



30,807 

74,708 

65,021 

109,477 



207,153 



] 



15,535 
41,927 
108,803 
33,915 

6,373 



601,293 

233,454 

79,506 

34,877 



(Thoutaitd 
dollar a) 



(21) 



259,379 



246,929 



1,561 
10,652 
15,331 
19,357 

16,228 
22,322 
11,523 
13,483 
11,221 

52,209 
23,367 
33,923 
3,297 
3,600 

832 

745 
673 



12,948 



538 
1,800 
6,872 
2,953 

785 



61,244 
74,968 
52,230 
71,437 



Overpayment 



Number of 
returns 



(22) 



1,107,442 



533,812 



34,137 

74,785 

105,819 

82,703 

62,723 
49,060 
35,067 
29,862 
15,674 

35,456 

6,003 

2,400 

107 

11 



573,631 



(! 



78,728 
31,720 
299,682 
94,626 
15,465 
3,410 



870,222 

193,239 

35,456 

8,525 



(Thouaand 
dollara) 



(23) 



130,451 



82,303 

3,062 

7,352 

14,064 

11,645 

8,975 
3,374 
5,473 
6,218 
2,843 

8,498 

2,417 

2,559 

225 

49 

38 



48,148 

3,847 

4,655 

24,078 

12,586 

2,255 

726 



84,019 
32,545 
3,498 
5,283 



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



126 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



Table 54 . —STANDARD DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER— ADJUSTED CROSS INCOME, 

ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART IX.— JOINT RETURNS 



EXEMPTIONS, TAXABLE INCOME, AND TAX 



Adjusted gross income classes 



Number of 

returns 

vith 

standard 

deduction 



Adjusted 
gross 
Income 

(ThoutMtd 
doltmrt) 



Standard 
deduction 



(Thousand 
Atttari) 



Exemptions 



doliara) 



Number of 
returns 
with no 
taxable 



Taxable income 



Number of 

refJTns 



Income tax 
before 
credits 



(Thousand 
dollars) 



Retirement income 



Number of 
returns 



Amount 

(Thout^xd 
doll an) 



Number of 
returns 



Amount 

(Thoui^d 
dollars} 



(1) 



(2) 



(3) 



w 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Graiid 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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

Under $600 

$600 under $1,000 , 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or ncre 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000, 
Returns $15, 000 or ncre 



1,669,443 



6,379,395 



1,028,349 



3,647,639 



954,678 



714,766 



2,731,614 



493,297 



167,212 



18,996 



5,45c, 



641,718 



4,531,931 



1,354,167 



641,718 



2,728,994 



485,655 



4,3Cf,' 



45,039 

111,816 

96,846 

79,488 
66,219 
48,200 
49,067 
31,835 

83,040 

18,149 

11,306 

637 

66 



U8,117 
390,712 
429,263 

436,864 
430,060 
359,392 
416,522 
302,066 

985,971 

309,199 

302,137 

39,190 

8,380 

1,395 
j,163 



22,286 
61,138 
53,881 

46,271 
43,854 
35,985 
41,633 
30,234 

83,124 

18,195 

11,303 

636 

66 



81,671 
234,504 
208,038 

172,037 
145,593 

99,048 
104,399 

67,927 

176,585 

38,798 

23,977 

1,419 

151 

14 
6 



45,039 

111,816 
96,846 

79,488 
66,219 
48,200 
49,067 
31,835 

83,040 

18,149 

11,306 

637 

66 



14,151 
95,025 
167,193 

213,557 
240,614 
224,359 
270,492 
203,903 

726,305 

252,216 

266,854 

37,134 

8,164 

1,873 
2,154 



1,991 
13,474 
24,255 

32,634 
37,0^3 
35,893 
44,502 
34,271 

128,794 

49,538 

64,036 

13,407 

3,750 

930 
1,107 



17,198 

15,293 
9,377 
8,022 
9,625 
3,444 

15,693 

3,863 

2,479 

175 

14 



606 

1,425 

2,275 
1,852 

779 
1,243 

615 

2,719 

595 

365 

23 

2 



3,211 


15_- 


2,809 


l"? 


3,261 
3,210 
2,008 


287 
221 
18o 


4,415 


71.1 


5,672 

2,357 

2,130 

203 

20 


1,143 
429 
825 

12S 


1 
1 


0) 
(M 



1,027,726 



579,733 



2,293,472 



954,678 



73,043 



67,782 



6,494 



1,151 



35,847 

101,107 

455,728 

313,879 

53,718 

14,187 

3,260 



30,695 
82,661 
702,912 
768,322 
180,828 
61,889 
20,159 



47,804 

56,516 

251,719 

180,173 

32,996 

8,296 

2,229 



185,721 
219,530 
986,460 
724,529 
134,846 
33,448 
8,938 



85,847 
101,107 
455,728 
301,444 

10,552 



3,059 



3,603 
19,583 
20,312 

9,117 



504 
2,791 
2,917 
1,432 



9,827 
42,464 
13,636 

1,655 



336 
2,639 
2,899 

570 



2,809 
3,060 



1,03.:' 



1,278,166 

277,863 

33,141 

30,268 



2,765,399 

1,962,384 

987,036 

664,526 



714,809 

200,004 

83,225 

30,311 



2,803,747 

597,520 

176,826 

64,546 



954,477 
(•) 



323,689 

277, 668 

83,141 

30,268 



319,873 

1,164,935 

727,080 

569,676 



45,932 
185,425 
128,927 
133,013 



97,568 

47,415 

15,693 

6,536 



7,956 

7,334 

2,719 

937 



10,283 

14,298 

5,773 

4,813 



639 
1,889 
1,27c, 

1,65; 



Adjusted gross income classes 



Income tax 

after 
credits 



Self-employment tax 



Number of 
returns 



(Thouatnd 
dottacM) 



Tax vfithheld 



Number of 
returns 



(Thousmid 
doilart) 



Payments on 1966 
declarations 



Number of 
returns 



( Thou f and 
dotlara) 



Tax due at time of 
filing 



Number of 
returns 



Amount 
(Thousand 



Overpayment 



Number of 
returns 



( Jhoutand 
dollar!) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



Grand total. 



468,700 



287,478 



42,136 



711,772 



311,613 



150,929 



133,113 



466,433 



139,962 



640,875 



84,928 



Taxable returns, total. 



123,569 



30,257 



422,399 



284,578 



129,359 



133, 600 



326,394 



130,705 



315,022 



Under $2,000. 
$2,000 under 
$3,000 under 
$4,000 under 

$5,000 under 
$6,000 under 
$7,000 under 
$8,000 under 
$9,000 under 

$10, 000 under $15, OOO 

$15, 000 under $20, 000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000... 

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



$3,000.., 
$4,000.., 
$5,000.., 

$6,000.., 
$7,000.., 
$8,000.., 
$9,000.., 
$10,000., 



1,956 
12,732 
22,632 

30, C7^ 
34,999 
34,929 
42,693 
33,464 

124,914 
48,493 
62,802 
13,257 

3,752 

929 
1,107 



6,323 
21,473 
16, CHI 

15,303 

13,295 

3,730 

9,632 

8,027 

13,359 
5,567 
5,006 



752 
3,022 
2,759 

3,218 
3,305 
2,539 
2,663 
2,220 

5,858 

2,044 

1,753 

116 



(') 



26,964 
63,530 
62,358 

52,907 
50,518 
38,769 
35,928 
20,569 

55,209 

10,140 

5,191 

288 

25 

1 
2 



3,854 
15,687 
21,740 

25,249 
30,716 
28,234 
32,649 
19,712 

70,857 

19,633 

14,212 

1,756 

197 

13 

19 



10,036 

9,566 

12,837 

3,773 

9,529 

15,344 

11,863 

31,246 

11,426 

8,605 

557 

57 

7 

3 



2,459 

5,499 
4,045 
6,011 
3,379 
9,607 

34,336 
20,841 
29,322 
7,255 
1,675 
637 
623 



22,298 
52,892 
43,924 

33,600 
30,605 
16,158 
27,175 
20,171 

54,458 

13,099 

9,393 

, 555 

53 

5 

3 



1,357 
5,845 
8,556 

8,609 
10,452 
7,(»4 
8,022 
8,147 

31,178 

11,779 

22,526 

4,513 

1,879 

287 
461 



22,741 
58,924 
52,922 

45,883 
35,614 
29,841 
21,892 
11,663 

28,482 

5,050 

1,913 

82 



2,684 
8,571 
7,622 

6,403 
7,135 
4,145 
4,611 
1,886 

6,342 
1,995 

1,531 

183 

39 



Nontaxable returns, total. 



158,909 



U,878 



289,376 



27,036 



21,072 



4,514 



140,039 



9,253 



325,854 



31,773 



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 



9,364 
23,821 
31,273 
36,925 

5,619 

1,907 



311 
1,085 
5,702 
3,741 

639 

400 



19,934 

26,279 

148,014 

30,737 

14,362 



895 

1,135 

12,217 

10,193 

2,596 



6,424 
6,622 

7,424 

(•) 



1,640 
1,222 
1,499 

(-) 



7,959 
22,010 
72,894 
30,905 

\ 6,271 



245 

928 

4,669 

2,679 

737 



fi 



30,067 
33,707 
159,407 
86,004 
13,460 

3,209 



1,730 

2,407 

13,527 

11,356 

2,047 

706 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or ircre 



37,320 
176,157 
124,914 
130,309 



202,143 
56,041 
18,409 
10,835 



18,«5 

14,291 

5,379 

3,921 



441,825 

199,091 

55,209 

15,647 



68,144 

136,732 

70,357 

35,330 



40,072 
53,957 
31,246 

20,654 



9,225 
34,194 
34,336 

60,358 



258,301 

130,512 

54,508 

23,112 



24,310 
42,509 

31,198 
41,445 



459,587 

145,751 

28,482 

7,055 



50,389 

24,442 

6,X2 

3,755 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of tbe 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 Returns/1966 • Age 65 or Over: Retirement Income Credit 



127 



Table 55.— ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, TAXABLE INCOME, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES 

PART I.— ALL RETURNS 



Adjusted gross inconie classes 



liumber of 

returns 

with 

Itemized 

deduct! csns 



Adjusted 
gross 
income 



(Thou amid 
doH*rM) 



(Thouttnd 
dolt»ra} 



Itemized deductions 



Medical expense 



Number of 
returns 



(Thou»»nd 
dollMf) 



Group I deduction 



Number of 
returns 



Amount 

(Thoutmxd 
dollmrM) 



Taxes paid 



Number of 
returns 



(Thouamd 



Real estate taxes 



Number of 
returns 



(Thoumtnd 
doltmra) 



General sales tax 



Number of 
returns 



Amount 



(1) 



(2) 



(3) 



M 



(3) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(13) 



JUL 



Grand total 

Taxable returns, total 

Under »2,0CI0 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under S6,(XX) 

$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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

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 under $15,000, 
Returns $15,000 or oore 



3,237,U9 



6,364,227 



2,948,511 



2,281,738 



2,787,618 



2,168,194 



3,121,165 



1,927,058 



2,264,682 



911,598 



2,796,870 



249,202 



2,339,256 



26,372,300 



5,354,784 



2,158,483 



1,515,184 



2,043,113 



1,452,063 



2,309,691 



1,629,596 



1,650,342 



707,775 



2,142,616 



a6,723 



26,719 
171,721 
268,436 
303,416 

289,251 
251,313 
150,302 
140,287 
111,289 

266,469 

117,333 

185,394 

41,639 

11,427 

3,442 
568 
250 



47,986 

439,581 

937,629 

1,365,818 

1,582,445 
1,636,582 
1,125,734 
1,194,578 
1,055,289 

3,231,947 
2,019,084 
5,496,550 
2,806,689 
1,530,425 

992,417 
384,816 
524,730 



12,118 
117,220 
243,524 
327,252 

379,228 
383,970 
256,693 
259,685 
218,671 

649,084 
370,893 
946,580 
481,438 
292,891 

218,703 

85,595 

111,239 



21,655 
152,738 
244,774 
280,357 

269,064 
234,932 
144,887 
128,456 
99,759 

248,160 

107,588 

172,345 

38,912 

10,820 

3,265 
536 
235 



3,954 
46,968 
100,459 
126,143 

141,090 

138,176 

95,755 

38,222 

73,493 

216,911 

107,341 

252,059 

81,221 

29,331 

10,946 
2,052 
1,063 



20,251 
140,307 
231,106 
262,410 

251,970 
218,991 
136,866 
120,425 
95,547 

239,274 

103,871 

168,877 

38,441 

10,765 

3,245 
5X 
233 



3,722 

43,161 

95,021 

117,456 

133,475 

130,513 

91,871 

83,619 

71,556 

210,142 

102,825 

246,768 

79,126 

28,881 

10,811 
2,045 

1,051 



25,265 
164,669 
263,623 
297,368 

286,644 
248,572 
149,700 
140,086 
111,089 
264,430 
U6,676 
184,455 
41,468 
11,396 

3,433 
567 
250 



4,943 
32,870 
73,139 
98,032 

110,443 

1(»,598 

77,869 

76,498 

70,011 

201,402 
120,381 
316,890 
155,247 
85,454 

54,757 
19,457 
22,605 



20,452 

88,582 

174,710 

204,847 

199,229 
178,817 
114,403 
110,809 
84,630 

203,939 
88,006 

137,005 

32,188 

9,189 

2,833 

489 
214 



3,684 
19,365 
42,308 
56,653 

63,629 
59,076 
42,708 
40,034 
36,160 

96,724 
51,906 
112,866 
45,366 
20,302 

U,097 
3,587 
2,260 



22,057 
148,226 
232,101 
270,692 

269,597 
236,039 
141,828 
133,870 
103,569 

246,663 

109,300 

174,265 

39,590 

10,835 

3,219 
532 

233 



726 

5,847 

12,170 

16,846 

19,486 
20,933 
13,712 
13,419 
11,580 

31,690 

17,496 

34,642 

10,962 

4,395 

1,931 

504 

384 



897,866 



2,647,702 



1,5KI,449 



790,029 



766,559 



744,508 



736,142 



811,476 



297,468 



614,340 



203,633 



654,255 



32,486 



10,233 
20,056 
261,632 
280,446 
196,746 
66,910 
61,341 



4,273 
16,856 
417,751 
696,958 
666,965 
297,714 
545,165 



6,469 
15,255 
223,321 
334,490 
303,357 
149,132 
476,905 



7,827 

15,043 

215,512 

236,740 

164,715 

66,710 

61,482 



2,464 
6,111 
106,517 
153,163 
149,608 
82,486 
266,210 



6,824 

14,841 

201,275 

222,147 

173,687 

65,005 

60,729 



2,182 

6,009 

97,867 

144,989 

142,147 

81,609 

261,339 



9,327 

16,847 

220,239 

262,167 

160,137 

65,506 

56,753 



2,413 
5,368 
59,664 
62,218 
76,956 
28,442 
42,385 



6,623 

15,242 

154,995 

197,164 

146,613 

52,472 

39,031 



1,921 
3,996 
46,210 
60,396 
49,997 
18,970 
22,343 



17,448 

165,230 

212,733 

152,065 

57,586 

49,193 



482 
4,880 
9,501 
9,125 
4,207 
4,291 



1,606,317 
997,664 
270,383 
362,755 



4,893,547 

6,950,096 

3,279, 5o3 

13,896,739 



1,732,656 

1,761,359 

703,529 

2,666,633 



1,428,070 
932,070 
252,024 
336,347 



777,871 
726,602 
256,317 
520,948 



1,337,851 
878,270 
243,087 
328,410 



734,177 
699,842 
249,530 
504,645 



1,505,648 
936,586 
267,992 
360,939 



464,064 
470,335 
205,689 
766,970 



1,063,900 
723,185 
206,196 
271,401 



303,495 
257,607 
99,491 
250,605 



1,276,138 
929,081 
249,221 
340,430 



63,780 
82,404 
32,055 
70,963 



Itemized deductions— Continued 



Taxes paid— Continued 



Adjusted gross income classes 



State and local 

income taxes 



Number of 
returns 



(ThouMmid 
dollmra) 



Personal property 
taxes 



Number of 
returns 



Amount 

C Thousand 



State and local 
gasoline taxes 



Number of 
returns 



( Jhou aand 
dottaral 



Number of 
returns 



All other taxes 



(Thouatnd 
dollmrti 



Interest paid 



Number of 
returns 



(ThouMBnd 
dallmri) 



Home mortgage 
interest 



Number of 
returns 



Amour, t 
(Jhoutand 
dolltta) 



Number of 
returnE 



Other interest 



Amount 

( Thouamtd 
dottarai 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



Grand total. 



1,521,15' 



509,217 



l,m, 646 



87,892 



2,W5,383 



372,407 



65,205 



1,140,096 



635,488 



481,512 



179,725 



895,197 



455,762 



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. 



1,321,058 



491,312 



849,699 



75,380 



1,644,564 



84,745 



293,594 



53,602 



696,659 



509,368 



367,844 



135,494 



724,80; 



373,879 



$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000., 
$1,000,000 or ncre..^ 



6,016 

61,460 

121,111 

146,255 

154,760 

147,767 

90,591 

97,719 

74,640 

177,466 
79,289 

124,461 

28,657 

7,647 

2,414 
402 

183 



64 
1,693 
5,641 
9,317 

10,354 
11,241 
10,289 
11,698 
12,711 

45,969 
35,767 
135,541 
82,710 
51,427 

35,234 
13,569 

17,687 



41,759 

88,920 
93,751 

119,751 
87,570 
55,498 
60,620 
40,212 

107,673 

48,367 

79,620 

16,547 

5,342 

1,660 

271 

116 



1,106 

3,570 
3,908 

4,629 
4,158 
2,325 
3,784 
3,471 

8,504 
5,241 
15,195 
7,807 
5,282 

3,524 
1,247 
1,427 



7,420 

77,605 

160,585 

205,359 

211,785 
193,143 
121,774 
110,552 
81,805 

208,303 
90,826 

135,278 
28,996 
8,098 

2,463 
400 

172 



264 
3,034 
6,556 
8,852 

10,175 

10,706 

6,164 

5,835 

4,866 

11,980 

5,258 

7,895 

2,084 

704 

278 
56 
36 



18,380 

26,275 
38,601 

35,225 
35,103 
16,695 
14,037 
15,240 

39,560 

17,662 

29,763 

8,108 

2,621 

1,034 
189 
101 



1,827 

2,688 
2,449 

1,963 
3,485 
2,670 
1,678 
1,223 

6,498 
4,711 
10,301 
6,323 
3,444 

2,726 
503 
813 



38,099 

80,903 
94,459 

120,620 

116,296 

66,277 

58,466 

48,129 

119,542 

51,995 

74,531 

20,277 

6,375 

2,123 

377 
180 



4,160 

15,557 
21,219 

29,376 
37,249 
24,577 
25,547 
19,501 

59,409 
37,890 
82,906 
55,781 
36,206 

30,415 
14, oa 

13,507 



7,220 

41,547 
38,302 

45,090 
49,176 
29,679 
31,684 
16,445 

54,592 
22,147 
23,944 
5,379 
1,616 

563 

102 

51 



1,267 

7,712 
9,748 

12,367 
16,637 
12,541 
13,128 
5,767 

21,184 

U,988 

15,067 

4,945 

1,937 

818 
223 
145 



32,082 

55,107 
76,813 

94,920 
100,003 
54,445 
45,230 
39,506 

95,469 
41,805 
62,215 
16,044 
5,728 

1,922 
347 
168 



2,894 

7,845 
U,471 
17,010 
20,612 
12,035 
12,420 
13,734 

38,226 
25,902 
67,841 
50,836 
36,272 

29,597 
13,821 
13,363 



Nontaxable returns, total. 

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 



200,101 



17,913 



261,946 



12,517 



450,822 



19,30; 



73,816 



U,411 



241,437 



126,129 



113,668 



44,240 



170,393 



61,891 



4,614 

46,727 
57,251 
49,665 
21,039 
20,755 



600 

1,558 

1,918 

2,578 

990 

10,169 



6,218 

56,230 
79,510 
73,590 
23,796 
22,602 



245 

1,683 
3,196 
4,252 
314 
2,327 



3,410 
10,428 
88,669 
139,104 
125,493 
49,766 
33,952 



105 
413 
3,443 
5,818 
5,719 
2,137 
1,619 



18,248 

21,956 
23,160 
7,453 
2,999 



l',931 

1,335 
5,134 
1,274 
1,637 



!' 



6,018 

45,258 
69,553 
78,537 

23,496 
13,575 



1,301 
17,004 
25,964 
28,755 

12,854 
39,751 



2,608 

25,405 
23,556 
39,735 
12,734 
9,620 



751 

7,587 
7,716 
15,795 
7,193 
5,196 



2,006 
2,407 
26,204 
53,206 
56,682 
15,174 
14,512 



123 

922 

9,417 

18,246 

12,960 

5,662 

34,556 



Returns under $5,000 , 

Returns $5,000 under $10,000.., 
Returns $10,000 under $15,000., 
Returns $15,000 or more , 



514,187 
583,744 

178,771 
244,455 



24,855 
59,571 
46,417 

373,373 



463,775 
383,703 

109,028 
155,140 



18,773 

20,079 

8,690 

40,350 



867,337 
751, CB6 
209,306 
267,144 



36,388 
39,204 

12,033 
16,417 



154,072 

118,410 

40,061 

59,864 



16,734 

11,252 

6,958 

30,251 



436,328 
426,434 

120,746 
156,588 



127,330 

150,127 

63,784 

294,247 



191,217 

181,301 

55,t»4 

53,900 



57,787 
64,823 

21,706 
35,409 



319,883 

346,839 

96,523 

131,952 



69,542 
65,304 
42,078 
258,838 



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



128 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



Table 55 —ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, TAXABLE INCOME, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART I.— ALL RLTURNS 



Adjusted gross income classes 



Itemized deductions — Continued 



Contributions 



Total contributions 



Number of 
returns 



(Thoutw 



Cash contributions 



Number of 

returns 



f Thousand 



Contributions other 
than cash 



Number of 
returns 



Amount 



Contributions cariyover 
from 19&4-1965 



Number of 
returns 



(Thouaard 
don»ri) 



Other deductions 



Number of 
returns 



fThotiMmd 



Deductions not 
specified 



Number of 
returns 



(Thoutmd 
±>Uars) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



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. J 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



2,981,494 



1,529,542 



2,939,965 



1,219,869 



152,843 



269,688 



9,424 



39,998 



2,058,5a. 



481,919 



5,300 



8,524 



2,227,444 



1,292,099 



2,197,955 



1,032,137 



128,371 



221,902 



6,iS0 



38,062 



1,620,986 



400,081 



5,300 



6,524 



24,262 
158,854 
245,237 
262,160 

279,118 
237,638 
145,038 
136,075 
107,378 

253,710 
114,674 
181,890 
40,878 
11,276 

3,396 
563 

247 



J,740 
26,74S 
45,858 
66,509 

77,260 

69,838 

45,680 

54,203 

45,539 

126,324 

77,121 

209,781 

134,128 

104,668 

97,731 
42,082 
65,889 



24,262 
156,448 
242,630 
279,147 

273,503 
236,235 
140,074 
133,268 
107,177 

256,346 
113,369 
179,843 
40,434 
U,109 

3,312 
555 
243 



2,715 
26,335 
45,315 
64,734 

73,657 
63,204 
42,250 
50,204 
44,565 

119,500 
72,150 

181,446 
97,146 
60,713 

43,323 
16,450 
23,380 



4,412 

6,518 
12,538 

15,941 
12,165 
10,427 

9,832 

16,918 
9,918 

17,077 
7,515 
3,290 

1,409 

273 

•138 



388 

X3 
1,758 

3,406 
1,168 
2,981 

4,348 

4,860 
4,590 
22,926 
29,032 
36,904 

46,190 
22,670 
40,138 



2,007 



1,761 

1,320 
750 
376 

204 
42 
20 



1,758 



2,346 

5,411 
7,953 
7,054 

8,223 
2,964 
2,373 




264 

6,672 

8,240 

12,693 

19,587 
26,432 
12,813 
14,909 
10,127 

44,358 
27,874 
84,888 
54,965 
35,257 

24,865 
7,959 
8,178 



• 4,314 



7,380 



1,144 



754,049 



237,449 



742,012 



187,741 



24,473 



47,791 



2,945 



1,921 



437,577 



81,845 



8,629 

17,849 

209,853 

240,069 

174,054 

57,986 

45,609 



8(X 
2,250 
33,358 
54,307 
38,036 
17,245 
91,449 



8,629 
17,849 
204,439 
238,666 
169,844 
57,986 
44,599 



304 
2,250 
32,323 
53,909 
36,857 
17,210 
44,383 



12,342 



14,638 

6,918 
2,917 



1,312 

1,000 
45,473 



2,945 



1,921 




515 

7,278 
18,836 
9,999 
8,105 
37,112 



1,418,954 
946,262 
261,319 
354,959 



287,852 
313,232 
128,354 
300,104 



1,399,399 
930,220 

258,955 
350,891 



232,493 
298,283 
121,237 
517,351 



45,023 
50,972 
17,119 
39,729 



5,006 

12,362 

4,879 

247,441 



(*) 

3,810 
1,460 
3,151 



(«) 
2,587 

2,237 
34,826 



867,603 
720,846 

199,279 
270,833 



72,598 
96,605 

48,706 
264,010 



2,206 
(•) 
(•) 
(*) 



2,925 
(•) 
(•) 
(») 



Taxable income 



Adjusted gross income classes 



Number of 
returns 



(Thousand 
doltara} 



Income tax 
before 
credits 

f Thousand 
dollars) 



Tax credits 



Retirement income 
credit 



Number of 
returns 



^T>)ousand 
dollars) 



Investment credit 



Number of 
returns 



( Thousi 
dollai 



Foreign tax credit 



Number of 
returns 



f TTwuaand 
dollars) 



Other tax credits 



Number of 
returns 



( Thousand 
rbtlars) 



Income tax after 
credits 



Number of 
returns 



fThous 
dolta 



(40) 



(41) 



(42) 



(43) 



(«) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



Grand total. 



2,543,707 



16,911,277 



4,681,520 



1,012,241 



110,060 



95,684 



18,590 



41,361 



13,048 



11,061 



2,339,256 



;, 539, 095 



Taxable returns, total. 



2,339,256 



16,769,355 



4,660,976 



315,585 



91,068 



17,118 



40,766 



12,939 



3,449 



2,339,256 



4,539,095 



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 $200,000 

$200,000 under $500,000 

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



26,719 
171,721 
268,436 
303,416 

289,251 
251,313 
150,302 
140,287 
111,239 

266,469 

117,333 

185,394 

41,639 

U,427 

3,442 
568 
250 



3,806 
94,007 
256,826 
515,693 

669,723 
769,339 
589,651 
662,633 
620,605 

2,064,585 
1,415,361 
4,175,574 
2,239,934 
1,213,377 

766,675 
293,063 
412,993 



509 
13,342 
37,603 
78,404 

103,313 
120,032 
96,120 
110,059 
106,375 

376,693 
237,340 
1,095,022 
847,471 
572,048 

413,932 
169,760 
232,453 



53,973 

83,063 
128,331 

106,221 
70,553 
52,340 
51,740 
42,454 

93,346 
45,574 
63,251 
13,473 
3,774 

1,160 
20O 



2,180 

5,995 
11,145 

11,215 

10,129 

6,283 

5,850 

6,066 

13,035 

6,512 

10,046 

1,885 
524 

163 
23 
12 



5,418 

6,419 

4,414 
5,669 
3,313 
6,421 

12,643 
7,932 

22,564 
8,440 
2,910 

1,070 
204 
105 



If 



246 
511 
417 

540 

1,952 
1,111 
4,770 
3,406 
1,694 

1,099 
466 
332 



2,105 
2,013 

4,011 

6,131 

3,612 

12,529 

6,235 

2,642 

1,137 
193 
108 



123 
39 



570 

756 
2,131 
2,340 
2,033 

2,402 

319 

1,607 



2,272 



2,891 

435 

2,010 

573 

152 

56 
6 

4 



49 

113 

62 

35 

102 
7 
21 



26,719 

171,721 

' 268,436 

303,416 

239,251 
251,313 

150,302 

,140,287 

111,269 

266,469 
117,333 
135,394 
41,639 
11,427 

3,442 

568 

250 



462 
11,140 
31,359 
66,851 

91,85. 
109,2V- 

89,404 
103,984 
100,365 

361,090 
273,916 
1,077,902 
839,761 
567,662 

410,157 
168,438 
230,482 



Nontaxable returns, total. 

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 



141,929 



196,655 



18,997 



1,479 



2,614 



21,354 
62,895 
59, 655 
30,882 
29,667 



3,626 

23,675 
38,308 
26,924 
44,396 



492 
4,072 
5,474 
3,838 
6,673 



19,215 
62,494 
57,649 
29,477 
27,820 



480 
4,032 
5,283 
3,648 
5,554 



3,611 
4,052 



220 
1,259 



2,614 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000., 
Returns $15,000 or more 



945,077 
970,800 
267,423 
360,407 



967,864 

3,351,804 

2,067,015 

10,524,594 



143,732 

542,177 

377,110 

3,613,501 



434,751 
350,713 
93,999 
132,773 



32,761 
44,950 
13,110 
19,239 



17,o54 
21,771 
12,944 
43,315 



972 

2,082 

2,295 

13,241 



3,649 

6,223 

4,922 

26,567 



170 

103 

550 

12,225 



2,740 
4,277 
(•) 
3,291 



(♦) 



30 
170 



770,292 
942,441 
266,469 
360,052 



109,810 
494,373 
361,090 
,573,317 



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



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



129 



Table 55. —ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, TAXABLE INCOME, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART II.— JOINT RETURNS 



Adjusted gross inccme classes 



Number of 

returns 

with 

Iteiolzed 

deductions 



Adjusted 
gross 

Income 



(Thouttnd 



Itetrd'^ed deductions 



Medical expense 



Number of 
returns 



(Thouamid 
dolt»r»} 



Group I deduction 



Number of 
returns 



( Jhouatnd 



Taxes paid 



Number of 
returns 



(Thoiitmnd 



Real estate taxes 



Number of 
returns 



Amount 
( Thouamtd 



General sales tax 



Number of 
returns 



Amount 

( Thouamnd 



(1) 



(;) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(I.-') 



(13) 



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 

$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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total .... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$i,000 under $5,000 

$5,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



1,961,446 



;, 520, 072 



1,79';>,234 



1,367,919 



1,690,909 



1,309,136 



1,927,028 



1,34^,799 



1,522,431 



b-*0,10o 



1,759,331 



182.097 



1,491,154 



18,981,022 



3,7(X,996 



1,384,113 



1,010,206 



1,303,964 



967,621 



1,481, (XI 



1,161,650 



506,666 



1,395,311 



160,295 



35,695 
128,955 
166, &M 

201,781 
189,548 
105,685 
106,197 
80,205 

202,412 
90,076 

140,071 
31,922 
8,790 

2,572 
423 
178 



98,031 
461,258 
754,516 

1,103,506 

1,236,364 

789,237 

904,596 

759,745 

2,451,857 
1,551,028 
4,167,114 
2,146,210 
1,173,935 

744,023 
286,715 
352,887 



24,403 
125,608 
133,536 

270,442 
282,849 
180,334 
188,418 
154,642 

478,335 
279,118 
680,800 
349,244 
213,433 

159,359 
62,244 
72,231 



30,080 
116,322 
156,417 

190,417 
176,509 
100,471 
99,981 
71,681 

188,731 
82,490 

129,944 
29,722 
8,332 

2,451 
396 
169 



9,458 
52,217 
73,783 

100,360 

102,102 

62,932 

62,934 

49,915 

155,756 
77,403 

175,362 
57,130 
21,103 

7,614 

1,406 
731 



24,867 
109,204 
144,285 

177,735 

162,773 

93,654 

92,351 

69,475 

131,802 
79,726 

127,443 

29,362 

8,289 

2,436 
395 
167 



7,510 
48,419 
67,772 

94,991 
95,909 

61,066 
59,798 
49,029 

150,185 
75,151 

171,856 
55,527 
20,748 

7,536 

1,405 

719 



34,491 
127,150 
164,305 

201,179 
187,943 
105,284 
105,996 
80,004 

2Ca,408 
89,770 

139,755 
31,816 
8,772 

2,567 
423 
178 



7,931 
38,397 
54,919 

79,704 
83,274 
55,615 
59,235 
50,066 

154,416 

93,252 

234,822 

117,341 

64,860 

40,788 
13,866 
13,164 



22,058 

94,119 

123,729 

147,955 

142,586 

86,831 

87,548 

67,586 

165,799 
72,244 

108,369 
25,683 
7,277 

2,181 
373 
154 



4,021 
21,528 
30,904 

45,3Ca 
45,705 
31,056 
31,404 
27,711 

76,728 
42,364 
87,608 
35,046 
15,408 

8,181 
2,324 
1,397 



33,087 
115,917 
153,475 

188,545 
177,115 
100, 621 
102,938 
75,993 

188,614 
84,653 

132,510 
30,433 
8,380 

2,417 
397 
166 



1,505 

6,846 

10,215 

14,483 
16,156 
10,431 
10,853 
8,764 

24,972 

14,118 

27,413 

8,773 

3,559 

1,540 

380 

- 287 



470,293 



1,591,368 



815,082 



415,172 



357,721 



386,947 



341,524 



445,984 



187,155 



367,939 



123,426 



364,020 



21,609 



4,619 
10,029 
53,061 
152,710 
154,206 
56,233 
39,365 



1,810 
8,354 
80,981 
392,226 
523,844 
250,851 
333,302 



4,226 
8,262 
49,859 
172,959 
216,237 
U0,626 
252,913 



3,215 

6,419 

43,221 

122,632 

144,380 

56,283 

39,022 



1,552 
3,639 
22,544 
69,879 
92,848 
57,011 
110,248 



2,212 

6,418 

39,210 

109,648 

135,357 

55,581 

38,521 



1,270 
-i,63S 
18,336 
64,310 
88,217 
56,562 
109,191 



4,212 

8,424 

47,781 

145,040 

147,338 

55,283 

36,856 



1,726 
2,904 
13,725 
48,520 
64,371 
25,237 
30,672 



3,610 

7,621 

38,355 

117,283 

122,218 

46,262 

30,090 



1,288 
1,982 
10, 568 
33,961 
41,254 
16,695 
17,658 



8,424 

32,340 

114,693 

126,634 

49,566 

32,363 



316 

1,154 
5,879 
7,834 
3,704 
2,922 



762,221 
719,214 
204,268 
275,743 



2,571,367 

5,012,010 

2,474,560 

10,513,947 



895,713 
1,203,521 

500,270 
1,920,568 



678,969 
674,606 
190,537 
255,172 



382,928 
452,747 
166,987 
365,257 



626,781 
631,033 
183,608 
249,437 



356,031 
434,241 
161,416 
357,443 



735,075 
713,749 
203,215 
274,989 



257,727 
347,726 
157,458 
585,888 



577,756 
560,181 
167,154 
217,340 



162,213 

194,045 

78,670 

194,973 



634,137 
674,492 
190,U9 
260,533 



37,451 
62,395 
25,239 
56,512 



Itemised deductions — Continued 



Taxes paid — Continued 



Adjusted gross income classes 



State and local 
income taxes 



Number of 
returns 



Amount 

(Thouaand 



Personal property 
taxes 



Number of 

returns 



(Thousand 
dollara) 



State and local 
gasoline taxes 



Number of 
returns 



(Thouaand 
dollaraj 



All other taxes 



Number of 
returns 



(Thotiamtd 
dollaraj 



Interest paid 



Number of 
returns 



Ajnount 

C T>)au,«nd 



Home mortgage 
interest 



Number of 
retiims 



f Thotiaand 
datlara} 



Other interest 



Number of 
returns 



Amount 

(Thouaand 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



Grand total. 



993,634 



351,76.; 



753,663 



59,133 



1,545,224 



81,330 



257,232 



43,937 



367,219 



508,892 



334,223 



143,138 



689,044 



360,753 



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.. 
$3,000 under $9,000.. 
$9,000 under $10,000. 



879,384 



341,324 



539,790 



49,996 



1,222,346 



67,286 



211,211 



36,215 



698,084 



414,260 



304,525 



U4,629 



565,232 



299,631 



$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

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



10,428 
59,346 
74,655 

108,421 

104,020 

69,135 

75,860 

52,980 

138,075 

62,022 

93,753 

22,234 

6,160 

1,857 
304 
134 



220 
3,050 
3,742 

5,571 
7,300 
6,797 
8,306 
6,616 

31,962 
25,936 
93,213 
61,877 
39,055 

26,496 

9,891 

10,292 



10,428 
43,169 
54,045 

83,264 
68,133 
42,163 
50,994 
29,184 

83,531 
38,247 
61,456 
14,418 
4,137 

1,276 

206 

89 



292 
1,738 
2,091 

3,381 
3,409 
1,686 
2,471 
1,878 

5,535 
3,362 
11,053 
5,239 
3,798 

2,249 
957 
337 



26,470 

92,927 

130,560 

165,554 

153,516 

94,202 

92,103 

70,375 

172,145 
76,354 

110,942 

23,293 

6,481 

1,888 
304 
121 



1,269 
3,991 
6,175 

8,454 
8,920 
4,790 
4,941 
4,334 

10,387 
4,656 
6,775 
1,729 

535 

220 
39 
21 



3,221 
15,446 
24,755 

25,066 
24,259 
10,679 
12,634 
12,032 

30,845 

13,598 

24,047 

6,484 

2,097 

809 

144 

75 



625 
1,238 
1,734 

1,510 
1,784 

856 
1,261 

763 

4,809 
2,796 
8,810 
4,690 
2,543 

2,128 
283 
335 



14,838 
47,621 
66,983 

95,216 
95,943 
55,147 
52,250 
36,500 

103,099 

44,864 

ea,342 

16,902 

5,241 

1,710 

296 

132 



1,907 

9,942 

15,139 

25,523 
30,829 
21,459 
22,830 
14,710 

49,534 
33,117 
66,147 
45,277 
31,199 

23,023 
11,800 

11,774 



29,015 

26,878 

37,733 
41,559 
26,670 
28,074 
15,445 

48,820 
20,435 
20,596 
4,518 
1,301 

459 

83 
38 



5,124 

7,005 

10,147 
14,230 
11,676 
11, 3U 
5,767 

18,706 

11,350 

12,667 

4,165 

1,549 

553 

180 



12,833 
32,048 
54,149 

74,863 
84,061 
44,920 
42,423 
27,876 

32,087 
35,732 
52,344 
15,181 
4,764 

1,554 
272 
125 



1,398 
5,326 
8,135 

15,376 
16,500 

9,782 
11,570 

8,943 

30,828 
21,767 
53,479 
41,112 
29,650 

22,369 
11,621 
11,675 



Nontaxable returns, total. 



114,251 



10,445 



163,374 



9,145 



322,877 



14,550 



46,024 



7,780 



169,134 



94,640 



79,603 



33,514 



123,313 



61,126 



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 



3,211 

6,619 
32,037 
40,107 
20,036 
12,191 



460 

271 
1,157 
1,707 

889 
5,961 



4,213 

15,192 
43,919 
61,459 
22,794 
16,297 



189 

484 
2,221 
3,955 

796 
1,500 



7,822 

25,670 
95,841 
117,607 
46,558 
29,379 



391 

1,108 
4,259 
5,273 
2,055 
1,454 



4,au 

15,339 

18,950 

5,448 

2,276 



128 

1,041 
4,345 
1,098 
1,167 



i' 



2,207 

13,538 
45,908 
69,782 
21,290 
16,409 



668 

5,030 
20,240 
23,707 
11,703 
33,242 



7,823 

14,141 

37,596 

11,732 

8,311 



3,269 

5,025 

14,128 
6,542 
4,450 



10,330 

35,980 
50,132 

13,971 
13,400 



2,479 

15,214 
9,579 
5,052 

28,792 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



246,487 
421,246 
138,828 

187,073 



11,494 

37,893 

32,284 

270,086 



255,213 
293,427 
84,434 
120,584 



11,753 

13,321 

5,650 

27,399 



543,455 
508,577 
172,997 
220,094 



24,519 
32,759 
10,436 
14,116 



92,179 
36,384 
31,046 
47,523 



10,257 
5,295 
4,955 

22,480 



282,168 
350,198 
103,952 
130,901 



38,332 
126,352 

53,344 
239,814 



129,185 

153,302 

49,272 

47,459 



41,190 
56,911 
19,212 
30,625 



209,442 
286,377 
82,840 
110,335 



47,191 

69,941 

34,532 

208,989 



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



130 



Individual Returns/1966 • Age 65 or Oven Retirement Income Credit 



Table 55.— ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER ACE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 

PARI II JOINT RETURNS 



TAXABLE INCOME, 



Adjusted gross income classes 



Itenn:;ed deductions — Continued 



Contributions 



Total contributions 



Number of 
returns 



(Thauind 
dollmrsj 



Cash contributions 



Number of 
returns 



CTTuusand 
del tar a) 



Contributions other 
than cash 



Number of 
returns 



dotl*ri) 



Contributions cariyover 
from 196;-1965 



Number of 
returns 



(ThouM, 
dotla. 



Other deductions 



Number of 
returns 



Deductions not 
specified 



Number of 
returns 



f TTwtu sard 
dollaraj 



(28) 



C29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(33) 



(39) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

t 4,000 under $5,000 
5,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000., 
Returns $10,000 under $15,000, 
Returns $15,000 or more 



1,830,492 



991,093 



1,806,275 



783,758 



96, 518 



182,131 



1,288,871 



3,1"' 



1,426,314 



854,229 



1,406,719 



679,200 



86,213 



150, 646 



3,706 



24,400 



1,056,963 



259,583 



30,481 
119,724 
150,401 
193,859 
178,714 
102,877 
103,389 

78,800 

197,746 
88,370 

138, 600 
31,481 
8,724 

2,552 
421 
175 



4,136 
21,343 
32,403 

50,955 
45,964 
29,772 
35,475 
32,279 

88,758 
56,803 
150,462 
92,010 
72,451 

70,172 
29,571 
41, 675 



30,281 
118,320 
148,596 

189,448 
177, 3U 

99,067 
101,986 

73,599 

195,140 

87,266 

136,854 

3i,iea 

8,611 

2,491 
415 

173 



4,115 
20,987 
31,279 

48,133 
45,236 

27,723 
33,651 
31,581 

85,169 
52,767 
133,828 
69,014 
43,318 

29,704 
10,319 
12,366 



U,030 



10,327 
7,553 
8,021 

6,619 

11,793 
8,011 

13,082 
5,844 
2,529 

1,091 
214 



1,484 



2,626 

728 

1,600 

2,378 

2,351 

3,653 

13,393 

18,789 

25,006 

34,314 
17,167 
27,147 



1,707 



1,169 

436 
208 

138 
33 
15 



2,027 



3,626 
4,210 
4,129 
6,157 
2,087 
2,164 



22,659 
79,770 
105,632 

147,499 

143,209 

74,897 

75,251 

61,316 

146,464 
54,704 

100,607 

24,658 

7,410 

2,326 
379 
172 



972 
3,440 
6,278 

13,900 
18,003 
10,557 
7,589 
7,672 

29,189 
18,545 
53,953 
37,386 
23,837 

17,771 
5,601 
4,890 



I 2,809 



4,256 



136,869 



399,557 



104,566 



10,307 



31,489 



1,728 



HIS 



231,910 



38,702 



12,441 

41,147 

128,362 

139,167 

48,563 

34,497 



1,599 

6,695 
26,614 
29,373 
14,236 
58,352 



12,441 

38,942 

128,161 

137,963 

48,563 

33,487 



1,599 

6,549 

26,448 
29,023 
14,201 
26,746 



6,424 



7,521 



2,786 



1,728 



31,054 




402 

1,816 
7,706 
5,938 
2,438 
20,402 



570,285 
589,077 
199,401 
271,728 



135,397 
208,868 
90,560 
555,268 



663,266 
675,844 
197,796 
258,359 



134,198 

200,142 

86,688 

362,730 



18,550 
35,126 
11,893 
30,949 



1,918 

7,790 

2,370 

170,053 



(♦) 

(*) 
1,004 
2,023 



(•) 
(«) 
1,501 
22,495 



419,007 
520,179 
147,868 
201,817 



28,988 

&4,343 

30,740 

174,20:) 



(*) 
(») 
(•) 
(>) 



(«) 
(•) 
(•) 
(•) 



Taxable income 



Adjusted gross income classes 



Number of 
ret'-ims 



(Thousand 
dollars) 



Income tax 
before 
credits 



Tax credits 



Retirement income 
credit 



Number of 
returns 



(Thoua^td 
dollari) 



Investment credit 



Number of 
returns 



( Thouiand 
dollars) 



Foreign tax credit 



Number of 
returns 



Amount 
(Thousand 



Other tax credits 



Number of 
returns 



Amount 
(Thouaard 



Dicome tax after 
credits 



Number of 
returns 



Amount 
f Thousand 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



Grand total. 



1,582,442 



12,172,331 



3,264,1 



502,902 



61,673 



15,(X7 



3,771 



6,434 



1,4^1,154 



3,178,856 



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



1,491,154 



12,094,314 



3,253,566 



417,110 



51,712 



66,969 



13,724 



25,906 



8,747 



1,491,154 



3)178,866 



$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000.... 
$100,000 under $200,000... 

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



35,695 
128,955 
165,544 

201,781 
189,548 
105,685 
106,197 
80,205 

202,412 
90,076 

140,071 
31,922 
8,790 

2,572 
423 

178 



9,377 
73,449 
219,337 

407,865 
550,254 
387,265 
491,087 
427,715 

1,537,383 
1,074,107 
3,159,598 
1,724,082 
940,217 

578,739 
223,493 

280,245 



1,294 
10,243 
31,370 

59,689 
82,657 
60,040 
78,666 
70,121 

265,813 
204,177 
755,485 
614,023 
426,5X 

304,753 
124,906 
152,795 



21,200 

52,576 

65,505 
48,425 
32,888 
28,681 

27,811 

58,356 
28,313 
42,109 

8,a?3 

2,305 

706 
118 

44 



757 

1,203 

.,987 
),980 

,,377 
1,447 
1,880 

1,136 
.,548 
1,741 
,176 
348 

107 
18 



5,818 

7,274 

5,418 

12,540 

5,971 
19,120 
7,164 
2,526 

892 
166 

80 



430 

412 

1,889 

946 
4,090 
2,794 
1,474 

954 
340 

189 



(«) 



4,012 

2,358 
2,659 
8,220 
4,543 
2,001 

875 
154 

81 



(•) 



324 

443 

1,219 

1,647 

1,378 

1,639 
514 

1,500 



2,006 



1,019 

'l,387 
312 
103 

41 
5 



35,695 
128,955 
166,644 

201,781 
189,548 
105,685 
105,197 
80,205 

202,412 
90,076 

140,071 
31,922 
8,790 

2,572 
423 

178 



1,219 
9,497 
28,024 

52,492 
75,348 
55,367 
75,036 
55,353 

255,778 
193,195 
753,382 
606,349 
423,272 

301,949 
124,027 

151,078 



Nontaxable returns, total. 



91,287 



78,021 



U,329 



35,883 



9,965 



6,006 



1,328 



(«) 



(») 



(•) 



(-) 



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 



39,403 

29,879 
22,005 



15,817 

25,630 
36,524 



54 
2,149 
3,655 
5,471 



37,197 

28,475 
20,211 



2,003 

3,465 

4,497 



4,213 

1,793 



359 

969 



(•) 
(•) 



(♦) 
(•) 



(•) 



(•) 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or loore 



400,577 
704,624 
202,964 
274,277 



343,658 
2,297,100 
1,539,163 
7,992,410 



48,762 

355,943 

267,106 

2,593,Cri'7 



139,447 

223,064 

58,557 

81,824 



9,425 
30,073 

9,183 
12,991 



10,031 
16,755 
10,183 
36,006 



564 

1,580 

1,765 

11,138 



(•) 
4,011 
2,358 

18,591 



(♦) 
81 
324 
8,342 



(-) 

2,138 
(♦) 

2,340 



(-) 

1 
(•) 



307 



331,294 
583,415 
202,412 

274,032 



38,738 

324,095 

255,778 

2,560,250 



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. 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



131 



.—ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, 
TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART III.— ALL OTHIIR RETURNS 



TAXABLE INCOME, 



Adjusted gross Income classes 



Number of 

returns 

with 

itemised 

deductions 



Adjusted 
gross 
income 



f Thousand 



Itemir.ed deductiont 



Medical expense 



Number of 
returns 






Group I deduction 



Number of 
returns 



( ThouMtrid 



Taxes paid 



Number of 
returns 



(ThouMmtd 



Real estate taxes General sales tax 



Number of 
returns 



( Thoutand 
dollmra) 



Number of 
returns 



( Thouaand 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Gr^Dd total 

Taxable returns, total 

Under $2,CXX) 

$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 $200,000 

$200,000 under $500,000 

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

Nontaxable returrts, total 

Under $600 

$600 under $1,000 

il,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or iBore 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15, 000 or more 



1,275,674 



8,447,612 



2,344,157 



1,149,227 



913,819 



1,096,710 



879,060 



1,194,137 



578,258 



742,251 



281,494 



1,037,540 



67,106 



848,100 



7,391,285 



1,649,794 



774,372 



5(X,984 



739,149 



484,452 



828,648 



467,950 



495,849 



201,094 



747,306 



56,435 



26,719 
136,026 
139,481 
136,772 

87,469 
61,765 
44,616 
X,090 
31,085 

64,058 

27,257 

45,322 

9,716 

2,637 

870 
145 

72 



47,986 
341,551 
476,371 
611,303 

478,939 
400,218 
336,497 
289,982 
295,544 

780,091 
468,057 
1,329,437 
660,479 
356,491 

248,394 

98,101 

171,844 



12,118 

92,817 

U7,916 

143,717 

108,786 

im.ia 

76,360 
71,267 
64,029 

170,750 
91,775 
265,780 
132,195 
79,459 

59,345 
23,351 
39,008 



21,655 
122,658 
128,452 
123,940 

78,647 
58,423 
44,416 
28,476 
28,077 

59,430 

25,098 

42,402 

9,190 

2,488 

814 

140 

66 



3,954 
37,510 
48,242 
52,360 

40,730 
36,074 
32,824 
25,289 
23,579 

61,155 
29,939 
76,697 
24,091 
8,229 

3,332 
646 
333 



20,251 
115,440 
121,902 
118,125 

74,235 
56,218 
43,213 
28,074 
26,072 

57,472 

24,145 

41,433 

9,079 

2,476 

809 

139 

66 



3,722 
35,671 
46,603 
49,684 

38,485 
34,604 
30,806 
23,821 
22,528 

59,957 
27,675 
74,913 
23,600 
8,134 

3,276 
640 
333 



25,265 
130,178 
136,474 
133,063 

85,464 
60,629 
44,416 
34,090 
31,085 
63,021 
26,905 
44,700 
9,652 
2,624 

866 
144 
72 



4,943 
24,939 
X,743 
43,U4 

30,739 
26,324 
22,254 
17,264 
19,945 

46,985 
27,129 
82,068 
37,906 
20,595 

13,970 
5,591 
9,441 



20,452 
66,523 
80,590 
81,118 

51,275 
36,231 
27,572 
23,262 
17,044 

38,139 
15,762 
28,636 
6,505 
1,912 

652 

116 

60 



3,684 
15,345 
20,780 
25,749 

18,328 

13,371 

11,553 

8,680 

8,449 

19,995 
9,542 
25,259 
10,320 
4,895 

2,916 

l,2o3 

864 



22,057 
115,139 
U6,183 
U7,218 

81,052 
58,924 
41,208 
30,882 
27,576 

58,a;9 

24,648 

41,754 

9,157 

2,455 

802 

135 

67 



726 
4,342 
5,324 
6,631 

5,004 
4,777 
3,282 
2,567 
2,817 

6,719 
3,379 
7,229 
2,189 
837 

391 

124 

97 



427, 574 



1,056,336 



694,369 



374,856 



408,841 



357,562 



394,61'i 



365,491 



110,314 



5,614 
10,028 
208,551 
127,738 
42,540 
10,627 
22,476 



2,464 
8,503 
336,770 
306,732 
143,141 
46,863 
211,863 



2,264 

6,993 

173,962 

161,531 

87,120 

38,507 

223,992 



4,612 

8,624 

172,291 

116,108 

40,335 

10,426 

22,460 



912 
2,473 
83,974 
83,284 
56,761 
25,475 
155,962 



4,612 
8,423 
162,065 
112,499 
38,330 
9,424 
22,209 



.:46,4ai 



80,410 



290,236 



912 
2,370 
79,531 
80,679 
53,930 
25,047 
152,148 



5,614 

8,423 

172,457 

117,127 

32,750 

9,223 

19,897 



687 
2,484 
45,939 
33,699 
12,587 
3,205 
11,713 



5,2U 

7,620 

U6,140 

79,881 

24,395 

4,211 

8,941 



634 
2,C14 
35,622 
26,436 
8,744 
2,275 
4,685 



9,025 

132,890 
98,040 
25,431 
8,020 
16,830 



165 

3,727 
3,622 
1,291 
503 
1,359 



344,095 

278,450 

66,115 

87,013 



2,321,581 

1,938,086 

805,003 

3,382,842 



836,943 
557,838 
203,260 
746,116 



749,101 

257,464 

61,487 

81,175 



394,943 

273,855 

89,330 

155,691 



711,070 

247,237 

59,479 

78,924 



378,145 

265,602 

88,114 

147,198 



770,573 

272,837 

64,777 

85,950 



206,337 
122,609 
48,231 
201,081 



486,144 

163,004 

39,042 

54,061 



141,278 
63,763 
20,621 
55,832 



MA, 001 

254,589 

59,103 

79,847 



26,330 

19,509 

6,816 

14,451 



Itemized deductions — Continued 



Taxes paid — Continued 



Adjusted gross income classes 



State and local 
income taxes 



Number of 
returns 



( Thouiand 



Personal property 
taxes 



Number of 
returns 



( Thoutattd 
doltara) 



State and local 
gasoline taxes 



Number of 
returns 



( Thotifand 
dollar!) 



Number of 
returns 



All other taxes 



(Thouavid 
dallmrai 



Interest paid 



Number of 
returns 



( ThotJtmtd 
doUara) 



Home mortgage 
interest 



Number of 
returns 



(Thouaand 
dollara) 



Other interest 



Number of 
returns 



(Thovaand 
dollara) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(25) 



(27) 



Grand total. 



527,525 



157,457 



357,984 



28,759 



550,150 



22,215 



115,177 



21,219 



272,877 



125,596 



97,285 



31,588 



205,154 



95,010 



Taxable returns, total. 

Under $2,000 

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



441,574 



149,994 



259,909 



25,391 



422,215 



17,455 



87,385 



17,595 



200,575 



95,113 



53,221 



20,859 



74,248 



$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 urder $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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



6,00.6 
51,032 
61,765 
71,600 

46,359 
43,747 
21,455 
21,859 
21,660 

39,391 

17,267 

30,709 

6,423 

1,687 

557 
98 
49 



64 

1,674 
2,791 
5,575 

3,784 
3,941 
3,492 
3,393 
5,095 

14,008 
9,831 
42,328 
20,834 
12,372 

8,738 
3,578 
7,396 



31,331 

45,751 
39,707 

31,486 
19,387 
13,335 
9,625 
11,028 

24,143 

10,140 

18,1&; 

4,129 

1,205 

384 
55 

29 



1,832 
1,817 

1,449 

749 

540 

1,313 

1,593 

2,970 
1,860 
4,143 
2,569 
1,484 

1,275 
290 
590 



7,420 
51,134 
57,657 

74,798 

45,131 
34,527 
27,572 
18,449 
11,430 

35,158 

14,452 

24,335 

5,703 

1,0.7 

575 
96 
51 



254 
1,766 
2,565 
2,677 

1,721 

1,787 

1,374 

895 

532 

1,593 
503 

1,120 
355 
120 

58 
17 
18 



10,150 

10,828 
13,836 

10,159 
10,834 

10,528 



8,715 
4,064 
5,716 
1,625 
524 

225 
45 
26 



1,203 

1,451 
665 

454 
1,701 

2,692 



1,690 
1,916 
1,992 
1,534 
901 

598 
220 
479 



23,261 

33,286 
27,476 

25,404 
20,353 

28,975 



16,443 
7,132 

13,189 
3,375 
1,134 

418 
81 
48 



2,274 

5,516 
5,080 

3,853 
5,420 

10,576 



9,875 

4,773 

15,762 

10,504 

7,010 

7,393 
2,244 
1,733 



(i 



19,852 

9,425 

7,357 
7,619 

6,819 



5,772 

1,7U 

3,348 

862 

315 

109 
19 

13 



3,875 

2,744 

2,220 
2,408 

2,682 



2,478 
639 

2,400 
780 
388 

165 
43 
46 



' 19,250 

23,060 
22,664 

20,057 
15,941 

12,333 

11,629 

13,382 
6,073 

10,871 

2,863 

954 

368 
75 
43 



1,496 

2,519 
3,336 

1,634 
4,012 

3,103 

4,791 

7,398 
4,135 
14,362 
9,724 
5,622 

7,228 
2,2Cn. 
1,687 



Nontaxable retxims, totkl. 

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 



85,852 



98,074 



3,374 



127,945 



4,757 



27,792 



3,63; 



31,491 



34,064 



10,728 



46,582 



20,755 



41,512 

25,215 

10,561 

8,564 



1,428 

761 
1,074 
4,209 



2,005 

41,038 
35,591 

13,134 

6,305 



1,199 
975 

315 

828 



6,016 

62,999 
43,263 

U,(»4 

4,573 



2,336 
1,559 

580 

155 



' 14,236 
13,555 



1,803 
1,829 



{! 



3,810 

31,721 
23,545 

10,961 

2,166 



1,133 

11,924 
5,724 

6,201 

5,509 



20,190 

12,556 
1,308 



5,069 

4,913 
745 



2,608 

17,680 
17,228 

7,953 

1,U3 



7,229 
3,032 

3,981 

5,764 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



267,700 

152,499 

39,943 

57,333 



13,363 
21,574 
14,133 

108,287 



208,558 
90,275 
24,594 
34,556 



7,010 

5,258 

3,ai0 

12,451 



324,381 

142,419 

35,3C» 

47,051 



11,870 
5,445 
1,598 
2,301 



51,893 
32,027 
9,015 
12,241 



6,477 
4,957 
2,014 

7,771 



154,160 
76,235 
15,794 
25,587 



38,948 
23,275 
9,940 
54,433 



52,033 

22,998 

5,822 

6,432 



15,597 
7,913 
2,494 
4,584 



110,441 
50,453 
13,683 
21,567 



22,351 
15,363 

7,447 
49,849 



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



132 



Individual Returns/1966 • Age 65 or Oven Retirement Income Credit 



Table 55.— ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART III ALL OTHER RETURNS 



TAXABLE INCOME, 



Adjusted gross incomi.' classes 



Itemized deductions—Continued 



Contributi ons 



Total contributions 



Nxjmber of 
returns 



(Thouatnd 



Cash contributions 



Number of 
returns 



doll»r») 



Contributions other 
than cash 



Number of 
returns 



(Tbouatf>d 
doUmra) 



Contributions cariyover 
from 196-U1965 



Number of 

returns 



Amount 
C Thousand 



Other deductions 



Number of 

returns 



Deductions not 
specified 



Number of 
returns 



f Thousand 
doll»r») 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



1,151,002 



538,452 



1,133,690 



436,122 



56,324 



87,559 



3,992 



14,786 



183,639 



2,106 



3,401 



801,127 



437,878 



791,236 



352,942 



42,159 



71,262 



2,775 



13,685 



564,023 



140, 503 



,106 



3,401 



24,262 
128,373 
125,513 
131,759 

35,258 
58,924 
42,210 
32,686 
28,578 

60,964 

26,303 

43,290 

9,397 

2,552 

844 
142 



2,740 
22,612 
24,515 
34,107 

26,305 
23,857 
15,909 
18,728 
13,260 

37,567 
20,319 
59,320 
42,118 
32,217 

27,560 
12,512 
24,214 



24,262 
126,167 
124,310 
130,551 

84,055 
58,924 
41,007 
31,282 
28,576 

60,206 

26,103 

42,989 

9,273 

2,498 

821 

140 

70 



2,715 
22,270 
24,328 
33,456 

25,525 
22,968 
14,527 
16,543 
12,984 

34,331 
19,382 
47,619 
28,132 
17,396 

13,620 

6,132 

11,014 



7,821 

10,231 

7,018 

8,339 

1,907 

3,995 

1,671 

761 

318 
59 
39 



554 

1,432 

1,822 

4,472 

937 

9,533 

10,243 

11,398 

11,376 

5,503 

12,992 



(•) 



i: 



866 
168 



(») 
(*) 

(•) 

5,912 

2,925 

2,066 
878 
209 



12,632 
75,309 
.78,406 
89,834 

63,199 
47,555 
29,577 
27,672 
21,961 

49,654 
20,277 
36,208 
8,339 
2,365 

784 

132 

69 



264 
5,701 
4,800 
6,415 

5,688 
3,429 
2,256 

7,320 
2,455 

15,169 
9,329 
30,935 
17,580 
11,420 

7,094 
2,359 
3,289 



2,006 



(•) 



3,114 



(•) 



349,874 



100,583 



342,454 



83,179 



14,166 



(«) 



(•) 



43,144 



5,414 

8,624 

168,705 

111,707 

34,883 

9,424 

11,112 



412 

1,045 

26,663 

27,693 

8,664 

3,009 

33,097 



5,414 

8,624 

165,497 

110,5« 

31,380 

9,424 

11,111 



412 
1,045 
25,775 
27,461 
7,835 
3,009 
17,642 



9,023 
5,143 



1,055 
15,248 



(•) 



(♦) 



(») 



{») 



91,014 
70,239 



6,416 
13,301 



5,575 

11,130 
4,061 
5,667 

16,711 



743,668 

257,136 

ea,917 

83,231 



151,456 

104,364 

37,795 

244,837 



736,632 

253,376 

61,160 

82,522 



143,301 
98,141 
34,549 

155,121 



26,473 

15,846 

5,225 

3,780 



3,088 

4,572 

2,510 

77,389 



(«) 
(•) 
(•) 
1,128 



(«) 
(•) 
(♦) 
12,331 



448,597 

200,667 

51,411 

69,016 



43,610 
32,262 
17,965 
39,802 



(•) 



(«) 



(•) 
(♦) 

(♦) 



Ta:(able income 



Adjusted gross income classes 



Number of 
returns 



( Thou smd 
dollars^ 



Income tax 
before 
credits 

f rhousand 
dollars) 



Tax credits 



Retirement income 
credit 



Number of 
returns 



(Thousand 
dollars) 



Investment credit 



Number of 
returns 



(Thousand 
dollars) 



Foreign tax credit 



Number of 
returns 



(Thousand 
dollars) 



Other tax credits 



Number of 
returns 



(Thousand 
dollars) 



Income tax after 
credits 



Number of 
returns 



( Thousand 
dollars) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



961,266 



4,738,948 



1,416,634 



48,388 



22,709 



3,546 



14,997 



4,278 



4,576 



848,100 



1,360,234 



Taxable returns, total. 

Under $2,000 

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



848,100 



4,675,045 



1,407,416 



398,474 



39,360. 



21,053 



3,572 



848,100 



1,360,234 



$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 $200,000 

$200,000 under $500,000 

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



26,719 
136,026 
139,431 
136,772 

87,469 
61,765 
44,616 
34,090 
31,085 

64,058 

27,257 

45,322 

9,716 

2,637 

870 

145 

72 



3,806 

84, 630 

133,378 

296,357 

261,861 
219,085 
202,336 
171,551 
192,390 

527,203 
341,255 
1,005,877 
515,852 
273,660 

187,936 

74, 570 

132,748 



509 
12,C48 
27,360 
47,035 

43,625 
37,375 
36,081 
31,394 
36,754 

109,880 
83,163 
329,538 
233,449 
145,514 

109,179 
44,654 
79,658 



51,767 

64,068 
76,305 

40,715 
22,128 
19,952 
23,059 
14,643 

34,990 

17,262 

26,142 

5,405 

1,469 

454 
82 
i3 



2,105 

5,314 
7,942 

4,229 
3,149 
1,907 
2,403 
2,186 

3,699 

1,964 

3,305 

709 

177 

57 

10 

5 



3,211 

4,413 

2,207 

3,915 

1,961 

3,445 

1,276 

384 

178 
38 
25 



12S 

279 

429 

472 

166 
630 
613 

221 

145 
126 
143 



(•) 



(») 



(«) 



(•) 



2,564 
953 

4,309 

1,742 

641 

262 
39 
27 



226 
313 

962 
693 
706 

763 
306 

107 



2,978 



261 
49 

15 
1 
2 



(M 
(M 



26,719 
136,026 
139,481 
136,772 

87,469 
61,765 
44,616 
34,090 
31,085 

54,058 

27,257 

45,322 

9,716 

2,637 

870 
145 

72 



462 
9,922 
21,862 
38,827 

39,361 
33,921 
34,037 
28,949 
34,512 

105,312 
80,721 
324,521 
231,412 
144,390 

108,209 
44,411 
79,405 



Nontaxable returns, total. 

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 



113,166 



63,909 



9,221 



110,772 



9,034 



1,657 



(•) 



(») 



(») 



(•) 



21,354 
60,283 



23,861 
7,663 



3,626 
28,278 

24,133 

7,872 



492 
4,018 
3,325 

184 
1,202 



19,215 
60,037 

23,361 

7,609 



480 
3,987 

3,509 

1,058 



(-) 



(«) 



(•) 



(«) 



(-) 



(«) 



(•) 



(•) 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



544,501 

266,176 

64,459 

86,130 



624,206 
1,054,705 

527,852 
2,532,185 



94,970 

186,234 

110,005 

1,025,425 



295,303 

127,648 

35,341 

50,954 



23,335 

14,878 

3,927 

6,248 



7,623 
5,00.6 
2,761 
7,309 



409 

503 

530 

2,104 



2,245 
2,212 
2,564 

7,976 



146 

23 

226 

3,883 



(•) 
(•) 
(•) 



951 



(-) 
(•) 
(•) 



31 



438,998 

259,025 

64,053 

86,019 



71,072 

170,778 

105,312 

1,013,067 



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. 

^LcsE than $500. 

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



Individual Returns/1966 • Age 65 or Oven Retirement Income Credit 



133 



Table 56.— RETURNS WITH RETIREMENT INCOME CREDIT— NUMBER OF RETURNS, SELECTED SOURCES OF INCOME. TAXABLE INCOME, INCOME TAX BEFORE CREDITS, AND 

RETIREMENT INCOME CREDIT BY ADJUSTED GROSS INCOME CLASSES AND AGE EXEMPTIONS 



Adjusted gross income classes 



All returns with retiremtnl incomu credit 



Number of 
returns 



Adjusted 
gross 
income 

(Thouaand 
dollafi) 



Retirement 
income 

credit 



Salaries and wages 



Number of 

retuj'ns 



dotl»f) 



Business or profession 



Net profit 



Number of 
returns 



(Thoutand 
doll arm) 



Number of 
returns 



Amount 
C Thoutmid 



Dividends in adjusted 
gross income 



Number of 
returns 



( Thouamnd 
dollarm) 



(I) 



(2) 



(3) 



K) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



Grand total 

Taxable returns , total 

Under $2,CXX) 

$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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 
Returns $15,000 or more 



I,o57,720 



13,274,227 



463,227 



339,508 



45,624 



821,284 



1,250,983 



12,006,187 



142,900 



385,590 



1,593,798 



83,195 



18,03i3 



36,405 



o83,271 



3,562,188 



11,763 
116,196 
172,497 
194,288 

155,736 

106,256 

73,797 

76,606 

55,723 

136,102 

56,161 

76,363 

14,138 

3,884 

1,190 

203 

78 



21,518 
293,438 
001,739 
866,370 

847,713 
690,250 
553,090 
654,567 
530,753 

1,654,596 
965,614 

2,212,007 
954,348 
522,798 

343,211 

137,104 
157,071 



312 

5,832 

lo,0S4 

19,190 

17,812 

15,803 

8,791 

9,067 

8,159 

19,839 
8,064 

11,220 

1,976 

542 

169 

28 
12 



54,o74 
56,378 

49,162 
31,244 
35,592 
24,664 
19,051 

43,146 
17,159 
19,910 
4,008 
1,146 

328 
52 
19 



34,196 

106,331 
139,132 

141,975 
114,411 
126,903 
132,825 
77,998 

286,240 
126,061 
182,000 
75,372 
33,627 

11,258 
2,883 

586 



5,267 

7,044 
10,495 

12,091 
6,271 
6,622 
5,619 
3,2U 

12,294 

5,130 

7,595 

1,155 

311 

66 

15 

9 



7,435 

9,662 
19,412 

26,298 
10,839 
14,214 
15,089 
11,693 

55,34a 
31,175 
86,228 
19,519 
9,097 

1,873 

157 

2,111 



2,609 
3,612 

2,809 

2,408 

2,608 

1,003 

2,126 

550 

201 

83 
21 



2,293 
2,913 

2,530 

3,775 

5,361 
2,062 
7,079 
4,543 
2,360 

2,221 

1,008 

260 



48,607 

58,354 
91,792 

70,326 
52,207 
42,510 
53,944 
39,546 

95,755 
44,872 
66,776 
13,379 
3,763 

1,160 

202 

78 



33,656 

69,943 

113,062 

121,313 
105,837 
103,250 
170,344 
161,258 

426,378 
291,235 
658,366 
475,369 
280,575 

196,423 
68,646 
86,533 



406,739 



1,268,041 



77,d36 



120,643 



17,258 



19,359 



3,870 



138,011 



74,961 

139,793 

115,352 

45,419 

31,214 



131,247 

340,490 
393,235 
202,423 
200,646 



2,289 

12,001 

10,687 

7,045 

6,437 



12,063 

19,751 

33,488 

7,120 

5,214 



10,687 

30,657 
45,121 
17,514 

16,664 



4,415 
6,020 



4,471 
7,024 



3,870 



9,220 



25,096 
48,757 
35,291 
14,537 
14,330 



18,366 
37,491 
34,202 
7,547 
45,193 



370,271 
498,414 
136,754 
152,281 



2,850,458 
3,461,679 
1,662,187 
5,299,903 



73,439 
65,923 
19,913 

22,082 



212,532 
164,827 
43,246 
42,622 



383,63b 
612,771 
286,245 
431,788 



38,458 
35,419 
12,294 
14,281 



53,750 
80,250 
55,348 

150,160 



6,824 
8,428 
2,608 
4,045 



9,739 

8,540 

5,361 

21,984 



322,435 

272,053 

96,307 

130,489 



314,266 

698,193 

429,048 

2,263,478 



All returns with retirement income credit — Continued 



Interest received 



Adjusted gross income classes 



Number of 
returns 



Pensions and annuities 
(taxable portion) 



Number of 
returns 



(Thou; 
(foH»i 



Number of 
returns 



( T7iou*«nd 
dot Ian) 



Number of 
returns 



Amount 
( Thou tend 



All other 

income 
and loss^ 

( Thousand 
dottara) 



Taxable 
income 



( 7)ioua«>d 
dollara) 



Income tax 
before 
credits 

(Thouamd 
dollara) 



(12) 



(13) 



(14) 



(15) 



do) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



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 $200,000 

$200,000 under $500,000 

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

Nontaxable retiims , total 

Ifcder $600 

$600 urxier $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 under $15,000. 

Returr.s $15,000 or more 



1,526,132 



2,401,848 



762,787 



882,429 



81,981 



2,353,115 



7,932,140 



l,lo8,774 



2,052,012 



325,749 



3o,149 



2,245,306 



7,664,909 



1,991,745 



9,758 
107,626 
154,951 
180,336 

147,146 
103,348 
66,778 
71,593 
52,514 

129,313 
53,251 
73,743 
13,417 
3,632 

1,105 
187 



6,991 
111,589 
131,995 
208,343 

189,472 
131,457 
105, o50 
120,200 
95,208 

316,637 
169,898 
312,834 
91,367 
36,072 

16,937 
4,349 
2,513 



59,884 

85,727 
91,215 

72,363 
61,953 
33,788 
30,333 
27,677 

51,693 

20,972 

23,965 

3,815 

1,070 

280 
48 
16 



185,869 
219,995 

188,768 

198,645 

98,157 

98,812 

38,040 

135,413 

79,678 

89,958 

18,462 

7,426 

2,169 
339 
180 



22,325 

37,208 
49,267 

44,918 
23,365 
20,959 
16,750 
16,443 

41,953 

16,864 

25,106 

4,137 

1,104 

276 
49 
25 



43,464 

77,953 

75,154 
48,367 
31,356 
34,827 
19,017 

134,796 
74,130 

151,581 
36,906 
12,632 

3,372 
303 

602 



10,828 
11,930 

6,468 
6,021 

9,225 
9,483 

4,014 

3,202 

932 

313 

135 
28 

13 



4,016 

4,607 

978 
2,347 
5,169 

5,909 

2,485 
3,730 
2,761 
1,384 

1,026 

1,455 

282 



511 
25,576 
57,457 
94,180 

107, 522 
83,430 
75,346 
85,927 
32,198 

259,734 
197,936 
541,852 
244,661 
W7,067 

1U,428 
62,391 
65,090 



4,449 

97,251 

258,758 

393,387 

413,105 
356,876 
315,475 
387,398 
324,705 

1,111,851 
692,432 

1,664,402 
746,963 
409,200 

264,500 
106,377 
117,780 



628 
14,112 
39,306 
61,496 

65,110 
53,010 
52,508 
66,779 
56,912 

211,351 
147,411 
451,142 
293,594 
197,379 

145,200 
61,229 
69,578 



42 o, 332 



267,232 



64,234 

121,443 

102,016 

40,005 

29,659 



49,230 

106,471 
95,817 
55,961 
42,358 



28,438 
58,750 
64,966 
27,271 
18,515 



30,331 
98,810 
148,330 
77,723 
71,138 



19,650 

39,503 
32,185 
14,538 
7,505 



11,994 

38,464 
39,247 
19,314 

9,787 



5,427 



10,319 

28,677 
24,440 
28,031 
16,343 



15,906 

83,050 
74,412 
49,315 
44,5'. 9 



2,289 

12,035 

10,693 

7,053 

6,473 



730,370 
470,272 
129,915 
145,575 



766,396 
680,018 
319,191 
636,243 



416,249 

244,377 

51,994 

50,167 



340,325 
743,468 
185,506 
198, 2U 



214,676 

134,638 

42,254 

47,562 



248,999 
218,417 
135,332 
279,631 



41,941 
24,523 
6,875 
8,642 



4,595 
13,123 



269,191 
446,989 
261,423 
,375,512 



97o,527 
1,841,042 
1,112,378 
4,002,193 



147,617 

305,626 

211,426 

1,365,624 



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." 



134 



Individual Returns/1966 • Age 65 or Over: Retirement Income Credit 



Table 56 —RETURNS WITH RETIREMENT INCOME CREDIT— NUMBER OF RETURNS, SELECTED SOURCES OF INCOME, TAXABLE INCOME, INCOME TAX BEFORE CREDITS, AND 
RETIREMENT INCOME CREDIT BY ADJUSTED GROSS INCOME CLASSES AND AGE EXEMPTIONS— Continued 



Adjusted gross income classes 



Adjusted gross income classes 



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 

^00,000 under $200,000... 

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



Nontaxable returns, total. 



Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000. 
Returns $15,000 or more 



Grand total 

T&xable returns , total 

Under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,CO0 

$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 $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total..-. 

Under $600 

$600 under $1,000 

$1,000 under $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 under $15,000 

Returns $15,000 or more 



Returns with rfttir-.meiit ir.'^viw- ^tlMIL and uii>:- age exemption 



Number of 
retm*ns 



(23) 



1,076,433 



819,025 



9,o57 
104,769 
137,105 
140,404 

92,718 
1)7,521 
46,222 
42,912 
29,483 

76,793 

31,364 

39,789 

7,455 

2,031 

638 

116 
48 



65,337 
126,659 

47,422 
8,021 
9,967 



639,374 

278,214 

77,245 

81,600 



Adjusted 
cross 
income 

f 7>ioua«id 



(24) 



7,711,465 



,019,595 



18,140 
2d6,256 
475,985 
625,635 

505,570 
373,248 
345,351 
366,827 
281,148 

933,016 
537,453 
1,143,594 
504,878 
273,673 

132,383 
79,099 
107,339 



117,146 
309,370 
158,516 
35,047 
71,795 



2,00d,094 

1,934,686 

938,182 

2,832,503 



Retirement 
income 
credit 

f 7Tiou»«id 
doltara) 



(25) 



101,601 



79,789 



228 
4,644 
12,142 
14,359 

9,370 
7,652 
4,262 
4,300 
3,678 

9,197 

3,742 

4,905 

970 

243 

77 
14 



1,746 
10,472 
6,508 
1,412 
1,675 



51 , 511 

30,867 

9,235 

9,988 



Salaries and wages 



Number of 
returns 



213,593 



39,335 
34,888 

24,697 

14,542 

21,054 

8,823 

9,625 

19, 552 

7,876 

7,218 

1,415 

307 

95 
15 



40,337 



8,856 
15,440 



138,303 
79,144 
19,552 
16,933 



(Thmiamd 



(27) 



79,861 
81,153 

68,944 
47,601 
72,248 

44,400 
44,905 

117,815 

55,320 

60,382 

20,459 

6,984 

3,081 
465 
219 



8,970 
22,195 



242,231 
278,375 
117,815 
146,911 



Business or profession 



Net profit 



Number of 
returns 



(28) 



5,238 
5,222 

7,024 

4,615 

4,81o 

5,021 

2,111 

2,457 

365 

103 



(•) 
4,214 

2,608 



23,152 

lo,e57 

5,021 

5,073 



(Thoitaand 
doltatt) 



(29) 



135,837 



127,480 



6,708 

6,677 
3,584 

14,792 

9,627 

13,561 

20,921 

11,752 

23,847 

4,934 

3,295 

644 

99 

1,989 



8,406 



(«) 
4,316 



29, 94^ 
38,414 
20,921 
46,610 



Number of 

retiorns 



12,799 



10,942 



2,609 
2,408 



,254 
552 
724 
237 
90 



1,357 



1,85'; 



5,217 
4,615 
1,254 
1,713 



dolUi 



27,8n0 



19,832 



2,293 

1,565 

4,365 



2,978 

770 

2,298 

2,342 

653 

1,611 
782 
170 



8,030 



9,303 
4,96o 
2,973 
10,593 



Dividends in adjusted 
gross income 



Number of 

retui'ns 



(32) 



561,437 



4o5,418 



44,396 

52,339 
77,202 

49,270 
29,442 
29,776 
34,087 
22,063 

56,469 
25,695 
34,847 
7,075 
1,965 

628 

116 
43 



9d,019 



23,091 
46,552 
16,843 

9,533 



261,627 

172,453 

56,820 

70,532 



( Thousand 
doltara) 



l^n 



2,445,fcOL 



2,337,05-,- 



33,12. 

59,884 
100,88' 

95,7^- 
64,4- 
78, If 

138,51' 
110, 5~ ■ 

237,904 
181,171 
522,814 
291,036 
161,879 

109,412 
40,123 
61,417 



108,544 



18,131 
36,678 
21,878 



271,075 
514,327 
289,23 
1,370,9. 



Returns with retirement income credit and one age exemption — Continued 



Interest received 



Number of 
returns 



(34) 



775,099 



7,652 
97,801 
128,483 
132,451 

88,741 
57,019 
43,615 

41,709 
27,277 

73,399 

29,458 

37,948 

6,969 

1,851 

574 

10b 



225,773 



57,017 
110,716 

43,424 

9,616 



582 , 542 

267,519 

73,800 

77,009 



(35) 



1,432,705 



5,023 
103,711 
117,017 
170,694 

113,925 

74,517 
68,792 
70,424 
35,231 

136,224 
98,544 

159,721 
43,329 
18,283 

8,585 

3,035 
1,471 



44,429 
101,202 

45,407 

13,144 



587,482 
372,895 
168,543 
333,765 



Pensions and annuities 
(taxable portion) 



Number of 
returns 



(36) 



61,365 
61,655 

39,277 
32,421 
15,841 
18,448 
12,733 

2o,036 

10,937 

10,002 

1,498 

446 

108 
20 

8 



22,423 

49,827 

26,568 
5,949 



273,101 
124,467 
26,237 
23,019 



(Thoua^id 
dollars) 



(37) 



132,131 
145,653 

104,565 
100,462 
39,437 

55,o5d 
37,51o 

84,835 

36,197 

29,725 

6,074 

2,653 

635 



188,135 



23,501 
32,302 

60,752 

21,080 



514,034 

358,672 

84,880 

75,450 



Number of 
returns 



(38) 



285,667 



22,124 

31,492 
34,021 

28,476 

lo,081 

13,136 

5,816 

6,818 

23,993 
8,981 

12,361 
2,143 

501 

137 
31 
17 



19,248 
38,500 
17,645 



166,239 
71,062 
24,194 
24,172 



(Thouamd 
dollara) 



(39) 



462,116 



18,520 

33,317 
47,585 

51,399 

26,985 

24,286 

9,079 

8,273 

84,900 
41,525 
83,530 

13,803 
o,516 

1,223 

17lj 
497 



78,201 



11,936 
38,132 
24,611 



182,198 
120,936 
84,908 
152,275 



Number of 
returns 



(40) 



9,424 
8,722 



5,616 

4,315 

2,057 

1,129 

546 

167 

77 
16 



10,961 



29,108 
14,238 
4,315 
4,000 



(Ihousettd 
dollara) 



(41) 



3,587 ! 
3,226 

3,245 j 
I 



3,728 

3,012 

755 

1,157 

1,732 

707 

611 
512 

oO 



11,837 
6,973 
3,012 
5,535 



All other 

income 
and loss 

(Thouand 
dollars) 



(42) 



1,343,858 



511 
24,007 
44,861 
75,286 

56,807 
58,264 
57,980 
40,669 
45,611 

156,406 
114,471 
267,030 
124,318 
75,423 

60,976 
3o,429 

41,930 



10,234 
27,657 

5,865 
11,301 

7,072 



200,273 
263,026 

157,873 
722,080 



Taxable 
income 



(TTiouaraid 
dollara) 



5,620 



4,516,265 



2,975 
'84,190 
207,696 
307,557 

273,243 
220,939 
214,005 
226,164 
179,275 

652,902 
393,389 
867,062 
394,419 
212,047 

139,409 
59,994 
80,999 



150,354 



11,864 
72,392 
44,915 
9,627 
11,556 



741,217 
1,124,644 

653,169 
2,147,590 



Income tax 
before 

credits 



("Thousand 
dollara) 



(44) 



1,225,427 



1,203,551 



417 
12,179 
31,474 
48,631 

44,400 
37,309 
36,687 
40,815 
32,917 

130,659 
90,010 
259,604 
168,546 
107,884 

78,686 
34,690 
48,643 



1,746 
10,506 
6,508 
1,421 
1,694 



112,883 
193,734 
130,696 
788,114 



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 Returns/1966 • Age 65 or Over: Retirement Income Credit 



135 



Table 56. —RETURNS WITH RETIREMENT INCOME CREDIT— NUMBER OF RETURNS, SELECTED SOURCES OF INCOME, TAXABLE INCOME, INCOME TAX BEFORE CREDITS, 
RETIREMENT INCOME CREDIT BY ADJUSTED CROSS INCOME CLASSES AND ACE EXEMPTIONS— Continued 



Adjuste<i gross Income classes 



Kflurnc with rL-tlremciit inconn; credit una two m'c irxomptioiu; 



Number of 
returns 



Adjusted 
gross 
income 



Retirement 
Income 
credit 

do/f«r*; 



Salarici; and wages 



Number of 

ryturriR 



dottttaj 



Business or pi-ol'esGlon 



Net profit 



Number of 
returns 



(Thouaand 
doltmri) 



Number of 
returrii: 



(Thouamtd 
dollmra) 



Dividends in adjusted 
gross income 



Number of 

rt'turiic 



(ThouMand 
dollaral 



(■to) 



(4-') 



118) 



(»^) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



Grand total 

Taxable returns, total 

Under $2,000 

»2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,0(XI 

$5,000 under $6,000 

«-j,00O under $7,000 

,5^,000 under $8,000 

j.-i,000 under $9,000 

J9,000 under $10,000 

$10,000 under $15,000 

415,000 under $20,000 

J20,000 under $50,000 

HO, OCX) under $100,000 

J10O,00O under $200,000 

=200,000 under $500,000 

,'«)0,000 under $1,000,000.. 
$1,000,000 or more 

Nontaxable returns , total .... 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

J3,000 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 under $15,000 
Returns $15,000 or more 



437, 0S6 



550,312 



38,232 



161,694 



16,737 



224,994 



1,188,352 



322, JT: 



518,521 



30,d08 



li2,':)13 



15,7b5 



188, 74y 



1,156,596 



14,438 
38,058 

50,585 
39,654 
20,o57 
27,477 
20,626 

47,350 

21,435 

33,119 

o,353 

1,779 

532 
85 
29 



53,038 
170,554 

274,846 
257,863 
155,741 
235,452 
198,454 

577,664 
371,044 
971,108 
428,187 
239,256 

155,085 
56,541 
47,991 



5o2 
2,596 

6,344 
6,203 
3,408 
3,758 
3,417 

8,357 

3,779 

5,737 

956 

286 



16,444 
9,426 
7,620 

16,443 

13,949 
6,723 

10,709 

2,421 

789 

221 
35 

11 



45,185 
33,603 
16,552 

66,156 

82,796 
46,056 
98,648 
51,554 
25,122 

7,357 
2,358 

366 



4,064 
2,659 
3,211 

2,809 

5,518 

2,568 

4,747 

713 

192 

44 



9,797 
4,924 
7,067 

9,553 

24,312 
14,845 
54,868 
11,704 
5,144 

1,230 

58 

121 



1,662 

298 

108 

37 
10 



2,235 



5,975 

2,161 
1,683 

610 
227 

90 



l<j,192 

18,650 
21,756 
10,428 
17,450 
16,481 

33,905 

16,719 

28,812 

6,003 

1,725 

512 
84 
29 



16,355 

22,738 
40,110 
21,325 
30,557 
49,762 

129,153 
102,723 
312,217 
178,283 
115,612 

84,878 
27,842 
25,041 



114,709 



482,702 



(") 



3o,247 



31,756 



59,909 
35,292 
19,503 



20c, 404 
157,378 
116,920 



2,937 
5,135 
4,449 



14,640 
6,317 



17,087 
14,706 



3,813 
3,612 



4,697 
4,085 



(«) 



(•) 



17,446 
13,134 

5,667 



12,302 
7,035 
12,419 



147,698 
178,400 
47,551 
63,437 



567,425 
1,235,205 

580,089 
2,272,857 



11,230 

27,502 

8,394 

10,904 



35,84o 
53,242 
14,050 
20,909 



65,688 
170,362 

82,801 
231,461 



10,691 

13,746 

5,518 

8,277 



17,304 
32,108 
24,312 
87,970 



(*) 
2,609 
1,103 
2,124 



(•) 
3,034 
2,227 

11,234 



46,771 
90,132 
34,106 
53,985 



35,692 
172,352 
130,496 
849,812 



Returns with retirement iriccme credit and two age exemptions — Continued 



Interest received 



Adjusted gross income classes 



Number of 
returns 



Amount 

f Thousand 
dollara) 



Pensions and annuities 
(taxable portion) 



Number of 
returns 



(Thotiatmd 
dottara) 



Rents 



Number of 

returns 



(Thouaand 
dotlara) 



Number of 
returns 



Amount 
f Thou aand 
dollara) 



All other 

income 
and loss 

( Thovawd 
dollara) 



Taxable 
income 



( Thouaattd 
dollara) 



Income tax 

before 

credits 

fThoua^d 
dollara) 



(So) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



i'-^Jj 



(O) 



(■^'-0 



833,157 



228,357 



724,167 



o93,492 



Taxable returns, total. 



700,078 



526,192 



276,509 



2,609,124 



680,945 



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 $200,000... 

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



13,235 
34,449 

49,131 
37,649 
18,451 
25,271 
20,625 

46,214 
20,333 
32,582 

b,128 

1,709 

512 
79 
29 



9,346 
32,506 

66,438 
54,582 
31,289 
42,708 
54,518 

120,296 
68,419 

144,983 
46,655 
17,357 

8,195 

1,810 

976 



8,421 
18,197 

24,263 
25,266 
14,438 
10,732 
11,535 

19,569 
8,028 

12,488 
2,226 

605 

168 
28 



18,519 
40,673 

65,048 
80,744 
51,173 
41,579 
39,724 

81,175 
33,919 
55,040 
12,062 
4,674 

1,455 

273 
134 



14,846 

15,440 

11,681 

7,623 

9,731 

8,422 

16,405 
7,562 

12,086 

1,918 

574 

136 

18 



27,728 

23,112 
20,823 

7,568 
21,983 

8,297 

47,504 
32,134 
61,454 
17,578 
5,948 

2,U8 

127 
105 



1,706 

1,892 

366 

142 

54 

12 



1,651 

2,236 

937 

659 

266 
943 
222 



7,954 
16,657 

44,087 
23,738 
22,541 
40,775 
29,419 

95,977 

75,888 

250,820 

113,452 

67,746 

50,700 
25,242 
21,561 



8,289 
44,946 

98,300 
98, 539 
71,787 
126,553 
108,850 

352,105 
255,654 
718,104 
335,287 
189,006 

120,922 
45,455 
35,127 



1,159 
6,393 

14,299 
14,646 
11,012 
20,249 
17,769 

61,006 
46,606 
171,295 
118,646 
85,705 

64,313 
25,987 
19,838 



nontaxable returns, total. 



106,388 



72,385 



197,975 



32,237 



39,806 



(-) 



(•) 



Under $600 

$600 under $1,000... 
$1,000 under $2,000. 
$2,000 under $3,000. 
$3,000 under $4,0OJ. 
$4,000 under $5,000. 
$5,000 or more 



53,192 
33, rl^a 
19,503 



58,903 
44,972 
29,203 



36,994 
22,959 
12,432 



62,527 
66,267 
49,181 



U,540 
11,129 
6,568 



14,637 
15,806 
9,361. 



(«) 



(«) 



16,707 
15,949 
10,009 



20,605 
36,240 
30,789 



2,943 
5,140 
4,466 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



134,563 

170,380 

46,414 

61,977 



145,723 
277,548 
120,531 
289,350 



86,571 
98,566 
19,669 
23,551 



207,986 
327,406 
81,218 
107,557 



40,516 
59,565 
16,505 
22,322 



56,173 
90,566 
48,081 
119,494 



6,216 
8,474 
1,957 
4,176 



2,171 
2,489 
1,319 
6,913 



59,267 
170,385 

96,200 
605,370 



110,280 

534,293 

352,365 

1,700,020 



15,634 
82,364 
61,043 
534,431 



See text for "Explanation of Classifications and Tenis" 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 saiopUng variability. However, the data are included in the appropriate totals. 
^Includes "Statutory adjustments." 



I 



Section 



CONTENTS 

Major sources of income, 137 

Type of deduction. 139 

Selected deductions and exclusions from gross income, 139 

Text tables 

5.1 Major source of incon« by region. 139 

5.2 Percentage distribution of returns by income classes and type of deduc- 

tion, by region. 139 

Chart 

5A Deduction for State and local income and sales taxes. 140 



Regional and 
State Data 



Basic tables 

57 Selected sources of income, taxable income, and tax by regions and 

States, 141 

58 Adjusted gross income and tax items, by income size and States. 143 

59 Major source of income by States. 156 

60 Itemized deductions by type of deduction and by States. 158 

61 Exemptions by type and number, by States. 159 

62 Tax deduction by type of tax and by States. 161 

63 Selected deductions and exclusions from gross income by States, 162 



For 1966, Statistics of Income presents more de- 
tailed State and regional data than any other previous 
report. Included is new information on major sources 
of income, form of deduction, and statutory adjust- 
ments to gross income. These items are highlighted 
below. 

State classifications in the Statistics of Income series 
are based on the district code given each return in 
the district office or regional service center in which 
it was filed. Most taxpayers filed their returns in the 
district or region in which they resided, and to this 
extent the State data reflect an accurate picture of tax- 
payers within each State, There were three exceptions 
that limit the accuracy of the State classifications 
somewhat: (1) If a return was filed in the wrong 
district, e.g., a Connecticut commuter filing in New 
York City, his place of employment, rather than at 
Hartford, Connecticut, in his State of residence, it 
was not transferred to the correct district office unless 
there was an indication that estimated taxpayments 
or an elected credit were on record at that office, 
(2) Similarly, if a return was inadvertently filed at the 
wrong regional service center, it was generally kept 
at that service center and arbitrarily coded for some 
designated district office in that region rather than the 
taxpayer's district office. (3) If a taxpayer had someone 
outside his district prepare his return, sometimes the 
return bore the preparer's address and was filed in, 
and consequently coded for, the preparer's district 
rather than the taxpayer's. 

Some of the tables in this section also present data 
for Internal Revenue Service administrative regions. 
Each region has a service center which processes 
the returns filed in the districts which make up the 
region. The States comprising each region are indicated 
in the map which represents the field organization of 
the Service in 1966. National totals in the State and 
regional tables will differ slightly from those presented 
elsewhere because of differences in sample weights 



used. These are explained in the Description of the 
Sample (Section 7). 

MAJOR SOURCES OF INCOME 

Average adjusted gross income per return for the 
nation was $6,676 for 1966, The map on page 138 shows 
that the average was below the national level for all 
the States in the Southeast and Southwest Regions. 
Average income was generally highest in the States on 
the Pacific coast and in a band of States stretching 
from Lake Michigan to the Atlantic coast. When each 
region is considered as a whole, the North-Atlantic 
Region had the highest income per return for 1966, 
as is shown in table 5.1. That region also had the 
highest proportion of taxable returns, and the highest 
tax liability per return. 

For the United States as a whole, over 85 percent of 
all returns were filed by taxpayers reporting salaries 
and wages as their major source of income. The Mid- 
Atlantic Region had the highest proportion of returns 
filed by wage earners (88 percent), whereas the per- 
centage of returns filed by farmers and partners was 
well below average. Only in the Midwest Region were 
fewer than 80 percent of the returns filed by wage 
earners. The Midwest Region, on the other hand, had 
the highest proportion of returns filed by taxpayers 
who were primarily farmers, 4.6 percent as compared 
to 1.7 percent for the nation. 

Taxpayers with partnership or investment income 
as their major source of income received the largest 
average payment from these sources in the North- 
Atlantic Region, Average salaries and wages, business 
and professional income, and farm income were highest 
for individuals filing in the Western Region, whereas 
taxpayers with these major sources showed the lowest 
averages in the Southeast Region, Taxpayers in the 
Southeast Region also tended to have the lowest average 



137 



313-472 O - 68 - 10 



138 



Individual Returns/1966 • Regional and State Data 



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Individual Returns/ 1966 • Regional and State Data 



139 



Table 5.1— MAJOR SOURCE OF INCOME, AVERAGE INCOME FROM MAJOR SOURCE, AND AVERAGE TAX. BY INTERNAL REVENUE SERVICE REGION 



Region 



United States , total^ 

Central 

Mid-Atlantic 

Uidwest 

NDrth-Atlaiitic 

Southeast 

Southwest 

■ ystern 

^Returns filed by taxpayers wno had 
^Includes data for "Other" areas. 



All returr;S 



70,152,52'; 



10,149,942 
10,593,343 
10,783,974 
11,358,427 
fi,536,5o6 
7,ai5,S73 



Adjusted 

cross 

income 

per 

return 

(Chllara) 



(2) 



D,o76 



6,923 
6,795 

6,610 
7,208 
5,677 
5,983 

7,U^ 



Returns classified b.v major sourci 



salaries and wages 



Percent 
of all 
returns 



(3) 



8S.2 



87.1 
88.0 
79.7 
87.1 
85.8 
83.8 
8:-.u 



Average 

per 
return 



(1) 



6,273 



6,567 
6,385 
0,350 
6,"171 
5,368 
5,6i3 
c,7t-.i 



Income from business 
or profession 



Percent 
of all 
returns 



(5) 



4.0 
3.8 

4.1 

5.1 



Average 
per 

return 



M 



8,322 



8,991 
8,389 
7,953 
8,886 
7,206 
7,315 

",:07 



Parm income 



Percent 

of all 
returns 



(7) 



1.7 
0.5 
4.6 
0.3 
2.0 
2.4 
0.8 



Average 

per 
return 



(8) 



4,326 



3,oJl 
3,372 
4,592 
4,169 
2,598 
4,927 
7,068 



Partnership income 



Percent 
of all 

retiuTiG 



(9) 



1.0 
1.0 
1.5 
l.O 
1.1 
1.3 
1.3 



Average 
per 

TLturii 



(10) 



13,001 



13,045 
13,389 
11,316 
15,312 

12,418 
12,388 

13,502 



Investment income 



Percent 
of nil 
returns 



(U) 



i.9 
3.5 
5.2 
4.4 
3.2 
3.3 
4.S 



Average 

per 
return 

(OottMfB) 



(12) 



6,314 



6,112 
6,881 
4,567 
8,336 
6,465 
6,363 



Heturii^ with ir.L'oiiii; 
tax after ereditii 



Percent 
of all 
returns 



(13) 



80.8 



83.7 
82.2 

64.1 
V1..4 



Tax 

per 

return 



(14) 



989 



1,006 

1,021 
991 

1,105 
804 
878 

1,023 



interest, dividends, or capital gains as the major source of income. Amounts shown are average income froni the largest of those three sources. 



income and tax. However, they experienced a higher 
rate of increase in average income over 1965 than 
individuals in other regions --a 6,0 percent gain 
as compared to a 5.1 percent gain for all taxpayers. 



TYPE OF DEDUCTION 

Since 1964, three types of nonbusiness deductions 
have been available on Federal income tax returns. 
In addition to itemizing his deductions or taking the 
10 percent standard deduction, the taxpayer can take 
a minimum standard deduction based on the number 
of exemptions he claims. This type of deduction is of 
benefit largely to lower income taxpayers, or those 
with moderate incomes and numerous exemptions. Not 
unexpectedly, the Southeast and Southwest Regions which 
received high propxjrtions of returns filed by individuals 
with adjusted gross income under $10,000, also had 
high percentages of returns filed by taxpayers using 
the minimum standard deduction. On the other hand, 
the Western Region, with the highest proportion of re- 
turns filed by individuals with incomes of $10,000 or 
more, also had the highest proportion of returns filed 
by taxpayers who elected to itemize. 

As reflected in basic table 60, the average itemized 
deduction total per return ranged from a high of $2,580 
for taxpayers in Delaware to a low of $1,436 for indi- 
viduals in North Dakota. In general, the average de- 
duction was lowest for taxpayers in States in the center 



Table 5. 2 — PERCENTAGE DISTRIBUTION OF RETURNS BY INCO^E CLASS AND TYPE 
OF DEDUCTION. FOR INTERNAL REVENUE SERVICE REGIONS 



Region 



United States, total. 

Southeast 

Southwest 

Midwest 

Mid-Atlantic 

Central 

North-Atlantic 

Western 



All 

ret'oms 



a) 



gross income of — 



Less than 

$10 , ceo 



(2 1 



$10,000 
or more 



;3) 



T^r'pe of deQuctioi. 



Minimum 

star.dari 



10 percent 
standard 



If) 



(•i) 



100 
100 
ICO 

100 



39 
36 
38 
39 
36 
46 



and across the south of the nation, with the highest 
average deductions claimed by taxpayers in the Pacific 
States (Hawaii, Alaska, and California), as well as 
in New York and the Middle Atlantic States. 

For individuals in every State, the deduction most 
frequently itemized was that for State or local taxes. 
Details on the type of tax deducted by individuals are 
shown in table 62. Since 1962, the most recent year 
for which a similar table was available, deductions 
for State and local income taxes had risen by $1.8 
billion to a total of $4.1 billion. As is shown in chart 
5A, almost one-third of this increase was attributable 
to ten States where the income tax was either newly 
introduced or raised to higher levels. In the case of 
the sales tax deduction, which had risen from $2.7 
billion in 1962 to $3.2 billion in 1966, about 43 percent 
of the increase came from five States which had intro- 
duced a sales tax, an additional 33 percent from 16 
States where sales tax rates had risen since 1962. The 
remaining 29 States accounted for only 24 percent of 
the increase, due not only to a smaller increase in 
number of taxpayers claiming the sales tax deduction, 
but also to a decline in the average deduction per re- 
turn in those States. 

SELECTED DEDUCTIONS AND EXCLUSIONS FROM 
GROSS INCOME 

In addition to the deductions from adjusted gross in- 
come discussed above, which are largely personal 
in nature, the taxpayer may be entitled to certain de- 
ductions from gross income. These "statutory adjust- 
ments", which usually involve expenses incurred in 
the production of income, are tabulated by State in 
table 63. 

The largest category of "adjustments", the deduc- 
tion for employee business expenses, was claimed 
on 4.3 percent of the returns filed in the United States 
as a whole. The percentage was significantly higher 
in most of the Rocky Mountain States, with employees 
claiming business expenses on 17.3 percent of the re- 
turns from Nevada, 11.8 percent of those from Wyoming, 
and 8.7 percent of those from Idaho. The percentage 
was well below average in all States of the North- 
Atlantic and Mid-Atlantic Regions. It should be noted 
that business expenses deducted by employees include 



140 
Chart 5A 



Individual Returns/ 1966 • Regional and State Data 



Since 1962, deductions for State and local income taxes 
and sales taxes, have increased 

State and local income taxes (increase over 1962 = $1,802 million) 



Increase 100% 



2% where income tax 
was introduced 
(1 state) 



i* 





Sales taxes (Increase over 1962 = $550 million) 




only those for which no reimbursement was received 
from the employer. Therefore, the low number of re- 
turns with such deductions in the North-Atlantic and 
Mid-Atlantic Regions does not necessarily indicate 
that fewer employees there had business expenses, 
but only that fewer had unreimbursed expenses. 



The sick pay exclusion and moving expense deduction 
were each claimed on less than 1 percent of the returns 
for the United States as a whole. Maine had the highest 
percentage of returns with sick pay exclusions (2.1 
percent), Alaska the highest with moving expense de- 
ductions (3.7 percent). 



Individual Returns/1966 • Regional and State Data 



141 



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rH On OJ >J- On CO >? 



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ON0N-J---XON COfM•^f^O'A [>iAi01A(jN ^OfMCOlAOJ -*CM 
COOJOOJrH 00O[--(Me>J iAOjOOnOJ rHPO-Nfcn rH 
rHIAr-i OJp-HCM rHCM rHHrH 



^ CO CM >0 -J- CM 






S33§S 


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ON ON OJOl rH 
sD "A lA -<t r- 


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O nD £> •* lA 


33 


CO J^ O rH O 


r^ CM rH -O rH 


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lACN^IN -.JC^OJJS 
OJrHlAlA Or^^fCM 
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•OCMrHiACM iA-.00»rHO 



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lO <M O to to 



[^■OICM^DrH 000'J30J-«J lA^^--^tO 
■■^^rHNO ONC~t--^(M rHCMOJOtM 



to ^0 CO ^D CO C- On 
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lA O CO CM "A nO CM 



•O OJ Q OJ 











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to ■£) ^O -O E- 
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tntM-*rHOJ CMINCM-vJrH 



rvDo:rHE^ tocntMcjNON 

j-tOOIOJCVl tO'OPtOCO 
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lA *A 00 rH -sf 


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CM ON r^ \o CO 

C^ lA CM P -O 

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tA ON f- ON ■^ 
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3 


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63 


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l-J-NftO vOOCOcMiA CMHC^OH ■OO'A'^-CM 



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142 



Individual Returns/1966 • Regional and State Data 



Ji 



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Individual Returns/1966 • Regional and State Data 



143 



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144 



Individual Returns/1966 • Regional and State Data 



g 



i 
IS -8 



IE 






is 



31^ 



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a o g 



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(y. o* O •< c 
m \o r- c'l ^ 



563 



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O CM 



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r- C-- CM en 
a- ->j \0 a- 



J CM \D f- o 
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CM cS c 



I o c^ to o 

CM CO .~l CM 
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■J O \0 *j 

fn CO vO r 



^ n -3 



CM ^D O O CM 
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b- i-t ^ *o <n 



m C' >f o c 
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?■ t: C' f^ 
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CM (M t^ O 

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lA rn en 
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CO O C 
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->f -si C 



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to en o (n CO 
r-t en o en > 



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y en ot a- 



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oo^to o^tnc-cMCo cMvoaoc 

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a^ O CM lA 

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CM m o CO CO 
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to o a- > -^ 



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SSSS3 

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CO (^ 'O CM 


en en 


in lO tO o^ c* 


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r^ ^en O' 

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f- tO D- 


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m r-< CM en lA 
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\ « W r 



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lA en m to 


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S3SS5 


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CM (M en 




to to a- m m 

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to > r-t en 
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11,821 
11,384 
29,546 
37,428 
16,201 


45,307 
39,892 
37,8Ca 
57,850 
56,382 


22,005 

101,497 

29,383 

22,080 

2,962 


TO 5^ Pc ?^ 


155,641 

213,929 

101,497 

55,709 


^ O vD ^D irt 

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tr. CO m CM IN 


C^ to O rH CM 


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ssgs 


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IA-4-C50O rHC~-C-C 



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to CM r 



t-- rH lA CO tD 



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t in r^ o to 
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t, c w 



in c- en O C 
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CO en C- CO 
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3 0^ nJ e 



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(;iaa ;s.)S.i»s»% &da9i.i; 



888=. 




«■ a> " 



Individual Returns/1966 • Regional and State Data 



145 



8 

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IM 



t, c a 
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i(^^m>n (MCi^^-j- t^r^f^^OTO 

ific^^'C ir>nTO''^'4 -^-Nt^sOrH 

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ca'-n'rrcM'irr 



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AJ vt --t > 



lA C CM TO « 

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O e^ lA ON 
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p- TO o CM tn 
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d <^ '-^ CM 
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r!l ^ ^ ,_, 



lA C- nO lA nO 
>0 TO CNJ t^ ^ 

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>OtA^^\0-^ NONOiAC^t^ 
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■A CM en [> en en 
03 0\ TO C- nD lO 



ssa- 



1°^ 



apf^c^'A mcMNOoo 

HOtoNcM C^TOpCMND 

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267,608 

370,272 

136,046 

58,190 


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825,946 

441,848 

142,375 

62,192 



o t. 

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ldi 



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146 



Individual Returns/1966 • Regional and State Data 



3 = 






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u^ «D t (^ 

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^ t^ IN 



t^ »f\ !?> (M 



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S S«a!^% ;i&«&% %^Aii.1i- ^^^!A &&&& 



I 




Individual Returns/1966 • Regional and State Data 



147 



1 \\ 

lei 



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l°i 



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lA o a ^ > O oj P- r^ t- ON -I r\ 



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r> lA lA iri l> (Nl «0 
to Q 00 Q> -* CJ iri 
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3 CM tO v£) 



fSa ' 



6 -^ »B.-lS\p<Ti Oj-HvOfH'-' C^^6HO<^ ^CR'-I OOCO'O'O 

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■^ >*" -<">»">*' ON* oT ^Qn"'on"'(»C<W cToT ^'ia'co' -I to u-\ ON o 

fi tM tNj CM rM Si r-i fi « ^ ri ^ ^ Jr( ^ 



SC^iHC^O COXAITvtOO *Ocnc--<riC^ lAlTNOJI O 

(^NOoin OU^^C^r^ C^CT>vDO0p r^ >C it\ r\ 

n -f t> •$ t^ irxt^t^t^-^ CNj-^jiA-tri ^r-n-t (n 



[^ tn ri 
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>f\'^P»nir» r-*iA\o<HOJ -*oo■-f'*^P~ m-»t(^ 
olf^f-ciItQ c^eptpcNjNO 'fi^mot^ ^-h 



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rooc^o c~-.H>riy5-} r-<-tCT»O0N <>J <o*o^cn 



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k^OOOiOnO tg\£>^Of^<N 

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8t^ 00 (^ 






tOfS* rKMNOtOON Ono5«S "^ S P S P- 



sift Rssss fcsaSi^ s^s s§99 
Sa'SS" Ps'ffig's ^"'gs'gR '°-'"~ s'^g"^" 



JsS 3S§ggg s§liS p-^' sS§g 
isfaV fisa-ss a's"'"''-' s'a's'a' 



t^t^t^-^tM (^ONNpMO c^gjiowt^ t> •& w f lAtfttO"^ 

3?;sss SS3PS aisRSP s^^ sass 
s'ssss gggVg E^-ga'a'^" s'SS"" 



(MiOtn*Dȣl rH(^CNtNJ\0 (ntoiAifNO t*OH' tOCNieoco 

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a T 



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g gS S3S3:a 88333 sn^ ' SfsSS 

O -4 C^ MC-OiAON tOOo3w-5 rHWO"-! 



asaaa sa^' 



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Individual Returns/1966 • Regional and State Data 



149 






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150 



Individual Returns/1966 • Regional and State Data 



3 i~ 



i£ -8 



J3 *J 



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S 8 



Individual Returns/1966 • Regional and State Data 



151 



e -8 



jL 



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£i 9* J 4) c 

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152 



Individual Returns/1966 • Regional and State Data 






S li 






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96,020 
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Individual Returns/1966 • Regional and State Data 



153 



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c^ oi p- r-l 
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si 



t cn to o c*- 
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r- nB t^ o 



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ON CM On t> O 
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gas: 

cn TO CM r- 

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S p\ s * 



p- c- cn .-H %o 

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SSS"^' 



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lA AJ \5 CM 

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3cn lA c 
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en CM >J- 'O CM 



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^ ^ O C^ 



NO nO CNJ >J 



\0 CM 

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CM S CA 



ON TO ON CM 

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a sssss sg:E;^p 

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3X ^ O Nl 
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CM CM O Nrt 



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lA ON ON iH NO 
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CM NO TO f 
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t< t. ;< 

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83 

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o o -a 
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ai O * » 
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o o o 
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88885 

o o o o c 



is^ai^ :S-^feSS^ 



o o o o c 



a 3 



a o o o o 
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r> ■«■«-«9■-•*■ 



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313-472 O - 68 - 11 



154 



Individual Returns/1966 • Regional and State Data 



if\ )0 ir\ •-( f^ ■^ 

<r> O lA vD C^ '•l 

m C*^ to <7» ON rH 






\0 f** O^ ''^ "^ 



-^ f^ O* <JN -^ 



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^0 IN «^ <A 0> 
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C^ (n [> tn CO 



f^ t» Oi >D 
rH 0^ OJ (7- 
H H n rH 



iSRlf 



■vf «D ir\ -vl 

A vD :^ A 



J;^ 



f^ O^ i-l 
t-t ^ ^0 
<N in (?« 



» O ^ V 



^ O (^ ^o t> 



m > lO CT» rH 

<M r\ (M to O 

CO O t^ T\ (M 



C^ -J rH iri 0> 
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[^ (^ fn (M tn 



t^ r\J -^ CT> T» 



ry ir. CM to 

IT* O to (VJ 
%£) c- vO o 



O (^ Q Q t^ 

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nj ^ -4^ t> (M 

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> (n ^ r^ ?? 



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to [> r 



o o r- O 



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>r cr> <H >j 
nj nj iH iH 



nj CO to to >£i 
ir\ rH in n c^ 

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o o a> E-- 
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>£) O vD C- 



o o^ m o^ CM 



toioo^o cyminc^i 



^3aas 

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c- o CM tn 
to en >f o^ 

>D 0\ CM (Jv 



3 •© CM 
H to 00 



rH CO -^ -J- (^ 
to >1 C- -3 >1 
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CO 9< 1^ to to 
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(^ c^ «£i c- c^ 



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to cvj »n ^ 



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CM C^ H O 

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>r^cM 


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i-t o c- g o> 



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saa? 



CO to -^i t> 
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t> cn c- cn p 
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nj M3 rH CM 

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lA cn m nd CM 
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a CM ON O to 
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m i-H t; iH '- 
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a \D (T' <D -^ 
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in ON C- C^ CM 



i-i CM ON en O 
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CO O nD >o 



nD iH CM O- 

c^ to H -.1 

rH ■JJ -.1 >£l 



Nf cn CM o (^ 
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< ^J O O CO 



CO lA cn O lA 



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ONc5.ofnf^ '^[3'" 



F-l CO ON o 
en CJN nO CJN 

C- -^ H 



to <u 



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•oQ*-N- --«-K -o moo 000 - ■**+J'p+> 

S^dsta «i^«&% S.;^;tsi& A^'&si &&&& 




Individual Returns/1966 • Regional and State Data 



IB 



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tH Tj •^ a c 



« -8 



■2^3 



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&■ TO W lA 



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^ m O r> Al 
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1© ^- «A t>- 
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m CO (^ lA "* 

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t* t "" o 

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00 a Al «A O 
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O (n r 



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