BOSTOl^
PUBLIC
LIBRARY
^Cvsi.
STATISTICS iQcn;
OF INCOME luDl
INDIVIDUAL
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Internal Revenue Servie
Publication 79 (7-6$
pt.'ndent of Ducuraeni-
s 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 79 (8-69)
Price $2.75 (paper cover)
Statistics of Income publications are for sale by
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Business Tax Returns for 1967, Preliminary
Business Tax Returns for 1966 (321 pp., $2.50)
Corporation Income Tax Returns for 1966, Preliminary (33 pp., 35<)
Corporation Income Tax Returns for 1965 (354 pp., $3.25)
Farmers' Cooperative Income Tax Return for 1963 (64 pp., 40^)
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Personal Wealth Estimated from Estate Tax Returns, 1962 (103 pp., 65«!)
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Publications in preparation
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Corporation Income Tax Returns for 1967, Preliminary
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Foreign Income and Taxes for 1962
Individual Income Tax Returns for 1968, Preliminary
STATISTICS 1QC1
OF INCOME luDl
INDIVIDUAL
Internal Revenue Service
Randolph W. Thrower, Commissioner
William H. Smith, Deputy Commiss/oner
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, Ciiief, Program Management Branch
This report was prepared under the direction of Jacl< Blacksin,
Chief, Individual Income Statistics Staff, Income, Finance,
and Wealth Branch, Important contributions were made
by Raymond D. Plowden.
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.
jij/)^.:/ ■ 7/
Letter of Transmittal
Treasury Department,
Office of the Commissioner of Internal Revenue,
Washington, D. C, August 6, 1969.
Dear Mr. Secretary:
I am transmitting the complete report. Statistics of Income- -1967,
Individual Income Tax Returns. This report was prepared in partial
fulfillment of the requirements 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.
Statistics of Income presents quantitative data measuring taxpayer
response to the Federal income tax system. The content of this
report reflects comments and suggestions from the many users of
our data, both inside and outside Government. In line with their
expressed interest, new material is shown on gross rents and depreci-
ation; gross royalties and depletion; moving expense schedule items;
exemptions for child care and dependent parents; returns with health
insurance premiums; returns showing blindness exemptions; invest-
ment credit; and size of overpayment or tax due at time of filing.
Because of the continuing interest in small area data the tables
for standard metropolitan statistical areas have been extended to
cover 125 of the largest SMSA's in the Nation. In addition, data are
presented for the first time for the New York - New Jersey and
Chicago - Northwestern Indiana standard consolidated areas.
Commissioner of Internal Reven/ie.
Hon. David M. Kennedy,
Secretary of the Treasury.
in
Foreword
The data presented for individual income tax returns are estimates
based on a stratified sample of Forms 1040 and 1040A returns, and
represent coverage of all individual tax returns filed by the Nation's
taxpayers for tax year 1967.
To facilitate its use, this report is organized in ten sections. Each
of the first five topical sections includes text, text tables, and charts,
followed by detailed basic tables. A table of contents is provided at
the front of each of these sections to permit easy reference to material
in that section.
Section 6 contains an explanation of the classifications and terms
used in this report. The sources and limitations of data and return
sampling procedures are described in section 7. Reproductions of the
1967 tax forms and instructions (section 9) and an index (section 10)
are provided to further aid readers in using and understanding the data.
Historical data covering comparable income and tax data for tax
years 1958 to 1967 are presented in section 8.
The Internal Revenue Code of 1954, as amended, provides the legal
basis for tax activity detailed in this report. Amendments affecting
data for 1967 include provisions for:
(1) Increased social security taxes on self -employment income;
(2) Deductibility of part of the premiums paid for medical care
insurance without regard to the exclusion of 3 percent of adjusted
gross income applicable to other medical expenses;
(3) Applicability of the exclusion of 1 percent of adjusted gross
income for drug expenses and 3 percent of adjusted gross income
for all medical and dental expenses to persons age 65 or over
formerly exempt from those limitations;
(4) Reinstatement of investment credit and of accelerated depreci-
ation on realty after March 9, 1967.
Where appropriate, these changes in the tax law are explained in
the text of this report.
In addition to statistical data reflecting changes in the law, tables
present new information including:
(1) Gross rents, depreciation, and other rent expenses;
(2) Gross royalties, depletion, and other royalty expenses;
(3) Returns with moving expense schedule items;
(4) Exemptions for children living at home, not living at home,
dependent parents, and blindness;
(5) Returns with health insurance premium deduction;
(6) Returns with investment credit;
(7) Size of overpayment or tax due at time of filing.
These items are discussed in the applicable topical section of this
report.
Contents
GUIDE TO BASIC AND HISTORICAL TABLES, viii
Section 1
RETURNS FILED AND SOURCES OF INCOME, 1
Taxpayer's income exceeds one-half trillion dollars, 1
Married and single taxpayers share income rise, 2
Dividends and other distributions received by individuals
increased by $775 million, 2
Capital gains increased sharply, 3
$17.6 billion of gross rent income reported, 5
Reported gross royalty income equals $1,1 billion, 5
Selected patterns of income, 5
Section ^
DEDUCTIONS AND EXEMPTIONS, 45
Selected deductions and exclusions from gross income, 45
Employee moving expense, 45
Self-employed pension deduction, 46
Personal deductions, standard or itemized, 47
Standard deduction, 47
Itemized deductions, 48
Type of deduction, 1964-1967, 48
Medical deduction for health insurance premiums, 48
Exemptions, 49
Returns with blindness exemptions, 50
Section w
TAX COMPUTATION AND TAX RATES, 67
Introduction, 67
Income subject to tax, 67
Method of tax computation, 67
Income averaging, 68
Tax rate schedules, 69
Tax credits, 72
Method of taxpayment, 72
Overpayment of tax, 73
Tax due at time of filing, 73
Section ■»
TAXPAYERS AGE 65 OR OVER; RETIREMENT
INCOME CREDIT, 93
Older taxpayers benefited from the minimum standard
deduction, 93
Itemized deduction returns of older taxpayers
decreased, 93
Older taxpayers reported large amounts of investment
income, 94
Two out of five age exemption returns were nontax-
able, 95
Taxpayers claimed a retirement income credit of
$192.8 million, 95
Nine out of ten retirees used the general rule for credit
computation, 96
Section 3
STATE AND METROPOLITAN AflEA DATA, 107
States, 107
Standard metropolitan statistical areas, 107
Otner geographic classifications, 111
Metropolitan and non-metropolitan areas, ill
Section O
EXPLANATION OF CLASSIFICATIONS AND TERMS, 169
Classifications, 169
Explanation of terms, 170
Section #
SOURCES OF THE DATA, DESCRIPTION OF THE
SAMPLE, AND LIMITATIONS OF THE DATA, 181
Sources of data, 181
Description of the sample and limitations of the data, 182
Description of the sample, 182
Sample selection, 182
Estimation procedure, 182
Limitations of the data, 183
Sampling variability, 183
Nonsampling errors, 183
Section O
HISTORICAL SUMMARY, 1958-1967, 187
Synopsis of laws, 187
Basic tables, 188
Section V
1967 FORMS AND INSTRUCTIONS, 199
Section lO
INDEX, 255
vn
Guide to Basic and Historical Tables
Section 1
RETURNS FILED AND SOURCES OF INCOME
Cumulated income and taxes (table 1), 7
Marital status (tables 2, 3), 8, 10
Sources of income and loss (tables 4-7), 11-23
Nontaxable returns (table 8), 27
Patterns of income (table 9), 30
Form 1040A returns (table 10), 33
Dividends and other distributions (tables 11, 14), 34, 41
Partnership net profit or loss (table 12), 35
Capital gains and losses (table 13), 39
Rent net income or loss returns (table 15), 42
Royalty net income or loss returns (table 16), 43
Section ^
DEDUCTIONS AND EXEMPTIONS
Standard deduction:
Marital status (tables 17, 18), 51, 53
Sources of income (Tables 18, 19), 53, 54
Itemized deductions:
Marital status (tables 20, 21), 58, 60
Sources of income (tables 21, 22), 60, 61
Exemptions:
By marital status (table 23), 65
By type (tables 23, 24), 65
Section yS
TAX COMPUTATION AND TAX RATES
Normal tax and surtax (table 25), 74
.Alternative tax (table 26), 75
Tax rate classes:
By income class and tax schedule (tables 27-30), 76-83
Income tax at each tax rate (table 31), 85
Tax prepayments:
Overpayment returns (table 32), 89
Tax due returns (table 33), 91
Section *l
TAXPAYERS AGE 65 OR OVER; RETIREMENT
INCOME CREDIT
Taxpayers age 65 or over:
All returns (table 34), 97
Standard deduction (table 35), 101
Itemized deductions (table 36), 102
Retirement income credit (table 37), 103
Section 5
STATE AND METROPOLITAN AREA DATA
States:
Sources of income (table 38), 114
Selected data, by income size (table 39), 116
Type of exemption (table 40), 130
Metropolitan areas:
Sources of income (table 41), 131
Selected data, by income size (table 42), 135
Type of exemption (table 43), 167
Section O
HISTORICAL SUMMARY, 1958-1967
Characteristics (table 44-46), 188-190
Sources of income (tables 47, 49), 191, 192
Itemized deductions, by type (table 48), 191
States (table 50), 194
Metropolitan areas (table 51), 196
VIII
Section
1
CONTENTS
Taxpayer's income exceeds one-half trillion dollars, 1
Married and single taxpayers share income rise, 2
Dividends and other distributions received by individuals increased by $775
million, 2
Capital gains increased sharply, 3
$17.6 billion of gross rent income reported, 5
Reported gross royalty income equals $1.1 billion, 5
Selected patterns of income, 5
Text tables
1.1 Number of returns, income and taxes: 1966 and 1967, 2
1.2 Number of returns by marital status and adjusted gross income classes,
1966 and 1967, 2
1.3 Returns with dividends and other distributions: Number of returns and
amount by adjusted gross income classes, 3
1.4 Returns with net gain or loss from sales of capital assets, 1966 and
1967, 4
1.5 Returns with gross rental income: Gross rents received, depreciation, and
net income or loss, by adjusted gross income classes, 5
1.6 Returns with gross royalty income: Gross royalties received, depletion,
and net income or loss, by adjusted gross income classes, 6
1.7 Selected patterns of income: Number of returns and amount of income by
type of income, 6
Chans
1A Components of income and relative change, 2
IB Growth in number of returns by size of adjusted gross income, 1958-
1967, 3
Basic tables
1 Number of returns, adjusted gross income, taxable income, and income tax
after credits, by adjusted gross income classes cumulated, 7
2 All returns: adjusted gross income, total deductions, exemptions, taxable
income, and income tax after credits, by adjusted gross income classes
and by marital status of taxpayer, 8
3 All returns: Sources of income and loss, by marital status of
taxpayer, 10
4 All returns: Sources of income and loss, exemptions, taxable income, and
tax items, by adjusted gross income classes, 11
Returns Filed and
Sources of Income
5 Joint returns of husbands and wives and returns of surviving spouse:
Sources of income and loss, exemptions, taxable income, and tax items,
by adjusted gross income classes, 15
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, 19
7 All returns: Sources of income and loss, exemptions, taxable income, and
tax items, by adjusted gross income classes, 23
8 Nontaxable returns: Sources of income and loss, exemptions, taxable in-
come, and tax items, by adjusted gross income classes, 27
9 Selected patterns of income: Number of returns and amount of income for
returns with salaries and wages, business net income or loss, sales of
property net gain or loss, and investment and other income by adjusted
gross income classes, 30
10 Form 1040A returns: Income, exemptions, taxable income, and tax items,
by adjusted gross income classes, 33
11 Returns with dividends and other distributions received: Type of dividend.
dividend exclusion, and dividends in adjusted gross income, by adjusted
gross income classes, 34
12 Returns with partnership net profit or loss: Sources of income and loss,
exemptions, taxable income, and tax items, by adjusted gross income
classes, 35
13 Capital gains and losses and capital loss carryover, short-and long-term,
by adjusted gross income classes, 39
14 Returns with dividends and other distributions, by adjusted gross income
classes, 41
15 Returns with rent net income or loss: Gross rents received, depreciation,
other expenses, and net income or loss, by adjusted gross income
classes, 42
16 Returns with royalty net income or loss: Gross royalties received, deple-
tion, other expenses, and net income or loss, by adjusted gross income
classes, 43
TAXPAYERS' INCOME EXCEEDS ONE-HALF
TRILLION DOLLARS
Taxpayers' adjusted gross income reported on their
1967 individual returns totalled $504.8 billion, increas-
ing by $36.4 billion or 7.8 percent of the 1966 total and
reaching the half trillion level for the first time. The
income advance was paced by salary and wage income
which increased by $30.6 billion or 8.0 percent over
1966. Ranking next in absolute magnitude was the $3.7
billion increase in income from sales of capital assets,
registering a relative gain of 37.6 percent. Chart lA
shows the composition of adjusted gross income by
source and also shows selected percent increases over
1966 for several sources. Table 1.1 provides a more
detailed view of income changes and levels and also
presents comparative data for 1966 and 1967 on returns
filed and tax liability.
Taxpayers filed 71.7 million returns for 1967 an in-
crease of 1.5 million or 2.1 percent more than the rec-
ord number filed for 1966. The number of taxable re-
turns increased by 2.0 million as nontaxable returns
declined by nearly half a million. The increase in the
population subject to the individual income tax only partly
accounted for the increase in adjusted gross income as
average income also rose.
Income tax liability, labelled "Income tax after credits"
in table 1.1, increasing by 12.2 percent, outpaced the
relative increases in returns filed and adjusted gross
income. The $62,9 billion level of tax liability was $6,8
billion higher than for 1966. In aggregate, for every five
dollar increase in income, tax liability increased by nearly
one dollar.
The impressive increase in tax liability also reflected
the rising income levels of taxpayers. While, as noted
above, the total number of tax returns filed increased
by 1,5 million, returns with income of $10,000 or more
increased by 2.0 million. This upward shift in the dis- •
tribution of income continued a long trend illustrated in
chart IB which shows, for instance, that the number of
returns in the $10,000 under $15,000 class quadrupled
between 1958 and 1967. For tax year 1958, one return in
fifteen indicated an income of $10,000 or more, while for
1967 more than one return in five reached this level.
Individual Returns/1967 • Returns Filed and Sources of Income
Table 1 . 1 —NUMBER OF RETURNS, INCOME, AND TAXES: 1966 AND 1967
In 1967
adjusted gross
income was
distibuted
as fallows-
Chart 1A
Components of
income and
relative change \
INCOME FROM OTHER
SOURCES 18.5%
Business and farm
profit 6.1%
Dividends 2.8%
Partnership profit 2.3%
MARRIED AND SINGLE TAXPAYERS
SHARE INCOME RISE
Taxpayers are required to report their marital status
each year primarily for the purpose of determining which
of three sets of rates will be used in the computation of
tax liability. For this purpose, taxpayers fall into one of
five marital status categories as indicated in table 1.2,
An examination of the table will show that for the two
major categories of returns by marital status, joint re-
turns of married persons and returns of single persons,
the increases in returns filed for 1967 over 1966 were
roughly equal. Furthermore, there was an upward shift
in the income distribution of both joint returns and re-
turns of single taxpayers.
This upward shift in income distribution for all returns
was partly reflected in a decrease in the number of re-
turns with income under $5,000. In recent years prior to
1967 the number of returns of single persons with income
under $5,000 had increased annually. In 1967, however,
the number of these returns remained virtually unchanged
while joint returns continued to decline.
Number of returns, total-
Taxable
Nontaxable .
Adjusted gross income (less deficit)- ■■
Sources of income:
Salaries and wages (gross )
Business and profession net profit
less net loss
Farm net profit less net loss
Partnership net profit less net loss-
Sales of capital assets net gain less
net loss
Dividends (in adjusted gross income)^
Interest received^
Rent net income less net loss
Royalty net income less net loss
All other sources (net)^
Statutory adjustments*- • •
Taxable income
Income tajc after credits-
Self -employment tax
(1)
70,160,425
56,709,076
13,451,349
(2)
71,651,909
58,672,938
12,978,971
Increase or decrease
(-), 1967 over 1966
Number or
amount
(3)
1,963,862
-472,378
26,188
4,070
10,726
9,941
13,998
13,225
2,608
712
9,597
3,681
286,297
50,087
1,499
27,391
3,353
11,534
13,682
14,202
14,899
2,538
677
9,228
4,342
315,108
62,920
1,553
1,204
-717
3,741
204
1,675
-69
-36
-368
661
28,811
6,833
54
(4)
3.5
-3.5
4.6
-17-6
7.5
37.6
1-5
12-7
-2.7
-5.0
-3.8
17.9
10. 1
12.2
3.6
^Includes dividends after exclusion from Form 1040A.
^Includes interest received from Form 1040A.
^Includes income from pensions and annuities, small business corporations, estates
and trusts, ordinary gain from depreciable property, other property, and other sources
from Forms 1040 and 104QA.
^Includes sick pay exclusion, moving expense deduction, employee business expense
deduction, and self-employment pension deduction-
NOTE: Detail may not add to total because of rounding-
Table 1.2— NUMBER OF RETURNS BY MARITAL STATUS AND ADJUSTED GROSS
INCOME CLASSES, 1966 AND 1967
[Taxable and nontaxable returns]
Adjusted gross income class and marital
status
All adjusted gross Income classes.
Joint returns of husbands and wives
Returns of single persons
Separate returns of husbands and wives .
Returns of heads of household
Returns of surviving spouse
Under $5,000, total'.
Joint returns of husbands and wives • • ■ -
Returns of single persons
Separate returns of husbands and wives -
Returns of heads of household
Returns of surviving spouse
$5,000 under $10,000, total-
Joint returns of husbands and wives ■ . . .
Returns of single persons
Separate returns of husbands and wives-
Returns of heads of household
Returns of surviving spouse
$10,000 under $15,000, total
Joint returns of husbands and wives -
Returns of single persons -
Separate returns of husbands and wives.
Returns of heads of household
Returns of surviving spouse
$15,000 or more, total
Joint returns of husbands and wives- ■--
Returns of single persons
Separate returns of husbands and wives -
Returns of heads of household
Returns of surviving spouse
(1)
70,160,425
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
9,262,594
8.592,584
48o,408
58,315
113,744
11,542
4,145,164
3,832,881
228,378
28,707
49,049
6,148
(2)
71,651,909
40,729,022
25,896,576
2,714,170
2,098,612
213,533
32,384,054
8,858,941
20,368,240
2,027,647
998,066
131,161
23,834,696
17,587,817
4,676,186
596,901
908,307
65,486
10,385,432
9,599,919
581,818
58,253
134,589
10,854
5,047,727
4,682,345
270,332
31,369
57,650
6,032
Change, 1966
to 1967
(3)
796,906
714,952
-168,823
157,545
-9,089
-571,053
-431,025
12,277
-158,930
16,996
-10,370
37,136
-628,868
565,311
-12,493
111,103
2,085
1,122,838
1,007,335
95,410
-62
20,845
-688
902,563
849,464
41,954
2,662
8,601
-116
'includes returns with adjusted gross deficit -
NOTE: Detail may not add to total because of rounding.
DIVIDENDS AND OTHER DISTRIBUTIONS RECEIVED
BY INDIVIDUALS INCREASED BY $775 MILLION
For 1967, taxpayers reported domestic and foreign
dividends, capital gains dividends, and nontaxable dis-
tributions totalling $16.9 billion, an increase of 4.8 per-
Individual Returns/1967 • Returns Filed and Sources of Income
Table 1.3— RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS: NUMBER OF RETURNS AND AMOUNT,
[Taxable and nontaxable returns]
BY ADJUSTED INCOME CLASSES
Adjusted gross income classes
Total dividends and
other distributions
Number of
returns
Amount
( Thouaattd
Capital gains
distributions received
Number of
returns
f Thau sand
doUari)
Nontaxable
distributions received
Number of
returns
Amount
(Thouatod
dollsrs)
Domestic and foreign dividends received
Number of
returns
Amount
( Thouatrtd
Dividend exclusion
Number of
returns
Amount
( Thoiiatnd
Dividends in adjusted
gross income
Number of
returns
Amount
(Vwuamd
(1)
(2)
(3)
("i)
(5)
(6)
(7)
(6)
(9)
(10)
(U)
Total.
11,650,147
16,942,979
1,"162,40S
1,148,817
186,076
11,589,535
15,294,557
10,987,705
1,092,357
6,657,088
14,202,149
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more
2,707,439
3,297,414
2,667,016
2,978,278
1,537,819
2,124,709
1,831,549
11,448,902
585,516
771,272
694,660
835,319
245,483
286,210
248,079
682,636
190,612
294,000
257,490
406,715
19,873
21,306
21,549
123,348
2,696,788
3,277,877
2,646,113
2,968,757
1,272,469
1,317,205
1,561,918
10,642,965
2,479,170
3,079,258
2,524,302
2,904,975
218,596
259,816
238,874
375,071
1,705,167
1,675,969
1,260,550
2,015,402
1,053,885
1,557,407
1,323,001
10,267,856
NOTE: Detail may not add to total because of rounding.
cent over 1966. Dividends out of earnings and profits
of domestic and foreign corporations increased by 1.6
percent and accounted for $15.3 billion of the total. The
portion of domestic and foreign dividends carried into
adjusted gross income after subtraction of the dividend
exclusion remained unchanged from 1966 at 93 percent.
Capital gains dividends increased 50.1 percent to $1.5
billion for 1967. These reported gains represent dis-
tributed or undistributed long-term capital gains allo-
cated to individuals by regulated investment companies
and long-term capital gain distributions by real estate
investment trusts.
Also, as shown in table 1.3, nontaxable distributions,
which represent a return of the taxpayer's capital in a
corporation, amounted to $186 million for 1967, an in-
crease of 31.7 percent. The increase in the amount of
nontaxable distributions represents a recovery of slightly
more than one-half the decline measured for 1966.
CAPITAL GAINS INCREASED SHARPLY
Income from sales of property which receive capital
gain treatment is one of the most volatile components of
adjusted gross income, as measured by year-to-year
Individual Returns/1967 • Returns Filed and Sources of Income
Table 1.4— RETURNS WITH NET GAIN OR LOSS FROM SALES OF CAPITAL
ASSETS, 1966 AND 1967
NUMBER OF RETURNS
Net gain or net loss in adjusted gross
income
Returns with net gain:
Net gain in adjusted gross income...
Net short-term gain
Net short-term loss
Net long-term gain
Net long-term loss
Net long-term gain in excess of any
net short-term loss
Returns with net loss:
Net loss in adjusted gross income....
Net loss before statutory limitation.
Net short-term gain
Net short-term loss
Net long-term gain
Net long-term loss
Net gain or net loss in adjusted gross
income
Returns with net gain:
Net gain in adjusted gross income...
Net short-term gain
Net short-terra loss
Net long-term gain
Net long-term loss
Net long-term gain in excess of any
net short-term loss
Returns with net loss:
Net loss in adjusted gross income....
Net loss before statutory limitation.
Net short-term gain
Net short-term loss
Net long-term gain
Net long-term loss
CD
7,586,808
6,002,379
545,826
274,456
5,784,453
62,320
5,784,453
1,584,429
1,584,429
109,481
527,206
124,233
1,229,435
(2)
8,398,251
6,956,005
1,049,187
244,966
6,633,682
103,116
6,633,682
1,442,246
1,442,246
104,064
423,413
92,lo4
1,132,560
Chaj-jge 1966 to 1967
Number or
amount
(3)
953,626
503,361
-29,490
849,229
40,796
849,229
-142,183
-142,183
-5,417
-103,793
-32,069
-96,875
(Thousand dollars}^
9,941,282
10,960,261
626,994
566,023
21,341,8a
56,075
20,775,829
1,018,979
4,591,750
84,162
1,988,798
189,359
2,876,479
13,681,885
14,593,683
1,747,455
349,466
26,231,113
96,186
25,881,660
911,798
4,542,567
108,883
1,996,812
165,352
2,819,985
3,740,603
3,633,422
1,120,461
216,557
4,889,252
40,111
5,105,831
-107,181
-49,183
24,721
8,014
-24,007
-56,494
(4)
15.9
92.2
-10.7
14.7
65.5
14.7
-9.0
-9.0
-5.0
-19.7
-25.3
-7.9
33.2
178.7
-38.3
22.9
71.5
24.6
-10.5
-1.1
29.4
0.4
-12.7
-2.0
^Amounts are after any capital loss carryover.
changes. Such income totalled $13.7 billion in 1967, up
37.6 percent from the 1966 level, as against a 7.8 percent
increase in adjusted gross income. Frequency of report-
ing of such income is also volatile as shown for example
by the 10,7 percent increase in returns, indicating that,
for many taxpayers, transactions yielding income or loss
receiving capital gain treatment are sporadic and not
regular occurrences.
Computation of Capital Gains and Losses
Table 1.4 shows the number of returns and amounts of
capital gain by themajor components involved in the com-
putation of capital gain or loss included in adjusted gross
income.
Short-term gains and losses result from transactions
involving property held less than 6 months. Otherwise,
long-term gains or losses result. A net figure is computed
for each class of transaction. If one class of transaction
yields a gain and the other a loss, then the results are
netted against one another.
Short-term gains in excess of any long-term loss are
counted fully in adjusted gross income. One-half of the
net long-term gain in excess of any short-term loss is
counted in adjusted gross income, the excluded half is
nontaxable.
On returns with a net loss from all transactions, the
loss is deductible in computing adjusted gross income
subject to a statutory ceiling which limits the loss per
return to a maximum of $1,000. Any excess is not de-
ductible currently in the computation of adjusted gross
income.
Some kinds of business property, which are not con-
sidered capital assets under the Internal Revenue Code,
can receive capital gain treatment, under certain condi-
tions. Losses from such property may be treated as or-
dinary losses fully deductible in the computation of ad-
justed gross income. All or part of the gain from trans-
actions in business property may receive capital gain
treatment depending on the type of property, the length of
time held, andif depreciable the type of depreciation used.
Losses- which were not deductible in prior years be-
cause of the statutory limit may be carried over. Losses
originating after 1963 are treated currently as either
short-term or long-term depending on the character of
the transaction in which they originated. Losses incurred
prior to 1964 are carried over as short-term losses in
the current year.
Components of Gain or Loss
Since the treatment of income on returns with an over-
all net gain differs from the treatment of income on re-
turns with an overall net loss, text table 1,4 and basic
table 13 at the end of this section include separate totals
for each class of returns. The text table shows that the
$13.7 billion of net capital gain income carried into ad-
justed gross income was, in aggregate, the result of $14.6
billion from returns with an overall net gain minus $912
million from returns with an overall net loss. The largest
component listed under net gain was the $25.9 billion of
net long-term gain in excess of any net short-term loss,
but only half of this, or about $12.9 billion, was carried
into adjusted gross income. The remaining $1,7 billion
arose from short-term gain which was only slightly re-
duced by long-term losses. One may compute capital
gain in adjusted gross income from the components in
the text table for 1966 and 1967 but because of the round-
ing of data during statistical processing the totals thus
derived will not agree exactly with the totals actually
tabulated.
Net long-term capital gain in excess of net short-term
loss increased by $5,1 billion or 24,6 percent over the
corresponding 1966 level. However, the increase in short-
term gain was more volatile, since the 178,7 percent in-
crease produced a near tripling in its level.
On returns with an overall net loss, returns with
long-term transactions contributed somewhat more than
returns with short-term transactions to the overall $4,5
billion loss before statutory limitation. Since only $912
million was carried into adjusted gross income, $3,6
billion of loss was eligible to be carried over to future
years. The loss in adjusted gross income declined by
10.5 percent from 1966 while the total loss declined by
1.1 percent and, in absolute terms, by a lesser dollar
amount than the loss in adjusted gross income. This in-
dicated that relatively more taxpayers were subject to the
statutory limit in 1967 than in 1966. A further indication
is that the average total loss per return increased ($2,898
to $3,150), while the average loss per return carried into
adjusted gross income decreased ($643 to $632).
The $3.6 billion eligible to be carried over to future
years was smaller than the $5.2 billion carried into the
1967 computation as shown in table 13, Of this latter
Individual Returns/1967 • Returns Filed and Sources of Income
Table 1.5— RETURNS WITH GROSS RENTAL INCOME:
GROSS RENTS RECEIVED, DEPRECIATION,
INCOME CLASSES^
OTHER EXPENSES, AND NET INCOME OR LOSS, BY ADJUSTED GROSS
Adjusted gross income classes
Gross rents received
Number of
returns
Antount
(Thousand
Depreciation
Number of
returns
Amount
(Thousand
dollars)
Other expenses
Number of
returns
Amount
( Thou sand
Rents net income or loss^
Number of
returns
Amount
(Thousand
Grand total.
Taxable returns, total.
Under $1,000.
$1,000 under
$2,000 under
$3,000 under
$4,000 under
$5,000 under
$6,000 under
$7,000 under
$8,000 under
$9,000 under
$2,000. .
$3,000..
$4,000..
$5,000. .
$6,000. .
$7,000. .
$8,000..
$9,000..
$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 iDOre ,
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)
5,152,450
5,650,411
10,378,416
6,269,975
5,108,782
14,442,401
3,796,414
4,645,704
8,344,693
5,092,259
(«)
116,692
137,207
269,778
313,231
357,573
414,514
443,954
429,779
397,901
1,207,811
420,074
443,328
81,076
16,749
4,252
754
336
(•)
155,371
357,897
774,736
594,782
728,642
868,855
803, 54B
860,910
780,770
2,789,711
1,386,818
2,829,724
921,822
385,116
138,331
39,094
20,431
(«)
86,193
137,427
203,092
241,171
298,156
356,416
388,968
366,985
350,451
1,061,653
363,213
378,765
68,855
13,777
3,406
622
279
40,548
86,780
112,207
144,939
184,941
243,568
234,711
244,233
218,330
788,412
376,967
729,760
243,770
83,718
40,645
13,306
8,324
98,793
161,758
238,743
273,847
321,412
379,196
412,926
389,824
368,261
1,121,665
386,927
393,936
71,547
14,493
3,605
651
239
73,620
168,417
537,189
329,160
413,793
525,141
491,042
537,594
462,743
1,675,864
763,303
1,517,132
475,903
233,340
89,433
24,707
12,309
(•)
116,492
187,008
268,387
313,231
356,382
412,331
442,563
426,371
396,909
1,203,877
419,331
442,583
80,971
16,724
4,241
750
335
1,178,124
831,429
808,502
1,0(K,705
2,033,7.;4
1,177,717
97,572
90,327
112,417
410,079
233,409
110,284
49,778
74,258
757,201
151,602
187,652
740,963
481,425
286,247
171,903
376,544
82,594
65,496
75,792
274,280
157,846
79,273
40,618
55,525
260,474
40,799
48,129
153,204
105,372
58,195
43, 540
98,789
84,993
81,162
95,916
347,641
197,525
92,476
42,215
62,777
680,407
112,318
118,020
389,950
246,358
155,136
94,117
237,418
97,566
90,327
112,417
409,879
233,210
110,234
49,778
74,256
1,994,547
2,106,382
1,215,217
970,761
4,665,623
4,274,584
2,850,053
5,805,679
1,445,373
1,807,261
1,067,594
832,217
1,094,942
1,180,634
808,240
1,521,100
1,717,351
1,924,596
1,128,044
379,920
2,908,194
2,532,554
1,709,328
3,173,340
1,992,352
2,097,217
1,211,233
969,123
(3)
2,612,600
2,301,290
41,204
102,700
125,341
120,683
124,908
100,147
77,792
79,082
99,698
325,440
246,048
582,339
202,142
63,048
3,252
530
'202
311,309
-133,678
-1,514
21,502
197,809
129,695
72,915
34,246
40,334
662,491
511,395
332,490
1,106,224
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Lijnitations of the Data."
{•) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Includes retiirns with gross rents received, depreciation, and other expenses, but neither net income nor net loss from rents.
2Rents net income less rents net loss.
NOTE: Detail may not add to total because of rounding.
amount, $2.2 billion was fully absorbed on returns with an
overall net gain. Of the remaining $3.0 billion reported
on returns with an overall net loss, it is not possible to
trace from aggregate statistics how much was absorbed
in the adjusted gross income computation and how much
was eligible to be carried over to a second year.
$17. 6 BILLION OF GROSS RENT INCOME REPORTED
Table 1.5 shows rental income and expense data from
Form 1040, schedule B, for those taxpayers who reported
gross rents for 1967.
To arrive at rent net income or loss, the $17.6 billion
of gross rents in this table was reduced by depreciation
in the case of buildings, and other rental expenses such
as agent commissions, interest, taxes, insurance, ad-
vertising, and minor repairs. Taxpayers with gross
rents reported depreciation of $4.6 billion and other
rental expenses totalling $10.4 billion leaving net income
equal to $2.6 billion.
The figure for net rental income less net rental loss in
tablel.l amounted to only $2.5 billion because that figure
reflects returns of some taxpayers who had no rental
receipts but who nevertheless deducted rental expenses.
This $2.5 billion of rent net income less loss was the total
amount carried into adjusted gross income. Table 15 at
the end of this section presents data for returns with rent
net income or loss whether or not gross rental receipts
were reported.
REPORTED GROSS ROYALTY INCOME
EQUALS $1.1 BILLION
Royalty income and expense data from schedule B for
returns with gross royalty income is presented in table
1.6. For 1967, taxpayers reported gross royalty income
totalling $1.1 billion. Gross royalty income consisted of
royalties from oil, gas or mineral properties and roy-
alties from copyrights and patents.
To determine royalty net income or loss in this table,
gross royalty income was reduced by depletion and other
royalty expenses such as office rent, clerical help, in-
terest, taxes and similar items. Taxpayers with gross
royalties reported depletion of $258 million and other
royalty expenses amounting to $194 million, leaving roy-
alty net income of $686 million. The figure in table 1.1
for royalty net income or loss amounted to only $677
million because some taxpayers who had no royalty re-
ceipts deducted royalty expenses. The $677 million figure
was the net total figure carried into adjusted gross in-
come. Table 16, at the end of this section, reflects data
for returns with royalty income or loss, whether or not
gross royalty receipts were reported.
SELECTED PATTERNS OF INCOME
The extensive statistics on patterns of income included
in basic table 9 at the end of this section are summarized
in a very condensed form in text table 1,7,
Individual Returns/1967 • Returns Filed and Sources of Income
Table 1.6— RETURNS WITH GROSS ROYALTY INCOME; GROSS ROYALTIES RECEIVED, DEPLETION,
BY ADJUSTED GROSS INCOME CLASSES'
OTHER EXPENSES, AND NET INCOME OR LOSS,
Adjusted gross income classes
Gross royalties
received
Number of
returns
Amount
(Thousand
dollars)
Depletion
Number of
returns
Amount
(Thousand
dollars)
Other expenses
Nijraber of
returns
Amount
( Thousand
dottars)
Royalties net income
or loss^
Number of
returns
Amount
( Thousand
dollarsj
Grand total-
Taxable returns, total-
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $3,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $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
(1)
,ijij,945
(-)
8,544
11,536
23,613
28,264
27,311
35,718
30,569
13,430
27,703
84,876
43,713
80,433
19,930
6,302
2,103
425
134
168,960
143,047
85,723
159,239
(2)
(3)
C4)
C5)
C6)
1,137,810
277,028
193,347
999,517
223,914
226
933
126,333
(«)
9,407
8,594
27,733
36,197
27,509
22,618
33,736
24,970
34,534
87,367
37,250
246,292
153,628
92,429
64,475
21,499
19,577
8,344
10,339
24,241
21,904
24,330
26,182
21,316
13,000
18,358
61,396
34,494
53,812
15,328
5,015
1,701
339
140
2,501
2,247
5,837
9,170
7,503
5,207
5,027
5,913
8,574
19,855
19,525
52,980
36,459
22,526
15,422
5,193
4,970
(•)
5,956
4,377
14,700
15,397
12,523
14,551
14,511
3,617
11,205
38,846
23,561
42,492
12,490
4,204
1,413
310
129
(•)
569
73
5,098
2,312
1,382
2,711
1,342
1,351
2,325
10,041
10,877
25,904
22,831
13,407
12,829
3,927
3,276
138,294
77,138
29,492
50,046
26,394
3,o7o
5,042
15,070
12,169
7,073
1,359
65,371
9,569
5,175
7,153
20,684
14, 910
7,358
3,585
3,754
7,197
991
1,136
3,651
2,978
1,951
415
11,173
6,351
13,325
12,323
4,970
1,995
6,564
254
824
1,906
180
51
61,102
156,055
163,391
39,932
723,332
133,264
110,411
62,064
111,691
38,073
37,751
20,253
162,316
85,603
57,041
39,114
35,270
15,542
10,332
10,070
157,403
(7)
100,921
10,691
5,574
10,533
25,868
22,625
11,331
4,183
10,116
168,955
147,847
85,330
158,778
(8)
644,249
(•)
(•)
8,544
6,337
11,536
5,274
23,613
15,798
23,264
24,716
27,112
18,624
35,718
14,702
30,569
27,368
18,480
17,707
27,703
23,535
34,479
57,472
48,645
55,841
80,225
167,420
19,910
94,334
5,293
51,476
2,099
36,215
424
12,374
183
11,331
16,511
2,595
3,741
10,595
7,285
5,572
1,393
-6,404
102,444
114,310
59,550
408,633
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 shovm separately because of high sampling variability. However, the data are included in the appropriate totals.
'includes returns with gross royalties but neither net income nor net loss from royalties -
^Royalties net income less royalties net loss -
NOTE: Detail may not add to total because of rounding-
In classifyingareturnbypatternof income, each source
of income reported was categorized as belonging to one of
four types of income. The four types of income used in
classifying the returns were salaries and wages, business
income, sales of property income, and investment and
other income. There are 15 different combinations of
these types of income possible, Basic table 9 presents
data for returns with each of these fifteen patterns of
income.
Somewhat more than half of all returns for 1967 showed
only one type of income, and in the vast majority of cases
it was salaries and wages. Returns with two types usually
exhibited combinations that included salaries and wages
or investment and "other" income as table 1.7 shows.
In most cases, the two types were present together. Thus
table 9 shows that this combination was present on 18.7
million of the 25.4 million returns with two types of
income.
The distribution of total income by number of types in
table 1.7 contrasts with the distribution of returns. More
of the income is accounted for by returns with two types
of income than by returns with one type. Salaries and
wages on returns with two types of income exceeded the
total reported on returns with only one type. Average
income per return increased as the number of types of
income increased, with salaries accounting for a declin-
Table 1.7— SELECTED PATTERNS OF INCOME: NUMBER
AMOUNT OF INCOME BY TYPE OF INCOME
OF RETURNS AND
Total, all
returns
Returns with —
TVpe of Lncome
One type
IVo types
Three types
Four types
NUMBER OF RETURNS
Totals, all types..
Salaries and wages
(1)
(2)
(3)
(4)
(5)
71,651,909
c<l,075,189
10,328,939
8,516,147
34,308,647
36,934,393
33,522,554
1,169,561
14,676
2,227,602
25,401,026
22,437,276
3,592,073
1,713,344
23,059,359
7,578,799
5,472,343
3,929,617
5,250,439
7,383,998
1,637,588
1,637,688
Business net income or
loss^
1,637,688
Sales of property net
1,537,688
Investment and other
1,537,686
AJCUNTS
Totals, all types..
Salaries and wages
(Thousand dollars)
509,136,434
411,546,225
43,745,484
13,644,959
40,116,515
171,967,409
160,393,216
4,450,194
19,682
7,104,317
204,529,274
172,478,643
13,683,836
2,225,171
16,141,524
99,167,040
62,193,841
13,220,993
6,783,162
11,969,044
33,472,711
16,563,676
Business net income or
loss^
7,390,461
Sales of property net
4,616,944
Investment and other
4,901,630
^Includes business or profession, farm, partnership and Small Business Corporation
net profit or net loss.
^Includes gain or loss from sales of capital assets, gain from sales of depreciable
property, and gain or loss from sales of properly other than capital assets.
■^Includes dividends in adjusted gross income, interest received, rent, royalty,
estate and trust, net income or net loss, pension and annuities, and other sources net
income or loss .
ing percentage of total income. However, average sala-
ries and wages per return increased as the number of
types of income increased.
Individual Returns/1967 • Returns Filed and Sources of Income
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359-768 O - 69 •
10
Individual Returns/1967 • Returns Filed and Sources of Income
Table 3 .—ALL RETURNS:
SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER
[Taxable and nontaxable returns J
Sources of income or loss
All returns
(Thoua.
dot I a.
Joint returns of
husbands and wives
( Thousand
dollars)
Separate returns of
husbands and wives
(Thousand
dollars)
Returns of heads of
household
(Thousand
dollars)
Returns of
Surviving spouse
Amount
(Thous^d
Returns of single per-
sons not head of house-
hold or surviving spouse
Amount
(Thous^d
dollars)
(1)
(2)
{-)
(5)
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted gross income (less 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 depreci-
able 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
Small business corporations:
Net profit
Net loss
Other sources (net)....
Statutory adjustments .
71,651,909
64,075,189
i, 99.4, 065
994,237
1,836,730
1 , 124 , 545
1,473,959
459,748
6,956,005
1,442,246
55,077
211,370
6,657,088
29,582,287
4,001,281
2,361,939
542,741
24,229
514,736
35,512
244,535
102,741
18,746,216
4,421,019
504,309;
411,646,
29,554
2,163,
5,564
2,211
13,032,
1,497,
14,593
911
65,356
375,018
14,202,149
14,899,452
4,386,528
1,848,239
744,407
67,787
1.071,911
40,212
1,911,446
444,313
1,721,061
4,341,932
40,729,
36,479,
4,174
812
1,544
976,
1,182,
373,
5,031,
1,069,
48,130
187,154
4,159,083
19,584,422
2,847,753
1,373,106
409,845
19,520
287,908
24,292
208,342
95,649
13,928,639
3,667,483
395,117,003
322,083,790
26,851,524
1,820,293
5,003,861
1,983,953
11,779,850
1,324,497
11,683,375
661,522
58,644
308,944
9,000,206
9,812,642
3,096,534
1,483,938
545,928
62,715
539,942
24,091
1,686,935
407,663
1,134,461
3,708,864
2,714,170
2,491,413
124,232
20,635
51,396
16,114
23,390
5,191
90,461
64, 929
(♦)
(•)
(•)
108,779
504,785
65,032
33,624
9,106
(•)
5,439
(•)
2,518
1,758
305,999
89,587
10,689,017
9,288,091
444,672
42,477
79,124
23,377
154,926
13,673
139,014
53,352
(•)
(•)
(•)
304,267
207,939
96,805
21,540
19,200
(*)
13,810
(•)
22,439
4,156
34,740
74,975
2,098
1,909,
101
18,
,343
,671
167,
40
(•)
2,038
205,237
789,556
104,349
72,199
11,065
(»)
14,075
(•)
3,144
(«)
572,073
113,430
600,630
544,669
445,076
36,162
43,226
29,684
155,921
14,910
342,803
25,595
(»)
2,076
409,423
420,333
100,033
63,690
19,278
(♦)
42,594
(*)
23,067
(♦)
170, 184
32 , 562
213,533
134,970
12,678
2,736
5,716
3,360
3,271
2,045
26,005
3,405
(•)
(»)
(•)
31,560
115,147
23,023
7,221
(•)
(*)
3,131
(»)
(•)
(♦)
77,779
5,168
1,113,257
821,325
52,771
4,933
9,761
2,590
20,153
1,865
53,243
1,791
(♦)
(»)
(♦)
49,431
82,838
7,921
23,606
3,693
(♦)
(♦)
3,937
(*)
(•)
(♦)
4,722
8,457
25,396,576
23,010,094
531,745
139,772
263, 993
113,922
248,813
70,504
1,590,132
263,983
5,600
19,198
2,152,429
8,538,377
853,333
961,075
375,739
112,298
4,404
204,133
9,537
30,384
4,141
3,861,726
545,351
85,289,573
68,903,353
1,760,459
259,444
418,791
171,215
921,199
137,838
2,325,242
164,537
5,913
56,992
4,438,817
4,375,699
1,452,206
1,069,500
275 , 329
159,488
4,004
461,578
14,169
176,104
27,234
376,953
467,075
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. HcMever, the data are included in the appropriate totals.
Includes sick pay exclusion, moving expense deduction, employee business expense deduction, and self -employment pension deduction.
Individual Returns/1967 • 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
Number of
returns
Number of
exemptions
doltaet)
Adjusted
gross
income
( Thoutartd
dollara)
Salaries and wages
(gross )
Business or profession
Farm
Adjusted gross income
Net profit
Net loss
Net profit!
Net loss!
classes
Number of
returns
Amount
(Thajtand
doUers)
Number of
returns
Amount
(Thotiiand
dollart)
Number of
returns
Amount
( 7hou3Mid
dollars)
Number of
returns
Amount
(Thoaaattd
dollara)
Number of
returns
Amount
(Thouaand
dollara)
(1)
(2)
(3)
(4)
!5)
(6)
(7)
(8)
(■J)
(10)
(11)
(12)
(13)
71,651,909
198,035,957
^501,809,479
64,075,189
411, 646,226
4,994,065
29,554,503
994,237
2,163,364
1,886,730
5,564,763
1,124,545
Taxable returns , total
58,672,938
165,212,812
487,445,498
54,222,966
398,856,795
4,101,211
27,9(>;,148
630,753
987,560
1,209,765
4,406,624
766,751
1,194,165
622,581
5,002,397
4,350,531
4,904,314
4,968,808
4,969,466
5,117,757
5,058,8*7
4,452,228
3,827,088
10,363,364
2,755,946
1,952,979
260,010
51,120
12,634
2,056
312
622,581
5,435,419
6,324,729
9,330,165
11,478,361
13,330,455
15,458,199
17,037,441
15,551,183
13,822,126
38,004,262
10,124,931
7,418,693
1,026,940
191,656
45,396
7,422
2,853
585,928
7,454,136
10,901,426
17,170,144
22,379,529
27,356,790
33,271,371
37,879,050
37,811,750
36,296,200
124,171,355
46,762,413
54,913,543
17,162,485
6,736,696
3,619,477
1,382,919
1,590,286
589,285
4,648,479
3,860,950
4,412,952
4,506,654
4,594,018
4,817,226
4,813,935
4,230,975
3,649,954
9,833,385
2,496,21A
1,537,812
182,681
36,963
9,282
1,557
644
542,812
6,742,094
9,348,383
14,930,182
19,565,808
24,375,574
30,193,912
34,904,661
34,636,020
33,305,327
111,903,198
38,112,639
31,286,853
6,343,347
1,886,376
599,520
118,061
62,028
11,165
110,107
133,339
249,317
312,442
329,296
345,859
310,585
301,378
276,449
808,118
337,193
445,716
68,673
9,662
1,627
212
73
9,244
137,162
327,056
583,709
902,171
1,047,245
1,164,809
1,179,339
1,167,178
1,193,359
4,670,069
3,188,902
8,643,063
2,955,481
631,U5
130,804
20,938
12,504
(»)
11,570
21,544
38,494
52,856
57,252
66,614
67,059
62,033
47,511
140,903
48,895
50,219
10,092
3,359
1,319
287
148
(♦)
11,159
21,098
43,573
53,628
51,156
64,133
65,652
56,493
47,893
146,595
66,165
146,991
81,194
56,650
40,700
14,574
19,533
6,173
66,820
85,111
124,060
131,718
115,155
114,973
105,829
91,252
71,482
183,976
54,788
50,947
6,157
1,052
225
35
12
3,338
67,692
122,616
230,829
300,049
310,672
334,975
316,267
319,657
286,767
943,928
433,611
608,089
102,069
21,569
3,473
950
73
(•)
13,964
35,507
58,049
71,807
90,359
82,252
82,247
62,238
52,264
125,375
X,477
41,867
10,244
3,009
1,044
243
108
$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..
(*)
15,171
31,030
58,004
78,356
100,538
81,647
83,145
80,634
65,488
177,441
75,824
163,335
85,821
47,800
29,674
11,503
Nontaxable returns, total----
12,978,971
32,823,147
^17,363,983
9,852,223
12,739,431
892,856
1,590,355
313,486
1,175,805
676,966
1,153,140
357,796
1,017,157
No adjusted gross income —
369,384
4,080,211
2,696,437
2,559,292
1,554,755
792,930
482,414
443,548
1,049,840
4,969,182
3,838,433
7,308,975
6,017,534
3,910,601
2,838,242
2,890,290
^1,832,272
1,362,953
2,054,962
3,769,885
3,829,407
2,747,350
2,142,138
3,289,560
114,173
3,730,245
2,306,131
1,531,607
968,303
542,245
349,629
309,884
385,293
1,367,391
1,759,379
2,118,701
2,160,913
1,723,163
1,432,210
1,342,381
18,291
101,241
111,610
244,946
164,011
109,372
67,624
75,761
63,818
42,485
76,710
270,646
279,139
259,353
208,105
390,099
148,057
29,590
18,951
37,968
26,132
22,403
11,281
19,104
821,524
46,621
28,726
77,651
45,509
44,154
18,851
92,769
(«)
91,960
90,792
187,312
114,973
67,224
47,476
71,554
(•)
29,621
54,869
197,886
180,021
153,258
144,998
385,659
126,906
43,082
28,127
63,235
38,699
23,174
12,036
22,537
621,868
47,600
30,483
37,724
61,007
36,097
33,993
93,335
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
32,384,054
23,834,696
10,385,432
5,017,727
63,124,111
77,919,121
38,123,620
18,869,105
'72,565,584
175,173,487
124,433,259
132,637,149
27,560,658
22,398,302
9,845,841
4,270,388
62,076,328
159,024,331
112,012,915
78,532,652
1,683,464
1,630,054
814,269
866,273
3,159,596
6,035,416
4,724,952
15,634,539
419,443
316,491
142,737
115,566
1,212,806
330,915
152,625
457,013
1,019,294
563,522
189,312
114,602
1,497,005
1,382,714
994,308
1,190,736
515,782
389,732
126,339
92,192
1,106,829
465,970
132,638
455,383
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
Partnership
Sales of capital assets
Ordinary gain
from sales of
depreciable
property
Sales of property other than capital
assets
Adjusted gross income
classes
Net profit
Net loss
Net gain
Net loss
Net gain
Net loss
Number of
returns
Amount
f TTwusand
dollarai
Number of
returns
Amount
(Tiioumand
dottara)
Number of
returns
Amount
(Thousand
doUn.)
Number of
returns
Amount
(ThouMand
datlarM)
Number of
returns
Amount
(Thouiand
dollara)
Number of
returns
Amount
( Thou sand
dollara)
Number of
returris
Amount
dollara)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
125)
(2o)
(27)
1,478,959
13,032,056
459,748
1,497,782
6,956,005
14,593,633
1,442,246
911,798
266,406
272,741
55,077
65,356
211,370
375,018
Taxable returns, total
1,296,703
12,590,749
369,833
804,594
6,021,354
13,531,997
1,296,173
810,177
206,362
223,005
41,513
55,737
150,299
199,038
(»)
19,754
37,235
45,026
47,054
69,396
70,637
80,822
81,155
67,514
257,950
146,559
277,898
73,929
15,564
3,675
554
186
(♦)
23,924
61,202
99,717
141,332
223,226
252,221
328,214
332,928
344,316
1,489,202
1,192,255
4,319,915
2,391,290
863,079
370,456
104,567
51,355
(•)
9,142
9,730
14,285
18,779
16,894
18,713
18,706
23,477
76,792
43,644
82,100
24,564
7,068
2,430
539
239
(-)
6,149
14,188
9,811
12,892
12,788
20,396
43,391
18,334
81,786
57,599
201,943
136,875
79,761
58,377
20,230
28,929
17,664
143,008
182,613
229,311
283,547
325,848
351,340
365,112
409,694
353,902
1,459,976
758,638
918,998
169,562
38,767
10,745
1,872
757
5,824
51,389
85,819
159,909
188,550
210,554
237,668
256,650
323,611
291,609
1,374,474
1,152,546
3,083,277
1,823,396
1,342,316
1,283,072
701,373
954,960
(♦)
21,443
33,378
49,574
62,999
66,907
72,848
100,299
79,946
83,769
305,679
157,281
205,654
40,344
6,920
1,180
129
47
(-)
9,750
24,648
34,160
41,715
38,284
46,029
61,475
50,285
49,083
175,350
95,530
143,406
31,865
5,843
1,045
U8
43
6,178
6,777
11,148
16,734
13,303
10,207
14,157
12,365
48,709
22,980
33,780
7,U6
1,699
534
100
70
3,178
4,650
4,164
23,209
8,908
7,256
12,959
7,293
45,182
24,410
54,937
16,578
5,674
3,002
934
671
3,585
2,992
4,588
8,749
9,185
5,243
5,511
1,181
313
119
38
14
1,407
867
3,226
8,367
8,763
7,397
15,911
4,626
2,336
2,104
352
381
7,768
13,633
13,930
10,955
10,749
11,946
6,709
1 34,236
14,276
13,632
5,228
1,460
600
112
65
$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
$ri',000 UBier $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..
10,542
11,110
20,521
13,853
16,207
10,480
4,793
26,917
19,295
37,185
16,832
5,945
4,150
769
439
Nontaxable returns, total
182,253
441,306
89,863
693,189
934,653
1,061,685
146,069
101,624
60,043
49,738
13,560
J, 620
61,072
175,983
No adjusted gross income. ■-
14,028
12,805
22,092
42,102
33,063
16,551
14,750
26,862
32,898
13,616
15,412
50,539
62,534
46,375
46,055
173,827
29,816
8,793
6,955
12,522
10,339
[ 12,859
8,579
379,806
81,941
23,438
78,644
20,091
16,136
93,133
69,531
69,135
107,723
235,637
179,500
j 104,560
\ 66,572
101,995
237,313
52,628
50,587
132,712
127,600
77,777
61,671
271,397
23,175
16,103
14,306
22,733
22,465
17,543
12,147
17,547
23,622
11,282
7,322
14,366
15,093
10,015
3,635
11,289
10,324
} 9,353
17,526
j 8,683
14,157
13,287
4,459
14,172
3,731
14,039
(«)
\ 6,771
3,585
2,288
(•)
2,621
1,060
3,673
17,133
( 6,572
{ 6,383
( U,941
9,375
9,668
111,887
15,354
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
3,146
17,613
5,952
17,031
306,257
391,506
260,748
520,448
595,204
1,583,527
1,509,296
9,344,029
17,849
17,526
7,191
12,511
8,221
14,904
7,198
35,033
72,804
62,381
34,903
40,782
130,604
78,009
28,773
87,632
Returns $5,000 under $10,000-
Returns $10,000 under $15,000
Returns $15,000 or more
102,073
78,134
162,269
1
6
27,566
97,843
41,075
1,89
1,«
1,90
2,518
«,862
5,826
1,44C
1,399
10,471
,019
,934
,951
422
3cr7
412
916
756
877
253
176,
278
822
894
927
79
49
67
,061
,976
,380
67,
46,
110,
745
756
601
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 DaW.
12
Individual Returns/1967 • 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
Dividends in adjusted
gross income
Interest received
Pensions and annuities
(taxable portion)
Rents
Royalties
Adjxisted gross income
classes
Net income
Net loss
Net income
Net loss
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thouaand
tbllars)
Number of
returns
Amount
(■ Thooaand
ibllarai
Number of
returns
Amount
(Thouaand
dollara)
Number of
returns
Amount
fTTiousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thouaimd
do/ianj
>23)
U")
(30)
(31)
(32)
(33)
(34)
(35)
(3o)
(37)
(38)
(39)
(40)
(41)
0,657,038
14,202,149
29,532,287
14,899,452
2,503,295
5,045,015
4,001,281
4,386,528
2,361,939
1,848,239
542,741
744,407
24,229
Taxable returns , total
5,824,149
13,496,730
25,883,224
13,016,259
1,704,450
3,333,231
3,120,056
3,e<49,739
2,052,925
1,411,329
442,152
673,541
23,449
37,795
14,196
163,706
220,424
225,449
304,468
308,184
328,229
341,403
145,644
305,053
1,253,661
726,999
1,013,770
207,128
46,210
11,873
1,966
786
3,386
74,220
142,048
147,334
229,496
286,901
273,234
324,247
352,058
255,032
1,303,903
1,076,611
3,521,078
2,197,849
1,435,151
1,026,084
385,244
462,904
125,242
1,154,713
1,196,943
1,458,107
1,687,756
1,775,999
1,936,053
2,123,511
2,085,505
1,916,479
6,273,085
2,120,755
1,712,752
243,119
48,405
12,040
1,974
736
16,815
257,835
503,458
660,522
711,257
714,056
701,400
719,243
740,952
644,949
2,479,378
1,334,404
2,275,253
738,294
289,646
139,739
42,607
41,351
54,958
193,301
206,393
206,447
151,141
148,437
105,532
101,622
74,779
245,394
38,458
96,731
17,059
4,537
1,304
201
81
(«)
53,259
275,088
400,594
425,655
337,668
355,409
219,308
233,526
209,468
586,261
252,292
34/4,420
83,535
31,522
10,837
1,806
787
(-)
88,589
142,593
191,262
212,726
224,065
233,055
245,530
241,591
236,253
683,056
252,015
291,257
54,868
11,207
2,552
447
192
(*)
53,039
118,677
163,815
179,857
195,177
184,609
177,732
174,670
173,874
634,393
376,794
809,212
280, 631
90,205
25,346
7,252
2,471
(•)
28,795
49,179
73,516
105,675
138,473
177,295
200,605
190,742
170,386
538,717
174,305
162,135
28,539
6,129
1,758
325
153
(»)
12,355
13,291
39,143
51,501
76,389
86,122
102,495
99,757
78,982
321,930
136,150
238,211
83,464
29,042
17,989
6,803
2,734
(•)
8,54.4
11,536
26,230
28,264
26,713
34,327
30,369
13,031
26,312
81,838
45,340
76,435
13,358
5,669
1,364
365
166
C»)
6,337
6,274
18,052
24,716
18,634
15,747
27,377
18,077
24,066
50,275
53,351
171,890
99,559
57,537
39,529
14,269
12,125
( 2,787
1 5,133
3,651
5,075
2,175
839
310
75
25
$1,000 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 $3,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 uider $50,000
$50,000 under $100,000
$100,000 under $200,000....
$200,000 under $500,000....
$500,000 under $1,000,000. .
(») "
1,505
4,165
1,399
6,442
7,975
7,4.48
3,902
1,992
912
Nontaxable returns , total
No adjusted gross income...
832,937
34,538
71,139
113,981
236,873
177,643
90,020
47,723
61,015
705,368
53,554
14,408
27,485
112,208
111,315
31,434
56,998
247,966
3,699,065
144,237
550,531
64.4,917
1,072,614
576,414
310,749
136,157
163,395
1,383,193
104,248
67,572
126,958
550,929
482,756
233,023
124,025
193,677
798,344
5,974
14,905
40,492
283,074
279,483
101,344
43,366
19,201
1,207,786
10,613
10,093
28,858
304,573
424,804
234,354
116,477
77,999
881,227
36,747
61,196
87,777
343,104
182,469
82,702
36,923
50,309
735,740
42,713
19,907
42,107
237,774
170,337
87,714
47,495
88,688
309,015
63,325
30,522
25,230
67,973
52,137
29,372
13,654
25,802
436,413
229,389
22,052
21,044
41,093
43,210
15,369
14,001
49,755
100,589
10,552
5,574
10,533
25,868
22,425
1 15,514
10,022
70,857
17,817
2,596
3,741
10,595
8,693
6,955
20,460
(♦)
(•) '
1 :
(»)
(•)
{•)
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
(«) "
1,705,167
1,675,969
1,260,550
2,015,402
1,053,885
1,557,407
1,323,001
10,267,856
9,168,428
9,979,744
6,234,940
4,149,175
3,844,502
3,639,231
2,496,035
4,919,684
1,448,716
598,884
246,486
209,210
2,286,173
1,432,885
590,381
736,571
1,458,769
1,229,419
637,534
615,559
1,165,459
963,796
650,035
1,607,237
546,569
399,032
541,644
374,694
518,368
472,902
330,518
526,451
166,333
144,063
82,740
149,500
106,411
116,676
52,455
458,855
4,054
4,178
3,747
12,250
Returns $5,000 under $10,000-
Returns $10,000 under $15,000
Returns $15,000 or more
1,936
3,734
57,494
Estates and trusts
Small business corporations
Sick pay exclusion
Moving expense
Adjusted gross income
Net profit
Net loss
Net profit
Net loss
sources
deduction
classes
Number of
returns
Amount
(Thouaand
dollara)
Number of
returns
Ajnoi-int
f rhousand
Number of
returns
Amount
( Thou sard
do/JoraJ
Number of
returns
Amount
( Thouaand
dollara)
f 7>iou9and
doll.,,)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thous^d
dollars)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
514,736
1,CC1,911
35,512
40,212
244,535
1,911,445
102,741
444,813
1,721,061
669,596
464,027
391,769
143,963
Taxable returns , total
4.i6,446
1,002,816
30,015
il,(M
236,315
1,391,134
84,ca6
284,498
2,044,249
637,813
.,10,429
376,259
136,357
(♦)
16,366
3,152
12,306
30,164
24,230
20,729
18,694
28,585
16,723
87,539
49,069
94,108
25,290
7,800
2,579
456
181
(•)
14,454
7,816
11,736
37,748
37,073
18,553
29,739
25,774
19,275
U7,037
98,347
292,081
135,331
72,748
46,941
17,083
19,213
1 7,148
> 4,012
6,155
3,956
5,822
2,058
592
217
39
15
2,017
2,620
2,660
5,055
5,768
4,599
1,721
2,657
398
149
\ 10,517
6,355
012,511
) 7,580
I 11,753
47,475
33,391
78,460
a,707
4,937
944
134
51
17,330
10,166
19,346
17,587
23,693
126,460
140,976
566,998
451,735
238,648
104,295
29,622
34,277
I > 6,155
1 4,970
11,719
j 23,184
11,004
19,482
5,612
1,524
633
151
81
10,552
24,276
14,485
48,261
23,626
85,454
34,997
17,512
14,285
5,110
5,939
.14
55,335
( 73,739
{ 82,968
( 111,485
133,220
115, 329
102,208
133,125
110,023
458,259
198,051
315,523
98,423
39,724
12,769
760
3,233
(•)
17,370
29,765
38,103
66,073
66,865
59,408
51,789
46,243
179,495
52,847
22,850
2,113
403
102
7
9
(*)
23,324
21,057
30,517
42,298
45,715
39,931
29,741
20,620
94,656
34,373
21,096
2,325
533
168
12
10
10,123
13,262
34,729
42,559
32,578
36,314
36,325
36,763
89,503
23,589
12,808
625
73
13
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 $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..
(«)
2,341
6,156
12,238
12,804
8,310
9,731
11,759
12,219
38,758
11,908
8,977
802
91
18
1
3
Nontaxable returns, total
68,292
69,095
5,496
12,572
8,221
20,311
18,125
150,319
■'323,137
31,779
53,598
15,497
7,593
Ho adjusted gross income...
3,446
(•)
10,716
13,206
15,675
9,233
2,582
10,454
6,050
(«)
3,677
8,411
17,644
8,110
2,391
22,U0
(-)
\ 3,836
4,783
(»)
1 7,529
(•)
15,329
4,162
( 8,173
( (
j 5,790
91,580
36,054
32,675
*481,893
( '10,653
) 15,475
< 76,732
/ 40,521
1 9,807
j 21,105
( 5,724
} 3,245
[ 12,905
) 7,813
(«)
15,430
19,858
8,335
(•)
; 7,856
I 7,033
(•)
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $6,000
$4,000 under $5,000
4,349
2,969
128,300
116,428
89,463
130,545
120,602
140,547
120,050
690,712
9,805
6,794
6,156
12,757
13,020
2,971
2,660
21,561
17,170
38,997
47,777
140, 591
29,693
71,499
127,617
1,682,637
20,034
23,342
19,724
39,091
141,611
65,001
38,730
198,471
*5,321
589,046
457,594
679,742
116,744
294,943
179,552
78,347
129,295
181,535
94,676
58,521
73,833
185,147
89,671
37,113
Hetume $5,000 under $10,000.
Hctumo $10,000 under $15,000
Returns $15,000 or more
55,603
38,338
21,799
Footnotes at end of table. See text for "Explanation of Classifications and Terms" anti "Sources of Data, Description of the Sample and Limitations of the Data-"
Individual Returns/1967 • Returns Filed and Sources of Income
13
Table 4 . — ALL RETURNS — SOURCES OF INCOME AND
LOSS
EXEMPTIONS, TAXABLE
INCOME, AND TAX
ITEMS,
BY
ADJUSTED GROSS
INCOME
CLASSES-
—Continued
Employee business
expenses
Self -employed
pension
deduction
Total
deductions
f Thousand
dollars)
Standard deductions
Itemized
Adjusted gross income
Total
Minijiium
10 percent
deductions
classes
Number of
returns
AjBount
dollorai
Number of
returns
Amount
ihttara)
Number of
returns
Amount
(Thousand
dollar,)
Number of
returns
Amount
(Thousand
dollara)
Number of
returns
Amount
(Thooaand
dollara)
Number of
returns
Amount
(Thouaapd
dollara)
(55)
(56)
(57)
(53)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
3,400,011
3,650,188
115,020
83,756
81,725,993
41,503,107
22,103,240
23,134,025
9,753,719
18,374,080
12,349,522
29,774,420
Taxable returns, total
3,255,619
3,408,626
112,139
83,169
74,047,984
30,550,609
17,567,167
12,833,601
5,339,024
17,717,009
12,223,145
23,122,330
56,480,321
(•)
34,663
61,160
111,206
158,882
214,411
257,306
322,059
319,131
289,176
926,558
310,357
225,146
19,733
3,270
802
122
47
(•)
25,904
48,020
112,586
144,190
201,342
223,192
309,478
293,391
234,723
915,271
362,709
396,855
66,662
15,644
5,038
1,377
1,296
3,335
5,048
8,663
8,108
14,951
9,590
41,806
18,041
2,313
216
16
2
734
533
5,481
2,299
5,479
5,208
38,786
21,424
2,936
267
19
3
177,057
f 1,571,972
i 1,732,315
1 2,573,295
f 3,360,058
4,188,373
5,110,579
15,951,367
I 5,919,893
\ 5,691,165
18,684,251
6,766,667
7,587,351
2,399,575
1,094,228
691,739
260,725
237,374
616,425
4,713,908
3,574,536
3,652,356
3,370,051
2,903,934
2,652,147
2,281,493,
1,827,369
1,438,137
2,902,148
439,271
169,767
7,654
799
102
3
4
175,737
1,421,820
1,199,357
1,487,236
1,676,350
1,697,966
1,770,505
1,723,960
1,545,773
1,357,260
2,394,737
433,433
169,441
7,636
793
101
8
4
584,935
4,593,906
3,393,256
1,631,275
1,147,338
713,145
429,523
224,012
39,734
15,929
493
173,118
1,404,102
1,153,695
786,391
679,412
504,093
340,673
196,521
84,703
15,930
381
31,491
115,002
181,280
2,021,080
2,222,663
2,185,789
2,222,624
2,057,482
1,733,136
1,422,207
2,901,650
439,271
169,767
7,654
799
102
8
4
2,618
17,719
45,663
700,845
996,938
1,193,873
1,429,827
1,527,439
1,461, cr71
1,341,330
2,394,356
438,433
169,441
7,636
793
101
3
6,156
283,489
775,995
1,251,958
1,598,757
2,065,532
2,465,610
2,777,354
2,624,359
2,383,952
7,461,216
2,316,676
1,733,212
252,355
50,321
12,532
2,048
808
$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..
150,152
532,953
1,086,060
1,683,708
2,490,407
3,340,075
4,227,407
4,374,120
4,333,905
15,789,513
6,328,184
7,417,910
2,391,940
1,093,435
691,639
260,717
287,370
Nontaxable returns, total....
144,394
241,563
2,881
5B7
7,678,012
10,957,496
4,536,074
10,300,424
4,414,695
657,072
121,380
1,652,091
3,141,938
No adjusted gross income...
Under A600
8,938
11,320
11,724
19,404
25,654
26,164
19,742
21,448
38,205
20,312
22,958
19,556
31,495
42,109
25,733
41,195
(.)
2,870
(.)
572
f 1,272,755
916,596
1,385,672
( 1,173,819
876,077
662,227
^1,385,356
4,051,963
2,628,814
2,159,260
1,156,938
488,234
306,893
165,389
1,242,118
861,619
1,001,594
678,688
355,847
257,793
138,415
3,873,354
2,540,471
1,959,986
1,073,052
456,826
291,144
105,591
1,235,852
855,033
972,443
657,805
345,059
250,673
97,825
178,609
88,343
199,273
33,886
31,409
15,754
59,798
6,266
6,587
29,146
20,833
10,788
7,120
40,590
28,248
67,623
400,032
397,817
304,696
175,516
278,159
30,637
54,977
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
384,079
500,131
520,229
404,434
490,446
1,421,278
928,104
560,183
532,016
1,340,532
925,773
351,867
6,583
21,220
15,218
71,999
1,143
8,371
5,581
68,661
15,706,843
27,718,006
18,816,346
19,484,303
26,719,384
11,262,037
2,907,551
619,135
10,353,159
3,226,975
2,900,139
617,967
21,550,594
1,582,928
498
5
8,513,587
1,239,749
381
5,168,790
9,679,108
2,907,052
619,130
1,844,572
6,987,227
2,899,758
617,965
5,295,286
12,572,659
7,477,882
4,428,593
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
19,491,030
15,916,707
18,366,336
Exemptions
fTTwuaartd
thltara)
Number of
returns
with no
taxable
income
Taxable income
Income tax
before
credits
(Thouamid
dollarai
Tax credits
Adjusted gross income
classes
Number of
returns
Amount
(Thousertd
dollars)
Retirement income
credit
Investment
Foreign tax
credit
All other tax
credits
Income tajc
after
credits
(Thouaand
dollara)
Number of
returns
Amount
(Thooaand
dollara)
Number of
returns
Ajnount
(■TTiouasnd
thllara)
Number of
returns
Amount
Thooaand
dollara)
Number of
rett.ims
Amount
(Thooaard
dollara)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(30)
(81)
118,821,574
12,291,717
59,360,190
315,108,212
63,655,614
1,756,179
192,795
2,Cf72,466
4^3, -558
155,380
91,601
26,038
7,291
62,919,958
Taxable returns, total
99,127,686
-
58,672,938
314,273,123
63,511,227
1,331,313
155,107
1,817,399
359,921
149,536
69,408
21,319
6,766
62,919,958
373,549
3,261,251
3,794,838
5,598,099
6,887,016
7,993,273
9,274,919
10,222,464
9,330,710
8,293,275
22,802,557
6,074,959
4,451,216
616,164
114,993
27,238
4,453
1,712
-
622, 581
5,002,397
4,350,531
4,904,314
4,968,808
4,969,466
5,117,757
5,058,847
4,452,228
3,827,088
10,363,364
2,755,946
1,952,979
260,010
51,120
12,634
2,056
812
35,442
2,620,713
5,373,744
9,000,392
12,134,617
15,170,125
18,885,878
21,705,215
22,561,172
22,311,758
82,684,309
33,921,078
42,374,949
14,146,777
5,527,503
2,900,511
1,117,746
1,301,199
5,017
374,220
803,384
1,407,183
1,941,288
2,460,538
3,099,623
3,591,994
3,796,345
3,802,511
14,721,602
6,614,435
10,400,756
5,105,684
2,535,853
1,521,104
610,476
719,214
8,932
159,456
180,518
196,191
152,043
111,642
84,797
81,382
54,028
142,387
59,574
79,531
15,051
4,232
1,276
198
80
168
8,921
17,521
18,982
18,698
17,167
12,U7
10,7a
8,568
20,113
8,358
10,825
2,086
579
184
27
12
(•)
14,534
37,036
79,326
96,222
113,854
116,436
121,925
126,665
114,407
359,572
181,520
342,520
87,074
19,310
5,031
926
393
(♦)
327
1,851
5,747
7,724
12,174
14,883
15,827
17,803
17,715
69,960
39,761
91,058
35,524
15,939
8,310
2,463
2,347
y 8,354
} 6,172
4,490
1 8,401
23,207
16,177
47,972
21,285
9,068
3,413
693
304
368
868
1,092
2,438
3,873
4,231
16,547
13,305
9,931
7,524
3,159
6,072
\ 6,953
4,771
3,004
2,299
2,829
1,021
312
108
15
7
677
531
397
539
773
254
221
207
172
2,995
5,014
$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
r 373, &47
792,549
1 1,383,731
( 1,914,323
2,429,517
V.3,066,417
( 3,562,928
( 3,766,271
( 3,774,797
14,627,244
6,561,539
10,281,599
5,054,522
2,509,081
1,504,850
604, &43
707,236
Nontaxable returns, total
19,693,883
12,291,717
6^7,253
835,085
144,388
424,362
37,689
255,065
84,039
6,344
22,193
4,713
526
-
No adjusted gross income...
Under $600
629,904
2,981,509
2,303,060
4,385,385
3,610,551
2,346,360
1,702,945
1,734,174
369,334
4,080,211
2,691,667
2,439,545
1,388,894
643,278
337,533
291,206
4,771
119,747
165,860
149,652
94,831
152,342
216
27,791
104,867
95,172
108,129
498,910
29
3,906
15,087
13,982
15,636
95,748
(♦)
97,029
135,627
110,161
50,221
29,840
(•) "
2,814
11,858
8,995
7,884
6,124
(»)
20,934
30,110
38,500
44,147
118,587
(") '
1,056
3,106
4,625
7,642
67,595
'•"
22,193
4,718
526
-
_
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 or more
-
^,
20,383-^41
4.579.739
940.117
77,156
364,244
32,095
117,700
82,602
2U,561
10,362
21,466
23,917
99,635
886
3,056
348
1,099
397
5,447
4,469,264
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
46,751,4'
22,874,1'
U,321,4e
2
2
3
275,
9,
6,
=80
66
59
23,559
10,376
5,(X1
015
166
468
100, S
82,'
iai,s
40,716
64,518
01,895
16,7
14,7
27,5
97,735
35,156
42,991
51
K
It
3,464
■2,454
0,14A
73,422
20,116
22,101
694,743
371,665
641,814
5,610
4,782
80,323
8,
3,
6,
384
0O4
594
16,599,930
14,627,244
27,223;520
Footnotes at and of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sai!5)le and Limitations of the Data.
14
Individual Returns/1967 • 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
Tax from recomputing
prior year
investment credit
Self -employment tax
Taxpayments
Adjusted gross income
Tax withheld
Excess social
security taxes
withheld
Nonhighway Federal
gasoline tax
Tax withheld by
regulated invest-
ment ccnnpanies
Nonspecified
refundable taxes
withheld'
Number of
returns
Amount
(Thouaarid
dollars)
Number of
returns
Amount
(nousard
dollors)
Number of
returns
Amount
(Thotiaaid
dollars)
Number of
returns
Amount
(Thousand
dollars)
N'imber of
returns
Amount
C Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
(82)
(33)
(34)
(85)
(86)
(37)
(83)
(89)
(90)
(91)
(92)
(93)
(94)
(95)
272,516
51,966
6,373,195
1,553,054
61,961,170
52,335,964
4,093,999
297,964
1,528,902
104,745
25,410
15,890
16,613
7,763
207,664
37,285
5,004,738
1,3M,704
53,087,773
52,039,116
4,060,595
295,118
995,908
62,225
21,583
15,032
13,412
7,591
4,931
5,186
7,846
3,578
10,440
11,082
14,157
13,620
47,597
23,647
43,525
11,879
3,453
1,284
263
126
595
560
554
722
1,136
1,956
1,942
2,237
6,316
4,002
10,629
3,728
1,531
825
269
233
( 14,363
< 168,799
( 260,792
355,474
440,274
430,387
438,107
335,790
339,503
302,243
866,032
363,666
527,347
93,674
14,752
2,977
423
135
318
14,528
32,622
58,398
88,381
101,650
113,065
105,415
97,105
39,809
281,251
133,351
207,606
37,304
5,596
1,107
146
52
557,219
4,473,330
3,704,476
4,266,948
4,394,312
4,504,821
4,750,449
4,765,044
4,194,4«3
3,613,439
9,747,602
2,451,595
1,454,596
162,529
31,990
7,652
1,277
516
56,417
700,182
999,627
1,616,522
2,173,169
2,753,214
3,463,475
4,062,636
4,177,748
4,096,021
14,781,879
5,604,051
5,403,220
1,460,245
492,501
153,551
27,930
16,678
(»)
> 10,369
12,931
21,687
214,816
586,320
571,797
506,653
1,542,201
347,169
197,615
37,058
8,806
2,083
337
152
(«)
1,143
819
899
4,424
17,045
27,331
30,440
119,627
39,305
36,507
12,416
3,950
989
148
65
, (•)
1 26,952
\ 49,659
( 81,177
96,526
97,933
98,189
94,509
77,159
64,660
176,215
57,509
59,017
10,863
2,985
971
219
113
(•)
1,122
2,451
4,511
5,523
5,826
5,579
5,324
4,771
4,320
11,243
4,135
4,859
1,223
448
215
67
68
> 4,372
I 5,163
2,839
5,469
2,329
964
342
77
23
431
3,027
1,228
2,363
2,843
2,304
1,969
521
346
4,090
6,195
1,014
1,585
321
151
42
10
4
$ljOOO under $2,000
&3 000 under 44.. 000
$4,000 under $5,000
337
46.000 under 47.000
$7,000 xmder $8,000
$9,000 under $10,000
1,368
692
2,222
1,030
1,378
219
213
32
$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....
Nontaxable returns, total
64,351
14,681
1,368,457
184,352
8,373,394
796,850
33,406
2,847
532,993
42,523
3,326
362
3,198
174
No adjusted gross income
Under $600
10,551
i 6,372
7,580
5,585
7,779
5,785
21,199
3,724
1,218
1,600
1,056
1,055
817
5,211
43,076
j 83,033
1 165,614
381,806
261,076
169,138
114,113
150, 601
5,649
4,437
9,117
31,690
32,043
23,627
25,0ttt
47,735
88,737
3,673,442
2,143,971
1,211,320
775,450
428,315
290,199
261,960
39,732
134,128
161,953
118,523
109,242
76,225
51,041
105,956
3,940
1 4,591
\ 7,288
} 17,587
537
345
727
1,238
68,395
( 43,850
I 46,855
I 115,476
( 76,190
1 53,243
j 43,747
j 75,237
6,900
2,464
2,416
7,975
5,578
4,686
4,024
8,480
(*)
) 3,749
(«)
826
(♦)
2,798
(»)
$1,000 under $2,000
$2, 000 under $3, 000
139
44.000 under 45.000
61,667
75,653
50,062
85,134
11,178
11,572
7,120
22,096
2,457,557
2,030,215
377,939
1,007,434
331,364
548,381
285,873
386,936
26,008,217
22,082,117
9,757,061
4,113,775
6,236,810
18,633,487
14,793,410
13,172,257
42,289
1,914,191
1,543,764
593,755
3,697
80,338
119,874
93,555
713,268
500,124
ia,751
133,759
47,688
33,427
12,126
11,504
6,341
2,981
3,977
12,111
1,091
945
2,103
11,746
4,989
3,914
4,571
3,139
441
711
766
5,845
Returns $5,000 under $10,000..,
Returns $10,000 under $15,000..
Returns $15,000 or more
Taxpa^TDents—Continued
Tax due at time of
filing
Overpayments
Adjusted gross income
classes
Parents on 1967
declaration
Total
Cash requested
Bonds only requested
Credit on 1968 tax
Number of
returns
Amount
(Thouaartd
dollars)
Number of
returns
Amount
(Tbouaettd
dollars)
Number of
returns
Amount
(Thooaard
dollars)
Number of
returns
Amount
(Thouaiwid
dollars)
Number of
returns
Amount
(Thooamid
dollars)
Number of
returns
Amount
(Thousand
dollars)
(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
(106)
(107)
5,672,932
12,988,909
17,503,592
8,439,966
51,167,803
10,165,890
49,405,477
9,080,138
140,937
23,921
1,923,049
1,061,836
5,312,055
12,811,778
16,429,222
8,315,803
42,001,144
9,220,343
40,433,124
8,230,218
115,632
21,027
1,706,398
969,109
Under $1,000
(•)
66,326
141,027
230,243
314,530
345,795
308,436
311,959
320,392
277,555
1,056,117
619,814
1,041,013
215,841
46,223
11,361
1,956
778
(»)
U,372
36,129
76,272
130,257
166,756
186,204
212,991
236,340
225,094
1,103,438
970,632
3,828,699
2,648,918
1,428,609
884,594
326,360
337,905
66,753
877,716
1,062,483
1,337,100
1,432,935
1,243,514
1,293,000
1,183,394
1,122,954
979,176
3,146,440
1,202,565
1,178,475
195,375
39,933
10,008
1,697
704
1,193
45,420
106,182
159,620
209,030
220,193
252,121
246,869
254,897
236,359
1,007,632
694,453
1,908,9a
1,177,005
667,976
505,349
259,809
362,734
555,828
4,039,393
3,253,182
3,470,783
3,510,967
3,695,470
3,801,639
3,362,273
3,320,741
■ 2,340,730
7,199,236
1,549,080
773,026
64,542
11,167
2,621
358
108
52,036
370,473
319,316
414,744
515,697
615,044
731,199
375,174
835,788
726,860
2,112,186
615,714
686,901
207,816
30,537
40,028
10,481
10,304
553,232
4,052,832
3,190,377
3,382,842
3,404,910
3,582,094
3,711,242
3,769,396
3,218,867
2,750,900
6,901,193
1,330,739
512,728
13,904
2,347
438
60
18
51,919
365,578
309,470
397,645
490,014
590,762
709,403
845,423
800,437
699,954
1,979,679
516,198
373,537
63,459
20,111
3,633
2,079
917
(*)
13,177
9,967
7,184
9,286
7,073
10,146
9,360
7,755
5,158
21,687
8,685
4,077
75
4
(•)
1,143
907
935
963
1,066
1,470
1,868
372
782
5,701
2,712
2,424
85
17
(»)
25,379
61,786
95,673
113,173
127,193
93,406
100,838
110,041
93,931
332,cao
191,705
297,876
50,392
9,633
2,349
311
99
3,746
8,940
16,163
24,722
23,216
20,326
27,884
34,479
26,124
126,305
96,804
305,938
144,277
60,462
31,395
8,402
9,386
$3,000 under $4,000
$6,000 under $7,000
$7,000 under $8,000
$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,Cto0 under $1,000,000....
Nontaxable returns, total
360,879
177,131
1,074,370
124,166
9,166,660
945,545
8,972,354
849,920
25,305
2,893
216,643
92,729
Ho adjusted gross Income
47,572
23,372
20,447
69,601
67,110
42,982
31,872
57,923
39,688
7,228
4,837
19,656
22,568
17,515
12,550
53,089
30,830
74,849
146,790
311,190
195,730
122,996
84,590
lCf7,345
5,046
3,477
7,735
23,129
21,472
17,357
15,943
29,502
165,271
3,725,343
2,174,537
1,276,636
809,349
439,313
298,035
278,171
32,643
143,033
167,U5
136,251
126,093
87,079
57,875
145,446
141,700
3,703,627
2,157,397
1,244,053
778,716
415,824
281,493
249,544
59,752
133,270
163,662
125,249
116,401
78,303
50,950
116,833
(•)
9,974
} 9,641
j- 5,484
(«)
450
384
1,445
23,667
13,542
12,550
39,945
38,857
( 27,163
I 13,336
( 37,533
22,777
4,317
2,979
10,840
9,450
7,797
6,362
28,207
$1>000 under $2,000
$4,000 under $5,000
1,057,270
1,611,091
1,061,982
1,942,539
■inr, ^T
2,347,713
3,728,671
1,993,838
1,009,916
,r,„
•,-,0 ,,,
Returns $5,000 under $10,000...
Returns $10,000 under $15,000..
Returns $15,000 or more
1,055,7
1,111,5
10,442,8'
30
57
72
5,924,0J
3,154,0(
2,631,4=
9
3
9
1,236,3
1,010,1
5,577,3
43
63
43
17,780
7,210
2,407
,732
,567
,363
3,8
2,1
1,6
81,574
30,076
81,877
17
6
1
,268,602
,909,898
,919,974
40
21
12
483
687
342
6,415
5,701
5,286
555,636
336,039
555, 699
^
146,487
130,537
666,680
See text for "Explanation of Claseifications and Terms" and "Sources of the Data, Description of the Sample and Limitations of the Data."
(») An asterisk In a cell denotes that the estimate is not ahovm separately because of high sampling variability. However, the data are included in the appropriate totals.
Hiese data are based on information reported by taxpayers with Farm income or loss as shovm on page 2 of Form 1040. They will not necessarily agree with similar data based on
Schedule F in Statistics of Income— 1967, Business Tax Retxims.
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 to total because of rounding.
Individual Returns/1967 • Returns Filed and Sources of Income
-JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS,
AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES
15
EXEMPTIONS, TAXABLE INCOME,
Number of
returns
Adjusted
gross
income
(Thousaid
dollars)
Salaries
and wages
Business or profession
Farm
Adjusted gross income
classes
Number or
exemptions
(gross )
Net profit
Net loss
Net profit
Net loss
Number of
returns
Amount
( Thousimd
dollars)
Number of
returns
Amount
(Thousand
rbtlars)
Number of
returns
Ajnount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returris
Amount
(Thousand
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
40,942,554
155,138,793
^396,230,261
3o,ot>4,372
322,910,114
4,186,925
26,904,294
815,458
1,825,281
1,550,486
5,013,622
980,094
Taxable returns , total
36,239,659
134,770,361
385,449,607
33,678,282
315,034,527
3,511,589
25,511,959
581,319
857,779
1,018,027
3,980,378
o92 , 830
1,094,137
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..
137,218
741,810
1,569,029
2,243,412
2,827,836
3,456,028
3,959,954
3,687,140
3,347,038
9,591,032
2,582,833
1,800,282
237,349
45,433
10,341
1,753
671
274,237
1,756,558
4,626,218
7,420,024
10,099,411
12,866,881
15,358,422
14,323,839
13,030,335
36,769,454
9,830,676
7,149,143
983,024
180,761
41,956
6,827
2,595
247,162
1,916,562
5,551,739
10,151,428
15,613,809
22,509,409
29,675,445
31,329,410
31,750,290
115,119,042
43,812,644
50,595,170
15,653,452
5,977,342
3,103,475
1,175,801
1,267,427
108,033
626,082
1,339,941
1,984,976
2,608,980
3,246,139
3,789,943
3,527,858
3,212,175
9,180,032
2,377,764
1,458,539
172,561
34,638
8,566
1,423
577
189,217
1,513,446
4,507,723
8,513,336
13,802,925
20,399,391
27,512,293
29,006,862
29,373,093
105,106,137
36,551,777
29,970,620
6,054,372
1,798,359
562,027
110,670
52,224
15,564
91,351
175,320
244,159
278,171
304,766
282,991
278,174
258,702
765,242
318,298
422,332
65,647
9,098
1,474
188
62
21,249
165,284
405,220
687,115
870,336
1,008,029
1,054,956
1,063,264
1,091,033
4,359,246
2,992,394
8,203,743
2,839,344
600,446
120,036
19,000
11,224
(•)
13,166
26,132
39,098
45,431
57,644
61,274
56,048
44,634
130,501
45,378
45,936
9,154
3,071
1,175
257
126
(«)
13,658
31,449
44,676
43,011
54,258
57,769
48,725
45,425
135,096
60,505
134,313
70,220
51,059
34,371
13,259
16,094
15,559
53,395
99,130
U0,905
103,519
102,932
98,249
86,197
53,290
173,039
51,721
43,023
5,319
965
195
29
10
18,222
79,715
182,854
248,608
278,047
298,637
291,426
304,360
276,042
893,345
410,189
578,043
97,335
, 19,971
2,703
820
61
4,588
26,730
46,873
52,531
82,185
74,405
76,994
60,043
51,067
121,799
32,805
39,164
9,575
2,736
925
210
92
7,134
25,678
51,043
70,145
94,125
75,077
79,429
77,519
62,610
164,814
71,199
149,447
79,270
42,855
26,576
9,934
7,282
Nontaxable returns, total
4,702,895
20,418,432
^10,780,654
2,986,092
7,875,589
675,339
1,392,327
234,133
967,501
532,460
1,038,245
267,263
892,407
No adjusted gross income-..
228,750
244,334
320,984
1,285,723
1,106,227
670,767
439,848
404,262
830,224
827,253
1,057,706
4,376,709
4,573,332
3,398,058
2,639,901
2,715,244
^1,434,583
85,524
260,919
1,929,387
2,741,745
2,330,464
1,953,083
2,914,115
80,630
111,702
199,936
818,130
702,657
461,801
318,987
292,249
299,237
137,821
204, 516
1,179,575
1,554,453
1,459,675
1,303,446
1,736,311
13,450
40,805
53,163
182,519
145,797
103,188
64,625
71,786
57,657
18,332
37,010
207,766
252,090
241,245
200,725
377,502
98, OU
17,953
12,767
30,338
23,738
21,804
11,082
18,392
e<t9,830
36,984
22,963
68,132
41,544
43,650
13,731
85,657
4,426
45,531
50,293
149,411
103,210
63,434
46,279
69,721
11,025
15,618
31,138
159,787
159,297
143,909
U0,235
377,135
93,229
27,124
21,743
53,261
36,305
22,342
11,637
21,622
540,086
31,637
26,965
78,213
56,320
34,261
38,561
86,364
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $^,000
$4,000 under $5,000
8,990,102
17,653,302
9,610,773
4,688,377
31,780,225
68,284,831
36,884,040
18,239,697
^25,733,430
133,226,547
115,352,286
121,917,993
6,752,874
16,660,679
9,192,031
4,058,788
20,872,548
121,609,069
105,213,248
75,215,249
1,129,945
1,465,976
771,104
819,899
2,293,692
5,364,565
4,412,165
W, 333, 871
296,336
280,730
132,202
106,190
974,999
293,828
150,514
405,940
741,728
522,222
178,425
108, Ul
1,190,508
1,754,955
943,724
1,129,434
406,468
364,245
122,734
85,547
960,042
440,825
169,833
415,844
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
Partnership
Sales of ciapital assets
Ordinary gain
from sales of
depreciable
property
Sales of property other than capital
assets
Adjusted gross income
classes
Net profit
Net loss
Net gain
Net loss
Net gain
Net loss
Number of
returns
Amount
(Thousand
dollar.)
Number of
returns
Amount
( Thousand
dollars)
Number of
returns
Amount
(Ihousarjd
dollars)
Number of
returris
Amount
( Thousand
dollars)
Number of
returns
Amount
(Thousar^d
dollars)
Number of
returns
Amount
dollars)
Number of
returris
Amount
(Thousand
Miliars)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(25)
(27)
1,185,413
11,800,008
375,381
1,326,361
5,107,677
11,736,622
1,072,929
663, 3U
235,221
238,725
48,132
58,646
187,752
309 536
Taxable returns, total
l,0t.5,815
11,431,000
30o,029
714,068
4,484, 32 o
10,885,084
985,002
603, 9oO
182,676
194,258
37,172
50,500
135,082
180,910
(")
12,351
21,339
29,522
45,066
53,626
65,744
66,969
59,323
232,443
133,351
256,212
69,860
14,580
3,389
486
158
(•)
17,916
52,449
92,997
158,995
198,339
262,930
282,566
310,968
1,350,033
1,089,113
4,033,907
2,278,300
317,596
346,986
93,342
42,400
(•)
3,973
5,164
7,431
12,629
12,129
18,080
14,899
17,093
67,087
39,390
75,553
22,816
6,482
2,196
489
209
(-)
4,342
7,211
6,632
7,241
11,037
19,476
41,749
10,383
70,396
52,763
135,777
125,063
72,688
53,233
18,803
2o,322
7,465
47,492
83,922
157,583
130,452
222,089
254,691
295,794
274,687
1,238,603
679,517
336,105
154,671
34,661
9,339
1,614
641
5,641
24,675
54,969
101,938
113,326
164,964
181,893
210,013
208,546
1,027,888
901,034
2,578,123
1,571,175
1,160,572
1,114,916
614,256
851,755
(♦)
9,148
26,740
29,534
36,795
53,668
69,442
63,654
69,237
260,513
139,375
182,492
36,463
6,061
951
. 105
26
(•)
6,376
19,069
13,349
21,157
33, set
42,873
33,438
38,639
144,010
81,753
124,539
23,554
5,086
844
96
23
j 7,580
8,167
13,753
11,752
9,775
13,350
11,764
44,046
21,608
31,655
5,794
1,581
487
91
o4
C-)
6,524
2,953
10,265
8,296
7,132
11,552
6,950
41,832
23,188
50,510
15,381
5,296
2,795
893
6t4
(•)
\ 2,793
2,394
1,995
1,989
6,760
1,995
6,696
4,770
5,242
1,104
296
97
33
11
(•)
849
1,878
1,261
368
7,999
1,098
6,434
6,209
15,087
4,275
2,194
1,955
330
122
(•)
3,192
( 2,394
1 7,593
13,331
10,356
9,558
11,747
6,510
32,016
U,468
17,558
4,887
1,372
545
101
55
$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..
(•)
3,696
3,168
6,519
20,340
13,711
15,023
10,435
4,658
24,494
17,538
34,609
15,561
5,509
3,760
665
347
Nontaxable returns, total •• ■•
119,599
369,004
o9,352
012,293
623,351
850,940
87,927
59,350
52,544
44,4oo
10,959
8,145
52,570
128,628
No adjusted gross income- ••
10,129
4,250
6,577
21,606
22,325
15,554
13,360
25,798
28,863
6,036
6,291
23,260
44,430
43,399
44,529
167,146
22,462
4,771
3,979
10,932
7,164
7,364
4,503
8,177
323,695
76,456
19,351
77,44b
14,743
12,193
3,753
84,651
52,434
30,510
33,517
124,128
134,125
90,664
60,416
92,557
203,361
42,295
28,300
131,049
94,595
72,474
55,435
218,381
13,078
3,790
3,535
11,060
15,634
16,119
10,551
14,110
10,538
l,53o
2,518
6,911
10,578
9,217
8,401
9,651
8,751
3,186
3,380
5,785
9,553
6,178
2,105
13,606
11,638
1,256
2,605
3,307
9,949
2,560
542
12,609
(«)
> 4,332
5,673
(•)
1,183
4,705
12,383
( ) 5,176
1 5,585
f 10,943
3,795
5,181
9,607
71,022
13,693
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 or more
7,112
15,497
1,555
3,335
16,414
158,409
311,911
235,173
479,920
307,339
1,314,010
1,369,734
8,748,925
54o.2b9
832.256
819.782
140.035
93,753
54.885
41,350
12,4o3
5,712
13,893
0,937
32,099
5o,o40
o0,069
32,683
33,360
126,474
Returns $5,000 under $10,000-
Returns $10,000 under $15,000
Returns $15,000 or more
80,240
08,351
148, cA3
1
08,708
85,105
80,279
1,3C
1,2.!
1,72
7,381
6,529
1,411
98
1,04
8,83
L,789
s,527
),524
30^
26:
36<
,469
,018
,406
182,
145,
241,
631
261
668
71
45
63
768
314
254
52,258
43,406
101,701
17,
6,
11.
L27
3Qo
=40
76,123
26,350
80,589
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/1967 • Returns Filed and Sources of Income
.—JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME,
AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
Dividends
in adjusted
Interest received
Pensions and annuities
Rent
Royalties
Adjusted gross income
gross income
(taxable portion)
Net income
Net loss
Net income
Net loss
classes
Number of
returns
Amount
(Thovstnd
dollars)
Number of
returns
Amount
fTTiousand
dollars)
Number of
returns
Amount
f Thousand
dollars)
Number of
returns
Amount
( Thousand
dollars)
Number of
returns
Amount
( Thousand
dollars)
Number of
returns
Amount
( Thousand
dollars)
Number of
returns
Amount
f Thousand
dollars)
(23)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
Grand total
4,190,644
9,049,637
19,699,563
9,895,430
1,536,777
3,386,548
2,370,776
3,120,139
1,880,326
1,487,681
410,271
546,441
19,526
62,760
Taxable returns
3,301,050
f, 703, 732
17,907,397
3,774,594
1,029,477
2,535,220
2,378,039
2,6d7,929
l,o39,4Sl
1,133,132
342,175
493.759
18,755
32,902
(♦)
31,730
59,977
114,386
114,204
151,640
184,496
205,317
194,553
975,705
625,218
901,115
187,124
40,970
10,197
1,669
650
(«)
11,526
24,548
66,960
78,149
99,956
103,337
159,469
104,840
721,646
680,508
2,490,449
1,677,124
1,113,013
790,970
302,321
283,741
29,760
209,869
483,250
733,040
907,896
1,193,563
1,562,351
1,640,880
1,609,191
5,705,362
1,974,905
1,579,126
222,638
43,276
10,433
1,698
659
10,390
82,439
237,338
348,026
344,425
373,153
472,479
459,780
464,528
1,915,192
1,081,633
1,906,746
639,992
248,021
120,050
35,941
34,461
4,566
43,062
93,302
114,122
89,241
96,890
82,680
67,691
58,279
205,718
72,608
81,711
14,400
3,869
1,097
172
69
2,940
60,337
182,253
241,812
186,907
247,550
162,690
163,601
165,560
491,236
217,554
301,494
72,054
27,739
9,362
1,433
673
10,840
36,623
92,281
131,134
153,131
170,655
204,857
197,618
212,980
614,878
226,307
263,571
50,258
10,082
2,302
368
154
8,697
25,947
78,689
94,561
107,611
124,028
133,949
118,483
138,592
502,813
297,742
679,172
248,282
80,463
21,928
5,178
1,789
(•)
19,199
37,794
66,196
91,831
140,704
173,183
163,874
141,542
504,639
163,944
151,150
25,492
5,573
1,552
280
132
(*)
7,485
23,030
39,354
47,472
65,277
90,829
83,478
64,276
298,689
122,799
219,268
74,448
26,380
16,362
5,874
2,080
(»)
5,175
10,749
18,102
19,100
26,048
23,865
16,024
24,055
68,461
39,873
66,628
15,103
4,951
1,587
314
143
(♦)
1,679
3,134
12,142
15,016
11,645
13,195
16,003
16,768
49,073
49,059
135,784
77,060
42,808
31,047
9,555
8,368
(•)
> 2,194
3,058
3,279
4,893
2,003
770
284
67
24
_
$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..
(•)
506
3,473
1,777
6,121
6,975
6,937
3,401
1,857
911
Nontaxable returns, total
389,590
340,910
1,791,674
1,120,836
507,302
851,326
492,735
452,212
190,845
299,549
58,096
52,683
771
29,857
No adjusted gross income-.-
22,370
9,270
21,290
74,445
109,758
66,695
39,982
45,280
45,025
3,479
4,625
31,964
48,049
48,026
41,601
118,141
94,918
82,454
101,720
482,808
494,837
267,532
124,238
143,167
77,386
21,405
31,543
218,662
326,323
192 , 523
111,456
141,588
3,253
8,749
8,749
126,434
207,077
95,466
39,899
17,675
0,310
6,593
7,403
140,013
299,825
205,655
109,402
76,125
26,300
18,290
31,105
139,376
134,231
69,404
34,341
39,688
34,087
6,228
13,418
97,063
119,432
74,003
41,180
66,746
31,103
9,473
10,738
37,890
40,823
25,954
12,855
21,999
157,024
5,049
8,257
31,109
30,897
14,338
13,369
39,506
7,592
2,394
3,385
13,154
17,860
10,339
3,984
9,387
15,383
1,435
1,481
5,843
6,974
2,197
1,375
15,995
(«)
(•)
(»)
(•)
_
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
(•)
(•)
552,502
886,552
980,435
1,771,155
325,976
574,773
728,265
7,420,623
3,104,424
7,040,247
5,715,158
3,339,739
1,657,492
2,205,23'
1,925,801
4,106,95C
744,673
411,853
206,115
174,131
1,262,543
998,605
494,274
631,126
723,925
972,812
ol8,537
555,502
593,360
6o2,004
517,510
1,347,265
293,431
729,731
506,772
350,342
330,944
373,170
305,917
477,644
93,733
117,083
69,129
130,326
53,955
33,775
49,950
358,751
2,855
2,194
3,058
11,419
3,878
Returns $5,000 under $10,000-
Returns $10,000 under $15,000
Returns $15,000 or more
506
3,473
54,903
Estates and trusts 1
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
f Thousand
dbij-rsj
Number of
returns
Amount
(Jhousaitd
dotlars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thoosartd
dollars)
f Ihoos«id
dollars)
Number of
returns
Amount
CThous«id
dollars)
Number of
returns
Amount
{■Thousand
doiiarsj
(42)
(43)
(44)
(45)
(46)
(47)
(43)
(4y)
(50)
(51)
(52)
(53)
(54)
291,039
548 , 930
24,504
24,508
208,490
l,oS9,735
95,70d
409 , 163
1,139,133
511,627
361,927
334,233
125,662
Taxable returns, total
265,012
519,007
21,233
19,ij(j4
203,411
1,673,073
78,971
2o2 , 342
1,42d,3'JU
48o,000
316,552
320,023
118,846
(*)
[ 9,137
9,940
9,946
11,153
15,093
10,738
61,353
35,939
71,434
20,728
6,414
2,114
367
146
(*)
4,804
7,769
8,452
10,212
11,866
9,917
46,978
53,808
167,529
89,851
51,538
31,088
10,877
13,871
{ -
3,978
( 6,955
2,976
4,872
1,722
511
176
31
12
2,244
3,134
2,223
4,296
3,713
1,272
2,323
379
80
I 5,562
j 10,128
C 3,956
' 10,727
( 41,796
30,255
72,885
20,434
4,627
874
123
44
D,725
13,051
12,377
22,088
100,557
115,096
604,021
429,081
221,478
96,949
26,371
25,279
1 r '
< J 5,164
8,738
9,536
18,350
10,041
18,351
5,332
1,502
567
135
64
(•)
14,162
20,732
21,444
36,398
21,196
79,558
32,605
15,768
12,530
4,166
3,701
3,31d
18,702
25,0o4
1 45,410
70,518
j 64,199
1 78,321
( 102,134
( 89,538
379,683
164,955
260,355
81,844
33,254
9,672
855
-93o
(")
5,350
8,738
14,295
40,874
41,672
46,448
41,871
42,075
157,203
50,921
21,823
2,043
379
95
7
3
(«)
9,117
7,304
15,615
29,782
35,559
30,547
25,108
18,809
88,361
33,388
19,965
2,203
494
153
12
9
(•)
12,312
21,836
34,534
29,493
32,847
35,134
30,762
83,021
22,339
12,295
606
58
12
1
2
$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..
(•)
4,665
5,570
10,471
7,744
8,420
11,526
10,677
37,335
11,503
8,661
782
87
17
1
3
Nontaxable returns, total
26,026
29,923
3,269
4,845
5,076
lo,712
lo,735
14o,320
^237,707
25,623
43,37o
14,205
6,817
No adjusted gross income...
(•)
1 3,088
9,524
\ 6,560
4,105
(«)
952
8,358
7,166
9,177
(-)
I 2,636
(-)
2,705
(•)
i 4,412
(•)
12,147
3,830
(•)
4,799
1 7,907
83,593
(•)
20,139
42,565
'382,673
'5,121
3,501
31,788
( 30,579
( 8,927
{ 21,121
( 4,171
(•)
10,825
I ...
(*)
20,828
14,324
3,255
(•)
> D,oo5
(•)
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$<;,000 under $5,000
3,617
2,920
31,568
60,091
61,687
137,693
25,997
50,o81
47,622
424,630
3,620
4,776
5,759
10,349
3,989
2,736
2,527
15,25o
5,834
30,990
41,99o
129,670
11,210
52,909
101,660
1,524,006
17 , lo9
23,244
18,314
36,479
127 , 546
64,253
3o,S32
180,527
'199,380
399,282
377,838
561,443
51,5d3
217,506
167,270
75,288
",.,0
52, 054
lo3,7t>8
83,088
35,323
Retuma $5,000 under $10,000-
Returns $10,000 under $15,000
Returrts $15,000 or more
143,
88,
5b,
035
381
233
49,625
37,365
21,054
Footnotes at end of table- See text for "Explanation of Classification and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data-
Individual Returns/1967 • Returns Filed and Sources of Income
17
.—JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS,
AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
EXEMPTIONS, TAXABLE INCOME,
Self-employed
standard deductions
Itemi
zed
Adjiosted gross income
expenses
pension
deduction
Total
deductions
flTiousJid
doJ/orsJ
Total
Uxnimm
10 percent
deductions
classes
Number of
returns
Amount
f Thousand
doJ/arsJ
Number of
returns
Amount
(Thousiwtd
dollars]
Number of
returns
Amount
fTTwusand
doiT.rsJ
Number of
returns
Amount
fT7.ous*id
rhllarsi
Number of
returns
Amount
(■Thousand
doJiarsJ
Number of
returns
Amount
(Thouaand
dollar*)
(55)
(56)
(57)
(5S)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
2,860,612
3,156,131
99,737
73,602
63,459,414
16,869,952
12,354,948
7,535,509
4,658,358
9,334,442
7,696,591
23,843,351
51,104,466
Taxable returns, total
2,750,362
2,972,430
98,119
73,240
59,243,879
13,422,297
10,134,491
4,165,849
2,531,307
9,25o,447
7,653,184
22,617,362
49,059,390
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 unier $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000..
(•)
19,670
55,827
96,172
158,338
202,474
268,347
282,390
262,863
869,043
296,720
214,244
18,693
3,094
742
111
44
(»)
21,343
61,056
101,786
154,130
192,029
264,253
252,194
261,591
863,144
340,476
376,665
61,971
14,391
4,553
1,076
921
(•)
4,782
4,982
3,391
3,059
13,116
8,690
39,401
17,430
2,243
209
16
2
(«)
451
1,281
776
671
4,433
4,651
36,725
20,710
2,851
258
19
3
55,511
377,833
997,776
( 1,730,426
1 2,617,943
f 3,677,035
4,864,684
5,045,819
5,075,755
17,461,148'
6,351,503
6,922,573
2,124,485
940,265
575,265
213,725
212,128
127,666
573,570
1,080,196
1,371,421
1,489,629
1,596,883
1,598,905
1,373,461
1,161,868
2,515,635
363,683
142,628
6,124
566
57
3
50,992
251,414
543,104
765,932
923,446
1,100,284
1,226,242
1,173,510
1,101,001
2,515,304
383,915
142,605
6,114
566
57
3
127,467
573,171
1,076,026
964,974
674,017
421,190
223,901
88,742
15,929
432
50,965
251,321
541,606
582,668
473,524
334,647
196,466
83,610
15,930
348
(«)
4,571
406,446
615,612
1,175,694
1,375,004
1,284,719
1,145,936
2,515,203
363,663
142,628
6,124
566
57
3
(>)
1,569
183,244
449,924
765,636
1,029,776
1,089,699
1,085,071
2,514,956
363,915
142,605
6,114
566
57
3
9,552
( 163,240
1 463,830
871,991
1,338,206
1,859,145
2,361,049
2,313,660
2,185,170
7,075,398
2,199,150
1,657,655
231,224
44,867
10,764
1,750
671
4,520
126,419
4X,671
964,494
1,694,494
2,576,751
3,638,442
3,872,310
3,974,755
14,945,844
5,967,593
6,779,969
2,118,371
939,699
575,208
213,722
Nontaxable returns, total
110,251
133,652
(•)
(»)
4,215,534
3,447,654
2,170,458
3,369,660
2,127,052
77,994
43,408
1,026,490
2,045,077
No adjusted gross income...
2,962
1 5,568
11,852
24,264
24,973
19,543
21,089
13,302
17,976
14,977
29,965
41,397
25,502
40,533
(•)
! :
(•)
(•)
(-)
(•)
141,006
164,689
751,115
833,661
704,559
j 538,447
I 1,061,857
232,977
306,967
1,174,999
664,634
419,797
269,149
159,111
124,075
161,474
635,537
X5,604
319,922
247,776
135,070
232,565
305,397
1,167,048
856,489
418,800
283,775
105,566
124,060
161,332
635,385
543,602
319,592
245,257
97,824
(*)
9,541
j 9,142
5,375
53,525
(*)
1,294
2,333
2,519
37,246
11,357
13,997
110,724
(■ 243,593
250,970
150,699
245,150
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
23,215
114,579
288,257
384,637
290,671
926 787
262,420
1,193,407
870,539
534,246
328,205
1,152,482
873,314
802,130
2,799
15,615
13,316
68,007
604
3,235
4,526
65,235
6,315,223
21,988,379
17,567;173
17,588,639
6,441,399
7,373,109
2,520,971
534,473
3,646,830
5,652,806
2,520,640
534,672
6,005,712
1,529,365
432
3,455,809
1,202,201
348
435,687
5,843,743
2,520,539
534,473
191,021
4,450,606
2,520,292
534,672
2,319,952
10,280,194
7,089,802
4,153,903
Returns $5,000 under $10,000-
Returns $10,000 under $15,000
Returns $15,000 or more
16,335,572
15,046,534
17,053,967
Exemptions
(Thousand
doLlars)
Number of
returns
with no
taxable
income
Taxable income
Income tax
before
credits
(Thausord
dollars)
Tax credits
Adjusted gross income
Number of
returns
Amount
f Thousand
dollBTs)
Retirement income
credit
Investment
Foreign tax
credit
All other tax
credits
Income tax
after
Number of
returns
Ajnount
(Thouaend
dollars)
Number of
returns
Amount
f TTiouaand
dollora)
Number of
retijrns
Amount
^Thousand
dbiJarsJ
Number of
returns
Amount
fThoosand
dollars]
(Thousand
dollars}
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(80)
(81)
93,113,276
4,300,379
36,641,675
246,012,460
49,889,565
775,703
103,121
1,626,192
406,161
115,966
77,153
14,138
3,166
49 299 946
Taxable returns , total
80,8d2,217
-
3':,239,d59
245,344,157
49,771,139
596,619
S2,57o
l,o07,237
328,642
112,297
57,130
13,138
2,73o
49,299,946
164,542
1,053,935
2,775,731
4,452,014
6,059,646
7,720,129
9,215,053
8,594,304
7,848,201
22,061,672
5,898,406
4,289,486
589,815
108,456
25,174
4,096
1,557
-
137,218
741,810
1,569,029
2,243,412
2,827,836
3,456,028
3,959,954
3,687,140
3,347,038
9,591,032
2,532,333
1,800,232
237,349
45,433
10,841
1,753
671
27,025
484,678
1,778,508
3,969,459
6,936,204
11,112,256
15,595,707
17,689,309
18,826,333
75,596,011
31,562,992
39,383,080
12,939,180
4,928,644
2,503,046
957,983
1,053,742
3,803
66,271
254,636
580,926
1,038,226
1,705,704
2,458,722
2,862,920
3,114,037
13,211,971
6,028,362
9,268,036
4,568,583
2,224,139
1,296,559
518,530
567,514
(»)
7,153
39,129
86,463
67,121
73,664
48,949
46,459
37,727
91,440
35,799
48,951
9,154
2,660
791
115
52
(•)
259
2,151
7,314
9,485
12,725
7,635
7,400
6,345
14,226
5,797
7,302
1,373
397
124
17
9
(•)
18,540
48,457
76,002
94,936
101,113
110,440
117,033
107,404
336,527
168,294
320,555
82,544
16,053
4,578
830
335
(•)
730
3,011
5,802
9,470
11,667
14,843
16,604
16,731
66,606
37,246
85,997
33,368
14,750
7,525
2,352
1,915
(.) -
1 2,396
2,993
4,383
3,675
3,396
15,862
12,014
37,739
17,825
7,767
2,889
595
258
(-)
192
385
1,006
821
1,379
3,150
3,673
13,749
10,879
7,629
6,597
2,291
5,176
\ 4,177
> 3,867
1,660
2,068
8U
252
87
12
4
232
729
494
519
225
193
184
157
3
$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..
3,764
67,284
249,675
r 567,737
J 1,019,130
^ 1,680,714
1 2,435,206
f 2,837,663
3,089,587
ll3,127,678
5,981,148
9,160,503
4,522,752
2,200,881
1,282,106
5U,709
560,410
Nontaxable returns, total
12,251,059
4,300,879
402,015
668,305
118,427
179,082
20,548
218,956
77,521
3,671
20,022
(•)
(■)
-
No adjusted gross income...
498,134
496,355
634,624
2,626,026
2,743,999
2,038,835
1,583,940
1,629,146
228,750
244,334
320,984
1,278,747
1,075,964
544,347
348,553
259,200
6,976
32,263
L2o,420
91,295
145,061
1,311
15,475
69,765
101,656
479,696
163
2,175
10,192
14,641
91,236
(-)
12,213
91,311
48,830
25,537
(»)
652
6,393
7,621
5,846
U -. — .
5,785
19,946
35,108
41,952
116,163
143
1,509
3,798
6,910
65,156
(*)
(•)
3,257
(•)
(•)
19,902
1 («)
-
(•)
~
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
-
9"^^ n?6
287 :>P.i
24 439
247 iQ&
21,932
107,419
79,073
197,737
2,314
17,538
16,470
79,646
189
(•)
(-)
323
294
2,026
688,459
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
40,970,8'
22,130,4;
10,943,8]
9
4
8
248,.
7,
3,i
21
73
06
17,405
9,603
4,684
,081
,600
,571
70,.
75,
93,<
.56,581
)74,203
33,600
11,;
13,:
24,.
24,624
25,074
04,641
2'
!9,325
1,507
7,588
49,427
14,231
15,024
630,317
348,486
600,001
4
68
,669
,783
,512
6,167
2,077
5,096
11,062,301
13,127,678
24,221,508
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."
18
Individual Returns/1967 • Returns Filed and Sources of Income
Table 5 . — JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS,
AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
EXEMPTIONS, TAXABLE INCOME,
Adjusted gross incane
classes
Tax from recomputing
prior year
investment credit
Number of
returns
(Thousand
dotlars)
Self-employment
tax
Number of
returns
Amourit
( Thousand
dollars)
Taxpayments
Tax withheld
Number of
returns
Amount
(ThousBod
dollats)
Excess social
security taxes
withheld
Number of
returns
Amount
(Thousand
dollars)
Nonhighway Federal
gasoline
tax
Number of
returns
Amount
(Thousand
dollars)
Tax withheld by
regulated invest-
ment companies
Number of
returns
Amount
(Thousend
dollars)
Nonspecified
refundable
taxes withheld*
Number of
returns
Amount
(thouamid
dollars)
(S2)
[Si)
(84)
(85)
(86)
(87)
(88)
(89)
(90)
(91)
(92)
(93)
(9*)
(95)
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
242,201
5,324,278
1,372,472
35,386,858
40,605,355
3,615,856
94,385
Id, 556
184,495
33,009,005
40,193,613
3,535,757
5d,843
9,573
6,383
6,782
8,977
9,176
12,368
11,963
45,179
21,828
40,126
11,184
3,233
1,154
245
113
1,035
467
567
948
1,733
1,801
2,268
6,055
3,800
9,930
3,556
1,451
742
258
221
27,932
135,713
254,736
347,889
368,946
384,608
351,867
314,963
284,060
815,639
341,598
498,257
89,419
13,898
2,752
373
lU
2,648
17,055
41,439
68,379
86,080
98,056
95,022
89,398
83,442
263,775
125,416
196,668
35,736
5,297
1,029
130
99,055
583,422
1,251,806
1,897,137
2,533,963
3,195,463
3,748,114
3,499,129
3,184,567
9,103,503
2,338,351
1,381,570
153,991
30,175
7,110
1,178
471
14,662
123,612
360,828
732,945
1,265,666
2,023,411
2,915,030
3,282,333
3,445,762
13,572,920
5,301,513
5,116,118
1,386,547
469,762
143,922
25,773
12,309
(*)
3,697
9,158
15,319
142,006
460,339
484,800
447,134
1,455,354
332,535
188,282
35,020
8,338
1,930
317
136
(•)
488
509
611
3,044
13,614
23,150
25,196
110,238
37,150
34,641
11,639
3,723
920
139
59
7,780
34,698
65,823
84,169
89,744
86,763
89,522
73,569
62,665
168,195
55,216
56,067
10,205
2,768
370
187
94
312
1,811
3,811
4,968
5,359
5,052
5,474
4,558
4,236
10,789
3,985
4,580
1,149
423
199
52
64
(•)
(-)
3,979
1,758
4,855
2,049
888
306
71
22
(•)
(«)
184
2,219
2,374
2,065
1,707
507
322
2,887
4,174
811
1,231
290
131
35
745
192
1,U6
797
1,045
180
211
82
1,091,516
2,377,851
446,031
37,544
2,030
2,595
150
4,383
5,785
4,588
7,779
5,585
21,145
976
1,369
939
1,055
814
5,087
34,344
36,838
82,830
291,640
230,894
158,156
109,919
146,885
4,796
2,347
4,998
24,668
28,464
25,670
24,111
46,804
59,905
95,762
162,063
629,887
552,452
363,000
265,928
247,854
27,811
15,188
11,742
64,105
81,759
65,415
45,736
100,985
2,100
3,462
3,681
2,569
14,831
170
275
417
117
1,062
51,327
29,318
30,914
94,936
63,616
55,450
42,351
73,119
5,727
1,679
1,838
6,725
5,029
4,485
3,829
8,231
(»)
(«)
(♦)
(«)
(«)
(•)
(«)
(«)
(«)
(»)
48,723
67,042
47,644
78,787
9,998
10,846
6,858
20,714
1,710,900
1,835,433
827,371
950,569
245,575
492,552
268,344
365,001
5,961,418
16,396,477
9,112,1
3,916,076
1,543,803
13,009,192
13,584,162
12,469,198
29,515
1,562,416
1,456,917
567,008
2,537
67,276
110,485
88,426
565,381
457,890
173,731
127,361
40,214
31,586
11,572
10,9U
2,166
1,790
2,589
10,011
124
931
1,123
9,549
3,089
2,388
4,174
2,519
265
655
745
3,662
Taxpayment s — Cont i nued
Adjusted gross income
classes
Pa^Tnents on 1967
declaration
Number of
returns
dollars)
Tax due at time
of filing
Number of
returns
(ThousKtd
dollars)
Overpayments
Number of
returns
Amount
(Thousvid
dollars)
Cash requested
Number of
returns
(Thouaartd
dollars)
Bonds only requested
Number of
returns
( Thousmid
dollars)
Credit on 1968 tax
Number of
returns
(Thousertd
dollars)
(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
(lOd)
(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 $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
4,165,533
10,509,482
11,416,199
6,794,823
28,123,885
25,855,234
6,693,373
l,425,4o2
3,902,054
10,367,655
5,687,126
25,569,229
7,043,309
6,007
15,787
1,256,401
4,333
33,013
93,222
162,034
197,090
209, 8U
223,639
228,905
211,847
842,497
523,798
923,176
195,344
40,837
10,155
1,662
639
1,225
10,089
33,691
69,413
94,418
121,339
148,332
165,517
1d5,426
839,297
754,800
3,196,599
2,301,128
1,213,969
732,118
270,217
239,575
37,771
210,807
499,759
651,839
706,199
821,742
861,735
828,593
794,401
2,775,514
1,095,174
1,072,712
179,086
35,785
8,683
1,450
3,027
23,639
65,945
111,283
136,116
169,628
180,274
181,114
186,276
830,628
575,868
1,625,257
1,037,365
583,898
437,156
225,111
314,541
99,248
527,423
1,057,113
1,582,997
2,111,679
2,619,603
3,091,662
2,853,190
2,546,550
6,799,115
1,483,739
725,542
58,203
9,537
2,155
296
77
12,729
74,472
173,292
282,554
396,390
542,769
731,309
727,838
654,116
1,968,524
573,434
613,371
178,654
66,906
32,252
7,915
6,774
97,652
511,953
1,019,070
1,524,837
2,043,756
2,553,380
3,025,122
2,778,154
2,480,237
5,558,054
1,339,271
495,278
17,525
2,074
372
49
12,211
71,028
162,661
265,841,
380,426
526,282
705,377
699,658
o33,826
1,865,903
490,253
353,014
55,120
17,155
7,012
1,776
564
.}
(*)
5,756
5,158
20,528
8,685
3,998
70
4
(*)
1,695
2,113
707
782
5,378
2,712
2,238
73
17
(
(*)
17,459
45,013
68,403
77,491
72,417
74,709
78,611
67,731
267,128
163,980
265,825
44,905
8,278
1,927
255
70
(♦)
3,372
10,117
16,366
15,129
15,778
23,528
27,462
19,508
97,243
80,469
258,117
122,475
49,725
25,241
6,139
6,211
141,831
525,358
2,418,430
5,355
169,060
34,424
10,628
7,115
42,162
48,035
39,602
29,484
52,031
32,094
4,996
2,143
14,449
16,068
16,468
11,662
43,951
23,561
31,053
71,387
235,385
172,445
113,820
82,191
104,501
4,313
1,440
4,289
17,705
19,024
16,386
15,581
28,957
113,758
123,372
177,519
666,152
571,852
372,015
271,775
258,203
62,368
20,803
14,310
77,061
92,808
75,481
52,014
131,523
95,300
118,590
173,529
545,522
545,664
351,115
257,229
231,481
42,434
17,783
12,944
68,674
84,986
68,367
45,541
107,519
(•)
(«)
23,105
5,779
5,186
25,023
32,094
25,378
17,139
35,355
19,821
3,020
1,366
8,366
7,574
7,043
6,047
23,599
504,102
1,1U,470
847,696
1,699,265
212,297
721,204
846,613
8,729,358
2,130,021
4,107,059
2,783,045
2,395,074
232,534
878,841
833,135
4,800,213
5,563,234
13,464,945
6,809,731
2,285,975
937,893
3,U3,992
1,985,350
1,502,443
5,340,466
13,099,932
6,555,536
1,858,300
352,470
3,024,052
1,379,501
942,250
10,545
27,430
20,528
12,758
1,813
4,794
5,378
5,088
266,780
400,382
270,659
487,641
83,610
115, W5
100,371
555,107
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-
^Deficlt-
Negative "Other sources-"
*Includeo 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/1967 « Returns Filed and Sources of Income
Table 6 .—SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS,
TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES
19
EXEMPTIONS, TAXABLE INCOME, AND
Adjusted gross income
classes
Number
of
returns
Number of
exemptions
Adjusted
gross
income
Salaries and wages
(gross)
Number
of
returns
( Thou sand
dollars)
Business or profession
'(Thotiiwid
dollars}
Number
of
returns
f Thousand
dollars)
Number
of
returns
Amount
(Thouamid
Number
of
returns
(Thoummid
dollars)
(1)
(6)
(7)
iS)
(10)
(11)
(13)
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...
28,610,745
37,585,531
^95,978,589
78,191,444
301,923
U0,03o
20,570,070
25,925,943
89,850,371
18,802,725
73,621,061
513,818
2,039,741
,144
113,336
179,168
335, 43o
o3,770
81,876
622,576
4,832,217
3,446,352
3,062,778
2,425,267
1,838,754
1,396,966
942,840
659,124
406,165
638,190
143,817
129,351
18,875
4,866
1,537
267
128
622,576
5,110,750
4,241,961
4,079,284
3,319,173
2,467,372
1,910,614
1,288,833
947,550
562, et«;
899,788
220,121
209,765
33,235
8,595
2,749
493
220
585,924
7,150,763
8,565,067
10,648,909
10,879,965
10,075,980
9,047,609
7,042,353
5,587,309
3,846,764
7,481,101
2,449,893
3,655,553
1,258,379
649,868
443,290
184,025
297,619
539,280
4,515,247
3,086,817
2,815,807
2,238,859
1,699,655
1,312,496
873,220
600,733
367,673
531,514
96,018
64,555
8,175
1,921
584
110
61
542,808
6,511,931
7,471,768
9,530,597
9,793,524
9,057,295
8,181,396
6,310,476
4,799,531
3,285,504
5,514,300
1,245,994
1,045,811
222,991
66,792
28,082
6,964
5,297
11,165
89,954
83,012
67,220
56,713
43,345
34,510
24,403
18,222
14,289
33,912
15,443
18,772
2,278
430
123
19
9,244
109,874
147,038
164,928
179,689
148,136
133,626
108,561
88,054
89,715
240,718
157,816
346,932
83,110
21,465
8,187
1,400
1,248
(•)
9,176
7,780
11,564
11,364
9,776
7,974
5,585
5,186
2,627
3,833
2,941
3,557
782
236
121
23
21
(«)
7,280
7,256
10,944
7,763
6,245
7,817
7,878
7,478
2,429
9,880
4,685
10,134
9,050
4,609
5,321
1,012
3,242
6,173
50,662
29,921
23,533
19,217
9,841
11,244
o,982
4,456
2,394
9,353
2,457
2,542
288
73
24
3,338
48,305
40,560
44,784
47,124
25,088
34,756
23,932
14,644
9,266
42,587
19,147
26,063
3,496
1,300
453
131
12
(«)
8,777
8,378
9,974
7,580
6,976
6,849
3,357
2,194
3,250
1,400
2,413
548
233
95
28
16
(«)
7,895
5,322
5,892
6,754
5,456
6,019
2,358
3,873
8,041
4,236
10,907
5,631
4,168
2,629
1,474
724
8,040,673
6,698,779
4,570,334
165,394
72,262
188,588
m,21e
133,137
3,823,734
2,355,978
1,172,816
388,470
98,338
34,222
33,978
201,285
4,115,838
2,733,231
2,659,613
1,220,989
4U,695
162,580
154,356
^377,273
1,273,476
1,779,438
1,691,489
941,317
333,594
150,742
335,436
30,729
3,614,968
2,095,673
642,535
215,745
60,004
24,292
14,833
81,636
1,220,632
1,547,945
846,401
486,423
196,326
99,863
91,158
4,633
56,647
54,652
54,254
12,634
3,790
l,79o
3,748
6,130
22,943
37,232
53,925
19,289
11,163
4,243
10,469
11,238
5,386
6,583
2,194
(«)
9,330
3,675
8,375
(-)
(«)
44,085
39,298
35,308
10,766
} 4,583
1,633
(*)
13,354
23,043
35,839
19,127
13,221
7,068
31,80t>
15,759
5,984
11,171
74,394
14,399
3,272
12,838
8,313
22,395,886
5,273,087
640,071
301,701
28,373,975
7,321,748
903,352
481,456
'43,623,410
35,782,767
7,504,971
9,067,441
19,929,958
4,868,002
531,641
171,906
38,329,354
31,717,321
5,515,554
2,628,715
496,475
137,885
34,200
37,417
765,696
573,708
242,680
623,047
112,328
31,373
8,900
7,806
216,217
32,612
9,950
43,144
264,594
36,513
9,353
5,430
239,971
114,164
42,587
51,192
101,259
20,700
3,279
4,798
132,692
20,109
8,220
34,072
Partnerships
Adjusted gross income
classes
Net profit
Number
of
returns
thlta,
Number
of
returns
Amount
(Thouatnd
Sales of capital assets
Number
of
returns
Amount
( TTiousaid
dollar*)
Number
of
returns
Amount
(Thauaard
dollara)
Ordinary gain from
sales of
depreciable
property
Number
of
returns
Amount
(Thouaand
dottara)
Sales of property other than
capital assets
Net gain
Amount
(Thouaand
Number
of
returns
Amount
(Thmta^td
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
Grand total
Taxable returns , total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $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..
75,696
212,367
1,007,888
56,796
2,334,427
273,422
131,941
3,934
5,100
13,362
16,233
(«)
17,959
24,485
23,039
16,335
21,349
16,612
13,289
13,787
7,792
21,724
11,381
18,339
3,307
803
239
5o
(•)
21,122
42,520
45,623
43,979
56,136
52,414
56,786
48,402
31,106
124,209
88,945
235,990
38,214
35,633
18,20G
9,73y
11,021
6,150
4,406
7,808
8,581
3,883
5,372
1,313
459
190
40
26
9,983
5,651
2,503
3,874
10,723
4,381
12,786
9,071
5,714
4,138
1,224
1,821
17,664
133,553
131,941
135,225
117,027
129,317
115,060
93,837
99,408
68,627
187,434
68,339
71,247
12,416
3,526
1,204
227
103
5,824
45,292
60,628
102,677
83,180
79,827
69,825
61,407
108,256
69,472
303,632
224,466
441,743
214,081
156,233
140,661
76,209
91,014
(«)
20,645
22,839
17,676
30,290
26,738
15,805
24,906
15,893
15,365
40,660
15,168
20,381
3,295
738
201
20
21
(«)
9,492
17,784
11,694
20,904
15,845
8,966
15,390
U,608
8,291
28,463
11,441
16,835
2,820
649
174
3,186
4,771
3,646
3,401
1,034
1,806
282
100
39
987
1,477
1,760
2,469
886
3,127
1,036
330
121
40
7
I 2,735
1,037
67
16
21
5
3
2,010
2,273
149
22
259
5,971
1,036
747
2,541
1,113
383
315
102
92
59,834
08,239
18,900
179,333
40,948
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
3,896
8,356
15,315
18,900
10,539
2,823
3,945
7,402
8,974
19,524
18,010
10,384
6,998
53,209
9,571
16,47o
36,835
68,408
105,947
40,708
12,505
5,757
7 , 8C3
25,516
9,636
20,737
48,222
29,276
3,850
5,422
J7,1T4
9,497
12,113
10,721
11,723
7,657
3,780
12,789
9,545
4,803
7,455
4,715
1,641
(■)
14,702
(•)
(•)
(•)
(•)
(•)
(•)
(■)
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more...
142,858
73,228
21,791
34,325
217,054
246,564
124,652
487,855
37,076
18,459
3,708
11,453
31,468
17,918
12,077
45,049
822,045
512,011
187,897
158,639
440,259
395,919
304,362
1,373,216
147,334
100,190
41,131
40,207
100,787
61,139
28,706
32,257
13,90o
5,436
3,401
3,376
5,911
9,933
2,469
6,964
4,788
(•)
(•)
854
2,237
(«)
(•>
2,828
14,965
2,413
2,154
2,000
53,569
1,722
2,410
5,705
Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data-"
20
Individual Returns/1967 • Returns Filed and Sources of Income
-SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCO>E,
TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
Dividends in
adjusted gross
income
Pensions and
Rents
Royalties
Adjusted gross income
(taxable portion)
Net income
Net loss
Net income
Net loss
classes
Number
of
returns
Ajnount
( Thouaatid
dotlBrs)
Number
of
returns
Amoiint
fTTtousaid
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
( Thousand
dollars)
Number
of
returns
Amount
( Thoustnd
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(3b)
(37)
(38)
(39)
(40)
(41)
2,261,208
4,743,084
9,093,162
4,533,633
896,586
1,523,851
1,026,156
1,166,304
409,413
296,869
121,405
178,688
4,632
4,403
Taxable returns, total
1,830,473
4,397,611
7,255,355
3,860,072
616,760
1,186,838
657,895
902,337
305,029
187,339
91,024
162,511
4,d24
4,270
14,191
164,224
185,120
154,556
180,552
173,939
152,480
139,049
120,482
97,800
239,278
87,958
97,604
16,903
4,515
1,442
262
123
3,386
73,656
129,357
112,765
155,353
190,712
163,487
209,604
183,854
133,736
536,886
350,824
935,974
464,749
289,582
213,433
74,756
175,497
125,242
1,123,833
943,801
913,344
875,135
758,958
640,007
482,986
395,112
262,437
474,998
122,123
114,159
17,094
4,384
1,371
240
116
16,815
242,467
412,026
396,341
338,752
325,151
293,289
215,384
253,819
165,653
497,574
222,943
327,981
36,113
36,235
17,263
5,629
6,137
(•)
49,401
145,321
106,149
81,808
56,942
44,455
21,860
28,772
13,525
34,515
13,857
13,939
2,399
618
185
27
12
(•)
49,258
202,371
205,097
162,602
133,227
97,198
51,752
63,440
42,011
35,740
37,464
39,000
10,496
3,591
1,328
369
108
(♦)
76,059
95,448
88,464
72,855
58,827
55,095
37,983
40,399
21,637
57,454
22,024
23,718
3,909
971
313
68
35
(«)
43,163
88,353
82,303
32,489
75,996
54,037
42,254
54,037
34,647
122,195
68,806
110,179
27,750
8,372
3,118
1,451
673
(♦)
27,399
28,590
37,547
29,555
40,093
28,652
21,072
22,103
21,303
27,522
8,570
9,162
1,591
443
174
38
24
(«)
11,323
10,660
15,559
16,339
27,260
n,675
8,664
12,654
10,080
18,867
10,580
15,304
7,572
2,035
1,307
837
702
(»)
7,547
5,170
15,481
10,162
7,613
6,689
6,394
3,714
10,359
5,087
8,727
1,954
626
244
44
22
(•)
5,024
3,792
14,918
12,574
3,618
2,870
14,131
9,293
9,635
7,399
31,119
19,553
13,160
7,115
3,925
3,755
(-)
(«)
[2,230
127
54
21
8
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..
kl 000 000 or lEcre
(«)
(«)
1,096
778
308
335
134
1
Nontajcable returns, total-.- •
430,727
345,474
1,837,807
723,563
279,827
342,012
368,261
263,970
104,384
103,932
30,380
16,177
(«)
(•)
No adjusted gross income- ■■
10,981
61,669
92,492
157,863
65,601
21,142
7,143
13,836
7,831
10,881
22,801
76,714
60,785
32,337
14,464
119,661
45,313
462,362
535,451
556,639
171,945
37,261
9,531
17,305
24,645
43,923
39,844
317,942
148,470
37,126
12,291
49,317
(•)
6,156
31,743
151,083
68,444
14,195
5,487
(«)
3,505
21,465
153,695
120,033
25,083
8,946
9,441
42,307
56,473
192,414
44,664
12,500
10,462
7,434
13,541
28,652
132,220
46,613
13,527
21,933
31,021
19,066
13,109
28,885
7,940
} ^'°^*
2,339
70,035
9,124
10,172
7,984
6,820
1,132
3,665
2,354
9,U7
12,315
1 5,558
(•)
2,410
2,764
3,556
5,095
(«)
(-)
1 :
1 ':
(-)
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
-
1,115,535
693,476
240,991
211,206
700,330
911,635
547,577
2,583,542
5,801,862
2,552,958
476,610
261,732
2,080,643
1,279,651
503,291
720,048
663,961
165,804
35,209
31,612
961,254
387,358
36,823
92,916
694,398
222,355
57,943
51,460
542,410
278,840
122,445
222,609
226,328
134,715
28,249
20,121
159,618
78,102
19,349
39,800
69,414
24,686
10,426
16,379
50,759
31,544
9,347
3d, 538
1,199
1,984
689
760
745
1,429
261
1,968
Returns $5,000 under $10,000-
Retums $10,000 under $15,000
Returns $15 , 000 or more
Estates and trusts
Small business corporations
Other
sources
(Thousand
dollars)
Sick pay exclusicn
Moving expense
Adjiasted gross income
classes
Net income
Net loss
Net profit
Net loss
deduction
Number
of
returns
Amount
(Thous^d
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
( Thousand
dollars)
Number
of
ret'-irns
Amount
(Thousand
dollars)
Number
of
returns
Amount
f Thousand
dollars)
Number
of
returns
Amount
dollars)
(42)
(43)
(44)
(45)
(4d)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
209,623
480,388
9,708
14,505
32,903
198,593
5,898
31,390
411, o93
126,869
84,823
43,o84
13,814
Taxable returns , total
167,770
441,494
7,485
7,094
29,763
195,010
4,564
13,997
456,533
121,711
74,924
43,332
13,757
(»)
16,866
7,642
9,724
22,617
14,090
7,308
7,541
12,300
5,985
22,682
11,339
20,396
4,027
1,245
417
81
35
(•)
14,454
7,369
9,802
34,402
29,045
8,070
19,527
13,509
9,353
58,695
37,237
112,803
41,928
18,588
13,403
6,101
5,341
1 '<
(•)
(♦)
1,244
924
201
74
39
8
3
(«)
(•)
(«)
2,903
1,269
364
443
305
19
63
(«)
! .,»
( 0,025
( '^,552
1 3,197
4,894
1,043
257
54
9
6
(♦)
It., 547
16,566
24,597
23,517
57,715
26,530
14,762
5,699
2,598
6,047
) 1.129
760
1,106
205
96
52
11
14
(*)
2,515
2,321
5,678
2,000
1,338
1,403
92
2,217
14
51,603
41,495
r 39,739
53,571
51,435
/ 23,473
1 20,954
24,442
17,764
L 45,919
23,460
35,992
10,813
4,417
2,411
^148
4,lo9
(•)
10,023
18,052
17,658
17,858
19,243
10,976
11,109
10,971
1,622
927
60
26
5
1
(•)
12,806
11,549
12,536
6,384
8,000
8,522
5,264
5,399
840
1,040
109
28
14
(')
9,724
9,918
8,244
9,175
4,764
1,115
j 439
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..
kl 000 000 or ETiore
j 1,547
5,615
2,222
2,772
945
396
257
2
1
nontaxable returns , total - • - •
41,852
38,893
(*)
(*)
3,142
3,533
(«)
(«)
344,839
(«)
(♦)
(-)
(♦)
No adjusted gross income...
Under 4600
(-)
13,292
10,517
11,410
5,943
(»)
4,276
7,562
12,621
12,o81
(•)
1 ,., ■
1 ;
(•)
(«)
(•)
(•)
(«)
{«)
(«)
(»)
(•)
(«)
(♦)
(•)
(•)
(•)
(■)
(•}
'92,980
'5,531
10,064
33,757
8,391
'3
'18
1,431
(•)
(•)
1 (.. ;
(•)
(•)
(•)
(•)
! :
(«)
-
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
95,734
51,972
23,876
33,041
94,101
37,178
60,872
238,237
5,192
(•)
(-)
2,102
8,324
(•)
(«)
5,311
11,335
7,016
5,053
9,499
18,461
18,215
24,651
137,246
(♦)
(•)
(*)
2,255
(•)
15,540
54,071
59,136
10,971
2,641
4R T^'i
19,841
17,420
4,865
1,558
Returns $5,000 under $10,000.
RetumB $10,000 under $15,000
Retumfl $15,000 or more
143,647
47,095
30,849
28,
5,
2,
170
899
031
4,993
995
654
Footnotes at end of table- See text for "Explanation of caiiesifications and Terras" and "Sources of Data, Description of the Sample, and Limitations of the Data-
Individual Returns/1967 • Returns Filed and Sources of Income
21
-SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS,
ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
EXEMPTIONS, TAXABLE INCOME, AND TAX
Adjusted gross income
classes
Employee business
expense
Number
of
returns
(Thousand
dollars)
Self-employed
pension
deduction
Number
of
returns
(Thoos
dolla
Total
deductions
(Thousand
dollars}
Standard deductions
(Thousmid
dollars)
(Thousmd
dollars)
10 percent
(Thousar
dollar!
Itemized
deductions
Amount
(Thoos^d
dollars)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
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
23,638,241
9,162,922
15,092,917
4,843,526
8,545,324
4,319,398
4,839,367
436,685
377,437
12,764,033
16,296,981
6,885,937
,330,138
2,644,261
7,9oo,346
5,873,096
(*)
33,073
39,307
47,339
53,385
49,723
44,515
48,554
30,391
20,955
46,462
10,951
8,900
835
144
49
(*)
25,003
26,050
47,389
35,251
41,148
26,395
43,081
32,841
17,730
41,747
17,218
16,958
3,806
911
390
196
375
2,653
3,681
2,935
2,658
461
50
332
4,201
1,637
2,137
534
177, 05o
1,503,074
1,268,860
1,393,318
1,383,861
1,277,425
'1,153,725
896,744
733,490
511,810
L 983,451
336,378
562,804
233,008
132,893
101,515
41,329
73,292
016,420
4,561,819
2,902,624
2,431,779
1,862,999
1,287,212
943,069
621,569
407,983
249,679
337,161
48,726
24,420
1,254
216
42
5
175,735
1,361,993
907,506
830,582
842,070
701,326
596,859
' 452,419
332,984
231,017
330,119
47,704
24,117
1,246
210
41
5
584,930
4,447,016
2,723,727
427,282
124,481
■, 21,710
(•)
173, U7
1,344,302
862,434
185,532
63,234
14, 699
(«)
31,491
114,803
178,898
2,004,497
1,738,518
1,266,494
942,077
621,569
406,992
249,679
337,161
48,726
24,420
1,254
216
42
5
2,618
17,692
45,072
695,000
778,837
687,024
596,453
452,419
332,092
231,017
330,119
47,704
24,117
1,246
210
41
5
4
6,156
270,398
543,728
630,999
562,263
551,542
453,897
321,271
251,141
156,486
301,029
95,091
104,932
17,621
4,650
1,495
262
124
1,321
141,080
361,354
512,736
541,791
576,099
556,866
444,324
400,506
280,793
653,332
288,674
538,688
231,762
132,684
101,474
41,324
73,288
32,702
(»)
(-)
3,257,765
2,276,935
6,762,730
2,199,267
578,477
(»)
9,331
3,145
(•)
(»)
14,278
11,017
6,392
(*)
(•)
(*)
(•)
(•)
(•)
(•)
1,123,850
723,109
580,020
297,919
139,591
103,184
290,092
3,808,234
2,303,348
897,803
250,132
59,106
16,557
6,078
1,113,563
691,943
323,300
107,067
28,978
3,937
3,197
3,630,036
2,216,795
706,481
174,390
28,695
6,378
(«)
,107,312
685,516
295,307
86,186
18,520
4,424
(«)
178,197
86,554
191,322
75,741
30,411
10,179
6,073
6,251
6,423
27,993
18,881
10,458
4,5U
3,195
15,501
52,629
275,013
138,339
39,231
17,665
27,900
10,288
31,166
256,720
190,352
110,613
94,247
266,896
207,736
194,140
46,462
20,999
191,230
161,197
41,747
40,0o2
3,584
5,406
1,543
3,174
516
5,031
395
2,736
8,693,841
4,700,644
1,005,139
1,622,172
19,710,822
3,515,407
337,228
74,784
6,441,675
2,317,647
330,186
73,414
15,070,210
22,702
4,827,933
15,591
4,o40,6l2
3,492,705
337,228
74,779
1,613,743
2,302,056
330,186
73,413
2,551,927
1,757,680
302,843
226,917
2,252,166
2,382,998
674,953
1,548,758
Adjusted gross income
classes
Exemptions
(Thoos
dolla
Number of
returns
with no
taxable
income
Taxable income
(Thousand
dollars)
Income tax
before
credits
( Thotismtd
dollars)
Tax credits
Retirement income
credit
Number
of
returns
Amount
(Thous^id
Number
of
returns
(Thous^d
dollars)
Foreign tax
credit
(TTtousrtd
dollars)
All other tax
credit
Number
of
returns
Amount
(Thousand
Income tax
after
credits
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(30)
(81)
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
20,846,904
61,692,454
12,315,411
65,734
220,263
32,964
11,938
9,912
3,916
12,180,867
15,555,567
20,570,070
61,533,649
12,290,953
705,141
3,354
187,581
27,471
34,738
373,546
3,066,450
2,545,177
2,447,570
1,991,504
1,480,423
1,146,368
773,300
568, 530
337,719
539,373
132,073
125,859
19,941
5,157
1,649
296
132
622,576
4,832,217
3,445,352
3,062,778
2,425,267
1,838,754
1,396,956
942,840
659,124
406,155
638,190
143,817
129,351
13,875
4,866
1,537
267
128
35,441
2,531,066
4,750,754
6,809,476
7,506,347
7,318,130
6,747,511
5,372,307
4,285,291
2,997,236
5,957,753
1,981,469
2,966,393
1,005,433
511,819
340,125
142,403
224,194
5,017
358, b3S
715,399
1,090,947
1,258,087
1,274,869
1,223,511
1,007,199
830,602
600,127
1,291,446
503,187
983,577
455,254
269,226
193,573
82,241
138,003
(•)
149,327
135,031
106,354
77,780
36,786
34,657
32,939
15,301
48,554
22,119
28,732
5,552
1,488
455
80
26
(•)
8,530
14,562
11,335
8,104
4,170
4,438
3,123
2,222
5,571
2,339
3,336
579
173
56
10
3
(•)
12,539
17,548
29,871
17,826
15,331
13,932
10,289
8,535
6,138
19,291
11,128
18,315
3,6U
1,025
371
(•)
295
1,104
2,681
1,758
2,202
3,115
945
1,077
734
2,936
2,098
4,295
1,683
877
653
101
851
(«)
• 5,463
3,859
9,130
3,000
1,144
474
88
43
(•)
551
2,151
1,971
1,588
869
493
894
(•)
)5,095
180
49
17
1
3
(•)
259
26
3
23
(•)
2,992
5,014
368,162
705,700
1,073,526
1,244,845
1,215,712
1,001,731
825,321
597,062
U, 282, 344
493,132
973,552
450,886
266,469
191,967
31,535
133,252
7,763,340
276
156,307
24,4o0
(•)
(»)
4,771
112,172
129,625
20,844
2,788
6,634
21o
26,284
87,469
23,546
5,499
15,693
29
3,696
12,641
3,538
877
3,579
97,522
2,782
.20,239
11,063
18,650
2,758
4,303
278
2,787
14,750
9,364
12,657
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
Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Lijnitatlons of the Data."
120,771
2,469,503
1,639,938
1,595,768
732,593
247,017
97,548
92,613
133,137
3,323,734
2,351,207
1,060,644
253,846
77,493
31,434
27,345
391
1,503
3,083
(>)
(■)
(-)
(•)
17,327,385
4,393,049
542,011
288,874
7,736,496
23,292
1,646
2,406
14,659,390
5,249,794
638,425
299,295
21,326,198
26,723,474
5,959,770
7,173,012
3,458,918
4,937,719
1,291,893
2,626,376
535,162
202,631
43,5t»;
56,598
51,183
22,311
5,571
109,276
55,790
19,424
34,773
9,563
9,022
3,112
11,267
3,548
3,725
7,235
17,886
733
769
9,689
(•)
(")
(•)
1,299
(-)
(•)
(•)
3,353
3,397,248
4,905,381
1,282,344
2,595,894
22
Individual Returns/1967 • Returns Filed and Sources of Income
Table 6 .—SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS,
ITEMS, BY ADJUSTED GROSS INCOME CLASSES—Contlnued
EXEMPTIONS, TAXABLE INCOME, AND TAX
Adjusted gross income
classes
Tax from recomputing
prior year invesinent
credit
( ntousand
dollars)
Self-employment tax
Number
of
returns
(Thous,
dotla
Tax withheld
Number
of
returns
Amount
f Thousand
Excess social
security taxes
withheld
(Tho<taand
dollars)
Nonhighway Federal
gasoline tax
Number
of
returns
(Thousand
dollars)
Tax withheld by
regulated invest-
ment companies
(Thousi
dollat
Nonspecif ied
refundable taxes
withheld'
Number
of
returns
larsj
182)
(83)
(84)
(85)
(8b)
(87)
(83)
(90)
(92)
(93)
(94)
(95)
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
26,245
24,715,477
10,850,337
21,300
2,269
691,607
138,913
18,363,711
10,487,617
401,030
99,989
4,948
3,716
2,400
(«)
3,391
3,059
3,369
5,199
1,447
2,924
600
185
109
14
(*)
117
237
411
188
657
145
66
68
11
9
14,363
135,481
115,903
93,557
79,020
52,265
47,314
29,734
21,348
15,722
40,628
18,278
23,779
3,292
677
184
42
20
818
11,410
14,422
16,320
17,112
13,058
13,372
9,156
6,724
5,567
14,014
6,533
8,887
1,201
236
63
13
7
557,219
4,353,742
2,980,345
2,763,496
2,215,154
1,687,463
1,297,888
866,357
594,661
363,765
524,302
91,386
59,075
6,819
1,478
435
85
41
56,417
682,189
846,097
1,169,489
1,305,578
1,304,081
1,228,463
996,926
778,642
554,526
1,001,332
245,825
233,254
57,636
17,275
6,921
2,050
916
(»)
4,790
3,773
4,977
60,510
109,121
75,489
49,994
70,343
12,301
7,560
1,568
352
lie
18
15
(•)
422
310
253
1,180
3,049
3,518
3,552
7,135
1,778
1,442
612
162
50
(*)
18,774
14,761
14,955
10,960
7,242
10,236
4,588
4,787
7,019
2,056
2,571
537
181
85
25
15
(•)
776
638
689
473
433
512
333
359
127
241
55
20
(•)
, (»)
1,388
1,081
514
240
61
31
(»)
(«)
(•)
986
1,044
107
424
158
258
330
18
6
1
1,309
329
39
2
1,061
248,907
13,797
,351,7o7
3o2,723
(»)
(.)
(«)
(*)
1,912
5,032
8,462
43,403
78,196
79,992
24,597
8,378
2,793
825
1,990
3,909
6,180
2,964
1,537
624
768
27,016
3,573,204
1,975,553
521,206
177,559
47,257
18,121
11,851
11,615
117,250
149,870
48,825
20,415
6,715
4,038
3,995
(•)
(•)
16,469
18,934
15,742
18,746
7,176
j 3,790
1,913
1,119
741
571
1,163
520
351
210
(•)
(•)
{«)
(»)
(»)
12,739
7,946
2,218
5,342
1,145
676
242
1,266
684,145
168,977
40,353
46,539
78,112
48,511
14,066
17,022
19,209,870
4,321,591
524,328
159,688
4,418,496
4,865,550
1,001,333
564,958
10,785
300,191
70,343
22,013
916
11,590
7,135
4,077
141,503
28,649
7,019
5,587
7,080
1,687
359
495
3,975
(•)
1,388
1,938
964
(«)
986
2,022
(*)
(♦)
(«)
(♦)
(•)
(«)
2,179
Taxpayments — Continued
Adjusted gross income
classes
Payments on 1967
declaration
Amount
(Thousand
dollars)
Tax due at tijne
of filing
Number
of
returns
Amount
(Thousand
dollars)
Overpayments
Number
of
returns
Amount
(Thousmid
dollars)
Cash requested
Number
of
returns
Ajnount
(ThausaruJ
dollars)
Bonds onl^ requested
Number
of
returns
Amount
(Thousand
Credit on 1968 tax
Number
of
returns
Amount
(Thousand
dollars)
(97)
(98)
(9^)
(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
$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
Retiomfl $5,000 under $10,000
Returns $10,000 under $15,000..
Returns $15,000 or more
1,376,149
2,222,2o8
5,693,292
1,474,556
2I,410,47£
440,972
181,868
1,286,051
2,189,631
5,474,486
1,459,830
14,948,532
1,849,293
14,548,800
1,677,354
398,020
(♦)
61,145
105,028
128,284
144,932
134,992
89,076
79,466
82,847
60,671
188,111
83,710
101,772
17,341
4,633
1,467
261
126
(«)
10,505
25,160
40,849
57,789
66,436
59,536
53,260
67,186
56,107
237,167
180,804
558,315
301,420
188,483
134,684
51,538
95,184
66,748
827,223
815,334
847,037
731,643
485,938
425,900
299,512
272,123
171,798
326,831
94,401
91,500
13,518
3,540
1,131
212
97
1,193
41,465
78,915
89,460
89,930
74,653
76,990
63,373
67,922
45,917
158,223
106,317
249,590
116,094
71,733
56,980
30,409
40,666
555,828
3,970,897
2,600,725
2,182,457
1,678,284
1,339,276
963,622
636,704
383,826
233,272
310,074
49,035
37,401
5,324
1,317
404
52,036
355,500
230,999
210,952
192,173
168,141
137,408
110,844
84,303
57,513
108,626
31,549
60,917
24,227
11,373
6,843
2,360
3,529
553,232
3,936,729
2,554,781
2,135,142
1,637,142
1,297,906
942,629
613,547
360,362
212, U7
261,245
29,454
13,103
1,114
214
53
7
51,919
351,181
224,845
204,987
183,972
160,888
132,748
106,533
77,536
51,225
82,934
18,656
19,878
6,024
2,043
1,373
259
353
(«)
13,177
8,976
(•)
1,148
835
(«)
(•)
(•)
(•)
(«)
22,387
42,930
45,895
37,611
44,144
19,393
21,957
27,857
23,618
55,874
22,824
26,678
4,627
1,177
370
51
29
167,143
3,171
5,319
5,544
7,585
7,039
4,153
3,847
6,602
6,288
25,369
12,893
41,022
18,193
9,331
5,470
2,101
3,176
v0,099
14,730
6,407,890
379,406
42,953
14,726
11,948
12,1A5
12,334
24,852
18,676
4,371
5,773
6,978
2,186
2,529
4,536
6,348
1,530
8,528
7,000
41,602
71,613
67,425
19,942
8,976
2,245
705
1,936
3,285
4,851
2,026
1,498
429
43,299
3,597,702
1,989,805
547,858
192,057
49,041
19,512
17,610
19,283
120,437
152,340
53,108
26,234
7,513
4,483
12,342
43, 586
3,581,162
1,977,114
537,313
188,012
46,851
17,914
15,938
16,729
118,718
150,337
50,746
24,447
6,354
4,098
7,977
(•)
9,975
(•)
1,159
(")
7,364
20,291
7,357
2,780
(•)
1,269
3,751
2,538
4,614
525,904
450,830
183,710
210,705
158,619
310,167
237,837
1,515,645
3,504,545
1,657,266
326,923
204,558
315,262
329,215
153,247
671,832
17,432,526
3,572,134
310,673
95,145
1,425,058
563,703
109,268
147,002
17,208,978
3,441,417
261,346
44,949
1,388,332
533,751
82,972
51,705
55,280
10,959
(«)
(•)
4,705
1,348
(«)
(•)
190,392
137,567
56,372
56,641
32,020
28,605
25,972
95,271
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.
'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/1967 • 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 returns]
23
Adjusted gross income classes
Number
of
returns
Number
of
exemptions
Adjusted
gross
(Thousand
dollars)
Salaries and wages
(gross)
Number of
returns
( Thousand
dollars)
Business or profession
Net profit
Number of
returns
(Thousand
dollars)
Number
of
returns
(Thousand
dollars)
Net profit
Number of
returns
(Thousand
dollars)
Number of
returns
Amount
( Thousand
dollars)
CD
(2)
(3)
M
(5)
(6)
(7)
(B)
(9)
(10)
(11)
(12)
(13)
Total
No adjusted gross income
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15, 000 under $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
71,651,909
198,035,957 '504,809,479
64,075,189
411,646,226
4,994,065
29,554,503
2,163,364
1,886,730
1,124,545
2,211,320
369,384
4,080,2U
3,319,019
7,561,689
5,905,285
5,697,243
5,451,222
5,186,943
5,219,185
5,111,630
4,477,651
3,839,287
10,385,432
2,761,962
1,958,137
260,607
51,352
12,738
2,096
335
1,049,840
4,969,182
4,461,014
12,744,394
12,342,313
13,240,765
14,316,603
14,757,973
16,188,159
17,394,350
15,685,234
13,893,404
38,123,620
10,150,875
7,440,232
1,029,208
192,536
45,781
7,550
2,924
^1,832,272
1,362,953
2,640,891
11,224,021
14,730,832
19,917,493
24,521,666
28,539,190
33,924,784
38,271,714
38,025,477
36,412,322
124,433,259
46,863,851
55,056,463
17,202,731
6,768,206
3,650,813
1,409,980
1,685,104
114,173
3,730,245
2,895,415
6,180,086
4,829,259
4,955,197
4,856,283
4,757,487
4,889,535
4,847,985
4,247,033
3,656,262
9,845,841
2,498,075
1,540,503
183,086
37,124
9,355
1,587
658
385,293
1,367,391
2,302,191
8,860,794
11,509,296
16,653,345
20,998,018
25,205,454
30,613,218
35,100,685
34,755,995
33,348,980
112,012,915
38,142,802
31,349,596
6,357,595
1,893,411
604., 688
121,404
63,156
18,291
101,241
122,775
355,052
347,350
358,689
380,066
361,276
362,877
318,365
308,393
279,143
814,269
338,849
447, OU
68,790
9,696
1,639
219
74
63,818
42,485
85,954
407,808
606,195
843,061
1,110,276
1,165,567
1,240,552
1,217,135
1,199,922
1,212,240
4,724,952
3,206,64^
8,668,594
2,960,802
632,854
131,919
21,218
12,506
148,057
29,590
19,549
49,538
47,676
60,897
64,137
65,430
70,269
69,652
63,030
48,109
142,737
49,470
50,673
10,214
3,416
1,341
295
156
821,524
46,621
29,039
88,810
66,606
87,727
72,479
64,494
81,585
71,445
61,730
51,661
162,625
69,567
154,063
85,409
62,185
43,210
18,774
23,812
5,675
91,960
96,965
254,132
200,085
191,284
179,194
138,495
131,929
119,793
98,433
74,873
189,312
55,735
51,344
6,192
1,054
228
37
12
11,828
29,621
58,207
265,578
302,637
384,087
445,047
401,425
418,389
392,120
358,787
3U,993
994,308
446,553
615,470
102,571
21,619
3,494
957
73
126,906
43,082
29,324
77,199
74,207
81,222
83,843
100,532
87,664
85,239
63,435
52,862
126,839
34,917
42,490
10,321
3,036
1,064
250
114
621,868
47,600
30,980
102,895
92,036
94,101
117,349
122,534
101,023
90,819
84,642
66,952
182,638
79,940
182,617
92,374
49,025
31,255
11,867
8,806
32,384,054
23,834,696
10,385,432
5,047,727
63,124,111
77,919,121
38,123,620
18,869,105
'72,565,584
175,173,487
124,433,259
132,637,149
27,560,658
22,398,302
9,845,841
4,270,388
62,076,328
159,024,331
112,012,915
78,532,652
1,683,464
1,630,054
814,269
866,278
3,159,596
6,035,416
4,724,952
15,634,539
419,443
316,491
142,737
115,566
1,212,806
330,915
162,625
457,018
1,019,294
563, 522
189,312
114,602
1,497,005
1,882,714
994,308
1,190,736
515,782
389,732
126,839
92,192
1,106,829
465,970
182,638
455,883
Partnership
Adjusted gross income classes
Net profit
Number of
returns
Amount
( Thou sand
dollars)
Number of
rettims
Amount
(Thousand
dollars)
Sales of capital assets
Number of
returns
Amount
(Thousiaid
Number of
returns
(Thousmtd
dollars)
Ordinary gain from
sales of depre-
ciable proi^rty
Number of
returns
Amount
(Thousand
Sales Of property other than
capital assets
Net gain
Number
of
returns
Amount
(Thousand
Amount
(Thousand
(14)
(15)
(16)
(17)
(IS)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
Total
No adjusted gross income
Under $600
*600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
13,032,056
6,956,005
14,593,683
266,406
272,741
55,077
65,356
211,370
375,018
14,028
12,805
23,887
61,856
70,298
61,578
61,80;
76,976
76,057
86,811
82,751
68,910
260,748
147,421
278,905
74,055
15,616
3,694
563
194
32,898
13,616
16,962
74,463
123,786
146,092
187,387
248,947
278,650
360,431
342,123
353,376
1,509,296
1,202,117
4,333,542
2,393,297
864,826
371,854
105,567
72,825
29,816
8,793
6,955
15,304
19,482
18,085
18,788
20,770
17,952
19,112
20,729
23,511
78,184
44,089
82,985
24,772
7,157
2,468
552
245
379,806
81,941
23,438
79,739
26,240
26, 571
13,564
18,386
19,114
20,623
50,852
18,591
97,843
69,024
230,084
142,559
85,234
61,632
23,138
29,354
69,531
69,135
125,387
378,645
362,112
333,871
350,119
360,639
371,376
382,444
418,865
359,144
1,468,862
761,784
921,635
169,954
38,944
10,826
1,907
776
237,313
52,628
56,412
234,100
213,419
237,686
250,222
258,155
257,485
286,349
343,955
294,075
1,399,934
1,165,685
3,121,080
1,845,897
1,354,196
1,293,682
713,942
977,470
23,175
16,103
17,088
44,225
55,842
67,117
75,146
72,357
76,442
101,710
82,363
90,044
307,756
157,965
206,139
40,446
6,951
1,193
134
49
23,622
11,282
8,870
24,116
39,740
44,175
50,350
42,099
47,471
62,240
51,817
50,196
176,894
96,080
143,814
31,950
5,865
1,052
121
45
10,324
9,353
8,373
15,332
13,154
13,453
20,324
18,222
12,396
14,955
13,163
49,976
23,454
34,318
7,170
1,723
541
102
71
13,287
3,727
13,622
7,309
5,235
25,028
12,508
8,490
14,003
7,716
46,756
26,045
57,372
16,676
5,858
3,014
959
677
C«)
(•)
4,583
5,175
3,785
2,793
2,593
2,793
2,987
6,959
2,194
7,191
5,311
5,5U
1,196
318
120
40
16
(•)
(')
1,395
1,688
1,371
556
1,977
1,710
918
3,282
2,018
7,198
7,443
15, 9U
4,891
2,362
2,125
376
1,926
17,133
16,922
8,373
14,630
16,916
12,775
12,938
12,744
7,507
34,903
14,479
18,762
5,271
1,479
603
115
68
111,837
6,781
21,634
6,714
10,348
28,674
15,771
16,867
U,739
4,959
28,773
20, 333
37,379
17,419
6,274
4,621
774
332
306,257
391,506
260,748
520,448
595,204
1,583,527
1,509,296
9,344,029
117,222
102,073
78,184
162,269
631,298
127, 566
97,843
641,075
1,638,799
1,892,518
1,468,862
1,905,826
1,281,779
1,440,019
1,399,934
10,471,951
298,697
422,916
307,756
412,877
202,155
253,822
176,894
278,927
69,939
79,061
49,976
67,380
47,639
67,745
46,756
110,601
17,849
17, 526
7,191
12,511
8,221
14,904
7,198
35,033
72,804
62,331
34,903
40,782
180,604
78,009
28,773
87,632
Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Umitations of the Data."
24 Individual Returns/1967 • 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 nontaxable returns]
Dividends
Ln adjusted
Pensixre and anaiities
Rents
Royalties
gross income
Taxable portion
Net income
Net loss
Net income
Net loss
Number of
returns
Amount
( Thousand
cblUrs)
Number of
returns
AiQount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returris
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(ThouaKtd
dollars)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
Total
6,657,088
14,202,149
29,582,287
14,899,452
2,503,296
5,046,015
4,001,281
4,386,528
2,361,939
1,848,239
542,741
744,407
24,229
67,787
No adjusted gross income
34,538
71,139
128,178
405,579
398,067
315,469
352,196
327,856
339,333
347,580
351,048
310,152
1,260,550
729,992
1,016,597
207,614
46,417
U,968
2,005
808
53,554
14,408
30,870
186,428
253,363
223,768
286,494
307,424
290,321
331,615
363,045
265,002
1,323,001
1,099,630
3,545,853
2,215,978
1,451,325
1,042,013
399,725
513,332
144,237
550,581
770,159
2,237,327
1,873,356
1,768,856
1,823,912
1,843,514
1,968,926
2,146,222
2,098,678
1,922,404
6,284,940
2,125,175
1,716,770
243,648
48,622
12,140
2,012
808
104,248
67,572
143,773
808,764
991,214
893,650
835,281
767,927
726,645
740,845
753,366
650,449
2,496,035
1,346,261
2,300,274
745,411
294,129
143,927
46,061
43,621
5,974
14,905
43,467
338,032
477,789
318,237
250,313
162,855
152,061
106,524
101,622
75,821
246,486
88,965
96,990
17,096
4,554
1,313
205
87
10,613
10,098
30,654
357,842
699,891
634,947
542,132
386,359
369,356
222,879
238,526
215,767
590,381
262,625
344,794
83,771
31,691
10,910
1,899
881
36,747
61,196
90,359
431,792
325,062
273,963
249,650
244,938
248,367
251,899
245,370
238,845
687,534
253,141
292,733
55,057
11,274
2,695
462
197
42,718
19,907
44,116
290,813
289,014
251,530
227,362
220,490
200,499
186,660
179,955
176,192
650,036
379,517
817,403
282,562
91,329
25,960
7,848
2,618
63,325
30,522
27,421
96,768
101,317
107,888
119,329
147,233
182,939
204,977
192,731
171,152
541,644
174,948
162,626
28,655
6,182
1,782
336
165
229,889
22,052
21,464
53,447
61,501
54,512
75,502
85,091
93,586
106,102
108,171
79,952
330,518
138,902
241,745
85,767
30,439
19,137
7,639
2,822
10,652
5,574
11,724
34,412
33,962
37,561
32,448
30,686
35,583
32,358
18,480
26,960
82,740
46,160
76,807
18,491
5,710
1,884
376
172
17,817
2,596
4,366
16,932
14,967
23,624
26,109
22,256
18,519
31,908
19,704
24,290
62,455
59,232
172,851
100,906
58,507
40,334
14,353
12,132
(•)
1 5,363
> 6,135
3,651
5,153
2,190
843
312
75
25
(»)
$600 under $1,000
_
$2 000 under $3,000
4,019
$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
4,614
$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
1,399
27,113
14,115
7,548
3,916
1,992
912
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
1,705,167
1,675,969
1,260,550
2,015,402
1,053,885
1,557,407
1,323,001
10,267,856
9,168,428
9,979,744
6,284,940
4,149,175
3,844,502
3,639,231
2,496,035
4,919,684
1,448,716
598,884
246,486
209,210
2,286,178
1,432,885
590,381
736,571
1,468,769
1,229,419
687,534
615,559
1,165,459
963,796
650,036
1,607,237
546,569
899,032
541,644
374,694
518, 368
472,902
330, 518
526,451
166,333
144,068
82,740
149,600
106,411
116,676
62,455
458,865
4,054
4,178
3,747
12,250
4,623
1,936
3,734
57,494
Estates and trusts
Small business corporations
Other
sources
(net)
( Thousand
dollars)
Sick pay exclusion
Moving expense
Adjusted gross income classes
Net Income
Net loss
Net profit
Net loss
deduction
Number of
returns
Amount
(Thousxyd
dollars)
Number of
returns
Amount
( Thousand
dollars)
Number of
returns
Amount
( Thousand
dollars)
Number of
returns
Ajnount
(Thousand
dollars)
Number of
returns
Amount
CTTioosflnd
dollars)
Number of
retur^ ^
Amount
(Thouswtd
dollars)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
Total
514,736
1,071,911
35,512
40,212
244,535
1,911,446
102,741
444,813
1,721,061
669, 596
464,027
391,769
143,963
No adjusted gross income
Under $600
$600 under $1,000
3,446
16,666
30,072
23,826
21,544
32,746
27,410
22,180
20,090
28,784
17,964
89,463
49,711
94,385
25,360
7,836
2,597
463
193
6,050
6,240
22,865
25,460
19,847
40,140
39,021
24,637
31,263
25,808
19,818
120,050
100,162
295,138
135,914
73,388
47,416
17,906
20,789
1,660
> 5,956
■ 4,771
■ 4,212
6,156
3,956
5,854
2,073
597
221
41
15
7,789
4,312
1,238
2,655
2,660
5,055
6,607
4,644
1,981
2,671
455
149
(•)
1 \ 7,740
j 8,737
4,372
r 8,538
1 6,555
< 7,780
L 11,753
47,777
33,993
78,745
21,769
4,948
950
135
52
(♦)
7,595
17,115
6,755
18,402
4,493
18,157
23,693
127,617
141,130
670,286
463,161
239,191
104,960
29,626
34,282
4,162
1 ^'"^
\\ --
' 7,554
10,328
11,126
19,724
11,106
19,750
5,689
1,656
bV>
156
85
91,580
22,358
16,229
20,557
28,170
28,720
38,730
24,861
88,344
37,964
18,997
15,854
6,093
6,358
'481,898
( '10,653
< 15,489
( 132,067
( 114,310
92,775
132,590
133,240
114,943
101,612
129,125
110,127
457,594
197,942
327,830
96,842
40,430
12,900
485
3,253
(»)
8,245
10,123
24,517
29,765
41,278
68,256
69,048
59,607
51,789
46,243
179,562
52,847
22,855
2,118
409
102
7
9
(♦)
16,480
14,031
33,204
21,057
35,598
44,363
46,851
39,961
29,741
20,620
94,676
34,373
21,098
2,326
535
168
12
10
. (♦)
1 5,163
14,206
19,570
39,295
43,666
32,573
36,814
36,325
36,763
89,671
23,589
12,803
626
73
13
1
2
(»)
3,252
3,689
$3 000 under $4., 000
6,999
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
13,498
13,591
3,310
$7 000 under $8 000
9,731
$8 000 under $9,000
11,759
$9,000 under $10,000
12,219
$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
38,838
11,908
3,977
802
91
18
1
3
128,300
116,428
89,463
180,545
120,602
140,547
120,050
690,712
9,805
6,794
6,156
12,757
13,020
2,971
2,660
21,561
17,170
38,997
47,777
140,591
29,693
71,499
127,617
1,682,637
20,084
141,611
'5,321
116,744
129,295
78,838
27,717
Returns $5,000 under $10,000,
Returns $10,000 under $15,000
Returns $15,000 or more
23,842
19,724
39,091
66,001
38,730
198,471
589,
457,
679,
046
594
742
294,943
179,562
78,347
181,535
94,676
58,521
136,147
89,671
37,113
55,609
38,833
21,799
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/1967 • Returns Filed and Sources of Income
25
Table 7 .—ALL RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
[Taxable and nontaxable
returns]
Employee business
expense deduction
Self-employed pen-
sion deduction
Total
deductions
(Thousand
dollars)
Standard deduction
Total
Minimum
10 percent
Itemized deductions
Number of
returns
Ajnoujit
(Thousand
dollars)
Niimber of
returns
Amount
(Thausetid
dollars)
Number
Amount
(Thousand
dollars)
Number
Amount
(Thousand
dollars)
Number
Amount
(Thousand
dollars)
Number
Amount
(Thousmd
dollars)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
Total
3,400,011
3,650,188
115,020
83,756
81,725,993
41,508,107
22,103,240
23,134,025
9,753,719
18,374,080
12,349,522
29,774,420
59,622,757
No adjusted gross income
Under $600
8,933
U,320
13,315
54,067
36,814
137,370
178,624
225,548
259,729
324,647
320,920
290,434
928,104
310,586
225,566
19,769
3,281
808
125
49
38,205
20,312
23,906
45,460
79,515
154,695
169,924
221,679
225,594
312,811
294,870
285,578
925,773
362,957
393,450
66,847
15,771
5,057
1,401
1,383
(♦)
) 4,975
1 5,447
4,616
4,445
5,215
3,093
15,218
9,590
41,806-
18,056
2,314
216
16
2
(•)
967
623
1,184
4,390
1,623
706
5,581
5,208
38,786
21,442
2,933
267
19
3
( 1,272,755
\ 1,093,653
( 2,957,644
I 2,911,134
\ 3,449,372
j 4,022,285
4,566,763
5,302,781
6,089,333
6,019,733
5,739,385
18,816,346
6,836,624
7,691,393
2,436,781
1,130,039
729,154
293,992
366,321
4,051,963
3,245,239
6,873,163
4,731,474
4,140,590
3,676,949
3,001,471
2,639,816
2,296,853
1,832,369
1,441,523
2,907,551
440,206
170,345
7,670
800
102
8
4
1,242,118
1,037,356
2,423,414
1,878,045
1,843,083
1,934,143
1,779,611
1,800,274
1,736,910
1,549,702
1,360,479
2,900,139
439,394
170,013
7,648
794
101
8
4
3,873,354
3,125,405
6,558,893
4,466,308
2,088,101
1,438,533
792,397
451,277
232,395
90,930
15,929
498
(•)
1,235,852
1,028,151
2,376,550
1,311,500
1,131,450
930,035
573,235
360,417
204,347
85,820
15,930
381
(*)
173,609
119,834
314,276
265,166
2,052,489
2,238,416
2,209,075
2,238,539
2,064,458
1,741,438
1,425,599
2,907,052
440,206
170,345
7,665
300
102
8
4
6,266
9,205
46,864
66,546
711,633
1,004,058
1,206,376
1,439,857
1,532,563
1,463,882
1,344.,549
2,899,758
439,394
170,018
7,6-47
794
101
8
4
28,248
73,779
633,520
1,173,8U
1,556,654
1,774,273
2,185,471
2,529,369
2,814,777
2,645,233
2,397,759
7,477,882
2,321,756
1,787,793
252,937
50,552
12,636
2,083
831
30,637
56,298
$1 000 under $2,000
534,230
$2,000 under $3,000
1,033,039
1,606,239
$4 000 under $5,000
2,088,142
$5,000 under $6,000
2,737,157
3,502,508
$7,000 under $8,000
4,352,423
$8,000 under $9,000
4,470,037
$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
4,378,906
15,916,707
6,397,229
7,521,375
2,429,133
1,129,246
729,053
293,984
366,317
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
490,4^6
1,421,278
928,104
560,183
532,016
1,340,532
925,773
851,867
6,583
21,220
15,218
71,999
1,143
8,371
5,581
68,661
15,706,343
27,718,006
18,816,846
19,484,303
26,719,384
11,262,037
2,907,551
619,135
10,358,159
8,226,975
2,900,139
617,967
21,550,594
1,582,928
(♦)
(•)
8,513,587
1,239,749
ci
(*)
5,168,790
9,679,108
2,907,052
619,130
1,844,572
6,987,227
2,399,758
617,965
5,295,286
12,572,659
7,477,882
4,428,593
5,348,684
19,491,030
15,916,707
18,866,336
Exemptions
(Amount)
( Thau land
datlars)
Number of
returns
with no
taxable
In ; ome
Taxable income
Income tax
before
credits
(Thousand
dollars)
Tax credits
Adjusted gross income classes
Number of
returns
Ajnount
(Thousmd
dollars)
Retirement income
credit
Investment
Foreign tax
credit
All other tax
credits
Income
tax after
credits
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(ThousKtd
dollars)
Number
of
returns
Amount
(Thousand
dollars)
( Thousand
dollars)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(80)
(81)
Total
113,321,574
12,291,717
59,360,190
315,108,212
63,655,614
1,756,179
192,795
2,072,466
443,953
155,880
91,601
26,033
7,291
62,919,958
No adjusted gross income
Under $600
$600 under $1,000
629,904
2,981,509
2,676,608
7,646,636
7,405,388
7,944,459
8,589,962
8,354,784
9,712,896
10,436,610
9,411,140
8,336,042
22,374,172
6,090,525
4,464,139
617,525
115,521
27,469
4,530
1,754
369,384
4,080,211
2,691,667
2,439,545
1,338,894
643,273
337,533
164,312
69,145
25,671
U,731
4,821
9,266
3,186
2,373
374
186
35
35
20
627,352
5,122,144
4,516,391
5,053,966
5,063,689
5,022,630
5,150,040
5,085,959
4,465,920
3,834,466
10,376,166
2,758,776
1,955,764
260,233
51,166
12,653
2,061
815
35,657
2,648,504
5,478,611
9,095,564
12,242,747
15,258,742
18,955,660
21,776,223
22,606,924
22,343,167
32,764,518
33,951,719
42,923,909
14,154,166
5,529,238
2,902,059
1,118,536
1,322,269
5,046
373,126
313,471
1,421,165
1,956,924
2,473,532
3,110,174
3,602,833
3,803,486
3,307,606
14,735,156
6,620,180
10,4U,625
5,107,948
2,536,524
1,521,859
610,956
733,900
(»)
105,960
295,082
290,679
246,412
171,099
116,800
87,972
82,573
55,020
142,454
59,574
79,707
15,076
4,232
1,276
199
80
(») "
2,982
20,780
26,515
26,866
22,705
13,523
12,578
10,982
8,634
20,116
8,358
10,850
2,090
579
184
28
12
(»)
35,463
67,196
117,825
140,369
146,968
143,162
144,866
139,056
120,692
371,665
184,025
344., 839
87,245
19,343
5,042
927
394
(») "
1,383
4,957
10,371
15,366
20,966
23,975
25,502
24,596
22,662
82,602
44,569
100,132
36,964
16,183
8,397
2,469
2,848
5,773
8,473
3,984
5,436
5,115
3,497
23,917
16,502
48,288
21,338
9,084
3,422
695
306
637
612
732
1,849
1,207
1,459
4,782
5,167
18,317
14,125
10,336
8,192
3,429
20,757
( ^,374
\ 1.102
( 1,790
( 1,790
i 399
3,180
1,989
1,790
1,026
3,004
2,299
2,829
1,021
313
108
17
7
81
66
75
125
37
532
37
435
59
397
539
773
254
257
207
424
2,995
5,014
373,647
$2,000 under $3 000
792,549
$3,000 under $4,000
1,383,731
1,914,323
$5,000 under $6,000
2,429,517
3,066,417
$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
3,562,928
3,766,271
3,774,797
14,627,244
6,561,539
10,281,599
5,054,522
2,509,081
1,504,850
604,643
707,286
Returns under $5, 000
37,874,467
12,000,512
20,383,541
29,501.083
4,579.732
940.117
77,156
364,244
694,743
371,665
641,814
32,095
117,700
82,602
211,561
10,862
21,466
23,917
99,635
886
8,056
348
1,099
397
5,447
4,469,264
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
46,751,47
22,874,17
11,321,46
2
2
3
275,6
9,2
6,2
80
66
59
23,559,
10,376,
5,041,
015
166
468
100,94
32,76
101,90
0,716
4,518
1,895
16,79
14,73
27,54
7,735
5,156
2,991
513
142
16C
,464
,454
,144
73,422
20,116
22,101
5,610
4,782
80,323
8,3J4
3,004
6,594
16,599,930
14,627,244
27,223,520
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.'
3S9-76B O - 69 - 3
26
Individual Returns/1967 • 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 nontaxable returns ]
3omput-
year
credit
Taxpayments
Adjusted gross inccrme classes
ing prior
investment
Self -employment tax
Tax withheld
Excess social secu-
rity taxes withheld
Nonhighway Federal
gasoline tax
Tax withheld byreg-
ulated investment
companies
Ifcnspecified refund-
able taxes
withheld*
Number of
returns
Amount
(Thousand
dotUra)
Number of
retums
Amount
(Ihousand
dollara)
Number of
returns
Amount
f Dioussid
doliara)
Number of
returns
Amount
(Thouavtd
dollara)
Number of
returns
Amount
(Thouaand
dollara)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thouaind
dollara)
(82)
(83)
(84)
(85)
(86)
(87)
(88)
(89)
(90)
(91)
(92)
(93)
(94)
(95)
272,516
51,966
6,373,195
1,553,054
61,961,170
52,835,964
4,093,999
297,964
1
523,902
104,745
25,410
15,890
16,613
7,763
No adjusted gross income
10,551
I 7,363
8,578
8,578
12,966
13,631
13,964
15,255
15,072
16,945
14,418
50,062
24,224
43,807
11,933
3,477
1,299
267
128
3,724
1,221
1,734
1,514
1,615
1,371
1,625
2,140
2,542
2,811
2,454
7,120
4,378
11,020
3,782
1,559
835
271
251
43,076
83,033
179,976
550,605
521,868
524,612
554,386
486,840
472,485
410,725
351,073
309,092
877,989
366,337
528,947
93,800
14,790
2,992
428
140
5,649
4,487
9,935
46,217
64,666
87,525
113,384
116,962
124,034
113,775
101,283
92,328
285,873
134,433
208,226
37,349
5,608
1,112
148
54
88,737
3,673,442
2,701,190
5,685,150
4,479,926
4,695,263
4,684,511
4,644,298
4,811,696
4,794,506
4,208,801
3,622,817
9,757,061
2,453,015
1,456,343
162,798
32,098
7,699
1,298
524
39,782
134,128
218,370
813,705
1,103,869
1,692,747
2,224,210
2,788,564
3,480,913
4,075,431
4,189,342
4,099,237
14,793,410
5,606,823
5,409,946
1,462,067
493, 588
154,453
23,628
16,752
3,940
7,038
5,955
9,806
15,500
24,376
216,308
593,268
573,387
506,352
1,543,764
347,305
197,828
37,177
8,344
2,102
345
154
537
515
515
1,195
936
1,133
4,527
17,325
27,408
30,446
119,874
39,345
36,559
12,466
3,964
1,000
155
65
68,395
48,850
48,052
142,429
125,349
139,420
140,273
125,113
114,547
108,871
82,944
68,649
131,751
58,626
59,333
10,957
3,005
990
225
113
6,900
2,464
2,456
9,097
8,029
9,196
9,547
8,247
7,306
7,563
5,354
4,957
12,126
4,306
5,097
1,290
454
220
68
70
(•)
> 4,274
3,778
■ 5,163
2,339
5,519
2,339
965
347
73
24
(♦)
923
161
3,027
1,228
2,403
2,860
2,304
2,081
521
350
(»)
.13,397
j 3,480
1,019
1,590
321
151
43
10
4
(•)
$600 under $1,000
-
$2 000 under $3,000
276
$4,000 under $5,000
$5 000 under $6,000
239
$7,000 under $8,000
$8,000 under $9,000
1,368
$10,000 under $15,000
$15,000 under $20,000
701
$20,000 under $50,000
2,223
$50 000 under ^00,000
1,030
$100,000 under $200,000
$500,000 under $1,000,000
1,378
219
213
82
Returns under $5,000
61,667
75,653
50,062
85,134
11,178
11,572
7,120
22,096
2,457,557
2,030,215
877,989
1,007,434
331,864
548,381
235,873
386,936
26,003,217
22,082,117
9,757,061
4,113,775
6,236,310
13,633,437
14,793,410
13,172,257
42,289
1,914,191
1,543,764
593,755
3,697
80,838
119,874
93,555
713,268
500,124
181,751
133,759
47,683
33,427
12,126
11,504
6, XI
(»i
3,977
12,111
1,091
(•)
2,108
11,746
4,989
3,914
4,571
3,139
441
Returns $5,000 under $10,000...
Returns $10,000 under $15,000..
711
766
5,845
Payments on 1967
declaration
Tax due at ti
filing
me of
Overpayments
Adjusted gross income classes
Total
Cash requested
Bonds only requested
Credit on
1968 tax
Number of
returns
Amount
( Thouaand
dallera)
Number of
returns
jTount
houaand
illara)
Number of
returns
Amount
(Thousand
dollara)
Number of
returns
Ajnount
(Thouaand
dotlata)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thouaand
dollars)
(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
(106)
(107)
Total
5,672,932
12,988,909
17,503,592
8,439,966
51
,167,803
10,165,890
49,405,477
9,080,138
140,937
23,921
1,923,049
1,061,836
No adjusted gross income
47,572
23,372
22,635
135,927
208,138
273,225
346,402
366,297
317,286
320,335
327,356
279,816
1,061,982
622,088
1,043,341
216,131
46,360
11,910
1,973
786
39,688
7,228
5,045
31,528
58,697
93,787
142,807
175,341
192,767
217,586
243,738
226,268
1,111,557
975,251
3,835,013
2,650,720
1,430,293
885,378
328,167
338,049
30,830
74,849
213,544
1,188,905
1,258,262
1,510,096
1,517,524
1,289,208
1,318,567
1,202,345
1,130,535
983,365
3,154,063
1,204,296
1,179,433
195,408
39,948
10,011
1,698
706
1
1
1
5,046
3,477
8,928
68,549
127,654
177,477
224,978
229,800
259,307
252,111
257,509
237,621
010,163
695,062
909,368
177,017
667,988
505,353
259,810
362,751
1
165,271
,725,348
,730,365
,366,029
,062,530
,910,096
,309,001
,339,901
,863,489
,892,731
,338,239
,346,371
,210,567
,552,098
776,182
65,029
11,349
2,701
383
122
82,643
143,038
219,151
506,724
445,414
501,823
573,572
655,021
752,247
390,332
853,005
730,469
2,130,076
622,472
699,666
211,437
83,362
41,830
12,534
10,525
141,700
3,703,627
2,710,629
5,296,885
3,969,093
3,798,666
3,636,403
3,716,180
3,767,502
3,795,865
3,233,179
2,755,876
6,909,898
1,332,766
514,969
19,182
2,450
498
78
31
59,752
138,270
215,531
490,827
425,870
476,449
540,964
626,650
726,080
359,317
813,450
703,174
1,993,833
520,973
386,979
65,751
21,766
10,038
3,275
1,135
(«)
9,974
3,976
14,376
11,432
9,485
11,476
8,065
10,146
9,360
7,755
5,158
21,687
3,635
4,077
75
5
(»)
450
551
1,311
1,155
1,414
1,525
1,423
1,470
1,368
872
782
5,701
2,712
2,424
65
66
28,667
13,542
13,149
65,324
100,643
122,841
131,509
140,136
100,460
105,226
114,618
95,195
336,039
193,000
299,526
50,639
9,735
2,378
321
101
22,777
4,317
$600 under $1,000
$1,000 under $2,000
$2 000 under $3,000
3,019
14,586
18,389
$3,000 under $4,000
23,960
$;,000 under $5,000
31,083
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
26,947
24,696
29,647
$8,000 under $9,000
38,682
$9,000 under $10,000
$10,000 under $15,000
26,514
130,537
$15,000 under $20,000
$20,000 under $50,000
98,787
310,261
$50,000 under $100,000
145,657
$100,000 under $200,000
$200, 000 under $500, 000
$500,000 under $1,000,000
$1,000,000 or more
61,533
31,792
9,260
9,390
Returns under $5,000
1,057,270
378.780
5,794.011
1
1
5
616,107
236,348
010,163
577,348
2.
1'
,768,641
,780,732
,210,567
,407,863
2,472,363
3,881,574
2,130,076
1,631,877
23,307,003
2,347,713
65,925
6,519
6,415
5,701
5,286
475,675
555,636
336,039
555,699
118,132
Returns $5,000 under $10,000., ,
Returns $10,000 under $15,000..
Returns $15,000 or more
1,611,09
1,061,98
1,942,56
1
2
19
1,055
1,111
10,442
,700
,557
,872
5,=
2,f
24,019
54,063
31,499
17,268,602
6,909,898
1,919,974
3,728,671
1,993,838
1,009,916
40,483
21,687
12,842
146,487
130,537
666,680
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data."
[*) An asterisk in e cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Adjusted groBB 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/1967 • Returns Filed and Sources of Income
Table 8 .—NONTAXABLE RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES
27
Adjusted gross income
classes
Number
of
returns
Number of
exemptions
Adjusted
gross
income
(Thouaand
doltara)
Salaries and wages
Number of
returns
(Thousand
dollars)
Business or profession
Net profit
Number of
returns
(Th€xiam>d
dollars)
Number
of
returns
Amount
f Thousand
Number of
returns
Net profit
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousmd
CD
(2)
(3)
W)
(5)
(6)
(7)
(3)
(9)
(10)
(11)
(12)
(U)
Total
No adjusted gross income.
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
12,978,971
32,823,145
'17,363,981
9,852,223
1,175,804
676,965
1,158,139
1,017,155
369,384
4,080,211
2,696,437
2,559,292
1,554,755
792,930
482,414
217,477
101,428
52,783
25,423
12,199
22,068
6,016
5,158
597
232
104
40
23
1,049,840
4,969,182
3,838,433
7,308,975
6,017,584
3,910,601
2,838,242
1,427,518
729,960
356,909
134,051
71,278
119,358
25,944
21,539
2,268
385
128
^1,832,272
1,362,953
2,054,962
3,769,885
3,829,407
2,747,350
2,142,138
1,182,400
653,413
392,664
213,727
116,122
261,904
101,438
U2,920
40,246
31,510
31,336
27,061
94,818
114,173
3,730,245
2,306,131
1,531,607
968,309
542,245
349,629
163,469
72,309
34,050
16,058
6,308
12,456
1,861
2,691
405
161
73
30
385,293
1,367,391
1,759,379
2,118,701
2,160,913
1,723,163
1,432,210
829,880
419,306
196,024
119,975
43,653
109,717
30,163
62,743
14,248
7,035
5,168
3,343
1,128
18,291
101,241
111,610
244,946
164,011
109,372
67,624
31,980
17,018
7,780
7,015
2,694
6,151
1,656
1,295
117
34
12
7
63,818
42,465
76,710
270,646
279,139
259,353
208,105
US, 322
75,743
37,796
32,744
18,881
54,883
17,742
25,531
5,321
1,739
1,115
280
2
148,057
29,590
18,951
37,968
26,132
22,403
11,281
8,178
3,655
! 2,593
3,429
575
454
122
57
22
821,524
46,621
28,726
77,651
45,509
44,154
18,851
13,338
17,397
5,793
25,035
3/4 02
7,072
4,215
5,535
2,510
4,200
4,274
5,675
91,960
90,792
187,312
114,973
67,224
47,476
23,340
16,956
13,964
7,181
1 3,391
[ 5,336
947
11,828
29,621
54,869
197,886
180,021
153,258
144,998
90,753
83,414
75,853
39,130
25,226
50,380
12,942
126,906
621,868
43,082
47,600
28,127
30,483
63,235
87,724
38,699
61,007
23,174
36,097
12,036
38,993
10,173
21,996
5,412
19,376
4,787
9(A
5,197
440
4,116
623
19,282
77
6,553
27
1,225
20
1,381
7
364
6
799
Partnership
Adjusted gross income
classes
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
Sales of capital assets
Net gain
Amount
(Thousand
Number
of
returns
Amount
(Thousmid
Ordinary gain
from sales of
depreciable
property
Number
Amount
( Thousand
dollars)
Sales of property other than
capital assets
Amount
(Thousmd
dollars)
Amount
(Thousand
dollars)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(22)
(23)
(24)
(25)
(26)
(27)
Total
No adjusted gross income..
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
441,307
101,621
49,736
13,559
61,071
175,980
\
14,028
12,805
22,092
42,102
33,063
16,551
14,750
7,580
5,420
5,989
2,992
2,798
862
1,007
126
52
19
9
32,898
13,616
15,412
50,539
62,584
46,375
46,055
25,721
26,429
32,217
18,255
20,094
9,862
13,627
2,007
1,747
1,398
1,000
21,470
379,806
81,941
23,438
78,644
20,091
12,383
3,753
19,715
16,057
11,425
28,141
5,684
5,473
3,255
2,958
425
69,531
237,313
52,628
50,587
182,712
127,600
77,777
61,671
47,601
19,817
29,699
20,344
2,466
25,460
13,139
37,803
17,501
11,880
10,610
12,569
22,510
23,175
16,103
14,306
22,783
22,465
17,543
12,147
5,450
3,594
1,411
2,417
1,275
2,077
684
485
102
31
13
5
2
23,622
11,282
7,322
14,366
15,093
10,015
8,635
3,815
1,442
765
1,532
1,113
1,544
550
408
85
22
7
3
2
10,324
5,175
4,178
6,383
11,143
6,378
2,305
3,590
4,414
\ 3,785
1,267
474
538
54
24
7
2
1
13,287
1,668
2,791
3,515
10,657
2,660
1,071
1,819
3,600
2,701
1,574
1,635
2,435
98
184
12
25
(«)
3,964
2,787
3,585
(«)
(-)
(«)
5
1
2
2
(«)
1,719
902
l,OoO
(')
(-)
(*)
26
21
24
1,545
!i
17,133
6,383
11,941
3,995
5,380
2,986
1,820
2,987
333
43
19
Ul,887
15,354
8,U6
17,613
2,616
3,336
8,153
1,918
1,919
2,022
1,232
5S4
329
471
5
393
Dividends in adjusted
gross income
Adjusted gross income
classes
Amount
(Tbotiaantl
dollar a)
Interest received
Pensions and annuities
(tajtable portion)
Amount
(Thoutand
doltara)
Number
of
returns
Amount
C Thousand
Number
of
returns
Amount
(Thotiaanlh-
Amount
(Thouamd
dollara)
Royalties
Number
of
returns
Amount
(Thouamid
dollar a)
Number
of
returns
Amount
( Thouaand
doltara)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
705,369
798,846
1,207,784
881,225
736,739
436,410
100,589
70,866-
No adjusted gross income . .
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
34,538
71,139
113,981
236,873
177,643
90,020
47,728
19,672
11,104
6,177
5,404
5,099
6,889
2 993
207
95
39
22
53,554
14,408
27,485
112,208
111,315
81,434
56,998
20,523
17,087
7,368
10,987
9,970
19,098
23,019
24,775
18,129
16,174
15,929
14,481
50,428
144,237
550,581
644,917
1,072,614
676,414
310,749
136,157
67,'615
32,873
22,711
13,173
5,925
11,855
4,420
4,018
529
217
100
38
22
104,248
67,572
126,958
550,929
482,756
233,028
124,025
53,871
25,245
21,602
12,414
5,500
16,657
11,857
25,021
7,117
4,483
4,188
3,454
2,270
5,974
14,905
40,492
283,074
279,488
111,844
43,866
1,042
1,092
507
10,ol3
10,098
28,868
304,573
424,804
234,354
U6,477.
66,209
6,299
4,120
333
610
1.: '■
36,747
61,196
87,777
343,104
182,469
82,702
36,923
20,873
10,311
1,126
1,476
189
67
33
15
5
42,718
19,907
42,107
237,774
170,337
87,714
47,495
25,313
15,890
14,213
17,956
2,723
8,191
1,931
1,124
614
586
147
63,325
30,522
26,230
67,973
52,137
29,372
U,654
8,750
5,643
4,372
2,755
2,927
643
491
116
53
24
10
7
229,889
22,052
21,044
41,093
43,210
15,369
14,001
8,702
7,464
3,607
9,384
8,588
2,752
3,534
2,303
1,397
1,14S
836
38
10,652
5,574
10,533
25,868
22,426
11,331
4,183
3,973
1,256
372
133
41
20
11
17,817
2,596
3,741
10,595
8,593
5,572
1,393
3,622
2,772
3,000
961
1,247
970
1,305
84
(«)
(>)
(•)
(•)
(«)
(•)
26,911
14
Footnotes at end of table. See text for "Explanations of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data-
28 Individual Returns/1967 • Returns Filed and Sources of Income
Table 8 .—NONTAXABLE RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
Adjusted gross income
classes
Estates and trusts
(Thousand
dollars)
Number
of
retuiTis
Ainount
f TTiousand
dollars)
Small business corporations
Net profit
Number
of
returns
Amount
(Thousand
Number
of
returns
(Thousand
dollars)
Other
sources
(net)
(Thousand
dollars)
Sick pay exclusion
Number
of
returns
Amount
( Thousand
dollars)
Moving expense
deduction
Amount
(Thousand
dollars)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(5J)
(54)
Total
No adjusted gross income •
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
69,095
5,497
12,568
8,220
20,312
160,315
31,778
53,598
13,205
15,675
9,238
5,762
2,847
1,440
1,924
642
277
70
36
18
6,050
4,379
8,411
17,644
8,110
4,339
7,608
577
3,013
1,815
3,057
583
640
475
818
1,576
1,660
3,578
7,789
(•)
(•)
(♦)
(*)
(«)
260
14
57
387
62
11
6
1
1
3,442
1,425
543
665
4
5
3,180
91,580
22,358
17,122
15,839
5,996
2,967
1,485
1,568
983
419
^481, 898
=10,653
15,475
76,732
40,521
9,807
Jl.lo;.
2u
=386
= 596
=4,000
104
=665
=109
12,362
=1,586
706
131
=275
20
}
(«)
8,245
12,905
7,740
(♦)
(»)
(-)
(♦)
16,480
19,858
8,311
(«)
(•)
(«)
(»)
(•)
(-)
(•)
Adjusted gross income
classes
Employee business
expense
deduction
Number
of
returns
Amount
(Thousand
dollars)
Self-employed
pension
deduction
Number
of
returns
Amount
(Thousand
Total
deductions
(Thousand
dollars)
Standard deduction
Number
of
returns
(Thousand
dollars)
Number
of
returns
Amount
(Thousetid
10 percent
Itemised
deductions
Number
of
returns
( Thousertd
itollars)
(Thousand
dollars)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(b2)
(o4)
(o5)
(66)
(67)
Total
No adjusted gross income.
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
144,392
241,562
2,381
7,678,014 .0,957,498
4,536,073
10,300,424
4,414,695
057,071
8,938
11,320
11,724
19,404
25,654
26,164
19,742
11,137
3,047
1,775
456
38,205
20,312
22,958
19,556
31,495
42,109
25,733
20,337
5,735
2,334
10,750
1,780
127
19
24
87
(•)
(-)
(•)
(•)
(«)
(*)
1,263
1...
4,051,963
2,628,814
2,159,2b0
1,150,938
488,234
30d,898
97 , 537
37,669
15,360
4,500
3,391
5,403
935
578
16
1,242,118
861,619
1,001,594
678,688
355,847
257,793
81,645
29,769
12,950
3,929
3,219
5,402
911
577
12
3,873,354
2,540,471
1,959,986
1,073,052
456,826
291,144
74,252
21,754
(♦)
1,235,852
855,033
972,448
657,805
345,059
250,673
69,142
19,739
(•)
178,609
88,343
199,273
83,886
31,409
15,754
23,286
15,915
6,976
3,302
3,392
5,402
935
578
11
6,266
6,587
29,146
20,883
10,788
7,120
12,503
10,030
5,124
2,811
3,219
5,402
911
577
11
28,248
67,623
400,032
397,817
304,696
175,516
119,939
63,759
37,423
20,924
8,807
16,666
5,080
4,581
582
231
104
40
23
30,637
54,977
384,079
500,131
520,229
404,434
296,750
162,433
125,016
95,917
45,001
127,194
69,045
103,465
37,193
35,811
37,414
33,267
78,947
Adjusted gross income
classes
Exemptions
(Thousand
dollars)
Number of
returns
with no
taxable
income
Taxable income
Number of
returns
( Thousand
dollars)
Income tajc
before
credits
(Thousand
dollars)
Tax credits
Retirement income
credit
Number
of
returns
Amount
(Thousand
Investment credit
(Thousand
dollars)
Foreign tax
credit
(Thousand
dollars)
All other tax
credits
Number
of
returns
(Thousand
dollars)
Income tax
after
credits
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(77)
(76)
(79)
(80)
(81)
Total
No adjusted gross income . - •
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
Footnotes at end of table
19,693,888
12,291,717
144,387
424,861
37,688
22,193
4,719
629,904
2,981,509
2,303,060
4,385,385
3,610,551
2,346,360
1,702,945
856,511
437,977
214,146
80,430
42,767
71,615
15,566
12,923
1,361
528
231
77
42
369,384
4,060,211
2,691,667
2,439,545
1,388,894
643,278
387,533
164,312
69, U5
25,671
11,731
4,821
9,266
3,186
2,373
374
186
85
35
20
4,771
119,747
165,860
149,652
94,881
53,164
32,283
27,112
13,692
7,378
12,802
2,830
2,785
223
46
216
27,791
104,867
95,172
108,129
88,617
69,782
71,008
45,752
31,409
80,209
30,641
48,960
7,389
1,735
1,548
790
21,070
29
3,906
15,087
13,982
15,636
13,044
10,551
10,894
7,U1
5,095
13,554
5,745
10,869
2,264
571
755
480
14,686
(«)
97,029
135,627
110,161
50,221
19,056
10,583
1-)
2,814
11,858
8,995
7,884
4,007
2,787
20,934
30,110
38,500
44,147
33,114
26,726
22,941
12,391
6,285
12,093
2,505
2,319
171
33
11
1,056
3,106
4,625
7,642
8,792
9,092
9,675
6,793
4,947
12,642
4,808
9,074
1,440
244
87
1
1
. 1,917
325
316
53
16
9
2
2
1,894
936
1,770
820
405
668
270
14,o85
(»)
(•)
35
252
See text for "Explanations of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data."
Individual Returns/1967 • Returns Filed and Sources of Income
29
Table 8 .—NONTAXABLE RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
Adjusted gross income
classes
Tax from recomputing
prior year
investment credit
Amount
(Thousand
Self-employment tax
Number
of
returns
< Thousand
dollars)
TaxpaymentE
Tax withheld
Number
of
returns
(Thousand
dollars)
Excess social
security taxes
withheld
Number
of
returns
Nonhighway Federal
gasoline
tax
dollars)
Tax withheld by
regulated invest-
ment companies
(Thousand
dollars)
Nonspecified
refundable
taxes withheld
Ajnount*
(Thousand
dollars)
(82)
(S3)
(84)
(85)
(86)
(87)
(88)
(91)
(92)
(93)
(9i)
(95)
Total
No adjusted gross income.
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
al00,000 under $200,000..
^00,000 under $500,000...
$500,000 under $1,000,000,
$1,000,000 or more
64,852
1,368,457
8,873,392
796,848
33,404
42,520
3,827
10,551
6,372
7,580
5,585
7,779
5,785
5,386
4,815
3,990
3,586
2,465
577
282
54
24
15
4
2
3,724
1,218
1,600
1,056
1,055
817
903
1,004
586
1,036
804
376
391
54
28
10
2
43,076
83,033
165,614
381,806
261,076
169, U8
114,113
56,453
34,378
24,535
11,570
6,849
11,957
2,671
1,600
126
38
15
5
5
5,eA9
4,487
9,117
31,690
32,043
28,627
25,004
15,312
10,969
8,360
4,178
2,519
4,622
1,087
620
45
12
88,737
3,673,442
2,143,971
1,211,320
775,450
428,315
290,199
139,477
61,247
29,462
M,318
4,378
9,459
1,420
1,747
269
108
47
21
39,782
134,128
161,953
118,523
109,242
76,225
51,041
35,350
17,438
12,745
11,594
3,216
11,531
2,772
6,726
1,822
1,087
902
698
74
3,940
2,991
5,173
2,689
8,440
349
119
38
19
6,900
2,464
2,416
7,975
5,578
4,b86
4,024
2,421
1,727
1,739
583
637
883
171
238
67
(«)
(•)
(«)
(•)
(-)
(»)
(')
(•)
(»)
(<)
(•)
(»)
(»)
Taxpayments — Cont i nued
Adjusted gross income
classes
Payments on 1967
declaration
Number of
returns
(Thousand
dot tars)
Tax due at time
of filing
Number of
returns
Amount
(Thousmid
Overpayments
Number of
returns
Amount
f Thousand
doltars)
Cash requested
Number of
returns
Amount
(Thousand
Bonds only requested
Number of
returns
(Thooiwid
dot lata)
Credit on 1968 tax
Number of
returns
Amount
( Thousand
dot tars)
(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
(106)
(107)
1,074,370
124,163
9,166,659
945,542
,972,353
No adjusted gross income.
Under $600
$600 under $1
$1,000 under
$2,000 under
$3,000 under
000...
$2,000.
$3,000.
$4,000.
$5,000.
$6,000.
$7,000.
$8,000.
$9,000.
$4,000 under
$5,000 under
$6,000 under
$7,000 under
$8,000 under
$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
47,572
23,372
20,447
69,601
67,110
42,982
31,872
20,502
8,850
8,376
6,964
2,261
5,865
2,274
2,328
290
137
49
17
39,688
7,228
4,837
19,656
22,568
17,515
12,550
8,585
6,563
4,595
7,398
1,174
8,119
4,619
6,314
1,802
1,684
784
1,307
144
30,830
74,849
146,790
311,190
195,780
122,996
84,590
40,694
25,567
18,951
7,581
4,189
7,623
1,731
958
33
15
3
1
2
5,046
3,477
7,735
23,129
21,472
17,857
15,948
9,607
7,186
5,242
2,612
1,262
2,531
609
407
12
12
165,271
3,725,348
2,174,537
1,276,636
809,349
439,313
298,035
144,431
61,850
30,458
17,498
5,641
11,331
3,018
3,156
487
182
80
25
14
82,643
143,038
167,115
136,251
126,098
87,079
57,875
39,977
21,048
15,658
17,217
3,609
17,890
6,758
12,765
3,671
2,775
1,302
2,053
221
141,700
3,703,627
2,157,397
1,244,053
778,716
415,624
281,493
134,080
56,260
26,469
14,312
4,976
8,700
2,027
2,241
278
103
60
18
13
59,752
138,270
163,662
125,249
116,401
78,803
50,950
35,888
16,677
13,894
U,013
3,220
14,159
4,775
8,442
2,292
1,655
1,405
1,196
218
(•)
9,974
(«)
(»)
(•)
28,667
13,542
12,550
39,945
38,857
27,168
18,33o
12,938
7,054
4,336
4, -77
1,264
4,029
l,2'''i
l,o50
247
(•)
(•)
22,777
4,317
2,979
10,840
9,450
7,797
6,362
3,731
4,370
1,763
4,203
390
3,732
1,983
4,323
1,380
1,071
397
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."
^Includes nonhighway Federal gasoline tax and tax withheld by regulated investment companies when not specified.
'Less than $500.
NOTE: Detail may not add to total because of rounding.
30
Individual Returns/1967 • Returns Filed and Sources of Income
s-^
to a) Qo o
OJ □, rH
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Individual Returns/1967 • Returns Filed and Sources of Income
31
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32
Individual Returns/1967 • Returns Filed and Sources of Income
■a c
e -8
5 2
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f£ -8
CO CI. c o
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lisia* iifeaa uS-SS-^ uau
Individual Returns/1967 • Returns Filed and Sources of Income
TablelO.— FORM 1040A RETURNS: INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES
33
Adjusted gross income classes
Number of
returns
Adjusted
gross
income
dollars)
Salaries
and wages
(gross)
Interest received
Number of
returns
Amount
( Thousand
Dividends in adjusted
gross income
Number of
returns
( Thou sand
dollars)
Other income
ffumber of
returns
(Thousand
dollars)
Exemptions
(Thousand
dollars)
Taxable
income
(1)
(i)
(3)
(■I)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
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 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
2,370,122
,992,554
127,853
57,933
21,457
20,473,029
27,535,566
12,640,447
46,944,122
46,790,72;
2,377,263
134,090
93,893
4,003
42,950
13,775,739
27,535,566
405,533
3,181,337
2,118,561
2,043,547
1,733,005
1,041,801
3CH-,074
625,280
406,532
280, 677
332,667
4,689,440
5,263,843
7,141,105
7,784,712
5,712,673
5,208,857
4,675,725
3,435,413
2,649,687
380,451
4, 666,147
5,243,511
7,114,326
7,758,705
5,697,818
5,196,639
4,664,752
3,427,697
2,640,682
60,930
503,420
300,654
340,608
333,616
224,741
210,757
178,794
127,853
95,890
2,216
21,416
19,283
20,995
23,552
12,746
10,186
9,506
7,425
6,765
15,982
16,981
21,975
20,976
17,979
543
754
1,015
941
750
10,987
; 13,984
17,979
1,948
6,921
6,459
243,320
2,008,288
1,667,280
2,103,573
2,212,653
1,536,631
1,374,817
1,230,383
837,236
561,553
23,453
1,728,995
2,910,908
4,234,018
4,723,217
3,570,517
3,297,128
2,969,264
2,254,784
1,823,283
5,796,326
5,426,002
5,381,296
615,292
37,223
33,961
1,359
14,933
6,130
6,697,289
2,368,697
1,556,203
670,223
348,599
170,803
128,852
52,939
945,046
1,174,301
973,683
353,266
599,137
570,248
309,821
934,747
1,163,146
962,636
848,423
598,118
564,525
309,701
267,692
257,703
54,937
20,976
13,984
9,760
11,000
6,459
3,546
6,458
13,984
19,977
14,983
1,863,854
1,151,874
1,255,554
947,509
£^1,484
556,160
300,854
15,225,471
3,211,303
30,377,946
21,992,176
30,234,735
21,937,288
2,154,519
838,035
124,683
46,627
38,955
3,669
1,691
38,955
18,978
14,878
6,579
14,631,554
5,841,475
13,620,590
13,914,976
Adjusted gross income classes
Tax uithheld
Tax due at time of
filing
Overpayment refund
(TTtouamd
dollars)
Number of
returns
( Thouaattd
dotlara)
Number of
returns
( Thousand
doltara)
Number of
returns
( Thotiaand
dollars)
Cash requested
Number of
returns
(Thousard
dollars)
Bonds only requested
Number of
returns
(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 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
(1.:)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
4,499,583 13,047,222
5,887,710
1,912,797
96,080
16,168,335
1,484,138
16,104,453
1,478,352
63,926
3,321
247,232
438,013
671,344
770,506
597,033
557,546
505,094
389,457
318,638
2,130,916
2,368,767
12,501,607
5,561,474
1,912,797
96,080
10,522,771
1,157,900
10,575,823
1,153,574
46,946
4,229
339,552
3,118,410
2,091,592
2,023,670
1,725,014
1,037,805
303,075
625,280
406,532
280,677
39,634
497,472
590,553
814,852
913,075
690,282
643,108
580,877
443,178
348,333
15,982
274, 684
236,727
384,557
337,511
195,775
169,805
134,845
87,899
74,914
99
7,315
11,734
15,354
13,922
12,369
10,790
9,935
7,302
6,759
389,552
2,881,682
1,850,858
1,630,123
1,334,406
835,039
529,276
488,438
318,633
204,764
36,415
257,564
154,394
158,358
156,502
105,614
95,350
84,717
61,521
36,455
387,554
2,869,595
1,853,865
1,624,130
1,377,414
833, Oil
625,280
483,443
316,635
204,764
36,338
255,560
153,931
157,848
155,893
105,407
95,874
84,037
61,331
35,455
20,975
14,983
10,987
1,545
1,337
1,347
5,545,615
325,233
5,545,615
326,238
5,528,634
324,679
16,981
1,559
2,850,718
1,492,282
535,326
313,639
144,333
112,370
45,947
83,142
111,185
53,647
36,496
17,733
12,434
6,596
14,847,905
3,199,317
3,175,336
2,712,374
1,249,551
663,235
48,425
47,655
2,850,713
1,492,282
585,326
313,639
144,833
112,370
45,947
88,142
111,185
53,647
35,496
17,738
12,434
5,596
2,842,727
1,487,288
584,327
312,540
143,834
111,871
45,947
87,741
110,819
53,506
36,389
17,330
12,293
6,596
16,981
1,559
13,546,289
2,522,096
1,092,884
391,254
13,595,347
2,509,111
1,088,553
389, 599
50,941
12,985
4,231
1,554
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.
34
Individual Returns/1967 • Returns Filed and Sources of Income
Table 11.— RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS RECEIVED: TYPE OF DIVIDEND, DIVIDEND EXCLUSION,
GROSS INCOME, BY ADJUSTED GROSS INCOME CLASSES
AND DIVIDENDS IN ADJUSTED
Capital gain distri-
butions received
Domestic and foreign dividends received
Adjusted gross income classes
other distributions
butions received
Total
Dividend excllisions
Dividends in adjusted
gross income
Number of
refirr,;
Amount
dollars]
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thouaartd
doltara)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thous^d
dollars)
Number of
returns
Amount
(Thous^d
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(101
(11)
(12)
Grand total
11,650,150
16,942,981
2,886,7d5
1,462,410
1,148,816
186,074
11,589,536
15,294,557
10,987,705
1,092,358
6,657,088
14,202,149
Taxable returns , total
10,377,273
15,998,704
2,633,172
1,346,267
1,067,386
173,104
10,321,644
14,479,392
9,844,379
982,557
5,824,149
13,496,780
30,293
292,142
342,179
382,305
485,317
559,809
601,302
683,255
721,500
650,728
2,657,996
1,297,189
1,379,243
230,842
48,222
12,149
2,005
797
8,526
111,594
203,486
213,218
328,797
410,015
379,079
427,625
467,036
356,910
1,810,366
1,401,762
4,080,812
2,378,118
1,499,668
1,059,542
393,215
468,935
9,126
72,348
76,172
89,579
106,499
139,319
127,549
161,180
175,272
149,580
692,602
339,990
408,443
69,152
12,877
2,838
467
179
3,153
17,825
32,544
32,794
54,364
75,466
52,966
46,013
57,201
46,016
246,961
166,307
330,953
108,704
41,731
23,999
5,479
3,791
14,090
23,834
34,860
42,516
49,553
54,545
60,171
60,558
64,490
257,126
139,318
202,557
47,509
12,147
3,300
570
242
519
2,838
3,344
3,541
3,191
4,721
4,549
2,582
4,208
21,520
17,496
43,130
35,091
14,708
7,406
2,153
2,107
30,293
290,159
340,988
382,194
482,935
555,836
597,922
678,689
717,322
647,287
2,637,093
1,291,003
1,376,139
230,642
48,197
12,144
2,004
5,373
93,251
168,104
177,082
270,895
331,360
321,393
377,066
407,256
306,688
1,541,882
1,217,940
3,706,824
2,234,318
1,443,204
1,028,135
385,585
463,036
30,093
272,372
320,195
358,842
444,717
523,762
562,419
633,635
678,773
601,226
2,516,051
1,251,657
1,353,914
228,914
47,924
12,093
1,998
794
1,987
19,031
26,053
29,748
41,403
44,461
48,163
52,823
55,202
51,659
237,936
141,420
135,635
36,454
8,052
2,051
341
133
14,196
168,706
220,424
225,449
304,468
308,184
328,229
341,403
345,644
305,053
1,253,661
726,999
1,013,770
207,128
46,210
11,873
1,966
786
3,386
$1,000 under $2,000
74,220
$2,000 under $3,000
142,048
$3,000 under $4,000
147,334
$4,000 under $5,000
$5,000 under $6,000
229,496
286,901
273,234
$7,000 under $8,000
324,247
352,053
$9,000 under $10,000
255,032
$10,000 under $15,000
1,303,903
1,076,611
$20,000 under $50,000
$50,000 under $100,000
3,521,078
2,197,849
1,435,151
1,026,084
$500,000 under $1,000,000
$1,000,000 or more
385,244
462,904
Nontaxable returns , total
1,272,876
944,275
253,595
116,144
81,430
1^,971
1,267,892
815,164
1,143,325
109,301
832,937
705,368
60,135
131,648
183,045
345,288
260,510
128,641
65,937
97,672
67,166
26,707
54,937
170,626
162,459
111,425
78,877
272,078
11,107
18,998
38,387
66,246
47,362
29,811
19,881
21,803
7,538
4,856
13,361
29,290
23,124
15,162
11,474
11,339
3,356
11,064
8,588
22,146
13,083
9,232
7,842
6,119
800
278
805
2,507
1,354
524
3,363
3,340
60,122
131,448
181,455
342,905
260,111
128,441
65,738
97,672
58,829
21,573
40,771
138,829
137,982
95,739
64,041
257,400
55,056
105,343
165,814
299,590
244,186
119,783
59,178
90,375
5,274
7,165
13,288
26,623
26,670
14,307
7,042
9,432
34,538
71,139
113,981
236,873
177,643
90,020
47,728
61,015
53,554
14,408
$600 under $1,000
27,435
$1,000 under $2,000
112,208
$2,000 under $3,000
111,315
$3,000 under $4,000
81,434
$4,000 under $5,000
56,998
$5,000 or more
247,966
Returns under $5,000
2,707,439
3,297,414
2,667,016
2,978,278
1,537,819
2,124,709
1,831,549
11,448,902
585,516
771,272
694,660
835,319
245,483
286,210
248,079
682,636
190,612
294,000
257,490
406,715
19,873
21,306
21,549
123,348
2,696,788
3,277,877
2,646,113
2,968,757
1,272,469
1,817,205
1,561,918
10,642,965
2,479,170
3,079,258
2,524,302
2,904,975
218,596
259,816
238,874
375,071
1,705,167
1,675,969
1,260,550
2,015,402
1,053,885
Returns $5,000 under $10,000
Returns $10,000 under $15,000
Returns $15,000 or more
1,557,407
1,323,001
10,267,856
JOINT RETURNS
Grand total
7,982,712
10,908,584
2,010,075
957,629
773,248
129,257
7,939,132
9,821,754
7,536,664
821,533
4,159,083
9,000,206
Taxable returns, total
7,358,572
10,439,560
1,877,768
896,712
739,221
121,508
7,317,392
9,421,391
6,983,004
758,196
3,775,547
8,663,177
Under $1,000
4,488
61,573
117,101
198,462
248,237
315,261
450,535
507,356
479,471
2,282,805
1,173,624
1,254,383
209,718
42,777
10,420
1,704
657
1,171
26,245
41,764
102,236
120,191
150,968
160,129
219,957
172,157
1,118,897
945,966
2,963,969
1,334,174
1,166,405
817,863
309,042
288,426
(*)
15,226
24,868
41,561
60,029
72,103
93,475
116,936
112,644
580,372
305,554
374,092
64,343
11,801
2,494
426
152
(*)
9,148
6,048
16,090
21,992
25,387
19,273
25,453
30,415
177,768
130,204
273,184
96,037
36,263
20,901
4,724
3,095
(*)
2,689
7,561
17,092
18,889
28,321
37,452
^5,657
41,600
200,518
117,725
174,594
42,619
10,716
2,878
497
214
41
470
1,496
927
1,889
2,090
1,289
1,501
13,396
11,440
33,852
31,026
12,280
6,312 1
1,710
1,789
(•)
61,374
117,101
197,071
244,663
312,873
447,953
505,362
478,280
2,265,075
1,167,539
1,251,540
209,537
42,753
10,415
1,703
657
(•)
17,056
35,247
84,651
97,273
123,692
138,768
193, a7
140,244
927,732
804,305
2,657,023
1,707,106
1,117,836
790,649
302,610
283,542
(*)
57,089
109,737
131,940
227,897
286,424
419,221
477,535
440,952
2,154,047
1,130,889
1,230,969
207,962
42,516
10,376
1,698
655
(*)
5,656
10,862
21,254
21,844
27,459
35,585
39,584
39,133
207,736
130,634
173,951
34,403
7,518
1,882
311
119
(*)
30, 539
56,802
112,402
110,830
149,457
182,513
203,134
192,370
972,593
623,562
899,072
136, 8W
40,875
10,175
1,667
648
$1,000 under $2,000
(*)
$2,000 under $3,000
$3,000 under $4,000
11,400
24,335
63,401
75,429
$6,000 under $7,000
96,237
$7,000 under $8,000
103,136
153,63r
$8,000 under $9,000
$9,000 under $10,000
101,113
$10,000 under $15,000
719,966
$15,000 under $20,000
673,785
$20,000 under $50,000
2,482,970
$50,000 under $100,000
1,672,687
$100,000 under $200,000
1,110,317
' $200,000 under $500,000.,
788,768
$500,000 under $1,000,000
$1,000,000 or more
302,299
283,423
Nontaxable returns, total
624,142
469,029
132,306
60,915
34,027
7,749
621,740
400,367
553,660
63,338
383,534
337,031
41,673
18,347
38,138
120,423
169,984
101,309
53,426
80,842
55,490
5,602
10,932
51,314
79,076
72,398
58,410
135,807
7,804
4,288
7,232
22,484
31,152
23,062
17,294
18,990
5,720
690
2,605
10,307
10,808
12,792
10,180
7,813
2,609
(*)
3,496
9,704
4,074
7,842
4,712
745
(•)
133
1,284
71
3,363
2,113
41,660
18,347
I 37,539
\ 119,431
169,585
101,109
53,227
80,842
49,026
4,871
8,241
40,960
66,985
59,535
44,867
125,882
38,261
15,557
34,647
95,665
155,162
93,951
46,666
73,751
4,074
1,393
3,617
9,487
18,951
11,966
6,011
7,839
22,815
9,270
21,290
71,270
109,359
65,703
38,591
45,236
44,951
Under $600
3,479
$600 under $1,000
4,625
31,472
$2,000 under $3,000
48,036
$3,000 under $4,000
47,569
$4,000 under $5,000. . . .
38,857
$5,000 or more
113,042
Returns under $5,000
924,923
2,069,572
2,289,665
2,698,552
504,637
865,961
1,126,978
8,411,008
196,664
471,402
582,005
760,004
85,118
128,508
178,487
565,516
56,857
165,604
200,785
350,002
7,645
8,863
13,418
99,331
919,940
2,057,842
2,271,935
2,689,415
411,878
728,599
935,073
7,746,204
831,772
1,914,563
2,160,139
2,630,190
93,535
169,988
203,453
349,552
540,142
874,645
977,322
1,766,975
313,350
Returns $5,000 under $10,000
Returns $10,000 under $15,000
Returns $15,000 or more
558,623
726,585
7,396,648
See text for "Explanation o€ 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 shovm separately because of high sampling variability. However, the data are included in the appropriate totals.
N03E: Detail may not add to total because of rounding.
Individual Returns/1967 • Returns Filed and Sources of Income
35
Table 12 , —RETURNS WITH PARTNERSHIP NET PROFIT OR LOSS:
SOURCES OF INCOME AND LOSS,
INCOME CLASSES
EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
Adjusted gross income
classes
Number of
returns
Number of
exemptions
Adjusted
gross
income
f Thousand
dollars)
Salaries and wages
(gross)
Number of
returns
Amount
( Thousand
dot lata)
Business or profession
Net profit
Number of
returns
Amount
(Thousand
Number
of
returns
Amount
(Thousand
dollars)
Net profit
Number of
returns
Amount
(Thousand
Number of
returns
Amount
( Thousand
dittara)
(1)
(2)
(3)
U)
(5)
(6)
(7)
(8)
(^)
(10)
(11)
(1^)
(13)
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...
1,938,707
6,664,793
'35,898,025
298,162
3,491,194
443,713
63,413
27o,150
1, 666, 590
5,748,496
263,923
3,365,807
58,599
243,660
250, 677
55,928
219,705
(•)
22,536
46,378
54,756
61,340
38,175
87,531
99,535
99,861
90,991
334,743
190,203
359,998
98,493
22, 632
6,105
1,093
425
(•)
25,727
79,413
117,308
152,058
249,359
273,879
335,796
347,866
318,806
1,213,821
708,895
1,403,200
404,275
87,887
22,838
4,051
1,522
1,683
34,274
118,477
193,799
276,382
487,985
568,460
747,124
347,254
863,371
4,102,216
3,289,894
11,066,957
6,597,312
3,002,296
1,761,664
731,137
862,480
5,574
17,293
23,477
32,315
46,034
49,465
59,660
65,744
62,341
231,998
130,935
225,369
62,425
15,834
4,574
853
348
8,318
36,770
53,759
96, 546
182,4.i2
237,153
304,181
399,461
420,917
1,971,864
1,431,130
3,458,547
1,767,468
695,876
276,819
66,422
37,790
3,790
4,788
8,279
11,038
10,634
12,430
12,834
12,902
48,604
33,069
78,166
21,781
4,043
808
112
47
(«)
6,036
8,725
25,091
23,548
29,417
40, 692
49,384
53,141
264,159
284,057
1,431,460
836,113
223,963
53,937
8,578
6,706
2,792
3,192
3,591
6,583
2,793
1,862
10,073
6,009
13,954
4,893
1,817
751
193
96
4,322
4,327
4,030
7,970
3,495
4,231
18,257
11,521
52,056
45,217
35,687
26,386
10,913
15,248
1,994
3,934
2,992
3,591
4,056
3,391
3,425
1,995
10,199
4,763
10,065
2,382
498
120
18
1,332
5,850
5,765
5,528
9,534
9,916
9,994
4,258
43,467
29,057
83,907
31,051
8,861
1,927
184
46
(♦)
2,992
2,593
2,793
3,990
1,995
3,990
3,192
9,117
5,733
12,235
4,398
1,375
527
135
65
(•)
3,714
2,839
4,043
4,384
3,095
8,095
6,963
25,182
14,195
58,077
37,457
23,350
14,858
5,724
5,865
'^6,290
'345,241
101,186
34,
200,061
9,931
43,344.
21,599
29,046
54,624
43,402
24,907
19,253
35,441
133,266
50,900
58,707
150,125
143,589
106,604
89,453
178,655
^506,229
6,436
22,480
80,829
107,100
86,463
85,731
462,431
18,504
6,411
6,959
11,536
16,124
12,146
9,752
19,754
m,718
55,798
3,314
37,327
33,138
34,555
24,390
143,363
4,112
(•)
2,195
6,184
4,987
4,389
3,391
7,584
28,709
(♦)
2,014
8,439
8,464
10,873
9,048
55,940
9,248
2,792
2,194
2,793
4,449
113,378
9,200
22,658
4,333
49,992
(•)
2,793
2,194
3,697
3,905
3,984
15,292
7,803
2,992
3,192
1,995
3,191
4,415
184,299
111,083
9,272
5,334
10,334
39,698
423,480
493,579
338,931
682,717
1,113,946
1,669,144
1,232,509
2,649,194
'507,425
3,699,497
4,153,824
27,537,279
160,091
298,760
234,485
442,090
500,633
1,609,403
1,991,329
7,797,701
44,109
65,727
49,397
133,929
110,099
223,843
294,270
,862,982
23,a0
17,281
10,806
28,378
160,207
41,486
21,415
220,610
16,402
18,253
10,666
18,09;
25,812
44,687
46,730
158,871
25,557
19, 375
9,384
153,017
42,889
27,641
180,453
Partnership
Adjusted gross income
classes
Net profit
Number of
returns
Amount
(Thousiwid
Number of
returns
dollars)
Sales of capital assets
Net gain
Number of
returns
Amount
( Thouaartd
Number of
returns
(Thatiamid
dollara)
Ordinary gain
from sales of
depreciable
property
Number of
returns
Amount
(Thouawtd
dollars}
Sales of property other than
capital assets
Net gain
Number of
returns
Amount
( Thousand
Number of
returns
Amount
(Thousand
dollara)
(27)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
Grand total.
1,478,959
459,748
1,497,782
757,643
4,326,287
179,082
119,449
35,239
8,474
19,507
Taxable returns, total.
1,296,703
12,590,749
D9,8g3
304,594
681,341
3,968,543
162,304
108,771
28,001
6,849
Under $1,000.
$1,000 under
$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 $15,000
$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
$2,000..
$3,000..
$4,000..
$5,000..
$6,000..
$7,000..
$8,000..
$9,000..
$10,000.
(•)
19,754
37,235
45,026
47,054
69,396
70,637
80,822
81,155
67,514
257,950
146,559
277,893
73,929
15,564
3,675
554
186
(•)
23,924
61,202
99,717
141,332
223,226
252,221
328,214
332,928
344,316
1,489,202
1,192,255
4,319,915
2,391,290
363,079
370,456
104,567
51,355
2,781
9,142
9,730
14,285
18,779
16,894
18,713
18,706
23,477
76,792
43,644
82,100
24,564
7,068
2,430
539
239
1,095
6,149
14,183
9,311
12,892
12,783
20,396
43,391
18,384
81,786
57,599
201,943
136,875
79,761
53,377
20,230
28,929
(•)
4,582
9,165
10,949
16,528
25,267
21,897
31,250
29,068
26,347
120,645
33,739
207,815
68,750
13,034
5,388
1,015
403
(*)
1,106
4,437
24,381
3,967
13,065
19,062
26,191
31,510
33,046
161,610
153,344
732,051
676,367
587,883
603,158
350,180
542,114
(»)
6,561
2,883
4,152
5,076
5,105
6,235
11,400
30,416
20,432
49,131
15,485
2,936
522
61
21
(«)
5,490
1,964
2,1«
2,217
3,704
3,836
5,402
19,310
13,748
34,923
12,301
2,467
465
58
18
2,786
2,787
5,586
2,964
9,113
3,372
961
316
69
47
3,978
5,214
2,763
13,799
7,717
2,846
1,551
686
510
(•)
1,134
638
1,727
643
194
84
28
(♦)
1,114
918
6,142
2,734
1,272
1,754
339
3,978
|l„94
3,049
2,630
6,648
3,052
994
413
39
49
4,650
3,194
2,178
5,072
15,181
10,340
3,729
2,359
495
361
Nontaxable returns, total. .
No adjusted gross income.
441,306
69,363
693,189
76,300
357,744
16,281
7,235
10,234
39,321
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
14,028
12,805
22,092
42,102
33,063
16,551
14,750
26,862
32,893
13,616
15,412
50,539
62,584
46,375
46,055
173,827
29,816
8,793
6,955
12,522
10,339
8,356
4,503
8,579
379,806
81,941
23,438
78,64^
20,091
12,383
3,753
93,133
13,202
5,419
8,949
12,545
U,148
6,178
6,361
12,498
112,895
27,466
14,643
64,062
U,392
3,445
4,176
U9,665
3,579
1,995
4,776
2,948
2,328
1,182
2,971
2,031
1,633
2,936
2,616
2,881
1,517
5,836
(•)
1,448
(«)
2,684
1,066
33,927
4,412
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more...
306,257
391, 506
260,748
520,448
595,204
1,583,527
1,509,296
9,344,029
117,222
102,073
78,184
162,269
631,298
127,566
97,843
641,075
105,426
141,609
122,775
387,333
277,041
141,309
172,711
3,735,226
25,164
34,105
30,609
89,004
16,367
18,633
19,663
64,286
5,418
7,993
4,457
17,371
4,660
7,76^'
5,614
32,061
1,372
2,593
1,134
3,375
2,225
1,100
1,U4
15,063
6,196
4,408
3,250
14,119
36,264
7,396
3,531
39,637
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.'
36
Individual Returns/1967 • Returns Filed and Sources of Income
Table 12.— RETURNS WITH PARTNERSHIP NET PROFIT OR LOSS:
SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
INCOME CLASSES— Continued
Pensions and
Rents
Royalties
Adjusted gross income
gross income
(Taxable portion)
Net income
Net loss
Net income
Net loss
classes
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousimd
doltars)
Number of
returns
Amount
(Thousand
(bttars)
Number of
returns
Amount
(Thousand
(tottars)
Number of
returns
Amount
(Tfwusand
dottars)
Number of
returns
Amount
(Thousand
dottars)
Number of
returns
Amount
(Thousand
dottars)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
Grand total
611,372
2,365,078
1,370,813
1,701,772
58,538
129,048
294,694
592,866
195,173
379,910
74, CK'7
190, 645
5,565
41,439
Taxable returns, total
573,504
2,725,592
1,239,019
1,574,057
47,308
115,219
260,539
546,279
167,206
272,172
63,389
172,737
5,242
17,052
Under il.OOO
(•)
5,962
6,566
6,677
17,594
16,312
18,962
16,990
17,839
84,267
72,864
202,974
78,341
20,468
5,813
1,063
413
(•)
3,132
3,262
2,187
12,857
19,932
19,015
50,784
21,458
79,824
96,543
564,228
572,916
459,955
407,491
185,354
226,433
(*)
10,778
21,493
34,232
34,166
55,699
53,266
61,247
63,578
53,666
251,443
154,076
323,103
92,852
21,669
5,872
1,063
417
(»)
4,971
12,232
19,491
13,269
33,246
28,050
44,314
37,958
24,705
169,713
143,718
499,009
283,509
135,931
73,424
26,408
24,049
2,975
■ 2,986
r 8,938
8,000
5,838
12,230
4,34i
1,390
485
90
32
976
7,689
16,767
17,275
16,366
30,238
14,262
6,918
3,776
729
223
> 6,771
C 6,566
1 7,835
L 14,927
f 10,822
14,329
9,370
^ 13,998
43,385
30,992
72,114
22,411
5,324
1,339
249
107
4,915
6,287
3,804
20,960
7,069
21,606
7,329
7,074
60,630
49,765
191,959
103,182
41,387
13,680
4,960
1,672
\ 3,978
4,389
5,088
11,137
8,356
11,736
8,600
34,908
19,322
42,140
13,061
3,202
992
194
103
3,037
2,897
3,540
6,112
8,603
l;?,816
6,153
34,105
22,935
88,506
46,286
17,882
12,297
4,951
2,052
> 3,619
1,995
3,225
4,052
8,567
7,350
21,397
8,669
3,088
1,086
230
111
2,085
2,292
1,673
4,766
7,604
9,714
43,642
38,795
27,801
21,020
7,849
5,496
1 :
{ -
759
710
1,762
1,035
508
202
50
17
$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. .
(«)
643
564
2,375
3,502
4,705
2,878
1,406
669
Nontaxable returns, total....
38,370
139,485
131,794
127,715
11,231
13,332
34,155
46,589
27,967
lCf?,737
10,708
17,908
(*)
(•)
No adjusted gross inccane...
6,779
(»)
4,372
6,161
6,161
j 4,708
7,408
25,819
(»)
325
9,796
9,289
3,724
89,502
24,976
7,752
10,339
29,529
20,695
10,960
8,492
19,051
37,589
3,757
6,499
16,535
7,916
6,237
6,023
43,159
(•)
I 5,363
> 5,565
(»)
4,448
8,540
5,431
1 3,579
\ 8,949
r 4,582
J I 6,099
I 5,515
9,458
2,360
5,812
2,341
5,781
20,837
9,971
3,180
[ 3,984
3,386
3,585
3,861
83,704
2,047
2,723
3,077
3,180
13,006
2,825
) 4,371
> 3,512
7,617
1,517
8,774
(»)
! ;
(•)
_
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
(•)
50,566
91,413
85,988
383,905
58,786
128,180
33,054
2,595,058
213,812
300,385
254,564
602,052
134,579
176,681
174,858
1,215,654
15,401
10,527
8,101
24,509
15, 661
22,528
17,736
73,123
49,812
66,697
44,475
133,710
40,757
71,124
66,508
414,477
32,473
47,146
35,841
79,713
100,666
38,651
38,752
201,841
12,212
10,528
8,968
42,389
11,673
13,429
3,117
157,426
461
759
4,345
1,685
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
643
39,111
Estates and trusts
Small business corporations
Sick pay exclusion
Moving expense
Adjusted gross income
Net income
Net loss
Net profit
Net loss
source.
deduction
classes
Number of
returns
Amount
f Thousand
dot tars)
Number of
returns
Amount
(Thousand
dottars)
Number of
returns
Amount
(Thousand
dottars)
Number of
returns
Amount
(Thousand
dottars)
(Thousana
dottars)
Number of
returns
Amount
(Thousand
dottars)
Number of
returns
Amount
(Thousand
dottars)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
Grand total
65,369
192,765
7,842
14,534
53,559
566,563
32,269
176,750
^1,370
12,146
11, 670
0,520
3,912
Taxable returns, total
61,467
183,353
6,187
9,170
52,269
560,092
27,497
128,742
104,767
11,544
10,506
5,920
3,620
Under Al.OOO
> 5,957
[ 3,253
I 5,198
6,746
5,968
20,513
8,986
3,278
1,232
238
93
8,852
4,284
3,994
9,731
8,140
46,146
42,162
26,865
17,046
9,104
7,029
{ :
> 2,335
2,245
1,122
315
132
27
11
1,392
2,660
1,960
735
2,018
273
132
7,823
t^ 7,190
23,239
8,779
2,404
490
84
33
5,125
19,977
25,928
185,789
154,965
95,715
43,860
15,405
13,328
(')
> 3,579
j 6,235
3,292
9,078
3,471
1,057
421
107
58
(•)
14,085
14,818
6,041
45,590
20,896
9,752
9,365
3,707
4,047
119
210
^8,115
=33
r 1,199
1,502
•S 1,410
j 2,54.
1 13,930
7,314
43,848
22,655
11,706
4,173
'736
3,476
(»)
. 6,956
1,953
1,782
475
127
46
4
{»)
5,163
2,764
1,675
549
180
82
10
3
, 4,238
>
744
813
100
18
5
1
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..
2,341
461
674
110
21
10
1
Nontaxable returns, total
3,905
9,413
(♦)
(«)
1,289
6,471
4,770
48,009
='106,137
(-)
(•)
(♦)
(*)
No adjusted gross income...
(•)
(*)
(«)
(«)
(•)
(•)
(»)
(»)
(♦)
(•)
(*)
(»)
(«)
(•)
(•)
{•)
(♦)
(•)
(»)
(»)
(»)
(«)
1,654
(♦)
2,917
31,764
(«)
16,222
3U8,887
=120
=1,680
( 1,280
\ 489
{ 1,340
] 202
( 11,239
(.)
(*)
(»)
(•)
(«)
(•)
(•)
(•)
(•)
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
(*)
8,769
9,109
6,913
40,578
12,262
10,184
9,938
160,381
1,441
1,590
133
4,678
5,289
708
43
8,544
(«)
2,428
7,956
42,452
(•)
5,300
20,331
537,202
4,042
5,569
4,844
17,814
37,604
19,299
11,971
107,876
■'125,196
(•)
(»1
(«1
(»1
Returns $5,000 under $10,000.
Returns $10,000 under $15,00C
Returns $15,000 or more
8,836
12,967
102,023
3,646
3,710
4,390
2
2
5
,549
,762
,264
(«)
2,449
1,682
(»)
1,141
1,278
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/1967 • Returns Filed and Sources of Income
37
Table 12.— RETURNS WITH PARTNERSHIP NET PROFIT OR LOSS:
SOURCES OF INCOME AND LOSS, EXEMPTIONS.
INCOME CLASSES— Continued
TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
Employe
e business
Self-employed
lot
deduct
(■TTious
dolla
al
Standard deduction
Adjusted gross income
classes
expense deduction
pension deduction
Total
Minimum
10 percent
Itemized deductions
Number of
retums
Amount
(Thouatmd
dollars)
Number of
ret'oms
Anount
(Thousand
dollars)
and
rs)
Number of
retums
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousxyd
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
retums
Amount
(Thousand
dollars)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
151,428
226,834
28,203
26,729
6,202,586
597,765
417,144
239,063
119,657
358,701
..■•7,438
1,297,093
5,785,441
Taxable returns, total
144,374
213,326
27,979
26,603
5,740,812
456,204
344,521
106,060
51,533
350,141
292,989
1,210,387
5,396,291
t 6,366
1 6,566
i
4,782
7,497
10,140
12,589
32,680
20,053
34,665
7,074
1,458
407
69
28
3,242
8,233
3,087
11,176
11,091
15,250
34,483
24,604
67,855
21,913
7,757
3,090
1,108
432
y 2,978
1,653
12,738
8,870
1,374
150
11
1
(*)
1,024
956
12,155
10,512
1,743
189
13
1
503
7,858
21,665
38,213
53,357
97,397
105,040
f 145,612
153,009
S 146,070
L 677,321
514,630
1,579,935
972,434
522,024
375,023
157,075
173,146
(•)
17,560
36,426
29,883
32,576
36,44i
36,305
33,286
32,094
33,301
98,097
36,189
29,958
2,243
216
25
2
2
(«)
5,505
13,534
12,375
16,443
21,592
24,128
25,280
27,365
31,185
97,739
36,062
29,893
2,236
218
25
2
2
(»)
17,560
35,429
17,737
13,426
9,564
4,981
3,186
2,781
(•)
5,505
13,272
8,650
7,816
6,675
3,905
2,629
2,662
(«)
] 13,143
19,150
26,879
31,323
30,100
29,312
33,301
98,097
36,189
29,958
2,243
218
25
2
(.)
4,436
8,627
14,917
20,223
22, 652
24,703
31,185
97,739
36,062
29,893
2,236
218
25
2
2
(.)
4,976
I 9,952
1 24,373
23,763
51,732
51,227
66,249
67,767
57,690
236,646
154,014
330,040
96,251
22,414
6,080
1,091
423
(«)
*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..
2,353
8,132
25,338
36,914
76,305
80,912
120,331
125,644
114,885
579,582
478,568
1,550,042
970,198
521,806
374,998
157,073
173,144
Nontaxable returns, total....
7,053
13,511
(»)
(-)
461,773
141,560
72,624
133,002
68,124
8,553
4,500
86,713
389,150
No adjusted gross income...
Under 4600
{•)
3,185
' 2,175
(«)
4,338
3,976
(♦)
(•)
(-)
(*)
n,309
12,562
35,342
45,238
32,221
31,275
293,826
20,208
26,459
45,282
25,095
10,367
5,386
8,763
8,417
10,531
21,495
14,271
6,973
4,147
6,790
19,809
26,060
44,085
24,297
9,769
4,987
3,995
8,395
10,503
21,303
14,062
6,773
3,970
3,113
1,995
> 6,563
242
4,258
1 3,979
1 9,342
r 18,307
J 14,540
■S 13,867
L 26,678
-
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
13,847
30,967
25,249
27,128
287,036
14,027
40,623
32,746
64,032
15,169
48,712
34,529
128,424
(♦)
(«)
2,347
24,818
(•)
(.)
805
25,588
289,544
715,372
706,916
4,490,254
250,839
179,009
98,898
69,019
114,627
135,186
98,540
68,791
214,556
24,502
(•)
100,672
18,983
(♦)
36,283
154,506
98,898
69,014
13,955
116,203
98,540
68,790
128,797
314,570
240,033
613,698
174,917
Retums $5,000 under $10,000.
Returns $10,000 under $15,000
Retums $15,000 or more
530,686
608,376
4,421,462
Exemptions
(Thotisend
doUari)
Number of
retums
with no
taxable
income
Taxable income
Income tax
before
credits
(Thousxid
<±>llars)
Tax credits
Adjusted gross income
Number of
retums
Amount
(Thoosand
dollars)
Retirement income
credit
Investment
Foreign tax
credit
All other tax
credits
Income tax
after
classes
Number of
returns
Amount
(Thous^id
dollars)
Number of
returns
AiDOunt
f TTiousond
dollari)
Number
of
retums
Amount
(Thousand
dollars)
Number
of
reti.ims
Amount
(Thousmtd
dollars)
(Thousrwyd
dollars)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(80)
(81)
3,999,059
216,558
1,722,148
26,497,733
7,963,612
SO, 536
9,372
555,488
136,189
30,958
36,294
3,432
1,274
7,780,495
Taxable retums, total
3,449,267
-
1,666,590
26,362,315
7,923,802
66,964
7,948
513,574
119,145
30,863
20,186
3,444
937
7,780,495
Under 41.000
1,077
15,438
47,650
70,390
91,240
149,621
164,332
201,483
208,725
191,288
728,330
425,305
842,019
242,590
52,732
13,703
2,431
913
-
(•)
22,536
46,378
54,756
61,340
88,175
87,531
99,535
99,361
90,991
334,743
190,203
359,998
98,493
22,632
6,105
1,093
425
(«)
10,973
49,110
85,175
131,799
240,471
299,092
400,033
485,528
526,018
2,696,593
2,349,967
8,645,038
5,382,306
2,427,539
1,372,966
571,635
688,420
14
1,564
7,288
13,125
20,791
38,494
48,434
64,931
81,415
90,534
485, 0&4
462,869
2,171,257
1,933,699
1,104,291
716,241
313,429
375,312
(*)
4,771
2,787
7,347
5,563
3,574
5,164
2,582
11,802
5,604
10,978
2,989
1,000
322
72
21
(.) "
315
296
631
506
421
701
501
1,631
808
1,425
390
131
49
10
4
(•)•
4,976
10,350
9,370
12,595
21,588
17,0U
23,417
25,710
21,018
89,662
58,850
149,493
51,590
13,102
3,672
687
234
(.)
106
536
a3
950
1,634
1,784
3,300
2,857
2,361
15,905
11,053
36,064
19,870
11,230
6,578
2,062
2,136
(♦) "
3,142
1,586
10,464
7,948
4,245
1,857
437
187
(♦)"
317
122
2,493
3,874
3,327
3,584
1,579
4,852
1 <*'"
(-)
667
440
783
366
126
48
13
5
(•)
(«)
102
80
154
175
64
172
170
28
14
$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
1,459
6,574
12,192
1 19,542
36,230
46,144
61,210
77,837
87,674
467,106
450,803
2,131,134
1,909,403
1,089,435
705,843
309,606
368,291
Nontaxable retums, total....
549,793
216,558
55,560
134,920
34,811
13,575"
1,427
41,912
17,046
(♦)
(•)
(»)
(•)
-
No adjusted gross income...
Under $600
82,962
30,541
35,226
90,078
86,157
63,963
53,672
107,194
43,844
21,599
28,647
47,853
31,667
18,928
11,091
12,929
(•)
6,771
11,736
5,979
8,162
22,513
(»)
2,842
8,509
4,992
9,777
108,775
(•)
403
1,219
724
1,419
31,043
(«)
7,148
1,391
2,383
270
(•) "
665
171
491
19
(»)
4,389
4,583
4,533
5,779
22,169
(•) "
323
555
553
929
14,683
(•) "
(•)"
(*)
(•)
-
_
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
-
668,395
203,679
219. 85n
303.304
46.551
23.249
2,146
57,234
4,622
18,345
18,499
94,723
(•) "
3,142
26,819
(•)
(•)
(•)
102
1,131
39,780
Returns $5,000 under $10,000.
Retums $10,000 under $15,000
Retums $15,000 or more
1,001,5
739,5
1,589,6
12
43
09
9,
1,
1,
469
657
303
484
33"
68C
,U0
,274
,914
1,
21,
993,414
7U,853
439,162
7,
30,280
.87,658
S9,123
]
4,429
a,802
1,056
2,772
1,631
2,823
126,562
92,194
279,493
3.
(•)
317
,939
(•)
667
1,784
309,094
467,106
6,964,515
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 Ifata. "
38
Individual Returns/1967 • Returns Filed and Sources of Income
Table 12.— RETURNS WITH PARTNERSHIP NET PROFIT OR LOSS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
INCOME CLASSES— Continued
Tax from recomputing
prior year
investment credit
Taxpayments
Adjusted gross income
classes
Self-employment tajc
Tax withheld
Excess social
security taxes
withheld
Nonhighway Federal
gasoline tax
Tax withheld by
regulated invest-
ment companies
Nonspecified
refundable taxes
withheld'
Number of
returns
Amount
dollsra)
Number of
returns
Amount
( Thousirtd
dallars)
Number of
returns
Amount
r Thousand
dollars)
Number of
returns
Amount
(Thoasartd
dollars)
Number of
returns
Amount
(Thousand
(hilars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
fTTiousaid
(hilars)
(82)
(33)
(84)
(85)
(86)
(87)
(88)
(89)
(90)
(91)
(92)
(93)
(94)
(95)
70,535
14,342
1,086,836
347,416
999,202
1,922,882
99,627
17,-590
177,555
13,612
5,161
5,532
2,997
1,698
59,307
11,043
050,122
323,841
927,224
1,882,938
98,226
17,287
123,627
8,583
4,894
5,3&i
1,598
1,631
2,592
2,194
2,394
2,593
2,394
10,385
6,371
18,472
7,241
2,401
954
212
104
286
228
408
234
252
931
938
3,667
2,094
937
541
210
217
(♦)
13,997
I 26,531
35,707
( 44,883
53,062
54,963
57,794
57,518
54,793
131, 649
99,028
203,010
52,814
9,893
2,260
322
103
(«)
1,184
3,518
6,561
10,009
13,930
16,546
18,747
19,348
18,761
66,513
38,961
83,211
21,517
3,373
874
119
40
4,776
16,394
18,302
28,531
43,768
46,239
54,407
59,771
57,553
215,167
119,472
193,126
51,815
12,954
3,531
653
265
925
3,708
5,362
10,409
21,828
28,050
35,416
46,694
54,010
254,019
199,762
576,747
384, 691
170,103
65,854
14,702
10,658
5,365
4,212
5,170
20,622
14,091
29,176
13,961
4,249
1,103
198
79
415
255
260
1,965
1,431
5,731
4,654
1,904
545
89
38
(»)
11,986
5,984
6,982
( 8,378
< 6,450
( 8,977
9,370
7,370
21,652
9,839
18,364
5,331
1,593
560
121
72
(»)
388
325
358
480
390
652
682
381
1,503
767
1,538
630
287
94
22
26
(«) "
, 2,026
1,070
887
466
181
53
12
(•) "
1,740
324
945
941
1,028
275
100
(»)
(•)
(»)
261
145
60
23
3
1
$1,000 under $2,000
43.000 under i4-.000
A6.000 under 47.000
49.000 under 410.000
$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....
123
247
476
337
84
211
72
Nontaxable returns, total
11,275
3,301
136,713
23,576
71,979
39,945
(«)
(•)
53,929
5,030
(«)
(*)
(•)
(•)
No adjusted gross income
2,813
{ 2,786
f 5,676
730
961
1,610
8,983
( 5,652
< 13,366
( 26,730
1 25,932
J 16,557
1 12,966
1^ 26,527
1,581
335
820
2,308
3,569
3,019
3,257
8,687
11,339
5,613
4,372
8,550
13,132
8,367
6,572
14,034
8,220
7,296
749
1,715
2,662
2,655
1,511
15,137
(»)
(«)
(»)
(«)
6,485
4,377
7,553
8,971
7,161
5,186
3,984
10,137
939
250
284
946
489
493
270
1,359
(•)
(•) "
(•) '
(»)
(•) "
(») '
(«)
(»)
(•)
(»)
(•)
41.000 under 42.000
(^\
44.000 under 45.000
10,781
11,604
11,352
36,848
3,193
1,767
1,062
9,320
233,101
300,106
184,608
369,021
36,290
94,119
67,706
149,301
126,446
272,803
216,920
383,033
45,212
191,589
256,249
1,429,832
(*)
14,945
20,755
63,187
(«)
937
2,003
14,494
69,293
48,922
22,586
36,754
4,751
3,521
1,637
3,703
(♦)
(♦)
(•)
3,101
(»)
(»)
(♦)
3,810
(»)
(«)
(»)
673
f*^
Returns $5,000 under $10,000...
Returns $10,000 under $15,000..
Returns $15,000 or more
(♦)
(•)
1,432
Taxpayments — Continued
Tax due at time of
filing
Overpayments
Adjusted gross income
classes
Payments on 1967
declarations
Total
Cash requested
Bonds only requested
Credit on 1963 tax
Number of
returns
Amount
dollars)
Number of
returns
Amount
(Thauaand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
(hilars)
Number of
returns
Amount
(Thousand
dollars)
(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
(106)
(107)
1,028,639
4,562,989
1,133,371
2,256,942
740,063
638,680
449,738
296,809
753
327
338,355
341,549
964,218
4,509,130
1,040,911
2,242,961
623,373
552,146
367,579
240,154
(*)
(•)
294,105
311,756
4,577
10,362
17,731
23,332
37,797
40,162
47,800
43,976
42,597
174,142
120,334
284,676
88,003
21,015
5,766
1,047
401
982
3,821
9,728
14,323
22,910
29,652
35,334
41,650
41,957
227,483
231,980
1,266,120
1,160,776
655,676
418,519
175,410
172,759
(*)
17,161
30,071
38,050
37,309
46,148
51,476
57,571
53,838
48,113
190,063
113,947
251,007
75,276
17,904
4,356
898
378
(«)
1,764
5,499
9,775
12,353
17,346
18,682
25,322
23,711
27,011
124,358
108,552
530,973
470,238
303,615
242,403
125,389
190,827
5,375
16,107
16,506
23,332
42,028
35,856
41,730
45,973
42,377
143,979
71,025
108,708
23,171
4,723
1,247
194
47
1,100
3,207
6,298
7,333
12,347
14,350
16,443
20,589
17,339
75,761
51,803
163,656
39,277
33,340
21,215
6,158
5,930
3,579
11,724
10,926
15,786
28,231
27,244
29,611
32,819
23,303
92,560
33,872
41,098
5,594
930
216
29
7
752
1,996
5,077
4,117
3,102
10,792
12,084
12,341
11,362
43,301
25,970
60,946
25,997
10,482
5,373
1,140
322
(•)
(•)
(♦)
(•)
(»)
(•)
(•)
4,782
5,979
10,040
18,767
11,399
14,906
13,952
16,597
57,604
36,817
76,482
19,516
4,130
1,122
173
44
$1,000 under $2,000
{*\
$2,000 under $3,000
1,211
1,221
3,716
4,245
3,558
4,359
8,248
6,478
32,413
25,834
102,522
63,282
27,854
15,842
5,017
5,608
$4,000 under $5,000
$5,000 under $6,000
$7,000 under $8,000
$8,000 under $9,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 'inder $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
Nontaxable returns, total
^,471
53,862
92,461
13,932
116,686
86,534
32,157
56,655
(«)
(♦)
44,250
29,792
Ho adjusted gross income
11,145
4,183
3,779
13,132
9,370
5,530
4,139
13,093
14,183
1,792
1,647
5,474
3,896
3,344
2,170
21,356
6,435
3,857
12,164
18,552
16,756
10,772
8,179
15,746
1,338
218
1,230
1,360
1,926
1,597
1,659
4,604
22,211
11,980
12,317
18,108
16,922
10,162
7,170
17,816
22,532
9,158
2,457
6,977
5,399
4,934
2,326
32,751
16,584
9,990
11,519
11,342
10,744
8,167
3,579
10,232
16,167
7,976
1,581
2,791
3,050
4,095
1,197
19,798
(•)
(•)
(-)
(•)
(«)
(«)
6,317
2,388
2,189
9,154
6,976
2,992
3,591
10,143
6,344
1,132
876
4,136
2,349
821
1,129
12,905
$1,000 under $2,000
$4,000 under $5,000
107,881
221,343
176,373
523,092
^^
TT
n -J a/1
48,799
59,364
47,757
140,389
f*\
/-.I
^^ rprn
Returns $5,000 under $10,000...
Returns $10,000 under $15,000..
Returns $15,000 or more
179,3
232,5
4,089,6(
a
270,7
191,2
470,1
)5
}9
37
120,7
124,7
1,972,5
32
94
11
221
i4e
211
,091
,374
,409
92,138
32,385
J91,936
153,249
94,288
83,258
)
)
•)
•)
82,637
59, 502
139,514
32,274
34,581
251,310
See text for "Explanation of Classifications and Terms" and "Sources of Data, [Ascription 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."
*Include8 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/1967 • Returns Filed and Sources of Income
39
Table 13. —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 gain from sales of capital assets
Number of
returns
Net gain in
adjiisted
gross income
Short-term (after cariyover)
Net short-term capital
gain
Number of
returns
(Thouswid
doltara)
Net short-term capital
loss
Number of
returns
(Thousand
dollars)
Long-term (after carryover)
Net long-term capital
gain
Niimber of
returns
Amount
(Thousand
dollars)
Net long-term capital
loss
Number of
returns
Amount
(Thousand
dollars)
(1)
(2)
(3)
M
(5)
(6)
(■:)
is)
(9)
(10)
(u)
Grand total
Taxable retiims, 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
RetuiTis $15,000 or more
8,398,251
6,956,005
14,593,683
1,049,187
Jl49,46b
6,633,68^
26,231,113
103,116
96,186
7,317,532
6,021,354
13,531,997
992,752
1,674,239
225,468
324,079
5,719,314
24,216,354
8,109
89,750
20,445
164,450
215,990
278,885
346,546
392,754
424,188
465,411
489,640
442,671
1,765,655
915,919
1,124,652
209,906
45,687
11,925
2,001
804
17,664
143,008
182,613
229,311
283,547
325,848
351,340
365,112
409, 694
353,902
1,459,976
758,638
918,998
169,562
38,767
10,745
1,872
757
5,824
51,389
85,819
159,909
188,550
210,554
237, 668
256,650
323,611
291,609
1,374,474
1,152,546
3,083,277
1,828,396
1,342,316
1,283,072
701,373
954,960
00
13,513
20,449
9,845
24,935
25,421
38,057
33,687
48,069
56,874
248,065
163,888
241,800
50,372
11,531
3,235
589
239
(•)
7,309
13,197
7,155
20,774
12,605
19,670
21,058
35,929
46,159
229,877
216,627
604,800
242,753
102,113
54,937
19,266
19,980
7,944
5,762
5,375
7,945
7,654
8,140
44,956
33,063
70,188
23,045
7,843
2,703
596
248
1,705
1,121
1,612
5,314
1,716
3,802
20,583
32,899
97,506
68,199
42,630
27,930
11,679
7,383
17,664
136,348
169,413
226,428
275,894
313,536
335,732
352,595
393,115
335,328
1,369,807
710,601
868,368
163,237
37,967
10,662
1,867
752
U,583
88,989
146,320
306,516
336,545
401,305
442,877
474,058
580,210
496,178
2,340,742
1,934,854
5,125,425
3,262,221
2,528,826
2,486,067
1,376,238
1,877,400
8,932
6,560
9,729
25,991
17,211
25,187
3,893
552
49
2
3
2,695
1,519
3,331
15,785
15,222
35,729
U.,423
2,911
933
172
30
1,080,720
934,653
1,061,685
56,435
73,216
19,498
25,387
914,368
2,014,759
5,007
6,436
92,706
85,237
122,029
258,420
201,964
122,103
78,719
119,542
69,531
69,135
107,723
235,637
179,500
10i,560
66,572
101,995
237,313
52,628
50,587
182,712
127,600
77,777
51,671
271,397
(*)
7,547
9,602
8,353
7,957
4,473
10,708
30,327
(»)
3,651
6,804
5,648
2,555
2,349
21,310
(*)
7,555
5,665
3,650
(•)
3,641
1,081
12,623
67,079
68,584
103,950
230,872
175,819
103,164
66,173
98,727
430,797
104,219
97,101
353,342
245,523
150,503
119,500
513,774
(•)
(•)
3,893
2,027
1,987,496
2,315,434
1,776,618
2,318,703
1,688,799
1,892,518
1,468,862
1,905,826
1,281,779
1,440,019
1,399,934
10,471,951
116,652
210,172
249,459
472,904
100,370
143,483
234,832
1,268,769
30,551
30,704
45,288
138,422
16,481
13,015
20,671
299,301
1,641,383
1,814,438
1,378,097
1,799,760
2,390,937
2,618,999
2,381,837
18,339,337
10,590
19,470
25,991
47,065
6,194
6,885
15,785
67,321
Returns with net gain ITrom sales of capital assets — Continued
Capital loss cariyover
Adjusted gross income classes
Number of
returns
(Thousend
dotiars)
Nujaber of
returns
(Thottamjd
dollar*)
Net long-term capital
gain in excess of any
short-term capital loss
Number of
returns
(Thousand
dollars)
Returns with normal tax and surtax only
Number of
returns
Net gain
in adjusted
gross
income
f TTMuadnd
dollars)
Short-term (after cariyover)
Net short-term capital
gain
Number 01
returns
Ajnount
(Thouaar'd
dollars)
Net short-term capital
loss
Number of
returns
Amount
(Thoosxtd
dollars)
(12)
(13)
(14)
(15)
(16)
(17)
(13)
(19)
(20)
(21)
(22)
(23)
Grand total-
46,946
135,069
112,323
2,015,213
6,633,682
25,881,660
9,2o8,I21
1,458,403
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..
44,247
123,286
104,237
23,892,238
5,906,757
9,045,662
$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
5,172
7,857
6,963
16,315
5,710
1,661
428
98
43
4,307
12,832
14,149
39,623
28,706
13,336
7,316
1,773
1,244
2,689
4,372
20,370
13,693
37,960
12,749
3,371
799
134
54
5,663
1,561
3,736
16,606
21,712
1,875,537
37,195
18,675
7,923
4,696
2,094
17,664
' 136,348
I 169,413
226,423
275,894
1 313,536
I 335,732
I 352,595
( 393,115
I 335,328
1,369,807
710,601
868,368
163,237
37,967
10,662
1,867
752
U,582
88,197
146,299
305,625
335,424
399,693
437,562
472,342
577,265
495,321
2,320,158
1,901,956
5,027,925
3,194,027.
2,486,197
2,458,137
1,364,560
1,870,018
17,664
143,008
132,613
229,311
283,547
325,848
351,340
365,112
409,694
353,902
1,459,976
758,638
907,753
111,108
6,411
736
5,824
51,389
85,819
159,909
188,550
210,554
237,668
256,650
323,611
291,609
1,374,474
1,152,546
3,016,211
1,252,983
293,434
103,143
22,016
19,272
962,523
(.)
13,513
20,449
9,845
24,935
25,421
38,057
33,687
48,069
56,874
248,065
163,888
239,273
35,357
2,582
1,445,989
~U!) —
7,309
13,197
7,155
20,774
12,605
19,670
21,058
35,929
46,159
229,877
216,627
588,846
180,114
35,272
9,290
1,&;8
429
206,210
~R
231,201
6,952
5,762
5,375
7,945
7,654
8,140
44,956
33,063
69,320
14,665
1,168
183
1,704
1,121
1,612
5,314
1,716
3,302
20,583
32,899
95,913
47,965
12,188
4,989
1,373
21
Nontaxable returns, total..
No adjusted gross income.
Under $600.
2,699
11,783
8,586
19,810
914,368
1,939,372
210,773
222,459
13, 659
5,218
4,760
(»)
(•)
$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
(♦)
8,278
(•)
15,349
67,079
68,534
103,950
230,872
175,819
103,164
66,173
93,727
422,756
104,088
94,658
352,275
244,546
150,397
118,611
502,041
(•)
24,247
37,561
46,937
34,631
65,413
(•)
11,185
22,915
29,510
27,504
130,889
6,560
7,099
2,148
10,271
4,760
Returns under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
(•)
3,456
7,458
31,328
(»)
6,112
10,629
107,931
12,414
10,941
20,437
69,030
18,321
9,281
16,637
1,970,972
1,641,388
1,814,438
1,378,097
1,799,760
2,374,458
2,605,935
2,361,166
18,540,052
1,001,507
1,862,953
1,465,477
1,787,592
583,061
1,398,958
1,386,078
5,900,022
77,485
208,075
248,729
441,693
50,613
141,392
232,166
1,034,237
17,279
30,504
44,956
113,689
3,134
12,955
20,583
199,289
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."
40
Individual Returns/1967 • Returns Filed and Sources of Income
Table 13 . —CAPITAL GAINS AND LOSSES AND CAPITAL LOSS CARRYOVER, SHORT- AND LONG-TERM, BY ADJUSTED GROSS INCOME CLASSES— ConCinued
Adjusted gross income classes
Returns with net gain from sales of capital assets — Continued
Returns with normal tax and surtax only — Continued
liDng-terra (after carryover)
Net long-term capital
gain
Number of
returns
f Thousand
Net long-term capital
loss
Number of
returns
Amount
(Thousand
dollars)
Capital loss cariyover
Number of
returns
fTTious-
dolt a
Long-term
Number of
returns
Amount
(Thousand
dollars)
Net long-term capital
gain in excess of any
short-term capital loss
Number of
returns
fTTtousaid
dollars)
(24)
(25)
(26)
(27)
(23)
(29)
(30)
(31)
(32)
(33)
Grand total
Taxable ret\ims , total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $A,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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
98,146
40,590
96,888
97,300
1,957,460
5,812,863
15,796,293
5,604,718
15, 607, 379
98,109
89,750
5,604,718
17,664
136,348
169,413
226,428
275,894
313,536
335,732
352,595
393,115
335,328
1,369,807
710, 601
357,124
104,783
5,611
653
11,583
88,989
146,320
306,516
336, 545
401,305
442,877
474,058
580,210
496,178
2,340,742
1,934,854
5,021,616
2,216,477
534,328
194,562
42,454
37,765
(*)
7,940
6,560
9,729
25,991
17,211
25,187
3,893
552
49
(»)
2,647
1,519
3,331
15,785
15,222
35,729
11,423
2,911
933
172
30
5,172
7,357
6,963
15,953
4,014
333
39
7
1
4,307
12,333
14,149
37,933
20,747
3,366
2,057
310
7,546
2,689
4,372
20,370
13,693
37,306
7,946
531
55
5,668
3,736
16,606
21,712
1,373,663
25,785
4,721
1,367
1,056
17,664
136,348
169,413
226,428
275,894
313,536
335,732
352,595
393,115
335,323
1,369,807
710,601
357,124
104,783
5,601
653
63
18
U,532
83,197
146,299
305,625
335,424
399,693
437,562
472,342
577,265
495,321
2,320,158
1,901,956
4,925,709
2,163,514
522,142
189,574
41,081
37,745
208,145
(«)
(•)
(»)
{•)
(-)
(•)
208,145
420,104
24,247
37,362
46,538
34,431
63, 578
20,475
46,000
57,740
53,955
245,783
(•)
(«)
(•)
(•)
(*)
(-)
(♦)
24,247
37,362
46,538
34,431
63,573
(•)
20,475
45,797
57,663
53,923
241,330
970,313
1,735,977
1,374,911
1,681,662
1,069,035
2,540,900
2,359,370
10,062,933
6,150
19,071
25,991
46,935
720
6,826
15,735
66,483
3,456
7,391
27,362
(*)
6,112
10,598
79,717
6,549
10,741
20,437
59,574
3,365
9,032
16,637
1,923,375
970,313
1,785,977
1,374,911
1,681,662
1,065,900
2,527,945
2,338,786
9,363,658
RetuiTis with net gain from sales of capital assets — Continued
Returns with alternative tax computation
Adjusted gross income classes
Number
of
returns
Net gain in
adjusted
gross
(Thousand
dollars)
Short-term (after cariyover)
Net short-term
capital gain
Number of
returns
(Thousi
dotlai
Net short-term
capital loss
Number of
returns
( Thou sand
dollars)
Net long-
term capital
gain(after
cariyover)
(Thouaahd
dollars)
Capital loss carryover
Short-term
Number of
returns
(Thous.
doll a.
Long-term
Number of
returns
(Thousand
dollars)
Net long-
term capital
gain in
excess of any
short-term
capital
loss
( Thousand
dollars)
(34)
(35)
(36)
(37)
(33)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
Grand total.
114,606
4,486,751
30,230
228,259
8,516,914
Taxable returns, total.
19,257
92,879
8,608,
3,90;
19,523
8,516,103
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
11,245
58,454
32,356
10,009
1,799
734
67,066
575,414
1,048,883
1,179,930
679,356
935,689
2,526
15,015
8,949
2,943
567
228
15,955
62,640
66,841
45,647
17,617
19,551
867
3,330
6,675
2,521
568
246
1,593
20,234
30,442
22,941
10,306
7,363
103,809
1,045,744
1,994,497
2,291,505
1,333,784
1,839,635
(«)
1,696
1,328
389
91
42
(♦)
7,959
9,970
5,258
1,463
1,181
653
4,803
2,840
744
125
54
1,874
11,410
13,954
6,556
3,640
2,094
102,216
1,025,514
1,964,055
2,263,564
1,323,430
1,332,274
Nontaxable returns, total. .
No adjusted gross incoioe.
(•)
(»)
(«)
(♦)
(♦)
(•)
(•)
(«)
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
30,230
228,259
19,261
92,922
8,609,828
3,903
39,528
3,516,914
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/1967 • Returns Filed and Sources of Income
Table 13.— CAPITAL GAINS AND LOSSES AND CAPITAL LOSS CARRYOVER, SHORT- AND LONG-TERM, BY ADJUSTED GROSS INCOME CLASSES— Continued
41
Adjusted gross income
classes
Grand total.
Taxable returns, total.
Under $1,000
$1,000 under $2,000..
$2,000 under $3,000..
$3,000 under $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 uiider $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more...
Returns with net loss from sales of capital assets
Number of
returns
(46)
1,442,246
1,296,173
(»)
21,443
33,378
49,574
62,999
66,907
72,848
100,299
79,946
88,769
305,679
157,281
205,654
40,344
6,920
1,180
129
47
146,069
23,175
16,103
14,306
22,783
22,465
17,543
12,147
17,547
298,697
422,916
307,756
412,877
adjusted
gross
income
(Thousmd
dollars)
Net loss
from sales
of capital
assets
before
statutory
limitations
(Thouaend
dollars)
(47)
911,798
810,177
(•)
9,750
24,648
34,160
41,715
38,284
46,029
61,475
50,285
49,083
175,350
95, 530
143,406
31,865
5,343
1,045
118
43
101,624
23,622
11,282
7,322
14,366
15,093
10,015
8,635
11,289
202,155
253,822
176,894
278,927
Number
of
returns
k4S)
104,064
3,986,386
2,698
29,889
166,394
200,435
154,474
270,230
176,820
231,568
175,071
152,949
763,656
423,281
827,345
272,418
83,113
29,252
19,097
7,696
556,181
85,481
116,628
31,552
78,091
45,744
42,256
35,044
121,385
938,686
1,064,373
783,132
1,706,375
Short-term (after carryover)
Net short-term
capital gain
f Thoiismd
dollars)
(49)
99,370
(»)
7,973
. 5,464
I 9,431
7,282
21,858
15,492
24,068
5,352
832
153
20
4,694
(«)
13,239
22,811
21,925
46,092
(50)
108,883
104,482
(•)
7,607
6,754
7,707
7,955
13,210
15,270
30,625
11,087
2,661
IW
309
18
Net short-term
capital loss
Number
of
retijms
(51)
423,413
394,106
(•)
7,940
9,929
11,331
16,750
23,342
16,702
27,632
30,178
26,473
90,795
46,924
67,473
14,351
2,564
465
49
29,307
I Thousand
dollars)
(52)
1,996,812
1,767,355
(*)
15,195
30,598
146,488
73,884
202,540
63,420
64,754
70,699
71,050
309,122
133,875
338,422
125,735
38,734
16,905
12,389
2,377
229,457
Long-term (after cariyover)
Net long-term
capital gain
Number
of
returns
(Thousand
dollars)
(53)
84,934
6,355
3,473
9,598
14,297
10,821
20,183
4,638
878
161
17
7
7,230
(*)
\ 2,786
I 2,619
(54)
165,352
150,787
16,791
5,691
5,460
11,311
29,356
50,781
18,133
6,014
2,432
274
636
14,565
(»)
2,795
9,405
13,161
27,247
14,727
37,030
10,708
30,308
13,062
111,273
Net long-term
capital loss
Number
of
returns
(55)
1,132,560
1,009,672
(«)
15,885
25,831
39,041
49,230
49,423
60,490
78,044
54,766
69,837
239,702
124,372
162,345
32,437
5,579
953
107
40
122,8
20,299
12,922
U,724
19,403
20,276
13,964
10,945
13,355
( Thousand
tk.llars)
(56)
2,819,985
2,474,299
(»)
16,467
136,531
56,236
87,878
83,271
118,081
176,145
110,254
91,624
479,054
284,032
570,325
175,903
5 3,059
15,436
7,291
5,973
345,686
241,112
323,853
.'40,875
326,722
57,318
27,656
24,972
72,936
37,388
28,757
29,076
67,583
Capital loss carryover
Number
of
returns
(57)
143,177
132,354
(•)
5,le4
12,520
576,905
625,766
480,320
1,136,494
(«)
3,603
f TTwusand
rtsllars)
(58)
1,474,062
1,290,706
(♦)
19,458
200,057
5,733
43,693
11,057
57,346
11,578
60,681
24,922
222,309
16,193
136,704
26,341
229,166
6,534
84,996
1,225
27,346
219
12,225
31
2,042
10
1,283
183,356
(»)
24,007
42,748
25,570
50,855
Long-term
Number
of
returns
(59)
315,456
237,226
(•)
6,954
7,658
13,250
11,893
19,339
13,705
14,870
19,809
61,832
37,350
55,850
14,238
2,593
425
53
28,230
342,535
378,049
243,981
509,496
(*)
I 5,364
1 10, 452
4,812
4,604
53,871
88,507
62,068
111,010
(Thousand
dollars)
(60)
1,367,526
(•)
U6,966
11,892
45,779
36,859
41,646
99,797
46,512
48,969
240,712
174,926
335,719
115,857
32,587
7,492
1,730
900
195,376
(•)
14,839
63,036
30,830
65,339
314,357
317,257
243,403
683,386
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data."
(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
NOTE: Detail may not add to total because of rounding.
Table 14. —RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS, BY ADJUSTED GROSS INCOME CLASSES
Adjusted gross income classes
Total dividends and
other distributions
Number of
returns
(Thousard
dollars)
Capital gain
dividends
Number of
returns
(Thouserd
dollars)
Nontaxable
distributions
Number of
returns
(Thousmd
dollars)
Ixjmestic and foreign dividends received
Number of
returns
(Thousartd
dollars)
Dividend exclusions
Number of
returns
(Thousand
dollars)
Dividends in adjusted
gross income
Number of
returns
(Thousand
dollars)
No adjusted gross income..
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $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)
(2)
(3)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
16,942,931
2,886,765
1,462,410
15,294,557
10,987,705
60,135
131,648
213,338
637,430
602,690
510,945
551,255
594,106
620,517
695,411
729,891
657,490
2,667,016
1,300,926
1,332,450
231,354
48,438
12,247
2,044
819
67,166
26,707
63,463
282,220
365,945
324,644
407,675
440,732
398,359
436,495
479,695
369,429
1,831,549
1,426,107
4,106,355
2,396,589
1,516,316
1,075,761
407,756
519,518
11,107
18,993
47,513
138,594
123,534
119,389
126,380
148,855
129,645
164,171
177,295
151,305
694,660
340,499
409,138
69,252
12,911
2,860
474
135
7,538
4,356
16,514
47,115
55,668
47,955
65,337
81,396
53,433
46,562
57,666
47,104
248,079
166,516
331,746
108,888
41,810
24,229
5,531
3,917
3,356
11,064
8,588
36,236
36,917
44,092
50,358
51,143
55,445
60,774
60,957
65,681
257,490
139,893
202,908
47,568
12,192
3,323
574
252
800
278
805
3,026
4,192
3,868
6,904
4,086
4,798
4,553
2,831
5,038
21,549
18,196
43,177
35,166
15,070
7,450
2,155
2,132
60,122
131,448
211,747
633,064
601,099
510,635
548,673
590,133
617,137
690,845
725,713
654,049
2,646,113
1,294,741
1,379,346
231,154
43,413
12,242
2,043
819
58,829
21,573
46,144
232,080
306,086
272,821
334,935
355,253
340,080
385,383
419,201
317,289
1,561,918
1,241,376
3,732,028
2,252,529
1,459,412
1,044,081
400,071
5U,468
55,056
109.343
195,907
571,962
564,382
478,625
503,894
556,663
578,842
649,993
686,764
606,997
2,524,302
1,255,259
1,357,111
229,425
48,137
12,190
2,037
816
5,274
7,165
15,275
45,655
52,728
44,054
48,445
47,830
49,763
53,773
56,161
52,290
238,874
141,837
186,062
36,535
8,037
2,067
347
136
34,538
71,139
128,178
405,579
398,067
315,469
352,196
327,356
339,333
347,580
351,048
310,152
1,260,550
729,992
1,016,597
207,614
46,417
11,963
2,005
808
(12)
53,554
14,403
30,870
186,428
253,363
228,768
286,494
307,424
290,321
331,615
363,045
265,002
1,323,001
1,099,630
3,545,853
2,215,978
1,451,325
1,042,013
399,725
513,332
See text for "Explanation of Classifications and Terms
NOTE; Includes amounts from Forms 1040 and 1040A.
and "Sources of Data, Description of the Sample and Limitations of the Data .
359-768 O - 69 -
42 Individual Returns/1967 • Returns Filed and Sources of Income
Table 15 . —RETURNS WITH RENT NET INCOME OR LOSS: GROSS RENTS RECEIVED, DEPRECIATION, OTHER EXPENSES, AND NET INCOME OR LOSS,
BY ADJUSTED GROSS INCOME CLASSES
Adjusted gross income classes
Gross rents received
Depreciation
Other expenses
Rents net income or loss
Number of
Amount
Number of
Amount^
Number of
Amount^
Number of
Amount^
returns
(Thousard
returns^
(Thousmd
returns^
(Thousand
returns^
(Thousand
dollars)
tbllan)
dollars)
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
4,001,281
12,233,701
2,955,333
2,431,848
3,383,312
5,415,345
4,001,281
4,386,528
3,120,056
10,424,481
2,399,726
2,111,538
2,671,467
4,663,173
3,120,05o
3,649,739
{•)
(•)
(«)
(•)
(♦)
(•)
(»)
(♦)
88,689
122,183
58,589
24,760
71,782
44,385
88,639
53,039
ua.sss
296,708
94,996
60,344
117,343
117,587
142,593
118,677
191,262
666,828
129,142
63,477
160,825
439,537
191,262
163,816
212,726
440,555
147,819
80,705
173,541
179,983
212,726
179,867
224,065
501,830
167,531
97,376
190,686
209,277
224,065
195,177
238,056
578,119
186,420
U2,388
204,129
261,123
238,056
184,609
246,530
571,359
196,314
123,167
215,501
270,450
246,530
177,732
241,591
521,010
185,751
109,459
202,434
236,881
241,591
174,670
236,258
541,554
189,936
119,843
206,818
247,838
236,258
173,874
683,056
1,903,668
552,757
405,447
600,250
863,817
683,055
634,398
252,015
1,003,579
201,062
212,483
220,424
414,300
252,015
376,794
291,257
2,185,209
233,030
449,765
248,734
926,248
291,257
809,212
54,868
716,055
43,993
151,558
45,808
283,365
54,868
280,631
11,207
241,950
8,589
49,913
9,058
101,838
11,207
90,205
2,662
94,042
1,925
20,999
2,047
47,595
2,552
25,346
447
24,561
335
5,859
349
11,440
447
7,262
192
11,827
146
3,500
148
5,857
192
2,471
881,227
1,809,222
555,603
320,311
711,844
752,173
881,227
735,740
36,747
128,356
22,842
28,186
25,010
57,455
36,747
42,718
61,196
80,576
38,947
17,332
53,222
43,337
61,196
19,907
87,777
115,736
55,518
24,141
71,276
49,439
37,777
42,107
343,104
579,903
212,469
94,960
282,256
247,169
343,104
237,774
182,469
345,500
110,182
51,564
145,984
123,599
182,459
170,337
82,702
225,389
55,070
38,829
64,894
98,846
82,702
87,714
36,923
105,258
28,162
20,383
29,360
37,380
36,923
47,495
50,309
228,504
32,418
44,916
38,842
94,898
50,309
88,688
1,468,769
3,110,434
955,126
505,174
1,198,085
1,439,806
1,468,769
1,165,459
1,229,419
2,851,069
953,196
606,594
1,052,802
1,280,683
1,229,419
963,796
687,534
1,934,464
555,838
412,049
603,703
874,374
687,534
650,036
615,559
4,335,734
491,173
908,031
528,722
1,820,482
615,559
1,607,237
2,268,695
5,274,546
2,254,113
2,194,921
2,326,590
4,927,841
2,361,939
1,848,239
1,972,204
3,930,461
1,969,958
1,700,505
2,025,735
3,641,753
2,052,925
1,411,829
(•)
(«)
{»)
(«)
(*)
(*)
(•)
(*)
27,804
33,094
27,405
15,739
27,804
29,710
28,795
12,355
44,414
61,166
45,013
27,078
48,980
52,379
49,179
18,291
77,126
107,500
74,743
48,874
77,918
97,766
78,515
39,143
100,505
154,226
96,732
65,182
105,075
150,545
105,675
61,501
132,317
225,558
134,598
89,438
135,292
212,509
138,473
76,389
174,275
289,097
170,435
110,998
175,506
254,220
177,296
86,122
196,034
230,857
195,042
112,093
199,015
221,256
200,505
102,495
184,780
334,827
184,979
132,835
188,753
301,748
190,742
99,757
160,651
238,621
167,075
100, 5U
167,804
217,090
170,386
78,982
520,821
882,555
519,804
386,536
531,796
817,959
533,717
321,930
167,315
381,816
166,648
165,751
171,871
352,218
174,305
136,150
151,326
642,616
153,213
284,064
159,026
596,755
162,135
238,211
26,103
205,627
26,430
93,970
27,638
195,118
28,539
83,464
5,517
73,099
5,599
34,315
5,910
67,809
5,129
29,042
1,579
44,271
1,599
19,950
1,684
42,310
1,758
17,989
303
14,525
301
7,997
319
13,329
326
6,803
143
8,604
143
4,911
152
6,477
158
2,784
296,490
1,344,087
284,154
494,419
300,955
1,286,030
309,015
436,413
60,819
628,834
61,848
234,101
61,480
524,622
63,325
229,889
29,131
71,026
26,948
23,498
29,U1
69,582
30,522
22,052
24,640
71,916
20,872
24,218
25,831
68,740
25,230
21,044
66,776
160,917
62,609
58,916
66,133
143,094
57,973
41,093
50,741
135,906
48,861
55,585
51,738
123,531
52,137
43,210
27,582
60,858
25,798
19,767
28,380
56,460
29,372
15,369
12,855
66,545
12,856
23,315
13,654
57,331
13,654
14,001
23,946
147,985
24,362
55,019
24,558
142,720
25,802
49,755
523,584
1,554,489
503,884
596,532
537,366
1,476,323
546,569
513,356
867,798
1,413,623
872,361
577,457
885,709
1,309,004
899,032
472,902
523,748
910,100
522,665
399,753
534,723
840,866
541,644
330,518
353,565
1,396,334
355,203
621,169
357,892
1,301,588
374,594
526,451
RETUHNS WITH NET INCOME FROM RENTS
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 $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
^,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
RETURNS WITH NET LOSS FROM RENTS
Grand total
Taxable returns , total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $3,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $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
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-
Includes returns with rental expenses but no gross rent income-
NOTE: Detail may not add to total because of rounding-
Individual Returns/1967 • Returns Filed and Sources of Income
Table 16.— RETURNS WITH ROYALTY NET INCOME OR LOSS: GROSS ROYALTIES RECEIVED, DEPLETION, OTHER EXPENSES, AND NET INCOME OR LOSS,
BY ADJUSTED GROSS INCOME CLASSES
43
Adjusted gross income classes
Gross royalties received
Number of
returns
Amount
Depletion
Number of
returns^
Amount
f T7ioua*id
Other expenses
Number of
returns^
Amount
Royalties net income
or loss
Number of
returns^
Amount^
(ThousMtd
dolt«ra)
HETimNE WITH NET INCCME FRCM ROYALTIES
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
RETURNS WITH NET LOSS FRCM ROYALTIES
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
(1)
(2)
(3)
(4)
(5)
(6)
442,152
(«)
8,544
11,536
26,230
28,264
26,713
34,327
30,369
18,081
26,312
81,888
45,840
76,435
18,358
5,669
1,864
365
166
100,589
10,652
5,574
10,533
25,368
22,426
11,331
4,183
10,022
166,333
144,068
82,740
149,600
17,837
(«)
2,591
2,806
3,790
1,553
624
235
59
(«)
(•)
(■)
(•)
3,779
2,591
9,177
258,153
82,229
973,585
203,539
76,261
(-)
9,407
8,594
25,779
36,197
27,493
21,517
33,510
24,703
33,433
85,336
83,924
242,043
149,617
88,871
61,492
20,826
19,141
8,344
10,339
22,850
21,904
23,732
26,182
21,116
12,801
17,959
59,733
32,703
51,274
14,317
4,556
1,509
296
125
2,501
2,247
5,716
9,170
7,499
5,207
4,965
5,840
8,571
19,379
18,521
52,230
35,531
21,698
14,747
5,056
4,883
(•)
5,956
4,377
12,317
15,897
12,129
13,160
14,312
8,218
9,615
35,858
20,755
38,705
10,912
3,591
1,183
252
111
M
569
73
2,011
2,312
1,360
564
1,168
787
796
5,682
7,045
17,935
14,425
9,617
7,208
1,499
2,133
26,443
49,613
5,96o
26,154
3,676
5,042
15,070
12, Ul
7,703
1,869
31,632
9,536
5,175
7,153
20,684
14,910
7,358
3,585
8,663
7,000
991
1,136
3,651
2,978
1,951
415
8,321
6,361
13,326
12,123
4,970
1,995
6,370
824
460
180
61
:,850
153,323
160,679
87,951
674,908
131,840
109,014
60,401
105,550
10,634
37,756
37,609
19,787
155,052
82,982
63,063
36,126
75,982
9,160
6,396
5,710
60,963
10,507
2,028
3,320
4,246
3,971
3,551
2,975
673
410
(•)
2,859
1,961
2,538
1,016
484
196
45
17
(-)
1,015
822
975
845
674
144
86
(*)
5,138
3,415
4,841
2,130
809
302
72
24
(«)
2,977
6,815
4,203
9,866
10,970
10,154
6,203
2,521
1,235
(')
(•)
(•)
(«
(«)
1-;
(»)
(«)
(•)
(«)
(-)
{•)
(«)
(-)
(«)
2,711
2,028
53,375
(«)
(-)
l,o63
6,354
(•)
(•)
476
7,467
4,054
4,176
3,747
ll,o8S
7,038
4,505
5,286
103,400
(7)
442,152
(*)
8,544
11,536
26,230
28,264
26,713
34,327
30,369
18,081
26,312
81,888
45,840
76,435
18,358
5,669
1,864
365
166
100,589
10,652
5,574
10,533
25,868
22,426
11,331
4,183
10,022
166,333
144,068
82,740
149,600
24,229
(»)
5,138
3,651
5,075
2,175
839
310
75
25
(•)
(-)
(-)
(•)
4,054
4,178
3,747
12,250
(6)
744,407
673,541
(«)
6,337
6,274
18,052
24,716
18,634
15,747
27,377
18,077
24,066
60,276
58,351
171,890
99,659
57,537
39,529
14,269
12,125
70,867
17,817
2,596
3,741
10,595
8,693
5,572
1,393
20,460
106,411
116,676
62,455
458,865
(•)
4,165
1,899
6,442
7,975
7,448
3,902
1,992
912
(-)
(•)
(«)
(*)
4,623
1,936
3,734
57,494
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.
^Includes returns with royalty expenses but no gross royalty income.
NOTE: Detail may not add to total because of rounding-
Section
CONTENTS
Selected deductions and exclusions from gross income, 45
Employee moving expense, 45
Self-employed pension deduction, 46
Personal deductions, standard or itemized, 47
Standard deduction, 47
Itemized deductions, 48
Type of deduction, 1964-1967, 48
Medical deduction for health insurance premiums, 48
Exemptions, 49
Returns with blindness exemptions, 50
Text tables
2.1 Returns with moving expense: Moving expense items, by distance moved
and adjusted gross income classes, 46
2.2 Returns with self-employed pension deduction: Size of deduction by
adjusted gross income classes, 47
2.3 Returns with itemized and standard deduction: Adjusted gross income,
and amount of deduction, by adjusted gross income classes, 49
2.4 Returns with itemized deductions compared with returns with medical de-
ductions for health insurance premiums, for all returns and returns of
taxpayers age 65 or over, by adjusted gross income classes, 49
2.5 Number of exemptions, by type, 50
2.6 Returns with blindness exemptions: Selected sources of income and loss,
exemptions, taxable income, and incom? tax after credits by adjusted
gross income classes, 50
Charts
2A Returns with moving expense deduction, 46
28 Average AGI and average deduction, 48
2C Distribution of returns, by type of deduction, 1964-1967, 49
Deductions and
Exemptions
Basic tables
17 Returns with standard deduction: Adjusted gross income, exemptions.
taxable income, and income tax after credits, by adjusted gross income
classes and by marital status of taxpayer, 51
18Returns with standard deduction: Sources of income and loss, by marital
status of taxpayer, 53
19 Returns with standard deduction: Sources of income and loss, deductions,
exemptions, taxable income, and tax items, by adjusted gross income
classes, 54
20 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, 58
21 Returns with itemized deductions: Sources of income and loss, by marital
status of taxpayer, 60
22 Returns with itemized deductions: Sources of income and loss, deductions,
exemptions, taxable income, and tax items, by adjusted gross Income
classes, 61
23 Numher of returns and number of exemptions by type of exemption and
marital status of taxpayer, 65
24 Number of returns and number of exemptions by type of exemption, and
adjusted gross income classes, 65
Taxpayers filing individual income tax returns claimed
two types of income -related deductions: (1) deductions
from gross income to arrive at adjusted gross income
and (2) deductions from adjusted gross income to arrive
at taxable income (standard or itemized deductions).
For this report the first group includes the four "sta-
tutory adjustment" items which were reported in Part
III, page 2 of Form 1040. Data for employee moving
expenses and self-employed pension deduction, two of
those adjustment items, are featured in this section. The
two other statutory adjustments were the sick pay exclu-
sion and the deduction for employee business expense.
Included in the second group (deductions from adjusted
gross income) are those items whichwere generally per-
sonal in nature such as medical expenses and charitable
deductions. Data for the new medical expense provision
which made a part of medical care insurance premiums
deductible without regard to the present 3 percent exclu-
sion on other medical expenses are highlighted in this
section.
Also included in deductions from adjusted gross income
were exemptions of $600 for the taxpayer, his spouse,
and his qualified dependents. Additional $600 exemptions
were allowed for a taxpayer or his spouse for age (65 or
over) or blindness. This section features income and tax
data for returns with blindness exemptions.
SELECTED DEDUCTIONS AND EXCLUSIONS
FROM GROSS INCOME
Employee Moving Expense
As provided in the Revenue Act of 1964, an employee
when computing adjusted gross income, is allowed to
Chart 2A
Returns with moving
expense deduction
T«n>-thirds
of the returns
had adjusted
gross income
under $10,000
and contained over
haK of the deduction
Oaductlon
Average
S367
Adiuitad ~
jrosa ^
income
ciM
S587
__
— _.
S433
S314
Under $10,000 $15,000
$10,000 under or more
$is,oac
46
Individual Returns/1967 • Deductions and Exemptions
Table 2,1— RETURNS WITH MOVING EXPENSES, BY DISTANCE MOVED AND ADJUSTED GROSS INCOME CLASSES
[Taxable and nontaxable returns ]
Distance from former residence
to new business location by
adjusted gross income classes
Jfoving expense
deduction
Number
of
returns
(Thouasid
dollars)
Returns with moving expense schedule
Moving expense
deduction
Number
of
returns
(Thouamd
dollars)
Moving expense
( Thousand
dollars)
Travel expense
Amount
(Thouatnd
Transportation of
household and
personal property
Number
of
returns
Amount
(Thousand
dollars)
Re Imburs ement
( Thousand
dollars)
Returns with excess of
reimbursement over expenses
Number
of
returns
Jfoving
expense
(Thousand
dollars)
Reim-
bursement
(Thoutatd
dollars)
ALL RETURNS
Total.
Not specified
Under 100 miles
100 under 500 miles..
500 under 1,000 miles
1,000 miles or more..
Under $5,000
Total.
Not specified
Under 100 miles
100 under 500 miles . . .
500 under 1,000 miles.
1,000 miles or more...
^5,000 Under $10,000
Total
Not specified
Under 100 miles
100 under 500 miles...
500 under 1,000 miles.
1,000 miles or more...
$10,000 Under $15,000
Total
Not specified
Under 100 miles
100 under 500 miles...
500 under 1,000 miles.
1,000 miles or more...
$15,000 or More
Total.
Not specified
Under 100 miles
100 under 500 miles...
500 under 1,000 miles.
1,000 miles or more...
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
to)
(12)
(13)
(U)
391,769
115,160
38,639
79,657
44,446
113,817
78,838
25,430
(•)
14,894
10,323
26,595
186,147
43,160
22,429
38,913
21,631
55,014
89,671
29,789
ll,Ol7
18,121
8,662
22,052
37,113
11,780
3,618
7,730
3,830
10,155
143,963
41,405
5,496
17, 655
14,207
65,200
27,717
7,949
(♦)
2,739
1,810
14,994
55,609
14,706
2,298
6,632
6,519
25,454
38,838
11,636
1,966
5,252
3,426
16,558
21,799
7,113
1,053
2,982
2,452
3,194
350,839
74,230
33,689
79,657
44,446
113,317
71,177
17,769
(•)
14,394
10,323
26,595
168,860
30,873
22,429
38,913
21, 631
55,014
79,254
19,372
U,047
18,121
3,662
22,052
31,551
6,213
3,613
7,730
3,830
10,155
130,539
27,981
5,496
17,655
14,207
65,200
26,119
6,351
(*)
2,739
1,310
14,994
49,631
3,728
2,293
6,632
6,519
25,454
36,068
8,366
1,966
5,252
3,426
16,558
18,722
4,036
1,058
2,932
2,452
8,194
149,382
30,811
5,743
19,946
17,577
75,305
23,389
6,351
(«)
2,927
1,969
16,937
55,755
10,299
2,359
7,197
7,303
23,592
41,608
9,441
2,007
6,011
5,043
19,106
23,631
4,719
1,173
3,811
3,257
10,671
322,602
65,635
30,169
74,375
44,134
108,289
70,179
17,370
(•)
13,503
11,315
26,595
155,710
27,498
18,063
36,530
21,631
51,988
69,630
15,900
8,202
17,590
7,671
20,267
27,082
4,367
2,509
6,751
3,517
9,438
54,792
16,156
339
4,859
5,015
27,873
11,944
3,213
(»)
1,543
1,045
6,131
21,885
5,965
544
1,646
2,297
11,433
14,437
5,087
194
1,204
1,058
6,394
6,525
1,391
138
466
615
3,415
276,030
43,453
35,029
71,193
34,074
87,277
47,851
10,317
(•)
11,719
(♦)
19,653
132,X6
19,165
19,453
35,139
18,057
40,530
68,804
14,379
10, 650
17,393
7,368
18,514
27,029
4,592
3,529
6,946
3,383
8,579
94,595
14,655
4,356
15,089
12,563
47,433
16,444
3,138
(*)
1,384
(•)
10,305
33,871
4,334
1,815
5,552
5,011
17,159
27,172
4,355
1,813
4,807
3,986
12,212
17,108
2,828
1,035
3,346
2,642
7,256
42,003
9.386
(•)
6,396
6,712
18,577
6,748
(•)
16,339
(♦)
(•)
6,749
12,593
2,430
(»)
2,579
5,155
6,271
1,233
(«)
2,308
20,278
3,034
(«)
2,907
3,491
10,599
(♦)
6,125
(»)
(•)
3,133
6,813
769
(«)
1,617
3,011
5,071
694
(•)
2,507
2,812
(»)
(»)
1,667
(»)
(•)
3,i(n.
(•)
(«)
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.
deduct the cost (in excess of any reimbursement) of
moving family, household goods, and personal effects to
a new place of employment at least 20 miles farther than
the old residence was from the old place of employment.
In addition, the taxpayer had to work for a minimum of
39 weeks of full-time employment in the new place of
employment following the move.
Table 2.1 shows that employee moving expense deduc-
tions totaling $144 million were reported on 391,769 re-
turns. Of these returns 350,839 showed how the deduc-
tion was computed. Detailed moving expenses on these re-
turns was composed of travel expense and transportation
expense which amounted to $149 million. These expenses
were reduced by reported reimbursement of $20 million,
leaving a net deduction from adjusted gross income of
$131 million. Reimbursement in excess of moving ex-
penses amounting to $1.4 million was reported and was
includable as income to the taxpayer.
Also, table 2.1 presents moving expense deduction data
classified for the first time by adjusted gross income and
distance moved. The size ofdeduction appears to increase
with the size of income and length of distance moved.
Thus, the average deduction claimed by taxpayers with
adjusted gross income under $5,000 who moved 100 to
500 miles was $187 while the average claimed by tax-
payers with the same income size who moved 1,000 miles
or more was $564. On returns with adjusted gross income
of $15,000 or more for moves of 100 to 500 miles and
1,000 miles or more the average deduction was $386 and
$807 respectively.
Chart 2A reveals that for all returns with a moving ex-
pense deduction, the average deduction was $367. The
average deduction increased from $314 for returns with
adjusted gross income under $10,000; to $433 for returns
with income $10,000 under $15,000; and to $587 for re-
turns with income of $15,000 or more.
Taxpayers with incomes under $10,000 filed over two-
thirds of the returns with moving expense deductions and
reported 58 percent of the deduction amount. Nearly one-
fourth of the returns with a deduction had income of
$10,000 under $15,000 and showed 27 percent of the de-
duction amount. The remaining 10 percent of returns and
15 percent of the moving expense deduction amount were
accounted for by returns with adjusted gross income of
$15,000 or more.
Self- Employed Pension Deduction
The self-employed pension deduction is a statutory.ad-
justment generally applied against "earned income"
from a proprietorship or partnership. The deduction was
Individual Returns/1967 • Deductions and Exemptions
Table 2.2— RETURNS WITH SELF-EMPLOYED PENSION DEDUCTION: SIZE OF DEDUCTION BY ADJUSTED GROSS INCOME CLASSES
47
Adjusted gross income classes
NujEber of
returns
Self-
employed
pension
deduction
(ThouMand
dottara)
Size of self-emplqyed pension deduction
$1 under $100
Number of
returns
Self-
employed
pension
deduction
(Thouaard
litllaraj
$100 under $200
Number of
returns
Self-
employed
pension
deduction
(Thouaand
dollar 9}
$200 under $300
Number of
returns
Self-
employed
pension
deduction
f Thouaaicy
thttara)
$300 under $400
Number of
returns
Self-
employed
pension
deduction
(Thouamjd
$400 under $500
Number of
returns
Self-
employed
pension
deduction
(thoiiamtd
dollar a)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
115,020
83,756
11,303
12,835
1,837
9,270
2,266
7,694
2,609
5,534
2,488
Taxable returns, total.
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.
112,139
(»)
3,591
20,422
14,951
9,590
41,806
18,041
2,545
2
2,881
83,169
(♦)
814
8,170
5,479
5,208
38,786
21,424
3,222
3
587
10,837
8,228
1,534
1,009
60
6
(•)
393
78
60
(')
(«)
10,913
I 5,187
2,935
1,142
1,555
85
9
1,529
410
168
226
13
1
3,226
2,757
1,252
1,913
105
17
772
677
310
476
26
5
7,295
2,460
2,475
2,129
213
18
(•)
2,468
849
806
734
73
6
(«)
5,534
1,930
126
10
2,488
1,137
863
56
Size of self-employed pension deduction — Continued
$500 under $600
Adjusted gross income classes
Number
of
returns
Self-
employed
pension
deduction
(lytouamtd
dollara)
$600 under $700
Number
of
returns
Self-
employed
pension
deduction
(Thouaand
$700 under ;
Number
of
returns
Self-
employed
pension
deduction
(Thouaand
dollara)
$800 under $900
Number
of
returns
Self-
employed
pension
deduction
(Thova^id
dollara)
$900 under $1,000
Number
of
returns
Self-
employed
pension
deduction
(Thouaar^d
$1,000 under $1,250
Number
of
returns
Self-
employed
pension
deduction
(Thouaxtd
dollara)
$1,250 or more
Number
of
returns
Self-
employed
pension
deduction
(Thooamtd
dollara)
(13)
(14)
(15)
(16)
(17)
(IS)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
6,886
3,642
6,700
4,190
3,942
2,328
1,970
2,689
2,530
12,773
14,390
33,061
44,330
Taxable returns, total.
Under $2,000
$2,000 under $5j000
$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
6,886
(•)
1,801
1,523
2,220
321
24
3,642
(•)
950
800
1,187
168
13
6,700
(•)
1,067
892
2,833
454
29
4,190
(•)
662
571
1,795
284
18
3,942
1,058
846
1,761
256
21
2,950
804
634
1,305
191
16
2,328
1,678
161
15
1,426
134
13
2,689
(•)
281
19
2,530
(»)
2,053
267
18
Nontaxable returns.
12,768
(•)
8,592
2,673
277
1
{«)
14,385
(«)
3,066
316
1
(•)
32,972
>2,U5
15,450
13,306
2,100
1
(«)
44,218
4,266
19,998
17,142
2,811
1
(•)
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data."
(«) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Less than $500.
NOTE: Detail may not add to total because of rounding.
available to individuals for contributions to retirement
plans qualifying under tax law similar to the profit-shar-
ing, pension, or other types of employee plans that were
available to corporate employees. In addition to proprie-
tors and partners, the deduction was applicable to certain
ministers. Christian Science practitioners, teachers,
commission salesmen, and persons performing services
in their home for compensation.
As shown in table 2.2, the self-employed pension de-
duction was claimed on 115,000 returns and totalled
$84 million. This reflects almost a 100 percent increase
over 1966 in the number of returns and the amount of
deduction, and a 300 percent increase over the levels of
1963, the first year of the operation of the law. Even
with the increased usage in recent years, less than 1
percent of self-employed taxpayers claimed the self-
employed pension deduction for 1967.
Taxable returns with adjusted gross income of $20,000
or more accounted for over half of the returns with the
self-employed pension deduction and more than 75 percent
of the amount of this deduction.
PERSONAL DEDUCTIONS, STANDARD OR ITEMIZED
The taxpayer had the option of using the standard de-
duction or itemizing his personal deductions for such
items as interest paid, medical expenses, State and local
taxes, and charitable contributions. With the exception of
data relating to the new medical care insurance premium
deduction, information for specific itemized deductions is
not presented in this report. However, the reports for
previous even-numbered years contain detailed data for
itemized deductions.
Standard Deduction
In lieu of itemizing his personal deductions, a taxpayer
could choose a standard deduction. Taxpayers on 41.5
million returns, or 58 percent of all returns, elected a
standard deduction for 1967 (chart 2B). This represented
virtually no change percentage-wise from 1966.
The minimum standard deduction, an alternative to the
10 percent method of calculating the deduction, was $200
($100 for married persons filing separately) plus $100
for each allowable exemption. This deduction, like the
regular 10 percent deduction, could not exceed $1,000
($500 for married persons filing separately). Basically,
the minimum standard deduction was introduced in the
Revenue Act of 1964 as a means of providing some tax
relief for taxpayers with low income and a relatively
large number of exemptions. Beginning 1964, on approxi-
mately one of every three returns, taxpayers found it to
their benefit to elect the minimum standard method, thus
reflecting the successof the minimum standard deduction.
Table 2.3 shows that 93 percent of taxpayers claiming this
deduction reported income under $5,000.
48
Individual Returns/1967 • Deductions and Exemptions
Chart 2B
Average AGI
and average
deduction
Returns with
standard and
Itemized deductions
by size of
adjusted gross
income
Percent distribution
of returns by type
of deduction
100,000
50,000
10,000
5,000 —
1,000
500
100
income class
$5,000
$5,000 under
$10,000
Itemized Deductions
Returns with itemized deductions increased by 1.2
million or 4.3 percent for 1967, almost a million more
than the increase in standard deduction returns. Forty
percent of taxpayers who itemized had income of $10,000
or more as contrasted with only 9 percent of taxpayers
who used the standard deduction.
Chart 2B also illustrates the difference in size of
average adjusted gross income and average deductions
between those taxpayers who elected to itemize and those
who chose the standard deduction. For example, taxpay-
ers with adjusted gross income under $5,000 who itemized
averaged 56 percent more income and 161 percent more
deduction than taxpayers who used the standard deduction.
A similar relationship held true throughout the other ad-
justed gross income classes.
Type of Deduction, 1964-1967
As chart 2C indicates, the proportion of returns filed
by taxpayers itemizing deductions has remained fairly
constant during the 1964-1967 time span, ranging from
41.5 percent in 1964 to 41.8 percent in 1967. In contrast,
the percent of returns using the minimum standard de-
duction method has declined steadily since 1964, the year
in which this method of calculating the deduction was in-
troduced. Minimum standard deduction returns accounted
for 36.2 percent of all returns in 1964 and only 32.4 per-
cent in 1967. This decline may be a direct result of the
overall decline in the number of returns with adjusted
gross income under $5,000. The remaining portion of
standard deduction returns, those with the 10 percent
method, has risen 3.5 percentage points during the period
from a low of 22.3 percent in 1964 to 25.8 percent in
1967.
Medical Deduction for Health Insurance Premiums
Table 2.4 presents data for the first time on the new
Public Law 89-97 which allows an individual taxpayer a
deduction for health insurance premiums paid computed
separately from deductions for other medical expenses.
In this initial tax year 1967, over 18.3 million returns
indicated this deduction which in each case amounted to
one -half the premium paid for deductible health insurance
covering the taxpayer, his spouse, and his dependents.
The deduction was limited to $150. Any portion of the
health insurance premium not deductible under this rule
could be combined with other deductible medical and
dental expenses subject to the 3 percent of adjusted
Individual Returns/1967 • Deductions and Exemptions
49
Table 2.3-RETURNS WITH ITEMIZED AND STANDARD DEDUCTION: ADJUSTED GROSS
INCOME, AND AMOUNT OF DEDUCTION, BY ADJUSTED GROSS INCOME CLASSES
[Taxable and nontaxable returns]
Adjusted gross income classes
TOTAL DEDUCTIONS
Total.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more
ITEMIZED DEDUCTIONS
Total.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more
STANDARD DEDUCTION
Total.
Under $5,000 ,
$5,000 under $10,000...
$10,000 under $15,000.,
$15,000 or more ,
10 Percent Standard
Total.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more
Minimum Standard
Total.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more ,
Number of
returns
(1)
71,282,525
32,014,670
23,814,696
10,385,432
5,047,727
29,774,420
5,295,286
12,572,659
7,477,882
4,428,593
41,508,107
26,719,384
11,262,037
2,907,551
619,135
18,374,080
5,163,790
9,679,108
2,907,052
619,130
23,134,025
21,550,594
1,582,928
(•)
(•)
Adjusted
gross
Income
( Thousand
dollars)
(2)
506,641,752
74,397,857
175,173,487
124,433,259
132,637,149
322,813,432
17,609,944
94,842,334
90,191,187
120,169,967
183,828,320
56,787,913
30,331,153
34,242,072
12,467,182
135,553,853
18,468,501
70,332,466
34,236,125
12,466,761
48,274,464
38,319,411
9,943,687
(»)
(*)
(3)
81,725,998
15,706,343
27,718,006
18,816,346
19,454,303
59,622,757
5,348,684
19,491,030
15,916,707
18,866,336
22,103,240
10,358,159
8,226,975
2,900,139
617,967
12,349,522
1,844,572
6,937,227
2,399,753
617,965
9,753,719
8,513,587
1,239,749
(»)
(»)
See text for "Explanation of Classifications and Terras" and "Sources of Data,
Description of the Sample, and Limitations of the Data."
(«) An asterisk in a cell denotes that the estimate is not shown separately because
of high sampling variability. However, the data are included in the appropriate
totals.
■^"^■Tr^'-iftTt-Tti — rrTmiirmrrn-rTM'i-iTiirini
Chart 2C
Distribution of returns
by type of deduction, 1964-1967
o
Itemized
deductions
Minimum
standard
deduction
10 percent
standard
deduction
1964 1965 1966 1967
19E4 1965 1966 1967
1964 1966 1966 1967
gross income limitation imposed on total medical and
dental expenses. The $3 monthly payments for supple-
mentary medical insurance under "Medicare" were de-
ductible as health insurance premiums, but the hospital
insurance tax, included as part of the Social Security tax
and withheld from wages or paid on self -employment in-
come, was not deductible.
Table 2.4— RETURNS WITH ITEMIZED DEDUCTIONS COMPARED WITH RETURNS
WITH MEDICAL DEDUCTIONS FOR HEALTH INSURANCE PREMIUMS, FOR ALL
RETURNS AND FOR RETURNS OF TAXPAYERS AGE 65 OR OVER, BY ADJUSTED
GROSS INCOME CLASSES
Number of returns with itemized deductions
All returns
Returns with age exemption
Adjusted gross income
classes ■"■
Total
With medical
deductions for
health insurance
premiums
Total
With medical
deductions for
health insurance
premiums
Number
Percent
of
total
Number
Percent
of
total
(1)
(2)
(3)
(4)
(5)
(6)
Total
29,774,420
18,319,713
61.5
3,013,969
2,304,113
76-4
5,295,236
12,572,659
7,477,882
4,428,593
3,219,583
7,687,912
4,630,261
2,781,957
60.8
61.1
61.9
62.8
1,448,763
897,140
270,680
397,386
1,055,238
727,174
217,434
304,217
$5,000 under $10,000
$10,000 under $15, 000-. -
81.1
80.3
Excludes returns with
NOTE: Detail may not £
no adjusted gross income.
dd to total because of rounding-
Table 2.4 also shows that older taxpayers who itemized
their deductions claimed a health insurance premium de-
duction relatively more frequently (76.4%) than all tax-
payers who itemized (61.5%). This may well be the result
of the supplementary protection of the older taxpayer by
Medicare and the added self-protection of these older
taxpayers in the higher income classes.
EXEMPTIONS
In the computation of taxable income, each taxpayer was
allowed a $600 exemption (on joint returns, husband and
wife were each regarded as a taxpayer, even if only one
had income). Taxpayers were allowed additional exemp-
tions if they were age 65 or over, if they were blind, or if
they had qualified dependents.
Table 2.5 shows that the 71,7 million returns filed for
tax year 1967 represented close to 113 million taxpayers.
Of these taxpayers, 8.4 million or about 8 percent were
age 65 or over, while less than one tenth of 1 percent
were blind.
Exemptions for dependents were claimed on 45 percent
of all returns. In order to qualify as a dependent for tax
purposes, an individual must have received, generally,
over half of his support from the taxpayer and have met
certain citizenship or residence requirements.
Of the 77 million dependent exemptions claimed, 72
million (or 94.2 percent) were for children living at home;
an additional l.I million (1.4 percent) were for children
living away from home. An exemption was allowed a
taxpayer for each child who was either less than 19 years
of age or a student, regardless of the income he earned,
as long as the taxpayer furnished more than half the sup-
port of the child. If the child was 19 or over and not a
student, an exemption was allowed only if the child had
less than $600 gross income for the year.
The 1.9 million dependent parents claimed as exemp-
tions included the parents of both the taxpayer and the
spouse. Even though a marriedcouple was filing separate
returns, both spouses' parents might be claimed on one
of the returns. A parent did not have to be a member of
the taxpayer's household to qualify as a dependent; how-
ever, he could not have more than $600 of gross income
during the taxable year.
50
Individual Returns/1967 • Deductions and Exemptions
Table 2.5— NUMBER OF EXEMPTIONS, BY TYPE
[liable and nontaxable returns ]
Type of exemption
Taxpayer's exemptions, total-
Taxpayer and spouse-
Age 65 or over
Blindness
Dependent's exemptions, total-
Children living at home
Children not living at home-
Dependent parents
Other dependents
J
NOTE: Detail may not add to total because of rounding.
Number of
returns
71,651,909
71,651,909
71,651,909
6,561,206
103,097
32,365,979
30,220,466
605,954
1,778,609
1,100,911
Number of
exemptions
198,035,957
121,373,249
112,847,418
8,419,322
106,508
76,663,107
72,191,759
1,073,697
1,881,661
1,515,989
The 1.5 million "other" dependents were either
members of a taxpayer's household or close blood-rela-
tives of a taxpayer (grandchildren, grandparents, broth-
ers, sisters, uncles, aunts, nephews, and nieces). To
these persons as well, the $600 limitation on income
applied.
Returns with Blindness Exemptions
Taxpayers claimed 106,508 blindness exemptions on
103,097 returns, confirming that few taxpayers claimed
more than one blindness exemption. Blindness exemp-
tions could be claimed only for a taxpayer or his spouse.
As indicated in table 2.6 the pattern of sources of in-
come for returns with blindness exemptions was signifi-
cantly different from the pattern for other returns. While
salaries and wages amounted to 82 percent of total in-
come for all returns, it accounted for only 51 percent of
income reported on returns with the exemption. Income
received from dividends, interest, sales of capital assets,
pensions and annuities, rents, estates and trusts, and
"other" income represented moderately larger percent-
ages of total income on returns with blindness exemp-
tions than for all returns. It should also be noted that
average adjusted gross income on returns with blindness
exemptions was generally higher than the average for
all returns, throughout the adjusted gross income classes.
Table 2.6— RETURNS WITH BLINDNESS EXEMPTIONS:
SELECTED SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME,
BY ADJUSTED GROSS INCOME CLASSES
AND INCOME TAX AFTER CREDITS,
Adjusted gross income classes
Number of
exemptions
Adjusted
gross
income
C Thousand
doilara)
Salaries and wages
Number
of
returns
(Tfiottsand
dollars)
Farm, net profit less
net loss
(Thausmid
doilara)
Partnership, net profit
less net loss
Number
of
returns
Sales of capital assets,
net gain less net loss
(Thousand
dollars)
Number
of
returns
f Thousand
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Grand total
Taxable returns , total - -
Under $5,000
$5,000 under $10,000--
$10,000 under $20,000.
$20,000 or more
Nontaxable returns -
^103, 097
396,479
737,124
62,055
376,448
4,721
19,096
27,293
45,125
67,161
16,922
33,557
12,433
4,249
35,938
247,774
46,960
132,639
51,105
17,070
648,426
59,695
236,092
169,678
182,961
^88,699
43,325
13,342
24,621
8,436
1,926
334,695
45,606
161,968
87,601
39,520
41,755
598
597
202
181
3,788
2,557
1,399
-396
830
724
2,164
2,326
199
597
740
790
1,221
18,369
602
4,347
4,456
8,964
730
19,985
2,183
9,723
4,958
3,121
7,306
39,614
2,159
3,945
10,086
23,424
5,511
Adjusted gross income classes
Dividends in adjusted
gross income
Amount
(Thousand
(Thousand
dollars)
Pensions and annuities
Amount
( Thousand
dollars)
Rents, net income
less net loss
(Thousand
dollars)
Estate and trust, net
income less net loss
(Thousand
dollars)
Grand total
Taxable returns, total-
Under $5,000
$5,000 under $10,000.-
$10,000 under $20,000-
$20,000 or more
Nontaxable returns -
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
125,373
64,265
24,683
16,292
17,839
4,804
12,974
17,071
1,191
6,749
5,931
3,200
8,023
113,454
570
18,018
29,140
65,726
12,420
43,882
9,546
20,254
10,110
3,972
16,515
47,463
2,352
14,822
12,554
17,735
16,804
6,568
992
2,976
1,927
673
4,366
18,100
3,945
4,582
6,380
3,193
6,584
13,253
2,383
5,956
3,373
1,541
3,038
17,299
316
8,231
3,150
5,602
540
2,592
1,984
67
541
7,215
380
2,560
2,819
Adjusted gross income classes
Other
sources
(net)
(Thousand
Total
deductions
( Thou sand
dollars)
Standard deductions
Itemized deductions
Taxable income
Number of
returns
(Thousand
dollars)
Number of
returns
( Thousand
dollars)
Exemptions
(Thousand
doUara)
Number of
returns
Amount
( Thousand
Income tax
after
credit
( Thousand
dollars)
Grand total-
Taxable returns, total.
Under $5,000-
$5,000 under $10,000--
$10,000 under $20,000.
$20,000 or more
Nontaxable returns -
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
49,091
136,759
69,146
379,779
44,460
2,665
11,513
15,756
14,527
'-1,590
120,881
10,287
44,592
30,262
35,740
46,073
25,408
11,364
10,336
3,254
454
23,684
15,682
4,750
7,225
3,253
454
14,511
41,755
5,558
23,221
9,180
3,796
10,604
105,199
5,537
37,368
27,008
35,286
31,562
148,667
23,176
79,584
30,664
10,243
89,223
67,161
16,922
33,557
12,433
4,249
1,984
378,890
21,240
111,916
108,753
136,981
87,760
3,145
16,839
19,922
47,855
^On these returns, 106,508 exemptions for blindness were claimed -
^Adjusted gross Income less deficit-
'Negative "Other oourcesv"
NOTE: Detail may not add to total because of rounding.
Individual Returns/1967 • Deductions and Exemptions
51
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52
Individual Returns/1967 • Deductions and Exemptions
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Hi
Individual Returns/1967 • Deductions and Exemptions
53
Table 18 ,
-RETURNS WITH STANDARD DEDUCTION; SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER
[Taxable and nontaxable returns]
Sources of income or loss
All returns
Amount
Joint returns of
husbands and wives
(Thouaand
dollars.)
Separate returns of
husbands and wives
(Thousand
dollars)
Returns of heads
of households
Amount
(Thouavid
Returns of
surviving spouse
(Thousand
dollars)
Returns of single per-
sons not head of house-
hold or surviving spouse
(Thousand
dollars)
(1)
(3)
(5)
(o)
i")
(8)
(9)
(10)
(11)
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 depreci-
able property
Sales of property ofher than capital
assets:
Net gain
Net loss
Dividends in adjusted gross incorre . . ,
Interest received *. . .
Pensions and annuities (taxable
portion )
Rents :
Net income.
Net loss . . .
Royalties:
Net income .
Net loss . . .
Estates and trusts:
Net income
Net loss
Small business corporations:
Net profit
Net loss
Other sources
Statutory adjustments^.
41,508,107
37,576,918
1,933,487
272,105
1,380,808
551,737
491,491
106,274
2,402,897
316,120
22,672
75,068
2,196,053
12,703,209
1,105,656
1,453,042
547,169
200,574
6,9c4
160,352
7,302
55,238
16,437
6,683,443
1,143,836
133,828,320
159,822,439
6,830,658
325,261
3,828,243
708,603
2,166,928
177,004
2,529,236
177,116
15,797
75,022
1,754,020
4,997,154
1,932,821
1,336,082
274,444
176,228
5,301
213,037
4,870
264,233
25,587
632,057
996,723
16,771,727
14,730,724
1,449,217
206,510
1,099,553
469,770
308,137
69,104
1,458,799
190,284
18,282
64,903
965,889
6,143,057
904,548
378,198
131,632
4,779
57,530
3,316
32,804
13,926
4,063,814
798,005
112,890,212
96,747,600
5,634,969
266,144
3,405,545
634,875
1,634,526
147,218
1,601,128
101,863
11,301
65,061
668,526
2,624,426
1,148,241
812,132
188,941
108,605
3,684
60,269
1,883
165,125
21,668
337,016
713,526
2,054,557
1,926,036
65,068
6,675
43,794
7,145
9,857
(•)
35,555
8,615
(•)
(•)
(♦)
41,730
242,125
23,759
25,937
6,695
3,173
(*)
(»)
(♦)
118,866
24,308
6,318,459
5,910,343
138,101
5,249
61,298
5,531
35,475
(»)
28,311
7,403
(»)
(•)
(«)
29,600
69,927
28,393
2,381
(•)
(«)
(•)
13,675
a, 832
999,913
905,606
45,078
4,826
14,507
8,880
7,353
(»)
53,102
5,493
1,896
(•)
(•)
59,715
304,225
27,230
28,604
19,660
3,905
3,731
(«)
(")
(•)
214,601
31,565
4,994,203
4,444,892
143,922
5,558
32,014
12,441
34,716
(•)
77,759
"3,807
(•)
(»)
62,974
137,479
24,121
14,242
2,193
3,257
(•)
{•)
(♦)
47,067
24,754
98,224
82,706
6,287
(♦)
3,920
(♦)
2,266
(»)
4,757
(»)
(•)
(»)
6,967
42,433
2,844
7,357
2,618
(«)
(•)
28,329
(»)
370,159
295,138
16,292
(«)
6,617
(*)
4,727
(-)
9,534
(»)
(•)
(•)
5,475
24,368
2,782
7,133
967
(»)
(•)
2,051
(•)
21,583,684
19,931,346
367,837
53,230
219,035
64,278
163,373
34,340
850,683
111,279
13,755
3,724
7,971
1,121,752
5,975,368
486,597
140,018
61,315
•)
96,751
3,837
22,215
(«)
2,257,832
288,251
(12)
59,255,287
52,424,467
897,375
48,005
322,758
54,985
457,483
28,121
812,505
53,789
12,315
4,393
8,652
997,444
2,140,954
703,542
463,804
67,914
53,380
(♦)
143,590
2,502
95,480
(•)
232,248
233,522
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of Data."
(**) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Includes sick pay exclusion, moving expense deduction, employee business expense deduction, and self-employed pension deduction.
NOTE: Detail may not add to total because of rounding.
54
Individual Returns/1967 • Deductions and Exemptions
Table 19 . —RETURNS WITH STANDARD DEDUCTION:
SOURCES OF INCOME AND LOSS, DEDUCTIONS,
BY ADJUSTED GROSS INCOME CLASSES
EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS,
Number of
returns
Salaries
and wa^es
Business or profession
Farm
Adjusted gross income
Number of
exemptions
gross
income
(Thaua^id
dollars)
(gross )
Net profit
Net loss
Net profit
Net loss
classes
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
,±illars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Grand total
41,508,107
94,813,387
183,828,320
37,576,918
159,822,439
1,933,487
6,830,658
272,105
325,261
1,380,808
3,828,243
551,737
708,603
Taxable retvims, total
30,550,609
66,657,041
170,364,883
23,670,710
150,233,923
1,327,341
6,014,201
181,977
186,562
794,344
2,914,106
367,865
448,238
Under $L,000
016,425
4,713,908
3,574,536
3,652,356
3,370,051
2,903,934
2,652,147
2,281,493
1,827,869
1,438,137
2,902,14a
439,271
169,767
7,654
799
102
8
4
616,425
5,095,673
5,100,936
6,851,015
7,638,932
7,559,806
7,566,882
6,979,986
5,753,225
4,530,145
9,099,596
1,317,997
519,529
24,343
2,291
234
16
5
580,321
6,985,957
8,909,670
12,741,565
15,158,309
15,962,413
17,218,010
17,073,845
15,499,582
13,620,683
34,179,674
7,391,338
4,416,289
484,062
102,594
29,992
5,198
5,381
536,309
4,449,823
3,298,477
3,409,808
3,163,145
2,750,001
2,523,113
2,180,928
1,737,316
1,367,164
2,710,050
375,252
114,286
4,531
452
47
7
1
540,121
6,440,453
8,019,506
11,607,713
13,875,537
14,703,405
15,787,197
15,737,754
14,126,638
12,405,884
29,741,714
5,312,946
1,815,233
104,641
13,530
1,226
321
9
10,766
81,776
109,742
124,265
142,197
129,978
124,199
101,425
96,605
82,419
212,729
61,303
46,591
2,604
222
15
8,816
98,814
196,431
292,527
412,259
421,002
409,251
405,012
404, 558
377,429
1,327,318
653,662
869,767
116,324
17,827
3,204
{•)
8,977
12,767
19,743
21,339
13,751
17,953
17,355
15,559
11,836
28,487
5,434
2,823
256
37
7
(-)
9,257
13,224
13,337
16,597
13,246
14,841
13,273
14,217
19,116
32,867
7,507
10,701
2,039
407
120
5,574
59,639
66,366
90,353
89,567
77,991
78,663
66,138
60,188
45,749
109,288
27,511
16,511
757
46
3
2,897
61,304
98,394
172,920
218,014
223,103
253,202
227,266
236,647
201,113
655,465
271,622
266,362
23,068
2,411
318
(*)
11,769
25,533
37,702
33,101
47,271
48,141
41,093
28,725
25,134
49,085
7,757
5,803
458
35
10
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
12,232
24,553
36,998
39,149
56,848
43,442
43,453
39,134
31,529
74,465
20,304
20,672
3,792
971
107
37
Nontaxable returns, total
10,957,496
26,156,347
13,463,437
8,906,209
9,588,513
606,146
316,456
90,128
138,699
586,465
914,139
183,871
260, 364
Under $600
$600 under $1,000
4,051,963
2,628,814
2,159,260
1,156,938
488,234
306,898
165,389
4,901,326
3,724,359
6,515,847
4,898,843
2,774,708
2,092,003
1,249,256
1,352,478
1,998,824
3,158,811
2,845,262
1,695,252
1,361,463
1,051,347
3,717,725
2,279,229
1,364,126
789,394
385,516
248,648
121,571
1,292,357
1,707,800
1,885,357
1,780,620
1,244,653
1,049,569
628,157
96,254
101,835
200,866
109,492
52,265
27,722
17,712
33,833
69,098
221,093
185,973
126,913
88,920
85,571
25,201
15,160
25,134
14,363
6,184
1,795
2,291
34,426
20,306
45,333
21,380
9,006
2,290
5,958
90,564
87,600
174,545
99,414
50,468
38,500
45,374
29,055
52,996
185,109
158,229
119,517
118,137
251,096
41,287
26,132
56,253
28,127
16,557
7,846
7,669
41,649
26, 545
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 or more
77,619
42,670
24,625
25,357
21,899
Returns under $5,000
26,719,384
11,262,037
2,907,551
619,135
50,210,073
33,598,554
9,132,412
1,872,34a
56,787,913
80,331,153
34,242,072
12,467,182
23,692,199
10,677,099
2,712,651
494,969
49,443,735
73,374,404
29,750,897
7,253,403
1,057,180
550,385
214,197
111,725
1,739,732
2,083,453
1,337,589
1,669,884
151,261
83,449
28,687
8,708
190,969
79,876
33,500
20,916
852,590
370,021
112,823
45,374
1,216,571
1,351,085
688,137
572,450
290,504
197,746
49,286
14,201
351,901
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
235,578
75,078
46,046
Partnership
Sales of capital assests
Ordinary gain from
sales of depreci-
able property
Sales of property other than
capital assets
Adjusted gross income
Net profit
Net loss
Net gain
Net loss
Net gain
Net loss
Number of
returns
Amount
f Thousand
dollars)
Number of
returns
Amount
(Thousrmd
dollars)
Number of
returns
Amount
(Thousat}d
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
Grand total
491,491
2,166,928
106,274
177,004
2,402,897
2,529,236
316,120
177,116
106,212
89,451
22,672
15,797
75,068
75,022
Taxable returns, total
379,772
1,967,087
76,433
62,157
1,858,232
2,156,522
253,084
141,121
73,578
68,596
13,610
12,382
47,761
45,492
Under $1,000
(«)
16,169
29,666
25,710
25,323
28,099
31,141
28,481
30,504
23,572
81,863
29,597
26,073
1,781
176
19
1
1
(♦)
20,085
50,316
57,168
72,384
98,687
115,973
123,955
124,815
114,209
490,118
254,376
382,516
52,174
7,895
1,023
(M
(M
8,151
11,426
8,344
5,164
j 6,355
9,730
16,234
6,592
3,885
462
42
6
1
1
5,540
9,120
5,989
2,193
3,569
9,292
14,685
4,605
5,315
1,591
230
25
1
2
16,473
119,459
109,808
111,393
124,591
143,351
155,687
) 143,695
i 147,423
135,897
430,689
132,432
82,157
4,517
560
88
8
4
5,610
41,734
53,843
77,372
87,134
109,377
110,932
119,003
130,915
130,752
459,619
233,289
394,547
88,802
35,931
19,039
3,366
5,252
(»)
16,279
8,356
18,789
26,042
15,949
12,274
19,814
24,856
20,125
57,347
19,149
10,709
747
63
3
(«)
7,404
6,911
12,575
14,409
8,316
6,522
9,997
12,791
9,095
31,726
11,773
7,120
583
49
2
(*)
2,793
2,394
6,173
3,367
5,779
4,987
7,176
3,790
17,741
6,637
5,307
402
37
6
(•)
1,653
1,552
2,362
12,549
2,146
3,499
7,338
1,782
16,211
7,121
10,673
1,260
191
47
(•)
2,194
! 2,194
3,579
2,533
1,117
736
55
5
(»)
322
1,547
2,311
3,673
1,764
1,491
622
30
(•)
( 2,992
2,194
3,059
4,588
5,181
1 4,782
I 3,591
1 ■',315
( 11,055
2,606
1,850
132
17
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
(•)
899
2,328
1,165
2,096
7,409
11,916
2,753
3,460
4,309
2,526
2,095
172
39
(M
Honta:<able returns, total....
111,720
199,339
29,341
114,845
544,666
372,715
63,036
35,995
32,633
20,356
9,059
3,416
27,306
29,533
Under $600
12,606
20,695
36,334
20,324
8,179
5,386
8,196
13,516
14,357
44,614
39,196
24,699
16,491
46,966
7,602
5,763
8,949
[ 6,960
(*)
12,533
19,992
73,620
8,660
(•)
63,956
96,730
175,678
( 105,004
1 41,144
26,109
36,045
26,526
45,489
139,346
72,119
30,008
23,681
35,546
13,321
13,109
15,521
9,466
5,380
3,186
3,053
9,679
6,463
9,264
5,179
2,108
2,102
1,200
5,175
2,937
5,785
3,749
1 4,588
5,349
1,668
1,654
3,065
9,698
1,601
3,170
(•)
j 3,136
I 4,177
1,093
(•)
1,270
1,026
674
3,585
7,181
6,965
2,992
2,992
3,591
5,490
$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
3,778
2,445
1,022
1,606
201,989
148,977
82,530
57,995
354,220
611,661
496,529
704,518
48.850
23,464
11,354
3,635
33,357
25,848
11,255
4,603
36,593
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or mere
30,032
16,368
11,024
21,046
14,701
11,791
75
43
22
8,557
3,557
0,439
629
465
831
,333
,061
,431
95
57
30
,611
,747
,731
48
31
19
106
982
586
34
18
12
337
142
551
30,
15,
213
352
422
7,370
2,001
1,947
5,615
2,563
3,934
29,216
4,331
4,882
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/1967 • Deductions and Exemptions
55
Table 19 .—RETURNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS,
BY ADJUSTED GROSS INCOME CLASSES— Continiied
TAXABLE INCOME, AND TAX ITEMS,
Pensions and
Rents
Royalties
gross income
Interest received
portion )
Net income
Net loss
Net income
Net loss
classes
Number of
returns
Amount
dollars)
Number of
returns
Amount
(Thoustnd
dollars)
Number of
returns
Amount
(Thooaatxd
dollara)
Number of
returns
Amount
C Thousand
dollars)
Number of
returns
Amount
C Thousand
dollars)
Number of
returns
Amount
(Thousiw^d
dollars)
Number of
returns
Amount
(thooaraid
dollars)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
Grand total
2,196,053
1,764,020
12,708,209
4,997,154
1,105,656
1,932,821
1,453,042
1,336,082
547,169
274,444
200,574
176,223
6,964
5,301
Taxable returns, total
1,750,370
1,609,411
10,202,829
4,084,060
596,732
1,206,830
923,784
957,436
426,584
211,160
144,979
154,018
6,762
3,894
Under $1,000
13,997
128,813
114,525
95,005
123,310
127,418
139,659
148,988
131,129
127,821
382,303
131,957
80,079
4,728
555
71
8
4
3,342
58,314
64,161
55,281
74,266
86,774
112,248
120,590
111,086
95,025
402,359
179,308
207,243
29,932
7,541
1,550
160
231
122,461
1,007,583
798,873
880,655
929,525
859,224
902,170
931,060
803,899
715,069
1,751,913
345,583
147,272
6,726
713
92
8
3
15,934
188,234
276,114
X9,318
287,832
282,547
319,937
307,612
309,590
279,613
905,883
318,751
253,372
23,655
4,440
1,120
100
8
(«)
39,882
97,915
87,022
66,876
52,494
46,847
36,785
38,691
28,413
75,577
14,911
8,862
428
36
9
(»)
37,546
130,125
179,104
133,864
104,906
116,516
80,553
82,663
79,912
191,064
39,001
29,259
1,365
86
32
(•)
56,724
75,149
63,563
79,797
75,960
86,633
83,703
73,190
58,580
184,484
48,132
33,082
2,014
171
19
1
(*)
36,259
64,723
61,070
71,170
54,565
89,161
65,704
56,405
60,616
205,804
93,179
85,975
9,739
1,029
22
6
(•)
17,869
15,411
27,846
31,998
28,925
51,337
47,063
38,946
34,744
97,605
22,384
10,505
670
75
12
2
1
(•)
5,260
6,242
17,136
17,577
21,325
21,248
17,764
18,429
13,559
46,435
14,004
10,349
1,100
170
37
3
1
(•)
6,361
6,760
16,096
13,160
9,752
16,894
12,439
7,742
9,477
26,442
9,581
8,379
607
81
14
3
(«)
5,175
4,502
13,545
13,434
9,418
3,989
7,407
4,806
11,650
23,980
14,449
28,894
5,567
1,291
270
16
(♦)
> 2,''55
507
391
30
5
_
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000..
$1,000,000 or more
(•)
1,227
417
484
201
10
Nontaxable returns, total..,.
445,684
154,612
2,505,380
913,095
508,922
725,992
529,260
378,648
120,603
63,239
55,595
22,212
■ (•)
(«)
Under $600
66,958
99,685
158,087
88,606
18,607
6,176
7,564
12,449
23,664
54,754
43,487
7,428
1,524
1,306
533,172
602,440
795,473
385,036
109,380
47, 356
32,523
57,782
106,985
385,248
263,060
54,910
33,287
11,823
13,907
33,145
225,717
173,932
45,555
13,691
2,975
9,422
21,042
246, 621
271,633
112,241
50,899
14,134
56, 523
74,965
243,260
107,564
25,770
12,236
8,942
17,717
35,747
175,523
104,112
26,459
12,378
6,712
26,540
18,085
39,059
25,013
7,358
2,987
1,561
10,964
8,684
19,929
13,463
3,515
1,036
648
5,375
3,943
21,236
13,039
4,582
2,320
2,474
3,048
9,632
5,023
920
1,115
(•)
_
.
$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
913,771
681,181
383,370
217,731
408,668
526,261
402,503
426,588
6,211,954
4,240,707
1,754,315
501,233
1,978,705
1,509,595
906,894
601,960
799,626
206,206
75,577
24,247
1,193,330
478,685
191,064
69,742
798,133
385,333
185,284
83,792
607,166
331,940
206,331
190,645
213,357
202,412
97,672
33,748
109,325
92,893
46,450
25,776
96,843
58,293
26,642
18,796
58,377
42,787
24,109
50,955
(♦)
(«)
(»)
934
(•)
(♦)
(»)
1,111
Estates and trusts
Small business corporations
Sick pay exclusion
r-loving expense
deduction
Adjusted gross income
classes
Net income
Net loss
Net profit
Net loss
Other
Niimber of
returns
Amount
( Thousand
dollars)
Number of
returns
Amount
(Thouam^d
dollara)
Number of
returns
Amount
(Jhottatrtd
dollara)
Number of
returns
Amount
(Thouavid
dollara)
(Dmusxid
dollars)
Number of
returns
Amount
dollara)
Number of
returns
Amount
fTTiousond
dolJ.rsJ
(42)
(43)
{U.)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
Grand total
160,352
213,037
7,302
4,870
55,238
264,233
16,437
25,587
632,057
165,270
111,965
122,266
42,807
Taxable returns, total
130,406
197,679
5,511
2,733
51,349
260,985
13,188
21,375
540,891
150,277
86,265
117,833
39,840
Under $1,000
(•)
15,874
[ 10,934
15,874
8,937
9,010
11,624
9,923
4,172
26,214
7,166
7,077
547
69
8
2
(•)
14,053
8,927
20,252
15,029
8,224
21,846
10,890
7,060
29,982
17,835
34,578
5,729
1,338
44
30
(»)
> 2,516
■^ 474
383
141
7
5
1
(«)
821
792
290
554
47
164
2
(«)
> 9,126
1 5,363
\ 5,757
4,771
I 11,349
4,901
7,958
976
140
13
3
(•)
16,738
12,920
15,615
11,849
41,081
31,836
87,667
28,365
10,435
2,816
1,271
5,164
5,497
1,547
901
60
15
4
7,010
7,965
3,947
2,454
302
169
36
13
37,025
C 33,626
54,395
/ 59,598
49,818
^ 46, 574
r 29,107
1 42,442
\ 25,574
I, 103,247
24,449
30,037
4,409
895
=176
^26
\ 10,516
11,309
11,508
20,833
13,349
11,708
10,317
10,123
37,748
5,948
1,396
20
2
14,035
4,056
5,812
12,236
12,121
4,768
4,791
3,938
19,527
3,439
1,387
49
6
10,522
14,483
20,240
9,524
10,716
11,115
11,558
26,112
3,008
542
10
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
2,683
7,704
5,328
2,268
3,436
2,789
4,584
9,570
1,112
358
4
4
Nontaxable returns, total,...
29,943
15,358
(*)
(•)
3,889
3,251
3,249
3,712
91,168
14,994
25,700
4,433
2.9c7
Under $600
(•)
10,516
7,847
8,538
(•)
(")
3,440
3,848
7,362
(»)
}...;
(»)
(•)
\ >3,t.9i.
(•)
3,124
(•)
3,050
(•)
3,689
=9,557
( 14,140
48,238
1 21,, yn
\ 5,233
9,501
I ^764
5,269
> 9,725
8,661
17,039
' 4,433
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 or more
2,967
75,534
43,667
26,281
14,870
60,445
63,050
29,988
59,554
(»)
(•)
1,521
1,010
(♦)
(•)
607
1,849
12,699
17,082
11,416
14,041
19,041
41,482
41,233
162,477
7,381
3,779
2,716
2,561
3,844
4,713
4,810
7,220
276,538
48,326
49.654
29,3-1
13,324
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
195,177
101,236
59,056
71,330
37,748
7,366
37
19
4
,904
,527
,880
.:.3,153
26, 179
3,563
18,405
9,600
1,478
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."
56
Individual Returns/1967 • Deductions and Exemptions
Table 19 . — RETUKNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS,
BY ADJUSTED GROSS INCOME CLASSES— Continued
Employee business
expenses
Self-employed
Total
deductions
(Thousand
dollars)
Standard deductions
pension deduction
Total
Minimum
10 percent
Exemp-
classes
Number of
returns
Anount
(Thousand
dollars)
Number of
returns
Amount
(Thousia^d
dollars)
Number
Amount
(Thousmid
dollars)
Number
Amount
(Thousand
dollars)
Number
Amount
(Thousand
dollars)
(Thousend
dollars)
t55)
(56)
(57)
(5S)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
Grand total
864,353
834,453
18,441
7,501
22,103,240
41,508,107
22,103,240
23,134,025
9,753,719
18,374,080
12,349,522
56,888,323
Taxatle returns, total
803,938
756,562
16,782
7,257
17,567,167
30,550,609
17,567,167
12,833,601
5,339,024
17,717,009
12,228,145
41,194,415
(«)
18,977
34,143
51,320
65,508
39,028
73,902
90,319
79,000
79,374
177,497
32,567
10,443
245
19
4
2
(«)
12,800
22,245
53,366
61,359
87,700
58,128
68,334
69,109
86,372'
175,744
41,214
18,174
958
106
3
2
\ 2,985
I 3,585
1 5,857
1,456
2,665
219
15
586
1,765
2,072
630
1,941
243
20
175,737
1,421,820
\ 1,199,357
{ 1,487,236
' 1,676,350
1,697,966
■ 1,770,505
1,723,960
1,545,773
1,357,260
1 2,894,737
438,483
169,441
7,636
793
101
8
4
616,425
4,713,908
3,574,536
3,652,356
:;, 370,051
2,903,934
2,652,147
2,281,493
1,827,869
1,438,137
2,902,148
439,271
169,767
7,654
799
102
8
4
175,737
1,421,820
1,199,357
1,487,236
1,676,350
1,697,966
1,770,505
1,723,960
1,545,773
1,357,260
2,894,737
438,483
169,441
7,636
793
101
3
4
584,935
4,598,906
3,393,256
1,631,275
1,147,388
713,145
429,523
224,012
89,734
16,427
173,118
1,404,102
1,153,695
786,391
679,412
504,093
340,678
196,521
84,703
16,311
31,491
115,002
181,280
2,021,080
2,222,663
2,185,789
2,222,624
2,057,482
1,738,136
( 1,422,207
2,901,650
439,271
169,767
7,654
799
102
8
4
2,613
17,719
45,663
700,345
996,938
1,193,873
1,429,827
1,527,439
1,461,071
1,341,330
2,894,356
438,483
169,441
7,636
793
101
8
4
369,853
3,057,416
$2 000 under $3 000
3,060,568
4,110,627
4,583,374
4,535,904
$6 000 under $7 000
4,540,148
4,188,004
$8 000 imder $9 000
3,451,945
$9 000 »inder $10,000
2,718,095
$10 000 under $15,000
5,459,908
790,709
$20 000 under $50,000
311,729
$50,000 under $100,000
14,602
1,375
$200 000 under $500,000
140
10
$1,000,000 or more
3
Nontaxable returns, total
60,412
77,894
(«)
(*)
4,536,074
10,957,496
4,536,074
10,300,424
4,414,695
657,072
121,380
15,693,911
8,937
8,350
12,040
9,946
9,547
9,203
2,389
17,279
11,201
11,953
10,404
14,203
9,312
3,542
(•)
(*)
(*)
(*)
(*)
(•)
1,242,113
861,619
1,001,594
678,683
355,847
257,793
138,415
4,051,963
2,628,814
2,159,260
1,156,938
488,234
306,898
165,389
1,242,118
861,619
1,001,594
678,688
355,847
257,793
133,415
3,873,354
2,540,471
1,959,986
1,073,052
456,826
291,144
105,591
1,235,852
855,033
972,448
657,805
345,059
250,673
97,825
178,609
88,343
199,273
83,836
31,409
15,754
59,798
6,266
6,587
29,146
20,883
10,788
7,120
40,590
2,940,816
$600 under $1 000
2,234,642
$1,000 under $2,000
3,909,540
2,939,332
1,664,823
$4,000 \mder $5,000
1,255,206
$5,000 or more
749,552
229,562
413,813
177,698
43,230
225,067
373,094
175,835
60,457
3,186
6,040
4,860
4,355
717
2,056
1,894
2,834
10,358,159
8,226,975
2,900,139
617,967
26,719,384
11,262,037
2,907,551
619,135
10,358,159
8,226,975
2,900,139
617,967
21,550,594
1,582,928
(»)
(•)
8,513,587
1,239,749
(•)
(*)
5,168,790
9,679,108
2,907,052
619,130
1,844,572
6,987,227
2,899,758
617,965
30,126,201
Returns $5,000 under $10,000
Returns $10,000 under $15,000
20,159,200
5,479,598
1,123,324
Number of
returns
with no
taxable
income
Taxabl
e income
Income
tax
before
credits
(Thousand
dollars)
Tax credits
Adjusted gross income
Number
of
returns
Amount
(Thousand
dollars)
Retire me
ere
nt income
dit
Investment credit
Foreign tax credit
All other tax
credits
tax
after
classes
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousetid
dollars)
Number ol
returns
Amount
(Thousand
dollars)
credits
(Thousand
dollars)
(67)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
Grand total
10,5e4,593
30,943,514
112,049,130
19,745,990
717,765
76,449
870,839
181,740
9
,636
3,235
9,450
1,195
19,483,389
Taxable returns, total
30,550,609
111,606,636
19,677,172
488,849
56,997
708,060
134,093
e
,931
1,610
6,957
1,105
19,483,389
IJnder $1 000
-
616,425
4,713,908
3,574,536
3,652,356
3,370,051
2,903,934
2,652,147
2,281,493
1,827,869
1,438,137
2,902,148
439,271
169,767
7,654
799
102
8
4
34,849
2,506,534
4,649,222
7,145,359
8,900,763
9,728,547
10,907,381
11,161,882
10,501,889
9,545,331
25,824,907
6,162,319
3,935,111
461,809
100,427
29,751
5,181
5,374
4,923
358,184
697,159
1,125,678
1,439,197
1,601,993
1,829,424
1,897,759
1,818,094
1,673,813
4,736,662
1,262,322
988,519
174, 539
47,654
15,675
2,834
2,738
6,749
88,019
81,278
68,982
49,229
41,894
32,419
29,970
19,647
50,305
12,164
7,724
381
73
13
1
1
137
5,124
9,770
7,575
5,651
7,080
4,546
3,875
3,006
7,131
1,821
1,209
59
11
2
(M
(M
(•)
12,345
29,910
53,815
55,672
60,420
69,332
65,406
65,207
52,615
147,347
48,626
43,223
3,183
327
29
3
2
(♦)
■ 299
1,623
4,446
5,380
7,496
10,539
10,008
11,601
10,003
35,028
15,423
19,217
2,461
386
113
3
14
' '
,591
,623
759
835
61
11
1
379
225
154
598
155
99
(M
<
3,185
2,123
' 640
' 15
2
(•)
487
135
383
26
17
4,925
$1,000 under $2,000
357,670
690,405
('1,111,463
$4 000 under $5,000
1,426,142
$5,000 under $6,000
/ 1,583,331
1,311,591
$7 000 under $8 000
1,882,966
$8,000 under $9,000
}.1,802,319
1,660,748
$10,000 under $15,000
(.4,694,195
$15,000 under $20,000
1,244,874
967,167
171,836
$100 000 under $200,000
47,142
$200,000 under $500,000
15,560
2,831
$1,000,000 or more
2,724
10,564,593
392,904
44;', 499
68,819
228,917
19,453
162.779
47,650
(-)
(«)
(•)
(•)
-
Uhder $600
4,051,963
2,624,243
2,060,357
1,067,905
402,744
257,959
99,421
4,571
98,903
89,032
85,490
48,940
65,968
189
23,674
66,281
56,072
66,312
229,971
27
3,342
9,611
8,411
9,669
37,759
(•)
76,573
66,778
58,361
20,046
3,175
(•)
2,295
6,938
4,932
4,089
1,185
(•)
19,538
22,131
27,329
28,792
62,401
(♦)
1,022
2,551
3,479
5,548
35,037
(«)
(•)
(•)
(<•)
(•)
_
_
-
$2,000 under $3,000
-
$3,000 under $4,000
_
$4,000 under $5,000
-
$5,000 or more
-
10,465,172
99,421
16,254,212
11,162,616
2,907,551
619,135
23,449,253
52,011,624
25,862,212
10,726,041
3,656,205
8,846,323
4,742,977
2,499,985
470,769
176,334
50,305
20,357
40,873
25,343
7,131
3,102
252,717
368,629
152,750
96,743
24.364
3,000
2,108
2,631
1,897
131
(»)
3,579
1,131
657
(•)
500
78
425
3,590,605
Returns $5,000 under $10,000
Returns $10,000 under $15,000
Returns $15,000 or more
74,073
41,342
41,961
466
224
2,364
8,746,455
4,694,195
2,452,134
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/1967 • Deductions and Exemptions
57
-RETURNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS,
BY ADJUSTED GROSS INCOME CLASSES— Continued
—
—
Tax payments
Adjusted gross income
classes
prior year
investment credit
Self-employment tax
Tax withheld
Excess social
security taxes
withheld
Nonhighway Federal
gasoline tax
Tax withheld by
regulated invest-
ment companies
Nonspecified
refundable taxes
withheld '
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
( Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns ^
Amount^
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number ot
returns
Amount
(Thousand
dollars)
(-■0)
(31)
(82)
(33)
(84)
(85)
(36)
(87)
(S3)
(39)
!90)
en)
(9; 1
(93)
Grand total
12;, 794
19,233
2,993,133
600,343
3e, 244, 371
19,510,435
1,101,336
65,223
997,007
70,823
9,078
1,552
6,356
2,133
Taxable retxims , total
83,914
12,466
2,007,106
1 ■
485,268
28,095,617
18,952,969
1,091,515
64,575
604,569
41,233
5,795
916
4,553
2,105
\ 4,183
3,192
3,192
4,389
6,583
5,297
8,572
7,974
23,599
e,394
7,887
568
79
4
1
274
260
210
332
720
869
1,031
1,715
3,084
1,679
1,967
279
41
4
1
t 13,166
< 134,483
( 175,215
203,071
227,407
197,546
192,034
156,193
136,911
113,997
296,021
38,765
68,482
3,503
288
743
11,326
21,627
33,009
45,168
45,953
48,307
42,641
40,065
33,952
99,689
33,769
27,485
1,415
110
9
554,244
4,303,958
3,200,293
3,327,993
3,107,755
2,713,585
2,498,059
2,156,043
1,720,780
1,357,629
2,680,956
364,659
105,407
3,828
376
40
6
1
56,205
675,648
874,111
1,283,327
1,574,110
1,721,000
1,911,381
1,964,474
1,823,983
1,650,814
4,217,533
844,442
327,132
24,581
3,773
365
86
4
(•)
3,536
2,204
4,188
12,128
90,780
208,948
182,075
139,998
388,330
45,951
12,487
650
79
8
1
1
(•)
263
186
356
642
1,517
6,307
9,676
8,522
29,543
5,418
1,872
235
24
3
1
(1)
(*)
23,362
39,097
58,243
68,211
66,005
70,074
58,642
48,668
38,767
93,858
23,996
14,288
684
70
5
1
(•)
983
1,971
3,291
4,103
4,135
4,339
4,062
3,377
3,037
7,536
2,463
1,793
117
14
1
(M
4,973
609
174
35
4
-
581
286
14
33
2
U-^Ol
■J 2,037
15
_
$1 000 under $2,000
_
$3 000 under $4,000
245
$6 000 under $7,000
$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
1,356
504
Nontaxable returns, total
38,883
6,773
986,025
115,080
8,149,253
557,469
9,869
650
392,439
29,584
(•)
(*)
1,300
84
3,984
8,971
3,192
6,178
3,990
12,568
477
2,058
591
783
570
2,294
79,842
155,174
332,135
193,186
99,852
62,442
63,394
4,215
8,427
27,382
23,455
17,072
13,860
20,669
3,665,192
2,126,701
1,098,249
646,909
303,676
207,610
100,916
124,275
159,189
101,704
82,977
41,864
27,983
19,477
1,799
> 4,770
1 3,300
122
373
155
48,052
45,259
108,495
65,418
( 44,285
J 33,779
( 47,151
2,434
2,346
7,539
4,983
3,331
3,132
5,269
|..,^
(*)
1,300
I'
_
$600 under $1,000
_
$3,000 under $4,000
84
$5,000 or more
Returns under $5,000
36,881
44,179
24,599
17,135
5,224
6,640
3,331
4,043
1,675,973
853,933
300,957
162,270
206,282
229,166
101,593
63,302
22,542,579
10,545,033
2,682,757
474,502
5,001,392
9,090,071
4,218,492
1,200,480
18,918
634,828
388,463
59,177
1,399
26,722
29,549
7,553
534,799
325,243
97,326
39,639
34,679
23,603
8,036
4,505
1,792
322
(>)'"
255
335
2,406
(*)
(«)
663
222
Returns $5,000 under $10,000,. ,
Returns $10,000 under $15,000..
Returns $15,000 or more
(•)
(•)
1,680
Tax payments — Continued
Tax due at time
of filing
Overpayments
Adjusted gross income
Payments on 1967
declaration
Total
Cash requested
Bonds only requested
Credit on 1968 tax
classes
Number of
retxims
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousirjd
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
(94) ■
(95)
(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
Grand total
1,690,305
1,657,144
9,798,131
2,272,884
29,654,165
3,477,399
29,136,168
3,325,652
90,245
9,473
488,496
142,275
Taxable returns, total
1,551,650
l,(il6,599
3,979,798
2,191,04d
21,382,157
2,333,470
20,950,242
2,758,782
66,252
7,194
412,403
122,494
(«)
51,798
67,554
100,375
124,139
131,735
123,638
115,752
125,107
110,427
355,927
133,317
102,836
6,017
687
91
8
3
(»)
9,207
19,022
34,302
55,417
67,457
78,506
89,833
94,601
92,705
376,067
222,664
368,208
78,680
21,926
6,192
1,518
86
62,581
747,009
768,679
992,950
985,315
804,699
831,324
706,806
658,028
543,902
1,416,317
314,256
140,304
6,804
719
93
8
4
1,090
37,639
76,845
103,522
129,167
129,631
146,408
140,174
146,118
119,752
489,955
244,341
319,359
72,546
21,558
9,081
1,226
2,634
553,345
3,932,603
2,774,365
2,620,716
2,363,996
2,080,108
1,802,338
1,565,514
1,165,476
891,811
1,477,239
123,798
29,413
846
80
9
51,863
354,531
260,201
280,054
291,653
587,781
281,544
278,421
234,340
178,428
324,215
39,880
22,345
2,782
364
68
551,249
3,901,416
2,744,572
2,581,597
2,322,002
2,049,348
1,767,429
1,532,273
1,130,626
853,087
1,398,169
98,460
14,764
230
16
4
51,746
350,386
254,752
272,424
232,345
281,690
273,441
267,314
224,482
169,129
294,899
27,051
7,809
752
59
3
(♦)
12,978
j 14,177
9,286
9,478
9,574
7,174
1,587
(«)
1,140
1,123
963
1,332
1,315
897
347
(*)
19,305
25,987
37,702
37,358
) 31,445
1 31,717
31,034
j 35,240
1 35,918
82,244
26,995
1 15,704
671
69
6
_
(•)
3,005
4,913
$3 000 under $4,000
7,042
7,845
5,804
$6 000 under $7,000
7,058
$7,000 under $8,000
10,344
9,306
$9,000 under $10,000
9,230
$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
$1,000,000 or more
28,489
12,559
14,458
2,030
305
66
Nontaxable returns , total
139,154
40,548
813,333
81,837
8,272,010
588,929
8,135,926
566,870
23,99?
2,279
76,004
19,730
18,002
15,404
48,312
28,697
12,168
7,973
8,598
4,835
2,492
13,275
7,542
4,937
2,680
4,737
72,455
138,811
273,289
152,493
77,709
51,670
51,906
3,336
7,233
20,031
16,248
11,153
9,426
14,410
3,711,530
2,151,493
1,147,644
656,945
301,282
204,314
98,302
130,781
162,124
114,091
87,985
44,001
28,893
21,054
3,692,396
2,137,140
1,125,413
643,313
293,706
199,924
94,029
127,554
159,772
106,946
34,629
41,637
27,436
18,846
16,952
( 7,043
924
1,355
10,755
8,572
26,009
15,155
10,971
2,777
$600 under $1,000
1,878
$1,000 under $2,000
6,983
3,108
$3,000 under $4,000
3,183
$5,000 or more
1,851
476,612
153,915
4,322,961
415,690
20,418.733
1,806.176
20,192,733
1,760,177
61,441
5,225
192,912
40,774
Returns $5,000 under $10,000...
Returns $10,000 under $15,000..
Returns $15,000 or more
614,09C
356,79^
243, 30^
426,7
376,7
699,7
p3
)5
1
3,592,2
1,419,7
463,1
35
K
.9
694,9
491,1
671,0
27
87
80
7,601
1,479
154
,783
,106
,543
1,2
3
79,917
25,452
65,854
7,430,116
1,399,636
113,683
1,233,865
295,846
35,764
22
5
1
027
190
587
3,073
828
347
169,144
82,777
43,d63
42,979
28,779
29,743
See text for "Explanation of Classifications and Terras" and "Sources of Data, Description of the Sample, and Limitations of the Data,"
(«) An asterisk in a cell denotes that the estimate is not shovm separately because of high sampling variability. However, the data are included in the appropriate totals.
^Less than $500,
^Negative "Other sources."
^Includes nonhighway Federal gasoline tax and tax withheld by regulated investment ccmpanies when not specified.
NOTE: Detail may not add to total because of rounding.
359-768 O - 69
58
Individual Returns/1967 • Deductions and Exemptions
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Individual Returns/1967 • Deductions and Exemptions
59
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60
Individual Returns/1967 • Deductions and Exemptions
Table 21 .—RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER
[Taxable and nontaxable returns]
All returns
Joint returns of
husbands and wives
Separate
husbands
returns of
and wives
Returns of heads
of household
Returns of
surviving spouse
Returns of single per-
sons not head of house-
hold or surviving spouse
Sources of income or loss
Number
Amount
( Thousand
dollars)
Number
Amount
(Thotisand
dollars)
Number
Amount
C Thousand
dollars)
Number
Amount
r Thoosmd
dollars)
Number
Amount
(Thousrwid
dollars)
Number
Amount
(Thousand
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted gross income or deficit
Salaries and wages (gross)
Business or profession:
29,774,^20
26,38i,096
3,042,288
574,075
500,248
445,902
973,440
323,659
4,483,577
1,102,950
149,870
31,491
119,170
4,426,496
16,729,841
1,391,665
2,511,492
1,751,425
331,515
16,785
350,940
26,549
188,605
82,142
11,907,854
3,265,015
322,313,432
22,660,027
1,016,578
1,724,692
880,850
10,832,229
940,973
11,327,134
711,061
170,003
47,294
188,109
12,384,574
9,798,050
3,102,581
3,007,728
1,343,906
550,362
60,824
852,825
27,555
1,642,227
327,647
1,570,902
3,297,782
23,729,896
21,668,162
2,711,532
509,042
440,791
414,134
863,875
281,778
3,570,450
866,162
136,390
28,944
109,871
3,170,378
13,347,001
915,055
1,917,106
1,463,811
270, 621
14,269
227,629
20,344
174,374
77,944
9,764,418
2,864,282
283,653,220
225,043,911
21,158,921
907,545
1,592,291
809,123
10,116,461
854,108
9,874,099
549,121
150,275
45,086
173,046
3,286,728
7,111,183
2,224,076
2,250,358
1,138,055
421,940
57,505
475,404
20,220
1,517,246
303,832
1,174,921
2,976,779
646,265
562,583
58,481
9,799
8,099
3,974
13,067
4,027
53,278
55,841
(•)
(*)
(•)
66,488
259,747
19,293
39,107
25,557
5,331
(»)
3,299
(•)
2,386
C-)
184,088
64,079
4,410,123
3,370,306
304,803
17,738
17,777
11,617
118,972
13,493
157,219
50,654
{•)
(.)
(«)
274,286
137,191
41,525
67,764
15,543
12,596
(»)
13,938
(•)
21,091
(«)
34,107
48,868
1,091,202
1,000,889
55,881
9,949
5,643
3,665
13,982
6,766
114,013
34,311
3,168
(*)
1,308
144,835
481,325
42,701
74,738
51,339
6,956
(•5
10,287
(•)
3,054
352,448
81,865
7,626,845
6,095,405
301, 125
17,995
16,183
9,656
121,115
11,008
261,608
21,495
7,811
1,105
345,755
280,633
86,779
74,316
46, 669
17,061
(*)
39,308
(•)
20,332
(•)
129,363
57,307
113,955
102,150
6,391
1,028
1,796
1,297
(•)
(♦)
21,234
2,956
{•)
(«)
(•)
24,539
72,159
4,442
15,465
4,597
(•)
(♦)
3,030
(•)
(«)
(•)
49,335
3,461
751,252
524,180
36,456
1,457
3,144
1,739
(•)
{.)
43,501
1,537
{«)
(«)
(-)
43,333
58,113
5,139
16,430
2,694
(♦)
(•)
7,656
(•)
(•)
(♦)
7,868
5,366
4,193,100
3,050,313
209,953
44,259
43,913
22,332
81,510
30,041
724,601
143,681
7,705
1,864
6,891
1,020,256
2,569,610
410, 174
465,075
206,123
47,731
2,212
106,694
4,724
8,144
2,919
1,557,565
251,328
26,371,993
16,404,692
358,723
Net loss
71,84A
Farm:
95,297
Net loss
43,515
Partnership :
Net profit
460,250
61,131
Sales of capital assets :
1,490,706
Net loss
88,254
Ordinary gain from sales of depre-
ciatle property
Sales of property other than capital
assets :
3,460
1,512
10,423
Dividends in adjusted gross income...
3,433,922
2,210,921
Pensions and annuities (taxable
745,061
Hents:
598,360
Net loss
140,945
Royalties :
98,317
2,252
Estates and trusts :
316,517
Net loss
6,164
30,210
17,023
224,643
208,961
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sajnple, and Limitations of
(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. Howevei:,
NOTE: Detail may not add to total because of rounding.
the. Data- "
the data are included in the appropriate totals.
Individual Returns/1967 • Deductions and Exemptions
61
-RETURNS WITH ITEMIZED DEDUCTIONS:
SOURCES OF INCOME AND LOSS, DEDUCTIONS,
GROSS INCOME CLASSES
EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED
Adjusted gross income
classes
Grand total
Taxable returns, total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$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 nere ,
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
Number of
returns
(1)
29,774,420
28,122,330
6,156
288,4^9
775,995
1,251,958
1,593,757
2,065,532
2,465,610
2,777,354
2,624,359
2,388,952
7,461,216
2,316,676
1,733,212
252,355
50,321
12,532
2,043
1,652,091
28,24S
67,623
400,032
397,817
304, 696
175,516
278,159
5,295,286
12,572,659
7,477,882
4,428,593
Number of
exemptions
(2)
102,172,730
96,555,771
6,156
339,745
1,223,793
2,479,150
3,839,429
5,770,649
7,891,317
10,057,455
9,797,958
9,291,981
28,904,666
8,806,934
6,899,164
1,002,593
189,365
45,162
7,406
2,348
5,616,962
67,856
114,073
793,128
1,118,742
1,135,893
746,235
1,641,035
11,864,199
44,320,566
28,991,208
16,996,757
Adjusted
gross
income
f Thousand
dollars)
(3)
322,813,432
317,080,615
5,607
468,179
1,991,756
4,428,579
7,221,219
11,394,377
16,053,361
20,805,206
22,312,167
22,675,517
89,991,681
39,371,075
50,497,255
16,678,423
6,634,102
3,589,485
1,377,721
1,534,905
5,732,819
10,475
56,138
611,074
984,145
1,052,098
780,675
2,238,214
17,609,944
94,842,334
90,191,187
120,169,967
Salaries and wages
(gross)
Number of
returns
(4)
26,384,096
25,552,255
(•)
198,656
562,473
1,003,143
1,343,509
1,844,018
2,294,113
2,633,007
2,493,660
2,282,790
7,123,334
2,120,962
1,423,526
178,150
36,511
9,235
1,550
&43
831,841
12,520
26,902
167,431
178,915
156,729
100,981
188,313
3,754,285
11,721,203
7,133,189
3,775,419
Amoiint
(Thousirtd
(5)
251,438,494
243,622,369
(•)
301,641
1,328,378
3,322,468
5,690,221
9,672,170
14,406,716
19,166,907
20,509,333
20,899,442
32,161,484
32,799,693
29,471,570
6,238,706
1,872,847
598,294
117,739
62,019
2,815,626
75,035
51,579
233,344
380,292
478,511
382,641
1,214,224
12,247,301
85,649,927
32,262,018
71,279,248
Business or profession
Net profit
Number of
returns
(6)
3,042,233
2,773,370
C*)
28,331
73,597
125,052
170,245
199,318
221,660
209,160
204,773
194,030
595,389
275,385
399,125
66,069
9,440
1,612
212
73
268,418
C")
9,775
44,079
54,519
57,107
39,902
58,049
607,993
1,079,670
600,072
754,553
Amount
(Thousand
dollars)
(7)
22,660,027
21,949,947
(♦)
38,34S
130,625
291,181
489,913
626,243
755,558
774,327
762,620
815,930
3,342,751
2,535,240
7,773,296
2,839,157
613,238
127,601
20,938
12,504
710,082
(♦)
7,612
49,54«
93,166
132,440
119,185
304,529
1,356,046
3,951,963
3,387,363
13,9e<i,655
(8)
574,075
498,775
(•)
8,777
18,751
31,517
38,501
43,661
49,704
46,473
35,675
112,416
43,413.
47,391
9,836
3,322
1,312
237
143
75,298
4,339
3,790
12,833
11,769
16,219
9,436
16,812
120,125
233,042
114,050
106,853
Amount
( Thousand
(9)
1,016,573
801,001
(•)
7,874
24,736
37,031
37,910
49,347
52,379
42,277
28,778
113,728
58,658
136,289
79,156
56,244
40,580
14,574
19,538
215,581
12,195
8,420
32,318
24,126
35,148
16,561
86, 8U
200,312
251,039
129,125
436,102
Net profit
Number of
returns
(10)
500,248
415,420
(*)
7,181
13,746
33,707
42,151
37,164
36,310
39,691
31,064
25,733
74,638
27,276
34,436
5,400
1,006
222
35
4,533
12,767
15,559
16,756
3,977
26,130
161,030
193,501
76,439
69,228
(Thouaand
dollars)
(11)
(•)
6,338
24,222
57,909
82,035
37,569
81,773
89,001
33,010
85,653
288,463
161,989
341,727
79,001
19,153
3,155
950
73
232,173
2,439
12,777
21,792
33,741
26,861
134,563
268,606
531,629
306,170
613,287
Number of
returns
(12)
445,902
2,194
9,974
20,347
33,707
43,088
34,111
41,154
33,513
27,129
76,790
25,720
36,064
9,786
2,924
1,034
242
108
47,018
3,790
6,982
10,572
6,617
4,189
14,368
98,372
191,986
77,553
77,991
.Thous,
dolla
(13)
880,850
745,929
2,939
6,471
21,006
39,207
43,690
38,205
39, 692
41,500
33,960
102,976
55,521
142,663
82,030
46,829
29,767
11,466
8,007
134,923
9,389
10,105
13,337
U,472
13,635
71,485
133,061
230,392
107,560
409,837
Partnership
Adjusted gross income
classes
Net profit
Number
of
returns
(14)
Grand total
Taxable returns, total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $3,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $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
Footnotes at end of table.
973,440
916,933
(«)
3,585
7,559
19,316
21,731
41,297
39,497
52,341
50,651
43,942
176,088
116,962
251,825
72,143
15,388
3,656
553
185
7,363
12,739
3,373
9,364
18,557
90,240
242,529
178,218
462,453
Amount
(Thousand
(15)
(•)
3,.
10,
42,
68/
124,
136;
204;
208,
230,
999,
937,
3,937,
2,339,
855,
369,433
104,567
51,355
208,570
7,080
23,389
21,676
29,564
125,861
203,036
971,366
1,012,766
8,639,511
Number
of
returns
(15)
293,452
9,331
7,032
10,435
11,730
13,903
17,115
13,747
60,558
37,052
78,215
24,102
7,026
2,424
538
238
30,207
5,956
5,569
6,167
4,503
8,012
38,557
72,041
51,316
151,245
(Thousand
dollars)
(17)
742,439
9,548
6,936
6,904
10,595
18,724
41,494
9,092
67,101
52,993
196,628
135,284
79,531
58,353
20,229
28,927
198,537
77,373
14,795
9,018
3,753
93,093
122,025
106,520
33,142
629,285
Sales of capital assets
Net gain
Number
of
returns
(13)
4,433,577
■,163,123
(•)
; 23,548
72,805
1 117,919
153,957
182,497
195,653
221,415
262,271
218,005
1,029,237
626,206
836,341
165,046
33,207
10,657
1,86^
753
320,457
5,179
10,993
59,960
74,496
53,417
40,462
65,950
628,925
1,133,961
1,035,305
1,635,386
(Thousand
dollars)
(19)
11,827,134
11,375,476
(♦)
9,655
31,977
32,537
101,417
101,177
126,736
137,641
192,697
160,357
914,855
869,257
2,688,730
1,739,594
1,306,385
1,264,033
698,006
949,708
451,657
26,102
5,093
43,356
55,481
47,759
37,990
235,851
441,605
810,136
934,873
9,640,520
Number
of
returns
(20)
1,102,950
1,043,093
(•)
5,164
25,022
30,786
35,957
50,958
50,574
80,435
55,089
68,644
248,332
138,132
194,945
39,596
6,357
1,177
129
47
59,857
2,781
1,197
7,261
12,999
12,163
8,951
14,495
143,490
327,305
250,009
382,146
(Thouaand
dollars)
(21)
69,056
(•)
2,345
17,737
21,535
27,307
29,468
39,507
51,478
37,494
39,987
143,624
83,757
136,286
31,282
5,794
1,043
118
43
42,006
1,603
859
5,102
9,914
7,907
6,533
10,088
101,092
205,717
144,912
259,340
Ordinary gain
from sales of
depreciable
property
Number
of
returns
(22)
149,870
130,783
(•)
4,383
4,976
8,367
3,029
5,220
6,982
8,574
30,967
16,343
28,473
6,713
1,662
528
100
70
17,036
4,183
4,095
19,033
44,174
31,834
54,329
(Thousand
dollars)
(23)
170,003
154,403
(•)
3,098
1,801
10,660
6,762
3,757
5,621
5,511
28,971
17,283
44,255
15,318
5,434
2,955
934
571
15,596
2,546
2,131
10,919
10,888
37,532
30,404
91,179
Sales of property other than capital
assets
Net gain
(24)
31,491
27,907
3,136
2,393
5,169
5,553
4,127
4,774
1,126
303
119
38
14
3,583
3,583
5,530
10,157
5,190
10,564
(25)
47,294
43,356
1,331
1,679
6,056
5,090
5,633
14,420
4,004
2,306
2,104
352
381
3,939
3,939
2,270
9,289
4,635
31,100
(26)
5,191
9,342
5,774
5,968
8,356
2,394
23,182
11,670
16,782
5,095
1,443
597
112
65
15,631
7,164
3,390
6,077
22,314
37,033
23,649
35,174
Amount
(Thousard
dollars)
(27)
138,109
153,546
5,847
18,425
6,444
4,291
7,727
1,334
22,608
16,769
35,089
16,660
5,356
4,150
769
439
34,563
16,653
2,485
15,425
32,124
48,793
24,442
82,750
See text for "Explanation of Classifications and Terms" and"Sources of Data, Description of the Sample, and Limitations of the Data."
62
Individual Returns/1967 • Deductions and Exemptions
Table 22 „— RETURNS WITH ITEKIZED DEDUCTIONS:
SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED
GROSS INCOME CLASSES— Continued
Adjusted gross income
classes
Dividends in adjusted
gross income
Number
of
returns
dollar!
Interest received
Number
of
returns
Amount
(Thotixmid
Pensions and
annuities
(taxable portion)
Number
of
returns
(Thouaand
dollars)
Number
of
returns
Amount
(Thouaafid
Number
of
returns
Amount
(ThousKjd
Royalties
Number
of
returns
Amount
(Thousand
Number
of
returns
(Thouaard
dollars)
(28)
(29)
(30)
(31)
(32)
(3:i)
(34)
(35)
(36)
(37)
i28)
(39)
(40)
(41)
Grand total
Taxable returns, total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $i,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000..
$1,000,000 or ncre
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
4,426,496
12,384,574
16,729,841
9,798,050
1,391,665
3,102,581
2,511,492
3,007,728
1,751,425
1,343,906
331,515
550,362
16,785
60,824
4,073,779
11,887,374
15,680,392
8,932,201
1,107,720
2,631,400
2,196,272
2,692,356
1,625,341
1,200,670
297,172
519,525
16,684
33,902
(»)
39,893
105,899
130,443
181,158
180,766
188,571
192,416
214,515
177,231
871,358
595,043
933,690
202,400
45,655
11,802
1,958
782
(«)
15,906
77,888
92,054
155,230
200,127
160,986
203,657
240,973
160,008
9Ca,544
897,303
3,313,835
2,167,917
1,427,611
1,024,534
385,084
462,673
2,781
157,129
398,069
577,452
758,231
916,776
1,033,882
1,192,450
1,281,606
1,201,410
4,521,172
1,775,172
1,565,480
236,393
47,692
11,948
1,966
783
881
69,601
232,344
351,304
423,424
431,509
381,463
411,631
431,362
365,337
1,573,495
1,015,653
2,021,882
714,639
285,206
138,619
42,507
41,344
(*)
15,Cf76
100,386
119,371
139,571
98,647
101,641
68,747
62,931
46,366
169,817
73,547
87,919
16,631
4,501
1,295
201
81
(«)
15,723
144,963
221,490
291,791
232,762
238,893
138,755
155,863
129,556
395,196
223,291
315,ia
82,170
31,436
10,805
1,806
787
31,965
67,444
127,699
132,929
148,105
151,423
162,827
168,402
177,677
498,572
203,883
258,175
52,854
11,036
2,643
446
192
16,780
53,954
102,746
108,698
140,613
95,448
112,028
118,266
113,258
423,594
283,614
723,237
270,891
89,176
25,325
7,257
2,471
10,926
33,769
50,671
73,677
109,548
125,959
153,542
151,795
135,642
441,112
151,9a
151,630
27,868
6,054
1,746
324
157
7,095
12,049
21,957
43,924
55,065
64,874
84,731
81,328
65,423
275,496
122,146
227,862
82,364
28,372
17,902
6,300
2,782
(♦)
4,776
10,134
i5,io;
16,961
17,433
17,930
10,339
16,835
55,447
36,258
68,056
17,750
5,583
1,350
362
166
(•)
1,772
4,507
11,282
9,216
6,759
19,970
13,271
12,416
36,296
43,902
142,996
94,092
56,247
39,259
14,253
12,125
5,468
3,144
4,683
2,145
834
310
75
25
4,443
1,432
5,953
7,774
7,439
3,902
1,992
912
352,714
497,201
1,049,446
865,851
283,947
471,181
315,220
315,374
125,087
143,236
34,342
30,839
(•)
(•)
4,181
14,295
78,786
89,037
71,412
41,552
53,451
1,959
3,820
47,453
67,328
74,006
55,475
246,660
17,409
42,477
277,141
291,377
201,369
88,800
130,873
9,790
19,973
165,682
219,696
178,118
90,737
181,855
(♦)
7,347
57,357
105,556
66,239
30,175
16,226
(»)
7,825
57,952
153,171
122,113
65,579
63,865
4,673
12,812
99,844
74,905
56,931
24,688
41,367
2,189
6,361
62,251
66,225
61,255
35,117
81,976
3,932
8,145
23,914
27,124
22,014
10,667
24,241
11,089
12,360
21,164
24,747
11,855
12,915
49,106
6,371
9,336
3,145
2,787
7,703
1,773
3,671
4,995
1,050
19,345
(•)
(•)
756,858
994,788
877,180
1,797,670
591,663
1,031,146
920,498
9,841,267
2,812,237
5,739,037
4,530,625
3,647,942
1,761,549
2,129,636
1,589,141
4,317,724
643,116
392,678
170,908
184,963
1,082,235
954,200
399,317
666,829
633,889
843,586
502,250
531,767
515,575
631,856
443,705
1,416,592
269,887
696,620
443,972
340,946
179,153
380,009
284,068
500, 676
58,838
85,775
56,098
130,304
30,217
73,889
38,346
407,910
(»)
3,480
11,316
3,627
56,332
Estates and trusts
Small business corporations
Adjusted gross income
classes
Number of
returns
Amount
(Thouamid
dollars)
Net profit
Number of
returns
( Thouaand
dotUra)
Number of
returns
Amount
(Thousand
dollars)
Number of
returns
Amount
(Thouaand
dollar a)
Other
sources
(Thauaettd
dollar a)
Sick pay exclusion
Number of
returns
Amount
( Thousand
Moving expense
deduction
Number of
returns
Amount
(Thousand
dollars)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
Grand total.
350,940
852,825
27,555
188,605
l,&i2,227
32,142
327,647
1,570,902
501,510
343,137
268,899
100,877
Taxable returns, total.
Under $1,000.
$1,000 under
$2,000 under
$3,000 under
$4,000 under
$5,000 under
$6,000 under
$7,000 under
$8,000 under
$9,000 under
316,038
805,136
24,501
24,912
184,966
1,630,150
71,428
262,620
1,503,359
487,542
324,164
258,437
96,527
$2,000..
$3,000..
$4,000..
$5,000..
$6,000..
$7,000..
$8,000. .
$9,000..
$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
(•)
9,524
14,290
15,293
11,720
7,070
18,661
12,551
61,324
41,903
87,030
24,743
7,731
2,571
454
181
(«)
10,625
17,497
22,044
10,329
7,893
14,883
12,215
87,054
80,512
257,503
129,603
71,410
46,896
17,058
19,213
5,957
6,856
3,482
5,439
1,917
535
212
38
15
2,876
3,539
4,263
5,478
4,045
1,674
2,492
396
149
5,563
8,339
8,306
36,126
28,990
70,501
20,731
4,797
931
131
51
5,772
11,021
13,816
85,379
109,140
579,330
433,371
223,213
101,480
28,351
34,277
(•)
5,763
9,137
20,268
9,457
13,532
5,552
1,609
629
151
81
(•)
27,384
13,045
41,735
19, 679
82,999
34,694
17,344
14,250
5,110
5,939
18,311
40,163
23,573
51,887
83,402
68,755
73,101
90,683
84,450
355,012
173,602
285,491
94,019
33,830
12,945
736
3,349
11,220
18,456
26,595
45,240
48,016
47,700
41,472
36,120
141,748
46,899
21,454
2,098
406
102
7
9
13,291
17,001
24,706
30,012
33,594
35,163
24,950
16,681
75,129
30,934
19,709
2,277
527
168
12
• 10
(•)
5,757
12,505
20,246
22,429
23,054
26,098
25,210
25,205
63,391
20,581
12,267
616
70
13
1
2
(»)
1,289
4,533
4,535
7,475
6,042
6,295
8,970
7,635
29,188
10,796
8,519
793
87
18
1
3
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
34,902
47,589
(•)
(«)
3,639
12,078
10,715
65,027
67,544
13,969
18,974
13,891
10,623
10,388
15,673
9,911
22,105
(•)
(«)
3,639
12,078
6,950
3,765
35,316
28,711
'1,096
1,336
28,494
16,144
4,574
11,604
6,488
(•)
7,148
5,829
(«)
9,387
6,330
4,682
1,694
2,657
Retumfl under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more....
49,321
72,762
63,182
165,675
54,107
77,493
90,062
631,158
(•)
5,996
4,634
11,747
(«)
2,895
2,054
19,712
3,779
21,915
36,361
126,550
5,669
30,015
86,333
1,520,159
8,540
20,063
17,009
36,530
41,138
61,288
33,920
191,251
199,990
393,869
356,358
620,685
65,602
223,113
141,814
70,981
70,716
143, 631
75,149
53,&41
48,863
122,994
63,492
33,550
14,113
37,204
29,238
20,322
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/1967 • Deductions and Exemptions
63
Table 22.— 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
Einployee business
expenses
Number
of
returns
Amount
(Thotjaend
Self-employed
pension deduction
Number
of
returns
Amount
(Thousand
Total
deductions
Itemized deductions
Number of
returns
Amount
(Thouatnd
Exemptions
f Thousand
doiJarsJ
Number of
returns
with no
taxable
income
Taxable income
Number of
returns
Amount
(Thotitmid
dollsra)
Income tax
before
credits
(Th^uaand
dollara)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(6A)
(65)
(66)
Grand total
Taxable returns, total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $^,000
$^,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20, 000 under $50, 000
$50,000 under $100,000
$100,000 under $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
2,526,723
2,777,529
96,569
76,241
59,622,757
29,774,420
59,622,757
61,301,352
1,357,741
28,416,677
203,059,083
43,909,624
2,451,679
2,652,067
95,354
75,914
56,480,821
28,122,330
56,480,821
57,934,138
28,122,330
202,666,493
43,834,057
15,686
13,105
27,017
25,775
59,886
59,220
93,373
82,832
125,383
U3,642
183,403
165,064
231,740
241,144
240,131
224,282
209,802
198,351
749,060
739,527
277,790
321,495
214,70i
378,681
19,488
65,704
3,251
15,538
793
5,035
120
1,376
47
1,296
2,986
2,460
3,419
2,855
3,818
2,029
10,158
8,134
39,141
17,822
2,298
216
16
305
976
3,012
1,322
524
3,589
4,578
36,845
21,181
2,917
267
19
1,3a
150,152
532,958
1,086,060
1,683,708
2,490,407
3,340,075
4,227,4Cf7
4,374,120
4,333,905
15,789,513
6,328,184
7,417,910
2,391,940
1,093,435
691,639
260,717
287,370
6,156
288,489
775,995
1,251,958
1,598,757
2,065,532
2,465,610
2,777,354
2,624,359
2,388,952
7,451,216
2,316,676
1,733,212
252,355
50,321
12,532
2,0«
1,321
150,152
532,953
1,086,060
1,683,708
2,490,407
3,340,075
4,227,407
4,374,120
4,333,905
15,789,513
6,323,184
7,417,910
2,391,940
1,093,435
691,639
260,717
287,370
3,694
203,855
734,290
1,437,521
2,303,693
3,462,424
4,734,817
6,034,490
5,878,789
5,575,198
17,343,111
5,283,999
4,139,519
601,864
113,619
27,097
4,444
1,709
6,156
288,489
775,995
1,251,958
1,598,757
2,065,532
2,465,610
2,777,354
2,624,359
2,388,952
7,461,216
2,316,676
1,783,212
252,355
50,321
12,532
2,(>«
593
114,179
724,522
1,855,033
3,233,355
5,441,578
7,978,496
10,543,333
12,059,283
12,766,427
56,859,402
27,758,758
38,939,839
13,684,968
5,427,076
2,870,760
1,U2,566
1,295,825
89
16,036
106,225
231,505
502,091
858,545
1,270,199
1,694,236
1,978,251
2,128,698
9,984,939
5,352,113
9,412,237
4,931,146
2,438,199
1,505,430
607,642
716,476
125,465
(♦)
(«)
3,141,938
1,652,091
3,141,938
3,370,215
1,357,741
294,349
392,590
75,569
13,121
15,708
16,617
10,539
19,059
22,393
21,091
27,906
16,422
37,653
(-)
(»)
(«)
(•)
30,637
54,977
384,079
500,131
520,229
404,434
1,247,451
23,243
67,623
400,032
397,817
304,696
175,516
278,159
30,637
54,977
384,079
500,131
520,229
404,434
1,247,451
40,715
68,447
475,333
671,256
681,548
447,742
984,624
28,248
67,424
379,138
320,989
240,533
129,575
191,785
(♦)
20,844
76,828
64,162
45,942
86,374
(«)
4,113
38,587
39,100
41,818
268,940
564
5,476
5,571
5,968
57,938
251,947
1,007,466
750,407
516,903
268,743
967,438
749,933
791,410
3,386
15,180
10,358
67,645
4U
6,315
3,687
65,828
5,348,684
19,491,030
15,916,707
13,366,336
5,295,286
12,572,659
7,477,882
4,428,593
5,348,684
19,491,030
15,916,707
18,866,336
7,118,648
26,592,442
17,395,038
10,198,224
1,165,957
176,259
9,266
6,259
4,129,329
12,396,400
7,468,615
4,422,333
6,051,830
48,929,092
56,902,307
91,175,854
923,527
7,950,912
9,992,179
25,043,006
Tax credits
Adjusted gross income classes
Retirement income
credit
Amount
(Thotiaand
dolUra)
Amount
(Thauamtd
dollars)
Foreign tax credit
Amount
(Thoutiwid
dollars)
All other
tax credits
Number
of
returns
Amount
(Thousand
dollars)
Income tax
after
credits
Tax from recomput-
ing prior year in-
vestment credits
Number
of
returns
Amount
(Thousand
dollars)
Self -employment tax
NuiQber
of
returns
Amount
(ThousMid
(67)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
1,038,414
116,346
1,201,626
146,244
3,364
16,5
6,096
43,436,568
139,172
29,005
3,336,935
947,062
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..
842,469
98,109
1,109,340
225,833
140,604
67,799
14,360
5,663
43,436,568
123,754
24,823
2,997,631
883,440
$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 mare
(«)
71,436
99,240
127,2CB
102,314
69,748
52,378
51,412
34,381
92,032
47,411
71,807
14,670
4,159
1,263
197
(•)
3,797
7,751
11,406
13,047
10,087
7,572
6,906
5,561
12,982
6,537
9,616
2,027
568
182
27
12
(•)
7,176
25,511
40,550
53,434
47,104
56,519
61,453
61,793
212,225
132,894
299,297
33,891
18,983
5,002
923
391
(•)
228
1,301
2,345
4,678
4,295
5,819
6,202
7,712
34,932
24,339
71,841
33,063
15,553
8,197
2,466
2,333
(♦)
4,675
5,773
3,984
4,013
3,396
20, 576
15,418
47,087
21,224
9,057
3,413
693
303
(«)
850
1,058
1,379
3,649
4,077
15,949
13,150
9,832
7,524
3,159
6,072
2,072
2,023
2,459
1,006
310
108
15
7
487
442
228
204
207
172
2,995
89
15,977
102,144
272,269
488,181
840,686
1,254,826
, 1,679,962
1,963,952
2,114,049
9,933,049
'5,316,665
9,314,432
4,882,686
2,461,940
1,489,290
601., 812
704,562
(»)
1,995
4,655
4,189
3,857
5,735
5,585
5,647
23,998
15,254
35,633
11,311
3,374
1,280
263
125
(-)
301
344
390
416
1,088
911
572
3,232
2,323
3,662
3,450
1,490
821
269
233
(»)
34,316
85,577
152,404
212,867
232,841
246,072
229,597
202,592
188,246
570,010
274,902
458,864
90,171
14,464
2,953
423
135
(«)
3,202
10,995
25,890
43,212
55,697
64,759
62,775
57,040
55,858
181,562
99,582
180,121
35,889
5,486
1,098
146
52
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
195,945
18,237
92,236
36,388
5,639
20,566
(•)
(•)
15,417
4,182
339,356
63,624
18,456
68,849
51,800
30,175
26,665
519
4,921
4,063
3,795
4,939
U,171
15,355
56,186
1,145
2,094
32,558
(•)
4,647
(♦)
20,555
(•)
(♦)
(*)
(«)
(•)
3,192
3,396
8,630
(«)
518
2,917
3,192
10,440
49,671
67,890
69,286
51,670
87,207
273
690
4,3Cr7
8,589
11,556
11,143
27,066
Returns under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
469,348
337,130
92,143
139,783
36,233
48,079
12,935
18,999
111,526
326,113
218,915
545,072
7,732
43,627
41,260
169,600
7,362
19,358
21,286
97,738
705
5,143
4,558
77,958
(-)
4,805
1,873
5,937
(«)
599
319
5,022
878,659
7,853,474
9,933,049
24,771,386
14,235
31,474
25,463
68,000
2,231
4,932
3,789
18,053
738,508
1,176,282
577,031
845,164
U9,933
319,215
184,230
323,634
Footnotes at end of table. See text for "Explanation of Classifications and Terms" and"£ources of Data, Description of the Sample, and Limitations of the EBta."
64
Individual Returns/1967 • Deductions and Exemptions
Table 22.— RETURNS WITH ITEMIZED DEDUCTIONS:
SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS,
GROSS INCOME CLASSES— Continued
TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED
Adjusted gross income classes
Grand total
Taxable returns, total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$<i,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000 ■
$7,000 under $8,000
$S,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
Taxpayments
Tax withheld
Number of
returns
(80)
1=7,563
24,992,159
(•)
169,872
504,182
933,955
1,286,557
1,791,235
2,252,390
2,603,996
2,473,703
2,260,810
7,066,646
2,086,936
1,349,189
153,701
31,614
7,612
1,271
515
635,403
8,250
17,270
113,071
128,541
124,638
82, 589
161,044
3,376,902
11,537,084
7,074,304
3,639,273
Amount
(Thousand
(81)
33,285,747
33,086,149
(»)
24, 534
125,517
333,196
599,059
1,032,215
1,552,094
2,098,211
2,353,766
2,445,207
10,564,346
4,759,609
5,076,088
1,435,664
488,723
153,186
27,844
16,674
199,599
9,852
2,764
16,819
26,265
34,361
23,058
86,430
1,195,636
9,543,416
10,574,918
11,971,777
Excess social
security taxes
withheld
Number of
returns
(32)
2,988,673
2,969,079
(«)
3,887
8,743
9,559
124,036
377,372
339,722
366,655
1,153,871
301,218
185,128
36,408
8,727
2,075
336
151
19,593
(*)
3,518
14,884
19,431
1,279,363
1,155,301
534,578
Amoujit
( Thousand
dollars)
(S3)
232,204
230,543
(•)
564
462
258
2,907
10,739
17,654
21,919
90,034
33,386
34,635
12,180
3,926
987
147
65
1,660
(•)
413
1,121
1,761
54,116
90,325
86,002
Nonhighway Federal
gasoline tax
Number of
returns
(84)
463,500
391,339
(♦)
3,591
10,561
^2,935
28,315
31,973
28,115
35,367
28,492
25,393
82,357
33,513
44,729
10,183
2,915
966
218
113
72,160
2,394
6,982
10,772
13,958
9,968
28,086
110,074
174,881
34,425
94,120
Amount
(Thousiwid
(85)
27,023
20,984
(«)
139
480
1,220
1,420
1,691
1,241
1,762
1,393
1,233
3,707
1,671
3,066
1,106
434
213
66
68
6,040
101
436
595
855
842
3,211
6,109
9,825
4,090
6,999
Tax wihheld by
regulated investment
companies
Number of
returns
(36)
16,255
15,738
(•)
(»)
3,376
2,230
5,295
2,294
960
342
77
23
(♦)
(»)
(*)
(«)
2,185
11,289
Amount
(Thousand
dollars)
(87)
14,305
14,118
(»)
(»)
2,773
942
2,349
2,810
2,303
1,969
521
346
(•)
(»)
(♦)
(«)
1,854
11,412
Nonspecif ied
refundable taxes
withheld
Number of
returns^
8,859
6,394
1,952
311
146
42
10
4
(»)
(*)
(*)
(*)
(«)
3,380
2,471
Amount^
( Thousand
dollars)
(89)
5,541
5,436
1,320
1,748
892
1,012
219
213
82
(•)
(«)
(•)
(•)
(«)
581
4,166
Payments on 1967
declarations
Number of
returns
(90)
3,934,555
3,760,404
14,528
73,473
129,868
' 190,390
214,010
184,798
196,207
195,285
167,128
700,190
■ 486,497
933,177
209,824
45,536
11,770
1,948
775
174,151
5,369
5,042
21,289
38,413
30,814
23,899
49,325
533,087
997,001
705,137
1,699,230
Amount
(Thousand
dollars)
(91)
11,292,076
11,195,180
2,665
17,107
41,970
74,840
99,300
107, 698
123,153
141,739
132,389
727,371
747,968
3,460,491
2,570,238
1,406,633
878,402
325,342
337,819
96,896
2,393
2,345
6,381
15,026
12,578
9,870
48,303
185,176
628,947
734,802
9,743,151
Tax due at time of
filing
Adjusted gross income classes
Number of
returns
Amount
(Thousand
dollars)
Overpayments
Number of
returns
Amount
f Thousand
ckllors)
Cash requested
.Number of
returns
Amount
(Thousand
dollars)
Bonds only requested
Number of
returns
Amount
(Thousand
dollars)
Credit on 1968 tax
Number of
returns
AjEount
( Thou sand
dollars)
(92)
(93)
(94)
(95)
(96)
(97)
(98)
(99)
(100)
(101)
Grand total.
7,674,631
6,162,038
21,348,367
6,605,848
20,127,6
5,694,734
50,485
14,334
1,405,8
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.
7,449,423
6,124,756
20,618,990
6,331,877
19,482,883
5,471,439
49,333
13,835
1,293,906
846,613
$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
(«)
130,706
293,303
394,150
447,620
443,315
461,676
476,588
464,927
435,273
1,730,123
888,309
1,038,171
188, 572
39,214
9,915
1,689
700
(♦)
7,781
29,337
56,098
79,863
90,562
105,713
106,695
108,779
U6,607
517,676
450,112
1,589,603
1,104,459
646,418
496,268
258,583
360,100
(»)
156,790
478,817
350,067
1,146,970
1,615,362
1,999,301
2,296,759
2,155,266
1,946,919
5,721,997
1,425,283
743,613
63,697
11,087
2,612
353
108
(•)
15,942
59,115
134,690
224,045
327,263
449,654
596,753
601,448
548,432
1,787,971
575,334
664,556
205,034
80,223
39,959
10,481
10,304
(•)
151,416
445,305
301,245
1,032,908
1,532,746
1,943,313
2,237,123
2,038,241
1,892,813
5,503,029
1,282,278
497,965
18,674
2,331
434
60
18
15,192
54,718
125,221
207,169
309,073
435,962
578,109
575,955
530,825
1,684,781
439,147
370,723
62,707
20,052
8,631
2,079
917
6,749
11,708
19,672
7,198
3,977
75
4
1,507
1,851
5,586
2,443
2,346
85
17
5,574
35,799
57,971
75,815
95,753
61,689
69,804
74,801
58,013
249,766
164,710
282,173
49,721
9,564
2,343
311
742
4,026
9,121
16,877
17,411
13,267
17,539
25,173
16,894
98,317
84,245
291,480
142,247
60,157
31,329
3,402
9,386
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 iDore
225,206
37,282
729,376
273,973
644,728
223,299
(•)
(*)
111,978
50,172
2,394
7,979
37,901
43,287
45,237
32,919
55,439
140
502
3,099
5,224
6,704
6,522
15,091
13,818
23,044
123,991
152,404
138,031
93,720
179,368
12,257
4,991
22,160
38,113
43,078
28,982
124,392
11,231
20,257
113,641
135,398
122,117
81,569
155,515
10,717
3,890
18,303
31,771
37,167
23,464
97,937
(•)
(•)
2,787
3,978
13,936
23,702
19,937
14,546
33,042
1,541
1,101
3,357
6,342
5,869
5,106
26,356
Returns under $5,000
Returns $5,000 under $10,000...
Returns $10,000 under $15,000..
Returns $15,000 or more
1,440,220
2,331,784
1,734,276
2,168,351
195,372
541,421
518,976
4,906,269
3,184,637
10,178,949
5,731,461
2,253,320
583,545
2,601,657
1,804,623
1,616,023
2,972,569
9,838,486
5,510,262
1,806,291
527,784
2,494,306
1,697,992
974,152
(*)
18,456
16,497
11,255
(«)
3,342
4,873
4,939
254,096
336,492
253,261
512,037
54,582
103,508
101,758
636,937
See text for "Explanation of Classification and Terms" and "Sources of Ifeta, Description of the Sample, and Limiations of the Data."
(») An asterisk in a cell denotes that the estimate if not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Negative "Other sources."
^Includes nonhlghway 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/1967 • Deductions and Exemptions
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2 5 ■■
CONTENTS
Section
Introduction, 67
Income subject to tax. 67
Method of tax computation, 67
Income averaging, gg
Tax rate schedules, 69
Tax credits, 72
Method of taxpayment, 72
Overpayment of tax, 73
Tax due at time of filing, 73
Tax Computation
and Tax Rates
Text tables
3.1 Type of tax computation; Number of returns, adjusted gross income,
income subject to tax, and income tax before credits, 67
3.2 Returns with income averaging: Number of returns, income, tax, and tax
savings, by adjusted gross income classes, 68
3.3 Returns with investment credit: Sources of income and loss, exemptions,
taxable income, and tax items, by adjusted gross income classes. 71
3.4 Returns with tax overpayment, tax due, or neither overpayment nor tax due,
by adjusted gross income classes. 72
3.5 Returns with tax overpayment by size of tax overpayment, 72
3.6 Returns with tax due by size of tax due, 73
Charts
3A Income subject to tax and tax, by method of tax computation. 1967. 68
3B Tax savings due to income averaging proportionately higher at lower In-
come levels, 69
Basic tables
25 Returns with normal tax and surtax only: Adjusted gross income, deduc-
tions, exemptions, taxable income, and tax items by adjusted gross In-
come classes. 74
26 Returns with alternative tax computation: Adjusted gross income, deduc-
tions, exemptions, taxable income, and tax items by adjusted gross in-
come classes. 76
27 All returns with taxable income: Number of returns and amount of taxable
income by adjusted gross income classes and by tax rate classes. 76
28 Joint returns and returns of surviving spouse with taxable income: Number
of returns and amount of taxable income, by adjusted gross income
classes and by tax rate classes. 79
29 Separate returns of husbands and wives and of single persons not head of
household or surviving spouse with taxable income: Number of returns
and amount of taxable income by adjusted gross income classes and by
tax rate classes, 81
30 Returns of heads of household with taxable income: Number of returns and
amount of taxable income, by adjusted gross income classes and by tax
rate classes, 83
31 Income tax generated at each tax rate for all returns and returns under each
of the three tax rate schedules, 85
32 Returns with tax overpayment: Type of taxpayment by adjusted gross
income classes, 89
33 Returns with tax due, or neither tax due nor overpayment: Type of taxpay-
ment by adjusted gross Income classes, 91
INTRODUCTION
The taxpayer, in determining his tax liability, took
account of several factors. Among these were:
(1) his income subject to tax. This was generally the
taxpayer's adjusted gross income minus the personal de-
ductions and exemptions to which he was entitled,
(2) the type of tax computation used,
(3) marital status of the taxpayer, which determined
the tax rate schedule applicable,
(4) allowable tax credits that reduce income tax, and
(5) any additional tax. The self-employment tax or
the tax from recomputing prior year investment credit
increased the total tax liability.
INCOME SUBJECT TO TAX
For 1967 individuals reported income subject to tax of
$315.1 billion. This compares with $286.3 billion for
1966, and $255.1 billion in 1965. In earlier years income
subject to tax was described as "tax base."
Income subject to tax for most taxpayers consisted of
adjusted gross income less personal deductions and ex-
emptions. The taxpayer generally applied a graduated
scale of rates to this amount. However, a small number
of taxpayers found it advantageous to use an alternative
method of computation when they had long-term capital
gains in excess of short-term capital losses. Also, in
certain instances, taxpayers averaged the taxable income
of several years to arrive at income subject to tax.
METHOD OF TAX COMPUTATION
The "regular" method of applying the graduated com-
bination of normal tax and surtax rates to brackets of
"taxable income" was, as is shown in table 31, used on
58.9 million returns. These returns accounted for 96 per-
cent of the income subject to tax and 94 percent of the
total income tax before credits in 1967.
The alternative method of computation was used by in-
dividuals reporting capital gains on 115,000 returns,
less than 0.2 percent of all returns filed. The advantage
of using the alternative method resides in the fact that
Table 3.1— TYPE OF TAX COMPUTATION: NUMBER OF RETURNS, ADJUSTED GROSS
INCOME, INCOME SUBJECT TO TAX, AND INCOME TAX BEFORE CREDITS
[Taxable and nontaxatle returns]
Type of computation
Returns with normal tax and surtax
onl^2
Returns with alternative tax, total^
With capital gains tax only
With capital gaii^ tax and normal
tax and surtax
Returns with income averaging, total
With normal tax and surtax only...
With alternative tax
Number of
returns
(1)
59,360,190
58,81>i,435
104,010
917
103,093
431,152
10,594
Adjusted
gross
income
(2)
490,223,342
13,302
514
12,787,893
15,065,
13,624,
1,440,
Income
subject to
( Thoumi
dollti
(3)
315,121,482
291,645,830
11,118,732
450,628
10,668,104
12,356,918
11,090,110
1,266,809
Income tax
before
credits
i^)
63,655,614
54,885,288
5,134,088
228,042
3,041,905
594,333
See text for "Explanation of Classifications and Terms"
Description of the Sample, and Limitations of the Data."
^Prior year delinquent returns are included in the type
to them-
^Does not include returns with income averaging-
NOTE: Detail may not add to total because or rounding.
and "Sources of Data,
of computation applicable
67
68
Individual Returns/1967 • Tax Computation and Tax Rates
one-half of the net long-term capital gain (in excess of
net short-term capital loss) that was taxable was taxed
at a 50 percent rate. The effect of this was that the
maximum rate amounted to 25 percent on the total net
long-term capital gain. Any taxable income in excess of
capital gain was subject to normal tax and surtax rates.
For some individuals using the alternative method, capi-
tal gain income exceeded taxable income. Because it
resulted in less tax, the capital gain and not "taxable
income" became the "income subject to tax" which was
used for the statistics.
Where taxpayers with capital gains found that the high-
est marginal tax rate applicable to them was less than
50 percent, the normal tax and surtax rates were used
for the whole of their taxable income. Therefore, in
order to use the alternative method advantageously a
taxpayer must have had taxable income exceeding $26,000
on a separate return, $52,000 on a joint return, and
$38,000 on a head of household return. As a result, the
115,000 returns showing use of the alternative method
represented only 2 percent of the 5.8 million returns
showing a net long-term capital gain in excess of any
net short-term capital loss.
Income subject to tax on returns of taxpayers using
the alternative computation amounted to $11.1 billion,
as is shown in chart 3A. Of this amount $4.0 billion was
taxed at the capital gains rate and $7.1 billion at the nor-
mal tax and surtax rates (regular computation). This
resulted in income tax before credits of $2.0 billion at
the capital gains rate and $3.1 billion at the normal tax
and surtax rates.
Chart 3A
Income subject to tax art'
by method of tax computation, 1967
Total
income
subject
to
tax
= $315.1 billion
i
N
\
1
Alternative compulation SI M ^
/
\
Taxed
at -
/
Regular
\
, ..v.-.-,-rW«!*'?W4i^^^M
Regular computation
\
computation
S29I.6
^
/
^
■
Income
averaging
computation
S12.4
rate $7.1
Capiul gains
nneS4.0
Total
tax
before
credits
- $63.6 billion
Alternative compuUtion ^.1
Tan resulting horn ■
/
/
Regular
compulation ,^
S54.9 >
^h
MHH Regular
^^^^^1 computBtion
^^^H rateSS.I
\
\
>
^Income
^^^^^1 Capital
^^^^H rate
\
^-
^
averaging
computation
S3.6
„
Table 3.2— RETURNS WITH INCOME AVERAGING: NUMBER OF RETURNS, INCOME, TAX, AND TAX SAVINGS, BY ADJUSTED GROSS INCOME CLASSES
Adjusted gross income classes
Number of
returns
Adjusted
gross
income
(Thousand
dotlars)
Taxable
income
(Thousartd
dallats)
Before
income
averaging
f Thousand
dotlarai
After
income
averaging
f Thousand
dbt/.rsj
Tax savings
due to
income
averaging
C Thousand
dollarai
Average
tax
savings
f Thousand
dolUra)
(1)
(2)
(3)
(4)
(5)
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 under $1,000,000
$1,000,000 or lEOre
Nontaxable returns
NOTE: Detail may not add to total because of rounding
4.41,7-16
12,356,920
3,888,945
3,o3o,238
439,228
(«)
15,439
57,465
69,582
223,674
59,226
10,674
1,828
113
31
2,518
15,018,105
(•)
133,438
729,201
1,215,548
7,004,367
3,901,407
1,390,177
495,547
78,467
65,141
46,957
12,321,843
2,317
93,624
526,870
908,070
5,690,475
3,335,637
1,209,563
426,123
69,459
59,705
35,077
3,880,951
348
16,885
99,822
182,018
1,473,027
1,230,553
572,503
234,765
38,767
32,263
7,994
3,629,743
330
15,320
91,644
170,201
1,364,431
1,147,136
546,194
226,056
37,227
31,204
6,495
(6)
251,229
19
1,565
8,176
11,815
108,620
83,419
26,309
8,707
1,540
1,059
1,497
(7)
16
101
142
170
486
1,408
2,465
4,763
13,054
34,161
595
Another form of computation the taxpayer could use
was the income averaging method which is discussed
below.
INCOME AVERAGING
Use of income averaging was indicated on nearly
442,000 returns for 1967. The total tax savings for tax-
payers using this method of computation totalled over
$252.7 million. As table 3.2 shows tax both before and
after averaging, the average tax savings was $572. Only
returns showing adjusted gross income of $50,000 or
more reflected a higher average savings.
If a taxpayer had an unusually large amount of taxable
income in any one year, it might have been advantageous
for him to use the income averaging method of tax com-
putation. Using this method would result in taxing a part
of the unusual income in the peak year at the same lower
effective rate which applied to the first one-fifth of such
income.
The range of savings derived from the use of this com-
putation for 1967 was very wide extending from $16 in
the under $5,000 adjusted gross income class to over
$34,000 in the $1,000,000 or more class. However, as
chart 3B indicates, tax savings as a percent of income
tax before income averaging was proportionately higher
at the lower income levels. The percentages differ due
Individual Returns/1967 • Tax Computation and Tax Rates
69
principally to the effects of the graduated tax rates and
to the tendency for higher income returns to reflect
capital gains as a major source of income.
All types of income could be averaged except income
from gifts, inherited property, wagering, and net long-
term capital gains.
TAX RATE SCHEDULES
Tax rates were used to classify data for five tables in-
cluded in this report. Four of the tables (27-30) show the
amount of income subject to tax affected by each of the
tax rates. In other words, taxable income on each return
is subdivided into the amount taxed at each tax rate. In
table 31 a greater amount of information from each re-
turn is classified by the highest (that is, marginal) tax
rate.
The following explanations and illustrations show how
the tax return data presented in tables 27 through 30 are
derived from information available on the tax return:
Income subject to tax for income averaging returns and
returns with normal tax and surtax only was "taxable
income." For returns with the alternative tax computa-
tion, income subject to tax was either (1) "taxable in-
come," where that amount was greater than one-half the
excess of net long-term capital gain over net short-term
capital loss, or (2) one-half the excess of net 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 income was subject to tax. Some of the tax
rates are described below:
a. Returns with special tax computation- -These were
either returns filed by taxpayers using the income aver-
aging computation or prior year delinquent returns for
which the current tax rates were inapplicable.
b. 0 percent (returns with no income subject to tax)--
This term was used to describe returns that showed de-
ductions 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 applic-
able 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 income subject to tax
rather than 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 income was subject to the capital gains rate, and
a portion to the normal tax and surtax rates.
Marginal rate was the maximum rate that applied to any
part of the income subject to tax. Example 1 in the
"Illustrations of the presentation of tax return data clas-
sified by rate" shows that a joint return with $11,000 of
income subject to tax at the combined normal tax and
surtax rates had a marginal tax rate of 22.0 percent.
Returns with income subject to tax to which both the
capital gains rate and the normal tax and surtax rates
applied were classified in their normal tax and surtax
marginal tax rate classes.
Total income subject to tax (column 3, table 31) was
the entire tax base reported on a return, rather than the
part taxed at a specified marginal rate. (The difference
between income subject to tax and taxable income is ex-
plained above.)
Total income tax before credits (column 4, table 31)
was the reported tax before credits of each return clas-
sified by the marginal tax rate of the return.
Income taxed at marginal rate (column 5, table 31),
was that portion of the income subject to tax that was
subject to a specified marginal tax rate. For example, a
joint return with $11,000 of income subject to tax (for
normal tax and surtax rates) would have the top $3,000
taxed at the marginal rate of 22.0 percent. The remain-
ing income subject to tax was subject to the lower rates.
Tax generated at marginal rate (column 6, table 31)
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.
Income taxed at tax rate (column 11, table 31) was the
income spread according to the applicable tax rate
classes to which it was subject. For example, a joint re-
turn with an $11,000 income subject to tax (at the com-
bined 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 31) was
the total of the tax generated at each tax rate and was
70
ILLUSTRATIONS OF THE PRESENTATION OF TAX
RETURN DATA CLASSIFIED BY RATE, AS SHOWN
IN TABLE 31.
EXAMPLE 1
Derivation of Income Subject to Tax:
$16,000 - Adjusted gross income
-3, 800 - Itemized deductions
Individual Returns/1967 • Tax Computation and Tax Rates
$12, 200
-1,200
Balance
Exemptions
$11,000 - Income subject to tax
EJerivation of Tax on Income Subject to Tax:
Jst $1,000 taxed at 14.05J
2nd $1,000 taxed at 15.0%
3rd $1,000 taxed at 16.0%
4th $1,000 taxed at 17.0%
Next $4, 000 taxed at 19. 0%
Bal. $3,000 taxed at 22. 0%
$11,000 Total tax
$140
$150
$160
$170
$760
$660
EXAMPLE 2
Derivation of Income Subject to Tax:
$70, 000 - Adjusted gross mcome (including 1/2 excess net
long-term capital gain of $5, 000)
-3, 800 - Itemized deductions
$66,200 - Balance
-1,200 - Exemptions
$65, 000 - Tentative income subject to tax
Income subject to tax —
$5, 000 - For capital gains tax
$60. 000 - For normal tax and surtax
$65, 000 - Total mcome subject to tax
Derivation of Tax on Income Subject to Tax:
1st $1,000 taxed at 14.0% $140
2nd $1. 000 taxed at 15. 0% $150
3rd $1,000 taxed at 16.0% $160
4tli $1,000 taxed at 17.0% $170
Next $4,000 taxed at 19.0% $760
Next $4, 000 taxed at 22. 0% $880
Next $4, 000 taxed at 25. 0% $1, 000
Next $4, 000 taxed at 28.0% $1, 120
Next $4, 000 taxed at 32. 0% $1, 280
Next $4,000 taxed at 36.0% $1,440
Next $4, 000 taxed at 39.0% $1, 560
Next $4, 000 taxed at 42. 0% $1, 680
Next $4, 000 taxed at 45. 0% $1. 800
Next $4, 000 taxed at 48. 0% $1, 920
Next $8, 000 taxed at 50. 0% $4, 000
Bal. $8,000 taxed at 53. 0% $4, 240
$60, OOP Normal tax and surtax $22,300
Derivation of Capital Gains Tax:
$5, 000 of income subject to tax taxed at 50.1
$2, 500
EXAMPLE 3
Derivation of Income Subject to Tax:
$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 income subject to tax
Income subject to tax —
$245. 000 - For capital gains tax
— - For normal tax and surtax
$245, 000 - Total income subject to tax
Derivation of Tax on Income Subject to Tax:
$235,000 - Tentatively taxed at normal tax and surtax
rates from tax rate schedule n. $135, 480
(above tax greater than capital gains tax-
taxpayer uses derivation below)
Derivation of Capital Gains Tax:
$245. OOP of income subject to tax taxed at 50.0%.
$122.500
$245, OOP
Total tax . . $122,500
Returns with tax rate as marginal rate
Number of
returns
(1)
Adjusted
gross
income
(2)
Income
subject to
tax
(Itollara)
(3)
Total
income tax
before
credits
(Otllara)
(^)
Income
taxed at
marginal
rate
(Dollars)
(5)
Tax
generated
at marginal
rate
(DolUra)
C6)
Returns with an^- tax generated
at tax rate
Number of
returns
(10)
Income
taxed at
marginal
rate
(Doltara)
(11)
Tax
generated
at tax
rate
(DolUra)
Example 1. —Data Reported on Joint Return With Normal Tax and Surtax Only
li.O percent.
15.0 percent.
16.0 percent.
17.0 percent.
19.0 percent.
22.0 percent -
Example 2. —Data Reported on Joint Return With Capital Gains Tax and Normal Tax and Surtax
l-i.O 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.
^5.0 percent-
"iS.O percent.
50.0 percent.
50.0 percent (alternative tax computation returns with
capital gains tax and normal tax and surtax)
53 - 0 percent
^70,000
70,000
^65,000
65,000
24,800
24,800
5,000 2,500
8,000 4,240
Example 3. —Data Reported on Joint Return With Capital Gains Tax Only
50.0 percent (alternative tax computation returns with
capital gains tax only)
122,500
245,000 122,500
][
Summary of Data Reported on the Above Three Joint Returns
Tctai
14.0 percent.
15.0 percent. .
16.0 percent..
17-0 percent.
19.0 percent.
22.0 percent.
25.0 perc-it.
28.0 p«rco:it.
32.0 perc..%.t.
36.0 pert;e..t.
39.0 percent
42.0 perct..t
45 .0 percej-t
48.0 pt-Tceitl
50.0 percent
50.0 percent (alternative tax computation returns with
capital gaim: tax and normal tax end surtax)
50.0 percent (alternative tax coraputalion returns with
capital tjalnc tax only)
53-0 percent
16,000
^70,000
250,000
70,000
^65,000
245,000
65,000
^24,800
122,500
24,800
2dl,000 129,900
245,000
8,000
2,500
122,500
4,240
w
if
1,000
1,000
1,000
1,000
4,000
3,000
245,000
321,000
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
(12)
140
150
160
170
760
660
1,000
140
1,000
150
1,000
160
1,000
170
L
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
1,680
4,000
1,800
4,000
1,920
8,000
4,000
5,000
2,500
8,000
4,240
122,500
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
2,500
122,500
4,240
This retiim is not incltided in the total because It already appears in the class which is its marginal liormal tax and surta:c rates.
^Thla anioiint Iti not incliided in the total for the reason stated in footnote 1.
'Ctxiii total ii: not the siot of the following tax rate classes becaiise many retiirnfi have a tax base taxed* at more than one rate
HOTK: Colmns 7, 8, and 9 of table 31 are not shown because they have no application to the above example.
Individual Returns/1967 • Tax Computation and Tax Rates
71
Table 3.3— RETURNS WITH INVESTMENT CREDIT:
SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
INCOME CLASSES
Adjusted gross income
classes
Number of
returns
Number of
exemptions
Adjusted
gross
income
f7T>oua«id
dolt arm)
Salaries and wages
(gross )
Number
of
returns
Amount
(Thoutand
dollera)
Business or profession
Net profit
Number
Df
returns
Amount
(Thouaand
daLlarai
Number
of
returns
Amount
C Thousand
doltara)
Number
of
returns
Amount
(Thotiaard
dotlara)
Number
of
returns
Amount
(Thauaand
dottara)
(1)
(2)
(3)
(4)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
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 under $1,000,000
$1,000,000 or more
Nontaxable returns
35,915,286
1,143,908
599,262
3,353,973
618,793
227,766
593,288
359,572
181,520
342,520
87,074
19,310
5,031
926
393
6,550,639
524,513
2,112,674
1,371,695
696,906
1,377,063
367,598
76,464
18,936
3,425
1,415
34,509,017
836,282
4,465,035
4,368,295
3,133,826
10,469,230
5,797,020
2,556,4^5
1,456,846
626,530
799,508
1,032,063
104,648
359,275
216,148
102,831
182,024
49,781
12,708
3,646
693
309
8,772,047
269,637
1,802,778
1,616,343
886,598
2,236,322
1,148,100
505,831
214,930
58,599
32,909
255,065 1,004,598 1,406,269 111,845 382,296
62,338
193,333
145,184
84,383
160,635
34,275
5,288
914
133
49
64,113
9,310,506
182,317
954,719
1,189,162
1,049,261
3,773,640
1,645,447
399,506
90,291
15,976
10,187
290,090
84,165
9,769
29,989
17,497
6,361
12,675
4,856
1,888
814
204
112
12,275
316,704
14,026
36,749
28,998
13,003
62,532
51,911
43,516
32,354
13,063
18,552
51,896
467,046
96,354
215,446
93,107
28,492
29,262
3,584
642
132
20
7
242,650
977,755
707,198
316,806
480,050
81,072
18,420
2,693
801
67
526, 4ol
172,429
25,932
77,664
29,955
10,579
18,899
6,453
1,932
736
184
93
28,353
509,988
39,851
123,831
60,989
37,571
103,220
63,221
38,467
24,871
10,306
7,661
108,805
Partnership
Adjusted gross income
classes
Number
of
returns
Amount
(Thotiamid
thttara)
Number
of
returns
Amount
( Thousand
doltara)
Sales of capital assets
Net gain
Amount
C Thousand
dotlara)
Amount
f Thousand
doltara)
Sales of property other than capital assets
Net gain
Number
of
returns
Amount
f TTiousand
dollars)
Net loss
Number
of
returns
Amount
f Thousand
doi/arsj
(14)
(15)
do)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
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 under $1,000,000
$1,000,000 or more
Nontaxable returns
7,057,830
3,109,627
15,503
17,915
52,479
432,257
32,482
95,180
76,773
51,248
123,250
40,955
9,570
2,312
372
115
35,725
6,907,783
76,836
444,508
583,376
548,298
2,473,159
1,662,662
673,125
304,542
91,670
47,607
150,047
61,321
5,010
13,565
12,890
7,602
26,243
10,635
3,532
1,360
315
169
6,186
372,635
3,688
18,097
26,645
18,872
93,052
77,038
54,202
43,620
15,791
21,630
41,021
758,272
77,962
219,385
134,257
76,340
174,625
55,652
14,383
4,258
844
366
111,475
2,959,943
43,613
168,322
151,089
123, <X7
495,754
456,594
392,815
422,160
265,187
441,362
149, o84
136,703
13,648
25,158
23,452
16,243
41,057
13,695
2,840
524
61
25
12,187
87,419
7,444
12,972
15,082
10,220
28,187
10,582
2,392
461
58
21
6,756
11,837
(*)
3,391
2,297
1,450
2,013
592
183
78
29
9
15,796
(«)
2,430
2,232
910
5,116
1,678
1,372
1,543
122
273
2,116
49,594
4,389
15,361
11,163
5,046
8,944
3,141
996
413
88
51
10,940
46,273
730
5,366
4,418
7,140
14,736
7,637
3,273
2,012
439
377
6,201
Adjusted gross income classes
Number of
returns
Amount
C Thou s«id
Number of
returns
flTjousand
dbiiars)
Number of
returns
Amount
(Thouaartd
Number of
returns
Amount
f Thousand
doltara)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
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 under $1,000,000
$1,000,000 or more
Nontaxable returns
326,914
603,756
171,250
7,320
28,253
299,724
26,916
■63,328
58,476
33,201
71,565
20,133
4,622
1,147
219
115
27,190
566,077
25,669
93,122
71,124
57,004
182,052
86,478
33,226
11,207
4,575
1,620
37,679
162,447
13,421
39,569
32,542
19,269
40,734
12,737
3,0L4
835
179
97
8,803
230,003
9,674
25,218
33,944
17,564
69,710
40,281
16,917
10,762
4,238
1,695
7,434
73,160
5,420
18,509
12,786
7,197
18,349
6,950
2,691
933
207
118
7,639
226,607
5,595
15,296
14,125
16,063
55,345
42,232
32,368
24,574
10,105
10,904
9,098
7,310
{•)
1,992
2,449
1,08 J
520
199
54
21
(•)
22,167
(«)
812
4,070
5,016
6,069
3,205
1,823
870
(»)
Estates and trusts
Adjusted gross income classes
Net income
Number of
returns
C Thoutand
dollar*)
Number of
returns
f Thousand
dollart)
Small business corporations
Number of
returns
(Thotiiend
dollara)
Number of
returns
Amount
r Thou sand
Other
sources
(34)
(35)
(36)
(37)
(36)
(39)
(40)
(41)
(42)
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 under $1,000,000
$1,000,000 or more
Nontaxable returns
32,810
115,501
51,016
(-)
12,401
5,134
4,930
U,366
6,490
2,521
1,051
210
90
1,910
192,892
(-)
22,413
5,855
11,225
47,546
36,480
26,991
19,415
7,454
9,779
4,772
4,024
(«)
1,107
1,450
678
251
99
27
13
(-)
7,861
(<)
444
2,391
1,840
707
2,095
223
148
(•)
(*)
10,926
14,664
15,639
45,321
14,577
3,657
634
101
43
(«)
(•)
35,950
42,427
73,575
437,604
337,866
192,365
87,308
25,258
33,782
(•)
30,031
(•)
2,987
6,329
4,585
9,255
3,206
1,009
399
105
66
2,779
155,279
(•)
8,020
21,429
11,259
56,313
24,100
12,641
10,961
4,086
5,716
11,521
114,788
'1,732
8,588
24,690
13,332
37,514
20,491
8,146
2,206
-887
2,440
713
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 shovm separately because of high sampling variability- However, the data are included in the appropriate totals.
'Negative "Other sources . "
NOTE: Detail may not add to total because of rounding.
72
Individual Returns/1967 • Tax Computation and Tax Rates
obtained by applying the tax rate in the stub to the income
subject to tax in column 11.
TAX CREDITS
After computing his tax liability, a taxpayer was al-
lowed certain credits up to the amount of his tax. In
1967 the amount of these credits totalled $736 million.
The major credits used were for foreign taxes ($92
million), for retirement income ($193 million), and for
investment in qualifying machinery and equipment ($444
million). Table 3.3 presents a summary of returns with
investment credit.
The investment credit was temporarily suspended by
Congress as of October 10, 1966. In general, during the
suspension period, the credit was allowed on only the
first $20,000 of investment. The suspension was ended
on March 9, 1967.
Briefly, the investment credit was 7 percent of a tax-
payer's qualified investment in certain depreciable as-
sets 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 1967, addi-
tional tax from recomputing prior year investment credit
totalled $29 million. This compares with $41 million for
1966.
METHOD OF TAXPAYMENT
Individuals met their tax liability usually through tax
withholding on wages, payments of estimated tax, and
payment with the tax return when filed.
If the provisional payments were in excess of the tax
liability for the year, the excess amount could be refunded,
applied to the purchase of U. S. Savings Bonds, or applied
as a credit against the following year's tax.
In general, taxpayers found that their prepayments of
tax seldom were exactly equal to their total tax bill.
Therefore, $8.4 billion of the total tax liability of tax-
payers with tax due was payable at the time the returns
were filed.
Table 3.4— RETURNS WITH TAX OVERPAYMENT, TAX DUE, OR NEITHER OVERPAYMENT NOR TAX DUE, BY ADJUSTED GROSS INCOME CLASSES
[Taxable and nontaxable returns ]
Adjusted gross income classes
Retm-ns with tax overpayment
Number of
returns
Total tax
liability^
(Thouaattd
dollars}
Tax-
payments^
(Thousand
dollars)
Over-
payment
(Thousand
dollars)
Returns with tax due at time of filing
Number of
returns
Total tax
liability^
( Thou sand
dollars)
Tax-
payments^
( Thous/md
dollars)
( Thousiwid
dollars)
Returns with neither overpayment
nor tax due
Number of
returns
Tax
liability^
( Thou SKjd
dollars)
Tax-
payments^
(Thousand
dollars)
(1)
(;)
(3)
(>)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Total
Under $5,000
$5,000 under $10,000. .
$10,000 under $15,000.
$15,000 or more
51,167,803
34,386,738
«, 552,406
10,165,890
17,503,592
29,989,204
21,549,485
8,439,966
2,980,515
149,192
149,192
23,768,641
17,780,732
7,210,567
2,407,863
3,346,750
12,141,039
9,701,356
9,197,592
5,819,016
16,022,593
11,831,427
10,879,370
2,472,363
3,381,574
2,130,076
1,681,877
5,794,011
5,924,019
3,154,063
2,631,499
1,426,322
4,958,432
5,192,732
18,411,667
810,288
3,722,174
4,182,570
12,834,453
616,107
1,236,34s
1,010,163
5,577,348
2,821,402
129,945
20,803
8,365
39,185
60,307
25,846
23,854
39,185
60,307
25,846
23,854
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data."
^Includes income tax after credits plus self -employment tax and tax from recomputing prior year investment credit.
^Taxpayments include tax withheld, payments on 1967 declarations of estimated tax, excess social security tax withheld, credit for nonhighway Federal gasoline tax, tax withheld
by regulated investment companies, and nonspecified refundable taxes withheld .
NOTE; Detail may not add to total because of rounding.
Table 3.5— RETURNS WITH TAX OVERPAYMENT BY SIZE OF TAX OVERPAYMENT
[Taxable and nontaxable returns]
Size of tax overpayment
Number of
returns
liability"
(Thousand
dollars)
Number of
returns
Amount
(Thousand
Credit on 1968 tax
Number of
returns
(Thousand
dollars)
Tax withheld
Number of
returns
(Thouamd
dollars)
Payments on 1967
declarations
Number of
returns
(Thousand
dollars)
Other
tax-
payments^
(Thousand
dollars)
Total-
Under $25
$25 under $50...
$50 under $75- ••
$75 under $100..
$100 under $125-
$125 under $150.
$150 under $200.
$200 under $300.
$300 under $400.
$400 under $500.
$500 or more ....
Jii.
Jii.
(3)
(4)
(5)
(6)
(7)
(S)
(9)
(10)
(11)
51,167,803
34,386,738
49,546,414
9,104,059
1,061,836
49,772,469
39,340,354
2,405,857
289,263
6,377,560
5,1A2,746
4,916,404
4,818,009
5,289,566
4,236,411
4,701,095
6,266,531
3,723,576
2,158,262
3,537,644
2,463,605
2,110,765
2,071,536
2,200,474
2,517,446
2,410,235
3,394,617
5,095,697
3,367,841
2,095,824
6,658,698
6,229,703
5,008,390
4,797,047
4,712,290
5,190,606
4,150,066
4,572,172
6,080,643
3,602,836
2,073,693
3,128,962
71,311
184,098
297,232
410,945
581,147
564,276
787,469
1,476,906
1,237,866
915,360
2,577,449
148,290
137,910
125,107
111,429
109,593
96,998
142,496
226,082
143,186
111,975
564,981
1,797
5,004
7,512
9,534
11,750
12,746
23,674
50,550
46,250
43,639
849,329
6,205,983
4,993,547
4,800,579
4,723,201
5,201,072
4,161,282
4,602,089
6,128,318
3,635,282
2,091,614
3,229,502
2,399,753
2,167,657
2,251,275
2,498,833
2,994,563
2,876,809
4,001,819
6,272,598
4,358,537
2,818,465
6,700,045
191,901
179,128
164,819
142,504
137,982
118,029
183,910
284,500
184,673
141,180
677,231
127,935
121,325
115,870
112,422
105,985
99,046
185,352
310,297
258,118
209,242
3,276,749
8,989
10,337
9,129
9,672
9,753
11,440
18,590
40,223
35,356
27,149
108,625
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data."
^Includes income tax after credits plus self -employment tax and tax from recomputing prior year investment credit-
^Includes excess social security taxes withheld, nonhighway Federal gasoline tax credit, tax withheld by regulated Investment companies and nonspecified refundable taxes
withheld .
NOTE: Detail may not add to total because of rounding.
Individual Returns/1967 • Tax Computation and Tax Rates
73
OVERPAYMENT OF TAX
There were 51,2 million returns which showed an
overpayment of tax, an increase of 1.8 million over
1966. For returns with overpayment, the tax liability
amounted to $34.4 billion. As table 3.4 shows, tax pre-
payments totalled $44.6 billion, so that the overpayment
was equal to $10.2 billion. Average overpayment was
$198 although this varied by income size class, from
$104 for returns with under $5,000 adjusted gross in-
come to almost $700 for returns with $15,000 or more
adjusted gross income.
Of the $44.6 billion, table 3.5 indicates that $39.3
billion was due to tax withheld, $4.9 billion was paid on
declarations of estimated tax, and a small amount ($289
million) was from miscellaneous prepayments and cred-
its. The $39.3 billion withheld included a substantial
amount which resulted from voluntary arrangements in
which employees asked their employers to withhold more
tax than the amounts required by law.
Some 49.5 million returns specified that all or part of
the overpayment be refunded. About $9,1 billion was
claimed as a refund. Tax refunds could be requested in
cash or United States Savings Bonds, Series E (with any
excess over the bond price being refunded in cash).
There were also 1.9 million returns on which the over-
payments were credited to tax for 1968. The amount
involved was $1.1 billion.
TAX DUE AT TIME OF FILING
Not all taxpayers, however, overpaid their tax. Of the
72 million returns filed for 1967 over 24 percent showed
a balance of tax due for the year. There were 17.5 mil-
lion returns showing an amount of tax due at time of
filing. This amount totalled $8,4 billion, an average of
about $482 per return.
On over one-half the 17.5 million returns with tax due
the amount payable was under $125, although 2.9 million
returns showed a balance of payable of over $500.
Table 3.6 presents a summary of returns with tax due.
The total tax liability on these returns, almost $30 bil-
lion, was met by tax withheld of $13.4 billion, estimated-
tax payments of $8.0 billion, and miscellaneous other
tax payments ($137 million).
Table 3.6— RETURNS WITH TAX DUE BY SIZE OF TAX DUE
[Taxable and nontaxable returns]
Size of tax due
Total.
Under $25
$25 under $50. . .
$50 under $75
$75 under $100..
$100 under $125.
$125 under $150.
$150 under $200.
$200 under $300.
$300 under $400.
pMO under $500.
$500 or more. . . .
Number of
returns
(1)
17,503,592
29,989,204
3,264,899
2,168,614
1,622,209
1,219,824
1,043,238
785,401
1,249,208
1,620,072
981,538
642,467
2,906,073
Total tax
liability'
dollars)
(2)
2,143,588
1,569,078
1,339,016
1,086,173
983,048
8X3,914
1,362,533
1,995,733
1,405,179
1,064,605
16,226,337
Size of tax due
Total.
Under $25
$25 under $50. . .
$50 under $75...
$75 under $100. .
$100 under $125.
$125 under $150.
$150 under $200.
$200 under $300.
$300 under $400.
$400 under $500.
$500 or more. . . .
Tax due
at tijne of
filing
( Thouiard
dollatt)
(3)
8,439,966
35,284
78,462
99,430
106,043
116,419
107,309
216,052
398,467
340,322
287,143
6,655,036
Tax withheld
Number of
retuiTiE
(4)
11,956,229
2,838,091
1,604,070
1,178,768
873,584
742,310
534,070
334,029
1,016,857
584,258
356,155
1,394,037
Paionents on 1967
declaration
Number of
returns
(6)
3,245,445
224,889
136,775
176,871
139,013
133,356
128,586
206,801
335,843
243,643
189,142
1,280,526
Amount
Cniouimd
(7)
8,046,368
145,058
132,056
124,297
114,801
118,081
115,747
196,265
374,021
307,175
275,219
6,143,648
C Thousand
dollars)
(5)
13,366,487
1,954,559
1,350,987
1,103,338
860,353
743,722
536,460
942,061
1,210,063
747,944
495,960
3,365,985
Other
tox-
pa^/ments^
(Jhauatnd
doUara)
(8)
136,737
8,717
7,608
6,949
5,014
4,810
4,388
8,154
13,225
9,709
6,310
61,853
See text for "Explanation of Classifications and Terms" and "Sources of Data,
Description of the Sample and Limitations of the Data."
'Tax after credits plus self -employment tax plus tax from recomputing prior year
Investment credit.
^Includes excess social security taxes withheld, nonhighway Federal gasoline tax
credit, tax withheld by regulated investment companies, and nonspeclfled refundable
taxes withheld.
NOTE; Detail may not add to total because of rounding.
359-168 O - 69 - 6
74
Individual Returns/1967 • Tax Computation and Tax Rates
Table 25.— RETURNS WITH NORMAL TAX AND SURTAX ONLY: ADJUSTED GROSS INCOME, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS
BY ADJUSTED GROSS INCOME CLASSES
[Taxable and nontaxable returns ]
Adjusted gross income classes
Number of
returns
Adjusted
gross
income
(Thouaand
doltara)
Itemized deductions
Number of
returns
Standard deduction
Number of
returns
(Thtyuamd
dottara)
Exemptions
Number of
exemptions
Amount
( Thousand
Taxable
income
(Thouimd
dollarai
Income tax
before
credits
f JhotJaand
dotlara)
(1)
(2)
(3)
(-t)
(5)
(6)
(V)
(8)
(9)
(10)
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 $?,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
59,245,584
475,480,385
28,305,679
54,769,620
30,939,906
17,767,106
167,019,606
100,211,764
302,735,939
57,927,193
627,352
5,122,144
4,516,391
5,053,966
5,063,689
5,022,630
5,150,040
5,085,959
4,465,920
3,834,466
10,376,166
2,758,776
1,944,520
201,779
18,809
2,638
261
80
590,443
7,659,700
11,311,275
17,687,926
22,803,507
27,648,179
33,478,810
38,080,744
37,927,486
36,366,053
124,322,887
46,810,115
54,556,164
12,749,767
2,407,953
733,525
173,957
172,393
6,355
309,333
852,822
1,316,120
1,644,698
2,094,475
2,481,342
2,794,093
2,633,552
2,392,938
7,468,615
2,318,570
1,775,556
195,799
18,449
2,621
261
80
1,371
160,540
591,861
1,151,484
1,743,070
2,539,768
3,370,793
4,265,264
4,397,936
4,349,438
15,812,829
6,335,750
7,393,714
1,878,091
458,215
199,375
59,141
60,982
620,997
4,812,811
3,663,568
3,737,846
3,418,991
2,928,155
2,668,698
2,291,866
1,832,369
1,441,528
2,907,551
440,206
168,964
5,980
360
17
177,107
1,459,019
1,235,544
1,535,523
1,706,313
1,713,730
1,782,976
1,732,205
1,549,702
1,360,479
2,900,139
439,394
168,637
5,964
357
17
627,352
5,652,433
6,674,707
9,845,300
11,855,901
13,559,866
15,615,645
17,178,414
15,621,584
13,854,94.4
38,075,269
10,139,241
7,412,875
822,589
72,865
9,478
903
240
376,411
3,391,460
4,004,824
5,907,180
7,113,541
8,135,920
9,369,387
10,307,048
9,372,950
8,312,967
22,845,161
6,083,545
4,447,725
493,553
43,719
5,687
542
14/t
35,657
2,648,504
5,478,611
9,095,564
12,242,747
15,258,742
18,955,660
21,776,223
22,606,924
22,343,167
82,764,518
33,951,719
42,546,060
10,372,181
1,905,674
528,447
114,275
111,266
5,046
378,126
818,471
1,421,165
1,956,924
2,473,582
3,110,174
3,602,888
3,803,486
3,807,606
U, 735, 156
6,620,180
10,265,992
3,608,436
873,945
298,317
72,598
75,102
20,383,541
23,559,015
10,376,166
4,926,862
60,052,851
173,501,273
124,322,887
117,603,874
4,129,329
12,396,400
7,468,615
4,311,335
3,648,326
18,923,198
15,812,829
16,385,267
16,254,212
11,162,616
2,907,551
615,527
6,113,506
8,139,092
2,900,139
614,369
34,655,693
75,830,453
38,075,269
18,458,191
20,793,416
45,498,272
22,845,161
11,074,915
29,501,083
100,940,716
82,764,518
89,529,622
4,579,732
16,797,735
14,735,156
21,8U,570
Tax credits
Adjusted gross income classes
Retirement income
Number of
returns
(Jhotjaand
dollars)
Number of
returns
Amount
(Thouamtd
fjuraber of
returns
Foreign tax
Amount
(l}tausand
Number of
returns
C Thousand
dollars)
Income tax after credits
Number of
returns
(Thous^
dollai
As a percent of —
Taxable
income
Adjusted
gross
Average
income tax
after
credits
(Thllara)
(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
1,743,792
191,197
2,035,024
417,333
25,280
58,558,341
57,251,397
18.91
12.04
(•)
105,960
295,082
290,679
246,412
171,099
116,800
87,972
82,573
55,020
142,454
59,574
76,700
9,692
1,430
308
39
13
(«)
2,982
20,780
26,515
26,866
22,705
18,523
12,578
10,982
8,634
20,116
8,358
10,502
1,390
201
45
(»)
35,468
67,196
117,825
140,369
146,968
143,162
144,866
139,056
120,692
371,665
184,025
343,049
68,327
7,665
1,149
119
37
(•)
1,383
4,957
10,371
15,366
20,966
23,975
25,502
24,596
22,662
82,602
44,569
99,810
30,111
7,573
2,049
272
551
5,773
5,090
3,383
3,984
5,486
5,115
3,497
23,917
16,502
46,504
13,801
2,540
584
89
25
249
363
732
1,849
1,207
1,459
4,782
5,167
17,946
9,126
3,832
2,330
1,192
12,665
6,267
5,369
4,805
3,004
2,299
2,753
665
93
21
397
539
747
178
155
95
259
622,581
[ 5,002,397
4,350,531
[4,904,314
■ 4,968,808
4,969,466
5,117,757
5,058,847
4,452,228
3,827,088
0,363,364
2,755,946
1,941,734
201,556
18,764
2,625
257
78
5,014
373,647
792,549
1,383,731
1,914,323
2,429,517
3,066,417
3,562,928
3,766,271
3,774,797
14,627,244
6,561,539
10,137,032
3,567,639
862,162
293,792
70,911
61,884
14.06
14.11
14.47
15.21
15.64
15.92
16.18
16.36
16.66
16.89
17-67
19-33
23-83
34.40
45-24
55-60
62.05
55-62
0-85
4-88
7-01
7.82
8.39
6.79
9-16
9-36
9.93
10.38
11-77
14-02
18.58
27.98
35.80
40.05
40.76
35-90
75
182
282
385
489
599
704
846
986
1,411
2,381
5,221
17,700
45,947
111,921
275,918
793,382
940,117
513,464
142,454
147,757
77,156
73,422
20,116
20,503
364,244
694,743
371,665
604,372
32,095
117,700
82,602
184,936
10,862
21,466
23,917
80,044
886
5,610
4,782
52,258
6,05b
8,334
3,004
5,836
347
1,099
397
1,973
19,848,630
23,425,387
10,363,364
4,920,960
4,469,264
16,599,930
14,627,244
21,554,959
15-15
16-45
17-67
24-08
7-44
9-57
11-77
16-33
225
709
1,411
4,380
See text for "Explanation 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."
Individual Returns/1967 • Tax Computation and Tax Rates
75
Table 26 .—RETURNS WITH ALTERNATIVE TAX COMPUTATION: ADJUSTED GROSS INCOME, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS
BY ADJUSTED GROSS INCOME CLASSES
[Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross
income
frhooMnd
doi/arij
Itemized deductions
Number of
returns
(Thousand
tbllars)
Standard deduction
Number of
returns
(Thousand
dollars)
Number of
exemptions
(Thooa^d
dollofS)
Taxable
income
Income subject to tax
( Thooaaod
<i>llMra)
Normal tax
and surtax
rates
(balance
for partial
tax)
CThoussid
dollars)
Capital gains
tax (one-half
excess long'
term gain)
(Thaosm\d
Income tax
before
credits
(Thousand
dollars)
(1)
(A)
(5)
(o)
(7)
(8)
(9)
(10)
(11)
(12)
(IJ)
Total
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
110,998
232,502
12,372,273
15,385,574
8,127,143
4,258,431
5,728,422
11,245
58,454
32,357
10,015
435,825
4,427,310
4,334,720
2,891,277
1,212,410
1,440,917
9,864
56,764
31,917
9,930
1,792
731
45,694
520,527
639,354
495,999
204,222
228,333
1,381
1,690
440
85
1,381
1,684
437
84
18,169
205,207
118,971
35,988
6,541
2,628
10,901
123,124
71,382
21,593
3,925
1,577
377,849
3,781,984
3,623,563
2,373,612
1,004,262
1,211,003
375,075
3,780,206
3,623,272
2,376,900
1,008,661
1,221,460
323,970
3,267,463
2,641,249
1,242,229
346,918
305,314
51,105
512,743
982,023
1,134,671
661,743
915,146
145,633
1,499,512
1,662,579
1,223,542
538,358
658,798
Tax credits
Retirement income
Adjusted gross income classes
Number of
returns
C Thousand
dollars)
Number of
returns
Amount
(Thousand
dollars)
Foreign taxes paid
Number of
returns
Amount
f Thousand
Other credits
Number of
returns
( Thousand
dollara)
Income tax after credits
Number of
returns
(Thouavid
dollars)
As a percent of-
Taxable
income
Adjusted
gross
income
Average
income tax
after
credits
(Dollars)
(14)
(15)
(17)
(19)
(20)
(22)
(23)
(24)
(25)
(26)
Total
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
12,387
37,443
3,475
114,597
49,465
3,006
5,384
2,802
968
160
67
348
700
378
139
22
10
1,790
18,917
11,678
3,893
322
6,853
8,609
6,348
2,197
2,297
1,785
7,538
6,544
2,833
606
281
372
4,999
6,504
5,862
2,236
8,092
(*)
356
220
87
(»)
76
101
112
165
2,995
11,245
58,454
32,356
10,009
1,799
734
144, 5o7
1,486,883
1,646,919
1,211,058
533,732
645,402
38.26
39.31
45.45
51.02
53.15
53.29
33.17
33.58
37.99
41.89
44.02
44.79
12,856
25,437
50,899
120,996
296,682
879,294
See text for "Explanation of Classifications and Terms'
(") 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 Lijnitations of the Data."
not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
76
Individual Returns/1967 • Tax Computation and Tax Rates
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8 85
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t^ •£) rH H H
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22,836
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Individual Returns/1967 • Tax Computation and Tax Rates
77
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Individual Returns/1967 • Tax Computation and Tax Rates
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311
Individual Returns/1967 • Tax Computation and Tax Rates
79
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Individual Returns/1967 • Tax Computation and Tax Rates
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Individual Returns/1967 • Tax Computation and Tax Rates
81
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82
Individual Returns/1967 • Tax Computation and Tax Rates
!-SS
o c
> j3--^
01 3 C
C O
Eh U
■2 -^
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mi-
II
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Individual Returns/1967 • Tax Computation and Tax Rates
83
O 0\ lA fn ^
CO Al Al (^ CO
CM lA -^ A) AJ
;5 15-8
Is
ss
I
(*)
38,893
60,588
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tn r-j ON S cn
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t- CO -J- ul f-
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fn rH ON (H nO
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(5 -8
604
847
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t^ ^- >t :^ -o
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t^ (D lA ^O C^
AJ
a
i^SS
(^ p^ ^ in c^
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01 01 r^ H
rt to 0 (n
tn Oj OJ
12,816
123,067
249,668
288,805
298,193
264,702
156,437
105,936
73,678
133,363
28,178
20,920
3,125
674
3^
rH
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362
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84
Individual Returns/1967 • Tax Computation and Tax Rates
Is ji
3 -t
01 a a.
Ji
1.5 I i
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flj to *-> 1
j=; oj I ■.
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STS3gS
Individual Returns/1967 • Tax Computation and Tax Rates
Table 31 .—INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES
85
Tax rate claaaes
Returns with tax rate as marginal rate
Adjusted
gross
income
Income
subject
( Thotiaand
do liar si
Total in-
come tax
before
credits
(ThouBond
dollars)
Income
taxed at
marginal
rate
( Thousand
dollars)
Tax gener-
ated at
marginal
rate
Income tax after credits
(Thousm^d
dollars)
As a percent of-
Adjusted
gross
income
Income
subject
to tax
Returns with any tax generated
at tax rate
Number
of
returns "^
(Thouaarid
dollars)
Income taxed
at tax rate
Tax gen-
erated at
tax rate
(l>iousar)d
dollars)
ALL HETUENS
(1)
(2)
(3)
K)
(5)
(6)
(7)
(9)
(10)
(n)
(12)
Total
Returns with income averaging^.
0 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
45 percent
48 percent
50 percent
50 percent (alternative tax com-
putation returns with capital
gains tax onl^).
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
66 percent
69 percent
70 percent
71,651,909
504,809,479
315,121,482
63,655,614
66,702,462
62,919,958
441,746
12,291,717
58,918,446
6,380,076
5,766,109
6,068,208
5,837,131
628,446
19,589,196
379,567
8,687,174
2,999,308
24,908
1,040,434
14,284
474,519
5,372
274,824
167,386
2,744
1,695
115,317
1,352
85,811
1,363
63,053
95,413
917
419
69,107
34,454
176
19,352
238
11,325
158
10,529
121
5,607
3,539
52
2,088
1,377
5,295
15,065,062
14,586,136
475,158,281
15,999,034
20,568,530
28,695,493
34,723,586
3,345,814
155,242,172
2,748,871
95,247,176
41,926,523
360,032
18,921,731
235,837
10,818,395
116,196
7,416,616
5,413,996
73,189
49,772
4,315,874
44,672
3,589,481
57,298
3,004,866
5,205,119
514,354
21,705
4,588,275
2,796,763
11,376
1,876,507
21,383
1,232,812
15,913
1,362,590
13,771
852,577
634,040
9,058
415,323
309,109
2,361,449
12,356,918
302,764,564
2,350,656
6,730,181
12,341,311
17,729,333
1,872,855
97,074,512
1,836,229
68,828,966
32,134,663
274,011
14,835,702
185,746
8,615,259
91,733
5,970,425
4,386,678
58,892
40,382
3,516,492
37,468
2,945,941
46,695
2,473,357
4,306,460
450,623
10,668,1(X
17,194
3,823,299
2,335,786
9,761
1,570,782
18,011
1,026,664
13,023
1,133,060
U,755
702,144
520,476
7,179
341,013
245,315
1,354,022
3,636,233
60,019,376
340,495
974,978
1,834,461
2,719,010
299,687
16,116,499
314,268
12,464,272
6,324,948
56,936
3,170,532
41,108
1,994,604
22,596
1,501,566
1,133,506
16,066
11,613
1,016,119
11,653
903,463
15,377
803,733
1,494,673
228,042
4,906,045
5,247
1,448,373
951,102
3,979
677,393
8,096
461,175
5,999
533,575
5,640
345,757
265,541
3,870
179,406
132,537
1,129,356
1,128,805
65,573,557
2,321,831
2,271,528
2,562,091
2,563,005
614,864
30,028,516
317,209
11,830,481
3,854,565
23,193
1,429,037
12,291
700,676
4,737
413,385
263,445
2,610
1,442
138,606
1,287
141,193
2,790
107,426
317,621
450,528
3,570,009
381
313,713
161,448
206
91,603
733
52,732
450
77,813
432
42,316
26,540
580
15,802
10,182
734,240
15,212,973
325,056
340,729
409,935
435,711
110,676
5,705,413
63,442
2,602,706
963,641
6,264
400,130
3,810
224,216
1,658
148,813
102,744
1,044
591
79,214
553
63,539
1,284
51,564
158,811
225,314
1,785,004
198
156,268
88,795
115
53,130
432
31,639
281
48,244
272
27,082
17,516
333
10,745
7,025
54B,96S
3,563,455
59,355,493
317,390
927,492
1,779,590
2,564,747
297,102
15,965,450
313,345
12,335,343
6,231,519
55,726
3,142,625
40,911
1,971,794
22,372
1,435,899
1,169,796
15,332
11,387
l,00t,854
11,483
393,949
15,714
795,632
1,430,300
226,420
4,356,153
6,143
1,435,729
942,236
3,962
671,458
7,938
455,772
5,932
528,000
5,531
341,711
262,470
3,334
177,124
131,224
1,098,229
2.0
4.5
6.2
7.7
8.9
10.3
11.4
13.0
15.0
15.8
16.6
17,3
13.2
19.3
20.0
21.6
21,5
22,9
23,3
25.7
24.9
27.4
26.5
28.4
44,0
23.3
31.3
33.7
33.4
35.8
37,1
37.0
37,3
38.7
40.2
40.1
41.4
42.3
42.5
42.5
46.5
19.6
13,5
13,8
14,4
15.0
15,9
15,4
17,1
18,0
19,5
20.7
21.2
22.0
22.9
24.4
24.9
26.7
25,9
28,2
28,6
30,7
30.3
33.7
32.2
X,4
50,2
35,8
37,5
40,3
40,6
42,7
4A.1
44,4
45,5
46,5
47,1
43,7
50,4
53,4
51,9
53,5
59,2
441,746
12,291,717
58,918,446
58,917,523
50,923,433
45,771,343
39,417,884
1,285,250
33,530,753
555,804
14,218,794
5,531,620
72,443
2,459,863
47,540
1,452,685
23,720
972,794
633,447
14,523
11,779
516,061
10,084
409,476
7,545
322,302
259,250
917
103,093
3,815
163,417
94,311
1,991
59,681
1,029
39,300
791
28,609
551
17,958
12,351
200
8,760
6,672
5,295
302,764,564
46,192,775
40,097,832
36,959,257
30,528,312
1,928,335
75,354,367
871,574
29,398,949
12,077,018
118,204
6,188,933
78,734
3,977,968
41,376
2,733,912
2,036,642
26, U8
21,562
1,565,816
18,705
1,243,275
27,481
998,316
1,414,858
450,628
7,142
1,251,762
751,761
3,821
491,298
5,478
325,868
4,257
361,218
3,871
236,248
165,359
3,540
120 ,.183
92,442
734,240
50,007,553
6,465,989
6,014,682
5,9U,4S1
5,205,813
J47,101
14,317,330
174,315
5,467,769
3,019,254
31,915
1,732,901
24,408
1,272,950
14,481
1,002,208
794,290
10,447
8,840
657,643
8,043
559,474
12,541
479,192
707,429
225,314
3,714
663,434
413,469
2,140
284,953
3,232
195,521
2,597
223,955
2,439
151,199
109,137
2,372
31,724
63,785
543,968
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/1967 • Tax Computation and Tax Rates
Table 31 .—INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AMD RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued
Tax rate classes
JOINT RETURNS AND RETURNS OF
SURVIVING SPOUSE
Total
Returns vfith income averaging^
0 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
Returns with tax rate as marginal rate
(1)
40,777
7,763,840
20,806,126
3,496,313
2,669,381
2,049,196
1,679,346
5,695,095
3,073,642
1,264,277
421,641
164,761
97,654
50,484
32,534
15,508
24,498
331
18,952
9,178
5,276
3,608
3,485
1,884
1,310
542
2,364
Adjusted
gross
income
thlUri)
(2)
915,655
5,476,948
39,585,986
4,845,043
5,061,271
5,002,503
4,955,326
23,958,143
19,732,369
10,936,215
4,642,756
2,215,013
1,559,059
929,386
687,981
574,432
423,757
761,265
80,951
2,040,769
713,253
429,835
304,693
230,924
271,013
171,152
147,260
79,256
770,668
Income
subject
to tax
( Thouatnd
dollars)
(3)
60,909,132
845,281
1,985,056
2,543,793
2,935,084
16,572,479
15,039,663
8,677,176
3,750,993
1,813,162
1,287,860
770,403
474,500
348,211
630,000
66, 662
1,669,659
590,291
354,348
247,587
138,792
221,923
138,912
U9,391
62,121
594,536
Total in-
come tax
before
credits
(Thousatd
dollars)
(4)
12,315,411
12,065,632
119,589
235,575
376,780
449,441
2,751,411
2,727,742
1,705,035
796,737
417,493
322,159
205,953
162,299
112,871
217,766
34,912
812,349
221,312
143,623
106,495
84,432
104,298
68,332
60,951
33,492
369,368
Income
taxed at
marginal
rate
(Thousand
dollars)
(5)
13,223,217
13,157,499
843,152
647,138
493,309
413,836
5,167,383
2,731,689
1,076,274
359,442
144,881
87,302
46,161
31,264
22,657
14,312
44,746
66,662
48,933
25,481
14,259
9,727
14,838
8,741
6,367
3,334
2,538
295,553
Tax gener-
ated at
marginal
rate
(6)
3,051,219
118,041
97,071
73,929
70,352
600,972
269,069
100,644
46,362
31,429
18,003
7,110
22,373
33,331
367,985
25,961
14,015
8,270
5,336
9,200
5,594
4,202
1,751
206,887
Income tax after credits
f 7>K)US4
dot I a,
(7)
12,130,367
246,293
114,110
273,088
364,076
436,976
2,711,903
1,697,340
792,513
413,551
319,707
203,777
142,553
111,332
215,777
X,432
802,174
219,592
142,624
105,700
83,574
102,896
67,875
60,375
33,163
362,342
As a percent of-
Adjusted
gross
income
(8)
2.4
5.4
7.3
13.7
15.5
17.1
18.7
20.5
21.9
26.3
23.3
42.5
30.8
33.2
34.7
36.2
38.0
39.7
41.0
41
47.0
Income
subject
to tax
(9)
19.6
13.5
13.3
14.3
14.9
18.0
19.6
21.1
22.8
24.8
26.5
32.0
34.3
51.7
37.2
40.2
42.7
44.3
46.4
48.9
50.6
53.4
60.9
Returns with any tax generated
at tax rate
Number
of
returns^
(Thousand
dollars)
Income taxed
at tax rate
(Thousand
dollars)
(10)
28,610,745
40,777
7,763,340
20,806,126
20,305,796
17,309,433
14,640,102
12,590,906
10,911,560
5,215,465
2,142,823
878,546
456,905
292,144
194,490
37,441
71,933
331
47,435
28,483
19,305
14,029
10,422
6,936
5,052
Tax gen-
erated at
tax rate
( Thouaand
dollars)
(11)
2,906
2,364
60,909,132
9,496,133
7,965,583
6,787,283
5,868,243
15,600,018
7,016,711
2,332,333
1,272,794
728,751
475,898
333,814
253,876
197,240
158,403
234,271
56,652
219,779
141,232
93,374
72,215
84,201
59,261
43,787
32,894
26,178
295,553
(12)
12,G55,5U
1,329,459
1,194,838
1,035,965
997,501
2,964,003
1,543,677
708,208
356,382
233,200
171,323
130,138
106,628
88,758
75,033
117,135
33,331
267,935
116,483
77,673
57,057
43,330
52,205
37,927
28,899
18,053
206,887
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."
Individual Returns/1967 • Tax Computation and Tax Rates
Table 31 .—INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued
87
Tax rate classes
SEPARATE RETimNS OF HUSBANDS AND
WIVES AND RETURNS OF SINGLE
PERSONS
Total
Returns with income averaging^,...
0 percent (returns with no tax
base)^.
Returns with taxable income, total
1<4 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 onlj),
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
Returns with tax rate as marginal rate
Number
of
returns
(1)
2,098,612
5,285
226,998
1,866,328
252,279
328,769
628,446
379,567
144,072
60,717
24,908
14,284
9,536
5,372
3,826
2,744
1,695
1,352
1,186
1,363
1,650
718
30
797
176
786
238
158
82
121
109
121
52
27
Adjusted
gross
income
(Thousand
dotlara)
(2)
12,600,630
181,027
424,159
11,995,444
759,249
1,311,356
3,345,814
2,748,871
1,392,271
725,719
360,032
235,837
181,845
116,196
93,667
73,189
49,772
44,672
42,236
57,298
71,160
36,421
9,933
21,705
35, m
49,461
11,876
63,366
21,388
15,913
8,793
U,771
14,652
18,812
9,058
5,329
7,193
43,477
Income
subject
to tax
(3)
7,403,659
150,338
7,253,321
147,846
503,644
1,872,855
1,836,229
990,162
538,586
274,011
185,746
146,045
91,738
75,013
58,892
40,382
37,468
33,256
46,695
58,484
28,634
8,718
17,194
28,388
40,816
9,761
52,642
18,011
13,023
7,137
11,755
11,648
15,309
7,179
4,488
5,762
35,804
Total in-
come tax
before
credits
(Jhouaand
dottara)
(4)
1,450,638
1,400,078
21,323
74,4A7
299,687
314,268
181,068
105,007
56,936
41,108
34,869
22,596
19,761
16,066
11,618
11,668
10,273
15,877
20,001
10,265
4,359
6,247
10,818
16,149
3,979
22,700
8,096
5,999
3,348
5,640
5,764
7,863
3,870
2,469
3,284
22,654
IncoiK
taxed at
marginal
rate
( Thou aand
dollars)
10,526
1,598,152
146,035
173,410
614, 8«.
317,209
123,276
49,894
23,193
12,291
3,521
4,737
3,772
2,610
1,442
1,287
1,316
2,790
3,335
775
8,713
68,379
381
1,006
2,040
206
4,602
733
460
153
432
659
1,099
580
215
292
17,435
Tax gener-
ated at
marginal
rate
(Thouaand
dollara)
(6)
342,127
20,445
27,746
no, 676
63,442
27,121
12,473
6,264
3,810
2,727
1,658
1,358
1,044
591
553
592
1,284
1,601
388
4,359
198
533
1,122
116
2,669
432
281
95
272
422
725
388
146
202
12,204
Income tax after credits
(Thouaand
dotlara)
(7)
1,439,146
20,663
73,461
297,102
313,345
180,521
104,405
56,726
40,911
34,653
22,372
19,615
15,832
11,387
11,488
10,195
15,714
19,861
10,143
4,352
6,148
10,363
15,793
3,962
22,453
7,938
5,932
3,285
5,531
5,549
7,726
3,834
2,450
3,259
22,531
As a percent of-
Adjusted
gross
income
(8)
2.7
5.6
8.9
11.4
13.0
14.4
15.8
17.3
19.1
19.3
20.9
21.6
22.9
25.7
24.1
27.4
27.9
27.8
43.8
28.3
29.5
31.9
33.4
35.4
37.1
37.3
37.4
40.2
37.9
41.1
42.3
46.0
45.3
51.8
Income
subject
to tax
(9)
19.2
14.0
14.6
15.9
17.1
18.2
19.4
20.7
22.0
23.7
24.4
26.1
26.9
28.2
30.7
30.7
33.7
34.0
35.4
49.9
35.8
36.5
38.7
40.6
42.7
44.1
45.6
46.0
47.1
47.6
50.5
53.4
54.6
56.6
62.9
Returns with any tax generated
at tax rate
Number
of
returns^
(10)
5,285
226,998
1,866,328
1,866,298
1,614,019
1,285,250
656,804
277,237
133,165
72,448
47,540
33,256
23,720
18,349
14,523
11,779
10,084
8,732
7,545
6,183
4,533
30
2,080
3,815
3,396
2,788
1,991
1,815
1,029
791
633
551
430
321
200
148
Income taxed
at tax rate
(Thouamtd
dollara)
(11)
7,253,321
1,759,809
1,458,447
1,928,336
871,574
389,513
194,710
118,204
73,734
55,897
41,376
32,764
26,118
21,562
18,705
16,363
27,481
21,431
8,371
8,718
7,142
12,131
13,976
3,821
16,943
5,478
4,257
2,356
3,871
4,511
5,099
3,540
2,635
2,052
17,435
Tax gen-
erated at
tax rate
( Thouamtd
thltara)
(12)
1,399,917
246,373
233,352
347,101
174,315
85,693
48,678
31,915
24,408
17,887
14,481
11,795
10,447
8,840
8,043
7,363
12,641
10,237
4,186
4,359
34,190
3,714
6,430
7,687
2,140
9,827
3,232
2,597
1,461
2,439
2,887
3,365
2,372
1,792
1,416
12,204
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.
Individual Returns/1967 • Tax Computation and Tax Rates
Table 31 .—INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued
Tax rate classes
Returns with tax rate as marginal rate
Number
of
returns
Adj\isted
gross
income
(Thouttrtd
dyllars)
Income
subject
to tax
( TTious,
dolla.
Total in-
come tax
before
credits
(Thousand
doUara)
Income
taxed at
marginal
f Thousand
doUara)
Tax gener-
ated at
marginal
rate
(Thousard
dollars)
Income tax after credits
(Thouaand
dollars)
As a percent of-
Adjiisted
gross
income
Income
subject
to tax
Returns with any tax generated
at tax rate
Number
of
returns"'
Income taxed
at tax rate
Tax gen-
erated at
tax rate
RETURNS OF HEAD OF HOUSEHOLD
Total
(1)
(2)
(3)
(4)
(5)
(6)
(8)
(9)
(10)
(11)
(12)
Returns with income averaging^
0 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 i«rcent (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
40,942,554
396,230,261
51,865,568
49,299,946
395,685
4,300,879
36,245,989
2,631,483
3,096,728
3,690,243
4,207,785
13,894,102
5,469,460
1,674,314
618,794
300,223
173,344
116,902
82,733
45,895
70,197
556
49,547
24,479
13,290
7,717
6,962
3,614
2,108
802
2,843
13,968,380
8,685,029
373,576,852
10,394,742
15,507,259
22,381,634
29,768,261
74,122,536
30,264,589
14,278,975
8,421,537
.5,763,890
4,484,610
3,627,893
2,509,950
4,407,433
423,470
10,512,255
3,839,910
2,317,467
1,508,448
1,001,887
1,082,784
666,773
467,968
308,032
222,660
1,547,303
234,602,110
1,357,529
4,745,124
9,294,374
14,794,250
80,502,033
52,799,141
22,918,900
11,084,709
6,656,052
4,607,552
3,616,275
2,948,097
2,438,185
2,066,662
3,647,827
375,248
8,802,174
3,204,620
1,940,622
1,270,553
837,872
904,000
551,584
385,776
254,012
177,431
1,223,682
46,553,666
199,583
689,402
1,383,234
2,269,569
13,365,088
9,555,462
4,514,906
2,373,795
1,542,242
1,159,646
977,547
749,119
670,860
1,266,643
188,771
1,216,744
791,331
54S,203
376,743
425,929
271,611
196,727
95,861
737,334
1,047,560
50,818,008
1,332,645
1,624,391
1,895,373
2,149,169
24,860,632
8,975,516
2,728,397
1,069,595
547,274
322, 3U
217,284
117,225
89,278
272,101
375,248
2,965,660
263,724
133,927
72,743
43,005
62,822
32,916
19,073
7,351
471,252
11,819,633
186,570
243,659
303,260
365,359
1,974,614
682,099
299,4S7
175,128
116,032
84,741
66,084
52,751
42,853
136,050
187,624
1,482,830
139,774
73,660
42,191
25,803
38,949
21,066
12,588
5,072
329,876
3,267,526
46,032,420
182,617
654,404
1,342,054
2,227,771
13,244,352
9,493,419
4,479,774
2,350,112
1,523,589
1,146,577
966,018
664,389
1,254,380
187,636
1,205,774
783,819
543,305
372,198
421,819
268,288
194,369
94,802
713,356
1.8
4.2
6.0
7.5
12.8
14.8
16.5
18.1
19.9
21.5
26.5
28.5
44.3
31.4
33.8
36.0
37.1
39.0
40.2
41.5
42.6
46.1
19.6
13.5
13.8
14.4
15.1
18.0
19.5
21.2
22.9
24.9
26.7
32.1
34.4
50.0
37.6
40.4
42.8
44.4
46.7
48.6
50.4
53.4
58.3
395,685
4,300,879
36,245,989
36,245,433
33,613,950
30,517,221
26,826,979
22,619,193
8,725,091
3,255,632
1,581,318
962,524
662,301
488,957
228,679
182,783
556
77,212
112,587
63,040
38,561
25,271
17,554
10,592
6,978
4,870
3,645
2,843
234,602,110
34,936,628
32,132,294
28,713,526
24,760,069
59,754,349
21,992,724
9,049,475
4,916,139
3,193,320
2,275,250
1,702,827
1,029,572
818,483
1,172,216
375,248
1,019,853
596,553
375,981
253,652
274,661
172,476
116,473
64,211
471,252
46,542,026
4,891,156
4,819,844
4,594,164
4,209,212
11,353,326
4,838,399
2,262,369
1,376,519
1,021,862
819,090
664,103
551,015
463,353
392,872
586,108
187,624
1,482,830
540,522
328,104
218,069
152,191
170,290
110,385
76,872
57,565
44,306
329,876
^Includes income averaging returns with income subject to tax.
2 Includes income averaging returns without income subject to tax.
^The total for column 10 is not the sum of the following tax rate classes because many returns have income taxed at more
*The cells for columns 1, 2, 3, 4, and 7 for this line are not included in the total because these returns already appear
surtax rate.
NOTE: Detail may not add to total because of rounding. A dash (-) in this table means "Not applicable."
than one rate.
in the class which
is their marginal normal tax and
Individual Returns/1967 • Tax Computation and Tax Rates
89
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11 c :
Section
CONTENTS
Older taxpayers benefited from the minimum standard deduction, 93
Itemized deduction returns of older taxpayers decreased, 93
Older taxpayers reported large amounts of investment income, 94
Two out of five age exemption returns were nontaxable, 95
Taxpayers claimed a retirement income credit of $192.8 million, 95
Nine out of ten retirees used the general rule for credit computation, 96
Text tables
4.1 Number of returns by type of deduction for all returns and returns with
age exemptions: 1966 and 1967, 94
4.2 Returns of taxpayers age 65 or over: Sources of income or loss, 94
4.3 All returns and returns of taxpayers age 65 or over: Sources of income or
loss, 94
Charts
4A Older taxpayers use minimum standard deduction and itemized deductions
more frequently than others, 93
4B Returns and income of taxpayers age 65 or over, 1964-1967, 95
Taxpayers Age 65 or Over;
Retirement Income Credit
Basic tab /as
34 Returns with taxpayers age 65 or over: Sources of income and loss,
exemptions, taxable income, and tax items, by adjusted gross income
classes. 97
35 Standard deduction returns with taxpayers age 65 or over: Adjusted gross
income, exemptions, taxable income, and tax items, by adjusted gross
income classes, 101
36 Itemized deduction returns with taxpayers age 65 or over: Adjusted gross
income, exemptions, taxable income, and tax items, by adjusted gross
income classes, 102
37 Returns with retirement income credit: Retirement income, by method of
computation and by adjusted gross income classes, 103
For 1967, returns with age exemptions constituted
9 percent of all returns filed and contained 8 percent
of total adjusted gross income. Comparisons of income,
deductions, and taxability on these returns with all
returns produced contrasting patterns and reflected the
special provisions of Federal income tax law which bene-
fited older taxpayers.
The special tax treatment accorded older taxpayers
included an additional exemption of $600 for each tax-
payer age 65 or over. As indicated in an earlier section
(table 2,5, section 2), approximately 8,4 million age
exemptions were claimed on the 6.6 million returns
filed by older taxpayers, and they constituted 43 percent
of the 19,4 million total number of exemptions claimed
on these returns. Other provisions of the law which
benefited older taxpayers were the minimum standard
deduction, the exclusion of certain income for tax
purposes, the retirement income credit, and the ex-
clusion of all or part of the gain on the sale of a personal
residence.
OLDER TAXPAYERS BENEFITED FROM THE
MINIMUM STANDARD DEDUCTION
The minimum standard deduction was more liberal
for older taxpayers than for taxpayers generally because
age exemptions were used in its computation. For ex-
ample, married taxpayers, both of whom were age 65
or over and filing a joint return, were entitled to a
minimum standard deduction of $600 ($200 plus $400--
$100 for each personal exemption and $100 for each age
exemption). This deduction was allowed in addition to
a $2,400 deduction for their four exemptions. The
minimum standard deduction, like the 10 percent standard
deduction, could not exceed $1,000 (or $500 for married
taxpayers filing separately). Chart 4A shows that about
39 percent of the returns with age exemptions and
positive adjusted gross income reflected the minimum
standard deduction as compared with about 32 percent
for all returns.
Chart 4A
Older taxpayers use minimum
standard deduction and itemized
deductions more frequently than others
0
46.6
I
Distribution
of returns
by type of
deduction
1 All taxpayers
Taxpayers age
65 or over
ITEMIZED DEDUCTION RETURNS OF OLDER
TAXPAYERS DECREASED
Liberal deductions for medical and dental expenses
were no longer allowed taxpayers age 65 or over for
tax years beginning after December 31, 1966, and the
1 percent and 3 percent limitations on medical expenses
based on adjusted gross income therefore applied to
all taxpayers regardless of age. This law change may
have contributed to the 6,9 percent decrease from 1966
in the number of returns with itemized deductions filed
by older taxpayers, since medical expenses have his-
93
94
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
Table 4.1— NUMBER OF RETURNS BY TYPE OF DEDUCTION FOR ALL RETURNS
AND RETURNS WITH AGE EXEMPTIONS: 1966 AND 1967
[Taxable and nontaxable returns]
Type of deduction and adjusted gross
income classes
AIL RETUHNS
With itemized deductions, total.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more
With rainijnuiii standard deduction, total..
Under $5,000
$5,000 under $10,000...
$10,000 under $15,000..
$15,000 or more
With 10 percent standard deduction,
total
Under $5,000
$5,000 under $10,000. . .
$10,000 under $15,000.
$15,000 or more
RETUHNS WITH AGE EXEMPTIONS
With itemized deductions, total. . . .
Under $5,000
$5,000 under $10,000,.
$10,000 under $15,000.
$15,000 or wore
With minimum standard deduction, total.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000..
$15,000 or more
With 10 percent standard deduction,
total
Under $5,000
$5,000 under $10,000...
$10,000 under $15,000..
$15,000 or rrore
(1)
28,560,191
5,704,517
12,693,402
6,567,336
3,594,936
23,583,672
21,807,059
1,776,128
(•)
17,642,322
5,069,291
9,328,030
2,694,773
550,223
3,237,119
1,606,317
997,664
270,383
362,755
2,385,119
2,342,732
42,387
736,566
190,886
386,915
115,213
43,552
(2)
29,774,420
5,295,286
12,572,659
7,477,882
4,428,593
23,134,025
21,550,594
1,582,928
(»)
18,374,030
5,168,790
9,679,108
2,907,052
619,130
3,013,969
1,448,763
897,140
270, 680
397,386
2,545,813
2,508,859
36,954
914,573
189,136
512,719
147, 669
65,049
Change, 1966 to 1967
Number
(3)
1,214,229
-409,231
-120,743
910,546
833,657
-449,647
-256,465
-193,200
731,758
99,499
351,078
212,279
68,902
-223,150
-157,554
-100,524
297
34,631
160,694
166,127
-5,433
178,007
-1,750
125,804
32,456
21,497
Percent
(4)
4.3
-7.2
-1.0
13.9
23.2
-1.9
-1.2
-10.9
4.1
2.0
3.8
7.9
12.5
-6.9
-9.8
-10.1
.1
9.5
6.7
7.1
-12.8
24.2
-.9
32.5
28.2
49.4
(*) 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 .
torically constituted one of their largest single itemized
deductions. Table 4.1 shows that corresponding with
the decline in itemized deduction returns of older tax-
payers, there was a 24.2 percent increase in 10 per-
cent standard deduction returns and a 6.7 percent
increase in minimum standard deduction returns. In
contrast, the number of itemized deduction returns
filed by all taxpayers increased, returns with the 10
percent standard deduction increased moderately less
than for older taxpayers, while minimum standard de-
duction returns actually decreased slightly.
For 1967, there were 3.8 million joint returns with
age exemptions filed. The composition of income on
returns with one age exemption differed from that on
returns with two age exemptions. About 1.9 million
taxpayers under 65 appeared on joint returns of older
taxpayers where either the husband or wife was not
age 65 or over. Table 4.2 shows that about two-thirds
of adjusted gross income on joint returns with one age
exemption was composed of income from employment
and business activities as compared with about one-
third on joint returns with two age exemptions. Invest-
ment and retirement income constituted the bulk of
income on the latter returns.
OLDER TAXPAYERS REPORTED LARGE AMOUNTS
OF INVESTMENT INCOME
Sources of income reported by older taxpayers are
shown in table 4.3. This table contrasts the composition
Table i. 2— RETURNS WITH TAXPAYERS AGE 65 OR OVER:
INCOME OF LOSS
[Taxable and nontaxable returns]
SOURCES OF
Returns with one taxpayer age
Returns with two
65 or over
taxpayers a^e 65
All returns
Joint returns
or over
Item
Amount
Percent
of ad-
justed
Amount
Percent
of ad-
justed
Amount
Percent
of ad-
justed
dollars)
gross
income
(Thousand
dollats)
gross
fTTiouaand
dollar I)
gross
income
(1)
U)
(3)
(4)
(5)
(6)
Adjusted gross income less
deficit
28,131,797
100.0
15,057,223
100.0
13,801,243
100.0
Salaries and wages (gross).
10,843,646
38.5
7,937,464
52.7
3,766,330
27.3
Business or profession net
profit less net loss
1,331,409
4.7
1,018,300
6.8
741,058
5.4
Farm net profit less net
203,347
833,438
2,393,831
0.7
3.0
8.5
118,906
538,848
1,231,305
0.8
3.6
8.2
123,685
523,065
1,447,237
0.9
Partnership net profit less
3.8
Sales of capital assets net
gain less net loss
10.5
Dividends in adjusted gross
4,615,413
3,994,067
1,042,606
158,272
2,212,926
16.4
14.2
3.7
0.6
7.9
1,305,216
1,453,782
338,852
55,195
920,668
8.7
9.7
2.3
0.4
6.1
2,328,460
2,245,502
684,823
113,343
1,591,048
16.9
16.3
Rent net income less net
5.0
Royalties net income less
0.8
Pensions and annuities
11.5
All other sources, income
639,117
136,210
2.3
-0.5
238,484
99,763
1.6
-0.7
289,788
53,038
2.1
Statutory adjustments^
-0.4
"■Includes sick pay exclusion, moving expense deduction, employee business expense
deduction, and self-employed pension deduction.
NOTE: Detail may not add to total because of rounding.
Table 4.3— ALL RETURNS AND RETURNS WITH TAXPAYERS AGE 65 OR OVER:
SOURCES OF INCOME OR LOSS
[Taxable and nontaxable returns]
Adjusted gross income less deficit.
Salaries and wages (gross)
Business or profession net profit
less net loss
Farm net profit less net loss . . . . .
Partnership net profit less net
loss
Sales of capital assets net gain
less net loss
Dividends in adjusted gross income.
Interest received
Rent net income less net loss
Royalties net income less net loss.
Pensions and annuities
All other sources, income less loss
Statutory adjustments^.
All returns
( Thouai
dot la,
(1)
504,809,479
41J., 646,226
27,391,139
3,353,443
11,534,274
13,681,885
14,202,149
14,899,452
2,538,289
676,620
5,046,015
4,182,472
4,341,934
Percent
of
adjusted
gross
income
(2)
5.4
0.7
2.8
3.0
0.5
0.1
1.0
0.8
-0.9
All returns with at least
one taxpayer 65 or over
( Thousand
dollars)
(3)
41,933,040
14,609,976
2,072,467
327,032
1,356,503
3,841,068
6,943,873
6,239,569
1,727,429
271,615
3,803,974
928,905
189,248
Percent of —
Adjusted
gross
income
(4)
100.0
34.8
4.9
0.8
3.2
9.2
16.6
14.9
4.1
0.6
9.1
2.2
-0.5
Income
for all
returns
(5)
8.3
3.5
7.6
9.8
11.8
28.1
48.9
41.9
68.1
40.1
75.4
22.2
^Includes sick pay exclusion, moving expense deduction, employee business expense
deduction, and self-employed pension deduction.
NOTE: Detail may not add to total because of rounding.
of income for taxpayers age 65 or over with all tax-
payers. Salaries and wages represented only 34.8 per-
cent of adjusted gross income on returns with at least
one age exemption. The percentage for all returns
was 81.5. Conversely, dividends and interest constituted
16.6 percent and 14.9 percent, respectively, of income
for age exemption returns, but they comprised only
2.8 percent and 3.0 percent of the income for all re-
turns. Returns with age exemptions contained 8.3 per-
cent of the adjusted gross income total of $504,8
billion reported for 1967. However, they reflected
40.1 percent of the royalties, 41.9 percent of the
interest, 48.9 percent of the dividends, 68.1 percent
of the rents, and 75,4 percent of the pensions and
annuitiss reported by all taxpayers.
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
95
m
Returns
and income
of taxpayers
age 65
or over,
1964-1967
Number of returns
(Millions)
Adjusted gross income
$5,000 or more
I
Under $5,000
Adjusted gross income
(Billion dollars) S4i.9
$39.0
$36.1
6.6
$32.4
5.9
6.2
1964 1965 1966 1967
1964 1965 1966 1967
The distribution of total income on returns filed by
older taxpayers also presents a contrast. Chart 4B
shows that 64.5 percent of these returns reflected
income under $5,000; whereas on returns of all tax-
payers, about 45 percent were in this classification.
However, the aged received benefits under the Social
Security and Railroad Retirement Acts which were ex-
cluded from gross income and therefore not reported
for tax purposes.
As shown in chart 4B, age exemption returns with
income $5,000 or more have been gradually increasing
in number as well as in proportion to total age exemp-
tion returns. The number of returns with income under
$5,000 has remained relatively stable, although they
have tended to decline in proportion.
Chart 4B also reflects the disparity in distribution of
income of older taxpayers. The 4.2 million age exemp-
tion returns with income less than $5,000 reflected
about one-fourth of the total adjusted gross income of
older taxpayers. In addition, the proportionate share
of income for lower income older taxpayers has de-
creased while that for higher income taxpayers has
grown.
TWO OUT OF FIVE AGE EXEMPTION RETURNS
WERE NONTAXABLE
Exclusions from gross income, benefits gained under
special provisions of the law, and the higher proportion
of low income returns contributed to a large number
of nontaxable age exemption returns. For 1967, about
41 percent of these returns were nontaxable as compared
with 18 percent of all returns. However, with the con-
tinuing upward shift in income distribution, there has
been a decrease in nontaxable returns filed by older
taxpayers over the past few years. Since 1964, the
number of nontaxable returns with age exemptions
has decreased by 9 percent as compared with an
increase of 30 percent in taxable returns and an overall
increase of 11 percent in returns filed by these tax-
payers.
TAXPAYERS CLAIMED A RETIREMENT INCOME
CREDIT OF $192. 8 MILLION
The retirement income credit was designed to pro-
vide those who received retirement income subject to
tax an exemption which approximated that received
by recipients of Social Security and other tax exempt
benefit payments. For 1967, a total retirement income
credit of $192.8 million was claimed on 1.8 million
income tax returns. As shown in table 37, about 98
percent of these Forms 1040 had supporting schedule
B attached outlining the credit computation. Tabula-
tions other than the number of returns and amount of
credit were not possible for the other 2 percent with
no schedule B.
In general, the credit was available to each taxpayer
who met the following conditions:
(1) Received "earned income" in excess of $600
in each of any 10 calendar years prior to the current
96
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
year. This provision corresponded with the "work
qualifying test" used for Social Security purposes.
(2) Received "retirement income" in the taxable
year which was included in gross income. Since the
credit was intended to substitute for the tax advantages
granted Social Security payments, the credit was limited
to retirement income. For persons under 65 years of
age, retirement income included only pensions and
annuities received under a public retirement system.
Retirement income of taxpayers age 65 or older in-
cluded taxable income from pensions, annuities, interest,
dividends, and gross rents. Of the 2.1 million retirees
represented on schedules B, about 91 percent were
age 65 or over.
(3) Amounts received under the Social Security Act,
Railroad Retirement Act, and certain other tax exempt
benefits did not exceed the maximum amount of retire-
ment income allowed for computation of the credit.
This provision reduced the maximum by the amount
of any pension or annuity not included in gross income.
About 74 percent of the schedules B showed a deduction
for such tax exempt benefits,
(4) Current "earned income" did not exceed cer-
tain specified levels. This provision corresponded to the
test of retirement income adopted for Social Security
purposes. Maximum retirement income for credit compu-
tation was reduced by (a) current earned income in
excess of $900 for taxpayers under 62 years of age and
(b) 50 percent of the earned income over $1,200 but
not in excess of $1,700 plus 100 percent of earned
income o/er $1,700 for taxpayers 62 but under 72 years
of age. There was no limitation on earned income for
taxpayers 72 years of age or older. About 6 percent
of the schedule B returns reflected a reduction for
earned income.
NINE OUT OF TEN RETIREES USED THE GENERAL
RULE FOR CREDIT COMPUTATION
Two methods were available for computation of the
retirement income credit.
(1) General Rule--LJnder this method, the credit
was 15 percent applied to the lesser of retirement
income received during the year on $1,524 ($3,048
on joint returns where husband and wife each qualified
for the credit) minus the total of tax exempt benefits
and current income above the specified levels mentioned
in (4) above. The general rule for credit computation
was used by 89 percent of the total retirees.
(2) Alternative method — This method was available
to taxpayers who filed a joint return and who were
both 65 years of age or older. This computation provided
that only one of the taxpayers was required to meet
the earned income test, and it increased the maximum
limitation on the amount of combined retirement income
to $2,286 reduced by tax-exempt benefits and earned
income above the specified levels. Of the 564,000
retirees eligible for the alternative method, about 40
percent actually computed their credit by this method.
The remaining eligible retirees presumably chose the
general rule because it afforded either an equal credit
or a larger credit. This would occur where both
spouses had retirement income, and the sum of their
separate bases for the credit equaled or exceeded the
base computed under the alternative method.
The result of this computation was the tentative
credit. In determining the actual credit, there was a
limitation whereby the credit could not exceed income
tax reduced by any credits for dividends received,
foreign taxes, and for tax-free covenant bonds. The
actual credit of $188.1 million on returns with schedules
B was therefore $33.1 million less than the tentative
credit.
In using table 37, the following should be noted:
(1) Total returns with schedule B reflecting use of
the general rule (column 12) will not equal the sum of
the number of returns of retirees under age 65 (column
16) plus the number of returns of retirees age 65 or
over (column 20). The difference of 38,733 returns is
due to joint returns which had both a retiree under 65
and a retiree 65 or over. These returns were tabulated
in both categories, but they were counted only once in
the total.
(2) The retirement income credit on returns with
schedule B reflecting the general rule (column 14)
will not equal the sum of credit for retirees under 65
(column 18) plus credit for retirees 65 or over (column
22). The difference of $7,226,000 is also due to the
same reason mentioned above.
(3) Retirement income in adjusted gross income
will not equal the amount of retirement income in
schedule B because the retirement income in adjusted
gross income included the income of both husband and
wife even though only one was eligible for retirement
income credit. In addition, retirement income in ad-
justed gross income included net rental income after
depreciation, repairs, and other expenses rather than
the gross amount.
Individual Returns|1967 • Age 65 or Over; Retirement Income Credit
97
Table 3 4 .—RETURNS WITH TAXPAYERS AGE 65 OR OVER:
SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
INCOME CLASSES
Number of
returns
1
Salaries and wag
es
Business cr profession
Fami
Adjusted gross income
Number of
exemptions
Adjusted
gross
income
( Thousand
dollera)
(gross )
Net profit
Net loss
Net profit
Net loss
classes
Number
of
returns
Amount
(Ttiouaard
dollars)
Number
of
returns
Amount
( Thousand
dollars)
Number
of
returns
Amount
f Thousand
dollars)
Number
of
returns
Amount
("Thousand
dollars)
Number
of
returns
AjDOunt
(Thousand
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
6,561,206
19,399,824
141,933,040
3,108,041
14,609,976
628,039
2,388,975
112,708
316,503
321,840
630,422
160,392
Taxable returns, total
3,393,113
11,338,443
37,029,269
2,219, 3So
13,4oo,376
373,590
2,154,947
48,731
121,504
146,885
437,306
i>4,47o
140,035
157,112
439,311
529,517
499,496
410,832
323,801
272,213
222,556
163,731
415,496
169,801
223,223
47,530
13,460
4,081
663
280
314,225
977,429
1,456,546
1,473,207
1,214,462
1,013,288
847,302
669,690
518,206
1,335,918
554,149
738,035
162,359
46,475
13,939
2,283
935
230,553
1,108,732
1,850,454
2,245,942
2,255,926
2,094,480
2,029,743
1,892,170
1,547,759
4,993,030
2,921,942
6,619,826
3,200,359
1,800,666
1,185,012
449,715
552,960
73,525
195,659
281,274
275,361
240,957
208,291
192,569
141,387
102,648
255,594
94,344
117,435
27,956
8,217
2,525
442
202
105,535
374,537
764,018
990,430
1,060,169
1,058,975
1,155,418
949,497
735,367
2,230,952
1,042,685
1,744,779
757,380
324,561
130,105
29,035
12,833
7,580
27,163
40,289
40,694
36,971
30,332
22,475
15,591
21,845
55,114
26,931
42,284
7,932
1,313
435
65
24
9,123
41,234
79,120
99,373
105,215
97,308
85,057
62,539
101,398
326,818
223,596
603,433
214,810
74,934
23,021
3,878
4,075
(*)
2,593
3,391
5,181
4,389
5,335
2,992
2,793
1,995
5,457
3,622
5,615
1,822
810
361
74
40
(«)
2,054
1,599
2,411
4,016
6,568
10,544
2,434
1,595
7,115
5,312
23,147
14,909
14,865
11,833
3,776
9,271
5,386
14,562
24,331
20,147
13,365
13,570
8,777
7,580
6,383
16,407
6,668
7,919
1,335
349
36
14
6,218
19,144
38,779
35,517
34,721
35,342
30,923
33,487
29,952
80,353
44,356
73,306
16,779
5,858
1,842
169
60
(•)
5,535
9,974
7,375
5,386
6,383
3,657
3,391
2,194
7,923
2,742
5,354
1,379
837
371
88
34
$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..
(«)
4,173
7,250
6,324
7,171
4,256
4,943
5,059
1,560
17,755
7,517
25,234
17,634
13,452
9,760
4,637
Nontaxable returns , total
2,668,095
8,061,377
^4, 903, 773
888, 65d
1,143,602
249,443
234,029
63,975
195,006
174,954
142,515
95,913
163,356
No adjusted gross income.- -
36,851
138,520
233,876
1,129,306
655,250
227,765
81,606
59,921
255,124
515,707
672, 5o3
3,034,707
2,182,373
830,318
305,997
214,588
2 296, 661
o4,706
192,921
1,683,217
1,602,112
777,788
362,261
517,429
9,024
47,963
93,175
405,333
225,513
68,041
20,351
13,650
14,335
17,413
72,994
464,212
357,309
120,067
35,472
51,745
4,400
28,925
40,289
99,336
49,050
14,5o2
8,179
4,707
5,356
11,719
24,654
91,789
55,385
18,921
12,575
13,129
27,523
3,046
4,588
8,777
5,585
j 7,574
1,782
126,122
6,517
3,609
31,394
3,208
8,427
15,729
(♦)
35,707
\ 30,121
54,432
30,504
( 5,574
1 2,593
1,185
(»
9,307
15,546
58, 527
34,271
12,231
5,584
4,612
30,823
16,352
9,974
24,137
9,575
} 3,790
1,262
97,465
15,470
8 922
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
20,930
9,546
3,467
7 556
4,233,610
1,446,813
418,348
462,435
12,063,195
4,459,756
1,343,946
1,527,927
'9,372,025
10,157,029
5,027,374
16,876,112
1,701,324
398,984
255,594
251,539
3,32o,374
5,001,695
2,230,952
4,050,955
3o0,467
132,481
55,343
79,743
449,754
459,471
327,799
1,151,951
73,559
18,951
6,600
13,598
135,395
28,905
9,599
92,609
233,196
50,573
16,473
15,498
238,660
167,320
30,995
143,447
113,334
22,010
8,061
11,937
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
25,293
19,154
85,024
Partnership
Sales of capital assets
Ordinary gain from
sales of
depreciable
property
Sales of property other than
capital assets
Adjusted gross income
classes
Net profit
N.--t loss
Net gain
Net loss
Net gain
Net loss
Number
of
returns
Amount
f 7>iouswid
dolUtt)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
AjBount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
tbllars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returr;s
Amount
(■Thousand
dollars)
114)
(15)
do)
(17)
(IS)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
Grand total
203,173
1,512,796
57,984
156,293
1,484,004
3,993,546
214,700
157,473
40,103
49,855
11,495
11,386
20,267
51,708
Taxable returns, total
157,265
1,442,739
38,33o
95,117
1,048,170
3,657,024
164,304
llD,033
23,929
35,103
6,218
8,117
10,245
16,655
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.-
(•)
8,949
3,960
5,779
11,536
10,744
7,958
3,151
5,015
23,217
16,542
33,288
11,210
3,416
1,068
178
57
(•)
12,324
16,218
15,274
35,130
35,3o6
34,111
26,836
26,665
115,656
113,180
434,906
234,444
154,835
94,282
30,772
10,907
(•)
} 5,757
! 4,172
[ 5,164
> 8,395
2,301
6,496
2,627
1,142
519
122
51
(•)
10,605
2,207
5,696
3,976
3,353
12,968
19,037
10,634
11,372
5,206
4,571
13,298
63,536
85,206
101,274
102,859
76,031
64,649
68,652
49,729
156,228
35,639
133,575
32,937
10,291
3,368
593
255
5,113
31,545
78,375
32,466
99,313
77,330
81,637
117,130
93,414
339,691
268,811
755,991
454,728
361,146
347,544
134,728
278,062
2,975
9,724
8,937
13,503
13,763
11,790
11,985
12,904
4,086
25,745
13,109
26,217
7,219
1,328
454
45
20
1,785
7,737
7,490
7,393
8,179
3,673
9,169
8,442
2,909
16,492
9,184
20,215
5,329
1,570
409
42
20
(•)
! 3,386
2,787
\ 3,584
4,523
2,706
4,340
1,002
385
160
33
26
(•)
1,339
7,185
2,422
5,779
2,826
10,007
1,996
1,196
905
36o
375
1
(»)
12,986
.1,679
805
210
84
37
15
1
(•)
2,(349
1,619
2,545
1,022
385
190
117
93
> 3,585
■ 3,450
339
1,830
555
247
143
29
16
2,831
4,lo3
148
5,345
1,914
894
1,007
197
156
Nontaxable returns, total.- ■■
50,910
70,057
19,643
51,175
435,830
341,524
50,395
41,439
15,173
14,762
5,273
3,269
10,023
35,051
No adjusted gross income-..
2,154
3,973
7,153
22,176
10,140
3,585
1,729
3,033
5,498
4,415
22,997
17,638
9,211
7,215
5,175
(«)
6,156
1 6,727
50,563
(«)
4,208
5,755
lo,U75
21,959
( 32,414
( 149,585
( 107,834
) 57,796
\ 27,992
( 22,181
37,45o
5,882
11,910
84,250
70,470
40,247
19,422
71,837
5,829
6,355
3,574
9,239
12,512
5,164
3,180
4,542
3,549
4,868
2,726
6,875
9,126
3,134
2,887
3,274
2,302
4,775
i 7,752
1,343
3,303
1,475
9,299
oS5
(<■)
(-)
> 4,372
(•)
(*)
(•)
1,559
(*)
3,052
J 2,599
13,204
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
8,689
8,158
74,065
4^,634
23,417
66,057
107,991
162,044
117,162
1,125,599
, -,,
^ ,,,.,
s,„
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
11,913
6,046
13,396
9,047
8,101
70,878
3
1
2
30,330
57,239
68,917
50
34
2,68
3,350
>,514
3,545
5
2
4
3,137
3,278
5,242
40
15
37
,136
,747
,525
7,553
4,590
8,737
9,
5,
16,
7o2
818
161
2,787
(•)
2,042
1,954
5,578
4,771
1,461
3,221
11,411
1,500
10,140
Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data-
98
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
Table 34. —RETURNS WITH TAXPAYERS AGE 65 OR OVER:
SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
INCOME CLASSES— Continued
Dividends
in adjusted
Pensions and
annuities
(taxable portion)
Rents
Royalties
Adjusted gross income
gross income
Net income
Net loss
Net income
Net loss
classes
Number
of
returns
Amount
dollirs)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thous^d
dollars)
(2S)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
1,970,945
6,943,873
5,148,453
6,239,569
1,807,053
3,803,974
1,333,752
1,945,995
310,250
218,566
159,143
280,177
4,577
Taxable returns, total
1,445,205
5,46o,226
3,242,410
4,848,508
1,099,379
2,707,692
718,800
1,405,025
181,241
131,584
113,045
248,732
4,354
4,947
30,557
111,325
107,983
145,196
129,402
102,449
85,008
97,198
55,075
216,194
112,436
179,777
43,817
12,910
3,944
657
278
11,744
79,728
82,550
153,699
207,881
160,924
198,853
191,913
152,508
648,334
496,147
1,577,514
956,380
554,535
494,590
175,355
222,251
121,694
337,675
395,757
399,870
332,948
262,206
240,802
189,977
147,208
378,401
160,368
212,433
45,522
12,757
3,875
544
272
75,373
288,655
364,923
406,015
345,556
277,442
255,250
268,237
208,400
696,786
400,454
782,418
269,443
115,845
56,841
16,162
18,798
35,909
141,049
166,681
156,535
107,168
101,828
50,773
59,545
42,018
109,725
55,671
56,720
11,239
3,236
971
144
64
39,769
200,819
331,939
339,959
258,312
273,398
134,679
155,656
138,555
311,094
159,174
245,453
59,045
26,824
9,604
1,518
594
24,412
53,342
92,741
86,592
73,419
54,222
45,507
42,099
31,234
85,121
43,185
58,845
13,265
3,583
987
173
72
20,662
59,571
103,709
102,881
l(>i,514
85,495
57,555
75,885
53,957
193,230
138,250
254,625
93, 500
35,074
11,759
2,262
984
(•)
13,702
21,836
19,265
19,255
20,561
14,688
7,353
9,370
21,202
9,434
15,566
3,592
1,160
444
81
48
(«)
4,038
9,620
10,597
16,355
8,243
6,441
2,528
4,030
10,312
6,438
28,599
11,028
4,872
3,625
2,955
998
(«)
2,787
10,921
13,109
7,951
9,535
9,331
3,973
7,420
13,785
9,473
15,889
4,930
1,837
707
133
54
(•)
3,572
8,239
15,671
7,599
4,126
9,348
9,353
7,648
15,555
15,970
57,110
37,981
26,531
16,638
5,884
5,402
(«)
1,273
541
338
139
67
U
8
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000....
$500,000 under $1,000,000..
(<•)
388
804
989
1,062
656
234
452
Nontaxable returns , total
525,741
477,548
1,905,043
1,390,962
707,674
1,096,282
514,952
540,971
129,017
85,982
56,098
31,447
(•)
(«)
No adjusted gross income ■-•
12,769
12,528
25,671
188,350
150,059
72,771
32,352
31,241
13,735
5,072
5,351
87,749
95,112
74,045
42,910
153,673
42,921
93,119
131,848
783,132
528,080
205,389
58,489
53,055
34,737
26,319
41,855
445,843
426,879
201,851
92,539
120,809
4,703
8,743
15,093
253,304
256,758
108,564
42,076
18,333
8,809
5,803
9,902
270,988
384,408
228,128
111,460
75,784
12,605
34,375
52,637
262,892
149,984
58,776
21,044
22,649
13,837
11,369
25,343
189,691
147,842
71,185
34,598
47,10o
20,710
14,107
9,735
40,497
25,507
12, 510
1,197
3,654
33,478
6,169
2,389
15,501
18,787
5,203
962
4,393
2,840
(♦)
4,372
18,285
15,486
J 9,929
3,989
2,589
(*)
1,634
4,889
5,735
5,438
10,878
(•)
1 :
(*)
(•)
~
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
:
889,550
506,135
218,317
356,932
551,807
954,607
659,132
4,668,327
3, 107 ,"975
1,220,866
380,588
438,924
2,405,119
1,442,243
704,681
1,687,526
1,189,516
388,056
110,751
118,530
1,931,984
1,042,463
314,978
514,549
859,401
■ 267,324
85,115
120,922
780,687
426,053
199,188
540,067
183,741
74,153
21,863
30,503
107,548
39,881
10,749
50,288
79,125
42,034
13,785
34,193
48,133
46,489
16,565
168,989
(•)
(•)
1,857
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
(•)
7,922
Estates and trusts
Small business corporations
Sick pay exclusion
Moving expense
Adjusted gross income
Net income
Net loss
Net profit
Net loss
sources
(net)
deduction
classes
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amo'jnt
(Thousand
dollars)
Number
of
returns
Amount
(Thouavid
dollars)
Number
of
returns
Amount
(Thousand
dollars)
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thouset^d
dollars)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
170,901
430,051
4,913
8,322
24,694
242,599
9,105
50,134
305,168
43,505
48,292
902
Taxable returns , total
129,587
384,855
2,525
5,825
23,280
239,657
4,335
23,341
,290,776
37,352
38,726
902
598
C«)
I 8,134
13,492
10,322
} 11,321
8,139
4,599
24,871
11,559
25,075
7,155
2,538
949
157
74
(♦)
10,312
18,606
19,551
15,963
8,032
4,550
55,421
33,587
107,166
47,396
24,815
20,104
7,079
11,475
1 :
1, -
(«)
t 911
958
390
150
65
12
5
(>)
2,891
564
879
575
716
95
68
(•)
(»)
( 7,448
1 3,245
7,384
2,810
783
178
34
7
(•)
(•)
25,364
17,267
74,552
56,615
35,105
15,973
7,922
3,538
(«)
1,174
1,153
580
241
133
39
23
(•)
3,579
7,955
3,814
2,507
3,265
866
1,232
7,910
21,035
14,d74
23,450
16,506
15,987
16,152
19,595
1,994
j 49,861
1 16,886
45,462
22,314
10,959
4,626
o87
2,658
(•)
10,317
6,948
6,748
7,734
2,670
2,024
524
147
33
3
5
(•)
12,22d
8,449
5,832
6,432
2,043
2,671
553
191
65
D
5
! ;
704
193
4
2
$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..
il 000 000 or more
461
128
5
4
Nontaxable returns, total- ■■•
41,313
45,197
2,388
2,497
1,414
2,943
4,770
26,793
14,394
(•)
(•)
-
-
No adjusted gross income. ••
(*)
11,116
14,084
8,732
7,089
(•)
6,594
17,090
8,852
11,694
(•)
1
1 (•)
(•)
(•)
(•)
(")
(*)
(«)
(•)
(•)
(*)
(«)
(»)
(•)
(«)
(")
(')
(»)
^84,203
1,410
3,036
43,395
24,713
15,915
7,899
1,729
(>)
1 <<
(»)
(«)
(«)
(•)
1 :
-
-
*600 under 41 000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
-
~
57,041
39,590
26,065
48,205
63,118
55,189
57,598
254,146
2,385
(•)
(•)
2,361
2,454
(«)
(»)
5,719
(-»)
4,605
4,602
14,444
(•)
13,294
16,200
212,055
4,660
(•)
(•)
2,989
18,307
(«)
(«)
23,702
15,676
14,688
7,734
5,407
Returns $5,000 under $10,000-
Returns $10,000 under $15,000
Returns $15,000 or more
71,494
52,501
101,440
14
6
5
,877
,432
,ty45
(«)
(•)
570
(•)
(«)
295
Footnotes at end of table. See text for "Explanation of Classifications and Tenoe" and "Sources of Data, Description of the Sample, and Limitations of the Data-
Individual Returns/1967
Table 34 . —RETURNS WITH TAXPAYERS AGE 65 OR OVER:
Age 65 or Over; Retirement Income Credit
TAXABLE INCOME, AND TAX ITEMS,
99
SOURCES OF INCOME AND LOSS, EXEMPTIONS
INCOME CLASSES— Continued
BY ADJUSTED GROSS
Employee
business
Self-employed
Standard deduction
—
Adjusted gross income
classes
deduction
deduction
Total
deductions
(Thattaand
dollars)
Total
Minimum
10 percent
Number
of
returns
Amount
(Thouaand
dollars)
Number
of
returns
Amount
(Thouasid
dollars)
Number
Amount
(Thoiismd
dollars)
Number
Amount
(Thousmid
dollars)
Number
Amount
(Thousartd
dollars)
Number
Amount
(Thousmirl
dollar a)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
Grand total
123,743
137,072
4,726
3,286
3,329,707
3,4o0,386
1,394,874
2,545,813
1,255,655
914,573
639,219
3,013,969
6,434,835
Taxable returns , total
101,565
llo,33c
3,731
3,099
6,103,003
1,624,729
995,268
733,344
367,221
340,833
628,047
2,268,381
5,112,735
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
9,144
7,951
10,129
11,719
5,990
10,589
20,919
9,601
12,514
2,169
585
214
26
15
22,178
4,901
6,232
5,222
6,609
13,403
12,524
23,540
13,457
20,335
6,018
2,351
1,366
313
565
20,239
1,534
1,465
608
105
17
2
(•)
764
1,452
726
131
23
3
(•)
64,630
222,943
356,073
419,511
( 404,407
352,089
330,649
/ 306,792
1 240,216
749,489
L 411,694
944,512
507,965
323,477
252,594
99,340
121,622
2,221,709
121,984
263, &47
264,697
215,344
142,645
132,523
117,062
85,704
68,565
147,602
38,134
25,306
1,270
207
35
3
1
1,835,658
47,965
U0,598
127,204
108,747
79,968
86,198
86,783
71,597
64,297
147,109
38,009
25,280
1,268
206
35
3
1
899,604
118,610
258,482
261,323
110,653
i 34,771
1,761,969
47,383
109,296
126,049
62,120
22,373
888,434
8,539
108,059
114,430
126,958
116,070
35,704
68,565
147,602
38,134
25,306
1,270
207
35
3
1
73,690
1,884
47,782
62,898
81,688
85,990
71,597
64,297
147,109
38,009
25,280
1,268
206
35
3
1
11,171
35,128
1 175,663
264,819
284,152
268,186
191,278
155,151
136,852
95,166
267,894
131,667
197,922
46,260
13,253
4,046
665
279
745,586
16,666
112,345
228,869
310,763
324,439
265,890
243,866
235,195
175,919
602,380
373,686
919,232
506,697
323,271
252,559
99,337
121,621
1,322,102
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
10,333
6,560
3,779
1,255
7,374
5,546
2,823
2,068
{'■':
(•)
86,565
113,215
623,305
503,554
315,996
148,425
430,649
181,749
223,567
917,691
4L4,881
72,592
21,843
3,335
30,619
102,101
430,911
227,474
43,356
U,036
2,057
170,122
211,009
886,534
400,378
72,282
19,461
(•)
80,214
101,120
426,609
223,991
43,253
11,937
(-)
11,627
12,558
31,157
14,503
3,845
405
981
4,302
3,483
2,000
15^309
211,615
240,370
155,173
59,762
56,586
5,946
U,114
192,394
276,079
272,639
135,338
428,592
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
38,019
39,651
20,919
25,154
29,303
39,482
23,540
44,747
(«}
(•)
(•)
2,536
(«)
(»)
(-)
2,638
2,854,214
1,865,152
731,748
2,823,593
2,697,995
549,673
147,669
65,049
1,292,062
390,741
147,176
64,895
2,508,359
36,954
1,231,972
23,683
189,136
512,719
147,669
65,049
60,091
367,057
147,176
64,895
1,448,763
897,140
270,680
397,386
1,562,152
1,474,412
634,573
2,763,698
Exemptions
daiUrs}
Number of
returns
with no
taxable
income
Taxable income
Income tax
before
credits
(Thousand
dollars)
Tax credits
Income tax
after
credits
Adjusted gross income
classes
Number
of
returns
Amount
(Ihottaand
dollars)
Retirement income
credit
Investment credit
Foreign tax
credit
All other tax
credits
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousittd
dollars)
Number
of
returns
Amount
(Thoostnd
tbllars)
Number
of
returns
Amount
(Thousvid
dollars)
(Thoosar\d
dollars)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(30)
(81)
Grand total
11,639,895
2,251,733
4,309,474
24,381,376
6,332,069
1,616,641
170,973
144,334
29,336
47,701
16,144
10,532
3,080
6,112,480
Taxable returns, total
6,803,068
-
3,893,113
24,118,500
6,293,702
1,211,733
135,333
131,584
26,726
47,692
16,060
8,399
3,045
6,112,480
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..
183,535
586,457
873,927
883,924
728,677
607,973
508,381
401,814
310,924
801,551
332,489
442,821
97,416
27,885
8,363
1,370
561
-
157,112
439,311
529,517
499,496
410,832
323,801
272,213
222,556
163,731
415,496
169,801
223,228
47,530
13,460
4,031
668
280
27,324
299,215
620,594
942,811
1,122,839
1,134,419
1,190,712
1,183,565
996,618
3,441,980
2,177,783
5,232,496
2,594,984
1,449,318
924,057
349,008
430,777
3,817
43,169
92,973
144,977
176,964
182,423
196,724
203,831
173,447
636,463
452,223
1,387,724
982,859
630,576
496,297
195,830
243,405
6,948
139,504
161,761
181,901
144,690
98,139
75,365
73,049
46,083
130,898
56,304
76,599
14,766
4,179
1,265
197
80
143
6,613
14,674
17,331
17,073
15,149
10,059
3,770
6,747
17,965
7,673
10,321
2,032
570
179
27
12
(-)
3,984
6,765
7,370
9,758
9,962
7,763
7,575
6,013
19,799
11,559
26,336
9,271
3,402
1,240
266
117
(«)
159
373
449
573
1,403
896
1,226
909
2,939
2,432
6,714
3,690
2,212
1,443
656
637
) 3,766
8,827
3,443
14,033
6,613
3,109
1,319
260
126
(•)
389
862
268
2,289
2,766
2,840
2,444
935
3,135
J
(♦)
1 5,827
993
396
137
48
4
2
(«)
617
248
35
38
22
3
2,034
3,664
36,399
77,748
f 127,091
159,315
165,511
J 185,721
\ 193,532
165,650
614,679
V. 441,820
1,368,167
974,323
674,376
492,194
194,204
237,585
Nontaxable returns, total
4,836,826
2,251,733
416,363
262,876
38,363
404,908
35,635
12,749
2,614
(•)
(*)
(')
(-}
-
No adjusted gross income...
153,074
309,424
403,538
1,850,824
1,309,424
498,191
183,598
128,753
86,851
188,520
238,876
1,040,012
520,512
117,992
30,188
28,782
89,294
134,739
109,773
51,418
31,139
15,209
81,435
59,359
55,851
51,022
2,lli
11,641
8,769
7,974
7,869
87,704
130,960
106,980
49,623
29,641
2,033
11,325
3,446
7,675
6,106
(•)
3,978
j 4,787
1,995
(•)
282
623
1,676
(♦)
(*)
}(.) "
(•)
-
$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 :
315-435
865.381
o8,290
29,273
1,926
5,396
3,262
18,750
(•)
(•)
7,734
28,917
(-)
(»)
(•)
(•)
(•)
2,403
244,903
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
2,675,8
806,3
916,7
54
68
56
23,
2,
2,
312
586
885
1,423
415
459
,502
,763
,550
5,
3,
j72,637
.43,731
163,210
4,
339,848
536,790
,39,996
4
1.
1
36,704
30,964
53,592
63,872
17,968
20,843
42,472
20,066
52,523
(•)
780
14,763
(«)
(*)
1,850
869,728
6U,679
4,383,170
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-'
100 Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
Table 34 -RETURNS WITH TAXPAYERS AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS
INCOME CLASSES— Continued
Tax from
Tax payments
Adjusted gross income
classes
recomputing prior
year investment
credit
Self -employment
tax
Tax withheld
Excess social
security taxes
withheld
Nonhighway
Federal
gasoline tax
Tax withheld by
regulated invest-
companies
Nonspecified
refundable taxes
withheld
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
CT>iousiind
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousia\d
dollars)
Number
of
returns
Ajnount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
(82)
(63)
(84)
(65)
(3o)
(37)
(88)
(39)
(90)
(91)
(92)
(93)
(94)
(95)
Grand total
23,olS
4,934
794,492
149,c-i9
2,558,742
1,905,212
60,530
3,339
187,423
9,702
5,386
5,206
2,352
2,719
Taxable returns , total
Id, 959
3,345
511,230
127,314
1,973,848
1,844,827
59,320
8,289
38,348
5,304
4,192
5,168
2,152
2,718
(«)
> 2,793
I 2,194
3,024
1,929
4,222
1,509
624
338
94
33
(*)
224
460
390
238
1,207
610
281
274
109
52
10,971
36,704
/ 53,2d1
I 55,722
) 47,277
t 41,896
32,516
23,407
27,896
72,232
35,874
56,849
12,336
3,184
908
144
53
964
4,137
7,831
9,496
9,870
9,935
8,110
6,308
8,696
22,250
12,249
21,271
4,638
1,161
330
48
20
60,411
155,532
238,183
247,879
219,697
198,345
181,033
132,809
93,930
234,448
83,074
97,160
22,618
6,401
1,859
323
141
6,944
64,686
97,548
112,794
118,788
134,982
120,773
93,733
308,298
157,382
311,584
171,410
79,285
30,628
5,651
2,894
(»)
11,115
9,923
13,029
7,199
9,802
4,987
1,694
472
74
33
(*)
760
689
1,360
791
1,909
1,613
708
219
44
14
(«)
7,181
11,564
10,373
9,564
j 8,971
I 6,577
4,788
3,790
9,533
4,535
6,071
1,692
700
297
81
38
(•)
268
581
386
460
407
379
341
216
791
341
529
276
97
66
43
43
(-)
2,239
763
571
270
118
20
7
(*)
1,337
362
1,092
917
585
139
225
(*)
> 1 , 562
336
36
14
3
2
-
$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
(«)
$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
1,099
1,289
219
63
41
2
Nontaxable returns, total
'::,o57
1.088
283, 2oG
22,335
584,394
60,364
(»)
(«)
99,079
4,393
(•)
(■)
(-)
(•)
No adjusted gross income
1,871
(•)
( 3.19b
291
(«)
576
3,821
15,559
47,476
127,269
58,514
17,355
3,777
4,489
414
601
2,275
9,362
5,639
1,880
1,232
932
3,729
37,020
79,426
263,675
135,349
45,463
11,521
8,711
1,745
1,140
4,749
21,309
17,474
7,150
2,003
4,814
(»)
(•)
(*)
(»)
(«)
(»)
(»)
(*)
14,340
17,742
17,737
28,913
11,963
5,979
2,405
969
560
661
1,157
583
231
237
(»)
(«)
1-.-
(«)
(•)
(«)
(«)
:
-
(*)
-
-
-
Returns under $5,000
Returns $5,000 under $10,000...
Returns $10,000 under $15,000.-
Returns $15,000 or more
7,855
3,790
3,091
8,882
1,056
575
412
2,891
435,431
176,316
72,565
109,680
43,830
43,620
22,382
39,817
1,278,188
834,186
234,448
211,920
252,196
584,365
308,298
760,353
2,195
21,038
13,029
24,318
201
1,449
1,360
5,329
129,384
34,687
9,733
13,624
5,566
1,887
815
1,434
(•)
(*)
(»)
2,735
(*)
(«)
(»)
4,166
(.)
(«)
(«)
695
(•)
2,113
Taxpayments — Continued
Tax due at time
of filing
Overpayments
Adjusted gross income
Payments on 1967
declaration
Total
Gash requested
Bonds only requested
Credit on
L968 tax
classes
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thousimd
rhllars)
Number
of
returns
Amount
(Thousand
dollars)
Number
of
returns
Amount
(Thous^d
dollars)
(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
(lOo)
(107)
1,396,200
3,442,900
2,413,910
1,546,349
2,440,136
653,259
2,042,647
403, o24
4,740
1,013
445,328
248 624
1,273,062
3,401,380
2,176,705
1,528,974
1,699,697
552,903
1,352,738
321,937
4,341
373
381,941
2,593
38,331
84,214
127,593
120,822
89,823
76,620
90,517
64,266
215,205
114,826
186,312
44,110
12,925
3,980
651
274
513
7,047
22,166
40,572
50,887
48,039
46,800
67,519
57,266
262,297
233,844
863,367
637,381
465,217
340,673
122,334
135,458
101,270
284,779
299,866
259,562
200,257
157,400
127,616
102,825
91,292
240,927
110,189
152,396
34,563
9,916
3,078
544
225
2,936
22,704
36,356
43,580
45,732
39,587
40,348
39,894
38,016
131,243
96,286
308,820
217,287
156,515
136,014
70,258
103,397
55,842
149,167
227,468
237,751
209,582
165,410
143,406
117,547
72,438
173,415
59,308
70,690
12,957
3,536
1,001
124
55
5,846
16,932
38,224
45,580
40,649
31,335
29,410
29,066
15,348
67,664
35,690
96,997
49,660
26,556
15,426
4,147
4,373
55,044
137,653
196,883
200,606
176,609
140,774
124,261
89,755
53,536
118,763
31,559
23,815
2,656
594
145
19
11
5,642
15,161
34,031
38,807
33,469
27,648
24,970
23,151
U,076
39,391
16,717
29,829
12,142
5,436
2,830
895
692
(*)
(«)
733
(»)
(-)
14,096
35,344
39,539
39,528
26,431
20,728
27,399
19,252
\ 60,522
30,420
51,868
>« 11,211
3,146
903
109
49
1,688
6,773
7,180
3,687
4 348
5,760
4,272
28,058
13,854
66,975
37,506
21,065
12,597
3,252
3 680
$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 3,343
(-)
Nontaxable returns , total
123,138
41,524
242,203
17,377
740,483
100,356
689,903
31,689
(•)
(')
03,387
13,531
Ho adjusted gross income
3,320
5,375
5,380
32,022
30,630
12,733
9,935
18,743
5,106
1 , 189
1,126
6,095
7,122
3,449
2,360
15,077
4,834
15,753
42,888
112,707
45,149
12,373
5,984
2,515
599
722
1,882
7,767
3,941
1,293
753
420
24,499
59,732
93,367
298,290
162,394
57,797
20,458
23,951
7,714
2,328
6,144
26,814
23,395
10,101
3,939
19,421
20,249
57,339
89,782
286,349
153,828
50,439
17,278
14,644
5,183
2,149
5,440
23,855
21,708
8,341
3,482
11,531
1 -;
(•)
5,097
2,394
4,183
( 15,121
12,545
8,356
3,779
11,912
2,532
704
1 573
1,760
7 890
- 7i'
Itn ^n
163,799
127,036
39,548
73,191
Hetumo $5,000 under $10,000.. •
Returns $10,000 under $15,000..
Relums $15,000 or mare
457,93
216,20
3<y;,93
4
u
279,00
263,24
2,803,91
1
3
2
681,6
241,0
311, C
19
61
203,9
Ul,2
1,088,6
LO
79
27
729
174
149
427
414
579
1
57,312
68,516
39,914
598,083
119,065
60,044
(«
(■
)
)
432
(•)
(■)
332
143, d66
61,219
98,592
29,978
28,754
166,393
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample, and Limitations of the Data." . . ,
j-) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are invluded in the appropriate totals.
^Adjusted gross income less deficit.
^Deficit.
Negative "Other sources."
*Includea nonhighway Federal gasoline tax and tax withheld by regulated investment companies when not specified.
HOTK: D<?tall may not add to total because of rounding.
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
101
J5
S 11
IS
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ss
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— 1 to W
oj « <i: <-J o
to-"- d z
102
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
103
Table 37 .—RETURNS WITH RETIREMENT INCOME CREDIT
RETIREMENT
INCOME
, AND CREDIT, BY METHOD OF COMPUTATION AND BY ADJUSTED GROSS
INCOME CLASSES
Number of
returns
Retirement
income
credit
fTTiooaand
Returns
supporting
with no
Schedule B
Returns with supporting Schedule B
Number of
returns
Retirement
income
credit
(Thousand
dtllars)
Number of
returns
Number of retirees
Base of
credit
(Thouaand
dollara)
Tentative
credit
(Thoaaratd
dollara)
R
^tirement
Adjusted gross income classes
Total
Under 65
65 or over
credit
Thousand
dollars)
(1)
(2)
(3)
(4)
C5)
(6)
(7)
(8)
(9)
(10)
(11)
Grand total
1,756,179
192,795
39,477
4,711
1,716,702
2,117,557
199,006
1,918,549
1
,479,256
221,229
188,083
Taxable returns , total
1,331,318
155,107
28,955
3,576
1,302,365
1,539,476
167,938
1,421,533
1
,014,255
151,649
151,530
Under $1,000
$1,000 under $2,000
8,932
159,456
130,518
196,191
152,043
111,642
84,797
81,382
54,028
142,387
59,574
79,531
15,051
4,232
1,276
198
80
168
8,921
17,521
18,982
18,693
17,167
12,117
10,781
8,568
20,113
3,358
10,825
2,036
579
184
27
12
6,743
6,754
> 7,541
3,313
1,724
2,316
455
73
24
1
1
245
598
1,793
265
275
312
70
12
6
(M
(M
8,932
156,081
177,144
192,617
148,863
- 110,450
83,407
79,399
1^ 51,053
139,074
57,850
77,216
14,597
4,154
1,252
197
79
8,932
156,081
187,272
237,336
181,032
153,530
105,049
101,240
69,121
179,625
78,944
104,023
19,543
5,636
1,694
267
101
(»)
13,960
20,347
23,221
11,918
23,631
16,773
14,382
9,530
17,036
4,893
4,198
395
97
22
1
6,948
137,121
166,925
214,165
169,114
129,898
83,275
36,358
59,591
162,540
74,051
99,826
19,143
5,539
1,672
266
101
1,137
58,921
116,711
125,133
123,015
113,044
79,673
68,476
52,151
132,619
54,022
70,216
13,628
3,942
1,231
193
88
175
8,784
17,446
18,715
13,400
16,923
11,914
10,238
7,802
19,847
8,083
10,519
2,018
568
173
27
12
168
$2,000 under $3,000
$3,000 under $4,000
8,784
17,413
$4,000 under $5,000
18,637
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
18,394
16,923
11,914
$8,000 under $9,000
10,202
7,802
19,847
$15,000 under $20,000
$20,000 under $50,000
8,083
10,513
$50,000 under $100,000
2,016
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
567
173
27
$1,000,000 or more
12
424,862
37,689
10,521
1,136
414,340
523,030
31,069
497,011
465,004
69,580
36,553
97,029
135,627
110,161
50,221
29,840
(•)
2,814
11,858
8,995
7,384
6,124
\ 10,521
1,136
, (»)
96,829
130,269
107,978
43,038
29,242
(•)
96,329
133,444
158,598
84,363
52,862
(•)
9,325
6,850
12,910
87,504
126,594
147,483
82,967
52,463
(•)
66,913
127,985
131,041
77,079
59,505
(•)
9,988
19,157
19,608
11,543
8,914
-
Under $600
.
$600 under $1,000
(•)
$1,000 under $2,000
2,811
$2,000 under $3,000
11,423
$3,000 under $4,000
8,791
$4,000 under $5,000
7,516
5,993
Returns under $5,000
940,117
513,464
142,454
160,144
77,156
73,422
20,116
22,101
20,246
11,320
3,313
4,598
1,544
2,227
265
675
919,871
502,144
139,141
155,546
1,064,889
662,561
179,692
210,415
95,181
77,134
17,086
9,605
969,707
535,427
162,606
200,809
707,450
495,598
132,640
143,568
105,786
74,150
19,851
21,442
75,612
Returns $5,000 under $10,000
Returns $10,000 under $15,000
Returns $15,000 or more
71,195
19,850
21,426
Returns with supporting Schedule B— Continued
Taxpayers using the general rule
Adjusted gross income classes
Total
Retirees under 65
Retirees 65
or over
Number of
returns
Number of
retirees
R
I
itirement
income
credit
Thouiand
Retirement
income in
Schedule B
f Thou iartd
dollars)
Number of
returns
Number of
retirees
Retirement
income
credit
(thouaand
dollar a)
Retirement
income in
Schedule B
(Thouatnd
dollara)
Number of
returns
Number of
retirees
Retirement
income
credit
flTiouasid
dollars)
Retirement
income in
Schedule B
(Thousand
dollara)
(12)
(U)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
Grand total
1,537,345
1,391,063
172,041
3
,043,810
174,841
199,006
28,555
228,500
1,451,237
1,692,056
150,712
7,815,310
Taxable returns, total
1,207,336
1,419,339
139,130
7
,059,687
145,364
167,938
25,593
196,373
1,090,783
1,251,399
119,828
6,863,309
Under $1,000
8,932
156,031
172,379
178,920
132,589
95,961
75,467
74,235
46,631
126,169
53,185
63,936
12,872
3,592
1,059
159
69
3,932
156,031
177,742
210,984
152,453
128,713
93,336
91,112
61,370
157,058
70,256
38,706
16,379
4,593
1,340
196
83
168
8,784
17,197
17,353
16,029
14,131
10,434
9,690
7,045
18,194
7,544
9,556
1,732
489
153
21
10
1
6,833
281,657
407,693
552,984
584,624
425,259
363,221
346,463
239,734
914,203
583,409
,210,366
487,373
341,205
161,891
45,049
57,713
(•)
18,960
20,347
19,254
9,735
19,265
13,399
11,708
7,148
15,231
4,217
3,639
365
89
22
1
(«)
18,960
20,347
23,221
11,913
23,631
16,773
14,382
9,530
17,086
4,393
4,198
395
97
22
1
(•
)
2,211
2,887
2,347
2,395
3,704
3,110
2,474
1,686
3,098
333
680
76
14
3
)
(•)
22,674
15,354
8,373
11,545
22,927
23,355
14,546
24,631
37,167
7,133
6,300
363
168
11
6,948
137,121
153,622
164,631
125,636
82,459
66,035
65,901
39,733
114,813
50,084
66,316
12,662
3,543
1,051
159
69
6,948
137,121
157,395
187,763
140,535
105,037
76,562
76,229
51,840
139,972
65,363
84,508
15,984
4,496
1,318
195
33
143
6,573
14,350
16,202
14,439
12,164
8,376
7,679
5,451
16,052
6,908
9,086
1,742
480
152
21
10
_
5,602
$2,000 under $3,000
■ 258,983
$3,000 under $4,000
392,339
544,111
573,079
$6,000 under $7,000
402,332
339,866
$8,000 under $9,000
331,922
265,053
$10,000 under $15,000
877,036
$15,000 under $20,000
576,226
$20,000 under $50,000
1,204,066
$50,000 under $100,000
487,015
341,037
$200,000 under $500,000
161,880
45,049
$1,000,000 or more
57,713
380,008
471,726
32,912
984,125
29,479
31,069
2,965
32,123
360,454
440,656
30,886
952,002
(»)
96,329
129,277
87,338
38,314
26,266
(•)
96,829
131,460
125,060
69,431
46,912
(•)
2,311
11,411
7,814
5,704
5,153
(»)
152,571
254,140
273,825
150,117
152,017
(»)
9,325
6,350
1 11,320
(«)
9,325
6,850
12,910
(•)
731
668
1,552
(»)
8,296
7,787
14,535
87,504
124,610
( 84,353
{ 37,716
( 26,266
87,504
124,610
113,945
68,084
46,513
2,079
10,378
7,276
5,495
5,158
-
Under $600
_
-
$1,000 under $2,000
144,275
246,353
$3,000 under $4,000
261,661
$4,000 under $5,000
148,619
$5,000 or more
151,094
Returns under $5,000
870,055
450,931
126,235
140, U4
978,553
573,627
157,124
181,759
71,755
62,505
18,197
19,534
^
,031,274
,155,571
916,076
,890,389
39,624
95,181
10,329
13,472
3,098
1,656
79,331
796,510
833,372
62,995
2,001,943
Returns $5,000 under $10,000
Returns $10,000 under $15,000
Returns $15,000 or more
61,654
15,231
8,332
77,134
17,086
9,605
9'
3'
It
,977
,167
,025
405
114
34
762
379
036
496,492
140,033
172,154
53,233
16,056
18,428
2,057,594
878,909
2,876,864
Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and LiMtatlons of the Data."
104
Individual Returns/1967 • Age 65 or Over; Retirement Income Credit
Table 3 7 .—RETURNS WITH RETIREMENT INCOME CREDIT: RETIREMENT INCOME, AND CREDIT, BY METHOD OF COMPUTATION AND BY ADJUSTED GROSS INCOME CLASSES— Con.
Adjusted gross income classes
Returns with supporting Schedule B — Continued
Taxpayers using the general rule — Continued
Retirees 65 or over — Continued
Retirement income in adjusted gross income
Pensions and annuities
Number of
returns
Amount
f TTwusand
dollars)
Number of
returns
Amount
( Thousand
dollars)
Dividends in
adjusted gross income
Number of
returns
Amount
( Thousand
dollars)
Net rent
income or loss
Number of
returns
Amount
(Thousand
dollars)
Gross rents
Number of
returns
Amount
(Thousand
doUarr.]
Deductions from the
$1,524 limit
Income excluded from
gross income
Number of
returns
Amount
f Thousand
dollars)
{2^)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
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
1,669,419
1,355,611
2,388,856
725,779
3,110,641
681,234
418,677
1,807,755
1,347,167
1,303,319
2,081,048
611,880
2,992,725
566,941
312,495
1,567,362
908,358
1,065,542
69,430
72,622
82,939
52,786
45,856
24,346
29,177
16,473
49,045
17,647
20,779
3,344
905
229
27
17
103,391
146,323
195,740
135,971
148,052
72,003
87,031
60,852
169,917
69,368
89,664
17,054
6,133
1,600
134
86
6,948
127,591
144,690
156,691
122,461
76,702
64,445
62,328
38,143
110,941
48,495
63,821
12,087
3,309
985
151
4,343
121,472
171,530
203,816
186,906
112,517
112,860
146,116
76,670
318,089
178,137
302,269
85,495
37,265
16,695
3,737
3,131
(»)
45,434
57,546
83,642
67,070
43,673
37,644
47,434
25,210
85,281
41,975
58,248
11,873
3,426
1,015
157
69
(*)
33,742
51,430
103,394
123,776
88,195
130,718
111,660
85,311
346,976
262,009
748,075
394,828
240,050
160,711
45,859
6i,425
(•)
28,391
40,902
41,478
41,489
25,222
18,273
19,260
14,495
34,508
18,462
24,436
4,603
1,280
404
62
27
(»)
19,754
37,968
41,583
59,137
40,570
31,574
30,869
25,454
68,245
63,501
106,423
28,284
9,553
3,260
230
318
(•)
28,391
40,902
40,486
41,489
25,022
18,074
19,260
14,495
34,638
18,292
24,028
4,502
1,251
386
62
26
(•)
48,479
103 , 322
95,829
179,671
101,405
98,502
77,407
68,060
198,117
137,994
274,763
69,310
96,818
13 ,463
2,163
1,670
6,948
129,979
124,262
143,792
102,221
62,606
56,904
52,205
32,192
88,983
41,304
53,414
9,877
2,741
775
112
43
9,257
151,195
128,854
184,174
112,379
80,142
53,422
59,896
38,818
105,256
52,098
67,833
12,567
3,502
954
142
53
174,654
315,758
307,810
114,296
106,182
240,396
281,626
34,319
52,370
51,739
24,412
11,764
43,361
88,831
118,947
61,990
52,972
73,021
103,977
80,784
35,134
22,842
50,126
93,679
75,508
47,788
40,709
23,016
40,475
25,604
15,830
8,925
12,306
37,273
30,217
11,009
27,112
27,388
32,153
25,814
11,514
10,504
20,038
35,518
26,132
14,251
18,357
27,388
32,153
24,623
11,514
10,504
48,302
61,757
62,668
29,591
38,073
75,996
87,909
57,574
31,167
15,615
73,902
63,652
75,539
46,525
22,008
387,832
180,347
49,045
43,003
758,584
556,762
169,917
184,156
728,836
386,702
111,008
129,065
768,261
672,583
318,093
629,919
293,779
229,765
85,281
116,954
280,937
564,698
346,976
1,918,030
208,830
129,061
34,575
49,389
195,461
204,045
69,989
211,739
206,647
128,662
34,705
48,663
450,336
560,713
199,990
596,716
657,627
321,609
89,050
108,332
733,098
371,360
105,415
137,294
Returns with supporting Schedule B — Continued
Taxpayers using the general rule — Continued
Deductions from the $1,524 limit — Continued
Adjusted gross income classes
Earned income in excess of —
Number of
returns
(ThouBBnd
dollars)
$1,200
Number of
returns
(Thous.
dolled
Base of
credit
{ Thou sand
dollars)
Tentative
credit
(Thousand
dillars)
Retirement
income
credit
f Thousand
dollars)
Taxpayers eligible for the alternative method
Number of
returns
Number of
retirees
Retirement
income in
Schedule B
Deductions from the
$1,524 limit
Income excluded from
gross income
Number of
returns
Amount
f Thousand
dollars)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
Grand total
Taxable returns, total
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $3,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $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
Retuma under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
70,321
1,347,530
201,543
15,005
24,587
67,005
65,949
139,130
2,126,500
332,626
2,041
54
5,624
12,628
5,950
381
(•)
11,508
12,705
3,978
9,131
3,579
6,350
8,339
5,235
1,961
2,732
325
86
26
6
2
(»)
5,438
5,202
1,686
3,777
1,736
8,412
7,790
9,190
4,680
12,957
3,620
1,104
160
39
111
1,137
58,921
115,259
119,526
107,195
94,709
69,781
64,730
47,093
121,569
50,418
63,827
12,051
3,362
1,049
146
72
175
8,784
17,230
17,880
16,035
14,181
10,434
9,690
7,045
18,194
7,544
9,562
1,782
489
153
21
10
168
3,784
17,197
17,853
16,029
14,181
10,434
9,690
7,045
18,194
7,544
9,556
1,782
489
153
21
10
6,355
30,679
23,631
28,191
15,093
13,702
15,880
36,087
19,134
23,926
4,938
1,429
379
53
21
10,129
53,811
33,531
50,820
25,621
24,030
27,936
61,246
34,413
42,118
3,259
2,332
646
89
35
14,416
101,199
104,084
160,140
94,733
90,512
105,060
308,090
233,159
459,615
190,139
177,630
59,704
13,603
9,416
6,355
30,479
23,432
23,825
13,109
10,921
13,697
30,925
16,767
20,584
4,241
1,212
308
46
16
10,900
64,982
36,322
42,412
21,463
16,078
19,347
46,910
28,356
35,515
7,206
2,017
510
(»)
(•)
4,874
416,589
62,337
183,677
430,075
10,322
4,372
2,536
2,288
(•)
66,913
127,245
107,661
59,585
52,704
(•)
9,988
19,046
16,114
8,924
7,895
(•)
2,811
11,411
7,814
5,704
5,158
48,642
34,336
20,496
78,230
64,705
40,742
172,749
141,274
116,052
34,951
29,970
11,365
57,298
45,713
18,815
7,940
8,339
(»)
695
7,194
13,260
(•)
2,336
43,678
27,598
5,235
5,188
17,213
21,747
9,190
22,671
658,776
435,990
121,591
131,173
98,511
65,241
18,197
19,599
71,755
62,505
18,197
19,584
120,012
116,938
36,087
49,935
206,874
207,669
61,246
88,002
429,637
669,184
308,090
1,149,6W
101,755
96,299
30,925
43,225
178,893
154,808
46,910
73,839
Footnotes at end of table. See text for "Explanation of Classlfioatlons and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data."
Individual Returns/1967 • Age 55 or Over; Retirement Income Credit 105
Table 37 .—RETURNS WITH RETIREMENT INCOME CREDIT: RETIREMENT INCOME, AND CREDIT, BY METHOD OF COMPUTATION AND BY ADJUSTED GROSS INCOME CLASSES— Con.
Adjusted gross income classes
Grand total.
Taxable returns, total.
Under $1,000
$1,000 under $2,000. .
$2,000 under $3,000..
$3,000 under $^,000. .
$^,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 $A,000
$A,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 supporting Schedule B — Continued
Taxpayers eligible for the alternative method — Continued
Deductions from the
$1,524 limit — Continued
Earned income in
excess of $1,200
Number of
returns
(AS)
1,183
1,675
200
65
15
(«)
(•)
4,970
5,762
1,855
3,145
Ajnount
(Thousand
(49)
9,366
3,860
10,742
2,520
1,051
151
36
111
(•)
(«)
1,466
8,454
3,912
18.472
Base of
credit
under the
general
rule
(Thou send
dollars)
(50)
1,640
20,052
20,030
32,645
14,295
18,086
19,710
44,438
22,229
27,970
5,324
1,576
458
157,503
59,035
53,519
44,949
134,246
149,671
44,438
57,673
Tentative
credit
(ThousBnd
dollars)
(51)
244
2,997
2,994
4,900
2,140
2,707
2,951
6,660
3,328
4,190
793
236
69
23,589
8,840
8,016
6,733
20,097
22,418
6,660
8.632
Retirement
income
credit
(Thous.
doUa
(52)
214
2,997
2,994
4,900
2,140
2,707
2,951
6,660
3,328
4,187
793
236
69
2,937
5,033
4,407
11,181
20,093
6,660
8,628
Taxpayers using the alternative method
Number of
returns
(53)
95,027
(•)
13,697
16,273
14,489
7,940
5,164
4,372
12,905
4,665
8,230
1,724
562
193
38
10
21,631
12,699
49,817
51,213
12,905
15 .422
Number of
retirees
(54)
170,140
{»)
26,402
28,579
24,811
11,713
10,129
7,752
22,568
8,688
15,318
3,164
1,043
354
71
18
56,355
35,522
20,333
86,335
88,934
22,568
28.656
Retirement
income in
Schedule B
( Thou smid
dollars)
(55)
6,848
46,384
40,711
48,351
29,111
32,823
20,762
89,215
47,104
113,653
50,010
29,645
21,071
12,340
9,352
59.706
35.589
136,453
183,831
89,215
283.130
Retirement income in adjusted gross income
Pensions and annuities
Number of
returns
(56)
11,508
16,467
3,733
6,216
1,994
3,669
740
192
73
15
Amount
f Thousand
dollars)
(57)
265,174
197,351
21,426
10,317
11,109
29,959
28,174
6,216
6.692
55,869
27,964
6,774
25,073
5,358
1,477
354
129
65
ll
25,664
41,660
33,035
109,446
27,964
39.729
Number of
returns
(58)
33,522
14,290
14,439
7,940
9,336
12,111
4,597
3,054
1,654
534
183
37
10
21,432
12,499
46,243
49,030
12,111
Amount
(Thousand
dollars)
(59)
195,550
18,821
21,646
20,158
17,156
16,217
33,909
11,705
36,683
11,628
4,526
2,314
518
269
29,847
19,661
10,186
43,902
79,942
33,909
67.643
Returns with supporting Schedule B — Continued
Taxpayers using the alternative method — Continued
Retirement income in adjusted gross income — Continued
Adjusted gross income classes
Dividends in adjusted
gross income
Number of
returns
Grand total.
Taxable returns, total.
Under $1,000
$1,000 under $2,000..
$2,000 under $3,000..
$3,000 under $4,000..
$4,000 under $5,000..
54,950
$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
8,533
13,099
7,147
12,310
4,057
7,362
1,654
550
190
38
10
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
18,057
26,202
9,329
13,861
Amount
(Thousand
dollars)
(61)
7,198
19,476
18,372
42,775
28,721
88,714
61,053
44,196
38,454
17,482
11,053
Net rent
income or loss
Number of
returns
(62)
199
4,765
6,549
3,374
4,167
997
1,590
4,174
1,690
2,953
545
192
56
7
5
7,118
13,459
42,517
38,963
289,672
10, 522
1,191
16,678
16,678
4,174
5,448
Amount
(Thousand
dollars)
(63)
74,391
268
3,523
7,612
6,184
1,199
411
9,047
3,525
3,986
9,318
3,520
1,683
310
-998
-23
12,412
2,415
13,617
24,453
8,525
22,796
Gross rents
Number of
returns
(64)
42,737
31,022
}
11,513
7,541
6,761
1,539
2,827
540
183
56
16,673
16,678
4,174
5,207
Amount
(Thousiatd
(65)
159,337
28,618
14,889
45,674
13,153
26,657
8,951
4,198
14,535
2,084
578
42,520
42,520
51,046
62,490
18,lwi
70,157
Deductions from the $2,286 limit
Income excluded
from gross income
Number of
returns
(66)
74,209
[I
Amount
(Thousand
(67)
,298
!,339 I
,989
1,700
,410
438
150
28
(.)
16,273
3,574
37,317
34,946
10,063
12,721
18,637
13,258
13,758
19,239
6,813
11,307
2,302
676
245
39
27,119
(«)
22,041
3,552
58,307
49,412
15,578
21,390
Earned income in
excess of $1,200
Number of
returns
(68)
4,121
(«)
(•)
(•)
(•)
C)
349
Amount
(Thousand
dollars)
(69)
3,120
(•)
(»)
(•)
(•)
(•)
211
Base of
credit
under the
general
rule
(Thousand
rbllars)
(70)
83,309
1,452
5,607
15,820
18,335
9,897
3,697
5,057
11,049
3,604
6,390
1,577
579
162
47
16
j 24,120
I 24.296
48,674
59,608
11,049
12,395
Tentative
credit
12,439.
216
835
2,365
2,742
1,430
548
757
1,653
539
957
235
79
7,243
3,o05
3.C.33
7,275
8,909
1,653
1,843
Retire-
ment
income
credit
216
835
2,365
2,742
1,480
512
757
1,653
539
957
235
79
25
6
2
3,641
994
2,647
3,857
3,690
1,653
1,842
See text for "Explanation of Classifications and Terms*' and "Sources of Data, Description of the Sample and Limitations of the Data."
(«) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Less than $500.
NOTE: Detail may not add to total because of rounding.
359-768 O - 69 - 8
Section
CONTENTS
States, 107
Standard metropolitan statistical areas, 107
Other geographic classifications. 111
Metropolitan and non-metropolitan areas. 111
Text tables
5.1 Counties or cities comprising the 125 largest standard metropolitan
statistical areas and standard consolidated areas, 1967, 109
5.2 Number of returns, adjusted gross income, and income tax after
credits, for the 125 largest metropolitan areas and all other areas,
by states, 113
Maps
125 largest standard metropolitan statistical areas, 108
Percent of each state's returns filed by taxpayers In large metropolitan
areas, 112
State and Metropolitan
Area Data
Basic tables
38 Selected sources of income, deductions, taxable income, and income tax,
by regions and states, 114
39 Adjusted gross income, exemptions, taxable income, and income tax, by
adjusted gross income classes and states, 116
40 Number of returns and number of exemptions by type of exemption, by
regions and states, 130
41 Selected sources of income, deductions, taxable income, and income tax,
by 125 largest standard metropolitan statistical areas, 131
42 Adjusted gross income, exemptions, taxable income, and income tax by
adjusted gross Income classes and 125 largest standard metropolitan
statistical areas, 135
43 Number of returns and number of exemptions, by type of exemption, by 125
largest standard metropolitan statistical areas, 167
This section of the report presents individual income
tax data for each of the 50 States and for the 125 largest
standard metropolitan statistical areas. Summary tabu-
lations are shown for the seven Internal Revenue Service
Regions and two standard consolidated areas. The meth-
ods used in coding returns for these geographic classi-
fications, and the limitations of these methods, are ex-
plained in the text below.
the number of taxpayers in Maryland, since many U. S.
Government officials and servicemen stationed abroad
or in Washington, D. C. file with the Baltimore District
Office. Many servicemen stationed abroad also file their
returns in New York, California, or Washington State,
where the Army Post Offices (APO's) and Fleet Post
Offices (FPO's) are located. To this extent, data for
these States are also somewhat overstated.
STATES
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 taxpayers 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 employ-
ment, 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 tax-
payments 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.
State estimates based on taxpayer filing practices
generally yield an accurate picture of taxpayers in each
State. There may, however, be a slight overstatement of
STANDARD METROPOLITAN STATISTICAL AREAS
Standard metropolitan statistical areas (SMSA's) are
defined by the Bureau of the Budget in order to make it
possible for all Federal statistical agencies to utilize
the same boundaries in publishing statistical data useful
for analyzing metropolitan problems. Each standard
metropolitan statistical area contains a city (or con-
tiguous "twin" cities) with at least 50,000 inhabitants,
and includes the county of such central city as well as
adjacent counties found to be metropolitan in character
and economically and socially integrated with the county
of the central city. (In New England, the basic units com-
prising the SMSA are cities and towns rather than
counties.)
In this report, data are shown for the 125 largest
SMSA's. These include most of the metropolitan areas
with a 1960 population of 200,000 or more. The counties
or cities and towns comprising each of these areas are
shown in table 5.1. It should be noted that, as counties
adjoining a metropolitan area meet the criteria of metro-
politan character and socioeconomic integration, the
SMSA is redefined to include these counties. Therefore,
the definitions in this report, which conform to those
established by the Bureau of the Budget as of March 1967,
differ in some cases from those used in previous Statis-
tics of Income reports.
107
108
Individual Returns/1967 • State and Metropolitan Areas
Individual Returns/1967 • State and Metropolitan Areas 109
Table 5.1— COUNTIES OR CITIES COMPRISING THE 125 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS AND THE STANDARD CONSOLIDATED AREAS, 1967
Area title and definition
1960
population
Area title and defiTiition
1960
population
Area title and definitiori
1960
population
STANDARD METROPOLITAN STATISTICAL AREAS
AKRON, OHIO
Portage County
Summit County
ALBANY-SCHENECTADY-TROY, NEW YORK
Albany County
Rensselaer County
Saratoga County
Schenectady County
ALBUQUERQUE, NEW MEXICO
Bernalillo County
ALLENTOWN-BETHLEHEM-EASTON , PENNSYLVANU-NEW
JERSEY
Lehigh County, Pa
Northampton County, Pa
Warren County, N.J
ANAHEIM-SANTA ANA-GARDEN GROVE, CALIFORNIA..
Orange County
ATLANTA, GEORGIA
Clayton County
Cobb County
De Kalb County
Fulton County
Gwinnett County
AUGUSTA, GEORCIA-SOUTH CAHOLINA
Richmond County, Georgia
Aiken County, South Carolina
AUSTIN, TEXAS
Travis County
BAKERSFIELD, CALIFORNIA
Kem County
BALTIMORE, MARYLAND
Baltimore c ity
Anne Arundel County
Baltimore County
Carroll County
Harford County^
Howard County
BATON ROUGE, LOUISIANA
East Baton Rouge Parish
BEAUMONT -PORT ARTHUR-ORANGE, TEXAS
Jefferson County
Orange County
BINGHAMTON, NEW YORK-PENNSYLVANIA
Broome County, New York
Tioga County, New York
Susquehanna County, Pa
BIRMINGHAM, ALABAMA
Jefferson County
Shelby County^
Walker County^
BOSTON, MASSACHUSETTS
Essex County (part)
Beverly city
Lynn city
Peabody city
Salera city
Danvers town
Hamilton town
Lynf ield town
Manchester town
Marblehead town
Middletown town
Nahant town
Saugus town
Swampscott town
Topsf ield town
Wenham town
Middlesex County (part)
Cambridge c ity
Everett city
Maiden city
Medford city
Melrose c ity
Newton city
Somerville c ity
Waltham city
Wobum city
Arlington town
Ashland town
Bedford town
Belmont town
Burlington town
Concord town
Framingham town
Lexington town
Lincoln town
Natick towri
North Reading town ^
Reading town
Sherbom town
Stoneham town
Sudbury town
Wakefield town
Watertown town
Way land town
Weston town
Wilmington town
Winchester town
Footnote at end of table .
605.367
91,798
513,569
657,503
272,926
142,585
89,096
152,896
262.199
262,199
492,168
227,536
201,412
63,220
703.925
703,925
46,365
114,174
256,782
556,326
43,541
216_,639
135,601
81,038
212.136
212^136
291,984
291,984
,803,745
939,024
206,634
492,428
52,785
76,722
36,152
230,058
230,058
306,016
245,659
60,357
283,600
212,661
37,802
33,137
721,207
634,864
32,132
54,211
308,051
36,108
94,478
32,202
39,211
21,926
5,488
8,398
3,932
18,521
3,718
3,960
20,666
13,294
3,351
2,798
975,287
107,716
43,544
57,676
64,971
29,619
92,384
94,697
55,413
31,214
49,953
7,779
10,969
28,715
12,852
12,517
44,526
27,691
5,613
28,831
8,331
19,259
1,805
17,821
7,447
24,295
39,092
10,444
8,261
12,475
19,376
BOSTON, MASSACHUSETTS — Continued
Norfolk County (part )
Quincy city
Braintree town
Brookline town
Canton town
Cohasset town
Dedhara town
Dover town
Holbrook town
Medf ield town
Milton town
Minis town
Needham town
Norfolk town
Norwood town
Randolph town
Sharon town
Walpole town
Wellesley town
Westwood town
Weymouth town
Plymouth County (part)
Duxbury town
Hanover town
Hingham town ,
Hull town
Marshf ield town
Norwell town
Pembroke town
Rockland town
Scituate town
Suffolk CouTity
Boston c ity
Chelsea city
Revere c ity
Winthrop town
BRIDGEPORT, CONNECTICUT
Fairfield County (part)
Bridgeport city
Shelton city
Easton town
Fairfield town
Monroe town
Stratford town
Trumbull town
New Haven County (part)
Milford town
BUFFALO, NEW YORK
Erie County
Niagara County
CANTON, OHIO
Stark County
CHARLESTON, SOUTH CAROLINA
Berkeley County
Charleston County
CHARLESTON, WEST VIRGINIA
Kanawha County
CHARLOTTE, NORTH CAHOLINA
Mecklenburg County
Union County
CHATTANOOGA, TENNESSEE-GEORGIA...
Hamilton County, Tennessee
Walker County, Georgia
CHICAGO, ILLINOIS
Cook County
Du Page County
Kane County
Lake County
McHenry County
Will County
CINCINNATI, OHIO-INDIA>UV-KENTUCKY
Clermont County, Ohio
Hamilton County, Ohio
Warren County, Ohio
Dearborn County, Indiana
Boone County, Kentuc ky
Campbell County, Kentucky
Kenton County, Kentucky
CLEVELAND, OHIO
Cuyahoga County
Geauga County
Lake County
Medina County
COLUMBUS, SOUTH CAROLINA
Lexington County
Richland County
COLUMBUS, GEORGIA-ALABAMA
Chattahoochee County, Georgia..
Muscogee County, Georgia
Russell County, Alabama
COLUMBUS, OHIO
Delaware County
Franklin County
Pickaway County
CORPUS CHRISTl, TE.XAS
Nueces County
San Patricio
446,524
87,409
31,069
54,044
12,771
5,840
23,869
2,846
10,104
6,021
26,375
4,374
25,793
3,471
24,898
18,900
10,070
14,068
26,071
10, 354
48,177
74,290
4,727
5,923
15,378
7,055
6,748
5,207
4,919
13,119
11,214
791,329
697,197
33,749
40,080
20,303
337,983
296,321
156,748
18,190
3,407
46,183
6,402
45,012
20, 379
41,662
41,662
1.306,957
1,064,688
242,269
340,345
254,578
38,196
216,382
252,925
252,925
316.781
272,111
44,670
283.169
237,905
45,264
1,220,913
,129,725
313,459
208,246
293,65b
84,210
191,617
_, 268,479
80,530
864,121
65,711
28,674
21,940
86,803
120,700
1,909,483
1,647,895
47,573
148,700
65,315
260,828
60,726
200, 102
217.935
,011
,o23
,351
924
107
,923
855
594
573
,021
13
158
46
754
36
682
35
266
221
45
DALLAS, TEXAS
Collin County
Dallas County
Denton County
Ellis County
Kaufman County"^
Rockwall County^
DAVENPORT-HOCK ISLAND-MOLINE, IOWA-ILLINOIS,
Scott County, Iowa
Henry County, Illinois
Rock Island County, Illinois
DAYTON, OHIO
Greene County
Miami County
Montgomery County
Preble County
DENVER, COLORADO
Adams County
Arapahoe County
Boulder County
Denver County
Jefferson County
DES MOINES, IOWA
Polk County
DETROIT, MICHIGAN
Macomb County
Oakland County
Wayne County
DULUTH-SUPEHIOH, MINNESOTA-WISCONSIN
St. Louis County, Minnesota
Douglas County, Wisconsin
EL PASO, TEXAS
El Paso County
ERIE, PENNSYLVANIA
Erie County
EVANSVLLLE, INDIANA-KENTUCKY
Vanderburgh County, Indiana
Warrick County, Indiana
Henderson County, Kentucky
FLINT, MICHIGAN
Genesee County
Lapeer County
FORT LAUDERDALE-HOLLYWOOD, FLORIDA
Broward County
FORI WAYNE, INDIANA
Allen County
FORI WORTH, TEXAS
Johnson County
Tarrant County
FRESNO, CALIFORNIA
Fresno County
GAHY-HAM10ND-EAST CHICAGO, INDIANA
Lake County
Porter County
GRAND RAPIDS, MICHIGAN
Kent County
Ottawa County
GREENSBOHO-WINSTON-SALEM-HIGH POINT, NORTH
CAHOLINA
Forsyth County
Guilford County
Randolph County
Yadkiri County
GREENVILLE, SOUTH CAROLINA
Greenville County
Pickens County
HARRISBURG, PENNSYLVANIA
Cumberland County
Dauphin County
Perry County
HAHTFORD, CONNECTICUT
Hartford County (part)
Hartford city
Avon town
Bloomf ield town
Canton town
East Granby town
East Hartford town
East Windsor town
Enfield town
Farmington town
Glastonbury town
Granby town
Manchester town
Newir<gton town
Rocky Hill town
Simsbury town
South Windsor towi.
Suff ield town
West Hartford town
Wethersfield town
Windsor town
Windsor Locks town
Middlesex County (part)
Cromwell town
Tolland County (part )
Andover towri
Bolton town,
Coventry town
Ellington town
Vernon town
1,119,410
41,247
951,527
47,432
43,395
29,931
5,878
319.375
119,067
49,317
150,991
727,121
94,642
72,901
527,080
32,498
929,383
120,296
113,426
74,254
493,837
127, 520
266,315
266,315
3,762,360
405,804
690,259
2,666,297
276,596
231,588
45,008
314.070
314,070
250.682
250,682
222.890
165,794
23,577
33,519
416.239
374,313
41,926
333.946
333,946
232.196
232,196
573.215
34,720
538,495
365,945
365,945
573,548
513,269
60,279
461,906
363,187
98,719
520,249
189,423
246,520
61,497
22,804
255,806
209,776
46,030
371.653
124,816
220,255
26,582
549,249
508,868
162,178
5,273
13,613
4,783
2,434
43,977
7,500
31,464
10,811
14,49';
4,968
42,102
17,664
7,404
10,138
9,460
6,779
62,382
20,561
19,467
11,411
6,780
6,780
33,601
1,771
2,933
6,356
5,580
16,961
110
Individual Returns/1967 • State and IVIetropolitan Areas
Table 5.1— COUNTIES OR CITIES COMPRISING THE 125 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS AND THE STANDARD CONSOLIDATED AREAS, 1967— Con.
Area title and definition
1960
populatioTi
Area title and definition
1960
population
320
836
320
836
152
018
2
384
16
610
21
388
7
913
41
056
6
771
15
935
8
547
43
002
5
182
907
123
2OT
769
627
525
32
186
38
643
10,694
632
7,781
9M
1,424
815
2,627
319
1,698
281
1,809
578
221
991
1,300
171
136
802
666
784
80S
891
1.689
420
923
545
261
620
504
255
224
503
89
258
113
662
21
583
578
507
73
647
304
869
114
773
85
218
511
833
24
727
47
600
439
506
457
873
343
490
31
281
83
102
318
487
263
540
54
947
1,186
873
780
255
406
618
203
376
173
829
29
547
313
412
189
044
99
789
24
579
4,342
897
308
567
210
608
553
154
516
682
2,002
512
224
499
392
035
134
840
663
510
663
510
2.405
435
1,628
587
206
948
217
271
352
629
821
897
113
03fi
522
813
92
237
93
809
Area title and definition
HONOLULU, HAWAII ,
Hcmolulu County ,
HOUSTON, TEXAS ,
Harris County
Brazoria County ,
Fort Bend County ,
Liberty County ,
Montgomery County ,
HUNTINGTON-ASHLAND, WEST VIRGINU-KENTUCKT-
OHIO ,
Cabell County, West Virginia ,
Wayne County, West Virginia
Boyd County, Kentucky ,
Lawrence County, Ohio ,
INDIANAPOLIS, INDIANA ,
Bocne County^
Hamilton County ,
Hancock County ,
Hendricks County ,
Johnson County
Marion County ,
Morgan County ,
Shelby County ,
JACKSON, MISSISSIPPI ,
Hinds County , ,
Rankin County ,
JACKSONVILLE, FLORIDA ,
Duval County
JERSEY CITY, NEW JERSEY ,
Hudson County ,
JOHNSTOWN, PENNSYLVANIA
Cambria County ,
Somerset County ,
KANSAS CITY, MISSOURI -KANSAS ,
Cass County, Missouri ,
Clay County, Missouri
Jackson County, Missouri
Platte County, Missouri
Johnson County, Kansas
Wyandotte Coiinty, Kansas ,
KNOXVILLE, TENNESSEE ,
Anderson County
Blount County
Knox County
LANCASTER, PENNSYLVANIA
Lancaster County
LANSING, MICHIGAN
Clinton County
EatCHi County
Ingham County
LITTLE ROCK-NORTH LITTLE ROCK, ARKANSAS
Pulaski County
Saline County
LORAIN-ELYRIA, OHIO
Lorain County
LOS ANGELES-LONG BEACH, CALIFORNIA ,
Los Angeles County
LOUISVILLE, KENTUCKY- INDIANA ,
Jefferson County, Kentucky
Clark County, Indiana
Floyd County, Indiana
MADISON, WISCONSIN ,
Dane County ,
MEMPHIS, TENNESSEE-ARKANSAS ,
Shelby County, Tennessee
Crittenden County, Arkansas ,
MIAMI, FLORIDA
Dade County
MILWAUKEE, WISCONSIN
Milwaukee County
Ozaukee County ,
Washington County^ ,
Waukesha County
MINNEAPOLIS-ST. PAUL, MINNESOTA ,
Anoka County
Dakota County
Hennepin County
Ramsey County ,
Washington County ,
MOBILE, ALABAMA
Baldwin County
Mobile County ,
NASHVILLE, TENNESSEE ,
Davidson Coxmty ,
Sumner County
Wilson County ,
Footnotes at end of table.
500
409
1.418
323
1,243
158
76
204
40
527
31
595
26
839
254
780
loi
202
33
977
52
163
55
438
944
475
27
543
40
132
26
665
40
896
43
70/.
697
567
33
375
34
093
221
367
lS7
045
34
322
455
411
455
411
610
734
610
734
280
733
203
283
77
450
1.092
545
29
702
87
474
622
732
23
350
143
792
185
495
368
080
60
032
57
525
250
523
273
359
27^
359
293
949
37
969
49
684
211
296
271
936
242
980
28
956
217
500
217
500
6,038
771
6,038
771
725
139
610
947
62
795
51
397
222
095
222
095
674
583
627
019
47
564
935
047
935
047
1,278
850
1,036
041
38
441
46
119
158
249
1.482
030
85
916
78
303
842
854
422
525
52
432
363
389
49
088
314
301
463
623
399
36
27
NEW HAVEN, CONNECTICUT
New Haven County (part)
New Haven c ity
Bethany town
Branf ord town
East Haven town
Guilford town
Hamden town
North Branf ord town
North Haven town
Orange town
West Haven town,
Woodbridge tovm
NEW ORLEANS, LOUISIANA
Jefferson Parish
Orleans Parish
St . Bernard Parish
St, Tammany Parish
NEW YORK, NEW YORK
New York City
Bronx County
Kings County
New York County
Queens Coianty
Richmond County
Nassau County
Rockland County
Suffolk County
Westchester County
NEWARK, NEW JERSEY
Essex County
Morris County
Union County
NEWPORT NEWS-HAMPTON, VIRGINIA
Hampton city
Newport News city
York County
NORFOLK-PORTSMOUTH, VIRGINU
Chesapeake c ity
Norfolk c ity
Portsmouth c ity
Virginia Beach city
OKLAHOMA CITY, OKLAHOMA
Canadian County
Cleveland County
Oklahoma County
OMAHA, NEBRASKA-IOWA
Douglas County, Nebraska
Sarpy County, Nebraska
Pottawattamie County, Iowa
ORLANDO, FLORIDA
Orange County
Seminole County
PATERSON-CLIFTON-PASSAIC, NEW JERSEY.
Bergen County
Passaic County
PENSACOLA, FLORIDA
Escambia County
Santa Rosa Ccumty
PEORIA, ILLINOIS
Peoria County
Tazewell County
Woodford County
PHILADELPHIA, PENNSYLVANIA-NEW JERSEY
Bucks County, Pennsylvania
Chester County, Pennsylvania
Delaware County, Pennsylvania
Montgomery County, Pennsylvania.,..
Philadelphia County, Pennsylvania..
Burlington County, New Jersey
Camden County, New Jersey
Gloucester County, New Jersey
PHOENIX, ARIZONA
Maricopa County
PITTSBURGH, PENNSYLVANIA
Allegheny County
Beaver County
Washington County
Westmoreland County
PORTLAND, OREGON-WASHINGTON
Clackamas County, Oregon
Multnomah County, Oregon
V/ashington County, Oregon
Clark County, Washington
PROVIDENCE-PAWTUCKET-WARWICK, RHODE ISLAND-
MASSACHUSETTS
Bristol County, Rhode Island
Barrington town ,
Bristol town ,
Warren town
Kent County, Rhode Island (part)
Warwick city ,
Coventry town ,
East Greenwich town ,
West Warwick town ,
Newport County, Rhode Island (part) ,
Jamestown town
Providence County, Rhode Island Cpart),,,.,
Central Falls city ,
Cranston city ,
East Providence city ,
Pawtucket city ,
Providence city, ,
Woonsocket city ,
Burrillville town ,
Cumberland town ,
Johnston town ,
Line oln town ,
North Providence town ,
North Smithfield town ,
Smithf ield town ,
Washington County, Rhode Island (part),,..
Narragansett town ,
North Kii;gstown town
Bristol County, Massachusetts (part)
Attleboro c ity
North Attleboro town
Rehoboth town
Seekonk town
Norfolk County, Massachusetts
Bellingham town
Franklin town ..,.
Plainville town
Wrenthara town
Worcester County, Massachusetts (part)....
Blackstone town
Millville town
READING, PENNSYLVANIA
Berks County
RICHMOND, VIRGINIA
Richmond city
Chesterfield County
Hanover County
Henrico County
ROCHESTER, NEW YORK
Livingston County
Monroe County
Orleans County
Wayne County
ROCKFORD, ILLINOIS
Boone County
Winnebago
SACRAMENTO, CALIFORNIA
Placer County
Sacramento County
Yolo County
ST. LOUIS, MISSOURI -ILLINOIS
St. Louis city, Missouri
Franklin County, Missouri
Jefferson County, Missouri
St. Charles County, Missouri
St. Louis County. Missouri
Madison County, Illinois
St . Clair County, Illinois
SALT LAKE CITY, UTAH
Davis County
Salt Lake County
SAN ANTONIO, TEXAS
Bexar County
Guadalupe County
SAN BERNARDINO-RIVERSIDE-ONTARIO, CALIFORNIA,
Riverside County
San Bernardino County
SAN DIEGO, CALIFORNIA
San Diego County
SAN FRANCISCO-OAKLAND, CALIFORNIA ,
Alameda County
Contra Costa County ,
Marin County
San Franc isco County
San Mateo County
SAN JOSE, CALIFORNIA
Santa Clara County ,
37
146
13
826
14
570
3
750
lU
450
68
504
15
432
6
100
21
414
2
267
2
267
553
074
19
353
66
766
41
955
81
001
207
498
47
080
9
119
18
792
17
160
13
551
13
220
7
632
9
442
22
421
3
444
18
977
55
247
27
118
14
777
4
953
8
399
27
799
6
774
10
530
3
810
6
685
6
697
5
130
1
567
275
414
275
414
436
044
219
95^
71
197
27
550
117
339
732
588
44
053
586
387
34
159
67
989
230
091
20
326
209
765
625
503
56
998
502
773
65
727
2.104
669
750
026
44
566
66
377
52
970
703
532
224
689
262
509
447
795
6i
760
383
035
716
168
687
151
29
017
309
782
306
191
503
591
1.033
Oil
1,033
Oil
2.643
762
903
209
409
030
146
820
740
316
444
387
642
315
642
315
Individual Returns/1967 • State and Metropolitan Areas
Table 5.1— COUNTIES OR CITIES COMPRISING THE 125 LARGEST STANDARD METROPOLITAN STATISTICAL AREAS AND THE STANDARD CONSOLIDATED AREAS, 1967— Co
111
Area title and definition
1960
population
Area title and defijiitian
1960
population
Area title arid definition
1960
population
SCHANTON, PENNSYLVANIA
Lackawanna
SEATTLE-EVERETT, WASHINGTON
King Coiinty
Snohomish County
SHKEVEPOKT, LOUISIANA
Bossier Parish
Caddo Parish
SOUTH BEND, INDIANA
Marshall County
St . Joseph County
SPOKANE, WASHINGTON .-
Spokane County
SPRINGFIELD-CHICOPEE-HOLYOKE, MASSACHUSETTS-
CONNECTICUT
Haiiipden County, Massachusetts (part)
Chicopee city
Holyoke city
Springfield city
Westf ield city
Agawajn town
East Longraeadow town
Hampden town
Longraeadow town
Ludlow town
Monson town
Paljner town
Southwick town
West Springfield town
Wilbraham town
Hampshire County, Massachusetts (part),..,
Northarapton city
Easthampton town
Granby town
Hadley town
South Hadley town
Worcester County, Massachusetts (part)....
Warren town
Tolland County, Connecticut (part)
Somers town
STOCKTON, CALIFORNIA
San Joaquin
SYRACUSE, NEW YORK
Madison County
Onondaga Courity
Oswego County
'Added for 1967.
ax. 531
234,531
1.107.213
935, OU
172,199
281,481
57,622
223,859
271.057
32,443
238,614
278,333
278, 333
493.999
422,254
61,553
52,689
174,463
26,302
15,718
10,294
2,345
10,565
13,805
6,712
10,358
5,139
24,924
7,387
64,660
30,058
12,326
4,221
3,099
14,956
3,383
3,383
3,702
3,702
249,989
249,989
563,781
54,635
423,028
86,118
TACOMA, WASHINGTON
Pierce County
TAMPA-ST. PETERSBURG, FLORIDA
Hillsborough County
Pinellas County
TOLEDO, OHIO-MICHIGAN
Lucas County, Ohio
Wood County, Ohio
Monroe County, Michigan
TRENTON, NEW JERSEY...
Mercer County
TUCSON, ARIZONA
Pima County
TULSA, OKLAHOMA
Creek County
Osage County
Tulsa County
UTICA-ROME, NEW YORK
Herkimer County
Oneida County
WASHINGTON, D.C. -MARYLAND-VIRGINIA
Washington, D.C
Montgomery County, Maryland
Prince Georges County, Maryland
Alexandria city, Virginia
Fairfax city, Virginia
Falls Church city, Virginia
Arlington County, Virginia
Fairfax County, Virginia
Loudon County, Virginia'
Prince William County, Virginia'
WEST PAM BEACH, FLORIDA
Palm Beach County
WICHITA, KANSAS
Butler County
Sedgwick County
WILKES-BAHHE-HAZLETON , PENNSYLVANU
Luzerne County
WILMINGTON, DELAWABE-MARYLAND-NEW JERSEY,
New Castle County, Delaware
Cecil County, Maryland
Salera County, New Jersey
321.590
321,590
772,453
397,788
374,665
630,647
456,931
72,596
101,120
266,392
266,392
265,660
265,660
418,974
40^495
32,441
346,038
330.771
66,370
264,401
2.076.610
763,956
340,928
357,395
91,023
13,585
10,192
163,401
261,417
24,549
50,164
228,106
228,106
381,626
38,395
343,231
346,972
346,972
414, 565
307,446
48,408
53,711
WORCESTER, MASSACHUSETTS
Worcester County (part )
Worcester city
Auburn town
Berlin town
Boylston town
Brookf ield town
East Brookf ield town
Grafton town
Holden town
Leicester town
Millbury town
Northborough town
Northbridge town
North Brookf ield town
Oxford town
Paxton town
Shrewsbury town
Spencer town
Sterling town
Sutton town
Upton town
Westborough town
West Boylston town
YORK, PENNSYLVANIA
Adams County
York County
YOUNGSTOWN-WAHREN, OHIO
Mahoning County
Trumbull County
STANDARD CONSOLIDATED AREAS
NEW YORK-NORTHEASTERN NEW JERSEY
New York 31SA, New York
Newark SMSA, New Jersey
Jersey City SMSA, New Jersey
Paterson-Clif ton-Passaic SMSA, New Jersey,
Middlesex County, New Jersey
Somerset County, New Jersey
CHICAGO, ILLINOIS-NORTHWESTERN INDIANA
Chicago SMSA, Illinois
Gary-Haramond-East Chicago SMSA, Indiana, .,
328.898
328,898
186,587
14,047
1,742
2,367
1,751
1,533
10,627
10,117
8,177
9,623
6,687
10,800
3,616
9,282
2,399
16,622
7,838
3,193
3,633
3,127
9,599
5,526
290.242
51,906
238,336
509.006
300,480
208,526
14,759,428
10,694,632
1,689,420
610,734
1,186,873
433,856
143,913
6,794,461
6,220,913
573,548
The criteria for including a return in a standarci
metropolitan statistical area were the return address
indicated by the taxpayer and the Internal Revenue dis-
trict code. As a consequence, all the limitations of the
State classifications mentioned above apply to the metro-
politan area classifications as well. In addition, if the
taxpayer indicated a return address other than that of his
place of residence--e.g. his business address, the address
of the assistor who prepared the return, a post office box
in a town other than the one he lived in, or no address at
all- -the return may not have been coded properly as to
standard metropolitan statistical area.
OTHER GEOGRAPHIC CLASSIFICATIONS
Most 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 on
page 112, which represents the field organization of the
Service in 1967.
In recognition of the special importance of even more
inclusive metropolitan statistics for the large conurba-
tions around New York and Chicago, the Bureau of the
Budget has established definitions for two "standard con-
solidated areas." The Chicago, Illinois- -Northeastern
Indiana standard consolidated area consists of the Chicago
and the Gary-Hammond-East Chicago standard metro-
politan statistical areas; the New York- -Northeastern
New Jersey standard consolidated area is made up of four
SMSA's in the New York area, plus two contiguous coun-
ties in New Jersey (see table 5.1).
Totals in the SMSA tables are for all areas falling into
the 125 largest metropolitan areas, plus the two counties
in New Jersey which are part of the New York--North-
eastern New Jersey standard consolidated area. National
totals shown in the State and regional tables differ slightly
from those presented elsewhere in this report because of
differences in sample weights used. These are explained
in the Description of the Sample (section 7).
METROPOLITAN AND NON- METROPOLITAN AREAS
The map on page 112 shows, for each of the 50 States,
the percentage of all returns with addresses in the 125
largest standard metropolitan statistical areas. Only in
seven States- -four in the Northeast, three in the West--
did large metropolitan areas account for 75 percent or
more of the returns filed for 1967. In 22 States, more than
50 percent of the returns came from large SMSA's,
and a total of 40 States had at least some taxpayers living
in metropolitan areas with populations over 200,000. Ten
States had no such metropolitan areas.
A more complete picture of returns from large metro-
politan areas in each State can be found in table 5.2. This
table also shows that, for the United States as a whole,
large metropolitan areas accounted for 61 percent of the
returns, 62 percent of the taxable returns, 66 percent of
the adjusted gross income, and 70 percent of the tax re-
ported on all returns.
112
Individual Returns/1967 • State and IVletropolitan Areas
(A
to
0
i*
//4 - ?
/ * 1
ASKA
(Included i
1
^^r\ ^^
Individual Returns/1967 • State and Metropolitan Areas 113
Table 5.2— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX AFTER CREDITS, FOR THE 125 LARGEST METROPOLITAN AREAS AND ALL OTHER AREAS,
BY STATES
[Taxable and nontaxable returns ]
Geographic Class I
Number of
returns
Adjusted
gross
income
Income tax after
credits
Number of
returns
(Thousand
dollars)
Metropolitan areas
Number of
returns
Adjusted
gross
( Thousand
dollars)
Income tax after
credits
Number of
returns
(Thous
dotlo
All oiher areas
Number of
returns
Adjusted
gross
income
fTTiousand
dollar*}
Income tax after
credits
Number of
returns
(Thousand
dollars)
(1)
U)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
United States, total
STATES
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
^ Ohio
Oklahoma
Oregon
Pennsylvania
Hliode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
'doming
Other areas
REGIONS
Central . . . .,
Mid-Atlantic
Midwest
North-Atlantic
Southeast
Southwest
Western
Other areas
71,653,292
934,745
79,635
538,929
563,254
7,294,735
728,209
1,233,338
192,127
325,048
2,219,933
1,387,694
263,518
235,477
4,365,268
1,824,416
1,041,285
794,183
975,464
1,028,556
366,113
1,562,469
2,189,378
3,081,221
1,339,147
557,871
1,643,243
243,195
547,340
173,596
272,286
2,70i,102
306,241
6,955,885
1,630,572
218,879
3,846,683
822,578
733,744
4,388,799
362,312
775,529
235,533
1,263,598
3,641,314
338,015
163,376
1,541,143
1,204,794
560,091
1,592,420
116,591
199,422
10,287,374
10,713,690
10,933,114
11,542,689
8,819,942
8,000,924
11,105,636
504,719,476
5,891,052
692,171
3,569,783
3,048,192
56,653,527
4,932,246
10,239,689
1,540,373
2,194,882
14,011,192
8,598,673
1,910,919
1,411,254
33,631,805
12,922,245
6,419,938
5,053,016
5,680,753
6,783,193
2,025,320
11,616,270
15,898,074
24,060,864
8,824,958
3,044,859
10,397,183
1,413,401
3,271,544
1,287,781
1,780,347
21,319,373
1,837,400
56,217,133
9,271,748
1,179,696
27,909,620
5,018,326
4,963,262
30,235,247
2,386,510
4,399,728
1,191,924
7,416,336
23,422,368
2,144,554
391,121
10,439,002
9,061,127
3,287,314
10,353,994
736,344
1,220,343
73,360,794
77,345,642
76,276,042
89,433,195
52,633,536
50,832,085
83,112,784
199,422 1,220,348
58,668,350
762,938
59,274
433,799
419,501
6,021,490
534,270
1,071,910
153,474
261,072
1,742,155
1,132,303
219,226
184, 307
3,702,507
1,522,919
798,119
628,662
765,202
840,000
283,347
1,304,858
1,870,730
2,667,493
1,053,740
400,907
1,236,528
189,322
402,404
146,751
226,045
2,293,647
214,758
5,938,701
1,229,763
159,997
3,270,098
643,423
588,486
3,720,244
304,679
594,873
160,746
930,191
2,306,281
265,893
132,706
1,254,425
1,024,490
433,516
1,299,334
96,160
115,629
8,659,233
3,992,721
8,863,374
9,328,169
6,343,123
6,233,055
9,133,040
115,629
62,899,170
623, 5U
87,669
393,485
307,440
7,005,444
564,771
1,479,070
229,162
314,109
1,691,232
975,308
233,530
146,348
4,573,552
1,568,927
706,433
567,302
621,221
797,223
221,086
1,473,371
2,049,910
3,154,361
939,618
307,234
1,338,487
152,650
373,719
172,066
215,716
2,843,616
199,587
7,798,477
992,287
111,727
3,520,855
558,265
587,403
3,302,555
305,001
461,660
113,325
842,075
2,865,813
212,468
99,951
1,240,985
1,130,789
373,723
1,258,684
84,848
145,120
9,239,086
9,903,796
9,470,542
12,169,210
5,898,805
5,945,757
10,121,354
145,120
43,372,143
347,318
414,429
116,245
6,063,607
404,514
525,091
127,740
325,048
1,355,589
561,340
198,367
3,202,956
913,619
179,638
279,489
355,052
521,902
1,127,620
1,348,296
1,992,282
721,872
73,221
979,558
152,633
^2,199,561
96,361
6,043,434
352,616
2,595,700
369,930
309,508
3,368,407
283,123
323,647
617,131
1,971,169
163,959
803,497
780,175
129,899
661,090
5,991,560
7,951,874
5,897,747
3,199,945
3,640,861
3,760,111
7,930,045
334,011,415
2,296,062
2,872,375
746,903
48,402,008
3,063,304
4,258,268
1,122,806
2,194,832
3,923,239
4,151,319
1,496,795
26,325,355
6,892,079
1,258,952
2,107,385
2,468,344
3,795,215
8,994,611
9,967,155
16,412,288
5,503,928
490,713
7,468,545
1,151,084
117,817,672
679,414
50,183,367
2,413,734
19,848,311
2,623,997
2,221,480
23,952,724
1,350,152
2,064,715
4,126,099
14,374,373
1,133,322
6,171,143
6,244,753
850,822
5,086,128
46,472,345
60,253,837
46,793,991
66,263,939
24,465,981
27,390,590
62,370,732
36,666,612
232,958
344,226
99,624
5,036,717
332,577
457,101
104,721
261,072
1,033,855
482,861
166,038
2,773,689
782,963
143,481
234,273
311,326
442,497
953,246
1,144,299
1,744,391
608,327
63,198
823,628
125,401
^1, 384,160
75,466
5,186,211
276,005
2,239,174
301,699
246,575
2,882,260
236,669
254,428
499,782
1,594,259
135,010
635,930
687,967
102,908
570,139
5,180,762
6,776,389
5,045,164
7,024,230
2,943,088
3,080,395
6,616,533
43,860,627
264,130
328,559
30,596
6,060,726
371,409
597,276
130,426
314,109
1,121,910
523,257
183,951
3,731,397
866,976
155,054
259,388
290,923
474,465
1,174,619
1,325,540
2,193,657
673,156
54,226
980,240
152,154
2,417,516
80,392
7,114,656
293,280
2,584,464
323,772
283,617
3,081,191
236,272
220,156
516,942
1,887,782
119,222
780,106
310,963
105,222
635,932
6,046,242
7,947,968
6,328,433
9,273,743
2,993,902
3,478,303
7,792,037
28,281,150
637,426
79,635
124,500
447,009
1,231,129
323,695
708,247
64,387
864,344
326,354
65,151
235,477
1,162,311
905,797
861,648
514,694
620,402
506,654
366,113
434,849
841,082
1,088,940
617,275
479,651
663,685
243,195
394,707
173,596
272,286
504,541
209,379
912,450
1,277,957
218,879
1,250,932
452,648
424,235
1,020,391
79,189
446,882
235,533
646,467
1, 670,145
174,055
163,376
737,647
424,619
430,192
931,330
116,591
199,422
2,296,313
2,761,816
5,085,368
3,342,744
5,179,081
4,240,313
3,175,591
199,422
170,708,062
3,594,990
692,171
697,413
2,301,239
3,256,520
1,868,942
5,981,422
418,067
5,087,903
4,447,353
414,124
1,411,254
7,306,450
6,030,165
5,160,987
2,945,631
3,211,908
2,987,978
2,025,320
2,621,658
5,930,919
7,648,576
3,321,031
2,554,146
3,428,638
1,413,401
2,120,461
1,287,781
1,780,347
3,501,700
1,157,986
6,028,763
6,357,965
1,179,696
3,061,309
2,394,828
2,741,783
6,282,521
536,358
2,335,013
1,191,924
3,290,237
9,043,496
1,011,232
891,121
4,267,358
2,816,374
2,436,490
5,772,367
736,344
1,220,348
27,388,449
17,091,805
29,432,052
23,174,256
28,167,606
23,441,495
20,742,052
1,220,348
479,979
59,274
89,573
319,877
984,775
251, 693
614,809
48,754
658,299
649,443
53,188
184,307
928,319
739,955
654,633
394,390
453,876
397,504
283,347
346,612
726 ,432
923,107
444,912
337,708
452,900
189,322
277,004
146,751
226,045
414,4«7
139,293
752,490
953,757
159,997
1,030,924
341,724
341,910
337,934
68,011
340,444
160,746
480,409
1,212,019
130,383
132,706
568,495
336, 523
330,609
729,194
96,160
115,629
3,478,471
2,216,332
3,818,210
2,803,890
3,900,040
3,152,660
2,516,507
115,629
19,038,545
364,380
87,669
64,925
225,345
944,713
193,362
881,794
48,736
569,321
452,551
44,581
146,348
841,654
701,952
551,379
307,915
330,298
322,764
221,086
303,751
724,370
955,704
316,462
253,007
358,247
152,650
226,566
172,066
215,716
426,100
119,194
683,820
699,007
Ul,727
936,389
234,493
303,791
721,364
58,730
241,504
113,325
325,132
978,033
93,246
99,951
460,878
319,826
268,501
622,751
84,848
145,120
3,192,344
1,960,828
3,142,109
2,895,466
2,904,903
2,467,454
2,329,818
145,120
See text for "Explanation of Classifications and Terras" and "Sources of Iteta, Description of the Sample and Limitations of the Data."
^Includes returns from Middlesex and Somerset Counties, New Jersey, which are not part of the standard metropolitan statistical areas, but are included in the standard consoli-
dated areas •
NOTE; Detail may not add to total because of rounding.
114
Individual Returns/1967 • State and Metropolitan Areas
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rH->ttOCOeO -.JnOCOOOn lAiAtOOrH tOCOtntOOO OiAiAiAiA cniAm-JrH --ttOrHenrH cMOnCMIAIA lO^O-strH rHfMVA-om nOOn
rH-ArHCMtn Ajcn-ONDON tM>rHC~-aN rHrHCOONtn lAtOrHCMentOenOeAiA lA-^OCNJC- tOrnOtn^A QNiArHcnND C-iACOtoen lAC-
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ON -J-^'A NOrHrHCMtO CMCMOJOnnO tONflCOONCn -JOOrHlA-^fAJ-sfrHCM -J-tMCn-strH ^C-^ONCn C-rHrHAJCM rH-stOAcn M
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ON<T.\0^iA (nm-NfO-r-i ONrHrHtnOJ rHiAtOtOCM ^^ON'S(^J4 CPrHr-tOtO rHCnrHSO OrHNOentO ONONrH<\)--i- QNCnNOtOiA encM
CO'D'AOnD CPtMiArHO ViONvtvOON --J-ONOt^O \OtOOtOO«>-*AJ(Mt-- cntOAJAlrH ONOONAJcn f-lrH-4--4-rH tO-sfOCMtO t-CM
lA cntny? -^(OrHO?-^ tOrHrTenAJ NO'lAlANiTcM rHtAM-tOCn OH<nHrH rHH^flONrH C-'A-nJOAJ sTHC^enCNj OCnCAO H
■ArHrH fArH r^ r-\ <r^ •-* AJlAAJCn rxjrHrH
lAu-iO^iA 0>COC~-COen -^-COC^-tONO lAen^NOcn CJNtOrHC^rH rniAOvONO CMrHiACMC^ r^tO--rONrvj cr.cntO-<t'A NOm^rHO rHAI
■^cncMiAcn OencM^e^ ONrHONOrH tOaDNOiArH >Ot^CM^r~ sJ■^^^ONtO O>rC0t>t^ tQr^>lONrH CNjcnONrHi-! C^^tONQNrM 0>A!
[--i>0»CMt^ OjrnrHOejN \OiA-4-Oj^ CMM^T'^H -J-cnAJrHtO CMrHCn^AfM rHCMCO'AtO NOiAC^C-tn lAiAiArnO fArHC-^O^ lA-sJ
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C lAlAAJ C^AJrHfnAJ encMCMCnCO Ot--ONOen lArHOtnu"! NOfMlArHAI C^cnOiNOOJ tOCOC^enen [--CMCMNDen rH""! rvJiAiA rHrH
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61,672,
64,604,
60,696,
70,870,
43,640,
41,199,
67,947,
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76,276
89,438
52,633
50,832
83,112
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Individual Returns/1967 • State and Metropolitan Areas
115
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121
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147
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151
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Individual Returns/1967 • State and Metropolitan Areas
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161
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35
Section
Explanation of
Classifications and Terms
CLASSIFICATIONS
Adjusted gross income classes
The amount of adjusted gross income reported by the
taxpayer on his return was generally the basis for clas-
sifying data by size of income. Returns with deficit and
those on which income and loss were equal were classi-
fied as having "No adjusted gross income" and appear
as a separate class.
Marital status
The five marital classifications were:
(1) Joint returns of husbands and wives,
(2) Separate returns of husbands and wives,
(3) Returns of heads of household,
(4) Returns of surviving spouse, and
(5) Returns of single persons not head of household
or surviving spouse.
Marital status was usually determined as of the last
day of the tax year. If one spouse died during the tax year,
the other was considered married for the entire year. If
a taxpayer was divorced during the tax year and did not
remarry, he was considered to be single for the entire
year. Each of the above is described under a separate
heading.
Regions and States
State classifications were based on the district code
given each return in the Internal Revenue Service district
or regional service center in which it was filed. Districts,
or groups of districts, were identical with State bound-
aries, except that the District of Columbia was a part of
the Baltimore, Maryland, Internal Revenue District. How-
ever, District of Columbia returns were coded separately
based on the street address and zip code shown on each
return. The Office of International Operations had charge
of returns with addresses outside the 50 States. These
included returns from Puerto Rico, Virgin Islands,
Panama Canal Zone, and returns with foreign addresses,
all of which are shown in the State statistics under
"Other areas."
Each of the seven Internal Revenue Regions was com-
posed of a group of districts, as shown by the map in
section 5, and each had a service center in which returns
filed with the service center or through the district offices
were processed.
National totals in the State and regional tables differed
slightly from those presented elsewhere because of dif-
ferences in computing the national and district sampling
weights used to derive the statistics.
Returns with standard deduction or with
itemized deductions
This classification of returns was basically determined
by the presence or absence of nonbusiness itemized de-
ductions.
Returns with itemized deductions were Form 1040 re-
turns which had positive adjusted gross income against
which the taxpayer claimed itemized nonbusiness deduc-
tions in computing his taxable income. A relatively few
returns which showed no deductions were also classified
as itemized deduction returns. This was because when
married persons filed separate returns and all of their
itemized deductions were claimed on one of the returns,
the other spiouse was required to file the same type of
return even though no deductions were claimed.
Standard deduction returns included the following:
(1) All Form 1040A returns,
(2) Form 1040 returns with adjusted gross income
under $5,000 on which the income tax was determined from
the "tax table", and
(3) Form 1040 returns with adjusted gross income of
$5,000 or more on which the taxpayer elected to use the
10 percent or minimum standard deduction.
Returns with "No adjusted gross income" were classi-
fied as standard deduction returns in years prior to
1961. Subsequently, these returns were classified sepa-
rately and excluded from both the standard and itemized
deduction tables.
Taxable and nontaxable returns
Taxability or nontaxability was determined by the
presence or absence of income tax after credits. Many
nontaxable returns showed an amount of self-employ-
ment tax or tax from recomputing prior year invest-
ment credit; however, these taxes were disregarded for
purposes of this classification.
Standard metropolitan statistical areas
A taxpayer's post office address and the Internal Reve-
nue district code assigned to his return were the bases
for a return's inclusion in one of the 125 standard metro-
politan statistical areas listed in text table 5.1 of section
5. These 125 areas conformed to the 1967 definitions
developed by the Bureau of the Budget, and had the largest
359-768 O - 69 - 12
169
170
Individual Returns/1967 • Classifications and Terms
populations, within the 50 States, based on the 1960
Census.
Taxpayers age 65 or over
The presence of the additional exemption allowed tax-
payers age 65 or over was used as the basis of this clas-
sification. In the case of joint returns of husbands and
wives, some had only one additional exemption for age
65 or over while others had two additional exemptions
for age, indicating that both husband and wife were 65 or
more. Whether one or two exemptions were claimed, the
return was considered a return of a taxpayer age 65 or
over.
EXPLANATION OF TERMS
Adjusted gross income
This amount was the result of reducing gross income
from all sources subject to tax by deductions such as the
following:
(1) Ordinary and necessary expenses of operating a
trade or business,
(2) Employee business and moving expenses,
(3) Expense deductions attributable to rents and
royalties,
(4) Expenses for education required to maintain
salary, status, or present employment,
(5) Depreciation and depletion allowed life tenants
and income beneficiaries of property held in trust,
(6) Deductible losses from sales of capital assets and
other property,
(7) Deduction equal to 50 percent of the excess of net
long-term capital gain over net short-term capital loss,
(8) Net operating loss deduction, and
(9) Contributions to a retirement fund by the self-
employed.
A deficit in adjusted gross income occurred when the
allowable deductions or losses exceeded gross income.
Alternative computation of tax
Under the alternative computation, half the excess of
net long-term capital gain over net short-term capital
loss was included in taxable income and tax before
credits was 50 percent of the excess plus an amount
calculated by applying the normal tax and surtax rates to
the balance of taxable income. The effect was to tax long-
term capital gains at a maximum rate of 25 percent and
all other income at regular rates.
This method of income tax computation was available
to taxpayers with a long-term capital gain in adjusted
gross income and whose taxable income, including capital
gains, exceeded $52,000 on joint returns and returns of
surviving spouse, $38,000 on returns of head of house-
hold, or $26,000 on single returns or on returns of
married persons filing separately. These were the
points at which the combined normal tax and surtax
marginal rates on the different rate schedules exceeded
50 percent.
Business net income or loss
The following sources of income or loss were included
here:
(1) Business or profession,
(2) Farm,
(3) Partnership, and
(4) Small Business Corporation.
Each is described under separate heading.
Business or profession net profit or net loss
This source was reported by individuals who were pro-
prietors of a business or members of a profession and
who did not elect to be taxed as a corporation. When
there were two or more proprietorship businesses op-
erated by the taxpayer, the single amount of profit or
loss included in adjusted gross income represented the
combined profits and losses from all business activities.
The proprietor was required to exclude dividends and
other investment income from business profits and to in-
clude them instead with the various types of investment
income for which separate provision was made on the
individual income tax return.
Business costs and expenses were deductible from
gross receipts or gross sales in arriving at net profit
or loss. Compensation of the proprietor was taxable in-
come and therefore not allowed as a business deduction
in computing net profit. The carryover of a prior year
net operating loss was not considered a business expense
but was offset instead against "other income" on the
proprietor's income tax return.
Information on business receipts and expenditures can
be found in Statistics of Income — V. S. Business Tax
Returns.
Capital gain distributions received
These distributions included the following:
(1) Long-term capital gains designated by regulated
investment companies or mutual funds (either distributed
as capital gain dividends or undistributed and retained by
the company though credited to shareholders), and
(2) Long-term capital gain distributions of real
estate investment trusts.
A taxpayer was entitled to a refundable credit of 25
percent of any undistributed capital gains retained by a
regulated investment company or mutual fund. This
represented the tax paid by the company, but deemed
paid by the taxpayer. See "tax withheld by regulated in-
vestment companies."
Credit on 1968 tax
This credit, requested on Forms 1040, wasthatpart of
the overpayment on 1967 tax which the taxpayer specifi-
cally requested be credited to his estimated income tax
for 1968.
Dividend exclusions from adjusted gross income
A taxpayer could exclude up to $100 of eligible divi-
dends from adjusted gross income. On joint returns, the
Individual Returns/1967 • Classifications and Terms
171
maximum exclusion was $200 if both husband and wife
received eligible dividends, each excluding up to $100
against his respective dividend income. For a further
explanation of eligible dividends see "Domestic and for-
eign dividends received."
Dividends in adjusted gross income
Total domestic and foreign dividends less the dividend
exclusion equalled dividends in adjusted gross income.
Also included were amounts of domestic dividends (after
exclusion) from Forms 1040A.
For further explanation see ' 'Domestic and foreign
dividends received" and "Dividend exclusion."
Domestic and foreign dividends received
Domestic and foreign dividends received included- -
(1) Dividends eligible for exclusion consisting of--
(a) Dividends from domestic corporations re-
ceived directly, or indirectly as beneficiaries of income
from estates or trusts, or as partner's share of partner-
ship net profit, together with
(b) the distribution of earnings of a proprietorship
that elected to be taxed as a corporation or a partner's
share of such distribution from a partnership that elected
to be so taxed.
(2) Dividends not eligible for exclusion consisting of
dividends from--
(a) foreign corporations, China Trade Act cor-
porations, exempt farmers' cooperatives, real estate in-
vestment trusts, and
(b) corporations doing business in possessions of
the United States, if 80 percent or more of their gross in-
come was derived from U. S. possessions and 50 percent
or more from the active conduct of a business in U. S.
possessions.
Domestic and foreign dividends did not include capital
gain distributions from regulated investment companies
or nontaxable distributions of stock or stock rights, re-
turns of capital, or liquidation distributions. Also ex-
cluded were so-called dividends on deposits or with-
drawable accounts in mutual saving banks, cooperative
banks, savings and loan associations, and credit unions.
Employee business expenses
An employee was allowed a deduction in the computa-
tion of adjusted gross income for business expenses in-
curred in connection with his employment. Expenses
which qualified included:
(1) cost of travel, meals, and lodging while away
from home in the performance of service as an employee,
(2) any other expenses to the extent covered by a
reimbursement or expense allowance arrangement with
the employer,
(3) business transportation costs, other than com-
muting, and
(4) outside salesman's expenses of soliciting busi-
ness for his employer.
If the employee accounted his deductible expenses to his
employer, he was not required to report the reimburse-
ment in income, except for any amount of reimbursement
in excess of expenses. Likewise, he was not required to
show the expenses on the tax return except those expenses
in excess of the reimbursement.
Certain employee business expenses, such as work
clothes, union dues, and employment agency fees, were
not deductible in the computation of adjusted gross in-
come, but were deductible as an itemized deduction in the
computation of taxable income.
Estates and trusts income or loss
This was the beneficiaries' share of fiduciary income
from any estate or trust. Income from estates and trusts
included amounts required to be distributed and amounts
credited to a beneficiary's account from current year
fiduciary income, whether or not actually received by
him. It also included his share of any accumulation dis-
tribution made by the fiduciary of a complex trust which
distributed income accumulated in prior tax years. The
beneficiary's share of these distributions was reduced by
his share of depletion and depreciation before reporting
the net amount as part of adjusted gross income.
The taxpayer also excluded from estate or trust income
his share of dividends, interest, and gains or losses from
sales of capital assets and other property. Such income
was reported on the tax return on the separate lines pro-
vided for this purpose. A loss from an estate or trust was
allocated to the beneficiary only upwn termination of an
estate or trust which had a net operating loss carryover
or a capital loss carryover, or for its last tax year had
deductions (other than for exemptions and charitable con-
tributions) in excess of gross income.
Additional information on estate and trust income can
be found in Statistics of lncome--1965. Fiduciary, Gift,
and Estate Tax Returns,
Excess social security taxes withheld
If more than $290.40 of social security (FICA) tax was
withheld in 1967 from an employee because he worked for
more than one employer, the excess could be taken as a
refundable credit against the employee's income tax. In
the case of a joint return, the credit was computed sepa-
rately for each taxpayer.
Exemptions
In the computation of taxable income, a $600 deduction
was allowed for each exemption claimed. An exemption
was allowed for each taxpayer shown on a return (on joint
returns husband and wife were each regarded as a tax-
payer). If either husband or wife filed a separate re-
turn, the other spouse's exemption could be claimed on
that return only if the spouse did not file a return, had
no gross income, and was not the dependent of another
taxpayer.
Additional exemptions were allowed for a taxpayer or
spouse who was either age 65 or over or who was blind
before the close of the taxable year. Exemptions were
also allowed for qualified dependents who had less than
$600 gross income and who received more than half their
support from the taxpayer.
The total number of exemptions shown in this report
includes a duplication of exemptions for certain individ-
uals. These individuals were--
172
Individual Returns/1967 • Classifications and Terms
(1) dependents who had less than $600 gross income,
but filed a return to obtain a refund of tax withheld on
wages, and
(2) dependents under 19 years of age or students who
were required to file a return because their gross in-
comes were $600 or more.
These individuals were counted twice, as taxpayers
filing their own returns and as dependents on another
taxpayer's return.
deductible as a medical expense without regard to the 3
percent limitation which limited deductible medical ex-
penses to those in excess of 3 percent of adjusted gross
income. The remaining one-halfcost plus any excess over
$150 was deductible as a regular medical expense. A
deduction for health insurance premiums paid could be
claimed only if a taxpayer itemized his deductions. Text
table 2.4 of section 2 presents statistics relating to the
deduction.
Farm net profit or net loss
This source was reported by individuals who were pro-
prietors of a farm and who did not elect to be taxed as a
corporation. When there were two or more proprietor-
ship farms operated by the taxpayer, the single amount
of profit or loss included in adjusted gross income repre-
sented the combined profits and losses from farm busi-
ness activities.
Farm business costs and expenses were deductible from
gross farm business receipts in arriving at farm net
profit or loss. Gain from sales of livestock held for
breeding purposes and of land with unharvested crops
were reported on the separate schedule for sales of
property (schedule D) and were not reflected in farm net
profit or loss.
Additional information on farm receipts and expendi-
tures can be found in Statistics of Income — U.S. Business
Tax Returns.
Foreign tax credit
A credit against income tax was permitted for foreign
taxes paid only if nonbusiness deductions were itemized
and the foreign tax was excluded from those deductions.
The credit related to the income and profits taxes paid to
foreign countries or possessions of the United States and
included the taxpayer's share of such taxes paid through
partnerships and fiduciaries. In general, the tax credit
was limited to the same proportion of the income tax be-
fore credits as the taxable income from foreign sources
bore to the entire taxable income, but could not exceed
the amount of foreign tax paid. Amounts in excess of the
limitation could be carried over for use in computing the
credit for other years.
Income averaging
The income averaging computation permitted a part of
an unusually large amount of taxable income for any one
year to be taxed at lower rates, thus resulting in a reduc-
tion of the over-all amount of tax due. An eligible indi-
vidual could choose this computation if his averagable in-
come for the year was more than $3,000. "Averagable
income" was the amount by which "adjusted taxable in-
come"- exceeded 133-1/3 percent of "average base period
income" (the average of taxable income with certain other
adjustments, for the 4 preceding tax years). Briefly, the
income averaging computation operates to tax a part of the
unusually large amount of income (the averagable income)
at the same lower tax rate which applies to the first one-
fifth of such averagable income.
The income averaging computation could apply to all
types of taxable income except net long-term capital
gains, income from gifts or inheritances, or wagering in-
come. See schedule G, income averaging, reproduced in
the section on "Forms and Instructions," for an explana-
tion of the computation involved.
Income subject to tax
For returns with normal tax and surtax, the income
subject to tax was "taxable income." For returns with
alternative tax computation, the income subject to tax was
either:
(1) Taxable income, when that amount exceeded one -
half the excess net long-term capital gain over net short-
term capital loss, or
(2) One-half excess net long-term capital gain over
net short-term capital loss when that amount equaled or
exceeded taxable income.
Heads of household
These returns were filed by certain persons who fur-
nished over half the cost of maintaining a household for
the entire year for at least one qualifying relative. This
classification was available only to unmarried persons,
married persons legally separated, or persons married
to nonresident aliens.
A special tax rate schedule was provided for head of
household which gave approximately half the benefit of the
joint return shcedule.
Health insurance premiums
For tax years beginning after December 31, 1966, one-
half the cost of medical insurance up to $150 was fully
Income tax after credits
Income tax after credits was derived by deducting sta-
tutory credits from income tax before credits. It did not
include self-employment tax or tax from recomputing
prior year investment credit.
Income tax before credits
This was the tax liability computed on taxable income
based on:
(1) The regular combined normal tax and surtax in-
cluding tax from the optional "tax tables,"
(2) Alternative tax, or
(3) Tax computed using the income averaging provi-
sions.
Individual Returns/1967 • Classifications and Terms
173
Interest received
Interest received was the taxable portion of interest
received from bonds, debentures, notes, mortgages,
personal loans, bank deposits, and savings accounts.
Investment and other income
The following sources of income were included for
purposes of table 1,7 and table 9 in section I:
(1) Dividends in adjusted gross income,
(2) Interest received,
(3) Rent,
(4) Royalty, and
(5) Estate and trust net income or net loss.
Each is described under separate heading.
Investment credit
The investment credit applied against income tax was
7 percent of a taxpayer's qualified investment in certain
new and used depreciable assets, chiefly machinery and
equipment, with a useful life of 4 years or more. Quali-
fied investment was defined as cost or basis reduced by:
(1) one-third if the useful life was at least 6 years
but less than 8 years, or
(2) two-thirds if the useful life was at least 4 years
but less than 6 years.
Total qualified investment was limited to $50,000 for
used property and was reduced by 4/7 if the investment
was in public utility property. Income tax against which
the credit was applied was first reduced by the foreign
tax and retirement income credits. If the amount of tax
remaining was more than $25,000, the credit could not
exceed $25,000 plus 50 percent (25 percent before March
10, 1967) of the tax liability over that amount. Amounts
in excess of this limitation could be carried over (or
carried back) for a prescribed number of years to be
claimed as a credit.
There was a suspension of the investment cre(;iit, with
certain exceptions, for property constructed or acquired
between October 10, 1966 and March 9, 1967 which
limited the credit to the first $20,000 of investment made
during that period.
Itemized deductions
Itemized deductions from adjusted gross income could
be taken only on Form 1040 returns. Included were de-
ductions for contributions, interest paid, taxes, medical
expenses, and other deductions for which no specific
line or schedule was provided on the return. Such other
deductions included unreimbursed casualty and theft
losses, alimony payments, child care expense, educa-
tional expense, and certain expenses connected with the
taxpayer's employment.
Joint returns of husbands and wives
These were either returns on which a married couple
reported their combined income or returns of married
couples where only one spouse had income but exemptions
for both were claimed. Generally, the filing of a joint
return resulted in a tax saving because of "income split-
ting" which was automatically provided for in the joint
return tax rate schedule.
Marginal tax rates
The marginal tax rate was the highest rate used by a
taxpayer in computing tax. Since it applied to income in
excess of a specified amount, the marginal rate varied
from taxpayer to taxpayer according to the "upper limit"
of this taxable income. For example, if a joint return
showed taxable income of $11,000, the tax rate schedule
(reproduced in the income tax return facsimile at the end
of this report) indicates tax as $2,190 plus 32 percent of
the excess over $10,000. The marginal tax rate in this
case is 32 percent. See also the example in the text in
section 3 -- Tax Computation and Tax Rates.
Moving expense deduction
An employee could deduct in the computation of adjusted
gross income reasonable expenses incurred in moving
from his old residence to his new residence at his new
place of employment. Expenses deductible included those
for moving household goods and personal effects, and the
cost of transportation, meals, and lodging of the taxpayer
and members of his household en route to his residence.
In order for a taxpayer to qualify for the deduction:
(a) his new place of work had to beat least 20 miles
further from his former residence than was his old prin-
cipal place of work; and
(b) he must have been employed on a full-time basis
for at least 39 weeks during the 12-month period immedi-
ately following his arrival in the general location of his
new place of work. If at the time of filing he had not yet
met this test, he could claim the deduction but the amount
of the deduction was reportable as income in the next tax
year if he subsequently failed to qualify. Otherwise, he
could claim the deduction on an amended return after
actually meeting the test.
If the employer reimbursed moving expenses, any ex-
cess reimbursement should have been included in the
taxpayer's gross income. If the reimbursement was less
than the expense, the taxpayer deducted the difference.
If the reimbursement equaled the expenses, neither item
had to be reported.
See the text and texttable 2.1 of section 2 for additional
information on the moving expense deduction.
Nonhighway Federal gasoline taxes
A credit could be claimed by any individual for Federal
taxes paid on:
(1) gasoline used--
(a) on a farm for farming purposes,
(b) other than as fuel in a highway vehicle,
(c) in furnishing scheduled common carrier public
passenger land transportation along regular routes.
(2) lubricating oil used other than in a highway motor
vehicle.
The credit was combined withother prepayments on the
tax return and any amounts in excess of income tax lia-
bility were refundable.
174 Individual Returns/1967
Nonspecified refundable taxes withheld
Refundable credits for nonhighway Federal gasoline tax
or tax withheld by regulated investment companies which
the taxpayer did not specifically identify were tabulated
under this classification. Such credits were combined
with other prepayments on the tax return, and any amounts
in excess of the income tax liability were refundable.
Nontaxable distributions received
Generally, these amounts were distributions by cor-
porations to stockholders which were not out of earnings
and profits, but which represented a return of capital.
Such distributions were nontaxable to the extent that they
did not exceed the cost of the stock. If they did exceed
cost, the distributions were treated as short-term or
long-term capital gains depending on the length of the
time the stock was held. Return of partnership capital
may, to some extent, be reflected in these amounts and
was treated similarly.
Normal tax and surtax
The income tax imposed upon taxable income subject to
normal tax and surtax rates was divided into a:
(1) Normal tax of 3 percent of taxable income, and
(2) Surtax levied on a scale graduated in relation to
size of taxable income.
To facilitate computation, the normal tax and surtax
rates were combined in the tax tables furnished to the
public.
Ordinary gain from sales of depreciable property
Included here was that portion of gain not eligible for
treatment asacapitalgain(under section 1231) from sales
of depreciable property specified in sections 1245 and
1250 of the Internal Revenue Code.
The depreciable property to which section 1245 applied
was (1) personal property other than livestock, whether
tangible (such as machinery and equipment), or intangible
(such as patents or copyrights), and (2) other tangible
properly including certain realty other than buildings and
their structural components, if it was an integral part of
certain specified business activities, or which constituted
research or storage facilities used in connection with such
activities. The business activities qualifying were manu-
facturing, production, or extraction, or the providing of
transportation, communication, electrical energy, gas,
water, or sewage disposal services.
The depreciable property to which section 1250 applied
was real property not already covered by section 1245.
In general, this property consisted of buildings or their
structural components in the case of tangible property, or
represented leaseholds of land, in the case of intangible
property.
The amount of gain on dispositions of property under
sections 1245 and 1250, treated as ordinary gain gener-
ally depended upon the amount of depreciation claimed on
the asset although other factors were also considered in
the case of section 1250 dispositions.
Under section 1245, the amount of gain treated as ordi-
nary income was based, generally, on depreciation allowed
or allowable after 1961.
• Classifications and Terms
Under section 1250, the amount of gain treated as ordi-
nary gain was based, in general, on the depreciation al-
lowed or allowable after 1963. But this "depreciation
recapture" was further qualified so that if the property
was held for more than 1 year before it was disposed of,
ordinary gain was reduced to the difference between the
depreciation computed under some accelerated method,
and the depreciation computed assuming the straight-line
method. If the property was held more than 20 months, the
"recapture" was further reduced to a proportion of this
difference until, when the property was held for 10 years,
the "recapture" as ordinary gain was not applicable at
all.
Other sources of income (or loss)
Included here were such items as alimony received,
prizes, awards, sweepstakes winnings, gambling profits,
recovery of bad debts and taxes deducted in a prior year,
insurance received as reimbursement for medical ex-
penses taken in a previous year, and any other income
subject to tax for which no entry was provided on the
return form.
Taxpayers were required to apply any deduction for
business net operating losses, against "other income."
In general, these amounts represented prior year losses
of proprietors, partners, and shareholders of electing
Small Business Corporations that exceeded the adjusted
gross income of the loss year.
Other tax credits
"Other tax credits" included (1) the credit for tax-
free covenant bonds, allowed only if nonbusiness deduc-
tions were itemized, and (2) the "throwback tax credit,"
whether claimed on a standard or itemized deduction
return.
The credit for tax-free covenant bonds was for the tax
paid on the bond interest by the issuing corporation for
the owners. Bonds with a tax-free covenant were issued
prior to 1934 and provided that the corporation pay part
of the income tax on the interest usually at the rate of 2
percent.
The throwback tax credit was the recipient's pro rata
share of taxes paid by a complex trust in preceding tax
years which would not have been payable by the trust had
the trust in fact distributed income currently to the bene-
ficiaries instead of accumulating it before distribution.
Thus, income tax paid on accumulation distributions
deemed distributed in prior years was not refunded to
the trust but was allowed as a credit against the income
tax liability of the recipients.
Credits in excess of the total tax were treated as an
overpayment and as such were refundable.
Other taxpayments
This item included credits for the following taxpay-
ments:
(1) Excess social security taxes withheld,
(2) Nonhighway Federal gasoline tax,
(3) Tax withheld by regulated investment companies,
and
(4) Nonspecified refundable taxes withheld.
Each is described under separate heading.
Individual Returns/1967 • Classifications and Terms
175
Overpayment
An overpayment of tax occurred when the sum of the
tax withheld, payments on declaration of estimated tax,
and refundable taxpayment credits, exceeded the com-
bined income tax after credits, self-employment tax, and
tax from recomputing prior year investment credit.
Overpayments on Form 1040A gave rise to a refund.
Overpayments on Form 1040 could be refunded or, at the
taxpayer's election, taken as a credit on the subsequent
year's estimated tax, or taken partly as a refund and
partly as a credit against estimated tax. See text table
3.5 in section 3.
Partnership net profit or net loss
Partnership net profit or loss was reported by persons
who were members of a partnership, syndicate, joint
venture, or association, that did not elect to be taxed as
a corporation. The taxpayer's profit or loss from such
a partnership was his share of the ordinary income or loss
of the enterprise together with payments made to him as a
salary or for the use of capital. If the individual was a
member of more than one partnership, the single amount
of partnership profit or loss reported in adjusted gross
income, whether actually received or not, was the com-
bination of all his shares.
The ordinary income of the partnership did not include
dividends qualifying for the exclusion, net short- and
long-term capital gain or loss, and interest on tax-free
covenant bonds. The partner's share of each of these
items was reported by him in its respective source of
income on the return form.
Additional information for partnerships can be found in
Statistics of Income U. S. Business Tax Returns.
Payments on 1967 declaration of estimated income tax
Such payments were reported on Form 1040 returns.
The payments received with the 1967 Declaration of Esti-
mated Income Tax, Form 1040ES, also included any credit
which was applied against the estimated tax by reason of
an overpayment of the 1966 tax liability. See Form 1040ES
reproduced at the end of this report for an explanation of
the requirements for filing.
Pensions and annuities
Pensions and annuities represented the taxable portion
of amounts received during the year. The full amount of a
pension or annuity received by a retired employee who
contributed nothing toward the cost was taxable. If the
recipient contributed to the cost, methods were provided
for computing the nontaxable amount to be excluded. The
method used depended upon the type of pension or annuity
but, in general, was designed to estimate the portion of
receipts that represented recovery of recipient's cost.
Refund
A refund of tax included all overpayments on Form
1040A and that part of overpayment on Form 1040 not
applied by the taxpayer as a credit to the next year's esti-
mated tax. Tax refunds could be requested in cash or
United States Savings Bonds, Series E, (with any excess
over the bond price being refunded in cash). When bonds
and cash were both checked on the return, the refund was
made entirely in cash. The refund had to be at least
$18.75 before the bond election could be made.
Rent net income or loss
Rent net income or loss constituted a part of adjusted
gross income and was determined by deducting from gross
rents amounts for depreciation, repairs, maintenance, in-
terest, taxes, commissions, advertising, fuel, insurance,
janitor service, and other allowable expenses related to
the rented property.
Retirement income credit
A credit for "retirement income," as discussed in sec-
tion 4, was allowed an individual if he received ' 'earned
income" of more than $600 in each of any 10 calendar
years prior to the tax year for which the credit was
computed.
Retirement income for taxpayers under 65 years of age
was defined as pension and annuity income received under
public retirement systems. Retirement income for tax-
payers age 65 or over was defined as all pension and
annuity income plus dividends in adjusted gross income,
interest, and gross rents.
Two methods were provided for computation of the
credit:
(1) Under the general rule, the tentative credit was
15 percent applied to the lesser of retirement income re-
ceived during the year or $1,524 for each qualified re-
tiree (on joint returns, if each spouse met the past earn-
ings and current retirement income requirements, the
total retirement income limitation for both was $3,048)
reduced by amounts of earned income and by social se-
curity, railroad retirement, or other tax-exempt pen-
sions.
(2) An alternative method was available if a husband
and wife filed a joint return, were both age 65 or over,
and at least one met the earned income requirement.
This method provided a $2,286 limitation on the base of
the tentative credit which also was reduced by earned
income and tax-free pension and annuity payments ex-
cluded from gross income.
Earned income was defined, in general, as salaries,
wages, and other compensation for personal services
rendered with certain adjustments based on the tax-
payer's age as follows:
(1) Taxpayers 62 years of age were required to re-
duce the maximum amount of retirement income for
credit computation by earned income in excess of $900.
(2) Taxpayers age 62 but under 72 were required
to reduce the maximum by 50 cents for every dollar
earned in excess of $1,200 but less than $1,700. Earned
income in excess of $1,700 reduced the maximum dollar
for dollar.
(3) Taxpayers 72 years of age or older had no re-
duction for earned income.
The actual credit, however computed, could not exceed
the income tax reduced by credits for foreign taxes and
for tax withheld at source on tax-free covenant bond
interest.
176 Individual Returns/1967
Retirement income in adjusted gross income
Included here were pensions and annuities, interest,
dividends, and rent net income or loss. This amount in-
cluded the income of both husband and wife even though
only one was eligible for the retirement income credit.
Retirement income in schedule B
Included here were pensions and annuities, interest,
dividends, and gross rents shown in part V of schedule
B (Retirement Income Credit Schedule). This amount in-
cluded only income of taxpayers eligible for the retire-
ment credit and therefore will not equal retirement in-
come in adjusted gross income.
Royalty net income or loss
Net royalties consisted of gross royalties less deduc-
tions for depletion, depreciation, office rent, legal fees,
clerical help, interest, taxes, and similar items. Gross
royalties included revenues from oil, gas, and other
mineral rights; revenue from patents, copyrights on
literary works, trademarks, formulae, and so on.
Salaries and wages (gross)
Gross salaries and wages were amounts of compensa-
tion for personal services prior to adjustments for ex-
cludable sick pay and certain expenses connected with em-
ployment. Also included were commissions, bonuses,
tips, fees, excess reimbursement over employee business
expenses, and the value of nonmonetary payments for
services, e.g., merchandise, accommodations, property,
etc. Excluded were tax-exempt portions of salaries and
wages earned abroad.
Sales of capital assets
Net short-term gain or loss. --Gains and losses from
sales or exchanges ofcapital assets held 6 months or less
were considered to be short-term. To obtain the net
short-term gain or loss, gains and losses from current
year transactions were combined with--
(1) any capital loss carryover from 1959-1963,
(2) any short-termcapitallosscarryover from 1964-
66, and
(3) any net short-term gain or loss received from
partnerships or fiduciaries.
Net long-term gain or loss.- -Gains and losses from
sales or exchanges of capital assets held more than 6
months were considered to be long-term. To obtain the
net long-term gain or loss, gains and losses from cur-
rent year transactions were combined with--
(1) any net long-term gain or loss received from
partnerships or fiduciaries,
(2) any capital gain distributions of regulated invest-
ment companies, mutual funds and real estate investment
trusts,
(3) net long-term gains included in the profits of
Small Business Corporations electing to be taxed through
shareholders, and
(4) any long-term capital loss carryover from 1964-
66.
• Classifications and Terms
Short-term capital loss carryover. --This carryover
was the unused portion of any net capital loss sustained
from 1959-1963 and any net short-term loss sustained
since 1963 which exceeded the loss year's net capital
gain or the $1,000 maximum net capital loss deduction.
Long-term capital loss carryover. --This carryover
was the unused portion of net long-term loss sustained
since 1963 which exceeded the loss year's net short-term
capital gain or the $1,000 maximum deduction for net
capital loss. If both a net short-term loss and net long-
term loss were incurred, the net short-term loss was
offset first.
Net gain. --In computing the gain in adjusted gross in-
come, the net short-term gain or loss was combined with
the net long-term gain or loss and the resultant gain if
long-term was reduced 50 percent. The amount of net
gain in adjusted gross income conformed to one of several
conditions, namely, (a) on certain returns, 50 percent of
the excess net long-term gain over net short-term loss,
(b) on returns with only a net long-term gain, 50 percent
thereof, (c) on returns with both net short- and long-
term gain, the entire amount of net short-term gain com-
bined with 50 percent of the net long-term gain, (d) on
returns with only a net short-term gain, the entire net
gain, and (e) on other returns, the entire excess of net
short-term gain over net long-term loss.
Net loss. --In computing net loss in adjusted gross in-
come the net short-termgainor loss was merged with the
net long-term gain or loss, and the excess loss was al-
lowed to the extent of the smallest of (1) the capital loss,
(2) taxable income (adjusted gross income if the "tax
table" was used) computed without regard to capital
gains and losses and the deduction for personal exemp-
tions, or (3) $1,000.
For additional information on capital gains and losses,
by asset type, see Statistics of Income- -1962, Supple-
mental Report, Sales of Capital Assets Reported on Indi-
vidual Income Tax Returns.
Sales of property net gain or loss
Included here were the following sales of property:
(1) Net gain or loss from sales of capital assets,
(2) Ordinary gain from sales of depreciable property,
and
(3) Net gain or loss from sales of property other than
capital assets.
Each is described under separate heading.
Sales of property other than capital assets,
net gain or loss
The amount included in adjusted gross income resulted
from sales or exchanges of property which either were not
capital assets or were not treated as capital assets. Each
taxpayer included his share of such gain or loss received
through partnerships and fiduciaries. In contrast to capi-
tal gain or net loss, gain or loss from these transactions
were included in their entirety in computing adjusted gross
income. Losses on sales or exchanges of small business
investment company stock were ordinary losses rather
than capital losses. Also, losses on small business stock
were ordinary losses to the original holders; however, this
Individual Returns/1967 • Classifications and Terms
177
ordinary loss was limited to $25,000 on separate returns
and $50,000 on joint returns.
Self-employed pension deduction
In general, all self-employed individuals who were sub-
ject to self-employment tax were eligible for this deduc-
tion which was based on self-employment earnings. These
individuals could contribute to a qualified retirement plan
and deduct such contributions in computing adjusted gross
income.
For purposes of the deduction, self-employed individ-
uals were separated into employees and owner-employ-
ees. Owner-employees were proprietors, or partners who
owned more than 10 percent of either the capital interest
or the profits interest in a partnership. If an owner-
employee wished to participate in a retirement plan, all of
his employees (excluding part-time and seasonal employ-
ees) with 3 or more yearsof service must also have been
included in the plan. An owner-employee might contribute
annually to a pension plan 10 percent of his earnings or
$2,500, whichever was less. The deduction itself was
limited to 50 percent of the contribution but could not
exceed $1,250.
Self-employed individuals other than owner-employees
were not bound by the $2,500 limit on contributions, but
they were subject to the same limitations on the amount
of the deduction.
See section 2 and text table 2.2 for additional informa-
tion on the self-employed pension deduction.
Self- employment tax
This tax was reported by each individual who had self-
employment earnings of at least $400 derived from a
proprietorship and from his share of partnership profits
even if these enterprises elected to be taxed as corpora-
tions. Citizens employed by foreign governments or in-
ternational organizations were subject to self-employ-
ment tax on salaries for 1960 and subsequent years.
Certain types of income and deductions such as invest-
ment income, capital gain or loss, net operating loss
deduction, and casualty losses were not allowed in com-
puting self-employment earnings.
The maximum amount subject to self-employment tax
for 1967 was $6,600 reduced by any wages on which social
security tax had been withheld by an employer. The maxi-
mum self-employment tax payable was $422.40 based on
the 6.4 percent rate in effect for that year. Nonrefundable
income tax credits could not be applied against this tax.
Separate returns of husbands and wives
These were returns of married persons, each of whom
filed a return independent of his spouse and reported only
his own income, exemptions, and tax. Also included were
returns of married persons where only one sprause had
income but elected to use this classification. Returns with
community income divided between husband and wife were
included here.
Sick pay exclusion
An employee was allowed to exclude from salaries and
wages, income received under an employer-provided wage
continuation plan for periods of absence due to injury or
sickness.
If an employee received over 75 percent of his weekly
rate of wages for absence due to injury or sickness, there
was a 30 day waiting period before the exclusion was
available. The amount to be excluded thereafter was
limited to a rate not to exceed $100 a week.
If an employee received 75 percent or less of his weekly
rate of wages, the waiting period was only 7 days, but the
exclusion for the first 30 consecutive days of absence was
limited to a rate not to exceed $75 a week. After 30 days
the weekly rate of exclusion was increased to $100 a week.
The waiting period applied whether the employee was sick
or injured, unless he was hospitalized for at least 1 day
during the period of absence, in which case, the waiting
period was waived.
Single returns
These were returns of unmarried persons who did not
qualify as head of household or surviving spouse.
Small Business Corporation profit or loss
Net income or loss of a qualified Small Business Cor-
poration (defined in section 1371 of the Code), whether or
not distributed, was taxed directly through each share-
holder.
To qualify as a Small Business Corporation, a company
had to be a domestic corporation with no more than ten
shareholders, each of which was an individual (or an es-
tate) and no one of which was a nonresident alien. The
corporation could have only one class of stock and could
not be a member of an affiliated group eligible to file a
consolidated return. Also, it could not receive more than
20 percent of its gross receipts from Personal Holding
Company income (rent, royalties, interest, annuities, and
gains from sales or exchanges of stock and securities),
and could not receive more than 80 percent of its gross
receipts from sources outside the United States. .
The income of the Small Business Corporation shown in
this report is the amount taxable to shareholders as ordi-
nary income. Net long-term capital gain, reduced by the
special tax imposed at the corporate level, retained its
character in the hands of the shareholders and is included
in the statistics for net gain or loss from sales of capital
assets. Shareholders were allowed to deduct their share of
the corporate losses from other forms of individual in-
come. Undistributed income earned in previous years was
taxable to shareholders in the year it was earned, and
could be distributed during the current year without any
further tax.
More detailed information on Small Business Corpora-
tions can be found ir\ Statistics of Income-- U. S. Business
Tax Returns and Statistics of Income- -Corporation In-
come Tax Returns.
Standard deduction
A taxpayer was allowed a standard deduction in lieu of
itemizing his deductible personal expenses. The taxpayer
elected the larger of the regular 10 percent standard de-
duction or the minimum standard deduction introduced in
1964. The "regular" deduction was 10 percent of adjusted
gross income, and the minimum deductionwas$200($100
178
Individual Returns/1967 • Classifications and Terms
for married taxpayers filing separately) plus $100 for each
allowable exemption. In neither case could the deduction
exceed $1,000 ($500 for married taxpayers filing sepa-
rately). If married and filing separately, both taxpayers
had to elect the same type of standard deduction.
Taxpayers who selected the so called "optional tax
table to compute their tax did not report an amount for
standard deduction, since the deduction was already built
into those tables. For these taxpayers, standard deduc-
tion, using one of the two methods explained above was
derived for the statistics based on the amount of tax
reported.
Statutory adjustments
These were certain adjustments to gross income al-
lowed as deductions in arriving at adjusted gross income.
Included here were the following:
(1) Sick pay exclusion,
(2) Self-employed pension deduction,
(3) Employee business expense deduction, and
(4) Employee moving expense deduction.
Each is described under separate heading.
pay back all or a portion of any investment credit taken on
property disposed of before the end of the useful life used
in computing the credit. The law specified that if property
qualifying for the credit was disposed of before the end of
its estimated useful life, the tax for the year of disposal
was increased by the difference between the credit origi-
nally allowed and the credit that would have been allowed
if the computation had been based on a shorter useful life.
Unless a credit was refundable it could not be applied
against this tax,
Taxpayments
These payments were, in effect, made before the return
was filed and were applied against tax liability. They in-
cluded the following:
(1) Tax withheld,
(2) Excess social security taxes withheld,
(3) Credit for nonhighway Federal gasoline tax,
(4) Tax withheld by regulated investment companies,
(5) Nonspecified refundable taxes withheld, and
(6) Payments on 1967 declaration of estimated tax.
Taxpayments in excess of total tax were refundable.
Surviving spouse
These returns were filed by widows or widowers whose
spouse had diedduringeither of the 2 preceding tax years,
who had not remarried, and who had maintained a home
which was the principal abode of a child or stepchild for
whom the taxpayer was entitled to an exemption.
Surviving spouse taxpayers could use the joint return
tax rates for the 2 taxable years following the year of
death of the spouse. However, the deceased spouse could
not be claimed as an exemption, except for the year of
death.
Tax credits
Included here were the following credits applied against
income tax:
(1) Retirement income credit,
(2) Investment credit,
(3) Foreign tax credit, and
(4) Other tax credits.
Each is described under separate heading.
Tax due at time of filing
"Tax due" was reported on returns where the tax with-
held and the payment on declarations of estimated tax
(together with other prepayment credits reported with
them) plus the income tax credits were insufficient to
cover the total of income tax before credits, self-employ-
ment tax, and tax from recomputing prior year investment
credit. The balance of tax due was payable when the re-
turn was filed.
Tax from recomputing prior year investment credit
The investment credit provisions of the law included a
so-called "recapture rule" which required taxpayers to
Tax rate schedules
The three tax rate schedules designed for individual
income taxpayers were for:
(1) Joint returns and returns of surviving spouse,
(2) Separate returns of husbands and wives and re-
turns of single persons not head of household or surviving
spouse, and
(3) Returns of heads of household.
Reproductions of these schedules can be found in sec-
tion 8- -Forms and Instructions.
Tax savings due to income averaging
In this report the amount of tax savings is the differ-
ence between the tax resulting from the income averaging
computation, usually shown on schedule G, and the amount
of tax that would result if the income averaging provisions
were not used.
Tax withheld
Tax withheld represented amounts deducted by employ-
ers from salaries, wages, tips, and other forms of re-
muneration. An employer could use either the "percent-
age" or ' 'wage bracket' ' method in determining the amount
to be withheld. Both methods were based on graduated
withholding rates ranging from 14 percent to 30 percent.
Tax withheld by regulated investment companies
The shareholder's share of net long-term capital gain
realized by a regulated investment company but not actu-
ally distributed is identified as such by the company in a
written notice mailed to the shareholders. The share-
holder is entitled to a credit for the 25 percent tax paid
by the company for use in computing his income tax for
the year.
Individual Returns/1967 • Classifications and Terms
179
Taxable income
Adjusted gross income minus deductions (standard or
itemized) and personal exemptions equalled taxable in-
come which was shown on most returns. The following re-
turns did not require that taxable income be reported as
such, and the methods by which this figure was deter-
mined for statistical purposes were as follows:
(1) "Tax table" returns (Forms 1040 and 1040A with
adjusted gross income of less than $5,000) - by taking
account of the factors built into the "tax tables," it was
possible to estimate taxable income on these returns by,
(a) Using the mid-point of the income bracket of
the tax table into which the taxpayers adjusted gross in-
come fell as the amount of adjusted gross income,
(b) Providing either the 10 percent standard de-
duction based on the mid-point or the minimum standard
deduction of $200 ($100 for married persons filing sepa-
rate returns) plus $100 for each exemption and,
(c) Allowing $600 for each exemption claimed.
(2) Form 1040A returns with adjusted gross income
of $5,000 under $10,000 - taxable income was computed
by,
(a) Using the total income reported,
(b) Deducting either the 10 percent standard or,
minimum standard deduction as explained above (both are
limited to $1,000 or $500 in the case of a separate re-
turn) and,
(c) Allowing $600 for each exemption.
Total deductions
This classification included personal deductions, both
standard and itemized.
Total dividends and other distributions
Included here were the following dividends and other
distributions:
(1) Capital gain distributions received,
(2) Nontaxable distributions received, and
(3) Domestic and foreign dividends received.
Total tax liability
Total tax liability was the sum of:
(1) Income tax after credits, plus
(2) Self-employment tax, plus
(3) Tax from recomputing prior year investment
credit.
CONTENTS
Sources of data, 181
Description of the sample and limitations of the data, 182
Description of the sample, 182
Sample selection, 182
Estimation procedure, 182
Limitations of the data, 183
Sampling variability. 183
Nonsampling errors, 183
Text tables
7.1 Number of returns by type of deduction and form of return: 1966 and
1967, 181
7.2 Number of individual income tax returns filed, number in sample, weight-
ing factor, and the prescribed rate by sampling stratum, 182
7.3 Relative sampling variability: Estimated number of returns, 183
7.4 Relative sampling variability: Selected items, by adjusted gross income
classes. 184
Section /
Sources of the Data,
Description of the Sample
and Limitations
of the Data
SOURCES OF DATA
Individual income tax data were estimated from a sam-
ple of unaudited tax returns, Forms 1040 and 1040A,
filed by citizens and residents during the calendar year
1968 in the service centers and district offices of the
Internal Revenue Service and with the Director of Inter-
national Operations in the National Office. The sample
was designed to represent all returns processed by the
Internal Revenue Service for the calendar year 1968, with
the exception of returns with accounting periods ending
prior to 1962, The great bulk of the returns processed in
1968 represented 1967 income year returns. Office of In-
ternational Operations (010) returns with an accounting
period ending prior to January 1, 1967 are classified as
prior-year delinquents. Returns from the seven regions
(except 010) with an accounting period of 1962 or later
are not separated from 1967 returns and are no longer
classified as prior-year delinquents.
Prior -year delinquent returns and returns covering an
income year other than 1967 were included in the statis-
tics for the purpose of "covering" data for 1967 returns
that were filed after December 31, 1968, It was felt that
the characteristics of 1967 returns filed after 1968 could
best be represented by previous year returns filed during
1968,
All returns filed except tentative and amended returns
were subjected to sampling. However, returns with no in-
formation regarding income and tax were included in the
sample for the purpose of making the sample count com-
parable with the count of returns filed, but were excluded
from the published tables.
An individual income tax return was required of (1)
every citizen, resident alien, and bona fide resident of
Puerto Rico under 65 years ofage (including minors) who
had $600 or more of gross income for the year, (2) every
citizen or resident 65 years or over who had $1,200 or
more gross income for the year, and (3) every person
regardless of age or gross income who had self-employ-
ment income of $400 or more during the tax year. Gross
income, for purposes of filing, included income earned
from sources outside the United States, even though the
income was exempt from tax. However, in the case of
individuals who were residents of Puerto Rico, gross in-
come, for purposes of filing, did not include income de-
rived from sources within Puerto Rico except amounts
received for services performed as an employee of the
United States.
Individuals who had tax withheld from wages, but whose
income was less than that required for filing, usually filed
to obtain a refund of tax withheld, although they were not
otherwise required to file.
Taxpayers had a choice of two return forms for report-
ing their income for 1967. Form 1040A, the card-form,
was available to individuals who had less than $10,000
adjusted gross income consisting of wages reported on
withholding statements (Form W-2) and not more than
$200 of dividends, interest, and wages not subject to in-
come tax withholding.
-NUMBER OF RETURNS BY TYPE OF DEDUCTION AND FORM OF RETURN:
1966 AND 1967
[Taxable and nontaxable returns ]
Form of return, type of deduction and
income class
With standard deduction, total
With minimum standard deduction
With 10 percent standard deduction
With itemized deduction
With no adjusted gross income
Standard deduction returns on which tax table was
used
Form lOAQA
Under $5,000...
$5,000 or more.
Total.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more
With standard deduction.
Under $5,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 or more
With itemized deductions.
Under $5,000
$5,000 under $10,000...
$10,000 under $15,000..
$15,000 or more
With no adjusted gross income.
(1)
70,160,425
41,225,992
23,563,672
17,642,322
28,560,191
374,240
26,876,350
18,925,905
15,694,505
3,231,400
51,234,519
17,260,601
20,567,174
9,261,579
4,145,164
22,300,087
11,181,844
7,873,772
2,694,243
550,228
28,560,191
5,704,517
12,693,402
6,567,336
3,594,936
374,240
(2)
71,651,909
41,508,107
23,134,025
18,374,080
29,774,420
369,384
18,436,774
15,225,471
3,211,303
53,215,135
17,158,583
20,623,393
10,385,432
5,047,727
23,071,333
11,493,913
8,050,734
2,907,551
619,135
29,774,420
5,295,286
12,572,659
7,477,882
4,428,593
369,384
Change,
1966 to
1967
(3)
1,491,464
282,115
-449,647
731,758
1,214,229
-4,656
-469,034
-20,097
1,960,616
-102,016
56,219
1,123,853
902,563
771,246
312,069
176,962
213,308
68,907
1,2U,229
-409,231
-120,743
910,546
333,657
-4,856
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.
181
182
Individual Returns/1967 • Sources, Sample, and Limitations
The Form 1040 is a two-page form with supplementary
schedules. If an individual's income was entirely from
salaries and wages, taxable dividends, interest or mis-
cellaneous income reported on line 7 of page 2, he needed
to file the principal two pages only. Individuals who had
income from sources other than those listed above were
required to report that income on supplementary sched-
ules.
Forms 1040A filed for 1967 decreased by 0.5 million
to a level of 18.4 million returns. Forms 1040 numbered
53 million, an increase of 2 million returns over 1966.
As shown in table 7.1, these changes were accompanied
by a decreaseinreturns with adjusted gross income under
$5,000 and an overall increase in returns with adjusted
gross income of $5,000 or more.
Reflecting the decrease in lower income returns and the
continued upward shift in income distribution, tax table and
minimum standard deduction returns declined while 10
percent standard and itemized deduction returns in-
creased.
Table 7.2— NUMBER OF INDIVIDUAL INCOME TAX RETURNS FILED, NUMBER IN
SAMPLE, WEIGHTING FACTOR AND THE PRESCRIBED RATE BY SAMPLING
STRATUM, 1967
Sampling stratum
(amounts of AGI )
Total
Form 104QA
Form 1040, nonbusiness , total
Under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 uiYier $50,000
$50,000 under $100,000
$100,000 or more
Form 1040, business, total
Under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 or more
Form 1040, prior year delinquent, total
Under $50,000
$50,000 or more
Number of
returns
filed
Number of
returns
in sample
Weighting
factor
Prescribed
sampling
rate
(1)
(2)
(3)
(4)
72,410,166
343,848
-
-
18,623,471
13,645
993.845
1/1,000
44,188,287
174,133
-
-
31,494,102
8,962,285
2,289,462
1,262,629
140,493
39,316
31,755
27,131
22,586
25,210
28,135
39,316
991.784
330.334
101.366
50.084
4.994
1.000
1/1,000
3/1,000
lAoo
2/100
2/10
1/1
9,575,084
150,757
-
-
6,803,761
1,381,841
535,024
425,110
275,728
123,863
29,757
34,108
20,713
15,807
14,804
10,889
24,679
29,757
199.477
66.714
33.847
28.716
25.322
5.019
1.000
5/1,000
15/1,000
3/100
35A,000
4/100
2/10
1/1
23,324
313
-
-
23,221
103
210
103
110.576
1.000
1/100
1/1
DESCRIPTION OF THE SAMPLE AND
LIMITATIONS OF THE DATA
Description of the Sample
The data presented for individual income tax returns
for 1967 are estimates based on a stratified sample of
all Forms 1040 and 1040A filed in the succeeding year.
The total sample consisted of 343,848 returns, about
0.47 percent of the total number filed for the year.
Sample selection
Returns were grouped by type of return, presence or
absence of business income, size class of adjusted gross
income, and by the 58 district offices and the Office of
International Operations, Washington, D. C, The sample
design was adapted to fit the regular return sorting and
grouping procedures employed by district offices and re-
gional service centers to facilitate the processing of re-
turns for revenue collection and audit purposes.
For sample purposes, the groups were combined in
sample strata, primarily on the basis of adjusted gross
income (deficit was also used) which correlates well with
the principal income and tax characteristics being esti-
mated. These sample strata are described in the stub
of table 7.2. Also shown in table 7.2 are the number of
returns filed in each stratum, the number of returns in
the sample, the weighting factor, and the prescribed
sampling rate.
For this year, the sampling strata are based upon ad-
justed gross income (AGI) including deficit, but are more
numerous than in previous years. For example, in 1966,
the non-business returns with AGI's of $10,000 under
$50,000 were assigned to a single stratum. However, for
1967, returns of this type were classified into three
strata with AGI sizes of $10,000 under $15,000, $15,000
under $20,000, and $20,000 under $50,000. These addi-
tional strata allow for use of a smaller sample size with-
out significantly increasing the sampling variability of
the estimates.
The sample was obtained by withdrawing returns from
each stratum in accordance with the sampling rate for
that stratum. In all seven Internal Revenue regions, se-
lection of the sample was based on the individual's social
security number. For the Office of International Opera-
tions (010), the returns were selected manually on the
basis of account numbers assigned to the returns shortly
after they are filed.
An intensive system of sample management and control
was used to insure the selection of the prescribed sample
and prevent any serious undercoverage. Sample controls
were maintained on a district basis by the most detailed
Internal Revenue Service groupings.
Estimation procedure
Estimates for all- returns filed were determined by
multiplying the sample data by "weighting factors" ob-
tained by dividing the total number of returns filed in each
sampling stratum by the number of sample returns re-
ceived from that stratum. For instance, the "weighting
factor" of 998.845 for Form 1040A returns was obtained
by dividing the total number of returns filed, 18,623,471,
by the number of returns in the sample, 18,645. The pri-
mary sources of data on total number of returns in each
sampling stratum were counts made and submitted by the
district offices or regional service centers showing the
number of Form 1040 and 1040A returns filed during the
calendar year 1968.
A comparison of theestimatednumber of returns shown
in the national tablesof this report with the number of re-
turns reported filed, as shown in table 7.2, will disclose
slight differences. These differences occur for the fol-
lowing reasons: (1) an estimated 728,000 returns were
excluded from the tables because they showed no income
information, (2) returns were classified in the proper
adjusted gross income size class regardless of the sam-
pling strata to which they were assigned in the field of-
fices, and (3) weights were rounded.
One set of weighting factors was used for national tabu-
lations, and separate sets, one for each Internal Revenue
Individual Returns/1967 • Sources, Sample, and Limitations
183
Table 7.3— RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION
LEVEL OF ESTIMATED NUMBER OF RETURNS, 1967
Estimated number
of returns
1,000..
2,000..
5,000..
10,000.
15,000.
20,000. . ,
25,000...
50,000..-
100,000.,
250,000.,
500,000...
1,000,000.
5,000,000.
Returns with adjusted gross income
Under
$10,000
(1)
$10,000
under
$15,000
(2)
$15,000
under
$20,000
(3)
$20,000
under
$30,000
M
$30,000
under
$50,000
(5)
$50,000
under
$100,000
(6)
$100,000
and over
(7)
nt)
0)
(')
(M
31.6
25.8
22.4
20.0
U.l
10.0
6.3
4.5
3.2
1.4
(')
(M
25. S
18.2
14.9
12.9
ia.5
8.2
5.8
3.6
2.6
1.8
0.8
31.5
22.3
14.1
10.0
8.1
7.0
6.3
4.5
3.1
2.0
1.4
1.0
n.a.
16.7
11.8
7.4
5.3
4.3
3.7
3.3
2.4
1.7
1.0
15.5
10.9
6.9
4.9
4.0
3.5
3.1
2.2
1.5
1.0
6.3
4.5
2.8
2.0
1.6
1.4
1.3
0.9
0.6
n.a.
n.a.
n.a.
^Sample too small to yield reliable estimate of sampling variability,
n.a. - Not applicable since the estimated number of returns is greater than popula-
tion estimates.
district, were used for State tabulations. The achieved
sampling rates varied sufficiently among districts to
warrant using district weights for State tables. As a re-
sult, the totals for "United States" in the State tables
show slight differences from the corresponding totals,
based on national weights, shown in other tables of this
report.
Limitations of the Data
Sampling variability
The relative sampling variability is the standard devia-
tion of the estimate expressed as a percent of the esti-
mate. The standard deviation when added to and sub-
tracted from the estimate provides the computed upper
and lower limits within which approximately two out of
three estimates derived from similarly selected samples
would be expected to fall.
"Upper limit" relative sampling variability estimates
based on a special formula are shown in table 7.3 for
frequency estimates in general. These percents are
somewhat higher than those which would have been yielded
by the standard formula. Column 1 of table 7.3 may also
be used for data on returns not classified by adjusted
gross income.
Frequencies and amounts considered subject to exces-
sive sampling variability are not shown in the tables,
although they are reflected in the appropriate totals.
Where sampling variability was judged to be excessive,
data in particular cells have been deleted or have been
combined for a group of cells. The data were combined
in such a manner that the combined sampling variability
was not excessive. Where deletions were made in tables,
the applicable cells are noted with an asterisk(*). Where
combinations of data were made, the combined totals are
presented alongside the bracketed celLs to which they
relate.
Nonsampling errors
In processing returns for collection purposes and, later,
in processing the sample of such returns for statistical
purposes, several steps were taken to reduce taxpayer-
reporting errors and other errors introduced in data
processing operations. All the individual returns filed
during 1968 were mathematically verified before they
were made available for sample selection. However, cor-
rections resulting from mathematical verification of the
taxpayer's entries during revenue processing may not be
reflected in the data tabulated since most of these cor-
rections are not made on the returns themselves.
In transcribing and tabulating the information from the
returns in the sample, additional checks were imposed to
improve the quality of the resulting estimates. Returns
which showed data in accompanying schedules but not on
appropriate return lines, community property returns on
which the "halving" of income was incorrectly computed,
and returns with other obvious errors were edited and
recording errors amended.
Quality of the basic data abstracted at the seven proc-
essing centers was controlled by means of a continuous
sampling verification system. In order to provide meas-
ures of accuracy of the statistical processing and secure
greater consistency among the processing centers, a sub-
sample of the returns and abstract sheets were independ-
ently reprocessed in the Statistics Division. Data gen-
erated under this program were utilized to clarify the
editing instructions and to inform the processing centers
of the findings. Mechanical transcribing was verified by
the process of repeat card punchingand, prior to tabulat-
ing , numerous tests for consistency were applied using
an electronic computer, to assure that proper balance
and relationship between return items were maintained.
Finally, prior to publication, all statistics and tables
were reviewed for accuracy and reasonableness, in light
of provisions of tax law, taxpayer reporting variations and
limitations, economic conditions, comparability with
other statistical series, and statistical techniques used in
data processing.
However, the controls maintained over the selection of
the sample returns, the processing of the source data, and
the review of the statistics did not completely eliminate
the possibility of error. Also, practical operating con-
siderations necessitated allowance of reasonable toler-
ances in the statistical processing of the data.
184
Individual Returns/1967 • Sources, Sample, and Limitations
Table 7.4-
- INDIVIDUAL INCOME TAX RETURNS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL FOR SOURCES OF INCOME AND LOSS,
EXEMPTION, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES
Adjusted gross income classes
Relative sampling variability based on amounts (Percent)
All
returns
Adjusted
gross
income
Salaries
and wages
(gross )
Business or profession
Net
profit
Net
loss
Farm
Net
profit
Net
loss
Net
profit
Net
loss
Sales of capital assets
Net
gain
Net
loss
(1)
(2)
(3)
(■4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
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
0.15
0.14
0.13
0.41
1.99
1-28
1-81
0.66
3.91
1.29
1.39
1.30
1.28
1.27
1.25
1.25
1.34
1.45
0.06
0.11
0.08
0.15
0.02
3.92
1.32
1.41
1.31
1.29
1.28
1.25
1.26
1.34
1.46
0.10
0.13
0.14
0.17
0.03
(')
(M
(M
(^)
4.09
1.40
1.55
1.43
1.41
1.39
1.34
1.34
1.43
1.55
0.15
0.21
0.30
0.42
0.04
(M
(M
(')
17.12
4-73
3.72
3-19
2.87
2.95
2.97
3.13
3.31
3.45
0.95
0.93
0.66
0.69
(M
< '
(M
(•)
18.50
15.12
11.93
10.27
8.17
9.27
12.85
9.49
12.79
4.47
5.14
5.16
5.22
(1)
(')
24.17
6.36
5.77
4.86
4.74
5.40
5.37
6.62
6.21
7.00
2.45
3.12
3.06
4.28
(M
(M
'J'
(^)
(*)
19.53
U.13
9.07
7.72
7.03
7.36
7.52
8.84
10.96
4.54
6.26
4.99
4.11
(M
(M
';'
(M
33.54
14.32
10.49
8.42
8.49
7.16
7.19
7.38
6.76
6.91
2.15
1.93
1.16
0.83
(')
(^)
<;)
(M
(»)
(•)
(•)
30.97
27.39
24.26
(«)
(•)
(•)
12.33
10.65
5.71
4.14
0.04
(M
(«)
12-09
9.68
13.16
8.28
8.95
8-70
8.97
8.-17
9.18
2.73
2.05
1.25
0.95
0.04
(M
(M
(»)
25.21
17.66
14.73
12.78
12.46
11.98
10.68
12.06
11.55
3.56
2.66
1.52
1.05
0.08
(^)
(^)
1.38
2.03
3.02
1.42
1.78
1-75
2.25
3.08
3-93
3.69
2-40
1-60
1.80
1.79
2.27
3.09
3.94
3.18
9.15
3.66
2.17
2.74
3.20
4.29
5.25
5.10
13.33
6.96
4.90
3.38
4.07
4.98
6.59
5.30
4.09
19.62
17.88
19.17
13.63
14.34
20.56
12.49
25.14
6.18
5.27
4.02
5.03
6.72
7.17
5.27
5.33
13.31
14.89
9.25
10.62
13.84
27.02
11.71
18.33
(•)
17.78
11.80
10.96
14.18
14.49
7.43
7.93
(«)
{•)
(*)
(»)
29.20
(«)
20.81
(«)
23.99
24.31
9.08
10.33
17.63
7.90
24.38
25.26
30.86
20.59
13.41
20.99
25.22
17.04
0.32
0-43
0.08
0.06
0.49
0.45
0.10
0.07
0.55
0.49
0.15
0.16
1.23
1-30
0.95
0.43
3.31
5.01
5.53
2.15
1.80
2.45
2.40
1.99
3-47
3.62
4.61
2.70
3.77
3.04
2.14
0.63
lb. 22
22.20
13-83
3.32
5.25
3.86
2.70
0.47
6.03
5.10
3.54
1.21
Relative sampling variability (Percent) — Continued
Adjusted gross income classes
Ordinary
gain from
sales of
depreciable
property
Sales of property other
than capital assets
Net
gain
Net
loss
Dividends in
adjusted
gross
income
Interest
received
Pensions and
annuities
(taxable
portion)
Net
income
Net
loss
Royalties
Net
income
Net
loss
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
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.-
Retums $10,000 under $15,000-
Retums $15, 000 or more
Footnote at end of table -
5.13
8-21
0-SO
0-77
2-39
1.71
2.26
3.28
(•)
34.54
(»)
24.20
(♦)
27.34
23.32
24.90
20.92
8.87
8.16
6.56
6.75
(M
(M
(")
(M
(«)
(•)
(»)
(«)
{•)
(»)
(»)
(•)
(*)
23.52
19.50
16.60
14.49
(M
(')
(')
(M
(•)
(•)
(•)
27.27
(•)
(»)
(-)
32.61
(•)
11.45
13.91
3.66
6.83
(')
(1)
'?)
(M
32.35
10.90
9.87
10.07
9.24
9.77
9.74
10.87
13.40
11.46
3.39
2.41
1.28
0.76
0.06
0)
(')
(M
13.03
5.59
4.83
4.30
4.59
4.75
4.65
4.68
4.61
4.83
1.54
1.39
0.97
0.76
0.04
(')
(M
(^)
T^ —
15.24
7.96
7.69
8.02
9.58
9.74
12.32
12.42
14.22
4.89
4.69
3.36
2.83
0.02
(M
<?'
(')
"T^n —
13.14
10.01
10.08
9.32
10.63
11.12
10.04
11.13
11.49
4.11
3.70
2.18
1.32
(1)
(M
'?)
(')
T^ —
22.80
17.13
20.55
15.49
15.48
10.05
10.91
11.93
9.46
4.06
4.40
4.06
3.44
0-12
'J'
(')
(')
T^ —
33.36
(«)
32.04
25.92
24.44
22.63
29.95
(»)
31.66
9.44
3.51
5.96
4.05
0.01
'J'
'J'
(M
(-)
(*)
(•)
(•)
(•
(«)
(•)
(')
';>
(M
(')
23.95
15.33
10.72
4.03
4.12
(•)
19.12
(•)
(»)
29.00
(•)
28.27
(»)
20.55
(«)
(•)
(«)
(•)
(")
{«)
(<)
18.73
(»)
(•)
28.33
(«)
(«)
(«)
11-00
17-52
12-63
9.72
10.93
14-30
21 • Ob
7-17
10-42
7-71
6-99
4.15
5.32
8.15
13.13
9.3b
(-)
30.42
17.50
6.29
0.41
10-00
16-08
23.41
10.35
14.24
11.02
6.12
8.70
13.77
21-74
15-71
19.59
(•)
(«)
26.01
19.84
18.89
(«)
21.72
17.00
(>)
29.02
24.35
24.46
(•)
(•)
24.43
(')
(•)
12.84
14.47
8.68
4.13
19.60
25.83
22.54
8.82
13.34
20.76
11.73
5.03
3.70
4.96
3.37
0.54
1.78
2-05
1.54
0.61
2.97
3.31
4.13
1.44
9.73
5.33
4.07
2-27
10-31
13.52
9.30
2.64
(«)
(•)
(•)
(«)
Individual Returns/1967 • Sources, Sample, and Limitations
185
Table 7.4 —INDIVIDUAL INCOME TAX RETURNS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL FOR SOURCES OF INCOME AND LOSS,
EXEMPTION, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued
Adjusted gross income classes
Relative sampling variability based on amounts (Percent) — Continued
Estates and trusts
Net income Net loss
Small business
corporations
Net profit
Other
sources
Sick pay
exclusion
Moving
expense
deduction
Employee
business
expense
Self-
employed
pension
deduction
Total
deductions
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
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
2.87
0.19
(•)
26.39
(-)
(«)
24.56
28-38
24.43
33.75
24.72
31.85
10.89
7.41
4.21
3.26
0.03
'J'
< >
(M
27.21
30.06
21.44
18.81
2.43
(^)
(M
26.45
(«)
(*)
31.95
31.83
(«)
(-)
23.65
(•)
11.46
12.97
10.67
2.18
32.32
(•)
27.21
10.27
10.93
6-91
3.21
2.05
0.17
(')
<;>
(^)
17.65
15.29
10.74
5.69
0.20
(M
(•)
14.96
17.88
19.60
16.04
13.91
10.97
12.14
12.32
17.79
4.68
5.43
4.08
4.03
0.02
(J'
(M
(•)
31.08
24.78
24.17
17.63
19.27
16.77
23.15
18.39
6.79
8.23
6.96
6.57
(M
(1)
(^)
(•)
(«)
28.23
34.91
19.63
21.43
21.48
23.01
19.98
9.34
8.88
8.10
11.14
(^)
< '
(M
(•)
20.71
17.25
11.52
9.44
8.57
3.64
7.29
7.83
9.46
2.89
3.30
2.43
3.12
0.43
(M
(•)
(•)
(*)
(«)
28.89
30.67
(•)
(•)
32.06
11.78
8.85
2.63
1.44
{')
(')
';>
(M
3.99
1.34
1.54
1.46
1.44
1.43
1.39
1.40
1.47
1.59
0.26
0.31
0.33
0.42
0.04
(')
19.62
40.11
(«)
(•)
(•)
(«)
(*)
24.42
28.26
4.23
(♦)
26-59
13.43
17.69
(«)
(-)
(«)
(«)
(-)
(•)
(♦)
(«)
(«)
(•)
(»)
(•)
(«)
(«)
(•)
(«)
(«)
(«)
28.69
34.46
(-)
20.08
16.27
13.19
22.64
26.80
(•)
(«)
(•)
(•)
(«)
1.49
2-01
2.19
2.76
4.10
6.57
4.00
24.51
22.34
10.85
1.51
15.96
24.87
17.21
5.14
(«)
6.24
4.74
3.09
12.16
8.57
6.79
5.45
18.71
9.39
9.32
5.90
5.50
3.69
3.00
1.32
(«)
34-27
11-66
1.69
0.56
0.53
0-27
0.19
Relative sampling variability (Percent )^Continued
Adjusted gross income classes
Exemptions
Taxable
income
Income tax
before
credits
Income tax
after
credits
Tax
withheld
Excess
social
security
taxes
Tax due at
time of
filing
Overpayment
(total)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
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.
Returr.s $10,000 under $15,000
Returns $15,000 or more
0.24
0.15
0.14
0.14
0.19
1.24
0.31
0-41
3-92
1-33
1-52
1-48
1-48
1-48
1-44
1-44
1-51
1-62
0-26
0-27
0-21
0-24
0-02
(M
(M
(1)
4-98
1-51
1-55
1-45
1-42
1-40
1-34
1-33
1-40
1-50
0-15
0-15
0.16
0-18
0-02
(')
';)
(')
4-93
1-52
1-56
1-48
1-45
1.43
1-38
1-37
1-43
1-53
0-18
0-18
0-22
0-21
0-03
4-93
1-52
1-53
1-49
1-46
1-44
1-39
1-37
1-44
1-54
0-18
0-13
0-22
0-21
0-03
4-54
1-52
1-66
1.55
1.53
1.49
1.44
1.42
1.49
1.61
0.20
0.25
0.38
0.49
0.04
(M
(M
(M
(M
(')
(')
(•)
(-)
(•)
(«)
34.04
24.99
13.73
5-51
5-19
5.53
1.97
2.19
2.44
2.11
0.14
< >
(M
10.05
3.41
3.11
2.88
2.72
2.87
2.84
3.04
3.15
3.41
1.03
0-96
0-68
0-58
0-04
'J)
(')
4-59
1-68
2.10
2-19
2-09
1-98
1-95
1-96
2-12
2.29
0-68
0-96
1.28
1.35
0.01
(M
3.25
1.55
2.08
1.88
2.40
3.32
4.28
4-30
(•)
10.38
7.78
3.37
3.55
3.95
(•)
10.51
7.83
8.61
8.55
3.47
9.53
5.11
2.44
3.54
4.24
5.99
6.84
6-42
(•)
(•)
(•)
(")
(•)
(•)
(•)
21-37
15-53
8-78
9-22
2-37
3-69
4-58
5-42
4-87
7-51
4-91
2-47
3-63
4-21
5-71
6-52
5-55
0-49
0-54
0-26
0-17
0-71
0.50
0-15
0-08
0-74
0-52
0-18
0-10
0-76
0-52
0-18
0-10
0-Db
0-54
0-20
17-39
3-05
1-97
1-35
1-32
1-31
1-03
0-29
0-81
0.83
0-70
0-67
See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data-
^Retums in these cells are not subject to sampling variability -
(*)An asterisk in a cell denotes that the estijnate is not shown separately because of sampling variability-
359-768 O - 69 - 13
Section
8
CONTENTS
Synopsis of laws (Tables 8.1 and 8.2), 187
Basic tables
44 Number of returns and adjusted gross income, by adjusted gross income
classes. 188
45 Number of returns by major characteristics, adjusted gross income and
deficit, taxable income, and tax, 189
46 Returns with income tax-number, adjusted gross income, taxable income,
income tax, and average tax, by adjusted gross income classes, 190
47 Sources of income by type, 191
48 Itemized deductions on returns with adjusted gross income, by type, 191
49 Selected sources of income by adjusted gross income classes, 192
Historical Summary,
1958-1967
50 Number of returns, adjusted gross income, and income tax by states, 194
51 Number of returns, adjusted gross income, and income tax for large
standard metropolitan statistical areas, 1959-1967, 196
These historical data for years 1958 through 1967 are not precisely compara-
ble among all years, for the data span a period of years during which there
were changes in law, return forms, and methods of obtaining data.
Table 8. 1— REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MINIMUM
AND MAXIMUM TAX RATES, 1958-67
Items
1958
1959
1960
1961
1962
1963
1964.
1965
1966
1967
(Dollars)
^ /
Gross income requirement for filing returns-'-
600
600
Additional exemptions for age 65 or over and for blindness^
oOO
(Percent)
V J
16.0
77.0
Minimum income tax rate
Maxim\ffli income tax rate
Maximiim income tax limitation
20.0
91.0
87.0
14.0
70.0
(3)
■"•For persons 65 years of age or over, gross income $1,200. Gross income includes income earned from sources outside
the United States, even though tax-exempt.
^Additional exemptions allowed only for taxpayer and spouse.
^No maximum effective tax rate was specified in the law.
Table 8. 2— REQUIREMENT FOR FILING THE SELF -EMPLOYMENT TAX SCHEDULE, AND SELF -EMPLOYMENT TAX
RATES, 1958-67
Items
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
(Dollars)
400
4,200
V
J
Self -employment net earnings requirement for filing , • . ■
Maximum self -employment income subject to self -employment
tax
400
4,800
400
6,600
(Percent)
3-3/8
3.75
4.7
X.
Self-employment tax rate
4.5
5.4
6
15
187
188
Individual Returns/1967 • Historical Summary
Table 44 . —NUMBER OF RETURNS AND ADJUSTED GROSS INCOME BY ADJUSTED GROSS INCOME CLASSES, 1958-1967
[Taxable and nontaxable returns]
Adjusted gross income classes
Number of
returns
Adjusted
gross income
or deficit
(Hiliion
dollars)
Number of
returns
Adjusted
gross income
or deficit
(Hillian
dollars)
Number of
returns
Adjusted
gross income
or deficit
(l/lllion
dollars)
Number of
returns
Adjusted
gross Income
or deficit
fKlition
dollars)
Number of
returns
Adjusted
gross income
or deficit
(Hi II Ion
dollars)
GrBnd total
Returns with adjusted gross income, total
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $i,000
$4,000 under $5,000 ,
$5,000 under $6,000 ,
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns with no adjusted gross income
Grand total
Returns with adjusted gross income, total.
Under $600
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $i,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $S,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns with no adjTisted gross income
59,035,182
58,700,924
3,950,030
3,060,247
7,690,812
7,413,127
7,472,426
7,385,219
6,375,555
4,676,947
3,226,844
2,171,701
1,452,594
2,488,095
588,262
634,671
91,715
21,899
536
244
^281, 154
60,271,297
282,166
1,277
2,447
11,369
18,537
26,150
33,191
34,899
30,258
24,102
18,379
13,746
29,214
10,055
18,209
6,050
3,424
360
499
59,838,162
3,913,975
2,995,694
7,400,534
7,128,208
6,993,571
7,071,569
6,392,530
5,082,962
3,699,701
2,621,189
1,749,953
3,208,968
707,192
724,368
U4,852
26,844
722
280
306,617
1,275
2,392
10,935
17,834
24,452
31,802
35,067
32,927
27,640
22,202
16,566
37,688
12,091
20,868
7,559
4,230
482
607
60,592,712
3,991,109
2,992,643
7,356,367
6,924,131
6,377,017
6,866,523
6,422,593
5,291,911
3,838,676
2,757,554
1,905,564
3,641,612
786,031
765,186
101,272
23,482
735
306
^315,466
61,499,420
316,553
1,306
2,381
10,859
17,333
24,033
30,882
35,253
34,281
29,080
23,372
18,045
42,805
13,400
21,926
6,661
3,835
494
611
^1,091
61,067,589
3,969,165
3,018,799
7,264,693
6,744,070
6,695,282
6,582,838
6,227,266
5,282,007
4,142,911
2,984,990
2,146,657
4,125,222
889,562
853,871
110,476
28,347
985
393
431,831
330,936
1,283
2,409
10,694
16,864
23,410
29,620
34,163
34,247
30,956
25,284
20,334
48,553
15,151
24,532
7,268
4,701
663
806
^1,074
62,290,595
4,002,049
3,001,512
7,267,013
6,558,908
6,588,332
6,280,854
6,157,541
5,373,806
4,332,207
3,243,914
2,404,470
4,940,130
1,047,763
943,365
121,552
25,998
321
355
421,791
63,943,236
63,511,244
3,951,204
2,990,022
7,255,761
6,578,692
6,364,614
6,205,636
5,836,949
5,473,979
4,549,765
3,535,322
2,650,306
5,664,051
1,233,272
1,054,288
132,385
23,311
316
371
431,992
1363,773
65,375,601
370,271
1,288
2,381
10,697
16,438
22,256
27,924
32,087
35,517
34,023
29,950
25,120
66,934
21,044
30,005
8,679
4,569
546
809
^1,493
64,943,284
3,937,988
3,107,878
7,204,380
6,211,330
6,125,320
5,974,720
5,748,156
5,415,250
4,837,778
3,875,555
3,027,314
6,609,927
1,460,193
1,211,761
159,229
34,946
1,073
482
432,317
'396,660
67,596,300
398,212
1,276
2,478
10,587
15,530
21,449
26,875
31,590
35,143
36,213
32,850
28,692
78,291
24,833
34,505
10,463
5,707
710
1,019
^1,552
67,198,928
4,180,301
3,206,523
7,298,124
6,123,705
6,038,731
5,767,595
5,460,768
5,497,614
4,979,631
4,147,833
3,387,836
7,714,561
1,761,926
1,393,302
188,910
43,963
1,404
646
397,372
'429,201
70,160,425
430,663
1,354
2,557
10,733
15,325
21,125
25,947
30,007
35,696
37,265
35,199
32,114
91,768
29,935
39,648
12,440
7,164
946
1,434
'1,462
69,786,135
4,231,030
3,326,121
7,486,187
6,132,245
5,349,892
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
218,332
50,944
1,578
644
374,240,
'468,451
71,651,909
470,272
1,409
2,657
11,081
15,349
20,422
24,774
29,047
33,938
37,407
38,360
35,919
110,564
37,850
46,426
14,330
3,239
1,058
1,392
=^1,821
71,232,525
4,080,211
3,319,019
7,561,689
5,905,285
5,697,243
5,451,222
5,186,943
5,219,135
5,111,630
4,477,651
3,339,287
10,385,432
2,761,962
1,953,137
260,607
64,090
2,096
835
369,384
'348,701
349,861
1,304
2,397
10,694
16, 396
23,034
28,249
33,334
34,835
32,380
27,507
22,776
53,230
17,818
26,944
7,984
4,213
547
717
'504,809
506,642
1,363
2,641
11,224
14,731
19,917
24,522
23,539
33,925
38,272
38,025
36,412
124,433
46,364
55,056
17,203
10,419
1,410-
1,685
^1,832
Adjusted gross income less deficit.
^Deficit.
Individual Returns/1967 • Historical Summary
189
Table 45.— NUMBER OF RETURNS BY MAJOR CHARACTERISTICS, ADJUSTED GROSS INCOME AND DEFICIT, TAXABLE INCOME, AND TAX, 1958-1967
Number of returns, total.
Taxable
Nontaxable, total
With taxable income
With no adjusted gross income.
Returns with standard deductions, total^
Taxable
Nontaxable.
Returns with itemized deductions, total.
Taxable
Nontaxable
Returns with self-employment tax, total.
Taxable
Nontaxable.
Number of returns by source of income or loss:
Salaries and wages^
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
Ordinaiy gain from sales of depreciable -pToperiy .
Sales of property other than capital assets:
Net gain
Net loss
Dividends in adjusted gross income^.
Interest received*
Pensions and annuities:
Life expectancy method.
3-year method
Rents:
Net income.
Net loss.. .
Royalties:
Net income.
Net loss . , .
Estates and trusts:
Income
Loss
Adjusted gross income, total.
Taxable returns
Nontaxable returns
Deficit.
Taxable income, total.
Taxable returns
Tax, total.
Income tax after credit
Self-employment tax
Tax from recomputed prior year investment
credit
59,085
45,652
268
384
26,598
11,291
20,811
19,054
1,758
7,017
4,748
2,269
51,588
6,881
1,500
(»)
1,611
266
3,469
921
104
131
4,235
7,408
740
269
4,089
1,513
(•)
371
22
282,166
262,188
19,978
1,012
149,337
149,174
34,925
34,336
589
60,271
47,497
249
433
26,736
10,592
22,510
20,761
1,749
7,036
4,838
2,198
6,895
1,715
(»)
1,646
302
4,007
900
98
150
4,683
9,274
728
343
4,114
1,605
(•)
381
19
257
435
25,876
10,634
24,083
22,185
1,898
6,890
4,760
2,130
53,604
6,831
1,768
(»)
1,589
330
3,842
1,154
100
136
4,933
10,288
762
374
3,376
1,695
409
23
392
26
48,583
12,917
232
432
35,806
25,325
10,481
25,262
23,258
2,004
4,802
1,944
6,980
1,728
(•)
1,537
346
4,698
1,097
150
177
5,038
10,032
856
422
3,863
1,795
409
28
413
30
62,712
50,092
12,620
465
422
35,839
25,741
10,098
26,451
24,351
2,100
6,675
4,315
1,860
6,918
1,710
(♦)
1,588
368
4,323
1,599
36
134
5,331
14,737
1,020
514
4,077
1,835
403
26
426
30
51,323
12,620
576
432
35,357
25,495
9,362
23,154
25,828
2,326
6,483
4,665
1,817
56,303
4,835
376
2,103
1,086
1,573
412
4,947
1,595
100
182
6,638
21,387
1,617
4,079
2,040
443
32
459
28
51,306
14,069
617
432
38,034
26,297
11,737
25,009
1,900
6,361
4,554
1,806
57,524
4,889
903
2,000
1,110
1,499
433
5,321
1,502
82
136
5,667
22,229
3,916
2,078
483
33
67,596
53,701
663
397
39,327
27,744
11,583
27,872
25,957
1,915
4,819
1,665
59,706
4,887
898
1,999
1,035
1,513
423
5,930
1,397
66
195
5,890
23,582
1,984
3,906
2,181
496
30
Not tabulated
306,617
287,775
18,342
166,541
166,335
38,645
702
316,553
297,152
19,405
171,628
171,462
40,298
39,464
834
330,936
311,233
19,652
1,074
181,730
181,635
43,066
42,225
840
349,861
330,646
19,215
1,160
195,320
194,952
45,790
44,903
887
350,447
19,824
1,439
209,090
203,602
49,216
43,204
1,002
376,005
22,207
1,552
229,875
229,263
48,135
47,153
1,016
409,337
21,326
1,462
255,082
254,339
50,632
49,530
1,078
70,160
56,709
663
374
41,226
29,917
11,309
26,792
1,768
6,545
5,099
1,446
4,970
938
1,997
1,012
1,457
422
6,002
1,534
63
137
6,403
28,316
2,307
3,991
2,239
509
24
514
37
470,272
450,185
20,087
1,321
286,297
235,502
57,627
56,037
1,499
71,652
58,673
687
369
41,508
30,551
10,957
29,774
28,122
1,652
6,373
5,005
1,368
4,994
994
1,887
1,125
1,479
460
6,956
1,442
55
211
6,657
29,582
2,503
4,001
2,362
543
24
515
36
487,445
19,196
1,832
315,103
314,273
64,525
62,920
1,553
^For 1953-1960, returns with standard deduction have been reduced by the number of returns with no adjusted gross income for comparability with later years.
^For 1958-1960, excludes returns with small amounts of irages not subject to withholding reported as other income on Form 1040A.
^For 1958-1965, excludes returns with dividends reported on 1040A. For 1961, excludes returns with dividends reported with other income on page 1, Form 1040, but not
specifically identified on a separate schedule.
*For 1958-1965, excludes returns with interest reported on Form 1040A. For 1961 excludes returns with interest reported with other income on page 1, Form 1040, but not
specifically identified on a separate schedule.
(*) Tabulated in combination with the source directly preceding it. Combined frequencies are not wholly comparable with those when separated.
190
Individual Returns/1967 • Historical Summary
Table 46.— RETURNS WITH INCOME TAX— NUMBER, ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME CLASSES
1958-1967
Adjusted gross income classes
mjMBSi OF RBniRNS
Total
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
ABJUSTED GROSS INCOME
Total
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
TAXABLE INCOME
Total
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
INCOME TAX AFTER CREDITS
Total
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
AVFSAGE INCOME TAX PIK TAXABLE RETURN
Average income tax
$600 under $1,000
$1,000 under $2,000
$2,000 under $3,000
»3,O0O under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
45,652,134
47,496,913
48,060,985
48,582,765
50,092,363
51,323,221
51,306,338
53,700,794
56,709,076
1,296,407
4,238,404
5,344,979
6,295,457
6,954,051
6,224,634
4,644,506
3,214,399
2,167,447
1,451,196
2,484,934
587,465
634,002
91,605
21,831
531
236
262,188
1,083
6,359
13,450
22,092
31,279
34,086
30,050
24,010
18,343
13,733
29,177
10,042
18,189
6,043
3,413
356
483
149,174
191
2,488
5,742
9,984
14,609
16,554
15,724
13,646
11,059
8,774
20,026
7,485
14, 525
4,987
2,740
275
365
34,336
38
496
1,139
1,998
2,945
3,337
3,178
2,779
2,274
1,822
4,291
1,757
4,270
2,107
1,497
175
233
29
117
213
317
424
536
684
864
1,049
1,256
1,727
2,991
6,736
22,997
68,583
329,456
987,962
1,341,398
4,223,548
5,260,930
5,939,254
6,649,987
6,216,537
5,036,281
3,688,764
2,616,468
1,747,657
3,203,834
706,164
723,682
114,711
26,716
717
265
1,353,011
4,170,210
5,033,931
5,793,668
6,400,547
6,236,474
5,236,061
3,874,647
2,749,349
1,901,543
3,637,169
784,630
764,302
101,080
23,345
723
295
1,385,033
4,131,278
4,873,829
5,616,733
6,099,597
6,027,260
5,203,966
4,120,040
2,977,973
2,143,339
4,118,486
888,100
852,327
110,192
23,214
967
331
1,436,260
4,289,938
4,775,101
5,507,689
5,330,951
5,945,050
5,306,507
4,303,518
3,233,674
2,398,655
4,930,455
1,045,363
940,965
121,250
25,841
804
342
1,460,034
4,318,374
4,785,696
5,282,080
5,636,287
5,617,112
5,390,530
4,517,117
3,524,119
2,643,623
5,651,184
1,234,769
1,051,024
131,971
23,146
304
351
519,777
4,274,235
4,230,995
4,994,752
5,365,249
5,474,381
5,315,394
4,801,475
3,357,806
3,018,742
6,593,499
1,456,670
1,208,517
158,700
34,626
1,057
463
552,583
4,437,369
4,325,234
5,047,285
5,201,239
5,201,624
5,378,530
4,928,047
4,125,098
3,377,613
7,695,823
1,756,955
1,389,340
188,276
43,713
1,391
624
632,604
4,879,824
4,497,834
4,939,112
5,028,982
5,050,612
5,101,152
4,939,350
4,496,362
3,769,699
9,239,969
2,223,601
1,633,911
217,765
50,628
1,545
626
(tlitli'
287,775
1,116
6,322
13,229
20,835
29,932
34,117
32,623
27,560
22,163
16,544
37,628
12,074
20,847
7,549
4,207
473
546
166,335
195
2,497
5,714
9,625
14,192
16,635
16,979
15,454
13,227
10,390
25,557
8,928
16,536
6,229
3,376
377
425
38,645
39
497
1,130
1,924
2,360
3,371
3,440
3,149
2,720
2,158
5,478
2,093
4,863
2,627
1,800
225
263
297,152
1,123
6,222
12,677
20,307
23,812
34,246
33,924
28,975
23,303
18,007
42,752
13,376
21,901
6,643
3,808
436
534
171,462
193
2,462
5,536
9,430
13,690
16,731
17,451
16,144
13,768
11,137
28,753
9,787
17,131
5,417
2,995
383
456
39,464
39
490
1,096
1,886
2,764
3,333
3,537
3,297
2,834
2,312
6,159
2,290
4,993
2,273
1,607
226
281
311,233
1,156
6,146
12,246
19,700
27,476
33,080
33,778
30,786
25,225
20,302
48,474
15,126
24,435
7,250
4,676
650
727
181,635
204
2,423
5,347
9,211
13,086
16,299
17,472
16,913
14,722
12,524
32,441
11,031
19,198
5,928
3,731
520
587
42,225
41
482
1,057
1,840
2,639
3,300
3,548
3,453
3,034
2,602
6,951
2,577
5,612
2,434
1,970
297
342
330,646
1,200
6,358
12,011
19,314
26,249
32,634
34,405
32,166
27,420
22,722
58,115
17,777
26,875
7,964
4,182
535
670
194,952
213
2,548
5,397
9,184
12,723
16,419
17,826
17,662
15,994
13,953
33,672
12,843
20,854
6,440
3,278
420
525
44,903
42
505
1,064
1,322
2,551
3,312
3,603
3,600
3,284
2,892
8,243
2,971
6,025
2,685
1,740
243
311
350,447
1,217
6,406
12,013
18,515
25,615
30,393
34,983
33,786
29,856
25,051
66,781
20,984
29,916
8,651
4,537
537
704
203,602
214
2,600
5,458
8,872
12,619
15,612
18,241
18,516
17,214
15,230
44,195
15,119
23,190
7,014
3,557
406
544
43,204
43
516
1,074
1,753
2,525
3,144
3,694
3,774
3,537
3,156
9,430
3,497
6,631
2,920
1,390
243
326
376,005
437
6,306
10,631
17,542
24,172
30,105
34,503
35,943
32,700
28,611
78,094
24,772
34,403
10,429
5,649
700
952
229,268
31
2,130
4,979
8,515
12,171
15,565
18,320
20,005
19,050
17,421
51,915
17,970
26,832
3,528
4,522
553
756
47,153
5
343
314
1,427
2,079
2,676
3,186
3,526
3,402
3,154
9,792
3,709
6,382
3,204
2,220
306
427
409,337
521
6,638
10,866
17,695
23,431
28,602
34,931
36,883
35,007
32,017
91,550
29,849
39,524
12,400
7,115
938
1,371
254,339
33
2,300
5,198
8,843
12,015
15,202
18,931
20,692
20,421
19,473
60,826
21,669
30,890
10,204
5,773
760
1,110
49,530
5
329
769
1,356
1,379
2,409
3,030
3,357
3,368
3,269
10,712
4,189
7,440
3,654
2,752
408
'603
450,185
595
7,223
11,305
17,237
22,655
27,817
33,164
37,013
38,152
35,755
110,297
37,747
46,284
14,337
8,180
1,037
1,332
285,502
36
2,528
5,550
3,321
12,018
15,007
13,498
21,035
22,606
21,899
73,545
27,431
36,185
11,316
6,636
827
1,063
56,037
5
360
322
1,353
1,338
2,386
2,984
3,435
3,751
3,684
12,981
5,296
8,691
4,229
3,176
457
590
29
118
215
324
430
542
683
854
1,040
1,235
1,710
2,966
6,720
22,902
67,391
314,364
1,010,433
29
117
218
326
432
542
676
851
1,031
1,216
1,693
2,913
6,533
22,490
68,854
311,996
950,932
29
117
217
328
433
548
631
838
1,019
1,214
1,683
2,901
6,584
22,538
69,322
306,713
896,730
30
113
223
331
437
557
680
836
1,015
1,206
1,673
2,842
6,403
22,144
67,345
302,066
909,050
29
120
224
332
444
560
685
836
1,004
1,194
1,669
2,832
6,356
22,127
67,158
302,255
930,134
10
80
192
286
387
489
599
734
882
1,045
1,485
2,546
5,695
20,191
64,119
289,283
921,423
9
73
178
269
361
463
563
681
816
968
1,392
2,384
5,355
19,408
62,958
293,605
966,838
74
133
274
375
472
585
695
334
977
1,405
2,382
5,303
19,420
62,732
295,793
942,492
Individual Returns/1967 • Historical Summary
Table 47 . —SOURCES OF INCOME BY TYPE, 1958-1967
(Taxable and nontaxable returns]
191
Sources of income
Adjusted gross income less deficit.
Salaries and wages^
Business or profession:
Net profit
Net loss
Farm:
Net profit
Net loss
Partnership:
Net profit.
Net loss. , .
Sales of capital assets:
Net gain
Net loss
Ordinary gain from sales of depreciable property..
Sales of property other than capital assets;
Net gain
Net loss
Dividends in adjusted gross income
Interest received^
Pensions and annuities:
Life expectancy method.
3-year method
Rents:
Net income
Net loss
Royalties:
Net Income
Net loss
Estates and trusts:
Income
Loss
Other sources*.
Adjustments'...
2S1,154
227,551
22,890
2,216
(•)
9,810
578
«,879
5i9
75
158
8,741
3,659
885
436
3,962
735
(•)
618
25
305,095
24,323
2,892
10,220
657
6,797
522
87
204
9,356
4,395
883
578
(*)
637
26
257,918
23,959
2,887
(•)
9,757
791
6,004
704
70
153
9,530
5,057
962
655
3,544
816
661
76
675
39
25,395
2,765
(•)
26,851
2,926
(♦)
9,719
10,210
770
866
8,291
6,821
670
1,050
159
69
250
285
9,890
10,640
5,683
7,155
1,114
1,350
746
973
3,661
3,933
902
1,063
584
584
79
75
669
692
40
30
22,757
1,642
4,658
1,902
10,342
1,029
7,468
1,019
85
75
313
11,452
9,212
3,924
1,211
644
61
727
48
2,553
19
396,660
24,802
1,809
4,703
2,067
10,862
1,131
8,909
970
73
245
11,917
10,125
3,940
1,315
686
80
4,628
2,879
429,201
26,315
1,727
5,218
1,853
11,960
1,354
11,069
889
57
290
12, 961
11,296
4,020
1,566
66
5.592
3,143
28,140
1,952
5,986
1,916
12,080
1,354
10,960
1,019
67
324
13,998
13,225
4,426
504,309
411,646
29,555
2,163
5,565
2,211
13,032
1,498
14,594
912
14, 202
14,899
5,046
4,359
4,387
1,751
1,848
778
744
66
68
1,051
1,072
45
40
4,179
3,187
3,631
4,342
^Excludes small amounts of wages not subject to withholding .reported as other income on Form 1040A. For 1958-1963, salaries and wages are net of excludable sick pay and certain
employee business expenses, but for 1964-1967, the amount is a gross figure.
^For 1958-1965, excludes dividends reported on Form 1O40A. For 1961, excludes dividends reported with other income on page 1, Form 1040, but not specifically identified on a
separate schedule.
^For 1958-1965, excludes interest reported on Form 1040A. For 1961, excludes interest reported with other income on page 1, Form 1040, but not specifically identified on a
separate schedule.
^Includes dividends, interest, and wages not subject to withholding reported on Form 1040A.
'For 1963, includes only self-employed pension deduction, but for 1964-1967 also includes excludable sick pay, employee moving expenses, and certain employee business expenses.
(*) Tabulated in conijination with the source directly preceding it. Combined amounts are not wholly comparable with those when separated.
Table 48.— ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE, 1958-1967
[Taxable and nontaxable returns]
Type of deduction
(Kjlliondoliara)
Total
Medical and dental expenses
Taxes
Interest paid
Contributions
Child care
Casualty losses
Other deductions
27,498
4,284
7,480
6,269
5,694
3,771
32,017
Not
tabulated
35,313
5,219
10,526
8,416
6,750
103
450
3,848
Not
tabulated
41,661
6,079
13,045
10,274
7,516
4,747
Not
^tabulated
46,832
7,095
14,071
12,457
8,327
4,882
Not
tabulated
54,566
7,631
17,463
14,971
9,122
5,322
59,623
Not
tabulated
192
Individual Returns/1967 • Historical Summary
Table 49.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES, 1958-1967
[Taxable and nontaxable returns ]
Adjusted gross djicome classes
SALARIES AUD WAGES^
Grand total
Returns with adjusted gross income, 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 $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns with no adjusted gross income
DIVIDENDS^
Grand total
Returns with adjusted gross income, 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 $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns with no adjusted gross income. . . .
INTEREST RECEIVED^
Grand total
Returns with adjusted gross income, 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 $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns with tko adjusted gross income....
Footnotes at end of table.
227,354
1,129
1,862
8,751
15,185
22,510
29,557
31,742
27,639
21,813
16,305
11,925
22,648
5,700
7,703
2,068
776
26
11
13
34
170
229
249
247
241
256
239
216
189
902
687
2,025
1,326
1,236
174
269
3,618
30
66
245
273
257
246
248
212
192
155
130
452
256
543
191
247,370
247,122
1,116
1,323
8,394
14, 570
21,106
28,410
31,904
30,148
25,084
19,938
14,604
30,361
7,232
8,967
2,499
921
31
13
9,316
14
42
196
259
247
241
244
257
244
232
211
931
732
2,189
1,414
1,364
192
307
4,395
257,918
257,684
1,135
1,833
8,342
14,089
20,582
27,451
32,159
31,396
26,488
21,052
16,089
35,418
3,461
9,960
2,315
9,530
4,359
34
71
314
342
271
269
280
261
249
201
173
560
305
634
245
130
11
9,470
19
41
205
308
256
274
271
254
257
249
205
1,012
751
2,254
1,301
1,315
199
300
5,057
266,720
1,130
1,873
8,173
13,621
19,888
26,060
30,869
31,277
28,193
22,739
18,056
40,489
9,844
11,019
2,457
967
40
19
5,013
36
76
370
373
347
329
336
303
273
243
134
674
354
722
243
127
11
11
9,845
13
44
190
228
263
252
263
270
258
241
257
1,046
301
2,441
1,318
1,430
225
305
233,143
1,145
1,883
3,185
13,115
19,441
24,647
30,441
31,685
29,477
24,866
20,367
49,399
12,155
12,542
2,841
903
33
14
5,628
42
83
402
407
377
363
338
330
306
282
251
782
407
827
255
146
14
11
19
46
218
262
308
239
236
304
271
255
275
1,166
333
2,622
1,493
1,428
214
313
7,155
299,443
299,157
1,167
1,391
3,203
13,084
18,614
24,098
28,532
32,179
30,973
27,049
22,647
57,308
14,856
14,480
3,047
976
36
17
11,452
7,084
51
108
507
544
508
454
453
416
370
344
304
1,024
504
1,010
309
152
15
11
11,401
20
42
193
269
312
323
320
311
335
276
270
1,263
909
2,808
1,611
1,536
250
349
322,934
1,166
1,971
3,053
12,233
17,959
23,362
28,219
31,953
33,153
30,042
26,163
68,572
18,281
16,948
3,635
1,206
48
22
11,917
9,138
59
148
646
676
625
629
566
580
501
487
390
1,385
663
1,207
369
180
14
14
74
14
35
189
275
283
293
280
269
314
273
246
1,137
944
3,002
1,784
1,771
261
441
10,125
347,150
346,787
1,275
2,120
8,166
12,128
17,667
22,375
26,435
32,327
33,951
32,177
29,286
80,730
22,472
19,729
4,306
1,548
60
35
331,067
10,039
60
153
687
742
661
625
603
589
558
534
450
1,555
757
1,377
428
218
20
17
12,892
12
37
192
251
307
293
295
307
334
320
288
1,231
939
3,097
2,017
2,084
304
433
11,296
11,201
51
131
742
751
703
667
642
635
613
562
536
1,309
904
1,593
526
277
27
25
380,683
1,338
2,269
8,660
12,034
16,841
21,105
25,467
30,467
34,352
35,138
32,736
93,539
29,741
24,664
5,280
1,930
35
37
13,998
13,917
22
31
185
245
2tl
283
313
319
289
381
410
1,321
1,086
3,423
2,158
2,298
372
506
13,105
67
149
799
909
793
779
715
699
633
658
649
2,166
1,099
1,949
625
337
36
35
Individual Returns/1967 • Historical Summary
Table 49.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES, 1958-1967— Continued
[Taxable and nontaxable returns]
193
Adjusted gross income classes
1958
1959
1960
1961
1962 1
1963
1964
1965
1966
1967
(■•///ion
iollsrs)
22,890
24,323
23,959
25,395
26,851
27,415
29,504
31,533
34,126
35 119
22,868
142
312
1,377
1,815
2,104
2,100
1,624
1,285
1,118
999
881
2,833
1,789
3,711
639
130
6
4
22
24,246
148
310
1,262
1,671
1,876
1,901
1,688
1,384
1,229
1,084
916
3,176
2,021
4,329
1,061
182
5
4
76
23,906
143
291
1,192
1,635
1,876
1,902
1,628
1,479
1,260
1,092
925
3,191
2,031
4,237
877
141
5
3
53
25,351
127
279
1,135
1,594
l-,876
1,942
1,767
1,450
1,333
1,199
1,044
3,445
2,167
4,810
992
179
6
5
44
26,312
123
242
1,014
1,452
1,817
1,895
1,755
1,595
1,457
1,259
1,126
3,899
2,407
5,434
1,134
191
4
7
39
27,334
118
218
950
1,366
1,663
1,867
1,773
1,601
1,422
1,351
1,129
4,078
2,541
5,750
1,264
229
6
9
81
29,413
116
206
877
1,276,
1,569
1,310
1,781
1,648
1,584
1,350
1,255
4,377
2,837
6,762
1,627
317
12
9
92
31,424
87
183
779
1,132
l,4i9
1,659
1,818
1,736
1,584
1,489
1,320
5,038
3,151
7,553
1,974
441
12
21
109
34,046
84
158
701
1,021
1,397
1,647
1,709
1,692
1,594
1,610
1,526
5,615
3,558
8,691
2,426
584
21
12
80
$600 under $1 000
144
$1,000 under $2,000
673
909
$3,000 under $4,000
1,227
1,555
1,567
$6,000 under $7,000
1,659
$7,000 under $8,000
1,609
1,559
$9,000 under $10,000
1,524
$10 000 under $15,000
5,719
3,653
$20 000 under $50,000
9,284
$50,000 under $100,000
3,063
$100,000 under $500,000
790
22
$1,000 000 or more
13
76
PARTNERSHIP PROm
9,810
10,220
9,757
9,719
10,210
10,342
10,862
11,960
12,030
13,032
Returns with adjusted gross income, total
$600 under $1 000
9,793
20
40
163
262
391
435
526
413
352
333
357
1,333
993
2,647
1,078
422
19
9
17
10,197
21
32
152
254
340
460
477
428
395
387
319
1,406
995
2,693
1,269
530
26
15
24
9,726
16
29
134
214
329
401
436
396
388
375
327
1,336
1,060
2,810
1,018
431
15
11
31
9,702
13
27
112
199
285
379
388
393
368
342
325
1,316
963
2,934
1,072
527
31
21
18
10,186
14
23
114
180
257
363
355
376
405
353
353
1,410
1,066
3,262
1,177
452
15
9
24
10,317
10
20
101
174
242
328
358
357
397
355
308
1,396
1,108
3,385
1,255
493
17
13
25
10,801
11
19
39
146
196
270
324
365
382
351
295
1,411
1,061
3,716
1,513
618
21
14
60
11,910
6
17
79
143
183
266
327
341
395
340
345
1,465
1,195
4,147
1,797
799
43
21
50
12,059
7
13
69
122
162
237
314
323
311
322
332
1,490
1,165
4,183
1,981
936
67
26
21
12,999
14
17
74
$2,000 under ^3,000
124
146
187
249
279
$7,000 under $8,000
360
$8,000 under $9,000
342
353
$10,000 under $15,000
1,509
1,202
$20,000 under $50,000
4,334
2,393
$100,000 under $500,000
1,237
$500,000 under $1,000,000
106
$1,000,000 or more
73
33
NET GAIN FROM SALE OF CAPITAL ASSETS'
Grand total
4,879
6,797
6,004
8,291
6,321
7,463
8,909
11,069
10,960
14,594
4,792
38
40
132
194
227
200
171
161
165
153
121
478
314
865
543
651
132
208
87
6,667
64
41
176
224
220
223
206
218
180
193
175
692
450
1,254
804
1,050
222
274
130
5,814
35
39
152
208
199
191
184
173
188
170
146
597
390
1,042
658
911
241
287
190
8,163
29
44
167
206
243
234
218
234
230
229
211
811
565
1,603
913
1,401
360
465
128
6,615
34
39
157
192
228
196
204
198
171
189
170
702
466
1,237
742
1,042
276
372
206
7,299
30
37
168
206
205
223
213
222
206
222
181
820
541
1,425
833
1,113
238
415
170
8,745
32
36
153
205
213
217
231
214
243
222
216
889
602
1,823
1,072
1,477
366
536
165
10,371
40
43
164
200
246
254
252
260
259
274
260
1,112
813
2,202
1,342
1,821
485
845
193
10,653
37
51
142
217
225
293
246
273
247
297
258
1,143
809
2,124
1,245
1,825
463
762
303
14,356
Under $600
$600 under $1,000
53
56
$1,000 under $2,000
234
$2,000 under $3,000
213
$3,000 under $4,000
238
$4,000 under $5,000
250
$5,000 under $6,000
258
$6,000 under $7,000
257
$7,000 under $8,000
286
$8,000 under $9,000
344
$9,000 under $10,000
294
$10,000 under $15,000
$15,000 under $20,000
1,400
1,166
$20,000 under $50,000
3,121
$50,000 under $100,000
1,346
$100,000 under $500,000
2,64a
714
977
Returns with no adjusted gross income
237
^For 1958-1963 d8ta, excludes small amounts of wages not subject to withholding reported as other income (see Form ICKOA). For 1958-1963, salaries and wages are net of
excludable sick pay and certain employee business expenses, but for 1964-1967, the ancunt is a gross figure.
^For 1958-1965, excludes dividends reported on Form 1040A. For 1961, excludes dividends reported with other income on page 1, Fonn 1040, but not specifically Identified on a
separate schedule.
^For 1958-1965, excludes interest reported on Form lOiOA. For 1961, excludes interest reported with other income on page 1, Form 1040, but not specifically identified on a
separate schedule.
Net gain from sales of capital assets reported in adjusted gross income.
194
Individual Returns/1967 • Historical Summary
Table 50.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES, 1958-1967
[Taxable and nontaxable returrLS )
NUMBER OF RETURNS
United States^
Alabams
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware^
District of Columbia^
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Haiyland^
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hainpshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas*
ADJUSTED GROSS INCOME (LESS DEFICIT)
United Stateel
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware^
District of Columbia^
Florida
Georgia
Hawaii
Idaho
minols
Indiana
Iowa
Kansas
Kentucl^
Louisiana
Maine
Maryland^
Maasachuaette
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampehire
Footnotes at end of table.
59,080
798
46
358
<t37
5,381
578
9i3
153
331
1,420
1,007
215
213
3,717
1,521
948
736
833
816
336
1,147
1,966
2,576
1,141
415
1,440
226
497
102
222
2,218
262
6,412
1,236
206
3,301
698
586
4,056
314
572
224
990
2,777
271
128
1,200
965
560
1,353
111
119
60,260
281,252
3,292
285
1,713
1,507
29,770
2,756
5,141
910
1,655
6,270
4,167
897
890
19,640
7,004
3,968
3,197
3,251
3,606
1,224
5,660
9,203
12,922
4,965
1,443
6,399
912
2,019
567
931
813
50
381
450
5,624
598
960
155
352
1,510
1,043
225
215
3,756
1,550
957
738
847
823
340
1,147
1,985
2,601
1,160
425
1,459
226
503
107
229
2,266
271
6,479
1,292
206
3,346
714
603
4,053
319
588
225
1,030
2,842
281
130
1,221
977
549
1,376
115
142
61,025
825
58
403
456
5,769
616
974
159
342
1,566
1,055
234
216
3,762
1,566
957
738
855
834
342
1,187
2,004
2,624
1,155
432
1,472
227
509
114
233
2,306
275
6,524
1,320
207
3,363
723
610
4,080
321
606
226
1,047
2,873
289
132
1,248
974
544
1,390
116
167
61,498
826
64
422
467
5,929
633
987
160
1,604
1,079
239
218
3,764
1,568
950
741
853
838
34.4
1,547
2,013
2,580
1,176
438
1,468
227
512
121
236
2,X0
279
6,576
1,348
205
3,329
731
612
4,016
322
616
229
1,061
2,932
297
131
1,273
988
531
1,388
116
176
62,709
839
63
445
4S4
6,187
652
1,008
1,685
1,097
244
217
3,807
1,591
947
747
873
857
343
1,620
2,029
2,612
1,192
4«
1,483
229
517
137
243
2,387
284
6,629
1,354
209
3,360
747
628
4,021
326
630
231
1,091
3,020
307
133
1,321
1,018
524
1,407
116
200
63,943
860
70
465
503
6,405
665
1,029
168
331
1,737
1,162
246
220
3,860
1,621
•960
752
894
883
342
1,341
2,041
2,682
1,210
458
1,505
2X
523
151
246
2,419
293
6,644
1,413
212
3,416
762
650
4,043
327
651
232
1,105
3,110
312
133
1,360
1,031
528
1,422
119
198
65,375
893
71
477
512
6,589
677
1,052
174
308
1,826
1,291
254
222
3,935
1,660
967
760
906
912
346
1,413
2,053
2,778
1,223
478
1,527
237
526
157
251
2,466
296
6,765
1,463
214
3,491
773
670
4,063
331
676
231
1,137
3,198
314
135
1,373
1,033
533
1,452
119
159
67,599
945
79
497
547
6,768
683
1,095
173
303
1,919
1,405
257
226
4,076
1,717
991
752
917
947
354
1,378
2,U5
2,946
1,265
512
1,587
240
533
164
254
2,699
306
6,854
1,517
218
3,576
792
692
4,257
344
716
233
1,189
3,282
318
151
1,416
1,073
538
1,502
118
165
305,200
3,501
303
1,905
1,646
33,072
2,968
5,656
952
1,345
7,053
4,517
1,052
939
20,932
7,648
4,010
3,356
3,472
3,960
1,303
6,146
10,111
14,218
5,319
1,559
6,842
1,039
2,085
582
1,003
315,332
3,618
394
2,115
1,677
34,493
3,250
5,363
971
1,351
7,383
4,712
1,195
962
21,551
8,022
4,229
3,451
3,503
3,833
1,408
6,416
10,509
14,822
5,433
1,633
7,115
934
2,204
650
1,078
330,074
3,743
408
2,295
1,787
37,041
3,519
6,171
1,016
7,854
4,926
1,334
1,005
22,318
8,142
4,355
3,647
3,641
4,019
1,429
8,515
10,335
14,630
5,902
1,729
7,374
1,038
2,415
751
1,130
X8,707
3,967
436
2,471
1,990
39,616
3,670
6,537
8,480
5,316
1,329
1,007
23,435
8,665
4,512
3,810
3,951
4,209
1,506
9,282
11,345
15,949
6,090
1,909
7,745
1,031
2,407
358
1,193
363,728
4,242
501
2,641
2,133
42,332
3,783
7,099
1,138
1,903
9,017
5,808
1,382
1,072
24,161
9,239
4,685
4,038
4,083
4,549
1,496
8,081
11,893
17,033
6,337
2,060
3,229
1,133
2,527
1,001
1,275
396,717
4,669
514
2,779
2,305
45,599
3,952
7,437
1,312
1,937
10,012
6,760
1,473
1,102
26,236
9,903
5,079
4,106
4,508
4,921
1,710
8,906
12,543
18,922
6,805
2,261
8,660
1,165
2,662
1,095
1,337
429,254
5,100
624
2,891
2,496
48,213
4,196
8,215
1,416
1,968
11,115
7,547
1,589
1,220
28,551
10,939
5,593
4,273
4,853
5,469
1,795
9,473
13,394
20,959
7,448
2,472
9,615
1,335
2,861
1,155
1,418
70,153
973
73
513
546
7,080
704
1,128
190
309
1,978
1,472
251
230
4,249
1^798
1,032
781
961
986
356
1,645
2,148
3,051
1,319
538
1,623
240
546
163
273
2,609
302
6,940
1,595
221
3,738
801
708
4,349
354
754
234
1,226
3,578
326
159
1,490
1,146
552
1,559
114
184
468,347
5,612
627
3,202
2,802
52,362
4,533
9,090
1,468
2,100
11,905
3,420
1,784
1,332
31,078
12,118
6,253
4,327
5,474
6,100
1,922
11,119
14,245
23,003
8,082
2,794
10,357
1,366
3,193
1,200
1,662
Individual Returns/1967 • Historical Summary
Table 50. —NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES, 1958-1967— Continued
(Taxable and nontaxable returns]
195
ADJUSTED GROSS INCOME (LESS DEFICIT)— Continued
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Vtyoming
Other areas*
INCOME TAX AFTER CREDITS
United States 1
Alabama
Alaska ,
Arizona
Arkansas
California
Colorado
Connecticut
Delairare^
District of Columbia^
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland^
tfessachusetts
Michigan
Minnesota ,,,,,.,.
Mississippi .,..,,.
Missouri
Montana ,,.
Nebraska
Nevada ..,.,,,,,
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington ,
West Virginia ,.,.,
Wisconsin
Wyoming
Other areas*
11,864
1,133
3A,017
4,456
762
16, 310
2,933
2,836
18,968
1,390
2,058
790
3,785
12,697
1,282
483
5,051
4,986
2,211
6,121
515
434
34,351
342
39
194
143
3,316
329
720
153
231
719
437
102
94
2,622
826
436
362
351
412
128
635
1,125
1,607
565
128
782
100
224
76
102
1,539
130
4,494
405
73
2,041
325
344
2,368
172
182
80
405
1,541
128
47
559
623
237
701
60
45
12,867
1,315
37,042
5,033
747
17,921
3,170
3,096
20,200
1,481
2,324
742
4,003
13,435
1,393
521
5,477
5,240
2,331
6,691
565
611
38,653
374
42
235
167
4,422
359
803
169
275
847
490
129
103
2,867
942
453
375
378
502
134
788
1,283
1,821
619
156
864
122
242
81
115
1,695
152
5,097
500
73
2,295
363
387
2,606
132
226
69
456
1,689
149
55
633
661
262
805
13,303
1,310
38,036
5,267
737
18,472
3,205
3,145
20,654
1,497
2,395
783
4,334
13,576
1,438
538
5,818
5,321
2,406
6,967
566
626
39,545
384
56
254
165
4,517
399
835
167
273
351
517
154
104
2,951
997
477
396
376
448
143
802
1,362
1,908
641
164
884
110
262
89
125
1,739
145
5,077
520
75
2,335
364
383
2,586
186
227
77
474
1,693
153
56
676
662
269
843
14,076
1,385
40,017
5,570
756
18,671
3,421
3,136
20,833
1,646
2,530
900
4,552
14,828
1,606
559
6,155
5,695
2,386
6,992
593
698
42,271
399
56
275
182
4,955
444
899
171
936
554
180
107
3,124
1,020
503
427
402
479
157
1,115
1,411
1,892
691
166
939
120
302
110
133
1,909
157
5,629
573
73
2,433
404
392
2,635
209
257
91
509
1,866
175
60
734
734
273
351
72
83
14,926
1,440
41,477
5,960
399
19,570
3,455
3,400
21,759
1,652
2,738
951
5,122
15,439
1,639
569
6,633
6,012
2,379
7,417
586
312
44,393
436
60
299
215
5,231
456
947
1,002
616
167
108
3,306
1,111
508
450
451
502
167
1,252
1,493
2,107
707
189
930
119
291
125
141
2,028
164
5,779
642
89
2,558
407
418
2,776
215
292
96
613
1,973
183
62
813
781
273
896
15,311
1,496
43,324
6,399
937
20,672
3,693
3,743
22,873
1,774
2,935
944
5,150
16,321
1,749
632
7,129
6,303
2,570
7,730
630
473
69
321
232
5,714
476
1,046
194
297
1,090
695
177
118
3,424
1,197
539
435
472
562
167
1,073
1,587
2,315
765
217
1,087
130
310
149
156
2,180
173
6,107
705
95
2,733
437
471
2,973
231
310
100
606
2,108
195
71
370
323
303
954
34
122
16,729
1,548
46,328
7,056
935
22,099
4,033
4,127
24,560
1,899
3,241
967
5,662
17,435
1,887
692
7,764
6,462
2,775
8,309
640
791
47,160
480
64
303
225
5,566
433
1,019
214
238
1,139
723
175
107
3,398
1,156
536
440
468
542
173
1,083
1,520
2,361
733
213
1,014
119
291
144
146
2,102
160
5,969
696
90
2,667
438
476
2,945
230
313
87
601
2,028
185
72
885
751
302
925
70
92
18,661
1,699
48,886
7,894
1,060
24,083
4,245
4,246
26,678
2,066
3,595
1,041
6,222
13,977
1,394
721
8,498
7,040
2,338
9,118
644
901
49,525
503
76
302
233
5,592
442
1,091
230
280
1,226
778
173
115
3,581
1,244
570
445
490
580
177
1,148
1,579
2,582
763
230
1,095
129
295
U3
156
2,279
173
6,165
784
92
2,890
442
468
3,099
241
342
89
653
2,122
178
71
947
787
304
975
68
103
19,324
1,675
51,874
3,726
1,126
26,524
4,593
4,671
28,512
2,276
4,050
1,117
6,957
21,559
1,991
306
9,457
8,102
3,150
10,075
674
1,075
593
77
338
277
6,237
497
1,257
213
299
1,376
901
210
130
4,094
1,429
657
510
585
709
193
1,350
1,774
2,934
867
276
1,193
142
345
155
190
2,469
183
6,774
907
99
3,253
488
530
3,468
280
414
106
781
2,504
183
1,036
969
345
1,119
75
130
^Includes data for "Other areas" described in footnote 4.
^For 1962, data for Delaware are not shown separately. However, the data are included in the United States totals.
^For 1961-1962, data for District of Columbia are included in the statistics for Maiyland.
^Includes data for returns of bona fide residents of Puerto Rico, U.S. citizens residing abroad, in the Virgin Islands, and in Panama Canal Zone,
196
Individual Returns/1967 • Historical Summary
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197
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Section
CONTENTS
FORM 1040A: Individual Income Tax Return, 199
FORM 1040: Individual Income Tax Return. 208
Schedule B, Income and Credits. 210
Schedule C. Profit (or Loss) from Business or Profession, 232
Schedule D. Gains and Losses from Sales or Exchanges of
Property. 237
Schedule F, Farm Income and Expense, 240
Schedule G, Income Averaging, 246
1967 Forms and
Instructions
FORM 1040-ES: Declaration of Estimated Tax, 249
FORM 3468: Computation of Investment Credit, 261
FORM 3903: Moving Expense Adjustment, 253
m]^
U.S. Individual
Income Tax Return
•E S
lli
•?f
If item 7 is $10,000 or more, or
if total income from interest, div-
idends, and nonwitliheld wages is
over $200, use Form lOW.
87
1. Name (II joint return, use first names and middle Initials of both)
Home address (Numtwr and street or rural route)
City, town or post office. State and ZIP code
Enter below name and address used on your return for 1966.
(If same as above, write "Same.") If none filed, give reason. If
changing from separate to joint or joint to separate returns,
enter 1966 names and addresses.
If your Income was $5,000 or more, you must compute your tax.
If income was less than $5,000, you may have the Internal Revenue
Service compute your tax by omitting Items 8, 10, and 11 (but
complete item 9). If you compute your own tax, pay balance
(item 10) in full with your return.
Apply I — I U.S. Savings Bonds,
refund to: I I & excess refunded; or
I I Refund only.
UST YOUR EXEMPTIONS AND SIGN ON OTHER SIDE.
2. Your social security number
3. Spousa's social sworiti nunber
□ c. Married filing separate-
ly—II spouse is also filing
a return, enter her (his) social security number in item 3 and give fir»
name here ^
4. Clieckone:
n«- Single;
□ b. Married filing joint re-
turn (even If only one had
Income);
5. Enter total wages, salaries, tips, etc. Enclose
Forms W-2, Copy B. If not shown on enclosed
Forms W-2 attach explanation.
Yours
Spouse's
6a. Interest
Yours
Spouse's
6b. Dividends: Yours — before exclusion $ _. After ►
(See instr.) Spouse's — before exclusion $ After ►
7. Total income (add items 5, 6a, and 6b)
8. Tax from Tax Table or tax computation schedule
9. Total Federal income tax withfield (from Forms W-2)
10. If item 8 is larger than item 9, enter
Balance due ^
11. If item 9 is larger than item 8, enter
Refund >■
12. EXEMPTIONS FOR YOURSELF-AND SPOUSE (only If all her (his)
Income is included in this return, or she (he) had no Income)
Check boxes which apply ^—^^^■^^—^—^—^-^^^-^■^
:{
Regular 65 or over Blind
Yourself. . . .□ □ □
Spouse . . . . □ □ □
J ch
Enter number
boxes
checked ^
13. First names of your dependent
children who lived with you
Enter
number
14. DEPENDENTS
OTHER THAN
THOSE
CIAIMED
IN ITEM 13.
(a) NAME
^ Enter figure 1 in the last col-
umn to right for each name listed
(il more space is needed, attach
schedule)
(b) Relationship
(c) Months lived
in your home. If
born or died dur-
ing year also write
"B" or "D"
(d) Did
dependent
have income
of (600 or
more?
(e) Amount YOU fur-
nished for depend-
ent's support. If
100% write "ALL"
(0 Amount furnished
by OTHERS including
dependent. See In-
struction 14
15. TOTAL EXEMPTIONS FROM ITEMS 12, 13. AND 14 ABOVE
►
Your present employer
Spouse's present employer
City and State where employed
City and State where employed
If you had an expense allowance or charged expenses to your employer see instructions for "Reimbursed Expenses" and check here (^ if appropriate.
Under penalties of perjury, I declare that to the best of my knowledge and belief this is a true, correct, and complete return.
dlgn ^ Your srgiiature '
here ^
Data
Spouse's signature (If filing jointly, BOTH must sign even if only one had income)
Date
199
200
Individual Returns/1967 • Forms and Instructions
Internal Revenue Service
Card Form 1040A offers
an easy way for em
ployees receiving less
than $10,000 total in-
come to file their 1967
U.S. income tax returns.
Instructions for Form 1040A
For employees who
earned less than $10,000
Please follow these steps in using Card Form 1040A
Read instructions below. (See "Who May Use Form
1040A." If ineligible, use Form 1040.)
Fill out the copy on page 4. If you need help, phone or
visit any Internal Revenue Service office.
Transfer answers from the copy to the card. Keep the
copy for your records.
Sign the card and mail it with your Wage and Tax
Statements (Forms W-2, Copy B) to your Internal
Revenue Service office as shown on page 8 of these
instructions.
if your name, addrecs, and social security number are already
printed on the card form, please use this card. Correct the pre-
printed information, if necessary.
Who must file a tax return
Every citizen or resident of the
United States — whether an adult or
minor — who had $600 or more in-
come in 1967 must file; except that
if you are 65 or over, you must file
if you had an income of $1,200 or
more
Who may use
Form 1040A
If 'your income was less than
$10,000 and consisted entirely of
wages (including tips) subject to with
holding tax and not more than $200
total of dividends, interest, and other
wages and tips, you may use the card
form. A husband and wife may file a
joint return if their combined incomes
do not exceed these limits.
Who may not use
Form 1040A
File Form 1040 instead of Form
1040A if—
1 You had income from sources
other than, or in amounts larger
than, those stated above.
2 Either husband or wife itemizes
deductions.
3 You claim the tax status of head
of household or surviving hus-
band or wife.
4 You claim the retirement in-
come credit.
5 You claim an exclusion for
"Sick Pay" paid directly to you
by your employer and this
amount is included in the total
wages shown on your Form
W-2.
6 You claim deductions for travel,
transportation, moving, or "out-
side salesmen" expense. (How-
ever, see "Reimbursed Ex-
penses," page 3 of instruc-
tions.)
7 You claim credit for payments
on estimated tax or an over
payment from 1966. i
8 You claim credit for Federal
taxes for nonhighway gasoline
and lubricating oil.
9 You received tips of $20 or
more in a month, which you did
not report fully to your em-
ployer.
10 Your Form W-2 shows an
amount as "Uncollected Em-
ployee Tax on Tips."
11 You are a nonresident alien.
(File Form 1040NR.)
Members of Armed Forces
A member of the Armed Forces
should give his name, social security
number, permanent home address
and serial number.
An enlisted man may exclude all
service compensation for each month
for which he served in a combat zone
and each month for which he was hos-
pitalized as a result of such service.
For this purpose, service for any part
of a month is considered a full month.
A commissioned officer may exclude
up to $500 a month of such compen-
sation. Forms W-2 issued for 1967
by the Armed Forces ordinarily do not
include these payments. If there is any
doubt as to whether the amount shown
on your Form W-2 includes the non-
taxable amount, contact the pay office
which issued the form. If the nontax-
able portion was included on Forcn
W-2, you will be issued a corrected
Form W-2 or a certificate to support
exclusion. If you get a certificate, de-
duct the amount shown on the certifi-
cate from the wages shown on Form
W-2, include the difference in item 5,
and attach the certificate to your re-
turn. If you get a corrected Form W-2,
include the amount shown on that
form in item 5.
When and where to file
Please file as early as possible with
the District Director of Internal Reve-
nue for your district, or with your In-,
ternal Revenue Service Center as
shown in the mailing Instructions on
page 8. File your return on or after
January 1, 1968, but not later than
April 15, 1968.
U.S. citizens with foreign ad-
dresses, except A. P.O. and F.P.O.
addresses, must file with Director
of International Operations, Internal
Revenue Service, Washington D.C.
20225.
Where to get forms
If you need a Form 1040, you can
get one from any Internal Revenue of-
fice, or from many banks and post
offices. Your employer will furnish a
Form W-2.
How to pay
Checks or money orders, should be
made payable to "Internal Revenue
Service." Please write your social se-
curity number on your check or
money order. You need not pay a bal-
ance of tax due of less than $1, and
Individual Returns/1967 • Forms and Instructions
201
an overpayment of less than $1 will be
refunded only upon separate applica-
tion.
Signature
Your return is, not valid unless you
sign it. Both husband and wife must
sign a joint return unless the husband
is a serviceman in the Vietnam com-
bat zone. In this instance, the wife
should write in the space provided for
her husband's signature that he is in
the military service in Vietnam.
Computation of tax
on Form 1 040A:
If your income was
less than $5,000
You may find your tax from the ap-
propriate Tax Table on page 5, 6,
or 7, or you may have the Internal
Revenue Service do it for you. If you
are married and filing a separate
return and you choose to have the
Internal Revenue Service figure
your tax, it will be figured using the
10 percent standard deduction
but not the minimum standard
deduction.
If your Income is $5,000 or
more, but less than $ 1 0,000
You must use the standard deduc-
tion— either the 10 percent stand-
ard deduction or the minimum
standard deduction, whichever is
greater — and compute your own
tax. (See Tax Computation Sched-
ule on page 4.)
Use of the Tax Table or the stand-
ard deduction eliminates the need for
listing contributions, interest, taxes,
losses, medical expenses, child care
expenses and certain miscellaneous
deductions. The standard deduction
is 10 percent of item 7, page 1,
Form 1040A, but not less than the
minimum standard deduction which
is an amount equal to $200 ($100 if
married and filing a separate return),
plus $100 for each exemption claimed
in item 15 on the back of your return.
Example: Husband and wife filing
joint return claiming four dependent
children. Minimum standard deduc-
tion is $800 ($200 plus $100 for
each of six exemptions).
The standard deduction is limited to
$1,000 ($500 for each return if mar-
ried and filing separate returns). If
your standard deduction is less than
your itemized deductions, it will be to
your advantage to use Form 1040 and
PAGE 2
itemize your deductions. The Tax
Tables are designed to allow for the
standard deduction.
If separate returns are filed by mar-
ried individuals, and if either the hus-
band or wife elects the 10 percent
standard deduction or one of them
chooses to have the Internal Revenue
Service figure the tax, the other must
use the 10 percent standard deduc-
tion. To use the minimum standard
deduction both must use it and both
must compute their tax.
Married couple:
Marital Status. — -If married at the
end of 1967, you are considered mar-
ried for the entire year. If divorced or
legally separated on or before the end
of 1967, you are considered single
for the entire year. If your wife or
husband died during the year, you
are considered married for the year,
and may file a joint return.
How to prepare a joint return
To benefit from the split income
provisions, a husband and wife must
file a joint return. If a joint return is
filed, you must include the income
of both; however, a joint return may
be filed even though one had no in-
come. If your income was under
$5,000, and you choose to hsvs ihs
Internal Revenue Sarvice fis'jre your
tax, it will be computed on tii3 com-
bined income or on the separate in-
comes, whichever results in the
smaller tax or larger refund. If you
figure your own tax, be sure to make
both computations and snter the
smaller tax or larger refund on your
return. A joint return may not be filed
if either husband or wife was a non-
resident alien at any time during the
taxable year.
How to prepare
a separate return
In a separate return each must re-
port his or her separate income and
fill in a separate form. '
Do you owe a tax balance?
Under the pay-as-you-go system,
your withholding tax and your final
income tax should come out about
even. This benefits both you and your
Government. If you owe a balance on
your 1967 return, you should con-
sider changing your Withholding Ex-
emption Certificate (Form W-4).
Instructions for preparing
front of Form 1 040A
3ff
0 (2) (D If y°"
^^ are filr
are married and
are filing a joint return
as husband and wife, be sure to enter
the first names and middle initials of
yourself and your wife. For example:
John F. and Mary L. Doe. Enter both
your social security number and your
wife's social security number, whether
filing jointly or separately.
(S) Enter the total wages (including
tips) from all your 1967 Forms
W-2. If an amount appears on Form
W-2 in the box captioned "Other
compensation paid in 1967" add
this amount to the amount shown in
the box captioned "Wages paid sub-
ject to withholding in 1967," and en-
ter the total on page 1, item 5. Also
include in this item wages and tips
for which you did not receive a Form
W-2. If you lose a Form W-2, ask
your employer for a new one. If you
cannot furnish a Form W-2, attach
an explanation.
Two or more employers
If a total of more than $290.40 of
social security (F.I.C.A.) tax was with-
held from the wages of either you or
your wife because one or both of you
worked for more than one employer,
you may claim the excess over
$290.40 as a credit against your in-
come tax.
(a) Add the social security
(F.I.C.A.) tax withheld by all your em-
ployers from your wages in 1967. if
joint return, make separate computa-
tions for you and yow wife.
(b) Subtract $290.40.
(c) Include the balance in the
amount shown in item 9
(g\ a. INTEREST.— Include all in-
terest actually received or cred-
ited to your account by a bank, sav-
ings and loan association, credit
union, etc. Also include interest on
tax refunds.
359-768 O - 69 - 14
202
Individual Returns/1967 • Forms and Instructions
^ b. DIVIDENDS— Enter total div-
^^ idends received in the space fol-
lowing the words "before exclusion."
You may exclude from your income
up to $100 of dividends received
from domestic corporations. If a joint
return is filed and both husband and
wife have dividend income, each is
entitled to such an exclusion for divi-
dends belonging to him or her, but
one may not use any portion of the
$100 exclusion not used by the other
For example, if the husband had $180
in dividends, and the wife had $20,
only $120 may be excluded — $100
for husband and $20 for wife. Sub-
tract your exclusion and enter your
taxable dividends in the right-hand
column.
Earnings (even though called divi
dends) received from savings (build
ing) and loan associations and mutua
savings banks on deposits or with
drawable accounts should be re
ported in item 6a.
(z) (D (D® dD
COMPUTATION OF TAX
a. If your income was
less than $5,000
You may find your own tax from
the appropriate Tax Table in these
mstructions, or you may have the In-
ternal Revenue Service do it for you.
If you find your own tax, complete
Items 8, 9, and 10 or 11. If you have
the Service find your tax, omit items
8, 10, and 11 (but complete item 9).
We will send you a bill for the balance
due, or a check for the refund.
b. If your income was $5,000
or more but less than $10,000
You must compute your own tax
and use the standard deduction. If
your itemized deductions are in ex-
cess of your standard deduction, it
will be to your advantage to use Form
1040. (See page 4 for (ax computa-
tion schedule.) Keep it for your
records.
Purchase of
U.S. Savings Bonds
If you are entitled to a refund, you
may apply it to the purchase of Series
E United States Savings Bonds. (See
"check boxes" to left of item 10.) If
you check the U.S. Savings Bonds,
and excess refunded box, you will be
issued as many bonds as your refund
will buy, provided it does not, leave
a balance of less than $1 to be paid
by check. For example, if your refund
is $40, you will receive a $50 face
value bond and a check for $2.50.
Bonds will be issued in the name
used in filing your return. If you file a
joint return, the bonds will be issued
only to husband and wife as
co-owners.
^^^^^^^^^^^^^^^^^^M^^^^^^^^^^^^I»^,"».^^^*I^^^D.^"^MVM^»^^N.<^^^^^VM^^M»»V^^>^^^^^^^^«^^'^i*
Instructions for preparing
back of Form 1040A
^2) Fill in this item to receive credit
^-^ for your and your wife's exemp-
tions. A taxpayer cannot claim his
wife (husband) as an exemption if the
wife (husband) filed a separate return
for any purpose (for example, to ob
tarn a refund of income tax withheld).
Age and blindness are determined as
of December 31, 1967.
(R) (13) Enter in item 13 the first
^^ ^^ names and the total num
ber of your dependent children who
lived with you during 1967.
List other dependents in item 14.
Each dependent must meet all of
the following tests:
(a) Received more than one-half of
his or her support from you (or from
wife or husband if a joint return is
filed). Support includes all amounts
used for the dependent's support
whether contributed by the depend-
ent or by others and whether such
amounts are taxable or nontaxable
income such as social security, gifts,
savings, etc.
(b) Received less than $600 in-
come. (This test does not apply to
your children or stepchildren who
were under 19 or who were full-time
students for 5 calendar months of the
year; however, you must have pro-
vided over one-half of the child's
support.)
(c) Did not file a joint return with
her husband (or his wife).
(d) Was either a citizen or resident
of the United States or a resident
of Canada, Mexico, the Republic of
Panama, or the Canal Zone. (An alien
child legally adopted by and living
with a United States citizen abroad
also qualifies as a citizen of the
United States for this purpose,)
(e) EITHER (1) for this entire year
1967 had your home as his principal
place of abode and was a member of
your household; OR (2) was related
to you (or to husband or wife if a
joint return is filed) in one of the
following ways:
Child* Stepsister
Stepchild Stepmother
Mother Stepfather
Father Mother-in-law
Grandparent Father-in-law
Brother Brother-in-law
Sister Sister-in-law
Grandchild Son-in-law
Stepbrother Daughter-in-law
The following if related by blood:
Uncle Nephew
Aunt Niece
'Includes a child who is a member
of your household if placed with you
by an authorized placement agency
for legal adoption.
Divorced or Separated Parents
For new rules on dependency ex-
emptions for your children if you are
divorced or separated see Document
No. 5013, Personal Exemptions, which
fs available at the District Director's
office.
Birth or death of dependent
You can claim a full $600 exemp-
tion for a dependent who was born or
died during the year if the tests for
claiming an exemption for such de-
pendent are met for the part of the
year during which he was alive.
Reimbursed expenses
If you accounted to your employer
for business travel expenses and he
paid for them (either by advances br
reimbursements or by allowing you to
use a charge account), or he gave you
a flat allowance for subsistence and
mileage of not more than $25 a day
and 15 cents a mile, and your ex-
penses equaled your reimbursement,
or your expenses exceeded the reim-
bursement and you do not wish to
claim a deduction, you may file Form
1040A without showing these amounts
by simply checking H^the box on the
back of Form 1040A above the signa-
ture. For higher rates in special cases,
such as foreign travel, consult your
District Director. However, if your
employer's payments were more than
your expenses, or you wish to claim
a deduction for expenses, you may not
use Form 1040A, but must use Form
1040.
PAGE 3
Individual Returns/1967 • Forms and Instructions
203
Y0UE COFY=KEEP FOR YOUE EECOED^
U.S. Individual
I Income Tax Return
If Ittm 7 is $10,000 or more, or
it totil income from interest, div-
idends, ind nonwiltiheld wages is
over $200. use Fofm 1 040.
67
OJ
Name (II joint return, use iirst names and middle initials ol tiolh)
I Your social security number
Home address (Number and street or rural route)
ISpouu't »Klal »Kuritjr numbtr
City, town or post otTice, State and ZIP code
4. Check one:
I 1 1. Sinile;
□ b. Marrlfld filinc joint ft-
turn (even If only one hid
income):
□ c Married lilins separata-
if—U spouse is alioriting
mg
return, enter tier (his) social security number in item 3 and {ive first
name here ^
Enter below name and address used on your return for 1966.
(If same as above, write "Same.") If none filed, give reason. If
changing from separate to joint or joint to separate returns,
enter 1966 names and addresses
If your income was $5,000 or more, you must compute your tax.
If income was less than $5,000, you may have the Internal Revenue
Service compute your tax by omitting items 8, 10, and 11 (but
complete item 9). If you compute your own tax, pay balance
(item 10) in lull with your return.
Apply
refund to:
□ U.S. Savings Bonds,
A excess refunded; or
I I Refund only.
Yours ►
Enter total wages, salaries, tips, etc. Enclose
Forms W-2, Copy B. If not shown on enclosed
Forms W-2 attach explanation. Spouse's ►
Interest
Yours ►
Spouse's ^
' Dividends: Yours — before exclusion S After ►
(See instr.) Spouse's — before exclusion $ After ►
Total income (add items 5, 6a, and 6b)
Tax from Tax Table or tax computation schedule
Total Federal income tax withheld (from Forms W-2)
If Item 8 is larger than item 9, enter
BalarKa dua >•
LIST YOUR EXEMPTIONS AND SIGN ON OTHER SIDE.
If item 9 is larger than item 8, enter
Rafund ►
Ql) EXEMPTIONS FOR YOURSELF-AND SPOUSE (only If all her (his)
income is included In this return, or she (he) had no Income)
(f
Check boxes which apply -
Regular 65 or over Blind
Yours.if. . . •□ n n
Spouse . . . . □ □ □
Enter number
of boxes
checked ^
First names of your dependent
children who lived with you
Enter ,
number '
®
DEPENDENTS
OTHER THAN
THOSE
CLAIMED
IN ITEM 13.
(a) NAME
^ Enter figure 1 m the last col-
umn to right lor each name listed
(if more space is needed, attach
schedule)
(b) Relationship
(c) Months lived
tn your home. If
born or died dur-
ing year also write
"B" or "0"
(d) Did
dependent
have income
of $600 or
more?
(e) Amount YOU fur-
nistied for depend-
ent's support. If
100% write "ALL"
(f) Amount furnished
by OTHERS Including
deptndent. See in-
struction 14
15. TOTAL EXEMPTIONS FROM ITEMS 12, 13, AND 14 ABOVE ^
Your present employer
City and State where employed
Spouse's present employer
City and State where employed
If you had an expense allowance or charged expenses to your employer, see instructions for "Reimbursed Expenses" and check here Q If appropriate.
Under penalties of perjury, I declare that to the best of my knowledge and belief this is a true, correct, and complete return,
wlgn ^ vJiir signaturis "bate
here ^
Spouse's signature (If filing jointly. BOTH must sign even if only one had income)
ir GPO : 1MT-O-2S0-0IS
Tax Computation Schedule (Use only it total income, item 7 of Form 1040A,
1 Enter total income from item 7 of Form 1040A
2 Enter the standard deduction which is explained on page 2 of the instructions (married
person filing a separate return cannot claim more than $500)
3 Subtract line 2 from line 1 '
4 Multiply $600 by total number of exemptions claimed in item 15 of Form 1040A .
5 Subtract line 4 from line 3
6 Tax on amount on line 5. Use appropriate lax rate schedule below. Enter here and in
item 8 of Form 1040A (Do not attach this schedule to Form 1040A)
;s $5,000 or more^
$ :
K If you are a single
r separate return, use th
If the amount on line 5 is:
Over But not over
$0 $500
$500 $1.000
$1,000 $1,500
$1,500 $2,000
$2,000 $4,000
$4,000 $6,000
$6,000 $8,000
$8,000 $9,999.99
PAGE 4
taxpayer or a married taxpayer filing a
is tax rate schedule
Enter on line 6:
14% of the amount on line 5
$70, plus 15% of excess over $500
$145, plus 16% of excess over $1,000
$225, plus 17% of excess over $1,500
$310, plus 19% of excess over $2,000
$690, plus 22% of excess over $4,000
$1,130, plus 25% of excess over $6,000
$1,630, plus 28% of excess over $8,000
If you are married taxpayers filing a joint return, use this tax
rate schedule
If the amount on line 5 is:
Over But not over Enter on line 6:
$0 $1,000 14% of the amount on line 5
$1,000 $2,000 $140, plus 15% of excess over $1,000
$2,000 $3,000 $290, plus 16% of excess over $2,000
$3,000 $4,000 $450, plus 17% of excess over $3,000
$4,000 $8,000 $620. plus 19% of excess over $4,000
$8,000 $9,999.99 $1,380, plus 22% of excess over $8,000
204
Individual Returns/1967 • Forms and Instructions
Tax Tables for Incomes Under $5,000
If your total Income (item 7 of your return) Is $5,000 or more, use Tax Computation Schedule on page 4
If you checked as your
filing status on page 1,
Form 1040 A
Item 4a.
Item 4b.
Item 4c.
Single, use
Married Filing Joint Return, use-
Married Filing Separately, use —
Tax Table A
Tax Table B
Tax Table C
Tables A and B reflect the lowest tax after considering both the 10 percent standard deduction and the minimum
standard deduction. Table C shows the tax based on either the 10 percent or the minimum standard deduction.
n
■J TAX TABLE A
To find your tax read down income
columns until you find the line covering the total Income
/ FOR
SINGLE
PFR^ON^
shown as i
em 7. Then read across to the
appropriate
column headed by the number
correspondi
ig to the number of
exemptions
claimed on item 15.
Enter tax
in item 8.
II your total
income is—
And the number ol exeiT
plJons is—
If your total
income is—
And the number ol exemptions i
—
But less
1
2
3
But less
1
2
3
4
5
6
if 4 or mo
e
If 7 or mora
At iMSt
than
there is
no lax
AI least
than
there it
notn
Yout tax is—
Your lax is—
$0
$900
$0
$0
$c
) : $2,450
$2,475
$236
$124
$23
$0
$0
$0
900
925
2
0
) 2,475
2,500
240
128
26
0
0
0
925
950
5
0
) 2,500
2,525
244
132
30
0
0
0
950
975
9
0
) 2,525
2,550
248
136
33
0
0
0
975
1,000
12
0
) 2,550
2,575
253
139
37
0
0
0
1,000
1,025
16
0
) 2,575
2,600
257
143
40
0
0
0
1,025
1,050
19
0
) 2,600
2,625
261
147
44
0
0
0
1,050
1,075
23
0
) 2,625
2,650
265
151
47
0
0
0
1,075
1,100
26
0
) 2,650
2,675
270
155
51
0
0
0
1,100
1,125
30
0
) 2,675
2,700
274
159
54
0
0
0
1,125
1,150
33
0
) 2,700
2,725
278
163
58
0
0
0
1,150
1,175
37
0
) 2,725
2,750
282
167
61
0
0
0
1,175
1,200
40
0
) 2,750
2,775
287
291
171
65
0
0
0
1,200
1,225
44
0
) 2,775
2,800
175
68
0
0
0
1,225
1,250
47
0
> 2,800
2,825
295
179
72
0
0
0
1,250
1,275
51
0
) 2,825
2,850
299
183
76
0
0
0
1,275
1,300
54
0
) 2,850
2,875
304
187
79
0
0
0
1,300
1,325
58
0
) 2,875
2,900
308
191
83
0
0
0
1,325
1,350
61
0
) 2,900
2,925
312
195
87
0
0
0
1,350
1,375
65
0
) 2,925
2,950
317
199
91
0
0
0
1,375
1,400
68
0
) : 2,950
2,975
322
203
94
0
0
0
1,400
1,425
72
0
) 2,975
3,000
327
207
98
0
0
0
1,425
1,450
76
0
) 3,000
3,050
333
213
104
4
0
0
1,450
1,475
79
0
) 3,050
3,100
342
221
111
11
0
0
1,475
1,500
1,525
83
0
} 3,100
3,150
350
229
119
18
0
0
1,500
87
0
) 3,150
3,200
359
238
126
25
0
0
1,525
1,550
91
0
) 3,200
3,250
367
246
134
32
0
0
1,550
1,575
94
0
} 3,250
3,300
376
255
141
39
0
0
1,575
1,600
98
0
) 3,300
3,350
385
263
149
46
0
0
1,600
1,625
102
2
} 3,350
3,400
393
272
157
53
0
0
1,625
1,650
106
5
) 3,400
3,450
402
280
165
60
0
0
1,650
1,675
109
9
) 3,450
3,500
410
289
173
67
0
0
1,675
1,700
113
12
j
) 3,500
3,550
419
297
181
74
0
0
1,700
1,725
117
16
) 3,550
3,600
427
306
189
81
0
0
1,725
1,750
121
19
) 3,600
3,650
436
315
197
89
0
0
1,750
1,775
124
23
} 3,650
3,700
444
324
205
96
0
0
1,775
1,800
128
26
) 3,700
3,750
453
334
213
104
4
a
1,800
1,825
132
30
) 3,750
3,800
462
343
221
111
11
0
1,825
1,850
136
33
} 3,800
3,850
470
353
229
119
18
0
1,850
1,875
139
37
) 3,850
3,900
479
362
238
126
25
0
1,875
1,900
143
40
) 3,900
3,950
487
372
246
134
32
0
1,900
1,925
147
44
) 3,950
4,000
496
381
255
141
39
0
1,925
1,950
151
47
) 4,000
4,050
504
390
263
149
46
0
1,950
1,975
155
51
) 4,050
4,100
513
399
272
157
53
0
1,975
2,000
159
54
) 4,100
4,150
521
407
280
165
60
0
2,000
2,025
163
58
) 4,150
4,200
530
416
289
173
67
0
2,025
2,050
167
61
) 4,200
4,250
538
424
297
181
74
0
2,050
2,075
171
65
) 4,250
4,300
547
433
306
189
81
0
2,075
2,100
175
68
i
) 4;300
4,350
556
442
315
197
89
0
2,100
2,125
179
72
) 4,350
4,400
564
450
324
205
96
0
2,125
2,150
183
76
) 4,400
4,450
573
459
334
213
104
4
2,150
2,175
187
79
} 4,450
4,500
581
467
343
221
111
11
2,175
2,200
191
83
} 4,500
4,550
590
476
353
229
119
18
2,200
2,225
195
87
} 4,550
4,600
598
484
362
238
126
25
2,225
2,250
199
91
) 4,600
4,650
607
493
372
246
134
32
2,250
2,275
203
94
} 4,650
4,700
615
501
381
255
141
39
2,275
2,300
207
98
!
) 4,700
4,750
4,800
624
510
391
263
149
46
2,300
2,325
211
102
'. 4,750
633
519
400
272
157
53
2,325
2,350
215
106
} 4,800
4,850
641
527
410
280
165
60
2,350
2,375
219
109
1 4,850
4,900
650
536
419
289
173
67
2,375
2,400
223
U3
i:
> 4,900
4,950
658
544
429
297
181
74
2,400
2,425
227
117
i(
i 4,950
5,000
667
553
438
306
189
81
2,425
2,450
231
121
i<
l»— 7»»U-1
PAGE 5
Individual Returns/1967 • Forms and Instructions
205
1967 ^^^ Table B — For Married Persons Filing Joint Returns
To find your tax read down income columns until you find the line covering the total income shown as item 7. Then read across to the
appropriate column headed by the number corresponding to the number of exemptions claimed on item 15. Enter tax in item 8.
It your total income is—
And the number ol
exemptions is—
II your total income is—
And tlie number ol exemptions is—
But less
thin
2
3
At least
But less
than
2
3
4
S
S
At iMSl
It 4 or more
there <s
not»
II 7 or more
there Is
no tax
Your tai Is-
Your tax o—
$0
$1,600
$0
$0
$2,800
$2,825
$172
$72
$0
$0
$0
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
2
5
9
12
0
0
0
0
2,825
2,850
2,875
2,900
2,850
2,875
2,900
2,925
176
179
183
187
75
79
82
86
0
0
0
0
0
0
0
0
0
0
0
0
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
16
19
23
26
0
0
0
0
2,925
2,950
2,975
3,000
2,950
2,975
3,000
3,050
191
194
198
204
89
93
96
102
0
0
0
4
0
0
0
0
0
0
0
0
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
30
33
37
40
0
0
0
0
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3.400
3,100
3,150
3,200
3,250
211
219
226
234
109
116
123
130
U
18
25
32
0
0
0
0
0
0
0
0
1,900
1,925
1,950
1,975
1,925
' 1,950
1,975
2,000
44
47
51
54
0
0
0
0
3,300
3,350
3,400
3,450
241
249
256
264
137
144
151
159
39
46
53
60
0
0
0
0
0
0
0
0
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2,100
58
61
65
68
0
0
0
0
3,450
3,500
3,550
3,600
3.650
3.700
3,750
3.800
3,500
3,550
3,600
3,650
271
279
286
294
166
174
181
189
67
74
81
88
0
0
0
0
0
0
0
0
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
72
75
79
82
0
0
0
0
3.700
3.750
3,800
3,850
302
310
318
326
196
204
211
219
95
102
109
116
0
4
11
18
0
0
0
0
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
86
89
93
96
0
0
0
0
2
5
9
12
3,850
3,900
3,950
4.000
3,900
3,950
4.000
4.050
334
342
350
358
226
234
241
249
123
130
137
144
25
32
39
46
0
0
0
0
2,300
2,325
2,350
2,375
2,325
2,350
2,375
2,400
100
103
107
110
4.050
4.100
4,150
4,200
4.100
4,150
4.200
4.250
365
372
379
386
256
264
271
279
151
159
166
174
53
60
67
74
0
0
0
0
2,400
2,425
2,450
2.475
2,425
2,450
2,475
2.500
114
117
121
124
16
19
23
26
4.250
4.300
4,350
4,400
4,300
4,350
4,400
4,450
394
401
408
415
286
294
302
310
181
189
196
204
81
88
95
102
0
0
0
4
2,500
2,525
2,550
2,575
2,525
2,550
2.575
2,600
128
131
135
138
30
33
37
40
4,450
4.500
4.550
4.600
, 4.650
4.700
4,750
4.800
4,500
4.550
4.600
4.650
422
430
437
444
318
326
334
342
211
219
226
234
109
116
123
130
11
18
25
32
2,600
2,625
2,650
2,675
2,625
2,650
2,675
2,700
142
146
149
153
44
47
51
54
4.700
4,750
4,800
4,850
451
459
467
474
350
358
366
374
241
249
256
264
137
144
151
159
39
46
53
60
2,700
2,725
2,750
2,775
2,725
2,750
2,775
2,800
157
161
164
168
58
61
65
68
4,850
4.900
4.950
4,900
4,950
5,000
482
490
497
382
390
398
271
279
286
166
174
181
67
74
81
16— 7MU-1
PAQE 6
206
Individual Returns/1967 • Forms and Instructions
1967 ^^* Table C — For Married Persons Filing Separate Returns
This table is designed to enable married persons filing separate returns to figure their tax choosing either the 10% or minimum
standard deduction. However, if one uses the 10% deduction, then both must use it. If one asks the Internal Revenue Service to •JJJBjl
figure his tax. then the other must do the same or use the 10% deduction. ¥? TwH
To find your tax read down income columns until you find the line covering the total Income shown as item 7. Then read across to the ^«]Q2 . /'
appropriate column headed by the number corresponding to the number of exemptions claimed on Item 15. Enter tax In item 8.
If your total
income is—
And the number of exemptions is—
If your total
income is—
And the number ol exemptions Is— 1
At least
But less
than
1
2
3
At least
But less
than
'
2
'
*
5
6
7
10%
IVIJni-
mum
10%
Mini-
mum
it 4 or more
there is
no tax
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
It 8 or more
there Is
no tax
10% "'"'-
mum
1 mum
Your tax is—
Your tax is— |
$0
675
$675
700
$0
3
$0
0
$0
0
$0
0
$0
0
$0
0
0
0
0
0
$2,325
2.350
2.375
2,400
2,425
2,450
$2,350
2,375
2,400
2,425
2,450
2,475
$226
229
$231
236
240
244
248
253
$131
134
$121
124
$43
46
$19
23
26
30
33
37
$0
0
$0
0
0
0
0
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
700
725
750
775
725
750
775
800
6
9
12
15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
233
237
241
245
249
252
256
260
264
268
272
275
137
141
144
148
128
132
136
139
143
147
151
155
49
52
55
58
61
65
68
71
74
78
81
84
88
91
95
98
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
825
850
875
825
850
875
900
18
22
25
28
2
5
9
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,475
2,500
2,525
2,550
2.500
2,525
2,550
2,575
257
261
265
270
274
278
282
287
291
295
299
304
308
312
317
322
327
331
336
341
346
353
362
372
381
391
400
410
419
429
438
448
457
467
476
486
495
505
514
524
533
543
552
562
571
581
590
600
609
619
628
638
647
657
666
676
151
155
158
162
40
44
47
51
54
58
61
65
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1,000
31
34
37
40
16
19
23
26
0
0
0
0
0
0
0
0
0
0
0
0
2.575
2,600
2,625
2,650
2,600
2,625
2,650
2,675
166
169
173
176
159
163
167
171
175
179
183
187
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,025
1,050
1,075
1,100
44
47
50
53
56
59
62
66
30
33
37
40
44
47
51
54
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,675
2,700
2,725
2,750
2,700
2,725
2,750
2,775
279
283
287
291
180
184
187
191
68
72
76
79
3
6
9
12
15
18
22
25
28
31
34
37
40
45
51
58
0
0
0
0
0
0
0
0
0
2
5
9
12
18
25
32
39
46
53
60
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,125
1,150
1,175
1,200
0
0
0
0
0
0
0
0
0
0
0
0
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,800
2,825
2,850
2,875
294
298
302
306
194
198
202
205
191
195
199
203
207
211
215
219
101
105
108
111
83
87
91
94
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
69
72
75
.79
58
61
65
68
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,900
2,925
2.950
2,975
310
314
318
323
327
333
342
350
209
212
216
220
223
229
236
244
115
118
122
125
98
102
106
109
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
82
86
89
92
72
76
79
83
0
1
4
7
0
0
0
0
u
0
0
0
2.975
3.000
3.050
3.100
3.150
3.200
3,250
3,300
3,350
3,400
3,450
3,500
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
223
229
238
246
255
263
272
280
128
133
140
147
113
119
126
134
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
— 0-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
96
99
102
106
87
91
94
98
10
13
16
19
0
0
0
0
0
0
0
0
0
0
0
0
359
367
376
385
252
259
267
275
154
161
169
176
183
190
197
205
141
149
157
165
64
70
77
84
91
97
104
111
118
124
131
138
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
109
113
116
119
102
106
109
113
23
26
29
32
2
5
9
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
393
402
410
419
282
290
298
305
313
322
330
339
348
356
365
373
289
297
306
'315
173
181
189
197
67
74
81
89
5
12
18
24
30
37
43
49
0
0
0
4
0
0
0
0
0
0
0
0
1,600
1,625
1,650
1,675
1,625
1,650
1.675
1,700
123
126
129
133
117
121
124
128
35
38
41
45
16
19
23
26
0
0
0
0
3,550
3,600
3,650
3,700
3,600
3,650
3,700
3,750
427
436
444
453
324
334
343
353
362
372
381
391
400
410
419
429
212
219
226
234
205
213
221
229
96
104
111
119
126
134
141
149
11
18
25
32
0
0
0
0
0
0
0
0
0
0
0
0
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
136
140
143
146
150
154
157
161
164
168
172
175
132
136
139
143
147
151
155
159
163
167
171
175
179
183
187
191
48
51
54
57
60
64
67
70
73
77
80
83
30
33
37
40
0
0
0
0
3,750
3,800
3,850
3,900
3,800
3,850
3,900
3,950
462
470
479
487
242
249
257
265
238
246
255
263
145
152
159
166
56
62
68
75
39
46
53
60
0
0
0
0
0
3
9
16
0
0
0
0
0
0
0
0
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
44
47
51
54
u
0
0
0
0
0
0
0
3,950
4,000
4,050
4,100
4,000
4,050
4,100
4,150
496
504
513
521
530
538
547
556
382
390
399
407
416
424
433
442
450
459
467
476
272
280
287
295
272
280
289
297
173
181
188
195
157
165
173
181
82
88
95
102
67
74
81
89
0
0
0
4
0
0
0
0
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
58
61
65
68
72
76
79
83
0
0
0
0
0
0
0
0
4,150
4,200
4,250
4,300
4,200
4,250
4,300
4,350
438
448
457
467
303
310
319
328
336
345
353
362
306
315
324
334
202
209
217
224
189
197
205
213
109
115
122
129
96
104
111
119
22
28
35
41
11
18
25
32
0
0
0
0
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2,100
179
182
186
190
87
90
93
97
100
104
107
110
2
5
8
11
0
0
0
0
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,400
4,450
4,500
4,550
564
573
581
590
476
486
495
505
514
524
533
543
552
562
571
581
343
853
362
372
231
239
247
254
221
229
238
246
136
142
149
157
126
134
141
149
47
54
60
66
39
46
53
60
0
0
0
0
0
0
0
0
0
0
0
4
11
18
25
32
39
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
193
197
200
204
195
199
203
207
211
215
219
223
87
91
94
98
14
17
20
24
0
0
0
0
2
5
9
12
16
4,600
4,650
4,700
4,750
5^8
607
615
624
484
493
501
510
"5T9
527
536
544
370
379
387
396
381
391
400
410
262
270
277
285
256
263
272
280
164
171
178
185
157
165
173
181
73
79
86
93
67
74
81
89
0
0
1
7
2,200
2,225
2,250
2,275
2,300
2,225
2,250
2,275
2,300
2UB
211
215
218
222
114
117
120
124
102
106
109
113
27
30
33
36
4,750
4,800
4,850
4,900
4,800
4,850
4,900
4,950
633
641
650
658
685
696
707
718
405
413
422
430
439
419
429
438
448
293
300
308
316
289
297
306
315
193
200
207
214
189
197
205
213
100
106
113
120
96
104
111
119
14
20
26
33
2,325
227
127
117
39
4,950
5,0001 667
729
553
590
457
325
321
221
221
127
126
39
PAGE 7
Individual Returns/1967 • Forms and Instructions
207
Mailing Addresses of District Directors' Offices
and Internal Revenue Service Centers
Following Is a list of District Directors' offices and Internal Revenue Service
centers. If there is more than one District Director's office in your State and
you are not sure which one to use, consult your local post office. Use street
address only if shown.
► Send your return to "Internal Revenue Service" at one of the following addresses:
IF YOU ARE DUE A REFUND
4800 Buford Highway, Chamblee, Ga. 30006 .
1160 West 1200 South St., Ogden, Utah 84405
1160 West 1200 South St., Ogden, Utah 84405
3651 Interregional Highway, Austin, Tex. 78740
1 160 West 1200 South St., Ogden, Utah 84405
STATE
ALABAMA
ALASKA
ARIZONA
ARKANSAS
CALIFORNIA'
OTHER RETURNS
4800 Buford Highway, Chamblee, Ga. 30006.
Anchorage, Alaska 99501.
Phoenix, Ariz. 85025.
Little Rock, Ark. 72203.
Los Angeles, Calif. 90012; San Francisco, Calif.
94102.
3651 Interregional Highway, Austin, Tex. 78740
310 Lowell St., Andover, Mass. 01812 ....
11601 Roosevelt Blvd., Philadelphia, Pa. 19155
11601 Roosevelt Blvd., Philadelphia, Pa. 19155
4800 Buford Highway, Chamblee, Ga. 30006 .
COLORADO
CONNECTICUT
DELAWARE
DISTRICT OF COLUMBIA .
FLORIDA
Denver, Colo. 80202.
Hartford, Conn. 06115.
Wilmington, Del. 19802.
Baltimore, Md. 21202.
4800 Buford Highway, Chamblee, Ga. 30006.
4800 Buford Highway, Chamblee, Ga. 30006 .
1160 West 1200 South St., Ogden, Utah 84405
GEORGIA
HAWAII
4800 Buford Highway, Chamblee, Ga. 30006.
Honolulu, Hawaii 96813.
1160 West 1200 South St., Ogden, Utah 84405
IDAHO
Boise, Idaho 83701.
2306 E. Bannister Rd., Kansas City, Mo. 64170
ILLINOIS
Chicago, III. 60602; Springfield, III. 62704.
Indianapolis, Ind. 46204.
Cincinnati, Ohio 45298
INDIANA
2306 E. Bannister Rd., Kansas City. Mo. 64170
3651 Interregional Highway, Austin, Tex. 78740
IOWA
KANSAS
KENTUCKY
LOUISIANA
MAINE
Des Moines, Iowa 50309.
Wichita, Kans. 67202.
Louisville, Ky. 40202.
New Orleans, La. 70130.
Augusta, Maine 04330.
Baltimore, Md. 21202.
3651 Interregional Highway, Austin, Tex. 78740
310 Lowell St Andover, Mass. 01812 ....
11601 Roosevelt Blvd., Philadelphia. Pa. 19155
MARYLAND
310 Lowell St.. Andover, Mass. 01812 ....
Cincinnati, Ohio 45298
MASSACHUSETTS
MICHIGAN
Boston, Mass. 02203.
Detroit, Mich. 48226.
2306 E. Bannister Rd., Kansas City, Mo. 64170
4800 Buford Highway, Chamblee. Ga. 30006 .
2306 E. Bannister Rd., Kansas City, Mo. 64170
1 160 West 1200 South St., Ogden, Utah 84405
MINNESOTA
MISSISSIPPI
MISSOURI
St. Paul, Minn. 55101.
4800 Buford Highway, Chamblee, Ga. 30006.
St. Louis, Mo. 63101.
MONTANA
Helena, Mont. 59601.
2306 E. Bannister Rd., Kansas City, Mo. 64170
1160 West 1200 South St., Ogden, Utah 84405
310 Lowell St., Andover, Mass. 01812 ....
11601 Roosevelt Blvd., Philadelphia, Pa. 19155
3651 Interregional Highway, Austin, Tex. 78740
310 Lowell St., Andover, Mass. 01812 ....
NEBRASKA
NEVADA
Omaha, Nebr. 68102.
Reno, Nev. 89502.
NEW HAMPSHIRE
NEW JERSEY
NEW MEXICO ...."...
NEW YORK
Portsmouth, N.H. 03801.
Newark, N.J. 07102.
Albuquerque, N. Mex. 87101.
Albany, N.Y. 12210; 35 Tillary St., Brooklyn,
N.Y. 11201; Buffalo, N.Y. 14202; Manhattan
Dist, — 120 Church St., New York, N.Y. 10007.
4800 Buford Highway, Chamblee, Ga. 30006 . .
2306 E. Bannister Rd,. Kansas City, Mo. 64170 .
Cincinnati, Ohio 45298
3651 Interregional Highway, Austin, Tex. 78740 .
1160VVest 1200 South St., Ogden, Utah 84405 .
Director of International Operations, Washing-
ton, D.C. 20225.
NORTH CAROLINA ...
NORTH DAKOTA
OHIO
OKLAHOMA
OREGON
PANAMA CANAL ZONE . .
4800 Buford Highway, Chamblee, Ga. 30006.
Fargo, N. Dak. 58102.
Cleveland, Ohio 44113; Cincinnati, Ohio 45202.
Oklahoma City, Okla. 73102.
Portland, Oreg. 97232.
Director of International Operations, Washing-
ton, DC. 20225.
11601 Roosevelt Blvd., Philadelphia, Pa. 19155 .
Director of International Operations, U.S. Inter-
nal Revenue Service, Ponce de Leon Ave. and
Bolivia St., Hato Rey, Puerto Rico 00917.
PENNSYLVANIA
PUERTO RICO
Philadelphia, Pa. 19108; Pittsburgh, Pa. 15222.
Director of International Operations, U.S. Inter-
nal Revenue Service, Ponce de Leon Ave. and
Bolivia St., Hato Rey, Puerto Rico 00917.
310 Lowell St., Andover, Mass. 01812 ....
4800 Buford Highway, Chamblee, Ga. 30006 .
2306 E. Bannister Rd,, Kansas City, Mo, 64170
4800 Buford Highway, Chamblee, Ga. 30006 .
3651 Interregional Highway, Austin, Tex. 78740
1160 West 1200 South St., Ogden, Utah 84405
310 Lowell St., Andover, Mass. 01812 ....
11601 Roosevelt Blvd., Philadelphia, Pa, 19155
RHODE ISLAND
SOUTH CAROLINA
SOUTH DAKOTA
TENNESSEE
TEXAS
UTAH .
VERMONT
VIRGINIA
Providence, R.I. 02907.
4800 Buford Highway, Chamblee, Ga. 30006.
Aberdeen, S. Dak. 57401.
4800 Buford Highway. Chamblee, Ga. 30006.
Austin, Tex. 78701; Dallas, Tex. 75201.
Salt Lake City, Utah 84110.
Burlington, Vt. 05402.
Richmond, Va. 23240.
Permanent residents: Department of Finance
Tax Division. Charlotte Amalie, St. Thomas
V.I. 00801; Others: Director of Internationa
Operations, U.S. Internal Revenue Service
Ponce de Leon Ave. and Bolivia St., Hato Rey
Puerto Rico 00917.
VIRGIN ISLANDS
Permanent residents: Department of Finance,
Tax Division, Charlotte Amalie, St. Thomas,
V.I. 00801; Others: Director of International
Operations, U.S. Internal Revenue Service,
Ponce de Leon Ave. and Bolivia St., Hato Rey,
Puerto Rico 00917.
1 160 West 1200 South St., Ogden, Utah 84405
Cincinnati, Ohio 45298
WASHINGTON
WEST VIRGINIA
WISCONSIN
WYOMING
Tacoma, Wash. 98402.
Parkersburg, W. Va. 26102.
Milwaukee, Wis. 53202.
Cheyenne, Wyo. 82001.
2306 E. Bannister Rd.. Kansas City. Mo. 64170
3651 Interregional Highway, Austin, Tex. 78740
U.S. citizens with foreign addresses, except
A.P.O. and F.P.O. addresses — Director of In
ternational Operations, Internal Revenue
Service, Washington, D.C. 20225.
FOREIGN ADDRESSES . .
U.S. citizens with foreign addresses, except
A.P.O. and F.P.O. addresses — Director of
International Operations, Internal Revenue
Service, Washington, D.C. 20225.
PAGE 8
UitilV U.S. GOVERNMENT PRINIING OFFICE : l«7— 0-258-991
10—79814-1
208
Individual Returns/1967 • Forms and Instructions
UaSa InCliVidUSi U.S. Treasury Department, Internal Revenue Service «T
Income 13 X R O t ll rn for the year January 1-December 31. 1967.
or other taxable year beginning .
1967. ending 19
Flnt naoM and ioltlal (If Joint return, um Tint names and middle Initials of both)
Last nam«
Your aociai securtty number
HooM address (Niunbar and street or niral route)
Your occupation
City, to«m or poet office, and State
ZIP coda
Spottse'a social security auaibar
Enter below name and sddress used on your return for 1966 (If same as above, write "Same"). If none filed, give reason,
from separata to loint or joint to separata returns, enter 1966 names and addresses.
If changing
Spouse's occupation
Your present employer and address
Spouse's present employer and address. If joint return
r
Your Filing Status — check only one:
la D Single
lb D Married filing joint return (even if only one had Income)
Ic D Married filing separately. If spouse is also filing a return,
enter her (his) social security number in space provided above
and give first name here _
Id D Unmarried Head of Household
le D Surviving widow(er) with dependent child
Your Exemptions Regular esorover
2a Yourself . . . D D
2b Spouse . . . D D
3a First names of your dependent children who lived with
you
Blind
Ent»r
□ number
,_, } of boxes
Q J checked I
Enter
- - - - - number ►
3b Number of other dependents (from page 2, Part I, line 3)
4 Total exemptions claimed ►
Income
If loint re-
turn Include
all Income
of both
husband
and wife
Wages, salaries, tips, etc. if not shown on attached Forms W-2 attach explanation |S
Other income (from page 2, Part II, line 8)
Total (add lines 5 and 6)
8 Adjustments to income (from page 2, Part III, line 5)
Total income (subtract line 8 from line 7)
Find tax
from table
— OR—
10
If yog do not itemize deductions and line 9 is less than $5,000, find your tax from
tables in instructions. Do not use lines 11a, b, c, or d. Enter tax on line 12.
10
Figure tax
using tax
rata
schedules
11a If you itemize deductions, enter total from page 2, Part iV, line 17
If you do not itemize deductions, and line 9 is $5,000 or more enter the larger of:
(1) 10 percent of line 9; OR (2) $200 ($100 if married and filing separate return)
plus $100 for each exemption claimed on line 4, above.
Deduction under (1) or (2) limited to $1,000 ($500 if married and filing separately).
11a
lib Subtract line 11a from line 9
lie Multiply total number of exemptions on line 4, above, by $600
lid Subtract line lie from line lib. Enter balance on this line. (Figure your tax on this
amount by using tax rate schedule on page 1 1 of instructions.) Enter tax on line 12.
lib
lie
lid
12 Tax (from either Tax Table, see line 10, or Tax Rate Schedule, see lines lla-lld)
12
13 Total credits (from page 2, Part V, line 4)
13
LYour
Tax,
14a Income tax (subtract line 13 from line 12)
14a
14b Tax from recomputing prior year investment credit (attach statement)
r
I
£
«
I
%
■
i
s:
Credits,
and
Pay-
ments
15 Self-employment tax (Schedule 0-3 or F-1)
14b
15
16 Total tax (add lines 14a, 14b, and 15)
16
17 Total Federal Income tax withheld (attach Forms W-2)
18 Excess F.I.CA tax withheld (two or more employers— see page 5 of instr.)
19 D Nonhighway Federal gasoline tax — Form 4136, D Reg. Inv. — Form 2439
20 1967 Estimated tax payments (include 1966 overiayment illMwl M 1 credit)
17
21 Total (add lines 17, 18, 19, and 20)
21
Balance
Due or
Refund
22 If payments (line 21) are less than tax (line 16), enter Balance Due. Pay in full with this return
22
23 If payments (line 21) are larger than tax (line 16), enter Overpayment
23
24 Amount of line 23 you wish credited to 1968 Estimated Tax
24
25 Subtract line 24 from 23. Apply to: D U.S. Savings Bonds, with excess refunded or D Refund only
25
Under penilties of perjuiy, I declare Uitt I have examined this return. Including accompanying schedules and statements, and to the best of my knowledge and belief It Is
true, correct, and complete. If prepared by a parson other than taxpayer, his declaration is based on all Information of which ha has any knowledge.
Sign^
here^
Your signature Date
SpouseVf I'gnature (ft nung jWtiy.'BOfHfii'u'sVsiti^^ If only one bad incomi)
Signature of preparer other than taxpayer
Mdran
o»»— 1»— 7»«aa-i
Individual Returns/1967 • Forms and Instructions
209
Jjgmyi Exemptions Complote only for dependenU claimed on line Sb, page 1
(a) NAME (It more space Is needed attach schedule)
(b) iialauoulilp
(c)Monthsllvadlnyour
home. It tnrn or dwd duf'
Ing year writa "B" or "0"
(d) Did depend-
ent have Income
ol (600 or moni
Form 1040 — 1967 — Paga 2
(a) Amount YOU furnished
tor dependent's support
11 m% write "Air
(f) Amount furnished
by OTHERS Includ-
ing dependent
3 Total number of dependents listed above. Enter here and on page 1, line 3b
I ncome from sourcesother than wages, etc.
la Gross dividends and other distributions on stock (list payen
and amounts— write (H), (W), (J), for stock held by husband, wife, or
jointly) „..
Total line la . .
lb Exclusion (see instructions).
Ic Capital gain distributions
(see page 6 of instructions).
Id Nontaxable distributions
(see page 6 of Instructions).
le Total (add lines lb, Ic, and Id) . .
If Taxable dividends (line la less line 1
not less than zero)
Interest (list payers and amounts below)
Earnings from savings and loan assoc. and credit unions.
Itemized deductions— Use only If you do not use
tax table or standard deduction.
Medical and dental expense (not compensated by Insurance or
otherwise) — Attach itemized list.
1 One-half (but not more than $150) of in-
surance premiums for medical care . .
2 Total cost of medicine and drugs . . .
3 Enter 1% of line 9, page 1
4 Subtract line 3 from line 2 (not less than zero)
5 Other medical, dental expenses (include
balance of insurance premiums for medi-
cal care not deductible on line 1) . . .
6 Total (add lines 4 and 5)
7 Enter 3% of line 9, page 1
8 Subtract line 7 from line 6 (not less than zero) .
9 Total (add lines 1 and 8) ►[
Contributions.— Cash— Including checlts, money orders, etc.
(itemize)
Other interest (banks, bonds, tax refunds, etc.)
2 Total interest income >■
3 Pensions and annuities, rents and royalties, part-
nerships, estates or trusts, etc. (attach Sch. B) .
4 Business income or loss (attach Schedule C) . .
5 Sale or exchange of property (attach Schedule D) .
6 Farm Income or loss (attach Schedule F) . . .
Miscellaneous income (state nature and source) .
7 Total miscellaneous income ,
8 TOTAL (add lines If, 2, 3, 4, 5, 6, and 7) .
Enter here and on page 1, line 6 . . ►
Adjustments to income
1 "Sick pay" If included in line 5, page 1 (at-
tach Form 2440 or other required statement) .
2 Moving expenses (attach Form 3903) . .
3 Employee business expense (attach Form
2106 or other statement)
4 Payments by self-employed persons to re-
tirement plans, etc. (attach Form 2950SE) .
5 TOTAL ADJUSTMENTS (lines 1 through 4).
Enter here and on page 1, line 8 . . ►•
10 Total cash contributions
11 Other than cash (see Instructions for required
statement). Enter total of such items here .
12 Carryover from prior years (aaa page 8 oi inad.)
13 Total contributions (add lines 10, 11,
and 12 — see instructions for limitation) ►
Taxes. — Real estate
State and local gasoline
General sales (see page 15 of Instructions) .
State and local income
Personal property
14 Total taxes ►
Interest expense. — Home Mortgage
Other (itemize)
15 Total Interest expense
Miscellaneous deductions. — (see page 9 of Instructions) .
16 Total miscellaneous
17 TOTAL DEDUCTIONS (add lines 9, 13, 14,
15, and 16). Enter here and on page 1, line 11a. >■
Credits
1 Retirement income credit (Schedule B)
2 Investment credit (Form 3468) . . .
3 Foreign tax credit (Form 1116) . . .
4 TOTAL CREDITS (for page 1, line 13) ■
EXPENSE ACCOUNTS — If you had an expensa allowance or cfiargad
axpensea to your employar, check here D and see page 7 of Instructlont.
I^U-S-COVEBNIlENTraUinilE OTFO laa?— O-260-00I
210
Individual Returns/1967 • Forms and Instructions
SCHEDULE B
(Form 1040)
U& Treaniiy Department
lottnul RevMug Seivlce
Supplemental Schedule of Income and
Retirement Income Credit
(From pensions and annuities, rents and royalties, partnersliips, and estates or trusts)
Attach this schedule to your income tax return, Form 1040
67
Name and address as shown on page 1 of Form 1040
Part I.— PENSION AND ANNUITY INCOME
A.— General Rule (ll you did not contribute to tlis cost of the pension or annuity, enter the total amount received on line 6 and omit lines 1 through S.)
1 Investment in contract .
2 Expected return . . .
3 Percentage of Income to be ex-
cluded (line 1 divided by line 2) . ,
%
4 Amount received this year . . . <
5 Amount excludable (line 4 multi-
plied by line 3)
6 Taxable portion (excess of line 4 over line 5) .
B. — Special Rule — Where your employer has contributed part oi the cost and your own contribution will be recovered tax-free within 3 years.
If your cost was fully recovered In prior years, enter the total amount received on line 5 and omit lines 1 through 4. ^^^^^^
1 Cost of annuity (amounts you paid) .
2 Cost received tax-free in past years .
3 Remainder of cost (line 1 less line 2).
4 Amount received this year .
5 Taxable portion (excess, if any, of line 4 over line 3)
Part II.— RENT AND ROYALTY INCOME
1. Kind and location of property
Total amount
of rants
4. Depreciation
3. Total amount (explain In Part IV)
of royalties or depletion (at-
tach computation)
5. Repairs (attach
Itemized list)
6. Other expanus
(attach Itemized
list)
1 Totals •
2 Net income (or loss) from rents and royalties (column 2 plus column 3 less columns 4, 5, and 6)
Part III.— INCOME OR LOSSES FROM PARTNERSHIPS, ESTATES OR TRUSTS, ETC.
1 Partnerships (name, address, employer identification number, and nature of income)
2 Small business corporations (subchapter S — name, address, and employer Identification number) .
3 Estates or trusts (name, address, and employer identification number)
TOTAL OF PARTS I, II, AND III (Enter here and on page 2, Part II, line 3, Form 1040) ■
Part IV. — SCHEDULE FOR DEPRECIATION CLAIMED IN PART It ABOVE— this schedule is designed for taxpayers using the
alternative guidelines and administrative procedures described in Revenue Procedures 62-21 and 65-13 as well as for those taxpayers who wish
to continue using practices authorized prior to these revenue procedures. Where double headings appear use the first heading for depreciation
under Revenue Procedures 62-21 and 65-13 and the second heading for other authorized practices.
1. Group and guideline class
Description of property
2. Cost or other basis
at besinnineof year
OR
Cost or other basis
3. Asset additions
in year (amount;
OR
Date acquired
4. Asset retirements
in year (amount)
(applicable only to
Rev. Proc 62-21)
5. Depreciation
allowed or allowable
In prior years
G. Method
of
computine
depreciation
7. Class lite
OR
Rate(%)
or life
8. Depreciation ^^S
for this year ^^9
1 Total additional first-year depreciation (do not include in item
2 Total depreciation (Enter here
and In Part 11, c
olumn 4 above]
....
. . .
. . .
SUMMARY OF DEPRECIATION
Straicht line
Declining balance
Sum of the
years-digits
Units of
production
Additional first year
(section 179)
Other (specify)
Total
1 Under R«». Proc's.
62-21 and 65-13
,:■ ■:- - -■'^
2 Otfier ....
Individual Returns/1967 • Forms and Instructions
211
Sch«dula e (Form 1040) 1967
Part v.— RETIREMENT INCOME CREDIT
A.— General Rule
Page 2
If separate return, use column B only. If joint return, use column A for wife and column B for husband->-
A
B
Did you receive earned income in excess of $600 in each of any 10 calendar years before 1967? (Wid-
ows or widowers see instructions, page B-3) '.
O Yes D No
D Yes D No
If answer above is "Yes" in either column, furnish all information below in that column.
1 Retirement income for taxable yean
(a) For taxpayers under 65 years of age:
Enter only income received from pensions and annuities under public retirement
systems (e.g. Fed., State Govts., etc.) included on page 1, line 9, Form 1040 .
(b) For taxpayers 65 years of age or olden
Enter total of pensions and annuities, interest, and dividends included on page 1
line 9, Form 1040, and gross rents from Part II, column 2 of this schedule . . .
2 [Maximum amount of retirement income for credit computation
$1,524
00
$1,5241 00
3 Deduct:
(a) Amounts received as pensions or annuities under the Social Security Act, tl
road Retirement Acts, and certain other exclusions from gross income . .
(b) Earned income received (Does not apply to persons 72 years of age or over):
(1) Taxpayers under 62 years of age, enter amount in excess of $900 . .
(2) Taxpayers 62 or over but under 72, enter amount determined as follows:
if $1,200 or less, enter zero
ie Rail-
if over $1,200 but not over $1,700, enter V^ of amount over $1,200;
or if over $1,700, enter excess over $1,450
4 Total of lines 3(a) and 3(b)
5 Balance (subtract line 4 from line 2)
6 Line 5 or line 1, whichever is smaller
7 (a) Total (add amounts on line 6, columns A and B)
If line 7(a) is less than $2,286 and this is a Joint return and both husband and wife are age 65 or over, complete the
Alttmative Computation in B below which may result in a larger credit
(b) Amount from line 7 of part B below, if applicable
8 Tentative credit Enter 15% of line 7(a) or 15% of line 7(b), whichever is gre:
LIMITATION ON RETIREMENT INCOME CREDIT
9 Amountoftaxshownonpagel, line 12, Form 1040
Iter
10 Less: Credits claimed for foreign taxes or tax-free covenant bonds
11 Subtract line 10 from line 9
12 Credit Enter here and on page 2, Part V, line 1, Form 1040, the amount on line 11 or line 8, whichever is
smaller
B. — Alternative Computation (after completing lines 1 through 7(a) above)
This method
available if:
a. You are married and filing a joint return;
b. Both husband and wife are 65 or over, AND
c Either one, or both received earned income In excess of $600 in each of any 10 calendar years before 1967.
Furnish the Information called for below for both husband and wife even if only one answered "Yes" in column A or B above.
1 Retirement income of both husband and wife from pensions and annuities, interest and dividends included
on page 1, line 9, Form 1040, and gross rents from Part II, column 2 of this schedule
2 Maximum amount of retirement income for credit computation . . .
3 Deduct
(a) Amounts received as pensions or annuities under the Social Security
Act, the Railroad Retirement Acts, and certain other exclusions
from gross Income
(b) Earned income received (Does not apply to persons 72 years of age
or over):
if $1,200 or less, enter zero . . .
if over $1,200 but not over $1,700 enter >/^ of
amount over $1,200; or
if over $1,700, enter excess over $1,450
4 Total of lines 3(a) and 3(b)
5 Total (add amounts on line 4, columns A and B)
6 Balance (subtract line 5 from line 2) . . . .
> or
: .)
B — HUSBAND
7 Enterhereandonline7(b)of part A above, the amount on line 6 or line 1, whichever is smaller .
$2,286! 00
212
Individual Returns/1967 • Forms and Instructions
Internal Revenue Service
™B7 Form 1040 Instructions
for preparing your Federal Income Tax Return
A Personal
Letter
from the
Commissioner
of
Internal Revenue
This is my third letter to you as Commissioner of Internal Revenue. I came to
this office with the conviction that our tax system can be effective only to the ex-
tent that it has the confidence and support of the people. My time in office has
strengthened that conviction. Ours is essentially a self-assessment tax system
where the citizen fills out the tax forms and sends in his proper tax. This is what
distinguishes the American tax system and makes it a model for the rest of the
world.
The main goal of the Internal Revenue Service is to foster and improve our self-
assessment tax system. This means we have to keep taxpayers informed of their
rights and responsibilities. It also means we must provide even-handed, reason-
able, and courteous treatment of taxpayers. At the same time, we believe that
the taxpayers who conscientiously meet their obligations want us to proceed
vigorously against those few who would shift their burden to others by evading
payment of taxes — and to correct those who make honest errors on their
returns.
We assist 26 million taxpayers a year, process 78 million income tax returns,
audit over 3 million returns, and perform many other services which affect mil-
lions of people. We do everything possible to assure that all these contacts are
handled in a businesslike and courteous manner.
Given these dimensions, it is perhaps inevitable that in an organization of
60,000 people administering a complex law, occasional missteps will occur and
some differences will arise. Our system contemplates this and has a number of
built-in safeguards, including avenues of appeal for all taxpayers, large and small.
I hope taxpayers will use all these opportunities to resolve any controversies.
If you desire further information on our appeals system please contact your local
district office.
My colleagues and I are public servants. It is our job to serve you efficiently and
to act promptly on any problems a taxpayer may have. That is why I have said
publicly and I will say again that we welcome comments, suggestions, even
criticisms, from taxpayers. A self-assessment tax system envisions this kind
of an exchange. It is the best guarantee we have that tax administration will
remain responsive to the needs of all citizens.
As your Commissioner I can tell you that the dedicated employees of the
Revenue Service are trying to perform their vital tasks as efficiently and justly
as possible. You can help us by completing your return as accurately as possible
and filing as soon as you can.
A^
COMMISSIONER OF INTERNAL REVENUE
oS»— 19—70739-1
Individual Returns/1967 • Forms and Instructions
213
The return form in the package shows your name and address on a special two-part label. Please file your
return on this form. Should the form become mutilated or otherwise unusable, please remove the top label
and attach it to the return that you file. If someone else prepares your return, ask him to use the pre-
addressed return or label. If you are required to file a Declaration of Estimated Tax, Form 1040-ES, the
top part of the label may be used to address that form.
The package also contains an envelope which you should use to mail your return if you are due a refund.
Your return will then go directly to the Regional Service Center where refunds are made. If you are not due
a refund, mail your return to the office shown on page 10 of the instructions. However, if you live In
Alabama, Florida, Georgia, Mississippi, North Carolina, South Carolina, or Tennessee, you should use the
envelope to send your return to the Service Center whether or not you are due a refund.
About the ^
Tax Return
Package .
Mailed You. f
Contents (j:^^^,
Addresses of District Directors'
Offices and Internal Revenue
Service Centers, 10
Annuities, 8-1
Attachments to the Return, 3
Birth or Death of Dependent, 4
Blindness — Proof of, 4
Capital Gain Distributions, 6
Care of Children and Other
Dependents, 9
Casualty Losses and Thefts, 9
Changes in Marital Status, 3
Contributions, 8
Credit for Federal Taxes on
Gasoline and Lubricating Oil, 5
Credit for Taxes Paid by Regulated
Investment Companies, 5
Death — In Case of, 4
Death Benefit Exclusion, B-1
Deceased Taxpayers, 3
Dependents — Children and Other, 4
Student Child, 4
Support by More Than One
Taxpayer, 4
Depreciation, B-2
Dividends and Other Distributions
on Stock, 5
Dividends Exclusion, 5
Earned Income From Outside U.S., 3
Employee Business Expenses:
Additional Information, 7
B-1, B-2, and B-3 apply to Schedule B (Form 1040) and are not included writh al!\
ons. If you need these pages they are available from the District DirectorJ
Deductible Expenses and Excess
Payments, 7
Employee Business Expenses
and Employer Payments, 7
Reporting Deductions and
Excess Payments, 7
Estates and Trusts — Income From,
B-2
Estimated Tax:
Declarations, 5
Additional Charge for Under-
paying Your Tax During
Year, 5
Excess F.I.C.A. Tax Withheld —
Two or More Employers, 5
Exemptions: For You, 4
For Your Wife. 4
For Your Children and
Other Depend-
ents, 4
Expenses for Education, 9
Federal Income Tax Withheld. 5
Figure Your Tax Using Tax Rate
Schedules, 5
Find Your Tax From Tax Tables, 5
Form W-2 Missing or Incorrect, 3
How to Pay, 3
Income To Be Reported, 4
Income Which Should Not Be
Reported, 4
Instructions for:
Page 1 of Form 1040, 4
Page 2 of Form 1040, 5
Schedule B (Form 1040), B-1
Itemized Deductions, 7
Interest Deduction, 8
Interest Income. 6
Joint Return — Advantages of, 3
How to Prepare, 3
Married Persons — JoJnt or
Separate Returns-, 3
Medical and Dental Expenses, 7
Members of Armed Forces, 3
Military Combat Pay Exclusion, 5
Miscellaneous Deductions, 9
Miscellaneous Income, 6
Moving Expenses, 6
Nontaxable Distributions, 6
Net Operating Loss, 6
Other Itemized Deductions, 9
Partnerships. Estates or Trusts,
etc.. B-1
Pensions and Annuities, B-1
Railroad Retirement Tax on Tip
Income, 5
Refund Under $1, 3
Rents, B-1
Reporting Your Income. 4
Payments in Merchandise, etc..
Meals and Living Quarters. 4
Retirement Income Credit, B-3
Rounding Off to Whole Dollars, 3
Royalties, B-1
Sale or Exchange of Property, 6
Separate Return — How to
Prepare, 3
Sick Pay Exclusion, 6
Small Business Corporations, B-2
Social Security Number, 3
Social Security Tax on Tip
Income, 5
State Gasoline Tax Table, 9
State Sales Tax on Automobiles, 15
State Sales Tax Tables, 15
Tax Due Under $1, 3
Tax From Recomputing Prior
Yea/ Investment Credit, 5
Tax Rate Schedules, 11
Tax Tables, 12, 13, 14
Taxes: You Can Deduct. 8
You Cannot Deduct, 8
Trusts, B-2
Unmarried Head of Household, 3
Use of Form 1040, 2
Use of Form 1040A, 2
Wages, Salaries, Tips, etc., 4
When and Where to File, 3
Where to Get Forms, 3
Who Must File a Tax Return. 2
Income Less Than $600, 2
If 65 or Over, 2
Widows and Widowers. 3
»^^^WV^^MMW^^VW^WMMW^^W^^W^^^^^^M^^^^^^^V^^^^^^^^'^^^^^^^^^^MM^^»^^^^^^MM^^^^V^^^^<^^^^^^<^^^^^^^
Use of Form 1040A
You may use Form 1040A, if: (1) Your
income was less than $10,000, AND (2)
it consisted of wages sub/ect to withhold-
ing tax and not more than $200 total of
other wages, interest, and dividends,
AND (3) Instead of itemizing deductions,
you wish to use the Tax Table or take the
standard deduct/on.
The instructions for Form 1040A pro-
vide further information about its use.
Use of Form 1040
Generally, if your income was entirely
from salary, wages, interest, dividends,
and sources other than those for which
schedules (B, C, D, and F) are required,
you will need only Form 1040. You can
use it whether you take the standard de-
duction or itemize your deductions.
Schedules and forms which may be
required in addition to Form 1040
include:
Page 2/General Instructions
Schedule B for income from pensions,
annuities, rents, royalties, partner-
ships, estates, trusts, etc.;
Schedule C for income from a person-
ally owned business;
Schedule D for income from the sale
or exchange of property;
Schedule F for income from farming;
Schedule G for income averaging;
Form 1310, Statement of Claimant to
Refund Due — Deceased Taxpayer;
Form 2106, Statement of Employee
Business Expenses;
Form 2120, Multiple Support Dec-
laration;
Form 2210, Statement Relating to Un-
derpayment of Estimated Income
Tax by Individuals;
Form 2440, Statement to Support Ex-
clusion of Sick Pay;
Form 2441, Statement of Expenses for
Care of Children and Certain Other
Dependents;
Form 3903, Moving Expense Adjust-
ment;
Form 4136, Computation of Credit for
Federal Tax on Gasoline and Lubri-
cating Oil; and
Form 4137, Computation of Social
Security Tax on Unreported Tip In-
come.
Obtain these schedules and forms, as
well as other supporting schedules, from
the District Director.
Who Must File a Tax Return. — Every cit-
izen or resident of the United States —
whether an adult or minor — who had
$600 or more income must file; except
that if you are 65 or over, you must file
if you had an income of $1,200 or more.
If you had an income of less than these
amounts, you should file a return to get
a refund if tax was withheld. Generally, a
married person with income less than her
(his) personal exemption will be subject
to the smaller tax or get the larger re-
fund by filing a joint return.
You must also file a timely return to
obtain a refund of Federal excise taxes
on gasoline and lubricating oil used for
nonhighway purposes. (See Form 4136.)
c59—l«— 79726-1
359-768 O - 69 - 15
214
Individual Returns/1967 • Forms and Instructions
Earned Income From Sources Outside the
United States. — To determine whetlier an
income tax return must be filed, you must
compute income without regard to the ex-
clusion provided for income earned from
sources outside the United States. If you
received such income and believe it is
excludable for income tax purposes, at-
tach Form 2555 to your return.
Social Security Number. — Be sure to en-
ter your number in the space provided,
exactly as shown on your card. If you are
married, be sure to enter the number of
your wife (husband).
If you need a number, file application
Form SS-5 with the local office of the
Social Security Administration. File the
application early to make certain you re-
ceive your card before the deadline for
filing your return. If you file an applica-
tion but do not receive your card by that
date, file your return and enter "Applied
for" in the space provided for the number.
Members of Armed Forces. — A member
of the Armed Forces should give his name,
social security number, permanent home
address and serial number.
When and Where to File. — Please file as
early as possible with one of the addresses
shown in the mailing instructions on page
10. File your return on or after January 1,
1968, but not later than April 15, 1968.
U.S. citizens with foreign addresses,
except A.P.O. and F.P.O. addresses, and
all U.S. citizens excluding income under
sections 911 (earned income from sources
without the United States) and 931 (in-
come from sources within possessions of
the United States) should file with the
Director of International Operations, In-
ternal Revenue Service, Washington, D.C.
20225.
Taxpayer^ with Puerto Rico addresses
and all taxpayers excluding income under
section 933 (income from sources within
Puerto Rico) should file with the Director
of International Operations, U.S. Internal
Revenue Service, Ponce de Leon Avenue
and Bolivia Street, Hato Rey, Puerto Rico
00917.
How to Pay. — The balance of tax shown
to be due on page 1, line 22, Form 1040,
must be paid in full with your return if it
amounts to $1 or more. Make checks or
money orders payable to "Internal Reve-
nue Service." Please write your social
security number on your check or money
order.
Tax Due or Refund Under $1. — Balances
due of less than $1 need not be paid, and
overpayments of less than $1 will be re-
funded only upon separate application.
Rounding Off to Whole Dollars. — The
money items on your return and sched-
ules may be shown in whole dollars. This
means that you eliminate any amount less
than 50 cents, and increase any amount
from 50 cents through 99 cents to the
next higher dollar.
Deceased Taxpayers. — Where a person
died in 1967, or in 1968 before filing a
return for 1967, the executor, administra-
tor, or surviving wife (husband) must file
a return for the decedent. An executor or
administrator may elect to file a joint re-
turn with the surviving wife (husband). If
an executor or administrator has not been
appointed, the survivor may file a joint
return and indicate that she (he) is filing
as surviving wife (husband) in the signa-
ture area of the return.
Enter the date of death In the name
and address area of the return. If a re-
oM— 1»— 7»72»-a
fund is due, attach Form 1310, State-
ment of Claimant to Refund Due — De-
ceased Taxpayer.
Where to Get Forms. — As far as practical,
the forms are mailed directly to taxpayers.
Additional forms may be obtained from
any Internal Revenue Service office, and
also at many banks and post offices.
Attachments to the Return. — All applica-
ble items of income, adjustments, tax
computation and deductions should be
filled in on the official return forms and
schedules. If more space is needed at-
tach statements following the format of
the official forms and attach them in the
same order. The totals indicated on the
Married Persons — Joint or Separate Returns
supporting statements should also be
entered on the proper lines of the official
forms.
The computations of social security
self-employment tax and earnings must
be submitted on the official forms. Sched-
ules C-3 and F-1. The computation of
employee F.I.C.A. tax on unreported tips
must be submitted on the official Form
4137.
Form W-2 Missing or Incorrect. — Only
your employer can issue or correct a
Form W-2. If you have not received a
Form W-2 from your employer by Jan-
uary 31, or the Form W-2 he gave you
is incorrect, contact him as soon as
possible.
Advantages of a Joint Return. — Generally,
it is advantageous for a married couple
to file a joint return. There are benefits
in figuring the tax on a joint return, which
often result in a lower tax than would re-
sult from separate returns.
How To Prepare a Joint Return. — You
must include all income, exemptions and
deductions of both husband and wife. In
the return heading, list both names, in-
cluding middle initials. (For example:
"John F. and Mary L. Doe.") Both must
sign the return unless the husband is a
serviceman in the Vietnam combat zone.
In this instance, the wife should write in
the space provided for her husband's sig-
nature that he is in the military service in
Vietnam.
A husband and wife may file a joint re-
turn even though one of them had no
income. A joint return may not be filed if
either husband or wife was a nonresident
alien at any time during the taxable year.
When a joint return is filed, each as-
sumes full legal responsibility for the en-
tire tax, and if one fails to pay, the other
must pay it.
How To Prepare a Separate Return. —
Separate returns may be filed by hus-
band and wife where each has income of
his own. In such case each should report
his or her own income, exemptions, and
deductions in separate returns. Only the
name of the filer should be entered in the
name and address area of the return.
Check the box "Married filing separately,"
page 1, line Ic of the return, write wife's
(husband's) first name in space provided,
and enter both social security numbers
in spaces to right of name and address
area. When filing separate returns, the
husband and wife should each claim the
allowable deductions paid with his or her
own funds. (In community property
States, deductions resulting from pay-
ments made out of funds belonging jointly
to husband and wife may be divided half
and half. See Document No. 5192, Com-
munity Property, available at the District
Director's office.)
If one itemizes and claims actual de-
ductions, then both must do so. If one
uses the 10 percent standard deduction,
the other may not use the minimum
standard deduction which for a separate
return is $100 plus $100 for each exemp-
tion claimed on line 4, page 1.
A separate return may also be filed
where only the husband or wife had in-
come. Enter only the name of the one
having income in the name and address
area. Check the box "Married filing sepa-
rately," page 1, line Ic of the return. To
claim the exemption for your wife or hus-
band, check the boxes on page 1, line 2.
Changes In Marital Status. — If you are
married at the end of your taxable year,
you are considered married for the entire
year. If you are divorced or legally sepa-
rated on or before the end of your tax-
able year, you are considered single for
the entire year.
If your wife or husband died during
the year, you are considered married for
the entire year. Generally, a joint return
may be filed for the year, provided you
have not remarried before the end of
the year. You may also be entitled to the
benefits of a joint return for the 2 years
following the death of your husband or
wife. (See "Widows and Widowers," under
"Special Computations," below.)
I^MMMMMM^^MMMVMVM^^MW^^^^^^^^^^^^^^*^^^^^^^^^^^^^^^^^^^^^^^
Special Computations
Unmarried Head of Household. — The law
provides special tax rates for any indi-
vidual who qualifies as a "Head of House-
hold." (See Schedule III, page 11, and
Tax Table B, page 13.) Only the follow-
ing persons may qualify: (a) one who is
unmarried (or legally separated) at the
end of the taxable year, or (b) one who
is married at the end of the year to an
individual who was a nonresident alien
at any time during the taxable year. In
addition, you must have furnished over
half of the cost of maintaining as your
home a household which during the en-
tire year, except for temporary absence,
was occupied as the principal place of
abode and as a member of such house-
hold by (1) any related person other than
your unmarried child or stepchild (see list
on page 4) for whom you are entitled to
a deduction for an exemption, unless the
deduction arises from a multiple support
agreement, or (2) your unmarried child,
grandchild, or stepchild, even though
such child is not a dependent.
The home you maintain for your
father and mother need not be your resi-
dence.
Widows and Widowers. — Under certain
conditions, a taxpayer whose husband (or
wife) has died during either of her two
preceding taxable years may compute her
tax by including only her income, exemp-
tions, and deductions, but otherwise corn-
General Instructions — Con. /Page 3
Individual Returns/1967 • Forms and Instructions
215
puting the tax as if a joint return were be-
ing filed. (See Schedule II, page 11, and
Tax Table B, page 13.) However, the ex-
emption for the decedent may be claimed
only for the year of death.
The conditions are that the taxpayer
(a) must not have remarried, (b) must
maintain as her home a household which
is the principal place of abode of her child
or stepchild for whom she is entitled to a
deduction for an exemption, and (c) must
have been entitled to file a joint return
with her husband (or his wife) for the year
of death.
»MMMMMMM^M^^^^MMMMMMVMM^VM^MM^^MMMM^^^^^^^^^»^^^^^^^^^^^^^^^
Reporting Your Income
All income in whatever form received which is not specifically exempt must be included
in your income tax return, even though it may be offset by adjustments or deductions.
Examples are given below.
Examples of Income Which Must Be Reported
Wages, salaries, bonuses, commissions, fees,
tips, and gratuities.
Dividends.
Earnings (interest) from savings and loan as-
sociations, mutual savings banks, credit
unions, etc.
Interest on tax refunds.
Interest on bank deposits, bonds, notes.
Interest on U.S. Savings Bonds.
Profits from business or profession.
Your share of partnership profits.
Profits from sales or exchanges of real estate,
securities, or other property.
Pensions, annuities, endowments.
Rents and royalties.
Your share of estate or trust income.
Employer unemployment benefits (S.U.B.).
Alimony, separate maintenance or support
payments received from (and deductible
by) your husband (or wife).
Prizes and awards (contests, raffles, etc.).
Refunds of State and local taxes (principal
amounts) if deducted in a prior year anc"
resulted in tax benefits.
Examples of Income Which Should
Not Be Reported
Disability retirement payments and other ben-
efits paid by the Veterans Administration.
Dividends on veterans' insurance.
Life insurance proceeds upon death.
Workmen's compensation, insurance, dam-
ages, etc., for injury or sickness.
Interest on State and municipal bonds.
Federal Social Security benefits.
Railroad Retirement Act benefits.
Gifts, inheritances, bequests.
^^^^^^^^^^^^^^^i^^^^^(^^^^^^^^^^^^^^^^^^^^^^^^^>^^^^^^^^^^^^^
Instructions for Page 1 of Form 1040
Exemptions ($600 for Each Allowable
Exemption)
Line 2— You and Wife
For You. — You, as the taxpayer, are al-
ways entitled to at least one exemption.
If, at the end of your taxable year, you
were either blind or 65 or over, you get
two exemptions. If you were both blind
and 65 or over, you get three exemptions.
Be sure to check the appropriate boxes.
Age and blindness are determined as of
December 31, 1967. Your age is deter-
mined on the day before your actual birth-
day. Thus, if your 65th birthday was on
January 1, 1968, you get the additional
exemption for age on your return for
1967.
For Your Wife. — An exemption is allowed
for your wife (or husband) if you and she
are filing a joint return. If you file a sep-
arate return, you may claim her ex-
emptions only if she had no income and
was not the dependent of another tax-
payer. You are not entitled to an exemp-
tion for your wife on your return if she
files a separate return for any reason.
(For example, to obtain a refund of tax
withheld where her income is less than
$600.) Otherwise, your wife's exemptions
are like your own — one, if she was
neither blind nor 65 or over; two, if she
was either blind or 65 or over; three, if
she was both blind and 65 or over.
In Case of Death. — If your wife or hus-
band died during 1967, the number of
her or his exemptions is determined as
of the date of death.
Proof of Blindness. — If totally blind, a
statement to that effect must be attached
Page 4/General Instructions — Con.
to the return. If partially blind, attach a
statement from a qualified physician or a
registered optometrist that (a) central
visual acuity did not exceed 20/200 in
the better eye with correcting lenses, or
(b) that the widest diameter of the visual
field subtends an angle no greater than
20°.
Line 3 — Children, Other Dependents
Enter on line 3a the first names and
the total number of your dependent chil-
dren who lived with you during 1967.
Enter on line 3b the total number of
dependents from page 2, Part I, line 3 of
your return.
Each child, stepchild and other de-
pendent claimed must meet all of the fol-
lowing tests:
1. Income. — Received less than $600
income. (If the child was under 19 or was
a student, this limitation does not apply.)
2. Support. — Received more than half
of his or her support from you (or from
husband or wife if a joint return is filed).
(See definition of support on this page.)
3. Married Dependents. — Did not file a
joint return with her husband (or his
wife).
4. Nationality. — Was either a citizen or
resident of the United States or a resi-
dent of Canada, Mexico, the Republic of
Panama or the Canal Zone; or was an
alien child adopted by and living with a
United States citizen abroad.
5. Relationship. — EITHER (a) for your
entire taxable year had your home as his
principal place of abode and was a mem-
ber of your household; OR (b) was re-
lated to you (or to husband or wife if a
joint return is filed) in one of the follow-
ing ways:
Child* Stepbrother Soh-in-law
Stepchild Stepsister Daughter-inlaw
Mother Stepmother The following if re-
Father Stepfather lated by blood:
Grand- Motherin-law Uncle
parent Father-in-law ACint
Brother Brother-in-law Nephew
Sister Sister-in-law Nitce
Grandchild
'Includes a child who is a member of your
household if placed with you by an author-
ized placement agency for legal adoption.
Definition of Support. — ^Support in-
cludes food, shelter, clothing, medical
and dental care, education, and the like.
Generally, the amount of an item of sup-
port will be the amount of expense in-
curred by the one furnishing such item.
If the item of support furnished by an
individual is in the form of property or
lodging, it will be necessary to measure
the amount of such item of support in
terms of its fair market value. In com-
puting the amount of support include
amounts contributed by the dependent
for his own support including also
amounts ordinarily excludable from in-
come. (For example, social security
benefits.)
In figuring whether you provide more
than half of the support of your child who
is a student, you may disregard amounts
received by him as scholarships.
Divorced or Separated Parents. — For new
rules on dependency exemptions for your
children if you are divorced or separated
see Document 5013, Personal Exemp-
tions, which is available at the District
Director's office.
Birth or Death of Dependent. — You can
claim a full $600 exemption for a de-
pendent who was born or died during the
year if the tests for claiming an exemp-
tion for such dependent are met for the
part of the year during which he was
alive.
Support by More Than One Taxpayer. —
If two or more persons contributed to-
ward the support of an individual, see
Form 2120, Multiple Support Declaration.
Line 5 — Wages, Salaries, Tips, etc. — Re-
port the full amount of wages, salaries,
fees, commissions, tips, bonuses and
other payments for your personal serv-
ices received from your employer, even
though taxes and other amounts have
been withheld. If an amount appears on
Form W-2 in the box captioned "Other
compensation paid in 1967," add this
amount to the amount shown in the box
captioned "Wages paid subject to with-
holding in 1967," and include the total
with other payments reported on this
line. Also include wages for which you
did not receive a Form W-2. (See page 7
tor treatment of reimbursed employee
business expenses.)
Tips reported to your employer are in-
cluded as wages on Form W-2. Tips not
reported to your employer are to be in-
cluded with other amounts on this line
(See Form 4137).
Payment in Merchandise, etc. — If you are
paid in whole or in part in merchandise,
services, stock, or other things of value,
determine the fair market value of such
items and include it in your wages.
Meals and Living Quarters. — Employees
who, as a matter of choice, receive meals
and lodging from their employers,
whether or not designated as wages,
must include the fair market value in
income.
e»0— 10— 7e72ft-l
216
Individual Returns/1967 • Forms and Instructions
However, if, for the convenience of
your employer, your meals are furnished
at your place of employment or you are
required to accept lodging at your place
of employment as a condition of your
employment, do not report the value of
the meals or lodging.
Exclusions for Military Combat Pay. — An
enlisted man may exclude all service
compensation for each month for which
he served in a combat zone and each
month for which he was hospitalized as
a result of such service. For this purpose,
service for any part of a month is con-
sidered a full month. A commissioned
officer may exclude up to $500 a month
of such compensation. Forms W-2 issued
for 1967 by the Armed Forces ordinarily
do not include these payments. If there
is any doubt as to whether the amount
shown on your Form W-2 includes the
nontaxable amount, contact the pay
office which issued the form. If the non-
taxable portion was included on Form
W-2, you will be issued a corrected Form
W-2 or a certificate to support exclusion.
If you get a certificate, deduct the amount
shown on the certificate from the wages
shown on Form W-2, include the differ-
ence in line 5, and attach the certificate
to your return. If you are issued a cor-
rected Form W-2, include the amount
shown on that form in line 5.
^^^^V^W^^^^^^^^^^^^^^^MMM'»'l"l'«»MM»0«»«»<^MV»»MMO"»»l>M<^^<»«^»«^»'»*l^»"l''^^^^^^^'^^«^^«^»»^^^^^>^^«^^^«^»«>^
Tax — Credits — Payment
Line 10 — Find Your Tax From Tax
Tables. — The Tax Tables are provided by
law and save you from having to itemize
deductions and figure your tax. The
tables allow $600 for each exemption
claimed on your return and also provide
for the standard deduction.
Line 11 — Figure Your Tax Using Tax Rate
Schedules. — The Tax Rate Schedules on
page 11 are to be used to figure your tax,
if the tax tables are not used. Be sure to
use the right schedule. (See page 3,
"Special Computations.")
Line 12 — ^Tax. — If your income has in-
creased substantially this year, it may be
to your advantage to figure your tax
under the "averaging method." Obtain
Schedule G from any Internal Revenue
Service office for full details.
Line 13 — Total Credits. — Enter total
credits from page 2, Part V, line 4 of your
return. To claim tax-free covenant bonds
credit, enter the amount of credit above
line 1, Part V, and write "covenant
bonds" to left of the entry. You may
claim this credit only if you itemize
deductions.
Line 14b— Tax From Recomputing Prior
Year Investment Credit. — Enter the
amount that the credit taken in a prior
year or years exceeds the credit as re-
computed due to early disposition of
such property. Attach computation.
Line 17 — Federal Income Tax With-
held.— Include the total income tax with-
held as reflected on Forms W-2 on this
line.
Line 18 — Excess F.I.C.A. Tax Withheld—
Two or More Employers. — If a total of
more than $290.40 of social security
(F.I.C.A.) tax was withheld from the
wages of either you or your wife because
one or both of you worked for more than
one employer, you may claim the excess
over $290.40 as a credit against your in-
come tax.
a. Add the social security (F.I.C.A.) tax
withheld by all your employers from your
wages in 1967. If joint return, separate
computations must be made for you and
your wife.
Balance Due or Refund
b. Subtract $290.40.
c. Enter the balance on this line.
Line 19. — Include any amounts from the
following sources on this line and check
box(es) to indicate credit.
Credit for Federal Taxes on Gasoline and
Lubricating Oil. — If you are entitled to a
tax credit for (a) gasoline used (1) on a
farm for farming purposes, (2) other
than as fuel in a highway vehicle, and (3)
In vehicles while engaged in furnishing
certain public passenger land transporta-
tion service; and (b) lubricating oil used
other than in a highway motor vehicle, in-
clude the credit on this line. Attach Form
4136. To obtain this credit your return
must be timely filed (including any
extensions).
Credit for Taxes Paid by Regulated Invest-
ment Companies. — Include the credit on
this line. Attach Copy B of Form 2439.
Line 20 — Estimated Tax Payments. —
Enter the total of the estimated tax paid
for the year including the amounts of any
credit carryover from 1966. Married per-
sons must show both social security num-
bers on their return(s) whether they filed
a separate or joint declaration.
Additional Charge for Underpaying Your
Tax During the Year. — If the total of lines
17, 18, and 20 is less than 80 percent
(66% percent for farmers and fishermen)
of an amount equal to the total tax on
line 16 less any credit for Federal tax on
nonhighway gasoline and lubricating oil
(from Form 4136), you may be liable for
an additional charge unless you satisfy
one or more of the four specific excep-
tions as explained on Form 2210. Attach
this form or a statement to your return
to support your computation of the addi-
tional charge or to describe the specific
exceptions you believe apply.
If the additional charge is in order,
show the amount in the bottom margin
on page 1, Form 1040 as "additional
charge" and increase line 22 or decrease
line 23 accordingly.
Line 21. — If you are a beneficiary of a
trust and are entitled to a tax credit be-
cause of the "throwback" rule, write
"throwback credit" and show the amount
of credit in space to left of entry line.
Lines 22 and 23 — Social Security or Rail-
road Retirement Tax On Tip Income. — If
you failed to report tips to your employer,
or if your wages were insufficient for him
to withhold social security (F.I.C.A.) or
railroad retirement (R.R.) tax, you must
pay these taxes with your income tax re-
turn. If any such taxes are due on tips
which have been reported to your em-
ployer, he will show you the amount due
on Form W-2. If the tips were not re-
ported, fill out and attach Form 4137 in
the case of tips subject to social security
tax. For tips taxable under railroad retire-
ment, contact the nearest Railroad Re-
tirement Board office. This tax should be
added to your "Balance Due" (line 22),
or subtracted from your "Overpayment"
(line 23). On the bottom margin of page
1, write the amount and the words "tax
on tips," and the initials F.I.C.A. or R.R.,
whichever are applicable. For income tax
purposes, be sure all of your tips are in-
cluded in line 5.
Line 25 — Purchase of U.S. Savings
Bonds. — If you are entitled to a refund,
you may apply it to the purchase of Se-
ries E United States Savings Bonds by
checking the first box on line 25, page 1.
You will be issued as many bonds as your
refund will buy providing it does not
leave a balance of less than $1 to be paid
by check. The excess will automatically
be refunded to you. If you make this
election, do not check the second box on
line 25. For example, if your refund is
$40 you will receive a $50 face value
bond and a check for $2.50. Bonds will
be issued in the name used in filing your
return. If you file a joint return the bonds
will be issued only to husband and wife
as co-owners.
Declarations of Estimated Tax. — If you
expect that your income and self-employ-
ment tax for 1968 will exceed by $40 or
more the tax to be withheld from your
wages, see Form 1040-ES for further
information.
Instructions for Page 2
Part II
Line la — Gross Dividends and Other Dis-
tributions on Stock. — If you own stock,
any payments you receive out of the com-
pany's earnings and profits are dividends
which you must report in your tax return.
Usually dividends are paid in cash, but
if paid in merchandise or other property
they are taxable at their fair market value.
Enter on line la the gross amount of
dividends and other distributions you
receive as a stockholder, including capi-
tal gain dividends and nontaxable dis-
0»»—l»— 79729-1
of Form 1040
tributions, either directly or through a
nominee or other intsrmediary, as a mem-
ber of a partnership or as a beneficiary
of an estate or trust. If you receive divi-
dends through a nominee or other inter-
mediary, list the name of such person.
Dividends from mutual insurance com-
panies which are a reduction of pre-
miums are not to be included. So-called
"dividends" paid by savings and loan as-
sociations, mutual savings banks, co-
operative banks, and credit unions on
deposits or withdrawable accounts are
earnings (interest) and should be re-
ported as interest.
There are special rules applicable to
stock dividends, liquidations, stock rights,
conversions and redemptions. All of these
are discussed in Document No. 544S, In-
vestment Income and Expenses, available
at the District Director's office.
Line lb— Exclusion. — You may exclude
from your income up to $100 of divi-
dends received from qualifying domestic
corporations.
Instructions for Page 1 of Form 1040 — Continued/Page 5
Individual Returns/1967 • Forms and Instructions
217
If a joint return is filed and both hus-
band and wife have dividend income,
each one may exclude $100 of dividends
received from qualifying corporations,
but may not use any portion of the $100
exclusion not used by the other. For ex-
ample, if the husband had $300 in divi-
dends, and the wife had $20, only $120
may be excluded on a joint return.
Taxable dividends from the following
corporations do not qualify for the divi-
dends received exclusion:
(a) Foreign corporations, including
your share from a controlled foreign cor-
poration.
(b) So-called exempt organizations
(charitable, fraternal, etc.) and exempt
farmers' cooperative organizations.
(c) Regulated investment companies
except to the extent designated by the
company to be taken into account as a
dividend for these purposes.
(d) Real estate investment trusts.
(e) China Trade Act corporations.
(f) Corporations deriving 80 percent
or more of their income from U.S. pos-
sessions and 50 percent or more of their
income from the active conduct of a busi-
ness therein.
Line Ic — Capital Gain Distributions. —
Enter on this line all capital gain divi-
dends. Also include any amounts received
as return of capital which exceed the cost
(or other basis) of your stock, even
though such amounts are designated as
nontaxable distributions by the paying
corporations. The amounts included on
this line must also be included in line la
and reported on the appropriate lines of
Schedule D (Form 1040).
Note. — If you received capital gain dividends
and Schedule D is not needed to report any
other gains or losses or to compute the alter-
native tax, you need not file Schedule D. In-
stead, enter 50 percent of capital gain divi-
dends on page 2, Part II, under "Miscellaneous
Income, and identify the source as "50% of
cap. gain div." However, if you are filing Sched-
ule G, Income Averaging, you must use
Schedule D.
Line Id — Nontaxable Distributions. — En-
ter on this line the total of nontaxable
distributions (return of capital) not in-
cluded in line Ic. Amounts reported here
cannot exceed the cost (or other basis) of
your stock in paying corporations since
amounts received in excess of cost (or
other basis) are taxable as gains and must
be reported on Schedule D (Form 1040)
as indicated in line Ic, above. Any amount
entered on line Id must also be included
in line la.
Line 2 — Interest. — You must include in
your return any interest you received or
which was credited to your account
(whether entered in your passbook or
not) and which you can withdraw. Interest
on bonds, debentures, notes, savings ac-
counts, or loans is taxable, except on
State and municipal bonds and securi-
ties. Interest received on tax refunds is
taxable and must be included in your
return.
If you own United States Savings or
War bonds, the gradual increase in value
Page 6/lnstructions for Page 2 of Form 1040 — Continued
of each bond is considered interest, but
you need not report this interest until you
cash the bond or until the year of final
maturity, whichever is earlier. You may
at any time elect to report each year the
annual increase in value. However, ifyou
do so, you must report in the first year
the entire increase to date on all such
bonds, and must continue to report the
annual increase each year.
Line 3 — Pensions and annuities, rents
and royalties, partnerships, estates or
trusts, etc. — See pages B-1, B-2, and
B-3 for instructions for Schedule 8
(Form 1040).
Line 4 — Business Income or loss (Sched-
ule C). — The law taxes the profits from a
business or profession — not its total
receipts. Use separate Schedule C (Form
1040) to figure your profit or loss from
business operations. Enter on this line
the amount shown on line 27, page 1,
Schedule C (Form 1040). Use Schedule
C-3 to figure self-employment tax.
Line 5 — Sale or exchange of property
(Schedule D). — If you sell your house,
securities, or any other kind of property,
use Schedule D (Form 1040) to figure
your gains or losses. Enter on this line
the amount shown on line 4, Part IV, page
2, Schedule D (Form 1040).
Line 6 — Farm income or loss (Schedule
F). — For the assistance of farmers, a
separate Schedule F (Form 1040) is pro-
vided to report farm income for mcome
and self-employment tax purposes.
Line 7 — Miscellaneous Income. — If you
cannot find a specific place on your return
or related schedules to list certain types
of income, report it here. The source of
income reported here must be identified.
Report here amounts received as ali-
mony, separate maintenance, prizes and
awards; also, recoveries of bad debts and
other items which reduced your tax In a
prior year. A refund of State income tax
shouldjbe entered here. The general rule
is that a refund of State income tax is in-
come to the taxpayer if a deduction was
taken for a prior year which resulted in a
Federal tax benefit. Taxpayers using the
cash basis report the refund in the year
received; taxpayers using the accrual
basis report when the claim is allowed. If
no claim is filed, report when the taxing
authority notifies you of the overpayment.
Net Operating Loss. — If, in 1967, your
business or profession lost money, if you
had a casualty loss, or a loss from the
sale or other disposition of depreciable
property or real property used in your
trade or business, you can apply the
losses against your 1967 income. If the
losses exceed your income, the excess is
a "net operating loss" which generally
may be used to offset your income for the
3 years prior to and the 5 years following
this year. The loss must be carried back
to the third prior year and any remaining
balance brought forward to each suc-
ceeding year. If a "carryback" entitles
you to a refund of prior year taxes, ask
the District Director for Form 1045 to
claim a quick refund.
If you had a loss in a prior year which
may be carried over to 1967, it should
be entered as a "minus" figure under
"Misc. income." Attach a statement show-
ing the computation.
Part III
Line 1 — SIcIt Pay Exclusion. — You may
exclude from income amounts received
under a wage continuation plan for the
period during which you were absent
from work on account of personal injuries
or sickness. If both you and your em-
ployer contribute to the plan, any benefits
attributable to your own contributions are
excludable without limit, but there are
certain limitations on the exclusion of the
benefits attributable to your employer's
contributions.
To figure your sick pay exclusion you
must first determine whether your "sick
pay" was over 75 percent of your regular
weekly rate of pay.
(a) Over 75 percent —
If you received over 75 percent of your
weekly rate of wages for periods of ab-
sence from work because of illness or
injury, there is a 30-calendar day waiting
period before you qualify for the exclu-
sion. The waiting period applies even
though you were injured or hospitalized.
The amount to be excluded thereafter is
limited to a rate not to exceed $100 a
week.
(b) 75 percent or less —
If you received 75 percent or less of
your weekly rate of wages, the waiting
period is 7 calendar days, and the exclu-
sion is limited to a rate not to exceed $75
a week. There is no exclusion for the
waiting period, regardless of whether you
were sick or injured, unless you were
hospitalized at least 1 day during the
period of absence. After 30 calendar days
the weekly rate of exclusion is increased
to an amount not to exceed $100.
Where the exclusion is limited to a
weekly rate of $100, and the payments
exceed this rate, the exclusion is figured
by multiplying the amount received by
100, and dividing the result by the weekly
rate of payment.
Where the exclusion is limited to a
weekly rate of $75, and the payments ex-
ceed this rate, the exclusion is figured by
multiplying the amount received by 75,
and dividing the result by the weekly rate
of payment.
See Form 2440 for additional informa-
tion. Attach this form or a statement
showing your computation, and indicat-
ing the period or periods of absence,
regular weekly rate of pay, and whether
hospitalized.
Line 2 — Moving Expenses. — Except as
noted, employees, including new em-
ployees, can deduct certain moving ex-
penses (transportation of household
goods, personal effects and members of
«M — le— 78726-1
218
Individual Returns/1967 • Forms and Instructions
the household, and meals and lodging
while In transit). The deduction is al-
lowed only if (a) the change in job loca-
tion would have added at least 20 miles
to the distance to viork if the taxpayer
had not moved to a new residence, or,
(b) he had no former principal place of
work, and his new ^lece of work is at
least 20 miles from his former residence,
and (c) during the 12-month period i.Ti-
mediately following his arrival in the gen-
eral location of his new principal place of
work the taxpayer is a full-time employee
in such general location during at least
39 weeks.
See Form 3903 for full details. Attach
the form or a statement which includes
the amount of your reimbursement and
the amount of the deductible expenses.
Enter any excess reimbursement on page
2, Part II, under "Misc. income," and
enter any excess expenses on page 2,
Part III, line 2 of your return. However, if
your employer included the reimburse-
ment on Form W-2, and the reimburse-
ment is included on page 1, line 5, of
your return, merely attach a list of your
deductible expenses and enter the total
on page 2, Part III, line 2.
If the employer for whom you were al-
ready working paid your moving expenses
to a new location and the reimbursement
equaled the allowable expenses, you
should not report the reimbursement or
the expenses.
Line 3 — Employee Business Expenses
and Employer Payments
Deductible Expenses and Excess Pay-
ments.— You may deduct the expenses
shown below to the extent they are not
paid by your employer. If employer pay-
ments exceed the expenses, the excess
must be reported as income on your
return.
(a) Travel and transportation. — Bus,
taxi, plane, train, etc., fares or the cost
of operating an automobile in connection
with your duties as an employee.
(b) Meals and lodging. — If you are
temporarily away on business, at least
overnight from the city, town, or other
general area which constitutes your
principal or regular b6siness location.
(c) Outside salesmen. — If you are an
"outside salesman," you may generally
deduct other expenses which are ordinary
and necessary in performing your duties,
such as selling expenses, stationery, and
postage. An "outside salesman" is one
who is engaged in full-time solicitation of
business for his employer away from the
employer's place of business. It does not
include a person whose principal activi-
ties consist of service and delivery as, for
example, a milk driver-salesman.
(d) Other business expenses. — If you
itemize deductions on page 2, Part IV
of your return, you may also deduct
(under the heading "Miscellaneous de-
ductions") business expenses other
than those described above. Examples of
such expenses are professional and
union dues, and the cost of tools, mate-
rials, etc., not paid for by your employer.
o«9—lft— 78726-1
Additional Information. — If you claim a
deduction for these employee business
expenses you mu"st submit the following
information with your return. You may
use Form 2106 for this purpose.
(a) The total of all amounts received
from or charged to your employer for
business expenses,
(b) The amount of your business ex-
penses broken down into broad cate-
gories, and
(c) The number of days away from
home on business.
If you do not claim a deduction, you
must attach the information unless you
were required to and did make an ade-
quate accounting for your expenses to
your employer. You have made the equiv-
alent of an adequate accounting, if you
received an allowance not in excess of
$25 a day, instead of subsistence, or a
mileage allowance not in excess of 15
cents a mile, and established time, place,
and business purpose of the travel. For
higher rates in special cases, such as for-
eign travel, consult your District Director.
If you operate your own automobile for
business purposes, you may figure the
cost of operating your automobile at a
standard mileage rate of 10 cents a mile
for the first 15,000 miles of business use,
and 7 cents a mile for such use in excess
of 15,000 miles, rather than deducting
the actual expenses. Use of this method
is optional on a yearly basis. Actual ex-
penses include gasoline, oil, repairs, li-
cense tags, insurance and depreciation.
This simplified method cannot be used
if depreciation has been claimed using a
method other than straight line, or where
additional first-year depreciation has
been claimed.
Whether or not you are required to
submit the additional information de-
scribed above, check the box for expense
accounts on page 2 of Form 1040. See
"Note" below.
Reporting Deductions and Excess Pay-
ments.— The expenses and payments are
to be reported as follows:
(a) If the employer payments exceed
the expenses, report the excess on page
2, Part II, under "Misc. income."
(b) If the expenses exceed the pay-
ments, the excess expenses for travel and
transportation, meals and lodging, and
"Outside Salesman," may be deducted
or» page 2, Part III, line 3. If you itemize
deductions, the unreimbursed portion of
Other business expenses may be de-
ducted on page 2, Part IV, under "Mis-
cellaneous deductions."
(c) If the expenses equaled the pay-
ments, no further entry is required on
the form.
Note. — If, however, the reimbursement was
included on Form W-2 by your employer, and
the reimbursement is included on page 1, line
5, of your return, attach a statement contain-
ing the information set forth under the cap-
tion "Additional Information" on this page, and
enter the total expense on page 2, Part III,
line 3.
Part IV — Itemized Deductions — If you do not use Tax Table
or Standard Deduction
Medical and Dental Expenses. — If you
itemize deductions, you can deduct,
within the limits described, the amounts
you paid during the year (not compen-
sated by hospital, health or accident
insurance, or otherwise) tor medical or
dental expenses for yourself, your wife,
or any dependent who received over
half of his support from you whether or
not the dependent had $600 or more in-
come. List on the attachment the name
and amount paid to each person or
institution.
You can deduct amounts paid for the
prevention, cure, correction, or treatment
of a physical or mental defect or illness.
If you pay someone for both nursing and
domestic duties, you can deduct only the
nursing cost.
You can deduct amounts paid for
transportation primarily for and essential
to medical care, but not for any other
travel expense, even if it benefits your
health. Meals and lodging while you are
away from home receiving medical treat-
ment may not be treated as medical ex-
pense unless they are part of a hospital
bill or are included in the cost of care in
a similar institution.
Subject to the Limitations Set Forth Below, You
CAN Deduct as Medical Expenses Payments
TA or For
Physicians, dentists, nurses, and other pro^
fessional practitioners
Drugs or medicines
Hospitals
Transportation necessary to get medical care
Eyeglasses, artificial teeth, medical or surgical
appliances, braces, etc.
X-ray examinations or treatment
Premiums on hospital or medical insurance
You CANNOT Deduct Payments For
Funeral expenses and cemetery plot
Illegal operations or drugs
Travel ordered or suggested by your doctor for
rest or change
Premiums on life insurance
Cosmetics
Figuring the Deduction
(1) Medical Care Insurance. — You can
deduct an amount equal to one-half of
the insurance premiums paid for medical
care for yourself, your wife, and depend-
ents. The maximum amount deductible is
$150. The other one-half, plus any excess
over the $150 limit, is deductible subject
Instructions for Page 2 of Form 1040 — Continued/Page 7
Individual Returns/1967 • Forms and Instructions
219
to the 3 percent limitation described In
(3) below. The $3 monthly payments for
supplementary medical insurance under
"Medicare" are deductible, but the hos-
pital insurance tax which is included as
part of the Social Security tax and with-
held from wages or paid on self-employ-
ment Income is not deductible.
(2) Medicine and Drugs. — ^The total
amount paid for medicine and drugs for
yourself, your wife and your dependents
must be reduced by 1 percent of line 9,
page 1, Form 1040.
(3) Medical and Dental Expenses. — You
can deduct that portion of your medical
and' dental expenses which exceeds 3
percent of line 9, page 1, of Form 1040
and which was paid for persons described
in (1) and (2).
The 1 percent and 3 percent limita-
tions apply in all cases, regardless of
your age, or the age of your wife or other
dependents.
Contributions. — If you itemize deduc-
tions, you can deduct gifts to:
(a) Religious, charitable, educational,
scientific or literary organizations, and
organizations for the prevention of
cruelty to children or animals, unless the
organization is operated for personal
profit, or a substantial part of its activ-
ities is the carrying on of propaganda or
otherwise attempting to influence legisla-
tion.
(b) Fraternal organizations if they are
to be used for charitable, religious, etc.,
purposes.
(c) Certain veterans' organizations.
(d) Governmental agencies which will
use the gifts exclusively for public pur-
poses, including civil defense.
Civil defense volunteers may deduct
unreimbursed expenses paid for gasoline
and other expenses of participation in
official civil defense activities.
The law does not allow deductions for
gifts to individuals or foreign organiza-
tions.
A contribution may be made in cash
(checks, money orders, etc.) or property
(not services). If in property, attach a
description of the property, date of gift,
and method of valuation except for secu-
rities. In addition, for each gift valued at
more than $200, set forth any conditions
attached to gift; manner of acquisition
and cost or other basis if owned by you
less than 5 years; and attach a signed
copy of appraisal, if any. Document No.
5672 furnishes information and guide-
lines relative to appraisals of contributed
property. It can be obtained from the
Superintendent of Documents, Washing-
ton, D.C. 20402, at 5 cents a copy. A
special rule is provided to determine the
amount deductible in the case of a gift
of depreciable property described in sec-
tions 1245 and 1250 of the Internal
Revenue Code. (See instructions for
Schedule D for definition of sections
charitable deduction for a transfer of a
future interest in tangible personal prop-
erty is not allowed until the entire in-
terest has been transferred.
Generally, the deduction for contribu-
tions may not exceed 20 percent of line
9, page 1. An additional 10 percent is al-
lowable for contributions to churches, a
convention or association of churches,
tax-exempt educational institutions, tax-
exempt hospitals, certain medical re-
search organizations, certain college or
university endowment associations; and
organizations referred to in paragraph (a)
which are "publicly supported" as well
as organizations referred to in paragraph
(d). Attach computation.
If your contributions exceed 30 per-
cent of line 9, page 1, consult an Internal
Revenue Service office for a possible
carryover deduction. If you have contribu-
tions carried over from a prior year or
years, enter them on line 12 and attach
computation.
If you supported a stuuent in your
home under a written agreement with a
charitable or educational institution, you
may be entitled to deduct as a contribu-
tion a part or all of the amounts you spent
to maintain such a student.
You CAN Deduct Gifts To
Churches, including assessments paid
Salvation Army, Red Cross, CARE
United Funds and Community Chests
Nonprofit schools and hospitals
Certain veterans' organizations
Boy Scouts, Girl Scouts, and other similar
organizations
Nonprofit organizations primarily engaged in
research or education for the alleviation and
cure of diseases and disabilities such as
asthma, cancer, cerebral palsy, cystic
fibrosis, diseases of the heart, diabetes,
hemophilia, mental illness and mental re-
tardation, multiple sclerosis, muscular
dystrophy, poliomyelitis, tuberculosis, etc.
You CANNOT Deduct Gifts To
Relatives, friends, other individuals
Political organizations or candidates
Social clubs
Labor unions
Chambers of commerce
Propaganda organizations
Interest. — If you itemize deductions, you
can deduct interest you paid on your per-
sonal debts, such as bank loans or home
mortgages. Interest paid on business
debts should be reported in the separate
schedule in which your business income
is reported. Do not deduct interest paid
on money borrowed to buy tax-exempt
securities or single-premium life insur-
ance. Do not include as interest such
items as carrying charges and insurance,
which are not deductible, and taxes which
may be deductible but which should be
itemized separately.
If interest charges are not stated
separately on installment purchases of
1245 and 1250 property.) Generally, a
Page 8/lnstructions for Page 2 of Form 1040 — Continued
personal property (such as automobiles,
televisions, etc.), you may deduct an
amount equal to 6 percent of the average
unpaid monthly balance.
You CAN Deduct Interest On
Your personal note to a bank or an Individual
A mortgage on your home
A life insurance loan, If you pay the Interest In
cash
Delinquent taxes
You CANNOT Deduct Interest On
Indebtedness of another person when you are
not legally liable for payment of the Interest
A gambling debt or other nonenforceable ob-
ligation
A life insurance loan, if interest is addea lo tne
loan and you report on the cash basis
Taxes. — If you itemize deductions, you
can deduct general State or local' retail
sales taxes if they are imposed directly
upon the consumer, or if they are im-
posed on the retailer (or wholesaler in
case of gasoline taxes) and the amount
of the tax is separately stated by the re-
tailer. In certain cases, you may also de-
duct State or local selective sales or
excise taxes, even though not part of a
general sales tax (or tax similar to a gen-
eral sales tax), if imposed at the general
rate of that tax. Average general sales tax
tables are provided in these instructions.
If part or all of the cost of your auto-
mobile tags was based on the value of
your automobile, then such amount is
deductible as personal property tax.
If you had any other deductible tax
which does not fit one of the five cate-
gories shown, describe the tax and list
amount in the space below "Personal
property," and include amount in "Total
taxes."
In general, you cannot deduct taxes
assessed for pavements or other im-
provements, including front-foot benefits,
which tend to increase the value of your
property.
Deduct business Federal taxes, or any
taxes paid in connection with a business
or profession in Part II of Schedule B, or
Schedule C or F.
You CAN Deduct
Real estate taxes
State and local gasoline taxes
General sales taxes
State and local income taxes
Personal property taxes
You CANNOT Deduct
Any Federal excise taxes on your personal ex-
penditures, such as taxes on transportation,
telephone, gasoline, etc.
Federal social security taxes
Hunting licenses, dog licenses
Auto inspection fees, tags, drivers licenses
Water taxes
Taxes you paid for another person
Alcoholic beverage, cigarette, and tobacco
taxes
Selective sales or excise taxes (such as those
on admissions, room of:cupancy, etc.) even
if they are separately stated or imposed on
the purchaser, unless imposed at the same
rate as the general sales tax
c6B—l«— 79726-1
220
Individual Returns/1967 • Forms and Instructions
STATE GASOLINE TAX TABLE
You may figure the deduction for State tax on gasoline used
in your car by using the following' table which is based on infor-
mation available as of August 15, 1967. If all or part of your
mileage was driven in a four-cylinder (or less) car, the deduc-
tion for that mileage should be one-half of the table amount.
If you can establish that you paid a larger amount, you are
entitled to deduct that amount.
Find the rate of gasoline tax for your State In the list below.
Where the rate of gasoline tax changed in 1967, find the deduc-
tion for mileage driven at each rate, and add the two amounts.
Alabama 7tf
Alaska B4
Arizona 74
Arkansas 7.5^
California 74
Colorado 6tf
Connecticut 6^
Dist. of Col. 7(i
Florida 7(f
Georgia 6.5^
Hawaii 5^
Idaho 6^
Illinois 5^
after July 31, 6(!
after June 30, 74 Indiana 64
Delaware 74 Iowa 74
Kansas 54
Kentucky 74
Louisiana 74
Maine 74
Maryland 7tf
Massachusetts 6.5^
Michigan 6^
Minnesota 64
after June 30, 74
Mississippi 74
Missouri 54
Montana 64 New York 6^
after June 30, 6.5tfNorth Carolina 74
Nebraska 7.54 North Dakota 6^
Nevada 64 Ohio 74
New Hampshire 74 Oklahoma 6.584
New Jersey 64
New Mexico 64 Pennsylvania 74
after June 30, 74 Rhode Island 74
" ' " ' South Carolina 74
South Dakota 6^
Tennessee 74
Texas 54
Utah 64
Vermont 6.54
Oregon 6^
after Sept. 30, 74
Virginia 74
Washington 7.5^
after April 30, 9*^
West Virginia 74
Wisconsin 74
Wyoming 54
after May 19, 6^
Nonbusiness
RATE PER GALLON
Nonbusiness
Mileage Driven
RATE PER GALLON
Mileage Driven
54
64
6.5* &
6.5B4
74
7.5*
84
94
54
6*
6.54 &
6.580
74
7.54
84
94
Under 3,000
$7
11
13
IS
17
18
20
22
23
25
27
29
30
32
34
$8
14
16
18
20
22
24
26
28
30
32
34
36
39
41
$9
15
17
19
21
24
26
28
30
33
35
37
40
42
44
$10
16
18
21
23
26
28
30
33
35
38
40
43
45
47
,10
20
22
25
27
30
33
35
38
40
43
46
48
51
$11
18
21
24
26
29
32
35
38
40
43
46
49
51
54
$13
20
23
27
30
33
36
39
42
45
48
52
55
58
61
10,000 to 10,999
11,000 to 11,999
12,000 to 12,999
13,000 to 13,999
14,000 to 14,999
15.000 to 15,999
16,000 to 16,999
17,000 to 17,999
18,000 to 18,999
19,000 to 19,999
20,000 miles*
$36
40
43
47
50
54
57
61
64
68
70
$44
48
52
56
60
65
69
73
77
81
83
$47
52
56
61
65
70
74
79
84
88
91
$51
56
61
66
70
75
80
85
90
95
98
$55
60
65
70
76
81
86
91
96
102
105
$58
64
69
75
81
86
92
97
103
108
111
$66
3,000 to 3,499
3,500 to 3,999
4,000 to 4,499
4,500 to 4,999
5,000 to 5,499
5,500 to 5,999
6,000 to 6,499
6,500 to 6,999
7,000 to 7,499
7.500 to 7,999
72
78
84
91
97
103
109
116
122
125
8,500 to 8,999
9,000 to 9,499
9,500 to 9,999
*For over 20,000 miles, use table amounts corresponding to total
mileage driven. For example, for 25,000 miles, add the deduction for
5,000 to the deduction for 20,000 miles.
MISCELLANEOUS DEDUCTIONS
Care of Children and Other Depend-
ents.— If deductions are itemized, a
woman or a widower (including men who
are divorced or legally separated under a
decree and who have not remarried) or
a husband whose wife is incapacitated or
is institutionalized for at least 90 con-
secutive days or a shorter period if she
dies, may deduct certain expenses. This
deduction is not to exceed a total of $600
for one dependent, or $900 for two or
more dependents for the care of:
(a) dependent children under 13 years of
age; or
(b) dependent persons (excluding hus-
band or wife) physically or men-
tally incapable of caring for them-
selves;
if such care is to enable the taxpayer to
be gainfully employed or to actively seek
gainful employment.
In the case of a woman who is married,
the deduction is allowed if:
(a) she files a separate return because
she has been deserted by her husband,
does not know, and did not know his
whereabouts at any time during the year,
and has applied to a court to compel him
to pay support or otherwise to comply
with the law or a judicial order; or
(b) she files a joint return with her
husband, in which case, the deduction is
reduced by the amount (if any) by which
their combined income on page 1, line 9,
exceeds $6,000. This limitation does not
apply to expenses incurred while the hus-
band is incapable of self-support because
he is mentally or physically defective.
In case of a husband whose wife Is In-
capacitated, the deduction is allowed if
he files a joint return with his wife. Then,
the deduction is reduced by the amount
(if any) by which their combined income
on page 1, line 9, exceeds $6,000. This
limitation does not apply to expenses in-
curred while the wife is institutionalized
tsa — Ifl— 79726- 1
if she is institutionalized for at least 90
consecutive days or a shorter period if
she dies.
Do not deduct any child care payments
to a person for whom you claim an
exemption.
If the person who receives the pay-
ment performs duties not related to de-
pendent care, only that part of the pay-
ment which is for dependent care may
be deducted.
Attach Form 2441, or a statement set-
ting forth all pertinent information.
Casualty Losses and Thefts. — If you
itemize deductions, you can deduct a net
loss resulting from the destruction of
your property in a fire, storm, automobile
accident, shipwreck, or other losses
caused by natural forces, limited to the
amount in excess of $100 for each loss.
Damage to your car by collision or acci-
dent can be deducted if due merely to
faulty driving, but cannot be deducted if
due to your willful act or willful negli-
gence. You can also deduct losses due to
theft, but not losses due to mislaying or
losing articles.
The amount of loss to be deducted is
measured by the fair market value of the
prpperty just before the casualty, less its
fair market value immediately after the
casualty (but not more than the cost or
other adjusted basis of the property), re-
duced by any insurance or compensation
received and the $100 limitation. Attach
an explanation showing details of each
casualty.
You CAN Deduct Losses On
Property such as your home, clothing, or auto-
mobile destroyed or damaged by fire
Property, including cash, which is stolen from
you
Loss or damage of property by flood, light-
ning, storm, explosion, or freezing
You CANNOT Deduct Losses On
Personal injury to yourself or another person
Accidental loss by you of cash or other per-
sonal property
Property lost in storage or in transit
Damage by rust, gradual erosion or deteriora-
tion
Animals or plants damaged or destroyed by
disease
Expenses for Education. — You may de-
duct expenses for education if they are
not personal expenditures or do not con-
stitute an inseparable aggregate of per-
sonal and capital expenditures and are
for education which:
(a) Maintains or improves skills re-
quired in your employment or other trade
or business, or
(b) Meets the express requirements of
your employer, or the requirements of
applicable law or regulations, imposed as
a condition to the retention of your estab-
lished salary, status, or employment.
Expenses incurred for education which:
(a) is required in order to meet the mini-
mum educational requirements for quali-
fication in an employment or other trade
or business; or (b) is part of a program
of study being pursued which will lead to
qualifying for a new trade or business, are
personal expenses or constitute an in-
separable aggregate of personal and capi-
tal expenditures, and, therefore, are not
deductible.
The rules for reporting deductible ed-
ucation expenses are the same as those
shown on page 7 for employee business
expenses. (See Document No. 5952, Ed-
ucational Expenses, available at the Dis-
trict Director's office.)
Other. — If you itemize deductions, you
can deduct several other types of ex-
penses under "Miscellaneous deduc-
tions."
If you work for wages or a salary, you
can deduct your ordinary and necessary
Instructions for Page 2 of Form 1040 — Continued/Page 9
Individual Returns/1967 • Forms and Instructions
221
employee business expenses which have either (a) a written separation agreement You CAN Deduct Cost Of
not been claimed on page 2, Part III. entered into after August 16, 1954, or (b) safety equipment, tools and supplies used In
You can deduct all ordinary and neces- a decree for support entered after March you^ job
sary expenses connected with the produc- 1, 1954, are also deductible. Such pay- n„Be to „nir,nc r,r nr„»«ccinn=ii c«,.i.n«.
tion or collection of income, or for the ments must be included in the wife's in- °"^.' *° ""7^ °' P^°'««i°"a' societies
management or protection of property come. You cannot deduct any voluntary ""^mess entertainment
held for the production of income. payments not made under a court order "^* '° employment agencies
If you are divorced or legally sepa- or a written separation agreement, lump- You CANNOT Deduct Cost Of
rated and are making periodic payments sum settlements, or specific maintenance
of alimony or separate maintenance under payments for support of minor children. Travel to and from work
a court decree, you can deduct these You may deduct gambling losses only Entertaining friends
amounts. Periodic payments made under to the extent of gambling winnings. Bribes and illegal payments
MAILING ADDRESSES OF DISTRICT DIRECTORS' OFFICES AND INTERNAL REVENUE SERVICE CENTERS
If there Is more than one District Director's office in your State and you are not sure which one to use, consult your local post office. Use street
address only If shown. Send your return to "Internal Revenue Sen/Ice" at one of the following addresses:
IF YOU ARE DUE A REFUND
STATE
OTHER RETURNS
4800 Buford Highway, Chamblee, Ga. 30006
1160 West 1200 South St., Ogden, Utah 84405 ....
1160 West 1200 South St., Ogden, Utah 84405 ....
3651 Interregional Highway, Austin, Tex. 78740 ....
1160 West 1200 South St., Ogden, Utah 84405 ....
ALABAMA
ALASKA
ARIZONA
ARKANSAS
CALIFORNIA
4800 Buford Highway, Chamblee, Ga. 30006
Anchorage, Alaska 99501.
Phoenix, Ariz. 85025.
Little Rock, Ark. 72203.
Los Angeles, Calif. 90012; San Francisco, Calif. 94102.
3651 Interregional Highway, Austin, Tex. 78740 ....
310 Lowell St., Andover, Mass. 01812
11601 Roosevelt Blvd., Philadelphia, Pa. 19155 ....
11601 Roosevelt Blvd., Philadelphia, Pa. 19155 ....
4800 Buford Highway, Chamblee, Ga. 30006
COLORADO
CONNECTICUT
DELAWARE
DISTRICT OF COLUMBIA . .
FLORIDA
Denver, Colo. 80202.
Hartford, Conn. 06115.
Wilmington. Del. 19802.
Baltimore. Md. 21202.
4800 Buford Highway, Chamblee, Ga. 30006.
4800 Buford Highway, Chamblee, Ga. 30006
1160 West 1200 South St., Ogden, Utah 84405 ....
1160 West 1200 South St., Ogden, Utah 84405 ....
2306 E. Bannister Rd., Kansas City, Mo. 64170 ....
Cincinnati, Ohio 45298
GEORGIA
HAWAII
IDAHO
ILLINOIS
INDIANA
4800 Buford Highway, Chamblee, Ga. 30006.
Honolulu. Hawaii 96813.
Boise. Idaho 83701.
Chicago, III. 60502; Springfield, III. 62704.
Indianapolis, Ind. 46204.
2306 E. Bannister Rd., Kansas City, Mo. 64170 ....
3651 Interregional Highway, Austin, Tex. 78740 ....
Cincinnati. Ohio 45298
IOWA
KANSAS
KENTUCKY
LOUISIANA
MAINE
MARYLAND
Des Moines, Iowa 50309.
Wichita, Kans. 67202.
Louisville, Ky. 40202.
New Orleans, La. 70130.
Augusta, Maine 04330.
Baltimore, Md. 21202.
3651 Interregional Highway, Austin, Tex. 78740 . . .
310 Lowell St.. Andover, Mass. 01812
11601 Roosevelt Blvd., Philadelphia, Pa. 19155 ....
310 Lowell St., Andover, Mass. 01812
MASSACHUSETTS ....
MICHIGAN
MINNESOTA
MISSISSIPPI
MISSOURI
MONTANA
Boston, Mass. 02203.
Detroit, Mich. 48226.
St. Paul, Minn. 55101.
4800 Buford Highway, Chamblee, Ga. 30006.
St. Louis, Mo. 63101.
Helena, Mont. 59601.
2306 E. Bannister Rd., Kansas City, Mo. 64170 ....
4800 Buford Highway, Chamblee, Ga. 30006 ...
2306 E. Bannister Rd., Kansas City, Mo. 64170 ....
1160 West 1200 South St., Ogden, Utah 84405 ....
2306 E. Bannister Rd., Kansas City, Mo. 64170 ....
1160 West 1200 South St., Ogden, Utah 84405 ....
310 Lowell St., Andover, Mass. 01812
11601 Roosevelt Blvd., Philadelphia, Pa. 19155 ....
3651 Interregional Highway, Austin, Tex. 78740 ....
310 Lowell St., Andover, Mass. 01812
NEBRASKA
NEVADA
NEW HAMPSHIRE ....
NEW JERSEY
NEW MEXICO
NEW YORK
Omaha, Nebr. 68102.
Reno, Nev. 89502.
Portsmouth, N.H. 03801.
Newark, N.J. 07102.
Albuquerque, N. Mex. 87101.
Albany, N.Y. 12210: 35 Tillary St., Brooklyn, N.Y. 11201:
Buffalo, N.Y. 14202; Manhattan District — 120 Church
St., New York, N.Y. 10007.
4800 Buford Highway, Chamblee, Ga. 30006
2306 E. Bannister Rd., Kansas City, Mo. 64170 ....
NORTH CAROLINA ....
NORTH DAKOTA ....
OHIO
OKLAHOMA
OREGON
PANAMA CANAL ZONE . .
4800 Buford Highway, Chamblee. Ga. 30006.
Fargo, N. Dak. 58102.
Cleveland, Ohio 44113; Cincinnati, Ohio 45202.
Oklahoma City, Okla. 73102.
Portland, Oreg. 97232.
Director of International Operations, Washington, D.C.
20225.
3651 Interregional Highway, Austin, Tex. 78740 ....
1160 West 1200 South St., Ogden, Utah 84405 ....
Director of International Operations, Washington, D.C.
20225.
11601 Roosevelt Blvd., Philadelphia, Pa. 19155 ....
Taxpayers with Puerto Rico addresses and all taxpayers
excfuding income under section 933: Director of Inter-
national Operations, U.S. Internal Revenue Service,
Ponce de Leon Ave., Hato Rey, Puerto Rico 00917.
PENNSYLVANIA
PUERTO RICO
Philadelphia, Pa. 19108: Pittsburgh, Pa. 15222.
Taxpayers with Puerto Rico addresses and all taxpayers
excluding income under section 933: Director of Inter-
national Operations, U.S. Internal Revenue Service,
Ponce de Leon Ave., Hato Rey, Puerto Rico 00917.
Providence, R.I. 02907.
4800 Buford Highway, Chamblee, Ga. 30006.
Aberdeen, S. Dak. 57401.
4800 Buford Highway, Chamblee, Ga. 30006.
Austin. Tex. 78701: Dallas, Tex. 75201.
Salt Lake City, Utah 84110.
Burlington, Vt. 05402.
Richmond, Va. 23240.
310 Lowell St., Andover, Mass. 01812
4800 Buford Highway, Chamblee. Ga. 30006
2306 E. Bannister Rd., Kansas City, Mo. 64170 ....
4800 Buford Highway, Chamblee, Ga. 30006
3651 Interregional Highway. Austin, Tex. 78740 ....
1160 West 1200 South St., Ogden, Utah 84405 ....
310 Lowell St., Andover, Mass. 01812
11601 Roosevelt Blvd., Philadelphia, Pa. 19155 ....
RHODE ISLAND
SOUTH CAROLINA ....
SOUTH DAKOTA
TENNESSEE
TEXAS
UTAH
VERMONT
VIRGINIA
Permanent residents: Department of Finance, Tax Divi-
sion, Charlotte Amalie, St. Thomas, V.I. 00801; Others:
Director of International Operations, U.S. Internal Reve-
nue Service, Ponce de Leon Ave. and Bolivia St..
Hato Rey, Poerto Rico 00917.
VIRGIN ISLANDS ....
Permanent residents: Department of Finance, Tax Divi-
sion, Charlotte Amalie, St. Thomas, V.I. 00801; Others:
Director of international Operations, U.S. Internal
Revenue Service, Ponce de Leon Ave. and Bolivia St.,
Hato Rey. Puerto Rico 00917.
1160 West 1200 South St., Ogden, Utah 84405 ....
Cincinnati, Ohio 45298
2306 E. Bannister Rd.. Kansas City, Mo. 64170 ...
3651 Interregional Highway. Austin. Tex. 78740 ...
U.S. citizens with foreign addresses, except A, P.O. and
F.P.O. addresses, and all U.S. citizens excluding income
under sections 911 and 931: Director of International
Operations, Internal Revenue Service, Washington D.C.
20225.
WASHINGTON
WEST VIRGINIA
WISCONSIN
WYOMING
FOREIUN ADDRESSES . . .
Tacoma, Wash. 98402.
Parkersburg, W. Va. 26102.
Milwaukee. Wis. 53202.
Cheyenne, Wyo. 82001.
U.S. citizens wit^ foreign addresses, except A. P.O. and
F.P.O. addresses, and all U.S. citizens excluding income
under sections 911 and 931: Director of International
Operations, Internal Revenue Service, Washington, D.C.
20225.
Page 10/lnstructions for Page 2 of Form 1040 — Continued .«i^i.-7e726-2
222
Individual Returns/1967 • Forms and Instructions
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11
8
Individual Returns/1967 • Forms and Instructions
223
Tax Tables for Persons With Incomes Under $5,000
► WHO DO NOT ITEMIZE DEDUC-
TIONS ON THEIR RETURNS
Line la use-
-»-TAX TABLE A — For Single Persons
■>-TAX TABLE B — For Married Persons Filing Joint Returns or Unmarried
Heads of Household
-*-TAX TABLE C — For Married Persons Filing Separate Returns
Tables A and B reflect the lowest tax after considering both the 10 percent standard deduction and the minimum standard deduc-
tion. Table C shows the tax based on either the 10 percent or the minimum standard deduction.
If you checked as your ^ . . . ^ , _.
<:i:l„ -»,t..- „„ „,^„ 1 k. Line lb, Id, or le use'
filing status on page 1, ^
Form 1040
Line Ic use-
19
I
1 TAX TABLE A—
/ For Single Persons
Read down the income columns below until you find the line covering the total inc(
1, line 9, Form 1040). Then read across to the appropriate column headed by th
corresponding to the number of your exemptions. This Is your tax.
>me (page
• number
If your to
tal income is—
And the number of exemptions Is—
If your total income is—
And the number ol exemptions Is —
But list
than
1
2
]
AtlMtt
BlltlttS
thin
1
2
3
4
9
8
AtlHSt
II 4 or mere
Uiere Is
notjx
If 7 or men
tXireb
no tax
Your taxi
I—
Your tax Is—
$0
$900
$0
$c
) $0
$2,450
$2,475
$236
$124
$23
$0
$0
$0
900
925
950
975
925
950
975
1,000
2
5
9
12
C
C
c
c
) 0
) 0
) 0
) 0
2,475
2,500
2,525
2,550
2,500
2,525
2,550
2,575
240
244
248
253
128
132
136
139
26
30
33
37
0
0
0
0
0
0
0
0
0
0
0
0
1,000
1,025
1,050
1,075
1,025
1,050
1,075
1,100
16
19
23
26
c
c
c
c
) 0
) 0
> 0
) 0
2,575
2,600
2,625
2,650
2,600
2,625
2,650
2,675
257
261
265
270
143
147
151
155
40
44
47
51
0
0
0
0
0
0
0
0
0
0
0
0
1,100
1,125
1,150
1,175
1,125
1,150
1,175
1,200
,30
37
40
c
c
c
c
1 0
> 0
0
> 0
2,675
2,700
2,725
2,750
2,700
2,725
2,750
2,775
274
278
282
287
159
163
167
171
54
58
61
65
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
44
47
51
54
c
c
c
c
0
0
> 0
) 0
2,775
2,800
2,825
2,850
2,800
2,825
2,850
2,875
291
295
299
304
175
179
183
187
68
72
76
79
0
0
0
0
0
0
0
0
0
0
0
0
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
58
61
65
68
c
c
c
c
) 0
1 0
> 0
) 0
2,875
2,900
2,925
2,950
2,900
2,925
2,950
2,975
308
312
317
322
191
195
199
203
83
87
91
94
0
0
0
0
0
0
0
0
0
0
0
0
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
72
76
79
83
c
c
c
c
) 0
> 0
> 0
) 0
2,975
3,000
3,050
3,100
3,000
3,050
3,100
3,150
327
333
342
350
207
213
221
229
98
104
111
119
0
4
11
18
0
0
0
0
0
0
0
0
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
87
91
94
98
c
c
c
c
) 0
0
0
0
3,150
3,200
3,250
3,300
3,200
3,250
3,300
3,350
359
367
376
385
238
246
255
263
126
134
141
149
25
32
39
46
0
0
0
0
0
0
0
0
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
102
106
109
113
c
9
12
0
0
0
0
3,350
3,400
3,450
3,500
3,400
3,450
3,500
3,550
393
402
410
419
272
280
289
297
157
165
173
181
53
60
67
74
0
0
0
0
0
0
0
0
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
117
121
124
128
le
IS
2a
2e
. 0
0
0
0
3,550
3,600
3,650
3,700
3,600
3,650
3,700
3,750
427
436
444
453
306
315
324
334
189
197
205
213
81
89
96
104
0
0
0
4
0
0
0
0
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
132
136
139
143
3C
33
37
4C
0
0
0
0
3,750
3,800
3,850
3,900
3,800
3,850
3,900
3,950
462
470
479
487
343
353
362
372
221
229
238
246
HI
119
126
134
11
18
25
32
0
0
0
0
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
147
151
155
159
44
47
51
54
0
0
0
0
3,950
4,000
4,050
4,100
4,000
4,050
4,100
4,150
496
504
513
521
381
390
399
407
255
263
272
280
141
149
157
165
39
46
53
60
0
0
0
0
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2,100
163
167
171
175
58
61
6S
68
0
0
0
0
4,150
4,200
4,250
4,300
4,200
4,250
4,300
4,350
530
538
547
556
416
424
433
442
289
297
306
315
173
181
189
197
67
74
81
89
0
0
0
0
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
179
183
187
191
72
76
7S
83
0
0
0
0
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,400
4,450
4,500
4,550
564
573
581
590
450
459
467
476
324
334
343
353
205
213
221
229
96
104
111
119
0
4
11
18
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
195
199
203
207
87
91
94
96
0
0
0
0
4,600
4,650
4,700
4,750
598
607
615
624
484
493
501
510
362
372
381
391
238
246
255
263
126
134
141
149
25
32
39
46
2,300
2,325
2,350
2,375
2,325
2,350
2,375
2,400
211
215
219
223
102
loe
lOS
113
2
> 5
9
12
4,750
4,800
4,850
4,900
4,800
4,850
4,900
4,950
633
641
650
658
519
527
536
544
400
410
419
429
272
280
289
297
157
165
173
181
53
60
67
74
2,400
2,425
2,425
2,450
227
231
117
121
16
19
4,950
5,000
667
553
438
306
189
81
12
224
Individual Returns/1967 • Forms and Instructions
Read down the income columns below u
ntil you find
m
1967 TAX TABLE B— Married Filing Jointly*
or Unmarried Heads of Household
the line covering the total income (page 1 , line 9, Form
1040). Then read across to the appropriate column
headed by the number corresponding to the number
of your exemptions.
This is
your tax.
If your total
Income Is—
And the number of
exemptions Is—
If your total
Income Is—
And the number 0
exemptions Is—
At leist
But less
than
1
2
3
At least
But less
than
1
2
And you are—
3
And you are—
4
And you are—
5
And you are—
6
If 4 or
more
tfiere
Is no
tax
An un-
married
fiead of
a fiouse-
hold
A
married
couple
fillns
Jointly
An un-
married
head of
a house-
hold
A
married
couple
fillnc
jolntfy
An un-
married
head of
a house-
hold
A
married
couple
filing
jolntfy
An un-
married
head of
a house-
hold
A
married
couple
filing
iolntly
If 7 or
more
there
Is no
Ux
Your tax Is—
Your tax Is— |
$0
900
925
950
$900
925
950
975
$0
2
5
9
12
16
19
23
$0
0
0
0
0
0
0
0
$0
0
0
0
0^
0
0
0
$2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2,750
2,775
2,800
2.825
$2,475
2.500
2.525
2.550
2.575
2.600
2.625
2,650
2,675
2,700
2,725
2,750
2,775
2,800
2,825
2,850
" 2,875
2,900
2,925
2.950
2.975"
3.000
3.050
3.100
3.150
3.200
3.250
3.300
3.350
3.400
3.450
3.500
$230
234
238
242
246
250
254
258
262
266
270
274
278
282
286
290
294"
298
302
307
311
316
322
330
338
346
354
363
371
379
387
395
$121
124
128
131
135
138
142
146
"150"
154
158
162
166
170
174
178
182
186
190
194
198
202
208
216
$121
124
128
131
$23
26
30
33
$23
26
30
33
$0
0
0
0
b
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
975
1,000
1,025
1,050
1,000
1,025
1,050
1,075
135
138
142
146
37
40
44
47
37
40
44
47
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,075
1,100
1,125
1,150
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
26
30
33
37
40
44
47
51
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0"
0
0
0
149
153
157
161
164
168
172
176
179
183
187
191
51
54
58
61
51
54
58
61
6
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,175
1,200
1,225
1,250
65
68
72
75
65
68
72
75
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,275
1,300
1,325
1,350
1,300
1,325
1,350
1,375
54
58
61
65
68
72
75
79
0
0
0
0
2,850
2,875
2,900
2,925
2,950"
2,975
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
79
82
86
89
79
82
86
89
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,375
1,400
1,425
1,450
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
0
0
0
0
0
0
194
198
204
211
93
96
102
109
116
123
130
137
144
152
160
168
93
96
102
109
116
123
130
137
144
151
159
166
174
181
189
196
204
211
219
226
0
0
4
11
0
0
4
11
0
0
0
0
0
0
0
0
0
0
0
0
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
82
86
89
93
0
0
0
0
0
0
0
0
0
0
0
0
224
232
240
248
256
264
272
280
219
226
234
241
249
256
264
271
18
25
32
39
18
25
32
39
0
0
0
0
0
0
0
0
0
0
0
0
1,600
1,625
1,650
1,675
96
100
103
107
0
2
5
9
46
53
60
67
46
53
60
67
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,675
1,700
1,725
1,750
1,700
1,725
1,750
1,775
110
114
117
121
12
16
19
23
0
0
0
0
0
0
0
0
0
0
0
0
3,500
3,550
3,600
3,650
3.550
3.600
3.650
3.700
403
411
419
427
288
296
305
314
323
332
341
350
359
368
376
384
279
286
294
302
310
318
326
334
342
350
358
365
176
184
192
200
208
216
224
232
74
81
88
95
74
81
88
95
0
0
0
0
0
0
0
0
1,775
1,800
1,825
1,850
1,800
1,825
1,850
1,875
124
128
131
135
26
30
33
37
3,700
3,750
3,800
3,850
3,900
3.950
4.000
4.050
4.100
4.150
4.200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
3.750
3.800
3.850
3.900
435
444
452
460
102
109
116
123
102
109
116
123
4
11
18
25
4
11
18
25
0
0
0
0
1,875
1,900
1.925
1,950
1,900
1,925
1,950
1,975
138
142
146
150
40
44
47
51
3.950
4.000
4.050
4,100
468
476
484
492
240
248
256
264
234
241
249
256
130
137
144
152
130
137
144
151
32
39
46
53
32
39
46
53
0
0
0
0
1,975
2,000
2,025
2,050
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
154
158
162
166
54
58
61
65
0
0
0
0
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4.700
4,750
4,800
4,850
4,900
500
508
516
525
533
541
549
557
392
400
408
417
425
433
441
449
372
379
386
394
401
408
415
422
272
280
288
296
264
271
279
286
160
168
176
184
159
166
174
181
60
67
74
81
60
67
74
81
0
0
0
0
2,075
2,100
2,125
2,150
170
174
178
182
68
72
75
79
0
0
0
0
305
314
323
332
294
302
310
318
192
200
208
216
189
196
204
211
88
95
102
109
88
95
102
109
0
0
4
11
2,175
2,200
2,225
2,250
2,200
2,225
2,250
2,275
.186
190
194
198
82
86
89
93
0
0
0
0
565
573
581
589
597
606
614
622
457
465
473
481
430
437
444
451
341
350
359
368
377
386
395
404
326
334
342
350
224
232
240
248
219
226
234
241
116
123
130
137
116
123
130
137
18
25
32
39
2,275
2,300
2,325
2,350
2,300
2,325
2,350
2,375
202
206
210
214
96
100
103
107
0
2
5
9
4,700
4,750
4,800
4,850
489
498
506
514
459
467
474
482
358
366
374
382
256
264
272
280
249
256
264
271
144
152
160
168
144
151
159
166
46
53
60
67
2,375
2,400
2,425
2,400
2,425
2,450
218
222
226
110
114
117
12
16
19
4,900
4.950
4,950
5,000
630
638
522
530
490
497
413
422
390
398
288
296
279
286
176
184
174
181
74
81
*Thli
tabi* may alto bt
uttd by cartain widowa or widowara who qualify for ap
aclal tax rataa.
»a
»— IS— —
13
Individual Returns/1967 • Forms and Instructions
225
1Qe7 TAY TAQI C O C/tr ^/l^>■I■iQ/H Thl* X>>l« l> <l«l|iitd to tnabla mirrltd panont flilni wiurita rttiirni to fl(iin tholr tai dMotlni (Hlwr Hm
il'O/ 1 MA 1 MDLC U rOr IVIdrrieU io% „ minimum standard deduction. Howater, H ona uias fha 10% daductlon, tlian botli muit im It.
Porcnnc Pilino Qon^rato Pofl irnc ^^^'^ '^°*'" '^° income columns below until you find the line covering the total Income (page 1, line 9, Form 1040).
rci 3UII3 rillllg ocpaiaic r\ciui lia jhen read across to the appropriate column headed by the number corresponding to the number of your exemptions.
This is your tax.
If your total Income
Is—
And the number of exemptions Is— j
If your total
Income Is—
And the number of exemptions Is—
At least
But less
than
1
2
3
At least
But less
than
1
2
3
4
s
6
7
10%
Mini-
mum
10%
Mini-
mum
If 4 or more
there Is no tax
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
10%
Mini-
mum
If 8 or more
there Is no tax
10%
Mini-
mum
10%
Mini-
mum
Your tax Is— ]
Your tax Is— |
M
$675
700
$0
3
$0
0
$0
0
$0
0
$0
0
$0
0
$2,325
2.350
$2,350
2,375
$226
229
$231
236
$131
134
$121
124
$43
46
$19
23
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
700
725
750
775
725
750
775
800
6
9
12
15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,375
2.400
2.425
2.450
2,400
2,425
2,450
2,475
233
237
241
245
240
244
248
233
137
141
144
148
128
13?
136
139
49
52
55
58
26
30
33
37
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
800
825
850
875
825
850
875
900
18
22
25
28
2
5
9
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.475
2.500
2.525
2.550
2,500
2,525
2,550
2,575
249
252
256
260
257
261
265
270
151
155
158
162
143
147
151
155
61
65
68
71
40
44
47
51
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
925
950
975
925
950
975
1,000
31
34
37
40
16
19
23
26
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.575
2.600
2.625
2.650
2,600
2,625
2,650
2,675
264
268
272
275
274
278
282
287
166
169
173
176
159
163
167
171
74
78
81
84
54
58
61
65
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1.000
1,025
1,050
1,075
1,025
1,050
1,075
1,100
44
47
50
53
30
33
37
40
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.675
2.700
2.725
2.750
2,700
2,725
2,750
2,775
279
283
287
291
291
295
299
304
180
184
187
191
175
179
183
187
88
91
95
98
68
72
76
79
3
6
9
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,100
1,125
1,150
1,175
1,125
1,150
1,175
1,200
56
59
62
66
44
47
51
54
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.775
2.800
2.825
2.850
2,800
2,825
2,850
2,875
294
298
302
306
308
312
317
322
194
198
202
205
191
195
199
203
101
105
108
111
83
87
91
94
15
18
22
25
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
69
72
75
79
58
61
65
68
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.875
2.900
2.925
2,950
2,900
2.925
2.950
2,975
310
314
318
323
327
331
336
341
209
212
216
220
207
211
215
219
115
118
122
125
98
102
106
109
28
31
34
37
0
2
5
9
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
82
86
89
92
72
76
79
83
0
1
4
7
0
0
0
0
0
0
0
0
2,975
3,000
3,050
3,100
3,000
3,050
3,100
3,150
327
333
342
350
346
353
362
372
223
229
236
^244
223
229
238
246
128
133
140
147
113
119
126
134
40
45
51
58
12
18
25
32
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
96
99
102
106
87
91
94
98
10
13
16
19
0
0
0
0
0
0
0
0
0
0
0
0
3.150
3,200
3.250
3,300
3,200
3,250
3,300
3,350
359
367
376
385
381
391
400
410
252
259
267
275
255
263
272
280
154
161
169
176
141
149
157
165
64
70
77
84
39
46
53
60
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
109
113
116
119
102
106
109
113
23
26
29
32
2
5
9
12
0
0
0
0
0
0
0
0
3,350
3.400
3,450
3.500
3,400
3,450
3,500
3,550
393
402
410
419
419
429
438
448
282
290
298
305
289
297
306
315
183
190
197
205
173
181
189
197
91
97
104
111
67
74
81
89
5
12
18
24
0
0
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
123
126
129
133
117
121
124
128
35
38
41
45
16
19
23
26
0
0
0
0
0
0
0
0
3.550
3.600
3,650
3.700
3.600
3.650
3,700
3,750
427
436
444
453
457
467
476
486
313
322
330
339
324
334
343
353
212
219
226
234
205
213
221
229
118
124
131
138
96
104
111
119
30
37
43
49
u
18
25
32
0
0
0
0
0
0
0
0
0
0
0
0
0 .
0
0
0
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
136
140
143
146
132
136
139
143
48
51
54
57
30
33
37
40
0
0
0
0
0
0
0
0
3.750
3.800
3.850
3.900
3,800
3,850
3,900
3,950
462
470
479
487
495
505
514
524
348
356
365
373
362
372
381
391
242
249
257
265
272
280
287
295
238
246
255
263
272
280
289
297
145
152
159
166
173
181
188
195
126
134
141
149
157
165
173
181
56
62
68
75
82
88
95
102
39
46
53
60
67
74
81
89
0
0
0
0
0
3
9
16
0
0
0
0
0
0
0
4
0
0
0
0
0
0
0
0
0
0
0
0
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
150
154
157
161
147
151
155
169
60
64
67
70
44
47
51
54
0
0
0
0
0
0
0
0
3.950
4,000
4,050
4,100
4,000
4,050
4,100
4,150
496
504
513
521
533
543
552
562
382
390
399
407
400
410
419
429
0
0
0
0
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
164
168
172
175
163
167
171
175
73
77
80
83
58
61
65
68
0
0
0
0
0
0
0
0
4.150
4,200
4.250
4.300
4,200
4,250
4,300
4,350
530
538
547
556
571
581
590
600
416
424
433
442
438
448
457
467
303
310
319
328
306
315
324
334
202
209
217
224
189
197
205
213
109
115
122
129
96
104
111
119
22
28
35
41
11
18
25
32
0
0
0
0
0
0
0
0
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2,100
179
182
186
190
179
183
187
191
87
90
93
97
72
76
79
83
2
5
8
11
0
0
0
0
4.350
4.400
4.450
4.500
4,400
4,450
4,500
4,550
564
573
581
590
609
619
628
638
450
459
467
476
476
486
495
505
336
345
353
362
343
353
362
372
231
239
247
254
221
229
238
246
136
142
149
157
126
134
141
149
47
54
60
66
73
79
86
93
39
46
53
60
0
0
0
0
0
0
0
0
0
0
0
4
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
193
197
200
204
195
199
203
207
100
104
107
110
87
91
94
98
14
17
20
24
0
0
0
0
4.550
4,600
4,650
4,700
4,600
4,650
4,700
4,750
598
607
615
624
647
657
666
676
484
493
501
510
514
524
533
543
370
379
387
396
381
391
400
410
262
270
277
285
255
263
272
280
164
171
178
185
157
165
173
181
67
74
81
89
0
0
1
7
2,200
2,225
2,250
2,275
2,225
2,250
2.275
2,300
208
211
215
218
211
215
219
223
114
117
120
124
102
106
109
113
27
30
33
36
J
4.750
4.800
4,850
4,900
[ 4,950
4,800
4,850
4,900
4,950
633
641
650
658
685
696
707
718
519
527
536
544
552
562
571
581
405
413
422
430
419
429
438
448
293
300
308
316
289
297
306
315
193
200
207
214
189
197
205
213
100
106
113
120
96
104
111
119
14
20
26
33
11
18
25
32
2,300
2,325
222
227
127
117
39| 16
5,000
6671 729
5531 590
439
457
3251 324
22ll 221
1271 126
39
39
14 .M-IO 1
226
Individual Returns/1967 • Forms and Instructions
If you itemize your deductions, you may use these tables to determine the
seneral sales tax to ba entered
^0^f>\ 1 Qh7 ^t^f ^ ^^I^C on page 2, Part IV. However, if you are able to establish that you paid an amount large
1 tiSfMI XJV»/ «JiaiC >^aico you are entitled to deduct the larger amount, if you bought an automobile, add the sa
r than that shown,
es tax. A taxpayer
^ « 1 Wli ^ m— ■ 1 including nontaxable Income In determining his sales tax deduction she
\ JvKHl I 3X 1 dulGS return listing such Income. Gasoline taxes are not included in these tables.
uld attach a
statement to the
(See page 9 of the instructions |
^*»0'' ■ "" ■ wwriww for gasoline tax rates and table.)
Income as shown
on lino 9, pajo 1,
Alabama '
Arizona'
Arkansas
California'
Colorado'
Connecticut
District Of Columbia
Form 1040 plus any
nontaxable income
such as social se-
curity, railroad
retirement, etc.
Family Size (Persons)
Over
Family Size (Persons)
Over
Family Size (Persons)
Over
Family Size (Persons)
Over
Family Size (Persons)
Over
Family Size (Persons)
Sand
Family Size (Persons)
Over
1 2 344 5 5
12 3 4 5 5
1 2 38.4 5 5
1S23&4 5 5
12 3 4 5 5
1&2
3&4 Over
1 2 3t4 5 5
Under J1,000
$23 $26 $33 $35 $35
$19 $25 $26 $33 $33 $33
$19 $21 $26 $27 $27
$15 $18 $19 $19
$18 $25 $25 $32 $32 $32
»?
$10 $10
$13 $13 $18 $19 $19
$1,000-1,499
29 34 43 45 45
24 32 33 41 41 41
25 28 34 36 36
21 24 26 26
23 32 32 40 40 40
13
15 15
18 18 24 26 26
$1,500-1,999
36 42 53 57 57
30 39 41 49 49 49
30 35 42 45 45
27 31 34 34
28 39 39 48 48 48
17
20 20
22 23 30 32 32
52,000-2,499
42 50 62 67 67
35 45 47 56 56 57
35 41 50 53 54
33 38 41 42
33 45 46 55 55 56
21
24 25
26 28 36 38 38
$2,500-2,999
48 57 70 77 77
39 51 53 63 63 64
40 47 56 61 62
39 44 48 49
38 51 53 62 62 64
25
28 30
30 32 41 44 44
$3,000-3,499
53 64 78 86 87
43 56 59 69 70 71
44 53 62 68 70
44 50 55 56
42 56 59 68 69 71
29
32 35
34 36 46 49 50
$3,500-3,999
58 71 85 94 96
47 61 65 75 76 78
48 58 68 75 77
49 56 61 62
46 61 65 74 76 78
33
36 39
37 40 51 54 55
$4,000-4,499
63 77 92 102 105
51 66 70 80 82 85
52 63 74 81 84
54 62 67 68
50 66 70 79 82 85
37
40 43
40 44 55 59 60
$4,500-4,999
68 83 99 110 113
55 71 75 85 88 91
56 68 SO 87 91
59 67 73 74
53 70 75 84 88 91
41
44 47
43 48 59 64 65
$5,000-5,499
72 89 106 118 121
59 75 80 90 94 97
59 73 85 93 97
64 72 79 80
56 74 80 89 94 97
45
48 51
46 52 63 68 70
$5,500-5,999
$6,000-6,499
76 95 112 125 129
62 79 85 94 99 103
62 77 90 99 103
69 77 85 86
59 78 85 94 100 103
49
52 55
49 56 67 72 74
80 100 118 132 137
65 83 90 98 104 109
65 81 95 105 109
74 82 91 92
62 82 90 99 105 109
52
56 59
52 60 71 76 78
$6,500-6,999
84 105 124 139 144
68 87 95 102 109 115
68 85 100 111 115
78 87 96 98
65 86 94 103 110 115
55
60 63
55 63 74 80 82
$7,000-7,499
88 110 130 146 151
71 91 99 106 114 120
71 89 105 117 121
82 92 101 103
68 90 98 107 115 121
58
64 67
58 66 77 84 86
$7,500-7,999
92 115 136 153 158
74 95 103 110 119 125
74 93 109 122 127
86 97 106 108
71 94 102 111 120 126
ei
68 71
61 69 80 88 90
$8,000-8,499
96 120 141 159 165
77 99 107 114 124 130
77 97 113 127 133
90 102 111 113
74 98 106 115 125 131
64
71 75
63 72 83 92 94
$8,500-8,999
99 125 146 165 172
80 102 111 118 128 135
80 101 117 132 138
94 107 116 118
77 101 110 119 130 136
67
74 79
65 75 86 96 98
$9,000-9,499.
102 130 151 171 179
83 105 115 122 132 140
82 105 121 137 143
98 111 121 123
80 104 114 123 135 141
70
77 82
67 78 89 100 102
$9,fOO-9,999
105 134 156 177 185
85 108 119 125 136 145
84 109 125 142 148
102 115 126 128
82 107 118 126 139 146
73
80 85
69 81 92 103 106
$10,000-10,999
110 141 163 186 195
89 113 125 130 143 152
38 114 131 149 156
108 121 134 136
86 112 124 131 145 153
78
85 91
73 86 97 108 112
$11,000-11,999
117 150 173 198 208
94 119 132 137 151 161
93 122 139 158 166
116 130 144 146
91 118 132 138 154 163
85
92 98
77 93 103 115 120
$12,000-12,999
123 159 182 209 220
99 125 139 143 159 170
98 129 146 167 176
124 139 153 156
96 124 139 145 162 172
91
98 105
81 99 109 122 127
$13,000-13,999
129 168 191 220 232
104 131 146 149 167 179
103 136 153 176 186
132 147 162 165
101 130 146 151 170 181
97
105 112
85 105 115 128 134
$14,000-14,999..::
135 176 200 231 244
109 137 153 155 174 187
108 142 160 185 195
139 155 171 174
106 136 153 157 178 190
103
111 119
89 110 121 134 141
$15,000-15,999....
141 184 209 241 256
114 142 160 161 181 195
112 148 167 193 204
146 163 180 183
110 141 160 163 186 198
109
117 126
93 115 126 140 148
$16,000-16,999.-
147 192 217 251 267
119 147 166 167 188 203
116 154 174 201 213
153 171 189 192
114 146 167 169 194 206
115
123 133
97 120 131 146 155
$17,000-17,999
152 200 225 261 278
123 152 172 173 195 211
120 160 181 209 222
160 179 198 201
118 151 173 175 201 214
121
129 140
101 125 136 152 162
$18,000-18,999
157 207 233 271 289
127 157 178 179 202 219
124 166 187 217 231
167 187 207 210
122 156 179 181 208 222
127
135 146
105 130 141 158 168
$19,000-19,999....
162 214 241 280 300
131 162 184 185 209 226
128 172 193 225 239
174 194 215 219
126 161 185 186 215 230
132
141 152
109 135 146 164 174
$20,000 and over..
167 221 249 289 311
135 167 190 190 215 233
132 177 199 233 247
181 201 223 227
130 166 191 191 222 238
137
147 158
113 140 151 170 180
Income as shown
on line 9, page 1,
Form 1040 plus
any nontaxable in-
Florida
Georgia
Hawaii
Idaho
Illinois'
Indiana
iowa
come such as so-
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
Family Size
(Persons)
Family Size (Persons)
cial security, rail-
1 & 3 & Over
3 & Over
Over
Over
Over
Over
Over
road retirement,
etc.
2 4 5 5
12 4 5 5
1 2 3&4 5 5
12 3 4 5 5
12 3 4 5 5
1 2
3
4 5 5
2 3 4 5 5
Under $1,000
$9 $13 $13 $13
$21 $24 $30 $32 $32
$36 $47 $48 $53 $53
$17 $23 $23 $31 $31 $31
$25 $33 $37 $46 $46 $46
$13 $17 $19 $23 $23 $23
$15 $19 $20 $24 $24 $24
$1,000-1,499
13 18 19 19
27 32 39 42 42
46 59 61 67 67
22 29 30 39 39 39
32 42 48 58 58 58
17 22 24
29 29 29
19 24 26 30 30 31
$1,500-1,999
17 23 24 24
33 39 47 52 52
56 71 74 82 82
27 36 37 47 47 47
39 52 59 70 70 71
21 27 30
35 35 35
23 29 32 37 37 38
$2,000-2,499
21 28 29 29
38 46 55 61 61
65 82 86 95 95
32 42 44 54 54 54
46 61 69 81 81 83
24 32 35
41 41 42
27 34 38 43 43 45
$2,500-2,999
25 32 34 34
43 52 63 69 69
73 92 97 107 107
36 48 51 60 60 62
52 69 78 90 91 95
27 36 40
46 46 48
30 38 43 48 49 51
$3,000-3,499
29 36 39 39
48 58 70 77 77
81 101 107 118 118
40 53 57 66 66 69
58 76 87 99 101 106
30 40 44
50 51 53
33 42 48 53 54 57
$3,500-3 999
33 40 44 44
52 64 76 84 84
89 109 116 128 129
44 58 62 72 73 76
64 83 95 108 HI 116
33 44 48
54 56 58
36 46 52 58 59 63
$4,000-4,499
37 44 48 48
56 69 82 91 91
96 117 125 138 139
48 63 67 77 79 82
69 90 103 116 120 126
36 47 52
58 61 63
39 50 56 62 64 68
$4,500-4,999
41 48 52 52
60 74 88 97 98
103 124 133 148 149
52 67 72 82 85 88
74 97 111 123 128 136
39 50 56
62 65 68
42 54 60 66 69 73
$5,000-5,499
45 52 56 56
64 79 94 103 105
109 131 141 157 159
55 71 77 87 91 94
79 103 118 130 136 145
41 53 60
66 69 73
44 57 64 70 74 78
$5,500-5,999
48 56 60 60
68 84 99 109 112
115 138 149 166 168
58 75 82 91 96 100
84 109 125 137 144 154
43 56 63
69 73 77
46 60 68 74 78 83
$6,000-6,499
51 60 64 64
71 89 104 115 118
121 145 156 174 177
61 79 87 95 101 106
88 115 132 144 152 163
45 59 66
72 77 81
48 63 72 78 82 88
$6,500-6,999
54 64 68 68
74 94 109 121 124
127 151 163 182 186
64 83 91 99 106 112
92 121 138 150 160 171
47 62 69
75 81 85
50 66 76 82 86 93
$7,000-7,499
57 67 72 72
77 99 114 127 130
133 157 170 190 194
67 87 95 103 111 118
96 126 144 156 168 179
49 65 72
78 85 89
52 69 79 85 90 98
$7,500-7,999
60 70 76 76
80 103 119 132 136
138 163 177 197 202
70 91 99 107 116 123
100 131 150 162 175 187
51 68 75
81 89 93
54 72 82 88 94 102
$8,000-8.499
63 73 80 80
83 107 124 137 142
143 169 184 204 210
73 95 103 111 121 128
104 136 156 168 182 195
53 70 78
84 92 97
56 75 85 91 98 106
$8,500-8,999 . .
66 76 84 84
86 111 128 142 148
148 175 190 211 218
76 98 107 115 126 133
108 141 162 174 189 203
55 72 81
87 95 101
58 78 88 94 102 110
$9,000-9,499
69 79 88 88
89 115 132 147 154
153 180 196 218 226
78 101 HI 119 131 138
112 146 168 179 196 211
57 74 84
90 98 105
60 80 91 97 106 114
$9,500-9,999
72 82 91 91
92 119 136 152 160
157 185 202 225 234
80 104 115 122 135 143
115 151 174 184 202 218
59 76 87
93 101 108
62 82 94 100 109 118
$10,000-10,999
77 87 96 97
96 125 143 159 168
165 193 211 236 245
84 109 121 127 142 150
121 158 182 192 211 228
61 80 91
96 106 114
65 85 98 104 115 124
$11,000-11,999
83 93 103 105
102 133 151 169 179
174 203 222 249 260
89 115 129 134 151 159
128 167 193 202 224 242
65 85 97 101 112 121
69 90 104 110 122 132
$12 000-12 999
89 99 110 113
107 140 159 178 190
183 213 233 261 274
94 121 136 140 159 168
135 176 203 212 236 256
68 89 102 106 118 128
73 95 110 116 129 139
$13,000-13,999.--
95 105 117 120
112 147 167 187 200
192 222 244 273 287
99 127 143 146 167 177
142 185 213 222 248 269
71 93 107
111 124 135
76 100 115 121 136 146
$14,000-14,999---
101 111 124 127
117 154 174 196 210
200 231 254 285 300
104 133 150 152 175 186
148 193 223 231 259 282
74 97 112 116 130 141
79 105 120 126 142 153
$15,000-15,999
107 117 130 134
122 161 181 204 220
208 240 264 296 313
109 139 157 158 183 194
154 201 232 240 270 295
77 101 117
121 136 147
82 109 125 131 148 160
$16,000-16,999
113 123 136 141
127 168 188 212 230
216 248 274 307 326
113 145 164 164 191 202
160 209 241 249 281 307
80 105 122 125 141 153
85 113 130 136 154 167
$17,000-17,999
119 129 142 148
132 174 195 220 240
224 256 284 318 338
117 150 170 170 198 210
166 217 250 257 292 319
83 109 127
129 146 159
88 117 135 141 160 173
$18,000-18,999
125 134 148 155
136 180 202 228 250
232 264 293 329 350
121 155 176 176 205 218
172 225 259 265 303 331
86 113 131
133 151 165
91 121 140 146 166 179
$19,000-19,999-..
130 139 154 161
140 186 208 235 259
239 272 302 339 362
125 160 182 182 212 226
178 232 268 273 313 343
88 116 135 137 156 170
94 125 145 150 172 185
$20,000 and over-
135 144 160 167
144 192 214 242 268
246 280 311 349 374
129 165 188 188 219 234
183 239 277 281 323 354
90 119 139
141 161 175
97 128 149 154 177 191
' Local sales taxes are not included. Add an amount based on the ratio between the local and State sales tax rates considering
the number of months that the taxes have been in effect.
' Local sales taxes are not included. Add the amount paid.
' Local sales taxes are included.
oM— 1»— ^— -1
IS
Individual Returns/1967 • Forms and Instructions
227
U
^ _ __ _, , -, , I' you Itemize your deductions, you may use these tables to determine the general sales tax to be •ntered
1 Qn7 StflTP SfllPC °" P^se 2, Part IV. However, if you are able to establish that you paW an amount larger than that shown
A^v# wiui\> wuibws you are enttled to deduct the larger amount. If you bought an automobile, add the sales tax. A taxpayer
T ^ ■ I including nontaxable income in deterrnining his sales tax deduction should attach a statement to the
I aX I aDIcS return listing such income. Gasoline taxes are not included in these tables. (See page 9 of the instructions
for gasoline tax rates and table.)
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pjjM^m totor^oooo oimoo— • — — •pmpm(w) p>^vmmio r».p».ooo»o» o
(pwNOt loCMODP^ao meotnoopo r«. — moipn p»f^* — 00 tnPMOtm*^ f**
^mw dltot3r»r» oeSovoto o — — — pm F^pn^mm lor^r^ooot ot
^^59"* -Mto — (0-» moipijr*-- tnotp^toO) v — r«.Pom i/»--to — o ■■
^popn V mmtotop- r-r— oooom otmooo >MPMNmm ^t/^^ioto r»
0)*Qi« o»por«. — m oo>"^r— o c^toox^J^ oopooop^r- -«mo)»^'
— PMrt en po^^mm i/itOtotor*> r-r-r^ootio - '■■■
00)0)00 — — — PMCV4 (^
OOQPMCM CM-aQOOtO ^ CM O 00 tO PO O P^ ^ — ■■ ^ r- O) ^ PO m ^«. 00 0> Q
amtOP— eOO>00-« CMcnvr^A <Or— r*>COO> 0«~r^mt/) tOr*>000)0 n
__M.M •^.^—•-•-a F4.«.H.M>M ^rsicMCMPM p^jcmcmSj^ m
agPMPM PvinQCOto ^— •ootncM oim — r^po CMvmtoto tototoiom 9
m^o^» 000)00-" CMPOPo^m irtiop">r«.oo 010 — PMt*> wm3r««oo «
««» H_^_.._. _>_>_>_^_. M?Crs(CNjPSI <MP\JPMfMeM N
(Otop^tp mpo-"00to (Moim— •r- pooop500p^ »« — --oo) oo^»>impo*M o»
a*»i/>A r«-ooo>0)0 -■ — CMP^Po ^■^■mmio r— ooo)Sa — (sitn^m m
M M — X — ~ _M_^_>»_. — ■■■■?5?5 cmpmcmcmPJ fi
oip^p-m »*>op~-^o ipPMoo^o) ^ff)»o)^ cM-«oo)OQ tow^ooo <a
PJpO^m tor-r>.adO) Otoo — — CMfwr^Po* •Ator-.rooO ^S'^Sf^ S
tp(*)Qto PMP».(Mp».(M lOQvroQPM (OOPOtoo) votoc^Joo votvmv o»
04 pf) ^ ^ tnmtoiop— p^ oo 00 00 O) oioooo -^o^cMp^d vv-mimio 10
- ^. *l *•■. *. ^ 'H ^ *. *. *l ^ *l ^ ^ '*'. ^ ^. ^. S M !
to*r-"oo"or 5
^sist sisisi^^ s^sii^si: <:!>ic>>c!.,:i> SSSSi sSSSS 8
S«S KSHSSK aSa!S5K5 KSKSK o-'-.'.^'V ^nuir-'tom" o
. sssss aaass sssss 55:
O — Cdcnv ,n,£r~WOi O
' Local sales taxes are not included. Add an amount based on the ratio between the local and State sales tax rates considering the number of
months that the taxes have been in effect.
' Local sales taxes are not included. If paid all year, add (a) 15 percent if the tax rate is '/j percent, or (b) 30 percent If the tax rate is 1 percent.
Otherwise, add a proportionate amount.
' Local sales taxes are Included.
' Local sales taxes are not included. If paid all year, add 33 percent. Otherwise, add a proportionate amount.
' Local sales taxes are not Included. If paid all year, add (a) 50 percent if the tax rate is 1 percent, (b) 100 percent If the tax rate is 2 percent, or
(c) 150 percent if the tax rate is 3 percent. Otherwise, add a proportionate amount.
16
228
Individual Returns/1967 • Forms and Instructions
^M^fS^ 1 QC"7 Cf 'stA C^^Iac '* y**" itemize your deductions, you may use these tables to determine the general sales tax to be entered
< r>Yin| ^-'w/ OldlC OalCO on page 2, Part IV. However, if you are able to establish that you paid an amount larger than that shown.
?/nJ//l Tax Tables
you are entitled to deduct ttie larger amount. If you bought an automobile, add the sales tax. A taxoaver 1
including nontaxable income in determining his sales tax deduction should attach
a statement to the
return listing such income. C
asoline taxes are not included in these tables. (See paee
9 of the instructions
for gasoline tax rates and table.)
Income as shown on
line 9, page 1, Form
1040 plus any nontax*
able income such as
North Dakota
Ohio
Oklahoma'
Pennsylvania
Rhode Island
South Carolina
South Dakota
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
Family Size (Persons)
social security, rail-
Over
1& 3& Over
3 & Over
4 or Over
1 & Over
3 & Over
Over
road retirement, etc.
12 3 4 5 5
2 4 5 5
12 4 5 5
under 5 5
2 3 4 5 5
.2455
12 3 4 5 5
Under $1,000
$16 $21 $23 $27 $27 $27
$9 $12 $12 $12
$13 $14 $17 $18 $18
$14 $22 $22
$17 $20 $26 $26 $26
$20 $23 $28 $30 $30
$20 $25 $26 $31 $31 $31
$1,000-1,499
21 27 30 35 35 35
13 16 16 16
17 19 23 24 24
20 29 29
23.27 34 35 35
26 30 36 39 39
25 32 34 40 40 40
$1,500-1,999
26 33 37 42 42 44
17 21 21 21
21 23 28 30 30
26 36 36
30 35 43 44 44
32 37 45 48 48
30 39 42 49 49 49
$2,000-2,499
30 39 43 49 49 52
34 44 49 55 56 59
38 49 54 61 62 66
42 53 59 66 68 73
21 26 26 26
25 30 31 31
29 34 36 36
33 38 41 41
24 27 33 35 36
27 31 37 40 41
30 35 41 45 46
33 39 45 50 51
32 43 43
37 49 49
42 55 55
47 61 61
36 42 51 52 52
42 49 58 60 60
48 55 65 68 68
54 61 71 75 75
37 44 52 56 56
42 50 59 64 64
46 56 66 .72 72
50 61 72 79 79
35 45 49 57 57 58
40 51 56 64 64 66
44 57 62 71 71 74
48 62 68 77 77 82
$2,500-2,999
$3,000-3,499
$3,500-3,999. _
$4,000-4,499
45 57 64 71 74 79
48 61 69 76 80 85
37 42 45 46
40 46 49 51
36 42 49 54 56
38 45 53 58 60
52 67 67
57 72 72
59 67 77 82 82
64 73 83 89 89
54 66 78 86 86
58 71 84 93 93
52 67 74 83 84 89
56 72 80 89 90 96
$4,500-4,999
$5,000-5,499
51 65 74 81 85 91
43 50 53 55
40 48 57 62 64
62 77 77
69 79 89 95 95
62 76 89 99 100
59 77 85 94 96 103
$5.500-5,999
54 69 78 86 90 97
46 54 57 59
42 51 60 66 68
67 82 82
74 85 95 101 101
65 81 94 105 107
62 81 90 99 102 110
$6,000-6,499- - .
57 73 82 90 95 103
60 77 86 94 100 108
49 58 61 63
52 62 65 67
44 54 63 70 72
46 57 66 74 76
72 87 87
76 92 92
79 90 100 107 107
84 95 105 113 113
68 86 99 HI 113
71 90 104 116 119
65 85 95 104 108 116
68 89 100 109 114 122
$6.500-6,999 __
$7,000-7,499
63 80 90 98 105 113
55 66 69 71
48 60 69 78 80
80 97 97
89 100 110 119 119
74 94 109 121 125
71 93 105 114 120 128
$7,500-7,999
65 83 94 102 110 118
58 69 73 75
50 63 72 82 84
84 101 101
94 105 115 125 125
77 98 114 126 131
74 97 110 119 125 134
$8,000-8,499
67 86 98 106 115 123
69 89 102 110 119 128
71 92 106 113 123 133
61 72 77 79
64 75 81 83
67 78 84 87
52 66 75 85 88
54 69 78 88 92
56 71 81 91 95
88 105 105
92 109 109
96 113 113
99 110 120 130 131
104 115 125 135 137
108 120 129 140 143
80 102 118 131 137
83 106 122 136 143
86 110 126 141 148
77 101 115 124 130 140
80 105 119 128 135 146
83 109 123 132 140 152
$8 500-8.999
$9,000-9,499
$9,500-9,999 _
73 95 109 116 127 137
77 100 114 121 133 144
81 106 121 128 141 153
70 81 87 90
74 86 93 36
80 92 100 104
58 73 83 94 98
60 76 87 99 103
64 81 92 105 110
100 117 117
107 123 123
115 131 133
112 125 133 145 149
119 132 140 153 157
128 142 149 163 169
89 114 130 146 153
93 119 136 153 161
98 127 144 162 172
85 112 127 136 145 157
89 117 133 141 152 165
94 124 141 149 162 176
$10.000-10,999
$11.000-11,999
$12,000-12,999
85 112 128 135 149 162
89 117 134 141 157 170
86 98 107 112
92 104 114 120
68 86 97 111 117
71 91 102 117 123
123 139 142
130 147 151
137 151 158 173 180
145 160 166 183 191
103 134 152 171 182
108 141 160 180 192
99 130 149 157 171 186
104 136 157 164 180 196
$13,000-13,999
$14,000-14,999
93 122 140 147 165 178
98 110 121 128
74 96 107 123 129
137 154 160
153 169 174 192 202
113 148 167 189 202
109 142 164 171 189 206
$15 000-15,999
97 127 146 153 172 186
101 132 152 159 179 194
104 116 128 135
109 122 135 142
77 100 112 129 135
80 104 117 134 141
144 161 169
151 168 177
161 178 182 201 212
169 186 190 210 222
117 154 174 197 211
121 160 181 205 220
113 148 171 178 198 216
117 154 178 185 206 225
$16,000-16,999
$17,000-17,999
105 137 158 165 186 202
114 128 142 149
83 108 121 139 147
158 175 185
177 194 198 219 232
125 166 187 213 229
121 160 185 192 214 234
$18,000-18,999 .
109 142 164 170 193 210
112 146 169 175 200 217
119 134 149 156
124 140 155 163
86 112 125 144 153
88 116 129 149 159
165 182 193
172 189 201
185 202 205 228 242
193 210 212 236 252
129 172 193 221 238
133 178 199 228 247
125 166 192 199 222 243
129 171 198 205 230 252
$19,000-19,999
$20,000 and over
115 150 174 180 206 224
129 145 161 170
90 120 133 154 165
179 196 209
200 218 219 244 262
137 184 205 235 256
133 176 204 211 238 261
Income as shown
on line 9, page 1,
Tennessee^
Tex
as'
Utah'
Virgi
nia'
Washington
West Virginia
Wis.
Wyoming «
Form 1040 plus
any nontaxable
income such as
social security,
Family Size (Persons)
3 & Over
Fami
(Per
ySize
sons)
Family Size (Persons)
Over
Family Size
(Persons)
Over
Family Size (Persons)
Over
Family Size (Persons)
3 & Over
Sales
Tax
Deduc-
tion
Family Size (Persons)
Over
railroad retire-
me nt, etc.
12 4 5 5
1 & 3&
2 4
Over
5 5
12 3 4 5 5
1 2 3
14 5 5
12 3 4 5 5
12 4 5 5
1 2 3 4 5 S
Under $1,000.-.
$21 $23 $29 $30 $30
$7 $10
$10 $10
$23 $31 $31 $40 $40 $40
$17 $18 $2
4 $26 $26
$26 $35 $35 $46 $46 $46
$18 $20 $26 $27 $27
$6
$18 $24 $24 $30 $30 $30
$1,000-1.499 -
27 31 38 40 40
10 13
14 14
30 40 40 51 51 51
21 24 3
1 33 33
33 45 45 58 58 58
24 27 34 36 36
8
23 30 31 38 38 38
$1,500-1,999..-.
33 38 46 49 50
13 16
18 18
37 49 50 61 61 61
26 30 3
8 42 42
41 56 56 70 70 70
29 34 42 45 45
11
28 37 38 46 46 46
$2,000-2.499....
38 45 54 58 58
16 19
21 21
44 57 59 70 70 70
30 36 4
5 49 49
49 65 66 80 80 80
34 40 49 53 53
14
32 43 44 53 53 53
$2,500-2,999---
43 51 61 66 66
19 22
24 24
50 64 67 79 79 79
34 41 :
1 56 56
56 74 76 90 90 91
39 46 56 61 61
17
36 49 50 59 59 60
$3,000-3,499.—
48 57 67 73 74
21 25
27 27
55 71 75 86 86 88
38 46 ;
6 62 63
62 82 85 99 100 102
43 51 62 68 68
19
40 54 56 65 65,67
$3,500-3,999---
52 63 73 80 81
23 28
30 30
60 78 82 93 94 97
42 51 e
1 68 70
68 89 93 108 110 112
47 56 68 75 75
21
44 59 62 71 71 74
$4,000-4,499---
56 68 79 87 88
25 31
33 33
65 84 89 100 102 106
45 55 e
6 74 76
73 96 101 116 119 122
51 61 74 81 82
23
48 63 67 76 77 80
$4,500-4,999—-
60 73 85 94 95
27 34
36 36
70 90 96 107 109 114
48 59 7
1 79 82
78 103 109 124 128 132
55 66 79 87 88
25
51 67 72 81 83 86
$5,000-5,499----
64 78 91 100 102
29 36
39 39
74 96 103 113 116 122
51 63 1
6 84 88
83 110 117 131 137 141
59 71 84 93 94
27
54 71 77 86 89 92
$5,500-5,999----
67 83 96 106 109
31 38
42 42
78 101 109 119 123 130
54 67 I
0 89 93
88 116 124 138 145 150
63 76 89 99 100
29
57 75 82 90 94 98
$6,000-6,499.---
70 88 101 112 116
33 40
45 45
82 106 115 125 130 137
57 71 I
4 94 98
93 122 131 145 153 159
66 80 94 105 106
31
60 79 86 94 99 104
56,500-6,999---
73 93 106 118 122
35 42
47 48
86 HI 121 131 137 144
60 75 f
8 99 103
98 128 138 151 161 167
69 84 99 110 112
33
63 83 90 98 104 109
$7,000-7,499....
76 97 111 124 128
37 44
49 50
90 116 126 136 144 151
62 79 '
2 104 108
103 134 145 157 169 175
72 88 104 115 118
35
66 87 94 102 109 114
$7,500-7,999—-
79 101 116 129 134
39 46
51 52
94 121 131 141 150 158
64 82 '
6 109 113
107 140 152 163 177 183
75 92 108 120 124
37
69 91 98 106 114 119
$8,000-8,499—-
82 105 121 134 140
41 48
53 54
98 126 136 146 156 165
66 85 1(
0 113 118
HI 145 158 169 184 191
78 96 112 125 130
39
72 94 102 110 119 124
$8,500-8,999----
85 109 125 139 146
43 50
55 56
102 130 141 151 162 171
68 88 I
4 117 123
115 150 164 175 191 199
81 100 116 130 135
41
75 97 106 114 124 129
$9,000-9,499.---
88 113 129 144 151
45 52
57 58
105 134 146 156 168 177
70 91 1
8 121 128
119 155 170 181 198 207
83 104 120 135 140
43
77 100 110 117 128 134
$9,500-9,999 ...
90 117 133 149 156
46 54
59 60
108 138 151 160 174 183
72 94 1
1 125 132
123 160 176 186 205 214
85 108 124 140 145
45
79 103 113 120 132 139
$10,000-10,999..
94 122 139 157 165
48 56
63 64
113 144 159 167 183 193
76 99 1
6 132 139
129 168 185 194 215 225
89 113 130 147 153
49
82 108 119 126 138 146
$11,000-11.999..
99 130 147 166 176
52 60
67 68
120 153 169 176 194 205
81 106 i;
3 140 148
137 178 197 205 229 240
94 121 138 156 163
53
87 114 126 132 147 155
$12,000-12,999..
104 137 155 175 186
56 64
71 72
126 161 178 184 205 217
85 112 1!
9 148 157
145 187 208 215 242 254
99 128 145 165 173
57
92 120 133 138 155 164
$13,000-13,999..
109 144 163 184 196
59 68
75 76
132 169 187 192 215 228
89 118 1
5 156 165
152 196 219 224 255 268
104 135 152 174 183
61
96 126 140 144 163 173
$14,000-14,999.-
114 151 170 193 206
62 72
79 80
138 177 196 200 225 239
93 124 1'
1 163 173
159 205 230 234 267 281
109 142 159 182 192
65
100 131 147 150 171 181
$15,000-15,999.-
119 158 177 202 216
65 75
83 84
144 184 205 208 235 250
97 130 1/
7 170 181
166 214 241 244 279 294
114 148 166 190 201
69
104 136 153 156 178 189
$16,000-16.999..
124 165 184 210 225
63 78
87 88
150 191 213 216 245 260
101 135 1
3 177 189
173 222 251 254 291 307
119 154 173 198 210
73
108 141 159 162 185 197
$17,000-17,999..
128 171 191 218 234
71 81
91 92
155 198 221 223 255 270
105 140 1
9 184 197
180 230 261 263 302 319
123 160 180 206 219
76
112 146 165 168 192 205
$18,000-18,999
132 177 198 226 243
74 84
95 96
160 204 229 230 264 280
108 145 1(
5 191 204
186 238 271 272 313 331
127 166 186 214 228
80
116 151 171 173 199 213
$19,000-19,999 .
136 183 204 234 252
77 87
98 100
166 210 237 237 273 290
111 150 1
0 197 211
192 246 281 281 324 343
131 172 192 221 236
83
120 156 177 178 206 220
$20,000 and over.
140 189 210 241 261
80 90
101 104
171 216 245 245 282 300
114 155 17
5 203 218
198 253 290 290 335 355
134 178 198 228 244
86
124 161 183 183 213 227
' Local sales taxes are not ir
eluded. Add 50 percent if paid al
year. Otherwise, add a proportionate amount.
- Local sales taxes are not rr
eluded. Add 33 percent if paid al
year. Otherwise, add a proportionate amount.
' Local sales taxes are not In
eluded. Add an amount based on
the ratio between the local and State sales tax rat
;s considering the
number of months that the taxes
have been in effect.
* Local sales taxes are indue
Jed.
' Local sales taxes are inclu
ded. Taxpayers not paying local s
ales taxes should use % of the amount allowed b
y the table.
" Local sales taxes are not i
icluded. Add 10 percent if paid tf
rough June 30.
ofiO — 16— ■"•-!
17
Individual Returns/1967 • Forms and Instructions
229
B-l — Instructions for Schedule B (Form 1040)
Pensions • Annuities • Rents • Royalties • Partnerships • Smali Business Corporations •
Estates • Trusts • Retirement Income Credit
Parti
PENSIONS AND ANNUITIES
Noncontributory Annuities. — If you did
not contribute to the cost and were not
subject to tax on your employer's con-
tributions, the full amount of your an-
nuity or pension must be included in
income.
Other Annuities. — Amounts received
from other annuities, pensions, endow-
ments, or life insurance contracts,
whether paid for a fixed number of years
or for life, may have a portion of the pay-
ment excluded from income. The fol-
lowing types come under this rule: (a)
pensions where the employee has either
contributed to its cost or has been taxed
on his employer's contributions, and
(b) amounts paid for a reason other
than the death of the insured under an
annuity, endowment, or life insurance
contract.
Part I is provided for reporting the
taxable portion of the annuity. If you
are receiving payments on more than
one pension or annuity, fill out a sepa-
rate Part I for each one.
General Rule for Annuities. — Generally,
amounts received from annuities and
pensions are included in income in an
amount which is figured upon your life
expectancy. This computation and your
life expectancy multiple can be found
in the regulations covering annuities
and pensions. Once you have obtained
the multiple it remains unchanged and
it will not be necessary to recompute
your excludable portion each year. In
making this computation you can get
help from the Internal Revenue Service
as well as from some employers and
insurance companies.
Special Rule for Certain Types of Em-
ployees' Annuities. — ^There is a special
rule provided for amounts received as
employees' annuities where part of the
cost is contributed by the employer and
the amount contributed by the em-
ployee will be returned within 3 years
from the date of the first payment re-
ceived under the contract. If both of
these conditions are met, then all the
payments received under the contract
during the first 3 years are to be ex-
cluded from income until the employee
recovers his cost (the amount contrib-
uted by him, plus the contributions
made by the employer on which the
employee was previously taxed), there-
after, all amounts received are fully
taxable. This method of computing tax-
able income also applies to the employ-
ee's beneficiary if the employee died
OBO— 10— 767261
before receiving any annuity or pension
payments.
Example: An employee received $200
a month from an annuity. While he
worked, he contributed $4,925 toward
the cost of the annuity. His employer
also made contributions toward the cost
of the annuity for which the employee
was not taxed. The retired employee
would be paid $7,200 during the first
3 years, which amount exceeds his con-
tribution of $4,925. He would exclude
from income all the payments received
from the annuity until he has received
$4,925. All payments received there-
after are fully taxable.
Death Benefit Exclusion. — If you re-
ceive pension or annuity payments as
a beneficiary of a deceased employee,
and the employee had received no re-
tirement pension or annuity payments,
you may be entitled to a death benefit
exclusion of up to $5,000. (For details
see Document No. 5018, Retirement
Income and Credit, which may be
obtained from the District Director.)
Part II
RENTS
If you are not engaged in selling real
estate to customers, but receive rent
from property you own or control report
the total amount in column 2. If you
received property other than money as
rent, report its fair market value.
In the case of buildings you can de-
duct depreciation, as explained on page
B-2. You can also deduct all ordinary
and necessary expenditures on the
property, such as taxes, interest, re-
pairs, insurance, agent's commissions,
maintenance, and similar items. How-
ever, you cannot deduct capital invest-
ments or improvements, but must add
them to the basis of the property for
the purpose of depreciation. For ex-
ample, a landlord can deduct the cost
of minor repairs, but not the cost of
major improvements such as a new roof
or remodeling. You cannot deduct the
value of your own labor.
If You Rent Part of Your House. — If
you rent out only part of your property,
you can deduct only that portion of
your expenses which relates to the
rented part. If you cannot determine
these expenses exactly, you may figure
them on a proportionate basis. For ex-
ample, if you rent out half of your home
and live in the other half, you can de-
duct only half of the depreciation and
other expenses.
Room rent and other space rentals
received should be reported as business
income in separate Schedule C (Form
1040) if services are rendered to the
occupant; otherwise, report such in-
come in this part. If you are engaged
in the business of selling real estate,
you should report rentals received in
separate Schedule C.
ROYALTIES
Report in column 3 royalties from
oil, gas or mineral properties, and roy-
alties from copyrights and patents.
However, if you h.old an operating oil,
gas, or mineral interest, report gross
income and expenses on separate
Schedule C, Form 1040. Under certain
circumstances, amounts received on
the disposal of coal and iron ore may be
treated as the sale of a capital asset.
(See Document No. 5048, Sales and
Exchanges of Assets, available at the
District Director's office.)
If State or local taxes were withheld
from oil or gas payments you received,
report in column 3 the gross amount
of royalty, and show such taxes with-
held by the producer in column 6, other
expenses.
Part III
PARTNERSHIPS, ESTATES OR TRUSTS, ETC.
Partnerships. — If you are a member of
a partnership, joint venture, or the like,
include in Part III your share of the
ordinary income (whether actually re-
ceived by you or not), or the net loss
for the taxable year which ends within
or with the year covered by your return.
However, losses will only be allowed
to the extent of the adjusted basis of
your partnership interest at the end of.
the partnership year in which the losses
occurred.
Items of income, deductions, etc., to
be carried to your individual return are
shown in Schedule K of the partnership
return. Your share of income from the
following sources should be entered on
the appropriate lines and schedules of
your return:
Dividends from qualifying domes-
tic corporations.
Salaries and interest paid by the
partnership.
Gains from the sale or exchange of
capital assets and certain other
property.
Also, include your share of the spe-
cially allocated income and deduction
items. (See instructions on page B-2
for limitations on additional first-year
depreciation.)
The individual partner must include
his distributive share of partnership
359-768 O - 69 - 16
230
Individual Returns/1967 • Forms and Instructions
income (or loss) from the operation of
a trade or business in his net earnings
from self-employment. The partner's
share of such partnership income (or
loss) which constitutes net earnings
from self-employment should be en-
tered on line 5(b), separate Schedule
C-3. Members of farm partnerships
should use Schedule F-1 to figure self-
employment tax. For further details see
Document No. 5179, Partnerships,
which may be obtained from the Dis-
trict Director.
Small Business Corporations. — If you
are a shareholder in a small business
corporation which elects to have its
current taxable income taxed to its
stockholders, you should report your
share of both the distributed and un-
distributed current taxable income as
ordinary income on line 2 of this part,
except that portion which is reportable
as a long-term capital gain in separate
Schedule D. Neither type of income is
eligible for the dividends exclusion.
Your share of any net operating loss
may not exceed the adjusted basis of
your stock plus the adjusted basis of
any indebtedness of the corporation to
you.
Estates and Trusts. — If you are a bene-
ficiary of an estate or trust, report your
taxable portion of its income, whether
you receive it or not. Your share of in-
come of the following classes should be
entered on the appropriate lines and
schedules of your return:
Dividends from qualifying domes-
tic corporations.
Gains from the sale or e!<change of
capital assets and certain other
property.
All other taxable income from estates
and trusts should be included in this
part. Any depreciation which is allo-
cable to you on estate or trust property
may be subtracted from estate or trust
income so that only the net income
received will be included in your re-
turn. Information regarding these items
may be obtained from the fiduciary.
Part IV
DEPRECIATION
A reasonable allowance for the ex-
haustion, wear and tear, and obsoles-
cence of property used in the trade or
business, or of property held by the tax-
payer for the production of income shall
be allowed as a depreciation deduction.
The allowance does not apply to inven-
tories or stock-in-trade, nor to land,
apart from the improvements or physi-
cal development added to it.
The cost (or other basis) to be re-
covered should be charged off over the
expected useful life of the property.
Similar assets may be grouped together
as one item for reporting purposes.
In computing the basis on which de-
preciation may be taken for personal
property other than livestock, salvage
value need not be taken into account, if
it does not exceed 10% of the cost or
other basis of the property. If the sal-
vage value exceeds 10%, only the ex-
cess need be taken into account. These
provisions apply to property with a use-
ful life of 3 years or more which was ac-
quired after October 16, 1962.
Alternative Depreciation Guidelines and
Rules. — Revenue Procedure 62-21,
dated July 12, 1962 (supplemented by
Revenue Procedure 65-13), gives alter-
native standards and procedures for
determining depreciation. The guide-
line lives for guideline classes (broad
categories, not item-by-item) are, in
most cases, substantially shorter than
those used prior to Revenue Procedure
62-21. These guideline lives and rules
are applicable to all depreciable prop-
erty, including existing assets as well
as new acquisitions; however, they do
not supersede existing rules and pro-
cedures for any taxpayer who wishes
to continue to use them. Taxpayers who
wish to use these provisions must use
them for all assets in a particular guide-
line class.
The depreciation schedule provided
on the return is to be used for reporting
depreciation under Revenue Procedures
62-21, 65-13, and previously pre-
scribed rules and standards.
Depreciation Methods. — Following is a
brief description of the various methods
of depreciation which may be used
under either Revenue Procedure 62-21
or previously prescribed rules and
standards.
Straight-Line Method. — To compute
the deduction, determine the cost or
other basis of the property and deduct
the total depreciation allowed or allow-
able. Divide the result by the number
of years of useful life remaining to the
asset. The answer is the depreciation
deduction.
Declining Balance Method. — A uniform
rate is applied each year to the remain-
ing cost or other basis of property
(without adjustment for salvage value)
determined at the beginning of such
year, but depreciation must stop when
the unrecovered cost is reduced to sal-
vage value. The rate of depreciation for
used property under this method may
not exceed 1 Vi times the applicable
straight-line rate.
Special Rules for New Assets. — The
cost or other basis of a new asset
may also be depreciated under any of
the following methods, provided that
(a) the asset is tangible, (b) it has an
estimated useful life of 3 years or more
to the taxpayer, and (c) the original use
of the asset commenced with the tax-
payer. However, see paragraph (4) be-
low, with respect to certain real property.
(1) Declining balance method. —
This method may be used with a rate
not in excess of twice the applicable
straight-line rate.
(2) Sum of the years-digits meth-
od.— The deduction for each year is
computed by multiplying the cost or
other basis of the property (reduced by
estimated salvage value) by the num-
ber of years of useful life remaining
(including the year for which the de-
duction is computed), and dividing the
product by the sum of all the digits cor-
responding to the years of the esti-
mated useful life of the asset. In the
case of.a 5year life, this sum would be
15 (5 + 4 + 3 + 2 + 1). For the first year
five-fifteenths of the cost reduced by
estimated salvage value would be al-
lowable; for the second year, four-
fifteenths, etc.
(3) Other methods. — A taxpayer
may use any consistent method which
does not result at the end of any year
in accumulated allowances greater than
the total of the accumulated allowances
which would have resulted from the use
of the 200% declining balance method.
This limitation applies only during the
first two-thirds of the property's useful
life.
(4) Real property. — In general, the
methods described in paragraphs (1),
(2), and (3) do not apply to real prop-
erty which was constructed, recon-
structed, or erected between October 9,
1966, and May 24, 1967. For special
rules concerning this period see Docu-
ment No. 5050, Depreciation, Invest-
ment Credit, Amortization, and Deple-
tion, which may be obtained from the
District Director.
Additional First-Year Depreciation. —
You may elect to write off in the year
assets are first subject to depreciation,
20 percent of the cost (before adjust-
ment for salvage value) of the assets
if they are tangible personal property
(e.g., equipment, machinery, etc.) ac-
quired by purchase for use in a trade
or business or to be held for the pro-
duction of income. If the aggregate cost
of these assets exceeds $10,000
($20,000 for joint return), the addi-
tional depreciation is limited to $2,000
($4,000 for joint return).
The additional depreciation is limited
to property with a remaining useful life
of 6 years or more and which was not
acquired from a person (other than a
brother or sister) whose relationship to
B-2
Individual Returns/1967 • Forms and Instructions
231
the taxpayer would result In the dis-
allowance of losses. Normal deprecia-
tion may also be taken on the cost of
the asset, reduced by the first-year
depreciation.
The total additional first-year depre-
ciation for the year should be entered
on the line provided in the depreciation
schedule. It is not to be included on
the line used to show the regular de-
preciation of an asset.
Complete the "Summary of Deprecia-
tion," showing the amounts computed
under the methods and procedures
indicated.
PartV
RETIREMENT INCOME CREDIT
You may qualify for this credit, which
is generally 15 percent of retirement in-
come. If you received earned income in
excess of $600 in each of any 10 calen-
dar years — not necessarily consecu-
tive— before the beginning of your tax-
able year.
The term "earned income" means
wages, salaries, professional fees, etc.,
received as compensation for per-
sonal services actually rendered. It does
not include any amount received as an
annuity or pension. If you were engaged
in a trade or business in which both
personal services and capital were ma-
terial income-producing factors, a rea-
sonable allowance as compensation for
the personal services you rendered,
not in excess of 30 percent of your
share of the net profits of such busi-
ness, shall be considered as earned
income.
If you are a surviving widow (wid-
ower) and have not remarried, you may
use the earned income of your deceased
husband (wife), or you may combine
such income with your earned income
for the purpose of determining whether
you qualify. If a husband and wife
both qualify, and each has retirement
income, each is entitled to the credit.
Retirement income for the purpose
of the credit means —
(a) In the case of an individual who
is not 65 before the end of his taxable
year, only that income received from
pensions and annuities under a public
retirement system (one established by
the Federal Government, a State,
county, city, etc.) which is included in
income in his return.
(b) In the case of an individual who
is 65 or over before the end of his tax-
able year, income from pensions, annui-
ties, interest, rents and dividends
which are included in gross income in
his return. (Gross income from rents
for this purpose means gross receipts
from rents without reduction for de-
preciation or any other expenses. Roy-
alties are not considered rents for this
purpose.)
Except as provided in the "Alterna-
tive computation," the amount of the
retirement income used for the credit
computation may not exceed $1,524 re-
duced by (a) Any amount received and
excluded from income as a pension or
annuity under the Social Security Act
and Railroad Retirement Acts and other
tax-exempt pensions or annuities. This
reduction does not include (1) that part
of a pension or annuity which is ex-
cluded from income because it repre-
sents, in effect, a return of capital or
tax-free proceeds of a like nature, or (2)
amounts excluded from income re-
ceived as compensation for injury or
sickness or under accident or health
plans, (b) Certain adjustments for
earned income.
Alternative Computation. — The maxi-
mum amount of retirement income to
be used in figuring the credit for retire-
ment income is $2,286 for taxpayers
who file joint returns (both 65 years of
age or over) but who would otherwise
be limited to $1,524 because either the
husband or wife did not have earned
income in excess of $600 in each of any
10 prior calendar years.
If you meet these requirements, also
complete the Alternative Computation
to determine which computation results
in the larger credit.
B-3
CUT ALONG THIS LINE
Ofhtr Internal Revenue publications containing helpful tax information
YOUR FEDERAL INCOME TAX, 1968 Edition. Issued each year to help
taxpayers in preparing their income tax returns, this useful booklet
contains more detailed information than the instructions which accom-
pany Form 1040. 160 pages with illustrations. 50 cents per copy
TAX GUIDE FOR SMALL BUSINESS, I9i8 Edition. Published annually,
this tax guide answers, in plain layman's language, the Federal tax
questions of Corporations, Parmerships, and Sole Proprietorships. 160
pages with illustrations, 50 cents per copy
They will be ovailoble on or about December 15 and may be obtained from your District Director or by mailing this order blonit to the Superintendent
of Documenti, Washington, D.C. 20402. Indicate the number of each publication desired in the boxes provided below ond remit by check or
money order.
YOUR FEDERAL INCOME TAX
TAX GUIDE FOR SMALL BUSINESS
U.S. GOVERNMENT PRINTING OPFIi:E
DIVISION OP PUBLIC DOCUMENTS
WASHINGTON, D.C. 20402
POSTAGE AND FEES PAID
U.S. GOVERNMENT PRINTING OFFICE
YF
TG
OFFICIAL BUSINESS
RETURN AFTER 5 DAYS
Name
Smcc addrtn — . —^ — — ^ —
City, Sttte, ud ZIP Code
ir U.S. GOVERNMENT PRINTrNG OFEtCE ; 1M7— O-260-002
232
Individual Returns/1967 • Forms and Instructions
SCHEDULE C
(Form 1040)
U.S. Treasury Department
Internal Revenue Senice
Profit (or Loss) From Business or Profession
(Sole Proprietorships)
(Compute social security self-employment tax on Schedule C-3 (Form 1040))
67
Attach this schedule to your income tax return, Form 1040 — Partnerships, joint ventures, etc., must file on Form 1065
Name and address as shown on page 1, Form 1040
A Principar business activity : product ....-- ......
(Sea separate Instructions) (For axampla: r«t«il— hardwarj; wholeMle-totacco; wndcei— lejal; manuficturini— (umilure; etc.)
B Business name C Employer Identification Numl>er
D Business address if different from above, otherwise enter "same"
E Indicate method of accounting: (1) Q cash; (2) Q accrual; (3) Q other.
F Was an Employer's Quarterly Federal Tax Return, Form 941, filed for this business for any quarter in 1967? □ Yes Q No.
G Is this business located within the boundaries of the city, tovm, etc., indicated on Una D7 □ Yes □ No.
H Did you own this business at the end of 1967? □ Yes □ No.
I How many months in 1967 did you own this business?
(ZIP code)
Gross receipts or gross sales $ Less: Returns and allowances $.
Inventory at beginning of year (if differant from last year's closing inventory
attach explanation)
Merchandise purchased $ , less cost of any Items
withdrawn from business for personal use $
Cost of labor (do not Include salary paid to yourself)
Material and supplies
Other costs (explain In Schedule C-1)
Total of lines 2 through 6
Inventory at end of this year
Cost of goods sold (subtract line 8 from line 7)
10 Gross profit (subtract line 9 from line 1)
OTHER BUSINESS DEDUCTIONS
11 Depreciation (explain in Schedule (^2)
12 Taxes on business and business property (explain in Schedule C-1)
13 Rent on business property
14 Repairs (explain in Schedule C-1)
15 Salaries and wages not included on line 4 (exclude any paid to yourselO . . . .
16 Insurance
17 Legal and professional fees
18 Commissions
19 Amortization (attach statement)
20 Retirement plans, etc. (other than your share — see separate instructions) . . .
21 Interest on business indebtedness
22 Bad debts arising from sales or services
23 Losses of business property (attach statement)
24 Depletion of mines, oil and gas wells, timber, etc. (attach schedule)
25 Other business expenses (explain in Schedule C-\)
26 Total of lines 11 through 25
27 Net profit (or loss) (subtract line 26 from line 10). Enter here; in Schedule C-3, lino 1; and on Form 1040,
page 2, Part II, line 4
SCHEDULE C-1. EXPLANATION OF LINES 6, 12, 14, AND 2b [l||
Ling No.
Explanation
Amount
Line No.
Explanation
Amount ^IHI
$
$.
Individual Returns/1967 • Forms and Instructions
233
Schedule C (Form 1040) 1967
Page 2
SCHEDULE C-2. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 11
This schedule is designed for taxpayers using the alternative guidelines and administrative procedures described In Revenue Procedures 62-21
and 65-13 as well as for those taxpayers who wish to continue using practices authorized prior to these revenue procedures. Where double head-
ings appear use the first heading for depreciation under Revenue Procedures 62-21 and 65-13 and the second heading for other authorized practices.
1. Group and {Uldtlinaclia
Description ol property
2. Cost or other basis
at be£innlns of year
Cost or ottier tiasis
3. Assst additions In
year (amount)
Date acquired
4. Asset retirements
In year (amount)
(applicable only b
Rev. Proc 62-21)
5. Depreciation
allowed or allowable
In prior years
6. Method
of
compulin:
depreciation
7. CI SSI life
OR
Rata (%)
or Ilia
8. Depreciation for
this year
2 Totals
3 Less: Amount of depreciati
4 Balance — Enter here and o
on claimed elsewh
n page 1, line 11 .
ere in Schedule C
SUMMARY OF DEPRECIATION
1 Under Rev. Proc's
62-21 & 65-13
2 Other . . .
Stfaight line
DflclinInK bilanc*
Sum of the
yein-digits
Units of
production
Additional first year
(section 179)
Other (specify)
EXPENSE ACCOUNT INFORMATION
Enter information witii regard to yourself and your
five highest paid employees. In determining the
five highest paid employees, expense account allow-
ances must be added to their salaries and wages.
However, the information need not be submitted for
any employee for whom the combined amount is less
than $10,000, or for yourself if your expense account
allowance plus line 27, page 1, is less than $10,000.
See separate instructions for Schedule C, for definition
of "expense account."
Did you claim a deduction for expenses connected with
that question.)
J A hunting lodge D.
worlting ranch or farm . . . D.
fishing camp D, ;
resort property D, '
pleasure boat or yacht . . . D,
or other similar facility . . . D?
(Other than where the operation of the facility
wasyour principal business.) DYES D NO
Name
Expense account
Salaries and wages
Owner
I
il:
2
4
5
(If answer to any question is "YES," check applicable boxes within
K Vacations for you or members of your family, or employees
or member of their families? (Other than vacation pay
reported on Form W-2.) D YES D NO
L The leasing, renting, or ownership of a hotel room or
suite D. apartment D, or other dwelling D. which was
used by you, your customers, employees, or members of
their families? (Other than use by yourself or employees
while in business travel status.) Q YES D NO
M The attendance of members of your family or your em-
ployees' families at conventions or business meetings?
D YES D NO
ADDITIONAL INFORMATION
1 Was there any substantial change in the manner of determining quantities, costs, or valuations between the opening and
closing inventories? D YES n NO. If "Yes," attach explanation.
2 Are you liable for filing Forms 1096 and 1099 or 1087 for the calendar year 1967? (See last paragraph of separate instruc-
tions for Schedule C.) D YES D NO. If "Yes," where were they filed?
234
Individual Returns/1967 • Forms and Instructions
SCHEDULE C-3
(Form 1040)
U.S. Treasury Department
Internal Revenue Service
Computation of Social Security Self-Employment Tax
Attach this schedule to your income tax return, Form 1040
See instructions on page 2
^ If you had wages, including tips, of $6,600 or more which were subject to social security taxes, do not fill in this page.
^ Complete only one Schedule C-3; if you had more than one business, combine profits (or losses) from all of your businesses
on this Schedule.
^ Each self-employed person must file a separate schedule.
NAME AND ADDRESS (as shown on page 1 of Form 1040)
NAME OF SELF-EMPLOYED PERSON (as shown on social security card)
Social Security Number
1 Net profit (or loss) shown in Schedule C (Form 1040), line 27 (Enter combined amount
if more than one business)
2 Add to net profit (or subtract from net loss) losses of business property shown in
Schedule C, line 23
3 Total (or difference)
4 Net income (or loss) from excluded services or sources included on line 3
Specify excluded services or sources
5 Net earnings (or loss) from self-employment —
(a) From business (line 3 less any amount on line 4)
(b) From partnerships, joint ventures, etc. (other than farming)
(c) From service as a minister, member of a religious order, or a Christian Science practitioner. Enter only
if you have filed or are filing Form 2031
(d) From farming reported on line 2 (or line 3 if option used), separate Schedule F-1 (Form 1040)
(e) From service with a foreign government or international organization
6 Total net earnings (or loss) from self-employment reported on line 5. Enter here and in Item F below ....
(If line 6 is under $400, you are not subject to self-employment tax. Do not fill in rest of page.)
7 The largest amount of combined wages and self-employment earnings subject to social
security tax is
8 (a) Total "F.I.CA." wages as indicated on Form W-2 ....
(b) Unreported tips, if any, subject to F.I.CA. tax from Form
4137, line 9
(c) Total of lines 8(a) and 8(b). Enter here and in item G below
Balance (subtract line 8(c) from line 7)
6,600
00
10 Self-employment income — line 6 or 9, whichever is smaller. Enter here and in item H, below
11 Self-employment tax — If line 10 is $6,600, enter $422.40: if less, multiply the amount on line 10 by 6.
Enter this amount here and on page 1, line 15, Form 1040
4%.
Do not detacli
Schedule C-3 (Form 1040)
Important. — The amounts reported on the form below are for your social security account. This account is used in figuring any benefits, based
on your earnings, payable to you, your dependents, and your survivors. Fill in each item accurately and completely.
SCHEDULE SE
(Form 1040)
U.S. Treasury Department
Internal Revenue Service
U.S. Report of Self-Employment Income
For crediting to your social security account
Indicate year covered by this return (even ttiough income was received only in part of year):
" Calendar year 1967 Q: or other taxable year beginning 1967, ending _
If less than 12 months, was short year due to (a) EH Death, or (b) CD Change in accounting period, or (c) Q Other.
B
BUSINESS ACTIVITIES SUBJECT TO SELF- EMPLOYMENT TAX (Grocery store, resUurant, etc.)
BUSINESS ADDRESS (number and street, clly or post office. State, ZIP code)
SQCIALSECURITY NUMBER OF PERSON
NAMED IN ITEM E BELOW
^
PRINT OR TYPE NAME OF SELF-EMPLOYED PERSON AS SHOWN ON SOCIAL SECURITY CARD
PRINT OR TYPE HOME ADDRESS (number and street or rural route)
(City or post otTice, State, and ZIP code)
C ENTER AMOUNT
•^ FROM LINE 6 j
p. ENTER AMOUNT FROM
»" LINE 8(c) IF ANY j
U ENTER AMOUNT
" FROM LINE 10 j
Individual Returns/1967 • Forms and Instructions
235
INSTRUCTIONS FOR SOCIAL SECURITY SELF-EMPLOYMENT TAX
In general, every individual deriving self-employment income from
a trade or business or from a partnership is subject to the self-employ-
ment tax. This tax must be paid regardless of age and even though
the individual is receiving social security benefits.
If you have conscientious objections to social security insurance
because you adhere to the established teachings of a religious sect
of which you are a member, you may file Form 4029, Application for
Exemption from Tax on Self-Employment Income and Waiver of
Benefits, to obtain exemption from self-employment tax. If you have
filed Form 4029, do not file Schedule C-3; however, write "Exempt —
Form 4029" to the left of the entry space on line 15, page 1 of Form
1040.
Ministers, members of religious orders, and Christian
Science practitioners. — Duly ordained, commissioned, or licensed
ministers of churches, members of religious orders (who have not
taken a vow of poverty), and Christian Science practitioners arc
not automatically covered by the Social Security Act, but may
elect to be covered by filing Form 2031. Copies are available in
the office of any District Director of Internal Revenue. The instruc-
tions on the form set out the provisions of the law which permit
these forms under certain conditions to be filed to cover ministers,
and others mentioned above. Do not delay filing your income ux
return beyond the due date even though you have not obtained a
Form 2031. In such case, complete this Schedule, file it with
Form 1040, together with a dated and signed statement indicating
that you desire to be covered under the Social Security Act, and
then file Form 2031 as promptly as possible.
Ministers and members of religious orders who elect coverage
shall in addition to their other items of income include for the pur-
pose of determining net earnings from self-employment (but not for
income tax purposes) the rental value of a parsonage or allowance
for the rental value of the parsonage, and the value of meals and
lodging furnished them for the convenience of their employers.
U.S. citizens employed by foreign governments or inter-
national organizations. — A U.S. citizen employed in the United
States, Puerto Rico, Guam, American Samoa, or the Virgin Islands
by a foreign government, an instrumentality wholly owned by a
foreign government, or an international organization which is
organized under the International Organizations Immunities Act,
is subject to the social security self-employment tax. These em-
ployees should report their income from such employment on line
5(e), of this Schedule, compute their self-employment tax, and file
the Schedule with their Form 1040. In item B of Schedule SE, enter
"Employee of foreign government, etc."
Farm income. — Report farm income and net earnings from farm
self-employment on Schedules F and F-1 (Form 1040).
EXCLUSIONS
Income (or loss) from the following sources and deductions attrib-
utable thereto are not taken into account in figuring net earnings
from self-employment. Use line 4 to exclude any such amounts
reported on separate Schedule C (Form 1040) that should not be
taken into account in figuring your self-employment income.
Christian Science practitioners. — Income from the performance
of service as a Christian Science practitioner, unless such Christian
Science practitioner elects by filing Form 2031 to be covered by the
Social Security Act, as explained above.
Religious services. — Income from the performance of service
by a duly ordained, commissioned, or licensed minister of a church
in the exercise of his ministry or by a member of a religious order
in the exercise of duties required by such order, unless such minister
or member of a religious order elects by filing Form 2031 to be
covered by the Social Security Act, as explained above.
Employees and public officials. — Income (fees, salaries, etc.)
from the performance of service as: (a) a public official, including
a notary public; (b) an employee or employee representative under
the railroad retirement system; or (c) an employee (except as
indicated above).
Note. — Income of an employee over 18 from the sale of newspa-
pers or magazines to an ultimate consumer is subject to self-employ-
ment tax if the income consists of retained profits from such sales.
Real estate rentals. — Rentals from real estate, except rentals re-
ceived in the course of a trade or business as a real estate dealer. This
includes cash and crop shares received from a tenant or sharefarmer.
These amounts should be reported in Schedule B (Form 1040), Part
II. However, rental income from a farm is not excluded if the rental
arrangement provides for material participation by the landlord and
he does participate materially in the production or in the management
of the production of one or more farm products on his land. Such
income represents farm earnings and should be reported on separate
Schedules F and F-1.
Payments for the use or occupancy of rooms or other space where
services are also rendered to the occupant, such as rooms in hotels,
boarding houses, apartment houses furnishing hotel services, tourist
Page 2
camps, or homes, or space in parking lots, warehouses, or storage
garages do not constitute rentals from real estate and are included
in determining net earnings from self-employment on this Schedule.
Interest and dividends. — Dividends on shares of stock, and in-
terest on bonds, debentures, notes, certificates, or other evideiKes of
indebtedness, issued with interest coupons or in registered form by a
corporation, or by a government or political subdivision thereof, un-
less received in the course of a trade or business as a dealer in stocks
or securities. Report these amounts on page 2, Part II, Form 1040.
Property gains and losses. — Gain or loss: (a) from the sale or
exchange of a capital asset; (b) to which sections 631 and 1231 are
applicable; or (c) from the sale, exchange, involuntary conversion,
or other disposition of property if such property is neither (1) stock
in trade or other property of a kind which would properly be in-
cludible in inventory if on hand at the close of the taxable year, nor
(2) property held primarily for sale to customers in the ordinary
course of the trade or business. These amounts should be reported
on separate Schedule D (Form 1040).
Net operating losses. — No deduction for net operating losses of
other years shall be allowed in determining the net earnings from self-
employment. Such deduction should be entered as a "minus" figure
on Form 1040, page 2, Part II, in "Misc. income."
MORE THAN ONE TRADE OR BUSINESS.— If an individual is
engaged in more than one trade or business, his net earnings from
self-employment are the combined net earnings from self-employment
of all his trades or businesses. Thus, the loss sustained in one trade
or business will operate to reduce the income derived from another
trade or business. An individual shall fill in and file only one Sched-
ule C-3, including Schedule SE, for any one year.
JOINT RETURNS. — Where husband and wife file a joint income
tax return. Schedule C-3 (Form 1040) should show the name of the
one with self-employment income. Where husband and wife each
have self-employment income, separate Schedules C and C-3 must be
attached for each. In such cases the total of amounts shown on line
27 of each separate Schedule C should be entered on page 2, Part II,
line 4, Form 1040, and the aggregate self-employment tax (line 11)
Schedule C-3 should be entered on page 1, hne 15, Form 1040.
COMMUNITY INCOME. — For the purpose of computing net earnings
from self -employment, if any of the income from a trade or business
is community income, all the income from such trade or business is
considered the income of the husband imless the wife exercises sub-
stantially all the management and control of the trade or business, in
which case all of such income is considered the income of the wife.
(Also see instructions on partnerships below.)
If separate income tax returns are filed by husband and wife. Sched-
ules C and C-3 should be attached to the return of the one with self-
employment income. Community income included on Schedule C
must be allocated between the two returns (on page 2, Part II, line 4,
Form 1040) on the basis of the community property laws.
PARTNERSHIPS. — In computing his combined net earnings from
self-employment, a partner should include his entire share of such
earnings from a partnership including any guaranteed payments. No
part of that share may be allocated to the partner's wife (or husband) ■
even though the income may, under State law, be community income.
In the case of a husband and wife partnership, like other partnerships,
the distributive share of each should be entered in Schedule B (Form
1040), Part III, for income tax purposes. For self-employment tax
purposes the distributive share of each partner should be entered on
line 5(b), of this Schedule (except that farm partnership earnings
are to be reported on line 1(b), Schedule F-1 (Form 1040).
Note. — If a member of a continuing partnership dies, a portion of
the deceased partner's distributive share of the partnership's ordinary
inco.me (or loss) for the taxable year of the partnership in which he
died must be included in the partner's net earnings from self -employ-
ment. In such cases consult any Internal Revenue Service office as
to how to report.
SCHEDULE SE (Form 1040)
Schedule SE, which is the lower portion of this Schedule, provides
the Social Security Administration with the information on self-em-
ployment income necessary for computing benefits.
To assure proper credit to your account, be sure to enter your name
and social security number on Schedule SE (Form 1040") exactly as
they are shown on your social security card. If you do not have a
social security number, you must get one. These account numbers are
obtainable from any social security district office. Your local post
office will give you the address. Do not delay filing your return beyond
the due date.
Regardless of whether joint or separate returns are filed by
husband and wife. Schedule SE (Form 1040) must show only
the name of the one with the self-employment income. How-
ever, if both had self-employment income, a separate Schedule
SE must be filed by each.
U.S. GOVERNMENT PRINTING OFFICE ; 1967— O-260-<K»
236
Individual Returns/1967 • Forms and Instructions
INSTRUCTIONS FOR SCHEDULE C (FORM 1040)— 1967
U.S. Treasury Department — Internal Revenue Service
If you owned a business, or practiced a profession, fill in Schedule
C and enter the net profit (loss) on page 2, Part II, line 4. Form
1040. If you had more than one business, or husband and wife had
separate businesses, a separate Schedule C must be completed for each
business. Farmers should use separate Schedule F (Form 1040).
Income from any trade or business is subject to the social security
self-employment tax, unless specifically excluded. See page 2 of
Schedule C-3 (Form 1040). If you have filed Form 4029, Applica-
tion for Exemption from Tax on Self-employment Income and Waiver
of Benefits, do not file Schedule C-3; however, write "Exempt — Form
■4029" to the left of the entry space on line 15, page 1 of Form 1040.
If some of your expenses are part business and part personal, you
can deduct the business portion but not the personal portion. For
instance, a businessman who uses his car half for business can deduct
only half the operating expenses.
Accounting Methods and Records. — ^Two of the principal meth-
ods of accounting which may be used are the "cash method ' and the
"accrual method." Other methods are permissible, such as, com-
pleted contract, percentage of completion, etc. Any of these methods
or a combination of methods may be used provided that the method
or methods used properly reflect your income. However, unless you
keep books of account your return must be on the "cash method."
"Cash method" means that all items of taxable income actually or
constructively received during the year (whether in cash or in property
or services) and only those amounts actually paid during the year for
deductible expenses are shown. Income is "constructively" received
when it is credited to your account or set aside for you and may be
drawn upon by you at any time. Uncashed salary or dividend checks,
bank interest credited to your account, matured bond coupons, and sim-
ilar items which you can turn into cash immediately are "construc-
tively received" even though you have not actually converted them
into cash.
An "accrual method" means that you report income when earned,
even if not received, and deduct expenses when incurred, even if not
paid within the taxable year.
Item A — Principal business activity and product. — Give the
one business activity that accounts for the largest percentage of gross
income included on page 1, line 1, of Schedule C. State the broad
field of business activity as well as the product or service, for ex-
ample "wholesale — drugs," "retail — apparel," etc.
Item D — Business address. — If business is actually conducted
at address shown on page 1, Form 1040, write "same" on this
line. Enter business address only if different from address shown
on page 1, Form 1040. Use street address rather than box numbers.
Line 1 — Gross receipts or gross sales. — Enter gross receipts or
sales from your trade or business, including finance reserve income,
discounts received, sale of scrap, etc. Returns and allowances. —
Enter such items as returned sales, rebates, and allowances from the
sale price or service charge.
Installment sales. — If you use the installment method of report-
ing income from sales, you must attach to your return a schedule
showing separately for the vears 1964, 1965, 1966, and 1967 the
following: (a) gross sales; (b) cost of goods sold; (c) gross profits;
(d) percentage of profits to gross sales; (e) amounts collected; and
(f) gross ptmts on amounts collected.
COST OF GOODS SOLD
Lines 2-9. — If you are engaged in a trade or a business in which
the production, purchase, or sale of merchandise is an income pro-
ducing factor, you must take inventories of merchandise and mate-
rials on hand at the beginning and end of the taxable year in order
to reflect the gross profits correctly. The method adopted for the first
year in which inventory is taken must be continued unless permission
to change is secured from the Commissioner of Internal Revenue,
Washington, D.C. 20224. Application for permission to change the
method of valuing inventories should be made on Form 3115 and filed
with the Commissioner within 90 days after the beginning of the
taxable year in which it is desired to effect a change.
OTHER BUSINESS DEDUCTIONS
1040. The depreciation instructions discuss the alternative stand-
ards and procedures for use in determining depreciation under
Revenue Procedures 62-21 and 65-13. While not mandatory, the
adoption of these procedures will, in most cases, prove to be to the
taxpayer's advantage.
If a deduction is claimed on account of depredation, fill in Sched-
ule C-2. In case obsolescence is included in this deduction, state
separately amount claimed and basis upon which it is computed. Com-
plete the "Summary of Depreciation" showing the amounts computed
under the methods and procedures indicated.
Line 14 — Repairs. — You may deduct the cost of incidental re-
pairs, including labor (but not the value of your own labor), supplies,
and other items, which do not add to the value or appreciably prolong
the life of the property. Expenditures for restoring or replacing
property are not deductible, since such expenditures are chargeable
to capital accounts or to depreciation reserve depending on how
depreciation is charged on your books.
Line 19 — Amortization.— For the election to amortize research
or experimental expenditures, see section 174 of the Code.
For the election to amortize trademark or trade name expenditures,
see section 177 of the Code.
Line 20 — Retirement plans, etc (other than your share). —
Enter deduction for contributions to or under a pension, profit-sharing,
annuity, or bond purchase plan, and compensation under a deferred
payment plan for your employees on this line. If the plan includes
you as a self-employed individual, enter your share on page 2, Part III,
line 4, Form 1040 and attach Form 2950SE. For other plans attach
Form 2950 (optional in the first year — see instructions for that form).
Line 22 — Bad debts arising from sales or services. — Include
debts, or portions thereof, arising from sales or professional services
that have been included in income, which have been definitely
ascertained to be worthless; or such reasonable amount as has been
added within the taxable year to a reserve for bad debts. A debt
which is deducted as bad and which reduces your tax must, if sub-
sequently collected, be returned as income for the year in which
collected.
Line 23 — Losses of business property. — ^You may deduct losses
of business property by fire, storm, or other casualty, or theft, if not
compensated by insurance or otherwise and not made good by repairs
claimed as a deduction. Attach a statement showing a description of
the property, date acquired, cost, subsequent improvements, deprecia-
tion allowed or allowable since acquisition, insurance proceeds, sal-
vage value, and deductible loss.
Line 24 — Depletion of mines, oil and gas wells, timber, etc. —
If a deduction is claimed on account of depletion. Form M (mines
and other natural deposits). Form O (oil and gas), or Form T (tim-
ber), should be attached to your return.
Line 25 — Other business expenses. — Include all ordinary and
necessary business expenses for which no space is provided in the
schedule. Do not include cost of business equipment or furniture,
expenditures for replacements, or for permanent improvements to
property, or personal living and family expenses.
Automobile Expenses, Special Rule. — See page 7 of the Form
1040 instructions for optional method of computing deductible auto-
mobile expenses.
Net operating loss deduction. — Any net operating loss deduc-
tion should be entered as a "minus" figure on Form 1040, page 2,
Part II, in "Misc. income."
Expense account Information. — Expense account allowance
means: (a) amounts, other than compensation, received as advances
or reimbursements, and (b) amounts paid by or for you for expenses
incurred by or on behalf of yourself or your employees, including all
amounts charged through any type of credit card, for which a deduc-
tion is claimed in this schedule.
However, this term does not include amounts paid for: (a) the
purchase of goods for resale or use in your business, and (b) inci-
dental expenses, such as the purchase of office supplies or for local
transportation in connection with an errand. You should maintain
records to substantiate entertajrunent expenditures.
Line 11 — Depreciation and obsolescence. — You may deduct a
reasonable allowance for exhaustion, wear and tear, and obsoles-
cence of property used in the trade or business. For additional
information regarding deprecjatioo, see the instructions for Form
* U.S.GOVERNM£NT POINTING OFFICE : l«!-0-2«IK»e
Information returns.— You may be required to file information
returns for certain payments of fees and other non-employee com-
pensation, interest, rents, royalties, annuities and pensions. For more
detailed information see instructions on Form 1096.
Individual Returns/1967 • Forms and Instructions
237
SCHEDULE D
(Form 1040)
U.S. Treasury Department
Internal Revenue Service
Gains and Losses From Sales or Exchanges
of Property
Attach this schedule to your income tax return. Form 1040
Name and address as shown on page 1 of Form 1040
Part I — CAPITAL ASSETS — Short-term capital gains and losses — assets held not more than 6 months
a. Kind of prop*
erty. Indicate
security, real
estate, or other
(Specify)
b. Description
(Examples: 100 sh. of
"Z" Co., 2 story brick,
etc.)
c. How
ac-
quired.
Enter
letter
symbol
(See
instr.)
d. Date
acquired
(mo., day, yr.)
e. Date sold
(mo., day, yr.)
f. Gross sales
price
g. Depreciation
allowed (or
allowable) since
acquisition
h. Cost or other
basis, cost of
subsequent improve-
ments (if not
purchased, attach
explanation) and
expense of sale
1. Gain or loss
(f plus g less h)
1
2 Enter your share of net short-term gain (or loss) from partnerships and fiduciaries .
3 Enter unused short-term capital loss carryover from preceding taxable years (attach s
atement)
_
4 Net short-term gain (or loss) from lines 1, 2,
and 3 . .
•
Long-term capital gains and losses —
assets held more than 6 months (12 months or more for certain livestock)
5 Enter gain from Part II. line 3
Total long-term gross sales price . .
7 Enter unused long-term capital loss carryover from preced
8 Capital gain dividends (see Form 1040 Instructions. Dase 6)
ing taxable years (attach statement)
10 Combine the amounts shown on lines 4 and 9, and enter the net gain (or loss) here
11 If line 10 shows a GAIN — Enter 50% of line 9 or 50% of line 10, whichever is smaller. (Enter zero if there is a loss or no
entry on line 9.) (See reverse side for computation of alternative tax.)
12 Subtract line 11 from line 10. Enter here and in Part IV, line 1, on reverse side
13 If line 10 shows a LOSS — Enter here and in Part IV, line 1, the smallest of the following: (a) the amount on line 10; (b)
the amount on page 1, line lib. Form 1040, computed without regard to capital gains and losses; or (c) $1,000 . . •
Part II— GAIN FROM DISPOSITION OF DEPRECIABLE PROPERTY UNDER SECTIONS 1245 AND 1250— ■■
assets held more than 6 months (see instructions for definitions) J t^
Where double headings appear, use the first heading for section 1245 and the second heading for section 1250. ^|^|
a. Kind of property and iiow acquired (if necessary, attach statement
of descriptive details not stiown below — write 1245 or 1250
to indicate type of asset)
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
e. Cost or other basis, cost of
subsequent improvements (n
not purchased, attach expla-
nation) and expense of sal*
1
f. Depreciation allowed (or allowable) since acquisition
f-1. Prior to January 1, 1962
OR
Prior to January 1, 1964
r-2. After December 31, 1961
After December 31, 1963
g. Adjusted basis
(e less sum of f-1 and Ul)
h. Total gain
(d less g)
i. Ordinary gain
(lesser of t-2 or h)
(see instructions)
J. Other gain
(h less I)
2 Total ordinary gain. Enter here and in Part IV, line 2, on reverse side
3 Total other gain. Enter here and in Part I, line 5; however, if the gains do not exceed the losses when this amount is
combined with other gains and losses from section 1231 property enter the total of column | In Part III. line 1 . .
238
Individual Returns/1967 • Forms and Instructions
Schedule D (Form 1040) 1967
Page 2
Part III— PROPERTY OTHER THAN CAPITAL ASSETS
a. Kind of property and how acquired
(if necessary, attach statement of descriptive
details not shown below)
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
e. Depreciation
allowed (or
allowable) since
acquisition
f. Cost or other basis,
cost of subsequent
improvements (if not
purchased, attach
explanation) and
expense of sale
I Enter gain from Part II, line 3
g. Gain or loss
(d plus e less f)
2 Enter your share of partnership and fiduciary gain (or loss) from property other than capital assets
3 Net gain (or loss) from lines 1 and 2. Enter here and in Part IV, line 3
Part IV— TOTAL GAINS OR LOSSES FROM SALE OR EXCHANGE OF PROPERTY
1 Net gain (or loss) from Part I, line 12 or 13 . . .
2 Total ordinary gain from Part II, line 2
3 Net gain (or loss) from Part III, line 3
4 Total net gain (or loss), combine lines 1, 2, and 3.
Enter here and on page 2, Part II, line 5, Form 1040 .
COMPUTATION OF ALTERNATIVE TAX — it will usually be to your advantage to use the alternative lax if the net long-term capital gain
exceeds the net short-term capital loss, or if there is a net long-term capital gain only, and you are filing (a) a separate return with taxable
income exceeding $26,000, or (b) a joint return, or as a surviving tiusband or wife, with taxable income exceeding $52,000, or (c) as a liead
of household with taxable income exceeding $38,000.
1 Enter the amount from page 1, line lid. Form 1040 . .
2 Enter amount from Part I, line 11, on reverse side . . .
3 Subtract line 2 from line 1
4 Enter tax on amount on line 3 (use applicable tax rate schedule on page 11 of Form 1040 instructions)
5 Enter 50% of line 2
G Alternative tax (add lines 4 and 5). If smaller than the tax figured on the amount on page 1, line lid, Form 1040,
enter this alternative tax on page 1, line 12, Form 1040 and write "Alternative" to left of entry
INSTRUCTIONS (References are
GAINS AND LOSSES FROM SALES OR EXCHANGES OF
PROPERTY. — Report details in appropriate part or parts.
In column (c) of Part I and column (a) of Parts II and III use the
following symbols to indicate how the property was acquired: "A" for
purchase on the open market; "B" for exercise of stock optica or
through employee stock purchase plan; "C" for inheritance or gift;
"D" for exchange involving carryover of prior asset basis; and "E" for
other.
"Capital assets" defined. — The term "capital assets" means
property held by the taxpayer (whether or not connected with his
trade or business) but does NOT include —
(a) stock in trade or other property of a kind properly includible in
his inventory if on hand at the close of the taxable year;
(b) property held by the taxpayer primarily for sale to customers
in the ordinary course of his trade or business;
(c) property used in the trade or business of a character which is
subject to the allowance for depreciation provided in section 167;
(d) real property used in the trade or business of the taxpayer;
(e) certain goverimient obligations issued on or after March 1, 1941,
at a discount, payable without interest and maturing at a fixed
date not exceeding 1 year from date of issue;
(f) certain copyrights, literary, musical, or artistic compositions,
etc.; or
(g) accounts and notes receivable acquired in the ordinary course
of trade or business for services rendered or from the sale of
property referred to in (a) or (b) above.
Special rules apply to dealers in securities for determining capital
gain or ordinary loss on tlie sale or exchange of securities. Certain
real property subdivided for sale may be treated as capital assets.
Sections 1236 and 1237.
If the total distributions to which an employee is entitled under
an employees* pension, bonus, or profit-sharing trust plan, which is
exempt from tax under section 501(a), are paid to the employee in
one taxable year, on account of the employee's separation from serv-
ice, the aggregate amount of such distribution, to the extent it exceeds
the amounts contributed by the employee, shall be treated as a long-
term capital gain. (See section 402(a).)
Gain on sale of depreciable property between husband and wife
or between a shareholder and a "controlled corporation" shall be
treated as ordinary gain.
(jains and losses from transactions described in section 1231 shall
be treated as gains and losses from the sale or exchange of capital
assets held for more than 6 months if the total of these gains exceeds
the total of these losses. If the total of these gains does not exceed the
U.I. «oveflMMtMT niMTiNc opricc
to the Internal Revenue Code)
total of these losses, such gains and losses shall not be treated as gains
and losses from the sale or exchange of capital assets. Thus, in the
event of a net gain, all these transactions should be entered in Part I
of Schedule D. In the event of a net loss, all these transactions should
be entered in Part III of Schedule D, or in other applicable schedules
on Form 1040.
Section 1231 deals with gains and losses arising from —
(a) sale, exchange, or involuntary conversion, of land (including
in certain cases unharvested crops sold with the land) and de-
preciable property if they are used in the trade or business and
held for more than 6 months.
(b) sale, exchange, or involimtary conversion of livestock held for
draft, breeding, or dairy purposes (but not including poultry)
and held for 1 year or more.
(c) the cutting of timber or the disposal of timber, coal, or domestic
iron ore, to which section 631 applies, and
(d) the involuntary conversion of capital assets held more than 6
months.
See seaions 1231 and 631 for specific conditions applicable.
Gain from disposition of depreciable property under sec-
tions 1245 and 1250 — assets held more than 6 months
(Part II). — (f?eport any gain from such property held
for 6 months or less in Part III.) Except as provided below sec-
tion 1245 property means depreciable (a) personal property (other
than livestock) including intangible personal property; (b) tangi-
ble real property (except for builclings and their structural components)
if used as an integral part of manufacturing, production, or extraction,
or of furnishing transportation, communications, electrical energy,
gas, water, or sewage disposal services, or used as a research or
storage facility in connection with these activities; and (c) elevators
and escalators.
Except as provided below section 1250 property means depreciable
real property (other than section 1245 property).
See sections 1245(b) and 1250(d) for exceptions and limita-
tions involving; (a) disposition by gift; (b) transfers at death;
(c) certain tax-free transactions; (d) like kind exchanges, involuntary
conversions; (e) sales or exchanges to effectuate FCC policies
and exchanges to comply with S.E.C. orders; (f) property dis-
tributed by a partnership to a partner; and (g) disposition of principal
residence (section 1250 only).
Column f of Part II. — In computing depreciation allowed or allow-
able for elevators or escalators, enter in column f-1 depreciation prior
to July 1, 196.?, and in column f-2 depreciation after June 30, 1963.
(Instructions continued on reverse side of duplicate)
Individual Returns/1967 • Forms and Instructions
239
Schedule D (Form 1040) 1967
Page 2
Part III— PROPERTY OTHER THAN CAPITAL ASSETS
a. Kind of property and how acquired
(if necessary, attach statement of descriptive
details not shown below)
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales price
e. Depreciation
allowed (01
allowable) since
acquisition
f. Cost or other basis,
cost of subsequent
improuements (if not
purchased, attach
explanation) and
expense of sale
g. Gain or loss
(d pluse lessO
1 Enter gain from Part II, line 3 . . . .
— -
2 Enter your share of partnership and fiduciary Eain (or loss) from orooertv other than caoital assets .
3 Net gain (or loss) from lines 1 and 2.
Enter here and In Part IV. 1
ne 3 . , . .
•
Part IV— TOTAL GAINS OR LOSSES FROM SALE OR EXCHANGE OF PROPERTY
1 Net gain (or loss) from Part I, line 12 or 13 . . .
2 Total ordinary gain from Part II, line 2
3 Net gain (or loss) from Part III, line 3
4 Total net gain (or loss), combine lines 1, 2, and 3.
Enter here and on page 2, Part II. line 5, Form 1040 .
COMPUTATION OF ALTERNATIVE TAX — It will usually be to your advantage to use the alternative tax il the net long-term capital gain
exceeds the net short-term capital loss, or if there is a net long-term capital gain only, and you are filing (a) a separate return with taxable
income exceeding $26,000, or (b) a joint return, or as a surviving husband or wife, with taxable income exceeding $52,000, or (c) as a head
of household with taxable income exceeding $38,000.
1 Enter the amount from page 1, line lid, Form 1040
2 Enter amount from Part I, line 11, on reverse side .
3 Subtract line 2 from line 1
4 Enter tax on amount on line 3 (use applicable tax rate schedule on page 11 of Form 1040 instructions)
5 Enter 50% of line 2
6 Alternative tax (add lines 4 and 5). If smaller than the tax figured on the amount on page 1, line lid. Form 1040,
enter this alternative tax on page 1, line 12, Form 1040 and write "Alternative" to left of entry
INSTRUCTIONS (Continued
Column I of Part II, section 1250 property only. — If held (or
more than 6 months, but not more than 1 year, enter the smaller of
( 1 ) column h, or ( 2 ) column f -2.
If held for more than 1 year, enter the result of multiplying the
smaller of (1) column h, or
(2) column f-2 less the amount of depreciation com-
puted for the same period using the straight line
method,
by the percentage obtained by subtracting from 100%, one percentage
point for each full month held in excess of 20 months.
Where substantial improvements have been made within the preced-
ing 10 years, see section 1250(f).
Basis. — In determining gain or loss use cost, except as specially
provided. The basis of property acquired by gift after December 31,
1920, is the cost or other basis to the donor in the event of gain,
but, in the event of loss, it is the lower of either such donor's basis
or the fair market value on date of gift. If a gift tax was paid with
respect to property received by gift, see section 1015(d). Gener-
ally, the basis of property acquired by inheritance is the fair market
value at the date of death. For special cases involving property
(cquired from a decedent, see section 1014.
Installment sales. — If you sold personal property for more than
$1,000 or real property regardless of amount, you may be eligible
to report any gain under the installment plan if ( ' ) there is no pay-
ment in the year of sale, or (2) the payments in the year of sale do
not exceed 30 percent of the selling price. The election must be
made in the year of sale even though no payment was received in
that year. See section 453.
For treatment of a portion of payments as "unstated interest" on
deferred payment sales, see section 483.
Sale of personal residence. — Tax on a portion or all of the gain
from the sale of your principal residence may be deferred if:
(a) within 1 year after (or before) the sale, you purchase an-
other residence and use it as your principal residence; or
(b) within 1 year after (or before) the sale, you begin con-
struction of a new residence and use it as your principal
residence not later than 18 months after the sale.
If you sold property for $20,000 or less on or after your 65th
birthday which was owned and used by you as your principal residence
for at least 5 of the last 8 years any gain on the sale need not be in-
cluded in income. If the property was sold for more than $20,000
part of the gain must be taken into income.
from reverse side of original)
Document No. 5017, Selling Your Home, is available free at an>
Internal Revenue Service office.
Nonbusiness debts, — If a debt, such as a personal loan, becomes
totally worthless within the taxable year, the loss resulting therefrom
shall be considered a loss from the sale or exchange, during the tax
able year, of a capital asset held for not more than 6 months. Entei
such loss in column (i) and describe in column (b), Part I. This
does not apply to; (a) a debt evidenced by a corporate security with
interest coupons or in registered form and (b) a debt acquired in
your trade or business.
Limitation on allowable capital losses. — If line 10, Part I, shows
a net loss, the loss shall be allowed as a deduction, only to the ex .
tent of the smaller of (1) line lib (or line 9 if tax table is used),
page 1, Form 1040 computed without capital gains (losses), or (2)
$1,000. The excess of such allowable loss over the lesser of items
(1) and (2) above is called "capital loss carryover." Any such
carryover loss may be carried forward indeHnitely. Capital losses
retain their character as either short-term or long-term when carried
over to the succeeding year. To the extent the net capital losses are
deducted from ordinary income, the net short-term capital loss must
be considered as deducted first.
Losses in transactions between certain persons. — No deduc
tion is allowable for losses from sales or exchanges of property directly
or indirectly between (a) members of a family, (b) a corporation
and an individual (or a fiduciary) owning more than 50 percent
of the corporation's stock (liquidations excepted), (c) a grantor
and fiduciary of any trust, (d) a fiduciary and a beneficiary of the
same trust, (e) a fiduciary and a fiduciary or beneficiary of another
trust created by the same grantor, or (f) an individual and a tax
exempt organization controlled hy the individual or his family
Partners and partnerships see section 707(b) .
Long-term capital gains from regulated investment com°
panies. — Include in income as a long-term capital gain the amount
you are notified on Form 2439 which constitutes your share of the
undistributed capital gains of a regulated investment company. You
are entitled to a credit of 25 percent of this amount which should
be included with the amount claimed on line 19, page 1, Form 1040
The remaining 75 percent should be added to the basis of your stock
Losses on small business stock. — If you had a loss on section
1244 stock which would (but for that section) be treated as a loss
from the sale or exchange of a capital asset, it shall be treated as a
loss from the sale or exchange of an asset which is not a capital asset
to the extent provided in that section.
10 — 7973&-I U.S. GOVERNMENT PRINTING OPPtCC
240
Individual Returns/1967 • Forms and Instructions
SCHEDULE F
(Form 1040)
VS. Treasury Department
Internal Revenue Service
Schedule of Farm Income and Expenses
(Compute social security self-employment tax on Schedule F-1 (Form 1040))
Attach this schedule to your income tax return. Form 1040
67
Nanrie and address as shown on Form 1040
Business name and address
Location of farm(s) and number of acres in each farm .
Employer Identification number
FARM INCOME FOR TAXABLE YEAR— CASH RECEIPTS AND DISBURSEMENTS METHOD
PART I. — Report in the applicable column below receipts from sale of livestock held primarily for sale. (Do not include other sales of livestock held for draft, breeding, or dairy purposes;
report such sales on Schedule D (Form 1040))
SALES OF MARKET LIVESTOCK AND PRODUCE RAISED AND HELD PRIMARILY FOR SALE
OTHER FARM INCOME
Kind
Quantity
1. Amount
Kind
Quantity
2. Amount
Items
3. Amount
Cattle ....
$
Eggs
Meat products . .
Poultry, dressed .
Wool
Honey ....
Syrup and sugar .
Other (specify):
$
Mdse. rec'd for produce . . .
Machine worK
Wood and lumber
Other forest products ....
Patronage dividends, per-unit
retains
Agricultural program payments:
(1) In cash
(2) In materials and services .
(3) Commodity Credit loans for-
feited (or under election) .
Other (specify):
$... .
Sheep ....
Poultry . . .
Bees . . ■ >
Hay
Cotton ....
Tobacco ...
Vegetables. . .
Dairy products .
Total of col
uitins 1, 2. and 3. Enter here and In Part IV, line 1 below
$
PART II.— SALES OF PURCHASED LIVEST(X:K AND OTHER ITEMS PURCHASED FOR RESALE
a. Description
b. Date acquired
c. Amount received
d. Cost or other basis
e. Profit (or loss)
$
$
$
Totals (enter amount from column e. In Part IV, line 2 below) . . .
$
$
$
PART III.— FARM EXPENSES FOR TAXABLE YEAR (see separate instructions)
(Do not include personal or livint expenses or expenses not attributable to production of farm Income, such as taxes. Insurance, repairs, etc., on your dwellint)
Items
1. Amount
Items
2. Amount
Items
3. Amount
$
Veterinary, medicine .
Gasoline, fuel, oil . .
Storage, warehousing .
Taxes
Insurance
Utilities
Rent of farm, pasture .
Freight, trucking . .
Ck)nservation expenses .
re and in Part IV, line 4 b
$
Retirement plans, etc.
(Other than your share —
See Instructions) . . .
Other (specify):
Repairs, maintenance . .
Interest
$
Feed purchased ....
Seed, plants purchased .
:=::=
Machine hire ....
Supplies purchased . .
Breeding fees ....
Total of columns 1,
(accrual method'
2, and 3. Enter ho
alow (cash method), or page 2, Part VII, line 6
$
PART IV.— SUMMARY OF INCOME AND DEDUCTIONS— CASH RECEIPTS AND DISBURSEMENTS METHOD
$
4 Farm expenses (from Part III)
5 Depreciation (from Part V)
6 Other farm deductions (specify):
J
other farm income
2 Profit (or loss) on sale of purchased live-
stock and other purchased items . . .
3 Gross profits*
$
7 Total deductions
$
8 Net farm profit (or loss) (subtract line 7 from line 3). Enter here and on page 2, Part 11, line 6, Fonn 1040. Make
your computation of self-employment Income and the self-employment tax on Schedule F-1
$
«Use this amount for optional method of computing net earnings from self-employment (See line 3, Schedule F-1 (Form 1040).)
Individual Returns/1967 • Forms and Instructions
241
Schedure F (Form 1040) 1967
Page 2
PART V. — DEPRECIATION (see instructions) (Do not include property you and your family occupy as a dwelling, its lurnishiogs, and other items used for personal purposes)
This schedule is designed for taxpayers using the alternative guidelines and administrative procedures described in Revenue Procedures 62-21 and
65-13 as well as for those taxpayers who wish to continue using practices authorized prior to these revenue procedures. Where double headings
appear use the first heading for depreciation under Revenue Procedures 62-21 and 6^13 and the second heading for other authorized practices.
I. Group and guideline class
Description of property
2. Cost or other basis
at beginning of year
OR
Cost or other basis
3. Asset additions
in year (amount)
OR
Date acquired
4. Asset retirements
in year (amount)
(applicableonlyto Rev.
*^Proc. 62-21)
5. Depreciation
allowed or allowable
in prior years
6. Method of
computing
depreciation
7. Class life
- - OR - -
Rate (%)
or life
8. Depreciation for
this year
Total cost or other basis .
2 Total depreciation (enter in
='art IV, line 5 (cash method), or in Part VM, line 7 (accrual method))
$
SUMMARY OF
DEPRECIATION
Straight line
Declining balance
Sum of the
years-digits
Units of
production
Additional first year
(section 179)
Other (specify)
Total
1 Under Rev. Proc's.
i- ■"':"■■ ■■::-"-^"^
2 Other . . .
1
PART VI.— FARM INCOME FOR TAXABLE YEAR— ACCRUAL METHOD
(Do not include sales of livestock held for draft, breeding, or dairy purposes; report such sales on Schedule D (Form 1040), and omit them from "On hand at beginning of year" column)
Description
(Kind of livestock, crops,
or other products)
On hand at beginning of year
Purchased during year
Raised
during year
Consumed or
lost during
year
Sold during year
On hand at and of year
Quantity
Inventory value
Quantity
Amount paid
Quantity
Quantity
Quantity
Amount received
Quantity
Inventory value
$
$
$
$
Totals (enter here and in
$
$
$
$
Part VII below
. . .
(Enter on line 3)
(Enter on line 4)
(Enter on line Kb))
(Enter on line 1(a))
PART VII.— SUMMARY OF INCOME AND DEDUCTIONS— ACCRUAL METHOD
1(a) Inventory of livestock, crops, and products at end of year
(b) Sales of livestock, crops, and products during year . .
(c) Agricultural program payments:
(1) In cash
(2) In materials and sen/ices
(3) Commodity Credit loans forfeited (or under election)
(d) Other farm income (specify):
Total of line 1(d)
Total . .
3 Inventory of livestock, crops, and products
at beginning of year
4 Cost of livestock and products purchased
during year L
5 Gross profits (subtract the sum of lines 3 and 4 from line 2)»
6 Farm expenses (from Part III).
7 Depreciation (from Part V) .
8 Other farm deductions
(specify):
Total of line 8 .
Total deductions
10 Net farm profit (or loss) (subtract line 9 from line 5). Enter here and on page 2, Part II, line 6, Form 1040.
your computation of self-employment Income and the self-employment tax on Schedule F-1
Make
«Usa this amount for optional method of computing net earnings from self- employment (See line 3, Schedule F-1 (Form 1040).)
U,S. GOVERNMENT PRINTING OTFICE: 1967—0-260-^)1 1
242
Individual Returns/1967 • Forms and Instructions
SCHEDULE F-l
(Form 1040)
U.S. Trusury Department
Internal Revenue Service
Computation off Social Security Self-Employment Tax on
Farm Earnings (for social security)
Attach this schedule to your income tax return, Form 1040
(See instructions — page 2)
67
^ If you had wages, Including tips, of $6,600 or more which were subject to social security taxes, do not fill In this page.
^ Each self-employed person must file a separate schedule. See instructions, page 2, for Joint returns and partnerships.
^ If you had net earnings from self-employment from both farm and nonfarm sources, fill in only lines 1 and 2 (line 3, If applicable), and use
separate Schedule C-3 to compute your self-employment tax. Net farm earnings from self-employment should be entered In Schedule C-3
(Form 1040) on line 5(d).
NAME AND ADDRESS (as shown on page 1, Form 1040)
NAME OF SELF-EMPLOYED PERSON (as shown on social security card)
Social Sacurlty Numbwr
CHOICE OF METHODS. — A farmer must report his net farm earnings for self-employment tax purposes. Net earnings may be computed under
the optional method (line 3, below) by a farmer (1) whose GROSS profits are $2,400 or less, or (2) whose GROSS profits are more than $2,400
and NET profits are less than $1,600. If your GROSS profits from farming are not more than $2,400 and you elect to use the optional method,
you need not complete lines 1 and 2.
COMPUTATION UNDER REGULAR METHOD
1 Net farm profit (or loss) from:
(a) Schedule F, page 1, line 8 (cash method), or page 2, line 10 (accrual method) ....
(b) Farm partnerships
2 Net earnings from self-employment from farming. Add lines 1(a) and (b)
COMPUTATION UNDER OPTIONAL METHOD
3 If gross profits from farming are:* (a) Not more than $2,400, enter two-thirds of the gross profits ]
(b) More than $2,400 and the net farm profit is less than $1,600, enter $1,600 J
•NOTE. — Gross profits from farming are the total of the gross profits from Schedule F, Part IV, line 3 (cash method), or Part
VN, line 5 (accrual method), plus the distributive share of gross profit from farm partnerships as explained on page 2.
If line 2 (or line 3, if you choose the optional method) Is under $400, do not fill in rest of page.
COMPUTATION OF SOCIAL SECURITY SELF-EMPLOYMENT TAX
4 The largest amount of combined wages and self-employment earnings subject to social security
tax is
5 (a) Total "F.I.C.A." wages as indicated on Form W-2
(b) Unreported tips, if any, subject to F.I.C.A. tax from Form 4137, line 9 I I
(c) Total of lines 5(a) and 5(b). Enter here and in item G below
6 Balance (subtract line 5(c) from line 4)
6,600
00
7 Self-employment income. Enter here and in item H of Schedule SE below your choice of EITHER:
(a) REGULAR METHOD.— The smaller of line 2 or 6
(b) OPTIONAL METHOD,— The smaller of line 3 or 6
8 Self-employment tax — If line 7 is $6,600, enter $422.40; if less, multiply the amount on line 7 by 6.4%.
amount here and on Form 1040, line 15, page 1
Enter this
Do not detach
Schedule F-l (Form 1040)
Important. — The amounts reported on the form below are for your social security account. This account is used in figuring any benefits, based
on your earnings, payable to you, your dependents, and your survivors. Fill in each item accurately and completely.
SCHEDULE SE
(Form 1040)
US. Treasury Department
Internal Revenue Service
U.S. Report of Self-Employment Income
For crediting to your social security account
IndicatB year covered by this return (even though Income was received only in part of year):
A Calendar year 1967 D or other taxable year beginning 1967, ending
If less than 12 months, was short year due to (a) D Death, or (b) Q Change in accounting period, or (c) D Other.
FARM ACTIVITIES SUBJECT TO SELF-EMPLOVIVIENT TAX (Raising livestock, custom harvesUng, etc)
FARM ADDRESS (rural mute, post office, Stato, and ZIP code)
SOCIAL SECURITY NUMBER
D OF PERSON NAMED
IN ITEM E BELOW
PRINT OR TYPE NAME OF SELF-EMPLOYEO PERSON AS SHOWN ON SOCIAL SECURITY CARD
PRINT OR TYPE HOME ADDRESS (number and street, or rural route)
(City or town. State, and ZIP code)
CHECK HERE IF YOU USE
OPTIONAL METHOD
..1
ENTER AMOUNT FROM
F LINE 2 (LINE 3
IF OPTION USED) . . .
s
ENTER AMOUNT
G FROM LINE
5(c), IF ANY
i
ENTER AMOUNT
H FROM
LINE 7
i
V.I- MVaNUNT MIHTIH OPTICI
Individual Returns/1967 • Forms and Instructions
243
SOCIAL SECURITY SELF-EMPLOYMENT TAX INSTRUCTIONS
Page 2
Individuals deriving income from farming operations are subject
to self -employment tax. See page 1 of this form for computation of
earnings from self-employment and self-employment tax. Tliis tax
must be paid regardless of age and even though the individual is
receiving social security benefits.
If you have conscientious objections to social security insurance
because you adhere to the established teachings of a religious sect
of which you are a member, you may file Form 4029, Application for
Exemption from Tax on Self-Employment Income and Waiver of
Benefits, to obtain exemption from self-employment tax. If you have
filed Form 4029, do not file Schedule F-1 ; however, write "Exempt —
Form 4029" to the left of the entry space on line 15, page 1 of Form
1040.
Optional method for computing net earnings from self-
employment from farming. — If a farmer's gross profits for the year
from farming are not more than $2,400, he may report two-thirds of
his gross profits from farming instead of his actual net earnings from
farming. If his gross profits from farm self-employment are more than
$2,400 and his actual net earnings from farming are less than 1 1,600,
he may report $1,600. For the purpose of the optional method, a
partner should compute his share of gross profits from a farm partner-
ship in accordance with the partnership agreement. In the case of
guaranteed payments, his share of the partnership's gross profits is
his guaranteed payments plus his share of the gross profits after such
gross profits are reduced by all guaranteed payments of the partnership.
SHARE-FARMING ARRANGEMENTS
An individual who undertakes to produce a crop or livestock on
land belonging to another for a proportionate share of the crop or
livestock produced, or the proceeds thereof, is considered to be an
independent contractor and a self-employed person rather than an
employee. His net earnings should be reported on Schedules F and
F-1 (Form 1040) for income tax and self -employment tax purposes.
Farm rentals. — Rental income from a farm counts for social
security purposes if the arrangement provides for material participa-
tion by the landlord anj he does participate materially in the produc-
tion of the crop or livestock or in the management of the production
of one or more farm products. Such rental income is farm earnings
and should be reported on page 1 or 2 of Schedule F. "Material
participation " means the taking of an important part in the actual
production or in the making of management decisions. If there was
no material participation, report such rental income in Part II of
Schedule B (Form 1040).
MORE THAN ONE TRADE OR BUSINESS
If an individual is engaged in farming and in one or more other
trades or businesses, his net earnings from self -employment are the
combined net earnings from self-employment of all his trades or
businesses. Thus, the loss sustained in one trade or business will
operate to reduce the income derived from another trade or business.
In such cases, use both Schedule F (Form 1040) and Schedule C
(Form 1040) to determine net profit from the farm and nonfarm
activities, respectively. Make the combined computation of self-
employment tax on page 1 of Schedule C-3 (Form 1040). Fill in
Schedule F-1 (Form 1040) through line 3.
JOINT RETURNS
Where husband and wife file a joint income tax return, page 1
of this Schedule should show the name of the one with self -employ-
ment income from farming. Where husband and wife each had self-
employment income, a separate Schedule F-1, or a separate Schedule
C-3, whichever is appropriate, must be filed by each. However, the
total of the amounts shown as profit (or loss) from all businesses
should, for income tax purposes, be reported on page 2, Part II, line
4 or 6, Form 1040, and the combined self-employment tax should
be entered on page 1, line 15, Form 1040.
COMMUNITY INCOME
For the purpose of computing net earnings from self-employment
(but not for income tax), if any of the income from farming is com-
munity income, all the income from such farm operations is considered
the income of the husband unless the wife exercises substantially all
the management and control of the operation, in which case all of
such income is considered the income of the wife. (Also see in-
structions on parmerships which follow.)
If separate income tax returns are filed by husband and wife.
Schedules F and F-1 or Schedules C and C-3, whichever are appro-
priate, must be attached to the return of the one with solf-employ-
ment income. Community income included on such a schedule must,
however, be allocated, for income tax purposes between the two
returns (on page 2, Part II, line 4 or line 6, Form 1040) on the
basis of the community property laws.
PARTNERSHIPS
In computing his combined net earnings from self -employment, a
partner should include his entire share of such earnings from a
partnership including any guaranteed payments. No part of that
share may be allocated to the partner's wife (or husband) even
though tlie income may, under State law, be community income.
However, in the case of a husband and wife farm partnership, like
other partnerships, the distributive share of each must be entered
as partnership income in Part III of Schedule B for income tax
purposes, and on page 1, line 1(b), of separate Schedule F-1 for
self-employment tax purposes. (Use separate Schedule C-3, to report
nonfarm income for social security purposes.)
Note. — If a member of a continuing partnership dies, a portion of
the deceased partner's distributive share of tlie partnership's ordinary
income (or loss) for the taxable year of the partnership in which
he died must be included in the partner's net earnings from self-
employment. In such cases consult any Internal Revenue Service
office as to how to report.
EXCLUSIONS FROM SELF-EMPLOYMENT
In determining the amount of net farm earnings from self-employ-
ment the following items should be excluded:
Real estate rentals. — Rentals from teal estate, including any per-
sonal property that is leased with the land. This includes rentals
received in cash or crop shares. These amounts should be reported
in Part II of Schedule B. See, however, "Farm Rentals' under
"Share-Farming Arrangements" on this page.
Property gains and losses. — Gains and losses from the sale, ex-
change, or involuntary conversion of capital assets and other property
which is not held primarily for sale to customers. These amounts
should be reported on separate Schedule D (Form 1040) .
Net operating losses. — In determining the net earnings from
self -employment, no deduction for net operating losses of other years '
shall be allowed. Such deduction should be entered as a "minus"
figure on Form 1040, page 2, Part II, in "Misc. income."
Other items. — Any other item of income or expense which was
included in line 2 and which does not enter into the computation of
net farm earnings from self-employment should be eliminated from
Une 2 and an explanation attached.
SCHEDULE SE (FORM 1040)
Schedule SE, which is the lower portion of page 1 of Schedule
F-1, provides the Social Security Administration with the informa-
tion on self -employment income necessary for computing benefits under
the social security program.
To assure proper credit to your account, enter your name and
social security account number on Schedule SE (Form 1040) exactly
as they are shown on your social security card. If you do not have
a social security account number, you must get one. These account
numbers are obtainable from any Social Security district office. Tfour
local post office will give you the address. Do not delay filing your
return beyond its due date.
Regardless of whether joint or separate returns are filed by
husband and wife, Schedule SE (Form 1040) must show only
the name of the one with self-employment income. However,
if both had self-employment income, a separate Schedule SE
must be filed by each.
U.S. GOVERNMENT PRIHTtNG OfFICE ; 1K7— 02«(M)1 1
244
Individual Returns/1967 • Forms and Instructions
U.S. Treasury Department,
Internal Revenue Service'
INSTRUCTIONS FOR SCHEDULE F (FORM 1040)— 1967
The term "farm" does not include the cultivating or operating of a farm for recreation or pleasure,
the result of which is a continual loss from year to year.
CASH RECEIPTS AND DISBURSEMENTS METHOD
Include in income (a) cash and the value of merchandise or other
property received from the sale of livestock and produce raised
during the taxable year or prior years, (b) the profits received from
the sale of any livestock and other items purchased, and (c) income
received from all other sources. Expenses will be the amounts paid
during the taxable year plus deductions such as depreciation, etc.
ACCRUAL METHOD
The gross profits are obtained as indicated in summary of income
and deductions on page 2 of Schedule F. Farm expenses will be the
actual expenses incurred during the year, whether paid or not. You
may value inventories according to the "farm-price method," which
provides for the valuation of inventories at market price less direct
cost of disposition, in addition to other methods. Farmers raising
livestock may value their inventories of animals according to either the
"farm-price method" or the "unit-livestock-price method."
INCOME
All farm income from whatever source must be reported in Schedule
F or in Schedule D (Form 1040). Anything of value received instead
of cash, such as groceries received in exchange for produce, must
be treated as income to the extent of its market value. The value of
farm produce consumed by the farmer and his family need not be
reported as income, but expenses incurred in raising such produce
must not be claimed as deductions. Recoveries from insurance on
growing crops should be included. If you rent all or a part of your
crop land on a crop share basis, report the crop shares received as
rental income only for the year in which they are reduced to money,
or its equivalent. If you received rental income from the operation
of a farm and did not materially participate in its operation, report
the income in Part II of Schedule B (Form 1040).
Qualified per-unit retain certificates and patronage dividends re-
ceived from cooperatives in cash, qualified written notices of alloca-
tion, or cither property (to the extent of fair market value), are to
be included in farm income.
Non-qualified per-unit retain certificates and patronage dividends
received in the form of nonqualified written notices of allocation are
not to be included in income at the time of receipt. However,
amoimts received at the time of redemption, sale, or other disposition
must be reported as income.
Dividends received on purchases of capital assets or depreciable
property used in farming are not included in income, but the pur-
chase price of such items must be reduced accordingly. Dividends
you receive on nonbusiness purchases are not included in income.
Report sales, exchanges, or involuntary conversions of capital
assets and other property in separate Schedule D (Form 1040).
Income from farming is subject to the self-employment tax. (See
page 2 of Schedule F-I (Form 1040).) If you have filed Form
4029, do not file Schedule F-I, however, write "Exempt — Form 4029"
to the left of the entry space on line 15, page 1 of Form 1040.
If you use the "cash method," include in income any Federal gaso-
line tax claimed as a credit on Form 1040 for the prior year. How-
ever, if you use the "accrual method," include in income any Federal
gasoline tax you are claiming as a credit on Form 1040 for this year.
Agriculture Program Payments.
In Cash. — Enter the total amount of price support payments, diver-
sion payments, and cost share payments received in cash (sight drafts)
In Materials and Services. — If benefits were received in the form
of materials, such as fertilizer or lime, or in the form of services, such
as grading or the construction of dams, enter the total amount paid
by the Department of Agriculture to the vendor or contractor.
Commodity Credit Corporation Loans Forfeited (or under elec-
tion").— If commodities are pledged as security for a loan from the
Commodity Credit Corporation, income is not considered received
until the commodities are delivered or forfeited to the Corporation,
unless an election is made to include these amounts in income when
received. If you made this election, or delivered or forfeited the
pledged commodity, enter the amounts received on this line. If you
made such an election, attach to your return a statement showing details
of such loans. You must continue to report similar loans as income
until you receive permission from the Commissioner to change your
method of accounting.
EXPENSES AND OTHER DEDUCTIONS
Labor hired. — Amounts paid for regular farm labor, piecework,
contract labor, and other forms of hired labor. Do not deduct the
value of your own labor or that of your wife or family. Only that
part of the board which is purchased for hired labor should be de-
ducted. The value of products furnished by the farm and used in
the board of hired labor is not deductible. However, the cost of
rations purchased for laborers or sharecroppers is deductible Do
not deduct amounts paid to persons engaged in household work
except to the extent that the services of such persons are used in
boarding and otherwise caring for farm laborers.
Repairs and maintenance. — Amounts expended for repairs
and maintenance of farm buildings (except your dwelling), fences,
drains, and other farm improvements, and for repairs and main-
tenance of farm machinery and equipment ; cost of ordinary tools of
short life or small cost such as shovels, rakes, etc. Amounts paid for
replacements of, or additions to, farm machinery, farm buildings, or
other farm equipment of a permanent nature are not deductible.
Utilities. — The farm share of the expenditures for water rent,
electricity, telephone, etc. Do not deduct personal expenses.
Fertilizers and lime. — These and similar materials may be either
capitalized or deducted as an expense.
Supplies purchased. — Cost of twine, spray materials, poisons,
disinfectants, cans, barrels, baskets, egg cases, bags, etc.
Taxes. — State and local taxes. Do not deduct Federal income
taxes; estate, inheritance, legacy, succession, and gift taxes; nor
taxes assessed for any improvement or betterment. Do not deduct
taxes on your dwelling or household property and other taxes not
related to the business of farming.
Insurance. — Cost of all insurance on farm buildings (except your
dwelling) and on improvements, equipment, crops, and livestock.
Rent of farm, part of farm, or pasture. — Rent paid in cash.
A tenant farmer paying rent to his landlord in the form of crops raised
on the farm (under a crop share agreement) may not deduct as rent
the value of the crop given to the landlord, but the tenant may deduct
all amounts paid by him in raising the crop.
Conservation expenses. — You may deduct certain expenditures
(including any amount paid on any assessment levied by a soil or
water conservation or drainage district to defray expenditures made
by such district) for soil or water conservation and the prevention
of erosion if such expenditures are in respect of land used by you.
The allowable deduction for any one year may not exceed 25 per-
cent of your gross income from farming, but any excess may be carried
over to succeeding years with the same limit applying to those years.
To claim a deduction for these expenditures you must (a) elect to
do so for the first taxable year for which such expenditures are paid
by claiming such deduction on your return; or, (b) secure consent
from the District Director of Internal Revenue for any other year.
Once you have elected to do so, you must continue to treat such
expenditures as deductions in all future taxable years unless you
secure consent from the District Director to change.
Retirement plans, etc. (other than your share). — Enter deduc-
tion for contributions to or under a pension, profit sharing, annuity,
or bond purchase plan, and compensation under a deferred pay-
ment plan for your employees on the line provided on page 1, Part
III, column 3, of Schedule F. If the plan includes you as a self-
employed individual, enter your share on page 2, Part III, line 4,
Form 1040 and attach Form 2950SE. For other plans attach Form
2950 (optional in the first year — see instructions for that form).
Automobile expenses. Special Rule.— See page 7 of the Form
1040 Instructions for optional method.
Other farm expenses. — Include such items as advertising, station-
ery, stamps, account books, other office supplies, travel, etc.
You may deduct expenditures in clearing land to make it suitable for
farming. This deduction is limited to 25% of taxable income from
farming, or $5,000 whichever is lesser.
Depreciation. — Allowance for depreciation of buildings, improve-
ments, machinery, or other farm equipment of a permanent nature.
Similar assets may be grouped together as one item for reporting
purposes in the depreciation schedule on Schedule F. In computing
depreciation do not include the value of land. Do not claim depre-
ciation on livestock or any other property included in your inventory.
Depreciation, however, may be claimed on livestock acquired for
work, breeding, or dairy purposes which are not included in your
inventory of livestock purchased or raised for sale. See instructions
for Form 1040 for methods of computing depreciation.
Losses. — Losses of farm buildings, machinery, and other farm
property not included in your inventory, if not compensated by insur-
ance or otherwise. Losses of property included in your inventory
are taken care of by the reduced amount of the inventory at the end
of the year. The loss of a prospective crop by frost, storm, flood,
or fire is not deductible. When using the cash method, the value of
animals raised by you and lost by death is not deductible: for animals
purchased and lost by death, the cost less depreciation allowed or
allowable is deductible if not compensated by insurance or otherwise.
Do not deduct personal losses.
Net operating loss deduction. — Any net operating loss deduction
should be entered as a "minus" figure on Form 1040, page 2,
Part II, in "Misc. income."
Additional information available. — You may obtain I.R.S. Pub-
lication No. 225, Farmer's Tax Guide, free from your county agricul-
tural agent or any Internal Revenue Service office.
if us. GOVERNMENT PRINTING OFFICE : I967-O-260-0I2
Individual Returns/1967 • Forms and Instructions
245
SCHEDULE G
(Form 1040)
U.S. Treasury Department
Internal Revenue Service
INCOME AVERAGING
Attach this schedule to your income tax return. Form 1040
67
Name and address (as shown on page 1 of your tax return)
PART 1.— TAXABLE INCOME AND
ADJUSTMENTS
(a) Computation year
1967
(b) hi precedini base
period year
1966
(c) 2d ptecedin£ base
periof) year
1965
(d) 3d preceding base
period year
1964
(e) 4th preceding base
period year
1963
1 Taxable income (see Instruction 1) . . .
2 Income earned outside of the United States
or within U.S. possessions and excluded
under Sections 911 and 931
3 Capital gain net income (from line 11,
Schedule D, Form 1040, except 1963 and
1964 which is line 10a, Schedule D) . . .
4 Net income from gifts, etc., received this
year or any base period year. (If $3,000
or less in 1967 do not enter in any year.)
5 Net income from wagering and other items
described in instruction 5
'■■'■■'
- . - ^ ~yry^
TTTT^Tr^
y:Bggy"<'^-w
6 Line 1 plus line 2, less lines 3, 4, and 5 .
7 Adjusted taxable income or base period in-
come. Enter amount from line 6, or "Zero"
if line 6 is less than zero
PART IL— COMPUTATION OF AVERAGABLE INCOME
1 Adjusted taxable income (line 7, column (a), Part I)
2 331/]% of the sum of line 7, columns (b), (c), (d), and (e), Part I
3 (a) 25% of the sum of line 3, columns (b), (c), (d), and (e). Part I. NOTE: If an amount less than
zero appears in line 6, Part I, see instruction 3(a) under Part II
(b) Amount from line 3, column (a). Part I
(c) If line 3(a) is more than line 3(b), enter difference — if not, make no entry
4 Averagable income (line 1 less lines 2 and 3(c)) .
COMPLETE THE REMAINING PARTS OF THIS FORM ONLY IF LINE 4 IS MORE THAN $3,000. IF $3,000 OR
LESS, YOU DO NOT QUALIFY FOR INCOME AVERAGING. DO NOT FILL IN REST OF FORM.
m
PART III.— SEGMENTS OF INCOME UNDER AVERAGING
1 Amount from line 2, Part II
2 Amount from line 3(a), Part II
3 20% of line 4. Part II . .
4 Sum of lines 4 and 5, column (a), Part I, less any income subject to a penalty under section 72(m)(5) which was Included
in line 5, Part I
5 If line 3(b) is more than line 3(a), Part II, enter difference
6 Total (sum of lines 1 through 5)
-if not, make no entry
PART IV.-— COMPUTATION OF TAX
1 Tax on the amount on line 6, Part III
2 Sum of lines 1, 2, and 3, Part III I
3 Tax on amount on line 2
4 Sum of lines 1 and 2, Part III 1
5 Tax on amount on line 4
6 Difference (line 3 less line 5)
7 The amount of line 6 multiplied by 4
8 Total (add lines 1 and 7)
9 Tax on Income subject to the penalty under section 72(m)(5) which was included in line 5, Part I
10 Tax (add lines 8 and 9). Enter here and, if you are not using the alternative tax computation in Part V, on line 12, page
1, Form 1040 and write "Sch. G" to left of entry . .
359-768 O - 69 - 17
246
Individual Returns/1967 • Forms and Instructions
Schedule G (Form 1040) 1967
Page 2
PART v.— COMPUTATION OF ALTERNATIVE TAX
1 Amount from line 10, Part IV
2 Amount from line 5, Part IV .
3 (a) Amount from line 2, Part II
(b) Amount from line 3(c), Part
(c) Sum of lines 3(a) and 3(b)
Tax on amount on line 3(c) .
Difference (line 2 less line 4) .
Amount from line 1, Part IV .
Sum of lines 1, 2, 3, and 4, Part
Tax on amount on line 7 . .
Difference (line 6 less line 8) .
10 Sum of lines 5 and 9 . . .
11 Amount from line 3, column (a), Part I
12 50% of line 11
13 If line 10 is more than line 12, enter difference — otherwise alternative tax does not apply
14 Alternative tax (line 1 less line 13). Enter here and on line 12, page 1, Form 1040, and write "Sch. G" to left of entry.
Use this space for additional information such as determining base period income in accordance with General Instruction C or itemizing of line 5,
Part I, etc.
Individual Returns/1967 • Forms and Instructions
247
Paga 3
General Instructions
This schedule must be attached to your Form 1040 to choose the benefits of income averaging. Only individuals who are citizens or
residents of the United States throughout 1967 are eligible for averaging. Corporations, estates and trusts do not qualify.
The income averaging method of computing tax may be to your advantage if your income has increased substantially this year. Under
this method your 1967 income which exceeds by one-third the income of your four prior years ( 1963~1966) is taxed, in effect, by averaging
that excess over the five-year period (1963-1967). Basically, the taxable income for each year is the figure utilized. However, since
capital gains, wagering income, certain income from gifts, etc., are not subject to averaging, adjustments to the taxable income, as it
appears on Form 1040 for each year, are necessary.
A. WHO MAY FILE. — Generally, you may choose the provisions
of income averaging for 1967, by filing Schedule G with your Form
1040 if you meet the requirements of ( 1 ) citizenship or residence, and
(2) support. On a joint return both husband and wife must meet
the requirements.
(1) Citizenship or residence requirement. — You must have
been a citizen or resident of the United States throughout 1967.
A nonresident alien at any time during the five taxable year period
ending with 1967 is not eligible.
(2) Support requirement. — You must have furnished at least
50 percent of your own support for each of the years 1963 through
1966. In a year in which you were married it is only necessary that
you together with your wife provided at least 50 percent of the sup-
port of both of you. For definition of support see page 4, Form
1040 Instructions.
Exceptions. The support requirement is waived if —
(1) You were age 25 or more before the end of 1967 and you
were not a full-time student during at least any four of your tax-
able years beginning after you have attained the age of 21. Thus,
generally, if you are age 25 or over and have been out of school
for 4 years since age 21, you are eligible for averaging. You are
a student for a taxable year if during 5 calendar months of that
year you were a full-time student at an educational institution or
were pursuing a full-time course of institutional on-farm train-
ing under the supervision of an accredited agent of an educational
institution or of a State or political subdivision of a State.
(2) More than 50 percent of ,our adjusted taxable income for
1967 (line 7, column (a). Part I) is attributable to work per-
formed by you in substantial part during two or more of the four
taxable years preceding 1967, or
(3) You file a joint return for 1967 and not more than 25 per-
cent of the aggregate adjusted gross income (line 9, page 1, Form
1040) is attributable to you. Your husband (wife), however,
must meet the support requirement.
B. PROVISIONS INAPPLICABLE.— If you file Schedule G you
may not —
(1) Exclude from income any part of your earned income from
sources without the United States (see section 911 and Form 2555)
or any income from sources within possessions of the United States
(see sections 931-934 and Form 1040E).
(2) Use the tax tables on pages 12, 13, and 14, of the Form 1040
instructions. You may, however, use the standard deduction.
(3) Avail yourself of the limitation on tax under section
72(n)(2) for income resulting from certain distributions from an
employees' trust.
C. BASE PERIOD INCOME RULES.— Your base period income
for each of your base period years (1963-1966) must be determined
in a manner consistent with your return for 1967. If you make a
separate return for 1967, you must determine your separate base period
income for each of your base period years. If a husband and wife
make a joint return for 1967, they must determine the sum of their
separate base period incomes for each base period year. Thus, if you
and your wife make a joint return for 1967 and were married and
made joint returns with each other for any base period year, your base
period income for each such year is your aggregate taxable income for
that year. If you make a return for 1967 as a surviving widow(er)
(under section 2(b)). your base period income for each of the base
period years (1963-1966) is the sum of your base period income and
that of your deceased husband (wife) for each such year. If a hus-
Salary
Dividends
Adjusted Gross Income
Total of itemized deductions and personal exemptions
Taxable Income (Separate Income and Deductions) .
band and wife married in 1967 and make a joint return for 1967, and
neither person was married from 1963 through 1966, their base period
incomes for each of those years is the sum of the husband's separate
base period income and that of his wife for each such year.
In some cases the computation of your separate base period income
for a base period year may require as many as three computations.
The facts in each case determine how many computations are neces-
sary. For instance, if you were married for 1967 and made a joint
return with your wife (husband), but had a different wife (husband)
for 1967 than for a base period year, two computations are necessary.
In such case, your separate base period income for the year in question
is the larger of the following amounts:
(1) The amount of your adjusted separate income and deduc-
tions for the base period year.
(2) One-half the total amount of base period income resulting
from adding your adjusted separate income and deductions to the
adjusted separate income and deductions of your wife (husband) for
that base period year.
However, if you and your wife file separate returns for 1967, a
third computation is necessary. Your separate base period in-
come will be the largest of the amounts determined under (1)
and (2) above and:
(3) One-half the total amount of the base period income re-
sulting from adding your adjusted separate income and deductions
to the adjusted separate income and deductions of your wife (hus-
band) for 1967 for that base period year.
The amount of your separate income and deductions for a base
period year is the excess of your gross income for that year over your
allowable deductions. Your separate deductions for any base period
year for which you made a separate return are the deductions allow-
able on that return. If you made a joint return for a base period year,
your separate deductions are ( 1 ) in the case of deductions allowable
in computing your adjusted gross income, the sum of such deductions
attributable to your gross income, and (2) in the case of deductions
allowable in computing taxable income (exemptions and itemized
deductions), the amoimt resulting from multiplying the amount of
such deductions allowable on the joint return by a fraction whose
numerator is your adjusted gross income and whose denominator is
the aggregate adjusted gross income on the joint return. However, if
85 percent or more of the aggregate adjusted gross income of a hus-
band and wife is attributable to either one, all of the deductions
allowable in computing taxable income are allowable to the one to
whom such income is attributable. See specific instruction 1, under
Part I, on adjusted gross income
In computing your separate base period income when community
property laws are applicable, you must take into account all of the
earned income you earned, without regard to the community property
laws, or your share of the community earned income under the com-
munity property laws, whichever is greater.
If you must determine your separate base period income for any
of the base period years, show the computation and give names under
which the returns were filed in the space provided on page 2. If
additional space is needed show your computation on an attachment.
An example illustrating such computation follows:
H and W are calendar year taxpayers who were married and other-
wise eligible to choose the benefits of income averaging for the tax-
able year 1967 for which they made a joint return. W, however, was
married to and made a joint return with A for the taxable year 1963.
H was unmarried for 1963. H and W compute their base period
income for 1963 in the following manner:
A & W (Joint Return) A W H
. . <I6,000 ♦11,500 <4,500 $3,000
. . 2.000 500 1,500 1,000
$18,000
3.600
$14,400
$12,000
2,400
$9.600
1,500
$6,000
1,200 (1)
$4,800
$4,000
1.600
$2,400
X 3600
(Total of itemized deductions and personal _j2oo
exemptions on A & W's joint return)
(1) 6000 (W's separate adjusted gross income)
18000 (A and W's adjusted gross income from
joint return)
Method No. 1 — Ws separate income and deductions $4,800
Method No. 2 — W and A's taxable income from joint return, $14. 400 x 50 percent $7,200
W's separate base period income is $7,200, the larger of the two methods. H and W's base period income (since there are no adjustments) for
1963 is $9,600 (H's separate base period income of $2,400 (unmarried in 1963) plus W's separate base period income of $7,200).
248
Individual Returns/1967 • Forms and Instructions
Page 4
SPECIFIC INSTRUCTIONS
The following instructions are numbered to correspond with the line numbers in each part of the form.
Parti
1 Except as noted below, enter on this line the amount (never less
than zero) from —
(a) Form 1040 (1963-67)— line Ud, page 1
,.,.., ,,v ■■ , X (Tax Computation
(b) Form 1040A (1964-66)— Ime 5, page 4 U^j^^j^,^ ^^^i
Form 1040A ( 1963 )— Ime 5. page 3 [ 1040A Instructions
For any year for which you use the tax tables to compute your tax,
you may arrive at the amount to be entered in line 1, by subtracting
from your adjusted gross income (see below) the standard deduction
and $600 multiplied by the number of exemptions. Adjusted gross
income is —
(a) Form 1040 (1963-67)— line 9, page 1
(b) Form 1040A (1963-66)— item 7, page 1
NOTE: If you were not married to and did not file a joint return
with the same wife (husband) for every year after 1962, or were
not single for all those years, it will be necessary to determine the
amount to be entered in columns (b), (c), (d), and (e) in accord-
ance with General Instruction C.
2 Enter on this line for each base period year the net amount of
income previously excluded from income because it was earned income
derived from sources without the United States or from income within
its possessions (sections 911 and 931-934). For 1967 you may not
exclude such amounts from gross income and they will therefore be
reflected in taxable income.
3 If any amount entered in line 1, columns (b), (c), (d), and (e)
is an amount determined under Base Period Income Rules (General
Instruction C) then the capitaj gain net income for the same year must
be determined using the same method that was used for that year in
line 1.
4 You must enter for all years certain amounts of income attribut-
able to interests in property which were received, during 1967, or any
base period year (1963 through 1966), as a gift, bequest, devise, or
inheritance, but only if the amount of such net income for 1967 ex-
ceeds $3,000. (If the property was received prior to 1963 no entry is
required.) If you have an interest in more than one piece of prop-
erty, the income to be taken into account is the sum of the incomes
(losses) for the year from each piece of property. If the adjustment
is required for 1967 (because it exceeds $3,000), then an entry for
this item must be made for all the base period years for income (dis-
regard any net loss(es)) in those years attributable to gifts, etc., re-
ceived during the base period even though such income for any of
these years does not exceed $3,000. Unless you establish the actual
amount of net income atuibutable to an interest in property for all the
years 1963 through 1967, the amount of net income is deemed to be 6
percent of the fair market value of such interest on the date of its
receipt for all such years.
The above rules do not, however, apply to income attributable to
gifts, bequests, devises, or inheritances between husband and wife if
they file a joint return for 1967 (including a joint return filed by a
survivor with his deceased wife (husband) for 1967), or if one of
them files a return as a surviving widow(er) for 1967. The rules do
apply where the property transferred was received by the transferor
husband (wife) from a third party in any of the years 1963 through
1967, as a gift, bequest, devise, or inheritance.
5 Include income attributable to the following sources in the total
to be entered on this line (show itemization in space provided on
page 2):
(a) Wagering income. The amount which is attributable to the
excess of gains over losses from wagering transactions.
(b) Income from oil and gas properties. The amount received
from the sale of any oil or gas property to which section 632 applies.
(c) Claims against the United States. The araoimt received
from the United States to which section 1347 applies.
(d) Excess Community Income. If you are married, a resident
of a community property state, and file a separate return for 1967,
you must include in this line the excess of the community earned
income reportable by you over the amount of such income attrib-
utable to your services. No adjustment need be made where the
community earned income attributable to your services exceeds 50
percent of the aggregate community earned income. The follow-
ing example illustrates this. —
Attributable to Service of
H W Total
Community Earned Income .... $40,000 $20,000 $60,000
(1) H filing a separate return has no adjustment since the
amount of earned income attributable to his services ($40,000)
exceeds 50 percent of the aggregate community earned income
($30,000).
(2) W filing a separate return must include in the total for
this line $10,000, the excess of the community earned income
reportable by her ($30,000) over the amount of community
earned income attributable to her services ($20,000).
(e) Certain amounts received by owner-employees. The amount
of income resulting from a premature or excessive distribution
from a qualified employees' pension plan or trust to an employee
who is (or was) also an owner of the business. The amount of
such income is the amount subject to a penalty under section
72(m)(5).
Part II
3(a). Generally, the entry on this line is one-fourth of the sum of
the capital gain net income in line 3, columns (b), (c), (d), and (e).
Part I. However, capital gain net income for any base period year
may not exceed the base period income (line 7, columns (b), (c),
(d), and (e). Part I) for such year computed without reduction by
the capital gain net income for such year. Line 6, Part I, indicates
whether the adjustment for any year is necessary. If any of the
amounts on line 6 in columns (b), (c), (d), and (e) are less than
zero, then for that year add lines 3 and 6. If the resulting sum is
less than zero your capital gain net income for such year is zero. The
following examples will illustrate this. —
Example (1) — Column (b), Part I
Line 3 *100
Line 6 (670)
Capital gain net income for this year for purposes of
computing entry for line 3(a), Part 11 zero
Example (2)—
Line 3 *2000
Line 6 (1300)
Capital gain net income for this year for purposes of
computing entry for line 3(a), Part II $700
Parts IV and V
To figure your tax use the tax rate schedules on page 1 1 of the in-
struction booklet for Form 1040.
U.S. SOUERNMENT PRINTING OFFICE :1«7-O-260-013
individual Returns/1967 • Forms and Instructions
249
1040-ES
U.S. Treasury Department
Internal Revenue Service
Declaration of Estimated Income Tax
for Individuals
INSTRUCTIONS
NOTE: If any date shown falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.
1. Purpose of declaration.— The purpose of the declaration is to
provide a basis for paying currently any income and self-employ-
ment tax due in excess of the tax withheld. Therefore, declarations are
required only from individuals whose wages or other income exceed
the amounts specified in Instruction 2.
2. Who must make a declaration. — Every citizen of the United
7. Joint declaration. — A husband and wife may file a joint dec-
laration, except in the following cases: if either the husband or the
wife is a nonresident alien; if they are separated under a decree of
either divorce or separate maintenance; or if they have different tax-
able years. If a joint declaration is made but a joint return is not made
for the taxable year, the estimated tax for such year may be treated as
States or resident of the United States, Puerto Rico, Virgin Islands,
Guam, and American Samoa shall make a declaration of his estimated
tax on Form 1040-ES if his total estimated income and self-employ-
ment tax exceeds his withholding (if any) by $40 or more and he:
(a) can reasonably expect gross income exceeding —
(1) $10,000 for a head of household or a widow or widower
entitled to the special tax rates;
(2) $5,000 for other single individuals;
(3) $5,000 for a married individual not entitled to file a joint
declaration;
(4) $5,000 for a married individual entitled to file a joint dec-
laration, and the combined income of both husband and wife can
reasonably be expected to exceed $10,000; OR
(i) can reasonably expect to receive more than $200 from sources
other than wages subject to withholding.
A nonresident alien who is required to file a declaration of esti-
mated income tax must use Form 1040-ES (OIO).
3. When and where to file declaration. — Your declaration must
be filed on or before April 15, 1968, or such later date as is specified in
Instructions 8, 9, and 10.
Taxpayers located in Alabama, Florida, Georgia, Mississippi, North
Carolina, South Carolina, or Tennessee, should file Form 1040-ES
with the Director, Internal Revenue Service Center, 4800 Buford
Highway, Chamblee, Georgia, 30006. Taxpayers located in states
other than those mentioned, should file with the Director of Internal
Revenue for their district.
U.S. citizens with foreign addresses, except A.P.O. and F.P.O.
addresses, and all U.S. citizens who expect to exclude income under
sections 911 (earned income from sources without the United States)
and 931 (income from sources within possessions of the United
States) must file Form 1040-ES with the Director of International
Operations, Internal Revenue Service, Washington, D.C. 20225.
Taxpayers with Puerto Rico addresses and all taxpayers who expect
to exclude income under section 933 (income from sources within
Puerto Rico), must file with Director of International Operations,
U.S. Internal Revenue Service, Ponce de Leon Avenue and Bolivia
Street, Hato Rey, Puerto Rico 00917.
4. Name and address, including ZIP code.— If available, the
top part of the special label from your tax return booklet may be used
to address your declaration. If the name or address on the label is not
correct for purposes of this declaration do not use the label but enter
your correct name and address including ZIP code on the declaration.
5. Social security number(s). — Enter your number exactly as
shown on your social security card. Married persons must show both
numbers whether filing a separate or joint declaration.
6. Payment of estimated tax.^Your estimated tax may be paid
in full with the declaration, or in equal installments on or before
April 15, 1968, June 15, 1968, September 15, 1968, and January 15,
1969. The first installment must accompany the declaration. Make
checks or money orders payable to "Internal Revenue Service." Please
write your social security number on your check or money order.
The declaration of estimated tax form is designed to apply the over-
payment credit from 1967, if any, against the first installment of your
1968 estimated tax by entering the full amount of the credit on line 7
and line 8. However, if you wish to apply your 1967 overpayment
credit evenly against each installment rather than all against the first
installment, divide the credit shown on line 7 by the number of install-
ments required to be made, and enter that portion on line 8.
the estimated tax of either one, or may be divided between them in
such manner as they may agree.
8. Farmers and fishermen. — If at least two-thirds of your gross
income is derived from farming or fishing, you may file the declaration
on or before January 15, 1969, instead of April 15, 1968. If you wait
until January 15, 1969, you must then pay the entire amount of the
estimated tax (line 9 of the declaration). However, if you file your
final tax return on or before February 15, 1969, and pay the total tax
at that time, you need not file a declaration for 1968.
9. Changes in income, exemptions, etc. — Even though your
situation on April 15 is such that you are not required to file,
your circumstances may change so that you will be required to
file a declaration later. In such case the time for filing is as follows:
June 15, if the change occurs after April 1 and before June 2; Sep-
tember 15, if the change occurs after June 1 and before September 2;
January 15, 1969, if the change occurs after September 1. The esti-
mated tax may be paid in equal installments on the remaining payment
dates.
If by January 31, 1969, you file your 1968 income tax return and
pay in full the balance of tax due, then on or before January 15, 1969,
you need not — (a) file any required amended declaration; (b) file an
original declaration which would be due for the first time on January
15, 1969; or (c) pay the last installment of estimated tax.
10. Amended declaration. — If, after you have filed a declaration,
you find that your estimated tax is substantially increased or decreased
as a result of a change in your income or exemptions, you should file
an amended declaration on or before the next filing date — June 15,
1968, September 15, 1968, or January 15, 1969. For this purpose, use
the form provided on the bill if one is mailed to you for estimated tax
payments. If you do not receive a bill, obtain Form 1040-ES
(Amended) from any Internal Revenue Service office.
Any amended declaration should be filed with the Internal Revenue
office with whom the original declaration was filed even if you move to
another district, and whether or not you expect to file your individual
income tax return for 1968 with that office.
11. Fiscal year. — If your return is not on a calendar year basis,
change all dates to correspond with your fiscal year,
12. Additional charge for failure to pay estimated income
and self-employment tax. — An additional charge of 6% a year is
imposed by law for underpayment of installments of estimated tax
except in certain situations. The charge does not apply if each install-
ment is paid on time and (a) is at least 80 percent (66%% for
farmers and fishermen) of the amount due, (b) is at least as much as
would have been paid if based on the tax (including self-employment
tax) shown on your 1967 return, or (c) is based on a tax computed
by using your income for last year and tliis year's tax rates and exemp-
tions. For additional exceptions in unusual cases see Form 2210.
13. How to estimate your tax for 1968 If you made a 1967
return on Form 1040 and expect your income, exemptions, and deduc-
tions for 1968 to be the same, enter on line 3 of your 1968 declaration
the amount shown on line 16, page 1, Form 1040 for 1967. Otherwise
use Form 1040 and related instructions as a guide. If you are
self-employed use Schedules C-3 (Form 1040) or F-1 (Form 1040),
Form 1040SS, or Form 1040P.R. for 1967 together with related
instructions, to assist you in estimating your self-employment tax for
1968. 1»— 79322-2
250
Individual Returns/1967 • Forms and Instructions
INCOME TAX COMPUTATION SCHEDULE— FOR TAXPAYERS NOT USING TAX TABLE
Page 2
1 Enter amount of total income expected in J968 (line 9, page 1. Form 1040)
2 If deductions are itemized, enter total. Otherwise, see Form 1040, page 1, line 11a, for standard deduction . . .
3 Subtract line 2 from line 1. Enter the difference here
4 Enter your exemptions ($600 for each exemption, including additional exemptions for age and blindness) .
5 Subtract line 4 from line 3. Enter the difference here. This is your estimated taxable income
6 Tax on amount on line 5. (Include tax from recomputation of prior year investment credit.) NOTE: If you use the
"income averaging" method for computing your tax use Schedule G (Form 1040) as a guide. If you expect to use
the capital gains alternative tax computation, use Schedule D (Form 1040) as a guide
7 Credits (see Form 1040, page 2, Part V and Form 4136, line 4)
8 Your estimate of 1968 tax (line 6 less line 7). Enter here and on line 1 below
9 Your estimate of 1968 self-employment income $ ; if $6,600 or more, enter $422.40; if less, multiply
*K.» ..™-. -* K., £ Ao/ c^*j^, h«,.« ■,r,ri ^r^ lina o Kain,., ( If jo'it declaratioo and both have self-ampioymentl
'fie amount by 6.4%. Enter here and on line 2 below jj^^^^,,^^!,, ^,,^„t, ^„^p^t,„„„, ,„j J,,,', „„l|
Form 1040-ES
U.S. Treasury Department
Internal Revenue Service
U.S. Declaration of Estimated Income Tax for Individuals — 1968
For calendar year 1968 or fiscal year ending , 19
First name and initial (If joint declaration, use names and initials of both)
k.ast name
Your social socurlty numbor
Please
print
or type
Address (f^umber and street)
Spouie'i toclal tocurlty numbor
City, State, and ZIP code
1 Your estimate of 1968 income tax
2 Your estimate of 1963 self-employment tax (see line 9 of Income Tax Computation Schedule above) . .
3 Total estimated tax (add lines 1 and 2)
4 Estimated income tax withheld and to be withheld during entity year 1968
5 ESTIMATED TAX (line 3 less line 4) (If less than $40, no declaration is required)
6 COMPUTATION OF INSTALLMENT. Check proper box below and enter amount indicated.
If this declaration is I D April 15, 1968, enter 1/4 of line 5; Q Sept. 15, 1968, enter i/j of line 5
due to be filed on: | □ June 15, 1968, enter 1/3 of line 5; □ Jan. 15, 1969, enter amount on line 5
7 If you had an overpayment on your 1967 income tax return which you elected to
have applied as a credit against your 1968 estimated tax, enter the amount here
8 To apply entire overpayment credit to this installment and any excess to the next, enter here the amount on line 7.
To spread credit evenly to each installment, divide it by numt>er of installments and enter result here
9 Amount to be pa'd with this declaration at time of filing (line 6 less line 8) Please make separate remittance for this payment.
I have examined this declaration and to the best of my knowledge it is correct.
Signature(s)^^
If joint estimate, both husband and wife must sign
.., 19..
Form 1040-ES
U.S. Treasury Department
Internal Revenue Senrice
U.S. Declaration of Estimated Income Tax for Individuals — 1968
For calendar year 1968 or fiscal year ending , 19
First name and initial (If joint declaration, use names and initials of both)
l.ast name
Your ioclal Mcurlty numbor
Please
print
or tirpe
Address (Number and street)
SpouM's social tocurlty numbor
City, SUte, and ZIP code
1 Your estimate of 1968 income tax
2 Your estimate of 1968 self-employment tax (see line 9 of Income Tax Computation Schedule above) . .
3 Total estimated tax (add lines 1 and 2)
4 Estimated income tax withheld and to be withheld during entire year 1968
5 ESTIMATED TAX (lines less line 4) (If less than $40, no declaration is required)
6 COMPUTATION OF INSTALLMENT. Check proper box below and enter amount indicated.
If this declaration is I D AP"' 15, 1968, enter i/^ of line 5; □ Sept. 15, 1968, enter 1/2 of line 5
due to be filed on: [ □ June 15, 1968, enter I/3 of line 5; □ Jan. 15, 1969, enter amount on line 5
7 If you had an overpayment on your 1967 income tax return which you elected to
have applied as a credit against your 1968 estimated tax, enter the amount here
8 To apply entire overpayment credit to this installment and any excess to the next, enter here the amount on line 7.
To spread credit evenly to each installment, divide it by number of installments and enter result here
9 Amount to be paid with this declaration at time of filing (line 6 less line 8) Please make separata remittance for this payment .
'•.'•fxif^i^^^
^^^
I havo examined this declaration and to the best of my knowledge it Is correct.
Sjgnature(s)^ ■■ °***
^ Qpo 1ft— 7S322-] If joint estimate, both husband and wife must sign u.s. govern
19
GOVERNMENT PRINTING OFFICE : 1«7— O-260-0 U
Individual Returns/1967 • Forms and Instructions
251
3468
U.S. Trusury Oapirtmant
Inttmal Rtvtnut S*nrlc«
Computation of Investment Credit
TO BE ATTACHED TO YOUR TAX RETURN
For calendar year 1967 or other taxable year beginning
1967. ending _ 19
67
Name and address
1 Investment in new and used property including investment in suspension period property
NOTE: Include your share of investment in property by a partnership, estate, trust, small business corporation, or lessor.
Type of
property
NEW
PROPERTY
USED
PROPERTY
(See instructions for
dollar limitation)
(a)
(b)
(c)
(d)
(e)
(f)
(1)
Life yeirs
4 or more but less than 6
6 or more but less than 8
8 or more
4 or more but less than 6
6 or more but less than 8
8 or more
(2)
Cost or basis
(3)
Applicable percentage
33'/,
66%
100
33'/.
66%
100
(4)
Imestment
(Column 2 k column 3)
2 Total investment — Add lines 1(a) through (f)
3 (a) Amount of investment on line 2 which is attributable to suspension period property ....
(b) Amount of exemption from suspension period property (cost of suspension period property
in column 2, line 1, which is selected to be treated as qualified property — not to exceed
$20,000 less any amount selected in prior year) |
(c) Enter in column 2 below the amount of investment on line 3(b) according to life years:
Life yeers
(2)
Cost or basis
(3)
Appliceble percentase
(4)
{Column 2 i column 3)
4 or more but less than 6
33'/,
6 or more but less than 8
66%
8 or more
100
(d) Total of column 4
4 Line 3(a) less line 3(d)
5 Total qualified investment — Line 2 less line 4
6 Tentative investment credit — 7% of line 5 (3% for public utility property) .
7 Carryback and carryover of unused credit(s) (attach computation) . . .
8 TOTAL — ^Add lines 6 and 7
LIMITATION
9 (a) Individuals — Enter amount from line 12, page 1, Form 1040
(b) Estates and trusts — Enter amount from line 25 or 26, page 1, Form 1041 .
(c) Corporations — Enter amount from line 7, Tax Computation Schedule, Form 1120
10 Individuals, estates and trusts: (a) Foreign tax credit
(b) Retirement income credit
11 Total— Add lines 10(a) and (b)
12 Line 9 less line 11
(Married persons filing separately, affiliated groups, estates and trusts, see instruction 13)
13 (a) Enteramount on line 12 or $25,000, whichever is lesser
(b) If line 12 exceeds $25,000, multiply the excess by the applicable percentage determined in ac-
cordance with instruction 13
14 Total— Add lines 13(a) and (b)
15 Less 7% of line 4 (3% for public utility property)
16 Line 14 less line 15
17 Investment credit — Enter amount on line 8 or line 16, whichever is lesser
SCHEDULE A
If any part of your investment in 1 above was made by a partnership, estate, trust, small business corporation, or lessor complete the following:
Name
Address
Property
(Paitneraliip, estate, tnist etc.)
Mm
Used
Ufe yean
$
$
i»
-^— -I
252
Individual Returns/1967 • Forms and Instructions
GENERAL INSTRUCTIONS
A. Who Must File. — Any individual, estate, trust, or corporation
claiming an investment credit must attach this form to its income tax
return. Partnerships must complete the information set forth in
Schedule K of Form 1065. Small business corporations must attach
a statement to their returns showing the allocation of investment (in-
cluding investment in suspension period property) to the shareholders
by amount, type and life of property as shown in item 1 of this form.
Estates and trusts which apportion the investment between the es-
tate or trust and the beneficiaries should in addition to tiling this
form attach a statement showing the allocation of the investment
(including investment in suspension period property) among the
beneficiaries.
B. When Allowed. — A credit is allowed against your tax for
investment in certain depreciable property having an estimated useful
life of 4 years or more for the first year such property is placed in
service.
C. Property Defined. — The investment credit is applicable to
(a) tangible personal property, (b) real property (except for build-
ings and their structural components) if used as an integral part of
manufacturing, production or extraction, etc., or used .is a research
or storage facilit)- in connection with these activities, and (c) eleva-
tors and escalators.
The investment credit is not applicable to (l) suspension period
property; (2) certain property which is used predominantly outside
the United States; (3) property used for lodging or in connection
with furnishing lodging, except (a) property used in certain com-
mercial facilities located therein (such as a restaurant) or (b) prop-
erty used by a hotel or motel; (4) property used by a tax-exempt
organization (except where the unrelated business income tax ap-
plies); (5) property used by governmental units; (6) livestock (in-
cluding racehorses).
D. Election for Leased Property.— A lessor may elect to treat
an investment in new property as if made by the lessee instead of
rlie lessor. See section 48(d),
E. Replacement Property. — Where insured property is ilamaged
or destroyed as a result of a casualty or is stolen, reinvestment of the
insurance proceeds in replacement property may not be eligible for
the investment credit.
F. Recomputed Tax on Early Disposition of Property.— Where
property is disposed of prior to the life used in computing the invest-
ment credit, the tax for the year in which the property is so disposed
of must be increased by the difference between the credit taken on
such property and the credit which would have been allowed had the
actual life been used. Such increase should be reported on the line
provided on your tax return.
G. Carryback and Carryover of Unused Credits. — If the in
vestment credit exceeds the limitation, the excess shall be an invest-
ment credit carryback to each of the 3 preceding taxable years and a
carryover to each of the ~! succeeding taxable years. A claim for re
fund based upon the carryback of an unused investment credit may bc
madc on Form 843 or by filing an amended return for the year to
which the unused credit is carried. Taxpayers who desire a tentative
(quick) refund may file Form 1045 (individuals) or Form 1139
(corporations).
H. Basis and Cost. — The credit for new property applies to the
basis of the property. The credit for used property applies to the
cost of the property. The cost of used property does not include
the basis of any property traded in unless the trade-in resulted in the
recapture of all or any portion of an investment credit previously
allowed or in a reduction of an investment credit carryback or carry-
over. No adjustment for additional first-year depreciation or salvage
value is required.
I. Suspension Period Property. — The suspension period is the
period beginning on October 10, 1966, and ending on March 9, 1967.
Suspension period property is property which would otherwise
qualify for the investrnent credit but does not qualify for the credit
because it is property —
( 1 ) whose construction, etc., began during the suspension period
or began, pursuant to an order placed during such period, before May
24, 1967. or
(2) which was acquired by the taxpayer during the suspension
period or acquired by the taxpayer, pursuant to an order placed during
such period, before May 24, 1967-
Property referred to in (1) above will be suspension period prop-
erty only to the extent of that portion of the cost attributable to con-
struction, etc., before May 24, 1967.
J. Exemption from Suspension of $20,000 of Investment. —
A taxpayer may select to exempt from suspension of the investment
credit up to $20,000 of the cost of investment in suspension period
property purchased for use in his trade or business. Thus, up to
$20,000 of the cost of such investments which would otherwise be
ineligible for the credit may be selected to be treated as qualified prop-
erty. This exemption applies to property used in a trade or business
but not to property used for the production of income.
The $20,000 exemption from suspension is not an annual exemption
but is the total amount of suspension i>^riod property which may
be selected to be treated as qualified property for all taxable years.
In determining the amount selected to be exempt from suspension
F>eriod property, the following rules apply:
(1) The cost of used property is determined under the same rules
set forth in instruction H. Property inherited, received as- a gift, or
acquired from certain related parties does not qualify.
(2) Affiliated groups must apportion the $20,000 exemption
among all members.
(3) The $20,000 limitation applies to a partnership and to each
partner.
(4) If a husband and wife file separate returns and if each placed
suspension period property in service during the taxable year, the
exemption for each may not exceed $10,000.
K. Exceptions to Suspension Period Property. — Section 48(h)
(3) through (13) provides exceptions to the definition of suspension
period property. In general, if the following type of property is
otherwise qualified it will continue to be eligible for the investment
credit: (1) Certain water and air pollution control facilities; (2)
certain replacement property; (3) property received in certain trans-
fers; (4) property acquired or constructed, etc., pursuant to a binding
contract in existence on and after October 9, 1966; (5) property con-
structed, etc.. if such construction, etc., was begun before October 10.
1966; and (6) property acquired, or constructed, etc., pursuant to cer-
tain other legal and economic commitments of the taxpayer.
SPECIFIC INSTRUCTIONS
Line 1. Suspension Period Property. — Although suspension period
property is not eligible for the investment credit, the basis of invest-
ment in such property placed in service during the taxable year
must be entered in line 1 since it must be taken into account in
lines }, 4, and 15 in determining the credit allowable with respect
to investment in qualified property.
New Property. — Enter the basis of property as described in in-
structions C and H placed in service during the taxable year.
Used Property. — Enter the cost (subject to dollar limitation
below) of used property placed in service during the taxable year.
Property inherited, received as a gift, or acquired from certain related
parties does not qualify for the investment credit. See instruction H
Dollar Limitation on Used Property. — In general, the amount of
used property (whether or not suspension period property) taken
into account may not exceed $50,000. In the case of a husband and
wife filing separate returns, and each has used property taken into
account, the amount may not exceed $25,000. In the case of a part-
nership the 550,000 limitation applies to the partnership and to each
partner. In the case of a corporation electmg not to be taxed, the
550,000 limitation applies to the corporation and to each shareholder
In the case of affiliated groups, the J50,000 limitation shall be re-
duced for each member of the group by apportioning $50,000 among
the members of such group in accordance with their respective
amounts of used property which may be taken into account.
Estates and Trusts. — In case of an estate or trust the amount of
investment I-; apportioned between the estate or trust and the benefi-
ciaries on the basis of income cf the estate or trust allocable to each.
Line 9. — Individuals and corporations filing forms other than
Forms 1040 and 1120, enter the amount of tax liability shown on
your return which is comparable to the amount to be used by a tax-
payer using Form 1040 or 1120. For nonresident aliens and foreign
corporations, such amount does not include the flat tax of 30 percent
imposed by sections 871(a) and 881.
Line 13. Limitation. — The investment credit may not exceed the
amount of the tax liability if the tax liability is J25,000 or less
For calendar years and other taxable years beginning before
March 10, 1967, if the tax liability (line 12) exceeds $25,000. the
applicable percentage to be used in line 13(b) is computed as follows:
Number of days in the taxable year after March 9, 1967, divided by
total number of days in the taxable year, multiplied by 25%, plus
25%; or ("i^ X 25%] + 25% = applicable percentage.
For taxable years beginning after March 9, 1967, if the tax
liability (hne 12) exceeds $25,000, enter 50 percent of the excess on
line 13(b).
In the case of a husband and wife filing separate returns and both
have qualified investments, the amount specified on lines 13(a) and
(b) shall be $12,500 instead of $25,000. In the case of affiliated
groups, the $25,000 specified on lines 13(a) and (b) shall be reduced
for each member of the group by apportioning the $25,000 among all
members In the case of an estate or trust, the $25,000 limitation
specified on lines 13(a) and (b) shall be reduced to an amount
which bears the same ratio to $25,000 as the amount of qualified
investment allocated to the estate or trust bears to the entire qualified
investment. -,■; r.po i«7-o-20o-ioa i«_^-i
Individual Returns/1967 • Forms and Instructions
253
3903
U S. Treasury Department
Internal Revenue Service
Moving Expense Adjustment
(Attach this statement to your individual income tax return)
67
(See instructions before completing this form)
Name and address as shown on page 1 of Form 1040
Did you receive an allowance or reimbursement from your employer for any expenses related to this move which were not
actual travel expenses for you and members of your household, or transportation expenses of your household goods and
personal effects? (See instruction 5.) □ Yes □ No
Dates
of
move
Departed
19
Arrived
, 19
(a) What is the d
new business
stance from your former residence to your
location? miles
(b) m
yo
at is the distance from your former residence to
jr former business location? miles
NOTE; The moving expense deduction is not allowed unless distance (a) is 20 or more miles farther than distance (b). However, any reimburse-
ment must be included in income reported on your return (see instruction 1).
Name and address of employer at old location
Name and address of employer at new location
Address of old residence
Period of employment in new location (see instruction 7)
Total number of weeks
From 19
..to
, 19
SCHEDULE OF EXPENSES
1 Travel expenses:
(a) Railroad, airplane, boat, etc., fares
(b) Meals and lodging en route
(c) Automobile expenses (attach schedule)
Total travel expenses
2 Transportation of household and personal property (see instruction 3)
3 Total moving expenses (add lines 1 and 2)
4 Reimbursement for this move (other than amounts included on Form W-2) (see instruction 6) . .
5 If employer's payments (line 4) are less than moving expenses (line 3), enter the excess expenses
here and on page 2, Part III, line 2, Form 1040
6 If employer's payments (line 4) are larger than moving expenses (line 3), enter the excess pay-
ments here and on page 2, Part II line 7, Form 1040 as "Excess moving reimbursement" .
254
Individual Returns/1967 • Forms and Instructions
INSTRUCTIONS
1. Who May Deduct Moving Expenses. — Employees,
including new employees, can deduct moving expenses which
include the cost of moving household goods, personal prop-
erty, the cost of traveling from the taxpayer's former residence
to his new residence, and the moving of an employee's per-
sonal automobile to his new place of residence.
The deduction is allowed only if (a) the change in job
location would have added at least 20 miles to the distance
to work if the taxpayer had not moved to a new residence, or,
if (b) he had no former principal place of work, his new
place of work is at least 20 miles from his former residence.
In either case, during the 12-month period immediately fol-
lowing his arrival in the general location of his new principal
place of work, the taxpayer must be a full-time employee, in
such general location, during at least 39 weeks.
2. "Reasonableness" of Moving Expenses. — The term
"moving expenses" includes only those expenses which are
reasonable under the circumstances of the particular move.
Generally, expenses are reasonable only if they are paid or
incurred for movement by the shortest and most direct route
available from the taxpayer's former residence to his new
residence by the conventional mode or modes of transporta-
tion actually used and in the shortest period of time commonly
required to travel the distance involved by such mode.
3. Household Goods and Personal Effects. — Ex-
penses of moving household goods and personal effects owned
by the taxpayer or a member of his household from the tax-
payer's former residence to his new residence includes the
actual cost of transportation or hauling, packing and crating,
in-transit storage, and insurance.
4. Traveling Expenses. — Expenses of traveling from the
taxpayer's former residence to his new residence include the
cost of transportation and of meals and lodging en route
(including the date of arrival) of both the taxpayer and mem-
bers of his household, who have both the taxpayer's former
residence and his new residence as their principal place of
abode. The deduction for traveling expenses is allowable
for only one trip made by the taxpayer and members of his
household; however, it is not necessary that the taxpayer and
all members of his household travel together or at the same
time. Members of the taxpayer's household do not include,
for example, an individual such as a servant, governess, chauf-
feur, nurse, valet, or personal attendant.
If the taxpayer uses his own automobile as the mode of
transportation he can compute the transportation expenses in
either of two ways: (1) the actual out-of-pocket expenses, for
example, gasoline, oil, repairs, etc., or, (2) at a rate of 5 cents
per mile. If you claim out-of-pocket expenses you must keep
adequate records to verify the amount. If you use the op-
tional method of 5 cents per mile you need only verify the
mileage used in the computation. (Attach schedule.)
5. Nondeductible Expenses. — Moving expenses do not
include such items as costs incurred in the purchase or sale
of property, losses arising from the sale of property, penalties
for breaking leases, mortgage penalties, expenses of refitting
rugs or draperies, expenses of connecting or disconnecting
utilities, losses arising from the disposal of memberships in
clubs, tuition fees, and similar items.
Travel expenses do not include, for example, living or other
expenses of the taxpayer and members of his household fol-
lowing their date of arrival at the new place of residence and
while they are waiting to enter the new residence or waiting
tor their household goods to arrive; expenses in connection
with house or apartment hunting; living expenses preceding
the date of departure for the new place of residence; expenses
of trips for purposes of selling property; expenses of trips to
the former residence by the taxpayer pending the move by his
family to the new place of residence; or any allowance for
depreciation.
6. Reimbursements and Allowances. — Include on
line 4 of this form, all payments (allowances or reimburse-
ments) received from your employer for expenses incurred
in connection with your moving unless they have been in-
cluded on your Form W-2. Any such amounts shown on
your Form W-2 must be reported on line 5, page 1, Form
1040. Check with your employer if you are in doubt as to
whether or not the payments are included in your Form W-2.
7. The 39-Week and 12-Month Period.— The 39 week
and 12-month period begin on the date you arrive in the
general location of your new principal place of work. Gen-
erally, this is the date on which you arrive in the new area, im-
mediately before you commence regular work on the new job,
regardless of when your family arrives or when you move into
the new residence. It is not necessary that you actually have
employment on the date you arrive at the new location. It
is not necessary that you work for one employer for the 39
weeks, nor that the weeks be consecutive. It is necessary
only that you be employed on a full-time basis, and within
the general commuting area of such place of employment
for at least 39 weeks during the 12-month period following
your arrival in the new area.
If, on or before the due date of your return, you have not
met the 39-week full-time employment test, but it appears that
by the end of the 12-month period that this requirement will
be met, you may claim these moving expenses on your 1967
return. However, you may claim this adjustment after you
meet the test in 1968 by filing either an amended 1967 return
or a claim for refund on Form 843 based upon the allowable
moving expenses. If you choose to claim this adjustment on
your 1967 return before meeting the 39-week test but then
fail to meet the test in 1968, you must either include the
amount as income on your 1968 return or file an amended
1967 return eliminating tlie adjustment claimed.
■irirtrtr u.s. government miHTiNG office ; i967— 0-260-102
069—16—^^—1
Section
10
Index
Adjusted gross deficit (SeeDeficit in
adjusted gross income), 170, 184, 185
Adjusted gross income classes, 116-129,
135-166, 184, 185
Adjusted gross income less deficit, 2,
7-11, 23-26, 116-129, 135-166, 170
Age 65 or over, 100
Itemized deductions returns, 102
Standard deduction returns, 101
Cumulative distribution, 7
Definition, 170
Form 1040A returns, 33
Historical data, 188, 189, 194, 195
Joint and surviving spouse returns,
15
Marital status, 2, 8, 10
Itemized deductions returns, 58,
60
Standard deduction returns, 51,
53
Metropolitan areas, 107, 113, 131,
132, 135-166
Regions, 114, 130
Returns with:
Alternative tax computation, 67,
75
Blindness exemptions, 50
Income averaging, 67, 68, 69
Investment income credit, 71
Itemized deductions, 61
Normal tax and surtax, 67, 74
Partnership income, 35
Standard deduction, 25, 54
Separate and single persons
returns, 19
States, 107, 108, 113, 114,
116-129
Adjustments (See Statutory adjustments),
178
Age 65 or over, 170
Metropolitan areas, 167, 168
Alternative tax computation returns, 67,
75
Definition, 170
Retirement income credit returns,
93, 103
Average income tax (dollars):
Alternative tax returns, 75
Cumulated, 7
Historical data, 190
Normal tax and surtax returns, 74
B
Blindness exemptions, 50, 65
Marital status, 65
Regions and States, 130
Bonds only requested , 14, 26, 29
Age 65 or over, 100
Form 1040A returns, 33
Joint and surviving spouse returns,
18
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Business net income, 2, 11, 27
Business or profession, 6, 11, 23, 185
Age 65 or over, 94, 97
Definition, 170
Historical data, 189
Joint and surviving spouse returns,
15
Marital status, 10
Itemized deductions, 60
Standard deduction, 53
Metropolitan areas, 131, 132
Regions, 114
Returns with:
Investment income credit, 71
Itemized deductions, 61
Partnership income, 35
Standard deduction, 54
Separate and single persons returns,
22
States, 114
Capital gain distributions, 4, 34
Definition, 170
Capital gains and losses, 39-41, 131, 132
Cash requested, 14, 26, 29
Age 65 or over, 100
Form 1040A returns, 33
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Children living or not living at home
exemptions, 50, 65
Marital status, 65
Metropolitan areas, 167, 168
Regions and States, 130
Classifications and terms, 169-179
Credit on 1968 tax, 14, 26, 29, 72
Age 65 or over, 100
Definition, 170
Joint and surviving spouse returns,
18
Credit on 1968 tax- -Continued
Returns with:
Itemized deductions, 64
Overpayment, 72
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Cumulative distributions, 7
Deficit (in adjusted gross income), 114,
116-129, 131, 132, 135-166
Dependents' exemptions, 50, 65
Marital status, 65
Metropolitan areas, 167, 168
Regions and States, 130
Dependent parents ' exemptions, 50, 65
Marital status, 65
Metropolitan areas, 167, 168
Regions and States, 130
Depletion, 6
Depreciation, 5
Description of the sample and limitation
of the data, 182-185
Dividend exclusion, 3, 34, 41
Definition, 170
Dividends and other distributions, 3, 34,
41, 179
Dividends in adjusted gross income, 2, 3,
10, 12, 24, 185
Age 65 or over, 98
Definition, 171
Form 1040A returns, 33
Joint and surviving spouse returns,
16
Marital status, 10
Itemized deductions, 60
Standard deduction, 53
Metropolitan areas, 131, 132
Regions, 114
Returns with:
Itemized deductions, 62
Partnership income, 36
Retirement income credit, 103
Standard deduction, 55
Separate and single persons returns,
20
States, 114
Dividends received, 34, 41
Metropolitan areas, 131, 132
Regions, 114
States, 114
Domestic and foreign dividends, 34, 41,
114, 131, 132
Definition, 171
255
256
Employee business expense deduction,
13, 25, 37, 63, 184
Age 65 or over, 99
Definition, 171
Joint and surviving spouse returns,
17
Returns with:
Itemized deductions, 63
Partnership income, 37
Standard deduction , 56
Separate and single persons returns,
21
Estates and trusts, 12, 24, 28, 184
Age 65 or over, 98
Definition, 171
Joint and surviving spouse returns, 16
Marital status, 10
Itemized deductions, 60
Standard deduction, 53
Returns with:
Investment income credit, 71
Itemized deductions, 62
Partnership income, 36
Standard deduction, 55
Separate and single persons returns,
20
Excess social security tax withheld, 14,
26, 184
Age 65 or over, 100
Defmition, 171
Joint and surviving spouse returns, 17
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
21
Exemptions, 13, 25, 50, 65, 184
Age 65 or over, 99, 130
Itemized deductions, 102
Standard deduction, 101
Definition, 171, 172
Form 1040A, 33
Joint and surviving spouse returns, 15
Marital status, 8, 65
Itemized deductions, 58
Standard deduction, 51
Metropolitan areas, 135-166, 167,
168
Regions, 130
Returns with:
Alternative tax computation, 75
Blindness exemptions, 50, 65, 130
Health insurance premiums, 48,
49
Investment income credit, 71
Itemized deductions, 61
Normal tax and surtax, 74
Partnership income, 37
Standard deduction, 54
Separate and single persons returns,
19
States, 116-129, 130
Explanation of classifications and terms,
169-179
Individual Returns/1967 • Index
Farm, 11, 23, 27, 94, 97, 185
Age 65 or over, 94, 97
Definition, 172
Joint and surviving spouse returns,
15
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Metropolitan areas, 131, 132
Regions, 114
Returns with:
Investment income credit, 71
Itemized deductions, 60
Partnership income, 35
Standard deduction, 54
Separate and single persons returns,
19
States, 114
Filing requirements, 187
Foreign tax credit, 13, 25
Age 65 or over, 99
Itemized deductions returns, 102
Standard deduction returns, 101
Definition, 172
Joint and surviving spouse returns,
17
Returns with:
Alternative tax computation, 75
Itemized deductions, 63
Normal tax and surtax, 74
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Form of return , 181
Forms and instructions, 199
Form 1040A, 181
Gross rental income, 5
Retirement income credit returns,
104
Gross royalty income, 6
H
Heads of household returns (see also
Marital status), 8, 10. 51, 53, 58, 60,
172
Income averaging returns, 68, 69, 83
Marginal tax rates, 83
Tax generated, 88
Health insurance premiums deduction, 48,
49, 172
Historical data, 187-197
I
Income averaging returns, 67, 68, 69, 83
Definition, 172
Heads of household returns, 83
Joint and surviving spouse returns, 79
Separate and single persons returns,
81
Income subject to tax (see also Taxable
income), 67 , 172
Income tax after credits, 2, 7, 8, 13, 25,
28
Age 65 or over, 99
Itemized deductions returns, 102
Standard deduction returns, 101
Definition, 172
Form 1040A returns, 182
Historical data, 190
Joint and surviving spouse returns,
17
Marital status, 8
Itemized deductions returns, 58
Standard deduction returns, 51
Metropolitan areas, 133, 135-166
Regions, 113, 115
Returns with:
Alternative tax computation, 75
Itemized deductions, 63
Normal tax and surtax, 74
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
States, 113, 115, 116-129
Income tax before credits, 13, 25, 28, 184
Age 65 or over, 99
Itemized deductions returns, 102
Standard deduction returns, 101
Definition, 172
Joint and surviving spouse returns, 17
Returns with:
Alternative tax computation, 67,
75
Itemized deductions, 63
Normal tax and surtax, 67, 74
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Interest received, 2, 12, 24, 27, 185
Age 65 or over, 94, 98
Definition, 173
Form 1040A returns, 33
Historical data, 189, 192
Joint and surviving spouse returns, 16
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Metropolitan areas, 133, 134
Regions, 115
Returns with:
Itemized deductions, 62
Partnership income, 36
Retirement income credit, 104
Standard deduction, 55
Separate and single persons returns,
20
States, 115
Investment and other income, 6, 30, 173
Investment tax credit, 13, 25
Age 65 or over , 99
Itemized deductions returns, 102
Standard deduction returns, 101
Definition, 173
Joint and surviving spouse returns, 17
Individual Returns/1967 • Index
257
Investment tax credit --Continued
Returns with:
Alternative tax computation, 75
Itemized deductions , 63
Normal tax and surtax, 74
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Itemized deductions, 13, 25, 48, 49, 58,
63, 181
Age 65 or over, 99, 102
Definition, 169, 173
Historical Data, 189
Joint and surviving spouse returns, 17
Marital status, 58
Metropolitan areas, 133, 134
Regions, 115
Returns with:
Alternative tax computation, 75
Blindness exemptions, 50, 65
Health insurance premiums, 48,
49
Normal tax and surtax, 74
Partnership income, 37
SejJarate and single persons returns,
21
States, 115
Joint and surviving spouse returns {see
aZsO marital status), 15, 173
Income averaging, 79, 172
Marginal tax rates, 79, 86
Tax generated, 86
Joint returns (see also marital status),
34, 173
Dividends and other distributions, 34
Metropolitan areas, 135-166
States, 116-129
M
Map, IRS regions, 112
Marginal tax rates, 70, 85
Definition, 173
Heads of household returns, 83, 88
Joint and surviving spouse returns,
79, 86
Separate and single persons returns,
81, 87
Marital status, 2, 8, 10, 169
Itemized deductions returns, 58, 60
Standard deduction returns, 51, 53
Medical expense deduction (See Health
insurance premiums), 172
Metropolitan areas, 107, 109-111
Minimum standard deduction, 13, 25, 28,
49, 56, 93, 181
Age 65 or over, 99
Joint and surviving spouse returns,
17
Returns with:
Partnership income, 37
Separate and single persons returns,
21
Moving expense deduction (see also
Statutory adjustments), 12, 24, 45, 46,
184
Age 65 or over, 98
Definition, 173
Joint and surviving spouse returns,
16
Returns with:
Itemized deductions, 62
Partnership income, 36
Standard deduction, 55
Separate and single persons returns,
20
N
No adjusted gross income returns, 181,
184, 185
No taxable income returns, 13, 25, 28
Age 65 or over, 93, 94, 99
Itemized deductions returns, 102
Standard deduction returns, 101
Joint and surviving spouse returns, 17
Returns with:
Investment income credit, 71
Itemized deduction, 63
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Nonhighway Federal gasoline tax, 14, 26,
29
Age 65 or over, 93, 100
Definition, 173
Joint and surviving spouse returns,
18
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Nonspecified refundable taxes withheld,
14, 26, 29
Age 65 or over, 93, 100
Definition, 174
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Nontaxable distributions received, 3, 34
Definition, 174
Nontaxable returns, 27, 169, 184, 185
Normal tax and surtax, 39, 74
Etefinition, 174
Number of returns (see also Specific type
of returns or classification)
O
Ordinary gain from sales of depreciable
property, 11, 23, 185
Age 65 or over, 97
Definition, 174
Ordinary gain from sales of depreciable
property - -Continued
Joint and surviving spouse returns, 15
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Returns with:
Itemized deductions, 61
Partnership income, 35
Standard deduction, 54
Separate and single persons returns,
19
Other sources of income or loss, 12, 24,
184
Age 65 or over, 98
Definition, 174
Joint and surviving spouse returns, 16
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Returns with:
Blindness exemptions, 50
Investment income credit, 71
Itemized deductions, 62
Partnership income, 36
Standard deduction, 55
Separate and single persons returns,
20
Other tax credits, 13, 25
Age 65 or over, 99
Itemized deductions returns, 102
Standard deduction returns, 99
Definition, 174
Joint and surviving spouse returns, 17
Returns with:
Itemized deductions, 63
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Other than age or blindness exemptions,
116-129
Metropolitan areas, 135-166
States, 116-129
Overpayment, 14, 26, 89, 184
Age 65 or over, 100
Definition, 175
Form 1040A returns, 33
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Partnership, 11, 23, 185
Age 65 or over, 97
Definition, 175
Joint and surviving spouse returns, 15
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Metropolitan areas, 131, 132
Regions, 114
258
Individual Returns/1967 • Index
Partnership- -Continued
Returns with:
Blindness exemptions, 50
Investment income credit, 71
Itemized deductions, 61
Partnership income, 35
Standard deduction, 54
Separate and single persons returns,
19
States, 114
Patterns of income, 6, 30
Payments on 1967 declarations, 14, 26
Age 65 or over, 100
Definition, 175
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 64
Overpayment, 72
Partnership income, 38
Standard deduction, 57
Tax due, 73
Separate and single persons returns,
22
Pensions and annuities, 12, 24, 185
Age 65 or over, 98
Definition, 175
Joint and surviving spouse returns, 16
Marital status, 10
Itemized deduction returns, 53
Returns with:
Blindness exemptions, 50
Itemized deductions, 62
Partnership income, 36
Retirement income credit, 104
Standard deduction, 55
Separate and single persons returns,
20
Percent distributions, 2, 7
Cumulative, 7
Marital status, 2
R
Refund(see aZso Overpayments), 33, 72,
73
Definition, 175
Regions and States, 114, 130, 169
Regulated investment company tax with-
held (See Tax withheld by regulated
investment companies)
Rents, 2, 5, 12, 24, 27, 42, 185
Age 65 or over, 98
Definition, 175
Joint and surviving spouse returns, 16
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Metropolitan areas, 133, 134
Regions, 115
Returns with:
Blindness exemptions, 50
Investment income credit, 71
Itemized deductions, 62
Partnership income, 36
Retirement income credit, 104
Standard deduction, 55
Separate and single persons returns,
20
States, 115
Retirement income tax credit, 13, 25, 28,
56
Age 65 or over, 99
Itemized deductions returns, 102
Standard deduction returns, 101
Definition, 175
Joint and surviving spouse returns, 17
Returns with:
Alternative tax computation, 75
Itemized deductions, 63
Normal tax and surtax, 74
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Royalties, 2, 5, 6, 12, 24, 27, 43, 185
Age 65 or over, 98
Definition, 176
Joint and surviving spouse returns, 16
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Metropolitan areas, 133, 134
Regions, 115
Returns with:
Investment income credit, 71
Itemized deductions , 62
Partnership income, 36
Standard deduction, 55
Separate and single persons returns,
20
States, 115
Salaries and wages (gross), 2, 11, 23,
185
Age 65 or over, 94, 97
Definition, 176
Form 1040A returns, 33
Historical data, 189, 191, 192
Joint and surviving spouse returns, 15
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Metropolitan areas, 131, 132
Patterns of income, 6, 30
Regions, 114
Returns with:
Blindness exemptions, 50
Investment income credit, 71
Itemized deductions, 61
Partnership income, 35
Standard deduction, 54
Separate and single persons returns,
19
States, 114
Sales of capital assets, 2, 11, 23, 185
Age 65 or over, 94, 97
Definition, 176
Historical data, 189, 191, 193
Joint and surviving spouse returns, 15
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Metropolitan areas, 131, 132
Regions, 114
Sales of capital assets --Continued
Returns with:
Blindness exemptions, 50
Investment income credit, 71
Itemized deductions, 61
Partnership income, 35
Standard deduction, 54
Separate and single persons returns,
19
States, 114
Sales of property other than capital
assets, 11, 23, 185
Age 65 or over, 97
Definition, 176
Historical data, 189, 191
Joint and surviving spouse returns, 15
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Returns with:
Investment income credit, 71
Itemized deductions, 61
Partnership income, 35
Standard deduction, 54
Separate and single persons returns,
19
Self-employed pension deduction {see also
Statutory adjustments), 13, 25, 46, 47,
184
Age 65 or over, 99
Definition, 177
Joint and surviving spouse returns, 17
Returns with:
Itemized deductions, 63
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Self-employment tax, 2, 14, 26
Age 65 or over, 100
Itemized deductions returns, 102
Standard deduction returns, 101
Definition, 177
Historical data, 187, 189
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 63
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Separate and single persons returns, 19
Income averaging, 68, 69
Marginal tax rates, 69, 70
Tax generated, 85
Separate returns of husbands and wives
(See Marital status), 177
Sick pay exclusion (see also Statutory
adjustments), 12, 24, 184
Age 65 or over, 98
Definition, 177
Joint and surviving spouse returns, 16
Returns with:
Itemized deductions, 62
Partnership income, 36
Standard deduction, 55
Separate and single persons returns,
20
Individual Returns/1967 • Index
259
Single persons not head of household or
surviving spouse (See Marital status),
177
Small business corporations, 12, 24, 184
Age 65 or over, 98
Definition, 177
Joint and surviving spouse returns, 16
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Returns with:
Investment income credit, 71
Itemized deductions, 62
Partnership income, 36
Standard deduction, 55
Separate and single persons returns,
20
Sources of data, 181, 182
Sources of income or loss (See Adjusted
gross income)
Standard consolidated area data, 109-111
Standard deduction, 13, 25, 47, 54-57,
181
Age 65 or over, 99
Definition, 177, 178
Historical data, 189
Joint and surviving spouse returns, 17
Marital status, 53
Metropolitan areas, 133, 134
Regions, 115
Returns with:
Alternative tax computation, 67,
75
Blindness exemptions, 50
Normal tax and surtax, 74
Partnership income, 37
Separate and single persons returns,
21
States, 115
Standard metropolitan statistical are#
data, 107, 109-111
State data, 113, 114
Definition, 107
Statutory adjustments, 2
Age 65 or over, 94
Definition, 178
Marital status, 10
Itemized deductions returns, 60
Standard deduction returns, 53
Surviving spouse returns (See Marital
status), 178
Synopsis of laws, 187
Tax after credits (See Income tax after
credits), 2, 7, 13, 25, 113, 115, 116-129,
133, 134, 135, 166, 184
Definition, 172
Tax before credits (See Income tax before
credits), 13, 25, 184
Tax computation, 67
Tax credits, 13, 25
Age 65 or over , 99
Itemized deductions returns, 102
Standard deduction returns, 101
Tax credits --Continued
Definition, 178
Joint and surviving spouse returns, 17
Returns with:
Alternative tax computation, 62,
75
Blindness exemptions, 50, 65
Itemized deductions , 63
Normal tax and surtax, 67, 74
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Tax due at time of filing, 14, 26, 73, 184
Age 65 or over, 100
Definition, 178
Form 1040A returns, 33
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 52
Separate and single persons returns,
22
Tax from recomputing prior year invest-
ment credit, 14, 26
Age 65 or over, 100
Definition, 178
Historical data, 189
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 63
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Tax generated, 70, 85-88
Tax rate schedules (See Marginal tax
rates)
Definition, 178
Tax savings under income averaging, 68
Definition, 178
Tax table returns, 2
Tax withheld, 14, 26, 184
Age 65 or over, 100
Definition, 178
Form 1040A returns, 33, 181, 182
Joint and surviving spouse returns, 18
Returns with:
Itemized deductions, 64
Overpayment, 89
Partnership income, 38
Standard deduction, 57
Tax due, 91
Separate and single persons returns,
22
Tax withheld by regulated investment
companies, 14, 26
Age 65 or over, 100
Definition, 178
Joint and survivmg spouse returns, 18
Returns with:
Itemized deductions, 64
Partnership income, 38
Standard deduction, 57
Separate and single persons returns,
22
Taxable income, 2, 7, 13, 25, 184
Age 65 or over, 99
Itemized deductions returns, 102
Standard deduction returns, 101
Definition, 179
Form 1040A returns, 33, 181, 182
Historical data, 189, 190
Income averaging, 67, 68, 69, 83
Joint and surviving spouse returns, 17
Marital status, 2, 8
Itemized deductions returns, 58
Standard deduction returns, 52
Marginal tax rates, 70, 85
Metropolitan areas, 133-166
Regions, 115
Returns with:
Alternative tax computations, 75
Blindness exemptions, 50
Itemized deductions, 63
Normal tax and surtax, 74
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
States, 115, 116-129
Taxable returns, 7, 11, 23, 97, 101, 102,
184, 185
Cumulated, 7
Definition, 169
Taxpayers' exemptions, 50, 65
Marital status, 58
Metropolitan areas, 167
Regions and Slates, 130
Ten percent standard deduction, 13, 25,
56, 181
Age 65 or over, 99
Joint and surviving spouse returns, 17
Returns with:
Partnership income, 37
Separate and single persons returns,
21
Total deductions , 13, 25, 184
Age 65 or over, 99
Itemized deductions returns, 101
Standard deduction returns, 102
Etefinition, 179
Joint and surviving spouse returns, 17
Marital status, 8
Itemized deductions returns, 58
Standard deduction returns, 52
Returns with:
Blindness exemptions, 50
Itemized deductions, 63
Partnership income, 37
Standard deduction, 56
Separate and single persons returns,
21
Transportation of household and personal
property, 46
Type of tax payment, 72
Definition, 174, 178
us GOVEBNMtNT fRINTtNO OFFICE I»<fl0 — 3Stt-7«
1/ STATISTICS IQCl
' OF INCOME 100 I
INDIVIDUAL
icrP'
^C3
^ Sec.
I 1 Returns Filed and
Sources of Income
I 2 Deductions and
I Exemptions
3 Tax Computation
and Tax Rates
4 Age 65 or Over;
Retirement Income Credit
F
5 state and
Metropolitan Areas
6 Classifications
and Terms
7 Sources, Sample, and
Limitations of the Data
8 Historical
Summary
9 Forms and
Instructions
10 Index
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