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BOSTOl^ 
PUBLIC 
LIBRARY 







^Cvsi. 



STATISTICS iQcn; 

OF INCOME luDl 



INDIVIDUAL 




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A < 



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U \ZJ 




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 
the Super/nter7dent of Documents, U.S. Government 
Printing Office, Wasfi/ngton, D.C. 20402 

Other recent publications for sale 

Zip Code Area Data, Individual Income Tax Returns, 1966 (96 pp., $1.00) 

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^) 

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

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

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

Publications in preparation 

Business Tax Returns for 1967 

Corporation Income Tax Returns for 1967, Preliminary 

Corporation Income Tax Returns for 1966 

Foreign Income and Taxes for 1964, 1965, and 1966 

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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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-^ 



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s^§s§§ §§§§§ 



01 (h 



I gUS^a.;S. :&«&%& A^S^S.^ »%;^ 




Individual Returns/1967 • Returns Filed and Sources of Income 



31 



il I 



3 2 

X> Q. 



W Q m £ 

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32 



Individual Returns/1967 • Returns Filed and Sources of Income 









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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 



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52 



Individual Returns/1967 • Deductions and Exemptions 



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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 



0) 01 ■■ 



a? 









gfli 






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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 



65 













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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. 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 - 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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210, OW 

1,395,101 

196,577 
38,895 


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22,836 

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Individual Returns/1967 • Tax Computation and Tax Rates 



77 






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78 



Individual Returns/1967 • Tax Computation and Tax Rates 



1.5 li 



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311 



Individual Returns/1967 • Tax Computation and Tax Rates 



79 



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80 



Individual Returns/1967 • Tax Computation and Tax Rates 



■ss 



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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 






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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 



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(*) 

38,893 
60,588 


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604 
847 
354 


t^ ^- >t :^ -o 


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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^ 


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1,026 

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84 



Individual Returns/1967 • Tax Computation and Tax Rates 



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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^. 

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^ 

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^,... 



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^ 

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 



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Individual Returns/1967 • Tax Computation and Tax Rates 



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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 







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 amoun t 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 






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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 








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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913,890 
838,389 


756,803 
874,701 

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2,882 



enrsl^rto^t r^rNJONCMC^ enrHmtOC"- vO^-J'en'^ -J-CMeniANO CMO-^NDt-- lAtOOcntO C^cMC^t^^ t"^-^^'^ tOON'JJCM-^ rHAI 

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SiAQOrH<M >rrH-4''AC^ sfeniAC^NO vOOnC^iaO COnOOC-'CM AJCOnO^On fM0Nr-H^"C3 lAvOONtOO ONQiArH>t OOrHiAtO -^ r-\ 

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rHAjfMONCM lAC^tONOrM NDC^tOiAC- C0tO-^^ONlA 'Oc--nOC^cO -^^fnONON CMONNONfO rNj&tArnen tOiAOrHfn ■"I'M'sfcntO AJvD 

SAJOnOnC-- NDOtOvOiA e^JtOtO-J'O cnONrHCOO cnrH>f^>AeotOOu-\iA rHC^C-ONtO IN-sfcnvDC- QcnvOrHH ONCOtMtnoj O-J 

enrHOCM enONNfiACM OnCOCMiAOn lAC^OC^cn -^lAONCnCM CMfnNDQ>sO --tent^eniA nOaIIAnOnD OCOiAiAtO L---J"tOCMA) tOO 

rHNOON>f-»I- OrHfNJt-CT> AJiArHiAC- ^IOnOnOnO OONOrHiA >OCMO-.t •iiACT.C^O rnOONONON tOt^CMOC- «OONentOtO lAO- 

lA f^i^NO* vftOrHrHC? c^ r?rH t^o ■sTcn^tiArH cJcmOc^cm tOrHcMHrn" t>H(nr- cn-j-cn-^fH en -^ o^ r-A tor-'-Nito 

NT rH OJ r-i rHHAJ H>rl>JC^J H 

ONtomijNAJ C^fNJrHCNjr- ^CMOnC^CO C~-'AeMrHtM cnCJNNDNO^ ^IAIACD--I fn-.I-iAN01A rHONf^cn-* OON^eMen vOenD^iACn otn 

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- 

rH>OCMlA0N tOC^'ANOON CNlA-J-CNf- rHfMON—io, rHOOlAtn enrHNDNOC-- (nen-4''A0N Nr->f^OON Nj-OCMmON rHrH^AOtO OnC^J 

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ON -J-^'A NOrHrHCMtO CMCMOJOnnO tONflCOONCn -JOOrHlA-^fAJ-sfrHCM -J-tMCn-strH ^C-^ONCn C-rHrHAJCM rH-stOAcn M 

\OrH rHrH CnrH rHAJAIrHrH CMNDrHen tn r-\ ^ rHrHrH 

cMrHtoAjc^ NOONtncMiM cnoN-sfiAeA coNOeneno o-^-^tooN cnrH-^Hc^ cnoenwND ONOcMtr-o co-sf-otg-st rHtMc^>j->f -^to 

•Ar^tOONeM -sTtOC^-toON OrH^AO-J- CArHIAONCM r-tNOlAlAtOO-J'tO>l- OOm-^ON CMrNJNO>frH OJCMcnNOiA r-jQAJrHON >T:4' 

OrHOrHlA fNJNOCOtOrH NOONfMtOAJ ONOf^rHcn CMOCOOnCO rH^iASen en^^^H>ND >OtOCMCMiA t>ONfntOlA rHOrHCnON cnen 

rHOJONtOtO fMONO^TH tOOrHrHAJ ONtnOcniA VOCOQ-J--J- [^enHOO (J>>t--HON ^tOcniANO ONrHvOiMNf rHO^rHr-tO ^00 

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 

-J-ONCOen-^ toeniNiAON C^miAiA^ rHvi-iACO>0 (MONrHONC"- cnenr-enAJ -sfNOiAeDCO >OeMenC0CM lAiAenrHtO ^rH>tQCM nOOi 

00r-<nvOON AJtnONeNrH CONOenNOCM ■^tONC^C^JNO ^OtOtOcniA -^-.f-J-OO- OOuienrH -sJ-eMcncO-fl t-r^NO-sfen nO-sJOnOctn r-ION 

C lAlAAJ C^AJrHfnAJ encMCMCnCO Ot--ONOen lArHOtnu"! NOfMlArHAI C^cnOiNOOJ tOCOC^enen [--CMCMNDen rH""! rvJiAiA rHrH 

r- r^ CMH M-rHrH <-\ r^ C^ ^ r-i r-i CMvOrH m ^ H ^^ HHrH 



cnenNor- cnrHONrH 
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61,672, 
64,604, 
60,696, 
70,870, 


43,640, 

41,199, 

67,947, 

904, 


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73,860, 
77,345 
76,276 
89,438 


52,633 
50,832 
83,112 
1,220 


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Individual Returns/1967 • State and Metropolitan Areas 



115 



§ 5^ 



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lOU-imTOO^ mOJAJ'JtO OTOOrHO lOr-IO\*OC- OAtxOO-^ tn^Ovnfn TO'OiATO'A e&I^C-OrH CMiAIAAJlA AJ-^OOC- lA-^ 

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m AlrH-^ AJiOHHTO "AH OJTO (nenf^^l^ C^OiAIAM ^ f-l rH mf-H>A>A ^-(^J(n0^r^ OJ -«t^rH vOlAAJtO 



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Al-J>>tvD iHiAC-iAm CTiTO^OrjO lA-j-AJCMiA \0-4--3-TOTO rHOiAfnC- rHO»OONON O^TOTO'A'O vOAJiAtJi-O \0>OtQtyH nAJ 

ovoAjfnfn ovMo\iHtn iaajtoajo 'JD \0 o ir\ t^ toiA'Otoc-- AioiA*A(n -^cn\or-c^ c^■^fH^-■^ <^ to r-i -^ -o -afMOvDO p-tn 

OvO^TOC--J- OCrnvOry OCOaJH lArgrH^O Hstsf^O-il CNJ>AOtr>C- iA>iA[>0 iAr-4<nfnTO TOO^O>r-TO -'tTOrHt-AJ TOAI 

voiAfnAjm a\ c~ ir\ >£> ■■D -4'rHco->i-j' rM-tN--tCT» rHa>CD^o ocvAj^At HiHTOcnt^ a\iA(T>'AQ ijiiorotnio fn^o-jfnAi O'in 

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^o'^^ f-lrH (^rH iHrHr.JrHH rjiArHm cn r.j ^^^ 

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vOajU~i[^iA lAmiATO'^ OJiAiAC^rn rn[^[>r-\D 0>J-0\OH iJDiArnO^O rotn^Ofn 0>>Xa\TO\D O'^-J-C'-'O ^OrHNfiAiA O^ fO 

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r^O^AJAJSt HCOC-OJ^ 03lA\DiA C^rHiAOvt- -^JOmO-t^ -4-fnOU^>J OC^-^t-O OTOCNlOry C^O^O-O-vT O^vOr-Jr-O \OrH 

[■- u-icn(n NOrHAlTO OAlrHiHrH vOvOlAvOrH (MO^'ArHrn AJrHmi-lrH <Ar-tAlOH \OlA>i30fM --TrHC-fNtn H <^ r-{ <\ -H 

0«H HrH mr-l r-{ f-i (^ r-t i-i tMTOHAl m C\J H H 

lAOfT-^O^ 'n-'JC^OrH lArHrHvOrH OOCMOO^ C^iHTOC^\0 O^OJrHt^H OOHTO'O m<Ag^■^^TO tNHOOsO iHtnTOAJCr r-i C 

>ttNJAlCT>M3 -^-tOCJ-iAAJ 0\f--J-fn^O CrHTOC-H C^-^'A^'-t •0->tt^n0 lAAjrnOiA OjOOC^m O^OTO^AH >0[>OC--0 oJto 

C^TO-JOAJ ONfnr\)C-iH -4-iA'A-vtAt Ovl-iAAJtn -J-cniAiAi-l (T-'OrvjiAtn t^r\lTO[>0 TOtnAJiAO* ^\0^O^ \OfnTOAJCM o> 

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t (jv en CNf TO 

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m CNJ rH 



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en \0 r- -^ 
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in in o in C^ 

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r-i m -^t 


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sS 


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S3 



5 m m c^ ^ 
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t en m CNJ CM 



rH ON -^^ ON en 
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ar^ m c^TO 
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ssa: 



o ^ ON en en 

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:J3 

CM ->t 



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ry m O 



rH m o m 



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cn CNJ o ON CM 

CJN NO NO On (JN 
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m -J >n -^ TO 
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mm-*;* 
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(JN -J NO rH 



3 i 



CM r~ C^ CMU- 
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CM en O TO rH 
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CM TO r- tn 

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t; C C 



TO On CM m C" 

(M c^ m -J O 
CM e^ -> 



cMcnOr-Htn enou 

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-t Q en g tn on c 
en en en i^ en r-< -■ 



J \0 On 
C~- TO CNJ TO 



D rH O H 
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CM o» en TO >t 

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NO rH no in en 



e^ rH TO - 
3 On en c 



C^ nj rH c^ 

in CNJ ON lO 



■2 "l* 



ON TO TO CNJ en 

nj On CM NO TO 
vO m <?N TO CM 



J m o mr- 

5 rH NO 0->t 



TO m o m c^ 

NO C*- ON nJ- rH 
rH CJN f- rH CM 



3 CM C 
m c 

TO O c 



nO vO CM 0> nO 

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;g:£8 



2 3 



3 S 



S- t. t. Jh 

0) u a> 

(h TJ T) TJ 

^ s § § 

LI Q O O O 



» w > « > %■» 







n o o 



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nd -o 3 3 3 



o O O O O 

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=3 ift-^<*-«* 



o o o o o 

m >o > TO ON 

^ L4 (^ t4 h 

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§ § § § § 



<» w> » > »»% 



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ill 



^4 L. 

4) OJ 



585 






o o 



Vi- V 



§S 



<«■«■ 



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' (4 a> I 

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-O -n 



118 



Individual Returns/1967 • State and Metropolitan Areas 






• -- 

1 S -8 



g o ;- 



S si 



■a -P 






I O O 



ip U 



m o ^ 
2. 01 



-d- -J -^ 

O r-^ O 






r-< 0> D- 

CM >t CT« CP >n 



--f m rH 
: -st CM OJ 



i-( to O CO OJ 

>j to vD m tn 
i-i [-- \D to en 



O vO rH r\i o 
[> vD •£) rH iH 
[> lA O O -^ 



O to in 
«D oj m 
O O ■!> 



ON O rH C- O 



m --t n rH 
irt to •>!■ vD 
iH nJ oj kA 



■4 CTN C-- CO rvj 
r -J- ^D lA m 
H Ov lO CO fn 



O ^ rH CNJ O 
l> ya \D H rH 

r- in o o -^ 



N -* -^ --J- nj 

H \£i f^i fvj --J 



O nj O -J- C 
nj o m -J c 






f^ -J- rn rH O 
-^ rv m o to 
in .o m ^ f\i 



vD ON m fV rH 

n to ON o oj 
en [^ n to o\ 



'-~- H C\J --1 nD U 
* m CM O \D l" 



55-^ 



CM CO rH V 

■^ iH m c 
o to c- - 



CT. \D -sf ^ >t 
m CO C- m C*- 

lO tn rH O -4- 



O [> CNJ to CM 
C\J iH to (n O 

CO m vo rv ON 



OJ On r- -J- 

o O fH m 
NO ON m to 



ON o f- no tr- 



io "n in m 
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On >t rn O 
[> On C- ON * 



to m nD C> iH 

CO r- o >t o 

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nD fvj C- CO CM 

O tn nD m tn 
m rH NO to m 



-vf On NO ON 

iH o NO m 
NO CO in o 



en -^ CO On -4" 



I o o to tn 

NO to >0 D- 
sF ^ m 



CO vn On On m 
m m o NO rH 

C^ iH O CM CM 



m D- en in 
ON c^ in CO 
c~- m i-i CM 



iONtM[>cn NonjHtnco cnoNONOO 
m O H NO CM -J o ^ o ^o « H H o 



NO NO o r- 

m (M >t 
m nO cfl c 



ON (M m to 



O fNJ CO > l> 



IC-CMC-O r-ir\C-NDO 

.-HrHIACM >ttOtOin>t 

->tNDCMrH rHCMCOmm 



O r- Q ON (H 

Sen o CM ON 
{> CM CO NO 



m ON C- •4- 



moooNtn -40Ninto--f 
fNJ^nc^OCO >O-4-0NinH 
cvcncMtncn (ncM^^o<^J 



ON CO ON t^ 

m ON ^ CO 
nO NO <M ^ 



en CM On en CO 
r^ to -4- ■-* CM 

oj -J lO •>!■ o 



en o o NO o 
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-4- m o NO 

to CM C^ (-1 

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rH NO NO NO 

ON H m c- 

•4- Sf rH 



ON to CO nD cn 



•^ONCMincNj tONONOcoo toococ 

CTvcdvoconj cnrHmNOC-- oc~-4r 

CMOjen fn-4-(MrNjeM CMinr-lr 



t- O O l> 

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■vfcMinoNON cMmN0(n-4- 
encnoNCoc"- ONinmcNico 
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to o 

as 



\ONOcncn\D tHcM-N 

ONONtootn mcMM 

CM en c^ en ->j r 



mo O O rH nT NO 

c- t- O CO m r-l H 
CM r\j CM m rH iH 



1 >t CO e 



inrHO-*-^ cnotoinu 

rHtOOCnO CMinONrHC 

omen-vfON enc-ONNOc 



to c^ cn m t> 

rg -4- -J- CD ON 

rv cn -J- 



3 -l^ CM l> c- 
j o -4- m Nf 
1 c- m m nd 



ON m to ^ 
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^o o to o- 



? ON Q m 
f c- cn o> 
H ON ^ to 



N S to r 



J rH H CO 
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r cn NO o 



in o ON to cn 



ON cn c- NO 
CM CM m c- 
t> Nf r-< 



CM CM m o* w 
i> c^ rH cn m 
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CVJ O NO On CJ 
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•4- "n o f 

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NO Nt O CM -4- 

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en t*- c- o C^ 



^ e i 



HD-oj ONQNtncMin rHNOrH-4-m 'O r-< QcnlOc^ 
HCM-j- invocooNON cjN-4'NOcoin c-on -^tn-j^o 

CnrHCMrH .-H-J-fnC- 



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tn en On 'i' 

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■o o> cn NO o 



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3 NO -^ ON C> ON 

in --J cn rH O nD 



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h\DOn t^totn-4t 



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SOrHS inc^ ■:*o^-4c: 
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r- m c- r>j vD 
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CM rH CO ^ 



OiOvOtONO rHOJ-4'C-C 

^>|-ICMC^^- tomoN^r 
stt>ONDC- NOinOONi 



CM -4 

00 -4 



CM iO-4--4C0in C^OnQnOCTi ^^NDt^••^J CMQ to r-\ ■;;t o^ 

ON C-OC--ND-4 inON-4'ON-4 CDCDCOCJNvO COO rHONOCM 

CM rHminvOCO mOCMOCD cnrHOON^t \0£> NDC^rHO 



iD "O cn CM C-- 



D -J- r- o 

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' § 5 



3 CM O On 
m ON t> 

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ompNC^-j- ^ioqnhc 

C^fNjCOCO'O OOnOnSu 



S3[ 



li 



NO CO (M cn 

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rH -4 rn in 



3t> m u^ c 
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fc, c c 



•J On ro P 
f in Pi £> 



1 >£) ^ NO 

- nj fA o> 



ON CM ON cn 



-4-4cnND(n cMr-CNj(Ao> cMcncjNino tncn mine 



ND-JOrHCO NOrHNJ 

rH t> to CO ^ "j ■" 



NO Q O 

^Cn CM r 
m CM r 



5^1 



O O- C- O NO 

m rH <n cn -4 

m S NO cn CM 



> C- nO CO vj- 

"* to cNj rH r- 
y > to o CO 



J NO t-- ^ 

1 lO CO 00 
3 rH i> O 



S Sf 



rH ^ CO m \D 

00 to C- rH m 

o o o Nf r^ 



gCM ^ H O 
en tn CM rH 
CM CM O CO 



? t^ CM >* 

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'^ NO rH cn -^ en 



ON -^ r 
t> nD f 



o NO m o 



s & 



^ u u u 

0/ <U lU 

h "a T3 -a 



U U t, U u 

tii ^ <it ^ ^ 

■n T) -a a -a 

§§§§§ 



s g^i^sia. ;i%«&» 



^in o oS 

Lh ti ti h 

Ch 17 01 <V OJ 

0) -a ti tJ o 

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-r5 -n o o 



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38 



I- O O 

8 o 
o o 



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t^ u u 

at V V 
■o -o -a 



«■ 



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t. Lh (4 [h Fh 

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o o o^_;n 
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t-< 01 OJ a> III 

(1) T3 "H TJ T) 

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-O moo 
*i> 5> 5) ^e- -^ 



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83 



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» *! -rJ tJ 

: cc a; cs 



Individual Returns/1967 • State and Metropolitan Areas 



119 



o » -, 

§ 6i 



§ 5 5 



o 5 2 -a w 
t, ;] "^ a c 



0] u O n 
;3 o ci 3 - 

■a --ifl-M fi . 



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coop hh\Oni-^ Qt^^c~-cn cMCo NOiAcn^j- 

acoTO SSvOAjcn <^ t-t <£) a^ o o£> orMrncJ 
rVlA OvOCnOO iAOm.HCM coco rH'OOMD 



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^0'n r-trHlO-^CO rHC-CMAJCO VD^O lOOC--^ 

-oo tnfMC^lA^M Ajvocncno^ ia^h ODAj^otn 
\CT>vo oot-c-o c^tnu-itHtn -^cnen-H 



33! 





c^ 
3 


CNJ C^ «0 ^ C^ 


t^ (^ to C^ ^£) 




0\ D- lA .H 
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rH O ^ rM 


^TO jO 


CM 


lA [> -J- O OJ 

cn lA lA CO [> 


in o vD o> OJ 


-o o\ 


3 Al S 0^ 


) 

3,579 
6,636 
4,673 


^ ^ C^ C- St 

CO sf lA m in 


0,932 
5,611 
5,603 
4,160 
398 


vD sO 


6,644 
5,378 
5,611 

0,232 



\0 vD 



rH CO lO 

.-i (n -JT 

vO CM >0 



t> lA CM C^ 0\ 
O iH O cn O 



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■s v£) vO C- 



>0«> ■nH-J 

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3£;3^RS 


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5S! 



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CM -J- C^ C- M- 

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l^ '-^ \0 r 



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r-t rH ^ Aj «0 
b- -J- \D CO iH 

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lA r- lA lA ^^ 

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tn \o o CM o^ 



oiOvOenen \Dt~-^nroo^ 

lAlAtoOAJ rHCMiAOO 

rH H -J- rH CM rH 



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o^ tn .-4 o ^ 



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lA -^ c^ tn 
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AJ CM CM 



I n-i rH tn o 

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CM CM to to CM 

TO cn CM cn to 
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: lA cn Nf 



CM O ru r-4 
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CM lA lA to 
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1 p a- O « 

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to CM o vO 



lA S CM -^ CM 
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CM O >t to CM 

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lO >t O NO 



nD vO NO lA --f 
CM CM to -sf -J- 
C^ C3N lA -^^ CM 



J H O r-f > 

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lA iH nO to >i- 

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NO ON O CM 



aRsss 



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tjN cn >j cn Aj 

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to cn CM tn o 

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to p 

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TO OJ 



CO U 



CM r 



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lA ON rH nD nO 
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rH -J CM rH r- 

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cn (jN c^ -T ON 

CT> ON tT> >A >J 



to C- to CM On 
>A P NO O lA 

nd to (^ TO H 



lA ~J CM nD ^ 
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t^ O rH cn CNJ 



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to cn 

P rH 

CM AJ 



6 t 



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O to -sT O NO 



333° 



-^ to NT ID 

c^ >A cn --J 

On tn (J> On 

C-- MD p^cn" 

r- i> -^ ru 



c^ rH NO ry 
co'cn'-jTcn' 



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lA TO C^ nO lA 
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ON TO c^ o TO 



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83 



-> TO NO NO 

cn t^ lA o 
r-i c^ en H 



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lA iH iH [> 
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lA tn lA On O 



rH no -o r- 



ss 



I Nf cn NO 

rH lA -^ 

\0 --t o 

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a> tH CM vf >f 

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tJN 0> P NO P 



b- nd o cn 

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CM p to to 
c^ C^ o t-- 

to Q Np rH 

tn o -^ '-0 
cn CM CM 



H ^ tn nO ^ 
5 en c^ o -J 

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Sc^ g to 
CM en CM 



t^ -J- Q 
tT- CM -. 

O cn c 



lA lA CM CM C^ 

lA S o cn H 

CM S AJ r-l 



S3^! 



nO-JTO-nTnO tnNOiACMON 

p vj D- c- c- Q o SO ::^ Nt 
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y ■^ iH N CM 
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-g g. S; 01 c 



CM CM nD CM tn 



a'^r-* Ai tn 
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■st to o> NO tn 
ON Q cn iH to 
C-- tn o ^ lA 



NO Q p tn ON 
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CO On -^ NO CM 



F S ^ ON 



ON cn S 

■ ON CM 



AJ St to to en 

P lA lO "A lA 
CM CM >A lA V> 



1 CO D- C^ H > 
3 0-0 to S c 



vo tn CNi p cn 
o :-- -} cn CM 

C^ P CO vt p 



cn lA p cn c^ 
p CM m cn -^ 
■5 CM --t -t (D 



to lA p tn AI 

CM CO r- NO lA 
lA -^ P CM i-t 



JSSR:} 



cn nD lA O TO 

iH to r-f CM CM 
NO TO iH NO <A 



cn -rf 

ON CO 
ON On 



On nD CM St 
CM to (^ TO 






!5S 



iH O ON I> NO 



TO TO TO CM sf 
lA TO en TO CM 
> NO to o- o 



to tn H ^ 
> ON H -^ 
CM cn to cn 



XJ 'o ; 



CM O en ON rH 

en TO CM O" NO 
rH cn c- c- c- 




rH sJ 0> C^ lA 


£-00> P; O 

en cvj o p TO 

r-l CM ON CJN lA 


CM NO 


tn rH O >A 

cn o CM NO 

NO to AJ CM 


"-°RSS 




( 104 

102 

94 

76 

137 


HsS^ 


a^ 


ISsK 


' ' § 


R 


S Pl 


to r-l cn CM ON 


rH 


SS8;^ 

>A -vt r-l [> 



c- to tn lA ^ 

en lA nO lA lA 
lA TO CNj o cn 



H to O -J tn 

S to t- r-l -.t 

-^ nO o> en vj 



CM lA [^ CM rH 
CM r-l .-H tn NO 

-4- tn -^ c^ CM 



en lA «A «0 

>A >J r-l rH 

p CO tn Nf 



^ CO r-l nD TO 

lA NO -j^ to c^ 

E^ c^ CO c^ Ni 



r NO CM c^ 
3 o tn lA 

J tn o TO 



nm 



>j sJ en c 



to lA C 
OH' 
CNJ S r 



lA to lA tn 
5 (jN ? tn 



to ■«* en to rH 
^. tn fT, ^ ^ 

O NO ->* ^ lA 


lA rH P C^ ON 
^ CM lA >J- rH 

CM tA D- AJ cn 


tn NO NO c^ to 

C^ r-l P nD P 


tn p- NO ry f- 


m TO ^ p NO 


NO r^ -t TO r-l 



NO NO CM - 
>A S r-l C 



On f- NO Qn rH 
CM to ON ON CM 
«A tM O tn -st 



Np -^^ to to p 
cn rH tn o> tn 

C-- r-l CM lA P 



^ lA >r .O 

^ CM CM TO 

H -^ cn CM 



to <A -^ TO > 
CM Q O Q TO 
cn tn en tn CM 



TO p ^ NO 
lA -J r^ lA 
fN ON r-t On 

U-TctT 



g 




5 ^ - -o 

-lA POO 
O r^ tM lA r-l 
r-l -^^-Vi-fa- 



<i) TJ -n T3 T3 

!§§§§ 



g g**a 



■«» wa % 




I3000 C^JOOOO 

^ U tt ii U h t^ U u 

luum aiaiaiiuiii 

•g § SS § §S g§ 

§000 ooooo 



-.lA o o O 

t, 01 4) 0) OJ 
0) "O T) "O tJ 

1§1§§ 



«c§ 



Si 3 



§S 



'UQooo ooooo o^»^« og 
^c5»«» «.»... -oiAOo oo 



TJ "O "A 



o OJ a> 01 



120 



Individual Returns/1967 • State and Metropolitan Areas 



s i 






5 ei 



O M 



|t|i 



t- c g 



^ a 

g o 5 



I O O if\ t>J 

m m (n o 
vO -^ iH 



iD n O t^ Ti 
O ->]■ C^ CM C^ 
CO O^ O '^ "^ 



OJ >A cn Co n 

t> n to tn O 

t- CO -J r-< --J- 



CM \0 ITS a> 
ir\ to c^ CM 

o (^ to o^ 



O l> O CO c 
lA ^ to to r 
r- ^ to nI r 



\ m o ^ 

^ -J £> r-l 
3 m >J r-H 



CM CM 



I- to O' tn 
(T' CTv to 



\ (T' O C^ "^ 
3 rH CO CT> to 



n^ 0> in \0 [^ 
O C^ O to O^ 
■H tH CM CM tH 



tH to ^ u^ 
CM O O to 



■St O O 1^ 
^ [> f^ O 

I> m CM O 



O^ CT. >J O t> 
lA CD to O CM 



vo r- > in 
tn to lA \D 
lO r^ tn >j 



O to CM o^ o 
n CM lA CM lA 
O \0 ^ lA i:^ 



•£) 0^ -J to <-! 
CM f^ O^ t^ CO 
i-t \0 St nT O 



as 



o ^ a> !> 
to C tM o 



CM f^ ^ C 

-j: n to \ 



.-( r^ to vD I- 



- o --r CT" 

J \0 (M 03 



C^ to .-I (^ o 
lA to O Nt O 
\D t> to ■i' -J- 



lA r-I O ^£l 
n \C 00 "O 

[-- O f^ ,-( 



■H f^ lA O to 
r f^ C3^ 0^ t^ 
^ 1-1 (T- TO O 



kA TO lA to to c»^ U 

CM c^ \o r- c^ tn o 

lA C^ -.J CM O "A r 



r-i (r> (n en cvj to vo 
lA CM 'O ya o o •£) 
vo to »A to o n 



■I -t MD C 



-J-cnc^^OCO mOrHvDCM 

m-^CMOJiT, lACM^t^cn 

C^t^C^OrH tOCM-j-CMC- 



lA C^ O lA CM 
rH lA TO lA (M 
O cn <n lA iH 



1 C- lO 



I t- m to (^ 
en cr. -si- --f 

rH lA O^ "H 



\ Al CM CM -JD O' CM 
5 lA (D O ^ CM CM 
3 tn vO OS •© CM i-( 



sas 



CM ^ to to 

>j OTO m 

CMC" O l^ 



■I (Jv a> CM AI 

1 o TO lA en 

1 [> lA o CM 



Nf lA ^D CM C 

tn r- fn "O c 

tJ- C^ CM CM r 



[^ o^ r- t^ vo 



o t^ O lO vl 
^D o <T> o tn 

O TO ^ O CVJ 



rH to H CM 
<M ^ to CM 

-4- O TO O 



-vC CT- C 

en > u 
o> c^ c 



r rH c^ CM 

H TO C^ lA 

H lA 0\ TO 



O MD CM TO O 



\D O --r CM \D 

cn o o* ^ i-< 

c- o rH en --f 



?rH CM en CM 
O \0 1-1 CM 
H CM AJ 



3 vD ^ lA lA 
1 CM TO TO CM 



i-i \D (y C^ -^ 

o (J' CT- lA tn 
CM CM a> -4^ O 



TO CT> rH lA r^ 
.H •£■ CM H tH 



t~- O CT- CF' (M 
O TO TO m lA 
cn [>■ -sf lA O 



C^ O TO lA 
•J3 C^ 1> CT- 



O- TO CM O CM 
fH CM cn 



CM CT- ^ TO n 
CJ^ to m lA CM 
-J >J lA ^0 CM 



tn CT' lA 
CT> tn r\j 
i> >f o 



CM >t O <n > 
in lA CM lA e 

CM r- TO CM c 



vl C;> TO O TO 
tn C- lA TO [^ 

(T- O^ en en cn 



en rH p» tn 
lA en 5- c^ 

CM Nf (3^ TO 



I e -8 



lA C-- CM CM vD 
C- CM O TO 0\ 
TO TO O TO rH 



pmtvcnoi c\Jo> lA^flmo^ 
ScMCMen'^ oen aiiACM\D 



o m i-t r- si- 
TO 'O ^ <n tp 
r- TO 1-1 >i r\ 



rH CJ^ t^ --I f 

So- en .H r 
t^ C^ -J- r 



CM CM TO > (J^ C- 
en O CM CM O^ vO 
O -J CM >t O [^ 



I CM TO CM O 
\D C- --t t^ 
O* -* en rH 



lA o^ iH -.f CM CM 

CM >} VO iH O^ lA 
en tn O lA iH 



S^ 00 -t CM 
CT- sf CM O lA 



>A 1-1 0> C^ 
C- tn CM ^D 
OTO CO -J 



0> TO lA -4- CJ^ 
en lA vO O "A 
CM CM o en \D 



TO TO O >A lA 

t> tn TO c- -^ 

O lA O lA -J 



3-JiA tM->f>JCT;(D 

1-tno enTOt^•i)lA 



3 li 



* en to rn 



TO --J o^ (J> CT* 

TO iH CM rH O 
rH IN CM CM CM 



cy sf r 
-sf TO C 
-J rH t 



o ^ 



TO C-- tn \D lA 

o t^ lA rH c^ 

^- O ^ H CM 

3'^to r^ o CM 
CM CM CM 



-4 a- i> TO 
-J- g» [^ tn 
lA > O CM 



O CO [^ 
CM O rH 

[> sr vo 



C^ TO 6 



O G to Tj w 
O x: a <u 



CM (Jv TO C 

lO -^ m V 
^ TO TO e 



Kl:JS3 

TO 0> \D lA 



vD TO -H O y3 
«A r-l Nt rH rH 
-4- lA vO >f lA 



>^eM ocM o^^otn 

HCT^CM 0>en TOM^CM^A 

-iSjifl cnCM lAt-CMCM 



TO C^ CM vO C7^ 

tn o- O t^ 

CM sr iH 



vo TO cn m c^ 

O "A O rH CM 
rH AJ (M rvj 



TO C^ CT- CM sf 
[^ en en CM o 
CM CM CM fM CM 



^ i 






3 ^ °C 



r- c^ (^ [^ TO 

8 lA rH nT TO 
lA t^ AJ o 



CM M3 lA m 
iD r- CM o 
C- C^ CM TO 



s TO >0 Q 
3 CM TO ■© 
J CM CM Ai 



en CM o cn -^f 
M3 >t en C3 > 
\£) tn r-i m5 m 



o o* to o >f 

CM sT -5 lA CM 

lA rH -^ r- lA 



S2«^E 






> vD TO en cn 
lA fn o *0 o 
TO ^ O <H O 



3 en Q tn Q f 

V \D lA -^ O '' 



^eno^o^ rHOor~-enrH 
cvjpgtn ^^^^^O 



O (J* CM C\t CM 

Svt m en \0 
lA CM rH en 



^ vO o 

r en lA 



to t> r-i ^D Q 

C-- ^■ lA rH O 

c^ o lA H en 



pS S F 













'"' 




lA 




f,_ 


•-t 


S 




i^ 


A 




















S 


a 





J rH CM CM f- 
■i ■■D Oi <^ <^ 

^ Aj CM eg 



TO -i^ -J- Al O 



TO C^ AJ ^O 
CM O CM 0> 
rHTO TO 0^ 



ac^ en cn o 
CM -J- r-l \0 

sr >J- -3- >f ->J 



CM «3 m U~i c 

?rn vo to '^ 
c\J en -5 r 



ys CM \o vt 
OiA en TO 
CM H CM O 



tn CM '^ 'O Q 

o^ ov tn en o 

en >n >i- CM TO 



a^ t~ -f '■O ^ 



> rH M3 O U 

tn iO (M tn -J 



CM O O O en 



vD o o en MS 

AJ CM rH O O 
lA rvj to CM t- 



en rH "A \0 O 

OS -4- to o o 

lA CM -? rH M- 



J -v} rH r 

t O CM r 



SO H tn 
rH >i- lA 
O^ CM lA 

rH to" -vTrH 

m c^ o -* 

lA CM rH 



CO 

u 

3 



^ L. L> L4 

fr, -a n TJ 



ir\ -Q r^ TO o^ 

-<» -W-^e- '»■'«'> 

Id (. L. t. t, 

Qj O iXJ (1; C^ 
■O TJ "a tJ T3 

§ § §§ § 



^^^«--*» «-«--i»-W* 



~iA O O O 

(h t. f^ (> 

t< 0) HI H) V 
OJ -O -0 "O t3 

l§ s s s 



"O lA o o 



1^ 



la-s* 



3 O O O O 

■^ ^D D- CD a> 

9- «■<«-■«■ ■«■ 



8S-, -u -a ■- ._.._ 
^^§§§ §sss§ 



8 °-°-°-o- 

-■A O O O 



0) x) -a TJ T3 



*» 



3-«-5»«i-S ii«^^-«-«- -w-^^-Se-** 



88 



^-S^ 



Q 0) 4J il> 



Individual Returns/1967 • State and Metropolitan Areas 



121 



I (S -8 



(5 -8 



c E; 2 I 
^ S ^ ' 



CO c 
■a 
; 01 c 



0- e -8 



t* c a 
j3 o g 



CM ^ «3 U-v > 

(n CD o o "^ 

CM [-- to a^ tH 



\0 O^ C> 00 ^ 

vo r^ a- to iH 
n (j^ CM >j r^ 



O O ^ E> 
-J- S »A ^ 
nI- Nt <M r-l 



CM r^ u~i rH r 

o r- tf) f^ c 



rH \0 m o- 

O' TO r- CM 



- ^ IT* r 

t O O r 



5 iH O vO 
CM CM CM 



O (T- CD C 
r^ (^ [^ u 

[> a- CM o 



\0 CM ^ r- 

5 -* CM rH 



i-( f^ .-I C- -St 
to rH lA cy \S 

CM c^ to \D ->t 



to t- ^ ^ CM 

in CM to -J t^ 

ON iTi O' 00 O 



■^^ c^ o^ -t o 
O l^ "J^ f^ -.f 
i-H C^J CM cy 



to ^ r 

CM 0^ f' 



n £> -J- C 
CM to -J f 



(^ ON 0^ > r- 
to (^ ON O f 
C- NO r^ C- </ 



H r^ CJN c^ < 
^ .-I c^ --J m 

H to -t r- CM 



ON r-l Nf c^ -J 
r-J lA O £> in 

o r^ ON c- CM 



O [> lA r 

in to ^ r 

t^ O vl L 



\ vO to o 
N ^ O m 



m t^ C^ 

f^ ^ On 

O NO to 

\D OJ rH 



m vD in o O CO M- 
^D c^ CM m CO or^ 

to O t- m nD CO rH 



r-l iH \D O 

M^ -* o o^ 



SHE 



3S 

c^ CM 



CM m NO iT» O 

CM ON to H O^ 



fn in \D r- 
(j\ nO in -.f 
vO -^ nj iH 



otneor- c^ocmu 
f^oom^ nc^NOr- 



S 3 



lO CM n NO CM a 

CM tn CM Q Q r- 

m iH £> NO '5 c 



\D NO to NO t- 
r-1 C ON to CM 

<n o O O O 



r- CM nO (n 

nO to t> C- 

to >I o o 



O .H O r-l CM 

to o iH in o 

r-( CM CM CM CM 



to CM vD e 

O in > V. 
c^ O m c 



r- .H c*^ CM CM 

o r- o> to o 



m >j no c 

^ 3 CO r 



tn ^ c^ CM to 
[> c- (n r^ to 
o NO ON o no 



:^ CM 



I -^ r- t- ON 

»0 ^ [^ CT> 

tn o cn o 



t~- ON c^ (^ o 
CM r-< C^ t^ CM 
>!■ r^ rH O --J- 



CM n 

CM lO 



O t^ to to O 

CJN ON ON O to 



> o 



op O NO CO ui 
-J Q rH r-l rH 
iH "S CM ON (>■ 

rH 0> nO to <H 



ON NO C^ O CM 
CM CM O O fn 
O --I CT- m to 



in NT On iH 
O -J -I o 

CM t^CM >-l 



r CT> r^ m O 
^ r^ to O t^ 
A CO [> CO ON 



nD ON nO ON to 
NO n r^ NO O 

ON »o in o O" 



t-- O t> CM nD 
[> --I CM -J- ON 

t> ON >0 m F- 



O C^ O CM 
CM -f --f m 



>n nJ- r- NO r 

c- o m n c 



ON CM CO to 



m o» f^ NO o 
rH o to o m 



- CM n O 



H r-l CM CM CM 
N rH rH in O 
H CM CM CM CM 



r^ NO m f'-i to 

rH NO O NO -.J 
rH C^ lA rH vD 



^ {§i 



J -vt in ON CO 
J m (J. t^ r- 

4 -.1 rH n r-l 



in o\ r-- 

CM CM Q 
CO O ^ 



tn to ON rH f^ 

rH r- o o> g- 
sf to m NO P- 



5 c^ b c 

3 tn -5 -. 



N NO O 

5 n r- 



(^ CM (3N to cri 
CM O t^ r-^ o^ 

CM in CnJ NT r-l 



O r^ rH m 
m r^ r^ lA 

>0 O fn rH 



Hi 



to in o ON CM 

rH O to iH to 

t^ to i> rH fn 

^tO CD to -j^ 
CO iO rH t-- CO 



r-4 iD to CD O 

CM rH nD -5 m 

S" r-T O r-T -.f 

NO to ri -} 



lA CM >0 r 
nO vO r-l C 
ON C- CO r 



-J' -.t CM CJN CO 



N CM O --J 

?S3g: 



N Q CM C 

1 -J ^ 



I CM iH ON nO 
-J- -J [^ to 
to -^ m o 



t^ O nO C^ rH 

r- iH tn n r- 

-J- CM to >J CO 



d (O ON to ^J 

CM rH to (O O 
CM r- CM -J CM 



roC^vOONfO [>OfOOirO ONCMONOrO OOU' 

cntOiAiH^]- iDCM[>OJCT' 0-tr-(>l-t0 -4 

(jiC^-stmoN r^oif-tom c^r^N0CMc^ ro 

Oi^nOnD"cP NDiOr-ToCM rHr~--sfONCM 

CMtONOmND C-CMCMCOC- incMCMrH 



CM >r CM -^ 

CJN CM --r to 

CJN O r-l CM 



^•O Qn c 
CM iD r 



S^ vO lO C^ 
lA CM r- ON 
fn t^ CT' lA -.J 



O ON C- ON C 
CTN to QN F- C 

•-} m O O M 



3 -J ON CO 
< >} to ^ 



NO fO nO CO ->I 

iH -^^ to (O fO 
-^r CM CM CM 



CM 0> fO r-l 

-st in >t >o 
ro CM CM m 



c^ c- r-i CM i> 



xa i-i r-t <r\ 

SC-- fO r-i 
C^ CM CJN 



ON o> to o o> 



S>1- c- g* 
O to 00 
[> O- >!■ >t 



t^ C-- m NO 

O^ -^ nD CO 

-.J to CM m 



3(11 O n 

O (J 3 ■ 

■-) u c 5 ■ 

2 M- (£ , 



- -.r o c^ rH 
H ON CM (O to 
3 CM O nO CT. 



rH iD >0 [> 
CM to CO CM 
lO nO nO -^f 



^ fH to ON CM 

H NO to On ON 
D CO O CO O 



3nO NO -J- 
Oi >t CM 

r CM r- to CM 



S r-l 3 C 
fO -J CM C 



jtoo NO-oomrH 



-^r to CO CO 



1 t^ o 
r -^r 00 



NO in QN d ■- 

C^ to O r-l r- 



HCMCT- CMM; CMONlArH 

-OvO inO tOCTNCOtO 

15-55 CMCM CMvfONCVJ 



t| c c 

■e *o ^ 



3nD C-C0QNr-1O CMCOr-lrHO 

HE-- CT-OlAr-lCM lArHiDiAlA 

H-^J- NDtOiOr-lvO C^CMC^tOt^ 



m O to -J 

Nl- m r-l TO 






CM C^ On to CO 
O ^ rO OtO 
CD C- to On CO 



m CM pN •< C^ 
CO rH 5- CM CM 

t^ to m ON o 



CDnDiAnOo- -^"H CMOiOm 

iOOnOCMO 0(0 fOr-IONf^ 

nDcO^-4'CO rH C^O^O^- 



* 


nD" 






O; -J lA lA .H 
m CM Q C^ fO 

CM >!■ o >r to 

H ^ rH 


95,880 

303,584 

73,256 

56,055 

8,390 


NO 

s 


O C- On 
to CM C 


CO O- 


<M $ in Q P 
^ 1*1 t\J -5 TO 


CM C^ CM lO CM 



-J' QN to ON 

m o O to 
r-i m to r-i 



1 -J; rH C 

J -J- CO c 



£-- ^ r-l K 
On C^ CO r 



O O O O 



9 «1 



888S 

o o S c 



01 HI 11 <l) V 

T) -o -a -a -a 



:> Q O O O 

3 ^-w-fe-S- 



*S--w*-w^*>3 



•.lA o o o 



-O lA o o 

ON rH r^ CM 'A 



H «■ a> 



I* 
o o 

8~8" 



0) CD 

u u 






O O O O 

^ U U U 

di U It 

S(h X) -o -o 



lU o o o o 
■O O " " " 

c ^o r-( CM n 



1 no r- CO o 



01 d) ai (U m 

-O TJ ■O -D tJ 

§ § §s § 



!^^^«9-^ 



3§§ 



ss 



1 Ik 0) I 

L1§i 



•O -O -A 



«^«><^44-«i' 



359-768 O - 69 ■ 



122 



Individual Returns/1967 • State and Metropolitan Areas 



Si 



I ei 



I- s 
•g's S 



S s? 



o ig 



O £ C a> 



p -e & 

•- 01 



:°i 



a 



vO r^ r^ 


O to vO lO O 

m o O f^ O 
CO r-t 55 in (^ 


CO ya m \o -^ 
n c- f^ -^ ■A 
O r- C- ry to 


H 


-J to \D •£) 
-^ in ^- -4- 


<M \0 to 


in o> m m o 
rH rH rH nj ry 


rH \D CM -.J- nj 


to -J- 


ir\ O^ ^ i-H 





^ o a> 


IT, to rH «i) to 
lA ri vD r- rH 

00 o o *o -.i- 


O' VO 0> CJ^ t- 
0> f^ rHO Cn 


& fn 


761 
189 
369 
588 


* 


(M O r^ 
f^ ^ -J- 


O to to rvj m 
m -4- ni -vT ry 


to vO OtO rH 
•-t -4 •-! 


t^ vD St CM 




>J (^ f^ 

O >!■ rH 
C t^ t> 


(j> vf O r^ CT> 

m r^ -J OJ CM 


m r^ vo vo "A 

{> tr^ (J. [^ C-- 
^ C^ y2 vD o 


§3 


1> 1> O O 

in o f^ in 
rH to [> r^ 


i 


rH -* lA 


\D rH to CM C- 
O <M C^ vD fM 
rH rH rH rH 


O \D CM ^ -* 

O \0 nj o C^ 


^■^ 


lO O^ VO rH 
(M rH vO fn 
(M vD C^ sj- 



to ^ t^ 

to *} rH 

* oTont 

-— r^ >I >J 



>J I> O rH O 

rH ry m t- o 
fn vf >i CO to 



r- o o r~ c^ 



^ »A to -^ '*^ 
to cy en i> [> 
-^ t> m r- CM 



S o > 

1 sf O 






y? o> c 

t^ ^ r 



£;ri "::; !0 '^ 

o to in r- CM 

CM CM ^3 ^ CM 


CM tn cr> to (n 
to tn >r a- <M 


t> O CM vO CM 

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3 <*«■■«■ 



Individual Returns/1967 • State and Metropolitan Areas 



123 






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124 



Individual Returns/1967 • State and Metropolitan Areas 



a ; j: 



I 15 



5; S 



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sD O CO CM O 
>r --J CM CM CM 



CM O TO OS rH 
O rH O -J CM 

cr -4- fM CM m 



so rH in >r CM 
CM t> C- TO --l- 
TO TO > TO OS 



c^ o CM o 
C- O TO c 
sD CM O C" 



CM -f si5 ^ 
Q\ vC vO C 



OS -J sf ^ 

Sm o o 
TO CM o 



SSS33 



<M O CTs (J, CM 
C-- rH TO CM rH 
>]■ -i- CM CM CM 



H C- O -^ OS 



TO rH t^ OS CM 

am OS m 'i) 
CTs m CM sD 



fH-S I 



r- [> a- c 

rH CM f- t 

rH -vl- rH r 



SO O O sD 

CM r-- CM o 

CM sO >f ^ 



-^ CM CM O -J 

\0 O m CM si5 
•o r- c^ £> c^ 



m ft •£) -i ^ 
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so TO UM TO CM 



t. C c 



CM O m TOO £>in-.trHTO OsOCMOsO OTO QsOC 

TO y5 CM -J-r- CMsOcMrHQ f-CMOTO^ m r-{ StS^^ 

i-i CM C-- insO -j'lnsOinsD r-rHosf-m sOor 



S(M TO C^ Nj- 
r-l r^ O TO 

CM TO sO -sj -J- 



rH O [S {> m 
(M TO m O CM 
O O CM OS O 



iS 



t> CM sO 

nj (js -^t 

t^ rH [^ 



§a 



TOTO-^C~-CT» rHfMCTsU 



St CJs Q "^ f* 



>t CM OS r . 
rH CM ->J sD 
CM Nf rH 



i o 5 



iD ^ sO «0 TO 
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»0 CM -4- O O 



ainmo^to cMC--pssocM O- 

5in>r-«tps CMOsISTOC^ Osf 

3C-rH-v3-P- rM-oincMin 



sO OS O CJs O 



c^ o CM s 



TO St tt> t^ "^ 
TO 'O rH r- TO 
CM CM O O TO 



C^ l> OS CM OS 



S O 6 sO ID 



OS TO « 



-OS CO ^ f 

\ TO so in c 



a 3 



§ooo ooooo -m o o o cm • 

«..i ..K«. OrHCMlOrH ^ 0) 

CMtMV insQt^TOOS rH ■«>'«4-'«--«- t, 

-■*4'4*-«- ■«■■«- <»«»<*- ■«■ f^ Q 

rH (h t< tn tf dJ E 

-t^-Cit^f^ fH^Util. U V V Q) Oi -O 

014111) aidjiuiuu (u-otits-o c u 

J^-o-S-o 'S'g'S'S'P -2 6 S S S 3o 



1§ § §§ 



A s^ u u 

<u (u m 

^S§§ §§g§S 



[h t< f^ t4 Fh 

0> QJ CU QJ dl 

— -o "O -a -g 



68 



-m o o o 
rH WW ■*»«■ 



0) -a -n -o -a 

|@ § §§ 

Q O O Q 



-oO"-- ^»**. "omoo oo 

S'OrHCM*^ ■«t'O0l>TO O-rHrHfMin rHCM lUi 

S-«--W-W«i WW-wi/XA «>h4««-«-«» «>«■ K C 



■oO-"" ..-^^^ «o moo 
r>«^^^w- «?»■ -wi- hS- ^ S- «3-«-»«-«- 



0) a 

§s 

88 
88" 



O (h m 

O 0) TJ 



3 o-w-i 

U] (/] 0) I 



Individual Returns/1967 • State and IVIetropolitan Areas 



125 



>!■ O Ti ^ 0> 

oj r- -sj (^ t^ 



tt ^O O rH 

o (*^ r~ vo 

(^ OJ (^ vD 



5 e « 



S'S^ 



5 ei 



I t-. OS in 

SrH O 
O CO 

* oTto u^ 



<o -^ r^ CO 
CM o vD ry 



to o (^ t> O 



O >f 
(M O 






O t^ CO CT" O 
(-1 f^ r-l O^ >!■ 
CM ^ ^£| m CM 



lA cy [> <ry 

r-l O m tn 
O^ ^ ^ [^ 



n tn u-1 CO c^ 
a^ -^ oj ffi c^ 
\o vo in r- -I 



-J o O a 

rH >0 Q ■-< 
[> -f vD -^ 



5; ■£ ^'^ 



"5S g. 



vO O CJ» ry 
-^ c^ CM -J 



O vf CM CM O 
& -sf i-t O -^I 



'D vl f^ O n 

3 C- t^ O 
rH -^J- Cf- CO 



> CM O £> CM 

V c- cn c- -nI 

D P- O iH C- 



O CM 



CM c^ CM rH 
V\ C t> •-< 
O CM C- CO 



■H CM O* I> fH 

-J -H \0 ^ 1-1 

cy CM oj ^ .H 



CO O OJ t^ o 
>J- r-l rH ^- rH 

CT> <ri r- en r^ 



J3 O ^ 






CM tn "i) Q c 

ch o> m »D c 

tn OS tn CD C 
vf n" CD t-" c 



vo to o o> -J 

iri CM O -J- "A 
O lA to CO c- 



J CJ^ M- CM O 



) r- ^ 3 

J \0 'D CM 



CO tn CM n rH 
C- >n CM en r- 



voryc^ ^Do^HOCM >f\Ofniri(n 

CMinOv fniACMvOt^ (ncncMOc 

i-IiHCMCMCM CMCOmiArM 



I i£p \o lO a- 

CJ' --< rH to 
CM >t O [> 



o r- CO •>! >o 



E; O rH u~. O 
^ to O >f CM 



m to VO rH 

n c^ c- CM 
fn CM tn 



•-J -tf "A O Ti 
iH (-1 ITt S rH 

m r\ m en c^ 



>f c^ (^ vo 



r CM CM en -St 

t -O m [> ^5 

1 O -J O CM 



»0 CO TO to Nl- 
u^ TO lA C~- n 
to 0\ en "A \o 



r- to <n TO >r 



I \0 \o en CM 
o en TO tn 

CM ^- lA -4^ 

en r^ en CM 

en --J to en 

tn CM tn 



> kO ^f CM CM 
^D O H vD CM 



cn cn cn cn p 



vO lA \0 -J u 
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Cn CM to t^ r 



C CM C' O- 



>J VO rH t> O 

lA o o to t> 

CM CM lA lA VO 



^D rH «3 en lA 
cn [^ -^ O £!■ 
£> to CD CM O 



en CM O O r 

rH r^ vD C^ U 

o> n^ -^t fn 



O O CM .H 

CO tn '-' " 

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o> C> C^ en -vt 
(^ -^ CM [> -.1 



lA I> -I O O 
D- O "O CM r-( 

t^ (^ O <M r-t 



CM O 

fn CM 

en o^ 

CD CM 



CM CT^ C^ "A >J 
lA C- iH -.1 t> 

[> O to o^ >!■ 



rH iH en CM c^ 

9C-- >!■ to en 
o> CM TO (^ 



CJ> vT o\ Nt iH 
g^ I> ^ o q:> 

f- CM O H O 



lA TO en t- o 

O O to (T> iH 

O C- lA o c^ 



\0 -.f -J- lA O 

to to CM en lA 

CM o o r- c^ 



r en -J- o 

■* to TO TO 

^ m o [> 



vO iH CM -t Cf 



ss 



-J CM lA n 

^ cy lA c 



?^ ;$ 



CM > >£) to f 

SiA to <o c 
-4- -H [> C 



-^ iH en \0 \D 

TO m --t lA r> 
O lA TO en CM 



CT" [^ >-t o m 

O O lA lA CM 
\0 TO tn \D CM 



\ t^ CO 

i o o 

> TO CO 



•4- en o\ < c 
en C^ lA lA M 

CM rH ^ en C 



CM •£) CM rH - 

lA to cn O r 

CM lA rH iH 



en •£) \D i-t 
m ^ to * 

0\ ^ lA 



3 1> cy lA 

SIA nT 
o c^ 



-.J- jg o u 



lei 



J3 v, g 



I ai 



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r- o \o ^ CM 

<J> en to r-t lA 
i-l rH CM CM 



-4- -^r cj- to o 

CM 0> --t O C^ 
cy to en lA CM 



m (J- ^ e 

--t o a- c 
CM O to e 



to -D <A 



ov o> *o m CT- 

f- O rH TO TO 
rH CM rH ov O 



O^ O C- CM O' 



cn tn o o^ 

-J r^ >A rH 
r-i <-f C\i 



I CM C~- "A ^O 

TO ^ en y3 
o o ^ c- 



J -jt CM •; 



SO "S 



t- iH to CM g^ 

iH cr> CM rH CM 



\D r~ ^ -^ !> 
-4- -^ u^ en iH 
r^ to c^ o o 



O -<f lA CT> 

^ to ry -,1 
o tn »o CM 



3S!; 



vD \0 t~- C 
O O >J- CM 

o\ r^ TO o 

■-ror-"" 
o^ -5 o ^ 



I tn o en S" 

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un o C^ en 



-sj TO en -^r C 
TO o> o O K 

C^ CT' -^ TO f 



ry o to >o 

H o -^f i-l 

c^ en -d o 



■* CM O en TO 



383 



1 lA e^ c 



TO TO r^ H 
TO lA en C^ 
CM O TO TO 



I tT- CM CM C- 



sSSa 



to C^ to 

* f-TcDto 

— - vo -5 nt 



O tH (3> Al O^ 

(H CM lA CM AJ 

[> vO -^^ TO "H 

m (-TciTtn 



3 rH o >f r- 

> en en m iH 
■* r-i o "^ O 



g> -J- 
CM c^ 



:^ SI 



r o ^ i> TO 
1 .-( nH ',0 c^ 



3 "A tn S u 



CM TO cy en vO 



-itoiH f-i?MCMcn>j 



■A \0 -J- O 

O rH lA C^ 

0> O (-1 CM 

O^ C^ C> TO 

en lA CM rH 

>!■ >0 en c> 

CM ^ CM 



ac^ o [~- CM 
TO en iM r- 
tn ^ CM tn m 



!g5 



8>1- to o 
0^ >H C" 
en rH C^ >- 



iD en «0 r. 
\0 [> o* 'fi 
lA r- tn r- 



p' <A IS TO CM 
f- en C7- ^ CM 
lA O >r r-l AJ 



^ r- f- [> c^ 



5CM -1 e- 
to lA c 



CM en 

(jTcM 



§C^ to CT> 
>r >A -J 
C^ en O' 
CM -^f CM 



O CM fH CM lA 

Si-H •£) r^ ^ 
lA -.J CM iH 



O C- >0 lO to 

sssas 



mmc-r-io tna^ -ooenc 

iA->tiACMiH eniA vOO-^TO 

>CM-vfOrH CMen totnCMr- 



o -J- en c 

CM TO o y 

JD r- M' r- 



1 I 

I i 



3 CM -J- CM r- 
F 0> CM vO ^ 

J lA >r CT- o\ 



^ TO C; tn [^ 



■I o en TO o 

- CT^ --J CM "A 
3 O --I ^ vO 



O 4 O en 5 

r-Tf-TcM CM cm" 



>i O rH m 
f-t TO y? lA 

TV -^ -J -vf 






1 en rH O CM 

5 o CM o in 

> en --r lA r-l 



J3 O 



o tn 



H TO en c^ M 
3 rH en CM O 
3 vO r-i O lA 



C^ O CJ^ Q O 

SO> rH y5 en 
CM r-l O TO 



CM CM rH en O 
lA (t; (-1 to O 
r-l ID O CJ^ r-l 



to (T- rH rH tA 
C- a> lA rH \0 
O \0 [^ t^ P- 



>J to rH en CT> 



vO CM to -O 



H rH AJ C\J CM 



P- CM -t *D r 
en O C^l rH 



O CM lA o m 

ar- >/ rH rH 
^ C- t> OJ 



en CM o *o o 



lA TO CM f^ 
t^ en o o 
C^ -4- CM r- 



■\ CM r- o lA 

■) lA \0 O^ TO 

J rH en CM CM 



«3:j S? 



588 8888g 

jOOO ooooc 



• ■«■ t- f- In 

03 <U Q) 
O f-i -o -O tJ 



il§! 



xu-vO O O 

(< <V 01 <U lU 

0) -O -a T) T3 

!§§§§ 



o - 

O rH 



-W- 01 



§»!J.S 



» tJ *s *J 
q: a: cc ffi 




3i8-'«-«-3- 



»-«--»^ 



126 



Individual Returns/1967 • State and Metropolitan Areas 



§ 5 " 

• -i 

1 S -8 



is S 

I o 5 



e -8 



'So " 

. 3 •' § c 






a; -w g 
,a o g 



I (M Q r- 



H r-( iH cy r- 
3 iH vo en m 
r c~- 1> cj^ --r 



r i^ o ■T' to 

\ to >f m io 

3 m fn tj^ -J- 

Jin in OiH 

r o en »D (n 



tp (H m luD [> CM 

■5 CM CM (H to tn 

tn to -* CT- tM o^ 

cjTin ^coinoj 



m o O^ CM 

m -J c- to 



00<-i\D(n tocwtni-HcTi 

CMtJ'^fr^CO IJ\ \D sO (j\ !ii 



o o ^ c 
•^ ^ V- ( 

CM CM 



[> CM to to -O 

0^ vO -4- >C ->I 



to to CM >} iH 

r- CO vD o o^ 
-J- tn tn fn o 



3S 

TO O 



r~ 1-1 to o 

u-i O TO .H 

to o fn [> 



\D to '-o c> o 



I M) O O^ C- 
m C- (T- O 

m o c- nj 



m (vj m CM 'iO 

-^^ TO Q in CM 

in ni 05 o^ o 



tn (n iH tn V 
to r- en r-i c 

O^ TO >0 (Jv »J 



vo \D m ^ 

O sf l^ t^ 
<-( TO to -J 



Ma •!) O m rH 
CF> r^ m in m 

m CM O^ TO iH 



CM O O^ -4 C^ 

m iH TO « CT- 
C- fn in \0 en 



CM -4- O ^ r 

O (T- CM C- C 

-1- CM iH in y 



t- to 
m CM 



C- CM M' O 

?\D c^ to 
m CM iH 



c^ a> TO o <n 
sO -.J- o fn CM 

a^ T\ r-i r4 r-{ 



-t vo nj sr to 

0> '^ rH vD O 



?TO y3 fn 
to m vf 
CM o r~ -3- 



?g:s:: 



Jm iH r- c^ 
vO -J C^ rH 
^ \D CM £> o 



vo o m >n o^ 

3rH •£! tn o 
CJ^ CM m rH 



tn D- o to 
m to i-t >f 
CT- r- o> c- 



sr nj >r 

CM en m 



>!■ to r- CM \o 

CM O vD rH to 
V3 O^ O^ V~ t^ 



c- -^r en vo ->f 
lO en o in o* 
ov o (J* CM m 



C^ rH -vt 'J3 

Nj- sr m y? 
rH tn o o^ 



s s 



0\ rH to CM O 



C- CM "Xl CM VD 
to >D o\ m CM 
0^ O C^ 0^ O 



en tn H cn ■"4' 
TO [> en r-i c^ 

tJ' to "JS CT^ vo 



r r- 8) 



s CM -3- 



in -O tn CM m m 
TO to a\ vD m y3 
O O m m >£) ^ 



rH fn"rH ^>I 
O CT' O' to ^ 



O O O m c 

O CT» CM y 



3 to IT C^ \D O rH 

o ^ \o tn m CM 
i-H CM nj CM tn en en 



"A t> eg o m 
to vD »D en o 
CM c^ en m CM 



r-A c m Q r~ m 
C^ sT O '^ "^ CM 

y5 in cT' CM 



) -J S vj 



■O CM f^ > 

CM TO CM m 

-J- m <H 



Oi ^ m Q c 

St in rH -J ^ 

tn "O TO -J u 



m [r- (M to TO 

O CM « O rH 
O C- CM CM IT 



en *o CM ~j c^ r- 
a> CM rH CM cy o 
rH -d- vO to [> o 



-4->JinOO yDrHintSC- QJrHrH-frn 

torH^crTO cyc^^^e^(n *o-»i-otor-l 

rHCyCMcn enCMCMCMCM rH-3-H 



to tn en ^0 [^ 

tn o o o o 

CM O Ch CM m 



tn vD %!■ *o tj> CM en 

aTO tn TO ■>! O t^ 
c- CD c^ >o ^ -J- 



m to -i 
rH CM :^ m 



<0»rnCM lA-J-CMTOQ rHr->t{>>t 

JtorHCT mOstolT'* r->l-OtoiH 

<rytnm mcMCMnjcM rH-JrH 



c^ C^ r- < 
m to St c 
m ry -J- c 



O O CM TO O 

o* en tr> c^ ci> 
rH > >t c- VD 



r-l a r^ ^ l-> 

m to \o TO CM 
vD m sj c^ ^ 



en (n CM TO 

rJ .H to cy 
o sf en >n 



isaa 



CM CM CJ\ CM in 



^ (fy O r-l i-i 

m m o "^ ~i 
-J- St m *o CM 



\D r- >!■ m 



O -vT C- rH rH 

to <^ c^ ^ a^ 

m r-l rH rH sT 



o roto o <-i 
^ in cr- o \D 
m o m -d- o 



l> ni CM [> CM 

TO m r-l CM m 
en *n en O >J- 



ssss 

CM tn rH 



TO t^ to > -^r 

O CM CT- > 'O 



5 rH m rH CM 

- -* CM en in 

■* CD en O <T 



JO D- O 
a* o CT 
^ c^ CM y3 



an 



-J- r- to O" 
o cy \D Cm 

O *£) rH [^ 



>£> a^ r\ r-f i> 
\D > m tn -.1 






>r CT TO rH CT 
O \0 TO TO to 

rH CM o m fn 

oTcM cy ^D o 

r-i rH rH rH CM 



rH IT g* CD 

C-- en CM y5 

oTcM C-^in" 
nj to ^ cy 



Ren tn TO 1^ 
en (n sj cy 
>£> -J- TO 0^ o 



>£) r- > c^ t^ 



■il O (T P> C^ 

oi [^ m c^ CM 

f- to sf m TO 

0> sf 01 vO vD 



sf m \D en o ^ 
a^ c^ CM tn c- c 

rH lO > O TO -J 



^ Q si -vT 

^ >J CM tn 



en >r en 
(T< rH m 

m TO r- 



tn >i) O IT r 
sj- to CM p^ C 

0\ TO TO TO t" 



1 cy CM CM CM 



vD m \0 CM 

m rH to CM 

o tn to sj- 

^o cy \o o> 



c^ c- £> 



[^ sf m o 
o to r- to 

en m rH vo 

00 vlTto C-^ 



g> tn rH 
CM rH en 

en CM vD 



rH to O m g^ 
m rH ^ C- CM 

CIV ^0 i-H (Ji >0 



vO TO O C- C- 

tn (T rH m m 
\0 rH ya o t> 



tn CT. rH rH 

> tn yj CM 

O r-l (n IT 



o g 

IS 



623 
036 
753 


CM vf O t^ rH 


t^ O to O. rH 


OJ 


? 


T, n rH ^ 


irtSS 


^ m rH OJ (^ 


O^ C^ O^ [^ rH 
rH Nj 


129 
112 

47 
19 


CM tn ;-t f^ «9 
C^ O en TO sf 
sj rH to OrH 

(>" -/* o in ry 

rH cy m m m 


86,274 
75,300 
65,574 
78, 585 
73,850 


69,673 

163,018 

35,223 

28,842 

5,072 




•£1 


287,722 
362,982 
163,018 
70,105 



»o lO t> m to 

m cy in IT rH 

> sf Sf Sf vt 

to cT c^" cy o 



^ O CM 
H cy ^ 

H rj tn 



3 4 O 



CT r- TO TO TO 



O y3 sj rH s 
C^ C^ CT> O r 



o tn tn CM 
in c^ en ^ 
sf -sf O (T 



vo o^ o o\ y3 "iJ c 



CM C^ C^ sj- rH 

sssss 


O m m o\ o 
c= rH ya Sto 
to en -J to O 


m o m >!■ c^ 
f^ tn -J- -J in 
toTO >} r^ sf 


\0 <n 
TO CM 


[^ m o 
m r- fn 
vD m to 


SSSSE^ 


CM P^ vO rH vO 

<T P- yam c^ 


s 3;^ s ■"" 




S!P3 



rH >D *0 -d' O 

rH m o r- TO 

vO iD CM O O^ 



V to "A m o 
^ O CJ* m m 

^ in -J' O en 



O sj- > 

to c- > 
o c- > 



D to -d' TO 

? to r- > 
5 ->? c- tn 



rH si- r- st H 



5 CM "O sj (ji o m 
S -^ m r^ m rH CM 
HO en cj> sj- to c~- 



cy sf CT\ c- sf c 

S'o tn tn o vj 
»o tn TO c^ c 



CM sf C^ •£! sj 



Bst to rH 
(T sj- r- 



r- ^ C- TO TO ro r-* 
Q r^ TO CM CM r^ r-i 

-^ in to sf o> o en 



<li 



in lO C^ CM m 
^ "^ D '^ ^ 



f sH 



en Nf t^ (n TO 

O H H C TO 



P4 C C 

4, -rt r 
J3 o 3 



t^ I cpto'O cMtrenr^m OTOr-ovo to 

s s3a PSP8S EissSs a 



S[^ -J TO 
IT en o* 

to vOsToTc-^r-r -Pc^sTt^ 

rH rH -4- tn TO -^ rH 



CM -4^ \D cy 
en" CD CD sT 



[-- en CM n rH 
r^ to in r-l si- 

rH" sf" so" rHC? 
r-i rHrH rH rH 



C- CM C 

O Sf C 

^- >} c 



§ o -P 



cyootncM ■ntosfpcy 
(neom'^in OQu-itor-l 
y3tocM^»o "ninot^rH 



\DtTO>ocM sjtnvDinto 

RONTOrnst iOstoO>H 
ino^o^in c~-\orHs(-si- 



^33S 



CM mm 



> c- si- r- 
^ CM -J o 
J rH •3- t- 



3 o -.m o o O 

••* OrHcymrH ^0) m 

3 9; rj -«--«*■«■ -t* t, «■ 



^^>i^ ^^h^^ LHlitu'tiidi 



L. Lf (h ».« Ih (h t. 

■ssss §!§!§ §§§§§ 



01 r 
■g TJ -O 1 




m 

2 



8888E 

w ■-J^'-' '-J o o o o o 

cjmm <ii(u<uii>iu 

s§§§ §§§§§ 



■fj *j tj <-> 



s l*iaa *»ifea aSEaS u» siSS 



S«»3«i-««- <»*> w w w 




„ m o o _ _ 



Individual Returns/1967 • State and Metropolitan Areas 



127 



• -, 

1 e-8 



S o ^ 

•3 OJ 



5 II 



' p* i !> C 



o J3 a 



,-5 a: 






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128 



Individual Returns/1967 • State and Metropolitan Areas 



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15 



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(DUO) a>iu<ij<uiiJ 

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a: « ffi PC 



Individual Returns/1967 • State and Metropolitan Areas 



129 






i e « 






5 li 



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130 



Individual Returns/1967 • State and IVIetropolitan Areas 



o^ o m m \o 



3 f^ (^ (^ >J- I- 



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f»noon m^ocMr^cT^ to^ot-torvj osc^c-om 



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o oincM cMOiTisro tMONrHHNj- o\HCM:io^ -j-ovotD^i" irio\-£)>i-(n (oHmij^H ^f^J^tii^ ::iS9'^iy<^. 9'^'^iJ'> '^E: 
u< Ototo inr-o>r5n <^-stoi-4^ cF^\0HO'n c^vdcmSSia fM<^rH«Ci«> 33C:'^'^<-I tocorH(n;J '^D'^Sed T'^'^'=°. ^ E-S 
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§•1 
u o 




132 



Individual Returns/1967 • State and Metropolitan Areas 



5^i 



ov tn to 
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p-f -J tn m (^ c\j 
■-t -3- oi c- to o 
lO C\ ~t v\ Oi ^ 



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^>D01>t tM OMU^f^CTi -JC-tno\\0 'Dm0^f'^^D -JiA 0™<^ OpHtOQM 00>OJC^O -«frHtO-3-Q M-J 

■j>fa«<Nl --t y5o\o»0vo r-imc^-*j--4- inc^c^-j-tn r-vo •oc-u^ oo'Do^Sito o-^-tou^to to-^o^JcQ ^otn 






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338^ 






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oj-.ttoCof^ ~j-ro^ooov -^cjt^r^'c r^-^ONinto \D i-i a^ o 

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n\o-j-(ni> ONOtoc^f 

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gnjrHto\0 -tNDfnrHcn (nm(nt--vO E^-*-j--*c^ oc--'-l(*\ 
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(nfno^C^rH tOO-jTOCP rMC-stCOTO -JCMtOOND M-tOOjNO 



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mrH f-ONONOON >l-CMt^C 



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r-i •-* r^ ^ 



.-i ,-1 r>t TOm-^rHCM tMNOC--NDO ND-ttomcn 

tnr^to c^oNNO-*>n (nmtnrHON -tcMOrHTO 

■sfinTO rH-^C^rHCM ONOC~(Mf- vOC-niP-ON 



;^|a Pi:J 






as: 

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rHTOen rHTOcnoO TOP-ONmCM C\l \o o >£) -^ 

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r^rHm-J■c^ NOocMinc 



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HTOO-Jo ^^•■st(ne^>n c-movcn 
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tooionoio^ inc--j-cM-f cMcn 
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r--^trH^f'^ cgTO-4-c-->t onqn 



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r- MD C- -st 



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3nOc3o C^t^TOOf^ incMvOxOO (^TOmCD 

HrHrHrn rH\0 CMi-H rHrHvJ- ^ mCNJt^f'S 



m Oln-d■oc^ ommoTO 
CM rHOj r^ OrHCMcncn 



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^^-TO rH-.jrHOON mot^C^en r^lnoc^TO 

H ,-1 r-i C^ CM ,-i rHrHON r-i r-l <-{ •-* r-t 



33 



vO[>t>NDrH (nCMrnnjNO rHTOTOONQN r-cnrHCM^ 

cM^oo^c^ --jONrHinr- cy^ o >t -^ O mooNC-c 
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rH m TO 

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cncM-J^m c-rHin^u 



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t^ ^ ■£> -i -^ 



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CJN TO t^ TO Nj 



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< CM OJ o f^ 



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NOCMmTOCM nO-JC 
r-CMCTNinrH ^OrHC 
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en t^ rH m C-- Q - 

^ r^ --J CM -H 05 r 



TO<5'<»NOtn C-CNjenoNC- l> IS 
-- ._ cnmtooNCJN -j-otomm r-t f 
hvOtoOn oavfnC--o -^ONtncnrH Sc 



CO m c^ CM 

(M to to vD 

m en ON TO 



-^mtocn ONrHovmt 
tnvoo'^ TOento-J-u 
•-t c\i a< ic\ r-mrH-Jt 



m nO o to -.t 
TO o r- PS -^ 






jcnc^xO TO-^rHO'H fnt>rHt-ro tn n c- c\i -t TOr^-onj 

Nfno^t -.trHTOPScn OrHONiHON c-enoc-CM mO'-t-t 

cM-3m vDrHrHrHcn Bc- CMrH ,-1 .-* <n rH c-fnto(n 



dno cMfnm-jen o -^ 
f{> CMnOTOc5oi oct> 
\ tn CM en m rH 



TOnOTO C^OmrHvD HnOTO»D-J- ONrHm-^\0 

r-ONON CMrHtnrHO SrHOON-J- CMC-rHCDC^ 
■-* ,-1 ^ (^ i:\i ,-i r-i rHrHO rH f-t r-i r-\ r-t <-t 




Individual Returns/1967 • State and Metropolitan Areas 



133 



cd u 



1 I 

O a 



eocvcMint^ otntooco oinotoH a>ou^-^(M u~'-iCT'■^t--J ^-ifMiHi-in ^>fOtoro -cOvOrHcy i-tm r\i c~ <t- "^vo^^to oMiHiHvo m<rsr-ir-imo^HW(y-«) 

->tt--OiOCO CT>«f>-J-flO>D 0>'OO-J\D ir^O-tfCT'C- -sTi-IOrirH noju'i^'O vD-JrH-«iO fy) ri ri f^ >r> C^rHOiCDifl ^TX^intAtO miTiOOni i-«-^(^tor^\Oi-(tOOC^ 
(^O'roa^O C-C\l0(n\0 NTO'O^Df^ \OiH'Af\it> u-\\0\Ou^r- ->IC^J^Ol^^O ryCT'-vrOtO mo^rHtnO lr^-JC-•^0>} ^Or-COeOiH O^tOrHlTVCU inO\00*\0>'^r-tO»OiA 



J (n CO TO 



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og 



3vD to £> 
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r-t i-l m .O CM 



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en 0> C^ to Tl 






tn o >o t-- --t o 



CO m o (J^ 

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lA O^ CM ■-< 



cnmmQC^(n-,j> 

tnOO-jOr-HCMf^C 



5n lowt^crr- toc~>JO(n c~Q»^cM-d -^invo 
r>oo a>-Nt>DC~CM mc-ocor^ cnoOc^*o ocoo 



en >t 



i-i m CM u 
o -.r en t 

iH CM (^ 



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38 



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(T.OO>00 t>eor 



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f^O^OCMCOmoou 



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Individual Returns/1967 • State and Metropolitan Areas 



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Individual Returns/1967 • State and Metropolitan Areas 



137 



5 fi^ 



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138 



Individual Returns/1967 • State and Metropolitan Areas 



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139 






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140 



Individual Returns/1967 • State and Metropolitan Areas 



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141 



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8,320 

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20,595 
22,067 
31,116 
39,787 
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46,998 
79,523 
31,123 
43,516 
18,164 


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40,630 
183,283 

79,523 
96, "ill 



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418 
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301 
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528 
841 
848 
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43,609 
10,421 
4,830 



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142 



Individual Returns/1967 • State and Metropolitan Areas 



I e5 



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t?\'t 



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^ ^ l^ u u t-, u u u 



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Individual Returns/1967 • State and Metropolitan Areas 



143 



O e -. 






5;^ 



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o ^ g- 



J5 



h c ^ 






CO to c^ o >ri 



<MiA--JC-0 l> rM COf-u-irH 



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^ -3 ■O (M 



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CM r-1 


CJv iH n -D 


i" 


87,598 
42, X3 
70,396 
32,280 



5^33?: 



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rH rH in rH 

c- m o p-i 

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m >o m <%i 
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in c^ Q ""> [ 

fM rH r^ m t 



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vO "A ^O 0\ CO 
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>0 CM O CO CO 

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iH rH rH CM CM 



5S?^ = 



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<^ CM CM O O 

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33 



On lA P (M 

s£) ■4' Al lA 
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23,038 

4,458 

2,766 

463 


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28,728 
25,685 
23,038 
7,778 




87,295 
17,749 
9,703 
1,674 


g5 


71,568 
82,771 
87,295 
29,453 



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15 



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li;^:^^ ;&%«&% %EE§§. US ££££ 



144 



Individual Returns/1967 • State and Metropolitan Areas 



5 e-9 



1°-! 



I S 

o = ^ 

5 e « 



S S 



•2 e « yj.5 



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Sou 



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lA ^ TO \D 
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O^ CM O vO 



m (M 

TO \0 






s - 



n 






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r?;s 




















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CM 


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35 



TOrH->tC^ O^if) TOTVTOTO 

CMNjf-lCM TO»D inOfMC^ 



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r\ r-i 


52,80 

26,27 

12,01 

5,69C 


TO TO 


.£1 O en ITl 

(M T\ ^ O 

-vl lA -J ■-( 



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CM O H C 



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o lA cr a- 



a- CT- o lA 
t> r- TO lA 
(^ en o CM 



i a 



O en ^D lA 

vo tn i-i CM 

iH \0 TO o 



6,889 

2,8^0 

2,068 

277 


c^ 


^ IA r- 
tfi c^ o 
cr r-i en 



Sm c 
en 



1 S s 

I g -8 



TOOOO' enrHen>A\o c^c^ ^£>o^ 

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r-ic\jenc- iH'j-vD'Cen cMtn to-^j^ 

>jc^iAiA o^c^c-ovo enen c-ihc 



-J en O \D 

a> C- iH rH 
r-f lA ^ <M 



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cj^ 'J- o TO en 



li 



CM r- o^ -J 
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TO CM TO TO CM O 

TO ^ AJ £> >* iH 

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f^ O^ TO O -J S: 

1> •£) CT' --J O O 

(T- -J lA TO lA >£) 



!8S3J 



O M 



s s 



C~ en o vD 

>A C^ rH iH 

CM lA -,J- CM 



C^ \D C^ \0 

c^ TO lA m 
en en CM CM 



O lA CM iH TOi 

r- C- TO TO lA 

TO TO en TO TO 

cr- C^ CM TO [> 



iH m ■^t a^ -nI 
CM en c3 r-i c3 
O' -4- o (J- en 



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lA rH en O 
a* c^ -4^ en 



CM O Cr CM TO 
O^ C^ C- TO CM 
£> \D 'O t> >J 



CT- CM IA TO CM TO 

O en en t^ -si -^f 
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e-i E a, 
5 X 









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Ji 



O lA vtrH;sjm CMrH OCM 

3kA -JlAOTO lAvt >J3CM 

(J^ fM--jOCT- i-<-^ CT-H 

TO >JD r-l \0 

CM lA >J C\J 



CM O 
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Ju^-sJ-CMtn C^vDtnCMCJ' 

JTOC^O-\D 0TO>AC-\D 

3ocMency i-tcr^oys 



s iH vO \0 
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t- C G 

■S o 3 



lA C~ O^ O ■■O iHvO TO\Or-CM 

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[ 6,194 

9,279 
8,881 
7,659 


9,722 
12,366 
2,633 

1,754 
274 


s^ 


5,508 
40,098 
12,366 

i,725 


o in cj H TO 
C^ C- « TO i^ 
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CTi -.J o c^ en 


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en iH en o 
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go;; 



s^a- 



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o^ w r 



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u t, i^ u u u u u t4ii<<Dai<ii 

a> oi V aiiuiuajai v -a -^ -a "o 

Qt.-a-a'O TJTJTJ-o-o "OSGSS 

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^ u u u 

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^s § s § 



^ (h (4 (^ (^ 

il) <U OJ 1) ID 

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s&ddi *a*fea auSSS as &&'k& 






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} 01 at < 
:; cc K 



Individual Returns/1967 • State and Metropolitan Areas 



145 



I s i 



I fi I 



o g 



O k S "O W 

t, ^ *^ a] C 

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e i S w) -H 






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o^ c^ ■,* 






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to m t^ cj 



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in --J o 

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§S 



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>t c« ^ oj 



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ry r- CT- r^ Nf- 

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CO CO (ji m CO 



VO C^ rH ^0 CM 

r- >f c- CM CO 

«£> OJ £^ -O rH 



CJi iH m tn ',0 
cn CO <-l CM TO 
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<>J O [^ "Tl C 
to TO "-H -J •- 



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>A sT TO i-l TO 
(NJ TO TO (^ CM 
<M O t> O TO 



>r -^ sf O 

lA CM TO r- 



>H CM O TO C^ 

TO l> g? -sf 1-1 



o --J- C^ O C\J 

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ir» [-- ir\ -* 



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m iH CO \D O 
TO --J TO 0> TO 



O C> TO -O TO 
CM C- C- O C^ 
C\l C^ ITi r-t TO 



1 TO NO UD 
■\ kr\ C- r-( 
1 O C^ CO 



n in cn \D tn 



53 as 






S3f 



1> O CT> 
WOO 
r-t Cf ON 



to a o t> -4 

t^ «D m CVJ r-t 
TO C> [^ in CO 



TO a» TO r-l >t 
[^ •£! 0\ rH TO 
ON TO CTi cn C- 



CM ON o^ en 

in oj yD in 

0> 'O CO TO 



J vj- TO TO ON 



-\r in TO m nO 

iH Q rH O CM 

rH ^ m en TO 



f-vt c^ tn -.f 
t^ m nd en 
nD tn CM TO 



) o Nt m 
> c^ C- nO 

4 CNi NO NO 



r- o ON vt vo 
vO m en m c- 
c- en tn TO CM 



O (M NO m CM 
CM On >0 vO -nJ 

c^ no m TO ON 



rH O OJ On 
-vj- ij On r^ 
TO m NO TO 



iH O ON CM CM 



f CM On u^ CM 
- H en i-i o» 
^ TO NO -J- CM 



nO CM nj rH TO 
TO C- -^ CM nT 

TO NO m CJn CM 



o in CM en in 
CM m r- o tn 
t> NO o -1- 1-1 



o -J- m C3N 
c^ o m -J 
o ^ -o en 



^NomNom -vtc^en-jr 
^TOr^(^o c^NOCMC^c 

\CMeno»TO -.J-C-ON^C 



>( <H p TO 
3 cn F- On 
5 CJN TO o 



m en cNj ON 
en u-i >s o 



■\fTONOONen ONONOr 



rH t- CnJ CO > 

^j't-^i-Tin" 



t-HOCoenm >fmTOC^Nj 

t--cr'CQC^ND nDO^^C- 

t^-j-NOoTO in->ffnfno 



f >j C-. fn -^ 
t > m NO en 
\ >£) en nj TO 



C^ CM nO nO 



5 S-8 



in in -t en o* 

ON CM On -* nO 

CM rH m nD O 



^ TO NO O l> 

On en en o "O 

ON TO CnJ C-- C^ 



en CM 

O -nJ 



t^ CNJ rH en 

no" cT r-" c^" 



CM nO ->t nD 
CM CO TO CM 
O On > nD 



O TO en nD TO 
in en TO CM en 
m NO o o TO 



nD On -J- rH nO 

iH CM £- i-i en 

On TO C^ NO -sj- 



CO TO TO On TO 



TO CM 

NO en 



ON -^ nD nO 
TO rH en TO 

■^ ^ o ->* 
[-'>]■" en 



3 S !i 



in o NO ■vj sf 
nd en lA c~ in 
CM CM c^ en 1-i 



-5 en Ni 



On en 

TO CM 

O CD 



I o o 



IB 



O TO en NO c 

m en TO CM c 

m NO o O c 
co'"co'to'"c^'c 



NO rH -4- -^ vO 
iH O C- nS en 

(JN O. CjN NO -* 



c^ --t nd r 
TO rH en c 
%f ^ o > 

C^'-Nj-'en" 



3 C-- ON r . 
S O TO en 
■J <x> •<! O 



(n Nf NO o CD 
en cjN en o CM 
ON >J- rH en TO 



3 rH -vl- NO 
J rH ON TO 

- r- -sf C-- 



O CO m 



3 i 



i CM CM en CM 



in m o rH 

i-l ^ S CM 

o rH o c^ 






>j CM CM m [> 
CT> tJN en o in 

f- CM O rH C- 



\ en NO CM On 



ON O <n 
CJN TO m 



U U O n 
3 O CJ 3 ■ 



nD I> 
NO CM 
nO 1-1 



3 rH TO CM TO 

-1 r- r- en NO 

1 TO C^ rH C^ 



TO ON >!■ 
rH O n5 

CNj O en 



;?:8: 



m en c^ t-- 
ON en C^ en 
en CM TO cr 



ON -— 

ON » 

o ■— 



•sf p- en nO TO 



JCMOnCM (JnnO CM-J-CNJOn 

HC^roen to -^ i-t <D 

J -H CM CM eSi 



CO m m TO O 

CM en NO ON CM 

r- -.i c^ t^ --t 



•^ ^ <Ti ' 



a a^ 



E o 5 



as 

>J- CM 



-sT ON en NO TO 
rH -J- TO CM en 

rH nO O O CD 



On On TO On TO 



NO rH ON St NO 

ON ON ON nO -J" 

r- CM [>■ en 



3 m c^ CM 






CN "J- JO rH 
>!■ >J O -Nt 



CM C^ CtN r 



g s 

ClDrH 





■ '<» L( L, L> 

01 oj a> 

Q U T3 -O -O 

S5 §§§ 



5«-«-«-** ^ w> «< > fe-^ 



146 



Individual Returns/1967 • State and Metropolitan Areas 



o « ^ 



S ° 



I II 



7^ c ffl _ 









j3 o 3 



CO CM 

r-i CD 



40CMint> vOCOOt'SPi vDr- £>C0TOO 



^ W C~ \D 
\0 C- tn CO 
O^ O C^ O 



-a; 



■Mn r-1 C 



air, \D 

» C\l >J O 



\D CO C^ ^D 
iD £> m TO 
O^ £> O C^ 



a 












■^ tV CVJ 


s 


1> 


3 o 

o rv 












:t!3 


Nt 





C^ OJ CO cn 



\D O 0> \0 



O f-l [> u 
o\ O (^ c 
^ iH C- u 



3 CO O^ 3 

\ a^ to c^ 



ass 



?8s; 



O OJ ■jj "■ 



cy o w ^ 



m C\J rH CO 
O r-1 !>■ tn 
<?• O CO c> 



u~- O O O 
*0 -1 iH t^ 
O f-l O' O 



r- o c- vo 

ry CT» Ti CO 

o^ o\ c^ r- 













O vOi-l 



[^ o t^ \o o 

Ti iH t> rH r-l 

C^ CD tn vD c~ 

iH (-• n H rg iH 



!3S« 



-J O' O CM C- 

lO O C V "^ 
CO O O in 0> 



(^ i-H iD f\) t^ 
iH O --J ^ 0\ 
\D C^ -i tM ON 



T\Df^ iria*(\JC\Jt> iTviHOiHO 



£ £y '"' - 

O S iH -J 
O CSJ O rt 



al>lA -^ Q- O C^ t> t^rHOCMD- 

•COCO COOOiTiO' »OC--^CMCT> 

-iHfHrH i-lr-li-lrHr-l 1-tOJ 



!-• va r-t OJ 
>£) H O CM 

rg oi c^ o> 



[> «£) ir> -^ 

CO m OD o 

H lA r-t -vT 



•St ■"" -^ 

\0 \0 rH 



;<Sf 



yOOrHCo r^cnojin^ 

3lAOv\£)f^ [>-\IOC\JCO 

Ht^O^iHCM i-tOJ\DOJ00 



c^ cy n tn 

OJ OJ ^ IT' 
O- 0> OJ VJ 



:> CD -d- 
^ CM -^ 



J o H o >r 

J u-i O' (J> CJ> 

r rH vo o^ o 



:} ^ 



U-i (> CT' vO rH 
rn H IT. lA l> 
(J> 0^ C~- C^ Q" 

ya^i-To^'o iH 



t> vo cr> vo to 

CM OJ tn CO o 

•o c^ H CO a> 
O^ CO \0 -^j 



CO tn -.J (7- o 

■A rH O iH CD 
rH si- f^ CO -H 

->t C\J O I^ IT 



(!• r^ O cy [^ 

Qi (J. CT- ~J ""> 
(^ 0> O tA (Ji 



f^ iH «£> Ol C- 
■H O -J ^ O 
>£) t~- -J CM 0^ 



I (S -8 



UOC^ CDf-ID--^tOJ 

~iO-J CMOCOiAO' 



\0 c^ >r u 

t^ ^ -J 



^a 33 



O -^ r 






£> lA -^ CD 0> 

3£> Ci rH \D 
c^ iH o sr 



c^ r- lA -i^ 

£-- CM £> t> 

^ lA ON n 



33 



O CM n C^ -^]- 



O CM \0 "A C 
(M t> O t> -. 



(n ^ lA o r- 

> vO \D CO C- 
>J CM -Nt r^ -I 



H lA (M O- 



5 li 



— CM 



vD O vO O- "A 
CM H 



s s 



O^ O CM (^ -J- \0 C 
lA -J O CM rn H c 

CM CM m C- CO H U 



t> iH :j CO O' 

a^ O H vD 
O H C- ^ 



O CO 1-1 CD C 
O ^0 CM "H C 
>£) r-l CO CM r 



sa sa: 



en lA vj c^ ^ 

o en CM CM o 

H H OJ CM CO 

r- CM \0 "A 



>I O vD lA O 
CM CM to O lA 
■^ (M MJ ^D O^ 



SnT 1> [> rH 
CM O >f CM 

O (J> \D fH lA 



O' ■? CO .-* 



;sa' 



lA CD CM iH 

OJ c^ CO o 

■O to r-< O 

OJ 0> iH CM 



C^ -J •-( vD At 
O OlA NT lA 
•J- lA iH >J i-H 



CM CM CM O CM 



lA CM to O 
O- CM lA — 
to vO CM 



-.J iH [ - 'D "A 
CM CM O O lA 
NT *0 CM 00 tH 



t- CM C- >-l CM 

rH CM O lA CM 
-.1 O -i) CM ["- 



to OJ ^D CM O 
O to C^ CM H 

»A CT> CM to O^ 



^ CM C- iJD O 

■ "US 



00 vO CO CD iH 

O C^ O CO o- 

CM c- lA lo >r 



t-" g 0) 



O ON ->f f«J c 
(-1 CM H > 



* CM rH c- C^ 
^- 1-J CM CM CM 



CM C-- If 



1 CD 1> r 

isia" 



w w o 

^ p y 



li 



o (7> CM r- 00 



CT CM Q lO CM 

O O O CO [> 
CD C^ ->J lA CM 



C^ CD lA a> r-l 
CM -.J to C- CM 
lA CM O O lA 



3 lA -J CD CM 
< O CM to CM 



O CM 
CO O 



3 0O iH Cf 
lA H iH 
lA CD > O 



iHD-OCJnO OOCMIAO-CM 

lAt^CT'CMCM ySCOOiAiA 



^ C B 

x> o 3 



a 

sf 


1> 
CM 


9,635 
7,567 

9,976 

8,430 


6,019 

16,318 

4,718 

3,296 

417 


SS 


25,095 

31,993 

16,318 

8,504 


CM <r CM 

CM CM [- 

St lA ,J3 


§s 


5iSS8S 

C- CO n m ^f 


C- CO ^ 00 (? 


F!a 


■A to TO >r 

sasK 


CJN -OCM 


■^s 


«r\ C- O^ "n « 


^mnr, 


RftS-^ 



CO St o^ 

3 a a 



CM £> CM to rH 
O" ^ >A sf C^ 

rH v5 o A r- 



CM lA %j t^ c^ 
On (M CM c^ O 
iH rH CM CM CD 



(0 OJ 

£• a) 

3 



2 

bj) 

S 3 




s^^^^a 



§000 OOOOO -lA o o o 

CMCM-i lA^C^tQCJN 1-1 %W- W ^ 

^Lititi t<;.[HLHt< t<a>a>a>iu 

ojiDO* <i)Q)<i)aiaj Oi -o -a "V "O 

«§gl gggg§ g§§§5 



l&iaa *»«&» ai-SSS 




Individual Returns/1967 • State and Metropolitan Areas 



147 



li 



5 Ji 



o g 



B E: S I 



O J3 g- 



SI 






1J t^ 
a o 5 
5 '1' 



\ Q\ (^ >n CD t^ f 

CJ ^ ^ rH 



^ to >o n O 



G -t ^ coc3c^iTO^o invDC^TOm -,fiA\0'-i 



Q E- " 



iHO^mf^JC- r-(o>TOc 



s s 



^ p\ -.I- vO to 



\-Jto»o in\OS\orj 



J v£i TO O 
- (T, \D TO 



IrHintD lOTOt^TOTO 
OvOr-l tO-3cJTO'J3 



C- C- CM Ol «£> 

— ■ c\j n o 



0\ ^ in (M 



Oi to £>■ O 
c^ H -H in 

\o S >o .-< 



1^ Q c- 
3 -4- *£) 



STO in ol -f 
^i) tn r-< o 

SrH o CM m m r^ TO 
CM rs CM n en m rt 



So rH C 

O TO nJ 



o rj m in 

n 3 o R 

-t vo'to'.H' 
O cji r- (^ 



\0 CM in i-H > 

(^ c~- in CM c 



D- m TO m vD 



rH CM O f^ 



amiA xocT'TOC-c- 
j^DO mc^c'iinc- 
5^m5 fnc^c^c-■^J 



n r^ TO <n o m o> 

in r- o o m \D o 

.-i m .H f^ O --J- CM 



lO v£> TO CM 
CM TO H O* 

o o c^^ 



•4 yQ o\ i> t> in c^ 

M Cl fc O *0 \0 rH 



TO o\orn c-ryc-TOTO 

O* r-ICMC-- O (^ U\ \D t> 

T\ sOCMin o-J'nJTOvO 



C-- OJ o o 
CM -^t 1-1 in 

^ r- xo ^ 



(^ CM O \0 



"■s!" 



mtoo xo-j^c^o inr-i(^cMf- 
o o\F- (^-^ a* to cmto^mc^-i- 



so CTi \D o ^ en 

i-t CJ O^t H TO 

CM o F--3- to o* 



O C- TO CM 



-. 


cm" en" 


is 

S2" 


a" 


a 


1^ ^^oIto 


•-i 


59,432 
53,873 
32,417 
20,316 


en 


D- TO 


tn yj 

3:f 


en" 


m 


X -J- in rH r- 

r^-J o (jv t> 

S In oR r^ 5 


CM \0 

S3 


VO ^ m ^ 

si vO ^ OJ 



^f >f M3 

p as 



d ES5S 



in CM 

Oj TO 



CM m >j \0 
c^ O O M 
^ TO ~j- en 



a aa sn a a 



m m -.J- 

m TO in 



vp^mONO OQCn to C\l -4 ^D 

<no^oj-3 voo t---fOto 
■vtcno\in\o ^nH cMfnfn\D 



CM oj 5 tn en -J 



o m >i) o\ 

m in -H c^ 



s c^ (j\ c^ 



%j- C-- en en TO 



to p 
O ni 



(^ o c- in 

CM rH -.J P 

in en c- ^ 



a T 



CM S 5 ^ ^ 5 




CM en vO en 
D- en - - 



R a 



ffi "O r- ON 



5 St f> c 



c^ -j^ ^ c 

ass; 



<A CM CM t>j en 

C- rH m OTO 

m o\ en Offl 
art^rH""vo" 



in ^ O^ rH 
O 0^'^^(J^ 
M CM CM rH 



to CM t> CM 

TO -O CM CTi 

ON CT» O^ t- 

s" si" n-a 



rHTOrHvOCM lOCM pC 

irf TO >t >l: TO en <n in o 

SlnC^'HC^ rH rHO 



a a 



^ H en CM 



I li 



en in --i r-i -f t^ tnm mvO-HO 
TO -^ -^c^r^-t m (J> CM -^ >t :4' 

^ t^ r^tnTO-} >a^ enprAtn 



c^ vf c^ 

\D o n-l 



irv TO C- O O 
CM p m rH in 
o» ON en to CM 



C^ CM O? TO 

vu CM n m 
in en o CM 



-d- >o ON g* 
-3- c i-i nj 



mr-iD tnTO'0(^■^ 



O m OS C^ t^ 
rn 3 >n TO en 



?e 8; 



ss: 



ia; 



5\ r^ --t O 

-.t CnJ vO p 

CM in CM -4 

>0 O >]■ CM 






S5 

C-- P 



en m \D en 

CM -}■ On en 
rH P -I P 



CM c- ri 
c^ p S 
On -J nD 



m H ^ O "^ 

ON t- ON -} -* 

o ^ c~ in in 



m en iH c- ON 

^ CNJ m CM CM 

r- \0 CM nO M3 



TO --t en r~ 

rH 0\ CM CM 
CM P -O .H 



-sss 



o ^ 



o« c- CT> »n 

-J- NO ON Ol 

-J Oi -H OJ 



~i- m CM 
r- «o m 
r- o to 



-a; 



-J CM ON vt M3 

cn en On t-i NO 
en TO \0 o* ^ 



TO m ON o r- 
to V* ^ n nd 

CM \0 in TO en 



]^ il 



vO CM NO m 

m rH C-- H 
nT NO vo b- 



\D en CM c 

en en t- r 



tn o 

2™ 



1 tig's 



fn oj ^ 



m TO f- -^ 

-J- CM sO nC 

o P en en 



SnO nO 
in 

■>J- en 



§28 



S "^ Q "^ '^ 
to cP TO in P 



\0 O nD r- 



3 TO 
On 



ui ^ -^ ?i 



rH nH -sf \0 

en On en TO 



c- en en c- 
■^ m C- On 
to TO 'J- P 






en en p o ■>!■ >o c 

SOTO TO t- H C 
05 rH TO tn rH U 



-i- \D nO m ■^t 
O m TO p CM 

r-* en ON -J TO 



\0 p m p f 

Sen NO en o 
no o r- M 



rH c- <n CM H 
pN 0» -* vo ^ 
o m %J CM >r 



83 

0« (N 



gasJ 



to TO •"* "A TO to 
CM CM en CM sf ® 



en NT en 



p Ot On rH 

-«f cn NO CT> 

2sa" 



9 ; 



CN? ^^ 



NO o TO tn 



TO en en >t 



vO en C- TO ^ H ^ 
I-t \0 cji CM oim 
S ri o ON en cmcm 



t-TO X TO 



^ vO TO en On 



en c- en o 



^ >t c^ QN p Q c 
\ -^ \o ri o m5 t" 



N S OJ 



si T 



rH m o m o 

m > TO <ji in 



inTO<nC-OJ CM^ -J-TOTOO 

CMTONDNDrH P-t6 POTOOn 

CMmOrHTO CMTO CMinmrH 

enintot^-p cnin cMTOinin 

vOrHCMinON ennj o^t^-^en 

rHinoJcM rHmmND 



to en .H 

S 3S 



a's"; 



3 - 



?in m 
m o 

O ON TO m 



SON C-- 01 >n ^ On 
-J \0 On On f^ 
-t -J- ON rH OJ 



CM en CJ« ON 
TO to ^ p 
OP -3- in 



lO ■'t to m in 
ON Q \0 en O 
P ^ TO -^ O 

a-'^s'a'a' 



r\p TOinoNC^i> op 
^ <o TO-^s^enNp inf- 
N>t CMNOinTOcn nj 



•s* c^ m tn 
CM (^ >t r- 

P rH o p 



naj 



^i-jOO 00000 "in 000 

3*.* ...... O^fMirVrH 

^CNjen^t in%Dp-TOO^ ■-♦ ■«-«-'«9--w- 



n h f. t« I. 

01 0) Ol (L> HI 
■o T) "O T3 -a 



3 S-l 



3S 



§1 s § §s§§ 

'H CM en -4 m ■O o 



» tH (d t. 

L< 01 01 01 a> 

a> -O TJ T3 "D 



'N H rH CM W 



Si 

■a 

88 
;4a 






i!i»^4 



^«s^%s 



3 * 



ssl§ §§§§§ 



g*S»a *8«£»3 



-m o o o 



111 -o -a -o -a 

!§§§§ 



-O tf> o o 



SSi s 



s's" 



o t. <u e 



■O -O <n n 



148 



Individual Returns/1967 • State and Metropolitan Areas 



5 s* 



5 e i 



O q 
V 3 



1 ^1 S'::^ 



.^ ^ 
° ^ 



g o ^ 



■H O 



CJC^lAiiD 0--f tDO>C 

minvO'H >t^ inotf 

C0-4-t>^ C\J \DC--0 



vD O TO O 
O 1> U-i O 
iH CO t- OJ 



-o m vD o 
o> t^ c^ r^ 

CO 0\ fH 00 



O OJ OJ DO 

m \o to CO 

■>J- OJ CT" O 



f^ f^ O <A 
CO OJ -J- c^ 



o a> m vD to 



\0 O "» o 
C- O in o 

H to C'- OJ 



O (n •£) O 
CO C^ [> o 

O O^ f-* to 



C^ O to [> r^ 
to OJ m -J tn 
c- >j tM a- ^ 



O CM 

m -4- 



c^ to > >f 
-J- m c^ o 



\o o c^ -o 

C^ rH OJ to 

-J- C-- -4- O) 



to in OJ 

aoj c^ 
lO -si- 



c OJ lA <n 
oi OJ m o 
OJ vo o to 















OJ a- OJ c^ m 







o^ m n nt 
■H o t> o 

l> to r-i (J\ 



0\ vj3 o^ f^ 
O --I H rH 
tJ> -X) t^ CT> 



\0 Ol Oi 1-1 
to CT" t^ O 
r-l O O CO 



^0 to r-l \D m 

m a> (^ in in 
to vD \D -^ a> 

^ in vo to t- 



} p to o 
- F- m o 
H to f- oi 



m (^ vo o 
n t> t> [> 

O O ■-< CO 



\o OJ in t^ 
o r~ c^ (^ 



-O O \D 'D 

O nj o to 



\r\ \0 <^ u 
\0 OJ m c 
O [^ C^ <■ 



C^ CM ^ 




SRi'^-' 


26,701 
9,316 

5,916 
1,368 


§a 


95,852 
76,638 
26,701 
16,776 



O >t o m 
■H >t OJ >t 
C^ (J\ \a <-\ 



to OJ 00 v£) O CT> 

ar^ fn t> in o 
OJ Ov f-" n^ 




t\J O "il to 
en m o OJ 
tn OJ o o 



to -J- 'O c 
OJ CT» OJ c 
t- --f lA f 



D O* OJ ON 

^ 5- r- fn 



m ^D rn c 
lO o( m - 
o t> c^ f 



to CT> lA O 
rH \0 \D C^ 
CD >f O CO 






n t- t-- 

(n m .H 

* OJ vD OI 



O f^ OJ C^ r 

C^ ^ [^ in c 

\0 OJ to OJ c 



•^ \0 ^ to 

C^ iH -sj lA 
NT £> CM Nf 



cn AI O 

r- ov o 

•>J OJ iH 



(n o Aj lA o 
Ai gv ^ o^ o 

>A r- CO O lA 



J0»0(> tOQCTitOQ 

■<?1Al(n AJ\DvDrHS 



O >» ^£> 
-.J- OJ (^ 
C- lA O 



>t iH C^ C^ O 
iH \0 \0 ON CT* 
-4- O O CM m 



lA o r-i ^ OJ 
fn OJ OJ t> en 

CO rH NT ■4- to 



m^-lA ONiA-^tOD- COiH^OtO 

r-ICOO^ lAC>lACD>i) OOJOC^cn 

vDiAO tntOOvOi-l O^C-OlOJiA 



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vDtOON O-JO'OJtO 

0'-'*o iHtor-t^o 

C^0>0 O\DiA-4-00 



3 0N to C-- c 
to Oi O f 
en t> ^ C-- u 



r- o S t> 3 

iH ON [^ -t -H 



> a< in ON 
■1 5- o r^ 

J 00 ON .-I 



t> [^ >t 



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r-l m lA ON ON 

-4- OJ fM OI in 



lA ON t^ ON £~- 
n -^ OJ lA ON 
to OJ -J- lA to 



oi in vo o c- 
p- ON "H CD ya 
m CD o NO i-H 



O C O -a u 

e e tl '^ 5 
3 a> 5 a ^ 



f lA O O f^ 

> O OJ o ?- 



>£) OJ ON nO t^ 

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to o> -4- >f 



O -J f 
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Aj CO O Q CT^ 
>A ^ O ^ to 
ON vO O rH On 



- to Q u 



t^ C- C^ lA 
f^ a; lA r-t 
OJ --J OJ r-l 



sit 



f^ CO CD r- to 
r^ -O \D ON t^ 


lA g< vD rH CO 
-nJ- 5- lA rH \0 
lA OJ r^ O iH 


[>- Q OJ CM t> 
ON C*! CO OJ \D 
'J- -4- ON lA O 


^O AJ 
m On 


898 
711 

100 


vt r-l to to 8 


in in rH OJ to 

O >A to »A r- 


lA C^ f^ liJ rH 
O to Q O rH 


OJ 


^J^ OJ c^ m 



lA vt O to 
lA PN >£) rH 
AJ >t AJ rH 



tn ri lA > ^ 
0> t-i t> iJD O- 
lA C- CO "A CD 



3 C. vO On (^ 
H AJ lA >£) OJ 
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to o r^ C- O 
lA r- NO NO OJ 

n^ 0> O r-l >t 



00 O 

lA -J 

to C^ 



f^ \0 o ^ 

t- n t- lA 
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«A ON lA OJ t> 



3 tn OJ NO rH 00 C 

3 OJ m O Q >!■ <■ 
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ON nD 






!iRSS 



r sf o c 
J en OJ -. 



^ lA t> OJ lA 
H ijD O ON -< 
H AJ rH OI 



t. c c 

OJ -rH t, 

■2 o 3 



0» OJ in w 

>J a- lA r 

c- o» -o r 



Aj ov c^ t- r- 

a5- -J- Q N 
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1 OJ p> o- 

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5 Q Id ■" 
J ^ n •> 



AJ OJ OJ OJ vO r 






N «D i-H lA 
^ OJ ^ r-i 
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CM ^O •«* \0 O 
•4 rS to ON ON 
[*- -4 CM CM lA 



lA CO to rH C^ 

cn r^ o nd o 
CO tn lA m o> 



Q \0 

5- OJ 



lA CM to O 
t^ ■«J- C*- lA 
C- -} (^ On 



\ ^ (n o r 
> -> «A -J V 



ON OJ [^ ON NT 


-4 to vo o r- 

^ o o S )h 


ON C- OJ C^ lA 


AJ CD r- lA \0 
CM rH OJ AJ OJ 


^^^•^?i 


OI O ON iH rH 
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ssss § § ss g 



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di m 0) 

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m \D r^ eg CT- 

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s § s §§ 



i^is^'^ ;Cii&% &a3EE AH &£&& 




|«iii ;i.:»;iS^% S-^USS S^ ^£,££ 



Individual Returns/1967 • State and Metropolitan Areas 



149 



I e -8 



I (S ^ 



fc ^ 






; 01 ■(: ' 






-.J- >o iH tn m to [^ 
<n m %i) c- TO en iTi 

iH C~ to CM to 



3^Sf 



t> TO 



iS§ 


r- ■-< in to en 

xO m O O CM 


O m vo n iH 


vO TO 
(J- fJ 


^ <ji m u^ 

CM :4 t^ CM 

CM TO U-. £> 


* i1 ° ;5 


o -J 2 '^ 2 


vj TO xo m 

rH CM 


r-H CM to O 
C- CT CM r^ 


•i) c- -nI 


tn --I CM iH en 

OJ i-H H i-l >0 
o r> [> CM u^ 


vO TO CM o cn 

\C >o »n c^ m 




TO TO TO tn 
m ,0 to o 
to vj vo a> 


i-°ss 


>i3 C^ to rH m 


O m O^ rH r-l 
O ■-* TO [^ CM 
H CM 


O TO 


CM TO m r-> 



* CM O C- 
^r-1 CM -1 


ssass 


■st TO M3 en 




r- O CM r-< 


D o iH -.J en 
- O tn ff. -^ 


<^ en en o fH 


O G ^ ,-IC~ 
m Qi TO CT' <n 


rH TO 


459 
950 
563 


■M -J m TO .D 

H r-i tn -^ en 


ssssa 


sD en 1-1 O^ rH 

en o- CM 


en xo en en 
^Xl (^ C c^ 



O t^ £> m CT. 
%0 [^ (ji en tn 
C- <H M3 O. O 


en O TO iTi TO 

sissaa 


O O O CT' m 

rH rH tn VO lO 

m o m sD -^ 


CM ^D vD iH O 
r-l rH ^ ITl ^ 


t- i-< CM CM CJ- 

en \D in .D CM 


fRSSJS'^ 



t r-t O \0 
f ^D i-l TO 
1 vO C- O 



- TO -vj 



S -- 



O-^toiAin mrHCMincM 

vDiniHC^O' Or-lmTOcn 
C-OTOC-UD CnK^t>[^CM 



rH rH tn 

* CM •>! ^£) 



Oi-KencMO cno^oo^ 



cnox'r 



ya CM 



CM Q CJ^ o 
CM (J^ O (> 



en O TO 

vc tn c- 



C- m >i ^ Cr 

>n lO C- CM O 



>j O c- 
o tn > 



o r- en c- CM 

TO -^ TO CM O 



o c- cn tn cT> 



ar- c 
O c 



* CM en CM 
■^ en CM CM 



t^ t~- ->i -J- t: 
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in TO C^ CM O 



rH CT- rH C- (^ 

m cn \D -nJ cn 

\0 VO C^ ^O C^ 



to -^ o> 0^ 

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r^ \0 O CT' 

en TO ~J o 
C- On C- en 



O CM rH rH O 

m O o en cr 
rH O in iD en 



-J- CM tn C UD 
CM H •>! i£) m 
tJ- CT- TO TO >J 



o> O O -I o 

CT> rH -^ C^ CM 
[^ CJx CM CM > 



cn TO a- rH 
m E> H rH 
£- TO C^ TO 



r- o o> >i TO 



S£> 0> rH 
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rH \D lO -J m Mj m 

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■vj TO rH en -4- -J O 



>f TO rH r 
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TO TO CM 
lA CT- O 



O O r 





CM tn 


in ,0 rH rH 




^s 











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CM rH O >t 




rH >r CM [^ 



jasa 



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n ■?? 3 



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to Cn rH \0 MD 
CT^ CT> ȣ) t^ CM 



rH C- CM (^ O 
vO t^ ■^f \0 O^ 

t> en OJ tn m 



' a 



"~a 



iJi 



vD t> >J rH rH -J U 

SCT- yj t> rH tn c 
TO C^ U3 CM rH C 



O O O m 
tJ^ vj m O"' 

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^0 


en 


c- o^ 


s 








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rH 














A 












































c- 


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s 




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s 






































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c^ 


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rH 


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»n 



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rH C- CM O O 

vD N -^ m CT> 

l> en CM >l m 



ass 



en 




\D tn t- O' >i 
C- TO ^ O «n 






n^ 










MS -n CM C^ rH 




>r CM lA -H 












>r 


rH 


r- *0 rH 




On O «£! CM 



ONinTOiDcn TOC^enxDC-- 

OONincMin rHCMtnrHO 

OTOOTOvD i-icncntMTO 



On O to C" ffN r 



S |S 



en 


vr> 




o 
















en 












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CTn in tn o> O; 
rH O; u-i CJ^ rH 
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o [> tnro o 


■-J c- t- c- o 


■nJ o --r O m 
r=( CM nj CM >r 


CM \0 O m o> 

'tf CM vD CM tn 


■£i CM TO CM CM 



l> O -vj o 



NO TO 
O rH 



I> O O M 
en CM en y 
t> tn r-i r 



rH CM CM TO O 
>f CM O CM O^ 



>j- NO u-i m 

CM >J CM rH 



On vO 

tn o 

nO \D 



H tn CM CM 



as 



rH tn O On 



rH -JS ON C 

CM O; TO « 



tn ^ o 

C^ CM TO 
CM C~ rH 



n \0 rH C 
M »C i£p C 



nO C- CM CM C^ 
tn CM rH vD ->t 
«D to H lO rH 



rH t> c^ t> c- -.1 en 



J3 t« 3 



SrHiomo r^c^^^^-^D rHNOcMOO ^-J' wen-iicn 
ir\ a^ r-i r-i -^tnrHvOxO ^o-.*-,tmc^ ""Itn o-^--itn 
0'*m-.i[> CMC^^DC^CM c^-^cM-sjm " rHtn--J^ 



ij O en o> vO 



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tn nd" 



vO tn £■- o- > 
t> to >r 6 u 

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M 01 




3 «*■■««■ -f4-*» ■W--WJ-W-** 



o o o 

.o^ s §§ s § s § § 



0) O o o o 

-p O •* - ' 



150 



Individual Returns/1967 • State and Metropolitan Areas 



I S-9 



J3 !-. ^ 



li 



1 ^5S>: 






if\ S* ^ *^ 9 



ON n 



^ iB \D -t 
i Cf\ C^ \0 

?5 M S 



D- in ^ On 

p\ \D ON 1> :. 

f- <B ON -H O' \D f^ 









^ nD On 
f^ O S 



«n ON 

(n lA (H u-\ in -J; ^ 



tn CM ^ vo 

SCNJ ^ to 
c*- tn o 



in -< to (^ 
>n A r> Q 

ON NO tM (*! 



NO nD m t 

ON --t On f 



to (^ ON f^ 

m o* tn »o 

to n -J- tn 

(^ m to --t 



m oi -* c 
^£l m rS -, 



3 X S 



(M *o ^ 



o« c- n P- 



o> Kl (^ 

n£) rvj D- 



in Q -4- 
:^ cQ .-I 



O o »n in 
m in -4- CNj 
ON o m -4" 



On en 
ON c- 

■-t o 



^ i 



m CO m c 



W NO ° 



\D en m nj c- ■-) 



ON CVI O tn 

?n to m CO 
^ in tn m 



[^ (M o> <n 

fn NO en t> 

OJ ON -4- OJ 



to no c^ o to "O m 



m ■>( to tn 
in H i> Q 
ON NO <n fn 



nj [-- m CO 
CO CM in in 
■^ vD ON <n 

^ in c- m 
■4- <n H 



\DON m P-CNjp\ ->J-C~-i-t-J-H 

tntn to -to^ c^lnln(nc- 

^c- rj rSrnc- d-oOnvoon 

rHiH in mvONO --toN>j-iHNO 



c- c^ t- ON 
ON p m 1-1 
NO « o -* 
> cnTon ■>" 



en -st o> in 
en vD o cj» 



rH rH O C- ^ 

S\D to to nO 
ni o o m 



r^ ^O ^ -^ 

a\ t> \o c 
CNl tn nj vj 



oj tn^o (ninNomt> t>o 
-4 >OnDC- C--rHHONO miH 
On niOCNJ \0 OtO --t t> 0--t 



in to m >!■ 
^ ni H lA 

to >!■ O rH 



5lS; 



■st ON in 
S i-i >f 



rH .H > ^- -J- 

-t NO CO to -o 
ci oi o o (n 



S o NO c 
-4- tn cm \ 



fn vooon in^fCNjw 



S £ 



^ m On -* -^ 5t ;:* "^ 

3 ^ rH ^^^^^^"*,'' 

3 NO to Q tn c~ -o c 

rH CM tn rH CM en f 



3 vB tn r- c 

^ CO en rH -, 

^ M NO D- r 



ON nD to ■- 

O (n m r 



inoNON cpto-jtno 
nlcnF- tninfn-.ti-i 
omo -4'to(nN0r-i 



H -^ O- CM r-{ 

N 05 C^ ffi m 



o ON nO en 






;r s; 



SON CM 
nD in 
3 m r-I 



S-JOJO^ CMO->fONpN 

vOcnoocM -.{toin'Hf^ 
co-jmoNO r^^ONCNjm 



J O fNl 

ON in eg "i 'o cp 



SS! 






[> r->toN no -40--1'"4 c-m nond 
oo c~-(-i~t "» CMffic--NO in cjnq 

3 ^Sr-i ^ ON>TOtn ON-^ 



c^ o 



vo ;< cr» g 



vOrH-JONin r-(r-inJC^~J 

w^--tirl^'-' ~tNOrJtONfl 

■N ^ CM CM 



O m NO o O 



ii vO nO en 
- <n CM NO 






to O QCO 

f- rs o in 
en CM o eM 



o CM iH en 



ON P O -4 O On 

.-I e- in o rH NO 
no en en m o C-- 



8 CM C- 

NO TO 

rH CO r^ 

■st en cji 



TO ^ C- ^ C 
Q to o -} r 
« m On TO (" 



>t nO -4 C 

o ON m u 



tn i-H iH m m CM en 

vO to m l> CO no -4 

C- en ^ U-1 rH TO ND 

: ON ON TO On O TO ON 



nD NO ND CM 

Be- en ^ 
en CM o 



en CO ^ in 
CM en en to 

oc-'tn' \D 



CM t> C^ TO nO 

Sto <n m m 
vO en On en 



a>t CM ON 
-J CM 






ON ^ NO 
«0 tn rH 

m o ^ 



CM :J^ en r- 

TO O in r 
CO CM CM u 



nO en O C- 
-* ON in --J- 

nO ON CM On 



C\i C- CM Q NO C 

CM to CM en -.± c 

I> C- TO eM NO u 



H en en TO 



1 NO m c 



ON o en c 
rn -3 -J- u 

nj in « c 



OJ r5 u 



S3 



en rH ^ 


p in nd en 
f= TO m -4 


r- 


NO TO in 
t>cn -^ 


s 








ON c^ TO 


ON O ON ON 





O O nD CM 
c- c- en rH 

CM m CM o 



On -J- -4-OnnDO CMC--C-TONO C-ON >ONDC--ro 

oo tn>o-j-in QtQ(n'^!0 "^ ■i'^'S'5 

e-rH CNjine^TO -J^Dcnc^tn cSrHvONO 



» S S -a ■ 
o jS q 



m CM m ^ in 

NO C^ nO iH NO 

^ --t tn TO ^r 



i> ON in o* 

CM m CM CM 
-4- CM to C- 



en D- O Cnj 
TO ^ C- NO 

in nO TO C- 



S >t 3 ° in 



m m o ->t NO 
c- r- CM ON >f 
O in CM nj m 



o,^ 



SON 
CM 



TO '-' 



incNjco-J-en -*onnoon en ONcnNO-± 
\or-OMin inen-j-ni m mHC-'-i 

St-J-CMTOTO enCMCT>t> r- CMC-CMON 



■-i t> ON Q 

NO \D IT) in 

t- -O cnJ CNl 

)3 "*" 



in c- NO c- NO 

l> rH ^ nO CM 
O nO ON C- nO 



D-inr-ONTO mcjNNOtf 
Sr^moNp ^tenine* 



w n o 



li 



r-\ OTOTOC- CM in CM Q t> O 

StQ t> i-i cy eMo -^NoracM 

^-4-inNO C^en (DTO--tC- 

en ~j-rH>oo rar- QON-j->i- 

CM -jTOl><n S'^S 



3 8 



-J cn>t 



C- NO CM ON O C-- 
On NO rH -H m -J- 
CM O in ON rH lA 



I- c c 
■2 ° 3 



> rH CO 

m t- m 
CM ON m 

to m vO 



to TO -sj- en rH rH 

in rH ^ D- nO Q 

TO >t -«t nD 



in rH TO CM NO c 

On en CM O TO C 

•O en TO ■«? O f 



en TO NO in 

O On TO f^ 
CM TO O •»!■ 



ac-cMCMinNO eniANoen [> ooNOJin mp r-ppcM 
t>ocMC--4- tnTOm-l to oconqc- nOcm S'f'W'iJ 
en oininmNfi c-rHpNO « enC^>o-4' -Jmino 



OOONON en (M-^CM 



^ ON no 

n ^ it 

(Ni m en 



CM !>■ O TO nO 
CD CO tn en m 
■^ NO en ON en 

c^ CM m en 



-m o o c 



S 3 



A U U t* U U U U l^ 

•SS§§ §§§§§ 






« 8 =.=.=. 



4»«9-''A-&43- 



I-, U l~, i. 

h V V V <u 

OJ T3 TJ -a T) 



-o m o o 
Www w-w- 



^ ai 



ASi. 



) o o o 



«S§S SS§§g 



3h^^-4Q-^ *&« ) < &» «■ 




Individual Returns/1967 • State and Metropolitan Areas 



151 









I II 









tH c a 

^ o q 






irycoroo 0\DOtDiD tO-*0'->l-0 OC^ \DC0-JO 



StO sO i"^ O* ■*!' « 

H -J O CM Ol t 
H \0 (A m CM 1-1 r 



in CO in to \D 
CM O to (^ CO 
J m c^ rH O 



^ \0 CT^ \D <*S * 



O tD >£> \0 to 



O to -^ C^ m 
00 o^ lO CO >n 
to CM c^ O" O 



H C^ K 4 
O --J -^ CM 



^C\l t> a^ r-i 
CM ->I lO c^ 

H m CM l> r-< 



?g s? 



CO C^ oj in c 



r-< [> r- ^ 

O CM -4- C^ 
vO CO -^ CM 



i-iri-iiOOCO O'DCMvD-J- 

mcocMt^c^ oocMc^mcD 

r^tOvDiA-sr C-OCMCOV0 



•o r- 1^ (^ 

C^ \0 CJ^ CM 

rH tn r- >t 



1 CM O r 

- ru m u 
-I H n r 



•sj O^ CM C^ C 

r-< >j ro t- o 
-J -^ --T m -, 



'J- (M O CM 

to r^ %D \t 

\0 0\ m CT' 



o a^ o CM to 

CO CM O O rH 



CM CM -"J r- r- 

-J C- Ci to CD 

>J >t ^ in ^ 



O -J- t^ O m 
CM CD o o m 
00 C- C- CM O 



3rH CM CJ> CM 
CM --I m CM 
to CM en 00 CO 



C- CJ^ O O <J^ 
c^ CM o c- (^ 
to cr <-i -J ^ 



CM c- 



r-l (M 0- \o m 
-.J Q in CM o 

cr o --J CD m 



en vD vo o c^ 
to M3 C^ to m 



H £> -sf C- 

= 0.^0 



iD CO c^ t> iH 
c> c^ H O" *n 

O -1 CJ^ t> lO 



m en *D m CM 



CM i-i m lO 
\D in to r- 
en CT- m to 



3:JJ 



sarjf 



aiss 



CM to 

^ s 



rH m nj to 

CM t-l C- O 

-^ -^ CM m 



f: S 



-\I CD C- O 



lf^ iH ^ O c- 

(H CM I> to C 

en vD O o^ c 



as: 

>J CM u 



5»S 



\0 O* m CM 



s i 



CM CJ- 

m CM 

CM CO 
CM «0 



CM cj- g> 00 c- 
c- m to CM en 

O --J ^ >0 CM 



mm CM O O- -J- 

CM cn CM C^ m r-l 

i-l t> CM ->i m 



s - 



CM CM 
CMC-- 



CO o 
\0 to 
o o 



m lA o^ a* cn 



CM O m O 

H H CM CM 
O CT- C- CM 



[^ o c- o 
00 CD cn CM 

r^ r-l CM CM 



SO tn c^ o 
m CM ^ o~ 
>t o cn cn CM 



m rH O CM 

lA vO m CM 

-«f ■< o o 

m -J CD c 

H rH 



O •£ O to rH 

o cn CO o --J- 

CO vo m [^ o 



CM ■< m CO \D 

S tn m > CM 

C- C- CM CD en 



H\ 



I fii 



cn ^ m CM 

\D -5 »0 m 
O r^ >!■ O 



to lA CM >! t- 

O t- rH vS CM 
to O^ O O CM 



CM to cn 'J m 

CT- rH \0 O in 

%J O^ in -^ rH 

^ rH Cf l> rH 



C- rH 00 CT 

CM to rH :^ 

\D r- c^ cn 

am rH 00 

C^ >J rH 






SiH CM m CM 
m t- 00 xo 

CM CM O -nJ rH 



vO vO m CO O 
rH o m H O 
C-- r- ->i -J o 



\D CO to m m 
\D cn \D o^ to 

•O CM ■>! ■iJ *D 



vO CM 

OS »o 



rH rH to lO 
\0 m CM CM 
•£) CT^ CM -1 

CM Q en CM 

aO CM O 
-J- tn cn 



o m 



rH m o to cn 

rH \0 CT" m C- 
C-- ^ 1> O rH 



t> rH -si O 

CM to CM -j" 
CM CM J 



mi 



o- a- •-* i> 

Q* G* C CM 



! 5 5 S 



2 I 



CD to 0> tn c- 



rH O ->! CT- \0 

ya CM to c- CO 
^ m m -J CM 



^3" 



3c^ -^ 



cr o 



«o o c^ c^ 

IJ^ CM >J ^0 






o 5 



3 -4 CM rH O 

3 \D CJ^ ^ to 

* CM o" ^^ 



O \0 



CM C- m r 

\0 CM -4 C 

vO t- vO r 



(M rH C> 0> O 
vD vO O P- O 

cn %t Ni- --J -sf 



o c^ CO m 



3vO (H 
in CO 



r-4 rH O <n 
CM rH (M --J 
CM CO CM O 

rH CM m t-- 

CM <n rH 



3 S 8 



Ji 




to o CM 00 in 

■st CM O C^ ^0 
-J rH cn CJ- CO 



to to C- -Nt \0 
CO CO \o \o -4 
cn CM o^ cn li 



cn rH >£ rH cn 

o to O -4 »o 
m m H tn o 



[^ O rH to 

So CO o 
o in CM 



3 3^; 



J o >f c 
- to J c 

CM f-t 



t> CO O vO C 

C:^ rH >I O C 

rH rH rH r 



00 O O CM 
CD H CJs to 
CM t> Nf >r 



rH m CO cn to 

rH \D m O \D 
t^ ^ C- O rH 



to -jt "A CO 
O CM --I (J' 



'— (jv >0 C- 



SO o to i> 
o c- \0 m 
CM CM O C«J m 



CO (M O^ O CM 
rH r-i O C- m 
CM cn CT- to O 



Cr rH CM rH 
O U' i-i \0 
00 -nT CM rH 



) CM m -4^ CO (V 



(^ 00 \D rH 



4 in O CO CM 
4 \D C^ m C- 
- --I O O rH 



i-t i-t -^ <D 

H 00 CM >t 

cn CM rH 



•JD CM 0> --J 



aC^ O CO rH 
to r- >o -d- 

O r-t CT^ CM -J 



CM 00 CM -^ U 
O rH \0 CD U 
>I (^ in ^ r 






rH CM CM CM 



O C~ rH CO 
CM <^ >* rH 



3 * 



oooo ooooo 

ss§s §§§§§ 



^m o o o 

H «■«■■«» S- 



iv 'tj u u u 



^'^rHCMtn xtlTlvOOOQ O >-j r- 





3ft«9-^*» X-«*«»-*»-S H* •> ■•» ^ ■»» 



152 



Individual Returns/1967 • State and Metropolitan Areas 



I (S ^ 



3 : 



S3 ^ 









f O' m iH CO f^ \D 

5 -rf nj o r- <A cvj 

F tn >j to (jv >A o 



o r- to en t- 



CM <r\ CM o> rvi \0 

CT> -* vt O O^ CO 

-J- (^ in irv O (^ 



in [>■ CT\ 

^D O^ O 

t> CO -^t 



rH O O -A O 

f^ o -o c^ to 

lA \0 --t CT» rH 



*MQtM QtOQvOr 

- — - ncAt^ rncMtMp— 'c 



CO Q 'O -J- O -H 

-J rH CO 'd- ^5 CM 

(n -4- c^ a\ 

(n iH -J- CM 



m r- r- 
o m Q 
o t- ® 



3 S c 



iD to 00 CO 
O O >£) f^ 
o^ m o \D 



i-S R s 



- to O 
f m vD 



^ C) (^ o to o ^ 



rH o a\ in o 

n Q y3 o to 

m vi5 -sf o\ r-H 

r- c^ tn CM oj 



^o to o [^ -£> 
CO m rH Q t> 
(M C- C- ^ O 



3 en -4- CM \D 
3 i-H CM tn CO 
3 -^ \0 CJ 1-1 



O Q (^ O 

gaaa 



oj O" CO o cy 
to <H n o -J- 
vD (^ "A vn -^ 



-t ^D cr- [> 



rjs^a:: 



\D en o o\ --J- 

m >JD CO (NJ "H 
\0 iH to vj 00 



>f o^ r-i Q r- 
O CM m en o 
m CM c^ -J to 



m c\j o ' 
Q en o .; 
-5 CO in c 



■i r-l -O t> r^ 
J <H O CT* vD 

1 1-1 ^ -^t ON 



^ ^ o :^ f 
^ ^ t^ rt o 
3 \0 CM o> f 



OJ (S rH CD 
lA vO Q tn 

to \D ■5 en 



t^ rvj en r 



>J- O 00 
* >t ttTr-T 



ooNAJcym c^mcT-c^oo rjr- cocnmtn 

CoenmOtJ- (T<OM>vD\0 tOtM OtOOrH 

voco-vtcMin vD-'JocDi-i mtD or--j-iA 
m lA -^ t> 



CM en \o 


iH CM to 00 1-1 

•J3 -* O CM CO 

i> to >H m vo 


CO ch t- en fH 
lA c- rH a« m 
~t -^ -t -^ o 


ftSS^ 


en tn en -^ lA 


gssa" 



CM r- c^ lA 

\0 iH C^ (N 

^ «0 \D C- 



rH Nf CO 

o« >t o^ 

o -3- ON 



0OCT>'-tC^CO sOCO^OvOvD 

mtooomo cMrHcocnf 
c^CTicMO'n tD\Otoi>cn 



H ON -* •-* o m CO 

3 rH -^ c^ en sO vj- 



m CO lA --4 o 



lA >t 00 vO 
-.J lA -i- CM 

OJ 0^ CO O 



>!■ to >f -J- o 



■nJ- CO --r "A 
[> rH O CM 

en -^j 00 c- 



to O CM O "A 

r- ri >r 1-1 r- 
c^ to t^ o o 



^ CM to t^ o 

- CO CM vO to 
1 1-1 O CM CV 



t^ On vO lA iH 
rH 00 to O On 

r-i CNj CO en (^ 



•J- CD CO CO 



(j>iHCMcntn c^>-t•.Jcor^ 
r-->j-iA£>tD ■^u^o^^-o 
mr-iocMiA cnocMo^m 



cy 00 -4- CD C^ 



CM \o <H m 
H ON H CO 
e^ O 00 O 






o CM tn m 

ON m m o 
en o -^j c\) 



en >j ON cy r\r ■st p 

0» On CM CO -\t e^ r 

en o cj* rH iH m c 



•sj- CO -J- C- 
-^ O On ON 
CM -J- O -^J- 



AJCSJCDCM-J- i-lrHOintO 

iHCMO'-'^ -^rHvDr-l^ 

•-\ r-t >-< .HCNJCVCn-^ 



iH CM lA 

vD in C^ 



N in ON m ^ 
r-i CM tn -3- 



CM en O t> CM 

CM m CO ON o> 
to O en -.J- O 



CM -J- C ON NJ 
vD lA iH AJ I" 

C~- C- CM en 



CO -J- !>■ en NO 

lA O iH ON lA 

Nf to --J- •4- o 



■^ iD >!■ c 

en o» o c 
o m to c 



n nj c- •>!■ -J- 



o I ^ 

S e -8 



CM en >r o in 

iO lO r^ NO to 

tn en CO 00 c^ 



c^ Q o o> in 
cNj c'i cNj .-I en 
(n On c~ -o ■-< 



nD ON O 00 

1-1 sf (^ -.J 

O en 0» lA 



"sas 



lA in e- 

•4- r-l O 
« en lA r 



0> iH rH CM y 
CO O CO r-i r 

en (M CM i-f ci 



NO lO D- \0 vO 

[^ en en lA CM 
en c^ \D ON nd 



O to -J- NO CM 



53 SS 



I o 5 



en en CM CM tn 

O ON O >H C- 
QN lA ■-* 0» CM 



--t O >-l rH 

CP -J- NO lA C 
vD •4- CO "A C 



to t~- rH O CM 

cn -J ry ON lA 

O On -sf -4- CM 



m >i- en to rH 

lO to to iH 0> 

en en iH CM en 
in CM i-t in CM 

•^ rH CM r-i 



O -f en en 

-4- tH nj a- 
(*\ CO fH en 



rH O O^ lA ' 
ON CM nj Oi r 

\0 On n O C 



O -H 0» en -t 
CM 00 CD CNJ c'l 

o CO m t> o 



e^ c- c^ 

ON CO o- 
O lA o 



i li 



>J en vB c 



saa 



ON CO 

CNJ CO 



nO nD tjN ■-* 
CTN 1-1 0» t^ 
1-1 to CD r- 






yD en CM CM c 

y? ON Q r-i y 

to m -5 On S 



to -4- en 

rH r-4 ON 

m o lA 



0> to H O en 

en -^ CM tJN m 

Ai rH sf Nj- ^ 



yD i> en CO r-i 

yD ^ to rH C^ 
lA -} 1-1 CM en 



CM C- t> U 
[-- C- >f r 
■J- O -J 1^ 



■"•S" 



;sa 



en CO en yj o 

C- O lA NO CM 

O CO -Nf en o 






%j in -^ "A 

(H [^ \0 CM 

rn CM en to 



en c- ON 00 c 
CNJ en o m -. 
iH .H CM r- O 



rH in vO t^ CNJ 
nD CM -J- nD CO 

e^ 'J- CM O m 



en O vj- CO rH 



CM en o -4- 

ON en O r-l 

>f CO lA vD 



CO C^ CO ON 

CNJ [^ .H -Sf 

en lA --J i-< 



>J [> lA rH -JO 

en to Q O NO C .- 

nd cT-^i-i ONOo-vfcno 



On lA to lA AJ 



3Q -sf -J- ya 
en c~- NT NO 
y3 y? <A ON m 



r- lA nd -d- <H 
iD CD -4- lA c^ 
nj lA On O "^ 



--V en 






HOCM OQOON(^ IANO<niA>t 

vDnOvD vDnO--JiA1A cm i-i C\i C-i 



ONiHto-^foj cn<HrHcncNj 
lACvc-vOO CNien-j-ON-vt 
OOOCMCM tof^cyr-c^ 



O CD CO ^ On 





en pi NO vo to 








«0 AI ya AJ -st 


en NO ^ o c~- 





. c g - 



C^ O^ -t '^ 
to <-* ^ r-t 

CM lA en ^ 



1-1 On lA vO AJ 



1 >f lA cn lA 

r cA en -^ r-l 



^ en en c 



t, c c 
J3 o 3 



i-l -O nO lA t^ nO (JN 
NO CM r* ON lA t^ CM 

(^ to lA o o i-i 



>j CD nd cy 

a en CM en 
\D CO c^ 



i'-^ 



a - 



s - 



o Q[~-o inc^cMcyr- coO'-''-'"' 
c~ f'S -t 'i \oiaOi-1nD co-5NOu-^(^ 

t> AJCMCM CTNm^C^■Nf CO-^COIAO 



Rto m c 
ON nj > 

H lO At ^ 



i a ?<;? 



apis; 



en 

en 

■nT" 


NO m 
CO*" en" 


6,685 

23,382 
24,502 

21,375 


40,631 

106, 386 

20,482 

13,913 

2,205 


^" 


34,297 
127,364 
106, 386 

37,066 


22 

O^ iH 


m lA en 
en c- NO 
n o .H 


r- CD iH iH -^ 
rH -4- CM On m 
to H -D \0 nD 


yj r- en >!■ rH 


lA At 

33 


Q o r^ «r\ 
CT- VO ^ tn 


ss 


y3 rH lA 

m en ^ 


-^ in ON m ya 
cy en en en cy 


iSHF^a'^ 


ssas 



es 



> >o p- to o 



g 3 * 



^ U li U U U U t. It 

(U <U <U 0} <U V V <u 

U r> T) TJ Tl TS T3 "O TJ 

' s §s § § s § § 



fl» o o o o 
■oo - " - 



4»&-W-4»% 



•«in o O O 

U U h u 

U ^ 0) ^ <1) 

0) Tl T3 TJ -O 



-O lA O Q 
CJN H iH CM iTS 
«■■«»-«■■»■«»■ 



U» 



o o o o 



> o o o o 



3 «. 



Cl>lUO Q^ Q} QJ ^ ^ 

"III mil 



o o o o - 
.o - - -o 

~iA o o o 



L4 F« (j Fh 



«■ i 



(U -a TJ -O 13 C (h 

1§1§§ ^° 



DOOOO ooooo 



-O lA o o 
c^ -H i~i ry in 
«■<*■«■■«■■«■ 



U5^ 



Individual Returns/1967 • State and Metropolitan Areas 



153 



i : 






I i 
IJi 






o ^ e- 






(.eg 



11 (h 



- O <N o> 
^ 21 "^ !0 
) rj a> t*- 



NrH*oo\f*i coo mn 






Ov CM%D on>-*xoc- 






O c3 



CT« C^ eo CO 
r- \D c^ IT) 

Ol r-l N 



to too ^r-l-^-p^Q WPQ^P 
i-i toto o^-^r5r-ij^ r^•^l^^^«]fc 



Q (^ OJ H 
iR \o (M .-I 



sag; 

r- rH fc- C 



tft ^^ OJ vO vO C 



to A «) S ^ eg C-- -4- (M -H lA rH ^ -4- c^ «o 
tooc^>riio oJu^oJirvn \0'H>r>i-H 



to OJ Ov ITl CO 

<ji m r» r-[ to 






^ fv S ^f M ^ 



lA c^ ^o r^ 
[^ m c^ CJ 



--^ IN O to 



S i. 



orio^ -jiHC^toCTi -j-C-O'O*^' o\t^ mtoc^H 

f-(Mmir\ irtr^fni^m c-oiAi-im F-m ot--oW 

c--»toto \o\OtovDm o^tocoovrQ ^5) F-vO©'H 

-/^t^t^Q Q tn" irT i-T C-" C*^ Q Q f^n^iA to 

^ rHCVJr-lr^ pH^rjtn 



8ry r^n-4: cvjoir-tvo-* tno c^too^n 



tntntptocM ^o^^■^J■c^o (MOO^OH c^*'^ tqc-pc- 

f\ii-i-Jr>J(n o»>t-^&-I lAc^Sc^S 'A'-i- M^of-f^ 

0\i£IOCJ«oJ O-^CQ'-trH iH^jmOJOO F^ ■^fr^^CJ^ 

a\ f^ <^ ir\ to r>jn->*\Dt> ojfNiso^ o^f^oJn^ 






m -H n c> 

■* -4 C~ (Nl 

ro c^ o <n 



3a=isa SRRS8 aa sisigi 



I nin\o rHiAmt^o C~-to>c^c\| tocM m-j-tovo 
^H fistomrQr-i --t <t> ^ f^ ^r, m cJo^ovf- 



iSSS ?3S8iQS RI5SS' 



t- \D C- (^ 
to rj >f CM 



8in u 
_3tS 



SrH «0 f^ lA 

D ^ to o *oa> 






tn in o 

Sen f= 



t^ vo C-- r^ f\j 
CO (n o m w 
.-t O in *M u^ 



Nrn«M^^ «5^'--t'' 



CJ >f iD t- 
\0 in (^ to 

•-*■ o* o r- 



C^ CT» Q to to 
CO ^ 03 ot to 
C -S C^ oj o> 



S (n -* m S 
(n rH -3- vo -^ 



c- ^ c^ \o vO 

8CTV oj r- CO 
■^ <T> to t^ 

prpgs"'"'' 



tn Ov r^ o 

■>t P- ON TV 

O^ >t CO 
\o (*^ £"■ eo 



eocootnm toopiu^gs ^(ntn^p-* 

RC^F-nlfv lAiAStocj cnmiArViA 



to > f^ *o 

M f- ff> lA 

eo r- Ov Ov 



CO Ov to c 
r- (^ t> S 
rvj >!■ n^ 



3 i- 



DAlmC--* 0>0>00 vO-^0>pv(n ■JtM -«tH5tC^ 

FvO'mO'^ f'StO^t'if- OtniHfetD (^cn H.-l(*\.-l 

g-5<^cFieo ~*-JO'a^ eovDOOeo >n«A r-J<n\DrH 

\ r-\ Q\ l> to -^tOOOif^ OpviAvOOv C^gv O«Aip«t0 

r-lftvoov Aieo--Ia)iA Qc-oiCTio« noj Pir-SiA 

i-tiHrHiHH CQlArHcSj mtOlAvD 



CO OV cn >i) O 
t^ ^ C^ C^ iH 

vO lA tH i-t ov 

OV OJ vO Al AJ 



\C)OCDO >A>0 OvnOOH 

-F-rvjtn^ ol A)>Af-r>i 



AitniAAJOv OvOvOvfno t>\P>(^0«J miA lAtO»D\0 

>A(nt--^f- 00^*^035 fiqnoOA) fee*- yC O rt g\ 

I>r-IAINS fiOV^DMrH HO'A^'A Al rHrHOC- 

aassss Rfssfas sf^as"" SS?!^" 



Hi 



to c vD-sftn (^ r\rHCD(n -It- AJAinn 
n <^ fc'vjoi lA <nvofnc- mvo f^o<*Sco 

(>? aT ^ 'D'to" C-^ tO^r-^ d'*" ^'^ "^fS^'rS 



O- H*^'-'^ Aia^Airt ^lA (*Sc^\OC- 

O lA oJvOMltO rHtMWf^'-i rHvD COAJAJO 

rH n n <A -^ rH 



S O* lA 

to to o 



fH n o Al 
^n^AT 



r^ <n rH P- 



3 a 



-* OtOHAJ OtOtO-HtO "OiA :--AJtOtO 

t> t'Sf-lb-AJ -^QOvvpOv i-lf^ lAiAQQ 

i"'"-' ag's's" 



•o to i^ >r 



^ 1 -J 



Al lA lAnO "^ O^Ovf^ OO "^QOC^ 

O (^ r-iAjn vO f'ltOrHrJ fltn OQIS^S 

TO lA -J-^-J- <*i OtOtniA lAAJ ('\ 'J3 O -t 

lA lA A10»A] lA t--0<C~-fn lAkA COAJC*,-! 



Ovr^*n H lAfHrHAiJA vDC* OnOJiHOJ 

Stnn Cj '-JOtO^^N rH>A OvOQN 

-JlAvO O lAdRfHt^rvi oJto tof^ovoo 

ovf^oq cvj OiHHTOov noj Q-^^^ 



o w 



o mr^n ^ lAOTOQ 

O* f-Ov>A vO \OOC~-'D 

fc tofeo --< AJf'SOAl 



gv r- n 
to 

a" 



s^a" 



STOH CJ QtOtO^TO 

f-tS o] <JQ0^•OC^ 

mvD rH -^rQiAt'iS 



^ "A 3 o 

to t^ « TO 

ssss" 



3«- 5 1 



^ Ai -4- Ov O iH 

TO C- -J Al Ov lA 

C~ to to OJ -4 lA 

in r5 vO fM -4- W 



lA rH Al Q 
0-< lA rj 



aiTio^ r-Q>j«o \D-jojfnTO -4-ov r-->o-^>A 

-^ toS SOrHAj \0^vD(n<A (nr-J -HO-JO 

vO -4v0 TOAIf-ltp -^vOtOiAOJ tOvOvOt-- 

AiHrH iHtncn r\o^r^r-^ >OrHo»(n 






TO CM AJ lA 

3Q C- Oi 

(M TO fH 



Al lA rH r- 

oi ^ H " 

OV C-- r-j C 



lA C- 



ssi; 



vD C- 

t- tn 
\0 n 



n CM vo o 



OJr-OvCM-4 CpOv OiOt^'-f 

ojcniAHH '''^ ^Qt^ui 

TOOCMOJb- ^r-4 cniAOC- 



S en CM S CM ^ ol 



3:3" 



S8S; 



- S o S 



9 p 8 



rH Hf-C^ tOf-lvO i-( C4 yO ■-* ^ (^CM \pC--CNr- 

Sr-IAQ TOO.-H Al Q <0 a r~i vOvD "^^QO 

vDO^ rSf-iA rH r^lAOr^ -4-TO tOO-HO 



OJ r^ vO TO tn vO 
->t ■-* ■-< TO »0 CD 

<i TO r-< TO m uS 



llACMvO^ <P»0 QHiAvp 



15 



OJ TO lA 



vD 0> ^ lA 

<*\ TO vD c^ 



TO CM vO l> 

38Sa 



S i 



vO Ov C* TO vO tA 
AJ AJ Al M ^ lA 



TO <A -* M "P lA■^f 
Ov <^ 0> oJ -^ ^ H 



O 3 *^ ff> 
i-t n (n Al 



(n c- 

vD O 



vO OvOiAO lAOv CMOO« 
OV mvOtpiK ^ -^TOiAU 

i-l OvCMTOAJ iAiAOv> 



0^ C- n O "A 

lA H r-i 1-1 lA 

-4- aJ n TO vo 



^ AJ t^ O 

1 Oj r-( ^ 
■> .-I Al 0« 



TO<nAirH OvC-tn -4- lAOTOO OH 

»lAC^r-l ■4'0^'A >0 vOO>vO >Af-t 

O'CnOCn OVTOO r-t OJinOCM 



Si i "° a as 



o-a 



833" 



S ^ 



■4' Al 

a" d'^" 



STOrH CM OtOeOr-IOJ vD»A t*i-tCpAI 

rHlAOl ■>JQOv^P "-"^ SP'^Q^ 



i~ a 



»iA O O C 



i«feSS 



Q u T) -a -o -a-a-o-axi 
*Sqoq qqoqq 



i»;3.»a. «S.«Si; 



rH W W <»«- 

^ Ih F^ t. 

t-i 0) a> HI 01 
0) -o -o -q TJ 

1 § §i§ 



-O -A O CD 
0» H t! fV J" 



5* OJ 

Is 

88 



5sii 



* g 3 o 

lA P 



^^u 



l»a* a«fe»a 4*5**'* 



^ s s s g § s s s 



(^ tt t. (4 

t< OJ V at at 

01 TJ -H -O TJ 

1§SSS 



so, 

Hi 

Ife 



I u OJ e o 

' 41 tJ 

- S 9 o c 



§:i^4;^ 



S«ASia «:».&&.% &;ldsi:& ASi &&&& 



154 



Individual Returns/1967 • State and IVIetropolltan Areas 



3 ■ ■ 

I e -8 



j3 o g 



en (n o to \o 



r CM iH c- o> 



I O rH tM \0 

in o^ r^ TO 

TO \0 tM i-t 

vD CO TO OJ 



■H ^ CVJ C\J iH 

ITS o CO a> c^ 



-sj fH -4- g; >i 

CM -nT " t^ "^ 

o c> o \o o- 



>-^ CM 0> -^ N 



O tn (H IT. 

r-i c^ vi r- 

-I (*> (J' C" 

O m CM o- 
to fn (\j D- 

iH CM r-f 



I IT. [> o in 
CO o >o to 

CM C- r-» O 



vj CM --t 00 >t 

CM 1-4 r-i VO T. 

o o o •£) c^ 



CO n CM O 

rH CM H 



>r <n o vo o 

CM 0» CM -4 rH 

t> \D -J vD O 



O 1-1 1^ O' Ti 

•J (H CO a- i^ 

-3 CM TO 1> (^ 



O t^ CM r 






CM CM vD O in 

CM H r- r- ^D 

C- (-1 iH vO VD 



TO in (*1 \D \D 
t> ■-* CM CT> TO 



■n a^ -^ >, 

t> o^ o c 
o ^ o^ t 



f^CMTOO^ro CM-iitnCMO^ 



SCO o o> c 
en -4^ CM f- 

r-1 --r rH H 



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nj O en CT> 

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a- 3 c 



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t> en rH 



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m r^ "O -4 
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cj> m o -sf 



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a a 



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88 



Individual Returns/1967 • State and Metropolitan Areas 



155 



I f5-8 



li 



O n E= "O W 

2: f O ^ 



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2 0) 



3fn c^ Q c^ o o^ 
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en to m 



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; 00 o ry 



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to 00 -J- o 



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m »n -^t iH m 

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to (T> O to O 

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r- m o 



en to CM tn o 
to en in oj t^ 
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aa; 



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sg 



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en no en en ^ 

ry to NO p- en 



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aC^ CM Q 
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156 



Individual Returns/1967 • State and Metropolitan Areas 






Ills; 



5 C 01 






tg 0) o 
3 O o 



^i 



|-3i 



oro o> O C- 
fH -J- o^ c to 

CJ'il OJ fv c~- 



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f^ \0 o 

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ITS CM n O 
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f\) •!> 1-1 to 

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CO iH oTy 



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CM -^ O O 



tr CM -vT l^ r 

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n vo vo -^^ *j 

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tj. CO •O f 



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(M H -^ CM i^ 



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33 



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ISS §§§§§ § 



1111 



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-O un O O 




lu at <u <u 



Individual Returns/1967 • State and Metropolitan Areas 



157 






6 o 5 
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2 5 3" 

u Is ™ ^ 

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i 0) < ; 

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pX S S Nt C 

c- O vO rt r 



-* CO CM to m 
cA en m CO lA 

in (n o -5 £> 



u 



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to 00 to rH en 

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y£> CM -.j-^ptn p cQcMcnxo »J»n cnoxcMH 

CM -^enxOxo xo pxooxc^ en%j ^->-^Ol-^ 

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rH OxxOtoen "Ji O^ <J^ <IF> 



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pP-^-J CM cMiAinm <Mr-i en^cxjoa 

xiTp r-Tm"" ox* to'p xo''rH en xo''to"co" 

^CMCMOJ lA STr-l «Oni>trH 



^-- rnox^ \f\ i> to c- en C-oxnltn lAH 



CM >t ^ ^ 

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C^ p nj xo 
c^ r^ xo en 
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to tptMxOt- COCO OOrHfpH 

r-t -JxOxo>n inrQ pxgx-Jr- 

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oxC^-st c*-<n>n(M -rf oxcostiH -J-Ox \P>acti> 

-HO in -j-gx-^ni P p^oxpHCO xfliM tnxo^to 

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ox (M OJ 



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% -4- CM -* 

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I tpt-j%i- a^r^Q'-^"^ inc-cxjHxO r^c-- rHpc^e^ 

CM.-i>n P-t^-50*'-' nOiot^^ "AOx ^tuSpcM 

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^-T-l ^ to 



P m en « 

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to CM ^ r 

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I 00 CM u 



Ox vD OJ en CM 

r-l CM Ox >A >t 
lA -4" 00 <A XO 

^-^ ^" en" lo" ox" cm"" t>" C-^ fH* 

CMrxlCM fxjCMi-lr-ICM 



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C^ m xO o 



S 8" 



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CM lA c^ 

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en m p 



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p CM xO xO H 
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f p p ^ m 



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m m 



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CM xp 

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r- ■>* CM CM 



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lA CM xfl -H 

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en p r5 CO oi XD H 
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c- 00 >j en 
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xo ^ (M p 

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tn en .H 



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p —^ en en en o r 
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rHco>prH gx>t irimcorH 

enTONpp Qxo r^oJtoiA 

c-coxDtofw CM coenTOc^ 

CMOxC^xOrH rHCngxiA 

CM ^ xD P ^ i-H 



'i^L/L/ WXJVJL'^J KJ K^J yj \j __^ ^^ XJ w -tj 

• Q Q Q OQpoQ o "» -Q o ■ O -a c u 

PPPP PPOPP -lAOPP rij- -CSo 

o->-- •-^^^ orHc>jinH «-ai mS 



J*i 



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«-^S-^ 



maiiu oiwaiaioi ai-axi-a-c] 

1 S S § § § S § § g s s s s 



feg 



° §»*;i 



£ l^i^^^i s:ii&% %ad»S. ^sa- III I 



^t<L4ti U U U U U 

(^•D-otJ -a-o-o-o-o 

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s§ 



»i «s 



"in 
t. at E 



§i^«u 



S«;^»3 ;i&«&» %;td^:!^ ASt- 



158 



Individual Returns/1967 • State and Metropolitan Areas 



5 e« 






sit.. = 
ills':::: 



3W o 
o o 

•a tm-r* 



IS 



3 » 



coc-^ Ot^co(^r^ 



o^ rj [^ m IT) Q 
-st «^ c^ t> t-l f'S 
t- r^ ru -4- C' m 



\0 C^ f^ 
>J- (Vi fM 
CT» >* t^ 









OJ ■£> CO 


\0 ■-) vD vD OJ 















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i-l \D tn o> r- 



S3 



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u-i o \D \D y 

m oj rj 



to c^ \0 
■-t ry oj 
tH >t m 



>J vD O t^ -J- 

c- f^ rH in o 

to r-i ■£! lO OJ 



O ^ to ■£! 

o CO m Nt 
CTi lA O lO 



3RS; 



ri lo -J' fy tT' 
ry o fv m "A 
a. C^ m o f^ 



m ON O OJ rH 

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t> o ry r>j ('S 
>t r- o o t^ 



lA \D [^ t> 



o> \o r\ n 03 


m iH « lA (NJ 


<n C- C^ lA t^ 
> C^ -4 CO fM 
lo 0> 3 O rH 


;:i2:??^Pi 


?l £- lA t- --J 


tn r^ ON OV lA 

m Ai r- >!■ 



y3 O .H Nf 
r- rH Aj r^ 
rH en AJ H 



OJCD-^-O^n AJiAt^C^tO f^-J 

tOlA-JiOi-t COiO0Nr^CJ> lAtn 

r-fntAc^co ('ir^SocoiA iao\ 



o iJ m to 



CTi Ai rH CD 






O <-l lA rH 



m to >-l rH tn 
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lA AI to C 
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i m 



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3\o (n 
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33:^3 933!: 



I O O •£) -4-tOcnAjAl 
t>iAON COtOiACJvO 



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I> lA 1-1 to -~ 

vt y3 lA rH 

Ai CT> r^ to 



3CO o y 
to lA c 
O CO ^D U 



IrHOC^ C^NO»ACO<n 

rHOAJ COrHlAtD> 

AJtOtn f^OAlrHO 



rH CO lA Q rH 
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r^ oi o CO 



m AJ tn r 
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rH --t ^ > 



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5 vo o r^ r- 

5 CO lA ON o 



O 'i' On m C 

QN Q Q !?> f; 

to (-H >!■ C^ C 



CO tn Ai rH -. 
NO O C^ CTn O 



\lArHON->t vDrH C^AIIAQ 

riNOrHCOM- 0>0N cf^-ofn 
Dt'irHOON Ai (O^nilA 



\ 3 t'l 



S) rH lO to C 



C^ NO rH O t^ -sj- (^ 
O rH O r^ rH AJ On 

CO CO C^ 00 rH r\ 



J 3 5 



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r^ y3 ^o -.t 

ON vO rH rH 
to vf CD rH 

Sf'lA*'-.t'ON'" 

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rH rn rH 



ON vO lA r- C 
CO NO rn --1 ^ 
rH cn CO lA li 



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■> ri ■<* ON rH 
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lA >!■ -^J lA -^J 



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nD O ft) 00 NO 

o c~- >o r- 



[^ ON O Ai 

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AivD->f>OrH (ntomAJAJ 

r^oc^iAO lAvoor-r- 
a^ i-i ^ t-i r^ ONCor^rHo 



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Ai Ai AJ Ai r 



lA O AI n CO 

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to On O to 
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tn'ATo'Ar 



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lei 



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gs 



ON lA vD >! 

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rH <n ->!■ nO lA 
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vD P- CO m O 

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lA nO C~ y3 U 
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nO •:J- CO on 
CO o tn ya 



lA lA NO f- tn 
(n o CO o lA 



lA tn r- fn r 

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42; 



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m tA Ai -J 

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lA nO C^ nO lA 
lA Ai C- CO Q 
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2,220 
17,788 
20,680 

6,«15 


21 


ON O NO 



A a 



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5 
2 



§0 O O -■ Q 
" " -Q O 
OOOO OOOOO -(AOOO r^- 

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^ u ti u u u u u i-i t<iiJ<i>aj<i> 

(uoini (uojiuaia) ot-aTi'aTa ctn 
Qtj-D-a-n •dTJ'OTJTJ "OQSSS ^o 

S^SSS §§§§§ gSBSS 



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^.S§@l g§S§§ §f=ff 



34&4»«9'3' *S-«»«}-fe^ -wSwS^** 




Individual Returns/1967 • State and Metropolitan Areas 



159 



I e ^ 



lei 



O w 
at d 



^ S- i; <r c 



TO C^ 0\ in CM o> <■ 



t> TO iri -^^ g> 

n o --t ic\ *M 

■H TO TO 0^ >A 



TO r- o 1^ 

■H tn TO TO 



J O O -^ CM 



OJ uS CM -^t O 
r-i rl TO TO ?S 
TO TO O C^ -Nt 



vO t^ t^ ^ ^D 

a\ a» "O -H cK 

\D •£) fV CM -<r 



ia" 



o* D- in 

f- rH r- 
■Sf "O "A 



0\ t^ t^ TO ITl 
C^ O f^ O O^ 
iH 0\ t^ TO f^ 



CM TO 

D- r- _ 

C^ ^ 0% 



vD iH rt O 



^D m t^ •>!■ ya 

O C^ \0 r-H (Jv 
^O t- CM CM -* 



ia" 



TO CM tn -^ CM 
TO >J3 Q --1 C^ 
CM O^ 'S TO [^ 


m CV ^ rH -.f 


TO vO n O O 


aasaa 


;^S35S 


r^ m £> TO CM 

^ Cr> fM iH 



TO CJ^ t^ i£l 

O* m vo cn 

CM CTi Qi Nt 



TO CM i-t O CM 
TO yD m O^ CT\ 
rvj t^ H iH P- 

7 s-a's'sa' 



H m lO --J 
H C^ Nh r-1 



-I CT> lO O Ti 



>!■ t> -* CM 

0> CM t- <n 

CT> in iTi -J- 



?5«S 



TO ^ iH vt CM 
^ t^ \0 r-l lA 

m ^ o o c- 



(s c m TO fn 
o -St TO m -.{ 
TO vo c^ » ^ 



TO t^ -^ (H (^ TO 
m CM TO CM Nh -D 

TOO iTi a\ ^ i-i 



!> 0\ ■■D to O 



oj m -^ TO CM 



nj TO CM -4- [^ 

O >£> c^ Ti m 

TO TO O TO (^ 



vt CT> C\J C^ \D 
O l> c^ "H C^ 



-.!■ m r- >t lO 

ej> r- \D iH o\ 

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O f^ -^ >f 



OCMvO in-^t^TOC 

m^oin CMC^f^cnc 



o c'^ \D cr> c 

t-- TO O CM •; 



CM 0> O* O TO 



1 iD C"- 
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y o o* 



o t- o o^ c^ 

c^ TO ov c^ f- 
TO c^ c^ c^ 



CM CJ^ t^ r-l 
^ TO v£> \D 
0\ O TO TO 



CM vO -4- 
TO TO C- 
■A n ^ 



rH >* CO TO 0\ 
vD Q O vO lA 
«£l (^ C'l rH r-i 



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!3 a" 



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c^ cH t 

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o t"- o c^ £> 
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c- ^ CM m 



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■V ^ ^ 

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t^ r- (^ NO c^ 
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tn ON 
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m o ■Nf c 
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"2133 



CM TO cn r- iH 

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tn tn tn TO NO 
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l^s 



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m m tn oj 



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ja^" 



to m <M tn CO 

tf> «A ON r-l P- 
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a"v"p-"rH cm" 
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;sa 



to rH c^ m 



o o o o 

■tf> u u u 

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lA >0 C^ CO O 

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^m o o 6 

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T30»-- »»^.- -o -AOO OO ♦J*J*J*J 

€;!i;tj»a. ;&:;;»&% %UdSi:i^ «^ &&£& 



160 



Individual Returns/1967 • State and Metropolitan Areas 



I s« 



I li 






M ° 

O .o & 



33 i 

■a tm-' 



ai 



t. c S 
j3 o g 



1° 



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1-1 tn CO to 

\o o O^ 



c^ tn o CM ^ 

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O rH CM l> O 



CM tn 



5 CM S ^D 
ON l> CT- iH 






I >f p' (n CM 

-i f- O [> 
->J -f c- o 



^ en CM o p 

Qv 0^ O lA C 
r-l l£) C to ^J 



CM CM CT" :* 

to -^^ O en 

O CM ~f -J 



^D CO CM > 

O' CO C^ y 



^ C^ iH r- rH 
CM O 0> -^ CM 
vO rH l> CM O^ 



O en o en c 
a> iH c^ :J c 
H CM en en - 



en to a- o en 



r- CO 

ad 



en to ~j o 

m CM ^ CO 

-J C- CO lA 



^ S in 



1 o\ ^ o\ c- 
H O vD en en 
^ lO o r- r-i 



r- o 5; CM 
CM lA o en 

lO ^ lO "A 



3 CM CM C 

-to >o c 



en ^i) en CM -J 

H CD l> >i) i-t 

>j O en -st to 



- -J o 0^ o; 
■» lA c^ c^ o 
3 iD (^ c- C' 



>j to en r 
^ rH en r 

^ CM CM o 



CM £> O TO CT- 
CM TO CM ^ CM 

o -Nf CM o to 



-^ ejN lA lA o> 
c- en lA rM o 

t^ CM CM CO vO 



O CM en n£) H 

lA \0 i-i lA CM 

>j >!■ lA en \D 






ej" lo CM lA 
en %D "D en 

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■^ "4 ?^ "^ (^ 

^ \0 to in -* 



M CM CM en (jv 

ac^ en lA CM 
en iD t^ c- 

SSSS3 



lA CO >I CM vD 

CM iH -J en \D 
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£> cTc^CM cd" 

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in to cn -st >]■ 



am to en 
^ H \0 

(-1 -i CM vD 



Ov en TO en 



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TO TO ^ t> en 

a- \o c- iH -J 



CM TO c^ ^ en 
in CO en c- <j> 

TO r- rH C> CM 



TO On TO \D 

en c- TO £^ 
CM TO I- c^ 



CJ i-l o- 
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a£^ \p en 
CM O CM 
CM CM H 



5 S 



[> m \0 CM vD 
rH -J^ CM en fH 

r^ O H cn en 



ac-- vD in TO 
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rH cn en D- rH 



^ Oi t^ £> 

c~- o CM en 
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^D C7> 1.0 en ^ 

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!SPS 



3 3 S r 



en -J- c 

lA ?! C 



lA vO -^ 

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£- CM CM 

CM -^ m 



a en TO TO 
t-l CM en 

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sD o c^ t3 c 

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a s 



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\0 TO 1-1 O^ 
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O m ^ t-- 



I O Q en 

c- en [^ 



•A to vo c- 
O m vf H 
(H O en £> 



lA O ^ O- CM 
rH \o en CJ' CT" 

H NO O m On 



t> ON C- CT' 

eM lA in ejN 
■nJ CM m i> 



-^ C- t^ xO 

>3 CM CM NO 

O- -J -* c- 



'aa; 



ON C- 
TO TO 

c^ en 



CM >o o u 
ej> -^ iH c 
ON ti en c 



r •3- m 



3sa 



H 3 q S 



sa; 



lAlACOOlA CMQ -J- 

iHeniArHC;- •OO (T^ 

rH-»J->fOO C^-^ rH 



^ 




s 


s 










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en 




a 











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a i = 
5 e -8 



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lA >I >f 



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I II 
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21,096 
21,795 
24,576 


rH H TO lAD- 
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-J [> rH >I nO 
CM CM CM CM CM 


23,332 
62,782 
19,304 
10,847 
1,393 


CM 


92,765 

123,174 

62,782 

31,822 


lA sr i^ 


[> o mcM t^ 


(^ CO CM t^ 0^ 

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as 

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AIOOvDnD t-Q>rHNr 

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£1 Q, i- ( 



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CM0->J C-rH lATOCMQCM 

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Sgf 



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gjep? 



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N -3 O TO CM en Ov o 

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CM CM O m CM 
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cn O vD C^ CM o> 
in [^ c~- c^ »o \0 

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u w o 
3 p o 



s r 

li 



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S -D 0> [> t^ 
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CM O ejv O On 



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3 nS 5 Nt t> r 



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"A en CM (J> oj 



1;}PS 



C^ en c^ c^ cn 



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r^ ,-^ ri f-< 



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J a> m -.J 



(- C c 

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vOm en-sjm-vft- £>--jotSTO 

C-vO Cn^OONC^O CMfnrHC^CM 

eniA O-^fincMCM ^_l>C00Nr 



iSlf 



TOCMrHC^rH >OI-^enNO QC-C-NOTO 

rHCMTOO>en -.j-insD-NicM en-^jcnoNON 

>rr^-^Ir^(^ lAoen-}^ c-TOcnTOc^ 

-.I^rHONQ CMTOCMnDvO C\ Ol Cf' <D i-i 

rHi-lr^CMtn CnCMCMCMCM CMNOrHrH 



O CM 

2 ^ 


60,560 
92,888 
57,343 
29,621 


s^ 


154,310 
127,021 
62,847 
31,915 



cn m t^ \0 

lA TO CM -.1 
TO m -f CM 



s?is!a 



CMONCOTOCM -OrHC-TOrH 

(MOCrMDiO CMcnOC^rH 

lATOOCMrH rHTO^TH^T 



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CM CM r- vi en « 



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S S 



eo 

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■» oj -3 



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B:&asi^ «u«&% %uu»:i^ ^^ &&&& 




<U -O -a "O -v Cf^ "O -o m 



ISjista *»«.«»» aESS» &» '&'&&& 



Individual Returns/1967 • State and Metropolitan Areas 



161 



§ 3 i 



% °; 



I li 



^ii. 



i-|! 

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I S^ 






^5 



la 






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sas ;f ess; 



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0\ — • CO to o* 



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C^ (^ tH xO Q f 
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^ (M n oj 
ry M >r 



38 S 



to t^ to 



CO [^ (M 
rH Ot O 
rH O (^ 



CMQO»'i too \00<^1-^ 
0\-^\0<*l WrH C0i7\a«tO 



S - 




00 CM C^ Q^O\rV C^ -*\DO0\ 

<^ CO O ■^•^■C^tQ \Ort iOtQ-lCT> 



^-l^^r^ -* c^oto o^ inmost^ tMiniAto 

o" o o iT Q'to''\o' to" oToTn-T ^sf ''^''^'" 






,r)^ 



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r\ <MOvm <H tOvDO^Q O l> \OOJtOCM 



JR Jofer^ to i>iriOJo ^o rocKt-c 



(N rt *0 f^ 



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m o\ cvj ?S 

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5 ss 



5 



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to C-. 05 -H 



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162 



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